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91_SB1028
LRB9106061PTpk
1 AN ACT in relation to transportation and transportation
2 financing, amending named Acts.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The State Finance Act is amended by changing
6 Section 8.3 as follows:
7 (30 ILCS 105/8.3) (from Ch. 127, par. 144.3)
8 Sec. 8.3. Appropriations from the Road Fund. Money in
9 the road fund shall, if and when the State of Illinois incurs
10 any bonded indebtedness for the construction of permanent
11 highways, be set aside and used for the purpose of paying and
12 discharging annually the principal and interest on that
13 bonded indebtedness then due and payable, and for no other
14 purpose. The surplus, if any, in the road fund after the
15 payment of principal and interest on that bonded indebtedness
16 then annually due shall be used as follows:
17 first--to pay the cost of administration of Chapters
18 2 through 10 of the Illinois Vehicle Code, except the
19 cost of administration of Articles I and II of Chapter 3
20 of that Code; and
21 secondly--for expenses of the Department of
22 Transportation for construction, reconstruction,
23 improvement, repair, maintenance, operation, and
24 administration of highways in accordance with the
25 provisions of laws relating thereto, or for any purpose
26 related or incident to and connected therewith, including
27 the separation of grades of those highways with railroads
28 and with highways and including the payment of awards
29 made by the Industrial Commission under the terms of the
30 Workers' Compensation Act or Workers' Occupational
31 Diseases Act for injury or death of an employee of the
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1 Division of Highways in the Department of Transportation;
2 or for the acquisition of land and the erection of
3 buildings for highway purposes, including the acquisition
4 of highway right-of-way or for investigations to
5 determine the reasonably anticipated future highway
6 needs; or for making of surveys, plans, specifications
7 and estimates for and in the construction and maintenance
8 of flight strips and of highways necessary to provide
9 access to military and naval reservations, to defense
10 industries and defense-industry sites, and to the sources
11 of raw materials and for replacing existing highways and
12 highway connections shut off from general public use at
13 military and naval reservations and defense-industry
14 sites, or for the purchase of right-of-way, except that
15 the State shall be reimbursed in full for any expense
16 incurred in building the flight strips; or for the
17 operating and maintaining of highway garages; or for
18 patrolling and policing the public highways and
19 conserving the peace; or for any of those purposes or any
20 other purpose that may be provided by law.
21 Appropriations for any of those purposes are payable from
22 the road fund. Appropriations may also be made from the road
23 fund for the administrative expenses of any State agency that
24 are related to motor vehicles or arise from the use of motor
25 vehicles.
26 Beginning with fiscal year 1980 and thereafter, no road
27 fund monies shall be appropriated to the following
28 Departments or agencies of State government for
29 administration, grants, or operations; but this limitation is
30 not a restriction upon appropriating for those purposes any
31 road fund monies that are eligible for federal reimbursement;
32 1. Department of Public Health;
33 2. Department of Transportation, only with respect
34 to subsidies for one-half fare Student Transportation and
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1 Reduced Fare for Elderly;
2 3. Department of Central Management Services,
3 except for expenditures incurred for group insurance
4 premiums of appropriate personnel;
5 4. Judicial Systems and Agencies.
6 Beginning with fiscal year 1981 and thereafter, no road
7 fund monies shall be appropriated to the following
8 Departments or agencies of State government for
9 administration, grants, or operations; but this limitation is
10 not a restriction upon appropriating for those purposes any
11 road fund monies that are eligible for federal reimbursement:
12 1. Department of State Police, except for
13 expenditures with respect to the Division of State
14 Troopers;
15 2. Department of Transportation, only with respect
16 to Intercity Rail Subsidies and Rail Freight Services.
17 Beginning with fiscal year 1982 and thereafter, no road
18 fund monies shall be appropriated to the following
19 Departments or agencies of State government for
20 administration, grants, or operations; but this limitation is
21 not a restriction upon appropriating for those purposes any
22 road fund monies that are eligible for federal reimbursement:
23 Department of Central Management Services, except for awards
24 made by the Industrial Commission under the terms of the
25 Workers' Compensation Act or Workers' Occupational Diseases
26 Act for injury or death of an employee of the Division of
27 Highways in the Department of Transportation.
28 Beginning with fiscal year 1984 and thereafter, no road
29 fund monies shall be appropriated to the following
30 Departments or agencies of State government for
31 administration, grants, or operations; but this limitation is
32 not a restriction upon appropriating for those purposes any
33 road fund monies that are eligible for federal reimbursement:
34 1. Department of State Police, except not more than
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1 40% of the funds appropriated for the Division of State
2 Troopers;
3 2. State Officers.
4 Beginning with fiscal year 1984 and thereafter, no road
5 fund monies shall be appropriated to any Department or agency
6 of State government for administration, grants, or operations
7 except as provided hereafter; but this limitation is not a
8 restriction upon appropriating for those purposes any road
9 fund monies that are eligible for federal reimbursement. It
10 shall not be lawful to circumvent the above appropriation
11 limitations by governmental reorganization or other methods.
12 Appropriations shall be made from the road fund only in
13 accordance with the provisions of this Section.
14 Money in the road fund shall, if and when the State of
15 Illinois incurs any bonded indebtedness for the construction
16 of permanent highways, be set aside and used for the purpose
17 of paying and discharging during each fiscal year the
18 principal and interest on that bonded indebtedness as it
19 becomes due and payable as provided in the Transportation
20 Bond Act, and for no other purpose. The surplus, if any, in
21 the road fund after the payment of principal and interest on
22 that bonded indebtedness then annually due shall be used as
23 follows:
24 first--to pay the cost of administration of Chapters
25 2 through 10 of the Illinois Vehicle Code; and
26 secondly--no road fund monies derived from fees,
27 excises, or license taxes relating to registration,
28 operation and use of vehicles on public highways or to
29 fuels used for the propulsion of those vehicles, shall be
30 appropriated or expended other than for costs of
31 administering the laws imposing those fees, excises, and
32 license taxes, statutory refunds and adjustments allowed
33 thereunder, administrative costs of the Department of
34 Transportation, payment of debts and liabilities incurred
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1 in construction and reconstruction of public highways and
2 bridges, acquisition of rights-of-way for and the cost of
3 construction, reconstruction, maintenance, repair, and
4 operation of public highways and bridges under the
5 direction and supervision of the State, political
6 subdivision, or municipality collecting those monies, and
7 the costs for patrolling and policing the public highways
8 (by State, political subdivision, or municipality
9 collecting that money) for enforcement of traffic laws.
10 The separation of grades of such highways with railroads
11 and costs associated with protection of at-grade highway
12 and railroad crossing shall also be permissible.
13 Appropriations for any of such purposes are payable from
14 the road fund or the Grade Crossing Protection Fund as
15 provided in Section 8 of the Motor Fuel Tax Law.
16 Beginning with fiscal year 1991 and thereafter, no Road
17 Fund monies shall be appropriated to the Department of State
18 Police for the purposes of this Section in excess of its
19 total fiscal year 1990 Road Fund appropriations for those
20 purposes unless otherwise provided in Section 5g of this Act.
21 It shall not be lawful to circumvent this limitation on
22 appropriations by governmental reorganization or other
23 methods unless otherwise provided in Section 5g of this Act.
24 In fiscal year 1994, no Road Fund monies shall be
25 appropriated to the Secretary of State for the purposes of
26 this Section in excess of the total fiscal year 1991 Road
27 Fund appropriations to the Secretary of State for those
28 purposes, plus $9,800,000. It shall not be lawful to
29 circumvent this limitation on appropriations by governmental
30 reorganization or other method.
31 Beginning with fiscal year 1995 and thereafter, no Road
32 Fund monies shall be appropriated to the Secretary of State
33 for the purposes of this Section in excess of the total
34 fiscal year 1994 Road Fund appropriations to the Secretary of
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1 State for those purposes. It shall not be lawful to
2 circumvent this limitation on appropriations by governmental
3 reorganization or other methods.
4 No new program may be initiated in fiscal year 1991 and
5 thereafter that is not consistent with the limitations
6 imposed by this Section for fiscal year 1984 and thereafter,
7 insofar as appropriation of road fund monies is concerned.
8 Nothing in this Section prohibits transfers from the Road
9 Fund to the State Construction Account Fund under Section 5e
10 of this Act.
11 (Source: P.A. 87-774; 87-1228; 88-78.)
12 Section 10. The Use Tax Act is amended by changing
13 Section 9 as follows:
14 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
15 Sec. 9. Returns; deposits. Except as to motor vehicles,
16 watercraft, aircraft, and trailers that are required to be
17 registered with an agency of this State, each retailer
18 required or authorized to collect the tax imposed by this Act
19 shall pay to the Department the amount of such tax (except as
20 otherwise provided) at the time when he is required to file
21 his return for the period during which such tax was
22 collected, less a discount of 2.1% prior to January 1, 1990,
23 and 1.75% on and after January 1, 1990, or $5 per calendar
24 year, whichever is greater, which is allowed to reimburse the
25 retailer for expenses incurred in collecting the tax, keeping
26 records, preparing and filing returns, remitting the tax and
27 supplying data to the Department on request. In the case of
28 retailers who report and pay the tax on a transaction by
29 transaction basis, as provided in this Section, such discount
30 shall be taken with each such tax remittance instead of when
31 such retailer files his periodic return. A retailer need not
32 remit that part of any tax collected by him to the extent
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1 that he is required to remit and does remit the tax imposed
2 by the Retailers' Occupation Tax Act, with respect to the
3 sale of the same property.
4 Where such tangible personal property is sold under a
5 conditional sales contract, or under any other form of sale
6 wherein the payment of the principal sum, or a part thereof,
7 is extended beyond the close of the period for which the
8 return is filed, the retailer, in collecting the tax (except
9 as to motor vehicles, watercraft, aircraft, and trailers that
10 are required to be registered with an agency of this State),
11 may collect for each tax return period, only the tax
12 applicable to that part of the selling price actually
13 received during such tax return period.
14 Except as provided in this Section, on or before the
15 twentieth day of each calendar month, such retailer shall
16 file a return for the preceding calendar month. Such return
17 shall be filed on forms prescribed by the Department and
18 shall furnish such information as the Department may
19 reasonably require.
20 The Department may require returns to be filed on a
21 quarterly basis. If so required, a return for each calendar
22 quarter shall be filed on or before the twentieth day of the
23 calendar month following the end of such calendar quarter.
24 The taxpayer shall also file a return with the Department for
25 each of the first two months of each calendar quarter, on or
26 before the twentieth day of the following calendar month,
27 stating:
28 1. The name of the seller;
29 2. The address of the principal place of business
30 from which he engages in the business of selling tangible
31 personal property at retail in this State;
32 3. The total amount of taxable receipts received by
33 him during the preceding calendar month from sales of
34 tangible personal property by him during such preceding
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1 calendar month, including receipts from charge and time
2 sales, but less all deductions allowed by law;
3 4. The amount of credit provided in Section 2d of
4 this Act;
5 5. The amount of tax due;
6 5-5. The signature of the taxpayer; and
7 6. Such other reasonable information as the
8 Department may require.
9 If a taxpayer fails to sign a return within 30 days after
10 the proper notice and demand for signature by the Department,
11 the return shall be considered valid and any amount shown to
12 be due on the return shall be deemed assessed.
13 Beginning October 1, 1993, a taxpayer who has an average
14 monthly tax liability of $150,000 or more shall make all
15 payments required by rules of the Department by electronic
16 funds transfer. Beginning October 1, 1994, a taxpayer who has
17 an average monthly tax liability of $100,000 or more shall
18 make all payments required by rules of the Department by
19 electronic funds transfer. Beginning October 1, 1995, a
20 taxpayer who has an average monthly tax liability of $50,000
21 or more shall make all payments required by rules of the
22 Department by electronic funds transfer. The term "average
23 monthly tax liability" means the sum of the taxpayer's
24 liabilities under this Act, and under all other State and
25 local occupation and use tax laws administered by the
26 Department, for the immediately preceding calendar year
27 divided by 12.
28 Before August 1 of each year beginning in 1993, the
29 Department shall notify all taxpayers required to make
30 payments by electronic funds transfer. All taxpayers required
31 to make payments by electronic funds transfer shall make
32 those payments for a minimum of one year beginning on October
33 1.
34 Any taxpayer not required to make payments by electronic
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1 funds transfer may make payments by electronic funds transfer
2 with the permission of the Department.
3 All taxpayers required to make payment by electronic
4 funds transfer and any taxpayers authorized to voluntarily
5 make payments by electronic funds transfer shall make those
6 payments in the manner authorized by the Department.
7 The Department shall adopt such rules as are necessary to
8 effectuate a program of electronic funds transfer and the
9 requirements of this Section.
10 If the taxpayer's average monthly tax liability to the
11 Department under this Act, the Retailers' Occupation Tax Act,
12 the Service Occupation Tax Act, the Service Use Tax Act was
13 $10,000 or more during the preceding 4 complete calendar
14 quarters, he shall file a return with the Department each
15 month by the 20th day of the month next following the month
16 during which such tax liability is incurred and shall make
17 payments to the Department on or before the 7th, 15th, 22nd
18 and last day of the month during which such liability is
19 incurred. If the month during which such tax liability is
20 incurred began prior to January 1, 1985, each payment shall
21 be in an amount equal to 1/4 of the taxpayer's actual
22 liability for the month or an amount set by the Department
23 not to exceed 1/4 of the average monthly liability of the
24 taxpayer to the Department for the preceding 4 complete
25 calendar quarters (excluding the month of highest liability
26 and the month of lowest liability in such 4 quarter period).
27 If the month during which such tax liability is incurred
28 begins on or after January 1, 1985, and prior to January 1,
29 1987, each payment shall be in an amount equal to 22.5% of
30 the taxpayer's actual liability for the month or 27.5% 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, 1987, and prior to
34 January 1, 1988, 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
2 26.25% of the taxpayer's liability for the same calendar
3 month of the preceding year. If the month during which such
4 tax liability is incurred begins on or after January 1, 1988,
5 and prior to January 1, 1989, or begins on or after January
6 1, 1996, each payment shall be in an amount equal to 22.5% of
7 the taxpayer's actual liability for the month or 25% of the
8 taxpayer's liability for the same calendar month of the
9 preceding year. If the month during which such tax liability
10 is incurred begins on or after January 1, 1989, and prior to
11 January 1, 1996, each payment shall be in an amount equal to
12 22.5% of the taxpayer's actual liability for the month or 25%
13 of the taxpayer's liability for the same calendar month of
14 the preceding year or 100% of the taxpayer's actual liability
15 for the quarter monthly reporting period. The amount of such
16 quarter monthly payments shall be credited against the final
17 tax liability of the taxpayer's return for that month. Once
18 applicable, the requirement of the making of quarter monthly
19 payments to the Department shall continue until such
20 taxpayer's average monthly liability to the Department during
21 the preceding 4 complete calendar quarters (excluding the
22 month of highest liability and the month of lowest liability)
23 is less than $9,000, or until such taxpayer's average monthly
24 liability to the Department as computed for each calendar
25 quarter of the 4 preceding complete calendar quarter period
26 is less than $10,000. However, if a taxpayer can show the
27 Department that a substantial change in the taxpayer's
28 business has occurred which causes the taxpayer to anticipate
29 that his average monthly tax liability for the reasonably
30 foreseeable future will fall below $10,000, then such
31 taxpayer may petition the Department for change in such
32 taxpayer's reporting status. The Department shall change
33 such taxpayer's reporting status unless it finds that such
34 change is seasonal in nature and not likely to be long term.
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1 If any such quarter monthly payment is not paid at the time
2 or in the amount required by this Section, then the taxpayer
3 shall be liable for penalties and interest on the difference
4 between the minimum amount due and the amount of such quarter
5 monthly payment actually and timely paid, except insofar as
6 the taxpayer has previously made payments for that month to
7 the Department in excess of the minimum payments previously
8 due as provided in this Section. The Department shall make
9 reasonable rules and regulations to govern the quarter
10 monthly payment amount and quarter monthly payment dates for
11 taxpayers who file on other than a calendar monthly basis.
12 If any such payment provided for in this Section exceeds
13 the taxpayer's liabilities under this Act, the Retailers'
14 Occupation Tax Act, the Service Occupation Tax Act and the
15 Service Use Tax Act, as shown by an original monthly return,
16 the Department shall issue to the taxpayer a credit
17 memorandum no later than 30 days after the date of payment,
18 which memorandum may be submitted by the taxpayer to the
19 Department in payment of tax liability subsequently to be
20 remitted by the taxpayer to the Department or be assigned by
21 the taxpayer to a similar taxpayer under this Act, the
22 Retailers' Occupation Tax Act, the Service Occupation Tax Act
23 or the Service Use Tax Act, in accordance with reasonable
24 rules and regulations to be prescribed by the Department,
25 except that if such excess payment is shown on an original
26 monthly return and is made after December 31, 1986, no credit
27 memorandum shall be issued, unless requested by the taxpayer.
28 If no such request is made, the taxpayer may credit such
29 excess payment against tax liability subsequently to be
30 remitted by the taxpayer to the Department under this Act,
31 the Retailers' Occupation Tax Act, the Service Occupation Tax
32 Act or the Service Use Tax Act, in accordance with reasonable
33 rules and regulations prescribed by the Department. If the
34 Department subsequently determines that all or any part of
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1 the credit taken was not actually due to the taxpayer, the
2 taxpayer's 2.1% or 1.75% vendor's discount shall be reduced
3 by 2.1% or 1.75% of the difference between the credit taken
4 and that actually due, and the taxpayer shall be liable for
5 penalties and interest on such difference.
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 to 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 In addition, with respect to motor vehicles, watercraft,
34 aircraft, and trailers that are required to be registered
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1 with an agency of this State, every retailer selling this
2 kind of tangible personal property shall file, with the
3 Department, upon a form to be prescribed and supplied by the
4 Department, a separate return for each such item of tangible
5 personal property which the retailer sells, except that
6 where, in the same transaction, a retailer of aircraft,
7 watercraft, motor vehicles or trailers transfers more than
8 one aircraft, watercraft, motor vehicle or trailer to another
9 aircraft, watercraft, motor vehicle or trailer retailer for
10 the purpose of resale, that seller for resale may report the
11 transfer of all the aircraft, watercraft, motor vehicles or
12 trailers involved in that transaction to the Department on
13 the same uniform invoice-transaction reporting return form.
14 For purposes of this Section, "watercraft" means a Class 2,
15 Class 3, or Class 4 watercraft as defined in Section 3-2 of
16 the Boat Registration and Safety Act, a personal watercraft,
17 or any boat equipped with an inboard motor.
18 The transaction reporting return in the case of motor
19 vehicles or trailers that are required to be registered with
20 an agency of this State, shall be the same document as the
21 Uniform Invoice referred to in Section 5-402 of the Illinois
22 Vehicle Code and must show the name and address of the
23 seller; the name and address of the purchaser; the amount of
24 the selling price including the amount allowed by the
25 retailer for traded-in property, if any; the amount allowed
26 by the retailer for the traded-in tangible personal property,
27 if any, to the extent to which Section 2 of this Act allows
28 an exemption for the value of traded-in property; the balance
29 payable after deducting such trade-in allowance from the
30 total selling price; the amount of tax due from the retailer
31 with respect to such transaction; the amount of tax collected
32 from the purchaser by the retailer on such transaction (or
33 satisfactory evidence that such tax is not due in that
34 particular instance, if that is claimed to be the fact); the
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1 place and date of the sale; a sufficient identification of
2 the property sold; such other information as is required in
3 Section 5-402 of the Illinois Vehicle Code, and such other
4 information as the Department may reasonably require.
5 The transaction reporting return in the case of
6 watercraft and aircraft must show the name and address of the
7 seller; the name and address of the purchaser; the amount of
8 the selling price including the amount allowed by the
9 retailer for traded-in property, if any; the amount allowed
10 by the retailer for the traded-in tangible personal property,
11 if any, to the extent to which Section 2 of this Act allows
12 an exemption for the value of traded-in property; the balance
13 payable after deducting such trade-in allowance from the
14 total selling price; the amount of tax due from the retailer
15 with respect to such transaction; the amount of tax collected
16 from the purchaser by the retailer on such transaction (or
17 satisfactory evidence that such tax is not due in that
18 particular instance, if that is claimed to be the fact); the
19 place and date of the sale, a sufficient identification of
20 the property sold, and such other information as the
21 Department may reasonably require.
22 Such transaction reporting return shall be filed not
23 later than 20 days after the date of delivery of the item
24 that is being sold, but may be filed by the retailer at any
25 time sooner than that if he chooses to do so. The
26 transaction reporting return and tax remittance or proof of
27 exemption from the tax that is imposed by this Act may be
28 transmitted to the Department by way of the State agency with
29 which, or State officer with whom, the tangible personal
30 property must be titled or registered (if titling or
31 registration is required) if the Department and such agency
32 or State officer determine that this procedure will expedite
33 the processing of applications for title or registration.
34 With each such transaction reporting return, the retailer
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1 shall remit the proper amount of tax due (or shall submit
2 satisfactory evidence that the sale is not taxable if that is
3 the case), to the Department or its agents, whereupon the
4 Department shall issue, in the purchaser's name, a tax
5 receipt (or a certificate of exemption if the Department is
6 satisfied that the particular sale is tax exempt) which such
7 purchaser may submit to the agency with which, or State
8 officer with whom, he must title or register the tangible
9 personal property that is involved (if titling or
10 registration is required) in support of such purchaser's
11 application for an Illinois certificate or other evidence of
12 title or registration to such tangible personal property.
13 No retailer's failure or refusal to remit tax under this
14 Act precludes a user, who has paid the proper tax to the
15 retailer, from obtaining his certificate of title or other
16 evidence of title or registration (if titling or registration
17 is required) upon satisfying the Department that such user
18 has paid the proper tax (if tax is due) to the retailer. The
19 Department shall adopt appropriate rules to carry out the
20 mandate of this paragraph.
21 If the user who would otherwise pay tax to the retailer
22 wants the transaction reporting return filed and the payment
23 of tax or proof of exemption made to the Department before
24 the retailer is willing to take these actions and such user
25 has not paid the tax to the retailer, such user may certify
26 to the fact of such delay by the retailer, and may (upon the
27 Department being satisfied of the truth of such
28 certification) transmit the information required by the
29 transaction reporting return and the remittance for tax or
30 proof of exemption directly to the Department and obtain his
31 tax receipt or exemption determination, in which event the
32 transaction reporting return and tax remittance (if a tax
33 payment was required) shall be credited by the Department to
34 the proper retailer's account with the Department, but
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1 without the 2.1% or 1.75% discount provided for in this
2 Section being allowed. When the user pays the tax directly
3 to the Department, he shall pay the tax in the same amount
4 and in the same form in which it would be remitted if the tax
5 had been remitted to the Department by the retailer.
6 Where a retailer collects the tax with respect to the
7 selling price of tangible personal property which he sells
8 and the purchaser thereafter returns such tangible personal
9 property and the retailer refunds the selling price thereof
10 to the purchaser, such retailer shall also refund, to the
11 purchaser, the tax so collected from the purchaser. When
12 filing his return for the period in which he refunds such tax
13 to the purchaser, the retailer may deduct the amount of the
14 tax so refunded by him to the purchaser from any other use
15 tax which such retailer may be required to pay or remit to
16 the Department, as shown by such return, if the amount of the
17 tax to be deducted was previously remitted to the Department
18 by such retailer. If the retailer has not previously
19 remitted the amount of such tax to the Department, he is
20 entitled to no deduction under this Act upon refunding such
21 tax to the purchaser.
22 Any retailer filing a return under this Section shall
23 also include (for the purpose of paying tax thereon) the
24 total tax covered by such return upon the selling price of
25 tangible personal property purchased by him at retail from a
26 retailer, but as to which the tax imposed by this Act was not
27 collected from the retailer filing such return, and such
28 retailer shall remit the amount of such tax to the Department
29 when filing such return.
30 If experience indicates such action to be practicable,
31 the Department may prescribe and furnish a combination or
32 joint return which will enable retailers, who are required to
33 file returns hereunder and also under the Retailers'
34 Occupation Tax Act, to furnish all the return information
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1 required by both Acts on the one form.
2 Where the retailer has more than one business registered
3 with the Department under separate registration under this
4 Act, such retailer may not file each return that is due as a
5 single return covering all such registered businesses, but
6 shall file separate returns for each such registered
7 business.
8 Beginning January 1, 1990, each month the Department
9 shall pay into the State and Local Sales Tax Reform Fund, a
10 special fund in the State Treasury which is hereby created,
11 the net revenue realized for the preceding month from the 1%
12 tax on sales of food for human consumption which is to be
13 consumed off the premises where it is sold (other than
14 alcoholic beverages, soft drinks and food which has been
15 prepared for immediate consumption) and prescription and
16 nonprescription medicines, drugs, medical appliances and
17 insulin, urine testing materials, syringes and needles used
18 by diabetics.
19 Beginning January 1, 1990, each month the Department
20 shall pay into the County and Mass Transit District Fund 4%
21 of the net revenue realized for the preceding month from the
22 6.25% general rate on the selling price of tangible personal
23 property which is purchased outside Illinois at retail from a
24 retailer and which is titled or registered by an agency of
25 this State's government.
26 Beginning January 1, 1990, each month the Department
27 shall pay into the State and Local Sales Tax Reform Fund, a
28 special fund in the State Treasury, 20% of the net revenue
29 realized for the preceding month from the 6.25% general rate
30 on the selling price of tangible personal property, other
31 than tangible personal property which is purchased outside
32 Illinois at retail from a retailer and which is titled or
33 registered by an agency of this State's government.
34 Beginning January 1, 1990, each month the Department
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1 shall pay into the Local Government Tax Fund 16% of the net
2 revenue realized for the preceding month from the 6.25%
3 general rate on the selling price of tangible personal
4 property which is purchased outside Illinois at retail from a
5 retailer and which is titled or registered by an agency of
6 this State's government.
7 Of the remainder of the moneys received by the Department
8 pursuant to this Act, (a) 1.75% thereof shall be paid into
9 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
10 and on and after July 1, 1989, 3.8% thereof shall be paid
11 into the Build Illinois Fund; provided, however, that if in
12 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
13 as the case may be, of the moneys received by the Department
14 and required to be paid into the Build Illinois Fund pursuant
15 to Section 3 of the Retailers' Occupation Tax Act, Section 9
16 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
17 Section 9 of the Service Occupation Tax Act, such Acts being
18 hereinafter called the "Tax Acts" and such aggregate of 2.2%
19 or 3.8%, as the case may be, of moneys being hereinafter
20 called the "Tax Act Amount", and (2) the amount transferred
21 to the Build Illinois Fund from the State and Local Sales Tax
22 Reform Fund shall be less than the Annual Specified Amount
23 (as defined in Section 3 of the Retailers' Occupation Tax
24 Act), an amount equal to the difference shall be immediately
25 paid into the Build Illinois Fund from other moneys received
26 by the Department pursuant to the Tax Acts; and further
27 provided, that if on the last business day of any month the
28 sum of (1) the Tax Act Amount required to be deposited into
29 the Build Illinois Bond Account in the Build Illinois Fund
30 during such month and (2) the amount transferred during such
31 month to the Build Illinois Fund from the State and Local
32 Sales Tax Reform Fund shall have been less than 1/12 of the
33 Annual Specified Amount, an amount equal to the difference
34 shall be immediately paid into the Build Illinois Fund from
-19- LRB9106061PTpk
1 other moneys received by the Department pursuant to the Tax
2 Acts; and, further provided, that in no event shall the
3 payments required under the preceding proviso result in
4 aggregate payments into the Build Illinois Fund pursuant to
5 this clause (b) for any fiscal year in excess of the greater
6 of (i) the Tax Act Amount or (ii) the Annual Specified Amount
7 for such fiscal year; and, further provided, that the amounts
8 payable into the Build Illinois Fund under this clause (b)
9 shall be payable only until such time as the aggregate amount
10 on deposit under each trust indenture securing Bonds issued
11 and outstanding pursuant to the Build Illinois Bond Act is
12 sufficient, taking into account any future investment income,
13 to fully provide, in accordance with such indenture, for the
14 defeasance of or the payment of the principal of, premium, if
15 any, and interest on the Bonds secured by such indenture and
16 on any Bonds expected to be issued thereafter and all fees
17 and costs payable with respect thereto, all as certified by
18 the Director of the Bureau of the Budget. If on the last
19 business day of any month in which Bonds are outstanding
20 pursuant to the Build Illinois Bond Act, the aggregate of the
21 moneys deposited in the Build Illinois Bond Account in the
22 Build Illinois Fund in such month shall be less than the
23 amount required to be transferred in such month from the
24 Build Illinois Bond Account to the Build Illinois Bond
25 Retirement and Interest Fund pursuant to Section 13 of the
26 Build Illinois Bond Act, an amount equal to such deficiency
27 shall be immediately paid from other moneys received by the
28 Department pursuant to the Tax Acts to the Build Illinois
29 Fund; provided, however, that any amounts paid to the Build
30 Illinois Fund in any fiscal year pursuant to this sentence
31 shall be deemed to constitute payments pursuant to clause (b)
32 of the preceding sentence and shall reduce the amount
33 otherwise payable for such fiscal year pursuant to clause (b)
34 of the preceding sentence. The moneys received by the
-20- LRB9106061PTpk
1 Department pursuant to this Act and required to be deposited
2 into the Build Illinois Fund are subject to the pledge, claim
3 and charge set forth in Section 12 of the Build Illinois Bond
4 Act.
5 Subject to payment of amounts into the Build Illinois
6 Fund as provided in the preceding paragraph or in any
7 amendment thereto hereafter enacted, the following specified
8 monthly installment of the amount requested in the
9 certificate of the Chairman of the Metropolitan Pier and
10 Exposition Authority provided under Section 8.25f of the
11 State Finance Act, but not in excess of the sums designated
12 as "Total Deposit", shall be deposited in the aggregate from
13 collections under Section 9 of the Use Tax Act, Section 9 of
14 the Service Use Tax Act, Section 9 of the Service Occupation
15 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
16 into the McCormick Place Expansion Project Fund in the
17 specified fiscal years.
18 Fiscal Year Total Deposit
19 1993 $0
20 1994 53,000,000
21 1995 58,000,000
22 1996 61,000,000
23 1997 64,000,000
24 1998 68,000,000
25 1999 71,000,000
26 2000 75,000,000
27 2001 80,000,000
28 2002 84,000,000
29 2003 89,000,000
30 2004 93,000,000
31 2005 97,000,000
32 2006 102,000,000
33 2007 and 106,000,000
34 each fiscal year
-21- LRB9106061PTpk
1 thereafter that bonds
2 are outstanding under
3 Section 13.2 of the
4 Metropolitan Pier and
5 Exposition Authority
6 Act, but not after fiscal year 2029.
7 Beginning July 20, 1993 and in each month of each fiscal
8 year thereafter, one-eighth of the amount requested in the
9 certificate of the Chairman of the Metropolitan Pier and
10 Exposition Authority for that fiscal year, less the amount
11 deposited into the McCormick Place Expansion Project Fund by
12 the State Treasurer in the respective month under subsection
13 (g) of Section 13 of the Metropolitan Pier and Exposition
14 Authority Act, plus cumulative deficiencies in the deposits
15 required under this Section for previous months and years,
16 shall be deposited into the McCormick Place Expansion Project
17 Fund, until the full amount requested for the fiscal year,
18 but not in excess of the amount specified above as "Total
19 Deposit", has been deposited.
20 Subject to payment of amounts into the Build Illinois
21 Fund and the McCormick Place Expansion Project Fund pursuant
22 to the preceding paragraphs or in any amendment thereto
23 hereafter enacted, each month the Department shall pay into
24 the Local Government Distributive Fund .4% of the net revenue
25 realized for the preceding month from the 5% general rate, or
26 .4% of 80% of the net revenue realized for the preceding
27 month from the 6.25% general rate, as the case may be, on the
28 selling price of tangible personal property which amount
29 shall, subject to appropriation, be distributed as provided
30 in Section 2 of the State Revenue Sharing Act. No payments or
31 distributions pursuant to this paragraph shall be made if the
32 tax imposed by this Act on photoprocessing products is
33 declared unconstitutional, or if the proceeds from such tax
34 are unavailable for distribution because of litigation.
-22- LRB9106061PTpk
1 Subject to payment of amounts into the Build Illinois
2 Fund, the McCormick Place Expansion Project Fund, and the
3 Local Government Distributive Fund pursuant to the preceding
4 paragraphs or in any amendments thereto hereafter enacted,
5 beginning July 1, 1993, the Department shall each month pay
6 into the Illinois Tax Increment Fund 0.27% of 80% of the net
7 revenue realized for the preceding month from the 6.25%
8 general rate on the selling price of tangible personal
9 property.
10 Of the remainder of the moneys received by the Department
11 pursuant to this Act, 75% thereof shall be paid into the
12 State Treasury and 25% shall be reserved in a special account
13 and used only for the transfer to the Common School Fund as
14 part of the monthly transfer from the General Revenue Fund in
15 accordance with Section 8a of the State Finance Act.
16 As soon as possible after the first day of each month,
17 upon certification of the Department of Revenue, the
18 Comptroller shall order transferred and the Treasurer shall
19 transfer from the General Revenue Fund to the Motor Fuel Tax
20 Fund an amount equal to 1.7% of 80% of the net revenue
21 realized under this Act for the second preceding month;
22 except that this transfer shall not be made for the months
23 February through June of 1992.
24 Net revenue realized for a month shall be the revenue
25 collected by the State pursuant to this Act, less the amount
26 paid out during that month as refunds to taxpayers for
27 overpayment of liability.
28 For greater simplicity of administration, manufacturers,
29 importers and wholesalers whose products are sold at retail
30 in Illinois by numerous retailers, and who wish to do so, may
31 assume the responsibility for accounting and paying to the
32 Department all tax accruing under this Act with respect to
33 such sales, if the retailers who are affected do not make
34 written objection to the Department to this arrangement.
-23- LRB9106061PTpk
1 (Source: P.A. 89-379, eff. 1-1-96; 89-626, eff. 8-9-96;
2 90-491, eff. 1-1-99; 90-612, eff. 7-8-98.)
3 Section 15. The Service Use Tax Act is amended by
4 changing Section 9 as follows:
5 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
6 Sec. 9. Returns; deposits. Each serviceman required or
7 authorized to collect the tax herein imposed shall pay to the
8 Department the amount of such tax (except as otherwise
9 provided) at the time when he is required to file his return
10 for the period during which such tax was collected, less a
11 discount of 2.1% prior to January 1, 1990 and 1.75% on and
12 after January 1, 1990, or $5 per calendar year, whichever is
13 greater, which is allowed to reimburse the serviceman for
14 expenses incurred in collecting the tax, keeping records,
15 preparing and filing returns, remitting the tax and supplying
16 data to the Department on request. A serviceman need not
17 remit that part of any tax collected by him to the extent
18 that he is required to pay and does pay the tax imposed by
19 the Service Occupation Tax Act with respect to his sale of
20 service involving the incidental transfer by him of the same
21 property.
22 Except as provided hereinafter in this Section, on or
23 before the twentieth day of each calendar month, such
24 serviceman shall file a return for the preceding calendar
25 month in accordance with reasonable Rules and Regulations to
26 be promulgated by the Department. Such return shall be filed
27 on a form prescribed by the Department and shall contain such
28 information as the Department may reasonably require.
29 The Department may require returns to be filed on a
30 quarterly basis. If so required, a return for each calendar
31 quarter shall be filed on or before the twentieth day of the
32 calendar month following the end of such calendar quarter.
-24- LRB9106061PTpk
1 The taxpayer shall also file a return with the Department for
2 each of the first two months of each calendar quarter, on or
3 before the twentieth day of the following calendar month,
4 stating:
5 1. The name of the seller;
6 2. The address of the principal place of business
7 from which he engages in business as a serviceman in this
8 State;
9 3. The total amount of taxable receipts received by
10 him during the preceding calendar month, including
11 receipts from charge and time sales, but less all
12 deductions allowed by law;
13 4. The amount of credit provided in Section 2d of
14 this Act;
15 5. The amount of tax due;
16 5-5. The signature of the taxpayer; and
17 6. Such other reasonable information as the
18 Department may require.
19 If a taxpayer fails to sign a return within 30 days after
20 the proper notice and demand for signature by the Department,
21 the return shall be considered valid and any amount shown to
22 be due on the return shall be deemed assessed.
23 Beginning October 1, 1993, a taxpayer who has an average
24 monthly tax liability of $150,000 or more shall make all
25 payments required by rules of the Department by electronic
26 funds transfer. Beginning October 1, 1994, a taxpayer who
27 has an average monthly tax liability of $100,000 or more
28 shall make all payments required by rules of the Department
29 by electronic funds transfer. Beginning October 1, 1995, a
30 taxpayer who has an average monthly tax liability of $50,000
31 or more shall make all payments required by rules of the
32 Department by electronic funds transfer. The term "average
33 monthly tax liability" means the sum of the taxpayer's
34 liabilities under this Act, and under all other State and
-25- LRB9106061PTpk
1 local occupation and use tax laws administered by the
2 Department, for the immediately preceding calendar year
3 divided by 12.
4 Before August 1 of each year beginning in 1993, the
5 Department shall notify all taxpayers required to make
6 payments by electronic funds transfer. All taxpayers required
7 to make payments by electronic funds transfer shall make
8 those payments for a minimum of one year beginning on October
9 1.
10 Any taxpayer not required to make payments by electronic
11 funds transfer may make payments by electronic funds transfer
12 with the permission of the Department.
13 All taxpayers required to make payment by electronic
14 funds transfer and any taxpayers authorized to voluntarily
15 make payments by electronic funds transfer shall make those
16 payments in the manner authorized by the Department.
17 The Department shall adopt such rules as are necessary to
18 effectuate a program of electronic funds transfer and the
19 requirements of this Section.
20 If the serviceman is otherwise required to file a monthly
21 return and if the serviceman's average monthly tax liability
22 to the Department does not exceed $200, the Department may
23 authorize his returns to be filed on a quarter annual basis,
24 with the return for January, February and March of a given
25 year being due by April 20 of such year; with the return for
26 April, May and June of a given year being due by July 20 of
27 such year; with the return for July, August and September of
28 a given year being due by October 20 of such year, and with
29 the return for October, November and December of a given year
30 being due by January 20 of the following year.
31 If the serviceman is otherwise required to file a monthly
32 or quarterly return and if the serviceman's average monthly
33 tax liability to the Department does not exceed $50, the
34 Department may authorize his returns to be filed on an annual
-26- LRB9106061PTpk
1 basis, with the return for a given year being due by January
2 20 of the following year.
3 Such quarter annual and annual returns, as to form and
4 substance, shall be subject to the same requirements as
5 monthly returns.
6 Notwithstanding any other provision in this Act
7 concerning the time within which a serviceman may file his
8 return, in the case of any serviceman who ceases to engage in
9 a kind of business which makes him responsible for filing
10 returns under this Act, such serviceman shall file a final
11 return under this Act with the Department not more than 1
12 month after discontinuing such business.
13 Where a serviceman collects the tax with respect to the
14 selling price of property which he sells and the purchaser
15 thereafter returns such property and the serviceman refunds
16 the selling price thereof to the purchaser, such serviceman
17 shall also refund, to the purchaser, the tax so collected
18 from the purchaser. When filing his return for the period in
19 which he refunds such tax to the purchaser, the serviceman
20 may deduct the amount of the tax so refunded by him to the
21 purchaser from any other Service Use Tax, Service Occupation
22 Tax, retailers' occupation tax or use tax which such
23 serviceman may be required to pay or remit to the Department,
24 as shown by such return, provided that the amount of the tax
25 to be deducted shall previously have been remitted to the
26 Department by such serviceman. If the serviceman shall not
27 previously have remitted the amount of such tax to the
28 Department, he shall be entitled to no deduction hereunder
29 upon refunding such tax to the purchaser.
30 Any serviceman filing a return hereunder shall also
31 include the total tax upon the selling price of tangible
32 personal property purchased for use by him as an incident to
33 a sale of service, and such serviceman shall remit the amount
34 of such tax to the Department when filing such return.
-27- LRB9106061PTpk
1 If experience indicates such action to be practicable,
2 the Department may prescribe and furnish a combination or
3 joint return which will enable servicemen, who are required
4 to file returns hereunder and also under the Service
5 Occupation Tax Act, to furnish all the return information
6 required by both Acts on the one form.
7 Where the serviceman has more than one business
8 registered with the Department under separate registration
9 hereunder, such serviceman shall not file each return that is
10 due as a single return covering all such registered
11 businesses, but shall file separate returns for each such
12 registered business.
13 Beginning January 1, 1990, each month the Department
14 shall pay into the State and Local Tax Reform Fund, a special
15 fund in the State Treasury, the net revenue realized for the
16 preceding month from the 1% tax on sales of food for human
17 consumption which is to be consumed off the premises where it
18 is sold (other than alcoholic beverages, soft drinks and food
19 which has been prepared for immediate consumption) and
20 prescription and nonprescription medicines, drugs, medical
21 appliances and insulin, urine testing materials, syringes and
22 needles used by diabetics.
23 Beginning January 1, 1990, each month the Department
24 shall pay into the State and Local Sales Tax Reform Fund 20%
25 of the net revenue realized for the preceding month from the
26 6.25% general rate on transfers of tangible personal
27 property, other than tangible personal property which is
28 purchased outside Illinois at retail from a retailer and
29 which is titled or registered by an agency of this State's
30 government.
31 Of the remainder of the moneys received by the Department
32 pursuant to this Act, (a) 1.75% thereof shall be paid into
33 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
34 and on and after July 1, 1989, 3.8% thereof shall be paid
-28- LRB9106061PTpk
1 into the Build Illinois Fund; provided, however, that if in
2 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
3 as the case may be, of the moneys received by the Department
4 and required to be paid into the Build Illinois Fund pursuant
5 to Section 3 of the Retailers' Occupation Tax Act, Section 9
6 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
7 Section 9 of the Service Occupation Tax Act, such Acts being
8 hereinafter called the "Tax Acts" and such aggregate of 2.2%
9 or 3.8%, as the case may be, of moneys being hereinafter
10 called the "Tax Act Amount", and (2) the amount transferred
11 to the Build Illinois Fund from the State and Local Sales Tax
12 Reform Fund shall be less than the Annual Specified Amount
13 (as defined in Section 3 of the Retailers' Occupation Tax
14 Act), an amount equal to the difference shall be immediately
15 paid into the Build Illinois Fund from other moneys received
16 by the Department pursuant to the Tax Acts; and further
17 provided, that if on the last business day of any month the
18 sum of (1) the Tax Act Amount required to be deposited into
19 the Build Illinois Bond Account in the Build Illinois Fund
20 during such month and (2) the amount transferred during such
21 month to the Build Illinois Fund from the State and Local
22 Sales Tax Reform Fund shall have been less than 1/12 of the
23 Annual Specified Amount, an amount equal to the difference
24 shall be immediately paid into the Build Illinois Fund from
25 other moneys received by the Department pursuant to the Tax
26 Acts; and, further provided, that in no event shall the
27 payments required under the preceding proviso result in
28 aggregate payments into the Build Illinois Fund pursuant to
29 this clause (b) for any fiscal year in excess of the greater
30 of (i) the Tax Act Amount or (ii) the Annual Specified Amount
31 for such fiscal year; and, further provided, that the amounts
32 payable into the Build Illinois Fund under this clause (b)
33 shall be payable only until such time as the aggregate amount
34 on deposit under each trust indenture securing Bonds issued
-29- LRB9106061PTpk
1 and outstanding pursuant to the Build Illinois Bond Act is
2 sufficient, taking into account any future investment income,
3 to fully provide, in accordance with such indenture, for the
4 defeasance of or the payment of the principal of, premium, if
5 any, and interest on the Bonds secured by such indenture and
6 on any Bonds expected to be issued thereafter and all fees
7 and costs payable with respect thereto, all as certified by
8 the Director of the Bureau of the Budget. If on the last
9 business day of any month in which Bonds are outstanding
10 pursuant to the Build Illinois Bond Act, the aggregate of the
11 moneys deposited in the Build Illinois Bond Account in the
12 Build Illinois Fund in such month shall be less than the
13 amount required to be transferred in such month from the
14 Build Illinois Bond Account to the Build Illinois Bond
15 Retirement and Interest Fund pursuant to Section 13 of the
16 Build Illinois Bond Act, an amount equal to such deficiency
17 shall be immediately paid from other moneys received by the
18 Department pursuant to the Tax Acts to the Build Illinois
19 Fund; provided, however, that any amounts paid to the Build
20 Illinois Fund in any fiscal year pursuant to this sentence
21 shall be deemed to constitute payments pursuant to clause (b)
22 of the preceding sentence and shall reduce the amount
23 otherwise payable for such fiscal year pursuant to clause (b)
24 of the preceding sentence. The moneys received by the
25 Department pursuant to this Act and required to be deposited
26 into the Build Illinois Fund are subject to the pledge, claim
27 and charge set forth in Section 12 of the Build Illinois Bond
28 Act.
29 Subject to payment of amounts into the Build Illinois
30 Fund as provided in the preceding paragraph or in any
31 amendment thereto hereafter enacted, the following specified
32 monthly installment of the amount requested in the
33 certificate of the Chairman of the Metropolitan Pier and
34 Exposition Authority provided under Section 8.25f of the
-30- LRB9106061PTpk
1 State Finance Act, but not in excess of the sums designated
2 as "Total Deposit", shall be deposited in the aggregate from
3 collections under Section 9 of the Use Tax Act, Section 9 of
4 the Service Use Tax Act, Section 9 of the Service Occupation
5 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
6 into the McCormick Place Expansion Project Fund in the
7 specified fiscal years.
8 Fiscal Year Total Deposit
9 1993 $0
10 1994 53,000,000
11 1995 58,000,000
12 1996 61,000,000
13 1997 64,000,000
14 1998 68,000,000
15 1999 71,000,000
16 2000 75,000,000
17 2001 80,000,000
18 2002 84,000,000
19 2003 89,000,000
20 2004 93,000,000
21 2005 97,000,000
22 2006 102,000,000
23 2007 and 106,000,000
24 each fiscal year
25 thereafter that bonds
26 are outstanding under
27 Section 13.2 of the
28 Metropolitan Pier and
29 Exposition Authority Act,
30 but not after fiscal year 2029.
31 Beginning July 20, 1993 and in each month of each fiscal
32 year thereafter, one-eighth of the amount requested in the
33 certificate of the Chairman of the Metropolitan Pier and
34 Exposition Authority for that fiscal year, less the amount
-31- LRB9106061PTpk
1 deposited into the McCormick Place Expansion Project Fund by
2 the State Treasurer in the respective month under subsection
3 (g) of Section 13 of the Metropolitan Pier and Exposition
4 Authority Act, plus cumulative deficiencies in the deposits
5 required under this Section for previous months and years,
6 shall be deposited into the McCormick Place Expansion Project
7 Fund, until the full amount requested for the fiscal year,
8 but not in excess of the amount specified above as "Total
9 Deposit", has been deposited.
10 Subject to payment of amounts into the Build Illinois
11 Fund and the McCormick Place Expansion Project Fund pursuant
12 to the preceding paragraphs or in any amendment thereto
13 hereafter enacted, each month the Department shall pay into
14 the Local Government Distributive Fund 0.4% of the net
15 revenue realized for the preceding month from the 5% general
16 rate or 0.4% of 80% of the net revenue realized for the
17 preceding month from the 6.25% general rate, as the case may
18 be, on the selling price of tangible personal property which
19 amount shall, subject to appropriation, be distributed as
20 provided in Section 2 of the State Revenue Sharing Act. No
21 payments or distributions pursuant to this paragraph shall be
22 made if the tax imposed by this Act on photo processing
23 products is declared unconstitutional, or if the proceeds
24 from such tax are unavailable for distribution because of
25 litigation.
26 Subject to payment of amounts into the Build Illinois
27 Fund, the McCormick Place Expansion Project Fund, and the
28 Local Government Distributive Fund pursuant to the preceding
29 paragraphs or in any amendments thereto hereafter enacted,
30 beginning July 1, 1993, the Department shall each month pay
31 into the Illinois Tax Increment Fund 0.27% of 80% of the net
32 revenue realized for the preceding month from the 6.25%
33 general rate on the selling price of tangible personal
34 property.
-32- LRB9106061PTpk
1 All remaining moneys received by the Department pursuant
2 to this Act shall be paid into the General Revenue Fund of
3 the State Treasury.
4 As soon as possible after the first day of each month,
5 upon certification of the Department of Revenue, the
6 Comptroller shall order transferred and the Treasurer shall
7 transfer from the General Revenue Fund to the Motor Fuel Tax
8 Fund an amount equal to 1.7% of 80% of the net revenue
9 realized under this Act for the second preceding month;
10 except that this transfer shall not be made for the months
11 February through June, 1992.
12 Net revenue realized for a month shall be the revenue
13 collected by the State pursuant to this Act, less the amount
14 paid out during that month as refunds to taxpayers for
15 overpayment of liability.
16 (Source: P.A. 89-379, eff. 1-1-96; 90-612, eff. 7-8-98.)
17 Section 20. The Service Occupation Tax Act is amended by
18 changing Section 9 as follows:
19 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
20 Sec. 9. Returns; deposits. Each serviceman required or
21 authorized to collect the tax herein imposed shall pay to the
22 Department the amount of such tax at the time when he is
23 required to file his return for the period during which such
24 tax was collectible, less a discount of 2.1% prior to January
25 1, 1990, and 1.75% on and after January 1, 1990, or $5 per
26 calendar year, whichever is greater, which is allowed to
27 reimburse the serviceman for expenses incurred in collecting
28 the tax, keeping records, preparing and filing returns,
29 remitting the tax and supplying data to the Department on
30 request.
31 Where such tangible personal property is sold under a
32 conditional sales contract, or under any other form of sale
-33- LRB9106061PTpk
1 wherein the payment of the principal sum, or a part thereof,
2 is extended beyond the close of the period for which the
3 return is filed, the serviceman, in collecting the tax may
4 collect, for each tax return period, only the tax applicable
5 to the part of the selling price actually received during
6 such tax return period.
7 Except as provided hereinafter in this Section, on or
8 before the twentieth day of each calendar month, such
9 serviceman shall file a return for the preceding calendar
10 month in accordance with reasonable rules and regulations to
11 be promulgated by the Department of Revenue. Such return
12 shall be filed on a form prescribed by the Department and
13 shall contain such information as the Department may
14 reasonably require.
15 The Department may require returns to be filed on a
16 quarterly basis. If so required, a return for each calendar
17 quarter shall be filed on or before the twentieth day of the
18 calendar month following the end of such calendar quarter.
19 The taxpayer shall also file a return with the Department for
20 each of the first two months of each calendar quarter, on or
21 before the twentieth day of the following calendar month,
22 stating:
23 1. The name of the seller;
24 2. The address of the principal place of business
25 from which he engages in business as a serviceman in this
26 State;
27 3. The total amount of taxable receipts received by
28 him during the preceding calendar month, including
29 receipts from charge and time sales, but less all
30 deductions allowed by law;
31 4. The amount of credit provided in Section 2d of
32 this Act;
33 5. The amount of tax due;
34 5-5. The signature of the taxpayer; and
-34- LRB9106061PTpk
1 6. Such other reasonable information as the
2 Department may require.
3 If a taxpayer fails to sign a return within 30 days after
4 the proper notice and demand for signature by the Department,
5 the return shall be considered valid and any amount shown to
6 be due on the return shall be deemed assessed.
7 A serviceman may accept a Manufacturer's Purchase Credit
8 certification from a purchaser in satisfaction of Service Use
9 Tax as provided in Section 3-70 of the Service Use Tax Act if
10 the purchaser provides the appropriate documentation as
11 required by Section 3-70 of the Service Use Tax Act. A
12 Manufacturer's Purchase Credit certification, accepted by a
13 serviceman as provided in Section 3-70 of the Service Use Tax
14 Act, may be used by that serviceman to satisfy Service
15 Occupation Tax liability in the amount claimed in the
16 certification, not to exceed 6.25% of the receipts subject to
17 tax from a qualifying purchase.
18 If the serviceman's average monthly tax liability to the
19 Department does not exceed $200, the Department may authorize
20 his returns to be filed on a quarter annual basis, with the
21 return for January, February and March of a given year being
22 due by April 20 of such year; with the return for April, May
23 and June of a given year being due by July 20 of such year;
24 with the return for July, August and September of a given
25 year being due by October 20 of such year, and with the
26 return for October, November and December of a given year
27 being due by January 20 of the following year.
28 If the serviceman's average monthly tax liability to the
29 Department does not exceed $50, the Department may authorize
30 his returns to be filed on an annual basis, with the return
31 for a given year being due by January 20 of the following
32 year.
33 Such quarter annual and annual returns, as to form and
34 substance, shall be subject to the same requirements as
-35- LRB9106061PTpk
1 monthly returns.
2 Notwithstanding any other provision in this Act
3 concerning the time within which a serviceman may file his
4 return, in the case of any serviceman who ceases to engage in
5 a kind of business which makes him responsible for filing
6 returns under this Act, such serviceman shall file a final
7 return under this Act with the Department not more than 1
8 month after discontinuing such business.
9 Beginning October 1, 1993, a taxpayer who has an average
10 monthly tax liability of $150,000 or more shall make all
11 payments required by rules of the Department by electronic
12 funds transfer. Beginning October 1, 1994, a taxpayer who
13 has an average monthly tax liability of $100,000 or more
14 shall make all payments required by rules of the Department
15 by electronic funds transfer. Beginning October 1, 1995, a
16 taxpayer who has an average monthly tax liability of $50,000
17 or more shall make all payments required by rules of the
18 Department by electronic funds transfer. The term "average
19 monthly tax liability" means the sum of the taxpayer's
20 liabilities under this Act, and under all other State and
21 local occupation and use tax laws administered by the
22 Department, for the immediately preceding calendar year
23 divided by 12.
24 Before August 1 of each year beginning in 1993, the
25 Department shall notify all taxpayers required to make
26 payments by electronic funds transfer. All taxpayers
27 required to make payments by electronic funds transfer shall
28 make those payments for a minimum of one year beginning on
29 October 1.
30 Any taxpayer not required to make payments by electronic
31 funds transfer may make payments by electronic funds transfer
32 with the permission of the Department.
33 All taxpayers required to make payment by electronic
34 funds transfer and any taxpayers authorized to voluntarily
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1 make payments by electronic funds transfer shall make those
2 payments in the manner authorized by the Department.
3 The Department shall adopt such rules as are necessary to
4 effectuate a program of electronic funds transfer and the
5 requirements of this Section.
6 Where a serviceman collects the tax with respect to the
7 selling price of tangible personal property which he sells
8 and the purchaser thereafter returns such tangible personal
9 property and the serviceman refunds the selling price thereof
10 to the purchaser, such serviceman shall also refund, to the
11 purchaser, the tax so collected from the purchaser. When
12 filing his return for the period in which he refunds such tax
13 to the purchaser, the serviceman may deduct the amount of the
14 tax so refunded by him to the purchaser from any other
15 Service Occupation Tax, Service Use Tax, Retailers'
16 Occupation Tax or Use Tax which such serviceman may be
17 required to pay or remit to the Department, as shown by such
18 return, provided that the amount of the tax to be deducted
19 shall previously have been remitted to the Department by such
20 serviceman. If the serviceman shall not previously have
21 remitted the amount of such tax to the Department, he shall
22 be entitled to no deduction hereunder upon refunding such tax
23 to the purchaser.
24 If experience indicates such action to be practicable,
25 the Department may prescribe and furnish a combination or
26 joint return which will enable servicemen, who are required
27 to file returns hereunder and also under the Retailers'
28 Occupation Tax Act, the Use Tax Act or the Service Use Tax
29 Act, to furnish all the return information required by all
30 said Acts on the one form.
31 Where the serviceman has more than one business
32 registered with the Department under separate registrations
33 hereunder, such serviceman shall file separate returns for
34 each registered business.
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1 Beginning January 1, 1990, each month the Department
2 shall pay into the Local Government Tax Fund the revenue
3 realized for the preceding month from the 1% tax on sales of
4 food for human consumption which is to be consumed off the
5 premises where it is sold (other than alcoholic beverages,
6 soft drinks and food which has been prepared for immediate
7 consumption) and prescription and nonprescription medicines,
8 drugs, medical appliances and insulin, urine testing
9 materials, syringes and needles used by diabetics.
10 Beginning January 1, 1990, each month the Department
11 shall pay into the County and Mass Transit District Fund 4%
12 of the revenue realized for the preceding month from the
13 6.25% general rate.
14 Beginning January 1, 1990, each month the Department
15 shall pay into the Local Government Tax Fund 16% of the
16 revenue realized for the preceding month from the 6.25%
17 general rate on transfers of tangible personal property.
18 Of the remainder of the moneys received by the Department
19 pursuant to this Act, (a) 1.75% thereof shall be paid into
20 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
21 and on and after July 1, 1989, 3.8% thereof shall be paid
22 into the Build Illinois Fund; provided, however, that if in
23 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
24 as the case may be, of the moneys received by the Department
25 and required to be paid into the Build Illinois Fund pursuant
26 to Section 3 of the Retailers' Occupation Tax Act, Section 9
27 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
28 Section 9 of the Service Occupation Tax Act, such Acts being
29 hereinafter called the "Tax Acts" and such aggregate of 2.2%
30 or 3.8%, as the case may be, of moneys being hereinafter
31 called the "Tax Act Amount", and (2) the amount transferred
32 to the Build Illinois Fund from the State and Local Sales Tax
33 Reform Fund shall be less than the Annual Specified Amount
34 (as defined in Section 3 of the Retailers' Occupation Tax
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1 Act), an amount equal to the difference shall be immediately
2 paid into the Build Illinois Fund from other moneys received
3 by the Department pursuant to the Tax Acts; and further
4 provided, that if on the last business day of any month the
5 sum of (1) the Tax Act Amount required to be deposited into
6 the Build Illinois Account in the Build Illinois Fund during
7 such month and (2) the amount transferred during such month
8 to the Build Illinois Fund from the State and Local Sales Tax
9 Reform Fund shall have been less than 1/12 of the Annual
10 Specified Amount, an amount equal to the difference shall be
11 immediately paid into the Build Illinois Fund from other
12 moneys received by the Department pursuant to the Tax Acts;
13 and, further provided, that in no event shall the payments
14 required under the preceding proviso result in aggregate
15 payments into the Build Illinois Fund pursuant to this clause
16 (b) for any fiscal year in excess of the greater of (i) the
17 Tax Act Amount or (ii) the Annual Specified Amount for such
18 fiscal year; and, further provided, that the amounts payable
19 into the Build Illinois Fund under this clause (b) shall be
20 payable only until such time as the aggregate amount on
21 deposit under each trust indenture securing Bonds issued and
22 outstanding pursuant to the Build Illinois Bond Act is
23 sufficient, taking into account any future investment income,
24 to fully provide, in accordance with such indenture, for the
25 defeasance of or the payment of the principal of, premium, if
26 any, and interest on the Bonds secured by such indenture and
27 on any Bonds expected to be issued thereafter and all fees
28 and costs payable with respect thereto, all as certified by
29 the Director of the Bureau of the Budget. If on the last
30 business day of any month in which Bonds are outstanding
31 pursuant to the Build Illinois Bond Act, the aggregate of the
32 moneys deposited in the Build Illinois Bond Account in the
33 Build Illinois Fund in such month shall be less than the
34 amount required to be transferred in such month from the
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1 Build Illinois Bond Account to the Build Illinois Bond
2 Retirement and Interest Fund pursuant to Section 13 of the
3 Build Illinois Bond Act, an amount equal to such deficiency
4 shall be immediately paid from other moneys received by the
5 Department pursuant to the Tax Acts to the Build Illinois
6 Fund; provided, however, that any amounts paid to the Build
7 Illinois Fund in any fiscal year pursuant to this sentence
8 shall be deemed to constitute payments pursuant to clause (b)
9 of the preceding sentence and shall reduce the amount
10 otherwise payable for such fiscal year pursuant to clause (b)
11 of the preceding sentence. The moneys received by the
12 Department pursuant to this Act and required to be deposited
13 into the Build Illinois Fund are subject to the pledge, claim
14 and charge set forth in Section 12 of the Build Illinois Bond
15 Act.
16 Subject to payment of amounts into the Build Illinois
17 Fund as provided in the preceding paragraph or in any
18 amendment thereto hereafter enacted, the following specified
19 monthly installment of the amount requested in the
20 certificate of the Chairman of the Metropolitan Pier and
21 Exposition Authority provided under Section 8.25f of the
22 State Finance Act, but not in excess of the sums designated
23 as "Total Deposit", shall be deposited in the aggregate from
24 collections under Section 9 of the Use Tax Act, Section 9 of
25 the Service Use Tax Act, Section 9 of the Service Occupation
26 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
27 into the McCormick Place Expansion Project Fund in the
28 specified fiscal years.
29 Fiscal Year Total Deposit
30 1993 $0
31 1994 53,000,000
32 1995 58,000,000
33 1996 61,000,000
34 1997 64,000,000
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1 1998 68,000,000
2 1999 71,000,000
3 2000 75,000,000
4 2001 80,000,000
5 2002 84,000,000
6 2003 89,000,000
7 2004 93,000,000
8 2005 97,000,000
9 2006 102,000,000
10 2007 and 106,000,000
11 each fiscal year
12 thereafter that bonds
13 are outstanding under
14 Section 13.2 of the
15 Metropolitan Pier and
16 Exposition Authority
17 Act, but not after fiscal year 2029.
18 Beginning July 20, 1993 and in each month of each fiscal
19 year thereafter, one-eighth of the amount requested in the
20 certificate of the Chairman of the Metropolitan Pier and
21 Exposition Authority for that fiscal year, less the amount
22 deposited into the McCormick Place Expansion Project Fund by
23 the State Treasurer in the respective month under subsection
24 (g) of Section 13 of the Metropolitan Pier and Exposition
25 Authority Act, plus cumulative deficiencies in the deposits
26 required under this Section for previous months and years,
27 shall be deposited into the McCormick Place Expansion Project
28 Fund, until the full amount requested for the fiscal year,
29 but not in excess of the amount specified above as "Total
30 Deposit", has been deposited.
31 Subject to payment of amounts into the Build Illinois
32 Fund and the McCormick Place Expansion Project Fund pursuant
33 to the preceding paragraphs or in any amendment thereto
34 hereafter enacted, each month the Department shall pay into
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1 the Local Government Distributive Fund 0.4% of the net
2 revenue realized for the preceding month from the 5% general
3 rate or 0.4% of 80% of the net revenue realized for the
4 preceding month from the 6.25% general rate, as the case may
5 be, on the selling price of tangible personal property which
6 amount shall, subject to appropriation, be distributed as
7 provided in Section 2 of the State Revenue Sharing Act. No
8 payments or distributions pursuant to this paragraph shall be
9 made if the tax imposed by this Act on photoprocessing
10 products is declared unconstitutional, or if the proceeds
11 from such tax are unavailable for distribution because of
12 litigation.
13 Subject to payment of amounts into the Build Illinois
14 Fund, the McCormick Place Expansion Project Fund, and the
15 Local Government Distributive Fund pursuant to the preceding
16 paragraphs or in any amendments thereto hereafter enacted,
17 beginning July 1, 1993, the Department shall each month pay
18 into the Illinois Tax Increment Fund 0.27% of 80% of the net
19 revenue realized for the preceding month from the 6.25%
20 general rate on the selling price of tangible personal
21 property.
22 Remaining moneys received by the Department pursuant to
23 this Act shall be paid into the General Revenue Fund of the
24 State Treasury.
25 The Department may, upon separate written notice to a
26 taxpayer, require the taxpayer to prepare and file with the
27 Department on a form prescribed by the Department within not
28 less than 60 days after receipt of the notice an annual
29 information return for the tax year specified in the notice.
30 Such annual return to the Department shall include a
31 statement of gross receipts as shown by the taxpayer's last
32 Federal income tax return. If the total receipts of the
33 business as reported in the Federal income tax return do not
34 agree with the gross receipts reported to the Department of
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1 Revenue for the same period, the taxpayer shall attach to his
2 annual return a schedule showing a reconciliation of the 2
3 amounts and the reasons for the difference. The taxpayer's
4 annual return to the Department shall also disclose the cost
5 of goods sold by the taxpayer during the year covered by such
6 return, opening and closing inventories of such goods for
7 such year, cost of goods used from stock or taken from stock
8 and given away by the taxpayer during such year, pay roll
9 information of the taxpayer's business during such year and
10 any additional reasonable information which the Department
11 deems would be helpful in determining the accuracy of the
12 monthly, quarterly or annual returns filed by such taxpayer
13 as hereinbefore provided for in this Section.
14 If the annual information return required by this Section
15 is not filed when and as required, the taxpayer shall be
16 liable as follows:
17 (i) Until January 1, 1994, the taxpayer shall be
18 liable for a penalty equal to 1/6 of 1% of the tax due
19 from such taxpayer under this Act during the period to be
20 covered by the annual return for each month or fraction
21 of a month until such return is filed as required, the
22 penalty to be assessed and collected in the same manner
23 as any other penalty provided for in this Act.
24 (ii) On and after January 1, 1994, the taxpayer
25 shall be liable for a penalty as described in Section 3-4
26 of the Uniform Penalty and Interest Act.
27 The chief executive officer, proprietor, owner or highest
28 ranking manager shall sign the annual return to certify the
29 accuracy of the information contained therein. Any person
30 who willfully signs the annual return containing false or
31 inaccurate information shall be guilty of perjury and
32 punished accordingly. The annual return form prescribed by
33 the Department shall include a warning that the person
34 signing the return may be liable for perjury.
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1 The foregoing portion of this Section concerning the
2 filing of an annual information return shall not apply to a
3 serviceman who is not required to file an income tax return
4 with the United States Government.
5 As soon as possible after the first day of each month,
6 upon certification of the Department of Revenue, the
7 Comptroller shall order transferred and the Treasurer shall
8 transfer from the General Revenue Fund to the Motor Fuel Tax
9 Fund an amount equal to 1.7% of 80% of the net revenue
10 realized under this Act for the second preceding month;
11 except that this transfer shall not be made for the months
12 February through June, 1992.
13 Net revenue realized for a month shall be the revenue
14 collected by the State pursuant to this Act, less the amount
15 paid out during that month as refunds to taxpayers for
16 overpayment of liability.
17 For greater simplicity of administration, it shall be
18 permissible for manufacturers, importers and wholesalers
19 whose products are sold by numerous servicemen in Illinois,
20 and who wish to do so, to assume the responsibility for
21 accounting and paying to the Department all tax accruing
22 under this Act with respect to such sales, if the servicemen
23 who are affected do not make written objection to the
24 Department to this arrangement.
25 (Source: P.A. 89-89, eff. 6-30-95; 89-235, eff. 8-4-95;
26 89-379, eff. 1-1-96; 89-626, eff. 8-9-96; 90-612, eff.
27 7-8-98.)
28 Section 25. The Retailers' Occupation Tax Act is amended
29 by changing Section 3 as follows:
30 (35 ILCS 120/3) (from Ch. 120, par. 442)
31 Sec. 3. Returns; deposits. Except as provided in this
32 Section, on or before the twentieth day of each calendar
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1 month, every person engaged in the business of selling
2 tangible personal property at retail in this State during the
3 preceding calendar month shall file a return with the
4 Department, stating:
5 1. The name of the seller;
6 2. His residence address and the address of his
7 principal place of business and the address of the
8 principal place of business (if that is a different
9 address) from which he engages in the business of selling
10 tangible personal property at retail in this State;
11 3. Total amount of receipts received by him during
12 the preceding calendar month or quarter, as the case may
13 be, from sales of tangible personal property, and from
14 services furnished, by him during such preceding calendar
15 month or quarter;
16 4. Total amount received by him during the
17 preceding calendar month or quarter on charge and time
18 sales of tangible personal property, and from services
19 furnished, by him prior to the month or quarter for which
20 the return is filed;
21 5. Deductions allowed by law;
22 6. Gross receipts which were received by him during
23 the preceding calendar month or quarter and upon the
24 basis of which the tax is imposed;
25 7. The amount of credit provided in Section 2d of
26 this Act;
27 8. The amount of tax due;
28 9. The signature of the taxpayer; and
29 10. Such other reasonable information as the
30 Department may require.
31 If a taxpayer fails to sign a return within 30 days after
32 the proper notice and demand for signature by the Department,
33 the return shall be considered valid and any amount shown to
34 be due on the return shall be deemed assessed.
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1 Each return shall be accompanied by the statement of
2 prepaid tax issued pursuant to Section 2e for which credit is
3 claimed.
4 A retailer may accept a Manufacturer's Purchase Credit
5 certification from a purchaser in satisfaction of Use Tax as
6 provided in Section 3-85 of the Use Tax Act if the purchaser
7 provides the appropriate documentation as required by Section
8 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
9 certification, accepted by a retailer as provided in Section
10 3-85 of the Use Tax Act, may be used by that retailer to
11 satisfy Retailers' Occupation Tax liability in the amount
12 claimed in the certification, not to exceed 6.25% of the
13 receipts subject to tax from a qualifying purchase.
14 The Department may require returns to be filed on a
15 quarterly basis. If so required, a return for each calendar
16 quarter shall be filed on or before the twentieth day of the
17 calendar month following the end of such calendar quarter.
18 The taxpayer shall also file a return with the Department for
19 each of the first two months of each calendar quarter, on or
20 before the twentieth day of the following calendar month,
21 stating:
22 1. The name of the seller;
23 2. The address of the principal place of business
24 from which he engages in the business of selling tangible
25 personal property at retail in this State;
26 3. The total amount of taxable receipts received by
27 him during the preceding calendar month from sales of
28 tangible personal property by him during such preceding
29 calendar month, including receipts from charge and time
30 sales, but less all deductions allowed by law;
31 4. The amount of credit provided in Section 2d of
32 this Act;
33 5. The amount of tax due; and
34 6. Such other reasonable information as the
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1 Department may require.
2 If a total amount of less than $1 is payable, refundable
3 or creditable, such amount shall be disregarded if it is less
4 than 50 cents and shall be increased to $1 if it is 50 cents
5 or more.
6 Beginning October 1, 1993, a taxpayer who has an average
7 monthly tax liability of $150,000 or more shall make all
8 payments required by rules of the Department by electronic
9 funds transfer. Beginning October 1, 1994, a taxpayer who
10 has an average monthly tax liability of $100,000 or more
11 shall make all payments required by rules of the Department
12 by electronic funds transfer. Beginning October 1, 1995, a
13 taxpayer who has an average monthly tax liability of $50,000
14 or more shall make all payments required by rules of the
15 Department by electronic funds transfer. The term "average
16 monthly tax liability" shall be the sum of the taxpayer's
17 liabilities under this Act, and under all other State and
18 local occupation and use tax laws administered by the
19 Department, for the immediately preceding calendar year
20 divided by 12.
21 Before August 1 of each year beginning in 1993, the
22 Department shall notify all taxpayers required to make
23 payments by electronic funds transfer. All taxpayers
24 required to make payments by electronic funds transfer shall
25 make those payments for a minimum of one year beginning on
26 October 1.
27 Any taxpayer not required to make payments by electronic
28 funds transfer may make payments by electronic funds transfer
29 with the permission of the Department.
30 All taxpayers required to make payment by electronic
31 funds transfer and any taxpayers authorized to voluntarily
32 make payments by electronic funds transfer shall make those
33 payments in the manner authorized by the Department.
34 The Department shall adopt such rules as are necessary to
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1 effectuate a program of electronic funds transfer and the
2 requirements of this Section.
3 Any amount which is required to be shown or reported on
4 any return or other document under this Act shall, if such
5 amount is not a whole-dollar amount, be increased to the
6 nearest whole-dollar amount in any case where the fractional
7 part of a dollar is 50 cents or more, and decreased to the
8 nearest whole-dollar amount where the fractional part of a
9 dollar is less than 50 cents.
10 If the retailer is otherwise required to file a monthly
11 return and if the retailer's average monthly tax liability to
12 the Department does not exceed $200, the Department may
13 authorize his returns to be filed on a quarter annual basis,
14 with the return for January, February and March of a given
15 year being due by April 20 of such year; with the return for
16 April, May and June of a given year being due by July 20 of
17 such year; with the return for July, August and September of
18 a given year being due by October 20 of such year, and with
19 the return for October, November and December of a given year
20 being due by January 20 of the following year.
21 If the retailer is otherwise required to file a monthly
22 or quarterly return and if the retailer's average monthly tax
23 liability with the Department does not exceed $50, the
24 Department may authorize his returns to be filed on an annual
25 basis, with the return for a given year being due by January
26 20 of the following year.
27 Such quarter annual and annual returns, as to form and
28 substance, shall be subject to the same requirements as
29 monthly returns.
30 Notwithstanding any other provision in this Act
31 concerning the time within which a retailer may file his
32 return, in the case of any retailer who ceases to engage in a
33 kind of business which makes him responsible for filing
34 returns under this Act, such retailer shall file a final
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1 return under this Act with the Department not more than one
2 month after discontinuing such business.
3 Where the same person has more than one business
4 registered with the Department under separate registrations
5 under this Act, such person may not file each return that is
6 due as a single return covering all such registered
7 businesses, but shall file separate returns for each such
8 registered business.
9 In addition, with respect to motor vehicles, watercraft,
10 aircraft, and trailers that are required to be registered
11 with an agency of this State, every retailer selling this
12 kind of tangible personal property shall file, with the
13 Department, upon a form to be prescribed and supplied by the
14 Department, a separate return for each such item of tangible
15 personal property which the retailer sells, except that
16 where, in the same transaction, a retailer of aircraft,
17 watercraft, motor vehicles or trailers transfers more than
18 one aircraft, watercraft, motor vehicle or trailer to another
19 aircraft, watercraft, motor vehicle retailer or trailer
20 retailer for the purpose of resale, that seller for resale
21 may report the transfer of all aircraft, watercraft, motor
22 vehicles or trailers involved in that transaction to the
23 Department on the same uniform invoice-transaction reporting
24 return form. For purposes of this Section, "watercraft"
25 means a Class 2, Class 3, or Class 4 watercraft as defined in
26 Section 3-2 of the Boat Registration and Safety Act, a
27 personal watercraft, or any boat equipped with an inboard
28 motor.
29 Any retailer who sells only motor vehicles, watercraft,
30 aircraft, or trailers that are required to be registered with
31 an agency of this State, so that all retailers' occupation
32 tax liability is required to be reported, and is reported, on
33 such transaction reporting returns and who is not otherwise
34 required to file monthly or quarterly returns, need not file
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1 monthly or quarterly returns. However, those retailers shall
2 be required to file returns on an annual basis.
3 The transaction reporting return, in the case of motor
4 vehicles or trailers that are required to be registered with
5 an agency of this State, shall be the same document as the
6 Uniform Invoice referred to in Section 5-402 of The Illinois
7 Vehicle Code and must show the name and address of the
8 seller; the name and address of the purchaser; the amount of
9 the selling price including the amount allowed by the
10 retailer for traded-in property, if any; the amount allowed
11 by the retailer for the traded-in tangible personal property,
12 if any, to the extent to which Section 1 of this Act allows
13 an exemption for the value of traded-in property; the balance
14 payable after deducting such trade-in allowance from the
15 total selling price; the amount of tax due from the retailer
16 with respect to such transaction; the amount of tax collected
17 from the purchaser by the retailer on such transaction (or
18 satisfactory evidence that such tax is not due in that
19 particular instance, if that is claimed to be the fact); the
20 place and date of the sale; a sufficient identification of
21 the property sold; such other information as is required in
22 Section 5-402 of The Illinois Vehicle Code, and such other
23 information as the Department may reasonably require.
24 The transaction reporting return in the case of
25 watercraft or aircraft must show the name and address of the
26 seller; the name and address of the purchaser; the amount of
27 the selling price including the amount allowed by the
28 retailer for traded-in property, if any; the amount allowed
29 by the retailer for the traded-in tangible personal property,
30 if any, to the extent to which Section 1 of this Act allows
31 an exemption for the value of traded-in property; the balance
32 payable after deducting such trade-in allowance from the
33 total selling price; the amount of tax due from the retailer
34 with respect to such transaction; the amount of tax collected
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1 from the purchaser by the retailer on such transaction (or
2 satisfactory evidence that such tax is not due in that
3 particular instance, if that is claimed to be the fact); the
4 place and date of the sale, a sufficient identification of
5 the property sold, and such other information as the
6 Department may reasonably require.
7 Such transaction reporting return shall be filed not
8 later than 20 days after the day of delivery of the item that
9 is being sold, but may be filed by the retailer at any time
10 sooner than that if he chooses to do so. The transaction
11 reporting return and tax remittance or proof of exemption
12 from the Illinois use tax may be transmitted to the
13 Department by way of the State agency with which, or State
14 officer with whom the tangible personal property must be
15 titled or registered (if titling or registration is required)
16 if the Department and such agency or State officer determine
17 that this procedure will expedite the processing of
18 applications for title or registration.
19 With each such transaction reporting return, the retailer
20 shall remit the proper amount of tax due (or shall submit
21 satisfactory evidence that the sale is not taxable if that is
22 the case), to the Department or its agents, whereupon the
23 Department shall issue, in the purchaser's name, a use tax
24 receipt (or a certificate of exemption if the Department is
25 satisfied that the particular sale is tax exempt) which such
26 purchaser may submit to the agency with which, or State
27 officer with whom, he must title or register the tangible
28 personal property that is involved (if titling or
29 registration is required) in support of such purchaser's
30 application for an Illinois certificate or other evidence of
31 title or registration to such tangible personal property.
32 No retailer's failure or refusal to remit tax under this
33 Act precludes a user, who has paid the proper tax to the
34 retailer, from obtaining his certificate of title or other
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1 evidence of title or registration (if titling or registration
2 is required) upon satisfying the Department that such user
3 has paid the proper tax (if tax is due) to the retailer. The
4 Department shall adopt appropriate rules to carry out the
5 mandate of this paragraph.
6 If the user who would otherwise pay tax to the retailer
7 wants the transaction reporting return filed and the payment
8 of the tax or proof of exemption made to the Department
9 before the retailer is willing to take these actions and such
10 user has not paid the tax to the retailer, such user may
11 certify to the fact of such delay by the retailer and may
12 (upon the Department being satisfied of the truth of such
13 certification) transmit the information required by the
14 transaction reporting return and the remittance for tax or
15 proof of exemption directly to the Department and obtain his
16 tax receipt or exemption determination, in which event the
17 transaction reporting return and tax remittance (if a tax
18 payment was required) shall be credited by the Department to
19 the proper retailer's account with the Department, but
20 without the 2.1% or 1.75% discount provided for in this
21 Section being allowed. When the user pays the tax directly
22 to the Department, he shall pay the tax in the same amount
23 and in the same form in which it would be remitted if the tax
24 had been remitted to the Department by the retailer.
25 Refunds made by the seller during the preceding return
26 period to purchasers, on account of tangible personal
27 property returned to the seller, shall be allowed as a
28 deduction under subdivision 5 of his monthly or quarterly
29 return, as the case may be, in case the seller had
30 theretofore included the receipts from the sale of such
31 tangible personal property in a return filed by him and had
32 paid the tax imposed by this Act with respect to such
33 receipts.
34 Where the seller is a corporation, the return filed on
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1 behalf of such corporation shall be signed by the president,
2 vice-president, secretary or treasurer or by the properly
3 accredited agent of such corporation.
4 Where the seller is a limited liability company, the
5 return filed on behalf of the limited liability company shall
6 be signed by a manager, member, or properly accredited agent
7 of the limited liability company.
8 Except as provided in this Section, the retailer filing
9 the return under this Section shall, at the time of filing
10 such return, pay to the Department the amount of tax imposed
11 by this Act less a discount of 2.1% prior to January 1, 1990
12 and 1.75% on and after January 1, 1990, or $5 per calendar
13 year, whichever is greater, which is allowed to reimburse the
14 retailer for the expenses incurred in keeping records,
15 preparing and filing returns, remitting the tax and supplying
16 data to the Department on request. Any prepayment made
17 pursuant to Section 2d of this Act shall be included in the
18 amount on which such 2.1% or 1.75% discount is computed. In
19 the case of retailers who report and pay the tax on a
20 transaction by transaction basis, as provided in this
21 Section, such discount shall be taken with each such tax
22 remittance instead of when such retailer files his periodic
23 return.
24 If the taxpayer's average monthly tax liability to the
25 Department under this Act, the Use Tax Act, the Service
26 Occupation Tax Act, and the Service Use Tax Act, excluding
27 any liability for prepaid sales tax to be remitted in
28 accordance with Section 2d of this Act, was $10,000 or more
29 during the preceding 4 complete calendar quarters, he shall
30 file a return with the Department each month by the 20th day
31 of the month next following the month during which such tax
32 liability is incurred and shall make payments to the
33 Department on or before the 7th, 15th, 22nd and last day of
34 the month during which such liability is incurred. If the
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1 month during which such tax liability is incurred began prior
2 to January 1, 1985, each payment shall be in an amount equal
3 to 1/4 of the taxpayer's actual liability for the month or an
4 amount set by the Department not to exceed 1/4 of the average
5 monthly liability of the taxpayer to the Department for the
6 preceding 4 complete calendar quarters (excluding the month
7 of highest liability and the month of lowest liability in
8 such 4 quarter period). If the month during which such tax
9 liability is incurred begins on or after January 1, 1985 and
10 prior to January 1, 1987, each payment shall be in an amount
11 equal to 22.5% of the taxpayer's actual liability for the
12 month or 27.5% of the taxpayer's liability for the same
13 calendar month of the preceding year. If the month during
14 which such tax liability is incurred begins on or after
15 January 1, 1987 and prior to January 1, 1988, each payment
16 shall be in an amount equal to 22.5% of the taxpayer's actual
17 liability for the month or 26.25% of the taxpayer's liability
18 for the same calendar month of the preceding year. If the
19 month during which such tax liability is incurred begins on
20 or after January 1, 1988, and prior to January 1, 1989, or
21 begins on or after January 1, 1996, each payment shall be in
22 an amount equal to 22.5% of the taxpayer's actual liability
23 for the month or 25% of the taxpayer's liability for the same
24 calendar month of the preceding year. If the month during
25 which such tax liability is incurred begins on or after
26 January 1, 1989, and prior to January 1, 1996, each payment
27 shall be in an amount equal to 22.5% of the taxpayer's actual
28 liability for the month or 25% of the taxpayer's liability
29 for the same calendar month of the preceding year or 100% of
30 the taxpayer's actual liability for the quarter monthly
31 reporting period. The amount of such quarter monthly
32 payments shall be credited against the final tax liability of
33 the taxpayer's return for that month. Once applicable, the
34 requirement of the making of quarter monthly payments to the
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1 Department by taxpayers having an average monthly tax
2 liability of $10,000 or more as determined in the manner
3 provided above shall continue until such taxpayer's average
4 monthly liability to the Department during the preceding 4
5 complete calendar quarters (excluding the month of highest
6 liability and the month of lowest liability) is less than
7 $9,000, or until such taxpayer's average monthly liability to
8 the Department as computed for each calendar quarter of the 4
9 preceding complete calendar quarter period is less than
10 $10,000. However, if a taxpayer can show the Department that
11 a substantial change in the taxpayer's business has occurred
12 which causes the taxpayer to anticipate that his average
13 monthly tax liability for the reasonably foreseeable future
14 will fall below $10,000, then such taxpayer may petition the
15 Department for a change in such taxpayer's reporting status.
16 The Department shall change such taxpayer's reporting status
17 unless it finds that such change is seasonal in nature and
18 not likely to be long term. If any such quarter monthly
19 payment is not paid at the time or in the amount required by
20 this Section, then the taxpayer shall be liable for penalties
21 and interest on the difference between the minimum amount due
22 as a payment and the amount of such quarter monthly payment
23 actually and timely paid, except insofar as the taxpayer has
24 previously made payments for that month to the Department in
25 excess of the minimum payments previously due as provided in
26 this Section. The Department shall make reasonable rules and
27 regulations to govern the quarter monthly payment amount and
28 quarter monthly payment dates for taxpayers who file on other
29 than a calendar monthly basis.
30 Without regard to whether a taxpayer is required to make
31 quarter monthly payments as specified above, any taxpayer who
32 is required by Section 2d of this Act to collect and remit
33 prepaid taxes and has collected prepaid taxes which average
34 in excess of $25,000 per month during the preceding 2
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1 complete calendar quarters, shall file a return with the
2 Department as required by Section 2f and shall make payments
3 to the Department on or before the 7th, 15th, 22nd and last
4 day of the month during which such liability is incurred. If
5 the month during which such tax liability is incurred began
6 prior to the effective date of this amendatory Act of 1985,
7 each payment shall be in an amount not less than 22.5% of the
8 taxpayer's actual liability under Section 2d. If the month
9 during which such tax liability is incurred begins on or
10 after January 1, 1986, each payment shall be in an amount
11 equal to 22.5% of the taxpayer's actual liability for the
12 month or 27.5% of the taxpayer's liability for the same
13 calendar month of the preceding calendar year. If the month
14 during which such tax liability is incurred begins on or
15 after January 1, 1987, each payment shall be in an amount
16 equal to 22.5% of the taxpayer's actual liability for the
17 month or 26.25% of the taxpayer's liability for the same
18 calendar month of the preceding year. The amount of such
19 quarter monthly payments shall be credited against the final
20 tax liability of the taxpayer's return for that month filed
21 under this Section or Section 2f, as the case may be. Once
22 applicable, the requirement of the making of quarter monthly
23 payments to the Department pursuant to this paragraph shall
24 continue until such taxpayer's average monthly prepaid tax
25 collections during the preceding 2 complete calendar quarters
26 is $25,000 or less. If any such quarter monthly payment is
27 not paid at the time or in the amount required, the taxpayer
28 shall be liable for penalties and interest on such
29 difference, except insofar as the taxpayer has previously
30 made payments for that month in excess of the minimum
31 payments previously due.
32 If any payment provided for in this Section exceeds the
33 taxpayer's liabilities under this Act, the Use Tax Act, the
34 Service Occupation Tax Act and the Service Use Tax Act, as
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1 shown on an original monthly return, the Department shall, if
2 requested by the taxpayer, issue to the taxpayer a credit
3 memorandum no later than 30 days after the date of payment.
4 The credit evidenced by such credit memorandum may be
5 assigned by the taxpayer to a similar taxpayer under this
6 Act, the Use Tax Act, the Service Occupation Tax Act or the
7 Service Use Tax Act, in accordance with reasonable rules and
8 regulations to be prescribed by the Department. If no such
9 request is made, the taxpayer may credit such excess payment
10 against tax liability subsequently to be remitted to the
11 Department under this Act, the Use Tax Act, the Service
12 Occupation Tax Act or the Service Use Tax Act, in accordance
13 with reasonable rules and regulations prescribed by the
14 Department. If the Department subsequently determined that
15 all or any part of the credit taken was not actually due to
16 the taxpayer, the taxpayer's 2.1% and 1.75% vendor's discount
17 shall be reduced by 2.1% or 1.75% of the difference between
18 the credit taken and that actually due, and that taxpayer
19 shall be liable for penalties and interest on such
20 difference.
21 If a retailer of motor fuel is entitled to a credit under
22 Section 2d of this Act which exceeds the taxpayer's liability
23 to the Department under this Act for the month which the
24 taxpayer is filing a return, the Department shall issue the
25 taxpayer a credit memorandum for the excess.
26 Beginning January 1, 1990, each month the Department
27 shall pay into the Local Government Tax Fund, a special fund
28 in the State treasury which is hereby created, the net
29 revenue realized for the preceding month from the 1% tax on
30 sales of food for human consumption which is to be consumed
31 off the premises where it is sold (other than alcoholic
32 beverages, soft drinks and food which has been prepared for
33 immediate consumption) and prescription and nonprescription
34 medicines, drugs, medical appliances and insulin, urine
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1 testing materials, syringes and needles used by diabetics.
2 Beginning January 1, 1990, each month the Department
3 shall pay into the County and Mass Transit District Fund, a
4 special fund in the State treasury which is hereby created,
5 4% of the net revenue realized for the preceding month from
6 the 6.25% general rate.
7 Beginning January 1, 1990, each month the Department
8 shall pay into the Local Government Tax Fund 16% of the net
9 revenue realized for the preceding month from the 6.25%
10 general rate on the selling price of tangible personal
11 property.
12 Of the remainder of the moneys received by the Department
13 pursuant to this Act, (a) 1.75% thereof shall be paid into
14 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
15 and on and after July 1, 1989, 3.8% thereof shall be paid
16 into the Build Illinois Fund; provided, however, that if in
17 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
18 as the case may be, of the moneys received by the Department
19 and required to be paid into the Build Illinois Fund pursuant
20 to this Act, Section 9 of the Use Tax Act, Section 9 of the
21 Service Use Tax Act, and Section 9 of the Service Occupation
22 Tax Act, such Acts being hereinafter called the "Tax Acts"
23 and such aggregate of 2.2% or 3.8%, as the case may be, of
24 moneys being hereinafter called the "Tax Act Amount", and (2)
25 the amount transferred to the Build Illinois Fund from the
26 State and Local Sales Tax Reform Fund shall be less than the
27 Annual Specified Amount (as hereinafter defined), an amount
28 equal to the difference shall be immediately paid into the
29 Build Illinois Fund from other moneys received by the
30 Department pursuant to the Tax Acts; the "Annual Specified
31 Amount" means the amounts specified below for fiscal years
32 1986 through 1993:
33 Fiscal Year Annual Specified Amount
34 1986 $54,800,000
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1 1987 $76,650,000
2 1988 $80,480,000
3 1989 $88,510,000
4 1990 $115,330,000
5 1991 $145,470,000
6 1992 $182,730,000
7 1993 $206,520,000;
8 and means the Certified Annual Debt Service Requirement (as
9 defined in Section 13 of the Build Illinois Bond Act) or the
10 Tax Act Amount, whichever is greater, for fiscal year 1994
11 and each fiscal year thereafter; and further provided, that
12 if on the last business day of any month the sum of (1) the
13 Tax Act Amount required to be deposited into the Build
14 Illinois Bond Account in the Build Illinois Fund during such
15 month and (2) the amount transferred to the Build Illinois
16 Fund from the State and Local Sales Tax Reform Fund shall
17 have been less than 1/12 of the Annual Specified Amount, an
18 amount equal to the difference shall be immediately paid into
19 the Build Illinois Fund from other moneys received by the
20 Department pursuant to the Tax Acts; and, further provided,
21 that in no event shall the payments required under the
22 preceding proviso result in aggregate payments into the Build
23 Illinois Fund pursuant to this clause (b) for any fiscal year
24 in excess of the greater of (i) the Tax Act Amount or (ii)
25 the Annual Specified Amount for such fiscal year. The
26 amounts payable into the Build Illinois Fund under clause (b)
27 of the first sentence in this paragraph shall be payable only
28 until such time as the aggregate amount on deposit under each
29 trust indenture securing Bonds issued and outstanding
30 pursuant to the Build Illinois Bond Act is sufficient, taking
31 into account any future investment income, to fully provide,
32 in accordance with such indenture, for the defeasance of or
33 the payment of the principal of, premium, if any, and
34 interest on the Bonds secured by such indenture and on any
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1 Bonds expected to be issued thereafter and all fees and costs
2 payable with respect thereto, all as certified by the
3 Director of the Bureau of the Budget. If on the last
4 business day of any month in which Bonds are outstanding
5 pursuant to the Build Illinois Bond Act, the aggregate of
6 moneys deposited in the Build Illinois Bond Account in the
7 Build Illinois Fund in such month shall be less than the
8 amount required to be transferred in such month from the
9 Build Illinois Bond Account to the Build Illinois Bond
10 Retirement and Interest Fund pursuant to Section 13 of the
11 Build Illinois Bond Act, an amount equal to such deficiency
12 shall be immediately paid from other moneys received by the
13 Department pursuant to the Tax Acts to the Build Illinois
14 Fund; provided, however, that any amounts paid to the Build
15 Illinois Fund in any fiscal year pursuant to this sentence
16 shall be deemed to constitute payments pursuant to clause (b)
17 of the first sentence of this paragraph and shall reduce the
18 amount otherwise payable for such fiscal year pursuant to
19 that clause (b). The moneys received by the Department
20 pursuant to this Act and required to be deposited into the
21 Build Illinois Fund are subject to the pledge, claim and
22 charge set forth in Section 12 of the Build Illinois Bond
23 Act.
24 Subject to payment of amounts into the Build Illinois
25 Fund as provided in the preceding paragraph or in any
26 amendment thereto hereafter enacted, the following specified
27 monthly installment of the amount requested in the
28 certificate of the Chairman of the Metropolitan Pier and
29 Exposition Authority provided under Section 8.25f of the
30 State Finance Act, but not in excess of sums designated as
31 "Total Deposit", shall be deposited in the aggregate from
32 collections under Section 9 of the Use Tax Act, Section 9 of
33 the Service Use Tax Act, Section 9 of the Service Occupation
34 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
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1 into the McCormick Place Expansion Project Fund in the
2 specified fiscal years.
3 Fiscal Year Total Deposit
4 1993 $0
5 1994 53,000,000
6 1995 58,000,000
7 1996 61,000,000
8 1997 64,000,000
9 1998 68,000,000
10 1999 71,000,000
11 2000 75,000,000
12 2001 80,000,000
13 2002 84,000,000
14 2003 89,000,000
15 2004 93,000,000
16 2005 97,000,000
17 2006 102,000,000
18 2007 and 106,000,000
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
25 Act, 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,
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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 photoprocessing
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 to the preceding
23 paragraphs or in any amendments thereto hereafter enacted,
24 beginning July 1, 1993, the Department shall each month pay
25 into the Illinois Tax Increment Fund 0.27% of 80% of the net
26 revenue realized for the preceding month from the 6.25%
27 general rate on the selling price of tangible personal
28 property.
29 Of the remainder of the moneys received by the Department
30 pursuant to this Act, 75% thereof shall be paid into the
31 State Treasury and 25% shall be reserved in a special account
32 and used only for the transfer to the Common School Fund as
33 part of the monthly transfer from the General Revenue Fund in
34 accordance with Section 8a of the State Finance Act.
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1 The Department may, upon separate written notice to a
2 taxpayer, require the taxpayer to prepare and file with the
3 Department on a form prescribed by the Department within not
4 less than 60 days after receipt of the notice an annual
5 information return for the tax year specified in the notice.
6 Such annual return to the Department shall include a
7 statement of gross receipts as shown by the retailer's last
8 Federal income tax return. If the total receipts of the
9 business as reported in the Federal income tax return do not
10 agree with the gross receipts reported to the Department of
11 Revenue for the same period, the retailer shall attach to his
12 annual return a schedule showing a reconciliation of the 2
13 amounts and the reasons for the difference. The retailer's
14 annual return to the Department shall also disclose the cost
15 of goods sold by the retailer during the year covered by such
16 return, opening and closing inventories of such goods for
17 such year, costs of goods used from stock or taken from stock
18 and given away by the retailer during such year, payroll
19 information of the retailer's business during such year and
20 any additional reasonable information which the Department
21 deems would be helpful in determining the accuracy of the
22 monthly, quarterly or annual returns filed by such retailer
23 as provided for in this Section.
24 If the annual information return required by this Section
25 is not filed when and as required, the taxpayer shall be
26 liable as follows:
27 (i) Until January 1, 1994, the taxpayer shall be
28 liable for a penalty equal to 1/6 of 1% of the tax due
29 from such taxpayer under this Act during the period to be
30 covered by the annual return for each month or fraction
31 of a month until such return is filed as required, the
32 penalty to be assessed and collected in the same manner
33 as any other penalty provided for in this Act.
34 (ii) On and after January 1, 1994, the taxpayer
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1 shall be liable for a penalty as described in Section 3-4
2 of the Uniform Penalty and Interest Act.
3 The chief executive officer, proprietor, owner or highest
4 ranking manager shall sign the annual return to certify the
5 accuracy of the information contained therein. Any person
6 who willfully signs the annual return containing false or
7 inaccurate information shall be guilty of perjury and
8 punished accordingly. The annual return form prescribed by
9 the Department shall include a warning that the person
10 signing the return may be liable for perjury.
11 The provisions of this Section concerning the filing of
12 an annual information return do not apply to a retailer who
13 is not required to file an income tax return with the United
14 States Government.
15 As soon as possible after the first day of each month,
16 upon certification of the Department of Revenue, the
17 Comptroller shall order transferred and the Treasurer shall
18 transfer from the General Revenue Fund to the Motor Fuel Tax
19 Fund an amount equal to 1.7% of 80% of the net revenue
20 realized under this Act for the second preceding month;
21 except that this transfer shall not be made for the months
22 February through June, 1992.
23 Net revenue realized for a month shall be the revenue
24 collected by the State pursuant to this Act, less the amount
25 paid out during that month as refunds to taxpayers for
26 overpayment of liability.
27 For greater simplicity of administration, manufacturers,
28 importers and wholesalers whose products are sold at retail
29 in Illinois by numerous retailers, and who wish to do so, may
30 assume the responsibility for accounting and paying to the
31 Department all tax accruing under this Act with respect to
32 such sales, if the retailers who are affected do not make
33 written objection to the Department to this arrangement.
34 Any person who promotes, organizes, provides retail
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1 selling space for concessionaires or other types of sellers
2 at the Illinois State Fair, DuQuoin State Fair, county fairs,
3 local fairs, art shows, flea markets and similar exhibitions
4 or events, including any transient merchant as defined by
5 Section 2 of the Transient Merchant Act of 1987, is required
6 to file a report with the Department providing the name of
7 the merchant's business, the name of the person or persons
8 engaged in merchant's business, the permanent address and
9 Illinois Retailers Occupation Tax Registration Number of the
10 merchant, the dates and location of the event and other
11 reasonable information that the Department may require. The
12 report must be filed not later than the 20th day of the month
13 next following the month during which the event with retail
14 sales was held. Any person who fails to file a report
15 required by this Section commits a business offense and is
16 subject to a fine not to exceed $250.
17 Any person engaged in the business of selling tangible
18 personal property at retail as a concessionaire or other type
19 of seller at the Illinois State Fair, county fairs, art
20 shows, flea markets and similar exhibitions or events, or any
21 transient merchants, as defined by Section 2 of the Transient
22 Merchant Act of 1987, may be required to make a daily report
23 of the amount of such sales to the Department and to make a
24 daily payment of the full amount of tax due. The Department
25 shall impose this requirement when it finds that there is a
26 significant risk of loss of revenue to the State at such an
27 exhibition or event. Such a finding shall be based on
28 evidence that a substantial number of concessionaires or
29 other sellers who are not residents of Illinois will be
30 engaging in the business of selling tangible personal
31 property at retail at the exhibition or event, or other
32 evidence of a significant risk of loss of revenue to the
33 State. The Department shall notify concessionaires and other
34 sellers affected by the imposition of this requirement. In
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1 the absence of notification by the Department, the
2 concessionaires and other sellers shall file their returns as
3 otherwise required in this Section.
4 (Source: P.A. 89-89, eff. 6-30-95; 89-235, eff. 8-4-95;
5 89-379, eff. 1-1-96; 89-626, eff. 8-9-96; 90-491, eff.
6 1-1-99; 90-612, eff. 7-8-98.)
7 Section 30. The Motor Fuel Tax Law is amended by
8 changing Sections 2 and 8 as follows:
9 (35 ILCS 505/2) (from Ch. 120, par. 418)
10 Sec. 2. Tax imposed. A tax is imposed on the privilege of
11 operating motor vehicles upon the public highways and
12 recreational-type watercraft upon the waters of this State.
13 (a) Prior to August 1, 1989, the tax is imposed at the
14 rate of 13 cents per gallon on all motor fuel used in motor
15 vehicles operating on the public highways and recreational
16 type watercraft operating upon the waters of this State.
17 Beginning on August 1, 1989 and until January 1, 1990, the
18 rate of the tax imposed in this paragraph shall be 16 cents
19 per gallon. Beginning January 1, 1990, the rate of tax
20 imposed in this paragraph shall be 19 cents per gallon.
21 (b) The tax on the privilege of operating motor vehicles
22 which use diesel fuel shall be the rate according to
23 paragraph (a) plus an additional 2 1/2 cents per gallon.
24 "Diesel fuel" is defined as any petroleum product intended
25 for use or offered for sale as a fuel for engines in which
26 the fuel is injected into the combustion chamber and ignited
27 by pressure without electric spark.
28 (c) A tax is imposed upon the privilege of engaging in
29 the business of selling motor fuel as a retailer or reseller
30 on all motor fuel used in motor vehicles operating on the
31 public highways and recreational type watercraft operating
32 upon the waters of this State: (1) at the rate of 3 cents per
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1 gallon on motor fuel owned or possessed by such retailer or
2 reseller at 12:01 a.m. on August 1, 1989; and (2) at the rate
3 of 3 cents per gallon on motor fuel owned or possessed by
4 such retailer or reseller at 12:01 A.M. on January 1, 1990.
5 Retailers and resellers who are subject to this
6 additional tax shall be required to inventory such motor fuel
7 and pay this additional tax in a manner prescribed by the
8 Department of Revenue.
9 The tax imposed in this paragraph (c) shall be in
10 addition to all other taxes imposed by the State of Illinois
11 or any unit of local government in this State.
12 (d) Except as provided in Section 2a, the collection of
13 a tax based on gallonage of gasoline used for the propulsion
14 of any aircraft is prohibited on and after October 1, 1979.
15 (e) The collection of a tax, based on gallonage of all
16 products commonly or commercially known or sold as 1-K
17 kerosene, regardless of its classification or uses, is
18 prohibited on and after July 1, 1992, except when the 1-K
19 kerosene is either: (1) delivered into bulk storage
20 facilities of a bulk user, or (2) delivered directly into the
21 fuel supply tanks of motor vehicles.
22 Any sales, except as provided in paragraph (e), items in
23 (1) or (2) of this Section, of 1-K kerosene that are
24 delivered into a storage tank that is located at a facility
25 that has withdrawal facilities which are readily accessible
26 to, and are capable of dispensing 1-K kerosene into the fuel
27 supply tanks of motor vehicles must be supported by
28 documentation affirming that the 1-K kerosene will not be
29 sold for use in highway vehicles. Any person, who after
30 submitting documentation, sells or uses 1-K kerosene for use
31 in motor vehicles shall be liable for any tax due on the
32 sales of 1-K kerosene.
33 (Source: P.A. 86-16; 86-125; 86-1028; 87-149.)
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1 (35 ILCS 505/8) (from Ch. 120, par. 424)
2 Sec. 8. Deposits. Except as provided in Section 8a, all
3 money received by the Department under this Act, including
4 payments made to the Department by member jurisdictions
5 participating in the International Fuel Tax Agreement, shall
6 be deposited in a special fund in the State treasury, to be
7 known as the "Motor Fuel Tax Fund", and shall be used as
8 follows:
9 (a) 2 1/2 cents per gallon of the tax collected on
10 special fuel under paragraph (b) of Section 2 and Section 13a
11 of this Act shall be transferred to the State Construction
12 Account Fund in the State Treasury;
13 (b) $420,000 shall be transferred each month to the
14 State Boating Act Fund to be used by the Department of
15 Natural Resources for the purposes specified in Article X of
16 the Boat Registration and Safety Act;
17 (c) $1,500,000 shall be transferred each month to the
18 Grade Crossing Protection Fund to be used as follows: not
19 less than $6,000,000 each fiscal year shall be used for the
20 construction or reconstruction of rail highway grade
21 separation structures; beginning with fiscal year 1997 and
22 ending in fiscal year 1999, $1,500,000, and $750,000 in
23 fiscal year 2000 and each fiscal year thereafter shall be
24 transferred to the Transportation Regulatory Fund and shall
25 be accounted for as part of the rail carrier portion of such
26 funds and shall be used to pay the cost of administration of
27 the Illinois Commerce Commission's railroad safety program in
28 connection with its duties under subsection (3) of Section
29 18c-7401 of the Illinois Vehicle Code, with the remainder to
30 be used by the Department of Transportation upon order of the
31 Illinois Commerce Commission, to pay that part of the cost
32 apportioned by such Commission to the State to cover the
33 interest of the public in the use of highways, roads or
34 streets in the county highway system, township and district
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1 road system or municipal street system as defined in the
2 Illinois Highway Code, as the same may from time to time be
3 amended, for separation of grades, for installation,
4 construction or reconstruction of crossing protection or
5 reconstruction, alteration, relocation including construction
6 or improvement of any existing highway necessary for access
7 to property or improvement of any grade crossing including
8 the necessary highway approaches thereto of any railroad
9 across the highway or public road, as provided for in and in
10 accordance with Section 18c-7401 of the Illinois Vehicle
11 Code. In entering orders for projects for which payments
12 from the Grade Crossing Protection Fund will be made, the
13 Commission shall account for expenditures authorized by the
14 orders on a cash rather than an accrual basis. For purposes
15 of this requirement an "accrual basis" assumes that the total
16 cost of the project is expended in the fiscal year in which
17 the order is entered, while a "cash basis" allocates the cost
18 of the project among fiscal years as expenditures are
19 actually made. To meet the requirements of this subsection,
20 the Illinois Commerce Commission shall develop annual and
21 5-year project plans of rail crossing capital improvements
22 that will be paid for with moneys from the Grade Crossing
23 Protection Fund. The annual project plan shall identify
24 projects for the succeeding fiscal year and the 5-year
25 project plan shall identify projects for the 5 directly
26 succeeding fiscal years. The Commission shall submit the
27 annual and 5-year project plans for this Fund to the
28 Governor, the President of the Senate, the Senate Minority
29 Leader, the Speaker of the House of Representatives, and the
30 Minority Leader of the House of Representatives on the first
31 Wednesday in April of each year;
32 (d) of the amount remaining after allocations provided
33 for in subsections (a), (b) and (c), a sufficient amount
34 shall be reserved to pay all of the following:
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1 (1) the costs of the Department of Revenue in
2 administering this Act;
3 (2) the costs of the Department of Transportation
4 in performing its duties imposed by the Illinois Highway
5 Code for supervising the use of motor fuel tax funds
6 apportioned to municipalities, counties and road
7 districts;
8 (3) refunds provided for in Section 13 of this Act
9 and under the terms of the International Fuel Tax
10 Agreement referenced in Section 14a;
11 (4) from October 1, 1985 until June 30, 1994, the
12 administration of the Vehicle Emissions Inspection Law,
13 which amount shall be certified monthly by the
14 Environmental Protection Agency to the State Comptroller
15 and shall promptly be transferred by the State
16 Comptroller and Treasurer from the Motor Fuel Tax Fund to
17 the Vehicle Inspection Fund, and beginning July 1, 1994,
18 and until December 31, 2000, one-twelfth of $25,000,000
19 each month for the administration of the Vehicle
20 Emissions Inspection Law of 1995, to be transferred by
21 the State Comptroller and Treasurer from the Motor Fuel
22 Tax Fund into the Vehicle Inspection Fund;
23 (5) amounts ordered paid by the Court of Claims;
24 and
25 (6) payment of motor fuel use taxes due to member
26 jurisdictions under the terms of the International Fuel
27 Tax Agreement. The Department shall certify these
28 amounts to the Comptroller by the 15th day of each month;
29 the Comptroller shall cause orders to be drawn for such
30 amounts, and the Treasurer shall administer those amounts
31 on or before the last day of each month;
32 (e) after allocations for the purposes set forth in
33 subsections (a), (b), (c) and (d), the remaining amount shall
34 be apportioned as follows:
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1 (1) 58.4% shall be deposited as follows:
2 (A) 37% into the State Construction Account
3 Fund, and
4 (B) 63% into the Road Fund, $1,250,000 of
5 which shall be reserved each month for the
6 Department of Transportation to be used in
7 accordance with the provisions of Sections 6-901
8 through 6-906 of the Illinois Highway Code;
9 (2) 41.6% shall be transferred to the Department of
10 Transportation to be distributed as follows:
11 (A) 49.10% to the municipalities of the State,
12 (B) 16.74% to the counties of the State having
13 1,000,000 or more inhabitants,
14 (C) 18.27% to the counties of the State having
15 less than 1,000,000 inhabitants,
16 (D) 15.89% to the road districts of the State.
17 As soon as may be after the first day of each month the
18 Department of Transportation shall allot to each municipality
19 its share of the amount apportioned to the several
20 municipalities which shall be in proportion to the population
21 of such municipalities as determined by the last preceding
22 municipal census if conducted by the Federal Government or
23 Federal census. If territory is annexed to any municipality
24 subsequent to the time of the last preceding census the
25 corporate authorities of such municipality may cause a census
26 to be taken of such annexed territory and the population so
27 ascertained for such territory shall be added to the
28 population of the municipality as determined by the last
29 preceding census for the purpose of determining the allotment
30 for that municipality. If the population of any municipality
31 was not determined by the last Federal census preceding any
32 apportionment, the apportionment to such municipality shall
33 be in accordance with any census taken by such municipality.
34 Any municipal census used in accordance with this Section
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1 shall be certified to the Department of Transportation by the
2 clerk of such municipality, and the accuracy thereof shall be
3 subject to approval of the Department which may make such
4 corrections as it ascertains to be necessary.
5 As soon as may be after the first day of each month the
6 Department of Transportation shall allot to each county its
7 share of the amount apportioned to the several counties of
8 the State as herein provided. Each allotment to the several
9 counties having less than 1,000,000 inhabitants shall be in
10 proportion to the amount of motor vehicle license fees
11 received from the residents of such counties, respectively,
12 during the preceding calendar year. The Secretary of State
13 shall, on or before April 15 of each year, transmit to the
14 Department of Transportation a full and complete report
15 showing the amount of motor vehicle license fees received
16 from the residents of each county, respectively, during the
17 preceding calendar year. The Department of Transportation
18 shall, each month, use for allotment purposes the last such
19 report received from the Secretary of State.
20 As soon as may be after the first day of each month, the
21 Department of Transportation shall allot to the several
22 counties their share of the amount apportioned for the use of
23 road districts. The allotment shall be apportioned among the
24 several counties in the State in the proportion which the
25 total mileage of township or district roads in the respective
26 counties bears to the total mileage of all township and
27 district roads in the State. Funds allotted to the respective
28 counties for the use of road districts therein shall be
29 allocated to the several road districts in the county in the
30 proportion which the total mileage of such township or
31 district roads in the respective road districts bears to the
32 total mileage of all such township or district roads in the
33 county. After July 1 of any year, no allocation shall be
34 made for any road district unless it levied a tax for road
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1 and bridge purposes in an amount which will require the
2 extension of such tax against the taxable property in any
3 such road district at a rate of not less than either .08% of
4 the value thereof, based upon the assessment for the year
5 immediately prior to the year in which such tax was levied
6 and as equalized by the Department of Revenue or, in DuPage
7 County, an amount equal to or greater than $12,000 per mile
8 of road under the jurisdiction of the road district,
9 whichever is less. If any road district has levied a special
10 tax for road purposes pursuant to Sections 6-601, 6-602 and
11 6-603 of the Illinois Highway Code, and such tax was levied
12 in an amount which would require extension at a rate of not
13 less than .08% of the value of the taxable property thereof,
14 as equalized or assessed by the Department of Revenue, or, in
15 DuPage County, an amount equal to or greater than $12,000 per
16 mile of road under the jurisdiction of the road district,
17 whichever is less, such levy shall, however, be deemed a
18 proper compliance with this Section and shall qualify such
19 road district for an allotment under this Section. If a
20 township has transferred to the road and bridge fund money
21 which, when added to the amount of any tax levy of the road
22 district would be the equivalent of a tax levy requiring
23 extension at a rate of at least .08%, or, in DuPage County,
24 an amount equal to or greater than $12,000 per mile of road
25 under the jurisdiction of the road district, whichever is
26 less, such transfer, together with any such tax levy, shall
27 be deemed a proper compliance with this Section and shall
28 qualify the road district for an allotment under this
29 Section.
30 In counties in which a property tax extension limitation
31 is imposed under the Property Tax Extension Limitation Law,
32 road districts may retain their entitlement to a motor fuel
33 tax allotment if, at the time the property tax extension
34 limitation was imposed, the road district was levying a road
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1 and bridge tax at a rate sufficient to entitle it to a motor
2 fuel tax allotment and continues to levy the maximum
3 allowable amount after the imposition of the property tax
4 extension limitation. Any road district may in all
5 circumstances retain its entitlement to a motor fuel tax
6 allotment if it levied a road and bridge tax in an amount
7 that will require the extension of the tax against the
8 taxable property in the road district at a rate of not less
9 than 0.08% of the assessed value of the property, based upon
10 the assessment for the year immediately preceding the year in
11 which the tax was levied and as equalized by the Department
12 of Revenue or, in DuPage County, an amount equal to or
13 greater than $12,000 per mile of road under the jurisdiction
14 of the road district, whichever is less.
15 As used in this Section the term "road district" means
16 any road district, including a county unit road district,
17 provided for by the Illinois Highway Code; and the term
18 "township or district road" means any road in the township
19 and district road system as defined in the Illinois Highway
20 Code. For the purposes of this Section, "road district" also
21 includes park districts, forest preserve districts and
22 conservation districts organized under Illinois law and
23 "township or district road" also includes such roads as are
24 maintained by park districts, forest preserve districts and
25 conservation districts. The Department of Transportation
26 shall determine the mileage of all township and district
27 roads for the purposes of making allotments and allocations
28 of motor fuel tax funds for use in road districts.
29 Payment of motor fuel tax moneys to municipalities and
30 counties shall be made as soon as possible after the
31 allotment is made. The treasurer of the municipality or
32 county may invest these funds until their use is required and
33 the interest earned by these investments shall be limited to
34 the same uses as the principal funds.
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1 (Source: P.A. 89-167, eff. 1-1-96; 89-445, eff. 2-7-96;
2 89-699, eff. 1-16-97; 90-110, eff. 7-14-97; 90-655, eff.
3 7-30-98; 90-659, eff. 1-1-99; 90-691, eff. 1-1-99; revised
4 9-16-98.)
5 Section 35. The Counties Code is amended by changing
6 Section 5-1035.1 as follows:
7 (55 ILCS 5/5-1035.1) (from Ch. 34, par. 5-1035.1)
8 Sec. 5-1035.1. County Motor Fuel Tax Law. The county
9 board of the counties of DuPage, Kane and McHenry may, by an
10 ordinance or resolution adopted by an affirmative vote of a
11 majority of the members elected or appointed to the county
12 board, impose a tax upon all persons engaged in the county in
13 the business of selling motor fuel, as now or hereafter
14 defined in the Motor Fuel Tax Law, at retail for the
15 operation of motor vehicles upon public highways or for the
16 operation of recreational watercraft upon waterways. Kane
17 County may exempt diesel fuel from the tax imposed pursuant
18 to this Section. The tax may be imposed, in half-cent
19 increments, at a rate not exceeding 4 cents per gallon of
20 motor fuel sold at retail within the county for the purpose
21 of use or consumption and not for the purpose of resale. The
22 proceeds from the tax shall be used by the county solely for
23 the purpose of operating, constructing and improving public
24 highways and waterways, and acquiring real property and
25 right-of-ways for public highways and waterways within the
26 county imposing the tax.
27 A tax imposed pursuant to this Section, and all civil
28 penalties that may be assessed as an incident thereof, shall
29 be administered, collected and enforced by the Illinois
30 Department of Revenue in the same manner as the tax imposed
31 under the Retailers' Occupation Tax Act, as now or hereafter
32 amended, insofar as may be practicable; except that in the
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1 event of a conflict with the provisions of this Section, this
2 Section shall control. The Department of Revenue shall have
3 full power: to administer and enforce this Section; to
4 collect all taxes and penalties due hereunder; to dispose of
5 taxes and penalties so collected in the manner hereinafter
6 provided; and to determine all rights to credit memoranda
7 arising on account of the erroneous payment of tax or penalty
8 hereunder.
9 Whenever the Department determines that a refund shall be
10 made under this Section to a claimant instead of issuing a
11 credit memorandum, the Department shall notify the State
12 Comptroller, who shall cause the order to be drawn for the
13 amount specified, and to the person named, in the
14 notification from the Department. The refund shall be paid by
15 the State Treasurer out of the County Option Motor Fuel Tax
16 Fund.
17 The Department shall forthwith pay over to the State
18 Treasurer, ex-officio, as trustee, all taxes and penalties
19 collected hereunder, which shall be deposited into the County
20 Option Motor Fuel Tax Fund, a special fund in the State
21 Treasury which is hereby created. On or before the 25th day
22 of each calendar month, the Department shall prepare and
23 certify to the State Comptroller the disbursement of stated
24 sums of money to named counties for which taxpayers have paid
25 taxes or penalties hereunder to the Department during the
26 second preceding calendar month. The amount to be paid to
27 each county shall be the amount (not including credit
28 memoranda) collected hereunder from retailers within the
29 county during the second preceding calendar month by the
30 Department, but not including an amount equal to the amount
31 of refunds made during the second preceding calendar month by
32 the Department on behalf of the county; less the amount
33 expended during the second preceding month by the Department
34 pursuant to appropriation from the County Option Motor Fuel
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1 Tax Fund for the administration and enforcement of this
2 Section, which appropriation shall not exceed $200,000 for
3 fiscal year 1990 and, for each year thereafter, shall not
4 exceed 2% of the amount deposited into the County Option
5 Motor Fuel Tax Fund during the preceding fiscal year.
6 Nothing in this Section shall be construed to authorize a
7 county to impose a tax upon the privilege of engaging in any
8 business which under the Constitution of the United States
9 may not be made the subject of taxation by this State.
10 An ordinance or resolution imposing a tax hereunder or
11 effecting a change in the rate thereof shall be effective on
12 the first day of the second calendar month next following the
13 month in which the ordinance or resolution is adopted and a
14 certified copy thereof is filed with the Department of
15 Revenue, whereupon the Department of Revenue shall proceed
16 to administer and enforce this Section on behalf of the
17 county as of the effective date of the ordinance or
18 resolution. Upon a change in rate of a tax levied hereunder,
19 or upon the discontinuance of the tax, the county board of
20 the county shall, on or not later than 5 days after the
21 effective date of the ordinance or resolution discontinuing
22 the tax or effecting a change in rate, transmit to the
23 Department of Revenue a certified copy of the ordinance or
24 resolution effecting the change or discontinuance.
25 This Section shall be known and may be cited as the
26 County Motor Fuel Tax Law.
27 (Source: P.A. 86-1028; 87-289.)
28 Section 40. The Illinois Municipal Code is amended by
29 changing Sections 8-11-1 and 8-11-15 as follows:
30 (65 ILCS 5/8-11-1) (from Ch. 24, par. 8-11-1)
31 Sec. 8-11-1. Home Rule Municipal Retailers' Occupation
32 Tax Act. The corporate authorities of a home rule
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1 municipality may impose a tax upon all persons engaged in the
2 business of selling tangible personal property, other than an
3 item of tangible personal property titled or registered with
4 an agency of this State's government, at retail in the
5 municipality on the gross receipts from these sales made in
6 the course of such business. If imposed, the tax shall only
7 be imposed in 1/4% increments. On and after September 1,
8 1991, this additional tax may not be imposed on the sales of
9 food for human consumption that is to be consumed off the
10 premises where it is sold (other than alcoholic beverages,
11 soft drinks and food that has been prepared for immediate
12 consumption) and prescription and nonprescription medicines,
13 drugs, medical appliances and insulin, urine testing
14 materials, syringes and needles used by diabetics. The tax
15 imposed by a home rule municipality under this Section and
16 all civil penalties that may be assessed as an incident of
17 the tax shall be collected and enforced by the State
18 Department of Revenue. The certificate of registration that
19 is issued by the Department to a retailer under the
20 Retailers' Occupation Tax Act shall permit the retailer to
21 engage in a business that is taxable under any ordinance or
22 resolution enacted pursuant to this Section without
23 registering separately with the Department under such
24 ordinance or resolution or under this Section. The
25 Department shall have full power to administer and enforce
26 this Section; to collect all taxes and penalties due under
27 this Section hereunder; to dispose of taxes and penalties so
28 collected in the manner hereinafter provided; and to
29 determine all rights to credit memoranda arising on account
30 of the erroneous payment of tax or penalty hereunder. In the
31 administration of, and compliance with, this Section the
32 Department and persons who are subject to this Section shall
33 have the same rights, remedies, privileges, immunities,
34 powers and duties, and be subject to the same conditions,
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1 restrictions, limitations, penalties and definitions of
2 terms, and employ the same modes of procedure, as are
3 prescribed in Sections 1, 1a, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n,
4 2 through 2-65 (in respect to all provisions therein other
5 than the State rate of tax), 2c, 3 (except as to the
6 disposition of taxes and penalties collected), 4, 5, 5a, 5b,
7 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8,
8 9, 10, 11, 12 and 13 of the Retailers' Occupation Tax Act and
9 Section 3-7 of the Uniform Penalty and Interest Act, as fully
10 as if those provisions were set forth herein.
11 No tax may be imposed by a home rule municipality under
12 this Section unless the municipality also imposes a tax at
13 the same rate under Section 8-11-5 of this Act.
14 Persons subject to any tax imposed under the authority
15 granted in this Section may reimburse themselves for their
16 seller's tax liability hereunder by separately stating that
17 tax as an additional charge, which charge may be stated in
18 combination, in a single amount, with State tax which sellers
19 are required to collect under the Use Tax Act, pursuant to
20 such bracket schedules as the Department may prescribe.
21 Whenever the Department determines that a refund should
22 be made under this Section to a claimant instead of issuing a
23 credit memorandum, the Department shall notify the State
24 Comptroller, who shall cause the order to be drawn for the
25 amount specified and to the person named in the notification
26 from the Department. The refund shall be paid by the State
27 Treasurer out of the home rule municipal retailers'
28 occupation tax fund.
29 The Department shall immediately pay over to the State
30 Treasurer, ex officio, as trustee, all taxes and penalties
31 collected hereunder. 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 named municipalities, the municipalities to be those from
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1 which retailers have paid taxes or penalties hereunder to the
2 Department during the second preceding calendar month. The
3 amount to be paid to each municipality shall be the amount
4 (not including credit memoranda) collected hereunder during
5 the second preceding calendar month by the Department plus an
6 amount the Department determines is necessary to offset any
7 amounts that were erroneously paid to a different taxing
8 body, and not including an amount equal to the amount of
9 refunds made during the second preceding calendar month by
10 the Department on behalf of such municipality, and not
11 including any amount that the Department determines is
12 necessary to offset any amounts that were payable to a
13 different taxing body but were erroneously paid to the
14 municipality. Within 10 days after receipt by the Comptroller
15 of the disbursement certification to the municipalities
16 provided for in this Section to be given to the Comptroller
17 by the Department, the Comptroller shall cause the orders to
18 be drawn for the respective amounts in accordance with the
19 directions contained in the certification.
20 In addition to the disbursement required by the preceding
21 paragraph and in order to mitigate delays caused by
22 distribution procedures, an allocation shall, if requested,
23 be made within 10 days after January 14, 1991, and in
24 November of 1991 and each year thereafter, to each
25 municipality that received more than $500,000 during the
26 preceding fiscal year, (July 1 through June 30) whether
27 collected by the municipality or disbursed by the Department
28 as required by this Section. Within 10 days after January 14,
29 1991, participating municipalities shall notify the
30 Department in writing of their intent to participate. In
31 addition, for the initial distribution, participating
32 municipalities shall certify to the Department the amounts
33 collected by the municipality for each month under its home
34 rule occupation and service occupation tax during the period
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1 July 1, 1989 through June 30, 1990. The allocation within 10
2 days after January 14, 1991, shall be in an amount equal to
3 the monthly average of these amounts, excluding the 2 months
4 of highest receipts. The monthly average for the period of
5 July 1, 1990 through June 30, 1991 will be determined as
6 follows: the amounts collected by the municipality under its
7 home rule occupation and service occupation tax during the
8 period of July 1, 1990 through September 30, 1990, plus
9 amounts collected by the Department and paid to such
10 municipality through June 30, 1991, excluding the 2 months of
11 highest receipts. The monthly average for each subsequent
12 period of July 1 through June 30 shall be an amount equal to
13 the monthly distribution made to each such municipality under
14 the preceding paragraph during this period, excluding the 2
15 months of highest receipts. The distribution made in
16 November 1991 and each year thereafter under this paragraph
17 and the preceding paragraph shall be reduced by the amount
18 allocated and disbursed under this paragraph in the preceding
19 period of July 1 through June 30. The Department shall
20 prepare and certify to the Comptroller for disbursement the
21 allocations made in accordance with this paragraph.
22 For the purpose of determining the local governmental
23 unit whose tax is applicable, a retail sale by a producer of
24 coal or other mineral mined in Illinois is a sale at retail
25 at the place where the coal or other mineral mined in
26 Illinois is extracted from the earth. This paragraph does
27 not apply to coal or other mineral when it is delivered or
28 shipped by the seller to the purchaser at a point outside
29 Illinois so that the sale is exempt under the United States
30 Constitution as a sale in interstate or foreign commerce.
31 Nothing in this Section shall be construed to authorize a
32 municipality to impose a tax upon the privilege of engaging
33 in any business which under the Constitution of the United
34 States may not be made the subject of taxation by this State.
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1 An ordinance or resolution imposing or discontinuing a
2 tax hereunder or effecting a change in the rate thereof shall
3 be adopted and a certified copy thereof filed with the
4 Department on or before the first day of June, whereupon the
5 Department shall proceed to administer and enforce this
6 Section as of the first day of September next following the
7 adoption and filing. Beginning January 1, 1992, an ordinance
8 or resolution imposing or discontinuing the tax hereunder or
9 effecting a change in the rate thereof shall be adopted and a
10 certified copy thereof filed with the Department on or before
11 the first day of July, whereupon the Department shall proceed
12 to administer and enforce this Section as of the first day of
13 October next following such adoption and filing. Beginning
14 January 1, 1993, an ordinance or resolution imposing or
15 discontinuing the tax hereunder or effecting a change in the
16 rate thereof shall be adopted and a certified copy thereof
17 filed with the Department on or before the first day of
18 October, whereupon the Department shall proceed to administer
19 and enforce this Section as of the first day of January next
20 following the adoption and filing. However, a municipality
21 located in a county with a population in excess of 3,000,000
22 that elected to become a home rule unit at the general
23 primary election in 1994 may adopt an ordinance or resolution
24 imposing the tax under this Section and file a certified copy
25 of the ordinance or resolution with the Department on or
26 before July 1, 1994. The Department shall then proceed to
27 administer and enforce this Section as of October 1, 1994.
28 Beginning April 1, 1998, an ordinance or resolution imposing
29 or discontinuing the tax hereunder or effecting a change in
30 the rate thereof shall either (i) be adopted and a certified
31 copy thereof filed with the Department on or before the first
32 day of April, whereupon the Department shall proceed to
33 administer and enforce this Section as of the first day of
34 July next following the adoption and filing; or (ii) be
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1 adopted and a certified copy thereof filed with the
2 Department on or before the first day of October, whereupon
3 the Department shall proceed to administer and enforce this
4 Section as of the first day of January next following the
5 adoption and filing.
6 When certifying the amount of a monthly disbursement to a
7 municipality under this Section, the Department shall
8 increase or decrease the amount by an amount necessary to
9 offset any misallocation of previous disbursements. The
10 offset amount shall be the amount erroneously disbursed
11 within the previous 6 months from the time a misallocation is
12 discovered.
13 Any unobligated balance remaining in the Municipal
14 Retailers' Occupation Tax Fund on December 31, 1989, which
15 fund was abolished by Public Act 85-1135, and all receipts of
16 municipal tax as a result of audits of liability periods
17 prior to January 1, 1990, shall be paid into the Local
18 Government Tax Fund for distribution as provided by this
19 Section prior to the enactment of Public Act 85-1135. All
20 receipts of municipal tax as a result of an assessment not
21 arising from an audit, for liability periods prior to January
22 1, 1990, shall be paid into the Local Government Tax Fund for
23 distribution before July 1, 1990, as provided by this Section
24 prior to the enactment of Public Act 85-1135; and on and
25 after July 1, 1990, all such receipts shall be distributed as
26 provided in Section 6z-18 of the State Finance Act.
27 As used in this Section, "municipal" and "municipality"
28 means a city, village or incorporated town, including an
29 incorporated town that has superseded a civil township.
30 This Section shall be known and may be cited as the Home
31 Rule Municipal Retailers' Occupation Tax Act.
32 (Source: P.A. 90-689, eff. 7-31-98.)
33 (65 ILCS 5/8-11-15) (from Ch. 24, par. 8-11-15)
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1 Sec. 8-11-15. Municipal motor fuel tax.
2 (a) The corporate authorities of a municipality of over
3 100,000 inhabitants may, upon approval of the electors of the
4 municipality pursuant to subsection (b), impose a tax of one
5 cent per gallon on motor fuel sold at retail within such
6 municipality. A tax imposed pursuant to this Section shall be
7 paid in addition to any other taxes on such motor fuel.
8 (b) The corporate authorities of the municipality may by
9 resolution call for the submission to the electors of the
10 municipality of the question of whether the municipality
11 shall impose such tax. Such question shall be certified by
12 the municipal clerk to the election authority in accordance
13 with Section 28-5 of The Election Code. The question shall be
14 in substantially the following form:
15 -------------------------------------------------------------
16 Shall the city (village or
17 incorporated town) of ....... YES
18 impose a tax of one cent per -----------------------------
19 gallon on motor fuel sold at NO
20 retail within its boundaries?
21 -------------------------------------------------------------
22 If a majority of the electors in the municipality voting
23 upon the question vote in the affirmative, such tax shall be
24 imposed.
25 (c) The purchaser of the motor fuel shall be liable for
26 payment of a tax imposed pursuant to this Section. This
27 Section shall not be construed to impose a tax on the
28 occupation of persons engaged in the sale of motor fuel.
29 If a municipality imposes a tax on motor fuel pursuant to
30 this Section, it shall be the duty of any person engaged in
31 the retail sale of motor fuel within such municipality to
32 collect such tax from the purchaser at the same time he
33 collects the purchase price of the motor fuel and to pay over
34 such tax to the municipality as prescribed by the ordinance
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1 of the municipality imposing such tax.
2 (d) For purposes of this Section, "motor fuel" shall
3 have the same meaning as provided in the "Motor Fuel Tax
4 Law".
5 (Source: P.A. 84-1099.)
6 Section 45. The Regional Transportation Authority Act is
7 amended by changing Sections 4.03, 4.03.1, 4.04, 4.09, and
8 4.12 as follows:
9 (70 ILCS 3615/4.03) (from Ch. 111 2/3, par. 704.03)
10 Sec. 4.03. Taxes.
11 (a) In order To carry out any of the powers or purposes
12 of the Authority, the Board may by ordinance adopted with the
13 concurrence of 9 of the then Directors, impose throughout the
14 metropolitan region any or all of the taxes provided in this
15 Section. Except as otherwise provided in this Act, taxes
16 imposed under this Section and civil penalties imposed
17 incident thereto shall be collected and enforced by the State
18 Department of Revenue. The Department shall have the power to
19 administer and enforce the taxes and to determine all rights
20 for refunds for erroneous payments of the taxes.
21 (b) The Board may impose a public transportation tax
22 upon all persons engaged in the metropolitan region in the
23 business of selling at retail motor fuel for operation of
24 motor vehicles upon public highways. The tax shall be at a
25 rate not to exceed 5% of the gross receipts from the sales of
26 motor fuel in the course of the business. As used in this
27 Act, the term "motor fuel" shall have the same meaning as in
28 the Motor Fuel Tax Act. The Board may provide for details of
29 the tax. The provisions of any tax shall conform, as closely
30 as may be practicable, to the provisions of the Municipal
31 Retailers Occupation Tax Act, including without limitation,
32 conformity to penalties with respect to the tax imposed and
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1 as to the powers of the State Department of Revenue to
2 promulgate and enforce rules and regulations relating to the
3 administration and enforcement of the provisions of the tax
4 imposed, except that reference in the Act to any municipality
5 shall refer to the Authority and the tax shall be imposed
6 only with regard to receipts from sales of motor fuel in the
7 metropolitan region, at rates as limited by this Section.
8 (c) In connection with the tax imposed under paragraph
9 (b) of this Section the Board may impose a tax upon the
10 privilege of using in the metropolitan region motor fuel for
11 the operation of a motor vehicle upon public highways, the
12 tax to be at a rate not in excess of the rate of tax imposed
13 under paragraph (b) of this Section. The Board may provide
14 for details of the tax.
15 (d) The Board may impose a motor vehicle parking tax
16 upon the privilege of parking motor vehicles at off-street
17 parking facilities in the metropolitan region at which a fee
18 is charged, and may provide for reasonable classifications in
19 and exemptions to the tax, for administration and enforcement
20 thereof and for civil penalties and refunds thereunder and
21 may provide criminal penalties thereunder, the maximum
22 penalties not to exceed the maximum criminal penalties
23 provided in the Retailers' Occupation Tax Act. The Authority
24 may collect and enforce the tax itself or by contract with
25 any unit of local government. The State Department of
26 Revenue shall have no responsibility for the collection and
27 enforcement unless the Department agrees with the Authority
28 to undertake the collection and enforcement. As used in this
29 paragraph, the term "parking facility" means a parking area
30 or structure having parking spaces for more than 2 vehicles
31 at which motor vehicles are permitted to park in return for
32 an hourly, daily, or other periodic fee, whether publicly or
33 privately owned, but does not include parking spaces on a
34 public street, the use of which is regulated by parking
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1 meters.
2 (e) The Board may impose a Regional Transportation
3 Authority Retailers' Occupation Tax upon all persons engaged
4 in the business of selling tangible personal property at
5 retail in the metropolitan region. In Cook County the tax
6 rate shall be 1% of the gross receipts from sales of food for
7 human consumption that is to be consumed off the premises
8 where it is sold (other than alcoholic beverages, soft drinks
9 and food that has been prepared for immediate consumption)
10 and prescription and nonprescription medicines, drugs,
11 medical appliances and insulin, urine testing materials,
12 syringes and needles used by diabetics, and 3/4% of the gross
13 receipts from other taxable sales made in the course of that
14 business. In DuPage, Kane, Lake, McHenry, and Will Counties,
15 the tax rate shall be 1/4% of the gross receipts from all
16 taxable sales made in the course of that business. The tax
17 imposed under this Section and all civil penalties that may
18 be assessed as an incident thereof shall be collected and
19 enforced by the State Department of Revenue. The Department
20 shall have full power to administer and enforce this Section;
21 to collect all taxes and penalties so collected in the manner
22 hereinafter provided; and to determine all rights to credit
23 memoranda arising on account of the erroneous payment of tax
24 or penalty hereunder. In the administration of, and
25 compliance with this Section, the Department and persons who
26 are subject to this Section shall have the same rights,
27 remedies, privileges, immunities, powers and duties, and be
28 subject to the same conditions, restrictions, limitations,
29 penalties, exclusions, exemptions and definitions of terms,
30 and employ the same modes of procedure, as are prescribed in
31 Sections 1, 1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65
32 (in respect to all provisions therein other than the State
33 rate of tax), 2c, 3 (except as to the disposition of taxes
34 and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g,
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1 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13
2 of the Retailers' Occupation Tax Act and Section 3-7 of the
3 Uniform Penalty and Interest Act, as fully as if those
4 provisions were set forth herein.
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 Persons subject to any tax imposed under the authority
25 granted in this paragraph may reimburse themselves for their
26 serviceman's tax liability hereunder by separately stating
27 the tax as an additional charge, that charge may be stated in
28 combination in a single amount with State tax that servicemen
29 are authorized to collect under the Service Use Tax Act,
30 under any bracket schedules the 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 notification
2 from the Department. The refund shall be paid by the State
3 Treasurer out of the Regional Transportation Authority tax
4 fund established under paragraph (n) of this Section.
5 Nothing in this paragraph shall be construed to authorize
6 the Authority to impose a tax upon the privilege of engaging
7 in any business that under the Constitution of the United
8 States may not be made the subject of taxation by the State.
9 (g) If a tax has been imposed under paragraph (e), a tax
10 shall also be imposed upon the privilege of using in the
11 metropolitan region, any item of tangible personal property
12 that is purchased outside the metropolitan region at retail
13 from a retailer, and that is titled or registered with an
14 agency of this State's government. In Cook County the tax
15 rate shall be 3/4% of the selling price of the tangible
16 personal property, as "selling price" is defined in the Use
17 Tax Act. In DuPage, Kane, Lake, McHenry and Will counties
18 the tax rate shall be 1/4% of the selling price of the
19 tangible personal property, as "selling price" is defined in
20 the Use Tax Act. The tax shall be collected from persons
21 whose Illinois address for titling or registration purposes
22 is given as being in the metropolitan region. The tax shall
23 be collected by the Department of Revenue for the Regional
24 Transportation Authority. The tax must be paid to the State,
25 or an exemption determination must be obtained from the
26 Department of Revenue, before the title or certificate of
27 registration for the property may be issued. The tax or proof
28 of exemption may be transmitted to the Department by way of
29 the State agency with which, or the State officer with whom,
30 the tangible personal property must be titled or registered
31 if the Department and the State agency or State officer
32 determine that this procedure will expedite the processing of
33 applications for title or registration.
34 The Department shall have full power to administer and
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1 enforce this paragraph; to collect all taxes, penalties and
2 interest due hereunder; to dispose of taxes, penalties and
3 interest collected in the manner hereinafter provided; and to
4 determine all rights to credit memoranda or refunds arising
5 on account of the erroneous payment of tax, penalty or
6 interest hereunder. In the administration of and compliance
7 with this paragraph, the Department and persons who are
8 subject to this paragraph shall have the same rights,
9 remedies, privileges, immunities, powers and duties, and be
10 subject to the same conditions, restrictions, limitations,
11 penalties, exclusions, exemptions and definitions of terms
12 and employ the same modes of procedure, as are prescribed in
13 Sections 2 (except the definition of "retailer maintaining a
14 place of business in this State"), 3 through 3-80 (except
15 provisions pertaining to the State rate of tax, and except
16 provisions concerning collection or refunding of the tax by
17 retailers), 4, 11, 12, 12a, 14, 15, 19 (except the portions
18 pertaining to claims by retailers and except the last
19 paragraph concerning refunds), 20, 21 and 22 of the Use Tax
20 Act, and are not inconsistent with this paragraph, as fully
21 as if those provisions were set forth herein.
22 Whenever the Department determines that a refund should
23 be made under this paragraph to a claimant instead of issuing
24 a 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 the notification
27 from the Department. The refund shall be paid by the State
28 Treasurer out of the Regional Transportation Authority tax
29 fund established under paragraph (n) of this Section.
30 (h) The Authority may impose a replacement vehicle tax
31 of $50 on any passenger car as defined in Section 1-157 of
32 the Illinois Vehicle Code purchased within the metropolitan
33 region by or on behalf of an insurance company to replace a
34 passenger car of an insured person in settlement of a total
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1 loss claim. The tax imposed may not become effective before
2 the first day of the month following the passage of the
3 ordinance imposing the tax and receipt of a certified copy of
4 the ordinance by the Department of Revenue. The Department
5 of Revenue shall collect the tax for the Authority in
6 accordance with Sections 3-2002 and 3-2003 of the Illinois
7 Vehicle Code.
8 The Department shall immediately pay over to the State
9 Treasurer, ex officio, as trustee, all taxes collected
10 hereunder. On or before the 25th day of each calendar month,
11 the Department shall prepare and certify to the Comptroller
12 the disbursement of stated sums of money to the Authority.
13 The amount to be paid to the Authority shall be the amount
14 collected hereunder during the second preceding calendar
15 month by the Department, less any amount determined by the
16 Department to be necessary for the payment of refunds.
17 Within 10 days after receipt by the Comptroller of the
18 disbursement certification to the Authority provided for in
19 this Section to be given to the Comptroller by the
20 Department, the Comptroller shall cause the orders to be
21 drawn for that amount in accordance with the directions
22 contained in the certification.
23 (i) The Board may not impose any other taxes except as
24 it may from time to time be authorized by law to impose.
25 (j) A certificate of registration issued by the State
26 Department of Revenue to a retailer under the Retailers'
27 Occupation Tax Act or under the Service Occupation Tax Act
28 shall permit the registrant to engage in a business that is
29 taxed under the tax imposed under paragraphs (b), (e), (f) or
30 (g) of this Section and no additional registration shall be
31 required under the tax. A certificate issued under the Use
32 Tax Act or the Service Use Tax Act shall be applicable with
33 regard to any tax imposed under paragraph (c) of this
34 Section.
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1 (k) The provisions of any tax imposed under paragraph
2 (c) of this Section shall conform as closely as may be
3 practicable to the provisions of the Use Tax Act, including
4 without limitation conformity as to penalties with respect to
5 the tax imposed and as to the powers of the State Department
6 of Revenue to promulgate and enforce rules and regulations
7 relating to the administration and enforcement of the
8 provisions of the tax imposed. The taxes shall be imposed
9 only on use within the metropolitan region and at rates as
10 provided in the paragraph.
11 (l) The Board in imposing any tax as provided in
12 paragraphs (b) and (c) of this Section, shall, after seeking
13 the advice of the State Department of Revenue, provide means
14 for retailers, users or purchasers of motor fuel for purposes
15 other than those with regard to which the taxes may be
16 imposed as provided in those paragraphs to receive refunds of
17 taxes improperly paid, which provisions may be at variance
18 with the refund provisions as applicable under the Municipal
19 Retailers Occupation Tax Act. The State Department of
20 Revenue may provide for certificates of registration for
21 users or purchasers of motor fuel for purposes other than
22 those with regard to which taxes may be imposed as provided
23 in paragraphs (b) and (c) of this Section to facilitate the
24 reporting and nontaxability of the exempt sales or uses.
25 (m) Any ordinance imposing or discontinuing any tax
26 under this Section shall be adopted and a certified copy
27 thereof filed with the Department on or before June 1,
28 whereupon the Department of Revenue shall proceed to
29 administer and enforce this Section on behalf of the Regional
30 Transportation Authority as of September 1 next following
31 such adoption and filing. Beginning January 1, 1992, an
32 ordinance or resolution imposing or discontinuing the tax
33 hereunder shall be adopted and a certified copy thereof filed
34 with the Department on or before the first day of July,
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1 whereupon the Department shall proceed to administer and
2 enforce this Section as of the first day of October next
3 following such adoption and filing. Beginning January 1,
4 1993, an ordinance or resolution imposing or discontinuing
5 the tax hereunder shall 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 such adoption and filing.
10 (n) The State Department of Revenue shall, upon
11 collecting any taxes as provided in this Section, pay the
12 taxes over to the State Treasurer as trustee for the
13 Authority. The taxes shall be held in a trust fund outside
14 the State Treasury. On or before the 25th day of each
15 calendar month, the State Department of Revenue shall prepare
16 and certify to the Comptroller of the State of Illinois the
17 amount to be paid to the Authority, which shall be the then
18 balance in the fund, less any amount determined by the
19 Department to be necessary for the payment of refunds. The
20 State Department of Revenue shall also certify to the
21 Authority the amount of taxes collected in each County other
22 than Cook County in the metropolitan region less the amount
23 necessary for the payment of refunds to taxpayers in the
24 County. With regard to the County of Cook, the certification
25 shall specify the amount of taxes collected within the City
26 of Chicago less the amount necessary for the payment of
27 refunds to taxpayers in the City of Chicago and the amount
28 collected in that portion of Cook County outside of Chicago
29 less the amount necessary for the payment of refunds to
30 taxpayers in that portion of Cook County outside of Chicago.
31 Within 10 days after receipt by the Comptroller of the
32 certification of the amount to be paid to the Authority, the
33 Comptroller shall cause an order to be drawn for the payment
34 for the amount in accordance with the direction in the
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1 certification.
2 In addition to the disbursement required by the preceding
3 paragraph, an allocation shall be made in July 1991 and each
4 year thereafter to the Regional Transportation Authority.
5 The allocation shall be made in an amount equal to the
6 average monthly distribution during the preceding calendar
7 year (excluding the 2 months of lowest receipts) and the
8 allocation shall include the amount of average monthly
9 distribution from the Regional Transportation Authority
10 Occupation and Use Tax Replacement Fund. The distribution
11 made in July 1992 and each year thereafter under this
12 paragraph and the preceding paragraph shall be reduced by the
13 amount allocated and disbursed under this paragraph in the
14 preceding calendar year. The Department of Revenue shall
15 prepare and certify to the Comptroller for disbursement the
16 allocations made in accordance with this paragraph.
17 (o) Failure to adopt a budget ordinance or otherwise to
18 comply with Section 4.01 of this Act or to adopt a Five-year
19 Program or otherwise to comply with paragraph (b) of Section
20 2.01 of this Act shall not affect the validity of any tax
21 imposed by the Authority otherwise in conformity with law.
22 (p) At no time shall a public transportation tax or
23 motor vehicle parking tax authorized under paragraphs (b),
24 (c) and (d) of this Section be in effect at the same time as
25 any retailers' occupation, use or service occupation tax
26 authorized under paragraphs (e), (f) and (g) of this Section
27 is in effect.
28 Any taxes imposed under the authority provided in
29 paragraphs (b), (c) and (d) shall remain in effect only until
30 the time as any tax authorized by paragraphs (e), (f) or (g)
31 of this Section are imposed and becomes effective. Once any
32 tax authorized by paragraphs (e), (f) or (g) is imposed the
33 Board may not reimpose taxes as authorized in paragraphs (b),
34 (c) and (d) of the Section unless any tax authorized by
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1 paragraphs (e), (f) or (g) of this Section becomes
2 ineffective by means other than an ordinance of the Board.
3 (q) Any existing rights, remedies and obligations
4 (including enforcement by the Regional Transportation
5 Authority) arising under any tax imposed under paragraphs
6 (b), (c) or (d) of this Section shall not be affected by the
7 imposition of a tax under paragraphs (e), (f) or (g) of this
8 Section.
9 (Source: P.A. 86-928; 86-1475; 86-1481; 87-205; 87-435;
10 87-876; 87-895.)
11 (70 ILCS 3615/4.03.1) (from Ch. 111 2/3, par. 704.03.1)
12 Sec. 4.03.1. Automobile renting occupation and use tax.
13 (a) The Board may impose a tax upon all persons engaged
14 in the business of renting automobiles in the metropolitan
15 region at the rate of not to exceed 1% of the gross receipts
16 from such business within Cook County and not to exceed 1/4%
17 of the gross receipts from such business within the Counties
18 of DuPage, Kane, Lake, McHenry and Will. The tax imposed
19 pursuant to this paragraph and all civil penalties that may
20 be assessed as an incident thereof shall be collected and
21 enforced by the State Department of Revenue. The certificate
22 of registration which is issued by the Department to a
23 retailer under the "Retailers' Occupation Tax Act", approved
24 June 23, 1933, as amended, or under the "Automobile Renting
25 Occupation and Use Tax Act", enacted by the Eighty-Second
26 General Assembly, shall permit such person to engage in a
27 business which is taxable under any ordinance or resolution
28 enacted pursuant to this paragraph without registering
29 separately with the Department under such ordinance or
30 resolution or under this paragraph. The Department shall have
31 full power to administer and enforce this paragraph; to
32 collect all taxes and penalties due hereunder; to dispose of
33 taxes and penalties so collected in the manner hereinafter
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1 provided, and to determine all rights to credit memoranda,
2 arising on account of the erroneous payment of tax or penalty
3 hereunder. In the administration of, and compliance with,
4 this paragraph, the Department and persons who are subject to
5 this paragraph shall have the same rights, remedies,
6 privileges, immunities, powers and duties, and be subject to
7 the same conditions, restrictions, limitations, penalties and
8 definitions of terms, and employ the same modes of procedure,
9 as are prescribed in Sections 2 and 3 (in respect to all
10 provisions therein other than the State rate of tax; and with
11 relation to the provisions of the "Retailers' Occupation Tax"
12 "Automobile Renting Occupation and Use Tax Act", enacted by
18 the Eighty-Second General Assembly, as the same are now or
19 may hereafter be amended, as fully as if provisions contained
20 in those Sections of said Act were set forth herein. Persons
21 subject to any tax imposed pursuant to the authority granted
22 in this paragraph may reimburse themselves for their tax
23 liability hereunder by separately stating such tax as an
24 additional charge, which charge may be stated in combination,
25 in a single amount, with State tax which sellers are required
26 to collect under the "Automobile Renting Occupation and Use
27 Tax Act" pursuant to such bracket schedules as the Department
28 may prescribe. Nothing in this paragraph shall be construed
29 to authorize the Authority to impose a tax upon the privilege
30 of engaging in any business which under the Constitution of
31 the United States State may not be made the subject of
32 taxation by this State.
33 (b) The Board may impose a tax upon the privilege of
34 using, in the metropolitan region an automobile which is
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1 rented from a renter outside Illinois, and which is titled or
2 registered with an agency of this State's government, at a
3 rate not to exceed 1% of the rental price of such automobile
4 within the County of Cook, and not to exceed 1/4% of the
5 rental price within the counties of DuPage, Kane, Lake,
6 McHenry and Will. Such tax shall be collected from persons
7 whose Illinois address for titling or registration purposes
8 is given as being in the metropolitan region. Such tax shall
9 be collected by the Department of Revenue for the Regional
10 Transportation Authority. Such tax must be paid to the State,
11 or an exemption determination must be obtained from the
12 Department of Revenue, before the title or certificate of
13 registration for the property may be issued. The tax or proof
14 of exemption may be transmitted to the Department by way of
15 the State agency with which, or State officer with whom, the
16 tangible personal property must be titled or registered if
17 the Department and such agency or State officer determine
18 that this procedure will expedite the processing of
19 applications for title or registration. The Department shall
20 have full power to administer and enforce this paragraph; to
21 collect all taxes, penalties and interest due hereunder; to
22 dispose of taxes, penalties and interest so collected in the
23 manner hereinafter provided, and to determine all rights to
24 credit memoranda or refunds arising on account of the
25 erroneous payment of tax, penalty or interest hereunder. In
26 the administration of, and compliance with, this paragraph,
27 the Department and persons who are subject to this paragraph
28 shall have the same rights, remedies, privileges, immunities,
29 powers and duties, and be subject to the same conditions,
30 restrictions, limitations, penalties and definitions of
31 terms, and employ the same modes of procedure, as are
32 prescribed in Sections 2 and 4 (except provisions pertaining
33 to the State rate of tax; and with relation to the provisions
34 of the "Use Tax Act" referred to therein, except provisions
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1 concerning collection or refunding of the tax by retailers,
2 and except the provisions of Section 19 pertaining to claims
3 by retailers and except the last paragraph concerning
4 refunds, and except that credit memoranda issued hereunder
5 may not be used to discharge any State tax liability) of the
6 "Automobile Renting Occupation and Use Tax Act", enacted by
7 the Eighty-Second General Assembly, as the same are now or
8 may hereafter be amended, which are not inconsistent with
9 this paragraph, as fully as if provisions contained in those
10 Sections of said Act were set forth herein.
11 (c) Whenever the Department determines that a refund
12 should be made under this Section to a claimant instead of
13 issuing a credit memorandum, the Department shall notify the
14 State Comptroller, who shall cause the order to be drawn for
15 the amount specified, and to the person named, in such
16 notification from the Department. Such refund shall be paid
17 by the State Treasurer out of the Regional Transportation
18 Authority tax fund created pursuant to Section 4.03 of this
19 Act.
20 (d) The Department shall forthwith pay over to the State
21 Treasurer, ex-officio, as trustee, all taxes, penalties and
22 interest collected under this Section. On or before the 25th
23 day of each calendar month, the Department shall prepare and
24 certify to the State Comptroller the amount to be paid to the
25 Authority. The State Department of Revenue shall also certify
26 to the Authority the amount of taxes collected in each County
27 other than Cook County in the metropolitan region less the
28 amount necessary for the payment of refunds to taxpayers in
29 such County. With regard to the County of Cook, the
30 certification shall specify the amount of taxes collected
31 within the City of Chicago less the amount necessary for the
32 payment of refunds to taxpayers in the City of Chicago and
33 the amount collected in that portion of Cook County outside
34 of Chicago less the amount necessary for the payment of
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1 refunds to taxpayers in that portion of Cook County outside
2 of Chicago. The amount to be paid to the Authority shall be
3 the amount (not including credit memoranda) collected
4 hereunder during the second preceding calendar month by the
5 Department, and not including an amount equal to the amount
6 of refunds made during the second preceding calendar month
7 by the Department on behalf of the Authority. Within 10 days
8 after receipt, by the State Comptroller, of the disbursement
9 certification to the Authority, the State Comptroller shall
10 cause the orders to be drawn in accordance with the
11 directions contained in such certification.
12 (e) An ordinance imposing a tax hereunder or effecting a
13 change in the rate thereof shall be effective on the first
14 day of the calendar month next following the month in which
15 such ordinance is passed. The Board shall transmit to the
16 Department of Revenue on or not later than 5 days after
17 passage of the ordinance a certified copy of the ordinance
18 imposing such tax whereupon the Department of Revenue shall
19 proceed to administer and enforce this Section on behalf of
20 the Authority as of the effective date of the ordinance. Upon
21 a change in rate of a tax levied hereunder, or upon the
22 discontinuance of the tax, the Board shall, on or not later
23 than 5 days after passage of the ordinance discontinuing the
24 tax or effecting a change in rate, transmit to the Department
25 of Revenue a certified copy of the ordinance effecting such
26 change or discontinuance.
27 (Source: P.A. 83-886; revised 10-31-98.)
28 (70 ILCS 3615/4.04) (from Ch. 111 2/3, par. 704.04)
29 Sec. 4.04. Issuance and Pledge of Bonds and Notes.
30 (a) The Authority shall have the continuing power to
31 borrow money and to issue its negotiable bonds or notes as
32 provided in this Section. Unless otherwise indicated in this
33 Section, the term "notes" also includes bond anticipation
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1 notes, which are notes that which by their terms provide for
2 their payment from the proceeds of bonds thereafter to be
3 issued. Bonds or notes of the Authority may be issued for any
4 or all of the following purposes: to pay costs to the
5 Authority or a Service Board of constructing or acquiring any
6 public transportation facilities (including funds and rights
7 relating thereto, as provided in Section 2.05 of this Act);
8 to repay advances to the Authority or a Service Board made
9 for such purposes; to pay other expenses of the Authority or
10 a Service Board incident to or incurred in connection with
11 such construction or acquisition; to provide funds for any
12 transportation agency to pay principal of or interest or
13 redemption premium on any bonds or notes, whether as such
14 amounts become due or by earlier redemption, issued prior to
15 the date of this amendatory Act by such transportation agency
16 to construct or acquire public transportation facilities or
17 to provide funds to purchase such bonds or notes; and to
18 provide funds for any transportation agency to construct or
19 acquire any public transportation facilities, to repay
20 advances made for such purposes, and to pay other expenses
21 incident to or incurred in connection with such construction
22 or acquisition; and to provide funds for payment of
23 obligations, including the funding of reserves, under any
24 self-insurance plan or joint self-insurance pool or entity.
25 In addition to any other borrowing as may be authorized by
26 this Section, the Authority may issue its notes, from time to
27 time, in anticipation of tax receipts of the Authority or of
28 other revenues or receipts of the Authority, in order to
29 provide money for the Authority or the Service Boards to
30 cover any cash flow deficit which the Authority or a Service
31 Board anticipates incurring. Any such notes are referred to
32 in this Section as "Working Cash Notes". No Working Cash
33 Notes shall be issued for a term of longer than 18 months.
34 Proceeds of Working Cash Notes may be used to pay day to day
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1 operating expenses of the Authority or the Service Boards,
2 consisting of wages, salaries and fringe benefits,
3 professional and technical services (including legal, audit,
4 engineering and other consulting services), office rental,
5 furniture, fixtures and equipment, insurance premiums, claims
6 for self-insured amounts under insurance policies, public
7 utility obligations for telephone, light, heat and similar
8 items, travel expenses, office supplies, postage, dues,
9 subscriptions, public hearings and information expenses, fuel
10 purchases, and payments of grants and payments under purchase
11 of service agreements for operations of transportation
12 agencies, prior to the receipt by the Authority or a Service
13 Board from time to time of funds for paying such expenses.
14 In addition to any Working Cash Notes that the Board of the
15 Authority may determine to issue, the Suburban Bus Board, the
16 Commuter Rail Board or the Board of the Chicago Transit
17 Authority may demand and direct that the Authority issue its
18 Working Cash Notes in such amounts and having such maturities
19 as the Service Board may determine. Notwithstanding any
20 other provision of this Act, any amounts necessary to pay
21 principal of and interest on any Working Cash Notes issued at
22 the demand and direction of a Service Board or any Working
23 Cash Notes the proceeds of which were used for the direct
24 benefit of a Service Board or any other Bonds or Notes of the
25 Authority the proceeds of which were used for the direct
26 benefit of a Service Board shall constitute a reduction of
27 the amount of the proceeds of any tax imposed by the
28 Authority under Sections 4.03 and 4.03.1 or any other funds
29 provided by the Authority to a Service Board. The Authority
30 shall, after deducting any costs of issuance, tender the net
31 proceeds of any Working Cash Notes issued at the demand and
32 direction of a Service Board to such Service Board as soon as
33 may be practicable after the proceeds are received. The
34 Authority may also issue notes or bonds to pay, refund or
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1 redeem any of its notes and bonds, including to pay
2 redemption premiums or accrued interest on such bonds or
3 notes being renewed, paid or refunded, and other costs in
4 connection therewith. The Authority may also utilize the
5 proceeds of any such bonds or notes to pay the legal,
6 financial, administrative and other expenses of such
7 authorization, issuance, sale or delivery of bonds or notes
8 or to provide or increase a debt service reserve fund with
9 respect to any or all of its bonds or notes. The Authority
10 may also issue and deliver its bonds or notes in exchange for
11 any public transportation facilities, (including funds and
12 rights relating thereto, as provided in Section 2.05 of this
13 Act) or in exchange for outstanding bonds or notes of the
14 Authority, including any accrued interest or redemption
15 premium thereon, without advertising or submitting such notes
16 or bonds for public bidding.
17 (b) The ordinance providing for the issuance of any such
18 bonds or notes shall fix the date or dates of maturity, the
19 dates on which interest is payable, any sinking fund account
20 or reserve fund account provisions and all other details of
21 such bonds or notes and may provide for such covenants or
22 agreements necessary or desirable with regard to the issue,
23 sale and security of such bonds or notes. The rate or rates
24 of interest on its bonds or notes may be fixed or variable
25 and the Authority shall determine or provide for the
26 determination of the rate or rates of interest of its bonds
27 or notes issued under this Act in an ordinance adopted by the
28 Authority prior to the issuance thereof, none of which rates
29 of interest shall exceed that permitted in "An Act to
30 authorize public corporations to issue bonds, other evidences
31 of indebtedness and tax anticipation warrants subject to
32 interest rate limitations set forth therein", approved May
33 26, 1970, as now or hereafter amended. Interest may be
34 payable annually or semi-annually, or at such other times as
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1 provided for by the Board. Bonds and notes issued under this
2 Section may be issued as serial or term obligations, shall be
3 of such denomination or denominations and form, including
4 interest coupons to be attached thereto, be executed in such
5 manner, shall be payable at such place or places and bear
6 such date as the Authority shall fix by the ordinance
7 authorizing such bond or note and shall mature at such time
8 or times, within a period not to exceed forty years from the
9 date of issue, and may be redeemable prior to maturity with
10 or without premium, at the option of the Authority, upon such
11 terms and conditions as the Authority shall fix by the
12 ordinance authorizing the issuance of such bonds or notes. No
13 bond anticipation note or any renewal thereof shall mature at
14 any time or times exceeding 5 years from the date of the
15 first issuance of such note. The Authority may provide for
16 the registration of bonds or notes in the name of the owner
17 as to the principal alone or as to both principal and
18 interest, upon such terms and conditions as the Authority may
19 determine. The ordinance authorizing bonds or notes may
20 provide for the exchange of such bonds or notes which are
21 fully registered, as to both principal and interest, with
22 bonds or notes which are registerable as to principal only.
23 All bonds or notes issued under this Section by the Authority
24 other than those issued in exchange for property or for bonds
25 or notes of the Authority shall be sold at a price which may
26 be at a premium or discount but such that the interest cost
27 (excluding any redemption premium) to the Authority of the
28 proceeds of an issue of such bonds or notes, computed to
29 stated maturity according to standard tables of bond values,
30 shall not exceed that permitted in "An Act to authorize
31 public corporations to issue bonds, other evidences of
32 indebtedness and tax anticipation warrants subject to
33 interest rate limitations set forth therein", approved May
34 26, 1970, as now or hereafter amended. Such bonds or notes
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1 shall be sold at such time or times and, until January 1,
2 1995, in such manner as the Authority shall determine. The
3 Authority shall notify the Bureau of the Budget and the State
4 Comptroller 30 days before any bond sale and shall file with
5 the Bureau of the Budget and the State Comptroller a
6 certified copy of any ordinance authorizing the issuance of
7 bonds at or before the issuance of the bonds. After December
8 31, 1994, any such bonds or notes shall be sold to the
9 highest and best bidder on sealed bids as the Authority shall
10 deem. As such bonds or notes are to be sold the Authority
11 shall advertise for proposals to purchase the bonds or notes
12 which advertisement shall be published at least once in a
13 daily newspaper of general circulation published in the
14 metropolitan region at least 10 days before the time set for
15 the submission of bids. The Authority shall have the right to
16 reject any or all bids. Notwithstanding any other provisions
17 of this Section, Working Cash Notes or bonds or notes to
18 provide funds for self-insurance or a joint self-insurance
19 pool or entity may be sold either upon competitive bidding or
20 by negotiated sale (without any requirement of publication of
21 intention to negotiate the sale of such Notes), as the Board
22 shall determine by ordinance adopted with the affirmative
23 votes of at least 7 Directors. In case any officer whose
24 signature appears on any bonds, notes or coupons authorized
25 pursuant to this Section shall cease to be such officer
26 before delivery of such bonds or notes, such signature shall
27 nevertheless be valid and sufficient for all purposes, the
28 same as if such officer had remained in office until such
29 delivery. Neither the Directors of the Authority nor any
30 person executing any bonds or notes thereof shall be liable
31 personally on any such bonds or notes or coupons by reason of
32 the issuance thereof.
33 (c) All bonds or notes of the Authority issued pursuant
34 to this Section shall be general obligations of the Authority
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1 to which shall be pledged the full faith and credit of the
2 Authority, as provided in this Section. Such bonds or notes
3 shall be secured as provided in the authorizing ordinance,
4 which may, notwithstanding any other provision of this Act,
5 include in addition to any other security, a specific pledge
6 or assignment of and lien on or security interest in any or
7 all tax receipts of the Authority and on any or all other
8 revenues or moneys of the Authority from whatever source
9 which may by law be utilized for debt service purposes and a
10 specific pledge or assignment of and lien on or security
11 interest in any funds or accounts established or provided for
12 by the ordinance of the Authority authorizing the issuance of
13 such bonds or notes. Any such pledge, assignment, lien or
14 security interest for the benefit of holders of bonds or
15 notes of the Authority shall be valid and binding from the
16 time the bonds or notes are issued without any physical
17 delivery or further act, and shall be valid and binding as
18 against and prior to the claims of all other parties having
19 claims of any kind against the Authority or any other person
20 irrespective of whether such other parties have notice of
21 such pledge, assignment, lien or security interest. The
22 obligations of the Authority incurred pursuant to this
23 Section shall be superior to and have priority over any other
24 obligations of the Authority. The Authority may provide in
25 the ordinance authorizing the issuance of any bonds or notes
26 issued pursuant to this Section for the creation of, deposits
27 in, and regulation and disposition of sinking fund or reserve
28 accounts relating to such bonds or notes. The ordinance
29 authorizing the issuance of any bonds or notes pursuant to
30 this Section may contain provisions as part of the contract
31 with the holders of the bonds or notes, for the creation of a
32 separate fund to provide for the payment of principal and
33 interest on such bonds or notes and for the deposit in such
34 fund from any or all the tax receipts of the Authority and
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1 from any or all such other moneys or revenues of the
2 Authority from whatever source which may by law be utilized
3 for debt service purposes, all as provided in such ordinance,
4 of amounts to meet the debt service requirements on such
5 bonds or notes, including principal and interest, and any
6 sinking fund or reserve fund account requirements as may be
7 provided by such ordinance, and all expenses incident to or
8 in connection with such fund and accounts or the payment of
9 such bonds or notes. Such ordinance may also provide
10 limitations on the issuance of additional bonds or notes of
11 the Authority. No such bonds or notes of the Authority shall
12 constitute a debt of the State of Illinois. Nothing in this
13 Act shall be construed to enable the Authority to impose any
14 ad valorem tax on property.
15 (d) The ordinance of the Authority authorizing the
16 issuance of any bonds or notes may provide additional
17 security for such bonds or notes by providing for appointment
18 of a corporate trustee (which may be any trust company or
19 bank having the powers of a trust company within the state)
20 with respect to such bonds or notes. The ordinance shall
21 prescribe the rights, duties and powers of the trustee to be
22 exercised for the benefit of the Authority and the protection
23 of the holders of such bonds or notes. The ordinance may
24 provide for the trustee to hold in trust, invest and use
25 amounts in funds and accounts created as provided by the
26 ordinance with respect to the bonds or notes. The ordinance
27 may provide for the assignment and direct payment to the
28 trustee of any or all amounts produced from the sources
29 provided in Section 4.03 of this Act and provided in Section
30 6z-17 of "An Act in relation to State finance", approved June
31 10, 1919, as amended. Upon receipt of notice of any such
32 assignment, the Department of Revenue and the Comptroller of
33 the State of Illinois shall thereafter, notwithstanding the
34 provisions of Section 4.03 of this Act and Section 6z-17 of
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1 "An Act in relation to State finance", approved June 10,
2 1919, as amended, provide for such assigned amounts to be
3 paid directly to the trustee instead of the Authority, all in
4 accordance with the terms of the ordinance making the
5 assignment. The ordinance shall provide that amounts so paid
6 to the trustee which are not required to be deposited, held
7 or invested in funds and accounts created by the ordinance
8 with respect to bonds or notes or used for paying bonds or
9 notes to be paid by the trustee to the Authority.
10 (e) Any bonds or notes of the Authority issued pursuant
11 to this Section shall constitute a contract between the
12 Authority and the holders from time to time of such bonds or
13 notes. In issuing any bond or note, the Authority may include
14 in the ordinance authorizing such issue a covenant as part of
15 the contract with the holders of the bonds or notes, that as
16 long as such obligations are outstanding, it shall make such
17 deposits, as provided in paragraph (c) of this Section. It
18 may also so covenant that it shall impose and continue to
19 impose taxes, as provided in Section 4.03 of this Act and in
20 addition thereto as subsequently authorized by law,
21 sufficient to make such deposits and pay the principal and
22 interest and to meet other debt service requirements of such
23 bonds or notes as they become due. A certified copy of the
24 ordinance authorizing the issuance of any such obligations
25 shall be filed at or prior to the issuance of such
26 obligations with the Comptroller of the State of Illinois and
27 the Illinois Department of Revenue.
28 (f) The State of Illinois pledges to and agrees with the
29 holders of the bonds and notes of the Authority issued
30 pursuant to this Section that the State will not limit or
31 alter the rights and powers vested in the Authority by this
32 Act so as to impair the terms of any contract made by the
33 Authority with such holders or in any way impair the rights
34 and remedies of such holders until such bonds and notes,
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1 together with interest thereon, with interest on any unpaid
2 installments of interest, and all costs and expenses in
3 connection with any action or proceedings by or on behalf of
4 such holders, are fully met and discharged. In addition, the
5 State pledges to and agrees with the holders of the bonds and
6 notes of the Authority issued pursuant to this Section that
7 the State will not limit or alter the basis on which State
8 funds are to be paid to the Authority as provided in this
9 Act, or the use of such funds, so as to impair the terms of
10 any such contract. The Authority is authorized to include
11 these pledges and agreements of the State in any contract
12 with the holders of bonds or notes issued pursuant to this
13 Section.
14 (g) (1) The Authority shall not at any time issue, sell
15 or deliver any bonds or notes (other than Working Cash Notes)
16 pursuant to this Section which will cause it to have issued
17 and outstanding at any time in excess of $500,000,000 of such
18 bonds and notes (other than Working Cash Notes). The
19 Authority shall not at any time issue, sell or deliver any
20 Working Cash Notes pursuant to this Section which will cause
21 it to have issued and outstanding at any time in excess of
22 $100,000,000 of Working Cash Notes. Bonds or notes which are
23 being paid or retired by such issuance, sale or delivery of
24 bonds or notes, and bonds or notes for which sufficient funds
25 have been deposited with the paying agency of such bonds or
26 notes to provide for payment of principal and interest
27 thereon or to provide for the redemption thereof, all
28 pursuant to the ordinance authorizing the issuance of such
29 bonds or notes, shall not be considered to be outstanding for
30 the purposes of the first two sentences of this subsection.
31 (2) In addition to the authority provided by paragraph
32 (1), the Authority is authorized to issue, sell and deliver
33 bonds or notes for Strategic Capital Improvement Projects
34 approved pursuant to Section 4.13 as follows:
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1 $100,000,000 is authorized to be issued on or after
2 January 1, 1990;
3 an additional $100,000,000 is authorized to be issued on
4 or after January 1, 1991;
5 an additional $100,000,000 is authorized to be issued on
6 or after January 1, 1992;
7 an additional $100,000,000 is authorized to be issued on
8 or after January 1, 1993;
9 an additional $100,000,000 is authorized to be issued on
10 or after January 1, 1994; and
11 the aggregate total authorization of bonds and notes for
12 Strategic Capital Improvement Projects as of January 1, 1994,
13 shall be $500,000,000.
14 (h) The Authority, subject to the terms of any
15 agreements with noteholders or bond holders as may then
16 exist, shall have power, out of any funds available therefor,
17 to purchase notes or bonds of the Authority which shall
18 thereupon be cancelled.
19 (i) In addition to any other authority granted by law,
20 the State Treasurer may, with the approval of the Governor,
21 invest or reinvest, at a price not to exceed par, any State
22 money in the State Treasury which is not needed for current
23 expenditures due or about to become due in Working Cash
24 Notes.
25 (Source: P.A. 86-16.)
26 (70 ILCS 3615/4.09) (from Ch. 111 2/3, par. 704.09)
27 Sec. 4.09. Public Transportation Fund and the Regional
28 Transportation Authority Occupation and Use Tax Replacement
29 Fund.
30 (a) As soon as possible after the first day of each
31 month, beginning November 1, 1983, the Comptroller shall
32 order transferred and the Treasurer shall transfer from the
33 General Revenue Fund to a special fund in the State Treasury,
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1 to be known as the "Public Transportation Fund" $9,375,000
2 for each month remaining in State fiscal year 1984. As soon
3 as possible after the first day of each month, beginning July
4 1, 1984, 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 Public
7 Transportation Fund an amount equal to 25% of the net
8 revenue, before the deduction of the serviceman and retailer
9 discounts pursuant to Section 9 of the Service Occupation Tax
10 Act and Section 3 of the Retailers' Occupation Tax Act,
11 realized from any tax imposed by the Authority pursuant to
12 Sections 4.03 and 4.03.1 and 25% of the amounts deposited
13 into the Regional Transportation Authority tax fund created
14 by Section 4.03 of this Act, from the County and Mass Transit
15 District Fund as provided in Section 6z-20 of the State
16 Finance Act and 25% of the amounts deposited into the
17 Regional Transportation Authority Occupation and Use Tax
18 Replacement Fund from the State and Local Sales Tax Reform
19 Fund as provided in Section 6z-17 of the State Finance Act.
20 Net revenue realized for a month shall be the revenue
21 collected by the State pursuant to Sections 4.03 and 4.03.1
22 during the previous month from within the metropolitan
23 region, less the amount paid out during that same month as
24 refunds to taxpayers for overpayment of liability in the
25 metropolitan region under Sections 4.03 and 4.03.1.
26 (b) Allocation; budget.
27 (1) All moneys deposited in the Public
28 Transportation Fund and the Regional Transportation
29 Authority Occupation and Use Tax Replacement Fund,
30 whether deposited pursuant to this Section or otherwise,
31 are allocated to the Authority. Pursuant to
32 appropriation, the Comptroller, as soon as possible after
33 each monthly transfer provided in this Section and after
34 each deposit into the Public Transportation Fund, shall
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1 order the Treasurer to pay to the Authority out of the
2 Public Transportation Fund the amount so transferred or
3 deposited. Such amounts paid to the Authority may be
4 expended by it for its purposes as provided in this Act.
5 Subject to appropriation to the Department of
6 Revenue, the Comptroller, as soon as possible after each
7 deposit into the Regional Transportation Authority
8 Occupation and Use Tax Replacement Fund provided in this
9 Section and Section 6z-17 of the State Finance Act, shall
10 order the Treasurer to pay to the Authority out of the
11 Regional Transportation Authority Occupation and Use Tax
12 Replacement Fund the amount so deposited. Such amounts
13 paid to the Authority may be expended by it for its
14 purposes as provided in this Act.
15 (2) Provided, however, no moneys deposited under
16 subsection (a) of this Section 4.09 shall be paid from
17 the Public Transportation Fund to the Authority for any
18 fiscal year beginning after the effective date of this
19 amendatory Act of 1983 until the Authority has certified
20 to the Governor, the Comptroller, and the Mayor of the
21 City of Chicago that it has adopted for that fiscal year
22 a budget and financial plan meeting the requirements in
23 Section 4.01(b).
24 (c) In recognition of the efforts of the Authority to
25 enhance the mass transportation facilities under its control,
26 the State shall provide financial assistance ("Additional
27 State Assistance") in excess of the amounts transferred to
28 the Authority from the General Revenue Fund under subsection
29 (a) of this Section. Additional State Assistance provided in
30 any State fiscal year shall not exceed the actual debt
31 service payable by the Authority during that State fiscal
32 year on bonds or notes issued to finance Strategic Capital
33 Improvement Projects under Section 4.04 of this Act.
34 Additional State Assistance shall in no event exceed the
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1 following specified amounts with respect to the following
2 State fiscal years:
3 1990 $5,000,000;
4 1991 $5,000,000;
5 1992 $10,000,000;
6 1993 $10,000,000;
7 1994 $20,000,000;
8 1995 $30,000,000;
9 1996 $40,000,000;
10 1997 $50,000,000;
11 1998 $55,000,000; and
12 each year thereafter $55,000,000.
13 (d) Beginning with State fiscal year 1990 and continuing
14 for each State fiscal year thereafter, the Authority shall
15 annually certify to the State Comptroller and State Treasurer
16 (1) the amount necessary and required, during the State
17 fiscal year with respect to which the certification is made,
18 to pay its obligations for debt service on all outstanding
19 bonds or notes for Strategic Capital Improvement Projects
20 issued by the Authority under Section 4.04 of this Act and
21 (2) an estimate of the amount necessary and required to pay
22 its obligations for debt service for any bonds or notes for
23 Strategic Capital Improvement Projects which the Authority
24 anticipates it will issue during that State fiscal year. The
25 certification shall include a specific schedule of debt
26 service payments, including the date and amount of each
27 payment for all outstanding bonds or notes and an estimated
28 schedule of anticipated debt service for all bonds and notes
29 it intends to issue, if any, during that State fiscal year,
30 including the estimated date and estimated amount of each
31 payment. Immediately, upon the issuance of bonds for which
32 an estimated schedule of debt service payments was prepared,
33 the Authority shall file an amended certification to specify
34 the actual schedule of debt service payments, including the
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1 date and amount of each payment, for the remainder of the
2 State fiscal year. On the first day of each month of the
3 State fiscal year in which there are bonds outstanding with
4 respect to which the certification is made, the State
5 Comptroller shall order transferred and the State Treasurer
6 shall transfer from the General Revenue Fund to the Public
7 Transportation Fund the Additional State Assistance in an
8 amount equal to the aggregate of (1) one-twelfth of the
9 amount required to pay debt service on bonds and notes issued
10 before the beginning of the State fiscal year and (2) the
11 amount required to pay debt service on bonds and notes issued
12 during the fiscal year, if any, divided by the number of
13 months remaining in the fiscal year after the date of
14 issuance, or some smaller portion as may be necessary, listed
15 in subsection (c) for the relevant State fiscal year, plus
16 any cumulative deficiencies in transfers for prior months,
17 until an amount equal to the certified debt service for that
18 State fiscal year on outstanding bonds or notes for Strategic
19 Capital Improvement Projects issued by the Authority under
20 Section 4.04 of this Act has been transferred. In no event
21 shall total transfers in any State fiscal year exceed the
22 lesser of the annual amounts specified in subsection (c) or
23 the total certified debt service on outstanding bonds or
24 notes for Strategic Capital Improvement Projects issued by
25 the Authority under Section 4.04 of this Act.
26 (e) Additional State Assistance may not be pledged,
27 either directly or indirectly as general revenues of the
28 Authority, as security for any bonds issued by the Authority.
29 The Authority may not assign its right to receive Additional
30 State Assistance or direct payment of Additional State
31 Assistance to a trustee or any other entity for the payment
32 of debt service on its bonds.
33 (f) The certification required under subsection (d) with
34 respect to outstanding bonds and notes of the Authority shall
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1 be filed as early as practicable before the beginning of the
2 State fiscal year to which it relates. The certification
3 shall be revised as may be necessary to accurately state the
4 debt service requirements of the Authority.
5 (g) Within 6 months of the end of the 3 month period
6 ending December 31, 1983, and each fiscal year thereafter,
7 the Authority shall determine whether the aggregate of all
8 system generated revenues for public transportation in the
9 metropolitan region which is provided by, or under grant or
10 purchase of service contracts with, the Service Boards equals
11 50% of the aggregate of all costs of providing such public
12 transportation. "System generated revenues" include all the
13 proceeds of fares and charges for services provided,
14 contributions received in connection with public
15 transportation from units of local government other than the
16 Authority and from the State pursuant to subsection (9) of
17 Section 49.19 of the Civil Administrative Code of Illinois,
18 and all other revenues properly included consistent with
19 generally accepted accounting principles but may not include
20 the proceeds from any borrowing. "Costs" include all items
21 properly included as operating costs consistent with
22 generally accepted accounting principles, including
23 administrative costs, but do not include: depreciation;
24 payment of principal and interest on bonds, notes or other
25 evidences of obligations for borrowed money of the Authority;
26 payments with respect to public transportation facilities
27 made pursuant to subsection (b) of Section 2.20 2-20; any
28 payments with respect to rate protection contracts, credit
29 enhancements or liquidity agreements made under Section 4.14;
30 any other cost as to which it is reasonably expected that a
31 cash expenditure will not be made; costs up to $5,000,000
32 annually for passenger security including grants, contracts,
33 personnel, equipment and administrative expenses, except in
34 the case of the Chicago Transit Authority, in which case the
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1 term does not include costs spent annually by that entity for
2 protection against crime as required by Section 27a of the
3 Metropolitan Transit Authority Act; or costs as exempted by
4 the Board for projects pursuant to Section 2.09 of this Act.
5 If said system generated revenues are less than 50% of said
6 costs, the Board shall remit an amount equal to the amount of
7 the deficit to the State. The Treasurer shall deposit any
8 such payment in the General Revenue Fund.
9 (h) If the Authority makes any payment to the State
10 under paragraph (g), the Authority shall reduce the amount
11 provided to a Service Board from funds transferred under
12 paragraph (a) in proportion to the amount by which that
13 Service Board failed to meet its required system generated
14 revenues recovery ratio. A Service Board which is affected by
15 a reduction in funds under this paragraph shall submit to the
16 Authority concurrently with its next due quarterly report a
17 revised budget incorporating the reduction in funds. The
18 revised budget must meet the criteria specified in clauses
19 (i) through (vi) of Section 4.11(b)(2). The Board shall
20 review and act on the revised budget as provided in Section
21 4.11(b)(3).
22 (Source: P.A. 86-16; 86-463; 86-928; 86-1028; 86-1481;
23 87-764; revised 10-31-98.)
24 (70 ILCS 3615/4.12) (from Ch. 111 2/3, par. 704.12)
25 Sec. 4.12. RTA Strategic Capital Improvement Program.
26 The program created by this amendatory Act of 1989 in
27 Sections 4.12 and 4.13 shall be known as the RTA Strategic
28 Capital Improvement Program (the "Strategic Capital
29 Improvement Program"). The Strategic Capital Improvement
30 Program will enhance the ability of the Authority to acquire,
31 repair or replace public transportation facilities in the
32 metropolitan region and shall be financed through the
33 issuance of bonds or notes authorized by this amendatory Act
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1 of 1989 for Strategic Capital Improvement Projects under
2 Section 4.04 of this Act. The Program is intended as a
3 supplement to the ongoing capital development activities of
4 the Authority and the Service Boards financed with grants,
5 loans and other moneys made available by the federal
6 government or the State of Illinois. The Authority and the
7 Service Boards shall continue to seek, receive and expend all
8 available grants, loans and other moneys.
9 Any contracts for architectural or engineering services
10 for projects approved pursuant to Section 4.13 shall comply
11 with the requirements set forth in the Local Government
12 Professional Services Selection Act "An Act concerning
13 municipalities, counties and other political subdivisions",
14 as now or hereafter amended.
15 (Source: P.A. 86-16.)
16 Section 50. The Illinois Highway Code is amended by
17 changing Section 4-201.4 as follows:
18 (605 ILCS 5/4-201.4) (from Ch. 121, par. 4-201.4)
19 Sec. 4-201.4. Contracts. To enter into contracts covering
20 all matters and things incident to the location, relocation,
21 construction, repair and maintenance of State highways;
22 including, subject to approval by the Illinois Commerce
23 Commission, agreements with a railroad or railway company or
24 other public utility concerning a relocation of its line,
25 tracks, wires, poles, pipes or other facilities, where the
26 same are not then located in a public street or highway, and
27 such relocation is necessary as an incident to the
28 construction of a new State highway or to the relocation,
29 reconstruction, extension, widening, straightening,
30 alteration, repair, maintenance or improvement of an existing
31 State highway (including extensions of a new or existing
32 State highway through or into a municipality upon a new or
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1 existing street). Nothing contained in this Section shall be
2 construed as requiring the Department to furnish site or
3 right-of-way for railroad or railway lines or tracks or other
4 public utility facilities required to be removed from a
5 public street or highway.
6 (Source: Laws 1959, p. 196.)
7 Section 55. The Illinois Vehicle Code is amended by
8 changing Sections 2-119, 3-806, and 3-814 as follows:
9 (625 ILCS 5/2-119) (from Ch. 95 1/2, par. 2-119)
10 Sec. 2-119. Disposition of fees and taxes.
11 (a) All moneys received from Salvage Certificates shall
12 be deposited in the Common School Fund in the State Treasury.
13 (b) Beginning January 1, 1990 and concluding December
14 31, 1994, of the money collected for each certificate of
15 title, duplicate certificate of title and corrected
16 certificate of title, $0.50 shall be deposited into the Used
17 Tire Management Fund. Beginning January 1, 1990 and
18 concluding December 31, 1994, of the money collected for each
19 certificate of title, duplicate certificate of title and
20 corrected certificate of title, $1.50 shall be deposited in
21 the Park and Conservation Fund. Beginning January 1, 1995,
22 of the money collected for each certificate of title,
23 duplicate certificate of title and corrected certificate of
24 title, $2 shall be deposited in the Park and Conservation
25 Fund. The moneys deposited in the Park and Conservation Fund
26 pursuant to this Section shall be used for the acquisition
27 and development of bike paths as provided for in Section
28 63a36 of the Civil Administrative Code of Illinois. Except as
29 otherwise provided in this Code, all remaining moneys
30 collected for certificates of title, and all moneys collected
31 for filing of security interests, shall be placed in the
32 General Revenue Fund in the State Treasury.
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1 (c) All moneys collected for that portion of a driver's
2 license fee designated for driver education under Section
3 6-118 shall be placed in the Driver Education Fund in the
4 State Treasury.
5 (d) Beginning January 1, 1999, of the moneys monies
6 collected as a registration fee for each motorcycle, motor
7 driven cycle and motorized pedalcycle, 27% of each annual
8 registration fee for such vehicle and 27% of each semiannual
9 registration fee for such vehicle is deposited in the Cycle
10 Rider Safety Training Fund.
11 (e) Of the monies received by the Secretary of State as
12 registration fees or taxes or as payment of any other fee, as
13 provided in this Act, except fees received by the Secretary
14 under paragraph (7) of subsection (b) of Section 5-101 and
15 Section 5-109 of this Code, 37% shall be deposited into the
16 State Construction Fund.
17 (f) Of the total money collected for a CDL instruction
18 permit or original or renewal issuance of a commercial
19 driver's license (CDL) pursuant to the Uniform Commercial
20 Driver's License Act (UCDLA), $6 of the total fee for an
21 original or renewal CDL, and $6 of the total CDL instruction
22 permit fee when such permit is issued to any person holding a
23 valid Illinois driver's license, shall be paid into the
24 CDLIS/AAMVAnet Trust Fund (Commercial Driver's License
25 Information System/American Association of Motor Vehicle
26 Administrators network Trust Fund) and shall be used for the
27 purposes provided in Section 6z-23 of the State Finance Act.
28 (g) All remaining moneys received by the Secretary of
29 State as registration fees or taxes or as payment of any
30 other fee, as provided in this Act, except fees received by
31 the Secretary under paragraph (7) of subsection (b) of
32 Section 5-101 and Section 5-109 of this Code, shall be
33 deposited in the Road Fund in the State Treasury. Moneys in
34 the Road Fund shall be used for the purposes provided in
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1 Section 8.3 of the State Finance Act.
2 (h) (Blank).
3 (i) (Blank).
4 (j) (Blank).
5 (k) There is created in the State Treasury a special
6 fund to be known as the Secretary of State Special License
7 Plate Fund. Money deposited into the Fund shall, subject to
8 appropriation, be used by the Office of the Secretary of
9 State (i) to help defray plate manufacturing and plate
10 processing costs for the issuance and, when applicable,
11 renewal of any new or existing special registration plates
12 authorized under this Code and (ii) for grants made by the
13 Secretary of State to benefit Illinois Veterans Home
14 libraries.
15 On or before October 1, 1995, the Secretary of State
16 shall direct the State Comptroller and State Treasurer to
17 transfer any unexpended balance in the Special Environmental
18 License Plate Fund, the Special Korean War Veteran License
19 Plate Fund, and the Retired Congressional License Plate Fund
20 to the Secretary of State Special License Plate Fund.
21 (l) The Motor Vehicle Review Board Fund is created as a
22 special fund in the State Treasury. Moneys deposited into
23 the Fund under paragraph (7) of subsection (b) of Section
24 5-101 and Section 5-109 shall, subject to appropriation, be
25 used by the Office of the Secretary of State to administer
26 the Motor Vehicle Review Board, including without limitation
27 payment of compensation and all necessary expenses incurred
28 in administering the Motor Vehicle Review Board under the
29 Motor Vehicle Franchise Act.
30 (m) Effective July 1, 1996, there is created in the
31 State Treasury a special fund to be known as the Family
32 Responsibility Fund. Moneys deposited into the Fund shall,
33 subject to appropriation, be used by the Office of the
34 Secretary of State for the purpose of enforcing the Family
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1 Financial Responsibility Law.
2 (n) The Illinois Fire Fighters' Memorial Fund is created
3 as a special fund in the State Treasury. Moneys deposited
4 into the Fund shall, subject to appropriation, be used by the
5 Office of the State Fire Marshal for construction of the
6 Illinois Fire Fighters' Memorial to be located at the State
7 Capitol grounds in Springfield, Illinois. Upon the
8 completion of the Memorial, the Office of the State Fire
9 Marshal shall certify to the State Treasurer that
10 construction of the Memorial has been completed.
11 (o) Of the money collected for each certificate of title
12 for all-terrain vehicles and off-highway motorcycles, $17
13 shall be deposited into the Off-Highway Vehicle Trails Fund.
14 (Source: P.A. 89-92, eff. 7-1-96; 89-145, eff. 7-14-95;
15 89-282, eff. 8-10-95; 89-612, eff. 8-9-96; 89-626, eff.
16 8-9-96; 89-639, eff. 1-1-97; 90-14, eff. 7-1-97; 90-287, eff.
17 1-1-98; 90-622, eff. 1-1-99.)
18 (625 ILCS 5/3-806) (from Ch. 95 1/2, par. 3-806)
19 Sec. 3-806. Registration fees; motor vehicles of the
20 first division and of certain second division weight. Every
21 owner of any other motor vehicle of the first division,
22 except as provided in Sections 3-804, 3-805, 3-806.3, and
23 3-808, and every second division vehicle weighing 8,000
24 pounds or less, shall pay the Secretary of State an annual
25 registration fee at the following rates:
26 SCHEDULE OF REGISTRATION FEES
27 REQUIRED BY LAW
28 Beginning with the 1985 registration year
29 Reduced Fee
30 Annual On and After
31 Fee June 15
32 35 Horse Power and less $36 $18
33 Over 35 Horse Power 48 24
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1 Reduced Fee
2 September 16
3 to March 31
4 Motorcycles, Motor Driven
5 Cycles and Pedalcycles 30 15
6 SCHEDULE OF REGISTRATION FEES
7 REQUIRED BY LAW
8 Beginning with the 1986 registration year
9 Reduced Fee
10 Annual On and After
11 Fee June 15
12 Motor vehicles of the first
13 division other than
14 Motorcycles, Motor Driven
15 Cycles and Pedalcycles $48 $24
16 Reduced Fee
17 September 16
18 to March 31
19 Motorcycles, Motor Driven
20 Cycles and Pedalcycles 30 15
21 (Source: P.A. 89-245, eff. 1-1-96.)
22 (625 ILCS 5/3-814) (from Ch. 95 1/2, par. 3-814)
23 Sec. 3-814. Semitrailer tax and registration fees.
24 Effective with the 1984 registration year to the end of the
25 1998 registration year, an owner of a semitrailer shall pay
26 to the Secretary of State, for the use of the public highways
27 of this State, a flat weight tax of $60, which includes the
28 registration fee, for a 5 year semitrailer plate.
29 Effective with the 1999 registration year an owner of a
30 semitrailer shall pay to the Secretary of State, for the use
31 of the public highways of this State, a one time flat tax of
32 $15, which includes the registration fee, for a permanent
33 non-transferrable semitrailer plate.
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1 (Source: P.A. 89-710, eff. 2-14-97.)