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91_SB0677ham006
LRB9103095DJcdam07
1 AMENDMENT TO SENATE BILL 677
2 AMENDMENT NO. . Amend Senate Bill 677, AS AMENDED,
3 by replacing the title with the following:
4 "AN ACT in relation to government."; and
5 by replacing everything after the enacting clause with the
6 following:
7 "Section 2. The Illinois Act on the Aging is amended by
8 adding Section 4.12 as follows:
9 (20 ILCS 105/4.12 new)
10 Sec. 4.12. Department to be the primary administrator of
11 the Circuit Breaker and AABD programs. Notwithstanding any
12 other provision of law, beginning on July 1, 2000, the
13 Department on Aging shall be the primary administrator of the
14 Aid to the Aged, Blind and Disabled program and the Circuit
15 Breaker program created by the Senior Citizens and Disabled
16 Persons Property Tax Relief and Pharmaceutical Assistance
17 Act. The Department on Aging shall determine all policies
18 and promulgate all rules necessary to administer the
19 programs. All intake, case management, and administration
20 for these programs shall be performed by the Department on
21 Aging. The Department may enter into any intergovernmental
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1 agreements necessary in the administration of the programs.
2 The Secretary of Human Services and the Director of
3 Revenue shall work cooperatively with the Director of Aging
4 to transfer the primary administration of these programs to
5 the Department on Aging.
6 If the United States Congress passes legislation
7 providing assistance with prescription drugs for senior
8 citizens, the Department on Aging shall provide to the
9 General Assembly, within 90 days after the effective date of
10 the federal legislation, a report on the effects of the
11 federal legislation on these programs and recommendations for
12 changes to the programs as a result of the federal
13 legislation.
14 Section 4. The Illinois Income Tax Act is amended by
15 changing Section 204 and adding Section 212 as follows:
16 (35 ILCS 5/204) (from Ch. 120, par. 2-204)
17 Sec. 204. Standard Exemption.
18 (a) Allowance of exemption. In computing net income
19 under this Act, there shall be allowed as an exemption the
20 sum of the amounts determined under subsections (b), (c) and
21 (d), multiplied by a fraction the numerator of which is the
22 amount of the taxpayer's base income allocable to this State
23 for the taxable year and the denominator of which is the
24 taxpayer's total base income for the taxable year.
25 (b) Basic amount. For the purpose of subsection (a) of
26 this Section, except as provided by subsection (a) of Section
27 205 and in this subsection, each taxpayer shall be allowed a
28 basic amount of $1000, except that for individuals the basic
29 amount shall be:
30 (1) for taxable years ending on or after December
31 31, 1998 and prior to December 31, 1999, $1,300;
32 (2) for taxable years ending on or after December
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1 31, 1999 and prior to December 31, 2000, $1,650;
2 (3) for taxable years ending on or after December
3 31, 2000, $3,000 $2,000.
4 For taxable years ending on or after December 31, 1992, a
5 taxpayer whose Illinois base income exceeds the basic amount
6 and who is claimed as a dependent on another person's tax
7 return under the Internal Revenue Code of 1986 shall not be
8 allowed any basic amount under this subsection.
9 (c) Additional amount for individuals. In the case of an
10 individual taxpayer, there shall be allowed for the purpose
11 of subsection (a), in addition to the basic amount provided
12 by subsection (b), an additional exemption equal to the basic
13 amount for each exemption in excess of one allowable to such
14 individual taxpayer for the taxable year under Section 151 of
15 the Internal Revenue Code.
16 (d) Additional exemptions for an individual taxpayer and
17 his or her spouse. In the case of an individual taxpayer and
18 his or her spouse, he or she shall each be allowed additional
19 exemptions as follows:
20 (1) Additional exemption for taxpayer or spouse 65
21 years of age or older.
22 (A) For taxpayer. An additional exemption of
23 $1,000 for the taxpayer if he or she has attained
24 the age of 65 before the end of the taxable year.
25 (B) For spouse when a joint return is not
26 filed. An additional exemption of $1,000 for the
27 spouse of the taxpayer if a joint return is not made
28 by the taxpayer and his spouse, and if the spouse
29 has attained the age of 65 before the end of such
30 taxable year, and, for the calendar year in which
31 the taxable year of the taxpayer begins, has no
32 gross income and is not the dependent of another
33 taxpayer.
34 (2) Additional exemption for blindness of taxpayer
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1 or spouse.
2 (A) For taxpayer. An additional exemption of
3 $1,000 for the taxpayer if he or she is blind at the
4 end of the taxable year.
5 (B) For spouse when a joint return is not
6 filed. An additional exemption of $1,000 for the
7 spouse of the taxpayer if a separate return is made
8 by the taxpayer, and if the spouse is blind and, for
9 the calendar year in which the taxable year of the
10 taxpayer begins, has no gross income and is not the
11 dependent of another taxpayer. For purposes of this
12 paragraph, the determination of whether the spouse
13 is blind shall be made as of the end of the taxable
14 year of the taxpayer; except that if the spouse dies
15 during such taxable year such determination shall be
16 made as of the time of such death.
17 (C) Blindness defined. For purposes of this
18 subsection, an individual is blind only if his or
19 her central visual acuity does not exceed 20/200 in
20 the better eye with correcting lenses, or if his or
21 her visual acuity is greater than 20/200 but is
22 accompanied by a limitation in the fields of vision
23 such that the widest diameter of the visual fields
24 subtends an angle no greater than 20 degrees.
25 (e) Cross reference. See Article 3 for the manner of
26 determining base income allocable to this State.
27 (f) Application of Section 250. Section 250 does not
28 apply to the amendments to this Section made by Public Act
29 90-613 or this amendatory Act of the 91st General Assembly.
30 (Source: P.A. 90-613, eff. 7-9-98; 91-357, eff. 7-29-99.)
31 (35 ILCS 5/212 new)
32 Sec. 212. Earned income tax credit.
33 (a) For taxable years ending on or after December 31,
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1 2000, with respect to the federal earned income tax credit
2 allowed for the taxable year under Section 32 of the federal
3 Internal Revenue Code, 26 U.S.C. 32, each individual taxpayer
4 is entitled to a credit against the tax imposed by
5 subsections (a) and (b) of Section 201 in an amount equal to
6 20% of the federal credit. For a non resident or part-year
7 resident, the amount of the credit under this Section shall
8 be reduced by multiplying the amount of the credit by the
9 percentage of income allocated to this State.
10 (b) If the amount of the credit exceeds the tax
11 liability for the year, then the excess credit shall be
12 refunded to the taxpayer. The amount of a refund shall not
13 be included in the taxpayer's income or resources for the
14 purposes of determining eligibility or benefit level in any
15 means-tested benefit program administered by a governmental
16 entity unless required by federal law.
17 (c) The Department shall calculate the amount of the
18 earned income credit on behalf of an individual taxpayer if
19 the taxpayer (i) requests assistance on the prescribed form
20 and (ii) submits the required information.
21 Section 5. The Use Tax Act is amended by changing
22 Sections 3-10 and 9 as follows:
23 (35 ILCS 105/3-10) (from Ch. 120, par. 439.3-10)
24 Sec. 3-10. Rate of tax. Unless otherwise provided in
25 this Section, the tax imposed by this Act is at the rate of
26 6.25% of either the selling price or the fair market value,
27 if any, of the tangible personal property. In all cases
28 where property functionally used or consumed is the same as
29 the property that was purchased at retail, then the tax is
30 imposed on the selling price of the property. In all cases
31 where property functionally used or consumed is a by-product
32 or waste product that has been refined, manufactured, or
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1 produced from property purchased at retail, then the tax is
2 imposed on the lower of the fair market value, if any, of the
3 specific property so used in this State or on the selling
4 price of the property purchased at retail. For purposes of
5 this Section "fair market value" means the price at which
6 property would change hands between a willing buyer and a
7 willing seller, neither being under any compulsion to buy or
8 sell and both having reasonable knowledge of the relevant
9 facts. The fair market value shall be established by Illinois
10 sales by the taxpayer of the same property as that
11 functionally used or consumed, or if there are no such sales
12 by the taxpayer, then comparable sales or purchases of
13 property of like kind and character in Illinois.
14 With respect to motor fuel, as defined in Section 1.1 of
15 the Motor Fuel Tax Law, and gasohol, as defined in Section
16 3-40 of the Use Tax Act, the tax is imposed at the rate of
17 1.25%. If, however, the aggregate tax revenues from motor
18 fuel and gasohol under the Motor Fuel Tax Law during the
19 period from October 1, 2002 through September 30, 2003 are
20 not at least 15% more than the aggregate tax revenues from
21 motor fuel and gasohol under that Law during the period from
22 October 1, 1999 through September 30, 2000, then beginning
23 January 1, 2004 the tax is imposed on motor fuel and gasohol
24 at the 6.25% general rate.
25 With respect to gasohol, the tax imposed by this Act
26 applies to 70% of the proceeds of sales made on or after
27 January 1, 1990, and before July 1, 2003, and to 100% of the
28 proceeds of sales made thereafter.
29 With respect to food for human consumption that is to be
30 consumed off the premises where it is sold (other than
31 alcoholic beverages, soft drinks, and food that has been
32 prepared for immediate consumption) and prescription and
33 nonprescription medicines, drugs, medical appliances,
34 modifications to a motor vehicle for the purpose of rendering
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1 it usable by a disabled person, and insulin, urine testing
2 materials, syringes, and needles used by diabetics, for human
3 use, the tax is imposed at the rate of 1%. For the purposes
4 of this Section, the term "soft drinks" means any complete,
5 finished, ready-to-use, non-alcoholic drink, whether
6 carbonated or not, including but not limited to soda water,
7 cola, fruit juice, vegetable juice, carbonated water, and all
8 other preparations commonly known as soft drinks of whatever
9 kind or description that are contained in any closed or
10 sealed bottle, can, carton, or container, regardless of size.
11 "Soft drinks" does not include coffee, tea, non-carbonated
12 water, infant formula, milk or milk products as defined in
13 the Grade A Pasteurized Milk and Milk Products Act, or drinks
14 containing 50% or more natural fruit or vegetable juice.
15 Notwithstanding any other provisions of this Act, "food
16 for human consumption that is to be consumed off the premises
17 where it is sold" includes all food sold through a vending
18 machine, except soft drinks and food products that are
19 dispensed hot from a vending machine, regardless of the
20 location of the vending machine.
21 If the property that is purchased at retail from a
22 retailer is acquired outside Illinois and used outside
23 Illinois before being brought to Illinois for use here and is
24 taxable under this Act, the "selling price" on which the tax
25 is computed shall be reduced by an amount that represents a
26 reasonable allowance for depreciation for the period of prior
27 out-of-state use.
28 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
29 91-51, eff. 6-30-99.)
30 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
31 Sec. 9. Except as to motor vehicles, watercraft,
32 aircraft, and trailers that are required to be registered
33 with an agency of this State, each retailer required or
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1 authorized to collect the tax imposed by this Act shall pay
2 to the Department the amount of such tax (except as otherwise
3 provided) at the time when he is required to file his return
4 for the period during which such tax was collected, less a
5 discount of 2.1% prior to January 1, 1990, and 1.75% on and
6 after January 1, 1990, or $5 per calendar year, whichever is
7 greater, which is allowed to reimburse the retailer for
8 expenses incurred in collecting the tax, keeping records,
9 preparing and filing returns, remitting the tax and supplying
10 data to the Department on request. In the case of retailers
11 who report and pay the tax on a transaction by transaction
12 basis, as provided in this Section, such discount shall be
13 taken with each such tax remittance instead of when such
14 retailer files his periodic return. A retailer need not
15 remit that part of any tax collected by him to the extent
16 that he is required to remit and does remit the tax imposed
17 by the Retailers' Occupation Tax Act, with respect to the
18 sale of the same property.
19 Where such tangible personal property is sold under a
20 conditional sales contract, or under any other form of sale
21 wherein the payment of the principal sum, or a part thereof,
22 is extended beyond the close of the period for which the
23 return is filed, the retailer, in collecting the tax (except
24 as to motor vehicles, watercraft, aircraft, and trailers that
25 are required to be registered with an agency of this State),
26 may collect for each tax return period, only the tax
27 applicable to that part of the selling price actually
28 received during such tax return period.
29 Except as provided in this Section, on or before the
30 twentieth day of each calendar month, such retailer shall
31 file a return for the preceding calendar month. Such return
32 shall be filed on forms prescribed by the Department and
33 shall furnish such information as the Department may
34 reasonably require.
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1 The Department may require returns to be filed on a
2 quarterly basis. If so required, a return for each calendar
3 quarter shall be filed on or before the twentieth day of the
4 calendar month following the end of such calendar quarter.
5 The taxpayer shall also file a return with the Department for
6 each of the first two months of each calendar quarter, on or
7 before the twentieth day of the following calendar month,
8 stating:
9 1. The name of the seller;
10 2. The address of the principal place of business
11 from which he engages in the business of selling tangible
12 personal property at retail in this State;
13 3. The total amount of taxable receipts received by
14 him during the preceding calendar month from sales of
15 tangible personal property by him during such preceding
16 calendar month, including receipts from charge and time
17 sales, but less all deductions allowed by law;
18 4. The amount of credit provided in Section 2d of
19 this Act;
20 5. The amount of tax due;
21 5-5. The signature of the taxpayer; and
22 6. Such other reasonable information as the
23 Department may require.
24 If a taxpayer fails to sign a return within 30 days after
25 the proper notice and demand for signature by the Department,
26 the return shall be considered valid and any amount shown to
27 be due on the return shall be deemed assessed.
28 Beginning October 1, 1993, a taxpayer who has an average
29 monthly tax liability of $150,000 or more shall make all
30 payments required by rules of the Department by electronic
31 funds transfer. Beginning October 1, 1994, a taxpayer who has
32 an average monthly tax liability of $100,000 or more shall
33 make all payments required by rules of the Department by
34 electronic funds transfer. Beginning October 1, 1995, a
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1 taxpayer who has an average monthly tax liability of $50,000
2 or more shall make all payments required by rules of the
3 Department by electronic funds transfer. Beginning October 1,
4 2000, a taxpayer who has an annual tax liability of $200,000
5 or more shall make all payments required by rules of the
6 Department by electronic funds transfer. The term "annual
7 tax liability" shall be the sum of the taxpayer's liabilities
8 under this Act, and under all other State and local
9 occupation and use tax laws administered by the Department,
10 for the immediately preceding calendar year. The term
11 "average monthly tax liability" means the sum of the
12 taxpayer's liabilities under this Act, and under all other
13 State and local occupation and use tax laws administered by
14 the Department, for the immediately preceding calendar year
15 divided by 12.
16 Before August 1 of each year beginning in 1993, the
17 Department shall notify all taxpayers required to make
18 payments by electronic funds transfer. All taxpayers required
19 to make payments by electronic funds transfer shall make
20 those payments for a minimum of one year beginning on October
21 1.
22 Any taxpayer not required to make payments by electronic
23 funds transfer may make payments by electronic funds transfer
24 with the permission of the Department.
25 All taxpayers required to make payment by electronic
26 funds transfer and any taxpayers authorized to voluntarily
27 make payments by electronic funds transfer shall make those
28 payments in the manner authorized by the Department.
29 The Department shall adopt such rules as are necessary to
30 effectuate a program of electronic funds transfer and the
31 requirements of this Section.
32 Before October 1, 2000, if the taxpayer's average monthly
33 tax liability to the Department under this Act, the
34 Retailers' Occupation Tax Act, the Service Occupation Tax
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1 Act, the Service Use Tax Act was $10,000 or more during the
2 preceding 4 complete calendar quarters, he shall file a
3 return with the Department each month by the 20th day of the
4 month next following the month during which such tax
5 liability is incurred and shall make payments to the
6 Department on or before the 7th, 15th, 22nd and last day of
7 the month during which such liability is incurred. On and
8 after October 1, 2000, if the taxpayer's average monthly tax
9 liability to the Department under this Act, the Retailers'
10 Occupation Tax Act, the Service Occupation Tax Act, and the
11 Service Use Tax Act was $20,000 or more during the preceding
12 4 complete calendar quarters, he shall file a return with the
13 Department each month by the 20th day of the month next
14 following the month during which such tax liability is
15 incurred and shall make payment to the Department on or
16 before the 7th, 15th, 22nd and last day of or the month
17 during which such liability is incurred. If the month during
18 which such tax liability is incurred began prior to January
19 1, 1985, each payment shall be in an amount equal to 1/4 of
20 the taxpayer's actual liability for the month or an amount
21 set by the Department not to exceed 1/4 of the average
22 monthly liability of the taxpayer to the Department for the
23 preceding 4 complete calendar quarters (excluding the month
24 of highest liability and the month of lowest liability in
25 such 4 quarter period). If the month during which such tax
26 liability is incurred begins on or after January 1, 1985, and
27 prior to January 1, 1987, each payment shall be in an amount
28 equal to 22.5% of the taxpayer's actual liability for the
29 month or 27.5% of the taxpayer's liability for the same
30 calendar month of the preceding year. If the month during
31 which such tax liability is incurred begins on or after
32 January 1, 1987, and prior to January 1, 1988, each payment
33 shall be in an amount equal to 22.5% of the taxpayer's actual
34 liability for the month or 26.25% of the taxpayer's liability
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1 for the same calendar month of the preceding year. If the
2 month during which such tax liability is incurred begins on
3 or after January 1, 1988, and prior to January 1, 1989, or
4 begins on or after January 1, 1996, each payment shall be in
5 an amount equal to 22.5% of the taxpayer's actual liability
6 for the month or 25% of the taxpayer's liability for the same
7 calendar month of the preceding year. If the month during
8 which such tax liability is incurred begins on or after
9 January 1, 1989, and prior to January 1, 1996, each payment
10 shall be in an amount equal to 22.5% of the taxpayer's actual
11 liability for the month or 25% of the taxpayer's liability
12 for the same calendar month of the preceding year or 100% of
13 the taxpayer's actual liability for the quarter monthly
14 reporting period. The amount of such quarter monthly
15 payments shall be credited against the final tax liability of
16 the taxpayer's return for that month. Before October 1,
17 2000, once applicable, the requirement of the making of
18 quarter monthly payments to the Department shall continue
19 until such taxpayer's average monthly liability to the
20 Department during the preceding 4 complete calendar quarters
21 (excluding the month of highest liability and the month of
22 lowest liability) is less than $9,000, or until such
23 taxpayer's average monthly liability to the Department as
24 computed for each calendar quarter of the 4 preceding
25 complete calendar quarter period is less than $10,000.
26 However, if a taxpayer can show the Department that a
27 substantial change in the taxpayer's business has occurred
28 which causes the taxpayer to anticipate that his average
29 monthly tax liability for the reasonably foreseeable future
30 will fall below the $10,000 threshold stated above, then such
31 taxpayer may petition the Department for change in such
32 taxpayer's reporting status. On and after October 1, 2000,
33 once applicable, the requirement of the making of quarter
34 monthly payments to the Department shall continue until such
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1 taxpayer's average monthly liability to the Department during
2 the preceding 4 complete calendar quarters (excluding the
3 month of highest liability and the month of lowest liability)
4 is less than $19,000 or until such taxpayer's average monthly
5 liability to the Department as computed for each calendar
6 quarter of the 4 preceding complete calendar quarter period
7 is less than $20,000. However, if a taxpayer can show the
8 Department that a substantial change in the taxpayer's
9 business has occurred which causes the taxpayer to anticipate
10 that his average monthly tax liability for the reasonably
11 foreseeable future will fall below the $20,000 threshold
12 stated above, then such taxpayer may petition the Department
13 for a change in such taxpayer's reporting status. The
14 Department shall change such taxpayer's reporting status
15 unless it finds that such change is seasonal in nature and
16 not likely to be long term. If any such quarter monthly
17 payment is not paid at the time or in the amount required by
18 this Section, then the taxpayer shall be liable for penalties
19 and interest on the difference between the minimum amount due
20 and the amount of such quarter monthly payment actually and
21 timely paid, except insofar as the taxpayer has previously
22 made payments for that month to the Department in excess of
23 the minimum payments previously due as provided in this
24 Section. The Department shall make reasonable rules and
25 regulations to govern the quarter monthly payment amount and
26 quarter monthly payment dates for taxpayers who file on other
27 than a calendar monthly basis.
28 If any such payment provided for in this Section exceeds
29 the taxpayer's liabilities under this Act, the Retailers'
30 Occupation Tax Act, the Service Occupation Tax Act and the
31 Service Use Tax Act, as shown by an original monthly return,
32 the Department shall issue to the taxpayer a credit
33 memorandum no later than 30 days after the date of payment,
34 which memorandum may be submitted by the taxpayer to the
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1 Department in payment of tax liability subsequently to be
2 remitted by the taxpayer to the Department or be assigned by
3 the taxpayer to a similar taxpayer under this Act, the
4 Retailers' Occupation Tax Act, the Service Occupation Tax Act
5 or the Service Use Tax Act, in accordance with reasonable
6 rules and regulations to be prescribed by the Department,
7 except that if such excess payment is shown on an original
8 monthly return and is made after December 31, 1986, no credit
9 memorandum shall be issued, unless requested by the taxpayer.
10 If no such request is made, the taxpayer may credit such
11 excess payment against tax liability subsequently to be
12 remitted by the taxpayer to the Department under this Act,
13 the Retailers' Occupation Tax Act, the Service Occupation Tax
14 Act or the Service Use Tax Act, in accordance with reasonable
15 rules and regulations prescribed by the Department. If the
16 Department subsequently determines that all or any part of
17 the credit taken was not actually due to the taxpayer, the
18 taxpayer's 2.1% or 1.75% vendor's discount shall be reduced
19 by 2.1% or 1.75% of the difference between the credit taken
20 and that actually due, and the taxpayer shall be liable for
21 penalties and interest on such difference.
22 If the retailer is otherwise required to file a monthly
23 return and if the retailer's average monthly tax liability to
24 the Department does not exceed $200, the Department may
25 authorize his returns to be filed on a quarter annual basis,
26 with the return for January, February, and March of a given
27 year being due by April 20 of such year; with the return for
28 April, May and June of a given year being due by July 20 of
29 such year; with the return for July, August and September of
30 a given year being due by October 20 of such year, and with
31 the return for October, November and December of a given year
32 being due by January 20 of the following year.
33 If the retailer is otherwise required to file a monthly
34 or quarterly return and if the retailer's average monthly tax
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1 liability to the Department does not exceed $50, the
2 Department may authorize his returns to be filed on an annual
3 basis, with the return for a given year being due by January
4 20 of the following year.
5 Such quarter annual and annual returns, as to form and
6 substance, shall be subject to the same requirements as
7 monthly returns.
8 Notwithstanding any other provision in this Act
9 concerning the time within which a retailer may file his
10 return, in the case of any retailer who ceases to engage in a
11 kind of business which makes him responsible for filing
12 returns under this Act, such retailer shall file a final
13 return under this Act with the Department not more than one
14 month after discontinuing such business.
15 In addition, with respect to motor vehicles, watercraft,
16 aircraft, and trailers that are required to be registered
17 with an agency of this State, every retailer selling this
18 kind of tangible personal property shall file, with the
19 Department, upon a form to be prescribed and supplied by the
20 Department, a separate return for each such item of tangible
21 personal property which the retailer sells, except that
22 where, in the same transaction, a retailer of aircraft,
23 watercraft, motor vehicles or trailers transfers more than
24 one aircraft, watercraft, motor vehicle or trailer to another
25 aircraft, watercraft, motor vehicle or trailer retailer for
26 the purpose of resale, that seller for resale may report the
27 transfer of all the aircraft, watercraft, motor vehicles or
28 trailers involved in that transaction to the Department on
29 the same uniform invoice-transaction reporting return form.
30 For purposes of this Section, "watercraft" means a Class 2,
31 Class 3, or Class 4 watercraft as defined in Section 3-2 of
32 the Boat Registration and Safety Act, a personal watercraft,
33 or any boat equipped with an inboard motor.
34 The transaction reporting return in the case of motor
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1 vehicles or trailers that are required to be registered with
2 an agency of this State, shall be the same document as the
3 Uniform Invoice referred to in Section 5-402 of the Illinois
4 Vehicle Code and must show the name and address of the
5 seller; the name and address of the purchaser; the amount of
6 the selling price including the amount allowed by the
7 retailer for traded-in property, if any; the amount allowed
8 by the retailer for the traded-in tangible personal property,
9 if any, to the extent to which Section 2 of this Act allows
10 an exemption for the value of traded-in property; the balance
11 payable after deducting such trade-in allowance from the
12 total selling price; the amount of tax due from the retailer
13 with respect to such transaction; the amount of tax collected
14 from the purchaser by the retailer on such transaction (or
15 satisfactory evidence that such tax is not due in that
16 particular instance, if that is claimed to be the fact); the
17 place and date of the sale; a sufficient identification of
18 the property sold; such other information as is required in
19 Section 5-402 of the Illinois Vehicle Code, and such other
20 information as the Department may reasonably require.
21 The transaction reporting return in the case of
22 watercraft and aircraft 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, and such other information as the
3 Department may reasonably require.
4 Such transaction reporting return shall be filed not
5 later than 20 days after the date of delivery of the item
6 that is being sold, but may be filed by the retailer at any
7 time sooner than that if he chooses to do so. The
8 transaction reporting return and tax remittance or proof of
9 exemption from the tax that is imposed by this Act may be
10 transmitted to the Department by way of the State agency with
11 which, or State officer with whom, the tangible personal
12 property must be titled or registered (if titling or
13 registration is required) if the Department and such agency
14 or State officer determine that this procedure will expedite
15 the processing of applications for title or registration.
16 With each such transaction reporting return, the retailer
17 shall remit the proper amount of tax due (or shall submit
18 satisfactory evidence that the sale is not taxable if that is
19 the case), to the Department or its agents, whereupon the
20 Department shall issue, in the purchaser's name, a tax
21 receipt (or a certificate of exemption if the Department is
22 satisfied that the particular sale is tax exempt) which such
23 purchaser may submit to the agency with which, or State
24 officer with whom, he must title or register the tangible
25 personal property that is involved (if titling or
26 registration is required) in support of such purchaser's
27 application for an Illinois certificate or other evidence of
28 title or registration to such tangible personal property.
29 No retailer's failure or refusal to remit tax under this
30 Act precludes a user, who has paid the proper tax to the
31 retailer, from obtaining his certificate of title or other
32 evidence of title or registration (if titling or registration
33 is required) upon satisfying the Department that such user
34 has paid the proper tax (if tax is due) to the retailer. The
-18- LRB9103095DJcdam07
1 Department shall adopt appropriate rules to carry out the
2 mandate of this paragraph.
3 If the user who would otherwise pay tax to the retailer
4 wants the transaction reporting return filed and the payment
5 of tax or proof of exemption made to the Department before
6 the retailer is willing to take these actions and such user
7 has not paid the tax to the retailer, such user may certify
8 to the fact of such delay by the retailer, and may (upon the
9 Department being satisfied of the truth of such
10 certification) transmit the information required by the
11 transaction reporting return and the remittance for tax or
12 proof of exemption directly to the Department and obtain his
13 tax receipt or exemption determination, in which event the
14 transaction reporting return and tax remittance (if a tax
15 payment was required) shall be credited by the Department to
16 the proper retailer's account with the Department, but
17 without the 2.1% or 1.75% discount provided for in this
18 Section being allowed. When the user pays the tax directly
19 to the Department, he shall pay the tax in the same amount
20 and in the same form in which it would be remitted if the tax
21 had been remitted to the Department by the retailer.
22 Where a retailer collects the tax with respect to the
23 selling price of tangible personal property which he sells
24 and the purchaser thereafter returns such tangible personal
25 property and the retailer refunds the selling price thereof
26 to the purchaser, such retailer shall also refund, to the
27 purchaser, the tax so collected from the purchaser. When
28 filing his return for the period in which he refunds such tax
29 to the purchaser, the retailer may deduct the amount of the
30 tax so refunded by him to the purchaser from any other use
31 tax which such retailer may be required to pay or remit to
32 the Department, as shown by such return, if the amount of the
33 tax to be deducted was previously remitted to the Department
34 by such retailer. If the retailer has not previously
-19- LRB9103095DJcdam07
1 remitted the amount of such tax to the Department, he is
2 entitled to no deduction under this Act upon refunding such
3 tax to the purchaser.
4 Any retailer filing a return under this Section shall
5 also include (for the purpose of paying tax thereon) the
6 total tax covered by such return upon the selling price of
7 tangible personal property purchased by him at retail from a
8 retailer, but as to which the tax imposed by this Act was not
9 collected from the retailer filing such return, and such
10 retailer shall remit the amount of such tax to the Department
11 when filing such return.
12 If experience indicates such action to be practicable,
13 the Department may prescribe and furnish a combination or
14 joint return which will enable retailers, who are required to
15 file returns hereunder and also under the Retailers'
16 Occupation Tax Act, to furnish all the return information
17 required by both Acts on the one form.
18 Where the retailer has more than one business registered
19 with the Department under separate registration under this
20 Act, such retailer may not file each return that is due as a
21 single return covering all such registered businesses, but
22 shall file separate returns for each such registered
23 business.
24 Beginning January 1, 1990, each month the Department
25 shall pay into the State and Local Sales Tax Reform Fund, a
26 special fund in the State Treasury which is hereby created,
27 the net revenue realized for the preceding month from the 1%
28 tax on sales of food for human consumption which is to be
29 consumed off the premises where it is sold (other than
30 alcoholic beverages, soft drinks and food which has been
31 prepared for immediate consumption) and prescription and
32 nonprescription medicines, drugs, medical appliances and
33 insulin, urine testing materials, syringes and needles used
34 by diabetics.
-20- LRB9103095DJcdam07
1 Beginning January 1, 1990, each month the Department
2 shall pay into the County and Mass Transit District Fund 4%
3 of the net revenue realized for the preceding month from the
4 6.25% general rate on the selling price of tangible personal
5 property which is purchased outside Illinois at retail from a
6 retailer and which is titled or registered by an agency of
7 this State's government.
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, 20% of the net revenue
11 realized for the preceding month from the 6.25% general rate
12 on the selling price of tangible personal property, other
13 than tangible personal property which is purchased outside
14 Illinois at retail from a retailer and which is titled or
15 registered by an agency of this State's government.
16 Beginning November 1, 2000, and so long as the rate
17 remains at 1.25%, each month the Department shall pay into
18 the County and Mass Transit District Fund 20% of the net
19 revenue realized for the preceding month from the 1.25% rate
20 on the selling price of motor fuel and gasohol.
21 Beginning January 1, 1990, each month the Department
22 shall pay into the Local Government Tax Fund 16% of the net
23 revenue realized for the preceding month from the 6.25%
24 general rate on the selling price of tangible personal
25 property which is purchased outside Illinois at retail from a
26 retailer and which is titled or registered by an agency of
27 this State's government.
28 Beginning November 1, 2000, and so long as the rate
29 remains at 1.25%, each month the Department shall pay into
30 the Local Government Tax Fund 80% of the net revenue realized
31 for the preceding month from the 1.25% rate on the selling
32 price of motor fuel and gasohol.
33 Of the remainder of the moneys received by the Department
34 pursuant to this Act, (a) 1.75% thereof shall be paid into
-21- LRB9103095DJcdam07
1 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
2 and on and after July 1, 1989, 3.8% thereof shall be paid
3 into the Build Illinois Fund; provided, however, that if in
4 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
5 as the case may be, of the moneys received by the Department
6 and required to be paid into the Build Illinois Fund pursuant
7 to Section 3 of the Retailers' Occupation Tax Act, Section 9
8 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
9 Section 9 of the Service Occupation Tax Act, such Acts being
10 hereinafter called the "Tax Acts" and such aggregate of 2.2%
11 or 3.8%, as the case may be, of moneys being hereinafter
12 called the "Tax Act Amount", and (2) the amount transferred
13 to the Build Illinois Fund from the State and Local Sales Tax
14 Reform Fund shall be less than the Annual Specified Amount
15 (as defined in Section 3 of the Retailers' Occupation Tax
16 Act), an amount equal to the difference shall be immediately
17 paid into the Build Illinois Fund from other moneys received
18 by the Department pursuant to the Tax Acts; and further
19 provided, that if on the last business day of any month the
20 sum of (1) the Tax Act Amount required to be deposited into
21 the Build Illinois Bond Account in the Build Illinois Fund
22 during such month and (2) the amount transferred during such
23 month to the Build Illinois Fund from the State and Local
24 Sales Tax Reform Fund shall have been less than 1/12 of the
25 Annual Specified Amount, an amount equal to the difference
26 shall be immediately paid into the Build Illinois Fund from
27 other moneys received by the Department pursuant to the Tax
28 Acts; and, further provided, that in no event shall the
29 payments required under the preceding proviso result in
30 aggregate payments into the Build Illinois Fund pursuant to
31 this clause (b) for any fiscal year in excess of the greater
32 of (i) the Tax Act Amount or (ii) the Annual Specified Amount
33 for such fiscal year; and, further provided, that the amounts
34 payable into the Build Illinois Fund under this clause (b)
-22- LRB9103095DJcdam07
1 shall be payable only until such time as the aggregate amount
2 on deposit under each trust indenture securing Bonds issued
3 and outstanding pursuant to the Build Illinois Bond Act is
4 sufficient, taking into account any future investment income,
5 to fully provide, in accordance with such indenture, for the
6 defeasance of or the payment of the principal of, premium, if
7 any, and interest on the Bonds secured by such indenture and
8 on any Bonds expected to be issued thereafter and all fees
9 and costs payable with respect thereto, all as certified by
10 the Director of the Bureau of the Budget. If on the last
11 business day of any month in which Bonds are outstanding
12 pursuant to the Build Illinois Bond Act, the aggregate of the
13 moneys deposited in the Build Illinois Bond Account in the
14 Build Illinois Fund in such month shall be less than the
15 amount required to be transferred in such month from the
16 Build Illinois Bond Account to the Build Illinois Bond
17 Retirement and Interest Fund pursuant to Section 13 of the
18 Build Illinois Bond Act, an amount equal to such deficiency
19 shall be immediately paid from other moneys received by the
20 Department pursuant to the Tax Acts to the Build Illinois
21 Fund; provided, however, that any amounts paid to the Build
22 Illinois Fund in any fiscal year pursuant to this sentence
23 shall be deemed to constitute payments pursuant to clause (b)
24 of the preceding sentence and shall reduce the amount
25 otherwise payable for such fiscal year pursuant to clause (b)
26 of the preceding sentence. The moneys received by the
27 Department pursuant to this Act and required to be deposited
28 into the Build Illinois Fund are subject to the pledge, claim
29 and charge set forth in Section 12 of the Build Illinois Bond
30 Act.
31 Subject to payment of amounts into the Build Illinois
32 Fund as provided in the preceding paragraph or in any
33 amendment thereto hereafter enacted, the following specified
34 monthly installment of the amount requested in the
-23- LRB9103095DJcdam07
1 certificate of the Chairman of the Metropolitan Pier and
2 Exposition Authority provided under Section 8.25f of the
3 State Finance Act, but not in excess of the sums designated
4 as "Total Deposit", shall be deposited in the aggregate from
5 collections under Section 9 of the Use Tax Act, Section 9 of
6 the Service Use Tax Act, Section 9 of the Service Occupation
7 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
8 into the McCormick Place Expansion Project Fund in the
9 specified fiscal years.
10 Fiscal Year Total Deposit
11 1993 $0
12 1994 53,000,000
13 1995 58,000,000
14 1996 61,000,000
15 1997 64,000,000
16 1998 68,000,000
17 1999 71,000,000
18 2000 75,000,000
19 2001 80,000,000
20 2002 84,000,000
21 2003 89,000,000
22 2004 93,000,000
23 2005 97,000,000
24 2006 102,000,000
25 2007 108,000,000
26 2008 115,000,000
27 2009 120,000,000
28 2010 126,000,000
29 2011 132,000,000
30 2012 138,000,000
31 2013 and 145,000,000
32 each fiscal year
33 thereafter that bonds
34 are outstanding under
-24- LRB9103095DJcdam07
1 Section 13.2 of the
2 Metropolitan Pier and
3 Exposition Authority
4 Act, but not after fiscal year 2029.
5 Beginning July 20, 1993 and in each month of each fiscal
6 year thereafter, one-eighth of the amount requested in the
7 certificate of the Chairman of the Metropolitan Pier and
8 Exposition Authority for that fiscal year, less the amount
9 deposited into the McCormick Place Expansion Project Fund by
10 the State Treasurer in the respective month under subsection
11 (g) of Section 13 of the Metropolitan Pier and Exposition
12 Authority Act, plus cumulative deficiencies in the deposits
13 required under this Section for previous months and years,
14 shall be deposited into the McCormick Place Expansion Project
15 Fund, until the full amount requested for the fiscal year,
16 but not in excess of the amount specified above as "Total
17 Deposit", has been deposited.
18 Subject to payment of amounts into the Build Illinois
19 Fund and the McCormick Place Expansion Project Fund pursuant
20 to the preceding paragraphs or in any amendment thereto
21 hereafter enacted, each month the Department shall pay into
22 the Local Government Distributive Fund .4% of the net revenue
23 realized for the preceding month from the 5% general rate, or
24 .4% of 80% of the net revenue realized for the preceding
25 month from the 6.25% general rate, as the case may be, on the
26 selling price of tangible personal property which amount
27 shall, subject to appropriation, be distributed as provided
28 in Section 2 of the State Revenue Sharing Act. No payments or
29 distributions pursuant to this paragraph shall be made if the
30 tax imposed by this Act on photoprocessing products is
31 declared unconstitutional, or if the proceeds from such tax
32 are unavailable for distribution because of litigation.
33 Subject to payment of amounts into the Build Illinois
34 Fund, the McCormick Place Expansion Project Fund, and the
-25- LRB9103095DJcdam07
1 Local Government Distributive Fund pursuant to the preceding
2 paragraphs or in any amendments thereto hereafter enacted,
3 beginning July 1, 1993, the Department shall each month pay
4 into the Illinois Tax Increment Fund 0.27% of 80% of the net
5 revenue realized for the preceding month from the 6.25%
6 general rate on the selling price of tangible personal
7 property.
8 Of the remainder of the moneys received by the Department
9 pursuant to this Act, 75% thereof shall be paid into the
10 State Treasury and 25% shall be reserved in a special account
11 and used only for the transfer to the Common School Fund as
12 part of the monthly transfer from the General Revenue Fund in
13 accordance with Section 8a of the State Finance Act.
14 As soon as possible after the first day of each month,
15 upon certification of the Department of Revenue, the
16 Comptroller shall order transferred and the Treasurer shall
17 transfer from the General Revenue Fund to the Motor Fuel Tax
18 Fund an amount equal to 1.7% of 80% of the net revenue
19 realized under this Act for the second preceding month.
20 Beginning April 1, 2000, this transfer is no longer required
21 and shall not be made.
22 Net revenue realized for a month shall be the revenue
23 collected by the State pursuant to this Act, less the amount
24 paid out during that month as refunds to taxpayers for
25 overpayment of liability.
26 For greater simplicity of administration, manufacturers,
27 importers and wholesalers whose products are sold at retail
28 in Illinois by numerous retailers, and who wish to do so, may
29 assume the responsibility for accounting and paying to the
30 Department all tax accruing under this Act with respect to
31 such sales, if the retailers who are affected do not make
32 written objection to the Department to this arrangement.
33 (Source: P.A. 90-491, eff. 1-1-99; 90-612, eff. 7-8-98;
34 91-37, eff. 7-1-99; 91-51, eff. 6-30-99; 91-101, eff.
-26- LRB9103095DJcdam07
1 7-12-99; 91-541, eff. 8-13-99; revised 9-29-99.)
2 Section 10. The Service Use Tax Act is amended by
3 changing Sections 3-10 and 9 as follows:
4 (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
5 Sec. 3-10. Rate of tax. Unless otherwise provided in
6 this Section, the tax imposed by this Act is at the rate of
7 6.25% of the selling price of tangible personal property
8 transferred as an incident to the sale of service, but, for
9 the purpose of computing this tax, in no event shall the
10 selling price be less than the cost price of the property to
11 the serviceman.
12 With respect to motor fuel, as defined in Section 1.1 of
13 the Motor Fuel Tax Law, and gasohol, as defined in Section
14 3-40 of the Use Tax Act, the tax is imposed at the rate of
15 1.25%. If, however, the aggregate tax revenues from motor
16 fuel and gasohol under the Motor Fuel Tax Law during the
17 period from October 1, 2002 through September 30, 2003 are
18 not at least 15% more than the aggregate tax revenues from
19 motor fuel and gasohol under that Law during the period from
20 October 1, 1999 through September 30, 2000, then beginning
21 January 1, 2004 the tax is imposed on motor fuel and gasohol
22 at the 6.25% general rate.
23 With respect to gasohol, as defined in the Use Tax Act,
24 the tax imposed by this Act applies to 70% of the selling
25 price of property transferred as an incident to the sale of
26 service on or after January 1, 1990, and before July 1, 2003,
27 and to 100% of the selling price thereafter.
28 At the election of any registered serviceman made for
29 each fiscal year, sales of service in which the aggregate
30 annual cost price of tangible personal property transferred
31 as an incident to the sales of service is less than 35%, or
32 75% in the case of servicemen transferring prescription drugs
-27- LRB9103095DJcdam07
1 or servicemen engaged in graphic arts production, of the
2 aggregate annual total gross receipts from all sales of
3 service, the tax imposed by this Act shall be based on the
4 serviceman's cost price of the tangible personal property
5 transferred as an incident to the sale of those services.
6 The tax shall be imposed at the rate of 1% on food
7 prepared for immediate consumption and transferred incident
8 to a sale of service subject to this Act or the Service
9 Occupation Tax Act by an entity licensed under the Hospital
10 Licensing Act, the Nursing Home Care Act, or the Child Care
11 Act of 1969. The tax shall also be imposed at the rate of 1%
12 on food for human consumption that is to be consumed off the
13 premises where it is sold (other than alcoholic beverages,
14 soft drinks, and food that has been prepared for immediate
15 consumption and is not otherwise included in this paragraph)
16 and prescription and nonprescription medicines, drugs,
17 medical appliances, modifications to a motor vehicle for the
18 purpose of rendering it usable by a disabled person, and
19 insulin, urine testing materials, syringes, and needles used
20 by diabetics, for human use. For the purposes of this
21 Section, the term "soft drinks" means any complete, finished,
22 ready-to-use, non-alcoholic drink, whether carbonated or not,
23 including but not limited to soda water, cola, fruit juice,
24 vegetable juice, carbonated water, and all other preparations
25 commonly known as soft drinks of whatever kind or description
26 that are contained in any closed or sealed bottle, can,
27 carton, or container, regardless of size. "Soft drinks" does
28 not include coffee, tea, non-carbonated water, infant
29 formula, milk or milk products as defined in the Grade A
30 Pasteurized Milk and Milk Products Act, or drinks containing
31 50% or more natural fruit or vegetable juice.
32 Notwithstanding any other provisions of this Act, "food
33 for human consumption that is to be consumed off the premises
34 where it is sold" includes all food sold through a vending
-28- LRB9103095DJcdam07
1 machine, except soft drinks and food products that are
2 dispensed hot from a vending machine, regardless of the
3 location of the vending machine.
4 If the property that is acquired from a serviceman is
5 acquired outside Illinois and used outside Illinois before
6 being brought to Illinois for use here and is taxable under
7 this Act, the "selling price" on which the tax is computed
8 shall be reduced by an amount that represents a reasonable
9 allowance for depreciation for the period of prior
10 out-of-state use.
11 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
12 91-51, eff. 6-30-99; 91-541, eff. 8-13-99.)
13 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
14 Sec. 9. Each serviceman required or authorized to
15 collect the tax herein imposed shall pay to the Department
16 the amount of such tax (except as otherwise provided) at the
17 time when he is required to file his return for the period
18 during which such tax was collected, less a discount of 2.1%
19 prior to January 1, 1990 and 1.75% on and after January 1,
20 1990, or $5 per calendar year, whichever is greater, which is
21 allowed to reimburse the serviceman for expenses incurred in
22 collecting the tax, keeping records, preparing and filing
23 returns, remitting the tax and supplying data to the
24 Department on request. A serviceman need not remit that part
25 of any tax collected by him to the extent that he is required
26 to pay and does pay the tax imposed by the Service Occupation
27 Tax Act with respect to his sale of service involving the
28 incidental transfer by him of the same property.
29 Except as provided hereinafter in this Section, on or
30 before the twentieth day of each calendar month, such
31 serviceman shall file a return for the preceding calendar
32 month in accordance with reasonable Rules and Regulations to
33 be promulgated by the Department. Such return shall be filed
-29- LRB9103095DJcdam07
1 on a form prescribed by the Department and shall contain such
2 information as the Department may reasonably require.
3 The Department may require returns to be filed on a
4 quarterly basis. If so required, a return for each calendar
5 quarter shall be filed on or before the twentieth day of the
6 calendar month following the end of such calendar quarter.
7 The taxpayer shall also file a return with the Department for
8 each of the first two months of each calendar quarter, on or
9 before the twentieth day of the following calendar month,
10 stating:
11 1. The name of the seller;
12 2. The address of the principal place of business
13 from which he engages in business as a serviceman in this
14 State;
15 3. The total amount of taxable receipts received by
16 him during the preceding calendar month, including
17 receipts from charge and time sales, but less all
18 deductions allowed by law;
19 4. The amount of credit provided in Section 2d of
20 this Act;
21 5. The amount of tax due;
22 5-5. The signature of the taxpayer; and
23 6. Such other reasonable information as the
24 Department may require.
25 If a taxpayer fails to sign a return within 30 days after
26 the proper notice and demand for signature by the Department,
27 the return shall be considered valid and any amount shown to
28 be due on the return shall be deemed assessed.
29 Beginning October 1, 1993, a taxpayer who has an average
30 monthly tax liability of $150,000 or more shall make all
31 payments required by rules of the Department by electronic
32 funds transfer. Beginning October 1, 1994, a taxpayer who
33 has an average monthly tax liability of $100,000 or more
34 shall make all payments required by rules of the Department
-30- LRB9103095DJcdam07
1 by electronic funds transfer. Beginning October 1, 1995, a
2 taxpayer who has an average monthly tax liability of $50,000
3 or more shall make all payments required by rules of the
4 Department by electronic funds transfer. Beginning October 1,
5 2000, a taxpayer who has an annual tax liability of $200,000
6 or more shall make all payments required by rules of the
7 Department by electronic funds transfer. The term "annual
8 tax liability" shall be the sum of the taxpayer's liabilities
9 under this Act, and under all other State and local
10 occupation and use tax laws administered by the Department,
11 for the immediately preceding calendar year. The term
12 "average monthly tax liability" means the sum of the
13 taxpayer's liabilities under this Act, and under all other
14 State and local occupation and use tax laws administered by
15 the Department, for the immediately preceding calendar year
16 divided by 12.
17 Before August 1 of each year beginning in 1993, the
18 Department shall notify all taxpayers required to make
19 payments by electronic funds transfer. All taxpayers required
20 to make payments by electronic funds transfer shall make
21 those payments for a minimum of one year beginning on October
22 1.
23 Any taxpayer not required to make payments by electronic
24 funds transfer may make payments by electronic funds transfer
25 with the permission of the Department.
26 All taxpayers required to make payment by electronic
27 funds transfer and any taxpayers authorized to voluntarily
28 make payments by electronic funds transfer shall make those
29 payments in the manner authorized by the Department.
30 The Department shall adopt such rules as are necessary to
31 effectuate a program of electronic funds transfer and the
32 requirements of this Section.
33 If the serviceman is otherwise required to file a monthly
34 return and if the serviceman's average monthly tax liability
-31- LRB9103095DJcdam07
1 to the Department does not exceed $200, the Department may
2 authorize his returns to be filed on a quarter annual basis,
3 with the return for January, February and March of a given
4 year being due by April 20 of such year; with the return for
5 April, May and June of a given year being due by July 20 of
6 such year; with the return for July, August and September of
7 a given year being due by October 20 of such year, and with
8 the return for October, November and December of a given year
9 being due by January 20 of the following year.
10 If the serviceman is otherwise required to file a monthly
11 or quarterly return and if the serviceman's average monthly
12 tax liability to the Department does not exceed $50, the
13 Department may authorize his returns to be filed on an annual
14 basis, with the return for a given year being due by January
15 20 of the following 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 Where a serviceman collects the tax with respect to the
27 selling price of property which he sells and the purchaser
28 thereafter returns such property and the serviceman refunds
29 the selling price thereof to the purchaser, such serviceman
30 shall also refund, to the purchaser, the tax so collected
31 from the purchaser. When filing his return for the period in
32 which he refunds such tax to the purchaser, the serviceman
33 may deduct the amount of the tax so refunded by him to the
34 purchaser from any other Service Use Tax, Service Occupation
-32- LRB9103095DJcdam07
1 Tax, retailers' occupation tax or use tax which such
2 serviceman may be required to pay or remit to the Department,
3 as shown by such return, provided that the amount of the tax
4 to be deducted shall previously have been remitted to the
5 Department by such serviceman. If the serviceman shall not
6 previously have remitted the amount of such tax to the
7 Department, he shall be entitled to no deduction hereunder
8 upon refunding such tax to the purchaser.
9 Any serviceman filing a return hereunder shall also
10 include the total tax upon the selling price of tangible
11 personal property purchased for use by him as an incident to
12 a sale of service, and such serviceman shall remit the amount
13 of such tax to the Department when filing such return.
14 If experience indicates such action to be practicable,
15 the Department may prescribe and furnish a combination or
16 joint return which will enable servicemen, who are required
17 to file returns hereunder and also under the Service
18 Occupation Tax Act, to furnish all the return information
19 required by both Acts on the one form.
20 Where the serviceman has more than one business
21 registered with the Department under separate registration
22 hereunder, such serviceman shall not file each return that is
23 due as a single return covering all such registered
24 businesses, but shall file separate returns for each such
25 registered business.
26 Beginning January 1, 1990, each month the Department
27 shall pay into the State and Local Tax Reform Fund, a special
28 fund in the State Treasury, the net revenue realized for the
29 preceding month from the 1% tax on sales of food for human
30 consumption which is to be consumed off the premises where it
31 is sold (other than alcoholic beverages, soft drinks and food
32 which has been prepared for immediate consumption) and
33 prescription and nonprescription medicines, drugs, medical
34 appliances and insulin, urine testing materials, syringes and
-33- LRB9103095DJcdam07
1 needles used by diabetics.
2 Beginning November 1, 2000, and so long as the rate
3 remains at 1.25%, each month the Department shall pay into
4 the County and Mass Transit District Fund 20% of the net
5 revenue realized for the preceding month from the 1.25% rate
6 on the selling price of motor fuel and gasohol.
7 Beginning January 1, 1990, each month the Department
8 shall pay into the State and Local Sales Tax Reform Fund 20%
9 of the net revenue realized for the preceding month from the
10 6.25% general rate on transfers of tangible personal
11 property, other than tangible personal property which is
12 purchased outside Illinois at retail from a retailer and
13 which is titled or registered by an agency of this State's
14 government.
15 Beginning November 1, 2000, and so long as the rate
16 remains at 1.25%, each month the Department shall pay into
17 the Local Government Tax Fund 80% of the net revenue realized
18 for the preceding month from the 1.25% rate on the selling
19 price of motor fuel and gasohol.
20 Of the remainder of the moneys received by the Department
21 pursuant to this Act, (a) 1.75% thereof shall be paid into
22 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
23 and on and after July 1, 1989, 3.8% thereof shall be paid
24 into the Build Illinois Fund; provided, however, that if in
25 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
26 as the case may be, of the moneys received by the Department
27 and required to be paid into the Build Illinois Fund pursuant
28 to Section 3 of the Retailers' Occupation Tax Act, Section 9
29 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
30 Section 9 of the Service Occupation Tax Act, such Acts being
31 hereinafter called the "Tax Acts" and such aggregate of 2.2%
32 or 3.8%, as the case may be, of moneys being hereinafter
33 called the "Tax Act Amount", and (2) the amount transferred
34 to the Build Illinois Fund from the State and Local Sales Tax
-34- LRB9103095DJcdam07
1 Reform Fund shall be less than the Annual Specified Amount
2 (as defined in Section 3 of the Retailers' Occupation Tax
3 Act), an amount equal to the difference shall be immediately
4 paid into the Build Illinois Fund from other moneys received
5 by the Department pursuant to the Tax Acts; and further
6 provided, that if on the last business day of any month the
7 sum of (1) the Tax Act Amount required to be deposited into
8 the Build Illinois Bond Account in the Build Illinois Fund
9 during such month and (2) the amount transferred during such
10 month to the Build Illinois Fund from the State and Local
11 Sales Tax Reform Fund shall have been less than 1/12 of the
12 Annual Specified Amount, an amount equal to the difference
13 shall be immediately paid into the Build Illinois Fund from
14 other moneys received by the Department pursuant to the Tax
15 Acts; and, further provided, that in no event shall the
16 payments required under the preceding proviso result in
17 aggregate payments into the Build Illinois Fund pursuant to
18 this clause (b) for any fiscal year in excess of the greater
19 of (i) the Tax Act Amount or (ii) the Annual Specified Amount
20 for such fiscal year; and, further provided, that the amounts
21 payable into the Build Illinois Fund under this clause (b)
22 shall be payable only until such time as the aggregate amount
23 on deposit under each trust indenture securing Bonds issued
24 and outstanding pursuant to the Build Illinois Bond Act is
25 sufficient, taking into account any future investment income,
26 to fully provide, in accordance with such indenture, for the
27 defeasance of or the payment of the principal of, premium, if
28 any, and interest on the Bonds secured by such indenture and
29 on any Bonds expected to be issued thereafter and all fees
30 and costs payable with respect thereto, all as certified by
31 the Director of the Bureau of the Budget. If on the last
32 business day of any month in which Bonds are outstanding
33 pursuant to the Build Illinois Bond Act, the aggregate of the
34 moneys deposited in the Build Illinois Bond Account in the
-35- LRB9103095DJcdam07
1 Build Illinois Fund in such month shall be less than the
2 amount required to be transferred in such month from the
3 Build Illinois Bond Account to the Build Illinois Bond
4 Retirement and Interest Fund pursuant to Section 13 of the
5 Build Illinois Bond Act, an amount equal to such deficiency
6 shall be immediately paid from other moneys received by the
7 Department pursuant to the Tax Acts to the Build Illinois
8 Fund; provided, however, that any amounts paid to the Build
9 Illinois Fund in any fiscal year pursuant to this sentence
10 shall be deemed to constitute payments pursuant to clause (b)
11 of the preceding sentence and shall reduce the amount
12 otherwise payable for such fiscal year pursuant to clause (b)
13 of the preceding sentence. The moneys received by the
14 Department pursuant to this Act and required to be deposited
15 into the Build Illinois Fund are subject to the pledge, claim
16 and charge set forth in Section 12 of the Build Illinois Bond
17 Act.
18 Subject to payment of amounts into the Build Illinois
19 Fund as provided in the preceding paragraph or in any
20 amendment thereto hereafter enacted, the following specified
21 monthly installment of the amount requested in the
22 certificate of the Chairman of the Metropolitan Pier and
23 Exposition Authority provided under Section 8.25f of the
24 State Finance Act, but not in excess of the sums designated
25 as "Total Deposit", shall be deposited in the aggregate from
26 collections under Section 9 of the Use Tax Act, Section 9 of
27 the Service Use Tax Act, Section 9 of the Service Occupation
28 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
29 into the McCormick Place Expansion Project Fund in the
30 specified fiscal years.
31 Fiscal Year Total Deposit
32 1993 $0
33 1994 53,000,000
34 1995 58,000,000
-36- LRB9103095DJcdam07
1 1996 61,000,000
2 1997 64,000,000
3 1998 68,000,000
4 1999 71,000,000
5 2000 75,000,000
6 2001 80,000,000
7 2002 84,000,000
8 2003 89,000,000
9 2004 93,000,000
10 2005 97,000,000
11 2006 102,000,000
12 2007 108,000,000
13 2008 115,000,000
14 2009 120,000,000
15 2010 126,000,000
16 2011 132,000,000
17 2012 138,000,000
18 2013 and 145,000,000
19 each fiscal year
20 thereafter that bonds
21 are outstanding under
22 Section 13.2 of the
23 Metropolitan Pier and
24 Exposition Authority Act,
25 but not after fiscal year 2029.
26 Beginning July 20, 1993 and in each month of each fiscal
27 year thereafter, one-eighth of the amount requested in the
28 certificate of the Chairman of the Metropolitan Pier and
29 Exposition Authority for that fiscal year, less the amount
30 deposited into the McCormick Place Expansion Project Fund by
31 the State Treasurer in the respective month under subsection
32 (g) of Section 13 of the Metropolitan Pier and Exposition
33 Authority Act, plus cumulative deficiencies in the deposits
34 required under this Section for previous months and years,
-37- LRB9103095DJcdam07
1 shall be deposited into the McCormick Place Expansion Project
2 Fund, until the full amount requested for the fiscal year,
3 but not in excess of the amount specified above as "Total
4 Deposit", has been deposited.
5 Subject to payment of amounts into the Build Illinois
6 Fund and the McCormick Place Expansion Project Fund pursuant
7 to the preceding paragraphs or in any amendment thereto
8 hereafter enacted, each month the Department shall pay into
9 the Local Government Distributive Fund 0.4% of the net
10 revenue realized for the preceding month from the 5% general
11 rate or 0.4% of 80% of the net revenue realized for the
12 preceding month from the 6.25% general rate, as the case may
13 be, on the selling price of tangible personal property which
14 amount shall, subject to appropriation, be distributed as
15 provided in Section 2 of the State Revenue Sharing Act. No
16 payments or distributions pursuant to this paragraph shall be
17 made if the tax imposed by this Act on photo processing
18 products is declared unconstitutional, or if the proceeds
19 from such tax are unavailable for distribution because of
20 litigation.
21 Subject to payment of amounts into the Build Illinois
22 Fund, the McCormick Place Expansion Project Fund, and the
23 Local Government Distributive Fund pursuant to the preceding
24 paragraphs or in any amendments thereto hereafter enacted,
25 beginning July 1, 1993, the Department shall each month pay
26 into the Illinois Tax Increment Fund 0.27% of 80% of the net
27 revenue realized for the preceding month from the 6.25%
28 general rate on the selling price of tangible personal
29 property.
30 All remaining moneys received by the Department pursuant
31 to this Act shall be paid into the General Revenue Fund of
32 the State Treasury.
33 As soon as possible after the first day of each month,
34 upon certification of the Department of Revenue, the
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1 Comptroller shall order transferred and the Treasurer shall
2 transfer from the General Revenue Fund to the Motor Fuel Tax
3 Fund an amount equal to 1.7% of 80% of the net revenue
4 realized under this Act for the second preceding month.
5 Beginning April 1, 2000, this transfer is no longer required
6 and shall not be made.
7 Net revenue realized for a month shall be the revenue
8 collected by the State pursuant to this Act, less the amount
9 paid out during that month as refunds to taxpayers for
10 overpayment of liability.
11 (Source: P.A. 90-612, eff. 7-8-98; 91-37, eff. 7-1-99; 91-51,
12 eff. 6-30-99; 91-101, eff. 7-12-99; 91-541, eff. 8-13-99;
13 revised 9-27-99.)
14 Section 15. The Service Occupation Tax Act is amended by
15 changing Sections 3-10 and 9 as follows:
16 (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
17 Sec. 3-10. Rate of tax. Unless otherwise provided in
18 this Section, the tax imposed by this Act is at the rate of
19 6.25% of the "selling price", as defined in Section 2 of the
20 Service Use Tax Act, of the tangible personal property. For
21 the purpose of computing this tax, in no event shall the
22 "selling price" be less than the cost price to the serviceman
23 of the tangible personal property transferred. The selling
24 price of each item of tangible personal property transferred
25 as an incident of a sale of service may be shown as a
26 distinct and separate item on the serviceman's billing to the
27 service customer. If the selling price is not so shown, the
28 selling price of the tangible personal property is deemed to
29 be 50% of the serviceman's entire billing to the service
30 customer. When, however, a serviceman contracts to design,
31 develop, and produce special order machinery or equipment,
32 the tax imposed by this Act shall be based on the
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1 serviceman's cost price of the tangible personal property
2 transferred incident to the completion of the contract.
3 With respect to motor fuel, as defined in Section 1.1 of
4 the Motor Fuel Tax Law, and gasohol, as defined in Section
5 3-40 of the Use Tax Act, the tax is imposed at the rate of
6 1.25%. If, however, the aggregate tax revenues from motor
7 fuel and gasohol under the Motor Fuel Tax Law during the
8 period from October 1, 2002 through September 30, 2003 are
9 not at least 15% more than the aggregate tax revenues from
10 motor fuel and gasohol under that Law during the period from
11 October 1, 1999 through September 30, 2000, then beginning
12 January 1, 2004 the tax is imposed on motor fuel and gasohol
13 at the 6.25% general rate.
14 With respect to gasohol, as defined in the Use Tax Act,
15 the tax imposed by this Act shall apply to 70% of the cost
16 price of property transferred as an incident to the sale of
17 service on or after January 1, 1990, and before July 1, 2003,
18 and to 100% of the cost price thereafter.
19 At the election of any registered serviceman made for
20 each fiscal year, sales of service in which the aggregate
21 annual cost price of tangible personal property transferred
22 as an incident to the sales of service is less than 35%, or
23 75% in the case of servicemen transferring prescription drugs
24 or servicemen engaged in graphic arts production, of the
25 aggregate annual total gross receipts from all sales of
26 service, the tax imposed by this Act shall be based on the
27 serviceman's cost price of the tangible personal property
28 transferred incident to the sale of those services.
29 The tax shall be imposed at the rate of 1% on food
30 prepared for immediate consumption and transferred incident
31 to a sale of service subject to this Act or the Service
32 Occupation Tax Act by an entity licensed under the Hospital
33 Licensing Act, the Nursing Home Care Act, or the Child Care
34 Act of 1969. The tax shall also be imposed at the rate of 1%
-40- LRB9103095DJcdam07
1 on food for human consumption that is to be consumed off the
2 premises where it is sold (other than alcoholic beverages,
3 soft drinks, and food that has been prepared for immediate
4 consumption and is not otherwise included in this paragraph)
5 and prescription and nonprescription medicines, drugs,
6 medical appliances, modifications to a motor vehicle for the
7 purpose of rendering it usable by a disabled person, and
8 insulin, urine testing materials, syringes, and needles used
9 by diabetics, for human use. For the purposes of this
10 Section, the term "soft drinks" means any complete, finished,
11 ready-to-use, non-alcoholic drink, whether carbonated or not,
12 including but not limited to soda water, cola, fruit juice,
13 vegetable juice, carbonated water, and all other preparations
14 commonly known as soft drinks of whatever kind or description
15 that are contained in any closed or sealed can, carton, or
16 container, regardless of size. "Soft drinks" does not
17 include coffee, tea, non-carbonated water, infant formula,
18 milk or milk products as defined in the Grade A Pasteurized
19 Milk and Milk Products Act, or drinks containing 50% or more
20 natural fruit or vegetable juice.
21 Notwithstanding any other provisions of this Act, "food
22 for human consumption that is to be consumed off the premises
23 where it is sold" includes all food sold through a vending
24 machine, except soft drinks and food products that are
25 dispensed hot from a vending machine, regardless of the
26 location of the vending machine.
27 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
28 91-51, 6-30-99; 91-541, eff. 8-13-99.)
29 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
30 Sec. 9. Each serviceman required or authorized to
31 collect the tax herein imposed shall pay to the Department
32 the amount of such tax at the time when he is required to
33 file his return for the period during which such tax was
-41- LRB9103095DJcdam07
1 collectible, less a discount of 2.1% prior to January 1,
2 1990, and 1.75% on and after January 1, 1990, or $5 per
3 calendar year, whichever is greater, which is allowed to
4 reimburse the serviceman for expenses incurred in collecting
5 the tax, keeping records, preparing and filing returns,
6 remitting the tax and supplying data to the Department on
7 request.
8 Where such tangible personal property is sold under a
9 conditional sales contract, or under any other form of sale
10 wherein the payment of the principal sum, or a part thereof,
11 is extended beyond the close of the period for which the
12 return is filed, the serviceman, in collecting the tax may
13 collect, for each tax return period, only the tax applicable
14 to the part of the selling price actually received during
15 such tax return period.
16 Except as provided hereinafter in this Section, on or
17 before the twentieth day of each calendar month, such
18 serviceman shall file a return for the preceding calendar
19 month in accordance with reasonable rules and regulations to
20 be promulgated by the Department of Revenue. Such return
21 shall be filed on a form prescribed by the Department and
22 shall contain such information as the Department may
23 reasonably require.
24 The Department may require returns to be filed on a
25 quarterly basis. If so required, a return for each calendar
26 quarter shall be filed on or before the twentieth day of the
27 calendar month following the end of such calendar quarter.
28 The taxpayer shall also file a return with the Department for
29 each of the first two months of each calendar quarter, on or
30 before the twentieth day of the following calendar month,
31 stating:
32 1. The name of the seller;
33 2. The address of the principal place of business
34 from which he engages in business as a serviceman in this
-42- LRB9103095DJcdam07
1 State;
2 3. The total amount of taxable receipts received by
3 him during the preceding calendar month, including
4 receipts from charge and time sales, but less all
5 deductions allowed by law;
6 4. The amount of credit provided in Section 2d of
7 this Act;
8 5. The amount of tax due;
9 5-5. The signature of the taxpayer; and
10 6. Such other reasonable information as the
11 Department may require.
12 If a taxpayer fails to sign a return within 30 days after
13 the proper notice and demand for signature by the Department,
14 the return shall be considered valid and any amount shown to
15 be due on the return shall be deemed assessed.
16 A serviceman may accept a Manufacturer's Purchase Credit
17 certification from a purchaser in satisfaction of Service Use
18 Tax as provided in Section 3-70 of the Service Use Tax Act if
19 the purchaser provides the appropriate documentation as
20 required by Section 3-70 of the Service Use Tax Act. A
21 Manufacturer's Purchase Credit certification, accepted by a
22 serviceman as provided in Section 3-70 of the Service Use Tax
23 Act, may be used by that serviceman to satisfy Service
24 Occupation Tax liability in the amount claimed in the
25 certification, not to exceed 6.25% of the receipts subject to
26 tax from a qualifying purchase.
27 If the serviceman's average monthly tax liability to the
28 Department does not exceed $200, the Department may authorize
29 his returns to be filed on a quarter annual basis, with the
30 return for January, February and March of a given year being
31 due by April 20 of such year; with the return for April, May
32 and June of a given year being due by July 20 of such year;
33 with the return for July, August and September of a given
34 year being due by October 20 of such year, and with the
-43- LRB9103095DJcdam07
1 return for October, November and December of a given year
2 being due by January 20 of the following year.
3 If the serviceman's average monthly tax liability to the
4 Department does not exceed $50, the Department may authorize
5 his returns to be filed on an annual basis, with the return
6 for a given year being due by January 20 of the following
7 year.
8 Such quarter annual and annual returns, as to form and
9 substance, shall be subject to the same requirements as
10 monthly returns.
11 Notwithstanding any other provision in this Act
12 concerning the time within which a serviceman may file his
13 return, in the case of any serviceman who ceases to engage in
14 a kind of business which makes him responsible for filing
15 returns under this Act, such serviceman shall file a final
16 return under this Act with the Department not more than 1
17 month after discontinuing such business.
18 Beginning October 1, 1993, a taxpayer who has an average
19 monthly tax liability of $150,000 or more shall make all
20 payments required by rules of the Department by electronic
21 funds transfer. Beginning October 1, 1994, a taxpayer who
22 has an average monthly tax liability of $100,000 or more
23 shall make all payments required by rules of the Department
24 by electronic funds transfer. Beginning October 1, 1995, a
25 taxpayer who has an average monthly tax liability of $50,000
26 or more shall make all payments required by rules of the
27 Department by electronic funds transfer. Beginning October
28 1, 2000, a taxpayer who has an annual tax liability of
29 $200,000 or more shall make all payments required by rules of
30 the Department by electronic funds transfer. The term
31 "annual tax liability" shall be the sum of the taxpayer's
32 liabilities under this Act, and under all other State and
33 local occupation and use tax laws administered by the
34 Department, for the immediately preceding calendar year. The
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1 term "average monthly tax liability" means the sum of the
2 taxpayer's liabilities under this Act, and under all other
3 State and local occupation and use tax laws administered by
4 the Department, for the immediately preceding calendar year
5 divided by 12.
6 Before August 1 of each year beginning in 1993, the
7 Department shall notify all taxpayers required to make
8 payments by electronic funds transfer. All taxpayers
9 required to make payments by electronic funds transfer shall
10 make those payments for a minimum of one year beginning on
11 October 1.
12 Any taxpayer not required to make payments by electronic
13 funds transfer may make payments by electronic funds transfer
14 with the permission of the Department.
15 All taxpayers required to make payment by electronic
16 funds transfer and any taxpayers authorized to voluntarily
17 make payments by electronic funds transfer shall make those
18 payments in the manner authorized by the Department.
19 The Department shall adopt such rules as are necessary to
20 effectuate a program of electronic funds transfer and the
21 requirements of this Section.
22 Where a serviceman collects the tax with respect to the
23 selling price of tangible personal property which he sells
24 and the purchaser thereafter returns such tangible personal
25 property and the serviceman refunds the selling price thereof
26 to the purchaser, such serviceman shall also refund, to the
27 purchaser, the tax so collected from the purchaser. When
28 filing his return for the period in which he refunds such tax
29 to the purchaser, the serviceman may deduct the amount of the
30 tax so refunded by him to the purchaser from any other
31 Service Occupation Tax, Service Use Tax, Retailers'
32 Occupation Tax or Use Tax which such serviceman may be
33 required to pay or remit to the Department, as shown by such
34 return, provided that the amount of the tax to be deducted
-45- LRB9103095DJcdam07
1 shall previously have been remitted to the Department by such
2 serviceman. If the serviceman shall not previously have
3 remitted the amount of such tax to the Department, he shall
4 be entitled to no deduction hereunder upon refunding such tax
5 to the purchaser.
6 If experience indicates such action to be practicable,
7 the Department may prescribe and furnish a combination or
8 joint return which will enable servicemen, who are required
9 to file returns hereunder and also under the Retailers'
10 Occupation Tax Act, the Use Tax Act or the Service Use Tax
11 Act, to furnish all the return information required by all
12 said Acts on the one form.
13 Where the serviceman has more than one business
14 registered with the Department under separate registrations
15 hereunder, such serviceman shall file separate returns for
16 each registered business.
17 Beginning January 1, 1990, each month the Department
18 shall pay into the Local Government Tax Fund the revenue
19 realized for the preceding month from the 1% tax on sales of
20 food for human consumption which is to be consumed off the
21 premises where it is sold (other than alcoholic beverages,
22 soft drinks and food which has been prepared for immediate
23 consumption) and prescription and nonprescription medicines,
24 drugs, medical appliances and insulin, urine testing
25 materials, syringes and needles used by diabetics.
26 Beginning January 1, 1990, each month the Department
27 shall pay into the County and Mass Transit District Fund 4%
28 of the revenue realized for the preceding month from the
29 6.25% general rate.
30 Beginning November 1, 2000, and so long as the rate
31 remains at 1.25%, each month the Department shall pay into
32 the County and Mass Transit District Fund 20% of the net
33 revenue realized for the preceding month from the 1.25% rate
34 on the selling price of motor fuel and gasohol.
-46- LRB9103095DJcdam07
1 Beginning January 1, 1990, each month the Department
2 shall pay into the Local Government Tax Fund 16% of the
3 revenue realized for the preceding month from the 6.25%
4 general rate on transfers of tangible personal property.
5 Beginning November 1, 2000, and so long as the rate
6 remains at 1.25%, each month the Department shall pay into
7 the Local Government Tax Fund 80% of the net revenue realized
8 for the preceding month from the 1.25% rate on the selling
9 price of motor fuel and gasohol.
10 Of the remainder of the moneys received by the Department
11 pursuant to this Act, (a) 1.75% thereof shall be paid into
12 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
13 and on and after July 1, 1989, 3.8% thereof shall be paid
14 into the Build Illinois Fund; provided, however, that if in
15 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
16 as the case may be, of the moneys received by the Department
17 and required to be paid into the Build Illinois Fund pursuant
18 to Section 3 of the Retailers' Occupation Tax Act, Section 9
19 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
20 Section 9 of the Service Occupation Tax Act, such Acts being
21 hereinafter called the "Tax Acts" and such aggregate of 2.2%
22 or 3.8%, as the case may be, of moneys being hereinafter
23 called the "Tax Act Amount", and (2) the amount transferred
24 to the Build Illinois Fund from the State and Local Sales Tax
25 Reform Fund shall be less than the Annual Specified Amount
26 (as defined in Section 3 of the Retailers' Occupation Tax
27 Act), an amount equal to the difference shall be immediately
28 paid into the Build Illinois Fund from other moneys received
29 by the Department pursuant to the Tax Acts; and further
30 provided, that if on the last business day of any month the
31 sum of (1) the Tax Act Amount required to be deposited into
32 the Build Illinois Account in the Build Illinois Fund during
33 such month and (2) the amount transferred during such month
34 to the Build Illinois Fund from the State and Local Sales Tax
-47- LRB9103095DJcdam07
1 Reform Fund shall have been less than 1/12 of the Annual
2 Specified Amount, an amount equal to the difference shall be
3 immediately paid into the Build Illinois Fund from other
4 moneys received by the Department pursuant to the Tax Acts;
5 and, further provided, that in no event shall the payments
6 required under the preceding proviso result in aggregate
7 payments into the Build Illinois Fund pursuant to this clause
8 (b) for any fiscal year in excess of the greater of (i) the
9 Tax Act Amount or (ii) the Annual Specified Amount for such
10 fiscal year; and, further provided, that the amounts payable
11 into the Build Illinois Fund under this clause (b) shall be
12 payable only until such time as the aggregate amount on
13 deposit under each trust indenture securing Bonds issued and
14 outstanding pursuant to the Build Illinois Bond Act is
15 sufficient, taking into account any future investment income,
16 to fully provide, in accordance with such indenture, for the
17 defeasance of or the payment of the principal of, premium, if
18 any, and interest on the Bonds secured by such indenture and
19 on any Bonds expected to be issued thereafter and all fees
20 and costs payable with respect thereto, all as certified by
21 the Director of the Bureau of the Budget. If on the last
22 business day of any month in which Bonds are outstanding
23 pursuant to the Build Illinois Bond Act, the aggregate of the
24 moneys deposited in the Build Illinois Bond Account in the
25 Build Illinois Fund in such month shall be less than the
26 amount required to be transferred in such month from the
27 Build Illinois Bond Account to the Build Illinois Bond
28 Retirement and Interest Fund pursuant to Section 13 of the
29 Build Illinois Bond Act, an amount equal to such deficiency
30 shall be immediately paid from other moneys received by the
31 Department pursuant to the Tax Acts to the Build Illinois
32 Fund; provided, however, that any amounts paid to the Build
33 Illinois Fund in any fiscal year pursuant to this sentence
34 shall be deemed to constitute payments pursuant to clause (b)
-48- LRB9103095DJcdam07
1 of the preceding sentence and shall reduce the amount
2 otherwise payable for such fiscal year pursuant to clause (b)
3 of the preceding sentence. The moneys received by the
4 Department pursuant to this Act and required to be deposited
5 into the Build Illinois Fund are subject to the pledge, claim
6 and charge set forth in Section 12 of the Build Illinois Bond
7 Act.
8 Subject to payment of amounts into the Build Illinois
9 Fund as provided in the preceding paragraph or in any
10 amendment thereto hereafter enacted, the following specified
11 monthly installment of the amount requested in the
12 certificate of the Chairman of the Metropolitan Pier and
13 Exposition Authority provided under Section 8.25f of the
14 State Finance Act, but not in excess of the sums designated
15 as "Total Deposit", shall be deposited in the aggregate from
16 collections under Section 9 of the Use Tax Act, Section 9 of
17 the Service Use Tax Act, Section 9 of the Service Occupation
18 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
19 into the McCormick Place Expansion Project Fund in the
20 specified fiscal years.
21 Fiscal Year Total Deposit
22 1993 $0
23 1994 53,000,000
24 1995 58,000,000
25 1996 61,000,000
26 1997 64,000,000
27 1998 68,000,000
28 1999 71,000,000
29 2000 75,000,000
30 2001 80,000,000
31 2002 84,000,000
32 2003 89,000,000
33 2004 93,000,000
34 2005 97,000,000
-49- LRB9103095DJcdam07
1 2006 102,000,000
2 2007 108,000,000
3 2008 115,000,000
4 2009 120,000,000
5 2010 126,000,000
6 2011 132,000,000
7 2012 138,000,000
8 2013 and 145,000,000
9 each fiscal year
10 thereafter that bonds
11 are outstanding under
12 Section 13.2 of the
13 Metropolitan Pier and
14 Exposition Authority
15 Act, but not after fiscal year 2029.
16 Beginning July 20, 1993 and in each month of each fiscal
17 year thereafter, one-eighth of the amount requested in the
18 certificate of the Chairman of the Metropolitan Pier and
19 Exposition Authority for that fiscal year, less the amount
20 deposited into the McCormick Place Expansion Project Fund by
21 the State Treasurer in the respective month under subsection
22 (g) of Section 13 of the Metropolitan Pier and Exposition
23 Authority Act, plus cumulative deficiencies in the deposits
24 required under this Section for previous months and years,
25 shall be deposited into the McCormick Place Expansion Project
26 Fund, until the full amount requested for the fiscal year,
27 but not in excess of the amount specified above as "Total
28 Deposit", has been deposited.
29 Subject to payment of amounts into the Build Illinois
30 Fund and the McCormick Place Expansion Project Fund pursuant
31 to the preceding paragraphs or in any amendment thereto
32 hereafter enacted, each month the Department shall pay into
33 the Local Government Distributive Fund 0.4% of the net
34 revenue realized for the preceding month from the 5% general
-50- LRB9103095DJcdam07
1 rate or 0.4% of 80% of the net revenue realized for the
2 preceding month from the 6.25% general rate, as the case may
3 be, on the selling price of tangible personal property which
4 amount shall, subject to appropriation, be distributed as
5 provided in Section 2 of the State Revenue Sharing Act. No
6 payments or distributions pursuant to this paragraph shall be
7 made if the tax imposed by this Act on photoprocessing
8 products is declared unconstitutional, or if the proceeds
9 from such tax are unavailable for distribution because of
10 litigation.
11 Subject to payment of amounts into the Build Illinois
12 Fund, the McCormick Place Expansion Project Fund, and the
13 Local Government Distributive Fund pursuant to the preceding
14 paragraphs or in any amendments thereto hereafter enacted,
15 beginning July 1, 1993, the Department shall each month pay
16 into the Illinois Tax Increment Fund 0.27% of 80% of the net
17 revenue realized for the preceding month from the 6.25%
18 general rate on the selling price of tangible personal
19 property.
20 Remaining moneys received by the Department pursuant to
21 this Act shall be paid into the General Revenue Fund of the
22 State Treasury.
23 The Department may, upon separate written notice to a
24 taxpayer, require the taxpayer to prepare and file with the
25 Department on a form prescribed by the Department within not
26 less than 60 days after receipt of the notice an annual
27 information return for the tax year specified in the notice.
28 Such annual return to the Department shall include a
29 statement of gross receipts as shown by the taxpayer's last
30 Federal income tax return. If the total receipts of the
31 business as reported in the Federal income tax return do not
32 agree with the gross receipts reported to the Department of
33 Revenue for the same period, the taxpayer shall attach to his
34 annual return a schedule showing a reconciliation of the 2
-51- LRB9103095DJcdam07
1 amounts and the reasons for the difference. The taxpayer's
2 annual return to the Department shall also disclose the cost
3 of goods sold by the taxpayer during the year covered by such
4 return, opening and closing inventories of such goods for
5 such year, cost of goods used from stock or taken from stock
6 and given away by the taxpayer during such year, pay roll
7 information of the taxpayer's business during such year and
8 any additional reasonable information which the Department
9 deems would be helpful in determining the accuracy of the
10 monthly, quarterly or annual returns filed by such taxpayer
11 as hereinbefore provided for in this Section.
12 If the annual information return required by this Section
13 is not filed when and as required, the taxpayer shall be
14 liable as follows:
15 (i) Until January 1, 1994, the taxpayer shall be
16 liable for a penalty equal to 1/6 of 1% of the tax due
17 from such taxpayer under this Act during the period to be
18 covered by the annual return for each month or fraction
19 of a month until such return is filed as required, the
20 penalty to be assessed and collected in the same manner
21 as any other penalty provided for in this Act.
22 (ii) On and after January 1, 1994, the taxpayer
23 shall be liable for a penalty as described in Section 3-4
24 of the Uniform Penalty and Interest Act.
25 The chief executive officer, proprietor, owner or highest
26 ranking manager shall sign the annual return to certify the
27 accuracy of the information contained therein. Any person
28 who willfully signs the annual return containing false or
29 inaccurate information shall be guilty of perjury and
30 punished accordingly. The annual return form prescribed by
31 the Department shall include a warning that the person
32 signing the return may be liable for perjury.
33 The foregoing portion of this Section concerning the
34 filing of an annual information return shall not apply to a
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1 serviceman who is not required to file an income tax return
2 with the United States Government.
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, it shall be
16 permissible for manufacturers, importers and wholesalers
17 whose products are sold by numerous servicemen in Illinois,
18 and who wish to do so, to assume the responsibility for
19 accounting and paying to the Department all tax accruing
20 under this Act with respect to such sales, if the servicemen
21 who are affected do not make written objection to the
22 Department to this arrangement.
23 (Source: P.A. 90-612, eff. 7-8-98; 91-37, eff. 7-1-99; 91-51,
24 eff. 6-30-99; 91-101, eff. 7-12-99; 91-541, eff. 8-13-99;
25 revised 9-28-99.)
26 Section 20. The Retailers' Occupation Tax Act is amended
27 by changing Sections 2-10, 2d, and 3 as follows:
28 (35 ILCS 120/2-10) (from Ch. 120, par. 441-10)
29 Sec. 2-10. Rate of tax. Unless otherwise provided in
30 this Section, the tax imposed by this Act is at the rate of
31 6.25% of gross receipts from sales of tangible personal
32 property made in the course of business.
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1 With respect to motor fuel, as defined in Section 1.1 of
2 the Motor Fuel Tax Law, and gasohol, as defined in Section
3 3-40 of the Use Tax Act, the tax is imposed at the rate of
4 1.25%. If, however, the aggregate tax revenues from motor
5 fuel and gasohol under the Motor Fuel Tax Law during the
6 period from October 1, 2002 through September 30, 2003 are
7 not at least 15% more than the aggregate tax revenues from
8 motor fuel and gasohol under that Law during the period from
9 October 1, 1999 through September 30, 2000, then beginning
10 January 1, 2004 the tax is imposed on motor fuel and gasohol
11 at the 6.25% general rate.
12 With respect to gasohol, as defined in the Use Tax Act,
13 the tax imposed by this Act applies to 70% of the proceeds of
14 sales made on or after January 1, 1990, and before July 1,
15 2003, and to 100% of the proceeds of sales made thereafter.
16 With respect to food for human consumption that is to be
17 consumed off the premises where it is sold (other than
18 alcoholic beverages, soft drinks, and food that has been
19 prepared for immediate consumption) and prescription and
20 nonprescription medicines, drugs, medical appliances,
21 modifications to a motor vehicle for the purpose of rendering
22 it usable by a disabled person, and insulin, urine testing
23 materials, syringes, and needles used by diabetics, for human
24 use, the tax is imposed at the rate of 1%. For the purposes
25 of this Section, the term "soft drinks" means any complete,
26 finished, ready-to-use, non-alcoholic drink, whether
27 carbonated or not, including but not limited to soda water,
28 cola, fruit juice, vegetable juice, carbonated water, and all
29 other preparations commonly known as soft drinks of whatever
30 kind or description that are contained in any closed or
31 sealed bottle, can, carton, or container, regardless of size.
32 "Soft drinks" does not include coffee, tea, non-carbonated
33 water, infant formula, milk or milk products as defined in
34 the Grade A Pasteurized Milk and Milk Products Act, or drinks
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1 containing 50% or more natural fruit or vegetable juice.
2 Notwithstanding any other provisions of this Act, "food
3 for human consumption that is to be consumed off the premises
4 where it is sold" includes all food sold through a vending
5 machine, except soft drinks and food products that are
6 dispensed hot from a vending machine, regardless of the
7 location of the vending machine.
8 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
9 91-51, eff. 6-30-99.)
10 (35 ILCS 120/2d) (from Ch. 120, par. 441d)
11 Sec. 2d. Tax prepayment by motor fuel retailer. Any
12 person engaged in the business of selling motor fuel at
13 retail, as defined in the Motor Fuel Tax Law, and who is not
14 a licensed distributor or supplier, as defined in the Motor
15 Fuel Tax Law, shall prepay to his or her distributor,
16 supplier, or other reseller of motor fuel a portion of the
17 tax imposed by this Act if the distributor, supplier, or
18 other reseller of motor fuel is registered under Section 2a
19 or Section 2c of this Act. The prepayment requirement
20 provided for in this Section does not apply to liquid propane
21 gas.
22 The Retailers' Occupation Tax paid to the distributor,
23 supplier, or other reseller shall be an amount equal to 0.8
24 cents $0.04 per gallon of the motor fuel, except gasohol as
25 defined in Section 2-10 of this Act which shall be an amount
26 equal to 0.6 cents $0.03 per gallon, purchased from the
27 distributor, supplier, or other reseller. If, as a result of
28 the provisions of this amendatory Act of the 91st General
29 Assembly, the rate of tax imposed on the sale of motor fuel
30 and gasohol by the Retailers' Occupation Tax Act returns to
31 6.25%, then the Retailers' Occupation Tax paid to the
32 distributor, supplier, or other reseller shall be an amount
33 equal to $0.04 per gallon of the motor fuel, except gasohol
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1 as defined in Section 2-10 of this Act which shall be an
2 amount equal to $0.03 per gallon, purchased from the
3 distributor, supplier, or other reseller.
4 Any person engaged in the business of selling motor fuel
5 at retail shall be entitled to a credit against tax due under
6 this Act in an amount equal to the tax paid to the
7 distributor, supplier, or other reseller.
8 Every distributor, supplier, or other reseller registered
9 as provided in Section 2a or Section 2c of this Act shall
10 remit the prepaid tax on all motor fuel that is due from any
11 person engaged in the business of selling at retail motor
12 fuel with the returns filed under Section 2f or Section 3 of
13 this Act, but the vendors discount provided in Section 3
14 shall not apply to the amount of prepaid tax that is
15 remitted. Any distributor or supplier who fails to properly
16 collect and remit the tax shall be liable for the tax. For
17 purposes of this Section, the prepaid tax is due on invoiced
18 gallons sold during a month by the 20th day of the following
19 month.
20 (Source: P.A. 86-1475; 87-14.)
21 (35 ILCS 120/3) (from Ch. 120, par. 442)
22 Sec. 3. Except as provided in this Section, on or before
23 the twentieth day of each calendar month, every person
24 engaged in the business of selling tangible personal property
25 at retail in this State during the preceding calendar month
26 shall file a return with the Department, stating:
27 1. The name of the seller;
28 2. His residence address and the address of his
29 principal place of business and the address of the
30 principal place of business (if that is a different
31 address) from which he engages in the business of selling
32 tangible personal property at retail in this State;
33 3. Total amount of receipts received by him during
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1 the preceding calendar month or quarter, as the case may
2 be, from sales of tangible personal property, and from
3 services furnished, by him during such preceding calendar
4 month or quarter;
5 4. Total amount received by him during the
6 preceding calendar month or quarter on charge and time
7 sales of tangible personal property, and from services
8 furnished, by him prior to the month or quarter for which
9 the return is filed;
10 5. Deductions allowed by law;
11 6. Gross receipts which were received by him during
12 the preceding calendar month or quarter and upon the
13 basis of which the tax is imposed;
14 7. The amount of credit provided in Section 2d of
15 this Act;
16 8. The amount of tax due;
17 9. The signature of the taxpayer; and
18 10. 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 Each return shall be accompanied by the statement of
25 prepaid tax issued pursuant to Section 2e for which credit is
26 claimed.
27 A retailer may accept a Manufacturer's Purchase Credit
28 certification from a purchaser in satisfaction of Use Tax as
29 provided in Section 3-85 of the Use Tax Act if the purchaser
30 provides the appropriate documentation as required by Section
31 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
32 certification, accepted by a retailer as provided in Section
33 3-85 of the Use Tax Act, may be used by that retailer to
34 satisfy Retailers' Occupation Tax liability in the amount
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1 claimed in the certification, not to exceed 6.25% of the
2 receipts subject to tax from a qualifying purchase.
3 The Department may require returns to be filed on a
4 quarterly basis. If so required, a return for each calendar
5 quarter shall be filed on or before the twentieth day of the
6 calendar month following the end of such calendar quarter.
7 The taxpayer shall also file a return with the Department for
8 each of the first two months of each calendar quarter, on or
9 before the twentieth day of the following calendar month,
10 stating:
11 1. The name of the seller;
12 2. The address of the principal place of business
13 from which he engages in the business of selling tangible
14 personal property at retail in this State;
15 3. The total amount of taxable receipts received by
16 him during the preceding calendar month from sales of
17 tangible personal property by him during such preceding
18 calendar month, including receipts from charge and time
19 sales, but less all deductions allowed by law;
20 4. The amount of credit provided in Section 2d of
21 this Act;
22 5. The amount of tax due; and
23 6. Such other reasonable information as the
24 Department may require.
25 If a total amount of less than $1 is payable, refundable
26 or creditable, such amount shall be disregarded if it is less
27 than 50 cents and shall be increased to $1 if it is 50 cents
28 or more.
29 Beginning October 1, 1993, a taxpayer who has an average
30 monthly tax liability of $150,000 or more shall make all
31 payments required by rules of the Department by electronic
32 funds transfer. Beginning October 1, 1994, a taxpayer who
33 has an average monthly tax liability of $100,000 or more
34 shall make all payments required by rules of the Department
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1 by electronic funds transfer. Beginning October 1, 1995, a
2 taxpayer who has an average monthly tax liability of $50,000
3 or more shall make all payments required by rules of the
4 Department by electronic funds transfer. Beginning October
5 1, 2000, a taxpayer who has an annual tax liability of
6 $200,000 or more shall make all payments required by rules of
7 the Department by electronic funds transfer. The term
8 "annual tax liability" shall be the sum of the taxpayer's
9 liabilities under this Act, and under all other State and
10 local occupation and use tax laws administered by the
11 Department, for the immediately preceding calendar year. The
12 term "average monthly tax liability" shall be the sum of the
13 taxpayer's liabilities under this Act, and under all other
14 State and local occupation and use tax laws administered by
15 the Department, for the immediately preceding calendar year
16 divided by 12.
17 Before August 1 of each year beginning in 1993, the
18 Department shall notify all taxpayers required to make
19 payments by electronic funds transfer. All taxpayers
20 required to make payments by electronic funds transfer shall
21 make those payments for a minimum of one year beginning on
22 October 1.
23 Any taxpayer not required to make payments by electronic
24 funds transfer may make payments by electronic funds transfer
25 with the permission of the Department.
26 All taxpayers required to make payment by electronic
27 funds transfer and any taxpayers authorized to voluntarily
28 make payments by electronic funds transfer shall make those
29 payments in the manner authorized by the Department.
30 The Department shall adopt such rules as are necessary to
31 effectuate a program of electronic funds transfer and the
32 requirements of this Section.
33 Any amount which is required to be shown or reported on
34 any return or other document under this Act shall, if such
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1 amount is not a whole-dollar amount, be increased to the
2 nearest whole-dollar amount in any case where the fractional
3 part of a dollar is 50 cents or more, and decreased to the
4 nearest whole-dollar amount where the fractional part of a
5 dollar is less than 50 cents.
6 If the retailer is otherwise required to file a monthly
7 return and if the retailer's average monthly tax liability to
8 the Department does not exceed $200, the Department may
9 authorize his returns to be filed on a quarter annual basis,
10 with the return for January, February and March of a given
11 year being due by April 20 of such year; with the return for
12 April, May and June of a given year being due by July 20 of
13 such year; with the return for July, August and September of
14 a given year being due by October 20 of such year, and with
15 the return for October, November and December of a given year
16 being due by January 20 of the following year.
17 If the retailer is otherwise required to file a monthly
18 or quarterly return and if the retailer's average monthly tax
19 liability with the Department does not exceed $50, the
20 Department may authorize his returns to be filed on an annual
21 basis, with the return for a given year being due by January
22 20 of the following year.
23 Such quarter annual and annual returns, as to form and
24 substance, shall be subject to the same requirements as
25 monthly returns.
26 Notwithstanding any other provision in this Act
27 concerning the time within which a retailer may file his
28 return, in the case of any retailer who ceases to engage in a
29 kind of business which makes him responsible for filing
30 returns under this Act, such retailer shall file a final
31 return under this Act with the Department not more than one
32 month after discontinuing such business.
33 Where the same person has more than one business
34 registered with the Department under separate registrations
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1 under this Act, such person may not file each return that is
2 due as a single return covering all such registered
3 businesses, but shall file separate returns for each such
4 registered business.
5 In addition, with respect to motor vehicles, watercraft,
6 aircraft, and trailers that are required to be registered
7 with an agency of this State, every retailer selling this
8 kind of tangible personal property shall file, with the
9 Department, upon a form to be prescribed and supplied by the
10 Department, a separate return for each such item of tangible
11 personal property which the retailer sells, except that
12 where, in the same transaction, a retailer of aircraft,
13 watercraft, motor vehicles or trailers transfers more than
14 one aircraft, watercraft, motor vehicle or trailer to another
15 aircraft, watercraft, motor vehicle retailer or trailer
16 retailer for the purpose of resale, that seller for resale
17 may report the transfer of all aircraft, watercraft, motor
18 vehicles or trailers involved in that transaction to the
19 Department on the same uniform invoice-transaction reporting
20 return form. For purposes of this Section, "watercraft"
21 means a Class 2, Class 3, or Class 4 watercraft as defined in
22 Section 3-2 of the Boat Registration and Safety Act, a
23 personal watercraft, or any boat equipped with an inboard
24 motor.
25 Any retailer who sells only motor vehicles, watercraft,
26 aircraft, or trailers that are required to be registered with
27 an agency of this State, so that all retailers' occupation
28 tax liability is required to be reported, and is reported, on
29 such transaction reporting returns and who is not otherwise
30 required to file monthly or quarterly returns, need not file
31 monthly or quarterly returns. However, those retailers shall
32 be required to file returns on an annual basis.
33 The transaction reporting return, in the case of motor
34 vehicles or trailers that are required to be registered with
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1 an agency of this State, shall be the same document as the
2 Uniform Invoice referred to in Section 5-402 of The Illinois
3 Vehicle Code and must show the name and address of the
4 seller; the name and address of the purchaser; the amount of
5 the selling price including the amount allowed by the
6 retailer for traded-in property, if any; the amount allowed
7 by the retailer for the traded-in tangible personal property,
8 if any, to the extent to which Section 1 of this Act allows
9 an exemption for the value of traded-in property; the balance
10 payable after deducting such trade-in allowance from the
11 total selling price; the amount of tax due from the retailer
12 with respect to such transaction; the amount of tax collected
13 from the purchaser by the retailer on such transaction (or
14 satisfactory evidence that such tax is not due in that
15 particular instance, if that is claimed to be the fact); the
16 place and date of the sale; a sufficient identification of
17 the property sold; such other information as is required in
18 Section 5-402 of The Illinois Vehicle Code, and such other
19 information as the Department may reasonably require.
20 The transaction reporting return in the case of
21 watercraft or aircraft must show the name and address of the
22 seller; the name and address of the purchaser; the amount of
23 the selling price including the amount allowed by the
24 retailer for traded-in property, if any; the amount allowed
25 by the retailer for the traded-in tangible personal property,
26 if any, to the extent to which Section 1 of this Act allows
27 an exemption for the value of traded-in property; the balance
28 payable after deducting such trade-in allowance from the
29 total selling price; the amount of tax due from the retailer
30 with respect to such transaction; the amount of tax collected
31 from the purchaser by the retailer on such transaction (or
32 satisfactory evidence that such tax is not due in that
33 particular instance, if that is claimed to be the fact); the
34 place and date of the sale, a sufficient identification of
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1 the property sold, and such other information as the
2 Department may reasonably require.
3 Such transaction reporting return shall be filed not
4 later than 20 days after the day of delivery of the item that
5 is being sold, but may be filed by the retailer at any time
6 sooner than that if he chooses to do so. The transaction
7 reporting return and tax remittance or proof of exemption
8 from the Illinois use tax may be transmitted to the
9 Department by way of the State agency with which, or State
10 officer with whom the tangible personal property must be
11 titled or registered (if titling or registration is required)
12 if the Department and such agency or State officer determine
13 that this procedure will expedite the processing of
14 applications for title or registration.
15 With each such transaction reporting return, the retailer
16 shall remit the proper amount of tax due (or shall submit
17 satisfactory evidence that the sale is not taxable if that is
18 the case), to the Department or its agents, whereupon the
19 Department shall issue, in the purchaser's name, a use tax
20 receipt (or a certificate of exemption if the Department is
21 satisfied that the particular sale is tax exempt) which such
22 purchaser may submit to the agency with which, or State
23 officer with whom, he must title or register the tangible
24 personal property that is involved (if titling or
25 registration is required) in support of such purchaser's
26 application for an Illinois certificate or other evidence of
27 title or registration to such tangible personal property.
28 No retailer's failure or refusal to remit tax under this
29 Act precludes a user, who has paid the proper tax to the
30 retailer, from obtaining his certificate of title or other
31 evidence of title or registration (if titling or registration
32 is required) upon satisfying the Department that such user
33 has paid the proper tax (if tax is due) to the retailer. The
34 Department shall adopt appropriate rules to carry out the
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1 mandate of this paragraph.
2 If the user who would otherwise pay tax to the retailer
3 wants the transaction reporting return filed and the payment
4 of the tax or proof of exemption made to the Department
5 before the retailer is willing to take these actions and such
6 user has not paid the tax to the retailer, such user may
7 certify to the fact of such delay by the retailer and may
8 (upon the Department being satisfied of the truth of such
9 certification) transmit the information required by the
10 transaction reporting return and the remittance for tax or
11 proof of exemption directly to the Department and obtain his
12 tax receipt or exemption determination, in which event the
13 transaction reporting return and tax remittance (if a tax
14 payment was required) shall be credited by the Department to
15 the proper retailer's account with the Department, but
16 without the 2.1% or 1.75% discount provided for in this
17 Section being allowed. When the user pays the tax directly
18 to the Department, he shall pay the tax in the same amount
19 and in the same form in which it would be remitted if the tax
20 had been remitted to the Department by the retailer.
21 Refunds made by the seller during the preceding return
22 period to purchasers, on account of tangible personal
23 property returned to the seller, shall be allowed as a
24 deduction under subdivision 5 of his monthly or quarterly
25 return, as the case may be, in case the seller had
26 theretofore included the receipts from the sale of such
27 tangible personal property in a return filed by him and had
28 paid the tax imposed by this Act with respect to such
29 receipts.
30 Where the seller is a corporation, the return filed on
31 behalf of such corporation shall be signed by the president,
32 vice-president, secretary or treasurer or by the properly
33 accredited agent of such corporation.
34 Where the seller is a limited liability company, the
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1 return filed on behalf of the limited liability company shall
2 be signed by a manager, member, or properly accredited agent
3 of the limited liability company.
4 Except as provided in this Section, the retailer filing
5 the return under this Section shall, at the time of filing
6 such return, pay to the Department the amount of tax imposed
7 by this Act less a discount of 2.1% prior to January 1, 1990
8 and 1.75% on and after January 1, 1990, or $5 per calendar
9 year, whichever is greater, which is allowed to reimburse the
10 retailer for the expenses incurred in keeping records,
11 preparing and filing returns, remitting the tax and supplying
12 data to the Department on request. Any prepayment made
13 pursuant to Section 2d of this Act shall be included in the
14 amount on which such 2.1% or 1.75% discount is computed. In
15 the case of retailers who report and pay the tax on a
16 transaction by transaction basis, as provided in this
17 Section, such discount shall be taken with each such tax
18 remittance instead of when such retailer files his periodic
19 return.
20 Before October 1, 2000, if the taxpayer's average monthly
21 tax liability to the Department under this Act, the Use Tax
22 Act, the Service Occupation Tax Act, and the Service Use Tax
23 Act, excluding any liability for prepaid sales tax to be
24 remitted in accordance with Section 2d of this Act, was
25 $10,000 or more during the preceding 4 complete calendar
26 quarters, he shall file a return with the Department each
27 month by the 20th day of the month next following the month
28 during which such tax liability is incurred and shall make
29 payments to the Department on or before the 7th, 15th, 22nd
30 and last day of the month during which such liability is
31 incurred. On and after October 1, 2000, if the taxpayer's
32 average monthly tax liability to the Department under this
33 Act, the Use Tax Act, the Service Occupation Tax Act, and the
34 Service Use Tax Act, excluding any liability for prepaid
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1 sales tax to be remitted in accordance with Section 2d of
2 this Act, was $20,000 or more during the preceding 4 complete
3 calendar quarters, he shall file a return with the Department
4 each month by the 20th day of the month next following the
5 month during which such tax liability is incurred and shall
6 make payment to the Department on or before the 7th, 15th,
7 22nd and last day of the month during which such liability is
8 incurred. If the month during which such tax liability is
9 incurred began prior to January 1, 1985, each payment shall
10 be in an amount equal to 1/4 of the taxpayer's actual
11 liability for the month or an amount set by the Department
12 not to exceed 1/4 of the average monthly liability of the
13 taxpayer to the Department for the preceding 4 complete
14 calendar quarters (excluding the month of highest liability
15 and the month of lowest liability in such 4 quarter period).
16 If the month during which such tax liability is incurred
17 begins on or after January 1, 1985 and prior to January 1,
18 1987, each payment shall be in an amount equal to 22.5% of
19 the taxpayer's actual liability for the month or 27.5% of the
20 taxpayer's liability for the same calendar month of the
21 preceding year. If the month during which such tax liability
22 is incurred begins on or after January 1, 1987 and prior to
23 January 1, 1988, each payment shall be in an amount equal to
24 22.5% of the taxpayer's actual liability for the month or
25 26.25% of the taxpayer's liability for the same calendar
26 month of the preceding year. If the month during which such
27 tax liability is incurred begins on or after January 1, 1988,
28 and prior to January 1, 1989, or begins on or after January
29 1, 1996, each payment shall be in an amount equal to 22.5% of
30 the taxpayer's actual liability for the month or 25% of the
31 taxpayer's liability for the same calendar month of the
32 preceding year. If the month during which such tax liability
33 is incurred begins on or after January 1, 1989, and prior to
34 January 1, 1996, each payment shall be in an amount equal to
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1 22.5% of the taxpayer's actual liability for the month or 25%
2 of the taxpayer's liability for the same calendar month of
3 the preceding year or 100% of the taxpayer's actual liability
4 for the quarter monthly reporting period. The amount of such
5 quarter monthly payments shall be credited against the final
6 tax liability of the taxpayer's return for that month.
7 Before October 1, 2000, once applicable, the requirement of
8 the making of quarter monthly payments to the Department by
9 taxpayers having an average monthly tax liability of $10,000
10 or more as determined in the manner provided above shall
11 continue until such taxpayer's average monthly liability to
12 the Department during the preceding 4 complete calendar
13 quarters (excluding the month of highest liability and the
14 month of lowest liability) is less than $9,000, or until such
15 taxpayer's average monthly liability to the Department as
16 computed for each calendar quarter of the 4 preceding
17 complete calendar quarter period is less than $10,000.
18 However, if a taxpayer can show the Department that a
19 substantial change in the taxpayer's business has occurred
20 which causes the taxpayer to anticipate that his average
21 monthly tax liability for the reasonably foreseeable future
22 will fall below the $10,000 threshold stated above, then such
23 taxpayer may petition the Department for a change in such
24 taxpayer's reporting status. On and after October 1, 2000,
25 once applicable, the requirement of the making of quarter
26 monthly payments to the Department by taxpayers having an
27 average monthly tax liability of $20,000 or more as
28 determined in the manner provided above shall continue until
29 such taxpayer's average monthly liability to the Department
30 during the preceding 4 complete calendar quarters (excluding
31 the month of highest liability and the month of lowest
32 liability) is less than $19,000 or until such taxpayer's
33 average monthly liability to the Department as computed for
34 each calendar quarter of the 4 preceding complete calendar
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1 quarter period is less than $20,000. However, if a taxpayer
2 can show the Department that a substantial change in the
3 taxpayer's business has occurred which causes the taxpayer to
4 anticipate that his average monthly tax liability for the
5 reasonably foreseeable future will fall below the $20,000
6 threshold stated above, then such taxpayer may petition the
7 Department for a change in such taxpayer's reporting status.
8 The Department shall change such taxpayer's reporting status
9 unless it finds that such change is seasonal in nature and
10 not likely to be long term. If any such quarter monthly
11 payment is not paid at the time or in the amount required by
12 this Section, then the taxpayer shall be liable for penalties
13 and interest on the difference between the minimum amount due
14 as a payment and the amount of such quarter monthly payment
15 actually and timely paid, except insofar as the taxpayer has
16 previously made payments for that month to the Department in
17 excess of the minimum payments previously due as provided in
18 this Section. The Department shall make reasonable rules and
19 regulations to govern the quarter monthly payment amount and
20 quarter monthly payment dates for taxpayers who file on other
21 than a calendar monthly basis.
22 Without regard to whether a taxpayer is required to make
23 quarter monthly payments as specified above, any taxpayer who
24 is required by Section 2d of this Act to collect and remit
25 prepaid taxes and has collected prepaid taxes which average
26 in excess of $25,000 per month during the preceding 2
27 complete calendar quarters, shall file a return with the
28 Department as required by Section 2f and shall make payments
29 to the Department on or before the 7th, 15th, 22nd and last
30 day of the month during which such liability is incurred. If
31 the month during which such tax liability is incurred began
32 prior to the effective date of this amendatory Act of 1985,
33 each payment shall be in an amount not less than 22.5% of the
34 taxpayer's actual liability under Section 2d. If the month
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1 during which such tax liability is incurred begins on or
2 after January 1, 1986, each payment shall be in an amount
3 equal to 22.5% of the taxpayer's actual liability for the
4 month or 27.5% of the taxpayer's liability for the same
5 calendar month of the preceding calendar year. If the month
6 during which such tax liability is incurred begins on or
7 after January 1, 1987, each payment shall be in an amount
8 equal to 22.5% of the taxpayer's actual liability for the
9 month or 26.25% of the taxpayer's liability for the same
10 calendar month of the preceding year. The amount of such
11 quarter monthly payments shall be credited against the final
12 tax liability of the taxpayer's return for that month filed
13 under this Section or Section 2f, as the case may be. Once
14 applicable, the requirement of the making of quarter monthly
15 payments to the Department pursuant to this paragraph shall
16 continue until such taxpayer's average monthly prepaid tax
17 collections during the preceding 2 complete calendar quarters
18 is $25,000 or less. If any such quarter monthly payment is
19 not paid at the time or in the amount required, the taxpayer
20 shall be liable for penalties and interest on such
21 difference, except insofar as the taxpayer has previously
22 made payments for that month in excess of the minimum
23 payments previously due.
24 If any payment provided for in this Section exceeds the
25 taxpayer's liabilities under this Act, the Use Tax Act, the
26 Service Occupation Tax Act and the Service Use Tax Act, as
27 shown on an original monthly return, the Department shall, if
28 requested by the taxpayer, issue to the taxpayer a credit
29 memorandum no later than 30 days after the date of payment.
30 The credit evidenced by such credit memorandum may be
31 assigned by the taxpayer to a similar taxpayer under this
32 Act, the Use Tax Act, the Service Occupation Tax Act or the
33 Service Use Tax Act, in accordance with reasonable rules and
34 regulations to be prescribed by the Department. If no such
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1 request is made, the taxpayer may credit such excess payment
2 against tax liability subsequently to be remitted to the
3 Department under this Act, the Use Tax Act, the Service
4 Occupation Tax Act or the Service Use Tax Act, in accordance
5 with reasonable rules and regulations prescribed by the
6 Department. If the Department subsequently determined that
7 all or any part of the credit taken was not actually due to
8 the taxpayer, the taxpayer's 2.1% and 1.75% vendor's discount
9 shall be reduced by 2.1% or 1.75% of the difference between
10 the credit taken and that actually due, and that taxpayer
11 shall be liable for penalties and interest on such
12 difference.
13 If a retailer of motor fuel is entitled to a credit under
14 Section 2d of this Act which exceeds the taxpayer's liability
15 to the Department under this Act for the month which the
16 taxpayer is filing a return, the Department shall issue the
17 taxpayer a credit memorandum for the excess.
18 Beginning January 1, 1990, each month the Department
19 shall pay into the Local Government Tax Fund, a special fund
20 in the State treasury which is hereby created, the net
21 revenue realized for the preceding month from the 1% tax on
22 sales of food for human consumption which is to be consumed
23 off the premises where it is sold (other than alcoholic
24 beverages, soft drinks and food which has been prepared for
25 immediate consumption) and prescription and nonprescription
26 medicines, drugs, medical appliances and insulin, urine
27 testing materials, syringes and needles used by diabetics.
28 Beginning January 1, 1990, each month the Department
29 shall pay into the County and Mass Transit District Fund, a
30 special fund in the State treasury which is hereby created,
31 4% of the net revenue realized for the preceding month from
32 the 6.25% general rate.
33 Beginning November 1, 2000, and so long as the rate
34 remains at 1.25%, each month the Department shall pay into
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1 the County and Mass Transit District Fund 20% of the net
2 revenue realized for the preceding month from the 1.25% rate
3 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.
9 Beginning November 1, 2000, and so long as the rate
10 remains at 1.25%, each month the Department shall pay into
11 the Local Government Tax Fund 80% of the net revenue realized
12 for the preceding month from the 1.25% rate on the selling
13 price of motor fuel and gasohol.
14 Of the remainder of the moneys received by the Department
15 pursuant to this Act, (a) 1.75% thereof shall be paid into
16 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
17 and on and after July 1, 1989, 3.8% thereof shall be paid
18 into the Build Illinois Fund; provided, however, that if in
19 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
20 as the case may be, of the moneys received by the Department
21 and required to be paid into the Build Illinois Fund pursuant
22 to this Act, Section 9 of the Use Tax Act, Section 9 of the
23 Service Use Tax Act, and Section 9 of the Service Occupation
24 Tax Act, such Acts being hereinafter called the "Tax Acts"
25 and such aggregate of 2.2% or 3.8%, as the case may be, of
26 moneys being hereinafter called the "Tax Act Amount", and (2)
27 the amount transferred to the Build Illinois Fund from the
28 State and Local Sales Tax Reform Fund shall be less than the
29 Annual Specified Amount (as hereinafter defined), an amount
30 equal to the difference shall be immediately paid into the
31 Build Illinois Fund from other moneys received by the
32 Department pursuant to the Tax Acts; the "Annual Specified
33 Amount" means the amounts specified below for fiscal years
34 1986 through 1993:
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1 Fiscal Year Annual Specified Amount
2 1986 $54,800,000
3 1987 $76,650,000
4 1988 $80,480,000
5 1989 $88,510,000
6 1990 $115,330,000
7 1991 $145,470,000
8 1992 $182,730,000
9 1993 $206,520,000;
10 and means the Certified Annual Debt Service Requirement (as
11 defined in Section 13 of the Build Illinois Bond Act) or the
12 Tax Act Amount, whichever is greater, for fiscal year 1994
13 and each fiscal year thereafter; and further provided, that
14 if on the last business day of any month the sum of (1) the
15 Tax Act Amount required to be deposited into the Build
16 Illinois Bond Account in the Build Illinois Fund during such
17 month and (2) the amount transferred to the Build Illinois
18 Fund from the State and Local Sales Tax Reform Fund shall
19 have been less than 1/12 of the Annual Specified Amount, an
20 amount equal to the difference shall be immediately paid into
21 the Build Illinois Fund from other moneys received by the
22 Department pursuant to the Tax Acts; and, further provided,
23 that in no event shall the payments required under the
24 preceding proviso result in aggregate payments into the Build
25 Illinois Fund pursuant to this clause (b) for any fiscal year
26 in excess of the greater of (i) the Tax Act Amount or (ii)
27 the Annual Specified Amount for such fiscal year. The
28 amounts payable into the Build Illinois Fund under clause (b)
29 of the first sentence in this paragraph shall be payable only
30 until such time as the aggregate amount on deposit under each
31 trust indenture securing Bonds issued and outstanding
32 pursuant to the Build Illinois Bond Act is sufficient, taking
33 into account any future investment income, to fully provide,
34 in accordance with such indenture, for the defeasance of or
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1 the payment of the principal of, premium, if any, and
2 interest on the Bonds secured by such indenture and on any
3 Bonds expected to be issued thereafter and all fees and costs
4 payable with respect thereto, all as certified by the
5 Director of the Bureau of the Budget. If on the last
6 business day of any month in which Bonds are outstanding
7 pursuant to the Build Illinois Bond Act, the aggregate of
8 moneys deposited in the Build Illinois Bond Account in the
9 Build Illinois Fund in such month shall be less than the
10 amount required to be transferred in such month from the
11 Build Illinois Bond Account to the Build Illinois Bond
12 Retirement and Interest Fund pursuant to Section 13 of the
13 Build Illinois Bond Act, an amount equal to such deficiency
14 shall be immediately paid from other moneys received by the
15 Department pursuant to the Tax Acts to the Build Illinois
16 Fund; provided, however, that any amounts paid to the Build
17 Illinois Fund in any fiscal year pursuant to this sentence
18 shall be deemed to constitute payments pursuant to clause (b)
19 of the first sentence of this paragraph and shall reduce the
20 amount otherwise payable for such fiscal year pursuant to
21 that clause (b). The moneys received by the Department
22 pursuant to this Act and required to be deposited into the
23 Build Illinois Fund are subject to the pledge, claim and
24 charge set forth in Section 12 of the Build Illinois Bond
25 Act.
26 Subject to payment of amounts into the Build Illinois
27 Fund as provided in the preceding paragraph or in any
28 amendment thereto hereafter enacted, the following specified
29 monthly installment of the amount requested in the
30 certificate of the Chairman of the Metropolitan Pier and
31 Exposition Authority provided under Section 8.25f of the
32 State Finance Act, but not in excess of sums designated as
33 "Total Deposit", shall be deposited in the aggregate from
34 collections under Section 9 of the Use Tax Act, Section 9 of
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1 the Service Use Tax Act, Section 9 of the Service Occupation
2 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
3 into the McCormick Place Expansion Project Fund in the
4 specified fiscal years.
5 Fiscal Year Total Deposit
6 1993 $0
7 1994 53,000,000
8 1995 58,000,000
9 1996 61,000,000
10 1997 64,000,000
11 1998 68,000,000
12 1999 71,000,000
13 2000 75,000,000
14 2001 80,000,000
15 2002 84,000,000
16 2003 89,000,000
17 2004 93,000,000
18 2005 97,000,000
19 2006 102,000,000
20 2007 108,000,000
21 2008 115,000,000
22 2009 120,000,000
23 2010 126,000,000
24 2011 132,000,000
25 2012 138,000,000
26 2013 and 145,000,000
27 each fiscal year
28 thereafter that bonds
29 are outstanding under
30 Section 13.2 of the
31 Metropolitan Pier and
32 Exposition Authority
33 Act, but not after fiscal year 2029.
34 Beginning July 20, 1993 and in each month of each fiscal
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1 year thereafter, one-eighth of the amount requested in the
2 certificate of the Chairman of the Metropolitan Pier and
3 Exposition Authority for that fiscal year, less the amount
4 deposited into the McCormick Place Expansion Project Fund by
5 the State Treasurer in the respective month under subsection
6 (g) of Section 13 of the Metropolitan Pier and Exposition
7 Authority Act, plus cumulative deficiencies in the deposits
8 required under this Section for previous months and years,
9 shall be deposited into the McCormick Place Expansion Project
10 Fund, until the full amount requested for the fiscal year,
11 but not in excess of the amount specified above as "Total
12 Deposit", has been deposited.
13 Subject to payment of amounts into the Build Illinois
14 Fund and the McCormick Place Expansion Project Fund pursuant
15 to the preceding paragraphs or in any amendment thereto
16 hereafter enacted, each month the Department shall pay into
17 the Local Government Distributive Fund 0.4% of the net
18 revenue realized for the preceding month from the 5% general
19 rate or 0.4% of 80% of the net revenue realized for the
20 preceding month from the 6.25% general rate, as the case may
21 be, on the selling price of tangible personal property which
22 amount shall, subject to appropriation, be distributed as
23 provided in Section 2 of the State Revenue Sharing Act. No
24 payments or distributions pursuant to this paragraph shall be
25 made if the tax imposed by this Act on photoprocessing
26 products is declared unconstitutional, or if the proceeds
27 from such tax are unavailable for distribution because of
28 litigation.
29 Subject to payment of amounts into the Build Illinois
30 Fund, the McCormick Place Expansion Project 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%
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1 general rate on the selling price of tangible personal
2 property.
3 Of the remainder of the moneys received by the Department
4 pursuant to this Act, 75% thereof shall be paid into the
5 State Treasury and 25% shall be reserved in a special account
6 and used only for the transfer to the Common School Fund as
7 part of the monthly transfer from the General Revenue Fund in
8 accordance with Section 8a of the State Finance Act.
9 The Department may, upon separate written notice to a
10 taxpayer, require the taxpayer to prepare and file with the
11 Department on a form prescribed by the Department within not
12 less than 60 days after receipt of the notice an annual
13 information return for the tax year specified in the notice.
14 Such annual return to the Department shall include a
15 statement of gross receipts as shown by the retailer's last
16 Federal income tax return. If the total receipts of the
17 business as reported in the Federal income tax return do not
18 agree with the gross receipts reported to the Department of
19 Revenue for the same period, the retailer shall attach to his
20 annual return a schedule showing a reconciliation of the 2
21 amounts and the reasons for the difference. The retailer's
22 annual return to the Department shall also disclose the cost
23 of goods sold by the retailer during the year covered by such
24 return, opening and closing inventories of such goods for
25 such year, costs of goods used from stock or taken from stock
26 and given away by the retailer during such year, payroll
27 information of the retailer's business during such year and
28 any additional reasonable information which the Department
29 deems would be helpful in determining the accuracy of the
30 monthly, quarterly or annual returns filed by such retailer
31 as provided for in this Section.
32 If the annual information return required by this Section
33 is not filed when and as required, the taxpayer shall be
34 liable as follows:
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1 (i) Until January 1, 1994, the taxpayer shall be
2 liable for a penalty equal to 1/6 of 1% of the tax due
3 from such taxpayer under this Act during the period to be
4 covered by the annual return for each month or fraction
5 of a month until such return is filed as required, the
6 penalty to be assessed and collected in the same manner
7 as any other penalty provided for in this Act.
8 (ii) On and after January 1, 1994, the taxpayer
9 shall be liable for a penalty as described in Section 3-4
10 of the Uniform Penalty and Interest Act.
11 The chief executive officer, proprietor, owner or highest
12 ranking manager shall sign the annual return to certify the
13 accuracy of the information contained therein. Any person
14 who willfully signs the annual return containing false or
15 inaccurate information shall be guilty of perjury and
16 punished accordingly. The annual return form prescribed by
17 the Department shall include a warning that the person
18 signing the return may be liable for perjury.
19 The provisions of this Section concerning the filing of
20 an annual information return do not apply to a retailer who
21 is not required to file an income tax return with the United
22 States Government.
23 As soon as possible after the first day of each month,
24 upon certification of the Department of Revenue, the
25 Comptroller shall order transferred and the Treasurer shall
26 transfer from the General Revenue Fund to the Motor Fuel Tax
27 Fund an amount equal to 1.7% of 80% of the net revenue
28 realized under this Act for the second preceding month.
29 Beginning April 1, 2000, this transfer is no longer required
30 and shall not be made.
31 Net revenue realized for a month shall be the revenue
32 collected by the State pursuant to this Act, less the amount
33 paid out during that month as refunds to taxpayers for
34 overpayment of liability.
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1 For greater simplicity of administration, manufacturers,
2 importers and wholesalers whose products are sold at retail
3 in Illinois by numerous retailers, and who wish to do so, may
4 assume the responsibility for accounting and paying to the
5 Department all tax accruing under this Act with respect to
6 such sales, if the retailers who are affected do not make
7 written objection to the Department to this arrangement.
8 Any person who promotes, organizes, provides retail
9 selling space for concessionaires or other types of sellers
10 at the Illinois State Fair, DuQuoin State Fair, county fairs,
11 local fairs, art shows, flea markets and similar exhibitions
12 or events, including any transient merchant as defined by
13 Section 2 of the Transient Merchant Act of 1987, is required
14 to file a report with the Department providing the name of
15 the merchant's business, the name of the person or persons
16 engaged in merchant's business, the permanent address and
17 Illinois Retailers Occupation Tax Registration Number of the
18 merchant, the dates and location of the event and other
19 reasonable information that the Department may require. The
20 report must be filed not later than the 20th day of the month
21 next following the month during which the event with retail
22 sales was held. Any person who fails to file a report
23 required by this Section commits a business offense and is
24 subject to a fine not to exceed $250.
25 Any person engaged in the business of selling tangible
26 personal property at retail as a concessionaire or other type
27 of seller at the Illinois State Fair, county fairs, art
28 shows, flea markets and similar exhibitions or events, or any
29 transient merchants, as defined by Section 2 of the Transient
30 Merchant Act of 1987, may be required to make a daily report
31 of the amount of such sales to the Department and to make a
32 daily payment of the full amount of tax due. The Department
33 shall impose this requirement when it finds that there is a
34 significant risk of loss of revenue to the State at such an
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1 exhibition or event. Such a finding shall be based on
2 evidence that a substantial number of concessionaires or
3 other sellers who are not residents of Illinois will be
4 engaging in the business of selling tangible personal
5 property at retail at the exhibition or event, or other
6 evidence of a significant risk of loss of revenue to the
7 State. The Department shall notify concessionaires and other
8 sellers affected by the imposition of this requirement. In
9 the absence of notification by the Department, the
10 concessionaires and other sellers shall file their returns as
11 otherwise required in this Section.
12 (Source: P.A. 90-491, eff. 1-1-99; 90-612, eff. 7-8-98;
13 91-37, eff. 7-1-99; 91-51, eff. 6-30-99; 91-101, eff.
14 7-12-99; 91-541, eff. 8-13-99; revised 9-29-99.)
15 Section 22. The Motor Fuel Tax Law is amended by
16 changing Section 13a as follows:
17 (35 ILCS 505/13a) (from Ch. 120, par. 429a)
18 Sec. 13a. (1) A tax is hereby imposed upon the use of
19 motor fuel upon highways of this State by commercial motor
20 vehicles. The tax shall be comprised of 2 parts. Part (a)
21 shall be at the rate established by Section 2 of this Act, as
22 heretofore or hereafter amended. Part (b) shall be at the
23 rate established by subsection (2) of this Section as now or
24 hereafter amended.
25 (2) A rate shall be established by the Department as of
26 January 1 of each year using the average "selling price", as
27 defined in the Retailers' Occupation Tax Act, per gallon of
28 motor fuel sold in this State during the previous 12 months
29 and multiplying it by 1.25% 6 1/4% to determine the cents per
30 gallon rate. If, as a result of the provisions of this
31 amendatory Act of the 91st General Assembly, the rate of tax
32 imposed on the sale of motor fuel and gasohol by the
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1 Retailers' Occupation Tax Act returns to 6.25%, then a rate
2 shall be established by the Department as of January 1 of
3 each year using the average "selling price", as defined in
4 the Retailers' Occupation Tax Act, per gallon of motor fuel
5 sold in this State during the previous 12 months and
6 multiplying it by 6.25% to determine the cents per gallon
7 rate.
8 (Source: P.A. 88-480.)
9 Section 25. The Counties Code is amended by changing
10 Sections 5-1006, 5-1006.5, 5-1007, and 5-1035.1 as follows:
11 (55 ILCS 5/5-1006) (from Ch. 34, par. 5-1006)
12 Sec. 5-1006. Home Rule County Retailers' Occupation Tax
13 Law. Any county that is a home rule unit may impose a tax
14 upon all persons engaged in the business of selling tangible
15 personal property, other than an item of tangible personal
16 property titled or registered with an agency of this State's
17 government, at retail in the county on the gross receipts
18 from such sales made in the course of their business. If
19 imposed, this tax shall only be imposed in 1/4% increments.
20 On and after September 1, 1991, this additional tax may not
21 be imposed on the sales of food for human consumption which
22 is to be consumed off the premises where it is sold (other
23 than alcoholic beverages, soft drinks and food which has been
24 prepared for immediate consumption) and prescription and
25 nonprescription medicines, drugs, medical appliances and
26 insulin, urine testing materials, syringes and needles used
27 by diabetics. The tax imposed by a home rule county pursuant
28 to this Section and all civil penalties that may be assessed
29 as an incident thereof shall be collected and enforced by the
30 State Department of Revenue. The certificate of registration
31 that is issued by the Department to a retailer under the
32 Retailers' Occupation Tax Act shall permit the retailer to
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1 engage in a business that is taxable under any ordinance or
2 resolution enacted pursuant to this Section without
3 registering separately with the Department under such
4 ordinance or resolution or under this Section. The
5 Department shall have full power to administer and enforce
6 this Section; to collect all taxes and penalties due
7 hereunder; to dispose of taxes and penalties so collected in
8 the manner hereinafter provided; and to determine all rights
9 to credit memoranda arising on account of the erroneous
10 payment of tax or penalty hereunder. In the administration
11 of, and compliance with, this Section, the Department and
12 persons who are subject to this Section shall have the same
13 rights, remedies, privileges, immunities, powers and duties,
14 and be subject to the same conditions, restrictions,
15 limitations, penalties and definitions of terms, and employ
16 the same modes of procedure, as are prescribed in Sections 1,
17 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in
18 respect to all provisions therein other than the State rate
19 of tax), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k,
20 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13 of the
21 Retailers' Occupation Tax Act and Section 3-7 of the Uniform
22 Penalty and Interest Act, as fully as if those provisions
23 were set forth herein.
24 No tax may be imposed by a home rule county pursuant to
25 this Section unless the county also imposes a tax at the same
26 rate pursuant to Section 5-1007.
27 A home rule county that has not imposed a tax under this
28 Section on the sale of motor fuel or gasohol before the
29 effective date of this amendatory Act of the 91st General
30 Assembly shall not impose such a tax on or after that date. A
31 home rule county that has imposed a tax under this Section on
32 the sale of motor fuel or gasohol before the effective date
33 of this amendatory Act of the 91st General Assembly shall not
34 increase the rate of the tax on or after that date. If, as a
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1 result of the provisions of this amendatory Act of the 91st
2 General Assembly, the rate of tax imposed on the sale of
3 motor fuel and gasohol by the Retailers' Occupation Tax Act
4 returns to 6.25%, then the prohibition against imposing a tax
5 on the sale of motor fuel and gasohol and the prohibition
6 against an increase in the rate of any tax already imposed on
7 the sale of motor fuel and gasohol are no longer in effect.
8 This amendatory Act of the 91st General Assembly is a denial
9 and limitation of home rule powers to tax under subsection
10 (g) of Section 6 of Article VII of the Illinois Constitution.
11 Persons subject to any tax imposed pursuant to the
12 authority granted in this Section may reimburse themselves
13 for their seller's tax liability hereunder by separately
14 stating such tax as an additional charge, which charge may be
15 stated in combination, in a single amount, with State tax
16 which sellers are required to collect under the Use Tax Act,
17 pursuant to such bracket schedules as the Department may
18 prescribe.
19 Whenever the Department determines that a refund should
20 be made under this Section to a claimant instead of issuing a
21 credit memorandum, the Department shall notify the State
22 Comptroller, who shall cause the order to be drawn for the
23 amount specified and to the person named in the notification
24 from the Department. The refund shall be paid by the State
25 Treasurer out of the home rule county retailers' occupation
26 tax fund.
27 The Department shall forthwith pay over to the State
28 Treasurer, ex officio, as trustee, all taxes and penalties
29 collected hereunder. On or before the 25th day of each
30 calendar month, the Department shall prepare and certify to
31 the Comptroller the disbursement of stated sums of money to
32 named counties, the counties to be those from which retailers
33 have paid taxes or penalties hereunder to the Department
34 during the second preceding calendar month. The amount to be
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1 paid to each county shall be the amount (not including credit
2 memoranda) collected hereunder during the second preceding
3 calendar month by the Department plus an amount the
4 Department determines is necessary to offset any amounts that
5 were erroneously paid to a different taxing body, and not
6 including an amount equal to the amount of refunds made
7 during the second preceding calendar month by the Department
8 on behalf of such county, and not including any amount which
9 the Department determines is necessary to offset any amounts
10 which were payable to a different taxing body but were
11 erroneously paid to the county. Within 10 days after receipt,
12 by the Comptroller, of the disbursement certification to the
13 counties provided for in this Section to be given to the
14 Comptroller by the Department, the Comptroller shall cause
15 the orders to be drawn for the respective amounts in
16 accordance with the directions contained in the
17 certification.
18 In addition to the disbursement required by the preceding
19 paragraph, an allocation shall be made in March of each year
20 to each county that received more than $500,000 in
21 disbursements under the preceding paragraph in the preceding
22 calendar year. The allocation shall be in an amount equal to
23 the average monthly distribution made to each such county
24 under the preceding paragraph during the preceding calendar
25 year (excluding the 2 months of highest receipts). The
26 distribution made in March of each year subsequent to the
27 year in which an allocation was made pursuant to this
28 paragraph and the preceding paragraph shall be reduced by the
29 amount allocated and disbursed under this paragraph in the
30 preceding calendar year. The Department shall prepare and
31 certify to the Comptroller for disbursement the allocations
32 made in accordance with this paragraph.
33 For the purpose of determining the local governmental
34 unit whose tax is applicable, a retail sale by a producer of
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1 coal or other mineral mined in Illinois is a sale at retail
2 at the place where the coal or other mineral mined in
3 Illinois is extracted from the earth. This paragraph does
4 not apply to coal or other mineral when it is delivered or
5 shipped by the seller to the purchaser at a point outside
6 Illinois so that the sale is exempt under the United States
7 Constitution as a sale in interstate or foreign commerce.
8 Nothing in this Section shall be construed to authorize a
9 county to impose a tax upon the privilege of engaging in any
10 business which under the Constitution of the United States
11 may not be made the subject of taxation by this State.
12 An ordinance or resolution imposing or discontinuing a
13 tax hereunder or effecting a change in the rate thereof shall
14 be adopted and a certified copy thereof filed with the
15 Department on or before the first day of June, whereupon the
16 Department shall proceed to administer and enforce this
17 Section as of the first day of September next following such
18 adoption and filing. Beginning January 1, 1992, an ordinance
19 or resolution imposing or discontinuing the tax hereunder or
20 effecting a change in the rate thereof shall be adopted and a
21 certified copy thereof filed with the Department on or before
22 the first day of July, whereupon the Department shall proceed
23 to administer and enforce this Section as of the first day of
24 October next following such adoption and filing. Beginning
25 January 1, 1993, an ordinance or resolution imposing or
26 discontinuing the tax hereunder or effecting a change in the
27 rate thereof shall be adopted and a certified copy thereof
28 filed with the Department on or before the first day of
29 October, whereupon the Department shall proceed to administer
30 and enforce this Section as of the first day of January next
31 following such adoption and filing. Beginning April 1, 1998,
32 an ordinance or resolution imposing or discontinuing the tax
33 hereunder or effecting a change in the rate thereof shall
34 either (i) be adopted and a certified copy thereof filed with
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1 the Department on or before the first day of April, whereupon
2 the Department shall proceed to administer and enforce this
3 Section as of the first day of July next following the
4 adoption and filing; or (ii) be adopted and a certified copy
5 thereof filed with the Department on or before the first day
6 of October, whereupon the Department shall proceed to
7 administer and enforce this Section as of the first day of
8 January next following the adoption and filing.
9 When certifying the amount of a monthly disbursement to a
10 county under this Section, the Department shall increase or
11 decrease such amount by an amount necessary to offset any
12 misallocation of previous disbursements. The offset amount
13 shall be the amount erroneously disbursed within the previous
14 6 months from the time a misallocation is discovered.
15 This Section shall be known and may be cited as the Home
16 Rule County Retailers' Occupation Tax Law.
17 (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
18 (55 ILCS 5/5-1006.5)
19 Sec. 5-1006.5. Special County Retailers' Occupation Tax
20 For Public Safety.
21 (a) The county board of any county may impose a tax upon
22 all persons engaged in the business of selling tangible
23 personal property, other than personal property titled or
24 registered with an agency of this State's government, at
25 retail in the county on the gross receipts from the sales
26 made in the course of business to provide revenue to be used
27 exclusively for public safety purposes in that county, if a
28 proposition for the tax has been submitted to the electors of
29 that county and approved by a majority of those voting on the
30 question. If imposed, this tax shall be imposed only in
31 one-quarter percent increments. By resolution, the county
32 board may order the proposition to be submitted at any
33 election. The county clerk shall certify the question to the
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1 proper election authority, who shall submit the proposition
2 at an election in accordance with the general election law.
3 The proposition shall be in substantially the following
4 form:
5 "Shall (name of county) be authorized to impose a
6 public safety tax at the rate of .... upon all persons
7 engaged in the business of selling tangible personal
8 property at retail in the county on gross receipts from
9 the sales made in the course of their business to be used
10 for crime prevention, detention, and other public safety
11 purposes?"
12 Votes shall be recorded as Yes or No. If a majority of the
13 electors voting on the proposition vote in favor of it, the
14 county may impose the tax.
15 This additional tax may not be imposed on the sales of
16 food for human consumption that is to be consumed off the
17 premises where it is sold (other than alcoholic beverages,
18 soft drinks, and food which has been prepared for immediate
19 consumption) and prescription and non-prescription medicines,
20 drugs, medical appliances and insulin, urine testing
21 materials, syringes, and needles used by diabetics. The tax
22 imposed by a county under this Section and all civil
23 penalties that may be assessed as an incident of the tax
24 shall be collected and enforced by the Illinois Department of
25 Revenue. The certificate of registration that is issued by
26 the Department to a retailer under the Retailers' Occupation
27 Tax Act shall permit the retailer to engage in a business
28 that is taxable without registering separately with the
29 Department under an ordinance or resolution under this
30 Section. The Department has full power to administer and
31 enforce this Section, to collect all taxes and penalties due
32 under this Section, to dispose of taxes and penalties so
33 collected in the manner provided in this Section, and to
34 determine all rights to credit memoranda arising on account
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1 of the erroneous payment of a tax or penalty under this
2 Section. In the administration of and compliance with this
3 Section, the Department and persons who are subject to this
4 Section shall (i) have the same rights, remedies, privileges,
5 immunities, powers, and duties, (ii) be subject to the same
6 conditions, restrictions, limitations, penalties, and
7 definitions of terms, and (iii) employ the same modes of
8 procedure as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e,
9 1f, 1i, 1j, 1k, 1m, 1n, 2, 2-5, 2-5.5, 2-10 (in respect to
10 all provisions contained in those Sections other than the
11 State rate of tax), 2-15 through 2-70, 2a, 2b, 2c, 3 (except
12 provisions relating to transaction returns and quarter
13 monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
14 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13
15 of the Retailers' Occupation Tax Act and Section 3-7 of the
16 Uniform Penalty and Interest Act as if those provisions were
17 set forth in this Section.
18 A county that has not imposed a tax under this subsection
19 on the sale of motor fuel or gasohol before the effective
20 date of this amendatory Act of the 91st General Assembly
21 shall not impose such a tax on or after that date. A county
22 that has imposed a tax under this subsection on the sale of
23 motor fuel or gasohol before the effective date of this
24 amendatory Act of the 91st General Assembly shall not
25 increase the rate of the tax on or after that date. If, as a
26 result of the provisions of this amendatory Act of the 91st
27 General Assembly, the rate of tax imposed on the sale of
28 motor fuel and gasohol by the Retailers' Occupation Tax Act
29 returns to 6.25%, then the prohibition against imposing a tax
30 on the sale of motor fuel and gasohol and the prohibition
31 against an increase in the rate of any tax already imposed on
32 the sale of motor fuel and gasohol are no longer in effect.
33 Persons subject to any tax imposed under the authority
34 granted in this Section may reimburse themselves for their
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1 sellers' tax liability by separately stating the tax as an
2 additional charge, which charge may be stated in combination,
3 in a single amount, with State tax which sellers are required
4 to collect under the Use Tax Act, pursuant to such bracketed
5 schedules as the Department may prescribe.
6 Whenever the Department determines that a refund should
7 be made under this Section to a claimant instead of issuing a
8 credit memorandum, the Department shall notify the State
9 Comptroller, who shall cause the order to be drawn for the
10 amount specified and to the person named in the notification
11 from the Department. The refund shall be paid by the State
12 Treasurer out of the County Public Safety Retailers'
13 Occupation Tax Fund.
14 (b) If a tax has been imposed under subsection (a), a
15 service occupation tax shall also be imposed at the same rate
16 upon all persons engaged, in the county, in the business of
17 making sales of service, who, as an incident to making those
18 sales of service, transfer tangible personal property within
19 the county as an incident to a sale of service. This tax may
20 not be imposed on sales of food for human consumption that is
21 to be consumed off the premises where it is sold (other than
22 alcoholic beverages, soft drinks, and food prepared for
23 immediate consumption) and prescription and non-prescription
24 medicines, drugs, medical appliances and insulin, urine
25 testing materials, syringes, and needles used by diabetics.
26 The tax imposed under this subsection and all civil penalties
27 that may be assessed as an incident thereof shall be
28 collected and enforced by the Department of Revenue. The
29 Department has full power to administer and enforce this
30 subsection; to collect all taxes and penalties due hereunder;
31 to dispose of taxes and penalties so collected in the manner
32 hereinafter provided; and to determine all rights to credit
33 memoranda arising on account of the erroneous payment of tax
34 or penalty hereunder. In the administration of, and
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1 compliance with this subsection, the Department and persons
2 who are subject to this paragraph shall (i) have the same
3 rights, remedies, privileges, immunities, powers, and duties,
4 (ii) be subject to the same conditions, restrictions,
5 limitations, penalties, exclusions, exemptions, and
6 definitions of terms, and (iii) employ the same modes of
7 procedure as are prescribed in Sections 2 (except that the
8 reference to State in the definition of supplier maintaining
9 a place of business in this State shall mean the county), 2a,
10 2b, 2c, 3 through 3-50 (in respect to all provisions therein
11 other than the State rate of tax), 4 (except that the
12 reference to the State shall be to the county), 5, 7, 8
13 (except that the jurisdiction to which the tax shall be a
14 debt to the extent indicated in that Section 8 shall be the
15 county), 9 (except as to the disposition of taxes and
16 penalties collected), 10, 11, 12 (except the reference
17 therein to Section 2b of the Retailers' Occupation Tax Act),
18 13 (except that any reference to the State shall mean the
19 county), Section 15, 16, 17, 18, 19 and 20 of the Service
20 Occupation Tax Act and Section 3-7 of the Uniform Penalty and
21 Interest Act, as fully as if those provisions were set forth
22 herein.
23 A county that has not imposed a tax under this subsection
24 on the selling price of motor fuel or gasohol before the
25 effective date of this amendatory Act of the 91st General
26 Assembly shall not impose such a tax on or after that date.
27 A county that has imposed a tax under this subsection on the
28 selling price of motor fuel or gasohol before the effective
29 date of this amendatory Act of the 91st General Assembly
30 shall not increase the rate of the tax on or after that date.
31 If, as a result of the provisions of this amendatory Act of
32 the 91st General Assembly, the rate of tax imposed on the
33 sale of motor fuel and gasohol by the Retailers' Occupation
34 Tax Act returns to 6.25%, then the prohibition against
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1 imposing a tax on the sale of motor fuel and gasohol and the
2 prohibition against an increase in the rate of any tax
3 already imposed on the sale of motor fuel and gasohol are no
4 longer in effect.
5 Persons subject to any tax imposed under the authority
6 granted in this subsection may reimburse themselves for their
7 serviceman's tax liability by separately stating the tax as
8 an additional charge, which charge may be stated in
9 combination, in a single amount, with State tax that
10 servicemen are authorized to collect under the Service Use
11 Tax Act, in accordance with such bracket schedules as the
12 Department may prescribe.
13 Whenever the Department determines that a refund should
14 be made under this subsection to a claimant instead of
15 issuing a credit memorandum, the Department shall notify the
16 State Comptroller, who shall cause the warrant to be drawn
17 for the amount specified, and to the person named, in the
18 notification from the Department. The refund shall be paid
19 by the State Treasurer out of the County Public Safety
20 Retailers' Occupation Fund.
21 Nothing in this subsection shall be construed to
22 authorize the county to impose a tax upon the privilege of
23 engaging in any business which under the Constitution of the
24 United States may not be made the subject of taxation by the
25 State.
26 (c) The Department shall immediately pay over to the
27 State Treasurer, ex officio, as trustee, all taxes and
28 penalties collected under this Section to be deposited into
29 the County Public Safety Retailers' Occupation Tax Fund,
30 which shall be an unappropriated trust fund held outside of
31 the State treasury. On or before the 25th day of each
32 calendar month, the Department shall prepare and certify to
33 the Comptroller the disbursement of stated sums of money to
34 the counties from which retailers have paid taxes or
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1 penalties to the Department during the second preceding
2 calendar month. The amount to be paid to each county shall
3 be the amount (not including credit memoranda) collected
4 under this Section during the second preceding calendar month
5 by the Department plus an amount the Department determines is
6 necessary to offset any amounts that were erroneously paid to
7 a different taxing body, and not including (i) an amount
8 equal to the amount of refunds made during the second
9 preceding calendar month by the Department on behalf of the
10 county and (ii) any amount that the Department determines is
11 necessary to offset any amounts that were payable to a
12 different taxing body but were erroneously paid to the
13 county. Within 10 days after receipt by the Comptroller of
14 the disbursement certification to the counties provided for
15 in this Section to be given to the Comptroller by the
16 Department, the Comptroller shall cause the orders to be
17 drawn for the respective amounts in accordance with
18 directions contained in the certification.
19 In addition to the disbursement required by the preceding
20 paragraph, an allocation shall be made in March of each year
21 to each county that received more than $500,000 in
22 disbursements under the preceding paragraph in the preceding
23 calendar year. The allocation shall be in an amount equal to
24 the average monthly distribution made to each such county
25 under the preceding paragraph during the preceding calendar
26 year (excluding the 2 months of highest receipts). The
27 distribution made in March of each year subsequent to the
28 year in which an allocation was made pursuant to this
29 paragraph and the preceding paragraph shall be reduced by the
30 amount allocated and disbursed under this paragraph in the
31 preceding calendar year. The Department shall prepare and
32 certify to the Comptroller for disbursement the allocations
33 made in accordance with this paragraph.
34 (d) For the purpose of determining the local
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1 governmental unit whose tax is applicable, a retail sale by a
2 producer of coal or another mineral mined in Illinois is a
3 sale at retail at the place where the coal or other mineral
4 mined in Illinois is extracted from the earth. This
5 paragraph does not apply to coal or another mineral when it
6 is delivered or shipped by the seller to the purchaser at a
7 point outside Illinois so that the sale is exempt under the
8 United States Constitution as a sale in interstate or foreign
9 commerce.
10 (e) Nothing in this Section shall be construed to
11 authorize a county to impose a tax upon the privilege of
12 engaging in any business that under the Constitution of the
13 United States may not be made the subject of taxation by this
14 State.
15 (e-5) If a county imposes a tax under this Section, the
16 county board may, by ordinance, discontinue or lower the rate
17 of the tax. If the county board lowers the tax rate or
18 discontinues the tax, a referendum must be held in accordance
19 with subsection (a) of this Section in order to increase the
20 rate of the tax or to reimpose the discontinued tax.
21 (f) Beginning April 1, 1998, the results of any election
22 authorizing a proposition to impose a tax under this Section
23 or effecting a change in the rate of tax, or any ordinance
24 lowering the rate or discontinuing the tax, shall be
25 certified by the county clerk and filed with the Illinois
26 Department of Revenue either (i) on or before the first day
27 of April, whereupon the Department shall proceed to
28 administer and enforce the tax as of the first day of July
29 next following the filing; or (ii) on or before the first day
30 of October, whereupon the Department shall proceed to
31 administer and enforce the tax as of the first day of January
32 next following the filing.
33 (g) When certifying the amount of a monthly disbursement
34 to a county under this Section, the Department shall increase
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1 or decrease the amounts by an amount necessary to offset any
2 miscalculation of previous disbursements. The offset amount
3 shall be the amount erroneously disbursed within the previous
4 6 months from the time a miscalculation is discovered.
5 (h) This Section may be cited as the "Special County
6 Occupation Tax For Public Safety Law".
7 (i) For purposes of this Section, "public safety"
8 includes but is not limited to fire fighting, police,
9 medical, ambulance, or other emergency services.
10 (j) This amendatory Act of the 91st General Assembly is
11 a denial and limitation of home rule powers to tax under
12 subsection (g) of Section 6 of Article VII of the Illinois
13 Constitution.
14 (Source: P.A. 89-107, eff. 1-1-96; 89-718, eff. 3-7-97;
15 90-190, eff. 7-24-97; 90-267, eff. 7-30-97; 90-552, eff.
16 12-12-97; 90-562, eff. 12-16-97; 90-655, eff. 7-30-98;
17 90-689, eff. 7-31-98.)
18 (55 ILCS 5/5-1007) (from Ch. 34, par. 5-1007)
19 Sec. 5-1007. Home Rule County Service Occupation Tax
20 Law. The corporate authorities of a home rule county may
21 impose a tax upon all persons engaged, in such county, in the
22 business of making sales of service at the same rate of tax
23 imposed pursuant to Section 5-1006 of the selling price of
24 all tangible personal property transferred by such servicemen
25 either in the form of tangible personal property or in the
26 form of real estate as an incident to a sale of service. If
27 imposed, such tax shall only be imposed in 1/4% increments.
28 On and after September 1, 1991, this additional tax may not
29 be imposed on the sales of food for human consumption which
30 is to be consumed off the premises where it is sold (other
31 than alcoholic beverages, soft drinks and food which has been
32 prepared for immediate consumption) and prescription and
33 nonprescription medicines, drugs, medical appliances and
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1 insulin, urine testing materials, syringes and needles used
2 by diabetics. The tax imposed by a home rule county pursuant
3 to this Section and all civil penalties that may be assessed
4 as an incident thereof shall be collected and enforced by the
5 State Department of Revenue. The certificate of registration
6 which is issued by the Department to a retailer under the
7 Retailers' Occupation Tax Act or under the Service Occupation
8 Tax Act shall permit such registrant to engage in a business
9 which is taxable under any ordinance or resolution enacted
10 pursuant to this Section without registering separately with
11 the Department under such ordinance or resolution or under
12 this Section. The Department shall have full power to
13 administer and enforce this Section; to collect all taxes and
14 penalties due hereunder; to dispose of taxes and penalties so
15 collected in the manner hereinafter provided; and to
16 determine all rights to credit memoranda arising on account
17 of the erroneous payment of tax or penalty hereunder. In the
18 administration of, and compliance with, this Section the
19 Department and persons who are subject to this Section shall
20 have the same rights, remedies, privileges, immunities,
21 powers and duties, and be subject to the same conditions,
22 restrictions, limitations, penalties and definitions of
23 terms, and employ the same modes of procedure, as are
24 prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
25 respect to all provisions therein other than the State rate
26 of tax), 4 (except that the reference to the State shall be
27 to the taxing county), 5, 7, 8 (except that the jurisdiction
28 to which the tax shall be a debt to the extent indicated in
29 that Section 8 shall be the taxing county), 9 (except as to
30 the disposition of taxes and penalties collected, and except
31 that the returned merchandise credit for this county tax may
32 not be taken against any State tax), 10, 11, 12 (except the
33 reference therein to Section 2b of the Retailers' Occupation
34 Tax Act), 13 (except that any reference to the State shall
-94- LRB9103095DJcdam07
1 mean the taxing county), the first paragraph of Section 15,
2 16, 17, 18, 19 and 20 of the Service Occupation Tax Act and
3 Section 3-7 of the Uniform Penalty and Interest Act, as fully
4 as if those provisions were set forth herein.
5 No tax may be imposed by a home rule county pursuant to
6 this Section unless such county also imposes a tax at the
7 same rate pursuant to Section 5-1006.
8 A home rule county that has not imposed a tax under this
9 Section on the selling price of motor fuel or gasohol before
10 the effective date of this amendatory Act of the 91st General
11 Assembly shall not impose such a tax on or after that date. A
12 home rule county that has imposed a tax under this Section on
13 the sale of motor fuel or gasohol before the effective date
14 of this amendatory Act of the 91st General Assembly shall not
15 increase the rate of the tax on or after that date. If, as a
16 result of the provisions of this amendatory Act of the 91st
17 General Assembly, the rate of tax imposed on the sale of
18 motor fuel and gasohol by the Retailers' Occupation Tax Act
19 returns to 6.25%, then the prohibition against imposing a tax
20 on the sale of motor fuel and gasohol and the prohibition
21 against an increase in the rate of any tax already imposed on
22 the sale of motor fuel and gasohol are no longer in effect.
23 This amendatory Act of the 91st General Assembly is a denial
24 and limitation of home rule powers to tax under subsection
25 (g) of Section 6 of Article VII of the Illinois Constitution.
26 Persons subject to any tax imposed pursuant to the
27 authority granted in this Section may reimburse themselves
28 for their serviceman's tax liability hereunder by separately
29 stating such tax as an additional charge, which charge may be
30 stated in combination, in a single amount, with State tax
31 which servicemen are authorized to collect under the Service
32 Use Tax Act, pursuant to such bracket schedules as the
33 Department may prescribe.
34 Whenever the Department determines that a refund should
-95- LRB9103095DJcdam07
1 be made under this Section to a claimant instead of issuing
2 credit memorandum, the Department shall notify the State
3 Comptroller, who shall cause the order to be drawn for the
4 amount specified, and to the person named, in such
5 notification from the Department. Such refund shall be paid
6 by the State Treasurer out of the home rule county retailers'
7 occupation tax fund.
8 The Department shall forthwith pay over to the State
9 Treasurer, ex-officio, as trustee, all taxes and penalties
10 collected hereunder. On or before the 25th day of each
11 calendar month, the Department shall prepare and certify to
12 the Comptroller the disbursement of stated sums of money to
13 named counties, the counties to be those from which suppliers
14 and servicemen have paid taxes or penalties hereunder to the
15 Department during the second preceding calendar month. The
16 amount to be paid to each county shall be the amount (not
17 including credit memoranda) collected hereunder during the
18 second preceding calendar month by the Department, and not
19 including an amount equal to the amount of refunds made
20 during the second preceding calendar month by the Department
21 on behalf of such county. Within 10 days after receipt, by
22 the Comptroller, of the disbursement certification to the
23 counties provided for in this Section to be given to the
24 Comptroller by the Department, the Comptroller shall cause
25 the orders to be drawn for the respective amounts in
26 accordance with the directions contained in such
27 certification.
28 In addition to the disbursement required by the preceding
29 paragraph, an allocation shall be made in each year to each
30 county which received more than $500,000 in disbursements
31 under the preceding paragraph in the preceding calendar year.
32 The allocation shall be in an amount equal to the average
33 monthly distribution made to each such county under the
34 preceding paragraph during the preceding calendar year
-96- LRB9103095DJcdam07
1 (excluding the 2 months of highest receipts). The
2 distribution made in March of each year subsequent to the
3 year in which an allocation was made pursuant to this
4 paragraph and the preceding paragraph shall be reduced by the
5 amount allocated and disbursed under this paragraph in the
6 preceding calendar year. The Department shall prepare and
7 certify to the Comptroller for disbursement the allocations
8 made in accordance with this paragraph.
9 Nothing in this Section shall be construed to authorize a
10 county to impose a tax upon the privilege of engaging in any
11 business which under the Constitution of the United States
12 may not be made the subject of taxation by this State.
13 An ordinance or resolution imposing or discontinuing a
14 tax hereunder or effecting a change in the rate thereof shall
15 be adopted and a certified copy thereof filed with the
16 Department on or before the first day of June, whereupon the
17 Department shall proceed to administer and enforce this
18 Section as of the first day of September next following such
19 adoption and filing. Beginning January 1, 1992, an ordinance
20 or resolution imposing or discontinuing the tax hereunder or
21 effecting a change in the rate thereof shall be adopted and a
22 certified copy thereof filed with the Department on or before
23 the first day of July, whereupon the Department shall proceed
24 to administer and enforce this Section as of the first day of
25 October next following such adoption and filing. Beginning
26 January 1, 1993, an ordinance or resolution imposing or
27 discontinuing the tax hereunder or effecting a change in the
28 rate thereof shall be adopted and a certified copy thereof
29 filed with the Department on or before the first day of
30 October, whereupon the Department shall proceed to administer
31 and enforce this Section as of the first day of January next
32 following such adoption and filing. Beginning April 1, 1998,
33 an ordinance or resolution imposing or discontinuing the tax
34 hereunder or effecting a change in the rate thereof shall
-97- LRB9103095DJcdam07
1 either (i) be adopted and a certified copy thereof filed with
2 the Department on or before the first day of April, whereupon
3 the Department shall proceed to administer and enforce this
4 Section as of the first day of July next following the
5 adoption and filing; or (ii) be adopted and a certified copy
6 thereof filed with the Department on or before the first day
7 of October, whereupon the Department shall proceed to
8 administer and enforce this Section as of the first day of
9 January next following the adoption and filing.
10 This Section shall be known and may be cited as the Home
11 Rule County Service Occupation Tax Law.
12 (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
13 (55 ILCS 5/5-1035.1) (from Ch. 34, par. 5-1035.1)
14 Sec. 5-1035.1. County Motor Fuel Tax Law. The county
15 board of the counties of DuPage, Kane and McHenry may, by an
16 ordinance or resolution adopted by an affirmative vote of a
17 majority of the members elected or appointed to the county
18 board, impose a tax upon all persons engaged in the county in
19 the business of selling motor fuel, as now or hereafter
20 defined in the Motor Fuel Tax Law, at retail for the
21 operation of motor vehicles upon public highways or for the
22 operation of recreational watercraft upon waterways. Kane
23 County may exempt diesel fuel from the tax imposed pursuant
24 to this Section. The tax may be imposed, in half-cent
25 increments, at a rate not exceeding 4 cents per gallon of
26 motor fuel sold at retail within the county for the purpose
27 of use or consumption and not for the purpose of resale. The
28 proceeds from the tax shall be used by the county solely for
29 the purpose of operating, constructing and improving public
30 highways and waterways, and acquiring real property and
31 right-of-ways for public highways and waterways within the
32 county imposing the tax.
33 A county that has not imposed a tax under this Section
-98- LRB9103095DJcdam07
1 before the effective date of this amendatory Act of the 91st
2 General Assembly shall not impose such a tax on or after that
3 date. A county that has imposed a tax under this Section
4 before the effective date of this amendatory Act of the 91st
5 General Assembly shall not increase the rate of the tax on or
6 after that date. If, as a result of the provisions of this
7 amendatory Act of the 91st General Assembly, the rate of tax
8 imposed on the sale of motor fuel and gasohol by the
9 Retailers' Occupation Tax Act returns to 6.25%, then the
10 prohibition against imposing a tax on the sale of motor fuel
11 and gasohol and the prohibition against an increase in the
12 rate of any tax already imposed on the sale of motor fuel and
13 gasohol are no longer in effect.
14 A tax imposed pursuant to this Section, and all civil
15 penalties that may be assessed as an incident thereof, shall
16 be administered, collected and enforced by the Illinois
17 Department of Revenue in the same manner as the tax imposed
18 under the Retailers' Occupation Tax Act, as now or hereafter
19 amended, insofar as may be practicable; except that in the
20 event of a conflict with the provisions of this Section, this
21 Section shall control. The Department of Revenue shall have
22 full power: to administer and enforce this Section; to
23 collect all taxes and penalties due hereunder; to dispose of
24 taxes and penalties so collected in the manner hereinafter
25 provided; and to determine all rights to credit memoranda
26 arising on account of the erroneous payment of tax or penalty
27 hereunder.
28 Whenever the Department determines that a refund shall be
29 made under this Section to a claimant instead of issuing a
30 credit memorandum, the Department shall notify the State
31 Comptroller, who shall cause the order to be drawn for the
32 amount specified, and to the person named, in the
33 notification from the Department. The refund shall be paid by
34 the State Treasurer out of the County Option Motor Fuel Tax
-99- LRB9103095DJcdam07
1 Fund.
2 The Department shall forthwith pay over to the State
3 Treasurer, ex-officio, as trustee, all taxes and penalties
4 collected hereunder, which shall be deposited into the County
5 Option Motor Fuel Tax Fund, a special fund in the State
6 Treasury which is hereby created. On or before the 25th day
7 of each calendar month, the Department shall prepare and
8 certify to the State Comptroller the disbursement of stated
9 sums of money to named counties for which taxpayers have paid
10 taxes or penalties hereunder to the Department during the
11 second preceding calendar month. The amount to be paid to
12 each county shall be the amount (not including credit
13 memoranda) collected hereunder from retailers within the
14 county during the second preceding calendar month by the
15 Department, but not including an amount equal to the amount
16 of refunds made during the second preceding calendar month by
17 the Department on behalf of the county; less the amount
18 expended during the second preceding month by the Department
19 pursuant to appropriation from the County Option Motor Fuel
20 Tax Fund for the administration and enforcement of this
21 Section, which appropriation shall not exceed $200,000 for
22 fiscal year 1990 and, for each year thereafter, shall not
23 exceed 2% of the amount deposited into the County Option
24 Motor Fuel Tax Fund during the preceding fiscal year.
25 Nothing in this Section shall be construed to authorize a
26 county to impose a tax upon the privilege of engaging in any
27 business which under the Constitution of the United States
28 may not be made the subject of taxation by this State.
29 An ordinance or resolution imposing a tax hereunder or
30 effecting a change in the rate thereof shall be effective on
31 the first day of the second calendar month next following the
32 month in which the ordinance or resolution is adopted and a
33 certified copy thereof is filed with the Department of
34 Revenue, whereupon the Department of Revenue shall proceed
-100- LRB9103095DJcdam07
1 to administer and enforce this Section on behalf of the
2 county as of the effective date of the ordinance or
3 resolution. Upon a change in rate of a tax levied hereunder,
4 or upon the discontinuance of the tax, the county board of
5 the county shall, on or not later than 5 days after the
6 effective date of the ordinance or resolution discontinuing
7 the tax or effecting a change in rate, transmit to the
8 Department of Revenue a certified copy of the ordinance or
9 resolution effecting the change or discontinuance.
10 This Section shall be known and may be cited as the
11 County Motor Fuel Tax Law.
12 (Source: P.A. 86-1028; 87-289.)
13 Section 30. The Illinois Municipal Code is amended by
14 changing Sections 8-11-1, 8-11-1.1, 8-11-5, 8-11-6, and
15 8-11-15 as follows:
16 (65 ILCS 5/8-11-1) (from Ch. 24, par. 8-11-1)
17 Sec. 8-11-1. Home Rule Municipal Retailers' Occupation
18 Tax Act. The corporate authorities of a home rule
19 municipality may impose a tax upon all persons engaged in the
20 business of selling tangible personal property, other than an
21 item of tangible personal property titled or registered with
22 an agency of this State's government, at retail in the
23 municipality on the gross receipts from these sales made in
24 the course of such business. If imposed, the tax shall only
25 be imposed in 1/4% increments. On and after September 1,
26 1991, this additional tax may not be imposed on the sales of
27 food for human consumption that is to be consumed off the
28 premises where it is sold (other than alcoholic beverages,
29 soft drinks and food that has been prepared for immediate
30 consumption) and prescription and nonprescription medicines,
31 drugs, medical appliances and insulin, urine testing
32 materials, syringes and needles used by diabetics. The tax
-101- LRB9103095DJcdam07
1 imposed by a home rule municipality under this Section and
2 all civil penalties that may be assessed as an incident of
3 the tax shall be collected and enforced by the State
4 Department of Revenue. The certificate of registration that
5 is issued by the Department to a retailer under the
6 Retailers' Occupation Tax Act shall permit the retailer to
7 engage in a business that is taxable under any ordinance or
8 resolution enacted pursuant to this Section without
9 registering separately with the Department under such
10 ordinance or resolution or under this Section. The
11 Department shall have full power to administer and enforce
12 this Section; to collect all taxes and penalties due
13 hereunder; to dispose of taxes and penalties so collected in
14 the manner hereinafter provided; and to determine all rights
15 to credit memoranda arising on account of the erroneous
16 payment of tax or penalty hereunder. In the administration
17 of, and compliance with, this Section the Department and
18 persons who are subject to this Section shall have the same
19 rights, remedies, privileges, immunities, powers and duties,
20 and be subject to the same conditions, restrictions,
21 limitations, penalties and definitions of terms, and employ
22 the same modes of procedure, as are prescribed in Sections 1,
23 1a, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in
24 respect to all provisions therein other than the State rate
25 of tax), 2c, 3 (except as to the disposition of taxes and
26 penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h,
27 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13 of
28 the Retailers' Occupation Tax Act and Section 3-7 of the
29 Uniform Penalty and Interest Act, as fully as if those
30 provisions were set forth herein.
31 No tax may be imposed by a home rule municipality under
32 this Section unless the municipality also imposes a tax at
33 the same rate under Section 8-11-5 of this Act.
34 A home rule municipality that has not imposed a tax under
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1 this Section on the sale of motor fuel or gasohol before the
2 effective date of this amendatory Act of the 91st General
3 Assembly shall not impose such a tax on or after that date. A
4 home rule municipality that has imposed a tax under this
5 Section on the sale of motor fuel or gasohol before the
6 effective date of this amendatory Act of the 91st General
7 Assembly shall not increase the rate of the tax on or after
8 that date. If, as a result of the provisions of this
9 amendatory Act of the 91st General Assembly, the rate of tax
10 imposed on the sale of motor fuel and gasohol by the
11 Retailers' Occupation Tax Act returns to 6.25%, then the
12 prohibition against imposing a tax on the sale of motor fuel
13 and gasohol and the prohibition against an increase in the
14 rate of any tax already imposed on the sale of motor fuel and
15 gasohol are no longer in effect. This amendatory Act of the
16 91st General Assembly is a denial and limitation of home rule
17 powers to tax under subsection (g) of Section 6 of Article
18 VII of the Illinois Constitution.
19 Persons subject to any tax imposed under the authority
20 granted in this Section may reimburse themselves for their
21 seller's tax liability hereunder by separately stating that
22 tax as an additional charge, which charge may be stated in
23 combination, in a single amount, with State tax which sellers
24 are required to collect under the Use Tax Act, pursuant to
25 such bracket schedules as the Department may prescribe.
26 Whenever the Department determines that a refund should
27 be made under this Section to a claimant instead of issuing a
28 credit memorandum, the Department shall notify the State
29 Comptroller, who shall cause the order to be drawn for the
30 amount specified and to the person named in the notification
31 from the Department. The refund shall be paid by the State
32 Treasurer out of the home rule municipal retailers'
33 occupation tax fund.
34 The Department shall immediately pay over to the State
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1 Treasurer, ex officio, as trustee, all taxes and penalties
2 collected hereunder. On or before the 25th day of each
3 calendar month, the Department shall prepare and certify to
4 the Comptroller the disbursement of stated sums of money to
5 named municipalities, the municipalities to be those from
6 which retailers have paid taxes or penalties hereunder to the
7 Department during the second preceding calendar month. The
8 amount to be paid to each municipality shall be the amount
9 (not including credit memoranda) collected hereunder during
10 the second preceding calendar month by the Department plus an
11 amount the Department determines is necessary to offset any
12 amounts that were erroneously paid to a different taxing
13 body, and not including an amount equal to the amount of
14 refunds made during the second preceding calendar month by
15 the Department on behalf of such municipality, and not
16 including any amount that the Department determines is
17 necessary to offset any amounts that were payable to a
18 different taxing body but were erroneously paid to the
19 municipality. Within 10 days after receipt by the Comptroller
20 of the disbursement certification to the municipalities
21 provided for in this Section to be given to the Comptroller
22 by the Department, the Comptroller shall cause the orders to
23 be drawn for the respective amounts in accordance with the
24 directions contained in the certification.
25 In addition to the disbursement required by the preceding
26 paragraph and in order to mitigate delays caused by
27 distribution procedures, an allocation shall, if requested,
28 be made within 10 days after January 14, 1991, and in
29 November of 1991 and each year thereafter, to each
30 municipality that received more than $500,000 during the
31 preceding fiscal year, (July 1 through June 30) whether
32 collected by the municipality or disbursed by the Department
33 as required by this Section. Within 10 days after January 14,
34 1991, participating municipalities shall notify the
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1 Department in writing of their intent to participate. In
2 addition, for the initial distribution, participating
3 municipalities shall certify to the Department the amounts
4 collected by the municipality for each month under its home
5 rule occupation and service occupation tax during the period
6 July 1, 1989 through June 30, 1990. The allocation within 10
7 days after January 14, 1991, shall be in an amount equal to
8 the monthly average of these amounts, excluding the 2 months
9 of highest receipts. The monthly average for the period of
10 July 1, 1990 through June 30, 1991 will be determined as
11 follows: the amounts collected by the municipality under its
12 home rule occupation and service occupation tax during the
13 period of July 1, 1990 through September 30, 1990, plus
14 amounts collected by the Department and paid to such
15 municipality through June 30, 1991, excluding the 2 months of
16 highest receipts. The monthly average for each subsequent
17 period of July 1 through June 30 shall be an amount equal to
18 the monthly distribution made to each such municipality under
19 the preceding paragraph during this period, excluding the 2
20 months of highest receipts. The distribution made in
21 November 1991 and each year thereafter under this paragraph
22 and the preceding paragraph shall be reduced by the amount
23 allocated and disbursed under this paragraph in the preceding
24 period of July 1 through June 30. The Department shall
25 prepare and certify to the Comptroller for disbursement the
26 allocations made in accordance with this paragraph.
27 For the purpose of determining the local governmental
28 unit whose tax is applicable, a retail sale by a producer of
29 coal or other mineral mined in Illinois is a sale at retail
30 at the place where the coal or other mineral mined in
31 Illinois is extracted from the earth. This paragraph does
32 not apply to coal or other mineral when it is delivered or
33 shipped by the seller to the purchaser at a point outside
34 Illinois so that the sale is exempt under the United States
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1 Constitution as a sale in interstate or foreign commerce.
2 Nothing in this Section shall be construed to authorize a
3 municipality to impose a tax upon the privilege of engaging
4 in any business which under the Constitution of the United
5 States may not be made the subject of taxation by this State.
6 An ordinance or resolution imposing or discontinuing a
7 tax hereunder or effecting a change in the rate thereof shall
8 be adopted and a certified copy thereof filed with the
9 Department on or before the first day of June, whereupon the
10 Department shall proceed to administer and enforce this
11 Section as of the first day of September next following the
12 adoption and filing. Beginning January 1, 1992, an ordinance
13 or resolution imposing or discontinuing the tax hereunder or
14 effecting a change in the rate thereof shall be adopted and a
15 certified copy thereof filed with the Department on or before
16 the first day of July, whereupon the Department shall proceed
17 to administer and enforce this Section as of the first day of
18 October next following such adoption and filing. Beginning
19 January 1, 1993, an ordinance or resolution imposing or
20 discontinuing the tax hereunder or effecting a change in the
21 rate thereof shall be adopted and a certified copy thereof
22 filed with the Department on or before the first day of
23 October, whereupon the Department shall proceed to administer
24 and enforce this Section as of the first day of January next
25 following the adoption and filing. However, a municipality
26 located in a county with a population in excess of 3,000,000
27 that elected to become a home rule unit at the general
28 primary election in 1994 may adopt an ordinance or resolution
29 imposing the tax under this Section and file a certified copy
30 of the ordinance or resolution with the Department on or
31 before July 1, 1994. The Department shall then proceed to
32 administer and enforce this Section as of October 1, 1994.
33 Beginning April 1, 1998, an ordinance or resolution imposing
34 or discontinuing the tax hereunder or effecting a change in
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1 the rate thereof shall either (i) be adopted and a certified
2 copy thereof filed with the Department on or before the first
3 day of April, whereupon the Department shall proceed to
4 administer and enforce this Section as of the first day of
5 July next following the adoption and filing; or (ii) be
6 adopted and a certified copy thereof filed with the
7 Department on or before the first day of October, whereupon
8 the Department shall proceed to administer and enforce this
9 Section as of the first day of January next following the
10 adoption and filing.
11 When certifying the amount of a monthly disbursement to a
12 municipality under this Section, the Department shall
13 increase or decrease the amount by an amount necessary to
14 offset any misallocation of previous disbursements. The
15 offset amount shall be the amount erroneously disbursed
16 within the previous 6 months from the time a misallocation is
17 discovered.
18 Any unobligated balance remaining in the Municipal
19 Retailers' Occupation Tax Fund on December 31, 1989, which
20 fund was abolished by Public Act 85-1135, and all receipts of
21 municipal tax as a result of audits of liability periods
22 prior to January 1, 1990, shall be paid into the Local
23 Government Tax Fund for distribution as provided by this
24 Section prior to the enactment of Public Act 85-1135. All
25 receipts of municipal tax as a result of an assessment not
26 arising from an audit, for liability periods prior to January
27 1, 1990, shall be paid into the Local Government Tax Fund for
28 distribution before July 1, 1990, as provided by this Section
29 prior to the enactment of Public Act 85-1135; and on and
30 after July 1, 1990, all such receipts shall be distributed as
31 provided in Section 6z-18 of the State Finance Act.
32 As used in this Section, "municipal" and "municipality"
33 means a city, village or incorporated town, including an
34 incorporated town that has superseded a civil township.
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1 This Section shall be known and may be cited as the Home
2 Rule Municipal Retailers' Occupation Tax Act.
3 (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
4 (65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1)
5 Sec. 8-11-1.1. Non-home rule municipalities; use and
6 occupation imposition of taxes.
7 (a) The corporate authorities of a non-home rule
8 municipality may, upon approval of the electors of the
9 municipality pursuant to subsection (b) of this Section,
10 impose by ordinance or resolution the 1/2 of 1% tax
11 authorized in Sections 8-11-1.3, 8-11-1.4 and 8-11-1.5 of
12 this Act.
13 A municipality that has not imposed a tax on motor fuel
14 or gasohol authorized in Sections 8-11-1.3, 8-11-1.4, and
15 8-11-1.5 before the effective date of this amendatory Act of
16 the 91st General Assembly shall not impose such a tax on or
17 after that date. A municipality that has imposed a tax on
18 motor fuel or gasohol authorized in Sections 8-11-1.3,
19 8-11-1.4, and 8-11-1.5 before the effective date of this
20 amendatory Act of the 91st General Assembly shall not
21 increase the rate of the tax on or after that date. If, as a
22 result of the provisions of this amendatory Act of the 91st
23 General Assembly, the rate of tax imposed on the sale of
24 motor fuel and gasohol by the Retailers' Occupation Tax Act
25 returns to 6.25%, then the prohibition against imposing a tax
26 on the sale of motor fuel and gasohol and the prohibition
27 against an increase in the rate of any tax already imposed on
28 the sale of motor fuel and gasohol are no longer in effect.
29 (b) The corporate authorities of the municipality may by
30 ordinance or resolution call for the submission to the
31 electors of the municipality the question of whether the
32 municipality shall impose such tax. Such question shall be
33 certified by the municipal clerk to the election authority in
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1 accordance with Section 28-5 of the Election Code and shall
2 be in a form in accordance with Section 16-7 of the Election
3 Code.
4 If a majority of the electors in the municipality voting
5 upon the question vote in the affirmative, such tax shall be
6 imposed.
7 An ordinance or resolution imposing the 1/2 of 1% tax
8 hereunder or discontinuing the same shall be adopted and a
9 certified copy thereof, together with a certification that
10 the ordinance or resolution received referendum approval in
11 the case of the imposition of such tax, filed with the
12 Department of Revenue, on or before the first day of June,
13 whereupon the Department shall proceed to administer and
14 enforce the additional tax or to discontinue the tax, as the
15 case may be, as of the first day of September next following
16 such adoption and filing. Beginning January 1, 1992, an
17 ordinance or resolution imposing or discontinuing the tax
18 hereunder shall be adopted and a certified copy thereof filed
19 with the Department on or before the first day of July,
20 whereupon the Department shall proceed to administer and
21 enforce this Section as of the first day of October next
22 following such adoption and filing. Beginning January 1,
23 1993, an ordinance or resolution imposing or discontinuing
24 the tax hereunder shall be adopted and a certified copy
25 thereof filed with the Department on or before the first day
26 of October, whereupon the Department shall proceed to
27 administer and enforce this Section as of the first day of
28 January next following such adoption and filing. A non-home
29 rule municipality may file a certified copy of an ordinance
30 or resolution, with a certification that the ordinance or
31 resolution received referendum approval in the case of the
32 imposition of the tax, with the Department of Revenue, as
33 required under this Section, only after October 2, 2000.
34 (Source: P.A. 91-51, eff. 6-30-99; 91-649, eff. 1-1-00.)
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1 (65 ILCS 5/8-11-5) (from Ch. 24, par. 8-11-5)
2 Sec. 8-11-5. Home Rule Municipal Service Occupation Tax
3 Act. The corporate authorities of a home rule municipality
4 may impose a tax upon all persons engaged, in such
5 municipality, in the business of making sales of service at
6 the same rate of tax imposed pursuant to Section 8-11-1, of
7 the selling price of all tangible personal property
8 transferred by such servicemen either in the form of tangible
9 personal property or in the form of real estate as an
10 incident to a sale of service. If imposed, such tax shall
11 only be imposed in 1/4% increments. On and after September 1,
12 1991, this additional tax may not be imposed on the sales of
13 food for human consumption which is to be consumed off the
14 premises where it is sold (other than alcoholic beverages,
15 soft drinks and food which has been prepared for immediate
16 consumption) and prescription and nonprescription medicines,
17 drugs, medical appliances and insulin, urine testing
18 materials, syringes and needles used by diabetics. The tax
19 imposed by a home rule municipality pursuant to this Section
20 and all civil penalties that may be assessed as an incident
21 thereof shall be collected and enforced by the State
22 Department of Revenue. The certificate of registration which
23 is issued by the Department to a retailer under the
24 Retailers' Occupation Tax Act or under the Service Occupation
25 Tax Act shall permit such registrant to engage in a business
26 which is taxable under any ordinance or resolution enacted
27 pursuant to this Section without registering separately with
28 the Department under such ordinance or resolution or under
29 this Section. The Department shall have full power to
30 administer and enforce this Section; to collect all taxes and
31 penalties due hereunder; to dispose of taxes and penalties so
32 collected in the manner hereinafter provided, and to
33 determine all rights to credit memoranda arising on account
34 of the erroneous payment of tax or penalty hereunder. In the
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1 administration of, and compliance with, this Section the
2 Department and persons who are subject to this Section shall
3 have the same rights, remedies, privileges, immunities,
4 powers and duties, and be subject to the same conditions,
5 restrictions, limitations, penalties and definitions of
6 terms, and employ the same modes of procedure, as are
7 prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
8 respect to all provisions therein other than the State rate
9 of tax), 4 (except that the reference to the State shall be
10 to the taxing municipality), 5, 7, 8 (except that the
11 jurisdiction to which the tax shall be a debt to the extent
12 indicated in that Section 8 shall be the taxing
13 municipality), 9 (except as to the disposition of taxes and
14 penalties collected, and except that the returned merchandise
15 credit for this municipal tax may not be taken against any
16 State tax), 10, 11, 12 (except the reference therein to
17 Section 2b of the Retailers' Occupation Tax Act), 13 (except
18 that any reference to the State shall mean the taxing
19 municipality), the first paragraph of Section 15, 16, 17
20 (except that credit memoranda issued hereunder may not be
21 used to discharge any State tax liability), 18, 19 and 20 of
22 the Service Occupation Tax Act and Section 3-7 of the Uniform
23 Penalty and Interest Act, as fully as if those provisions
24 were set forth herein.
25 No tax may be imposed by a home rule municipality
26 pursuant to this Section unless such municipality also
27 imposes a tax at the same rate pursuant to Section 8-11-1 of
28 this Act.
29 A home rule municipality that has not imposed a tax under
30 this Section on the selling price of motor fuel or gasohol
31 before the effective date of this amendatory Act of the 91st
32 General Assembly shall not impose such a tax on or after that
33 date. A home rule municipality that has imposed a tax under
34 this Section on the selling price of motor fuel or gasohol
-111- LRB9103095DJcdam07
1 before the effective date of this amendatory Act of the 91st
2 General Assembly shall not increase the rate of the tax on or
3 after that date. If, as a result of the provisions of this
4 amendatory Act of the 91st General Assembly, the rate of tax
5 imposed on the sale of motor fuel and gasohol by the
6 Retailers' Occupation Tax Act returns to 6.25%, then the
7 prohibition against imposing a tax on the sale of motor fuel
8 and gasohol and the prohibition against an increase in the
9 rate of any tax already imposed on the sale of motor fuel and
10 gasohol are no longer in effect. This amendatory Act of the
11 91st General Assembly is a denial and limitation of home rule
12 powers to tax under subsection (g) of Section 6 of Article
13 VII of the Illinois Constitution.
14 Persons subject to any tax imposed pursuant to the
15 authority granted in this Section may reimburse themselves
16 for their serviceman's tax liability hereunder by separately
17 stating such tax as an additional charge, which charge may be
18 stated in combination, in a single amount, with State tax
19 which servicemen are authorized to collect under the Service
20 Use Tax Act, pursuant to such bracket schedules as the
21 Department may prescribe.
22 Whenever the Department determines that a refund should
23 be made under this Section to a claimant instead of issuing
24 credit memorandum, the Department shall notify the State
25 Comptroller, who shall cause the order to be drawn for the
26 amount specified, and to the person named, in such
27 notification from the Department. Such refund shall be paid
28 by the State Treasurer out of the home rule municipal
29 retailers' occupation tax fund.
30 The Department shall forthwith pay over to the State
31 Treasurer, ex-officio, as trustee, all taxes and penalties
32 collected hereunder. On or before the 25th day of each
33 calendar month, the Department shall prepare and certify to
34 the Comptroller the disbursement of stated sums of money to
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1 named municipalities, the municipalities to be those from
2 which suppliers and servicemen have paid taxes or penalties
3 hereunder to the Department during the second preceding
4 calendar month. The amount to be paid to each municipality
5 shall be the amount (not including credit memoranda)
6 collected hereunder during the second preceding calendar
7 month by the Department, and not including an amount equal to
8 the amount of refunds made during the second preceding
9 calendar month by the Department on behalf of such
10 municipality. Within 10 days after receipt, by the
11 Comptroller, of the disbursement certification to the
12 municipalities, provided for in this Section to be given to
13 the Comptroller by the Department, the Comptroller shall
14 cause the orders to be drawn for the respective amounts in
15 accordance with the directions contained in such
16 certification.
17 In addition to the disbursement required by the preceding
18 paragraph and in order to mitigate delays caused by
19 distribution procedures, an allocation shall, if requested,
20 be made within 10 days after January 14, 1991, and in
21 November of 1991 and each year thereafter, to each
22 municipality that received more than $500,000 during the
23 preceding fiscal year, (July 1 through June 30) whether
24 collected by the municipality or disbursed by the Department
25 as required by this Section. Within 10 days after January 14,
26 1991, participating municipalities shall notify the
27 Department in writing of their intent to participate. In
28 addition, for the initial distribution, participating
29 municipalities shall certify to the Department the amounts
30 collected by the municipality for each month under its home
31 rule occupation and service occupation tax during the period
32 July 1, 1989 through June 30, 1990. The allocation within 10
33 days after January 14, 1991, shall be in an amount equal to
34 the monthly average of these amounts, excluding the 2 months
-113- LRB9103095DJcdam07
1 of highest receipts. Monthly average for the period of July
2 1, 1990 through June 30, 1991 will be determined as follows:
3 the amounts collected by the municipality under its home rule
4 occupation and service occupation tax during the period of
5 July 1, 1990 through September 30, 1990, plus amounts
6 collected by the Department and paid to such municipality
7 through June 30, 1991, excluding the 2 months of highest
8 receipts. The monthly average for each subsequent period of
9 July 1 through June 30 shall be an amount equal to the
10 monthly distribution made to each such municipality under the
11 preceding paragraph during this period, excluding the 2
12 months of highest receipts. The distribution made in
13 November 1991 and each year thereafter under this paragraph
14 and the preceding paragraph shall be reduced by the amount
15 allocated and disbursed under this paragraph in the preceding
16 period of July 1 through June 30. The Department shall
17 prepare and certify to the Comptroller for disbursement the
18 allocations made in accordance with this paragraph.
19 Nothing in this Section shall be construed to authorize a
20 municipality to impose a tax upon the privilege of engaging
21 in any business which under the constitution of the United
22 States may not be made the subject of taxation by this State.
23 An ordinance or resolution imposing or discontinuing a
24 tax hereunder or effecting a change in the rate thereof shall
25 be adopted and a certified copy thereof filed with the
26 Department on or before the first day of June, whereupon the
27 Department shall proceed to administer and enforce this
28 Section as of the first day of September next following such
29 adoption and filing. Beginning January 1, 1992, an ordinance
30 or resolution imposing or discontinuing the tax hereunder or
31 effecting a change in the rate thereof shall be adopted and a
32 certified copy thereof filed with the Department on or before
33 the first day of July, whereupon the Department shall proceed
34 to administer and enforce this Section as of the first day of
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1 October next following such adoption and filing. Beginning
2 January 1, 1993, an ordinance or resolution imposing or
3 discontinuing the tax hereunder or effecting a change in the
4 rate thereof shall be adopted and a certified copy thereof
5 filed with the Department on or before the first day of
6 October, whereupon the Department shall proceed to administer
7 and enforce this Section as of the first day of January next
8 following such adoption and filing. However, a municipality
9 located in a county with a population in excess of 3,000,000
10 that elected to become a home rule unit at the general
11 primary election in 1994 may adopt an ordinance or resolution
12 imposing the tax under this Section and file a certified copy
13 of the ordinance or resolution with the Department on or
14 before July 1, 1994. The Department shall then proceed to
15 administer and enforce this Section as of October 1, 1994.
16 Beginning April 1, 1998, an ordinance or resolution imposing
17 or discontinuing the tax hereunder or effecting a change in
18 the rate thereof shall either (i) be adopted and a certified
19 copy thereof filed with the Department on or before the first
20 day of April, whereupon the Department shall proceed to
21 administer and enforce this Section as of the first day of
22 July next following the adoption and filing; or (ii) be
23 adopted and a certified copy thereof filed with the
24 Department on or before the first day of October, whereupon
25 the Department shall proceed to administer and enforce this
26 Section as of the first day of January next following the
27 adoption and filing.
28 Any unobligated balance remaining in the Municipal
29 Retailers' Occupation Tax Fund on December 31, 1989, which
30 fund was abolished by Public Act 85-1135, and all receipts of
31 municipal tax as a result of audits of liability periods
32 prior to January 1, 1990, shall be paid into the Local
33 Government Tax Fund, for distribution as provided by this
34 Section prior to the enactment of Public Act 85-1135. All
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1 receipts of municipal tax as a result of an assessment not
2 arising from an audit, for liability periods prior to January
3 1, 1990, shall be paid into the Local Government Tax Fund for
4 distribution before July 1, 1990, as provided by this Section
5 prior to the enactment of Public Act 85-1135, and on and
6 after July 1, 1990, all such receipts shall be distributed as
7 provided in Section 6z-18 of the State Finance Act.
8 As used in this Section, "municipal" and "municipality"
9 means a city, village or incorporated town, including an
10 incorporated town which has superseded a civil township.
11 This Section shall be known and may be cited as the Home
12 Rule Municipal Service Occupation Tax Act.
13 (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
14 (65 ILCS 5/8-11-6) (from Ch. 24, par. 8-11-6)
15 Sec. 8-11-6. Home Rule Municipal Use Tax Act.
16 (a) The corporate authorities of a home rule
17 municipality may impose a tax upon the privilege of using, in
18 such municipality, any item of tangible personal property
19 which is purchased at retail from a retailer, and which is
20 titled or registered at a location within the corporate
21 limits of such home rule municipality with an agency of this
22 State's government, at a rate which is an increment of 1/4%
23 and based on the selling price of such tangible personal
24 property, as "selling price" is defined in the Use Tax Act.
25 In home rule municipalities with less than 2,000,000
26 inhabitants, the tax shall be collected by the municipality
27 imposing the tax from persons whose Illinois address for
28 titling or registration purposes is given as being in such
29 municipality.
30 (b) In home rule municipalities with 2,000,000 or more
31 inhabitants, the corporate authorities of the municipality
32 may additionally impose a tax beginning July 1, 1991 upon the
33 privilege of using in the municipality, any item of tangible
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1 personal property, other than tangible personal property
2 titled or registered with an agency of the State's
3 government, that is purchased at retail from a retailer
4 located outside the corporate limits of the municipality, at
5 a rate that is an increment of 1/4% not to exceed 1% and
6 based on the selling price of the tangible personal property,
7 as "selling price" is defined in the Use Tax Act. Such tax
8 shall be collected from the purchaser by the municipality
9 imposing such tax.
10 To prevent multiple home rule taxation, the use in a home
11 rule municipality of tangible personal property that is
12 acquired outside the municipality and caused to be brought
13 into the municipality by a person who has already paid a home
14 rule municipal tax in another municipality in respect to the
15 sale, purchase, or use of that property, shall be exempt to
16 the extent of the amount of the tax properly due and paid in
17 the other home rule municipality.
18 (b-5) A home rule municipality that has not imposed a
19 tax under this Section on the use of motor fuel or gasohol
20 before the effective date of this amendatory Act of the 91st
21 General Assembly shall not impose such a tax on or after that
22 date. A home rule municipality that has imposed a tax under
23 this Section on the use of motor fuel or gasohol before the
24 effective date of this amendatory Act of the 91st General
25 Assembly shall not increase the rate of the tax on or after
26 that date. If, as a result of the provisions of this
27 amendatory Act of the 91st General Assembly, the rate of tax
28 imposed on the sale of motor fuel and gasohol by the
29 Retailers' Occupation Tax Act returns to 6.25%, then the
30 prohibition against imposing a tax on the sale of motor fuel
31 and gasohol and the prohibition against an increase in the
32 rate of any tax already imposed on the sale of motor fuel and
33 gasohol are no longer in effect. This amendatory Act of the
34 91st General Assembly is a denial and limitation of home rule
-117- LRB9103095DJcdam07
1 powers to tax under subsection (g) of Section 6 of Article
2 VII of the Illinois Constitution.
3 (c) If a municipality having 2,000,000 or more
4 inhabitants imposes the tax authorized by subsection (a),
5 then the tax shall be collected by the Illinois Department of
6 Revenue when the property is purchased at retail from a
7 retailer in the county in which the home rule municipality
8 imposing the tax is located, and in all contiguous counties.
9 The tax shall be remitted to the State, or an exemption
10 determination must be obtained from the Department before the
11 title or certificate of registration for the property may be
12 issued. The tax or proof of exemption may be transmitted to
13 the Department by way of the State agency with which, or
14 State officer with whom, the tangible personal property must
15 be titled or registered if the Department and that agency or
16 State officer determine that this procedure will expedite the
17 processing of applications for title or registration.
18 The Department shall have full power to administer and
19 enforce this Section to collect all taxes, penalties and
20 interest due hereunder, to dispose of taxes, penalties and
21 interest so collected in the manner hereinafter provided, and
22 determine all rights to credit memoranda or refunds arising
23 on account of the erroneous payment of tax, penalty or
24 interest hereunder. In the administration of and compliance
25 with this Section the Department and persons who are subject
26 to this Section shall have the same rights, remedies,
27 privileges, immunities, powers and duties, and be subject to
28 the same conditions, restrictions, limitations, penalties and
29 definitions of terms, and employ the same modes of procedure
30 as are prescribed in Sections 2 (except the definition of
31 "retailer maintaining a place of business in this State"), 3
32 (except provisions pertaining to the State rate of tax, and
33 except provisions concerning collection or refunding of the
34 tax by retailers), 4, 11, 12, 12a, 14, 15, 19, 20, 21 and 22
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1 of the Use Tax Act, which are not inconsistent with this
2 Section, as fully as if provisions contained in those
3 Sections of the Use Tax Act were set forth herein.
4 Whenever the Department determines that a refund shall be
5 made under this Section to a claimant instead of issuing a
6 credit memorandum, the Department shall notify the State
7 Comptroller, who shall cause the order to be drawn for the
8 amount specified, and to the person named, in such
9 notification from the Department. Such refund shall be paid
10 by the State Treasurer out of the home rule municipal
11 retailers' occupation tax fund.
12 The Department shall forthwith pay over to the State
13 Treasurer, ex officio, as trustee, all taxes, penalties and
14 interest collected hereunder. On or before the 25th day of
15 each calendar month, the Department shall prepare and certify
16 to the State Comptroller the disbursement of stated sums of
17 money to named municipalities, the municipality in each
18 instance to be that municipality from which the Department
19 during the second preceding calendar month, collected
20 municipal use tax from any person whose Illinois address for
21 titling or registration purposes is given as being in such
22 municipality. The amount to be paid to each municipality
23 shall be the amount (not including credit memoranda)
24 collected hereunder during the second preceding calendar
25 month by the Department, and not including an amount equal to
26 the amount of refunds made during the second preceding
27 calendar month by the Department on behalf of such
28 municipality, less the amount expended during the second
29 preceding month by the Department to be paid from the
30 appropriation to the Department from the Home Rule Municipal
31 Retailers' Occupation Tax Trust Fund. The appropriation to
32 cover the costs incurred by the Department in administering
33 and enforcing this Section shall not exceed 2% of the amount
34 estimated to be deposited into the Home Rule Municipal
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1 Retailers' Occupation Tax Trust Fund during the fiscal year
2 for which the appropriation is made. Within 10 days after
3 receipt by the State Comptroller of the disbursement
4 certification to the municipalities provided for in this
5 Section to be given to the State Comptroller by the
6 Department, the State Comptroller shall cause the orders to
7 be drawn for the respective amounts in accordance with the
8 directions contained in that certification.
9 Any ordinance imposing or discontinuing any tax to be
10 collected and enforced by the Department under this Section
11 shall be adopted and a certified copy thereof filed with the
12 Department on or before October 1, whereupon the Department
13 of Revenue shall proceed to administer and enforce this
14 Section on behalf of the municipalities as of January 1 next
15 following such adoption and filing. Beginning April 1, 1998,
16 any ordinance imposing or discontinuing any tax to be
17 collected and enforced by the Department under this Section
18 shall either (i) be adopted and a certified copy thereof
19 filed with the Department on or before April 1, whereupon the
20 Department of Revenue shall proceed to administer and enforce
21 this Section on behalf of the municipalities as of July 1
22 next following the adoption and filing; or (ii) be adopted
23 and a certified copy thereof filed with the Department on or
24 before October 1, whereupon the Department of Revenue shall
25 proceed to administer and enforce this Section on behalf of
26 the municipalities as of January 1 next following the
27 adoption and filing.
28 Nothing in this subsection (c) shall prevent a home rule
29 municipality from collecting the tax pursuant to subsection
30 (a) in any situation where such tax is not collected by the
31 Department of Revenue under this subsection (c).
32 (d) Any unobligated balance remaining in the Municipal
33 Retailers' Occupation Tax Fund on December 31, 1989, which
34 fund was abolished by Public Act 85-1135, and all receipts of
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1 municipal tax as a result of audits of liability periods
2 prior to January 1, 1990, shall be paid into the Local
3 Government Tax Fund, for distribution as provided by this
4 Section prior to the enactment of Public Act 85-1135. All
5 receipts of municipal tax as a result of an assessment not
6 arising from an audit, for liability periods prior to January
7 1, 1990, shall be paid into the Local Government Tax Fund for
8 distribution before July 1, 1990, as provided by this Section
9 prior to the enactment of Public Act 85-1135, and on and
10 after July 1, 1990, all such receipts shall be distributed as
11 provided in Section 6z-18 of the State Finance Act.
12 (e) As used in this Section, "Municipal" and
13 "Municipality" means a city, village or incorporated town,
14 including an incorporated town which has superseded a civil
15 township.
16 (f) This Section shall be known and may be cited as the
17 Home Rule Municipal Use Tax Act.
18 (Source: P.A. 90-562, eff. 12-16-97; 90-689, eff. 7-31-98;
19 91-51, eff. 6-30-99.)
20 (65 ILCS 5/8-11-15) (from Ch. 24, par. 8-11-15)
21 Sec. 8-11-15. Municipal motor fuel.
22 (a) The corporate authorities of a municipality of over
23 100,000 inhabitants may, upon approval of the electors of the
24 municipality pursuant to subsection (b), impose a tax of one
25 cent per gallon on motor fuel sold at retail within such
26 municipality. A tax imposed pursuant to this Section shall be
27 paid in addition to any other taxes on such motor fuel.
28 A municipality that has not imposed a tax under this
29 Section before the effective date of this amendatory Act of
30 the 91st General Assembly shall not impose such a tax on or
31 after that date. A municipality that has imposed a tax under
32 this Section before the effective date of this amendatory Act
33 of the 91st General Assembly shall not increase the rate of
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1 the tax on or after that date. If, as a result of the
2 provisions of this amendatory Act of the 91st General
3 Assembly, the rate of tax imposed on the sale of motor fuel
4 and gasohol by the Retailers' Occupation Tax Act returns to
5 6.25%, then the prohibition against imposing a tax on the
6 sale of motor fuel and gasohol and the prohibition against an
7 increase in the rate of any tax already imposed on the sale
8 of motor fuel and gasohol are no longer in effect. This
9 amendatory Act of the 91st General Assembly is a denial and
10 limitation of home rule powers to tax under subsection (g) of
11 Section 6 of Article VII of the Illinois Constitution.
12 (b) The corporate authorities of the municipality may by
13 resolution call for the submission to the electors of the
14 municipality of the question of whether the municipality
15 shall impose such tax. Such question shall be certified by
16 the municipal clerk to the election authority in accordance
17 with Section 28-5 of The Election Code. The question shall be
18 in substantially the following form:
19 -------------------------------------------------------------
20 Shall the city (village or
21 incorporated town) of ....... YES
22 impose a tax of one cent per -----------------------------
23 gallon on motor fuel sold at NO
24 retail within its boundaries?
25 -------------------------------------------------------------
26 If a majority of the electors in the municipality voting
27 upon the question vote in the affirmative, such tax shall be
28 imposed.
29 (c) The purchaser of the motor fuel shall be liable for
30 payment of a tax imposed pursuant to this Section. This
31 Section shall not be construed to impose a tax on the
32 occupation of persons engaged in the sale of motor fuel.
33 If a municipality imposes a tax on motor fuel pursuant to
34 this Section, it shall be the duty of any person engaged in
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1 the retail sale of motor fuel within such municipality to
2 collect such tax from the purchaser at the same time he
3 collects the purchase price of the motor fuel and to pay over
4 such tax to the municipality as prescribed by the ordinance
5 of the municipality imposing such tax.
6 (d) For purposes of this Section, "motor fuel" shall
7 have the same meaning as provided in the "Motor Fuel Tax
8 Law".
9 (Source: P.A. 84-1099.)
10 Section 35. The Civic Center Code is amended by changing
11 Section 245-12 as follows:
12 (70 ILCS 200/245-12)
13 Sec. 245-12. Use and occupation taxes.
14 (a) The Authority may adopt a resolution that authorizes
15 a referendum on the question of whether the Authority shall
16 be authorized to impose a retailers' occupation tax, a
17 service occupation tax, and a use tax in one-quarter percent
18 increments at a rate not to exceed 1%. The Authority shall
19 certify the question to the proper election authorities who
20 shall submit the question to the voters of the metropolitan
21 area at the next regularly scheduled election in accordance
22 with the general election law. The question shall be in
23 substantially the following form:
24 "Shall the Salem Civic Center Authority be authorized to
25 impose a retailers' occupation tax, a service occupation
26 tax, and a use tax at the rate of (rate) for the sole
27 purpose of obtaining funds for the support, construction,
28 maintenance, or financing of a facility of the
29 Authority?"
30 Votes shall be recorded as "yes" or "no". If a majority
31 of all votes cast on the proposition are in favor of the
32 proposition, the Authority is authorized to impose the tax.
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1 (b) The Authority shall impose the retailers' occupation
2 tax upon all persons engaged in the business of selling
3 tangible personal property at retail in the metropolitan
4 area, at the rate approved by referendum, on the gross
5 receipts from the sales made in the course of such business
6 within the metropolitan area. The tax imposed under this
7 Section and all civil penalties that may be assessed as an
8 incident thereof shall be collected and enforced by the
9 Department of Revenue. The Department has full power to
10 administer and enforce this Section; to collect all taxes and
11 penalties so collected in the manner provided in this
12 Section; and to determine all rights to credit memoranda
13 arising on account of the erroneous payment of tax or penalty
14 hereunder. In the administration of, and compliance with,
15 this Section, the Department and persons who are subject to
16 this Section shall (i) have the same rights, remedies,
17 privileges, immunities, powers and duties, (ii) be subject to
18 the same conditions, restrictions, limitations, penalties,
19 exclusions, exemptions, and definitions of terms, and (iii)
20 employ the same modes of procedure as are prescribed in
21 Sections 1, 1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2,
22 2-5, 2-5.5, 2-10 (in respect to all provisions therein other
23 than the State rate of tax), 2-15 through 2-70, 2a, 2b, 2c, 3
24 (except as to the disposition of taxes and penalties
25 collected and provisions related to quarter monthly
26 payments), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 5k, 5l,
27 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of the
28 Retailers' Occupation Tax Act and Section 3-7 of the Uniform
29 Penalty and Interest Act, as fully as if those provisions
30 were set forth in this subsection.
31 If the Authority has not imposed a tax under this
32 subsection on the sale of motor fuel or gasohol before the
33 effective date of this amendatory Act of the 91st General
34 Assembly, then the Authority shall not impose such a tax on
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1 or after that date. If the Authority has imposed a tax under
2 this subsection on the sale of motor fuel or gasohol before
3 the effective date of this amendatory Act of the 91st General
4 Assembly, then the Authority shall not increase the rate of
5 the tax on or after that date. If, as a result of the
6 provisions of this amendatory Act of the 91st General
7 Assembly, the rate of tax imposed on the sale of motor fuel
8 and gasohol by the Retailers' Occupation Tax Act returns to
9 6.25%, then the prohibition against imposing a tax on the
10 sale of motor fuel and gasohol and the prohibition against an
11 increase in the rate of any tax already imposed on the sale
12 of motor fuel and gasohol are no longer in effect.
13 Persons subject to any tax imposed under this subsection
14 may reimburse themselves for their seller's tax liability by
15 separately stating the tax as an additional charge, which
16 charge may be stated in combination, in a single amount, with
17 State taxes that sellers are required to collect, in
18 accordance with such bracket schedules as the Department may
19 prescribe.
20 Whenever the Department determines that a refund should
21 be made under this subsection to a claimant instead of
22 issuing a credit memorandum, the Department shall notify the
23 State Comptroller, who shall cause the warrant to be drawn
24 for the amount specified, and to the person named, in the
25 notification from the Department. The refund shall be paid
26 by the State Treasurer out of the tax fund referenced under
27 paragraph (g) of this Section.
28 If a tax is imposed under this subsection (b), a tax
29 shall also be imposed at the same rate under subsections (c)
30 and (d) of this Section.
31 For the purpose of determining whether a tax authorized
32 under this Section is applicable, a retail sale, by a
33 producer of coal or other mineral mined in Illinois, is a
34 sale at retail at the place where the coal or other mineral
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1 mined in Illinois is extracted from the earth. This
2 paragraph does not apply to coal or other mineral when it is
3 delivered or shipped by the seller to the purchaser at a
4 point outside Illinois so that the sale is exempt under the
5 Federal Constitution as a sale in interstate or foreign
6 commerce.
7 Nothing in this Section shall be construed to authorize
8 the Authority to impose a tax upon the privilege of engaging
9 in any business which under the Constitution of the United
10 States may not be made the subject of taxation by this State.
11 (c) If a tax has been imposed under subsection (b), a
12 service occupation tax shall also be imposed at the same rate
13 upon all persons engaged, in the metropolitan area, in the
14 business of making sales of service, who, as an incident to
15 making those sales of service, transfer tangible personal
16 property within the metropolitan area as an incident to a
17 sale of service. The tax imposed under this subsection and
18 all civil penalties that may be assessed as an incident
19 thereof shall be collected and enforced by the Department of
20 Revenue. The Department has full power to administer and
21 enforce this paragraph; to collect all taxes and penalties
22 due hereunder; to dispose of taxes and penalties so collected
23 in the manner hereinafter provided; and to determine all
24 rights to credit memoranda arising on account of the
25 erroneous payment of tax or penalty hereunder. In the
26 administration of, and compliance with this paragraph, the
27 Department and persons who are subject to this paragraph
28 shall (i) have the same rights, remedies, privileges,
29 immunities, powers, and duties, (ii) be subject to the same
30 conditions, restrictions, limitations, penalties, exclusions,
31 exemptions, and definitions of terms, and (iii) employ the
32 same modes of procedure as are prescribed in Sections 2
33 (except that the reference to State in the definition of
34 supplier maintaining a place of business in this State shall
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1 mean the metropolitan area), 2a, 2b, 3 through 3-55 (in
2 respect to all provisions therein other than the State rate
3 of tax), 4 (except that the reference to the State shall be
4 to the Authority), 5, 7, 8 (except that the jurisdiction to
5 which the tax shall be a debt to the extent indicated in that
6 Section 8 shall be the Authority), 9 (except as to the
7 disposition of taxes and penalties collected, and except that
8 the returned merchandise credit for this tax may not be taken
9 against any State tax), 11, 12 (except the reference therein
10 to Section 2b of the Retailers' Occupation Tax Act), 13
11 (except that any reference to the State shall mean the
12 Authority), 15, 16, 17, 18, 19 and 20 of the Service
13 Occupation Tax Act and Section 3-7 of the Uniform Penalty and
14 Interest Act, as fully as if those provisions were set forth
15 herein.
16 If the Authority has not imposed a tax under this
17 subsection on the selling price of motor fuel or gasohol
18 before the effective date of this amendatory Act of the 91st
19 General Assembly, then the Authority shall not impose such a
20 tax on or after that date. If the Authority has imposed a
21 tax under this subsection on the selling price of motor fuel
22 or gasohol before the effective date of this amendatory Act
23 of the 91st General Assembly, then the Authority shall not
24 increase the rate of the tax on or after that date. If, as a
25 result of the provisions of this amendatory Act of the 91st
26 General Assembly, the rate of tax imposed on the sale of
27 motor fuel and gasohol by the Retailers' Occupation Tax Act
28 returns to 6.25%, then the prohibition against imposing a tax
29 on the sale of motor fuel and gasohol and the prohibition
30 against an increase in the rate of any tax already imposed on
31 the sale of motor fuel and gasohol are no longer in effect.
32 Persons subject to any tax imposed under the authority
33 granted in this subsection may reimburse themselves for their
34 serviceman's tax liability by separately stating the tax as
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1 an additional charge, which charge may be stated in
2 combination, in a single amount, with State tax that
3 servicemen are authorized to collect under the Service Use
4 Tax Act, in accordance with such bracket schedules as the
5 Department may prescribe.
6 Whenever the Department determines that a refund should
7 be made under this subsection to a claimant instead of
8 issuing a credit memorandum, the Department shall notify the
9 State Comptroller, who shall cause the warrant to be drawn
10 for the amount specified, and to the person named, in the
11 notification from the Department. The refund shall be paid
12 by the State Treasurer out of the tax fund referenced under
13 paragraph (g) of this Section.
14 Nothing in this paragraph shall be construed to authorize
15 the Authority to impose a tax upon the privilege of engaging
16 in any business which under the Constitution of the United
17 States may not be made the subject of taxation by the State.
18 (d) If a tax has been imposed under subsection (b), a
19 use tax shall also be imposed at the same rate upon the
20 privilege of using, in the metropolitan area, any item of
21 tangible personal property that is purchased outside the
22 metropolitan area at retail from a retailer, and that is
23 titled or registered at a location within the metropolitan
24 area with an agency of this State's government. "Selling
25 price" is defined as in the Use Tax Act. The tax shall be
26 collected from persons whose Illinois address for titling or
27 registration purposes is given as being in the metropolitan
28 area. The tax shall be collected by the Department of
29 Revenue for the Authority. The tax must be paid to the State,
30 or an exemption determination must be obtained from the
31 Department of Revenue, before the title or certificate of
32 registration for the property may be issued. The tax or
33 proof of exemption may be transmitted to the Department by
34 way of the State agency with which, or the State officer with
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1 whom, the tangible personal property must be titled or
2 registered if the Department and the State agency or State
3 officer determine that this procedure will expedite the
4 processing of applications for title or registration.
5 The Department has full power to administer and enforce
6 this paragraph; to collect all taxes, penalties and interest
7 due hereunder; to dispose of taxes, penalties and interest so
8 collected in the manner hereinafter provided; and to
9 determine all rights to credit memoranda or refunds arising
10 on account of the erroneous payment of tax, penalty or
11 interest hereunder. In the administration of, and compliance
12 with, this subsection, the Department and persons who are
13 subject to this paragraph shall (i) have the same rights,
14 remedies, privileges, immunities, powers, and duties, (ii) be
15 subject to the same conditions, restrictions, limitations,
16 penalties, exclusions, exemptions, and definitions of terms,
17 and (iii) employ the same modes of procedure as are
18 prescribed in Sections 2 (except the definition of "retailer
19 maintaining a place of business in this State"), 3, 3-5,
20 3-10, 3-45, 3-55, 3-65, 3-70, 3-85, 3a, 4, 6, 7, 8 (except
21 that the jurisdiction to which the tax shall be a debt to the
22 extent indicated in that Section 8 shall be the Authority), 9
23 (except provisions relating to quarter monthly payments), 10,
24 11, 12, 12a, 12b, 13, 14, 15, 19, 20, 21, and 22 of the Use
25 Tax Act and Section 3-7 of the Uniform Penalty and Interest
26 Act, that are not inconsistent with this paragraph, as fully
27 as if those provisions were set forth herein.
28 If the Authority has not imposed a tax under this
29 subsection on the use of motor fuel or gasohol before the
30 effective date of this amendatory Act of the 91st General
31 Assembly, then the Authority shall not impose such a tax on
32 or after that date. If the Authority has imposed a tax under
33 this subsection on the use of motor fuel or gasohol before
34 the effective date of this amendatory Act of the 91st General
-129- LRB9103095DJcdam07
1 Assembly, then the Authority shall not increase the rate of
2 the tax on or after that date. If, as a result of the
3 provisions of this amendatory Act of the 91st General
4 Assembly, the rate of tax imposed on the sale of motor fuel
5 and gasohol by the Retailers' Occupation Tax Act returns to
6 6.25%, then the prohibition against imposing a tax on the
7 sale of motor fuel and gasohol and the prohibition against an
8 increase in the rate of any tax already imposed on the sale
9 of motor fuel and gasohol are no longer in effect.
10 Whenever the Department determines that a refund should
11 be made under this subsection to a claimant instead of
12 issuing a credit memorandum, the Department shall notify the
13 State Comptroller, who shall cause the order to be drawn for
14 the amount specified, and to the person named, in the
15 notification from the Department. The refund shall be paid by
16 the State Treasurer out of the tax fund referenced under
17 paragraph (g) of this Section.
18 (e) A certificate of registration issued by the State
19 Department of Revenue to a retailer under the Retailers'
20 Occupation Tax Act or under the Service Occupation Tax Act
21 shall permit the registrant to engage in a business that is
22 taxed under the tax imposed under paragraphs (b), (c), or (d)
23 of this Section and no additional registration shall be
24 required. A certificate issued under the Use Tax Act or the
25 Service Use Tax Act shall be applicable with regard to any
26 tax imposed under paragraph (c) of this Section.
27 (f) The results of any election authorizing a
28 proposition to impose a tax under this Section or effecting a
29 change in the rate of tax shall be certified by the proper
30 election authorities and filed with the Illinois Department
31 on or before the first day of April. In addition, an
32 ordinance imposing, discontinuing, or effecting a change in
33 the rate of tax under this Section shall be adopted and a
34 certified copy thereof filed with the Department on or before
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1 the first day of April. After proper receipt of such
2 certifications, the Department shall proceed to administer
3 and enforce this Section as of the first day of July next
4 following such adoption and filing.
5 (g) The Department of Revenue shall, upon collecting any
6 taxes and penalties as provided in this Section, pay the
7 taxes and penalties over to the State Treasurer as trustee
8 for the Authority. The taxes and penalties shall be held in a
9 trust fund outside the State Treasury. On or before the 25th
10 day of each calendar month, the Department of Revenue shall
11 prepare and certify to the Comptroller of the State of
12 Illinois the amount to be paid to the Authority, which shall
13 be the balance in the fund, less any amount determined by the
14 Department to be necessary for the payment of refunds. Within
15 10 days after receipt by the Comptroller of the certification
16 of the amount to be paid to the Authority, the Comptroller
17 shall cause an order to be drawn for payment for the amount
18 in accordance with the directions contained in the
19 certification. Amounts received from the tax imposed under
20 this Section shall be used only for the support,
21 construction, maintenance, or financing of a facility of the
22 Authority.
23 (h) When certifying the amount of a monthly disbursement
24 to the Authority under this Section, the Department shall
25 increase or decrease the amounts by an amount necessary to
26 offset any miscalculation of previous disbursements. The
27 offset amount shall be the amount erroneously disbursed
28 within the previous 6 months from the time a miscalculation
29 is discovered.
30 (i) This Section may be cited as the Salem Civic Center
31 Use and Occupation Tax Law.
32 (Source: P.A. 90-328, eff. 1-1-98.)
33 Section 40. The Local Mass Transit District Act is
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1 amended by changing Section 5.01 as follows:
2 (70 ILCS 3610/5.01) (from Ch. 111 2/3, par. 355.01)
3 Sec. 5.01. Metro East Mass Transit District; use and
4 occupation taxes.
5 (a) The Board of Trustees of any Metro East Mass Transit
6 District may, by ordinance adopted with the concurrence of
7 two-thirds of the then trustees, impose throughout the
8 District any or all of the taxes and fees provided in this
9 Section. All taxes and fees imposed under this Section shall
10 be used only for public mass transportation systems, and the
11 amount used to provide mass transit service to unserved areas
12 of the District shall be in the same proportion to the total
13 proceeds as the number of persons residing in the unserved
14 areas is to the total population of the District. Except as
15 otherwise provided in this Act, taxes imposed under this
16 Section and civil penalties imposed incident thereto shall be
17 collected and enforced by the State Department of Revenue.
18 The Department shall have the power to administer and enforce
19 the taxes and to determine all rights for refunds for
20 erroneous payments of the taxes.
21 (b) The Board may impose a Metro East Mass Transit
22 District Retailers' Occupation Tax upon all persons engaged
23 in the business of selling tangible personal property at
24 retail in the district at a rate of 1/4 of 1%, or as
25 authorized under subsection (d-5) of this Section, of the
26 gross receipts from the sales made in the course of such
27 business within the district. The tax imposed under this
28 Section and all civil penalties that may be assessed as an
29 incident thereof shall be collected and enforced by the State
30 Department of Revenue. The Department shall have full power
31 to administer and enforce this Section; to collect all taxes
32 and penalties so collected in the manner hereinafter
33 provided; and to determine all rights to credit memoranda
-132- LRB9103095DJcdam07
1 arising on account of the erroneous payment of tax or penalty
2 hereunder. In the administration of, and compliance with,
3 this Section, the Department and persons who are subject to
4 this Section shall have the same rights, remedies,
5 privileges, immunities, powers and duties, and be subject to
6 the same conditions, restrictions, limitations, penalties,
7 exclusions, exemptions and definitions of terms and employ
8 the same modes of procedure, as are prescribed in Sections 1,
9 1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect
10 to all provisions therein other than the State rate of tax),
11 2c, 3 (except as to the disposition of taxes and penalties
12 collected), 4, 5, 5a, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l,
13 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and 14 of the
14 Retailers' Occupation Tax Act and Section 3-7 of the Uniform
15 Penalty and Interest Act, as fully as if those provisions
16 were set forth herein.
17 If the Board has not imposed a tax under this subsection
18 on the sale of motor fuel or gasohol before the effective
19 date of this amendatory Act of the 91st General Assembly,
20 then the Board shall not impose such a tax on or after that
21 date. If the Board has imposed a tax under this subsection
22 on the sale of motor fuel or gasohol before the effective
23 date of this amendatory Act of the 91st General Assembly,
24 then the Board shall not increase the rate of the tax on or
25 after that date. If, as a result of the provisions of this
26 amendatory Act of the 91st General Assembly, the rate of tax
27 imposed on the sale of motor fuel and gasohol by the
28 Retailers' Occupation Tax Act returns to 6.25%, then the
29 prohibition against imposing a tax on the sale of motor fuel
30 and gasohol and the prohibition against an increase in the
31 rate of any tax already imposed on the sale of motor fuel and
32 gasohol are no longer in effect.
33 Persons subject to any tax imposed under the Section may
34 reimburse themselves for their seller's tax liability
-133- LRB9103095DJcdam07
1 hereunder by separately stating the tax as an additional
2 charge, which charge may be stated in combination, in a
3 single amount, with State taxes that sellers are required to
4 collect under the Use Tax Act, in accordance with such
5 bracket schedules as the Department may prescribe.
6 Whenever the Department determines that a refund should
7 be made under this Section to a claimant instead of issuing a
8 credit memorandum, the Department shall notify the State
9 Comptroller, who shall cause the warrant to be drawn for the
10 amount specified, and to the person named, in the
11 notification from the Department. The refund shall be paid
12 by the State Treasurer out of the Metro East Mass Transit
13 District tax fund established under paragraph (g) of this
14 Section.
15 If a tax is imposed under this subsection (b), a tax
16 shall also be imposed under subsections (c) and (d) of this
17 Section.
18 For the purpose of determining whether a tax authorized
19 under this Section is applicable, a retail sale, by a
20 producer of coal or other mineral mined in Illinois, is a
21 sale at retail at the place where the coal or other mineral
22 mined in Illinois is extracted from the earth. This
23 paragraph does not apply to coal or other mineral when it is
24 delivered or shipped by the seller to the purchaser at a
25 point outside Illinois so that the sale is exempt under the
26 Federal Constitution as a sale in interstate or foreign
27 commerce.
28 Nothing in this Section shall be construed to authorize
29 the Metro East Mass Transit District to impose a tax upon the
30 privilege of engaging in any business which under the
31 Constitution of the United States may not be made the subject
32 of taxation by this State.
33 (c) If a tax has been imposed under subsection (b), a
34 Metro East Mass Transit District Service Occupation Tax shall
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1 also be imposed upon all persons engaged, in the district, in
2 the business of making sales of service, who, as an incident
3 to making those sales of service, transfer tangible personal
4 property within the District, either in the form of tangible
5 personal property or in the form of real estate as an
6 incident to a sale of service. The tax rate shall be 1/4%, or
7 as authorized under subsection (d-5) of this Section, of the
8 selling price of tangible personal property so transferred
9 within the district. The tax imposed under this paragraph
10 and all civil penalties that may be assessed as an incident
11 thereof shall be collected and enforced by the State
12 Department of Revenue. The Department shall have full power
13 to administer and enforce this paragraph; to collect all
14 taxes and penalties due hereunder; to dispose of taxes and
15 penalties so collected in the manner hereinafter provided;
16 and to determine all rights to credit memoranda arising on
17 account of the erroneous payment of tax or penalty hereunder.
18 In the administration of, and compliance with this paragraph,
19 the Department and persons who are subject to this paragraph
20 shall have the same rights, remedies, privileges, immunities,
21 powers and duties, and be subject to the same conditions,
22 restrictions, limitations, penalties, exclusions, exemptions
23 and definitions of terms and employ the same modes of
24 procedure as are prescribed in Sections 1a-1, 2 (except that
25 the reference to State in the definition of supplier
26 maintaining a place of business in this State shall mean the
27 Authority), 2a, 3 through 3-50 (in respect to all provisions
28 therein other than the State rate of tax), 4 (except that the
29 reference to the State shall be to the Authority), 5, 7, 8
30 (except that the jurisdiction to which the tax shall be a
31 debt to the extent indicated in that Section 8 shall be the
32 District), 9 (except as to the disposition of taxes and
33 penalties collected, and except that the returned merchandise
34 credit for this tax may not be taken against any State tax),
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1 10, 11, 12 (except the reference therein to Section 2b of the
2 Retailers' Occupation Tax Act), 13 (except that any reference
3 to the State shall mean the District), the first paragraph of
4 Section 15, 16, 17, 18, 19 and 20 of the Service Occupation
5 Tax Act and Section 3-7 of the Uniform Penalty and Interest
6 Act, as fully as if those provisions were set forth herein.
7 If the Board has not imposed a tax under this subsection
8 on the selling price of motor fuel or gasohol before the
9 effective date of this amendatory Act of the 91st General
10 Assembly, then the Board shall not impose such a tax on or
11 after that date. If the Board has imposed a tax under this
12 subsection on the selling price of motor fuel or gasohol
13 before the effective date of this amendatory Act of the
14 General Assembly, then the Board shall not increase the rate
15 of the tax on or after that date. If, as a result of the
16 provisions of this amendatory Act of the 91st General
17 Assembly, the rate of tax imposed on the sale of motor fuel
18 and gasohol by the Retailers' Occupation Tax Act returns to
19 6.25%, then the prohibition against imposing a tax on the
20 sale of motor fuel and gasohol and the prohibition against an
21 increase in the rate of any tax already imposed on the sale
22 of motor fuel and gasohol are no longer in effect.
23 Persons subject to any tax imposed under the authority
24 granted in this paragraph may reimburse themselves for their
25 serviceman's tax liability hereunder by separately stating
26 the tax as an additional charge, which charge may be stated
27 in combination, in a single amount, with State tax that
28 servicemen are authorized to collect under the Service Use
29 Tax Act, in accordance with such bracket schedules as the
30 Department may prescribe.
31 Whenever the Department determines that a refund should
32 be made under this paragraph to a claimant instead of issuing
33 a credit memorandum, the Department shall notify the State
34 Comptroller, who shall cause the warrant to be drawn for the
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1 amount specified, and to the person named, in the
2 notification from the Department. The refund shall be paid
3 by the State Treasurer out of the Metro East Mass Transit
4 District tax fund established under paragraph (g) of this
5 Section.
6 Nothing in this paragraph shall be construed to authorize
7 the District to impose a tax upon the privilege of engaging
8 in any business which under the Constitution of the United
9 States may not be made the subject of taxation by the State.
10 (d) If a tax has been imposed under subsection (b), a
11 Metro East Mass Transit District Use Tax shall also be
12 imposed upon the privilege of using, in the district, any
13 item of tangible personal property that is purchased outside
14 the district at retail from a retailer, and that is titled or
15 registered with an agency of this State's government, at a
16 rate of 1/4%, or as authorized under subsection (d-5) of this
17 Section, of the selling price of the tangible personal
18 property within the District, as "selling price" is defined
19 in the Use Tax Act. The tax shall be collected from persons
20 whose Illinois address for titling or registration purposes
21 is given as being in the District. The tax shall be
22 collected by the Department of Revenue for the Metro East
23 Mass Transit District. The tax must be paid to the State, or
24 an exemption determination must be obtained from the
25 Department of Revenue, before the title or certificate of
26 registration for the property may be issued. The tax or
27 proof of exemption may be transmitted to the Department by
28 way of the State agency with which, or the State officer with
29 whom, the tangible personal property must be titled or
30 registered if the Department and the State agency or State
31 officer determine that this procedure will expedite the
32 processing of applications for title or registration.
33 The Department shall have full power to administer and
34 enforce this paragraph; to collect all taxes, penalties and
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1 interest due hereunder; to dispose of taxes, penalties and
2 interest so collected in the manner hereinafter provided; and
3 to determine all rights to credit memoranda or refunds
4 arising on account of the erroneous payment of tax, penalty
5 or interest hereunder. In the administration of, and
6 compliance with, this paragraph, the Department and persons
7 who are subject to this paragraph shall have the same rights,
8 remedies, privileges, immunities, powers and duties, and be
9 subject to the same conditions, restrictions, limitations,
10 penalties, exclusions, exemptions and definitions of terms
11 and employ the same modes of procedure, as are prescribed in
12 Sections 2 (except the definition of "retailer maintaining a
13 place of business in this State"), 3 through 3-80 (except
14 provisions pertaining to the State rate of tax, and except
15 provisions concerning collection or refunding of the tax by
16 retailers), 4, 11, 12, 12a, 14, 15, 19 (except the portions
17 pertaining to claims by retailers and except the last
18 paragraph concerning refunds), 20, 21 and 22 of the Use Tax
19 Act and Section 3-7 of the Uniform Penalty and Interest Act,
20 that are not inconsistent with this paragraph, as fully as if
21 those provisions were set forth herein.
22 If the Board has not imposed a tax under this subsection
23 on the use of motor fuel or gasohol before the effective date
24 of this amendatory Act of the 91st General Assembly, then the
25 Board shall not impose such a tax on or after that date. If
26 the Board has imposed a tax under this subsection on the use
27 of motor fuel or gasohol before the effective date of this
28 amendatory Act of the 91st General Assembly, then the Board
29 shall not increase the rate of the tax on or after that date.
30 If, as a result of the provisions of this amendatory Act of
31 the 91st General Assembly, the rate of tax imposed on the
32 sale of motor fuel and gasohol by the Retailers' Occupation
33 Tax Act returns to 6.25%, then the prohibition against
34 imposing a tax on the sale of motor fuel and gasohol and the
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1 prohibition against an increase in the rate of any tax
2 already imposed on the sale of motor fuel and gasohol are no
3 longer in effect.
4 Whenever the Department determines that a refund should
5 be made under this paragraph to a claimant instead of issuing
6 a credit memorandum, the Department shall notify the State
7 Comptroller, who shall cause the order to be drawn for the
8 amount specified, and to the person named, in the
9 notification from the Department. The refund shall be paid by
10 the State Treasurer out of the Metro East Mass Transit
11 District tax fund established under paragraph (g) of this
12 Section.
13 (d-5) The county board of any county participating in
14 the Metro East Mass Transit District may authorize, by
15 ordinance, a referendum on the question of whether the tax
16 rates for the Metro East Mass Transit District Retailers'
17 Occupation Tax, the Metro East Mass Transit District Service
18 Occupation Tax, and the Metro East Mass Transit District Use
19 Tax for the District should be increased from 0.25% to 0.75%.
20 Upon adopting the ordinance, the county board shall certify
21 the proposition to the proper election officials who shall
22 submit the proposition to the voters of the District at the
23 next election, in accordance with the general election law.
24 The proposition shall be in substantially the following
25 form:
26 Shall the tax rates for the Metro East Mass Transit
27 District Retailers' Occupation Tax, the Metro East Mass
28 Transit District Service Occupation Tax, and the Metro
29 East Mass Transit District Use Tax be increased from
30 0.25% to 0.75%?
31 The votes shall be recorded as "YES" or "NO". If a
32 majority of all votes cast on the proposition are for the
33 increase in the tax rates, the Metro East Mass Transit
34 District shall begin imposing the increased rates in the
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1 District, and the Department of Revenue shall begin
2 collecting the increased amounts, as provided under this
3 Section. An ordinance imposing or discontinuing a tax
4 hereunder or effecting a change in the rate thereof shall be
5 adopted and a certified copy thereof filed with the
6 Department on or before the first day of October, whereupon
7 the Department shall proceed to administer and enforce this
8 Section as of the first day of January next following the
9 adoption and filing.
10 If the voters have approved a referendum under this
11 subsection, before November 1, 1994, to increase the tax rate
12 under this subsection, the Metro East Mass Transit District
13 Board of Trustees may adopt by a majority vote an ordinance
14 at any time before January 1, 1995 that excludes from the
15 rate increase tangible personal property that is titled or
16 registered with an agency of this State's government. The
17 ordinance excluding titled or registered tangible personal
18 property from the rate increase must be filed with the
19 Department at least 15 days before its effective date. At any
20 time after adopting an ordinance excluding from the rate
21 increase tangible personal property that is titled or
22 registered with an agency of this State's government, the
23 Metro East Mass Transit District Board of Trustees may adopt
24 an ordinance applying the rate increase to that tangible
25 personal property. The ordinance shall be adopted, and a
26 certified copy of that ordinance shall be filed with the
27 Department, on or before October 1, whereupon the Department
28 shall proceed to administer and enforce the rate increase
29 against tangible personal property titled or registered with
30 an agency of this State's government as of the following
31 January 1. After December 31, 1995, any reimposed rate
32 increase in effect under this subsection shall no longer
33 apply to tangible personal property titled or registered with
34 an agency of this State's government. Beginning January 1,
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1 1996, the Board of Trustees of any Metro East Mass Transit
2 District may never reimpose a previously excluded tax rate
3 increase on tangible personal property titled or registered
4 with an agency of this State's government.
5 (d-6) If the Board of Trustees of any Metro East Mass
6 Transit District has imposed a rate increase under subsection
7 (d-5) and filed an ordinance with the Department of Revenue
8 excluding titled property from the higher rate, then that
9 Board may, by ordinance adopted with the concurrence of
10 two-thirds of the then trustees, impose throughout the
11 District a fee. The fee on the excluded property shall not
12 exceed $20 per retail transaction or an amount equal to the
13 amount of tax excluded, whichever is less, on tangible
14 personal property that is titled or registered with an agency
15 of this State's government. The Board of Trustees of any
16 Metro East Mass Transit District shall have full power to
17 administer and enforce this subsection and to determine all
18 rights to credit memoranda or refunds arising on account of
19 the erroneous payment of the fee hereunder. The Board shall
20 proceed to administer and enforce this subsection as of the
21 first day of the second month following the adoption of the
22 ordinance.
23 (d-7) If a fee has been imposed under subsection (d-6),
24 a fee shall also be imposed upon the privilege of using, in
25 the district, any item of tangible personal property that is
26 titled or registered with any agency of this State's
27 government, in an amount equal to the amount of the fee
28 imposed under subsection (d-6). The Board of Trustees of any
29 Metro East Mass Transit District shall have full power to
30 administer and enforce this subsection and to determine all
31 rights to credit memoranda or refunds arising on account of
32 the erroneous payment of the fee hereunder. The Board shall
33 proceed to administer and enforce this subsection
34 concurrently with the administration of the fee imposed under
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1 subsection (d-6).
2 (d-8) No item of titled property shall be subject to
3 both the higher rate approved by referendum, as authorized
4 under subsection (d-5), and any fee imposed under subsection
5 (d-6) or (d-7).
6 (d-9) If fees have been imposed under subsections (d-6)
7 and (d-7), the Board shall forward a copy of the ordinance
8 adopting such fees, which shall include all zip codes in
9 whole or in part within the boundaries of the district, to
10 the Secretary of State within thirty days. By the 25th of
11 each month, the Secretary of State shall subsequently provide
12 the Board with a list of identifiable retail transactions
13 subject to the .25% rate occurring within the zip codes which
14 are in whole or in part within the boundaries of the district
15 and a list of title applications for addresses within the
16 boundaries of the district for the previous month.
17 (d-10) In the event that a retailer fails to pay
18 applicable fees within 30 days of the date of the
19 transaction, a penalty shall be assessed at the rate of 25%
20 of the amount of fees. Interest on both late fees and
21 penalties shall be assessed at the rate of 1% per month. All
22 fees, penalties, and attorney fees shall constitute a lien on
23 the personal and real property of the retailer. The Board of
24 Trustees of any Metro East Transit District shall have full
25 power to administer and enforce this subsection.
26 (e) A certificate of registration issued by the State
27 Department of Revenue to a retailer under the Retailers'
28 Occupation Tax Act or under the Service Occupation Tax Act
29 shall permit the registrant to engage in a business that is
30 taxed under the tax imposed under paragraphs (b), (c) or (d)
31 of this Section and no additional registration shall be
32 required under the tax. A certificate issued under the Use
33 Tax Act or the Service Use Tax Act shall be applicable with
34 regard to any tax imposed under paragraph (c) of this
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1 Section.
2 (f) The Board may impose a replacement vehicle tax of
3 $50 on any passenger car, as defined in Section 1-157 of the
4 Illinois Vehicle Code, purchased within the district area by
5 or on behalf of an insurance company to replace a passenger
6 car of an insured person in settlement of a total loss claim.
7 The tax imposed may not become effective before the first day
8 of the month following the passage of the ordinance imposing
9 the tax and receipt of a certified copy of the ordinance by
10 the Department of Revenue. The Department of Revenue shall
11 collect the tax for the district in accordance with Sections
12 3-2002 and 3-2003 of the Illinois Vehicle Code.
13 The Department shall immediately pay over to the State
14 Treasurer, ex officio, as trustee, all taxes collected
15 hereunder. On or before the 25th day of each calendar month,
16 the Department shall prepare and certify to the Comptroller
17 the disbursement of stated sums of money to named districts,
18 the districts to be those from which retailers have paid
19 taxes or penalties hereunder to the Department during the
20 second preceding calendar month. The amount to be paid to
21 each district shall be the amount collected hereunder during
22 the second preceding calendar month by the Department, less
23 any amount determined by the Department to be necessary for
24 the payment of refunds. Within 10 days after receipt by the
25 Comptroller of the disbursement certification to the
26 districts, provided for in this Section to be given to the
27 Comptroller by the Department, the Comptroller shall cause
28 the orders to be drawn for the respective amounts in
29 accordance with the directions contained in the
30 certification.
31 (g) Any ordinance imposing or discontinuing any tax
32 under this Section shall be adopted and a certified copy
33 thereof filed with the Department on or before June 1,
34 whereupon the Department of Revenue shall proceed to
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1 administer and enforce this Section on behalf of the Metro
2 East Mass Transit District as of September 1 next following
3 such adoption and filing. Beginning January 1, 1992, an
4 ordinance or resolution imposing or discontinuing the tax
5 hereunder shall be adopted and a certified copy thereof filed
6 with the Department on or before the first day of July,
7 whereupon the Department shall proceed to administer and
8 enforce this Section as of the first day of October next
9 following such adoption and filing. Beginning January 1,
10 1993, except as provided in subsection (d-5) of this Section,
11 an ordinance or resolution imposing or discontinuing the tax
12 hereunder shall be adopted and a certified copy thereof filed
13 with the Department on or before the first day of October,
14 whereupon the Department shall proceed to administer and
15 enforce this Section as of the first day of January next
16 following such adoption and filing.
17 (h) The State Department of Revenue shall, upon
18 collecting any taxes as provided in this Section, pay the
19 taxes over to the State Treasurer as trustee for the
20 District. The taxes shall be held in a trust fund outside the
21 State Treasury. On or before the 25th day of each calendar
22 month, the State Department of Revenue shall prepare and
23 certify to the Comptroller of the State of Illinois the
24 amount to be paid to the District, which shall be the then
25 balance in the fund, less any amount determined by the
26 Department to be necessary for the payment of refunds. Within
27 10 days after receipt by the Comptroller of the certification
28 of the amount to be paid to the District, the Comptroller
29 shall cause an order to be drawn for payment for the amount
30 in accordance with the direction in the certification.
31 (Source: P.A. 91-51, eff. 6-30-99.)
32 Section 45. The Regional Transportation Authority Act is
33 amended by changing Section 4.03 as follows:
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1 (70 ILCS 3615/4.03) (from Ch. 111 2/3, par. 704.03)
2 Sec. 4.03. Taxes.
3 (a) In order to carry out any of the powers or purposes
4 of the Authority, the Board may by ordinance adopted with the
5 concurrence of 9 of the then Directors, impose throughout the
6 metropolitan region any or all of the taxes provided in this
7 Section. Except as otherwise provided in this Act, taxes
8 imposed under this Section and civil penalties imposed
9 incident thereto shall be collected and enforced by the State
10 Department of Revenue. The Department shall have the power to
11 administer and enforce the taxes and to determine all rights
12 for refunds for erroneous payments of the taxes.
13 (b) The Board may impose a public transportation tax
14 upon all persons engaged in the metropolitan region in the
15 business of selling at retail motor fuel for operation of
16 motor vehicles upon public highways. The tax shall be at a
17 rate not to exceed 5% of the gross receipts from the sales of
18 motor fuel in the course of the business. As used in this
19 Act, the term "motor fuel" shall have the same meaning as in
20 the Motor Fuel Tax Act. The Board may provide for details of
21 the tax. The provisions of any tax shall conform, as closely
22 as may be practicable, to the provisions of the Municipal
23 Retailers Occupation Tax Act, including without limitation,
24 conformity to penalties with respect to the tax imposed and
25 as to the powers of the State Department of Revenue to
26 promulgate and enforce rules and regulations relating to the
27 administration and enforcement of the provisions of the tax
28 imposed, except that reference in the Act to any municipality
29 shall refer to the Authority and the tax shall be imposed
30 only with regard to receipts from sales of motor fuel in the
31 metropolitan region, at rates as limited by this Section.
32 If the Board has not imposed a tax under this subsection
33 before the effective date of this amendatory Act of the 91st
34 General Assembly, then the Board shall not impose such a tax
-145- LRB9103095DJcdam07
1 on or after that date. If the Board has imposed a tax under
2 this subsection before the effective date of this amendatory
3 Act of 91st General Assembly, then the Board shall not
4 increase the rate of the tax on or after that date. If, as a
5 result of the provisions of this amendatory Act of the 91st
6 General Assembly, the rate of tax imposed on the sale of
7 motor fuel and gasohol by the Retailers' Occupation Tax Act
8 returns to 6.25%, then the prohibition against imposing a tax
9 on the sale of motor fuel and gasohol and the prohibition
10 against an increase in the rate of any tax already imposed on
11 the sale of motor fuel and gasohol are no longer in effect.
12 (c) In connection with the tax imposed under paragraph
13 (b) of this Section the Board may impose a tax upon the
14 privilege of using in the metropolitan region motor fuel for
15 the operation of a motor vehicle upon public highways, the
16 tax to be at a rate not in excess of the rate of tax imposed
17 under paragraph (b) of this Section. The Board may provide
18 for details of the tax.
19 If the Board has not imposed a tax under this subsection
20 before the effective date of this amendatory Act of the 91st
21 General Assembly, then the Board shall not impose such a tax
22 on or after that date. If the Board has imposed a tax under
23 this subsection before the effective date of this amendatory
24 Act of 91st General Assembly, then the Board shall not
25 increase the rate of the tax on or after that date. If, as a
26 result of the provisions of this amendatory Act of the 91st
27 General Assembly, the rate of tax imposed on the sale of
28 motor fuel and gasohol by the Retailers' Occupation Tax Act
29 returns to 6.25%, then the prohibition against imposing a tax
30 on the sale of motor fuel and gasohol and the prohibition
31 against an increase in the rate of any tax already imposed on
32 the sale of motor fuel and gasohol are no longer in effect.
33 (d) The Board may impose a motor vehicle parking tax
34 upon the privilege of parking motor vehicles at off-street
-146- LRB9103095DJcdam07
1 parking facilities in the metropolitan region at which a fee
2 is charged, and may provide for reasonable classifications in
3 and exemptions to the tax, for administration and enforcement
4 thereof and for civil penalties and refunds thereunder and
5 may provide criminal penalties thereunder, the maximum
6 penalties not to exceed the maximum criminal penalties
7 provided in the Retailers' Occupation Tax Act. The Authority
8 may collect and enforce the tax itself or by contract with
9 any unit of local government. The State Department of
10 Revenue shall have no responsibility for the collection and
11 enforcement unless the Department agrees with the Authority
12 to undertake the collection and enforcement. As used in this
13 paragraph, the term "parking facility" means a parking area
14 or structure having parking spaces for more than 2 vehicles
15 at which motor vehicles are permitted to park in return for
16 an hourly, daily, or other periodic fee, whether publicly or
17 privately owned, but does not include parking spaces on a
18 public street, the use of which is regulated by parking
19 meters.
20 (e) The Board may impose a Regional Transportation
21 Authority Retailers' Occupation Tax upon all persons engaged
22 in the business of selling tangible personal property at
23 retail in the metropolitan region. In Cook County the tax
24 rate shall be 1% of the gross receipts from sales of food for
25 human consumption that is to be consumed off the premises
26 where it is sold (other than alcoholic beverages, soft drinks
27 and food that has been prepared for immediate consumption)
28 and prescription and nonprescription medicines, drugs,
29 medical appliances and insulin, urine testing materials,
30 syringes and needles used by diabetics, and 3/4% of the gross
31 receipts from other taxable sales made in the course of that
32 business. In DuPage, Kane, Lake, McHenry, and Will Counties,
33 the tax rate shall be 1/4% of the gross receipts from all
34 taxable sales made in the course of that business. The tax
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1 imposed under this Section and all civil penalties that may
2 be assessed as an incident thereof shall be collected and
3 enforced by the State Department of Revenue. The Department
4 shall have full power to administer and enforce this Section;
5 to collect all taxes and penalties so collected in the manner
6 hereinafter provided; and to determine all rights to credit
7 memoranda arising on account of the erroneous payment of tax
8 or penalty hereunder. In the administration of, and
9 compliance with this Section, the Department and persons who
10 are subject to this Section shall have the same rights,
11 remedies, privileges, immunities, powers and duties, and be
12 subject to the same conditions, restrictions, limitations,
13 penalties, exclusions, exemptions and definitions of terms,
14 and employ the same modes of procedure, as are prescribed in
15 Sections 1, 1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65
16 (in respect to all provisions therein other than the State
17 rate of tax), 2c, 3 (except as to the disposition of taxes
18 and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g,
19 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13
20 of the Retailers' Occupation Tax Act and Section 3-7 of the
21 Uniform Penalty and Interest Act, as fully as if those
22 provisions were set forth herein.
23 If the Board has not imposed a tax under this subsection
24 on the sale of motor fuel or gasohol before the effective
25 date of this amendatory Act of the 91st General Assembly,
26 then the Board shall not impose such a tax on or after that
27 date. If the Board has imposed a tax under this subsection
28 on the sale of motor fuel or gasohol before the effective
29 date of this amendatory Act of the 91st General Assembly,
30 then the Board shall not increase the rate of the tax on or
31 after that date. If, as a result of the provisions of this
32 amendatory Act of the 91st General Assembly, the rate of tax
33 imposed on the sale of motor fuel and gasohol by the
34 Retailers' Occupation Tax Act returns to 6.25%, then the
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1 prohibition against imposing a tax on the sale of motor fuel
2 and gasohol and the prohibition against an increase in the
3 rate of any tax already imposed on the sale of motor fuel and
4 gasohol are no longer in effect.
5 Persons subject to any tax imposed under the authority
6 granted in this Section may reimburse themselves for their
7 seller's tax liability hereunder by separately stating the
8 tax as an additional charge, which charge may be stated in
9 combination in a single amount with State taxes that sellers
10 are required to collect under the Use Tax Act, under any
11 bracket schedules the Department may prescribe.
12 Whenever the Department determines that a refund should
13 be made under this Section to a claimant instead of issuing a
14 credit memorandum, the Department shall notify the State
15 Comptroller, who shall cause the warrant to be drawn for the
16 amount specified, and to the person named, in the
17 notification from the Department. The refund shall be paid
18 by the State Treasurer out of the Regional Transportation
19 Authority tax fund established under paragraph (n) of this
20 Section.
21 If a tax is imposed under this subsection (e), a tax
22 shall also be imposed under subsections (f) and (g) of this
23 Section.
24 For the purpose of determining whether a tax authorized
25 under this Section is applicable, a retail sale by a producer
26 of coal or other mineral mined in Illinois, is a sale at
27 retail at the place where the coal or other mineral mined in
28 Illinois is extracted from the earth. This paragraph does not
29 apply to coal or other mineral when it is delivered or
30 shipped by the seller to the purchaser at a point outside
31 Illinois so that the sale is exempt under the Federal
32 Constitution as a sale in interstate or foreign commerce.
33 Nothing in this Section shall be construed to authorize
34 the Regional Transportation Authority to impose a tax upon
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1 the privilege of engaging in any business that under the
2 Constitution of the United States may not be made the subject
3 of taxation by this State.
4 (f) If a tax has been imposed under paragraph (e), a tax
5 shall also be imposed upon all persons engaged, in the
6 metropolitan region in the business of making sales of
7 service, who as an incident to making the sales of service,
8 transfer tangible personal property within the metropolitan
9 region, either in the form of tangible personal property or
10 in the form of real estate as an incident to a sale of
11 service. In Cook County, the tax rate shall be: (1) 1% of
12 the serviceman's cost price of food prepared for immediate
13 consumption and transferred incident to a sale of service
14 subject to the service occupation tax by an entity licensed
15 under the Hospital Licensing Act or the Nursing Home Care Act
16 that is located in the metropolitan region; (2) 1% of the
17 selling price of food for human consumption that is to be
18 consumed off the premises where it is sold (other than
19 alcoholic beverages, soft drinks and food that has been
20 prepared for immediate consumption) and prescription and
21 nonprescription medicines, drugs, medical appliances and
22 insulin, urine testing materials, syringes and needles used
23 by diabetics; and (3) 3/4% of the selling price from other
24 taxable sales of tangible personal property transferred. In
25 DuPage, Kane, Lake, McHenry and Will Counties the rate shall
26 be 1/4% of the selling price of all tangible personal
27 property transferred.
28 The tax imposed under this paragraph and all civil
29 penalties that may be assessed as an incident thereof shall
30 be collected and enforced by the State Department of Revenue.
31 The Department shall have full power to administer and
32 enforce this paragraph; to collect all taxes and penalties
33 due hereunder; to dispose of taxes and penalties collected in
34 the manner hereinafter provided; and to determine all rights
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1 to credit memoranda arising on account of the erroneous
2 payment of tax or penalty hereunder. In the administration
3 of and compliance with this paragraph, the Department and
4 persons who are subject to this paragraph shall have the same
5 rights, remedies, privileges, immunities, powers and duties,
6 and be subject to the same conditions, restrictions,
7 limitations, penalties, exclusions, exemptions and
8 definitions of terms, and employ the same modes of procedure,
9 as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
10 respect to all provisions therein other than the State rate
11 of tax), 4 (except that the reference to the State shall be
12 to the Authority), 5, 7, 8 (except that the jurisdiction to
13 which the tax shall be a debt to the extent indicated in that
14 Section 8 shall be the Authority), 9 (except as to the
15 disposition of taxes and penalties collected, and except that
16 the returned merchandise credit for this tax may not be taken
17 against any State tax), 10, 11, 12 (except the reference
18 therein to Section 2b of the Retailers' Occupation Tax Act),
19 13 (except that any reference to the State shall mean the
20 Authority), the first paragraph of Section 15, 16, 17, 18, 19
21 and 20 of the Service Occupation Tax Act and Section 3-7 of
22 the Uniform Penalty and Interest Act, as fully as if those
23 provisions were set forth herein.
24 If the Board has not imposed a tax under this subsection
25 on the selling price of motor fuel or gasohol before the
26 effective date of this amendatory Act of the 91st General
27 Assembly, then the Board shall not impose such a tax on or
28 after that date. If the Board has imposed a tax under this
29 subsection on the selling price of motor fuel or gasohol
30 before the effective date of this amendatory Act of the 91st
31 General Assembly, then the Board shall not increase the rate
32 of the tax on or after that date. If, as a result of the
33 provisions of this amendatory Act of the 91st General
34 Assembly, the rate of tax imposed on the sale of motor fuel
-151- LRB9103095DJcdam07
1 and gasohol by the Retailers' Occupation Tax Act returns to
2 6.25%, then the prohibition against imposing a tax on the
3 sale of motor fuel and gasohol and the prohibition against an
4 increase in the rate of any tax already imposed on the sale
5 of motor fuel and gasohol are no longer in effect.
6 Persons subject to any tax imposed under the authority
7 granted in this paragraph may reimburse themselves for their
8 serviceman's tax liability hereunder by separately stating
9 the tax as an additional charge, that charge may be stated in
10 combination in a single amount with State tax that servicemen
11 are authorized to collect under the Service Use Tax Act,
12 under any bracket schedules the Department may prescribe.
13 Whenever the Department determines that a refund should
14 be made under this paragraph to a claimant instead of issuing
15 a credit memorandum, the Department shall notify the State
16 Comptroller, who shall cause the warrant to be drawn for the
17 amount specified, and to the person named in the notification
18 from the Department. The refund shall be paid by the State
19 Treasurer out of the Regional Transportation Authority tax
20 fund established under paragraph (n) of this Section.
21 Nothing in this paragraph shall be construed to authorize
22 the Authority to impose a tax upon the privilege of engaging
23 in any business that under the Constitution of the United
24 States may not be made the subject of taxation by the State.
25 (g) If a tax has been imposed under paragraph (e), a tax
26 shall also be imposed upon the privilege of using in the
27 metropolitan region, any item of tangible personal property
28 that is purchased outside the metropolitan region at retail
29 from a retailer, and that is titled or registered with an
30 agency of this State's government. In Cook County the tax
31 rate shall be 3/4% of the selling price of the tangible
32 personal property, as "selling price" is defined in the Use
33 Tax Act. In DuPage, Kane, Lake, McHenry and Will counties
34 the tax rate shall be 1/4% of the selling price of the
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1 tangible personal property, as "selling price" is defined in
2 the Use Tax Act. The tax shall be collected from persons
3 whose Illinois address for titling or registration purposes
4 is given as being in the metropolitan region. The tax shall
5 be collected by the Department of Revenue for the Regional
6 Transportation Authority. The tax must be paid to the State,
7 or an exemption determination must be obtained from the
8 Department of Revenue, before the title or certificate of
9 registration for the property may be issued. The tax or proof
10 of exemption may be transmitted to the Department by way of
11 the State agency with which, or the State officer with whom,
12 the tangible personal property must be titled or registered
13 if the Department and the State agency or State officer
14 determine that this procedure will expedite the processing of
15 applications for title or registration.
16 The Department shall have full power to administer and
17 enforce this paragraph; to collect all taxes, penalties and
18 interest due hereunder; to dispose of taxes, penalties and
19 interest collected in the manner hereinafter provided; and to
20 determine all rights to credit memoranda or refunds arising
21 on account of the erroneous payment of tax, penalty or
22 interest hereunder. In the administration of and compliance
23 with this paragraph, the Department and persons who are
24 subject to this paragraph shall have the same rights,
25 remedies, privileges, immunities, powers and duties, and be
26 subject to the same conditions, restrictions, limitations,
27 penalties, exclusions, exemptions and definitions of terms
28 and employ the same modes of procedure, as are prescribed in
29 Sections 2 (except the definition of "retailer maintaining a
30 place of business in this State"), 3 through 3-80 (except
31 provisions pertaining to the State rate of tax, and except
32 provisions concerning collection or refunding of the tax by
33 retailers), 4, 11, 12, 12a, 14, 15, 19 (except the portions
34 pertaining to claims by retailers and except the last
-153- LRB9103095DJcdam07
1 paragraph concerning refunds), 20, 21 and 22 of the Use Tax
2 Act, and are not inconsistent with this paragraph, as fully
3 as if those provisions were set forth herein.
4 If the Board has not imposed a tax under this subsection
5 on the use of motor fuel or gasohol before the effective date
6 of this amendatory Act of the 91st General Assembly, then the
7 Board shall not impose such a tax on or after that date. If
8 the Board has imposed a tax under this subsection on the use
9 of motor fuel or gasohol before the effective date of this
10 amendatory Act of the 91st General Assembly, then the Board
11 shall not increase the rate of the tax on or after that date.
12 If, as a result of the provisions of this amendatory Act of
13 the 91st General Assembly, the rate of tax imposed on the
14 sale of motor fuel and gasohol by the Retailers' Occupation
15 Tax Act returns to 6.25%, then the prohibition against
16 imposing a tax on the sale of motor fuel and gasohol and the
17 prohibition against an increase in the rate of any tax
18 already imposed on the sale of motor fuel and gasohol are no
19 longer in effect.
20 Whenever the Department determines that a refund should
21 be made under this paragraph to a claimant instead of issuing
22 a credit memorandum, the Department shall notify the State
23 Comptroller, who shall cause the order to be drawn for the
24 amount specified, and to the person named in the notification
25 from the Department. The refund shall be paid by the State
26 Treasurer out of the Regional Transportation Authority tax
27 fund established under paragraph (n) of this Section.
28 (h) The Authority may impose a replacement vehicle tax
29 of $50 on any passenger car as defined in Section 1-157 of
30 the Illinois Vehicle Code purchased within the metropolitan
31 region by or on behalf of an insurance company to replace a
32 passenger car of an insured person in settlement of a total
33 loss claim. The tax imposed may not become effective before
34 the first day of the month following the passage of the
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1 ordinance imposing the tax and receipt of a certified copy of
2 the ordinance by the Department of Revenue. The Department
3 of Revenue shall collect the tax for the Authority in
4 accordance with Sections 3-2002 and 3-2003 of the Illinois
5 Vehicle Code.
6 The Department shall immediately pay over to the State
7 Treasurer, ex officio, as trustee, all taxes collected
8 hereunder. On or before the 25th day of each calendar month,
9 the Department shall prepare and certify to the Comptroller
10 the disbursement of stated sums of money to the Authority.
11 The amount to be paid to the Authority shall be the amount
12 collected hereunder during the second preceding calendar
13 month by the Department, less any amount determined by the
14 Department to be necessary for the payment of refunds.
15 Within 10 days after receipt by the Comptroller of the
16 disbursement certification to the Authority provided for in
17 this Section to be given to the Comptroller by the
18 Department, the Comptroller shall cause the orders to be
19 drawn for that amount in accordance with the directions
20 contained in the certification.
21 (i) The Board may not impose any other taxes except as
22 it may from time to time be authorized by law to impose.
23 (j) A certificate of registration issued by the State
24 Department of Revenue to a retailer under the Retailers'
25 Occupation Tax Act or under the Service Occupation Tax Act
26 shall permit the registrant to engage in a business that is
27 taxed under the tax imposed under paragraphs (b), (e), (f) or
28 (g) of this Section and no additional registration shall be
29 required under the tax. A certificate issued under the Use
30 Tax Act or the Service Use Tax Act shall be applicable with
31 regard to any tax imposed under paragraph (c) of this
32 Section.
33 (k) The provisions of any tax imposed under paragraph
34 (c) of this Section shall conform as closely as may be
-155- LRB9103095DJcdam07
1 practicable to the provisions of the Use Tax Act, including
2 without limitation conformity as to penalties with respect to
3 the tax imposed and as to the powers of the State Department
4 of Revenue to promulgate and enforce rules and regulations
5 relating to the administration and enforcement of the
6 provisions of the tax imposed. The taxes shall be imposed
7 only on use within the metropolitan region and at rates as
8 provided in the paragraph.
9 (l) The Board in imposing any tax as provided in
10 paragraphs (b) and (c) of this Section, shall, after seeking
11 the advice of the State Department of Revenue, provide means
12 for retailers, users or purchasers of motor fuel for purposes
13 other than those with regard to which the taxes may be
14 imposed as provided in those paragraphs to receive refunds of
15 taxes improperly paid, which provisions may be at variance
16 with the refund provisions as applicable under the Municipal
17 Retailers Occupation Tax Act. The State Department of
18 Revenue may provide for certificates of registration for
19 users or purchasers of motor fuel for purposes other than
20 those with regard to which taxes may be imposed as provided
21 in paragraphs (b) and (c) of this Section to facilitate the
22 reporting and nontaxability of the exempt sales or uses.
23 (m) Any ordinance imposing or discontinuing any tax
24 under this Section shall be adopted and a certified copy
25 thereof filed with the Department on or before June 1,
26 whereupon the Department of Revenue shall proceed to
27 administer and enforce this Section on behalf of the Regional
28 Transportation Authority as of September 1 next following
29 such adoption and filing. Beginning January 1, 1992, an
30 ordinance or resolution imposing or discontinuing the tax
31 hereunder shall be adopted and a certified copy thereof filed
32 with the Department on or before the first day of July,
33 whereupon the Department shall proceed to administer and
34 enforce this Section as of the first day of October next
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1 following such adoption and filing. Beginning January 1,
2 1993, an ordinance or resolution imposing or discontinuing
3 the tax hereunder shall be adopted and a certified copy
4 thereof filed with the Department on or before the first day
5 of October, whereupon the Department shall proceed to
6 administer and enforce this Section as of the first day of
7 January next following such adoption and filing.
8 (n) The State Department of Revenue shall, upon
9 collecting any taxes as provided in this Section, pay the
10 taxes over to the State Treasurer as trustee for the
11 Authority. The taxes shall be held in a trust fund outside
12 the State Treasury. On or before the 25th day of each
13 calendar month, the State Department of Revenue shall prepare
14 and certify to the Comptroller of the State of Illinois the
15 amount to be paid to the Authority, which shall be the then
16 balance in the fund, less any amount determined by the
17 Department to be necessary for the payment of refunds. The
18 State Department of Revenue shall also certify to the
19 Authority the amount of taxes collected in each County other
20 than Cook County in the metropolitan region less the amount
21 necessary for the payment of refunds to taxpayers in the
22 County. With regard to the County of Cook, the certification
23 shall specify the amount of taxes collected within the City
24 of Chicago less the amount necessary for the payment of
25 refunds to taxpayers in the City of Chicago and the amount
26 collected in that portion of Cook County outside of Chicago
27 less the amount necessary for the payment of refunds to
28 taxpayers in that portion of Cook County outside of Chicago.
29 Within 10 days after receipt by the Comptroller of the
30 certification of the amount to be paid to the Authority, the
31 Comptroller shall cause an order to be drawn for the payment
32 for the amount in accordance with the direction in the
33 certification.
34 In addition to the disbursement required by the preceding
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1 paragraph, an allocation shall be made in July 1991 and each
2 year thereafter to the Regional Transportation Authority.
3 The allocation shall be made in an amount equal to the
4 average monthly distribution during the preceding calendar
5 year (excluding the 2 months of lowest receipts) and the
6 allocation shall include the amount of average monthly
7 distribution from the Regional Transportation Authority
8 Occupation and Use Tax Replacement Fund. The distribution
9 made in July 1992 and each year thereafter under this
10 paragraph and the preceding paragraph shall be reduced by the
11 amount allocated and disbursed under this paragraph in the
12 preceding calendar year. The Department of Revenue shall
13 prepare and certify to the Comptroller for disbursement the
14 allocations made in accordance with this paragraph.
15 (o) Failure to adopt a budget ordinance or otherwise to
16 comply with Section 4.01 of this Act or to adopt a Five-year
17 Program or otherwise to comply with paragraph (b) of Section
18 2.01 of this Act shall not affect the validity of any tax
19 imposed by the Authority otherwise in conformity with law.
20 (p) At no time shall a public transportation tax or
21 motor vehicle parking tax authorized under paragraphs (b),
22 (c) and (d) of this Section be in effect at the same time as
23 any retailers' occupation, use or service occupation tax
24 authorized under paragraphs (e), (f) and (g) of this Section
25 is in effect.
26 Any taxes imposed under the authority provided in
27 paragraphs (b), (c) and (d) shall remain in effect only until
28 the time as any tax authorized by paragraphs (e), (f) or (g)
29 of this Section are imposed and becomes effective. Once any
30 tax authorized by paragraphs (e), (f) or (g) is imposed the
31 Board may not reimpose taxes as authorized in paragraphs (b),
32 (c) and (d) of the Section unless any tax authorized by
33 paragraphs (e), (f) or (g) of this Section becomes
34 ineffective by means other than an ordinance of the Board.
-158- LRB9103095DJcdam07
1 (q) Any existing rights, remedies and obligations
2 (including enforcement by the Regional Transportation
3 Authority) arising under any tax imposed under paragraphs
4 (b), (c) or (d) of this Section shall not be affected by the
5 imposition of a tax under paragraphs (e), (f) or (g) of this
6 Section.
7 (Source: P.A. 91-51, eff. 6-30-99.)
8 Section 50. The Water Commission Act of 1985 is amended
9 by changing Section 4 as follows:
10 (70 ILCS 3720/4) (from Ch. 111 2/3, par. 254)
11 Sec. 4. Taxes.
12 (a) The board of commissioners of any county water
13 commission may, by ordinance, impose throughout the territory
14 of the commission any or all of the taxes provided in this
15 Section for its corporate purposes. However, no county water
16 commission may impose any such tax unless the commission
17 certifies the proposition of imposing the tax to the proper
18 election officials, who shall submit the proposition to the
19 voters residing in the territory at an election in accordance
20 with the general election law, and the proposition has been
21 approved by a majority of those voting on the proposition.
22 The proposition shall be in the form provided in Section
23 5 or shall be substantially in the following form:
24 -------------------------------------------------------------
25 Shall the (insert corporate
26 name of county water commission) YES
27 impose (state type of tax or ------------------------
28 taxes to be imposed) at the NO
29 rate of 1/4%?
30 -------------------------------------------------------------
31 Taxes imposed under this Section and civil penalties
32 imposed incident thereto shall be collected and enforced by
-159- LRB9103095DJcdam07
1 the State Department of Revenue. The Department shall have
2 the power to administer and enforce the taxes and to
3 determine all rights for refunds for erroneous payments of
4 the taxes.
5 (b) The board of commissioners may impose a County Water
6 Commission Retailers' Occupation Tax upon all persons engaged
7 in the business of selling tangible personal property at
8 retail in the territory of the commission at a rate of 1/4%
9 of the gross receipts from the sales made in the course of
10 such business within the territory. The tax imposed under
11 this paragraph and all civil penalties that may be assessed
12 as an incident thereof shall be collected and enforced by the
13 State Department of Revenue. The Department shall have full
14 power to administer and enforce this paragraph; to collect
15 all taxes and penalties due hereunder; to dispose of taxes
16 and penalties so collected in the manner hereinafter
17 provided; and to determine all rights to credit memoranda
18 arising on account of the erroneous payment of tax or penalty
19 hereunder. In the administration of, and compliance with,
20 this paragraph, the Department and persons who are subject to
21 this paragraph shall have the same rights, remedies,
22 privileges, immunities, powers and duties, and be subject to
23 the same conditions, restrictions, limitations, penalties,
24 exclusions, exemptions and definitions of terms, and employ
25 the same modes of procedure, as are prescribed in Sections 1,
26 1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect
27 to all provisions therein other than the State rate of tax
28 except that food for human consumption that is to be consumed
29 off the premises where it is sold (other than alcoholic
30 beverages, soft drinks, and food that has been prepared for
31 immediate consumption) and prescription and nonprescription
32 medicine, drugs, medical appliances and insulin, urine
33 testing materials, syringes, and needles used by diabetics,
34 for human use, shall not be subject to tax hereunder), 2c, 3
-160- LRB9103095DJcdam07
1 (except as to the disposition of taxes and penalties
2 collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k,
3 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13 of the
4 Retailers' Occupation Tax Act and Section 3-7 of the Uniform
5 Penalty and Interest Act, as fully as if those provisions
6 were set forth herein.
7 If the board of commissioners has not imposed a tax under
8 this subsection on the sale of motor fuel or gasohol before
9 the effective date of this amendatory Act of the 91st General
10 Assembly, then the board shall not impose such a tax on or
11 after that date. If the board of commissioners has imposed a
12 tax under this subsection on the sale of motor fuel or
13 gasohol before the effective date of this amendatory Act of
14 the 91st General Assembly, then the board shall not increase
15 the rate of the tax on or after that date. If, as a result of
16 the provisions of this amendatory Act of the 91st General
17 Assembly, the rate of tax imposed on the sale of motor fuel
18 and gasohol by the Retailers' Occupation Tax Act returns to
19 6.25%, then the prohibition against imposing a tax on the
20 sale of motor fuel and gasohol and the prohibition against an
21 increase in the rate of any tax already imposed on the sale
22 of motor fuel and gasohol are no longer in effect.
23 Persons subject to any tax imposed under the authority
24 granted in this paragraph may reimburse themselves for their
25 seller's tax liability hereunder by separately stating the
26 tax as an additional charge, which charge may be stated in
27 combination, in a single amount, with State taxes that
28 sellers are required to collect under the Use Tax Act and
29 under subsection (e) of Section 4.03 of the Regional
30 Transportation Authority Act, in accordance with such bracket
31 schedules as the Department may prescribe.
32 Whenever the Department determines that a refund should
33 be made under this paragraph to a claimant instead of issuing
34 a credit memorandum, the Department shall notify the State
-161- LRB9103095DJcdam07
1 Comptroller, who shall cause the warrant to be drawn for the
2 amount specified, and to the person named, in the
3 notification from the Department. The refund shall be paid
4 by the State Treasurer out of a county water commission tax
5 fund established under paragraph (g) of this Section.
6 For the purpose of determining whether a tax authorized
7 under this paragraph is applicable, a retail sale by a
8 producer of coal or other mineral mined in Illinois is a sale
9 at retail at the place where the coal or other mineral mined
10 in Illinois is extracted from the earth. This paragraph does
11 not apply to coal or other mineral when it is delivered or
12 shipped by the seller to the purchaser at a point outside
13 Illinois so that the sale is exempt under the Federal
14 Constitution as a sale in interstate or foreign commerce.
15 If a tax is imposed under this subsection (b) a tax shall
16 also be imposed under subsections (c) and (d) of this
17 Section.
18 Nothing in this paragraph shall be construed to authorize
19 a county water commission to impose a tax upon the privilege
20 of engaging in any business which under the Constitution of
21 the United States may not be made the subject of taxation by
22 this State.
23 (c) If a tax has been imposed under subsection (b), a
24 tax shall also be imposed upon all persons engaged, in the
25 territory of the commission, in the business of making sales
26 of service, who, as an incident to making the sales of
27 service, transfer tangible personal property within the
28 territory. The tax rate shall be 1/4% of the selling price of
29 tangible personal property so transferred within the
30 territory. The tax imposed under this paragraph and all
31 civil penalties that may be assessed as an incident thereof
32 shall be collected and enforced by the State Department of
33 Revenue. The Department shall have full power to administer
34 and enforce this paragraph; to collect all taxes and
-162- LRB9103095DJcdam07
1 penalties due hereunder; to dispose of taxes and penalties so
2 collected in the manner hereinafter provided; and to
3 determine all rights to credit memoranda arising on account
4 of the erroneous payment of tax or penalty hereunder. In the
5 administration of, and compliance with, this paragraph, the
6 Department and persons who are subject to this paragraph
7 shall have the same rights, remedies, privileges, immunities,
8 powers and duties, and be subject to the same conditions,
9 restrictions, limitations, penalties, exclusions, exemptions
10 and definitions of terms, and employ the same modes of
11 procedure, as are prescribed in Sections 1a-1, 2 (except that
12 the reference to State in the definition of supplier
13 maintaining a place of business in this State shall mean the
14 territory of the commission), 2a, 3 through 3-50 (in respect
15 to all provisions therein other than the State rate of tax
16 except that food for human consumption that is to be consumed
17 off the premises where it is sold (other than alcoholic
18 beverages, soft drinks, and food that has been prepared for
19 immediate consumption) and prescription and nonprescription
20 medicines, drugs, medical appliances and insulin, urine
21 testing materials, syringes, and needles used by diabetics,
22 for human use, shall not be subject to tax hereunder), 4
23 (except that the reference to the State shall be to the
24 territory of the commission), 5, 7, 8 (except that the
25 jurisdiction to which the tax shall be a debt to the extent
26 indicated in that Section 8 shall be the commission), 9
27 (except as to the disposition of taxes and penalties
28 collected and except that the returned merchandise credit for
29 this tax may not be taken against any State tax), 10, 11, 12
30 (except the reference therein to Section 2b of the Retailers'
31 Occupation Tax Act), 13 (except that any reference to the
32 State shall mean the territory of the commission), the first
33 paragraph of Section 15, 15.5, 16, 17, 18, 19 and 20 of the
34 Service Occupation Tax Act as fully as if those provisions
-163- LRB9103095DJcdam07
1 were set forth herein.
2 If the board of commissioners has not imposed a tax under
3 this subsection on the selling price of motor fuel or gasohol
4 before the effective date of this amendatory Act of the 91st
5 General Assembly, then the board shall not impose such a tax
6 on or after that date. If the board of commissioners has
7 imposed a tax under this subsection on the selling price of
8 motor fuel or gasohol before the effective date of this
9 amendatory Act of the 91st General Assembly, then the board
10 shall not increase the rate of the tax on or after that date.
11 If, as a result of the provisions of this amendatory Act of
12 the 91st General Assembly, the rate of tax imposed on the
13 sale of motor fuel and gasohol by the Retailers' Occupation
14 Tax Act returns to 6.25%, then the prohibition against
15 imposing a tax on the sale of motor fuel and gasohol and the
16 prohibition against an increase in the rate of any tax
17 already imposed on the sale of motor fuel and gasohol are no
18 longer in effect.
19 Persons subject to any tax imposed under the authority
20 granted in this paragraph may reimburse themselves for their
21 serviceman's tax liability hereunder by separately stating
22 the tax as an additional charge, which charge may be stated
23 in combination, in a single amount, with State tax that
24 servicemen are authorized to collect under the Service Use
25 Tax Act, and any tax for which servicemen may be liable under
26 subsection (f) of Sec. 4.03 of the Regional Transportation
27 Authority Act, in accordance with such bracket schedules as
28 the Department may prescribe.
29 Whenever the Department determines that a refund should
30 be made under this paragraph to a claimant instead of issuing
31 a credit memorandum, the Department shall notify the State
32 Comptroller, who shall cause the warrant to be drawn for the
33 amount specified, and to the person named, in the
34 notification from the Department. The refund shall be paid
-164- LRB9103095DJcdam07
1 by the State Treasurer out of a county water commission tax
2 fund established under paragraph (g) of this Section.
3 Nothing in this paragraph shall be construed to authorize
4 a county water commission to impose a tax upon the privilege
5 of engaging in any business which under the Constitution of
6 the United States may not be made the subject of taxation by
7 the State.
8 (d) If a tax has been imposed under subsection (b), a
9 tax shall also imposed upon the privilege of using, in the
10 territory of the commission, any item of tangible personal
11 property that is purchased outside the territory at retail
12 from a retailer, and that is titled or registered with an
13 agency of this State's government, at a rate of 1/4% of the
14 selling price of the tangible personal property within the
15 territory, as "selling price" is defined in the Use Tax Act.
16 The tax shall be collected from persons whose Illinois
17 address for titling or registration purposes is given as
18 being in the territory. The tax shall be collected by the
19 Department of Revenue for a county water commission. The tax
20 must be paid to the State, or an exemption determination must
21 be obtained from the Department of Revenue, before the title
22 or certificate of registration for the property may be
23 issued. The tax or proof of exemption may be transmitted to
24 the Department by way of the State agency with which, or the
25 State officer with whom, the tangible personal property must
26 be titled or registered if the Department and the State
27 agency or State officer determine that this procedure will
28 expedite the processing of applications for title or
29 registration.
30 The Department shall have full power to administer and
31 enforce this paragraph; to collect all taxes, penalties and
32 interest due hereunder; to dispose of taxes, penalties and
33 interest so collected in the manner hereinafter provided; and
34 to determine all rights to credit memoranda or refunds
-165- LRB9103095DJcdam07
1 arising on account of the erroneous payment of tax, penalty
2 or interest hereunder. In the administration of, and
3 compliance with this paragraph, the Department and persons
4 who are subject to this paragraph shall have the same rights,
5 remedies, privileges, immunities, powers and duties, and be
6 subject to the same conditions, restrictions, limitations,
7 penalties, exclusions, exemptions and definitions of terms
8 and employ the same modes of procedure, as are prescribed in
9 Sections 2 (except the definition of "retailer maintaining a
10 place of business in this State"), 3 through 3-80 (except
11 provisions pertaining to the State rate of tax, and except
12 provisions concerning collection or refunding of the tax by
13 retailers, and except that food for human consumption that is
14 to be consumed off the premises where it is sold (other than
15 alcoholic beverages, soft drinks, and food that has been
16 prepared for immediate consumption) and prescription and
17 nonprescription medicines, drugs, medical appliances and
18 insulin, urine testing materials, syringes, and needles used
19 by diabetics, for human use, shall not be subject to tax
20 hereunder), 4, 11, 12, 12a, 14, 15, 19 (except the portions
21 pertaining to claims by retailers and except the last
22 paragraph concerning refunds), 20, 21 and 22 of the Use Tax
23 Act and Section 3-7 of the Uniform Penalty and Interest Act
24 that are not inconsistent with this paragraph, as fully as if
25 those provisions were set forth herein.
26 If the board of commissioners has not imposed a tax under
27 this subsection on the use of motor fuel or gasohol before
28 the effective date of this amendatory Act of the 91st General
29 Assembly, then the board shall not impose such a tax on or
30 after that date. If the board of commissioners has imposed a
31 tax under this subsection on the use of motor fuel or gasohol
32 before the effective date of this amendatory Act of the 91st
33 General Assembly, then the board shall not increase the rate
34 of the tax on or after that date. If, as a result of the
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1 provisions of this amendatory Act of the 91st General
2 Assembly, the rate of tax imposed on the sale of motor fuel
3 and gasohol by the Retailers' Occupation Tax Act returns to
4 6.25%, then the prohibition against imposing a tax on the
5 sale of motor fuel and gasohol and the prohibition against an
6 increase in the rate of any tax already imposed on the sale
7 of motor fuel and gasohol are no longer in effect.
8 Whenever the Department determines that a refund should
9 be made under this paragraph to a claimant instead of issuing
10 a credit memorandum, the Department shall notify the State
11 Comptroller, who shall cause the order to be drawn for the
12 amount specified, and to the person named, in the
13 notification from the Department. The refund shall be paid
14 by the State Treasurer out of a county water commission tax
15 fund established under paragraph (g) of this Section.
16 (e) A certificate of registration issued by the State
17 Department of Revenue to a retailer under the Retailers'
18 Occupation Tax Act or under the Service Occupation Tax Act
19 shall permit the registrant to engage in a business that is
20 taxed under the tax imposed under paragraphs (b), (c) or (d)
21 of this Section and no additional registration shall be
22 required under the tax. A certificate issued under the Use
23 Tax Act or the Service Use Tax Act shall be applicable with
24 regard to any tax imposed under paragraph (c) of this
25 Section.
26 (f) Any ordinance imposing or discontinuing any tax
27 under this Section shall be adopted and a certified copy
28 thereof filed with the Department on or before June 1,
29 whereupon the Department of Revenue shall proceed to
30 administer and enforce this Section on behalf of the county
31 water commission as of September 1 next following the
32 adoption and filing. Beginning January 1, 1992, an ordinance
33 or resolution imposing or discontinuing the tax hereunder
34 shall be adopted and a certified copy thereof filed with the
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1 Department on or before the first day of July, whereupon the
2 Department shall proceed to administer and enforce this
3 Section as of the first day of October next following such
4 adoption and filing. Beginning January 1, 1993, an ordinance
5 or resolution imposing or discontinuing the tax hereunder
6 shall be adopted and a certified copy thereof filed with the
7 Department on or before the first day of October, whereupon
8 the Department shall proceed to administer and enforce this
9 Section as of the first day of January next following such
10 adoption and filing.
11 (g) The State Department of Revenue shall, upon
12 collecting any taxes as provided in this Section, pay the
13 taxes over to the State Treasurer as trustee for the
14 commission. The taxes shall be held in a trust fund outside
15 the State Treasury. On or before the 25th day of each
16 calendar month, the State Department of Revenue shall prepare
17 and certify to the Comptroller of the State of Illinois the
18 amount to be paid to the commission, which shall be the then
19 balance in the fund, less any amount determined by the
20 Department to be necessary for the payment of refunds. Within
21 10 days after receipt by the Comptroller of the certification
22 of the amount to be paid to the commission, the Comptroller
23 shall cause an order to be drawn for the payment for the
24 amount in accordance with the direction in the certification.
25 (Source: P.A. 91-51, eff. 6-30-99.)
26 Section 55. The Illinois Public Aid Code is amended by
27 changing Section 5-2 as follows:
28 (305 ILCS 5/5-2) (from Ch. 23, par. 5-2)
29 Sec. 5-2. Classes of Persons Eligible. Medical
30 assistance under this Article shall be available to any of
31 the following classes of persons in respect to whom a plan
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1 for coverage has been submitted to the Governor by the
2 Illinois Department and approved by him:
3 1. Recipients of basic maintenance grants under Articles
4 III and IV.
5 2. Persons otherwise eligible for basic maintenance
6 under Articles III and IV but who fail to qualify thereunder
7 on the basis of need, and who have insufficient income and
8 resources to meet the costs of necessary medical care,
9 including but not limited to either of the following:,
10 (a) Beginning in fiscal year 2001, all persons
11 otherwise eligible for basic maintenance under Article
12 III but who fail to qualify under that Article on the
13 basis of need and who meet either of the following
14 requirements:
15 (i) their income, as determined by the
16 Illinois Department in accordance with any federal
17 requirements, is equal to or less than 100% of the
18 nonfarm income official poverty line, as defined by
19 the federal Office of Management and Budget and
20 revised annually in accordance with Section 673(2)
21 of the Omnibus Budget Reconciliation Act of 1981,
22 applicable to families of the same size; or
23 (ii) their income, after the deduction of
24 costs incurred for medical care and for other types
25 of remedial care, is equal to or less than 100% of
26 the nonfarm income official poverty line, as defined
27 in item (i) of this subparagraph (a).
28 (b) All persons who would be determined eligible
29 for such basic maintenance under Article IV by
30 disregarding the maximum earned income permitted by
31 federal law.
32 3. Persons who would otherwise qualify for Aid to the
33 Medically Indigent under Article VII.
34 4. Persons not eligible under any of the preceding
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1 paragraphs who fall sick, are injured, or die, not having
2 sufficient money, property or other resources to meet the
3 costs of necessary medical care or funeral and burial
4 expenses.
5 5. (a) Women during pregnancy, after the fact of
6 pregnancy has been determined by medical diagnosis, and
7 during the 60-day period beginning on the last day of the
8 pregnancy, together with their infants and children born
9 after September 30, 1983, whose income and resources are
10 insufficient to meet the costs of necessary medical care
11 to the maximum extent possible under Title XIX of the
12 Federal Social Security Act.
13 (b) The Illinois Department and the Governor shall
14 provide a plan for coverage of the persons eligible under
15 paragraph 5(a) by April 1, 1990. Such plan shall provide
16 ambulatory prenatal care to pregnant women during a
17 presumptive eligibility period and establish an income
18 eligibility standard that is equal to 133% of the nonfarm
19 income official poverty line, as defined by the federal
20 Office of Management and Budget and revised annually in
21 accordance with Section 673(2) of the Omnibus Budget
22 Reconciliation Act of 1981, applicable to families of the
23 same size, provided that costs incurred for medical care
24 are not taken into account in determining such income
25 eligibility.
26 (c) The Illinois Department may conduct a
27 demonstration in at least one county that will provide
28 medical assistance to pregnant women, together with their
29 infants and children up to one year of age, where the
30 income eligibility standard is set up to 185% of the
31 nonfarm income official poverty line, as defined by the
32 federal Office of Management and Budget. The Illinois
33 Department shall seek and obtain necessary authorization
34 provided under federal law to implement such a
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1 demonstration. Such demonstration may establish resource
2 standards that are not more restrictive than those
3 established under Article IV of this Code.
4 6. Persons under the age of 18 who fail to qualify as
5 dependent under Article IV and who have insufficient income
6 and resources to meet the costs of necessary medical care to
7 the maximum extent permitted under Title XIX of the Federal
8 Social Security Act.
9 7. Persons who are 18 years of age or younger and would
10 qualify as disabled as defined under the Federal Supplemental
11 Security Income Program, provided medical service for such
12 persons would be eligible for Federal Financial
13 Participation, and provided the Illinois Department
14 determines that:
15 (a) the person requires a level of care provided by
16 a hospital, skilled nursing facility, or intermediate
17 care facility, as determined by a physician licensed to
18 practice medicine in all its branches;
19 (b) it is appropriate to provide such care outside
20 of an institution, as determined by a physician licensed
21 to practice medicine in all its branches;
22 (c) the estimated amount which would be expended
23 for care outside the institution is not greater than the
24 estimated amount which would be expended in an
25 institution.
26 8. Persons who become ineligible for basic maintenance
27 assistance under Article IV of this Code in programs
28 administered by the Illinois Department due to employment
29 earnings and persons in assistance units comprised of adults
30 and children who become ineligible for basic maintenance
31 assistance under Article VI of this Code due to employment
32 earnings. The plan for coverage for this class of persons
33 shall:
34 (a) extend the medical assistance coverage for up
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1 to 12 months following termination of basic maintenance
2 assistance; and
3 (b) offer persons who have initially received 6
4 months of the coverage provided in paragraph (a) above,
5 the option of receiving an additional 6 months of
6 coverage, subject to the following:
7 (i) such coverage shall be pursuant to
8 provisions of the federal Social Security Act;
9 (ii) such coverage shall include all services
10 covered while the person was eligible for basic
11 maintenance assistance;
12 (iii) no premium shall be charged for such
13 coverage; and
14 (iv) such coverage shall be suspended in the
15 event of a person's failure without good cause to
16 file in a timely fashion reports required for this
17 coverage under the Social Security Act and coverage
18 shall be reinstated upon the filing of such reports
19 if the person remains otherwise eligible.
20 9. Persons with acquired immunodeficiency syndrome
21 (AIDS) or with AIDS-related conditions with respect to whom
22 there has been a determination that but for home or
23 community-based services such individuals would require the
24 level of care provided in an inpatient hospital, skilled
25 nursing facility or intermediate care facility the cost of
26 which is reimbursed under this Article. Assistance shall be
27 provided to such persons to the maximum extent permitted
28 under Title XIX of the Federal Social Security Act.
29 10. Participants in the long-term care insurance
30 partnership program established under the Partnership for
31 Long-Term Care Act who meet the qualifications for protection
32 of resources described in Section 25 of that Act.
33 The Illinois Department and the Governor shall provide a
34 plan for coverage of the persons eligible under paragraph 7
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1 as soon as possible after July 1, 1984.
2 The eligibility of any such person for medical assistance
3 under this Article is not affected by the payment of any
4 grant under the Senior Citizens and Disabled Persons Property
5 Tax Relief and Pharmaceutical Assistance Act or any
6 distributions or items of income described under subparagraph
7 (X) of paragraph (2) of subsection (a) of Section 203 of the
8 Illinois Income Tax Act. The Department shall by rule
9 establish the amounts of assets to be disregarded in
10 determining eligibility for medical assistance, which shall
11 at a minimum equal the amounts to be disregarded under the
12 Federal Supplemental Security Income Program. The amount of
13 assets of a single person to be disregarded shall not be less
14 than $2,000, and the amount of assets of a married couple to
15 be disregarded shall not be less than $3,000.
16 To the extent permitted under federal law, any person
17 found guilty of a second violation of Article VIIIA shall be
18 ineligible for medical assistance under this Article, as
19 provided in Section 8A-8.
20 The eligibility of any person for medical assistance
21 under this Article shall not be affected by the receipt by
22 the person of donations or benefits from fundraisers held for
23 the person in cases of serious illness, as long as neither
24 the person nor members of the person's family have actual
25 control over the donations or benefits or the disbursement of
26 the donations or benefits.
27 (Source: P.A. 91-676, eff. 12-23-99.)
28 Section 60. The Senior Citizens and Disabled Persons
29 Property Tax Relief and Pharmaceutical Assistance Act is
30 amended by adding Section 2.5 and by changing Sections 3.02,
31 3.03, 3.15, 4, 5, and 13 as follows:
32 (320 ILCS 25/2.5 new)
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1 Sec. 2.5. Department on Aging to be the primary
2 administrator of benefits under the Act. Notwithstanding any
3 other provision of law, beginning on July 1, 2000, the
4 Department on Aging shall be the primary administrator of the
5 benefits under this Act as provided in Section 4.12 of the
6 Illinois Act on the Aging.
7 (320 ILCS 25/3.02) (from Ch. 67 1/2, par. 403.02)
8 Sec. 3.02. "Department" means, before July 1, 2000, the
9 Department of Revenue of this State. On and after July 1,
10 2000, "Department" means the Department on Aging.
11 (Source: P.A. 77-2059.)
12 (320 ILCS 25/3.03) (from Ch. 67 1/2, par. 403.03)
13 Sec. 3.03. "Director" means, before July 1, 2000, the
14 Director of Revenue of this State. On and after July 1,
15 2000, "Director" means the Director of Aging.
16 (Source: P.A. 77-2059.)
17 (320 ILCS 25/3.15) (from Ch. 67 1/2, par. 403.15)
18 Sec. 3.15. "Covered prescription drug" means (1) any
19 cardiovascular agent or drug; (2) any insulin or other
20 prescription drug used in the treatment of diabetes,
21 including syringe and needles used to administer the insulin;
22 and (3) any prescription drug used in the treatment of
23 arthritis, (4) beginning on January 1, 2001, any prescription
24 drug used in the treatment of cancer, (5) beginning on
25 January 1, 2001, any prescription drug used in the treatment
26 of Alzheimer's disease, (6) beginning on January 1, 2001, any
27 prescription drug used in the treatment of Parkinson's
28 disease, (7) beginning on January 1, 2001, any prescription
29 drug used in the treatment of glaucoma, and (8) beginning on
30 January 1, 2001, any prescription drug associated with lung
31 disease and smoking related illnesses. The specific agents
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1 or products to be included under such categories shall be
2 listed in a handbook to be prepared and distributed by the
3 Department. The general types of covered prescription drugs
4 shall be indicated by rule. The Department shall develop a
5 procedure for the coverage of brand name drugs if, at the
6 discretion of the physician, a brand name drug is the only
7 appropriate alternative.
8 (Source: P.A. 85-1176.)
9 (320 ILCS 25/4) (from Ch. 67 1/2, par. 404)
10 Sec. 4. Amount of Grant.
11 (a) In general. Any individual 65 years or older or any
12 individual who will become 65 years old during the calendar
13 year in which a claim is filed, and any surviving spouse of
14 such a claimant, who at the time of death received or was
15 entitled to receive a grant pursuant to this Section, which
16 surviving spouse will become 65 years of age within the 24
17 months immediately following the death of such claimant and
18 which surviving spouse but for his or her age is otherwise
19 qualified to receive a grant pursuant to this Section, and
20 any disabled person whose annual household income is less
21 than $14,000 for grant years before the 1998 grant year, and
22 less than $16,000 for the 1998 and 1999 grant years, and less
23 than (i) $21,218 for a household containing one person, (ii)
24 $28,480 for a household containing 2 persons, or (iii)
25 $35,740 for a household containing 3 or more persons for the
26 2000 grant year and thereafter and whose household is liable
27 for payment of property taxes accrued or has paid rent
28 constituting property taxes accrued and is domiciled in this
29 State at the time he files his claim is entitled to claim a
30 grant under this Act. With respect to claims filed by
31 individuals who will become 65 years old during the calendar
32 year in which a claim is filed, the amount of any grant to
33 which that household is entitled shall be an amount equal to
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1 1/12 of the amount to which the claimant would otherwise be
2 entitled as provided in this Section, multiplied by the
3 number of months in which the claimant was 65 in the calendar
4 year in which the claim is filed.
5 (b) Limitation. Except as otherwise provided in
6 subsections (a) and (f) of this Section, the maximum amount
7 of grant which a claimant is entitled to claim is the amount
8 by which the property taxes accrued which were paid or
9 payable during the last preceding tax year or rent
10 constituting property taxes accrued upon the claimant's
11 residence for the last preceding taxable year exceeds 3 1/2%
12 of the claimant's household income for that year but in no
13 event is the grant to exceed (i) $700 less 4.5% of household
14 income for that year for those with a household income of
15 $14,000 or less or (ii) $70 if household income for that year
16 is more than $14,000 but less than $16,000.
17 (c) Public aid recipients. If household income in one
18 or more months during a year includes cash assistance in
19 excess of $55 per month from the Department of Public Aid or
20 the Department of Human Services (acting as successor to the
21 Department of Public Aid under the Department of Human
22 Services Act) which was determined under regulations of that
23 Department on a measure of need that included an allowance
24 for actual rent or property taxes paid by the recipient of
25 that assistance, the amount of grant to which that household
26 is entitled, except as otherwise provided in subsection (a),
27 shall be the product of (1) the maximum amount computed as
28 specified in subsection (b) of this Section and (2) the ratio
29 of the number of months in which household income did not
30 include such cash assistance over $55 to the number twelve.
31 If household income did not include such cash assistance over
32 $55 for any months during the year, the amount of the grant
33 to which the household is entitled shall be the maximum
34 amount computed as specified in subsection (b) of this
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1 Section. For purposes of this paragraph (c), "cash
2 assistance" does not include any amount received under the
3 federal Supplemental Security Income (SSI) program.
4 (d) Joint ownership. If title to the residence is held
5 jointly by the claimant with a person who is not a member of
6 his household, the amount of property taxes accrued used in
7 computing the amount of grant to which he is entitled shall
8 be the same percentage of property taxes accrued as is the
9 percentage of ownership held by the claimant in the
10 residence.
11 (e) More than one residence. If a claimant has occupied
12 more than one residence in the taxable year, he may claim
13 only one residence for any part of a month. In the case of
14 property taxes accrued, he shall pro rate 1/12 of the total
15 property taxes accrued on his residence to each month that he
16 owned and occupied that residence; and, in the case of rent
17 constituting property taxes accrued, shall pro rate each
18 month's rent payments to the residence actually occupied
19 during that month.
20 (f) There is hereby established a program of
21 pharmaceutical assistance to the aged and disabled which
22 shall be administered by the Department in accordance with
23 this Act, to consist of payments to authorized pharmacies, on
24 behalf of beneficiaries of the program, for the reasonable
25 costs of covered prescription drugs. Each beneficiary who
26 pays $5 $40 for an identification card shall pay no
27 additional the first $15 of prescription costs each month.
28 Each beneficiary who pays $25 $80 for an identification card
29 shall pay the first $3 per $25 of prescription costs each
30 month. In addition, after a beneficiary receives $2,000 $800
31 in benefits during a State fiscal year, that beneficiary
32 shall also be charged 20% of the cost of each prescription
33 for which payments are made by the program during the
34 remainder of the fiscal year. To become a beneficiary under
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1 this program a person must be: (1) (i) 65 years or older, or
2 (ii) the surviving spouse of such a claimant, who at the time
3 of death received or was entitled to receive benefits
4 pursuant to this subsection, which surviving spouse will
5 become 65 years of age within the 24 months immediately
6 following the death of such claimant and which surviving
7 spouse but for his or her age is otherwise qualified to
8 receive benefits pursuant to this subsection, or (iii)
9 disabled, and (2) is domiciled in this State at the time he
10 files his or her claim, and (3) has a maximum household
11 income of less than $14,000 for grant years before the 1998
12 grant year, and less than $16,000 for the 1998 and 1999 grant
13 years, and less than (i) $21,218 for a household containing
14 one person, (ii) $28,480 for a household containing 2
15 persons, or (iii) $35,740 for a household containing 3 more
16 persons for the 2000 grant year and thereafter. In addition,
17 each eligible person must (1) obtain an identification card
18 from the Department, (2) at the time the card is obtained,
19 sign a statement assigning to the State of Illinois benefits
20 which may be otherwise claimed under any private insurance
21 plans, (3) present the identification card to the dispensing
22 pharmacist.
23 Any person otherwise eligible for pharmaceutical
24 assistance under this Act whose covered drugs are covered by
25 any public program for assistance in purchasing any covered
26 prescription drugs shall be ineligible for assistance under
27 this Act to the extent such costs are covered by such other
28 plan.
29 The fee to be charged by the Department for the
30 identification card shall be equal to $5 $40 for persons
31 below the official poverty line as defined by the United
32 States Department of Health and Human Services and $25 $80
33 for all other persons.
34 In the event that 2 or more persons are eligible for any
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1 benefit under this Act, and are members of the same
2 household, (1) each such person shall be entitled to
3 participate in the pharmaceutical assistance program,
4 provided that he or she meets all other requirements imposed
5 by this subsection and (2) each participating household
6 member contributes the fee required for that person by the
7 preceding paragraph for the purpose of obtaining an
8 identification card. Persons eligible for any benefit under
9 this Act due to become 65 in calendar year 1984 or any
10 subsequent calendar year in which a claim is filed are
11 excluded from the benefit prescribed in this subsection (f)
12 for the calendar year in which they become 65.
13 (Source: P.A. 90-650, eff. 7-27-98; 91-357, eff. 7-29-99.)
14 (320 ILCS 25/5) (from Ch. 67 1/2, par. 405)
15 Sec. 5. Procedure.
16 (a) In general. Claims must be filed after January 1,
17 on forms prescribed by the Department. No claim may be filed
18 more than one year after December 31 of the year for which
19 the claim is filed except that claims for 1976 may be filed
20 until December 31, 1978. The pharmaceutical assistance
21 identification card provided for in subsection (f) of Section
22 4 shall be valid for a period not to exceed one year.
23 (b) Claim is Personal. The right to file a claim under
24 this Act shall be personal to the claimant and shall not
25 survive his death, but such right may be exercised on behalf
26 of a claimant by his legal guardian or attorney-in-fact. If
27 a claimant dies after having filed a timely claim, the amount
28 thereof shall be disbursed to his surviving spouse or, if no
29 spouse survives, to his surviving dependent minor children in
30 equal parts, provided the spouse or child, as the case may
31 be, resided with the claimant at the time he filed his claim.
32 If at the time of disbursement neither the claimant nor his
33 spouse is surviving, and no dependent minor children of the
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1 claimant are surviving the amount of the claim shall escheat
2 to the State.
3 (c) One claim per household. Only one member of a
4 household may file a claim under this Act in any calendar
5 year; where both members of a household are otherwise
6 entitled to claim a grant under this Act, they must agree as
7 to which of them will file a claim for that year.
8 (d) Content of application form. The form prescribed by
9 the Department for purposes of paragraph (a) shall include a
10 table, appropriately keyed to the parts of the form on which
11 the claimant is required to furnish information, which will
12 enable the claimant to determine readily the approximate
13 amount of grant to which he is entitled by relating levels of
14 household income to property taxes accrued or rent
15 constituting property taxes accrued.
16 (e) Pharmaceutical Assistance Procedures. The
17 Department shall establish the form and manner for
18 application, and establish by January 1, 1986 a procedure to
19 enable persons to apply for the additional grant or for the
20 pharmaceutical assistance identification card on the same
21 application form. The Department shall determine eligibility
22 for pharmaceutical assistance using the applicant's current
23 income. The Department shall determine a person's current
24 income in the manner provided by the Department by rule.
25 (Source: P.A. 91-533, eff. 8-13-99.)
26 (320 ILCS 25/13) (from Ch. 67 1/2, par. 413)
27 Sec. 13. List of persons eligible provided to
28 municipalities. Until July 1, 2000, the Department of
29 Revenue, and on and after July 1, 2000, the Department on
30 Aging shall maintain a list of all persons who have qualified
31 under this Act and shall make the list available to
32 municipalities upon request.
33 All information received by a municipality under this
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1 Section shall be confidential, except for official purposes,
2 and any person who divulges or uses that information in any
3 manner, except in accordance with a proper judicial order,
4 shall be guilty of a Class B misdemeanor.
5 (Source: P.A. 87-247.)
6 Section 99. Effective date. This Act takes effect upon
7 becoming law, except that Sections 5 through 20 take effect
8 October 1, 2000.".