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91_SB1028enr SB1028 Enrolled LRB9106061PTpk 1 AN ACT in relation to transportation financing, amending 2 named Acts. 3 Be it enacted by the People of the State of Illinois, 4 represented in the General Assembly: 5 Section 5. The State Finance Act is amended by adding 6 Sections 5.491 and 6z-48 and changing Section 8.3 as follows: 7 (30 ILCS 105/5.491 new) 8 Sec. 5.491. The Motor Vehicle License Plate Fund. 9 (30 ILCS 105/6z-48 new) 10 Sec. 6z-48. Motor Vehicle License Plate Fund. 11 (a) The Motor Vehicle License Plate Fund is hereby 12 created as a special fund in the State Treasury. The Fund 13 shall consist of the deposits provided for in Section 2-119 14 of the Illinois Vehicle Code and any moneys appropriated to 15 the Fund. 16 (b) The Motor Vehicle License Plate Fund shall be used, 17 subject to appropriation, for the costs incident to providing 18 new or replacement license plates for motor vehicles. 19 (c) Any balance remaining in the Motor Vehicle License 20 Plate Fund at the close of business on December 31, 2004 21 shall be transferred into the Road Fund, and the Motor 22 Vehicle License Plate Fund is abolished when that transfer 23 has been made. 24 (30 ILCS 105/8.3) (from Ch. 127, par. 144.3) 25 Sec. 8.3. Money in the Road Fund shall, if and when the 26 State of Illinois incurs any bonded indebtedness for the 27 construction of permanent highways, be set aside and used for 28 the purpose of paying and discharging annually the principal 29 and interest on that bonded indebtedness then due and SB1028 Enrolled -2- LRB9106061PTpk 1 payable, and for no other purpose. The surplus, if any, in 2 the Road Fund after the payment of principal and interest on 3 that bonded indebtedness then annually due shall be used as 4 follows: 5 first -- to pay the cost of administration of 6 Chapters 2 through 10 of the Illinois Vehicle Code, 7 except the cost of administration of Articles I and II of 8 Chapter 3 of that Code; and 9 secondly -- for expenses of the Department of 10 Transportation for construction, reconstruction, 11 improvement, repair, maintenance, operation, and 12 administration of highways in accordance with the 13 provisions of laws relating thereto, or for any purpose 14 related or incident to and connected therewith, including 15 the separation of grades of those highways with railroads 16 and with highways and including the payment of awards 17 made by the Industrial Commission under the terms of the 18 Workers' Compensation Act or Workers' Occupational 19 Diseases Act for injury or death of an employee of the 20 Division of Highways in the Department of Transportation; 21 or for the acquisition of land and the erection of 22 buildings for highway purposes, including the acquisition 23 of highway right-of-way or for investigations to 24 determine the reasonably anticipated future highway 25 needs; or for making of surveys, plans, specifications 26 and estimates for and in the construction and maintenance 27 of flight strips and of highways necessary to provide 28 access to military and naval reservations, to defense 29 industries and defense-industry sites, and to the sources 30 of raw materials and for replacing existing highways and 31 highway connections shut off from general public use at 32 military and naval reservations and defense-industry 33 sites, or for the purchase of right-of-way, except that 34 the State shall be reimbursed in full for any expense SB1028 Enrolled -3- LRB9106061PTpk 1 incurred in building the flight strips; or for the 2 operating and maintaining of highway garages; or for 3 patrolling and policing the public highways and 4 conserving the peace; or for any of those purposes or any 5 other purpose that may be provided by law. 6 Appropriations for any of those purposes are payable from 7 the Road Fund. Appropriations may also be made from the Road 8 Fund for the administrative expenses of any State agency that 9 are related to motor vehicles or arise from the use of motor 10 vehicles. 11 Beginning with fiscal year 1980 and thereafter, no Road 12 Fund monies shall be appropriated to the following 13 Departments or agencies of State government for 14 administration, grants, or operations; but this limitation is 15 not a restriction upon appropriating for those purposes any 16 Road Fund monies that are eligible for federal reimbursement; 17 1. Department of Public Health; 18 2. Department of Transportation, only with respect 19 to subsidies for one-half fare Student Transportation and 20 Reduced Fare for Elderly; 21 3. Department of Central Management Services, 22 except for expenditures incurred for group insurance 23 premiums of appropriate personnel; 24 4. Judicial Systems and Agencies. 25 Beginning with fiscal year 1981 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 for 32 expenditures with respect to the Division of State 33 Troopers; 34 2. Department of Transportation, only with respect SB1028 Enrolled -4- LRB9106061PTpk 1 to Intercity Rail Subsidies and Rail Freight Services. 2 Beginning with fiscal year 1982 and thereafter, no Road 3 Fund monies shall be appropriated to the following 4 Departments or agencies of State government for 5 administration, grants, or operations; but this limitation is 6 not a restriction upon appropriating for those purposes any 7 Road Fund monies that are eligible for federal reimbursement: 8 Department of Central Management Services, except for awards 9 made by the Industrial Commission under the terms of the 10 Workers' Compensation Act or Workers' Occupational Diseases 11 Act for injury or death of an employee of the Division of 12 Highways in the Department of Transportation. 13 Beginning with fiscal year 1984 and thereafter, no Road 14 Fund monies shall be appropriated to the following 15 Departments or agencies of State government for 16 administration, grants, or operations; but this limitation is 17 not a restriction upon appropriating for those purposes any 18 Road Fund monies that are eligible for federal reimbursement: 19 1. Department of State Police, except not more than 20 40% of the funds appropriated for the Division of State 21 Troopers; 22 2. State Officers. 23 Beginning with fiscal year 1984 and thereafter, no Road 24 Fund monies shall be appropriated to any Department or agency 25 of State government for administration, grants, or operations 26 except as provided hereafter; but this limitation is not a 27 restriction upon appropriating for those purposes any Road 28 Fund monies that are eligible for federal reimbursement. It 29 shall not be lawful to circumvent the above appropriation 30 limitations by governmental reorganization or other methods. 31 Appropriations shall be made from the Road Fund only in 32 accordance with the provisions of this Section. 33 Money in the Road Fund shall, if and when the State of 34 Illinois incurs any bonded indebtedness for the construction SB1028 Enrolled -5- LRB9106061PTpk 1 of permanent highways, be set aside and used for the purpose 2 of paying and discharging during each fiscal year the 3 principal and interest on that bonded indebtedness as it 4 becomes due and payable as provided in the Transportation 5 Bond Act, and for no other purpose. The surplus, if any, in 6 the Road Fund after the payment of principal and interest on 7 that bonded indebtedness then annually due shall be used as 8 follows: 9 first -- to pay the cost of administration of 10 Chapters 2 through 10 of the Illinois Vehicle Code; and 11 secondly -- no Road Fund monies derived from fees, 12 excises, or license taxes relating to registration, 13 operation and use of vehicles on public highways or to 14 fuels used for the propulsion of those vehicles, shall be 15 appropriated or expended other than for costs of 16 administering the laws imposing those fees, excises, and 17 license taxes, statutory refunds and adjustments allowed 18 thereunder, administrative costs of the Department of 19 Transportation, payment of debts and liabilities incurred 20 in construction and reconstruction of public highways and 21 bridges, acquisition of rights-of-way for and the cost of 22 construction, reconstruction, maintenance, repair, and 23 operation of public highways and bridges under the 24 direction and supervision of the State, political 25 subdivision, or municipality collecting those monies, and 26 the costs for patrolling and policing the public highways 27 (by State, political subdivision, or municipality 28 collecting that money) for enforcement of traffic laws. 29 The separation of grades of such highways with railroads 30 and costs associated with protection of at-grade highway 31 and railroad crossing shall also be permissible. 32 Appropriations for any of such purposes are payable from 33 the Road Fund or the Grade Crossing Protection Fund as 34 provided in Section 8 of the Motor Fuel Tax Law. SB1028 Enrolled -6- LRB9106061PTpk 1 Beginning with fiscal year 1991 and thereafter, no Road 2 Fund monies shall be appropriated to the Department of State 3 Police for the purposes of this Section in excess of its 4 total fiscal year 1990 Road Fund appropriations for those 5 purposes unless otherwise provided in Section 5g of this Act. 6 It shall not be lawful to circumvent this limitation on 7 appropriations by governmental reorganization or other 8 methods unless otherwise provided in Section 5g of this Act. 9 In fiscal year 1994, no Road Fund monies shall be 10 appropriated to the Secretary of State for the purposes of 11 this Section in excess of the total fiscal year 1991 Road 12 Fund appropriations to the Secretary of State for those 13 purposes, plus $9,800,000. It shall not be lawful to 14 circumvent this limitation on appropriations by governmental 15 reorganization or other method. 16 Beginning with fiscal year 1995 and thereafter, no Road 17 Fund monies shall be appropriated to the Secretary of State 18 for the purposes of this Section in excess of the total 19 fiscal year 1994 Road Fund appropriations to the Secretary of 20 State for those purposes. It shall not be lawful to 21 circumvent this limitation on appropriations by governmental 22 reorganization or other methods. 23 Beginning with fiscal year 2000, total Road Fund 24 appropriations to the Secretary of State for the purposes of 25 this Section shall not exceed the amounts specified for the 26 following fiscal years: 27 Fiscal Year 2000 $80,500,000; 28 Fiscal Year 2001 $80,500,000; 29 Fiscal Year 2002 $80,500,000; 30 Fiscal Year 2003 $80,500,000; 31 Fiscal Year 2004 and 32 each year thereafter $30,500,000. 33 It shall not be lawful to circumvent this limitation on 34 appropriations by governmental reorganization or other SB1028 Enrolled -7- LRB9106061PTpk 1 methods. 2 No new program may be initiated in fiscal year 1991 and 3 thereafter that is not consistent with the limitations 4 imposed by this Section for fiscal year 1984 and thereafter, 5 insofar as appropriation of Road Fund monies is concerned. 6 Nothing in this Section prohibits transfers from the Road 7 Fund to the State Construction Account Fund under Section 5e 8 of this Act. 9 (Source: P.A. 87-774; 87-1228; 88-78.) 10 Section 10. The Use Tax Act is amended by changing 11 Section 9 as follows: 12 (35 ILCS 105/9) (from Ch. 120, par. 439.9) 13 Sec. 9. Except as to motor vehicles, watercraft, 14 aircraft, and trailers that are required to be registered 15 with an agency of this State, each retailer required or 16 authorized to collect the tax imposed by this Act shall pay 17 to the Department the amount of such tax (except as otherwise 18 provided) at the time when he is required to file his return 19 for the period during which such tax was collected, less a 20 discount of 2.1% prior to January 1, 1990, and 1.75% on and 21 after January 1, 1990, or $5 per calendar year, whichever is 22 greater, which is allowed to reimburse the retailer for 23 expenses incurred in collecting the tax, keeping records, 24 preparing and filing returns, remitting the tax and supplying 25 data to the Department on request. In the case of retailers 26 who report and pay the tax on a transaction by transaction 27 basis, as provided in this Section, such discount shall be 28 taken with each such tax remittance instead of when such 29 retailer files his periodic return. A retailer need not 30 remit that part of any tax collected by him to the extent 31 that he is required to remit and does remit the tax imposed 32 by the Retailers' Occupation Tax Act, with respect to the SB1028 Enrolled -8- LRB9106061PTpk 1 sale of the same property. 2 Where such tangible personal property is sold under a 3 conditional sales contract, or under any other form of sale 4 wherein the payment of the principal sum, or a part thereof, 5 is extended beyond the close of the period for which the 6 return is filed, the retailer, in collecting the tax (except 7 as to motor vehicles, watercraft, aircraft, and trailers that 8 are required to be registered with an agency of this State), 9 may collect for each tax return period, only the tax 10 applicable to that part of the selling price actually 11 received during such tax return period. 12 Except as provided in this Section, on or before the 13 twentieth day of each calendar month, such retailer shall 14 file a return for the preceding calendar month. Such return 15 shall be filed on forms prescribed by the Department and 16 shall furnish such information as the Department may 17 reasonably require. 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; SB1028 Enrolled -9- LRB9106061PTpk 1 4. The amount of credit provided in Section 2d of 2 this Act; 3 5. The amount of tax due; 4 5-5. The signature of the taxpayer; and 5 6. Such other reasonable information as the 6 Department may require. 7 If a taxpayer fails to sign a return within 30 days after 8 the proper notice and demand for signature by the Department, 9 the return shall be considered valid and any amount shown to 10 be due on the return shall be deemed assessed. 11 Beginning October 1, 1993, a taxpayer who has an average 12 monthly tax liability of $150,000 or more shall make all 13 payments required by rules of the Department by electronic 14 funds transfer. Beginning October 1, 1994, a taxpayer who has 15 an average monthly tax liability of $100,000 or more shall 16 make all payments required by rules of the Department by 17 electronic funds transfer. Beginning October 1, 1995, a 18 taxpayer who has an average monthly tax liability of $50,000 19 or more shall make all payments required by rules of the 20 Department by electronic funds transfer. The term "average 21 monthly tax liability" means the sum of the taxpayer's 22 liabilities under this Act, and under all other State and 23 local occupation and use tax laws administered by the 24 Department, for the immediately preceding calendar year 25 divided by 12. 26 Before August 1 of each year beginning in 1993, the 27 Department shall notify all taxpayers required to make 28 payments by electronic funds transfer. All taxpayers required 29 to make payments by electronic funds transfer shall make 30 those payments for a minimum of one year beginning on October 31 1. 32 Any taxpayer not required to make payments by electronic 33 funds transfer may make payments by electronic funds transfer 34 with the permission of the Department. SB1028 Enrolled -10- LRB9106061PTpk 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 taxpayer's average monthly tax liability to the 9 Department under this Act, the Retailers' Occupation Tax Act, 10 the Service Occupation Tax Act, the Service Use Tax Act was 11 $10,000 or more during the preceding 4 complete calendar 12 quarters, he shall file a return with the Department each 13 month by the 20th day of the month next following the month 14 during which such tax liability is incurred and shall make 15 payments to the Department on or before the 7th, 15th, 22nd 16 and last day of the month during which such liability is 17 incurred. If the month during which such tax liability is 18 incurred began prior to January 1, 1985, each payment shall 19 be in an amount equal to 1/4 of the taxpayer's actual 20 liability for the month or an amount set by the Department 21 not to exceed 1/4 of the average monthly liability of the 22 taxpayer to the Department for the preceding 4 complete 23 calendar quarters (excluding the month of highest liability 24 and the month of lowest liability in such 4 quarter period). 25 If the month during which such tax liability is incurred 26 begins on or after January 1, 1985, and prior to January 1, 27 1987, each payment shall be in an amount equal to 22.5% of 28 the taxpayer's actual liability for the month or 27.5% of the 29 taxpayer's liability for the same calendar month of the 30 preceding year. If the month during which such tax liability 31 is incurred begins on or after January 1, 1987, and prior to 32 January 1, 1988, each payment shall be in an amount equal to 33 22.5% of the taxpayer's actual liability for the month or 34 26.25% of the taxpayer's liability for the same calendar SB1028 Enrolled -11- LRB9106061PTpk 1 month of the preceding year. If the month during which such 2 tax liability is incurred begins on or after January 1, 1988, 3 and prior to January 1, 1989, or begins on or after January 4 1, 1996, each payment shall be in an amount equal to 22.5% of 5 the taxpayer's actual liability for the month or 25% of the 6 taxpayer's liability for the same calendar month of the 7 preceding year. If the month during which such tax liability 8 is incurred begins on or after January 1, 1989, and prior to 9 January 1, 1996, each payment shall be in an amount equal to 10 22.5% of the taxpayer's actual liability for the month or 25% 11 of the taxpayer's liability for the same calendar month of 12 the preceding year or 100% of the taxpayer's actual liability 13 for the quarter monthly reporting period. The amount of such 14 quarter monthly payments shall be credited against the final 15 tax liability of the taxpayer's return for that month. Once 16 applicable, the requirement of the making of quarter monthly 17 payments to the Department shall continue until such 18 taxpayer's average monthly liability to the Department during 19 the preceding 4 complete calendar quarters (excluding the 20 month of highest liability and the month of lowest liability) 21 is less than $9,000, or until such taxpayer's average monthly 22 liability to the Department as computed for each calendar 23 quarter of the 4 preceding complete calendar quarter period 24 is less than $10,000. However, if a taxpayer can show the 25 Department that a substantial change in the taxpayer's 26 business has occurred which causes the taxpayer to anticipate 27 that his average monthly tax liability for the reasonably 28 foreseeable future will fall below $10,000, then such 29 taxpayer may petition the Department for change in such 30 taxpayer's reporting status. The Department shall change 31 such taxpayer's reporting status unless it finds that such 32 change is seasonal in nature and not likely to be long term. 33 If any such quarter monthly payment is not paid at the time 34 or in the amount required by this Section, then the taxpayer SB1028 Enrolled -12- LRB9106061PTpk 1 shall be liable for penalties and interest on the difference 2 between the minimum amount due and the amount of such quarter 3 monthly payment actually and timely paid, except insofar as 4 the taxpayer has previously made payments for that month to 5 the Department in excess of the minimum payments previously 6 due as provided in this Section. The Department shall make 7 reasonable rules and regulations to govern the quarter 8 monthly payment amount and quarter monthly payment dates for 9 taxpayers who file on other than a calendar monthly basis. 10 If any such payment provided for in this Section exceeds 11 the taxpayer's liabilities under this Act, the Retailers' 12 Occupation Tax Act, the Service Occupation Tax Act and the 13 Service Use Tax Act, as shown by an original monthly return, 14 the Department shall issue to the taxpayer a credit 15 memorandum no later than 30 days after the date of payment, 16 which memorandum may be submitted by the taxpayer to the 17 Department in payment of tax liability subsequently to be 18 remitted by the taxpayer to the Department or be assigned by 19 the taxpayer to a similar taxpayer under this Act, the 20 Retailers' Occupation Tax Act, the Service Occupation Tax Act 21 or the Service Use Tax Act, in accordance with reasonable 22 rules and regulations to be prescribed by the Department, 23 except that if such excess payment is shown on an original 24 monthly return and is made after December 31, 1986, no credit 25 memorandum shall be issued, unless requested by the taxpayer. 26 If no such request is made, the taxpayer may credit such 27 excess payment against tax liability subsequently to be 28 remitted by the taxpayer to the Department under this Act, 29 the Retailers' Occupation Tax Act, the Service Occupation Tax 30 Act or the Service Use Tax Act, in accordance with reasonable 31 rules and regulations prescribed by the Department. If the 32 Department subsequently determines that all or any part of 33 the credit taken was not actually due to the taxpayer, the 34 taxpayer's 2.1% or 1.75% vendor's discount shall be reduced SB1028 Enrolled -13- LRB9106061PTpk 1 by 2.1% or 1.75% of the difference between the credit taken 2 and that actually due, and the taxpayer shall be liable for 3 penalties and interest on such difference. 4 If the retailer is otherwise required to file a monthly 5 return and if the retailer's average monthly tax liability to 6 the Department does not exceed $200, the Department may 7 authorize his returns to be filed on a quarter annual basis, 8 with the return for January, February, and March of a given 9 year being due by April 20 of such year; with the return for 10 April, May and June of a given year being due by July 20 of 11 such year; with the return for July, August and September of 12 a given year being due by October 20 of such year, and with 13 the return for October, November and December of a given year 14 being due by January 20 of the following year. 15 If the retailer is otherwise required to file a monthly 16 or quarterly return and if the retailer's average monthly tax 17 liability to the Department does not exceed $50, the 18 Department may authorize his returns to be filed on an annual 19 basis, with the return for a given year being due by January 20 20 of the following year. 21 Such quarter annual and annual returns, as to form and 22 substance, shall be subject to the same requirements as 23 monthly returns. 24 Notwithstanding any other provision in this Act 25 concerning the time within which a retailer may file his 26 return, in the case of any retailer who ceases to engage in a 27 kind of business which makes him responsible for filing 28 returns under this Act, such retailer shall file a final 29 return under this Act with the Department not more than one 30 month after discontinuing such business. 31 In addition, with respect to motor vehicles, watercraft, 32 aircraft, and trailers that are required to be registered 33 with an agency of this State, every retailer selling this 34 kind of tangible personal property shall file, with the SB1028 Enrolled -14- LRB9106061PTpk 1 Department, upon a form to be prescribed and supplied by the 2 Department, a separate return for each such item of tangible 3 personal property which the retailer sells, except that 4 where, in the same transaction, a retailer of aircraft, 5 watercraft, motor vehicles or trailers transfers more than 6 one aircraft, watercraft, motor vehicle or trailer to another 7 aircraft, watercraft, motor vehicle or trailer retailer for 8 the purpose of resale, that seller for resale may report the 9 transfer of all the aircraft, watercraft, motor vehicles or 10 trailers involved in that transaction to the Department on 11 the same uniform invoice-transaction reporting return form. 12 For purposes of this Section, "watercraft" means a Class 2, 13 Class 3, or Class 4 watercraft as defined in Section 3-2 of 14 the Boat Registration and Safety Act, a personal watercraft, 15 or any boat equipped with an inboard motor. 16 The transaction reporting return in the case of motor 17 vehicles or trailers that are required to be registered with 18 an agency of this State, shall be the same document as the 19 Uniform Invoice referred to in Section 5-402 of the Illinois 20 Vehicle Code and must show the name and address of the 21 seller; the name and address of the purchaser; the amount of 22 the selling price including the amount allowed by the 23 retailer for traded-in property, if any; the amount allowed 24 by the retailer for the traded-in tangible personal property, 25 if any, to the extent to which Section 2 of this Act allows 26 an exemption for the value of traded-in property; the balance 27 payable after deducting such trade-in allowance from the 28 total selling price; the amount of tax due from the retailer 29 with respect to such transaction; the amount of tax collected 30 from the purchaser by the retailer on such transaction (or 31 satisfactory evidence that such tax is not due in that 32 particular instance, if that is claimed to be the fact); the 33 place and date of the sale; a sufficient identification of 34 the property sold; such other information as is required in SB1028 Enrolled -15- LRB9106061PTpk 1 Section 5-402 of the Illinois Vehicle Code, and such other 2 information as the Department may reasonably require. 3 The transaction reporting return in the case of 4 watercraft and aircraft must show the name and address of the 5 seller; the name and address of the purchaser; the amount of 6 the selling price including the amount allowed by the 7 retailer for traded-in property, if any; the amount allowed 8 by the retailer for the traded-in tangible personal property, 9 if any, to the extent to which Section 2 of this Act allows 10 an exemption for the value of traded-in property; the balance 11 payable after deducting such trade-in allowance from the 12 total selling price; the amount of tax due from the retailer 13 with respect to such transaction; the amount of tax collected 14 from the purchaser by the retailer on such transaction (or 15 satisfactory evidence that such tax is not due in that 16 particular instance, if that is claimed to be the fact); the 17 place and date of the sale, a sufficient identification of 18 the property sold, and such other information as the 19 Department may reasonably require. 20 Such transaction reporting return shall be filed not 21 later than 20 days after the date of delivery of the item 22 that is being sold, but may be filed by the retailer at any 23 time sooner than that if he chooses to do so. The 24 transaction reporting return and tax remittance or proof of 25 exemption from the tax that is imposed by this Act may be 26 transmitted to the Department by way of the State agency with 27 which, or State officer with whom, the tangible personal 28 property must be titled or registered (if titling or 29 registration is required) if the Department and such agency 30 or State officer determine that this procedure will expedite 31 the processing of applications for title or registration. 32 With each such transaction reporting return, the retailer 33 shall remit the proper amount of tax due (or shall submit 34 satisfactory evidence that the sale is not taxable if that is SB1028 Enrolled -16- LRB9106061PTpk 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 SB1028 Enrolled -17- LRB9106061PTpk 1 to the Department, he shall pay the tax in the same amount 2 and in the same form in which it would be remitted if the tax 3 had been remitted to the Department by the retailer. 4 Where a retailer collects the tax with respect to the 5 selling price of tangible personal property which he sells 6 and the purchaser thereafter returns such tangible personal 7 property and the retailer refunds the selling price thereof 8 to the purchaser, such retailer shall also refund, to the 9 purchaser, the tax so collected from the purchaser. When 10 filing his return for the period in which he refunds such tax 11 to the purchaser, the retailer may deduct the amount of the 12 tax so refunded by him to the purchaser from any other use 13 tax which such retailer may be required to pay or remit to 14 the Department, as shown by such return, if the amount of the 15 tax to be deducted was previously remitted to the Department 16 by such retailer. If the retailer has not previously 17 remitted the amount of such tax to the Department, he is 18 entitled to no deduction under this Act upon refunding such 19 tax to the purchaser. 20 Any retailer filing a return under this Section shall 21 also include (for the purpose of paying tax thereon) the 22 total tax covered by such return upon the selling price of 23 tangible personal property purchased by him at retail from a 24 retailer, but as to which the tax imposed by this Act was not 25 collected from the retailer filing such return, and such 26 retailer shall remit the amount of such tax to the Department 27 when filing such return. 28 If experience indicates such action to be practicable, 29 the Department may prescribe and furnish a combination or 30 joint return which will enable retailers, who are required to 31 file returns hereunder and also under the Retailers' 32 Occupation Tax Act, to furnish all the return information 33 required by both Acts on the one form. 34 Where the retailer has more than one business registered SB1028 Enrolled -18- LRB9106061PTpk 1 with the Department under separate registration under this 2 Act, such retailer may not file each return that is due as a 3 single return covering all such registered businesses, but 4 shall file separate returns for each such registered 5 business. 6 Beginning January 1, 1990, each month the Department 7 shall pay into the State and Local Sales Tax Reform Fund, a 8 special fund in the State Treasury which is hereby created, 9 the net revenue realized for the preceding month from the 1% 10 tax on sales of food for human consumption which is to be 11 consumed off the premises where it is sold (other than 12 alcoholic beverages, soft drinks and food which has been 13 prepared for immediate consumption) and prescription and 14 nonprescription medicines, drugs, medical appliances and 15 insulin, urine testing materials, syringes and needles used 16 by diabetics. 17 Beginning January 1, 1990, each month the Department 18 shall pay into the County and Mass Transit District Fund 4% 19 of the net revenue realized for the preceding month from the 20 6.25% general rate on the selling price of tangible personal 21 property which is purchased outside Illinois at retail from a 22 retailer and which is titled or registered by an agency of 23 this State's government. 24 Beginning January 1, 1990, each month the Department 25 shall pay into the State and Local Sales Tax Reform Fund, a 26 special fund in the State Treasury, 20% of the net revenue 27 realized for the preceding month from the 6.25% general rate 28 on the selling price of tangible personal property, other 29 than tangible personal property which is purchased outside 30 Illinois at retail from a retailer and which is titled or 31 registered by an agency of this State's government. 32 Beginning January 1, 1990, each month the Department 33 shall pay into the Local Government Tax Fund 16% of the net 34 revenue realized for the preceding month from the 6.25% SB1028 Enrolled -19- LRB9106061PTpk 1 general rate on the selling price of tangible personal 2 property which is purchased outside Illinois at retail from a 3 retailer and which is titled or registered by an agency of 4 this State's government. 5 Of the remainder of the moneys received by the Department 6 pursuant to this Act, (a) 1.75% thereof shall be paid into 7 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2% 8 and on and after July 1, 1989, 3.8% thereof shall be paid 9 into the Build Illinois Fund; provided, however, that if in 10 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%, 11 as the case may be, of the moneys received by the Department 12 and required to be paid into the Build Illinois Fund pursuant 13 to Section 3 of the Retailers' Occupation Tax Act, Section 9 14 of the Use Tax Act, Section 9 of the Service Use Tax Act, and 15 Section 9 of the Service Occupation Tax Act, such Acts being 16 hereinafter called the "Tax Acts" and such aggregate of 2.2% 17 or 3.8%, as the case may be, of moneys being hereinafter 18 called the "Tax Act Amount", and (2) the amount transferred 19 to the Build Illinois Fund from the State and Local Sales Tax 20 Reform Fund shall be less than the Annual Specified Amount 21 (as defined in Section 3 of the Retailers' Occupation Tax 22 Act), an amount equal to the difference shall be immediately 23 paid into the Build Illinois Fund from other moneys received 24 by the Department pursuant to the Tax Acts; and further 25 provided, that if on the last business day of any month the 26 sum of (1) the Tax Act Amount required to be deposited into 27 the Build Illinois Bond Account in the Build Illinois Fund 28 during such month and (2) the amount transferred during such 29 month to the Build Illinois Fund from the State and Local 30 Sales Tax Reform Fund shall have been less than 1/12 of the 31 Annual Specified Amount, an amount equal to the difference 32 shall be immediately paid into the Build Illinois Fund from 33 other moneys received by the Department pursuant to the Tax 34 Acts; and, further provided, that in no event shall the SB1028 Enrolled -20- LRB9106061PTpk 1 payments required under the preceding proviso result in 2 aggregate payments into the Build Illinois Fund pursuant to 3 this clause (b) for any fiscal year in excess of the greater 4 of (i) the Tax Act Amount or (ii) the Annual Specified Amount 5 for such fiscal year; and, further provided, that the amounts 6 payable into the Build Illinois Fund under this clause (b) 7 shall be payable only until such time as the aggregate amount 8 on deposit under each trust indenture securing Bonds issued 9 and outstanding pursuant to the Build Illinois Bond Act is 10 sufficient, taking into account any future investment income, 11 to fully provide, in accordance with such indenture, for the 12 defeasance of or the payment of the principal of, premium, if 13 any, and interest on the Bonds secured by such indenture and 14 on any Bonds expected to be issued thereafter and all fees 15 and costs payable with respect thereto, all as certified by 16 the Director of the Bureau of the Budget. If on the last 17 business day of any month in which Bonds are outstanding 18 pursuant to the Build Illinois Bond Act, the aggregate of the 19 moneys deposited in the Build Illinois Bond Account in the 20 Build Illinois Fund in such month shall be less than the 21 amount required to be transferred in such month from the 22 Build Illinois Bond Account to the Build Illinois Bond 23 Retirement and Interest Fund pursuant to Section 13 of the 24 Build Illinois Bond Act, an amount equal to such deficiency 25 shall be immediately paid from other moneys received by the 26 Department pursuant to the Tax Acts to the Build Illinois 27 Fund; provided, however, that any amounts paid to the Build 28 Illinois Fund in any fiscal year pursuant to this sentence 29 shall be deemed to constitute payments pursuant to clause (b) 30 of the preceding sentence and shall reduce the amount 31 otherwise payable for such fiscal year pursuant to clause (b) 32 of the preceding sentence. The moneys received by the 33 Department pursuant to this Act and required to be deposited 34 into the Build Illinois Fund are subject to the pledge, claim SB1028 Enrolled -21- LRB9106061PTpk 1 and charge set forth in Section 12 of the Build Illinois Bond 2 Act. 3 Subject to payment of amounts into the Build Illinois 4 Fund as provided in the preceding paragraph or in any 5 amendment thereto hereafter enacted, the following specified 6 monthly installment of the amount requested in the 7 certificate of the Chairman of the Metropolitan Pier and 8 Exposition Authority provided under Section 8.25f of the 9 State Finance Act, but not in excess of the sums designated 10 as "Total Deposit", shall be deposited in the aggregate from 11 collections under Section 9 of the Use Tax Act, Section 9 of 12 the Service Use Tax Act, Section 9 of the Service Occupation 13 Tax Act, and Section 3 of the Retailers' Occupation Tax Act 14 into the McCormick Place Expansion Project Fund in the 15 specified fiscal years. 16 Fiscal Year Total Deposit 17 1993 $0 18 1994 53,000,000 19 1995 58,000,000 20 1996 61,000,000 21 1997 64,000,000 22 1998 68,000,000 23 1999 71,000,000 24 2000 75,000,000 25 2001 80,000,000 26 2002 84,000,000 27 2003 89,000,000 28 2004 93,000,000 29 2005 97,000,000 30 2006 102,000,000 31 2007 and 106,000,000 32 each fiscal year 33 thereafter that bonds 34 are outstanding under SB1028 Enrolled -22- LRB9106061PTpk 1 Section 13.2 of the 2 Metropolitan Pier and 3 Exposition Authority 4 Act, but not after fiscal year 2029. 5 Beginning July 20, 1993 and in each month of each fiscal 6 year thereafter, one-eighth of the amount requested in the 7 certificate of the Chairman of the Metropolitan Pier and 8 Exposition Authority for that fiscal year, less the amount 9 deposited into the McCormick Place Expansion Project Fund by 10 the State Treasurer in the respective month under subsection 11 (g) of Section 13 of the Metropolitan Pier and Exposition 12 Authority Act, plus cumulative deficiencies in the deposits 13 required under this Section for previous months and years, 14 shall be deposited into the McCormick Place Expansion Project 15 Fund, until the full amount requested for the fiscal year, 16 but not in excess of the amount specified above as "Total 17 Deposit", has been deposited. 18 Subject to payment of amounts into the Build Illinois 19 Fund and the McCormick Place Expansion Project Fund pursuant 20 to the preceding paragraphs or in any amendment thereto 21 hereafter enacted, each month the Department shall pay into 22 the Local Government Distributive Fund .4% of the net revenue 23 realized for the preceding month from the 5% general rate, or 24 .4% of 80% of the net revenue realized for the preceding 25 month from the 6.25% general rate, as the case may be, on the 26 selling price of tangible personal property which amount 27 shall, subject to appropriation, be distributed as provided 28 in Section 2 of the State Revenue Sharing Act. No payments or 29 distributions pursuant to this paragraph shall be made if the 30 tax imposed by this Act on photoprocessing products is 31 declared unconstitutional, or if the proceeds from such tax 32 are unavailable for distribution because of litigation. 33 Subject to payment of amounts into the Build Illinois 34 Fund, the McCormick Place Expansion Project Fund, and the SB1028 Enrolled -23- LRB9106061PTpk 1 Local Government Distributive Fund pursuant to the preceding 2 paragraphs or in any amendments thereto hereafter enacted, 3 beginning July 1, 1993, the Department shall each month pay 4 into the Illinois Tax Increment Fund 0.27% of 80% of the net 5 revenue realized for the preceding month from the 6.25% 6 general rate on the selling price of tangible personal 7 property. 8 Of the remainder of the moneys received by the Department 9 pursuant to this Act, 75% thereof shall be paid into the 10 State Treasury and 25% shall be reserved in a special account 11 and used only for the transfer to the Common School Fund as 12 part of the monthly transfer from the General Revenue Fund in 13 accordance with Section 8a of the State Finance Act. 14 As soon as possible after the first day of each month, 15 upon certification of the Department of Revenue, the 16 Comptroller shall order transferred and the Treasurer shall 17 transfer from the General Revenue Fund to the Motor Fuel Tax 18 Fund an amount equal to 1.7% of 80% of the net revenue 19 realized under this Act for the second preceding month;20except that this transfer shall not be made for the months21February through June of 1992. Beginning April 1, 2000, this 22 transfer is no longer required and shall not be made. 23 Net revenue realized for a month shall be the revenue 24 collected by the State pursuant to this Act, less the amount 25 paid out during that month as refunds to taxpayers for 26 overpayment of liability. 27 For greater simplicity of administration, manufacturers, 28 importers and wholesalers whose products are sold at retail 29 in Illinois by numerous retailers, and who wish to do so, may 30 assume the responsibility for accounting and paying to the 31 Department all tax accruing under this Act with respect to 32 such sales, if the retailers who are affected do not make 33 written objection to the Department to this arrangement. 34 (Source: P.A. 89-379, eff. 1-1-96; 89-626, eff. 8-9-96; SB1028 Enrolled -24- LRB9106061PTpk 1 90-491, eff. 1-1-99; 90-612, eff. 7-8-98.) 2 Section 15. The Service Use Tax Act is amended by 3 changing Section 9 as follows: 4 (35 ILCS 110/9) (from Ch. 120, par. 439.39) 5 Sec. 9. Each serviceman required or authorized to 6 collect the tax herein imposed shall pay to the Department 7 the amount of such tax (except as otherwise provided) at the 8 time when he is required to file his return for the period 9 during which such tax was collected, less a discount of 2.1% 10 prior to January 1, 1990 and 1.75% on and after January 1, 11 1990, or $5 per calendar year, whichever is greater, which is 12 allowed to reimburse the serviceman for expenses incurred in 13 collecting the tax, keeping records, preparing and filing 14 returns, remitting the tax and supplying data to the 15 Department on request. A serviceman need not remit that part 16 of any tax collected by him to the extent that he is required 17 to pay and does pay the tax imposed by the Service Occupation 18 Tax Act with respect to his sale of service involving the 19 incidental transfer by him of the same property. 20 Except as provided hereinafter in this Section, on or 21 before the twentieth day of each calendar month, such 22 serviceman shall file a return for the preceding calendar 23 month in accordance with reasonable Rules and Regulations to 24 be promulgated by the Department. Such return shall be filed 25 on a form prescribed by the Department and shall contain such 26 information as the Department may reasonably require. 27 The Department may require returns to be filed on a 28 quarterly basis. If so required, a return for each calendar 29 quarter shall be filed on or before the twentieth day of the 30 calendar month following the end of such calendar quarter. 31 The taxpayer shall also file a return with the Department for 32 each of the first two months of each calendar quarter, on or SB1028 Enrolled -25- LRB9106061PTpk 1 before the twentieth day of the following calendar month, 2 stating: 3 1. The name of the seller; 4 2. The address of the principal place of business 5 from which he engages in business as a serviceman in this 6 State; 7 3. The total amount of taxable receipts received by 8 him during the preceding calendar month, including 9 receipts from charge and time sales, but less all 10 deductions allowed by law; 11 4. The amount of credit provided in Section 2d of 12 this Act; 13 5. The amount of tax due; 14 5-5. The signature of the taxpayer; and 15 6. Such other reasonable information as the 16 Department may require. 17 If a taxpayer fails to sign a return within 30 days after 18 the proper notice and demand for signature by the Department, 19 the return shall be considered valid and any amount shown to 20 be due on the return shall be deemed assessed. 21 Beginning October 1, 1993, a taxpayer who has an average 22 monthly tax liability of $150,000 or more shall make all 23 payments required by rules of the Department by electronic 24 funds transfer. Beginning October 1, 1994, a taxpayer who 25 has an average monthly tax liability of $100,000 or more 26 shall make all payments required by rules of the Department 27 by electronic funds transfer. Beginning October 1, 1995, a 28 taxpayer who has an average monthly tax liability of $50,000 29 or more shall make all payments required by rules of the 30 Department by electronic funds transfer. The term "average 31 monthly tax liability" means the sum of the taxpayer's 32 liabilities under this Act, and under all other State and 33 local occupation and use tax laws administered by the 34 Department, for the immediately preceding calendar year SB1028 Enrolled -26- LRB9106061PTpk 1 divided by 12. 2 Before August 1 of each year beginning in 1993, the 3 Department shall notify all taxpayers required to make 4 payments by electronic funds transfer. All taxpayers required 5 to make payments by electronic funds transfer shall make 6 those payments for a minimum of one year beginning on October 7 1. 8 Any taxpayer not required to make payments by electronic 9 funds transfer may make payments by electronic funds transfer 10 with the permission of the Department. 11 All taxpayers required to make payment by electronic 12 funds transfer and any taxpayers authorized to voluntarily 13 make payments by electronic funds transfer shall make those 14 payments in the manner authorized by the Department. 15 The Department shall adopt such rules as are necessary to 16 effectuate a program of electronic funds transfer and the 17 requirements of this Section. 18 If the serviceman is otherwise required to file a monthly 19 return and if the serviceman's average monthly tax liability 20 to the Department does not exceed $200, the Department may 21 authorize his returns to be filed on a quarter annual basis, 22 with the return for January, February and March of a given 23 year being due by April 20 of such year; with the return for 24 April, May and June of a given year being due by July 20 of 25 such year; with the return for July, August and September of 26 a given year being due by October 20 of such year, and with 27 the return for October, November and December of a given year 28 being due by January 20 of the following year. 29 If the serviceman is otherwise required to file a monthly 30 or quarterly return and if the serviceman's average monthly 31 tax liability to the Department does not exceed $50, the 32 Department may authorize his returns to be filed on an annual 33 basis, with the return for a given year being due by January 34 20 of the following year. SB1028 Enrolled -27- LRB9106061PTpk 1 Such quarter annual and annual returns, as to form and 2 substance, shall be subject to the same requirements as 3 monthly returns. 4 Notwithstanding any other provision in this Act 5 concerning the time within which a serviceman may file his 6 return, in the case of any serviceman who ceases to engage in 7 a kind of business which makes him responsible for filing 8 returns under this Act, such serviceman shall file a final 9 return under this Act with the Department not more than 1 10 month after discontinuing such business. 11 Where a serviceman collects the tax with respect to the 12 selling price of property which he sells and the purchaser 13 thereafter returns such property and the serviceman refunds 14 the selling price thereof to the purchaser, such serviceman 15 shall also refund, to the purchaser, the tax so collected 16 from the purchaser. When filing his return for the period in 17 which he refunds such tax to the purchaser, the serviceman 18 may deduct the amount of the tax so refunded by him to the 19 purchaser from any other Service Use Tax, Service Occupation 20 Tax, retailers' occupation tax or use tax which such 21 serviceman may be required to pay or remit to the Department, 22 as shown by such return, provided that the amount of the tax 23 to be deducted shall previously have been remitted to the 24 Department by such serviceman. If the serviceman shall not 25 previously have remitted the amount of such tax to the 26 Department, he shall be entitled to no deduction hereunder 27 upon refunding such tax to the purchaser. 28 Any serviceman filing a return hereunder shall also 29 include the total tax upon the selling price of tangible 30 personal property purchased for use by him as an incident to 31 a sale of service, and such serviceman shall remit the amount 32 of such tax to the Department when filing such return. 33 If experience indicates such action to be practicable, 34 the Department may prescribe and furnish a combination or SB1028 Enrolled -28- LRB9106061PTpk 1 joint return which will enable servicemen, who are required 2 to file returns hereunder and also under the Service 3 Occupation Tax Act, to furnish all the return information 4 required by both Acts on the one form. 5 Where the serviceman has more than one business 6 registered with the Department under separate registration 7 hereunder, such serviceman shall not file each return that is 8 due as a single return covering all such registered 9 businesses, but shall file separate returns for each such 10 registered business. 11 Beginning January 1, 1990, each month the Department 12 shall pay into the State and Local Tax Reform Fund, a special 13 fund in the State Treasury, the net revenue realized for the 14 preceding month from the 1% tax on sales of food for human 15 consumption which is to be consumed off the premises where it 16 is sold (other than alcoholic beverages, soft drinks and food 17 which has been prepared for immediate consumption) and 18 prescription and nonprescription medicines, drugs, medical 19 appliances and insulin, urine testing materials, syringes and 20 needles used by diabetics. 21 Beginning January 1, 1990, each month the Department 22 shall pay into the State and Local Sales Tax Reform Fund 20% 23 of the net revenue realized for the preceding month from the 24 6.25% general rate on transfers of tangible personal 25 property, other than tangible personal property which is 26 purchased outside Illinois at retail from a retailer and 27 which is titled or registered by an agency of this State's 28 government. 29 Of the remainder of the moneys received by the Department 30 pursuant to this Act, (a) 1.75% thereof shall be paid into 31 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2% 32 and on and after July 1, 1989, 3.8% thereof shall be paid 33 into the Build Illinois Fund; provided, however, that if in 34 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%, SB1028 Enrolled -29- LRB9106061PTpk 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 Bond Account in the Build Illinois Fund 18 during such month and (2) the amount transferred during such 19 month to the Build Illinois Fund from the State and Local 20 Sales Tax Reform Fund shall have been less than 1/12 of the 21 Annual Specified Amount, an amount equal to the difference 22 shall be immediately paid into the Build Illinois Fund from 23 other moneys received by the Department pursuant to the Tax 24 Acts; and, further provided, that in no event shall the 25 payments required under the preceding proviso result in 26 aggregate payments into the Build Illinois Fund pursuant to 27 this clause (b) for any fiscal year in excess of the greater 28 of (i) the Tax Act Amount or (ii) the Annual Specified Amount 29 for such fiscal year; and, further provided, that the amounts 30 payable into the Build Illinois Fund under this clause (b) 31 shall be payable only until such time as the aggregate amount 32 on deposit under each trust indenture securing Bonds issued 33 and outstanding pursuant to the Build Illinois Bond Act is 34 sufficient, taking into account any future investment income, SB1028 Enrolled -30- LRB9106061PTpk 1 to fully provide, in accordance with such indenture, for the 2 defeasance of or the payment of the principal of, premium, if 3 any, and interest on the Bonds secured by such indenture and 4 on any Bonds expected to be issued thereafter and all fees 5 and costs payable with respect thereto, all as certified by 6 the Director of the Bureau of the Budget. If on the last 7 business day of any month in which Bonds are outstanding 8 pursuant to the Build Illinois Bond Act, the aggregate of the 9 moneys deposited in the Build Illinois Bond Account in the 10 Build Illinois Fund in such month shall be less than the 11 amount required to be transferred in such month from the 12 Build Illinois Bond Account to the Build Illinois Bond 13 Retirement and Interest Fund pursuant to Section 13 of the 14 Build Illinois Bond Act, an amount equal to such deficiency 15 shall be immediately paid from other moneys received by the 16 Department pursuant to the Tax Acts to the Build Illinois 17 Fund; provided, however, that any amounts paid to the Build 18 Illinois Fund in any fiscal year pursuant to this sentence 19 shall be deemed to constitute payments pursuant to clause (b) 20 of the preceding sentence and shall reduce the amount 21 otherwise payable for such fiscal year pursuant to clause (b) 22 of the preceding sentence. The moneys received by the 23 Department pursuant to this Act and required to be deposited 24 into the Build Illinois Fund are subject to the pledge, claim 25 and charge set forth in Section 12 of the Build Illinois Bond 26 Act. 27 Subject to payment of amounts into the Build Illinois 28 Fund as provided in the preceding paragraph or in any 29 amendment thereto hereafter enacted, the following specified 30 monthly installment of the amount requested in the 31 certificate of the Chairman of the Metropolitan Pier and 32 Exposition Authority provided under Section 8.25f of the 33 State Finance Act, but not in excess of the sums designated 34 as "Total Deposit", shall be deposited in the aggregate from SB1028 Enrolled -31- LRB9106061PTpk 1 collections under Section 9 of the Use Tax Act, Section 9 of 2 the Service Use Tax Act, Section 9 of the Service Occupation 3 Tax Act, and Section 3 of the Retailers' Occupation Tax Act 4 into the McCormick Place Expansion Project Fund in the 5 specified fiscal years. 6 Fiscal Year Total Deposit 7 1993 $0 8 1994 53,000,000 9 1995 58,000,000 10 1996 61,000,000 11 1997 64,000,000 12 1998 68,000,000 13 1999 71,000,000 14 2000 75,000,000 15 2001 80,000,000 16 2002 84,000,000 17 2003 89,000,000 18 2004 93,000,000 19 2005 97,000,000 20 2006 102,000,000 21 2007 and 106,000,000 22 each fiscal year 23 thereafter that bonds 24 are outstanding under 25 Section 13.2 of the 26 Metropolitan Pier and 27 Exposition Authority Act, 28 but not after fiscal year 2029. 29 Beginning July 20, 1993 and in each month of each fiscal 30 year thereafter, one-eighth of the amount requested in the 31 certificate of the Chairman of the Metropolitan Pier and 32 Exposition Authority for that fiscal year, less the amount 33 deposited into the McCormick Place Expansion Project Fund by 34 the State Treasurer in the respective month under subsection SB1028 Enrolled -32- LRB9106061PTpk 1 (g) of Section 13 of the Metropolitan Pier and Exposition 2 Authority Act, plus cumulative deficiencies in the deposits 3 required under this Section for previous months and years, 4 shall be deposited into the McCormick Place Expansion Project 5 Fund, until the full amount requested for the fiscal year, 6 but not in excess of the amount specified above as "Total 7 Deposit", has been deposited. 8 Subject to payment of amounts into the Build Illinois 9 Fund and the McCormick Place Expansion Project Fund pursuant 10 to the preceding paragraphs or in any amendment thereto 11 hereafter enacted, each month the Department shall pay into 12 the Local Government Distributive Fund 0.4% of the net 13 revenue realized for the preceding month from the 5% general 14 rate or 0.4% of 80% of the net revenue realized for the 15 preceding month from the 6.25% general rate, as the case may 16 be, on the selling price of tangible personal property which 17 amount shall, subject to appropriation, be distributed as 18 provided in Section 2 of the State Revenue Sharing Act. No 19 payments or distributions pursuant to this paragraph shall be 20 made if the tax imposed by this Act on photo processing 21 products is declared unconstitutional, or if the proceeds 22 from such tax are unavailable for distribution because of 23 litigation. 24 Subject to payment of amounts into the Build Illinois 25 Fund, the McCormick Place Expansion Project Fund, and the 26 Local Government Distributive Fund pursuant to the preceding 27 paragraphs or in any amendments thereto hereafter enacted, 28 beginning July 1, 1993, the Department shall each month pay 29 into the Illinois Tax Increment Fund 0.27% of 80% of the net 30 revenue realized for the preceding month from the 6.25% 31 general rate on the selling price of tangible personal 32 property. 33 All remaining moneys received by the Department pursuant 34 to this Act shall be paid into the General Revenue Fund of SB1028 Enrolled -33- LRB9106061PTpk 1 the State Treasury. 2 As soon as possible after the first day of each month, 3 upon certification of the Department of Revenue, the 4 Comptroller shall order transferred and the Treasurer shall 5 transfer from the General Revenue Fund to the Motor Fuel Tax 6 Fund an amount equal to 1.7% of 80% of the net revenue 7 realized under this Act for the second preceding month;8except that this transfer shall not be made for the months9February through June, 1992. Beginning April 1, 2000, this 10 transfer is no longer required and shall not be made. 11 Net revenue realized for a month shall be the revenue 12 collected by the State pursuant to this Act, less the amount 13 paid out during that month as refunds to taxpayers for 14 overpayment of liability. 15 (Source: P.A. 89-379, eff. 1-1-96; 90-612, eff. 7-8-98.) 16 Section 20. The Service Occupation Tax Act is amended by 17 changing Section 9 as follows: 18 (35 ILCS 115/9) (from Ch. 120, par. 439.109) 19 Sec. 9. Each serviceman required or authorized to 20 collect the tax herein imposed shall pay to the Department 21 the amount of such tax at the time when he is required to 22 file his return for the period during which such tax was 23 collectible, less a discount of 2.1% prior to January 1, 24 1990, and 1.75% on and after January 1, 1990, or $5 per 25 calendar year, whichever is greater, which is allowed to 26 reimburse the serviceman for expenses incurred in collecting 27 the tax, keeping records, preparing and filing returns, 28 remitting the tax and supplying data to the Department on 29 request. 30 Where such tangible personal property is sold under a 31 conditional sales contract, or under any other form of sale 32 wherein the payment of the principal sum, or a part thereof, SB1028 Enrolled -34- LRB9106061PTpk 1 is extended beyond the close of the period for which the 2 return is filed, the serviceman, in collecting the tax may 3 collect, for each tax return period, only the tax applicable 4 to the part of the selling price actually received during 5 such tax return period. 6 Except as provided hereinafter in this Section, on or 7 before the twentieth day of each calendar month, such 8 serviceman shall file a return for the preceding calendar 9 month in accordance with reasonable rules and regulations to 10 be promulgated by the Department of Revenue. Such return 11 shall be filed on a form prescribed by the Department and 12 shall contain such information as the Department may 13 reasonably require. 14 The Department may require returns to be filed on a 15 quarterly basis. If so required, a return for each calendar 16 quarter shall be filed on or before the twentieth day of the 17 calendar month following the end of such calendar quarter. 18 The taxpayer shall also file a return with the Department for 19 each of the first two months of each calendar quarter, on or 20 before the twentieth day of the following calendar month, 21 stating: 22 1. The name of the seller; 23 2. The address of the principal place of business 24 from which he engages in business as a serviceman in this 25 State; 26 3. The total amount of taxable receipts received by 27 him during the preceding calendar month, including 28 receipts from charge and time sales, but less all 29 deductions allowed by law; 30 4. The amount of credit provided in Section 2d of 31 this Act; 32 5. The amount of tax due; 33 5-5. The signature of the taxpayer; and 34 6. Such other reasonable information as the SB1028 Enrolled -35- LRB9106061PTpk 1 Department may require. 2 If a taxpayer fails to sign a return within 30 days after 3 the proper notice and demand for signature by the Department, 4 the return shall be considered valid and any amount shown to 5 be due on the return shall be deemed assessed. 6 A serviceman may accept a Manufacturer's Purchase Credit 7 certification from a purchaser in satisfaction of Service Use 8 Tax as provided in Section 3-70 of the Service Use Tax Act if 9 the purchaser provides the appropriate documentation as 10 required by Section 3-70 of the Service Use Tax Act. A 11 Manufacturer's Purchase Credit certification, accepted by a 12 serviceman as provided in Section 3-70 of the Service Use Tax 13 Act, may be used by that serviceman to satisfy Service 14 Occupation Tax liability in the amount claimed in the 15 certification, not to exceed 6.25% of the receipts subject to 16 tax from a qualifying purchase. 17 If the serviceman's average monthly tax liability to the 18 Department does not exceed $200, the Department may authorize 19 his returns to be filed on a quarter annual basis, with the 20 return for January, February and March of a given year being 21 due by April 20 of such year; with the return for April, May 22 and June of a given year being due by July 20 of such year; 23 with the return for July, August and September of a given 24 year being due by October 20 of such year, and with the 25 return for October, November and December of a given year 26 being due by January 20 of the following year. 27 If the serviceman's average monthly tax liability to the 28 Department does not exceed $50, the Department may authorize 29 his returns to be filed on an annual basis, with the return 30 for a given year being due by January 20 of the following 31 year. 32 Such quarter annual and annual returns, as to form and 33 substance, shall be subject to the same requirements as 34 monthly returns. SB1028 Enrolled -36- LRB9106061PTpk 1 Notwithstanding any other provision in this Act 2 concerning the time within which a serviceman may file his 3 return, in the case of any serviceman who ceases to engage in 4 a kind of business which makes him responsible for filing 5 returns under this Act, such serviceman shall file a final 6 return under this Act with the Department not more than 1 7 month after discontinuing such business. 8 Beginning October 1, 1993, a taxpayer who has an average 9 monthly tax liability of $150,000 or more shall make all 10 payments required by rules of the Department by electronic 11 funds transfer. Beginning October 1, 1994, a taxpayer who 12 has an average monthly tax liability of $100,000 or more 13 shall make all payments required by rules of the Department 14 by electronic funds transfer. Beginning October 1, 1995, a 15 taxpayer who has an average monthly tax liability of $50,000 16 or more shall make all payments required by rules of the 17 Department by electronic funds transfer. The term "average 18 monthly tax liability" means the sum of the taxpayer's 19 liabilities under this Act, and under all other State and 20 local occupation and use tax laws administered by the 21 Department, for the immediately preceding calendar year 22 divided by 12. 23 Before August 1 of each year beginning in 1993, the 24 Department shall notify all taxpayers required to make 25 payments by electronic funds transfer. All taxpayers 26 required to make payments by electronic funds transfer shall 27 make those payments for a minimum of one year beginning on 28 October 1. 29 Any taxpayer not required to make payments by electronic 30 funds transfer may make payments by electronic funds transfer 31 with the permission of the Department. 32 All taxpayers required to make payment by electronic 33 funds transfer and any taxpayers authorized to voluntarily 34 make payments by electronic funds transfer shall make those SB1028 Enrolled -37- LRB9106061PTpk 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 Where a serviceman collects the tax with respect to the 6 selling price of tangible personal property which he sells 7 and the purchaser thereafter returns such tangible personal 8 property and the serviceman refunds the selling price thereof 9 to the purchaser, such serviceman shall also refund, to the 10 purchaser, the tax so collected from the purchaser. When 11 filing his return for the period in which he refunds such tax 12 to the purchaser, the serviceman may deduct the amount of the 13 tax so refunded by him to the purchaser from any other 14 Service Occupation Tax, Service Use Tax, Retailers' 15 Occupation Tax or Use Tax which such serviceman may be 16 required to pay or remit to the Department, as shown by such 17 return, provided that the amount of the tax to be deducted 18 shall previously have been remitted to the Department by such 19 serviceman. If the serviceman shall not previously have 20 remitted the amount of such tax to the Department, he shall 21 be entitled to no deduction hereunder upon refunding such tax 22 to the purchaser. 23 If experience indicates such action to be practicable, 24 the Department may prescribe and furnish a combination or 25 joint return which will enable servicemen, who are required 26 to file returns hereunder and also under the Retailers' 27 Occupation Tax Act, the Use Tax Act or the Service Use Tax 28 Act, to furnish all the return information required by all 29 said Acts on the one form. 30 Where the serviceman has more than one business 31 registered with the Department under separate registrations 32 hereunder, such serviceman shall file separate returns for 33 each registered business. 34 Beginning January 1, 1990, each month the Department SB1028 Enrolled -38- LRB9106061PTpk 1 shall pay into the Local Government Tax Fund the revenue 2 realized for the preceding month from the 1% tax on sales of 3 food for human consumption which is to be consumed off the 4 premises where it is sold (other than alcoholic beverages, 5 soft drinks and food which has been prepared for immediate 6 consumption) and prescription and nonprescription medicines, 7 drugs, medical appliances and insulin, urine testing 8 materials, syringes and needles used by diabetics. 9 Beginning January 1, 1990, each month the Department 10 shall pay into the County and Mass Transit District Fund 4% 11 of the revenue realized for the preceding month from the 12 6.25% general rate. 13 Beginning January 1, 1990, each month the Department 14 shall pay into the Local Government Tax Fund 16% of the 15 revenue realized for the preceding month from the 6.25% 16 general rate on transfers of tangible personal property. 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 SB1028 Enrolled -39- LRB9106061PTpk 1 paid into the Build Illinois Fund from other moneys received 2 by the Department pursuant to the Tax Acts; and further 3 provided, that if on the last business day of any month the 4 sum of (1) the Tax Act Amount required to be deposited into 5 the Build Illinois Account in the Build Illinois Fund during 6 such month and (2) the amount transferred during such month 7 to the Build Illinois Fund from the State and Local Sales Tax 8 Reform Fund shall have been less than 1/12 of the Annual 9 Specified Amount, an amount equal to the difference shall be 10 immediately paid into the Build Illinois Fund from other 11 moneys received by the Department pursuant to the Tax Acts; 12 and, further provided, that in no event shall the payments 13 required under the preceding proviso result in aggregate 14 payments into the Build Illinois Fund pursuant to this clause 15 (b) for any fiscal year in excess of the greater of (i) the 16 Tax Act Amount or (ii) the Annual Specified Amount for such 17 fiscal year; and, further provided, that the amounts payable 18 into the Build Illinois Fund under this clause (b) shall be 19 payable only until such time as the aggregate amount on 20 deposit under each trust indenture securing Bonds issued and 21 outstanding pursuant to the Build Illinois Bond Act is 22 sufficient, taking into account any future investment income, 23 to fully provide, in accordance with such indenture, for the 24 defeasance of or the payment of the principal of, premium, if 25 any, and interest on the Bonds secured by such indenture and 26 on any Bonds expected to be issued thereafter and all fees 27 and costs payable with respect thereto, all as certified by 28 the 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 the 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 SB1028 Enrolled -40- LRB9106061PTpk 1 Retirement and Interest Fund pursuant to Section 13 of the 2 Build Illinois Bond Act, an amount equal to such deficiency 3 shall be immediately paid from other moneys received by the 4 Department pursuant to the Tax Acts to the Build Illinois 5 Fund; provided, however, that any amounts paid to the Build 6 Illinois Fund in any fiscal year pursuant to this sentence 7 shall be deemed to constitute payments pursuant to clause (b) 8 of the preceding sentence and shall reduce the amount 9 otherwise payable for such fiscal year pursuant to clause (b) 10 of the preceding sentence. The moneys received by the 11 Department pursuant to this Act and required to be deposited 12 into the Build Illinois Fund are subject to the pledge, claim 13 and charge set forth in Section 12 of the Build Illinois Bond 14 Act. 15 Subject to payment of amounts into the Build Illinois 16 Fund as provided in the preceding paragraph or in any 17 amendment thereto hereafter enacted, the following specified 18 monthly installment of the amount requested in the 19 certificate of the Chairman of the Metropolitan Pier and 20 Exposition Authority provided under Section 8.25f of the 21 State Finance Act, but not in excess of the sums designated 22 as "Total Deposit", shall be deposited in the aggregate from 23 collections under Section 9 of the Use Tax Act, Section 9 of 24 the Service Use Tax Act, Section 9 of the Service Occupation 25 Tax Act, and Section 3 of the Retailers' Occupation Tax Act 26 into the McCormick Place Expansion Project Fund in the 27 specified fiscal years. 28 Fiscal Year Total Deposit 29 1993 $0 30 1994 53,000,000 31 1995 58,000,000 32 1996 61,000,000 33 1997 64,000,000 34 1998 68,000,000 SB1028 Enrolled -41- LRB9106061PTpk 1 1999 71,000,000 2 2000 75,000,000 3 2001 80,000,000 4 2002 84,000,000 5 2003 89,000,000 6 2004 93,000,000 7 2005 97,000,000 8 2006 102,000,000 9 2007 and 106,000,000 10 each fiscal year 11 thereafter that bonds 12 are outstanding under 13 Section 13.2 of the 14 Metropolitan Pier and 15 Exposition Authority 16 Act, but not after fiscal year 2029. 17 Beginning July 20, 1993 and in each month of each fiscal 18 year thereafter, one-eighth of the amount requested in the 19 certificate of the Chairman of the Metropolitan Pier and 20 Exposition Authority for that fiscal year, less the amount 21 deposited into the McCormick Place Expansion Project Fund by 22 the State Treasurer in the respective month under subsection 23 (g) of Section 13 of the Metropolitan Pier and Exposition 24 Authority Act, plus cumulative deficiencies in the deposits 25 required under this Section for previous months and years, 26 shall be deposited into the McCormick Place Expansion Project 27 Fund, until the full amount requested for the fiscal year, 28 but not in excess of the amount specified above as "Total 29 Deposit", has been deposited. 30 Subject to payment of amounts into the Build Illinois 31 Fund and the McCormick Place Expansion Project Fund pursuant 32 to the preceding paragraphs or in any amendment thereto 33 hereafter enacted, each month the Department shall pay into 34 the Local Government Distributive Fund 0.4% of the net SB1028 Enrolled -42- LRB9106061PTpk 1 revenue realized for the preceding month from the 5% general 2 rate or 0.4% of 80% of the net revenue realized for the 3 preceding month from the 6.25% general rate, as the case may 4 be, on the selling price of tangible personal property which 5 amount shall, subject to appropriation, be distributed as 6 provided in Section 2 of the State Revenue Sharing Act. No 7 payments or distributions pursuant to this paragraph shall be 8 made if the tax imposed by this Act on photoprocessing 9 products is declared unconstitutional, or if the proceeds 10 from such tax are unavailable for distribution because of 11 litigation. 12 Subject to payment of amounts into the Build Illinois 13 Fund, the McCormick Place Expansion Project Fund, and the 14 Local Government Distributive Fund pursuant to the preceding 15 paragraphs or in any amendments thereto hereafter enacted, 16 beginning July 1, 1993, the Department shall each month pay 17 into the Illinois Tax Increment Fund 0.27% of 80% of the net 18 revenue realized for the preceding month from the 6.25% 19 general rate on the selling price of tangible personal 20 property. 21 Remaining moneys received by the Department pursuant to 22 this Act shall be paid into the General Revenue Fund of the 23 State Treasury. 24 The Department may, upon separate written notice to a 25 taxpayer, require the taxpayer to prepare and file with the 26 Department on a form prescribed by the Department within not 27 less than 60 days after receipt of the notice an annual 28 information return for the tax year specified in the notice. 29 Such annual return to the Department shall include a 30 statement of gross receipts as shown by the taxpayer's last 31 Federal income tax return. If the total receipts of the 32 business as reported in the Federal income tax return do not 33 agree with the gross receipts reported to the Department of 34 Revenue for the same period, the taxpayer shall attach to his SB1028 Enrolled -43- LRB9106061PTpk 1 annual return a schedule showing a reconciliation of the 2 2 amounts and the reasons for the difference. The taxpayer's 3 annual return to the Department shall also disclose the cost 4 of goods sold by the taxpayer during the year covered by such 5 return, opening and closing inventories of such goods for 6 such year, cost of goods used from stock or taken from stock 7 and given away by the taxpayer during such year, pay roll 8 information of the taxpayer's business during such year and 9 any additional reasonable information which the Department 10 deems would be helpful in determining the accuracy of the 11 monthly, quarterly or annual returns filed by such taxpayer 12 as hereinbefore provided for in this Section. 13 If the annual information return required by this Section 14 is not filed when and as required, the taxpayer shall be 15 liable as follows: 16 (i) Until January 1, 1994, the taxpayer shall be 17 liable for a penalty equal to 1/6 of 1% of the tax due 18 from such taxpayer under this Act during the period to be 19 covered by the annual return for each month or fraction 20 of a month until such return is filed as required, the 21 penalty to be assessed and collected in the same manner 22 as any other penalty provided for in this Act. 23 (ii) On and after January 1, 1994, the taxpayer 24 shall be liable for a penalty as described in Section 3-4 25 of the Uniform Penalty and Interest Act. 26 The chief executive officer, proprietor, owner or highest 27 ranking manager shall sign the annual return to certify the 28 accuracy of the information contained therein. Any person 29 who willfully signs the annual return containing false or 30 inaccurate information shall be guilty of perjury and 31 punished accordingly. The annual return form prescribed by 32 the Department shall include a warning that the person 33 signing the return may be liable for perjury. 34 The foregoing portion of this Section concerning the SB1028 Enrolled -44- LRB9106061PTpk 1 filing of an annual information return shall not apply to a 2 serviceman who is not required to file an income tax return 3 with the United States Government. 4 As soon as possible after the first day of each month, 5 upon certification of the Department of Revenue, the 6 Comptroller shall order transferred and the Treasurer shall 7 transfer from the General Revenue Fund to the Motor Fuel Tax 8 Fund an amount equal to 1.7% of 80% of the net revenue 9 realized under this Act for the second preceding month;10except that this transfer shall not be made for the months11February through June, 1992. Beginning April 1, 2000, this 12 transfer is no longer required and shall not be made. 13 Net revenue realized for a month shall be the revenue 14 collected by the State pursuant to this Act, less the amount 15 paid out during that month as refunds to taxpayers for 16 overpayment of liability. 17 For greater simplicity of administration, it shall be 18 permissible for manufacturers, importers and wholesalers 19 whose products are sold by numerous servicemen in Illinois, 20 and who wish to do so, to assume the responsibility for 21 accounting and paying to the Department all tax accruing 22 under this Act with respect to such sales, if the servicemen 23 who are affected do not make written objection to the 24 Department to this arrangement. 25 (Source: P.A. 89-89, eff. 6-30-95; 89-235, eff. 8-4-95; 26 89-379, eff. 1-1-96; 89-626, eff. 8-9-96; 90-612, eff. 27 7-8-98.) 28 Section 25. The Retailers' Occupation Tax Act is amended 29 by changing Section 3 as follows: 30 (35 ILCS 120/3) (from Ch. 120, par. 442) 31 Sec. 3. Except as provided in this Section, on or before 32 the twentieth day of each calendar month, every person SB1028 Enrolled -45- LRB9106061PTpk 1 engaged in the business of selling tangible personal property 2 at retail in this State during the preceding calendar month 3 shall file a return with the Department, stating: 4 1. The name of the seller; 5 2. His residence address and the address of his 6 principal place of business and the address of the 7 principal place of business (if that is a different 8 address) from which he engages in the business of selling 9 tangible personal property at retail in this State; 10 3. Total amount of receipts received by him during 11 the preceding calendar month or quarter, as the case may 12 be, from sales of tangible personal property, and from 13 services furnished, by him during such preceding calendar 14 month or quarter; 15 4. Total amount received by him during the 16 preceding calendar month or quarter on charge and time 17 sales of tangible personal property, and from services 18 furnished, by him prior to the month or quarter for which 19 the return is filed; 20 5. Deductions allowed by law; 21 6. Gross receipts which were received by him during 22 the preceding calendar month or quarter and upon the 23 basis of which the tax is imposed; 24 7. The amount of credit provided in Section 2d of 25 this Act; 26 8. The amount of tax due; 27 9. The signature of the taxpayer; and 28 10. Such other reasonable information as the 29 Department may require. 30 If a taxpayer fails to sign a return within 30 days after 31 the proper notice and demand for signature by the Department, 32 the return shall be considered valid and any amount shown to 33 be due on the return shall be deemed assessed. 34 Each return shall be accompanied by the statement of SB1028 Enrolled -46- LRB9106061PTpk 1 prepaid tax issued pursuant to Section 2e for which credit is 2 claimed. 3 A retailer may accept a Manufacturer's Purchase Credit 4 certification from a purchaser in satisfaction of Use Tax as 5 provided in Section 3-85 of the Use Tax Act if the purchaser 6 provides the appropriate documentation as required by Section 7 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit 8 certification, accepted by a retailer as provided in Section 9 3-85 of the Use Tax Act, may be used by that retailer to 10 satisfy Retailers' Occupation Tax liability in the amount 11 claimed in the certification, not to exceed 6.25% of the 12 receipts subject to tax from a qualifying purchase. 13 The Department may require returns to be filed on a 14 quarterly basis. If so required, a return for each calendar 15 quarter shall be filed on or before the twentieth day of the 16 calendar month following the end of such calendar quarter. 17 The taxpayer shall also file a return with the Department for 18 each of the first two months of each calendar quarter, on or 19 before the twentieth day of the following calendar month, 20 stating: 21 1. The name of the seller; 22 2. The address of the principal place of business 23 from which he engages in the business of selling tangible 24 personal property at retail in this State; 25 3. The total amount of taxable receipts received by 26 him during the preceding calendar month from sales of 27 tangible personal property by him during such preceding 28 calendar month, including receipts from charge and time 29 sales, but less all deductions allowed by law; 30 4. The amount of credit provided in Section 2d of 31 this Act; 32 5. The amount of tax due; and 33 6. Such other reasonable information as the 34 Department may require. SB1028 Enrolled -47- LRB9106061PTpk 1 If a total amount of less than $1 is payable, refundable 2 or creditable, such amount shall be disregarded if it is less 3 than 50 cents and shall be increased to $1 if it is 50 cents 4 or more. 5 Beginning October 1, 1993, a taxpayer who has an average 6 monthly tax liability of $150,000 or more shall make all 7 payments required by rules of the Department by electronic 8 funds transfer. Beginning October 1, 1994, a taxpayer who 9 has an average monthly tax liability of $100,000 or more 10 shall make all payments required by rules of the Department 11 by electronic funds transfer. Beginning October 1, 1995, a 12 taxpayer who has an average monthly tax liability of $50,000 13 or more shall make all payments required by rules of the 14 Department by electronic funds transfer. The term "average 15 monthly tax liability" shall be the sum of the taxpayer's 16 liabilities under this Act, and under all other State and 17 local occupation and use tax laws administered by the 18 Department, for the immediately preceding calendar year 19 divided by 12. 20 Before August 1 of each year beginning in 1993, the 21 Department shall notify all taxpayers required to make 22 payments by electronic funds transfer. All taxpayers 23 required to make payments by electronic funds transfer shall 24 make those payments for a minimum of one year beginning on 25 October 1. 26 Any taxpayer not required to make payments by electronic 27 funds transfer may make payments by electronic funds transfer 28 with the permission of the Department. 29 All taxpayers required to make payment by electronic 30 funds transfer and any taxpayers authorized to voluntarily 31 make payments by electronic funds transfer shall make those 32 payments in the manner authorized by the Department. 33 The Department shall adopt such rules as are necessary to 34 effectuate a program of electronic funds transfer and the SB1028 Enrolled -48- LRB9106061PTpk 1 requirements of this Section. 2 Any amount which is required to be shown or reported on 3 any return or other document under this Act shall, if such 4 amount is not a whole-dollar amount, be increased to the 5 nearest whole-dollar amount in any case where the fractional 6 part of a dollar is 50 cents or more, and decreased to the 7 nearest whole-dollar amount where the fractional part of a 8 dollar is less than 50 cents. 9 If the retailer is otherwise required to file a monthly 10 return and if the retailer's average monthly tax liability to 11 the Department does not exceed $200, the Department may 12 authorize his returns to be filed on a quarter annual basis, 13 with the return for January, February and March of a given 14 year being due by April 20 of such year; with the return for 15 April, May and June of a given year being due by July 20 of 16 such year; with the return for July, August and September of 17 a given year being due by October 20 of such year, and with 18 the return for October, November and December of a given year 19 being due by January 20 of the following year. 20 If the retailer is otherwise required to file a monthly 21 or quarterly return and if the retailer's average monthly tax 22 liability with the Department does not exceed $50, the 23 Department may authorize his returns to be filed on an annual 24 basis, with the return for a given year being due by January 25 20 of the following year. 26 Such quarter annual and annual returns, as to form and 27 substance, shall be subject to the same requirements as 28 monthly returns. 29 Notwithstanding any other provision in this Act 30 concerning the time within which a retailer may file his 31 return, in the case of any retailer who ceases to engage in a 32 kind of business which makes him responsible for filing 33 returns under this Act, such retailer shall file a final 34 return under this Act with the Department not more than one SB1028 Enrolled -49- LRB9106061PTpk 1 month after discontinuing such business. 2 Where the same person has more than one business 3 registered with the Department under separate registrations 4 under this Act, such person may not file each return that is 5 due as a single return covering all such registered 6 businesses, but shall file separate returns for each such 7 registered business. 8 In addition, with respect to motor vehicles, watercraft, 9 aircraft, and trailers that are required to be registered 10 with an agency of this State, every retailer selling this 11 kind of tangible personal property shall file, with the 12 Department, upon a form to be prescribed and supplied by the 13 Department, a separate return for each such item of tangible 14 personal property which the retailer sells, except that 15 where, in the same transaction, a retailer of aircraft, 16 watercraft, motor vehicles or trailers transfers more than 17 one aircraft, watercraft, motor vehicle or trailer to another 18 aircraft, watercraft, motor vehicle retailer or trailer 19 retailer for the purpose of resale, that seller for resale 20 may report the transfer of all aircraft, watercraft, motor 21 vehicles or trailers involved in that transaction to the 22 Department on the same uniform invoice-transaction reporting 23 return form. For purposes of this Section, "watercraft" 24 means a Class 2, Class 3, or Class 4 watercraft as defined in 25 Section 3-2 of the Boat Registration and Safety Act, a 26 personal watercraft, or any boat equipped with an inboard 27 motor. 28 Any retailer who sells only motor vehicles, watercraft, 29 aircraft, or trailers that are required to be registered with 30 an agency of this State, so that all retailers' occupation 31 tax liability is required to be reported, and is reported, on 32 such transaction reporting returns and who is not otherwise 33 required to file monthly or quarterly returns, need not file 34 monthly or quarterly returns. However, those retailers shall SB1028 Enrolled -50- LRB9106061PTpk 1 be required to file returns on an annual basis. 2 The transaction reporting return, in the case of motor 3 vehicles or trailers that are required to be registered with 4 an agency of this State, shall be the same document as the 5 Uniform Invoice referred to in Section 5-402 of The Illinois 6 Vehicle Code and must show the name and address of the 7 seller; the name and address of the purchaser; the amount of 8 the selling price including the amount allowed by the 9 retailer for traded-in property, if any; the amount allowed 10 by the retailer for the traded-in tangible personal property, 11 if any, to the extent to which Section 1 of this Act allows 12 an exemption for the value of traded-in property; the balance 13 payable after deducting such trade-in allowance from the 14 total selling price; the amount of tax due from the retailer 15 with respect to such transaction; the amount of tax collected 16 from the purchaser by the retailer on such transaction (or 17 satisfactory evidence that such tax is not due in that 18 particular instance, if that is claimed to be the fact); the 19 place and date of the sale; a sufficient identification of 20 the property sold; such other information as is required in 21 Section 5-402 of The Illinois Vehicle Code, and such other 22 information as the Department may reasonably require. 23 The transaction reporting return in the case of 24 watercraft or aircraft must show the name and address of the 25 seller; the name and address of the purchaser; the amount of 26 the selling price including the amount allowed by the 27 retailer for traded-in property, if any; the amount allowed 28 by the retailer for the traded-in tangible personal property, 29 if any, to the extent to which Section 1 of this Act allows 30 an exemption for the value of traded-in property; the balance 31 payable after deducting such trade-in allowance from the 32 total selling price; the amount of tax due from the retailer 33 with respect to such transaction; the amount of tax collected 34 from the purchaser by the retailer on such transaction (or SB1028 Enrolled -51- LRB9106061PTpk 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 SB1028 Enrolled -52- LRB9106061PTpk 1 is required) upon satisfying the Department that such user 2 has paid the proper tax (if tax is due) to the retailer. The 3 Department shall adopt appropriate rules to carry out the 4 mandate of this paragraph. 5 If the user who would otherwise pay tax to the retailer 6 wants the transaction reporting return filed and the payment 7 of the tax or proof of exemption made to the Department 8 before the retailer is willing to take these actions and such 9 user has not paid the tax to the retailer, such user may 10 certify to the fact of such delay by the retailer and may 11 (upon the Department being satisfied of the truth of such 12 certification) transmit the information required by the 13 transaction reporting return and the remittance for tax or 14 proof of exemption directly to the Department and obtain his 15 tax receipt or exemption determination, in which event the 16 transaction reporting return and tax remittance (if a tax 17 payment was required) shall be credited by the Department to 18 the proper retailer's account with the Department, but 19 without the 2.1% or 1.75% discount provided for in this 20 Section being allowed. When the user pays the tax directly 21 to the Department, he shall pay the tax in the same amount 22 and in the same form in which it would be remitted if the tax 23 had been remitted to the Department by the retailer. 24 Refunds made by the seller during the preceding return 25 period to purchasers, on account of tangible personal 26 property returned to the seller, shall be allowed as a 27 deduction under subdivision 5 of his monthly or quarterly 28 return, as the case may be, in case the seller had 29 theretofore included the receipts from the sale of such 30 tangible personal property in a return filed by him and had 31 paid the tax imposed by this Act with respect to such 32 receipts. 33 Where the seller is a corporation, the return filed on 34 behalf of such corporation shall be signed by the president, SB1028 Enrolled -53- LRB9106061PTpk 1 vice-president, secretary or treasurer or by the properly 2 accredited agent of such corporation. 3 Where the seller is a limited liability company, the 4 return filed on behalf of the limited liability company shall 5 be signed by a manager, member, or properly accredited agent 6 of the limited liability company. 7 Except as provided in this Section, the retailer filing 8 the return under this Section shall, at the time of filing 9 such return, pay to the Department the amount of tax imposed 10 by this Act less a discount of 2.1% prior to January 1, 1990 11 and 1.75% on and after January 1, 1990, or $5 per calendar 12 year, whichever is greater, which is allowed to reimburse the 13 retailer for the expenses incurred in keeping records, 14 preparing and filing returns, remitting the tax and supplying 15 data to the Department on request. Any prepayment made 16 pursuant to Section 2d of this Act shall be included in the 17 amount on which such 2.1% or 1.75% discount is computed. In 18 the case of retailers who report and pay the tax on a 19 transaction by transaction basis, as provided in this 20 Section, such discount shall be taken with each such tax 21 remittance instead of when such retailer files his periodic 22 return. 23 If the taxpayer's average monthly tax liability to the 24 Department under this Act, the Use Tax Act, the Service 25 Occupation Tax Act, and the Service Use Tax Act, excluding 26 any liability for prepaid sales tax to be remitted in 27 accordance with Section 2d of this Act, was $10,000 or more 28 during the preceding 4 complete calendar quarters, he shall 29 file a return with the Department each month by the 20th day 30 of the month next following the month during which such tax 31 liability is incurred and shall make payments to the 32 Department on or before the 7th, 15th, 22nd and last day of 33 the month during which such liability is incurred. If the 34 month during which such tax liability is incurred began prior SB1028 Enrolled -54- LRB9106061PTpk 1 to January 1, 1985, each payment shall be in an amount equal 2 to 1/4 of the taxpayer's actual liability for the month or an 3 amount set by the Department not to exceed 1/4 of the average 4 monthly liability of the taxpayer to the Department for the 5 preceding 4 complete calendar quarters (excluding the month 6 of highest liability and the month of lowest liability in 7 such 4 quarter period). If the month during which such tax 8 liability is incurred begins on or after January 1, 1985 and 9 prior to 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 27.5% of the taxpayer's liability for the same 12 calendar month of the preceding year. If the month during 13 which such tax liability is incurred begins on or after 14 January 1, 1987 and prior to January 1, 1988, each payment 15 shall be in an amount equal to 22.5% of the taxpayer's actual 16 liability for the month or 26.25% of the taxpayer's liability 17 for the same calendar month of the preceding year. If the 18 month during which such tax liability is incurred begins on 19 or after January 1, 1988, and prior to January 1, 1989, or 20 begins on or after January 1, 1996, each payment shall be in 21 an amount equal to 22.5% of the taxpayer's actual liability 22 for the month or 25% of the taxpayer's liability for the same 23 calendar month of the preceding year. If the month during 24 which such tax liability is incurred begins on or after 25 January 1, 1989, and prior to January 1, 1996, each payment 26 shall be in an amount equal to 22.5% of the taxpayer's actual 27 liability for the month or 25% of the taxpayer's liability 28 for the same calendar month of the preceding year or 100% of 29 the taxpayer's actual liability for the quarter monthly 30 reporting period. The amount of such quarter monthly 31 payments shall be credited against the final tax liability of 32 the taxpayer's return for that month. Once applicable, the 33 requirement of the making of quarter monthly payments to the 34 Department by taxpayers having an average monthly tax SB1028 Enrolled -55- LRB9106061PTpk 1 liability of $10,000 or more as determined in the manner 2 provided above shall continue until such taxpayer's average 3 monthly liability to the Department during the preceding 4 4 complete calendar quarters (excluding the month of highest 5 liability and the month of lowest liability) is less than 6 $9,000, or until such taxpayer's average monthly liability to 7 the Department as computed for each calendar quarter of the 4 8 preceding complete calendar quarter period is less than 9 $10,000. However, if a taxpayer can show the Department that 10 a substantial change in the taxpayer's business has occurred 11 which causes the taxpayer to anticipate that his average 12 monthly tax liability for the reasonably foreseeable future 13 will fall below $10,000, then such taxpayer may petition the 14 Department for a change in such taxpayer's reporting status. 15 The Department shall change such taxpayer's reporting status 16 unless it finds that such change is seasonal in nature and 17 not likely to be long term. If any such quarter monthly 18 payment is not paid at the time or in the amount required by 19 this Section, then the taxpayer shall be liable for penalties 20 and interest on the difference between the minimum amount due 21 as a payment and the amount of such quarter monthly payment 22 actually and timely paid, except insofar as the taxpayer has 23 previously made payments for that month to the Department in 24 excess of the minimum payments previously due as provided in 25 this Section. The Department shall make reasonable rules and 26 regulations to govern the quarter monthly payment amount and 27 quarter monthly payment dates for taxpayers who file on other 28 than a calendar monthly basis. 29 Without regard to whether a taxpayer is required to make 30 quarter monthly payments as specified above, any taxpayer who 31 is required by Section 2d of this Act to collect and remit 32 prepaid taxes and has collected prepaid taxes which average 33 in excess of $25,000 per month during the preceding 2 34 complete calendar quarters, shall file a return with the SB1028 Enrolled -56- LRB9106061PTpk 1 Department as required by Section 2f and shall make payments 2 to the Department on or before the 7th, 15th, 22nd and last 3 day of the month during which such liability is incurred. If 4 the month during which such tax liability is incurred began 5 prior to the effective date of this amendatory Act of 1985, 6 each payment shall be in an amount not less than 22.5% of the 7 taxpayer's actual liability under Section 2d. If the month 8 during which such tax liability is incurred begins on or 9 after January 1, 1986, each payment shall be in an amount 10 equal to 22.5% of the taxpayer's actual liability for the 11 month or 27.5% of the taxpayer's liability for the same 12 calendar month of the preceding calendar year. If the month 13 during which such tax liability is incurred begins on or 14 after January 1, 1987, each payment shall be in an amount 15 equal to 22.5% of the taxpayer's actual liability for the 16 month or 26.25% of the taxpayer's liability for the same 17 calendar month of the preceding year. The amount of such 18 quarter monthly payments shall be credited against the final 19 tax liability of the taxpayer's return for that month filed 20 under this Section or Section 2f, as the case may be. Once 21 applicable, the requirement of the making of quarter monthly 22 payments to the Department pursuant to this paragraph shall 23 continue until such taxpayer's average monthly prepaid tax 24 collections during the preceding 2 complete calendar quarters 25 is $25,000 or less. If any such quarter monthly payment is 26 not paid at the time or in the amount required, the taxpayer 27 shall be liable for penalties and interest on such 28 difference, except insofar as the taxpayer has previously 29 made payments for that month in excess of the minimum 30 payments previously due. 31 If any payment provided for in this Section exceeds the 32 taxpayer's liabilities under this Act, the Use Tax Act, the 33 Service Occupation Tax Act and the Service Use Tax Act, as 34 shown on an original monthly return, the Department shall, if SB1028 Enrolled -57- LRB9106061PTpk 1 requested by the taxpayer, issue to the taxpayer a credit 2 memorandum no later than 30 days after the date of payment. 3 The credit evidenced by such credit memorandum may be 4 assigned by the taxpayer to a similar taxpayer under this 5 Act, the Use Tax Act, the Service Occupation Tax Act or the 6 Service Use Tax Act, in accordance with reasonable rules and 7 regulations to be prescribed by the Department. If no such 8 request is made, the taxpayer may credit such excess payment 9 against tax liability subsequently to be remitted to the 10 Department under this Act, the Use Tax Act, the Service 11 Occupation Tax Act or the Service Use Tax Act, in accordance 12 with reasonable rules and regulations prescribed by the 13 Department. If the Department subsequently determined that 14 all or any part of the credit taken was not actually due to 15 the taxpayer, the taxpayer's 2.1% and 1.75% vendor's discount 16 shall be reduced by 2.1% or 1.75% of the difference between 17 the credit taken and that actually due, and that taxpayer 18 shall be liable for penalties and interest on such 19 difference. 20 If a retailer of motor fuel is entitled to a credit under 21 Section 2d of this Act which exceeds the taxpayer's liability 22 to the Department under this Act for the month which the 23 taxpayer is filing a return, the Department shall issue the 24 taxpayer a credit memorandum for the excess. 25 Beginning January 1, 1990, each month the Department 26 shall pay into the Local Government Tax Fund, a special fund 27 in the State treasury which is hereby created, the net 28 revenue realized for the preceding month from the 1% tax on 29 sales of food for human consumption which is to be consumed 30 off the premises where it is sold (other than alcoholic 31 beverages, soft drinks and food which has been prepared for 32 immediate consumption) and prescription and nonprescription 33 medicines, drugs, medical appliances and insulin, urine 34 testing materials, syringes and needles used by diabetics. SB1028 Enrolled -58- LRB9106061PTpk 1 Beginning January 1, 1990, each month the Department 2 shall pay into the County and Mass Transit District Fund, a 3 special fund in the State treasury which is hereby created, 4 4% of the net revenue realized for the preceding month from 5 the 6.25% general rate. 6 Beginning January 1, 1990, each month the Department 7 shall pay into the Local Government Tax Fund 16% of the net 8 revenue realized for the preceding month from the 6.25% 9 general rate on the selling price of tangible personal 10 property. 11 Of the remainder of the moneys received by the Department 12 pursuant to this Act, (a) 1.75% thereof shall be paid into 13 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2% 14 and on and after July 1, 1989, 3.8% thereof shall be paid 15 into the Build Illinois Fund; provided, however, that if in 16 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%, 17 as the case may be, of the moneys received by the Department 18 and required to be paid into the Build Illinois Fund pursuant 19 to this Act, Section 9 of the Use Tax Act, Section 9 of the 20 Service Use Tax Act, and Section 9 of the Service Occupation 21 Tax Act, such Acts being hereinafter called the "Tax Acts" 22 and such aggregate of 2.2% or 3.8%, as the case may be, of 23 moneys being hereinafter called the "Tax Act Amount", and (2) 24 the amount transferred to the Build Illinois Fund from the 25 State and Local Sales Tax Reform Fund shall be less than the 26 Annual Specified Amount (as hereinafter defined), an amount 27 equal to the difference shall be immediately paid into the 28 Build Illinois Fund from other moneys received by the 29 Department pursuant to the Tax Acts; the "Annual Specified 30 Amount" means the amounts specified below for fiscal years 31 1986 through 1993: 32 Fiscal Year Annual Specified Amount 33 1986 $54,800,000 34 1987 $76,650,000 SB1028 Enrolled -59- LRB9106061PTpk 1 1988 $80,480,000 2 1989 $88,510,000 3 1990 $115,330,000 4 1991 $145,470,000 5 1992 $182,730,000 6 1993 $206,520,000; 7 and means the Certified Annual Debt Service Requirement (as 8 defined in Section 13 of the Build Illinois Bond Act) or the 9 Tax Act Amount, whichever is greater, for fiscal year 1994 10 and each fiscal year thereafter; and further provided, that 11 if on the last business day of any month the sum of (1) the 12 Tax Act Amount required to be deposited into the Build 13 Illinois Bond Account in the Build Illinois Fund during such 14 month and (2) the amount transferred to the Build Illinois 15 Fund from the State and Local Sales Tax Reform Fund shall 16 have been less than 1/12 of the Annual Specified Amount, an 17 amount equal to the difference shall be immediately paid into 18 the Build Illinois Fund from other moneys received by the 19 Department pursuant to the Tax Acts; and, further provided, 20 that in no event shall the payments required under the 21 preceding proviso result in aggregate payments into the Build 22 Illinois Fund pursuant to this clause (b) for any fiscal year 23 in excess of the greater of (i) the Tax Act Amount or (ii) 24 the Annual Specified Amount for such fiscal year. The 25 amounts payable into the Build Illinois Fund under clause (b) 26 of the first sentence in this paragraph shall be payable only 27 until such time as the aggregate amount on deposit under each 28 trust indenture securing Bonds issued and outstanding 29 pursuant to the Build Illinois Bond Act is sufficient, taking 30 into account any future investment income, to fully provide, 31 in accordance with such indenture, for the defeasance of or 32 the payment of the principal of, premium, if any, and 33 interest on the Bonds secured by such indenture and on any 34 Bonds expected to be issued thereafter and all fees and costs SB1028 Enrolled -60- LRB9106061PTpk 1 payable with respect thereto, all as certified by the 2 Director of the Bureau of the Budget. If on the last 3 business day of any month in which Bonds are outstanding 4 pursuant to the Build Illinois Bond Act, the aggregate of 5 moneys deposited in the Build Illinois Bond Account in the 6 Build Illinois Fund in such month shall be less than the 7 amount required to be transferred in such month from the 8 Build Illinois Bond Account to the Build Illinois Bond 9 Retirement and Interest Fund pursuant to Section 13 of the 10 Build Illinois Bond Act, an amount equal to such deficiency 11 shall be immediately paid from other moneys received by the 12 Department pursuant to the Tax Acts to the Build Illinois 13 Fund; provided, however, that any amounts paid to the Build 14 Illinois Fund in any fiscal year pursuant to this sentence 15 shall be deemed to constitute payments pursuant to clause (b) 16 of the first sentence of this paragraph and shall reduce the 17 amount otherwise payable for such fiscal year pursuant to 18 that clause (b). The moneys received by the Department 19 pursuant to this Act and required to be deposited into the 20 Build Illinois Fund are subject to the pledge, claim and 21 charge set forth in Section 12 of the Build Illinois Bond 22 Act. 23 Subject to payment of amounts into the Build Illinois 24 Fund as provided in the preceding paragraph or in any 25 amendment thereto hereafter enacted, the following specified 26 monthly installment of the amount requested in the 27 certificate of the Chairman of the Metropolitan Pier and 28 Exposition Authority provided under Section 8.25f of the 29 State Finance Act, but not in excess of sums designated as 30 "Total Deposit", shall be deposited in the aggregate from 31 collections under Section 9 of the Use Tax Act, Section 9 of 32 the Service Use Tax Act, Section 9 of the Service Occupation 33 Tax Act, and Section 3 of the Retailers' Occupation Tax Act 34 into the McCormick Place Expansion Project Fund in the SB1028 Enrolled -61- LRB9106061PTpk 1 specified fiscal years. 2 Fiscal Year Total Deposit 3 1993 $0 4 1994 53,000,000 5 1995 58,000,000 6 1996 61,000,000 7 1997 64,000,000 8 1998 68,000,000 9 1999 71,000,000 10 2000 75,000,000 11 2001 80,000,000 12 2002 84,000,000 13 2003 89,000,000 14 2004 93,000,000 15 2005 97,000,000 16 2006 102,000,000 17 2007 and 106,000,000 18 each fiscal year 19 thereafter that bonds 20 are outstanding under 21 Section 13.2 of the 22 Metropolitan Pier and 23 Exposition Authority 24 Act, but not after fiscal year 2029. 25 Beginning July 20, 1993 and in each month of each fiscal 26 year thereafter, one-eighth of the amount requested in the 27 certificate of the Chairman of the Metropolitan Pier and 28 Exposition Authority for that fiscal year, less the amount 29 deposited into the McCormick Place Expansion Project Fund by 30 the State Treasurer in the respective month under subsection 31 (g) of Section 13 of the Metropolitan Pier and Exposition 32 Authority Act, plus cumulative deficiencies in the deposits 33 required under this Section for previous months and years, 34 shall be deposited into the McCormick Place Expansion Project SB1028 Enrolled -62- LRB9106061PTpk 1 Fund, until the full amount requested for the fiscal year, 2 but not in excess of the amount specified above as "Total 3 Deposit", has been deposited. 4 Subject to payment of amounts into the Build Illinois 5 Fund and the McCormick Place Expansion Project Fund pursuant 6 to the preceding paragraphs or in any amendment thereto 7 hereafter enacted, each month the Department shall pay into 8 the Local Government Distributive Fund 0.4% of the net 9 revenue realized for the preceding month from the 5% general 10 rate or 0.4% of 80% of the net revenue realized for the 11 preceding month from the 6.25% general rate, as the case may 12 be, on the selling price of tangible personal property which 13 amount shall, subject to appropriation, be distributed as 14 provided in Section 2 of the State Revenue Sharing Act. No 15 payments or distributions pursuant to this paragraph shall be 16 made if the tax imposed by this Act on photoprocessing 17 products is declared unconstitutional, or if the proceeds 18 from such tax are unavailable for distribution because of 19 litigation. 20 Subject to payment of amounts into the Build Illinois 21 Fund, the McCormick Place Expansion Project to the preceding 22 paragraphs or in any amendments thereto hereafter enacted, 23 beginning July 1, 1993, the Department shall each month pay 24 into the Illinois Tax Increment Fund 0.27% of 80% of the net 25 revenue realized for the preceding month from the 6.25% 26 general rate on the selling price of tangible personal 27 property. 28 Of the remainder of the moneys received by the Department 29 pursuant to this Act, 75% thereof shall be paid into the 30 State Treasury and 25% shall be reserved in a special account 31 and used only for the transfer to the Common School Fund as 32 part of the monthly transfer from the General Revenue Fund in 33 accordance with Section 8a of the State Finance Act. 34 The Department may, upon separate written notice to a SB1028 Enrolled -63- LRB9106061PTpk 1 taxpayer, require the taxpayer to prepare and file with the 2 Department on a form prescribed by the Department within not 3 less than 60 days after receipt of the notice an annual 4 information return for the tax year specified in the notice. 5 Such annual return to the Department shall include a 6 statement of gross receipts as shown by the retailer's last 7 Federal income tax return. If the total receipts of the 8 business as reported in the Federal income tax return do not 9 agree with the gross receipts reported to the Department of 10 Revenue for the same period, the retailer shall attach to his 11 annual return a schedule showing a reconciliation of the 2 12 amounts and the reasons for the difference. The retailer's 13 annual return to the Department shall also disclose the cost 14 of goods sold by the retailer during the year covered by such 15 return, opening and closing inventories of such goods for 16 such year, costs of goods used from stock or taken from stock 17 and given away by the retailer during such year, payroll 18 information of the retailer's business during such year and 19 any additional reasonable information which the Department 20 deems would be helpful in determining the accuracy of the 21 monthly, quarterly or annual returns filed by such retailer 22 as provided for in this Section. 23 If the annual information return required by this Section 24 is not filed when and as required, the taxpayer shall be 25 liable as follows: 26 (i) Until January 1, 1994, the taxpayer shall be 27 liable for a penalty equal to 1/6 of 1% of the tax due 28 from such taxpayer under this Act during the period to be 29 covered by the annual return for each month or fraction 30 of a month until such return is filed as required, the 31 penalty to be assessed and collected in the same manner 32 as any other penalty provided for in this Act. 33 (ii) On and after January 1, 1994, the taxpayer 34 shall be liable for a penalty as described in Section 3-4 SB1028 Enrolled -64- LRB9106061PTpk 1 of the Uniform Penalty and Interest Act. 2 The chief executive officer, proprietor, owner or highest 3 ranking manager shall sign the annual return to certify the 4 accuracy of the information contained therein. Any person 5 who willfully signs the annual return containing false or 6 inaccurate information shall be guilty of perjury and 7 punished accordingly. The annual return form prescribed by 8 the Department shall include a warning that the person 9 signing the return may be liable for perjury. 10 The provisions of this Section concerning the filing of 11 an annual information return do not apply to a retailer who 12 is not required to file an income tax return with the United 13 States Government. 14 As soon as possible after the first day of each month, 15 upon certification of the Department of Revenue, the 16 Comptroller shall order transferred and the Treasurer shall 17 transfer from the General Revenue Fund to the Motor Fuel Tax 18 Fund an amount equal to 1.7% of 80% of the net revenue 19 realized under this Act for the second preceding month;20except that this transfer shall not be made for the months21February through June, 1992. Beginning April 1, 2000, this 22 transfer is no longer required and shall not be made. 23 Net revenue realized for a month shall be the revenue 24 collected by the State pursuant to this Act, less the amount 25 paid out during that month as refunds to taxpayers for 26 overpayment of liability. 27 For greater simplicity of administration, manufacturers, 28 importers and wholesalers whose products are sold at retail 29 in Illinois by numerous retailers, and who wish to do so, may 30 assume the responsibility for accounting and paying to the 31 Department all tax accruing under this Act with respect to 32 such sales, if the retailers who are affected do not make 33 written objection to the Department to this arrangement. 34 Any person who promotes, organizes, provides retail SB1028 Enrolled -65- LRB9106061PTpk 1 selling space for concessionaires or other types of sellers 2 at the Illinois State Fair, DuQuoin State Fair, county fairs, 3 local fairs, art shows, flea markets and similar exhibitions 4 or events, including any transient merchant as defined by 5 Section 2 of the Transient Merchant Act of 1987, is required 6 to file a report with the Department providing the name of 7 the merchant's business, the name of the person or persons 8 engaged in merchant's business, the permanent address and 9 Illinois Retailers Occupation Tax Registration Number of the 10 merchant, the dates and location of the event and other 11 reasonable information that the Department may require. The 12 report must be filed not later than the 20th day of the month 13 next following the month during which the event with retail 14 sales was held. Any person who fails to file a report 15 required by this Section commits a business offense and is 16 subject to a fine not to exceed $250. 17 Any person engaged in the business of selling tangible 18 personal property at retail as a concessionaire or other type 19 of seller at the Illinois State Fair, county fairs, art 20 shows, flea markets and similar exhibitions or events, or any 21 transient merchants, as defined by Section 2 of the Transient 22 Merchant Act of 1987, may be required to make a daily report 23 of the amount of such sales to the Department and to make a 24 daily payment of the full amount of tax due. The Department 25 shall impose this requirement when it finds that there is a 26 significant risk of loss of revenue to the State at such an 27 exhibition or event. Such a finding shall be based on 28 evidence that a substantial number of concessionaires or 29 other sellers who are not residents of Illinois will be 30 engaging in the business of selling tangible personal 31 property at retail at the exhibition or event, or other 32 evidence of a significant risk of loss of revenue to the 33 State. The Department shall notify concessionaires and other 34 sellers affected by the imposition of this requirement. In SB1028 Enrolled -66- LRB9106061PTpk 1 the absence of notification by the Department, the 2 concessionaires and other sellers shall file their returns as 3 otherwise required in this Section. 4 (Source: P.A. 89-89, eff. 6-30-95; 89-235, eff. 8-4-95; 5 89-379, eff. 1-1-96; 89-626, eff. 8-9-96; 90-491, eff. 6 1-1-99; 90-612, eff. 7-8-98.) 7 Section 30. The Motor Fuel Tax Act is amended by 8 changing Section 8 as follows: 9 (35 ILCS 505/8) (from Ch. 120, par. 424) 10 Sec. 8. Except as provided in Section 8a, all money 11 received by the Department under this Act, including payments 12 made to the Department by member jurisdictions participating 13 in the International Fuel Tax Agreement, shall be deposited 14 in a special fund in the State treasury, to be known as the 15 "Motor Fuel Tax Fund", and shall be used as follows: 16 (a) 2 1/2 cents per gallon of the tax collected on 17 special fuel under paragraph (b) of Section 2 and Section 13a 18 of this Act shall be transferred to the State Construction 19 Account Fund in the State Treasury; 20 (b) $420,000 shall be transferred each month to the 21 State Boating Act Fund to be used by the Department of 22 Natural Resources for the purposes specified in Article X of 23 the Boat Registration and Safety Act; 24 (c) $2,250,000$1,500,000shall be transferred each 25 month to the Grade Crossing Protection Fund to be used as 26 follows: not less than $6,000,000 each fiscal year shall be 27 used for the construction or reconstruction of rail highway 28 grade separation structures; beginning with fiscal year 1997 29 and ending in fiscal year 1999, $1,500,000, and $750,000 in 30 fiscal year 2000 and each fiscal year thereafter shall be 31 transferred to the Transportation Regulatory Fund and shall 32 be accounted for as part of the rail carrier portion of such SB1028 Enrolled -67- LRB9106061PTpk 1 funds and shall be used to pay the cost of administration of 2 the Illinois Commerce Commission's railroad safety program in 3 connection with its duties under subsection (3) of Section 4 18c-7401 of the Illinois Vehicle Code, with the remainder to 5 be used by the Department of Transportation upon order of the 6 Illinois Commerce Commission, to pay that part of the cost 7 apportioned by such Commission to the State to cover the 8 interest of the public in the use of highways, roads or 9 streets in the county highway system, township and district 10 road system or municipal street system as defined in the 11 Illinois Highway Code, as the same may from time to time be 12 amended, for separation of grades, for installation, 13 construction or reconstruction of crossing protection or 14 reconstruction, alteration, relocation including construction 15 or improvement of any existing highway necessary for access 16 to property or improvement of any grade crossing including 17 the necessary highway approaches thereto of any railroad 18 across the highway or public road, as provided for in and in 19 accordance with Section 18c-7401 of the Illinois Vehicle 20 Code. In entering orders for projects for which payments 21 from the Grade Crossing Protection Fund will be made, the 22 Commission shall account for expenditures authorized by the 23 orders on a cash rather than an accrual basis. For purposes 24 of this requirement an "accrual basis" assumes that the total 25 cost of the project is expended in the fiscal year in which 26 the order is entered, while a "cash basis" allocates the cost 27 of the project among fiscal years as expenditures are 28 actually made. To meet the requirements of this subsection, 29 the Illinois Commerce Commission shall develop annual and 30 5-year project plans of rail crossing capital improvements 31 that will be paid for with moneys from the Grade Crossing 32 Protection Fund. The annual project plan shall identify 33 projects for the succeeding fiscal year and the 5-year 34 project plan shall identify projects for the 5 directly SB1028 Enrolled -68- LRB9106061PTpk 1 succeeding fiscal years. The Commission shall submit the 2 annual and 5-year project plans for this Fund to the 3 Governor, the President of the Senate, the Senate Minority 4 Leader, the Speaker of the Senate of Representatives, and the 5 Minority Leader of the Senate of Representatives on the first 6 Wednesday in April of each year; 7 (d) of the amount remaining after allocations provided 8 for in subsections (a), (b) and (c), a sufficient amount 9 shall be reserved to pay all of the following: 10 (1) the costs of the Department of Revenue in 11 administering this Act; 12 (2) the costs of the Department of Transportation 13 in performing its duties imposed by the Illinois Highway 14 Code for supervising the use of motor fuel tax funds 15 apportioned to municipalities, counties and road 16 districts; 17 (3) refunds provided for in Section 13 of this Act 18 and under the terms of the International Fuel Tax 19 Agreement referenced in Section 14a; 20 (4) from October 1, 1985 until June 30, 1994, the 21 administration of the Vehicle Emissions Inspection Law, 22 which amount shall be certified monthly by the 23 Environmental Protection Agency to the State Comptroller 24 and shall promptly be transferred by the State 25 Comptroller and Treasurer from the Motor Fuel Tax Fund to 26 the Vehicle Inspection Fund, and beginning July 1, 1994, 27 and until December 31, 2000, one-twelfth of $25,000,000 28 each month for the administration of the Vehicle 29 Emissions Inspection Law of 1995, to be transferred by 30 the State Comptroller and Treasurer from the Motor Fuel 31 Tax Fund into the Vehicle Inspection Fund; 32 (5) amounts ordered paid by the Court of Claims; 33 and 34 (6) payment of motor fuel use taxes due to member SB1028 Enrolled -69- LRB9106061PTpk 1 jurisdictions under the terms of the International Fuel 2 Tax Agreement. The Department shall certify these 3 amounts to the Comptroller by the 15th day of each month; 4 the Comptroller shall cause orders to be drawn for such 5 amounts, and the Treasurer shall administer those amounts 6 on or before the last day of each month; 7 (e) after allocations for the purposes set forth in 8 subsections (a), (b), (c), and (d), the remaining amount 9 shall be apportioned as follows: 10 (1) Until January 1, 2000, 58.4%, and beginning 11 January 1, 2000, 45.6% shall be deposited as follows: 12 (A) 37% into the State Construction Account 13 Fund, and 14 (B) 63% into the Road Fund, $1,250,000 of 15 which shall be reserved each month for the 16 Department of Transportation to be used in 17 accordance with the provisions of Sections 6-901 18 through 6-906 of the Illinois Highway Code; 19 (2) Until January 1, 2000, 41.6%, and beginning 20 January 1, 2000, 54.4% shall be transferred to the 21 Department of Transportation to be distributed as 22 follows: 23 (A) 49.10% to the municipalities of the State, 24 (B) 16.74% to the counties of the State having 25 1,000,000 or more inhabitants, 26 (C) 18.27% to the counties of the State having 27 less than 1,000,000 inhabitants, 28 (D) 15.89% to the road districts of the State. 29 As soon as may be after the first day of each month the 30 Department of Transportation shall allot to each municipality 31 its share of the amount apportioned to the several 32 municipalities which shall be in proportion to the population 33 of such municipalities as determined by the last preceding 34 municipal census if conducted by the Federal Government or SB1028 Enrolled -70- LRB9106061PTpk 1 Federal census. If territory is annexed to any municipality 2 subsequent to the time of the last preceding census the 3 corporate authorities of such municipality may cause a census 4 to be taken of such annexed territory and the population so 5 ascertained for such territory shall be added to the 6 population of the municipality as determined by the last 7 preceding census for the purpose of determining the allotment 8 for that municipality. If the population of any municipality 9 was not determined by the last Federal census preceding any 10 apportionment, the apportionment to such municipality shall 11 be in accordance with any census taken by such municipality. 12 Any municipal census used in accordance with this Section 13 shall be certified to the Department of Transportation by the 14 clerk of such municipality, and the accuracy thereof shall be 15 subject to approval of the Department which may make such 16 corrections as it ascertains to be necessary. 17 As soon as may be after the first day of each month the 18 Department of Transportation shall allot to each county its 19 share of the amount apportioned to the several counties of 20 the State as herein provided. Each allotment to the several 21 counties having less than 1,000,000 inhabitants shall be in 22 proportion to the amount of motor vehicle license fees 23 received from the residents of such counties, respectively, 24 during the preceding calendar year. The Secretary of State 25 shall, on or before April 15 of each year, transmit to the 26 Department of Transportation a full and complete report 27 showing the amount of motor vehicle license fees received 28 from the residents of each county, respectively, during the 29 preceding calendar year. The Department of Transportation 30 shall, each month, use for allotment purposes the last such 31 report received from the Secretary of State. 32 As soon as may be after the first day of each month, the 33 Department of Transportation shall allot to the several 34 counties their share of the amount apportioned for the use of SB1028 Enrolled -71- LRB9106061PTpk 1 road districts. The allotment shall be apportioned among the 2 several counties in the State in the proportion which the 3 total mileage of township or district roads in the respective 4 counties bears to the total mileage of all township and 5 district roads in the State. Funds allotted to the respective 6 counties for the use of road districts therein shall be 7 allocated to the several road districts in the county in the 8 proportion which the total mileage of such township or 9 district roads in the respective road districts bears to the 10 total mileage of all such township or district roads in the 11 county. After July 1 of any year, no allocation shall be 12 made for any road district unless it levied a tax for road 13 and bridge purposes in an amount which will require the 14 extension of such tax against the taxable property in any 15 such road district at a rate of not less than either .08% of 16 the value thereof, based upon the assessment for the year 17 immediately prior to the year in which such tax was levied 18 and as equalized by the Department of Revenue or, in DuPage 19 County, an amount equal to or greater than $12,000 per mile 20 of road under the jurisdiction of the road district, 21 whichever is less. If any road district has levied a special 22 tax for road purposes pursuant to Sections 6-601, 6-602 and 23 6-603 of the Illinois Highway Code, and such tax was levied 24 in an amount which would require extension at a rate of not 25 less than .08% of the value of the taxable property thereof, 26 as equalized or assessed by the Department of Revenue, or, in 27 DuPage County, an amount equal to or greater than $12,000 per 28 mile of road under the jurisdiction of the road district, 29 whichever is less, such levy shall, however, be deemed a 30 proper compliance with this Section and shall qualify such 31 road district for an allotment under this Section. If a 32 township has transferred to the road and bridge fund money 33 which, when added to the amount of any tax levy of the road 34 district would be the equivalent of a tax levy requiring SB1028 Enrolled -72- LRB9106061PTpk 1 extension at a rate of at least .08%, or, in DuPage County, 2 an amount equal to or greater than $12,000 per mile of road 3 under the jurisdiction of the road district, whichever is 4 less, such transfer, together with any such tax levy, shall 5 be deemed a proper compliance with this Section and shall 6 qualify the road district for an allotment under this 7 Section. 8 In counties in which a property tax extension limitation 9 is imposed under the Property Tax Extension Limitation Law, 10 road districts may retain their entitlement to a motor fuel 11 tax allotment if, at the time the property tax extension 12 limitation was imposed, the road district was levying a road 13 and bridge tax at a rate sufficient to entitle it to a motor 14 fuel tax allotment and continues to levy the maximum 15 allowable amount after the imposition of the property tax 16 extension limitation. Any road district may in all 17 circumstances retain its entitlement to a motor fuel tax 18 allotment if it levied a road and bridge tax in an amount 19 that will require the extension of the tax against the 20 taxable property in the road district at a rate of not less 21 than 0.08% of the assessed value of the property, based upon 22 the assessment for the year immediately preceding the year in 23 which the tax was levied and as equalized by the Department 24 of Revenue or, in DuPage County, an amount equal to or 25 greater than $12,000 per mile of road under the jurisdiction 26 of the road district, whichever is less. 27 As used in this Section the term "road district" means 28 any road district, including a county unit road district, 29 provided for by the Illinois Highway Code; and the term 30 "township or district road" means any road in the township 31 and district road system as defined in the Illinois Highway 32 Code. For the purposes of this Section, "road district" also 33 includes park districts, forest preserve districts and 34 conservation districts organized under Illinois law and SB1028 Enrolled -73- LRB9106061PTpk 1 "township or district road" also includes such roads as are 2 maintained by park districts, forest preserve districts and 3 conservation districts. The Department of Transportation 4 shall determine the mileage of all township and district 5 roads for the purposes of making allotments and allocations 6 of motor fuel tax funds for use in road districts. 7 Payment of motor fuel tax moneys to municipalities and 8 counties shall be made as soon as possible after the 9 allotment is made. The treasurer of the municipality or 10 county may invest these funds until their use is required and 11 the interest earned by these investments shall be limited to 12 the same uses as the principal funds. 13 (Source: P.A. 89-167, eff. 1-1-96; 89-445, eff. 2-7-96; 14 89-699, eff. 1-16-97; 90-110, eff. 7-14-97; 90-655, eff. 15 7-30-98; 90-659, eff. 1-1-99; 90-691, eff. 1-1-99; revised 16 9-16-98.) 17 Section 35. The Regional Transportation Authority Act is 18 amended by changing Sections 4.04, 4.09, 4.12, and 4.13 as 19 follows: 20 (70 ILCS 3615/4.04) (from Ch. 111 2/3, par. 704.04) 21 Sec. 4.04. Issuance and Pledge of Bonds and Notes. 22 (a) The Authority shall have the continuing power to 23 borrow money and to issue its negotiable bonds or notes as 24 provided in this Section. Unless otherwise indicated in this 25 Section, the term "notes" also includes bond anticipation 26 notes, which are notes which by their terms provide for their 27 payment from the proceeds of bonds thereafter to be issued. 28 Bonds or notes of the Authority may be issued for any or all 29 of the following purposes: to pay costs to the Authority or a 30 Service Board of constructing or acquiring any public 31 transportation facilities (including funds and rights 32 relating thereto, as provided in Section 2.05 of this Act); SB1028 Enrolled -74- LRB9106061PTpk 1 to repay advances to the Authority or a Service Board made 2 for such purposes; to pay other expenses of the Authority or 3 a Service Board incident to or incurred in connection with 4 such construction or acquisition; to provide funds for any 5 transportation agency to pay principal of or interest or 6 redemption premium on any bonds or notes, whether as such 7 amounts become due or by earlier redemption, issued prior to 8 the date of this amendatory Act by such transportation agency 9 to construct or acquire public transportation facilities or 10 to provide funds to purchase such bonds or notes; and to 11 provide funds for any transportation agency to construct or 12 acquire any public transportation facilities, to repay 13 advances made for such purposes, and to pay other expenses 14 incident to or incurred in connection with such construction 15 or acquisition; and to provide funds for payment of 16 obligations, including the funding of reserves, under any 17 self-insurance plan or joint self-insurance pool or entity. 18 In addition to any other borrowing as may be authorized 19 by this Section, the Authority may issue its notes, from time 20 to time, in anticipation of tax receipts of the Authority or 21 of other revenues or receipts of the Authority, in order to 22 provide money for the Authority or the Service Boards to 23 cover any cash flow deficit which the Authority or a Service 24 Board anticipates incurring. Any such notes are referred to 25 in this Section as "Working Cash Notes". No Working Cash 26 Notes shall be issued for a term of longer than 18 months. 27 Proceeds of Working Cash Notes may be used to pay day to day 28 operating expenses of the Authority or the Service Boards, 29 consisting of wages, salaries and fringe benefits, 30 professional and technical services (including legal, audit, 31 engineering and other consulting services), office rental, 32 furniture, fixtures and equipment, insurance premiums, claims 33 for self-insured amounts under insurance policies, public 34 utility obligations for telephone, light, heat and similar SB1028 Enrolled -75- LRB9106061PTpk 1 items, travel expenses, office supplies, postage, dues, 2 subscriptions, public hearings and information expenses, fuel 3 purchases, and payments of grants and payments under purchase 4 of service agreements for operations of transportation 5 agencies, prior to the receipt by the Authority or a Service 6 Board from time to time of funds for paying such expenses. 7 In addition to any Working Cash Notes that the Board of the 8 Authority may determine to issue, the Suburban Bus Board, the 9 Commuter Rail Board or the Board of the Chicago Transit 10 Authority may demand and direct that the Authority issue its 11 Working Cash Notes in such amounts and having such maturities 12 as the Service Board may determine. 13 Notwithstanding any other provision of this Act, any 14 amounts necessary to pay principal of and interest on any 15 Working Cash Notes issued at the demand and direction of a 16 Service Board or any Working Cash Notes the proceeds of which 17 were used for the direct benefit of a Service Board or any 18 other Bonds or Notes of the Authority the proceeds of which 19 were used for the direct benefit of a Service Board shall 20 constitute a reduction of the amount ofthe proceeds of any21tax imposed by the Authority under Sections 4.03 and 4.03.122orany other funds provided by the Authority to thata23 Service Board. The Authority shall, after deducting any 24 costs of issuance, tender the net proceeds of any Working 25 Cash Notes issued at the demand and direction of a Service 26 Board to such Service Board as soon as may be practicable 27 after the proceeds are received. The Authority may also 28 issue notes or bonds to pay, refund or redeem any of its 29 notes and bonds, including to pay redemption premiums or 30 accrued interest on such bonds or notes being renewed, paid 31 or refunded, and other costs in connection therewith. The 32 Authority may also utilize the proceeds of any such bonds or 33 notes to pay the legal, financial, administrative and other 34 expenses of such authorization, issuance, sale or delivery of SB1028 Enrolled -76- LRB9106061PTpk 1 bonds or notes or to provide or increase a debt service 2 reserve fund with respect to any or all of its bonds or 3 notes. The Authority may also issue and deliver its bonds or 4 notes in exchange for any public transportation facilities, 5 (including funds and rights relating thereto, as provided in 6 Section 2.05 of this Act) or in exchange for outstanding 7 bonds or notes of the Authority, including any accrued 8 interest or redemption premium thereon, without advertising 9 or submitting such notes or bonds for public bidding. 10 (b) The ordinance providing for the issuance of any such 11 bonds or notes shall fix the date or dates of maturity, the 12 dates on which interest is payable, any sinking fund account 13 or reserve fund account provisions and all other details of 14 such bonds or notes and may provide for such covenants or 15 agreements necessary or desirable with regard to the issue, 16 sale and security of such bonds or notes. The rate or rates 17 of interest on its bonds or notes may be fixed or variable 18 and the Authority shall determine or provide for the 19 determination of the rate or rates of interest of its bonds 20 or notes issued under this Act in an ordinance adopted by the 21 Authority prior to the issuance thereof, none of which rates 22 of interest shall exceed that permitted in the Bond 23 Authorization Act"An Act to authorize public corporations to24issue bonds, other evidences of indebtedness and tax25anticipation warrants subject to interest rate limitations26set forth therein", approved May 26, 1970, as now or27hereafter amended. Interest may be payableannually or28semi-annually, orat suchothertimes as are provided for by 29 the Board. Bonds and notes issued under this Section may be 30 issued as serial or term obligations, shall be of such 31 denomination or denominations and form, including interest 32 coupons to be attached thereto, be executed in such manner, 33 shall be payable at such place or places and bear such date 34 as the Authority shall fix by the ordinance authorizing such SB1028 Enrolled -77- LRB9106061PTpk 1 bond or note and shall mature at such time or times, within a 2 period not to exceed forty years from the date of issue, and 3 may be redeemable prior to maturity with or without premium, 4 at the option of the Authority, upon such terms and 5 conditions as the Authority shall fix by the ordinance 6 authorizing the issuance of such bonds or notes. No bond 7 anticipation note or any renewal thereof shall mature at any 8 time or times exceeding 5 years from the date of the first 9 issuance of such note. The Authority may provide for the 10 registration of bonds or notes in the name of the owner as to 11 the principal alone or as to both principal and interest, 12 upon such terms and conditions as the Authority may 13 determine. The ordinance authorizing bonds or notes may 14 provide for the exchange of such bonds or notes which are 15 fully registered, as to both principal and interest, with 16 bonds or notes which are registerable as to principal only. 17 All bonds or notes issued under this Section by the Authority 18 other than those issued in exchange for property or for bonds 19 or notes of the Authority shall be sold at a price which may 20 be at a premium or discount but such that the interest cost 21 (excluding any redemption premium) to the Authority of the 22 proceeds of an issue of such bonds or notes, computed to 23 stated maturity according to standard tables of bond values, 24 shall not exceed that permitted in the Bond Authorization Act 25"An Act to authorize public corporations to issue bonds,26other evidences of indebtedness and tax anticipation warrants27subject to interest rate limitations set forth therein",28approved May 26, 1970, as now or hereafter amended. Such29bonds or notes shall be sold at such time or times and, until30January 1, 1995, in such manner as the Authority shall31determine. The Authority shall notify the Bureau of the 32 Budget and the State Comptroller at least 30 days before any 33 bond sale and shall file with the Bureau of the Budget and 34 the State Comptroller a certified copy of any ordinance SB1028 Enrolled -78- LRB9106061PTpk 1 authorizing the issuance of bonds at or before the issuance 2 of the bonds. After December 31, 1994, any such bonds or 3 notes shall be sold to the highest and best bidder on sealed 4 bids as the Authority shall deem. As such bonds or notes are 5 to be sold the Authority shall advertise for proposals to 6 purchase the bonds or notes which advertisement shall be 7 published at least once in a daily newspaper of general 8 circulation published in the metropolitan region at least 10 9 days before the time set for the submission of bids. The 10 Authority shall have the right to reject any or all bids. 11 Notwithstanding any other provisions of this Section, Working 12 Cash Notes or bonds or notes to provide funds for 13 self-insurance or a joint self-insurance pool or entity may 14 be sold either upon competitive bidding or by negotiated sale 15 (without any requirement of publication of intention to 16 negotiate the sale of such Notes), as the Board shall 17 determine by ordinance adopted with the affirmative votes of 18 at least 7 Directors. In case any officer whose signature 19 appears on any bonds, notes or coupons authorized pursuant to 20 this Section shall cease to be such officer before delivery 21 of such bonds or notes, such signature shall nevertheless be 22 valid and sufficient for all purposes, the same as if such 23 officer had remained in office until such delivery. Neither 24 the Directors of the Authority nor any person executing any 25 bonds or notes thereof shall be liable personally on any such 26 bonds or notes or coupons by reason of the issuance thereof. 27 (c) All bonds or notes of the Authority issued pursuant 28 to this Section shall be general obligations of the Authority 29 to which shall be pledged the full faith and credit of the 30 Authority, as provided in this Section. Such bonds or notes 31 shall be secured as provided in the authorizing ordinance, 32 which may, notwithstanding any other provision of this Act, 33 include in addition to any other security, a specific pledge 34 or assignment of and lien on or security interest in any or SB1028 Enrolled -79- LRB9106061PTpk 1 all tax receipts of the Authority and on any or all other 2 revenues or moneys of the Authority from whatever source, 3 which may by law be utilized for debt service purposes and a 4 specific pledge or assignment of and lien on or security 5 interest in any funds or accounts established or provided for 6 by the ordinance of the Authority authorizing the issuance of 7 such bonds or notes. Any such pledge, assignment, lien or 8 security interest for the benefit of holders of bonds or 9 notes of the Authority shall be valid and binding from the 10 time the bonds or notes are issued without any physical 11 delivery or further act,and shall be valid and binding as 12 against and prior to the claims of all other parties having 13 claims of any kind against the Authority or any other person 14 irrespective of whether such other parties have notice of 15 such pledge, assignment, lien or security interest. The 16 obligations of the Authority incurred pursuant to this 17 Section shall be superior to and have priority over any other 18 obligations of the Authority. 19 The Authority may provide in the ordinance authorizing 20 the issuance of any bonds or notes issued pursuant to this 21 Section for the creation of, deposits in, and regulation and 22 disposition of sinking fund or reserve accounts relating to 23 such bonds or notes. The ordinance authorizing the issuance 24 of any bonds or notes pursuant to this Section may contain 25 provisions as part of the contract with the holders of the 26 bonds or notes, for the creation of a separate fund to 27 provide for the payment of principal and interest on such 28 bonds or notes and for the deposit in such fund from any or 29 all the tax receipts of the Authority and from any or all 30 such other moneys or revenues of the Authority from whatever 31 source which may by law be utilized for debt service 32 purposes, all as provided in such ordinance, of amounts to 33 meet the debt service requirements on such bonds or notes, 34 including principal and interest, and any sinking fund or SB1028 Enrolled -80- LRB9106061PTpk 1 reserve fund account requirements as may be provided by such 2 ordinance, and all expenses incident to or in connection with 3 such fund and accounts or the payment of such bonds or notes. 4 Such ordinance may also provide limitations on the issuance 5 of additional bonds or notes of the Authority. No such bonds 6 or notes of the Authority shall constitute a debt of the 7 State of Illinois. Nothing in this Act shall be construed to 8 enable the Authority to impose any ad valorem tax on 9 property. 10 (d) The ordinance of the Authority authorizing the 11 issuance of any bonds or notes may provide additional 12 security for such bonds or notes by providing for appointment 13 of a corporate trustee (which may be any trust company or 14 bank having the powers of a trust company within the state) 15 with respect to such bonds or notes. The ordinance shall 16 prescribe the rights, duties and powers of the trustee to be 17 exercised for the benefit of the Authority and the protection 18 of the holders of such bonds or notes. The ordinance may 19 provide for the trustee to hold in trust, invest and use 20 amounts in funds and accounts created as provided by the 21 ordinance with respect to the bonds or notes. The ordinance 22 may provide for the assignment and direct payment to the 23 trustee of any or all amounts produced from the sources 24 provided in Section 4.03 of this Act and provided in Section 25 6z-17 of "An Act in relation to State finance", approved June 26 10, 1919, as amended. Upon receipt of notice of any such 27 assignment, the Department of Revenue and the Comptroller of 28 the State of Illinois shall thereafter, notwithstanding the 29 provisions of Section 4.03 of this Act and Section 6z-17 of 30 "An Act in relation to State finance", approved June 10, 31 1919, as amended, provide for such assigned amounts to be 32 paid directly to the trustee instead of the Authority, all in 33 accordance with the terms of the ordinance making the 34 assignment. The ordinance shall provide that amounts so paid SB1028 Enrolled -81- LRB9106061PTpk 1 to the trustee which are not required to be deposited, held 2 or invested in funds and accounts created by the ordinance 3 with respect to bonds or notes or used for paying bonds or 4 notes to be paid by the trustee to the Authority. 5 (e) Any bonds or notes of the Authority issued pursuant 6 to this Section shall constitute a contract between the 7 Authority and the holders from time to time of such bonds or 8 notes. In issuing any bond or note, the Authority may include 9 in the ordinance authorizing such issue a covenant as part of 10 the contract with the holders of the bonds or notes, that as 11 long as such obligations are outstanding, it shall make such 12 deposits, as provided in paragraph (c) of this Section. It 13 may also so covenant that it shall impose and continue to 14 impose taxes, as provided in Section 4.03 of this Act and in 15 addition thereto as subsequently authorized by law, 16 sufficient to make such deposits and pay the principal and 17 interest and to meet other debt service requirements of such 18 bonds or notes as they become due. A certified copy of the 19 ordinance authorizing the issuance of any such obligations 20 shall be filed at or prior to the issuance of such 21 obligations with the Comptroller of the State of Illinois and 22 the Illinois Department of Revenue. 23 (f) The State of Illinois pledges to and agrees with the 24 holders of the bonds and notes of the Authority issued 25 pursuant to this Section that the State will not limit or 26 alter the rights and powers vested in the Authority by this 27 Act so as to impair the terms of any contract made by the 28 Authority with such holders or in any way impair the rights 29 and remedies of such holders until such bonds and notes, 30 together with interest thereon, with interest on any unpaid 31 installments of interest, and all costs and expenses in 32 connection with any action or proceedings by or on behalf of 33 such holders, are fully met and discharged. In addition, the 34 State pledges to and agrees with the holders of the bonds and SB1028 Enrolled -82- LRB9106061PTpk 1 notes of the Authority issued pursuant to this Section that 2 the State will not limit or alter the basis on which State 3 funds are to be paid to the Authority as provided in this 4 Act, or the use of such funds, so as to impair the terms of 5 any such contract. The Authority is authorized to include 6 these pledges and agreements of the State in any contract 7 with the holders of bonds or notes issued pursuant to this 8 Section. 9 (g)(1) Except as provided in subdivisions (g)(2) and 10 (g)(3) of Section 4.04 of this Act, the Authority shall not 11 at any time issue, sell or deliver any bonds or notes (other 12 than Working Cash Notes) pursuant to this Section 4.04 which 13 will cause it to have issued and outstanding at any time in 14 excess of $800,000,000$500,000,000of such bonds and notes 15 (other than Working Cash Notes). The Authority shall not at 16 any time issue, sell or deliver any Working Cash Notes 17 pursuant to this Section which will cause it to have issued 18 and outstanding at any time in excess of $100,000,000 of 19 Working Cash Notes. Bonds or notes which are being paid or 20 retired by such issuance, sale or delivery of bonds or notes, 21 and bonds or notes for which sufficient funds have been 22 deposited with the paying agency of such bonds or notes to 23 provide for payment of principal and interest thereon or to 24 provide for the redemption thereof, all pursuant to the 25 ordinance authorizing the issuance of such bonds or notes, 26 shall not be considered to be outstanding for the purposes of 27 the first two sentences of this subsection. 28 (2) In addition to the authority provided by paragraphs 29paragraph(1) and (3), the Authority is authorized to issue, 30 sell and deliver bonds or notes for Strategic Capital 31 Improvement Projects approved pursuant to Section 4.13 as 32 follows: 33 $100,000,000 is authorized to be issued on or after 34 January 1, 1990; SB1028 Enrolled -83- LRB9106061PTpk 1 an additional $100,000,000 is authorized to be issued on 2 or after January 1, 1991; 3 an additional $100,000,000 is authorized to be issued on 4 or after January 1, 1992; 5 an additional $100,000,000 is authorized to be issued on 6 or after January 1, 1993; 7 an additional $100,000,000 is authorized to be issued on 8 or after January 1, 1994; and 9 the aggregate total authorization of bonds and notes for 10 Strategic Capital Improvement Projects as of January 1, 1994, 11 shall be $500,000,000. 12 The Authority is also authorized to issue, sell, and 13 deliver bonds or notes in such amounts as are necessary to 14 provide for the refunding or advance refunding of bonds or 15 notes issued for Strategic Capital Improvement Projects under 16 this subdivision (g)(2), provided that no such refunding bond 17 or note shall mature later than the final maturity date of 18 the series of bonds or notes being refunded, and provided 19 further that the debt service requirements for such refunding 20 bonds or notes in the current or any future fiscal year shall 21 not exceed the debt service requirements for that year on the 22 refunded bonds or notes. 23 (3) In addition to the authority provided by paragraphs 24 (1) and (2), the Authority is authorized to issue, sell, and 25 deliver bonds or notes for Strategic Capital Improvement 26 Projects approved pursuant to Section 4.13 as follows: 27 $260,000,000 is authorized to be issued on or after 28 January 1, 2000; 29 an additional $260,000,000 is authorized to be issued on 30 or after January 1, 2001; 31 an additional $260,000,000 is authorized to be issued on 32 or after January 1, 2002; 33 an additional $260,000,000 is authorized to be issued on 34 or after January 1, 2003; SB1028 Enrolled -84- LRB9106061PTpk 1 an additional $260,000,000 is authorized to be issued on 2 or after January 1, 2004; and 3 the aggregate total authorization of bonds and notes for 4 Strategic Capital Improvement Projects pursuant to this 5 paragraph (3) as of January 1, 2004 shall be $1,300,000,000. 6 The Authority is also authorized to issue, sell, and 7 deliver bonds or notes in such amounts as are necessary to 8 provide for the refunding or advance refunding of bonds or 9 notes issued for Strategic Capital Improvement projects under 10 this subdivision (g)(3), provided that no such refunding bond 11 or note shall mature later than the final maturity date of 12 the series of bonds or notes being refunded, and provided 13 further that the debt service requirements for such refunding 14 bonds or notes in the current or any future fiscal year shall 15 not exceed the debt service requirements for that year on the 16 refunded bonds or notes. 17 (h) The Authority, subject to the terms of any 18 agreements with noteholders or bond holders as may then 19 exist, shall have power, out of any funds available therefor, 20 to purchase notes or bonds of the Authority, which shall 21 thereupon be cancelled. 22 (i) In addition to any other authority granted by law, 23 the State Treasurer may, with the approval of the Governor, 24 invest or reinvest, at a price not to exceed par, any State 25 money in the State Treasury which is not needed for current 26 expenditures due or about to become due in Working Cash 27 Notes. 28 (Source: P.A. 86-16.) 29 (70 ILCS 3615/4.09) (from Ch. 111 2/3, par. 704.09) 30 Sec. 4.09. Public Transportation Fund and the Regional 31 Transportation Authority Occupation and Use Tax Replacement 32 Fund. 33 (a) As soon as possible after the first day of each SB1028 Enrolled -85- LRB9106061PTpk 1 month, beginning November 1, 1983, the Comptroller shall 2 order transferred and the Treasurer shall transfer from the 3 General Revenue Fund to a special fund in the State Treasury, 4 to be known as the "Public Transportation Fund" $9,375,000 5 for each month remaining in State fiscal year 1984. As soon 6 as possible after the first day of each month, beginning July 7 1, 1984, upon certification of the Department of Revenue, the 8 Comptroller shall order transferred and the Treasurer shall 9 transfer from the General Revenue Fund to the Public 10 Transportation Fund an amount equal to 25% of the net 11 revenue, before the deduction of the serviceman and retailer 12 discounts pursuant to Section 9 of the Service Occupation Tax 13 Act and Section 3 of the Retailers' Occupation Tax Act, 14 realized from any tax imposed by the Authority pursuant to 15 Sections 4.03 and 4.03.1 and 25% of the amounts deposited 16 into the Regional Transportation Authority tax fund created 17 by Section 4.03 of this Act, from the County and Mass Transit 18 District Fund as provided in Section 6z-20 of the State 19 Finance Act and 25% of the amounts deposited into the 20 Regional Transportation Authority Occupation and Use Tax 21 Replacement Fund from the State and Local Sales Tax Reform 22 Fund as provided in Section 6z-17 of the State Finance Act. 23 Net revenue realized for a month shall be the revenue 24 collected by the State pursuant to Sections 4.03 and 4.03.1 25 during the previous month from within the metropolitan 26 region, less the amount paid out during that same month as 27 refunds to taxpayers for overpayment of liability in the 28 metropolitan region under Sections 4.03 and 4.03.1. 29 (b) (1) All moneys deposited in the Public 30 Transportation Fund and the Regional Transportation 31 Authority Occupation and Use Tax Replacement Fund, 32 whether deposited pursuant to this Section or otherwise, 33 are allocated to the Authority. Pursuant to 34 appropriation, the Comptroller, as soon as possible after SB1028 Enrolled -86- LRB9106061PTpk 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 Section4.09shall 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 in32any State fiscal year shall not exceed the actual debt33service payable by the Authority during that State fiscal34year on bonds or notes issued to finance Strategic CapitalSB1028 Enrolled -87- LRB9106061PTpk 1Improvement Projects under Section 4.04 of this Act.2 Additional State Assistance shall be calculated as provided 3 in subsection (d), but shall in no event exceed the following 4 specified amounts with respect to the following State fiscal 5 years: 6 1990 $5,000,000; 7 1991 $5,000,000; 8 1992 $10,000,000; 9 1993 $10,000,000; 10 1994 $20,000,000; 11 1995 $30,000,000; 12 1996 $40,000,000; 13 1997 $50,000,000; 14 1998 $55,000,000; and 15 each year thereafter $55,000,000. 16 (c-5) The State shall provide financial assistance 17 ("Additional Financial Assistance") in addition to the 18 Additional State Assistance provided by subsection (c) and 19 the amounts transferred to the Authority from the General 20 Revenue Fund under subsection (a) of this Section. 21 Additional Financial Assistance provided by this subsection 22 shall be calculated as provided in subsection (d), but shall 23 in no event exceed the following specified amounts with 24 respect to the following State fiscal years: 25 2000 $0; 26 2001 $16,000,000; 27 2002 $35,000,000; 28 2003 $54,000,000; 29 2004 $73,000,000; 30 2005 $93,000,000; and 31 each year thereafter $100,000,000. 32 (d) Beginning with State fiscal year 1990 and continuing 33 for each State fiscal year thereafter, the Authority shall 34 annually certify to the State Comptroller and State Treasurer SB1028 Enrolled -88- LRB9106061PTpk 1 , separately with respect to each of subdivisions (g)(2) and 2 (g)(3) of Section 4.04 of this Act, the following amounts: 3 (1) The amount necessary and required, during the 4 State fiscal year with respect to which the certification 5 is made, to pay its obligations for debt service on all 6 outstanding bonds or notesfor Strategic Capital7Improvement Projectsissued by the Authority under 8 subdivisions (g)(2) and (g)(3) of Section 4.04 of this 9 Act.and10 (2) An estimate of the amount necessary and 11 required to pay its obligations for debt service for any 12 bonds or notesfor Strategic Capital Improvement Projects13which the Authority anticipates it will issue under 14 subdivisions (g)(2) and (g)(3) of Section 4.04 during 15 that State fiscal year. 16 (3) Its debt service savings during the preceding 17 State fiscal year from refunding or advance refunding of 18 bonds or notes issued under subdivisions (g)(2) and 19 (g)(3) of Section 4.04. 20 (4) The amount of interest, if any, earned by the 21 Authority during the previous State fiscal year on the 22 proceeds of bonds or notes issued pursuant to 23 subdivisions (g)(2) and (g)(3) of Section 4.04, other 24 than refunding or advance refunding bonds or notes. 25 The certification shall include a specific schedule of 26 debt service payments, including the date and amount of each 27 payment for all outstanding bonds or notes and an estimated 28 schedule of anticipated debt service for all bonds and notes 29 it intends to issue, if any, during that State fiscal year, 30 including the estimated date and estimated amount of each 31 payment. 32 Immediately,upon the issuance of bonds for which an 33 estimated schedule of debt service payments was prepared, the 34 Authority shall file an amended certification with respect to SB1028 Enrolled -89- LRB9106061PTpk 1 item (2) above, to specify the actual schedule of debt 2 service payments, including the date and amount of each 3 payment, for the remainder of the State fiscal year. 4 On the first day of each month of the State fiscal year 5 in which there are bonds outstanding with respect to which 6 the certification is made, the State Comptroller shall order 7 transferred and the State Treasurer shall transfer from the 8 General Revenue Fund to the Public Transportation Fund the 9 Additional State Assistance and Additional Financial 10 Assistance in an amount equal to the aggregate of (i)(1)11 one-twelfth of the sum of the amounts certified under items 12 (1) and (3) above less the amount certified under item (4) 13 above, plus (ii)amount required to pay debt service on bonds14and notes issued before the beginning of the State fiscal15year and (2)the amount required to pay debt service on bonds 16 and notes issued during the fiscal year, if any, divided by 17 the number of months remaining in the fiscal year after the 18 date of issuance, or some smaller portion as may be necessary 19 under, listed insubsection (c) or (c-5) of this Section for 20 the relevant State fiscal year, plus (iii) any cumulative 21 deficiencies in transfers for prior months, until an amount 22 equal to the sum of the amounts certified under items (1) and 23 (3) above, plus the actual debt service certified under item 24 (2) above, less the amount certified under item (4) above, 25certified debt service for that State fiscal year on26outstanding bonds or notes for Strategic Capital Improvement27Projects issued by the Authority under Section 4.04 of this28Acthas been transferred; except that these transfers are 29 subject to the following limits:.30 (A) In no event shall the total transfers in any 31 State fiscal year relating to outstanding bonds and notes 32 issued by the Authority under subdivision (g)(2) of 33 Section 4.04 exceed the lesser of the annual maximum 34 amountamountsspecified in subsection (c) or the sum of SB1028 Enrolled -90- LRB9106061PTpk 1 the amounts certified under items (1) and (3) above, plus 2 the actual debt service certified under item (2) above, 3 less the amount certified under item (4) above, with 4 respect to those bonds and notesthe total certified debt5service on outstanding bonds or notes for Strategic6Capital Improvement Projects issued by the Authority7under Section 4.04 of this Act. 8 (B) In no event shall the total transfers in any 9 State fiscal year relating to outstanding bonds and notes 10 issued by the Authority under subdivision (g)(3) of 11 Section 4.04 exceed the lesser of the annual maximum 12 amount specified in subsection (c-5) or the sum of the 13 amounts certified under items (1) and (3) above, plus the 14 actual debt service certified under item (2) above, less 15 the amount certified under item (4) above, with respect 16 to those bonds and notes. 17 The term "outstanding" does not include bonds or notes 18 for which refunding or advance refunding bonds or notes have 19 been issued. 20 (e) Neither Additional State Assistance nor Additional 21 Financial Assistance maynotbe pledged, either directly or 22 indirectly as general revenues of the Authority, as security 23 for any bonds issued by the Authority. The Authority may not 24 assign its right to receive Additional State Assistance or 25 Additional Financial Assistance, or direct payment of 26 Additional State Assistance or Additional Financial 27 Assistance, to a trustee or any other entity for the payment 28 of debt service on its bonds. 29 (f) The certification required under subsection (d) with 30 respect to outstanding bonds and notes of the Authority shall 31 be filed as early as practicable before the beginning of the 32 State fiscal year to which it relates. The certification 33 shall be revised as may be necessary to accurately state the 34 debt service requirements of the Authority. SB1028 Enrolled -91- LRB9106061PTpk 1 (g) Within 6 months of the end of the 3 month period 2 ending December 31, 1983, and each fiscal year thereafter, 3 the Authority shall determine whether the aggregate of all 4 system generated revenues for public transportation in the 5 metropolitan region which is provided by, or under grant or 6 purchase of service contracts with, the Service Boards equals 7 50% of the aggregate of all costs of providing such public 8 transportation. "System generated revenues" include all the 9 proceeds of fares and charges for services provided, 10 contributions received in connection with public 11 transportation from units of local government other than the 12 Authority and from the State pursuant to subsection (9) of 13 Section 49.19 of the Civil Administrative Code of Illinois, 14 and all other revenues properly included consistent with 15 generally accepted accounting principles but may not include 16 the proceeds from any borrowing. "Costs" include all items 17 properly included as operating costs consistent with 18 generally accepted accounting principles, including 19 administrative costs, but do not include: depreciation; 20 payment of principal and interest on bonds, notes or other 21 evidences of obligations for borrowed money of the Authority; 22 payments with respect to public transportation facilities 23 made pursuant to subsection (b) of Section 2.202-20; any 24 payments with respect to rate protection contracts, credit 25 enhancements or liquidity agreements made under Section 4.14; 26 any other cost as to which it is reasonably expected that a 27 cash expenditure will not be made; costs up to $5,000,000 28 annually for passenger security including grants, contracts, 29 personnel, equipment and administrative expenses, except in 30 the case of the Chicago Transit Authority, in which case the 31 term does not include costs spent annually by that entity for 32 protection against crime as required by Section 27a of the 33 Metropolitan Transit Authority Act; or costs as exempted by 34 the Board for projects pursuant to Section 2.09 of this Act. SB1028 Enrolled -92- LRB9106061PTpk 1 If said system generated revenues are less than 50% of said 2 costs, the Board shall remit an amount equal to the amount of 3 the deficit to the State. The Treasurer shall deposit any 4 such payment in the General Revenue Fund. 5 (h) If the Authority makes any payment to the State 6 under paragraph (g), the Authority shall reduce the amount 7 provided to a Service Board from funds transferred under 8 paragraph (a) in proportion to the amount by which that 9 Service Board failed to meet its required system generated 10 revenues recovery ratio. A Service Board which is affected by 11 a reduction in funds under this paragraph shall submit to the 12 Authority concurrently with its next due quarterly report a 13 revised budget incorporating the reduction in funds. The 14 revised budget must meet the criteria specified in clauses 15 (i) through (vi) of Section 4.11(b)(2). The Board shall 16 review and act on the revised budget as provided in Section 17 4.11(b)(3). 18 (Source: P.A. 86-16; 86-463; 86-928; 86-1028; 86-1481; 19 87-764; revised 10-31-98.) 20 (70 ILCS 3615/4.12) (from Ch. 111 2/3, par. 704.12) 21 Sec. 4.12. RTA Strategic Capital Improvement Program. 22 The program created by this amendatory Act of 1989 in 23 Sections 4.12 and 4.13 shall be known as the RTA Strategic 24 Capital Improvement Program (the "Strategic Capital 25 Improvement Program"). The Strategic Capital Improvement 26 Program will enhance the ability of the Authority to acquire, 27 repair or replace public transportation facilities in the 28 metropolitan region and shall be financed through the 29 issuance of bonds or notes authorizedby this amendatory Act30of 1989for Strategic Capital Improvement Projects under 31 Section 4.04 of this Act. The Program is intended as a 32 supplement to the ongoing capital development activities of 33 the Authority and the Service Boards financed with grants, SB1028 Enrolled -93- LRB9106061PTpk 1 loans and other moneys made available by the federal 2 government or the State of Illinois. The Authority and the 3 Service Boards shall continue to seek, receive and expend all 4 available grants, loans and other moneys. 5 Any contracts for architectural or engineering services 6 for projects approved pursuant to Section 4.13 shall comply 7 with the requirements set forth in "An Act concerning 8 municipalities, counties and other political subdivisions", 9 as now or hereafter amended. 10 (Source: P.A. 86-16.) 11 (70 ILCS 3615/4.13) (from Ch. 111 2/3, par. 704.13) 12 Sec. 4.13. Annual Capital Improvement Plan. 13 (a) With respect to each calendar year, the Authority 14 shall prepare as part of its Five Year Program an Annual 15 Capital Improvement Plan (the "Plan") which shall describe 16 its intended development and implementation of the Strategic 17 Capital Improvement Program. The Plan shall include the 18 following information: 19 (i) a list of projects for which approval is sought 20 from the Governor, with a description of each project 21 stating at a minimum the project cost, its category, its 22 location and the entity responsible for its 23 implementation; 24 (ii) a certification by the Authority that the 25 Authority and the Service Boards have applied for all 26 grants, loans and other moneys made available by the 27 federal government or the State of Illinois during the 28 preceding federal and State fiscal years for financing 29 its capital development activities; 30 (iii) a certification that, as of September 30 of 31 the preceding calendar year or any later date, the 32 balance of all federal capital grant funds and all other 33 funds to be used as matching funds therefor which were SB1028 Enrolled -94- LRB9106061PTpk 1 committed to or possessed by the Authority or a Service 2 Board but which had not been obligated was less than 3 $350,000,000, or a greater amount as authorized in 4 writing by the Governor (for purposes of this subsection 5 (a), "obligated" means committed to be paid by the 6 Authority or a Service Board under a contract with a 7 nongovernmental entity in connection with the performance 8 of a project or committed under a force account plan 9 approved by the federal government); 10 (iv) a certification that the Authority has adopted 11 a balanced budget with respect to such calendar year 12 under Section 4.01 of this Act; 13 (v) a schedule of all bonds or notes previously 14 issued for Strategic Capital Improvement Projects and all 15 debt service payments to be made with respect to all such 16 bonds and the estimated additional debt service payments 17 through June 30 of the following calendar year expected 18 to result from bonds to be sold prior thereto; 19 (vi) a long-range summary of the Strategic Capital 20 Improvement Program describing the projects to be funded 21 through the Program with respect to project cost, 22 category, location, and implementing entity, and 23 presenting a financial plan including an estimated time 24 schedule for obligating funds for the performance of 25 approved projects, issuing bonds, expending bond proceeds 26 and paying debt service throughout the duration of the 27 Program; and 28 (vii) the source of funding for each project in the 29 Plan. For any project for which full funding has not yet 30 been secured and which is not subject to a federal full 31 funding contract, the Authority must identify 32 alternative, dedicated funding sources available to 33 complete the project. The Governor may waive this 34 requirement on a project by project basis. SB1028 Enrolled -95- LRB9106061PTpk 1 (b) The Authority shall submit the Plan with respect to 2 any calendar year to the Governor on or before January 15 of 3 that year, or as soon as possible thereafter; provided, 4 however, that the Plan shall be adopted on the affirmative 5 votes of 9 of the then Directors. The Plan may be revised or 6 amended at any time, but any revision in the projects 7 approved shall require the Governor's approval. 8 (c) The Authority shall seek approval from the Governor 9 only through the Plan or an amendment thereto. The Authority 10 shall not request approval of the Plan from the Governor in 11 any calendar year in which it is unable to make the 12 certifications required under items (ii), (iii) and (iv) of 13 subsection (a). In no event shall the Authority seek 14 approval of the Plan from the Governor for projects in an 15 aggregate amount exceeding the authorization for bonds or 16 notes for Strategic Capital Improvement Projects issued under 17 Section 4.04 of this Act. 18 (d) The Governor may approve the Plan for which approval 19 is requested. The Governor's approval is limited to the 20 amount of the project cost stated in the Plan. The Governor 21 shall not approve the Plan in a calendar year if the 22 Authority is unable to make the certifications required under 23 items (ii), (iii) and (iv) of subsection (a). In no event 24 shall the Governor approve the Plan for projects in an 25 aggregate amount exceeding the authorization for bonds or 26 notes for Strategic Capital Improvement Projects issued under 27 Section 4.04 of this Act. 28 (e) With respect to capital improvements, only those 29 capital improvements which are in a Plan approved by the 30 Governor shall be financed with the proceeds of bonds or 31 notes issued for Strategic Capital Improvement Projects. 32 (f) Before the Authority or a Service Board obligates 33 any funds for a project for which the Authority or Service 34 Board intends to use the proceeds of bonds or notes for SB1028 Enrolled -96- LRB9106061PTpk 1 Strategic Capital Improvement Projects, but which project is 2 not included in an approved Plan, the Authority must notify 3 the Governor of the intended obligation. No project costs 4 incurred prior to approval of the Plan including that project 5 may be paid from the proceeds of bonds or notes for Strategic 6 Capital Improvement Projects issued under Section 4.04 of 7 this Act. 8 (Source: P.A. 86-16.) 9 Section 38. The Illinois Highway Code is amended by 10 adding Section 4-410 as follows: 11 (605 ILCS 5/4-410 new) 12 Sec. 4-410. Demonstration project. The Department shall 13 implement a demonstration project, under which 20 of the 14 contracts arising out of the Department's 5-year project 15 program for fiscal years 2000 through 2004 shall have a 16 performance-based warranty of at least 5 years, and 10 of 17 those contracts shall be designed for a 30-year life cycle. 18 Section 40. The Illinois Vehicle Code is amended by 19 changing Sections 2-119, 2-123, 3-305, 3-403, 3-607, 3-619, 20 3-804, 3-804.02, 3-805, 3-806, 3-806.1, 3-806.3, 3-807, 21 3-808, 3-809, 3-809.1, 3-810, 3-811, 3-812, 3-814, 3-814.1, 22 3-815, 3-818, 3-819, 3-820, and 3-821 and adding Section 23 3-824.5 as follows: 24 (625 ILCS 5/2-119) (from Ch. 95 1/2, par. 2-119) 25 Sec. 2-119. Disposition of fees and taxes. 26 (a) All moneys received from Salvage Certificates shall 27 be deposited in the Common School Fund in the State Treasury. 28 (b) Beginning January 1, 1990 and concluding December 29 31, 1994, of the money collected for each certificate of 30 title, duplicate certificate of title and corrected SB1028 Enrolled -97- LRB9106061PTpk 1 certificate of title, $0.50 shall be deposited into the Used 2 Tire Management Fund. Beginning January 1, 1990 and 3 concluding December 31, 1994, of the money collected for each 4 certificate of title, duplicate certificate of title and 5 corrected certificate of title, $1.50 shall be deposited in 6 the Park and Conservation Fund. 7 Beginning January 1, 1995, of the money collected for 8 each certificate of title, duplicate certificate of title and 9 corrected certificate of title, $2 shall be deposited in the 10 Park and Conservation Fund. The moneys deposited in the Park 11 and Conservation Fund pursuant to this Section shall be used 12 for the acquisition and development of bike paths as provided 13 for in Section 63a36 of the Civil Administrative Code of 14 Illinois. 15 Beginning January 1, 2000 and continuing through December 16 31, 2004, of the moneys collected for each certificate of 17 title, duplicate certificate of title, and corrected 18 certificate of title, $48 shall be deposited into the Road 19 Fund and $4 shall be deposited into the Motor Vehicle License 20 Plate Fund, except that if the balance in the Motor Vehicle 21 License Plate Fund exceeds $40,000,000 on the last day of a 22 calendar month, then during the next calendar month the $4 23 shall instead be deposited into the Road Fund. 24 Beginning January 1, 2005, of the moneys collected for 25 each certificate of title, duplicate certificate of title, 26 and corrected certificate of title, $52 shall be deposited 27 into the Road Fund. 28 Except as otherwise provided in this Code, all remaining 29 moneys collected for certificates of title, and all moneys 30 collected for filing of security interests, shall be placed 31 in the General Revenue Fund in the State Treasury. 32 (c) All moneys collected for that portion of a driver's 33 license fee designated for driver education under Section 34 6-118 shall be placed in the Driver Education Fund in the SB1028 Enrolled -98- LRB9106061PTpk 1 State Treasury. 2 (d) Beginning January 1, 1999, of the monies collected 3 as a registration fee for each motorcycle, motor driven cycle 4 and motorized pedalcycle, 27% of each annual registration fee 5 for such vehicle and 27% of each semiannual registration fee 6 for such vehicle is deposited in the Cycle Rider Safety 7 Training Fund. 8 (e) Of the monies received by the Secretary of State as 9 registration fees or taxes or as payment of any other fee, as 10 provided in this Act, except fees received by the Secretary 11 under paragraph (7) of subsection (b) of Section 5-101 and 12 Section 5-109 of this Code, 37% shall be deposited into the 13 State Construction Fund. 14 (f) Of the total money collected for a CDL instruction 15 permit or original or renewal issuance of a commercial 16 driver's license (CDL) pursuant to the Uniform Commercial 17 Driver's License Act (UCDLA), $6 of the total fee for an 18 original or renewal CDL, and $6 of the total CDL instruction 19 permit fee when such permit is issued to any person holding a 20 valid Illinois driver's license, shall be paid into the 21 CDLIS/AAMVAnet Trust Fund (Commercial Driver's License 22 Information System/American Association of Motor Vehicle 23 Administrators network Trust Fund) and shall be used for the 24 purposes provided in Section 6z-23 of the State Finance Act. 25 (g) All remaining moneys received by the Secretary of 26 State as registration fees or taxes or as payment of any 27 other fee, as provided in this Act, except fees received by 28 the Secretary under paragraph (7) of subsection (b) of 29 Section 5-101 and Section 5-109 of this Code, shall be 30 deposited in the Road Fund in the State Treasury. Moneys in 31 the Road Fund shall be used for the purposes provided in 32 Section 8.3 of the State Finance Act. 33 (h) (Blank). 34 (i) (Blank). SB1028 Enrolled -99- LRB9106061PTpk 1 (j) (Blank). 2 (k) There is created in the State Treasury a special 3 fund to be known as the Secretary of State Special License 4 Plate Fund. Money deposited into the Fund shall, subject to 5 appropriation, be used by the Office of the Secretary of 6 State (i) to help defray plate manufacturing and plate 7 processing costs for the issuance and, when applicable, 8 renewal of any new or existing special registration plates 9 authorized under this Code and (ii) for grants made by the 10 Secretary of State to benefit Illinois Veterans Home 11 libraries. 12 On or before October 1, 1995, the Secretary of State 13 shall direct the State Comptroller and State Treasurer to 14 transfer any unexpended balance in the Special Environmental 15 License Plate Fund, the Special Korean War Veteran License 16 Plate Fund, and the Retired Congressional License Plate Fund 17 to the Secretary of State Special License Plate Fund. 18 (l) The Motor Vehicle Review Board Fund is created as a 19 special fund in the State Treasury. Moneys deposited into 20 the Fund under paragraph (7) of subsection (b) of Section 21 5-101 and Section 5-109 shall, subject to appropriation, be 22 used by the Office of the Secretary of State to administer 23 the Motor Vehicle Review Board, including without limitation 24 payment of compensation and all necessary expenses incurred 25 in administering the Motor Vehicle Review Board under the 26 Motor Vehicle Franchise Act. 27 (m) Effective July 1, 1996, there is created in the 28 State Treasury a special fund to be known as the Family 29 Responsibility Fund. Moneys deposited into the Fund shall, 30 subject to appropriation, be used by the Office of the 31 Secretary of State for the purpose of enforcing the Family 32 Financial Responsibility Law. 33 (n) The Illinois Fire Fighters' Memorial Fund is created 34 as a special fund in the State Treasury. Moneys deposited SB1028 Enrolled -100- LRB9106061PTpk 1 into the Fund shall, subject to appropriation, be used by the 2 Office of the State Fire Marshal for construction of the 3 Illinois Fire Fighters' Memorial to be located at the State 4 Capitol grounds in Springfield, Illinois. Upon the 5 completion of the Memorial, the Office of the State Fire 6 Marshal shall certify to the State Treasurer that 7 construction of the Memorial has been completed. 8 (o) Of the money collected for each certificate of title 9 for all-terrain vehicles and off-highway motorcycles, $17 10 shall be deposited into the Off-Highway Vehicle Trails Fund. 11 (Source: P.A. 89-92, eff. 7-1-96; 89-145, eff. 7-14-95; 12 89-282, eff. 8-10-95; 89-612, eff. 8-9-96; 89-626, eff. 13 8-9-96; 89-639, eff. 1-1-97; 90-14, eff. 7-1-97; 90-287, eff. 14 1-1-98; 90-622, eff. 1-1-99.) 15 (625 ILCS 5/2-123) (from Ch. 95 1/2, par. 2-123) 16 Sec. 2-123. Sale and Distribution of Information. 17 (a) Except as otherwise provided in this Section, the 18 Secretary may make the driver's license, vehicle and title 19 registration lists, in part or in whole, and any statistical 20 information derived from these lists available to local 21 governments, elected state officials, state educational 22 institutions, public libraries and all other governmental 23 units of the State and Federal Government requesting them for 24 governmental purposes. The Secretary shall require any such 25 applicant for services to pay for the costs of furnishing 26 such services and the use of the equipment involved, and in 27 addition is empowered to establish prices and charges for the 28 services so furnished and for the use of the electronic 29 equipment utilized. 30 (b) The Secretary is further empowered to and he may, in 31 his discretion, furnish to any applicant, other than listed 32 in subsection (a) of this Section, vehicle or driver data on 33 a computer tape, disk, or printout at a fixed fee of $250 SB1028 Enrolled -101- LRB9106061PTpk 1$200in advance and require in addition a further sufficient 2 deposit based upon the Secretary of State's estimate of the 3 total cost of the information requested and a charge of $25 4$20per 1,000 units or part thereof identified or the actual 5 cost, whichever is greater. The Secretary is authorized to 6 refund any difference between the additional deposit and the 7 actual cost of the request. This service shall not be in 8 lieu of an abstract of a driver's record nor of a title or 9 registration search. The information sold pursuant to this 10 subsection shall be the entire vehicle or driver data list, 11 or part thereof. 12 (c) Secretary of State may issue registration lists. 13 The Secretary of State shall compile and publish, at least 14 annually, a list of all registered vehicles. Each list of 15 registered vehicles shall be arranged serially according to 16 the registration numbers assigned to registered vehicles and 17 shall contain in addition the names and addresses of 18 registered owners and a brief description of each vehicle 19 including the serial or other identifying number thereof. 20 Such compilation may be in such form as in the discretion of 21 the Secretary of State may seem best for the purposes 22 intended. 23 (d) The Secretary of State shall furnish no more than 2 24 current available lists of such registrations to the sheriffs 25 of all counties and to the chiefs of police of all cities and 26 villages and towns of 2,000 population and over in this State 27 at no cost. Additional copies may be purchased at the fee of 28 $500$400each or at the cost of producing the list as 29 determined by the Secretary of State. 30 (e) The Secretary of State shall upon written request 31 and the payment of the fee of $500$400furnish the current 32 available list of such motor vehicle registrations to any 33 person so long as the supply of available registration lists 34 shall last. SB1028 Enrolled -102- LRB9106061PTpk 1 (e-1) Commercial purchasers of driver and vehicle record 2 databases shall enter into a written agreement with the 3 Secretary of State that includes disclosure of the commercial 4 use of the intended purchase. Affected drivers, vehicle 5 owners, or registrants may request that their personally 6 identifiable information not be used for commercial 7 solicitation purposes. 8 (f)Title or registration search and certification9thereof - Fee.The Secretary of State shall make a title or 10 registration search of the records of his office and a 11 written report on the same for any person, upon written 12 application of such person, accompanied by a fee of $5$4for 13 each registration or title search. No fee shall be charged 14 for a title or registration search, or for the certification 15 thereof requested by a government agency. 16 The Secretary of State shall certify a title or 17 registration record upon written request. The fee for 18 certification shall be $5$4in addition to the fee required 19 for a title or registration search. Certification shall be 20 made under the signature of the Secretary of State and shall 21 be authenticated by Seal of the Secretary of State. 22 The Secretary of State may notify the vehicle owner or 23 registrant of the request for purchase of his title or 24 registration information as the Secretary deems appropriate. 25 The vehicle owner or registrant residence address and 26 other personally identifiable information on the record shall 27 not be disclosed. This nondisclosure shall not apply to 28 requests made by law enforcement officials, government 29 agencies, financial institutions, attorneys, insurers, 30 employers, automobile associated businesses, other business 31 entities for purposes consistent with the Illinois Vehicle 32 Code, the vehicle owner or registrant, or other entities as 33 the Secretary may exempt by rule and regulation. This 34 information may be withheld from the entities listed above, SB1028 Enrolled -103- LRB9106061PTpk 1 except law enforcement and government agencies upon 2 presentation of a valid court order of protection for the 3 duration of the order. 4 No information shall be released to the requestor until 5 expiration of a 10 day period. This 10 day period shall not 6 apply to requests for information made by law enforcement 7 officials, government agencies, financial institutions, 8 attorneys, insurers, employers, automobile associated 9 businesses, persons licensed as a private detective or firms 10 licensed as a private detective agency under the Private 11 Detective, Private Alarm, and Private Security Act of 1983, 12 who are employed by or are acting on behalf of law 13 enforcement officials, government agencies, financial 14 institutions, attorneys, insurers, employers, automobile 15 associated businesses, and other business entities for 16 purposes consistent with the Illinois Vehicle Code, the 17 vehicle owner or registrant or other entities as the 18 Secretary may exempt by rule and regulation. 19 Any misrepresentation made by a requestor of title or 20 vehicle information shall be punishable as a petty offense, 21 except in the case of persons licensed as a private detective 22 or firms licensed as a private detective agency which shall 23 be subject to disciplinary sanctions under Section 22 or 25 24 of the Private Detective, Private Alarm, and Private Security 25 Act of 1983. 26 (g) 1. The Secretary of State may, upon receipt of a 27 written request and a fee of $6$5, furnish to the person 28 or agency so requesting a driver's record. Such document 29 may include a record of: current driver's license 30 issuance information, except that the information on 31 judicial driving permits shall be available only as 32 otherwise provided by this Code; convictions; orders 33 entered revoking, suspending or cancelling a driver's 34 license or privilege; and notations of accident SB1028 Enrolled -104- LRB9106061PTpk 1 involvement. All other information, unless otherwise 2 permitted by this Code, shall remain confidential. 3 2. The Secretary of State may certify an abstract 4 of a driver's record upon written request therefor. 5 Such certification shall be made under the signature of 6 the Secretary of State and shall be authenticated by the 7 Seal of his office. 8 3. All requests for driving record information 9 shall be made in a manner prescribed by the Secretary. 10 The Secretary of State may notify the affected 11 driver of the request for purchase of his driver's record 12 as the Secretary deems appropriate. 13 The affected driver residence address and other 14 personally identifiable information on the record shall 15 not be disclosed. This nondisclosure shall not apply to 16 requests made by law enforcement officials, government 17 agencies, financial institutions, attorneys, insurers, 18 employers, automobile associated businesses, 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. This information may be withheld from the 23 entities listed above, except law enforcement and 24 government agencies, upon presentation of a valid court 25 order of protection for the duration of the order. 26 No information shall be released to the requester 27 until expiration of a 10 day period. This 10 day period 28 shall not apply to requests for information made by law 29 enforcement officials, government agencies, financial 30 institutions, attorneys, insurers, employers, automobile 31 associated businesses, persons licensed as a private 32 detective or firms licensed as a private detective agency 33 under the Private Detective, Private Alarm, and Private 34 Security Act of 1983, who are employed by or are acting SB1028 Enrolled -105- LRB9106061PTpk 1 on behalf of law enforcement officials, government 2 agencies, financial institutions, attorneys, insurers, 3 employers, automobile associated businesses, and other 4 business entities for purposes consistent with the 5 Illinois Vehicle Code, the affected driver or other 6 entities as the Secretary may exempt by rule and 7 regulation. 8 Any misrepresentation made by a requestor of driver 9 information shall be punishable as a petty offense, 10 except in the case of persons licensed as a private 11 detective or firms licensed as a private detective agency 12 which shall be subject to disciplinary sanctions under 13 Section 22 or 25 of the Private Detective, Private Alarm, 14 and Private Security Act of 1983. 15 4. The Secretary of State may furnish without fee, 16 upon the written request of a law enforcement agency, any 17 information from a driver's record on file with the 18 Secretary of State when such information is required in 19 the enforcement of this Code or any other law relating to 20 the operation of motor vehicles, including records of 21 dispositions; documented information involving the use of 22 a motor vehicle; whether such individual has, or 23 previously had, a driver's license; and the address and 24 personal description as reflected on said driver's 25 record. 26 5. Except as otherwise provided in this Section, 27 the Secretary of State may furnish, without fee, 28 information from an individual driver's record on file, 29 if a written request therefor is submitted by any public 30 transit system or authority, public defender, law 31 enforcement agency, a state or federal agency, or an 32 Illinois local intergovernmental association, if the 33 request is for the purpose of a background check of 34 applicants for employment with the requesting agency, or SB1028 Enrolled -106- LRB9106061PTpk 1 for the purpose of an official investigation conducted by 2 the agency, or to determine a current address for the 3 driver so public funds can be recovered or paid to the 4 driver, or for any other lawful purpose. 5 The Secretary may also furnish the courts a copy of 6 an abstract of a driver's record, without fee, subsequent 7 to an arrest for a violation of Section 11-501 or a 8 similar provision of a local ordinance. Such abstract 9 may include records of dispositions; documented 10 information involving the use of a motor vehicle as 11 contained in the current file; whether such individual 12 has, or previously had, a driver's license; and the 13 address and personal description as reflected on said 14 driver's record. 15 6. Any certified abstract issued by the Secretary 16 of State or transmitted electronically by the Secretary 17 of State pursuant to this Section, to a court or on 18 request of a law enforcement agency, for the record of a 19 named person as to the status of the person's driver's 20 license shall be prima facie evidence of the facts 21 therein stated and if the name appearing in such abstract 22 is the same as that of a person named in an information 23 or warrant, such abstract shall be prima facie evidence 24 that the person named in such information or warrant is 25 the same person as the person named in such abstract and 26 shall be admissible for any prosecution under this Code 27 and be admitted as proof of any prior conviction or proof 28 of records, notices, or orders recorded on individual 29 driving records maintained by the Secretary of State. 30 7. Subject to any restrictions contained in the 31 Juvenile Court Act of 1987, and upon receipt of a proper 32 request and a fee of $6$5, the Secretary of State shall 33 provide a driver's record to the affected driver, or the 34 affected driver's attorney, upon verification. Such SB1028 Enrolled -107- LRB9106061PTpk 1 record shall contain all the information referred to in 2 paragraph 1 of this subsection (g) plus: any recorded 3 accident involvement as a driver; information recorded 4 pursuant to subsection (e) of Section 6-117 and paragraph 5 4 of subsection (a) of Section 6-204 of this Code. All 6 other information, unless otherwise permitted by this 7 Code, shall remain confidential. 8 (h) The Secretary shall not disclose social security 9 numbers except pursuant to a written request by, or with the 10 prior written consent of, the individual exceptto: (1) to 11 officers and employees of the Secretary who have a need to 12 know the social security numbers in performance of their 13 official duties, (2) to law enforcement officials for a 14 lawful, civil or criminal law enforcement investigation, and 15 if the head of the law enforcement agency has made a written 16 request to the Secretary specifying the law enforcement 17 investigation for which the social security numbers are being 18 sought, (3) to the United States Department of 19 Transportation, or any other State, pursuant to the 20 administration and enforcement of the Commercial Motor 21 Vehicle Safety Act of 1986, (4) pursuant to the order of a 22 court of competent jurisdiction, or (5) to the Department of 23 Public Aid for utilization in the child support enforcement 24 duties assigned to that Department under provisions of the 25 Public Aid Code after the individual has received advanced 26 meaningful notification of what redisclosure is sought by the 27 Secretary in accordance with the federal Privacy Act; 28 provided, the redisclosure shall not be authorized by the 29 Secretary prior to September 30, 1992. 30 (i) The Secretary of State is empowered to promulgate 31 rules and regulations to effectuate this Section. 32 (j) Medical statements or medical reports received in 33 the Secretary of State's Office shall be confidential. No 34 confidential information may be open to public inspection or SB1028 Enrolled -108- LRB9106061PTpk 1 the contents disclosed to anyone, except officers and 2 employees of the Secretary who have a need to know the 3 information contained in the medical reports and the Driver 4 License Medical Advisory Board, unless so directed by an 5 order of a court of competent jurisdiction. 6 (k) All fees collected under this Section shall be paid 7 into the Road Fund of the State Treasury, except that $3 of 8 the $6$5fee for a driver's record shall be paid into the 9 Secretary of State Special Services Fund. 10 (l) The Secretary of State shall report his 11 recommendations to the General Assembly by January 1, 1993, 12 regarding the sale and dissemination of the information 13 maintained by the Secretary, including the sale of lists of 14 driver and vehicle records. 15 (m) Notations of accident involvement that may be 16 disclosed under this Section shall not include notations 17 relating to damage to a vehicle or other property being 18 transported by a tow truck. This information shall remain 19 confidential, provided that nothing in this subsection (m) 20 shall limit disclosure of any notification of accident 21 involvement to any law enforcement agency or official. 22 (n) Requests made by the news media for driver's 23 license, vehicle, or title registration information may be 24 furnished without charge or at a reduced charge, as 25 determined by the Secretary, when the specific purpose for 26 requesting the documents is deemed to be in the public 27 interest. Waiver or reduction of the fee is in the public 28 interest if the principal purpose of the request is to access 29 and disseminate information regarding the health, safety, and 30 welfare or the legal rights of the general public and is not 31 for the principal purpose of gaining a personal or commercial 32 benefit. 33 (Source: P.A. 89-503, eff. 7-1-96; 90-144, eff. 7-23-97; 34 90-330, eff. 8-8-97; 90-400, eff. 8-15-97; 90-655, eff. SB1028 Enrolled -109- LRB9106061PTpk 1 7-30-98; revised 1-30-99.) 2 (625 ILCS 5/3-305) (from Ch. 95 1/2, par. 3-305) 3 Sec. 3-305. Inspection fee. The fee for the inspection 4 of a rebuilt vehicle shall be $94$75. All such fees 5 received by the Secretary of State shall be deposited into 6 the Road Fund. 7 (Source: P.A. 84-1302; 84-1304.) 8 (625 ILCS 5/3-403) (from Ch. 95 1/2, par. 3-403) 9 Sec. 3-403. Trip and Short-term permits. 10 (a) The Secretary of State may issue a short-term permit 11 to operate a nonregistered first or second division vehicle 12 within the State of Illinois for a period of not more than 5 13 days. Any second division vehicle operating on such permit 14 may operate only on empty weight. The fee for the short-term 15 permit shall be $6$5.00. 16 This permit may also be issued to operate an unladen 17 registered vehicle which is suspended under the Vehicle 18 Emissions Inspection Law and allow it to be driven on the 19 roads and highways of the State in order to be repaired or 20 when travelling to and from an emissions inspection station. 21 (b) The Secretary of State may, subject to reciprocal 22 agreements, arrangements or declarations made or entered into 23 pursuant to Section 3-402, 3-402.4 or by rule, provide for 24 and issue registration permits for the use of Illinois 25 highways by vehicles of the second division on an occasional 26 basis or for a specific and special short-term use, in 27 compliance with rules and regulations promulgated by the 28 Secretary of State, and upon payment of the prescribed fee as 29 follows: 30 One-trip permits. A registration permit for one trip, or 31 one round-trip into and out of Illinois, for a period not to 32 exceed 72 consecutive hours or 3 calendar days may be SB1028 Enrolled -110- LRB9106061PTpk 1 provided, for a fee as prescribed in Section 3-811. 2 One-Month permits. A registration permit for 30 days may 3 be provided for a fee of $13$10for registration plus 1/10 4 of the flat weight tax. The minimum fee for such permit 5 shall be $31$25. 6 In-transit permits. A registration permit for one trip 7 may be provided for vehicles in transit by the driveaway or 8 towaway method and operated by a transporter in compliance 9 with the Illinois Motor Carrier of Property Law, for a fee as 10 prescribed in Section 3-811. 11 Illinois Temporary Apportionment Authorization Permits. 12 An apportionment authorization permit for forty-five days for 13 the immediate operation of a vehicle upon application for and 14 prior to receiving apportioned credentials or interstate 15 credentials from the State of Illinois. The fee for such 16 permit shall be $3$2. 17 Illinois Temporary Prorate Authorization Permit. A 18 prorate authorization permit for forty-five days for the 19 immediate operation of a vehicle upon application for and 20 prior to receiving prorate credentials or interstate 21 credentials from the State of Illinois. The fee for such 22 permit shall be $3$2. 23 (c) The Secretary of State shall promulgate by such rule 24 or regulation, schedules of fees and taxes for such permits 25 and in computing the amount or amounts due, may round off 26 such amount to the nearest full dollar amount. 27 (d) The Secretary of State shall further prescribe the 28 form of application and permit and may require such 29 information and data as necessary and proper, including 30 confirming the status or identity of the applicant and the 31 vehicle in question. 32 (e) Rules or regulations promulgated by the Secretary of 33 State under this Section shall provide for reasonable and 34 proper limitations and restrictions governing the application SB1028 Enrolled -111- LRB9106061PTpk 1 for and issuance and use of permits, and shall provide for 2 the number of permits per vehicle or per applicant, so as to 3 preclude evasion of annual registration requirements as may 4 be required by this Act. 5 (f) Any permit under this Section is subject to 6 suspension or revocation under this Act, and in addition, any 7 such permit is subject to suspension or revocation should the 8 Secretary of State determine that the vehicle identified in 9 any permit should be properly registered in Illinois. In the 10 event any such permit is suspended or revoked, the permit is 11 then null and void, may not be re-instated, nor is a refund 12 therefor available. The vehicle identified in such permit 13 may not thereafter be operated in Illinois without being 14 properly registered as provided in this Chapter. 15 (Source: P.A. 87-206; 88-415.) 16 (625 ILCS 5/3-607) (from Ch. 95 1/2, par. 3-607) 17 Sec. 3-607. Amateur Radio Operators. Amateur radio 18 operators may obtain the issuance of registration plates for 19 motor vehicles of the first division, and second division 20 motor vehicles under 8,000 pounds, corresponding to their 21 call letters, provided they make application therefor, which 22 is subject to the staggered registration system, prior to 23 October 1st of the final year of the current registration 24 plate term and pay an additional fee of $4$3.00. 25 (Source: P.A. 84-1308.) 26 (625 ILCS 5/3-619) (from Ch. 95 1/2, par. 3-619) 27 Sec. 3-619. Sample Registration plates and stickers. The 28 Secretary of State, upon receipt of an application made on 29 the form prescribed by the Secretary, may issue to any law 30 enforcement agency in this State, or to any authorized agency 31 of any foreign jurisdiction, or to any motion picture or 32 television industry, one or more Sample Registration Plates SB1028 Enrolled -112- LRB9106061PTpk 1 and stickers. The design of such plates and stickers shall 2 be wholly within the discretion of the Secretary, and shall 3 be issued without charge. The Secretary of State, upon 4 receipt of an application made on the form prescribed by the 5 Secretary, may issue to any other individual one or more 6 Sample Registration Plates and stickers for a fee of $4$3.007for each Sample Registration Plate and sticker. 8 (Source: P.A. 85-951.) 9 (625 ILCS 5/3-804) (from Ch. 95 1/2, par. 3-804) 10 Sec. 3-804. Antique vehicles. 11 (a) The owner of an antique vehicle may register such 12 vehicle for a fee not to exceed $13$10for a 2-year antique 13 plate. The application for registration must be accompanied 14 by an affirmation of the owner that such vehicle will be 15 driven on the highway only for the purpose of going to and 16 returning from an antique auto show or an exhibition, or for 17 servicing or demonstration and also affirming that the 18 mechanical condition, physical condition, brakes, lights, 19 glass and appearance of such vehicle is the same or as safe 20 as originally equipped. The Secretary may, in his discretion 21 prescribe that antique vehicle plates be issued for a 22 definite or an indefinite term, such term to correspond to 23 the term of registration plates issued generally, as provided 24 in Section 3-414.1. In no event may the registration fee for 25 antique vehicles exceed $6$5per registration year. Any 26 person requesting antique plates under this Section may also 27 apply to have vanity or personalized plates as provided under 28 Section 3-405.1. 29 (b) Any person who is the registered owner of an antique 30 vehicle may display a historical license plate from or 31 representing the model year of the vehicle, furnished by such 32 person, in lieu of the current and valid Illinois antique 33 vehicle plates issued thereto, provided that valid and SB1028 Enrolled -113- LRB9106061PTpk 1 current Illinois antique vehicle plates and registration card 2 issued to such antique vehicle are simultaneously carried 3 within such vehicle and are available for inspection. 4 (Source: P.A. 86-480.) 5 (625 ILCS 5/3-804.02) (from Ch. 95 1/2, par. 3-804.02) 6 Sec. 3-804.02. Commuter Vans. The owner of a commuter 7 van may register such van for an annual fee not to exceed $63 8$50. The Secretary may prescribe that commuter van plates 9 be issued for an indefinite term, such term to correspond to 10 the term of registration plates issued generally. In no 11 event may the registration fee for commuter vans exceed $63 12$50per registration year. 13 (Source: P.A. 90-89, eff. 1-1-98.) 14 (625 ILCS 5/3-805) (from Ch. 95 1/2, par. 3-805) 15 Sec. 3-805. Electric vehicles. The owner of a motor 16 vehicle of the first division propelled by an electric engine 17 and not utilizing motor fuel, may register such vehicle for a 18 fee not to exceed $35$28.00for a 2-year registration 19 period. The Secretary may, in his discretion, prescribe that 20 electric vehicle registration plates be issued for an 21 indefinite term, such term to correspond to the term of 22 registration plates issued generally, as provided in Section 23 3-414.1. In no event may the registration fee for electric 24 vehicles exceed $18$14per registration year. 25 (Source: P.A. 89-245, eff. 1-1-96.) 26 (625 ILCS 5/3-806) (from Ch. 95 1/2, par. 3-806) 27 Sec. 3-806. Registration Fees; Motor Vehicles of the 28 First Division. Every owner of any other motor vehicle of the 29 first division, except as provided in Sections 3-804, 3-805, 30 3-806.3, and 3-808, and every second division vehicle 31 weighing 8,000 pounds or less, shall pay the Secretary of SB1028 Enrolled -114- LRB9106061PTpk 1 State an annual registration fee at the following rates: 2SCHEDULE OF REGISTRATION FEES3REQUIRED BY LAW4Beginning with the 1985 registration year5Reduced Fee6Annual On and After7Fee June 15835 Horse Power and less $36 $189Over 35 Horse Power 48 2410Reduced Fee11September 1612to March 3113Motorcycles, Motor Driven14Cycles and Pedalcycles 30 1515 SCHEDULE OF REGISTRATION FEES 16 REQUIRED BY LAW 17 Beginning with the 1986 registration year 18 Reduced Fee 19 Annual On and After 20 Fee June 15 21 Motor vehicles of the first 22 division other than 23 Motorcycles, Motor Driven 24 Cycles and Pedalcycles $48 $24 25 Reduced Fee 26 September 16 27 to March 31 28 Motorcycles, Motor Driven 29 Cycles and Pedalcycles 30 15 30 SCHEDULE OF REGISTRATION FEES 31 REQUIRED BY LAW 32 Beginning with the 2001 registration year 33 Reduced Fee 34 Annual On and After SB1028 Enrolled -115- LRB9106061PTpk 1 Fee June 15 2 Motor vehicles of the first 3 division other than 4 Motorcycles, Motor Driven 5 Cycles and Pedalcycles $78 $39 6 Reduced Fee 7 September 16 8 to March 31 9 Motorcycles, Motor Driven 10 Cycles and Pedalcycles 38 19 11 (Source: P.A. 89-245, eff. 1-1-96.) 12 (625 ILCS 5/3-806.1) (from Ch. 95 1/2, par. 3-806.1) 13 Sec. 3-806.1. Additional fees for vanity license plates. 14 In addition to the regular registration fee, an applicant 15 shall be charged $94$75for each set of vanity license 16 plates issued to a motor vehicle of the first division or a 17 motor vehicle of the second division registered at not more 18 than 8,000 pounds or to a recreational vehicle and $50$4019 for each set of vanity plates issued to a motorcycle. In 20 addition to the regular renewal fee, an applicant shall be 21 charged $13$10for the renewal of each set of vanity license 22 plates. 23 (Source: P.A. 86-480.) 24 (625 ILCS 5/3-806.3) (from Ch. 95 1/2, par. 3-806.3) 25 Sec. 3-806.3. Senior Citizens. 26 Commencing with the 1986 registration year and extending 27 through the 2000 registration year, the registration fee paid 28 by any vehicle owner who has claimed and received a grant 29 under the "Senior Citizens and Disabled Persons Property Tax 30 Relief and Pharmaceutical Assistance Act" or who is the 31 spouse of such a person shall be reduced by 50% for passenger 32 cars displaying standard multi-year registration plates SB1028 Enrolled -116- LRB9106061PTpk 1 issued under Section 3-414.1, motor vehicles displaying 2 special registration plates issued under Section 3-616, motor 3 vehicles registered at 8,000 pounds or less under Section 4 3-815(a) and recreational vehicles registered at 8,000 pounds 5 or less under Section 3-815(b). Widows and widowers of 6 claimants shall also be entitled to the reduced registration 7 rate for the registration year in which the claimant was 8 eligible. 9 Commencing with the 2001 registration year, the 10 registration fee paid by any vehicle owner who has claimed 11 and received a grant under the "Senior Citizens and Disabled 12 Persons Property Tax Relief and Pharmaceutical Assistance 13 Act" or who is the spouse of such a person shall be $24 14 instead of the fee otherwise provided in this Code for 15 passenger cars displaying standard multi-year registration 16 plates issued under Section 3-414.1, motor vehicles 17 displaying special registration plates issued under Section 18 3-616, motor vehicles registered at 8,000 pounds or less 19 under Section 3-815(a) and recreational vehicles registered 20 at 8,000 pounds or less under Section 3-815(b). Widows and 21 widowers of claimants shall also be entitled to this reduced 22 registration fee for the registration year in which the 23 claimant was eligible. 24 No more than one reduced registration fee under this 25 Section shall be allowed during any 12 month period based on 26 the primary eligibility of any individual, whether such 27 reduced registration fee is allowed to the individual or to 28 the spouse, widow or widower of such individual. This 29 Section doesThe reduction shallnot apply to the fee paid in 30 addition to the registration fee for motor vehicles 31 displaying personalized license plates under Section 3-806.1. 32 (Source: P.A. 86-444.) 33 (625 ILCS 5/3-807) (from Ch. 95 1/2, par. 3-807) SB1028 Enrolled -117- LRB9106061PTpk 1 Sec. 3-807. Busses operating within Municipality; 2 Registration Fee. The registration fee of $13$10per 2-year 3 registration period shall be paid by the owners of 2 axle 4 motor vehicles which are designed and used as busses in a 5 public system for transporting more than 10 passengers, which 6 vehicles are used as common carriers in the general 7 transportation of passengers and not devoted to any 8 specialized purpose, and which operate entirely within the 9 territorial limits of a single municipality, or a single 10 municipality and municipalities contiguous thereto, or in a 11 close radius thereof, and whose operations are subject to the 12 regulations of the Illinois Commerce Commission. Owners of 13 such vehicles are exempt from paying either a flat weight tax 14 or mileage weight tax. There shall be no reduction in such 15 registration fee even though such registration is made after 16 the beginning of the registration period. 17 (Source: P.A. 83-12.) 18 (625 ILCS 5/3-808) (from Ch. 95 1/2, par. 3-808) 19 Sec. 3-808. Governmental and charitable vehicles; 20 Registration fees. 21 (a) A registration fee of $10$8per 2 year registration 22 period shall be paid by the owner in the following cases: 23 1. Vehicles operated exclusively as a school bus 24 for school purposes by any school district or any 25 religious or denominational institution, except that such 26 a school bus may be used by such a religious or 27 denominational institution for the transportation of 28 persons to or from any of its official activities. 29 2. Vehicles operated exclusively in a high school 30 driver training program by any school district or school 31 operated by a religious institution. 32 3. Rescue squad vehicles which are owned and 33 operated by a corporation or association organized and SB1028 Enrolled -118- LRB9106061PTpk 1 operated not for profit for the purpose of conducting 2 such rescue operations. 3 4. Vehicles, used exclusively as school buses for 4 any school district, which are neither owned nor operated 5 by such district. 6 5. Charitable vehicles. 7 (b) Annual vehicle registration plates shall be issued, 8 at no charge, to the following: 9 1. Medical transport vehicles owned and operated by 10 the State of Illinois or by any State agency financed by 11 funds appropriated by the General Assembly. 12 2. Medical transport vehicles operated by or for 13 any county, township or municipal corporation. 14 (c) Ceremonial plates. Upon payment of a registration 15 fee of $78$48per 2-year registration period, the Secretary 16 of State shall issue registration plates to vehicles operated 17 exclusively for ceremonial purposes by any not-for-profit 18 veterans', fraternal, or civic organization. The Secretary 19 of State may prescribe that ceremonial vehicle registration 20 plates be issued for an indefinite term, that term to 21 correspond to the term of registration plates issued 22 generally, as provided in Section 3-414.1. 23 (d) In any event, any vehicle registered under this 24 Section used or operated for purposes other than those herein 25 prescribed shall be subject to revocation, and in that event, 26 the owner may be required to properly register such vehicle 27 under the provisions of this Code. 28 (e) As a prerequisite to registration under this 29 Section, the Secretary of State may require the vehicle 30 owners listed in subsection (a) of this Section who are 31 exempt from federal income taxation under subsection (c) of 32 Section 501 of the Internal Revenue Code of 1986, as now or 33 hereafter amended, to submit to him a determination letter, 34 ruling or other written evidence of tax exempt status issued SB1028 Enrolled -119- LRB9106061PTpk 1 by the Internal Revenue Service. The Secretary may accept a 2 certified copy of the document issued by the Internal Revenue 3 Service as evidence of the exemption. The Secretary may 4 require documentation of eligibility under this Section to 5 accompany an application for registration. 6 (f) Special event plates. The Secretary of State may 7 issue registration plates in recognition or commemoration of 8 special events which promote the interests of Illinois 9 citizens. These plates shall be valid for no more than 60 10 days prior to the date of expiration. The Secretary shall 11 require the applicant for such plates to pay for the costs of 12 furnishing the plates. 13 Beginning July 1, 1991, all special event plates shall be 14 recorded in the Secretary of State's files for immediate 15 identification. 16 The Secretary of State, upon issuing a new series of 17 special event plates, shall notify all law enforcement 18 officials of the design and other special features of the 19 special plate series. 20 All special event plates shall indicate, in the lower 21 right corner, the date of expiration in characters no less 22 than 1/2 inch high. 23 (Source: P.A. 89-245, eff. 1-1-96; 89-564, eff. 7-26-96; 24 89-626, eff. 8-9-96; 90-89, eff. 1-1-98.) 25 (625 ILCS 5/3-809) (from Ch. 95 1/2, par. 3-809) 26 Sec. 3-809. Farm machinery, exempt vehicles and 27 fertilizer spreaders - registration fee. 28 (a) Vehicles of the second division having a corn 29 sheller, a well driller, hay press, clover huller, feed mixer 30 and unloader, or other farm machinery permanently mounted 31 thereon and used solely for transporting the same, farm wagon 32 type trailers having a fertilizer spreader attachment 33 permanently mounted thereon, having a gross weight of not to SB1028 Enrolled -120- LRB9106061PTpk 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$10per 2-year registration period. 13 This registration fee of $13$10shall 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$10fee 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 SB1028 Enrolled -121- LRB9106061PTpk 1 for the application of plant food materials or agricultural 2 chemicals, desiring to be operated upon the highways ladened 3 with load shall be registered upon the filing of a proper 4 application and payment of a registration fee of $250$200. 5 The registration fee shall be paid in full and shall not be 6 reduced even though such registration is made during the 7 second half of the registration year. These vehicles shall, 8 whether loaded or unloaded, be limited to a maximum gross 9 weight of 36,000 pounds, restricted to a highway speed of not 10 more than 30 miles per hour and a legal width of not more 11 than 12 feet. Such vehicles shall be limited to the 12 furthering of agricultural or horticultural pursuits and in 13 furtherance of these pursuits, such vehicles may be operated 14 upon the highway, within a 50 mile radius of their point of 15 loading as indicated on the written or printed statement 16 required by the "Illinois Fertilizer Act of 1961", as 17 amended, for the purpose of moving plant food materials or 18 agricultural chemicals to the field, or from field to field, 19 for the sole purpose of application. 20 No single unit self-propelled agricultural fertilizer 21 implement, designed for both on and off road use, equipped 22 with flotation tires and otherwise specially adapted for the 23 application of plant food materials or agricultural 24 chemicals, having a width of more than 12 feet or a gross 25 weight in excess of 36,000 pounds, shall be permitted to 26 operate upon the highways ladened with load. 27 Whenever any vehicle is operated in violation of Section 28 3-809 (c) of this Act, the owner or the driver of such 29 vehicle shall be deemed guilty of a petty offense and either 30 may be prosecuted for such violation. 31 (Source: P.A. 86-1236.) 32 (625 ILCS 5/3-809.1) (from Ch. 95 1/2, par. 3-809.1) 33 Sec. 3-809.1. Vehicles of second division used for SB1028 Enrolled -122- LRB9106061PTpk 1 transporting soil and conservation machinery and 2 equipment-Registration fee. Not for hire vehicles of the 3 second division used, only in the territory within a 75 mile 4 radius of the owner's headquarters, solely for transporting 5 the owner's machinery, equipment, plastic tubing, tile and 6 steel reinforcement materials used exclusively for soil and 7 water conservation work on farms, other work on farms and in 8 drainage districts organized for agricultural purposes, shall 9 be registered upon the filing of a proper application and the 10 payment of a registration fee of $488$390per annum. The 11 registration fee of $488$390shall be paid in full and shall 12 not be reduced even though such registration is made during 13 the second half of the registration year. 14 (Source: P.A. 85-1396.) 15 (625 ILCS 5/3-810) (from Ch. 95 1/2, par. 3-810) 16 Sec. 3-810. Dealers, Manufacturers, Engine and Driveline 17 Component Manufacturers, Transporters and Repossessors - 18 Registration Plates. 19 (a) Dealers, manufacturers and transporters registered 20 under this Act may obtain registration plates for use as 21 provided in this Act, at the following rates: 22 Initial set of dealer's, manufacturer's or transporter's 23 "in-transit" plates: $45$3624 Duplicate Plates: $13$1025 Manufacturers of engine and driveline components 26 registered under this Act may obtain registration plates at 27 the following rates: 28 Initial set of "test vehicle" plates: $94$7529 Duplicate plates: $25$2030 Repossessors and other persons qualified and registered 31 under Section 3-601 of this Act may obtain registration 32 plates at the rate of $45$36per set. 33 (Source: P.A. 83-12.) SB1028 Enrolled -123- LRB9106061PTpk 1 (625 ILCS 5/3-811) (from Ch. 95 1/2, par. 3-811) 2 Sec. 3-811. Driveaway decals and permits - Fees. 3 (a) Dealers may obtain driveaway decal permits for use 4 as provided in this Code, for a fee of $6$5per permit. 5 (b) Transporters may obtain one-trip permits for 6 vehicles in transit for use as provided in this Code, for a 7 fee of $6$5per permit. 8 (c) Non-residents may likewise obtain a driveaway decal 9 permit from the Secretary of State to export a motor vehicle 10 purchased in Illinois, for a fee of $6$5per permit. 11 (d) One-trip permits may be obtained for an occasional 12 single trip by a vehicle as provided in this Code, upon 13 payment of a fee of $19$15. 14 (e) One month permits may likewise be obtained for the 15 fees and taxes prescribed in this Code and as promulgated by 16 the Secretary of State. 17 (Source: P.A. 88-415.) 18 (625 ILCS 5/3-812) (from Ch. 95 1/2, par. 3-812) 19 Sec. 3-812. Vehicles with Permanently Mounted Equipment 20 - Registration Fees. Vehicles having permanently mounted 21 equipment thereon used exclusively by the owner for the 22 transporting of such permanently mounted equipment and tools 23 and equipment to be used incidentally in the work to be 24 performed with the permanently mounted equipment and provided 25 such vehicle is not used for hire shall be registered upon 26 the filing of a proper application and the payment of a 27 registration fee based upon a rate of:$45$36per year (or 28 fraction of a year) for each 10,000 pounds (or portion 29 thereof) of the gross weight of such motor vehicle and 30 equipment, according to the following table of fees: 31 SCHEDULE OF FEES REQUIRED BY LAW 32 Gross Weight in Lbs. 33 Including Vehicle and Total SB1028 Enrolled -124- LRB9106061PTpk 1 Equipment Annual Fees 2 10,000 lbs. and less $45$363 10,001 lbs. to 20,000 lbs. 90724 20,001 lbs. to 30,000 lbs. 1351085 30,001 lbs. to 40,000 lbs. 1801446 40,001 lbs. to 50,000 lbs. 2251807 50,001 lbs. to 60,000 lbs. 2702168 60,001 lbs. to 70,000 lbs. 3152529 70,001 lbs. to 73,280 lbs. 34027210 73,281 lbs. to 80,000 lbs. 38530811 (Source: P.A. 84-213.) 12 (625 ILCS 5/3-814) (from Ch. 95 1/2, par. 3-814) 13 Sec. 3-814. Semitrailer registration fees. Effective 14 with the 1984 registration year to the end of the 1998 15 registration year, an owner of a semitrailer shall pay to the 16 Secretary of State, for the use of the public highways of 17 this State, a flat weight tax of $60, which includes the 18 registration fee, for a 5 year semitrailer plate. 19 Effective with the 1999 registration year an owner of a 20 semitrailer shall pay to the Secretary of State, for the use 21 of the public highways of this State, a one time flat tax of 22 $15, which includes the registration fee, for a permanent 23 non-transferrable semitrailer plate. 24 Effective with the 2001 registration year, an owner of a 25 semitrailer shall pay to the Secretary of State, for the use 26 of public highways of this State, a one-time flat tax of $19, 27 which includes the registration fee, for a permanent 28 non-transferrable semitrailer plate. 29 (Source: P.A. 89-710, eff. 2-14-97.) 30 (625 ILCS 5/3-814.1) (from Ch. 95 1/2, par. 3-814.1) 31 Sec. 3-814.1. Apportionable trailer and semitrailer 32 fees. Beginning April 1, 1994 through March 31, 1998, an SB1028 Enrolled -125- LRB9106061PTpk 1 owner of an apportionable trailer or apportionable 2 semitrailer registered under Section 3-402.1 shall pay an 3 annual registration fee of $12 to the Secretary of State. 4 Beginning April 1, 1998 through March 31, 2000, an owner 5 of an apportionable trailer or apportionable semitrailer 6 registered under Section 3-402.1 shall pay a one time 7 registration fee of $15 to the Secretary of State for a 8 permanent non-transferrable plate. 9 Beginning April 1, 2000, an owner of an apportionable 10 trailer or apportionable semitrailer registered under Section 11 3-402.1 shall pay a one-time registration fee of $19 to the 12 Secretary of State for a permanent non-transferrable plate. 13 (Source: P.A. 89-710, eff. 2-14-97.) 14 (625 ILCS 5/3-815) (from Ch. 95 1/2, par. 3-815) 15 Sec. 3-815. Flat weight tax; vehicles of the second 16 division. 17 (a)In addition to the registration fee specified in18Section 3-813, andExcept as provided in Section 3-806.3, 19 every owner of a vehicle of the second division registered 20 under Section 3-813, and not registered under the mileage 21 weight tax under Section 3-818, shall pay to the Secretary of 22 State, for each registration year, for the use of the public 23 highways, a flat weight tax at the rates set forth in the 24 following table, the rates including the $10 registration 25 fee: 26 SCHEDULE OF FLAT WEIGHT TAX 27 REQUIRED BY LAW 28 Gross Weight in Lbs. Total Fees 29 Including Vehicle each Fiscal 30 and Maximum year 31 Load Class 32 8,000 lbs. and less B $78$ 4833 8,001 lbs. to 12,000 lbs. D 138108SB1028 Enrolled -126- LRB9106061PTpk 1 12,001 lbs. to 16,000 lbs. F 2421922 16,001 lbs. to 26,000 lbs. H 4903903 26,001 lbs. to 28,000 lbs. J 6305044 28,001 lbs. to 32,000 lbs. K 8426725 32,001 lbs. to 36,000 lbs. L 9827846 36,001 lbs. to 40,000 lbs. N 1,2029607 40,001 lbs. to 45,000 lbs. P 1,39011108 45,001 lbs. to 50,000 lbs. Q 1,53812289 50,001 lbs. to 54,999 lbs. R 1,698135610 55,000 lbs. to 59,500 lbs. S 1,830146411 59,501 lbs. to 64,000 lbs. T 1,970157412 64,001 lbs. to 73,280 lbs. V 2,294183413 73,281 lbs. to 77,000 lbs. X 2,622209614 77,001 lbs. to 80,000 lbs. Z 2,790223215 (a-1) A Special Hauling Vehicle is a vehicle or 16 combination of vehicles of the second division registered 17 under Section 3-813 transporting asphalt or concrete in the 18 plastic state or a vehicle or combination of vehicles that 19 are subject to the gross weight limitations in subsection (b) 20 of Section 15-111 for which the owner of the vehicle or 21 combination of vehicles has elected to pay, in addition to 22 the registration fee in subsection (a), $125$100to the 23 Secretary of State for each registration year. The Secretary 24 shall designate this class of vehicle as a Special Hauling 25 Vehicle. 26 (b) Except as provided in Section 3-806.3, every camping 27 trailer, motor home, mini motor home, travel trailer, truck 28 camper or van camper used primarily for recreational 29 purposes, and not used commercially, nor for hire, nor owned 30 by a commercial business, may be registered for each 31 registration year upon the filing of a proper application and 32 the payment of a registration fee and highway use tax, 33 according to the following table of fees: 34 MOTOR HOME, MINI MOTOR HOME, TRUCK CAMPER OR VAN CAMPER SB1028 Enrolled -127- LRB9106061PTpk 1 Gross Weight in Lbs. Total Fees 2 Including Vehicle and Each 3 Maximum Load Calendar Year 4 8,000 lbs and less $78$485 8,001 Lbs. to 10,000 Lbs 90606 10,001 Lbs. and Over 102727 CAMPING TRAILER OR TRAVEL TRAILER 8 Gross Weight in Lbs. Total Fees 9 Including Vehicle and Each 10 Maximum Load Calendar Year 11 3,000 Lbs. and Less $18$1212 3,001 Lbs. to 8,000 Lbs. 302213 8,001 Lbs. to 10,000 Lbs. 383014 10,001 Lbs. and Over 504015 Every house trailer must be registered under Section 16 3-819. 17 (c) Farm Truck. Any truck used exclusively for the 18 owner's own agricultural, horticultural or livestock raising 19 operations and not-for-hire only, or any truck used only in 20 the transportation for-hire of seasonal, fresh, perishable 21 fruit or vegetables from farm to the point of first 22 processing, may be registered by the owner under this 23 paragraph in lieu of registration under paragraph (a), upon 24 filing of a proper application and the payment of the $10 25 registration fee and the highway use tax herein specified as 26 follows: 27 SCHEDULE OF FEES AND TAXES 28 Gross Weight in Lbs. Total Amount for 29 Including Truck and each 30 Maximum Load Class Fiscal Year 31 16,000 lbs. or less VF $150$12032 16,001 to 20,000 lbs. VG 22618033 20,001 to 24,000 lbs. VH 29023034 24,001 to 28,000 lbs. VJ 378302SB1028 Enrolled -128- LRB9106061PTpk 1 28,001 to 32,000 lbs. VK 5064042 32,001 to 36,000 lbs. VL 6104863 36,001 to 45,000 lbs. VP 8106484 45,001 to 54,999 lbs. VR 1,0268205 55,000 to 64,000 lbs. VT 1,2029606 64,001 to 73,280 lbs. VV 1,2901,0327 73,281 to 77,000 lbs. VX 1,3501,0808 77,001 to 80,000 lbs. VZ 1,4901,1929 In the event the Secretary of State revokes a farm truck 10 registration as authorized by law, the owner shall pay the 11 flat weight tax due hereunder before operating such truck. 12 Any combination of vehicles having 5 axles, with a 13 distance of 42 feet or less between extreme axles, that are 14 subject to the weight limitations in subsection (a) and (b) 15 of Section 15-111 for which the owner of the combination of 16 vehicles has elected to pay, in addition to the registration 17 fee in subsection (c), $125$100to the Secretary of State 18 for each registration year shall be designated by the 19 Secretary as a Special Hauling Vehicle. 20 (d) The number of axles necessary to carry the maximum 21 load provided shall be determined from Chapter 15 of this 22 Code. 23 (e) An owner may only apply for and receive 5 farm truck 24 registrations, and only 2 of those 5 vehicles shall exceed 25 59,500 gross weight in pounds per vehicle. 26 (f) Every person convicted of violating this Section by 27 failure to pay the appropriate flat weight tax to the 28 Secretary of State as set forth in the above tables shall be 29 punished as provided for in Section 3-401. 30 (Source: P.A. 88-403; 88-476; 88-617, eff. 9-9-94; 88-670, 31 eff. 12-2-94; 89-710, eff. 2-14-97.) 32 (625 ILCS 5/3-818) (from Ch. 95 1/2, par. 3-818) 33 Sec. 3-818. (a) Mileage weight tax option. Any owner of SB1028 Enrolled -129- LRB9106061PTpk 1 a vehicle of the second division may elect to pay a mileage 2 weight tax for such vehicle in lieu of the flat weight tax 3 set out in Section 3-815. Such election shall be binding to 4 the end of the registration year. Renewal of this election 5 must be filed with the Secretary of State on or before July 1 6 of each registration period. In such event the owner shall, 7 at the time of making such election, pay the $10 registration 8 fee and the minimum guaranteed mileage weight tax, as 9 hereinafter provided, which payment shall permit the owner to 10 operate that vehicle the maximum mileage in this State 11 hereinafter set forth. Any vehicle being operated on mileage 12 plates cannot be operated outside of this State. In addition 13 thereto, the owner of that vehicle shall pay a mileage weight 14 tax at the following rates for each mile traveled in this 15 State in excess of the maximum mileage provided under the 16 minimum guaranteed basis: 17 BUS, TRUCK OR TRUCK TRACTOR 18 Maximum Mileage 19 Minimum Mileage Weight Tax 20 Guaranteed Permitted for Mileage 21 Gross Weight Mileage Under in excess of 22 Vehicle and Weight Guaranteed Guaranteed 23 Load Class Tax Tax Mileage 24 12,000 lbs. or less MD $73$585,000 2621Mills 25 12,001 to 16,000 lbs. MF 120966,000 3427Mills 26 16,001 to 20,000 lbs. MG 1801446,000 4637Mills 27 20,001 to 24,000 lbs. MH 2351886,000 6350Mills 28 24,001 to 28,000 lbs. MJ 3152527,000 6350Mills 29 28,001 to 32,000 lbs. MK 3853087,000 8366Mills 30 32,001 to 36,000 lbs. ML 4853887,000 9979Mills 31 36,001 to 40,000 lbs. MN 6154927,000 128102Mills 32 40,001 to 45,000 lbs. MP 6955567,000 139111Mills 33 45,001 to 54,999 lbs. MR 8536827,000 156125Mills 34 55,000 to 59,500 lbs. MS 9207367,000 178142Mills SB1028 Enrolled -130- LRB9106061PTpk 1 59,501 to 64,000 lbs. MT 9857887,000 195156Mills 2 64,001 to 73,280 lbs. MV 1,1739387,000 225180Mills 3 73,281 to 77,000 lbs. MX 1,3281,0627,000 258206Mills 4 77,001 to 80,000 lbs. MZ 1,4151,1327,000 275220Mills 5 TRAILER 6 Maximum Mileage 7 Minimum Mileage Weight Tax 8 Guaranteed Permitted for Mileage 9 Gross Weight Mileage Under in excess of 10 Vehicle and Weight Guaranteed Guaranteed 11 Load Class Tax Tax Mileage 12 14,000 lbs. or less ME $75$605,000 3125Mills 13 14,001 to 20,000 lbs. MF 1351086,000 3629Mills 14 20,001 to 36,000 lbs. ML 5404327,000 10382Mills 15 36,001 to 40,000 lbs. MM 7506007,000 150120Mills 16 (a-1) A Special Hauling Vehicle is a vehicle or 17 combination of vehicles of the second division registered 18 under Section 3-813 transporting asphalt or concrete in the 19 plastic state or a vehicle or combination of vehicles that 20 are subject to the gross weight limitations in subsection (b) 21 of Section 15-111 for which the owner of the vehicle or 22 combination of vehicles has elected to pay, in addition to 23 the registration fee in subsection (a), $125$100to the 24 Secretary of State for each registration year. The Secretary 25 shall designate this class of vehicle as a Special Hauling 26 Vehicle. 27 In preparing rate schedules on registration applications, 28 the Secretary of State shall add to the above rates, the $10 29 registration fee. The Secretary may decline to accept any 30 renewal filed after July 1st. 31 The number of axles necessary to carry the maximum load 32 provided shall be determined from Chapter 15 of this Code. 33 Every owner of a second division motor vehicle for which 34 he has elected to pay a mileage weight tax shall keep a daily SB1028 Enrolled -131- LRB9106061PTpk 1 record upon forms prescribed by the Secretary of State, 2 showing the mileage covered by that vehicle in this State. 3 Such record shall contain the license number of the vehicle 4 and the miles traveled by the vehicle in this State for each 5 day of the calendar month. Such owner shall also maintain 6 records of fuel consumed by each such motor vehicle and fuel 7 purchases therefor. On or before the 10th day of January and 8 July the owner shall certify to the Secretary of State upon 9 forms prescribed therefor, summaries of his daily records 10 which shall show the miles traveled by the vehicle in this 11 State during the preceding 6 months and such other 12 information as the Secretary of State may require. The daily 13 record and fuel records shall be filed, preserved and 14 available for audit for a period of 3 years. Any owner filing 15 a return hereunder shall certify that such return is a true, 16 correct and complete return. Any person who willfully makes a 17 false return hereunder is guilty of perjury and shall be 18 punished in the same manner and to the same extent as is 19 provided therefor. 20 At the time of filing his return, each owner shall pay to 21 the Secretary of State the proper amount of tax at the rate 22 herein imposed. 23 Every owner of a vehicle of the second division who 24 elects to pay on a mileage weight tax basis and who operates 25 the vehicle within this State, shall file with the Secretary 26 of State a bond in the amount of $500. The bond shall be in 27 a form approved by the Secretary of State and with a surety 28 company approved by the Illinois Department of Insurance to 29 transact business in this State as surety, and shall be 30 conditioned upon such applicant's paying to the State of 31 Illinois all money becoming due by reason of the operation of 32 the second division vehicle in this State, together with all 33 penalties and interest thereon. 34 (Source: P.A. 88-403; 89-571, eff. 7-26-96; 89-710, eff. SB1028 Enrolled -132- LRB9106061PTpk 1 2-14-97.) 2 (625 ILCS 5/3-819) (from Ch. 95 1/2, par. 3-819) 3 Sec. 3-819. Trailer; Flat weight tax. 4 (a) Farm Trailer. Any farm trailer drawn by a motor 5 vehicle of the second division registered under paragraph (a) 6 or (c) of Section 3-815 and used exclusively by the owner for 7 his own agricultural, horticultural or livestock raising 8 operations and not used for hire, or any farm trailer 9 utilized only in the transportation for-hire of seasonal, 10 fresh, perishable fruit or vegetables from farm to the point 11 of first processing, and any trailer used with a farm tractor 12 that is not an implement of husbandry may be registered under 13 this paragraph in lieu of registration under paragraph (b) of 14 this Section upon the filing of a proper application and the 15 payment of the $10 registration fee and the highway use tax 16 herein for use of the public highways of this State, at the 17 following rates which include the $10 registration fee: 18 SCHEDULE OF FEES AND TAXES 19 Gross Weight in Lbs. Class Total Amount 20 Including Vehicle and Maximum Load each Fiscal Year 21 10,000 lbs. or less VDD $60$4822 10,001 to 14,000 lbs. VDE 1068423 14,001 to 20,000 lbs. VDG 16613224 20,001 to 28,000 lbs. VDJ 37830225 28,001 to 36,000 lbs. VDL 65051826 An owner may only apply for and receive two farm trailer 27 registrations. 28 (b) All other owners of trailers, other than 29 apportionable trailers registered under Section 3-402.1 of 30 this Code, used with a motor vehicle on the public highways, 31 shall pay to the Secretary of State for each registration 32 year a flat weight tax, for the use of the public highways of 33 this State, at the following rates (which includes the SB1028 Enrolled -133- LRB9106061PTpk 1 registration fee of $10 required by Section 3-813): 2 SCHEDULE OF TRAILER FLAT 3 WEIGHT TAX REQUIRED 4 BY LAW 5 Gross Weight in Lbs. Total Fees 6 Including Vehicle and each 7 Maximum Load Class Fiscal Year 8 3,000 lbs. and less TA $18$ 149 5,000 lbs. and more than 3,000 TB 544210 8,000 lbs. and more than 5,000 TC 584411 10,000 lbs. and more than 8,000 TD 1068212 14,000 lbs. and more than 10,000 TE 17013413 20,000 lbs. and and more than 14,000 TG 25820414 32,000 lbs. and more than 20,000 TK 72257615 36,000 lbs. and more than 32,000 TL 1,08286416 40,000 lbs. and more than 36,000 TN 1,502120017 (c) The number of axles necessary to carry the maximum 18 load provided shall be determined from Chapter 15 of this 19 Code. 20 (Source: P.A. 86-1340; 87-206.) 21 (625 ILCS 5/3-820) (from Ch. 95 1/2, par. 3-820) 22 Sec. 3-820. Duplicate Number Plates. Upon filing in the 23 Office of the Secretary of State an affidavit to the effect 24 that an original number plate for a vehicle is lost, stolen 25 or destroyed, a duplicate number plate shall be furnished 26 upon payment of a fee of $6$5for each duplicate plate and a 27 fee of $9$7for a pair of duplicate plates. 28 Upon filing in the Office of the Secretary of State an 29 affidavit to the effect that an original registration sticker 30 for a vehicle is lost, stolen or destroyed, a new 31 registration sticker shall be furnished upon payment of a fee 32 of $5$4. 33 The Secretary of State may, in his discretion, assign a SB1028 Enrolled -134- LRB9106061PTpk 1 new number plate or plates in lieu of a duplicate of the 2 plate or plates so lost, stolen or destroyed, but such 3 assignment of a new plate or plates shall not affect the 4 right of the owner to secure a reassignment of his original 5 registration number in the manner provided in this Act. The 6 fee for one new number plate shall be $6$5, and for a pair 7 of new number plates, $9$7. 8 For the administration of this Section, the Secretary 9 shall consider the loss of a registration plate or plates 10 with properly affixed registration stickers as requiring the 11 payment of either $11$9for each duplicate or $14$11for a 12 pair of duplicate plates or $19$15for a pair of duplicate 13 plates if stickers are required on both front and rear 14 registration plates. 15 (Source: P.A. 83-12.) 16 (625 ILCS 5/3-821) (from Ch. 95 1/2, par. 3-821) 17 Sec. 3-821. Miscellaneous Registration and Title Fees. 18 (a) The fee to be paid to the Secretary of State for the 19 following certificates, registrations or evidences of proper 20 registration, or for corrected or duplicate documents shall 21 be in accordance with the following schedule: 22 Certificate of Title, except for an all-terrain 23 vehicle or off-highway motorcycle $65$1324 Certificate of Title for an all-terrain vehicle 25 or off-highway motorcycle $30 26 Certificate of Title for an all-terrain vehicle 27 or off-highway motorcycle used for production 28 agriculture 13 29 Transfer of Registration or any evidence of 30 proper registration 151231 Duplicate Registration Card for plates or other 32 evidence of proper registration 3233 Duplicate Registration Sticker or Stickers, each 54SB1028 Enrolled -135- LRB9106061PTpk 1 Duplicate Certificate of Title 65132 Corrected Registration Card or Card for other 3 evidence of proper registration 324 Corrected Certificate of Title 65135 Salvage Certificate 436 Fleet Reciprocity Permit 15127 Prorate Decal 1 8 Prorate Backing Plate 329 There shall be no fee paid for a Junking Certificate. 10 (b) The Secretary may prescribe the maximum service 11 charge to be imposed upon an applicant for renewal of a 12 registration by any person authorized by law to receive and 13 remit or transmit to the Secretary such renewal application 14 and fees therewith. 15 (c) If a check is delivered to the Office of the 16 Secretary of State as payment of any fee or tax under this 17 Code, and such check is not honored by the bank on which it 18 is drawn for any reason, the registrant or other person 19 tendering the check remains liable for the payment of such 20 fee or tax. The Secretary of State may assess a service 21 charge of $19$15in addition to the fee or tax due and owing 22 for all dishonored checks. 23 If the total amount then due and owing exceeds the sum 24 of $50 and has not been paid in full within 60 days from the 25 date such fee or tax became due to the Secretary of State, 26 the Secretary of State shall assess a penalty of 25% of such 27 amount remaining unpaid. 28 All amounts payable under this Section shall be computed 29 to the nearest dollar. 30 (d) The minimum fee and tax to be paid by any applicant 31 for apportionment of a fleet of vehicles under this Code 32 shall be $15$12if the application was filed on or before 33 the date specified by the Secretary together with fees and 34 taxes due. If an application and the fees or taxes due are SB1028 Enrolled -136- LRB9106061PTpk 1 filed after the date specified by the Secretary, the 2 Secretary may prescribe the payment of interest at the rate 3 of 1/2 of 1% per month or fraction thereof after such due 4 date and a minimum of $8$6. 5 (e) Trucks, truck tractors, truck tractors with loads, 6 and motor buses, any one of which having a combined total 7 weight in excess of 12,000 lbs. shall file an application for 8 a Fleet Reciprocity Permit issued by the Secretary of State. 9 This permit shall be in the possession of any driver 10 operating a vehicle on Illinois highways. Any foreign 11 licensed vehicle of the second division operating at any time 12 in Illinois without a Fleet Reciprocity Permit or other 13 proper Illinois registration, shall subject the operator to 14 the penalties provided in Section 3-834 of this Code. For 15 the purposes of this Code, "Fleet Reciprocity Permit" means 16 any second division motor vehicle with a foreign license and 17 used only in interstate transportation of goods. The fee for 18 such permit shall be $15$12per fleet which shall include 19 all vehicles of the fleet being registered. 20 (f) For purposes of this Section, "all-terrain vehicle 21 or off-highway motorcycle used for production agriculture" 22 means any all-terrain vehicle or off-highway motorcycle used 23 in the raising of or the propagation of livestock, crops for 24 sale for human consumption, crops for livestock consumption, 25 and production seed stock grown for the propagation of feed 26 grains and the husbandry of animals or for the purpose of 27 providing a food product, including the husbandry of blood 28 stock as a main source of providing a food product. 29 "All-terrain vehicle or off-highway motorcycle used in 30 production agriculture" also means any all-terrain vehicle or 31 off-highway motorcycle used in animal husbandry, 32 floriculture, aquaculture, horticulture, and viticulture. 33 (Source: P.A. 90-287, eff. 1-1-98; 90-774, eff. 8-14-98.) SB1028 Enrolled -137- LRB9106061PTpk 1 (625 ILCS 5/3-824.5 new) 2 Sec. 3-824.5. Applicability of fee and tax increases. 3 The fee and tax increases in this Code made by this 4 amendatory Act of the 91st General Assembly that apply to 5 registrations apply to registration year 2001 and thereafter. 6 The registration fees and taxes in existence on the day prior 7 to the effective date of this amendatory Act of the 91st 8 General Assembly apply throughout registration year 2000. 9 All other fee and tax increases in this Code made by this 10 amendatory Act of the 91st General Assembly shall apply 11 beginning January 1, 2000 and thereafter. 12 Section 99. Effective date. This Act takes effect July 13 1, 1999.