SB0984 92nd General Assembly


92_SB0984

 
                                               LRB9208148SMdv

 1        AN ACT regarding taxation.

 2        Be it enacted by the People of  the  State  of  Illinois,
 3    represented in the General Assembly:

 4        Section  5.  The State Finance Act is amended by changing
 5    Sections 6z-18 and 6z-20 as follows:

 6        (30 ILCS 105/6z-18) (from Ch. 127, par. 142z-18)
 7        Sec. 6z-18.  A portion of the money paid into  the  Local
 8    Government  Tax Fund from sales of food for human consumption
 9    which is to be consumed off the premises  where  it  is  sold
10    (other  than  alcoholic beverages, soft drinks and food which
11    has been prepared for immediate consumption) and prescription
12    and nonprescription medicines, drugs, medical appliances  and
13    insulin,  urine  testing materials, syringes and needles used
14    by diabetics, which  occurred  in  municipalities,  shall  be
15    distributed  to  each municipality based upon the sales which
16    occurred  in  that  municipality.   The  remainder  shall  be
17    distributed  to  each  county  based  upon  the  sales  which
18    occurred in the unincorporated area of that county.
19        A portion of the money paid into the Local Government Tax
20    Fund from the 6.25% general use tax rate on the selling price
21    of tangible personal  property  which  is  purchased  outside
22    Illinois  at  retail  from  a retailer and which is titled or
23    registered by any agency of this State's government shall  be
24    distributed  to municipalities as provided in this paragraph.
25    Each municipality shall receive the  amount  attributable  to
26    sales   for   which   Illinois   addresses   for  titling  or
27    registration  purposes   are   given   as   being   in   such
28    municipality.  The remainder of the money paid into the Local
29    Government  Tax  Fund from such sales shall be distributed to
30    counties.  Each county shall receive the amount  attributable
31    to   sales  for  which  Illinois  addresses  for  titling  or
 
                            -2-                LRB9208148SMdv
 1    registration purposes are  given  as  being  located  in  the
 2    unincorporated area of such county.
 3        A portion of the money paid into the Local Government Tax
 4    Fund from the 6.25% general rate (and, beginning July 1, 2000
 5    and  through  December 31, 2000, the 1.25% rate on motor fuel
 6    and gasohol and, beginning January 1, 2002, the 1.25% rate on
 7    energy efficient appliances) on  sales  subject  to  taxation
 8    under  the  Retailers'  Occupation  Tax  Act  and the Service
 9    Occupation Tax Act, which occurred in  municipalities,  shall
10    be  distributed  to  each  municipality, based upon the sales
11    which occurred in that municipality. The remainder  shall  be
12    distributed  to  each  county,  based  upon  the  sales which
13    occurred in the unincorporated area of such county.
14        For the purpose of determining allocation  to  the  local
15    government unit, a retail sale by a producer of coal or other
16    mineral  mined  in  Illinois is a sale at retail at the place
17    where  the  coal  or  other  mineral  mined  in  Illinois  is
18    extracted from the earth.  This paragraph does not  apply  to
19    coal  or other mineral when it is delivered or shipped by the
20    seller to the purchaser at a point outside Illinois  so  that
21    the  sale is exempt under the United States Constitution as a
22    sale in interstate or foreign commerce.
23        Whenever the Department determines that a refund of money
24    paid into the Local Government Tax Fund should be made  to  a
25    claimant   instead   of  issuing  a  credit  memorandum,  the
26    Department shall notify  the  State  Comptroller,  who  shall
27    cause  the order to be drawn for the amount specified, and to
28    the person named, in such notification from  the  Department.
29    Such  refund  shall be paid by the State Treasurer out of the
30    Local Government Tax Fund.
31        On or before the 25th day of  each  calendar  month,  the
32    Department  shall  prepare and certify to the Comptroller the
33    disbursement of stated sums of money to named  municipalities
34    and  counties,  the  municipalities  and counties to be those
 
                            -3-                LRB9208148SMdv
 1    entitled to distribution of taxes or penalties  paid  to  the
 2    Department  during  the  second preceding calendar month. The
 3    amount to be paid to each municipality or county shall be the
 4    amount (not including credit memoranda) collected during  the
 5    second  preceding  calendar  month by the Department and paid
 6    into the Local  Government  Tax  Fund,  plus  an  amount  the
 7    Department  determines  is  necessary  to  offset any amounts
 8    which were erroneously paid to a different taxing  body,  and
 9    not  including  an amount equal to the amount of refunds made
10    during the second preceding calendar month by the Department,
11    and not including any amount which the Department  determines
12    is  necessary  to  offset  any amounts which are payable to a
13    different taxing  body  but  were  erroneously  paid  to  the
14    municipality or county.  Within 10 days after receipt, by the
15    Comptroller,   of   the  disbursement  certification  to  the
16    municipalities and counties,  provided for in this Section to
17    be  given  to  the  Comptroller  by   the   Department,   the
18    Comptroller  shall  cause  the  orders  to  be  drawn for the
19    respective  amounts  in  accordance   with   the   directions
20    contained in such certification.
21        When  certifying  the amount of monthly disbursement to a
22    municipality or county under  this  Section,  the  Department
23    shall increase or decrease that amount by an amount necessary
24    to  offset  any  misallocation of previous disbursements. The
25    offset amount  shall  be  the  amount  erroneously  disbursed
26    within  the  6  months  preceding the time a misallocation is
27    discovered.
28        The  provisions  directing  the  distributions  from  the
29    special fund in the  State  Treasury  provided  for  in  this
30    Section   shall  constitute  an  irrevocable  and  continuing
31    appropriation of all amounts as provided  herein.  The  State
32    Treasurer and State Comptroller are hereby authorized to make
33    distributions as provided in this Section.
34        In construing any development, redevelopment, annexation,
 
                            -4-                LRB9208148SMdv
 1    preannexation  or  other  lawful agreement in effect prior to
 2    September 1, 1990, which describes or refers to receipts from
 3    a county or municipal retailers' occupation tax, use  tax  or
 4    service  occupation  tax  which  now  cannot be imposed, such
 5    description or reference  shall  be  deemed  to  include  the
 6    replacement  revenue  for  such  abolished taxes, distributed
 7    from the Local Government Tax Fund.
 8    (Source: P.A.  90-491,  eff.  1-1-98;  91-51,  eff.  6-30-99;
 9    91-872, eff. 7-1-00.)

10        (30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)
11        Sec.  6z-20. Of the money received from the 6.25% general
12    rate (and, beginning July 1, 2000 and  through  December  31,
13    2000, the 1.25% rate on motor fuel and gasohol and, beginning
14    January   1,   2002,  the  1.25%  rate  on  energy  efficient
15    appliances) on sales subject to taxation under the Retailers'
16    Occupation Tax Act and Service Occupation Tax  Act  and  paid
17    into  the County and Mass Transit District Fund, distribution
18    to the Regional Transportation Authority  tax  fund,  created
19    pursuant  to  Section  4.03  of  the  Regional Transportation
20    Authority Act, for deposit therein shall be made  based  upon
21    the  retail  sales  occurring  in  a  county having more than
22    3,000,000 inhabitants. The remainder shall be distributed  to
23    each  county having 3,000,000 or fewer inhabitants based upon
24    the retail sales occurring in each such county.
25        For the purpose of determining allocation  to  the  local
26    government unit, a retail sale by a producer of coal or other
27    mineral  mined  in  Illinois is a sale at retail at the place
28    where  the  coal  or  other  mineral  mined  in  Illinois  is
29    extracted from the earth.  This paragraph does not  apply  to
30    coal  or other mineral when it is delivered or shipped by the
31    seller to the purchaser at a point outside Illinois  so  that
32    the  sale is exempt under the United States Constitution as a
33    sale in interstate or foreign commerce.
 
                            -5-                LRB9208148SMdv
 1        Of the money received from the 6.25% general use tax rate
 2    on tangible personal  property  which  is  purchased  outside
 3    Illinois  at  retail  from  a retailer and which is titled or
 4    registered by any agency of this State's government and  paid
 5    into  the  County  and Mass Transit District Fund, the amount
 6    for which Illinois  addresses  for  titling  or  registration
 7    purposes  are  given as being in each county having more than
 8    3,000,000 inhabitants shall be distributed into the  Regional
 9    Transportation   Authority  tax  fund,  created  pursuant  to
10    Section 4.03 of the Regional  Transportation  Authority  Act.
11    The  remainder  of  the  money  paid from such sales shall be
12    distributed to each county based on sales for which  Illinois
13    addresses  for  titling or registration purposes are given as
14    being located  in  the  county.   Any  money  paid  into  the
15    Regional  Transportation  Authority  Occupation  and  Use Tax
16    Replacement Fund from the County and  Mass  Transit  District
17    Fund  prior  to  January 14, 1991, which has not been paid to
18    the Authority prior to that date, shall be transferred to the
19    Regional Transportation Authority tax fund.
20        Whenever the Department determines that a refund of money
21    paid into the County and Mass Transit District Fund should be
22    made to a claimant instead of issuing  a  credit  memorandum,
23    the  Department shall notify the State Comptroller, who shall
24    cause the order to be drawn for the amount specified, and  to
25    the  person  named, in such notification from the Department.
26    Such refund shall be paid by the State Treasurer out  of  the
27    County and Mass Transit District Fund.
28        On  or  before  the  25th day of each calendar month, the
29    Department shall prepare and certify to the  Comptroller  the
30    disbursement   of  stated  sums  of  money  to  the  Regional
31    Transportation Authority and to named counties, the  counties
32    to   be   those  entitled  to  distribution,  as  hereinabove
33    provided, of taxes or penalties paid to the Department during
34    the second preceding calendar month.  The amount to  be  paid
 
                            -6-                LRB9208148SMdv
 1    to  the  Regional  Transportation  Authority  and each county
 2    having 3,000,000 or fewer inhabitants  shall  be  the  amount
 3    (not  including credit memoranda) collected during the second
 4    preceding calendar month by the Department and paid into  the
 5    County  and  Mass  Transit  District Fund, plus an amount the
 6    Department determines is  necessary  to  offset  any  amounts
 7    which  were  erroneously paid to a different taxing body, and
 8    not including an amount equal to the amount of  refunds  made
 9    during the second preceding calendar month by the Department,
10    and  not including any amount which the Department determines
11    is necessary to offset any amounts which were  payable  to  a
12    different  taxing  body  but  were  erroneously  paid  to the
13    Regional Transportation Authority or county.  Within 10  days
14    after  receipt,  by  the  Comptroller,  of  the  disbursement
15    certification  to  the  Regional Transportation Authority and
16    counties, provided for in this Section to  be  given  to  the
17    Comptroller  by  the  Department, the Comptroller shall cause
18    the  orders  to  be  drawn  for  the  respective  amounts  in
19    accordance   with   the   directions   contained   in    such
20    certification.
21        When  certifying  the amount of a monthly disbursement to
22    the Regional Transportation Authority or to  a  county  under
23    this  Section, the Department shall increase or decrease that
24    amount by an amount necessary to offset any misallocation  of
25    previous  disbursements.   The  offset  amount  shall  be the
26    amount erroneously disbursed within the  6  months  preceding
27    the time a misallocation is discovered.
28        The  provisions  directing  the  distributions  from  the
29    special  fund  in  the  State  Treasury  provided for in this
30    Section and from the Regional  Transportation  Authority  tax
31    fund  created  by Section 4.03 of the Regional Transportation
32    Authority Act shall constitute an irrevocable and  continuing
33    appropriation  of  all  amounts as provided herein. The State
34    Treasurer and State Comptroller are hereby authorized to make
 
                            -7-                LRB9208148SMdv
 1    distributions as provided in this Section.
 2        In construing any development, redevelopment, annexation,
 3    preannexation or other lawful agreement in  effect  prior  to
 4    September 1, 1990, which describes or refers to receipts from
 5    a  county  or municipal retailers' occupation tax, use tax or
 6    service occupation tax which  now  cannot  be  imposed,  such
 7    description  or  reference  shall  be  deemed  to include the
 8    replacement revenue for  such  abolished  taxes,  distributed
 9    from  the  County  and  Mass  Transit  District Fund or Local
10    Government Distributive Fund, as the case may be.
11    (Source: P.A. 90-491, eff. 1-1-98; 91-872, eff. 7-1-00.)

12        Section 10.  The Use  Tax  Act  is  amended  by  changing
13    Sections 3-10 and 9 as follows:

14        (35 ILCS 105/3-10) (from Ch. 120, par. 439.3-10)
15        Sec.  3-10.   Rate  of tax.  Unless otherwise provided in
16    this Section, the tax imposed by this Act is at the  rate  of
17    6.25%  of  either the selling price or the fair market value,
18    if any, of the tangible  personal  property.   In  all  cases
19    where  property  functionally used or consumed is the same as
20    the property that was purchased at retail, then  the  tax  is
21    imposed  on  the selling price of the property.  In all cases
22    where property functionally used or consumed is a  by-product
23    or  waste  product  that  has  been refined, manufactured, or
24    produced from property purchased at retail, then the  tax  is
25    imposed on the lower of the fair market value, if any, of the
26    specific  property  so  used  in this State or on the selling
27    price of the property purchased at retail.  For  purposes  of
28    this  Section  "fair  market  value" means the price at which
29    property would change hands between a  willing  buyer  and  a
30    willing  seller, neither being under any compulsion to buy or
31    sell and both having reasonable  knowledge  of  the  relevant
32    facts. The fair market value shall be established by Illinois
 
                            -8-                LRB9208148SMdv
 1    sales   by   the  taxpayer  of  the  same  property  as  that
 2    functionally used or consumed, or if there are no such  sales
 3    by  the  taxpayer,  then  comparable  sales  or  purchases of
 4    property of like kind and character in Illinois.
 5        Beginning on July 1, 2000 and through December 31,  2000,
 6    with  respect to motor fuel, as defined in Section 1.1 of the
 7    Motor Fuel Tax Law, and gasohol, as defined in  Section  3-40
 8    of the Use Tax Act, the tax is imposed at the rate of 1.25%.
 9        With  respect  to  gasohol,  the  tax imposed by this Act
10    applies to 70% of the proceeds of  sales  made  on  or  after
11    January  1, 1990, and before July 1, 2003, and to 100% of the
12    proceeds of sales made thereafter.
13        Beginning  January  1,  2002,  with  respect  to   energy
14    efficient  appliances,  the  tax  is  imposed  at the rate of
15    1.25%.  "Energy efficient appliances"  are  clothes  washers,
16    refrigerators, and dishwashers that meet or exceed applicable
17    energy saving efficiency requirements developed by the United
18    States Department of Energy for the Energy Star Program.  The
19    Department  of  Revenue,  in consultation with manufacturers,
20    retailers, and public interest groups,  must  develop  public
21    information  programs and materials to identify and encourage
22    the sales of products eligible for this tax  reduction.   The
23    changes  made  to  this Section by this amendatory Act of the
24    92nd General Assembly  are  exempt  from  the  provisions  of
25    Section 3-90.
26        With  respect to food for human consumption that is to be
27    consumed off the  premises  where  it  is  sold  (other  than
28    alcoholic  beverages,  soft  drinks,  and  food that has been
29    prepared for  immediate  consumption)  and  prescription  and
30    nonprescription   medicines,   drugs,   medical   appliances,
31    modifications to a motor vehicle for the purpose of rendering
32    it  usable  by  a disabled person, and insulin, urine testing
33    materials, syringes, and needles used by diabetics, for human
34    use, the tax is imposed at the rate of 1%. For  the  purposes
 
                            -9-                LRB9208148SMdv
 1    of  this  Section, the term "soft drinks" means any complete,
 2    finished,   ready-to-use,   non-alcoholic   drink,    whether
 3    carbonated  or  not, including but not limited to soda water,
 4    cola, fruit juice, vegetable juice, carbonated water, and all
 5    other preparations commonly known as soft drinks of  whatever
 6    kind  or  description  that  are  contained  in any closed or
 7    sealed bottle, can, carton, or container, regardless of size.
 8    "Soft drinks" does not include  coffee,  tea,  non-carbonated
 9    water,  infant  formula,  milk or milk products as defined in
10    the Grade A Pasteurized Milk and Milk Products Act, or drinks
11    containing 50% or more natural fruit or vegetable juice.
12        Notwithstanding any other provisions of this  Act,  "food
13    for human consumption that is to be consumed off the premises
14    where  it  is  sold" includes all food sold through a vending
15    machine, except  soft  drinks  and  food  products  that  are
16    dispensed  hot  from  a  vending  machine,  regardless of the
17    location of the vending machine.
18        If the property  that  is  purchased  at  retail  from  a
19    retailer  is  acquired  outside  Illinois  and  used  outside
20    Illinois before being brought to Illinois for use here and is
21    taxable  under this Act, the "selling price" on which the tax
22    is computed shall be reduced by an amount that  represents  a
23    reasonable allowance for depreciation for the period of prior
24    out-of-state use.
25    (Source:  P.A.  90-605,  eff.  6-30-98; 90-606, eff. 6-30-98;
26    91-51, eff. 6-30-99; 91-872, eff. 7-1-00.)

27        (35 ILCS 105/9) (from Ch. 120, par. 439.9)
28        Sec.  9.  Except  as  to  motor   vehicles,   watercraft,
29    aircraft,  and  trailers  that  are required to be registered
30    with an agency of  this  State,  each  retailer  required  or
31    authorized  to  collect the tax imposed by this Act shall pay
32    to the Department the amount of such tax (except as otherwise
33    provided) at the time when he is required to file his  return
 
                            -10-               LRB9208148SMdv
 1    for  the  period  during which such tax was collected, less a
 2    discount of 2.1% prior to January 1, 1990, and 1.75%  on  and
 3    after  January 1, 1990, or $5 per calendar year, whichever is
 4    greater, which is  allowed  to  reimburse  the  retailer  for
 5    expenses  incurred  in  collecting  the tax, keeping records,
 6    preparing and filing returns, remitting the tax and supplying
 7    data to the Department on request.  In the case of  retailers
 8    who  report  and  pay the tax on a transaction by transaction
 9    basis, as provided in this Section, such  discount  shall  be
10    taken  with  each  such  tax  remittance instead of when such
11    retailer files his periodic  return.   A  retailer  need  not
12    remit  that  part  of  any tax collected by him to the extent
13    that he is required to remit and does remit the  tax  imposed
14    by  the  Retailers'  Occupation  Tax Act, with respect to the
15    sale of the same property.
16        Where such tangible personal property  is  sold  under  a
17    conditional  sales  contract, or under any other form of sale
18    wherein the payment of the principal sum, or a part  thereof,
19    is  extended  beyond  the  close  of the period for which the
20    return is filed, the retailer, in collecting the tax  (except
21    as to motor vehicles, watercraft, aircraft, and trailers that
22    are  required to be registered with an agency of this State),
23    may  collect  for  each  tax  return  period,  only  the  tax
24    applicable  to  that  part  of  the  selling  price  actually
25    received during such tax return period.
26        Except as provided in this  Section,  on  or  before  the
27    twentieth  day  of  each  calendar month, such retailer shall
28    file a return for the preceding calendar month.  Such  return
29    shall  be  filed  on  forms  prescribed by the Department and
30    shall  furnish  such  information  as  the   Department   may
31    reasonably require.
32        The  Department  may  require  returns  to  be filed on a
33    quarterly basis.  If so required, a return for each  calendar
34    quarter  shall be filed on or before the twentieth day of the
 
                            -11-               LRB9208148SMdv
 1    calendar month following the end of  such  calendar  quarter.
 2    The taxpayer shall also file a return with the Department for
 3    each  of the first two months of each calendar quarter, on or
 4    before the twentieth day of  the  following  calendar  month,
 5    stating:
 6             1.  The name of the seller;
 7             2.  The  address  of the principal place of business
 8        from which he engages in the business of selling tangible
 9        personal property at retail in this State;
10             3.  The total amount of taxable receipts received by
11        him during the preceding calendar  month  from  sales  of
12        tangible  personal  property by him during such preceding
13        calendar month, including receipts from charge  and  time
14        sales, but less all deductions allowed by law;
15             4.  The  amount  of credit provided in Section 2d of
16        this Act;
17             5.  The amount of tax due;
18             5-5.  The signature of the taxpayer; and
19             6.  Such  other  reasonable   information   as   the
20        Department may require.
21        If a taxpayer fails to sign a return within 30 days after
22    the proper notice and demand for signature by the Department,
23    the  return shall be considered valid and any amount shown to
24    be due on the return shall be deemed assessed.
25        Beginning October 1, 1993, a taxpayer who has an  average
26    monthly  tax  liability  of  $150,000  or more shall make all
27    payments required by rules of the  Department  by  electronic
28    funds transfer. Beginning October 1, 1994, a taxpayer who has
29    an  average  monthly  tax liability of $100,000 or more shall
30    make all payments required by  rules  of  the  Department  by
31    electronic  funds  transfer.  Beginning  October  1,  1995, a
32    taxpayer who has an average monthly tax liability of  $50,000
33    or  more  shall  make  all  payments required by rules of the
34    Department by electronic funds transfer. Beginning October 1,
 
                            -12-               LRB9208148SMdv
 1    2000, a taxpayer who has an annual tax liability of  $200,000
 2    or  more  shall  make  all  payments required by rules of the
 3    Department by electronic funds transfer.   The  term  "annual
 4    tax liability" shall be the sum of the taxpayer's liabilities
 5    under   this  Act,  and  under  all  other  State  and  local
 6    occupation and use tax laws administered by  the  Department,
 7    for   the  immediately  preceding  calendar  year.  The  term
 8    "average  monthly  tax  liability"  means  the  sum  of   the
 9    taxpayer's  liabilities  under  this Act, and under all other
10    State and local occupation and use tax laws  administered  by
11    the  Department,  for the immediately preceding calendar year
12    divided by 12.
13        Before August 1 of  each  year  beginning  in  1993,  the
14    Department  shall  notify  all  taxpayers  required  to  make
15    payments by electronic funds transfer. All taxpayers required
16    to  make  payments  by  electronic  funds transfer shall make
17    those payments for a minimum of one year beginning on October
18    1.
19        Any taxpayer not required to make payments by  electronic
20    funds transfer may make payments by electronic funds transfer
21    with the permission of the Department.
22        All  taxpayers  required  to  make  payment by electronic
23    funds transfer and any taxpayers  authorized  to  voluntarily
24    make  payments  by electronic funds transfer shall make those
25    payments in the manner authorized by the Department.
26        The Department shall adopt such rules as are necessary to
27    effectuate a program of electronic  funds  transfer  and  the
28    requirements of this Section.
29        Before October 1, 2000, if the taxpayer's average monthly
30    tax   liability   to  the  Department  under  this  Act,  the
31    Retailers' Occupation Tax Act,  the  Service  Occupation  Tax
32    Act,  the  Service Use Tax Act was $10,000 or more during the
33    preceding 4 complete  calendar  quarters,  he  shall  file  a
34    return  with the Department each month by the 20th day of the
 
                            -13-               LRB9208148SMdv
 1    month  next  following  the  month  during  which  such   tax
 2    liability   is  incurred  and  shall  make  payments  to  the
 3    Department on or before the 7th, 15th, 22nd and last  day  of
 4    the  month  during  which  such liability is incurred. On and
 5    after October 1, 2000, if the taxpayer's average monthly  tax
 6    liability  to  the  Department under this Act, the Retailers'
 7    Occupation Tax Act, the Service Occupation Tax Act,  and  the
 8    Service  Use Tax Act was $20,000 or more during the preceding
 9    4 complete calendar quarters, he shall file a return with the
10    Department each month by the  20th  day  of  the  month  next
11    following  the  month  during  which  such  tax  liability is
12    incurred and shall make  payment  to  the  Department  on  or
13    before  the  7th, 15th, 22nd and last day of the month during
14    which such liability is incurred. If the month  during  which
15    such  tax  liability  is  incurred  began prior to January 1,
16    1985, each payment shall be in an amount equal to 1/4 of  the
17    taxpayer's actual liability for the month or an amount set by
18    the  Department  not  to  exceed  1/4  of the average monthly
19    liability of the taxpayer to the Department for the preceding
20    4 complete calendar quarters (excluding the month of  highest
21    liability and the month of lowest liability in such 4 quarter
22    period).   If  the  month  during which such tax liability is
23    incurred begins on or after January 1,  1985,  and  prior  to
24    January  1, 1987, each payment shall be in an amount equal to
25    22.5% of the taxpayer's actual liability  for  the  month  or
26    27.5% of the taxpayer's liability for the same calendar month
27    of  the  preceding  year.  If the month during which such tax
28    liability is incurred begins on or after January 1, 1987, and
29    prior to January 1, 1988, each payment shall be in an  amount
30    equal  to  22.5%  of  the taxpayer's actual liability for the
31    month or 26.25% of the  taxpayer's  liability  for  the  same
32    calendar  month  of  the preceding year.  If the month during
33    which such tax liability  is  incurred  begins  on  or  after
34    January  1,  1988, and prior to January 1, 1989, or begins on
 
                            -14-               LRB9208148SMdv
 1    or after January 1, 1996, each payment shall be in an  amount
 2    equal  to  22.5%  of  the taxpayer's actual liability for the
 3    month or  25%  of  the  taxpayer's  liability  for  the  same
 4    calendar  month  of  the preceding year.  If the month during
 5    which such tax liability  is  incurred  begins  on  or  after
 6    January  1,  1989, and prior to January 1, 1996, each payment
 7    shall be in an amount equal to 22.5% of the taxpayer's actual
 8    liability for the month or 25% of  the  taxpayer's  liability
 9    for  the same calendar month of the preceding year or 100% of
10    the taxpayer's  actual  liability  for  the  quarter  monthly
11    reporting   period.   The  amount  of  such  quarter  monthly
12    payments shall be credited against the final tax liability of
13    the taxpayer's return for  that  month.   Before  October  1,
14    2000,  once  applicable,  the  requirement  of  the making of
15    quarter monthly payments to  the  Department  shall  continue
16    until  such  taxpayer's  average  monthly  liability  to  the
17    Department  during the preceding 4 complete calendar quarters
18    (excluding the month of highest liability and  the  month  of
19    lowest   liability)  is  less  than  $9,000,  or  until  such
20    taxpayer's average monthly liability  to  the  Department  as
21    computed  for  each  calendar  quarter  of  the  4  preceding
22    complete  calendar  quarter  period  is  less  than  $10,000.
23    However,  if  a  taxpayer  can  show  the  Department  that a
24    substantial change in the taxpayer's  business  has  occurred
25    which  causes  the  taxpayer  to  anticipate that his average
26    monthly tax liability for the reasonably  foreseeable  future
27    will fall below the $10,000 threshold stated above, then such
28    taxpayer  may  petition  the  Department  for  change in such
29    taxpayer's reporting status. On and after  October  1,  2000,
30    once  applicable,  the  requirement  of the making of quarter
31    monthly payments to the Department shall continue until  such
32    taxpayer's average monthly liability to the Department during
33    the  preceding  4  complete  calendar quarters (excluding the
34    month of highest liability and the month of lowest liability)
 
                            -15-               LRB9208148SMdv
 1    is less than $19,000 or until such taxpayer's average monthly
 2    liability to the Department as  computed  for  each  calendar
 3    quarter  of  the 4 preceding complete calendar quarter period
 4    is less than $20,000.  However, if a taxpayer  can  show  the
 5    Department  that  a  substantial  change  in  the  taxpayer's
 6    business has occurred which causes the taxpayer to anticipate
 7    that  his  average  monthly  tax liability for the reasonably
 8    foreseeable future will  fall  below  the  $20,000  threshold
 9    stated  above, then such taxpayer may petition the Department
10    for a change  in  such  taxpayer's  reporting  status.    The
11    Department  shall  change  such  taxpayer's  reporting status
12    unless it finds that such change is seasonal  in  nature  and
13    not  likely  to  be  long  term.  If any such quarter monthly
14    payment is not paid at the time or in the amount required  by
15    this Section, then the taxpayer shall be liable for penalties
16    and interest on the difference between the minimum amount due
17    and  the  amount of such quarter monthly payment actually and
18    timely paid, except insofar as the  taxpayer  has  previously
19    made  payments  for that month to the Department in excess of
20    the minimum payments  previously  due  as  provided  in  this
21    Section.    The  Department  shall  make reasonable rules and
22    regulations to govern the quarter monthly payment amount  and
23    quarter monthly payment dates for taxpayers who file on other
24    than a calendar monthly basis.
25        If  any such payment provided for in this Section exceeds
26    the taxpayer's liabilities under  this  Act,  the  Retailers'
27    Occupation  Tax  Act,  the Service Occupation Tax Act and the
28    Service Use Tax Act, as shown by an original monthly  return,
29    the   Department   shall  issue  to  the  taxpayer  a  credit
30    memorandum no later than 30 days after the date  of  payment,
31    which  memorandum  may  be  submitted  by the taxpayer to the
32    Department in payment of tax  liability  subsequently  to  be
33    remitted  by the taxpayer to the Department or be assigned by
34    the taxpayer to  a  similar  taxpayer  under  this  Act,  the
 
                            -16-               LRB9208148SMdv
 1    Retailers' Occupation Tax Act, the Service Occupation Tax Act
 2    or  the  Service  Use  Tax Act, in accordance with reasonable
 3    rules and regulations to be  prescribed  by  the  Department,
 4    except  that  if  such excess payment is shown on an original
 5    monthly return and is made after December 31, 1986, no credit
 6    memorandum shall be issued, unless requested by the taxpayer.
 7    If no such request is made,  the  taxpayer  may  credit  such
 8    excess  payment  against  tax  liability  subsequently  to be
 9    remitted by the taxpayer to the Department  under  this  Act,
10    the Retailers' Occupation Tax Act, the Service Occupation Tax
11    Act or the Service Use Tax Act, in accordance with reasonable
12    rules  and  regulations prescribed by the Department.  If the
13    Department subsequently determines that all or  any  part  of
14    the  credit  taken  was not actually due to the taxpayer, the
15    taxpayer's 2.1% or 1.75% vendor's discount shall  be  reduced
16    by  2.1%  or 1.75% of the difference between the credit taken
17    and that actually due, and the taxpayer shall be  liable  for
18    penalties and interest on such difference.
19        If  the  retailer is otherwise required to file a monthly
20    return and if the retailer's average monthly tax liability to
21    the Department does  not  exceed  $200,  the  Department  may
22    authorize  his returns to be filed on a quarter annual basis,
23    with the return for January, February, and March of  a  given
24    year  being due by April 20 of such year; with the return for
25    April, May and June of a given year being due by July  20  of
26    such  year; with the return for July, August and September of
27    a given year being due by October 20 of such year,  and  with
28    the return for October, November and December of a given year
29    being due by January 20 of the following year.
30        If  the  retailer is otherwise required to file a monthly
31    or quarterly return and if the retailer's average monthly tax
32    liability  to  the  Department  does  not  exceed  $50,   the
33    Department may authorize his returns to be filed on an annual
34    basis,  with the return for a given year being due by January
 
                            -17-               LRB9208148SMdv
 1    20 of the following year.
 2        Such quarter annual and annual returns, as  to  form  and
 3    substance,  shall  be  subject  to  the  same requirements as
 4    monthly returns.
 5        Notwithstanding  any  other   provision   in   this   Act
 6    concerning  the  time  within  which  a retailer may file his
 7    return, in the case of any retailer who ceases to engage in a
 8    kind of business  which  makes  him  responsible  for  filing
 9    returns  under  this  Act,  such  retailer shall file a final
10    return under this Act with the Department not more  than  one
11    month after discontinuing such business.
12        In  addition, with respect to motor vehicles, watercraft,
13    aircraft, and trailers that are  required  to  be  registered
14    with  an  agency  of  this State, every retailer selling this
15    kind of tangible  personal  property  shall  file,  with  the
16    Department,  upon a form to be prescribed and supplied by the
17    Department, a separate return for each such item of  tangible
18    personal  property  which the retailer sells, except that if,
19    in  the  same  transaction,  (i)  a  retailer  of   aircraft,
20    watercraft,  motor  vehicles  or trailers transfers more than
21    one aircraft, watercraft, motor vehicle or trailer to another
22    aircraft, watercraft, motor vehicle or trailer  retailer  for
23    the  purpose  of  resale  or  (ii)  a  retailer  of aircraft,
24    watercraft, motor vehicles, or trailers transfers  more  than
25    one  aircraft,  watercraft,  motor  vehicle,  or trailer to a
26    purchaser for use as a qualifying rolling stock  as  provided
27    in  Section 3-55 of this Act, then that seller may report the
28    transfer of all the aircraft, watercraft, motor  vehicles  or
29    trailers  involved  in  that transaction to the Department on
30    the same uniform invoice-transaction reporting  return  form.
31    For  purposes  of this Section, "watercraft" means a Class 2,
32    Class 3, or Class 4 watercraft as defined in Section  3-2  of
33    the  Boat Registration and Safety Act, a personal watercraft,
34    or any boat equipped with an inboard motor.
 
                            -18-               LRB9208148SMdv
 1        The transaction reporting return in  the  case  of  motor
 2    vehicles  or trailers that are required to be registered with
 3    an agency of this State, shall be the same  document  as  the
 4    Uniform  Invoice referred to in Section 5-402 of the Illinois
 5    Vehicle Code and must  show  the  name  and  address  of  the
 6    seller;  the name and address of the purchaser; the amount of
 7    the  selling  price  including  the  amount  allowed  by  the
 8    retailer for traded-in property, if any; the  amount  allowed
 9    by the retailer for the traded-in tangible personal property,
10    if  any,  to the extent to which Section 2 of this Act allows
11    an exemption for the value of traded-in property; the balance
12    payable after deducting  such  trade-in  allowance  from  the
13    total  selling price; the amount of tax due from the retailer
14    with respect to such transaction; the amount of tax collected
15    from the purchaser by the retailer on  such  transaction  (or
16    satisfactory  evidence  that  such  tax  is  not  due in that
17    particular instance, if that is claimed to be the fact);  the
18    place  and  date  of the sale; a sufficient identification of
19    the property sold; such other information as is  required  in
20    Section  5-402  of  the Illinois Vehicle Code, and such other
21    information as the Department may reasonably require.
22        The  transaction  reporting  return  in   the   case   of
23    watercraft and aircraft must show the name and address of the
24    seller;  the name and address of the purchaser; the amount of
25    the  selling  price  including  the  amount  allowed  by  the
26    retailer for traded-in property, if any; the  amount  allowed
27    by the retailer for the traded-in tangible personal property,
28    if  any,  to the extent to which Section 2 of this Act allows
29    an exemption for the value of traded-in property; the balance
30    payable after deducting  such  trade-in  allowance  from  the
31    total  selling price; the amount of tax due from the retailer
32    with respect to such transaction; the amount of tax collected
33    from the purchaser by the retailer on  such  transaction  (or
34    satisfactory  evidence  that  such  tax  is  not  due in that
 
                            -19-               LRB9208148SMdv
 1    particular instance, if that is claimed to be the fact);  the
 2    place  and  date  of the sale, a sufficient identification of
 3    the  property  sold,  and  such  other  information  as   the
 4    Department may reasonably require.
 5        Such  transaction  reporting  return  shall  be filed not
 6    later than 20 days after the date of  delivery  of  the  item
 7    that  is  being sold, but may be filed by the retailer at any
 8    time  sooner  than  that  if  he  chooses  to  do  so.    The
 9    transaction  reporting  return and tax remittance or proof of
10    exemption from the tax that is imposed by  this  Act  may  be
11    transmitted to the Department by way of the State agency with
12    which,  or  State  officer  with  whom, the tangible personal
13    property  must  be  titled  or  registered  (if  titling   or
14    registration  is  required) if the Department and such agency
15    or State officer determine that this procedure will  expedite
16    the processing of applications for title or registration.
17        With each such transaction reporting return, the retailer
18    shall  remit  the  proper  amount of tax due (or shall submit
19    satisfactory evidence that the sale is not taxable if that is
20    the case), to the Department or  its  agents,  whereupon  the
21    Department  shall  issue,  in  the  purchaser's  name,  a tax
22    receipt (or a certificate of exemption if the  Department  is
23    satisfied  that the particular sale is tax exempt) which such
24    purchaser may submit to  the  agency  with  which,  or  State
25    officer  with  whom,  he  must title or register the tangible
26    personal  property  that   is   involved   (if   titling   or
27    registration  is  required)  in  support  of such purchaser's
28    application for an Illinois certificate or other evidence  of
29    title or registration to such tangible personal property.
30        No  retailer's failure or refusal to remit tax under this
31    Act precludes a user, who has paid  the  proper  tax  to  the
32    retailer,  from  obtaining  his certificate of title or other
33    evidence of title or registration (if titling or registration
34    is required) upon satisfying the Department  that  such  user
 
                            -20-               LRB9208148SMdv
 1    has paid the proper tax (if tax is due) to the retailer.  The
 2    Department  shall  adopt  appropriate  rules to carry out the
 3    mandate of this paragraph.
 4        If the user who would otherwise pay tax to  the  retailer
 5    wants  the transaction reporting return filed and the payment
 6    of tax or proof of exemption made to  the  Department  before
 7    the  retailer  is willing to take these actions and such user
 8    has not paid the tax to the retailer, such user  may  certify
 9    to  the fact of such delay by the retailer, and may (upon the
10    Department   being   satisfied   of   the   truth   of   such
11    certification)  transmit  the  information  required  by  the
12    transaction reporting return and the remittance  for  tax  or
13    proof  of exemption directly to the Department and obtain his
14    tax receipt or exemption determination, in  which  event  the
15    transaction  reporting  return  and  tax remittance (if a tax
16    payment was required) shall be credited by the Department  to
17    the  proper  retailer's  account  with  the  Department,  but
18    without  the  2.1%  or  1.75%  discount  provided for in this
19    Section being allowed.  When the user pays the  tax  directly
20    to  the  Department,  he shall pay the tax in the same amount
21    and in the same form in which it would be remitted if the tax
22    had been remitted to the Department by the retailer.
23        Where a retailer collects the tax  with  respect  to  the
24    selling  price  of  tangible personal property which he sells
25    and the purchaser thereafter returns such  tangible  personal
26    property  and  the retailer refunds the selling price thereof
27    to the purchaser, such retailer shall  also  refund,  to  the
28    purchaser,  the  tax  so  collected  from the purchaser. When
29    filing his return for the period in which he refunds such tax
30    to the purchaser, the retailer may deduct the amount  of  the
31    tax  so  refunded  by him to the purchaser from any other use
32    tax which such retailer may be required to pay  or  remit  to
33    the Department, as shown by such return, if the amount of the
34    tax  to be deducted was previously remitted to the Department
 
                            -21-               LRB9208148SMdv
 1    by  such  retailer.   If  the  retailer  has  not  previously
 2    remitted the amount of such tax  to  the  Department,  he  is
 3    entitled  to  no deduction under this Act upon refunding such
 4    tax to the purchaser.
 5        Any retailer filing a return  under  this  Section  shall
 6    also  include  (for  the  purpose  of paying tax thereon) the
 7    total tax covered by such return upon the  selling  price  of
 8    tangible  personal property purchased by him at retail from a
 9    retailer, but as to which the tax imposed by this Act was not
10    collected from the retailer  filing  such  return,  and  such
11    retailer shall remit the amount of such tax to the Department
12    when filing such return.
13        If  experience  indicates  such action to be practicable,
14    the Department may prescribe and  furnish  a  combination  or
15    joint return which will enable retailers, who are required to
16    file   returns   hereunder  and  also  under  the  Retailers'
17    Occupation Tax Act, to furnish  all  the  return  information
18    required by both Acts on the one form.
19        Where  the retailer has more than one business registered
20    with the Department under separate  registration  under  this
21    Act,  such retailer may not file each return that is due as a
22    single return covering all such  registered  businesses,  but
23    shall   file   separate  returns  for  each  such  registered
24    business.
25        Beginning January 1,  1990,  each  month  the  Department
26    shall  pay  into the State and Local Sales Tax Reform Fund, a
27    special fund in the State Treasury which is  hereby  created,
28    the  net revenue realized for the preceding month from the 1%
29    tax on sales of food for human consumption  which  is  to  be
30    consumed  off  the  premises  where  it  is  sold (other than
31    alcoholic beverages, soft drinks  and  food  which  has  been
32    prepared  for  immediate  consumption)  and  prescription and
33    nonprescription  medicines,  drugs,  medical  appliances  and
34    insulin, urine testing materials, syringes and  needles  used
 
                            -22-               LRB9208148SMdv
 1    by diabetics.
 2        Beginning  January  1,  1990,  each  month the Department
 3    shall pay into the County and Mass Transit District  Fund  4%
 4    of  the net revenue realized for the preceding month from the
 5    6.25% general rate on the selling price of tangible  personal
 6    property which is purchased outside Illinois at retail from a
 7    retailer  and  which  is titled or registered by an agency of
 8    this State's government.
 9        Beginning January 1,  1990,  each  month  the  Department
10    shall  pay  into the State and Local Sales Tax Reform Fund, a
11    special fund in the State Treasury, 20% of  the  net  revenue
12    realized  for the preceding month from the 6.25% general rate
13    on the selling price of  tangible  personal  property,  other
14    than  tangible  personal  property which is purchased outside
15    Illinois at retail from a retailer and  which  is  titled  or
16    registered by an agency of this State's government.
17        Beginning August 1, 2000, each month the Department shall
18    pay  into  the  State and Local Sales Tax Reform Fund 100% of
19    the net revenue realized for the  preceding  month  from  the
20    1.25% rate on the selling price of motor fuel and gasohol.
21        Beginning  February  1,  2002,  each month the Department
22    shall pay into the State and Local Sales Tax Reform Fund 100%
23    of the net revenue realized for the preceding month from  the
24    1.25%   rate   on  the  selling  price  of  energy  efficient
25    appliances.
26        Beginning January 1,  1990,  each  month  the  Department
27    shall  pay  into the Local Government Tax Fund 16% of the net
28    revenue realized for  the  preceding  month  from  the  6.25%
29    general  rate  on  the  selling  price  of  tangible personal
30    property which is purchased outside Illinois at retail from a
31    retailer and which is titled or registered by  an  agency  of
32    this State's government.
33        Of the remainder of the moneys received by the Department
34    pursuant  to  this  Act, (a) 1.75% thereof shall be paid into
 
                            -23-               LRB9208148SMdv
 1    the Build Illinois Fund and (b) prior to July 1,  1989,  2.2%
 2    and  on  and  after  July 1, 1989, 3.8% thereof shall be paid
 3    into the Build Illinois Fund; provided, however, that  if  in
 4    any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
 5    as  the case may be, of the moneys received by the Department
 6    and required to be paid into the Build Illinois Fund pursuant
 7    to Section 3 of the Retailers' Occupation Tax Act, Section  9
 8    of the Use Tax Act, Section 9 of the Service Use Tax Act, and
 9    Section  9 of the Service Occupation Tax Act, such Acts being
10    hereinafter called the "Tax Acts" and such aggregate of  2.2%
11    or  3.8%,  as  the  case  may be, of moneys being hereinafter
12    called the "Tax Act Amount", and (2) the  amount  transferred
13    to the Build Illinois Fund from the State and Local Sales Tax
14    Reform  Fund  shall  be less than the Annual Specified Amount
15    (as defined in Section 3 of  the  Retailers'  Occupation  Tax
16    Act),  an amount equal to the difference shall be immediately
17    paid into the Build Illinois Fund from other moneys  received
18    by  the  Department  pursuant  to  the  Tax Acts; and further
19    provided, that if on the last business day of any  month  the
20    sum  of  (1) the Tax Act Amount required to be deposited into
21    the Build Illinois Bond Account in the  Build  Illinois  Fund
22    during  such month and (2) the amount transferred during such
23    month to the Build Illinois Fund from  the  State  and  Local
24    Sales  Tax  Reform Fund shall have been less than 1/12 of the
25    Annual Specified Amount, an amount equal  to  the  difference
26    shall  be  immediately paid into the Build Illinois Fund from
27    other moneys received by the Department pursuant to  the  Tax
28    Acts;  and,  further  provided,  that  in  no event shall the
29    payments required  under  the  preceding  proviso  result  in
30    aggregate  payments  into the Build Illinois Fund pursuant to
31    this clause (b) for any fiscal year in excess of the  greater
32    of (i) the Tax Act Amount or (ii) the Annual Specified Amount
33    for such fiscal year; and, further provided, that the amounts
34    payable  into  the  Build Illinois Fund under this clause (b)
 
                            -24-               LRB9208148SMdv
 1    shall be payable only until such time as the aggregate amount
 2    on deposit under each trust indenture securing  Bonds  issued
 3    and  outstanding  pursuant  to the Build Illinois Bond Act is
 4    sufficient, taking into account any future investment income,
 5    to fully provide, in accordance with such indenture, for  the
 6    defeasance of or the payment of the principal of, premium, if
 7    any,  and interest on the Bonds secured by such indenture and
 8    on any Bonds expected to be issued thereafter  and  all  fees
 9    and  costs  payable with respect thereto, all as certified by
10    the Director of the Bureau of the Budget.   If  on  the  last
11    business  day  of  any  month  in which Bonds are outstanding
12    pursuant to the Build Illinois Bond Act, the aggregate of the
13    moneys deposited in the Build Illinois Bond  Account  in  the
14    Build  Illinois  Fund  in  such  month shall be less than the
15    amount required to be transferred  in  such  month  from  the
16    Build  Illinois  Bond  Account  to  the  Build  Illinois Bond
17    Retirement and Interest Fund pursuant to Section  13  of  the
18    Build  Illinois  Bond Act, an amount equal to such deficiency
19    shall be immediately paid from other moneys received  by  the
20    Department  pursuant  to  the  Tax Acts to the Build Illinois
21    Fund; provided, however, that any amounts paid to  the  Build
22    Illinois  Fund  in  any fiscal year pursuant to this sentence
23    shall be deemed to constitute payments pursuant to clause (b)
24    of  the  preceding  sentence  and  shall  reduce  the  amount
25    otherwise payable for such fiscal year pursuant to clause (b)
26    of the  preceding  sentence.   The  moneys  received  by  the
27    Department  pursuant to this Act and required to be deposited
28    into the Build Illinois Fund are subject to the pledge, claim
29    and charge set forth in Section 12 of the Build Illinois Bond
30    Act.
31        Subject to payment of amounts  into  the  Build  Illinois
32    Fund  as  provided  in  the  preceding  paragraph  or  in any
33    amendment thereto hereafter enacted, the following  specified
34    monthly   installment   of   the   amount  requested  in  the
 
                            -25-               LRB9208148SMdv
 1    certificate of the Chairman  of  the  Metropolitan  Pier  and
 2    Exposition  Authority  provided  under  Section  8.25f of the
 3    State Finance Act, but not in excess of the  sums  designated
 4    as  "Total Deposit", shall be deposited in the aggregate from
 5    collections under Section 9 of the Use Tax Act, Section 9  of
 6    the  Service Use Tax Act, Section 9 of the Service Occupation
 7    Tax Act, and Section 3 of the Retailers' Occupation  Tax  Act
 8    into  the  McCormick  Place  Expansion  Project  Fund  in the
 9    specified fiscal years.
10             Fiscal Year                   Total Deposit
11                 1993                            $0
12                 1994                        53,000,000
13                 1995                        58,000,000
14                 1996                        61,000,000
15                 1997                        64,000,000
16                 1998                        68,000,000
17                 1999                        71,000,000
18                 2000                        75,000,000
19                 2001                        80,000,000
20                 2002                        84,000,000
21                 2003                        89,000,000
22                 2004                        93,000,000
23                 2005                        97,000,000
24                 2006                       102,000,000
25                 2007                       108,000,000
26                 2008                       115,000,000
27                 2009                       120,000,000
28                 2010                       126,000,000
29                 2011                       132,000,000
30                 2012                       138,000,000
31                 2013 and                   145,000,000
32        each fiscal year
33        thereafter that bonds
34        are outstanding under
 
                            -26-               LRB9208148SMdv
 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
 
                            -27-               LRB9208148SMdv
 1    Local Government Distributive Fund pursuant to the  preceding
 2    paragraphs  or  in  any amendments thereto hereafter enacted,
 3    beginning July 1, 1993, the Department shall each  month  pay
 4    into  the Illinois Tax Increment Fund 0.27% of 80% of the net
 5    revenue realized for  the  preceding  month  from  the  6.25%
 6    general  rate  on  the  selling  price  of  tangible personal
 7    property.
 8        Of the remainder of the moneys received by the Department
 9    pursuant to this Act, 75% thereof  shall  be  paid  into  the
10    State Treasury and 25% shall be reserved in a special account
11    and  used  only for the transfer to the Common School Fund as
12    part of the monthly transfer from the General Revenue Fund in
13    accordance with Section 8a of the State Finance Act.
14        As soon as possible after the first day  of  each  month,
15    upon   certification   of  the  Department  of  Revenue,  the
16    Comptroller shall order transferred and the  Treasurer  shall
17    transfer  from the General Revenue Fund to the Motor Fuel Tax
18    Fund an amount equal to  1.7%  of  80%  of  the  net  revenue
19    realized  under  this  Act  for  the  second preceding month.
20    Beginning April 1, 2000, this transfer is no longer  required
21    and shall not be made.
22        Net  revenue  realized  for  a month shall be the revenue
23    collected by the State pursuant to this Act, less the  amount
24    paid  out  during  that  month  as  refunds  to taxpayers for
25    overpayment of liability.
26        For greater simplicity of administration,  manufacturers,
27    importers  and  wholesalers whose products are sold at retail
28    in Illinois by numerous retailers, and who wish to do so, may
29    assume the responsibility for accounting and  paying  to  the
30    Department  all  tax  accruing under this Act with respect to
31    such sales, if the retailers who are  affected  do  not  make
32    written objection to the Department to this arrangement.
33    (Source: P.A.  90-491,  eff.  1-1-99;  90-612,  eff.  7-8-98;
34    91-37,   eff.  7-1-99;  91-51,  eff.  6-30-99;  91-101,  eff.
 
                            -28-               LRB9208148SMdv
 1    7-12-99; 91-541, eff. 8-13-99; 91-872, eff.  7-1-00;  91-901,
 2    eff. 1-1-01; revised 8-30-00.)

 3        Section  15.   The  Service  Use  Tax  Act  is amended by
 4    changing Sections 3-10 and 9 as follows:

 5        (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
 6        Sec. 3-10.  Rate of tax.  Unless  otherwise  provided  in
 7    this  Section,  the tax imposed by this Act is at the rate of
 8    6.25% of the selling  price  of  tangible  personal  property
 9    transferred  as  an incident to the sale of service, but, for
10    the purpose of computing this tax,  in  no  event  shall  the
11    selling  price be less than the cost price of the property to
12    the serviceman.
13        Beginning on July 1, 2000 and through December 31,  2000,
14    with  respect to motor fuel, as defined in Section 1.1 of the
15    Motor Fuel Tax Law, and gasohol, as defined in  Section  3-40
16    of the Use Tax Act, the tax is imposed at the rate of 1.25%.
17        With  respect  to gasohol, as defined in the Use Tax Act,
18    the tax imposed by this Act applies to  70%  of  the  selling
19    price  of  property transferred as an incident to the sale of
20    service on or after January 1, 1990, and before July 1, 2003,
21    and to 100% of the selling price thereafter.
22        Beginning  January  1,  2002,  with  respect  to   energy
23    efficient  appliances,  the  tax  is  imposed  at the rate of
24    1.25%.  "Energy efficient appliances"  are  clothes  washers,
25    refrigerators, and dishwashers that meet or exceed applicable
26    energy saving efficiency requirements developed by the United
27    States Department of Energy for the Energy Star Program.  The
28    Department  of  Revenue,  in consultation with manufacturers,
29    retailers, and public interest groups,  must  develop  public
30    information  programs and materials to identify and encourage
31    the sales of products eligible for this tax  reduction.   The
32    changes  made  to  this Section by this amendatory Act of the
 
                            -29-               LRB9208148SMdv
 1    92nd General Assembly  are  exempt  from  the  provisions  of
 2    Section 3-75.
 3        At  the  election  of  any registered serviceman made for
 4    each fiscal year, sales of service  in  which  the  aggregate
 5    annual  cost  price of tangible personal property transferred
 6    as an incident to the sales of service is less than  35%,  or
 7    75% in the case of servicemen transferring prescription drugs
 8    or  servicemen  engaged  in  graphic  arts production, of the
 9    aggregate annual total  gross  receipts  from  all  sales  of
10    service,  the  tax  imposed by this Act shall be based on the
11    serviceman's cost price of  the  tangible  personal  property
12    transferred as an incident to the sale of those services.
13        The  tax  shall  be  imposed  at  the  rate of 1% on food
14    prepared for immediate consumption and  transferred  incident
15    to  a  sale  of  service  subject  to this Act or the Service
16    Occupation Tax Act by an entity licensed under  the  Hospital
17    Licensing  Act,  the Nursing Home Care Act, or the Child Care
18    Act of 1969.  The tax shall also be imposed at the rate of 1%
19    on food for human consumption that is to be consumed off  the
20    premises  where  it  is sold (other than alcoholic beverages,
21    soft drinks, and food that has been  prepared  for  immediate
22    consumption  and is not otherwise included in this paragraph)
23    and  prescription  and  nonprescription   medicines,   drugs,
24    medical  appliances, modifications to a motor vehicle for the
25    purpose of rendering it usable  by  a  disabled  person,  and
26    insulin,  urine testing materials, syringes, and needles used
27    by diabetics,  for  human  use.  For  the  purposes  of  this
28    Section, the term "soft drinks" means any complete, finished,
29    ready-to-use, non-alcoholic drink, whether carbonated or not,
30    including  but  not limited to soda water, cola, fruit juice,
31    vegetable juice, carbonated water, and all other preparations
32    commonly known as soft drinks of whatever kind or description
33    that are contained in  any  closed  or  sealed  bottle,  can,
34    carton, or container, regardless of size.  "Soft drinks" does
 
                            -30-               LRB9208148SMdv
 1    not   include   coffee,  tea,  non-carbonated  water,  infant
 2    formula, milk or milk products as  defined  in  the  Grade  A
 3    Pasteurized  Milk and Milk Products Act, or drinks containing
 4    50% or more natural fruit or vegetable juice.
 5        Notwithstanding any other provisions of this  Act,  "food
 6    for human consumption that is to be consumed off the premises
 7    where  it  is  sold" includes all food sold through a vending
 8    machine, except  soft  drinks  and  food  products  that  are
 9    dispensed  hot  from  a  vending  machine,  regardless of the
10    location of the vending machine.
11        If the property that is acquired  from  a  serviceman  is
12    acquired  outside  Illinois  and used outside Illinois before
13    being brought to Illinois for use here and is  taxable  under
14    this  Act,  the  "selling price" on which the tax is computed
15    shall be reduced by an amount that  represents  a  reasonable
16    allowance   for   depreciation   for   the  period  of  prior
17    out-of-state use.
18    (Source: P.A. 90-605, eff.  6-30-98;  90-606,  eff.  6-30-98;
19    91-51,  eff.  6-30-99;  91-541,  eff.  8-13-99;  91-872, eff.
20    7-1-00.)

21        (35 ILCS 110/9) (from Ch. 120, par. 439.39)
22        Sec.  9.  Each  serviceman  required  or  authorized   to
23    collect  the  tax  herein imposed shall pay to the Department
24    the amount of such tax (except as otherwise provided) at  the
25    time  when  he  is required to file his return for the period
26    during which such tax was collected, less a discount of  2.1%
27    prior  to  January  1, 1990 and 1.75% on and after January 1,
28    1990, or $5 per calendar year, whichever is greater, which is
29    allowed to reimburse the serviceman for expenses incurred  in
30    collecting  the  tax,  keeping  records, preparing and filing
31    returns,  remitting  the  tax  and  supplying  data  to   the
32    Department  on request. A serviceman need not remit that part
33    of any tax collected by him to the extent that he is required
 
                            -31-               LRB9208148SMdv
 1    to pay and does pay the tax imposed by the Service Occupation
 2    Tax Act with respect to his sale  of  service  involving  the
 3    incidental transfer by him of the same property.
 4        Except  as  provided  hereinafter  in this Section, on or
 5    before  the  twentieth  day  of  each  calendar  month,  such
 6    serviceman shall file a return  for  the  preceding  calendar
 7    month  in accordance with reasonable Rules and Regulations to
 8    be promulgated by the Department. Such return shall be  filed
 9    on a form prescribed by the Department and shall contain such
10    information as the Department may reasonably require.
11        The  Department  may  require  returns  to  be filed on a
12    quarterly basis.  If so required, a return for each  calendar
13    quarter  shall be filed on or before the twentieth day of the
14    calendar month following the end of  such  calendar  quarter.
15    The taxpayer shall also file a return with the Department for
16    each  of the first two months of each calendar quarter, on or
17    before the twentieth day of  the  following  calendar  month,
18    stating:
19             1.  The name of the seller;
20             2.  The  address  of the principal place of business
21        from which he engages in business as a serviceman in this
22        State;
23             3.  The total amount of taxable receipts received by
24        him  during  the  preceding  calendar  month,   including
25        receipts  from  charge  and  time  sales,  but  less  all
26        deductions allowed by law;
27             4.  The  amount  of credit provided in Section 2d of
28        this Act;
29             5.  The amount of tax due;
30             5-5.  The signature of the taxpayer; and
31             6.  Such  other  reasonable   information   as   the
32        Department may require.
33        If a taxpayer fails to sign a return within 30 days after
34    the proper notice and demand for signature by the Department,
 
                            -32-               LRB9208148SMdv
 1    the  return shall be considered valid and any amount shown to
 2    be due on the return shall be deemed assessed.
 3        Beginning October 1, 1993, a taxpayer who has an  average
 4    monthly  tax  liability  of  $150,000  or more shall make all
 5    payments required by rules of the  Department  by  electronic
 6    funds  transfer.   Beginning  October 1, 1994, a taxpayer who
 7    has an average monthly tax  liability  of  $100,000  or  more
 8    shall  make  all payments required by rules of the Department
 9    by electronic funds transfer.  Beginning October 1,  1995,  a
10    taxpayer  who has an average monthly tax liability of $50,000
11    or more shall make all payments  required  by  rules  of  the
12    Department by electronic funds transfer. Beginning October 1,
13    2000,  a taxpayer who has an annual tax liability of $200,000
14    or more shall make all payments  required  by  rules  of  the
15    Department  by  electronic  funds transfer.  The term "annual
16    tax liability" shall be the sum of the taxpayer's liabilities
17    under  this  Act,  and  under  all  other  State  and   local
18    occupation  and  use tax laws administered by the Department,
19    for the  immediately  preceding  calendar  year.    The  term
20    "average   monthly  tax  liability"  means  the  sum  of  the
21    taxpayer's liabilities under this Act, and  under  all  other
22    State  and  local occupation and use tax laws administered by
23    the Department, for the immediately preceding  calendar  year
24    divided by 12.
25        Before  August  1  of  each  year  beginning in 1993, the
26    Department  shall  notify  all  taxpayers  required  to  make
27    payments by electronic funds transfer. All taxpayers required
28    to make payments by  electronic  funds  transfer  shall  make
29    those payments for a minimum of one year beginning on October
30    1.
31        Any  taxpayer not required to make payments by electronic
32    funds transfer may make payments by electronic funds transfer
33    with the permission of the Department.
34        All taxpayers required  to  make  payment  by  electronic
 
                            -33-               LRB9208148SMdv
 1    funds  transfer  and  any taxpayers authorized to voluntarily
 2    make payments by electronic funds transfer shall  make  those
 3    payments in the manner authorized by the Department.
 4        The Department shall adopt such rules as are necessary to
 5    effectuate  a  program  of  electronic funds transfer and the
 6    requirements of this Section.
 7        If the serviceman is otherwise required to file a monthly
 8    return and if the serviceman's average monthly tax  liability
 9    to  the  Department  does not exceed $200, the Department may
10    authorize his returns to be filed on a quarter annual  basis,
11    with  the  return  for January, February and March of a given
12    year being due by April 20 of such year; with the return  for
13    April,  May  and June of a given year being due by July 20 of
14    such year; with the return for July, August and September  of
15    a  given  year being due by October 20 of such year, and with
16    the return for October, November and December of a given year
17    being due by January 20 of the following year.
18        If the serviceman is otherwise required to file a monthly
19    or quarterly return and if the serviceman's  average  monthly
20    tax  liability  to  the  Department  does not exceed $50, the
21    Department may authorize his returns to be filed on an annual
22    basis, with the return for a given year being due by  January
23    20 of the following year.
24        Such  quarter  annual  and annual returns, as to form and
25    substance, shall be  subject  to  the  same  requirements  as
26    monthly returns.
27        Notwithstanding   any   other   provision   in  this  Act
28    concerning the time within which a serviceman  may  file  his
29    return, in the case of any serviceman who ceases to engage in
30    a  kind  of  business  which makes him responsible for filing
31    returns under this Act, such serviceman shall  file  a  final
32    return  under  this  Act  with the Department not more than 1
33    month after discontinuing such business.
34        Where a serviceman collects the tax with respect  to  the
 
                            -34-               LRB9208148SMdv
 1    selling  price  of  property which he sells and the purchaser
 2    thereafter returns such property and the  serviceman  refunds
 3    the  selling  price thereof to the purchaser, such serviceman
 4    shall also refund, to the purchaser,  the  tax  so  collected
 5    from  the purchaser. When filing his return for the period in
 6    which he refunds such tax to the  purchaser,  the  serviceman
 7    may  deduct  the  amount of the tax so refunded by him to the
 8    purchaser from any other Service Use Tax, Service  Occupation
 9    Tax,   retailers'  occupation  tax  or  use  tax  which  such
10    serviceman may be required to pay or remit to the Department,
11    as shown by such return, provided that the amount of the  tax
12    to  be  deducted  shall  previously have been remitted to the
13    Department by such serviceman. If the  serviceman  shall  not
14    previously  have  remitted  the  amount  of  such  tax to the
15    Department, he shall be entitled to  no  deduction  hereunder
16    upon refunding such tax to the purchaser.
17        Any  serviceman  filing  a  return  hereunder  shall also
18    include the total tax upon  the  selling  price  of  tangible
19    personal  property purchased for use by him as an incident to
20    a sale of service, and such serviceman shall remit the amount
21    of such tax to the Department when filing such return.
22        If experience indicates such action  to  be  practicable,
23    the  Department  may  prescribe  and furnish a combination or
24    joint return which will enable servicemen, who  are  required
25    to   file  returns  hereunder  and  also  under  the  Service
26    Occupation Tax Act, to furnish  all  the  return  information
27    required by both Acts on the one form.
28        Where   the   serviceman   has  more  than  one  business
29    registered with the Department  under  separate  registration
30    hereunder, such serviceman shall not file each return that is
31    due   as   a  single  return  covering  all  such  registered
32    businesses, but shall file separate  returns  for  each  such
33    registered business.
34        Beginning  January  1,  1990,  each  month the Department
 
                            -35-               LRB9208148SMdv
 1    shall pay into the State and Local Tax Reform Fund, a special
 2    fund in the State Treasury, the net revenue realized for  the
 3    preceding  month  from  the 1% tax on sales of food for human
 4    consumption which is to be consumed off the premises where it
 5    is sold (other than alcoholic beverages, soft drinks and food
 6    which  has  been  prepared  for  immediate  consumption)  and
 7    prescription and nonprescription  medicines,  drugs,  medical
 8    appliances and insulin, urine testing materials, syringes and
 9    needles used by diabetics.
10        Beginning  January  1,  1990,  each  month the Department
11    shall pay into the State and Local Sales Tax Reform Fund  20%
12    of  the net revenue realized for the preceding month from the
13    6.25%  general  rate  on  transfers  of   tangible   personal
14    property,  other  than  tangible  personal  property which is
15    purchased outside Illinois at  retail  from  a  retailer  and
16    which  is  titled  or registered by an agency of this State's
17    government.
18        Beginning August 1, 2000, each month the Department shall
19    pay into the State and Local Sales Tax Reform  Fund  100%  of
20    the  net  revenue  realized  for the preceding month from the
21    1.25% rate on the selling price of motor fuel and gasohol.
22        Beginning February 1, 2002,  each  month  the  Department
23    shall pay into the State and Local Sales Tax Reform Fund 100%
24    of  the net revenue realized for the preceding month from the
25    1.25%  rate  on  the  selling  price  of   energy   efficient
26    appliances.
27        Of the remainder of the moneys received by the Department
28    pursuant  to  this Act, (a)  1.75% thereof shall be paid into
29    the Build Illinois Fund and (b) prior to July 1,  1989,  2.2%
30    and  on  and  after July 1, 1989, 3.8% thereof shall be  paid
31    into the Build Illinois Fund; provided, however, that  if  in
32    any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
33    as  the case may be, of the moneys received by the Department
34    and required to be paid into the Build Illinois Fund pursuant
 
                            -36-               LRB9208148SMdv
 1    to Section 3 of the Retailers' Occupation Tax Act, Section  9
 2    of the Use Tax Act, Section 9 of the Service Use Tax Act, and
 3    Section  9 of the Service Occupation Tax Act, such Acts being
 4    hereinafter called the "Tax Acts" and such aggregate of  2.2%
 5    or  3.8%,  as  the  case  may be, of moneys being hereinafter
 6    called the "Tax Act Amount", and (2) the  amount  transferred
 7    to the Build Illinois Fund from the State and Local Sales Tax
 8    Reform  Fund  shall be less than the Annual Specified  Amount
 9    (as defined in Section 3 of  the  Retailers'  Occupation  Tax
10    Act),  an amount equal to the difference shall be immediately
11    paid into the Build Illinois Fund from other moneys  received
12    by  the  Department  pursuant  to  the  Tax Acts; and further
13    provided, that if on the last business day of any  month  the
14    sum  of  (1) the Tax Act Amount required to be deposited into
15    the Build Illinois Bond Account in the  Build  Illinois  Fund
16    during  such month and (2) the amount transferred during such
17    month to the Build Illinois Fund from  the  State  and  Local
18    Sales  Tax  Reform Fund shall have been less than 1/12 of the
19    Annual Specified Amount, an amount equal  to  the  difference
20    shall  be  immediately paid into the Build Illinois Fund from
21    other moneys received by the Department pursuant to  the  Tax
22    Acts;  and,  further  provided,  that  in  no event shall the
23    payments required  under  the  preceding  proviso  result  in
24    aggregate  payments  into the Build Illinois Fund pursuant to
25    this clause (b) for any fiscal year in excess of the  greater
26    of (i) the Tax Act Amount or (ii) the Annual Specified Amount
27    for such fiscal year; and, further provided, that the amounts
28    payable  into  the  Build Illinois Fund under this clause (b)
29    shall be payable only until such time as the aggregate amount
30    on deposit under each trust indenture securing  Bonds  issued
31    and  outstanding  pursuant  to the Build Illinois Bond Act is
32    sufficient, taking into account any future investment income,
33    to fully provide, in accordance with such indenture, for  the
34    defeasance of or the payment of the principal of, premium, if
 
                            -37-               LRB9208148SMdv
 1    any,  and interest on the Bonds secured by such indenture and
 2    on any Bonds expected to be issued thereafter  and  all  fees
 3    and  costs  payable with respect thereto, all as certified by
 4    the Director of the Bureau of the Budget.   If  on  the  last
 5    business  day  of  any  month  in which Bonds are outstanding
 6    pursuant to the Build Illinois Bond Act, the aggregate of the
 7    moneys deposited in the Build Illinois Bond  Account  in  the
 8    Build  Illinois  Fund  in  such  month shall be less than the
 9    amount required to be transferred  in  such  month  from  the
10    Build  Illinois  Bond  Account  to  the  Build  Illinois Bond
11    Retirement and Interest Fund pursuant to Section  13  of  the
12    Build  Illinois  Bond Act, an amount equal to such deficiency
13    shall be immediately paid from other moneys received  by  the
14    Department  pursuant  to  the  Tax Acts to the Build Illinois
15    Fund; provided, however, that any amounts paid to  the  Build
16    Illinois  Fund  in  any fiscal year pursuant to this sentence
17    shall be deemed to constitute payments pursuant to clause (b)
18    of  the  preceding  sentence  and  shall  reduce  the  amount
19    otherwise payable for such fiscal year pursuant to clause (b)
20    of the  preceding  sentence.   The  moneys  received  by  the
21    Department  pursuant to this Act and required to be deposited
22    into the Build Illinois Fund are subject to the pledge, claim
23    and charge set forth in Section 12 of the Build Illinois Bond
24    Act.
25        Subject to payment of amounts  into  the  Build  Illinois
26    Fund  as  provided  in  the  preceding  paragraph  or  in any
27    amendment thereto hereafter enacted, the following  specified
28    monthly   installment   of   the   amount  requested  in  the
29    certificate of the Chairman  of  the  Metropolitan  Pier  and
30    Exposition  Authority  provided  under  Section  8.25f of the
31    State Finance Act, but not in excess of the  sums  designated
32    as  "Total Deposit", shall be deposited in the aggregate from
33    collections under Section 9 of the Use Tax Act, Section 9  of
34    the  Service Use Tax Act, Section 9 of the Service Occupation
 
                            -38-               LRB9208148SMdv
 1    Tax Act, and Section 3 of the Retailers' Occupation  Tax  Act
 2    into  the  McCormick  Place  Expansion  Project  Fund  in the
 3    specified fiscal years.
 4          Fiscal Year                     Total Deposit
 5             1993                                   $0
 6             1994                           53,000,000
 7             1995                           58,000,000
 8             1996                           61,000,000
 9             1997                           64,000,000
10             1998                           68,000,000
11             1999                           71,000,000
12             2000                           75,000,000
13             2001                           80,000,000
14             2002                           84,000,000
15             2003                           89,000,000
16             2004                           93,000,000
17             2005                           97,000,000
18             2006                           102,000,000
19             2007                           108,000,000
20             2008                           115,000,000
21             2009                           120,000,000
22             2010                           126,000,000
23             2011                           132,000,000
24             2012                           138,000,000
25             2013 and                       145,000,000
26        each fiscal year
27        thereafter that bonds
28        are outstanding under
29        Section 13.2 of the
30        Metropolitan Pier and
31        Exposition Authority Act,
32        but not after fiscal year 2029.
33        Beginning July 20, 1993 and in each month of each  fiscal
34    year  thereafter,  one-eighth  of the amount requested in the
 
                            -39-               LRB9208148SMdv
 1    certificate of the Chairman  of  the  Metropolitan  Pier  and
 2    Exposition  Authority  for  that fiscal year, less the amount
 3    deposited into the McCormick Place Expansion Project Fund  by
 4    the  State Treasurer in the respective month under subsection
 5    (g) of Section 13 of the  Metropolitan  Pier  and  Exposition
 6    Authority  Act,  plus cumulative deficiencies in the deposits
 7    required under this Section for previous  months  and  years,
 8    shall be deposited into the McCormick Place Expansion Project
 9    Fund,  until  the  full amount requested for the fiscal year,
10    but not in excess of the amount  specified  above  as  "Total
11    Deposit", has been deposited.
12        Subject  to  payment  of  amounts into the Build Illinois
13    Fund and the McCormick Place Expansion Project Fund  pursuant
14    to  the  preceding  paragraphs  or  in  any amendment thereto
15    hereafter enacted, each month the Department shall  pay  into
16    the  Local  Government  Distributive  Fund  0.4%  of  the net
17    revenue realized for the preceding month from the 5%  general
18    rate  or  0.4%  of  80%  of  the net revenue realized for the
19    preceding month from the 6.25% general rate, as the case  may
20    be,  on the selling price of tangible personal property which
21    amount shall, subject to  appropriation,  be  distributed  as
22    provided  in  Section  2 of the State Revenue Sharing Act. No
23    payments or distributions pursuant to this paragraph shall be
24    made if the tax imposed  by  this  Act  on  photo  processing
25    products  is  declared  unconstitutional,  or if the proceeds
26    from such tax are unavailable  for  distribution  because  of
27    litigation.
28        Subject  to  payment  of  amounts into the Build Illinois
29    Fund, the McCormick Place Expansion  Project  Fund,  and  the
30    Local  Government Distributive Fund pursuant to the preceding
31    paragraphs or in any amendments  thereto  hereafter  enacted,
32    beginning  July  1, 1993, the Department shall each month pay
33    into the Illinois Tax Increment Fund 0.27% of 80% of the  net
34    revenue  realized  for  the  preceding  month  from the 6.25%
 
                            -40-               LRB9208148SMdv
 1    general rate  on  the  selling  price  of  tangible  personal
 2    property.
 3        All  remaining moneys received by the Department pursuant
 4    to this Act shall be paid into the General  Revenue  Fund  of
 5    the State Treasury.
 6        As  soon  as  possible after the first day of each month,
 7    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 Motor Fuel  Tax
10    Fund  an  amount  equal  to  1.7%  of  80% of the net revenue
11    realized under this  Act  for  the  second  preceding  month.
12    Beginning  April 1, 2000, this transfer is no longer required
13    and shall not be made.
14        Net revenue realized for a month  shall  be  the  revenue
15    collected  by the State pursuant to this Act, less the amount
16    paid out during  that  month  as  refunds  to  taxpayers  for
17    overpayment of liability.
18    (Source: P.A. 90-612, eff. 7-8-98; 91-37, eff. 7-1-99; 91-51,
19    eff.  6-30-99;  91-101,  eff.  7-12-99; 91-541, eff. 8-13-99;
20    91-872, eff. 7-1-00.)

21        Section 20.  The Service Occupation Tax Act is amended by
22    changing Sections 3-10 and 9 as follows:

23        (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
24        Sec. 3-10. Rate of tax.   Unless  otherwise  provided  in
25    this  Section,  the tax imposed by this Act is at the rate of
26    6.25% of the "selling price", as defined in Section 2 of  the
27    Service  Use Tax Act, of the tangible personal property.  For
28    the purpose of computing this tax,  in  no  event  shall  the
29    "selling price" be less than the cost price to the serviceman
30    of  the  tangible personal property transferred.  The selling
31    price of each item of tangible personal property  transferred
32    as  an  incident  of  a  sale  of  service  may be shown as a
 
                            -41-               LRB9208148SMdv
 1    distinct and separate item on the serviceman's billing to the
 2    service customer. If the selling price is not so  shown,  the
 3    selling  price of the tangible personal property is deemed to
 4    be 50% of the serviceman's  entire  billing  to  the  service
 5    customer.   When,  however, a serviceman contracts to design,
 6    develop, and produce special order  machinery  or  equipment,
 7    the   tax   imposed  by  this  Act  shall  be  based  on  the
 8    serviceman's cost price of  the  tangible  personal  property
 9    transferred incident to the completion of the contract.
10        Beginning  on July 1, 2000 and through December 31, 2000,
11    with respect to motor fuel, as defined in Section 1.1 of  the
12    Motor  Fuel  Tax Law, and gasohol, as defined in Section 3-40
13    of the Use Tax Act, the tax is imposed at the rate of 1.25%.
14        With respect to gasohol, as defined in the Use  Tax  Act,
15    the  tax  imposed  by this Act shall apply to 70% of the cost
16    price of property transferred as an incident to the  sale  of
17    service on or after January 1, 1990, and before July 1, 2003,
18    and to 100% of the cost price thereafter.
19        Beginning   January  1,  2002,  with  respect  to  energy
20    efficient appliances, the tax  is  imposed  at  the  rate  of
21    1.25%.   "Energy  efficient  appliances" are clothes washers,
22    refrigerators, and dishwashers that meet or exceed applicable
23    energy saving efficiency requirements developed by the United
24    States Department of Energy for the Energy Star Program.  The
25    Department of Revenue, in  consultation  with  manufacturers,
26    retailers,  and  public  interest groups, must develop public
27    information programs and materials to identify and  encourage
28    the  sales  of products eligible for this tax reduction.  The
29    changes made to this Section by this amendatory  Act  of  the
30    92nd  General  Assembly  are  exempt  from  the provisions of
31    Section 3-55.
32        At the election of any  registered  serviceman  made  for
33    each  fiscal  year,  sales  of service in which the aggregate
34    annual cost price of tangible personal  property  transferred
 
                            -42-               LRB9208148SMdv
 1    as  an  incident to the sales of service is less than 35%, or
 2    75% in the case of servicemen transferring prescription drugs
 3    or servicemen engaged in  graphic  arts  production,  of  the
 4    aggregate  annual  total  gross  receipts  from  all sales of
 5    service, the tax imposed by this Act shall be  based  on  the
 6    serviceman's  cost  price  of  the tangible personal property
 7    transferred incident to the sale of those services.
 8        The tax shall be imposed  at  the  rate  of  1%  on  food
 9    prepared  for  immediate consumption and transferred incident
10    to a sale of service subject  to  this  Act  or  the  Service
11    Occupation  Tax  Act by an entity licensed under the Hospital
12    Licensing Act, the Nursing Home Care Act, or the  Child  Care
13    Act of 1969.  The tax shall also be imposed at the rate of 1%
14    on  food for human consumption that is to be consumed off the
15    premises where it is sold (other  than  alcoholic  beverages,
16    soft  drinks,  and  food that has been prepared for immediate
17    consumption and is not otherwise included in this  paragraph)
18    and   prescription   and  nonprescription  medicines,  drugs,
19    medical appliances, modifications to a motor vehicle for  the
20    purpose  of  rendering  it  usable  by a disabled person, and
21    insulin, urine testing materials, syringes, and needles  used
22    by  diabetics,  for  human  use.   For  the  purposes of this
23    Section, the term "soft drinks" means any complete, finished,
24    ready-to-use, non-alcoholic drink, whether carbonated or not,
25    including but not limited to soda water, cola,  fruit  juice,
26    vegetable juice, carbonated water, and all other preparations
27    commonly known as soft drinks of whatever kind or description
28    that  are  contained  in any closed or sealed can, carton, or
29    container,  regardless  of  size.   "Soft  drinks"  does  not
30    include coffee, tea, non-carbonated  water,  infant  formula,
31    milk  or  milk products as defined in the Grade A Pasteurized
32    Milk and Milk Products Act, or drinks containing 50% or  more
33    natural fruit or vegetable juice.
34        Notwithstanding  any  other provisions of this Act, "food
 
                            -43-               LRB9208148SMdv
 1    for human consumption that is to be consumed off the premises
 2    where it is sold" includes all food sold  through  a  vending
 3    machine,  except  soft  drinks  and  food  products  that are
 4    dispensed hot from  a  vending  machine,  regardless  of  the
 5    location of the vending machine.
 6    (Source:  P.A.  90-605,  eff.  6-30-98; 90-606, eff. 6-30-98;
 7    91-51, 6-30-99; 91-541, eff. 8-13-99; 91-872, eff. 7-1-00.)

 8        (35 ILCS 115/9) (from Ch. 120, par. 439.109)
 9        Sec.  9.   Each  serviceman  required  or  authorized  to
10    collect the tax herein imposed shall pay  to  the  Department
11    the  amount  of  such  tax at the time when he is required to
12    file his return for the period  during  which  such  tax  was
13    collectible,  less  a  discount  of  2.1% prior to January 1,
14    1990, and 1.75% on and after  January  1,  1990,  or  $5  per
15    calendar  year,  whichever  is  greater,  which is allowed to
16    reimburse the serviceman for expenses incurred in  collecting
17    the  tax,  keeping  records,  preparing  and  filing returns,
18    remitting the tax and supplying data  to  the  Department  on
19    request.
20        Where  such  tangible  personal  property is sold under a
21    conditional sales contract, or under any other form  of  sale
22    wherein  the payment of the principal sum, or a part thereof,
23    is extended beyond the close of  the  period  for  which  the
24    return  is  filed,  the serviceman, in collecting the tax may
25    collect, for each tax return period, only the tax  applicable
26    to  the  part  of  the selling price actually received during
27    such tax return period.
28        Except as provided hereinafter in  this  Section,  on  or
29    before  the  twentieth  day  of  each  calendar  month,  such
30    serviceman  shall  file  a  return for the preceding calendar
31    month in accordance with reasonable rules and regulations  to
32    be  promulgated  by  the  Department of Revenue.  Such return
33    shall be filed on a form prescribed  by  the  Department  and
 
                            -44-               LRB9208148SMdv
 1    shall   contain   such  information  as  the  Department  may
 2    reasonably require.
 3        The Department may require  returns  to  be  filed  on  a
 4    quarterly  basis.  If so required, a return for each calendar
 5    quarter shall be filed on or before the twentieth day of  the
 6    calendar  month  following  the end of such calendar quarter.
 7    The taxpayer shall also file a return with the Department for
 8    each of the first two months of each calendar quarter, on  or
 9    before  the  twentieth  day  of the following calendar month,
10    stating:
11             1.  The name of the seller;
12             2.  The address of the principal place  of  business
13        from which he engages in business as a serviceman in this
14        State;
15             3.  The total amount of taxable receipts received by
16        him   during  the  preceding  calendar  month,  including
17        receipts  from  charge  and  time  sales,  but  less  all
18        deductions allowed by law;
19             4.  The amount of credit provided in Section  2d  of
20        this Act;
21             5.  The amount of tax due;
22             5-5.  The signature of the taxpayer; and
23             6.  Such   other   reasonable   information  as  the
24        Department may require.
25        If a taxpayer fails to sign a return within 30 days after
26    the proper notice and demand for signature by the Department,
27    the return shall be considered valid and any amount shown  to
28    be due on the return shall be deemed assessed.
29        A  serviceman may accept a Manufacturer's Purchase Credit
30    certification from a purchaser in satisfaction of Service Use
31    Tax as provided in Section 3-70 of the Service Use Tax Act if
32    the  purchaser  provides  the  appropriate  documentation  as
33    required by Section 3-70 of the  Service  Use  Tax  Act.    A
34    Manufacturer's  Purchase  Credit certification, accepted by a
 
                            -45-               LRB9208148SMdv
 1    serviceman as provided in Section 3-70 of the Service Use Tax
 2    Act, may be  used  by  that  serviceman  to  satisfy  Service
 3    Occupation  Tax  liability  in  the  amount  claimed  in  the
 4    certification, not to exceed 6.25% of the receipts subject to
 5    tax from a qualifying purchase.
 6        If  the serviceman's average monthly tax liability to the
 7    Department does not exceed $200, the Department may authorize
 8    his returns to be filed on a quarter annual basis,  with  the
 9    return  for January, February and March of a given year being
10    due by April 20 of such year; with the return for April,  May
11    and  June  of a given year being due by July 20 of such year;
12    with the return for July, August and  September  of  a  given
13    year  being  due  by  October  20  of such year, and with the
14    return for October, November and December  of  a  given  year
15    being due by January 20 of the following year.
16        If  the serviceman's average monthly tax liability to the
17    Department does not exceed $50, the Department may  authorize
18    his  returns  to be filed on an annual basis, with the return
19    for a given year being due by January  20  of  the  following
20    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 serviceman  may  file  his
26    return, in the case of any serviceman who ceases to engage in
27    a  kind  of  business  which makes him responsible for filing
28    returns under this Act, such serviceman shall  file  a  final
29    return  under  this  Act  with the Department not more than 1
30    month after discontinuing such business.
31        Beginning October 1, 1993, a taxpayer who has an  average
32    monthly  tax  liability  of  $150,000  or more shall make all
33    payments required by rules of the  Department  by  electronic
34    funds  transfer.   Beginning  October 1, 1994, a taxpayer who
 
                            -46-               LRB9208148SMdv
 1    has an average monthly tax  liability  of  $100,000  or  more
 2    shall  make  all payments required by rules of the Department
 3    by electronic funds transfer.  Beginning October 1,  1995,  a
 4    taxpayer  who has an average monthly tax liability of $50,000
 5    or more shall make all payments  required  by  rules  of  the
 6    Department  by  electronic funds transfer.  Beginning October
 7    1, 2000, a taxpayer  who  has  an  annual  tax  liability  of
 8    $200,000 or more shall make all payments required by rules of
 9    the  Department  by  electronic  funds  transfer.   The  term
10    "annual  tax  liability"  shall  be the sum of the taxpayer's
11    liabilities under this Act, and under  all  other  State  and
12    local  occupation  and  use  tax  laws  administered  by  the
13    Department,  for the immediately preceding calendar year. The
14    term "average monthly tax liability" means  the  sum  of  the
15    taxpayer's  liabilities  under  this Act, and under all other
16    State and local occupation and use tax laws  administered  by
17    the  Department,  for the immediately preceding calendar year
18    divided by 12.
19        Before August 1 of  each  year  beginning  in  1993,  the
20    Department  shall  notify  all  taxpayers  required  to  make
21    payments   by  electronic  funds  transfer.    All  taxpayers
22    required to make payments by electronic funds transfer  shall
23    make  those  payments  for a minimum of one year beginning on
24    October 1.
25        Any taxpayer not required to make payments by  electronic
26    funds transfer may make payments by electronic funds transfer
27    with the permission of the Department.
28        All  taxpayers  required  to  make  payment by electronic
29    funds transfer and any taxpayers  authorized  to  voluntarily
30    make  payments  by electronic funds transfer shall make those
31    payments in the manner authorized by the Department.
32        The Department shall adopt such rules as are necessary to
33    effectuate a program of electronic  funds  transfer  and  the
34    requirements of this Section.
 
                            -47-               LRB9208148SMdv
 1        Where  a  serviceman collects the tax with respect to the
 2    selling price of tangible personal property  which  he  sells
 3    and  the  purchaser thereafter returns such tangible personal
 4    property and the serviceman refunds the selling price thereof
 5    to the purchaser, such serviceman shall also refund,  to  the
 6    purchaser,  the  tax  so  collected from the purchaser.  When
 7    filing his return for the period in which he refunds such tax
 8    to the purchaser, the serviceman may deduct the amount of the
 9    tax so refunded by  him  to  the  purchaser  from  any  other
10    Service   Occupation   Tax,   Service   Use  Tax,  Retailers'
11    Occupation Tax or  Use  Tax  which  such  serviceman  may  be
12    required  to pay or remit to the Department, as shown by such
13    return, provided that the amount of the tax  to  be  deducted
14    shall previously have been remitted to the Department by such
15    serviceman.   If  the  serviceman  shall  not previously have
16    remitted the amount of such tax to the Department,  he  shall
17    be entitled to no deduction hereunder upon refunding such tax
18    to the purchaser.
19        If  experience  indicates  such action to be practicable,
20    the Department may prescribe and  furnish  a  combination  or
21    joint  return  which will enable servicemen, who are required
22    to file returns  hereunder  and  also  under  the  Retailers'
23    Occupation  Tax  Act,  the Use Tax Act or the Service Use Tax
24    Act, to furnish all the return information  required  by  all
25    said Acts on the one form.
26        Where   the   serviceman   has  more  than  one  business
27    registered with the Department under  separate  registrations
28    hereunder,  such  serviceman  shall file separate returns for
29    each registered business.
30        Beginning January 1,  1990,  each  month  the  Department
31    shall  pay  into  the  Local  Government Tax Fund the revenue
32    realized for the preceding month from the 1% tax on sales  of
33    food  for  human  consumption which is to be consumed off the
34    premises where it is sold (other  than  alcoholic  beverages,
 
                            -48-               LRB9208148SMdv
 1    soft  drinks  and  food which has been prepared for immediate
 2    consumption) and prescription and nonprescription  medicines,
 3    drugs,   medical   appliances   and  insulin,  urine  testing
 4    materials, syringes and needles used by diabetics.
 5        Beginning January 1,  1990,  each  month  the  Department
 6    shall  pay  into the County and Mass Transit District Fund 4%
 7    of the revenue realized for  the  preceding  month  from  the
 8    6.25% general rate.
 9        Beginning August 1, 2000, each month the Department shall
10    pay into the County and Mass Transit District Fund 20% of the
11    net  revenue  realized for the preceding month from the 1.25%
12    rate on the selling price of motor fuel and gasohol.
13        Beginning February 1, 2002,  each  month  the  Department
14    shall  pay into the County and Mass Transit District Fund 20%
15    of the net revenue realized for the preceding month from  the
16    1.25%   rate   on  the  selling  price  of  energy  efficient
17    appliances.
18        Beginning January 1,  1990,  each  month  the  Department
19    shall  pay  into  the  Local  Government  Tax Fund 16% of the
20    revenue realized for  the  preceding  month  from  the  6.25%
21    general rate on transfers of tangible personal property.
22        Beginning August 1, 2000, each month the Department shall
23    pay into the Local Government Tax Fund 80% of the net revenue
24    realized  for  the preceding month from the 1.25% rate on the
25    selling price of motor fuel and gasohol.
26        Beginning February 1, 2002,  each  month  the  Department
27    shall  pay  into the Local Government Tax Fund 80% of the net
28    revenue realized for the preceding month from the 1.25%  rate
29    on the selling price of energy efficient appliances.
30        Of the remainder of the moneys received by the Department
31    pursuant  to  this  Act, (a) 1.75% thereof shall be paid into
32    the Build Illinois Fund and (b) prior to July 1,  1989,  2.2%
33    and  on  and  after  July 1, 1989, 3.8% thereof shall be paid
34    into the Build Illinois Fund; provided, however, that  if  in
 
                            -49-               LRB9208148SMdv
 1    any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
 2    as  the case may be, of the moneys received by the Department
 3    and required to be paid into the Build Illinois Fund pursuant
 4    to Section 3 of the Retailers' Occupation Tax Act, Section  9
 5    of the Use Tax Act, Section 9 of the Service Use Tax Act, and
 6    Section  9 of the Service Occupation Tax Act, such Acts being
 7    hereinafter called the "Tax Acts" and such aggregate of  2.2%
 8    or  3.8%,  as  the  case  may be, of moneys being hereinafter
 9    called the "Tax Act Amount", and (2) the  amount  transferred
10    to the Build Illinois Fund from the State and Local Sales Tax
11    Reform  Fund  shall  be less than the Annual Specified Amount
12    (as defined in Section 3 of  the  Retailers'  Occupation  Tax
13    Act),  an amount equal to the difference shall be immediately
14    paid into the Build Illinois Fund from other moneys  received
15    by  the  Department  pursuant  to  the  Tax Acts; and further
16    provided, that if on the last business day of any  month  the
17    sum  of  (1) the Tax Act Amount required to be deposited into
18    the Build Illinois Account in the Build Illinois Fund  during
19    such  month  and (2) the amount transferred during such month
20    to the Build Illinois Fund from the State and Local Sales Tax
21    Reform Fund shall have been less  than  1/12  of  the  Annual
22    Specified  Amount, an amount equal to the difference shall be
23    immediately paid into the  Build  Illinois  Fund  from  other
24    moneys  received  by the Department pursuant to the Tax Acts;
25    and, further provided, that in no event  shall  the  payments
26    required  under  the  preceding  proviso  result in aggregate
27    payments into the Build Illinois Fund pursuant to this clause
28    (b) for any fiscal year in excess of the greater of  (i)  the
29    Tax  Act  Amount or (ii) the Annual Specified Amount for such
30    fiscal year; and, further provided, that the amounts  payable
31    into  the  Build Illinois Fund under this clause (b) shall be
32    payable only until such  time  as  the  aggregate  amount  on
33    deposit  under each trust indenture securing Bonds issued and
34    outstanding pursuant  to  the  Build  Illinois  Bond  Act  is
 
                            -50-               LRB9208148SMdv
 1    sufficient, taking into account any future investment income,
 2    to  fully provide, in accordance with such indenture, for the
 3    defeasance of or the payment of the principal of, premium, if
 4    any, and interest on the Bonds secured by such indenture  and
 5    on  any  Bonds  expected to be issued thereafter and all fees
 6    and costs payable with respect thereto, all as  certified  by
 7    the  Director  of  the  Bureau of the Budget.  If on the last
 8    business day of any month  in  which  Bonds  are  outstanding
 9    pursuant to the Build Illinois Bond Act, the aggregate of the
10    moneys  deposited  in  the Build Illinois Bond Account in the
11    Build Illinois Fund in such month  shall  be  less  than  the
12    amount  required  to  be  transferred  in such month from the
13    Build Illinois  Bond  Account  to  the  Build  Illinois  Bond
14    Retirement  and  Interest  Fund pursuant to Section 13 of the
15    Build Illinois Bond Act, an amount equal to  such  deficiency
16    shall  be  immediately paid from other moneys received by the
17    Department pursuant to the Tax Acts  to  the  Build  Illinois
18    Fund;  provided,  however, that any amounts paid to the Build
19    Illinois Fund in any fiscal year pursuant  to  this  sentence
20    shall be deemed to constitute payments pursuant to clause (b)
21    of  the  preceding  sentence  and  shall  reduce  the  amount
22    otherwise payable for such fiscal year pursuant to clause (b)
23    of  the  preceding  sentence.   The  moneys  received  by the
24    Department pursuant to this Act and required to be  deposited
25    into the Build Illinois Fund are subject to the pledge, claim
26    and charge set forth in Section 12 of the Build Illinois Bond
27    Act.
28        Subject  to  payment  of  amounts into the Build Illinois
29    Fund as  provided  in  the  preceding  paragraph  or  in  any
30    amendment  thereto hereafter enacted, the following specified
31    monthly  installment  of  the   amount   requested   in   the
32    certificate  of  the  Chairman  of  the Metropolitan Pier and
33    Exposition Authority provided  under  Section  8.25f  of  the
34    State  Finance  Act, but not in excess of the sums designated
 
                            -51-               LRB9208148SMdv
 1    as "Total Deposit", shall be deposited in the aggregate  from
 2    collections  under Section 9 of the Use Tax Act, Section 9 of
 3    the Service Use Tax Act, Section 9 of the Service  Occupation
 4    Tax  Act,  and Section 3 of the Retailers' Occupation Tax Act
 5    into the  McCormick  Place  Expansion  Project  Fund  in  the
 6    specified fiscal years.
 7             Fiscal Year                   Total Deposit
 8                 1993                            $0
 9                 1994                        53,000,000
10                 1995                        58,000,000
11                 1996                        61,000,000
12                 1997                        64,000,000
13                 1998                        68,000,000
14                 1999                        71,000,000
15                 2000                        75,000,000
16                 2001                        80,000,000
17                 2002                        84,000,000
18                 2003                        89,000,000
19                 2004                        93,000,000
20                 2005                        97,000,000
21                 2006                       102,000,000
22                 2007                       108,000,000
23                 2008                       115,000,000
24                 2009                       120,000,000
25                 2010                       126,000,000
26                 2011                       132,000,000
27                 2012                       138,000,000
28                 2013 and                   145,000,000
29             each fiscal year
30          thereafter that bonds
31          are outstanding under
32           Section 13.2 of the
33          Metropolitan Pier and
34           Exposition Authority
 
                            -52-               LRB9208148SMdv
 1        Act, but not after fiscal year 2029.
 2        Beginning  July 20, 1993 and in each month of each fiscal
 3    year thereafter, one-eighth of the amount  requested  in  the
 4    certificate  of  the  Chairman  of  the Metropolitan Pier and
 5    Exposition Authority for that fiscal year,  less  the  amount
 6    deposited  into the McCormick Place Expansion Project Fund by
 7    the State Treasurer in the respective month under  subsection
 8    (g)  of  Section  13  of the Metropolitan Pier and Exposition
 9    Authority Act, plus cumulative deficiencies in  the  deposits
10    required  under  this  Section for previous months and years,
11    shall be deposited into the McCormick Place Expansion Project
12    Fund, until the full amount requested for  the  fiscal  year,
13    but  not  in  excess  of the amount specified above as "Total
14    Deposit", has been deposited.
15        Subject to payment of amounts  into  the  Build  Illinois
16    Fund  and the McCormick Place Expansion Project Fund pursuant
17    to the preceding  paragraphs  or  in  any  amendment  thereto
18    hereafter  enacted,  each month the Department shall pay into
19    the Local  Government  Distributive  Fund  0.4%  of  the  net
20    revenue  realized for the preceding month from the 5% general
21    rate or 0.4% of 80% of  the  net  revenue  realized  for  the
22    preceding  month from the 6.25% general rate, as the case may
23    be, on the selling price of tangible personal property  which
24    amount  shall,  subject  to  appropriation, be distributed as
25    provided in Section 2 of the State Revenue Sharing  Act.   No
26    payments or distributions pursuant to this paragraph shall be
27    made  if  the  tax  imposed  by  this  Act on photoprocessing
28    products is declared unconstitutional,  or  if  the  proceeds
29    from  such  tax  are  unavailable for distribution because of
30    litigation.
31        Subject to payment of amounts  into  the  Build  Illinois
32    Fund,  the  McCormick  Place  Expansion Project Fund, and the
33    Local Government Distributive Fund pursuant to the  preceding
34    paragraphs  or  in  any amendments thereto hereafter enacted,
 
                            -53-               LRB9208148SMdv
 1    beginning July 1, 1993, the Department shall each  month  pay
 2    into  the Illinois Tax Increment Fund 0.27% of 80% of the net
 3    revenue realized for  the  preceding  month  from  the  6.25%
 4    general  rate  on  the  selling  price  of  tangible personal
 5    property.
 6        Remaining moneys received by the Department  pursuant  to
 7    this  Act  shall be paid into the General Revenue Fund of the
 8    State Treasury.
 9        The Department may, upon separate  written  notice  to  a
10    taxpayer,  require  the taxpayer to prepare and file with the
11    Department on a form prescribed by the Department within  not
12    less  than  60  days  after  receipt  of the notice an annual
13    information return for the tax year specified in the  notice.
14    Such   annual  return  to  the  Department  shall  include  a
15    statement of gross receipts as shown by the  taxpayer's  last
16    Federal  income  tax  return.   If  the total receipts of the
17    business as reported in the Federal income tax return do  not
18    agree  with  the gross receipts reported to the Department of
19    Revenue for the same period, the taxpayer shall attach to his
20    annual return a schedule showing a reconciliation  of  the  2
21    amounts  and  the reasons for the difference.  The taxpayer's
22    annual return to the Department shall also disclose the  cost
23    of goods sold by the taxpayer during the year covered by such
24    return,  opening  and  closing  inventories of such goods for
25    such year, cost of goods used from stock or taken from  stock
26    and  given  away  by  the taxpayer during such year, pay roll
27    information of the taxpayer's business during such  year  and
28    any  additional  reasonable  information which the Department
29    deems would be helpful in determining  the  accuracy  of  the
30    monthly,  quarterly  or annual returns filed by such taxpayer
31    as hereinbefore provided for in this Section.
32        If the annual information return required by this Section
33    is not filed when and as  required,  the  taxpayer  shall  be
34    liable as follows:
 
                            -54-               LRB9208148SMdv
 1             (i)  Until  January  1,  1994, the taxpayer shall be
 2        liable for a penalty equal to 1/6 of 1% of  the  tax  due
 3        from such taxpayer under this Act during the period to be
 4        covered  by  the annual return for each month or fraction
 5        of a month until such return is filed  as  required,  the
 6        penalty  to  be assessed and collected in the same manner
 7        as any other penalty provided for in this Act.
 8             (ii)  On and after January  1,  1994,  the  taxpayer
 9        shall be liable for a penalty as described in Section 3-4
10        of the Uniform Penalty and Interest Act.
11        The chief executive officer, proprietor, owner or highest
12    ranking  manager  shall sign the annual return to certify the
13    accuracy of the information contained  therein.   Any  person
14    who  willfully  signs  the  annual return containing false or
15    inaccurate  information  shall  be  guilty  of  perjury   and
16    punished  accordingly.   The annual return form prescribed by
17    the Department  shall  include  a  warning  that  the  person
18    signing the return may be liable for perjury.
19        The  foregoing  portion  of  this  Section concerning the
20    filing of an annual information return shall not apply  to  a
21    serviceman  who  is not required to file an income tax return
22    with the United States Government.
23        As soon as possible after the first day  of  each  month,
24    upon   certification   of  the  Department  of  Revenue,  the
25    Comptroller shall order transferred and the  Treasurer  shall
26    transfer  from the General Revenue Fund to the Motor Fuel Tax
27    Fund an amount equal to  1.7%  of  80%  of  the  net  revenue
28    realized  under  this  Act  for  the  second preceding month.
29    Beginning April 1, 2000, this transfer is no longer  required
30    and shall not be made.
31        Net  revenue  realized  for  a month shall be the revenue
32    collected by the State pursuant to this Act, less the  amount
33    paid  out  during  that  month  as  refunds  to taxpayers for
34    overpayment of liability.
 
                            -55-               LRB9208148SMdv
 1        For greater simplicity of  administration,  it  shall  be
 2    permissible  for  manufacturers,  importers  and  wholesalers
 3    whose  products  are sold by numerous servicemen in Illinois,
 4    and who wish to do  so,  to  assume  the  responsibility  for
 5    accounting  and  paying  to  the  Department all tax accruing
 6    under this Act with respect to such sales, if the  servicemen
 7    who  are  affected  do  not  make  written  objection  to the
 8    Department to this arrangement.
 9    (Source: P.A. 90-612, eff. 7-8-98; 91-37, eff. 7-1-99; 91-51,
10    eff. 6-30-99; 91-101, eff.  7-12-99;  91-541,  eff.  8-13-99;
11    91-872, eff. 7-1-00.)

12        Section 25.  The Retailers' Occupation Tax Act is amended
13    by changing Sections 2-10 and 3 as follows:

14        (35 ILCS 120/2-10) (from Ch. 120, par. 441-10)
15        Sec.  2-10.  Rate  of  tax.  Unless otherwise provided in
16    this Section, the tax imposed by this Act is at the  rate  of
17    6.25%  of  gross  receipts  from  sales  of tangible personal
18    property made in the course of business.
19        Beginning on July 1, 2000 and through December 31,  2000,
20    with  respect to motor fuel, as defined in Section 1.1 of the
21    Motor Fuel Tax Law, and gasohol, as defined in  Section  3-40
22    of the Use Tax Act, the tax is imposed at the rate of 1.25%.
23        Within   14   days  after  the  effective  date  of  this
24    amendatory Act of the 91st General Assembly, each retailer of
25    motor fuel and gasohol shall cause the following notice to be
26    posted  in  a  prominently  visible  place  on  each   retail
27    dispensing  device  that  is  used  to dispense motor fuel or
28    gasohol in the State of Illinois:  "As of July 1,  2000,  the
29    State  of  Illinois has eliminated the State's share of sales
30    tax on motor fuel and gasohol through December 31, 2000.  The
31    price  on  this  pump  should  reflect the elimination of the
32    tax."  The notice shall be printed in bold print  on  a  sign
 
                            -56-               LRB9208148SMdv
 1    that is no smaller than 4 inches by 8 inches.  The sign shall
 2    be  clearly  visible to customers.  Any retailer who fails to
 3    post or maintain a required sign through December 31, 2000 is
 4    guilty of a petty offense for which the fine  shall  be  $500
 5    per day per each retail premises where a violation occurs.
 6        With  respect  to gasohol, as defined in the Use Tax Act,
 7    the tax imposed by this Act applies to 70% of the proceeds of
 8    sales made on or after January 1, 1990, and  before  July  1,
 9    2003, and to 100% of the proceeds of sales made thereafter.
10        Beginning   January  1,  2002,  with  respect  to  energy
11    efficient appliances, the tax  is  imposed  at  the  rate  of
12    1.25%.   "Energy  efficient  appliances" are clothes washers,
13    refrigerators, and dishwashers that meet or exceed applicable
14    energy saving efficiency requirements developed by the United
15    States Department of Energy for the Energy Star Program.  The
16    Department of Revenue, in  consultation  with  manufacturers,
17    retailers,  and  public  interest groups, must develop public
18    information programs and materials to identify and  encourage
19    the  sales  of products eligible for this tax reduction.  The
20    changes made to this Section by this amendatory  Act  of  the
21    92nd  General  Assembly  are  exempt  from  the provisions of
22    Section 2-70.
23        With respect to food for human consumption that is to  be
24    consumed  off  the  premises  where  it  is  sold (other than
25    alcoholic beverages, soft drinks,  and  food  that  has  been
26    prepared  for  immediate  consumption)  and  prescription and
27    nonprescription   medicines,   drugs,   medical   appliances,
28    modifications to a motor vehicle for the purpose of rendering
29    it usable by a disabled person, and  insulin,  urine  testing
30    materials, syringes, and needles used by diabetics, for human
31    use,  the  tax is imposed at the rate of 1%. For the purposes
32    of this Section, the term "soft drinks" means  any  complete,
33    finished,    ready-to-use,   non-alcoholic   drink,   whether
34    carbonated or not, including but not limited to  soda  water,
 
                            -57-               LRB9208148SMdv
 1    cola, fruit juice, vegetable juice, carbonated water, and all
 2    other  preparations commonly known as soft drinks of whatever
 3    kind or description that  are  contained  in  any  closed  or
 4    sealed bottle, can, carton, or container, regardless of size.
 5    "Soft  drinks"  does  not include coffee, tea, non-carbonated
 6    water, infant formula, milk or milk products  as  defined  in
 7    the Grade A Pasteurized Milk and Milk Products Act, or drinks
 8    containing 50% or more natural fruit or vegetable juice.
 9        Notwithstanding  any  other provisions of this Act, "food
10    for human consumption that is to be consumed off the premises
11    where it is sold" includes all food sold  through  a  vending
12    machine,  except  soft  drinks  and  food  products  that are
13    dispensed hot from  a  vending  machine,  regardless  of  the
14    location of the vending machine.
15    (Source:  P.A.  90-605,  eff.  6-30-98; 90-606, eff. 6-30-98;
16    91-51, eff. 6-30-99; 91-872, eff. 7-1-00.)

17        (35 ILCS 120/3) (from Ch. 120, par. 442)
18        Sec. 3.  Except as provided in this Section, on or before
19    the twentieth  day  of  each  calendar  month,  every  person
20    engaged in the business of selling tangible personal property
21    at  retail  in this State during the preceding calendar month
22    shall file a return with the Department, stating:
23             1.  The name of the seller;
24             2.  His residence address and  the  address  of  his
25        principal  place  of  business  and  the  address  of the
26        principal place of  business  (if  that  is  a  different
27        address) from which he engages in the business of selling
28        tangible personal property at retail in this State;
29             3.  Total  amount of receipts received by him during
30        the preceding calendar month or quarter, as the case  may
31        be,  from  sales  of tangible personal property, and from
32        services furnished, by him during such preceding calendar
33        month or quarter;
 
                            -58-               LRB9208148SMdv
 1             4.  Total  amount  received  by   him   during   the
 2        preceding  calendar  month  or quarter on charge and time
 3        sales of tangible personal property,  and  from  services
 4        furnished, by him prior to the month or quarter for which
 5        the return is filed;
 6             5.  Deductions allowed by law;
 7             6.  Gross receipts which were received by him during
 8        the  preceding  calendar  month  or  quarter and upon the
 9        basis of which the tax is imposed;
10             7.  The amount of credit provided in Section  2d  of
11        this Act;
12             8.  The amount of tax due;
13             9.  The signature of the taxpayer; and
14             10.  Such   other   reasonable  information  as  the
15        Department may require.
16        If a taxpayer fails to sign a return within 30 days after
17    the proper notice and demand for signature by the Department,
18    the return shall be considered valid and any amount shown  to
19    be due on the return shall be deemed assessed.
20        Each  return  shall  be  accompanied  by the statement of
21    prepaid tax issued pursuant to Section 2e for which credit is
22    claimed.
23        A retailer may accept a  Manufacturer's  Purchase  Credit
24    certification  from a purchaser in satisfaction of Use Tax as
25    provided in Section 3-85 of the Use Tax Act if the  purchaser
26    provides the appropriate documentation as required by Section
27    3-85  of  the  Use Tax Act.  A Manufacturer's Purchase Credit
28    certification, accepted by a retailer as provided in  Section
29    3-85  of  the  Use  Tax  Act, may be used by that retailer to
30    satisfy Retailers' Occupation Tax  liability  in  the  amount
31    claimed  in  the  certification,  not  to exceed 6.25% of the
32    receipts subject to tax from a qualifying purchase.
33        The Department may require  returns  to  be  filed  on  a
34    quarterly  basis.  If so required, a return for each calendar
 
                            -59-               LRB9208148SMdv
 1    quarter shall be filed on or before the twentieth day of  the
 2    calendar  month  following  the end of such calendar quarter.
 3    The taxpayer shall also file a return with the Department for
 4    each of the first two months of each calendar quarter, on  or
 5    before  the  twentieth  day  of the following calendar month,
 6    stating:
 7             1.  The name of the seller;
 8             2.  The address of the principal place  of  business
 9        from which he engages in the business of selling tangible
10        personal property at retail in this State;
11             3.  The total amount of taxable receipts received by
12        him  during  the  preceding  calendar month from sales of
13        tangible personal property by him during  such  preceding
14        calendar  month,  including receipts from charge and time
15        sales, but less all deductions allowed by law;
16             4.  The amount of credit provided in Section  2d  of
17        this Act;
18             5.  The amount of tax due; and
19             6.  Such   other   reasonable   information  as  the
20        Department may require.
21        If a total amount of less than $1 is payable,  refundable
22    or creditable, such amount shall be disregarded if it is less
23    than  50 cents and shall be increased to $1 if it is 50 cents
24    or more.
25        Beginning October 1, 1993, a taxpayer who has an  average
26    monthly  tax  liability  of  $150,000  or more shall make all
27    payments required by rules of the  Department  by  electronic
28    funds  transfer.   Beginning  October 1, 1994, a taxpayer who
29    has an average monthly tax  liability  of  $100,000  or  more
30    shall  make  all payments required by rules of the Department
31    by electronic funds transfer.  Beginning October 1,  1995,  a
32    taxpayer  who has an average monthly tax liability of $50,000
33    or more shall make all payments  required  by  rules  of  the
34    Department  by  electronic funds transfer.  Beginning October
 
                            -60-               LRB9208148SMdv
 1    1, 2000, a taxpayer  who  has  an  annual  tax  liability  of
 2    $200,000 or more shall make all payments required by rules of
 3    the  Department  by  electronic  funds  transfer.   The  term
 4    "annual  tax  liability"  shall  be the sum of the taxpayer's
 5    liabilities under this Act, and under  all  other  State  and
 6    local  occupation  and  use  tax  laws  administered  by  the
 7    Department,  for the immediately preceding calendar year. The
 8    term "average monthly tax liability" shall be the sum of  the
 9    taxpayer's  liabilities  under  this Act, and under all other
10    State and local occupation and use tax laws  administered  by
11    the  Department,  for the immediately preceding calendar year
12    divided by 12.
13        Before August 1 of  each  year  beginning  in  1993,  the
14    Department  shall  notify  all  taxpayers  required  to  make
15    payments   by   electronic  funds  transfer.   All  taxpayers
16    required to make payments by electronic funds transfer  shall
17    make  those  payments  for a minimum of one year beginning on
18    October 1.
19        Any taxpayer not required to make payments by  electronic
20    funds transfer may make payments by electronic funds transfer
21    with the permission of the Department.
22        All  taxpayers  required  to  make  payment by electronic
23    funds transfer and any taxpayers  authorized  to  voluntarily
24    make  payments  by electronic funds transfer shall make those
25    payments in the manner authorized by the Department.
26        The Department shall adopt such rules as are necessary to
27    effectuate a program of electronic  funds  transfer  and  the
28    requirements of this Section.
29        Any  amount  which is required to be shown or reported on
30    any return or other document under this Act  shall,  if  such
31    amount  is  not  a  whole-dollar  amount, be increased to the
32    nearest whole-dollar amount in any case where the  fractional
33    part  of  a  dollar is 50 cents or more, and decreased to the
34    nearest whole-dollar amount where the fractional  part  of  a
 
                            -61-               LRB9208148SMdv
 1    dollar is less than 50 cents.
 2        If  the  retailer is otherwise required to file a monthly
 3    return and if the retailer's average monthly tax liability to
 4    the Department does  not  exceed  $200,  the  Department  may
 5    authorize  his returns to be filed on a quarter annual basis,
 6    with the return for January, February and March  of  a  given
 7    year  being due by April 20 of such year; with the return for
 8    April, May and June of a given year being due by July  20  of
 9    such  year; with the return for July, August and September of
10    a given year being due by October 20 of such year,  and  with
11    the return for October, November and December of a given year
12    being due by January 20 of the following year.
13        If  the  retailer is otherwise required to file a monthly
14    or quarterly return and if the retailer's average monthly tax
15    liability with  the  Department  does  not  exceed  $50,  the
16    Department may authorize his returns to be filed on an annual
17    basis,  with the return for a given year being due by January
18    20 of the following year.
19        Such quarter annual and annual returns, as  to  form  and
20    substance,  shall  be  subject  to  the  same requirements as
21    monthly returns.
22        Notwithstanding  any  other   provision   in   this   Act
23    concerning  the  time  within  which  a retailer may file his
24    return, in the case of any retailer who ceases to engage in a
25    kind of business  which  makes  him  responsible  for  filing
26    returns  under  this  Act,  such  retailer shall file a final
27    return under this Act with the Department not more  than  one
28    month after discontinuing such business.
29        Where   the  same  person  has  more  than  one  business
30    registered with the Department under  separate  registrations
31    under  this Act, such person may not file each return that is
32    due  as  a  single  return  covering  all   such   registered
33    businesses,  but  shall  file  separate returns for each such
34    registered business.
 
                            -62-               LRB9208148SMdv
 1        In addition, with respect to motor vehicles,  watercraft,
 2    aircraft,  and  trailers  that  are required to be registered
 3    with an agency of this State,  every  retailer  selling  this
 4    kind  of  tangible  personal  property  shall  file, with the
 5    Department, upon a form to be prescribed and supplied by  the
 6    Department,  a separate return for each such item of tangible
 7    personal property which the retailer sells, except  that  if,
 8    in   the  same  transaction,  (i)  a  retailer  of  aircraft,
 9    watercraft, motor vehicles or trailers  transfers  more  than
10    one aircraft, watercraft, motor vehicle or trailer to another
11    aircraft,  watercraft,  motor  vehicle  retailer  or  trailer
12    retailer  for  the  purpose  of  resale or (ii) a retailer of
13    aircraft, watercraft, motor vehicles, or  trailers  transfers
14    more than one aircraft, watercraft, motor vehicle, or trailer
15    to  a  purchaser  for  use  as  a qualifying rolling stock as
16    provided in Section 2-5 of this Act,  then  that  seller  may
17    report  the  transfer  of  all  aircraft,  watercraft,  motor
18    vehicles  or  trailers  involved  in  that transaction to the
19    Department on the same uniform invoice-transaction  reporting
20    return  form.   For  purposes  of  this Section, "watercraft"
21    means a Class 2, Class 3, or Class 4 watercraft as defined in
22    Section 3-2 of  the  Boat  Registration  and  Safety  Act,  a
23    personal  watercraft,  or  any  boat equipped with an inboard
24    motor.
25        Any retailer who sells only motor  vehicles,  watercraft,
26    aircraft, or trailers that are required to be registered with
27    an  agency  of  this State, so that all retailers' occupation
28    tax liability is required to be reported, and is reported, on
29    such transaction reporting returns and who is  not  otherwise
30    required  to file monthly or quarterly returns, need not file
31    monthly or quarterly returns.  However, those retailers shall
32    be required to file returns on an annual basis.
33        The transaction reporting return, in the  case  of  motor
34    vehicles  or trailers that are required to be registered with
 
                            -63-               LRB9208148SMdv
 1    an agency of this State, shall be the same  document  as  the
 2    Uniform  Invoice referred to in Section 5-402 of The Illinois
 3    Vehicle Code and must  show  the  name  and  address  of  the
 4    seller;  the name and address of the purchaser; the amount of
 5    the  selling  price  including  the  amount  allowed  by  the
 6    retailer for traded-in property, if any; the  amount  allowed
 7    by the retailer for the traded-in tangible personal property,
 8    if  any,  to the extent to which Section 1 of this Act allows
 9    an exemption for the value of traded-in property; the balance
10    payable after deducting  such  trade-in  allowance  from  the
11    total  selling price; the amount of tax due from the retailer
12    with respect to such transaction; the amount of tax collected
13    from the purchaser by the retailer on  such  transaction  (or
14    satisfactory  evidence  that  such  tax  is  not  due in that
15    particular instance, if that is claimed to be the fact);  the
16    place  and  date  of the sale; a sufficient identification of
17    the property sold; such other information as is  required  in
18    Section  5-402  of  The Illinois Vehicle Code, and such other
19    information as the Department may reasonably require.
20        The  transaction  reporting  return  in   the   case   of
21    watercraft  or aircraft must show the name and address of the
22    seller; the name and address of the purchaser; the amount  of
23    the  selling  price  including  the  amount  allowed  by  the
24    retailer  for  traded-in property, if any; the amount allowed
25    by the retailer for the traded-in tangible personal property,
26    if any, to the extent to which Section 1 of this  Act  allows
27    an exemption for the value of traded-in property; the balance
28    payable  after  deducting  such  trade-in  allowance from the
29    total selling price; the amount of tax due from the  retailer
30    with respect to such transaction; the amount of tax collected
31    from  the  purchaser  by the retailer on such transaction (or
32    satisfactory evidence that  such  tax  is  not  due  in  that
33    particular  instance, if that is claimed to be the fact); the
34    place and date of the sale, a  sufficient  identification  of
 
                            -64-               LRB9208148SMdv
 1    the   property  sold,  and  such  other  information  as  the
 2    Department may reasonably require.
 3        Such transaction reporting  return  shall  be  filed  not
 4    later than 20 days after the day of delivery of the item that
 5    is  being  sold, but may be filed by the retailer at any time
 6    sooner than that if he chooses to  do  so.   The  transaction
 7    reporting  return  and  tax  remittance or proof of exemption
 8    from  the  Illinois  use  tax  may  be  transmitted  to   the
 9    Department  by  way  of the State agency with which, or State
10    officer with whom the  tangible  personal  property  must  be
11    titled or registered (if titling or registration is required)
12    if  the Department and such agency or State officer determine
13    that  this  procedure  will  expedite   the   processing   of
14    applications for title or registration.
15        With each such transaction reporting return, the retailer
16    shall  remit  the  proper  amount of tax due (or shall submit
17    satisfactory evidence that the sale is not taxable if that is
18    the case), to the Department or  its  agents,  whereupon  the
19    Department  shall  issue,  in the purchaser's name, a use tax
20    receipt (or a certificate of exemption if the  Department  is
21    satisfied  that the particular sale is tax exempt) which such
22    purchaser may submit to  the  agency  with  which,  or  State
23    officer  with  whom,  he  must title or register the tangible
24    personal  property  that   is   involved   (if   titling   or
25    registration  is  required)  in  support  of such purchaser's
26    application for an Illinois certificate or other evidence  of
27    title or registration to such tangible personal property.
28        No  retailer's failure or refusal to remit tax under this
29    Act precludes a user, who has paid  the  proper  tax  to  the
30    retailer,  from  obtaining  his certificate of title or other
31    evidence of title or registration (if titling or registration
32    is required) upon satisfying the Department  that  such  user
33    has paid the proper tax (if tax is due) to the retailer.  The
34    Department  shall  adopt  appropriate  rules to carry out the
 
                            -65-               LRB9208148SMdv
 1    mandate of this paragraph.
 2        If the user who would otherwise pay tax to  the  retailer
 3    wants  the transaction reporting return filed and the payment
 4    of the tax or proof  of  exemption  made  to  the  Department
 5    before the retailer is willing to take these actions and such
 6    user  has  not  paid  the  tax to the retailer, such user may
 7    certify to the fact of such delay by  the  retailer  and  may
 8    (upon  the  Department  being  satisfied of the truth of such
 9    certification)  transmit  the  information  required  by  the
10    transaction reporting return and the remittance  for  tax  or
11    proof  of exemption directly to the Department and obtain his
12    tax receipt or exemption determination, in  which  event  the
13    transaction  reporting  return  and  tax remittance (if a tax
14    payment was required) shall be credited by the Department  to
15    the  proper  retailer's  account  with  the  Department,  but
16    without  the  2.1%  or  1.75%  discount  provided for in this
17    Section being allowed.  When the user pays the  tax  directly
18    to  the  Department,  he shall pay the tax in the same amount
19    and in the same form in which it would be remitted if the tax
20    had been remitted to the Department by the retailer.
21        Refunds made by the seller during  the  preceding  return
22    period   to  purchasers,  on  account  of  tangible  personal
23    property returned to  the  seller,  shall  be  allowed  as  a
24    deduction  under  subdivision  5  of his monthly or quarterly
25    return,  as  the  case  may  be,  in  case  the  seller   had
26    theretofore  included  the  receipts  from  the  sale of such
27    tangible personal property in a return filed by him  and  had
28    paid  the  tax  imposed  by  this  Act  with  respect to such
29    receipts.
30        Where the seller is a corporation, the  return  filed  on
31    behalf  of such corporation shall be signed by the president,
32    vice-president, secretary or treasurer  or  by  the  properly
33    accredited agent of such corporation.
34        Where  the  seller  is  a  limited liability company, the
 
                            -66-               LRB9208148SMdv
 1    return filed on behalf of the limited liability company shall
 2    be signed by a manager, member, or properly accredited  agent
 3    of the limited liability company.
 4        Except  as  provided in this Section, the retailer filing
 5    the return under this Section shall, at the  time  of  filing
 6    such  return, pay to the Department the amount of tax imposed
 7    by this Act less a discount of 2.1% prior to January 1,  1990
 8    and  1.75%  on  and after January 1, 1990, or $5 per calendar
 9    year, whichever is greater, which is allowed to reimburse the
10    retailer  for  the  expenses  incurred  in  keeping  records,
11    preparing and filing returns, remitting the tax and supplying
12    data to the  Department  on  request.   Any  prepayment  made
13    pursuant  to  Section 2d of this Act shall be included in the
14    amount on which such 2.1% or 1.75% discount is computed.   In
15    the  case  of  retailers  who  report  and  pay  the tax on a
16    transaction  by  transaction  basis,  as  provided  in   this
17    Section,  such  discount  shall  be  taken with each such tax
18    remittance instead of when such retailer files  his  periodic
19    return.
20        Before October 1, 2000, if the taxpayer's average monthly
21    tax  liability  to the Department under this Act, the Use Tax
22    Act, the Service Occupation Tax Act, and the Service Use  Tax
23    Act,  excluding  any  liability  for  prepaid sales tax to be
24    remitted in accordance with  Section  2d  of  this  Act,  was
25    $10,000  or  more  during  the  preceding 4 complete calendar
26    quarters, he shall file a return  with  the  Department  each
27    month  by  the 20th day of the month next following the month
28    during which such tax liability is incurred  and  shall  make
29    payments  to  the Department on or before the 7th, 15th, 22nd
30    and last day of the month  during  which  such  liability  is
31    incurred.  On  and  after  October 1, 2000, if the taxpayer's
32    average monthly tax liability to the  Department  under  this
33    Act, the Use Tax Act, the Service Occupation Tax Act, and the
34    Service  Use  Tax  Act,  excluding  any liability for prepaid
 
                            -67-               LRB9208148SMdv
 1    sales tax to be remitted in accordance  with  Section  2d  of
 2    this Act, was $20,000 or more during the preceding 4 complete
 3    calendar quarters, he shall file a return with the Department
 4    each  month  by  the 20th day of the month next following the
 5    month during which such tax liability is incurred  and  shall
 6    make  payment  to  the Department on or before the 7th, 15th,
 7    22nd and last day of the month during which such liability is
 8    incurred.  If the month during which such  tax  liability  is
 9    incurred  began  prior to January 1, 1985, each payment shall
10    be in an  amount  equal  to  1/4  of  the  taxpayer's  actual
11    liability  for  the  month or an amount set by the Department
12    not to exceed 1/4 of the average  monthly  liability  of  the
13    taxpayer  to  the  Department  for  the  preceding 4 complete
14    calendar quarters (excluding the month of  highest  liability
15    and  the month of lowest liability in such 4 quarter period).
16    If the month during which  such  tax  liability  is  incurred
17    begins  on  or  after January 1, 1985 and prior to January 1,
18    1987, each payment shall be in an amount equal  to  22.5%  of
19    the taxpayer's actual liability for the month or 27.5% of the
20    taxpayer's  liability  for  the  same  calendar  month of the
21    preceding year.  If the month during which such tax liability
22    is incurred begins on or after January 1, 1987 and  prior  to
23    January  1, 1988, each payment shall be in an amount equal to
24    22.5% of the taxpayer's actual liability  for  the  month  or
25    26.25%  of  the  taxpayer's  liability  for the same calendar
26    month of the preceding year.  If the month during which  such
27    tax liability is incurred begins on or after January 1, 1988,
28    and  prior  to January 1, 1989, or begins on or after January
29    1, 1996, each payment shall be in an amount equal to 22.5% of
30    the taxpayer's actual liability for the month or 25%  of  the
31    taxpayer's  liability  for  the  same  calendar  month of the
32    preceding year. If the month during which such tax  liability
33    is  incurred begins on or after January 1, 1989, and prior to
34    January 1, 1996, each payment shall be in an amount equal  to
 
                            -68-               LRB9208148SMdv
 1    22.5% of the taxpayer's actual liability for the month or 25%
 2    of  the  taxpayer's  liability for the same calendar month of
 3    the preceding year or 100% of the taxpayer's actual liability
 4    for the quarter monthly reporting period.  The amount of such
 5    quarter monthly payments shall be credited against the  final
 6    tax  liability  of  the  taxpayer's  return  for  that month.
 7    Before October 1, 2000, once applicable, the  requirement  of
 8    the  making  of quarter monthly payments to the Department by
 9    taxpayers having an average monthly tax liability of  $10,000
10    or  more  as  determined  in  the manner provided above shall
11    continue until such taxpayer's average monthly  liability  to
12    the  Department  during  the  preceding  4  complete calendar
13    quarters (excluding the month of highest  liability  and  the
14    month of lowest liability) is less than $9,000, or until such
15    taxpayer's  average  monthly  liability  to the Department as
16    computed  for  each  calendar  quarter  of  the  4  preceding
17    complete  calendar  quarter  period  is  less  than  $10,000.
18    However, if  a  taxpayer  can  show  the  Department  that  a
19    substantial  change  in  the taxpayer's business has occurred
20    which causes the taxpayer  to  anticipate  that  his  average
21    monthly  tax  liability for the reasonably foreseeable future
22    will fall below the $10,000 threshold stated above, then such
23    taxpayer may petition the Department for  a  change  in  such
24    taxpayer's  reporting  status.  On and after October 1, 2000,
25    once applicable, the requirement of  the  making  of  quarter
26    monthly  payments  to  the  Department by taxpayers having an
27    average  monthly  tax  liability  of  $20,000  or   more   as
28    determined  in the manner provided above shall continue until
29    such taxpayer's average monthly liability to  the  Department
30    during  the preceding 4 complete calendar quarters (excluding
31    the month of  highest  liability  and  the  month  of  lowest
32    liability)  is  less  than  $19,000  or until such taxpayer's
33    average monthly liability to the Department as  computed  for
34    each  calendar  quarter  of the 4 preceding complete calendar
 
                            -69-               LRB9208148SMdv
 1    quarter period is less than $20,000.  However, if a  taxpayer
 2    can  show  the  Department  that  a substantial change in the
 3    taxpayer's business has occurred which causes the taxpayer to
 4    anticipate that his average monthly  tax  liability  for  the
 5    reasonably  foreseeable  future  will  fall below the $20,000
 6    threshold stated above, then such taxpayer may  petition  the
 7    Department  for a change in such taxpayer's reporting status.
 8    The Department shall change such taxpayer's reporting  status
 9    unless  it  finds  that such change is seasonal in nature and
10    not likely to be long term.   If  any  such  quarter  monthly
11    payment  is not paid at the time or in the amount required by
12    this Section, then the taxpayer shall be liable for penalties
13    and interest on the difference between the minimum amount due
14    as a payment and the amount of such quarter  monthly  payment
15    actually  and timely paid, except insofar as the taxpayer has
16    previously made payments for that month to the Department  in
17    excess  of the minimum payments previously due as provided in
18    this Section. The Department shall make reasonable rules  and
19    regulations  to govern the quarter monthly payment amount and
20    quarter monthly payment dates for taxpayers who file on other
21    than a calendar monthly basis.
22        Without regard to whether a taxpayer is required to  make
23    quarter monthly payments as specified above, any taxpayer who
24    is  required  by  Section 2d of this Act to collect and remit
25    prepaid taxes and has collected prepaid taxes  which  average
26    in  excess  of  $25,000  per  month  during  the  preceding 2
27    complete calendar quarters, shall  file  a  return  with  the
28    Department  as required by Section 2f and shall make payments
29    to the Department on or before the 7th, 15th, 22nd  and  last
30    day of the month during which such liability is incurred.  If
31    the  month  during which such tax liability is incurred began
32    prior to the effective date of this amendatory Act  of  1985,
33    each payment shall be in an amount not less than 22.5% of the
34    taxpayer's  actual  liability under Section 2d.  If the month
 
                            -70-               LRB9208148SMdv
 1    during which such tax liability  is  incurred  begins  on  or
 2    after  January  1,  1986,  each payment shall be in an amount
 3    equal to 22.5% of the taxpayer's  actual  liability  for  the
 4    month  or  27.5%  of  the  taxpayer's  liability for the same
 5    calendar month of the preceding calendar year.  If the  month
 6    during  which  such  tax  liability  is incurred begins on or
 7    after January 1, 1987, each payment shall  be  in  an  amount
 8    equal  to  22.5%  of  the taxpayer's actual liability for the
 9    month or 26.25% of the  taxpayer's  liability  for  the  same
10    calendar  month  of  the  preceding year.  The amount of such
11    quarter monthly payments shall be credited against the  final
12    tax  liability  of the taxpayer's return for that month filed
13    under this Section or Section 2f, as the case may  be.   Once
14    applicable,  the requirement of the making of quarter monthly
15    payments to the Department pursuant to this  paragraph  shall
16    continue  until  such  taxpayer's average monthly prepaid tax
17    collections during the preceding 2 complete calendar quarters
18    is $25,000 or less.  If any such quarter monthly  payment  is
19    not  paid at the time or in the amount required, the taxpayer
20    shall  be  liable  for  penalties  and   interest   on   such
21    difference,  except  insofar  as  the taxpayer has previously
22    made payments  for  that  month  in  excess  of  the  minimum
23    payments previously due.
24        If  any  payment provided for in this Section exceeds the
25    taxpayer's liabilities under this Act, the Use Tax  Act,  the
26    Service  Occupation  Tax  Act and the Service Use Tax Act, as
27    shown on an original monthly return, the Department shall, if
28    requested by the taxpayer, issue to  the  taxpayer  a  credit
29    memorandum  no  later than 30 days after the date of payment.
30    The  credit  evidenced  by  such  credit  memorandum  may  be
31    assigned by the taxpayer to a  similar  taxpayer  under  this
32    Act,  the  Use Tax Act, the Service Occupation Tax Act or the
33    Service Use Tax Act, in accordance with reasonable rules  and
34    regulations  to  be prescribed by the Department.  If no such
 
                            -71-               LRB9208148SMdv
 1    request is made, the taxpayer may credit such excess  payment
 2    against  tax  liability  subsequently  to  be remitted to the
 3    Department under this Act,  the  Use  Tax  Act,  the  Service
 4    Occupation  Tax Act or the Service Use Tax Act, in accordance
 5    with reasonable  rules  and  regulations  prescribed  by  the
 6    Department.   If  the Department subsequently determined that
 7    all or any part of the credit taken was not actually  due  to
 8    the taxpayer, the taxpayer's 2.1% and 1.75% vendor's discount
 9    shall  be  reduced by 2.1% or 1.75% of the difference between
10    the credit taken and that actually  due,  and  that  taxpayer
11    shall   be   liable   for  penalties  and  interest  on  such
12    difference.
13        If a retailer of motor fuel is entitled to a credit under
14    Section 2d of this Act which exceeds the taxpayer's liability
15    to the Department under this Act  for  the  month  which  the
16    taxpayer  is  filing a return, the Department shall issue the
17    taxpayer a credit memorandum for the excess.
18        Beginning January 1,  1990,  each  month  the  Department
19    shall  pay into the Local Government Tax Fund, a special fund
20    in the State  treasury  which  is  hereby  created,  the  net
21    revenue  realized  for the preceding month from the 1% tax on
22    sales of food for human consumption which is to  be  consumed
23    off  the  premises  where  it  is  sold (other than alcoholic
24    beverages, soft drinks and food which has been  prepared  for
25    immediate  consumption)  and prescription and nonprescription
26    medicines,  drugs,  medical  appliances  and  insulin,  urine
27    testing materials, syringes and needles used by diabetics.
28        Beginning January 1,  1990,  each  month  the  Department
29    shall  pay  into the County and Mass Transit District Fund, a
30    special fund in the State treasury which is  hereby  created,
31    4%  of  the net revenue realized for the preceding month from
32    the 6.25% general rate.
33        Beginning August 1, 2000, each month the Department shall
34    pay into the County and Mass Transit District Fund 20% of the
 
                            -72-               LRB9208148SMdv
 1    net revenue realized for the preceding month from  the  1.25%
 2    rate on the selling price of motor fuel and gasohol.
 3        Beginning  February  1,  2002,  each month the Department
 4    shall pay into the County and Mass Transit District Fund  20%
 5    of  the net revenue realized for the preceding month from the
 6    1.25%  rate  on  the  selling  price  of   energy   efficient
 7    appliances.
 8        Beginning  January  1,  1990,  each  month the Department
 9    shall pay into the Local Government Tax Fund 16% of  the  net
10    revenue  realized  for  the  preceding  month  from the 6.25%
11    general rate  on  the  selling  price  of  tangible  personal
12    property.
13        Beginning August 1, 2000, each month the Department shall
14    pay into the Local Government Tax Fund 80% of the net revenue
15    realized  for  the preceding month from the 1.25% rate on the
16    selling price of motor fuel and gasohol.
17        Beginning February 1, 2002,  each  month  the  Department
18    shall  pay  into the Local Government Tax Fund 80% of the net
19    revenue realized for the preceding month from the 1.25%  rate
20    on the selling price of energy efficient appliances.
21        Of the remainder of the moneys received by the Department
22    pursuant  to  this  Act, (a) 1.75% thereof shall be paid into
23    the Build Illinois Fund and (b) prior to July 1,  1989,  2.2%
24    and  on  and  after  July 1, 1989, 3.8% thereof shall be paid
25    into the Build Illinois Fund; provided, however, that  if  in
26    any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
27    as  the case may be, of the moneys received by the Department
28    and required to be paid into the Build Illinois Fund pursuant
29    to this Act, Section 9 of the Use Tax Act, Section 9  of  the
30    Service  Use Tax Act, and Section 9 of the Service Occupation
31    Tax Act, such Acts being hereinafter called  the  "Tax  Acts"
32    and  such  aggregate  of 2.2% or 3.8%, as the case may be, of
33    moneys being hereinafter called the "Tax Act Amount", and (2)
34    the amount transferred to the Build Illinois  Fund  from  the
 
                            -73-               LRB9208148SMdv
 1    State  and Local Sales Tax Reform Fund shall be less than the
 2    Annual Specified Amount (as hereinafter defined),  an  amount
 3    equal  to  the  difference shall be immediately paid into the
 4    Build  Illinois  Fund  from  other  moneys  received  by  the
 5    Department pursuant to the Tax Acts;  the  "Annual  Specified
 6    Amount"  means  the  amounts specified below for fiscal years
 7    1986 through 1993:
 8             Fiscal Year              Annual Specified Amount
 9                 1986                       $54,800,000
10                 1987                       $76,650,000
11                 1988                       $80,480,000
12                 1989                       $88,510,000
13                 1990                       $115,330,000
14                 1991                       $145,470,000
15                 1992                       $182,730,000
16                 1993                      $206,520,000;
17    and means the Certified Annual Debt Service  Requirement  (as
18    defined  in Section 13 of the Build Illinois Bond Act) or the
19    Tax Act Amount, whichever is greater, for  fiscal  year  1994
20    and  each  fiscal year thereafter; and further provided, that
21    if on the last business day of any month the sum of  (1)  the
22    Tax  Act  Amount  required  to  be  deposited  into the Build
23    Illinois Bond Account in the Build Illinois Fund during  such
24    month  and  (2)  the amount transferred to the Build Illinois
25    Fund from the State and Local Sales  Tax  Reform  Fund  shall
26    have  been  less than 1/12 of the Annual Specified Amount, an
27    amount equal to the difference shall be immediately paid into
28    the Build Illinois Fund from other  moneys  received  by  the
29    Department  pursuant  to the Tax Acts; and, further provided,
30    that in no  event  shall  the  payments  required  under  the
31    preceding proviso result in aggregate payments into the Build
32    Illinois Fund pursuant to this clause (b) for any fiscal year
33    in  excess  of  the greater of (i) the Tax Act Amount or (ii)
34    the Annual  Specified  Amount  for  such  fiscal  year.   The
 
                            -74-               LRB9208148SMdv
 1    amounts payable into the Build Illinois Fund under clause (b)
 2    of the first sentence in this paragraph shall be payable only
 3    until such time as the aggregate amount on deposit under each
 4    trust   indenture   securing  Bonds  issued  and  outstanding
 5    pursuant to the Build Illinois Bond Act is sufficient, taking
 6    into account any future investment income, to fully  provide,
 7    in  accordance  with such indenture, for the defeasance of or
 8    the payment  of  the  principal  of,  premium,  if  any,  and
 9    interest  on  the  Bonds secured by such indenture and on any
10    Bonds expected to be issued thereafter and all fees and costs
11    payable  with  respect  thereto,  all  as  certified  by  the
12    Director of the  Bureau  of  the  Budget.   If  on  the  last
13    business  day  of  any  month  in which Bonds are outstanding
14    pursuant to the Build Illinois Bond  Act,  the  aggregate  of
15    moneys  deposited  in  the Build Illinois Bond Account in the
16    Build Illinois Fund in such month  shall  be  less  than  the
17    amount  required  to  be  transferred  in such month from the
18    Build Illinois  Bond  Account  to  the  Build  Illinois  Bond
19    Retirement  and  Interest  Fund pursuant to Section 13 of the
20    Build Illinois Bond Act, an amount equal to  such  deficiency
21    shall  be  immediately paid from other moneys received by the
22    Department pursuant to the Tax Acts  to  the  Build  Illinois
23    Fund;  provided,  however, that any amounts paid to the Build
24    Illinois Fund in any fiscal year pursuant  to  this  sentence
25    shall be deemed to constitute payments pursuant to clause (b)
26    of  the first sentence of this paragraph and shall reduce the
27    amount otherwise payable for such  fiscal  year  pursuant  to
28    that  clause  (b).   The  moneys  received  by the Department
29    pursuant to this Act and required to be  deposited  into  the
30    Build  Illinois  Fund  are  subject  to the pledge, claim and
31    charge set forth in Section 12 of  the  Build  Illinois  Bond
32    Act.
33        Subject  to  payment  of  amounts into the Build Illinois
34    Fund as  provided  in  the  preceding  paragraph  or  in  any
 
                            -75-               LRB9208148SMdv
 1    amendment  thereto hereafter enacted, the following specified
 2    monthly  installment  of  the   amount   requested   in   the
 3    certificate  of  the  Chairman  of  the Metropolitan Pier and
 4    Exposition Authority provided  under  Section  8.25f  of  the
 5    State  Finance  Act,  but not in excess of sums designated as
 6    "Total Deposit", shall be deposited  in  the  aggregate  from
 7    collections  under Section 9 of the Use Tax Act, Section 9 of
 8    the Service Use Tax Act, Section 9 of the Service  Occupation
 9    Tax  Act,  and Section 3 of the Retailers' Occupation Tax Act
10    into the  McCormick  Place  Expansion  Project  Fund  in  the
11    specified fiscal years.
12             Fiscal Year                   Total Deposit
13                 1993                            $0
14                 1994                        53,000,000
15                 1995                        58,000,000
16                 1996                        61,000,000
17                 1997                        64,000,000
18                 1998                        68,000,000
19                 1999                        71,000,000
20                 2000                        75,000,000
21                 2001                        80,000,000
22                 2002                        84,000,000
23                 2003                        89,000,000
24                 2004                        93,000,000
25                 2005                        97,000,000
26                 2006                       102,000,000
27                 2007                       108,000,000
28                 2008                       115,000,000
29                 2009                       120,000,000
30                 2010                       126,000,000
31                 2011                       132,000,000
32                 2012                       138,000,000
33                 2013 and                   145,000,000
34        each fiscal year
 
                            -76-               LRB9208148SMdv
 1        thereafter that bonds
 2        are outstanding under
 3        Section 13.2 of the
 4        Metropolitan Pier and
 5        Exposition Authority
 6        Act, but not after fiscal year 2029.
 7        Beginning  July 20, 1993 and in each month of each fiscal
 8    year thereafter, one-eighth of the amount  requested  in  the
 9    certificate  of  the  Chairman  of  the Metropolitan Pier and
10    Exposition Authority for that fiscal year,  less  the  amount
11    deposited  into the McCormick Place Expansion Project Fund by
12    the State Treasurer in the respective month under  subsection
13    (g)  of  Section  13  of the Metropolitan Pier and Exposition
14    Authority Act, plus cumulative deficiencies in  the  deposits
15    required  under  this  Section for previous months and years,
16    shall be deposited into the McCormick Place Expansion Project
17    Fund, until the full amount requested for  the  fiscal  year,
18    but  not  in  excess  of the amount specified above as "Total
19    Deposit", has been deposited.
20        Subject to payment of amounts  into  the  Build  Illinois
21    Fund  and the McCormick Place Expansion Project Fund pursuant
22    to the preceding  paragraphs  or  in  any  amendment  thereto
23    hereafter  enacted,  each month the Department shall pay into
24    the Local  Government  Distributive  Fund  0.4%  of  the  net
25    revenue  realized for the preceding month from the 5% general
26    rate or 0.4% of 80% of  the  net  revenue  realized  for  the
27    preceding  month from the 6.25% general rate, as the case may
28    be, on the selling price of tangible personal property  which
29    amount  shall,  subject  to  appropriation, be distributed as
30    provided in Section 2 of the State Revenue Sharing  Act.   No
31    payments or distributions pursuant to this paragraph shall be
32    made  if  the  tax  imposed  by  this  Act on photoprocessing
33    products is declared unconstitutional,  or  if  the  proceeds
34    from  such  tax  are  unavailable for distribution because of
 
                            -77-               LRB9208148SMdv
 1    litigation.
 2        Subject to payment of amounts  into  the  Build  Illinois
 3    Fund,  the  McCormick  Place  Expansion Project Fund, and the
 4    Local Government Distributive Fund pursuant to the  preceding
 5    paragraphs  or  in  any amendments thereto hereafter enacted,
 6    beginning July 1, 1993, the Department shall each  month  pay
 7    into  the Illinois Tax Increment Fund 0.27% of 80% 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, 75% thereof  shall  be  paid  into  the
13    State Treasury and 25% shall be reserved in a special account
14    and  used  only for the transfer to the Common School Fund as
15    part of the monthly transfer from the General Revenue Fund in
16    accordance with Section 8a of the State Finance Act.
17        The Department may, upon separate  written  notice  to  a
18    taxpayer,  require  the taxpayer to prepare and file with the
19    Department on a form prescribed by the Department within  not
20    less  than  60  days  after  receipt  of the notice an annual
21    information return for the tax year specified in the  notice.
22    Such   annual  return  to  the  Department  shall  include  a
23    statement of gross receipts as shown by the  retailer's  last
24    Federal  income  tax  return.   If  the total receipts of the
25    business as reported in the Federal income tax return do  not
26    agree  with  the gross receipts reported to the Department of
27    Revenue for the same period, the retailer shall attach to his
28    annual return a schedule showing a reconciliation  of  the  2
29    amounts  and  the reasons for the difference.  The retailer's
30    annual return to the Department shall also disclose the  cost
31    of goods sold by the retailer during the year covered by such
32    return,  opening  and  closing  inventories of such goods for
33    such year, costs of goods used from stock or taken from stock
34    and given away by the  retailer  during  such  year,  payroll
 
                            -78-               LRB9208148SMdv
 1    information  of  the retailer's business during such year and
 2    any additional reasonable information  which  the  Department
 3    deems  would  be  helpful  in determining the accuracy of the
 4    monthly, quarterly or annual returns filed by  such  retailer
 5    as provided for in this Section.
 6        If the annual information return required by this Section
 7    is  not  filed  when  and  as required, the taxpayer shall be
 8    liable as follows:
 9             (i)  Until January 1, 1994, the  taxpayer  shall  be
10        liable  for  a  penalty equal to 1/6 of 1% of the tax due
11        from such taxpayer under this Act during the period to be
12        covered by the annual return for each month  or  fraction
13        of  a  month  until such return is filed as required, the
14        penalty to be assessed and collected in the  same  manner
15        as any other penalty provided for in this Act.
16             (ii)  On  and  after  January  1, 1994, the taxpayer
17        shall be liable for a penalty as described in Section 3-4
18        of the Uniform Penalty and Interest Act.
19        The chief executive officer, proprietor, owner or highest
20    ranking manager shall sign the annual return to  certify  the
21    accuracy  of  the information contained therein.   Any person
22    who willfully signs the annual  return  containing  false  or
23    inaccurate   information  shall  be  guilty  of  perjury  and
24    punished accordingly.  The annual return form  prescribed  by
25    the  Department  shall  include  a  warning  that  the person
26    signing the return may be liable for perjury.
27        The provisions of this Section concerning the  filing  of
28    an  annual  information return do not apply to a retailer who
29    is not required to file an income tax return with the  United
30    States Government.
31        As  soon  as  possible after the first day of each month,
32    upon  certification  of  the  Department  of   Revenue,   the
33    Comptroller  shall  order transferred and the Treasurer shall
34    transfer from the General Revenue Fund to the Motor Fuel  Tax
 
                            -79-               LRB9208148SMdv
 1    Fund  an  amount  equal  to  1.7%  of  80% of the net revenue
 2    realized under this  Act  for  the  second  preceding  month.
 3    Beginning  April 1, 2000, this transfer is no longer required
 4    and shall not be made.
 5        Net revenue realized for a month  shall  be  the  revenue
 6    collected  by the State pursuant to this Act, less the amount
 7    paid out during  that  month  as  refunds  to  taxpayers  for
 8    overpayment of liability.
 9        For  greater simplicity of administration, manufacturers,
10    importers and wholesalers whose products are sold  at  retail
11    in Illinois by numerous retailers, and who wish to do so, may
12    assume  the  responsibility  for accounting and paying to the
13    Department all tax accruing under this Act  with  respect  to
14    such  sales,  if  the  retailers who are affected do not make
15    written objection to the Department to this arrangement.
16        Any  person  who  promotes,  organizes,  provides  retail
17    selling space for concessionaires or other types  of  sellers
18    at the Illinois State Fair, DuQuoin State Fair, county fairs,
19    local  fairs, art shows, flea markets and similar exhibitions
20    or events, including any transient  merchant  as  defined  by
21    Section  2 of the Transient Merchant Act of 1987, is required
22    to file a report with the Department providing  the  name  of
23    the  merchant's  business,  the name of the person or persons
24    engaged in merchant's business,  the  permanent  address  and
25    Illinois  Retailers Occupation Tax Registration Number of the
26    merchant, the dates and  location  of  the  event  and  other
27    reasonable  information that the Department may require.  The
28    report must be filed not later than the 20th day of the month
29    next following the month during which the event  with  retail
30    sales  was  held.   Any  person  who  fails  to file a report
31    required by this Section commits a business  offense  and  is
32    subject to a fine not to exceed $250.
33        Any  person  engaged  in the business of selling tangible
34    personal property at retail as a concessionaire or other type
 
                            -80-               LRB9208148SMdv
 1    of seller at the  Illinois  State  Fair,  county  fairs,  art
 2    shows, flea markets and similar exhibitions or events, or any
 3    transient merchants, as defined by Section 2 of the Transient
 4    Merchant  Act of 1987, may be required to make a daily report
 5    of the amount of such sales to the Department and to  make  a
 6    daily  payment of the full amount of tax due.  The Department
 7    shall impose this requirement when it finds that there  is  a
 8    significant  risk  of loss of revenue to the State at such an
 9    exhibition or event.   Such  a  finding  shall  be  based  on
10    evidence  that  a  substantial  number  of concessionaires or
11    other sellers who are  not  residents  of  Illinois  will  be
12    engaging   in  the  business  of  selling  tangible  personal
13    property at retail at  the  exhibition  or  event,  or  other
14    evidence  of  a  significant  risk  of loss of revenue to the
15    State.  The Department shall notify concessionaires and other
16    sellers affected by the imposition of this  requirement.   In
17    the   absence   of   notification   by  the  Department,  the
18    concessionaires and other sellers shall file their returns as
19    otherwise required in this Section.
20    (Source: P.A.  90-491,  eff.  1-1-99;  90-612,  eff.  7-8-98;
21    91-37,  eff.  7-1-99;  91-51,  eff.  6-30-99;  91-101,   eff.
22    7-12-99;  91-541,  eff. 8-13-99; 91-872, eff. 7-1-00; 91-901,
23    eff. 1-1-01; revised 1-15-01.)

24        Section 99.  Effective date.  This Act  takes  effect  on
25    January 1, 2002.
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State of Illinois 92nd General Assembly Legislation

State of Illinois
92^nd General Assembly
Legislation
