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91_SB1028ccr001
LRB9106061EGfgccr5
1 91ST GENERAL ASSEMBLY
2 CONFERENCE COMMITTEE REPORT
3 ON SENATE BILL 1028
4 -------------------------------------------------------------
5 -------------------------------------------------------------
6 To the President of the Senate and the Speaker of the
7 House of Representatives:
8 We, the conference committee appointed to consider the
9 differences between the houses in relation to House Amendment
10 No. 1 to Senate Bill 1028, recommend the following:
11 (1) that the House recede from House Amendment No. 1; and
12 (2) that Senate Bill 1028 be amended as follows:
13 by replacing the title with the following:
14 "AN ACT in relation to transportation financing, amending
15 named Acts."; and
16 by replacing everything after the enacting clause with the
17 following:
18 "Section 5. The State Finance Act is amended by adding
19 Sections 5.491 and 6z-48 and changing Section 8.3 as follows:
20 (30 ILCS 105/5.491 new)
21 Sec. 5.491. The Motor Vehicle License Plate Fund.
22 (30 ILCS 105/6z-48 new)
23 Sec. 6z-48. Motor Vehicle License Plate Fund.
24 (a) The Motor Vehicle License Plate Fund is hereby
25 created as a special fund in the State Treasury. The Fund
26 shall consist of the deposits provided for in Section 2-119
27 of the Illinois Vehicle Code and any moneys appropriated to
28 the Fund.
29 (b) The Motor Vehicle License Plate Fund shall be used,
30 subject to appropriation, for the costs incident to providing
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1 new or replacement license plates for motor vehicles.
2 (c) Any balance remaining in the Motor Vehicle License
3 Plate Fund at the close of business on December 31, 2004
4 shall be transferred into the Road Fund, and the Motor
5 Vehicle License Plate Fund is abolished when that transfer
6 has been made.
7 (30 ILCS 105/8.3) (from Ch. 127, par. 144.3)
8 Sec. 8.3. Money in the Road Fund shall, if and when the
9 State of Illinois incurs any bonded indebtedness for the
10 construction of permanent highways, be set aside and used for
11 the purpose of paying and discharging annually the principal
12 and interest on that bonded indebtedness then due and
13 payable, and for no other purpose. The surplus, if any, in
14 the Road Fund after the payment of principal and interest on
15 that bonded indebtedness then annually due shall be used as
16 follows:
17 first -- to pay the cost of administration of
18 Chapters 2 through 10 of the Illinois Vehicle Code,
19 except the cost of administration of Articles I and II of
20 Chapter 3 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
32 Division of Highways in the Department of Transportation;
33 or for the acquisition of land and the erection of
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1 buildings for highway purposes, including the acquisition
2 of highway right-of-way or for investigations to
3 determine the reasonably anticipated future highway
4 needs; or for making of surveys, plans, specifications
5 and estimates for and in the construction and maintenance
6 of flight strips and of highways necessary to provide
7 access to military and naval reservations, to defense
8 industries and defense-industry sites, and to the sources
9 of raw materials and for replacing existing highways and
10 highway connections shut off from general public use at
11 military and naval reservations and defense-industry
12 sites, or for the purchase of right-of-way, except that
13 the State shall be reimbursed in full for any expense
14 incurred in building the flight strips; or for the
15 operating and maintaining of highway garages; or for
16 patrolling and policing the public highways and
17 conserving the peace; or for any of those purposes or any
18 other purpose that may be provided by law.
19 Appropriations for any of those purposes are payable from
20 the Road Fund. Appropriations may also be made from the Road
21 Fund for the administrative expenses of any State agency that
22 are related to motor vehicles or arise from the use of motor
23 vehicles.
24 Beginning with fiscal year 1980 and thereafter, no Road
25 Fund monies shall be appropriated to the following
26 Departments or agencies of State government for
27 administration, grants, or operations; but this limitation is
28 not a restriction upon appropriating for those purposes any
29 Road Fund monies that are eligible for federal reimbursement;
30 1. Department of Public Health;
31 2. Department of Transportation, only with respect
32 to subsidies for one-half fare Student Transportation and
33 Reduced Fare for Elderly;
34 3. Department of Central Management Services,
35 except for expenditures incurred for group insurance
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1 premiums of appropriate personnel;
2 4. Judicial Systems and Agencies.
3 Beginning with fiscal year 1981 and thereafter, no Road
4 Fund monies shall be appropriated to the following
5 Departments or agencies of State government for
6 administration, grants, or operations; but this limitation is
7 not a restriction upon appropriating for those purposes any
8 Road Fund monies that are eligible for federal reimbursement:
9 1. Department of State Police, except for
10 expenditures with respect to the Division of State
11 Troopers;
12 2. Department of Transportation, only with respect
13 to Intercity Rail Subsidies and Rail Freight Services.
14 Beginning with fiscal year 1982 and thereafter, no Road
15 Fund monies shall be appropriated to the following
16 Departments or agencies of State government for
17 administration, grants, or operations; but this limitation is
18 not a restriction upon appropriating for those purposes any
19 Road Fund monies that are eligible for federal reimbursement:
20 Department of Central Management Services, except for awards
21 made by the Industrial Commission under the terms of the
22 Workers' Compensation Act or Workers' Occupational Diseases
23 Act for injury or death of an employee of the Division of
24 Highways in the Department of Transportation.
25 Beginning with fiscal year 1984 and thereafter, no Road
26 Fund monies shall be appropriated to the following
27 Departments or agencies of State government for
28 administration, grants, or operations; but this limitation is
29 not a restriction upon appropriating for those purposes any
30 Road Fund monies that are eligible for federal reimbursement:
31 1. Department of State Police, except not more than
32 40% of the funds appropriated for the Division of State
33 Troopers;
34 2. State Officers.
35 Beginning with fiscal year 1984 and thereafter, no Road
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1 Fund monies shall be appropriated to any Department or agency
2 of State government for administration, grants, or operations
3 except as provided hereafter; but this limitation is not a
4 restriction upon appropriating for those purposes any Road
5 Fund monies that are eligible for federal reimbursement. It
6 shall not be lawful to circumvent the above appropriation
7 limitations by governmental reorganization or other methods.
8 Appropriations shall be made from the Road Fund only in
9 accordance with the provisions of this Section.
10 Money in the Road Fund shall, if and when the State of
11 Illinois incurs any bonded indebtedness for the construction
12 of permanent highways, be set aside and used for the purpose
13 of paying and discharging during each fiscal year the
14 principal and interest on that bonded indebtedness as it
15 becomes due and payable as provided in the Transportation
16 Bond Act, and for no other purpose. The surplus, if any, in
17 the Road Fund after the payment of principal and interest on
18 that bonded indebtedness then annually due shall be used as
19 follows:
20 first -- to pay the cost of administration of
21 Chapters 2 through 10 of the Illinois Vehicle Code; and
22 secondly -- no Road Fund monies derived from fees,
23 excises, or license taxes relating to registration,
24 operation and use of vehicles on public highways or to
25 fuels used for the propulsion of those vehicles, shall be
26 appropriated or expended other than for costs of
27 administering the laws imposing those fees, excises, and
28 license taxes, statutory refunds and adjustments allowed
29 thereunder, administrative costs of the Department of
30 Transportation, payment of debts and liabilities incurred
31 in construction and reconstruction of public highways and
32 bridges, acquisition of rights-of-way for and the cost of
33 construction, reconstruction, maintenance, repair, and
34 operation of public highways and bridges under the
35 direction and supervision of the State, political
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1 subdivision, or municipality collecting those monies, and
2 the costs for patrolling and policing the public highways
3 (by State, political subdivision, or municipality
4 collecting that money) for enforcement of traffic laws.
5 The separation of grades of such highways with railroads
6 and costs associated with protection of at-grade highway
7 and railroad crossing shall also be permissible.
8 Appropriations for any of such purposes are payable from
9 the Road Fund or the Grade Crossing Protection Fund as
10 provided in Section 8 of the Motor Fuel Tax Law.
11 Beginning with fiscal year 1991 and thereafter, no Road
12 Fund monies shall be appropriated to the Department of State
13 Police for the purposes of this Section in excess of its
14 total fiscal year 1990 Road Fund appropriations for those
15 purposes unless otherwise provided in Section 5g of this Act.
16 It shall not be lawful to circumvent this limitation on
17 appropriations by governmental reorganization or other
18 methods unless otherwise provided in Section 5g of this Act.
19 In fiscal year 1994, no Road Fund monies shall be
20 appropriated to the Secretary of State for the purposes of
21 this Section in excess of the total fiscal year 1991 Road
22 Fund appropriations to the Secretary of State for those
23 purposes, plus $9,800,000. It shall not be lawful to
24 circumvent this limitation on appropriations by governmental
25 reorganization or other method.
26 Beginning with fiscal year 1995 and thereafter, no Road
27 Fund monies shall be appropriated to the Secretary of State
28 for the purposes of this Section in excess of the total
29 fiscal year 1994 Road Fund appropriations to the Secretary of
30 State for those purposes. It shall not be lawful to
31 circumvent this limitation on appropriations by governmental
32 reorganization or other methods.
33 Beginning with fiscal year 2000, total Road Fund
34 appropriations to the Secretary of State for the purposes of
35 this Section shall not exceed the amounts specified for the
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1 following fiscal years:
2 Fiscal Year 2000 $80,500,000;
3 Fiscal Year 2001 $80,500,000;
4 Fiscal Year 2002 $80,500,000;
5 Fiscal Year 2003 $80,500,000;
6 Fiscal Year 2004 and
7 each year thereafter $30,500,000.
8 It shall not be lawful to circumvent this limitation on
9 appropriations by governmental reorganization or other
10 methods.
11 No new program may be initiated in fiscal year 1991 and
12 thereafter that is not consistent with the limitations
13 imposed by this Section for fiscal year 1984 and thereafter,
14 insofar as appropriation of Road Fund monies is concerned.
15 Nothing in this Section prohibits transfers from the Road
16 Fund to the State Construction Account Fund under Section 5e
17 of this Act.
18 (Source: P.A. 87-774; 87-1228; 88-78.)
19 Section 10. The Use Tax Act is amended by changing
20 Section 9 as follows:
21 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
22 Sec. 9. Except as to motor vehicles, watercraft,
23 aircraft, and trailers that are required to be registered
24 with an agency of this State, each retailer required or
25 authorized to collect the tax imposed by this Act shall pay
26 to the Department the amount of such tax (except as otherwise
27 provided) at the time when he is required to file his return
28 for the period during which such tax was collected, less a
29 discount of 2.1% prior to January 1, 1990, and 1.75% on and
30 after January 1, 1990, or $5 per calendar year, whichever is
31 greater, which is allowed to reimburse the retailer for
32 expenses incurred in collecting the tax, keeping records,
33 preparing and filing returns, remitting the tax and supplying
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1 data to the Department on request. In the case of retailers
2 who report and pay the tax on a transaction by transaction
3 basis, as provided in this Section, such discount shall be
4 taken with each such tax remittance instead of when such
5 retailer files his periodic return. A retailer need not
6 remit that part of any tax collected by him to the extent
7 that he is required to remit and does remit the tax imposed
8 by the Retailers' Occupation Tax Act, with respect to the
9 sale of the same property.
10 Where such tangible personal property is sold under a
11 conditional sales contract, or under any other form of sale
12 wherein the payment of the principal sum, or a part thereof,
13 is extended beyond the close of the period for which the
14 return is filed, the retailer, in collecting the tax (except
15 as to motor vehicles, watercraft, aircraft, and trailers that
16 are required to be registered with an agency of this State),
17 may collect for each tax return period, only the tax
18 applicable to that part of the selling price actually
19 received during such tax return period.
20 Except as provided in this Section, on or before the
21 twentieth day of each calendar month, such retailer shall
22 file a return for the preceding calendar month. Such return
23 shall be filed on forms prescribed by the Department and
24 shall furnish such information as the Department may
25 reasonably require.
26 The Department may require returns to be filed on a
27 quarterly basis. If so required, a return for each calendar
28 quarter shall be filed on or before the twentieth day of the
29 calendar month following the end of such calendar quarter.
30 The taxpayer shall also file a return with the Department for
31 each of the first two months of each calendar quarter, on or
32 before the twentieth day of the following calendar month,
33 stating:
34 1. The name of the seller;
35 2. The address of the principal place of business
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1 from which he engages in the business of selling tangible
2 personal property at retail in this State;
3 3. The total amount of taxable receipts received by
4 him during the preceding calendar month from sales of
5 tangible personal property by him during such preceding
6 calendar month, including receipts from charge and time
7 sales, but less all deductions allowed by law;
8 4. The amount of credit provided in Section 2d of
9 this Act;
10 5. The amount of tax due;
11 5-5. The signature of the taxpayer; and
12 6. Such other reasonable information as the
13 Department may require.
14 If a taxpayer fails to sign a return within 30 days after
15 the proper notice and demand for signature by the Department,
16 the return shall be considered valid and any amount shown to
17 be due on the return shall be deemed assessed.
18 Beginning October 1, 1993, a taxpayer who has an average
19 monthly tax liability of $150,000 or more shall make all
20 payments required by rules of the Department by electronic
21 funds transfer. Beginning October 1, 1994, a taxpayer who has
22 an average monthly tax liability of $100,000 or more shall
23 make all payments required by rules of the Department by
24 electronic funds transfer. Beginning October 1, 1995, a
25 taxpayer who has an average monthly tax liability of $50,000
26 or more shall make all payments required by rules of the
27 Department by electronic funds transfer. The term "average
28 monthly tax liability" means the sum of the taxpayer's
29 liabilities under this Act, and under all other State and
30 local occupation and use tax laws administered by the
31 Department, for the immediately preceding calendar year
32 divided by 12.
33 Before August 1 of each year beginning in 1993, the
34 Department shall notify all taxpayers required to make
35 payments by electronic funds transfer. All taxpayers required
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1 to make payments by electronic funds transfer shall make
2 those payments for a minimum of one year beginning on October
3 1.
4 Any taxpayer not required to make payments by electronic
5 funds transfer may make payments by electronic funds transfer
6 with the permission of the Department.
7 All taxpayers required to make payment by electronic
8 funds transfer and any taxpayers authorized to voluntarily
9 make payments by electronic funds transfer shall make those
10 payments in the manner authorized by the Department.
11 The Department shall adopt such rules as are necessary to
12 effectuate a program of electronic funds transfer and the
13 requirements of this Section.
14 If the taxpayer's average monthly tax liability to the
15 Department under this Act, the Retailers' Occupation Tax Act,
16 the Service Occupation Tax Act, the Service Use Tax Act was
17 $10,000 or more during the preceding 4 complete calendar
18 quarters, he shall file a return with the Department each
19 month by the 20th day of the month next following the month
20 during which such tax liability is incurred and shall make
21 payments to the Department on or before the 7th, 15th, 22nd
22 and last day of the month during which such liability is
23 incurred. If the month during which such tax liability is
24 incurred began prior to January 1, 1985, each payment shall
25 be in an amount equal to 1/4 of the taxpayer's actual
26 liability for the month or an amount set by the Department
27 not to exceed 1/4 of the average monthly liability of the
28 taxpayer to the Department for the preceding 4 complete
29 calendar quarters (excluding the month of highest liability
30 and the month of lowest liability in such 4 quarter period).
31 If the month during which such tax liability is incurred
32 begins on or after January 1, 1985, and prior to January 1,
33 1987, each payment shall be in an amount equal to 22.5% of
34 the taxpayer's actual liability for the month or 27.5% of the
35 taxpayer's liability for the same calendar month of the
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1 preceding year. If the month during which such tax liability
2 is incurred begins on or after January 1, 1987, and prior to
3 January 1, 1988, each payment shall be in an amount equal to
4 22.5% of the taxpayer's actual liability for the month or
5 26.25% of the taxpayer's liability for the same calendar
6 month of the preceding year. If the month during which such
7 tax liability is incurred begins on or after January 1, 1988,
8 and prior to January 1, 1989, or begins on or after January
9 1, 1996, each payment shall be in an amount equal to 22.5% of
10 the taxpayer's actual liability for the month or 25% of the
11 taxpayer's liability for the same calendar month of the
12 preceding year. If the month during which such tax liability
13 is incurred begins on or after January 1, 1989, and prior to
14 January 1, 1996, each payment shall be in an amount equal to
15 22.5% of the taxpayer's actual liability for the month or 25%
16 of the taxpayer's liability for the same calendar month of
17 the preceding year or 100% of the taxpayer's actual liability
18 for the quarter monthly reporting period. 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. Once
21 applicable, the requirement of the making of quarter monthly
22 payments to the Department shall continue until such
23 taxpayer's average monthly liability to the Department during
24 the preceding 4 complete calendar quarters (excluding the
25 month of highest liability and the month of lowest liability)
26 is less than $9,000, or until such taxpayer's average monthly
27 liability to the Department as computed for each calendar
28 quarter of the 4 preceding complete calendar quarter period
29 is less than $10,000. However, if a taxpayer can show the
30 Department that a substantial change in the taxpayer's
31 business has occurred which causes the taxpayer to anticipate
32 that his average monthly tax liability for the reasonably
33 foreseeable future will fall below $10,000, then such
34 taxpayer may petition the Department for change in such
35 taxpayer's reporting status. The Department shall change
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1 such taxpayer's reporting status unless it finds that such
2 change is seasonal in nature and not likely to be long term.
3 If any such quarter monthly payment is not paid at the time
4 or in the amount required by this Section, then the taxpayer
5 shall be liable for penalties and interest on the difference
6 between the minimum amount due and the amount of such quarter
7 monthly payment actually and timely paid, except insofar as
8 the taxpayer has previously made payments for that month to
9 the Department in excess of the minimum payments previously
10 due as provided in this Section. The Department shall make
11 reasonable rules and regulations to govern the quarter
12 monthly payment amount and quarter monthly payment dates for
13 taxpayers who file on other than a calendar monthly basis.
14 If any such payment provided for in this Section exceeds
15 the taxpayer's liabilities under this Act, the Retailers'
16 Occupation Tax Act, the Service Occupation Tax Act and the
17 Service Use Tax Act, as shown by an original monthly return,
18 the Department shall issue to the taxpayer a credit
19 memorandum no later than 30 days after the date of payment,
20 which memorandum may be submitted by the taxpayer to the
21 Department in payment of tax liability subsequently to be
22 remitted by the taxpayer to the Department or be assigned by
23 the taxpayer to a similar taxpayer under this Act, the
24 Retailers' Occupation Tax Act, the Service Occupation Tax Act
25 or the Service Use Tax Act, in accordance with reasonable
26 rules and regulations to be prescribed by the Department,
27 except that if such excess payment is shown on an original
28 monthly return and is made after December 31, 1986, no credit
29 memorandum shall be issued, unless requested by the taxpayer.
30 If no such request is made, the taxpayer may credit such
31 excess payment against tax liability subsequently to be
32 remitted by the taxpayer to the Department under this Act,
33 the Retailers' Occupation Tax Act, the Service Occupation Tax
34 Act or the Service Use Tax Act, in accordance with reasonable
35 rules and regulations prescribed by the Department. If the
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1 Department subsequently determines that all or any part of
2 the credit taken was not actually due to the taxpayer, the
3 taxpayer's 2.1% or 1.75% vendor's discount shall be reduced
4 by 2.1% or 1.75% of the difference between the credit taken
5 and that actually due, and the taxpayer shall be liable for
6 penalties and interest on such difference.
7 If the retailer is otherwise required to file a monthly
8 return and if the retailer's average monthly tax liability to
9 the Department does not exceed $200, the Department may
10 authorize his returns to be filed on a quarter annual basis,
11 with the return for January, February, and March of a given
12 year being due by April 20 of such year; with the return for
13 April, May and June of a given year being due by July 20 of
14 such year; with the return for July, August and September of
15 a given year being due by October 20 of such year, and with
16 the return for October, November and December of a given year
17 being due by January 20 of the following year.
18 If the retailer is otherwise required to file a monthly
19 or quarterly return and if the retailer's average monthly tax
20 liability to the Department does not exceed $50, the
21 Department may authorize his returns to be filed on an annual
22 basis, with the return for a given year being due by January
23 20 of the following year.
24 Such quarter annual and annual returns, as to form and
25 substance, shall be subject to the same requirements as
26 monthly returns.
27 Notwithstanding any other provision in this Act
28 concerning the time within which a retailer may file his
29 return, in the case of any retailer who ceases to engage in a
30 kind of business which makes him responsible for filing
31 returns under this Act, such retailer shall file a final
32 return under this Act with the Department not more than one
33 month after discontinuing such business.
34 In addition, with respect to motor vehicles, watercraft,
35 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
35 place and date of the sale; a sufficient identification of
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1 the property sold; such other information as is required in
2 Section 5-402 of the Illinois Vehicle Code, and such other
3 information as the Department may reasonably require.
4 The transaction reporting return in the case of
5 watercraft and aircraft must show the name and address of the
6 seller; the name and address of the purchaser; the amount of
7 the selling price including the amount allowed by the
8 retailer for traded-in property, if any; the amount allowed
9 by the retailer for the traded-in tangible personal property,
10 if any, to the extent to which Section 2 of this Act allows
11 an exemption for the value of traded-in property; the balance
12 payable after deducting such trade-in allowance from the
13 total selling price; the amount of tax due from the retailer
14 with respect to such transaction; the amount of tax collected
15 from the purchaser by the retailer on such transaction (or
16 satisfactory evidence that such tax is not due in that
17 particular instance, if that is claimed to be the fact); the
18 place and date of the sale, a sufficient identification of
19 the property sold, and such other information as the
20 Department may reasonably require.
21 Such transaction reporting return shall be filed not
22 later than 20 days after the date of delivery of the item
23 that is being sold, but may be filed by the retailer at any
24 time sooner than that if he chooses to do so. The
25 transaction reporting return and tax remittance or proof of
26 exemption from the tax that is imposed by this Act may be
27 transmitted to the Department by way of the State agency with
28 which, or State officer with whom, the tangible personal
29 property must be titled or registered (if titling or
30 registration is required) if the Department and such agency
31 or State officer determine that this procedure will expedite
32 the processing of applications for title or registration.
33 With each such transaction reporting return, the retailer
34 shall remit the proper amount of tax due (or shall submit
35 satisfactory evidence that the sale is not taxable if that is
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1 the case), to the Department or its agents, whereupon the
2 Department shall issue, in the purchaser's name, a tax
3 receipt (or a certificate of exemption if the Department is
4 satisfied that the particular sale is tax exempt) which such
5 purchaser may submit to the agency with which, or State
6 officer with whom, he must title or register the tangible
7 personal property that is involved (if titling or
8 registration is required) in support of such purchaser's
9 application for an Illinois certificate or other evidence of
10 title or registration to such tangible personal property.
11 No retailer's failure or refusal to remit tax under this
12 Act precludes a user, who has paid the proper tax to the
13 retailer, from obtaining his certificate of title or other
14 evidence of title or registration (if titling or registration
15 is required) upon satisfying the Department that such user
16 has paid the proper tax (if tax is due) to the retailer. The
17 Department shall adopt appropriate rules to carry out the
18 mandate of this paragraph.
19 If the user who would otherwise pay tax to the retailer
20 wants the transaction reporting return filed and the payment
21 of tax or proof of exemption made to the Department before
22 the retailer is willing to take these actions and such user
23 has not paid the tax to the retailer, such user may certify
24 to the fact of such delay by the retailer, and may (upon the
25 Department being satisfied of the truth of such
26 certification) transmit the information required by the
27 transaction reporting return and the remittance for tax or
28 proof of exemption directly to the Department and obtain his
29 tax receipt or exemption determination, in which event the
30 transaction reporting return and tax remittance (if a tax
31 payment was required) shall be credited by the Department to
32 the proper retailer's account with the Department, but
33 without the 2.1% or 1.75% discount provided for in this
34 Section being allowed. When the user pays the tax directly
35 to the Department, he shall pay the tax in the same amount
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1 and in the same form in which it would be remitted if the tax
2 had been remitted to the Department by the retailer.
3 Where a retailer collects the tax with respect to the
4 selling price of tangible personal property which he sells
5 and the purchaser thereafter returns such tangible personal
6 property and the retailer refunds the selling price thereof
7 to the purchaser, such retailer shall also refund, to the
8 purchaser, the tax so collected from the purchaser. When
9 filing his return for the period in which he refunds such tax
10 to the purchaser, the retailer may deduct the amount of the
11 tax so refunded by him to the purchaser from any other use
12 tax which such retailer may be required to pay or remit to
13 the Department, as shown by such return, if the amount of the
14 tax to be deducted was previously remitted to the Department
15 by such retailer. If the retailer has not previously
16 remitted the amount of such tax to the Department, he is
17 entitled to no deduction under this Act upon refunding such
18 tax to the purchaser.
19 Any retailer filing a return under this Section shall
20 also include (for the purpose of paying tax thereon) the
21 total tax covered by such return upon the selling price of
22 tangible personal property purchased by him at retail from a
23 retailer, but as to which the tax imposed by this Act was not
24 collected from the retailer filing such return, and such
25 retailer shall remit the amount of such tax to the Department
26 when filing such return.
27 If experience indicates such action to be practicable,
28 the Department may prescribe and furnish a combination or
29 joint return which will enable retailers, who are required to
30 file returns hereunder and also under the Retailers'
31 Occupation Tax Act, to furnish all the return information
32 required by both Acts on the one form.
33 Where the retailer has more than one business registered
34 with the Department under separate registration under this
35 Act, such retailer may not file each return that is due as a
-18- LRB9106061EGfgccr5
1 single return covering all such registered businesses, but
2 shall file separate returns for each such registered
3 business.
4 Beginning January 1, 1990, each month the Department
5 shall pay into the State and Local Sales Tax Reform Fund, a
6 special fund in the State Treasury which is hereby created,
7 the net revenue realized for the preceding month from the 1%
8 tax on sales of food for human consumption which is to be
9 consumed off the premises where it is sold (other than
10 alcoholic beverages, soft drinks and food which has been
11 prepared for immediate consumption) and prescription and
12 nonprescription medicines, drugs, medical appliances and
13 insulin, urine testing materials, syringes and needles used
14 by diabetics.
15 Beginning January 1, 1990, each month the Department
16 shall pay into the County and Mass Transit District Fund 4%
17 of the net revenue realized for the preceding month from the
18 6.25% general rate on the selling price of tangible personal
19 property which is purchased outside Illinois at retail from a
20 retailer and which is titled or registered by an agency of
21 this State's government.
22 Beginning January 1, 1990, each month the Department
23 shall pay into the State and Local Sales Tax Reform Fund, a
24 special fund in the State Treasury, 20% of the net revenue
25 realized for the preceding month from the 6.25% general rate
26 on the selling price of tangible personal property, other
27 than tangible personal property which is purchased outside
28 Illinois at retail from a retailer and which is titled or
29 registered by an agency of this State's government.
30 Beginning January 1, 1990, each month the Department
31 shall pay into the Local Government Tax Fund 16% 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 which is purchased outside Illinois at retail from a
35 retailer and which is titled or registered by an agency of
-19- LRB9106061EGfgccr5
1 this State's government.
2 Of the remainder of the moneys received by the Department
3 pursuant to this Act, (a) 1.75% thereof shall be paid into
4 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
5 and on and after July 1, 1989, 3.8% thereof shall be paid
6 into the Build Illinois Fund; provided, however, that if in
7 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
8 as the case may be, of the moneys received by the Department
9 and required to be paid into the Build Illinois Fund pursuant
10 to Section 3 of the Retailers' Occupation Tax Act, Section 9
11 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
12 Section 9 of the Service Occupation Tax Act, such Acts being
13 hereinafter called the "Tax Acts" and such aggregate of 2.2%
14 or 3.8%, as the case may be, of moneys being hereinafter
15 called the "Tax Act Amount", and (2) the amount transferred
16 to the Build Illinois Fund from the State and Local Sales Tax
17 Reform Fund shall be less than the Annual Specified Amount
18 (as defined in Section 3 of the Retailers' Occupation Tax
19 Act), an amount equal to the difference shall be immediately
20 paid into the Build Illinois Fund from other moneys received
21 by the Department pursuant to the Tax Acts; and further
22 provided, that if on the last business day of any month the
23 sum of (1) the Tax Act Amount required to be deposited into
24 the Build Illinois Bond Account in the Build Illinois Fund
25 during such month and (2) the amount transferred during such
26 month to the Build Illinois Fund from the State and Local
27 Sales Tax Reform Fund shall have been less than 1/12 of the
28 Annual Specified Amount, an amount equal to the difference
29 shall be immediately paid into the Build Illinois Fund from
30 other moneys received by the Department pursuant to the Tax
31 Acts; and, further provided, that in no event shall the
32 payments required under the preceding proviso result in
33 aggregate payments into the Build Illinois Fund pursuant to
34 this clause (b) for any fiscal year in excess of the greater
35 of (i) the Tax Act Amount or (ii) the Annual Specified Amount
-20- LRB9106061EGfgccr5
1 for such fiscal year; and, further provided, that the amounts
2 payable into the Build Illinois Fund under this clause (b)
3 shall be payable only until such time as the aggregate amount
4 on deposit under each trust indenture securing Bonds issued
5 and outstanding pursuant to the Build Illinois Bond Act is
6 sufficient, taking into account any future investment income,
7 to fully provide, in accordance with such indenture, for the
8 defeasance of or the payment of the principal of, premium, if
9 any, and interest on the Bonds secured by such indenture and
10 on any Bonds expected to be issued thereafter and all fees
11 and costs payable with respect thereto, all as certified by
12 the Director of the Bureau of the Budget. If on the last
13 business day of any month in which Bonds are outstanding
14 pursuant to the Build Illinois Bond Act, the aggregate of the
15 moneys deposited in the Build Illinois Bond Account in the
16 Build Illinois Fund in such month shall be less than the
17 amount required to be transferred in such month from the
18 Build Illinois Bond Account to the Build Illinois Bond
19 Retirement and Interest Fund pursuant to Section 13 of the
20 Build Illinois Bond Act, an amount equal to such deficiency
21 shall be immediately paid from other moneys received by the
22 Department pursuant to the Tax Acts to the Build Illinois
23 Fund; provided, however, that any amounts paid to the Build
24 Illinois Fund in any fiscal year pursuant to this sentence
25 shall be deemed to constitute payments pursuant to clause (b)
26 of the preceding sentence and shall reduce the amount
27 otherwise payable for such fiscal year pursuant to clause (b)
28 of the preceding sentence. The moneys received by the
29 Department pursuant to this Act and required to be deposited
30 into the Build Illinois Fund are subject to the pledge, claim
31 and charge set forth in Section 12 of the Build Illinois Bond
32 Act.
33 Subject to payment of amounts into the Build Illinois
34 Fund as provided in the preceding paragraph or in any
35 amendment thereto hereafter enacted, the following specified
-21- LRB9106061EGfgccr5
1 monthly installment of the amount requested in the
2 certificate of the Chairman of the Metropolitan Pier and
3 Exposition Authority provided under Section 8.25f of the
4 State Finance Act, but not in excess of the sums designated
5 as "Total Deposit", shall be deposited in the aggregate from
6 collections under Section 9 of the Use Tax Act, Section 9 of
7 the Service Use Tax Act, Section 9 of the Service Occupation
8 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
9 into the McCormick Place Expansion Project Fund in the
10 specified fiscal years.
11 Fiscal Year Total Deposit
12 1993 $0
13 1994 53,000,000
14 1995 58,000,000
15 1996 61,000,000
16 1997 64,000,000
17 1998 68,000,000
18 1999 71,000,000
19 2000 75,000,000
20 2001 80,000,000
21 2002 84,000,000
22 2003 89,000,000
23 2004 93,000,000
24 2005 97,000,000
25 2006 102,000,000
26 2007 and 106,000,000
27 each fiscal year
28 thereafter that bonds
29 are outstanding under
30 Section 13.2 of the
31 Metropolitan Pier and
32 Exposition Authority
33 Act, but not after fiscal year 2029.
34 Beginning July 20, 1993 and in each month of each fiscal
35 year thereafter, one-eighth of the amount requested in the
-22- LRB9106061EGfgccr5
1 certificate of the Chairman of the Metropolitan Pier and
2 Exposition Authority for that fiscal year, less the amount
3 deposited into the McCormick Place Expansion Project Fund by
4 the State Treasurer in the respective month under subsection
5 (g) of Section 13 of the Metropolitan Pier and Exposition
6 Authority Act, plus cumulative deficiencies in the deposits
7 required under this Section for previous months and years,
8 shall be deposited into the McCormick Place Expansion Project
9 Fund, until the full amount requested for the fiscal year,
10 but not in excess of the amount specified above as "Total
11 Deposit", has been deposited.
12 Subject to payment of amounts into the Build Illinois
13 Fund and the McCormick Place Expansion Project Fund pursuant
14 to the preceding paragraphs or in any amendment thereto
15 hereafter enacted, each month the Department shall pay into
16 the Local Government Distributive Fund .4% of the net revenue
17 realized for the preceding month from the 5% general rate, or
18 .4% of 80% of the net revenue realized for the preceding
19 month from the 6.25% general rate, as the case may be, on the
20 selling price of tangible personal property which amount
21 shall, subject to appropriation, be distributed as provided
22 in Section 2 of the State Revenue Sharing Act. No payments or
23 distributions pursuant to this paragraph shall be made if the
24 tax imposed by this Act on photoprocessing products is
25 declared unconstitutional, or if the proceeds from such tax
26 are unavailable for distribution because of litigation.
27 Subject to payment of amounts into the Build Illinois
28 Fund, the McCormick Place Expansion Project Fund, and the
29 Local Government Distributive Fund pursuant to the preceding
30 paragraphs or in any amendments thereto hereafter enacted,
31 beginning July 1, 1993, the Department shall each month pay
32 into the Illinois Tax Increment Fund 0.27% of 80% of the net
33 revenue realized for the preceding month from the 6.25%
34 general rate on the selling price of tangible personal
35 property.
-23- LRB9106061EGfgccr5
1 Of the remainder of the moneys received by the Department
2 pursuant to this Act, 75% thereof shall be paid into the
3 State Treasury and 25% shall be reserved in a special account
4 and used only for the transfer to the Common School Fund as
5 part of the monthly transfer from the General Revenue Fund in
6 accordance with Section 8a of the State Finance Act.
7 As soon as possible after the first day of each month,
8 upon certification of the Department of Revenue, the
9 Comptroller shall order transferred and the Treasurer shall
10 transfer from the General Revenue Fund to the Motor Fuel Tax
11 Fund an amount equal to 1.7% of 80% of the net revenue
12 realized under this Act for the second preceding month;
13 except that this transfer shall not be made for the months
14 February through June of 1992. Beginning April 1, 2000, this
15 transfer is no longer required and shall not be made.
16 Net revenue realized for a month shall be the revenue
17 collected by the State pursuant to this Act, less the amount
18 paid out during that month as refunds to taxpayers for
19 overpayment of liability.
20 For greater simplicity of administration, manufacturers,
21 importers and wholesalers whose products are sold at retail
22 in Illinois by numerous retailers, and who wish to do so, may
23 assume the responsibility for accounting and paying to the
24 Department all tax accruing under this Act with respect to
25 such sales, if the retailers who are affected do not make
26 written objection to the Department to this arrangement.
27 (Source: P.A. 89-379, eff. 1-1-96; 89-626, eff. 8-9-96;
28 90-491, eff. 1-1-99; 90-612, eff. 7-8-98.)
29 Section 15. The Service Use Tax Act is amended by
30 changing Section 9 as follows:
31 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
32 Sec. 9. Each serviceman required or authorized to
33 collect the tax herein imposed shall pay to the Department
-24- LRB9106061EGfgccr5
1 the amount of such tax (except as otherwise provided) at the
2 time when he is required to file his return for the period
3 during which such tax was collected, less a discount of 2.1%
4 prior to January 1, 1990 and 1.75% on and after January 1,
5 1990, or $5 per calendar year, whichever is greater, which is
6 allowed to reimburse the serviceman for expenses incurred in
7 collecting the tax, keeping records, preparing and filing
8 returns, remitting the tax and supplying data to the
9 Department on request. A serviceman need not remit that part
10 of any tax collected by him to the extent that he is required
11 to pay and does pay the tax imposed by the Service Occupation
12 Tax Act with respect to his sale of service involving the
13 incidental transfer by him of the same property.
14 Except as provided hereinafter in this Section, on or
15 before the twentieth day of each calendar month, such
16 serviceman shall file a return for the preceding calendar
17 month in accordance with reasonable Rules and Regulations to
18 be promulgated by the Department. Such return shall be filed
19 on a form prescribed by the Department and shall contain such
20 information as the Department may reasonably require.
21 The Department may require returns to be filed on a
22 quarterly basis. If so required, a return for each calendar
23 quarter shall be filed on or before the twentieth day of the
24 calendar month following the end of such calendar quarter.
25 The taxpayer shall also file a return with the Department for
26 each of the first two months of each calendar quarter, on or
27 before the twentieth day of the following calendar month,
28 stating:
29 1. The name of the seller;
30 2. The address of the principal place of business
31 from which he engages in business as a serviceman in this
32 State;
33 3. The total amount of taxable receipts received by
34 him during the preceding calendar month, including
35 receipts from charge and time sales, but less all
-25- LRB9106061EGfgccr5
1 deductions allowed by law;
2 4. The amount of credit provided in Section 2d of
3 this Act;
4 5. The amount of tax due;
5 5-5. The signature of the taxpayer; and
6 6. Such other reasonable information as the
7 Department may require.
8 If a taxpayer fails to sign a return within 30 days after
9 the proper notice and demand for signature by the Department,
10 the return shall be considered valid and any amount shown to
11 be due on the return shall be deemed assessed.
12 Beginning October 1, 1993, a taxpayer who has an average
13 monthly tax liability of $150,000 or more shall make all
14 payments required by rules of the Department by electronic
15 funds transfer. Beginning October 1, 1994, a taxpayer who
16 has an average monthly tax liability of $100,000 or more
17 shall make all payments required by rules of the Department
18 by electronic funds transfer. Beginning October 1, 1995, a
19 taxpayer who has an average monthly tax liability of $50,000
20 or more shall make all payments required by rules of the
21 Department by electronic funds transfer. The term "average
22 monthly tax liability" means the sum of the taxpayer's
23 liabilities under this Act, and under all other State and
24 local occupation and use tax laws administered by the
25 Department, for the immediately preceding calendar year
26 divided by 12.
27 Before August 1 of each year beginning in 1993, the
28 Department shall notify all taxpayers required to make
29 payments by electronic funds transfer. All taxpayers required
30 to make payments by electronic funds transfer shall make
31 those payments for a minimum of one year beginning on October
32 1.
33 Any taxpayer not required to make payments by electronic
34 funds transfer may make payments by electronic funds transfer
35 with the permission of the Department.
-26- LRB9106061EGfgccr5
1 All taxpayers required to make payment by electronic
2 funds transfer and any taxpayers authorized to voluntarily
3 make payments by electronic funds transfer shall make those
4 payments in the manner authorized by the Department.
5 The Department shall adopt such rules as are necessary to
6 effectuate a program of electronic funds transfer and the
7 requirements of this Section.
8 If the serviceman is otherwise required to file a monthly
9 return and if the serviceman's average monthly tax liability
10 to the Department does not exceed $200, the Department may
11 authorize his returns to be filed on a quarter annual basis,
12 with the return for January, February and March of a given
13 year being due by April 20 of such year; with the return for
14 April, May and June of a given year being due by July 20 of
15 such year; with the return for July, August and September of
16 a given year being due by October 20 of such year, and with
17 the return for October, November and December of a given year
18 being due by January 20 of the following year.
19 If the serviceman is otherwise required to file a monthly
20 or quarterly return and if the serviceman's average monthly
21 tax liability to the Department does not exceed $50, the
22 Department may authorize his returns to be filed on an annual
23 basis, with the return for a given year being due by January
24 20 of the following year.
25 Such quarter annual and annual returns, as to form and
26 substance, shall be subject to the same requirements as
27 monthly returns.
28 Notwithstanding any other provision in this Act
29 concerning the time within which a serviceman may file his
30 return, in the case of any serviceman who ceases to engage in
31 a kind of business which makes him responsible for filing
32 returns under this Act, such serviceman shall file a final
33 return under this Act with the Department not more than 1
34 month after discontinuing such business.
35 Where a serviceman collects the tax with respect to the
-27- LRB9106061EGfgccr5
1 selling price of property which he sells and the purchaser
2 thereafter returns such property and the serviceman refunds
3 the selling price thereof to the purchaser, such serviceman
4 shall also refund, to the purchaser, the tax so collected
5 from the purchaser. When filing his return for the period in
6 which he refunds such tax to the purchaser, the serviceman
7 may deduct the amount of the tax so refunded by him to the
8 purchaser from any other Service Use Tax, Service Occupation
9 Tax, retailers' occupation tax or use tax which such
10 serviceman may be required to pay or remit to the Department,
11 as shown by such return, provided that the amount of the tax
12 to be deducted shall previously have been remitted to the
13 Department by such serviceman. If the serviceman shall not
14 previously have remitted the amount of such tax to the
15 Department, he shall be entitled to no deduction hereunder
16 upon refunding such tax to the purchaser.
17 Any serviceman filing a return hereunder shall also
18 include the total tax upon the selling price of tangible
19 personal property purchased for use by him as an incident to
20 a sale of service, and such serviceman shall remit the amount
21 of such tax to the Department when filing such return.
22 If experience indicates such action to be practicable,
23 the Department may prescribe and furnish a combination or
24 joint return which will enable servicemen, who are required
25 to file returns hereunder and also under the Service
26 Occupation Tax Act, to furnish all the return information
27 required by both Acts on the one form.
28 Where the serviceman has more than one business
29 registered with the Department under separate registration
30 hereunder, such serviceman shall not file each return that is
31 due as a single return covering all such registered
32 businesses, but shall file separate returns for each such
33 registered business.
34 Beginning January 1, 1990, each month the Department
35 shall pay into the State and Local Tax Reform Fund, a special
-28- LRB9106061EGfgccr5
1 fund in the State Treasury, the net revenue realized for the
2 preceding month from the 1% tax on sales of food for human
3 consumption which is to be consumed off the premises where it
4 is sold (other than alcoholic beverages, soft drinks and food
5 which has been prepared for immediate consumption) and
6 prescription and nonprescription medicines, drugs, medical
7 appliances and insulin, urine testing materials, syringes and
8 needles used by diabetics.
9 Beginning January 1, 1990, each month the Department
10 shall pay into the State and Local Sales Tax Reform Fund 20%
11 of the net revenue realized for the preceding month from the
12 6.25% general rate on transfers of tangible personal
13 property, other than tangible personal property which is
14 purchased outside Illinois at retail from a retailer and
15 which is titled or registered by an agency of this State's
16 government.
17 Of the remainder of the moneys received by the Department
18 pursuant to this Act, (a) 1.75% thereof shall be paid into
19 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
20 and on and after July 1, 1989, 3.8% thereof shall be paid
21 into the Build Illinois Fund; provided, however, that if in
22 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
23 as the case may be, of the moneys received by the Department
24 and required to be paid into the Build Illinois Fund pursuant
25 to Section 3 of the Retailers' Occupation Tax Act, Section 9
26 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
27 Section 9 of the Service Occupation Tax Act, such Acts being
28 hereinafter called the "Tax Acts" and such aggregate of 2.2%
29 or 3.8%, as the case may be, of moneys being hereinafter
30 called the "Tax Act Amount", and (2) the amount transferred
31 to the Build Illinois Fund from the State and Local Sales Tax
32 Reform Fund shall be less than the Annual Specified Amount
33 (as defined in Section 3 of the Retailers' Occupation Tax
34 Act), an amount equal to the difference shall be immediately
35 paid into the Build Illinois Fund from other moneys received
-29- LRB9106061EGfgccr5
1 by the Department pursuant to the Tax Acts; and further
2 provided, that if on the last business day of any month the
3 sum of (1) the Tax Act Amount required to be deposited into
4 the Build Illinois Bond Account in the Build Illinois Fund
5 during such month and (2) the amount transferred during such
6 month to the Build Illinois Fund from the State and Local
7 Sales Tax Reform Fund shall have been less than 1/12 of the
8 Annual Specified Amount, an amount equal to the difference
9 shall be immediately paid into the Build Illinois Fund from
10 other moneys received by the Department pursuant to the Tax
11 Acts; and, further provided, that in no event shall the
12 payments required under the preceding proviso result in
13 aggregate payments into the Build Illinois Fund pursuant to
14 this clause (b) for any fiscal year in excess of the greater
15 of (i) the Tax Act Amount or (ii) the Annual Specified Amount
16 for such fiscal year; and, further provided, that the amounts
17 payable into the Build Illinois Fund under this clause (b)
18 shall be payable only until such time as the aggregate amount
19 on deposit under each trust indenture securing Bonds issued
20 and outstanding pursuant to the Build Illinois Bond Act is
21 sufficient, taking into account any future investment income,
22 to fully provide, in accordance with such indenture, for the
23 defeasance of or the payment of the principal of, premium, if
24 any, and interest on the Bonds secured by such indenture and
25 on any Bonds expected to be issued thereafter and all fees
26 and costs payable with respect thereto, all as certified by
27 the Director of the Bureau of the Budget. If on the last
28 business day of any month in which Bonds are outstanding
29 pursuant to the Build Illinois Bond Act, the aggregate of the
30 moneys deposited in the Build Illinois Bond Account in the
31 Build Illinois Fund in such month shall be less than the
32 amount required to be transferred in such month from the
33 Build Illinois Bond Account to the Build Illinois Bond
34 Retirement and Interest Fund pursuant to Section 13 of the
35 Build Illinois Bond Act, an amount equal to such deficiency
-30- LRB9106061EGfgccr5
1 shall be immediately paid from other moneys received by the
2 Department pursuant to the Tax Acts to the Build Illinois
3 Fund; provided, however, that any amounts paid to the Build
4 Illinois Fund in any fiscal year pursuant to this sentence
5 shall be deemed to constitute payments pursuant to clause (b)
6 of the preceding sentence and shall reduce the amount
7 otherwise payable for such fiscal year pursuant to clause (b)
8 of the preceding sentence. The moneys received by the
9 Department pursuant to this Act and required to be deposited
10 into the Build Illinois Fund are subject to the pledge, claim
11 and charge set forth in Section 12 of the Build Illinois Bond
12 Act.
13 Subject to payment of amounts into the Build Illinois
14 Fund as provided in the preceding paragraph or in any
15 amendment thereto hereafter enacted, the following specified
16 monthly installment of the amount requested in the
17 certificate of the Chairman of the Metropolitan Pier and
18 Exposition Authority provided under Section 8.25f of the
19 State Finance Act, but not in excess of the sums designated
20 as "Total Deposit", shall be deposited in the aggregate from
21 collections under Section 9 of the Use Tax Act, Section 9 of
22 the Service Use Tax Act, Section 9 of the Service Occupation
23 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
24 into the McCormick Place Expansion Project Fund in the
25 specified fiscal years.
26 Fiscal Year Total Deposit
27 1993 $0
28 1994 53,000,000
29 1995 58,000,000
30 1996 61,000,000
31 1997 64,000,000
32 1998 68,000,000
33 1999 71,000,000
34 2000 75,000,000
35 2001 80,000,000
-31- LRB9106061EGfgccr5
1 2002 84,000,000
2 2003 89,000,000
3 2004 93,000,000
4 2005 97,000,000
5 2006 102,000,000
6 2007 and 106,000,000
7 each fiscal year
8 thereafter that bonds
9 are outstanding under
10 Section 13.2 of the
11 Metropolitan Pier and
12 Exposition Authority Act,
13 but not after fiscal year 2029.
14 Beginning July 20, 1993 and in each month of each fiscal
15 year thereafter, one-eighth of the amount requested in the
16 certificate of the Chairman of the Metropolitan Pier and
17 Exposition Authority for that fiscal year, less the amount
18 deposited into the McCormick Place Expansion Project Fund by
19 the State Treasurer in the respective month under subsection
20 (g) of Section 13 of the Metropolitan Pier and Exposition
21 Authority Act, plus cumulative deficiencies in the deposits
22 required under this Section for previous months and years,
23 shall be deposited into the McCormick Place Expansion Project
24 Fund, until the full amount requested for the fiscal year,
25 but not in excess of the amount specified above as "Total
26 Deposit", has been deposited.
27 Subject to payment of amounts into the Build Illinois
28 Fund and the McCormick Place Expansion Project Fund pursuant
29 to the preceding paragraphs or in any amendment thereto
30 hereafter enacted, each month the Department shall pay into
31 the Local Government Distributive Fund 0.4% of the net
32 revenue realized for the preceding month from the 5% general
33 rate or 0.4% of 80% of the net revenue realized for the
34 preceding month from the 6.25% general rate, as the case may
35 be, on the selling price of tangible personal property which
-32- LRB9106061EGfgccr5
1 amount shall, subject to appropriation, be distributed as
2 provided in Section 2 of the State Revenue Sharing Act. No
3 payments or distributions pursuant to this paragraph shall be
4 made if the tax imposed by this Act on photo processing
5 products is declared unconstitutional, or if the proceeds
6 from such tax are unavailable for distribution because of
7 litigation.
8 Subject to payment of amounts into the Build Illinois
9 Fund, the McCormick Place Expansion Project Fund, and the
10 Local Government Distributive Fund pursuant to the preceding
11 paragraphs or in any amendments thereto hereafter enacted,
12 beginning July 1, 1993, the Department shall each month pay
13 into the Illinois Tax Increment Fund 0.27% of 80% of the net
14 revenue realized for the preceding month from the 6.25%
15 general rate on the selling price of tangible personal
16 property.
17 All remaining moneys received by the Department pursuant
18 to this Act shall be paid into the General Revenue Fund of
19 the State Treasury.
20 As soon as possible after the first day of each month,
21 upon certification of the Department of Revenue, the
22 Comptroller shall order transferred and the Treasurer shall
23 transfer from the General Revenue Fund to the Motor Fuel Tax
24 Fund an amount equal to 1.7% of 80% of the net revenue
25 realized under this Act for the second preceding month;
26 except that this transfer shall not be made for the months
27 February through June, 1992. Beginning April 1, 2000, this
28 transfer is no longer required and shall not be made.
29 Net revenue realized for a month shall be the revenue
30 collected by the State pursuant to this Act, less the amount
31 paid out during that month as refunds to taxpayers for
32 overpayment of liability.
33 (Source: P.A. 89-379, eff. 1-1-96; 90-612, eff. 7-8-98.)
34 Section 20. The Service Occupation Tax Act is amended by
-33- LRB9106061EGfgccr5
1 changing Section 9 as follows:
2 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
3 Sec. 9. Each serviceman required or authorized to
4 collect the tax herein imposed shall pay to the Department
5 the amount of such tax at the time when he is required to
6 file his return for the period during which such tax was
7 collectible, less a discount of 2.1% prior to January 1,
8 1990, and 1.75% on and after January 1, 1990, or $5 per
9 calendar year, whichever is greater, which is allowed to
10 reimburse the serviceman for expenses incurred in collecting
11 the tax, keeping records, preparing and filing returns,
12 remitting the tax and supplying data to the Department on
13 request.
14 Where such tangible personal property is sold under a
15 conditional sales contract, or under any other form of sale
16 wherein the payment of the principal sum, or a part thereof,
17 is extended beyond the close of the period for which the
18 return is filed, the serviceman, in collecting the tax may
19 collect, for each tax return period, only the tax applicable
20 to the part of the selling price actually received during
21 such tax return period.
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 of Revenue. Such return
27 shall be filed on a form prescribed by the Department and
28 shall contain such information as the Department may
29 reasonably require.
30 The Department may require returns to be filed on a
31 quarterly basis. If so required, a return for each calendar
32 quarter shall be filed on or before the twentieth day of the
33 calendar month following the end of such calendar quarter.
34 The taxpayer shall also file a return with the Department for
-34- LRB9106061EGfgccr5
1 each of the first two months of each calendar quarter, on or
2 before the twentieth day of the following calendar month,
3 stating:
4 1. The name of the seller;
5 2. The address of the principal place of business
6 from which he engages in business as a serviceman in this
7 State;
8 3. The total amount of taxable receipts received by
9 him during the preceding calendar month, including
10 receipts from charge and time sales, but less all
11 deductions allowed by law;
12 4. The amount of credit provided in Section 2d of
13 this Act;
14 5. The amount of tax due;
15 5-5. The signature of the taxpayer; and
16 6. Such other reasonable information as the
17 Department may require.
18 If a taxpayer fails to sign a return within 30 days after
19 the proper notice and demand for signature by the Department,
20 the return shall be considered valid and any amount shown to
21 be due on the return shall be deemed assessed.
22 A serviceman may accept a Manufacturer's Purchase Credit
23 certification from a purchaser in satisfaction of Service Use
24 Tax as provided in Section 3-70 of the Service Use Tax Act if
25 the purchaser provides the appropriate documentation as
26 required by Section 3-70 of the Service Use Tax Act. A
27 Manufacturer's Purchase Credit certification, accepted by a
28 serviceman as provided in Section 3-70 of the Service Use Tax
29 Act, may be used by that serviceman to satisfy Service
30 Occupation Tax liability in the amount claimed in the
31 certification, not to exceed 6.25% of the receipts subject to
32 tax from a qualifying purchase.
33 If the serviceman's average monthly tax liability to the
34 Department does not exceed $200, the Department may authorize
35 his returns to be filed on a quarter annual basis, with the
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1 return for January, February and March of a given year being
2 due by April 20 of such year; with the return for April, May
3 and June of a given year being due by July 20 of such year;
4 with the return for July, August and September of a given
5 year being due by October 20 of such year, and with the
6 return for October, November and December of a given year
7 being due by January 20 of the following year.
8 If the serviceman's average monthly tax liability to the
9 Department does not exceed $50, the Department may authorize
10 his returns to be filed on an annual basis, with the return
11 for a given year being due by January 20 of the following
12 year.
13 Such quarter annual and annual returns, as to form and
14 substance, shall be subject to the same requirements as
15 monthly returns.
16 Notwithstanding any other provision in this Act
17 concerning the time within which a serviceman may file his
18 return, in the case of any serviceman who ceases to engage in
19 a kind of business which makes him responsible for filing
20 returns under this Act, such serviceman shall file a final
21 return under this Act with the Department not more than 1
22 month after discontinuing such business.
23 Beginning October 1, 1993, a taxpayer who has an average
24 monthly tax liability of $150,000 or more shall make all
25 payments required by rules of the Department by electronic
26 funds transfer. Beginning October 1, 1994, a taxpayer who
27 has an average monthly tax liability of $100,000 or more
28 shall make all payments required by rules of the Department
29 by electronic funds transfer. Beginning October 1, 1995, a
30 taxpayer who has an average monthly tax liability of $50,000
31 or more shall make all payments required by rules of the
32 Department by electronic funds transfer. 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
35 local occupation and use tax laws administered by the
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1 Department, for the immediately preceding calendar year
2 divided by 12.
3 Before August 1 of each year beginning in 1993, the
4 Department shall notify all taxpayers required to make
5 payments by electronic funds transfer. All taxpayers
6 required to make payments by electronic funds transfer shall
7 make those payments for a minimum of one year beginning on
8 October 1.
9 Any taxpayer not required to make payments by electronic
10 funds transfer may make payments by electronic funds transfer
11 with the permission of the Department.
12 All taxpayers required to make payment by electronic
13 funds transfer and any taxpayers authorized to voluntarily
14 make payments by electronic funds transfer shall make those
15 payments in the manner authorized by the Department.
16 The Department shall adopt such rules as are necessary to
17 effectuate a program of electronic funds transfer and the
18 requirements of this Section.
19 Where a serviceman collects the tax with respect to the
20 selling price of tangible personal property which he sells
21 and the purchaser thereafter returns such tangible personal
22 property and the serviceman refunds the selling price thereof
23 to the purchaser, such serviceman shall also refund, to the
24 purchaser, the tax so collected from the purchaser. When
25 filing his return for the period in which he refunds such tax
26 to the purchaser, the serviceman may deduct the amount of the
27 tax so refunded by him to the purchaser from any other
28 Service Occupation Tax, Service Use Tax, Retailers'
29 Occupation Tax or Use Tax which such serviceman may be
30 required to pay or remit to the Department, as shown by such
31 return, provided that the amount of the tax to be deducted
32 shall previously have been remitted to the Department by such
33 serviceman. If the serviceman shall not previously have
34 remitted the amount of such tax to the Department, he shall
35 be entitled to no deduction hereunder upon refunding such tax
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1 to the purchaser.
2 If experience indicates such action to be practicable,
3 the Department may prescribe and furnish a combination or
4 joint return which will enable servicemen, who are required
5 to file returns hereunder and also under the Retailers'
6 Occupation Tax Act, the Use Tax Act or the Service Use Tax
7 Act, to furnish all the return information required by all
8 said Acts on the one form.
9 Where the serviceman has more than one business
10 registered with the Department under separate registrations
11 hereunder, such serviceman shall file separate returns for
12 each registered business.
13 Beginning January 1, 1990, each month the Department
14 shall pay into the Local Government Tax Fund the revenue
15 realized for the preceding month from the 1% tax on sales of
16 food for human consumption which is to be consumed off the
17 premises where it is sold (other than alcoholic beverages,
18 soft drinks and food which has been prepared for immediate
19 consumption) and prescription and nonprescription medicines,
20 drugs, medical appliances and insulin, urine testing
21 materials, syringes and needles used by diabetics.
22 Beginning January 1, 1990, each month the Department
23 shall pay into the County and Mass Transit District Fund 4%
24 of the revenue realized for the preceding month from the
25 6.25% general rate.
26 Beginning January 1, 1990, each month the Department
27 shall pay into the Local Government Tax Fund 16% of the
28 revenue realized for the preceding month from the 6.25%
29 general rate on transfers of tangible personal property.
30 Of the remainder of the moneys received by the Department
31 pursuant to this Act, (a) 1.75% thereof shall be paid into
32 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
33 and on and after July 1, 1989, 3.8% thereof shall be paid
34 into the Build Illinois Fund; provided, however, that if in
35 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
-38- LRB9106061EGfgccr5
1 as the case may be, of the moneys received by the Department
2 and required to be paid into the Build Illinois Fund pursuant
3 to Section 3 of the Retailers' Occupation Tax Act, Section 9
4 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
5 Section 9 of the Service Occupation Tax Act, such Acts being
6 hereinafter called the "Tax Acts" and such aggregate of 2.2%
7 or 3.8%, as the case may be, of moneys being hereinafter
8 called the "Tax Act Amount", and (2) the amount transferred
9 to the Build Illinois Fund from the State and Local Sales Tax
10 Reform Fund shall be less than the Annual Specified Amount
11 (as defined in Section 3 of the Retailers' Occupation Tax
12 Act), an amount equal to the difference shall be immediately
13 paid into the Build Illinois Fund from other moneys received
14 by the Department pursuant to the Tax Acts; and further
15 provided, that if on the last business day of any month the
16 sum of (1) the Tax Act Amount required to be deposited into
17 the Build Illinois Account in the Build Illinois Fund during
18 such month and (2) the amount transferred during such month
19 to the Build Illinois Fund from the State and Local Sales Tax
20 Reform Fund shall have been less than 1/12 of the Annual
21 Specified Amount, an amount equal to the difference shall be
22 immediately paid into the Build Illinois Fund from other
23 moneys received by the Department pursuant to the Tax Acts;
24 and, further provided, that in no event shall the payments
25 required under the preceding proviso result in aggregate
26 payments into the Build Illinois Fund pursuant to this clause
27 (b) for any fiscal year in excess of the greater of (i) the
28 Tax Act Amount or (ii) the Annual Specified Amount for such
29 fiscal year; and, further provided, that the amounts payable
30 into the Build Illinois Fund under this clause (b) shall be
31 payable only until such time as the aggregate amount on
32 deposit under each trust indenture securing Bonds issued and
33 outstanding pursuant to the Build Illinois Bond Act is
34 sufficient, taking into account any future investment income,
35 to fully provide, in accordance with such indenture, for the
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1 defeasance of or the payment of the principal of, premium, if
2 any, and interest on the Bonds secured by such indenture and
3 on any Bonds expected to be issued thereafter and all fees
4 and costs payable with respect thereto, all as certified by
5 the Director of the Bureau of the Budget. If on the last
6 business day of any month in which Bonds are outstanding
7 pursuant to the Build Illinois Bond Act, the aggregate of the
8 moneys deposited in the Build Illinois Bond Account in the
9 Build Illinois Fund in such month shall be less than the
10 amount required to be transferred in such month from the
11 Build Illinois Bond Account to the Build Illinois Bond
12 Retirement and Interest Fund pursuant to Section 13 of the
13 Build Illinois Bond Act, an amount equal to such deficiency
14 shall be immediately paid from other moneys received by the
15 Department pursuant to the Tax Acts to the Build Illinois
16 Fund; provided, however, that any amounts paid to the Build
17 Illinois Fund in any fiscal year pursuant to this sentence
18 shall be deemed to constitute payments pursuant to clause (b)
19 of the preceding sentence and shall reduce the amount
20 otherwise payable for such fiscal year pursuant to clause (b)
21 of the preceding sentence. The moneys received by the
22 Department pursuant to this Act and required to be deposited
23 into the Build Illinois Fund are subject to the pledge, claim
24 and charge set forth in Section 12 of the Build Illinois Bond
25 Act.
26 Subject to payment of amounts into the Build Illinois
27 Fund as provided in the preceding paragraph or in any
28 amendment thereto hereafter enacted, the following specified
29 monthly installment of the amount requested in the
30 certificate of the Chairman of the Metropolitan Pier and
31 Exposition Authority provided under Section 8.25f of the
32 State Finance Act, but not in excess of the sums designated
33 as "Total Deposit", shall be deposited in the aggregate from
34 collections under Section 9 of the Use Tax Act, Section 9 of
35 the Service Use Tax Act, Section 9 of the Service Occupation
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1 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
2 into the McCormick Place Expansion Project Fund in the
3 specified fiscal years.
4 Fiscal Year Total Deposit
5 1993 $0
6 1994 53,000,000
7 1995 58,000,000
8 1996 61,000,000
9 1997 64,000,000
10 1998 68,000,000
11 1999 71,000,000
12 2000 75,000,000
13 2001 80,000,000
14 2002 84,000,000
15 2003 89,000,000
16 2004 93,000,000
17 2005 97,000,000
18 2006 102,000,000
19 2007 and 106,000,000
20 each fiscal year
21 thereafter that bonds
22 are outstanding under
23 Section 13.2 of the
24 Metropolitan Pier and
25 Exposition Authority
26 Act, but not after fiscal year 2029.
27 Beginning July 20, 1993 and in each month of each fiscal
28 year thereafter, one-eighth of the amount requested in the
29 certificate of the Chairman of the Metropolitan Pier and
30 Exposition Authority for that fiscal year, less the amount
31 deposited into the McCormick Place Expansion Project Fund by
32 the State Treasurer in the respective month under subsection
33 (g) of Section 13 of the Metropolitan Pier and Exposition
34 Authority Act, plus cumulative deficiencies in the deposits
35 required under this Section for previous months and years,
-41- LRB9106061EGfgccr5
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 Fund, and the
23 Local Government Distributive Fund pursuant to the preceding
24 paragraphs or in any amendments thereto hereafter enacted,
25 beginning July 1, 1993, the Department shall each month pay
26 into the Illinois Tax Increment Fund 0.27% of 80% of the net
27 revenue realized for the preceding month from the 6.25%
28 general rate on the selling price of tangible personal
29 property.
30 Remaining moneys received by the Department pursuant to
31 this Act shall be paid into the General Revenue Fund of the
32 State Treasury.
33 The Department may, upon separate written notice to a
34 taxpayer, require the taxpayer to prepare and file with the
35 Department on a form prescribed by the Department within not
-42- LRB9106061EGfgccr5
1 less than 60 days after receipt of the notice an annual
2 information return for the tax year specified in the notice.
3 Such annual return to the Department shall include a
4 statement of gross receipts as shown by the taxpayer's last
5 Federal income tax return. If the total receipts of the
6 business as reported in the Federal income tax return do not
7 agree with the gross receipts reported to the Department of
8 Revenue for the same period, the taxpayer shall attach to his
9 annual return a schedule showing a reconciliation of the 2
10 amounts and the reasons for the difference. The taxpayer's
11 annual return to the Department shall also disclose the cost
12 of goods sold by the taxpayer during the year covered by such
13 return, opening and closing inventories of such goods for
14 such year, cost of goods used from stock or taken from stock
15 and given away by the taxpayer during such year, pay roll
16 information of the taxpayer's business during such year and
17 any additional reasonable information which the Department
18 deems would be helpful in determining the accuracy of the
19 monthly, quarterly or annual returns filed by such taxpayer
20 as hereinbefore provided for in this Section.
21 If the annual information return required by this Section
22 is not filed when and as required, the taxpayer shall be
23 liable as follows:
24 (i) Until January 1, 1994, the taxpayer shall be
25 liable for a penalty equal to 1/6 of 1% of the tax due
26 from such taxpayer under this Act during the period to be
27 covered by the annual return for each month or fraction
28 of a month until such return is filed as required, the
29 penalty to be assessed and collected in the same manner
30 as any other penalty provided for in this Act.
31 (ii) On and after January 1, 1994, the taxpayer
32 shall be liable for a penalty as described in Section 3-4
33 of the Uniform Penalty and Interest Act.
34 The chief executive officer, proprietor, owner or highest
35 ranking manager shall sign the annual return to certify the
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1 accuracy of the information contained therein. Any person
2 who willfully signs the annual return containing false or
3 inaccurate information shall be guilty of perjury and
4 punished accordingly. The annual return form prescribed by
5 the Department shall include a warning that the person
6 signing the return may be liable for perjury.
7 The foregoing portion of this Section concerning the
8 filing of an annual information return shall not apply to a
9 serviceman who is not required to file an income tax return
10 with the United States Government.
11 As soon as possible after the first day of each month,
12 upon certification of the Department of Revenue, the
13 Comptroller shall order transferred and the Treasurer shall
14 transfer from the General Revenue Fund to the Motor Fuel Tax
15 Fund an amount equal to 1.7% of 80% of the net revenue
16 realized under this Act for the second preceding month;
17 except that this transfer shall not be made for the months
18 February through June, 1992. Beginning April 1, 2000, this
19 transfer is no longer required and shall not be made.
20 Net revenue realized for a month shall be the revenue
21 collected by the State pursuant to this Act, less the amount
22 paid out during that month as refunds to taxpayers for
23 overpayment of liability.
24 For greater simplicity of administration, it shall be
25 permissible for manufacturers, importers and wholesalers
26 whose products are sold by numerous servicemen in Illinois,
27 and who wish to do so, to assume the responsibility for
28 accounting and paying to the Department all tax accruing
29 under this Act with respect to such sales, if the servicemen
30 who are affected do not make written objection to the
31 Department to this arrangement.
32 (Source: P.A. 89-89, eff. 6-30-95; 89-235, eff. 8-4-95;
33 89-379, eff. 1-1-96; 89-626, eff. 8-9-96; 90-612, eff.
34 7-8-98.)
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1 Section 25. The Retailers' Occupation Tax Act is amended
2 by changing Section 3 as follows:
3 (35 ILCS 120/3) (from Ch. 120, par. 442)
4 Sec. 3. Except as provided in this Section, on or before
5 the twentieth day of each calendar month, every person
6 engaged in the business of selling tangible personal property
7 at retail in this State during the preceding calendar month
8 shall file a return with the Department, stating:
9 1. The name of the seller;
10 2. His residence address and the address of his
11 principal place of business and the address of the
12 principal place of business (if that is a different
13 address) from which he engages in the business of selling
14 tangible personal property at retail in this State;
15 3. Total amount of receipts received by him during
16 the preceding calendar month or quarter, as the case may
17 be, from sales of tangible personal property, and from
18 services furnished, by him during such preceding calendar
19 month or quarter;
20 4. Total amount received by him during the
21 preceding calendar month or quarter on charge and time
22 sales of tangible personal property, and from services
23 furnished, by him prior to the month or quarter for which
24 the return is filed;
25 5. Deductions allowed by law;
26 6. Gross receipts which were received by him during
27 the preceding calendar month or quarter and upon the
28 basis of which the tax is imposed;
29 7. The amount of credit provided in Section 2d of
30 this Act;
31 8. The amount of tax due;
32 9. The signature of the taxpayer; and
33 10. Such other reasonable information as the
34 Department may require.
-45- LRB9106061EGfgccr5
1 If a taxpayer fails to sign a return within 30 days after
2 the proper notice and demand for signature by the Department,
3 the return shall be considered valid and any amount shown to
4 be due on the return shall be deemed assessed.
5 Each return shall be accompanied by the statement of
6 prepaid tax issued pursuant to Section 2e for which credit is
7 claimed.
8 A retailer may accept a Manufacturer's Purchase Credit
9 certification from a purchaser in satisfaction of Use Tax as
10 provided in Section 3-85 of the Use Tax Act if the purchaser
11 provides the appropriate documentation as required by Section
12 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
13 certification, accepted by a retailer as provided in Section
14 3-85 of the Use Tax Act, may be used by that retailer to
15 satisfy Retailers' Occupation Tax liability in the amount
16 claimed in the certification, not to exceed 6.25% of the
17 receipts subject to tax from a qualifying purchase.
18 The Department may require returns to be filed on a
19 quarterly basis. If so required, a return for each calendar
20 quarter shall be filed on or before the twentieth day of the
21 calendar month following the end of such calendar quarter.
22 The taxpayer shall also file a return with the Department for
23 each of the first two months of each calendar quarter, on or
24 before the twentieth day of the following calendar month,
25 stating:
26 1. The name of the seller;
27 2. The address of the principal place of business
28 from which he engages in the business of selling tangible
29 personal property at retail in this State;
30 3. The total amount of taxable receipts received by
31 him during the preceding calendar month from sales of
32 tangible personal property by him during such preceding
33 calendar month, including receipts from charge and time
34 sales, but less all deductions allowed by law;
35 4. The amount of credit provided in Section 2d of
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1 this Act;
2 5. The amount of tax due; and
3 6. Such other reasonable information as the
4 Department may require.
5 If a total amount of less than $1 is payable, refundable
6 or creditable, such amount shall be disregarded if it is less
7 than 50 cents and shall be increased to $1 if it is 50 cents
8 or more.
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" shall be 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
35 make payments by electronic funds transfer shall make those
-47- LRB9106061EGfgccr5
1 payments in the manner authorized by the Department.
2 The Department shall adopt such rules as are necessary to
3 effectuate a program of electronic funds transfer and the
4 requirements of this Section.
5 Any amount which is required to be shown or reported on
6 any return or other document under this Act shall, if such
7 amount is not a whole-dollar amount, be increased to the
8 nearest whole-dollar amount in any case where the fractional
9 part of a dollar is 50 cents or more, and decreased to the
10 nearest whole-dollar amount where the fractional part of a
11 dollar is less than 50 cents.
12 If the retailer is otherwise required to file a monthly
13 return and if the retailer's average monthly tax liability to
14 the Department does not exceed $200, the Department may
15 authorize his returns to be filed on a quarter annual basis,
16 with the return for January, February and March of a given
17 year being due by April 20 of such year; with the return for
18 April, May and June of a given year being due by July 20 of
19 such year; with the return for July, August and September of
20 a given year being due by October 20 of such year, and with
21 the return for October, November and December of a given year
22 being due by January 20 of the following year.
23 If the retailer is otherwise required to file a monthly
24 or quarterly return and if the retailer's average monthly tax
25 liability with the Department does not exceed $50, the
26 Department may authorize his returns to be filed on an annual
27 basis, with the return for a given year being due by January
28 20 of the following year.
29 Such quarter annual and annual returns, as to form and
30 substance, shall be subject to the same requirements as
31 monthly returns.
32 Notwithstanding any other provision in this Act
33 concerning the time within which a retailer may file his
34 return, in the case of any retailer who ceases to engage in a
35 kind of business which makes him responsible for filing
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1 returns under this Act, such retailer shall file a final
2 return under this Act with the Department not more than one
3 month after discontinuing such business.
4 Where the same person has more than one business
5 registered with the Department under separate registrations
6 under this Act, such person may not file each return that is
7 due as a single return covering all such registered
8 businesses, but shall file separate returns for each such
9 registered business.
10 In addition, with respect to motor vehicles, watercraft,
11 aircraft, and trailers that are required to be registered
12 with an agency of this State, every retailer selling this
13 kind of tangible personal property shall file, with the
14 Department, upon a form to be prescribed and supplied by the
15 Department, a separate return for each such item of tangible
16 personal property which the retailer sells, except that
17 where, in the same transaction, a retailer of aircraft,
18 watercraft, motor vehicles or trailers transfers more than
19 one aircraft, watercraft, motor vehicle or trailer to another
20 aircraft, watercraft, motor vehicle retailer or trailer
21 retailer for the purpose of resale, that seller for resale
22 may report the transfer of all aircraft, watercraft, motor
23 vehicles or trailers involved in that transaction to the
24 Department on the same uniform invoice-transaction reporting
25 return form. For purposes of this Section, "watercraft"
26 means a Class 2, Class 3, or Class 4 watercraft as defined in
27 Section 3-2 of the Boat Registration and Safety Act, a
28 personal watercraft, or any boat equipped with an inboard
29 motor.
30 Any retailer who sells only motor vehicles, watercraft,
31 aircraft, or trailers that are required to be registered with
32 an agency of this State, so that all retailers' occupation
33 tax liability is required to be reported, and is reported, on
34 such transaction reporting returns and who is not otherwise
35 required to file monthly or quarterly returns, need not file
-49- LRB9106061EGfgccr5
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
35 from the purchaser by the retailer on such transaction (or
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1 satisfactory evidence that such tax is not due in that
2 particular instance, if that is claimed to be the fact); the
3 place and date of the sale, a sufficient identification of
4 the property sold, and such other information as the
5 Department may reasonably require.
6 Such transaction reporting return shall be filed not
7 later than 20 days after the day of delivery of the item that
8 is being sold, but may be filed by the retailer at any time
9 sooner than that if he chooses to do so. The transaction
10 reporting return and tax remittance or proof of exemption
11 from the Illinois use tax may be transmitted to the
12 Department by way of the State agency with which, or State
13 officer with whom the tangible personal property must be
14 titled or registered (if titling or registration is required)
15 if the Department and such agency or State officer determine
16 that this procedure will expedite the processing of
17 applications for title or registration.
18 With each such transaction reporting return, the retailer
19 shall remit the proper amount of tax due (or shall submit
20 satisfactory evidence that the sale is not taxable if that is
21 the case), to the Department or its agents, whereupon the
22 Department shall issue, in the purchaser's name, a use tax
23 receipt (or a certificate of exemption if the Department is
24 satisfied that the particular sale is tax exempt) which such
25 purchaser may submit to the agency with which, or State
26 officer with whom, he must title or register the tangible
27 personal property that is involved (if titling or
28 registration is required) in support of such purchaser's
29 application for an Illinois certificate or other evidence of
30 title or registration to such tangible personal property.
31 No retailer's failure or refusal to remit tax under this
32 Act precludes a user, who has paid the proper tax to the
33 retailer, from obtaining his certificate of title or other
34 evidence of title or registration (if titling or registration
35 is required) upon satisfying the Department that such user
-51- LRB9106061EGfgccr5
1 has paid the proper tax (if tax is due) to the retailer. The
2 Department shall adopt appropriate rules to carry out the
3 mandate of this paragraph.
4 If the user who would otherwise pay tax to the retailer
5 wants the transaction reporting return filed and the payment
6 of the tax or proof of exemption made to the Department
7 before the retailer is willing to take these actions and such
8 user has not paid the tax to the retailer, such user may
9 certify to the fact of such delay by the retailer and may
10 (upon the Department being satisfied of the truth of such
11 certification) transmit the information required by the
12 transaction reporting return and the remittance for tax or
13 proof of exemption directly to the Department and obtain his
14 tax receipt or exemption determination, in which event the
15 transaction reporting return and tax remittance (if a tax
16 payment was required) shall be credited by the Department to
17 the proper retailer's account with the Department, but
18 without the 2.1% or 1.75% discount provided for in this
19 Section being allowed. When the user pays the tax directly
20 to the Department, he shall pay the tax in the same amount
21 and in the same form in which it would be remitted if the tax
22 had been remitted to the Department by the retailer.
23 Refunds made by the seller during the preceding return
24 period to purchasers, on account of tangible personal
25 property returned to the seller, shall be allowed as a
26 deduction under subdivision 5 of his monthly or quarterly
27 return, as the case may be, in case the seller had
28 theretofore included the receipts from the sale of such
29 tangible personal property in a return filed by him and had
30 paid the tax imposed by this Act with respect to such
31 receipts.
32 Where the seller is a corporation, the return filed on
33 behalf of such corporation shall be signed by the president,
34 vice-president, secretary or treasurer or by the properly
35 accredited agent of such corporation.
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1 Where the seller is a limited liability company, the
2 return filed on behalf of the limited liability company shall
3 be signed by a manager, member, or properly accredited agent
4 of the limited liability company.
5 Except as provided in this Section, the retailer filing
6 the return under this Section shall, at the time of filing
7 such return, pay to the Department the amount of tax imposed
8 by this Act less a discount of 2.1% prior to January 1, 1990
9 and 1.75% on and after January 1, 1990, or $5 per calendar
10 year, whichever is greater, which is allowed to reimburse the
11 retailer for the expenses incurred in keeping records,
12 preparing and filing returns, remitting the tax and supplying
13 data to the Department on request. Any prepayment made
14 pursuant to Section 2d of this Act shall be included in the
15 amount on which such 2.1% or 1.75% discount is computed. In
16 the case of retailers who report and pay the tax on a
17 transaction by transaction basis, as provided in this
18 Section, such discount shall be taken with each such tax
19 remittance instead of when such retailer files his periodic
20 return.
21 If the taxpayer's average monthly tax liability to the
22 Department under this Act, the Use Tax Act, the Service
23 Occupation Tax Act, and the Service Use Tax Act, excluding
24 any liability for prepaid sales tax to be remitted in
25 accordance with Section 2d of this Act, was $10,000 or more
26 during the preceding 4 complete calendar quarters, he shall
27 file a return with the Department each month by the 20th day
28 of the month next following the month during which such tax
29 liability is incurred and shall make payments to the
30 Department on or before the 7th, 15th, 22nd and last day of
31 the month during which such liability is incurred. If the
32 month during which such tax liability is incurred began prior
33 to January 1, 1985, each payment shall be in an amount equal
34 to 1/4 of the taxpayer's actual liability for the month or an
35 amount set by the Department not to exceed 1/4 of the average
-53- LRB9106061EGfgccr5
1 monthly liability of the taxpayer to the Department for the
2 preceding 4 complete calendar quarters (excluding the month
3 of highest liability and the month of lowest liability in
4 such 4 quarter period). If the month during which such tax
5 liability is incurred begins on or after January 1, 1985 and
6 prior to January 1, 1987, each payment shall be in an amount
7 equal to 22.5% of the taxpayer's actual liability for the
8 month or 27.5% of the taxpayer's liability for the same
9 calendar month of the preceding year. If the month during
10 which such tax liability is incurred begins on or after
11 January 1, 1987 and prior to January 1, 1988, each payment
12 shall be in an amount equal to 22.5% of the taxpayer's actual
13 liability for the month or 26.25% of the taxpayer's liability
14 for the same calendar month of the preceding year. If the
15 month during which such tax liability is incurred begins on
16 or after January 1, 1988, and prior to January 1, 1989, or
17 begins on or after January 1, 1996, each payment shall be in
18 an amount equal to 22.5% of the taxpayer's actual liability
19 for the month or 25% of the taxpayer's liability for the same
20 calendar month of the preceding year. If the month during
21 which such tax liability is incurred begins on or after
22 January 1, 1989, and prior to January 1, 1996, each payment
23 shall be in an amount equal to 22.5% of the taxpayer's actual
24 liability for the month or 25% of the taxpayer's liability
25 for the same calendar month of the preceding year or 100% of
26 the taxpayer's actual liability for the quarter monthly
27 reporting period. The amount of such quarter monthly
28 payments shall be credited against the final tax liability of
29 the taxpayer's return for that month. Once applicable, the
30 requirement of the making of quarter monthly payments to the
31 Department by taxpayers having an average monthly tax
32 liability of $10,000 or more as determined in the manner
33 provided above shall continue until such taxpayer's average
34 monthly liability to the Department during the preceding 4
35 complete calendar quarters (excluding the month of highest
-54- LRB9106061EGfgccr5
1 liability and the month of lowest liability) is less than
2 $9,000, or until such taxpayer's average monthly liability to
3 the Department as computed for each calendar quarter of the 4
4 preceding complete calendar quarter period is less than
5 $10,000. However, if a taxpayer can show the Department that
6 a substantial change in the taxpayer's business has occurred
7 which causes the taxpayer to anticipate that his average
8 monthly tax liability for the reasonably foreseeable future
9 will fall below $10,000, then such taxpayer may petition the
10 Department for a change in such taxpayer's reporting status.
11 The Department shall change such taxpayer's reporting status
12 unless it finds that such change is seasonal in nature and
13 not likely to be long term. If any such quarter monthly
14 payment is not paid at the time or in the amount required by
15 this Section, then the taxpayer shall be liable for penalties
16 and interest on the difference between the minimum amount due
17 as a payment and the amount of such quarter monthly payment
18 actually and timely paid, except insofar as the taxpayer has
19 previously made payments for that month to the Department in
20 excess of the minimum payments previously due as provided in
21 this Section. The Department shall make reasonable rules and
22 regulations to govern the quarter monthly payment amount and
23 quarter monthly payment dates for taxpayers who file on other
24 than a calendar monthly basis.
25 Without regard to whether a taxpayer is required to make
26 quarter monthly payments as specified above, any taxpayer who
27 is required by Section 2d of this Act to collect and remit
28 prepaid taxes and has collected prepaid taxes which average
29 in excess of $25,000 per month during the preceding 2
30 complete calendar quarters, shall file a return with the
31 Department as required by Section 2f and shall make payments
32 to the Department on or before the 7th, 15th, 22nd and last
33 day of the month during which such liability is incurred. If
34 the month during which such tax liability is incurred began
35 prior to the effective date of this amendatory Act of 1985,
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1 each payment shall be in an amount not less than 22.5% of the
2 taxpayer's actual liability under Section 2d. If the month
3 during which such tax liability is incurred begins on or
4 after January 1, 1986, each payment shall be in an amount
5 equal to 22.5% of the taxpayer's actual liability for the
6 month or 27.5% of the taxpayer's liability for the same
7 calendar month of the preceding calendar year. If the month
8 during which such tax liability is incurred begins on or
9 after January 1, 1987, each payment shall be in an amount
10 equal to 22.5% of the taxpayer's actual liability for the
11 month or 26.25% of the taxpayer's liability for the same
12 calendar month of the preceding year. The amount of such
13 quarter monthly payments shall be credited against the final
14 tax liability of the taxpayer's return for that month filed
15 under this Section or Section 2f, as the case may be. Once
16 applicable, the requirement of the making of quarter monthly
17 payments to the Department pursuant to this paragraph shall
18 continue until such taxpayer's average monthly prepaid tax
19 collections during the preceding 2 complete calendar quarters
20 is $25,000 or less. If any such quarter monthly payment is
21 not paid at the time or in the amount required, the taxpayer
22 shall be liable for penalties and interest on such
23 difference, except insofar as the taxpayer has previously
24 made payments for that month in excess of the minimum
25 payments previously due.
26 If any payment provided for in this Section exceeds the
27 taxpayer's liabilities under this Act, the Use Tax Act, the
28 Service Occupation Tax Act and the Service Use Tax Act, as
29 shown on an original monthly return, the Department shall, if
30 requested by the taxpayer, issue to the taxpayer a credit
31 memorandum no later than 30 days after the date of payment.
32 The credit evidenced by such credit memorandum may be
33 assigned by the taxpayer to a similar taxpayer under this
34 Act, the Use Tax Act, the Service Occupation Tax Act or the
35 Service Use Tax Act, in accordance with reasonable rules and
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1 regulations to be prescribed by the Department. If no such
2 request is made, the taxpayer may credit such excess payment
3 against tax liability subsequently to be remitted to the
4 Department under this Act, the Use Tax Act, the Service
5 Occupation Tax Act or the Service Use Tax Act, in accordance
6 with reasonable rules and regulations prescribed by the
7 Department. If the Department subsequently determined that
8 all or any part of the credit taken was not actually due to
9 the taxpayer, the taxpayer's 2.1% and 1.75% vendor's discount
10 shall be reduced by 2.1% or 1.75% of the difference between
11 the credit taken and that actually due, and that taxpayer
12 shall be liable for penalties and interest on such
13 difference.
14 If a retailer of motor fuel is entitled to a credit under
15 Section 2d of this Act which exceeds the taxpayer's liability
16 to the Department under this Act for the month which the
17 taxpayer is filing a return, the Department shall issue the
18 taxpayer a credit memorandum for the excess.
19 Beginning January 1, 1990, each month the Department
20 shall pay into the Local Government Tax Fund, a special fund
21 in the State treasury which is hereby created, the net
22 revenue realized for the preceding month from the 1% tax on
23 sales of food for human consumption which is to be consumed
24 off the premises where it is sold (other than alcoholic
25 beverages, soft drinks and food which has been prepared for
26 immediate consumption) and prescription and nonprescription
27 medicines, drugs, medical appliances and insulin, urine
28 testing materials, syringes and needles used by diabetics.
29 Beginning January 1, 1990, each month the Department
30 shall pay into the County and Mass Transit District Fund, a
31 special fund in the State treasury which is hereby created,
32 4% of the net revenue realized for the preceding month from
33 the 6.25% general rate.
34 Beginning January 1, 1990, each month the Department
35 shall pay into the Local Government Tax Fund 16% of the net
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1 revenue realized for the preceding month from the 6.25%
2 general rate on the selling price of tangible personal
3 property.
4 Of the remainder of the moneys received by the Department
5 pursuant to this Act, (a) 1.75% thereof shall be paid into
6 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
7 and on and after July 1, 1989, 3.8% thereof shall be paid
8 into the Build Illinois Fund; provided, however, that if in
9 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
10 as the case may be, of the moneys received by the Department
11 and required to be paid into the Build Illinois Fund pursuant
12 to this Act, Section 9 of the Use Tax Act, Section 9 of the
13 Service Use Tax Act, and Section 9 of the Service Occupation
14 Tax Act, such Acts being hereinafter called the "Tax Acts"
15 and such aggregate of 2.2% or 3.8%, as the case may be, of
16 moneys being hereinafter called the "Tax Act Amount", and (2)
17 the amount transferred to the Build Illinois Fund from the
18 State and Local Sales Tax Reform Fund shall be less than the
19 Annual Specified Amount (as hereinafter defined), an amount
20 equal to the difference shall be immediately paid into the
21 Build Illinois Fund from other moneys received by the
22 Department pursuant to the Tax Acts; the "Annual Specified
23 Amount" means the amounts specified below for fiscal years
24 1986 through 1993:
25 Fiscal Year Annual Specified Amount
26 1986 $54,800,000
27 1987 $76,650,000
28 1988 $80,480,000
29 1989 $88,510,000
30 1990 $115,330,000
31 1991 $145,470,000
32 1992 $182,730,000
33 1993 $206,520,000;
34 and means the Certified Annual Debt Service Requirement (as
35 defined in Section 13 of the Build Illinois Bond Act) or the
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1 Tax Act Amount, whichever is greater, for fiscal year 1994
2 and each fiscal year thereafter; and further provided, that
3 if on the last business day of any month the sum of (1) the
4 Tax Act Amount required to be deposited into the Build
5 Illinois Bond Account in the Build Illinois Fund during such
6 month and (2) the amount transferred to the Build Illinois
7 Fund from the State and Local Sales Tax Reform Fund shall
8 have been less than 1/12 of the Annual Specified Amount, an
9 amount equal to the difference shall be immediately paid into
10 the Build Illinois Fund from other moneys received by the
11 Department pursuant to the Tax Acts; and, further provided,
12 that in no event shall the payments required under the
13 preceding proviso result in aggregate payments into the Build
14 Illinois Fund pursuant to this clause (b) for any fiscal year
15 in excess of the greater of (i) the Tax Act Amount or (ii)
16 the Annual Specified Amount for such fiscal year. The
17 amounts payable into the Build Illinois Fund under clause (b)
18 of the first sentence in this paragraph shall be payable only
19 until such time as the aggregate amount on deposit under each
20 trust indenture securing Bonds issued and outstanding
21 pursuant to the Build Illinois Bond Act is sufficient, taking
22 into account any future investment income, to fully provide,
23 in accordance with such indenture, for the defeasance of or
24 the payment of the principal of, premium, if any, and
25 interest on the Bonds secured by such indenture and on any
26 Bonds expected to be issued thereafter and all fees and costs
27 payable with respect thereto, all as certified by the
28 Director of the Bureau of the Budget. If on the last
29 business day of any month in which Bonds are outstanding
30 pursuant to the Build Illinois Bond Act, the aggregate of
31 moneys deposited in the Build Illinois Bond Account in the
32 Build Illinois Fund in such month shall be less than the
33 amount required to be transferred in such month from the
34 Build Illinois Bond Account to the Build Illinois Bond
35 Retirement and Interest Fund pursuant to Section 13 of the
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1 Build Illinois Bond Act, an amount equal to such deficiency
2 shall be immediately paid from other moneys received by the
3 Department pursuant to the Tax Acts to the Build Illinois
4 Fund; provided, however, that any amounts paid to the Build
5 Illinois Fund in any fiscal year pursuant to this sentence
6 shall be deemed to constitute payments pursuant to clause (b)
7 of the first sentence of this paragraph and shall reduce the
8 amount otherwise payable for such fiscal year pursuant to
9 that clause (b). The moneys received by the Department
10 pursuant to this Act and required to be deposited into the
11 Build Illinois Fund are subject to the pledge, claim and
12 charge set forth in Section 12 of the Build Illinois Bond
13 Act.
14 Subject to payment of amounts into the Build Illinois
15 Fund as provided in the preceding paragraph or in any
16 amendment thereto hereafter enacted, the following specified
17 monthly installment of the amount requested in the
18 certificate of the Chairman of the Metropolitan Pier and
19 Exposition Authority provided under Section 8.25f of the
20 State Finance Act, but not in excess of sums designated as
21 "Total Deposit", shall be deposited in the aggregate from
22 collections under Section 9 of the Use Tax Act, Section 9 of
23 the Service Use Tax Act, Section 9 of the Service Occupation
24 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
25 into the McCormick Place Expansion Project Fund in the
26 specified fiscal years.
27 Fiscal Year Total Deposit
28 1993 $0
29 1994 53,000,000
30 1995 58,000,000
31 1996 61,000,000
32 1997 64,000,000
33 1998 68,000,000
34 1999 71,000,000
35 2000 75,000,000
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1 2001 80,000,000
2 2002 84,000,000
3 2003 89,000,000
4 2004 93,000,000
5 2005 97,000,000
6 2006 102,000,000
7 2007 and 106,000,000
8 each fiscal year
9 thereafter that bonds
10 are outstanding under
11 Section 13.2 of the
12 Metropolitan Pier and
13 Exposition Authority
14 Act, but not after fiscal year 2029.
15 Beginning July 20, 1993 and in each month of each fiscal
16 year thereafter, one-eighth of the amount requested in the
17 certificate of the Chairman of the Metropolitan Pier and
18 Exposition Authority for that fiscal year, less the amount
19 deposited into the McCormick Place Expansion Project Fund by
20 the State Treasurer in the respective month under subsection
21 (g) of Section 13 of the Metropolitan Pier and Exposition
22 Authority Act, plus cumulative deficiencies in the deposits
23 required under this Section for previous months and years,
24 shall be deposited into the McCormick Place Expansion Project
25 Fund, until the full amount requested for the fiscal year,
26 but not in excess of the amount specified above as "Total
27 Deposit", has been deposited.
28 Subject to payment of amounts into the Build Illinois
29 Fund and the McCormick Place Expansion Project Fund pursuant
30 to the preceding paragraphs or in any amendment thereto
31 hereafter enacted, each month the Department shall pay into
32 the Local Government Distributive Fund 0.4% of the net
33 revenue realized for the preceding month from the 5% general
34 rate or 0.4% of 80% of the net revenue realized for the
35 preceding month from the 6.25% general rate, as the case may
-61- LRB9106061EGfgccr5
1 be, on the selling price of tangible personal property which
2 amount shall, subject to appropriation, be distributed as
3 provided in Section 2 of the State Revenue Sharing Act. No
4 payments or distributions pursuant to this paragraph shall be
5 made if the tax imposed by this Act on photoprocessing
6 products is declared unconstitutional, or if the proceeds
7 from such tax are unavailable for distribution because of
8 litigation.
9 Subject to payment of amounts into the Build Illinois
10 Fund, the McCormick Place Expansion Project to the preceding
11 paragraphs or in any amendments thereto hereafter enacted,
12 beginning July 1, 1993, the Department shall each month pay
13 into the Illinois Tax Increment Fund 0.27% of 80% of the net
14 revenue realized for the preceding month from the 6.25%
15 general rate on the selling price of tangible personal
16 property.
17 Of the remainder of the moneys received by the Department
18 pursuant to this Act, 75% thereof shall be paid into the
19 State Treasury and 25% shall be reserved in a special account
20 and used only for the transfer to the Common School Fund as
21 part of the monthly transfer from the General Revenue Fund in
22 accordance with Section 8a of the State Finance Act.
23 The Department may, upon separate written notice to a
24 taxpayer, require the taxpayer to prepare and file with the
25 Department on a form prescribed by the Department within not
26 less than 60 days after receipt of the notice an annual
27 information return for the tax year specified in the notice.
28 Such annual return to the Department shall include a
29 statement of gross receipts as shown by the retailer's last
30 Federal income tax return. If the total receipts of the
31 business as reported in the Federal income tax return do not
32 agree with the gross receipts reported to the Department of
33 Revenue for the same period, the retailer shall attach to his
34 annual return a schedule showing a reconciliation of the 2
35 amounts and the reasons for the difference. The retailer's
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1 annual return to the Department shall also disclose the cost
2 of goods sold by the retailer during the year covered by such
3 return, opening and closing inventories of such goods for
4 such year, costs of goods used from stock or taken from stock
5 and given away by the retailer during such year, payroll
6 information of the retailer's business during such year and
7 any additional reasonable information which the Department
8 deems would be helpful in determining the accuracy of the
9 monthly, quarterly or annual returns filed by such retailer
10 as provided for in this Section.
11 If the annual information return required by this Section
12 is not filed when and as required, the taxpayer shall be
13 liable as follows:
14 (i) Until January 1, 1994, the taxpayer shall be
15 liable for a penalty equal to 1/6 of 1% of the tax due
16 from such taxpayer under this Act during the period to be
17 covered by the annual return for each month or fraction
18 of a month until such return is filed as required, the
19 penalty to be assessed and collected in the same manner
20 as any other penalty provided for in this Act.
21 (ii) On and after January 1, 1994, the taxpayer
22 shall be liable for a penalty as described in Section 3-4
23 of the Uniform Penalty and Interest Act.
24 The chief executive officer, proprietor, owner or highest
25 ranking manager shall sign the annual return to certify the
26 accuracy of the information contained therein. Any person
27 who willfully signs the annual return containing false or
28 inaccurate information shall be guilty of perjury and
29 punished accordingly. The annual return form prescribed by
30 the Department shall include a warning that the person
31 signing the return may be liable for perjury.
32 The provisions of this Section concerning the filing of
33 an annual information return do not apply to a retailer who
34 is not required to file an income tax return with the United
35 States Government.
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1 As soon as possible after the first day of each month,
2 upon certification of the Department of Revenue, the
3 Comptroller shall order transferred and the Treasurer shall
4 transfer from the General Revenue Fund to the Motor Fuel Tax
5 Fund an amount equal to 1.7% of 80% of the net revenue
6 realized under this Act for the second preceding month;
7 except that this transfer shall not be made for the months
8 February through June, 1992. Beginning April 1, 2000, this
9 transfer is no longer required and shall not be made.
10 Net revenue realized for a month shall be the revenue
11 collected by the State pursuant to this Act, less the amount
12 paid out during that month as refunds to taxpayers for
13 overpayment of liability.
14 For greater simplicity of administration, manufacturers,
15 importers and wholesalers whose products are sold at retail
16 in Illinois by numerous retailers, and who wish to do so, may
17 assume the responsibility for accounting and paying to the
18 Department all tax accruing under this Act with respect to
19 such sales, if the retailers who are affected do not make
20 written objection to the Department to this arrangement.
21 Any person who promotes, organizes, provides retail
22 selling space for concessionaires or other types of sellers
23 at the Illinois State Fair, DuQuoin State Fair, county fairs,
24 local fairs, art shows, flea markets and similar exhibitions
25 or events, including any transient merchant as defined by
26 Section 2 of the Transient Merchant Act of 1987, is required
27 to file a report with the Department providing the name of
28 the merchant's business, the name of the person or persons
29 engaged in merchant's business, the permanent address and
30 Illinois Retailers Occupation Tax Registration Number of the
31 merchant, the dates and location of the event and other
32 reasonable information that the Department may require. The
33 report must be filed not later than the 20th day of the month
34 next following the month during which the event with retail
35 sales was held. Any person who fails to file a report
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1 required by this Section commits a business offense and is
2 subject to a fine not to exceed $250.
3 Any person engaged in the business of selling tangible
4 personal property at retail as a concessionaire or other type
5 of seller at the Illinois State Fair, county fairs, art
6 shows, flea markets and similar exhibitions or events, or any
7 transient merchants, as defined by Section 2 of the Transient
8 Merchant Act of 1987, may be required to make a daily report
9 of the amount of such sales to the Department and to make a
10 daily payment of the full amount of tax due. The Department
11 shall impose this requirement when it finds that there is a
12 significant risk of loss of revenue to the State at such an
13 exhibition or event. Such a finding shall be based on
14 evidence that a substantial number of concessionaires or
15 other sellers who are not residents of Illinois will be
16 engaging in the business of selling tangible personal
17 property at retail at the exhibition or event, or other
18 evidence of a significant risk of loss of revenue to the
19 State. The Department shall notify concessionaires and other
20 sellers affected by the imposition of this requirement. In
21 the absence of notification by the Department, the
22 concessionaires and other sellers shall file their returns as
23 otherwise required in this Section.
24 (Source: P.A. 89-89, eff. 6-30-95; 89-235, eff. 8-4-95;
25 89-379, eff. 1-1-96; 89-626, eff. 8-9-96; 90-491, eff.
26 1-1-99; 90-612, eff. 7-8-98.)
27 Section 30. The Motor Fuel Tax Act is amended by
28 changing Section 8 as follows:
29 (35 ILCS 505/8) (from Ch. 120, par. 424)
30 Sec. 8. Except as provided in Section 8a, all money
31 received by the Department under this Act, including payments
32 made to the Department by member jurisdictions participating
33 in the International Fuel Tax Agreement, shall be deposited
-65- LRB9106061EGfgccr5
1 in a special fund in the State treasury, to be known as the
2 "Motor Fuel Tax Fund", and shall be used as follows:
3 (a) 2 1/2 cents per gallon of the tax collected on
4 special fuel under paragraph (b) of Section 2 and Section 13a
5 of this Act shall be transferred to the State Construction
6 Account Fund in the State Treasury;
7 (b) $420,000 shall be transferred each month to the
8 State Boating Act Fund to be used by the Department of
9 Natural Resources for the purposes specified in Article X of
10 the Boat Registration and Safety Act;
11 (c) $2,250,000 $1,500,000 shall be transferred each
12 month to the Grade Crossing Protection Fund to be used as
13 follows: not less than $6,000,000 each fiscal year shall be
14 used for the construction or reconstruction of rail highway
15 grade separation structures; beginning with fiscal year 1997
16 and ending in fiscal year 1999, $1,500,000, and $750,000 in
17 fiscal year 2000 and each fiscal year thereafter shall be
18 transferred to the Transportation Regulatory Fund and shall
19 be accounted for as part of the rail carrier portion of such
20 funds and shall be used to pay the cost of administration of
21 the Illinois Commerce Commission's railroad safety program in
22 connection with its duties under subsection (3) of Section
23 18c-7401 of the Illinois Vehicle Code, with the remainder to
24 be used by the Department of Transportation upon order of the
25 Illinois Commerce Commission, to pay that part of the cost
26 apportioned by such Commission to the State to cover the
27 interest of the public in the use of highways, roads or
28 streets in the county highway system, township and district
29 road system or municipal street system as defined in the
30 Illinois Highway Code, as the same may from time to time be
31 amended, for separation of grades, for installation,
32 construction or reconstruction of crossing protection or
33 reconstruction, alteration, relocation including construction
34 or improvement of any existing highway necessary for access
35 to property or improvement of any grade crossing including
-66- LRB9106061EGfgccr5
1 the necessary highway approaches thereto of any railroad
2 across the highway or public road, as provided for in and in
3 accordance with Section 18c-7401 of the Illinois Vehicle
4 Code. In entering orders for projects for which payments
5 from the Grade Crossing Protection Fund will be made, the
6 Commission shall account for expenditures authorized by the
7 orders on a cash rather than an accrual basis. For purposes
8 of this requirement an "accrual basis" assumes that the total
9 cost of the project is expended in the fiscal year in which
10 the order is entered, while a "cash basis" allocates the cost
11 of the project among fiscal years as expenditures are
12 actually made. To meet the requirements of this subsection,
13 the Illinois Commerce Commission shall develop annual and
14 5-year project plans of rail crossing capital improvements
15 that will be paid for with moneys from the Grade Crossing
16 Protection Fund. The annual project plan shall identify
17 projects for the succeeding fiscal year and the 5-year
18 project plan shall identify projects for the 5 directly
19 succeeding fiscal years. The Commission shall submit the
20 annual and 5-year project plans for this Fund to the
21 Governor, the President of the Senate, the Senate Minority
22 Leader, the Speaker of the Senate of Representatives, and the
23 Minority Leader of the Senate of Representatives on the first
24 Wednesday in April of each year;
25 (d) of the amount remaining after allocations provided
26 for in subsections (a), (b) and (c), a sufficient amount
27 shall be reserved to pay all of the following:
28 (1) the costs of the Department of Revenue in
29 administering this Act;
30 (2) the costs of the Department of Transportation
31 in performing its duties imposed by the Illinois Highway
32 Code for supervising the use of motor fuel tax funds
33 apportioned to municipalities, counties and road
34 districts;
35 (3) refunds provided for in Section 13 of this Act
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1 and under the terms of the International Fuel Tax
2 Agreement referenced in Section 14a;
3 (4) from October 1, 1985 until June 30, 1994, the
4 administration of the Vehicle Emissions Inspection Law,
5 which amount shall be certified monthly by the
6 Environmental Protection Agency to the State Comptroller
7 and shall promptly be transferred by the State
8 Comptroller and Treasurer from the Motor Fuel Tax Fund to
9 the Vehicle Inspection Fund, and beginning July 1, 1994,
10 and until December 31, 2000, one-twelfth of $25,000,000
11 each month for the administration of the Vehicle
12 Emissions Inspection Law of 1995, to be transferred by
13 the State Comptroller and Treasurer from the Motor Fuel
14 Tax Fund into the Vehicle Inspection Fund;
15 (5) amounts ordered paid by the Court of Claims;
16 and
17 (6) payment of motor fuel use taxes due to member
18 jurisdictions under the terms of the International Fuel
19 Tax Agreement. The Department shall certify these
20 amounts to the Comptroller by the 15th day of each month;
21 the Comptroller shall cause orders to be drawn for such
22 amounts, and the Treasurer shall administer those amounts
23 on or before the last day of each month;
24 (e) after allocations for the purposes set forth in
25 subsections (a), (b), (c), and (d), the remaining amount
26 shall be apportioned as follows:
27 (1) Until January 1, 2000, 58.4%, and beginning
28 January 1, 2000, 45.6% shall be deposited as follows:
29 (A) 37% into the State Construction Account
30 Fund, and
31 (B) 63% into the Road Fund, $1,250,000 of
32 which shall be reserved each month for the
33 Department of Transportation to be used in
34 accordance with the provisions of Sections 6-901
35 through 6-906 of the Illinois Highway Code;
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1 (2) Until January 1, 2000, 41.6%, and beginning
2 January 1, 2000, 54.4% shall be transferred to the
3 Department of Transportation to be distributed as
4 follows:
5 (A) 49.10% to the municipalities of the State,
6 (B) 16.74% to the counties of the State having
7 1,000,000 or more inhabitants,
8 (C) 18.27% to the counties of the State having
9 less than 1,000,000 inhabitants,
10 (D) 15.89% to the road districts of the State.
11 As soon as may be after the first day of each month the
12 Department of Transportation shall allot to each municipality
13 its share of the amount apportioned to the several
14 municipalities which shall be in proportion to the population
15 of such municipalities as determined by the last preceding
16 municipal census if conducted by the Federal Government or
17 Federal census. If territory is annexed to any municipality
18 subsequent to the time of the last preceding census the
19 corporate authorities of such municipality may cause a census
20 to be taken of such annexed territory and the population so
21 ascertained for such territory shall be added to the
22 population of the municipality as determined by the last
23 preceding census for the purpose of determining the allotment
24 for that municipality. If the population of any municipality
25 was not determined by the last Federal census preceding any
26 apportionment, the apportionment to such municipality shall
27 be in accordance with any census taken by such municipality.
28 Any municipal census used in accordance with this Section
29 shall be certified to the Department of Transportation by the
30 clerk of such municipality, and the accuracy thereof shall be
31 subject to approval of the Department which may make such
32 corrections as it ascertains to be necessary.
33 As soon as may be after the first day of each month the
34 Department of Transportation shall allot to each county its
35 share of the amount apportioned to the several counties of
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1 the State as herein provided. Each allotment to the several
2 counties having less than 1,000,000 inhabitants shall be in
3 proportion to the amount of motor vehicle license fees
4 received from the residents of such counties, respectively,
5 during the preceding calendar year. The Secretary of State
6 shall, on or before April 15 of each year, transmit to the
7 Department of Transportation a full and complete report
8 showing the amount of motor vehicle license fees received
9 from the residents of each county, respectively, during the
10 preceding calendar year. The Department of Transportation
11 shall, each month, use for allotment purposes the last such
12 report received from the Secretary of State.
13 As soon as may be after the first day of each month, the
14 Department of Transportation shall allot to the several
15 counties their share of the amount apportioned for the use of
16 road districts. The allotment shall be apportioned among the
17 several counties in the State in the proportion which the
18 total mileage of township or district roads in the respective
19 counties bears to the total mileage of all township and
20 district roads in the State. Funds allotted to the respective
21 counties for the use of road districts therein shall be
22 allocated to the several road districts in the county in the
23 proportion which the total mileage of such township or
24 district roads in the respective road districts bears to the
25 total mileage of all such township or district roads in the
26 county. After July 1 of any year, no allocation shall be
27 made for any road district unless it levied a tax for road
28 and bridge purposes in an amount which will require the
29 extension of such tax against the taxable property in any
30 such road district at a rate of not less than either .08% of
31 the value thereof, based upon the assessment for the year
32 immediately prior to the year in which such tax was levied
33 and as equalized by the Department of Revenue or, in DuPage
34 County, an amount equal to or greater than $12,000 per mile
35 of road under the jurisdiction of the road district,
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1 whichever is less. If any road district has levied a special
2 tax for road purposes pursuant to Sections 6-601, 6-602 and
3 6-603 of the Illinois Highway Code, and such tax was levied
4 in an amount which would require extension at a rate of not
5 less than .08% of the value of the taxable property thereof,
6 as equalized or assessed by the Department of Revenue, or, in
7 DuPage County, an amount equal to or greater than $12,000 per
8 mile of road under the jurisdiction of the road district,
9 whichever is less, such levy shall, however, be deemed a
10 proper compliance with this Section and shall qualify such
11 road district for an allotment under this Section. If a
12 township has transferred to the road and bridge fund money
13 which, when added to the amount of any tax levy of the road
14 district would be the equivalent of a tax levy requiring
15 extension at a rate of at least .08%, or, in DuPage County,
16 an amount equal to or greater than $12,000 per mile of road
17 under the jurisdiction of the road district, whichever is
18 less, such transfer, together with any such tax levy, shall
19 be deemed a proper compliance with this Section and shall
20 qualify the road district for an allotment under this
21 Section.
22 In counties in which a property tax extension limitation
23 is imposed under the Property Tax Extension Limitation Law,
24 road districts may retain their entitlement to a motor fuel
25 tax allotment if, at the time the property tax extension
26 limitation was imposed, the road district was levying a road
27 and bridge tax at a rate sufficient to entitle it to a motor
28 fuel tax allotment and continues to levy the maximum
29 allowable amount after the imposition of the property tax
30 extension limitation. Any road district may in all
31 circumstances retain its entitlement to a motor fuel tax
32 allotment if it levied a road and bridge tax in an amount
33 that will require the extension of the tax against the
34 taxable property in the road district at a rate of not less
35 than 0.08% of the assessed value of the property, based upon
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1 the assessment for the year immediately preceding the year in
2 which the tax was levied and as equalized by the Department
3 of Revenue or, in DuPage County, an amount equal to or
4 greater than $12,000 per mile of road under the jurisdiction
5 of the road district, whichever is less.
6 As used in this Section the term "road district" means
7 any road district, including a county unit road district,
8 provided for by the Illinois Highway Code; and the term
9 "township or district road" means any road in the township
10 and district road system as defined in the Illinois Highway
11 Code. For the purposes of this Section, "road district" also
12 includes park districts, forest preserve districts and
13 conservation districts organized under Illinois law and
14 "township or district road" also includes such roads as are
15 maintained by park districts, forest preserve districts and
16 conservation districts. The Department of Transportation
17 shall determine the mileage of all township and district
18 roads for the purposes of making allotments and allocations
19 of motor fuel tax funds for use in road districts.
20 Payment of motor fuel tax moneys to municipalities and
21 counties shall be made as soon as possible after the
22 allotment is made. The treasurer of the municipality or
23 county may invest these funds until their use is required and
24 the interest earned by these investments shall be limited to
25 the same uses as the principal funds.
26 (Source: P.A. 89-167, eff. 1-1-96; 89-445, eff. 2-7-96;
27 89-699, eff. 1-16-97; 90-110, eff. 7-14-97; 90-655, eff.
28 7-30-98; 90-659, eff. 1-1-99; 90-691, eff. 1-1-99; revised
29 9-16-98.)
30 Section 35. The Regional Transportation Authority Act is
31 amended by changing Sections 4.04, 4.09, 4.12, and 4.13 as
32 follows:
33 (70 ILCS 3615/4.04) (from Ch. 111 2/3, par. 704.04)
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1 Sec. 4.04. Issuance and Pledge of Bonds and Notes.
2 (a) The Authority shall have the continuing power to
3 borrow money and to issue its negotiable bonds or notes as
4 provided in this Section. Unless otherwise indicated in this
5 Section, the term "notes" also includes bond anticipation
6 notes, which are notes which by their terms provide for their
7 payment from the proceeds of bonds thereafter to be issued.
8 Bonds or notes of the Authority may be issued for any or all
9 of the following purposes: to pay costs to the Authority or a
10 Service Board of constructing or acquiring any public
11 transportation facilities (including funds and rights
12 relating thereto, as provided in Section 2.05 of this Act);
13 to repay advances to the Authority or a Service Board made
14 for such purposes; to pay other expenses of the Authority or
15 a Service Board incident to or incurred in connection with
16 such construction or acquisition; to provide funds for any
17 transportation agency to pay principal of or interest or
18 redemption premium on any bonds or notes, whether as such
19 amounts become due or by earlier redemption, issued prior to
20 the date of this amendatory Act by such transportation agency
21 to construct or acquire public transportation facilities or
22 to provide funds to purchase such bonds or notes; and to
23 provide funds for any transportation agency to construct or
24 acquire any public transportation facilities, to repay
25 advances made for such purposes, and to pay other expenses
26 incident to or incurred in connection with such construction
27 or acquisition; and to provide funds for payment of
28 obligations, including the funding of reserves, under any
29 self-insurance plan or joint self-insurance pool or entity.
30 In addition to any other borrowing as may be authorized
31 by this Section, the Authority may issue its notes, from time
32 to time, in anticipation of tax receipts of the Authority or
33 of other revenues or receipts of the Authority, in order to
34 provide money for the Authority or the Service Boards to
35 cover any cash flow deficit which the Authority or a Service
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1 Board anticipates incurring. Any such notes are referred to
2 in this Section as "Working Cash Notes". No Working Cash
3 Notes shall be issued for a term of longer than 18 months.
4 Proceeds of Working Cash Notes may be used to pay day to day
5 operating expenses of the Authority or the Service Boards,
6 consisting of wages, salaries and fringe benefits,
7 professional and technical services (including legal, audit,
8 engineering and other consulting services), office rental,
9 furniture, fixtures and equipment, insurance premiums, claims
10 for self-insured amounts under insurance policies, public
11 utility obligations for telephone, light, heat and similar
12 items, travel expenses, office supplies, postage, dues,
13 subscriptions, public hearings and information expenses, fuel
14 purchases, and payments of grants and payments under purchase
15 of service agreements for operations of transportation
16 agencies, prior to the receipt by the Authority or a Service
17 Board from time to time of funds for paying such expenses.
18 In addition to any Working Cash Notes that the Board of the
19 Authority may determine to issue, the Suburban Bus Board, the
20 Commuter Rail Board or the Board of the Chicago Transit
21 Authority may demand and direct that the Authority issue its
22 Working Cash Notes in such amounts and having such maturities
23 as the Service Board may determine.
24 Notwithstanding any other provision of this Act, any
25 amounts necessary to pay principal of and interest on any
26 Working Cash Notes issued at the demand and direction of a
27 Service Board or any Working Cash Notes the proceeds of which
28 were used for the direct benefit of a Service Board or any
29 other Bonds or Notes of the Authority the proceeds of which
30 were used for the direct benefit of a Service Board shall
31 constitute a reduction of the amount of the proceeds of any
32 tax imposed by the Authority under Sections 4.03 and 4.03.1
33 or any other funds provided by the Authority to that a
34 Service Board. The Authority shall, after deducting any
35 costs of issuance, tender the net proceeds of any Working
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1 Cash Notes issued at the demand and direction of a Service
2 Board to such Service Board as soon as may be practicable
3 after the proceeds are received. The Authority may also
4 issue notes or bonds to pay, refund or redeem any of its
5 notes and bonds, including to pay redemption premiums or
6 accrued interest on such bonds or notes being renewed, paid
7 or refunded, and other costs in connection therewith. The
8 Authority may also utilize the proceeds of any such bonds or
9 notes to pay the legal, financial, administrative and other
10 expenses of such authorization, issuance, sale or delivery of
11 bonds or notes or to provide or increase a debt service
12 reserve fund with respect to any or all of its bonds or
13 notes. The Authority may also issue and deliver its bonds or
14 notes in exchange for any public transportation facilities,
15 (including funds and rights relating thereto, as provided in
16 Section 2.05 of this Act) or in exchange for outstanding
17 bonds or notes of the Authority, including any accrued
18 interest or redemption premium thereon, without advertising
19 or submitting such notes or bonds for public bidding.
20 (b) The ordinance providing for the issuance of any such
21 bonds or notes shall fix the date or dates of maturity, the
22 dates on which interest is payable, any sinking fund account
23 or reserve fund account provisions and all other details of
24 such bonds or notes and may provide for such covenants or
25 agreements necessary or desirable with regard to the issue,
26 sale and security of such bonds or notes. The rate or rates
27 of interest on its bonds or notes may be fixed or variable
28 and the Authority shall determine or provide for the
29 determination of the rate or rates of interest of its bonds
30 or notes issued under this Act in an ordinance adopted by the
31 Authority prior to the issuance thereof, none of which rates
32 of interest shall exceed that permitted in the Bond
33 Authorization Act "An Act to authorize public corporations to
34 issue bonds, other evidences of indebtedness and tax
35 anticipation warrants subject to interest rate limitations
-75- LRB9106061EGfgccr5
1 set forth therein", approved May 26, 1970, as now or
2 hereafter amended. Interest may be payable annually or
3 semi-annually, or at such other times as are provided for by
4 the Board. Bonds and notes issued under this Section may be
5 issued as serial or term obligations, shall be of such
6 denomination or denominations and form, including interest
7 coupons to be attached thereto, be executed in such manner,
8 shall be payable at such place or places and bear such date
9 as the Authority shall fix by the ordinance authorizing such
10 bond or note and shall mature at such time or times, within a
11 period not to exceed forty years from the date of issue, and
12 may be redeemable prior to maturity with or without premium,
13 at the option of the Authority, upon such terms and
14 conditions as the Authority shall fix by the ordinance
15 authorizing the issuance of such bonds or notes. No bond
16 anticipation note or any renewal thereof shall mature at any
17 time or times exceeding 5 years from the date of the first
18 issuance of such note. The Authority may provide for the
19 registration of bonds or notes in the name of the owner as to
20 the principal alone or as to both principal and interest,
21 upon such terms and conditions as the Authority may
22 determine. The ordinance authorizing bonds or notes may
23 provide for the exchange of such bonds or notes which are
24 fully registered, as to both principal and interest, with
25 bonds or notes which are registerable as to principal only.
26 All bonds or notes issued under this Section by the Authority
27 other than those issued in exchange for property or for bonds
28 or notes of the Authority shall be sold at a price which may
29 be at a premium or discount but such that the interest cost
30 (excluding any redemption premium) to the Authority of the
31 proceeds of an issue of such bonds or notes, computed to
32 stated maturity according to standard tables of bond values,
33 shall not exceed that permitted in the Bond Authorization Act
34 "An Act to authorize public corporations to issue bonds,
35 other evidences of indebtedness and tax anticipation warrants
-76- LRB9106061EGfgccr5
1 subject to interest rate limitations set forth therein",
2 approved May 26, 1970, as now or hereafter amended. Such
3 bonds or notes shall be sold at such time or times and, until
4 January 1, 1995, in such manner as the Authority shall
5 determine. The Authority shall notify the Bureau of the
6 Budget and the State Comptroller at least 30 days before any
7 bond sale and shall file with the Bureau of the Budget and
8 the State Comptroller a certified copy of any ordinance
9 authorizing the issuance of bonds at or before the issuance
10 of the bonds. After December 31, 1994, any such bonds or
11 notes shall be sold to the highest and best bidder on sealed
12 bids as the Authority shall deem. As such bonds or notes are
13 to be sold the Authority shall advertise for proposals to
14 purchase the bonds or notes which advertisement shall be
15 published at least once in a daily newspaper of general
16 circulation published in the metropolitan region at least 10
17 days before the time set for the submission of bids. The
18 Authority shall have the right to reject any or all bids.
19 Notwithstanding any other provisions of this Section, Working
20 Cash Notes or bonds or notes to provide funds for
21 self-insurance or a joint self-insurance pool or entity may
22 be sold either upon competitive bidding or by negotiated sale
23 (without any requirement of publication of intention to
24 negotiate the sale of such Notes), as the Board shall
25 determine by ordinance adopted with the affirmative votes of
26 at least 7 Directors. In case any officer whose signature
27 appears on any bonds, notes or coupons authorized pursuant to
28 this Section shall cease to be such officer before delivery
29 of such bonds or notes, such signature shall nevertheless be
30 valid and sufficient for all purposes, the same as if such
31 officer had remained in office until such delivery. Neither
32 the Directors of the Authority nor any person executing any
33 bonds or notes thereof shall be liable personally on any such
34 bonds or notes or coupons by reason of the issuance thereof.
35 (c) All bonds or notes of the Authority issued pursuant
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1 to this Section shall be general obligations of the Authority
2 to which shall be pledged the full faith and credit of the
3 Authority, as provided in this Section. Such bonds or notes
4 shall be secured as provided in the authorizing ordinance,
5 which may, notwithstanding any other provision of this Act,
6 include in addition to any other security, a specific pledge
7 or assignment of and lien on or security interest in any or
8 all tax receipts of the Authority and on any or all other
9 revenues or moneys of the Authority from whatever source,
10 which may by law be utilized for debt service purposes and a
11 specific pledge or assignment of and lien on or security
12 interest in any funds or accounts established or provided for
13 by the ordinance of the Authority authorizing the issuance of
14 such bonds or notes. Any such pledge, assignment, lien or
15 security interest for the benefit of holders of bonds or
16 notes of the Authority shall be valid and binding from the
17 time the bonds or notes are issued without any physical
18 delivery or further act, and shall be valid and binding as
19 against and prior to the claims of all other parties having
20 claims of any kind against the Authority or any other person
21 irrespective of whether such other parties have notice of
22 such pledge, assignment, lien or security interest. The
23 obligations of the Authority incurred pursuant to this
24 Section shall be superior to and have priority over any other
25 obligations of the Authority.
26 The Authority may provide in the ordinance authorizing
27 the issuance of any bonds or notes issued pursuant to this
28 Section for the creation of, deposits in, and regulation and
29 disposition of sinking fund or reserve accounts relating to
30 such bonds or notes. The ordinance authorizing the issuance
31 of any bonds or notes pursuant to this Section may contain
32 provisions as part of the contract with the holders of the
33 bonds or notes, for the creation of a separate fund to
34 provide for the payment of principal and interest on such
35 bonds or notes and for the deposit in such fund from any or
-78- LRB9106061EGfgccr5
1 all the tax receipts of the Authority and from any or all
2 such other moneys or revenues of the Authority from whatever
3 source which may by law be utilized for debt service
4 purposes, all as provided in such ordinance, of amounts to
5 meet the debt service requirements on such bonds or notes,
6 including principal and interest, and any sinking fund or
7 reserve fund account requirements as may be provided by such
8 ordinance, and all expenses incident to or in connection with
9 such fund and accounts or the payment of such bonds or notes.
10 Such ordinance may also provide limitations on the issuance
11 of additional bonds or notes of the Authority. No such bonds
12 or notes of the Authority shall constitute a debt of the
13 State of Illinois. Nothing in this Act shall be construed to
14 enable the Authority to impose any ad valorem tax on
15 property.
16 (d) The ordinance of the Authority authorizing the
17 issuance of any bonds or notes may provide additional
18 security for such bonds or notes by providing for appointment
19 of a corporate trustee (which may be any trust company or
20 bank having the powers of a trust company within the state)
21 with respect to such bonds or notes. The ordinance shall
22 prescribe the rights, duties and powers of the trustee to be
23 exercised for the benefit of the Authority and the protection
24 of the holders of such bonds or notes. The ordinance may
25 provide for the trustee to hold in trust, invest and use
26 amounts in funds and accounts created as provided by the
27 ordinance with respect to the bonds or notes. The ordinance
28 may provide for the assignment and direct payment to the
29 trustee of any or all amounts produced from the sources
30 provided in Section 4.03 of this Act and provided in Section
31 6z-17 of "An Act in relation to State finance", approved June
32 10, 1919, as amended. Upon receipt of notice of any such
33 assignment, the Department of Revenue and the Comptroller of
34 the State of Illinois shall thereafter, notwithstanding the
35 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,
35 together with interest thereon, with interest on any unpaid
-80- LRB9106061EGfgccr5
1 installments of interest, and all costs and expenses in
2 connection with any action or proceedings by or on behalf of
3 such holders, are fully met and discharged. In addition, the
4 State pledges to and agrees with the holders of the bonds and
5 notes of the Authority issued pursuant to this Section that
6 the State will not limit or alter the basis on which State
7 funds are to be paid to the Authority as provided in this
8 Act, or the use of such funds, so as to impair the terms of
9 any such contract. The Authority is authorized to include
10 these pledges and agreements of the State in any contract
11 with the holders of bonds or notes issued pursuant to this
12 Section.
13 (g)(1) Except as provided in subdivisions (g)(2) and
14 (g)(3) of Section 4.04 of this Act, the Authority shall not
15 at any time issue, sell or deliver any bonds or notes (other
16 than Working Cash Notes) pursuant to this Section 4.04 which
17 will cause it to have issued and outstanding at any time in
18 excess of $800,000,000 $500,000,000 of such bonds and notes
19 (other than Working Cash Notes). The Authority shall not at
20 any time issue, sell or deliver any Working Cash Notes
21 pursuant to this Section which will cause it to have issued
22 and outstanding at any time in excess of $100,000,000 of
23 Working Cash Notes. Bonds or notes which are being paid or
24 retired by such issuance, sale or delivery of bonds or notes,
25 and bonds or notes for which sufficient funds have been
26 deposited with the paying agency of such bonds or notes to
27 provide for payment of principal and interest thereon or to
28 provide for the redemption thereof, all pursuant to the
29 ordinance authorizing the issuance of such bonds or notes,
30 shall not be considered to be outstanding for the purposes of
31 the first two sentences of this subsection.
32 (2) In addition to the authority provided by paragraphs
33 paragraph (1) and (3), the Authority is authorized to issue,
34 sell and deliver bonds or notes for Strategic Capital
35 Improvement Projects approved pursuant to Section 4.13 as
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1 follows:
2 $100,000,000 is authorized to be issued on or after
3 January 1, 1990;
4 an additional $100,000,000 is authorized to be issued on
5 or after January 1, 1991;
6 an additional $100,000,000 is authorized to be issued on
7 or after January 1, 1992;
8 an additional $100,000,000 is authorized to be issued on
9 or after January 1, 1993;
10 an additional $100,000,000 is authorized to be issued on
11 or after January 1, 1994; and
12 the aggregate total authorization of bonds and notes for
13 Strategic Capital Improvement Projects as of January 1, 1994,
14 shall be $500,000,000.
15 The Authority is also authorized to issue, sell, and
16 deliver bonds or notes in such amounts as are necessary to
17 provide for the refunding or advance refunding of bonds or
18 notes issued for Strategic Capital Improvement Projects under
19 this subdivision (g)(2), provided that no such refunding bond
20 or note shall mature later than the final maturity date of
21 the series of bonds or notes being refunded, and provided
22 further that the debt service requirements for such refunding
23 bonds or notes in the current or any future fiscal year shall
24 not exceed the debt service requirements for that year on the
25 refunded bonds or notes.
26 (3) In addition to the authority provided by paragraphs
27 (1) and (2), the Authority is authorized to issue, sell, and
28 deliver bonds or notes for Strategic Capital Improvement
29 Projects approved pursuant to Section 4.13 as follows:
30 $260,000,000 is authorized to be issued on or after
31 January 1, 2000;
32 an additional $260,000,000 is authorized to be issued on
33 or after January 1, 2001;
34 an additional $260,000,000 is authorized to be issued on
35 or after January 1, 2002;
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1 an additional $260,000,000 is authorized to be issued on
2 or after January 1, 2003;
3 an additional $260,000,000 is authorized to be issued on
4 or after January 1, 2004; and
5 the aggregate total authorization of bonds and notes for
6 Strategic Capital Improvement Projects pursuant to this
7 paragraph (3) as of January 1, 2004 shall be $1,300,000,000.
8 The Authority is also authorized to issue, sell, and
9 deliver bonds or notes in such amounts as are necessary to
10 provide for the refunding or advance refunding of bonds or
11 notes issued for Strategic Capital Improvement projects under
12 this subdivision (g)(3), provided that no such refunding bond
13 or note shall mature later than the final maturity date of
14 the series of bonds or notes being refunded, and provided
15 further that the debt service requirements for such refunding
16 bonds or notes in the current or any future fiscal year shall
17 not exceed the debt service requirements for that year on the
18 refunded bonds or notes.
19 (h) The Authority, subject to the terms of any
20 agreements with noteholders or bond holders as may then
21 exist, shall have power, out of any funds available therefor,
22 to purchase notes or bonds of the Authority, which shall
23 thereupon be cancelled.
24 (i) In addition to any other authority granted by law,
25 the State Treasurer may, with the approval of the Governor,
26 invest or reinvest, at a price not to exceed par, any State
27 money in the State Treasury which is not needed for current
28 expenditures due or about to become due in Working Cash
29 Notes.
30 (Source: P.A. 86-16.)
31 (70 ILCS 3615/4.09) (from Ch. 111 2/3, par. 704.09)
32 Sec. 4.09. Public Transportation Fund and the Regional
33 Transportation Authority Occupation and Use Tax Replacement
34 Fund.
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1 (a) As soon as possible after the first day of each
2 month, beginning November 1, 1983, the Comptroller shall
3 order transferred and the Treasurer shall transfer from the
4 General Revenue Fund to a special fund in the State Treasury,
5 to be known as the "Public Transportation Fund" $9,375,000
6 for each month remaining in State fiscal year 1984. As soon
7 as possible after the first day of each month, beginning July
8 1, 1984, upon certification of the Department of Revenue, the
9 Comptroller shall order transferred and the Treasurer shall
10 transfer from the General Revenue Fund to the Public
11 Transportation Fund an amount equal to 25% of the net
12 revenue, before the deduction of the serviceman and retailer
13 discounts pursuant to Section 9 of the Service Occupation Tax
14 Act and Section 3 of the Retailers' Occupation Tax Act,
15 realized from any tax imposed by the Authority pursuant to
16 Sections 4.03 and 4.03.1 and 25% of the amounts deposited
17 into the Regional Transportation Authority tax fund created
18 by Section 4.03 of this Act, from the County and Mass Transit
19 District Fund as provided in Section 6z-20 of the State
20 Finance Act and 25% of the amounts deposited into the
21 Regional Transportation Authority Occupation and Use Tax
22 Replacement Fund from the State and Local Sales Tax Reform
23 Fund as provided in Section 6z-17 of the State Finance Act.
24 Net revenue realized for a month shall be the revenue
25 collected by the State pursuant to Sections 4.03 and 4.03.1
26 during the previous month from within the metropolitan
27 region, less the amount paid out during that same month as
28 refunds to taxpayers for overpayment of liability in the
29 metropolitan region under Sections 4.03 and 4.03.1.
30 (b) (1) All moneys deposited in the Public
31 Transportation Fund and the Regional Transportation
32 Authority Occupation and Use Tax Replacement Fund,
33 whether deposited pursuant to this Section or otherwise,
34 are allocated to the Authority. Pursuant to
35 appropriation, the Comptroller, as soon as possible after
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1 each monthly transfer provided in this Section and after
2 each deposit into the Public Transportation Fund, shall
3 order the Treasurer to pay to the Authority out of the
4 Public Transportation Fund the amount so transferred or
5 deposited. Such amounts paid to the Authority may be
6 expended by it for its purposes as provided in this Act.
7 Subject to appropriation to the Department of
8 Revenue, the Comptroller, as soon as possible after each
9 deposit into the Regional Transportation Authority
10 Occupation and Use Tax Replacement Fund provided in this
11 Section and Section 6z-17 of the State Finance Act, shall
12 order the Treasurer to pay to the Authority out of the
13 Regional Transportation Authority Occupation and Use Tax
14 Replacement Fund the amount so deposited. Such amounts
15 paid to the Authority may be expended by it for its
16 purposes as provided in this Act.
17 (2) Provided, however, no moneys deposited under
18 subsection (a) of this Section 4.09 shall be paid from
19 the Public Transportation Fund to the Authority or its
20 assignee for any fiscal year beginning after the
21 effective date of this amendatory Act of 1983 until the
22 Authority has certified to the Governor, the Comptroller,
23 and the Mayor of the City of Chicago that it has adopted
24 for that fiscal year a budget and financial plan meeting
25 the requirements in Section 4.01(b).
26 (c) In recognition of the efforts of the Authority to
27 enhance the mass transportation facilities under its control,
28 the State shall provide financial assistance ("Additional
29 State Assistance") in excess of the amounts transferred to
30 the Authority from the General Revenue Fund under subsection
31 (a) of this Section. Additional State Assistance provided in
32 any State fiscal year shall not exceed the actual debt
33 service payable by the Authority during that State fiscal
34 year on bonds or notes issued to finance Strategic Capital
35 Improvement Projects under Section 4.04 of this Act.
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1 Additional State Assistance shall be calculated as provided
2 in subsection (d), but shall in no event exceed the following
3 specified amounts with respect to the following State fiscal
4 years:
5 1990 $5,000,000;
6 1991 $5,000,000;
7 1992 $10,000,000;
8 1993 $10,000,000;
9 1994 $20,000,000;
10 1995 $30,000,000;
11 1996 $40,000,000;
12 1997 $50,000,000;
13 1998 $55,000,000; and
14 each year thereafter $55,000,000.
15 (c-5) The State shall provide financial assistance
16 ("Additional Financial Assistance") in addition to the
17 Additional State Assistance provided by subsection (c) and
18 the amounts transferred to the Authority from the General
19 Revenue Fund under subsection (a) of this Section.
20 Additional Financial Assistance provided by this subsection
21 shall be calculated as provided in subsection (d), but shall
22 in no event exceed the following specified amounts with
23 respect to the following State fiscal years:
24 2000 $0;
25 2001 $16,000,000;
26 2002 $35,000,000;
27 2003 $54,000,000;
28 2004 $73,000,000;
29 2005 $93,000,000; and
30 each year thereafter $100,000,000.
31 (d) Beginning with State fiscal year 1990 and continuing
32 for each State fiscal year thereafter, the Authority shall
33 annually certify to the State Comptroller and State Treasurer
34 , separately with respect to each of subdivisions (g)(2) and
35 (g)(3) of Section 4.04 of this Act, the following amounts:
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1 (1) The amount necessary and required, during the
2 State fiscal year with respect to which the certification
3 is made, to pay its obligations for debt service on all
4 outstanding bonds or notes for Strategic Capital
5 Improvement Projects issued by the Authority under
6 subdivisions (g)(2) and (g)(3) of Section 4.04 of this
7 Act. and
8 (2) An estimate of the amount necessary and
9 required to pay its obligations for debt service for any
10 bonds or notes for Strategic Capital Improvement Projects
11 , upon the issuance of bonds for which an
31 estimated schedule of debt service payments was prepared, the
32 Authority shall file an amended certification with respect to
33 item (2) above, to specify the actual schedule of debt
34 service payments, including the date and amount of each
35 payment, for the remainder of the State fiscal year.
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1 On the first day of each month of the State fiscal year
2 in which there are bonds outstanding with respect to which
3 the certification is made, the State Comptroller shall order
4 transferred and the State Treasurer shall transfer from the
5 General Revenue Fund to the Public Transportation Fund the
6 Additional State Assistance and Additional Financial
7 Assistance in an amount equal to the aggregate of (i) (1)
8 one-twelfth of the sum of the amounts certified under items
9 (1) and (3) above less the amount certified under item (4)
10 above, plus (ii) amount required to pay debt service on bonds
11 and notes issued before the beginning of the State fiscal
12 year and (2) the amount required to pay debt service on bonds
13 and notes issued during the fiscal year, if any, divided by
14 the number of months remaining in the fiscal year after the
15 date of issuance, or some smaller portion as may be necessary
16 under, listed in subsection (c) or (c-5) of this Section for
17 the relevant State fiscal year, plus (iii) any cumulative
18 deficiencies in transfers for prior months, until an amount
19 equal to the sum of the amounts certified under items (1) and
20 (3) above, plus the actual debt service certified under item
21 (2) above, less the amount certified under item (4) above,
22 certified debt service for that State fiscal year on
23 outstanding bonds or notes for Strategic Capital Improvement
24 Projects issued by the Authority under Section 4.04 of this
25 Act has been transferred; except that these transfers are
26 subject to the following limits:.
27 (A) In no event shall the total transfers in any
28 State fiscal year relating to outstanding bonds and notes
29 issued by the Authority under subdivision (g)(2) of
30 Section 4.04 exceed the lesser of the annual maximum
31 amount amounts specified in subsection (c) or the sum of
32 the amounts certified under items (1) and (3) above, plus
33 the actual debt service certified under item (2) above,
34 less the amount certified under item (4) above, with
35 respect to those bonds and notes the total certified debt
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1 service on outstanding bonds or notes for Strategic
2 Capital Improvement Projects issued by the Authority
3 under Section 4.04 of this Act.
4 (B) In no event shall the total transfers in any
5 State fiscal year relating to outstanding bonds and notes
6 issued by the Authority under subdivision (g)(3) of
7 Section 4.04 exceed the lesser of the annual maximum
8 amount specified in subsection (c-5) or the sum of the
9 amounts certified under items (1) and (3) above, plus the
10 actual debt service certified under item (2) above, less
11 the amount certified under item (4) above, with respect
12 to those bonds and notes.
13 The term "outstanding" does not include bonds or notes
14 for which refunding or advance refunding bonds or notes have
15 been issued.
16 (e) Neither Additional State Assistance nor Additional
17 Financial Assistance may not be pledged, either directly or
18 indirectly as general revenues of the Authority, as security
19 for any bonds issued by the Authority. The Authority may not
20 assign its right to receive Additional State Assistance or
21 Additional Financial Assistance, or direct payment of
22 Additional State Assistance or Additional Financial
23 Assistance, to a trustee or any other entity for the payment
24 of debt service on its bonds.
25 (f) The certification required under subsection (d) with
26 respect to outstanding bonds and notes of the Authority shall
27 be filed as early as practicable before the beginning of the
28 State fiscal year to which it relates. The certification
29 shall be revised as may be necessary to accurately state the
30 debt service requirements of the Authority.
31 (g) Within 6 months of the end of the 3 month period
32 ending December 31, 1983, and each fiscal year thereafter,
33 the Authority shall determine whether the aggregate of all
34 system generated revenues for public transportation in the
35 metropolitan region which is provided by, or under grant or
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1 purchase of service contracts with, the Service Boards equals
2 50% of the aggregate of all costs of providing such public
3 transportation. "System generated revenues" include all the
4 proceeds of fares and charges for services provided,
5 contributions received in connection with public
6 transportation from units of local government other than the
7 Authority and from the State pursuant to subsection (9) of
8 Section 49.19 of the Civil Administrative Code of Illinois,
9 and all other revenues properly included consistent with
10 generally accepted accounting principles but may not include
11 the proceeds from any borrowing. "Costs" include all items
12 properly included as operating costs consistent with
13 generally accepted accounting principles, including
14 administrative costs, but do not include: depreciation;
15 payment of principal and interest on bonds, notes or other
16 evidences of obligations for borrowed money of the Authority;
17 payments with respect to public transportation facilities
18 made pursuant to subsection (b) of Section 2.20 2-20; any
19 payments with respect to rate protection contracts, credit
20 enhancements or liquidity agreements made under Section 4.14;
21 any other cost as to which it is reasonably expected that a
22 cash expenditure will not be made; costs up to $5,000,000
23 annually for passenger security including grants, contracts,
24 personnel, equipment and administrative expenses, except in
25 the case of the Chicago Transit Authority, in which case the
26 term does not include costs spent annually by that entity for
27 protection against crime as required by Section 27a of the
28 Metropolitan Transit Authority Act; or costs as exempted by
29 the Board for projects pursuant to Section 2.09 of this Act.
30 If said system generated revenues are less than 50% of said
31 costs, the Board shall remit an amount equal to the amount of
32 the deficit to the State. The Treasurer shall deposit any
33 such payment in the General Revenue Fund.
34 (h) If the Authority makes any payment to the State
35 under paragraph (g), the Authority shall reduce the amount
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1 provided to a Service Board from funds transferred under
2 paragraph (a) in proportion to the amount by which that
3 Service Board failed to meet its required system generated
4 revenues recovery ratio. A Service Board which is affected by
5 a reduction in funds under this paragraph shall submit to the
6 Authority concurrently with its next due quarterly report a
7 revised budget incorporating the reduction in funds. The
8 revised budget must meet the criteria specified in clauses
9 (i) through (vi) of Section 4.11(b)(2). The Board shall
10 review and act on the revised budget as provided in Section
11 4.11(b)(3).
12 (Source: P.A. 86-16; 86-463; 86-928; 86-1028; 86-1481;
13 87-764; revised 10-31-98.)
14 (70 ILCS 3615/4.12) (from Ch. 111 2/3, par. 704.12)
15 Sec. 4.12. RTA Strategic Capital Improvement Program.
16 The program created by this amendatory Act of 1989 in
17 Sections 4.12 and 4.13 shall be known as the RTA Strategic
18 Capital Improvement Program (the "Strategic Capital
19 Improvement Program"). The Strategic Capital Improvement
20 Program will enhance the ability of the Authority to acquire,
21 repair or replace public transportation facilities in the
22 metropolitan region and shall be financed through the
23 issuance of bonds or notes authorized by this amendatory Act
24 of 1989 for Strategic Capital Improvement Projects under
25 Section 4.04 of this Act. The Program is intended as a
26 supplement to the ongoing capital development activities of
27 the Authority and the Service Boards financed with grants,
28 loans and other moneys made available by the federal
29 government or the State of Illinois. The Authority and the
30 Service Boards shall continue to seek, receive and expend all
31 available grants, loans and other moneys.
32 Any contracts for architectural or engineering services
33 for projects approved pursuant to Section 4.13 shall comply
34 with the requirements set forth in "An Act concerning
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1 municipalities, counties and other political subdivisions",
2 as now or hereafter amended.
3 (Source: P.A. 86-16.)
4 (70 ILCS 3615/4.13) (from Ch. 111 2/3, par. 704.13)
5 Sec. 4.13. Annual Capital Improvement Plan.
6 (a) With respect to each calendar year, the Authority
7 shall prepare as part of its Five Year Program an Annual
8 Capital Improvement Plan (the "Plan") which shall describe
9 its intended development and implementation of the Strategic
10 Capital Improvement Program. The Plan shall include the
11 following information:
12 (i) a list of projects for which approval is sought
13 from the Governor, with a description of each project
14 stating at a minimum the project cost, its category, its
15 location and the entity responsible for its
16 implementation;
17 (ii) a certification by the Authority that the
18 Authority and the Service Boards have applied for all
19 grants, loans and other moneys made available by the
20 federal government or the State of Illinois during the
21 preceding federal and State fiscal years for financing
22 its capital development activities;
23 (iii) a certification that, as of September 30 of
24 the preceding calendar year or any later date, the
25 balance of all federal capital grant funds and all other
26 funds to be used as matching funds therefor which were
27 committed to or possessed by the Authority or a Service
28 Board but which had not been obligated was less than
29 $350,000,000, or a greater amount as authorized in
30 writing by the Governor (for purposes of this subsection
31 (a), "obligated" means committed to be paid by the
32 Authority or a Service Board under a contract with a
33 nongovernmental entity in connection with the performance
34 of a project or committed under a force account plan
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1 approved by the federal government);
2 (iv) a certification that the Authority has adopted
3 a balanced budget with respect to such calendar year
4 under Section 4.01 of this Act;
5 (v) a schedule of all bonds or notes previously
6 issued for Strategic Capital Improvement Projects and all
7 debt service payments to be made with respect to all such
8 bonds and the estimated additional debt service payments
9 through June 30 of the following calendar year expected
10 to result from bonds to be sold prior thereto;
11 (vi) a long-range summary of the Strategic Capital
12 Improvement Program describing the projects to be funded
13 through the Program with respect to project cost,
14 category, location, and implementing entity, and
15 presenting a financial plan including an estimated time
16 schedule for obligating funds for the performance of
17 approved projects, issuing bonds, expending bond proceeds
18 and paying debt service throughout the duration of the
19 Program; and
20 (vii) the source of funding for each project in the
21 Plan. For any project for which full funding has not yet
22 been secured and which is not subject to a federal full
23 funding contract, the Authority must identify
24 alternative, dedicated funding sources available to
25 complete the project. The Governor may waive this
26 requirement on a project by project basis.
27 (b) The Authority shall submit the Plan with respect to
28 any calendar year to the Governor on or before January 15 of
29 that year, or as soon as possible thereafter; provided,
30 however, that the Plan shall be adopted on the affirmative
31 votes of 9 of the then Directors. The Plan may be revised or
32 amended at any time, but any revision in the projects
33 approved shall require the Governor's approval.
34 (c) The Authority shall seek approval from the Governor
35 only through the Plan or an amendment thereto. The Authority
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1 shall not request approval of the Plan from the Governor in
2 any calendar year in which it is unable to make the
3 certifications required under items (ii), (iii) and (iv) of
4 subsection (a). In no event shall the Authority seek
5 approval of the Plan from the Governor for projects in an
6 aggregate amount exceeding the authorization for bonds or
7 notes for Strategic Capital Improvement Projects issued under
8 Section 4.04 of this Act.
9 (d) The Governor may approve the Plan for which approval
10 is requested. The Governor's approval is limited to the
11 amount of the project cost stated in the Plan. The Governor
12 shall not approve the Plan in a calendar year if the
13 Authority is unable to make the certifications required under
14 items (ii), (iii) and (iv) of subsection (a). In no event
15 shall the Governor approve the Plan for projects in an
16 aggregate amount exceeding the authorization for bonds or
17 notes for Strategic Capital Improvement Projects issued under
18 Section 4.04 of this Act.
19 (e) With respect to capital improvements, only those
20 capital improvements which are in a Plan approved by the
21 Governor shall be financed with the proceeds of bonds or
22 notes issued for Strategic Capital Improvement Projects.
23 (f) Before the Authority or a Service Board obligates
24 any funds for a project for which the Authority or Service
25 Board intends to use the proceeds of bonds or notes for
26 Strategic Capital Improvement Projects, but which project is
27 not included in an approved Plan, the Authority must notify
28 the Governor of the intended obligation. No project costs
29 incurred prior to approval of the Plan including that project
30 may be paid from the proceeds of bonds or notes for Strategic
31 Capital Improvement Projects issued under Section 4.04 of
32 this Act.
33 (Source: P.A. 86-16.)
34 Section 38. The Illinois Highway Code is amended by
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1 adding Section 4-410 as follows:
2 (605 ILCS 5/4-410 new)
3 Sec. 4-410. Demonstration project. The Department shall
4 implement a demonstration project, under which 20 of the
5 contracts arising out of the Department's 5-year project
6 program for fiscal years 2000 through 2004 shall have a
7 performance-based warranty of at least 5 years, and 10 of
8 those contracts shall be designed for a 30-year life cycle.
9 Section 40. The Illinois Vehicle Code is amended by
10 changing Sections 2-119, 2-123, 3-305, 3-403, 3-607, 3-619,
11 3-804, 3-804.02, 3-805, 3-806, 3-806.1, 3-806.3, 3-807,
12 3-808, 3-809, 3-809.1, 3-810, 3-811, 3-812, 3-814, 3-814.1,
13 3-815, 3-818, 3-819, 3-820, and 3-821 and adding Section
14 3-824.5 as follows:
15 (625 ILCS 5/2-119) (from Ch. 95 1/2, par. 2-119)
16 Sec. 2-119. Disposition of fees and taxes.
17 (a) All moneys received from Salvage Certificates shall
18 be deposited in the Common School Fund in the State Treasury.
19 (b) Beginning January 1, 1990 and concluding December
20 31, 1994, of the money collected for each certificate of
21 title, duplicate certificate of title and corrected
22 certificate of title, $0.50 shall be deposited into the Used
23 Tire Management Fund. Beginning January 1, 1990 and
24 concluding December 31, 1994, of the money collected for each
25 certificate of title, duplicate certificate of title and
26 corrected certificate of title, $1.50 shall be deposited in
27 the Park and Conservation Fund.
28 Beginning January 1, 1995, of the money collected for
29 each certificate of title, duplicate certificate of title and
30 corrected certificate of title, $2 shall be deposited in the
31 Park and Conservation Fund. The moneys deposited in the Park
32 and Conservation Fund pursuant to this Section shall be used
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1 for the acquisition and development of bike paths as provided
2 for in Section 63a36 of the Civil Administrative Code of
3 Illinois.
4 Beginning January 1, 2000 and continuing through December
5 31, 2004, of the moneys collected for each certificate of
6 title, duplicate certificate of title, and corrected
7 certificate of title, $48 shall be deposited into the Road
8 Fund and $4 shall be deposited into the Motor Vehicle License
9 Plate Fund, except that if the balance in the Motor Vehicle
10 License Plate Fund exceeds $40,000,000 on the last day of a
11 calendar month, then during the next calendar month the $4
12 shall instead be deposited into the Road Fund.
13 Beginning January 1, 2005, of the moneys collected for
14 each certificate of title, duplicate certificate of title,
15 and corrected certificate of title, $52 shall be deposited
16 into the Road Fund.
17 Except as otherwise provided in this Code, all remaining
18 moneys collected for certificates of title, and all moneys
19 collected for filing of security interests, shall be placed
20 in the General Revenue Fund in the State Treasury.
21 (c) All moneys collected for that portion of a driver's
22 license fee designated for driver education under Section
23 6-118 shall be placed in the Driver Education Fund in the
24 State Treasury.
25 (d) Beginning January 1, 1999, of the monies collected
26 as a registration fee for each motorcycle, motor driven cycle
27 and motorized pedalcycle, 27% of each annual registration fee
28 for such vehicle and 27% of each semiannual registration fee
29 for such vehicle is deposited in the Cycle Rider Safety
30 Training Fund.
31 (e) Of the monies received by the Secretary of State as
32 registration fees or taxes or as payment of any other fee, as
33 provided in this Act, except fees received by the Secretary
34 under paragraph (7) of subsection (b) of Section 5-101 and
35 Section 5-109 of this Code, 37% shall be deposited into the
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1 State Construction Fund.
2 (f) Of the total money collected for a CDL instruction
3 permit or original or renewal issuance of a commercial
4 driver's license (CDL) pursuant to the Uniform Commercial
5 Driver's License Act (UCDLA), $6 of the total fee for an
6 original or renewal CDL, and $6 of the total CDL instruction
7 permit fee when such permit is issued to any person holding a
8 valid Illinois driver's license, shall be paid into the
9 CDLIS/AAMVAnet Trust Fund (Commercial Driver's License
10 Information System/American Association of Motor Vehicle
11 Administrators network Trust Fund) and shall be used for the
12 purposes provided in Section 6z-23 of the State Finance Act.
13 (g) All remaining moneys received by the Secretary of
14 State as registration fees or taxes or as payment of any
15 other fee, as provided in this Act, except fees received by
16 the Secretary under paragraph (7) of subsection (b) of
17 Section 5-101 and Section 5-109 of this Code, shall be
18 deposited in the Road Fund in the State Treasury. Moneys in
19 the Road Fund shall be used for the purposes provided in
20 Section 8.3 of the State Finance Act.
21 (h) (Blank).
22 (i) (Blank).
23 (j) (Blank).
24 (k) There is created in the State Treasury a special
25 fund to be known as the Secretary of State Special License
26 Plate Fund. Money deposited into the Fund shall, subject to
27 appropriation, be used by the Office of the Secretary of
28 State (i) to help defray plate manufacturing and plate
29 processing costs for the issuance and, when applicable,
30 renewal of any new or existing special registration plates
31 authorized under this Code and (ii) for grants made by the
32 Secretary of State to benefit Illinois Veterans Home
33 libraries.
34 On or before October 1, 1995, the Secretary of State
35 shall direct the State Comptroller and State Treasurer to
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1 transfer any unexpended balance in the Special Environmental
2 License Plate Fund, the Special Korean War Veteran License
3 Plate Fund, and the Retired Congressional License Plate Fund
4 to the Secretary of State Special License Plate Fund.
5 (l) The Motor Vehicle Review Board Fund is created as a
6 special fund in the State Treasury. Moneys deposited into
7 the Fund under paragraph (7) of subsection (b) of Section
8 5-101 and Section 5-109 shall, subject to appropriation, be
9 used by the Office of the Secretary of State to administer
10 the Motor Vehicle Review Board, including without limitation
11 payment of compensation and all necessary expenses incurred
12 in administering the Motor Vehicle Review Board under the
13 Motor Vehicle Franchise Act.
14 (m) Effective July 1, 1996, there is created in the
15 State Treasury a special fund to be known as the Family
16 Responsibility Fund. Moneys deposited into the Fund shall,
17 subject to appropriation, be used by the Office of the
18 Secretary of State for the purpose of enforcing the Family
19 Financial Responsibility Law.
20 (n) The Illinois Fire Fighters' Memorial Fund is created
21 as a special fund in the State Treasury. Moneys deposited
22 into the Fund shall, subject to appropriation, be used by the
23 Office of the State Fire Marshal for construction of the
24 Illinois Fire Fighters' Memorial to be located at the State
25 Capitol grounds in Springfield, Illinois. Upon the
26 completion of the Memorial, the Office of the State Fire
27 Marshal shall certify to the State Treasurer that
28 construction of the Memorial has been completed.
29 (o) Of the money collected for each certificate of title
30 for all-terrain vehicles and off-highway motorcycles, $17
31 shall be deposited into the Off-Highway Vehicle Trails Fund.
32 (Source: P.A. 89-92, eff. 7-1-96; 89-145, eff. 7-14-95;
33 89-282, eff. 8-10-95; 89-612, eff. 8-9-96; 89-626, eff.
34 8-9-96; 89-639, eff. 1-1-97; 90-14, eff. 7-1-97; 90-287, eff.
35 1-1-98; 90-622, eff. 1-1-99.)
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1 (625 ILCS 5/2-123) (from Ch. 95 1/2, par. 2-123)
2 Sec. 2-123. Sale and Distribution of Information.
3 (a) Except as otherwise provided in this Section, the
4 Secretary may make the driver's license, vehicle and title
5 registration lists, in part or in whole, and any statistical
6 information derived from these lists available to local
7 governments, elected state officials, state educational
8 institutions, public libraries and all other governmental
9 units of the State and Federal Government requesting them for
10 governmental purposes. The Secretary shall require any such
11 applicant for services to pay for the costs of furnishing
12 such services and the use of the equipment involved, and in
13 addition is empowered to establish prices and charges for the
14 services so furnished and for the use of the electronic
15 equipment utilized.
16 (b) The Secretary is further empowered to and he may, in
17 his discretion, furnish to any applicant, other than listed
18 in subsection (a) of this Section, vehicle or driver data on
19 a computer tape, disk, or printout at a fixed fee of $250
20 $200 in advance and require in addition a further sufficient
21 deposit based upon the Secretary of State's estimate of the
22 total cost of the information requested and a charge of $25
23 $20 per 1,000 units or part thereof identified or the actual
24 cost, whichever is greater. The Secretary is authorized to
25 refund any difference between the additional deposit and the
26 actual cost of the request. This service shall not be in
27 lieu of an abstract of a driver's record nor of a title or
28 registration search. The information sold pursuant to this
29 subsection shall be the entire vehicle or driver data list,
30 or part thereof.
31 (c) Secretary of State may issue registration lists.
32 The Secretary of State shall compile and publish, at least
33 annually, a list of all registered vehicles. Each list of
34 registered vehicles shall be arranged serially according to
35 the registration numbers assigned to registered vehicles and
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1 shall contain in addition the names and addresses of
2 registered owners and a brief description of each vehicle
3 including the serial or other identifying number thereof.
4 Such compilation may be in such form as in the discretion of
5 the Secretary of State may seem best for the purposes
6 intended.
7 (d) The Secretary of State shall furnish no more than 2
8 current available lists of such registrations to the sheriffs
9 of all counties and to the chiefs of police of all cities and
10 villages and towns of 2,000 population and over in this State
11 at no cost. Additional copies may be purchased at the fee of
12 $500 $400 each or at the cost of producing the list as
13 determined by the Secretary of State.
14 (e) The Secretary of State shall upon written request
15 and the payment of the fee of $500 $400 furnish the current
16 available list of such motor vehicle registrations to any
17 person so long as the supply of available registration lists
18 shall last.
19 (e-1) Commercial purchasers of driver and vehicle record
20 databases shall enter into a written agreement with the
21 Secretary of State that includes disclosure of the commercial
22 use of the intended purchase. Affected drivers, vehicle
23 owners, or registrants may request that their personally
24 identifiable information not be used for commercial
25 solicitation purposes.
26 (f) Title or registration search and certification
27 thereof - Fee. The Secretary of State shall make a title or
28 registration search of the records of his office and a
29 written report on the same for any person, upon written
30 application of such person, accompanied by a fee of $5 $4 for
31 each registration or title search. No fee shall be charged
32 for a title or registration search, or for the certification
33 thereof requested by a government agency.
34 The Secretary of State shall certify a title or
35 registration record upon written request. The fee for
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1 certification shall be $5 $4 in addition to the fee required
2 for a title or registration search. Certification shall be
3 made under the signature of the Secretary of State and shall
4 be authenticated by Seal of the Secretary of State.
5 The Secretary of State may notify the vehicle owner or
6 registrant of the request for purchase of his title or
7 registration information as the Secretary deems appropriate.
8 The vehicle owner or registrant residence address and
9 other personally identifiable information on the record shall
10 not be disclosed. This nondisclosure shall not apply to
11 requests made by law enforcement officials, government
12 agencies, financial institutions, attorneys, insurers,
13 employers, automobile associated businesses, other business
14 entities for purposes consistent with the Illinois Vehicle
15 Code, the vehicle owner or registrant, or other entities as
16 the Secretary may exempt by rule and regulation. This
17 information may be withheld from the entities listed above,
18 except law enforcement and government agencies upon
19 presentation of a valid court order of protection for the
20 duration of the order.
21 No information shall be released to the requestor until
22 expiration of a 10 day period. This 10 day period shall not
23 apply to requests for information made by law enforcement
24 officials, government agencies, financial institutions,
25 attorneys, insurers, employers, automobile associated
26 businesses, persons licensed as a private detective or firms
27 licensed as a private detective agency under the Private
28 Detective, Private Alarm, and Private Security Act of 1983,
29 who are employed by or are acting on behalf of law
30 enforcement officials, government agencies, financial
31 institutions, attorneys, insurers, employers, automobile
32 associated businesses, and other business entities for
33 purposes consistent with the Illinois Vehicle Code, the
34 vehicle owner or registrant or other entities as the
35 Secretary may exempt by rule and regulation.
-101- LRB9106061EGfgccr5
1 Any misrepresentation made by a requestor of title or
2 vehicle information shall be punishable as a petty offense,
3 except in the case of persons licensed as a private detective
4 or firms licensed as a private detective agency which shall
5 be subject to disciplinary sanctions under Section 22 or 25
6 of the Private Detective, Private Alarm, and Private Security
7 Act of 1983.
8 (g) 1. The Secretary of State may, upon receipt of a
9 written request and a fee of $6 $5, furnish to the person
10 or agency so requesting a driver's record. Such document
11 may include a record of: current driver's license
12 issuance information, except that the information on
13 judicial driving permits shall be available only as
14 otherwise provided by this Code; convictions; orders
15 entered revoking, suspending or cancelling a driver's
16 license or privilege; and notations of accident
17 involvement. All other information, unless otherwise
18 permitted by this Code, shall remain confidential.
19 2. The Secretary of State may certify an abstract
20 of a driver's record upon written request therefor.
21 Such certification shall be made under the signature of
22 the Secretary of State and shall be authenticated by the
23 Seal of his office.
24 3. All requests for driving record information
25 shall be made in a manner prescribed by the Secretary.
26 The Secretary of State may notify the affected
27 driver of the request for purchase of his driver's record
28 as the Secretary deems appropriate.
29 The affected driver residence address and other
30 personally identifiable information on the record shall
31 not be disclosed. This nondisclosure shall not apply to
32 requests made by law enforcement officials, government
33 agencies, financial institutions, attorneys, insurers,
34 employers, automobile associated businesses, other
35 business entities for purposes consistent with the
-102- LRB9106061EGfgccr5
1 Illinois Vehicle Code, the affected driver, or other
2 entities as the Secretary may exempt by rule and
3 regulation. This information may be withheld from the
4 entities listed above, except law enforcement and
5 government agencies, upon presentation of a valid court
6 order of protection for the duration of the order.
7 No information shall be released to the requester
8 until expiration of a 10 day period. This 10 day period
9 shall not apply to requests for information made by law
10 enforcement officials, government agencies, financial
11 institutions, attorneys, insurers, employers, automobile
12 associated businesses, persons licensed as a private
13 detective or firms licensed as a private detective agency
14 under the Private Detective, Private Alarm, and Private
15 Security Act of 1983, who are employed by or are acting
16 on behalf of law enforcement officials, government
17 agencies, financial institutions, attorneys, insurers,
18 employers, automobile associated businesses, and other
19 business entities for purposes consistent with the
20 Illinois Vehicle Code, the affected driver or other
21 entities as the Secretary may exempt by rule and
22 regulation.
23 Any misrepresentation made by a requestor of driver
24 information shall be punishable as a petty offense,
25 except in the case of persons licensed as a private
26 detective or firms licensed as a private detective agency
27 which shall be subject to disciplinary sanctions under
28 Section 22 or 25 of the Private Detective, Private Alarm,
29 and Private Security Act of 1983.
30 4. The Secretary of State may furnish without fee,
31 upon the written request of a law enforcement agency, any
32 information from a driver's record on file with the
33 Secretary of State when such information is required in
34 the enforcement of this Code or any other law relating to
35 the operation of motor vehicles, including records of
-103- LRB9106061EGfgccr5
1 dispositions; documented information involving the use of
2 a motor vehicle; whether such individual has, or
3 previously had, a driver's license; and the address and
4 personal description as reflected on said driver's
5 record.
6 5. Except as otherwise provided in this Section,
7 the Secretary of State may furnish, without fee,
8 information from an individual driver's record on file,
9 if a written request therefor is submitted by any public
10 transit system or authority, public defender, law
11 enforcement agency, a state or federal agency, or an
12 Illinois local intergovernmental association, if the
13 request is for the purpose of a background check of
14 applicants for employment with the requesting agency, or
15 for the purpose of an official investigation conducted by
16 the agency, or to determine a current address for the
17 driver so public funds can be recovered or paid to the
18 driver, or for any other lawful purpose.
19 The Secretary may also furnish the courts a copy of
20 an abstract of a driver's record, without fee, subsequent
21 to an arrest for a violation of Section 11-501 or a
22 similar provision of a local ordinance. Such abstract
23 may include records of dispositions; documented
24 information involving the use of a motor vehicle as
25 contained in the current file; whether such individual
26 has, or previously had, a driver's license; and the
27 address and personal description as reflected on said
28 driver's record.
29 6. Any certified abstract issued by the Secretary
30 of State or transmitted electronically by the Secretary
31 of State pursuant to this Section, to a court or on
32 request of a law enforcement agency, for the record of a
33 named person as to the status of the person's driver's
34 license shall be prima facie evidence of the facts
35 therein stated and if the name appearing in such abstract
-104- LRB9106061EGfgccr5
1 is the same as that of a person named in an information
2 or warrant, such abstract shall be prima facie evidence
3 that the person named in such information or warrant is
4 the same person as the person named in such abstract and
5 shall be admissible for any prosecution under this Code
6 and be admitted as proof of any prior conviction or proof
7 of records, notices, or orders recorded on individual
8 driving records maintained by the Secretary of State.
9 7. Subject to any restrictions contained in the
10 Juvenile Court Act of 1987, and upon receipt of a proper
11 request and a fee of $6 $5, the Secretary of State shall
12 provide a driver's record to the affected driver, or the
13 affected driver's attorney, upon verification. Such
14 record shall contain all the information referred to in
15 paragraph 1 of this subsection (g) plus: any recorded
16 accident involvement as a driver; information recorded
17 pursuant to subsection (e) of Section 6-117 and paragraph
18 4 of subsection (a) of Section 6-204 of this Code. All
19 other information, unless otherwise permitted by this
20 Code, shall remain confidential.
21 (h) The Secretary shall not disclose social security
22 numbers except pursuant to a written request by, or with the
23 prior written consent of, the individual except to: (1) to
24 officers and employees of the Secretary who have a need to
25 know the social security numbers in performance of their
26 official duties, (2) to law enforcement officials for a
27 lawful, civil or criminal law enforcement investigation, and
28 if the head of the law enforcement agency has made a written
29 request to the Secretary specifying the law enforcement
30 investigation for which the social security numbers are being
31 sought, (3) to the United States Department of
32 Transportation, or any other State, pursuant to the
33 administration and enforcement of the Commercial Motor
34 Vehicle Safety Act of 1986, (4) pursuant to the order of a
35 court of competent jurisdiction, or (5) to the Department of
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1 Public Aid for utilization in the child support enforcement
2 duties assigned to that Department under provisions of the
3 Public Aid Code after the individual has received advanced
4 meaningful notification of what redisclosure is sought by the
5 Secretary in accordance with the federal Privacy Act;
6 provided, the redisclosure shall not be authorized by the
7 Secretary prior to September 30, 1992.
8 (i) The Secretary of State is empowered to promulgate
9 rules and regulations to effectuate this Section.
10 (j) Medical statements or medical reports received in
11 the Secretary of State's Office shall be confidential. No
12 confidential information may be open to public inspection or
13 the contents disclosed to anyone, except officers and
14 employees of the Secretary who have a need to know the
15 information contained in the medical reports and the Driver
16 License Medical Advisory Board, unless so directed by an
17 order of a court of competent jurisdiction.
18 (k) All fees collected under this Section shall be paid
19 into the Road Fund of the State Treasury, except that $3 of
20 the $6 $5 fee for a driver's record shall be paid into the
21 Secretary of State Special Services Fund.
22 (l) The Secretary of State shall report his
23 recommendations to the General Assembly by January 1, 1993,
24 regarding the sale and dissemination of the information
25 maintained by the Secretary, including the sale of lists of
26 driver and vehicle records.
27 (m) Notations of accident involvement that may be
28 disclosed under this Section shall not include notations
29 relating to damage to a vehicle or other property being
30 transported by a tow truck. This information shall remain
31 confidential, provided that nothing in this subsection (m)
32 shall limit disclosure of any notification of accident
33 involvement to any law enforcement agency or official.
34 (n) Requests made by the news media for driver's
35 license, vehicle, or title registration information may be
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1 furnished without charge or at a reduced charge, as
2 determined by the Secretary, when the specific purpose for
3 requesting the documents is deemed to be in the public
4 interest. Waiver or reduction of the fee is in the public
5 interest if the principal purpose of the request is to access
6 and disseminate information regarding the health, safety, and
7 welfare or the legal rights of the general public and is not
8 for the principal purpose of gaining a personal or commercial
9 benefit.
10 (Source: P.A. 89-503, eff. 7-1-96; 90-144, eff. 7-23-97;
11 90-330, eff. 8-8-97; 90-400, eff. 8-15-97; 90-655, eff.
12 7-30-98; revised 1-30-99.)
13 (625 ILCS 5/3-305) (from Ch. 95 1/2, par. 3-305)
14 Sec. 3-305. Inspection fee. The fee for the inspection
15 of a rebuilt vehicle shall be $94 $75. All such fees
16 received by the Secretary of State shall be deposited into
17 the Road Fund.
18 (Source: P.A. 84-1302; 84-1304.)
19 (625 ILCS 5/3-403) (from Ch. 95 1/2, par. 3-403)
20 Sec. 3-403. Trip and Short-term permits.
21 (a) The Secretary of State may issue a short-term permit
22 to operate a nonregistered first or second division vehicle
23 within the State of Illinois for a period of not more than 5
24 days. Any second division vehicle operating on such permit
25 may operate only on empty weight. The fee for the short-term
26 permit shall be $6 $5.00.
27 This permit may also be issued to operate an unladen
28 registered vehicle which is suspended under the Vehicle
29 Emissions Inspection Law and allow it to be driven on the
30 roads and highways of the State in order to be repaired or
31 when travelling to and from an emissions inspection station.
32 (b) The Secretary of State may, subject to reciprocal
33 agreements, arrangements or declarations made or entered into
-107- LRB9106061EGfgccr5
1 pursuant to Section 3-402, 3-402.4 or by rule, provide for
2 and issue registration permits for the use of Illinois
3 highways by vehicles of the second division on an occasional
4 basis or for a specific and special short-term use, in
5 compliance with rules and regulations promulgated by the
6 Secretary of State, and upon payment of the prescribed fee as
7 follows:
8 One-trip permits. A registration permit for one trip, or
9 one round-trip into and out of Illinois, for a period not to
10 exceed 72 consecutive hours or 3 calendar days may be
11 provided, for a fee as prescribed in Section 3-811.
12 One-Month permits. A registration permit for 30 days may
13 be provided for a fee of $13 $10 for registration plus 1/10
14 of the flat weight tax. The minimum fee for such permit
15 shall be $31 $25.
16 In-transit permits. A registration permit for one trip
17 may be provided for vehicles in transit by the driveaway or
18 towaway method and operated by a transporter in compliance
19 with the Illinois Motor Carrier of Property Law, for a fee as
20 prescribed in Section 3-811.
21 Illinois Temporary Apportionment Authorization Permits.
22 An apportionment authorization permit for forty-five days for
23 the immediate operation of a vehicle upon application for and
24 prior to receiving apportioned credentials or interstate
25 credentials from the State of Illinois. The fee for such
26 permit shall be $3 $2.
27 Illinois Temporary Prorate Authorization Permit. A
28 prorate authorization permit for forty-five days for the
29 immediate operation of a vehicle upon application for and
30 prior to receiving prorate credentials or interstate
31 credentials from the State of Illinois. The fee for such
32 permit shall be $3 $2.
33 (c) The Secretary of State shall promulgate by such rule
34 or regulation, schedules of fees and taxes for such permits
35 and in computing the amount or amounts due, may round off
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1 such amount to the nearest full dollar amount.
2 (d) The Secretary of State shall further prescribe the
3 form of application and permit and may require such
4 information and data as necessary and proper, including
5 confirming the status or identity of the applicant and the
6 vehicle in question.
7 (e) Rules or regulations promulgated by the Secretary of
8 State under this Section shall provide for reasonable and
9 proper limitations and restrictions governing the application
10 for and issuance and use of permits, and shall provide for
11 the number of permits per vehicle or per applicant, so as to
12 preclude evasion of annual registration requirements as may
13 be required by this Act.
14 (f) Any permit under this Section is subject to
15 suspension or revocation under this Act, and in addition, any
16 such permit is subject to suspension or revocation should the
17 Secretary of State determine that the vehicle identified in
18 any permit should be properly registered in Illinois. In the
19 event any such permit is suspended or revoked, the permit is
20 then null and void, may not be re-instated, nor is a refund
21 therefor available. The vehicle identified in such permit
22 may not thereafter be operated in Illinois without being
23 properly registered as provided in this Chapter.
24 (Source: P.A. 87-206; 88-415.)
25 (625 ILCS 5/3-607) (from Ch. 95 1/2, par. 3-607)
26 Sec. 3-607. Amateur Radio Operators. Amateur radio
27 operators may obtain the issuance of registration plates for
28 motor vehicles of the first division, and second division
29 motor vehicles under 8,000 pounds, corresponding to their
30 call letters, provided they make application therefor, which
31 is subject to the staggered registration system, prior to
32 October 1st of the final year of the current registration
33 plate term and pay an additional fee of $4 $3.00.
34 (Source: P.A. 84-1308.)
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1 (625 ILCS 5/3-619) (from Ch. 95 1/2, par. 3-619)
2 Sec. 3-619. Sample Registration plates and stickers. The
3 Secretary of State, upon receipt of an application made on
4 the form prescribed by the Secretary, may issue to any law
5 enforcement agency in this State, or to any authorized agency
6 of any foreign jurisdiction, or to any motion picture or
7 television industry, one or more Sample Registration Plates
8 and stickers. The design of such plates and stickers shall
9 be wholly within the discretion of the Secretary, and shall
10 be issued without charge. The Secretary of State, upon
11 receipt of an application made on the form prescribed by the
12 Secretary, may issue to any other individual one or more
13 Sample Registration Plates and stickers for a fee of $4 $3.00
14 $10 for a 2-year antique
20 plate. The application for registration must be accompanied
21 by an affirmation of the owner that such vehicle will be
22 driven on the highway only for the purpose of going to and
23 returning from an antique auto show or an exhibition, or for
24 servicing or demonstration and also affirming that the
25 mechanical condition, physical condition, brakes, lights,
26 glass and appearance of such vehicle is the same or as safe
27 as originally equipped. The Secretary may, in his discretion
28 prescribe that antique vehicle plates be issued for a
29 definite or an indefinite term, such term to correspond to
30 the term of registration plates issued generally, as provided
31 in Section 3-414.1. In no event may the registration fee for
32 antique vehicles exceed $6 $5 per registration year. Any
33 person requesting antique plates under this Section may also
34 apply to have vanity or personalized plates as provided under
-110- LRB9106061EGfgccr5
1 Section 3-405.1.
2 (b) Any person who is the registered owner of an antique
3 vehicle may display a historical license plate from or
4 representing the model year of the vehicle, furnished by such
5 person, in lieu of the current and valid Illinois antique
6 vehicle plates issued thereto, provided that valid and
7 current Illinois antique vehicle plates and registration card
8 issued to such antique vehicle are simultaneously carried
9 within such vehicle and are available for inspection.
10 (Source: P.A. 86-480.)
11 (625 ILCS 5/3-804.02) (from Ch. 95 1/2, par. 3-804.02)
12 Sec. 3-804.02. Commuter Vans. The owner of a commuter
13 van may register such van for an annual fee not to exceed $63
14 $50. The Secretary may prescribe that commuter van plates
15 be issued for an indefinite term, such term to correspond to
16 the term of registration plates issued generally. In no
17 event may the registration fee for commuter vans exceed $63
18 $50 per registration year.
19 (Source: P.A. 90-89, eff. 1-1-98.)
20 (625 ILCS 5/3-805) (from Ch. 95 1/2, par. 3-805)
21 Sec. 3-805. Electric vehicles. The owner of a motor
22 vehicle of the first division propelled by an electric engine
23 and not utilizing motor fuel, may register such vehicle for a
24 fee not to exceed $35 $28.00 for a 2-year registration
25 period. The Secretary may, in his discretion, prescribe that
26 electric vehicle registration plates be issued for an
27 indefinite term, such term to correspond to the term of
28 registration plates issued generally, as provided in Section
29 3-414.1. In no event may the registration fee for electric
30 vehicles exceed $18 $14 per registration year.
31 (Source: P.A. 89-245, eff. 1-1-96.)
32 (625 ILCS 5/3-806) (from Ch. 95 1/2, par. 3-806)
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1 Sec. 3-806. Registration Fees; Motor Vehicles of the
2 First Division. Every owner of any other motor vehicle of the
3 first division, except as provided in Sections 3-804, 3-805,
4 3-806.3, and 3-808, and every second division vehicle
5 weighing 8,000 pounds or less, shall pay the Secretary of
6 State an annual registration fee at the following rates:
7 SCHEDULE OF REGISTRATION FEES
8 REQUIRED BY LAW
9 Beginning with the 1985 registration year
10 Reduced Fee
11 Annual On and After
12 Fee June 15
13 35 Horse Power and less $36 $18
14 Over 35 Horse Power 48 24
15 Reduced Fee
16 September 16
17 to March 31
18 Motorcycles, Motor Driven
19 Cycles and Pedalcycles 30 15
20 SCHEDULE OF REGISTRATION FEES
21 REQUIRED BY LAW
22 Beginning with the 1986 registration year
23 Reduced Fee
24 Annual On and After
25 Fee June 15
26 Motor vehicles of the first
27 division other than
28 Motorcycles, Motor Driven
29 Cycles and Pedalcycles $48 $24
30 Reduced Fee
31 September 16
32 to March 31
33 Motorcycles, Motor Driven
34 Cycles and Pedalcycles 30 15
-112- LRB9106061EGfgccr5
1 SCHEDULE OF REGISTRATION FEES
2 REQUIRED BY LAW
3 Beginning with the 2001 registration year
4 Reduced Fee
5 Annual On and After
6 Fee June 15
7 Motor vehicles of the first
8 division other than
9 Motorcycles, Motor Driven
10 Cycles and Pedalcycles $78 $39
11 Reduced Fee
12 September 16
13 to March 31
14 Motorcycles, Motor Driven
15 Cycles and Pedalcycles 38 19
16 (Source: P.A. 89-245, eff. 1-1-96.)
17 (625 ILCS 5/3-806.1) (from Ch. 95 1/2, par. 3-806.1)
18 Sec. 3-806.1. Additional fees for vanity license plates.
19 In addition to the regular registration fee, an applicant
20 shall be charged $94 $75 for each set of vanity license
21 plates issued to a motor vehicle of the first division or a
22 motor vehicle of the second division registered at not more
23 than 8,000 pounds or to a recreational vehicle and $50 $40
24 for each set of vanity plates issued to a motorcycle. In
25 addition to the regular renewal fee, an applicant shall be
26 charged $13 $10 for the renewal of each set of vanity license
27 plates.
28 (Source: P.A. 86-480.)
29 (625 ILCS 5/3-806.3) (from Ch. 95 1/2, par. 3-806.3)
30 Sec. 3-806.3. Senior Citizens.
31 Commencing with the 1986 registration year and extending
32 through the 2000 registration year, the registration fee paid
33 by any vehicle owner who has claimed and received a grant
-113- LRB9106061EGfgccr5
1 under the "Senior Citizens and Disabled Persons Property Tax
2 Relief and Pharmaceutical Assistance Act" or who is the
3 spouse of such a person shall be reduced by 50% for passenger
4 cars displaying standard multi-year registration plates
5 issued under Section 3-414.1, motor vehicles displaying
6 special registration plates issued under Section 3-616, motor
7 vehicles registered at 8,000 pounds or less under Section
8 3-815(a) and recreational vehicles registered at 8,000 pounds
9 or less under Section 3-815(b). Widows and widowers of
10 claimants shall also be entitled to the reduced registration
11 rate for the registration year in which the claimant was
12 eligible.
13 Commencing with the 2001 registration year, the
14 registration fee paid by any vehicle owner who has claimed
15 and received a grant under the "Senior Citizens and Disabled
16 Persons Property Tax Relief and Pharmaceutical Assistance
17 Act" or who is the spouse of such a person shall be $24
18 instead of the fee otherwise provided in this Code for
19 passenger cars displaying standard multi-year registration
20 plates issued under Section 3-414.1, motor vehicles
21 displaying special registration plates issued under Section
22 3-616, motor vehicles registered at 8,000 pounds or less
23 under Section 3-815(a) and recreational vehicles registered
24 at 8,000 pounds or less under Section 3-815(b). Widows and
25 widowers of claimants shall also be entitled to this reduced
26 registration fee for the registration year in which the
27 claimant was eligible.
28 No more than one reduced registration fee under this
29 Section shall be allowed during any 12 month period based on
30 the primary eligibility of any individual, whether such
31 reduced registration fee is allowed to the individual or to
32 the spouse, widow or widower of such individual. This
33 Section does The reduction shall not apply to the fee paid in
34 addition to the registration fee for motor vehicles
35 displaying personalized license plates under Section 3-806.1.
-114- LRB9106061EGfgccr5
1 (Source: P.A. 86-444.)
2 (625 ILCS 5/3-807) (from Ch. 95 1/2, par. 3-807)
3 Sec. 3-807. Busses operating within Municipality;
4 Registration Fee. The registration fee of $13 $10 per 2-year
5 registration period shall be paid by the owners of 2 axle
6 motor vehicles which are designed and used as busses in a
7 public system for transporting more than 10 passengers, which
8 vehicles are used as common carriers in the general
9 transportation of passengers and not devoted to any
10 specialized purpose, and which operate entirely within the
11 territorial limits of a single municipality, or a single
12 municipality and municipalities contiguous thereto, or in a
13 close radius thereof, and whose operations are subject to the
14 regulations of the Illinois Commerce Commission. Owners of
15 such vehicles are exempt from paying either a flat weight tax
16 or mileage weight tax. There shall be no reduction in such
17 registration fee even though such registration is made after
18 the beginning of the registration period.
19 (Source: P.A. 83-12.)
20 (625 ILCS 5/3-808) (from Ch. 95 1/2, par. 3-808)
21 Sec. 3-808. Governmental and charitable vehicles;
22 Registration fees.
23 (a) A registration fee of $10 $8 per 2 year registration
24 period shall be paid by the owner in the following cases:
25 1. Vehicles operated exclusively as a school bus
26 for school purposes by any school district or any
27 religious or denominational institution, except that such
28 a school bus may be used by such a religious or
29 denominational institution for the transportation of
30 persons to or from any of its official activities.
31 2. Vehicles operated exclusively in a high school
32 driver training program by any school district or school
33 operated by a religious institution.
-115- LRB9106061EGfgccr5
1 3. Rescue squad vehicles which are owned and
2 operated by a corporation or association organized and
3 operated not for profit for the purpose of conducting
4 such rescue operations.
5 4. Vehicles, used exclusively as school buses for
6 any school district, which are neither owned nor operated
7 by such district.
8 5. Charitable vehicles.
9 (b) Annual vehicle registration plates shall be issued,
10 at no charge, to the following:
11 1. Medical transport vehicles owned and operated by
12 the State of Illinois or by any State agency financed by
13 funds appropriated by the General Assembly.
14 2. Medical transport vehicles operated by or for
15 any county, township or municipal corporation.
16 (c) Ceremonial plates. Upon payment of a registration
17 fee of $78 $48 per 2-year registration period, the Secretary
18 of State shall issue registration plates to vehicles operated
19 exclusively for ceremonial purposes by any not-for-profit
20 veterans', fraternal, or civic organization. The Secretary
21 of State may prescribe that ceremonial vehicle registration
22 plates be issued for an indefinite term, that term to
23 correspond to the term of registration plates issued
24 generally, as provided in Section 3-414.1.
25 (d) In any event, any vehicle registered under this
26 Section used or operated for purposes other than those herein
27 prescribed shall be subject to revocation, and in that event,
28 the owner may be required to properly register such vehicle
29 under the provisions of this Code.
30 (e) As a prerequisite to registration under this
31 Section, the Secretary of State may require the vehicle
32 owners listed in subsection (a) of this Section who are
33 exempt from federal income taxation under subsection (c) of
34 Section 501 of the Internal Revenue Code of 1986, as now or
35 hereafter amended, to submit to him a determination letter,
-116- LRB9106061EGfgccr5
1 ruling or other written evidence of tax exempt status issued
2 by the Internal Revenue Service. The Secretary may accept a
3 certified copy of the document issued by the Internal Revenue
4 Service as evidence of the exemption. The Secretary may
5 require documentation of eligibility under this Section to
6 accompany an application for registration.
7 (f) Special event plates. The Secretary of State may
8 issue registration plates in recognition or commemoration of
9 special events which promote the interests of Illinois
10 citizens. These plates shall be valid for no more than 60
11 days prior to the date of expiration. The Secretary shall
12 require the applicant for such plates to pay for the costs of
13 furnishing the plates.
14 Beginning July 1, 1991, all special event plates shall be
15 recorded in the Secretary of State's files for immediate
16 identification.
17 The Secretary of State, upon issuing a new series of
18 special event plates, shall notify all law enforcement
19 officials of the design and other special features of the
20 special plate series.
21 All special event plates shall indicate, in the lower
22 right corner, the date of expiration in characters no less
23 than 1/2 inch high.
24 (Source: P.A. 89-245, eff. 1-1-96; 89-564, eff. 7-26-96;
25 89-626, eff. 8-9-96; 90-89, eff. 1-1-98.)
26 (625 ILCS 5/3-809) (from Ch. 95 1/2, par. 3-809)
27 Sec. 3-809. Farm machinery, exempt vehicles and
28 fertilizer spreaders - registration fee.
29 (a) Vehicles of the second division having a corn
30 sheller, a well driller, hay press, clover huller, feed mixer
31 and unloader, or other farm machinery permanently mounted
32 thereon and used solely for transporting the same, farm wagon
33 type trailers having a fertilizer spreader attachment
34 permanently mounted thereon, having a gross weight of not to
-117- LRB9106061EGfgccr5
1 exceed 36,000 pounds and used only for the transportation of
2 bulk fertilizer, and farm wagon type tank trailers of not to
3 exceed 2,000 gallons capacity, used during the liquid
4 fertilizer season as field-storage "nurse tanks" supplying
5 the fertilizer to a field applicator and moved on highways
6 only for bringing the fertilizer from a local source of
7 supply to farm or field or from one farm or field to another,
8 or used during the lime season and moved on the highways only
9 for bringing from a local source of supply to farm or field
10 or from one farm or field to another, shall be registered
11 upon the filing of a proper application and the payment of a
12 registration fee of $13 $10 per 2-year registration period.
13 This registration fee of $13 $10 shall be paid in full and
14 shall not be reduced even though such registration is made
15 after the beginning of the registration period.
16 (b) Vehicles exempt from registration under the
17 provisions of Section 3-402.A of this Act, as amended, except
18 those vehicles required to be registered under paragraph (c)
19 of this Section, may, at the option of the owner, be
20 identified as exempt vehicles by displaying registration
21 plates issued by the Secretary of State. The owner thereof
22 may apply for such registration plates upon the filing of a
23 proper application and the payment of a registration fee of
24 $13 $10, and this registration shall be valid for a 2 year
25 registration period. This $13 $10 fee shall be paid in full
26 and shall not be reduced even though the application is made
27 after the beginning of the registration period. The
28 application for and display of such registration plates for
29 identification purposes by vehicles exempt from registration
30 shall not be deemed as a waiver or recision of its exempt
31 status, nor make such vehicle subject to registration.
32 (c) Any single unit self-propelled agricultural
33 fertilizer implement, designed for both on and off road use,
34 equipped with flotation tires and otherwise specially adapted
35 for the application of plant food materials or agricultural
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1 chemicals, desiring to be operated upon the highways ladened
2 with load shall be registered upon the filing of a proper
3 application and payment of a registration fee of $250 $200.
4 The registration fee shall be paid in full and shall not be
5 reduced even though such registration is made during the
6 second half of the registration year. These vehicles shall,
7 whether loaded or unloaded, be limited to a maximum gross
8 weight of 36,000 pounds, restricted to a highway speed of not
9 more than 30 miles per hour and a legal width of not more
10 than 12 feet. Such vehicles shall be limited to the
11 furthering of agricultural or horticultural pursuits and in
12 furtherance of these pursuits, such vehicles may be operated
13 upon the highway, within a 50 mile radius of their point of
14 loading as indicated on the written or printed statement
15 required by the "Illinois Fertilizer Act of 1961", as
16 amended, for the purpose of moving plant food materials or
17 agricultural chemicals to the field, or from field to field,
18 for the sole purpose of application.
19 No single unit self-propelled agricultural fertilizer
20 implement, designed for both on and off road use, equipped
21 with flotation tires and otherwise specially adapted for the
22 application of plant food materials or agricultural
23 chemicals, having a width of more than 12 feet or a gross
24 weight in excess of 36,000 pounds, shall be permitted to
25 operate upon the highways ladened with load.
26 Whenever any vehicle is operated in violation of Section
27 3-809 (c) of this Act, the owner or the driver of such
28 vehicle shall be deemed guilty of a petty offense and either
29 may be prosecuted for such violation.
30 (Source: P.A. 86-1236.)
31 (625 ILCS 5/3-809.1) (from Ch. 95 1/2, par. 3-809.1)
32 Sec. 3-809.1. Vehicles of second division used for
33 transporting soil and conservation machinery and
34 equipment-Registration fee. Not for hire vehicles of the
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1 second division used, only in the territory within a 75 mile
2 radius of the owner's headquarters, solely for transporting
3 the owner's machinery, equipment, plastic tubing, tile and
4 steel reinforcement materials used exclusively for soil and
5 water conservation work on farms, other work on farms and in
6 drainage districts organized for agricultural purposes, shall
7 be registered upon the filing of a proper application and the
8 payment of a registration fee of $488 $390 per annum. The
9 registration fee of $488 $390 shall be paid in full and shall
10 not be reduced even though such registration is made during
11 the second half of the registration year.
12 (Source: P.A. 85-1396.)
13 (625 ILCS 5/3-810) (from Ch. 95 1/2, par. 3-810)
14 Sec. 3-810. Dealers, Manufacturers, Engine and Driveline
15 Component Manufacturers, Transporters and Repossessors -
16 Registration Plates.
17 (a) Dealers, manufacturers and transporters registered
18 under this Act may obtain registration plates for use as
19 provided in this Act, at the following rates:
20 Initial set of dealer's, manufacturer's or transporter's
21 "in-transit" plates: $45 $36
22 Duplicate Plates: $13 $10
23 Manufacturers of engine and driveline components
24 registered under this Act may obtain registration plates at
25 the following rates:
26 Initial set of "test vehicle" plates: $94 $75
27 Duplicate plates: $25 $20
28 Repossessors and other persons qualified and registered
29 under Section 3-601 of this Act may obtain registration
30 plates at the rate of $45 $36 per set.
31 (Source: P.A. 83-12.)
32 (625 ILCS 5/3-811) (from Ch. 95 1/2, par. 3-811)
33 Sec. 3-811. Driveaway decals and permits - Fees.
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1 (a) Dealers may obtain driveaway decal permits for use
2 as provided in this Code, for a fee of $6 $5 per permit.
3 (b) Transporters may obtain one-trip permits for
4 vehicles in transit for use as provided in this Code, for a
5 fee of $6 $5 per permit.
6 (c) Non-residents may likewise obtain a driveaway decal
7 permit from the Secretary of State to export a motor vehicle
8 purchased in Illinois, for a fee of $6 $5 per permit.
9 (d) One-trip permits may be obtained for an occasional
10 single trip by a vehicle as provided in this Code, upon
11 payment of a fee of $19 $15.
12 (e) One month permits may likewise be obtained for the
13 fees and taxes prescribed in this Code and as promulgated by
14 the Secretary of State.
15 (Source: P.A. 88-415.)
16 (625 ILCS 5/3-812) (from Ch. 95 1/2, par. 3-812)
17 Sec. 3-812. Vehicles with Permanently Mounted Equipment
18 - Registration Fees. Vehicles having permanently mounted
19 equipment thereon used exclusively by the owner for the
20 transporting of such permanently mounted equipment and tools
21 and equipment to be used incidentally in the work to be
22 performed with the permanently mounted equipment and provided
23 such vehicle is not used for hire shall be registered upon
24 the filing of a proper application and the payment of a
25 registration fee based upon a rate of: $45 $36 per year (or
26 fraction of a year) for each 10,000 pounds (or portion
27 thereof) of the gross weight of such motor vehicle and
28 equipment, according to the following table of fees:
29 SCHEDULE OF FEES REQUIRED BY LAW
30 Gross Weight in Lbs.
31 Including Vehicle and Total
32 Equipment Annual Fees
33 10,000 lbs. and less $45 $36
34 10,001 lbs. to 20,000 lbs. 90 72
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1 20,001 lbs. to 30,000 lbs. 135 108
2 30,001 lbs. to 40,000 lbs. 180 144
3 40,001 lbs. to 50,000 lbs. 225 180
4 50,001 lbs. to 60,000 lbs. 270 216
5 60,001 lbs. to 70,000 lbs. 315 252
6 70,001 lbs. to 73,280 lbs. 340 272
7 73,281 lbs. to 80,000 lbs. 385 308
8 (Source: P.A. 84-213.)
9 (625 ILCS 5/3-814) (from Ch. 95 1/2, par. 3-814)
10 Sec. 3-814. Semitrailer registration fees. Effective
11 with the 1984 registration year to the end of the 1998
12 registration year, an owner of a semitrailer shall pay to the
13 Secretary of State, for the use of the public highways of
14 this State, a flat weight tax of $60, which includes the
15 registration fee, for a 5 year semitrailer plate.
16 Effective with the 1999 registration year an owner of a
17 semitrailer shall pay to the Secretary of State, for the use
18 of the public highways of this State, a one time flat tax of
19 $15, which includes the registration fee, for a permanent
20 non-transferrable semitrailer plate.
21 Effective with the 2001 registration year, an owner of a
22 semitrailer shall pay to the Secretary of State, for the use
23 of public highways of this State, a one-time flat tax of $19,
24 which includes the registration fee, for a permanent
25 non-transferrable semitrailer plate.
26 (Source: P.A. 89-710, eff. 2-14-97.)
27 (625 ILCS 5/3-814.1) (from Ch. 95 1/2, par. 3-814.1)
28 Sec. 3-814.1. Apportionable trailer and semitrailer
29 fees. Beginning April 1, 1994 through March 31, 1998, an
30 owner of an apportionable trailer or apportionable
31 semitrailer registered under Section 3-402.1 shall pay an
32 annual registration fee of $12 to the Secretary of State.
33 Beginning April 1, 1998 through March 31, 2000, an owner
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1 of an apportionable trailer or apportionable semitrailer
2 registered under Section 3-402.1 shall pay a one time
3 registration fee of $15 to the Secretary of State for a
4 permanent non-transferrable plate.
5 Beginning April 1, 2000, an owner of an apportionable
6 trailer or apportionable semitrailer registered under Section
7 3-402.1 shall pay a one-time registration fee of $19 to the
8 Secretary of State for a permanent non-transferrable plate.
9 (Source: P.A. 89-710, eff. 2-14-97.)
10 (625 ILCS 5/3-815) (from Ch. 95 1/2, par. 3-815)
11 Sec. 3-815. Flat weight tax; vehicles of the second
12 division.
13 (a) In addition to the registration fee specified in
14 Section 3-813, and Except as provided in Section 3-806.3,
15 every owner of a vehicle of the second division registered
16 under Section 3-813, and not registered under the mileage
17 weight tax under Section 3-818, shall pay to the Secretary of
18 State, for each registration year, for the use of the public
19 highways, a flat weight tax at the rates set forth in the
20 following table, the rates including the $10 registration
21 fee:
22 SCHEDULE OF FLAT WEIGHT TAX
23 REQUIRED BY LAW
24 Gross Weight in Lbs. Total Fees
25 Including Vehicle each Fiscal
26 and Maximum year
27 Load Class
28 8,000 lbs. and less B $78 $ 48
29 8,001 lbs. to 12,000 lbs. D 138 108
30 12,001 lbs. to 16,000 lbs. F 242 192
31 16,001 lbs. to 26,000 lbs. H 490 390
32 26,001 lbs. to 28,000 lbs. J 630 504
33 28,001 lbs. to 32,000 lbs. K 842 672
34 32,001 lbs. to 36,000 lbs. L 982 784
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1 36,001 lbs. to 40,000 lbs. N 1,202 960
2 40,001 lbs. to 45,000 lbs. P 1,390 1110
3 45,001 lbs. to 50,000 lbs. Q 1,538 1228
4 50,001 lbs. to 54,999 lbs. R 1,698 1356
5 55,000 lbs. to 59,500 lbs. S 1,830 1464
6 59,501 lbs. to 64,000 lbs. T 1,970 1574
7 64,001 lbs. to 73,280 lbs. V 2,294 1834
8 73,281 lbs. to 77,000 lbs. X 2,622 2096
9 77,001 lbs. to 80,000 lbs. Z 2,790 2232
10 (a-1) A Special Hauling Vehicle is a vehicle or
11 combination of vehicles of the second division registered
12 under Section 3-813 transporting asphalt or concrete in the
13 plastic state or a vehicle or combination of vehicles that
14 are subject to the gross weight limitations in subsection (b)
15 of Section 15-111 for which the owner of the vehicle or
16 combination of vehicles has elected to pay, in addition to
17 the registration fee in subsection (a), $125 $100 to the
18 Secretary of State for each registration year. The Secretary
19 shall designate this class of vehicle as a Special Hauling
20 Vehicle.
21 (b) Except as provided in Section 3-806.3, every camping
22 trailer, motor home, mini motor home, travel trailer, truck
23 camper or van camper used primarily for recreational
24 purposes, and not used commercially, nor for hire, nor owned
25 by a commercial business, may be registered for each
26 registration year upon the filing of a proper application and
27 the payment of a registration fee and highway use tax,
28 according to the following table of fees:
29 MOTOR HOME, MINI MOTOR HOME, TRUCK CAMPER OR VAN CAMPER
30 Gross Weight in Lbs. Total Fees
31 Including Vehicle and Each
32 Maximum Load Calendar Year
33 8,000 lbs and less $78 $48
34 8,001 Lbs. to 10,000 Lbs 90 60
35 10,001 Lbs. and Over 102 72
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1 CAMPING TRAILER OR TRAVEL TRAILER
2 Gross Weight in Lbs. Total Fees
3 Including Vehicle and Each
4 Maximum Load Calendar Year
5 3,000 Lbs. and Less $18 $12
6 3,001 Lbs. to 8,000 Lbs. 30 22
7 8,001 Lbs. to 10,000 Lbs. 38 30
8 10,001 Lbs. and Over 50 40
9 Every house trailer must be registered under Section
10 3-819.
11 (c) Farm Truck. Any truck used exclusively for the
12 owner's own agricultural, horticultural or livestock raising
13 operations and not-for-hire only, or any truck used only in
14 the transportation for-hire of seasonal, fresh, perishable
15 fruit or vegetables from farm to the point of first
16 processing, may be registered by the owner under this
17 paragraph in lieu of registration under paragraph (a), upon
18 filing of a proper application and the payment of the $10
19 registration fee and the highway use tax herein specified as
20 follows:
21 SCHEDULE OF FEES AND TAXES
22 Gross Weight in Lbs. Total Amount for
23 Including Truck and each
24 Maximum Load Class Fiscal Year
25 16,000 lbs. or less VF $150 $120
26 16,001 to 20,000 lbs. VG 226 180
27 20,001 to 24,000 lbs. VH 290 230
28 24,001 to 28,000 lbs. VJ 378 302
29 28,001 to 32,000 lbs. VK 506 404
30 32,001 to 36,000 lbs. VL 610 486
31 36,001 to 45,000 lbs. VP 810 648
32 45,001 to 54,999 lbs. VR 1,026 820
33 55,000 to 64,000 lbs. VT 1,202 960
34 64,001 to 73,280 lbs. VV 1,290 1,032
35 73,281 to 77,000 lbs. VX 1,350 1,080
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1 77,001 to 80,000 lbs. VZ 1,490 1,192
2 In the event the Secretary of State revokes a farm truck
3 registration as authorized by law, the owner shall pay the
4 flat weight tax due hereunder before operating such truck.
5 Any combination of vehicles having 5 axles, with a
6 distance of 42 feet or less between extreme axles, that are
7 subject to the weight limitations in subsection (a) and (b)
8 of Section 15-111 for which the owner of the combination of
9 vehicles has elected to pay, in addition to the registration
10 fee in subsection (c), $125 $100 to the Secretary of State
11 for each registration year shall be designated by the
12 Secretary as a Special Hauling Vehicle.
13 (d) The number of axles necessary to carry the maximum
14 load provided shall be determined from Chapter 15 of this
15 Code.
16 (e) An owner may only apply for and receive 5 farm truck
17 registrations, and only 2 of those 5 vehicles shall exceed
18 59,500 gross weight in pounds per vehicle.
19 (f) Every person convicted of violating this Section by
20 failure to pay the appropriate flat weight tax to the
21 Secretary of State as set forth in the above tables shall be
22 punished as provided for in Section 3-401.
23 (Source: P.A. 88-403; 88-476; 88-617, eff. 9-9-94; 88-670,
24 eff. 12-2-94; 89-710, eff. 2-14-97.)
25 (625 ILCS 5/3-818) (from Ch. 95 1/2, par. 3-818)
26 Sec. 3-818. (a) Mileage weight tax option. Any owner of
27 a vehicle of the second division may elect to pay a mileage
28 weight tax for such vehicle in lieu of the flat weight tax
29 set out in Section 3-815. Such election shall be binding to
30 the end of the registration year. Renewal of this election
31 must be filed with the Secretary of State on or before July 1
32 of each registration period. In such event the owner shall,
33 at the time of making such election, pay the $10 registration
34 fee and the minimum guaranteed mileage weight tax, as
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1 hereinafter provided, which payment shall permit the owner to
2 operate that vehicle the maximum mileage in this State
3 hereinafter set forth. Any vehicle being operated on mileage
4 plates cannot be operated outside of this State. In addition
5 thereto, the owner of that vehicle shall pay a mileage weight
6 tax at the following rates for each mile traveled in this
7 State in excess of the maximum mileage provided under the
8 minimum guaranteed basis:
9 BUS, TRUCK OR TRUCK TRACTOR
10 Maximum Mileage
11 Minimum Mileage Weight Tax
12 Guaranteed Permitted for Mileage
13 Gross Weight Mileage Under in excess of
14 Vehicle and Weight Guaranteed Guaranteed
15 Load Class Tax Tax Mileage
16 12,000 lbs. or less MD $73 $58 5,000 26 21 Mills
17 12,001 to 16,000 lbs. MF 120 96 6,000 34 27 Mills
18 16,001 to 20,000 lbs. MG 180 144 6,000 46 37 Mills
19 20,001 to 24,000 lbs. MH 235 188 6,000 63 50 Mills
20 24,001 to 28,000 lbs. MJ 315 252 7,000 63 50 Mills
21 28,001 to 32,000 lbs. MK 385 308 7,000 83 66 Mills
22 32,001 to 36,000 lbs. ML 485 388 7,000 99 79 Mills
23 36,001 to 40,000 lbs. MN 615 492 7,000 128 102 Mills
24 40,001 to 45,000 lbs. MP 695 556 7,000 139 111 Mills
25 45,001 to 54,999 lbs. MR 853 682 7,000 156 125 Mills
26 55,000 to 59,500 lbs. MS 920 736 7,000 178 142 Mills
27 59,501 to 64,000 lbs. MT 985 788 7,000 195 156 Mills
28 64,001 to 73,280 lbs. MV 1,173 938 7,000 225 180 Mills
29 73,281 to 77,000 lbs. MX 1,328 1,062 7,000 258 206 Mills
30 77,001 to 80,000 lbs. MZ 1,415 1,132 7,000 275 220 Mills
31 TRAILER
32 Maximum Mileage
33 Minimum Mileage Weight Tax
34 Guaranteed Permitted for Mileage
35 Gross Weight Mileage Under in excess of
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1 Vehicle and Weight Guaranteed Guaranteed
2 Load Class Tax Tax Mileage
3 14,000 lbs. or less ME $75 $60 5,000 31 25 Mills
4 14,001 to 20,000 lbs. MF 135 108 6,000 36 29 Mills
5 20,001 to 36,000 lbs. ML 540 432 7,000 103 82 Mills
6 36,001 to 40,000 lbs. MM 750 600 7,000 150 120 Mills
7 (a-1) A Special Hauling Vehicle is a vehicle or
8 combination of vehicles of the second division registered
9 under Section 3-813 transporting asphalt or concrete in the
10 plastic state or a vehicle or combination of vehicles that
11 are subject to the gross weight limitations in subsection (b)
12 of Section 15-111 for which the owner of the vehicle or
13 combination of vehicles has elected to pay, in addition to
14 the registration fee in subsection (a), $125 $100 to the
15 Secretary of State for each registration year. The Secretary
16 shall designate this class of vehicle as a Special Hauling
17 Vehicle.
18 In preparing rate schedules on registration applications,
19 the Secretary of State shall add to the above rates, the $10
20 registration fee. The Secretary may decline to accept any
21 renewal filed after July 1st.
22 The number of axles necessary to carry the maximum load
23 provided shall be determined from Chapter 15 of this Code.
24 Every owner of a second division motor vehicle for which
25 he has elected to pay a mileage weight tax shall keep a daily
26 record upon forms prescribed by the Secretary of State,
27 showing the mileage covered by that vehicle in this State.
28 Such record shall contain the license number of the vehicle
29 and the miles traveled by the vehicle in this State for each
30 day of the calendar month. Such owner shall also maintain
31 records of fuel consumed by each such motor vehicle and fuel
32 purchases therefor. On or before the 10th day of January and
33 July the owner shall certify to the Secretary of State upon
34 forms prescribed therefor, summaries of his daily records
35 which shall show the miles traveled by the vehicle in this
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1 State during the preceding 6 months and such other
2 information as the Secretary of State may require. The daily
3 record and fuel records shall be filed, preserved and
4 available for audit for a period of 3 years. Any owner filing
5 a return hereunder shall certify that such return is a true,
6 correct and complete return. Any person who willfully makes a
7 false return hereunder is guilty of perjury and shall be
8 punished in the same manner and to the same extent as is
9 provided therefor.
10 At the time of filing his return, each owner shall pay to
11 the Secretary of State the proper amount of tax at the rate
12 herein imposed.
13 Every owner of a vehicle of the second division who
14 elects to pay on a mileage weight tax basis and who operates
15 the vehicle within this State, shall file with the Secretary
16 of State a bond in the amount of $500. The bond shall be in
17 a form approved by the Secretary of State and with a surety
18 company approved by the Illinois Department of Insurance to
19 transact business in this State as surety, and shall be
20 conditioned upon such applicant's paying to the State of
21 Illinois all money becoming due by reason of the operation of
22 the second division vehicle in this State, together with all
23 penalties and interest thereon.
24 (Source: P.A. 88-403; 89-571, eff. 7-26-96; 89-710, eff.
25 2-14-97.)
26 (625 ILCS 5/3-819) (from Ch. 95 1/2, par. 3-819)
27 Sec. 3-819. Trailer; Flat weight tax.
28 (a) Farm Trailer. Any farm trailer drawn by a motor
29 vehicle of the second division registered under paragraph (a)
30 or (c) of Section 3-815 and used exclusively by the owner for
31 his own agricultural, horticultural or livestock raising
32 operations and not used for hire, or any farm trailer
33 utilized only in the transportation for-hire of seasonal,
34 fresh, perishable fruit or vegetables from farm to the point
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1 of first processing, and any trailer used with a farm tractor
2 that is not an implement of husbandry may be registered under
3 this paragraph in lieu of registration under paragraph (b) of
4 this Section upon the filing of a proper application and the
5 payment of the $10 registration fee and the highway use tax
6 herein for use of the public highways of this State, at the
7 following rates which include the $10 registration fee:
8 SCHEDULE OF FEES AND TAXES
9 Gross Weight in Lbs. Class Total Amount
10 Including Vehicle and Maximum Load each Fiscal Year
11 10,000 lbs. or less VDD $60 $48
12 10,001 to 14,000 lbs. VDE 106 84
13 14,001 to 20,000 lbs. VDG 166 132
14 20,001 to 28,000 lbs. VDJ 378 302
15 28,001 to 36,000 lbs. VDL 650 518
16 An owner may only apply for and receive two farm trailer
17 registrations.
18 (b) All other owners of trailers, other than
19 apportionable trailers registered under Section 3-402.1 of
20 this Code, used with a motor vehicle on the public highways,
21 shall pay to the Secretary of State for each registration
22 year a flat weight tax, for the use of the public highways of
23 this State, at the following rates (which includes the
24 registration fee of $10 required by Section 3-813):
25 SCHEDULE OF TRAILER FLAT
26 WEIGHT TAX REQUIRED
27 BY LAW
28 Gross Weight in Lbs. Total Fees
29 Including Vehicle and each
30 Maximum Load Class Fiscal Year
31 3,000 lbs. and less TA $18 $ 14
32 5,000 lbs. and more than 3,000 TB 54 42
33 8,000 lbs. and more than 5,000 TC 58 44
34 10,000 lbs. and more than 8,000 TD 106 82
35 14,000 lbs. and more than 10,000 TE 170 134
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1 20,000 lbs. and and more than 14,000 TG 258 204
2 32,000 lbs. and more than 20,000 TK 722 576
3 36,000 lbs. and more than 32,000 TL 1,082 864
4 40,000 lbs. and more than 36,000 TN 1,502 1200
5 (c) The number of axles necessary to carry the maximum
6 load provided shall be determined from Chapter 15 of this
7 Code.
8 (Source: P.A. 86-1340; 87-206.)
9 (625 ILCS 5/3-820) (from Ch. 95 1/2, par. 3-820)
10 Sec. 3-820. Duplicate Number Plates. Upon filing in the
11 Office of the Secretary of State an affidavit to the effect
12 that an original number plate for a vehicle is lost, stolen
13 or destroyed, a duplicate number plate shall be furnished
14 upon payment of a fee of $6 $5 for each duplicate plate and a
15 fee of $9 $7 for a pair of duplicate plates.
16 Upon filing in the Office of the Secretary of State an
17 affidavit to the effect that an original registration sticker
18 for a vehicle is lost, stolen or destroyed, a new
19 registration sticker shall be furnished upon payment of a fee
20 of $5 $4.
21 The Secretary of State may, in his discretion, assign a
22 new number plate or plates in lieu of a duplicate of the
23 plate or plates so lost, stolen or destroyed, but such
24 assignment of a new plate or plates shall not affect the
25 right of the owner to secure a reassignment of his original
26 registration number in the manner provided in this Act. The
27 fee for one new number plate shall be $6 $5, and for a pair
28 of new number plates, $9 $7.
29 For the administration of this Section, the Secretary
30 shall consider the loss of a registration plate or plates
31 with properly affixed registration stickers as requiring the
32 payment of either $11 $9 for each duplicate or $14 $11 for a
33 pair of duplicate plates or $19 $15 for a pair of duplicate
34 plates if stickers are required on both front and rear
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1 registration plates.
2 (Source: P.A. 83-12.)
3 (625 ILCS 5/3-821) (from Ch. 95 1/2, par. 3-821)
4 Sec. 3-821. Miscellaneous Registration and Title Fees.
5 (a) The fee to be paid to the Secretary of State for the
6 following certificates, registrations or evidences of proper
7 registration, or for corrected or duplicate documents shall
8 be in accordance with the following schedule:
9 Certificate of Title, except for an all-terrain
10 vehicle or off-highway motorcycle $65 $13
11 Certificate of Title for an all-terrain vehicle
12 or off-highway motorcycle $30
13 Certificate of Title for an all-terrain vehicle
14 or off-highway motorcycle used for production
15 agriculture 13
16 Transfer of Registration or any evidence of
17 proper registration 15 12
18 Duplicate Registration Card for plates or other
19 evidence of proper registration 3 2
20 Duplicate Registration Sticker or Stickers, each 5 4
21 Duplicate Certificate of Title 65 13
22 Corrected Registration Card or Card for other
23 evidence of proper registration 3 2
24 Corrected Certificate of Title 65 13
25 Salvage Certificate 4 3
26 Fleet Reciprocity Permit 15 12
27 Prorate Decal 1
28 Prorate Backing Plate 3 2
29 There shall be no fee paid for a Junking Certificate.
30 (b) The Secretary may prescribe the maximum service
31 charge to be imposed upon an applicant for renewal of a
32 registration by any person authorized by law to receive and
33 remit or transmit to the Secretary such renewal application
34 and fees therewith.
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1 (c) If a check is delivered to the Office of the
2 Secretary of State as payment of any fee or tax under this
3 Code, and such check is not honored by the bank on which it
4 is drawn for any reason, the registrant or other person
5 tendering the check remains liable for the payment of such
6 fee or tax. The Secretary of State may assess a service
7 charge of $19 $15 in addition to the fee or tax due and owing
8 for all dishonored checks.
9 If the total amount then due and owing exceeds the sum
10 of $50 and has not been paid in full within 60 days from the
11 date such fee or tax became due to the Secretary of State,
12 the Secretary of State shall assess a penalty of 25% of such
13 amount remaining unpaid.
14 All amounts payable under this Section shall be computed
15 to the nearest dollar.
16 (d) The minimum fee and tax to be paid by any applicant
17 for apportionment of a fleet of vehicles under this Code
18 shall be $15 $12 if the application was filed on or before
19 the date specified by the Secretary together with fees and
20 taxes due. If an application and the fees or taxes due are
21 filed after the date specified by the Secretary, the
22 Secretary may prescribe the payment of interest at the rate
23 of 1/2 of 1% per month or fraction thereof after such due
24 date and a minimum of $8 $6.
25 (e) Trucks, truck tractors, truck tractors with loads,
26 and motor buses, any one of which having a combined total
27 weight in excess of 12,000 lbs. shall file an application for
28 a Fleet Reciprocity Permit issued by the Secretary of State.
29 This permit shall be in the possession of any driver
30 operating a vehicle on Illinois highways. Any foreign
31 licensed vehicle of the second division operating at any time
32 in Illinois without a Fleet Reciprocity Permit or other
33 proper Illinois registration, shall subject the operator to
34 the penalties provided in Section 3-834 of this Code. For
35 the purposes of this Code, "Fleet Reciprocity Permit" means
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1 any second division motor vehicle with a foreign license and
2 used only in interstate transportation of goods. The fee for
3 such permit shall be $15 $12 per fleet which shall include
4 all vehicles of the fleet being registered.
5 (f) For purposes of this Section, "all-terrain vehicle
6 or off-highway motorcycle used for production agriculture"
7 means any all-terrain vehicle or off-highway motorcycle used
8 in the raising of or the propagation of livestock, crops for
9 sale for human consumption, crops for livestock consumption,
10 and production seed stock grown for the propagation of feed
11 grains and the husbandry of animals or for the purpose of
12 providing a food product, including the husbandry of blood
13 stock as a main source of providing a food product.
14 "All-terrain vehicle or off-highway motorcycle used in
15 production agriculture" also means any all-terrain vehicle or
16 off-highway motorcycle used in animal husbandry,
17 floriculture, aquaculture, horticulture, and viticulture.
18 (Source: P.A. 90-287, eff. 1-1-98; 90-774, eff. 8-14-98.)
19 (625 ILCS 5/3-824.5 new)
20 Sec. 3-824.5. Applicability of fee and tax increases.
21 The fee and tax increases in this Code made by this
22 amendatory Act of the 91st General Assembly that apply to
23 registrations apply to registration year 2001 and thereafter.
24 The registration fees and taxes in existence on the day prior
25 to the effective date of this amendatory Act of the 91st
26 General Assembly apply throughout registration year 2000.
27 All other fee and tax increases in this Code made by this
28 amendatory Act of the 91st General Assembly shall apply
29 beginning January 1, 2000 and thereafter.
30 Section 99. Effective date. This Act takes effect July
31 1, 1999.".
-134- LRB9106061EGfgccr5
1 Submitted on , 1999.
2 ______________________________ _____________________________
3 Senator Philip Representative Madigan, M.J.
4 ______________________________ _____________________________
5 Senator Weaver, S. Representative Currie
6 ______________________________ _____________________________
7 Senator Maitland Representative Hannig
8 ______________________________ _____________________________
9 Senator Molaro Representative Tenhouse
10 ______________________________ _____________________________
11 Senator Jones, E. Representative Rutherford
12 Committee for the Senate Committee for the House