Illinois 2023-2024 Regular Session

Illinois House Bill HB2806 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 HB2806 Introduced , by Rep. Maurice A. West, II SYNOPSIS AS INTRODUCED: 30 ILCS 105/5.990 new30 ILCS 105/6z-139 new35 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 State Finance Act to create the Mental Health Services Fund as a special fund in the State treasury. Provides that moneys in the Mental Health Services Fund shall be distributed each month to the counties of the State for certain specified purposes. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Imposes a surcharge of 1% of the selling price on firearm ammunition. Provides that moneys from the surcharge shall be deposited into the Mental Health Services Fund. Effective immediately. LRB103 26186 HLH 52545 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2806 Introduced , by Rep. Maurice A. West, II SYNOPSIS AS INTRODUCED: 30 ILCS 105/5.990 new30 ILCS 105/6z-139 new35 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 105/5.990 new 30 ILCS 105/6z-139 new 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 State Finance Act to create the Mental Health Services Fund as a special fund in the State treasury. Provides that moneys in the Mental Health Services Fund shall be distributed each month to the counties of the State for certain specified purposes. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Imposes a surcharge of 1% of the selling price on firearm ammunition. Provides that moneys from the surcharge shall be deposited into the Mental Health Services Fund. Effective immediately. LRB103 26186 HLH 52545 b LRB103 26186 HLH 52545 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2806 Introduced , by Rep. Maurice A. West, II SYNOPSIS AS INTRODUCED:
3	3	30 ILCS 105/5.990 new30 ILCS 105/6z-139 new35 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 105/5.990 new 30 ILCS 105/6z-139 new 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 105/5.990 new
5	5	30 ILCS 105/6z-139 new
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 State Finance Act to create the Mental Health Services Fund as a special fund in the State treasury. Provides that moneys in the Mental Health Services Fund shall be distributed each month to the counties of the State for certain specified purposes. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Imposes a surcharge of 1% of the selling price on firearm ammunition. Provides that moneys from the surcharge shall be deposited into the Mental Health Services Fund. Effective immediately.
15	15	LRB103 26186 HLH 52545 b LRB103 26186 HLH 52545 b
16	16	LRB103 26186 HLH 52545 b
17	17	A BILL FOR
18	18	HB2806LRB103 26186 HLH 52545 b HB2806 LRB103 26186 HLH 52545 b
19	19	HB2806 LRB103 26186 HLH 52545 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 adding
24	24	5 Section 5.990 and 6z-139 as follows:
25	25	6 (30 ILCS 105/5.990 new)
26	26	7 Sec. 5.990. The Mental Health Services Fund.
27	27	8 (30 ILCS 105/6z-139 new)
28	28	9 Sec. 6z-139. The Mental Health Services Fund; creation.
29	29	10 The Mental Health Services Fund is created as a special fund in
30	30	11 the State treasury. Moneys in the Fund shall be distributed
31	31	12 each month to the counties of the State based on each county's
32	32	13 proportionate share of total ammunition sales for the previous
33	33	14 month. On and after August 1, 2023, as soon as possible after
34	34	15 the first day of each month, the Department of Revenue shall
35	35	16 certify to the State Comptroller and the State Treasurer the
36	36	17 amount to be distributed to each county under this Section.
37	37	18 Moneys distributed to counties under this Section shall be
38	38	19 used as follows: (i) 50% of the funds shall be used to support
39	39	20 programs that address mental health issues affecting children,
40	40	21 teens, and young adults, with preference given to programs
41	41	22 that are led by child and adolescent psychologists or child
42	42
43	43
44	44
45	45	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2806 Introduced , by Rep. Maurice A. West, II SYNOPSIS AS INTRODUCED:
46	46	30 ILCS 105/5.990 new30 ILCS 105/6z-139 new35 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 105/5.990 new 30 ILCS 105/6z-139 new 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
47	47	30 ILCS 105/5.990 new
48	48	30 ILCS 105/6z-139 new
49	49	35 ILCS 105/3-10
50	50	35 ILCS 105/9 from Ch. 120, par. 439.9
51	51	35 ILCS 110/3-10 from Ch. 120, par. 439.33-10
52	52	35 ILCS 110/9 from Ch. 120, par. 439.39
53	53	35 ILCS 115/3-10 from Ch. 120, par. 439.103-10
54	54	35 ILCS 115/9 from Ch. 120, par. 439.109
55	55	35 ILCS 120/2-10
56	56	35 ILCS 120/3 from Ch. 120, par. 442
57	57	Amends the State Finance Act to create the Mental Health Services Fund as a special fund in the State treasury. Provides that moneys in the Mental Health Services Fund shall be distributed each month to the counties of the State for certain specified purposes. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Imposes a surcharge of 1% of the selling price on firearm ammunition. Provides that moneys from the surcharge shall be deposited into the Mental Health Services Fund. Effective immediately.
58	58	LRB103 26186 HLH 52545 b LRB103 26186 HLH 52545 b
59	59	LRB103 26186 HLH 52545 b
60	60	A BILL FOR
61	61
62	62
63	63
64	64
65	65
66	66	30 ILCS 105/5.990 new
67	67	30 ILCS 105/6z-139 new
68	68	35 ILCS 105/3-10
69	69	35 ILCS 105/9 from Ch. 120, par. 439.9
70	70	35 ILCS 110/3-10 from Ch. 120, par. 439.33-10
71	71	35 ILCS 110/9 from Ch. 120, par. 439.39
72	72	35 ILCS 115/3-10 from Ch. 120, par. 439.103-10
73	73	35 ILCS 115/9 from Ch. 120, par. 439.109
74	74	35 ILCS 120/2-10
75	75	35 ILCS 120/3 from Ch. 120, par. 442
76	76
77	77
78	78
79	79	LRB103 26186 HLH 52545 b
80	80
81	81
82	82
83	83
84	84
85	85
86	86
87	87
88	88
89	89	HB2806 LRB103 26186 HLH 52545 b
90	90
91	91
92	92	HB2806- 2 -LRB103 26186 HLH 52545 b HB2806 - 2 - LRB103 26186 HLH 52545 b
93	93	HB2806 - 2 - LRB103 26186 HLH 52545 b
94	94	1 and adolescent psychiatrists; and (ii) 50% of the funds shall
95	95	2 be used to support programs that are targeted towards adults
96	96	3 with serious and persistent mental illnesses, including, but
97	97	4 not limited to, schizophrenia, depression, and bipolar
98	98	5 disorder, with equal consideration given to programs providing
99	99	6 medium-to-long-term psychiatric rehabilitation services and
100	100	7 programs providing short-term crisis intervention services.
101	101	8 Programs within juvenile detention centers and adult jails
102	102	9 that meet the criteria of this Section may be considered for
103	103	10 funding under this Section.
104	104	11 Section 10. The Use Tax Act is amended by changing
105	105	12 Sections 3-10 and 9 as follows:
106	106	13 (35 ILCS 105/3-10)
107	107	14 Sec. 3-10. Rate of tax. Unless otherwise provided in this
108	108	15 Section, the tax imposed by this Act is at the rate of 6.25% of
109	109	16 either the selling price or the fair market value, if any, of
110	110	17 the tangible personal property. In all cases where property
111	111	18 functionally used or consumed is the same as the property that
112	112	19 was purchased at retail, then the tax is imposed on the selling
113	113	20 price of the property. In all cases where property
114	114	21 functionally used or consumed is a by-product or waste product
115	115	22 that has been refined, manufactured, or produced from property
116	116	23 purchased at retail, then the tax is imposed on the lower of
117	117	24 the fair market value, if any, of the specific property so used
118	118
119	119
120	120
121	121
122	122
123	123	HB2806 - 2 - LRB103 26186 HLH 52545 b
124	124
125	125
126	126	HB2806- 3 -LRB103 26186 HLH 52545 b HB2806 - 3 - LRB103 26186 HLH 52545 b
127	127	HB2806 - 3 - LRB103 26186 HLH 52545 b
128	128	1 in this State or on the selling price of the property purchased
129	129	2 at retail. For purposes of this Section "fair market value"
130	130	3 means the price at which property would change hands between a
131	131	4 willing buyer and a willing seller, neither being under any
132	132	5 compulsion to buy or sell and both having reasonable knowledge
133	133	6 of the relevant facts. The fair market value shall be
134	134	7 established by Illinois sales by the taxpayer of the same
135	135	8 property as that functionally used or consumed, or if there
136	136	9 are no such sales by the taxpayer, then comparable sales or
137	137	10 purchases of property of like kind and character in Illinois.
138	138	11 Beginning on July 1, 2000 and through December 31, 2000,
139	139	12 with respect to motor fuel, as defined in Section 1.1 of the
140	140	13 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
141	141	14 the Use Tax Act, the tax is imposed at the rate of 1.25%.
142	142	15 Beginning on August 6, 2010 through August 15, 2010, and
143	143	16 beginning again on August 5, 2022 through August 14, 2022,
144	144	17 with respect to sales tax holiday items as defined in Section
145	145	18 3-6 of this Act, the tax is imposed at the rate of 1.25%.
146	146	19 With respect to gasohol, the tax imposed by this Act
147	147	20 applies to (i) 70% of the proceeds of sales made on or after
148	148	21 January 1, 1990, and before July 1, 2003, (ii) 80% of the
149	149	22 proceeds of sales made on or after July 1, 2003 and on or
150	150	23 before July 1, 2017, and (iii) 100% of the proceeds of sales
151	151	24 made thereafter. If, at any time, however, the tax under this
152	152	25 Act on sales of gasohol is imposed at the rate of 1.25%, then
153	153	26 the tax imposed by this Act applies to 100% of the proceeds of
154	154
155	155
156	156
157	157
158	158
159	159	HB2806 - 3 - LRB103 26186 HLH 52545 b
160	160
161	161
162	162	HB2806- 4 -LRB103 26186 HLH 52545 b HB2806 - 4 - LRB103 26186 HLH 52545 b
163	163	HB2806 - 4 - LRB103 26186 HLH 52545 b
164	164	1 sales of gasohol made during that time.
165	165	2 With respect to majority blended ethanol fuel, the tax
166	166	3 imposed by this Act does not apply to the proceeds of sales
167	167	4 made on or after July 1, 2003 and on or before December 31,
168	168	5 2023 but applies to 100% of the proceeds of sales made
169	169	6 thereafter.
170	170	7 With respect to biodiesel blends with no less than 1% and
171	171	8 no more than 10% biodiesel, the tax imposed by this Act applies
172	172	9 to (i) 80% of the proceeds of sales made on or after July 1,
173	173	10 2003 and on or before December 31, 2018 and (ii) 100% of the
174	174	11 proceeds of sales made after December 31, 2018 and before
175	175	12 January 1, 2024. On and after January 1, 2024 and on or before
176	176	13 December 31, 2030, the taxation of biodiesel, renewable
177	177	14 diesel, and biodiesel blends shall be as provided in Section
178	178	15 3-5.1. If, at any time, however, the tax under this Act on
179	179	16 sales of biodiesel blends with no less than 1% and no more than
180	180	17 10% biodiesel is imposed at the rate of 1.25%, then the tax
181	181	18 imposed by this Act applies to 100% of the proceeds of sales of
182	182	19 biodiesel blends with no less than 1% and no more than 10%
183	183	20 biodiesel made during that time.
184	184	21 With respect to biodiesel and biodiesel blends with more
185	185	22 than 10% but no more than 99% biodiesel, the tax imposed by
186	186	23 this Act does not apply to the proceeds of sales made on or
187	187	24 after July 1, 2003 and on or before December 31, 2023. On and
188	188	25 after January 1, 2024 and on or before December 31, 2030, the
189	189	26 taxation of biodiesel, renewable diesel, and biodiesel blends
190	190
191	191
192	192
193	193
194	194
195	195	HB2806 - 4 - LRB103 26186 HLH 52545 b
196	196
197	197
198	198	HB2806- 5 -LRB103 26186 HLH 52545 b HB2806 - 5 - LRB103 26186 HLH 52545 b
199	199	HB2806 - 5 - LRB103 26186 HLH 52545 b
200	200	1 shall be as provided in Section 3-5.1.
201	201	2 Until July 1, 2022 and beginning again on July 1, 2023,
202	202	3 with respect to food for human consumption that is to be
203	203	4 consumed off the premises where it is sold (other than
204	204	5 alcoholic beverages, food consisting of or infused with adult
205	205	6 use cannabis, soft drinks, and food that has been prepared for
206	206	7 immediate consumption), the tax is imposed at the rate of 1%.
207	207	8 Beginning on July 1, 2022 and until July 1, 2023, with respect
208	208	9 to food for human consumption that is to be consumed off the
209	209	10 premises where it is sold (other than alcoholic beverages,
210	210	11 food consisting of or infused with adult use cannabis, soft
211	211	12 drinks, and food that has been prepared for immediate
212	212	13 consumption), the tax is imposed at the rate of 0%.
213	213	14 With respect to prescription and nonprescription
214	214	15 medicines, drugs, medical appliances, products classified as
215	215	16 Class III medical devices by the United States Food and Drug
216	216	17 Administration that are used for cancer treatment pursuant to
217	217	18 a prescription, as well as any accessories and components
218	218	19 related to those devices, modifications to a motor vehicle for
219	219	20 the purpose of rendering it usable by a person with a
220	220	21 disability, and insulin, blood sugar testing materials,
221	221	22 syringes, and needles used by human diabetics, the tax is
222	222	23 imposed at the rate of 1%. For the purposes of this Section,
223	223	24 until September 1, 2009: the term "soft drinks" means any
224	224	25 complete, finished, ready-to-use, non-alcoholic drink, whether
225	225	26 carbonated or not, including, but not limited to, soda water,
226	226
227	227
228	228
229	229
230	230
231	231	HB2806 - 5 - LRB103 26186 HLH 52545 b
232	232
233	233
234	234	HB2806- 6 -LRB103 26186 HLH 52545 b HB2806 - 6 - LRB103 26186 HLH 52545 b
235	235	HB2806 - 6 - LRB103 26186 HLH 52545 b
236	236	1 cola, fruit juice, vegetable juice, carbonated water, and all
237	237	2 other preparations commonly known as soft drinks of whatever
238	238	3 kind or description that are contained in any closed or sealed
239	239	4 bottle, can, carton, or container, regardless of size; but
240	240	5 "soft drinks" does not include coffee, tea, non-carbonated
241	241	6 water, infant formula, milk or milk products as defined in the
242	242	7 Grade A Pasteurized Milk and Milk Products Act, or drinks
243	243	8 containing 50% or more natural fruit or vegetable juice.
244	244	9 Notwithstanding any other provisions of this Act,
245	245	10 beginning September 1, 2009, "soft drinks" means non-alcoholic
246	246	11 beverages that contain natural or artificial sweeteners. "Soft
247	247	12 drinks" does do not include beverages that contain milk or
248	248	13 milk products, soy, rice or similar milk substitutes, or
249	249	14 greater than 50% of vegetable or fruit juice by volume.
250	250	15 Until August 1, 2009, and notwithstanding any other
251	251	16 provisions of this Act, "food for human consumption that is to
252	252	17 be consumed off the premises where it is sold" includes all
253	253	18 food sold through a vending machine, except soft drinks and
254	254	19 food products that are dispensed hot from a vending machine,
255	255	20 regardless of the location of the vending machine. Beginning
256	256	21 August 1, 2009, and notwithstanding any other provisions of
257	257	22 this Act, "food for human consumption that is to be consumed
258	258	23 off the premises where it is sold" includes all food sold
259	259	24 through a vending machine, except soft drinks, candy, and food
260	260	25 products that are dispensed hot from a vending machine,
261	261	26 regardless of the location of the vending machine.
262	262
263	263
264	264
265	265
266	266
267	267	HB2806 - 6 - LRB103 26186 HLH 52545 b
268	268
269	269
270	270	HB2806- 7 -LRB103 26186 HLH 52545 b HB2806 - 7 - LRB103 26186 HLH 52545 b
271	271	HB2806 - 7 - LRB103 26186 HLH 52545 b
272	272	1 Notwithstanding any other provisions of this Act,
273	273	2 beginning September 1, 2009, "food for human consumption that
274	274	3 is to be consumed off the premises where it is sold" does not
275	275	4 include candy. For purposes of this Section, "candy" means a
276	276	5 preparation of sugar, honey, or other natural or artificial
277	277	6 sweeteners in combination with chocolate, fruits, nuts or
278	278	7 other ingredients or flavorings in the form of bars, drops, or
279	279	8 pieces. "Candy" does not include any preparation that contains
280	280	9 flour or requires refrigeration.
281	281	10 Notwithstanding any other provisions of this Act,
282	282	11 beginning September 1, 2009, "nonprescription medicines and
283	283	12 drugs" does not include grooming and hygiene products. For
284	284	13 purposes of this Section, "grooming and hygiene products"
285	285	14 includes, but is not limited to, soaps and cleaning solutions,
286	286	15 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
287	287	16 lotions and screens, unless those products are available by
288	288	17 prescription only, regardless of whether the products meet the
289	289	18 definition of "over-the-counter-drugs". For the purposes of
290	290	19 this paragraph, "over-the-counter-drug" means a drug for human
291	291	20 use that contains a label that identifies the product as a drug
292	292	21 as required by 21 CFR C.F.R. 201.66. The
293	293	22 "over-the-counter-drug" label includes:
294	294	23 (A) a A "Drug Facts" panel; or
295	295	24 (B) a A statement of the "active ingredient(s)" with a
296	296	25 list of those ingredients contained in the compound,
297	297	26 substance or preparation.
298	298
299	299
300	300
301	301
302	302
303	303	HB2806 - 7 - LRB103 26186 HLH 52545 b
304	304
305	305
306	306	HB2806- 8 -LRB103 26186 HLH 52545 b HB2806 - 8 - LRB103 26186 HLH 52545 b
307	307	HB2806 - 8 - LRB103 26186 HLH 52545 b
308	308	1 Beginning on January 1, 2014 (the effective date of Public
309	309	2 Act 98-122) this amendatory Act of the 98th General Assembly,
310	310	3 "prescription and nonprescription medicines and drugs"
311	311	4 includes medical cannabis purchased from a registered
312	312	5 dispensing organization under the Compassionate Use of Medical
313	313	6 Cannabis Program Act.
314	314	7 As used in this Section, "adult use cannabis" means
315	315	8 cannabis subject to tax under the Cannabis Cultivation
316	316	9 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
317	317	10 and does not include cannabis subject to tax under the
318	318	11 Compassionate Use of Medical Cannabis Program Act.
319	319	12 Beginning July 1, 2023, in addition to all other rates of
320	320	13 tax imposed under this Act, a surcharge of 1% is imposed on the
321	321	14 selling price of firearm ammunition. The surcharge shall not
322	322	15 apply to firearm ammunition purchased by a law enforcement
323	323	16 officer or a law enforcement agency. The exemption for law
324	324	17 enforcement officers and law enforcement agencies is exempt
325	325	18 from the provisions of Section 3-90.
326	326	19 As used in this Section:
327	327	20 "Firearm ammunition" has the meaning given to that
328	328	21 term under Section 31A-0.1 of the Criminal Code of 2012.
329	329	22 "Law enforcement agency" means an agency of this State
330	330	23 or unit of local government which is vested by law or
331	331	24 ordinance with the duty to maintain public order and to
332	332	25 enforce criminal laws or ordinances.
333	333	26 "Law enforcement officer" means any person employed by
334	334
335	335
336	336
337	337
338	338
339	339	HB2806 - 8 - LRB103 26186 HLH 52545 b
340	340
341	341
342	342	HB2806- 9 -LRB103 26186 HLH 52545 b HB2806 - 9 - LRB103 26186 HLH 52545 b
343	343	HB2806 - 9 - LRB103 26186 HLH 52545 b
344	344	1 a State, county, or municipality as a policeman, peace
345	345	2 officer, or in a like position involving the enforcement
346	346	3 of the law and protection of public interest at the risk of
347	347	4 the person's life.
348	348	5 If the property that is purchased at retail from a
349	349	6 retailer is acquired outside Illinois and used outside
350	350	7 Illinois before being brought to Illinois for use here and is
351	351	8 taxable under this Act, the "selling price" on which the tax is
352	352	9 computed shall be reduced by an amount that represents a
353	353	10 reasonable allowance for depreciation for the period of prior
354	354	11 out-of-state use.
355	355	12 (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
356	356	13 102-4, eff. 4-27-21; 102-700, Article 20, Section 20-5, eff.
357	357	14 4-19-22; 102-700, Article 60, Section 60-15, eff. 4-19-22;
358	358	15 102-700, Article 65, Section 65-5, eff. 4-19-22; revised
359	359	16 5-27-22.)
360	360	17 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
361	361	18 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
362	362	19 and trailers that are required to be registered with an agency
363	363	20 of this State, each retailer required or authorized to collect
364	364	21 the tax imposed by this Act shall pay to the Department the
365	365	22 amount of such tax (except as otherwise provided) at the time
366	366	23 when he is required to file his return for the period during
367	367	24 which such tax was collected, less a discount of 2.1% prior to
368	368	25 January 1, 1990, and 1.75% on and after January 1, 1990, or $5
369	369
370	370
371	371
372	372
373	373
374	374	HB2806 - 9 - LRB103 26186 HLH 52545 b
375	375
376	376
377	377	HB2806- 10 -LRB103 26186 HLH 52545 b HB2806 - 10 - LRB103 26186 HLH 52545 b
378	378	HB2806 - 10 - LRB103 26186 HLH 52545 b
379	379	1 per calendar year, whichever is greater, which is allowed to
380	380	2 reimburse the retailer for expenses incurred in collecting the
381	381	3 tax, keeping records, preparing and filing returns, remitting
382	382	4 the tax and supplying data to the Department on request. When
383	383	5 determining the discount allowed under this Section, retailers
384	384	6 shall include the amount of tax that would have been due at the
385	385	7 6.25% rate but for the 1.25% rate imposed on sales tax holiday
386	386	8 items under Public Act 102-700 this amendatory Act of the
387	387	9 102nd General Assembly. The discount under this Section is not
388	388	10 allowed for the 1.25% portion of taxes paid on aviation fuel
389	389	11 that is subject to the revenue use requirements of 49 U.S.C.
390	390	12 47107(b) and 49 U.S.C. 47133. When determining the discount
391	391	13 allowed under this Section, retailers shall include the amount
392	392	14 of tax that would have been due at the 1% rate but for the 0%
393	393	15 rate imposed under Public Act 102-700 this amendatory Act of
394	394	16 the 102nd General Assembly. In the case of retailers who
395	395	17 report and pay the tax on a transaction by transaction basis,
396	396	18 as provided in this Section, such discount shall be taken with
397	397	19 each such tax remittance instead of when such retailer files
398	398	20 his periodic return. The discount allowed under this Section
399	399	21 is allowed only for returns that are filed in the manner
400	400	22 required by this Act. The Department may disallow the discount
401	401	23 for retailers whose certificate of registration is revoked at
402	402	24 the time the return is filed, but only if the Department's
403	403	25 decision to revoke the certificate of registration has become
404	404	26 final. A retailer need not remit that part of any tax collected
405	405
406	406
407	407
408	408
409	409
410	410	HB2806 - 10 - LRB103 26186 HLH 52545 b
411	411
412	412
413	413	HB2806- 11 -LRB103 26186 HLH 52545 b HB2806 - 11 - LRB103 26186 HLH 52545 b
414	414	HB2806 - 11 - LRB103 26186 HLH 52545 b
415	415	1 by him to the extent that he is required to remit and does
416	416	2 remit the tax imposed by the Retailers' Occupation Tax Act,
417	417	3 with respect to the sale of the same property.
418	418	4 Where such tangible personal property is sold under a
419	419	5 conditional sales contract, or under any other form of sale
420	420	6 wherein the payment of the principal sum, or a part thereof, is
421	421	7 extended beyond the close of the period for which the return is
422	422	8 filed, the retailer, in collecting the tax (except as to motor
423	423	9 vehicles, watercraft, aircraft, and trailers that are required
424	424	10 to be registered with an agency of this State), may collect for
425	425	11 each tax return period, only the tax applicable to that part of
426	426	12 the selling price actually received during such tax return
427	427	13 period.
428	428	14 Except as provided in this Section, on or before the
429	429	15 twentieth day of each calendar month, such retailer shall file
430	430	16 a return for the preceding calendar month. Such return shall
431	431	17 be filed on forms prescribed by the Department and shall
432	432	18 furnish such information as the Department may reasonably
433	433	19 require. The return shall include the gross receipts on food
434	434	20 for human consumption that is to be consumed off the premises
435	435	21 where it is sold (other than alcoholic beverages, food
436	436	22 consisting of or infused with adult use cannabis, soft drinks,
437	437	23 and food that has been prepared for immediate consumption)
438	438	24 which were received during the preceding calendar month,
439	439	25 quarter, or year, as appropriate, and upon which tax would
440	440	26 have been due but for the 0% rate imposed under Public Act
441	441
442	442
443	443
444	444
445	445
446	446	HB2806 - 11 - LRB103 26186 HLH 52545 b
447	447
448	448
449	449	HB2806- 12 -LRB103 26186 HLH 52545 b HB2806 - 12 - LRB103 26186 HLH 52545 b
450	450	HB2806 - 12 - LRB103 26186 HLH 52545 b
451	451	1 102-700 this amendatory Act of the 102nd General Assembly. The
452	452	2 return shall also include the amount of tax that would have
453	453	3 been due on food for human consumption that is to be consumed
454	454	4 off the premises where it is sold (other than alcoholic
455	455	5 beverages, food consisting of or infused with adult use
456	456	6 cannabis, soft drinks, and food that has been prepared for
457	457	7 immediate consumption) but for the 0% rate imposed under
458	458	8 Public Act 102-700 this amendatory Act of the 102nd General
459	459	9 Assembly.
460	460	10 On and after January 1, 2018, except for returns required
461	461	11 to be filed prior to January 1, 2023 for motor vehicles,
462	462	12 watercraft, aircraft, and trailers that are required to be
463	463	13 registered with an agency of this State, with respect to
464	464	14 retailers whose annual gross receipts average $20,000 or more,
465	465	15 all returns required to be filed pursuant to this Act shall be
466	466	16 filed electronically. On and after January 1, 2023, with
467	467	17 respect to retailers whose annual gross receipts average
468	468	18 $20,000 or more, all returns required to be filed pursuant to
469	469	19 this Act, including, but not limited to, returns for motor
470	470	20 vehicles, watercraft, aircraft, and trailers that are required
471	471	21 to be registered with an agency of this State, shall be filed
472	472	22 electronically. Retailers who demonstrate that they do not
473	473	23 have access to the Internet or demonstrate hardship in filing
474	474	24 electronically may petition the Department to waive the
475	475	25 electronic filing requirement.
476	476	26 The Department may require returns to be filed on a
477	477
478	478
479	479
480	480
481	481
482	482	HB2806 - 12 - LRB103 26186 HLH 52545 b
483	483
484	484
485	485	HB2806- 13 -LRB103 26186 HLH 52545 b HB2806 - 13 - LRB103 26186 HLH 52545 b
486	486	HB2806 - 13 - LRB103 26186 HLH 52545 b
487	487	1 quarterly basis. If so required, a return for each calendar
488	488	2 quarter shall be filed on or before the twentieth day of the
489	489	3 calendar month following the end of such calendar quarter. The
490	490	4 taxpayer shall also file a return with the Department for each
491	491	5 of the first two months of each calendar quarter, on or before
492	492	6 the twentieth day of the following calendar month, stating:
493	493	7 1. The name of the seller;
494	494	8 2. The address of the principal place of business from
495	495	9 which he engages in the business of selling tangible
496	496	10 personal property at retail in this State;
497	497	11 3. The total amount of taxable receipts received by
498	498	12 him during the preceding calendar month from sales of
499	499	13 tangible personal property by him during such preceding
500	500	14 calendar month, including receipts from charge and time
501	501	15 sales, but less all deductions allowed by law;
502	502	16 4. The amount of credit provided in Section 2d of this
503	503	17 Act;
504	504	18 5. The amount of tax due;
505	505	19 5-5. The signature of the taxpayer; and
506	506	20 6. Such other reasonable information as the Department
507	507	21 may require.
508	508	22 Each retailer required or authorized to collect the tax
509	509	23 imposed by this Act on aviation fuel sold at retail in this
510	510	24 State during the preceding calendar month shall, instead of
511	511	25 reporting and paying tax on aviation fuel as otherwise
512	512	26 required by this Section, report and pay such tax on a separate
513	513
514	514
515	515
516	516
517	517
518	518	HB2806 - 13 - LRB103 26186 HLH 52545 b
519	519
520	520
521	521	HB2806- 14 -LRB103 26186 HLH 52545 b HB2806 - 14 - LRB103 26186 HLH 52545 b
522	522	HB2806 - 14 - LRB103 26186 HLH 52545 b
523	523	1 aviation fuel tax return. The requirements related to the
524	524	2 return shall be as otherwise provided in this Section.
525	525	3 Notwithstanding any other provisions of this Act to the
526	526	4 contrary, retailers collecting tax on aviation fuel shall file
527	527	5 all aviation fuel tax returns and shall make all aviation fuel
528	528	6 tax payments by electronic means in the manner and form
529	529	7 required by the Department. For purposes of this Section,
530	530	8 "aviation fuel" means jet fuel and aviation gasoline.
531	531	9 If a taxpayer fails to sign a return within 30 days after
532	532	10 the proper notice and demand for signature by the Department,
533	533	11 the return shall be considered valid and any amount shown to be
534	534	12 due on the return shall be deemed assessed.
535	535	13 Notwithstanding any other provision of this Act to the
536	536	14 contrary, retailers subject to tax on cannabis shall file all
537	537	15 cannabis tax returns and shall make all cannabis tax payments
538	538	16 by electronic means in the manner and form required by the
539	539	17 Department.
540	540	18 Beginning October 1, 1993, a taxpayer who has an average
541	541	19 monthly tax liability of $150,000 or more shall make all
542	542	20 payments required by rules of the Department by electronic
543	543	21 funds transfer. Beginning October 1, 1994, a taxpayer who has
544	544	22 an average monthly tax liability of $100,000 or more shall
545	545	23 make all payments required by rules of the Department by
546	546	24 electronic funds transfer. Beginning October 1, 1995, a
547	547	25 taxpayer who has an average monthly tax liability of $50,000
548	548	26 or more shall make all payments required by rules of the
549	549
550	550
551	551
552	552
553	553
554	554	HB2806 - 14 - LRB103 26186 HLH 52545 b
555	555
556	556
557	557	HB2806- 15 -LRB103 26186 HLH 52545 b HB2806 - 15 - LRB103 26186 HLH 52545 b
558	558	HB2806 - 15 - LRB103 26186 HLH 52545 b
559	559	1 Department by electronic funds transfer. Beginning October 1,
560	560	2 2000, a taxpayer who has an annual tax liability of $200,000 or
561	561	3 more shall make all payments required by rules of the
562	562	4 Department by electronic funds transfer. The term "annual tax
563	563	5 liability" shall be the sum of the taxpayer's liabilities
564	564	6 under this Act, and under all other State and local occupation
565	565	7 and use tax laws administered by the Department, for the
566	566	8 immediately preceding calendar year. The term "average monthly
567	567	9 tax liability" means the sum of the taxpayer's liabilities
568	568	10 under this Act, and under all other State and local occupation
569	569	11 and use tax laws administered by the Department, for the
570	570	12 immediately preceding calendar year divided by 12. Beginning
571	571	13 on October 1, 2002, a taxpayer who has a tax liability in the
572	572	14 amount set forth in subsection (b) of Section 2505-210 of the
573	573	15 Department of Revenue Law shall make all payments required by
574	574	16 rules of the Department by electronic funds transfer.
575	575	17 Before August 1 of each year beginning in 1993, the
576	576	18 Department shall notify all taxpayers required to make
577	577	19 payments by electronic funds transfer. All taxpayers required
578	578	20 to make payments by electronic funds transfer shall make those
579	579	21 payments for a minimum of one year beginning on October 1.
580	580	22 Any taxpayer not required to make payments by electronic
581	581	23 funds transfer may make payments by electronic funds transfer
582	582	24 with the permission of the Department.
583	583	25 All taxpayers required to make payment by electronic funds
584	584	26 transfer and any taxpayers authorized to voluntarily make
585	585
586	586
587	587
588	588
589	589
590	590	HB2806 - 15 - LRB103 26186 HLH 52545 b
591	591
592	592
593	593	HB2806- 16 -LRB103 26186 HLH 52545 b HB2806 - 16 - LRB103 26186 HLH 52545 b
594	594	HB2806 - 16 - LRB103 26186 HLH 52545 b
595	595	1 payments by electronic funds transfer shall make those
596	596	2 payments in the manner authorized by the Department.
597	597	3 The Department shall adopt such rules as are necessary to
598	598	4 effectuate a program of electronic funds transfer and the
599	599	5 requirements of this Section.
600	600	6 Before October 1, 2000, if the taxpayer's average monthly
601	601	7 tax liability to the Department under this Act, the Retailers'
602	602	8 Occupation Tax Act, the Service Occupation Tax Act, the
603	603	9 Service Use Tax Act was $10,000 or more during the preceding 4
604	604	10 complete calendar quarters, he shall file a return with the
605	605	11 Department each month by the 20th day of the month next
606	606	12 following the month during which such tax liability is
607	607	13 incurred and shall make payments to the Department on or
608	608	14 before the 7th, 15th, 22nd and last day of the month during
609	609	15 which such liability is incurred. On and after October 1,
610	610	16 2000, if the taxpayer's average monthly tax liability to the
611	611	17 Department under this Act, the Retailers' Occupation Tax Act,
612	612	18 the Service Occupation Tax Act, and the Service Use Tax Act was
613	613	19 $20,000 or more during the preceding 4 complete calendar
614	614	20 quarters, he shall file a return with the Department each
615	615	21 month by the 20th day of the month next following the month
616	616	22 during which such tax liability is incurred and shall make
617	617	23 payment to the Department on or before the 7th, 15th, 22nd and
618	618	24 last day of the month during which such liability is incurred.
619	619	25 If the month during which such tax liability is incurred began
620	620	26 prior to January 1, 1985, each payment shall be in an amount
621	621
622	622
623	623
624	624
625	625
626	626	HB2806 - 16 - LRB103 26186 HLH 52545 b
627	627
628	628
629	629	HB2806- 17 -LRB103 26186 HLH 52545 b HB2806 - 17 - LRB103 26186 HLH 52545 b
630	630	HB2806 - 17 - LRB103 26186 HLH 52545 b
631	631	1 equal to 1/4 of the taxpayer's actual liability for the month
632	632	2 or an amount set by the Department not to exceed 1/4 of the
633	633	3 average monthly liability of the taxpayer to the Department
634	634	4 for the preceding 4 complete calendar quarters (excluding the
635	635	5 month of highest liability and the month of lowest liability
636	636	6 in such 4 quarter period). If the month during which such tax
637	637	7 liability is incurred begins on or after January 1, 1985, and
638	638	8 prior to January 1, 1987, each payment shall be in an amount
639	639	9 equal to 22.5% of the taxpayer's actual liability for the
640	640	10 month or 27.5% of the taxpayer's liability for the same
641	641	11 calendar month of the preceding year. If the month during
642	642	12 which such tax liability is incurred begins on or after
643	643	13 January 1, 1987, and prior to January 1, 1988, each payment
644	644	14 shall be in an amount equal to 22.5% of the taxpayer's actual
645	645	15 liability for the month or 26.25% of the taxpayer's liability
646	646	16 for the same calendar month of the preceding year. If the month
647	647	17 during which such tax liability is incurred begins on or after
648	648	18 January 1, 1988, and prior to January 1, 1989, or begins on or
649	649	19 after January 1, 1996, each payment shall be in an amount equal
650	650	20 to 22.5% of the taxpayer's actual liability for the month or
651	651	21 25% of the taxpayer's liability for the same calendar month of
652	652	22 the preceding year. If the month during which such tax
653	653	23 liability is incurred begins on or after January 1, 1989, and
654	654	24 prior to January 1, 1996, each payment shall be in an amount
655	655	25 equal to 22.5% of the taxpayer's actual liability for the
656	656	26 month or 25% of the taxpayer's liability for the same calendar
657	657
658	658
659	659
660	660
661	661
662	662	HB2806 - 17 - LRB103 26186 HLH 52545 b
663	663
664	664
665	665	HB2806- 18 -LRB103 26186 HLH 52545 b HB2806 - 18 - LRB103 26186 HLH 52545 b
666	666	HB2806 - 18 - LRB103 26186 HLH 52545 b
667	667	1 month of the preceding year or 100% of the taxpayer's actual
668	668	2 liability for the quarter monthly reporting period. The amount
669	669	3 of such quarter monthly payments shall be credited against the
670	670	4 final tax liability of the taxpayer's return for that month.
671	671	5 Before October 1, 2000, once applicable, the requirement of
672	672	6 the making of quarter monthly payments to the Department shall
673	673	7 continue until such taxpayer's average monthly liability to
674	674	8 the Department during the preceding 4 complete calendar
675	675	9 quarters (excluding the month of highest liability and the
676	676	10 month of lowest liability) is less than $9,000, or until such
677	677	11 taxpayer's average monthly liability to the Department as
678	678	12 computed for each calendar quarter of the 4 preceding complete
679	679	13 calendar quarter period is less than $10,000. However, if a
680	680	14 taxpayer can show the Department that a substantial change in
681	681	15 the taxpayer's business has occurred which causes the taxpayer
682	682	16 to anticipate that his average monthly tax liability for the
683	683	17 reasonably foreseeable future will fall below the $10,000
684	684	18 threshold stated above, then such taxpayer may petition the
685	685	19 Department for change in such taxpayer's reporting status. On
686	686	20 and after October 1, 2000, once applicable, the requirement of
687	687	21 the making of quarter monthly payments to the Department shall
688	688	22 continue until such taxpayer's average monthly liability to
689	689	23 the Department during the preceding 4 complete calendar
690	690	24 quarters (excluding the month of highest liability and the
691	691	25 month of lowest liability) is less than $19,000 or until such
692	692	26 taxpayer's average monthly liability to the Department as
693	693
694	694
695	695
696	696
697	697
698	698	HB2806 - 18 - LRB103 26186 HLH 52545 b
699	699
700	700
701	701	HB2806- 19 -LRB103 26186 HLH 52545 b HB2806 - 19 - LRB103 26186 HLH 52545 b
702	702	HB2806 - 19 - LRB103 26186 HLH 52545 b
703	703	1 computed for each calendar quarter of the 4 preceding complete
704	704	2 calendar quarter period is less than $20,000. However, if a
705	705	3 taxpayer can show the Department that a substantial change in
706	706	4 the taxpayer's business has occurred which causes the taxpayer
707	707	5 to anticipate that his average monthly tax liability for the
708	708	6 reasonably foreseeable future will fall below the $20,000
709	709	7 threshold stated above, then such taxpayer may petition the
710	710	8 Department for a change in such taxpayer's reporting status.
711	711	9 The Department shall change such taxpayer's reporting status
712	712	10 unless it finds that such change is seasonal in nature and not
713	713	11 likely to be long term. Quarter monthly payment status shall
714	714	12 be determined under this paragraph as if the rate reduction to
715	715	13 1.25% in Public Act 102-700 this amendatory Act of the 102nd
716	716	14 General Assembly on sales tax holiday items had not occurred.
717	717	15 For quarter monthly payments due on or after July 1, 2023 and
718	718	16 through June 30, 2024, "25% of the taxpayer's liability for
719	719	17 the same calendar month of the preceding year" shall be
720	720	18 determined as if the rate reduction to 1.25% in Public Act
721	721	19 102-700 this amendatory Act of the 102nd General Assembly on
722	722	20 sales tax holiday items had not occurred. Quarter monthly
723	723	21 payment status shall be determined under this paragraph as if
724	724	22 the rate reduction to 0% in Public Act 102-700 this amendatory
725	725	23 Act of the 102nd General Assembly on food for human
726	726	24 consumption that is to be consumed off the premises where it is
727	727	25 sold (other than alcoholic beverages, food consisting of or
728	728	26 infused with adult use cannabis, soft drinks, and food that
729	729
730	730
731	731
732	732
733	733
734	734	HB2806 - 19 - LRB103 26186 HLH 52545 b
735	735
736	736
737	737	HB2806- 20 -LRB103 26186 HLH 52545 b HB2806 - 20 - LRB103 26186 HLH 52545 b
738	738	HB2806 - 20 - LRB103 26186 HLH 52545 b
739	739	1 has been prepared for immediate consumption) had not occurred.
740	740	2 For quarter monthly payments due under this paragraph on or
741	741	3 after July 1, 2023 and through June 30, 2024, "25% of the
742	742	4 taxpayer's liability for the same calendar month of the
743	743	5 preceding year" shall be determined as if the rate reduction
744	744	6 to 0% in Public Act 102-700 this amendatory Act of the 102nd
745	745	7 General Assembly had not occurred. If any such quarter monthly
746	746	8 payment is not paid at the time or in the amount required by
747	747	9 this Section, then the taxpayer shall be liable for penalties
748	748	10 and interest on the difference between the minimum amount due
749	749	11 and the amount of such quarter monthly payment actually and
750	750	12 timely paid, except insofar as the taxpayer has previously
751	751	13 made payments for that month to the Department in excess of the
752	752	14 minimum payments previously due as provided in this Section.
753	753	15 The Department shall make reasonable rules and regulations to
754	754	16 govern the quarter monthly payment amount and quarter monthly
755	755	17 payment dates for taxpayers who file on other than a calendar
756	756	18 monthly basis.
757	757	19 If any such payment provided for in this Section exceeds
758	758	20 the taxpayer's liabilities under this Act, the Retailers'
759	759	21 Occupation Tax Act, the Service Occupation Tax Act and the
760	760	22 Service Use Tax Act, as shown by an original monthly return,
761	761	23 the Department shall issue to the taxpayer a credit memorandum
762	762	24 no later than 30 days after the date of payment, which
763	763	25 memorandum may be submitted by the taxpayer to the Department
764	764	26 in payment of tax liability subsequently to be remitted by the
765	765
766	766
767	767
768	768
769	769
770	770	HB2806 - 20 - LRB103 26186 HLH 52545 b
771	771
772	772
773	773	HB2806- 21 -LRB103 26186 HLH 52545 b HB2806 - 21 - LRB103 26186 HLH 52545 b
774	774	HB2806 - 21 - LRB103 26186 HLH 52545 b
775	775	1 taxpayer to the Department or be assigned by the taxpayer to a
776	776	2 similar taxpayer under this Act, the Retailers' Occupation Tax
777	777	3 Act, the Service Occupation Tax Act or the Service Use Tax Act,
778	778	4 in accordance with reasonable rules and regulations to be
779	779	5 prescribed by the Department, except that if such excess
780	780	6 payment is shown on an original monthly return and is made
781	781	7 after December 31, 1986, no credit memorandum shall be issued,
782	782	8 unless requested by the taxpayer. If no such request is made,
783	783	9 the taxpayer may credit such excess payment against tax
784	784	10 liability subsequently to be remitted by the taxpayer to the
785	785	11 Department under this Act, the Retailers' Occupation Tax Act,
786	786	12 the Service Occupation Tax Act or the Service Use Tax Act, in
787	787	13 accordance with reasonable rules and regulations prescribed by
788	788	14 the Department. If the Department subsequently determines that
789	789	15 all or any part of the credit taken was not actually due to the
790	790	16 taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
791	791	17 be reduced by 2.1% or 1.75% of the difference between the
792	792	18 credit taken and that actually due, and the taxpayer shall be
793	793	19 liable for penalties and interest on such difference.
794	794	20 If the retailer is otherwise required to file a monthly
795	795	21 return and if the retailer's average monthly tax liability to
796	796	22 the Department does not exceed $200, the Department may
797	797	23 authorize his returns to be filed on a quarter annual basis,
798	798	24 with the return for January, February, and March of a given
799	799	25 year being due by April 20 of such year; with the return for
800	800	26 April, May and June of a given year being due by July 20 of
801	801
802	802
803	803
804	804
805	805
806	806	HB2806 - 21 - LRB103 26186 HLH 52545 b
807	807
808	808
809	809	HB2806- 22 -LRB103 26186 HLH 52545 b HB2806 - 22 - LRB103 26186 HLH 52545 b
810	810	HB2806 - 22 - LRB103 26186 HLH 52545 b
811	811	1 such year; with the return for July, August and September of a
812	812	2 given year being due by October 20 of such year, and with the
813	813	3 return for October, November and December of a given year
814	814	4 being due by January 20 of the following year.
815	815	5 If the retailer is otherwise required to file a monthly or
816	816	6 quarterly return and if the retailer's average monthly tax
817	817	7 liability to the Department does not exceed $50, the
818	818	8 Department may authorize his returns to be filed on an annual
819	819	9 basis, with the return for a given year being due by January 20
820	820	10 of the following year.
821	821	11 Such quarter annual and annual returns, as to form and
822	822	12 substance, shall be subject to the same requirements as
823	823	13 monthly returns.
824	824	14 Notwithstanding any other provision in this Act concerning
825	825	15 the time within which a retailer may file his return, in the
826	826	16 case of any retailer who ceases to engage in a kind of business
827	827	17 which makes him responsible for filing returns under this Act,
828	828	18 such retailer shall file a final return under this Act with the
829	829	19 Department not more than one month after discontinuing such
830	830	20 business.
831	831	21 In addition, with respect to motor vehicles, watercraft,
832	832	22 aircraft, and trailers that are required to be registered with
833	833	23 an agency of this State, except as otherwise provided in this
834	834	24 Section, every retailer selling this kind of tangible personal
835	835	25 property shall file, with the Department, upon a form to be
836	836	26 prescribed and supplied by the Department, a separate return
837	837
838	838
839	839
840	840
841	841
842	842	HB2806 - 22 - LRB103 26186 HLH 52545 b
843	843
844	844
845	845	HB2806- 23 -LRB103 26186 HLH 52545 b HB2806 - 23 - LRB103 26186 HLH 52545 b
846	846	HB2806 - 23 - LRB103 26186 HLH 52545 b
847	847	1 for each such item of tangible personal property which the
848	848	2 retailer sells, except that if, in the same transaction, (i) a
849	849	3 retailer of aircraft, watercraft, motor vehicles or trailers
850	850	4 transfers more than one aircraft, watercraft, motor vehicle or
851	851	5 trailer to another aircraft, watercraft, motor vehicle or
852	852	6 trailer retailer for the purpose of resale or (ii) a retailer
853	853	7 of aircraft, watercraft, motor vehicles, or trailers transfers
854	854	8 more than one aircraft, watercraft, motor vehicle, or trailer
855	855	9 to a purchaser for use as a qualifying rolling stock as
856	856	10 provided in Section 3-55 of this Act, then that seller may
857	857	11 report the transfer of all the aircraft, watercraft, motor
858	858	12 vehicles or trailers involved in that transaction to the
859	859	13 Department on the same uniform invoice-transaction reporting
860	860	14 return form. For purposes of this Section, "watercraft" means
861	861	15 a Class 2, Class 3, or Class 4 watercraft as defined in Section
862	862	16 3-2 of the Boat Registration and Safety Act, a personal
863	863	17 watercraft, or any boat equipped with an inboard motor.
864	864	18 In addition, with respect to motor vehicles, watercraft,
865	865	19 aircraft, and trailers that are required to be registered with
866	866	20 an agency of this State, every person who is engaged in the
867	867	21 business of leasing or renting such items and who, in
868	868	22 connection with such business, sells any such item to a
869	869	23 retailer for the purpose of resale is, notwithstanding any
870	870	24 other provision of this Section to the contrary, authorized to
871	871	25 meet the return-filing requirement of this Act by reporting
872	872	26 the transfer of all the aircraft, watercraft, motor vehicles,
873	873
874	874
875	875
876	876
877	877
878	878	HB2806 - 23 - LRB103 26186 HLH 52545 b
879	879
880	880
881	881	HB2806- 24 -LRB103 26186 HLH 52545 b HB2806 - 24 - LRB103 26186 HLH 52545 b
882	882	HB2806 - 24 - LRB103 26186 HLH 52545 b
883	883	1 or trailers transferred for resale during a month to the
884	884	2 Department on the same uniform invoice-transaction reporting
885	885	3 return form on or before the 20th of the month following the
886	886	4 month in which the transfer takes place. Notwithstanding any
887	887	5 other provision of this Act to the contrary, all returns filed
888	888	6 under this paragraph must be filed by electronic means in the
889	889	7 manner and form as required by the Department.
890	890	8 The transaction reporting return in the case of motor
891	891	9 vehicles or trailers that are required to be registered with
892	892	10 an agency of this State, shall be the same document as the
893	893	11 Uniform Invoice referred to in Section 5-402 of the Illinois
894	894	12 Vehicle Code and must show the name and address of the seller;
895	895	13 the name and address of the purchaser; the amount of the
896	896	14 selling price including the amount allowed by the retailer for
897	897	15 traded-in property, if any; the amount allowed by the retailer
898	898	16 for the traded-in tangible personal property, if any, to the
899	899	17 extent to which Section 2 of this Act allows an exemption for
900	900	18 the value of traded-in property; the balance payable after
901	901	19 deducting such trade-in allowance from the total selling
902	902	20 price; the amount of tax due from the retailer with respect to
903	903	21 such transaction; the amount of tax collected from the
904	904	22 purchaser by the retailer on such transaction (or satisfactory
905	905	23 evidence that such tax is not due in that particular instance,
906	906	24 if that is claimed to be the fact); the place and date of the
907	907	25 sale; a sufficient identification of the property sold; such
908	908	26 other information as is required in Section 5-402 of the
909	909
910	910
911	911
912	912
913	913
914	914	HB2806 - 24 - LRB103 26186 HLH 52545 b
915	915
916	916
917	917	HB2806- 25 -LRB103 26186 HLH 52545 b HB2806 - 25 - LRB103 26186 HLH 52545 b
918	918	HB2806 - 25 - LRB103 26186 HLH 52545 b
919	919	1 Illinois Vehicle Code, and such other information as the
920	920	2 Department may reasonably require.
921	921	3 The transaction reporting return in the case of watercraft
922	922	4 and aircraft must show the name and address of the seller; the
923	923	5 name and address of the purchaser; the amount of the selling
924	924	6 price including the amount allowed by the retailer for
925	925	7 traded-in property, if any; the amount allowed by the retailer
926	926	8 for the traded-in tangible personal property, if any, to the
927	927	9 extent to which Section 2 of this Act allows an exemption for
928	928	10 the value of traded-in property; the balance payable after
929	929	11 deducting such trade-in allowance from the total selling
930	930	12 price; the amount of tax due from the retailer with respect to
931	931	13 such transaction; the amount of tax collected from the
932	932	14 purchaser by the retailer on such transaction (or satisfactory
933	933	15 evidence that such tax is not due in that particular instance,
934	934	16 if that is claimed to be the fact); the place and date of the
935	935	17 sale, a sufficient identification of the property sold, and
936	936	18 such other information as the Department may reasonably
937	937	19 require.
938	938	20 Such transaction reporting return shall be filed not later
939	939	21 than 20 days after the date of delivery of the item that is
940	940	22 being sold, but may be filed by the retailer at any time sooner
941	941	23 than that if he chooses to do so. The transaction reporting
942	942	24 return and tax remittance or proof of exemption from the tax
943	943	25 that is imposed by this Act may be transmitted to the
944	944	26 Department by way of the State agency with which, or State
945	945
946	946
947	947
948	948
949	949
950	950	HB2806 - 25 - LRB103 26186 HLH 52545 b
951	951
952	952
953	953	HB2806- 26 -LRB103 26186 HLH 52545 b HB2806 - 26 - LRB103 26186 HLH 52545 b
954	954	HB2806 - 26 - LRB103 26186 HLH 52545 b
955	955	1 officer with whom, the tangible personal property must be
956	956	2 titled or registered (if titling or registration is required)
957	957	3 if the Department and such agency or State officer determine
958	958	4 that this procedure will expedite the processing of
959	959	5 applications for title or registration.
960	960	6 With each such transaction reporting return, the retailer
961	961	7 shall remit the proper amount of tax due (or shall submit
962	962	8 satisfactory evidence that the sale is not taxable if that is
963	963	9 the case), to the Department or its agents, whereupon the
964	964	10 Department shall issue, in the purchaser's name, a tax receipt
965	965	11 (or a certificate of exemption if the Department is satisfied
966	966	12 that the particular sale is tax exempt) which such purchaser
967	967	13 may submit to the agency with which, or State officer with
968	968	14 whom, he must title or register the tangible personal property
969	969	15 that is involved (if titling or registration is required) in
970	970	16 support of such purchaser's application for an Illinois
971	971	17 certificate or other evidence of title or registration to such
972	972	18 tangible personal property.
973	973	19 No retailer's failure or refusal to remit tax under this
974	974	20 Act precludes a user, who has paid the proper tax to the
975	975	21 retailer, from obtaining his certificate of title or other
976	976	22 evidence of title or registration (if titling or registration
977	977	23 is required) upon satisfying the Department that such user has
978	978	24 paid the proper tax (if tax is due) to the retailer. The
979	979	25 Department shall adopt appropriate rules to carry out the
980	980	26 mandate of this paragraph.
981	981
982	982
983	983
984	984
985	985
986	986	HB2806 - 26 - LRB103 26186 HLH 52545 b
987	987
988	988
989	989	HB2806- 27 -LRB103 26186 HLH 52545 b HB2806 - 27 - LRB103 26186 HLH 52545 b
990	990	HB2806 - 27 - LRB103 26186 HLH 52545 b
991	991	1 If the user who would otherwise pay tax to the retailer
992	992	2 wants the transaction reporting return filed and the payment
993	993	3 of tax or proof of exemption made to the Department before the
994	994	4 retailer is willing to take these actions and such user has not
995	995	5 paid the tax to the retailer, such user may certify to the fact
996	996	6 of such delay by the retailer, and may (upon the Department
997	997	7 being satisfied of the truth of such certification) transmit
998	998	8 the information required by the transaction reporting return
999	999	9 and the remittance for tax or proof of exemption directly to
1000	1000	10 the Department and obtain his tax receipt or exemption
1001	1001	11 determination, in which event the transaction reporting return
1002	1002	12 and tax remittance (if a tax payment was required) shall be
1003	1003	13 credited by the Department to the proper retailer's account
1004	1004	14 with the Department, but without the 2.1% or 1.75% discount
1005	1005	15 provided for in this Section being allowed. When the user pays
1006	1006	16 the tax directly to the Department, he shall pay the tax in the
1007	1007	17 same amount and in the same form in which it would be remitted
1008	1008	18 if the tax had been remitted to the Department by the retailer.
1009	1009	19 Where a retailer collects the tax with respect to the
1010	1010	20 selling price of tangible personal property which he sells and
1011	1011	21 the purchaser thereafter returns such tangible personal
1012	1012	22 property and the retailer refunds the selling price thereof to
1013	1013	23 the purchaser, such retailer shall also refund, to the
1014	1014	24 purchaser, the tax so collected from the purchaser. When
1015	1015	25 filing his return for the period in which he refunds such tax
1016	1016	26 to the purchaser, the retailer may deduct the amount of the tax
1017	1017
1018	1018
1019	1019
1020	1020
1021	1021
1022	1022	HB2806 - 27 - LRB103 26186 HLH 52545 b
1023	1023
1024	1024
1025	1025	HB2806- 28 -LRB103 26186 HLH 52545 b HB2806 - 28 - LRB103 26186 HLH 52545 b
1026	1026	HB2806 - 28 - LRB103 26186 HLH 52545 b
1027	1027	1 so refunded by him to the purchaser from any other use tax
1028	1028	2 which such retailer may be required to pay or remit to the
1029	1029	3 Department, as shown by such return, if the amount of the tax
1030	1030	4 to be deducted was previously remitted to the Department by
1031	1031	5 such retailer. If the retailer has not previously remitted the
1032	1032	6 amount of such tax to the Department, he is entitled to no
1033	1033	7 deduction under this Act upon refunding such tax to the
1034	1034	8 purchaser.
1035	1035	9 Any retailer filing a return under this Section shall also
1036	1036	10 include (for the purpose of paying tax thereon) the total tax
1037	1037	11 covered by such return upon the selling price of tangible
1038	1038	12 personal property purchased by him at retail from a retailer,
1039	1039	13 but as to which the tax imposed by this Act was not collected
1040	1040	14 from the retailer filing such return, and such retailer shall
1041	1041	15 remit the amount of such tax to the Department when filing such
1042	1042	16 return.
1043	1043	17 If experience indicates such action to be practicable, the
1044	1044	18 Department may prescribe and furnish a combination or joint
1045	1045	19 return which will enable retailers, who are required to file
1046	1046	20 returns hereunder and also under the Retailers' Occupation Tax
1047	1047	21 Act, to furnish all the return information required by both
1048	1048	22 Acts on the one form.
1049	1049	23 Where the retailer has more than one business registered
1050	1050	24 with the Department under separate registration under this
1051	1051	25 Act, such retailer may not file each return that is due as a
1052	1052	26 single return covering all such registered businesses, but
1053	1053
1054	1054
1055	1055
1056	1056
1057	1057
1058	1058	HB2806 - 28 - LRB103 26186 HLH 52545 b
1059	1059
1060	1060
1061	1061	HB2806- 29 -LRB103 26186 HLH 52545 b HB2806 - 29 - LRB103 26186 HLH 52545 b
1062	1062	HB2806 - 29 - LRB103 26186 HLH 52545 b
1063	1063	1 shall file separate returns for each such registered business.
1064	1064	2 Beginning January 1, 1990, each month the Department shall
1065	1065	3 pay into the State and Local Sales Tax Reform Fund, a special
1066	1066	4 fund in the State Treasury which is hereby created, the net
1067	1067	5 revenue realized for the preceding month from the 1% tax
1068	1068	6 imposed under this Act.
1069	1069	7 Beginning January 1, 1990, each month the Department shall
1070	1070	8 pay into the County and Mass Transit District Fund 4% of the
1071	1071	9 net revenue realized for the preceding month from the 6.25%
1072	1072	10 general rate on the selling price of tangible personal
1073	1073	11 property which is purchased outside Illinois at retail from a
1074	1074	12 retailer and which is titled or registered by an agency of this
1075	1075	13 State's government.
1076	1076	14 Beginning January 1, 1990, each month the Department shall
1077	1077	15 pay into the State and Local Sales Tax Reform Fund, a special
1078	1078	16 fund in the State Treasury, 20% of the net revenue realized for
1079	1079	17 the preceding month from the 6.25% general rate on the selling
1080	1080	18 price of tangible personal property, other than (i) tangible
1081	1081	19 personal property which is purchased outside Illinois at
1082	1082	20 retail from a retailer and which is titled or registered by an
1083	1083	21 agency of this State's government and (ii) aviation fuel sold
1084	1084	22 on or after December 1, 2019. This exception for aviation fuel
1085	1085	23 only applies for so long as the revenue use requirements of 49
1086	1086	24 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
1087	1087	25 For aviation fuel sold on or after December 1, 2019, each
1088	1088	26 month the Department shall pay into the State Aviation Program
1089	1089
1090	1090
1091	1091
1092	1092
1093	1093
1094	1094	HB2806 - 29 - LRB103 26186 HLH 52545 b
1095	1095
1096	1096
1097	1097	HB2806- 30 -LRB103 26186 HLH 52545 b HB2806 - 30 - LRB103 26186 HLH 52545 b
1098	1098	HB2806 - 30 - LRB103 26186 HLH 52545 b
1099	1099	1 Fund 20% of the net revenue realized for the preceding month
1100	1100	2 from the 6.25% general rate on the selling price of aviation
1101	1101	3 fuel, less an amount estimated by the Department to be
1102	1102	4 required for refunds of the 20% portion of the tax on aviation
1103	1103	5 fuel under this Act, which amount shall be deposited into the
1104	1104	6 Aviation Fuel Sales Tax Refund Fund. The Department shall only
1105	1105	7 pay moneys into the State Aviation Program Fund and the
1106	1106	8 Aviation Fuels Sales Tax Refund Fund under this Act for so long
1107	1107	9 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
1108	1108	10 U.S.C. 47133 are binding on the State.
1109	1109	11 Beginning August 1, 2000, each month the Department shall
1110	1110	12 pay into the State and Local Sales Tax Reform Fund 100% of the
1111	1111	13 net revenue realized for the preceding month from the 1.25%
1112	1112	14 rate on the selling price of motor fuel and gasohol. If, in any
1113	1113	15 month, the tax on sales tax holiday items, as defined in
1114	1114	16 Section 3-6, is imposed at the rate of 1.25%, then the
1115	1115	17 Department shall pay 100% of the net revenue realized for that
1116	1116	18 month from the 1.25% rate on the selling price of sales tax
1117	1117	19 holiday items into the State and Local Sales Tax Reform Fund.
1118	1118	20 Beginning January 1, 1990, each month the Department shall
1119	1119	21 pay into the Local Government Tax Fund 16% of the net revenue
1120	1120	22 realized for the preceding month from the 6.25% general rate
1121	1121	23 on the selling price of tangible personal property which is
1122	1122	24 purchased outside Illinois at retail from a retailer and which
1123	1123	25 is titled or registered by an agency of this State's
1124	1124	26 government.
1125	1125
1126	1126
1127	1127
1128	1128
1129	1129
1130	1130	HB2806 - 30 - LRB103 26186 HLH 52545 b
1131	1131
1132	1132
1133	1133	HB2806- 31 -LRB103 26186 HLH 52545 b HB2806 - 31 - LRB103 26186 HLH 52545 b
1134	1134	HB2806 - 31 - LRB103 26186 HLH 52545 b
1135	1135	1 Beginning October 1, 2009, each month the Department shall
1136	1136	2 pay into the Capital Projects Fund an amount that is equal to
1137	1137	3 an amount estimated by the Department to represent 80% of the
1138	1138	4 net revenue realized for the preceding month from the sale of
1139	1139	5 candy, grooming and hygiene products, and soft drinks that had
1140	1140	6 been taxed at a rate of 1% prior to September 1, 2009 but that
1141	1141	7 are now taxed at 6.25%.
1142	1142	8 Beginning July 1, 2011, each month the Department shall
1143	1143	9 pay into the Clean Air Act Permit Fund 80% of the net revenue
1144	1144	10 realized for the preceding month from the 6.25% general rate
1145	1145	11 on the selling price of sorbents used in Illinois in the
1146	1146	12 process of sorbent injection as used to comply with the
1147	1147	13 Environmental Protection Act or the federal Clean Air Act, but
1148	1148	14 the total payment into the Clean Air Act Permit Fund under this
1149	1149	15 Act and the Retailers' Occupation Tax Act shall not exceed
1150	1150	16 $2,000,000 in any fiscal year.
1151	1151	17 Beginning July 1, 2013, each month the Department shall
1152	1152	18 pay into the Underground Storage Tank Fund from the proceeds
1153	1153	19 collected under this Act, the Service Use Tax Act, the Service
1154	1154	20 Occupation Tax Act, and the Retailers' Occupation Tax Act an
1155	1155	21 amount equal to the average monthly deficit in the Underground
1156	1156	22 Storage Tank Fund during the prior year, as certified annually
1157	1157	23 by the Illinois Environmental Protection Agency, but the total
1158	1158	24 payment into the Underground Storage Tank Fund under this Act,
1159	1159	25 the Service Use Tax Act, the Service Occupation Tax Act, and
1160	1160	26 the Retailers' Occupation Tax Act shall not exceed $18,000,000
1161	1161
1162	1162
1163	1163
1164	1164
1165	1165
1166	1166	HB2806 - 31 - LRB103 26186 HLH 52545 b
1167	1167
1168	1168
1169	1169	HB2806- 32 -LRB103 26186 HLH 52545 b HB2806 - 32 - LRB103 26186 HLH 52545 b
1170	1170	HB2806 - 32 - LRB103 26186 HLH 52545 b
1171	1171	1 in any State fiscal year. As used in this paragraph, the
1172	1172	2 "average monthly deficit" shall be equal to the difference
1173	1173	3 between the average monthly claims for payment by the fund and
1174	1174	4 the average monthly revenues deposited into the fund,
1175	1175	5 excluding payments made pursuant to this paragraph.
1176	1176	6 Beginning July 1, 2015, of the remainder of the moneys
1177	1177	7 received by the Department under this Act, the Service Use Tax
1178	1178	8 Act, the Service Occupation Tax Act, and the Retailers'
1179	1179	9 Occupation Tax Act, each month the Department shall deposit
1180	1180	10 $500,000 into the State Crime Laboratory Fund.
1181	1181	11 Beginning July 1, 2024, the Department shall pay into the
1182	1182	12 Mental Health Services Fund 100% of the net revenue realized
1183	1183	13 for the preceding month from the 1% surcharge on the selling
1184	1184	14 price of firearm ammunition.
1185	1185	15 Of the remainder of the moneys received by the Department
1186	1186	16 pursuant to this Act, (a) 1.75% thereof shall be paid into the
1187	1187	17 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
1188	1188	18 and after July 1, 1989, 3.8% thereof shall be paid into the
1189	1189	19 Build Illinois Fund; provided, however, that if in any fiscal
1190	1190	20 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
1191	1191	21 may be, of the moneys received by the Department and required
1192	1192	22 to be paid into the Build Illinois Fund pursuant to Section 3
1193	1193	23 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
1194	1194	24 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
1195	1195	25 Service Occupation Tax Act, such Acts being hereinafter called
1196	1196	26 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
1197	1197
1198	1198
1199	1199
1200	1200
1201	1201
1202	1202	HB2806 - 32 - LRB103 26186 HLH 52545 b
1203	1203
1204	1204
1205	1205	HB2806- 33 -LRB103 26186 HLH 52545 b HB2806 - 33 - LRB103 26186 HLH 52545 b
1206	1206	HB2806 - 33 - LRB103 26186 HLH 52545 b
1207	1207	1 may be, of moneys being hereinafter called the "Tax Act
1208	1208	2 Amount", and (2) the amount transferred to the Build Illinois
1209	1209	3 Fund from the State and Local Sales Tax Reform Fund shall be
1210	1210	4 less than the Annual Specified Amount (as defined in Section 3
1211	1211	5 of the Retailers' Occupation Tax Act), an amount equal to the
1212	1212	6 difference shall be immediately paid into the Build Illinois
1213	1213	7 Fund from other moneys received by the Department pursuant to
1214	1214	8 the Tax Acts; and further provided, that if on the last
1215	1215	9 business day of any month the sum of (1) the Tax Act Amount
1216	1216	10 required to be deposited into the Build Illinois Bond Account
1217	1217	11 in the Build Illinois Fund during such month and (2) the amount
1218	1218	12 transferred during such month to the Build Illinois Fund from
1219	1219	13 the State and Local Sales Tax Reform Fund shall have been less
1220	1220	14 than 1/12 of the Annual Specified Amount, an amount equal to
1221	1221	15 the difference shall be immediately paid into the Build
1222	1222	16 Illinois Fund from other moneys received by the Department
1223	1223	17 pursuant to the Tax Acts; and, further provided, that in no
1224	1224	18 event shall the payments required under the preceding proviso
1225	1225	19 result in aggregate payments into the Build Illinois Fund
1226	1226	20 pursuant to this clause (b) for any fiscal year in excess of
1227	1227	21 the greater of (i) the Tax Act Amount or (ii) the Annual
1228	1228	22 Specified Amount for such fiscal year; and, further provided,
1229	1229	23 that the amounts payable into the Build Illinois Fund under
1230	1230	24 this clause (b) shall be payable only until such time as the
1231	1231	25 aggregate amount on deposit under each trust indenture
1232	1232	26 securing Bonds issued and outstanding pursuant to the Build
1233	1233
1234	1234
1235	1235
1236	1236
1237	1237
1238	1238	HB2806 - 33 - LRB103 26186 HLH 52545 b
1239	1239
1240	1240
1241	1241	HB2806- 34 -LRB103 26186 HLH 52545 b HB2806 - 34 - LRB103 26186 HLH 52545 b
1242	1242	HB2806 - 34 - LRB103 26186 HLH 52545 b
1243	1243	1 Illinois Bond Act is sufficient, taking into account any
1244	1244	2 future investment income, to fully provide, in accordance with
1245	1245	3 such indenture, for the defeasance of or the payment of the
1246	1246	4 principal of, premium, if any, and interest on the Bonds
1247	1247	5 secured by such indenture and on any Bonds expected to be
1248	1248	6 issued thereafter and all fees and costs payable with respect
1249	1249	7 thereto, all as certified by the Director of the Bureau of the
1250	1250	8 Budget (now Governor's Office of Management and Budget). If on
1251	1251	9 the last business day of any month in which Bonds are
1252	1252	10 outstanding pursuant to the Build Illinois Bond Act, the
1253	1253	11 aggregate of the moneys deposited in the Build Illinois Bond
1254	1254	12 Account in the Build Illinois Fund in such month shall be less
1255	1255	13 than the amount required to be transferred in such month from
1256	1256	14 the Build Illinois Bond Account to the Build Illinois Bond
1257	1257	15 Retirement and Interest Fund pursuant to Section 13 of the
1258	1258	16 Build Illinois Bond Act, an amount equal to such deficiency
1259	1259	17 shall be immediately paid from other moneys received by the
1260	1260	18 Department pursuant to the Tax Acts to the Build Illinois
1261	1261	19 Fund; provided, however, that any amounts paid to the Build
1262	1262	20 Illinois Fund in any fiscal year pursuant to this sentence
1263	1263	21 shall be deemed to constitute payments pursuant to clause (b)
1264	1264	22 of the preceding sentence and shall reduce the amount
1265	1265	23 otherwise payable for such fiscal year pursuant to clause (b)
1266	1266	24 of the preceding sentence. The moneys received by the
1267	1267	25 Department pursuant to this Act and required to be deposited
1268	1268	26 into the Build Illinois Fund are subject to the pledge, claim
1269	1269
1270	1270
1271	1271
1272	1272
1273	1273
1274	1274	HB2806 - 34 - LRB103 26186 HLH 52545 b
1275	1275
1276	1276
1277	1277	HB2806- 35 -LRB103 26186 HLH 52545 b HB2806 - 35 - LRB103 26186 HLH 52545 b
1278	1278	HB2806 - 35 - LRB103 26186 HLH 52545 b
1279	1279	1 and charge set forth in Section 12 of the Build Illinois Bond
1280	1280	2 Act.
1281	1281	3 Subject to payment of amounts into the Build Illinois Fund
1282	1282	4 as provided in the preceding paragraph or in any amendment
1283	1283	5 thereto hereafter enacted, the following specified monthly
1284	1284	6 installment of the amount requested in the certificate of the
1285	1285	7 Chairman of the Metropolitan Pier and Exposition Authority
1286	1286	8 provided under Section 8.25f of the State Finance Act, but not
1287	1287	9 in excess of the sums designated as "Total Deposit", shall be
1288	1288	10 deposited in the aggregate from collections under Section 9 of
1289	1289	11 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
1290	1290	12 9 of the Service Occupation Tax Act, and Section 3 of the
1291	1291	13 Retailers' Occupation Tax Act into the McCormick Place
1292	1292	14 Expansion Project Fund in the specified fiscal years.
1293	1293	15Fiscal YearTotal Deposit161993 $0171994 53,000,000181995 58,000,000191996 61,000,000201997 64,000,000211998 68,000,000221999 71,000,000232000 75,000,000242001 80,000,000252002 93,000,000262003 99,000,000 15 Fiscal Year Total Deposit 16 1993 $0 17 1994 53,000,000 18 1995 58,000,000 19 1996 61,000,000 20 1997 64,000,000 21 1998 68,000,000 22 1999 71,000,000 23 2000 75,000,000 24 2001 80,000,000 25 2002 93,000,000 26 2003 99,000,000
1294	1294	15 Fiscal Year Total Deposit
1295	1295	16 1993 $0
1296	1296	17 1994 53,000,000
1297	1297	18 1995 58,000,000
1298	1298	19 1996 61,000,000
1299	1299	20 1997 64,000,000
1300	1300	21 1998 68,000,000
1301	1301	22 1999 71,000,000
1302	1302	23 2000 75,000,000
1303	1303	24 2001 80,000,000
1304	1304	25 2002 93,000,000
1305	1305	26 2003 99,000,000
1306	1306
1307	1307
1308	1308
1309	1309
1310	1310
1311	1311	HB2806 - 35 - LRB103 26186 HLH 52545 b
1312	1312
1313	1313
1314	1314	15 Fiscal Year Total Deposit
1315	1315	16 1993 $0
1316	1316	17 1994 53,000,000
1317	1317	18 1995 58,000,000
1318	1318	19 1996 61,000,000
1319	1319	20 1997 64,000,000
1320	1320	21 1998 68,000,000
1321	1321	22 1999 71,000,000
1322	1322	23 2000 75,000,000
1323	1323	24 2001 80,000,000
1324	1324	25 2002 93,000,000
1325	1325	26 2003 99,000,000
1326	1326
1327	1327
1328	1328	HB2806- 36 -LRB103 26186 HLH 52545 b HB2806 - 36 - LRB103 26186 HLH 52545 b
1329	1329	HB2806 - 36 - LRB103 26186 HLH 52545 b
1330	1330	12004103,000,00022005108,000,00032006113,000,00042007119,000,00052008126,000,00062009132,000,00072010139,000,00082011146,000,00092012153,000,000102013161,000,000112014170,000,000122015179,000,000132016189,000,000142017199,000,000152018210,000,000162019221,000,000172020233,000,000182021300,000,000192022300,000,000202023300,000,000212024 300,000,000222025 300,000,000232026 300,000,000242027 375,000,000252028 375,000,000262029 375,000,000 1 2004 103,000,000 2 2005 108,000,000 3 2006 113,000,000 4 2007 119,000,000 5 2008 126,000,000 6 2009 132,000,000 7 2010 139,000,000 8 2011 146,000,000 9 2012 153,000,000 10 2013 161,000,000 11 2014 170,000,000 12 2015 179,000,000 13 2016 189,000,000 14 2017 199,000,000 15 2018 210,000,000 16 2019 221,000,000 17 2020 233,000,000 18 2021 300,000,000 19 2022 300,000,000 20 2023 300,000,000 21 2024 300,000,000 22 2025 300,000,000 23 2026 300,000,000 24 2027 375,000,000 25 2028 375,000,000 26 2029 375,000,000
1331	1331	1 2004 103,000,000
1332	1332	2 2005 108,000,000
1333	1333	3 2006 113,000,000
1334	1334	4 2007 119,000,000
1335	1335	5 2008 126,000,000
1336	1336	6 2009 132,000,000
1337	1337	7 2010 139,000,000
1338	1338	8 2011 146,000,000
1339	1339	9 2012 153,000,000
1340	1340	10 2013 161,000,000
1341	1341	11 2014 170,000,000
1342	1342	12 2015 179,000,000
1343	1343	13 2016 189,000,000
1344	1344	14 2017 199,000,000
1345	1345	15 2018 210,000,000
1346	1346	16 2019 221,000,000
1347	1347	17 2020 233,000,000
1348	1348	18 2021 300,000,000
1349	1349	19 2022 300,000,000
1350	1350	20 2023 300,000,000
1351	1351	21 2024 300,000,000
1352	1352	22 2025 300,000,000
1353	1353	23 2026 300,000,000
1354	1354	24 2027 375,000,000
1355	1355	25 2028 375,000,000
1356	1356	26 2029 375,000,000
1357	1357
1358	1358
1359	1359
1360	1360
1361	1361
1362	1362	HB2806 - 36 - LRB103 26186 HLH 52545 b
1363	1363
1364	1364	1 2004 103,000,000
1365	1365	2 2005 108,000,000
1366	1366	3 2006 113,000,000
1367	1367	4 2007 119,000,000
1368	1368	5 2008 126,000,000
1369	1369	6 2009 132,000,000
1370	1370	7 2010 139,000,000
1371	1371	8 2011 146,000,000
1372	1372	9 2012 153,000,000
1373	1373	10 2013 161,000,000
1374	1374	11 2014 170,000,000
1375	1375	12 2015 179,000,000
1376	1376	13 2016 189,000,000
1377	1377	14 2017 199,000,000
1378	1378	15 2018 210,000,000
1379	1379	16 2019 221,000,000
1380	1380	17 2020 233,000,000
1381	1381	18 2021 300,000,000
1382	1382	19 2022 300,000,000
1383	1383	20 2023 300,000,000
1384	1384	21 2024 300,000,000
1385	1385	22 2025 300,000,000
1386	1386	23 2026 300,000,000
1387	1387	24 2027 375,000,000
1388	1388	25 2028 375,000,000
1389	1389	26 2029 375,000,000
1390	1390
1391	1391
1392	1392	HB2806- 37 -LRB103 26186 HLH 52545 b HB2806 - 37 - LRB103 26186 HLH 52545 b
1393	1393	HB2806 - 37 - LRB103 26186 HLH 52545 b
1394	1394	12030 375,000,00022031 375,000,00032032 375,000,00042033 375,000,000 52034375,000,00062035375,000,00072036450,000,0008and 9each fiscal year 10thereafter that bonds 11are outstanding under 12Section 13.2 of the 13Metropolitan Pier and 14Exposition Authority Act, 15but not after fiscal year 2060. 1 2030 375,000,000 2 2031 375,000,000 3 2032 375,000,000 4 2033 375,000,000 5 2034 375,000,000 6 2035 375,000,000 7 2036 450,000,000 8 and 9 each fiscal year 10 thereafter that bonds 11 are outstanding under 12 Section 13.2 of the 13 Metropolitan Pier and 14 Exposition Authority Act, 15 but not after fiscal year 2060.
1395	1395	1 2030 375,000,000
1396	1396	2 2031 375,000,000
1397	1397	3 2032 375,000,000
1398	1398	4 2033 375,000,000
1399	1399	5 2034 375,000,000
1400	1400	6 2035 375,000,000
1401	1401	7 2036 450,000,000
1402	1402	8 and
1403	1403	9 each fiscal year
1404	1404	10 thereafter that bonds
1405	1405	11 are outstanding under
1406	1406	12 Section 13.2 of the
1407	1407	13 Metropolitan Pier and
1408	1408	14 Exposition Authority Act,
1409	1409	15 but not after fiscal year 2060.
1410	1410	16 Beginning July 20, 1993 and in each month of each fiscal
1411	1411	17 year thereafter, one-eighth of the amount requested in the
1412	1412	18 certificate of the Chairman of the Metropolitan Pier and
1413	1413	19 Exposition Authority for that fiscal year, less the amount
1414	1414	20 deposited into the McCormick Place Expansion Project Fund by
1415	1415	21 the State Treasurer in the respective month under subsection
1416	1416	22 (g) of Section 13 of the Metropolitan Pier and Exposition
1417	1417	23 Authority Act, plus cumulative deficiencies in the deposits
1418	1418	24 required under this Section for previous months and years,
1419	1419	25 shall be deposited into the McCormick Place Expansion Project
1420	1420	26 Fund, until the full amount requested for the fiscal year, but
1421	1421
1422	1422
1423	1423
1424	1424
1425	1425
1426	1426	HB2806 - 37 - LRB103 26186 HLH 52545 b
1427	1427
1428	1428	1 2030 375,000,000
1429	1429	2 2031 375,000,000
1430	1430	3 2032 375,000,000
1431	1431	4 2033 375,000,000
1432	1432	5 2034 375,000,000
1433	1433	6 2035 375,000,000
1434	1434	7 2036 450,000,000
1435	1435	8 and
1436	1436	9 each fiscal year
1437	1437	10 thereafter that bonds
1438	1438	11 are outstanding under
1439	1439	12 Section 13.2 of the
1440	1440	13 Metropolitan Pier and
1441	1441	14 Exposition Authority Act,
1442	1442	15 but not after fiscal year 2060.
1443	1443
1444	1444
1445	1445	HB2806- 38 -LRB103 26186 HLH 52545 b HB2806 - 38 - LRB103 26186 HLH 52545 b
1446	1446	HB2806 - 38 - LRB103 26186 HLH 52545 b
1447	1447	1 not in excess of the amount specified above as "Total
1448	1448	2 Deposit", has been deposited.
1449	1449	3 Subject to payment of amounts into the Capital Projects
1450	1450	4 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
1451	1451	5 and the McCormick Place Expansion Project Fund pursuant to the
1452	1452	6 preceding paragraphs or in any amendments thereto hereafter
1453	1453	7 enacted, for aviation fuel sold on or after December 1, 2019,
1454	1454	8 the Department shall each month deposit into the Aviation Fuel
1455	1455	9 Sales Tax Refund Fund an amount estimated by the Department to
1456	1456	10 be required for refunds of the 80% portion of the tax on
1457	1457	11 aviation fuel under this Act. The Department shall only
1458	1458	12 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
1459	1459	13 under this paragraph for so long as the revenue use
1460	1460	14 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
1461	1461	15 binding on the State.
1462	1462	16 Subject to payment of amounts into the Build Illinois Fund
1463	1463	17 and the McCormick Place Expansion Project Fund pursuant to the
1464	1464	18 preceding paragraphs or in any amendments thereto hereafter
1465	1465	19 enacted, beginning July 1, 1993 and ending on September 30,
1466	1466	20 2013, the Department shall each month pay into the Illinois
1467	1467	21 Tax Increment Fund 0.27% of 80% of the net revenue realized for
1468	1468	22 the preceding month from the 6.25% general rate on the selling
1469	1469	23 price of tangible personal property.
1470	1470	24 Subject to payment of amounts into the Build Illinois Fund
1471	1471	25 and the McCormick Place Expansion Project Fund pursuant to the
1472	1472	26 preceding paragraphs or in any amendments thereto hereafter
1473	1473
1474	1474
1475	1475
1476	1476
1477	1477
1478	1478	HB2806 - 38 - LRB103 26186 HLH 52545 b
1479	1479
1480	1480
1481	1481	HB2806- 39 -LRB103 26186 HLH 52545 b HB2806 - 39 - LRB103 26186 HLH 52545 b
1482	1482	HB2806 - 39 - LRB103 26186 HLH 52545 b
1483	1483	1 enacted, beginning with the receipt of the first report of
1484	1484	2 taxes paid by an eligible business and continuing for a
1485	1485	3 25-year period, the Department shall each month pay into the
1486	1486	4 Energy Infrastructure Fund 80% of the net revenue realized
1487	1487	5 from the 6.25% general rate on the selling price of
1488	1488	6 Illinois-mined coal that was sold to an eligible business. For
1489	1489	7 purposes of this paragraph, the term "eligible business" means
1490	1490	8 a new electric generating facility certified pursuant to
1491	1491	9 Section 605-332 of the Department of Commerce and Economic
1492	1492	10 Opportunity Law of the Civil Administrative Code of Illinois.
1493	1493	11 Subject to payment of amounts into the Build Illinois
1494	1494	12 Fund, the McCormick Place Expansion Project Fund, the Illinois
1495	1495	13 Tax Increment Fund, and the Energy Infrastructure Fund
1496	1496	14 pursuant to the preceding paragraphs or in any amendments to
1497	1497	15 this Section hereafter enacted, beginning on the first day of
1498	1498	16 the first calendar month to occur on or after August 26, 2014
1499	1499	17 (the effective date of Public Act 98-1098), each month, from
1500	1500	18 the collections made under Section 9 of the Use Tax Act,
1501	1501	19 Section 9 of the Service Use Tax Act, Section 9 of the Service
1502	1502	20 Occupation Tax Act, and Section 3 of the Retailers' Occupation
1503	1503	21 Tax Act, the Department shall pay into the Tax Compliance and
1504	1504	22 Administration Fund, to be used, subject to appropriation, to
1505	1505	23 fund additional auditors and compliance personnel at the
1506	1506	24 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
1507	1507	25 the cash receipts collected during the preceding fiscal year
1508	1508	26 by the Audit Bureau of the Department under the Use Tax Act,
1509	1509
1510	1510
1511	1511
1512	1512
1513	1513
1514	1514	HB2806 - 39 - LRB103 26186 HLH 52545 b
1515	1515
1516	1516
1517	1517	HB2806- 40 -LRB103 26186 HLH 52545 b HB2806 - 40 - LRB103 26186 HLH 52545 b
1518	1518	HB2806 - 40 - LRB103 26186 HLH 52545 b
1519	1519	1 the Service Use Tax Act, the Service Occupation Tax Act, the
1520	1520	2 Retailers' Occupation Tax Act, and associated local occupation
1521	1521	3 and use taxes administered by the Department.
1522	1522	4 Subject to payments of amounts into the Build Illinois
1523	1523	5 Fund, the McCormick Place Expansion Project Fund, the Illinois
1524	1524	6 Tax Increment Fund, the Energy Infrastructure Fund, and the
1525	1525	7 Tax Compliance and Administration Fund as provided in this
1526	1526	8 Section, beginning on July 1, 2018 the Department shall pay
1527	1527	9 each month into the Downstate Public Transportation Fund the
1528	1528	10 moneys required to be so paid under Section 2-3 of the
1529	1529	11 Downstate Public Transportation Act.
1530	1530	12 Subject to successful execution and delivery of a
1531	1531	13 public-private agreement between the public agency and private
1532	1532	14 entity and completion of the civic build, beginning on July 1,
1533	1533	15 2023, of the remainder of the moneys received by the
1534	1534	16 Department under the Use Tax Act, the Service Use Tax Act, the
1535	1535	17 Service Occupation Tax Act, and this Act, the Department shall
1536	1536	18 deposit the following specified deposits in the aggregate from
1537	1537	19 collections under the Use Tax Act, the Service Use Tax Act, the
1538	1538	20 Service Occupation Tax Act, and the Retailers' Occupation Tax
1539	1539	21 Act, as required under Section 8.25g of the State Finance Act
1540	1540	22 for distribution consistent with the Public-Private
1541	1541	23 Partnership for Civic and Transit Infrastructure Project Act.
1542	1542	24 The moneys received by the Department pursuant to this Act and
1543	1543	25 required to be deposited into the Civic and Transit
1544	1544	26 Infrastructure Fund are subject to the pledge, claim, and
1545	1545
1546	1546
1547	1547
1548	1548
1549	1549
1550	1550	HB2806 - 40 - LRB103 26186 HLH 52545 b
1551	1551
1552	1552
1553	1553	HB2806- 41 -LRB103 26186 HLH 52545 b HB2806 - 41 - LRB103 26186 HLH 52545 b
1554	1554	HB2806 - 41 - LRB103 26186 HLH 52545 b
1555	1555	1 charge set forth in Section 25-55 of the Public-Private
1556	1556	2 Partnership for Civic and Transit Infrastructure Project Act.
1557	1557	3 As used in this paragraph, "civic build", "private entity",
1558	1558	4 "public-private agreement", and "public agency" have the
1559	1559	5 meanings provided in Section 25-10 of the Public-Private
1560	1560	6 Partnership for Civic and Transit Infrastructure Project Act.
1561	1561	7 Fiscal Year............................Total Deposit
1562	1562	8 2024....................................$200,000,000
1563	1563	9 2025....................................$206,000,000
1564	1564	10 2026....................................$212,200,000
1565	1565	11 2027....................................$218,500,000
1566	1566	12 2028....................................$225,100,000
1567	1567	13 2029....................................$288,700,000
1568	1568	14 2030....................................$298,900,000
1569	1569	15 2031....................................$309,300,000
1570	1570	16 2032....................................$320,100,000
1571	1571	17 2033....................................$331,200,000
1572	1572	18 2034....................................$341,200,000
1573	1573	19 2035....................................$351,400,000
1574	1574	20 2036....................................$361,900,000
1575	1575	21 2037....................................$372,800,000
1576	1576	22 2038....................................$384,000,000
1577	1577	23 2039....................................$395,500,000
1578	1578	24 2040....................................$407,400,000
1579	1579	25 2041....................................$419,600,000
1580	1580	26 2042....................................$432,200,000
1581	1581
1582	1582
1583	1583
1584	1584
1585	1585
1586	1586	HB2806 - 41 - LRB103 26186 HLH 52545 b
1587	1587
1588	1588
1589	1589	HB2806- 42 -LRB103 26186 HLH 52545 b HB2806 - 42 - LRB103 26186 HLH 52545 b
1590	1590	HB2806 - 42 - LRB103 26186 HLH 52545 b
1591	1591	1 2043....................................$445,100,000
1592	1592	2 Beginning July 1, 2021 and until July 1, 2022, subject to
1593	1593	3 the payment of amounts into the State and Local Sales Tax
1594	1594	4 Reform Fund, the Build Illinois Fund, the McCormick Place
1595	1595	5 Expansion Project Fund, the Illinois Tax Increment Fund, the
1596	1596	6 Energy Infrastructure Fund, and the Tax Compliance and
1597	1597	7 Administration Fund as provided in this Section, the
1598	1598	8 Department shall pay each month into the Road Fund the amount
1599	1599	9 estimated to represent 16% of the net revenue realized from
1600	1600	10 the taxes imposed on motor fuel and gasohol. Beginning July 1,
1601	1601	11 2022 and until July 1, 2023, subject to the payment of amounts
1602	1602	12 into the State and Local Sales Tax Reform Fund, the Build
1603	1603	13 Illinois Fund, the McCormick Place Expansion Project Fund, the
1604	1604	14 Illinois Tax Increment Fund, the Energy Infrastructure Fund,
1605	1605	15 and the Tax Compliance and Administration Fund as provided in
1606	1606	16 this Section, the Department shall pay each month into the
1607	1607	17 Road Fund the amount estimated to represent 32% of the net
1608	1608	18 revenue realized from the taxes imposed on motor fuel and
1609	1609	19 gasohol. Beginning July 1, 2023 and until July 1, 2024,
1610	1610	20 subject to the payment of amounts into the State and Local
1611	1611	21 Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
1612	1612	22 Place Expansion Project Fund, the Illinois Tax Increment Fund,
1613	1613	23 the Energy Infrastructure Fund, and the Tax Compliance and
1614	1614	24 Administration Fund as provided in this Section, the
1615	1615	25 Department shall pay each month into the Road Fund the amount
1616	1616	26 estimated to represent 48% of the net revenue realized from
1617	1617
1618	1618
1619	1619
1620	1620
1621	1621
1622	1622	HB2806 - 42 - LRB103 26186 HLH 52545 b
1623	1623
1624	1624
1625	1625	HB2806- 43 -LRB103 26186 HLH 52545 b HB2806 - 43 - LRB103 26186 HLH 52545 b
1626	1626	HB2806 - 43 - LRB103 26186 HLH 52545 b
1627	1627	1 the taxes imposed on motor fuel and gasohol. Beginning July 1,
1628	1628	2 2024 and until July 1, 2025, subject to the payment of amounts
1629	1629	3 into the State and Local Sales Tax Reform Fund, the Build
1630	1630	4 Illinois Fund, the McCormick Place Expansion Project Fund, the
1631	1631	5 Illinois Tax Increment Fund, the Energy Infrastructure Fund,
1632	1632	6 and the Tax Compliance and Administration Fund as provided in
1633	1633	7 this Section, the Department shall pay each month into the
1634	1634	8 Road Fund the amount estimated to represent 64% of the net
1635	1635	9 revenue realized from the taxes imposed on motor fuel and
1636	1636	10 gasohol. Beginning on July 1, 2025, subject to the payment of
1637	1637	11 amounts into the State and Local Sales Tax Reform Fund, the
1638	1638	12 Build Illinois Fund, the McCormick Place Expansion Project
1639	1639	13 Fund, the Illinois Tax Increment Fund, the Energy
1640	1640	14 Infrastructure Fund, and the Tax Compliance and Administration
1641	1641	15 Fund as provided in this Section, the Department shall pay
1642	1642	16 each month into the Road Fund the amount estimated to
1643	1643	17 represent 80% of the net revenue realized from the taxes
1644	1644	18 imposed on motor fuel and gasohol. As used in this paragraph
1645	1645	19 "motor fuel" has the meaning given to that term in Section 1.1
1646	1646	20 of the Motor Fuel Tax Law, and "gasohol" has the meaning given
1647	1647	21 to that term in Section 3-40 of this Act.
1648	1648	22 Of the remainder of the moneys received by the Department
1649	1649	23 pursuant to this Act, 75% thereof shall be paid into the State
1650	1650	24 Treasury and 25% shall be reserved in a special account and
1651	1651	25 used only for the transfer to the Common School Fund as part of
1652	1652	26 the monthly transfer from the General Revenue Fund in
1653	1653
1654	1654
1655	1655
1656	1656
1657	1657
1658	1658	HB2806 - 43 - LRB103 26186 HLH 52545 b
1659	1659
1660	1660
1661	1661	HB2806- 44 -LRB103 26186 HLH 52545 b HB2806 - 44 - LRB103 26186 HLH 52545 b
1662	1662	HB2806 - 44 - LRB103 26186 HLH 52545 b
1663	1663	1 accordance with Section 8a of the State Finance Act.
1664	1664	2 As soon as possible after the first day of each month, upon
1665	1665	3 certification of the Department of Revenue, the Comptroller
1666	1666	4 shall order transferred and the Treasurer shall transfer from
1667	1667	5 the General Revenue Fund to the Motor Fuel Tax Fund an amount
1668	1668	6 equal to 1.7% of 80% of the net revenue realized under this Act
1669	1669	7 for the second preceding month. Beginning April 1, 2000, this
1670	1670	8 transfer is no longer required and shall not be made.
1671	1671	9 Net revenue realized for a month shall be the revenue
1672	1672	10 collected by the State pursuant to this Act, less the amount
1673	1673	11 paid out during that month as refunds to taxpayers for
1674	1674	12 overpayment of liability.
1675	1675	13 For greater simplicity of administration, manufacturers,
1676	1676	14 importers and wholesalers whose products are sold at retail in
1677	1677	15 Illinois by numerous retailers, and who wish to do so, may
1678	1678	16 assume the responsibility for accounting and paying to the
1679	1679	17 Department all tax accruing under this Act with respect to
1680	1680	18 such sales, if the retailers who are affected do not make
1681	1681	19 written objection to the Department to this arrangement.
1682	1682	20 (Source: P.A. 101-10, Article 15, Section 15-10, eff. 6-5-19;
1683	1683	21 101-10, Article 25, Section 25-105, eff. 6-5-19; 101-27, eff.
1684	1684	22 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
1685	1685	23 101-636, eff. 6-10-20; 102-700, Article 60, Section 60-15,
1686	1686	24 eff. 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
1687	1687	25 102-1019, eff. 1-1-23; revised 12-13-22.)
1688	1688
1689	1689
1690	1690
1691	1691
1692	1692
1693	1693	HB2806 - 44 - LRB103 26186 HLH 52545 b
1694	1694
1695	1695
1696	1696	HB2806- 45 -LRB103 26186 HLH 52545 b HB2806 - 45 - LRB103 26186 HLH 52545 b
1697	1697	HB2806 - 45 - LRB103 26186 HLH 52545 b
1698	1698	1 Section 15. The Service Use Tax Act is amended by changing
1699	1699	2 Sections 3-10 and 9 as follows:
1700	1700	3 (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
1701	1701	4 Sec. 3-10. Rate of tax. Unless otherwise provided in this
1702	1702	5 Section, the tax imposed by this Act is at the rate of 6.25% of
1703	1703	6 the selling price of tangible personal property transferred as
1704	1704	7 an incident to the sale of service, but, for the purpose of
1705	1705	8 computing this tax, in no event shall the selling price be less
1706	1706	9 than the cost price of the property to the serviceman.
1707	1707	10 Beginning on July 1, 2000 and through December 31, 2000,
1708	1708	11 with respect to motor fuel, as defined in Section 1.1 of the
1709	1709	12 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
1710	1710	13 the Use Tax Act, the tax is imposed at the rate of 1.25%.
1711	1711	14 With respect to gasohol, as defined in the Use Tax Act, the
1712	1712	15 tax imposed by this Act applies to (i) 70% of the selling price
1713	1713	16 of property transferred as an incident to the sale of service
1714	1714	17 on or after January 1, 1990, and before July 1, 2003, (ii) 80%
1715	1715	18 of the selling price of property transferred as an incident to
1716	1716	19 the sale of service on or after July 1, 2003 and on or before
1717	1717	20 July 1, 2017, and (iii) 100% of the selling price thereafter.
1718	1718	21 If, at any time, however, the tax under this Act on sales of
1719	1719	22 gasohol, as defined in the Use Tax Act, is imposed at the rate
1720	1720	23 of 1.25%, then the tax imposed by this Act applies to 100% of
1721	1721	24 the proceeds of sales of gasohol made during that time.
1722	1722	25 With respect to majority blended ethanol fuel, as defined
1723	1723
1724	1724
1725	1725
1726	1726
1727	1727
1728	1728	HB2806 - 45 - LRB103 26186 HLH 52545 b
1729	1729
1730	1730
1731	1731	HB2806- 46 -LRB103 26186 HLH 52545 b HB2806 - 46 - LRB103 26186 HLH 52545 b
1732	1732	HB2806 - 46 - LRB103 26186 HLH 52545 b
1733	1733	1 in the Use Tax Act, the tax imposed by this Act does not apply
1734	1734	2 to the selling price of property transferred as an incident to
1735	1735	3 the sale of service on or after July 1, 2003 and on or before
1736	1736	4 December 31, 2023 but applies to 100% of the selling price
1737	1737	5 thereafter.
1738	1738	6 With respect to biodiesel blends, as defined in the Use
1739	1739	7 Tax Act, with no less than 1% and no more than 10% biodiesel,
1740	1740	8 the tax imposed by this Act applies to (i) 80% of the selling
1741	1741	9 price of property transferred as an incident to the sale of
1742	1742	10 service on or after July 1, 2003 and on or before December 31,
1743	1743	11 2018 and (ii) 100% of the proceeds of the selling price after
1744	1744	12 December 31, 2018 and before January 1, 2024. On and after
1745	1745	13 January 1, 2024 and on or before December 31, 2030, the
1746	1746	14 taxation of biodiesel, renewable diesel, and biodiesel blends
1747	1747	15 shall be as provided in Section 3-5.1 of the Use Tax Act. If,
1748	1748	16 at any time, however, the tax under this Act on sales of
1749	1749	17 biodiesel blends, as defined in the Use Tax Act, with no less
1750	1750	18 than 1% and no more than 10% biodiesel is imposed at the rate
1751	1751	19 of 1.25%, then the tax imposed by this Act applies to 100% of
1752	1752	20 the proceeds of sales of biodiesel blends with no less than 1%
1753	1753	21 and no more than 10% biodiesel made during that time.
1754	1754	22 With respect to biodiesel, as defined in the Use Tax Act,
1755	1755	23 and biodiesel blends, as defined in the Use Tax Act, with more
1756	1756	24 than 10% but no more than 99% biodiesel, the tax imposed by
1757	1757	25 this Act does not apply to the proceeds of the selling price of
1758	1758	26 property transferred as an incident to the sale of service on
1759	1759
1760	1760
1761	1761
1762	1762
1763	1763
1764	1764	HB2806 - 46 - LRB103 26186 HLH 52545 b
1765	1765
1766	1766
1767	1767	HB2806- 47 -LRB103 26186 HLH 52545 b HB2806 - 47 - LRB103 26186 HLH 52545 b
1768	1768	HB2806 - 47 - LRB103 26186 HLH 52545 b
1769	1769	1 or after July 1, 2003 and on or before December 31, 2023. On
1770	1770	2 and after January 1, 2024 and on or before December 31, 2030,
1771	1771	3 the taxation of biodiesel, renewable diesel, and biodiesel
1772	1772	4 blends shall be as provided in Section 3-5.1 of the Use Tax
1773	1773	5 Act.
1774	1774	6 At the election of any registered serviceman made for each
1775	1775	7 fiscal year, sales of service in which the aggregate annual
1776	1776	8 cost price of tangible personal property transferred as an
1777	1777	9 incident to the sales of service is less than 35%, or 75% in
1778	1778	10 the case of servicemen transferring prescription drugs or
1779	1779	11 servicemen engaged in graphic arts production, of the
1780	1780	12 aggregate annual total gross receipts from all sales of
1781	1781	13 service, the tax imposed by this Act shall be based on the
1782	1782	14 serviceman's cost price of the tangible personal property
1783	1783	15 transferred as an incident to the sale of those services.
1784	1784	16 Until July 1, 2022 and beginning again on July 1, 2023, the
1785	1785	17 tax shall be imposed at the rate of 1% on food prepared for
1786	1786	18 immediate consumption and transferred incident to a sale of
1787	1787	19 service subject to this Act or the Service Occupation Tax Act
1788	1788	20 by an entity licensed under the Hospital Licensing Act, the
1789	1789	21 Nursing Home Care Act, the Assisted Living and Shared Housing
1790	1790	22 Act, the ID/DD Community Care Act, the MC/DD Act, the
1791	1791	23 Specialized Mental Health Rehabilitation Act of 2013, or the
1792	1792	24 Child Care Act of 1969, or an entity that holds a permit issued
1793	1793	25 pursuant to the Life Care Facilities Act. Until July 1, 2022
1794	1794	26 and beginning again on July 1, 2023, the tax shall also be
1795	1795
1796	1796
1797	1797
1798	1798
1799	1799
1800	1800	HB2806 - 47 - LRB103 26186 HLH 52545 b
1801	1801
1802	1802
1803	1803	HB2806- 48 -LRB103 26186 HLH 52545 b HB2806 - 48 - LRB103 26186 HLH 52545 b
1804	1804	HB2806 - 48 - LRB103 26186 HLH 52545 b
1805	1805	1 imposed at the rate of 1% on food for human consumption that is
1806	1806	2 to be consumed off the premises where it is sold (other than
1807	1807	3 alcoholic beverages, food consisting of or infused with adult
1808	1808	4 use cannabis, soft drinks, and food that has been prepared for
1809	1809	5 immediate consumption and is not otherwise included in this
1810	1810	6 paragraph).
1811	1811	7 Beginning on July 1, 2022 and until July 1, 2023, the tax
1812	1812	8 shall be imposed at the rate of 0% on food prepared for
1813	1813	9 immediate consumption and transferred incident to a sale of
1814	1814	10 service subject to this Act or the Service Occupation Tax Act
1815	1815	11 by an entity licensed under the Hospital Licensing Act, the
1816	1816	12 Nursing Home Care Act, the Assisted Living and Shared Housing
1817	1817	13 Act, the ID/DD Community Care Act, the MC/DD Act, the
1818	1818	14 Specialized Mental Health Rehabilitation Act of 2013, or the
1819	1819	15 Child Care Act of 1969, or an entity that holds a permit issued
1820	1820	16 pursuant to the Life Care Facilities Act. Beginning on July 1,
1821	1821	17 2022 and until July 1, 2023, the tax shall also be imposed at
1822	1822	18 the rate of 0% on food for human consumption that is to be
1823	1823	19 consumed off the premises where it is sold (other than
1824	1824	20 alcoholic beverages, food consisting of or infused with adult
1825	1825	21 use cannabis, soft drinks, and food that has been prepared for
1826	1826	22 immediate consumption and is not otherwise included in this
1827	1827	23 paragraph).
1828	1828	24 The tax shall also be imposed at the rate of 1% on
1829	1829	25 prescription and nonprescription medicines, drugs, medical
1830	1830	26 appliances, products classified as Class III medical devices
1831	1831
1832	1832
1833	1833
1834	1834
1835	1835
1836	1836	HB2806 - 48 - LRB103 26186 HLH 52545 b
1837	1837
1838	1838
1839	1839	HB2806- 49 -LRB103 26186 HLH 52545 b HB2806 - 49 - LRB103 26186 HLH 52545 b
1840	1840	HB2806 - 49 - LRB103 26186 HLH 52545 b
1841	1841	1 by the United States Food and Drug Administration that are
1842	1842	2 used for cancer treatment pursuant to a prescription, as well
1843	1843	3 as any accessories and components related to those devices,
1844	1844	4 modifications to a motor vehicle for the purpose of rendering
1845	1845	5 it usable by a person with a disability, and insulin, blood
1846	1846	6 sugar testing materials, syringes, and needles used by human
1847	1847	7 diabetics. For the purposes of this Section, until September
1848	1848	8 1, 2009: the term "soft drinks" means any complete, finished,
1849	1849	9 ready-to-use, non-alcoholic drink, whether carbonated or not,
1850	1850	10 including, but not limited to, soda water, cola, fruit juice,
1851	1851	11 vegetable juice, carbonated water, and all other preparations
1852	1852	12 commonly known as soft drinks of whatever kind or description
1853	1853	13 that are contained in any closed or sealed bottle, can,
1854	1854	14 carton, or container, regardless of size; but "soft drinks"
1855	1855	15 does not include coffee, tea, non-carbonated water, infant
1856	1856	16 formula, milk or milk products as defined in the Grade A
1857	1857	17 Pasteurized Milk and Milk Products Act, or drinks containing
1858	1858	18 50% or more natural fruit or vegetable juice.
1859	1859	19 Notwithstanding any other provisions of this Act,
1860	1860	20 beginning September 1, 2009, "soft drinks" means non-alcoholic
1861	1861	21 beverages that contain natural or artificial sweeteners. "Soft
1862	1862	22 drinks" does do not include beverages that contain milk or
1863	1863	23 milk products, soy, rice or similar milk substitutes, or
1864	1864	24 greater than 50% of vegetable or fruit juice by volume.
1865	1865	25 Until August 1, 2009, and notwithstanding any other
1866	1866	26 provisions of this Act, "food for human consumption that is to
1867	1867
1868	1868
1869	1869
1870	1870
1871	1871
1872	1872	HB2806 - 49 - LRB103 26186 HLH 52545 b
1873	1873
1874	1874
1875	1875	HB2806- 50 -LRB103 26186 HLH 52545 b HB2806 - 50 - LRB103 26186 HLH 52545 b
1876	1876	HB2806 - 50 - LRB103 26186 HLH 52545 b
1877	1877	1 be consumed off the premises where it is sold" includes all
1878	1878	2 food sold through a vending machine, except soft drinks and
1879	1879	3 food products that are dispensed hot from a vending machine,
1880	1880	4 regardless of the location of the vending machine. Beginning
1881	1881	5 August 1, 2009, and notwithstanding any other provisions of
1882	1882	6 this Act, "food for human consumption that is to be consumed
1883	1883	7 off the premises where it is sold" includes all food sold
1884	1884	8 through a vending machine, except soft drinks, candy, and food
1885	1885	9 products that are dispensed hot from a vending machine,
1886	1886	10 regardless of the location of the vending machine.
1887	1887	11 Notwithstanding any other provisions of this Act,
1888	1888	12 beginning September 1, 2009, "food for human consumption that
1889	1889	13 is to be consumed off the premises where it is sold" does not
1890	1890	14 include candy. For purposes of this Section, "candy" means a
1891	1891	15 preparation of sugar, honey, or other natural or artificial
1892	1892	16 sweeteners in combination with chocolate, fruits, nuts or
1893	1893	17 other ingredients or flavorings in the form of bars, drops, or
1894	1894	18 pieces. "Candy" does not include any preparation that contains
1895	1895	19 flour or requires refrigeration.
1896	1896	20 Notwithstanding any other provisions of this Act,
1897	1897	21 beginning September 1, 2009, "nonprescription medicines and
1898	1898	22 drugs" does not include grooming and hygiene products. For
1899	1899	23 purposes of this Section, "grooming and hygiene products"
1900	1900	24 includes, but is not limited to, soaps and cleaning solutions,
1901	1901	25 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
1902	1902	26 lotions and screens, unless those products are available by
1903	1903
1904	1904
1905	1905
1906	1906
1907	1907
1908	1908	HB2806 - 50 - LRB103 26186 HLH 52545 b
1909	1909
1910	1910
1911	1911	HB2806- 51 -LRB103 26186 HLH 52545 b HB2806 - 51 - LRB103 26186 HLH 52545 b
1912	1912	HB2806 - 51 - LRB103 26186 HLH 52545 b
1913	1913	1 prescription only, regardless of whether the products meet the
1914	1914	2 definition of "over-the-counter-drugs". For the purposes of
1915	1915	3 this paragraph, "over-the-counter-drug" means a drug for human
1916	1916	4 use that contains a label that identifies the product as a drug
1917	1917	5 as required by 21 CFR C.F.R. 201.66. The
1918	1918	6 "over-the-counter-drug" label includes:
1919	1919	7 (A) a A "Drug Facts" panel; or
1920	1920	8 (B) a A statement of the "active ingredient(s)" with a
1921	1921	9 list of those ingredients contained in the compound,
1922	1922	10 substance or preparation.
1923	1923	11 Beginning on January 1, 2014 (the effective date of Public
1924	1924	12 Act 98-122), "prescription and nonprescription medicines and
1925	1925	13 drugs" includes medical cannabis purchased from a registered
1926	1926	14 dispensing organization under the Compassionate Use of Medical
1927	1927	15 Cannabis Program Act.
1928	1928	16 As used in this Section, "adult use cannabis" means
1929	1929	17 cannabis subject to tax under the Cannabis Cultivation
1930	1930	18 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
1931	1931	19 and does not include cannabis subject to tax under the
1932	1932	20 Compassionate Use of Medical Cannabis Program Act.
1933	1933	21 Beginning July 1, 2023, in addition to all other rates of
1934	1934	22 tax imposed under this Act, a surcharge of 1% is imposed on the
1935	1935	23 selling price of firearm ammunition. The surcharge shall not
1936	1936	24 apply to firearm ammunition purchased by a law enforcement
1937	1937	25 officer or a law enforcement agency. The exemption for law
1938	1938	26 enforcement officers and law enforcement agencies is exempt
1939	1939
1940	1940
1941	1941
1942	1942
1943	1943
1944	1944	HB2806 - 51 - LRB103 26186 HLH 52545 b
1945	1945
1946	1946
1947	1947	HB2806- 52 -LRB103 26186 HLH 52545 b HB2806 - 52 - LRB103 26186 HLH 52545 b
1948	1948	HB2806 - 52 - LRB103 26186 HLH 52545 b
1949	1949	1 from the provisions of Section 3-75.
1950	1950	2 As used in this Section:
1951	1951	3 "Firearm ammunition" has the meaning given to that
1952	1952	4 term under Section 31A-0.1 of the Criminal Code of 2012.
1953	1953	5 "Law enforcement agency" means an agency of this State
1954	1954	6 or unit of local government which is vested by law or
1955	1955	7 ordinance with the duty to maintain public order and to
1956	1956	8 enforce criminal laws or ordinances.
1957	1957	9 "Law enforcement officer" means any person employed by
1958	1958	10 a State, county, or municipality as a policeman, peace
1959	1959	11 officer, or in a like position involving the enforcement
1960	1960	12 of the law and protection of public interest at the risk of
1961	1961	13 the person's life.
1962	1962	14 If the property that is acquired from a serviceman is
1963	1963	15 acquired outside Illinois and used outside Illinois before
1964	1964	16 being brought to Illinois for use here and is taxable under
1965	1965	17 this Act, the "selling price" on which the tax is computed
1966	1966	18 shall be reduced by an amount that represents a reasonable
1967	1967	19 allowance for depreciation for the period of prior
1968	1968	20 out-of-state use.
1969	1969	21 (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
1970	1970	22 102-4, eff. 4-27-21; 102-16, eff. 6-17-21; 102-700, Article
1971	1971	23 20, Section 20-10, eff. 4-19-22; 102-700, Article 60, Section
1972	1972	24 60-20, eff. 4-19-22; revised 6-1-22.)
1973	1973	25 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
1974	1974
1975	1975
1976	1976
1977	1977
1978	1978
1979	1979	HB2806 - 52 - LRB103 26186 HLH 52545 b
1980	1980
1981	1981
1982	1982	HB2806- 53 -LRB103 26186 HLH 52545 b HB2806 - 53 - LRB103 26186 HLH 52545 b
1983	1983	HB2806 - 53 - LRB103 26186 HLH 52545 b
1984	1984	1 Sec. 9. Each serviceman required or authorized to collect
1985	1985	2 the tax herein imposed shall pay to the Department the amount
1986	1986	3 of such tax (except as otherwise provided) at the time when he
1987	1987	4 is required to file his return for the period during which such
1988	1988	5 tax was collected, less a discount of 2.1% prior to January 1,
1989	1989	6 1990 and 1.75% on and after January 1, 1990, or $5 per calendar
1990	1990	7 year, whichever is greater, which is allowed to reimburse the
1991	1991	8 serviceman for expenses incurred in collecting the tax,
1992	1992	9 keeping records, preparing and filing returns, remitting the
1993	1993	10 tax and supplying data to the Department on request. When
1994	1994	11 determining the discount allowed under this Section,
1995	1995	12 servicemen shall include the amount of tax that would have
1996	1996	13 been due at the 1% rate but for the 0% rate imposed under this
1997	1997	14 amendatory Act of the 102nd General Assembly. The discount
1998	1998	15 under this Section is not allowed for the 1.25% portion of
1999	1999	16 taxes paid on aviation fuel that is subject to the revenue use
2000	2000	17 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
2001	2001	18 discount allowed under this Section is allowed only for
2002	2002	19 returns that are filed in the manner required by this Act. The
2003	2003	20 Department may disallow the discount for servicemen whose
2004	2004	21 certificate of registration is revoked at the time the return
2005	2005	22 is filed, but only if the Department's decision to revoke the
2006	2006	23 certificate of registration has become final. A serviceman
2007	2007	24 need not remit that part of any tax collected by him to the
2008	2008	25 extent that he is required to pay and does pay the tax imposed
2009	2009	26 by the Service Occupation Tax Act with respect to his sale of
2010	2010
2011	2011
2012	2012
2013	2013
2014	2014
2015	2015	HB2806 - 53 - LRB103 26186 HLH 52545 b
2016	2016
2017	2017
2018	2018	HB2806- 54 -LRB103 26186 HLH 52545 b HB2806 - 54 - LRB103 26186 HLH 52545 b
2019	2019	HB2806 - 54 - LRB103 26186 HLH 52545 b
2020	2020	1 service involving the incidental transfer by him of the same
2021	2021	2 property.
2022	2022	3 Except as provided hereinafter in this Section, on or
2023	2023	4 before the twentieth day of each calendar month, such
2024	2024	5 serviceman shall file a return for the preceding calendar
2025	2025	6 month in accordance with reasonable Rules and Regulations to
2026	2026	7 be promulgated by the Department. Such return shall be filed
2027	2027	8 on a form prescribed by the Department and shall contain such
2028	2028	9 information as the Department may reasonably require. The
2029	2029	10 return shall include the gross receipts which were received
2030	2030	11 during the preceding calendar month or quarter on the
2031	2031	12 following items upon which tax would have been due but for the
2032	2032	13 0% rate imposed under this amendatory Act of the 102nd General
2033	2033	14 Assembly: (i) food for human consumption that is to be
2034	2034	15 consumed off the premises where it is sold (other than
2035	2035	16 alcoholic beverages, food consisting of or infused with adult
2036	2036	17 use cannabis, soft drinks, and food that has been prepared for
2037	2037	18 immediate consumption); and (ii) food prepared for immediate
2038	2038	19 consumption and transferred incident to a sale of service
2039	2039	20 subject to this Act or the Service Occupation Tax Act by an
2040	2040	21 entity licensed under the Hospital Licensing Act, the Nursing
2041	2041	22 Home Care Act, the Assisted Living and Shared Housing Act, the
2042	2042	23 ID/DD Community Care Act, the MC/DD Act, the Specialized
2043	2043	24 Mental Health Rehabilitation Act of 2013, or the Child Care
2044	2044	25 Act of 1969, or an entity that holds a permit issued pursuant
2045	2045	26 to the Life Care Facilities Act. The return shall also include
2046	2046
2047	2047
2048	2048
2049	2049
2050	2050
2051	2051	HB2806 - 54 - LRB103 26186 HLH 52545 b
2052	2052
2053	2053
2054	2054	HB2806- 55 -LRB103 26186 HLH 52545 b HB2806 - 55 - LRB103 26186 HLH 52545 b
2055	2055	HB2806 - 55 - LRB103 26186 HLH 52545 b
2056	2056	1 the amount of tax that would have been due on the items listed
2057	2057	2 in the previous sentence but for the 0% rate imposed under this
2058	2058	3 amendatory Act of the 102nd General Assembly.
2059	2059	4 On and after January 1, 2018, with respect to servicemen
2060	2060	5 whose annual gross receipts average $20,000 or more, all
2061	2061	6 returns required to be filed pursuant to this Act shall be
2062	2062	7 filed electronically. Servicemen who demonstrate that they do
2063	2063	8 not have access to the Internet or demonstrate hardship in
2064	2064	9 filing electronically may petition the Department to waive the
2065	2065	10 electronic filing requirement.
2066	2066	11 The Department may require returns to be filed on a
2067	2067	12 quarterly basis. If so required, a return for each calendar
2068	2068	13 quarter shall be filed on or before the twentieth day of the
2069	2069	14 calendar month following the end of such calendar quarter. The
2070	2070	15 taxpayer shall also file a return with the Department for each
2071	2071	16 of the first two months of each calendar quarter, on or before
2072	2072	17 the twentieth day of the following calendar month, stating:
2073	2073	18 1. The name of the seller;
2074	2074	19 2. The address of the principal place of business from
2075	2075	20 which he engages in business as a serviceman in this
2076	2076	21 State;
2077	2077	22 3. The total amount of taxable receipts received by
2078	2078	23 him during the preceding calendar month, including
2079	2079	24 receipts from charge and time sales, but less all
2080	2080	25 deductions allowed by law;
2081	2081	26 4. The amount of credit provided in Section 2d of this
2082	2082
2083	2083
2084	2084
2085	2085
2086	2086
2087	2087	HB2806 - 55 - LRB103 26186 HLH 52545 b
2088	2088
2089	2089
2090	2090	HB2806- 56 -LRB103 26186 HLH 52545 b HB2806 - 56 - LRB103 26186 HLH 52545 b
2091	2091	HB2806 - 56 - LRB103 26186 HLH 52545 b
2092	2092	1 Act;
2093	2093	2 5. The amount of tax due;
2094	2094	3 5-5. The signature of the taxpayer; and
2095	2095	4 6. Such other reasonable information as the Department
2096	2096	5 may require.
2097	2097	6 Each serviceman required or authorized to collect the tax
2098	2098	7 imposed by this Act on aviation fuel transferred as an
2099	2099	8 incident of a sale of service in this State during the
2100	2100	9 preceding calendar month shall, instead of reporting and
2101	2101	10 paying tax on aviation fuel as otherwise required by this
2102	2102	11 Section, report and pay such tax on a separate aviation fuel
2103	2103	12 tax return. The requirements related to the return shall be as
2104	2104	13 otherwise provided in this Section. Notwithstanding any other
2105	2105	14 provisions of this Act to the contrary, servicemen collecting
2106	2106	15 tax on aviation fuel shall file all aviation fuel tax returns
2107	2107	16 and shall make all aviation fuel tax payments by electronic
2108	2108	17 means in the manner and form required by the Department. For
2109	2109	18 purposes of this Section, "aviation fuel" means jet fuel and
2110	2110	19 aviation gasoline.
2111	2111	20 If a taxpayer fails to sign a return within 30 days after
2112	2112	21 the proper notice and demand for signature by the Department,
2113	2113	22 the return shall be considered valid and any amount shown to be
2114	2114	23 due on the return shall be deemed assessed.
2115	2115	24 Notwithstanding any other provision of this Act to the
2116	2116	25 contrary, servicemen subject to tax on cannabis shall file all
2117	2117	26 cannabis tax returns and shall make all cannabis tax payments
2118	2118
2119	2119
2120	2120
2121	2121
2122	2122
2123	2123	HB2806 - 56 - LRB103 26186 HLH 52545 b
2124	2124
2125	2125
2126	2126	HB2806- 57 -LRB103 26186 HLH 52545 b HB2806 - 57 - LRB103 26186 HLH 52545 b
2127	2127	HB2806 - 57 - LRB103 26186 HLH 52545 b
2128	2128	1 by electronic means in the manner and form required by the
2129	2129	2 Department.
2130	2130	3 Beginning October 1, 1993, a taxpayer who has an average
2131	2131	4 monthly tax liability of $150,000 or more shall make all
2132	2132	5 payments required by rules of the Department by electronic
2133	2133	6 funds transfer. Beginning October 1, 1994, a taxpayer who has
2134	2134	7 an average monthly tax liability of $100,000 or more shall
2135	2135	8 make all payments required by rules of the Department by
2136	2136	9 electronic funds transfer. Beginning October 1, 1995, a
2137	2137	10 taxpayer who has an average monthly tax liability of $50,000
2138	2138	11 or more shall make all payments required by rules of the
2139	2139	12 Department by electronic funds transfer. Beginning October 1,
2140	2140	13 2000, a taxpayer who has an annual tax liability of $200,000 or
2141	2141	14 more shall make all payments required by rules of the
2142	2142	15 Department by electronic funds transfer. The term "annual tax
2143	2143	16 liability" shall be the sum of the taxpayer's liabilities
2144	2144	17 under this Act, and under all other State and local occupation
2145	2145	18 and use tax laws administered by the Department, for the
2146	2146	19 immediately preceding calendar year. The term "average monthly
2147	2147	20 tax liability" means the sum of the taxpayer's liabilities
2148	2148	21 under this Act, and under all other State and local occupation
2149	2149	22 and use tax laws administered by the Department, for the
2150	2150	23 immediately preceding calendar year divided by 12. Beginning
2151	2151	24 on October 1, 2002, a taxpayer who has a tax liability in the
2152	2152	25 amount set forth in subsection (b) of Section 2505-210 of the
2153	2153	26 Department of Revenue Law shall make all payments required by
2154	2154
2155	2155
2156	2156
2157	2157
2158	2158
2159	2159	HB2806 - 57 - LRB103 26186 HLH 52545 b
2160	2160
2161	2161
2162	2162	HB2806- 58 -LRB103 26186 HLH 52545 b HB2806 - 58 - LRB103 26186 HLH 52545 b
2163	2163	HB2806 - 58 - LRB103 26186 HLH 52545 b
2164	2164	1 rules of the Department by electronic funds transfer.
2165	2165	2 Before August 1 of each year beginning in 1993, the
2166	2166	3 Department shall notify all taxpayers required to make
2167	2167	4 payments by electronic funds transfer. All taxpayers required
2168	2168	5 to make payments by electronic funds transfer shall make those
2169	2169	6 payments for a minimum of one year beginning on October 1.
2170	2170	7 Any taxpayer not required to make payments by electronic
2171	2171	8 funds transfer may make payments by electronic funds transfer
2172	2172	9 with the permission of the Department.
2173	2173	10 All taxpayers required to make payment by electronic funds
2174	2174	11 transfer and any taxpayers authorized to voluntarily make
2175	2175	12 payments by electronic funds transfer shall make those
2176	2176	13 payments in the manner authorized by the Department.
2177	2177	14 The Department shall adopt such rules as are necessary to
2178	2178	15 effectuate a program of electronic funds transfer and the
2179	2179	16 requirements of this Section.
2180	2180	17 If the serviceman is otherwise required to file a monthly
2181	2181	18 return and if the serviceman's average monthly tax liability
2182	2182	19 to the Department does not exceed $200, the Department may
2183	2183	20 authorize his returns to be filed on a quarter annual basis,
2184	2184	21 with the return for January, February and March of a given year
2185	2185	22 being due by April 20 of such year; with the return for April,
2186	2186	23 May and June of a given year being due by July 20 of such year;
2187	2187	24 with the return for July, August and September of a given year
2188	2188	25 being due by October 20 of such year, and with the return for
2189	2189	26 October, November and December of a given year being due by
2190	2190
2191	2191
2192	2192
2193	2193
2194	2194
2195	2195	HB2806 - 58 - LRB103 26186 HLH 52545 b
2196	2196
2197	2197
2198	2198	HB2806- 59 -LRB103 26186 HLH 52545 b HB2806 - 59 - LRB103 26186 HLH 52545 b
2199	2199	HB2806 - 59 - LRB103 26186 HLH 52545 b
2200	2200	1 January 20 of the following year.
2201	2201	2 If the serviceman is otherwise required to file a monthly
2202	2202	3 or quarterly return and if the serviceman's average monthly
2203	2203	4 tax liability to the Department does not exceed $50, the
2204	2204	5 Department may authorize his returns to be filed on an annual
2205	2205	6 basis, with the return for a given year being due by January 20
2206	2206	7 of the following year.
2207	2207	8 Such quarter annual and annual returns, as to form and
2208	2208	9 substance, shall be subject to the same requirements as
2209	2209	10 monthly returns.
2210	2210	11 Notwithstanding any other provision in this Act concerning
2211	2211	12 the time within which a serviceman may file his return, in the
2212	2212	13 case of any serviceman who ceases to engage in a kind of
2213	2213	14 business which makes him responsible for filing returns under
2214	2214	15 this Act, such serviceman shall file a final return under this
2215	2215	16 Act with the Department not more than 1 month after
2216	2216	17 discontinuing such business.
2217	2217	18 Where a serviceman collects the tax with respect to the
2218	2218	19 selling price of property which he sells and the purchaser
2219	2219	20 thereafter returns such property and the serviceman refunds
2220	2220	21 the selling price thereof to the purchaser, such serviceman
2221	2221	22 shall also refund, to the purchaser, the tax so collected from
2222	2222	23 the purchaser. When filing his return for the period in which
2223	2223	24 he refunds such tax to the purchaser, the serviceman may
2224	2224	25 deduct the amount of the tax so refunded by him to the
2225	2225	26 purchaser from any other Service Use Tax, Service Occupation
2226	2226
2227	2227
2228	2228
2229	2229
2230	2230
2231	2231	HB2806 - 59 - LRB103 26186 HLH 52545 b
2232	2232
2233	2233
2234	2234	HB2806- 60 -LRB103 26186 HLH 52545 b HB2806 - 60 - LRB103 26186 HLH 52545 b
2235	2235	HB2806 - 60 - LRB103 26186 HLH 52545 b
2236	2236	1 Tax, retailers' occupation tax or use tax which such
2237	2237	2 serviceman may be required to pay or remit to the Department,
2238	2238	3 as shown by such return, provided that the amount of the tax to
2239	2239	4 be deducted shall previously have been remitted to the
2240	2240	5 Department by such serviceman. If the serviceman shall not
2241	2241	6 previously have remitted the amount of such tax to the
2242	2242	7 Department, he shall be entitled to no deduction hereunder
2243	2243	8 upon refunding such tax to the purchaser.
2244	2244	9 Any serviceman filing a return hereunder shall also
2245	2245	10 include the total tax upon the selling price of tangible
2246	2246	11 personal property purchased for use by him as an incident to a
2247	2247	12 sale of service, and such serviceman shall remit the amount of
2248	2248	13 such tax to the Department when filing such return.
2249	2249	14 If experience indicates such action to be practicable, the
2250	2250	15 Department may prescribe and furnish a combination or joint
2251	2251	16 return which will enable servicemen, who are required to file
2252	2252	17 returns hereunder and also under the Service Occupation Tax
2253	2253	18 Act, to furnish all the return information required by both
2254	2254	19 Acts on the one form.
2255	2255	20 Where the serviceman has more than one business registered
2256	2256	21 with the Department under separate registration hereunder,
2257	2257	22 such serviceman shall not file each return that is due as a
2258	2258	23 single return covering all such registered businesses, but
2259	2259	24 shall file separate returns for each such registered business.
2260	2260	25 Beginning January 1, 1990, each month the Department shall
2261	2261	26 pay into the State and Local Tax Reform Fund, a special fund in
2262	2262
2263	2263
2264	2264
2265	2265
2266	2266
2267	2267	HB2806 - 60 - LRB103 26186 HLH 52545 b
2268	2268
2269	2269
2270	2270	HB2806- 61 -LRB103 26186 HLH 52545 b HB2806 - 61 - LRB103 26186 HLH 52545 b
2271	2271	HB2806 - 61 - LRB103 26186 HLH 52545 b
2272	2272	1 the State Treasury, the net revenue realized for the preceding
2273	2273	2 month from the 1% tax imposed under this Act.
2274	2274	3 Beginning January 1, 1990, each month the Department shall
2275	2275	4 pay into the State and Local Sales Tax Reform Fund 20% of the
2276	2276	5 net revenue realized for the preceding month from the 6.25%
2277	2277	6 general rate on transfers of tangible personal property, other
2278	2278	7 than (i) tangible personal property which is purchased outside
2279	2279	8 Illinois at retail from a retailer and which is titled or
2280	2280	9 registered by an agency of this State's government and (ii)
2281	2281	10 aviation fuel sold on or after December 1, 2019. This
2282	2282	11 exception for aviation fuel only applies for so long as the
2283	2283	12 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2284	2284	13 47133 are binding on the State.
2285	2285	14 For aviation fuel sold on or after December 1, 2019, each
2286	2286	15 month the Department shall pay into the State Aviation Program
2287	2287	16 Fund 20% of the net revenue realized for the preceding month
2288	2288	17 from the 6.25% general rate on the selling price of aviation
2289	2289	18 fuel, less an amount estimated by the Department to be
2290	2290	19 required for refunds of the 20% portion of the tax on aviation
2291	2291	20 fuel under this Act, which amount shall be deposited into the
2292	2292	21 Aviation Fuel Sales Tax Refund Fund. The Department shall only
2293	2293	22 pay moneys into the State Aviation Program Fund and the
2294	2294	23 Aviation Fuel Sales Tax Refund Fund under this Act for so long
2295	2295	24 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
2296	2296	25 U.S.C. 47133 are binding on the State.
2297	2297	26 Beginning August 1, 2000, each month the Department shall
2298	2298
2299	2299
2300	2300
2301	2301
2302	2302
2303	2303	HB2806 - 61 - LRB103 26186 HLH 52545 b
2304	2304
2305	2305
2306	2306	HB2806- 62 -LRB103 26186 HLH 52545 b HB2806 - 62 - LRB103 26186 HLH 52545 b
2307	2307	HB2806 - 62 - LRB103 26186 HLH 52545 b
2308	2308	1 pay into the State and Local Sales Tax Reform Fund 100% of the
2309	2309	2 net revenue realized for the preceding month from the 1.25%
2310	2310	3 rate on the selling price of motor fuel and gasohol.
2311	2311	4 Beginning October 1, 2009, each month the Department shall
2312	2312	5 pay into the Capital Projects Fund an amount that is equal to
2313	2313	6 an amount estimated by the Department to represent 80% of the
2314	2314	7 net revenue realized for the preceding month from the sale of
2315	2315	8 candy, grooming and hygiene products, and soft drinks that had
2316	2316	9 been taxed at a rate of 1% prior to September 1, 2009 but that
2317	2317	10 are now taxed at 6.25%.
2318	2318	11 Beginning July 1, 2013, each month the Department shall
2319	2319	12 pay into the Underground Storage Tank Fund from the proceeds
2320	2320	13 collected under this Act, the Use Tax Act, the Service
2321	2321	14 Occupation Tax Act, and the Retailers' Occupation Tax Act an
2322	2322	15 amount equal to the average monthly deficit in the Underground
2323	2323	16 Storage Tank Fund during the prior year, as certified annually
2324	2324	17 by the Illinois Environmental Protection Agency, but the total
2325	2325	18 payment into the Underground Storage Tank Fund under this Act,
2326	2326	19 the Use Tax Act, the Service Occupation Tax Act, and the
2327	2327	20 Retailers' Occupation Tax Act shall not exceed $18,000,000 in
2328	2328	21 any State fiscal year. As used in this paragraph, the "average
2329	2329	22 monthly deficit" shall be equal to the difference between the
2330	2330	23 average monthly claims for payment by the fund and the average
2331	2331	24 monthly revenues deposited into the fund, excluding payments
2332	2332	25 made pursuant to this paragraph.
2333	2333	26 Beginning July 1, 2015, of the remainder of the moneys
2334	2334
2335	2335
2336	2336
2337	2337
2338	2338
2339	2339	HB2806 - 62 - LRB103 26186 HLH 52545 b
2340	2340
2341	2341
2342	2342	HB2806- 63 -LRB103 26186 HLH 52545 b HB2806 - 63 - LRB103 26186 HLH 52545 b
2343	2343	HB2806 - 63 - LRB103 26186 HLH 52545 b
2344	2344	1 received by the Department under the Use Tax Act, this Act, the
2345	2345	2 Service Occupation Tax Act, and the Retailers' Occupation Tax
2346	2346	3 Act, each month the Department shall deposit $500,000 into the
2347	2347	4 State Crime Laboratory Fund.
2348	2348	5 Beginning July 1, 2023, the Department shall pay into the
2349	2349	6 Mental Health Services Fund 100% of the net revenue realized
2350	2350	7 for the preceding month from the 1% surcharge on the selling
2351	2351	8 price of firearm ammunition.
2352	2352	9 Of the remainder of the moneys received by the Department
2353	2353	10 pursuant to this Act, (a) 1.75% thereof shall be paid into the
2354	2354	11 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
2355	2355	12 and after July 1, 1989, 3.8% thereof shall be paid into the
2356	2356	13 Build Illinois Fund; provided, however, that if in any fiscal
2357	2357	14 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
2358	2358	15 may be, of the moneys received by the Department and required
2359	2359	16 to be paid into the Build Illinois Fund pursuant to Section 3
2360	2360	17 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
2361	2361	18 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
2362	2362	19 Service Occupation Tax Act, such Acts being hereinafter called
2363	2363	20 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
2364	2364	21 may be, of moneys being hereinafter called the "Tax Act
2365	2365	22 Amount", and (2) the amount transferred to the Build Illinois
2366	2366	23 Fund from the State and Local Sales Tax Reform Fund shall be
2367	2367	24 less than the Annual Specified Amount (as defined in Section 3
2368	2368	25 of the Retailers' Occupation Tax Act), an amount equal to the
2369	2369	26 difference shall be immediately paid into the Build Illinois
2370	2370
2371	2371
2372	2372
2373	2373
2374	2374
2375	2375	HB2806 - 63 - LRB103 26186 HLH 52545 b
2376	2376
2377	2377
2378	2378	HB2806- 64 -LRB103 26186 HLH 52545 b HB2806 - 64 - LRB103 26186 HLH 52545 b
2379	2379	HB2806 - 64 - LRB103 26186 HLH 52545 b
2380	2380	1 Fund from other moneys received by the Department pursuant to
2381	2381	2 the Tax Acts; and further provided, that if on the last
2382	2382	3 business day of any month the sum of (1) the Tax Act Amount
2383	2383	4 required to be deposited into the Build Illinois Bond Account
2384	2384	5 in the Build Illinois Fund during such month and (2) the amount
2385	2385	6 transferred during such month to the Build Illinois Fund from
2386	2386	7 the State and Local Sales Tax Reform Fund shall have been less
2387	2387	8 than 1/12 of the Annual Specified Amount, an amount equal to
2388	2388	9 the difference shall be immediately paid into the Build
2389	2389	10 Illinois Fund from other moneys received by the Department
2390	2390	11 pursuant to the Tax Acts; and, further provided, that in no
2391	2391	12 event shall the payments required under the preceding proviso
2392	2392	13 result in aggregate payments into the Build Illinois Fund
2393	2393	14 pursuant to this clause (b) for any fiscal year in excess of
2394	2394	15 the greater of (i) the Tax Act Amount or (ii) the Annual
2395	2395	16 Specified Amount for such fiscal year; and, further provided,
2396	2396	17 that the amounts payable into the Build Illinois Fund under
2397	2397	18 this clause (b) shall be payable only until such time as the
2398	2398	19 aggregate amount on deposit under each trust indenture
2399	2399	20 securing Bonds issued and outstanding pursuant to the Build
2400	2400	21 Illinois Bond Act is sufficient, taking into account any
2401	2401	22 future investment income, to fully provide, in accordance with
2402	2402	23 such indenture, for the defeasance of or the payment of the
2403	2403	24 principal of, premium, if any, and interest on the Bonds
2404	2404	25 secured by such indenture and on any Bonds expected to be
2405	2405	26 issued thereafter and all fees and costs payable with respect
2406	2406
2407	2407
2408	2408
2409	2409
2410	2410
2411	2411	HB2806 - 64 - LRB103 26186 HLH 52545 b
2412	2412
2413	2413
2414	2414	HB2806- 65 -LRB103 26186 HLH 52545 b HB2806 - 65 - LRB103 26186 HLH 52545 b
2415	2415	HB2806 - 65 - LRB103 26186 HLH 52545 b
2416	2416	1 thereto, all as certified by the Director of the Bureau of the
2417	2417	2 Budget (now Governor's Office of Management and Budget). If on
2418	2418	3 the last business day of any month in which Bonds are
2419	2419	4 outstanding pursuant to the Build Illinois Bond Act, the
2420	2420	5 aggregate of the moneys deposited in the Build Illinois Bond
2421	2421	6 Account in the Build Illinois Fund in such month shall be less
2422	2422	7 than the amount required to be transferred in such month from
2423	2423	8 the Build Illinois Bond Account to the Build Illinois Bond
2424	2424	9 Retirement and Interest Fund pursuant to Section 13 of the
2425	2425	10 Build Illinois Bond Act, an amount equal to such deficiency
2426	2426	11 shall be immediately paid from other moneys received by the
2427	2427	12 Department pursuant to the Tax Acts to the Build Illinois
2428	2428	13 Fund; provided, however, that any amounts paid to the Build
2429	2429	14 Illinois Fund in any fiscal year pursuant to this sentence
2430	2430	15 shall be deemed to constitute payments pursuant to clause (b)
2431	2431	16 of the preceding sentence and shall reduce the amount
2432	2432	17 otherwise payable for such fiscal year pursuant to clause (b)
2433	2433	18 of the preceding sentence. The moneys received by the
2434	2434	19 Department pursuant to this Act and required to be deposited
2435	2435	20 into the Build Illinois Fund are subject to the pledge, claim
2436	2436	21 and charge set forth in Section 12 of the Build Illinois Bond
2437	2437	22 Act.
2438	2438	23 Subject to payment of amounts into the Build Illinois Fund
2439	2439	24 as provided in the preceding paragraph or in any amendment
2440	2440	25 thereto hereafter enacted, the following specified monthly
2441	2441	26 installment of the amount requested in the certificate of the
2442	2442
2443	2443
2444	2444
2445	2445
2446	2446
2447	2447	HB2806 - 65 - LRB103 26186 HLH 52545 b
2448	2448
2449	2449
2450	2450	HB2806- 66 -LRB103 26186 HLH 52545 b HB2806 - 66 - LRB103 26186 HLH 52545 b
2451	2451	HB2806 - 66 - LRB103 26186 HLH 52545 b
2452	2452	1 Chairman of the Metropolitan Pier and Exposition Authority
2453	2453	2 provided under Section 8.25f of the State Finance Act, but not
2454	2454	3 in excess of the sums designated as "Total Deposit", shall be
2455	2455	4 deposited in the aggregate from collections under Section 9 of
2456	2456	5 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
2457	2457	6 9 of the Service Occupation Tax Act, and Section 3 of the
2458	2458	7 Retailers' Occupation Tax Act into the McCormick Place
2459	2459	8 Expansion Project Fund in the specified fiscal years.
2460	2460	9Fiscal YearTotal Deposit101993 $0111994 53,000,000121995 58,000,000131996 61,000,000141997 64,000,000151998 68,000,000161999 71,000,000172000 75,000,000182001 80,000,000192002 93,000,000202003 99,000,000212004103,000,000222005108,000,000232006113,000,000242007119,000,000252008126,000,000 9 Fiscal Year Total Deposit 10 1993 $0 11 1994 53,000,000 12 1995 58,000,000 13 1996 61,000,000 14 1997 64,000,000 15 1998 68,000,000 16 1999 71,000,000 17 2000 75,000,000 18 2001 80,000,000 19 2002 93,000,000 20 2003 99,000,000 21 2004 103,000,000 22 2005 108,000,000 23 2006 113,000,000 24 2007 119,000,000 25 2008 126,000,000
2461	2461	9 Fiscal Year Total Deposit
2462	2462	10 1993 $0
2463	2463	11 1994 53,000,000
2464	2464	12 1995 58,000,000
2465	2465	13 1996 61,000,000
2466	2466	14 1997 64,000,000
2467	2467	15 1998 68,000,000
2468	2468	16 1999 71,000,000
2469	2469	17 2000 75,000,000
2470	2470	18 2001 80,000,000
2471	2471	19 2002 93,000,000
2472	2472	20 2003 99,000,000
2473	2473	21 2004 103,000,000
2474	2474	22 2005 108,000,000
2475	2475	23 2006 113,000,000
2476	2476	24 2007 119,000,000
2477	2477	25 2008 126,000,000
2478	2478
2479	2479
2480	2480
2481	2481
2482	2482
2483	2483	HB2806 - 66 - LRB103 26186 HLH 52545 b
2484	2484
2485	2485
2486	2486	9 Fiscal Year Total Deposit
2487	2487	10 1993 $0
2488	2488	11 1994 53,000,000
2489	2489	12 1995 58,000,000
2490	2490	13 1996 61,000,000
2491	2491	14 1997 64,000,000
2492	2492	15 1998 68,000,000
2493	2493	16 1999 71,000,000
2494	2494	17 2000 75,000,000
2495	2495	18 2001 80,000,000
2496	2496	19 2002 93,000,000
2497	2497	20 2003 99,000,000
2498	2498	21 2004 103,000,000
2499	2499	22 2005 108,000,000
2500	2500	23 2006 113,000,000
2501	2501	24 2007 119,000,000
2502	2502	25 2008 126,000,000
2503	2503
2504	2504
2505	2505	HB2806- 67 -LRB103 26186 HLH 52545 b HB2806 - 67 - LRB103 26186 HLH 52545 b
2506	2506	HB2806 - 67 - LRB103 26186 HLH 52545 b
2507	2507	12009132,000,00022010139,000,00032011146,000,00042012153,000,00052013161,000,00062014170,000,00072015179,000,00082016189,000,00092017199,000,000102018210,000,000112019221,000,000122020233,000,000132021300,000,000 142022300,000,000152023300,000,000162024 300,000,000172025 300,000,000182026 300,000,000192027 375,000,000202028 375,000,000212029 375,000,000222030 375,000,000232031 375,000,000242032 375,000,000252033 375,000,000262034375,000,000 1 2009 132,000,000 2 2010 139,000,000 3 2011 146,000,000 4 2012 153,000,000 5 2013 161,000,000 6 2014 170,000,000 7 2015 179,000,000 8 2016 189,000,000 9 2017 199,000,000 10 2018 210,000,000 11 2019 221,000,000 12 2020 233,000,000 13 2021 300,000,000 14 2022 300,000,000 15 2023 300,000,000 16 2024 300,000,000 17 2025 300,000,000 18 2026 300,000,000 19 2027 375,000,000 20 2028 375,000,000 21 2029 375,000,000 22 2030 375,000,000 23 2031 375,000,000 24 2032 375,000,000 25 2033 375,000,000 26 2034 375,000,000
2508	2508	1 2009 132,000,000
2509	2509	2 2010 139,000,000
2510	2510	3 2011 146,000,000
2511	2511	4 2012 153,000,000
2512	2512	5 2013 161,000,000
2513	2513	6 2014 170,000,000
2514	2514	7 2015 179,000,000
2515	2515	8 2016 189,000,000
2516	2516	9 2017 199,000,000
2517	2517	10 2018 210,000,000
2518	2518	11 2019 221,000,000
2519	2519	12 2020 233,000,000
2520	2520	13 2021 300,000,000
2521	2521	14 2022 300,000,000
2522	2522	15 2023 300,000,000
2523	2523	16 2024 300,000,000
2524	2524	17 2025 300,000,000
2525	2525	18 2026 300,000,000
2526	2526	19 2027 375,000,000
2527	2527	20 2028 375,000,000
2528	2528	21 2029 375,000,000
2529	2529	22 2030 375,000,000
2530	2530	23 2031 375,000,000
2531	2531	24 2032 375,000,000
2532	2532	25 2033 375,000,000
2533	2533	26 2034 375,000,000
2534	2534
2535	2535
2536	2536
2537	2537
2538	2538
2539	2539	HB2806 - 67 - LRB103 26186 HLH 52545 b
2540	2540
2541	2541	1 2009 132,000,000
2542	2542	2 2010 139,000,000
2543	2543	3 2011 146,000,000
2544	2544	4 2012 153,000,000
2545	2545	5 2013 161,000,000
2546	2546	6 2014 170,000,000
2547	2547	7 2015 179,000,000
2548	2548	8 2016 189,000,000
2549	2549	9 2017 199,000,000
2550	2550	10 2018 210,000,000
2551	2551	11 2019 221,000,000
2552	2552	12 2020 233,000,000
2553	2553	13 2021 300,000,000
2554	2554	14 2022 300,000,000
2555	2555	15 2023 300,000,000
2556	2556	16 2024 300,000,000
2557	2557	17 2025 300,000,000
2558	2558	18 2026 300,000,000
2559	2559	19 2027 375,000,000
2560	2560	20 2028 375,000,000
2561	2561	21 2029 375,000,000
2562	2562	22 2030 375,000,000
2563	2563	23 2031 375,000,000
2564	2564	24 2032 375,000,000
2565	2565	25 2033 375,000,000
2566	2566	26 2034 375,000,000
2567	2567
2568	2568
2569	2569	HB2806- 68 -LRB103 26186 HLH 52545 b HB2806 - 68 - LRB103 26186 HLH 52545 b
2570	2570	HB2806 - 68 - LRB103 26186 HLH 52545 b
2571	2571	12035375,000,00022036450,000,0003and 4each fiscal year 5thereafter that bonds 6are outstanding under 7Section 13.2 of the 8Metropolitan Pier and 9Exposition Authority Act, 10but not after fiscal year 2060. 1 2035 375,000,000 2 2036 450,000,000 3 and 4 each fiscal year 5 thereafter that bonds 6 are outstanding under 7 Section 13.2 of the 8 Metropolitan Pier and 9 Exposition Authority Act, 10 but not after fiscal year 2060.
2572	2572	1 2035 375,000,000
2573	2573	2 2036 450,000,000
2574	2574	3 and
2575	2575	4 each fiscal year
2576	2576	5 thereafter that bonds
2577	2577	6 are outstanding under
2578	2578	7 Section 13.2 of the
2579	2579	8 Metropolitan Pier and
2580	2580	9 Exposition Authority Act,
2581	2581	10 but not after fiscal year 2060.
2582	2582	11 Beginning July 20, 1993 and in each month of each fiscal
2583	2583	12 year thereafter, one-eighth of the amount requested in the
2584	2584	13 certificate of the Chairman of the Metropolitan Pier and
2585	2585	14 Exposition Authority for that fiscal year, less the amount
2586	2586	15 deposited into the McCormick Place Expansion Project Fund by
2587	2587	16 the State Treasurer in the respective month under subsection
2588	2588	17 (g) of Section 13 of the Metropolitan Pier and Exposition
2589	2589	18 Authority Act, plus cumulative deficiencies in the deposits
2590	2590	19 required under this Section for previous months and years,
2591	2591	20 shall be deposited into the McCormick Place Expansion Project
2592	2592	21 Fund, until the full amount requested for the fiscal year, but
2593	2593	22 not in excess of the amount specified above as "Total
2594	2594	23 Deposit", has been deposited.
2595	2595	24 Subject to payment of amounts into the Capital Projects
2596	2596	25 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
2597	2597	26 and the McCormick Place Expansion Project Fund pursuant to the
2598	2598
2599	2599
2600	2600
2601	2601
2602	2602
2603	2603	HB2806 - 68 - LRB103 26186 HLH 52545 b
2604	2604
2605	2605	1 2035 375,000,000
2606	2606	2 2036 450,000,000
2607	2607	3 and
2608	2608	4 each fiscal year
2609	2609	5 thereafter that bonds
2610	2610	6 are outstanding under
2611	2611	7 Section 13.2 of the
2612	2612	8 Metropolitan Pier and
2613	2613	9 Exposition Authority Act,
2614	2614	10 but not after fiscal year 2060.
2615	2615
2616	2616
2617	2617	HB2806- 69 -LRB103 26186 HLH 52545 b HB2806 - 69 - LRB103 26186 HLH 52545 b
2618	2618	HB2806 - 69 - LRB103 26186 HLH 52545 b
2619	2619	1 preceding paragraphs or in any amendments thereto hereafter
2620	2620	2 enacted, for aviation fuel sold on or after December 1, 2019,
2621	2621	3 the Department shall each month deposit into the Aviation Fuel
2622	2622	4 Sales Tax Refund Fund an amount estimated by the Department to
2623	2623	5 be required for refunds of the 80% portion of the tax on
2624	2624	6 aviation fuel under this Act. The Department shall only
2625	2625	7 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
2626	2626	8 under this paragraph for so long as the revenue use
2627	2627	9 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
2628	2628	10 binding on the State.
2629	2629	11 Subject to payment of amounts into the Build Illinois Fund
2630	2630	12 and the McCormick Place Expansion Project Fund pursuant to the
2631	2631	13 preceding paragraphs or in any amendments thereto hereafter
2632	2632	14 enacted, beginning July 1, 1993 and ending on September 30,
2633	2633	15 2013, the Department shall each month pay into the Illinois
2634	2634	16 Tax Increment Fund 0.27% of 80% of the net revenue realized for
2635	2635	17 the preceding month from the 6.25% general rate on the selling
2636	2636	18 price of tangible personal property.
2637	2637	19 Subject to payment of amounts into the Build Illinois Fund
2638	2638	20 and the McCormick Place Expansion Project Fund pursuant to the
2639	2639	21 preceding paragraphs or in any amendments thereto hereafter
2640	2640	22 enacted, beginning with the receipt of the first report of
2641	2641	23 taxes paid by an eligible business and continuing for a
2642	2642	24 25-year period, the Department shall each month pay into the
2643	2643	25 Energy Infrastructure Fund 80% of the net revenue realized
2644	2644	26 from the 6.25% general rate on the selling price of
2645	2645
2646	2646
2647	2647
2648	2648
2649	2649
2650	2650	HB2806 - 69 - LRB103 26186 HLH 52545 b
2651	2651
2652	2652
2653	2653	HB2806- 70 -LRB103 26186 HLH 52545 b HB2806 - 70 - LRB103 26186 HLH 52545 b
2654	2654	HB2806 - 70 - LRB103 26186 HLH 52545 b
2655	2655	1 Illinois-mined coal that was sold to an eligible business. For
2656	2656	2 purposes of this paragraph, the term "eligible business" means
2657	2657	3 a new electric generating facility certified pursuant to
2658	2658	4 Section 605-332 of the Department of Commerce and Economic
2659	2659	5 Opportunity Law of the Civil Administrative Code of Illinois.
2660	2660	6 Subject to payment of amounts into the Build Illinois
2661	2661	7 Fund, the McCormick Place Expansion Project Fund, the Illinois
2662	2662	8 Tax Increment Fund, and the Energy Infrastructure Fund
2663	2663	9 pursuant to the preceding paragraphs or in any amendments to
2664	2664	10 this Section hereafter enacted, beginning on the first day of
2665	2665	11 the first calendar month to occur on or after August 26, 2014
2666	2666	12 (the effective date of Public Act 98-1098), each month, from
2667	2667	13 the collections made under Section 9 of the Use Tax Act,
2668	2668	14 Section 9 of the Service Use Tax Act, Section 9 of the Service
2669	2669	15 Occupation Tax Act, and Section 3 of the Retailers' Occupation
2670	2670	16 Tax Act, the Department shall pay into the Tax Compliance and
2671	2671	17 Administration Fund, to be used, subject to appropriation, to
2672	2672	18 fund additional auditors and compliance personnel at the
2673	2673	19 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
2674	2674	20 the cash receipts collected during the preceding fiscal year
2675	2675	21 by the Audit Bureau of the Department under the Use Tax Act,
2676	2676	22 the Service Use Tax Act, the Service Occupation Tax Act, the
2677	2677	23 Retailers' Occupation Tax Act, and associated local occupation
2678	2678	24 and use taxes administered by the Department.
2679	2679	25 Subject to payments of amounts into the Build Illinois
2680	2680	26 Fund, the McCormick Place Expansion Project Fund, the Illinois
2681	2681
2682	2682
2683	2683
2684	2684
2685	2685
2686	2686	HB2806 - 70 - LRB103 26186 HLH 52545 b
2687	2687
2688	2688
2689	2689	HB2806- 71 -LRB103 26186 HLH 52545 b HB2806 - 71 - LRB103 26186 HLH 52545 b
2690	2690	HB2806 - 71 - LRB103 26186 HLH 52545 b
2691	2691	1 Tax Increment Fund, the Energy Infrastructure Fund, and the
2692	2692	2 Tax Compliance and Administration Fund as provided in this
2693	2693	3 Section, beginning on July 1, 2018 the Department shall pay
2694	2694	4 each month into the Downstate Public Transportation Fund the
2695	2695	5 moneys required to be so paid under Section 2-3 of the
2696	2696	6 Downstate Public Transportation Act.
2697	2697	7 Subject to successful execution and delivery of a
2698	2698	8 public-private agreement between the public agency and private
2699	2699	9 entity and completion of the civic build, beginning on July 1,
2700	2700	10 2023, of the remainder of the moneys received by the
2701	2701	11 Department under the Use Tax Act, the Service Use Tax Act, the
2702	2702	12 Service Occupation Tax Act, and this Act, the Department shall
2703	2703	13 deposit the following specified deposits in the aggregate from
2704	2704	14 collections under the Use Tax Act, the Service Use Tax Act, the
2705	2705	15 Service Occupation Tax Act, and the Retailers' Occupation Tax
2706	2706	16 Act, as required under Section 8.25g of the State Finance Act
2707	2707	17 for distribution consistent with the Public-Private
2708	2708	18 Partnership for Civic and Transit Infrastructure Project Act.
2709	2709	19 The moneys received by the Department pursuant to this Act and
2710	2710	20 required to be deposited into the Civic and Transit
2711	2711	21 Infrastructure Fund are subject to the pledge, claim, and
2712	2712	22 charge set forth in Section 25-55 of the Public-Private
2713	2713	23 Partnership for Civic and Transit Infrastructure Project Act.
2714	2714	24 As used in this paragraph, "civic build", "private entity",
2715	2715	25 "public-private agreement", and "public agency" have the
2716	2716	26 meanings provided in Section 25-10 of the Public-Private
2717	2717
2718	2718
2719	2719
2720	2720
2721	2721
2722	2722	HB2806 - 71 - LRB103 26186 HLH 52545 b
2723	2723
2724	2724
2725	2725	HB2806- 72 -LRB103 26186 HLH 52545 b HB2806 - 72 - LRB103 26186 HLH 52545 b
2726	2726	HB2806 - 72 - LRB103 26186 HLH 52545 b
2727	2727	1 Partnership for Civic and Transit Infrastructure Project Act.
2728	2728	2 Fiscal Year............................Total Deposit
2729	2729	3 2024....................................$200,000,000
2730	2730	4 2025....................................$206,000,000
2731	2731	5 2026....................................$212,200,000
2732	2732	6 2027....................................$218,500,000
2733	2733	7 2028....................................$225,100,000
2734	2734	8 2029....................................$288,700,000
2735	2735	9 2030....................................$298,900,000
2736	2736	10 2031....................................$309,300,000
2737	2737	11 2032....................................$320,100,000
2738	2738	12 2033....................................$331,200,000
2739	2739	13 2034....................................$341,200,000
2740	2740	14 2035....................................$351,400,000
2741	2741	15 2036....................................$361,900,000
2742	2742	16 2037....................................$372,800,000
2743	2743	17 2038....................................$384,000,000
2744	2744	18 2039....................................$395,500,000
2745	2745	19 2040....................................$407,400,000
2746	2746	20 2041....................................$419,600,000
2747	2747	21 2042....................................$432,200,000
2748	2748	22 2043....................................$445,100,000
2749	2749	23 Beginning July 1, 2021 and until July 1, 2022, subject to
2750	2750	24 the payment of amounts into the State and Local Sales Tax
2751	2751	25 Reform Fund, the Build Illinois Fund, the McCormick Place
2752	2752	26 Expansion Project Fund, the Illinois Tax Increment Fund, the
2753	2753
2754	2754
2755	2755
2756	2756
2757	2757
2758	2758	HB2806 - 72 - LRB103 26186 HLH 52545 b
2759	2759
2760	2760
2761	2761	HB2806- 73 -LRB103 26186 HLH 52545 b HB2806 - 73 - LRB103 26186 HLH 52545 b
2762	2762	HB2806 - 73 - LRB103 26186 HLH 52545 b
2763	2763	1 Energy Infrastructure Fund, and the Tax Compliance and
2764	2764	2 Administration Fund as provided in this Section, the
2765	2765	3 Department shall pay each month into the Road Fund the amount
2766	2766	4 estimated to represent 16% of the net revenue realized from
2767	2767	5 the taxes imposed on motor fuel and gasohol. Beginning July 1,
2768	2768	6 2022 and until July 1, 2023, subject to the payment of amounts
2769	2769	7 into the State and Local Sales Tax Reform Fund, the Build
2770	2770	8 Illinois Fund, the McCormick Place Expansion Project Fund, the
2771	2771	9 Illinois Tax Increment Fund, the Energy Infrastructure Fund,
2772	2772	10 and the Tax Compliance and Administration Fund as provided in
2773	2773	11 this Section, the Department shall pay each month into the
2774	2774	12 Road Fund the amount estimated to represent 32% of the net
2775	2775	13 revenue realized from the taxes imposed on motor fuel and
2776	2776	14 gasohol. Beginning July 1, 2023 and until July 1, 2024,
2777	2777	15 subject to the payment of amounts into the State and Local
2778	2778	16 Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
2779	2779	17 Place Expansion Project Fund, the Illinois Tax Increment Fund,
2780	2780	18 the Energy Infrastructure Fund, and the Tax Compliance and
2781	2781	19 Administration Fund as provided in this Section, the
2782	2782	20 Department shall pay each month into the Road Fund the amount
2783	2783	21 estimated to represent 48% of the net revenue realized from
2784	2784	22 the taxes imposed on motor fuel and gasohol. Beginning July 1,
2785	2785	23 2024 and until July 1, 2025, subject to the payment of amounts
2786	2786	24 into the State and Local Sales Tax Reform Fund, the Build
2787	2787	25 Illinois Fund, the McCormick Place Expansion Project Fund, the
2788	2788	26 Illinois Tax Increment Fund, the Energy Infrastructure Fund,
2789	2789
2790	2790
2791	2791
2792	2792
2793	2793
2794	2794	HB2806 - 73 - LRB103 26186 HLH 52545 b
2795	2795
2796	2796
2797	2797	HB2806- 74 -LRB103 26186 HLH 52545 b HB2806 - 74 - LRB103 26186 HLH 52545 b
2798	2798	HB2806 - 74 - LRB103 26186 HLH 52545 b
2799	2799	1 and the Tax Compliance and Administration Fund as provided in
2800	2800	2 this Section, the Department shall pay each month into the
2801	2801	3 Road Fund the amount estimated to represent 64% of the net
2802	2802	4 revenue realized from the taxes imposed on motor fuel and
2803	2803	5 gasohol. Beginning on July 1, 2025, subject to the payment of
2804	2804	6 amounts into the State and Local Sales Tax Reform Fund, the
2805	2805	7 Build Illinois Fund, the McCormick Place Expansion Project
2806	2806	8 Fund, the Illinois Tax Increment Fund, the Energy
2807	2807	9 Infrastructure Fund, and the Tax Compliance and Administration
2808	2808	10 Fund as provided in this Section, the Department shall pay
2809	2809	11 each month into the Road Fund the amount estimated to
2810	2810	12 represent 80% of the net revenue realized from the taxes
2811	2811	13 imposed on motor fuel and gasohol. As used in this paragraph
2812	2812	14 "motor fuel" has the meaning given to that term in Section 1.1
2813	2813	15 of the Motor Fuel Tax Law, and "gasohol" has the meaning given
2814	2814	16 to that term in Section 3-40 of the Use Tax Act.
2815	2815	17 Of the remainder of the moneys received by the Department
2816	2816	18 pursuant to this Act, 75% thereof shall be paid into the
2817	2817	19 General Revenue Fund of the State Treasury and 25% shall be
2818	2818	20 reserved in a special account and used only for the transfer to
2819	2819	21 the Common School Fund as part of the monthly transfer from the
2820	2820	22 General Revenue Fund in accordance with Section 8a of the
2821	2821	23 State Finance Act.
2822	2822	24 As soon as possible after the first day of each month, upon
2823	2823	25 certification of the Department of Revenue, the Comptroller
2824	2824	26 shall order transferred and the Treasurer shall transfer from
2825	2825
2826	2826
2827	2827
2828	2828
2829	2829
2830	2830	HB2806 - 74 - LRB103 26186 HLH 52545 b
2831	2831
2832	2832
2833	2833	HB2806- 75 -LRB103 26186 HLH 52545 b HB2806 - 75 - LRB103 26186 HLH 52545 b
2834	2834	HB2806 - 75 - LRB103 26186 HLH 52545 b
2835	2835	1 the General Revenue Fund to the Motor Fuel Tax Fund an amount
2836	2836	2 equal to 1.7% of 80% of the net revenue realized under this Act
2837	2837	3 for the second preceding month. Beginning April 1, 2000, this
2838	2838	4 transfer is no longer required and shall not be made.
2839	2839	5 Net revenue realized for a month shall be the revenue
2840	2840	6 collected by the State pursuant to this Act, less the amount
2841	2841	7 paid out during that month as refunds to taxpayers for
2842	2842	8 overpayment of liability.
2843	2843	9 (Source: P.A. 101-10, Article 15, Section 15-15, eff. 6-5-19;
2844	2844	10 101-10, Article 25, Section 25-110, eff. 6-5-19; 101-27, eff.
2845	2845	11 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
2846	2846	12 101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)
2847	2847	13 Section 20. The Service Occupation Tax Act is amended by
2848	2848	14 changing Sections 3-10 and 9 as follows:
2849	2849	15 (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
2850	2850	16 Sec. 3-10. Rate of tax. Unless otherwise provided in this
2851	2851	17 Section, the tax imposed by this Act is at the rate of 6.25% of
2852	2852	18 the "selling price", as defined in Section 2 of the Service Use
2853	2853	19 Tax Act, of the tangible personal property. For the purpose of
2854	2854	20 computing this tax, in no event shall the "selling price" be
2855	2855	21 less than the cost price to the serviceman of the tangible
2856	2856	22 personal property transferred. The selling price of each item
2857	2857	23 of tangible personal property transferred as an incident of a
2858	2858	24 sale of service may be shown as a distinct and separate item on
2859	2859
2860	2860
2861	2861
2862	2862
2863	2863
2864	2864	HB2806 - 75 - LRB103 26186 HLH 52545 b
2865	2865
2866	2866
2867	2867	HB2806- 76 -LRB103 26186 HLH 52545 b HB2806 - 76 - LRB103 26186 HLH 52545 b
2868	2868	HB2806 - 76 - LRB103 26186 HLH 52545 b
2869	2869	1 the serviceman's billing to the service customer. If the
2870	2870	2 selling price is not so shown, the selling price of the
2871	2871	3 tangible personal property is deemed to be 50% of the
2872	2872	4 serviceman's entire billing to the service customer. When,
2873	2873	5 however, a serviceman contracts to design, develop, and
2874	2874	6 produce special order machinery or equipment, the tax imposed
2875	2875	7 by this Act shall be based on the serviceman's cost price of
2876	2876	8 the tangible personal property transferred incident to the
2877	2877	9 completion of the contract.
2878	2878	10 Beginning on July 1, 2000 and through December 31, 2000,
2879	2879	11 with respect to motor fuel, as defined in Section 1.1 of the
2880	2880	12 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
2881	2881	13 the Use Tax Act, the tax is imposed at the rate of 1.25%.
2882	2882	14 With respect to gasohol, as defined in the Use Tax Act, the
2883	2883	15 tax imposed by this Act shall apply to (i) 70% of the cost
2884	2884	16 price of property transferred as an incident to the sale of
2885	2885	17 service on or after January 1, 1990, and before July 1, 2003,
2886	2886	18 (ii) 80% of the selling price of property transferred as an
2887	2887	19 incident to the sale of service on or after July 1, 2003 and on
2888	2888	20 or before July 1, 2017, and (iii) 100% of the cost price
2889	2889	21 thereafter. If, at any time, however, the tax under this Act on
2890	2890	22 sales of gasohol, as defined in the Use Tax Act, is imposed at
2891	2891	23 the rate of 1.25%, then the tax imposed by this Act applies to
2892	2892	24 100% of the proceeds of sales of gasohol made during that time.
2893	2893	25 With respect to majority blended ethanol fuel, as defined
2894	2894	26 in the Use Tax Act, the tax imposed by this Act does not apply
2895	2895
2896	2896
2897	2897
2898	2898
2899	2899
2900	2900	HB2806 - 76 - LRB103 26186 HLH 52545 b
2901	2901
2902	2902
2903	2903	HB2806- 77 -LRB103 26186 HLH 52545 b HB2806 - 77 - LRB103 26186 HLH 52545 b
2904	2904	HB2806 - 77 - LRB103 26186 HLH 52545 b
2905	2905	1 to the selling price of property transferred as an incident to
2906	2906	2 the sale of service on or after July 1, 2003 and on or before
2907	2907	3 December 31, 2023 but applies to 100% of the selling price
2908	2908	4 thereafter.
2909	2909	5 With respect to biodiesel blends, as defined in the Use
2910	2910	6 Tax Act, with no less than 1% and no more than 10% biodiesel,
2911	2911	7 the tax imposed by this Act applies to (i) 80% of the selling
2912	2912	8 price of property transferred as an incident to the sale of
2913	2913	9 service on or after July 1, 2003 and on or before December 31,
2914	2914	10 2018 and (ii) 100% of the proceeds of the selling price after
2915	2915	11 December 31, 2018 and before January 1, 2024. On and after
2916	2916	12 January 1, 2024 and on or before December 31, 2030, the
2917	2917	13 taxation of biodiesel, renewable diesel, and biodiesel blends
2918	2918	14 shall be as provided in Section 3-5.1 of the Use Tax Act. If,
2919	2919	15 at any time, however, the tax under this Act on sales of
2920	2920	16 biodiesel blends, as defined in the Use Tax Act, with no less
2921	2921	17 than 1% and no more than 10% biodiesel is imposed at the rate
2922	2922	18 of 1.25%, then the tax imposed by this Act applies to 100% of
2923	2923	19 the proceeds of sales of biodiesel blends with no less than 1%
2924	2924	20 and no more than 10% biodiesel made during that time.
2925	2925	21 With respect to biodiesel, as defined in the Use Tax Act,
2926	2926	22 and biodiesel blends, as defined in the Use Tax Act, with more
2927	2927	23 than 10% but no more than 99% biodiesel material, the tax
2928	2928	24 imposed by this Act does not apply to the proceeds of the
2929	2929	25 selling price of property transferred as an incident to the
2930	2930	26 sale of service on or after July 1, 2003 and on or before
2931	2931
2932	2932
2933	2933
2934	2934
2935	2935
2936	2936	HB2806 - 77 - LRB103 26186 HLH 52545 b
2937	2937
2938	2938
2939	2939	HB2806- 78 -LRB103 26186 HLH 52545 b HB2806 - 78 - LRB103 26186 HLH 52545 b
2940	2940	HB2806 - 78 - LRB103 26186 HLH 52545 b
2941	2941	1 December 31, 2023. On and after January 1, 2024 and on or
2942	2942	2 before December 31, 2030, the taxation of biodiesel, renewable
2943	2943	3 diesel, and biodiesel blends shall be as provided in Section
2944	2944	4 3-5.1 of the Use Tax Act.
2945	2945	5 At the election of any registered serviceman made for each
2946	2946	6 fiscal year, sales of service in which the aggregate annual
2947	2947	7 cost price of tangible personal property transferred as an
2948	2948	8 incident to the sales of service is less than 35%, or 75% in
2949	2949	9 the case of servicemen transferring prescription drugs or
2950	2950	10 servicemen engaged in graphic arts production, of the
2951	2951	11 aggregate annual total gross receipts from all sales of
2952	2952	12 service, the tax imposed by this Act shall be based on the
2953	2953	13 serviceman's cost price of the tangible personal property
2954	2954	14 transferred incident to the sale of those services.
2955	2955	15 Until July 1, 2022 and beginning again on July 1, 2023, the
2956	2956	16 tax shall be imposed at the rate of 1% on food prepared for
2957	2957	17 immediate consumption and transferred incident to a sale of
2958	2958	18 service subject to this Act or the Service Use Tax Act by an
2959	2959	19 entity licensed under the Hospital Licensing Act, the Nursing
2960	2960	20 Home Care Act, the Assisted Living and Shared Housing Act, the
2961	2961	21 ID/DD Community Care Act, the MC/DD Act, the Specialized
2962	2962	22 Mental Health Rehabilitation Act of 2013, or the Child Care
2963	2963	23 Act of 1969, or an entity that holds a permit issued pursuant
2964	2964	24 to the Life Care Facilities Act. Until July 1, 2022 and
2965	2965	25 beginning again on July 1, 2023, the tax shall also be imposed
2966	2966	26 at the rate of 1% on food for human consumption that is to be
2967	2967
2968	2968
2969	2969
2970	2970
2971	2971
2972	2972	HB2806 - 78 - LRB103 26186 HLH 52545 b
2973	2973
2974	2974
2975	2975	HB2806- 79 -LRB103 26186 HLH 52545 b HB2806 - 79 - LRB103 26186 HLH 52545 b
2976	2976	HB2806 - 79 - LRB103 26186 HLH 52545 b
2977	2977	1 consumed off the premises where it is sold (other than
2978	2978	2 alcoholic beverages, food consisting of or infused with adult
2979	2979	3 use cannabis, soft drinks, and food that has been prepared for
2980	2980	4 immediate consumption and is not otherwise included in this
2981	2981	5 paragraph).
2982	2982	6 Beginning on July 1, 2022 and until July 1, 2023, the tax
2983	2983	7 shall be imposed at the rate of 0% on food prepared for
2984	2984	8 immediate consumption and transferred incident to a sale of
2985	2985	9 service subject to this Act or the Service Use Tax Act by an
2986	2986	10 entity licensed under the Hospital Licensing Act, the Nursing
2987	2987	11 Home Care Act, the Assisted Living and Shared Housing Act, the
2988	2988	12 ID/DD Community Care Act, the MC/DD Act, the Specialized
2989	2989	13 Mental Health Rehabilitation Act of 2013, or the Child Care
2990	2990	14 Act of 1969, or an entity that holds a permit issued pursuant
2991	2991	15 to the Life Care Facilities Act. Beginning July 1, 2022 and
2992	2992	16 until July 1, 2023, the tax shall also be imposed at the rate
2993	2993	17 of 0% on food for human consumption that is to be consumed off
2994	2994	18 the premises where it is sold (other than alcoholic beverages,
2995	2995	19 food consisting of or infused with adult use cannabis, soft
2996	2996	20 drinks, and food that has been prepared for immediate
2997	2997	21 consumption and is not otherwise included in this paragraph).
2998	2998	22 The tax shall also be imposed at the rate of 1% on
2999	2999	23 prescription and nonprescription medicines, drugs, medical
3000	3000	24 appliances, products classified as Class III medical devices
3001	3001	25 by the United States Food and Drug Administration that are
3002	3002	26 used for cancer treatment pursuant to a prescription, as well
3003	3003
3004	3004
3005	3005
3006	3006
3007	3007
3008	3008	HB2806 - 79 - LRB103 26186 HLH 52545 b
3009	3009
3010	3010
3011	3011	HB2806- 80 -LRB103 26186 HLH 52545 b HB2806 - 80 - LRB103 26186 HLH 52545 b
3012	3012	HB2806 - 80 - LRB103 26186 HLH 52545 b
3013	3013	1 as any accessories and components related to those devices,
3014	3014	2 modifications to a motor vehicle for the purpose of rendering
3015	3015	3 it usable by a person with a disability, and insulin, blood
3016	3016	4 sugar testing materials, syringes, and needles used by human
3017	3017	5 diabetics. For the purposes of this Section, until September
3018	3018	6 1, 2009: the term "soft drinks" means any complete, finished,
3019	3019	7 ready-to-use, non-alcoholic drink, whether carbonated or not,
3020	3020	8 including, but not limited to, soda water, cola, fruit juice,
3021	3021	9 vegetable juice, carbonated water, and all other preparations
3022	3022	10 commonly known as soft drinks of whatever kind or description
3023	3023	11 that are contained in any closed or sealed can, carton, or
3024	3024	12 container, regardless of size; but "soft drinks" does not
3025	3025	13 include coffee, tea, non-carbonated water, infant formula,
3026	3026	14 milk or milk products as defined in the Grade A Pasteurized
3027	3027	15 Milk and Milk Products Act, or drinks containing 50% or more
3028	3028	16 natural fruit or vegetable juice.
3029	3029	17 Notwithstanding any other provisions of this Act,
3030	3030	18 beginning September 1, 2009, "soft drinks" means non-alcoholic
3031	3031	19 beverages that contain natural or artificial sweeteners. "Soft
3032	3032	20 drinks" does do not include beverages that contain milk or
3033	3033	21 milk products, soy, rice or similar milk substitutes, or
3034	3034	22 greater than 50% of vegetable or fruit juice by volume.
3035	3035	23 Until August 1, 2009, and notwithstanding any other
3036	3036	24 provisions of this Act, "food for human consumption that is to
3037	3037	25 be consumed off the premises where it is sold" includes all
3038	3038	26 food sold through a vending machine, except soft drinks and
3039	3039
3040	3040
3041	3041
3042	3042
3043	3043
3044	3044	HB2806 - 80 - LRB103 26186 HLH 52545 b
3045	3045
3046	3046
3047	3047	HB2806- 81 -LRB103 26186 HLH 52545 b HB2806 - 81 - LRB103 26186 HLH 52545 b
3048	3048	HB2806 - 81 - LRB103 26186 HLH 52545 b
3049	3049	1 food products that are dispensed hot from a vending machine,
3050	3050	2 regardless of the location of the vending machine. Beginning
3051	3051	3 August 1, 2009, and notwithstanding any other provisions of
3052	3052	4 this Act, "food for human consumption that is to be consumed
3053	3053	5 off the premises where it is sold" includes all food sold
3054	3054	6 through a vending machine, except soft drinks, candy, and food
3055	3055	7 products that are dispensed hot from a vending machine,
3056	3056	8 regardless of the location of the vending machine.
3057	3057	9 Notwithstanding any other provisions of this Act,
3058	3058	10 beginning September 1, 2009, "food for human consumption that
3059	3059	11 is to be consumed off the premises where it is sold" does not
3060	3060	12 include candy. For purposes of this Section, "candy" means a
3061	3061	13 preparation of sugar, honey, or other natural or artificial
3062	3062	14 sweeteners in combination with chocolate, fruits, nuts or
3063	3063	15 other ingredients or flavorings in the form of bars, drops, or
3064	3064	16 pieces. "Candy" does not include any preparation that contains
3065	3065	17 flour or requires refrigeration.
3066	3066	18 Notwithstanding any other provisions of this Act,
3067	3067	19 beginning September 1, 2009, "nonprescription medicines and
3068	3068	20 drugs" does not include grooming and hygiene products. For
3069	3069	21 purposes of this Section, "grooming and hygiene products"
3070	3070	22 includes, but is not limited to, soaps and cleaning solutions,
3071	3071	23 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
3072	3072	24 lotions and screens, unless those products are available by
3073	3073	25 prescription only, regardless of whether the products meet the
3074	3074	26 definition of "over-the-counter-drugs". For the purposes of
3075	3075
3076	3076
3077	3077
3078	3078
3079	3079
3080	3080	HB2806 - 81 - LRB103 26186 HLH 52545 b
3081	3081
3082	3082
3083	3083	HB2806- 82 -LRB103 26186 HLH 52545 b HB2806 - 82 - LRB103 26186 HLH 52545 b
3084	3084	HB2806 - 82 - LRB103 26186 HLH 52545 b
3085	3085	1 this paragraph, "over-the-counter-drug" means a drug for human
3086	3086	2 use that contains a label that identifies the product as a drug
3087	3087	3 as required by 21 CFR C.F.R. 201.66. The
3088	3088	4 "over-the-counter-drug" label includes:
3089	3089	5 (A) a A "Drug Facts" panel; or
3090	3090	6 (B) a A statement of the "active ingredient(s)" with a
3091	3091	7 list of those ingredients contained in the compound,
3092	3092	8 substance or preparation.
3093	3093	9 Beginning on January 1, 2014 (the effective date of Public
3094	3094	10 Act 98-122), "prescription and nonprescription medicines and
3095	3095	11 drugs" includes medical cannabis purchased from a registered
3096	3096	12 dispensing organization under the Compassionate Use of Medical
3097	3097	13 Cannabis Program Act.
3098	3098	14 As used in this Section, "adult use cannabis" means
3099	3099	15 cannabis subject to tax under the Cannabis Cultivation
3100	3100	16 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
3101	3101	17 and does not include cannabis subject to tax under the
3102	3102	18 Compassionate Use of Medical Cannabis Program Act.
3103	3103	19 Beginning July 1, 2023, in addition to all other rates of
3104	3104	20 tax imposed under this Act, a surcharge of 1% is imposed on the
3105	3105	21 selling price of firearm ammunition. The surcharge shall not
3106	3106	22 apply to firearm ammunition purchased by a law enforcement
3107	3107	23 officer or a law enforcement agency. The exemption for law
3108	3108	24 enforcement officers and law enforcement agencies is exempt
3109	3109	25 from the provisions of Section 3-75.
3110	3110	26 As used in this Section:
3111	3111
3112	3112
3113	3113
3114	3114
3115	3115
3116	3116	HB2806 - 82 - LRB103 26186 HLH 52545 b
3117	3117
3118	3118
3119	3119	HB2806- 83 -LRB103 26186 HLH 52545 b HB2806 - 83 - LRB103 26186 HLH 52545 b
3120	3120	HB2806 - 83 - LRB103 26186 HLH 52545 b
3121	3121	1 "Firearm ammunition" has the meaning given to that
3122	3122	2 term under Section 31A-0.1 of the Criminal Code of 2012.
3123	3123	3 "Law enforcement agency" means an agency of this State
3124	3124	4 or unit of local government which is vested by law or
3125	3125	5 ordinance with the duty to maintain public order and to
3126	3126	6 enforce criminal laws or ordinances.
3127	3127	7 "Law enforcement officer" means any person employed by
3128	3128	8 a State, county, or municipality as a policeman, peace
3129	3129	9 officer, or in a like position involving the enforcement
3130	3130	10 of the law and protection of public interest at the risk of
3131	3131	11 the person's life.
3132	3132	12 (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
3133	3133	13 102-4, eff. 4-27-21; 102-16, eff. 6-17-21; 102-700, Article
3134	3134	14 20, Section 20-15, eff. 4-19-22; 102-700, Article 60, Section
3135	3135	15 60-25, eff. 4-19-22; revised 6-1-22.)
3136	3136	16 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
3137	3137	17 Sec. 9. Each serviceman required or authorized to collect
3138	3138	18 the tax herein imposed shall pay to the Department the amount
3139	3139	19 of such tax at the time when he is required to file his return
3140	3140	20 for the period during which such tax was collectible, less a
3141	3141	21 discount of 2.1% prior to January 1, 1990, and 1.75% on and
3142	3142	22 after January 1, 1990, or $5 per calendar year, whichever is
3143	3143	23 greater, which is allowed to reimburse the serviceman for
3144	3144	24 expenses incurred in collecting the tax, keeping records,
3145	3145	25 preparing and filing returns, remitting the tax and supplying
3146	3146
3147	3147
3148	3148
3149	3149
3150	3150
3151	3151	HB2806 - 83 - LRB103 26186 HLH 52545 b
3152	3152
3153	3153
3154	3154	HB2806- 84 -LRB103 26186 HLH 52545 b HB2806 - 84 - LRB103 26186 HLH 52545 b
3155	3155	HB2806 - 84 - LRB103 26186 HLH 52545 b
3156	3156	1 data to the Department on request. When determining the
3157	3157	2 discount allowed under this Section, servicemen shall include
3158	3158	3 the amount of tax that would have been due at the 1% rate but
3159	3159	4 for the 0% rate imposed under this amendatory Act of the 102nd
3160	3160	5 General Assembly. The discount under this Section is not
3161	3161	6 allowed for the 1.25% portion of taxes paid on aviation fuel
3162	3162	7 that is subject to the revenue use requirements of 49 U.S.C.
3163	3163	8 47107(b) and 49 U.S.C. 47133. The discount allowed under this
3164	3164	9 Section is allowed only for returns that are filed in the
3165	3165	10 manner required by this Act. The Department may disallow the
3166	3166	11 discount for servicemen whose certificate of registration is
3167	3167	12 revoked at the time the return is filed, but only if the
3168	3168	13 Department's decision to revoke the certificate of
3169	3169	14 registration has become final.
3170	3170	15 Where such tangible personal property is sold under a
3171	3171	16 conditional sales contract, or under any other form of sale
3172	3172	17 wherein the payment of the principal sum, or a part thereof, is
3173	3173	18 extended beyond the close of the period for which the return is
3174	3174	19 filed, the serviceman, in collecting the tax may collect, for
3175	3175	20 each tax return period, only the tax applicable to the part of
3176	3176	21 the selling price actually received during such tax return
3177	3177	22 period.
3178	3178	23 Except as provided hereinafter in this Section, on or
3179	3179	24 before the twentieth day of each calendar month, such
3180	3180	25 serviceman shall file a return for the preceding calendar
3181	3181	26 month in accordance with reasonable rules and regulations to
3182	3182
3183	3183
3184	3184
3185	3185
3186	3186
3187	3187	HB2806 - 84 - LRB103 26186 HLH 52545 b
3188	3188
3189	3189
3190	3190	HB2806- 85 -LRB103 26186 HLH 52545 b HB2806 - 85 - LRB103 26186 HLH 52545 b
3191	3191	HB2806 - 85 - LRB103 26186 HLH 52545 b
3192	3192	1 be promulgated by the Department of Revenue. Such return shall
3193	3193	2 be filed on a form prescribed by the Department and shall
3194	3194	3 contain such information as the Department may reasonably
3195	3195	4 require. The return shall include the gross receipts which
3196	3196	5 were received during the preceding calendar month or quarter
3197	3197	6 on the following items upon which tax would have been due but
3198	3198	7 for the 0% rate imposed under this amendatory Act of the 102nd
3199	3199	8 General Assembly: (i) food for human consumption that is to be
3200	3200	9 consumed off the premises where it is sold (other than
3201	3201	10 alcoholic beverages, food consisting of or infused with adult
3202	3202	11 use cannabis, soft drinks, and food that has been prepared for
3203	3203	12 immediate consumption); and (ii) food prepared for immediate
3204	3204	13 consumption and transferred incident to a sale of service
3205	3205	14 subject to this Act or the Service Use Tax Act by an entity
3206	3206	15 licensed under the Hospital Licensing Act, the Nursing Home
3207	3207	16 Care Act, the Assisted Living and Shared Housing Act, the
3208	3208	17 ID/DD Community Care Act, the MC/DD Act, the Specialized
3209	3209	18 Mental Health Rehabilitation Act of 2013, or the Child Care
3210	3210	19 Act of 1969, or an entity that holds a permit issued pursuant
3211	3211	20 to the Life Care Facilities Act. The return shall also include
3212	3212	21 the amount of tax that would have been due on the items listed
3213	3213	22 in the previous sentence but for the 0% rate imposed under this
3214	3214	23 amendatory Act of the 102nd General Assembly.
3215	3215	24 On and after January 1, 2018, with respect to servicemen
3216	3216	25 whose annual gross receipts average $20,000 or more, all
3217	3217	26 returns required to be filed pursuant to this Act shall be
3218	3218
3219	3219
3220	3220
3221	3221
3222	3222
3223	3223	HB2806 - 85 - LRB103 26186 HLH 52545 b
3224	3224
3225	3225
3226	3226	HB2806- 86 -LRB103 26186 HLH 52545 b HB2806 - 86 - LRB103 26186 HLH 52545 b
3227	3227	HB2806 - 86 - LRB103 26186 HLH 52545 b
3228	3228	1 filed electronically. Servicemen who demonstrate that they do
3229	3229	2 not have access to the Internet or demonstrate hardship in
3230	3230	3 filing electronically may petition the Department to waive the
3231	3231	4 electronic filing requirement.
3232	3232	5 The Department may require returns to be filed on a
3233	3233	6 quarterly basis. If so required, a return for each calendar
3234	3234	7 quarter shall be filed on or before the twentieth day of the
3235	3235	8 calendar month following the end of such calendar quarter. The
3236	3236	9 taxpayer shall also file a return with the Department for each
3237	3237	10 of the first two months of each calendar quarter, on or before
3238	3238	11 the twentieth day of the following calendar month, stating:
3239	3239	12 1. The name of the seller;
3240	3240	13 2. The address of the principal place of business from
3241	3241	14 which he engages in business as a serviceman in this
3242	3242	15 State;
3243	3243	16 3. The total amount of taxable receipts received by
3244	3244	17 him during the preceding calendar month, including
3245	3245	18 receipts from charge and time sales, but less all
3246	3246	19 deductions allowed by law;
3247	3247	20 4. The amount of credit provided in Section 2d of this
3248	3248	21 Act;
3249	3249	22 5. The amount of tax due;
3250	3250	23 5-5. The signature of the taxpayer; and
3251	3251	24 6. Such other reasonable information as the Department
3252	3252	25 may require.
3253	3253	26 Each serviceman required or authorized to collect the tax
3254	3254
3255	3255
3256	3256
3257	3257
3258	3258
3259	3259	HB2806 - 86 - LRB103 26186 HLH 52545 b
3260	3260
3261	3261
3262	3262	HB2806- 87 -LRB103 26186 HLH 52545 b HB2806 - 87 - LRB103 26186 HLH 52545 b
3263	3263	HB2806 - 87 - LRB103 26186 HLH 52545 b
3264	3264	1 herein imposed on aviation fuel acquired as an incident to the
3265	3265	2 purchase of a service in this State during the preceding
3266	3266	3 calendar month shall, instead of reporting and paying tax as
3267	3267	4 otherwise required by this Section, report and pay such tax on
3268	3268	5 a separate aviation fuel tax return. The requirements related
3269	3269	6 to the return shall be as otherwise provided in this Section.
3270	3270	7 Notwithstanding any other provisions of this Act to the
3271	3271	8 contrary, servicemen transferring aviation fuel incident to
3272	3272	9 sales of service shall file all aviation fuel tax returns and
3273	3273	10 shall make all aviation fuel tax payments by electronic means
3274	3274	11 in the manner and form required by the Department. For
3275	3275	12 purposes of this Section, "aviation fuel" means jet fuel and
3276	3276	13 aviation gasoline.
3277	3277	14 If a taxpayer fails to sign a return within 30 days after
3278	3278	15 the proper notice and demand for signature by the Department,
3279	3279	16 the return shall be considered valid and any amount shown to be
3280	3280	17 due on the return shall be deemed assessed.
3281	3281	18 Notwithstanding any other provision of this Act to the
3282	3282	19 contrary, servicemen subject to tax on cannabis shall file all
3283	3283	20 cannabis tax returns and shall make all cannabis tax payments
3284	3284	21 by electronic means in the manner and form required by the
3285	3285	22 Department.
3286	3286	23 Prior to October 1, 2003, and on and after September 1,
3287	3287	24 2004 a serviceman may accept a Manufacturer's Purchase Credit
3288	3288	25 certification from a purchaser in satisfaction of Service Use
3289	3289	26 Tax as provided in Section 3-70 of the Service Use Tax Act if
3290	3290
3291	3291
3292	3292
3293	3293
3294	3294
3295	3295	HB2806 - 87 - LRB103 26186 HLH 52545 b
3296	3296
3297	3297
3298	3298	HB2806- 88 -LRB103 26186 HLH 52545 b HB2806 - 88 - LRB103 26186 HLH 52545 b
3299	3299	HB2806 - 88 - LRB103 26186 HLH 52545 b
3300	3300	1 the purchaser provides the appropriate documentation as
3301	3301	2 required by Section 3-70 of the Service Use Tax Act. A
3302	3302	3 Manufacturer's Purchase Credit certification, accepted prior
3303	3303	4 to October 1, 2003 or on or after September 1, 2004 by a
3304	3304	5 serviceman as provided in Section 3-70 of the Service Use Tax
3305	3305	6 Act, may be used by that serviceman to satisfy Service
3306	3306	7 Occupation Tax liability in the amount claimed in the
3307	3307	8 certification, not to exceed 6.25% of the receipts subject to
3308	3308	9 tax from a qualifying purchase. A Manufacturer's Purchase
3309	3309	10 Credit reported on any original or amended return filed under
3310	3310	11 this Act after October 20, 2003 for reporting periods prior to
3311	3311	12 September 1, 2004 shall be disallowed. Manufacturer's Purchase
3312	3312	13 Credit reported on annual returns due on or after January 1,
3313	3313	14 2005 will be disallowed for periods prior to September 1,
3314	3314	15 2004. No Manufacturer's Purchase Credit may be used after
3315	3315	16 September 30, 2003 through August 31, 2004 to satisfy any tax
3316	3316	17 liability imposed under this Act, including any audit
3317	3317	18 liability.
3318	3318	19 If the serviceman's average monthly tax liability to the
3319	3319	20 Department does not exceed $200, the Department may authorize
3320	3320	21 his returns to be filed on a quarter annual basis, with the
3321	3321	22 return for January, February and March of a given year being
3322	3322	23 due by April 20 of such year; with the return for April, May
3323	3323	24 and June of a given year being due by July 20 of such year;
3324	3324	25 with the return for July, August and September of a given year
3325	3325	26 being due by October 20 of such year, and with the return for
3326	3326
3327	3327
3328	3328
3329	3329
3330	3330
3331	3331	HB2806 - 88 - LRB103 26186 HLH 52545 b
3332	3332
3333	3333
3334	3334	HB2806- 89 -LRB103 26186 HLH 52545 b HB2806 - 89 - LRB103 26186 HLH 52545 b
3335	3335	HB2806 - 89 - LRB103 26186 HLH 52545 b
3336	3336	1 October, November and December of a given year being due by
3337	3337	2 January 20 of the following year.
3338	3338	3 If the serviceman's average monthly tax liability to the
3339	3339	4 Department does not exceed $50, the Department may authorize
3340	3340	5 his returns to be filed on an annual basis, with the return for
3341	3341	6 a given year being due by January 20 of the following year.
3342	3342	7 Such quarter annual and annual returns, as to form and
3343	3343	8 substance, shall be subject to the same requirements as
3344	3344	9 monthly returns.
3345	3345	10 Notwithstanding any other provision in this Act concerning
3346	3346	11 the time within which a serviceman may file his return, in the
3347	3347	12 case of any serviceman who ceases to engage in a kind of
3348	3348	13 business which makes him responsible for filing returns under
3349	3349	14 this Act, such serviceman shall file a final return under this
3350	3350	15 Act with the Department not more than 1 month after
3351	3351	16 discontinuing such business.
3352	3352	17 Beginning October 1, 1993, a taxpayer who has an average
3353	3353	18 monthly tax liability of $150,000 or more shall make all
3354	3354	19 payments required by rules of the Department by electronic
3355	3355	20 funds transfer. Beginning October 1, 1994, a taxpayer who has
3356	3356	21 an average monthly tax liability of $100,000 or more shall
3357	3357	22 make all payments required by rules of the Department by
3358	3358	23 electronic funds transfer. Beginning October 1, 1995, a
3359	3359	24 taxpayer who has an average monthly tax liability of $50,000
3360	3360	25 or more shall make all payments required by rules of the
3361	3361	26 Department by electronic funds transfer. Beginning October 1,
3362	3362
3363	3363
3364	3364
3365	3365
3366	3366
3367	3367	HB2806 - 89 - LRB103 26186 HLH 52545 b
3368	3368
3369	3369
3370	3370	HB2806- 90 -LRB103 26186 HLH 52545 b HB2806 - 90 - LRB103 26186 HLH 52545 b
3371	3371	HB2806 - 90 - LRB103 26186 HLH 52545 b
3372	3372	1 2000, a taxpayer who has an annual tax liability of $200,000 or
3373	3373	2 more shall make all payments required by rules of the
3374	3374	3 Department by electronic funds transfer. The term "annual tax
3375	3375	4 liability" shall be the sum of the taxpayer's liabilities
3376	3376	5 under this Act, and under all other State and local occupation
3377	3377	6 and use tax laws administered by the Department, for the
3378	3378	7 immediately preceding calendar year. The term "average monthly
3379	3379	8 tax liability" means the sum of the taxpayer's liabilities
3380	3380	9 under this Act, and under all other State and local occupation
3381	3381	10 and use tax laws administered by the Department, for the
3382	3382	11 immediately preceding calendar year divided by 12. Beginning
3383	3383	12 on October 1, 2002, a taxpayer who has a tax liability in the
3384	3384	13 amount set forth in subsection (b) of Section 2505-210 of the
3385	3385	14 Department of Revenue Law shall make all payments required by
3386	3386	15 rules of the Department by electronic funds transfer.
3387	3387	16 Before August 1 of each year beginning in 1993, the
3388	3388	17 Department shall notify all taxpayers required to make
3389	3389	18 payments by electronic funds transfer. All taxpayers required
3390	3390	19 to make payments by electronic funds transfer shall make those
3391	3391	20 payments for a minimum of one year beginning on October 1.
3392	3392	21 Any taxpayer not required to make payments by electronic
3393	3393	22 funds transfer may make payments by electronic funds transfer
3394	3394	23 with the permission of the Department.
3395	3395	24 All taxpayers required to make payment by electronic funds
3396	3396	25 transfer and any taxpayers authorized to voluntarily make
3397	3397	26 payments by electronic funds transfer shall make those
3398	3398
3399	3399
3400	3400
3401	3401
3402	3402
3403	3403	HB2806 - 90 - LRB103 26186 HLH 52545 b
3404	3404
3405	3405
3406	3406	HB2806- 91 -LRB103 26186 HLH 52545 b HB2806 - 91 - LRB103 26186 HLH 52545 b
3407	3407	HB2806 - 91 - LRB103 26186 HLH 52545 b
3408	3408	1 payments in the manner authorized by the Department.
3409	3409	2 The Department shall adopt such rules as are necessary to
3410	3410	3 effectuate a program of electronic funds transfer and the
3411	3411	4 requirements of this Section.
3412	3412	5 Where a serviceman collects the tax with respect to the
3413	3413	6 selling price of tangible personal property which he sells and
3414	3414	7 the purchaser thereafter returns such tangible personal
3415	3415	8 property and the serviceman refunds the selling price thereof
3416	3416	9 to the purchaser, such serviceman shall also refund, to the
3417	3417	10 purchaser, the tax so collected from the purchaser. When
3418	3418	11 filing his return for the period in which he refunds such tax
3419	3419	12 to the purchaser, the serviceman may deduct the amount of the
3420	3420	13 tax so refunded by him to the purchaser from any other Service
3421	3421	14 Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
3422	3422	15 Use Tax which such serviceman may be required to pay or remit
3423	3423	16 to the Department, as shown by such return, provided that the
3424	3424	17 amount of the tax to be deducted shall previously have been
3425	3425	18 remitted to the Department by such serviceman. If the
3426	3426	19 serviceman shall not previously have remitted the amount of
3427	3427	20 such tax to the Department, he shall be entitled to no
3428	3428	21 deduction hereunder upon refunding such tax to the purchaser.
3429	3429	22 If experience indicates such action to be practicable, the
3430	3430	23 Department may prescribe and furnish a combination or joint
3431	3431	24 return which will enable servicemen, who are required to file
3432	3432	25 returns hereunder and also under the Retailers' Occupation Tax
3433	3433	26 Act, the Use Tax Act or the Service Use Tax Act, to furnish all
3434	3434
3435	3435
3436	3436
3437	3437
3438	3438
3439	3439	HB2806 - 91 - LRB103 26186 HLH 52545 b
3440	3440
3441	3441
3442	3442	HB2806- 92 -LRB103 26186 HLH 52545 b HB2806 - 92 - LRB103 26186 HLH 52545 b
3443	3443	HB2806 - 92 - LRB103 26186 HLH 52545 b
3444	3444	1 the return information required by all said Acts on the one
3445	3445	2 form.
3446	3446	3 Where the serviceman has more than one business registered
3447	3447	4 with the Department under separate registrations hereunder,
3448	3448	5 such serviceman shall file separate returns for each
3449	3449	6 registered business.
3450	3450	7 Beginning January 1, 1990, each month the Department shall
3451	3451	8 pay into the Local Government Tax Fund the revenue realized
3452	3452	9 for the preceding month from the 1% tax imposed under this Act.
3453	3453	10 Beginning January 1, 1990, each month the Department shall
3454	3454	11 pay into the County and Mass Transit District Fund 4% of the
3455	3455	12 revenue realized for the preceding month from the 6.25%
3456	3456	13 general rate on sales of tangible personal property other than
3457	3457	14 aviation fuel sold on or after December 1, 2019. This
3458	3458	15 exception for aviation fuel only applies for so long as the
3459	3459	16 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
3460	3460	17 47133 are binding on the State.
3461	3461	18 Beginning August 1, 2000, each month the Department shall
3462	3462	19 pay into the County and Mass Transit District Fund 20% of the
3463	3463	20 net revenue realized for the preceding month from the 1.25%
3464	3464	21 rate on the selling price of motor fuel and gasohol.
3465	3465	22 Beginning January 1, 1990, each month the Department shall
3466	3466	23 pay into the Local Government Tax Fund 16% of the revenue
3467	3467	24 realized for the preceding month from the 6.25% general rate
3468	3468	25 on transfers of tangible personal property other than aviation
3469	3469	26 fuel sold on or after December 1, 2019. This exception for
3470	3470
3471	3471
3472	3472
3473	3473
3474	3474
3475	3475	HB2806 - 92 - LRB103 26186 HLH 52545 b
3476	3476
3477	3477
3478	3478	HB2806- 93 -LRB103 26186 HLH 52545 b HB2806 - 93 - LRB103 26186 HLH 52545 b
3479	3479	HB2806 - 93 - LRB103 26186 HLH 52545 b
3480	3480	1 aviation fuel only applies for so long as the revenue use
3481	3481	2 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
3482	3482	3 binding on the State.
3483	3483	4 For aviation fuel sold on or after December 1, 2019, each
3484	3484	5 month the Department shall pay into the State Aviation Program
3485	3485	6 Fund 20% of the net revenue realized for the preceding month
3486	3486	7 from the 6.25% general rate on the selling price of aviation
3487	3487	8 fuel, less an amount estimated by the Department to be
3488	3488	9 required for refunds of the 20% portion of the tax on aviation
3489	3489	10 fuel under this Act, which amount shall be deposited into the
3490	3490	11 Aviation Fuel Sales Tax Refund Fund. The Department shall only
3491	3491	12 pay moneys into the State Aviation Program Fund and the
3492	3492	13 Aviation Fuel Sales Tax Refund Fund under this Act for so long
3493	3493	14 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
3494	3494	15 U.S.C. 47133 are binding on the State.
3495	3495	16 Beginning August 1, 2000, each month the Department shall
3496	3496	17 pay into the Local Government Tax Fund 80% of the net revenue
3497	3497	18 realized for the preceding month from the 1.25% rate on the
3498	3498	19 selling price of motor fuel and gasohol.
3499	3499	20 Beginning October 1, 2009, each month the Department shall
3500	3500	21 pay into the Capital Projects Fund an amount that is equal to
3501	3501	22 an amount estimated by the Department to represent 80% of the
3502	3502	23 net revenue realized for the preceding month from the sale of
3503	3503	24 candy, grooming and hygiene products, and soft drinks that had
3504	3504	25 been taxed at a rate of 1% prior to September 1, 2009 but that
3505	3505	26 are now taxed at 6.25%.
3506	3506
3507	3507
3508	3508
3509	3509
3510	3510
3511	3511	HB2806 - 93 - LRB103 26186 HLH 52545 b
3512	3512
3513	3513
3514	3514	HB2806- 94 -LRB103 26186 HLH 52545 b HB2806 - 94 - LRB103 26186 HLH 52545 b
3515	3515	HB2806 - 94 - LRB103 26186 HLH 52545 b
3516	3516	1 Beginning July 1, 2013, each month the Department shall
3517	3517	2 pay into the Underground Storage Tank Fund from the proceeds
3518	3518	3 collected under this Act, the Use Tax Act, the Service Use Tax
3519	3519	4 Act, and the Retailers' Occupation Tax Act an amount equal to
3520	3520	5 the average monthly deficit in the Underground Storage Tank
3521	3521	6 Fund during the prior year, as certified annually by the
3522	3522	7 Illinois Environmental Protection Agency, but the total
3523	3523	8 payment into the Underground Storage Tank Fund under this Act,
3524	3524	9 the Use Tax Act, the Service Use Tax Act, and the Retailers'
3525	3525	10 Occupation Tax Act shall not exceed $18,000,000 in any State
3526	3526	11 fiscal year. As used in this paragraph, the "average monthly
3527	3527	12 deficit" shall be equal to the difference between the average
3528	3528	13 monthly claims for payment by the fund and the average monthly
3529	3529	14 revenues deposited into the fund, excluding payments made
3530	3530	15 pursuant to this paragraph.
3531	3531	16 Beginning July 1, 2015, of the remainder of the moneys
3532	3532	17 received by the Department under the Use Tax Act, the Service
3533	3533	18 Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
3534	3534	19 each month the Department shall deposit $500,000 into the
3535	3535	20 State Crime Laboratory Fund.
3536	3536	21 Beginning July 1, 2023, the Department shall pay into the
3537	3537	22 Mental Health Services Fund 100% of the net revenue realized
3538	3538	23 for the preceding month from the 1% surcharge on the selling
3539	3539	24 price of firearm ammunition.
3540	3540	25 Of the remainder of the moneys received by the Department
3541	3541	26 pursuant to this Act, (a) 1.75% thereof shall be paid into the
3542	3542
3543	3543
3544	3544
3545	3545
3546	3546
3547	3547	HB2806 - 94 - LRB103 26186 HLH 52545 b
3548	3548
3549	3549
3550	3550	HB2806- 95 -LRB103 26186 HLH 52545 b HB2806 - 95 - LRB103 26186 HLH 52545 b
3551	3551	HB2806 - 95 - LRB103 26186 HLH 52545 b
3552	3552	1 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
3553	3553	2 and after July 1, 1989, 3.8% thereof shall be paid into the
3554	3554	3 Build Illinois Fund; provided, however, that if in any fiscal
3555	3555	4 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
3556	3556	5 may be, of the moneys received by the Department and required
3557	3557	6 to be paid into the Build Illinois Fund pursuant to Section 3
3558	3558	7 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
3559	3559	8 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
3560	3560	9 Service Occupation Tax Act, such Acts being hereinafter called
3561	3561	10 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
3562	3562	11 may be, of moneys being hereinafter called the "Tax Act
3563	3563	12 Amount", and (2) the amount transferred to the Build Illinois
3564	3564	13 Fund from the State and Local Sales Tax Reform Fund shall be
3565	3565	14 less than the Annual Specified Amount (as defined in Section 3
3566	3566	15 of the Retailers' Occupation Tax Act), an amount equal to the
3567	3567	16 difference shall be immediately paid into the Build Illinois
3568	3568	17 Fund from other moneys received by the Department pursuant to
3569	3569	18 the Tax Acts; and further provided, that if on the last
3570	3570	19 business day of any month the sum of (1) the Tax Act Amount
3571	3571	20 required to be deposited into the Build Illinois Account in
3572	3572	21 the Build Illinois Fund during such month and (2) the amount
3573	3573	22 transferred during such month to the Build Illinois Fund from
3574	3574	23 the State and Local Sales Tax Reform Fund shall have been less
3575	3575	24 than 1/12 of the Annual Specified Amount, an amount equal to
3576	3576	25 the difference shall be immediately paid into the Build
3577	3577	26 Illinois Fund from other moneys received by the Department
3578	3578
3579	3579
3580	3580
3581	3581
3582	3582
3583	3583	HB2806 - 95 - LRB103 26186 HLH 52545 b
3584	3584
3585	3585
3586	3586	HB2806- 96 -LRB103 26186 HLH 52545 b HB2806 - 96 - LRB103 26186 HLH 52545 b
3587	3587	HB2806 - 96 - LRB103 26186 HLH 52545 b
3588	3588	1 pursuant to the Tax Acts; and, further provided, that in no
3589	3589	2 event shall the payments required under the preceding proviso
3590	3590	3 result in aggregate payments into the Build Illinois Fund
3591	3591	4 pursuant to this clause (b) for any fiscal year in excess of
3592	3592	5 the greater of (i) the Tax Act Amount or (ii) the Annual
3593	3593	6 Specified Amount for such fiscal year; and, further provided,
3594	3594	7 that the amounts payable into the Build Illinois Fund under
3595	3595	8 this clause (b) shall be payable only until such time as the
3596	3596	9 aggregate amount on deposit under each trust indenture
3597	3597	10 securing Bonds issued and outstanding pursuant to the Build
3598	3598	11 Illinois Bond Act is sufficient, taking into account any
3599	3599	12 future investment income, to fully provide, in accordance with
3600	3600	13 such indenture, for the defeasance of or the payment of the
3601	3601	14 principal of, premium, if any, and interest on the Bonds
3602	3602	15 secured by such indenture and on any Bonds expected to be
3603	3603	16 issued thereafter and all fees and costs payable with respect
3604	3604	17 thereto, all as certified by the Director of the Bureau of the
3605	3605	18 Budget (now Governor's Office of Management and Budget). If on
3606	3606	19 the last business day of any month in which Bonds are
3607	3607	20 outstanding pursuant to the Build Illinois Bond Act, the
3608	3608	21 aggregate of the moneys deposited in the Build Illinois Bond
3609	3609	22 Account in the Build Illinois Fund in such month shall be less
3610	3610	23 than the amount required to be transferred in such month from
3611	3611	24 the Build Illinois Bond Account to the Build Illinois Bond
3612	3612	25 Retirement and Interest Fund pursuant to Section 13 of the
3613	3613	26 Build Illinois Bond Act, an amount equal to such deficiency
3614	3614
3615	3615
3616	3616
3617	3617
3618	3618
3619	3619	HB2806 - 96 - LRB103 26186 HLH 52545 b
3620	3620
3621	3621
3622	3622	HB2806- 97 -LRB103 26186 HLH 52545 b HB2806 - 97 - LRB103 26186 HLH 52545 b
3623	3623	HB2806 - 97 - LRB103 26186 HLH 52545 b
3624	3624	1 shall be immediately paid from other moneys received by the
3625	3625	2 Department pursuant to the Tax Acts to the Build Illinois
3626	3626	3 Fund; provided, however, that any amounts paid to the Build
3627	3627	4 Illinois Fund in any fiscal year pursuant to this sentence
3628	3628	5 shall be deemed to constitute payments pursuant to clause (b)
3629	3629	6 of the preceding sentence and shall reduce the amount
3630	3630	7 otherwise payable for such fiscal year pursuant to clause (b)
3631	3631	8 of the preceding sentence. The moneys received by the
3632	3632	9 Department pursuant to this Act and required to be deposited
3633	3633	10 into the Build Illinois Fund are subject to the pledge, claim
3634	3634	11 and charge set forth in Section 12 of the Build Illinois Bond
3635	3635	12 Act.
3636	3636	13 Subject to payment of amounts into the Build Illinois Fund
3637	3637	14 as provided in the preceding paragraph or in any amendment
3638	3638	15 thereto hereafter enacted, the following specified monthly
3639	3639	16 installment of the amount requested in the certificate of the
3640	3640	17 Chairman of the Metropolitan Pier and Exposition Authority
3641	3641	18 provided under Section 8.25f of the State Finance Act, but not
3642	3642	19 in excess of the sums designated as "Total Deposit", shall be
3643	3643	20 deposited in the aggregate from collections under Section 9 of
3644	3644	21 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
3645	3645	22 9 of the Service Occupation Tax Act, and Section 3 of the
3646	3646	23 Retailers' Occupation Tax Act into the McCormick Place
3647	3647	24 Expansion Project Fund in the specified fiscal years.
3648	3648	25Fiscal YearTotal Deposit 25 Fiscal Year Total Deposit
3649	3649	25 Fiscal Year Total Deposit
3650	3650
3651	3651
3652	3652
3653	3653
3654	3654
3655	3655	HB2806 - 97 - LRB103 26186 HLH 52545 b
3656	3656
3657	3657
3658	3658	25 Fiscal Year Total Deposit
3659	3659
3660	3660
3661	3661	HB2806- 98 -LRB103 26186 HLH 52545 b HB2806 - 98 - LRB103 26186 HLH 52545 b
3662	3662	HB2806 - 98 - LRB103 26186 HLH 52545 b
3663	3663	11993 $021994 53,000,00031995 58,000,00041996 61,000,00051997 64,000,00061998 68,000,00071999 71,000,00082000 75,000,00092001 80,000,000102002 93,000,000112003 99,000,000122004103,000,000132005108,000,000142006113,000,000152007119,000,000162008126,000,000172009132,000,000182010139,000,000192011146,000,000202012153,000,000212013161,000,000222014170,000,000232015179,000,000242016189,000,000252017199,000,000262018210,000,000 1 1993 $0 2 1994 53,000,000 3 1995 58,000,000 4 1996 61,000,000 5 1997 64,000,000 6 1998 68,000,000 7 1999 71,000,000 8 2000 75,000,000 9 2001 80,000,000 10 2002 93,000,000 11 2003 99,000,000 12 2004 103,000,000 13 2005 108,000,000 14 2006 113,000,000 15 2007 119,000,000 16 2008 126,000,000 17 2009 132,000,000 18 2010 139,000,000 19 2011 146,000,000 20 2012 153,000,000 21 2013 161,000,000 22 2014 170,000,000 23 2015 179,000,000 24 2016 189,000,000 25 2017 199,000,000 26 2018 210,000,000
3664	3664	1 1993 $0
3665	3665	2 1994 53,000,000
3666	3666	3 1995 58,000,000
3667	3667	4 1996 61,000,000
3668	3668	5 1997 64,000,000
3669	3669	6 1998 68,000,000
3670	3670	7 1999 71,000,000
3671	3671	8 2000 75,000,000
3672	3672	9 2001 80,000,000
3673	3673	10 2002 93,000,000
3674	3674	11 2003 99,000,000
3675	3675	12 2004 103,000,000
3676	3676	13 2005 108,000,000
3677	3677	14 2006 113,000,000
3678	3678	15 2007 119,000,000
3679	3679	16 2008 126,000,000
3680	3680	17 2009 132,000,000
3681	3681	18 2010 139,000,000
3682	3682	19 2011 146,000,000
3683	3683	20 2012 153,000,000
3684	3684	21 2013 161,000,000
3685	3685	22 2014 170,000,000
3686	3686	23 2015 179,000,000
3687	3687	24 2016 189,000,000
3688	3688	25 2017 199,000,000
3689	3689	26 2018 210,000,000
3690	3690
3691	3691
3692	3692
3693	3693
3694	3694
3695	3695	HB2806 - 98 - LRB103 26186 HLH 52545 b
3696	3696
3697	3697	1 1993 $0
3698	3698	2 1994 53,000,000
3699	3699	3 1995 58,000,000
3700	3700	4 1996 61,000,000
3701	3701	5 1997 64,000,000
3702	3702	6 1998 68,000,000
3703	3703	7 1999 71,000,000
3704	3704	8 2000 75,000,000
3705	3705	9 2001 80,000,000
3706	3706	10 2002 93,000,000
3707	3707	11 2003 99,000,000
3708	3708	12 2004 103,000,000
3709	3709	13 2005 108,000,000
3710	3710	14 2006 113,000,000
3711	3711	15 2007 119,000,000
3712	3712	16 2008 126,000,000
3713	3713	17 2009 132,000,000
3714	3714	18 2010 139,000,000
3715	3715	19 2011 146,000,000
3716	3716	20 2012 153,000,000
3717	3717	21 2013 161,000,000
3718	3718	22 2014 170,000,000
3719	3719	23 2015 179,000,000
3720	3720	24 2016 189,000,000
3721	3721	25 2017 199,000,000
3722	3722	26 2018 210,000,000
3723	3723
3724	3724
3725	3725	HB2806- 99 -LRB103 26186 HLH 52545 b HB2806 - 99 - LRB103 26186 HLH 52545 b
3726	3726	HB2806 - 99 - LRB103 26186 HLH 52545 b
3727	3727	12019221,000,00022020233,000,00032021300,000,000 42022300,000,00052023300,000,00062024 300,000,00072025 300,000,00082026 300,000,00092027 375,000,000102028 375,000,000112029 375,000,000122030 375,000,000132031 375,000,000142032 375,000,000152033 375,000,000162034375,000,000172035375,000,000182036450,000,00019and 20each fiscal year 21thereafter that bonds 22are outstanding under 23Section 13.2 of the 24Metropolitan Pier and 25Exposition Authority Act, 26but not after fiscal year 2060. 1 2019 221,000,000 2 2020 233,000,000 3 2021 300,000,000 4 2022 300,000,000 5 2023 300,000,000 6 2024 300,000,000 7 2025 300,000,000 8 2026 300,000,000 9 2027 375,000,000 10 2028 375,000,000 11 2029 375,000,000 12 2030 375,000,000 13 2031 375,000,000 14 2032 375,000,000 15 2033 375,000,000 16 2034 375,000,000 17 2035 375,000,000 18 2036 450,000,000 19 and 20 each fiscal year 21 thereafter that bonds 22 are outstanding under 23 Section 13.2 of the 24 Metropolitan Pier and 25 Exposition Authority Act, 26 but not after fiscal year 2060.
3728	3728	1 2019 221,000,000
3729	3729	2 2020 233,000,000
3730	3730	3 2021 300,000,000
3731	3731	4 2022 300,000,000
3732	3732	5 2023 300,000,000
3733	3733	6 2024 300,000,000
3734	3734	7 2025 300,000,000
3735	3735	8 2026 300,000,000
3736	3736	9 2027 375,000,000
3737	3737	10 2028 375,000,000
3738	3738	11 2029 375,000,000
3739	3739	12 2030 375,000,000
3740	3740	13 2031 375,000,000
3741	3741	14 2032 375,000,000
3742	3742	15 2033 375,000,000
3743	3743	16 2034 375,000,000
3744	3744	17 2035 375,000,000
3745	3745	18 2036 450,000,000
3746	3746	19 and
3747	3747	20 each fiscal year
3748	3748	21 thereafter that bonds
3749	3749	22 are outstanding under
3750	3750	23 Section 13.2 of the
3751	3751	24 Metropolitan Pier and
3752	3752	25 Exposition Authority Act,
3753	3753	26 but not after fiscal year 2060.
3754	3754
3755	3755
3756	3756
3757	3757
3758	3758
3759	3759	HB2806 - 99 - LRB103 26186 HLH 52545 b
3760	3760
3761	3761	1 2019 221,000,000
3762	3762	2 2020 233,000,000
3763	3763	3 2021 300,000,000
3764	3764	4 2022 300,000,000
3765	3765	5 2023 300,000,000
3766	3766	6 2024 300,000,000
3767	3767	7 2025 300,000,000
3768	3768	8 2026 300,000,000
3769	3769	9 2027 375,000,000
3770	3770	10 2028 375,000,000
3771	3771	11 2029 375,000,000
3772	3772	12 2030 375,000,000
3773	3773	13 2031 375,000,000
3774	3774	14 2032 375,000,000
3775	3775	15 2033 375,000,000
3776	3776	16 2034 375,000,000
3777	3777	17 2035 375,000,000
3778	3778	18 2036 450,000,000
3779	3779	19 and
3780	3780	20 each fiscal year
3781	3781	21 thereafter that bonds
3782	3782	22 are outstanding under
3783	3783	23 Section 13.2 of the
3784	3784	24 Metropolitan Pier and
3785	3785	25 Exposition Authority Act,
3786	3786	26 but not after fiscal year 2060.
3787	3787
3788	3788
3789	3789	HB2806- 100 -LRB103 26186 HLH 52545 b HB2806 - 100 - LRB103 26186 HLH 52545 b
3790	3790	HB2806 - 100 - LRB103 26186 HLH 52545 b
3791	3791	1 Beginning July 20, 1993 and in each month of each fiscal
3792	3792	2 year thereafter, one-eighth of the amount requested in the
3793	3793	3 certificate of the Chairman of the Metropolitan Pier and
3794	3794	4 Exposition Authority for that fiscal year, less the amount
3795	3795	5 deposited into the McCormick Place Expansion Project Fund by
3796	3796	6 the State Treasurer in the respective month under subsection
3797	3797	7 (g) of Section 13 of the Metropolitan Pier and Exposition
3798	3798	8 Authority Act, plus cumulative deficiencies in the deposits
3799	3799	9 required under this Section for previous months and years,
3800	3800	10 shall be deposited into the McCormick Place Expansion Project
3801	3801	11 Fund, until the full amount requested for the fiscal year, but
3802	3802	12 not in excess of the amount specified above as "Total
3803	3803	13 Deposit", has been deposited.
3804	3804	14 Subject to payment of amounts into the Capital Projects
3805	3805	15 Fund, the Build Illinois Fund, and the McCormick Place
3806	3806	16 Expansion Project Fund pursuant to the preceding paragraphs or
3807	3807	17 in any amendments thereto hereafter enacted, for aviation fuel
3808	3808	18 sold on or after December 1, 2019, the Department shall each
3809	3809	19 month deposit into the Aviation Fuel Sales Tax Refund Fund an
3810	3810	20 amount estimated by the Department to be required for refunds
3811	3811	21 of the 80% portion of the tax on aviation fuel under this Act.
3812	3812	22 The Department shall only deposit moneys into the Aviation
3813	3813	23 Fuel Sales Tax Refund Fund under this paragraph for so long as
3814	3814	24 the revenue use requirements of 49 U.S.C. 47107(b) and 49
3815	3815	25 U.S.C. 47133 are binding on the State.
3816	3816	26 Subject to payment of amounts into the Build Illinois Fund
3817	3817
3818	3818
3819	3819
3820	3820
3821	3821
3822	3822	HB2806 - 100 - LRB103 26186 HLH 52545 b
3823	3823
3824	3824
3825	3825	HB2806- 101 -LRB103 26186 HLH 52545 b HB2806 - 101 - LRB103 26186 HLH 52545 b
3826	3826	HB2806 - 101 - LRB103 26186 HLH 52545 b
3827	3827	1 and the McCormick Place Expansion Project Fund pursuant to the
3828	3828	2 preceding paragraphs or in any amendments thereto hereafter
3829	3829	3 enacted, beginning July 1, 1993 and ending on September 30,
3830	3830	4 2013, the Department shall each month pay into the Illinois
3831	3831	5 Tax Increment Fund 0.27% of 80% of the net revenue realized for
3832	3832	6 the preceding month from the 6.25% general rate on the selling
3833	3833	7 price of tangible personal property.
3834	3834	8 Subject to payment of amounts into the Build Illinois Fund
3835	3835	9 and the McCormick Place Expansion Project Fund pursuant to the
3836	3836	10 preceding paragraphs or in any amendments thereto hereafter
3837	3837	11 enacted, beginning with the receipt of the first report of
3838	3838	12 taxes paid by an eligible business and continuing for a
3839	3839	13 25-year period, the Department shall each month pay into the
3840	3840	14 Energy Infrastructure Fund 80% of the net revenue realized
3841	3841	15 from the 6.25% general rate on the selling price of
3842	3842	16 Illinois-mined coal that was sold to an eligible business. For
3843	3843	17 purposes of this paragraph, the term "eligible business" means
3844	3844	18 a new electric generating facility certified pursuant to
3845	3845	19 Section 605-332 of the Department of Commerce and Economic
3846	3846	20 Opportunity Law of the Civil Administrative Code of Illinois.
3847	3847	21 Subject to payment of amounts into the Build Illinois
3848	3848	22 Fund, the McCormick Place Expansion Project Fund, the Illinois
3849	3849	23 Tax Increment Fund, and the Energy Infrastructure Fund
3850	3850	24 pursuant to the preceding paragraphs or in any amendments to
3851	3851	25 this Section hereafter enacted, beginning on the first day of
3852	3852	26 the first calendar month to occur on or after August 26, 2014
3853	3853
3854	3854
3855	3855
3856	3856
3857	3857
3858	3858	HB2806 - 101 - LRB103 26186 HLH 52545 b
3859	3859
3860	3860
3861	3861	HB2806- 102 -LRB103 26186 HLH 52545 b HB2806 - 102 - LRB103 26186 HLH 52545 b
3862	3862	HB2806 - 102 - LRB103 26186 HLH 52545 b
3863	3863	1 (the effective date of Public Act 98-1098), each month, from
3864	3864	2 the collections made under Section 9 of the Use Tax Act,
3865	3865	3 Section 9 of the Service Use Tax Act, Section 9 of the Service
3866	3866	4 Occupation Tax Act, and Section 3 of the Retailers' Occupation
3867	3867	5 Tax Act, the Department shall pay into the Tax Compliance and
3868	3868	6 Administration Fund, to be used, subject to appropriation, to
3869	3869	7 fund additional auditors and compliance personnel at the
3870	3870	8 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
3871	3871	9 the cash receipts collected during the preceding fiscal year
3872	3872	10 by the Audit Bureau of the Department under the Use Tax Act,
3873	3873	11 the Service Use Tax Act, the Service Occupation Tax Act, the
3874	3874	12 Retailers' Occupation Tax Act, and associated local occupation
3875	3875	13 and use taxes administered by the Department.
3876	3876	14 Subject to payments of amounts into the Build Illinois
3877	3877	15 Fund, the McCormick Place Expansion Project Fund, the Illinois
3878	3878	16 Tax Increment Fund, the Energy Infrastructure Fund, and the
3879	3879	17 Tax Compliance and Administration Fund as provided in this
3880	3880	18 Section, beginning on July 1, 2018 the Department shall pay
3881	3881	19 each month into the Downstate Public Transportation Fund the
3882	3882	20 moneys required to be so paid under Section 2-3 of the
3883	3883	21 Downstate Public Transportation Act.
3884	3884	22 Subject to successful execution and delivery of a
3885	3885	23 public-private agreement between the public agency and private
3886	3886	24 entity and completion of the civic build, beginning on July 1,
3887	3887	25 2023, of the remainder of the moneys received by the
3888	3888	26 Department under the Use Tax Act, the Service Use Tax Act, the
3889	3889
3890	3890
3891	3891
3892	3892
3893	3893
3894	3894	HB2806 - 102 - LRB103 26186 HLH 52545 b
3895	3895
3896	3896
3897	3897	HB2806- 103 -LRB103 26186 HLH 52545 b HB2806 - 103 - LRB103 26186 HLH 52545 b
3898	3898	HB2806 - 103 - LRB103 26186 HLH 52545 b
3899	3899	1 Service Occupation Tax Act, and this Act, the Department shall
3900	3900	2 deposit the following specified deposits in the aggregate from
3901	3901	3 collections under the Use Tax Act, the Service Use Tax Act, the
3902	3902	4 Service Occupation Tax Act, and the Retailers' Occupation Tax
3903	3903	5 Act, as required under Section 8.25g of the State Finance Act
3904	3904	6 for distribution consistent with the Public-Private
3905	3905	7 Partnership for Civic and Transit Infrastructure Project Act.
3906	3906	8 The moneys received by the Department pursuant to this Act and
3907	3907	9 required to be deposited into the Civic and Transit
3908	3908	10 Infrastructure Fund are subject to the pledge, claim and
3909	3909	11 charge set forth in Section 25-55 of the Public-Private
3910	3910	12 Partnership for Civic and Transit Infrastructure Project Act.
3911	3911	13 As used in this paragraph, "civic build", "private entity",
3912	3912	14 "public-private agreement", and "public agency" have the
3913	3913	15 meanings provided in Section 25-10 of the Public-Private
3914	3914	16 Partnership for Civic and Transit Infrastructure Project Act.
3915	3915	17 Fiscal Year............................Total Deposit
3916	3916	18 2024....................................$200,000,000
3917	3917	19 2025....................................$206,000,000
3918	3918	20 2026....................................$212,200,000
3919	3919	21 2027....................................$218,500,000
3920	3920	22 2028....................................$225,100,000
3921	3921	23 2029....................................$288,700,000
3922	3922	24 2030....................................$298,900,000
3923	3923	25 2031....................................$309,300,000
3924	3924	26 2032....................................$320,100,000
3925	3925
3926	3926
3927	3927
3928	3928
3929	3929
3930	3930	HB2806 - 103 - LRB103 26186 HLH 52545 b
3931	3931
3932	3932
3933	3933	HB2806- 104 -LRB103 26186 HLH 52545 b HB2806 - 104 - LRB103 26186 HLH 52545 b
3934	3934	HB2806 - 104 - LRB103 26186 HLH 52545 b
3935	3935	1 2033....................................$331,200,000
3936	3936	2 2034....................................$341,200,000
3937	3937	3 2035....................................$351,400,000
3938	3938	4 2036....................................$361,900,000
3939	3939	5 2037....................................$372,800,000
3940	3940	6 2038....................................$384,000,000
3941	3941	7 2039....................................$395,500,000
3942	3942	8 2040....................................$407,400,000
3943	3943	9 2041....................................$419,600,000
3944	3944	10 2042....................................$432,200,000
3945	3945	11 2043....................................$445,100,000
3946	3946	12 Beginning July 1, 2021 and until July 1, 2022, subject to
3947	3947	13 the payment of amounts into the County and Mass Transit
3948	3948	14 District Fund, the Local Government Tax Fund, the Build
3949	3949	15 Illinois Fund, the McCormick Place Expansion Project Fund, the
3950	3950	16 Illinois Tax Increment Fund, the Energy Infrastructure Fund,
3951	3951	17 and the Tax Compliance and Administration Fund as provided in
3952	3952	18 this Section, the Department shall pay each month into the
3953	3953	19 Road Fund the amount estimated to represent 16% of the net
3954	3954	20 revenue realized from the taxes imposed on motor fuel and
3955	3955	21 gasohol. Beginning July 1, 2022 and until July 1, 2023,
3956	3956	22 subject to the payment of amounts into the County and Mass
3957	3957	23 Transit District Fund, the Local Government Tax Fund, the
3958	3958	24 Build Illinois Fund, the McCormick Place Expansion Project
3959	3959	25 Fund, the Illinois Tax Increment Fund, the Energy
3960	3960	26 Infrastructure Fund, and the Tax Compliance and Administration
3961	3961
3962	3962
3963	3963
3964	3964
3965	3965
3966	3966	HB2806 - 104 - LRB103 26186 HLH 52545 b
3967	3967
3968	3968
3969	3969	HB2806- 105 -LRB103 26186 HLH 52545 b HB2806 - 105 - LRB103 26186 HLH 52545 b
3970	3970	HB2806 - 105 - LRB103 26186 HLH 52545 b
3971	3971	1 Fund as provided in this Section, the Department shall pay
3972	3972	2 each month into the Road Fund the amount estimated to
3973	3973	3 represent 32% of the net revenue realized from the taxes
3974	3974	4 imposed on motor fuel and gasohol. Beginning July 1, 2023 and
3975	3975	5 until July 1, 2024, subject to the payment of amounts into the
3976	3976	6 County and Mass Transit District Fund, the Local Government
3977	3977	7 Tax Fund, the Build Illinois Fund, the McCormick Place
3978	3978	8 Expansion Project Fund, the Illinois Tax Increment Fund, the
3979	3979	9 Energy Infrastructure Fund, and the Tax Compliance and
3980	3980	10 Administration Fund as provided in this Section, the
3981	3981	11 Department shall pay each month into the Road Fund the amount
3982	3982	12 estimated to represent 48% of the net revenue realized from
3983	3983	13 the taxes imposed on motor fuel and gasohol. Beginning July 1,
3984	3984	14 2024 and until July 1, 2025, subject to the payment of amounts
3985	3985	15 into the County and Mass Transit District Fund, the Local
3986	3986	16 Government Tax Fund, the Build Illinois Fund, the McCormick
3987	3987	17 Place Expansion Project Fund, the Illinois Tax Increment Fund,
3988	3988	18 the Energy Infrastructure Fund, and the Tax Compliance and
3989	3989	19 Administration Fund as provided in this Section, the
3990	3990	20 Department shall pay each month into the Road Fund the amount
3991	3991	21 estimated to represent 64% of the net revenue realized from
3992	3992	22 the taxes imposed on motor fuel and gasohol. Beginning on July
3993	3993	23 1, 2025, subject to the payment of amounts into the County and
3994	3994	24 Mass Transit District Fund, the Local Government Tax Fund, the
3995	3995	25 Build Illinois Fund, the McCormick Place Expansion Project
3996	3996	26 Fund, the Illinois Tax Increment Fund, the Energy
3997	3997
3998	3998
3999	3999
4000	4000
4001	4001
4002	4002	HB2806 - 105 - LRB103 26186 HLH 52545 b
4003	4003
4004	4004
4005	4005	HB2806- 106 -LRB103 26186 HLH 52545 b HB2806 - 106 - LRB103 26186 HLH 52545 b
4006	4006	HB2806 - 106 - LRB103 26186 HLH 52545 b
4007	4007	1 Infrastructure Fund, and the Tax Compliance and Administration
4008	4008	2 Fund as provided in this Section, the Department shall pay
4009	4009	3 each month into the Road Fund the amount estimated to
4010	4010	4 represent 80% of the net revenue realized from the taxes
4011	4011	5 imposed on motor fuel and gasohol. As used in this paragraph
4012	4012	6 "motor fuel" has the meaning given to that term in Section 1.1
4013	4013	7 of the Motor Fuel Tax Law, and "gasohol" has the meaning given
4014	4014	8 to that term in Section 3-40 of the Use Tax Act.
4015	4015	9 Of the remainder of the moneys received by the Department
4016	4016	10 pursuant to this Act, 75% shall be paid into the General
4017	4017	11 Revenue Fund of the State Treasury and 25% shall be reserved in
4018	4018	12 a special account and used only for the transfer to the Common
4019	4019	13 School Fund as part of the monthly transfer from the General
4020	4020	14 Revenue Fund in accordance with Section 8a of the State
4021	4021	15 Finance Act.
4022	4022	16 The Department may, upon separate written notice to a
4023	4023	17 taxpayer, require the taxpayer to prepare and file with the
4024	4024	18 Department on a form prescribed by the Department within not
4025	4025	19 less than 60 days after receipt of the notice an annual
4026	4026	20 information return for the tax year specified in the notice.
4027	4027	21 Such annual return to the Department shall include a statement
4028	4028	22 of gross receipts as shown by the taxpayer's last Federal
4029	4029	23 income tax return. If the total receipts of the business as
4030	4030	24 reported in the Federal income tax return do not agree with the
4031	4031	25 gross receipts reported to the Department of Revenue for the
4032	4032	26 same period, the taxpayer shall attach to his annual return a
4033	4033
4034	4034
4035	4035
4036	4036
4037	4037
4038	4038	HB2806 - 106 - LRB103 26186 HLH 52545 b
4039	4039
4040	4040
4041	4041	HB2806- 107 -LRB103 26186 HLH 52545 b HB2806 - 107 - LRB103 26186 HLH 52545 b
4042	4042	HB2806 - 107 - LRB103 26186 HLH 52545 b
4043	4043	1 schedule showing a reconciliation of the 2 amounts and the
4044	4044	2 reasons for the difference. The taxpayer's annual return to
4045	4045	3 the Department shall also disclose the cost of goods sold by
4046	4046	4 the taxpayer during the year covered by such return, opening
4047	4047	5 and closing inventories of such goods for such year, cost of
4048	4048	6 goods used from stock or taken from stock and given away by the
4049	4049	7 taxpayer during such year, pay roll information of the
4050	4050	8 taxpayer's business during such year and any additional
4051	4051	9 reasonable information which the Department deems would be
4052	4052	10 helpful in determining the accuracy of the monthly, quarterly
4053	4053	11 or annual returns filed by such taxpayer as hereinbefore
4054	4054	12 provided for in this Section.
4055	4055	13 If the annual information return required by this Section
4056	4056	14 is not filed when and as required, the taxpayer shall be liable
4057	4057	15 as follows:
4058	4058	16 (i) Until January 1, 1994, the taxpayer shall be
4059	4059	17 liable for a penalty equal to 1/6 of 1% of the tax due from
4060	4060	18 such taxpayer under this Act during the period to be
4061	4061	19 covered by the annual return for each month or fraction of
4062	4062	20 a month until such return is filed as required, the
4063	4063	21 penalty to be assessed and collected in the same manner as
4064	4064	22 any other penalty provided for in this Act.
4065	4065	23 (ii) On and after January 1, 1994, the taxpayer shall
4066	4066	24 be liable for a penalty as described in Section 3-4 of the
4067	4067	25 Uniform Penalty and Interest Act.
4068	4068	26 The chief executive officer, proprietor, owner or highest
4069	4069
4070	4070
4071	4071
4072	4072
4073	4073
4074	4074	HB2806 - 107 - LRB103 26186 HLH 52545 b
4075	4075
4076	4076
4077	4077	HB2806- 108 -LRB103 26186 HLH 52545 b HB2806 - 108 - LRB103 26186 HLH 52545 b
4078	4078	HB2806 - 108 - LRB103 26186 HLH 52545 b
4079	4079	1 ranking manager shall sign the annual return to certify the
4080	4080	2 accuracy of the information contained therein. Any person who
4081	4081	3 willfully signs the annual return containing false or
4082	4082	4 inaccurate information shall be guilty of perjury and punished
4083	4083	5 accordingly. The annual return form prescribed by the
4084	4084	6 Department shall include a warning that the person signing the
4085	4085	7 return may be liable for perjury.
4086	4086	8 The foregoing portion of this Section concerning the
4087	4087	9 filing of an annual information return shall not apply to a
4088	4088	10 serviceman who is not required to file an income tax return
4089	4089	11 with the United States Government.
4090	4090	12 As soon as possible after the first day of each month, upon
4091	4091	13 certification of the Department of Revenue, the Comptroller
4092	4092	14 shall order transferred and the Treasurer shall transfer from
4093	4093	15 the General Revenue Fund to the Motor Fuel Tax Fund an amount
4094	4094	16 equal to 1.7% of 80% of the net revenue realized under this Act
4095	4095	17 for the second preceding month. Beginning April 1, 2000, this
4096	4096	18 transfer is no longer required and shall not be made.
4097	4097	19 Net revenue realized for a month shall be the revenue
4098	4098	20 collected by the State pursuant to this Act, less the amount
4099	4099	21 paid out during that month as refunds to taxpayers for
4100	4100	22 overpayment of liability.
4101	4101	23 For greater simplicity of administration, it shall be
4102	4102	24 permissible for manufacturers, importers and wholesalers whose
4103	4103	25 products are sold by numerous servicemen in Illinois, and who
4104	4104	26 wish to do so, to assume the responsibility for accounting and
4105	4105
4106	4106
4107	4107
4108	4108
4109	4109
4110	4110	HB2806 - 108 - LRB103 26186 HLH 52545 b
4111	4111
4112	4112
4113	4113	HB2806- 109 -LRB103 26186 HLH 52545 b HB2806 - 109 - LRB103 26186 HLH 52545 b
4114	4114	HB2806 - 109 - LRB103 26186 HLH 52545 b
4115	4115	1 paying to the Department all tax accruing under this Act with
4116	4116	2 respect to such sales, if the servicemen who are affected do
4117	4117	3 not make written objection to the Department to this
4118	4118	4 arrangement.
4119	4119	5 (Source: P.A. 101-10, Article 15, Section 15-20, eff. 6-5-19;
4120	4120	6 101-10, Article 25, Section 25-115, eff. 6-5-19; 101-27, eff.
4121	4121	7 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
4122	4122	8 101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)
4123	4123	9 Section 25. The Retailers' Occupation Tax Act is amended
4124	4124	10 by changing Sections 2-10 and 3 as follows:
4125	4125	11 (35 ILCS 120/2-10)
4126	4126	12 Sec. 2-10. Rate of tax. Unless otherwise provided in this
4127	4127	13 Section, the tax imposed by this Act is at the rate of 6.25% of
4128	4128	14 gross receipts from sales of tangible personal property made
4129	4129	15 in the course of business.
4130	4130	16 Beginning on July 1, 2000 and through December 31, 2000,
4131	4131	17 with respect to motor fuel, as defined in Section 1.1 of the
4132	4132	18 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
4133	4133	19 the Use Tax Act, the tax is imposed at the rate of 1.25%.
4134	4134	20 Beginning on August 6, 2010 through August 15, 2010, and
4135	4135	21 beginning again on August 5, 2022 through August 14, 2022,
4136	4136	22 with respect to sales tax holiday items as defined in Section
4137	4137	23 2-8 of this Act, the tax is imposed at the rate of 1.25%.
4138	4138	24 Within 14 days after July 1, 2000 (the effective date of
4139	4139
4140	4140
4141	4141
4142	4142
4143	4143
4144	4144	HB2806 - 109 - LRB103 26186 HLH 52545 b
4145	4145
4146	4146
4147	4147	HB2806- 110 -LRB103 26186 HLH 52545 b HB2806 - 110 - LRB103 26186 HLH 52545 b
4148	4148	HB2806 - 110 - LRB103 26186 HLH 52545 b
4149	4149	1 Public Act 91-872) this amendatory Act of the 91st General
4150	4150	2 Assembly, each retailer of motor fuel and gasohol shall cause
4151	4151	3 the following notice to be posted in a prominently visible
4152	4152	4 place on each retail dispensing device that is used to
4153	4153	5 dispense motor fuel or gasohol in the State of Illinois: "As of
4154	4154	6 July 1, 2000, the State of Illinois has eliminated the State's
4155	4155	7 share of sales tax on motor fuel and gasohol through December
4156	4156	8 31, 2000. The price on this pump should reflect the
4157	4157	9 elimination of the tax." The notice shall be printed in bold
4158	4158	10 print on a sign that is no smaller than 4 inches by 8 inches.
4159	4159	11 The sign shall be clearly visible to customers. Any retailer
4160	4160	12 who fails to post or maintain a required sign through December
4161	4161	13 31, 2000 is guilty of a petty offense for which the fine shall
4162	4162	14 be $500 per day per each retail premises where a violation
4163	4163	15 occurs.
4164	4164	16 With respect to gasohol, as defined in the Use Tax Act, the
4165	4165	17 tax imposed by this Act applies to (i) 70% of the proceeds of
4166	4166	18 sales made on or after January 1, 1990, and before July 1,
4167	4167	19 2003, (ii) 80% of the proceeds of sales made on or after July
4168	4168	20 1, 2003 and on or before July 1, 2017, and (iii) 100% of the
4169	4169	21 proceeds of sales made thereafter. If, at any time, however,
4170	4170	22 the tax under this Act on sales of gasohol, as defined in the
4171	4171	23 Use Tax Act, is imposed at the rate of 1.25%, then the tax
4172	4172	24 imposed by this Act applies to 100% of the proceeds of sales of
4173	4173	25 gasohol made during that time.
4174	4174	26 With respect to majority blended ethanol fuel, as defined
4175	4175
4176	4176
4177	4177
4178	4178
4179	4179
4180	4180	HB2806 - 110 - LRB103 26186 HLH 52545 b
4181	4181
4182	4182
4183	4183	HB2806- 111 -LRB103 26186 HLH 52545 b HB2806 - 111 - LRB103 26186 HLH 52545 b
4184	4184	HB2806 - 111 - LRB103 26186 HLH 52545 b
4185	4185	1 in the Use Tax Act, the tax imposed by this Act does not apply
4186	4186	2 to the proceeds of sales made on or after July 1, 2003 and on
4187	4187	3 or before December 31, 2023 but applies to 100% of the proceeds
4188	4188	4 of sales made thereafter.
4189	4189	5 With respect to biodiesel blends, as defined in the Use
4190	4190	6 Tax Act, with no less than 1% and no more than 10% biodiesel,
4191	4191	7 the tax imposed by this Act applies to (i) 80% of the proceeds
4192	4192	8 of sales made on or after July 1, 2003 and on or before
4193	4193	9 December 31, 2018 and (ii) 100% of the proceeds of sales made
4194	4194	10 after December 31, 2018 and before January 1, 2024. On and
4195	4195	11 after January 1, 2024 and on or before December 31, 2030, the
4196	4196	12 taxation of biodiesel, renewable diesel, and biodiesel blends
4197	4197	13 shall be as provided in Section 3-5.1 of the Use Tax Act. If,
4198	4198	14 at any time, however, the tax under this Act on sales of
4199	4199	15 biodiesel blends, as defined in the Use Tax Act, with no less
4200	4200	16 than 1% and no more than 10% biodiesel is imposed at the rate
4201	4201	17 of 1.25%, then the tax imposed by this Act applies to 100% of
4202	4202	18 the proceeds of sales of biodiesel blends with no less than 1%
4203	4203	19 and no more than 10% biodiesel made during that time.
4204	4204	20 With respect to biodiesel, as defined in the Use Tax Act,
4205	4205	21 and biodiesel blends, as defined in the Use Tax Act, with more
4206	4206	22 than 10% but no more than 99% biodiesel, the tax imposed by
4207	4207	23 this Act does not apply to the proceeds of sales made on or
4208	4208	24 after July 1, 2003 and on or before December 31, 2023. On and
4209	4209	25 after January 1, 2024 and on or before December 31, 2030, the
4210	4210	26 taxation of biodiesel, renewable diesel, and biodiesel blends
4211	4211
4212	4212
4213	4213
4214	4214
4215	4215
4216	4216	HB2806 - 111 - LRB103 26186 HLH 52545 b
4217	4217
4218	4218
4219	4219	HB2806- 112 -LRB103 26186 HLH 52545 b HB2806 - 112 - LRB103 26186 HLH 52545 b
4220	4220	HB2806 - 112 - LRB103 26186 HLH 52545 b
4221	4221	1 shall be as provided in Section 3-5.1 of the Use Tax Act.
4222	4222	2 Until July 1, 2022 and beginning again on July 1, 2023,
4223	4223	3 with respect to food for human consumption that is to be
4224	4224	4 consumed off the premises where it is sold (other than
4225	4225	5 alcoholic beverages, food consisting of or infused with adult
4226	4226	6 use cannabis, soft drinks, and food that has been prepared for
4227	4227	7 immediate consumption), the tax is imposed at the rate of 1%.
4228	4228	8 Beginning July 1, 2022 and until July 1, 2023, with respect to
4229	4229	9 food for human consumption that is to be consumed off the
4230	4230	10 premises where it is sold (other than alcoholic beverages,
4231	4231	11 food consisting of or infused with adult use cannabis, soft
4232	4232	12 drinks, and food that has been prepared for immediate
4233	4233	13 consumption), the tax is imposed at the rate of 0%.
4234	4234	14 With respect to prescription and nonprescription
4235	4235	15 medicines, drugs, medical appliances, products classified as
4236	4236	16 Class III medical devices by the United States Food and Drug
4237	4237	17 Administration that are used for cancer treatment pursuant to
4238	4238	18 a prescription, as well as any accessories and components
4239	4239	19 related to those devices, modifications to a motor vehicle for
4240	4240	20 the purpose of rendering it usable by a person with a
4241	4241	21 disability, and insulin, blood sugar testing materials,
4242	4242	22 syringes, and needles used by human diabetics, the tax is
4243	4243	23 imposed at the rate of 1%. For the purposes of this Section,
4244	4244	24 until September 1, 2009: the term "soft drinks" means any
4245	4245	25 complete, finished, ready-to-use, non-alcoholic drink, whether
4246	4246	26 carbonated or not, including, but not limited to, soda water,
4247	4247
4248	4248
4249	4249
4250	4250
4251	4251
4252	4252	HB2806 - 112 - LRB103 26186 HLH 52545 b
4253	4253
4254	4254
4255	4255	HB2806- 113 -LRB103 26186 HLH 52545 b HB2806 - 113 - LRB103 26186 HLH 52545 b
4256	4256	HB2806 - 113 - LRB103 26186 HLH 52545 b
4257	4257	1 cola, fruit juice, vegetable juice, carbonated water, and all
4258	4258	2 other preparations commonly known as soft drinks of whatever
4259	4259	3 kind or description that are contained in any closed or sealed
4260	4260	4 bottle, can, carton, or container, regardless of size; but
4261	4261	5 "soft drinks" does not include coffee, tea, non-carbonated
4262	4262	6 water, infant formula, milk or milk products as defined in the
4263	4263	7 Grade A Pasteurized Milk and Milk Products Act, or drinks
4264	4264	8 containing 50% or more natural fruit or vegetable juice.
4265	4265	9 Notwithstanding any other provisions of this Act,
4266	4266	10 beginning September 1, 2009, "soft drinks" means non-alcoholic
4267	4267	11 beverages that contain natural or artificial sweeteners. "Soft
4268	4268	12 drinks" does do not include beverages that contain milk or
4269	4269	13 milk products, soy, rice or similar milk substitutes, or
4270	4270	14 greater than 50% of vegetable or fruit juice by volume.
4271	4271	15 Until August 1, 2009, and notwithstanding any other
4272	4272	16 provisions of this Act, "food for human consumption that is to
4273	4273	17 be consumed off the premises where it is sold" includes all
4274	4274	18 food sold through a vending machine, except soft drinks and
4275	4275	19 food products that are dispensed hot from a vending machine,
4276	4276	20 regardless of the location of the vending machine. Beginning
4277	4277	21 August 1, 2009, and notwithstanding any other provisions of
4278	4278	22 this Act, "food for human consumption that is to be consumed
4279	4279	23 off the premises where it is sold" includes all food sold
4280	4280	24 through a vending machine, except soft drinks, candy, and food
4281	4281	25 products that are dispensed hot from a vending machine,
4282	4282	26 regardless of the location of the vending machine.
4283	4283
4284	4284
4285	4285
4286	4286
4287	4287
4288	4288	HB2806 - 113 - LRB103 26186 HLH 52545 b
4289	4289
4290	4290
4291	4291	HB2806- 114 -LRB103 26186 HLH 52545 b HB2806 - 114 - LRB103 26186 HLH 52545 b
4292	4292	HB2806 - 114 - LRB103 26186 HLH 52545 b
4293	4293	1 Notwithstanding any other provisions of this Act,
4294	4294	2 beginning September 1, 2009, "food for human consumption that
4295	4295	3 is to be consumed off the premises where it is sold" does not
4296	4296	4 include candy. For purposes of this Section, "candy" means a
4297	4297	5 preparation of sugar, honey, or other natural or artificial
4298	4298	6 sweeteners in combination with chocolate, fruits, nuts or
4299	4299	7 other ingredients or flavorings in the form of bars, drops, or
4300	4300	8 pieces. "Candy" does not include any preparation that contains
4301	4301	9 flour or requires refrigeration.
4302	4302	10 Notwithstanding any other provisions of this Act,
4303	4303	11 beginning September 1, 2009, "nonprescription medicines and
4304	4304	12 drugs" does not include grooming and hygiene products. For
4305	4305	13 purposes of this Section, "grooming and hygiene products"
4306	4306	14 includes, but is not limited to, soaps and cleaning solutions,
4307	4307	15 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
4308	4308	16 lotions and screens, unless those products are available by
4309	4309	17 prescription only, regardless of whether the products meet the
4310	4310	18 definition of "over-the-counter-drugs". For the purposes of
4311	4311	19 this paragraph, "over-the-counter-drug" means a drug for human
4312	4312	20 use that contains a label that identifies the product as a drug
4313	4313	21 as required by 21 CFR C.F.R. 201.66. The
4314	4314	22 "over-the-counter-drug" label includes:
4315	4315	23 (A) a A "Drug Facts" panel; or
4316	4316	24 (B) a A statement of the "active ingredient(s)" with a
4317	4317	25 list of those ingredients contained in the compound,
4318	4318	26 substance or preparation.
4319	4319
4320	4320
4321	4321
4322	4322
4323	4323
4324	4324	HB2806 - 114 - LRB103 26186 HLH 52545 b
4325	4325
4326	4326
4327	4327	HB2806- 115 -LRB103 26186 HLH 52545 b HB2806 - 115 - LRB103 26186 HLH 52545 b
4328	4328	HB2806 - 115 - LRB103 26186 HLH 52545 b
4329	4329	1 Beginning on January 1, 2014 (the effective date of Public
4330	4330	2 Act 98-122) this amendatory Act of the 98th General Assembly,
4331	4331	3 "prescription and nonprescription medicines and drugs"
4332	4332	4 includes medical cannabis purchased from a registered
4333	4333	5 dispensing organization under the Compassionate Use of Medical
4334	4334	6 Cannabis Program Act.
4335	4335	7 As used in this Section, "adult use cannabis" means
4336	4336	8 cannabis subject to tax under the Cannabis Cultivation
4337	4337	9 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
4338	4338	10 and does not include cannabis subject to tax under the
4339	4339	11 Compassionate Use of Medical Cannabis Program Act.
4340	4340	12 Beginning July 1, 2023, in addition to all other rates of
4341	4341	13 tax imposed under this Act, a surcharge of 1% is imposed on the
4342	4342	14 selling price of firearm ammunition. The surcharge shall not
4343	4343	15 apply to firearm ammunition purchased by a law enforcement
4344	4344	16 officer or a law enforcement agency. The exemption for law
4345	4345	17 enforcement officers and law enforcement agencies is exempt
4346	4346	18 from the provisions of Section 2-70.
4347	4347	19 As used in this Section:
4348	4348	20 "Firearm ammunition" has the meaning given to that
4349	4349	21 term under Section 31A-0.1 of the Criminal Code of 2012.
4350	4350	22 "Law enforcement agency" means an agency of this State
4351	4351	23 or unit of local government which is vested by law or
4352	4352	24 ordinance with the duty to maintain public order and to
4353	4353	25 enforce criminal laws or ordinances.
4354	4354	26 "Law enforcement officer" means any person employed by
4355	4355
4356	4356
4357	4357
4358	4358
4359	4359
4360	4360	HB2806 - 115 - LRB103 26186 HLH 52545 b
4361	4361
4362	4362
4363	4363	HB2806- 116 -LRB103 26186 HLH 52545 b HB2806 - 116 - LRB103 26186 HLH 52545 b
4364	4364	HB2806 - 116 - LRB103 26186 HLH 52545 b
4365	4365	1 a State, county, or municipality as a policeman, peace
4366	4366	2 officer, or in a like position involving the enforcement
4367	4367	3 of the law and protection of public interest at the risk of
4368	4368	4 the person's life.
4369	4369	5 (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
4370	4370	6 102-4, eff. 4-27-21; 102-700, Article 20, Section 20-20, eff.
4371	4371	7 4-19-22; 102-700, Article 60, Section 60-30, eff. 4-19-22;
4372	4372	8 102-700, Article 65, Section 65-10, eff. 4-19-22; revised
4373	4373	9 6-1-22.)
4374	4374	10 (35 ILCS 120/3) (from Ch. 120, par. 442)
4375	4375	11 Sec. 3. Except as provided in this Section, on or before
4376	4376	12 the twentieth day of each calendar month, every person engaged
4377	4377	13 in the business of selling tangible personal property at
4378	4378	14 retail in this State during the preceding calendar month shall
4379	4379	15 file a return with the Department, stating:
4380	4380	16 1. The name of the seller;
4381	4381	17 2. His residence address and the address of his
4382	4382	18 principal place of business and the address of the
4383	4383	19 principal place of business (if that is a different
4384	4384	20 address) from which he engages in the business of selling
4385	4385	21 tangible personal property at retail in this State;
4386	4386	22 3. Total amount of receipts received by him during the
4387	4387	23 preceding calendar month or quarter, as the case may be,
4388	4388	24 from sales of tangible personal property, and from
4389	4389	25 services furnished, by him during such preceding calendar
4390	4390
4391	4391
4392	4392
4393	4393
4394	4394
4395	4395	HB2806 - 116 - LRB103 26186 HLH 52545 b
4396	4396
4397	4397
4398	4398	HB2806- 117 -LRB103 26186 HLH 52545 b HB2806 - 117 - LRB103 26186 HLH 52545 b
4399	4399	HB2806 - 117 - LRB103 26186 HLH 52545 b
4400	4400	1 month or quarter;
4401	4401	2 4. Total amount received by him during the preceding
4402	4402	3 calendar month or quarter on charge and time sales of
4403	4403	4 tangible personal property, and from services furnished,
4404	4404	5 by him prior to the month or quarter for which the return
4405	4405	6 is filed;
4406	4406	7 5. Deductions allowed by law;
4407	4407	8 6. Gross receipts which were received by him during
4408	4408	9 the preceding calendar month or quarter and upon the basis
4409	4409	10 of which the tax is imposed, including gross receipts on
4410	4410	11 food for human consumption that is to be consumed off the
4411	4411	12 premises where it is sold (other than alcoholic beverages,
4412	4412	13 food consisting of or infused with adult use cannabis,
4413	4413	14 soft drinks, and food that has been prepared for immediate
4414	4414	15 consumption) which were received during the preceding
4415	4415	16 calendar month or quarter and upon which tax would have
4416	4416	17 been due but for the 0% rate imposed under Public Act
4417	4417	18 102-700 this amendatory Act of the 102nd General Assembly;
4418	4418	19 7. The amount of credit provided in Section 2d of this
4419	4419	20 Act;
4420	4420	21 8. The amount of tax due, including the amount of tax
4421	4421	22 that would have been due on food for human consumption
4422	4422	23 that is to be consumed off the premises where it is sold
4423	4423	24 (other than alcoholic beverages, food consisting of or
4424	4424	25 infused with adult use cannabis, soft drinks, and food
4425	4425	26 that has been prepared for immediate consumption) but for
4426	4426
4427	4427
4428	4428
4429	4429
4430	4430
4431	4431	HB2806 - 117 - LRB103 26186 HLH 52545 b
4432	4432
4433	4433
4434	4434	HB2806- 118 -LRB103 26186 HLH 52545 b HB2806 - 118 - LRB103 26186 HLH 52545 b
4435	4435	HB2806 - 118 - LRB103 26186 HLH 52545 b
4436	4436	1 the 0% rate imposed under Public Act 102-700 this
4437	4437	2 amendatory Act of the 102nd General Assembly;
4438	4438	3 9. The signature of the taxpayer; and
4439	4439	4 10. Such other reasonable information as the
4440	4440	5 Department may require.
4441	4441	6 On and after January 1, 2018, except for returns required
4442	4442	7 to be filed prior to January 1, 2023 for motor vehicles,
4443	4443	8 watercraft, aircraft, and trailers that are required to be
4444	4444	9 registered with an agency of this State, with respect to
4445	4445	10 retailers whose annual gross receipts average $20,000 or more,
4446	4446	11 all returns required to be filed pursuant to this Act shall be
4447	4447	12 filed electronically. On and after January 1, 2023, with
4448	4448	13 respect to retailers whose annual gross receipts average
4449	4449	14 $20,000 or more, all returns required to be filed pursuant to
4450	4450	15 this Act, including, but not limited to, returns for motor
4451	4451	16 vehicles, watercraft, aircraft, and trailers that are required
4452	4452	17 to be registered with an agency of this State, shall be filed
4453	4453	18 electronically. Retailers who demonstrate that they do not
4454	4454	19 have access to the Internet or demonstrate hardship in filing
4455	4455	20 electronically may petition the Department to waive the
4456	4456	21 electronic filing requirement.
4457	4457	22 If a taxpayer fails to sign a return within 30 days after
4458	4458	23 the proper notice and demand for signature by the Department,
4459	4459	24 the return shall be considered valid and any amount shown to be
4460	4460	25 due on the return shall be deemed assessed.
4461	4461	26 Each return shall be accompanied by the statement of
4462	4462
4463	4463
4464	4464
4465	4465
4466	4466
4467	4467	HB2806 - 118 - LRB103 26186 HLH 52545 b
4468	4468
4469	4469
4470	4470	HB2806- 119 -LRB103 26186 HLH 52545 b HB2806 - 119 - LRB103 26186 HLH 52545 b
4471	4471	HB2806 - 119 - LRB103 26186 HLH 52545 b
4472	4472	1 prepaid tax issued pursuant to Section 2e for which credit is
4473	4473	2 claimed.
4474	4474	3 Prior to October 1, 2003, and on and after September 1,
4475	4475	4 2004 a retailer may accept a Manufacturer's Purchase Credit
4476	4476	5 certification from a purchaser in satisfaction of Use Tax as
4477	4477	6 provided in Section 3-85 of the Use Tax Act if the purchaser
4478	4478	7 provides the appropriate documentation as required by Section
4479	4479	8 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
4480	4480	9 certification, accepted by a retailer prior to October 1, 2003
4481	4481	10 and on and after September 1, 2004 as provided in Section 3-85
4482	4482	11 of the Use Tax Act, may be used by that retailer to satisfy
4483	4483	12 Retailers' Occupation Tax liability in the amount claimed in
4484	4484	13 the certification, not to exceed 6.25% of the receipts subject
4485	4485	14 to tax from a qualifying purchase. A Manufacturer's Purchase
4486	4486	15 Credit reported on any original or amended return filed under
4487	4487	16 this Act after October 20, 2003 for reporting periods prior to
4488	4488	17 September 1, 2004 shall be disallowed. Manufacturer's Purchase
4489	4489	18 Credit reported on annual returns due on or after January 1,
4490	4490	19 2005 will be disallowed for periods prior to September 1,
4491	4491	20 2004. No Manufacturer's Purchase Credit may be used after
4492	4492	21 September 30, 2003 through August 31, 2004 to satisfy any tax
4493	4493	22 liability imposed under this Act, including any audit
4494	4494	23 liability.
4495	4495	24 The Department may require returns to be filed on a
4496	4496	25 quarterly basis. If so required, a return for each calendar
4497	4497	26 quarter shall be filed on or before the twentieth day of the
4498	4498
4499	4499
4500	4500
4501	4501
4502	4502
4503	4503	HB2806 - 119 - LRB103 26186 HLH 52545 b
4504	4504
4505	4505
4506	4506	HB2806- 120 -LRB103 26186 HLH 52545 b HB2806 - 120 - LRB103 26186 HLH 52545 b
4507	4507	HB2806 - 120 - LRB103 26186 HLH 52545 b
4508	4508	1 calendar month following the end of such calendar quarter. The
4509	4509	2 taxpayer shall also file a return with the Department for each
4510	4510	3 of the first two months of each calendar quarter, on or before
4511	4511	4 the twentieth day of the following calendar month, stating:
4512	4512	5 1. The name of the seller;
4513	4513	6 2. The address of the principal place of business from
4514	4514	7 which he engages in the business of selling tangible
4515	4515	8 personal property at retail in this State;
4516	4516	9 3. The total amount of taxable receipts received by
4517	4517	10 him during the preceding calendar month from sales of
4518	4518	11 tangible personal property by him during such preceding
4519	4519	12 calendar month, including receipts from charge and time
4520	4520	13 sales, but less all deductions allowed by law;
4521	4521	14 4. The amount of credit provided in Section 2d of this
4522	4522	15 Act;
4523	4523	16 5. The amount of tax due; and
4524	4524	17 6. Such other reasonable information as the Department
4525	4525	18 may require.
4526	4526	19 Every person engaged in the business of selling aviation
4527	4527	20 fuel at retail in this State during the preceding calendar
4528	4528	21 month shall, instead of reporting and paying tax as otherwise
4529	4529	22 required by this Section, report and pay such tax on a separate
4530	4530	23 aviation fuel tax return. The requirements related to the
4531	4531	24 return shall be as otherwise provided in this Section.
4532	4532	25 Notwithstanding any other provisions of this Act to the
4533	4533	26 contrary, retailers selling aviation fuel shall file all
4534	4534
4535	4535
4536	4536
4537	4537
4538	4538
4539	4539	HB2806 - 120 - LRB103 26186 HLH 52545 b
4540	4540
4541	4541
4542	4542	HB2806- 121 -LRB103 26186 HLH 52545 b HB2806 - 121 - LRB103 26186 HLH 52545 b
4543	4543	HB2806 - 121 - LRB103 26186 HLH 52545 b
4544	4544	1 aviation fuel tax returns and shall make all aviation fuel tax
4545	4545	2 payments by electronic means in the manner and form required
4546	4546	3 by the Department. For purposes of this Section, "aviation
4547	4547	4 fuel" means jet fuel and aviation gasoline.
4548	4548	5 Beginning on October 1, 2003, any person who is not a
4549	4549	6 licensed distributor, importing distributor, or manufacturer,
4550	4550	7 as defined in the Liquor Control Act of 1934, but is engaged in
4551	4551	8 the business of selling, at retail, alcoholic liquor shall
4552	4552	9 file a statement with the Department of Revenue, in a format
4553	4553	10 and at a time prescribed by the Department, showing the total
4554	4554	11 amount paid for alcoholic liquor purchased during the
4555	4555	12 preceding month and such other information as is reasonably
4556	4556	13 required by the Department. The Department may adopt rules to
4557	4557	14 require that this statement be filed in an electronic or
4558	4558	15 telephonic format. Such rules may provide for exceptions from
4559	4559	16 the filing requirements of this paragraph. For the purposes of
4560	4560	17 this paragraph, the term "alcoholic liquor" shall have the
4561	4561	18 meaning prescribed in the Liquor Control Act of 1934.
4562	4562	19 Beginning on October 1, 2003, every distributor, importing
4563	4563	20 distributor, and manufacturer of alcoholic liquor as defined
4564	4564	21 in the Liquor Control Act of 1934, shall file a statement with
4565	4565	22 the Department of Revenue, no later than the 10th day of the
4566	4566	23 month for the preceding month during which transactions
4567	4567	24 occurred, by electronic means, showing the total amount of
4568	4568	25 gross receipts from the sale of alcoholic liquor sold or
4569	4569	26 distributed during the preceding month to purchasers;
4570	4570
4571	4571
4572	4572
4573	4573
4574	4574
4575	4575	HB2806 - 121 - LRB103 26186 HLH 52545 b
4576	4576
4577	4577
4578	4578	HB2806- 122 -LRB103 26186 HLH 52545 b HB2806 - 122 - LRB103 26186 HLH 52545 b
4579	4579	HB2806 - 122 - LRB103 26186 HLH 52545 b
4580	4580	1 identifying the purchaser to whom it was sold or distributed;
4581	4581	2 the purchaser's tax registration number; and such other
4582	4582	3 information reasonably required by the Department. A
4583	4583	4 distributor, importing distributor, or manufacturer of
4584	4584	5 alcoholic liquor must personally deliver, mail, or provide by
4585	4585	6 electronic means to each retailer listed on the monthly
4586	4586	7 statement a report containing a cumulative total of that
4587	4587	8 distributor's, importing distributor's, or manufacturer's
4588	4588	9 total sales of alcoholic liquor to that retailer no later than
4589	4589	10 the 10th day of the month for the preceding month during which
4590	4590	11 the transaction occurred. The distributor, importing
4591	4591	12 distributor, or manufacturer shall notify the retailer as to
4592	4592	13 the method by which the distributor, importing distributor, or
4593	4593	14 manufacturer will provide the sales information. If the
4594	4594	15 retailer is unable to receive the sales information by
4595	4595	16 electronic means, the distributor, importing distributor, or
4596	4596	17 manufacturer shall furnish the sales information by personal
4597	4597	18 delivery or by mail. For purposes of this paragraph, the term
4598	4598	19 "electronic means" includes, but is not limited to, the use of
4599	4599	20 a secure Internet website, e-mail, or facsimile.
4600	4600	21 If a total amount of less than $1 is payable, refundable or
4601	4601	22 creditable, such amount shall be disregarded if it is less
4602	4602	23 than 50 cents and shall be increased to $1 if it is 50 cents or
4603	4603	24 more.
4604	4604	25 Notwithstanding any other provision of this Act to the
4605	4605	26 contrary, retailers subject to tax on cannabis shall file all
4606	4606
4607	4607
4608	4608
4609	4609
4610	4610
4611	4611	HB2806 - 122 - LRB103 26186 HLH 52545 b
4612	4612
4613	4613
4614	4614	HB2806- 123 -LRB103 26186 HLH 52545 b HB2806 - 123 - LRB103 26186 HLH 52545 b
4615	4615	HB2806 - 123 - LRB103 26186 HLH 52545 b
4616	4616	1 cannabis tax returns and shall make all cannabis tax payments
4617	4617	2 by electronic means in the manner and form required by the
4618	4618	3 Department.
4619	4619	4 Beginning October 1, 1993, a taxpayer who has an average
4620	4620	5 monthly tax liability of $150,000 or more shall make all
4621	4621	6 payments required by rules of the Department by electronic
4622	4622	7 funds transfer. Beginning October 1, 1994, a taxpayer who has
4623	4623	8 an average monthly tax liability of $100,000 or more shall
4624	4624	9 make all payments required by rules of the Department by
4625	4625	10 electronic funds transfer. Beginning October 1, 1995, a
4626	4626	11 taxpayer who has an average monthly tax liability of $50,000
4627	4627	12 or more shall make all payments required by rules of the
4628	4628	13 Department by electronic funds transfer. Beginning October 1,
4629	4629	14 2000, a taxpayer who has an annual tax liability of $200,000 or
4630	4630	15 more shall make all payments required by rules of the
4631	4631	16 Department by electronic funds transfer. The term "annual tax
4632	4632	17 liability" shall be the sum of the taxpayer's liabilities
4633	4633	18 under this Act, and under all other State and local occupation
4634	4634	19 and use tax laws administered by the Department, for the
4635	4635	20 immediately preceding calendar year. The term "average monthly
4636	4636	21 tax liability" shall be the sum of the taxpayer's liabilities
4637	4637	22 under this Act, and under all other State and local occupation
4638	4638	23 and use tax laws administered by the Department, for the
4639	4639	24 immediately preceding calendar year divided by 12. Beginning
4640	4640	25 on October 1, 2002, a taxpayer who has a tax liability in the
4641	4641	26 amount set forth in subsection (b) of Section 2505-210 of the
4642	4642
4643	4643
4644	4644
4645	4645
4646	4646
4647	4647	HB2806 - 123 - LRB103 26186 HLH 52545 b
4648	4648
4649	4649
4650	4650	HB2806- 124 -LRB103 26186 HLH 52545 b HB2806 - 124 - LRB103 26186 HLH 52545 b
4651	4651	HB2806 - 124 - LRB103 26186 HLH 52545 b
4652	4652	1 Department of Revenue Law shall make all payments required by
4653	4653	2 rules of the Department by electronic funds transfer.
4654	4654	3 Before August 1 of each year beginning in 1993, the
4655	4655	4 Department shall notify all taxpayers required to make
4656	4656	5 payments by electronic funds transfer. All taxpayers required
4657	4657	6 to make payments by electronic funds transfer shall make those
4658	4658	7 payments for a minimum of one year beginning on October 1.
4659	4659	8 Any taxpayer not required to make payments by electronic
4660	4660	9 funds transfer may make payments by electronic funds transfer
4661	4661	10 with the permission of the Department.
4662	4662	11 All taxpayers required to make payment by electronic funds
4663	4663	12 transfer and any taxpayers authorized to voluntarily make
4664	4664	13 payments by electronic funds transfer shall make those
4665	4665	14 payments in the manner authorized by the Department.
4666	4666	15 The Department shall adopt such rules as are necessary to
4667	4667	16 effectuate a program of electronic funds transfer and the
4668	4668	17 requirements of this Section.
4669	4669	18 Any amount which is required to be shown or reported on any
4670	4670	19 return or other document under this Act shall, if such amount
4671	4671	20 is not a whole-dollar amount, be increased to the nearest
4672	4672	21 whole-dollar amount in any case where the fractional part of a
4673	4673	22 dollar is 50 cents or more, and decreased to the nearest
4674	4674	23 whole-dollar amount where the fractional part of a dollar is
4675	4675	24 less than 50 cents.
4676	4676	25 If the retailer is otherwise required to file a monthly
4677	4677	26 return and if the retailer's average monthly tax liability to
4678	4678
4679	4679
4680	4680
4681	4681
4682	4682
4683	4683	HB2806 - 124 - LRB103 26186 HLH 52545 b
4684	4684
4685	4685
4686	4686	HB2806- 125 -LRB103 26186 HLH 52545 b HB2806 - 125 - LRB103 26186 HLH 52545 b
4687	4687	HB2806 - 125 - LRB103 26186 HLH 52545 b
4688	4688	1 the Department does not exceed $200, the Department may
4689	4689	2 authorize his returns to be filed on a quarter annual basis,
4690	4690	3 with the return for January, February and March of a given year
4691	4691	4 being due by April 20 of such year; with the return for April,
4692	4692	5 May and June of a given year being due by July 20 of such year;
4693	4693	6 with the return for July, August and September of a given year
4694	4694	7 being due by October 20 of such year, and with the return for
4695	4695	8 October, November and December of a given year being due by
4696	4696	9 January 20 of the following year.
4697	4697	10 If the retailer is otherwise required to file a monthly or
4698	4698	11 quarterly return and if the retailer's average monthly tax
4699	4699	12 liability with the Department does not exceed $50, the
4700	4700	13 Department may authorize his returns to be filed on an annual
4701	4701	14 basis, with the return for a given year being due by January 20
4702	4702	15 of the following year.
4703	4703	16 Such quarter annual and annual returns, as to form and
4704	4704	17 substance, shall be subject to the same requirements as
4705	4705	18 monthly returns.
4706	4706	19 Notwithstanding any other provision in this Act concerning
4707	4707	20 the time within which a retailer may file his return, in the
4708	4708	21 case of any retailer who ceases to engage in a kind of business
4709	4709	22 which makes him responsible for filing returns under this Act,
4710	4710	23 such retailer shall file a final return under this Act with the
4711	4711	24 Department not more than one month after discontinuing such
4712	4712	25 business.
4713	4713	26 Where the same person has more than one business
4714	4714
4715	4715
4716	4716
4717	4717
4718	4718
4719	4719	HB2806 - 125 - LRB103 26186 HLH 52545 b
4720	4720
4721	4721
4722	4722	HB2806- 126 -LRB103 26186 HLH 52545 b HB2806 - 126 - LRB103 26186 HLH 52545 b
4723	4723	HB2806 - 126 - LRB103 26186 HLH 52545 b
4724	4724	1 registered with the Department under separate registrations
4725	4725	2 under this Act, such person may not file each return that is
4726	4726	3 due as a single return covering all such registered
4727	4727	4 businesses, but shall file separate returns for each such
4728	4728	5 registered business.
4729	4729	6 In addition, with respect to motor vehicles, watercraft,
4730	4730	7 aircraft, and trailers that are required to be registered with
4731	4731	8 an agency of this State, except as otherwise provided in this
4732	4732	9 Section, every retailer selling this kind of tangible personal
4733	4733	10 property shall file, with the Department, upon a form to be
4734	4734	11 prescribed and supplied by the Department, a separate return
4735	4735	12 for each such item of tangible personal property which the
4736	4736	13 retailer sells, except that if, in the same transaction, (i) a
4737	4737	14 retailer of aircraft, watercraft, motor vehicles or trailers
4738	4738	15 transfers more than one aircraft, watercraft, motor vehicle or
4739	4739	16 trailer to another aircraft, watercraft, motor vehicle
4740	4740	17 retailer or trailer retailer for the purpose of resale or (ii)
4741	4741	18 a retailer of aircraft, watercraft, motor vehicles, or
4742	4742	19 trailers transfers more than one aircraft, watercraft, motor
4743	4743	20 vehicle, or trailer to a purchaser for use as a qualifying
4744	4744	21 rolling stock as provided in Section 2-5 of this Act, then that
4745	4745	22 seller may report the transfer of all aircraft, watercraft,
4746	4746	23 motor vehicles or trailers involved in that transaction to the
4747	4747	24 Department on the same uniform invoice-transaction reporting
4748	4748	25 return form. For purposes of this Section, "watercraft" means
4749	4749	26 a Class 2, Class 3, or Class 4 watercraft as defined in Section
4750	4750
4751	4751
4752	4752
4753	4753
4754	4754
4755	4755	HB2806 - 126 - LRB103 26186 HLH 52545 b
4756	4756
4757	4757
4758	4758	HB2806- 127 -LRB103 26186 HLH 52545 b HB2806 - 127 - LRB103 26186 HLH 52545 b
4759	4759	HB2806 - 127 - LRB103 26186 HLH 52545 b
4760	4760	1 3-2 of the Boat Registration and Safety Act, a personal
4761	4761	2 watercraft, or any boat equipped with an inboard motor.
4762	4762	3 In addition, with respect to motor vehicles, watercraft,
4763	4763	4 aircraft, and trailers that are required to be registered with
4764	4764	5 an agency of this State, every person who is engaged in the
4765	4765	6 business of leasing or renting such items and who, in
4766	4766	7 connection with such business, sells any such item to a
4767	4767	8 retailer for the purpose of resale is, notwithstanding any
4768	4768	9 other provision of this Section to the contrary, authorized to
4769	4769	10 meet the return-filing requirement of this Act by reporting
4770	4770	11 the transfer of all the aircraft, watercraft, motor vehicles,
4771	4771	12 or trailers transferred for resale during a month to the
4772	4772	13 Department on the same uniform invoice-transaction reporting
4773	4773	14 return form on or before the 20th of the month following the
4774	4774	15 month in which the transfer takes place. Notwithstanding any
4775	4775	16 other provision of this Act to the contrary, all returns filed
4776	4776	17 under this paragraph must be filed by electronic means in the
4777	4777	18 manner and form as required by the Department.
4778	4778	19 Any retailer who sells only motor vehicles, watercraft,
4779	4779	20 aircraft, or trailers that are required to be registered with
4780	4780	21 an agency of this State, so that all retailers' occupation tax
4781	4781	22 liability is required to be reported, and is reported, on such
4782	4782	23 transaction reporting returns and who is not otherwise
4783	4783	24 required to file monthly or quarterly returns, need not file
4784	4784	25 monthly or quarterly returns. However, those retailers shall
4785	4785	26 be required to file returns on an annual basis.
4786	4786
4787	4787
4788	4788
4789	4789
4790	4790
4791	4791	HB2806 - 127 - LRB103 26186 HLH 52545 b
4792	4792
4793	4793
4794	4794	HB2806- 128 -LRB103 26186 HLH 52545 b HB2806 - 128 - LRB103 26186 HLH 52545 b
4795	4795	HB2806 - 128 - LRB103 26186 HLH 52545 b
4796	4796	1 The transaction reporting return, in the case of motor
4797	4797	2 vehicles or trailers that are required to be registered with
4798	4798	3 an agency of this State, shall be the same document as the
4799	4799	4 Uniform Invoice referred to in Section 5-402 of the Illinois
4800	4800	5 Vehicle Code and must show the name and address of the seller;
4801	4801	6 the name and address of the purchaser; the amount of the
4802	4802	7 selling price including the amount allowed by the retailer for
4803	4803	8 traded-in property, if any; the amount allowed by the retailer
4804	4804	9 for the traded-in tangible personal property, if any, to the
4805	4805	10 extent to which Section 1 of this Act allows an exemption for
4806	4806	11 the value of traded-in property; the balance payable after
4807	4807	12 deducting such trade-in allowance from the total selling
4808	4808	13 price; the amount of tax due from the retailer with respect to
4809	4809	14 such transaction; the amount of tax collected from the
4810	4810	15 purchaser by the retailer on such transaction (or satisfactory
4811	4811	16 evidence that such tax is not due in that particular instance,
4812	4812	17 if that is claimed to be the fact); the place and date of the
4813	4813	18 sale; a sufficient identification of the property sold; such
4814	4814	19 other information as is required in Section 5-402 of the
4815	4815	20 Illinois Vehicle Code, and such other information as the
4816	4816	21 Department may reasonably require.
4817	4817	22 The transaction reporting return in the case of watercraft
4818	4818	23 or aircraft must show the name and address of the seller; the
4819	4819	24 name and address of the purchaser; the amount of the selling
4820	4820	25 price including the amount allowed by the retailer for
4821	4821	26 traded-in property, if any; the amount allowed by the retailer
4822	4822
4823	4823
4824	4824
4825	4825
4826	4826
4827	4827	HB2806 - 128 - LRB103 26186 HLH 52545 b
4828	4828
4829	4829
4830	4830	HB2806- 129 -LRB103 26186 HLH 52545 b HB2806 - 129 - LRB103 26186 HLH 52545 b
4831	4831	HB2806 - 129 - LRB103 26186 HLH 52545 b
4832	4832	1 for the traded-in tangible personal property, if any, to the
4833	4833	2 extent to which Section 1 of this Act allows an exemption for
4834	4834	3 the value of traded-in property; the balance payable after
4835	4835	4 deducting such trade-in allowance from the total selling
4836	4836	5 price; the amount of tax due from the retailer with respect to
4837	4837	6 such transaction; the amount of tax collected from the
4838	4838	7 purchaser by the retailer on such transaction (or satisfactory
4839	4839	8 evidence that such tax is not due in that particular instance,
4840	4840	9 if that is claimed to be the fact); the place and date of the
4841	4841	10 sale, a sufficient identification of the property sold, and
4842	4842	11 such other information as the Department may reasonably
4843	4843	12 require.
4844	4844	13 Such transaction reporting return shall be filed not later
4845	4845	14 than 20 days after the day of delivery of the item that is
4846	4846	15 being sold, but may be filed by the retailer at any time sooner
4847	4847	16 than that if he chooses to do so. The transaction reporting
4848	4848	17 return and tax remittance or proof of exemption from the
4849	4849	18 Illinois use tax may be transmitted to the Department by way of
4850	4850	19 the State agency with which, or State officer with whom the
4851	4851	20 tangible personal property must be titled or registered (if
4852	4852	21 titling or registration is required) if the Department and
4853	4853	22 such agency or State officer determine that this procedure
4854	4854	23 will expedite the processing of applications for title or
4855	4855	24 registration.
4856	4856	25 With each such transaction reporting return, the retailer
4857	4857	26 shall remit the proper amount of tax due (or shall submit
4858	4858
4859	4859
4860	4860
4861	4861
4862	4862
4863	4863	HB2806 - 129 - LRB103 26186 HLH 52545 b
4864	4864
4865	4865
4866	4866	HB2806- 130 -LRB103 26186 HLH 52545 b HB2806 - 130 - LRB103 26186 HLH 52545 b
4867	4867	HB2806 - 130 - LRB103 26186 HLH 52545 b
4868	4868	1 satisfactory evidence that the sale is not taxable if that is
4869	4869	2 the case), to the Department or its agents, whereupon the
4870	4870	3 Department shall issue, in the purchaser's name, a use tax
4871	4871	4 receipt (or a certificate of exemption if the Department is
4872	4872	5 satisfied that the particular sale is tax exempt) which such
4873	4873	6 purchaser may submit to the agency with which, or State
4874	4874	7 officer with whom, he must title or register the tangible
4875	4875	8 personal property that is involved (if titling or registration
4876	4876	9 is required) in support of such purchaser's application for an
4877	4877	10 Illinois certificate or other evidence of title or
4878	4878	11 registration to such tangible personal property.
4879	4879	12 No retailer's failure or refusal to remit tax under this
4880	4880	13 Act precludes a user, who has paid the proper tax to the
4881	4881	14 retailer, from obtaining his certificate of title or other
4882	4882	15 evidence of title or registration (if titling or registration
4883	4883	16 is required) upon satisfying the Department that such user has
4884	4884	17 paid the proper tax (if tax is due) to the retailer. The
4885	4885	18 Department shall adopt appropriate rules to carry out the
4886	4886	19 mandate of this paragraph.
4887	4887	20 If the user who would otherwise pay tax to the retailer
4888	4888	21 wants the transaction reporting return filed and the payment
4889	4889	22 of the tax or proof of exemption made to the Department before
4890	4890	23 the retailer is willing to take these actions and such user has
4891	4891	24 not paid the tax to the retailer, such user may certify to the
4892	4892	25 fact of such delay by the retailer and may (upon the Department
4893	4893	26 being satisfied of the truth of such certification) transmit
4894	4894
4895	4895
4896	4896
4897	4897
4898	4898
4899	4899	HB2806 - 130 - LRB103 26186 HLH 52545 b
4900	4900
4901	4901
4902	4902	HB2806- 131 -LRB103 26186 HLH 52545 b HB2806 - 131 - LRB103 26186 HLH 52545 b
4903	4903	HB2806 - 131 - LRB103 26186 HLH 52545 b
4904	4904	1 the information required by the transaction reporting return
4905	4905	2 and the remittance for tax or proof of exemption directly to
4906	4906	3 the Department and obtain his tax receipt or exemption
4907	4907	4 determination, in which event the transaction reporting return
4908	4908	5 and tax remittance (if a tax payment was required) shall be
4909	4909	6 credited by the Department to the proper retailer's account
4910	4910	7 with the Department, but without the 2.1% or 1.75% discount
4911	4911	8 provided for in this Section being allowed. When the user pays
4912	4912	9 the tax directly to the Department, he shall pay the tax in the
4913	4913	10 same amount and in the same form in which it would be remitted
4914	4914	11 if the tax had been remitted to the Department by the retailer.
4915	4915	12 Refunds made by the seller during the preceding return
4916	4916	13 period to purchasers, on account of tangible personal property
4917	4917	14 returned to the seller, shall be allowed as a deduction under
4918	4918	15 subdivision 5 of his monthly or quarterly return, as the case
4919	4919	16 may be, in case the seller had theretofore included the
4920	4920	17 receipts from the sale of such tangible personal property in a
4921	4921	18 return filed by him and had paid the tax imposed by this Act
4922	4922	19 with respect to such receipts.
4923	4923	20 Where the seller is a corporation, the return filed on
4924	4924	21 behalf of such corporation shall be signed by the president,
4925	4925	22 vice-president, secretary or treasurer or by the properly
4926	4926	23 accredited agent of such corporation.
4927	4927	24 Where the seller is a limited liability company, the
4928	4928	25 return filed on behalf of the limited liability company shall
4929	4929	26 be signed by a manager, member, or properly accredited agent
4930	4930
4931	4931
4932	4932
4933	4933
4934	4934
4935	4935	HB2806 - 131 - LRB103 26186 HLH 52545 b
4936	4936
4937	4937
4938	4938	HB2806- 132 -LRB103 26186 HLH 52545 b HB2806 - 132 - LRB103 26186 HLH 52545 b
4939	4939	HB2806 - 132 - LRB103 26186 HLH 52545 b
4940	4940	1 of the limited liability company.
4941	4941	2 Except as provided in this Section, the retailer filing
4942	4942	3 the return under this Section shall, at the time of filing such
4943	4943	4 return, pay to the Department the amount of tax imposed by this
4944	4944	5 Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
4945	4945	6 on and after January 1, 1990, or $5 per calendar year,
4946	4946	7 whichever is greater, which is allowed to reimburse the
4947	4947	8 retailer for the expenses incurred in keeping records,
4948	4948	9 preparing and filing returns, remitting the tax and supplying
4949	4949	10 data to the Department on request. On and after January 1,
4950	4950	11 2021, a certified service provider, as defined in the Leveling
4951	4951	12 the Playing Field for Illinois Retail Act, filing the return
4952	4952	13 under this Section on behalf of a remote retailer shall, at the
4953	4953	14 time of such return, pay to the Department the amount of tax
4954	4954	15 imposed by this Act less a discount of 1.75%. A remote retailer
4955	4955	16 using a certified service provider to file a return on its
4956	4956	17 behalf, as provided in the Leveling the Playing Field for
4957	4957	18 Illinois Retail Act, is not eligible for the discount. When
4958	4958	19 determining the discount allowed under this Section, retailers
4959	4959	20 shall include the amount of tax that would have been due at the
4960	4960	21 1% rate but for the 0% rate imposed under Public Act 102-700
4961	4961	22 this amendatory Act of the 102nd General Assembly. When
4962	4962	23 determining the discount allowed under this Section, retailers
4963	4963	24 shall include the amount of tax that would have been due at the
4964	4964	25 6.25% rate but for the 1.25% rate imposed on sales tax holiday
4965	4965	26 items under Public Act 102-700 this amendatory Act of the
4966	4966
4967	4967
4968	4968
4969	4969
4970	4970
4971	4971	HB2806 - 132 - LRB103 26186 HLH 52545 b
4972	4972
4973	4973
4974	4974	HB2806- 133 -LRB103 26186 HLH 52545 b HB2806 - 133 - LRB103 26186 HLH 52545 b
4975	4975	HB2806 - 133 - LRB103 26186 HLH 52545 b
4976	4976	1 102nd General Assembly. The discount under this Section is not
4977	4977	2 allowed for the 1.25% portion of taxes paid on aviation fuel
4978	4978	3 that is subject to the revenue use requirements of 49 U.S.C.
4979	4979	4 47107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
4980	4980	5 Section 2d of this Act shall be included in the amount on which
4981	4981	6 such 2.1% or 1.75% discount is computed. In the case of
4982	4982	7 retailers who report and pay the tax on a transaction by
4983	4983	8 transaction basis, as provided in this Section, such discount
4984	4984	9 shall be taken with each such tax remittance instead of when
4985	4985	10 such retailer files his periodic return. The discount allowed
4986	4986	11 under this Section is allowed only for returns that are filed
4987	4987	12 in the manner required by this Act. The Department may
4988	4988	13 disallow the discount for retailers whose certificate of
4989	4989	14 registration is revoked at the time the return is filed, but
4990	4990	15 only if the Department's decision to revoke the certificate of
4991	4991	16 registration has become final.
4992	4992	17 Before October 1, 2000, if the taxpayer's average monthly
4993	4993	18 tax liability to the Department under this Act, the Use Tax
4994	4994	19 Act, the Service Occupation Tax Act, and the Service Use Tax
4995	4995	20 Act, excluding any liability for prepaid sales tax to be
4996	4996	21 remitted in accordance with Section 2d of this Act, was
4997	4997	22 $10,000 or more during the preceding 4 complete calendar
4998	4998	23 quarters, he shall file a return with the Department each
4999	4999	24 month by the 20th day of the month next following the month
5000	5000	25 during which such tax liability is incurred and shall make
5001	5001	26 payments to the Department on or before the 7th, 15th, 22nd and
5002	5002
5003	5003
5004	5004
5005	5005
5006	5006
5007	5007	HB2806 - 133 - LRB103 26186 HLH 52545 b
5008	5008
5009	5009
5010	5010	HB2806- 134 -LRB103 26186 HLH 52545 b HB2806 - 134 - LRB103 26186 HLH 52545 b
5011	5011	HB2806 - 134 - LRB103 26186 HLH 52545 b
5012	5012	1 last day of the month during which such liability is incurred.
5013	5013	2 On and after October 1, 2000, if the taxpayer's average
5014	5014	3 monthly tax liability to the Department under this Act, the
5015	5015	4 Use Tax Act, the Service Occupation Tax Act, and the Service
5016	5016	5 Use Tax Act, excluding any liability for prepaid sales tax to
5017	5017	6 be remitted in accordance with Section 2d of this Act, was
5018	5018	7 $20,000 or more during the preceding 4 complete calendar
5019	5019	8 quarters, he shall file a return with the Department each
5020	5020	9 month by the 20th day of the month next following the month
5021	5021	10 during which such tax liability is incurred and shall make
5022	5022	11 payment to the Department on or before the 7th, 15th, 22nd and
5023	5023	12 last day of the month during which such liability is incurred.
5024	5024	13 If the month during which such tax liability is incurred began
5025	5025	14 prior to January 1, 1985, each payment shall be in an amount
5026	5026	15 equal to 1/4 of the taxpayer's actual liability for the month
5027	5027	16 or an amount set by the Department not to exceed 1/4 of the
5028	5028	17 average monthly liability of the taxpayer to the Department
5029	5029	18 for the preceding 4 complete calendar quarters (excluding the
5030	5030	19 month of highest liability and the month of lowest liability
5031	5031	20 in such 4 quarter period). If the month during which such tax
5032	5032	21 liability is incurred begins on or after January 1, 1985 and
5033	5033	22 prior to January 1, 1987, each payment shall be in an amount
5034	5034	23 equal to 22.5% of the taxpayer's actual liability for the
5035	5035	24 month or 27.5% of the taxpayer's liability for the same
5036	5036	25 calendar month of the preceding year. If the month during
5037	5037	26 which such tax liability is incurred begins on or after
5038	5038
5039	5039
5040	5040
5041	5041
5042	5042
5043	5043	HB2806 - 134 - LRB103 26186 HLH 52545 b
5044	5044
5045	5045
5046	5046	HB2806- 135 -LRB103 26186 HLH 52545 b HB2806 - 135 - LRB103 26186 HLH 52545 b
5047	5047	HB2806 - 135 - LRB103 26186 HLH 52545 b
5048	5048	1 January 1, 1987 and prior to January 1, 1988, each payment
5049	5049	2 shall be in an amount equal to 22.5% of the taxpayer's actual
5050	5050	3 liability for the month or 26.25% of the taxpayer's liability
5051	5051	4 for the same calendar month of the preceding year. If the month
5052	5052	5 during which such tax liability is incurred begins on or after
5053	5053	6 January 1, 1988, and prior to January 1, 1989, or begins on or
5054	5054	7 after January 1, 1996, each payment shall be in an amount equal
5055	5055	8 to 22.5% of the taxpayer's actual liability for the month or
5056	5056	9 25% of the taxpayer's liability for the same calendar month of
5057	5057	10 the preceding year. If the month during which such tax
5058	5058	11 liability is incurred begins on or after January 1, 1989, and
5059	5059	12 prior to January 1, 1996, each payment shall be in an amount
5060	5060	13 equal to 22.5% of the taxpayer's actual liability for the
5061	5061	14 month or 25% of the taxpayer's liability for the same calendar
5062	5062	15 month of the preceding year or 100% of the taxpayer's actual
5063	5063	16 liability for the quarter monthly reporting period. The amount
5064	5064	17 of such quarter monthly payments shall be credited against the
5065	5065	18 final tax liability of the taxpayer's return for that month.
5066	5066	19 Before October 1, 2000, once applicable, the requirement of
5067	5067	20 the making of quarter monthly payments to the Department by
5068	5068	21 taxpayers having an average monthly tax liability of $10,000
5069	5069	22 or more as determined in the manner provided above shall
5070	5070	23 continue until such taxpayer's average monthly liability to
5071	5071	24 the Department during the preceding 4 complete calendar
5072	5072	25 quarters (excluding the month of highest liability and the
5073	5073	26 month of lowest liability) is less than $9,000, or until such
5074	5074
5075	5075
5076	5076
5077	5077
5078	5078
5079	5079	HB2806 - 135 - LRB103 26186 HLH 52545 b
5080	5080
5081	5081
5082	5082	HB2806- 136 -LRB103 26186 HLH 52545 b HB2806 - 136 - LRB103 26186 HLH 52545 b
5083	5083	HB2806 - 136 - LRB103 26186 HLH 52545 b
5084	5084	1 taxpayer's average monthly liability to the Department as
5085	5085	2 computed for each calendar quarter of the 4 preceding complete
5086	5086	3 calendar quarter period is less than $10,000. However, if a
5087	5087	4 taxpayer can show the Department that a substantial change in
5088	5088	5 the taxpayer's business has occurred which causes the taxpayer
5089	5089	6 to anticipate that his average monthly tax liability for the
5090	5090	7 reasonably foreseeable future will fall below the $10,000
5091	5091	8 threshold stated above, then such taxpayer may petition the
5092	5092	9 Department for a change in such taxpayer's reporting status.
5093	5093	10 On and after October 1, 2000, once applicable, the requirement
5094	5094	11 of the making of quarter monthly payments to the Department by
5095	5095	12 taxpayers having an average monthly tax liability of $20,000
5096	5096	13 or more as determined in the manner provided above shall
5097	5097	14 continue until such taxpayer's average monthly liability to
5098	5098	15 the Department during the preceding 4 complete calendar
5099	5099	16 quarters (excluding the month of highest liability and the
5100	5100	17 month of lowest liability) is less than $19,000 or until such
5101	5101	18 taxpayer's average monthly liability to the Department as
5102	5102	19 computed for each calendar quarter of the 4 preceding complete
5103	5103	20 calendar quarter period is less than $20,000. However, if a
5104	5104	21 taxpayer can show the Department that a substantial change in
5105	5105	22 the taxpayer's business has occurred which causes the taxpayer
5106	5106	23 to anticipate that his average monthly tax liability for the
5107	5107	24 reasonably foreseeable future will fall below the $20,000
5108	5108	25 threshold stated above, then such taxpayer may petition the
5109	5109	26 Department for a change in such taxpayer's reporting status.
5110	5110
5111	5111
5112	5112
5113	5113
5114	5114
5115	5115	HB2806 - 136 - LRB103 26186 HLH 52545 b
5116	5116
5117	5117
5118	5118	HB2806- 137 -LRB103 26186 HLH 52545 b HB2806 - 137 - LRB103 26186 HLH 52545 b
5119	5119	HB2806 - 137 - LRB103 26186 HLH 52545 b
5120	5120	1 The Department shall change such taxpayer's reporting status
5121	5121	2 unless it finds that such change is seasonal in nature and not
5122	5122	3 likely to be long term. Quarter monthly payment status shall
5123	5123	4 be determined under this paragraph as if the rate reduction to
5124	5124	5 0% in Public Act 102-700 this amendatory Act of the 102nd
5125	5125	6 General Assembly on food for human consumption that is to be
5126	5126	7 consumed off the premises where it is sold (other than
5127	5127	8 alcoholic beverages, food consisting of or infused with adult
5128	5128	9 use cannabis, soft drinks, and food that has been prepared for
5129	5129	10 immediate consumption) had not occurred. For quarter monthly
5130	5130	11 payments due under this paragraph on or after July 1, 2023 and
5131	5131	12 through June 30, 2024, "25% of the taxpayer's liability for
5132	5132	13 the same calendar month of the preceding year" shall be
5133	5133	14 determined as if the rate reduction to 0% in Public Act 102-700
5134	5134	15 this amendatory Act of the 102nd General Assembly had not
5135	5135	16 occurred. Quarter monthly payment status shall be determined
5136	5136	17 under this paragraph as if the rate reduction to 1.25% in
5137	5137	18 Public Act 102-700 this amendatory Act of the 102nd General
5138	5138	19 Assembly on sales tax holiday items had not occurred. For
5139	5139	20 quarter monthly payments due on or after July 1, 2023 and
5140	5140	21 through June 30, 2024, "25% of the taxpayer's liability for
5141	5141	22 the same calendar month of the preceding year" shall be
5142	5142	23 determined as if the rate reduction to 1.25% in Public Act
5143	5143	24 102-700 this amendatory Act of the 102nd General Assembly on
5144	5144	25 sales tax holiday items had not occurred. If any such quarter
5145	5145	26 monthly payment is not paid at the time or in the amount
5146	5146
5147	5147
5148	5148
5149	5149
5150	5150
5151	5151	HB2806 - 137 - LRB103 26186 HLH 52545 b
5152	5152
5153	5153
5154	5154	HB2806- 138 -LRB103 26186 HLH 52545 b HB2806 - 138 - LRB103 26186 HLH 52545 b
5155	5155	HB2806 - 138 - LRB103 26186 HLH 52545 b
5156	5156	1 required by this Section, then the taxpayer shall be liable
5157	5157	2 for penalties and interest on the difference between the
5158	5158	3 minimum amount due as a payment and the amount of such quarter
5159	5159	4 monthly payment actually and timely paid, except insofar as
5160	5160	5 the taxpayer has previously made payments for that month to
5161	5161	6 the Department in excess of the minimum payments previously
5162	5162	7 due as provided in this Section. The Department shall make
5163	5163	8 reasonable rules and regulations to govern the quarter monthly
5164	5164	9 payment amount and quarter monthly payment dates for taxpayers
5165	5165	10 who file on other than a calendar monthly basis.
5166	5166	11 The provisions of this paragraph apply before October 1,
5167	5167	12 2001. Without regard to whether a taxpayer is required to make
5168	5168	13 quarter monthly payments as specified above, any taxpayer who
5169	5169	14 is required by Section 2d of this Act to collect and remit
5170	5170	15 prepaid taxes and has collected prepaid taxes which average in
5171	5171	16 excess of $25,000 per month during the preceding 2 complete
5172	5172	17 calendar quarters, shall file a return with the Department as
5173	5173	18 required by Section 2f and shall make payments to the
5174	5174	19 Department on or before the 7th, 15th, 22nd and last day of the
5175	5175	20 month during which such liability is incurred. If the month
5176	5176	21 during which such tax liability is incurred began prior to
5177	5177	22 September 1, 1985 (the effective date of Public Act 84-221),
5178	5178	23 each payment shall be in an amount not less than 22.5% of the
5179	5179	24 taxpayer's actual liability under Section 2d. If the month
5180	5180	25 during which such tax liability is incurred begins on or after
5181	5181	26 January 1, 1986, each payment shall be in an amount equal to
5182	5182
5183	5183
5184	5184
5185	5185
5186	5186
5187	5187	HB2806 - 138 - LRB103 26186 HLH 52545 b
5188	5188
5189	5189
5190	5190	HB2806- 139 -LRB103 26186 HLH 52545 b HB2806 - 139 - LRB103 26186 HLH 52545 b
5191	5191	HB2806 - 139 - LRB103 26186 HLH 52545 b
5192	5192	1 22.5% of the taxpayer's actual liability for the month or
5193	5193	2 27.5% of the taxpayer's liability for the same calendar month
5194	5194	3 of the preceding calendar year. If the month during which such
5195	5195	4 tax liability is incurred begins on or after January 1, 1987,
5196	5196	5 each payment shall be in an amount equal to 22.5% of the
5197	5197	6 taxpayer's actual liability for the month or 26.25% of the
5198	5198	7 taxpayer's liability for the same calendar month of the
5199	5199	8 preceding year. The amount of such quarter monthly payments
5200	5200	9 shall be credited against the final tax liability of the
5201	5201	10 taxpayer's return for that month filed under this Section or
5202	5202	11 Section 2f, as the case may be. Once applicable, the
5203	5203	12 requirement of the making of quarter monthly payments to the
5204	5204	13 Department pursuant to this paragraph shall continue until
5205	5205	14 such taxpayer's average monthly prepaid tax collections during
5206	5206	15 the preceding 2 complete calendar quarters is $25,000 or less.
5207	5207	16 If any such quarter monthly payment is not paid at the time or
5208	5208	17 in the amount required, the taxpayer shall be liable for
5209	5209	18 penalties and interest on such difference, except insofar as
5210	5210	19 the taxpayer has previously made payments for that month in
5211	5211	20 excess of the minimum payments previously due.
5212	5212	21 The provisions of this paragraph apply on and after
5213	5213	22 October 1, 2001. Without regard to whether a taxpayer is
5214	5214	23 required to make quarter monthly payments as specified above,
5215	5215	24 any taxpayer who is required by Section 2d of this Act to
5216	5216	25 collect and remit prepaid taxes and has collected prepaid
5217	5217	26 taxes that average in excess of $20,000 per month during the
5218	5218
5219	5219
5220	5220
5221	5221
5222	5222
5223	5223	HB2806 - 139 - LRB103 26186 HLH 52545 b
5224	5224
5225	5225
5226	5226	HB2806- 140 -LRB103 26186 HLH 52545 b HB2806 - 140 - LRB103 26186 HLH 52545 b
5227	5227	HB2806 - 140 - LRB103 26186 HLH 52545 b
5228	5228	1 preceding 4 complete calendar quarters shall file a return
5229	5229	2 with the Department as required by Section 2f and shall make
5230	5230	3 payments to the Department on or before the 7th, 15th, 22nd and
5231	5231	4 last day of the month during which the liability is incurred.
5232	5232	5 Each payment shall be in an amount equal to 22.5% of the
5233	5233	6 taxpayer's actual liability for the month or 25% of the
5234	5234	7 taxpayer's liability for the same calendar month of the
5235	5235	8 preceding year. The amount of the quarter monthly payments
5236	5236	9 shall be credited against the final tax liability of the
5237	5237	10 taxpayer's return for that month filed under this Section or
5238	5238	11 Section 2f, as the case may be. Once applicable, the
5239	5239	12 requirement of the making of quarter monthly payments to the
5240	5240	13 Department pursuant to this paragraph shall continue until the
5241	5241	14 taxpayer's average monthly prepaid tax collections during the
5242	5242	15 preceding 4 complete calendar quarters (excluding the month of
5243	5243	16 highest liability and the month of lowest liability) is less
5244	5244	17 than $19,000 or until such taxpayer's average monthly
5245	5245	18 liability to the Department as computed for each calendar
5246	5246	19 quarter of the 4 preceding complete calendar quarters is less
5247	5247	20 than $20,000. If any such quarter monthly payment is not paid
5248	5248	21 at the time or in the amount required, the taxpayer shall be
5249	5249	22 liable for penalties and interest on such difference, except
5250	5250	23 insofar as the taxpayer has previously made payments for that
5251	5251	24 month in excess of the minimum payments previously due.
5252	5252	25 If any payment provided for in this Section exceeds the
5253	5253	26 taxpayer's liabilities under this Act, the Use Tax Act, the
5254	5254
5255	5255
5256	5256
5257	5257
5258	5258
5259	5259	HB2806 - 140 - LRB103 26186 HLH 52545 b
5260	5260
5261	5261
5262	5262	HB2806- 141 -LRB103 26186 HLH 52545 b HB2806 - 141 - LRB103 26186 HLH 52545 b
5263	5263	HB2806 - 141 - LRB103 26186 HLH 52545 b
5264	5264	1 Service Occupation Tax Act and the Service Use Tax Act, as
5265	5265	2 shown on an original monthly return, the Department shall, if
5266	5266	3 requested by the taxpayer, issue to the taxpayer a credit
5267	5267	4 memorandum no later than 30 days after the date of payment. The
5268	5268	5 credit evidenced by such credit memorandum may be assigned by
5269	5269	6 the taxpayer to a similar taxpayer under this Act, the Use Tax
5270	5270	7 Act, the Service Occupation Tax Act or the Service Use Tax Act,
5271	5271	8 in accordance with reasonable rules and regulations to be
5272	5272	9 prescribed by the Department. If no such request is made, the
5273	5273	10 taxpayer may credit such excess payment against tax liability
5274	5274	11 subsequently to be remitted to the Department under this Act,
5275	5275	12 the Use Tax Act, the Service Occupation Tax Act or the Service
5276	5276	13 Use Tax Act, in accordance with reasonable rules and
5277	5277	14 regulations prescribed by the Department. If the Department
5278	5278	15 subsequently determined that all or any part of the credit
5279	5279	16 taken was not actually due to the taxpayer, the taxpayer's
5280	5280	17 2.1% and 1.75% vendor's discount shall be reduced by 2.1% or
5281	5281	18 1.75% of the difference between the credit taken and that
5282	5282	19 actually due, and that taxpayer shall be liable for penalties
5283	5283	20 and interest on such difference.
5284	5284	21 If a retailer of motor fuel is entitled to a credit under
5285	5285	22 Section 2d of this Act which exceeds the taxpayer's liability
5286	5286	23 to the Department under this Act for the month for which the
5287	5287	24 taxpayer is filing a return, the Department shall issue the
5288	5288	25 taxpayer a credit memorandum for the excess.
5289	5289	26 Beginning January 1, 1990, each month the Department shall
5290	5290
5291	5291
5292	5292
5293	5293
5294	5294
5295	5295	HB2806 - 141 - LRB103 26186 HLH 52545 b
5296	5296
5297	5297
5298	5298	HB2806- 142 -LRB103 26186 HLH 52545 b HB2806 - 142 - LRB103 26186 HLH 52545 b
5299	5299	HB2806 - 142 - LRB103 26186 HLH 52545 b
5300	5300	1 pay into the Local Government Tax Fund, a special fund in the
5301	5301	2 State treasury which is hereby created, the net revenue
5302	5302	3 realized for the preceding month from the 1% tax imposed under
5303	5303	4 this Act.
5304	5304	5 Beginning January 1, 1990, each month the Department shall
5305	5305	6 pay into the County and Mass Transit District Fund, a special
5306	5306	7 fund in the State treasury which is hereby created, 4% of the
5307	5307	8 net revenue realized for the preceding month from the 6.25%
5308	5308	9 general rate other than aviation fuel sold on or after
5309	5309	10 December 1, 2019. This exception for aviation fuel only
5310	5310	11 applies for so long as the revenue use requirements of 49
5311	5311	12 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
5312	5312	13 Beginning August 1, 2000, each month the Department shall
5313	5313	14 pay into the County and Mass Transit District Fund 20% of the
5314	5314	15 net revenue realized for the preceding month from the 1.25%
5315	5315	16 rate on the selling price of motor fuel and gasohol. If, in any
5316	5316	17 month, the tax on sales tax holiday items, as defined in
5317	5317	18 Section 2-8, is imposed at the rate of 1.25%, then the
5318	5318	19 Department shall pay 20% of the net revenue realized for that
5319	5319	20 month from the 1.25% rate on the selling price of sales tax
5320	5320	21 holiday items into the County and Mass Transit District Fund.
5321	5321	22 Beginning January 1, 1990, each month the Department shall
5322	5322	23 pay into the Local Government Tax Fund 16% of the net revenue
5323	5323	24 realized for the preceding month from the 6.25% general rate
5324	5324	25 on the selling price of tangible personal property other than
5325	5325	26 aviation fuel sold on or after December 1, 2019. This
5326	5326
5327	5327
5328	5328
5329	5329
5330	5330
5331	5331	HB2806 - 142 - LRB103 26186 HLH 52545 b
5332	5332
5333	5333
5334	5334	HB2806- 143 -LRB103 26186 HLH 52545 b HB2806 - 143 - LRB103 26186 HLH 52545 b
5335	5335	HB2806 - 143 - LRB103 26186 HLH 52545 b
5336	5336	1 exception for aviation fuel only applies for so long as the
5337	5337	2 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
5338	5338	3 47133 are binding on the State.
5339	5339	4 For aviation fuel sold on or after December 1, 2019, each
5340	5340	5 month the Department shall pay into the State Aviation Program
5341	5341	6 Fund 20% of the net revenue realized for the preceding month
5342	5342	7 from the 6.25% general rate on the selling price of aviation
5343	5343	8 fuel, less an amount estimated by the Department to be
5344	5344	9 required for refunds of the 20% portion of the tax on aviation
5345	5345	10 fuel under this Act, which amount shall be deposited into the
5346	5346	11 Aviation Fuel Sales Tax Refund Fund. The Department shall only
5347	5347	12 pay moneys into the State Aviation Program Fund and the
5348	5348	13 Aviation Fuel Sales Tax Refund Fund under this Act for so long
5349	5349	14 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
5350	5350	15 U.S.C. 47133 are binding on the State.
5351	5351	16 Beginning August 1, 2000, each month the Department shall
5352	5352	17 pay into the Local Government Tax Fund 80% of the net revenue
5353	5353	18 realized for the preceding month from the 1.25% rate on the
5354	5354	19 selling price of motor fuel and gasohol. If, in any month, the
5355	5355	20 tax on sales tax holiday items, as defined in Section 2-8, is
5356	5356	21 imposed at the rate of 1.25%, then the Department shall pay 80%
5357	5357	22 of the net revenue realized for that month from the 1.25% rate
5358	5358	23 on the selling price of sales tax holiday items into the Local
5359	5359	24 Government Tax Fund.
5360	5360	25 Beginning October 1, 2009, each month the Department shall
5361	5361	26 pay into the Capital Projects Fund an amount that is equal to
5362	5362
5363	5363
5364	5364
5365	5365
5366	5366
5367	5367	HB2806 - 143 - LRB103 26186 HLH 52545 b
5368	5368
5369	5369
5370	5370	HB2806- 144 -LRB103 26186 HLH 52545 b HB2806 - 144 - LRB103 26186 HLH 52545 b
5371	5371	HB2806 - 144 - LRB103 26186 HLH 52545 b
5372	5372	1 an amount estimated by the Department to represent 80% of the
5373	5373	2 net revenue realized for the preceding month from the sale of
5374	5374	3 candy, grooming and hygiene products, and soft drinks that had
5375	5375	4 been taxed at a rate of 1% prior to September 1, 2009 but that
5376	5376	5 are now taxed at 6.25%.
5377	5377	6 Beginning July 1, 2011, each month the Department shall
5378	5378	7 pay into the Clean Air Act Permit Fund 80% of the net revenue
5379	5379	8 realized for the preceding month from the 6.25% general rate
5380	5380	9 on the selling price of sorbents used in Illinois in the
5381	5381	10 process of sorbent injection as used to comply with the
5382	5382	11 Environmental Protection Act or the federal Clean Air Act, but
5383	5383	12 the total payment into the Clean Air Act Permit Fund under this
5384	5384	13 Act and the Use Tax Act shall not exceed $2,000,000 in any
5385	5385	14 fiscal year.
5386	5386	15 Beginning July 1, 2013, each month the Department shall
5387	5387	16 pay into the Underground Storage Tank Fund from the proceeds
5388	5388	17 collected under this Act, the Use Tax Act, the Service Use Tax
5389	5389	18 Act, and the Service Occupation Tax Act an amount equal to the
5390	5390	19 average monthly deficit in the Underground Storage Tank Fund
5391	5391	20 during the prior year, as certified annually by the Illinois
5392	5392	21 Environmental Protection Agency, but the total payment into
5393	5393	22 the Underground Storage Tank Fund under this Act, the Use Tax
5394	5394	23 Act, the Service Use Tax Act, and the Service Occupation Tax
5395	5395	24 Act shall not exceed $18,000,000 in any State fiscal year. As
5396	5396	25 used in this paragraph, the "average monthly deficit" shall be
5397	5397	26 equal to the difference between the average monthly claims for
5398	5398
5399	5399
5400	5400
5401	5401
5402	5402
5403	5403	HB2806 - 144 - LRB103 26186 HLH 52545 b
5404	5404
5405	5405
5406	5406	HB2806- 145 -LRB103 26186 HLH 52545 b HB2806 - 145 - LRB103 26186 HLH 52545 b
5407	5407	HB2806 - 145 - LRB103 26186 HLH 52545 b
5408	5408	1 payment by the fund and the average monthly revenues deposited
5409	5409	2 into the fund, excluding payments made pursuant to this
5410	5410	3 paragraph.
5411	5411	4 Beginning July 1, 2015, of the remainder of the moneys
5412	5412	5 received by the Department under the Use Tax Act, the Service
5413	5413	6 Use Tax Act, the Service Occupation Tax Act, and this Act, each
5414	5414	7 month the Department shall deposit $500,000 into the State
5415	5415	8 Crime Laboratory Fund.
5416	5416	9 Beginning July 1, 2023, the Department shall pay into the
5417	5417	10 Mental Health Services Fund 100% of the net revenue realized
5418	5418	11 for the preceding month from the 1% surcharge on the selling
5419	5419	12 price of firearm ammunition.
5420	5420	13 Of the remainder of the moneys received by the Department
5421	5421	14 pursuant to this Act, (a) 1.75% thereof shall be paid into the
5422	5422	15 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
5423	5423	16 and after July 1, 1989, 3.8% thereof shall be paid into the
5424	5424	17 Build Illinois Fund; provided, however, that if in any fiscal
5425	5425	18 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
5426	5426	19 may be, of the moneys received by the Department and required
5427	5427	20 to be paid into the Build Illinois Fund pursuant to this Act,
5428	5428	21 Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
5429	5429	22 Act, and Section 9 of the Service Occupation Tax Act, such Acts
5430	5430	23 being hereinafter called the "Tax Acts" and such aggregate of
5431	5431	24 2.2% or 3.8%, as the case may be, of moneys being hereinafter
5432	5432	25 called the "Tax Act Amount", and (2) the amount transferred to
5433	5433	26 the Build Illinois Fund from the State and Local Sales Tax
5434	5434
5435	5435
5436	5436
5437	5437
5438	5438
5439	5439	HB2806 - 145 - LRB103 26186 HLH 52545 b
5440	5440
5441	5441
5442	5442	HB2806- 146 -LRB103 26186 HLH 52545 b HB2806 - 146 - LRB103 26186 HLH 52545 b
5443	5443	HB2806 - 146 - LRB103 26186 HLH 52545 b
5444	5444	1 Reform Fund shall be less than the Annual Specified Amount (as
5445	5445	2 hereinafter defined), an amount equal to the difference shall
5446	5446	3 be immediately paid into the Build Illinois Fund from other
5447	5447	4 moneys received by the Department pursuant to the Tax Acts;
5448	5448	5 the "Annual Specified Amount" means the amounts specified
5449	5449	6 below for fiscal years 1986 through 1993:
5450	5450	7Fiscal YearAnnual Specified Amount81986$54,800,00091987$76,650,000101988$80,480,000111989$88,510,000121990$115,330,000131991$145,470,000141992$182,730,000151993$206,520,000; 7 Fiscal Year Annual Specified Amount 8 1986 $54,800,000 9 1987 $76,650,000 10 1988 $80,480,000 11 1989 $88,510,000 12 1990 $115,330,000 13 1991 $145,470,000 14 1992 $182,730,000 15 1993 $206,520,000;
5451	5451	7 Fiscal Year Annual Specified Amount
5452	5452	8 1986 $54,800,000
5453	5453	9 1987 $76,650,000
5454	5454	10 1988 $80,480,000
5455	5455	11 1989 $88,510,000
5456	5456	12 1990 $115,330,000
5457	5457	13 1991 $145,470,000
5458	5458	14 1992 $182,730,000
5459	5459	15 1993 $206,520,000;
5460	5460	16 and means the Certified Annual Debt Service Requirement (as
5461	5461	17 defined in Section 13 of the Build Illinois Bond Act) or the
5462	5462	18 Tax Act Amount, whichever is greater, for fiscal year 1994 and
5463	5463	19 each fiscal year thereafter; and further provided, that if on
5464	5464	20 the last business day of any month the sum of (1) the Tax Act
5465	5465	21 Amount required to be deposited into the Build Illinois Bond
5466	5466	22 Account in the Build Illinois Fund during such month and (2)
5467	5467	23 the amount transferred to the Build Illinois Fund from the
5468	5468	24 State and Local Sales Tax Reform Fund shall have been less than
5469	5469	25 1/12 of the Annual Specified Amount, an amount equal to the
5470	5470	26 difference shall be immediately paid into the Build Illinois
5471	5471
5472	5472
5473	5473
5474	5474
5475	5475
5476	5476	HB2806 - 146 - LRB103 26186 HLH 52545 b
5477	5477
5478	5478
5479	5479	7 Fiscal Year Annual Specified Amount
5480	5480	8 1986 $54,800,000
5481	5481	9 1987 $76,650,000
5482	5482	10 1988 $80,480,000
5483	5483	11 1989 $88,510,000
5484	5484	12 1990 $115,330,000
5485	5485	13 1991 $145,470,000
5486	5486	14 1992 $182,730,000
5487	5487	15 1993 $206,520,000;
5488	5488
5489	5489
5490	5490	HB2806- 147 -LRB103 26186 HLH 52545 b HB2806 - 147 - LRB103 26186 HLH 52545 b
5491	5491	HB2806 - 147 - LRB103 26186 HLH 52545 b
5492	5492	1 Fund from other moneys received by the Department pursuant to
5493	5493	2 the Tax Acts; and, further provided, that in no event shall the
5494	5494	3 payments required under the preceding proviso result in
5495	5495	4 aggregate payments into the Build Illinois Fund pursuant to
5496	5496	5 this clause (b) for any fiscal year in excess of the greater of
5497	5497	6 (i) the Tax Act Amount or (ii) the Annual Specified Amount for
5498	5498	7 such fiscal year. The amounts payable into the Build Illinois
5499	5499	8 Fund under clause (b) of the first sentence in this paragraph
5500	5500	9 shall be payable only until such time as the aggregate amount
5501	5501	10 on deposit under each trust indenture securing Bonds issued
5502	5502	11 and outstanding pursuant to the Build Illinois Bond Act is
5503	5503	12 sufficient, taking into account any future investment income,
5504	5504	13 to fully provide, in accordance with such indenture, for the
5505	5505	14 defeasance of or the payment of the principal of, premium, if
5506	5506	15 any, and interest on the Bonds secured by such indenture and on
5507	5507	16 any Bonds expected to be issued thereafter and all fees and
5508	5508	17 costs payable with respect thereto, all as certified by the
5509	5509	18 Director of the Bureau of the Budget (now Governor's Office of
5510	5510	19 Management and Budget). If on the last business day of any
5511	5511	20 month in which Bonds are outstanding pursuant to the Build
5512	5512	21 Illinois Bond Act, the aggregate of moneys deposited in the
5513	5513	22 Build Illinois Bond Account in the Build Illinois Fund in such
5514	5514	23 month shall be less than the amount required to be transferred
5515	5515	24 in such month from the Build Illinois Bond Account to the Build
5516	5516	25 Illinois Bond Retirement and Interest Fund pursuant to Section
5517	5517	26 13 of the Build Illinois Bond Act, an amount equal to such
5518	5518
5519	5519
5520	5520
5521	5521
5522	5522
5523	5523	HB2806 - 147 - LRB103 26186 HLH 52545 b
5524	5524
5525	5525
5526	5526	HB2806- 148 -LRB103 26186 HLH 52545 b HB2806 - 148 - LRB103 26186 HLH 52545 b
5527	5527	HB2806 - 148 - LRB103 26186 HLH 52545 b
5528	5528	1 deficiency shall be immediately paid from other moneys
5529	5529	2 received by the Department pursuant to the Tax Acts to the
5530	5530	3 Build Illinois Fund; provided, however, that any amounts paid
5531	5531	4 to the Build Illinois Fund in any fiscal year pursuant to this
5532	5532	5 sentence shall be deemed to constitute payments pursuant to
5533	5533	6 clause (b) of the first sentence of this paragraph and shall
5534	5534	7 reduce the amount otherwise payable for such fiscal year
5535	5535	8 pursuant to that clause (b). The moneys received by the
5536	5536	9 Department pursuant to this Act and required to be deposited
5537	5537	10 into the Build Illinois Fund are subject to the pledge, claim
5538	5538	11 and charge set forth in Section 12 of the Build Illinois Bond
5539	5539	12 Act.
5540	5540	13 Subject to payment of amounts into the Build Illinois Fund
5541	5541	14 as provided in the preceding paragraph or in any amendment
5542	5542	15 thereto hereafter enacted, the following specified monthly
5543	5543	16 installment of the amount requested in the certificate of the
5544	5544	17 Chairman of the Metropolitan Pier and Exposition Authority
5545	5545	18 provided under Section 8.25f of the State Finance Act, but not
5546	5546	19 in excess of sums designated as "Total Deposit", shall be
5547	5547	20 deposited in the aggregate from collections under Section 9 of
5548	5548	21 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
5549	5549	22 9 of the Service Occupation Tax Act, and Section 3 of the
5550	5550	23 Retailers' Occupation Tax Act into the McCormick Place
5551	5551	24 Expansion Project Fund in the specified fiscal years.
5552	5552	25Fiscal YearTotal Deposit261993 $0 25 Fiscal Year Total Deposit 26 1993 $0
5553	5553	25 Fiscal Year Total Deposit
5554	5554	26 1993 $0
5555	5555
5556	5556
5557	5557
5558	5558
5559	5559
5560	5560	HB2806 - 148 - LRB103 26186 HLH 52545 b
5561	5561
5562	5562
5563	5563	25 Fiscal Year Total Deposit
5564	5564	26 1993 $0
5565	5565
5566	5566
5567	5567	HB2806- 149 -LRB103 26186 HLH 52545 b HB2806 - 149 - LRB103 26186 HLH 52545 b
5568	5568	HB2806 - 149 - LRB103 26186 HLH 52545 b
5569	5569	11994 53,000,00021995 58,000,00031996 61,000,00041997 64,000,00051998 68,000,00061999 71,000,00072000 75,000,00082001 80,000,00092002 93,000,000102003 99,000,000112004103,000,000122005108,000,000132006113,000,000142007119,000,000152008126,000,000162009132,000,000172010139,000,000182011146,000,000192012153,000,000202013161,000,000212014170,000,000222015179,000,000232016189,000,000242017199,000,000252018210,000,000262019221,000,000 1 1994 53,000,000 2 1995 58,000,000 3 1996 61,000,000 4 1997 64,000,000 5 1998 68,000,000 6 1999 71,000,000 7 2000 75,000,000 8 2001 80,000,000 9 2002 93,000,000 10 2003 99,000,000 11 2004 103,000,000 12 2005 108,000,000 13 2006 113,000,000 14 2007 119,000,000 15 2008 126,000,000 16 2009 132,000,000 17 2010 139,000,000 18 2011 146,000,000 19 2012 153,000,000 20 2013 161,000,000 21 2014 170,000,000 22 2015 179,000,000 23 2016 189,000,000 24 2017 199,000,000 25 2018 210,000,000 26 2019 221,000,000
5570	5570	1 1994 53,000,000
5571	5571	2 1995 58,000,000
5572	5572	3 1996 61,000,000
5573	5573	4 1997 64,000,000
5574	5574	5 1998 68,000,000
5575	5575	6 1999 71,000,000
5576	5576	7 2000 75,000,000
5577	5577	8 2001 80,000,000
5578	5578	9 2002 93,000,000
5579	5579	10 2003 99,000,000
5580	5580	11 2004 103,000,000
5581	5581	12 2005 108,000,000
5582	5582	13 2006 113,000,000
5583	5583	14 2007 119,000,000
5584	5584	15 2008 126,000,000
5585	5585	16 2009 132,000,000
5586	5586	17 2010 139,000,000
5587	5587	18 2011 146,000,000
5588	5588	19 2012 153,000,000
5589	5589	20 2013 161,000,000
5590	5590	21 2014 170,000,000
5591	5591	22 2015 179,000,000
5592	5592	23 2016 189,000,000
5593	5593	24 2017 199,000,000
5594	5594	25 2018 210,000,000
5595	5595	26 2019 221,000,000
5596	5596
5597	5597
5598	5598
5599	5599
5600	5600
5601	5601	HB2806 - 149 - LRB103 26186 HLH 52545 b
5602	5602
5603	5603	1 1994 53,000,000
5604	5604	2 1995 58,000,000
5605	5605	3 1996 61,000,000
5606	5606	4 1997 64,000,000
5607	5607	5 1998 68,000,000
5608	5608	6 1999 71,000,000
5609	5609	7 2000 75,000,000
5610	5610	8 2001 80,000,000
5611	5611	9 2002 93,000,000
5612	5612	10 2003 99,000,000
5613	5613	11 2004 103,000,000
5614	5614	12 2005 108,000,000
5615	5615	13 2006 113,000,000
5616	5616	14 2007 119,000,000
5617	5617	15 2008 126,000,000
5618	5618	16 2009 132,000,000
5619	5619	17 2010 139,000,000
5620	5620	18 2011 146,000,000
5621	5621	19 2012 153,000,000
5622	5622	20 2013 161,000,000
5623	5623	21 2014 170,000,000
5624	5624	22 2015 179,000,000
5625	5625	23 2016 189,000,000
5626	5626	24 2017 199,000,000
5627	5627	25 2018 210,000,000
5628	5628	26 2019 221,000,000
5629	5629
5630	5630
5631	5631	HB2806- 150 -LRB103 26186 HLH 52545 b HB2806 - 150 - LRB103 26186 HLH 52545 b
5632	5632	HB2806 - 150 - LRB103 26186 HLH 52545 b
5633	5633	12020233,000,00022021300,000,00032022300,000,00042023300,000,00052024 300,000,00062025 300,000,00072026 300,000,00082027 375,000,00092028 375,000,000102029 375,000,000112030 375,000,000122031 375,000,000132032 375,000,000142033375,000,000152034375,000,000162035375,000,000172036450,000,00018and 19each fiscal year 20thereafter that bonds 21are outstanding under 22Section 13.2 of the 23Metropolitan Pier and 24Exposition Authority Act, 25but not after fiscal year 2060. 1 2020 233,000,000 2 2021 300,000,000 3 2022 300,000,000 4 2023 300,000,000 5 2024 300,000,000 6 2025 300,000,000 7 2026 300,000,000 8 2027 375,000,000 9 2028 375,000,000 10 2029 375,000,000 11 2030 375,000,000 12 2031 375,000,000 13 2032 375,000,000 14 2033 375,000,000 15 2034 375,000,000 16 2035 375,000,000 17 2036 450,000,000 18 and 19 each fiscal year 20 thereafter that bonds 21 are outstanding under 22 Section 13.2 of the 23 Metropolitan Pier and 24 Exposition Authority Act, 25 but not after fiscal year 2060.
5634	5634	1 2020 233,000,000
5635	5635	2 2021 300,000,000
5636	5636	3 2022 300,000,000
5637	5637	4 2023 300,000,000
5638	5638	5 2024 300,000,000
5639	5639	6 2025 300,000,000
5640	5640	7 2026 300,000,000
5641	5641	8 2027 375,000,000
5642	5642	9 2028 375,000,000
5643	5643	10 2029 375,000,000
5644	5644	11 2030 375,000,000
5645	5645	12 2031 375,000,000
5646	5646	13 2032 375,000,000
5647	5647	14 2033 375,000,000
5648	5648	15 2034 375,000,000
5649	5649	16 2035 375,000,000
5650	5650	17 2036 450,000,000
5651	5651	18 and
5652	5652	19 each fiscal year
5653	5653	20 thereafter that bonds
5654	5654	21 are outstanding under
5655	5655	22 Section 13.2 of the
5656	5656	23 Metropolitan Pier and
5657	5657	24 Exposition Authority Act,
5658	5658	25 but not after fiscal year 2060.
5659	5659	26 Beginning July 20, 1993 and in each month of each fiscal
5660	5660
5661	5661
5662	5662
5663	5663
5664	5664
5665	5665	HB2806 - 150 - LRB103 26186 HLH 52545 b
5666	5666
5667	5667	1 2020 233,000,000
5668	5668	2 2021 300,000,000
5669	5669	3 2022 300,000,000
5670	5670	4 2023 300,000,000
5671	5671	5 2024 300,000,000
5672	5672	6 2025 300,000,000
5673	5673	7 2026 300,000,000
5674	5674	8 2027 375,000,000
5675	5675	9 2028 375,000,000
5676	5676	10 2029 375,000,000
5677	5677	11 2030 375,000,000
5678	5678	12 2031 375,000,000
5679	5679	13 2032 375,000,000
5680	5680	14 2033 375,000,000
5681	5681	15 2034 375,000,000
5682	5682	16 2035 375,000,000
5683	5683	17 2036 450,000,000
5684	5684	18 and
5685	5685	19 each fiscal year
5686	5686	20 thereafter that bonds
5687	5687	21 are outstanding under
5688	5688	22 Section 13.2 of the
5689	5689	23 Metropolitan Pier and
5690	5690	24 Exposition Authority Act,
5691	5691	25 but not after fiscal year 2060.
5692	5692
5693	5693
5694	5694	HB2806- 151 -LRB103 26186 HLH 52545 b HB2806 - 151 - LRB103 26186 HLH 52545 b
5695	5695	HB2806 - 151 - LRB103 26186 HLH 52545 b
5696	5696	1 year thereafter, one-eighth of the amount requested in the
5697	5697	2 certificate of the Chairman of the Metropolitan Pier and
5698	5698	3 Exposition Authority for that fiscal year, less the amount
5699	5699	4 deposited into the McCormick Place Expansion Project Fund by
5700	5700	5 the State Treasurer in the respective month under subsection
5701	5701	6 (g) of Section 13 of the Metropolitan Pier and Exposition
5702	5702	7 Authority Act, plus cumulative deficiencies in the deposits
5703	5703	8 required under this Section for previous months and years,
5704	5704	9 shall be deposited into the McCormick Place Expansion Project
5705	5705	10 Fund, until the full amount requested for the fiscal year, but
5706	5706	11 not in excess of the amount specified above as "Total
5707	5707	12 Deposit", has been deposited.
5708	5708	13 Subject to payment of amounts into the Capital Projects
5709	5709	14 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
5710	5710	15 and the McCormick Place Expansion Project Fund pursuant to the
5711	5711	16 preceding paragraphs or in any amendments thereto hereafter
5712	5712	17 enacted, for aviation fuel sold on or after December 1, 2019,
5713	5713	18 the Department shall each month deposit into the Aviation Fuel
5714	5714	19 Sales Tax Refund Fund an amount estimated by the Department to
5715	5715	20 be required for refunds of the 80% portion of the tax on
5716	5716	21 aviation fuel under this Act. The Department shall only
5717	5717	22 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
5718	5718	23 under this paragraph for so long as the revenue use
5719	5719	24 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
5720	5720	25 binding on the State.
5721	5721	26 Subject to payment of amounts into the Build Illinois Fund
5722	5722
5723	5723
5724	5724
5725	5725
5726	5726
5727	5727	HB2806 - 151 - LRB103 26186 HLH 52545 b
5728	5728
5729	5729
5730	5730	HB2806- 152 -LRB103 26186 HLH 52545 b HB2806 - 152 - LRB103 26186 HLH 52545 b
5731	5731	HB2806 - 152 - LRB103 26186 HLH 52545 b
5732	5732	1 and the McCormick Place Expansion Project Fund pursuant to the
5733	5733	2 preceding paragraphs or in any amendments thereto hereafter
5734	5734	3 enacted, beginning July 1, 1993 and ending on September 30,
5735	5735	4 2013, the Department shall each month pay into the Illinois
5736	5736	5 Tax Increment Fund 0.27% of 80% of the net revenue realized for
5737	5737	6 the preceding month from the 6.25% general rate on the selling
5738	5738	7 price of tangible personal property.
5739	5739	8 Subject to payment of amounts into the Build Illinois Fund
5740	5740	9 and the McCormick Place Expansion Project Fund pursuant to the
5741	5741	10 preceding paragraphs or in any amendments thereto hereafter
5742	5742	11 enacted, beginning with the receipt of the first report of
5743	5743	12 taxes paid by an eligible business and continuing for a
5744	5744	13 25-year period, the Department shall each month pay into the
5745	5745	14 Energy Infrastructure Fund 80% of the net revenue realized
5746	5746	15 from the 6.25% general rate on the selling price of
5747	5747	16 Illinois-mined coal that was sold to an eligible business. For
5748	5748	17 purposes of this paragraph, the term "eligible business" means
5749	5749	18 a new electric generating facility certified pursuant to
5750	5750	19 Section 605-332 of the Department of Commerce and Economic
5751	5751	20 Opportunity Law of the Civil Administrative Code of Illinois.
5752	5752	21 Subject to payment of amounts into the Build Illinois
5753	5753	22 Fund, the McCormick Place Expansion Project Fund, the Illinois
5754	5754	23 Tax Increment Fund, and the Energy Infrastructure Fund
5755	5755	24 pursuant to the preceding paragraphs or in any amendments to
5756	5756	25 this Section hereafter enacted, beginning on the first day of
5757	5757	26 the first calendar month to occur on or after August 26, 2014
5758	5758
5759	5759
5760	5760
5761	5761
5762	5762
5763	5763	HB2806 - 152 - LRB103 26186 HLH 52545 b
5764	5764
5765	5765
5766	5766	HB2806- 153 -LRB103 26186 HLH 52545 b HB2806 - 153 - LRB103 26186 HLH 52545 b
5767	5767	HB2806 - 153 - LRB103 26186 HLH 52545 b
5768	5768	1 (the effective date of Public Act 98-1098), each month, from
5769	5769	2 the collections made under Section 9 of the Use Tax Act,
5770	5770	3 Section 9 of the Service Use Tax Act, Section 9 of the Service
5771	5771	4 Occupation Tax Act, and Section 3 of the Retailers' Occupation
5772	5772	5 Tax Act, the Department shall pay into the Tax Compliance and
5773	5773	6 Administration Fund, to be used, subject to appropriation, to
5774	5774	7 fund additional auditors and compliance personnel at the
5775	5775	8 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
5776	5776	9 the cash receipts collected during the preceding fiscal year
5777	5777	10 by the Audit Bureau of the Department under the Use Tax Act,
5778	5778	11 the Service Use Tax Act, the Service Occupation Tax Act, the
5779	5779	12 Retailers' Occupation Tax Act, and associated local occupation
5780	5780	13 and use taxes administered by the Department.
5781	5781	14 Subject to payments of amounts into the Build Illinois
5782	5782	15 Fund, the McCormick Place Expansion Project Fund, the Illinois
5783	5783	16 Tax Increment Fund, the Energy Infrastructure Fund, and the
5784	5784	17 Tax Compliance and Administration Fund as provided in this
5785	5785	18 Section, beginning on July 1, 2018 the Department shall pay
5786	5786	19 each month into the Downstate Public Transportation Fund the
5787	5787	20 moneys required to be so paid under Section 2-3 of the
5788	5788	21 Downstate Public Transportation Act.
5789	5789	22 Subject to successful execution and delivery of a
5790	5790	23 public-private agreement between the public agency and private
5791	5791	24 entity and completion of the civic build, beginning on July 1,
5792	5792	25 2023, of the remainder of the moneys received by the
5793	5793	26 Department under the Use Tax Act, the Service Use Tax Act, the
5794	5794
5795	5795
5796	5796
5797	5797
5798	5798
5799	5799	HB2806 - 153 - LRB103 26186 HLH 52545 b
5800	5800
5801	5801
5802	5802	HB2806- 154 -LRB103 26186 HLH 52545 b HB2806 - 154 - LRB103 26186 HLH 52545 b
5803	5803	HB2806 - 154 - LRB103 26186 HLH 52545 b
5804	5804	1 Service Occupation Tax Act, and this Act, the Department shall
5805	5805	2 deposit the following specified deposits in the aggregate from
5806	5806	3 collections under the Use Tax Act, the Service Use Tax Act, the
5807	5807	4 Service Occupation Tax Act, and the Retailers' Occupation Tax
5808	5808	5 Act, as required under Section 8.25g of the State Finance Act
5809	5809	6 for distribution consistent with the Public-Private
5810	5810	7 Partnership for Civic and Transit Infrastructure Project Act.
5811	5811	8 The moneys received by the Department pursuant to this Act and
5812	5812	9 required to be deposited into the Civic and Transit
5813	5813	10 Infrastructure Fund are subject to the pledge, claim and
5814	5814	11 charge set forth in Section 25-55 of the Public-Private
5815	5815	12 Partnership for Civic and Transit Infrastructure Project Act.
5816	5816	13 As used in this paragraph, "civic build", "private entity",
5817	5817	14 "public-private agreement", and "public agency" have the
5818	5818	15 meanings provided in Section 25-10 of the Public-Private
5819	5819	16 Partnership for Civic and Transit Infrastructure Project Act.
5820	5820	17 Fiscal Year.............................Total Deposit
5821	5821	18 2024.....................................$200,000,000
5822	5822	19 2025....................................$206,000,000
5823	5823	20 2026....................................$212,200,000
5824	5824	21 2027....................................$218,500,000
5825	5825	22 2028....................................$225,100,000
5826	5826	23 2029....................................$288,700,000
5827	5827	24 2030....................................$298,900,000
5828	5828	25 2031....................................$309,300,000
5829	5829	26 2032....................................$320,100,000
5830	5830
5831	5831
5832	5832
5833	5833
5834	5834
5835	5835	HB2806 - 154 - LRB103 26186 HLH 52545 b
5836	5836
5837	5837
5838	5838	HB2806- 155 -LRB103 26186 HLH 52545 b HB2806 - 155 - LRB103 26186 HLH 52545 b
5839	5839	HB2806 - 155 - LRB103 26186 HLH 52545 b
5840	5840	1 2033....................................$331,200,000
5841	5841	2 2034....................................$341,200,000
5842	5842	3 2035....................................$351,400,000
5843	5843	4 2036....................................$361,900,000
5844	5844	5 2037....................................$372,800,000
5845	5845	6 2038....................................$384,000,000
5846	5846	7 2039....................................$395,500,000
5847	5847	8 2040....................................$407,400,000
5848	5848	9 2041....................................$419,600,000
5849	5849	10 2042....................................$432,200,000
5850	5850	11 2043....................................$445,100,000
5851	5851	12 Beginning July 1, 2021 and until July 1, 2022, subject to
5852	5852	13 the payment of amounts into the County and Mass Transit
5853	5853	14 District Fund, the Local Government Tax Fund, the Build
5854	5854	15 Illinois Fund, the McCormick Place Expansion Project Fund, the
5855	5855	16 Illinois Tax Increment Fund, the Energy Infrastructure Fund,
5856	5856	17 and the Tax Compliance and Administration Fund as provided in
5857	5857	18 this Section, the Department shall pay each month into the
5858	5858	19 Road Fund the amount estimated to represent 16% of the net
5859	5859	20 revenue realized from the taxes imposed on motor fuel and
5860	5860	21 gasohol. Beginning July 1, 2022 and until July 1, 2023,
5861	5861	22 subject to the payment of amounts into the County and Mass
5862	5862	23 Transit District Fund, the Local Government Tax Fund, the
5863	5863	24 Build Illinois Fund, the McCormick Place Expansion Project
5864	5864	25 Fund, the Illinois Tax Increment Fund, the Energy
5865	5865	26 Infrastructure Fund, and the Tax Compliance and Administration
5866	5866
5867	5867
5868	5868
5869	5869
5870	5870
5871	5871	HB2806 - 155 - LRB103 26186 HLH 52545 b
5872	5872
5873	5873
5874	5874	HB2806- 156 -LRB103 26186 HLH 52545 b HB2806 - 156 - LRB103 26186 HLH 52545 b
5875	5875	HB2806 - 156 - LRB103 26186 HLH 52545 b
5876	5876	1 Fund as provided in this Section, the Department shall pay
5877	5877	2 each month into the Road Fund the amount estimated to
5878	5878	3 represent 32% of the net revenue realized from the taxes
5879	5879	4 imposed on motor fuel and gasohol. Beginning July 1, 2023 and
5880	5880	5 until July 1, 2024, subject to the payment of amounts into the
5881	5881	6 County and Mass Transit District Fund, the Local Government
5882	5882	7 Tax Fund, the Build Illinois Fund, the McCormick Place
5883	5883	8 Expansion Project Fund, the Illinois Tax Increment Fund, the
5884	5884	9 Energy Infrastructure Fund, and the Tax Compliance and
5885	5885	10 Administration Fund as provided in this Section, the
5886	5886	11 Department shall pay each month into the Road Fund the amount
5887	5887	12 estimated to represent 48% of the net revenue realized from
5888	5888	13 the taxes imposed on motor fuel and gasohol. Beginning July 1,
5889	5889	14 2024 and until July 1, 2025, subject to the payment of amounts
5890	5890	15 into the County and Mass Transit District Fund, the Local
5891	5891	16 Government Tax Fund, the Build Illinois Fund, the McCormick
5892	5892	17 Place Expansion Project Fund, the Illinois Tax Increment Fund,
5893	5893	18 the Energy Infrastructure Fund, and the Tax Compliance and
5894	5894	19 Administration Fund as provided in this Section, the
5895	5895	20 Department shall pay each month into the Road Fund the amount
5896	5896	21 estimated to represent 64% of the net revenue realized from
5897	5897	22 the taxes imposed on motor fuel and gasohol. Beginning on July
5898	5898	23 1, 2025, subject to the payment of amounts into the County and
5899	5899	24 Mass Transit District Fund, the Local Government Tax Fund, the
5900	5900	25 Build Illinois Fund, the McCormick Place Expansion Project
5901	5901	26 Fund, the Illinois Tax Increment Fund, the Energy
5902	5902
5903	5903
5904	5904
5905	5905
5906	5906
5907	5907	HB2806 - 156 - LRB103 26186 HLH 52545 b
5908	5908
5909	5909
5910	5910	HB2806- 157 -LRB103 26186 HLH 52545 b HB2806 - 157 - LRB103 26186 HLH 52545 b
5911	5911	HB2806 - 157 - LRB103 26186 HLH 52545 b
5912	5912	1 Infrastructure Fund, and the Tax Compliance and Administration
5913	5913	2 Fund as provided in this Section, the Department shall pay
5914	5914	3 each month into the Road Fund the amount estimated to
5915	5915	4 represent 80% of the net revenue realized from the taxes
5916	5916	5 imposed on motor fuel and gasohol. As used in this paragraph
5917	5917	6 "motor fuel" has the meaning given to that term in Section 1.1
5918	5918	7 of the Motor Fuel Tax Law, and "gasohol" has the meaning given
5919	5919	8 to that term in Section 3-40 of the Use Tax Act.
5920	5920	9 Of the remainder of the moneys received by the Department
5921	5921	10 pursuant to this Act, 75% thereof shall be paid into the State
5922	5922	11 treasury Treasury and 25% shall be reserved in a special
5923	5923	12 account and used only for the transfer to the Common School
5924	5924	13 Fund as part of the monthly transfer from the General Revenue
5925	5925	14 Fund in accordance with Section 8a of the State Finance Act.
5926	5926	15 The Department may, upon separate written notice to a
5927	5927	16 taxpayer, require the taxpayer to prepare and file with the
5928	5928	17 Department on a form prescribed by the Department within not
5929	5929	18 less than 60 days after receipt of the notice an annual
5930	5930	19 information return for the tax year specified in the notice.
5931	5931	20 Such annual return to the Department shall include a statement
5932	5932	21 of gross receipts as shown by the retailer's last Federal
5933	5933	22 income tax return. If the total receipts of the business as
5934	5934	23 reported in the Federal income tax return do not agree with the
5935	5935	24 gross receipts reported to the Department of Revenue for the
5936	5936	25 same period, the retailer shall attach to his annual return a
5937	5937	26 schedule showing a reconciliation of the 2 amounts and the
5938	5938
5939	5939
5940	5940
5941	5941
5942	5942
5943	5943	HB2806 - 157 - LRB103 26186 HLH 52545 b
5944	5944
5945	5945
5946	5946	HB2806- 158 -LRB103 26186 HLH 52545 b HB2806 - 158 - LRB103 26186 HLH 52545 b
5947	5947	HB2806 - 158 - LRB103 26186 HLH 52545 b
5948	5948	1 reasons for the difference. The retailer's annual return to
5949	5949	2 the Department shall also disclose the cost of goods sold by
5950	5950	3 the retailer during the year covered by such return, opening
5951	5951	4 and closing inventories of such goods for such year, costs of
5952	5952	5 goods used from stock or taken from stock and given away by the
5953	5953	6 retailer during such year, payroll information of the
5954	5954	7 retailer's business during such year and any additional
5955	5955	8 reasonable information which the Department deems would be
5956	5956	9 helpful in determining the accuracy of the monthly, quarterly
5957	5957	10 or annual returns filed by such retailer as provided for in
5958	5958	11 this Section.
5959	5959	12 If the annual information return required by this Section
5960	5960	13 is not filed when and as required, the taxpayer shall be liable
5961	5961	14 as follows:
5962	5962	15 (i) Until January 1, 1994, the taxpayer shall be
5963	5963	16 liable for a penalty equal to 1/6 of 1% of the tax due from
5964	5964	17 such taxpayer under this Act during the period to be
5965	5965	18 covered by the annual return for each month or fraction of
5966	5966	19 a month until such return is filed as required, the
5967	5967	20 penalty to be assessed and collected in the same manner as
5968	5968	21 any other penalty provided for in this Act.
5969	5969	22 (ii) On and after January 1, 1994, the taxpayer shall
5970	5970	23 be liable for a penalty as described in Section 3-4 of the
5971	5971	24 Uniform Penalty and Interest Act.
5972	5972	25 The chief executive officer, proprietor, owner or highest
5973	5973	26 ranking manager shall sign the annual return to certify the
5974	5974
5975	5975
5976	5976
5977	5977
5978	5978
5979	5979	HB2806 - 158 - LRB103 26186 HLH 52545 b
5980	5980
5981	5981
5982	5982	HB2806- 159 -LRB103 26186 HLH 52545 b HB2806 - 159 - LRB103 26186 HLH 52545 b
5983	5983	HB2806 - 159 - LRB103 26186 HLH 52545 b
5984	5984	1 accuracy of the information contained therein. Any person who
5985	5985	2 willfully signs the annual return containing false or
5986	5986	3 inaccurate information shall be guilty of perjury and punished
5987	5987	4 accordingly. The annual return form prescribed by the
5988	5988	5 Department shall include a warning that the person signing the
5989	5989	6 return may be liable for perjury.
5990	5990	7 The provisions of this Section concerning the filing of an
5991	5991	8 annual information return do not apply to a retailer who is not
5992	5992	9 required to file an income tax return with the United States
5993	5993	10 Government.
5994	5994	11 As soon as possible after the first day of each month, upon
5995	5995	12 certification of the Department of Revenue, the Comptroller
5996	5996	13 shall order transferred and the Treasurer shall transfer from
5997	5997	14 the General Revenue Fund to the Motor Fuel Tax Fund an amount
5998	5998	15 equal to 1.7% of 80% of the net revenue realized under this Act
5999	5999	16 for the second preceding month. Beginning April 1, 2000, this
6000	6000	17 transfer is no longer required and shall not be made.
6001	6001	18 Net revenue realized for a month shall be the revenue
6002	6002	19 collected by the State pursuant to this Act, less the amount
6003	6003	20 paid out during that month as refunds to taxpayers for
6004	6004	21 overpayment of liability.
6005	6005	22 For greater simplicity of administration, manufacturers,
6006	6006	23 importers and wholesalers whose products are sold at retail in
6007	6007	24 Illinois by numerous retailers, and who wish to do so, may
6008	6008	25 assume the responsibility for accounting and paying to the
6009	6009	26 Department all tax accruing under this Act with respect to
6010	6010
6011	6011
6012	6012
6013	6013
6014	6014
6015	6015	HB2806 - 159 - LRB103 26186 HLH 52545 b
6016	6016
6017	6017
6018	6018	HB2806- 160 -LRB103 26186 HLH 52545 b HB2806 - 160 - LRB103 26186 HLH 52545 b
6019	6019	HB2806 - 160 - LRB103 26186 HLH 52545 b
6020	6020	1 such sales, if the retailers who are affected do not make
6021	6021	2 written objection to the Department to this arrangement.
6022	6022	3 Any person who promotes, organizes, provides retail
6023	6023	4 selling space for concessionaires or other types of sellers at
6024	6024	5 the Illinois State Fair, DuQuoin State Fair, county fairs,
6025	6025	6 local fairs, art shows, flea markets and similar exhibitions
6026	6026	7 or events, including any transient merchant as defined by
6027	6027	8 Section 2 of the Transient Merchant Act of 1987, is required to
6028	6028	9 file a report with the Department providing the name of the
6029	6029	10 merchant's business, the name of the person or persons engaged
6030	6030	11 in merchant's business, the permanent address and Illinois
6031	6031	12 Retailers Occupation Tax Registration Number of the merchant,
6032	6032	13 the dates and location of the event and other reasonable
6033	6033	14 information that the Department may require. The report must
6034	6034	15 be filed not later than the 20th day of the month next
6035	6035	16 following the month during which the event with retail sales
6036	6036	17 was held. Any person who fails to file a report required by
6037	6037	18 this Section commits a business offense and is subject to a
6038	6038	19 fine not to exceed $250.
6039	6039	20 Any person engaged in the business of selling tangible
6040	6040	21 personal property at retail as a concessionaire or other type
6041	6041	22 of seller at the Illinois State Fair, county fairs, art shows,
6042	6042	23 flea markets and similar exhibitions or events, or any
6043	6043	24 transient merchants, as defined by Section 2 of the Transient
6044	6044	25 Merchant Act of 1987, may be required to make a daily report of
6045	6045	26 the amount of such sales to the Department and to make a daily
6046	6046
6047	6047
6048	6048
6049	6049
6050	6050
6051	6051	HB2806 - 160 - LRB103 26186 HLH 52545 b
6052	6052
6053	6053
6054	6054	HB2806- 161 -LRB103 26186 HLH 52545 b HB2806 - 161 - LRB103 26186 HLH 52545 b
6055	6055	HB2806 - 161 - LRB103 26186 HLH 52545 b
6056	6056	1 payment of the full amount of tax due. The Department shall
6057	6057	2 impose this requirement when it finds that there is a
6058	6058	3 significant risk of loss of revenue to the State at such an
6059	6059	4 exhibition or event. Such a finding shall be based on evidence
6060	6060	5 that a substantial number of concessionaires or other sellers
6061	6061	6 who are not residents of Illinois will be engaging in the
6062	6062	7 business of selling tangible personal property at retail at
6063	6063	8 the exhibition or event, or other evidence of a significant
6064	6064	9 risk of loss of revenue to the State. The Department shall
6065	6065	10 notify concessionaires and other sellers affected by the
6066	6066	11 imposition of this requirement. In the absence of notification
6067	6067	12 by the Department, the concessionaires and other sellers shall
6068	6068	13 file their returns as otherwise required in this Section.
6069	6069	14 (Source: P.A. 101-10, Article 15, Section 15-25, eff. 6-5-19;
6070	6070	15 101-10, Article 25, Section 25-120, eff. 6-5-19; 101-27, eff.
6071	6071	16 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
6072	6072	17 101-636, eff. 6-10-20; 102-634, eff. 8-27-21; 102-700, Article
6073	6073	18 60, Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
6074	6074	19 65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
6075	6075	20 1-1-23; revised 12-13-22.)
6076	6076	21 Section 99. Effective date. This Act takes effect upon
6077	6077	22 becoming law.
6078	6078
6079	6079
6080	6080
6081	6081
6082	6082
6083	6083	HB2806 - 161 - LRB103 26186 HLH 52545 b