Illinois 2023-2024 Regular Session

Illinois House Bill HB2592 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2592 Introduced , by Rep. Ryan Spain SYNOPSIS AS INTRODUCED: 30 ILCS 105/6z-18 from Ch. 127, par. 142z-18 30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 35 ILCS 105/3-10 35 ILCS 105/9 from Ch. 120, par. 439.935 ILCS 110/3-10 from Ch. 120, par. 439.33-10 35 ILCS 110/9 from Ch. 120, par. 439.3935 ILCS 115/3-10 from Ch. 120, par. 439.103-10 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/2-10 35 ILCS 120/3 from Ch. 120, par. 442 Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Reduces the rate of tax on motor fuel and gasohol to 1.25% (currently, 6.25%). Makes changes concerning the distribution of the proceeds from those taxes. Amends the State Finance Act to make conforming changes. Effective immediately. LRB103 26319 HLH 52680 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2592 Introduced , by Rep. Ryan Spain SYNOPSIS AS INTRODUCED: 30 ILCS 105/6z-18 from Ch. 127, par. 142z-18 30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 35 ILCS 105/3-10 35 ILCS 105/9 from Ch. 120, par. 439.935 ILCS 110/3-10 from Ch. 120, par. 439.33-10 35 ILCS 110/9 from Ch. 120, par. 439.3935 ILCS 115/3-10 from Ch. 120, par. 439.103-10 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/2-10 35 ILCS 120/3 from Ch. 120, par. 442 30 ILCS 105/6z-18 from Ch. 127, par. 142z-18 30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 35 ILCS 105/3-10 35 ILCS 105/9 from Ch. 120, par. 439.9 35 ILCS 110/3-10 from Ch. 120, par. 439.33-10 35 ILCS 110/9 from Ch. 120, par. 439.39 35 ILCS 115/3-10 from Ch. 120, par. 439.103-10 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/2-10 35 ILCS 120/3 from Ch. 120, par. 442 Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Reduces the rate of tax on motor fuel and gasohol to 1.25% (currently, 6.25%). Makes changes concerning the distribution of the proceeds from those taxes. Amends the State Finance Act to make conforming changes. Effective immediately. LRB103 26319 HLH 52680 b LRB103 26319 HLH 52680 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2592 Introduced , by Rep. Ryan Spain SYNOPSIS AS INTRODUCED:
3	3	30 ILCS 105/6z-18 from Ch. 127, par. 142z-18 30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 35 ILCS 105/3-10 35 ILCS 105/9 from Ch. 120, par. 439.935 ILCS 110/3-10 from Ch. 120, par. 439.33-10 35 ILCS 110/9 from Ch. 120, par. 439.3935 ILCS 115/3-10 from Ch. 120, par. 439.103-10 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/2-10 35 ILCS 120/3 from Ch. 120, par. 442 30 ILCS 105/6z-18 from Ch. 127, par. 142z-18 30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 35 ILCS 105/3-10 35 ILCS 105/9 from Ch. 120, par. 439.9 35 ILCS 110/3-10 from Ch. 120, par. 439.33-10 35 ILCS 110/9 from Ch. 120, par. 439.39 35 ILCS 115/3-10 from Ch. 120, par. 439.103-10 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/2-10 35 ILCS 120/3 from Ch. 120, par. 442
4	4	30 ILCS 105/6z-18 from Ch. 127, par. 142z-18
5	5	30 ILCS 105/6z-20 from Ch. 127, par. 142z-20
6	6	35 ILCS 105/3-10
7	7	35 ILCS 105/9 from Ch. 120, par. 439.9
8	8	35 ILCS 110/3-10 from Ch. 120, par. 439.33-10
9	9	35 ILCS 110/9 from Ch. 120, par. 439.39
10	10	35 ILCS 115/3-10 from Ch. 120, par. 439.103-10
11	11	35 ILCS 115/9 from Ch. 120, par. 439.109
12	12	35 ILCS 120/2-10
13	13	35 ILCS 120/3 from Ch. 120, par. 442
14	14	Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Reduces the rate of tax on motor fuel and gasohol to 1.25% (currently, 6.25%). Makes changes concerning the distribution of the proceeds from those taxes. Amends the State Finance Act to make conforming changes. Effective immediately.
15	15	LRB103 26319 HLH 52680 b LRB103 26319 HLH 52680 b
16	16	LRB103 26319 HLH 52680 b
17	17	A BILL FOR
18	18	HB2592LRB103 26319 HLH 52680 b HB2592 LRB103 26319 HLH 52680 b
19	19	HB2592 LRB103 26319 HLH 52680 b
20	20	1 AN ACT concerning revenue.
21	21	2 Be it enacted by the People of the State of Illinois,
22	22	3 represented in the General Assembly:
23	23	4 Section 5. The State Finance Act is amended by changing
24	24	5 Sections 6z-18 and 6z-20 as follows:
25	25	6 (30 ILCS 105/6z-18) (from Ch. 127, par. 142z-18)
26	26	7 Sec. 6z-18. Local Government Tax Fund. A portion of the
27	27	8 money paid into the Local Government Tax Fund from sales of
28	28	9 tangible personal property taxed at the 1% rate under the
29	29	10 Retailers' Occupation Tax Act and the Service Occupation Tax
30	30	11 Act, which occurred in municipalities, shall be distributed to
31	31	12 each municipality based upon the sales which occurred in that
32	32	13 municipality. The remainder shall be distributed to each
33	33	14 county based upon the sales which occurred in the
34	34	15 unincorporated area of that county.
35	35	16 Moneys transferred from the Grocery Tax Replacement Fund
36	36	17 to the Local Government Tax Fund under Section 6z-130 shall be
37	37	18 treated under this Section in the same manner as if they had
38	38	19 been remitted with the return on which they were reported.
39	39	20 A portion of the money paid into the Local Government Tax
40	40	21 Fund from the 6.25% general use tax rate on the selling price
41	41	22 of tangible personal property which is purchased outside
42	42	23 Illinois at retail from a retailer and which is titled or
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46	46	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2592 Introduced , by Rep. Ryan Spain SYNOPSIS AS INTRODUCED:
47	47	30 ILCS 105/6z-18 from Ch. 127, par. 142z-18 30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 35 ILCS 105/3-10 35 ILCS 105/9 from Ch. 120, par. 439.935 ILCS 110/3-10 from Ch. 120, par. 439.33-10 35 ILCS 110/9 from Ch. 120, par. 439.3935 ILCS 115/3-10 from Ch. 120, par. 439.103-10 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/2-10 35 ILCS 120/3 from Ch. 120, par. 442 30 ILCS 105/6z-18 from Ch. 127, par. 142z-18 30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 35 ILCS 105/3-10 35 ILCS 105/9 from Ch. 120, par. 439.9 35 ILCS 110/3-10 from Ch. 120, par. 439.33-10 35 ILCS 110/9 from Ch. 120, par. 439.39 35 ILCS 115/3-10 from Ch. 120, par. 439.103-10 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/2-10 35 ILCS 120/3 from Ch. 120, par. 442
48	48	30 ILCS 105/6z-18 from Ch. 127, par. 142z-18
49	49	30 ILCS 105/6z-20 from Ch. 127, par. 142z-20
50	50	35 ILCS 105/3-10
51	51	35 ILCS 105/9 from Ch. 120, par. 439.9
52	52	35 ILCS 110/3-10 from Ch. 120, par. 439.33-10
53	53	35 ILCS 110/9 from Ch. 120, par. 439.39
54	54	35 ILCS 115/3-10 from Ch. 120, par. 439.103-10
55	55	35 ILCS 115/9 from Ch. 120, par. 439.109
56	56	35 ILCS 120/2-10
57	57	35 ILCS 120/3 from Ch. 120, par. 442
58	58	Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Reduces the rate of tax on motor fuel and gasohol to 1.25% (currently, 6.25%). Makes changes concerning the distribution of the proceeds from those taxes. Amends the State Finance Act to make conforming changes. Effective immediately.
59	59	LRB103 26319 HLH 52680 b LRB103 26319 HLH 52680 b
60	60	LRB103 26319 HLH 52680 b
61	61	A BILL FOR
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67	67	30 ILCS 105/6z-18 from Ch. 127, par. 142z-18
68	68	30 ILCS 105/6z-20 from Ch. 127, par. 142z-20
69	69	35 ILCS 105/3-10
70	70	35 ILCS 105/9 from Ch. 120, par. 439.9
71	71	35 ILCS 110/3-10 from Ch. 120, par. 439.33-10
72	72	35 ILCS 110/9 from Ch. 120, par. 439.39
73	73	35 ILCS 115/3-10 from Ch. 120, par. 439.103-10
74	74	35 ILCS 115/9 from Ch. 120, par. 439.109
75	75	35 ILCS 120/2-10
76	76	35 ILCS 120/3 from Ch. 120, par. 442
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95	95	1 registered by any agency of this State's government shall be
96	96	2 distributed to municipalities as provided in this paragraph.
97	97	3 Each municipality shall receive the amount attributable to
98	98	4 sales for which Illinois addresses for titling or registration
99	99	5 purposes are given as being in such municipality. The
100	100	6 remainder of the money paid into the Local Government Tax Fund
101	101	7 from such sales shall be distributed to counties. Each county
102	102	8 shall receive the amount attributable to sales for which
103	103	9 Illinois addresses for titling or registration purposes are
104	104	10 given as being located in the unincorporated area of such
105	105	11 county.
106	106	12 A portion of the money paid into the Local Government Tax
107	107	13 Fund from the 6.25% general rate (and, beginning July 1, 2000
108	108	14 and through December 31, 2000, the 1.25% rate on motor fuel,
109	109	15 and gasohol, and , and beginning on August 6, 2010 through
110	110	16 August 15, 2010, and beginning again on August 5, 2022 through
111	111	17 August 14, 2022, the 1.25% rate on sales tax holiday items if
112	112	18 the tax is imposed at the rate of 1.25% on those items) on
113	113	19 sales subject to taxation under the Retailers' Occupation Tax
114	114	20 Act and the Service Occupation Tax Act, which occurred in
115	115	21 municipalities, shall be distributed to each municipality,
116	116	22 based upon the sales which occurred in that municipality. The
117	117	23 remainder shall be distributed to each county, based upon the
118	118	24 sales which occurred in the unincorporated area of such
119	119	25 county.
120	120	26 For the purpose of determining allocation to the local
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131	131	1 government unit, a retail sale by a producer of coal or other
132	132	2 mineral mined in Illinois is a sale at retail at the place
133	133	3 where the coal or other mineral mined in Illinois is extracted
134	134	4 from the earth. This paragraph does not apply to coal or other
135	135	5 mineral when it is delivered or shipped by the seller to the
136	136	6 purchaser at a point outside Illinois so that the sale is
137	137	7 exempt under the United States Constitution as a sale in
138	138	8 interstate or foreign commerce.
139	139	9 Whenever the Department determines that a refund of money
140	140	10 paid into the Local Government Tax Fund should be made to a
141	141	11 claimant instead of issuing a credit memorandum, the
142	142	12 Department shall notify the State Comptroller, who shall cause
143	143	13 the order to be drawn for the amount specified, and to the
144	144	14 person named, in such notification from the Department. Such
145	145	15 refund shall be paid by the State Treasurer out of the Local
146	146	16 Government Tax Fund.
147	147	17 As soon as possible after the first day of each month,
148	148	18 beginning January 1, 2011, upon certification of the
149	149	19 Department of Revenue, the Comptroller shall order
150	150	20 transferred, and the Treasurer shall transfer, to the STAR
151	151	21 Bonds Revenue Fund the local sales tax increment, as defined
152	152	22 in the Innovation Development and Economy Act, collected
153	153	23 during the second preceding calendar month for sales within a
154	154	24 STAR bond district and deposited into the Local Government Tax
155	155	25 Fund, less 3% of that amount, which shall be transferred into
156	156	26 the Tax Compliance and Administration Fund and shall be used
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167	167	1 by the Department, subject to appropriation, to cover the
168	168	2 costs of the Department in administering the Innovation
169	169	3 Development and Economy Act.
170	170	4 After the monthly transfer to the STAR Bonds Revenue Fund,
171	171	5 on or before the 25th day of each calendar month, the
172	172	6 Department shall prepare and certify to the Comptroller the
173	173	7 disbursement of stated sums of money to named municipalities
174	174	8 and counties, the municipalities and counties to be those
175	175	9 entitled to distribution of taxes or penalties paid to the
176	176	10 Department during the second preceding calendar month. The
177	177	11 amount to be paid to each municipality or county shall be the
178	178	12 amount (not including credit memoranda) collected during the
179	179	13 second preceding calendar month by the Department and paid
180	180	14 into the Local Government Tax Fund, plus an amount the
181	181	15 Department determines is necessary to offset any amounts which
182	182	16 were erroneously paid to a different taxing body, and not
183	183	17 including an amount equal to the amount of refunds made during
184	184	18 the second preceding calendar month by the Department, and not
185	185	19 including any amount which the Department determines is
186	186	20 necessary to offset any amounts which are payable to a
187	187	21 different taxing body but were erroneously paid to the
188	188	22 municipality or county, and not including any amounts that are
189	189	23 transferred to the STAR Bonds Revenue Fund. Within 10 days
190	190	24 after receipt, by the Comptroller, of the disbursement
191	191	25 certification to the municipalities and counties, provided for
192	192	26 in this Section to be given to the Comptroller by the
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203	203	1 Department, the Comptroller shall cause the orders to be drawn
204	204	2 for the respective amounts in accordance with the directions
205	205	3 contained in such certification.
206	206	4 When certifying the amount of monthly disbursement to a
207	207	5 municipality or county under this Section, the Department
208	208	6 shall increase or decrease that amount by an amount necessary
209	209	7 to offset any misallocation of previous disbursements. The
210	210	8 offset amount shall be the amount erroneously disbursed within
211	211	9 the 6 months preceding the time a misallocation is discovered.
212	212	10 The provisions directing the distributions from the
213	213	11 special fund in the State treasury Treasury provided for in
214	214	12 this Section shall constitute an irrevocable and continuing
215	215	13 appropriation of all amounts as provided herein. The State
216	216	14 Treasurer and State Comptroller are hereby authorized to make
217	217	15 distributions as provided in this Section.
218	218	16 In construing any development, redevelopment, annexation,
219	219	17 preannexation, or other lawful agreement in effect prior to
220	220	18 September 1, 1990, which describes or refers to receipts from
221	221	19 a county or municipal retailers' occupation tax, use tax or
222	222	20 service occupation tax which now cannot be imposed, such
223	223	21 description or reference shall be deemed to include the
224	224	22 replacement revenue for such abolished taxes, distributed from
225	225	23 the Local Government Tax Fund.
226	226	24 As soon as possible after March 8, 2013 (the effective
227	227	25 date of Public Act 98-3) this amendatory Act of the 98th
228	228	26 General Assembly, the State Comptroller shall order and the
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239	239	1 State Treasurer shall transfer $6,600,000 from the Local
240	240	2 Government Tax Fund to the Illinois State Medical Disciplinary
241	241	3 Fund.
242	242	4 (Source: P.A. 102-700, Article 60, Section 60-10, eff.
243	243	5 4-19-22; 102-700, Article 65, Section 65-15, eff. 4-19-22;
244	244	6 revised 6-2-22.)
245	245	7 (30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)
246	246	8 Sec. 6z-20. County and Mass Transit District Fund. Of the
247	247	9 money received from the 6.25% general rate (and, beginning
248	248	10 July 1, 2000 and through December 31, 2000, the 1.25% rate on
249	249	11 motor fuel, and gasohol, and , and beginning on August 6, 2010
250	250	12 through August 15, 2010, and beginning again on August 5, 2022
251	251	13 through August 14, 2022, the 1.25% rate on sales tax holiday
252	252	14 items if the tax is imposed at the rate of 1.25% on those
253	253	15 items) on sales subject to taxation under the Retailers'
254	254	16 Occupation Tax Act and Service Occupation Tax Act and paid
255	255	17 into the County and Mass Transit District Fund, distribution
256	256	18 to the Regional Transportation Authority tax fund, created
257	257	19 pursuant to Section 4.03 of the Regional Transportation
258	258	20 Authority Act, for deposit therein shall be made based upon
259	259	21 the retail sales occurring in a county having more than
260	260	22 3,000,000 inhabitants. The remainder shall be distributed to
261	261	23 each county having 3,000,000 or fewer inhabitants based upon
262	262	24 the retail sales occurring in each such county.
263	263	25 For the purpose of determining allocation to the local
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274	274	1 government unit, a retail sale by a producer of coal or other
275	275	2 mineral mined in Illinois is a sale at retail at the place
276	276	3 where the coal or other mineral mined in Illinois is extracted
277	277	4 from the earth. This paragraph does not apply to coal or other
278	278	5 mineral when it is delivered or shipped by the seller to the
279	279	6 purchaser at a point outside Illinois so that the sale is
280	280	7 exempt under the United States Constitution as a sale in
281	281	8 interstate or foreign commerce.
282	282	9 Of the money received from the 6.25% general use tax rate
283	283	10 on tangible personal property which is purchased outside
284	284	11 Illinois at retail from a retailer and which is titled or
285	285	12 registered by any agency of this State's government and paid
286	286	13 into the County and Mass Transit District Fund, the amount for
287	287	14 which Illinois addresses for titling or registration purposes
288	288	15 are given as being in each county having more than 3,000,000
289	289	16 inhabitants shall be distributed into the Regional
290	290	17 Transportation Authority tax fund, created pursuant to Section
291	291	18 4.03 of the Regional Transportation Authority Act. The
292	292	19 remainder of the money paid from such sales shall be
293	293	20 distributed to each county based on sales for which Illinois
294	294	21 addresses for titling or registration purposes are given as
295	295	22 being located in the county. Any money paid into the Regional
296	296	23 Transportation Authority Occupation and Use Tax Replacement
297	297	24 Fund from the County and Mass Transit District Fund prior to
298	298	25 January 14, 1991, which has not been paid to the Authority
299	299	26 prior to that date, shall be transferred to the Regional
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310	310	1 Transportation Authority tax fund.
311	311	2 Whenever the Department determines that a refund of money
312	312	3 paid into the County and Mass Transit District Fund should be
313	313	4 made to a claimant instead of issuing a credit memorandum, the
314	314	5 Department shall notify the State Comptroller, who shall cause
315	315	6 the order to be drawn for the amount specified, and to the
316	316	7 person named, in such notification from the Department. Such
317	317	8 refund shall be paid by the State Treasurer out of the County
318	318	9 and Mass Transit District Fund.
319	319	10 As soon as possible after the first day of each month,
320	320	11 beginning January 1, 2011, upon certification of the
321	321	12 Department of Revenue, the Comptroller shall order
322	322	13 transferred, and the Treasurer shall transfer, to the STAR
323	323	14 Bonds Revenue Fund the local sales tax increment, as defined
324	324	15 in the Innovation Development and Economy Act, collected
325	325	16 during the second preceding calendar month for sales within a
326	326	17 STAR bond district and deposited into the County and Mass
327	327	18 Transit District Fund, less 3% of that amount, which shall be
328	328	19 transferred into the Tax Compliance and Administration Fund
329	329	20 and shall be used by the Department, subject to appropriation,
330	330	21 to cover the costs of the Department in administering the
331	331	22 Innovation Development and Economy Act.
332	332	23 After the monthly transfer to the STAR Bonds Revenue Fund,
333	333	24 on or before the 25th day of each calendar month, the
334	334	25 Department shall prepare and certify to the Comptroller the
335	335	26 disbursement of stated sums of money to the Regional
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346	346	1 Transportation Authority and to named counties, the counties
347	347	2 to be those entitled to distribution, as hereinabove provided,
348	348	3 of taxes or penalties paid to the Department during the second
349	349	4 preceding calendar month. The amount to be paid to the
350	350	5 Regional Transportation Authority and each county having
351	351	6 3,000,000 or fewer inhabitants shall be the amount (not
352	352	7 including credit memoranda) collected during the second
353	353	8 preceding calendar month by the Department and paid into the
354	354	9 County and Mass Transit District Fund, plus an amount the
355	355	10 Department determines is necessary to offset any amounts which
356	356	11 were erroneously paid to a different taxing body, and not
357	357	12 including an amount equal to the amount of refunds made during
358	358	13 the second preceding calendar month by the Department, and not
359	359	14 including any amount which the Department determines is
360	360	15 necessary to offset any amounts which were payable to a
361	361	16 different taxing body but were erroneously paid to the
362	362	17 Regional Transportation Authority or county, and not including
363	363	18 any amounts that are transferred to the STAR Bonds Revenue
364	364	19 Fund, less 1.5% of the amount to be paid to the Regional
365	365	20 Transportation Authority, which shall be transferred into the
366	366	21 Tax Compliance and Administration Fund. The Department, at the
367	367	22 time of each monthly disbursement to the Regional
368	368	23 Transportation Authority, shall prepare and certify to the
369	369	24 State Comptroller the amount to be transferred into the Tax
370	370	25 Compliance and Administration Fund under this Section. Within
371	371	26 10 days after receipt, by the Comptroller, of the disbursement
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382	382	1 certification to the Regional Transportation Authority,
383	383	2 counties, and the Tax Compliance and Administration Fund
384	384	3 provided for in this Section to be given to the Comptroller by
385	385	4 the Department, the Comptroller shall cause the orders to be
386	386	5 drawn for the respective amounts in accordance with the
387	387	6 directions contained in such certification.
388	388	7 When certifying the amount of a monthly disbursement to
389	389	8 the Regional Transportation Authority or to a county under
390	390	9 this Section, the Department shall increase or decrease that
391	391	10 amount by an amount necessary to offset any misallocation of
392	392	11 previous disbursements. The offset amount shall be the amount
393	393	12 erroneously disbursed within the 6 months preceding the time a
394	394	13 misallocation is discovered.
395	395	14 The provisions directing the distributions from the
396	396	15 special fund in the State Treasury provided for in this
397	397	16 Section and from the Regional Transportation Authority tax
398	398	17 fund created by Section 4.03 of the Regional Transportation
399	399	18 Authority Act shall constitute an irrevocable and continuing
400	400	19 appropriation of all amounts as provided herein. The State
401	401	20 Treasurer and State Comptroller are hereby authorized to make
402	402	21 distributions as provided in this Section.
403	403	22 In construing any development, redevelopment, annexation,
404	404	23 preannexation or other lawful agreement in effect prior to
405	405	24 September 1, 1990, which describes or refers to receipts from
406	406	25 a county or municipal retailers' occupation tax, use tax or
407	407	26 service occupation tax which now cannot be imposed, such
408	408
409	409
410	410
411	411
412	412
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414	414
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418	418	1 description or reference shall be deemed to include the
419	419	2 replacement revenue for such abolished taxes, distributed from
420	420	3 the County and Mass Transit District Fund or Local Government
421	421	4 Distributive Fund, as the case may be.
422	422	5 (Source: P.A. 102-700, eff. 4-19-22.)
423	423	6 Section 10. The Use Tax Act is amended by changing
424	424	7 Sections 3-10 and 9 as follows:
425	425	8 (35 ILCS 105/3-10)
426	426	9 Sec. 3-10. Rate of tax. Unless otherwise provided in this
427	427	10 Section, the tax imposed by this Act is at the rate of 6.25% of
428	428	11 either the selling price or the fair market value, if any, of
429	429	12 the tangible personal property. In all cases where property
430	430	13 functionally used or consumed is the same as the property that
431	431	14 was purchased at retail, then the tax is imposed on the selling
432	432	15 price of the property. In all cases where property
433	433	16 functionally used or consumed is a by-product or waste product
434	434	17 that has been refined, manufactured, or produced from property
435	435	18 purchased at retail, then the tax is imposed on the lower of
436	436	19 the fair market value, if any, of the specific property so used
437	437	20 in this State or on the selling price of the property purchased
438	438	21 at retail. For purposes of this Section "fair market value"
439	439	22 means the price at which property would change hands between a
440	440	23 willing buyer and a willing seller, neither being under any
441	441	24 compulsion to buy or sell and both having reasonable knowledge
442	442
443	443
444	444
445	445
446	446
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448	448
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452	452	1 of the relevant facts. The fair market value shall be
453	453	2 established by Illinois sales by the taxpayer of the same
454	454	3 property as that functionally used or consumed, or if there
455	455	4 are no such sales by the taxpayer, then comparable sales or
456	456	5 purchases of property of like kind and character in Illinois.
457	457	6 Beginning on July 1, 2000 and through December 31, 2000,
458	458	7 with respect to motor fuel, as defined in Section 1.1 of the
459	459	8 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
460	460	9 the Use Tax Act, the tax is imposed at the rate of 1.25%.
461	461	10 Beginning on July 1, 2023, with respect to motor fuel, as
462	462	11 defined in Section 1.1 of the Motor Fuel Tax Law, and gasohol,
463	463	12 as defined in Section 3-40 of the Use Tax Act, the tax is
464	464	13 imposed at the rate of 1.25%.
465	465	14 Beginning on August 6, 2010 through August 15, 2010, and
466	466	15 beginning again on August 5, 2022 through August 14, 2022,
467	467	16 with respect to sales tax holiday items as defined in Section
468	468	17 3-6 of this Act, the tax is imposed at the rate of 1.25%.
469	469	18 With respect to gasohol, the tax imposed by this Act
470	470	19 applies to (i) 70% of the proceeds of sales made on or after
471	471	20 January 1, 1990, and before July 1, 2003, (ii) 80% of the
472	472	21 proceeds of sales made on or after July 1, 2003 and on or
473	473	22 before July 1, 2017, and (iii) 100% of the proceeds of sales
474	474	23 made thereafter. If, at any time, however, the tax under this
475	475	24 Act on sales of gasohol is imposed at the rate of 1.25%, then
476	476	25 the tax imposed by this Act applies to 100% of the proceeds of
477	477	26 sales of gasohol made during that time.
478	478
479	479
480	480
481	481
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484	484
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488	488	1 With respect to majority blended ethanol fuel, the tax
489	489	2 imposed by this Act does not apply to the proceeds of sales
490	490	3 made on or after July 1, 2003 and on or before December 31,
491	491	4 2023 but applies to 100% of the proceeds of sales made
492	492	5 thereafter.
493	493	6 With respect to biodiesel blends with no less than 1% and
494	494	7 no more than 10% biodiesel, the tax imposed by this Act applies
495	495	8 to (i) 80% of the proceeds of sales made on or after July 1,
496	496	9 2003 and on or before December 31, 2018 and (ii) 100% of the
497	497	10 proceeds of sales made after December 31, 2018 and before
498	498	11 January 1, 2024. On and after January 1, 2024 and on or before
499	499	12 December 31, 2030, the taxation of biodiesel, renewable
500	500	13 diesel, and biodiesel blends shall be as provided in Section
501	501	14 3-5.1. If, at any time, however, the tax under this Act on
502	502	15 sales of biodiesel blends with no less than 1% and no more than
503	503	16 10% biodiesel is imposed at the rate of 1.25%, then the tax
504	504	17 imposed by this Act applies to 100% of the proceeds of sales of
505	505	18 biodiesel blends with no less than 1% and no more than 10%
506	506	19 biodiesel made during that time.
507	507	20 With respect to biodiesel and biodiesel blends with more
508	508	21 than 10% but no more than 99% biodiesel, the tax imposed by
509	509	22 this Act does not apply to the proceeds of sales made on or
510	510	23 after July 1, 2003 and on or before December 31, 2023. On and
511	511	24 after January 1, 2024 and on or before December 31, 2030, the
512	512	25 taxation of biodiesel, renewable diesel, and biodiesel blends
513	513	26 shall be as provided in Section 3-5.1.
514	514
515	515
516	516
517	517
518	518
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520	520
521	521
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524	524	1 Until July 1, 2022 and beginning again on July 1, 2023,
525	525	2 with respect to food for human consumption that is to be
526	526	3 consumed off the premises where it is sold (other than
527	527	4 alcoholic beverages, food consisting of or infused with adult
528	528	5 use cannabis, soft drinks, and food that has been prepared for
529	529	6 immediate consumption), the tax is imposed at the rate of 1%.
530	530	7 Beginning on July 1, 2022 and until July 1, 2023, with respect
531	531	8 to food for human consumption that is to be consumed off the
532	532	9 premises where it is sold (other than alcoholic beverages,
533	533	10 food consisting of or infused with adult use cannabis, soft
534	534	11 drinks, and food that has been prepared for immediate
535	535	12 consumption), the tax is imposed at the rate of 0%.
536	536	13 With respect to prescription and nonprescription
537	537	14 medicines, drugs, medical appliances, products classified as
538	538	15 Class III medical devices by the United States Food and Drug
539	539	16 Administration that are used for cancer treatment pursuant to
540	540	17 a prescription, as well as any accessories and components
541	541	18 related to those devices, modifications to a motor vehicle for
542	542	19 the purpose of rendering it usable by a person with a
543	543	20 disability, and insulin, blood sugar testing materials,
544	544	21 syringes, and needles used by human diabetics, the tax is
545	545	22 imposed at the rate of 1%. For the purposes of this Section,
546	546	23 until September 1, 2009: the term "soft drinks" means any
547	547	24 complete, finished, ready-to-use, non-alcoholic drink, whether
548	548	25 carbonated or not, including, but not limited to, soda water,
549	549	26 cola, fruit juice, vegetable juice, carbonated water, and all
550	550
551	551
552	552
553	553
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556	556
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560	560	1 other preparations commonly known as soft drinks of whatever
561	561	2 kind or description that are contained in any closed or sealed
562	562	3 bottle, can, carton, or container, regardless of size; but
563	563	4 "soft drinks" does not include coffee, tea, non-carbonated
564	564	5 water, infant formula, milk or milk products as defined in the
565	565	6 Grade A Pasteurized Milk and Milk Products Act, or drinks
566	566	7 containing 50% or more natural fruit or vegetable juice.
567	567	8 Notwithstanding any other provisions of this Act,
568	568	9 beginning September 1, 2009, "soft drinks" means non-alcoholic
569	569	10 beverages that contain natural or artificial sweeteners. "Soft
570	570	11 drinks" does do not include beverages that contain milk or
571	571	12 milk products, soy, rice or similar milk substitutes, or
572	572	13 greater than 50% of vegetable or fruit juice by volume.
573	573	14 Until August 1, 2009, and notwithstanding any other
574	574	15 provisions of this Act, "food for human consumption that is to
575	575	16 be consumed off the premises where it is sold" includes all
576	576	17 food sold through a vending machine, except soft drinks and
577	577	18 food products that are dispensed hot from a vending machine,
578	578	19 regardless of the location of the vending machine. Beginning
579	579	20 August 1, 2009, and notwithstanding any other provisions of
580	580	21 this Act, "food for human consumption that is to be consumed
581	581	22 off the premises where it is sold" includes all food sold
582	582	23 through a vending machine, except soft drinks, candy, and food
583	583	24 products that are dispensed hot from a vending machine,
584	584	25 regardless of the location of the vending machine.
585	585	26 Notwithstanding any other provisions of this Act,
586	586
587	587
588	588
589	589
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592	592
593	593
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596	596	1 beginning September 1, 2009, "food for human consumption that
597	597	2 is to be consumed off the premises where it is sold" does not
598	598	3 include candy. For purposes of this Section, "candy" means a
599	599	4 preparation of sugar, honey, or other natural or artificial
600	600	5 sweeteners in combination with chocolate, fruits, nuts or
601	601	6 other ingredients or flavorings in the form of bars, drops, or
602	602	7 pieces. "Candy" does not include any preparation that contains
603	603	8 flour or requires refrigeration.
604	604	9 Notwithstanding any other provisions of this Act,
605	605	10 beginning September 1, 2009, "nonprescription medicines and
606	606	11 drugs" does not include grooming and hygiene products. For
607	607	12 purposes of this Section, "grooming and hygiene products"
608	608	13 includes, but is not limited to, soaps and cleaning solutions,
609	609	14 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
610	610	15 lotions and screens, unless those products are available by
611	611	16 prescription only, regardless of whether the products meet the
612	612	17 definition of "over-the-counter-drugs". For the purposes of
613	613	18 this paragraph, "over-the-counter-drug" means a drug for human
614	614	19 use that contains a label that identifies the product as a drug
615	615	20 as required by 21 CFR C.F.R. 201.66. The
616	616	21 "over-the-counter-drug" label includes:
617	617	22 (A) a A "Drug Facts" panel; or
618	618	23 (B) a A statement of the "active ingredient(s)" with a
619	619	24 list of those ingredients contained in the compound,
620	620	25 substance or preparation.
621	621	26 Beginning on January 1, 2014 (the effective date of Public
622	622
623	623
624	624
625	625
626	626
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628	628
629	629
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632	632	1 Act 98-122) this amendatory Act of the 98th General Assembly,
633	633	2 "prescription and nonprescription medicines and drugs"
634	634	3 includes medical cannabis purchased from a registered
635	635	4 dispensing organization under the Compassionate Use of Medical
636	636	5 Cannabis Program Act.
637	637	6 As used in this Section, "adult use cannabis" means
638	638	7 cannabis subject to tax under the Cannabis Cultivation
639	639	8 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
640	640	9 and does not include cannabis subject to tax under the
641	641	10 Compassionate Use of Medical Cannabis Program Act.
642	642	11 If the property that is purchased at retail from a
643	643	12 retailer is acquired outside Illinois and used outside
644	644	13 Illinois before being brought to Illinois for use here and is
645	645	14 taxable under this Act, the "selling price" on which the tax is
646	646	15 computed shall be reduced by an amount that represents a
647	647	16 reasonable allowance for depreciation for the period of prior
648	648	17 out-of-state use.
649	649	18 (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
650	650	19 102-4, eff. 4-27-21; 102-700, Article 20, Section 20-5, eff.
651	651	20 4-19-22; 102-700, Article 60, Section 60-15, eff. 4-19-22;
652	652	21 102-700, Article 65, Section 65-5, eff. 4-19-22; revised
653	653	22 5-27-22.)
654	654	23 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
655	655	24 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
656	656	25 and trailers that are required to be registered with an agency
657	657
658	658
659	659
660	660
661	661
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663	663
664	664
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667	667	1 of this State, each retailer required or authorized to collect
668	668	2 the tax imposed by this Act shall pay to the Department the
669	669	3 amount of such tax (except as otherwise provided) at the time
670	670	4 when he is required to file his return for the period during
671	671	5 which such tax was collected, less a discount of 2.1% prior to
672	672	6 January 1, 1990, and 1.75% on and after January 1, 1990, or $5
673	673	7 per calendar year, whichever is greater, which is allowed to
674	674	8 reimburse the retailer for expenses incurred in collecting the
675	675	9 tax, keeping records, preparing and filing returns, remitting
676	676	10 the tax and supplying data to the Department on request. When
677	677	11 determining the discount allowed under this Section, retailers
678	678	12 shall include the amount of tax that would have been due at the
679	679	13 6.25% rate but for the 1.25% rate imposed on sales tax holiday
680	680	14 items under Public Act 102-700 this amendatory Act of the
681	681	15 102nd General Assembly. The discount under this Section is not
682	682	16 allowed for the 1.25% portion of taxes paid on aviation fuel
683	683	17 that is subject to the revenue use requirements of 49 U.S.C.
684	684	18 47107(b) and 49 U.S.C. 47133. When determining the discount
685	685	19 allowed under this Section, retailers shall include the amount
686	686	20 of tax that would have been due at the 1% rate but for the 0%
687	687	21 rate imposed under Public Act 102-700 this amendatory Act of
688	688	22 the 102nd General Assembly. In the case of retailers who
689	689	23 report and pay the tax on a transaction by transaction basis,
690	690	24 as provided in this Section, such discount shall be taken with
691	691	25 each such tax remittance instead of when such retailer files
692	692	26 his periodic return. The discount allowed under this Section
693	693
694	694
695	695
696	696
697	697
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699	699
700	700
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703	703	1 is allowed only for returns that are filed in the manner
704	704	2 required by this Act. The Department may disallow the discount
705	705	3 for retailers whose certificate of registration is revoked at
706	706	4 the time the return is filed, but only if the Department's
707	707	5 decision to revoke the certificate of registration has become
708	708	6 final. A retailer need not remit that part of any tax collected
709	709	7 by him to the extent that he is required to remit and does
710	710	8 remit the tax imposed by the Retailers' Occupation Tax Act,
711	711	9 with respect to the sale of the same property.
712	712	10 Where such tangible personal property is sold under a
713	713	11 conditional sales contract, or under any other form of sale
714	714	12 wherein the payment of the principal sum, or a part thereof, is
715	715	13 extended beyond the close of the period for which the return is
716	716	14 filed, the retailer, in collecting the tax (except as to motor
717	717	15 vehicles, watercraft, aircraft, and trailers that are required
718	718	16 to be registered with an agency of this State), may collect for
719	719	17 each tax return period, only the tax applicable to that part of
720	720	18 the selling price actually received during such tax return
721	721	19 period.
722	722	20 Except as provided in this Section, on or before the
723	723	21 twentieth day of each calendar month, such retailer shall file
724	724	22 a return for the preceding calendar month. Such return shall
725	725	23 be filed on forms prescribed by the Department and shall
726	726	24 furnish such information as the Department may reasonably
727	727	25 require. The return shall include the gross receipts on food
728	728	26 for human consumption that is to be consumed off the premises
729	729
730	730
731	731
732	732
733	733
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735	735
736	736
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739	739	1 where it is sold (other than alcoholic beverages, food
740	740	2 consisting of or infused with adult use cannabis, soft drinks,
741	741	3 and food that has been prepared for immediate consumption)
742	742	4 which were received during the preceding calendar month,
743	743	5 quarter, or year, as appropriate, and upon which tax would
744	744	6 have been due but for the 0% rate imposed under Public Act
745	745	7 102-700 this amendatory Act of the 102nd General Assembly. The
746	746	8 return shall also include the amount of tax that would have
747	747	9 been due on food for human consumption that is to be consumed
748	748	10 off the premises where it is sold (other than alcoholic
749	749	11 beverages, food consisting of or infused with adult use
750	750	12 cannabis, soft drinks, and food that has been prepared for
751	751	13 immediate consumption) but for the 0% rate imposed under
752	752	14 Public Act 102-700 this amendatory Act of the 102nd General
753	753	15 Assembly.
754	754	16 On and after January 1, 2018, except for returns required
755	755	17 to be filed prior to January 1, 2023 for motor vehicles,
756	756	18 watercraft, aircraft, and trailers that are required to be
757	757	19 registered with an agency of this State, with respect to
758	758	20 retailers whose annual gross receipts average $20,000 or more,
759	759	21 all returns required to be filed pursuant to this Act shall be
760	760	22 filed electronically. On and after January 1, 2023, with
761	761	23 respect to retailers whose annual gross receipts average
762	762	24 $20,000 or more, all returns required to be filed pursuant to
763	763	25 this Act, including, but not limited to, returns for motor
764	764	26 vehicles, watercraft, aircraft, and trailers that are required
765	765
766	766
767	767
768	768
769	769
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771	771
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775	775	1 to be registered with an agency of this State, shall be filed
776	776	2 electronically. Retailers who demonstrate that they do not
777	777	3 have access to the Internet or demonstrate hardship in filing
778	778	4 electronically may petition the Department to waive the
779	779	5 electronic filing requirement.
780	780	6 The Department may require returns to be filed on a
781	781	7 quarterly basis. If so required, a return for each calendar
782	782	8 quarter shall be filed on or before the twentieth day of the
783	783	9 calendar month following the end of such calendar quarter. The
784	784	10 taxpayer shall also file a return with the Department for each
785	785	11 of the first two months of each calendar quarter, on or before
786	786	12 the twentieth day of the following calendar month, stating:
787	787	13 1. The name of the seller;
788	788	14 2. The address of the principal place of business from
789	789	15 which he engages in the business of selling tangible
790	790	16 personal property at retail in this State;
791	791	17 3. The total amount of taxable receipts received by
792	792	18 him during the preceding calendar month from sales of
793	793	19 tangible personal property by him during such preceding
794	794	20 calendar month, including receipts from charge and time
795	795	21 sales, but less all deductions allowed by law;
796	796	22 4. The amount of credit provided in Section 2d of this
797	797	23 Act;
798	798	24 5. The amount of tax due;
799	799	25 5-5. The signature of the taxpayer; and
800	800	26 6. Such other reasonable information as the Department
801	801
802	802
803	803
804	804
805	805
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807	807
808	808
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811	811	1 may require.
812	812	2 Each retailer required or authorized to collect the tax
813	813	3 imposed by this Act on aviation fuel sold at retail in this
814	814	4 State during the preceding calendar month shall, instead of
815	815	5 reporting and paying tax on aviation fuel as otherwise
816	816	6 required by this Section, report and pay such tax on a separate
817	817	7 aviation fuel tax return. The requirements related to the
818	818	8 return shall be as otherwise provided in this Section.
819	819	9 Notwithstanding any other provisions of this Act to the
820	820	10 contrary, retailers collecting tax on aviation fuel shall file
821	821	11 all aviation fuel tax returns and shall make all aviation fuel
822	822	12 tax payments by electronic means in the manner and form
823	823	13 required by the Department. For purposes of this Section,
824	824	14 "aviation fuel" means jet fuel and aviation gasoline.
825	825	15 If a taxpayer fails to sign a return within 30 days after
826	826	16 the proper notice and demand for signature by the Department,
827	827	17 the return shall be considered valid and any amount shown to be
828	828	18 due on the return shall be deemed assessed.
829	829	19 Notwithstanding any other provision of this Act to the
830	830	20 contrary, retailers subject to tax on cannabis shall file all
831	831	21 cannabis tax returns and shall make all cannabis tax payments
832	832	22 by electronic means in the manner and form required by the
833	833	23 Department.
834	834	24 Beginning October 1, 1993, a taxpayer who has an average
835	835	25 monthly tax liability of $150,000 or more shall make all
836	836	26 payments required by rules of the Department by electronic
837	837
838	838
839	839
840	840
841	841
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843	843
844	844
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847	847	1 funds transfer. Beginning October 1, 1994, a taxpayer who has
848	848	2 an average monthly tax liability of $100,000 or more shall
849	849	3 make all payments required by rules of the Department by
850	850	4 electronic funds transfer. Beginning October 1, 1995, a
851	851	5 taxpayer who has an average monthly tax liability of $50,000
852	852	6 or more shall make all payments required by rules of the
853	853	7 Department by electronic funds transfer. Beginning October 1,
854	854	8 2000, a taxpayer who has an annual tax liability of $200,000 or
855	855	9 more shall make all payments required by rules of the
856	856	10 Department by electronic funds transfer. The term "annual tax
857	857	11 liability" shall be the sum of the taxpayer's liabilities
858	858	12 under this Act, and under all other State and local occupation
859	859	13 and use tax laws administered by the Department, for the
860	860	14 immediately preceding calendar year. The term "average monthly
861	861	15 tax liability" means the sum of the taxpayer's liabilities
862	862	16 under this Act, and under all other State and local occupation
863	863	17 and use tax laws administered by the Department, for the
864	864	18 immediately preceding calendar year divided by 12. Beginning
865	865	19 on October 1, 2002, a taxpayer who has a tax liability in the
866	866	20 amount set forth in subsection (b) of Section 2505-210 of the
867	867	21 Department of Revenue Law shall make all payments required by
868	868	22 rules of the Department by electronic funds transfer.
869	869	23 Before August 1 of each year beginning in 1993, the
870	870	24 Department shall notify all taxpayers required to make
871	871	25 payments by electronic funds transfer. All taxpayers required
872	872	26 to make payments by electronic funds transfer shall make those
873	873
874	874
875	875
876	876
877	877
878	878	HB2592 - 23 - LRB103 26319 HLH 52680 b
879	879
880	880
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882	882	HB2592 - 24 - LRB103 26319 HLH 52680 b
883	883	1 payments for a minimum of one year beginning on October 1.
884	884	2 Any taxpayer not required to make payments by electronic
885	885	3 funds transfer may make payments by electronic funds transfer
886	886	4 with the permission of the Department.
887	887	5 All taxpayers required to make payment by electronic funds
888	888	6 transfer and any taxpayers authorized to voluntarily make
889	889	7 payments by electronic funds transfer shall make those
890	890	8 payments in the manner authorized by the Department.
891	891	9 The Department shall adopt such rules as are necessary to
892	892	10 effectuate a program of electronic funds transfer and the
893	893	11 requirements of this Section.
894	894	12 Before October 1, 2000, if the taxpayer's average monthly
895	895	13 tax liability to the Department under this Act, the Retailers'
896	896	14 Occupation Tax Act, the Service Occupation Tax Act, the
897	897	15 Service Use Tax Act was $10,000 or more during the preceding 4
898	898	16 complete calendar quarters, he shall file a return with the
899	899	17 Department each month by the 20th day of the month next
900	900	18 following the month during which such tax liability is
901	901	19 incurred and shall make payments to the Department on or
902	902	20 before the 7th, 15th, 22nd and last day of the month during
903	903	21 which such liability is incurred. On and after October 1,
904	904	22 2000, if the taxpayer's average monthly tax liability to the
905	905	23 Department under this Act, the Retailers' Occupation Tax Act,
906	906	24 the Service Occupation Tax Act, and the Service Use Tax Act was
907	907	25 $20,000 or more during the preceding 4 complete calendar
908	908	26 quarters, he shall file a return with the Department each
909	909
910	910
911	911
912	912
913	913
914	914	HB2592 - 24 - LRB103 26319 HLH 52680 b
915	915
916	916
917	917	HB2592- 25 -LRB103 26319 HLH 52680 b HB2592 - 25 - LRB103 26319 HLH 52680 b
918	918	HB2592 - 25 - LRB103 26319 HLH 52680 b
919	919	1 month by the 20th day of the month next following the month
920	920	2 during which such tax liability is incurred and shall make
921	921	3 payment to the Department on or before the 7th, 15th, 22nd and
922	922	4 last day of the month during which such liability is incurred.
923	923	5 If the month during which such tax liability is incurred began
924	924	6 prior to January 1, 1985, each payment shall be in an amount
925	925	7 equal to 1/4 of the taxpayer's actual liability for the month
926	926	8 or an amount set by the Department not to exceed 1/4 of the
927	927	9 average monthly liability of the taxpayer to the Department
928	928	10 for the preceding 4 complete calendar quarters (excluding the
929	929	11 month of highest liability and the month of lowest liability
930	930	12 in such 4 quarter period). If the month during which such tax
931	931	13 liability is incurred begins on or after January 1, 1985, and
932	932	14 prior to January 1, 1987, each payment shall be in an amount
933	933	15 equal to 22.5% of the taxpayer's actual liability for the
934	934	16 month or 27.5% of the taxpayer's liability for the same
935	935	17 calendar month of the preceding year. If the month during
936	936	18 which such tax liability is incurred begins on or after
937	937	19 January 1, 1987, and prior to January 1, 1988, each payment
938	938	20 shall be in an amount equal to 22.5% of the taxpayer's actual
939	939	21 liability for the month or 26.25% of the taxpayer's liability
940	940	22 for the same calendar month of the preceding year. If the month
941	941	23 during which such tax liability is incurred begins on or after
942	942	24 January 1, 1988, and prior to January 1, 1989, or begins on or
943	943	25 after January 1, 1996, each payment shall be in an amount equal
944	944	26 to 22.5% of the taxpayer's actual liability for the month or
945	945
946	946
947	947
948	948
949	949
950	950	HB2592 - 25 - LRB103 26319 HLH 52680 b
951	951
952	952
953	953	HB2592- 26 -LRB103 26319 HLH 52680 b HB2592 - 26 - LRB103 26319 HLH 52680 b
954	954	HB2592 - 26 - LRB103 26319 HLH 52680 b
955	955	1 25% of the taxpayer's liability for the same calendar month of
956	956	2 the preceding year. If the month during which such tax
957	957	3 liability is incurred begins on or after January 1, 1989, and
958	958	4 prior to January 1, 1996, each payment shall be in an amount
959	959	5 equal to 22.5% of the taxpayer's actual liability for the
960	960	6 month or 25% of the taxpayer's liability for the same calendar
961	961	7 month of the preceding year or 100% of the taxpayer's actual
962	962	8 liability for the quarter monthly reporting period. The amount
963	963	9 of such quarter monthly payments shall be credited against the
964	964	10 final tax liability of the taxpayer's return for that month.
965	965	11 Before October 1, 2000, once applicable, the requirement of
966	966	12 the making of quarter monthly payments to the Department shall
967	967	13 continue until such taxpayer's average monthly liability to
968	968	14 the Department during the preceding 4 complete calendar
969	969	15 quarters (excluding the month of highest liability and the
970	970	16 month of lowest liability) is less than $9,000, or until such
971	971	17 taxpayer's average monthly liability to the Department as
972	972	18 computed for each calendar quarter of the 4 preceding complete
973	973	19 calendar quarter period is less than $10,000. However, if a
974	974	20 taxpayer can show the Department that a substantial change in
975	975	21 the taxpayer's business has occurred which causes the taxpayer
976	976	22 to anticipate that his average monthly tax liability for the
977	977	23 reasonably foreseeable future will fall below the $10,000
978	978	24 threshold stated above, then such taxpayer may petition the
979	979	25 Department for change in such taxpayer's reporting status. On
980	980	26 and after October 1, 2000, once applicable, the requirement of
981	981
982	982
983	983
984	984
985	985
986	986	HB2592 - 26 - LRB103 26319 HLH 52680 b
987	987
988	988
989	989	HB2592- 27 -LRB103 26319 HLH 52680 b HB2592 - 27 - LRB103 26319 HLH 52680 b
990	990	HB2592 - 27 - LRB103 26319 HLH 52680 b
991	991	1 the making of quarter monthly payments to the Department shall
992	992	2 continue until such taxpayer's average monthly liability to
993	993	3 the Department during the preceding 4 complete calendar
994	994	4 quarters (excluding the month of highest liability and the
995	995	5 month of lowest liability) is less than $19,000 or until such
996	996	6 taxpayer's average monthly liability to the Department as
997	997	7 computed for each calendar quarter of the 4 preceding complete
998	998	8 calendar quarter period is less than $20,000. However, if a
999	999	9 taxpayer can show the Department that a substantial change in
1000	1000	10 the taxpayer's business has occurred which causes the taxpayer
1001	1001	11 to anticipate that his average monthly tax liability for the
1002	1002	12 reasonably foreseeable future will fall below the $20,000
1003	1003	13 threshold stated above, then such taxpayer may petition the
1004	1004	14 Department for a change in such taxpayer's reporting status.
1005	1005	15 The Department shall change such taxpayer's reporting status
1006	1006	16 unless it finds that such change is seasonal in nature and not
1007	1007	17 likely to be long term. Quarter monthly payment status shall
1008	1008	18 be determined under this paragraph as if the rate reduction to
1009	1009	19 1.25% in Public Act 102-700 this amendatory Act of the 102nd
1010	1010	20 General Assembly on sales tax holiday items had not occurred.
1011	1011	21 For quarter monthly payments due on or after July 1, 2023 and
1012	1012	22 through June 30, 2024, "25% of the taxpayer's liability for
1013	1013	23 the same calendar month of the preceding year" shall be
1014	1014	24 determined as if the rate reduction to 1.25% in Public Act
1015	1015	25 102-700 this amendatory Act of the 102nd General Assembly on
1016	1016	26 sales tax holiday items had not occurred. Quarter monthly
1017	1017
1018	1018
1019	1019
1020	1020
1021	1021
1022	1022	HB2592 - 27 - LRB103 26319 HLH 52680 b
1023	1023
1024	1024
1025	1025	HB2592- 28 -LRB103 26319 HLH 52680 b HB2592 - 28 - LRB103 26319 HLH 52680 b
1026	1026	HB2592 - 28 - LRB103 26319 HLH 52680 b
1027	1027	1 payment status shall be determined under this paragraph as if
1028	1028	2 the rate reduction to 0% in Public Act 102-700 this amendatory
1029	1029	3 Act of the 102nd General Assembly on food for human
1030	1030	4 consumption that is to be consumed off the premises where it is
1031	1031	5 sold (other than alcoholic beverages, food consisting of or
1032	1032	6 infused with adult use cannabis, soft drinks, and food that
1033	1033	7 has been prepared for immediate consumption) had not occurred.
1034	1034	8 For quarter monthly payments due under this paragraph on or
1035	1035	9 after July 1, 2023 and through June 30, 2024, "25% of the
1036	1036	10 taxpayer's liability for the same calendar month of the
1037	1037	11 preceding year" shall be determined as if the rate reduction
1038	1038	12 to 0% in Public Act 102-700 this amendatory Act of the 102nd
1039	1039	13 General Assembly had not occurred. If any such quarter monthly
1040	1040	14 payment is not paid at the time or in the amount required by
1041	1041	15 this Section, then the taxpayer shall be liable for penalties
1042	1042	16 and interest on the difference between the minimum amount due
1043	1043	17 and the amount of such quarter monthly payment actually and
1044	1044	18 timely paid, except insofar as the taxpayer has previously
1045	1045	19 made payments for that month to the Department in excess of the
1046	1046	20 minimum payments previously due as provided in this Section.
1047	1047	21 The Department shall make reasonable rules and regulations to
1048	1048	22 govern the quarter monthly payment amount and quarter monthly
1049	1049	23 payment dates for taxpayers who file on other than a calendar
1050	1050	24 monthly basis.
1051	1051	25 If any such payment provided for in this Section exceeds
1052	1052	26 the taxpayer's liabilities under this Act, the Retailers'
1053	1053
1054	1054
1055	1055
1056	1056
1057	1057
1058	1058	HB2592 - 28 - LRB103 26319 HLH 52680 b
1059	1059
1060	1060
1061	1061	HB2592- 29 -LRB103 26319 HLH 52680 b HB2592 - 29 - LRB103 26319 HLH 52680 b
1062	1062	HB2592 - 29 - LRB103 26319 HLH 52680 b
1063	1063	1 Occupation Tax Act, the Service Occupation Tax Act and the
1064	1064	2 Service Use Tax Act, as shown by an original monthly return,
1065	1065	3 the Department shall issue to the taxpayer a credit memorandum
1066	1066	4 no later than 30 days after the date of payment, which
1067	1067	5 memorandum may be submitted by the taxpayer to the Department
1068	1068	6 in payment of tax liability subsequently to be remitted by the
1069	1069	7 taxpayer to the Department or be assigned by the taxpayer to a
1070	1070	8 similar taxpayer under this Act, the Retailers' Occupation Tax
1071	1071	9 Act, the Service Occupation Tax Act or the Service Use Tax Act,
1072	1072	10 in accordance with reasonable rules and regulations to be
1073	1073	11 prescribed by the Department, except that if such excess
1074	1074	12 payment is shown on an original monthly return and is made
1075	1075	13 after December 31, 1986, no credit memorandum shall be issued,
1076	1076	14 unless requested by the taxpayer. If no such request is made,
1077	1077	15 the taxpayer may credit such excess payment against tax
1078	1078	16 liability subsequently to be remitted by the taxpayer to the
1079	1079	17 Department under this Act, the Retailers' Occupation Tax Act,
1080	1080	18 the Service Occupation Tax Act or the Service Use Tax Act, in
1081	1081	19 accordance with reasonable rules and regulations prescribed by
1082	1082	20 the Department. If the Department subsequently determines that
1083	1083	21 all or any part of the credit taken was not actually due to the
1084	1084	22 taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
1085	1085	23 be reduced by 2.1% or 1.75% of the difference between the
1086	1086	24 credit taken and that actually due, and the taxpayer shall be
1087	1087	25 liable for penalties and interest on such difference.
1088	1088	26 If the retailer is otherwise required to file a monthly
1089	1089
1090	1090
1091	1091
1092	1092
1093	1093
1094	1094	HB2592 - 29 - LRB103 26319 HLH 52680 b
1095	1095
1096	1096
1097	1097	HB2592- 30 -LRB103 26319 HLH 52680 b HB2592 - 30 - LRB103 26319 HLH 52680 b
1098	1098	HB2592 - 30 - LRB103 26319 HLH 52680 b
1099	1099	1 return and if the retailer's average monthly tax liability to
1100	1100	2 the Department does not exceed $200, the Department may
1101	1101	3 authorize his returns to be filed on a quarter annual basis,
1102	1102	4 with the return for January, February, and March of a given
1103	1103	5 year being due by April 20 of such year; with the return for
1104	1104	6 April, May and June of a given year being due by July 20 of
1105	1105	7 such year; with the return for July, August and September of a
1106	1106	8 given year being due by October 20 of such year, and with the
1107	1107	9 return for October, November and December of a given year
1108	1108	10 being due by January 20 of the following year.
1109	1109	11 If the retailer is otherwise required to file a monthly or
1110	1110	12 quarterly return and if the retailer's average monthly tax
1111	1111	13 liability to the Department does not exceed $50, the
1112	1112	14 Department may authorize his returns to be filed on an annual
1113	1113	15 basis, with the return for a given year being due by January 20
1114	1114	16 of the following year.
1115	1115	17 Such quarter annual and annual returns, as to form and
1116	1116	18 substance, shall be subject to the same requirements as
1117	1117	19 monthly returns.
1118	1118	20 Notwithstanding any other provision in this Act concerning
1119	1119	21 the time within which a retailer may file his return, in the
1120	1120	22 case of any retailer who ceases to engage in a kind of business
1121	1121	23 which makes him responsible for filing returns under this Act,
1122	1122	24 such retailer shall file a final return under this Act with the
1123	1123	25 Department not more than one month after discontinuing such
1124	1124	26 business.
1125	1125
1126	1126
1127	1127
1128	1128
1129	1129
1130	1130	HB2592 - 30 - LRB103 26319 HLH 52680 b
1131	1131
1132	1132
1133	1133	HB2592- 31 -LRB103 26319 HLH 52680 b HB2592 - 31 - LRB103 26319 HLH 52680 b
1134	1134	HB2592 - 31 - LRB103 26319 HLH 52680 b
1135	1135	1 In addition, with respect to motor vehicles, watercraft,
1136	1136	2 aircraft, and trailers that are required to be registered with
1137	1137	3 an agency of this State, except as otherwise provided in this
1138	1138	4 Section, every retailer selling this kind of tangible personal
1139	1139	5 property shall file, with the Department, upon a form to be
1140	1140	6 prescribed and supplied by the Department, a separate return
1141	1141	7 for each such item of tangible personal property which the
1142	1142	8 retailer sells, except that if, in the same transaction, (i) a
1143	1143	9 retailer of aircraft, watercraft, motor vehicles or trailers
1144	1144	10 transfers more than one aircraft, watercraft, motor vehicle or
1145	1145	11 trailer to another aircraft, watercraft, motor vehicle or
1146	1146	12 trailer retailer for the purpose of resale or (ii) a retailer
1147	1147	13 of aircraft, watercraft, motor vehicles, or trailers transfers
1148	1148	14 more than one aircraft, watercraft, motor vehicle, or trailer
1149	1149	15 to a purchaser for use as a qualifying rolling stock as
1150	1150	16 provided in Section 3-55 of this Act, then that seller may
1151	1151	17 report the transfer of all the aircraft, watercraft, motor
1152	1152	18 vehicles or trailers involved in that transaction to the
1153	1153	19 Department on the same uniform invoice-transaction reporting
1154	1154	20 return form. For purposes of this Section, "watercraft" means
1155	1155	21 a Class 2, Class 3, or Class 4 watercraft as defined in Section
1156	1156	22 3-2 of the Boat Registration and Safety Act, a personal
1157	1157	23 watercraft, or any boat equipped with an inboard motor.
1158	1158	24 In addition, with respect to motor vehicles, watercraft,
1159	1159	25 aircraft, and trailers that are required to be registered with
1160	1160	26 an agency of this State, every person who is engaged in the
1161	1161
1162	1162
1163	1163
1164	1164
1165	1165
1166	1166	HB2592 - 31 - LRB103 26319 HLH 52680 b
1167	1167
1168	1168
1169	1169	HB2592- 32 -LRB103 26319 HLH 52680 b HB2592 - 32 - LRB103 26319 HLH 52680 b
1170	1170	HB2592 - 32 - LRB103 26319 HLH 52680 b
1171	1171	1 business of leasing or renting such items and who, in
1172	1172	2 connection with such business, sells any such item to a
1173	1173	3 retailer for the purpose of resale is, notwithstanding any
1174	1174	4 other provision of this Section to the contrary, authorized to
1175	1175	5 meet the return-filing requirement of this Act by reporting
1176	1176	6 the transfer of all the aircraft, watercraft, motor vehicles,
1177	1177	7 or trailers transferred for resale during a month to the
1178	1178	8 Department on the same uniform invoice-transaction reporting
1179	1179	9 return form on or before the 20th of the month following the
1180	1180	10 month in which the transfer takes place. Notwithstanding any
1181	1181	11 other provision of this Act to the contrary, all returns filed
1182	1182	12 under this paragraph must be filed by electronic means in the
1183	1183	13 manner and form as required by the Department.
1184	1184	14 The transaction reporting return in the case of motor
1185	1185	15 vehicles or trailers that are required to be registered with
1186	1186	16 an agency of this State, shall be the same document as the
1187	1187	17 Uniform Invoice referred to in Section 5-402 of the Illinois
1188	1188	18 Vehicle Code and must show the name and address of the seller;
1189	1189	19 the name and address of the purchaser; the amount of the
1190	1190	20 selling price including the amount allowed by the retailer for
1191	1191	21 traded-in property, if any; the amount allowed by the retailer
1192	1192	22 for the traded-in tangible personal property, if any, to the
1193	1193	23 extent to which Section 2 of this Act allows an exemption for
1194	1194	24 the value of traded-in property; the balance payable after
1195	1195	25 deducting such trade-in allowance from the total selling
1196	1196	26 price; the amount of tax due from the retailer with respect to
1197	1197
1198	1198
1199	1199
1200	1200
1201	1201
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1203	1203
1204	1204
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1206	1206	HB2592 - 33 - LRB103 26319 HLH 52680 b
1207	1207	1 such transaction; the amount of tax collected from the
1208	1208	2 purchaser by the retailer on such transaction (or satisfactory
1209	1209	3 evidence that such tax is not due in that particular instance,
1210	1210	4 if that is claimed to be the fact); the place and date of the
1211	1211	5 sale; a sufficient identification of the property sold; such
1212	1212	6 other information as is required in Section 5-402 of the
1213	1213	7 Illinois Vehicle Code, and such other information as the
1214	1214	8 Department may reasonably require.
1215	1215	9 The transaction reporting return in the case of watercraft
1216	1216	10 and aircraft must show the name and address of the seller; the
1217	1217	11 name and address of the purchaser; the amount of the selling
1218	1218	12 price including the amount allowed by the retailer for
1219	1219	13 traded-in property, if any; the amount allowed by the retailer
1220	1220	14 for the traded-in tangible personal property, if any, to the
1221	1221	15 extent to which Section 2 of this Act allows an exemption for
1222	1222	16 the value of traded-in property; the balance payable after
1223	1223	17 deducting such trade-in allowance from the total selling
1224	1224	18 price; the amount of tax due from the retailer with respect to
1225	1225	19 such transaction; the amount of tax collected from the
1226	1226	20 purchaser by the retailer on such transaction (or satisfactory
1227	1227	21 evidence that such tax is not due in that particular instance,
1228	1228	22 if that is claimed to be the fact); the place and date of the
1229	1229	23 sale, a sufficient identification of the property sold, and
1230	1230	24 such other information as the Department may reasonably
1231	1231	25 require.
1232	1232	26 Such transaction reporting return shall be filed not later
1233	1233
1234	1234
1235	1235
1236	1236
1237	1237
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1239	1239
1240	1240
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1242	1242	HB2592 - 34 - LRB103 26319 HLH 52680 b
1243	1243	1 than 20 days after the date of delivery of the item that is
1244	1244	2 being sold, but may be filed by the retailer at any time sooner
1245	1245	3 than that if he chooses to do so. The transaction reporting
1246	1246	4 return and tax remittance or proof of exemption from the tax
1247	1247	5 that is imposed by this Act may be transmitted to the
1248	1248	6 Department by way of the State agency with which, or State
1249	1249	7 officer with whom, the tangible personal property must be
1250	1250	8 titled or registered (if titling or registration is required)
1251	1251	9 if the Department and such agency or State officer determine
1252	1252	10 that this procedure will expedite the processing of
1253	1253	11 applications for title or registration.
1254	1254	12 With each such transaction reporting return, the retailer
1255	1255	13 shall remit the proper amount of tax due (or shall submit
1256	1256	14 satisfactory evidence that the sale is not taxable if that is
1257	1257	15 the case), to the Department or its agents, whereupon the
1258	1258	16 Department shall issue, in the purchaser's name, a tax receipt
1259	1259	17 (or a certificate of exemption if the Department is satisfied
1260	1260	18 that the particular sale is tax exempt) which such purchaser
1261	1261	19 may submit to the agency with which, or State officer with
1262	1262	20 whom, he must title or register the tangible personal property
1263	1263	21 that is involved (if titling or registration is required) in
1264	1264	22 support of such purchaser's application for an Illinois
1265	1265	23 certificate or other evidence of title or registration to such
1266	1266	24 tangible personal property.
1267	1267	25 No retailer's failure or refusal to remit tax under this
1268	1268	26 Act precludes a user, who has paid the proper tax to the
1269	1269
1270	1270
1271	1271
1272	1272
1273	1273
1274	1274	HB2592 - 34 - LRB103 26319 HLH 52680 b
1275	1275
1276	1276
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1278	1278	HB2592 - 35 - LRB103 26319 HLH 52680 b
1279	1279	1 retailer, from obtaining his certificate of title or other
1280	1280	2 evidence of title or registration (if titling or registration
1281	1281	3 is required) upon satisfying the Department that such user has
1282	1282	4 paid the proper tax (if tax is due) to the retailer. The
1283	1283	5 Department shall adopt appropriate rules to carry out the
1284	1284	6 mandate of this paragraph.
1285	1285	7 If the user who would otherwise pay tax to the retailer
1286	1286	8 wants the transaction reporting return filed and the payment
1287	1287	9 of tax or proof of exemption made to the Department before the
1288	1288	10 retailer is willing to take these actions and such user has not
1289	1289	11 paid the tax to the retailer, such user may certify to the fact
1290	1290	12 of such delay by the retailer, and may (upon the Department
1291	1291	13 being satisfied of the truth of such certification) transmit
1292	1292	14 the information required by the transaction reporting return
1293	1293	15 and the remittance for tax or proof of exemption directly to
1294	1294	16 the Department and obtain his tax receipt or exemption
1295	1295	17 determination, in which event the transaction reporting return
1296	1296	18 and tax remittance (if a tax payment was required) shall be
1297	1297	19 credited by the Department to the proper retailer's account
1298	1298	20 with the Department, but without the 2.1% or 1.75% discount
1299	1299	21 provided for in this Section being allowed. When the user pays
1300	1300	22 the tax directly to the Department, he shall pay the tax in the
1301	1301	23 same amount and in the same form in which it would be remitted
1302	1302	24 if the tax had been remitted to the Department by the retailer.
1303	1303	25 Where a retailer collects the tax with respect to the
1304	1304	26 selling price of tangible personal property which he sells and
1305	1305
1306	1306
1307	1307
1308	1308
1309	1309
1310	1310	HB2592 - 35 - LRB103 26319 HLH 52680 b
1311	1311
1312	1312
1313	1313	HB2592- 36 -LRB103 26319 HLH 52680 b HB2592 - 36 - LRB103 26319 HLH 52680 b
1314	1314	HB2592 - 36 - LRB103 26319 HLH 52680 b
1315	1315	1 the purchaser thereafter returns such tangible personal
1316	1316	2 property and the retailer refunds the selling price thereof to
1317	1317	3 the purchaser, such retailer shall also refund, to the
1318	1318	4 purchaser, the tax so collected from the purchaser. When
1319	1319	5 filing his return for the period in which he refunds such tax
1320	1320	6 to the purchaser, the retailer may deduct the amount of the tax
1321	1321	7 so refunded by him to the purchaser from any other use tax
1322	1322	8 which such retailer may be required to pay or remit to the
1323	1323	9 Department, as shown by such return, if the amount of the tax
1324	1324	10 to be deducted was previously remitted to the Department by
1325	1325	11 such retailer. If the retailer has not previously remitted the
1326	1326	12 amount of such tax to the Department, he is entitled to no
1327	1327	13 deduction under this Act upon refunding such tax to the
1328	1328	14 purchaser.
1329	1329	15 Any retailer filing a return under this Section shall also
1330	1330	16 include (for the purpose of paying tax thereon) the total tax
1331	1331	17 covered by such return upon the selling price of tangible
1332	1332	18 personal property purchased by him at retail from a retailer,
1333	1333	19 but as to which the tax imposed by this Act was not collected
1334	1334	20 from the retailer filing such return, and such retailer shall
1335	1335	21 remit the amount of such tax to the Department when filing such
1336	1336	22 return.
1337	1337	23 If experience indicates such action to be practicable, the
1338	1338	24 Department may prescribe and furnish a combination or joint
1339	1339	25 return which will enable retailers, who are required to file
1340	1340	26 returns hereunder and also under the Retailers' Occupation Tax
1341	1341
1342	1342
1343	1343
1344	1344
1345	1345
1346	1346	HB2592 - 36 - LRB103 26319 HLH 52680 b
1347	1347
1348	1348
1349	1349	HB2592- 37 -LRB103 26319 HLH 52680 b HB2592 - 37 - LRB103 26319 HLH 52680 b
1350	1350	HB2592 - 37 - LRB103 26319 HLH 52680 b
1351	1351	1 Act, to furnish all the return information required by both
1352	1352	2 Acts on the one form.
1353	1353	3 Where the retailer has more than one business registered
1354	1354	4 with the Department under separate registration under this
1355	1355	5 Act, such retailer may not file each return that is due as a
1356	1356	6 single return covering all such registered businesses, but
1357	1357	7 shall file separate returns for each such registered business.
1358	1358	8 Beginning January 1, 1990, each month the Department shall
1359	1359	9 pay into the State and Local Sales Tax Reform Fund, a special
1360	1360	10 fund in the State Treasury which is hereby created, the net
1361	1361	11 revenue realized for the preceding month from the 1% tax
1362	1362	12 imposed under this Act.
1363	1363	13 Beginning January 1, 1990, each month the Department shall
1364	1364	14 pay into the County and Mass Transit District Fund 4% of the
1365	1365	15 net revenue realized for the preceding month from the 6.25%
1366	1366	16 general rate on the selling price of tangible personal
1367	1367	17 property which is purchased outside Illinois at retail from a
1368	1368	18 retailer and which is titled or registered by an agency of this
1369	1369	19 State's government.
1370	1370	20 Beginning January 1, 1990, each month the Department shall
1371	1371	21 pay into the State and Local Sales Tax Reform Fund, a special
1372	1372	22 fund in the State Treasury, 20% of the net revenue realized for
1373	1373	23 the preceding month from the 6.25% general rate on the selling
1374	1374	24 price of tangible personal property, other than (i) tangible
1375	1375	25 personal property which is purchased outside Illinois at
1376	1376	26 retail from a retailer and which is titled or registered by an
1377	1377
1378	1378
1379	1379
1380	1380
1381	1381
1382	1382	HB2592 - 37 - LRB103 26319 HLH 52680 b
1383	1383
1384	1384
1385	1385	HB2592- 38 -LRB103 26319 HLH 52680 b HB2592 - 38 - LRB103 26319 HLH 52680 b
1386	1386	HB2592 - 38 - LRB103 26319 HLH 52680 b
1387	1387	1 agency of this State's government and (ii) aviation fuel sold
1388	1388	2 on or after December 1, 2019. This exception for aviation fuel
1389	1389	3 only applies for so long as the revenue use requirements of 49
1390	1390	4 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
1391	1391	5 For aviation fuel sold on or after December 1, 2019, each
1392	1392	6 month the Department shall pay into the State Aviation Program
1393	1393	7 Fund 20% of the net revenue realized for the preceding month
1394	1394	8 from the 6.25% general rate on the selling price of aviation
1395	1395	9 fuel, less an amount estimated by the Department to be
1396	1396	10 required for refunds of the 20% portion of the tax on aviation
1397	1397	11 fuel under this Act, which amount shall be deposited into the
1398	1398	12 Aviation Fuel Sales Tax Refund Fund. The Department shall only
1399	1399	13 pay moneys into the State Aviation Program Fund and the
1400	1400	14 Aviation Fuels Sales Tax Refund Fund under this Act for so long
1401	1401	15 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
1402	1402	16 U.S.C. 47133 are binding on the State.
1403	1403	17 Beginning August 1, 2000, and beginning again on August 1,
1404	1404	18 2023, each month the Department shall pay into the State and
1405	1405	19 Local Sales Tax Reform Fund 100% of the net revenue realized
1406	1406	20 for the preceding month from the 1.25% rate on the selling
1407	1407	21 price of motor fuel and gasohol. If, in any month, the tax on
1408	1408	22 sales tax holiday items, as defined in Section 3-6, is imposed
1409	1409	23 at the rate of 1.25%, then the Department shall pay 100% of the
1410	1410	24 net revenue realized for that month from the 1.25% rate on the
1411	1411	25 selling price of sales tax holiday items into the State and
1412	1412	26 Local Sales Tax Reform Fund.
1413	1413
1414	1414
1415	1415
1416	1416
1417	1417
1418	1418	HB2592 - 38 - LRB103 26319 HLH 52680 b
1419	1419
1420	1420
1421	1421	HB2592- 39 -LRB103 26319 HLH 52680 b HB2592 - 39 - LRB103 26319 HLH 52680 b
1422	1422	HB2592 - 39 - LRB103 26319 HLH 52680 b
1423	1423	1 Beginning January 1, 1990, each month the Department shall
1424	1424	2 pay into the Local Government Tax Fund 16% of the net revenue
1425	1425	3 realized for the preceding month from the 6.25% general rate
1426	1426	4 on the selling price of tangible personal property which is
1427	1427	5 purchased outside Illinois at retail from a retailer and which
1428	1428	6 is titled or registered by an agency of this State's
1429	1429	7 government.
1430	1430	8 Beginning October 1, 2009, each month the Department shall
1431	1431	9 pay into the Capital Projects Fund an amount that is equal to
1432	1432	10 an amount estimated by the Department to represent 80% of the
1433	1433	11 net revenue realized for the preceding month from the sale of
1434	1434	12 candy, grooming and hygiene products, and soft drinks that had
1435	1435	13 been taxed at a rate of 1% prior to September 1, 2009 but that
1436	1436	14 are now taxed at 6.25%.
1437	1437	15 Beginning July 1, 2011, each month the Department shall
1438	1438	16 pay into the Clean Air Act Permit Fund 80% of the net revenue
1439	1439	17 realized for the preceding month from the 6.25% general rate
1440	1440	18 on the selling price of sorbents used in Illinois in the
1441	1441	19 process of sorbent injection as used to comply with the
1442	1442	20 Environmental Protection Act or the federal Clean Air Act, but
1443	1443	21 the total payment into the Clean Air Act Permit Fund under this
1444	1444	22 Act and the Retailers' Occupation Tax Act shall not exceed
1445	1445	23 $2,000,000 in any fiscal year.
1446	1446	24 Beginning July 1, 2013, each month the Department shall
1447	1447	25 pay into the Underground Storage Tank Fund from the proceeds
1448	1448	26 collected under this Act, the Service Use Tax Act, the Service
1449	1449
1450	1450
1451	1451
1452	1452
1453	1453
1454	1454	HB2592 - 39 - LRB103 26319 HLH 52680 b
1455	1455
1456	1456
1457	1457	HB2592- 40 -LRB103 26319 HLH 52680 b HB2592 - 40 - LRB103 26319 HLH 52680 b
1458	1458	HB2592 - 40 - LRB103 26319 HLH 52680 b
1459	1459	1 Occupation Tax Act, and the Retailers' Occupation Tax Act an
1460	1460	2 amount equal to the average monthly deficit in the Underground
1461	1461	3 Storage Tank Fund during the prior year, as certified annually
1462	1462	4 by the Illinois Environmental Protection Agency, but the total
1463	1463	5 payment into the Underground Storage Tank Fund under this Act,
1464	1464	6 the Service Use Tax Act, the Service Occupation Tax Act, and
1465	1465	7 the Retailers' Occupation Tax Act shall not exceed $18,000,000
1466	1466	8 in any State fiscal year. As used in this paragraph, the
1467	1467	9 "average monthly deficit" shall be equal to the difference
1468	1468	10 between the average monthly claims for payment by the fund and
1469	1469	11 the average monthly revenues deposited into the fund,
1470	1470	12 excluding payments made pursuant to this paragraph.
1471	1471	13 Beginning July 1, 2015, of the remainder of the moneys
1472	1472	14 received by the Department under this Act, the Service Use Tax
1473	1473	15 Act, the Service Occupation Tax Act, and the Retailers'
1474	1474	16 Occupation Tax Act, each month the Department shall deposit
1475	1475	17 $500,000 into the State Crime Laboratory Fund.
1476	1476	18 Of the remainder of the moneys received by the Department
1477	1477	19 pursuant to this Act, (a) 1.75% thereof shall be paid into the
1478	1478	20 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
1479	1479	21 and after July 1, 1989, 3.8% thereof shall be paid into the
1480	1480	22 Build Illinois Fund; provided, however, that if in any fiscal
1481	1481	23 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
1482	1482	24 may be, of the moneys received by the Department and required
1483	1483	25 to be paid into the Build Illinois Fund pursuant to Section 3
1484	1484	26 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
1485	1485
1486	1486
1487	1487
1488	1488
1489	1489
1490	1490	HB2592 - 40 - LRB103 26319 HLH 52680 b
1491	1491
1492	1492
1493	1493	HB2592- 41 -LRB103 26319 HLH 52680 b HB2592 - 41 - LRB103 26319 HLH 52680 b
1494	1494	HB2592 - 41 - LRB103 26319 HLH 52680 b
1495	1495	1 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
1496	1496	2 Service Occupation Tax Act, such Acts being hereinafter called
1497	1497	3 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
1498	1498	4 may be, of moneys being hereinafter called the "Tax Act
1499	1499	5 Amount", and (2) the amount transferred to the Build Illinois
1500	1500	6 Fund from the State and Local Sales Tax Reform Fund shall be
1501	1501	7 less than the Annual Specified Amount (as defined in Section 3
1502	1502	8 of the Retailers' Occupation Tax Act), an amount equal to the
1503	1503	9 difference shall be immediately paid into the Build Illinois
1504	1504	10 Fund from other moneys received by the Department pursuant to
1505	1505	11 the Tax Acts; and further provided, that if on the last
1506	1506	12 business day of any month the sum of (1) the Tax Act Amount
1507	1507	13 required to be deposited into the Build Illinois Bond Account
1508	1508	14 in the Build Illinois Fund during such month and (2) the amount
1509	1509	15 transferred during such month to the Build Illinois Fund from
1510	1510	16 the State and Local Sales Tax Reform Fund shall have been less
1511	1511	17 than 1/12 of the Annual Specified Amount, an amount equal to
1512	1512	18 the difference shall be immediately paid into the Build
1513	1513	19 Illinois Fund from other moneys received by the Department
1514	1514	20 pursuant to the Tax Acts; and, further provided, that in no
1515	1515	21 event shall the payments required under the preceding proviso
1516	1516	22 result in aggregate payments into the Build Illinois Fund
1517	1517	23 pursuant to this clause (b) for any fiscal year in excess of
1518	1518	24 the greater of (i) the Tax Act Amount or (ii) the Annual
1519	1519	25 Specified Amount for such fiscal year; and, further provided,
1520	1520	26 that the amounts payable into the Build Illinois Fund under
1521	1521
1522	1522
1523	1523
1524	1524
1525	1525
1526	1526	HB2592 - 41 - LRB103 26319 HLH 52680 b
1527	1527
1528	1528
1529	1529	HB2592- 42 -LRB103 26319 HLH 52680 b HB2592 - 42 - LRB103 26319 HLH 52680 b
1530	1530	HB2592 - 42 - LRB103 26319 HLH 52680 b
1531	1531	1 this clause (b) shall be payable only until such time as the
1532	1532	2 aggregate amount on deposit under each trust indenture
1533	1533	3 securing Bonds issued and outstanding pursuant to the Build
1534	1534	4 Illinois Bond Act is sufficient, taking into account any
1535	1535	5 future investment income, to fully provide, in accordance with
1536	1536	6 such indenture, for the defeasance of or the payment of the
1537	1537	7 principal of, premium, if any, and interest on the Bonds
1538	1538	8 secured by such indenture and on any Bonds expected to be
1539	1539	9 issued thereafter and all fees and costs payable with respect
1540	1540	10 thereto, all as certified by the Director of the Bureau of the
1541	1541	11 Budget (now Governor's Office of Management and Budget). If on
1542	1542	12 the last business day of any month in which Bonds are
1543	1543	13 outstanding pursuant to the Build Illinois Bond Act, the
1544	1544	14 aggregate of the moneys deposited in the Build Illinois Bond
1545	1545	15 Account in the Build Illinois Fund in such month shall be less
1546	1546	16 than the amount required to be transferred in such month from
1547	1547	17 the Build Illinois Bond Account to the Build Illinois Bond
1548	1548	18 Retirement and Interest Fund pursuant to Section 13 of the
1549	1549	19 Build Illinois Bond Act, an amount equal to such deficiency
1550	1550	20 shall be immediately paid from other moneys received by the
1551	1551	21 Department pursuant to the Tax Acts to the Build Illinois
1552	1552	22 Fund; provided, however, that any amounts paid to the Build
1553	1553	23 Illinois Fund in any fiscal year pursuant to this sentence
1554	1554	24 shall be deemed to constitute payments pursuant to clause (b)
1555	1555	25 of the preceding sentence and shall reduce the amount
1556	1556	26 otherwise payable for such fiscal year pursuant to clause (b)
1557	1557
1558	1558
1559	1559
1560	1560
1561	1561
1562	1562	HB2592 - 42 - LRB103 26319 HLH 52680 b
1563	1563
1564	1564
1565	1565	HB2592- 43 -LRB103 26319 HLH 52680 b HB2592 - 43 - LRB103 26319 HLH 52680 b
1566	1566	HB2592 - 43 - LRB103 26319 HLH 52680 b
1567	1567	1 of the preceding sentence. The moneys received by the
1568	1568	2 Department pursuant to this Act and required to be deposited
1569	1569	3 into the Build Illinois Fund are subject to the pledge, claim
1570	1570	4 and charge set forth in Section 12 of the Build Illinois Bond
1571	1571	5 Act.
1572	1572	6 Subject to payment of amounts into the Build Illinois Fund
1573	1573	7 as provided in the preceding paragraph or in any amendment
1574	1574	8 thereto hereafter enacted, the following specified monthly
1575	1575	9 installment of the amount requested in the certificate of the
1576	1576	10 Chairman of the Metropolitan Pier and Exposition Authority
1577	1577	11 provided under Section 8.25f of the State Finance Act, but not
1578	1578	12 in excess of the sums designated as "Total Deposit", shall be
1579	1579	13 deposited in the aggregate from collections under Section 9 of
1580	1580	14 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
1581	1581	15 9 of the Service Occupation Tax Act, and Section 3 of the
1582	1582	16 Retailers' Occupation Tax Act into the McCormick Place
1583	1583	17 Expansion Project Fund in the specified fiscal years.
1584	1584	18Fiscal YearTotal Deposit191993 $0201994 53,000,000211995 58,000,000221996 61,000,000231997 64,000,000241998 68,000,000251999 71,000,000262000 75,000,000 18 Fiscal Year Total Deposit 19 1993 $0 20 1994 53,000,000 21 1995 58,000,000 22 1996 61,000,000 23 1997 64,000,000 24 1998 68,000,000 25 1999 71,000,000 26 2000 75,000,000
1585	1585	18 Fiscal Year Total Deposit
1586	1586	19 1993 $0
1587	1587	20 1994 53,000,000
1588	1588	21 1995 58,000,000
1589	1589	22 1996 61,000,000
1590	1590	23 1997 64,000,000
1591	1591	24 1998 68,000,000
1592	1592	25 1999 71,000,000
1593	1593	26 2000 75,000,000
1594	1594
1595	1595
1596	1596
1597	1597
1598	1598
1599	1599	HB2592 - 43 - LRB103 26319 HLH 52680 b
1600	1600
1601	1601
1602	1602	18 Fiscal Year Total Deposit
1603	1603	19 1993 $0
1604	1604	20 1994 53,000,000
1605	1605	21 1995 58,000,000
1606	1606	22 1996 61,000,000
1607	1607	23 1997 64,000,000
1608	1608	24 1998 68,000,000
1609	1609	25 1999 71,000,000
1610	1610	26 2000 75,000,000
1611	1611
1612	1612
1613	1613	HB2592- 44 -LRB103 26319 HLH 52680 b HB2592 - 44 - LRB103 26319 HLH 52680 b
1614	1614	HB2592 - 44 - LRB103 26319 HLH 52680 b
1615	1615	12001 80,000,00022002 93,000,00032003 99,000,00042004103,000,00052005108,000,00062006113,000,00072007119,000,00082008126,000,00092009132,000,000102010139,000,000112011146,000,000122012153,000,000132013161,000,000142014170,000,000152015179,000,000162016189,000,000172017199,000,000182018210,000,000192019221,000,000202020233,000,000212021300,000,000222022300,000,000232023300,000,000242024 300,000,000252025 300,000,000262026 300,000,000 1 2001 80,000,000 2 2002 93,000,000 3 2003 99,000,000 4 2004 103,000,000 5 2005 108,000,000 6 2006 113,000,000 7 2007 119,000,000 8 2008 126,000,000 9 2009 132,000,000 10 2010 139,000,000 11 2011 146,000,000 12 2012 153,000,000 13 2013 161,000,000 14 2014 170,000,000 15 2015 179,000,000 16 2016 189,000,000 17 2017 199,000,000 18 2018 210,000,000 19 2019 221,000,000 20 2020 233,000,000 21 2021 300,000,000 22 2022 300,000,000 23 2023 300,000,000 24 2024 300,000,000 25 2025 300,000,000 26 2026 300,000,000
1616	1616	1 2001 80,000,000
1617	1617	2 2002 93,000,000
1618	1618	3 2003 99,000,000
1619	1619	4 2004 103,000,000
1620	1620	5 2005 108,000,000
1621	1621	6 2006 113,000,000
1622	1622	7 2007 119,000,000
1623	1623	8 2008 126,000,000
1624	1624	9 2009 132,000,000
1625	1625	10 2010 139,000,000
1626	1626	11 2011 146,000,000
1627	1627	12 2012 153,000,000
1628	1628	13 2013 161,000,000
1629	1629	14 2014 170,000,000
1630	1630	15 2015 179,000,000
1631	1631	16 2016 189,000,000
1632	1632	17 2017 199,000,000
1633	1633	18 2018 210,000,000
1634	1634	19 2019 221,000,000
1635	1635	20 2020 233,000,000
1636	1636	21 2021 300,000,000
1637	1637	22 2022 300,000,000
1638	1638	23 2023 300,000,000
1639	1639	24 2024 300,000,000
1640	1640	25 2025 300,000,000
1641	1641	26 2026 300,000,000
1642	1642
1643	1643
1644	1644
1645	1645
1646	1646
1647	1647	HB2592 - 44 - LRB103 26319 HLH 52680 b
1648	1648
1649	1649	1 2001 80,000,000
1650	1650	2 2002 93,000,000
1651	1651	3 2003 99,000,000
1652	1652	4 2004 103,000,000
1653	1653	5 2005 108,000,000
1654	1654	6 2006 113,000,000
1655	1655	7 2007 119,000,000
1656	1656	8 2008 126,000,000
1657	1657	9 2009 132,000,000
1658	1658	10 2010 139,000,000
1659	1659	11 2011 146,000,000
1660	1660	12 2012 153,000,000
1661	1661	13 2013 161,000,000
1662	1662	14 2014 170,000,000
1663	1663	15 2015 179,000,000
1664	1664	16 2016 189,000,000
1665	1665	17 2017 199,000,000
1666	1666	18 2018 210,000,000
1667	1667	19 2019 221,000,000
1668	1668	20 2020 233,000,000
1669	1669	21 2021 300,000,000
1670	1670	22 2022 300,000,000
1671	1671	23 2023 300,000,000
1672	1672	24 2024 300,000,000
1673	1673	25 2025 300,000,000
1674	1674	26 2026 300,000,000
1675	1675
1676	1676
1677	1677	HB2592- 45 -LRB103 26319 HLH 52680 b HB2592 - 45 - LRB103 26319 HLH 52680 b
1678	1678	HB2592 - 45 - LRB103 26319 HLH 52680 b
1679	1679	12027 375,000,00022028 375,000,00032029 375,000,00042030 375,000,00052031 375,000,00062032 375,000,00072033 375,000,000 82034375,000,00092035375,000,000102036450,000,00011and 12each fiscal year 13thereafter that bonds 14are outstanding under 15Section 13.2 of the 16Metropolitan Pier and 17Exposition Authority Act, 18but not after fiscal year 2060. 1 2027 375,000,000 2 2028 375,000,000 3 2029 375,000,000 4 2030 375,000,000 5 2031 375,000,000 6 2032 375,000,000 7 2033 375,000,000 8 2034 375,000,000 9 2035 375,000,000 10 2036 450,000,000 11 and 12 each fiscal year 13 thereafter that bonds 14 are outstanding under 15 Section 13.2 of the 16 Metropolitan Pier and 17 Exposition Authority Act, 18 but not after fiscal year 2060.
1680	1680	1 2027 375,000,000
1681	1681	2 2028 375,000,000
1682	1682	3 2029 375,000,000
1683	1683	4 2030 375,000,000
1684	1684	5 2031 375,000,000
1685	1685	6 2032 375,000,000
1686	1686	7 2033 375,000,000
1687	1687	8 2034 375,000,000
1688	1688	9 2035 375,000,000
1689	1689	10 2036 450,000,000
1690	1690	11 and
1691	1691	12 each fiscal year
1692	1692	13 thereafter that bonds
1693	1693	14 are outstanding under
1694	1694	15 Section 13.2 of the
1695	1695	16 Metropolitan Pier and
1696	1696	17 Exposition Authority Act,
1697	1697	18 but not after fiscal year 2060.
1698	1698	19 Beginning July 20, 1993 and in each month of each fiscal
1699	1699	20 year thereafter, one-eighth of the amount requested in the
1700	1700	21 certificate of the Chairman of the Metropolitan Pier and
1701	1701	22 Exposition Authority for that fiscal year, less the amount
1702	1702	23 deposited into the McCormick Place Expansion Project Fund by
1703	1703	24 the State Treasurer in the respective month under subsection
1704	1704	25 (g) of Section 13 of the Metropolitan Pier and Exposition
1705	1705	26 Authority Act, plus cumulative deficiencies in the deposits
1706	1706
1707	1707
1708	1708
1709	1709
1710	1710
1711	1711	HB2592 - 45 - LRB103 26319 HLH 52680 b
1712	1712
1713	1713	1 2027 375,000,000
1714	1714	2 2028 375,000,000
1715	1715	3 2029 375,000,000
1716	1716	4 2030 375,000,000
1717	1717	5 2031 375,000,000
1718	1718	6 2032 375,000,000
1719	1719	7 2033 375,000,000
1720	1720	8 2034 375,000,000
1721	1721	9 2035 375,000,000
1722	1722	10 2036 450,000,000
1723	1723	11 and
1724	1724	12 each fiscal year
1725	1725	13 thereafter that bonds
1726	1726	14 are outstanding under
1727	1727	15 Section 13.2 of the
1728	1728	16 Metropolitan Pier and
1729	1729	17 Exposition Authority Act,
1730	1730	18 but not after fiscal year 2060.
1731	1731
1732	1732
1733	1733	HB2592- 46 -LRB103 26319 HLH 52680 b HB2592 - 46 - LRB103 26319 HLH 52680 b
1734	1734	HB2592 - 46 - LRB103 26319 HLH 52680 b
1735	1735	1 required under this Section for previous months and years,
1736	1736	2 shall be deposited into the McCormick Place Expansion Project
1737	1737	3 Fund, until the full amount requested for the fiscal year, but
1738	1738	4 not in excess of the amount specified above as "Total
1739	1739	5 Deposit", has been deposited.
1740	1740	6 Subject to payment of amounts into the Capital Projects
1741	1741	7 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
1742	1742	8 and the McCormick Place Expansion Project Fund pursuant to the
1743	1743	9 preceding paragraphs or in any amendments thereto hereafter
1744	1744	10 enacted, for aviation fuel sold on or after December 1, 2019,
1745	1745	11 the Department shall each month deposit into the Aviation Fuel
1746	1746	12 Sales Tax Refund Fund an amount estimated by the Department to
1747	1747	13 be required for refunds of the 80% portion of the tax on
1748	1748	14 aviation fuel under this Act. The Department shall only
1749	1749	15 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
1750	1750	16 under this paragraph for so long as the revenue use
1751	1751	17 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
1752	1752	18 binding on the State.
1753	1753	19 Subject to payment of amounts into the Build Illinois Fund
1754	1754	20 and the McCormick Place Expansion Project Fund pursuant to the
1755	1755	21 preceding paragraphs or in any amendments thereto hereafter
1756	1756	22 enacted, beginning July 1, 1993 and ending on September 30,
1757	1757	23 2013, the Department shall each month pay into the Illinois
1758	1758	24 Tax Increment Fund 0.27% of 80% of the net revenue realized for
1759	1759	25 the preceding month from the 6.25% general rate on the selling
1760	1760	26 price of tangible personal property.
1761	1761
1762	1762
1763	1763
1764	1764
1765	1765
1766	1766	HB2592 - 46 - LRB103 26319 HLH 52680 b
1767	1767
1768	1768
1769	1769	HB2592- 47 -LRB103 26319 HLH 52680 b HB2592 - 47 - LRB103 26319 HLH 52680 b
1770	1770	HB2592 - 47 - LRB103 26319 HLH 52680 b
1771	1771	1 Subject to payment of amounts into the Build Illinois Fund
1772	1772	2 and the McCormick Place Expansion Project Fund pursuant to the
1773	1773	3 preceding paragraphs or in any amendments thereto hereafter
1774	1774	4 enacted, beginning with the receipt of the first report of
1775	1775	5 taxes paid by an eligible business and continuing for a
1776	1776	6 25-year period, the Department shall each month pay into the
1777	1777	7 Energy Infrastructure Fund 80% of the net revenue realized
1778	1778	8 from the 6.25% general rate on the selling price of
1779	1779	9 Illinois-mined coal that was sold to an eligible business. For
1780	1780	10 purposes of this paragraph, the term "eligible business" means
1781	1781	11 a new electric generating facility certified pursuant to
1782	1782	12 Section 605-332 of the Department of Commerce and Economic
1783	1783	13 Opportunity Law of the Civil Administrative Code of Illinois.
1784	1784	14 Subject to payment of amounts into the Build Illinois
1785	1785	15 Fund, the McCormick Place Expansion Project Fund, the Illinois
1786	1786	16 Tax Increment Fund, and the Energy Infrastructure Fund
1787	1787	17 pursuant to the preceding paragraphs or in any amendments to
1788	1788	18 this Section hereafter enacted, beginning on the first day of
1789	1789	19 the first calendar month to occur on or after August 26, 2014
1790	1790	20 (the effective date of Public Act 98-1098), each month, from
1791	1791	21 the collections made under Section 9 of the Use Tax Act,
1792	1792	22 Section 9 of the Service Use Tax Act, Section 9 of the Service
1793	1793	23 Occupation Tax Act, and Section 3 of the Retailers' Occupation
1794	1794	24 Tax Act, the Department shall pay into the Tax Compliance and
1795	1795	25 Administration Fund, to be used, subject to appropriation, to
1796	1796	26 fund additional auditors and compliance personnel at the
1797	1797
1798	1798
1799	1799
1800	1800
1801	1801
1802	1802	HB2592 - 47 - LRB103 26319 HLH 52680 b
1803	1803
1804	1804
1805	1805	HB2592- 48 -LRB103 26319 HLH 52680 b HB2592 - 48 - LRB103 26319 HLH 52680 b
1806	1806	HB2592 - 48 - LRB103 26319 HLH 52680 b
1807	1807	1 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
1808	1808	2 the cash receipts collected during the preceding fiscal year
1809	1809	3 by the Audit Bureau of the Department under the Use Tax Act,
1810	1810	4 the Service Use Tax Act, the Service Occupation Tax Act, the
1811	1811	5 Retailers' Occupation Tax Act, and associated local occupation
1812	1812	6 and use taxes administered by the Department.
1813	1813	7 Subject to payments of amounts into the Build Illinois
1814	1814	8 Fund, the McCormick Place Expansion Project Fund, the Illinois
1815	1815	9 Tax Increment Fund, the Energy Infrastructure Fund, and the
1816	1816	10 Tax Compliance and Administration Fund as provided in this
1817	1817	11 Section, beginning on July 1, 2018 the Department shall pay
1818	1818	12 each month into the Downstate Public Transportation Fund the
1819	1819	13 moneys required to be so paid under Section 2-3 of the
1820	1820	14 Downstate Public Transportation Act.
1821	1821	15 Subject to successful execution and delivery of a
1822	1822	16 public-private agreement between the public agency and private
1823	1823	17 entity and completion of the civic build, beginning on July 1,
1824	1824	18 2023, of the remainder of the moneys received by the
1825	1825	19 Department under the Use Tax Act, the Service Use Tax Act, the
1826	1826	20 Service Occupation Tax Act, and this Act, the Department shall
1827	1827	21 deposit the following specified deposits in the aggregate from
1828	1828	22 collections under the Use Tax Act, the Service Use Tax Act, the
1829	1829	23 Service Occupation Tax Act, and the Retailers' Occupation Tax
1830	1830	24 Act, as required under Section 8.25g of the State Finance Act
1831	1831	25 for distribution consistent with the Public-Private
1832	1832	26 Partnership for Civic and Transit Infrastructure Project Act.
1833	1833
1834	1834
1835	1835
1836	1836
1837	1837
1838	1838	HB2592 - 48 - LRB103 26319 HLH 52680 b
1839	1839
1840	1840
1841	1841	HB2592- 49 -LRB103 26319 HLH 52680 b HB2592 - 49 - LRB103 26319 HLH 52680 b
1842	1842	HB2592 - 49 - LRB103 26319 HLH 52680 b
1843	1843	1 The moneys received by the Department pursuant to this Act and
1844	1844	2 required to be deposited into the Civic and Transit
1845	1845	3 Infrastructure Fund are subject to the pledge, claim, and
1846	1846	4 charge set forth in Section 25-55 of the Public-Private
1847	1847	5 Partnership for Civic and Transit Infrastructure Project Act.
1848	1848	6 As used in this paragraph, "civic build", "private entity",
1849	1849	7 "public-private agreement", and "public agency" have the
1850	1850	8 meanings provided in Section 25-10 of the Public-Private
1851	1851	9 Partnership for Civic and Transit Infrastructure Project Act.
1852	1852	10 Fiscal Year............................Total Deposit
1853	1853	11 2024....................................$200,000,000
1854	1854	12 2025....................................$206,000,000
1855	1855	13 2026....................................$212,200,000
1856	1856	14 2027....................................$218,500,000
1857	1857	15 2028....................................$225,100,000
1858	1858	16 2029....................................$288,700,000
1859	1859	17 2030....................................$298,900,000
1860	1860	18 2031....................................$309,300,000
1861	1861	19 2032....................................$320,100,000
1862	1862	20 2033....................................$331,200,000
1863	1863	21 2034....................................$341,200,000
1864	1864	22 2035....................................$351,400,000
1865	1865	23 2036....................................$361,900,000
1866	1866	24 2037....................................$372,800,000
1867	1867	25 2038....................................$384,000,000
1868	1868	26 2039....................................$395,500,000
1869	1869
1870	1870
1871	1871
1872	1872
1873	1873
1874	1874	HB2592 - 49 - LRB103 26319 HLH 52680 b
1875	1875
1876	1876
1877	1877	HB2592- 50 -LRB103 26319 HLH 52680 b HB2592 - 50 - LRB103 26319 HLH 52680 b
1878	1878	HB2592 - 50 - LRB103 26319 HLH 52680 b
1879	1879	1 2040....................................$407,400,000
1880	1880	2 2041....................................$419,600,000
1881	1881	3 2042....................................$432,200,000
1882	1882	4 2043....................................$445,100,000
1883	1883	5 Beginning July 1, 2021 and until July 1, 2022, subject to
1884	1884	6 the payment of amounts into the State and Local Sales Tax
1885	1885	7 Reform Fund, the Build Illinois Fund, the McCormick Place
1886	1886	8 Expansion Project Fund, the Illinois Tax Increment Fund, the
1887	1887	9 Energy Infrastructure Fund, and the Tax Compliance and
1888	1888	10 Administration Fund as provided in this Section, the
1889	1889	11 Department shall pay each month into the Road Fund the amount
1890	1890	12 estimated to represent 16% of the net revenue realized from
1891	1891	13 the taxes imposed on motor fuel and gasohol. Beginning July 1,
1892	1892	14 2022 and until July 1, 2023, subject to the payment of amounts
1893	1893	15 into the State and Local Sales Tax Reform Fund, the Build
1894	1894	16 Illinois Fund, the McCormick Place Expansion Project Fund, the
1895	1895	17 Illinois Tax Increment Fund, the Energy Infrastructure Fund,
1896	1896	18 and the Tax Compliance and Administration Fund as provided in
1897	1897	19 this Section, the Department shall pay each month into the
1898	1898	20 Road Fund the amount estimated to represent 32% of the net
1899	1899	21 revenue realized from the taxes imposed on motor fuel and
1900	1900	22 gasohol. Beginning July 1, 2023 and until July 1, 2024,
1901	1901	23 subject to the payment of amounts into the State and Local
1902	1902	24 Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
1903	1903	25 Place Expansion Project Fund, the Illinois Tax Increment Fund,
1904	1904	26 the Energy Infrastructure Fund, and the Tax Compliance and
1905	1905
1906	1906
1907	1907
1908	1908
1909	1909
1910	1910	HB2592 - 50 - LRB103 26319 HLH 52680 b
1911	1911
1912	1912
1913	1913	HB2592- 51 -LRB103 26319 HLH 52680 b HB2592 - 51 - LRB103 26319 HLH 52680 b
1914	1914	HB2592 - 51 - LRB103 26319 HLH 52680 b
1915	1915	1 Administration Fund as provided in this Section, the
1916	1916	2 Department shall pay each month into the Road Fund the amount
1917	1917	3 estimated to represent 48% of the net revenue realized from
1918	1918	4 the taxes imposed on motor fuel and gasohol. Beginning July 1,
1919	1919	5 2024 and until July 1, 2025, subject to the payment of amounts
1920	1920	6 into the State and Local Sales Tax Reform Fund, the Build
1921	1921	7 Illinois Fund, the McCormick Place Expansion Project Fund, the
1922	1922	8 Illinois Tax Increment Fund, the Energy Infrastructure Fund,
1923	1923	9 and the Tax Compliance and Administration Fund as provided in
1924	1924	10 this Section, the Department shall pay each month into the
1925	1925	11 Road Fund the amount estimated to represent 64% of the net
1926	1926	12 revenue realized from the taxes imposed on motor fuel and
1927	1927	13 gasohol. Beginning on July 1, 2025, subject to the payment of
1928	1928	14 amounts into the State and Local Sales Tax Reform Fund, the
1929	1929	15 Build Illinois Fund, the McCormick Place Expansion Project
1930	1930	16 Fund, the Illinois Tax Increment Fund, the Energy
1931	1931	17 Infrastructure Fund, and the Tax Compliance and Administration
1932	1932	18 Fund as provided in this Section, the Department shall pay
1933	1933	19 each month into the Road Fund the amount estimated to
1934	1934	20 represent 80% of the net revenue realized from the taxes
1935	1935	21 imposed on motor fuel and gasohol. As used in this paragraph
1936	1936	22 "motor fuel" has the meaning given to that term in Section 1.1
1937	1937	23 of the Motor Fuel Tax Law, and "gasohol" has the meaning given
1938	1938	24 to that term in Section 3-40 of this Act.
1939	1939	25 Of the remainder of the moneys received by the Department
1940	1940	26 pursuant to this Act, 75% thereof shall be paid into the State
1941	1941
1942	1942
1943	1943
1944	1944
1945	1945
1946	1946	HB2592 - 51 - LRB103 26319 HLH 52680 b
1947	1947
1948	1948
1949	1949	HB2592- 52 -LRB103 26319 HLH 52680 b HB2592 - 52 - LRB103 26319 HLH 52680 b
1950	1950	HB2592 - 52 - LRB103 26319 HLH 52680 b
1951	1951	1 Treasury and 25% shall be reserved in a special account and
1952	1952	2 used only for the transfer to the Common School Fund as part of
1953	1953	3 the monthly transfer from the General Revenue Fund in
1954	1954	4 accordance with Section 8a of the State Finance Act.
1955	1955	5 As soon as possible after the first day of each month, upon
1956	1956	6 certification of the Department of Revenue, the Comptroller
1957	1957	7 shall order transferred and the Treasurer shall transfer from
1958	1958	8 the General Revenue Fund to the Motor Fuel Tax Fund an amount
1959	1959	9 equal to 1.7% of 80% of the net revenue realized under this Act
1960	1960	10 for the second preceding month. Beginning April 1, 2000, this
1961	1961	11 transfer is no longer required and shall not be made.
1962	1962	12 Net revenue realized for a month shall be the revenue
1963	1963	13 collected by the State pursuant to this Act, less the amount
1964	1964	14 paid out during that month as refunds to taxpayers for
1965	1965	15 overpayment of liability.
1966	1966	16 For greater simplicity of administration, manufacturers,
1967	1967	17 importers and wholesalers whose products are sold at retail in
1968	1968	18 Illinois by numerous retailers, and who wish to do so, may
1969	1969	19 assume the responsibility for accounting and paying to the
1970	1970	20 Department all tax accruing under this Act with respect to
1971	1971	21 such sales, if the retailers who are affected do not make
1972	1972	22 written objection to the Department to this arrangement.
1973	1973	23 (Source: P.A. 101-10, Article 15, Section 15-10, eff. 6-5-19;
1974	1974	24 101-10, Article 25, Section 25-105, eff. 6-5-19; 101-27, eff.
1975	1975	25 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
1976	1976	26 101-636, eff. 6-10-20; 102-700, Article 60, Section 60-15,
1977	1977
1978	1978
1979	1979
1980	1980
1981	1981
1982	1982	HB2592 - 52 - LRB103 26319 HLH 52680 b
1983	1983
1984	1984
1985	1985	HB2592- 53 -LRB103 26319 HLH 52680 b HB2592 - 53 - LRB103 26319 HLH 52680 b
1986	1986	HB2592 - 53 - LRB103 26319 HLH 52680 b
1987	1987	1 eff. 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
1988	1988	2 102-1019, eff. 1-1-23; revised 12-13-22.)
1989	1989	3 Section 15. The Service Use Tax Act is amended by changing
1990	1990	4 Sections 3-10 and 9 as follows:
1991	1991	5 (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
1992	1992	6 Sec. 3-10. Rate of tax. Unless otherwise provided in this
1993	1993	7 Section, the tax imposed by this Act is at the rate of 6.25% of
1994	1994	8 the selling price of tangible personal property transferred as
1995	1995	9 an incident to the sale of service, but, for the purpose of
1996	1996	10 computing this tax, in no event shall the selling price be less
1997	1997	11 than the cost price of the property to the serviceman.
1998	1998	12 Beginning on July 1, 2000 and through December 31, 2000,
1999	1999	13 with respect to motor fuel, as defined in Section 1.1 of the
2000	2000	14 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
2001	2001	15 the Use Tax Act, the tax is imposed at the rate of 1.25%.
2002	2002	16 Beginning on July 1, 2023, with respect to motor fuel, as
2003	2003	17 defined in Section 1.1 of the Motor Fuel Tax Law, and gasohol,
2004	2004	18 as defined in Section 3-40 of the Use Tax Act, the tax is
2005	2005	19 imposed at the rate of 1.25%.
2006	2006	20 With respect to gasohol, as defined in the Use Tax Act, the
2007	2007	21 tax imposed by this Act applies to (i) 70% of the selling price
2008	2008	22 of property transferred as an incident to the sale of service
2009	2009	23 on or after January 1, 1990, and before July 1, 2003, (ii) 80%
2010	2010	24 of the selling price of property transferred as an incident to
2011	2011
2012	2012
2013	2013
2014	2014
2015	2015
2016	2016	HB2592 - 53 - LRB103 26319 HLH 52680 b
2017	2017
2018	2018
2019	2019	HB2592- 54 -LRB103 26319 HLH 52680 b HB2592 - 54 - LRB103 26319 HLH 52680 b
2020	2020	HB2592 - 54 - LRB103 26319 HLH 52680 b
2021	2021	1 the sale of service on or after July 1, 2003 and on or before
2022	2022	2 July 1, 2017, and (iii) 100% of the selling price thereafter.
2023	2023	3 If, at any time, however, the tax under this Act on sales of
2024	2024	4 gasohol, as defined in the Use Tax Act, is imposed at the rate
2025	2025	5 of 1.25%, then the tax imposed by this Act applies to 100% of
2026	2026	6 the proceeds of sales of gasohol made during that time.
2027	2027	7 With respect to majority blended ethanol fuel, as defined
2028	2028	8 in the Use Tax Act, the tax imposed by this Act does not apply
2029	2029	9 to the selling price of property transferred as an incident to
2030	2030	10 the sale of service on or after July 1, 2003 and on or before
2031	2031	11 December 31, 2023 but applies to 100% of the selling price
2032	2032	12 thereafter.
2033	2033	13 With respect to biodiesel blends, as defined in the Use
2034	2034	14 Tax Act, with no less than 1% and no more than 10% biodiesel,
2035	2035	15 the tax imposed by this Act applies to (i) 80% of the selling
2036	2036	16 price of property transferred as an incident to the sale of
2037	2037	17 service on or after July 1, 2003 and on or before December 31,
2038	2038	18 2018 and (ii) 100% of the proceeds of the selling price after
2039	2039	19 December 31, 2018 and before January 1, 2024. On and after
2040	2040	20 January 1, 2024 and on or before December 31, 2030, the
2041	2041	21 taxation of biodiesel, renewable diesel, and biodiesel blends
2042	2042	22 shall be as provided in Section 3-5.1 of the Use Tax Act. If,
2043	2043	23 at any time, however, the tax under this Act on sales of
2044	2044	24 biodiesel blends, as defined in the Use Tax Act, with no less
2045	2045	25 than 1% and no more than 10% biodiesel is imposed at the rate
2046	2046	26 of 1.25%, then the tax imposed by this Act applies to 100% of
2047	2047
2048	2048
2049	2049
2050	2050
2051	2051
2052	2052	HB2592 - 54 - LRB103 26319 HLH 52680 b
2053	2053
2054	2054
2055	2055	HB2592- 55 -LRB103 26319 HLH 52680 b HB2592 - 55 - LRB103 26319 HLH 52680 b
2056	2056	HB2592 - 55 - LRB103 26319 HLH 52680 b
2057	2057	1 the proceeds of sales of biodiesel blends with no less than 1%
2058	2058	2 and no more than 10% biodiesel made during that time.
2059	2059	3 With respect to biodiesel, as defined in the Use Tax Act,
2060	2060	4 and biodiesel blends, as defined in the Use Tax Act, with more
2061	2061	5 than 10% but no more than 99% biodiesel, the tax imposed by
2062	2062	6 this Act does not apply to the proceeds of the selling price of
2063	2063	7 property transferred as an incident to the sale of service on
2064	2064	8 or after July 1, 2003 and on or before December 31, 2023. On
2065	2065	9 and after January 1, 2024 and on or before December 31, 2030,
2066	2066	10 the taxation of biodiesel, renewable diesel, and biodiesel
2067	2067	11 blends shall be as provided in Section 3-5.1 of the Use Tax
2068	2068	12 Act.
2069	2069	13 At the election of any registered serviceman made for each
2070	2070	14 fiscal year, sales of service in which the aggregate annual
2071	2071	15 cost price of tangible personal property transferred as an
2072	2072	16 incident to the sales of service is less than 35%, or 75% in
2073	2073	17 the case of servicemen transferring prescription drugs or
2074	2074	18 servicemen engaged in graphic arts production, of the
2075	2075	19 aggregate annual total gross receipts from all sales of
2076	2076	20 service, the tax imposed by this Act shall be based on the
2077	2077	21 serviceman's cost price of the tangible personal property
2078	2078	22 transferred as an incident to the sale of those services.
2079	2079	23 Until July 1, 2022 and beginning again on July 1, 2023, the
2080	2080	24 tax shall be imposed at the rate of 1% on food prepared for
2081	2081	25 immediate consumption and transferred incident to a sale of
2082	2082	26 service subject to this Act or the Service Occupation Tax Act
2083	2083
2084	2084
2085	2085
2086	2086
2087	2087
2088	2088	HB2592 - 55 - LRB103 26319 HLH 52680 b
2089	2089
2090	2090
2091	2091	HB2592- 56 -LRB103 26319 HLH 52680 b HB2592 - 56 - LRB103 26319 HLH 52680 b
2092	2092	HB2592 - 56 - LRB103 26319 HLH 52680 b
2093	2093	1 by an entity licensed under the Hospital Licensing Act, the
2094	2094	2 Nursing Home Care Act, the Assisted Living and Shared Housing
2095	2095	3 Act, the ID/DD Community Care Act, the MC/DD Act, the
2096	2096	4 Specialized Mental Health Rehabilitation Act of 2013, or the
2097	2097	5 Child Care Act of 1969, or an entity that holds a permit issued
2098	2098	6 pursuant to the Life Care Facilities Act. Until July 1, 2022
2099	2099	7 and beginning again on July 1, 2023, the tax shall also be
2100	2100	8 imposed at the rate of 1% on food for human consumption that is
2101	2101	9 to be consumed off the premises where it is sold (other than
2102	2102	10 alcoholic beverages, food consisting of or infused with adult
2103	2103	11 use cannabis, soft drinks, and food that has been prepared for
2104	2104	12 immediate consumption and is not otherwise included in this
2105	2105	13 paragraph).
2106	2106	14 Beginning on July 1, 2022 and until July 1, 2023, the tax
2107	2107	15 shall be imposed at the rate of 0% on food prepared for
2108	2108	16 immediate consumption and transferred incident to a sale of
2109	2109	17 service subject to this Act or the Service Occupation Tax Act
2110	2110	18 by an entity licensed under the Hospital Licensing Act, the
2111	2111	19 Nursing Home Care Act, the Assisted Living and Shared Housing
2112	2112	20 Act, the ID/DD Community Care Act, the MC/DD Act, the
2113	2113	21 Specialized Mental Health Rehabilitation Act of 2013, or the
2114	2114	22 Child Care Act of 1969, or an entity that holds a permit issued
2115	2115	23 pursuant to the Life Care Facilities Act. Beginning on July 1,
2116	2116	24 2022 and until July 1, 2023, the tax shall also be imposed at
2117	2117	25 the rate of 0% on food for human consumption that is to be
2118	2118	26 consumed off the premises where it is sold (other than
2119	2119
2120	2120
2121	2121
2122	2122
2123	2123
2124	2124	HB2592 - 56 - LRB103 26319 HLH 52680 b
2125	2125
2126	2126
2127	2127	HB2592- 57 -LRB103 26319 HLH 52680 b HB2592 - 57 - LRB103 26319 HLH 52680 b
2128	2128	HB2592 - 57 - LRB103 26319 HLH 52680 b
2129	2129	1 alcoholic beverages, food consisting of or infused with adult
2130	2130	2 use cannabis, soft drinks, and food that has been prepared for
2131	2131	3 immediate consumption and is not otherwise included in this
2132	2132	4 paragraph).
2133	2133	5 The tax shall also be imposed at the rate of 1% on
2134	2134	6 prescription and nonprescription medicines, drugs, medical
2135	2135	7 appliances, products classified as Class III medical devices
2136	2136	8 by the United States Food and Drug Administration that are
2137	2137	9 used for cancer treatment pursuant to a prescription, as well
2138	2138	10 as any accessories and components related to those devices,
2139	2139	11 modifications to a motor vehicle for the purpose of rendering
2140	2140	12 it usable by a person with a disability, and insulin, blood
2141	2141	13 sugar testing materials, syringes, and needles used by human
2142	2142	14 diabetics. For the purposes of this Section, until September
2143	2143	15 1, 2009: the term "soft drinks" means any complete, finished,
2144	2144	16 ready-to-use, non-alcoholic drink, whether carbonated or not,
2145	2145	17 including, but not limited to, soda water, cola, fruit juice,
2146	2146	18 vegetable juice, carbonated water, and all other preparations
2147	2147	19 commonly known as soft drinks of whatever kind or description
2148	2148	20 that are contained in any closed or sealed bottle, can,
2149	2149	21 carton, or container, regardless of size; but "soft drinks"
2150	2150	22 does not include coffee, tea, non-carbonated water, infant
2151	2151	23 formula, milk or milk products as defined in the Grade A
2152	2152	24 Pasteurized Milk and Milk Products Act, or drinks containing
2153	2153	25 50% or more natural fruit or vegetable juice.
2154	2154	26 Notwithstanding any other provisions of this Act,
2155	2155
2156	2156
2157	2157
2158	2158
2159	2159
2160	2160	HB2592 - 57 - LRB103 26319 HLH 52680 b
2161	2161
2162	2162
2163	2163	HB2592- 58 -LRB103 26319 HLH 52680 b HB2592 - 58 - LRB103 26319 HLH 52680 b
2164	2164	HB2592 - 58 - LRB103 26319 HLH 52680 b
2165	2165	1 beginning September 1, 2009, "soft drinks" means non-alcoholic
2166	2166	2 beverages that contain natural or artificial sweeteners. "Soft
2167	2167	3 drinks" does do not include beverages that contain milk or
2168	2168	4 milk products, soy, rice or similar milk substitutes, or
2169	2169	5 greater than 50% of vegetable or fruit juice by volume.
2170	2170	6 Until August 1, 2009, and notwithstanding any other
2171	2171	7 provisions of this Act, "food for human consumption that is to
2172	2172	8 be consumed off the premises where it is sold" includes all
2173	2173	9 food sold through a vending machine, except soft drinks and
2174	2174	10 food products that are dispensed hot from a vending machine,
2175	2175	11 regardless of the location of the vending machine. Beginning
2176	2176	12 August 1, 2009, and notwithstanding any other provisions of
2177	2177	13 this Act, "food for human consumption that is to be consumed
2178	2178	14 off the premises where it is sold" includes all food sold
2179	2179	15 through a vending machine, except soft drinks, candy, and food
2180	2180	16 products that are dispensed hot from a vending machine,
2181	2181	17 regardless of the location of the vending machine.
2182	2182	18 Notwithstanding any other provisions of this Act,
2183	2183	19 beginning September 1, 2009, "food for human consumption that
2184	2184	20 is to be consumed off the premises where it is sold" does not
2185	2185	21 include candy. For purposes of this Section, "candy" means a
2186	2186	22 preparation of sugar, honey, or other natural or artificial
2187	2187	23 sweeteners in combination with chocolate, fruits, nuts or
2188	2188	24 other ingredients or flavorings in the form of bars, drops, or
2189	2189	25 pieces. "Candy" does not include any preparation that contains
2190	2190	26 flour or requires refrigeration.
2191	2191
2192	2192
2193	2193
2194	2194
2195	2195
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2197	2197
2198	2198
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2200	2200	HB2592 - 59 - LRB103 26319 HLH 52680 b
2201	2201	1 Notwithstanding any other provisions of this Act,
2202	2202	2 beginning September 1, 2009, "nonprescription medicines and
2203	2203	3 drugs" does not include grooming and hygiene products. For
2204	2204	4 purposes of this Section, "grooming and hygiene products"
2205	2205	5 includes, but is not limited to, soaps and cleaning solutions,
2206	2206	6 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
2207	2207	7 lotions and screens, unless those products are available by
2208	2208	8 prescription only, regardless of whether the products meet the
2209	2209	9 definition of "over-the-counter-drugs". For the purposes of
2210	2210	10 this paragraph, "over-the-counter-drug" means a drug for human
2211	2211	11 use that contains a label that identifies the product as a drug
2212	2212	12 as required by 21 CFR C.F.R. 201.66. The
2213	2213	13 "over-the-counter-drug" label includes:
2214	2214	14 (A) a A "Drug Facts" panel; or
2215	2215	15 (B) a A statement of the "active ingredient(s)" with a
2216	2216	16 list of those ingredients contained in the compound,
2217	2217	17 substance or preparation.
2218	2218	18 Beginning on January 1, 2014 (the effective date of Public
2219	2219	19 Act 98-122), "prescription and nonprescription medicines and
2220	2220	20 drugs" includes medical cannabis purchased from a registered
2221	2221	21 dispensing organization under the Compassionate Use of Medical
2222	2222	22 Cannabis Program Act.
2223	2223	23 As used in this Section, "adult use cannabis" means
2224	2224	24 cannabis subject to tax under the Cannabis Cultivation
2225	2225	25 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
2226	2226	26 and does not include cannabis subject to tax under the
2227	2227
2228	2228
2229	2229
2230	2230
2231	2231
2232	2232	HB2592 - 59 - LRB103 26319 HLH 52680 b
2233	2233
2234	2234
2235	2235	HB2592- 60 -LRB103 26319 HLH 52680 b HB2592 - 60 - LRB103 26319 HLH 52680 b
2236	2236	HB2592 - 60 - LRB103 26319 HLH 52680 b
2237	2237	1 Compassionate Use of Medical Cannabis Program Act.
2238	2238	2 If the property that is acquired from a serviceman is
2239	2239	3 acquired outside Illinois and used outside Illinois before
2240	2240	4 being brought to Illinois for use here and is taxable under
2241	2241	5 this Act, the "selling price" on which the tax is computed
2242	2242	6 shall be reduced by an amount that represents a reasonable
2243	2243	7 allowance for depreciation for the period of prior
2244	2244	8 out-of-state use.
2245	2245	9 (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
2246	2246	10 102-4, eff. 4-27-21; 102-16, eff. 6-17-21; 102-700, Article
2247	2247	11 20, Section 20-10, eff. 4-19-22; 102-700, Article 60, Section
2248	2248	12 60-20, eff. 4-19-22; revised 6-1-22.)
2249	2249	13 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
2250	2250	14 Sec. 9. Each serviceman required or authorized to collect
2251	2251	15 the tax herein imposed shall pay to the Department the amount
2252	2252	16 of such tax (except as otherwise provided) at the time when he
2253	2253	17 is required to file his return for the period during which such
2254	2254	18 tax was collected, less a discount of 2.1% prior to January 1,
2255	2255	19 1990 and 1.75% on and after January 1, 1990, or $5 per calendar
2256	2256	20 year, whichever is greater, which is allowed to reimburse the
2257	2257	21 serviceman for expenses incurred in collecting the tax,
2258	2258	22 keeping records, preparing and filing returns, remitting the
2259	2259	23 tax and supplying data to the Department on request. When
2260	2260	24 determining the discount allowed under this Section,
2261	2261	25 servicemen shall include the amount of tax that would have
2262	2262
2263	2263
2264	2264
2265	2265
2266	2266
2267	2267	HB2592 - 60 - LRB103 26319 HLH 52680 b
2268	2268
2269	2269
2270	2270	HB2592- 61 -LRB103 26319 HLH 52680 b HB2592 - 61 - LRB103 26319 HLH 52680 b
2271	2271	HB2592 - 61 - LRB103 26319 HLH 52680 b
2272	2272	1 been due at the 1% rate but for the 0% rate imposed under this
2273	2273	2 amendatory Act of the 102nd General Assembly. The discount
2274	2274	3 under this Section is not allowed for the 1.25% portion of
2275	2275	4 taxes paid on aviation fuel that is subject to the revenue use
2276	2276	5 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
2277	2277	6 discount allowed under this Section is allowed only for
2278	2278	7 returns that are filed in the manner required by this Act. The
2279	2279	8 Department may disallow the discount for servicemen whose
2280	2280	9 certificate of registration is revoked at the time the return
2281	2281	10 is filed, but only if the Department's decision to revoke the
2282	2282	11 certificate of registration has become final. A serviceman
2283	2283	12 need not remit that part of any tax collected by him to the
2284	2284	13 extent that he is required to pay and does pay the tax imposed
2285	2285	14 by the Service Occupation Tax Act with respect to his sale of
2286	2286	15 service involving the incidental transfer by him of the same
2287	2287	16 property.
2288	2288	17 Except as provided hereinafter in this Section, on or
2289	2289	18 before the twentieth day of each calendar month, such
2290	2290	19 serviceman shall file a return for the preceding calendar
2291	2291	20 month in accordance with reasonable Rules and Regulations to
2292	2292	21 be promulgated by the Department. Such return shall be filed
2293	2293	22 on a form prescribed by the Department and shall contain such
2294	2294	23 information as the Department may reasonably require. The
2295	2295	24 return shall include the gross receipts which were received
2296	2296	25 during the preceding calendar month or quarter on the
2297	2297	26 following items upon which tax would have been due but for the
2298	2298
2299	2299
2300	2300
2301	2301
2302	2302
2303	2303	HB2592 - 61 - LRB103 26319 HLH 52680 b
2304	2304
2305	2305
2306	2306	HB2592- 62 -LRB103 26319 HLH 52680 b HB2592 - 62 - LRB103 26319 HLH 52680 b
2307	2307	HB2592 - 62 - LRB103 26319 HLH 52680 b
2308	2308	1 0% rate imposed under this amendatory Act of the 102nd General
2309	2309	2 Assembly: (i) food for human consumption that is to be
2310	2310	3 consumed off the premises where it is sold (other than
2311	2311	4 alcoholic beverages, food consisting of or infused with adult
2312	2312	5 use cannabis, soft drinks, and food that has been prepared for
2313	2313	6 immediate consumption); and (ii) food prepared for immediate
2314	2314	7 consumption and transferred incident to a sale of service
2315	2315	8 subject to this Act or the Service Occupation Tax Act by an
2316	2316	9 entity licensed under the Hospital Licensing Act, the Nursing
2317	2317	10 Home Care Act, the Assisted Living and Shared Housing Act, the
2318	2318	11 ID/DD Community Care Act, the MC/DD Act, the Specialized
2319	2319	12 Mental Health Rehabilitation Act of 2013, or the Child Care
2320	2320	13 Act of 1969, or an entity that holds a permit issued pursuant
2321	2321	14 to the Life Care Facilities Act. The return shall also include
2322	2322	15 the amount of tax that would have been due on the items listed
2323	2323	16 in the previous sentence but for the 0% rate imposed under this
2324	2324	17 amendatory Act of the 102nd General Assembly.
2325	2325	18 On and after January 1, 2018, with respect to servicemen
2326	2326	19 whose annual gross receipts average $20,000 or more, all
2327	2327	20 returns required to be filed pursuant to this Act shall be
2328	2328	21 filed electronically. Servicemen who demonstrate that they do
2329	2329	22 not have access to the Internet or demonstrate hardship in
2330	2330	23 filing electronically may petition the Department to waive the
2331	2331	24 electronic filing requirement.
2332	2332	25 The Department may require returns to be filed on a
2333	2333	26 quarterly basis. If so required, a return for each calendar
2334	2334
2335	2335
2336	2336
2337	2337
2338	2338
2339	2339	HB2592 - 62 - LRB103 26319 HLH 52680 b
2340	2340
2341	2341
2342	2342	HB2592- 63 -LRB103 26319 HLH 52680 b HB2592 - 63 - LRB103 26319 HLH 52680 b
2343	2343	HB2592 - 63 - LRB103 26319 HLH 52680 b
2344	2344	1 quarter shall be filed on or before the twentieth day of the
2345	2345	2 calendar month following the end of such calendar quarter. The
2346	2346	3 taxpayer shall also file a return with the Department for each
2347	2347	4 of the first two months of each calendar quarter, on or before
2348	2348	5 the twentieth day of the following calendar month, stating:
2349	2349	6 1. The name of the seller;
2350	2350	7 2. The address of the principal place of business from
2351	2351	8 which he engages in business as a serviceman in this
2352	2352	9 State;
2353	2353	10 3. The total amount of taxable receipts received by
2354	2354	11 him during the preceding calendar month, including
2355	2355	12 receipts from charge and time sales, but less all
2356	2356	13 deductions allowed by law;
2357	2357	14 4. The amount of credit provided in Section 2d of this
2358	2358	15 Act;
2359	2359	16 5. The amount of tax due;
2360	2360	17 5-5. The signature of the taxpayer; and
2361	2361	18 6. Such other reasonable information as the Department
2362	2362	19 may require.
2363	2363	20 Each serviceman required or authorized to collect the tax
2364	2364	21 imposed by this Act on aviation fuel transferred as an
2365	2365	22 incident of a sale of service in this State during the
2366	2366	23 preceding calendar month shall, instead of reporting and
2367	2367	24 paying tax on aviation fuel as otherwise required by this
2368	2368	25 Section, report and pay such tax on a separate aviation fuel
2369	2369	26 tax return. The requirements related to the return shall be as
2370	2370
2371	2371
2372	2372
2373	2373
2374	2374
2375	2375	HB2592 - 63 - LRB103 26319 HLH 52680 b
2376	2376
2377	2377
2378	2378	HB2592- 64 -LRB103 26319 HLH 52680 b HB2592 - 64 - LRB103 26319 HLH 52680 b
2379	2379	HB2592 - 64 - LRB103 26319 HLH 52680 b
2380	2380	1 otherwise provided in this Section. Notwithstanding any other
2381	2381	2 provisions of this Act to the contrary, servicemen collecting
2382	2382	3 tax on aviation fuel shall file all aviation fuel tax returns
2383	2383	4 and shall make all aviation fuel tax payments by electronic
2384	2384	5 means in the manner and form required by the Department. For
2385	2385	6 purposes of this Section, "aviation fuel" means jet fuel and
2386	2386	7 aviation gasoline.
2387	2387	8 If a taxpayer fails to sign a return within 30 days after
2388	2388	9 the proper notice and demand for signature by the Department,
2389	2389	10 the return shall be considered valid and any amount shown to be
2390	2390	11 due on the return shall be deemed assessed.
2391	2391	12 Notwithstanding any other provision of this Act to the
2392	2392	13 contrary, servicemen subject to tax on cannabis shall file all
2393	2393	14 cannabis tax returns and shall make all cannabis tax payments
2394	2394	15 by electronic means in the manner and form required by the
2395	2395	16 Department.
2396	2396	17 Beginning October 1, 1993, a taxpayer who has an average
2397	2397	18 monthly tax liability of $150,000 or more shall make all
2398	2398	19 payments required by rules of the Department by electronic
2399	2399	20 funds transfer. Beginning October 1, 1994, a taxpayer who has
2400	2400	21 an average monthly tax liability of $100,000 or more shall
2401	2401	22 make all payments required by rules of the Department by
2402	2402	23 electronic funds transfer. Beginning October 1, 1995, a
2403	2403	24 taxpayer who has an average monthly tax liability of $50,000
2404	2404	25 or more shall make all payments required by rules of the
2405	2405	26 Department by electronic funds transfer. Beginning October 1,
2406	2406
2407	2407
2408	2408
2409	2409
2410	2410
2411	2411	HB2592 - 64 - LRB103 26319 HLH 52680 b
2412	2412
2413	2413
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2415	2415	HB2592 - 65 - LRB103 26319 HLH 52680 b
2416	2416	1 2000, a taxpayer who has an annual tax liability of $200,000 or
2417	2417	2 more shall make all payments required by rules of the
2418	2418	3 Department by electronic funds transfer. The term "annual tax
2419	2419	4 liability" shall be the sum of the taxpayer's liabilities
2420	2420	5 under this Act, and under all other State and local occupation
2421	2421	6 and use tax laws administered by the Department, for the
2422	2422	7 immediately preceding calendar year. The term "average monthly
2423	2423	8 tax liability" means the sum of the taxpayer's liabilities
2424	2424	9 under this Act, and under all other State and local occupation
2425	2425	10 and use tax laws administered by the Department, for the
2426	2426	11 immediately preceding calendar year divided by 12. Beginning
2427	2427	12 on October 1, 2002, a taxpayer who has a tax liability in the
2428	2428	13 amount set forth in subsection (b) of Section 2505-210 of the
2429	2429	14 Department of Revenue Law shall make all payments required by
2430	2430	15 rules of the Department by electronic funds transfer.
2431	2431	16 Before August 1 of each year beginning in 1993, the
2432	2432	17 Department shall notify all taxpayers required to make
2433	2433	18 payments by electronic funds transfer. All taxpayers required
2434	2434	19 to make payments by electronic funds transfer shall make those
2435	2435	20 payments for a minimum of one year beginning on October 1.
2436	2436	21 Any taxpayer not required to make payments by electronic
2437	2437	22 funds transfer may make payments by electronic funds transfer
2438	2438	23 with the permission of the Department.
2439	2439	24 All taxpayers required to make payment by electronic funds
2440	2440	25 transfer and any taxpayers authorized to voluntarily make
2441	2441	26 payments by electronic funds transfer shall make those
2442	2442
2443	2443
2444	2444
2445	2445
2446	2446
2447	2447	HB2592 - 65 - LRB103 26319 HLH 52680 b
2448	2448
2449	2449
2450	2450	HB2592- 66 -LRB103 26319 HLH 52680 b HB2592 - 66 - LRB103 26319 HLH 52680 b
2451	2451	HB2592 - 66 - LRB103 26319 HLH 52680 b
2452	2452	1 payments in the manner authorized by the Department.
2453	2453	2 The Department shall adopt such rules as are necessary to
2454	2454	3 effectuate a program of electronic funds transfer and the
2455	2455	4 requirements of this Section.
2456	2456	5 If the serviceman is otherwise required to file a monthly
2457	2457	6 return and if the serviceman's average monthly tax liability
2458	2458	7 to the Department does not exceed $200, the Department may
2459	2459	8 authorize his returns to be filed on a quarter annual basis,
2460	2460	9 with the return for January, February and March of a given year
2461	2461	10 being due by April 20 of such year; with the return for April,
2462	2462	11 May and June of a given year being due by July 20 of such year;
2463	2463	12 with the return for July, August and September of a given year
2464	2464	13 being due by October 20 of such year, and with the return for
2465	2465	14 October, November and December of a given year being due by
2466	2466	15 January 20 of the following year.
2467	2467	16 If the serviceman is otherwise required to file a monthly
2468	2468	17 or quarterly return and if the serviceman's average monthly
2469	2469	18 tax liability to the Department does not exceed $50, the
2470	2470	19 Department may authorize his returns to be filed on an annual
2471	2471	20 basis, with the return for a given year being due by January 20
2472	2472	21 of the following year.
2473	2473	22 Such quarter annual and annual returns, as to form and
2474	2474	23 substance, shall be subject to the same requirements as
2475	2475	24 monthly returns.
2476	2476	25 Notwithstanding any other provision in this Act concerning
2477	2477	26 the time within which a serviceman may file his return, in the
2478	2478
2479	2479
2480	2480
2481	2481
2482	2482
2483	2483	HB2592 - 66 - LRB103 26319 HLH 52680 b
2484	2484
2485	2485
2486	2486	HB2592- 67 -LRB103 26319 HLH 52680 b HB2592 - 67 - LRB103 26319 HLH 52680 b
2487	2487	HB2592 - 67 - LRB103 26319 HLH 52680 b
2488	2488	1 case of any serviceman who ceases to engage in a kind of
2489	2489	2 business which makes him responsible for filing returns under
2490	2490	3 this Act, such serviceman shall file a final return under this
2491	2491	4 Act with the Department not more than 1 month after
2492	2492	5 discontinuing such business.
2493	2493	6 Where a serviceman collects the tax with respect to the
2494	2494	7 selling price of property which he sells and the purchaser
2495	2495	8 thereafter returns such property and the serviceman refunds
2496	2496	9 the selling price thereof to the purchaser, such serviceman
2497	2497	10 shall also refund, to the purchaser, the tax so collected from
2498	2498	11 the purchaser. When filing his return for the period in which
2499	2499	12 he refunds such tax to the purchaser, the serviceman may
2500	2500	13 deduct the amount of the tax so refunded by him to the
2501	2501	14 purchaser from any other Service Use Tax, Service Occupation
2502	2502	15 Tax, retailers' occupation tax or use tax which such
2503	2503	16 serviceman may be required to pay or remit to the Department,
2504	2504	17 as shown by such return, provided that the amount of the tax to
2505	2505	18 be deducted shall previously have been remitted to the
2506	2506	19 Department by such serviceman. If the serviceman shall not
2507	2507	20 previously have remitted the amount of such tax to the
2508	2508	21 Department, he shall be entitled to no deduction hereunder
2509	2509	22 upon refunding such tax to the purchaser.
2510	2510	23 Any serviceman filing a return hereunder shall also
2511	2511	24 include the total tax upon the selling price of tangible
2512	2512	25 personal property purchased for use by him as an incident to a
2513	2513	26 sale of service, and such serviceman shall remit the amount of
2514	2514
2515	2515
2516	2516
2517	2517
2518	2518
2519	2519	HB2592 - 67 - LRB103 26319 HLH 52680 b
2520	2520
2521	2521
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2523	2523	HB2592 - 68 - LRB103 26319 HLH 52680 b
2524	2524	1 such tax to the Department when filing such return.
2525	2525	2 If experience indicates such action to be practicable, the
2526	2526	3 Department may prescribe and furnish a combination or joint
2527	2527	4 return which will enable servicemen, who are required to file
2528	2528	5 returns hereunder and also under the Service Occupation Tax
2529	2529	6 Act, to furnish all the return information required by both
2530	2530	7 Acts on the one form.
2531	2531	8 Where the serviceman has more than one business registered
2532	2532	9 with the Department under separate registration hereunder,
2533	2533	10 such serviceman shall not file each return that is due as a
2534	2534	11 single return covering all such registered businesses, but
2535	2535	12 shall file separate returns for each such registered business.
2536	2536	13 Beginning January 1, 1990, each month the Department shall
2537	2537	14 pay into the State and Local Tax Reform Fund, a special fund in
2538	2538	15 the State Treasury, the net revenue realized for the preceding
2539	2539	16 month from the 1% tax imposed under this Act.
2540	2540	17 Beginning January 1, 1990, each month the Department shall
2541	2541	18 pay into the State and Local Sales Tax Reform Fund 20% of the
2542	2542	19 net revenue realized for the preceding month from the 6.25%
2543	2543	20 general rate on transfers of tangible personal property, other
2544	2544	21 than (i) tangible personal property which is purchased outside
2545	2545	22 Illinois at retail from a retailer and which is titled or
2546	2546	23 registered by an agency of this State's government and (ii)
2547	2547	24 aviation fuel sold on or after December 1, 2019. This
2548	2548	25 exception for aviation fuel only applies for so long as the
2549	2549	26 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2550	2550
2551	2551
2552	2552
2553	2553
2554	2554
2555	2555	HB2592 - 68 - LRB103 26319 HLH 52680 b
2556	2556
2557	2557
2558	2558	HB2592- 69 -LRB103 26319 HLH 52680 b HB2592 - 69 - LRB103 26319 HLH 52680 b
2559	2559	HB2592 - 69 - LRB103 26319 HLH 52680 b
2560	2560	1 47133 are binding on the State.
2561	2561	2 For aviation fuel sold on or after December 1, 2019, each
2562	2562	3 month the Department shall pay into the State Aviation Program
2563	2563	4 Fund 20% of the net revenue realized for the preceding month
2564	2564	5 from the 6.25% general rate on the selling price of aviation
2565	2565	6 fuel, less an amount estimated by the Department to be
2566	2566	7 required for refunds of the 20% portion of the tax on aviation
2567	2567	8 fuel under this Act, which amount shall be deposited into the
2568	2568	9 Aviation Fuel Sales Tax Refund Fund. The Department shall only
2569	2569	10 pay moneys into the State Aviation Program Fund and the
2570	2570	11 Aviation Fuel Sales Tax Refund Fund under this Act for so long
2571	2571	12 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
2572	2572	13 U.S.C. 47133 are binding on the State.
2573	2573	14 Beginning August 1, 2000, and beginning again on August 1,
2574	2574	15 2023, each month the Department shall pay into the State and
2575	2575	16 Local Sales Tax Reform Fund 100% of the net revenue realized
2576	2576	17 for the preceding month from the 1.25% rate on the selling
2577	2577	18 price of motor fuel and gasohol.
2578	2578	19 Beginning October 1, 2009, each month the Department shall
2579	2579	20 pay into the Capital Projects Fund an amount that is equal to
2580	2580	21 an amount estimated by the Department to represent 80% of the
2581	2581	22 net revenue realized for the preceding month from the sale of
2582	2582	23 candy, grooming and hygiene products, and soft drinks that had
2583	2583	24 been taxed at a rate of 1% prior to September 1, 2009 but that
2584	2584	25 are now taxed at 6.25%.
2585	2585	26 Beginning July 1, 2013, each month the Department shall
2586	2586
2587	2587
2588	2588
2589	2589
2590	2590
2591	2591	HB2592 - 69 - LRB103 26319 HLH 52680 b
2592	2592
2593	2593
2594	2594	HB2592- 70 -LRB103 26319 HLH 52680 b HB2592 - 70 - LRB103 26319 HLH 52680 b
2595	2595	HB2592 - 70 - LRB103 26319 HLH 52680 b
2596	2596	1 pay into the Underground Storage Tank Fund from the proceeds
2597	2597	2 collected under this Act, the Use Tax Act, the Service
2598	2598	3 Occupation Tax Act, and the Retailers' Occupation Tax Act an
2599	2599	4 amount equal to the average monthly deficit in the Underground
2600	2600	5 Storage Tank Fund during the prior year, as certified annually
2601	2601	6 by the Illinois Environmental Protection Agency, but the total
2602	2602	7 payment into the Underground Storage Tank Fund under this Act,
2603	2603	8 the Use Tax Act, the Service Occupation Tax Act, and the
2604	2604	9 Retailers' Occupation Tax Act shall not exceed $18,000,000 in
2605	2605	10 any State fiscal year. As used in this paragraph, the "average
2606	2606	11 monthly deficit" shall be equal to the difference between the
2607	2607	12 average monthly claims for payment by the fund and the average
2608	2608	13 monthly revenues deposited into the fund, excluding payments
2609	2609	14 made pursuant to this paragraph.
2610	2610	15 Beginning July 1, 2015, of the remainder of the moneys
2611	2611	16 received by the Department under the Use Tax Act, this Act, the
2612	2612	17 Service Occupation Tax Act, and the Retailers' Occupation Tax
2613	2613	18 Act, each month the Department shall deposit $500,000 into the
2614	2614	19 State Crime Laboratory Fund.
2615	2615	20 Of the remainder of the moneys received by the Department
2616	2616	21 pursuant to this Act, (a) 1.75% thereof shall be paid into the
2617	2617	22 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
2618	2618	23 and after July 1, 1989, 3.8% thereof shall be paid into the
2619	2619	24 Build Illinois Fund; provided, however, that if in any fiscal
2620	2620	25 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
2621	2621	26 may be, of the moneys received by the Department and required
2622	2622
2623	2623
2624	2624
2625	2625
2626	2626
2627	2627	HB2592 - 70 - LRB103 26319 HLH 52680 b
2628	2628
2629	2629
2630	2630	HB2592- 71 -LRB103 26319 HLH 52680 b HB2592 - 71 - LRB103 26319 HLH 52680 b
2631	2631	HB2592 - 71 - LRB103 26319 HLH 52680 b
2632	2632	1 to be paid into the Build Illinois Fund pursuant to Section 3
2633	2633	2 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
2634	2634	3 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
2635	2635	4 Service Occupation Tax Act, such Acts being hereinafter called
2636	2636	5 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
2637	2637	6 may be, of moneys being hereinafter called the "Tax Act
2638	2638	7 Amount", and (2) the amount transferred to the Build Illinois
2639	2639	8 Fund from the State and Local Sales Tax Reform Fund shall be
2640	2640	9 less than the Annual Specified Amount (as defined in Section 3
2641	2641	10 of the Retailers' Occupation Tax Act), an amount equal to the
2642	2642	11 difference shall be immediately paid into the Build Illinois
2643	2643	12 Fund from other moneys received by the Department pursuant to
2644	2644	13 the Tax Acts; and further provided, that if on the last
2645	2645	14 business day of any month the sum of (1) the Tax Act Amount
2646	2646	15 required to be deposited into the Build Illinois Bond Account
2647	2647	16 in the Build Illinois Fund during such month and (2) the amount
2648	2648	17 transferred during such month to the Build Illinois Fund from
2649	2649	18 the State and Local Sales Tax Reform Fund shall have been less
2650	2650	19 than 1/12 of the Annual Specified Amount, an amount equal to
2651	2651	20 the difference shall be immediately paid into the Build
2652	2652	21 Illinois Fund from other moneys received by the Department
2653	2653	22 pursuant to the Tax Acts; and, further provided, that in no
2654	2654	23 event shall the payments required under the preceding proviso
2655	2655	24 result in aggregate payments into the Build Illinois Fund
2656	2656	25 pursuant to this clause (b) for any fiscal year in excess of
2657	2657	26 the greater of (i) the Tax Act Amount or (ii) the Annual
2658	2658
2659	2659
2660	2660
2661	2661
2662	2662
2663	2663	HB2592 - 71 - LRB103 26319 HLH 52680 b
2664	2664
2665	2665
2666	2666	HB2592- 72 -LRB103 26319 HLH 52680 b HB2592 - 72 - LRB103 26319 HLH 52680 b
2667	2667	HB2592 - 72 - LRB103 26319 HLH 52680 b
2668	2668	1 Specified Amount for such fiscal year; and, further provided,
2669	2669	2 that the amounts payable into the Build Illinois Fund under
2670	2670	3 this clause (b) shall be payable only until such time as the
2671	2671	4 aggregate amount on deposit under each trust indenture
2672	2672	5 securing Bonds issued and outstanding pursuant to the Build
2673	2673	6 Illinois Bond Act is sufficient, taking into account any
2674	2674	7 future investment income, to fully provide, in accordance with
2675	2675	8 such indenture, for the defeasance of or the payment of the
2676	2676	9 principal of, premium, if any, and interest on the Bonds
2677	2677	10 secured by such indenture and on any Bonds expected to be
2678	2678	11 issued thereafter and all fees and costs payable with respect
2679	2679	12 thereto, all as certified by the Director of the Bureau of the
2680	2680	13 Budget (now Governor's Office of Management and Budget). If on
2681	2681	14 the last business day of any month in which Bonds are
2682	2682	15 outstanding pursuant to the Build Illinois Bond Act, the
2683	2683	16 aggregate of the moneys deposited in the Build Illinois Bond
2684	2684	17 Account in the Build Illinois Fund in such month shall be less
2685	2685	18 than the amount required to be transferred in such month from
2686	2686	19 the Build Illinois Bond Account to the Build Illinois Bond
2687	2687	20 Retirement and Interest Fund pursuant to Section 13 of the
2688	2688	21 Build Illinois Bond Act, an amount equal to such deficiency
2689	2689	22 shall be immediately paid from other moneys received by the
2690	2690	23 Department pursuant to the Tax Acts to the Build Illinois
2691	2691	24 Fund; provided, however, that any amounts paid to the Build
2692	2692	25 Illinois Fund in any fiscal year pursuant to this sentence
2693	2693	26 shall be deemed to constitute payments pursuant to clause (b)
2694	2694
2695	2695
2696	2696
2697	2697
2698	2698
2699	2699	HB2592 - 72 - LRB103 26319 HLH 52680 b
2700	2700
2701	2701
2702	2702	HB2592- 73 -LRB103 26319 HLH 52680 b HB2592 - 73 - LRB103 26319 HLH 52680 b
2703	2703	HB2592 - 73 - LRB103 26319 HLH 52680 b
2704	2704	1 of the preceding sentence and shall reduce the amount
2705	2705	2 otherwise payable for such fiscal year pursuant to clause (b)
2706	2706	3 of the preceding sentence. The moneys received by the
2707	2707	4 Department pursuant to this Act and required to be deposited
2708	2708	5 into the Build Illinois Fund are subject to the pledge, claim
2709	2709	6 and charge set forth in Section 12 of the Build Illinois Bond
2710	2710	7 Act.
2711	2711	8 Subject to payment of amounts into the Build Illinois Fund
2712	2712	9 as provided in the preceding paragraph or in any amendment
2713	2713	10 thereto hereafter enacted, the following specified monthly
2714	2714	11 installment of the amount requested in the certificate of the
2715	2715	12 Chairman of the Metropolitan Pier and Exposition Authority
2716	2716	13 provided under Section 8.25f of the State Finance Act, but not
2717	2717	14 in excess of the sums designated as "Total Deposit", shall be
2718	2718	15 deposited in the aggregate from collections under Section 9 of
2719	2719	16 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
2720	2720	17 9 of the Service Occupation Tax Act, and Section 3 of the
2721	2721	18 Retailers' Occupation Tax Act into the McCormick Place
2722	2722	19 Expansion Project Fund in the specified fiscal years.
2723	2723	20Fiscal YearTotal Deposit211993 $0221994 53,000,000231995 58,000,000241996 61,000,000251997 64,000,000 20 Fiscal Year Total Deposit 21 1993 $0 22 1994 53,000,000 23 1995 58,000,000 24 1996 61,000,000 25 1997 64,000,000
2724	2724	20 Fiscal Year Total Deposit
2725	2725	21 1993 $0
2726	2726	22 1994 53,000,000
2727	2727	23 1995 58,000,000
2728	2728	24 1996 61,000,000
2729	2729	25 1997 64,000,000
2730	2730
2731	2731
2732	2732
2733	2733
2734	2734
2735	2735	HB2592 - 73 - LRB103 26319 HLH 52680 b
2736	2736
2737	2737
2738	2738	20 Fiscal Year Total Deposit
2739	2739	21 1993 $0
2740	2740	22 1994 53,000,000
2741	2741	23 1995 58,000,000
2742	2742	24 1996 61,000,000
2743	2743	25 1997 64,000,000
2744	2744
2745	2745
2746	2746	HB2592- 74 -LRB103 26319 HLH 52680 b HB2592 - 74 - LRB103 26319 HLH 52680 b
2747	2747	HB2592 - 74 - LRB103 26319 HLH 52680 b
2748	2748	11998 68,000,00021999 71,000,00032000 75,000,00042001 80,000,00052002 93,000,00062003 99,000,00072004103,000,00082005108,000,00092006113,000,000102007119,000,000112008126,000,000122009132,000,000132010139,000,000142011146,000,000152012153,000,000162013161,000,000172014170,000,000182015179,000,000192016189,000,000202017199,000,000212018210,000,000222019221,000,000232020233,000,000242021300,000,000 252022300,000,000262023300,000,000 1 1998 68,000,000 2 1999 71,000,000 3 2000 75,000,000 4 2001 80,000,000 5 2002 93,000,000 6 2003 99,000,000 7 2004 103,000,000 8 2005 108,000,000 9 2006 113,000,000 10 2007 119,000,000 11 2008 126,000,000 12 2009 132,000,000 13 2010 139,000,000 14 2011 146,000,000 15 2012 153,000,000 16 2013 161,000,000 17 2014 170,000,000 18 2015 179,000,000 19 2016 189,000,000 20 2017 199,000,000 21 2018 210,000,000 22 2019 221,000,000 23 2020 233,000,000 24 2021 300,000,000 25 2022 300,000,000 26 2023 300,000,000
2749	2749	1 1998 68,000,000
2750	2750	2 1999 71,000,000
2751	2751	3 2000 75,000,000
2752	2752	4 2001 80,000,000
2753	2753	5 2002 93,000,000
2754	2754	6 2003 99,000,000
2755	2755	7 2004 103,000,000
2756	2756	8 2005 108,000,000
2757	2757	9 2006 113,000,000
2758	2758	10 2007 119,000,000
2759	2759	11 2008 126,000,000
2760	2760	12 2009 132,000,000
2761	2761	13 2010 139,000,000
2762	2762	14 2011 146,000,000
2763	2763	15 2012 153,000,000
2764	2764	16 2013 161,000,000
2765	2765	17 2014 170,000,000
2766	2766	18 2015 179,000,000
2767	2767	19 2016 189,000,000
2768	2768	20 2017 199,000,000
2769	2769	21 2018 210,000,000
2770	2770	22 2019 221,000,000
2771	2771	23 2020 233,000,000
2772	2772	24 2021 300,000,000
2773	2773	25 2022 300,000,000
2774	2774	26 2023 300,000,000
2775	2775
2776	2776
2777	2777
2778	2778
2779	2779
2780	2780	HB2592 - 74 - LRB103 26319 HLH 52680 b
2781	2781
2782	2782	1 1998 68,000,000
2783	2783	2 1999 71,000,000
2784	2784	3 2000 75,000,000
2785	2785	4 2001 80,000,000
2786	2786	5 2002 93,000,000
2787	2787	6 2003 99,000,000
2788	2788	7 2004 103,000,000
2789	2789	8 2005 108,000,000
2790	2790	9 2006 113,000,000
2791	2791	10 2007 119,000,000
2792	2792	11 2008 126,000,000
2793	2793	12 2009 132,000,000
2794	2794	13 2010 139,000,000
2795	2795	14 2011 146,000,000
2796	2796	15 2012 153,000,000
2797	2797	16 2013 161,000,000
2798	2798	17 2014 170,000,000
2799	2799	18 2015 179,000,000
2800	2800	19 2016 189,000,000
2801	2801	20 2017 199,000,000
2802	2802	21 2018 210,000,000
2803	2803	22 2019 221,000,000
2804	2804	23 2020 233,000,000
2805	2805	24 2021 300,000,000
2806	2806	25 2022 300,000,000
2807	2807	26 2023 300,000,000
2808	2808
2809	2809
2810	2810	HB2592- 75 -LRB103 26319 HLH 52680 b HB2592 - 75 - LRB103 26319 HLH 52680 b
2811	2811	HB2592 - 75 - LRB103 26319 HLH 52680 b
2812	2812	12024 300,000,00022025 300,000,00032026 300,000,00042027 375,000,00052028 375,000,00062029 375,000,00072030 375,000,00082031 375,000,00092032 375,000,000102033 375,000,000112034375,000,000122035375,000,000132036450,000,00014and 15each fiscal year 16thereafter that bonds 17are outstanding under 18Section 13.2 of the 19Metropolitan Pier and 20Exposition Authority Act, 21but not after fiscal year 2060. 1 2024 300,000,000 2 2025 300,000,000 3 2026 300,000,000 4 2027 375,000,000 5 2028 375,000,000 6 2029 375,000,000 7 2030 375,000,000 8 2031 375,000,000 9 2032 375,000,000 10 2033 375,000,000 11 2034 375,000,000 12 2035 375,000,000 13 2036 450,000,000 14 and 15 each fiscal year 16 thereafter that bonds 17 are outstanding under 18 Section 13.2 of the 19 Metropolitan Pier and 20 Exposition Authority Act, 21 but not after fiscal year 2060.
2813	2813	1 2024 300,000,000
2814	2814	2 2025 300,000,000
2815	2815	3 2026 300,000,000
2816	2816	4 2027 375,000,000
2817	2817	5 2028 375,000,000
2818	2818	6 2029 375,000,000
2819	2819	7 2030 375,000,000
2820	2820	8 2031 375,000,000
2821	2821	9 2032 375,000,000
2822	2822	10 2033 375,000,000
2823	2823	11 2034 375,000,000
2824	2824	12 2035 375,000,000
2825	2825	13 2036 450,000,000
2826	2826	14 and
2827	2827	15 each fiscal year
2828	2828	16 thereafter that bonds
2829	2829	17 are outstanding under
2830	2830	18 Section 13.2 of the
2831	2831	19 Metropolitan Pier and
2832	2832	20 Exposition Authority Act,
2833	2833	21 but not after fiscal year 2060.
2834	2834	22 Beginning July 20, 1993 and in each month of each fiscal
2835	2835	23 year thereafter, one-eighth of the amount requested in the
2836	2836	24 certificate of the Chairman of the Metropolitan Pier and
2837	2837	25 Exposition Authority for that fiscal year, less the amount
2838	2838	26 deposited into the McCormick Place Expansion Project Fund by
2839	2839
2840	2840
2841	2841
2842	2842
2843	2843
2844	2844	HB2592 - 75 - LRB103 26319 HLH 52680 b
2845	2845
2846	2846	1 2024 300,000,000
2847	2847	2 2025 300,000,000
2848	2848	3 2026 300,000,000
2849	2849	4 2027 375,000,000
2850	2850	5 2028 375,000,000
2851	2851	6 2029 375,000,000
2852	2852	7 2030 375,000,000
2853	2853	8 2031 375,000,000
2854	2854	9 2032 375,000,000
2855	2855	10 2033 375,000,000
2856	2856	11 2034 375,000,000
2857	2857	12 2035 375,000,000
2858	2858	13 2036 450,000,000
2859	2859	14 and
2860	2860	15 each fiscal year
2861	2861	16 thereafter that bonds
2862	2862	17 are outstanding under
2863	2863	18 Section 13.2 of the
2864	2864	19 Metropolitan Pier and
2865	2865	20 Exposition Authority Act,
2866	2866	21 but not after fiscal year 2060.
2867	2867
2868	2868
2869	2869	HB2592- 76 -LRB103 26319 HLH 52680 b HB2592 - 76 - LRB103 26319 HLH 52680 b
2870	2870	HB2592 - 76 - LRB103 26319 HLH 52680 b
2871	2871	1 the State Treasurer in the respective month under subsection
2872	2872	2 (g) of Section 13 of the Metropolitan Pier and Exposition
2873	2873	3 Authority Act, plus cumulative deficiencies in the deposits
2874	2874	4 required under this Section for previous months and years,
2875	2875	5 shall be deposited into the McCormick Place Expansion Project
2876	2876	6 Fund, until the full amount requested for the fiscal year, but
2877	2877	7 not in excess of the amount specified above as "Total
2878	2878	8 Deposit", has been deposited.
2879	2879	9 Subject to payment of amounts into the Capital Projects
2880	2880	10 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
2881	2881	11 and the McCormick Place Expansion Project Fund pursuant to the
2882	2882	12 preceding paragraphs or in any amendments thereto hereafter
2883	2883	13 enacted, for aviation fuel sold on or after December 1, 2019,
2884	2884	14 the Department shall each month deposit into the Aviation Fuel
2885	2885	15 Sales Tax Refund Fund an amount estimated by the Department to
2886	2886	16 be required for refunds of the 80% portion of the tax on
2887	2887	17 aviation fuel under this Act. The Department shall only
2888	2888	18 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
2889	2889	19 under this paragraph for so long as the revenue use
2890	2890	20 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
2891	2891	21 binding on the State.
2892	2892	22 Subject to payment of amounts into the Build Illinois Fund
2893	2893	23 and the McCormick Place Expansion Project Fund pursuant to the
2894	2894	24 preceding paragraphs or in any amendments thereto hereafter
2895	2895	25 enacted, beginning July 1, 1993 and ending on September 30,
2896	2896	26 2013, the Department shall each month pay into the Illinois
2897	2897
2898	2898
2899	2899
2900	2900
2901	2901
2902	2902	HB2592 - 76 - LRB103 26319 HLH 52680 b
2903	2903
2904	2904
2905	2905	HB2592- 77 -LRB103 26319 HLH 52680 b HB2592 - 77 - LRB103 26319 HLH 52680 b
2906	2906	HB2592 - 77 - LRB103 26319 HLH 52680 b
2907	2907	1 Tax Increment Fund 0.27% of 80% of the net revenue realized for
2908	2908	2 the preceding month from the 6.25% general rate on the selling
2909	2909	3 price of tangible personal property.
2910	2910	4 Subject to payment of amounts into the Build Illinois Fund
2911	2911	5 and the McCormick Place Expansion Project Fund pursuant to the
2912	2912	6 preceding paragraphs or in any amendments thereto hereafter
2913	2913	7 enacted, beginning with the receipt of the first report of
2914	2914	8 taxes paid by an eligible business and continuing for a
2915	2915	9 25-year period, the Department shall each month pay into the
2916	2916	10 Energy Infrastructure Fund 80% of the net revenue realized
2917	2917	11 from the 6.25% general rate on the selling price of
2918	2918	12 Illinois-mined coal that was sold to an eligible business. For
2919	2919	13 purposes of this paragraph, the term "eligible business" means
2920	2920	14 a new electric generating facility certified pursuant to
2921	2921	15 Section 605-332 of the Department of Commerce and Economic
2922	2922	16 Opportunity Law of the Civil Administrative Code of Illinois.
2923	2923	17 Subject to payment of amounts into the Build Illinois
2924	2924	18 Fund, the McCormick Place Expansion Project Fund, the Illinois
2925	2925	19 Tax Increment Fund, and the Energy Infrastructure Fund
2926	2926	20 pursuant to the preceding paragraphs or in any amendments to
2927	2927	21 this Section hereafter enacted, beginning on the first day of
2928	2928	22 the first calendar month to occur on or after August 26, 2014
2929	2929	23 (the effective date of Public Act 98-1098), each month, from
2930	2930	24 the collections made under Section 9 of the Use Tax Act,
2931	2931	25 Section 9 of the Service Use Tax Act, Section 9 of the Service
2932	2932	26 Occupation Tax Act, and Section 3 of the Retailers' Occupation
2933	2933
2934	2934
2935	2935
2936	2936
2937	2937
2938	2938	HB2592 - 77 - LRB103 26319 HLH 52680 b
2939	2939
2940	2940
2941	2941	HB2592- 78 -LRB103 26319 HLH 52680 b HB2592 - 78 - LRB103 26319 HLH 52680 b
2942	2942	HB2592 - 78 - LRB103 26319 HLH 52680 b
2943	2943	1 Tax Act, the Department shall pay into the Tax Compliance and
2944	2944	2 Administration Fund, to be used, subject to appropriation, to
2945	2945	3 fund additional auditors and compliance personnel at the
2946	2946	4 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
2947	2947	5 the cash receipts collected during the preceding fiscal year
2948	2948	6 by the Audit Bureau of the Department under the Use Tax Act,
2949	2949	7 the Service Use Tax Act, the Service Occupation Tax Act, the
2950	2950	8 Retailers' Occupation Tax Act, and associated local occupation
2951	2951	9 and use taxes administered by the Department.
2952	2952	10 Subject to payments of amounts into the Build Illinois
2953	2953	11 Fund, the McCormick Place Expansion Project Fund, the Illinois
2954	2954	12 Tax Increment Fund, the Energy Infrastructure Fund, and the
2955	2955	13 Tax Compliance and Administration Fund as provided in this
2956	2956	14 Section, beginning on July 1, 2018 the Department shall pay
2957	2957	15 each month into the Downstate Public Transportation Fund the
2958	2958	16 moneys required to be so paid under Section 2-3 of the
2959	2959	17 Downstate Public Transportation Act.
2960	2960	18 Subject to successful execution and delivery of a
2961	2961	19 public-private agreement between the public agency and private
2962	2962	20 entity and completion of the civic build, beginning on July 1,
2963	2963	21 2023, of the remainder of the moneys received by the
2964	2964	22 Department under the Use Tax Act, the Service Use Tax Act, the
2965	2965	23 Service Occupation Tax Act, and this Act, the Department shall
2966	2966	24 deposit the following specified deposits in the aggregate from
2967	2967	25 collections under the Use Tax Act, the Service Use Tax Act, the
2968	2968	26 Service Occupation Tax Act, and the Retailers' Occupation Tax
2969	2969
2970	2970
2971	2971
2972	2972
2973	2973
2974	2974	HB2592 - 78 - LRB103 26319 HLH 52680 b
2975	2975
2976	2976
2977	2977	HB2592- 79 -LRB103 26319 HLH 52680 b HB2592 - 79 - LRB103 26319 HLH 52680 b
2978	2978	HB2592 - 79 - LRB103 26319 HLH 52680 b
2979	2979	1 Act, as required under Section 8.25g of the State Finance Act
2980	2980	2 for distribution consistent with the Public-Private
2981	2981	3 Partnership for Civic and Transit Infrastructure Project Act.
2982	2982	4 The moneys received by the Department pursuant to this Act and
2983	2983	5 required to be deposited into the Civic and Transit
2984	2984	6 Infrastructure Fund are subject to the pledge, claim, and
2985	2985	7 charge set forth in Section 25-55 of the Public-Private
2986	2986	8 Partnership for Civic and Transit Infrastructure Project Act.
2987	2987	9 As used in this paragraph, "civic build", "private entity",
2988	2988	10 "public-private agreement", and "public agency" have the
2989	2989	11 meanings provided in Section 25-10 of the Public-Private
2990	2990	12 Partnership for Civic and Transit Infrastructure Project Act.
2991	2991	13 Fiscal Year............................Total Deposit
2992	2992	14 2024....................................$200,000,000
2993	2993	15 2025....................................$206,000,000
2994	2994	16 2026....................................$212,200,000
2995	2995	17 2027....................................$218,500,000
2996	2996	18 2028....................................$225,100,000
2997	2997	19 2029....................................$288,700,000
2998	2998	20 2030....................................$298,900,000
2999	2999	21 2031....................................$309,300,000
3000	3000	22 2032....................................$320,100,000
3001	3001	23 2033....................................$331,200,000
3002	3002	24 2034....................................$341,200,000
3003	3003	25 2035....................................$351,400,000
3004	3004	26 2036....................................$361,900,000
3005	3005
3006	3006
3007	3007
3008	3008
3009	3009
3010	3010	HB2592 - 79 - LRB103 26319 HLH 52680 b
3011	3011
3012	3012
3013	3013	HB2592- 80 -LRB103 26319 HLH 52680 b HB2592 - 80 - LRB103 26319 HLH 52680 b
3014	3014	HB2592 - 80 - LRB103 26319 HLH 52680 b
3015	3015	1 2037....................................$372,800,000
3016	3016	2 2038....................................$384,000,000
3017	3017	3 2039....................................$395,500,000
3018	3018	4 2040....................................$407,400,000
3019	3019	5 2041....................................$419,600,000
3020	3020	6 2042....................................$432,200,000
3021	3021	7 2043....................................$445,100,000
3022	3022	8 Beginning July 1, 2021 and until July 1, 2022, subject to
3023	3023	9 the payment of amounts into the State and Local Sales Tax
3024	3024	10 Reform Fund, the Build Illinois Fund, the McCormick Place
3025	3025	11 Expansion Project Fund, the Illinois Tax Increment Fund, the
3026	3026	12 Energy Infrastructure Fund, and the Tax Compliance and
3027	3027	13 Administration Fund as provided in this Section, the
3028	3028	14 Department shall pay each month into the Road Fund the amount
3029	3029	15 estimated to represent 16% of the net revenue realized from
3030	3030	16 the taxes imposed on motor fuel and gasohol. Beginning July 1,
3031	3031	17 2022 and until July 1, 2023, subject to the payment of amounts
3032	3032	18 into the State and Local Sales Tax Reform Fund, the Build
3033	3033	19 Illinois Fund, the McCormick Place Expansion Project Fund, the
3034	3034	20 Illinois Tax Increment Fund, the Energy Infrastructure Fund,
3035	3035	21 and the Tax Compliance and Administration Fund as provided in
3036	3036	22 this Section, the Department shall pay each month into the
3037	3037	23 Road Fund the amount estimated to represent 32% of the net
3038	3038	24 revenue realized from the taxes imposed on motor fuel and
3039	3039	25 gasohol. Beginning July 1, 2023 and until July 1, 2024,
3040	3040	26 subject to the payment of amounts into the State and Local
3041	3041
3042	3042
3043	3043
3044	3044
3045	3045
3046	3046	HB2592 - 80 - LRB103 26319 HLH 52680 b
3047	3047
3048	3048
3049	3049	HB2592- 81 -LRB103 26319 HLH 52680 b HB2592 - 81 - LRB103 26319 HLH 52680 b
3050	3050	HB2592 - 81 - LRB103 26319 HLH 52680 b
3051	3051	1 Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
3052	3052	2 Place Expansion Project Fund, the Illinois Tax Increment Fund,
3053	3053	3 the Energy Infrastructure Fund, and the Tax Compliance and
3054	3054	4 Administration Fund as provided in this Section, the
3055	3055	5 Department shall pay each month into the Road Fund the amount
3056	3056	6 estimated to represent 48% of the net revenue realized from
3057	3057	7 the taxes imposed on motor fuel and gasohol. Beginning July 1,
3058	3058	8 2024 and until July 1, 2025, subject to the payment of amounts
3059	3059	9 into the State and Local Sales Tax Reform Fund, the Build
3060	3060	10 Illinois Fund, the McCormick Place Expansion Project Fund, the
3061	3061	11 Illinois Tax Increment Fund, the Energy Infrastructure Fund,
3062	3062	12 and the Tax Compliance and Administration Fund as provided in
3063	3063	13 this Section, the Department shall pay each month into the
3064	3064	14 Road Fund the amount estimated to represent 64% of the net
3065	3065	15 revenue realized from the taxes imposed on motor fuel and
3066	3066	16 gasohol. Beginning on July 1, 2025, subject to the payment of
3067	3067	17 amounts into the State and Local Sales Tax Reform Fund, the
3068	3068	18 Build Illinois Fund, the McCormick Place Expansion Project
3069	3069	19 Fund, the Illinois Tax Increment Fund, the Energy
3070	3070	20 Infrastructure Fund, and the Tax Compliance and Administration
3071	3071	21 Fund as provided in this Section, the Department shall pay
3072	3072	22 each month into the Road Fund the amount estimated to
3073	3073	23 represent 80% of the net revenue realized from the taxes
3074	3074	24 imposed on motor fuel and gasohol. As used in this paragraph
3075	3075	25 "motor fuel" has the meaning given to that term in Section 1.1
3076	3076	26 of the Motor Fuel Tax Law, and "gasohol" has the meaning given
3077	3077
3078	3078
3079	3079
3080	3080
3081	3081
3082	3082	HB2592 - 81 - LRB103 26319 HLH 52680 b
3083	3083
3084	3084
3085	3085	HB2592- 82 -LRB103 26319 HLH 52680 b HB2592 - 82 - LRB103 26319 HLH 52680 b
3086	3086	HB2592 - 82 - LRB103 26319 HLH 52680 b
3087	3087	1 to that term in Section 3-40 of the Use Tax Act.
3088	3088	2 Of the remainder of the moneys received by the Department
3089	3089	3 pursuant to this Act, 75% thereof shall be paid into the
3090	3090	4 General Revenue Fund of the State Treasury and 25% shall be
3091	3091	5 reserved in a special account and used only for the transfer to
3092	3092	6 the Common School Fund as part of the monthly transfer from the
3093	3093	7 General Revenue Fund in accordance with Section 8a of the
3094	3094	8 State Finance Act.
3095	3095	9 As soon as possible after the first day of each month, upon
3096	3096	10 certification of the Department of Revenue, the Comptroller
3097	3097	11 shall order transferred and the Treasurer shall transfer from
3098	3098	12 the General Revenue Fund to the Motor Fuel Tax Fund an amount
3099	3099	13 equal to 1.7% of 80% of the net revenue realized under this Act
3100	3100	14 for the second preceding month. Beginning April 1, 2000, this
3101	3101	15 transfer is no longer required and shall not be made.
3102	3102	16 Net revenue realized for a month shall be the revenue
3103	3103	17 collected by the State pursuant to this Act, less the amount
3104	3104	18 paid out during that month as refunds to taxpayers for
3105	3105	19 overpayment of liability.
3106	3106	20 (Source: P.A. 101-10, Article 15, Section 15-15, eff. 6-5-19;
3107	3107	21 101-10, Article 25, Section 25-110, eff. 6-5-19; 101-27, eff.
3108	3108	22 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
3109	3109	23 101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)
3110	3110	24 Section 20. The Service Occupation Tax Act is amended by
3111	3111	25 changing Sections 3-10 and 9 as follows:
3112	3112
3113	3113
3114	3114
3115	3115
3116	3116
3117	3117	HB2592 - 82 - LRB103 26319 HLH 52680 b
3118	3118
3119	3119
3120	3120	HB2592- 83 -LRB103 26319 HLH 52680 b HB2592 - 83 - LRB103 26319 HLH 52680 b
3121	3121	HB2592 - 83 - LRB103 26319 HLH 52680 b
3122	3122	1 (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
3123	3123	2 Sec. 3-10. Rate of tax. Unless otherwise provided in this
3124	3124	3 Section, the tax imposed by this Act is at the rate of 6.25% of
3125	3125	4 the "selling price", as defined in Section 2 of the Service Use
3126	3126	5 Tax Act, of the tangible personal property. For the purpose of
3127	3127	6 computing this tax, in no event shall the "selling price" be
3128	3128	7 less than the cost price to the serviceman of the tangible
3129	3129	8 personal property transferred. The selling price of each item
3130	3130	9 of tangible personal property transferred as an incident of a
3131	3131	10 sale of service may be shown as a distinct and separate item on
3132	3132	11 the serviceman's billing to the service customer. If the
3133	3133	12 selling price is not so shown, the selling price of the
3134	3134	13 tangible personal property is deemed to be 50% of the
3135	3135	14 serviceman's entire billing to the service customer. When,
3136	3136	15 however, a serviceman contracts to design, develop, and
3137	3137	16 produce special order machinery or equipment, the tax imposed
3138	3138	17 by this Act shall be based on the serviceman's cost price of
3139	3139	18 the tangible personal property transferred incident to the
3140	3140	19 completion of the contract.
3141	3141	20 Beginning on July 1, 2000 and through December 31, 2000,
3142	3142	21 with respect to motor fuel, as defined in Section 1.1 of the
3143	3143	22 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
3144	3144	23 the Use Tax Act, the tax is imposed at the rate of 1.25%.
3145	3145	24 Beginning on July 1, 2023, with respect to motor fuel, as
3146	3146	25 defined in Section 1.1 of the Motor Fuel Tax Law, and gasohol,
3147	3147
3148	3148
3149	3149
3150	3150
3151	3151
3152	3152	HB2592 - 83 - LRB103 26319 HLH 52680 b
3153	3153
3154	3154
3155	3155	HB2592- 84 -LRB103 26319 HLH 52680 b HB2592 - 84 - LRB103 26319 HLH 52680 b
3156	3156	HB2592 - 84 - LRB103 26319 HLH 52680 b
3157	3157	1 as defined in Section 3-40 of the Use Tax Act, the tax is
3158	3158	2 imposed at the rate of 1.25%.
3159	3159	3 With respect to gasohol, as defined in the Use Tax Act, the
3160	3160	4 tax imposed by this Act shall apply to (i) 70% of the cost
3161	3161	5 price of property transferred as an incident to the sale of
3162	3162	6 service on or after January 1, 1990, and before July 1, 2003,
3163	3163	7 (ii) 80% of the selling price of property transferred as an
3164	3164	8 incident to the sale of service on or after July 1, 2003 and on
3165	3165	9 or before July 1, 2017, and (iii) 100% of the cost price
3166	3166	10 thereafter. If, at any time, however, the tax under this Act on
3167	3167	11 sales of gasohol, as defined in the Use Tax Act, is imposed at
3168	3168	12 the rate of 1.25%, then the tax imposed by this Act applies to
3169	3169	13 100% of the proceeds of sales of gasohol made during that time.
3170	3170	14 With respect to majority blended ethanol fuel, as defined
3171	3171	15 in the Use Tax Act, the tax imposed by this Act does not apply
3172	3172	16 to the selling price of property transferred as an incident to
3173	3173	17 the sale of service on or after July 1, 2003 and on or before
3174	3174	18 December 31, 2023 but applies to 100% of the selling price
3175	3175	19 thereafter.
3176	3176	20 With respect to biodiesel blends, as defined in the Use
3177	3177	21 Tax Act, with no less than 1% and no more than 10% biodiesel,
3178	3178	22 the tax imposed by this Act applies to (i) 80% of the selling
3179	3179	23 price of property transferred as an incident to the sale of
3180	3180	24 service on or after July 1, 2003 and on or before December 31,
3181	3181	25 2018 and (ii) 100% of the proceeds of the selling price after
3182	3182	26 December 31, 2018 and before January 1, 2024. On and after
3183	3183
3184	3184
3185	3185
3186	3186
3187	3187
3188	3188	HB2592 - 84 - LRB103 26319 HLH 52680 b
3189	3189
3190	3190
3191	3191	HB2592- 85 -LRB103 26319 HLH 52680 b HB2592 - 85 - LRB103 26319 HLH 52680 b
3192	3192	HB2592 - 85 - LRB103 26319 HLH 52680 b
3193	3193	1 January 1, 2024 and on or before December 31, 2030, the
3194	3194	2 taxation of biodiesel, renewable diesel, and biodiesel blends
3195	3195	3 shall be as provided in Section 3-5.1 of the Use Tax Act. If,
3196	3196	4 at any time, however, the tax under this Act on sales of
3197	3197	5 biodiesel blends, as defined in the Use Tax Act, with no less
3198	3198	6 than 1% and no more than 10% biodiesel is imposed at the rate
3199	3199	7 of 1.25%, then the tax imposed by this Act applies to 100% of
3200	3200	8 the proceeds of sales of biodiesel blends with no less than 1%
3201	3201	9 and no more than 10% biodiesel made during that time.
3202	3202	10 With respect to biodiesel, as defined in the Use Tax Act,
3203	3203	11 and biodiesel blends, as defined in the Use Tax Act, with more
3204	3204	12 than 10% but no more than 99% biodiesel material, the tax
3205	3205	13 imposed by this Act does not apply to the proceeds of the
3206	3206	14 selling price of property transferred as an incident to the
3207	3207	15 sale of service on or after July 1, 2003 and on or before
3208	3208	16 December 31, 2023. On and after January 1, 2024 and on or
3209	3209	17 before December 31, 2030, the taxation of biodiesel, renewable
3210	3210	18 diesel, and biodiesel blends shall be as provided in Section
3211	3211	19 3-5.1 of the Use Tax Act.
3212	3212	20 At the election of any registered serviceman made for each
3213	3213	21 fiscal year, sales of service in which the aggregate annual
3214	3214	22 cost price of tangible personal property transferred as an
3215	3215	23 incident to the sales of service is less than 35%, or 75% in
3216	3216	24 the case of servicemen transferring prescription drugs or
3217	3217	25 servicemen engaged in graphic arts production, of the
3218	3218	26 aggregate annual total gross receipts from all sales of
3219	3219
3220	3220
3221	3221
3222	3222
3223	3223
3224	3224	HB2592 - 85 - LRB103 26319 HLH 52680 b
3225	3225
3226	3226
3227	3227	HB2592- 86 -LRB103 26319 HLH 52680 b HB2592 - 86 - LRB103 26319 HLH 52680 b
3228	3228	HB2592 - 86 - LRB103 26319 HLH 52680 b
3229	3229	1 service, the tax imposed by this Act shall be based on the
3230	3230	2 serviceman's cost price of the tangible personal property
3231	3231	3 transferred incident to the sale of those services.
3232	3232	4 Until July 1, 2022 and beginning again on July 1, 2023, the
3233	3233	5 tax shall be imposed at the rate of 1% on food prepared for
3234	3234	6 immediate consumption and transferred incident to a sale of
3235	3235	7 service subject to this Act or the Service Use Tax Act by an
3236	3236	8 entity licensed under the Hospital Licensing Act, the Nursing
3237	3237	9 Home Care Act, the Assisted Living and Shared Housing Act, the
3238	3238	10 ID/DD Community Care Act, the MC/DD Act, the Specialized
3239	3239	11 Mental Health Rehabilitation Act of 2013, or the Child Care
3240	3240	12 Act of 1969, or an entity that holds a permit issued pursuant
3241	3241	13 to the Life Care Facilities Act. Until July 1, 2022 and
3242	3242	14 beginning again on July 1, 2023, the tax shall also be imposed
3243	3243	15 at the rate of 1% on food for human consumption that is to be
3244	3244	16 consumed off the premises where it is sold (other than
3245	3245	17 alcoholic beverages, food consisting of or infused with adult
3246	3246	18 use cannabis, soft drinks, and food that has been prepared for
3247	3247	19 immediate consumption and is not otherwise included in this
3248	3248	20 paragraph).
3249	3249	21 Beginning on July 1, 2022 and until July 1, 2023, the tax
3250	3250	22 shall be imposed at the rate of 0% on food prepared for
3251	3251	23 immediate consumption and transferred incident to a sale of
3252	3252	24 service subject to this Act or the Service Use Tax Act by an
3253	3253	25 entity licensed under the Hospital Licensing Act, the Nursing
3254	3254	26 Home Care Act, the Assisted Living and Shared Housing Act, the
3255	3255
3256	3256
3257	3257
3258	3258
3259	3259
3260	3260	HB2592 - 86 - LRB103 26319 HLH 52680 b
3261	3261
3262	3262
3263	3263	HB2592- 87 -LRB103 26319 HLH 52680 b HB2592 - 87 - LRB103 26319 HLH 52680 b
3264	3264	HB2592 - 87 - LRB103 26319 HLH 52680 b
3265	3265	1 ID/DD Community Care Act, the MC/DD Act, the Specialized
3266	3266	2 Mental Health Rehabilitation Act of 2013, or the Child Care
3267	3267	3 Act of 1969, or an entity that holds a permit issued pursuant
3268	3268	4 to the Life Care Facilities Act. Beginning July 1, 2022 and
3269	3269	5 until July 1, 2023, the tax shall also be imposed at the rate
3270	3270	6 of 0% on food for human consumption that is to be consumed off
3271	3271	7 the premises where it is sold (other than alcoholic beverages,
3272	3272	8 food consisting of or infused with adult use cannabis, soft
3273	3273	9 drinks, and food that has been prepared for immediate
3274	3274	10 consumption and is not otherwise included in this paragraph).
3275	3275	11 The tax shall also be imposed at the rate of 1% on
3276	3276	12 prescription and nonprescription medicines, drugs, medical
3277	3277	13 appliances, products classified as Class III medical devices
3278	3278	14 by the United States Food and Drug Administration that are
3279	3279	15 used for cancer treatment pursuant to a prescription, as well
3280	3280	16 as any accessories and components related to those devices,
3281	3281	17 modifications to a motor vehicle for the purpose of rendering
3282	3282	18 it usable by a person with a disability, and insulin, blood
3283	3283	19 sugar testing materials, syringes, and needles used by human
3284	3284	20 diabetics. For the purposes of this Section, until September
3285	3285	21 1, 2009: the term "soft drinks" means any complete, finished,
3286	3286	22 ready-to-use, non-alcoholic drink, whether carbonated or not,
3287	3287	23 including, but not limited to, soda water, cola, fruit juice,
3288	3288	24 vegetable juice, carbonated water, and all other preparations
3289	3289	25 commonly known as soft drinks of whatever kind or description
3290	3290	26 that are contained in any closed or sealed can, carton, or
3291	3291
3292	3292
3293	3293
3294	3294
3295	3295
3296	3296	HB2592 - 87 - LRB103 26319 HLH 52680 b
3297	3297
3298	3298
3299	3299	HB2592- 88 -LRB103 26319 HLH 52680 b HB2592 - 88 - LRB103 26319 HLH 52680 b
3300	3300	HB2592 - 88 - LRB103 26319 HLH 52680 b
3301	3301	1 container, regardless of size; but "soft drinks" does not
3302	3302	2 include coffee, tea, non-carbonated water, infant formula,
3303	3303	3 milk or milk products as defined in the Grade A Pasteurized
3304	3304	4 Milk and Milk Products Act, or drinks containing 50% or more
3305	3305	5 natural fruit or vegetable juice.
3306	3306	6 Notwithstanding any other provisions of this Act,
3307	3307	7 beginning September 1, 2009, "soft drinks" means non-alcoholic
3308	3308	8 beverages that contain natural or artificial sweeteners. "Soft
3309	3309	9 drinks" does do not include beverages that contain milk or
3310	3310	10 milk products, soy, rice or similar milk substitutes, or
3311	3311	11 greater than 50% of vegetable or fruit juice by volume.
3312	3312	12 Until August 1, 2009, and notwithstanding any other
3313	3313	13 provisions of this Act, "food for human consumption that is to
3314	3314	14 be consumed off the premises where it is sold" includes all
3315	3315	15 food sold through a vending machine, except soft drinks and
3316	3316	16 food products that are dispensed hot from a vending machine,
3317	3317	17 regardless of the location of the vending machine. Beginning
3318	3318	18 August 1, 2009, and notwithstanding any other provisions of
3319	3319	19 this Act, "food for human consumption that is to be consumed
3320	3320	20 off the premises where it is sold" includes all food sold
3321	3321	21 through a vending machine, except soft drinks, candy, and food
3322	3322	22 products that are dispensed hot from a vending machine,
3323	3323	23 regardless of the location of the vending machine.
3324	3324	24 Notwithstanding any other provisions of this Act,
3325	3325	25 beginning September 1, 2009, "food for human consumption that
3326	3326	26 is to be consumed off the premises where it is sold" does not
3327	3327
3328	3328
3329	3329
3330	3330
3331	3331
3332	3332	HB2592 - 88 - LRB103 26319 HLH 52680 b
3333	3333
3334	3334
3335	3335	HB2592- 89 -LRB103 26319 HLH 52680 b HB2592 - 89 - LRB103 26319 HLH 52680 b
3336	3336	HB2592 - 89 - LRB103 26319 HLH 52680 b
3337	3337	1 include candy. For purposes of this Section, "candy" means a
3338	3338	2 preparation of sugar, honey, or other natural or artificial
3339	3339	3 sweeteners in combination with chocolate, fruits, nuts or
3340	3340	4 other ingredients or flavorings in the form of bars, drops, or
3341	3341	5 pieces. "Candy" does not include any preparation that contains
3342	3342	6 flour or requires refrigeration.
3343	3343	7 Notwithstanding any other provisions of this Act,
3344	3344	8 beginning September 1, 2009, "nonprescription medicines and
3345	3345	9 drugs" does not include grooming and hygiene products. For
3346	3346	10 purposes of this Section, "grooming and hygiene products"
3347	3347	11 includes, but is not limited to, soaps and cleaning solutions,
3348	3348	12 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
3349	3349	13 lotions and screens, unless those products are available by
3350	3350	14 prescription only, regardless of whether the products meet the
3351	3351	15 definition of "over-the-counter-drugs". For the purposes of
3352	3352	16 this paragraph, "over-the-counter-drug" means a drug for human
3353	3353	17 use that contains a label that identifies the product as a drug
3354	3354	18 as required by 21 CFR C.F.R. 201.66. The
3355	3355	19 "over-the-counter-drug" label includes:
3356	3356	20 (A) a A "Drug Facts" panel; or
3357	3357	21 (B) a A statement of the "active ingredient(s)" with a
3358	3358	22 list of those ingredients contained in the compound,
3359	3359	23 substance or preparation.
3360	3360	24 Beginning on January 1, 2014 (the effective date of Public
3361	3361	25 Act 98-122), "prescription and nonprescription medicines and
3362	3362	26 drugs" includes medical cannabis purchased from a registered
3363	3363
3364	3364
3365	3365
3366	3366
3367	3367
3368	3368	HB2592 - 89 - LRB103 26319 HLH 52680 b
3369	3369
3370	3370
3371	3371	HB2592- 90 -LRB103 26319 HLH 52680 b HB2592 - 90 - LRB103 26319 HLH 52680 b
3372	3372	HB2592 - 90 - LRB103 26319 HLH 52680 b
3373	3373	1 dispensing organization under the Compassionate Use of Medical
3374	3374	2 Cannabis Program Act.
3375	3375	3 As used in this Section, "adult use cannabis" means
3376	3376	4 cannabis subject to tax under the Cannabis Cultivation
3377	3377	5 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
3378	3378	6 and does not include cannabis subject to tax under the
3379	3379	7 Compassionate Use of Medical Cannabis Program Act.
3380	3380	8 (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
3381	3381	9 102-4, eff. 4-27-21; 102-16, eff. 6-17-21; 102-700, Article
3382	3382	10 20, Section 20-15, eff. 4-19-22; 102-700, Article 60, Section
3383	3383	11 60-25, eff. 4-19-22; revised 6-1-22.)
3384	3384	12 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
3385	3385	13 Sec. 9. Each serviceman required or authorized to collect
3386	3386	14 the tax herein imposed shall pay to the Department the amount
3387	3387	15 of such tax at the time when he is required to file his return
3388	3388	16 for the period during which such tax was collectible, less a
3389	3389	17 discount of 2.1% prior to January 1, 1990, and 1.75% on and
3390	3390	18 after January 1, 1990, or $5 per calendar year, whichever is
3391	3391	19 greater, which is allowed to reimburse the serviceman for
3392	3392	20 expenses incurred in collecting the tax, keeping records,
3393	3393	21 preparing and filing returns, remitting the tax and supplying
3394	3394	22 data to the Department on request. When determining the
3395	3395	23 discount allowed under this Section, servicemen shall include
3396	3396	24 the amount of tax that would have been due at the 1% rate but
3397	3397	25 for the 0% rate imposed under this amendatory Act of the 102nd
3398	3398
3399	3399
3400	3400
3401	3401
3402	3402
3403	3403	HB2592 - 90 - LRB103 26319 HLH 52680 b
3404	3404
3405	3405
3406	3406	HB2592- 91 -LRB103 26319 HLH 52680 b HB2592 - 91 - LRB103 26319 HLH 52680 b
3407	3407	HB2592 - 91 - LRB103 26319 HLH 52680 b
3408	3408	1 General Assembly. The discount under this Section is not
3409	3409	2 allowed for the 1.25% portion of taxes paid on aviation fuel
3410	3410	3 that is subject to the revenue use requirements of 49 U.S.C.
3411	3411	4 47107(b) and 49 U.S.C. 47133. The discount allowed under this
3412	3412	5 Section is allowed only for returns that are filed in the
3413	3413	6 manner required by this Act. The Department may disallow the
3414	3414	7 discount for servicemen whose certificate of registration is
3415	3415	8 revoked at the time the return is filed, but only if the
3416	3416	9 Department's decision to revoke the certificate of
3417	3417	10 registration has become final.
3418	3418	11 Where such tangible personal property is sold under a
3419	3419	12 conditional sales contract, or under any other form of sale
3420	3420	13 wherein the payment of the principal sum, or a part thereof, is
3421	3421	14 extended beyond the close of the period for which the return is
3422	3422	15 filed, the serviceman, in collecting the tax may collect, for
3423	3423	16 each tax return period, only the tax applicable to the part of
3424	3424	17 the selling price actually received during such tax return
3425	3425	18 period.
3426	3426	19 Except as provided hereinafter in this Section, on or
3427	3427	20 before the twentieth day of each calendar month, such
3428	3428	21 serviceman shall file a return for the preceding calendar
3429	3429	22 month in accordance with reasonable rules and regulations to
3430	3430	23 be promulgated by the Department of Revenue. Such return shall
3431	3431	24 be filed on a form prescribed by the Department and shall
3432	3432	25 contain such information as the Department may reasonably
3433	3433	26 require. The return shall include the gross receipts which
3434	3434
3435	3435
3436	3436
3437	3437
3438	3438
3439	3439	HB2592 - 91 - LRB103 26319 HLH 52680 b
3440	3440
3441	3441
3442	3442	HB2592- 92 -LRB103 26319 HLH 52680 b HB2592 - 92 - LRB103 26319 HLH 52680 b
3443	3443	HB2592 - 92 - LRB103 26319 HLH 52680 b
3444	3444	1 were received during the preceding calendar month or quarter
3445	3445	2 on the following items upon which tax would have been due but
3446	3446	3 for the 0% rate imposed under this amendatory Act of the 102nd
3447	3447	4 General Assembly: (i) food for human consumption that is to be
3448	3448	5 consumed off the premises where it is sold (other than
3449	3449	6 alcoholic beverages, food consisting of or infused with adult
3450	3450	7 use cannabis, soft drinks, and food that has been prepared for
3451	3451	8 immediate consumption); and (ii) food prepared for immediate
3452	3452	9 consumption and transferred incident to a sale of service
3453	3453	10 subject to this Act or the Service Use Tax Act by an entity
3454	3454	11 licensed under the Hospital Licensing Act, the Nursing Home
3455	3455	12 Care Act, the Assisted Living and Shared Housing Act, the
3456	3456	13 ID/DD Community Care Act, the MC/DD Act, the Specialized
3457	3457	14 Mental Health Rehabilitation Act of 2013, or the Child Care
3458	3458	15 Act of 1969, or an entity that holds a permit issued pursuant
3459	3459	16 to the Life Care Facilities Act. The return shall also include
3460	3460	17 the amount of tax that would have been due on the items listed
3461	3461	18 in the previous sentence but for the 0% rate imposed under this
3462	3462	19 amendatory Act of the 102nd General Assembly.
3463	3463	20 On and after January 1, 2018, with respect to servicemen
3464	3464	21 whose annual gross receipts average $20,000 or more, all
3465	3465	22 returns required to be filed pursuant to this Act shall be
3466	3466	23 filed electronically. Servicemen who demonstrate that they do
3467	3467	24 not have access to the Internet or demonstrate hardship in
3468	3468	25 filing electronically may petition the Department to waive the
3469	3469	26 electronic filing requirement.
3470	3470
3471	3471
3472	3472
3473	3473
3474	3474
3475	3475	HB2592 - 92 - LRB103 26319 HLH 52680 b
3476	3476
3477	3477
3478	3478	HB2592- 93 -LRB103 26319 HLH 52680 b HB2592 - 93 - LRB103 26319 HLH 52680 b
3479	3479	HB2592 - 93 - LRB103 26319 HLH 52680 b
3480	3480	1 The Department may require returns to be filed on a
3481	3481	2 quarterly basis. If so required, a return for each calendar
3482	3482	3 quarter shall be filed on or before the twentieth day of the
3483	3483	4 calendar month following the end of such calendar quarter. The
3484	3484	5 taxpayer shall also file a return with the Department for each
3485	3485	6 of the first two months of each calendar quarter, on or before
3486	3486	7 the twentieth day of the following calendar month, stating:
3487	3487	8 1. The name of the seller;
3488	3488	9 2. The address of the principal place of business from
3489	3489	10 which he engages in business as a serviceman in this
3490	3490	11 State;
3491	3491	12 3. The total amount of taxable receipts received by
3492	3492	13 him during the preceding calendar month, including
3493	3493	14 receipts from charge and time sales, but less all
3494	3494	15 deductions allowed by law;
3495	3495	16 4. The amount of credit provided in Section 2d of this
3496	3496	17 Act;
3497	3497	18 5. The amount of tax due;
3498	3498	19 5-5. The signature of the taxpayer; and
3499	3499	20 6. Such other reasonable information as the Department
3500	3500	21 may require.
3501	3501	22 Each serviceman required or authorized to collect the tax
3502	3502	23 herein imposed on aviation fuel acquired as an incident to the
3503	3503	24 purchase of a service in this State during the preceding
3504	3504	25 calendar month shall, instead of reporting and paying tax as
3505	3505	26 otherwise required by this Section, report and pay such tax on
3506	3506
3507	3507
3508	3508
3509	3509
3510	3510
3511	3511	HB2592 - 93 - LRB103 26319 HLH 52680 b
3512	3512
3513	3513
3514	3514	HB2592- 94 -LRB103 26319 HLH 52680 b HB2592 - 94 - LRB103 26319 HLH 52680 b
3515	3515	HB2592 - 94 - LRB103 26319 HLH 52680 b
3516	3516	1 a separate aviation fuel tax return. The requirements related
3517	3517	2 to the return shall be as otherwise provided in this Section.
3518	3518	3 Notwithstanding any other provisions of this Act to the
3519	3519	4 contrary, servicemen transferring aviation fuel incident to
3520	3520	5 sales of service shall file all aviation fuel tax returns and
3521	3521	6 shall make all aviation fuel tax payments by electronic means
3522	3522	7 in the manner and form required by the Department. For
3523	3523	8 purposes of this Section, "aviation fuel" means jet fuel and
3524	3524	9 aviation gasoline.
3525	3525	10 If a taxpayer fails to sign a return within 30 days after
3526	3526	11 the proper notice and demand for signature by the Department,
3527	3527	12 the return shall be considered valid and any amount shown to be
3528	3528	13 due on the return shall be deemed assessed.
3529	3529	14 Notwithstanding any other provision of this Act to the
3530	3530	15 contrary, servicemen subject to tax on cannabis shall file all
3531	3531	16 cannabis tax returns and shall make all cannabis tax payments
3532	3532	17 by electronic means in the manner and form required by the
3533	3533	18 Department.
3534	3534	19 Prior to October 1, 2003, and on and after September 1,
3535	3535	20 2004 a serviceman may accept a Manufacturer's Purchase Credit
3536	3536	21 certification from a purchaser in satisfaction of Service Use
3537	3537	22 Tax as provided in Section 3-70 of the Service Use Tax Act if
3538	3538	23 the purchaser provides the appropriate documentation as
3539	3539	24 required by Section 3-70 of the Service Use Tax Act. A
3540	3540	25 Manufacturer's Purchase Credit certification, accepted prior
3541	3541	26 to October 1, 2003 or on or after September 1, 2004 by a
3542	3542
3543	3543
3544	3544
3545	3545
3546	3546
3547	3547	HB2592 - 94 - LRB103 26319 HLH 52680 b
3548	3548
3549	3549
3550	3550	HB2592- 95 -LRB103 26319 HLH 52680 b HB2592 - 95 - LRB103 26319 HLH 52680 b
3551	3551	HB2592 - 95 - LRB103 26319 HLH 52680 b
3552	3552	1 serviceman as provided in Section 3-70 of the Service Use Tax
3553	3553	2 Act, may be used by that serviceman to satisfy Service
3554	3554	3 Occupation Tax liability in the amount claimed in the
3555	3555	4 certification, not to exceed 6.25% of the receipts subject to
3556	3556	5 tax from a qualifying purchase. A Manufacturer's Purchase
3557	3557	6 Credit reported on any original or amended return filed under
3558	3558	7 this Act after October 20, 2003 for reporting periods prior to
3559	3559	8 September 1, 2004 shall be disallowed. Manufacturer's Purchase
3560	3560	9 Credit reported on annual returns due on or after January 1,
3561	3561	10 2005 will be disallowed for periods prior to September 1,
3562	3562	11 2004. No Manufacturer's Purchase Credit may be used after
3563	3563	12 September 30, 2003 through August 31, 2004 to satisfy any tax
3564	3564	13 liability imposed under this Act, including any audit
3565	3565	14 liability.
3566	3566	15 If the serviceman's average monthly tax liability to the
3567	3567	16 Department does not exceed $200, the Department may authorize
3568	3568	17 his returns to be filed on a quarter annual basis, with the
3569	3569	18 return for January, February and March of a given year being
3570	3570	19 due by April 20 of such year; with the return for April, May
3571	3571	20 and June of a given year being due by July 20 of such year;
3572	3572	21 with the return for July, August and September of a given year
3573	3573	22 being due by October 20 of such year, and with the return for
3574	3574	23 October, November and December of a given year being due by
3575	3575	24 January 20 of the following year.
3576	3576	25 If the serviceman's average monthly tax liability to the
3577	3577	26 Department does not exceed $50, the Department may authorize
3578	3578
3579	3579
3580	3580
3581	3581
3582	3582
3583	3583	HB2592 - 95 - LRB103 26319 HLH 52680 b
3584	3584
3585	3585
3586	3586	HB2592- 96 -LRB103 26319 HLH 52680 b HB2592 - 96 - LRB103 26319 HLH 52680 b
3587	3587	HB2592 - 96 - LRB103 26319 HLH 52680 b
3588	3588	1 his returns to be filed on an annual basis, with the return for
3589	3589	2 a given year being due by January 20 of the following year.
3590	3590	3 Such quarter annual and annual returns, as to form and
3591	3591	4 substance, shall be subject to the same requirements as
3592	3592	5 monthly returns.
3593	3593	6 Notwithstanding any other provision in this Act concerning
3594	3594	7 the time within which a serviceman may file his return, in the
3595	3595	8 case of any serviceman who ceases to engage in a kind of
3596	3596	9 business which makes him responsible for filing returns under
3597	3597	10 this Act, such serviceman shall file a final return under this
3598	3598	11 Act with the Department not more than 1 month after
3599	3599	12 discontinuing such business.
3600	3600	13 Beginning October 1, 1993, a taxpayer who has an average
3601	3601	14 monthly tax liability of $150,000 or more shall make all
3602	3602	15 payments required by rules of the Department by electronic
3603	3603	16 funds transfer. Beginning October 1, 1994, a taxpayer who has
3604	3604	17 an average monthly tax liability of $100,000 or more shall
3605	3605	18 make all payments required by rules of the Department by
3606	3606	19 electronic funds transfer. Beginning October 1, 1995, a
3607	3607	20 taxpayer who has an average monthly tax liability of $50,000
3608	3608	21 or more shall make all payments required by rules of the
3609	3609	22 Department by electronic funds transfer. Beginning October 1,
3610	3610	23 2000, a taxpayer who has an annual tax liability of $200,000 or
3611	3611	24 more shall make all payments required by rules of the
3612	3612	25 Department by electronic funds transfer. The term "annual tax
3613	3613	26 liability" shall be the sum of the taxpayer's liabilities
3614	3614
3615	3615
3616	3616
3617	3617
3618	3618
3619	3619	HB2592 - 96 - LRB103 26319 HLH 52680 b
3620	3620
3621	3621
3622	3622	HB2592- 97 -LRB103 26319 HLH 52680 b HB2592 - 97 - LRB103 26319 HLH 52680 b
3623	3623	HB2592 - 97 - LRB103 26319 HLH 52680 b
3624	3624	1 under this Act, and under all other State and local occupation
3625	3625	2 and use tax laws administered by the Department, for the
3626	3626	3 immediately preceding calendar year. The term "average monthly
3627	3627	4 tax liability" means the sum of the taxpayer's liabilities
3628	3628	5 under this Act, and under all other State and local occupation
3629	3629	6 and use tax laws administered by the Department, for the
3630	3630	7 immediately preceding calendar year divided by 12. Beginning
3631	3631	8 on October 1, 2002, a taxpayer who has a tax liability in the
3632	3632	9 amount set forth in subsection (b) of Section 2505-210 of the
3633	3633	10 Department of Revenue Law shall make all payments required by
3634	3634	11 rules of the Department by electronic funds transfer.
3635	3635	12 Before August 1 of each year beginning in 1993, the
3636	3636	13 Department shall notify all taxpayers required to make
3637	3637	14 payments by electronic funds transfer. All taxpayers required
3638	3638	15 to make payments by electronic funds transfer shall make those
3639	3639	16 payments for a minimum of one year beginning on October 1.
3640	3640	17 Any taxpayer not required to make payments by electronic
3641	3641	18 funds transfer may make payments by electronic funds transfer
3642	3642	19 with the permission of the Department.
3643	3643	20 All taxpayers required to make payment by electronic funds
3644	3644	21 transfer and any taxpayers authorized to voluntarily make
3645	3645	22 payments by electronic funds transfer shall make those
3646	3646	23 payments in the manner authorized by the Department.
3647	3647	24 The Department shall adopt such rules as are necessary to
3648	3648	25 effectuate a program of electronic funds transfer and the
3649	3649	26 requirements of this Section.
3650	3650
3651	3651
3652	3652
3653	3653
3654	3654
3655	3655	HB2592 - 97 - LRB103 26319 HLH 52680 b
3656	3656
3657	3657
3658	3658	HB2592- 98 -LRB103 26319 HLH 52680 b HB2592 - 98 - LRB103 26319 HLH 52680 b
3659	3659	HB2592 - 98 - LRB103 26319 HLH 52680 b
3660	3660	1 Where a serviceman collects the tax with respect to the
3661	3661	2 selling price of tangible personal property which he sells and
3662	3662	3 the purchaser thereafter returns such tangible personal
3663	3663	4 property and the serviceman refunds the selling price thereof
3664	3664	5 to the purchaser, such serviceman shall also refund, to the
3665	3665	6 purchaser, the tax so collected from the purchaser. When
3666	3666	7 filing his return for the period in which he refunds such tax
3667	3667	8 to the purchaser, the serviceman may deduct the amount of the
3668	3668	9 tax so refunded by him to the purchaser from any other Service
3669	3669	10 Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
3670	3670	11 Use Tax which such serviceman may be required to pay or remit
3671	3671	12 to the Department, as shown by such return, provided that the
3672	3672	13 amount of the tax to be deducted shall previously have been
3673	3673	14 remitted to the Department by such serviceman. If the
3674	3674	15 serviceman shall not previously have remitted the amount of
3675	3675	16 such tax to the Department, he shall be entitled to no
3676	3676	17 deduction hereunder upon refunding such tax to the purchaser.
3677	3677	18 If experience indicates such action to be practicable, the
3678	3678	19 Department may prescribe and furnish a combination or joint
3679	3679	20 return which will enable servicemen, who are required to file
3680	3680	21 returns hereunder and also under the Retailers' Occupation Tax
3681	3681	22 Act, the Use Tax Act or the Service Use Tax Act, to furnish all
3682	3682	23 the return information required by all said Acts on the one
3683	3683	24 form.
3684	3684	25 Where the serviceman has more than one business registered
3685	3685	26 with the Department under separate registrations hereunder,
3686	3686
3687	3687
3688	3688
3689	3689
3690	3690
3691	3691	HB2592 - 98 - LRB103 26319 HLH 52680 b
3692	3692
3693	3693
3694	3694	HB2592- 99 -LRB103 26319 HLH 52680 b HB2592 - 99 - LRB103 26319 HLH 52680 b
3695	3695	HB2592 - 99 - LRB103 26319 HLH 52680 b
3696	3696	1 such serviceman shall file separate returns for each
3697	3697	2 registered business.
3698	3698	3 Beginning January 1, 1990, each month the Department shall
3699	3699	4 pay into the Local Government Tax Fund the revenue realized
3700	3700	5 for the preceding month from the 1% tax imposed under this Act.
3701	3701	6 Beginning January 1, 1990, each month the Department shall
3702	3702	7 pay into the County and Mass Transit District Fund 4% of the
3703	3703	8 revenue realized for the preceding month from the 6.25%
3704	3704	9 general rate on sales of tangible personal property other than
3705	3705	10 aviation fuel sold on or after December 1, 2019. This
3706	3706	11 exception for aviation fuel only applies for so long as the
3707	3707	12 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
3708	3708	13 47133 are binding on the State.
3709	3709	14 Beginning August 1, 2000, and beginning again on August 1,
3710	3710	15 2023, each month the Department shall pay into the County and
3711	3711	16 Mass Transit District Fund 20% of the net revenue realized for
3712	3712	17 the preceding month from the 1.25% rate on the selling price of
3713	3713	18 motor fuel and gasohol.
3714	3714	19 Beginning January 1, 1990, each month the Department shall
3715	3715	20 pay into the Local Government Tax Fund 16% of the revenue
3716	3716	21 realized for the preceding month from the 6.25% general rate
3717	3717	22 on transfers of tangible personal property other than aviation
3718	3718	23 fuel sold on or after December 1, 2019. This exception for
3719	3719	24 aviation fuel only applies for so long as the revenue use
3720	3720	25 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
3721	3721	26 binding on the State.
3722	3722
3723	3723
3724	3724
3725	3725
3726	3726
3727	3727	HB2592 - 99 - LRB103 26319 HLH 52680 b
3728	3728
3729	3729
3730	3730	HB2592- 100 -LRB103 26319 HLH 52680 b HB2592 - 100 - LRB103 26319 HLH 52680 b
3731	3731	HB2592 - 100 - LRB103 26319 HLH 52680 b
3732	3732	1 For aviation fuel sold on or after December 1, 2019, each
3733	3733	2 month the Department shall pay into the State Aviation Program
3734	3734	3 Fund 20% of the net revenue realized for the preceding month
3735	3735	4 from the 6.25% general rate on the selling price of aviation
3736	3736	5 fuel, less an amount estimated by the Department to be
3737	3737	6 required for refunds of the 20% portion of the tax on aviation
3738	3738	7 fuel under this Act, which amount shall be deposited into the
3739	3739	8 Aviation Fuel Sales Tax Refund Fund. The Department shall only
3740	3740	9 pay moneys into the State Aviation Program Fund and the
3741	3741	10 Aviation Fuel Sales Tax Refund Fund under this Act for so long
3742	3742	11 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
3743	3743	12 U.S.C. 47133 are binding on the State.
3744	3744	13 Beginning August 1, 2000, and beginning again on August 1,
3745	3745	14 2023, each month the Department shall pay into the Local
3746	3746	15 Government Tax Fund 80% of the net revenue realized for the
3747	3747	16 preceding month from the 1.25% rate on the selling price of
3748	3748	17 motor fuel and gasohol.
3749	3749	18 Beginning October 1, 2009, each month the Department shall
3750	3750	19 pay into the Capital Projects Fund an amount that is equal to
3751	3751	20 an amount estimated by the Department to represent 80% of the
3752	3752	21 net revenue realized for the preceding month from the sale of
3753	3753	22 candy, grooming and hygiene products, and soft drinks that had
3754	3754	23 been taxed at a rate of 1% prior to September 1, 2009 but that
3755	3755	24 are now taxed at 6.25%.
3756	3756	25 Beginning July 1, 2013, each month the Department shall
3757	3757	26 pay into the Underground Storage Tank Fund from the proceeds
3758	3758
3759	3759
3760	3760
3761	3761
3762	3762
3763	3763	HB2592 - 100 - LRB103 26319 HLH 52680 b
3764	3764
3765	3765
3766	3766	HB2592- 101 -LRB103 26319 HLH 52680 b HB2592 - 101 - LRB103 26319 HLH 52680 b
3767	3767	HB2592 - 101 - LRB103 26319 HLH 52680 b
3768	3768	1 collected under this Act, the Use Tax Act, the Service Use Tax
3769	3769	2 Act, and the Retailers' Occupation Tax Act an amount equal to
3770	3770	3 the average monthly deficit in the Underground Storage Tank
3771	3771	4 Fund during the prior year, as certified annually by the
3772	3772	5 Illinois Environmental Protection Agency, but the total
3773	3773	6 payment into the Underground Storage Tank Fund under this Act,
3774	3774	7 the Use Tax Act, the Service Use Tax Act, and the Retailers'
3775	3775	8 Occupation Tax Act shall not exceed $18,000,000 in any State
3776	3776	9 fiscal year. As used in this paragraph, the "average monthly
3777	3777	10 deficit" shall be equal to the difference between the average
3778	3778	11 monthly claims for payment by the fund and the average monthly
3779	3779	12 revenues deposited into the fund, excluding payments made
3780	3780	13 pursuant to this paragraph.
3781	3781	14 Beginning July 1, 2015, of the remainder of the moneys
3782	3782	15 received by the Department under the Use Tax Act, the Service
3783	3783	16 Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
3784	3784	17 each month the Department shall deposit $500,000 into the
3785	3785	18 State Crime Laboratory Fund.
3786	3786	19 Of the remainder of the moneys received by the Department
3787	3787	20 pursuant to this Act, (a) 1.75% thereof shall be paid into the
3788	3788	21 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
3789	3789	22 and after July 1, 1989, 3.8% thereof shall be paid into the
3790	3790	23 Build Illinois Fund; provided, however, that if in any fiscal
3791	3791	24 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
3792	3792	25 may be, of the moneys received by the Department and required
3793	3793	26 to be paid into the Build Illinois Fund pursuant to Section 3
3794	3794
3795	3795
3796	3796
3797	3797
3798	3798
3799	3799	HB2592 - 101 - LRB103 26319 HLH 52680 b
3800	3800
3801	3801
3802	3802	HB2592- 102 -LRB103 26319 HLH 52680 b HB2592 - 102 - LRB103 26319 HLH 52680 b
3803	3803	HB2592 - 102 - LRB103 26319 HLH 52680 b
3804	3804	1 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
3805	3805	2 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
3806	3806	3 Service Occupation Tax Act, such Acts being hereinafter called
3807	3807	4 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
3808	3808	5 may be, of moneys being hereinafter called the "Tax Act
3809	3809	6 Amount", and (2) the amount transferred to the Build Illinois
3810	3810	7 Fund from the State and Local Sales Tax Reform Fund shall be
3811	3811	8 less than the Annual Specified Amount (as defined in Section 3
3812	3812	9 of the Retailers' Occupation Tax Act), an amount equal to the
3813	3813	10 difference shall be immediately paid into the Build Illinois
3814	3814	11 Fund from other moneys received by the Department pursuant to
3815	3815	12 the Tax Acts; and further provided, that if on the last
3816	3816	13 business day of any month the sum of (1) the Tax Act Amount
3817	3817	14 required to be deposited into the Build Illinois Account in
3818	3818	15 the Build Illinois Fund during such month and (2) the amount
3819	3819	16 transferred during such month to the Build Illinois Fund from
3820	3820	17 the State and Local Sales Tax Reform Fund shall have been less
3821	3821	18 than 1/12 of the Annual Specified Amount, an amount equal to
3822	3822	19 the difference shall be immediately paid into the Build
3823	3823	20 Illinois Fund from other moneys received by the Department
3824	3824	21 pursuant to the Tax Acts; and, further provided, that in no
3825	3825	22 event shall the payments required under the preceding proviso
3826	3826	23 result in aggregate payments into the Build Illinois Fund
3827	3827	24 pursuant to this clause (b) for any fiscal year in excess of
3828	3828	25 the greater of (i) the Tax Act Amount or (ii) the Annual
3829	3829	26 Specified Amount for such fiscal year; and, further provided,
3830	3830
3831	3831
3832	3832
3833	3833
3834	3834
3835	3835	HB2592 - 102 - LRB103 26319 HLH 52680 b
3836	3836
3837	3837
3838	3838	HB2592- 103 -LRB103 26319 HLH 52680 b HB2592 - 103 - LRB103 26319 HLH 52680 b
3839	3839	HB2592 - 103 - LRB103 26319 HLH 52680 b
3840	3840	1 that the amounts payable into the Build Illinois Fund under
3841	3841	2 this clause (b) shall be payable only until such time as the
3842	3842	3 aggregate amount on deposit under each trust indenture
3843	3843	4 securing Bonds issued and outstanding pursuant to the Build
3844	3844	5 Illinois Bond Act is sufficient, taking into account any
3845	3845	6 future investment income, to fully provide, in accordance with
3846	3846	7 such indenture, for the defeasance of or the payment of the
3847	3847	8 principal of, premium, if any, and interest on the Bonds
3848	3848	9 secured by such indenture and on any Bonds expected to be
3849	3849	10 issued thereafter and all fees and costs payable with respect
3850	3850	11 thereto, all as certified by the Director of the Bureau of the
3851	3851	12 Budget (now Governor's Office of Management and Budget). If on
3852	3852	13 the last business day of any month in which Bonds are
3853	3853	14 outstanding pursuant to the Build Illinois Bond Act, the
3854	3854	15 aggregate of the moneys deposited in the Build Illinois Bond
3855	3855	16 Account in the Build Illinois Fund in such month shall be less
3856	3856	17 than the amount required to be transferred in such month from
3857	3857	18 the Build Illinois Bond Account to the Build Illinois Bond
3858	3858	19 Retirement and Interest Fund pursuant to Section 13 of the
3859	3859	20 Build Illinois Bond Act, an amount equal to such deficiency
3860	3860	21 shall be immediately paid from other moneys received by the
3861	3861	22 Department pursuant to the Tax Acts to the Build Illinois
3862	3862	23 Fund; provided, however, that any amounts paid to the Build
3863	3863	24 Illinois Fund in any fiscal year pursuant to this sentence
3864	3864	25 shall be deemed to constitute payments pursuant to clause (b)
3865	3865	26 of the preceding sentence and shall reduce the amount
3866	3866
3867	3867
3868	3868
3869	3869
3870	3870
3871	3871	HB2592 - 103 - LRB103 26319 HLH 52680 b
3872	3872
3873	3873
3874	3874	HB2592- 104 -LRB103 26319 HLH 52680 b HB2592 - 104 - LRB103 26319 HLH 52680 b
3875	3875	HB2592 - 104 - LRB103 26319 HLH 52680 b
3876	3876	1 otherwise payable for such fiscal year pursuant to clause (b)
3877	3877	2 of the preceding sentence. The moneys received by the
3878	3878	3 Department pursuant to this Act and required to be deposited
3879	3879	4 into the Build Illinois Fund are subject to the pledge, claim
3880	3880	5 and charge set forth in Section 12 of the Build Illinois Bond
3881	3881	6 Act.
3882	3882	7 Subject to payment of amounts into the Build Illinois Fund
3883	3883	8 as provided in the preceding paragraph or in any amendment
3884	3884	9 thereto hereafter enacted, the following specified monthly
3885	3885	10 installment of the amount requested in the certificate of the
3886	3886	11 Chairman of the Metropolitan Pier and Exposition Authority
3887	3887	12 provided under Section 8.25f of the State Finance Act, but not
3888	3888	13 in excess of the sums designated as "Total Deposit", shall be
3889	3889	14 deposited in the aggregate from collections under Section 9 of
3890	3890	15 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
3891	3891	16 9 of the Service Occupation Tax Act, and Section 3 of the
3892	3892	17 Retailers' Occupation Tax Act into the McCormick Place
3893	3893	18 Expansion Project Fund in the specified fiscal years.
3894	3894	19Fiscal YearTotal Deposit201993 $0211994 53,000,000221995 58,000,000231996 61,000,000241997 64,000,000251998 68,000,000 19 Fiscal Year Total Deposit 20 1993 $0 21 1994 53,000,000 22 1995 58,000,000 23 1996 61,000,000 24 1997 64,000,000 25 1998 68,000,000
3895	3895	19 Fiscal Year Total Deposit
3896	3896	20 1993 $0
3897	3897	21 1994 53,000,000
3898	3898	22 1995 58,000,000
3899	3899	23 1996 61,000,000
3900	3900	24 1997 64,000,000
3901	3901	25 1998 68,000,000
3902	3902
3903	3903
3904	3904
3905	3905
3906	3906
3907	3907	HB2592 - 104 - LRB103 26319 HLH 52680 b
3908	3908
3909	3909
3910	3910	19 Fiscal Year Total Deposit
3911	3911	20 1993 $0
3912	3912	21 1994 53,000,000
3913	3913	22 1995 58,000,000
3914	3914	23 1996 61,000,000
3915	3915	24 1997 64,000,000
3916	3916	25 1998 68,000,000
3917	3917
3918	3918
3919	3919	HB2592- 105 -LRB103 26319 HLH 52680 b HB2592 - 105 - LRB103 26319 HLH 52680 b
3920	3920	HB2592 - 105 - LRB103 26319 HLH 52680 b
3921	3921	11999 71,000,00022000 75,000,00032001 80,000,00042002 93,000,00052003 99,000,00062004103,000,00072005108,000,00082006113,000,00092007119,000,000102008126,000,000112009132,000,000122010139,000,000132011146,000,000142012153,000,000152013161,000,000162014170,000,000172015179,000,000182016189,000,000192017199,000,000202018210,000,000212019221,000,000222020233,000,000232021300,000,000 242022300,000,000252023300,000,000262024 300,000,000 1 1999 71,000,000 2 2000 75,000,000 3 2001 80,000,000 4 2002 93,000,000 5 2003 99,000,000 6 2004 103,000,000 7 2005 108,000,000 8 2006 113,000,000 9 2007 119,000,000 10 2008 126,000,000 11 2009 132,000,000 12 2010 139,000,000 13 2011 146,000,000 14 2012 153,000,000 15 2013 161,000,000 16 2014 170,000,000 17 2015 179,000,000 18 2016 189,000,000 19 2017 199,000,000 20 2018 210,000,000 21 2019 221,000,000 22 2020 233,000,000 23 2021 300,000,000 24 2022 300,000,000 25 2023 300,000,000 26 2024 300,000,000
3922	3922	1 1999 71,000,000
3923	3923	2 2000 75,000,000
3924	3924	3 2001 80,000,000
3925	3925	4 2002 93,000,000
3926	3926	5 2003 99,000,000
3927	3927	6 2004 103,000,000
3928	3928	7 2005 108,000,000
3929	3929	8 2006 113,000,000
3930	3930	9 2007 119,000,000
3931	3931	10 2008 126,000,000
3932	3932	11 2009 132,000,000
3933	3933	12 2010 139,000,000
3934	3934	13 2011 146,000,000
3935	3935	14 2012 153,000,000
3936	3936	15 2013 161,000,000
3937	3937	16 2014 170,000,000
3938	3938	17 2015 179,000,000
3939	3939	18 2016 189,000,000
3940	3940	19 2017 199,000,000
3941	3941	20 2018 210,000,000
3942	3942	21 2019 221,000,000
3943	3943	22 2020 233,000,000
3944	3944	23 2021 300,000,000
3945	3945	24 2022 300,000,000
3946	3946	25 2023 300,000,000
3947	3947	26 2024 300,000,000
3948	3948
3949	3949
3950	3950
3951	3951
3952	3952
3953	3953	HB2592 - 105 - LRB103 26319 HLH 52680 b
3954	3954
3955	3955	1 1999 71,000,000
3956	3956	2 2000 75,000,000
3957	3957	3 2001 80,000,000
3958	3958	4 2002 93,000,000
3959	3959	5 2003 99,000,000
3960	3960	6 2004 103,000,000
3961	3961	7 2005 108,000,000
3962	3962	8 2006 113,000,000
3963	3963	9 2007 119,000,000
3964	3964	10 2008 126,000,000
3965	3965	11 2009 132,000,000
3966	3966	12 2010 139,000,000
3967	3967	13 2011 146,000,000
3968	3968	14 2012 153,000,000
3969	3969	15 2013 161,000,000
3970	3970	16 2014 170,000,000
3971	3971	17 2015 179,000,000
3972	3972	18 2016 189,000,000
3973	3973	19 2017 199,000,000
3974	3974	20 2018 210,000,000
3975	3975	21 2019 221,000,000
3976	3976	22 2020 233,000,000
3977	3977	23 2021 300,000,000
3978	3978	24 2022 300,000,000
3979	3979	25 2023 300,000,000
3980	3980	26 2024 300,000,000
3981	3981
3982	3982
3983	3983	HB2592- 106 -LRB103 26319 HLH 52680 b HB2592 - 106 - LRB103 26319 HLH 52680 b
3984	3984	HB2592 - 106 - LRB103 26319 HLH 52680 b
3985	3985	12025 300,000,00022026 300,000,00032027 375,000,00042028 375,000,00052029 375,000,00062030 375,000,00072031 375,000,00082032 375,000,00092033 375,000,000102034375,000,000112035375,000,000122036450,000,00013and 14each fiscal year 15thereafter that bonds 16are outstanding under 17Section 13.2 of the 18Metropolitan Pier and 19Exposition Authority Act, 20but not after fiscal year 2060. 1 2025 300,000,000 2 2026 300,000,000 3 2027 375,000,000 4 2028 375,000,000 5 2029 375,000,000 6 2030 375,000,000 7 2031 375,000,000 8 2032 375,000,000 9 2033 375,000,000 10 2034 375,000,000 11 2035 375,000,000 12 2036 450,000,000 13 and 14 each fiscal year 15 thereafter that bonds 16 are outstanding under 17 Section 13.2 of the 18 Metropolitan Pier and 19 Exposition Authority Act, 20 but not after fiscal year 2060.
3986	3986	1 2025 300,000,000
3987	3987	2 2026 300,000,000
3988	3988	3 2027 375,000,000
3989	3989	4 2028 375,000,000
3990	3990	5 2029 375,000,000
3991	3991	6 2030 375,000,000
3992	3992	7 2031 375,000,000
3993	3993	8 2032 375,000,000
3994	3994	9 2033 375,000,000
3995	3995	10 2034 375,000,000
3996	3996	11 2035 375,000,000
3997	3997	12 2036 450,000,000
3998	3998	13 and
3999	3999	14 each fiscal year
4000	4000	15 thereafter that bonds
4001	4001	16 are outstanding under
4002	4002	17 Section 13.2 of the
4003	4003	18 Metropolitan Pier and
4004	4004	19 Exposition Authority Act,
4005	4005	20 but not after fiscal year 2060.
4006	4006	21 Beginning July 20, 1993 and in each month of each fiscal
4007	4007	22 year thereafter, one-eighth of the amount requested in the
4008	4008	23 certificate of the Chairman of the Metropolitan Pier and
4009	4009	24 Exposition Authority for that fiscal year, less the amount
4010	4010	25 deposited into the McCormick Place Expansion Project Fund by
4011	4011	26 the State Treasurer in the respective month under subsection
4012	4012
4013	4013
4014	4014
4015	4015
4016	4016
4017	4017	HB2592 - 106 - LRB103 26319 HLH 52680 b
4018	4018
4019	4019	1 2025 300,000,000
4020	4020	2 2026 300,000,000
4021	4021	3 2027 375,000,000
4022	4022	4 2028 375,000,000
4023	4023	5 2029 375,000,000
4024	4024	6 2030 375,000,000
4025	4025	7 2031 375,000,000
4026	4026	8 2032 375,000,000
4027	4027	9 2033 375,000,000
4028	4028	10 2034 375,000,000
4029	4029	11 2035 375,000,000
4030	4030	12 2036 450,000,000
4031	4031	13 and
4032	4032	14 each fiscal year
4033	4033	15 thereafter that bonds
4034	4034	16 are outstanding under
4035	4035	17 Section 13.2 of the
4036	4036	18 Metropolitan Pier and
4037	4037	19 Exposition Authority Act,
4038	4038	20 but not after fiscal year 2060.
4039	4039
4040	4040
4041	4041	HB2592- 107 -LRB103 26319 HLH 52680 b HB2592 - 107 - LRB103 26319 HLH 52680 b
4042	4042	HB2592 - 107 - LRB103 26319 HLH 52680 b
4043	4043	1 (g) of Section 13 of the Metropolitan Pier and Exposition
4044	4044	2 Authority Act, plus cumulative deficiencies in the deposits
4045	4045	3 required under this Section for previous months and years,
4046	4046	4 shall be deposited into the McCormick Place Expansion Project
4047	4047	5 Fund, until the full amount requested for the fiscal year, but
4048	4048	6 not in excess of the amount specified above as "Total
4049	4049	7 Deposit", has been deposited.
4050	4050	8 Subject to payment of amounts into the Capital Projects
4051	4051	9 Fund, the Build Illinois Fund, and the McCormick Place
4052	4052	10 Expansion Project Fund pursuant to the preceding paragraphs or
4053	4053	11 in any amendments thereto hereafter enacted, for aviation fuel
4054	4054	12 sold on or after December 1, 2019, the Department shall each
4055	4055	13 month deposit into the Aviation Fuel Sales Tax Refund Fund an
4056	4056	14 amount estimated by the Department to be required for refunds
4057	4057	15 of the 80% portion of the tax on aviation fuel under this Act.
4058	4058	16 The Department shall only deposit moneys into the Aviation
4059	4059	17 Fuel Sales Tax Refund Fund under this paragraph for so long as
4060	4060	18 the revenue use requirements of 49 U.S.C. 47107(b) and 49
4061	4061	19 U.S.C. 47133 are binding on the State.
4062	4062	20 Subject to payment of amounts into the Build Illinois Fund
4063	4063	21 and the McCormick Place Expansion Project Fund pursuant to the
4064	4064	22 preceding paragraphs or in any amendments thereto hereafter
4065	4065	23 enacted, beginning July 1, 1993 and ending on September 30,
4066	4066	24 2013, the Department shall each month pay into the Illinois
4067	4067	25 Tax Increment Fund 0.27% of 80% of the net revenue realized for
4068	4068	26 the preceding month from the 6.25% general rate on the selling
4069	4069
4070	4070
4071	4071
4072	4072
4073	4073
4074	4074	HB2592 - 107 - LRB103 26319 HLH 52680 b
4075	4075
4076	4076
4077	4077	HB2592- 108 -LRB103 26319 HLH 52680 b HB2592 - 108 - LRB103 26319 HLH 52680 b
4078	4078	HB2592 - 108 - LRB103 26319 HLH 52680 b
4079	4079	1 price of tangible personal property.
4080	4080	2 Subject to payment of amounts into the Build Illinois Fund
4081	4081	3 and the McCormick Place Expansion Project Fund pursuant to the
4082	4082	4 preceding paragraphs or in any amendments thereto hereafter
4083	4083	5 enacted, beginning with the receipt of the first report of
4084	4084	6 taxes paid by an eligible business and continuing for a
4085	4085	7 25-year period, the Department shall each month pay into the
4086	4086	8 Energy Infrastructure Fund 80% of the net revenue realized
4087	4087	9 from the 6.25% general rate on the selling price of
4088	4088	10 Illinois-mined coal that was sold to an eligible business. For
4089	4089	11 purposes of this paragraph, the term "eligible business" means
4090	4090	12 a new electric generating facility certified pursuant to
4091	4091	13 Section 605-332 of the Department of Commerce and Economic
4092	4092	14 Opportunity Law of the Civil Administrative Code of Illinois.
4093	4093	15 Subject to payment of amounts into the Build Illinois
4094	4094	16 Fund, the McCormick Place Expansion Project Fund, the Illinois
4095	4095	17 Tax Increment Fund, and the Energy Infrastructure Fund
4096	4096	18 pursuant to the preceding paragraphs or in any amendments to
4097	4097	19 this Section hereafter enacted, beginning on the first day of
4098	4098	20 the first calendar month to occur on or after August 26, 2014
4099	4099	21 (the effective date of Public Act 98-1098), each month, from
4100	4100	22 the collections made under Section 9 of the Use Tax Act,
4101	4101	23 Section 9 of the Service Use Tax Act, Section 9 of the Service
4102	4102	24 Occupation Tax Act, and Section 3 of the Retailers' Occupation
4103	4103	25 Tax Act, the Department shall pay into the Tax Compliance and
4104	4104	26 Administration Fund, to be used, subject to appropriation, to
4105	4105
4106	4106
4107	4107
4108	4108
4109	4109
4110	4110	HB2592 - 108 - LRB103 26319 HLH 52680 b
4111	4111
4112	4112
4113	4113	HB2592- 109 -LRB103 26319 HLH 52680 b HB2592 - 109 - LRB103 26319 HLH 52680 b
4114	4114	HB2592 - 109 - LRB103 26319 HLH 52680 b
4115	4115	1 fund additional auditors and compliance personnel at the
4116	4116	2 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
4117	4117	3 the cash receipts collected during the preceding fiscal year
4118	4118	4 by the Audit Bureau of the Department under the Use Tax Act,
4119	4119	5 the Service Use Tax Act, the Service Occupation Tax Act, the
4120	4120	6 Retailers' Occupation Tax Act, and associated local occupation
4121	4121	7 and use taxes administered by the Department.
4122	4122	8 Subject to payments of amounts into the Build Illinois
4123	4123	9 Fund, the McCormick Place Expansion Project Fund, the Illinois
4124	4124	10 Tax Increment Fund, the Energy Infrastructure Fund, and the
4125	4125	11 Tax Compliance and Administration Fund as provided in this
4126	4126	12 Section, beginning on July 1, 2018 the Department shall pay
4127	4127	13 each month into the Downstate Public Transportation Fund the
4128	4128	14 moneys required to be so paid under Section 2-3 of the
4129	4129	15 Downstate Public Transportation Act.
4130	4130	16 Subject to successful execution and delivery of a
4131	4131	17 public-private agreement between the public agency and private
4132	4132	18 entity and completion of the civic build, beginning on July 1,
4133	4133	19 2023, of the remainder of the moneys received by the
4134	4134	20 Department under the Use Tax Act, the Service Use Tax Act, the
4135	4135	21 Service Occupation Tax Act, and this Act, the Department shall
4136	4136	22 deposit the following specified deposits in the aggregate from
4137	4137	23 collections under the Use Tax Act, the Service Use Tax Act, the
4138	4138	24 Service Occupation Tax Act, and the Retailers' Occupation Tax
4139	4139	25 Act, as required under Section 8.25g of the State Finance Act
4140	4140	26 for distribution consistent with the Public-Private
4141	4141
4142	4142
4143	4143
4144	4144
4145	4145
4146	4146	HB2592 - 109 - LRB103 26319 HLH 52680 b
4147	4147
4148	4148
4149	4149	HB2592- 110 -LRB103 26319 HLH 52680 b HB2592 - 110 - LRB103 26319 HLH 52680 b
4150	4150	HB2592 - 110 - LRB103 26319 HLH 52680 b
4151	4151	1 Partnership for Civic and Transit Infrastructure Project Act.
4152	4152	2 The moneys received by the Department pursuant to this Act and
4153	4153	3 required to be deposited into the Civic and Transit
4154	4154	4 Infrastructure Fund are subject to the pledge, claim and
4155	4155	5 charge set forth in Section 25-55 of the Public-Private
4156	4156	6 Partnership for Civic and Transit Infrastructure Project Act.
4157	4157	7 As used in this paragraph, "civic build", "private entity",
4158	4158	8 "public-private agreement", and "public agency" have the
4159	4159	9 meanings provided in Section 25-10 of the Public-Private
4160	4160	10 Partnership for Civic and Transit Infrastructure Project Act.
4161	4161	11 Fiscal Year............................Total Deposit
4162	4162	12 2024....................................$200,000,000
4163	4163	13 2025....................................$206,000,000
4164	4164	14 2026....................................$212,200,000
4165	4165	15 2027....................................$218,500,000
4166	4166	16 2028....................................$225,100,000
4167	4167	17 2029....................................$288,700,000
4168	4168	18 2030....................................$298,900,000
4169	4169	19 2031....................................$309,300,000
4170	4170	20 2032....................................$320,100,000
4171	4171	21 2033....................................$331,200,000
4172	4172	22 2034....................................$341,200,000
4173	4173	23 2035....................................$351,400,000
4174	4174	24 2036....................................$361,900,000
4175	4175	25 2037....................................$372,800,000
4176	4176	26 2038....................................$384,000,000
4177	4177
4178	4178
4179	4179
4180	4180
4181	4181
4182	4182	HB2592 - 110 - LRB103 26319 HLH 52680 b
4183	4183
4184	4184
4185	4185	HB2592- 111 -LRB103 26319 HLH 52680 b HB2592 - 111 - LRB103 26319 HLH 52680 b
4186	4186	HB2592 - 111 - LRB103 26319 HLH 52680 b
4187	4187	1 2039....................................$395,500,000
4188	4188	2 2040....................................$407,400,000
4189	4189	3 2041....................................$419,600,000
4190	4190	4 2042....................................$432,200,000
4191	4191	5 2043....................................$445,100,000
4192	4192	6 Beginning July 1, 2021 and until July 1, 2022, subject to
4193	4193	7 the payment of amounts into the County and Mass Transit
4194	4194	8 District Fund, the Local Government Tax Fund, the Build
4195	4195	9 Illinois Fund, the McCormick Place Expansion Project Fund, the
4196	4196	10 Illinois Tax Increment Fund, the Energy Infrastructure Fund,
4197	4197	11 and the Tax Compliance and Administration Fund as provided in
4198	4198	12 this Section, the Department shall pay each month into the
4199	4199	13 Road Fund the amount estimated to represent 16% of the net
4200	4200	14 revenue realized from the taxes imposed on motor fuel and
4201	4201	15 gasohol. Beginning July 1, 2022 and until July 1, 2023,
4202	4202	16 subject to the payment of amounts into the County and Mass
4203	4203	17 Transit District Fund, the Local Government Tax Fund, the
4204	4204	18 Build Illinois Fund, the McCormick Place Expansion Project
4205	4205	19 Fund, the Illinois Tax Increment Fund, the Energy
4206	4206	20 Infrastructure Fund, and the Tax Compliance and Administration
4207	4207	21 Fund as provided in this Section, the Department shall pay
4208	4208	22 each month into the Road Fund the amount estimated to
4209	4209	23 represent 32% of the net revenue realized from the taxes
4210	4210	24 imposed on motor fuel and gasohol. Beginning July 1, 2023 and
4211	4211	25 until July 1, 2024, subject to the payment of amounts into the
4212	4212	26 County and Mass Transit District Fund, the Local Government
4213	4213
4214	4214
4215	4215
4216	4216
4217	4217
4218	4218	HB2592 - 111 - LRB103 26319 HLH 52680 b
4219	4219
4220	4220
4221	4221	HB2592- 112 -LRB103 26319 HLH 52680 b HB2592 - 112 - LRB103 26319 HLH 52680 b
4222	4222	HB2592 - 112 - LRB103 26319 HLH 52680 b
4223	4223	1 Tax Fund, the Build Illinois Fund, the McCormick Place
4224	4224	2 Expansion Project Fund, the Illinois Tax Increment Fund, the
4225	4225	3 Energy Infrastructure Fund, and the Tax Compliance and
4226	4226	4 Administration Fund as provided in this Section, the
4227	4227	5 Department shall pay each month into the Road Fund the amount
4228	4228	6 estimated to represent 48% of the net revenue realized from
4229	4229	7 the taxes imposed on motor fuel and gasohol. Beginning July 1,
4230	4230	8 2024 and until July 1, 2025, subject to the payment of amounts
4231	4231	9 into the County and Mass Transit District Fund, the Local
4232	4232	10 Government Tax Fund, the Build Illinois Fund, the McCormick
4233	4233	11 Place Expansion Project Fund, the Illinois Tax Increment Fund,
4234	4234	12 the Energy Infrastructure Fund, and the Tax Compliance and
4235	4235	13 Administration Fund as provided in this Section, the
4236	4236	14 Department shall pay each month into the Road Fund the amount
4237	4237	15 estimated to represent 64% of the net revenue realized from
4238	4238	16 the taxes imposed on motor fuel and gasohol. Beginning on July
4239	4239	17 1, 2025, subject to the payment of amounts into the County and
4240	4240	18 Mass Transit District Fund, the Local Government Tax Fund, the
4241	4241	19 Build Illinois Fund, the McCormick Place Expansion Project
4242	4242	20 Fund, the Illinois Tax Increment Fund, the Energy
4243	4243	21 Infrastructure Fund, and the Tax Compliance and Administration
4244	4244	22 Fund as provided in this Section, the Department shall pay
4245	4245	23 each month into the Road Fund the amount estimated to
4246	4246	24 represent 80% of the net revenue realized from the taxes
4247	4247	25 imposed on motor fuel and gasohol. As used in this paragraph
4248	4248	26 "motor fuel" has the meaning given to that term in Section 1.1
4249	4249
4250	4250
4251	4251
4252	4252
4253	4253
4254	4254	HB2592 - 112 - LRB103 26319 HLH 52680 b
4255	4255
4256	4256
4257	4257	HB2592- 113 -LRB103 26319 HLH 52680 b HB2592 - 113 - LRB103 26319 HLH 52680 b
4258	4258	HB2592 - 113 - LRB103 26319 HLH 52680 b
4259	4259	1 of the Motor Fuel Tax Law, and "gasohol" has the meaning given
4260	4260	2 to that term in Section 3-40 of the Use Tax Act.
4261	4261	3 Of the remainder of the moneys received by the Department
4262	4262	4 pursuant to this Act, 75% shall be paid into the General
4263	4263	5 Revenue Fund of the State Treasury and 25% shall be reserved in
4264	4264	6 a special account and used only for the transfer to the Common
4265	4265	7 School Fund as part of the monthly transfer from the General
4266	4266	8 Revenue Fund in accordance with Section 8a of the State
4267	4267	9 Finance Act.
4268	4268	10 The Department may, upon separate written notice to a
4269	4269	11 taxpayer, require the taxpayer to prepare and file with the
4270	4270	12 Department on a form prescribed by the Department within not
4271	4271	13 less than 60 days after receipt of the notice an annual
4272	4272	14 information return for the tax year specified in the notice.
4273	4273	15 Such annual return to the Department shall include a statement
4274	4274	16 of gross receipts as shown by the taxpayer's last Federal
4275	4275	17 income tax return. If the total receipts of the business as
4276	4276	18 reported in the Federal income tax return do not agree with the
4277	4277	19 gross receipts reported to the Department of Revenue for the
4278	4278	20 same period, the taxpayer shall attach to his annual return a
4279	4279	21 schedule showing a reconciliation of the 2 amounts and the
4280	4280	22 reasons for the difference. The taxpayer's annual return to
4281	4281	23 the Department shall also disclose the cost of goods sold by
4282	4282	24 the taxpayer during the year covered by such return, opening
4283	4283	25 and closing inventories of such goods for such year, cost of
4284	4284	26 goods used from stock or taken from stock and given away by the
4285	4285
4286	4286
4287	4287
4288	4288
4289	4289
4290	4290	HB2592 - 113 - LRB103 26319 HLH 52680 b
4291	4291
4292	4292
4293	4293	HB2592- 114 -LRB103 26319 HLH 52680 b HB2592 - 114 - LRB103 26319 HLH 52680 b
4294	4294	HB2592 - 114 - LRB103 26319 HLH 52680 b
4295	4295	1 taxpayer during such year, pay roll information of the
4296	4296	2 taxpayer's business during such year and any additional
4297	4297	3 reasonable information which the Department deems would be
4298	4298	4 helpful in determining the accuracy of the monthly, quarterly
4299	4299	5 or annual returns filed by such taxpayer as hereinbefore
4300	4300	6 provided for in this Section.
4301	4301	7 If the annual information return required by this Section
4302	4302	8 is not filed when and as required, the taxpayer shall be liable
4303	4303	9 as follows:
4304	4304	10 (i) Until January 1, 1994, the taxpayer shall be
4305	4305	11 liable for a penalty equal to 1/6 of 1% of the tax due from
4306	4306	12 such taxpayer under this Act during the period to be
4307	4307	13 covered by the annual return for each month or fraction of
4308	4308	14 a month until such return is filed as required, the
4309	4309	15 penalty to be assessed and collected in the same manner as
4310	4310	16 any other penalty provided for in this Act.
4311	4311	17 (ii) On and after January 1, 1994, the taxpayer shall
4312	4312	18 be liable for a penalty as described in Section 3-4 of the
4313	4313	19 Uniform Penalty and Interest Act.
4314	4314	20 The chief executive officer, proprietor, owner or highest
4315	4315	21 ranking manager shall sign the annual return to certify the
4316	4316	22 accuracy of the information contained therein. Any person who
4317	4317	23 willfully signs the annual return containing false or
4318	4318	24 inaccurate information shall be guilty of perjury and punished
4319	4319	25 accordingly. The annual return form prescribed by the
4320	4320	26 Department shall include a warning that the person signing the
4321	4321
4322	4322
4323	4323
4324	4324
4325	4325
4326	4326	HB2592 - 114 - LRB103 26319 HLH 52680 b
4327	4327
4328	4328
4329	4329	HB2592- 115 -LRB103 26319 HLH 52680 b HB2592 - 115 - LRB103 26319 HLH 52680 b
4330	4330	HB2592 - 115 - LRB103 26319 HLH 52680 b
4331	4331	1 return may be liable for perjury.
4332	4332	2 The foregoing portion of this Section concerning the
4333	4333	3 filing of an annual information return shall not apply to a
4334	4334	4 serviceman who is not required to file an income tax return
4335	4335	5 with the United States Government.
4336	4336	6 As soon as possible after the first day of each month, upon
4337	4337	7 certification of the Department of Revenue, the Comptroller
4338	4338	8 shall order transferred and the Treasurer shall transfer from
4339	4339	9 the General Revenue Fund to the Motor Fuel Tax Fund an amount
4340	4340	10 equal to 1.7% of 80% of the net revenue realized under this Act
4341	4341	11 for the second preceding month. Beginning April 1, 2000, this
4342	4342	12 transfer is no longer required and shall not be made.
4343	4343	13 Net revenue realized for a month shall be the revenue
4344	4344	14 collected by the State pursuant to this Act, less the amount
4345	4345	15 paid out during that month as refunds to taxpayers for
4346	4346	16 overpayment of liability.
4347	4347	17 For greater simplicity of administration, it shall be
4348	4348	18 permissible for manufacturers, importers and wholesalers whose
4349	4349	19 products are sold by numerous servicemen in Illinois, and who
4350	4350	20 wish to do so, to assume the responsibility for accounting and
4351	4351	21 paying to the Department all tax accruing under this Act with
4352	4352	22 respect to such sales, if the servicemen who are affected do
4353	4353	23 not make written objection to the Department to this
4354	4354	24 arrangement.
4355	4355	25 (Source: P.A. 101-10, Article 15, Section 15-20, eff. 6-5-19;
4356	4356	26 101-10, Article 25, Section 25-115, eff. 6-5-19; 101-27, eff.
4357	4357
4358	4358
4359	4359
4360	4360
4361	4361
4362	4362	HB2592 - 115 - LRB103 26319 HLH 52680 b
4363	4363
4364	4364
4365	4365	HB2592- 116 -LRB103 26319 HLH 52680 b HB2592 - 116 - LRB103 26319 HLH 52680 b
4366	4366	HB2592 - 116 - LRB103 26319 HLH 52680 b
4367	4367	1 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
4368	4368	2 101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)
4369	4369	3 Section 25. The Retailers' Occupation Tax Act is amended
4370	4370	4 by changing Sections 2-10 and 3 as follows:
4371	4371	5 (35 ILCS 120/2-10)
4372	4372	6 Sec. 2-10. Rate of tax. Unless otherwise provided in this
4373	4373	7 Section, the tax imposed by this Act is at the rate of 6.25% of
4374	4374	8 gross receipts from sales of tangible personal property made
4375	4375	9 in the course of business.
4376	4376	10 Beginning on July 1, 2000 and through December 31, 2000,
4377	4377	11 with respect to motor fuel, as defined in Section 1.1 of the
4378	4378	12 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
4379	4379	13 the Use Tax Act, the tax is imposed at the rate of 1.25%.
4380	4380	14 Beginning on July 1, 2023, with respect to motor fuel, as
4381	4381	15 defined in Section 1.1 of the Motor Fuel Tax Law, and gasohol,
4382	4382	16 as defined in Section 3-40 of the Use Tax Act, the tax is
4383	4383	17 imposed at the rate of 1.25%.
4384	4384	18 Beginning on August 6, 2010 through August 15, 2010, and
4385	4385	19 beginning again on August 5, 2022 through August 14, 2022,
4386	4386	20 with respect to sales tax holiday items as defined in Section
4387	4387	21 2-8 of this Act, the tax is imposed at the rate of 1.25%.
4388	4388	22 Within 14 days after July 1, 2000 (the effective date of
4389	4389	23 Public Act 91-872) this amendatory Act of the 91st General
4390	4390	24 Assembly, each retailer of motor fuel and gasohol shall cause
4391	4391
4392	4392
4393	4393
4394	4394
4395	4395
4396	4396	HB2592 - 116 - LRB103 26319 HLH 52680 b
4397	4397
4398	4398
4399	4399	HB2592- 117 -LRB103 26319 HLH 52680 b HB2592 - 117 - LRB103 26319 HLH 52680 b
4400	4400	HB2592 - 117 - LRB103 26319 HLH 52680 b
4401	4401	1 the following notice to be posted in a prominently visible
4402	4402	2 place on each retail dispensing device that is used to
4403	4403	3 dispense motor fuel or gasohol in the State of Illinois: "As of
4404	4404	4 July 1, 2000, the State of Illinois has eliminated the State's
4405	4405	5 share of sales tax on motor fuel and gasohol through December
4406	4406	6 31, 2000. The price on this pump should reflect the
4407	4407	7 elimination of the tax." The notice shall be printed in bold
4408	4408	8 print on a sign that is no smaller than 4 inches by 8 inches.
4409	4409	9 The sign shall be clearly visible to customers. Any retailer
4410	4410	10 who fails to post or maintain a required sign through December
4411	4411	11 31, 2000 is guilty of a petty offense for which the fine shall
4412	4412	12 be $500 per day per each retail premises where a violation
4413	4413	13 occurs.
4414	4414	14 With respect to gasohol, as defined in the Use Tax Act, the
4415	4415	15 tax imposed by this Act applies to (i) 70% of the proceeds of
4416	4416	16 sales made on or after January 1, 1990, and before July 1,
4417	4417	17 2003, (ii) 80% of the proceeds of sales made on or after July
4418	4418	18 1, 2003 and on or before July 1, 2017, and (iii) 100% of the
4419	4419	19 proceeds of sales made thereafter. If, at any time, however,
4420	4420	20 the tax under this Act on sales of gasohol, as defined in the
4421	4421	21 Use Tax Act, is imposed at the rate of 1.25%, then the tax
4422	4422	22 imposed by this Act applies to 100% of the proceeds of sales of
4423	4423	23 gasohol made during that time.
4424	4424	24 With respect to majority blended ethanol fuel, as defined
4425	4425	25 in the Use Tax Act, the tax imposed by this Act does not apply
4426	4426	26 to the proceeds of sales made on or after July 1, 2003 and on
4427	4427
4428	4428
4429	4429
4430	4430
4431	4431
4432	4432	HB2592 - 117 - LRB103 26319 HLH 52680 b
4433	4433
4434	4434
4435	4435	HB2592- 118 -LRB103 26319 HLH 52680 b HB2592 - 118 - LRB103 26319 HLH 52680 b
4436	4436	HB2592 - 118 - LRB103 26319 HLH 52680 b
4437	4437	1 or before December 31, 2023 but applies to 100% of the proceeds
4438	4438	2 of sales made thereafter.
4439	4439	3 With respect to biodiesel blends, as defined in the Use
4440	4440	4 Tax Act, with no less than 1% and no more than 10% biodiesel,
4441	4441	5 the tax imposed by this Act applies to (i) 80% of the proceeds
4442	4442	6 of sales made on or after July 1, 2003 and on or before
4443	4443	7 December 31, 2018 and (ii) 100% of the proceeds of sales made
4444	4444	8 after December 31, 2018 and before January 1, 2024. On and
4445	4445	9 after January 1, 2024 and on or before December 31, 2030, the
4446	4446	10 taxation of biodiesel, renewable diesel, and biodiesel blends
4447	4447	11 shall be as provided in Section 3-5.1 of the Use Tax Act. If,
4448	4448	12 at any time, however, the tax under this Act on sales of
4449	4449	13 biodiesel blends, as defined in the Use Tax Act, with no less
4450	4450	14 than 1% and no more than 10% biodiesel is imposed at the rate
4451	4451	15 of 1.25%, then the tax imposed by this Act applies to 100% of
4452	4452	16 the proceeds of sales of biodiesel blends with no less than 1%
4453	4453	17 and no more than 10% biodiesel made during that time.
4454	4454	18 With respect to biodiesel, as defined in the Use Tax Act,
4455	4455	19 and biodiesel blends, as defined in the Use Tax Act, with more
4456	4456	20 than 10% but no more than 99% biodiesel, the tax imposed by
4457	4457	21 this Act does not apply to the proceeds of sales made on or
4458	4458	22 after July 1, 2003 and on or before December 31, 2023. On and
4459	4459	23 after January 1, 2024 and on or before December 31, 2030, the
4460	4460	24 taxation of biodiesel, renewable diesel, and biodiesel blends
4461	4461	25 shall be as provided in Section 3-5.1 of the Use Tax Act.
4462	4462	26 Until July 1, 2022 and beginning again on July 1, 2023,
4463	4463
4464	4464
4465	4465
4466	4466
4467	4467
4468	4468	HB2592 - 118 - LRB103 26319 HLH 52680 b
4469	4469
4470	4470
4471	4471	HB2592- 119 -LRB103 26319 HLH 52680 b HB2592 - 119 - LRB103 26319 HLH 52680 b
4472	4472	HB2592 - 119 - LRB103 26319 HLH 52680 b
4473	4473	1 with respect to food for human consumption that is to be
4474	4474	2 consumed off the premises where it is sold (other than
4475	4475	3 alcoholic beverages, food consisting of or infused with adult
4476	4476	4 use cannabis, soft drinks, and food that has been prepared for
4477	4477	5 immediate consumption), the tax is imposed at the rate of 1%.
4478	4478	6 Beginning July 1, 2022 and until July 1, 2023, with respect to
4479	4479	7 food for human consumption that is to be consumed off the
4480	4480	8 premises where it is sold (other than alcoholic beverages,
4481	4481	9 food consisting of or infused with adult use cannabis, soft
4482	4482	10 drinks, and food that has been prepared for immediate
4483	4483	11 consumption), the tax is imposed at the rate of 0%.
4484	4484	12 With respect to prescription and nonprescription
4485	4485	13 medicines, drugs, medical appliances, products classified as
4486	4486	14 Class III medical devices by the United States Food and Drug
4487	4487	15 Administration that are used for cancer treatment pursuant to
4488	4488	16 a prescription, as well as any accessories and components
4489	4489	17 related to those devices, modifications to a motor vehicle for
4490	4490	18 the purpose of rendering it usable by a person with a
4491	4491	19 disability, and insulin, blood sugar testing materials,
4492	4492	20 syringes, and needles used by human diabetics, the tax is
4493	4493	21 imposed at the rate of 1%. For the purposes of this Section,
4494	4494	22 until September 1, 2009: the term "soft drinks" means any
4495	4495	23 complete, finished, ready-to-use, non-alcoholic drink, whether
4496	4496	24 carbonated or not, including, but not limited to, soda water,
4497	4497	25 cola, fruit juice, vegetable juice, carbonated water, and all
4498	4498	26 other preparations commonly known as soft drinks of whatever
4499	4499
4500	4500
4501	4501
4502	4502
4503	4503
4504	4504	HB2592 - 119 - LRB103 26319 HLH 52680 b
4505	4505
4506	4506
4507	4507	HB2592- 120 -LRB103 26319 HLH 52680 b HB2592 - 120 - LRB103 26319 HLH 52680 b
4508	4508	HB2592 - 120 - LRB103 26319 HLH 52680 b
4509	4509	1 kind or description that are contained in any closed or sealed
4510	4510	2 bottle, can, carton, or container, regardless of size; but
4511	4511	3 "soft drinks" does not include coffee, tea, non-carbonated
4512	4512	4 water, infant formula, milk or milk products as defined in the
4513	4513	5 Grade A Pasteurized Milk and Milk Products Act, or drinks
4514	4514	6 containing 50% or more natural fruit or vegetable juice.
4515	4515	7 Notwithstanding any other provisions of this Act,
4516	4516	8 beginning September 1, 2009, "soft drinks" means non-alcoholic
4517	4517	9 beverages that contain natural or artificial sweeteners. "Soft
4518	4518	10 drinks" does do not include beverages that contain milk or
4519	4519	11 milk products, soy, rice or similar milk substitutes, or
4520	4520	12 greater than 50% of vegetable or fruit juice by volume.
4521	4521	13 Until August 1, 2009, and notwithstanding any other
4522	4522	14 provisions of this Act, "food for human consumption that is to
4523	4523	15 be consumed off the premises where it is sold" includes all
4524	4524	16 food sold through a vending machine, except soft drinks and
4525	4525	17 food products that are dispensed hot from a vending machine,
4526	4526	18 regardless of the location of the vending machine. Beginning
4527	4527	19 August 1, 2009, and notwithstanding any other provisions of
4528	4528	20 this Act, "food for human consumption that is to be consumed
4529	4529	21 off the premises where it is sold" includes all food sold
4530	4530	22 through a vending machine, except soft drinks, candy, and food
4531	4531	23 products that are dispensed hot from a vending machine,
4532	4532	24 regardless of the location of the vending machine.
4533	4533	25 Notwithstanding any other provisions of this Act,
4534	4534	26 beginning September 1, 2009, "food for human consumption that
4535	4535
4536	4536
4537	4537
4538	4538
4539	4539
4540	4540	HB2592 - 120 - LRB103 26319 HLH 52680 b
4541	4541
4542	4542
4543	4543	HB2592- 121 -LRB103 26319 HLH 52680 b HB2592 - 121 - LRB103 26319 HLH 52680 b
4544	4544	HB2592 - 121 - LRB103 26319 HLH 52680 b
4545	4545	1 is to be consumed off the premises where it is sold" does not
4546	4546	2 include candy. For purposes of this Section, "candy" means a
4547	4547	3 preparation of sugar, honey, or other natural or artificial
4548	4548	4 sweeteners in combination with chocolate, fruits, nuts or
4549	4549	5 other ingredients or flavorings in the form of bars, drops, or
4550	4550	6 pieces. "Candy" does not include any preparation that contains
4551	4551	7 flour or requires refrigeration.
4552	4552	8 Notwithstanding any other provisions of this Act,
4553	4553	9 beginning September 1, 2009, "nonprescription medicines and
4554	4554	10 drugs" does not include grooming and hygiene products. For
4555	4555	11 purposes of this Section, "grooming and hygiene products"
4556	4556	12 includes, but is not limited to, soaps and cleaning solutions,
4557	4557	13 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
4558	4558	14 lotions and screens, unless those products are available by
4559	4559	15 prescription only, regardless of whether the products meet the
4560	4560	16 definition of "over-the-counter-drugs". For the purposes of
4561	4561	17 this paragraph, "over-the-counter-drug" means a drug for human
4562	4562	18 use that contains a label that identifies the product as a drug
4563	4563	19 as required by 21 CFR C.F.R. 201.66. The
4564	4564	20 "over-the-counter-drug" label includes:
4565	4565	21 (A) a A "Drug Facts" panel; or
4566	4566	22 (B) a A statement of the "active ingredient(s)" with a
4567	4567	23 list of those ingredients contained in the compound,
4568	4568	24 substance or preparation.
4569	4569	25 Beginning on January 1, 2014 (the effective date of Public
4570	4570	26 Act 98-122) this amendatory Act of the 98th General Assembly,
4571	4571
4572	4572
4573	4573
4574	4574
4575	4575
4576	4576	HB2592 - 121 - LRB103 26319 HLH 52680 b
4577	4577
4578	4578
4579	4579	HB2592- 122 -LRB103 26319 HLH 52680 b HB2592 - 122 - LRB103 26319 HLH 52680 b
4580	4580	HB2592 - 122 - LRB103 26319 HLH 52680 b
4581	4581	1 "prescription and nonprescription medicines and drugs"
4582	4582	2 includes medical cannabis purchased from a registered
4583	4583	3 dispensing organization under the Compassionate Use of Medical
4584	4584	4 Cannabis Program Act.
4585	4585	5 As used in this Section, "adult use cannabis" means
4586	4586	6 cannabis subject to tax under the Cannabis Cultivation
4587	4587	7 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
4588	4588	8 and does not include cannabis subject to tax under the
4589	4589	9 Compassionate Use of Medical Cannabis Program Act.
4590	4590	10 (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
4591	4591	11 102-4, eff. 4-27-21; 102-700, Article 20, Section 20-20, eff.
4592	4592	12 4-19-22; 102-700, Article 60, Section 60-30, eff. 4-19-22;
4593	4593	13 102-700, Article 65, Section 65-10, eff. 4-19-22; revised
4594	4594	14 6-1-22.)
4595	4595	15 (35 ILCS 120/3) (from Ch. 120, par. 442)
4596	4596	16 Sec. 3. Except as provided in this Section, on or before
4597	4597	17 the twentieth day of each calendar month, every person engaged
4598	4598	18 in the business of selling tangible personal property at
4599	4599	19 retail in this State during the preceding calendar month shall
4600	4600	20 file a return with the Department, stating:
4601	4601	21 1. The name of the seller;
4602	4602	22 2. His residence address and the address of his
4603	4603	23 principal place of business and the address of the
4604	4604	24 principal place of business (if that is a different
4605	4605	25 address) from which he engages in the business of selling
4606	4606
4607	4607
4608	4608
4609	4609
4610	4610
4611	4611	HB2592 - 122 - LRB103 26319 HLH 52680 b
4612	4612
4613	4613
4614	4614	HB2592- 123 -LRB103 26319 HLH 52680 b HB2592 - 123 - LRB103 26319 HLH 52680 b
4615	4615	HB2592 - 123 - LRB103 26319 HLH 52680 b
4616	4616	1 tangible personal property at retail in this State;
4617	4617	2 3. Total amount of receipts received by him during the
4618	4618	3 preceding calendar month or quarter, as the case may be,
4619	4619	4 from sales of tangible personal property, and from
4620	4620	5 services furnished, by him during such preceding calendar
4621	4621	6 month or quarter;
4622	4622	7 4. Total amount received by him during the preceding
4623	4623	8 calendar month or quarter on charge and time sales of
4624	4624	9 tangible personal property, and from services furnished,
4625	4625	10 by him prior to the month or quarter for which the return
4626	4626	11 is filed;
4627	4627	12 5. Deductions allowed by law;
4628	4628	13 6. Gross receipts which were received by him during
4629	4629	14 the preceding calendar month or quarter and upon the basis
4630	4630	15 of which the tax is imposed, including gross receipts on
4631	4631	16 food for human consumption that is to be consumed off the
4632	4632	17 premises where it is sold (other than alcoholic beverages,
4633	4633	18 food consisting of or infused with adult use cannabis,
4634	4634	19 soft drinks, and food that has been prepared for immediate
4635	4635	20 consumption) which were received during the preceding
4636	4636	21 calendar month or quarter and upon which tax would have
4637	4637	22 been due but for the 0% rate imposed under Public Act
4638	4638	23 102-700 this amendatory Act of the 102nd General Assembly;
4639	4639	24 7. The amount of credit provided in Section 2d of this
4640	4640	25 Act;
4641	4641	26 8. The amount of tax due, including the amount of tax
4642	4642
4643	4643
4644	4644
4645	4645
4646	4646
4647	4647	HB2592 - 123 - LRB103 26319 HLH 52680 b
4648	4648
4649	4649
4650	4650	HB2592- 124 -LRB103 26319 HLH 52680 b HB2592 - 124 - LRB103 26319 HLH 52680 b
4651	4651	HB2592 - 124 - LRB103 26319 HLH 52680 b
4652	4652	1 that would have been due on food for human consumption
4653	4653	2 that is to be consumed off the premises where it is sold
4654	4654	3 (other than alcoholic beverages, food consisting of or
4655	4655	4 infused with adult use cannabis, soft drinks, and food
4656	4656	5 that has been prepared for immediate consumption) but for
4657	4657	6 the 0% rate imposed under Public Act 102-700 this
4658	4658	7 amendatory Act of the 102nd General Assembly;
4659	4659	8 9. The signature of the taxpayer; and
4660	4660	9 10. Such other reasonable information as the
4661	4661	10 Department may require.
4662	4662	11 On and after January 1, 2018, except for returns required
4663	4663	12 to be filed prior to January 1, 2023 for motor vehicles,
4664	4664	13 watercraft, aircraft, and trailers that are required to be
4665	4665	14 registered with an agency of this State, with respect to
4666	4666	15 retailers whose annual gross receipts average $20,000 or more,
4667	4667	16 all returns required to be filed pursuant to this Act shall be
4668	4668	17 filed electronically. On and after January 1, 2023, with
4669	4669	18 respect to retailers whose annual gross receipts average
4670	4670	19 $20,000 or more, all returns required to be filed pursuant to
4671	4671	20 this Act, including, but not limited to, returns for motor
4672	4672	21 vehicles, watercraft, aircraft, and trailers that are required
4673	4673	22 to be registered with an agency of this State, shall be filed
4674	4674	23 electronically. Retailers who demonstrate that they do not
4675	4675	24 have access to the Internet or demonstrate hardship in filing
4676	4676	25 electronically may petition the Department to waive the
4677	4677	26 electronic filing requirement.
4678	4678
4679	4679
4680	4680
4681	4681
4682	4682
4683	4683	HB2592 - 124 - LRB103 26319 HLH 52680 b
4684	4684
4685	4685
4686	4686	HB2592- 125 -LRB103 26319 HLH 52680 b HB2592 - 125 - LRB103 26319 HLH 52680 b
4687	4687	HB2592 - 125 - LRB103 26319 HLH 52680 b
4688	4688	1 If a taxpayer fails to sign a return within 30 days after
4689	4689	2 the proper notice and demand for signature by the Department,
4690	4690	3 the return shall be considered valid and any amount shown to be
4691	4691	4 due on the return shall be deemed assessed.
4692	4692	5 Each return shall be accompanied by the statement of
4693	4693	6 prepaid tax issued pursuant to Section 2e for which credit is
4694	4694	7 claimed.
4695	4695	8 Prior to October 1, 2003, and on and after September 1,
4696	4696	9 2004 a retailer may accept a Manufacturer's Purchase Credit
4697	4697	10 certification from a purchaser in satisfaction of Use Tax as
4698	4698	11 provided in Section 3-85 of the Use Tax Act if the purchaser
4699	4699	12 provides the appropriate documentation as required by Section
4700	4700	13 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
4701	4701	14 certification, accepted by a retailer prior to October 1, 2003
4702	4702	15 and on and after September 1, 2004 as provided in Section 3-85
4703	4703	16 of the Use Tax Act, may be used by that retailer to satisfy
4704	4704	17 Retailers' Occupation Tax liability in the amount claimed in
4705	4705	18 the certification, not to exceed 6.25% of the receipts subject
4706	4706	19 to tax from a qualifying purchase. A Manufacturer's Purchase
4707	4707	20 Credit reported on any original or amended return filed under
4708	4708	21 this Act after October 20, 2003 for reporting periods prior to
4709	4709	22 September 1, 2004 shall be disallowed. Manufacturer's Purchase
4710	4710	23 Credit reported on annual returns due on or after January 1,
4711	4711	24 2005 will be disallowed for periods prior to September 1,
4712	4712	25 2004. No Manufacturer's Purchase Credit may be used after
4713	4713	26 September 30, 2003 through August 31, 2004 to satisfy any tax
4714	4714
4715	4715
4716	4716
4717	4717
4718	4718
4719	4719	HB2592 - 125 - LRB103 26319 HLH 52680 b
4720	4720
4721	4721
4722	4722	HB2592- 126 -LRB103 26319 HLH 52680 b HB2592 - 126 - LRB103 26319 HLH 52680 b
4723	4723	HB2592 - 126 - LRB103 26319 HLH 52680 b
4724	4724	1 liability imposed under this Act, including any audit
4725	4725	2 liability.
4726	4726	3 The Department may require returns to be filed on a
4727	4727	4 quarterly basis. If so required, a return for each calendar
4728	4728	5 quarter shall be filed on or before the twentieth day of the
4729	4729	6 calendar month following the end of such calendar quarter. The
4730	4730	7 taxpayer shall also file a return with the Department for each
4731	4731	8 of the first two months of each calendar quarter, on or before
4732	4732	9 the twentieth day of the following calendar month, stating:
4733	4733	10 1. The name of the seller;
4734	4734	11 2. The address of the principal place of business from
4735	4735	12 which he engages in the business of selling tangible
4736	4736	13 personal property at retail in this State;
4737	4737	14 3. The total amount of taxable receipts received by
4738	4738	15 him during the preceding calendar month from sales of
4739	4739	16 tangible personal property by him during such preceding
4740	4740	17 calendar month, including receipts from charge and time
4741	4741	18 sales, but less all deductions allowed by law;
4742	4742	19 4. The amount of credit provided in Section 2d of this
4743	4743	20 Act;
4744	4744	21 5. The amount of tax due; and
4745	4745	22 6. Such other reasonable information as the Department
4746	4746	23 may require.
4747	4747	24 Every person engaged in the business of selling aviation
4748	4748	25 fuel at retail in this State during the preceding calendar
4749	4749	26 month shall, instead of reporting and paying tax as otherwise
4750	4750
4751	4751
4752	4752
4753	4753
4754	4754
4755	4755	HB2592 - 126 - LRB103 26319 HLH 52680 b
4756	4756
4757	4757
4758	4758	HB2592- 127 -LRB103 26319 HLH 52680 b HB2592 - 127 - LRB103 26319 HLH 52680 b
4759	4759	HB2592 - 127 - LRB103 26319 HLH 52680 b
4760	4760	1 required by this Section, report and pay such tax on a separate
4761	4761	2 aviation fuel tax return. The requirements related to the
4762	4762	3 return shall be as otherwise provided in this Section.
4763	4763	4 Notwithstanding any other provisions of this Act to the
4764	4764	5 contrary, retailers selling aviation fuel shall file all
4765	4765	6 aviation fuel tax returns and shall make all aviation fuel tax
4766	4766	7 payments by electronic means in the manner and form required
4767	4767	8 by the Department. For purposes of this Section, "aviation
4768	4768	9 fuel" means jet fuel and aviation gasoline.
4769	4769	10 Beginning on October 1, 2003, any person who is not a
4770	4770	11 licensed distributor, importing distributor, or manufacturer,
4771	4771	12 as defined in the Liquor Control Act of 1934, but is engaged in
4772	4772	13 the business of selling, at retail, alcoholic liquor shall
4773	4773	14 file a statement with the Department of Revenue, in a format
4774	4774	15 and at a time prescribed by the Department, showing the total
4775	4775	16 amount paid for alcoholic liquor purchased during the
4776	4776	17 preceding month and such other information as is reasonably
4777	4777	18 required by the Department. The Department may adopt rules to
4778	4778	19 require that this statement be filed in an electronic or
4779	4779	20 telephonic format. Such rules may provide for exceptions from
4780	4780	21 the filing requirements of this paragraph. For the purposes of
4781	4781	22 this paragraph, the term "alcoholic liquor" shall have the
4782	4782	23 meaning prescribed in the Liquor Control Act of 1934.
4783	4783	24 Beginning on October 1, 2003, every distributor, importing
4784	4784	25 distributor, and manufacturer of alcoholic liquor as defined
4785	4785	26 in the Liquor Control Act of 1934, shall file a statement with
4786	4786
4787	4787
4788	4788
4789	4789
4790	4790
4791	4791	HB2592 - 127 - LRB103 26319 HLH 52680 b
4792	4792
4793	4793
4794	4794	HB2592- 128 -LRB103 26319 HLH 52680 b HB2592 - 128 - LRB103 26319 HLH 52680 b
4795	4795	HB2592 - 128 - LRB103 26319 HLH 52680 b
4796	4796	1 the Department of Revenue, no later than the 10th day of the
4797	4797	2 month for the preceding month during which transactions
4798	4798	3 occurred, by electronic means, showing the total amount of
4799	4799	4 gross receipts from the sale of alcoholic liquor sold or
4800	4800	5 distributed during the preceding month to purchasers;
4801	4801	6 identifying the purchaser to whom it was sold or distributed;
4802	4802	7 the purchaser's tax registration number; and such other
4803	4803	8 information reasonably required by the Department. A
4804	4804	9 distributor, importing distributor, or manufacturer of
4805	4805	10 alcoholic liquor must personally deliver, mail, or provide by
4806	4806	11 electronic means to each retailer listed on the monthly
4807	4807	12 statement a report containing a cumulative total of that
4808	4808	13 distributor's, importing distributor's, or manufacturer's
4809	4809	14 total sales of alcoholic liquor to that retailer no later than
4810	4810	15 the 10th day of the month for the preceding month during which
4811	4811	16 the transaction occurred. The distributor, importing
4812	4812	17 distributor, or manufacturer shall notify the retailer as to
4813	4813	18 the method by which the distributor, importing distributor, or
4814	4814	19 manufacturer will provide the sales information. If the
4815	4815	20 retailer is unable to receive the sales information by
4816	4816	21 electronic means, the distributor, importing distributor, or
4817	4817	22 manufacturer shall furnish the sales information by personal
4818	4818	23 delivery or by mail. For purposes of this paragraph, the term
4819	4819	24 "electronic means" includes, but is not limited to, the use of
4820	4820	25 a secure Internet website, e-mail, or facsimile.
4821	4821	26 If a total amount of less than $1 is payable, refundable or
4822	4822
4823	4823
4824	4824
4825	4825
4826	4826
4827	4827	HB2592 - 128 - LRB103 26319 HLH 52680 b
4828	4828
4829	4829
4830	4830	HB2592- 129 -LRB103 26319 HLH 52680 b HB2592 - 129 - LRB103 26319 HLH 52680 b
4831	4831	HB2592 - 129 - LRB103 26319 HLH 52680 b
4832	4832	1 creditable, such amount shall be disregarded if it is less
4833	4833	2 than 50 cents and shall be increased to $1 if it is 50 cents or
4834	4834	3 more.
4835	4835	4 Notwithstanding any other provision of this Act to the
4836	4836	5 contrary, retailers subject to tax on cannabis shall file all
4837	4837	6 cannabis tax returns and shall make all cannabis tax payments
4838	4838	7 by electronic means in the manner and form required by the
4839	4839	8 Department.
4840	4840	9 Beginning October 1, 1993, a taxpayer who has an average
4841	4841	10 monthly tax liability of $150,000 or more shall make all
4842	4842	11 payments required by rules of the Department by electronic
4843	4843	12 funds transfer. Beginning October 1, 1994, a taxpayer who has
4844	4844	13 an average monthly tax liability of $100,000 or more shall
4845	4845	14 make all payments required by rules of the Department by
4846	4846	15 electronic funds transfer. Beginning October 1, 1995, a
4847	4847	16 taxpayer who has an average monthly tax liability of $50,000
4848	4848	17 or more shall make all payments required by rules of the
4849	4849	18 Department by electronic funds transfer. Beginning October 1,
4850	4850	19 2000, a taxpayer who has an annual tax liability of $200,000 or
4851	4851	20 more shall make all payments required by rules of the
4852	4852	21 Department by electronic funds transfer. The term "annual tax
4853	4853	22 liability" shall be the sum of the taxpayer's liabilities
4854	4854	23 under this Act, and under all other State and local occupation
4855	4855	24 and use tax laws administered by the Department, for the
4856	4856	25 immediately preceding calendar year. The term "average monthly
4857	4857	26 tax liability" shall be the sum of the taxpayer's liabilities
4858	4858
4859	4859
4860	4860
4861	4861
4862	4862
4863	4863	HB2592 - 129 - LRB103 26319 HLH 52680 b
4864	4864
4865	4865
4866	4866	HB2592- 130 -LRB103 26319 HLH 52680 b HB2592 - 130 - LRB103 26319 HLH 52680 b
4867	4867	HB2592 - 130 - LRB103 26319 HLH 52680 b
4868	4868	1 under this Act, and under all other State and local occupation
4869	4869	2 and use tax laws administered by the Department, for the
4870	4870	3 immediately preceding calendar year divided by 12. Beginning
4871	4871	4 on October 1, 2002, a taxpayer who has a tax liability in the
4872	4872	5 amount set forth in subsection (b) of Section 2505-210 of the
4873	4873	6 Department of Revenue Law shall make all payments required by
4874	4874	7 rules of the Department by electronic funds transfer.
4875	4875	8 Before August 1 of each year beginning in 1993, the
4876	4876	9 Department shall notify all taxpayers required to make
4877	4877	10 payments by electronic funds transfer. All taxpayers required
4878	4878	11 to make payments by electronic funds transfer shall make those
4879	4879	12 payments for a minimum of one year beginning on October 1.
4880	4880	13 Any taxpayer not required to make payments by electronic
4881	4881	14 funds transfer may make payments by electronic funds transfer
4882	4882	15 with the permission of the Department.
4883	4883	16 All taxpayers required to make payment by electronic funds
4884	4884	17 transfer and any taxpayers authorized to voluntarily make
4885	4885	18 payments by electronic funds transfer shall make those
4886	4886	19 payments in the manner authorized by the Department.
4887	4887	20 The Department shall adopt such rules as are necessary to
4888	4888	21 effectuate a program of electronic funds transfer and the
4889	4889	22 requirements of this Section.
4890	4890	23 Any amount which is required to be shown or reported on any
4891	4891	24 return or other document under this Act shall, if such amount
4892	4892	25 is not a whole-dollar amount, be increased to the nearest
4893	4893	26 whole-dollar amount in any case where the fractional part of a
4894	4894
4895	4895
4896	4896
4897	4897
4898	4898
4899	4899	HB2592 - 130 - LRB103 26319 HLH 52680 b
4900	4900
4901	4901
4902	4902	HB2592- 131 -LRB103 26319 HLH 52680 b HB2592 - 131 - LRB103 26319 HLH 52680 b
4903	4903	HB2592 - 131 - LRB103 26319 HLH 52680 b
4904	4904	1 dollar is 50 cents or more, and decreased to the nearest
4905	4905	2 whole-dollar amount where the fractional part of a dollar is
4906	4906	3 less than 50 cents.
4907	4907	4 If the retailer is otherwise required to file a monthly
4908	4908	5 return and if the retailer's average monthly tax liability to
4909	4909	6 the Department does not exceed $200, the Department may
4910	4910	7 authorize his returns to be filed on a quarter annual basis,
4911	4911	8 with the return for January, February and March of a given year
4912	4912	9 being due by April 20 of such year; with the return for April,
4913	4913	10 May and June of a given year being due by July 20 of such year;
4914	4914	11 with the return for July, August and September of a given year
4915	4915	12 being due by October 20 of such year, and with the return for
4916	4916	13 October, November and December of a given year being due by
4917	4917	14 January 20 of the following year.
4918	4918	15 If the retailer is otherwise required to file a monthly or
4919	4919	16 quarterly return and if the retailer's average monthly tax
4920	4920	17 liability with the Department does not exceed $50, the
4921	4921	18 Department may authorize his returns to be filed on an annual
4922	4922	19 basis, with the return for a given year being due by January 20
4923	4923	20 of the following year.
4924	4924	21 Such quarter annual and annual returns, as to form and
4925	4925	22 substance, shall be subject to the same requirements as
4926	4926	23 monthly returns.
4927	4927	24 Notwithstanding any other provision in this Act concerning
4928	4928	25 the time within which a retailer may file his return, in the
4929	4929	26 case of any retailer who ceases to engage in a kind of business
4930	4930
4931	4931
4932	4932
4933	4933
4934	4934
4935	4935	HB2592 - 131 - LRB103 26319 HLH 52680 b
4936	4936
4937	4937
4938	4938	HB2592- 132 -LRB103 26319 HLH 52680 b HB2592 - 132 - LRB103 26319 HLH 52680 b
4939	4939	HB2592 - 132 - LRB103 26319 HLH 52680 b
4940	4940	1 which makes him responsible for filing returns under this Act,
4941	4941	2 such retailer shall file a final return under this Act with the
4942	4942	3 Department not more than one month after discontinuing such
4943	4943	4 business.
4944	4944	5 Where the same person has more than one business
4945	4945	6 registered with the Department under separate registrations
4946	4946	7 under this Act, such person may not file each return that is
4947	4947	8 due as a single return covering all such registered
4948	4948	9 businesses, but shall file separate returns for each such
4949	4949	10 registered business.
4950	4950	11 In addition, with respect to motor vehicles, watercraft,
4951	4951	12 aircraft, and trailers that are required to be registered with
4952	4952	13 an agency of this State, except as otherwise provided in this
4953	4953	14 Section, every retailer selling this kind of tangible personal
4954	4954	15 property shall file, with the Department, upon a form to be
4955	4955	16 prescribed and supplied by the Department, a separate return
4956	4956	17 for each such item of tangible personal property which the
4957	4957	18 retailer sells, except that if, in the same transaction, (i) a
4958	4958	19 retailer of aircraft, watercraft, motor vehicles or trailers
4959	4959	20 transfers more than one aircraft, watercraft, motor vehicle or
4960	4960	21 trailer to another aircraft, watercraft, motor vehicle
4961	4961	22 retailer or trailer retailer for the purpose of resale or (ii)
4962	4962	23 a retailer of aircraft, watercraft, motor vehicles, or
4963	4963	24 trailers transfers more than one aircraft, watercraft, motor
4964	4964	25 vehicle, or trailer to a purchaser for use as a qualifying
4965	4965	26 rolling stock as provided in Section 2-5 of this Act, then that
4966	4966
4967	4967
4968	4968
4969	4969
4970	4970
4971	4971	HB2592 - 132 - LRB103 26319 HLH 52680 b
4972	4972
4973	4973
4974	4974	HB2592- 133 -LRB103 26319 HLH 52680 b HB2592 - 133 - LRB103 26319 HLH 52680 b
4975	4975	HB2592 - 133 - LRB103 26319 HLH 52680 b
4976	4976	1 seller may report the transfer of all aircraft, watercraft,
4977	4977	2 motor vehicles or trailers involved in that transaction to the
4978	4978	3 Department on the same uniform invoice-transaction reporting
4979	4979	4 return form. For purposes of this Section, "watercraft" means
4980	4980	5 a Class 2, Class 3, or Class 4 watercraft as defined in Section
4981	4981	6 3-2 of the Boat Registration and Safety Act, a personal
4982	4982	7 watercraft, or any boat equipped with an inboard motor.
4983	4983	8 In addition, with respect to motor vehicles, watercraft,
4984	4984	9 aircraft, and trailers that are required to be registered with
4985	4985	10 an agency of this State, every person who is engaged in the
4986	4986	11 business of leasing or renting such items and who, in
4987	4987	12 connection with such business, sells any such item to a
4988	4988	13 retailer for the purpose of resale is, notwithstanding any
4989	4989	14 other provision of this Section to the contrary, authorized to
4990	4990	15 meet the return-filing requirement of this Act by reporting
4991	4991	16 the transfer of all the aircraft, watercraft, motor vehicles,
4992	4992	17 or trailers transferred for resale during a month to the
4993	4993	18 Department on the same uniform invoice-transaction reporting
4994	4994	19 return form on or before the 20th of the month following the
4995	4995	20 month in which the transfer takes place. Notwithstanding any
4996	4996	21 other provision of this Act to the contrary, all returns filed
4997	4997	22 under this paragraph must be filed by electronic means in the
4998	4998	23 manner and form as required by the Department.
4999	4999	24 Any retailer who sells only motor vehicles, watercraft,
5000	5000	25 aircraft, or trailers that are required to be registered with
5001	5001	26 an agency of this State, so that all retailers' occupation tax
5002	5002
5003	5003
5004	5004
5005	5005
5006	5006
5007	5007	HB2592 - 133 - LRB103 26319 HLH 52680 b
5008	5008
5009	5009
5010	5010	HB2592- 134 -LRB103 26319 HLH 52680 b HB2592 - 134 - LRB103 26319 HLH 52680 b
5011	5011	HB2592 - 134 - LRB103 26319 HLH 52680 b
5012	5012	1 liability is required to be reported, and is reported, on such
5013	5013	2 transaction reporting returns and who is not otherwise
5014	5014	3 required to file monthly or quarterly returns, need not file
5015	5015	4 monthly or quarterly returns. However, those retailers shall
5016	5016	5 be required to file returns on an annual basis.
5017	5017	6 The transaction reporting return, in the case of motor
5018	5018	7 vehicles or trailers that are required to be registered with
5019	5019	8 an agency of this State, shall be the same document as the
5020	5020	9 Uniform Invoice referred to in Section 5-402 of the Illinois
5021	5021	10 Vehicle Code and must show the name and address of the seller;
5022	5022	11 the name and address of the purchaser; the amount of the
5023	5023	12 selling price including the amount allowed by the retailer for
5024	5024	13 traded-in property, if any; the amount allowed by the retailer
5025	5025	14 for the traded-in tangible personal property, if any, to the
5026	5026	15 extent to which Section 1 of this Act allows an exemption for
5027	5027	16 the value of traded-in property; the balance payable after
5028	5028	17 deducting such trade-in allowance from the total selling
5029	5029	18 price; the amount of tax due from the retailer with respect to
5030	5030	19 such transaction; the amount of tax collected from the
5031	5031	20 purchaser by the retailer on such transaction (or satisfactory
5032	5032	21 evidence that such tax is not due in that particular instance,
5033	5033	22 if that is claimed to be the fact); the place and date of the
5034	5034	23 sale; a sufficient identification of the property sold; such
5035	5035	24 other information as is required in Section 5-402 of the
5036	5036	25 Illinois Vehicle Code, and such other information as the
5037	5037	26 Department may reasonably require.
5038	5038
5039	5039
5040	5040
5041	5041
5042	5042
5043	5043	HB2592 - 134 - LRB103 26319 HLH 52680 b
5044	5044
5045	5045
5046	5046	HB2592- 135 -LRB103 26319 HLH 52680 b HB2592 - 135 - LRB103 26319 HLH 52680 b
5047	5047	HB2592 - 135 - LRB103 26319 HLH 52680 b
5048	5048	1 The transaction reporting return in the case of watercraft
5049	5049	2 or aircraft must show the name and address of the seller; the
5050	5050	3 name and address of the purchaser; the amount of the selling
5051	5051	4 price including the amount allowed by the retailer for
5052	5052	5 traded-in property, if any; the amount allowed by the retailer
5053	5053	6 for the traded-in tangible personal property, if any, to the
5054	5054	7 extent to which Section 1 of this Act allows an exemption for
5055	5055	8 the value of traded-in property; the balance payable after
5056	5056	9 deducting such trade-in allowance from the total selling
5057	5057	10 price; the amount of tax due from the retailer with respect to
5058	5058	11 such transaction; the amount of tax collected from the
5059	5059	12 purchaser by the retailer on such transaction (or satisfactory
5060	5060	13 evidence that such tax is not due in that particular instance,
5061	5061	14 if that is claimed to be the fact); the place and date of the
5062	5062	15 sale, a sufficient identification of the property sold, and
5063	5063	16 such other information as the Department may reasonably
5064	5064	17 require.
5065	5065	18 Such transaction reporting return shall be filed not later
5066	5066	19 than 20 days after the day of delivery of the item that is
5067	5067	20 being sold, but may be filed by the retailer at any time sooner
5068	5068	21 than that if he chooses to do so. The transaction reporting
5069	5069	22 return and tax remittance or proof of exemption from the
5070	5070	23 Illinois use tax may be transmitted to the Department by way of
5071	5071	24 the State agency with which, or State officer with whom the
5072	5072	25 tangible personal property must be titled or registered (if
5073	5073	26 titling or registration is required) if the Department and
5074	5074
5075	5075
5076	5076
5077	5077
5078	5078
5079	5079	HB2592 - 135 - LRB103 26319 HLH 52680 b
5080	5080
5081	5081
5082	5082	HB2592- 136 -LRB103 26319 HLH 52680 b HB2592 - 136 - LRB103 26319 HLH 52680 b
5083	5083	HB2592 - 136 - LRB103 26319 HLH 52680 b
5084	5084	1 such agency or State officer determine that this procedure
5085	5085	2 will expedite the processing of applications for title or
5086	5086	3 registration.
5087	5087	4 With each such transaction reporting return, the retailer
5088	5088	5 shall remit the proper amount of tax due (or shall submit
5089	5089	6 satisfactory evidence that the sale is not taxable if that is
5090	5090	7 the case), to the Department or its agents, whereupon the
5091	5091	8 Department shall issue, in the purchaser's name, a use tax
5092	5092	9 receipt (or a certificate of exemption if the Department is
5093	5093	10 satisfied that the particular sale is tax exempt) which such
5094	5094	11 purchaser may submit to the agency with which, or State
5095	5095	12 officer with whom, he must title or register the tangible
5096	5096	13 personal property that is involved (if titling or registration
5097	5097	14 is required) in support of such purchaser's application for an
5098	5098	15 Illinois certificate or other evidence of title or
5099	5099	16 registration to such tangible personal property.
5100	5100	17 No retailer's failure or refusal to remit tax under this
5101	5101	18 Act precludes a user, who has paid the proper tax to the
5102	5102	19 retailer, from obtaining his certificate of title or other
5103	5103	20 evidence of title or registration (if titling or registration
5104	5104	21 is required) upon satisfying the Department that such user has
5105	5105	22 paid the proper tax (if tax is due) to the retailer. The
5106	5106	23 Department shall adopt appropriate rules to carry out the
5107	5107	24 mandate of this paragraph.
5108	5108	25 If the user who would otherwise pay tax to the retailer
5109	5109	26 wants the transaction reporting return filed and the payment
5110	5110
5111	5111
5112	5112
5113	5113
5114	5114
5115	5115	HB2592 - 136 - LRB103 26319 HLH 52680 b
5116	5116
5117	5117
5118	5118	HB2592- 137 -LRB103 26319 HLH 52680 b HB2592 - 137 - LRB103 26319 HLH 52680 b
5119	5119	HB2592 - 137 - LRB103 26319 HLH 52680 b
5120	5120	1 of the tax or proof of exemption made to the Department before
5121	5121	2 the retailer is willing to take these actions and such user has
5122	5122	3 not paid the tax to the retailer, such user may certify to the
5123	5123	4 fact of such delay by the retailer and may (upon the Department
5124	5124	5 being satisfied of the truth of such certification) transmit
5125	5125	6 the information required by the transaction reporting return
5126	5126	7 and the remittance for tax or proof of exemption directly to
5127	5127	8 the Department and obtain his tax receipt or exemption
5128	5128	9 determination, in which event the transaction reporting return
5129	5129	10 and tax remittance (if a tax payment was required) shall be
5130	5130	11 credited by the Department to the proper retailer's account
5131	5131	12 with the Department, but without the 2.1% or 1.75% discount
5132	5132	13 provided for in this Section being allowed. When the user pays
5133	5133	14 the tax directly to the Department, he shall pay the tax in the
5134	5134	15 same amount and in the same form in which it would be remitted
5135	5135	16 if the tax had been remitted to the Department by the retailer.
5136	5136	17 Refunds made by the seller during the preceding return
5137	5137	18 period to purchasers, on account of tangible personal property
5138	5138	19 returned to the seller, shall be allowed as a deduction under
5139	5139	20 subdivision 5 of his monthly or quarterly return, as the case
5140	5140	21 may be, in case the seller had theretofore included the
5141	5141	22 receipts from the sale of such tangible personal property in a
5142	5142	23 return filed by him and had paid the tax imposed by this Act
5143	5143	24 with respect to such receipts.
5144	5144	25 Where the seller is a corporation, the return filed on
5145	5145	26 behalf of such corporation shall be signed by the president,
5146	5146
5147	5147
5148	5148
5149	5149
5150	5150
5151	5151	HB2592 - 137 - LRB103 26319 HLH 52680 b
5152	5152
5153	5153
5154	5154	HB2592- 138 -LRB103 26319 HLH 52680 b HB2592 - 138 - LRB103 26319 HLH 52680 b
5155	5155	HB2592 - 138 - LRB103 26319 HLH 52680 b
5156	5156	1 vice-president, secretary or treasurer or by the properly
5157	5157	2 accredited agent of such corporation.
5158	5158	3 Where the seller is a limited liability company, the
5159	5159	4 return filed on behalf of the limited liability company shall
5160	5160	5 be signed by a manager, member, or properly accredited agent
5161	5161	6 of the limited liability company.
5162	5162	7 Except as provided in this Section, the retailer filing
5163	5163	8 the return under this Section shall, at the time of filing such
5164	5164	9 return, pay to the Department the amount of tax imposed by this
5165	5165	10 Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
5166	5166	11 on and after January 1, 1990, or $5 per calendar year,
5167	5167	12 whichever is greater, which is allowed to reimburse the
5168	5168	13 retailer for the expenses incurred in keeping records,
5169	5169	14 preparing and filing returns, remitting the tax and supplying
5170	5170	15 data to the Department on request. On and after January 1,
5171	5171	16 2021, a certified service provider, as defined in the Leveling
5172	5172	17 the Playing Field for Illinois Retail Act, filing the return
5173	5173	18 under this Section on behalf of a remote retailer shall, at the
5174	5174	19 time of such return, pay to the Department the amount of tax
5175	5175	20 imposed by this Act less a discount of 1.75%. A remote retailer
5176	5176	21 using a certified service provider to file a return on its
5177	5177	22 behalf, as provided in the Leveling the Playing Field for
5178	5178	23 Illinois Retail Act, is not eligible for the discount. When
5179	5179	24 determining the discount allowed under this Section, retailers
5180	5180	25 shall include the amount of tax that would have been due at the
5181	5181	26 1% rate but for the 0% rate imposed under Public Act 102-700
5182	5182
5183	5183
5184	5184
5185	5185
5186	5186
5187	5187	HB2592 - 138 - LRB103 26319 HLH 52680 b
5188	5188
5189	5189
5190	5190	HB2592- 139 -LRB103 26319 HLH 52680 b HB2592 - 139 - LRB103 26319 HLH 52680 b
5191	5191	HB2592 - 139 - LRB103 26319 HLH 52680 b
5192	5192	1 this amendatory Act of the 102nd General Assembly. When
5193	5193	2 determining the discount allowed under this Section, retailers
5194	5194	3 shall include the amount of tax that would have been due at the
5195	5195	4 6.25% rate but for the 1.25% rate imposed on sales tax holiday
5196	5196	5 items under Public Act 102-700 this amendatory Act of the
5197	5197	6 102nd General Assembly. The discount under this Section is not
5198	5198	7 allowed for the 1.25% portion of taxes paid on aviation fuel
5199	5199	8 that is subject to the revenue use requirements of 49 U.S.C.
5200	5200	9 47107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
5201	5201	10 Section 2d of this Act shall be included in the amount on which
5202	5202	11 such 2.1% or 1.75% discount is computed. In the case of
5203	5203	12 retailers who report and pay the tax on a transaction by
5204	5204	13 transaction basis, as provided in this Section, such discount
5205	5205	14 shall be taken with each such tax remittance instead of when
5206	5206	15 such retailer files his periodic return. The discount allowed
5207	5207	16 under this Section is allowed only for returns that are filed
5208	5208	17 in the manner required by this Act. The Department may
5209	5209	18 disallow the discount for retailers whose certificate of
5210	5210	19 registration is revoked at the time the return is filed, but
5211	5211	20 only if the Department's decision to revoke the certificate of
5212	5212	21 registration has become final.
5213	5213	22 Before October 1, 2000, if the taxpayer's average monthly
5214	5214	23 tax liability to the Department under this Act, the Use Tax
5215	5215	24 Act, the Service Occupation Tax Act, and the Service Use Tax
5216	5216	25 Act, excluding any liability for prepaid sales tax to be
5217	5217	26 remitted in accordance with Section 2d of this Act, was
5218	5218
5219	5219
5220	5220
5221	5221
5222	5222
5223	5223	HB2592 - 139 - LRB103 26319 HLH 52680 b
5224	5224
5225	5225
5226	5226	HB2592- 140 -LRB103 26319 HLH 52680 b HB2592 - 140 - LRB103 26319 HLH 52680 b
5227	5227	HB2592 - 140 - LRB103 26319 HLH 52680 b
5228	5228	1 $10,000 or more during the preceding 4 complete calendar
5229	5229	2 quarters, he shall file a return with the Department each
5230	5230	3 month by the 20th day of the month next following the month
5231	5231	4 during which such tax liability is incurred and shall make
5232	5232	5 payments to the Department on or before the 7th, 15th, 22nd and
5233	5233	6 last day of the month during which such liability is incurred.
5234	5234	7 On and after October 1, 2000, if the taxpayer's average
5235	5235	8 monthly tax liability to the Department under this Act, the
5236	5236	9 Use Tax Act, the Service Occupation Tax Act, and the Service
5237	5237	10 Use Tax Act, excluding any liability for prepaid sales tax to
5238	5238	11 be remitted in accordance with Section 2d of this Act, was
5239	5239	12 $20,000 or more during the preceding 4 complete calendar
5240	5240	13 quarters, he shall file a return with the Department each
5241	5241	14 month by the 20th day of the month next following the month
5242	5242	15 during which such tax liability is incurred and shall make
5243	5243	16 payment to the Department on or before the 7th, 15th, 22nd and
5244	5244	17 last day of the month during which such liability is incurred.
5245	5245	18 If the month during which such tax liability is incurred began
5246	5246	19 prior to January 1, 1985, each payment shall be in an amount
5247	5247	20 equal to 1/4 of the taxpayer's actual liability for the month
5248	5248	21 or an amount set by the Department not to exceed 1/4 of the
5249	5249	22 average monthly liability of the taxpayer to the Department
5250	5250	23 for the preceding 4 complete calendar quarters (excluding the
5251	5251	24 month of highest liability and the month of lowest liability
5252	5252	25 in such 4 quarter period). If the month during which such tax
5253	5253	26 liability is incurred begins on or after January 1, 1985 and
5254	5254
5255	5255
5256	5256
5257	5257
5258	5258
5259	5259	HB2592 - 140 - LRB103 26319 HLH 52680 b
5260	5260
5261	5261
5262	5262	HB2592- 141 -LRB103 26319 HLH 52680 b HB2592 - 141 - LRB103 26319 HLH 52680 b
5263	5263	HB2592 - 141 - LRB103 26319 HLH 52680 b
5264	5264	1 prior to January 1, 1987, each payment shall be in an amount
5265	5265	2 equal to 22.5% of the taxpayer's actual liability for the
5266	5266	3 month or 27.5% of the taxpayer's liability for the same
5267	5267	4 calendar month of the preceding year. If the month during
5268	5268	5 which such tax liability is incurred begins on or after
5269	5269	6 January 1, 1987 and prior to January 1, 1988, each payment
5270	5270	7 shall be in an amount equal to 22.5% of the taxpayer's actual
5271	5271	8 liability for the month or 26.25% of the taxpayer's liability
5272	5272	9 for the same calendar month of the preceding year. If the month
5273	5273	10 during which such tax liability is incurred begins on or after
5274	5274	11 January 1, 1988, and prior to January 1, 1989, or begins on or
5275	5275	12 after January 1, 1996, each payment shall be in an amount equal
5276	5276	13 to 22.5% of the taxpayer's actual liability for the month or
5277	5277	14 25% of the taxpayer's liability for the same calendar month of
5278	5278	15 the preceding year. If the month during which such tax
5279	5279	16 liability is incurred begins on or after January 1, 1989, and
5280	5280	17 prior to January 1, 1996, each payment shall be in an amount
5281	5281	18 equal to 22.5% of the taxpayer's actual liability for the
5282	5282	19 month or 25% of the taxpayer's liability for the same calendar
5283	5283	20 month of the preceding year or 100% of the taxpayer's actual
5284	5284	21 liability for the quarter monthly reporting period. The amount
5285	5285	22 of such quarter monthly payments shall be credited against the
5286	5286	23 final tax liability of the taxpayer's return for that month.
5287	5287	24 Before October 1, 2000, once applicable, the requirement of
5288	5288	25 the making of quarter monthly payments to the Department by
5289	5289	26 taxpayers having an average monthly tax liability of $10,000
5290	5290
5291	5291
5292	5292
5293	5293
5294	5294
5295	5295	HB2592 - 141 - LRB103 26319 HLH 52680 b
5296	5296
5297	5297
5298	5298	HB2592- 142 -LRB103 26319 HLH 52680 b HB2592 - 142 - LRB103 26319 HLH 52680 b
5299	5299	HB2592 - 142 - LRB103 26319 HLH 52680 b
5300	5300	1 or more as determined in the manner provided above shall
5301	5301	2 continue until such taxpayer's average monthly liability to
5302	5302	3 the Department during the preceding 4 complete calendar
5303	5303	4 quarters (excluding the month of highest liability and the
5304	5304	5 month of lowest liability) is less than $9,000, or until such
5305	5305	6 taxpayer's average monthly liability to the Department as
5306	5306	7 computed for each calendar quarter of the 4 preceding complete
5307	5307	8 calendar quarter period is less than $10,000. However, if a
5308	5308	9 taxpayer can show the Department that a substantial change in
5309	5309	10 the taxpayer's business has occurred which causes the taxpayer
5310	5310	11 to anticipate that his average monthly tax liability for the
5311	5311	12 reasonably foreseeable future will fall below the $10,000
5312	5312	13 threshold stated above, then such taxpayer may petition the
5313	5313	14 Department for a change in such taxpayer's reporting status.
5314	5314	15 On and after October 1, 2000, once applicable, the requirement
5315	5315	16 of the making of quarter monthly payments to the Department by
5316	5316	17 taxpayers having an average monthly tax liability of $20,000
5317	5317	18 or more as determined in the manner provided above shall
5318	5318	19 continue until such taxpayer's average monthly liability to
5319	5319	20 the Department during the preceding 4 complete calendar
5320	5320	21 quarters (excluding the month of highest liability and the
5321	5321	22 month of lowest liability) is less than $19,000 or until such
5322	5322	23 taxpayer's average monthly liability to the Department as
5323	5323	24 computed for each calendar quarter of the 4 preceding complete
5324	5324	25 calendar quarter period is less than $20,000. However, if a
5325	5325	26 taxpayer can show the Department that a substantial change in
5326	5326
5327	5327
5328	5328
5329	5329
5330	5330
5331	5331	HB2592 - 142 - LRB103 26319 HLH 52680 b
5332	5332
5333	5333
5334	5334	HB2592- 143 -LRB103 26319 HLH 52680 b HB2592 - 143 - LRB103 26319 HLH 52680 b
5335	5335	HB2592 - 143 - LRB103 26319 HLH 52680 b
5336	5336	1 the taxpayer's business has occurred which causes the taxpayer
5337	5337	2 to anticipate that his average monthly tax liability for the
5338	5338	3 reasonably foreseeable future will fall below the $20,000
5339	5339	4 threshold stated above, then such taxpayer may petition the
5340	5340	5 Department for a change in such taxpayer's reporting status.
5341	5341	6 The Department shall change such taxpayer's reporting status
5342	5342	7 unless it finds that such change is seasonal in nature and not
5343	5343	8 likely to be long term. Quarter monthly payment status shall
5344	5344	9 be determined under this paragraph as if the rate reduction to
5345	5345	10 0% in Public Act 102-700 this amendatory Act of the 102nd
5346	5346	11 General Assembly on food for human consumption that is to be
5347	5347	12 consumed off the premises where it is sold (other than
5348	5348	13 alcoholic beverages, food consisting of or infused with adult
5349	5349	14 use cannabis, soft drinks, and food that has been prepared for
5350	5350	15 immediate consumption) had not occurred. For quarter monthly
5351	5351	16 payments due under this paragraph on or after July 1, 2023 and
5352	5352	17 through June 30, 2024, "25% of the taxpayer's liability for
5353	5353	18 the same calendar month of the preceding year" shall be
5354	5354	19 determined as if the rate reduction to 0% in Public Act 102-700
5355	5355	20 this amendatory Act of the 102nd General Assembly had not
5356	5356	21 occurred. Quarter monthly payment status shall be determined
5357	5357	22 under this paragraph as if the rate reduction to 1.25% in
5358	5358	23 Public Act 102-700 this amendatory Act of the 102nd General
5359	5359	24 Assembly on sales tax holiday items had not occurred. For
5360	5360	25 quarter monthly payments due on or after July 1, 2023 and
5361	5361	26 through June 30, 2024, "25% of the taxpayer's liability for
5362	5362
5363	5363
5364	5364
5365	5365
5366	5366
5367	5367	HB2592 - 143 - LRB103 26319 HLH 52680 b
5368	5368
5369	5369
5370	5370	HB2592- 144 -LRB103 26319 HLH 52680 b HB2592 - 144 - LRB103 26319 HLH 52680 b
5371	5371	HB2592 - 144 - LRB103 26319 HLH 52680 b
5372	5372	1 the same calendar month of the preceding year" shall be
5373	5373	2 determined as if the rate reduction to 1.25% in Public Act
5374	5374	3 102-700 this amendatory Act of the 102nd General Assembly on
5375	5375	4 sales tax holiday items had not occurred. If any such quarter
5376	5376	5 monthly payment is not paid at the time or in the amount
5377	5377	6 required by this Section, then the taxpayer shall be liable
5378	5378	7 for penalties and interest on the difference between the
5379	5379	8 minimum amount due as a payment and the amount of such quarter
5380	5380	9 monthly payment actually and timely paid, except insofar as
5381	5381	10 the taxpayer has previously made payments for that month to
5382	5382	11 the Department in excess of the minimum payments previously
5383	5383	12 due as provided in this Section. The Department shall make
5384	5384	13 reasonable rules and regulations to govern the quarter monthly
5385	5385	14 payment amount and quarter monthly payment dates for taxpayers
5386	5386	15 who file on other than a calendar monthly basis.
5387	5387	16 The provisions of this paragraph apply before October 1,
5388	5388	17 2001. Without regard to whether a taxpayer is required to make
5389	5389	18 quarter monthly payments as specified above, any taxpayer who
5390	5390	19 is required by Section 2d of this Act to collect and remit
5391	5391	20 prepaid taxes and has collected prepaid taxes which average in
5392	5392	21 excess of $25,000 per month during the preceding 2 complete
5393	5393	22 calendar quarters, shall file a return with the Department as
5394	5394	23 required by Section 2f and shall make payments to the
5395	5395	24 Department on or before the 7th, 15th, 22nd and last day of the
5396	5396	25 month during which such liability is incurred. If the month
5397	5397	26 during which such tax liability is incurred began prior to
5398	5398
5399	5399
5400	5400
5401	5401
5402	5402
5403	5403	HB2592 - 144 - LRB103 26319 HLH 52680 b
5404	5404
5405	5405
5406	5406	HB2592- 145 -LRB103 26319 HLH 52680 b HB2592 - 145 - LRB103 26319 HLH 52680 b
5407	5407	HB2592 - 145 - LRB103 26319 HLH 52680 b
5408	5408	1 September 1, 1985 (the effective date of Public Act 84-221),
5409	5409	2 each payment shall be in an amount not less than 22.5% of the
5410	5410	3 taxpayer's actual liability under Section 2d. If the month
5411	5411	4 during which such tax liability is incurred begins on or after
5412	5412	5 January 1, 1986, each payment shall be in an amount equal to
5413	5413	6 22.5% of the taxpayer's actual liability for the month or
5414	5414	7 27.5% of the taxpayer's liability for the same calendar month
5415	5415	8 of the preceding calendar year. If the month during which such
5416	5416	9 tax liability is incurred begins on or after January 1, 1987,
5417	5417	10 each payment shall be in an amount equal to 22.5% of the
5418	5418	11 taxpayer's actual liability for the month or 26.25% of the
5419	5419	12 taxpayer's liability for the same calendar month of the
5420	5420	13 preceding year. The amount of such quarter monthly payments
5421	5421	14 shall be credited against the final tax liability of the
5422	5422	15 taxpayer's return for that month filed under this Section or
5423	5423	16 Section 2f, as the case may be. Once applicable, the
5424	5424	17 requirement of the making of quarter monthly payments to the
5425	5425	18 Department pursuant to this paragraph shall continue until
5426	5426	19 such taxpayer's average monthly prepaid tax collections during
5427	5427	20 the preceding 2 complete calendar quarters is $25,000 or less.
5428	5428	21 If any such quarter monthly payment is not paid at the time or
5429	5429	22 in the amount required, the taxpayer shall be liable for
5430	5430	23 penalties and interest on such difference, except insofar as
5431	5431	24 the taxpayer has previously made payments for that month in
5432	5432	25 excess of the minimum payments previously due.
5433	5433	26 The provisions of this paragraph apply on and after
5434	5434
5435	5435
5436	5436
5437	5437
5438	5438
5439	5439	HB2592 - 145 - LRB103 26319 HLH 52680 b
5440	5440
5441	5441
5442	5442	HB2592- 146 -LRB103 26319 HLH 52680 b HB2592 - 146 - LRB103 26319 HLH 52680 b
5443	5443	HB2592 - 146 - LRB103 26319 HLH 52680 b
5444	5444	1 October 1, 2001. Without regard to whether a taxpayer is
5445	5445	2 required to make quarter monthly payments as specified above,
5446	5446	3 any taxpayer who is required by Section 2d of this Act to
5447	5447	4 collect and remit prepaid taxes and has collected prepaid
5448	5448	5 taxes that average in excess of $20,000 per month during the
5449	5449	6 preceding 4 complete calendar quarters shall file a return
5450	5450	7 with the Department as required by Section 2f and shall make
5451	5451	8 payments to the Department on or before the 7th, 15th, 22nd and
5452	5452	9 last day of the month during which the liability is incurred.
5453	5453	10 Each payment shall be in an amount equal to 22.5% of the
5454	5454	11 taxpayer's actual liability for the month or 25% of the
5455	5455	12 taxpayer's liability for the same calendar month of the
5456	5456	13 preceding year. The amount of the quarter monthly payments
5457	5457	14 shall be credited against the final tax liability of the
5458	5458	15 taxpayer's return for that month filed under this Section or
5459	5459	16 Section 2f, as the case may be. Once applicable, the
5460	5460	17 requirement of the making of quarter monthly payments to the
5461	5461	18 Department pursuant to this paragraph shall continue until the
5462	5462	19 taxpayer's average monthly prepaid tax collections during the
5463	5463	20 preceding 4 complete calendar quarters (excluding the month of
5464	5464	21 highest liability and the month of lowest liability) is less
5465	5465	22 than $19,000 or until such taxpayer's average monthly
5466	5466	23 liability to the Department as computed for each calendar
5467	5467	24 quarter of the 4 preceding complete calendar quarters is less
5468	5468	25 than $20,000. If any such quarter monthly payment is not paid
5469	5469	26 at the time or in the amount required, the taxpayer shall be
5470	5470
5471	5471
5472	5472
5473	5473
5474	5474
5475	5475	HB2592 - 146 - LRB103 26319 HLH 52680 b
5476	5476
5477	5477
5478	5478	HB2592- 147 -LRB103 26319 HLH 52680 b HB2592 - 147 - LRB103 26319 HLH 52680 b
5479	5479	HB2592 - 147 - LRB103 26319 HLH 52680 b
5480	5480	1 liable for penalties and interest on such difference, except
5481	5481	2 insofar as the taxpayer has previously made payments for that
5482	5482	3 month in excess of the minimum payments previously due.
5483	5483	4 If any payment provided for in this Section exceeds the
5484	5484	5 taxpayer's liabilities under this Act, the Use Tax Act, the
5485	5485	6 Service Occupation Tax Act and the Service Use Tax Act, as
5486	5486	7 shown on an original monthly return, the Department shall, if
5487	5487	8 requested by the taxpayer, issue to the taxpayer a credit
5488	5488	9 memorandum no later than 30 days after the date of payment. The
5489	5489	10 credit evidenced by such credit memorandum may be assigned by
5490	5490	11 the taxpayer to a similar taxpayer under this Act, the Use Tax
5491	5491	12 Act, the Service Occupation Tax Act or the Service Use Tax Act,
5492	5492	13 in accordance with reasonable rules and regulations to be
5493	5493	14 prescribed by the Department. If no such request is made, the
5494	5494	15 taxpayer may credit such excess payment against tax liability
5495	5495	16 subsequently to be remitted to the Department under this Act,
5496	5496	17 the Use Tax Act, the Service Occupation Tax Act or the Service
5497	5497	18 Use Tax Act, in accordance with reasonable rules and
5498	5498	19 regulations prescribed by the Department. If the Department
5499	5499	20 subsequently determined that all or any part of the credit
5500	5500	21 taken was not actually due to the taxpayer, the taxpayer's
5501	5501	22 2.1% and 1.75% vendor's discount shall be reduced by 2.1% or
5502	5502	23 1.75% of the difference between the credit taken and that
5503	5503	24 actually due, and that taxpayer shall be liable for penalties
5504	5504	25 and interest on such difference.
5505	5505	26 If a retailer of motor fuel is entitled to a credit under
5506	5506
5507	5507
5508	5508
5509	5509
5510	5510
5511	5511	HB2592 - 147 - LRB103 26319 HLH 52680 b
5512	5512
5513	5513
5514	5514	HB2592- 148 -LRB103 26319 HLH 52680 b HB2592 - 148 - LRB103 26319 HLH 52680 b
5515	5515	HB2592 - 148 - LRB103 26319 HLH 52680 b
5516	5516	1 Section 2d of this Act which exceeds the taxpayer's liability
5517	5517	2 to the Department under this Act for the month for which the
5518	5518	3 taxpayer is filing a return, the Department shall issue the
5519	5519	4 taxpayer a credit memorandum for the excess.
5520	5520	5 Beginning January 1, 1990, each month the Department shall
5521	5521	6 pay into the Local Government Tax Fund, a special fund in the
5522	5522	7 State treasury which is hereby created, the net revenue
5523	5523	8 realized for the preceding month from the 1% tax imposed under
5524	5524	9 this Act.
5525	5525	10 Beginning January 1, 1990, each month the Department shall
5526	5526	11 pay into the County and Mass Transit District Fund, a special
5527	5527	12 fund in the State treasury which is hereby created, 4% of the
5528	5528	13 net revenue realized for the preceding month from the 6.25%
5529	5529	14 general rate other than aviation fuel sold on or after
5530	5530	15 December 1, 2019. This exception for aviation fuel only
5531	5531	16 applies for so long as the revenue use requirements of 49
5532	5532	17 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
5533	5533	18 Beginning August 1, 2000, and beginning again on August 1,
5534	5534	19 2023, each month the Department shall pay into the County and
5535	5535	20 Mass Transit District Fund 20% of the net revenue realized for
5536	5536	21 the preceding month from the 1.25% rate on the selling price of
5537	5537	22 motor fuel and gasohol. If, in any month, the tax on sales tax
5538	5538	23 holiday items, as defined in Section 2-8, is imposed at the
5539	5539	24 rate of 1.25%, then the Department shall pay 20% of the net
5540	5540	25 revenue realized for that month from the 1.25% rate on the
5541	5541	26 selling price of sales tax holiday items into the County and
5542	5542
5543	5543
5544	5544
5545	5545
5546	5546
5547	5547	HB2592 - 148 - LRB103 26319 HLH 52680 b
5548	5548
5549	5549
5550	5550	HB2592- 149 -LRB103 26319 HLH 52680 b HB2592 - 149 - LRB103 26319 HLH 52680 b
5551	5551	HB2592 - 149 - LRB103 26319 HLH 52680 b
5552	5552	1 Mass Transit District Fund.
5553	5553	2 Beginning January 1, 1990, each month the Department shall
5554	5554	3 pay into the Local Government Tax Fund 16% of the net revenue
5555	5555	4 realized for the preceding month from the 6.25% general rate
5556	5556	5 on the selling price of tangible personal property other than
5557	5557	6 aviation fuel sold on or after December 1, 2019. This
5558	5558	7 exception for aviation fuel only applies for so long as the
5559	5559	8 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
5560	5560	9 47133 are binding on the State.
5561	5561	10 For aviation fuel sold on or after December 1, 2019, each
5562	5562	11 month the Department shall pay into the State Aviation Program
5563	5563	12 Fund 20% of the net revenue realized for the preceding month
5564	5564	13 from the 6.25% general rate on the selling price of aviation
5565	5565	14 fuel, less an amount estimated by the Department to be
5566	5566	15 required for refunds of the 20% portion of the tax on aviation
5567	5567	16 fuel under this Act, which amount shall be deposited into the
5568	5568	17 Aviation Fuel Sales Tax Refund Fund. The Department shall only
5569	5569	18 pay moneys into the State Aviation Program Fund and the
5570	5570	19 Aviation Fuel Sales Tax Refund Fund under this Act for so long
5571	5571	20 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
5572	5572	21 U.S.C. 47133 are binding on the State.
5573	5573	22 Beginning August 1, 2000, and beginning again on August 1,
5574	5574	23 2023, each month the Department shall pay into the Local
5575	5575	24 Government Tax Fund 80% of the net revenue realized for the
5576	5576	25 preceding month from the 1.25% rate on the selling price of
5577	5577	26 motor fuel and gasohol. If, in any month, the tax on sales tax
5578	5578
5579	5579
5580	5580
5581	5581
5582	5582
5583	5583	HB2592 - 149 - LRB103 26319 HLH 52680 b
5584	5584
5585	5585
5586	5586	HB2592- 150 -LRB103 26319 HLH 52680 b HB2592 - 150 - LRB103 26319 HLH 52680 b
5587	5587	HB2592 - 150 - LRB103 26319 HLH 52680 b
5588	5588	1 holiday items, as defined in Section 2-8, is imposed at the
5589	5589	2 rate of 1.25%, then the Department shall pay 80% of the net
5590	5590	3 revenue realized for that month from the 1.25% rate on the
5591	5591	4 selling price of sales tax holiday items into the Local
5592	5592	5 Government Tax Fund.
5593	5593	6 Beginning October 1, 2009, each month the Department shall
5594	5594	7 pay into the Capital Projects Fund an amount that is equal to
5595	5595	8 an amount estimated by the Department to represent 80% of the
5596	5596	9 net revenue realized for the preceding month from the sale of
5597	5597	10 candy, grooming and hygiene products, and soft drinks that had
5598	5598	11 been taxed at a rate of 1% prior to September 1, 2009 but that
5599	5599	12 are now taxed at 6.25%.
5600	5600	13 Beginning July 1, 2011, each month the Department shall
5601	5601	14 pay into the Clean Air Act Permit Fund 80% of the net revenue
5602	5602	15 realized for the preceding month from the 6.25% general rate
5603	5603	16 on the selling price of sorbents used in Illinois in the
5604	5604	17 process of sorbent injection as used to comply with the
5605	5605	18 Environmental Protection Act or the federal Clean Air Act, but
5606	5606	19 the total payment into the Clean Air Act Permit Fund under this
5607	5607	20 Act and the Use Tax Act shall not exceed $2,000,000 in any
5608	5608	21 fiscal year.
5609	5609	22 Beginning July 1, 2013, each month the Department shall
5610	5610	23 pay into the Underground Storage Tank Fund from the proceeds
5611	5611	24 collected under this Act, the Use Tax Act, the Service Use Tax
5612	5612	25 Act, and the Service Occupation Tax Act an amount equal to the
5613	5613	26 average monthly deficit in the Underground Storage Tank Fund
5614	5614
5615	5615
5616	5616
5617	5617
5618	5618
5619	5619	HB2592 - 150 - LRB103 26319 HLH 52680 b
5620	5620
5621	5621
5622	5622	HB2592- 151 -LRB103 26319 HLH 52680 b HB2592 - 151 - LRB103 26319 HLH 52680 b
5623	5623	HB2592 - 151 - LRB103 26319 HLH 52680 b
5624	5624	1 during the prior year, as certified annually by the Illinois
5625	5625	2 Environmental Protection Agency, but the total payment into
5626	5626	3 the Underground Storage Tank Fund under this Act, the Use Tax
5627	5627	4 Act, the Service Use Tax Act, and the Service Occupation Tax
5628	5628	5 Act shall not exceed $18,000,000 in any State fiscal year. As
5629	5629	6 used in this paragraph, the "average monthly deficit" shall be
5630	5630	7 equal to the difference between the average monthly claims for
5631	5631	8 payment by the fund and the average monthly revenues deposited
5632	5632	9 into the fund, excluding payments made pursuant to this
5633	5633	10 paragraph.
5634	5634	11 Beginning July 1, 2015, of the remainder of the moneys
5635	5635	12 received by the Department under the Use Tax Act, the Service
5636	5636	13 Use Tax Act, the Service Occupation Tax Act, and this Act, each
5637	5637	14 month the Department shall deposit $500,000 into the State
5638	5638	15 Crime Laboratory Fund.
5639	5639	16 Of the remainder of the moneys received by the Department
5640	5640	17 pursuant to this Act, (a) 1.75% thereof shall be paid into the
5641	5641	18 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
5642	5642	19 and after July 1, 1989, 3.8% thereof shall be paid into the
5643	5643	20 Build Illinois Fund; provided, however, that if in any fiscal
5644	5644	21 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
5645	5645	22 may be, of the moneys received by the Department and required
5646	5646	23 to be paid into the Build Illinois Fund pursuant to this Act,
5647	5647	24 Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
5648	5648	25 Act, and Section 9 of the Service Occupation Tax Act, such Acts
5649	5649	26 being hereinafter called the "Tax Acts" and such aggregate of
5650	5650
5651	5651
5652	5652
5653	5653
5654	5654
5655	5655	HB2592 - 151 - LRB103 26319 HLH 52680 b
5656	5656
5657	5657
5658	5658	HB2592- 152 -LRB103 26319 HLH 52680 b HB2592 - 152 - LRB103 26319 HLH 52680 b
5659	5659	HB2592 - 152 - LRB103 26319 HLH 52680 b
5660	5660	1 2.2% or 3.8%, as the case may be, of moneys being hereinafter
5661	5661	2 called the "Tax Act Amount", and (2) the amount transferred to
5662	5662	3 the Build Illinois Fund from the State and Local Sales Tax
5663	5663	4 Reform Fund shall be less than the Annual Specified Amount (as
5664	5664	5 hereinafter defined), an amount equal to the difference shall
5665	5665	6 be immediately paid into the Build Illinois Fund from other
5666	5666	7 moneys received by the Department pursuant to the Tax Acts;
5667	5667	8 the "Annual Specified Amount" means the amounts specified
5668	5668	9 below for fiscal years 1986 through 1993:
5669	5669	10Fiscal YearAnnual Specified Amount111986$54,800,000121987$76,650,000131988$80,480,000141989$88,510,000151990$115,330,000161991$145,470,000171992$182,730,000181993$206,520,000; 10 Fiscal Year Annual Specified Amount 11 1986 $54,800,000 12 1987 $76,650,000 13 1988 $80,480,000 14 1989 $88,510,000 15 1990 $115,330,000 16 1991 $145,470,000 17 1992 $182,730,000 18 1993 $206,520,000;
5670	5670	10 Fiscal Year Annual Specified Amount
5671	5671	11 1986 $54,800,000
5672	5672	12 1987 $76,650,000
5673	5673	13 1988 $80,480,000
5674	5674	14 1989 $88,510,000
5675	5675	15 1990 $115,330,000
5676	5676	16 1991 $145,470,000
5677	5677	17 1992 $182,730,000
5678	5678	18 1993 $206,520,000;
5679	5679	19 and means the Certified Annual Debt Service Requirement (as
5680	5680	20 defined in Section 13 of the Build Illinois Bond Act) or the
5681	5681	21 Tax Act Amount, whichever is greater, for fiscal year 1994 and
5682	5682	22 each fiscal year thereafter; and further provided, that if on
5683	5683	23 the last business day of any month the sum of (1) the Tax Act
5684	5684	24 Amount required to be deposited into the Build Illinois Bond
5685	5685	25 Account in the Build Illinois Fund during such month and (2)
5686	5686	26 the amount transferred to the Build Illinois Fund from the
5687	5687
5688	5688
5689	5689
5690	5690
5691	5691
5692	5692	HB2592 - 152 - LRB103 26319 HLH 52680 b
5693	5693
5694	5694
5695	5695	10 Fiscal Year Annual Specified Amount
5696	5696	11 1986 $54,800,000
5697	5697	12 1987 $76,650,000
5698	5698	13 1988 $80,480,000
5699	5699	14 1989 $88,510,000
5700	5700	15 1990 $115,330,000
5701	5701	16 1991 $145,470,000
5702	5702	17 1992 $182,730,000
5703	5703	18 1993 $206,520,000;
5704	5704
5705	5705
5706	5706	HB2592- 153 -LRB103 26319 HLH 52680 b HB2592 - 153 - LRB103 26319 HLH 52680 b
5707	5707	HB2592 - 153 - LRB103 26319 HLH 52680 b
5708	5708	1 State and Local Sales Tax Reform Fund shall have been less than
5709	5709	2 1/12 of the Annual Specified Amount, an amount equal to the
5710	5710	3 difference shall be immediately paid into the Build Illinois
5711	5711	4 Fund from other moneys received by the Department pursuant to
5712	5712	5 the Tax Acts; and, further provided, that in no event shall the
5713	5713	6 payments required under the preceding proviso result in
5714	5714	7 aggregate payments into the Build Illinois Fund pursuant to
5715	5715	8 this clause (b) for any fiscal year in excess of the greater of
5716	5716	9 (i) the Tax Act Amount or (ii) the Annual Specified Amount for
5717	5717	10 such fiscal year. The amounts payable into the Build Illinois
5718	5718	11 Fund under clause (b) of the first sentence in this paragraph
5719	5719	12 shall be payable only until such time as the aggregate amount
5720	5720	13 on deposit under each trust indenture securing Bonds issued
5721	5721	14 and outstanding pursuant to the Build Illinois Bond Act is
5722	5722	15 sufficient, taking into account any future investment income,
5723	5723	16 to fully provide, in accordance with such indenture, for the
5724	5724	17 defeasance of or the payment of the principal of, premium, if
5725	5725	18 any, and interest on the Bonds secured by such indenture and on
5726	5726	19 any Bonds expected to be issued thereafter and all fees and
5727	5727	20 costs payable with respect thereto, all as certified by the
5728	5728	21 Director of the Bureau of the Budget (now Governor's Office of
5729	5729	22 Management and Budget). If on the last business day of any
5730	5730	23 month in which Bonds are outstanding pursuant to the Build
5731	5731	24 Illinois Bond Act, the aggregate of moneys deposited in the
5732	5732	25 Build Illinois Bond Account in the Build Illinois Fund in such
5733	5733	26 month shall be less than the amount required to be transferred
5734	5734
5735	5735
5736	5736
5737	5737
5738	5738
5739	5739	HB2592 - 153 - LRB103 26319 HLH 52680 b
5740	5740
5741	5741
5742	5742	HB2592- 154 -LRB103 26319 HLH 52680 b HB2592 - 154 - LRB103 26319 HLH 52680 b
5743	5743	HB2592 - 154 - LRB103 26319 HLH 52680 b
5744	5744	1 in such month from the Build Illinois Bond Account to the Build
5745	5745	2 Illinois Bond Retirement and Interest Fund pursuant to Section
5746	5746	3 13 of the Build Illinois Bond Act, an amount equal to such
5747	5747	4 deficiency shall be immediately paid from other moneys
5748	5748	5 received by the Department pursuant to the Tax Acts to the
5749	5749	6 Build Illinois Fund; provided, however, that any amounts paid
5750	5750	7 to the Build Illinois Fund in any fiscal year pursuant to this
5751	5751	8 sentence shall be deemed to constitute payments pursuant to
5752	5752	9 clause (b) of the first sentence of this paragraph and shall
5753	5753	10 reduce the amount otherwise payable for such fiscal year
5754	5754	11 pursuant to that clause (b). The moneys received by the
5755	5755	12 Department pursuant to this Act and required to be deposited
5756	5756	13 into the Build Illinois Fund are subject to the pledge, claim
5757	5757	14 and charge set forth in Section 12 of the Build Illinois Bond
5758	5758	15 Act.
5759	5759	16 Subject to payment of amounts into the Build Illinois Fund
5760	5760	17 as provided in the preceding paragraph or in any amendment
5761	5761	18 thereto hereafter enacted, the following specified monthly
5762	5762	19 installment of the amount requested in the certificate of the
5763	5763	20 Chairman of the Metropolitan Pier and Exposition Authority
5764	5764	21 provided under Section 8.25f of the State Finance Act, but not
5765	5765	22 in excess of sums designated as "Total Deposit", shall be
5766	5766	23 deposited in the aggregate from collections under Section 9 of
5767	5767	24 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
5768	5768	25 9 of the Service Occupation Tax Act, and Section 3 of the
5769	5769	26 Retailers' Occupation Tax Act into the McCormick Place
5770	5770
5771	5771
5772	5772
5773	5773
5774	5774
5775	5775	HB2592 - 154 - LRB103 26319 HLH 52680 b
5776	5776
5777	5777
5778	5778	HB2592- 155 -LRB103 26319 HLH 52680 b HB2592 - 155 - LRB103 26319 HLH 52680 b
5779	5779	HB2592 - 155 - LRB103 26319 HLH 52680 b
5780	5780	1 Expansion Project Fund in the specified fiscal years.
5781	5781	2Fiscal YearTotal Deposit31993 $041994 53,000,00051995 58,000,00061996 61,000,00071997 64,000,00081998 68,000,00091999 71,000,000102000 75,000,000112001 80,000,000122002 93,000,000132003 99,000,000142004103,000,000152005108,000,000162006113,000,000172007119,000,000182008126,000,000192009132,000,000202010139,000,000212011146,000,000222012153,000,000232013161,000,000242014170,000,000252015179,000,000262016189,000,000 2 Fiscal Year Total Deposit 3 1993 $0 4 1994 53,000,000 5 1995 58,000,000 6 1996 61,000,000 7 1997 64,000,000 8 1998 68,000,000 9 1999 71,000,000 10 2000 75,000,000 11 2001 80,000,000 12 2002 93,000,000 13 2003 99,000,000 14 2004 103,000,000 15 2005 108,000,000 16 2006 113,000,000 17 2007 119,000,000 18 2008 126,000,000 19 2009 132,000,000 20 2010 139,000,000 21 2011 146,000,000 22 2012 153,000,000 23 2013 161,000,000 24 2014 170,000,000 25 2015 179,000,000 26 2016 189,000,000
5782	5782	2 Fiscal Year Total Deposit
5783	5783	3 1993 $0
5784	5784	4 1994 53,000,000
5785	5785	5 1995 58,000,000
5786	5786	6 1996 61,000,000
5787	5787	7 1997 64,000,000
5788	5788	8 1998 68,000,000
5789	5789	9 1999 71,000,000
5790	5790	10 2000 75,000,000
5791	5791	11 2001 80,000,000
5792	5792	12 2002 93,000,000
5793	5793	13 2003 99,000,000
5794	5794	14 2004 103,000,000
5795	5795	15 2005 108,000,000
5796	5796	16 2006 113,000,000
5797	5797	17 2007 119,000,000
5798	5798	18 2008 126,000,000
5799	5799	19 2009 132,000,000
5800	5800	20 2010 139,000,000
5801	5801	21 2011 146,000,000
5802	5802	22 2012 153,000,000
5803	5803	23 2013 161,000,000
5804	5804	24 2014 170,000,000
5805	5805	25 2015 179,000,000
5806	5806	26 2016 189,000,000
5807	5807
5808	5808
5809	5809
5810	5810
5811	5811
5812	5812	HB2592 - 155 - LRB103 26319 HLH 52680 b
5813	5813
5814	5814
5815	5815	2 Fiscal Year Total Deposit
5816	5816	3 1993 $0
5817	5817	4 1994 53,000,000
5818	5818	5 1995 58,000,000
5819	5819	6 1996 61,000,000
5820	5820	7 1997 64,000,000
5821	5821	8 1998 68,000,000
5822	5822	9 1999 71,000,000
5823	5823	10 2000 75,000,000
5824	5824	11 2001 80,000,000
5825	5825	12 2002 93,000,000
5826	5826	13 2003 99,000,000
5827	5827	14 2004 103,000,000
5828	5828	15 2005 108,000,000
5829	5829	16 2006 113,000,000
5830	5830	17 2007 119,000,000
5831	5831	18 2008 126,000,000
5832	5832	19 2009 132,000,000
5833	5833	20 2010 139,000,000
5834	5834	21 2011 146,000,000
5835	5835	22 2012 153,000,000
5836	5836	23 2013 161,000,000
5837	5837	24 2014 170,000,000
5838	5838	25 2015 179,000,000
5839	5839	26 2016 189,000,000
5840	5840
5841	5841
5842	5842	HB2592- 156 -LRB103 26319 HLH 52680 b HB2592 - 156 - LRB103 26319 HLH 52680 b
5843	5843	HB2592 - 156 - LRB103 26319 HLH 52680 b
5844	5844	12017199,000,00022018210,000,00032019221,000,00042020233,000,00052021300,000,00062022300,000,00072023300,000,00082024 300,000,00092025 300,000,000102026 300,000,000112027 375,000,000122028 375,000,000132029 375,000,000142030 375,000,000152031 375,000,000162032 375,000,000172033375,000,000182034375,000,000192035375,000,000202036450,000,00021and 22each fiscal year 23thereafter that bonds 24are outstanding under 25Section 13.2 of the 26Metropolitan Pier and 1 2017 199,000,000 2 2018 210,000,000 3 2019 221,000,000 4 2020 233,000,000 5 2021 300,000,000 6 2022 300,000,000 7 2023 300,000,000 8 2024 300,000,000 9 2025 300,000,000 10 2026 300,000,000 11 2027 375,000,000 12 2028 375,000,000 13 2029 375,000,000 14 2030 375,000,000 15 2031 375,000,000 16 2032 375,000,000 17 2033 375,000,000 18 2034 375,000,000 19 2035 375,000,000 20 2036 450,000,000 21 and 22 each fiscal year 23 thereafter that bonds 24 are outstanding under 25 Section 13.2 of the 26 Metropolitan Pier and
5845	5845	1 2017 199,000,000
5846	5846	2 2018 210,000,000
5847	5847	3 2019 221,000,000
5848	5848	4 2020 233,000,000
5849	5849	5 2021 300,000,000
5850	5850	6 2022 300,000,000
5851	5851	7 2023 300,000,000
5852	5852	8 2024 300,000,000
5853	5853	9 2025 300,000,000
5854	5854	10 2026 300,000,000
5855	5855	11 2027 375,000,000
5856	5856	12 2028 375,000,000
5857	5857	13 2029 375,000,000
5858	5858	14 2030 375,000,000
5859	5859	15 2031 375,000,000
5860	5860	16 2032 375,000,000
5861	5861	17 2033 375,000,000
5862	5862	18 2034 375,000,000
5863	5863	19 2035 375,000,000
5864	5864	20 2036 450,000,000
5865	5865	21 and
5866	5866	22 each fiscal year
5867	5867	23 thereafter that bonds
5868	5868	24 are outstanding under
5869	5869	25 Section 13.2 of the
5870	5870	26 Metropolitan Pier and
5871	5871
5872	5872
5873	5873
5874	5874
5875	5875
5876	5876	HB2592 - 156 - LRB103 26319 HLH 52680 b
5877	5877
5878	5878	1 2017 199,000,000
5879	5879	2 2018 210,000,000
5880	5880	3 2019 221,000,000
5881	5881	4 2020 233,000,000
5882	5882	5 2021 300,000,000
5883	5883	6 2022 300,000,000
5884	5884	7 2023 300,000,000
5885	5885	8 2024 300,000,000
5886	5886	9 2025 300,000,000
5887	5887	10 2026 300,000,000
5888	5888	11 2027 375,000,000
5889	5889	12 2028 375,000,000
5890	5890	13 2029 375,000,000
5891	5891	14 2030 375,000,000
5892	5892	15 2031 375,000,000
5893	5893	16 2032 375,000,000
5894	5894	17 2033 375,000,000
5895	5895	18 2034 375,000,000
5896	5896	19 2035 375,000,000
5897	5897	20 2036 450,000,000
5898	5898	21 and
5899	5899	22 each fiscal year
5900	5900	23 thereafter that bonds
5901	5901	24 are outstanding under
5902	5902	25 Section 13.2 of the
5903	5903	26 Metropolitan Pier and
5904	5904
5905	5905
5906	5906	HB2592- 157 -LRB103 26319 HLH 52680 b HB2592 - 157 - LRB103 26319 HLH 52680 b
5907	5907	HB2592 - 157 - LRB103 26319 HLH 52680 b
5908	5908	1Exposition Authority Act, 2but not after fiscal year 2060. 1 Exposition Authority Act, 2 but not after fiscal year 2060.
5909	5909	1 Exposition Authority Act,
5910	5910	2 but not after fiscal year 2060.
5911	5911	3 Beginning July 20, 1993 and in each month of each fiscal
5912	5912	4 year thereafter, one-eighth of the amount requested in the
5913	5913	5 certificate of the Chairman of the Metropolitan Pier and
5914	5914	6 Exposition Authority for that fiscal year, less the amount
5915	5915	7 deposited into the McCormick Place Expansion Project Fund by
5916	5916	8 the State Treasurer in the respective month under subsection
5917	5917	9 (g) of Section 13 of the Metropolitan Pier and Exposition
5918	5918	10 Authority Act, plus cumulative deficiencies in the deposits
5919	5919	11 required under this Section for previous months and years,
5920	5920	12 shall be deposited into the McCormick Place Expansion Project
5921	5921	13 Fund, until the full amount requested for the fiscal year, but
5922	5922	14 not in excess of the amount specified above as "Total
5923	5923	15 Deposit", has been deposited.
5924	5924	16 Subject to payment of amounts into the Capital Projects
5925	5925	17 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
5926	5926	18 and the McCormick Place Expansion Project Fund pursuant to the
5927	5927	19 preceding paragraphs or in any amendments thereto hereafter
5928	5928	20 enacted, for aviation fuel sold on or after December 1, 2019,
5929	5929	21 the Department shall each month deposit into the Aviation Fuel
5930	5930	22 Sales Tax Refund Fund an amount estimated by the Department to
5931	5931	23 be required for refunds of the 80% portion of the tax on
5932	5932	24 aviation fuel under this Act. The Department shall only
5933	5933	25 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
5934	5934	26 under this paragraph for so long as the revenue use
5935	5935
5936	5936
5937	5937
5938	5938
5939	5939
5940	5940	HB2592 - 157 - LRB103 26319 HLH 52680 b
5941	5941
5942	5942	1 Exposition Authority Act,
5943	5943	2 but not after fiscal year 2060.
5944	5944
5945	5945
5946	5946	HB2592- 158 -LRB103 26319 HLH 52680 b HB2592 - 158 - LRB103 26319 HLH 52680 b
5947	5947	HB2592 - 158 - LRB103 26319 HLH 52680 b
5948	5948	1 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
5949	5949	2 binding on the State.
5950	5950	3 Subject to payment of amounts into the Build Illinois Fund
5951	5951	4 and the McCormick Place Expansion Project Fund pursuant to the
5952	5952	5 preceding paragraphs or in any amendments thereto hereafter
5953	5953	6 enacted, beginning July 1, 1993 and ending on September 30,
5954	5954	7 2013, the Department shall each month pay into the Illinois
5955	5955	8 Tax Increment Fund 0.27% of 80% of the net revenue realized for
5956	5956	9 the preceding month from the 6.25% general rate on the selling
5957	5957	10 price of tangible personal property.
5958	5958	11 Subject to payment of amounts into the Build Illinois Fund
5959	5959	12 and the McCormick Place Expansion Project Fund pursuant to the
5960	5960	13 preceding paragraphs or in any amendments thereto hereafter
5961	5961	14 enacted, beginning with the receipt of the first report of
5962	5962	15 taxes paid by an eligible business and continuing for a
5963	5963	16 25-year period, the Department shall each month pay into the
5964	5964	17 Energy Infrastructure Fund 80% of the net revenue realized
5965	5965	18 from the 6.25% general rate on the selling price of
5966	5966	19 Illinois-mined coal that was sold to an eligible business. For
5967	5967	20 purposes of this paragraph, the term "eligible business" means
5968	5968	21 a new electric generating facility certified pursuant to
5969	5969	22 Section 605-332 of the Department of Commerce and Economic
5970	5970	23 Opportunity Law of the Civil Administrative Code of Illinois.
5971	5971	24 Subject to payment of amounts into the Build Illinois
5972	5972	25 Fund, the McCormick Place Expansion Project Fund, the Illinois
5973	5973	26 Tax Increment Fund, and the Energy Infrastructure Fund
5974	5974
5975	5975
5976	5976
5977	5977
5978	5978
5979	5979	HB2592 - 158 - LRB103 26319 HLH 52680 b
5980	5980
5981	5981
5982	5982	HB2592- 159 -LRB103 26319 HLH 52680 b HB2592 - 159 - LRB103 26319 HLH 52680 b
5983	5983	HB2592 - 159 - LRB103 26319 HLH 52680 b
5984	5984	1 pursuant to the preceding paragraphs or in any amendments to
5985	5985	2 this Section hereafter enacted, beginning on the first day of
5986	5986	3 the first calendar month to occur on or after August 26, 2014
5987	5987	4 (the effective date of Public Act 98-1098), each month, from
5988	5988	5 the collections made under Section 9 of the Use Tax Act,
5989	5989	6 Section 9 of the Service Use Tax Act, Section 9 of the Service
5990	5990	7 Occupation Tax Act, and Section 3 of the Retailers' Occupation
5991	5991	8 Tax Act, the Department shall pay into the Tax Compliance and
5992	5992	9 Administration Fund, to be used, subject to appropriation, to
5993	5993	10 fund additional auditors and compliance personnel at the
5994	5994	11 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
5995	5995	12 the cash receipts collected during the preceding fiscal year
5996	5996	13 by the Audit Bureau of the Department under the Use Tax Act,
5997	5997	14 the Service Use Tax Act, the Service Occupation Tax Act, the
5998	5998	15 Retailers' Occupation Tax Act, and associated local occupation
5999	5999	16 and use taxes administered by the Department.
6000	6000	17 Subject to payments of amounts into the Build Illinois
6001	6001	18 Fund, the McCormick Place Expansion Project Fund, the Illinois
6002	6002	19 Tax Increment Fund, the Energy Infrastructure Fund, and the
6003	6003	20 Tax Compliance and Administration Fund as provided in this
6004	6004	21 Section, beginning on July 1, 2018 the Department shall pay
6005	6005	22 each month into the Downstate Public Transportation Fund the
6006	6006	23 moneys required to be so paid under Section 2-3 of the
6007	6007	24 Downstate Public Transportation Act.
6008	6008	25 Subject to successful execution and delivery of a
6009	6009	26 public-private agreement between the public agency and private
6010	6010
6011	6011
6012	6012
6013	6013
6014	6014
6015	6015	HB2592 - 159 - LRB103 26319 HLH 52680 b
6016	6016
6017	6017
6018	6018	HB2592- 160 -LRB103 26319 HLH 52680 b HB2592 - 160 - LRB103 26319 HLH 52680 b
6019	6019	HB2592 - 160 - LRB103 26319 HLH 52680 b
6020	6020	1 entity and completion of the civic build, beginning on July 1,
6021	6021	2 2023, of the remainder of the moneys received by the
6022	6022	3 Department under the Use Tax Act, the Service Use Tax Act, the
6023	6023	4 Service Occupation Tax Act, and this Act, the Department shall
6024	6024	5 deposit the following specified deposits in the aggregate from
6025	6025	6 collections under the Use Tax Act, the Service Use Tax Act, the
6026	6026	7 Service Occupation Tax Act, and the Retailers' Occupation Tax
6027	6027	8 Act, as required under Section 8.25g of the State Finance Act
6028	6028	9 for distribution consistent with the Public-Private
6029	6029	10 Partnership for Civic and Transit Infrastructure Project Act.
6030	6030	11 The moneys received by the Department pursuant to this Act and
6031	6031	12 required to be deposited into the Civic and Transit
6032	6032	13 Infrastructure Fund are subject to the pledge, claim and
6033	6033	14 charge set forth in Section 25-55 of the Public-Private
6034	6034	15 Partnership for Civic and Transit Infrastructure Project Act.
6035	6035	16 As used in this paragraph, "civic build", "private entity",
6036	6036	17 "public-private agreement", and "public agency" have the
6037	6037	18 meanings provided in Section 25-10 of the Public-Private
6038	6038	19 Partnership for Civic and Transit Infrastructure Project Act.
6039	6039	20 Fiscal Year.............................Total Deposit
6040	6040	21 2024.....................................$200,000,000
6041	6041	22 2025....................................$206,000,000
6042	6042	23 2026....................................$212,200,000
6043	6043	24 2027....................................$218,500,000
6044	6044	25 2028....................................$225,100,000
6045	6045	26 2029....................................$288,700,000
6046	6046
6047	6047
6048	6048
6049	6049
6050	6050
6051	6051	HB2592 - 160 - LRB103 26319 HLH 52680 b
6052	6052
6053	6053
6054	6054	HB2592- 161 -LRB103 26319 HLH 52680 b HB2592 - 161 - LRB103 26319 HLH 52680 b
6055	6055	HB2592 - 161 - LRB103 26319 HLH 52680 b
6056	6056	1 2030....................................$298,900,000
6057	6057	2 2031....................................$309,300,000
6058	6058	3 2032....................................$320,100,000
6059	6059	4 2033....................................$331,200,000
6060	6060	5 2034....................................$341,200,000
6061	6061	6 2035....................................$351,400,000
6062	6062	7 2036....................................$361,900,000
6063	6063	8 2037....................................$372,800,000
6064	6064	9 2038....................................$384,000,000
6065	6065	10 2039....................................$395,500,000
6066	6066	11 2040....................................$407,400,000
6067	6067	12 2041....................................$419,600,000
6068	6068	13 2042....................................$432,200,000
6069	6069	14 2043....................................$445,100,000
6070	6070	15 Beginning July 1, 2021 and until July 1, 2022, subject to
6071	6071	16 the payment of amounts into the County and Mass Transit
6072	6072	17 District Fund, the Local Government Tax Fund, the Build
6073	6073	18 Illinois Fund, the McCormick Place Expansion Project Fund, the
6074	6074	19 Illinois Tax Increment Fund, the Energy Infrastructure Fund,
6075	6075	20 and the Tax Compliance and Administration Fund as provided in
6076	6076	21 this Section, the Department shall pay each month into the
6077	6077	22 Road Fund the amount estimated to represent 16% of the net
6078	6078	23 revenue realized from the taxes imposed on motor fuel and
6079	6079	24 gasohol. Beginning July 1, 2022 and until July 1, 2023,
6080	6080	25 subject to the payment of amounts into the County and Mass
6081	6081	26 Transit District Fund, the Local Government Tax Fund, the
6082	6082
6083	6083
6084	6084
6085	6085
6086	6086
6087	6087	HB2592 - 161 - LRB103 26319 HLH 52680 b
6088	6088
6089	6089
6090	6090	HB2592- 162 -LRB103 26319 HLH 52680 b HB2592 - 162 - LRB103 26319 HLH 52680 b
6091	6091	HB2592 - 162 - LRB103 26319 HLH 52680 b
6092	6092	1 Build Illinois Fund, the McCormick Place Expansion Project
6093	6093	2 Fund, the Illinois Tax Increment Fund, the Energy
6094	6094	3 Infrastructure Fund, and the Tax Compliance and Administration
6095	6095	4 Fund as provided in this Section, the Department shall pay
6096	6096	5 each month into the Road Fund the amount estimated to
6097	6097	6 represent 32% of the net revenue realized from the taxes
6098	6098	7 imposed on motor fuel and gasohol. Beginning July 1, 2023 and
6099	6099	8 until July 1, 2024, subject to the payment of amounts into the
6100	6100	9 County and Mass Transit District Fund, the Local Government
6101	6101	10 Tax Fund, the Build Illinois Fund, the McCormick Place
6102	6102	11 Expansion Project Fund, the Illinois Tax Increment Fund, the
6103	6103	12 Energy Infrastructure Fund, and the Tax Compliance and
6104	6104	13 Administration Fund as provided in this Section, the
6105	6105	14 Department shall pay each month into the Road Fund the amount
6106	6106	15 estimated to represent 48% of the net revenue realized from
6107	6107	16 the taxes imposed on motor fuel and gasohol. Beginning July 1,
6108	6108	17 2024 and until July 1, 2025, subject to the payment of amounts
6109	6109	18 into the County and Mass Transit District Fund, the Local
6110	6110	19 Government Tax Fund, the Build Illinois Fund, the McCormick
6111	6111	20 Place Expansion Project Fund, the Illinois Tax Increment Fund,
6112	6112	21 the Energy Infrastructure Fund, and the Tax Compliance and
6113	6113	22 Administration Fund as provided in this Section, the
6114	6114	23 Department shall pay each month into the Road Fund the amount
6115	6115	24 estimated to represent 64% of the net revenue realized from
6116	6116	25 the taxes imposed on motor fuel and gasohol. Beginning on July
6117	6117	26 1, 2025, subject to the payment of amounts into the County and
6118	6118
6119	6119
6120	6120
6121	6121
6122	6122
6123	6123	HB2592 - 162 - LRB103 26319 HLH 52680 b
6124	6124
6125	6125
6126	6126	HB2592- 163 -LRB103 26319 HLH 52680 b HB2592 - 163 - LRB103 26319 HLH 52680 b
6127	6127	HB2592 - 163 - LRB103 26319 HLH 52680 b
6128	6128	1 Mass Transit District Fund, the Local Government Tax Fund, the
6129	6129	2 Build Illinois Fund, the McCormick Place Expansion Project
6130	6130	3 Fund, the Illinois Tax Increment Fund, the Energy
6131	6131	4 Infrastructure Fund, and the Tax Compliance and Administration
6132	6132	5 Fund as provided in this Section, the Department shall pay
6133	6133	6 each month into the Road Fund the amount estimated to
6134	6134	7 represent 80% of the net revenue realized from the taxes
6135	6135	8 imposed on motor fuel and gasohol. As used in this paragraph
6136	6136	9 "motor fuel" has the meaning given to that term in Section 1.1
6137	6137	10 of the Motor Fuel Tax Law, and "gasohol" has the meaning given
6138	6138	11 to that term in Section 3-40 of the Use Tax Act.
6139	6139	12 Of the remainder of the moneys received by the Department
6140	6140	13 pursuant to this Act, 75% thereof shall be paid into the State
6141	6141	14 treasury Treasury and 25% shall be reserved in a special
6142	6142	15 account and used only for the transfer to the Common School
6143	6143	16 Fund as part of the monthly transfer from the General Revenue
6144	6144	17 Fund in accordance with Section 8a of the State Finance Act.
6145	6145	18 The Department may, upon separate written notice to a
6146	6146	19 taxpayer, require the taxpayer to prepare and file with the
6147	6147	20 Department on a form prescribed by the Department within not
6148	6148	21 less than 60 days after receipt of the notice an annual
6149	6149	22 information return for the tax year specified in the notice.
6150	6150	23 Such annual return to the Department shall include a statement
6151	6151	24 of gross receipts as shown by the retailer's last Federal
6152	6152	25 income tax return. If the total receipts of the business as
6153	6153	26 reported in the Federal income tax return do not agree with the
6154	6154
6155	6155
6156	6156
6157	6157
6158	6158
6159	6159	HB2592 - 163 - LRB103 26319 HLH 52680 b
6160	6160
6161	6161
6162	6162	HB2592- 164 -LRB103 26319 HLH 52680 b HB2592 - 164 - LRB103 26319 HLH 52680 b
6163	6163	HB2592 - 164 - LRB103 26319 HLH 52680 b
6164	6164	1 gross receipts reported to the Department of Revenue for the
6165	6165	2 same period, the retailer shall attach to his annual return a
6166	6166	3 schedule showing a reconciliation of the 2 amounts and the
6167	6167	4 reasons for the difference. The retailer's annual return to
6168	6168	5 the Department shall also disclose the cost of goods sold by
6169	6169	6 the retailer during the year covered by such return, opening
6170	6170	7 and closing inventories of such goods for such year, costs of
6171	6171	8 goods used from stock or taken from stock and given away by the
6172	6172	9 retailer during such year, payroll information of the
6173	6173	10 retailer's business during such year and any additional
6174	6174	11 reasonable information which the Department deems would be
6175	6175	12 helpful in determining the accuracy of the monthly, quarterly
6176	6176	13 or annual returns filed by such retailer as provided for in
6177	6177	14 this Section.
6178	6178	15 If the annual information return required by this Section
6179	6179	16 is not filed when and as required, the taxpayer shall be liable
6180	6180	17 as follows:
6181	6181	18 (i) Until January 1, 1994, the taxpayer shall be
6182	6182	19 liable for a penalty equal to 1/6 of 1% of the tax due from
6183	6183	20 such taxpayer under this Act during the period to be
6184	6184	21 covered by the annual return for each month or fraction of
6185	6185	22 a month until such return is filed as required, the
6186	6186	23 penalty to be assessed and collected in the same manner as
6187	6187	24 any other penalty provided for in this Act.
6188	6188	25 (ii) On and after January 1, 1994, the taxpayer shall
6189	6189	26 be liable for a penalty as described in Section 3-4 of the
6190	6190
6191	6191
6192	6192
6193	6193
6194	6194
6195	6195	HB2592 - 164 - LRB103 26319 HLH 52680 b
6196	6196
6197	6197
6198	6198	HB2592- 165 -LRB103 26319 HLH 52680 b HB2592 - 165 - LRB103 26319 HLH 52680 b
6199	6199	HB2592 - 165 - LRB103 26319 HLH 52680 b
6200	6200	1 Uniform Penalty and Interest Act.
6201	6201	2 The chief executive officer, proprietor, owner or highest
6202	6202	3 ranking manager shall sign the annual return to certify the
6203	6203	4 accuracy of the information contained therein. Any person who
6204	6204	5 willfully signs the annual return containing false or
6205	6205	6 inaccurate information shall be guilty of perjury and punished
6206	6206	7 accordingly. The annual return form prescribed by the
6207	6207	8 Department shall include a warning that the person signing the
6208	6208	9 return may be liable for perjury.
6209	6209	10 The provisions of this Section concerning the filing of an
6210	6210	11 annual information return do not apply to a retailer who is not
6211	6211	12 required to file an income tax return with the United States
6212	6212	13 Government.
6213	6213	14 As soon as possible after the first day of each month, upon
6214	6214	15 certification of the Department of Revenue, the Comptroller
6215	6215	16 shall order transferred and the Treasurer shall transfer from
6216	6216	17 the General Revenue Fund to the Motor Fuel Tax Fund an amount
6217	6217	18 equal to 1.7% of 80% of the net revenue realized under this Act
6218	6218	19 for the second preceding month. Beginning April 1, 2000, this
6219	6219	20 transfer is no longer required and shall not be made.
6220	6220	21 Net revenue realized for a month shall be the revenue
6221	6221	22 collected by the State pursuant to this Act, less the amount
6222	6222	23 paid out during that month as refunds to taxpayers for
6223	6223	24 overpayment of liability.
6224	6224	25 For greater simplicity of administration, manufacturers,
6225	6225	26 importers and wholesalers whose products are sold at retail in
6226	6226
6227	6227
6228	6228
6229	6229
6230	6230
6231	6231	HB2592 - 165 - LRB103 26319 HLH 52680 b
6232	6232
6233	6233
6234	6234	HB2592- 166 -LRB103 26319 HLH 52680 b HB2592 - 166 - LRB103 26319 HLH 52680 b
6235	6235	HB2592 - 166 - LRB103 26319 HLH 52680 b
6236	6236	1 Illinois by numerous retailers, and who wish to do so, may
6237	6237	2 assume the responsibility for accounting and paying to the
6238	6238	3 Department all tax accruing under this Act with respect to
6239	6239	4 such sales, if the retailers who are affected do not make
6240	6240	5 written objection to the Department to this arrangement.
6241	6241	6 Any person who promotes, organizes, provides retail
6242	6242	7 selling space for concessionaires or other types of sellers at
6243	6243	8 the Illinois State Fair, DuQuoin State Fair, county fairs,
6244	6244	9 local fairs, art shows, flea markets and similar exhibitions
6245	6245	10 or events, including any transient merchant as defined by
6246	6246	11 Section 2 of the Transient Merchant Act of 1987, is required to
6247	6247	12 file a report with the Department providing the name of the
6248	6248	13 merchant's business, the name of the person or persons engaged
6249	6249	14 in merchant's business, the permanent address and Illinois
6250	6250	15 Retailers Occupation Tax Registration Number of the merchant,
6251	6251	16 the dates and location of the event and other reasonable
6252	6252	17 information that the Department may require. The report must
6253	6253	18 be filed not later than the 20th day of the month next
6254	6254	19 following the month during which the event with retail sales
6255	6255	20 was held. Any person who fails to file a report required by
6256	6256	21 this Section commits a business offense and is subject to a
6257	6257	22 fine not to exceed $250.
6258	6258	23 Any person engaged in the business of selling tangible
6259	6259	24 personal property at retail as a concessionaire or other type
6260	6260	25 of seller at the Illinois State Fair, county fairs, art shows,
6261	6261	26 flea markets and similar exhibitions or events, or any
6262	6262
6263	6263
6264	6264
6265	6265
6266	6266
6267	6267	HB2592 - 166 - LRB103 26319 HLH 52680 b
6268	6268
6269	6269
6270	6270	HB2592- 167 -LRB103 26319 HLH 52680 b HB2592 - 167 - LRB103 26319 HLH 52680 b
6271	6271	HB2592 - 167 - LRB103 26319 HLH 52680 b
6272	6272	1 transient merchants, as defined by Section 2 of the Transient
6273	6273	2 Merchant Act of 1987, may be required to make a daily report of
6274	6274	3 the amount of such sales to the Department and to make a daily
6275	6275	4 payment of the full amount of tax due. The Department shall
6276	6276	5 impose this requirement when it finds that there is a
6277	6277	6 significant risk of loss of revenue to the State at such an
6278	6278	7 exhibition or event. Such a finding shall be based on evidence
6279	6279	8 that a substantial number of concessionaires or other sellers
6280	6280	9 who are not residents of Illinois will be engaging in the
6281	6281	10 business of selling tangible personal property at retail at
6282	6282	11 the exhibition or event, or other evidence of a significant
6283	6283	12 risk of loss of revenue to the State. The Department shall
6284	6284	13 notify concessionaires and other sellers affected by the
6285	6285	14 imposition of this requirement. In the absence of notification
6286	6286	15 by the Department, the concessionaires and other sellers shall
6287	6287	16 file their returns as otherwise required in this Section.
6288	6288	17 (Source: P.A. 101-10, Article 15, Section 15-25, eff. 6-5-19;
6289	6289	18 101-10, Article 25, Section 25-120, eff. 6-5-19; 101-27, eff.
6290	6290	19 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
6291	6291	20 101-636, eff. 6-10-20; 102-634, eff. 8-27-21; 102-700, Article
6292	6292	21 60, Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
6293	6293	22 65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
6294	6294	23 1-1-23; revised 12-13-22.)
6295	6295	24 Section 99. Effective date. This Act takes effect upon
6296	6296	25 becoming law.
6297	6297
6298	6298
6299	6299
6300	6300
6301	6301
6302	6302	HB2592 - 167 - LRB103 26319 HLH 52680 b