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Illinois House Bill HB3856

Illinois 2023-2024 Regular Session

Illinois House Bill HB3856 Compare Versions

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1-Public Act 103-0363
21 HB3856 EnrolledLRB103 30981 DTM 57576 b HB3856 Enrolled LRB103 30981 DTM 57576 b
32 HB3856 Enrolled LRB103 30981 DTM 57576 b
4-AN ACT concerning State government.
5-Be it enacted by the People of the State of Illinois,
6-represented in the General Assembly:
7-ARTICLE 1.
8-Section 1-5. The Children and Family Services Act is
9-amended by changing Section 34.10 as follows:
10-(20 ILCS 505/34.10) (from Ch. 23, par. 5034.10)
11-Sec. 34.10. Home child care demonstration project;
12-conversion and renovation grants; Department of Human
13-Services.
14-(a) The legislature finds that the demand for quality
15-child care far outweighs the number of safe, quality spaces
16-for our children. The purpose of this Section is to increase
17-the number of child care providers by:
18-(1) developing a demonstration project to train
19-individuals to become home child care providers who are
20-able to establish and operate their own child care
21-facility; and
22-(2) providing grants to convert and renovate existing
23-facilities.
24-(b) The Department of Human Services may from
25-appropriations from the Child Care Development Block Grant
3+1 AN ACT concerning State government.
4+2 Be it enacted by the People of the State of Illinois,
5+3 represented in the General Assembly:
6+4 ARTICLE 1.
7+5 Section 1-5. The Children and Family Services Act is
8+6 amended by changing Section 34.10 as follows:
9+7 (20 ILCS 505/34.10) (from Ch. 23, par. 5034.10)
10+8 Sec. 34.10. Home child care demonstration project;
11+9 conversion and renovation grants; Department of Human
12+10 Services.
13+11 (a) The legislature finds that the demand for quality
14+12 child care far outweighs the number of safe, quality spaces
15+13 for our children. The purpose of this Section is to increase
16+14 the number of child care providers by:
17+15 (1) developing a demonstration project to train
18+16 individuals to become home child care providers who are
19+17 able to establish and operate their own child care
20+18 facility; and
21+19 (2) providing grants to convert and renovate existing
22+20 facilities.
23+21 (b) The Department of Human Services may from
24+22 appropriations from the Child Care Development Block Grant
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32-establish a demonstration project to train individuals to
33-become home child care providers who are able to establish and
34-operate their own home-based child care facilities. The
35-Department of Human Services is authorized to use funds for
36-this purpose from the child care and development funds
37-deposited into the DHS Special Purposes Trust Fund as
38-described in Section 12-10 of the Illinois Public Aid Code or
39-deposited into the Employment and Training Fund as described
40-in Section 12-10.3 of the Illinois Public Aid Code and, until
41-October 1, 1998, the Child Care and Development Fund created
42-by the 87th General Assembly. As an economic development
43-program, the project's focus is to foster individual
44-self-sufficiency through an entrepreneurial approach by the
45-creation of new jobs and opening of new small home-based child
46-care businesses. The demonstration project shall involve
47-coordination among State and county governments and the
48-private sector, including but not limited to: the community
49-college system, the Departments of Labor and Commerce and
50-Economic Opportunity, the State Board of Education, large and
51-small private businesses, nonprofit programs, unions, and
52-child care providers in the State.
53-The Department shall submit:
54-(1) a progress report on the demonstration project to
55-the legislature by one year after January 1, 1992 (the
56-effective date of Public Act 87-332) this amendatory Act
57-of 1991; and
58-
59-
60-(2) a final evaluation report on the demonstration
61-project, including findings and recommendations, to the
62-legislature by one year after the due date of the progress
63-report.
64-(c) The Department of Human Services may from
65-appropriations from the Child Care Development Block Grant
66-provide grants to family child care providers and center based
67-programs to convert and renovate existing facilities, to the
68-extent permitted by federal law, so additional family child
69-care homes and child care centers can be located in such
70-facilities.
71-(1) Applications for grants shall be made to the
72-Department and shall contain information as the Department
73-shall require by rule. Every applicant shall provide
74-assurance to the Department that:
75-(A) the facility to be renovated or improved shall
76-be used as family child care home or child care center
77-for a continuous period of at least 5 years;
78-(B) any family child care home or child care
79-center program located in a renovated or improved
80-facility shall be licensed by the Department;
81-(C) the program shall comply with applicable
82-federal and State laws prohibiting discrimination
83-against any person on the basis of race, color,
84-national origin, religion, creed, or sex;
85-(D) the grant shall not be used for purposes of
86-
87-
88-entertainment or perquisites;
89-(E) the applicant shall comply with any other
90-requirement the Department may prescribe to ensure
91-adherence to applicable federal, State, and county
92-laws;
93-(F) all renovations and improvements undertaken
94-with funds received under this Section shall comply
95-with all applicable State and county statutes and
96-ordinances including applicable building codes and
97-structural requirements of the Department; and
98-(G) the applicant shall indemnify and save
99-harmless the State and its officers, agents, and
100-employees from and against any and all claims arising
101-out of or resulting from the renovation and
102-improvements made with funds provided by this Section,
103-and, upon request of the Department, the applicant
104-shall procure sufficient insurance to provide that
105-indemnification.
106-(2) To receive a grant under this Section to convert
107-an existing facility into a family child care home or
108-child care center facility, the applicant shall:
109-(A) agree to make available to the Department of
110-Human Services all records it may have relating to the
111-operation of any family child care home and child care
112-center facility, and to allow State agencies to
113-monitor its compliance with the purpose of this
114-
115-
116-Section;
117-(B) agree that, if the facility is to be altered or
118-improved, or is to be used by other groups, moneys
119-appropriated by this Section shall be used for
120-renovating or improving the facility only to the
121-proportionate extent that the floor space will be used
122-by the child care program; and
123-(C) establish, to the satisfaction of the
124-Department that sufficient funds are available for the
125-effective use of the facility for the purpose for
126-which it is being renovated or improved.
127-(3) In selecting applicants for funding, the
128-Department shall make every effort to ensure that family
129-child care home or child care center facilities are
130-equitably distributed throughout the State according to
131-demographic need. The Department shall give priority
132-consideration to rural/Downstate areas of the State that
133-are currently experiencing a shortage of child care
134-services.
135-(4) In considering applications for grants to renovate
136-or improve an existing facility used for the operations of
137-a family child care home or child care center, the
138-Department shall give preference to applications to
139-renovate facilities most in need of repair to address
140-safety and habitability concerns. No grant shall be
141-disbursed unless an agreement is entered into between the
142-
143-
144-applicant and the State, by and through the Department.
145-The agreement shall include the assurances and conditions
146-required by this Section and any other terms which the
147-Department may require.
148-(Source: P.A. 99-933, eff. 1-27-17.)
149-(20 ILCS 505/5b rep.)
150-Section 1-10. The Children and Family Services Act is
151-amended by repealing Section 5b.
152-Section 1-15. The Department of Natural Resources Act is
153-amended by changing Section 1-15 as follows:
154-(20 ILCS 801/1-15)
155-Sec. 1-15. General powers and duties.
156-(a) It shall be the duty of the Department to investigate
157-practical problems, implement studies, conduct research and
158-provide assistance, information and data relating to the
159-technology and administration of the natural history,
160-entomology, zoology, and botany of this State; the geology and
161-natural resources of this State; the water and atmospheric
162-resources of this State; and the archeological and cultural
163-history of this State.
164-(b) The Department (i) shall obtain, store, and process
165-relevant data; recommend technological, administrative, and
166-legislative changes and developments; cooperate with other
167-
168-
169-federal, state, and local governmental research agencies,
170-facilities, or institutes in the selection of projects for
171-study; cooperate with the Board of Higher Education and with
172-the public and private colleges and universities in this State
173-in developing relevant interdisciplinary approaches to
174-problems; and evaluate curricula at all levels of education
175-and provide assistance to instructors and (ii) may sponsor an
176-annual conference of leaders in government, industry, health,
177-and education to evaluate the state of this State's
178-environment and natural resources.
179-(c) The Director, in accordance with the Personnel Code,
180-shall employ such personnel, provide such facilities, and
181-contract for such outside services as may be necessary to
182-carry out the purposes of the Department. Maximum use shall be
183-made of existing federal and state agencies, facilities, and
184-personnel in conducting research under this Act.
185-(c-5) The Department may use the services of, and enter
186-into necessary agreements with, outside entities for the
187-purpose of evaluating grant applications and for the purpose
188-of administering or monitoring compliance with grant
189-agreements. Contracts under this subsection shall not exceed 2
190-years in length.
191-(d) In addition to its other powers, the Department has
192-the following powers:
193-(1) To obtain, store, process, and provide data and
194-information related to the powers and duties of the
195-
196-
197-Department under this Act. This subdivision (d)(1) does
198-not give authority to the Department to require reports
199-from nongovernmental sources or entities.
200-(2) To cooperate with and support the Illinois Science
201-and Technology Advisory Committee and the Illinois
202-Coalition for the purpose of facilitating the effective
203-operations and activities of such entities. Support may
204-include, but need not be limited to, providing space for
205-the operations of the Committee and the Illinois
206-Coalition.
207-(e) The Department is authorized to make grants to local
208-not-for-profit organizations for the purposes of development,
209-maintenance and study of wetland areas.
210-(f) The Department has the authority to accept, receive
211-and administer on behalf of the State any gifts, bequests,
212-donations, income from property rental and endowments. Any
213-such funds received by the Department shall be deposited into
214-the DNR Special Projects Natural Resources Fund, a trust
215-special fund which is hereby created in the State treasury,
216-and used for the purposes of this Act or, when appropriate, for
217-such purposes and under such restrictions, terms and
218-conditions as are predetermined by the donor or grantor of
219-such funds or property. Any accrued interest from money
220-deposited into the DNR Special Projects Natural Resources Fund
221-shall be reinvested into the Fund and used in the same manner
222-as the principal. The Director shall maintain records which
223-
224-
225-account for and assure that restricted funds or property are
226-disbursed or used pursuant to the restrictions, terms or
227-conditions of the donor.
228-(g) The Department shall recognize, preserve, and promote
229-our special heritage of recreational hunting and trapping by
230-providing opportunities to hunt and trap in accordance with
231-the Wildlife Code.
232-(h) Within 5 years after the effective date of this
233-amendatory Act of the 102nd General Assembly, the Department
234-shall fly a United States Flag, an Illinois flag, and a POW/MIA
235-flag at all State parks. Donations may be made by groups and
236-individuals to the DNR Department's Special Projects Fund for
237-costs related to the implementation of this subsection.
238-(Source: P.A. 102-388, eff. 1-1-22; 102-699, eff. 4-19-22.)
239-Section 1-20. The Department of Professional Regulation
240-Law of the Civil Administrative Code of Illinois is amended by
241-changing Section 2105-300 as follows:
242-(20 ILCS 2105/2105-300) (was 20 ILCS 2105/61e)
243-Sec. 2105-300. Professions Indirect Cost Fund;
244-allocations; analyses.
245-(a) Appropriations for the direct and allocable indirect
246-costs of licensing and regulating each regulated profession,
247-trade, occupation, or industry are intended to be payable from
248-the fees and fines that are assessed and collected from that
249-
250-
251-profession, trade, occupation, or industry, to the extent that
252-those fees and fines are sufficient. In any fiscal year in
253-which the fees and fines generated by a specific profession,
254-trade, occupation, or industry are insufficient to finance the
255-necessary direct and allocable indirect costs of licensing and
256-regulating that profession, trade, occupation, or industry,
257-the remainder of those costs shall be financed from
258-appropriations payable from revenue sources other than fees
259-and fines. The direct and allocable indirect costs of the
260-Department identified in its cost allocation plans that are
261-not attributable to the licensing and regulation of a specific
262-profession, trade, or occupation, or industry or group of
263-professions, trades, occupations, or industries shall be
264-financed from appropriations from revenue sources other than
265-fees and fines.
266-(b) The Professions Indirect Cost Fund is hereby created
267-as a special fund in the State Treasury. The Except as provided
268-in subsection (e), the Fund may receive transfers of moneys
269-authorized by the Department from the cash balances in special
270-funds that receive revenues from the fees and fines associated
271-with the licensing of regulated professions, trades,
272-occupations, and industries by the Department. Moneys in the
273-Fund shall be invested and earnings on the investments shall
274-be retained in the Fund. Subject to appropriation, the
275-Department shall use moneys in the Fund to pay the ordinary and
276-necessary allocable indirect expenses associated with each of
277-
278-
279-the regulated professions, trades, occupations, and
280-industries.
281-(c) Before the beginning of each fiscal year, the
282-Department shall prepare a cost allocation analysis to be used
283-in establishing the necessary appropriation levels for each
284-cost purpose and revenue source. At the conclusion of each
285-fiscal year, the Department shall prepare a cost allocation
286-analysis reflecting the extent of the variation between how
287-the costs were actually financed in that year and the planned
288-cost allocation for that year. Variations between the planned
289-and actual cost allocations for the prior fiscal year shall be
290-adjusted into the Department's planned cost allocation for the
291-next fiscal year.
292-Each cost allocation analysis shall separately identify
293-the direct and allocable indirect costs of each regulated
294-profession, trade, occupation, or industry and the costs of
295-the Department's general public health and safety purposes.
296-The analyses shall determine whether the direct and allocable
297-indirect costs of each regulated profession, trade,
298-occupation, or industry and the costs of the Department's
299-general public health and safety purposes are sufficiently
300-financed from their respective funding sources. The Department
301-shall prepare the cost allocation analyses in consultation
302-with the respective regulated professions, trades,
303-occupations, and industries and shall make copies of the
304-analyses available to them in a timely fashion.
305-
306-
307-(d) The Except as provided in subsection (e), the
308-Department may direct the State Comptroller and Treasurer to
309-transfer moneys from the special funds that receive fees and
310-fines associated with regulated professions, trades,
311-occupations, and industries into the Professions Indirect Cost
312-Fund in accordance with the Department's cost allocation
313-analysis plan for the applicable fiscal year. For a given
314-fiscal year, the Department shall not direct the transfer of
315-moneys under this subsection from a special fund associated
316-with a specific regulated profession, trade, occupation, or
317-industry (or group of professions, trades, occupations, or
318-industries) in an amount exceeding the allocable indirect
319-costs associated with that profession, trade, occupation, or
320-industry (or group of professions, trades, occupations, or
321-industries) as provided in the cost allocation analysis for
322-that fiscal year and adjusted for allocation variations from
323-the prior fiscal year. No direct costs identified in the cost
324-allocation plan shall be used as a basis for transfers into the
325-Professions Indirect Cost Fund or for expenditures from the
326-Fund.
327-(e) (Blank). No transfer may be made to the Professions
328-Indirect Cost Fund under this Section from the Public Pension
329-Regulation Fund.
330-(Source: P.A. 99-227, eff. 8-3-15.)
331-Section 1-25. The Department of Public Health Powers and
332-
333-
334-Duties Law of the Civil Administrative Code of Illinois is
335-amended by changing Section 2310-130 as follows:
336-(20 ILCS 2310/2310-130) (was 20 ILCS 2310/55.82)
337-Sec. 2310-130. Medicare or Medicaid certification fee;
338-Health Care Facility and Program Survey Fund. To establish and
339-charge a fee to any facility or program applying to be
340-certified to participate in the Medicare program under Title
341-XVIII of the federal Social Security Act or in the Medicaid
342-program under Title XIX of the federal Social Security Act to
343-cover the costs associated with the application, inspection,
344-and survey of the facility or program and processing of the
345-application. The Department shall establish the fee by rule,
346-and the fee shall be based only on those application,
347-inspection, and survey and processing costs not reimbursed to
348-the State by the federal government. The fee shall be paid by
349-the facility or program before the application is processed.
350-The fees received by the Department under this Section
351-shall be deposited into the Long Term Care Monitor/Receiver
352-Health Care Facility and Program Survey Fund, which is hereby
353-created as a special fund in the State treasury. Moneys in the
354-Fund shall be appropriated to the Department and may be used
355-for any costs incurred by the Department, including personnel
356-costs, in the processing of applications for Medicare or
357-Medicaid certification.
358-Beginning July 1, 2011, the Department shall employ a
359-
360-
361-minimum of one surveyor for every 500 licensed long term care
362-beds. Beginning July 1, 2012, the Department shall employ a
363-minimum of one surveyor for every 400 licensed long term care
364-beds. Beginning July 1, 2013, the Department shall employ a
365-minimum of one surveyor for every 300 licensed long term care
366-beds.
367-The Department shall establish a surveyor development unit
368-funded from money deposited in the Long Term Care
369-Monitor/Receiver Fund.
370-(Source: P.A. 96-1372, eff. 7-29-10; 97-489, eff. 1-1-12.)
371-Section 1-30. The Illinois State Police Law of the Civil
372-Administrative Code of Illinois is amended by changing Section
373-2605-595 as follows:
374-(20 ILCS 2605/2605-595)
375-Sec. 2605-595. State Police Firearm Services Fund.
376-(a) There is created in the State treasury a special fund
377-known as the State Police Firearm Services Fund. The Fund
378-shall receive revenue under the Firearm Concealed Carry Act,
379-the Firearm Dealer License Certification Act, and Section 5 of
380-the Firearm Owners Identification Card Act. The Fund may also
381-receive revenue from grants, pass-through grants, donations,
382-appropriations, and any other legal source.
383-(a-5) (Blank). Notwithstanding any other provision of law
384-to the contrary, and in addition to any other transfers that
385-
386-
387-may be provided by law, on the effective date of this
388-amendatory Act of the 102nd General Assembly, or as soon
389-thereafter as practical, the State Comptroller shall direct
390-and the State Treasurer shall transfer the remaining balance
391-from the Firearm Dealer License Certification Fund into the
392-State Police Firearm Services Fund. Upon completion of the
393-transfer, the Firearm Dealer License Certification Fund is
394-dissolved, and any future deposits due to that Fund and any
395-outstanding obligations or liabilities of that Fund shall pass
396-to the State Police Firearm Services Fund.
397-(b) The Illinois State Police may use moneys in the Fund to
398-finance any of its lawful purposes, mandates, functions, and
399-duties under the Firearm Owners Identification Card Act, the
400-Firearm Dealer License Certification Act, and the Firearm
401-Concealed Carry Act, including the cost of sending notices of
402-expiration of Firearm Owner's Identification Cards, concealed
403-carry licenses, the prompt and efficient processing of
404-applications under the Firearm Owners Identification Card Act
405-and the Firearm Concealed Carry Act, the improved efficiency
406-and reporting of the LEADS and federal NICS law enforcement
407-data systems, and support for investigations required under
408-these Acts and law. Any surplus funds beyond what is needed to
409-comply with the aforementioned purposes shall be used by the
410-Illinois State Police to improve the Law Enforcement Agencies
411-Data System (LEADS) and criminal history background check
412-system.
413-
414-
415-(c) Investment income that is attributable to the
416-investment of moneys in the Fund shall be retained in the Fund
417-for the uses specified in this Section.
418-(Source: P.A. 102-505, eff. 8-20-21; 102-538, eff. 8-20-21.)
419-(20 ILCS 4005/8.5 rep.)
420-Section 1-35. The Illinois Vehicle Hijacking and Motor
421-Vehicle Theft Prevention and Insurance Verification Act is
422-amended by repealing Section 8.5.
423-Section 1-40. The State Finance Act is amended by changing
424-Sections 6p-1, 6p-8, 6z-82, and 8.16b and by adding Sections
425-5.991 and 5.992 as follows:
426-(30 ILCS 105/5.991 new)
427-Sec. 5.991. The Industrial Biotechnology Human Capital
428-Fund.
429-(30 ILCS 105/5.992 new)
430-Sec. 5.992. The Industrial Biotechnology Capital
431-Maintenance Fund.
432-(30 ILCS 105/6p-1) (from Ch. 127, par. 142p1)
433-Sec. 6p-1. The Technology Management Revolving Fund
434-(formerly known as the Statistical Services Revolving Fund)
435-shall be initially financed by a transfer of funds from the
436-
437-
438-General Revenue Fund. Thereafter, all fees and other monies
439-received by the Department of Innovation and Technology in
440-payment for information technology and related services
441-rendered pursuant to subsection (e) of Section 1-15 of the
442-Department of Innovation and Technology Act shall be paid into
443-the Technology Management Revolving Fund. All On and after
444-July 1, 2017, or after sufficient moneys have been received in
445-the Communications Revolving Fund to pay all Fiscal Year 2017
446-obligations payable from the Fund, whichever is later, all
447-fees and other moneys received by the Department of Innovation
448-and Technology Central Management Services in payment for
449-communications services rendered pursuant to the Department of
450-Innovation and Technology Act Central Management Services Law
451-of the Civil Administrative Code of Illinois or sale of
452-surplus State communications equipment shall be paid into the
453-Technology Management Revolving Fund. The money in this fund
454-shall be used by the Department of Innovation and Technology
455-as reimbursement for expenditures incurred in rendering
456-information technology and related services and, beginning
457-July 1, 2017, as reimbursement for expenditures incurred in
458-relation to communications services.
459-(Source: P.A. 101-81, eff. 7-12-19; 102-376, eff. 1-1-22.)
460-(30 ILCS 105/6p-8)
461-Sec. 6p-8. Court of Claims Federal Recovery Victim
462-Compensation Grant Fund. The Court of Claims Federal Recovery
463-
464-
465-Victim Compensation Grant Fund is created as a special fund in
466-the State treasury. The Fund shall consist of federal Victims
467-of Crime Act grant funds awarded to the Court of Claims from
468-the U.S. Department of Justice, Office of Justice Programs,
469-Office for Victims of Crime for the payment of claims pursuant
470-to the Crime Victims Compensation Act (740 ILCS 45/). All
471-moneys in the Fund shall be used for payment of claims pursuant
472-to the Crime Victims Compensation Act (740 ILCS 45/). The
473-General Assembly may appropriate moneys from the Court of
474-Claims Federal Recovery Victim Compensation Grant Fund to the
475-Court of Claims for the purpose of payment of claims pursuant
476-to the Crime Victims Compensation Act (740 ILCS 45/). On July
477-1, 2023, or as soon thereafter as practical, the State
478-Comptroller shall direct and the State Treasurer shall
479-transfer the remaining balance from the Court of Claims
480-Federal Recovery Victim Compensation Grant Fund into the Court
481-of Claims Federal Grant Fund. Upon completion of the transfer,
482-the Court of Claims Federal Recovery Victim Compensation Grant
483-Fund is dissolved, and any future deposits due to that Fund and
484-any outstanding obligations or liabilities of that Fund shall
485-pass to the Court of Claims Federal Grant Fund. This Section is
486-repealed on January 1, 2024.
487-(Source: P.A. 96-959, eff. 7-1-10.)
488-(30 ILCS 105/6z-82)
489-Sec. 6z-82. State Police Operations Assistance Fund.
490-
491-
492-(a) There is created in the State treasury a special fund
493-known as the State Police Operations Assistance Fund. The Fund
494-shall receive revenue under the Criminal and Traffic
495-Assessment Act. The Fund may also receive revenue from grants,
496-donations, appropriations, and any other legal source.
497-(a-5) (Blank). Notwithstanding any other provision of law
498-to the contrary, and in addition to any other transfers that
499-may be provided by law, on August 20, 2021 (the effective date
500-of Public Act 102-505), or as soon thereafter as practical,
501-the State Comptroller shall direct and the State Treasurer
502-shall transfer the remaining balance from the Over Dimensional
503-Load Police Escort Fund into the State Police Operations
504-Assistance Fund. Upon completion of the transfer, the Over
505-Dimensional Load Police Escort Fund is dissolved, and any
506-future deposits due to that Fund and any outstanding
507-obligations or liabilities of that Fund shall pass to the
508-State Police Operations Assistance Fund.
509-This Fund may charge, collect, and receive fees or moneys
510-as described in Section 15-312 of the Illinois Vehicle Code,
511-and receive all fees received by the Illinois State Police
512-under that Section. The moneys shall be used by the Illinois
513-State Police for its expenses in providing police escorts and
514-commercial vehicle enforcement activities.
515-(b) The Illinois State Police may use moneys in the Fund to
516-finance any of its lawful purposes or functions.
517-(c) Expenditures may be made from the Fund only as
518-
519-
520-appropriated by the General Assembly by law.
521-(d) Investment income that is attributable to the
522-investment of moneys in the Fund shall be retained in the Fund
523-for the uses specified in this Section.
524-(e) The State Police Operations Assistance Fund shall not
525-be subject to administrative chargebacks.
526-(f) (Blank).
527-(g) (Blank). Notwithstanding any other provision of State
528-law to the contrary, on or after July 1, 2021, in addition to
529-any other transfers that may be provided for by law, at the
530-direction of and upon notification from the Director of the
531-Illinois State Police, the State Comptroller shall direct and
532-the State Treasurer shall transfer amounts not exceeding
533-$7,000,000 into the State Police Operations Assistance Fund
534-from the State Police Services Fund.
535-(Source: P.A. 102-16, eff. 6-17-21; 102-505, eff. 8-20-21;
536-102-538, eff. 8-20-21; 102-813, eff. 5-13-22.)
537-(30 ILCS 105/8.16b) (from Ch. 127, par. 144.16b)
538-Sec. 8.16b. Appropriations for expenses related to
539-communications services pursuant to the Civil Administrative
540-Code of Illinois are payable from the Technology Management
541-Communications Revolving Fund. However, no contract shall be
542-entered into or obligation incurred for any expenditure from
543-the Technology Management Communications Revolving Fund until
544-after the purpose and amount has been approved in writing by
545-
546-
547-the Secretary of Innovation and Technology.
548-(Source: P.A. 100-611, eff. 7-20-18.)
549-(30 ILCS 105/5.287 rep.)
550-(30 ILCS 105/5.665 rep.)
551-(30 ILCS 105/5.730 rep.)
552-(30 ILCS 105/5.749 rep.)
553-(30 ILCS 105/5.759 rep.)
554-(30 ILCS 105/5.823 rep.)
555-(30 ILCS 105/6p-2 rep.)
556-Section 1-45. The State Finance Act is amended by
557-repealing Sections 5.287, 5.665, 5.730, 5.749, 5.759, 5.823,
558-and 6p-2.
559-Section 1-50. The State Property Control Act is amended by
560-changing Section 7c as follows:
561-(30 ILCS 605/7c)
562-Sec. 7c. Acquisition of Illinois State Police vehicles.
563-(a) The State Police Vehicle Fund is created as a special
564-fund in the State treasury. All moneys in the Fund, subject to
565-appropriation, shall be used by the Illinois State Police:
566-(1) for the acquisition of vehicles for the Illinois
567-State Police;
568-(2) for debt service on bonds issued to finance the
569-acquisition of vehicles for the Illinois State Police; or
570-
571-
572-(3) for the maintenance and operation of vehicles for
573-the Illinois State Police.
574-(b) (Blank). Notwithstanding any other provision of law to
575-the contrary, and in addition to any other transfers that may
576-be provided by law, on August 20, 2021 (the effective date of
577-Public Act 102-505), or as soon thereafter as practicable, the
578-State Comptroller shall direct and the State Treasurer shall
579-transfer the remaining balance from the State Police Vehicle
580-Maintenance Fund into the State Police Vehicle Fund. Upon
581-completion of the transfer, the State Police Vehicle
582-Maintenance Fund is dissolved, and any future deposits due to
583-that Fund and any outstanding obligations or liabilities of
584-that Fund shall pass to the State Police Vehicle Fund.
585-(Source: P.A. 102-505, eff. 8-20-21; 102-538, eff. 8-20-21;
586-102-813, eff. 5-13-22.)
587-Section 1-55. The Emergency Medical Services (EMS) Systems
588-Act is amended by changing Sections 3.86, 3.116, and 3.220 as
589-follows:
590-(210 ILCS 50/3.86)
591-Sec. 3.86. Stretcher van providers.
592-(a) In this Section, "stretcher van provider" means an
593-entity licensed by the Department to provide non-emergency
594-transportation of passengers on a stretcher in compliance with
595-this Act or the rules adopted by the Department pursuant to
596-
597-
598-this Act, utilizing stretcher vans.
599-(b) The Department has the authority and responsibility to
600-do the following:
601-(1) Require all stretcher van providers, both publicly
602-and privately owned, to be licensed by the Department.
603-(2) Establish licensing and safety standards and
604-requirements for stretcher van providers, through rules
605-adopted pursuant to this Act, including but not limited
606-to:
607-(A) Vehicle design, specification, operation, and
608-maintenance standards.
609-(B) Safety equipment requirements and standards.
610-(C) Staffing requirements.
611-(D) Annual license renewal.
612-(3) License all stretcher van providers that have met
613-the Department's requirements for licensure.
614-(4) Annually inspect all licensed stretcher van
615-providers, and relicense providers that have met the
616-Department's requirements for license renewal.
617-(5) Suspend, revoke, refuse to issue, or refuse to
618-renew the license of any stretcher van provider, or that
619-portion of a license pertaining to a specific vehicle
620-operated by a provider, after an opportunity for a
621-hearing, when findings show that the provider or one or
622-more of its vehicles has failed to comply with the
623-standards and requirements of this Act or the rules
624-
625-
626-adopted by the Department pursuant to this Act.
627-(6) Issue an emergency suspension order for any
628-provider or vehicle licensed under this Act when the
629-Director or his or her designee has determined that an
630-immediate or serious danger to the public health, safety,
631-and welfare exists. Suspension or revocation proceedings
632-that offer an opportunity for a hearing shall be promptly
633-initiated after the emergency suspension order has been
634-issued.
635-(7) Prohibit any stretcher van provider from
636-advertising, identifying its vehicles, or disseminating
637-information in a false or misleading manner concerning the
638-provider's type and level of vehicles, location, response
639-times, level of personnel, licensure status, or EMS System
640-participation.
641-(8) Charge each stretcher van provider a fee, to be
642-submitted with each application for licensure and license
643-renewal.
644-(c) A stretcher van provider may provide transport of a
645-passenger on a stretcher, provided the passenger meets all of
646-the following requirements:
647-(1) (Blank).
648-(2) He or she needs no medical monitoring or clinical
649-observation.
650-(3) He or she needs routine transportation to or from
651-a medical appointment or service if the passenger is
652-
653-
654-convalescent or otherwise bed-confined and does not
655-require clinical observation, aid, care, or treatment
656-during transport.
657-(d) A stretcher van provider may not transport a passenger
658-who meets any of the following conditions:
659-(1) He or she is being transported to a hospital for
660-emergency medical treatment.
661-(2) He or she is experiencing an emergency medical
662-condition or needs active medical monitoring, including
663-isolation precautions, supplemental oxygen that is not
664-self-administered, continuous airway management,
665-suctioning during transport, or the administration of
666-intravenous fluids during transport.
667-(e) (Blank). The Stretcher Van Licensure Fund is created
668-as a special fund within the State treasury. All fees received
669-by the Department in connection with the licensure of
670-stretcher van providers under this Section shall be deposited
671-into the fund. Moneys in the fund shall be subject to
672-appropriation to the Department for use in implementing this
673-Section.
674-(Source: P.A. 96-702, eff. 8-25-09; 96-1469, eff. 1-1-11;
675-97-689, eff. 6-14-12.)
676-(210 ILCS 50/3.116)
677-Sec. 3.116. Hospital Stroke Care; definitions. As used in
678-Sections 3.116 through 3.119, 3.130, and 3.200, and 3.226 of
679-
680-
681-this Act:
682-"Acute Stroke-Ready Hospital" means a hospital that has
683-been designated by the Department as meeting the criteria for
684-providing emergent stroke care. Designation may be provided
685-after a hospital has been certified or through application and
686-designation as such.
687-"Certification" or "certified" means certification, using
688-evidence-based standards, from a nationally recognized
689-certifying body approved by the Department.
690-"Comprehensive Stroke Center" means a hospital that has
691-been certified and has been designated as such.
692-"Designation" or "designated" means the Department's
693-recognition of a hospital as a Comprehensive Stroke Center,
694-Primary Stroke Center, or Acute Stroke-Ready Hospital.
695-"Emergent stroke care" is emergency medical care that
696-includes diagnosis and emergency medical treatment of acute
697-stroke patients.
698-"Emergent Stroke Ready Hospital" means a hospital that has
699-been designated by the Department as meeting the criteria for
700-providing emergent stroke care.
701-"Primary Stroke Center" means a hospital that has been
702-certified by a Department-approved, nationally recognized
703-certifying body and designated as such by the Department.
704-"Regional Stroke Advisory Subcommittee" means a
705-subcommittee formed within each Regional EMS Advisory
706-Committee to advise the Director and the Region's EMS Medical
707-
708-
709-Directors Committee on the triage, treatment, and transport of
710-possible acute stroke patients and to select the Region's
711-representative to the State Stroke Advisory Subcommittee. At
712-minimum, the Regional Stroke Advisory Subcommittee shall
713-consist of: one representative from the EMS Medical Directors
714-Committee; one EMS coordinator from a Resource Hospital; one
715-administrative representative or his or her designee from each
716-level of stroke care, including Comprehensive Stroke Centers
717-within the Region, if any, Primary Stroke Centers within the
718-Region, if any, and Acute Stroke-Ready Hospitals within the
719-Region, if any; one physician from each level of stroke care,
720-including one physician who is a neurologist or who provides
721-advanced stroke care at a Comprehensive Stroke Center in the
722-Region, if any, one physician who is a neurologist or who
723-provides acute stroke care at a Primary Stroke Center in the
724-Region, if any, and one physician who provides acute stroke
725-care at an Acute Stroke-Ready Hospital in the Region, if any;
726-one nurse practicing in each level of stroke care, including
727-one nurse from a Comprehensive Stroke Center in the Region, if
728-any, one nurse from a Primary Stroke Center in the Region, if
729-any, and one nurse from an Acute Stroke-Ready Hospital in the
730-Region, if any; one representative from both a public and a
731-private vehicle service provider that transports possible
732-acute stroke patients within the Region; the State-designated
733-regional EMS Coordinator; and a fire chief or his or her
734-designee from the EMS Region, if the Region serves a
735-
736-
737-population of more than 2,000,000. The Regional Stroke
738-Advisory Subcommittee shall establish bylaws to ensure equal
739-membership that rotates and clearly delineates committee
740-responsibilities and structure. Of the members first
741-appointed, one-third shall be appointed for a term of one
742-year, one-third shall be appointed for a term of 2 years, and
743-the remaining members shall be appointed for a term of 3 years.
744-The terms of subsequent appointees shall be 3 years.
745-"State Stroke Advisory Subcommittee" means a standing
746-advisory body within the State Emergency Medical Services
747-Advisory Council.
748-(Source: P.A. 102-687, eff. 12-17-21.)
749-(210 ILCS 50/3.220)
750-Sec. 3.220. EMS Assistance Fund.
751-(a) There is hereby created an "EMS Assistance Fund"
752-within the State treasury, for the purpose of receiving fines
753-and fees collected by the Illinois Department of Public Health
754-pursuant to this Act.
755-(b) (Blank).
756-(b-5) All licensing, testing, and certification fees
757-authorized by this Act, excluding ambulance licensure fees,
758-within this fund shall be used by the Department for
759-administration, oversight, and enforcement of activities
760-authorized under this Act.
761-(c) All other moneys within this fund shall be distributed
762-
763-
764-by the Department to the EMS Regions for disbursement in
765-accordance with protocols established in the EMS Region Plans,
766-for the purposes of organization, development and improvement
767-of Emergency Medical Services Systems, including but not
768-limited to training of personnel and acquisition, modification
769-and maintenance of necessary supplies, equipment and vehicles.
770-(d) All fees and fines collected pursuant to this Act
771-shall be deposited into the EMS Assistance Fund, except that
772-all fees collected under Section 3.86 in connection with the
773-licensure of stretcher van providers shall be deposited into
774-the Stretcher Van Licensure Fund.
775-(Source: P.A. 100-201, eff. 8-18-17.)
776-(210 ILCS 50/3.226 rep.)
777-Section 1-60. The Emergency Medical Services (EMS) Systems
778-Act is amended by repealing Section 3.226.
779-(225 ILCS 728/27 rep.)
780-Section 1-65. The Illinois Petroleum Education and
781-Marketing Act is amended by repealing Section 27.
782-Section 1-70. The Illinois Public Aid Code is amended by
783-changing Section 12-10 as follows:
784-(305 ILCS 5/12-10) (from Ch. 23, par. 12-10)
785-Sec. 12-10. DHS Special Purposes Trust Fund; uses. The DHS
786-
787-
788-Special Purposes Trust Fund, to be held outside the State
789-Treasury by the State Treasurer as ex-officio custodian, shall
790-consist of (1) any federal grants received under Section
791-12-4.6 that are not required by Section 12-5 to be paid into
792-the General Revenue Fund or transferred into the Local
793-Initiative Fund under Section 12-10.1 or deposited in the
794-Employment and Training Fund under Section 12-10.3 or in the
795-special account established and maintained in that Fund as
796-provided in that Section; (2) grants, gifts or legacies of
797-moneys or securities received under Section 12-4.18; (3)
798-grants received under Section 12-4.19; and (4) funds for child
799-care and development services that are not deposited into the
800-Employment and Training Fund under Section 12-10.3.
801-Disbursements from this Fund shall be only for the purposes
802-authorized by the aforementioned Sections.
803-Disbursements from this Fund shall be by warrants drawn by
804-the State Comptroller on receipt of vouchers duly executed and
805-certified by the Illinois Department of Human Services,
806-including payment to the Health Insurance Reserve Fund for
807-group insurance costs at the rate certified by the Department
808-of Central Management Services.
809-In addition to any other transfers that may be provided
810-for by law, the State Comptroller shall direct and the State
811-Treasurer shall transfer from the DHS Special Purposes Trust
812-Fund into the Governor's Grant Fund such amounts as may be
813-directed in writing by the Secretary of Human Services.
814-
815-
816-In addition to any other transfers that may be provided
817-for by law, the State Comptroller shall direct and the State
818-Treasurer shall transfer from the DHS Special Purposes Trust
819-Fund into the Employment and Training fund such amounts as may
820-be directed in writing by the Secretary of Human Services.
821-(Source: P.A. 101-10, eff. 6-5-19; 102-16, eff. 6-17-21.)
822-Section 1-75. The Medicaid Technical Assistance Act is
823-amended by changing Sections 185-20 and 185-25 as follows:
824-(305 ILCS 75/185-20)
825-Sec. 185-20. Federal financial participation. The
826-Department of Healthcare and Family Services, to the extent
827-allowable under federal law, shall maximize federal financial
828-participation for any moneys appropriated to the Department
829-for the Medicaid Technical Assistance Center. Any federal
830-financial participation funds obtained in accordance with this
831-Section shall be used for the further development and
832-expansion of the Medicaid Technical Assistance Center. All
833-federal financial participation funds obtained under this
834-subsection shall be deposited into the Medicaid Technical
835-Assistance Center Fund created under Section 185-25 25.
836-(Source: P.A. 102-4, eff. 4-27-21.)
837-(305 ILCS 75/185-25)
838-Sec. 185-25. Medicaid Technical Assistance Center Fund.
839-
840-
841-The Medicaid Technical Assistance Center Fund is created as a
842-special fund in the State treasury. The Fund shall consist of
843-any moneys appropriated to the Department of Healthcare and
844-Family Services for the purposes of this Act and any federal
845-financial participation funds obtained as provided under
846-Section 185-20 20. Subject to appropriation, moneys in the
847-Fund shall be used for carrying out the purposes of this Act
848-and for no other purpose. All interest earned on the moneys in
849-the Fund shall be deposited into the Fund.
850-(Source: P.A. 102-4, eff. 4-27-21.)
851-Section 1-80. The Environmental Protection Act is amended
852-by changing Section 55.6a as follows:
853-(415 ILCS 5/55.6a)
854-Sec. 55.6a. Emergency Public Health Fund.
855-(a) Moneys Beginning on July 1, 2003, moneys in the
856-Emergency Public Health Fund, subject to appropriation, shall
857-be allocated annually as follows: (i) $300,000 to the
858-University of Illinois for the purposes described in Section
859-55.6(c)(6) and (ii) subject to subsection (b) of this Section,
860-all remaining amounts to the Department of Public Health to be
861-used to make vector control grants and surveillance grants to
862-the Cook County Department of Public Health (for areas of the
863-County excluding the City of Chicago), to the City of Chicago
864-health department, and to other certified local health
865-
866-
867-departments. These grants shall be used for expenses related
868-to West Nile Virus and other vector-borne diseases. The amount
869-of each grant shall be based on population and need as
870-supported by information submitted to the Department of Public
871-Health. For the purposes of this Section, need shall be
872-determined by the Department based primarily upon surveillance
873-data and the number of positive human cases of West Nile Virus
874-and other vector-borne diseases occurring during the preceding
875-year and current year in the county or municipality seeking
876-the grant.
877-(b) (Blank). Beginning on July 31, 2003, on the last day of
878-each month, the State Comptroller shall order transferred and
879-the State Treasurer shall transfer the fees collected in the
880-previous month pursuant to item (1.5) of subsection (a) of
881-Section 55.8 from the Emergency Public Health Fund to the
882-Communications Revolving Fund. These transfers shall continue
883-until the cumulative total of the transfers is $3,000,000.
884-(Source: P.A. 100-327, eff. 8-24-17.)
885-Section 1-85. The Electric Vehicle Rebate Act is amended
886-by changing Section 40 as follows:
887-(415 ILCS 120/40)
888-Sec. 40. Appropriations from the Electric Vehicle Rebate
889-Fund.
890-(a) User Fees Funds. The Agency shall estimate the amount
891-
892-
893-of user fees expected to be collected under Section 35 of this
894-Act for each fiscal year. User fee funds shall be deposited
895-into and distributed from the Electric Vehicle Rebate
896-Alternate Fuels Fund in the following manner:
897-(1) An In each of fiscal years 1999, 2000, 2001, 2002,
898-and 2003, an amount not to exceed $200,000, and beginning
899-in fiscal year 2004 an annual amount not to exceed
900-$225,000, may be appropriated to the Agency from the
901-Electric Vehicle Rebate Alternate Fuels Fund to pay its
902-costs of administering the programs authorized by Section
903-27 of this Act. An Up to $200,000 may be appropriated to
904-the Office of the Secretary of State in each of fiscal
905-years 1999, 2000, 2001, 2002, and 2003 from the Alternate
906-Fuels Fund to pay the Secretary of State's costs of
907-administering the programs authorized under this Act.
908-Beginning in fiscal year 2004 and in each fiscal year
909-thereafter, an amount not to exceed $225,000 may be
910-appropriated to the Secretary of State from the Electric
911-Vehicle Rebate Alternate Fuels Fund to pay the Secretary
912-of State's costs of administering the programs authorized
913-under this Act.
914-(2) In fiscal year 2022 and each fiscal year
915-thereafter, after appropriation of the amounts authorized
916-by item (1) of subsection (a) of this Section, the
917-remaining moneys estimated to be collected during each
918-fiscal year shall be appropriated.
919-
920-
921-(3) (Blank).
922-(4) Moneys appropriated to fund the programs
923-authorized in Sections 25 and 30 shall be expended only
924-after they have been collected and deposited into the
925-Electric Vehicle Rebate Alternate Fuels Fund.
926-(b) General Revenue Fund Appropriations. General Revenue
927-Fund amounts appropriated to and deposited into the Electric
928-Vehicle Rebate Fund shall be distributed from the Electric
929-Vehicle Rebate Fund to fund the program authorized in Section
930-27.
931-(Source: P.A. 102-662, eff. 9-15-21.)
932-Section 1-90. The Cigarette Fire Safety Standard Act is
933-amended by changing Section 45 as follows:
934-(425 ILCS 8/45)
935-Sec. 45. Penalties.
936-(a) Any manufacturer, wholesale dealer, agent, or other
937-person or entity who knowingly sells cigarettes wholesale in
938-violation of item (3) of subsection (a) of Section 10 of this
939-Act shall be subject to a civil penalty not to exceed $10,000
940-for each sale of the cigarettes. Any retail dealer who
941-knowingly sells cigarettes in violation of Section 10 of this
942-Act shall be subject to the following: (i) a civil penalty not
943-to exceed $500 for each sale or offer for sale of cigarettes,
944-provided that the total number of cigarettes sold or offered
945-
946-
947-for sale in such sale does not exceed 1,000 cigarettes; (ii) a
948-civil penalty not to exceed $1,000 for each sale or offer for
949-sale of the cigarettes, provided that the total number of
950-cigarettes sold or offered for sale in such sale exceeds 1,000
951-cigarettes.
952-(b) In addition to any penalty prescribed by law, any
953-corporation, partnership, sole proprietor, limited
954-partnership, or association engaged in the manufacture of
955-cigarettes that knowingly makes a false certification pursuant
956-to Section 30 of this Act shall be subject to a civil penalty
957-not to exceed $10,000 for each false certification.
958-(c) Upon discovery by the Office of the State Fire
959-Marshal, the Department of Revenue, the Office of the Attorney
960-General, or a law enforcement agency that any person offers,
961-possesses for sale, or has made a sale of cigarettes in
962-violation of Section 10 of this Act, the Office of the State
963-Fire Marshal, the Department of Revenue, the Office of the
964-Attorney General, or the law enforcement agency may seize
965-those cigarettes possessed in violation of this Act.
966-(d) All The Cigarette Fire Safety Standard Act Fund is
967-established as a special fund in the State treasury. The Fund
968-shall consist of all moneys recovered by the Attorney General
969-from the assessment of civil penalties authorized by this
970-Section shall be deposited into the General Revenue Fund. The
971-moneys in the Fund shall, in addition to any moneys made
972-available for such purpose, be available, subject to
973-
974-
975-appropriation, to the Office of the State Fire Marshal for the
976-purpose of fire safety and prevention programs.
977-(e) (Blank). Notwithstanding any other provision of law,
978-in addition to any other transfers that may be provided by law,
979-on July 1, 2016, or as soon thereafter as practical, the State
980-Comptroller shall direct and the State Treasurer shall
981-transfer the remaining balance from the Cigarette Fire Safety
982-Standard Act Fund into the General Revenue Fund. Upon
983-completion of the transfers, the Cigarette Fire Safety
984-Standard Act Fund is dissolved, and any future deposits due to
985-that Fund and any outstanding obligations or liabilities of
986-that Fund pass to the General Revenue Fund.
987-(Source: P.A. 99-576, eff. 7-15-16.)
988-Section 1-95. The Herptiles-Herps Act is amended by
989-changing Sections 5-20, 10-40, 20-30, 25-30, 55-5, 65-5, 90-5,
990-105-35, 105-55, and 105-75 as follows:
991-(510 ILCS 68/5-20)
992-Sec. 5-20. Propagation of endangered or threatened
993-species.
994-(a) No person shall take or possess for the purpose of
995-propagation any of the herptiles listed in the Illinois
996-Endangered Species Protection Act, the federal Endangered
997-Species Act of 1973, or administrative rules unless authorized
998-by a Herptile Endangered and Threatened Species Propagation
999-
1000-
1001-permit issued by the Department. For the purpose of
1002-propagation only, a Herptile Endangered and Threatened Species
1003-Propagation permit shall allow a resident of this State to
1004-possess, propagate, or sell legally obtained endangered and
1005-threatened herptiles. The Department shall adopt rules
1006-relating to the acquisition, possession, and propagation of
1007-legally obtained endangered and threatened herptiles. The
1008-Department shall determine, by rule, the application, fees,
1009-duration, and other requirements necessary for the issuance or
1010-suspension or revocation of a Herptile Endangered and
1011-Threatened Species Propagation permit. All fees collected from
1012-the issuance of a Herptile Endangered and Threatened Species
1013-Propagation permit shall be deposited into the Illinois
1014-Wildlife Preservation Fund.
1015-(b) Any person issued a Herptile Endangered and Threatened
1016-Species Propagation permit by the Department who is in
1017-possession of a threatened or endangered (T/E) herptile
1018-species shall be exempt from an individual's overall
1019-possession limit under the permitting system set forth in this
1020-Act. However, the holder of a Herptile Endangered and
1021-Threatened Species Propagation permit is not exempt from the
1022-species limitations set forth in the administrative rules
1023-regarding the Herptile Endangered and Threatened Species
1024-Propagation permit. Any species occurring on the federal T/E
1025-list also requires a Department permit for possession,
1026-propagation, sale, or offer for sale unless otherwise
1027-
1028-
1029-permitted under this Act or administrative rule.
1030-(c) (Blank).
1031-(d) Federally licensed exhibits shall not be exempt from
1032-the Illinois Endangered Species Protection Act, this Act, or
1033-administrative rule.
1034-(e) Any changes in threatened or endangered species
1035-inventory for herptiles by current, existing Herptile
1036-Endangered and Threatened Species Propagation permit holders
1037-shall be reported to the Department in writing no later than
1038-the first business day after that change occurred.
1039-Applications for permits to possess and take herptiles shall
1040-be reviewed by the Department as provided by this Act or
1041-administrative rule.
1042-(f) (Blank).
1043-(g) (Blank).
1044-(h) (Blank).
1045-(i) (Blank).
1046-(Source: P.A. 102-315, eff. 1-1-22.)
1047-(510 ILCS 68/10-40)
1048-Sec. 10-40. Additional regulations. Venomous reptiles
1049-shall not be bred, sold, or offered for sale within this State.
1050-The Department may approve limited transfers among existing
1051-permittees as set forth in administrative rule.
1052-As determined by the Department, non-residents may apply
1053-for a permit not to exceed 15 consecutive days to use venomous
1054-
1055-
1056-reptiles in bona fide educational programs. The fee for the
1057-permit shall be set by administrative rule, and all fees shall
1058-be deposited into the Illinois Wildlife Preservation Fund.
1059-(Source: P.A. 102-315, eff. 1-1-22.)
1060-(510 ILCS 68/20-30)
1061-Sec. 20-30. Additional regulations. Crocodilians shall not
1062-be bred, sold, or offered for sale within this State. However,
1063-the Department may approve, by rule, limited transfers among
1064-existing permittees.
1065-As determined by the Department through administrative
1066-rule, non-residents may apply for a permit not to exceed 15
1067-consecutive days to use crocodilians in bona fide educational
1068-programs. The fee for this permit shall be set by
1069-administrative rule, and all fees shall be deposited into the
1070-Illinois Wildlife Preservation Fund.
1071-(Source: P.A. 102-315, eff. 1-1-22.)
1072-(510 ILCS 68/25-30)
1073-Sec. 25-30. Additional regulations. Monitor lizards shall
1074-not be bred, sold, or offered for sale within this State.
1075-However, the Department may approve, by rule, limited
1076-transfers among existing permittees.
1077-As determined by the Department, non-residents may apply
1078-for a permit not to exceed 15 consecutive days to use monitor
1079-lizards in bona fide educational programs. The fee for the
1080-
1081-
1082-permit shall be set by administrative rule, and all fees shall
1083-be deposited into the Illinois Wildlife Preservation Fund.
1084-(Source: P.A. 102-315, eff. 1-1-22.)
1085-(510 ILCS 68/55-5)
1086-Sec. 55-5. Permit application and fees. An applicant for
1087-a Herpetoculture permit must file an application with the
1088-Department on a form provided by the Department. The
1089-application must include all information and requirements as
1090-set forth by administrative rule. The application for these
1091-permits shall be reviewed by the Department to determine if a
1092-permit will be issued.
1093-An annual permit renewal must be accompanied by a
1094-non-refundable fee as set by the Department. The annual fee
1095-for a residential Herpetoculture permit shall be set by
1096-administrative rule. The Department shall adopt, by
1097-administrative rule, any additional procedures for the renewal
1098-of a Herpetoculture permit. All fees shall be deposited into
1099-the Illinois Wildlife Preservation Fund.
1100-As determined by administrative rule, non-residents may
1101-apply for a permit not to exceed 15 consecutive days to
1102-commercialize herptiles indigenous to this State as outlined
1103-in this Article. The application, procedures, and fee for the
1104-permit and permit renewal shall be set by administrative rule,
1105-and all fees shall be deposited into the Illinois Wildlife
1106-Preservation Fund.
1107-
1108-
1109-(Source: P.A. 102-315, eff. 1-1-22.)
1110-(510 ILCS 68/65-5)
1111-Sec. 65-5. Permit application and fees. An applicant for a
1112-Herptile Special Use permit must file an application with the
1113-Department on a form provided by the Department. The
1114-application must include all information and requirements as
1115-set forth by administrative rule.
1116-The annual fee for a residential Herptile Special Use
1117-permit shall be set by administrative rule. The Herptile
1118-Special Use permit shall not be based on the number of special
1119-use herptile kept by an owner or possessor. All fees shall be
1120-deposited into the Illinois Wildlife Preservation Fund.
1121-The Department shall adopt, by administrative rule,
1122-procedures for the renewal of annual Herptile Special Use
1123-permits.
1124-Any person possessing and in legal possession of a special
1125-use herptile as stipulated in this Article that no longer
1126-wishes to keep the herptile may be assisted by the Department,
1127-at no charge to them and without prosecution, to place the
1128-special use herptile in a new home, within 30 days after the
1129-effective date of this Act.
1130-The Department may issue a Limited Entry permit to an
1131-applicant who: (i) is not a resident of this State; (ii)
1132-complies with the requirements of this Act and all rules
1133-adopted by the Department under the authority of this Act;
1134-
1135-
1136-(iii) provides proof to the Department that he or she shall,
1137-during the permit term, maintain sufficient liability
1138-insurance coverage; (iv) pays to the Department, along with
1139-each application for a Limited Entry permit, a non-refundable
1140-fee as set by administrative rule, which the Department shall
1141-deposit into the Illinois Wildlife Preservation Fund; and (v)
1142-uses the herptile for an activity authorized in the Limited
1143-Entry permit. A Limited Entry permit shall be valid for not
1144-more than 15 consecutive days. The application, review, and
1145-procedures to obtain or renew a Limited Entry permit shall be
1146-set by administrative rule.
1147-(Source: P.A. 102-315, eff. 1-1-22.)
1148-(510 ILCS 68/90-5)
1149-Sec. 90-5. Penalties.
1150-(a) Unless otherwise stated in this Act, a violation of
1151-this Act is a Class A misdemeanor.
1152-(b) A person who violates Article 85 of this Act is guilty
1153-of a Class A misdemeanor for a first offense and a Class 4
1154-felony for a second or subsequent offense.
1155-(c) A person who violates Article 75 of this Act is guilty
1156-of a Class B misdemeanor. A violation of the record keeping
1157-requirement for each individual special use herptile
1158-constitutes a separate offense.
1159-(d) Any person who takes, possesses, captures, kills, or
1160-disposes of any herptile protected under this Act in violation
1161-
1162-
1163-of this Act is guilty of a Class B misdemeanor unless otherwise
1164-stated in this Act.
1165-(e) All fines and penalties collected under the authority
1166-of this Act or its administrative rules shall be deposited
1167-into the Illinois Wildlife Preservation Fund.
1168-(Source: P.A. 102-315, eff. 1-1-22.)
1169-(510 ILCS 68/105-35)
1170-Sec. 105-35. Collection of fines. All fines provided for
1171-by this Act shall be collected and remitted to the Illinois
1172-Department's Wildlife Preservation Fund, within 30 days after
1173-the collection of the fine, by the clerk of the circuit court
1174-collecting the fines who shall submit at the same time to the
1175-Department a statement of the names of the persons so fined and
1176-the name of the arresting officer, the offense committed, the
1177-amount of the fine, and the date of the conviction.
1178-(Source: P.A. 102-315, eff. 1-1-22.)
1179-(510 ILCS 68/105-55)
1180-Sec. 105-55. Illegal collecting devices; public nuisance.
1181-Every collecting device, including seines, nets, traps,
1182-pillowcases, bags, snake hooks or tongs, or any electrical
1183-device or any other devices including vehicles or conveyance,
1184-watercraft, or aircraft used or operated illegally or
1185-attempted to be used or operated illegally by any person in
1186-taking, transporting, holding, or conveying any herptile life
1187-
1188-
1189-or any part or parts of a herptile, contrary to this Act,
1190-including administrative rules, shall be deemed a public
1191-nuisance and therefore illegal and subject to seizure and
1192-confiscation by any authorized employee of the Department.
1193-Upon the seizure of this item, the Department shall take and
1194-hold the item until disposed of as provided in this Act.
1195-Upon the seizure of any device because of its illegal use,
1196-the officer or authorized employee of the Department making
1197-the seizure shall, as soon as reasonably possible, cause a
1198-complaint to be filed before the circuit court and a summons to
1199-be issued requiring the owner or person in possession of the
1200-property to appear in court and show cause why the device
1201-seized should not be forfeited to the State. Upon the return of
1202-the summons duly served or upon posting or publication of
1203-notice as provided in this Act, the court shall proceed to
1204-determine the question of the illegality of the use of the
1205-seized property. Upon judgment being entered that the property
1206-was illegally used, an order shall be entered providing for
1207-the forfeiture of the seized property to the State. The owner
1208-of the property may have a jury determine the illegality of its
1209-use and shall have the right of an appeal as in other civil
1210-cases. Confiscation or forfeiture shall not preclude or
1211-mitigate against prosecution and assessment of penalties
1212-provided in this Act.
1213-Upon seizure of any property under circumstances
1214-supporting a reasonable belief that the property was
1215-
1216-
1217-abandoned, lost, stolen, or otherwise illegally possessed or
1218-used contrary to this Act, except property seized during a
1219-search or arrest, and ultimately returned, destroyed, or
1220-otherwise disposed of under order of a court in accordance
1221-with this Act, the authorized employee of the Department shall
1222-make reasonable inquiry and efforts to identify and notify the
1223-owner or other person entitled to possession of the property
1224-and shall return the property after the person provides
1225-reasonable and satisfactory proof of his or her ownership or
1226-right to possession and reimburses the Department for all
1227-reasonable expenses of custody. If the identity or location of
1228-the owner or other person entitled to possession of the
1229-property has not been ascertained within 6 months after the
1230-Department obtains possession, the Department shall effectuate
1231-the sale of the property for cash to the highest bidder at a
1232-public auction. The owner or other person entitled to
1233-possession of the property may claim and recover possession of
1234-the property at any time before its sale at public auction upon
1235-providing reasonable and satisfactory proof of ownership or
1236-right of possession and reimbursing the Department for all
1237-reasonable expenses of custody.
1238-Any property forfeited to the State by court order under
1239-this Section may be disposed of by public auction, except that
1240-any property that is the subject of a court order shall not be
1241-disposed of pending appeal of the order. The proceeds of the
1242-sales at auction shall be deposited in the Illinois Wildlife
1243-
1244-
1245-Preservation Fund.
1246-The Department shall pay all costs of posting or
1247-publication of notices required by this Section.
1248-Property seized or forfeited under this Section is subject
1249-to reporting under the Seizure and Forfeiture Reporting Act.
1250-(Source: P.A. 102-315, eff. 1-1-22.)
1251-(510 ILCS 68/105-75)
1252-Sec. 105-75. Illinois Wildlife Preservation Fund;
1253-disposition of money received. All fees, fines, income of
1254-whatever kind or nature derived from herptile activities
1255-regulated by this Act on lands, waters, or both under the
1256-jurisdiction or control of the Department and all penalties
1257-collected under this Act shall be deposited into the State
1258-treasury and shall be set apart in a special fund known as the
1259-Illinois Wildlife Preservation Fund.
1260-(Source: P.A. 102-315, eff. 1-1-22.)
1261-Section 1-100. The Unified Code of Corrections is amended
1262-by changing Sections 5-9-1.4 and 5-9-1.9 as follows:
1263-(730 ILCS 5/5-9-1.4) (from Ch. 38, par. 1005-9-1.4)
1264-Sec. 5-9-1.4. (a) "Crime laboratory" means any
1265-not-for-profit laboratory registered with the Drug Enforcement
1266-Administration of the United States Department of Justice,
1267-substantially funded by a unit or combination of units of
1268-
1269-
1270-local government or the State of Illinois, which regularly
1271-employs at least one person engaged in the analysis of
1272-controlled substances, cannabis, methamphetamine, or steroids
1273-for criminal justice agencies in criminal matters and provides
1274-testimony with respect to such examinations.
1275-(b) (Blank).
1276-(c) In addition to any other disposition made pursuant to
1277-the provisions of the Juvenile Court Act of 1987, any minor
1278-adjudicated delinquent for an offense which if committed by an
1279-adult would constitute a violation of the Cannabis Control
1280-Act, the Illinois Controlled Substances Act, the
1281-Methamphetamine Control and Community Protection Act, or the
1282-Steroid Control Act shall be required to pay a criminal
1283-laboratory analysis assessment of $100 for each adjudication.
1284-Upon verified petition of the minor, the court may suspend
1285-payment of all or part of the assessment if it finds that the
1286-minor does not have the ability to pay the assessment. The
1287-parent, guardian, or legal custodian of the minor may pay some
1288-or all of such assessment on the minor's behalf.
1289-(d) All criminal laboratory analysis fees provided for by
1290-this Section shall be collected by the clerk of the court and
1291-forwarded to the appropriate crime laboratory fund as provided
1292-in subsection (f).
1293-(e) Crime laboratory funds shall be established as
1294-follows:
1295-(1) Any unit of local government which maintains a
1296-
1297-
1298-crime laboratory may establish a crime laboratory fund
1299-within the office of the county or municipal treasurer.
1300-(2) Any combination of units of local government which
1301-maintains a crime laboratory may establish a crime
1302-laboratory fund within the office of the treasurer of the
1303-county where the crime laboratory is situated.
1304-(3) The State Crime Laboratory Fund is hereby created
1305-as a special fund in the State Treasury. Notwithstanding
1306-any other provision of law to the contrary, and in
1307-addition to any other transfers that may be provided by
1308-law, on August 20, 2021 (the effective date of Public Act
1309-102-505), or as soon thereafter as practical, the State
1310-Comptroller shall direct and the State Treasurer shall
1311-transfer the remaining balance from the State Offender DNA
1312-Identification System Fund into the State Crime Laboratory
1313-Fund. Upon completion of the transfer, the State Offender
1314-DNA Identification System Fund is dissolved, and any
1315-future deposits due to that Fund and any outstanding
1316-obligations or liabilities of that Fund shall pass to the
1317-State Crime Laboratory Fund.
1318-(f) The analysis assessment provided for in subsection (c)
1319-of this Section shall be forwarded to the office of the
1320-treasurer of the unit of local government that performed the
1321-analysis if that unit of local government has established a
1322-crime laboratory fund, or to the State Crime Laboratory Fund
1323-if the analysis was performed by a laboratory operated by the
1324-
1325-
1326-Illinois State Police. If the analysis was performed by a
1327-crime laboratory funded by a combination of units of local
1328-government, the analysis assessment shall be forwarded to the
1329-treasurer of the county where the crime laboratory is situated
1330-if a crime laboratory fund has been established in that
1331-county. If the unit of local government or combination of
1332-units of local government has not established a crime
1333-laboratory fund, then the analysis assessment shall be
1334-forwarded to the State Crime Laboratory Fund.
1335-(g) Moneys deposited into a crime laboratory fund created
1336-pursuant to paragraph (1) or (2) of subsection (e) of this
1337-Section shall be in addition to any allocations made pursuant
1338-to existing law and shall be designated for the exclusive use
1339-of the crime laboratory. These uses may include, but are not
1340-limited to, the following:
1341-(1) costs incurred in providing analysis for
1342-controlled substances in connection with criminal
1343-investigations conducted within this State;
1344-(2) purchase and maintenance of equipment for use in
1345-performing analyses; and
1346-(3) continuing education, training, and professional
1347-development of forensic scientists regularly employed by
1348-these laboratories.
1349-(h) Moneys deposited in the State Crime Laboratory Fund
1350-created pursuant to paragraph (3) of subsection (d) of this
1351-Section shall be used by State crime laboratories as
1352-
1353-
1354-designated by the Director of the Illinois State Police. These
1355-funds shall be in addition to any allocations made pursuant to
1356-existing law and shall be designated for the exclusive use of
1357-State crime laboratories or for the sexual assault evidence
1358-tracking system created under Section 50 of the Sexual Assault
1359-Evidence Submission Act. These uses may include those
1360-enumerated in subsection (g) of this Section.
1361-(Source: P.A. 101-377, eff. 8-16-19; 102-505, eff. 8-20-21;
1362-102-538, eff. 8-20-21; 102-813, eff. 5-13-22.)
1363-(730 ILCS 5/5-9-1.9)
1364-Sec. 5-9-1.9. DUI analysis fee.
1365-(a) "Crime laboratory" means a not-for-profit laboratory
1366-substantially funded by a single unit or combination of units
1367-of local government or the State of Illinois that regularly
1368-employs at least one person engaged in the DUI analysis of
1369-blood, other bodily substance, and urine for criminal justice
1370-agencies in criminal matters and provides testimony with
1371-respect to such examinations.
1372-"DUI analysis" means an analysis of blood, other bodily
1373-substance, or urine for purposes of determining whether a
1374-violation of Section 11-501 of the Illinois Vehicle Code has
1375-occurred.
1376-(b) (Blank).
1377-(c) In addition to any other disposition made under the
1378-provisions of the Juvenile Court Act of 1987, any minor
1379-
1380-
1381-adjudicated delinquent for an offense which if committed by an
1382-adult would constitute a violation of Section 11-501 of the
1383-Illinois Vehicle Code shall pay a crime laboratory DUI
1384-analysis assessment of $150 for each adjudication. Upon
1385-verified petition of the minor, the court may suspend payment
1386-of all or part of the assessment if it finds that the minor
1387-does not have the ability to pay the assessment. The parent,
1388-guardian, or legal custodian of the minor may pay some or all
1389-of the assessment on the minor's behalf.
1390-(d) All crime laboratory DUI analysis assessments provided
1391-for by this Section shall be collected by the clerk of the
1392-court and forwarded to the appropriate crime laboratory DUI
1393-fund as provided in subsection (f).
1394-(e) Crime laboratory funds shall be established as
1395-follows:
1396-(1) A unit of local government that maintains a crime
1397-laboratory may establish a crime laboratory DUI fund
1398-within the office of the county or municipal treasurer.
1399-(2) Any combination of units of local government that
1400-maintains a crime laboratory may establish a crime
1401-laboratory DUI fund within the office of the treasurer of
1402-the county where the crime laboratory is situated.
1403-(3) (Blank).
1404-(f) The analysis assessment provided for in subsection (c)
1405-of this Section shall be forwarded to the office of the
1406-treasurer of the unit of local government that performed the
1407-
1408-
1409-analysis if that unit of local government has established a
1410-crime laboratory DUI fund, or remitted to the State Treasurer
1411-for deposit into the State Crime Laboratory Fund if the
1412-analysis was performed by a laboratory operated by the
1413-Illinois State Police. If the analysis was performed by a
1414-crime laboratory funded by a combination of units of local
1415-government, the analysis assessment shall be forwarded to the
1416-treasurer of the county where the crime laboratory is situated
1417-if a crime laboratory DUI fund has been established in that
1418-county. If the unit of local government or combination of
1419-units of local government has not established a crime
1420-laboratory DUI fund, then the analysis assessment shall be
1421-remitted to the State Treasurer for deposit into the State
1422-Crime Laboratory Fund.
1423-(g) Moneys deposited into a crime laboratory DUI fund
1424-created under paragraphs (1) and (2) of subsection (e) of this
1425-Section shall be in addition to any allocations made pursuant
1426-to existing law and shall be designated for the exclusive use
1427-of the crime laboratory. These uses may include, but are not
1428-limited to, the following:
1429-(1) Costs incurred in providing analysis for DUI
1430-investigations conducted within this State.
1431-(2) Purchase and maintenance of equipment for use in
1432-performing analyses.
1433-(3) Continuing education, training, and professional
1434-development of forensic scientists regularly employed by
1435-
1436-
1437-these laboratories.
1438-(h) Moneys deposited in the State Crime Laboratory Fund
1439-shall be used by State crime laboratories as designated by the
1440-Director of the Illinois State Police. These funds shall be in
1441-addition to any allocations made according to existing law and
1442-shall be designated for the exclusive use of State crime
1443-laboratories. These uses may include those enumerated in
1444-subsection (g) of this Section.
1445-(i) (Blank). Notwithstanding any other provision of law to
1446-the contrary and in addition to any other transfers that may be
1447-provided by law, on June 17, 2021 (the effective date of Public
1448-Act 102-16), or as soon thereafter as practical, the State
1449-Comptroller shall direct and the State Treasurer shall
1450-transfer the remaining balance from the State Police DUI Fund
1451-into the State Police Operations Assistance Fund. Upon
1452-completion of the transfer, the State Police DUI Fund is
1453-dissolved, and any future deposits due to that Fund and any
1454-outstanding obligations or liabilities of that Fund shall pass
1455-to the State Police Operations Assistance Fund.
1456-(Source: P.A. 102-16, eff. 6-17-21; 102-145, eff. 7-23-21;
1457-102-538, eff. 8-20-21; 102-813, eff. 5-13-22.)
1458-ARTICLE 2.
1459-(20 ILCS 605/605-550 rep.)
1460-(20 ILCS 605/605-332 rep.)
1461-
1462-
1463-Section 2-10. The Department of Commerce and Economic
1464-Opportunity Law of the Civil Administrative Code of Illinois
1465-is amended by repealing Section 605-332 and 605-550.
1466-(30 ILCS 105/5h rep.)
1467-(30 ILCS 105/5.543 rep.)
1468-(30 ILCS 105/6z-54 rep.)
1469-Section 2-15. The State Finance Act is amended by
1470-repealing Sections 5h, 5.543, and 6z-54.
1471-Section 2-25. The Illinois Procurement Code is amended by
1472-changing Section 25-55 as follows:
1473-(30 ILCS 500/25-55)
1474-Sec. 25-55. Annual reports. Every printed annual report
1475-produced by a State agency shall bear a statement indicating
1476-whether it was printed by the State of Illinois or by contract
1477-and indicating the printing cost per copy and the number of
1478-copies printed. The Department of Central Management Services
1479-shall prepare and submit to the General Assembly on the fourth
1480-Wednesday of January in each year a report setting forth with
1481-respect to each State agency for the calendar year immediately
1482-preceding the calendar year in which the report is filed the
1483-total quantity of annual reports printed, the total cost, and
1484-the cost per copy and the cost per page of the annual report of
1485-the State agency printed during the calendar year covered by
1486-
1487-
1488-the report.
1489-(Source: P.A. 90-572, eff. date - See Sec. 99-5.)
1490-Section 2-30. The Use Tax Act is amended by changing
1491-Section 9 as follows:
1492-(35 ILCS 105/9) (from Ch. 120, par. 439.9)
1493-Sec. 9. Except as to motor vehicles, watercraft, aircraft,
1494-and trailers that are required to be registered with an agency
1495-of this State, each retailer required or authorized to collect
1496-the tax imposed by this Act shall pay to the Department the
1497-amount of such tax (except as otherwise provided) at the time
1498-when he is required to file his return for the period during
1499-which such tax was collected, less a discount of 2.1% prior to
1500-January 1, 1990, and 1.75% on and after January 1, 1990, or $5
1501-per calendar year, whichever is greater, which is allowed to
1502-reimburse the retailer for expenses incurred in collecting the
1503-tax, keeping records, preparing and filing returns, remitting
1504-the tax and supplying data to the Department on request. When
1505-determining the discount allowed under this Section, retailers
1506-shall include the amount of tax that would have been due at the
1507-6.25% rate but for the 1.25% rate imposed on sales tax holiday
1508-items under Public Act 102-700 this amendatory Act of the
1509-102nd General Assembly. The discount under this Section is not
1510-allowed for the 1.25% portion of taxes paid on aviation fuel
1511-that is subject to the revenue use requirements of 49 U.S.C.
1512-
1513-
1514-47107(b) and 49 U.S.C. 47133. When determining the discount
1515-allowed under this Section, retailers shall include the amount
1516-of tax that would have been due at the 1% rate but for the 0%
1517-rate imposed under Public Act 102-700 this amendatory Act of
1518-the 102nd General Assembly. In the case of retailers who
1519-report and pay the tax on a transaction by transaction basis,
1520-as provided in this Section, such discount shall be taken with
1521-each such tax remittance instead of when such retailer files
1522-his periodic return. The discount allowed under this Section
1523-is allowed only for returns that are filed in the manner
1524-required by this Act. The Department may disallow the discount
1525-for retailers whose certificate of registration is revoked at
1526-the time the return is filed, but only if the Department's
1527-decision to revoke the certificate of registration has become
1528-final. A retailer need not remit that part of any tax collected
1529-by him to the extent that he is required to remit and does
1530-remit the tax imposed by the Retailers' Occupation Tax Act,
1531-with respect to the sale of the same property.
1532-Where such tangible personal property is sold under a
1533-conditional sales contract, or under any other form of sale
1534-wherein the payment of the principal sum, or a part thereof, is
1535-extended beyond the close of the period for which the return is
1536-filed, the retailer, in collecting the tax (except as to motor
1537-vehicles, watercraft, aircraft, and trailers that are required
1538-to be registered with an agency of this State), may collect for
1539-each tax return period, only the tax applicable to that part of
1540-
1541-
1542-the selling price actually received during such tax return
1543-period.
1544-Except as provided in this Section, on or before the
1545-twentieth day of each calendar month, such retailer shall file
1546-a return for the preceding calendar month. Such return shall
1547-be filed on forms prescribed by the Department and shall
1548-furnish such information as the Department may reasonably
1549-require. The return shall include the gross receipts on food
1550-for human consumption that is to be consumed off the premises
1551-where it is sold (other than alcoholic beverages, food
1552-consisting of or infused with adult use cannabis, soft drinks,
1553-and food that has been prepared for immediate consumption)
1554-which were received during the preceding calendar month,
1555-quarter, or year, as appropriate, and upon which tax would
1556-have been due but for the 0% rate imposed under Public Act
1557-102-700 this amendatory Act of the 102nd General Assembly. The
1558-return shall also include the amount of tax that would have
1559-been due on food for human consumption that is to be consumed
1560-off the premises where it is sold (other than alcoholic
1561-beverages, food consisting of or infused with adult use
1562-cannabis, soft drinks, and food that has been prepared for
1563-immediate consumption) but for the 0% rate imposed under
1564-Public Act 102-700 this amendatory Act of the 102nd General
1565-Assembly.
1566-On and after January 1, 2018, except for returns required
1567-to be filed prior to January 1, 2023 for motor vehicles,
1568-
1569-
1570-watercraft, aircraft, and trailers that are required to be
1571-registered with an agency of this State, with respect to
1572-retailers whose annual gross receipts average $20,000 or more,
1573-all returns required to be filed pursuant to this Act shall be
1574-filed electronically. On and after January 1, 2023, with
1575-respect to retailers whose annual gross receipts average
1576-$20,000 or more, all returns required to be filed pursuant to
1577-this Act, including, but not limited to, returns for motor
1578-vehicles, watercraft, aircraft, and trailers that are required
1579-to be registered with an agency of this State, shall be filed
1580-electronically. Retailers who demonstrate that they do not
1581-have access to the Internet or demonstrate hardship in filing
1582-electronically may petition the Department to waive the
1583-electronic filing requirement.
1584-The Department may require returns to be filed on a
1585-quarterly basis. If so required, a return for each calendar
1586-quarter shall be filed on or before the twentieth day of the
1587-calendar month following the end of such calendar quarter. The
1588-taxpayer shall also file a return with the Department for each
1589-of the first two months of each calendar quarter, on or before
1590-the twentieth day of the following calendar month, stating:
1591-1. The name of the seller;
1592-2. The address of the principal place of business from
1593-which he engages in the business of selling tangible
1594-personal property at retail in this State;
1595-3. The total amount of taxable receipts received by
1596-
1597-
1598-him during the preceding calendar month from sales of
1599-tangible personal property by him during such preceding
1600-calendar month, including receipts from charge and time
1601-sales, but less all deductions allowed by law;
1602-4. The amount of credit provided in Section 2d of this
1603-Act;
1604-5. The amount of tax due;
1605-5-5. The signature of the taxpayer; and
1606-6. Such other reasonable information as the Department
1607-may require.
1608-Each retailer required or authorized to collect the tax
1609-imposed by this Act on aviation fuel sold at retail in this
1610-State during the preceding calendar month shall, instead of
1611-reporting and paying tax on aviation fuel as otherwise
1612-required by this Section, report and pay such tax on a separate
1613-aviation fuel tax return. The requirements related to the
1614-return shall be as otherwise provided in this Section.
1615-Notwithstanding any other provisions of this Act to the
1616-contrary, retailers collecting tax on aviation fuel shall file
1617-all aviation fuel tax returns and shall make all aviation fuel
1618-tax payments by electronic means in the manner and form
1619-required by the Department. For purposes of this Section,
1620-"aviation fuel" means jet fuel and aviation gasoline.
1621-If a taxpayer fails to sign a return within 30 days after
1622-the proper notice and demand for signature by the Department,
1623-the return shall be considered valid and any amount shown to be
1624-
1625-
1626-due on the return shall be deemed assessed.
1627-Notwithstanding any other provision of this Act to the
1628-contrary, retailers subject to tax on cannabis shall file all
1629-cannabis tax returns and shall make all cannabis tax payments
1630-by electronic means in the manner and form required by the
1631-Department.
1632-Beginning October 1, 1993, a taxpayer who has an average
1633-monthly tax liability of $150,000 or more shall make all
1634-payments required by rules of the Department by electronic
1635-funds transfer. Beginning October 1, 1994, a taxpayer who has
1636-an average monthly tax liability of $100,000 or more shall
1637-make all payments required by rules of the Department by
1638-electronic funds transfer. Beginning October 1, 1995, a
1639-taxpayer who has an average monthly tax liability of $50,000
1640-or more shall make all payments required by rules of the
1641-Department by electronic funds transfer. Beginning October 1,
1642-2000, a taxpayer who has an annual tax liability of $200,000 or
1643-more shall make all payments required by rules of the
1644-Department by electronic funds transfer. The term "annual tax
1645-liability" shall be the sum of the taxpayer's liabilities
1646-under this Act, and under all other State and local occupation
1647-and use tax laws administered by the Department, for the
1648-immediately preceding calendar year. The term "average monthly
1649-tax liability" means the sum of the taxpayer's liabilities
1650-under this Act, and under all other State and local occupation
1651-and use tax laws administered by the Department, for the
1652-
1653-
1654-immediately preceding calendar year divided by 12. Beginning
1655-on October 1, 2002, a taxpayer who has a tax liability in the
1656-amount set forth in subsection (b) of Section 2505-210 of the
1657-Department of Revenue Law shall make all payments required by
1658-rules of the Department by electronic funds transfer.
1659-Before August 1 of each year beginning in 1993, the
1660-Department shall notify all taxpayers required to make
1661-payments by electronic funds transfer. All taxpayers required
1662-to make payments by electronic funds transfer shall make those
1663-payments for a minimum of one year beginning on October 1.
1664-Any taxpayer not required to make payments by electronic
1665-funds transfer may make payments by electronic funds transfer
1666-with the permission of the Department.
1667-All taxpayers required to make payment by electronic funds
1668-transfer and any taxpayers authorized to voluntarily make
1669-payments by electronic funds transfer shall make those
1670-payments in the manner authorized by the Department.
1671-The Department shall adopt such rules as are necessary to
1672-effectuate a program of electronic funds transfer and the
1673-requirements of this Section.
1674-Before October 1, 2000, if the taxpayer's average monthly
1675-tax liability to the Department under this Act, the Retailers'
1676-Occupation Tax Act, the Service Occupation Tax Act, the
1677-Service Use Tax Act was $10,000 or more during the preceding 4
1678-complete calendar quarters, he shall file a return with the
1679-Department each month by the 20th day of the month next
1680-
1681-
1682-following the month during which such tax liability is
1683-incurred and shall make payments to the Department on or
1684-before the 7th, 15th, 22nd and last day of the month during
1685-which such liability is incurred. On and after October 1,
1686-2000, if the taxpayer's average monthly tax liability to the
1687-Department under this Act, the Retailers' Occupation Tax Act,
1688-the Service Occupation Tax Act, and the Service Use Tax Act was
1689-$20,000 or more during the preceding 4 complete calendar
1690-quarters, he shall file a return with the Department each
1691-month by the 20th day of the month next following the month
1692-during which such tax liability is incurred and shall make
1693-payment to the Department on or before the 7th, 15th, 22nd and
1694-last day of the month during which such liability is incurred.
1695-If the month during which such tax liability is incurred began
1696-prior to January 1, 1985, each payment shall be in an amount
1697-equal to 1/4 of the taxpayer's actual liability for the month
1698-or an amount set by the Department not to exceed 1/4 of the
1699-average monthly liability of the taxpayer to the Department
1700-for the preceding 4 complete calendar quarters (excluding the
1701-month of highest liability and the month of lowest liability
1702-in such 4 quarter period). If the month during which such tax
1703-liability is incurred begins on or after January 1, 1985, and
1704-prior to January 1, 1987, each payment shall be in an amount
1705-equal to 22.5% of the taxpayer's actual liability for the
1706-month or 27.5% of the taxpayer's liability for the same
1707-calendar month of the preceding year. If the month during
1708-
1709-
1710-which such tax liability is incurred begins on or after
1711-January 1, 1987, and prior to January 1, 1988, each payment
1712-shall be in an amount equal to 22.5% of the taxpayer's actual
1713-liability for the month or 26.25% of the taxpayer's liability
1714-for the same calendar month of the preceding year. If the month
1715-during which such tax liability is incurred begins on or after
1716-January 1, 1988, and prior to January 1, 1989, or begins on or
1717-after January 1, 1996, each payment shall be in an amount equal
1718-to 22.5% of the taxpayer's actual liability for the month or
1719-25% of the taxpayer's liability for the same calendar month of
1720-the preceding year. If the month during which such tax
1721-liability is incurred begins on or after January 1, 1989, and
1722-prior to January 1, 1996, each payment shall be in an amount
1723-equal to 22.5% of the taxpayer's actual liability for the
1724-month or 25% of the taxpayer's liability for the same calendar
1725-month of the preceding year or 100% of the taxpayer's actual
1726-liability for the quarter monthly reporting period. The amount
1727-of such quarter monthly payments shall be credited against the
1728-final tax liability of the taxpayer's return for that month.
1729-Before October 1, 2000, once applicable, the requirement of
1730-the making of quarter monthly payments to the Department shall
1731-continue until such taxpayer's average monthly liability to
1732-the Department during the preceding 4 complete calendar
1733-quarters (excluding the month of highest liability and the
1734-month of lowest liability) is less than $9,000, or until such
1735-taxpayer's average monthly liability to the Department as
1736-
1737-
1738-computed for each calendar quarter of the 4 preceding complete
1739-calendar quarter period is less than $10,000. However, if a
1740-taxpayer can show the Department that a substantial change in
1741-the taxpayer's business has occurred which causes the taxpayer
1742-to anticipate that his average monthly tax liability for the
1743-reasonably foreseeable future will fall below the $10,000
1744-threshold stated above, then such taxpayer may petition the
1745-Department for change in such taxpayer's reporting status. On
1746-and after October 1, 2000, once applicable, the requirement of
1747-the making of quarter monthly payments to the Department shall
1748-continue until such taxpayer's average monthly liability to
1749-the Department during the preceding 4 complete calendar
1750-quarters (excluding the month of highest liability and the
1751-month of lowest liability) is less than $19,000 or until such
1752-taxpayer's average monthly liability to the Department as
1753-computed for each calendar quarter of the 4 preceding complete
1754-calendar quarter period is less than $20,000. However, if a
1755-taxpayer can show the Department that a substantial change in
1756-the taxpayer's business has occurred which causes the taxpayer
1757-to anticipate that his average monthly tax liability for the
1758-reasonably foreseeable future will fall below the $20,000
1759-threshold stated above, then such taxpayer may petition the
1760-Department for a change in such taxpayer's reporting status.
1761-The Department shall change such taxpayer's reporting status
1762-unless it finds that such change is seasonal in nature and not
1763-likely to be long term. Quarter monthly payment status shall
1764-
1765-
1766-be determined under this paragraph as if the rate reduction to
1767-1.25% in Public Act 102-700 this amendatory Act of the 102nd
1768-General Assembly on sales tax holiday items had not occurred.
1769-For quarter monthly payments due on or after July 1, 2023 and
1770-through June 30, 2024, "25% of the taxpayer's liability for
1771-the same calendar month of the preceding year" shall be
1772-determined as if the rate reduction to 1.25% in Public Act
1773-102-700 this amendatory Act of the 102nd General Assembly on
1774-sales tax holiday items had not occurred. Quarter monthly
1775-payment status shall be determined under this paragraph as if
1776-the rate reduction to 0% in Public Act 102-700 this amendatory
1777-Act of the 102nd General Assembly on food for human
1778-consumption that is to be consumed off the premises where it is
1779-sold (other than alcoholic beverages, food consisting of or
1780-infused with adult use cannabis, soft drinks, and food that
1781-has been prepared for immediate consumption) had not occurred.
1782-For quarter monthly payments due under this paragraph on or
1783-after July 1, 2023 and through June 30, 2024, "25% of the
1784-taxpayer's liability for the same calendar month of the
1785-preceding year" shall be determined as if the rate reduction
1786-to 0% in Public Act 102-700 this amendatory Act of the 102nd
1787-General Assembly had not occurred. If any such quarter monthly
1788-payment is not paid at the time or in the amount required by
1789-this Section, then the taxpayer shall be liable for penalties
1790-and interest on the difference between the minimum amount due
1791-and the amount of such quarter monthly payment actually and
1792-
1793-
1794-timely paid, except insofar as the taxpayer has previously
1795-made payments for that month to the Department in excess of the
1796-minimum payments previously due as provided in this Section.
1797-The Department shall make reasonable rules and regulations to
1798-govern the quarter monthly payment amount and quarter monthly
1799-payment dates for taxpayers who file on other than a calendar
1800-monthly basis.
1801-If any such payment provided for in this Section exceeds
1802-the taxpayer's liabilities under this Act, the Retailers'
1803-Occupation Tax Act, the Service Occupation Tax Act and the
1804-Service Use Tax Act, as shown by an original monthly return,
1805-the Department shall issue to the taxpayer a credit memorandum
1806-no later than 30 days after the date of payment, which
1807-memorandum may be submitted by the taxpayer to the Department
1808-in payment of tax liability subsequently to be remitted by the
1809-taxpayer to the Department or be assigned by the taxpayer to a
1810-similar taxpayer under this Act, the Retailers' Occupation Tax
1811-Act, the Service Occupation Tax Act or the Service Use Tax Act,
1812-in accordance with reasonable rules and regulations to be
1813-prescribed by the Department, except that if such excess
1814-payment is shown on an original monthly return and is made
1815-after December 31, 1986, no credit memorandum shall be issued,
1816-unless requested by the taxpayer. If no such request is made,
1817-the taxpayer may credit such excess payment against tax
1818-liability subsequently to be remitted by the taxpayer to the
1819-Department under this Act, the Retailers' Occupation Tax Act,
1820-
1821-
1822-the Service Occupation Tax Act or the Service Use Tax Act, in
1823-accordance with reasonable rules and regulations prescribed by
1824-the Department. If the Department subsequently determines that
1825-all or any part of the credit taken was not actually due to the
1826-taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
1827-be reduced by 2.1% or 1.75% of the difference between the
1828-credit taken and that actually due, and the taxpayer shall be
1829-liable for penalties and interest on such difference.
1830-If the retailer is otherwise required to file a monthly
1831-return and if the retailer's average monthly tax liability to
1832-the Department does not exceed $200, the Department may
1833-authorize his returns to be filed on a quarter annual basis,
1834-with the return for January, February, and March of a given
1835-year being due by April 20 of such year; with the return for
1836-April, May and June of a given year being due by July 20 of
1837-such year; with the return for July, August and September of a
1838-given year being due by October 20 of such year, and with the
1839-return for October, November and December of a given year
1840-being due by January 20 of the following year.
1841-If the retailer is otherwise required to file a monthly or
1842-quarterly return and if the retailer's average monthly tax
1843-liability to the Department does not exceed $50, the
1844-Department may authorize his returns to be filed on an annual
1845-basis, with the return for a given year being due by January 20
1846-of the following year.
1847-Such quarter annual and annual returns, as to form and
1848-
1849-
1850-substance, shall be subject to the same requirements as
1851-monthly returns.
1852-Notwithstanding any other provision in this Act concerning
1853-the time within which a retailer may file his return, in the
1854-case of any retailer who ceases to engage in a kind of business
1855-which makes him responsible for filing returns under this Act,
1856-such retailer shall file a final return under this Act with the
1857-Department not more than one month after discontinuing such
1858-business.
1859-In addition, with respect to motor vehicles, watercraft,
1860-aircraft, and trailers that are required to be registered with
1861-an agency of this State, except as otherwise provided in this
1862-Section, every retailer selling this kind of tangible personal
1863-property shall file, with the Department, upon a form to be
1864-prescribed and supplied by the Department, a separate return
1865-for each such item of tangible personal property which the
1866-retailer sells, except that if, in the same transaction, (i) a
1867-retailer of aircraft, watercraft, motor vehicles or trailers
1868-transfers more than one aircraft, watercraft, motor vehicle or
1869-trailer to another aircraft, watercraft, motor vehicle or
1870-trailer retailer for the purpose of resale or (ii) a retailer
1871-of aircraft, watercraft, motor vehicles, or trailers transfers
1872-more than one aircraft, watercraft, motor vehicle, or trailer
1873-to a purchaser for use as a qualifying rolling stock as
1874-provided in Section 3-55 of this Act, then that seller may
1875-report the transfer of all the aircraft, watercraft, motor
1876-
1877-
1878-vehicles or trailers involved in that transaction to the
1879-Department on the same uniform invoice-transaction reporting
1880-return form. For purposes of this Section, "watercraft" means
1881-a Class 2, Class 3, or Class 4 watercraft as defined in Section
1882-3-2 of the Boat Registration and Safety Act, a personal
1883-watercraft, or any boat equipped with an inboard motor.
1884-In addition, with respect to motor vehicles, watercraft,
1885-aircraft, and trailers that are required to be registered with
1886-an agency of this State, every person who is engaged in the
1887-business of leasing or renting such items and who, in
1888-connection with such business, sells any such item to a
1889-retailer for the purpose of resale is, notwithstanding any
1890-other provision of this Section to the contrary, authorized to
1891-meet the return-filing requirement of this Act by reporting
1892-the transfer of all the aircraft, watercraft, motor vehicles,
1893-or trailers transferred for resale during a month to the
1894-Department on the same uniform invoice-transaction reporting
1895-return form on or before the 20th of the month following the
1896-month in which the transfer takes place. Notwithstanding any
1897-other provision of this Act to the contrary, all returns filed
1898-under this paragraph must be filed by electronic means in the
1899-manner and form as required by the Department.
1900-The transaction reporting return in the case of motor
1901-vehicles or trailers that are required to be registered with
1902-an agency of this State, shall be the same document as the
1903-Uniform Invoice referred to in Section 5-402 of the Illinois
1904-
1905-
1906-Vehicle Code and must show the name and address of the seller;
1907-the name and address of the purchaser; the amount of the
1908-selling price including the amount allowed by the retailer for
1909-traded-in property, if any; the amount allowed by the retailer
1910-for the traded-in tangible personal property, if any, to the
1911-extent to which Section 2 of this Act allows an exemption for
1912-the value of traded-in property; the balance payable after
1913-deducting such trade-in allowance from the total selling
1914-price; the amount of tax due from the retailer with respect to
1915-such transaction; the amount of tax collected from the
1916-purchaser by the retailer on such transaction (or satisfactory
1917-evidence that such tax is not due in that particular instance,
1918-if that is claimed to be the fact); the place and date of the
1919-sale; a sufficient identification of the property sold; such
1920-other information as is required in Section 5-402 of the
1921-Illinois Vehicle Code, and such other information as the
1922-Department may reasonably require.
1923-The transaction reporting return in the case of watercraft
1924-and aircraft must show the name and address of the seller; the
1925-name and address of the purchaser; the amount of the selling
1926-price including the amount allowed by the retailer for
1927-traded-in property, if any; the amount allowed by the retailer
1928-for the traded-in tangible personal property, if any, to the
1929-extent to which Section 2 of this Act allows an exemption for
1930-the value of traded-in property; the balance payable after
1931-deducting such trade-in allowance from the total selling
1932-
1933-
1934-price; the amount of tax due from the retailer with respect to
1935-such transaction; the amount of tax collected from the
1936-purchaser by the retailer on such transaction (or satisfactory
1937-evidence that such tax is not due in that particular instance,
1938-if that is claimed to be the fact); the place and date of the
1939-sale, a sufficient identification of the property sold, and
1940-such other information as the Department may reasonably
1941-require.
1942-Such transaction reporting return shall be filed not later
1943-than 20 days after the date of delivery of the item that is
1944-being sold, but may be filed by the retailer at any time sooner
1945-than that if he chooses to do so. The transaction reporting
1946-return and tax remittance or proof of exemption from the tax
1947-that is imposed by this Act may be transmitted to the
1948-Department by way of the State agency with which, or State
1949-officer with whom, the tangible personal property must be
1950-titled or registered (if titling or registration is required)
1951-if the Department and such agency or State officer determine
1952-that this procedure will expedite the processing of
1953-applications for title or registration.
1954-With each such transaction reporting return, the retailer
1955-shall remit the proper amount of tax due (or shall submit
1956-satisfactory evidence that the sale is not taxable if that is
1957-the case), to the Department or its agents, whereupon the
1958-Department shall issue, in the purchaser's name, a tax receipt
1959-(or a certificate of exemption if the Department is satisfied
1960-
1961-
1962-that the particular sale is tax exempt) which such purchaser
1963-may submit to the agency with which, or State officer with
1964-whom, he must title or register the tangible personal property
1965-that is involved (if titling or registration is required) in
1966-support of such purchaser's application for an Illinois
1967-certificate or other evidence of title or registration to such
1968-tangible personal property.
1969-No retailer's failure or refusal to remit tax under this
1970-Act precludes a user, who has paid the proper tax to the
1971-retailer, from obtaining his certificate of title or other
1972-evidence of title or registration (if titling or registration
1973-is required) upon satisfying the Department that such user has
1974-paid the proper tax (if tax is due) to the retailer. The
1975-Department shall adopt appropriate rules to carry out the
1976-mandate of this paragraph.
1977-If the user who would otherwise pay tax to the retailer
1978-wants the transaction reporting return filed and the payment
1979-of tax or proof of exemption made to the Department before the
1980-retailer is willing to take these actions and such user has not
1981-paid the tax to the retailer, such user may certify to the fact
1982-of such delay by the retailer, and may (upon the Department
1983-being satisfied of the truth of such certification) transmit
1984-the information required by the transaction reporting return
1985-and the remittance for tax or proof of exemption directly to
1986-the Department and obtain his tax receipt or exemption
1987-determination, in which event the transaction reporting return
1988-
1989-
1990-and tax remittance (if a tax payment was required) shall be
1991-credited by the Department to the proper retailer's account
1992-with the Department, but without the 2.1% or 1.75% discount
1993-provided for in this Section being allowed. When the user pays
1994-the tax directly to the Department, he shall pay the tax in the
1995-same amount and in the same form in which it would be remitted
1996-if the tax had been remitted to the Department by the retailer.
1997-Where a retailer collects the tax with respect to the
1998-selling price of tangible personal property which he sells and
1999-the purchaser thereafter returns such tangible personal
2000-property and the retailer refunds the selling price thereof to
2001-the purchaser, such retailer shall also refund, to the
2002-purchaser, the tax so collected from the purchaser. When
2003-filing his return for the period in which he refunds such tax
2004-to the purchaser, the retailer may deduct the amount of the tax
2005-so refunded by him to the purchaser from any other use tax
2006-which such retailer may be required to pay or remit to the
2007-Department, as shown by such return, if the amount of the tax
2008-to be deducted was previously remitted to the Department by
2009-such retailer. If the retailer has not previously remitted the
2010-amount of such tax to the Department, he is entitled to no
2011-deduction under this Act upon refunding such tax to the
2012-purchaser.
2013-Any retailer filing a return under this Section shall also
2014-include (for the purpose of paying tax thereon) the total tax
2015-covered by such return upon the selling price of tangible
2016-
2017-
2018-personal property purchased by him at retail from a retailer,
2019-but as to which the tax imposed by this Act was not collected
2020-from the retailer filing such return, and such retailer shall
2021-remit the amount of such tax to the Department when filing such
2022-return.
2023-If experience indicates such action to be practicable, the
2024-Department may prescribe and furnish a combination or joint
2025-return which will enable retailers, who are required to file
2026-returns hereunder and also under the Retailers' Occupation Tax
2027-Act, to furnish all the return information required by both
2028-Acts on the one form.
2029-Where the retailer has more than one business registered
2030-with the Department under separate registration under this
2031-Act, such retailer may not file each return that is due as a
2032-single return covering all such registered businesses, but
2033-shall file separate returns for each such registered business.
2034-Beginning January 1, 1990, each month the Department shall
2035-pay into the State and Local Sales Tax Reform Fund, a special
2036-fund in the State Treasury which is hereby created, the net
2037-revenue realized for the preceding month from the 1% tax
2038-imposed under this Act.
2039-Beginning January 1, 1990, each month the Department shall
2040-pay into the County and Mass Transit District Fund 4% of the
2041-net revenue realized for the preceding month from the 6.25%
2042-general rate on the selling price of tangible personal
2043-property which is purchased outside Illinois at retail from a
2044-
2045-
2046-retailer and which is titled or registered by an agency of this
2047-State's government.
2048-Beginning January 1, 1990, each month the Department shall
2049-pay into the State and Local Sales Tax Reform Fund, a special
2050-fund in the State Treasury, 20% of the net revenue realized for
2051-the preceding month from the 6.25% general rate on the selling
2052-price of tangible personal property, other than (i) tangible
2053-personal property which is purchased outside Illinois at
2054-retail from a retailer and which is titled or registered by an
2055-agency of this State's government and (ii) aviation fuel sold
2056-on or after December 1, 2019. This exception for aviation fuel
2057-only applies for so long as the revenue use requirements of 49
2058-U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
2059-For aviation fuel sold on or after December 1, 2019, each
2060-month the Department shall pay into the State Aviation Program
2061-Fund 20% of the net revenue realized for the preceding month
2062-from the 6.25% general rate on the selling price of aviation
2063-fuel, less an amount estimated by the Department to be
2064-required for refunds of the 20% portion of the tax on aviation
2065-fuel under this Act, which amount shall be deposited into the
2066-Aviation Fuel Sales Tax Refund Fund. The Department shall only
2067-pay moneys into the State Aviation Program Fund and the
2068-Aviation Fuels Sales Tax Refund Fund under this Act for so long
2069-as the revenue use requirements of 49 U.S.C. 47107(b) and 49
2070-U.S.C. 47133 are binding on the State.
2071-Beginning August 1, 2000, each month the Department shall
2072-
2073-
2074-pay into the State and Local Sales Tax Reform Fund 100% of the
2075-net revenue realized for the preceding month from the 1.25%
2076-rate on the selling price of motor fuel and gasohol. If, in any
2077-month, the tax on sales tax holiday items, as defined in
2078-Section 3-6, is imposed at the rate of 1.25%, then the
2079-Department shall pay 100% of the net revenue realized for that
2080-month from the 1.25% rate on the selling price of sales tax
2081-holiday items into the State and Local Sales Tax Reform Fund.
2082-Beginning January 1, 1990, each month the Department shall
2083-pay into the Local Government Tax Fund 16% of the net revenue
2084-realized for the preceding month from the 6.25% general rate
2085-on the selling price of tangible personal property which is
2086-purchased outside Illinois at retail from a retailer and which
2087-is titled or registered by an agency of this State's
2088-government.
2089-Beginning October 1, 2009, each month the Department shall
2090-pay into the Capital Projects Fund an amount that is equal to
2091-an amount estimated by the Department to represent 80% of the
2092-net revenue realized for the preceding month from the sale of
2093-candy, grooming and hygiene products, and soft drinks that had
2094-been taxed at a rate of 1% prior to September 1, 2009 but that
2095-are now taxed at 6.25%.
2096-Beginning July 1, 2011, each month the Department shall
2097-pay into the Clean Air Act Permit Fund 80% of the net revenue
2098-realized for the preceding month from the 6.25% general rate
2099-on the selling price of sorbents used in Illinois in the
2100-
2101-
2102-process of sorbent injection as used to comply with the
2103-Environmental Protection Act or the federal Clean Air Act, but
2104-the total payment into the Clean Air Act Permit Fund under this
2105-Act and the Retailers' Occupation Tax Act shall not exceed
2106-$2,000,000 in any fiscal year.
2107-Beginning July 1, 2013, each month the Department shall
2108-pay into the Underground Storage Tank Fund from the proceeds
2109-collected under this Act, the Service Use Tax Act, the Service
2110-Occupation Tax Act, and the Retailers' Occupation Tax Act an
2111-amount equal to the average monthly deficit in the Underground
2112-Storage Tank Fund during the prior year, as certified annually
2113-by the Illinois Environmental Protection Agency, but the total
2114-payment into the Underground Storage Tank Fund under this Act,
2115-the Service Use Tax Act, the Service Occupation Tax Act, and
2116-the Retailers' Occupation Tax Act shall not exceed $18,000,000
2117-in any State fiscal year. As used in this paragraph, the
2118-"average monthly deficit" shall be equal to the difference
2119-between the average monthly claims for payment by the fund and
2120-the average monthly revenues deposited into the fund,
2121-excluding payments made pursuant to this paragraph.
2122-Beginning July 1, 2015, of the remainder of the moneys
2123-received by the Department under this Act, the Service Use Tax
2124-Act, the Service Occupation Tax Act, and the Retailers'
2125-Occupation Tax Act, each month the Department shall deposit
2126-$500,000 into the State Crime Laboratory Fund.
2127-Of the remainder of the moneys received by the Department
2128-
2129-
2130-pursuant to this Act, (a) 1.75% thereof shall be paid into the
2131-Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
2132-and after July 1, 1989, 3.8% thereof shall be paid into the
2133-Build Illinois Fund; provided, however, that if in any fiscal
2134-year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
2135-may be, of the moneys received by the Department and required
2136-to be paid into the Build Illinois Fund pursuant to Section 3
2137-of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
2138-Act, Section 9 of the Service Use Tax Act, and Section 9 of the
2139-Service Occupation Tax Act, such Acts being hereinafter called
2140-the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
2141-may be, of moneys being hereinafter called the "Tax Act
2142-Amount", and (2) the amount transferred to the Build Illinois
2143-Fund from the State and Local Sales Tax Reform Fund shall be
2144-less than the Annual Specified Amount (as defined in Section 3
2145-of the Retailers' Occupation Tax Act), an amount equal to the
2146-difference shall be immediately paid into the Build Illinois
2147-Fund from other moneys received by the Department pursuant to
2148-the Tax Acts; and further provided, that if on the last
2149-business day of any month the sum of (1) the Tax Act Amount
2150-required to be deposited into the Build Illinois Bond Account
2151-in the Build Illinois Fund during such month and (2) the amount
2152-transferred during such month to the Build Illinois Fund from
2153-the State and Local Sales Tax Reform Fund shall have been less
2154-than 1/12 of the Annual Specified Amount, an amount equal to
2155-the difference shall be immediately paid into the Build
2156-
2157-
2158-Illinois Fund from other moneys received by the Department
2159-pursuant to the Tax Acts; and, further provided, that in no
2160-event shall the payments required under the preceding proviso
2161-result in aggregate payments into the Build Illinois Fund
2162-pursuant to this clause (b) for any fiscal year in excess of
2163-the greater of (i) the Tax Act Amount or (ii) the Annual
2164-Specified Amount for such fiscal year; and, further provided,
2165-that the amounts payable into the Build Illinois Fund under
2166-this clause (b) shall be payable only until such time as the
2167-aggregate amount on deposit under each trust indenture
2168-securing Bonds issued and outstanding pursuant to the Build
2169-Illinois Bond Act is sufficient, taking into account any
2170-future investment income, to fully provide, in accordance with
2171-such indenture, for the defeasance of or the payment of the
2172-principal of, premium, if any, and interest on the Bonds
2173-secured by such indenture and on any Bonds expected to be
2174-issued thereafter and all fees and costs payable with respect
2175-thereto, all as certified by the Director of the Bureau of the
2176-Budget (now Governor's Office of Management and Budget). If on
2177-the last business day of any month in which Bonds are
2178-outstanding pursuant to the Build Illinois Bond Act, the
2179-aggregate of the moneys deposited in the Build Illinois Bond
2180-Account in the Build Illinois Fund in such month shall be less
2181-than the amount required to be transferred in such month from
2182-the Build Illinois Bond Account to the Build Illinois Bond
2183-Retirement and Interest Fund pursuant to Section 13 of the
2184-
2185-
2186-Build Illinois Bond Act, an amount equal to such deficiency
2187-shall be immediately paid from other moneys received by the
2188-Department pursuant to the Tax Acts to the Build Illinois
2189-Fund; provided, however, that any amounts paid to the Build
2190-Illinois Fund in any fiscal year pursuant to this sentence
2191-shall be deemed to constitute payments pursuant to clause (b)
2192-of the preceding sentence and shall reduce the amount
2193-otherwise payable for such fiscal year pursuant to clause (b)
2194-of the preceding sentence. The moneys received by the
2195-Department pursuant to this Act and required to be deposited
2196-into the Build Illinois Fund are subject to the pledge, claim
2197-and charge set forth in Section 12 of the Build Illinois Bond
2198-Act.
2199-Subject to payment of amounts into the Build Illinois Fund
2200-as provided in the preceding paragraph or in any amendment
2201-thereto hereafter enacted, the following specified monthly
2202-installment of the amount requested in the certificate of the
2203-Chairman of the Metropolitan Pier and Exposition Authority
2204-provided under Section 8.25f of the State Finance Act, but not
2205-in excess of the sums designated as "Total Deposit", shall be
2206-deposited in the aggregate from collections under Section 9 of
2207-the Use Tax Act, Section 9 of the Service Use Tax Act, Section
2208-9 of the Service Occupation Tax Act, and Section 3 of the
2209-Retailers' Occupation Tax Act into the McCormick Place
2210-Expansion Project Fund in the specified fiscal years.
2211-Fiscal YearTotal Deposit Fiscal Year Total Deposit
2212-Fiscal Year Total Deposit
2213-
2214-
2215-Fiscal Year Total Deposit
2216-
2217-
2218-1993 $01994 53,000,0001995 58,000,0001996 61,000,0001997 64,000,0001998 68,000,0001999 71,000,0002000 75,000,0002001 80,000,0002002 93,000,0002003 99,000,0002004103,000,0002005108,000,0002006113,000,0002007119,000,0002008126,000,0002009132,000,0002010139,000,0002011146,000,0002012153,000,0002013161,000,0002014170,000,0002015179,000,0002016189,000,0002017199,000,0002018210,000,000 1993 $0 1994 53,000,000 1995 58,000,000 1996 61,000,000 1997 64,000,000 1998 68,000,000 1999 71,000,000 2000 75,000,000 2001 80,000,000 2002 93,000,000 2003 99,000,000 2004 103,000,000 2005 108,000,000 2006 113,000,000 2007 119,000,000 2008 126,000,000 2009 132,000,000 2010 139,000,000 2011 146,000,000 2012 153,000,000 2013 161,000,000 2014 170,000,000 2015 179,000,000 2016 189,000,000 2017 199,000,000 2018 210,000,000
2219-1993 $0
2220-1994 53,000,000
2221-1995 58,000,000
2222-1996 61,000,000
2223-1997 64,000,000
2224-1998 68,000,000
2225-1999 71,000,000
2226-2000 75,000,000
2227-2001 80,000,000
2228-2002 93,000,000
2229-2003 99,000,000
2230-2004 103,000,000
2231-2005 108,000,000
2232-2006 113,000,000
2233-2007 119,000,000
2234-2008 126,000,000
2235-2009 132,000,000
2236-2010 139,000,000
2237-2011 146,000,000
2238-2012 153,000,000
2239-2013 161,000,000
2240-2014 170,000,000
2241-2015 179,000,000
2242-2016 189,000,000
2243-2017 199,000,000
2244-2018 210,000,000
2245-
2246-1993 $0
2247-1994 53,000,000
2248-1995 58,000,000
2249-1996 61,000,000
2250-1997 64,000,000
2251-1998 68,000,000
2252-1999 71,000,000
2253-2000 75,000,000
2254-2001 80,000,000
2255-2002 93,000,000
2256-2003 99,000,000
2257-2004 103,000,000
2258-2005 108,000,000
2259-2006 113,000,000
2260-2007 119,000,000
2261-2008 126,000,000
2262-2009 132,000,000
2263-2010 139,000,000
2264-2011 146,000,000
2265-2012 153,000,000
2266-2013 161,000,000
2267-2014 170,000,000
2268-2015 179,000,000
2269-2016 189,000,000
2270-2017 199,000,000
2271-2018 210,000,000
2272-
2273-
2274-2019221,000,0002020233,000,0002021300,000,0002022300,000,0002023300,000,0002024 300,000,0002025 300,000,0002026 300,000,0002027 375,000,0002028 375,000,0002029 375,000,0002030 375,000,0002031 375,000,0002032 375,000,0002033 375,000,000 2034375,000,0002035375,000,0002036450,000,000and each fiscal year thereafter that bonds are outstanding under Section 13.2 of the Metropolitan Pier and Exposition Authority Act, but not after fiscal year 2060. 2019 221,000,000 2020 233,000,000 2021 300,000,000 2022 300,000,000 2023 300,000,000 2024 300,000,000 2025 300,000,000 2026 300,000,000 2027 375,000,000 2028 375,000,000 2029 375,000,000 2030 375,000,000 2031 375,000,000 2032 375,000,000 2033 375,000,000 2034 375,000,000 2035 375,000,000 2036 450,000,000 and each fiscal year thereafter that bonds are outstanding under Section 13.2 of the Metropolitan Pier and Exposition Authority Act, but not after fiscal year 2060.
2275-2019 221,000,000
2276-2020 233,000,000
2277-2021 300,000,000
2278-2022 300,000,000
2279-2023 300,000,000
2280-2024 300,000,000
2281-2025 300,000,000
2282-2026 300,000,000
2283-2027 375,000,000
2284-2028 375,000,000
2285-2029 375,000,000
2286-2030 375,000,000
2287-2031 375,000,000
2288-2032 375,000,000
2289-2033 375,000,000
2290-2034 375,000,000
2291-2035 375,000,000
2292-2036 450,000,000
2293-and
2294-each fiscal year
2295-thereafter that bonds
2296-are outstanding under
2297-Section 13.2 of the
2298-Metropolitan Pier and
2299-Exposition Authority Act,
2300-but not after fiscal year 2060.
2301-
2302-2019 221,000,000
2303-2020 233,000,000
2304-2021 300,000,000
2305-2022 300,000,000
2306-2023 300,000,000
2307-2024 300,000,000
2308-2025 300,000,000
2309-2026 300,000,000
2310-2027 375,000,000
2311-2028 375,000,000
2312-2029 375,000,000
2313-2030 375,000,000
2314-2031 375,000,000
2315-2032 375,000,000
2316-2033 375,000,000
2317-2034 375,000,000
2318-2035 375,000,000
2319-2036 450,000,000
2320-and
2321-each fiscal year
2322-thereafter that bonds
2323-are outstanding under
2324-Section 13.2 of the
2325-Metropolitan Pier and
2326-Exposition Authority Act,
2327-but not after fiscal year 2060.
2328-
2329-
2330-Beginning July 20, 1993 and in each month of each fiscal
2331-year thereafter, one-eighth of the amount requested in the
2332-certificate of the Chairman of the Metropolitan Pier and
2333-Exposition Authority for that fiscal year, less the amount
2334-deposited into the McCormick Place Expansion Project Fund by
2335-the State Treasurer in the respective month under subsection
2336-(g) of Section 13 of the Metropolitan Pier and Exposition
2337-Authority Act, plus cumulative deficiencies in the deposits
2338-required under this Section for previous months and years,
2339-shall be deposited into the McCormick Place Expansion Project
2340-Fund, until the full amount requested for the fiscal year, but
2341-not in excess of the amount specified above as "Total
2342-Deposit", has been deposited.
2343-Subject to payment of amounts into the Capital Projects
2344-Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
2345-and the McCormick Place Expansion Project Fund pursuant to the
2346-preceding paragraphs or in any amendments thereto hereafter
2347-enacted, for aviation fuel sold on or after December 1, 2019,
2348-the Department shall each month deposit into the Aviation Fuel
2349-Sales Tax Refund Fund an amount estimated by the Department to
2350-be required for refunds of the 80% portion of the tax on
2351-aviation fuel under this Act. The Department shall only
2352-deposit moneys into the Aviation Fuel Sales Tax Refund Fund
2353-under this paragraph for so long as the revenue use
2354-requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
2355-binding on the State.
2356-
2357-
2358-Subject to payment of amounts into the Build Illinois Fund
2359-and the McCormick Place Expansion Project Fund pursuant to the
2360-preceding paragraphs or in any amendments thereto hereafter
2361-enacted, beginning July 1, 1993 and ending on September 30,
2362-2013, the Department shall each month pay into the Illinois
2363-Tax Increment Fund 0.27% of 80% of the net revenue realized for
2364-the preceding month from the 6.25% general rate on the selling
2365-price of tangible personal property.
2366-Subject to payment of amounts into the Build Illinois Fund
2367-and the McCormick Place Expansion Project Fund pursuant to the
2368-preceding paragraphs or in any amendments thereto hereafter
2369-enacted, beginning with the receipt of the first report of
2370-taxes paid by an eligible business and continuing for a
2371-25-year period, the Department shall each month pay into the
2372-Energy Infrastructure Fund 80% of the net revenue realized
2373-from the 6.25% general rate on the selling price of
2374-Illinois-mined coal that was sold to an eligible business. For
2375-purposes of this paragraph, the term "eligible business" means
2376-a new electric generating facility certified pursuant to
2377-Section 605-332 of the Department of Commerce and Economic
2378-Opportunity Law of the Civil Administrative Code of Illinois.
2379-Subject to payment of amounts into the Build Illinois
2380-Fund, the McCormick Place Expansion Project Fund, the Illinois
2381-Tax Increment Fund, and the Energy Infrastructure Fund
2382-pursuant to the preceding paragraphs or in any amendments to
2383-this Section hereafter enacted, beginning on the first day of
2384-
2385-
2386-the first calendar month to occur on or after August 26, 2014
2387-(the effective date of Public Act 98-1098), each month, from
2388-the collections made under Section 9 of the Use Tax Act,
2389-Section 9 of the Service Use Tax Act, Section 9 of the Service
2390-Occupation Tax Act, and Section 3 of the Retailers' Occupation
2391-Tax Act, the Department shall pay into the Tax Compliance and
2392-Administration Fund, to be used, subject to appropriation, to
2393-fund additional auditors and compliance personnel at the
2394-Department of Revenue, an amount equal to 1/12 of 5% of 80% of
2395-the cash receipts collected during the preceding fiscal year
2396-by the Audit Bureau of the Department under the Use Tax Act,
2397-the Service Use Tax Act, the Service Occupation Tax Act, the
2398-Retailers' Occupation Tax Act, and associated local occupation
2399-and use taxes administered by the Department.
2400-Subject to payments of amounts into the Build Illinois
2401-Fund, the McCormick Place Expansion Project Fund, the Illinois
2402-Tax Increment Fund, the Energy Infrastructure Fund, and the
2403-Tax Compliance and Administration Fund as provided in this
2404-Section, beginning on July 1, 2018 the Department shall pay
2405-each month into the Downstate Public Transportation Fund the
2406-moneys required to be so paid under Section 2-3 of the
2407-Downstate Public Transportation Act.
2408-Subject to successful execution and delivery of a
2409-public-private agreement between the public agency and private
2410-entity and completion of the civic build, beginning on July 1,
2411-2023, of the remainder of the moneys received by the
2412-
2413-
2414-Department under the Use Tax Act, the Service Use Tax Act, the
2415-Service Occupation Tax Act, and this Act, the Department shall
2416-deposit the following specified deposits in the aggregate from
2417-collections under the Use Tax Act, the Service Use Tax Act, the
2418-Service Occupation Tax Act, and the Retailers' Occupation Tax
2419-Act, as required under Section 8.25g of the State Finance Act
2420-for distribution consistent with the Public-Private
2421-Partnership for Civic and Transit Infrastructure Project Act.
2422-The moneys received by the Department pursuant to this Act and
2423-required to be deposited into the Civic and Transit
2424-Infrastructure Fund are subject to the pledge, claim, and
2425-charge set forth in Section 25-55 of the Public-Private
2426-Partnership for Civic and Transit Infrastructure Project Act.
2427-As used in this paragraph, "civic build", "private entity",
2428-"public-private agreement", and "public agency" have the
2429-meanings provided in Section 25-10 of the Public-Private
2430-Partnership for Civic and Transit Infrastructure Project Act.
2431-Fiscal Year............................Total Deposit
2432-2024....................................$200,000,000
2433-2025....................................$206,000,000
2434-2026....................................$212,200,000
2435-2027....................................$218,500,000
2436-2028....................................$225,100,000
2437-2029....................................$288,700,000
2438-2030....................................$298,900,000
2439-2031....................................$309,300,000
2440-
2441-
2442-2032....................................$320,100,000
2443-2033....................................$331,200,000
2444-2034....................................$341,200,000
2445-2035....................................$351,400,000
2446-2036....................................$361,900,000
2447-2037....................................$372,800,000
2448-2038....................................$384,000,000
2449-2039....................................$395,500,000
2450-2040....................................$407,400,000
2451-2041....................................$419,600,000
2452-2042....................................$432,200,000
2453-2043....................................$445,100,000
2454-Beginning July 1, 2021 and until July 1, 2022, subject to
2455-the payment of amounts into the State and Local Sales Tax
2456-Reform Fund, the Build Illinois Fund, the McCormick Place
2457-Expansion Project Fund, the Illinois Tax Increment Fund, the
2458-Energy Infrastructure Fund, and the Tax Compliance and
2459-Administration Fund as provided in this Section, the
2460-Department shall pay each month into the Road Fund the amount
2461-estimated to represent 16% of the net revenue realized from
2462-the taxes imposed on motor fuel and gasohol. Beginning July 1,
2463-2022 and until July 1, 2023, subject to the payment of amounts
2464-into the State and Local Sales Tax Reform Fund, the Build
2465-Illinois Fund, the McCormick Place Expansion Project Fund, the
2466-Illinois Tax Increment Fund, the Energy Infrastructure Fund,
2467-and the Tax Compliance and Administration Fund as provided in
2468-
2469-
2470-this Section, the Department shall pay each month into the
2471-Road Fund the amount estimated to represent 32% of the net
2472-revenue realized from the taxes imposed on motor fuel and
2473-gasohol. Beginning July 1, 2023 and until July 1, 2024,
2474-subject to the payment of amounts into the State and Local
2475-Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
2476-Place Expansion Project Fund, the Illinois Tax Increment Fund,
2477-the Energy Infrastructure Fund, and the Tax Compliance and
2478-Administration Fund as provided in this Section, the
2479-Department shall pay each month into the Road Fund the amount
2480-estimated to represent 48% of the net revenue realized from
2481-the taxes imposed on motor fuel and gasohol. Beginning July 1,
2482-2024 and until July 1, 2025, subject to the payment of amounts
2483-into the State and Local Sales Tax Reform Fund, the Build
2484-Illinois Fund, the McCormick Place Expansion Project Fund, the
2485-Illinois Tax Increment Fund, the Energy Infrastructure Fund,
2486-and the Tax Compliance and Administration Fund as provided in
2487-this Section, the Department shall pay each month into the
2488-Road Fund the amount estimated to represent 64% of the net
2489-revenue realized from the taxes imposed on motor fuel and
2490-gasohol. Beginning on July 1, 2025, subject to the payment of
2491-amounts into the State and Local Sales Tax Reform Fund, the
2492-Build Illinois Fund, the McCormick Place Expansion Project
2493-Fund, the Illinois Tax Increment Fund, the Energy
2494-Infrastructure Fund, and the Tax Compliance and Administration
2495-Fund as provided in this Section, the Department shall pay
2496-
2497-
2498-each month into the Road Fund the amount estimated to
2499-represent 80% of the net revenue realized from the taxes
2500-imposed on motor fuel and gasohol. As used in this paragraph
2501-"motor fuel" has the meaning given to that term in Section 1.1
2502-of the Motor Fuel Tax Law, and "gasohol" has the meaning given
2503-to that term in Section 3-40 of this Act.
2504-Of the remainder of the moneys received by the Department
2505-pursuant to this Act, 75% thereof shall be paid into the State
2506-Treasury and 25% shall be reserved in a special account and
2507-used only for the transfer to the Common School Fund as part of
2508-the monthly transfer from the General Revenue Fund in
2509-accordance with Section 8a of the State Finance Act.
2510-As soon as possible after the first day of each month, upon
2511-certification of the Department of Revenue, the Comptroller
2512-shall order transferred and the Treasurer shall transfer from
2513-the General Revenue Fund to the Motor Fuel Tax Fund an amount
2514-equal to 1.7% of 80% of the net revenue realized under this Act
2515-for the second preceding month. Beginning April 1, 2000, this
2516-transfer is no longer required and shall not be made.
2517-Net revenue realized for a month shall be the revenue
2518-collected by the State pursuant to this Act, less the amount
2519-paid out during that month as refunds to taxpayers for
2520-overpayment of liability.
2521-For greater simplicity of administration, manufacturers,
2522-importers and wholesalers whose products are sold at retail in
2523-Illinois by numerous retailers, and who wish to do so, may
2524-
2525-
2526-assume the responsibility for accounting and paying to the
2527-Department all tax accruing under this Act with respect to
2528-such sales, if the retailers who are affected do not make
2529-written objection to the Department to this arrangement.
2530-(Source: P.A. 101-10, Article 15, Section 15-10, eff. 6-5-19;
2531-101-10, Article 25, Section 25-105, eff. 6-5-19; 101-27, eff.
2532-6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
2533-101-636, eff. 6-10-20; 102-700, Article 60, Section 60-15,
2534-eff. 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
2535-102-1019, eff. 1-1-23; revised 12-13-22.)
2536-Section 2-40. The Service Use Tax Act is amended by
2537-changing Section 9 as follows:
2538-(35 ILCS 110/9) (from Ch. 120, par. 439.39)
2539-Sec. 9. Each serviceman required or authorized to collect
2540-the tax herein imposed shall pay to the Department the amount
2541-of such tax (except as otherwise provided) at the time when he
2542-is required to file his return for the period during which such
2543-tax was collected, less a discount of 2.1% prior to January 1,
2544-1990 and 1.75% on and after January 1, 1990, or $5 per calendar
2545-year, whichever is greater, which is allowed to reimburse the
2546-serviceman for expenses incurred in collecting the tax,
2547-keeping records, preparing and filing returns, remitting the
2548-tax and supplying data to the Department on request. When
2549-determining the discount allowed under this Section,
2550-
2551-
2552-servicemen shall include the amount of tax that would have
2553-been due at the 1% rate but for the 0% rate imposed under this
2554-amendatory Act of the 102nd General Assembly. The discount
2555-under this Section is not allowed for the 1.25% portion of
2556-taxes paid on aviation fuel that is subject to the revenue use
2557-requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
2558-discount allowed under this Section is allowed only for
2559-returns that are filed in the manner required by this Act. The
2560-Department may disallow the discount for servicemen whose
2561-certificate of registration is revoked at the time the return
2562-is filed, but only if the Department's decision to revoke the
2563-certificate of registration has become final. A serviceman
2564-need not remit that part of any tax collected by him to the
2565-extent that he is required to pay and does pay the tax imposed
2566-by the Service Occupation Tax Act with respect to his sale of
2567-service involving the incidental transfer by him of the same
2568-property.
2569-Except as provided hereinafter in this Section, on or
2570-before the twentieth day of each calendar month, such
2571-serviceman shall file a return for the preceding calendar
2572-month in accordance with reasonable Rules and Regulations to
2573-be promulgated by the Department. Such return shall be filed
2574-on a form prescribed by the Department and shall contain such
2575-information as the Department may reasonably require. The
2576-return shall include the gross receipts which were received
2577-during the preceding calendar month or quarter on the
2578-
2579-
2580-following items upon which tax would have been due but for the
2581-0% rate imposed under this amendatory Act of the 102nd General
2582-Assembly: (i) food for human consumption that is to be
2583-consumed off the premises where it is sold (other than
2584-alcoholic beverages, food consisting of or infused with adult
2585-use cannabis, soft drinks, and food that has been prepared for
2586-immediate consumption); and (ii) food prepared for immediate
2587-consumption and transferred incident to a sale of service
2588-subject to this Act or the Service Occupation Tax Act by an
2589-entity licensed under the Hospital Licensing Act, the Nursing
2590-Home Care Act, the Assisted Living and Shared Housing Act, the
2591-ID/DD Community Care Act, the MC/DD Act, the Specialized
2592-Mental Health Rehabilitation Act of 2013, or the Child Care
2593-Act of 1969, or an entity that holds a permit issued pursuant
2594-to the Life Care Facilities Act. The return shall also include
2595-the amount of tax that would have been due on the items listed
2596-in the previous sentence but for the 0% rate imposed under this
2597-amendatory Act of the 102nd General Assembly.
2598-On and after January 1, 2018, with respect to servicemen
2599-whose annual gross receipts average $20,000 or more, all
2600-returns required to be filed pursuant to this Act shall be
2601-filed electronically. Servicemen who demonstrate that they do
2602-not have access to the Internet or demonstrate hardship in
2603-filing electronically may petition the Department to waive the
2604-electronic filing requirement.
2605-The Department may require returns to be filed on a
2606-
2607-
2608-quarterly basis. If so required, a return for each calendar
2609-quarter shall be filed on or before the twentieth day of the
2610-calendar month following the end of such calendar quarter. The
2611-taxpayer shall also file a return with the Department for each
2612-of the first two months of each calendar quarter, on or before
2613-the twentieth day of the following calendar month, stating:
2614-1. The name of the seller;
2615-2. The address of the principal place of business from
2616-which he engages in business as a serviceman in this
2617-State;
2618-3. The total amount of taxable receipts received by
2619-him during the preceding calendar month, including
2620-receipts from charge and time sales, but less all
2621-deductions allowed by law;
2622-4. The amount of credit provided in Section 2d of this
2623-Act;
2624-5. The amount of tax due;
2625-5-5. The signature of the taxpayer; and
2626-6. Such other reasonable information as the Department
2627-may require.
2628-Each serviceman required or authorized to collect the tax
2629-imposed by this Act on aviation fuel transferred as an
2630-incident of a sale of service in this State during the
2631-preceding calendar month shall, instead of reporting and
2632-paying tax on aviation fuel as otherwise required by this
2633-Section, report and pay such tax on a separate aviation fuel
2634-
2635-
2636-tax return. The requirements related to the return shall be as
2637-otherwise provided in this Section. Notwithstanding any other
2638-provisions of this Act to the contrary, servicemen collecting
2639-tax on aviation fuel shall file all aviation fuel tax returns
2640-and shall make all aviation fuel tax payments by electronic
2641-means in the manner and form required by the Department. For
2642-purposes of this Section, "aviation fuel" means jet fuel and
2643-aviation gasoline.
2644-If a taxpayer fails to sign a return within 30 days after
2645-the proper notice and demand for signature by the Department,
2646-the return shall be considered valid and any amount shown to be
2647-due on the return shall be deemed assessed.
2648-Notwithstanding any other provision of this Act to the
2649-contrary, servicemen subject to tax on cannabis shall file all
2650-cannabis tax returns and shall make all cannabis tax payments
2651-by electronic means in the manner and form required by the
2652-Department.
2653-Beginning October 1, 1993, a taxpayer who has an average
2654-monthly tax liability of $150,000 or more shall make all
2655-payments required by rules of the Department by electronic
2656-funds transfer. Beginning October 1, 1994, a taxpayer who has
2657-an average monthly tax liability of $100,000 or more shall
2658-make all payments required by rules of the Department by
2659-electronic funds transfer. Beginning October 1, 1995, a
2660-taxpayer who has an average monthly tax liability of $50,000
2661-or more shall make all payments required by rules of the
2662-
2663-
2664-Department by electronic funds transfer. Beginning October 1,
2665-2000, a taxpayer who has an annual tax liability of $200,000 or
2666-more shall make all payments required by rules of the
2667-Department by electronic funds transfer. The term "annual tax
2668-liability" shall be the sum of the taxpayer's liabilities
2669-under this Act, and under all other State and local occupation
2670-and use tax laws administered by the Department, for the
2671-immediately preceding calendar year. The term "average monthly
2672-tax liability" means the sum of the taxpayer's liabilities
2673-under this Act, and under all other State and local occupation
2674-and use tax laws administered by the Department, for the
2675-immediately preceding calendar year divided by 12. Beginning
2676-on October 1, 2002, a taxpayer who has a tax liability in the
2677-amount set forth in subsection (b) of Section 2505-210 of the
2678-Department of Revenue Law shall make all payments required by
2679-rules of the Department by electronic funds transfer.
2680-Before August 1 of each year beginning in 1993, the
2681-Department shall notify all taxpayers required to make
2682-payments by electronic funds transfer. All taxpayers required
2683-to make payments by electronic funds transfer shall make those
2684-payments for a minimum of one year beginning on October 1.
2685-Any taxpayer not required to make payments by electronic
2686-funds transfer may make payments by electronic funds transfer
2687-with the permission of the Department.
2688-All taxpayers required to make payment by electronic funds
2689-transfer and any taxpayers authorized to voluntarily make
2690-
2691-
2692-payments by electronic funds transfer shall make those
2693-payments in the manner authorized by the Department.
2694-The Department shall adopt such rules as are necessary to
2695-effectuate a program of electronic funds transfer and the
2696-requirements of this Section.
2697-If the serviceman is otherwise required to file a monthly
2698-return and if the serviceman's average monthly tax liability
2699-to the Department does not exceed $200, the Department may
2700-authorize his returns to be filed on a quarter annual basis,
2701-with the return for January, February and March of a given year
2702-being due by April 20 of such year; with the return for April,
2703-May and June of a given year being due by July 20 of such year;
2704-with the return for July, August and September of a given year
2705-being due by October 20 of such year, and with the return for
2706-October, November and December of a given year being due by
2707-January 20 of the following year.
2708-If the serviceman is otherwise required to file a monthly
2709-or quarterly return and if the serviceman's average monthly
2710-tax liability to the Department does not exceed $50, the
2711-Department may authorize his returns to be filed on an annual
2712-basis, with the return for a given year being due by January 20
2713-of the following year.
2714-Such quarter annual and annual returns, as to form and
2715-substance, shall be subject to the same requirements as
2716-monthly returns.
2717-Notwithstanding any other provision in this Act concerning
2718-
2719-
2720-the time within which a serviceman may file his return, in the
2721-case of any serviceman who ceases to engage in a kind of
2722-business which makes him responsible for filing returns under
2723-this Act, such serviceman shall file a final return under this
2724-Act with the Department not more than 1 month after
2725-discontinuing such business.
2726-Where a serviceman collects the tax with respect to the
2727-selling price of property which he sells and the purchaser
2728-thereafter returns such property and the serviceman refunds
2729-the selling price thereof to the purchaser, such serviceman
2730-shall also refund, to the purchaser, the tax so collected from
2731-the purchaser. When filing his return for the period in which
2732-he refunds such tax to the purchaser, the serviceman may
2733-deduct the amount of the tax so refunded by him to the
2734-purchaser from any other Service Use Tax, Service Occupation
2735-Tax, retailers' occupation tax or use tax which such
2736-serviceman may be required to pay or remit to the Department,
2737-as shown by such return, provided that the amount of the tax to
2738-be deducted shall previously have been remitted to the
2739-Department by such serviceman. If the serviceman shall not
2740-previously have remitted the amount of such tax to the
2741-Department, he shall be entitled to no deduction hereunder
2742-upon refunding such tax to the purchaser.
2743-Any serviceman filing a return hereunder shall also
2744-include the total tax upon the selling price of tangible
2745-personal property purchased for use by him as an incident to a
2746-
2747-
2748-sale of service, and such serviceman shall remit the amount of
2749-such tax to the Department when filing such return.
2750-If experience indicates such action to be practicable, the
2751-Department may prescribe and furnish a combination or joint
2752-return which will enable servicemen, who are required to file
2753-returns hereunder and also under the Service Occupation Tax
2754-Act, to furnish all the return information required by both
2755-Acts on the one form.
2756-Where the serviceman has more than one business registered
2757-with the Department under separate registration hereunder,
2758-such serviceman shall not file each return that is due as a
2759-single return covering all such registered businesses, but
2760-shall file separate returns for each such registered business.
2761-Beginning January 1, 1990, each month the Department shall
2762-pay into the State and Local Tax Reform Fund, a special fund in
2763-the State Treasury, the net revenue realized for the preceding
2764-month from the 1% tax imposed under this Act.
2765-Beginning January 1, 1990, each month the Department shall
2766-pay into the State and Local Sales Tax Reform Fund 20% of the
2767-net revenue realized for the preceding month from the 6.25%
2768-general rate on transfers of tangible personal property, other
2769-than (i) tangible personal property which is purchased outside
2770-Illinois at retail from a retailer and which is titled or
2771-registered by an agency of this State's government and (ii)
2772-aviation fuel sold on or after December 1, 2019. This
2773-exception for aviation fuel only applies for so long as the
2774-
2775-
2776-revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2777-47133 are binding on the State.
2778-For aviation fuel sold on or after December 1, 2019, each
2779-month the Department shall pay into the State Aviation Program
2780-Fund 20% of the net revenue realized for the preceding month
2781-from the 6.25% general rate on the selling price of aviation
2782-fuel, less an amount estimated by the Department to be
2783-required for refunds of the 20% portion of the tax on aviation
2784-fuel under this Act, which amount shall be deposited into the
2785-Aviation Fuel Sales Tax Refund Fund. The Department shall only
2786-pay moneys into the State Aviation Program Fund and the
2787-Aviation Fuel Sales Tax Refund Fund under this Act for so long
2788-as the revenue use requirements of 49 U.S.C. 47107(b) and 49
2789-U.S.C. 47133 are binding on the State.
2790-Beginning August 1, 2000, each month the Department shall
2791-pay into the State and Local Sales Tax Reform Fund 100% of the
2792-net revenue realized for the preceding month from the 1.25%
2793-rate on the selling price of motor fuel and gasohol.
2794-Beginning October 1, 2009, each month the Department shall
2795-pay into the Capital Projects Fund an amount that is equal to
2796-an amount estimated by the Department to represent 80% of the
2797-net revenue realized for the preceding month from the sale of
2798-candy, grooming and hygiene products, and soft drinks that had
2799-been taxed at a rate of 1% prior to September 1, 2009 but that
2800-are now taxed at 6.25%.
2801-Beginning July 1, 2013, each month the Department shall
2802-
2803-
2804-pay into the Underground Storage Tank Fund from the proceeds
2805-collected under this Act, the Use Tax Act, the Service
2806-Occupation Tax Act, and the Retailers' Occupation Tax Act an
2807-amount equal to the average monthly deficit in the Underground
2808-Storage Tank Fund during the prior year, as certified annually
2809-by the Illinois Environmental Protection Agency, but the total
2810-payment into the Underground Storage Tank Fund under this Act,
2811-the Use Tax Act, the Service Occupation Tax Act, and the
2812-Retailers' Occupation Tax Act shall not exceed $18,000,000 in
2813-any State fiscal year. As used in this paragraph, the "average
2814-monthly deficit" shall be equal to the difference between the
2815-average monthly claims for payment by the fund and the average
2816-monthly revenues deposited into the fund, excluding payments
2817-made pursuant to this paragraph.
2818-Beginning July 1, 2015, of the remainder of the moneys
2819-received by the Department under the Use Tax Act, this Act, the
2820-Service Occupation Tax Act, and the Retailers' Occupation Tax
2821-Act, each month the Department shall deposit $500,000 into the
2822-State Crime Laboratory Fund.
2823-Of the remainder of the moneys received by the Department
2824-pursuant to this Act, (a) 1.75% thereof shall be paid into the
2825-Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
2826-and after July 1, 1989, 3.8% thereof shall be paid into the
2827-Build Illinois Fund; provided, however, that if in any fiscal
2828-year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
2829-may be, of the moneys received by the Department and required
2830-
2831-
2832-to be paid into the Build Illinois Fund pursuant to Section 3
2833-of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
2834-Act, Section 9 of the Service Use Tax Act, and Section 9 of the
2835-Service Occupation Tax Act, such Acts being hereinafter called
2836-the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
2837-may be, of moneys being hereinafter called the "Tax Act
2838-Amount", and (2) the amount transferred to the Build Illinois
2839-Fund from the State and Local Sales Tax Reform Fund shall be
2840-less than the Annual Specified Amount (as defined in Section 3
2841-of the Retailers' Occupation Tax Act), an amount equal to the
2842-difference shall be immediately paid into the Build Illinois
2843-Fund from other moneys received by the Department pursuant to
2844-the Tax Acts; and further provided, that if on the last
2845-business day of any month the sum of (1) the Tax Act Amount
2846-required to be deposited into the Build Illinois Bond Account
2847-in the Build Illinois Fund during such month and (2) the amount
2848-transferred during such month to the Build Illinois Fund from
2849-the State and Local Sales Tax Reform Fund shall have been less
2850-than 1/12 of the Annual Specified Amount, an amount equal to
2851-the difference shall be immediately paid into the Build
2852-Illinois Fund from other moneys received by the Department
2853-pursuant to the Tax Acts; and, further provided, that in no
2854-event shall the payments required under the preceding proviso
2855-result in aggregate payments into the Build Illinois Fund
2856-pursuant to this clause (b) for any fiscal year in excess of
2857-the greater of (i) the Tax Act Amount or (ii) the Annual
2858-
2859-
2860-Specified Amount for such fiscal year; and, further provided,
2861-that the amounts payable into the Build Illinois Fund under
2862-this clause (b) shall be payable only until such time as the
2863-aggregate amount on deposit under each trust indenture
2864-securing Bonds issued and outstanding pursuant to the Build
2865-Illinois Bond Act is sufficient, taking into account any
2866-future investment income, to fully provide, in accordance with
2867-such indenture, for the defeasance of or the payment of the
2868-principal of, premium, if any, and interest on the Bonds
2869-secured by such indenture and on any Bonds expected to be
2870-issued thereafter and all fees and costs payable with respect
2871-thereto, all as certified by the Director of the Bureau of the
2872-Budget (now Governor's Office of Management and Budget). If on
2873-the last business day of any month in which Bonds are
2874-outstanding pursuant to the Build Illinois Bond Act, the
2875-aggregate of the moneys deposited in the Build Illinois Bond
2876-Account in the Build Illinois Fund in such month shall be less
2877-than the amount required to be transferred in such month from
2878-the Build Illinois Bond Account to the Build Illinois Bond
2879-Retirement and Interest Fund pursuant to Section 13 of the
2880-Build Illinois Bond Act, an amount equal to such deficiency
2881-shall be immediately paid from other moneys received by the
2882-Department pursuant to the Tax Acts to the Build Illinois
2883-Fund; provided, however, that any amounts paid to the Build
2884-Illinois Fund in any fiscal year pursuant to this sentence
2885-shall be deemed to constitute payments pursuant to clause (b)
2886-
2887-
2888-of the preceding sentence and shall reduce the amount
2889-otherwise payable for such fiscal year pursuant to clause (b)
2890-of the preceding sentence. The moneys received by the
2891-Department pursuant to this Act and required to be deposited
2892-into the Build Illinois Fund are subject to the pledge, claim
2893-and charge set forth in Section 12 of the Build Illinois Bond
2894-Act.
2895-Subject to payment of amounts into the Build Illinois Fund
2896-as provided in the preceding paragraph or in any amendment
2897-thereto hereafter enacted, the following specified monthly
2898-installment of the amount requested in the certificate of the
2899-Chairman of the Metropolitan Pier and Exposition Authority
2900-provided under Section 8.25f of the State Finance Act, but not
2901-in excess of the sums designated as "Total Deposit", shall be
2902-deposited in the aggregate from collections under Section 9 of
2903-the Use Tax Act, Section 9 of the Service Use Tax Act, Section
2904-9 of the Service Occupation Tax Act, and Section 3 of the
2905-Retailers' Occupation Tax Act into the McCormick Place
2906-Expansion Project Fund in the specified fiscal years.
2907-Fiscal YearTotal Deposit1993 $01994 53,000,0001995 58,000,0001996 61,000,0001997 64,000,000 Fiscal Year Total Deposit 1993 $0 1994 53,000,000 1995 58,000,000 1996 61,000,000 1997 64,000,000
2908-Fiscal Year Total Deposit
2909-1993 $0
2910-1994 53,000,000
2911-1995 58,000,000
2912-1996 61,000,000
2913-1997 64,000,000
2914-
2915-
2916-Fiscal Year Total Deposit
2917-1993 $0
2918-1994 53,000,000
2919-1995 58,000,000
2920-1996 61,000,000
2921-1997 64,000,000
2922-
2923-
2924-1998 68,000,0001999 71,000,0002000 75,000,0002001 80,000,0002002 93,000,0002003 99,000,0002004103,000,0002005108,000,0002006113,000,0002007119,000,0002008126,000,0002009132,000,0002010139,000,0002011146,000,0002012153,000,0002013161,000,0002014170,000,0002015179,000,0002016189,000,0002017199,000,0002018210,000,0002019221,000,0002020233,000,0002021300,000,000 2022300,000,0002023300,000,000 1998 68,000,000 1999 71,000,000 2000 75,000,000 2001 80,000,000 2002 93,000,000 2003 99,000,000 2004 103,000,000 2005 108,000,000 2006 113,000,000 2007 119,000,000 2008 126,000,000 2009 132,000,000 2010 139,000,000 2011 146,000,000 2012 153,000,000 2013 161,000,000 2014 170,000,000 2015 179,000,000 2016 189,000,000 2017 199,000,000 2018 210,000,000 2019 221,000,000 2020 233,000,000 2021 300,000,000 2022 300,000,000 2023 300,000,000
2925-1998 68,000,000
2926-1999 71,000,000
2927-2000 75,000,000
2928-2001 80,000,000
2929-2002 93,000,000
2930-2003 99,000,000
2931-2004 103,000,000
2932-2005 108,000,000
2933-2006 113,000,000
2934-2007 119,000,000
2935-2008 126,000,000
2936-2009 132,000,000
2937-2010 139,000,000
2938-2011 146,000,000
2939-2012 153,000,000
2940-2013 161,000,000
2941-2014 170,000,000
2942-2015 179,000,000
2943-2016 189,000,000
2944-2017 199,000,000
2945-2018 210,000,000
2946-2019 221,000,000
2947-2020 233,000,000
2948-2021 300,000,000
2949-2022 300,000,000
2950-2023 300,000,000
2951-
2952-1998 68,000,000
2953-1999 71,000,000
2954-2000 75,000,000
2955-2001 80,000,000
2956-2002 93,000,000
2957-2003 99,000,000
2958-2004 103,000,000
2959-2005 108,000,000
2960-2006 113,000,000
2961-2007 119,000,000
2962-2008 126,000,000
2963-2009 132,000,000
2964-2010 139,000,000
2965-2011 146,000,000
2966-2012 153,000,000
2967-2013 161,000,000
2968-2014 170,000,000
2969-2015 179,000,000
2970-2016 189,000,000
2971-2017 199,000,000
2972-2018 210,000,000
2973-2019 221,000,000
2974-2020 233,000,000
2975-2021 300,000,000
2976-2022 300,000,000
2977-2023 300,000,000
2978-
2979-
2980-2024 300,000,0002025 300,000,0002026 300,000,0002027 375,000,0002028 375,000,0002029 375,000,0002030 375,000,0002031 375,000,0002032 375,000,0002033 375,000,0002034375,000,0002035375,000,0002036450,000,000and each fiscal year thereafter that bonds are outstanding under Section 13.2 of the Metropolitan Pier and Exposition Authority Act, but not after fiscal year 2060. 2024 300,000,000 2025 300,000,000 2026 300,000,000 2027 375,000,000 2028 375,000,000 2029 375,000,000 2030 375,000,000 2031 375,000,000 2032 375,000,000 2033 375,000,000 2034 375,000,000 2035 375,000,000 2036 450,000,000 and each fiscal year thereafter that bonds are outstanding under Section 13.2 of the Metropolitan Pier and Exposition Authority Act, but not after fiscal year 2060.
2981-2024 300,000,000
2982-2025 300,000,000
2983-2026 300,000,000
2984-2027 375,000,000
2985-2028 375,000,000
2986-2029 375,000,000
2987-2030 375,000,000
2988-2031 375,000,000
2989-2032 375,000,000
2990-2033 375,000,000
2991-2034 375,000,000
2992-2035 375,000,000
2993-2036 450,000,000
2994-and
2995-each fiscal year
2996-thereafter that bonds
2997-are outstanding under
2998-Section 13.2 of the
2999-Metropolitan Pier and
3000-Exposition Authority Act,
3001-but not after fiscal year 2060.
3002-Beginning July 20, 1993 and in each month of each fiscal
3003-year thereafter, one-eighth of the amount requested in the
3004-certificate of the Chairman of the Metropolitan Pier and
3005-Exposition Authority for that fiscal year, less the amount
3006-deposited into the McCormick Place Expansion Project Fund by
3007-
3008-2024 300,000,000
3009-2025 300,000,000
3010-2026 300,000,000
3011-2027 375,000,000
3012-2028 375,000,000
3013-2029 375,000,000
3014-2030 375,000,000
3015-2031 375,000,000
3016-2032 375,000,000
3017-2033 375,000,000
3018-2034 375,000,000
3019-2035 375,000,000
3020-2036 450,000,000
3021-and
3022-each fiscal year
3023-thereafter that bonds
3024-are outstanding under
3025-Section 13.2 of the
3026-Metropolitan Pier and
3027-Exposition Authority Act,
3028-but not after fiscal year 2060.
3029-
3030-
3031-the State Treasurer in the respective month under subsection
3032-(g) of Section 13 of the Metropolitan Pier and Exposition
3033-Authority Act, plus cumulative deficiencies in the deposits
3034-required under this Section for previous months and years,
3035-shall be deposited into the McCormick Place Expansion Project
3036-Fund, until the full amount requested for the fiscal year, but
3037-not in excess of the amount specified above as "Total
3038-Deposit", has been deposited.
3039-Subject to payment of amounts into the Capital Projects
3040-Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
3041-and the McCormick Place Expansion Project Fund pursuant to the
3042-preceding paragraphs or in any amendments thereto hereafter
3043-enacted, for aviation fuel sold on or after December 1, 2019,
3044-the Department shall each month deposit into the Aviation Fuel
3045-Sales Tax Refund Fund an amount estimated by the Department to
3046-be required for refunds of the 80% portion of the tax on
3047-aviation fuel under this Act. The Department shall only
3048-deposit moneys into the Aviation Fuel Sales Tax Refund Fund
3049-under this paragraph for so long as the revenue use
3050-requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
3051-binding on the State.
3052-Subject to payment of amounts into the Build Illinois Fund
3053-and the McCormick Place Expansion Project Fund pursuant to the
3054-preceding paragraphs or in any amendments thereto hereafter
3055-enacted, beginning July 1, 1993 and ending on September 30,
3056-2013, the Department shall each month pay into the Illinois
3057-
3058-
3059-Tax Increment Fund 0.27% of 80% of the net revenue realized for
3060-the preceding month from the 6.25% general rate on the selling
3061-price of tangible personal property.
3062-Subject to payment of amounts into the Build Illinois Fund
3063-and the McCormick Place Expansion Project Fund pursuant to the
3064-preceding paragraphs or in any amendments thereto hereafter
3065-enacted, beginning with the receipt of the first report of
3066-taxes paid by an eligible business and continuing for a
3067-25-year period, the Department shall each month pay into the
3068-Energy Infrastructure Fund 80% of the net revenue realized
3069-from the 6.25% general rate on the selling price of
3070-Illinois-mined coal that was sold to an eligible business. For
3071-purposes of this paragraph, the term "eligible business" means
3072-a new electric generating facility certified pursuant to
3073-Section 605-332 of the Department of Commerce and Economic
3074-Opportunity Law of the Civil Administrative Code of Illinois.
3075-Subject to payment of amounts into the Build Illinois
3076-Fund, the McCormick Place Expansion Project Fund, the Illinois
3077-Tax Increment Fund, and the Energy Infrastructure Fund
3078-pursuant to the preceding paragraphs or in any amendments to
3079-this Section hereafter enacted, beginning on the first day of
3080-the first calendar month to occur on or after August 26, 2014
3081-(the effective date of Public Act 98-1098), each month, from
3082-the collections made under Section 9 of the Use Tax Act,
3083-Section 9 of the Service Use Tax Act, Section 9 of the Service
3084-Occupation Tax Act, and Section 3 of the Retailers' Occupation
3085-
3086-
3087-Tax Act, the Department shall pay into the Tax Compliance and
3088-Administration Fund, to be used, subject to appropriation, to
3089-fund additional auditors and compliance personnel at the
3090-Department of Revenue, an amount equal to 1/12 of 5% of 80% of
3091-the cash receipts collected during the preceding fiscal year
3092-by the Audit Bureau of the Department under the Use Tax Act,
3093-the Service Use Tax Act, the Service Occupation Tax Act, the
3094-Retailers' Occupation Tax Act, and associated local occupation
3095-and use taxes administered by the Department.
3096-Subject to payments of amounts into the Build Illinois
3097-Fund, the McCormick Place Expansion Project Fund, the Illinois
3098-Tax Increment Fund, the Energy Infrastructure Fund, and the
3099-Tax Compliance and Administration Fund as provided in this
3100-Section, beginning on July 1, 2018 the Department shall pay
3101-each month into the Downstate Public Transportation Fund the
3102-moneys required to be so paid under Section 2-3 of the
3103-Downstate Public Transportation Act.
3104-Subject to successful execution and delivery of a
3105-public-private agreement between the public agency and private
3106-entity and completion of the civic build, beginning on July 1,
3107-2023, of the remainder of the moneys received by the
3108-Department under the Use Tax Act, the Service Use Tax Act, the
3109-Service Occupation Tax Act, and this Act, the Department shall
3110-deposit the following specified deposits in the aggregate from
3111-collections under the Use Tax Act, the Service Use Tax Act, the
3112-Service Occupation Tax Act, and the Retailers' Occupation Tax
3113-
3114-
3115-Act, as required under Section 8.25g of the State Finance Act
3116-for distribution consistent with the Public-Private
3117-Partnership for Civic and Transit Infrastructure Project Act.
3118-The moneys received by the Department pursuant to this Act and
3119-required to be deposited into the Civic and Transit
3120-Infrastructure Fund are subject to the pledge, claim, and
3121-charge set forth in Section 25-55 of the Public-Private
3122-Partnership for Civic and Transit Infrastructure Project Act.
3123-As used in this paragraph, "civic build", "private entity",
3124-"public-private agreement", and "public agency" have the
3125-meanings provided in Section 25-10 of the Public-Private
3126-Partnership for Civic and Transit Infrastructure Project Act.
3127-Fiscal Year............................Total Deposit
3128-2024....................................$200,000,000
3129-2025....................................$206,000,000
3130-2026....................................$212,200,000
3131-2027....................................$218,500,000
3132-2028....................................$225,100,000
3133-2029....................................$288,700,000
3134-2030....................................$298,900,000
3135-2031....................................$309,300,000
3136-2032....................................$320,100,000
3137-2033....................................$331,200,000
3138-2034....................................$341,200,000
3139-2035....................................$351,400,000
3140-2036....................................$361,900,000
3141-
3142-
3143-2037....................................$372,800,000
3144-2038....................................$384,000,000
3145-2039....................................$395,500,000
3146-2040....................................$407,400,000
3147-2041....................................$419,600,000
3148-2042....................................$432,200,000
3149-2043....................................$445,100,000
3150-Beginning July 1, 2021 and until July 1, 2022, subject to
3151-the payment of amounts into the State and Local Sales Tax
3152-Reform Fund, the Build Illinois Fund, the McCormick Place
3153-Expansion Project Fund, the Illinois Tax Increment Fund, the
3154-Energy Infrastructure Fund, and the Tax Compliance and
3155-Administration Fund as provided in this Section, the
3156-Department shall pay each month into the Road Fund the amount
3157-estimated to represent 16% of the net revenue realized from
3158-the taxes imposed on motor fuel and gasohol. Beginning July 1,
3159-2022 and until July 1, 2023, subject to the payment of amounts
3160-into the State and Local Sales Tax Reform Fund, the Build
3161-Illinois Fund, the McCormick Place Expansion Project Fund, the
3162-Illinois Tax Increment Fund, the Energy Infrastructure Fund,
3163-and the Tax Compliance and Administration Fund as provided in
3164-this Section, the Department shall pay each month into the
3165-Road Fund the amount estimated to represent 32% of the net
3166-revenue realized from the taxes imposed on motor fuel and
3167-gasohol. Beginning July 1, 2023 and until July 1, 2024,
3168-subject to the payment of amounts into the State and Local
3169-
3170-
3171-Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
3172-Place Expansion Project Fund, the Illinois Tax Increment Fund,
3173-the Energy Infrastructure Fund, and the Tax Compliance and
3174-Administration Fund as provided in this Section, the
3175-Department shall pay each month into the Road Fund the amount
3176-estimated to represent 48% of the net revenue realized from
3177-the taxes imposed on motor fuel and gasohol. Beginning July 1,
3178-2024 and until July 1, 2025, subject to the payment of amounts
3179-into the State and Local Sales Tax Reform Fund, the Build
3180-Illinois Fund, the McCormick Place Expansion Project Fund, the
3181-Illinois Tax Increment Fund, the Energy Infrastructure Fund,
3182-and the Tax Compliance and Administration Fund as provided in
3183-this Section, the Department shall pay each month into the
3184-Road Fund the amount estimated to represent 64% of the net
3185-revenue realized from the taxes imposed on motor fuel and
3186-gasohol. Beginning on July 1, 2025, subject to the payment of
3187-amounts into the State and Local Sales Tax Reform Fund, the
3188-Build Illinois Fund, the McCormick Place Expansion Project
3189-Fund, the Illinois Tax Increment Fund, the Energy
3190-Infrastructure Fund, and the Tax Compliance and Administration
3191-Fund as provided in this Section, the Department shall pay
3192-each month into the Road Fund the amount estimated to
3193-represent 80% of the net revenue realized from the taxes
3194-imposed on motor fuel and gasohol. As used in this paragraph
3195-"motor fuel" has the meaning given to that term in Section 1.1
3196-of the Motor Fuel Tax Law, and "gasohol" has the meaning given
3197-
3198-
3199-to that term in Section 3-40 of the Use Tax Act.
3200-Of the remainder of the moneys received by the Department
3201-pursuant to this Act, 75% thereof shall be paid into the
3202-General Revenue Fund of the State Treasury and 25% shall be
3203-reserved in a special account and used only for the transfer to
3204-the Common School Fund as part of the monthly transfer from the
3205-General Revenue Fund in accordance with Section 8a of the
3206-State Finance Act.
3207-As soon as possible after the first day of each month, upon
3208-certification of the Department of Revenue, the Comptroller
3209-shall order transferred and the Treasurer shall transfer from
3210-the General Revenue Fund to the Motor Fuel Tax Fund an amount
3211-equal to 1.7% of 80% of the net revenue realized under this Act
3212-for the second preceding month. Beginning April 1, 2000, this
3213-transfer is no longer required and shall not be made.
3214-Net revenue realized for a month shall be the revenue
3215-collected by the State pursuant to this Act, less the amount
3216-paid out during that month as refunds to taxpayers for
3217-overpayment of liability.
3218-(Source: P.A. 101-10, Article 15, Section 15-15, eff. 6-5-19;
3219-101-10, Article 25, Section 25-110, eff. 6-5-19; 101-27, eff.
3220-6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
3221-101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)
3222-Section 2-50. The Service Occupation Tax Act is amended by
3223-changing Section 9 as follows:
3224-
3225-
3226-(35 ILCS 115/9) (from Ch. 120, par. 439.109)
3227-Sec. 9. Each serviceman required or authorized to collect
3228-the tax herein imposed shall pay to the Department the amount
3229-of such tax at the time when he is required to file his return
3230-for the period during which such tax was collectible, less a
3231-discount of 2.1% prior to January 1, 1990, and 1.75% on and
3232-after January 1, 1990, or $5 per calendar year, whichever is
3233-greater, which is allowed to reimburse the serviceman for
3234-expenses incurred in collecting the tax, keeping records,
3235-preparing and filing returns, remitting the tax and supplying
3236-data to the Department on request. When determining the
3237-discount allowed under this Section, servicemen shall include
3238-the amount of tax that would have been due at the 1% rate but
3239-for the 0% rate imposed under this amendatory Act of the 102nd
3240-General Assembly. The discount under this Section is not
3241-allowed for the 1.25% portion of taxes paid on aviation fuel
3242-that is subject to the revenue use requirements of 49 U.S.C.
3243-47107(b) and 49 U.S.C. 47133. The discount allowed under this
3244-Section is allowed only for returns that are filed in the
3245-manner required by this Act. The Department may disallow the
3246-discount for servicemen whose certificate of registration is
3247-revoked at the time the return is filed, but only if the
3248-Department's decision to revoke the certificate of
3249-registration has become final.
3250-Where such tangible personal property is sold under a
3251-
3252-
3253-conditional sales contract, or under any other form of sale
3254-wherein the payment of the principal sum, or a part thereof, is
3255-extended beyond the close of the period for which the return is
3256-filed, the serviceman, in collecting the tax may collect, for
3257-each tax return period, only the tax applicable to the part of
3258-the selling price actually received during such tax return
3259-period.
3260-Except as provided hereinafter in this Section, on or
3261-before the twentieth day of each calendar month, such
3262-serviceman shall file a return for the preceding calendar
3263-month in accordance with reasonable rules and regulations to
3264-be promulgated by the Department of Revenue. Such return shall
3265-be filed on a form prescribed by the Department and shall
3266-contain such information as the Department may reasonably
3267-require. The return shall include the gross receipts which
3268-were received during the preceding calendar month or quarter
3269-on the following items upon which tax would have been due but
3270-for the 0% rate imposed under this amendatory Act of the 102nd
3271-General Assembly: (i) food for human consumption that is to be
3272-consumed off the premises where it is sold (other than
3273-alcoholic beverages, food consisting of or infused with adult
3274-use cannabis, soft drinks, and food that has been prepared for
3275-immediate consumption); and (ii) food prepared for immediate
3276-consumption and transferred incident to a sale of service
3277-subject to this Act or the Service Use Tax Act by an entity
3278-licensed under the Hospital Licensing Act, the Nursing Home
3279-
3280-
3281-Care Act, the Assisted Living and Shared Housing Act, the
3282-ID/DD Community Care Act, the MC/DD Act, the Specialized
3283-Mental Health Rehabilitation Act of 2013, or the Child Care
3284-Act of 1969, or an entity that holds a permit issued pursuant
3285-to the Life Care Facilities Act. The return shall also include
3286-the amount of tax that would have been due on the items listed
3287-in the previous sentence but for the 0% rate imposed under this
3288-amendatory Act of the 102nd General Assembly.
3289-On and after January 1, 2018, with respect to servicemen
3290-whose annual gross receipts average $20,000 or more, all
3291-returns required to be filed pursuant to this Act shall be
3292-filed electronically. Servicemen who demonstrate that they do
3293-not have access to the Internet or demonstrate hardship in
3294-filing electronically may petition the Department to waive the
3295-electronic filing requirement.
3296-The Department may require returns to be filed on a
3297-quarterly basis. If so required, a return for each calendar
3298-quarter shall be filed on or before the twentieth day of the
3299-calendar month following the end of such calendar quarter. The
3300-taxpayer shall also file a return with the Department for each
3301-of the first two months of each calendar quarter, on or before
3302-the twentieth day of the following calendar month, stating:
3303-1. The name of the seller;
3304-2. The address of the principal place of business from
3305-which he engages in business as a serviceman in this
3306-State;
3307-
3308-
3309-3. The total amount of taxable receipts received by
3310-him during the preceding calendar month, including
3311-receipts from charge and time sales, but less all
3312-deductions allowed by law;
3313-4. The amount of credit provided in Section 2d of this
3314-Act;
3315-5. The amount of tax due;
3316-5-5. The signature of the taxpayer; and
3317-6. Such other reasonable information as the Department
3318-may require.
3319-Each serviceman required or authorized to collect the tax
3320-herein imposed on aviation fuel acquired as an incident to the
3321-purchase of a service in this State during the preceding
3322-calendar month shall, instead of reporting and paying tax as
3323-otherwise required by this Section, report and pay such tax on
3324-a separate aviation fuel tax return. The requirements related
3325-to the return shall be as otherwise provided in this Section.
3326-Notwithstanding any other provisions of this Act to the
3327-contrary, servicemen transferring aviation fuel incident to
3328-sales of service shall file all aviation fuel tax returns and
3329-shall make all aviation fuel tax payments by electronic means
3330-in the manner and form required by the Department. For
3331-purposes of this Section, "aviation fuel" means jet fuel and
3332-aviation gasoline.
3333-If a taxpayer fails to sign a return within 30 days after
3334-the proper notice and demand for signature by the Department,
3335-
3336-
3337-the return shall be considered valid and any amount shown to be
3338-due on the return shall be deemed assessed.
3339-Notwithstanding any other provision of this Act to the
3340-contrary, servicemen subject to tax on cannabis shall file all
3341-cannabis tax returns and shall make all cannabis tax payments
3342-by electronic means in the manner and form required by the
3343-Department.
3344-Prior to October 1, 2003, and on and after September 1,
3345-2004 a serviceman may accept a Manufacturer's Purchase Credit
3346-certification from a purchaser in satisfaction of Service Use
3347-Tax as provided in Section 3-70 of the Service Use Tax Act if
3348-the purchaser provides the appropriate documentation as
3349-required by Section 3-70 of the Service Use Tax Act. A
3350-Manufacturer's Purchase Credit certification, accepted prior
3351-to October 1, 2003 or on or after September 1, 2004 by a
3352-serviceman as provided in Section 3-70 of the Service Use Tax
3353-Act, may be used by that serviceman to satisfy Service
3354-Occupation Tax liability in the amount claimed in the
3355-certification, not to exceed 6.25% of the receipts subject to
3356-tax from a qualifying purchase. A Manufacturer's Purchase
3357-Credit reported on any original or amended return filed under
3358-this Act after October 20, 2003 for reporting periods prior to
3359-September 1, 2004 shall be disallowed. Manufacturer's Purchase
3360-Credit reported on annual returns due on or after January 1,
3361-2005 will be disallowed for periods prior to September 1,
3362-2004. No Manufacturer's Purchase Credit may be used after
3363-
3364-
3365-September 30, 2003 through August 31, 2004 to satisfy any tax
3366-liability imposed under this Act, including any audit
3367-liability.
3368-If the serviceman's average monthly tax liability to the
3369-Department does not exceed $200, the Department may authorize
3370-his returns to be filed on a quarter annual basis, with the
3371-return for January, February and March of a given year being
3372-due by April 20 of such year; with the return for April, May
3373-and June of a given year being due by July 20 of such year;
3374-with the return for July, August and September of a given year
3375-being due by October 20 of such year, and with the return for
3376-October, November and December of a given year being due by
3377-January 20 of the following year.
3378-If the serviceman's average monthly tax liability to the
3379-Department does not exceed $50, the Department may authorize
3380-his returns to be filed on an annual basis, with the return for
3381-a given year being due by January 20 of the following year.
3382-Such quarter annual and annual returns, as to form and
3383-substance, shall be subject to the same requirements as
3384-monthly returns.
3385-Notwithstanding any other provision in this Act concerning
3386-the time within which a serviceman may file his return, in the
3387-case of any serviceman who ceases to engage in a kind of
3388-business which makes him responsible for filing returns under
3389-this Act, such serviceman shall file a final return under this
3390-Act with the Department not more than 1 month after
3391-
3392-
3393-discontinuing such business.
3394-Beginning October 1, 1993, a taxpayer who has an average
3395-monthly tax liability of $150,000 or more shall make all
3396-payments required by rules of the Department by electronic
3397-funds transfer. Beginning October 1, 1994, a taxpayer who has
3398-an average monthly tax liability of $100,000 or more shall
3399-make all payments required by rules of the Department by
3400-electronic funds transfer. Beginning October 1, 1995, a
3401-taxpayer who has an average monthly tax liability of $50,000
3402-or more shall make all payments required by rules of the
3403-Department by electronic funds transfer. Beginning October 1,
3404-2000, a taxpayer who has an annual tax liability of $200,000 or
3405-more shall make all payments required by rules of the
3406-Department by electronic funds transfer. The term "annual tax
3407-liability" shall be the sum of the taxpayer's liabilities
3408-under this Act, and under all other State and local occupation
3409-and use tax laws administered by the Department, for the
3410-immediately preceding calendar year. The term "average monthly
3411-tax liability" means the sum of the taxpayer's liabilities
3412-under this Act, and under all other State and local occupation
3413-and use tax laws administered by the Department, for the
3414-immediately preceding calendar year divided by 12. Beginning
3415-on October 1, 2002, a taxpayer who has a tax liability in the
3416-amount set forth in subsection (b) of Section 2505-210 of the
3417-Department of Revenue Law shall make all payments required by
3418-rules of the Department by electronic funds transfer.
3419-
3420-
3421-Before August 1 of each year beginning in 1993, the
3422-Department shall notify all taxpayers required to make
3423-payments by electronic funds transfer. All taxpayers required
3424-to make payments by electronic funds transfer shall make those
3425-payments for a minimum of one year beginning on October 1.
3426-Any taxpayer not required to make payments by electronic
3427-funds transfer may make payments by electronic funds transfer
3428-with the permission of the Department.
3429-All taxpayers required to make payment by electronic funds
3430-transfer and any taxpayers authorized to voluntarily make
3431-payments by electronic funds transfer shall make those
3432-payments in the manner authorized by the Department.
3433-The Department shall adopt such rules as are necessary to
3434-effectuate a program of electronic funds transfer and the
3435-requirements of this Section.
3436-Where a serviceman collects the tax with respect to the
3437-selling price of tangible personal property which he sells and
3438-the purchaser thereafter returns such tangible personal
3439-property and the serviceman refunds the selling price thereof
3440-to the purchaser, such serviceman shall also refund, to the
3441-purchaser, the tax so collected from the purchaser. When
3442-filing his return for the period in which he refunds such tax
3443-to the purchaser, the serviceman may deduct the amount of the
3444-tax so refunded by him to the purchaser from any other Service
3445-Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
3446-Use Tax which such serviceman may be required to pay or remit
3447-
3448-
3449-to the Department, as shown by such return, provided that the
3450-amount of the tax to be deducted shall previously have been
3451-remitted to the Department by such serviceman. If the
3452-serviceman shall not previously have remitted the amount of
3453-such tax to the Department, he shall be entitled to no
3454-deduction hereunder upon refunding such tax to the purchaser.
3455-If experience indicates such action to be practicable, the
3456-Department may prescribe and furnish a combination or joint
3457-return which will enable servicemen, who are required to file
3458-returns hereunder and also under the Retailers' Occupation Tax
3459-Act, the Use Tax Act or the Service Use Tax Act, to furnish all
3460-the return information required by all said Acts on the one
3461-form.
3462-Where the serviceman has more than one business registered
3463-with the Department under separate registrations hereunder,
3464-such serviceman shall file separate returns for each
3465-registered business.
3466-Beginning January 1, 1990, each month the Department shall
3467-pay into the Local Government Tax Fund the revenue realized
3468-for the preceding month from the 1% tax imposed under this Act.
3469-Beginning January 1, 1990, each month the Department shall
3470-pay into the County and Mass Transit District Fund 4% of the
3471-revenue realized for the preceding month from the 6.25%
3472-general rate on sales of tangible personal property other than
3473-aviation fuel sold on or after December 1, 2019. This
3474-exception for aviation fuel only applies for so long as the
3475-
3476-
3477-revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
3478-47133 are binding on the State.
3479-Beginning August 1, 2000, each month the Department shall
3480-pay into the County and Mass Transit District Fund 20% of the
3481-net revenue realized for the preceding month from the 1.25%
3482-rate on the selling price of motor fuel and gasohol.
3483-Beginning January 1, 1990, each month the Department shall
3484-pay into the Local Government Tax Fund 16% of the revenue
3485-realized for the preceding month from the 6.25% general rate
3486-on transfers of tangible personal property other than aviation
3487-fuel sold on or after December 1, 2019. This exception for
3488-aviation fuel only applies for so long as the revenue use
3489-requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
3490-binding on the State.
3491-For aviation fuel sold on or after December 1, 2019, each
3492-month the Department shall pay into the State Aviation Program
3493-Fund 20% of the net revenue realized for the preceding month
3494-from the 6.25% general rate on the selling price of aviation
3495-fuel, less an amount estimated by the Department to be
3496-required for refunds of the 20% portion of the tax on aviation
3497-fuel under this Act, which amount shall be deposited into the
3498-Aviation Fuel Sales Tax Refund Fund. The Department shall only
3499-pay moneys into the State Aviation Program Fund and the
3500-Aviation Fuel Sales Tax Refund Fund under this Act for so long
3501-as the revenue use requirements of 49 U.S.C. 47107(b) and 49
3502-U.S.C. 47133 are binding on the State.
3503-
3504-
3505-Beginning August 1, 2000, each month the Department shall
3506-pay into the Local Government Tax Fund 80% of the net revenue
3507-realized for the preceding month from the 1.25% rate on the
3508-selling price of motor fuel and gasohol.
3509-Beginning October 1, 2009, each month the Department shall
3510-pay into the Capital Projects Fund an amount that is equal to
3511-an amount estimated by the Department to represent 80% of the
3512-net revenue realized for the preceding month from the sale of
3513-candy, grooming and hygiene products, and soft drinks that had
3514-been taxed at a rate of 1% prior to September 1, 2009 but that
3515-are now taxed at 6.25%.
3516-Beginning July 1, 2013, each month the Department shall
3517-pay into the Underground Storage Tank Fund from the proceeds
3518-collected under this Act, the Use Tax Act, the Service Use Tax
3519-Act, and the Retailers' Occupation Tax Act an amount equal to
3520-the average monthly deficit in the Underground Storage Tank
3521-Fund during the prior year, as certified annually by the
3522-Illinois Environmental Protection Agency, but the total
3523-payment into the Underground Storage Tank Fund under this Act,
3524-the Use Tax Act, the Service Use Tax Act, and the Retailers'
3525-Occupation Tax Act shall not exceed $18,000,000 in any State
3526-fiscal year. As used in this paragraph, the "average monthly
3527-deficit" shall be equal to the difference between the average
3528-monthly claims for payment by the fund and the average monthly
3529-revenues deposited into the fund, excluding payments made
3530-pursuant to this paragraph.
3531-
3532-
3533-Beginning July 1, 2015, of the remainder of the moneys
3534-received by the Department under the Use Tax Act, the Service
3535-Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
3536-each month the Department shall deposit $500,000 into the
3537-State Crime Laboratory Fund.
3538-Of the remainder of the moneys received by the Department
3539-pursuant to this Act, (a) 1.75% thereof shall be paid into the
3540-Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
3541-and after July 1, 1989, 3.8% thereof shall be paid into the
3542-Build Illinois Fund; provided, however, that if in any fiscal
3543-year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
3544-may be, of the moneys received by the Department and required
3545-to be paid into the Build Illinois Fund pursuant to Section 3
3546-of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
3547-Act, Section 9 of the Service Use Tax Act, and Section 9 of the
3548-Service Occupation Tax Act, such Acts being hereinafter called
3549-the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
3550-may be, of moneys being hereinafter called the "Tax Act
3551-Amount", and (2) the amount transferred to the Build Illinois
3552-Fund from the State and Local Sales Tax Reform Fund shall be
3553-less than the Annual Specified Amount (as defined in Section 3
3554-of the Retailers' Occupation Tax Act), an amount equal to the
3555-difference shall be immediately paid into the Build Illinois
3556-Fund from other moneys received by the Department pursuant to
3557-the Tax Acts; and further provided, that if on the last
3558-business day of any month the sum of (1) the Tax Act Amount
3559-
3560-
3561-required to be deposited into the Build Illinois Account in
3562-the Build Illinois Fund during such month and (2) the amount
3563-transferred during such month to the Build Illinois Fund from
3564-the State and Local Sales Tax Reform Fund shall have been less
3565-than 1/12 of the Annual Specified Amount, an amount equal to
3566-the difference shall be immediately paid into the Build
3567-Illinois Fund from other moneys received by the Department
3568-pursuant to the Tax Acts; and, further provided, that in no
3569-event shall the payments required under the preceding proviso
3570-result in aggregate payments into the Build Illinois Fund
3571-pursuant to this clause (b) for any fiscal year in excess of
3572-the greater of (i) the Tax Act Amount or (ii) the Annual
3573-Specified Amount for such fiscal year; and, further provided,
3574-that the amounts payable into the Build Illinois Fund under
3575-this clause (b) shall be payable only until such time as the
3576-aggregate amount on deposit under each trust indenture
3577-securing Bonds issued and outstanding pursuant to the Build
3578-Illinois Bond Act is sufficient, taking into account any
3579-future investment income, to fully provide, in accordance with
3580-such indenture, for the defeasance of or the payment of the
3581-principal of, premium, if any, and interest on the Bonds
3582-secured by such indenture and on any Bonds expected to be
3583-issued thereafter and all fees and costs payable with respect
3584-thereto, all as certified by the Director of the Bureau of the
3585-Budget (now Governor's Office of Management and Budget). If on
3586-the last business day of any month in which Bonds are
3587-
3588-
3589-outstanding pursuant to the Build Illinois Bond Act, the
3590-aggregate of the moneys deposited in the Build Illinois Bond
3591-Account in the Build Illinois Fund in such month shall be less
3592-than the amount required to be transferred in such month from
3593-the Build Illinois Bond Account to the Build Illinois Bond
3594-Retirement and Interest Fund pursuant to Section 13 of the
3595-Build Illinois Bond Act, an amount equal to such deficiency
3596-shall be immediately paid from other moneys received by the
3597-Department pursuant to the Tax Acts to the Build Illinois
3598-Fund; provided, however, that any amounts paid to the Build
3599-Illinois Fund in any fiscal year pursuant to this sentence
3600-shall be deemed to constitute payments pursuant to clause (b)
3601-of the preceding sentence and shall reduce the amount
3602-otherwise payable for such fiscal year pursuant to clause (b)
3603-of the preceding sentence. The moneys received by the
3604-Department pursuant to this Act and required to be deposited
3605-into the Build Illinois Fund are subject to the pledge, claim
3606-and charge set forth in Section 12 of the Build Illinois Bond
3607-Act.
3608-Subject to payment of amounts into the Build Illinois Fund
3609-as provided in the preceding paragraph or in any amendment
3610-thereto hereafter enacted, the following specified monthly
3611-installment of the amount requested in the certificate of the
3612-Chairman of the Metropolitan Pier and Exposition Authority
3613-provided under Section 8.25f of the State Finance Act, but not
3614-in excess of the sums designated as "Total Deposit", shall be
3615-
3616-
3617-deposited in the aggregate from collections under Section 9 of
3618-the Use Tax Act, Section 9 of the Service Use Tax Act, Section
3619-9 of the Service Occupation Tax Act, and Section 3 of the
3620-Retailers' Occupation Tax Act into the McCormick Place
3621-Expansion Project Fund in the specified fiscal years.
3622-Fiscal YearTotal Deposit1993 $01994 53,000,0001995 58,000,0001996 61,000,0001997 64,000,0001998 68,000,0001999 71,000,0002000 75,000,0002001 80,000,0002002 93,000,0002003 99,000,0002004103,000,0002005108,000,0002006113,000,0002007119,000,0002008126,000,0002009132,000,0002010139,000,0002011146,000,000 Fiscal Year Total Deposit 1993 $0 1994 53,000,000 1995 58,000,000 1996 61,000,000 1997 64,000,000 1998 68,000,000 1999 71,000,000 2000 75,000,000 2001 80,000,000 2002 93,000,000 2003 99,000,000 2004 103,000,000 2005 108,000,000 2006 113,000,000 2007 119,000,000 2008 126,000,000 2009 132,000,000 2010 139,000,000 2011 146,000,000
3623-Fiscal Year Total Deposit
3624-1993 $0
3625-1994 53,000,000
3626-1995 58,000,000
3627-1996 61,000,000
3628-1997 64,000,000
3629-1998 68,000,000
3630-1999 71,000,000
3631-2000 75,000,000
3632-2001 80,000,000
3633-2002 93,000,000
3634-2003 99,000,000
3635-2004 103,000,000
3636-2005 108,000,000
3637-2006 113,000,000
3638-2007 119,000,000
3639-2008 126,000,000
3640-2009 132,000,000
3641-2010 139,000,000
3642-2011 146,000,000
3643-
3644-
3645-Fiscal Year Total Deposit
3646-1993 $0
3647-1994 53,000,000
3648-1995 58,000,000
3649-1996 61,000,000
3650-1997 64,000,000
3651-1998 68,000,000
3652-1999 71,000,000
3653-2000 75,000,000
3654-2001 80,000,000
3655-2002 93,000,000
3656-2003 99,000,000
3657-2004 103,000,000
3658-2005 108,000,000
3659-2006 113,000,000
3660-2007 119,000,000
3661-2008 126,000,000
3662-2009 132,000,000
3663-2010 139,000,000
3664-2011 146,000,000
3665-
3666-
3667-2012153,000,0002013161,000,0002014170,000,0002015179,000,0002016189,000,0002017199,000,0002018210,000,0002019221,000,0002020233,000,0002021300,000,000 2022300,000,0002023300,000,0002024 300,000,0002025 300,000,0002026 300,000,0002027 375,000,0002028 375,000,0002029 375,000,0002030 375,000,0002031 375,000,0002032 375,000,0002033 375,000,0002034375,000,0002035375,000,0002036450,000,000and 2012 153,000,000 2013 161,000,000 2014 170,000,000 2015 179,000,000 2016 189,000,000 2017 199,000,000 2018 210,000,000 2019 221,000,000 2020 233,000,000 2021 300,000,000 2022 300,000,000 2023 300,000,000 2024 300,000,000 2025 300,000,000 2026 300,000,000 2027 375,000,000 2028 375,000,000 2029 375,000,000 2030 375,000,000 2031 375,000,000 2032 375,000,000 2033 375,000,000 2034 375,000,000 2035 375,000,000 2036 450,000,000 and
3668-2012 153,000,000
3669-2013 161,000,000
3670-2014 170,000,000
3671-2015 179,000,000
3672-2016 189,000,000
3673-2017 199,000,000
3674-2018 210,000,000
3675-2019 221,000,000
3676-2020 233,000,000
3677-2021 300,000,000
3678-2022 300,000,000
3679-2023 300,000,000
3680-2024 300,000,000
3681-2025 300,000,000
3682-2026 300,000,000
3683-2027 375,000,000
3684-2028 375,000,000
3685-2029 375,000,000
3686-2030 375,000,000
3687-2031 375,000,000
3688-2032 375,000,000
3689-2033 375,000,000
3690-2034 375,000,000
3691-2035 375,000,000
3692-2036 450,000,000
3693-and
3694-
3695-2012 153,000,000
3696-2013 161,000,000
3697-2014 170,000,000
3698-2015 179,000,000
3699-2016 189,000,000
3700-2017 199,000,000
3701-2018 210,000,000
3702-2019 221,000,000
3703-2020 233,000,000
3704-2021 300,000,000
3705-2022 300,000,000
3706-2023 300,000,000
3707-2024 300,000,000
3708-2025 300,000,000
3709-2026 300,000,000
3710-2027 375,000,000
3711-2028 375,000,000
3712-2029 375,000,000
3713-2030 375,000,000
3714-2031 375,000,000
3715-2032 375,000,000
3716-2033 375,000,000
3717-2034 375,000,000
3718-2035 375,000,000
3719-2036 450,000,000
3720-and
3721-
3722-
3723-each fiscal year thereafter that bonds are outstanding under Section 13.2 of the Metropolitan Pier and Exposition Authority Act, but not after fiscal year 2060. each fiscal year thereafter that bonds are outstanding under Section 13.2 of the Metropolitan Pier and Exposition Authority Act, but not after fiscal year 2060.
3724-each fiscal year
3725-thereafter that bonds
3726-are outstanding under
3727-Section 13.2 of the
3728-Metropolitan Pier and
3729-Exposition Authority Act,
3730-but not after fiscal year 2060.
3731-Beginning July 20, 1993 and in each month of each fiscal
3732-year thereafter, one-eighth of the amount requested in the
3733-certificate of the Chairman of the Metropolitan Pier and
3734-Exposition Authority for that fiscal year, less the amount
3735-deposited into the McCormick Place Expansion Project Fund by
3736-the State Treasurer in the respective month under subsection
3737-(g) of Section 13 of the Metropolitan Pier and Exposition
3738-Authority Act, plus cumulative deficiencies in the deposits
3739-required under this Section for previous months and years,
3740-shall be deposited into the McCormick Place Expansion Project
3741-Fund, until the full amount requested for the fiscal year, but
3742-not in excess of the amount specified above as "Total
3743-Deposit", has been deposited.
3744-Subject to payment of amounts into the Capital Projects
3745-Fund, the Build Illinois Fund, and the McCormick Place
3746-Expansion Project Fund pursuant to the preceding paragraphs or
3747-in any amendments thereto hereafter enacted, for aviation fuel
3748-sold on or after December 1, 2019, the Department shall each
3749-month deposit into the Aviation Fuel Sales Tax Refund Fund an
3750-
3751-each fiscal year
3752-thereafter that bonds
3753-are outstanding under
3754-Section 13.2 of the
3755-Metropolitan Pier and
3756-Exposition Authority Act,
3757-but not after fiscal year 2060.
3758-
3759-
3760-amount estimated by the Department to be required for refunds
3761-of the 80% portion of the tax on aviation fuel under this Act.
3762-The Department shall only deposit moneys into the Aviation
3763-Fuel Sales Tax Refund Fund under this paragraph for so long as
3764-the revenue use requirements of 49 U.S.C. 47107(b) and 49
3765-U.S.C. 47133 are binding on the State.
3766-Subject to payment of amounts into the Build Illinois Fund
3767-and the McCormick Place Expansion Project Fund pursuant to the
3768-preceding paragraphs or in any amendments thereto hereafter
3769-enacted, beginning July 1, 1993 and ending on September 30,
3770-2013, the Department shall each month pay into the Illinois
3771-Tax Increment Fund 0.27% of 80% of the net revenue realized for
3772-the preceding month from the 6.25% general rate on the selling
3773-price of tangible personal property.
3774-Subject to payment of amounts into the Build Illinois Fund
3775-and the McCormick Place Expansion Project Fund pursuant to the
3776-preceding paragraphs or in any amendments thereto hereafter
3777-enacted, beginning with the receipt of the first report of
3778-taxes paid by an eligible business and continuing for a
3779-25-year period, the Department shall each month pay into the
3780-Energy Infrastructure Fund 80% of the net revenue realized
3781-from the 6.25% general rate on the selling price of
3782-Illinois-mined coal that was sold to an eligible business. For
3783-purposes of this paragraph, the term "eligible business" means
3784-a new electric generating facility certified pursuant to
3785-Section 605-332 of the Department of Commerce and Economic
3786-
3787-
3788-Opportunity Law of the Civil Administrative Code of Illinois.
3789-Subject to payment of amounts into the Build Illinois
3790-Fund, the McCormick Place Expansion Project Fund, and the
3791-Illinois Tax Increment Fund, and the Energy Infrastructure
3792-Fund pursuant to the preceding paragraphs or in any amendments
3793-to this Section hereafter enacted, beginning on the first day
3794-of the first calendar month to occur on or after August 26,
3795-2014 (the effective date of Public Act 98-1098), each month,
3796-from the collections made under Section 9 of the Use Tax Act,
3797-Section 9 of the Service Use Tax Act, Section 9 of the Service
3798-Occupation Tax Act, and Section 3 of the Retailers' Occupation
3799-Tax Act, the Department shall pay into the Tax Compliance and
3800-Administration Fund, to be used, subject to appropriation, to
3801-fund additional auditors and compliance personnel at the
3802-Department of Revenue, an amount equal to 1/12 of 5% of 80% of
3803-the cash receipts collected during the preceding fiscal year
3804-by the Audit Bureau of the Department under the Use Tax Act,
3805-the Service Use Tax Act, the Service Occupation Tax Act, the
3806-Retailers' Occupation Tax Act, and associated local occupation
3807-and use taxes administered by the Department.
3808-Subject to payments of amounts into the Build Illinois
3809-Fund, the McCormick Place Expansion Project Fund, the Illinois
3810-Tax Increment Fund, the Energy Infrastructure Fund, and the
3811-Tax Compliance and Administration Fund as provided in this
3812-Section, beginning on July 1, 2018 the Department shall pay
3813-each month into the Downstate Public Transportation Fund the
3814-
3815-
3816-moneys required to be so paid under Section 2-3 of the
3817-Downstate Public Transportation Act.
3818-Subject to successful execution and delivery of a
3819-public-private agreement between the public agency and private
3820-entity and completion of the civic build, beginning on July 1,
3821-2023, of the remainder of the moneys received by the
3822-Department under the Use Tax Act, the Service Use Tax Act, the
3823-Service Occupation Tax Act, and this Act, the Department shall
3824-deposit the following specified deposits in the aggregate from
3825-collections under the Use Tax Act, the Service Use Tax Act, the
3826-Service Occupation Tax Act, and the Retailers' Occupation Tax
3827-Act, as required under Section 8.25g of the State Finance Act
3828-for distribution consistent with the Public-Private
3829-Partnership for Civic and Transit Infrastructure Project Act.
3830-The moneys received by the Department pursuant to this Act and
3831-required to be deposited into the Civic and Transit
3832-Infrastructure Fund are subject to the pledge, claim and
3833-charge set forth in Section 25-55 of the Public-Private
3834-Partnership for Civic and Transit Infrastructure Project Act.
3835-As used in this paragraph, "civic build", "private entity",
3836-"public-private agreement", and "public agency" have the
3837-meanings provided in Section 25-10 of the Public-Private
3838-Partnership for Civic and Transit Infrastructure Project Act.
3839-Fiscal Year............................Total Deposit
3840-2024....................................$200,000,000
3841-2025....................................$206,000,000
3842-
3843-
3844-2026....................................$212,200,000
3845-2027....................................$218,500,000
3846-2028....................................$225,100,000
3847-2029....................................$288,700,000
3848-2030....................................$298,900,000
3849-2031....................................$309,300,000
3850-2032....................................$320,100,000
3851-2033....................................$331,200,000
3852-2034....................................$341,200,000
3853-2035....................................$351,400,000
3854-2036....................................$361,900,000
3855-2037....................................$372,800,000
3856-2038....................................$384,000,000
3857-2039....................................$395,500,000
3858-2040....................................$407,400,000
3859-2041....................................$419,600,000
3860-2042....................................$432,200,000
3861-2043....................................$445,100,000
3862-Beginning July 1, 2021 and until July 1, 2022, subject to
3863-the payment of amounts into the County and Mass Transit
3864-District Fund, the Local Government Tax Fund, the Build
3865-Illinois Fund, the McCormick Place Expansion Project Fund, the
3866-Illinois Tax Increment Fund, the Energy Infrastructure Fund,
3867-and the Tax Compliance and Administration Fund as provided in
3868-this Section, the Department shall pay each month into the
3869-Road Fund the amount estimated to represent 16% of the net
3870-
3871-
3872-revenue realized from the taxes imposed on motor fuel and
3873-gasohol. Beginning July 1, 2022 and until July 1, 2023,
3874-subject to the payment of amounts into the County and Mass
3875-Transit District Fund, the Local Government Tax Fund, the
3876-Build Illinois Fund, the McCormick Place Expansion Project
3877-Fund, the Illinois Tax Increment Fund, the Energy
3878-Infrastructure Fund, and the Tax Compliance and Administration
3879-Fund as provided in this Section, the Department shall pay
3880-each month into the Road Fund the amount estimated to
3881-represent 32% of the net revenue realized from the taxes
3882-imposed on motor fuel and gasohol. Beginning July 1, 2023 and
3883-until July 1, 2024, subject to the payment of amounts into the
3884-County and Mass Transit District Fund, the Local Government
3885-Tax Fund, the Build Illinois Fund, the McCormick Place
3886-Expansion Project Fund, the Illinois Tax Increment Fund, the
3887-Energy Infrastructure Fund, and the Tax Compliance and
3888-Administration Fund as provided in this Section, the
3889-Department shall pay each month into the Road Fund the amount
3890-estimated to represent 48% of the net revenue realized from
3891-the taxes imposed on motor fuel and gasohol. Beginning July 1,
3892-2024 and until July 1, 2025, subject to the payment of amounts
3893-into the County and Mass Transit District Fund, the Local
3894-Government Tax Fund, the Build Illinois Fund, the McCormick
3895-Place Expansion Project Fund, the Illinois Tax Increment Fund,
3896-the Energy Infrastructure Fund, and the Tax Compliance and
3897-Administration Fund as provided in this Section, the
3898-
3899-
3900-Department shall pay each month into the Road Fund the amount
3901-estimated to represent 64% of the net revenue realized from
3902-the taxes imposed on motor fuel and gasohol. Beginning on July
3903-1, 2025, subject to the payment of amounts into the County and
3904-Mass Transit District Fund, the Local Government Tax Fund, the
3905-Build Illinois Fund, the McCormick Place Expansion Project
3906-Fund, the Illinois Tax Increment Fund, the Energy
3907-Infrastructure Fund, and the Tax Compliance and Administration
3908-Fund as provided in this Section, the Department shall pay
3909-each month into the Road Fund the amount estimated to
3910-represent 80% of the net revenue realized from the taxes
3911-imposed on motor fuel and gasohol. As used in this paragraph
3912-"motor fuel" has the meaning given to that term in Section 1.1
3913-of the Motor Fuel Tax Law, and "gasohol" has the meaning given
3914-to that term in Section 3-40 of the Use Tax Act.
3915-Of the remainder of the moneys received by the Department
3916-pursuant to this Act, 75% shall be paid into the General
3917-Revenue Fund of the State Treasury and 25% shall be reserved in
3918-a special account and used only for the transfer to the Common
3919-School Fund as part of the monthly transfer from the General
3920-Revenue Fund in accordance with Section 8a of the State
3921-Finance Act.
3922-The Department may, upon separate written notice to a
3923-taxpayer, require the taxpayer to prepare and file with the
3924-Department on a form prescribed by the Department within not
3925-less than 60 days after receipt of the notice an annual
3926-
3927-
3928-information return for the tax year specified in the notice.
3929-Such annual return to the Department shall include a statement
3930-of gross receipts as shown by the taxpayer's last Federal
3931-income tax return. If the total receipts of the business as
3932-reported in the Federal income tax return do not agree with the
3933-gross receipts reported to the Department of Revenue for the
3934-same period, the taxpayer shall attach to his annual return a
3935-schedule showing a reconciliation of the 2 amounts and the
3936-reasons for the difference. The taxpayer's annual return to
3937-the Department shall also disclose the cost of goods sold by
3938-the taxpayer during the year covered by such return, opening
3939-and closing inventories of such goods for such year, cost of
3940-goods used from stock or taken from stock and given away by the
3941-taxpayer during such year, pay roll information of the
3942-taxpayer's business during such year and any additional
3943-reasonable information which the Department deems would be
3944-helpful in determining the accuracy of the monthly, quarterly
3945-or annual returns filed by such taxpayer as hereinbefore
3946-provided for in this Section.
3947-If the annual information return required by this Section
3948-is not filed when and as required, the taxpayer shall be liable
3949-as follows:
3950-(i) Until January 1, 1994, the taxpayer shall be
3951-liable for a penalty equal to 1/6 of 1% of the tax due from
3952-such taxpayer under this Act during the period to be
3953-covered by the annual return for each month or fraction of
3954-
3955-
3956-a month until such return is filed as required, the
3957-penalty to be assessed and collected in the same manner as
3958-any other penalty provided for in this Act.
3959-(ii) On and after January 1, 1994, the taxpayer shall
3960-be liable for a penalty as described in Section 3-4 of the
3961-Uniform Penalty and Interest Act.
3962-The chief executive officer, proprietor, owner or highest
3963-ranking manager shall sign the annual return to certify the
3964-accuracy of the information contained therein. Any person who
3965-willfully signs the annual return containing false or
3966-inaccurate information shall be guilty of perjury and punished
3967-accordingly. The annual return form prescribed by the
3968-Department shall include a warning that the person signing the
3969-return may be liable for perjury.
3970-The foregoing portion of this Section concerning the
3971-filing of an annual information return shall not apply to a
3972-serviceman who is not required to file an income tax return
3973-with the United States Government.
3974-As soon as possible after the first day of each month, upon
3975-certification of the Department of Revenue, the Comptroller
3976-shall order transferred and the Treasurer shall transfer from
3977-the General Revenue Fund to the Motor Fuel Tax Fund an amount
3978-equal to 1.7% of 80% of the net revenue realized under this Act
3979-for the second preceding month. Beginning April 1, 2000, this
3980-transfer is no longer required and shall not be made.
3981-Net revenue realized for a month shall be the revenue
3982-
3983-
3984-collected by the State pursuant to this Act, less the amount
3985-paid out during that month as refunds to taxpayers for
3986-overpayment of liability.
3987-For greater simplicity of administration, it shall be
3988-permissible for manufacturers, importers and wholesalers whose
3989-products are sold by numerous servicemen in Illinois, and who
3990-wish to do so, to assume the responsibility for accounting and
3991-paying to the Department all tax accruing under this Act with
3992-respect to such sales, if the servicemen who are affected do
3993-not make written objection to the Department to this
3994-arrangement.
3995-(Source: P.A. 101-10, Article 15, Section 15-20, eff. 6-5-19;
3996-101-10, Article 25, Section 25-115, eff. 6-5-19; 101-27, eff.
3997-6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
3998-101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)
3999-Section 2-55. The Retailers' Occupation Tax Act is amended
4000-by changing Section 3 as follows:
4001-(35 ILCS 120/3) (from Ch. 120, par. 442)
4002-Sec. 3. Except as provided in this Section, on or before
4003-the twentieth day of each calendar month, every person engaged
4004-in the business of selling tangible personal property at
4005-retail in this State during the preceding calendar month shall
4006-file a return with the Department, stating:
4007-1. The name of the seller;
4008-
4009-
4010-2. His residence address and the address of his
4011-principal place of business and the address of the
4012-principal place of business (if that is a different
4013-address) from which he engages in the business of selling
4014-tangible personal property at retail in this State;
4015-3. Total amount of receipts received by him during the
4016-preceding calendar month or quarter, as the case may be,
4017-from sales of tangible personal property, and from
4018-services furnished, by him during such preceding calendar
4019-month or quarter;
4020-4. Total amount received by him during the preceding
4021-calendar month or quarter on charge and time sales of
4022-tangible personal property, and from services furnished,
4023-by him prior to the month or quarter for which the return
4024-is filed;
4025-5. Deductions allowed by law;
4026-6. Gross receipts which were received by him during
4027-the preceding calendar month or quarter and upon the basis
4028-of which the tax is imposed, including gross receipts on
4029-food for human consumption that is to be consumed off the
4030-premises where it is sold (other than alcoholic beverages,
4031-food consisting of or infused with adult use cannabis,
4032-soft drinks, and food that has been prepared for immediate
4033-consumption) which were received during the preceding
4034-calendar month or quarter and upon which tax would have
4035-been due but for the 0% rate imposed under Public Act
4036-
4037-
4038-102-700 this amendatory Act of the 102nd General Assembly;
4039-7. The amount of credit provided in Section 2d of this
4040-Act;
4041-8. The amount of tax due, including the amount of tax
4042-that would have been due on food for human consumption
4043-that is to be consumed off the premises where it is sold
4044-(other than alcoholic beverages, food consisting of or
4045-infused with adult use cannabis, soft drinks, and food
4046-that has been prepared for immediate consumption) but for
4047-the 0% rate imposed under Public Act 102-700 this
4048-amendatory Act of the 102nd General Assembly;
4049-9. The signature of the taxpayer; and
4050-10. Such other reasonable information as the
4051-Department may require.
4052-On and after January 1, 2018, except for returns required
4053-to be filed prior to January 1, 2023 for motor vehicles,
4054-watercraft, aircraft, and trailers that are required to be
4055-registered with an agency of this State, with respect to
4056-retailers whose annual gross receipts average $20,000 or more,
4057-all returns required to be filed pursuant to this Act shall be
4058-filed electronically. On and after January 1, 2023, with
4059-respect to retailers whose annual gross receipts average
4060-$20,000 or more, all returns required to be filed pursuant to
4061-this Act, including, but not limited to, returns for motor
4062-vehicles, watercraft, aircraft, and trailers that are required
4063-to be registered with an agency of this State, shall be filed
4064-
4065-
4066-electronically. Retailers who demonstrate that they do not
4067-have access to the Internet or demonstrate hardship in filing
4068-electronically may petition the Department to waive the
4069-electronic filing requirement.
4070-If a taxpayer fails to sign a return within 30 days after
4071-the proper notice and demand for signature by the Department,
4072-the return shall be considered valid and any amount shown to be
4073-due on the return shall be deemed assessed.
4074-Each return shall be accompanied by the statement of
4075-prepaid tax issued pursuant to Section 2e for which credit is
4076-claimed.
4077-Prior to October 1, 2003, and on and after September 1,
4078-2004 a retailer may accept a Manufacturer's Purchase Credit
4079-certification from a purchaser in satisfaction of Use Tax as
4080-provided in Section 3-85 of the Use Tax Act if the purchaser
4081-provides the appropriate documentation as required by Section
4082-3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
4083-certification, accepted by a retailer prior to October 1, 2003
4084-and on and after September 1, 2004 as provided in Section 3-85
4085-of the Use Tax Act, may be used by that retailer to satisfy
4086-Retailers' Occupation Tax liability in the amount claimed in
4087-the certification, not to exceed 6.25% of the receipts subject
4088-to tax from a qualifying purchase. A Manufacturer's Purchase
4089-Credit reported on any original or amended return filed under
4090-this Act after October 20, 2003 for reporting periods prior to
4091-September 1, 2004 shall be disallowed. Manufacturer's Purchase
4092-
4093-
4094-Credit reported on annual returns due on or after January 1,
4095-2005 will be disallowed for periods prior to September 1,
4096-2004. No Manufacturer's Purchase Credit may be used after
4097-September 30, 2003 through August 31, 2004 to satisfy any tax
4098-liability imposed under this Act, including any audit
4099-liability.
4100-The Department may require returns to be filed on a
4101-quarterly basis. If so required, a return for each calendar
4102-quarter shall be filed on or before the twentieth day of the
4103-calendar month following the end of such calendar quarter. The
4104-taxpayer shall also file a return with the Department for each
4105-of the first two months of each calendar quarter, on or before
4106-the twentieth day of the following calendar month, stating:
4107-1. The name of the seller;
4108-2. The address of the principal place of business from
4109-which he engages in the business of selling tangible
4110-personal property at retail in this State;
4111-3. The total amount of taxable receipts received by
4112-him during the preceding calendar month from sales of
4113-tangible personal property by him during such preceding
4114-calendar month, including receipts from charge and time
4115-sales, but less all deductions allowed by law;
4116-4. The amount of credit provided in Section 2d of this
4117-Act;
4118-5. The amount of tax due; and
4119-6. Such other reasonable information as the Department
4120-
4121-
4122-may require.
4123-Every person engaged in the business of selling aviation
4124-fuel at retail in this State during the preceding calendar
4125-month shall, instead of reporting and paying tax as otherwise
4126-required by this Section, report and pay such tax on a separate
4127-aviation fuel tax return. The requirements related to the
4128-return shall be as otherwise provided in this Section.
4129-Notwithstanding any other provisions of this Act to the
4130-contrary, retailers selling aviation fuel shall file all
4131-aviation fuel tax returns and shall make all aviation fuel tax
4132-payments by electronic means in the manner and form required
4133-by the Department. For purposes of this Section, "aviation
4134-fuel" means jet fuel and aviation gasoline.
4135-Beginning on October 1, 2003, any person who is not a
4136-licensed distributor, importing distributor, or manufacturer,
4137-as defined in the Liquor Control Act of 1934, but is engaged in
4138-the business of selling, at retail, alcoholic liquor shall
4139-file a statement with the Department of Revenue, in a format
4140-and at a time prescribed by the Department, showing the total
4141-amount paid for alcoholic liquor purchased during the
4142-preceding month and such other information as is reasonably
4143-required by the Department. The Department may adopt rules to
4144-require that this statement be filed in an electronic or
4145-telephonic format. Such rules may provide for exceptions from
4146-the filing requirements of this paragraph. For the purposes of
4147-this paragraph, the term "alcoholic liquor" shall have the
4148-
4149-
4150-meaning prescribed in the Liquor Control Act of 1934.
4151-Beginning on October 1, 2003, every distributor, importing
4152-distributor, and manufacturer of alcoholic liquor as defined
4153-in the Liquor Control Act of 1934, shall file a statement with
4154-the Department of Revenue, no later than the 10th day of the
4155-month for the preceding month during which transactions
4156-occurred, by electronic means, showing the total amount of
4157-gross receipts from the sale of alcoholic liquor sold or
4158-distributed during the preceding month to purchasers;
4159-identifying the purchaser to whom it was sold or distributed;
4160-the purchaser's tax registration number; and such other
4161-information reasonably required by the Department. A
4162-distributor, importing distributor, or manufacturer of
4163-alcoholic liquor must personally deliver, mail, or provide by
4164-electronic means to each retailer listed on the monthly
4165-statement a report containing a cumulative total of that
4166-distributor's, importing distributor's, or manufacturer's
4167-total sales of alcoholic liquor to that retailer no later than
4168-the 10th day of the month for the preceding month during which
4169-the transaction occurred. The distributor, importing
4170-distributor, or manufacturer shall notify the retailer as to
4171-the method by which the distributor, importing distributor, or
4172-manufacturer will provide the sales information. If the
4173-retailer is unable to receive the sales information by
4174-electronic means, the distributor, importing distributor, or
4175-manufacturer shall furnish the sales information by personal
4176-
4177-
4178-delivery or by mail. For purposes of this paragraph, the term
4179-"electronic means" includes, but is not limited to, the use of
4180-a secure Internet website, e-mail, or facsimile.
4181-If a total amount of less than $1 is payable, refundable or
4182-creditable, such amount shall be disregarded if it is less
4183-than 50 cents and shall be increased to $1 if it is 50 cents or
4184-more.
4185-Notwithstanding any other provision of this Act to the
4186-contrary, retailers subject to tax on cannabis shall file all
4187-cannabis tax returns and shall make all cannabis tax payments
4188-by electronic means in the manner and form required by the
4189-Department.
4190-Beginning October 1, 1993, a taxpayer who has an average
4191-monthly tax liability of $150,000 or more shall make all
4192-payments required by rules of the Department by electronic
4193-funds transfer. Beginning October 1, 1994, a taxpayer who has
4194-an average monthly tax liability of $100,000 or more shall
4195-make all payments required by rules of the Department by
4196-electronic funds transfer. Beginning October 1, 1995, a
4197-taxpayer who has an average monthly tax liability of $50,000
4198-or more shall make all payments required by rules of the
4199-Department by electronic funds transfer. Beginning October 1,
4200-2000, a taxpayer who has an annual tax liability of $200,000 or
4201-more shall make all payments required by rules of the
4202-Department by electronic funds transfer. The term "annual tax
4203-liability" shall be the sum of the taxpayer's liabilities
4204-
4205-
4206-under this Act, and under all other State and local occupation
4207-and use tax laws administered by the Department, for the
4208-immediately preceding calendar year. The term "average monthly
4209-tax liability" shall be the sum of the taxpayer's liabilities
4210-under this Act, and under all other State and local occupation
4211-and use tax laws administered by the Department, for the
4212-immediately preceding calendar year divided by 12. Beginning
4213-on October 1, 2002, a taxpayer who has a tax liability in the
4214-amount set forth in subsection (b) of Section 2505-210 of the
4215-Department of Revenue Law shall make all payments required by
4216-rules of the Department by electronic funds transfer.
4217-Before August 1 of each year beginning in 1993, the
4218-Department shall notify all taxpayers required to make
4219-payments by electronic funds transfer. All taxpayers required
4220-to make payments by electronic funds transfer shall make those
4221-payments for a minimum of one year beginning on October 1.
4222-Any taxpayer not required to make payments by electronic
4223-funds transfer may make payments by electronic funds transfer
4224-with the permission of the Department.
4225-All taxpayers required to make payment by electronic funds
4226-transfer and any taxpayers authorized to voluntarily make
4227-payments by electronic funds transfer shall make those
4228-payments in the manner authorized by the Department.
4229-The Department shall adopt such rules as are necessary to
4230-effectuate a program of electronic funds transfer and the
4231-requirements of this Section.
4232-
4233-
4234-Any amount which is required to be shown or reported on any
4235-return or other document under this Act shall, if such amount
4236-is not a whole-dollar amount, be increased to the nearest
4237-whole-dollar amount in any case where the fractional part of a
4238-dollar is 50 cents or more, and decreased to the nearest
4239-whole-dollar amount where the fractional part of a dollar is
4240-less than 50 cents.
4241-If the retailer is otherwise required to file a monthly
4242-return and if the retailer's average monthly tax liability to
4243-the Department does not exceed $200, the Department may
4244-authorize his returns to be filed on a quarter annual basis,
4245-with the return for January, February and March of a given year
4246-being due by April 20 of such year; with the return for April,
4247-May and June of a given year being due by July 20 of such year;
4248-with the return for July, August and September of a given year
4249-being due by October 20 of such year, and with the return for
4250-October, November and December of a given year being due by
4251-January 20 of the following year.
4252-If the retailer is otherwise required to file a monthly or
4253-quarterly return and if the retailer's average monthly tax
4254-liability with the Department does not exceed $50, the
4255-Department may authorize his returns to be filed on an annual
4256-basis, with the return for a given year being due by January 20
4257-of the following year.
4258-Such quarter annual and annual returns, as to form and
4259-substance, shall be subject to the same requirements as
4260-
4261-
4262-monthly returns.
4263-Notwithstanding any other provision in this Act concerning
4264-the time within which a retailer may file his return, in the
4265-case of any retailer who ceases to engage in a kind of business
4266-which makes him responsible for filing returns under this Act,
4267-such retailer shall file a final return under this Act with the
4268-Department not more than one month after discontinuing such
4269-business.
4270-Where the same person has more than one business
4271-registered with the Department under separate registrations
4272-under this Act, such person may not file each return that is
4273-due as a single return covering all such registered
4274-businesses, but shall file separate returns for each such
4275-registered business.
4276-In addition, with respect to motor vehicles, watercraft,
4277-aircraft, and trailers that are required to be registered with
4278-an agency of this State, except as otherwise provided in this
4279-Section, every retailer selling this kind of tangible personal
4280-property shall file, with the Department, upon a form to be
4281-prescribed and supplied by the Department, a separate return
4282-for each such item of tangible personal property which the
4283-retailer sells, except that if, in the same transaction, (i) a
4284-retailer of aircraft, watercraft, motor vehicles or trailers
4285-transfers more than one aircraft, watercraft, motor vehicle or
4286-trailer to another aircraft, watercraft, motor vehicle
4287-retailer or trailer retailer for the purpose of resale or (ii)
4288-
4289-
4290-a retailer of aircraft, watercraft, motor vehicles, or
4291-trailers transfers more than one aircraft, watercraft, motor
4292-vehicle, or trailer to a purchaser for use as a qualifying
4293-rolling stock as provided in Section 2-5 of this Act, then that
4294-seller may report the transfer of all aircraft, watercraft,
4295-motor vehicles or trailers involved in that transaction to the
4296-Department on the same uniform invoice-transaction reporting
4297-return form. For purposes of this Section, "watercraft" means
4298-a Class 2, Class 3, or Class 4 watercraft as defined in Section
4299-3-2 of the Boat Registration and Safety Act, a personal
4300-watercraft, or any boat equipped with an inboard motor.
4301-In addition, with respect to motor vehicles, watercraft,
4302-aircraft, and trailers that are required to be registered with
4303-an agency of this State, every person who is engaged in the
4304-business of leasing or renting such items and who, in
4305-connection with such business, sells any such item to a
4306-retailer for the purpose of resale is, notwithstanding any
4307-other provision of this Section to the contrary, authorized to
4308-meet the return-filing requirement of this Act by reporting
4309-the transfer of all the aircraft, watercraft, motor vehicles,
4310-or trailers transferred for resale during a month to the
4311-Department on the same uniform invoice-transaction reporting
4312-return form on or before the 20th of the month following the
4313-month in which the transfer takes place. Notwithstanding any
4314-other provision of this Act to the contrary, all returns filed
4315-under this paragraph must be filed by electronic means in the
4316-
4317-
4318-manner and form as required by the Department.
4319-Any retailer who sells only motor vehicles, watercraft,
4320-aircraft, or trailers that are required to be registered with
4321-an agency of this State, so that all retailers' occupation tax
4322-liability is required to be reported, and is reported, on such
4323-transaction reporting returns and who is not otherwise
4324-required to file monthly or quarterly returns, need not file
4325-monthly or quarterly returns. However, those retailers shall
4326-be required to file returns on an annual basis.
4327-The transaction reporting return, in the case of motor
4328-vehicles or trailers that are required to be registered with
4329-an agency of this State, shall be the same document as the
4330-Uniform Invoice referred to in Section 5-402 of the Illinois
4331-Vehicle Code and must show the name and address of the seller;
4332-the name and address of the purchaser; the amount of the
4333-selling price including the amount allowed by the retailer for
4334-traded-in property, if any; the amount allowed by the retailer
4335-for the traded-in tangible personal property, if any, to the
4336-extent to which Section 1 of this Act allows an exemption for
4337-the value of traded-in property; the balance payable after
4338-deducting such trade-in allowance from the total selling
4339-price; the amount of tax due from the retailer with respect to
4340-such transaction; the amount of tax collected from the
4341-purchaser by the retailer on such transaction (or satisfactory
4342-evidence that such tax is not due in that particular instance,
4343-if that is claimed to be the fact); the place and date of the
4344-
4345-
4346-sale; a sufficient identification of the property sold; such
4347-other information as is required in Section 5-402 of the
4348-Illinois Vehicle Code, and such other information as the
4349-Department may reasonably require.
4350-The transaction reporting return in the case of watercraft
4351-or aircraft must show the name and address of the seller; the
4352-name and address of the purchaser; the amount of the selling
4353-price including the amount allowed by the retailer for
4354-traded-in property, if any; the amount allowed by the retailer
4355-for the traded-in tangible personal property, if any, to the
4356-extent to which Section 1 of this Act allows an exemption for
4357-the value of traded-in property; the balance payable after
4358-deducting such trade-in allowance from the total selling
4359-price; the amount of tax due from the retailer with respect to
4360-such transaction; the amount of tax collected from the
4361-purchaser by the retailer on such transaction (or satisfactory
4362-evidence that such tax is not due in that particular instance,
4363-if that is claimed to be the fact); the place and date of the
4364-sale, a sufficient identification of the property sold, and
4365-such other information as the Department may reasonably
4366-require.
4367-Such transaction reporting return shall be filed not later
4368-than 20 days after the day of delivery of the item that is
4369-being sold, but may be filed by the retailer at any time sooner
4370-than that if he chooses to do so. The transaction reporting
4371-return and tax remittance or proof of exemption from the
4372-
4373-
4374-Illinois use tax may be transmitted to the Department by way of
4375-the State agency with which, or State officer with whom the
4376-tangible personal property must be titled or registered (if
4377-titling or registration is required) if the Department and
4378-such agency or State officer determine that this procedure
4379-will expedite the processing of applications for title or
4380-registration.
4381-With each such transaction reporting return, the retailer
4382-shall remit the proper amount of tax due (or shall submit
4383-satisfactory evidence that the sale is not taxable if that is
4384-the case), to the Department or its agents, whereupon the
4385-Department shall issue, in the purchaser's name, a use tax
4386-receipt (or a certificate of exemption if the Department is
4387-satisfied that the particular sale is tax exempt) which such
4388-purchaser may submit to the agency with which, or State
4389-officer with whom, he must title or register the tangible
4390-personal property that is involved (if titling or registration
4391-is required) in support of such purchaser's application for an
4392-Illinois certificate or other evidence of title or
4393-registration to such tangible personal property.
4394-No retailer's failure or refusal to remit tax under this
4395-Act precludes a user, who has paid the proper tax to the
4396-retailer, from obtaining his certificate of title or other
4397-evidence of title or registration (if titling or registration
4398-is required) upon satisfying the Department that such user has
4399-paid the proper tax (if tax is due) to the retailer. The
4400-
4401-
4402-Department shall adopt appropriate rules to carry out the
4403-mandate of this paragraph.
4404-If the user who would otherwise pay tax to the retailer
4405-wants the transaction reporting return filed and the payment
4406-of the tax or proof of exemption made to the Department before
4407-the retailer is willing to take these actions and such user has
4408-not paid the tax to the retailer, such user may certify to the
4409-fact of such delay by the retailer and may (upon the Department
4410-being satisfied of the truth of such certification) transmit
4411-the information required by the transaction reporting return
4412-and the remittance for tax or proof of exemption directly to
4413-the Department and obtain his tax receipt or exemption
4414-determination, in which event the transaction reporting return
4415-and tax remittance (if a tax payment was required) shall be
4416-credited by the Department to the proper retailer's account
4417-with the Department, but without the 2.1% or 1.75% discount
4418-provided for in this Section being allowed. When the user pays
4419-the tax directly to the Department, he shall pay the tax in the
4420-same amount and in the same form in which it would be remitted
4421-if the tax had been remitted to the Department by the retailer.
4422-Refunds made by the seller during the preceding return
4423-period to purchasers, on account of tangible personal property
4424-returned to the seller, shall be allowed as a deduction under
4425-subdivision 5 of his monthly or quarterly return, as the case
4426-may be, in case the seller had theretofore included the
4427-receipts from the sale of such tangible personal property in a
4428-
4429-
4430-return filed by him and had paid the tax imposed by this Act
4431-with respect to such receipts.
4432-Where the seller is a corporation, the return filed on
4433-behalf of such corporation shall be signed by the president,
4434-vice-president, secretary or treasurer or by the properly
4435-accredited agent of such corporation.
4436-Where the seller is a limited liability company, the
4437-return filed on behalf of the limited liability company shall
4438-be signed by a manager, member, or properly accredited agent
4439-of the limited liability company.
4440-Except as provided in this Section, the retailer filing
4441-the return under this Section shall, at the time of filing such
4442-return, pay to the Department the amount of tax imposed by this
4443-Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
4444-on and after January 1, 1990, or $5 per calendar year,
4445-whichever is greater, which is allowed to reimburse the
4446-retailer for the expenses incurred in keeping records,
4447-preparing and filing returns, remitting the tax and supplying
4448-data to the Department on request. On and after January 1,
4449-2021, a certified service provider, as defined in the Leveling
4450-the Playing Field for Illinois Retail Act, filing the return
4451-under this Section on behalf of a remote retailer shall, at the
4452-time of such return, pay to the Department the amount of tax
4453-imposed by this Act less a discount of 1.75%. A remote retailer
4454-using a certified service provider to file a return on its
4455-behalf, as provided in the Leveling the Playing Field for
4456-
4457-
4458-Illinois Retail Act, is not eligible for the discount. When
4459-determining the discount allowed under this Section, retailers
4460-shall include the amount of tax that would have been due at the
4461-1% rate but for the 0% rate imposed under Public Act 102-700
4462-this amendatory Act of the 102nd General Assembly. When
4463-determining the discount allowed under this Section, retailers
4464-shall include the amount of tax that would have been due at the
4465-6.25% rate but for the 1.25% rate imposed on sales tax holiday
4466-items under Public Act 102-700 this amendatory Act of the
4467-102nd General Assembly. The discount under this Section is not
4468-allowed for the 1.25% portion of taxes paid on aviation fuel
4469-that is subject to the revenue use requirements of 49 U.S.C.
4470-47107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
4471-Section 2d of this Act shall be included in the amount on which
4472-such 2.1% or 1.75% discount is computed. In the case of
4473-retailers who report and pay the tax on a transaction by
4474-transaction basis, as provided in this Section, such discount
4475-shall be taken with each such tax remittance instead of when
4476-such retailer files his periodic return. The discount allowed
4477-under this Section is allowed only for returns that are filed
4478-in the manner required by this Act. The Department may
4479-disallow the discount for retailers whose certificate of
4480-registration is revoked at the time the return is filed, but
4481-only if the Department's decision to revoke the certificate of
4482-registration has become final.
4483-Before October 1, 2000, if the taxpayer's average monthly
4484-
4485-
4486-tax liability to the Department under this Act, the Use Tax
4487-Act, the Service Occupation Tax Act, and the Service Use Tax
4488-Act, excluding any liability for prepaid sales tax to be
4489-remitted in accordance with Section 2d of this Act, was
4490-$10,000 or more during the preceding 4 complete calendar
4491-quarters, he shall file a return with the Department each
4492-month by the 20th day of the month next following the month
4493-during which such tax liability is incurred and shall make
4494-payments to the Department on or before the 7th, 15th, 22nd and
4495-last day of the month during which such liability is incurred.
4496-On and after October 1, 2000, if the taxpayer's average
4497-monthly tax liability to the Department under this Act, the
4498-Use Tax Act, the Service Occupation Tax Act, and the Service
4499-Use Tax Act, excluding any liability for prepaid sales tax to
4500-be remitted in accordance with Section 2d of this Act, was
4501-$20,000 or more during the preceding 4 complete calendar
4502-quarters, he shall file a return with the Department each
4503-month by the 20th day of the month next following the month
4504-during which such tax liability is incurred and shall make
4505-payment to the Department on or before the 7th, 15th, 22nd and
4506-last day of the month during which such liability is incurred.
4507-If the month during which such tax liability is incurred began
4508-prior to January 1, 1985, each payment shall be in an amount
4509-equal to 1/4 of the taxpayer's actual liability for the month
4510-or an amount set by the Department not to exceed 1/4 of the
4511-average monthly liability of the taxpayer to the Department
4512-
4513-
4514-for the preceding 4 complete calendar quarters (excluding the
4515-month of highest liability and the month of lowest liability
4516-in such 4 quarter period). If the month during which such tax
4517-liability is incurred begins on or after January 1, 1985 and
4518-prior to January 1, 1987, each payment shall be in an amount
4519-equal to 22.5% of the taxpayer's actual liability for the
4520-month or 27.5% of the taxpayer's liability for the same
4521-calendar month of the preceding year. If the month during
4522-which such tax liability is incurred begins on or after
4523-January 1, 1987 and prior to January 1, 1988, each payment
4524-shall be in an amount equal to 22.5% of the taxpayer's actual
4525-liability for the month or 26.25% of the taxpayer's liability
4526-for the same calendar month of the preceding year. If the month
4527-during which such tax liability is incurred begins on or after
4528-January 1, 1988, and prior to January 1, 1989, or begins on or
4529-after January 1, 1996, each payment shall be in an amount equal
4530-to 22.5% of the taxpayer's actual liability for the month or
4531-25% of the taxpayer's liability for the same calendar month of
4532-the preceding year. If the month during which such tax
4533-liability is incurred begins on or after January 1, 1989, and
4534-prior to January 1, 1996, each payment shall be in an amount
4535-equal to 22.5% of the taxpayer's actual liability for the
4536-month or 25% of the taxpayer's liability for the same calendar
4537-month of the preceding year or 100% of the taxpayer's actual
4538-liability for the quarter monthly reporting period. The amount
4539-of such quarter monthly payments shall be credited against the
4540-
4541-
4542-final tax liability of the taxpayer's return for that month.
4543-Before October 1, 2000, once applicable, the requirement of
4544-the making of quarter monthly payments to the Department by
4545-taxpayers having an average monthly tax liability of $10,000
4546-or more as determined in the manner provided above shall
4547-continue until such taxpayer's average monthly liability to
4548-the Department during the preceding 4 complete calendar
4549-quarters (excluding the month of highest liability and the
4550-month of lowest liability) is less than $9,000, or until such
4551-taxpayer's average monthly liability to the Department as
4552-computed for each calendar quarter of the 4 preceding complete
4553-calendar quarter period is less than $10,000. However, if a
4554-taxpayer can show the Department that a substantial change in
4555-the taxpayer's business has occurred which causes the taxpayer
4556-to anticipate that his average monthly tax liability for the
4557-reasonably foreseeable future will fall below the $10,000
4558-threshold stated above, then such taxpayer may petition the
4559-Department for a change in such taxpayer's reporting status.
4560-On and after October 1, 2000, once applicable, the requirement
4561-of the making of quarter monthly payments to the Department by
4562-taxpayers having an average monthly tax liability of $20,000
4563-or more as determined in the manner provided above shall
4564-continue until such taxpayer's average monthly liability to
4565-the Department during the preceding 4 complete calendar
4566-quarters (excluding the month of highest liability and the
4567-month of lowest liability) is less than $19,000 or until such
4568-
4569-
4570-taxpayer's average monthly liability to the Department as
4571-computed for each calendar quarter of the 4 preceding complete
4572-calendar quarter period is less than $20,000. However, if a
4573-taxpayer can show the Department that a substantial change in
4574-the taxpayer's business has occurred which causes the taxpayer
4575-to anticipate that his average monthly tax liability for the
4576-reasonably foreseeable future will fall below the $20,000
4577-threshold stated above, then such taxpayer may petition the
4578-Department for a change in such taxpayer's reporting status.
4579-The Department shall change such taxpayer's reporting status
4580-unless it finds that such change is seasonal in nature and not
4581-likely to be long term. Quarter monthly payment status shall
4582-be determined under this paragraph as if the rate reduction to
4583-0% in Public Act 102-700 this amendatory Act of the 102nd
4584-General Assembly on food for human consumption that is to be
4585-consumed off the premises where it is sold (other than
4586-alcoholic beverages, food consisting of or infused with adult
4587-use cannabis, soft drinks, and food that has been prepared for
4588-immediate consumption) had not occurred. For quarter monthly
4589-payments due under this paragraph on or after July 1, 2023 and
4590-through June 30, 2024, "25% of the taxpayer's liability for
4591-the same calendar month of the preceding year" shall be
4592-determined as if the rate reduction to 0% in Public Act 102-700
4593-this amendatory Act of the 102nd General Assembly had not
4594-occurred. Quarter monthly payment status shall be determined
4595-under this paragraph as if the rate reduction to 1.25% in
4596-
4597-
4598-Public Act 102-700 this amendatory Act of the 102nd General
4599-Assembly on sales tax holiday items had not occurred. For
4600-quarter monthly payments due on or after July 1, 2023 and
4601-through June 30, 2024, "25% of the taxpayer's liability for
4602-the same calendar month of the preceding year" shall be
4603-determined as if the rate reduction to 1.25% in Public Act
4604-102-700 this amendatory Act of the 102nd General Assembly on
4605-sales tax holiday items had not occurred. If any such quarter
4606-monthly payment is not paid at the time or in the amount
4607-required by this Section, then the taxpayer shall be liable
4608-for penalties and interest on the difference between the
4609-minimum amount due as a payment and the amount of such quarter
4610-monthly payment actually and timely paid, except insofar as
4611-the taxpayer has previously made payments for that month to
4612-the Department in excess of the minimum payments previously
4613-due as provided in this Section. The Department shall make
4614-reasonable rules and regulations to govern the quarter monthly
4615-payment amount and quarter monthly payment dates for taxpayers
4616-who file on other than a calendar monthly basis.
4617-The provisions of this paragraph apply before October 1,
4618-2001. Without regard to whether a taxpayer is required to make
4619-quarter monthly payments as specified above, any taxpayer who
4620-is required by Section 2d of this Act to collect and remit
4621-prepaid taxes and has collected prepaid taxes which average in
4622-excess of $25,000 per month during the preceding 2 complete
4623-calendar quarters, shall file a return with the Department as
4624-
4625-
4626-required by Section 2f and shall make payments to the
4627-Department on or before the 7th, 15th, 22nd and last day of the
4628-month during which such liability is incurred. If the month
4629-during which such tax liability is incurred began prior to
4630-September 1, 1985 (the effective date of Public Act 84-221),
4631-each payment shall be in an amount not less than 22.5% of the
4632-taxpayer's actual liability under Section 2d. If the month
4633-during which such tax liability is incurred begins on or after
4634-January 1, 1986, each payment shall be in an amount equal to
4635-22.5% of the taxpayer's actual liability for the month or
4636-27.5% of the taxpayer's liability for the same calendar month
4637-of the preceding calendar year. If the month during which such
4638-tax liability is incurred begins on or after January 1, 1987,
4639-each payment shall be in an amount equal to 22.5% of the
4640-taxpayer's actual liability for the month or 26.25% of the
4641-taxpayer's liability for the same calendar month of the
4642-preceding year. The amount of such quarter monthly payments
4643-shall be credited against the final tax liability of the
4644-taxpayer's return for that month filed under this Section or
4645-Section 2f, as the case may be. Once applicable, the
4646-requirement of the making of quarter monthly payments to the
4647-Department pursuant to this paragraph shall continue until
4648-such taxpayer's average monthly prepaid tax collections during
4649-the preceding 2 complete calendar quarters is $25,000 or less.
4650-If any such quarter monthly payment is not paid at the time or
4651-in the amount required, the taxpayer shall be liable for
4652-
4653-
4654-penalties and interest on such difference, except insofar as
4655-the taxpayer has previously made payments for that month in
4656-excess of the minimum payments previously due.
4657-The provisions of this paragraph apply on and after
4658-October 1, 2001. Without regard to whether a taxpayer is
4659-required to make quarter monthly payments as specified above,
4660-any taxpayer who is required by Section 2d of this Act to
4661-collect and remit prepaid taxes and has collected prepaid
4662-taxes that average in excess of $20,000 per month during the
4663-preceding 4 complete calendar quarters shall file a return
4664-with the Department as required by Section 2f and shall make
4665-payments to the Department on or before the 7th, 15th, 22nd and
4666-last day of the month during which the liability is incurred.
4667-Each payment shall be in an amount equal to 22.5% of the
4668-taxpayer's actual liability for the month or 25% of the
4669-taxpayer's liability for the same calendar month of the
4670-preceding year. The amount of the quarter monthly payments
4671-shall be credited against the final tax liability of the
4672-taxpayer's return for that month filed under this Section or
4673-Section 2f, as the case may be. Once applicable, the
4674-requirement of the making of quarter monthly payments to the
4675-Department pursuant to this paragraph shall continue until the
4676-taxpayer's average monthly prepaid tax collections during the
4677-preceding 4 complete calendar quarters (excluding the month of
4678-highest liability and the month of lowest liability) is less
4679-than $19,000 or until such taxpayer's average monthly
4680-
4681-
4682-liability to the Department as computed for each calendar
4683-quarter of the 4 preceding complete calendar quarters is less
4684-than $20,000. If any such quarter monthly payment is not paid
4685-at the time or in the amount required, the taxpayer shall be
4686-liable for penalties and interest on such difference, except
4687-insofar as the taxpayer has previously made payments for that
4688-month in excess of the minimum payments previously due.
4689-If any payment provided for in this Section exceeds the
4690-taxpayer's liabilities under this Act, the Use Tax Act, the
4691-Service Occupation Tax Act and the Service Use Tax Act, as
4692-shown on an original monthly return, the Department shall, if
4693-requested by the taxpayer, issue to the taxpayer a credit
4694-memorandum no later than 30 days after the date of payment. The
4695-credit evidenced by such credit memorandum may be assigned by
4696-the taxpayer to a similar taxpayer under this Act, the Use Tax
4697-Act, the Service Occupation Tax Act or the Service Use Tax Act,
4698-in accordance with reasonable rules and regulations to be
4699-prescribed by the Department. If no such request is made, the
4700-taxpayer may credit such excess payment against tax liability
4701-subsequently to be remitted to the Department under this Act,
4702-the Use Tax Act, the Service Occupation Tax Act or the Service
4703-Use Tax Act, in accordance with reasonable rules and
4704-regulations prescribed by the Department. If the Department
4705-subsequently determined that all or any part of the credit
4706-taken was not actually due to the taxpayer, the taxpayer's
4707-2.1% and 1.75% vendor's discount shall be reduced by 2.1% or
4708-
4709-
4710-1.75% of the difference between the credit taken and that
4711-actually due, and that taxpayer shall be liable for penalties
4712-and interest on such difference.
4713-If a retailer of motor fuel is entitled to a credit under
4714-Section 2d of this Act which exceeds the taxpayer's liability
4715-to the Department under this Act for the month for which the
4716-taxpayer is filing a return, the Department shall issue the
4717-taxpayer a credit memorandum for the excess.
4718-Beginning January 1, 1990, each month the Department shall
4719-pay into the Local Government Tax Fund, a special fund in the
4720-State treasury which is hereby created, the net revenue
4721-realized for the preceding month from the 1% tax imposed under
4722-this Act.
4723-Beginning January 1, 1990, each month the Department shall
4724-pay into the County and Mass Transit District Fund, a special
4725-fund in the State treasury which is hereby created, 4% of the
4726-net revenue realized for the preceding month from the 6.25%
4727-general rate other than aviation fuel sold on or after
4728-December 1, 2019. This exception for aviation fuel only
4729-applies for so long as the revenue use requirements of 49
4730-U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
4731-Beginning August 1, 2000, each month the Department shall
4732-pay into the County and Mass Transit District Fund 20% of the
4733-net revenue realized for the preceding month from the 1.25%
4734-rate on the selling price of motor fuel and gasohol. If, in any
4735-month, the tax on sales tax holiday items, as defined in
4736-
4737-
4738-Section 2-8, is imposed at the rate of 1.25%, then the
4739-Department shall pay 20% of the net revenue realized for that
4740-month from the 1.25% rate on the selling price of sales tax
4741-holiday items into the County and Mass Transit District Fund.
4742-Beginning January 1, 1990, each month the Department shall
4743-pay into the Local Government Tax Fund 16% of the net revenue
4744-realized for the preceding month from the 6.25% general rate
4745-on the selling price of tangible personal property other than
4746-aviation fuel sold on or after December 1, 2019. This
4747-exception for aviation fuel only applies for so long as the
4748-revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
4749-47133 are binding on the State.
4750-For aviation fuel sold on or after December 1, 2019, each
4751-month the Department shall pay into the State Aviation Program
4752-Fund 20% of the net revenue realized for the preceding month
4753-from the 6.25% general rate on the selling price of aviation
4754-fuel, less an amount estimated by the Department to be
4755-required for refunds of the 20% portion of the tax on aviation
4756-fuel under this Act, which amount shall be deposited into the
4757-Aviation Fuel Sales Tax Refund Fund. The Department shall only
4758-pay moneys into the State Aviation Program Fund and the
4759-Aviation Fuel Sales Tax Refund Fund under this Act for so long
4760-as the revenue use requirements of 49 U.S.C. 47107(b) and 49
4761-U.S.C. 47133 are binding on the State.
4762-Beginning August 1, 2000, each month the Department shall
4763-pay into the Local Government Tax Fund 80% of the net revenue
4764-
4765-
4766-realized for the preceding month from the 1.25% rate on the
4767-selling price of motor fuel and gasohol. If, in any month, the
4768-tax on sales tax holiday items, as defined in Section 2-8, is
4769-imposed at the rate of 1.25%, then the Department shall pay 80%
4770-of the net revenue realized for that month from the 1.25% rate
4771-on the selling price of sales tax holiday items into the Local
4772-Government Tax Fund.
4773-Beginning October 1, 2009, each month the Department shall
4774-pay into the Capital Projects Fund an amount that is equal to
4775-an amount estimated by the Department to represent 80% of the
4776-net revenue realized for the preceding month from the sale of
4777-candy, grooming and hygiene products, and soft drinks that had
4778-been taxed at a rate of 1% prior to September 1, 2009 but that
4779-are now taxed at 6.25%.
4780-Beginning July 1, 2011, each month the Department shall
4781-pay into the Clean Air Act Permit Fund 80% of the net revenue
4782-realized for the preceding month from the 6.25% general rate
4783-on the selling price of sorbents used in Illinois in the
4784-process of sorbent injection as used to comply with the
4785-Environmental Protection Act or the federal Clean Air Act, but
4786-the total payment into the Clean Air Act Permit Fund under this
4787-Act and the Use Tax Act shall not exceed $2,000,000 in any
4788-fiscal year.
4789-Beginning July 1, 2013, each month the Department shall
4790-pay into the Underground Storage Tank Fund from the proceeds
4791-collected under this Act, the Use Tax Act, the Service Use Tax
4792-
4793-
4794-Act, and the Service Occupation Tax Act an amount equal to the
4795-average monthly deficit in the Underground Storage Tank Fund
4796-during the prior year, as certified annually by the Illinois
4797-Environmental Protection Agency, but the total payment into
4798-the Underground Storage Tank Fund under this Act, the Use Tax
4799-Act, the Service Use Tax Act, and the Service Occupation Tax
4800-Act shall not exceed $18,000,000 in any State fiscal year. As
4801-used in this paragraph, the "average monthly deficit" shall be
4802-equal to the difference between the average monthly claims for
4803-payment by the fund and the average monthly revenues deposited
4804-into the fund, excluding payments made pursuant to this
4805-paragraph.
4806-Beginning July 1, 2015, of the remainder of the moneys
4807-received by the Department under the Use Tax Act, the Service
4808-Use Tax Act, the Service Occupation Tax Act, and this Act, each
4809-month the Department shall deposit $500,000 into the State
4810-Crime Laboratory Fund.
4811-Of the remainder of the moneys received by the Department
4812-pursuant to this Act, (a) 1.75% thereof shall be paid into the
4813-Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
4814-and after July 1, 1989, 3.8% thereof shall be paid into the
4815-Build Illinois Fund; provided, however, that if in any fiscal
4816-year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
4817-may be, of the moneys received by the Department and required
4818-to be paid into the Build Illinois Fund pursuant to this Act,
4819-Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
4820-
4821-
4822-Act, and Section 9 of the Service Occupation Tax Act, such Acts
4823-being hereinafter called the "Tax Acts" and such aggregate of
4824-2.2% or 3.8%, as the case may be, of moneys being hereinafter
4825-called the "Tax Act Amount", and (2) the amount transferred to
4826-the Build Illinois Fund from the State and Local Sales Tax
4827-Reform Fund shall be less than the Annual Specified Amount (as
4828-hereinafter defined), an amount equal to the difference shall
4829-be immediately paid into the Build Illinois Fund from other
4830-moneys received by the Department pursuant to the Tax Acts;
4831-the "Annual Specified Amount" means the amounts specified
4832-below for fiscal years 1986 through 1993:
4833-Fiscal YearAnnual Specified Amount1986$54,800,0001987$76,650,0001988$80,480,0001989$88,510,0001990$115,330,0001991$145,470,0001992$182,730,0001993$206,520,000; Fiscal Year Annual Specified Amount 1986 $54,800,000 1987 $76,650,000 1988 $80,480,000 1989 $88,510,000 1990 $115,330,000 1991 $145,470,000 1992 $182,730,000 1993 $206,520,000;
4834-Fiscal Year Annual Specified Amount
4835-1986 $54,800,000
4836-1987 $76,650,000
4837-1988 $80,480,000
4838-1989 $88,510,000
4839-1990 $115,330,000
4840-1991 $145,470,000
4841-1992 $182,730,000
4842-1993 $206,520,000;
4843-and means the Certified Annual Debt Service Requirement (as
4844-defined in Section 13 of the Build Illinois Bond Act) or the
4845-Tax Act Amount, whichever is greater, for fiscal year 1994 and
4846-each fiscal year thereafter; and further provided, that if on
4847-the last business day of any month the sum of (1) the Tax Act
4848-Amount required to be deposited into the Build Illinois Bond
4849-
4850-
4851-Fiscal Year Annual Specified Amount
4852-1986 $54,800,000
4853-1987 $76,650,000
4854-1988 $80,480,000
4855-1989 $88,510,000
4856-1990 $115,330,000
4857-1991 $145,470,000
4858-1992 $182,730,000
4859-1993 $206,520,000;
4860-
4861-
4862-Account in the Build Illinois Fund during such month and (2)
4863-the amount transferred to the Build Illinois Fund from the
4864-State and Local Sales Tax Reform Fund shall have been less than
4865-1/12 of the Annual Specified Amount, an amount equal to the
4866-difference shall be immediately paid into the Build Illinois
4867-Fund from other moneys received by the Department pursuant to
4868-the Tax Acts; and, further provided, that in no event shall the
4869-payments required under the preceding proviso result in
4870-aggregate payments into the Build Illinois Fund pursuant to
4871-this clause (b) for any fiscal year in excess of the greater of
4872-(i) the Tax Act Amount or (ii) the Annual Specified Amount for
4873-such fiscal year. The amounts payable into the Build Illinois
4874-Fund under clause (b) of the first sentence in this paragraph
4875-shall be payable only until such time as the aggregate amount
4876-on deposit under each trust indenture securing Bonds issued
4877-and outstanding pursuant to the Build Illinois Bond Act is
4878-sufficient, taking into account any future investment income,
4879-to fully provide, in accordance with such indenture, for the
4880-defeasance of or the payment of the principal of, premium, if
4881-any, and interest on the Bonds secured by such indenture and on
4882-any Bonds expected to be issued thereafter and all fees and
4883-costs payable with respect thereto, all as certified by the
4884-Director of the Bureau of the Budget (now Governor's Office of
4885-Management and Budget). If on the last business day of any
4886-month in which Bonds are outstanding pursuant to the Build
4887-Illinois Bond Act, the aggregate of moneys deposited in the
4888-
4889-
4890-Build Illinois Bond Account in the Build Illinois Fund in such
4891-month shall be less than the amount required to be transferred
4892-in such month from the Build Illinois Bond Account to the Build
4893-Illinois Bond Retirement and Interest Fund pursuant to Section
4894-13 of the Build Illinois Bond Act, an amount equal to such
4895-deficiency shall be immediately paid from other moneys
4896-received by the Department pursuant to the Tax Acts to the
4897-Build Illinois Fund; provided, however, that any amounts paid
4898-to the Build Illinois Fund in any fiscal year pursuant to this
4899-sentence shall be deemed to constitute payments pursuant to
4900-clause (b) of the first sentence of this paragraph and shall
4901-reduce the amount otherwise payable for such fiscal year
4902-pursuant to that clause (b). The moneys received by the
4903-Department pursuant to this Act and required to be deposited
4904-into the Build Illinois Fund are subject to the pledge, claim
4905-and charge set forth in Section 12 of the Build Illinois Bond
4906-Act.
4907-Subject to payment of amounts into the Build Illinois Fund
4908-as provided in the preceding paragraph or in any amendment
4909-thereto hereafter enacted, the following specified monthly
4910-installment of the amount requested in the certificate of the
4911-Chairman of the Metropolitan Pier and Exposition Authority
4912-provided under Section 8.25f of the State Finance Act, but not
4913-in excess of sums designated as "Total Deposit", shall be
4914-deposited in the aggregate from collections under Section 9 of
4915-the Use Tax Act, Section 9 of the Service Use Tax Act, Section
4916-
4917-
4918-9 of the Service Occupation Tax Act, and Section 3 of the
4919-Retailers' Occupation Tax Act into the McCormick Place
4920-Expansion Project Fund in the specified fiscal years.
4921-Fiscal YearTotal Deposit1993 $01994 53,000,0001995 58,000,0001996 61,000,0001997 64,000,0001998 68,000,0001999 71,000,0002000 75,000,0002001 80,000,0002002 93,000,0002003 99,000,0002004103,000,0002005108,000,0002006113,000,0002007119,000,0002008126,000,0002009132,000,0002010139,000,0002011146,000,0002012153,000,0002013161,000,0002014170,000,000 Fiscal Year Total Deposit 1993 $0 1994 53,000,000 1995 58,000,000 1996 61,000,000 1997 64,000,000 1998 68,000,000 1999 71,000,000 2000 75,000,000 2001 80,000,000 2002 93,000,000 2003 99,000,000 2004 103,000,000 2005 108,000,000 2006 113,000,000 2007 119,000,000 2008 126,000,000 2009 132,000,000 2010 139,000,000 2011 146,000,000 2012 153,000,000 2013 161,000,000 2014 170,000,000
4922-Fiscal Year Total Deposit
4923-1993 $0
4924-1994 53,000,000
4925-1995 58,000,000
4926-1996 61,000,000
4927-1997 64,000,000
4928-1998 68,000,000
4929-1999 71,000,000
4930-2000 75,000,000
4931-2001 80,000,000
4932-2002 93,000,000
4933-2003 99,000,000
4934-2004 103,000,000
4935-2005 108,000,000
4936-2006 113,000,000
4937-2007 119,000,000
4938-2008 126,000,000
4939-2009 132,000,000
4940-2010 139,000,000
4941-2011 146,000,000
4942-2012 153,000,000
4943-2013 161,000,000
4944-2014 170,000,000
4945-
4946-
4947-Fiscal Year Total Deposit
4948-1993 $0
4949-1994 53,000,000
4950-1995 58,000,000
4951-1996 61,000,000
4952-1997 64,000,000
4953-1998 68,000,000
4954-1999 71,000,000
4955-2000 75,000,000
4956-2001 80,000,000
4957-2002 93,000,000
4958-2003 99,000,000
4959-2004 103,000,000
4960-2005 108,000,000
4961-2006 113,000,000
4962-2007 119,000,000
4963-2008 126,000,000
4964-2009 132,000,000
4965-2010 139,000,000
4966-2011 146,000,000
4967-2012 153,000,000
4968-2013 161,000,000
4969-2014 170,000,000
4970-
4971-
4972-2015179,000,0002016189,000,0002017199,000,0002018210,000,0002019221,000,0002020233,000,0002021300,000,0002022300,000,0002023300,000,0002024 300,000,0002025 300,000,0002026 300,000,0002027 375,000,0002028 375,000,0002029 375,000,0002030 375,000,0002031 375,000,0002032 375,000,0002033375,000,0002034375,000,0002035375,000,0002036450,000,000and each fiscal year thereafter that bonds are outstanding under 2015 179,000,000 2016 189,000,000 2017 199,000,000 2018 210,000,000 2019 221,000,000 2020 233,000,000 2021 300,000,000 2022 300,000,000 2023 300,000,000 2024 300,000,000 2025 300,000,000 2026 300,000,000 2027 375,000,000 2028 375,000,000 2029 375,000,000 2030 375,000,000 2031 375,000,000 2032 375,000,000 2033 375,000,000 2034 375,000,000 2035 375,000,000 2036 450,000,000 and each fiscal year thereafter that bonds are outstanding under
4973-2015 179,000,000
4974-2016 189,000,000
4975-2017 199,000,000
4976-2018 210,000,000
4977-2019 221,000,000
4978-2020 233,000,000
4979-2021 300,000,000
4980-2022 300,000,000
4981-2023 300,000,000
4982-2024 300,000,000
4983-2025 300,000,000
4984-2026 300,000,000
4985-2027 375,000,000
4986-2028 375,000,000
4987-2029 375,000,000
4988-2030 375,000,000
4989-2031 375,000,000
4990-2032 375,000,000
4991-2033 375,000,000
4992-2034 375,000,000
4993-2035 375,000,000
4994-2036 450,000,000
4995-and
4996-each fiscal year
4997-thereafter that bonds
4998-are outstanding under
4999-
5000-2015 179,000,000
5001-2016 189,000,000
5002-2017 199,000,000
5003-2018 210,000,000
5004-2019 221,000,000
5005-2020 233,000,000
5006-2021 300,000,000
5007-2022 300,000,000
5008-2023 300,000,000
5009-2024 300,000,000
5010-2025 300,000,000
5011-2026 300,000,000
5012-2027 375,000,000
5013-2028 375,000,000
5014-2029 375,000,000
5015-2030 375,000,000
5016-2031 375,000,000
5017-2032 375,000,000
5018-2033 375,000,000
5019-2034 375,000,000
5020-2035 375,000,000
5021-2036 450,000,000
5022-and
5023-each fiscal year
5024-thereafter that bonds
5025-are outstanding under
5026-
5027-
5028-Section 13.2 of the Metropolitan Pier and Exposition Authority Act, but not after fiscal year 2060. Section 13.2 of the Metropolitan Pier and Exposition Authority Act, but not after fiscal year 2060.
5029-Section 13.2 of the
5030-Metropolitan Pier and
5031-Exposition Authority Act,
5032-but not after fiscal year 2060.
5033-Beginning July 20, 1993 and in each month of each fiscal
5034-year thereafter, one-eighth of the amount requested in the
5035-certificate of the Chairman of the Metropolitan Pier and
5036-Exposition Authority for that fiscal year, less the amount
5037-deposited into the McCormick Place Expansion Project Fund by
5038-the State Treasurer in the respective month under subsection
5039-(g) of Section 13 of the Metropolitan Pier and Exposition
5040-Authority Act, plus cumulative deficiencies in the deposits
5041-required under this Section for previous months and years,
5042-shall be deposited into the McCormick Place Expansion Project
5043-Fund, until the full amount requested for the fiscal year, but
5044-not in excess of the amount specified above as "Total
5045-Deposit", has been deposited.
5046-Subject to payment of amounts into the Capital Projects
5047-Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
5048-and the McCormick Place Expansion Project Fund pursuant to the
5049-preceding paragraphs or in any amendments thereto hereafter
5050-enacted, for aviation fuel sold on or after December 1, 2019,
5051-the Department shall each month deposit into the Aviation Fuel
5052-Sales Tax Refund Fund an amount estimated by the Department to
5053-be required for refunds of the 80% portion of the tax on
5054-aviation fuel under this Act. The Department shall only
5055-
5056-Section 13.2 of the
5057-Metropolitan Pier and
5058-Exposition Authority Act,
5059-but not after fiscal year 2060.
5060-
5061-
5062-deposit moneys into the Aviation Fuel Sales Tax Refund Fund
5063-under this paragraph for so long as the revenue use
5064-requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
5065-binding on the State.
5066-Subject to payment of amounts into the Build Illinois Fund
5067-and the McCormick Place Expansion Project Fund pursuant to the
5068-preceding paragraphs or in any amendments thereto hereafter
5069-enacted, beginning July 1, 1993 and ending on September 30,
5070-2013, the Department shall each month pay into the Illinois
5071-Tax Increment Fund 0.27% of 80% of the net revenue realized for
5072-the preceding month from the 6.25% general rate on the selling
5073-price of tangible personal property.
5074-Subject to payment of amounts into the Build Illinois Fund
5075-and the McCormick Place Expansion Project Fund pursuant to the
5076-preceding paragraphs or in any amendments thereto hereafter
5077-enacted, beginning with the receipt of the first report of
5078-taxes paid by an eligible business and continuing for a
5079-25-year period, the Department shall each month pay into the
5080-Energy Infrastructure Fund 80% of the net revenue realized
5081-from the 6.25% general rate on the selling price of
5082-Illinois-mined coal that was sold to an eligible business. For
5083-purposes of this paragraph, the term "eligible business" means
5084-a new electric generating facility certified pursuant to
5085-Section 605-332 of the Department of Commerce and Economic
5086-Opportunity Law of the Civil Administrative Code of Illinois.
5087-Subject to payment of amounts into the Build Illinois
5088-
5089-
5090-Fund, the McCormick Place Expansion Project Fund, and the
5091-Illinois Tax Increment Fund, and the Energy Infrastructure
5092-Fund pursuant to the preceding paragraphs or in any amendments
5093-to this Section hereafter enacted, beginning on the first day
5094-of the first calendar month to occur on or after August 26,
5095-2014 (the effective date of Public Act 98-1098), each month,
5096-from the collections made under Section 9 of the Use Tax Act,
5097-Section 9 of the Service Use Tax Act, Section 9 of the Service
5098-Occupation Tax Act, and Section 3 of the Retailers' Occupation
5099-Tax Act, the Department shall pay into the Tax Compliance and
5100-Administration Fund, to be used, subject to appropriation, to
5101-fund additional auditors and compliance personnel at the
5102-Department of Revenue, an amount equal to 1/12 of 5% of 80% of
5103-the cash receipts collected during the preceding fiscal year
5104-by the Audit Bureau of the Department under the Use Tax Act,
5105-the Service Use Tax Act, the Service Occupation Tax Act, the
5106-Retailers' Occupation Tax Act, and associated local occupation
5107-and use taxes administered by the Department.
5108-Subject to payments of amounts into the Build Illinois
5109-Fund, the McCormick Place Expansion Project Fund, the Illinois
5110-Tax Increment Fund, the Energy Infrastructure Fund, and the
5111-Tax Compliance and Administration Fund as provided in this
5112-Section, beginning on July 1, 2018 the Department shall pay
5113-each month into the Downstate Public Transportation Fund the
5114-moneys required to be so paid under Section 2-3 of the
5115-Downstate Public Transportation Act.
5116-
5117-
5118-Subject to successful execution and delivery of a
5119-public-private agreement between the public agency and private
5120-entity and completion of the civic build, beginning on July 1,
5121-2023, of the remainder of the moneys received by the
5122-Department under the Use Tax Act, the Service Use Tax Act, the
5123-Service Occupation Tax Act, and this Act, the Department shall
5124-deposit the following specified deposits in the aggregate from
5125-collections under the Use Tax Act, the Service Use Tax Act, the
5126-Service Occupation Tax Act, and the Retailers' Occupation Tax
5127-Act, as required under Section 8.25g of the State Finance Act
5128-for distribution consistent with the Public-Private
5129-Partnership for Civic and Transit Infrastructure Project Act.
5130-The moneys received by the Department pursuant to this Act and
5131-required to be deposited into the Civic and Transit
5132-Infrastructure Fund are subject to the pledge, claim and
5133-charge set forth in Section 25-55 of the Public-Private
5134-Partnership for Civic and Transit Infrastructure Project Act.
5135-As used in this paragraph, "civic build", "private entity",
5136-"public-private agreement", and "public agency" have the
5137-meanings provided in Section 25-10 of the Public-Private
5138-Partnership for Civic and Transit Infrastructure Project Act.
5139-Fiscal Year.............................Total Deposit
5140-2024.....................................$200,000,000
5141-2025....................................$206,000,000
5142-2026....................................$212,200,000
5143-2027....................................$218,500,000
5144-
5145-
5146-2028....................................$225,100,000
5147-2029....................................$288,700,000
5148-2030....................................$298,900,000
5149-2031....................................$309,300,000
5150-2032....................................$320,100,000
5151-2033....................................$331,200,000
5152-2034....................................$341,200,000
5153-2035....................................$351,400,000
5154-2036....................................$361,900,000
5155-2037....................................$372,800,000
5156-2038....................................$384,000,000
5157-2039....................................$395,500,000
5158-2040....................................$407,400,000
5159-2041....................................$419,600,000
5160-2042....................................$432,200,000
5161-2043....................................$445,100,000
5162-Beginning July 1, 2021 and until July 1, 2022, subject to
5163-the payment of amounts into the County and Mass Transit
5164-District Fund, the Local Government Tax Fund, the Build
5165-Illinois Fund, the McCormick Place Expansion Project Fund, the
5166-Illinois Tax Increment Fund, the Energy Infrastructure Fund,
5167-and the Tax Compliance and Administration Fund as provided in
5168-this Section, the Department shall pay each month into the
5169-Road Fund the amount estimated to represent 16% of the net
5170-revenue realized from the taxes imposed on motor fuel and
5171-gasohol. Beginning July 1, 2022 and until July 1, 2023,
5172-
5173-
5174-subject to the payment of amounts into the County and Mass
5175-Transit District Fund, the Local Government Tax Fund, the
5176-Build Illinois Fund, the McCormick Place Expansion Project
5177-Fund, the Illinois Tax Increment Fund, the Energy
5178-Infrastructure Fund, and the Tax Compliance and Administration
5179-Fund as provided in this Section, the Department shall pay
5180-each month into the Road Fund the amount estimated to
5181-represent 32% of the net revenue realized from the taxes
5182-imposed on motor fuel and gasohol. Beginning July 1, 2023 and
5183-until July 1, 2024, subject to the payment of amounts into the
5184-County and Mass Transit District Fund, the Local Government
5185-Tax Fund, the Build Illinois Fund, the McCormick Place
5186-Expansion Project Fund, the Illinois Tax Increment Fund, the
5187-Energy Infrastructure Fund, and the Tax Compliance and
5188-Administration Fund as provided in this Section, the
5189-Department shall pay each month into the Road Fund the amount
5190-estimated to represent 48% of the net revenue realized from
5191-the taxes imposed on motor fuel and gasohol. Beginning July 1,
5192-2024 and until July 1, 2025, subject to the payment of amounts
5193-into the County and Mass Transit District Fund, the Local
5194-Government Tax Fund, the Build Illinois Fund, the McCormick
5195-Place Expansion Project Fund, the Illinois Tax Increment Fund,
5196-the Energy Infrastructure Fund, and the Tax Compliance and
5197-Administration Fund as provided in this Section, the
5198-Department shall pay each month into the Road Fund the amount
5199-estimated to represent 64% of the net revenue realized from
5200-
5201-
5202-the taxes imposed on motor fuel and gasohol. Beginning on July
5203-1, 2025, subject to the payment of amounts into the County and
5204-Mass Transit District Fund, the Local Government Tax Fund, the
5205-Build Illinois Fund, the McCormick Place Expansion Project
5206-Fund, the Illinois Tax Increment Fund, the Energy
5207-Infrastructure Fund, and the Tax Compliance and Administration
5208-Fund as provided in this Section, the Department shall pay
5209-each month into the Road Fund the amount estimated to
5210-represent 80% of the net revenue realized from the taxes
5211-imposed on motor fuel and gasohol. As used in this paragraph
5212-"motor fuel" has the meaning given to that term in Section 1.1
5213-of the Motor Fuel Tax Law, and "gasohol" has the meaning given
5214-to that term in Section 3-40 of the Use Tax Act.
5215-Of the remainder of the moneys received by the Department
5216-pursuant to this Act, 75% thereof shall be paid into the State
5217-treasury Treasury and 25% shall be reserved in a special
5218-account and used only for the transfer to the Common School
5219-Fund as part of the monthly transfer from the General Revenue
5220-Fund in accordance with Section 8a of the State Finance Act.
5221-The Department may, upon separate written notice to a
5222-taxpayer, require the taxpayer to prepare and file with the
5223-Department on a form prescribed by the Department within not
5224-less than 60 days after receipt of the notice an annual
5225-information return for the tax year specified in the notice.
5226-Such annual return to the Department shall include a statement
5227-of gross receipts as shown by the retailer's last Federal
5228-
5229-
5230-income tax return. If the total receipts of the business as
5231-reported in the Federal income tax return do not agree with the
5232-gross receipts reported to the Department of Revenue for the
5233-same period, the retailer shall attach to his annual return a
5234-schedule showing a reconciliation of the 2 amounts and the
5235-reasons for the difference. The retailer's annual return to
5236-the Department shall also disclose the cost of goods sold by
5237-the retailer during the year covered by such return, opening
5238-and closing inventories of such goods for such year, costs of
5239-goods used from stock or taken from stock and given away by the
5240-retailer during such year, payroll information of the
5241-retailer's business during such year and any additional
5242-reasonable information which the Department deems would be
5243-helpful in determining the accuracy of the monthly, quarterly
5244-or annual returns filed by such retailer as provided for in
5245-this Section.
5246-If the annual information return required by this Section
5247-is not filed when and as required, the taxpayer shall be liable
5248-as follows:
5249-(i) Until January 1, 1994, the taxpayer shall be
5250-liable for a penalty equal to 1/6 of 1% of the tax due from
5251-such taxpayer under this Act during the period to be
5252-covered by the annual return for each month or fraction of
5253-a month until such return is filed as required, the
5254-penalty to be assessed and collected in the same manner as
5255-any other penalty provided for in this Act.
5256-
5257-
5258-(ii) On and after January 1, 1994, the taxpayer shall
5259-be liable for a penalty as described in Section 3-4 of the
5260-Uniform Penalty and Interest Act.
5261-The chief executive officer, proprietor, owner or highest
5262-ranking manager shall sign the annual return to certify the
5263-accuracy of the information contained therein. Any person who
5264-willfully signs the annual return containing false or
5265-inaccurate information shall be guilty of perjury and punished
5266-accordingly. The annual return form prescribed by the
5267-Department shall include a warning that the person signing the
5268-return may be liable for perjury.
5269-The provisions of this Section concerning the filing of an
5270-annual information return do not apply to a retailer who is not
5271-required to file an income tax return with the United States
5272-Government.
5273-As soon as possible after the first day of each month, upon
5274-certification of the Department of Revenue, the Comptroller
5275-shall order transferred and the Treasurer shall transfer from
5276-the General Revenue Fund to the Motor Fuel Tax Fund an amount
5277-equal to 1.7% of 80% of the net revenue realized under this Act
5278-for the second preceding month. Beginning April 1, 2000, this
5279-transfer is no longer required and shall not be made.
5280-Net revenue realized for a month shall be the revenue
5281-collected by the State pursuant to this Act, less the amount
5282-paid out during that month as refunds to taxpayers for
5283-overpayment of liability.
5284-
5285-
5286-For greater simplicity of administration, manufacturers,
5287-importers and wholesalers whose products are sold at retail in
5288-Illinois by numerous retailers, and who wish to do so, may
5289-assume the responsibility for accounting and paying to the
5290-Department all tax accruing under this Act with respect to
5291-such sales, if the retailers who are affected do not make
5292-written objection to the Department to this arrangement.
5293-Any person who promotes, organizes, provides retail
5294-selling space for concessionaires or other types of sellers at
5295-the Illinois State Fair, DuQuoin State Fair, county fairs,
5296-local fairs, art shows, flea markets and similar exhibitions
5297-or events, including any transient merchant as defined by
5298-Section 2 of the Transient Merchant Act of 1987, is required to
5299-file a report with the Department providing the name of the
5300-merchant's business, the name of the person or persons engaged
5301-in merchant's business, the permanent address and Illinois
5302-Retailers Occupation Tax Registration Number of the merchant,
5303-the dates and location of the event and other reasonable
5304-information that the Department may require. The report must
5305-be filed not later than the 20th day of the month next
5306-following the month during which the event with retail sales
5307-was held. Any person who fails to file a report required by
5308-this Section commits a business offense and is subject to a
5309-fine not to exceed $250.
5310-Any person engaged in the business of selling tangible
5311-personal property at retail as a concessionaire or other type
5312-
5313-
5314-of seller at the Illinois State Fair, county fairs, art shows,
5315-flea markets and similar exhibitions or events, or any
5316-transient merchants, as defined by Section 2 of the Transient
5317-Merchant Act of 1987, may be required to make a daily report of
5318-the amount of such sales to the Department and to make a daily
5319-payment of the full amount of tax due. The Department shall
5320-impose this requirement when it finds that there is a
5321-significant risk of loss of revenue to the State at such an
5322-exhibition or event. Such a finding shall be based on evidence
5323-that a substantial number of concessionaires or other sellers
5324-who are not residents of Illinois will be engaging in the
5325-business of selling tangible personal property at retail at
5326-the exhibition or event, or other evidence of a significant
5327-risk of loss of revenue to the State. The Department shall
5328-notify concessionaires and other sellers affected by the
5329-imposition of this requirement. In the absence of notification
5330-by the Department, the concessionaires and other sellers shall
5331-file their returns as otherwise required in this Section.
5332-(Source: P.A. 101-10, Article 15, Section 15-25, eff. 6-5-19;
5333-101-10, Article 25, Section 25-120, eff. 6-5-19; 101-27, eff.
5334-6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
5335-101-636, eff. 6-10-20; 102-634, eff. 8-27-21; 102-700, Article
5336-60, Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
5337-65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
5338-1-1-23; revised 12-13-22.)
5339-
5340-
5341-Section 2-60. The Southwestern Illinois Metropolitan and
5342-Regional Planning Act is amended by changing Section 35 as
5343-follows:
5344-(70 ILCS 1710/35) (from Ch. 85, par. 1185)
5345-Sec. 35. At the close of each fiscal year, the Commission
5346-shall prepare a complete report of its receipts and
5347-expenditures during the fiscal year. A copy of this report
5348-shall be filed with the Governor and with the treasurer of each
5349-county included in the Metropolitan and Regional Counties
5350-Area. In addition, on or before December 31 of each even
5351-numbered year, the Commission shall prepare jointly with the
5352-Department of Commerce and Economic Opportunity, a report of
5353-its activities during the biennium indicating how its funds
5354-were expended, indicating the amount of the appropriation
5355-requested for the next biennium and explaining how the
5356-appropriation will be utilized to carry out its
5357-responsibilities. A copy of this report shall be filed with
5358-the Governor, the Senate and the House of Representatives.
5359-(Source: P.A. 94-793, eff. 5-19-06.)
5360-(730 ILCS 5/3-5-3 rep.)
5361-(730 ILCS 5/5-8-1.3 rep.)
5362-Section 2-70. The Unified Code of Corrections is amended
5363-by repealing Sections 3-5-3 and 5-8-1.3.
5364-
5365-
5366-Section 2-75. The Workers' Compensation Act is amended by
5367-changing Section 18.1 as follows:
5368-(820 ILCS 305/18.1)
5369-Sec. 18.1. Claims by former and current employees of the
5370-Commission. All claims by current and former employees and
5371-appointees of the Commission shall be assigned to a certified
5372-independent arbitrator not employed by the Commission
5373-designated by the Chairman. In preparing the roster of
5374-approved certified independent arbitrators, the Chairman shall
5375-seek the advice and recommendation of the Commission or the
5376-Workers' Compensation Advisory Board at his or her discretion.
5377-The Chairman shall designate an arbitrator from a list of
5378-approved certified arbitrators provided by the Commission
5379-Review Board. If the Chairman is the claimant, then the
5380-independent arbitrator from the approved list shall be
5381-designated by the longest serving Commissioner. The designated
5382-independent arbitrator shall have the authority of arbitrators
5383-of the Commission regarding settlement and adjudication of the
5384-claim of the current and former employees and appointees of
5385-the Commission. The decision of the independent arbitrator
5386-shall become the decision of the Commission. An appeal of the
5387-independent arbitrator's decision shall be subject to judicial
5388-review in accordance with subsection (f) of Section 19.
5389-(Source: P.A. 97-18, eff. 6-28-11.)
5390-
5391-
5392-(820 ILCS 305/14.1 rep.)
5393-Section 2-80. The Workers' Compensation Act is amended by
5394-repealing Section 14.1.
5395-ARTICLE 3.
5396-Section 3-5. The Department of Agriculture Law of the
5397-Civil Administrative Code of Illinois is amended by changing
5398-Section 205-40 as follows:
5399-(20 ILCS 205/205-40) (was 20 ILCS 205/40.31)
5400-Sec. 205-40. Export consulting service and standards. The
5401-Department and, upon request, the in cooperation with the
5402-Department of Commerce and Economic Opportunity, shall (1)
5403-provide a consulting service to those who desire to export
5404-farm products, commodities, and supplies and guide them in
5405-their efforts to improve trade relations; (2) cooperate with
5406-agencies and instrumentalities of the federal government to
5407-develop export grade standards for farm products, commodities,
5408-and supplies produced in Illinois and adopt reasonable rules
5409-and regulations to ensure that exports of those products,
5410-commodities, and supplies comply with those standards; (3)
5411-upon request and after inspection of any such farm product,
5412-commodity, or supplies, certify compliance or noncompliance
5413-with those standards; (4) provide an informational program to
5414-existing and potential foreign importers of farm products,
5415-
5416-
5417-commodities, and supplies; (5) qualify for U. S. Department of
5418-Agriculture matching funds for overseas promotion of farm
5419-products, commodities, and supplies according to the federal
5420-requirements regarding State expenditures that are eligible
5421-for matching funds; and (6) provide a consulting service to
5422-persons who desire to export processed or value-added
5423-agricultural products and assist those persons in ascertaining
5424-legal and regulatory restrictions and market preferences that
5425-affect the sale of value-added agricultural products in
5426-foreign markets.
5427-(Source: P.A. 100-110, eff. 8-15-17.)
5428-(20 ILCS 605/605-820 rep.)
5429-Section 3-10. The Department of Commerce and Economic
5430-Opportunity Law of the Civil Administrative Code of Illinois
5431-is amended by repealing Section 605-820.
5432-(20 ILCS 630/3 rep.)
5433-(20 ILCS 630/5 rep.)
5434-Section 3-22. The Illinois Emergency Employment
5435-Development Act is amended by repealing Sections 3 and 5.
5436-Section 3-25. The Renewable Energy, Energy Efficiency, and
5437-Coal Resources Development Law of 1997 is amended by changing
5438-Section 6-6 as follows:
5439-
5440-
5441-(20 ILCS 687/6-6)
5442-(Section scheduled to be repealed on December 31, 2025)
5443-Sec. 6-6. Energy efficiency program.
5444-(a) For the year beginning January 1, 1998, and thereafter
5445-as provided in this Section, each electric utility as defined
5446-in Section 3-105 of the Public Utilities Act and each
5447-alternative retail electric supplier as defined in Section
5448-16-102 of the Public Utilities Act supplying electric power
5449-and energy to retail customers located in the State of
5450-Illinois shall contribute annually a pro rata share of a total
5451-amount of $3,000,000 based upon the number of kilowatt-hours
5452-sold by each such entity in the 12 months preceding the year of
5453-contribution. On or before May 1 of each year, the Illinois
5454-Commerce Commission shall determine and notify the Agency of
5455-the pro rata share owed by each electric utility and each
5456-alternative retail electric supplier based upon information
5457-supplied annually to the Illinois Commerce Commission. On or
5458-before June 1 of each year, the Agency shall send written
5459-notification to each electric utility and each alternative
5460-retail electric supplier of the amount of pro rata share they
5461-owe. These contributions shall be remitted to the Illinois
5462-Environmental Protection Agency Department of Revenue on or
5463-before June 30 of each year the contribution is due on a return
5464-prescribed and furnished by the Illinois Environmental
5465-Protection Agency Department of Revenue showing such
5466-information as the Illinois Environmental Protection Agency
5467-
5468-
5469-Department of Revenue may reasonably require. The funds
5470-received pursuant to this Section shall be subject to the
5471-appropriation of funds by the General Assembly. The Illinois
5472-Environmental Protection Agency Department of Revenue shall
5473-place the funds remitted under this Section in a trust fund,
5474-that is hereby created in the State Treasury, called the
5475-Energy Efficiency Trust Fund. If an electric utility or
5476-alternative retail electric supplier does not remit its pro
5477-rata share to the Illinois Environmental Protection Agency
5478-Department of Revenue, the Illinois Environmental Protection
5479-Agency Department of Revenue must inform the Illinois Commerce
5480-Commission of such failure. The Illinois Commerce Commission
5481-may then revoke the certification of that electric utility or
5482-alternative retail electric supplier. The Illinois Commerce
5483-Commission may not renew the certification of any electric
5484-utility or alternative retail electric supplier that is
5485-delinquent in paying its pro rata share. These changes made to
5486-this subsection (a) by this amendatory Act of the 103rd
5487-General Assembly apply beginning July 1, 2023.
5488-(b) The Agency shall disburse the moneys in the Energy
5489-Efficiency Trust Fund to benefit residential electric
5490-customers through projects which the Agency has determined
5491-will promote energy efficiency in the State of Illinois. The
5492-Department of Commerce and Economic Opportunity shall
5493-establish a list of projects eligible for grants from the
5494-Energy Efficiency Trust Fund including, but not limited to,
5495-
5496-
5497-supporting energy efficiency efforts for low-income
5498-households, replacing energy inefficient windows with more
5499-efficient windows, replacing energy inefficient appliances
5500-with more efficient appliances, replacing energy inefficient
5501-lighting with more efficient lighting, insulating dwellings
5502-and buildings, using market incentives to encourage energy
5503-efficiency, and such other projects which will increase energy
5504-efficiency in homes and rental properties.
5505-(c) The Agency may, by administrative rule, establish
5506-criteria and an application process for this grant program.
5507-(d) (Blank).
5508-(e) (Blank).
5509-(Source: P.A. 102-444, eff. 8-20-21.)
5510-(20 ILCS 3934/Act rep.)
5511-Section 3-55. The Electronic Health Records Taskforce Act
5512-is repealed.
5513-Section 3-60. The Green Governments Illinois Act is
5514-amended by changing Section 15 as follows:
5515-(20 ILCS 3954/15)
5516-Sec. 15.Council membership and administrative support.
5517-Representatives from various State agencies and State
5518-universities with specific fiscal, procurement, educational,
5519-and environmental policy expertise shall comprise the Council.
5520-
5521-
5522-Until the effective date of this amendatory Act of the 97th
5523-General Assembly, the Lieutenant Governor is the chair of the
5524-Council. On and after the effective date of this amendatory
5525-Act of the 97th General Assembly, the Governor is the chair of
5526-the Council, and the Lieutenant Governor, or his or her
5527-designee, shall be a member of the council. The director or
5528-President, respectively, of each of the following State
5529-agencies and State universities, or his or her designee, is a
5530-member of the Council: the Department of Commerce and Economic
5531-Opportunity, the Environmental Protection Agency, the
5532-University of Illinois, the Department of Natural Resources,
5533-the Department of Central Management Services, the Governor's
5534-Office of Management and Budget, the Department of
5535-Agriculture, the Department of Transportation, the Department
5536-of Corrections, the Department of Human Services, the
5537-Department of Public Health, the State Board of Education, the
5538-Board of Higher Education, and the Capital Development Board.
5539-The Office of the Governor shall provide administrative
5540-support to the Council. A minimum of one staff position in the
5541-Office of the Governor shall be dedicated to the Green
5542-Governments Illinois program.
5543-(Source: P.A. 97-573, eff. 8-25-11; 98-346, eff. 8-14-13.)
5544-(30 ILCS 105/5.914 rep.)
5545-Section 3-63. The State Finance Act is amended by
5546-repealing Section 5.914.
5547-
5548-
5549-Section 3-65. The State Finance Act is amended by changing
5550-Sections 5k and 6z-75 as follows:
5551-(30 ILCS 105/5k)
5552-Sec. 5k. Cash flow borrowing and general funds liquidity;
5553-FY15.
5554-(a) In order to meet cash flow deficits and to maintain
5555-liquidity in the General Revenue Fund and the Health Insurance
5556-Reserve Fund, on and after July 1, 2014 and through June 30,
5557-2015, the State Treasurer and the State Comptroller shall make
5558-transfers to the General Revenue Fund and the Health Insurance
5559-Reserve Fund, as directed by the Governor, out of special
5560-funds of the State, to the extent allowed by federal law. No
5561-such transfer may reduce the cumulative balance of all of the
5562-special funds of the State to an amount less than the total
5563-debt service payable during the 12 months immediately
5564-following the date of the transfer on any bonded indebtedness
5565-of the State and any certificates issued under the Short Term
5566-Borrowing Act. At no time shall the outstanding total
5567-transfers made from the special funds of the State to the
5568-General Revenue Fund and the Health Insurance Reserve Fund
5569-under this Section exceed $650,000,000; once the amount of
5570-$650,000,000 has been transferred from the special funds of
5571-the State to the General Revenue Fund and the Health Insurance
5572-Reserve Fund, additional transfers may be made from the
5573-
5574-
5575-special funds of the State to the General Revenue Fund and the
5576-Health Insurance Reserve Fund under this Section only to the
5577-extent that moneys have first been re-transferred from the
5578-General Revenue Fund and the Health Insurance Reserve Fund to
5579-those special funds of the State. Notwithstanding any other
5580-provision of this Section, no such transfer may be made from
5581-any special fund that is exclusively collected by or
5582-appropriated to any other constitutional officer without the
5583-written approval of that constitutional officer.
5584-(b) If moneys have been transferred to the General Revenue
5585-Fund and the Health Insurance Reserve Fund pursuant to
5586-subsection (a) of this Section, this amendatory Act of the
5587-98th General Assembly shall constitute the continuing
5588-authority for and direction to the State Treasurer and State
5589-Comptroller to reimburse the funds of origin from the General
5590-Revenue Fund by transferring to the funds of origin, at such
5591-times and in such amounts as directed by the Governor when
5592-necessary to support appropriated expenditures from the funds,
5593-an amount equal to that transferred from them plus any
5594-interest that would have accrued thereon had the transfer not
5595-occurred. When any of the funds from which moneys have been
5596-transferred pursuant to subsection (a) have insufficient cash
5597-from which the State Comptroller may make expenditures
5598-properly supported by appropriations from the fund, then the
5599-State Treasurer and State Comptroller shall transfer from the
5600-General Revenue Fund to the fund only such amount as is
5601-
5602-
5603-immediately necessary to satisfy outstanding expenditure
5604-obligations on a timely basis.
5605-(c) On the first day of each quarterly period in each
5606-fiscal year, until such time as a report indicates that all
5607-moneys borrowed and interest pursuant to this Section have
5608-been repaid, the Governor's Office of Management and Budget
5609-shall provide to the President and the Minority Leader of the
5610-Senate, the Speaker and the Minority Leader of the House of
5611-Representatives, and the Commission on Government Forecasting
5612-and Accountability a report on all transfers made pursuant to
5613-this Section in the prior fiscal year quarterly period. The
5614-report must be provided in electronic format. The report must
5615-include all of the following:
5616-(1) The date each transfer was made.
5617-(2) The amount of each transfer.
5618-(3) In the case of a transfer from the General Revenue
5619-Fund to a fund of origin pursuant to subsection (b) of this
5620-Section, the amount of interest being paid to the fund of
5621-origin.
5622-(4) The end of day balance of the fund of origin, the
5623-General Revenue Fund and the Health Insurance Reserve Fund
5624-on the date the transfer was made.
5625-(Source: P.A. 98-682, eff. 6-30-14; 99-523, eff. 6-30-16.)
5626-(30 ILCS 105/6z-75)
5627-Sec. 6z-75. The Illinois Power Agency Trust Fund.
5628-
5629-
5630-(a) Creation. The Illinois Power Agency Trust Fund is
5631-created as a special fund in the State treasury. The State
5632-Treasurer shall be the custodian of the Fund. Amounts in the
5633-Fund, both principal and interest not appropriated, shall be
5634-invested as provided by law.
5635-(b) Funding and investment.
5636-(1) The Illinois Power Agency Trust Fund may accept,
5637-receive, and administer any grants, loans, or other funds
5638-made available to it by any source. Any such funds
5639-received by the Fund shall not be considered income, but
5640-shall be added to the principal of the Fund.
5641-(2) The investments of the Fund shall be managed by
5642-the Illinois State Board of Investment, for the purpose of
5643-obtaining a total return on investments for the long term,
5644-as provided for under Article 22A of the Illinois Pension
5645-Code.
5646-(c) Investment proceeds. Subject to the provisions of
5647-subsection (d) of this Section, the General Assembly may
5648-annually appropriate from the Illinois Power Agency Trust Fund
5649-to the Illinois Power Agency Operations Fund an amount
5650-calculated not to exceed 90% of the prior fiscal year's annual
5651-investment income earned by the Illinois Power Agency Trust
5652-Fund to the Illinois Power Agency. Any investment income not
5653-appropriated by the General Assembly in a given fiscal year
5654-shall be added to the principal of the Fund, and thereafter
5655-considered a part thereof and not subject to appropriation as
5656-
5657-
5658-income earned by the Fund.
5659-(d) Expenditures.
5660-(1) During Fiscal Year 2008 and Fiscal Year 2009, the
5661-General Assembly shall not appropriate any of the
5662-investment income earned by the Illinois Power Agency
5663-Trust Fund to the Illinois Power Agency.
5664-(2) During Fiscal Year 2010 and Fiscal Year 2011, the
5665-General Assembly shall appropriate a portion of the
5666-investment income earned by the Illinois Power Agency
5667-Trust Fund to repay to the General Revenue Fund of the
5668-State of Illinois those amounts, if any, appropriated from
5669-the General Revenue Fund for the operation of the Illinois
5670-Power Agency during Fiscal Year 2008 and Fiscal Year 2009,
5671-so that at the end of Fiscal Year 2011, the entire amount,
5672-if any, appropriated from the General Revenue Fund for the
5673-operation of the Illinois Power Agency during Fiscal Year
5674-2008 and Fiscal Year 2009 will be repaid in full to the
5675-General Revenue Fund.
5676-(3) In Fiscal Year 2012 and thereafter, the General
5677-Assembly shall consider the need to balance its
5678-appropriations from the investment income earned by the
5679-Fund with the need to provide for the growth of the
5680-principal of the Illinois Power Agency Trust Fund in order
5681-to ensure that the Fund is able to produce sufficient
5682-investment income to fund the operations of the Illinois
5683-Power Agency in future years.
5684-
5685-
5686-(4) If the Illinois Power Agency shall cease
5687-operations, then, unless otherwise provided for by law or
5688-appropriation, the principal and any investment income
5689-earned by the Fund shall be transferred into the
5690-Supplemental Low-Income Energy Assistance Fund.
5691-(e) Implementation. The provisions of this Section shall
5692-not be operative until the Illinois Power Agency Trust Fund
5693-has accumulated a principal balance of $25,000,000.
5694-(Source: P.A. 102-1071, eff. 6-10-22.)
5695-Section 3-70. The Industrial Development Assistance Law is
5696-amended by changing Sections 4, 5, and 7 as follows:
5697-(30 ILCS 720/4) (from Ch. 85, par. 894)
5698-Sec. 4. Recognition of industrial development agencies.
5699-The Department, upon receipt of certified copies of such
5700-resolutions as may be necessary to satisfy it that an
5701-industrial development agency has been duly chosen to act
5702-within a particular county, may shall recognize such
5703-industrial development agency as the sole such agency within
5704-such county for the purposes of this Act.
5705-(Source: P.A. 76-1961.)
5706-(30 ILCS 720/5) (from Ch. 85, par. 895)
5707-Sec. 5. Applications for and approval of grants to
5708-industrial development agencies. Subject to appropriation, the
5709-
5710-
5711-The Department is authorized to make grants to recognized
5712-industrial development agencies, to assist such agencies in
5713-the financing of their operational costs for the purposes of
5714-making studies, surveys and investigations, the compilation of
5715-data and statistics and in the carrying out of planning and
5716-promotional programs; but before any such grant may be made,
5717-(A) The industrial development agency shall have made
5718-application to the Department for such grant, and shall have
5719-therein set forth the studies proposed to be made, the
5720-statistics, data and surveys proposed to be completed, and the
5721-program proposed to be undertaken for the purpose of
5722-encouraging and stimulating industrial development in the
5723-county. The application shall further state, under oath or
5724-affirmation, with evidence thereof satisfactory to the
5725-department, the amount of funds held by or committed or
5726-subscribed to the industrial development agency for
5727-application to the purposes herein described and the amount of
5728-the grant for which application is made; and
5729-(B) The Department, after review of the application, if
5730-satisfied that the program of the industrial development
5731-agency appears to be in accord with the purposes of this Act,
5732-shall authorize the making of a matching grant to such
5733-industrial development agency equal to funds of the agency
5734-allocated by it to the program described in its application;
5735-but such State grant shall not exceed an amount equal to
5736-one-twentieth of one dollar for each inhabitant of the county
5737-
5738-
5739-or counties represented by such agency as determined by the
5740-last preceding decennial United States Census.
5741-(Source: P.A. 76-1961.)
5742-(30 ILCS 720/7) (from Ch. 85, par. 897)
5743-Sec. 7. Rules and regulations of the department. In order
5744-to effectuate and enforce the provisions of this Act, the
5745-Department may adopt is authorized to promulgate necessary
5746-rules and regulations and prescribe procedures in order to
5747-assure compliance by industrial development agencies in
5748-carrying out the purposes for which grants may be made
5749-hereunder.
5750-(Source: P.A. 76-1961.)
5751-Section 3-75. The Build Illinois Act is amended by
5752-changing Section 9-4.2a as follows:
5753-(30 ILCS 750/9-4.2a)
5754-Sec. 9-4.2a. Rural micro-business loans.
5755-(a) In order to increase the growth of small rural
5756-businesses, the rural micro-business loan program is created
5757-and shall be administered by the Department of Commerce and
5758-Economic Opportunity, subject to appropriation. This program
5759-shall help small businesses that lack sufficient collateral or
5760-equity access funds at competitive terms to help create or
5761-retain jobs, modernize equipment or facilities, and maintain
5762-
5763-
5764-their competitiveness.
5765-(b) In the making of loans for rural micro-businesses, as
5766-defined below, the Department is authorized to employ
5767-different criteria in lieu of the general provisions of
5768-subsections (b), (d), (e), (f), (h), and (i) of Section 9-4.
5769-The Department shall adopt rules for the administration of
5770-this program.
5771-For purposes of this Section, "rural micro-business" means
5772-a business that: (i) employs 5 or fewer full-time employees,
5773-including the owner if the owner is an employee, and (ii) is
5774-based on the production, processing, or marketing of
5775-agricultural products, forest products, cottage and craft
5776-products, or tourism.
5777-(c) The Department may shall determine by rule the amount,
5778-term, interest rate, and allowable uses of loans awarded under
5779-this program, except that:
5780-(1) The loan shall not exceed $25,000 or 50% of the
5781-business project costs, unless the Director of the
5782-Department determines that a waiver of these limits is
5783-required to meet the purposes of this Act.
5784-(2) The loan shall only be made if the Department
5785-determines that the number of jobs to be created or
5786-retained by the business is reasonable in relation to the
5787-loan funds requested.
5788-(3) The borrower shall provide a written statement of
5789-the funds required to establish or support the business
5790-
5791-
5792-and shall provide equity capital in an amount equal to 10%
5793-of the first $10,000 of the required funds and equity
5794-capital, other loans, or leveraged capital, or any
5795-combination thereof, in an amount equal to 50% of any
5796-additional required funds.
5797-(4) The loan shall be in a principal amount and form
5798-and contain terms and provisions with respect to security,
5799-insurance, reporting, delinquency charges, default
5800-remedies, and other matters that the Department determines
5801-are appropriate to protect the public interest and are
5802-consistent with the purposes of this Section. The terms
5803-and provisions may be less than required for similar loans
5804-not covered by this Section.
5805-(5) The Department shall award no less than 80% of the
5806-amount available for this program for loans to businesses
5807-that are located in counties with a population of 100,000
5808-or less.
5809-(Source: P.A. 94-392, eff. 8-1-05.)
5810-Section 3-80. The State Mandates Act is amended by
5811-changing Section 4 as follows:
5812-(30 ILCS 805/4) (from Ch. 85, par. 2204)
5813-Sec. 4. Collection and maintenance of information
5814-concerning state mandates.
5815-(a) The Department of Commerce and Economic Opportunity,
5816-
5817-
5818-hereafter referred to as the Department, shall, subject to
5819-appropriation, be responsible for:
5820-(1) Collecting and maintaining information on State
5821-mandates, including information required for effective
5822-implementation of the provisions of this Act.
5823-(2) Reviewing local government applications for
5824-reimbursement submitted under this Act in cases in which
5825-the General Assembly has appropriated funds to reimburse
5826-local governments for costs associated with the
5827-implementation of a State mandate. In cases in which there
5828-is no appropriation for reimbursement, upon a request for
5829-determination of a mandate by a unit of local government,
5830-or more than one unit of local government filing a single
5831-request, other than a school district or a community
5832-college district, the Department shall determine whether a
5833-Public Act constitutes a mandate and, if so, the Statewide
5834-cost of implementation.
5835-(3) Hearing complaints or suggestions from local
5836-governments and other affected organizations as to
5837-existing or proposed State mandates.
5838-(4) Reporting each year to the Governor and the
5839-General Assembly regarding the administration of
5840-provisions of this Act and changes proposed to this Act.
5841-The Commission on Government Forecasting and
5842-Accountability shall conduct public hearings as needed to
5843-review the information collected and the recommendations made
5844-
5845-
5846-by the Department under this subsection (a). The Department
5847-shall cooperate fully with the Commission on Government
5848-Forecasting and Accountability, providing any information,
5849-supporting documentation and other assistance required by the
5850-Commission on Government Forecasting and Accountability to
5851-facilitate the conduct of the hearing.
5852-(b) Within 2 years following the effective date of this
5853-Act, the Department shall, subject to appropriation, collect
5854-and tabulate relevant information as to the nature and scope
5855-of each existing State mandate, including but not necessarily
5856-limited to (i) identity of type of local government and local
5857-government agency or official to whom the mandate is directed;
5858-(ii) whether or not an identifiable local direct cost is
5859-necessitated by the mandate and the estimated annual amount;
5860-(iii) extent of State financial participation, if any, in
5861-meeting identifiable costs; (iv) State agency, if any, charged
5862-with supervising the implementation of the mandate; and (v) a
5863-brief description of the mandate and a citation of its origin
5864-in statute or regulation.
5865-(c) The resulting information from subsection (b) shall be
5866-published in a catalog available to members of the General
5867-Assembly, State and local officials, and interested citizens.
5868-As new mandates are enacted they shall be added to the catalog,
5869-and each January 31 the Department shall, subject to
5870-appropriation, list each new mandate enacted at the preceding
5871-session of the General Assembly, and the estimated additional
5872-
5873-
5874-identifiable direct costs, if any imposed upon local
5875-governments. A revised version of the catalog shall, subject
5876-to appropriation, be published every 2 years beginning with
5877-the publication date of the first catalog.
5878-(d) Failure of the General Assembly to appropriate
5879-adequate funds for reimbursement as required by this Act shall
5880-not relieve the Department of Commerce and Economic
5881-Opportunity from its obligations under this Section.
5882-(Source: P.A. 100-1148, eff. 12-10-18.)
5883-(70 ILCS 210/22.1 rep.)
5884-Section 3-85. The Metropolitan Pier and Exposition
5885-Authority Act is amended by repealing Section 22.1.
5886-Section 3-90. The Forensic Psychiatry Fellowship Training
5887-Act is amended by changing Section 5 as follows:
5888-(110 ILCS 46/5)
5889-Sec. 5. Creation of program. The University of Illinois
5890-at Chicago and Southern Illinois University shall expand their
5891-focuses on enrolling, training, and graduating forensic mental
5892-health professionals by each creating, subject to
5893-appropriations, a forensic psychiatry fellowship training
5894-program at their Colleges of Medicine.
5895-(Source: P.A. 95-22, eff. 8-3-07.)
5896-
5897-
5898-Section 3-95. The Liquor Control Act of 1934 is amended by
5899-changing Sections 6-5 and 9-12 as follows:
5900-(235 ILCS 5/6-5) (from Ch. 43, par. 122)
5901-Sec. 6-5. Except as otherwise provided in this Section, it
5902-is unlawful for any person having a retailer's license or any
5903-officer, associate, member, representative or agent of such
5904-licensee to accept, receive or borrow money, or anything else
5905-of value, or accept or receive credit (other than
5906-merchandising credit in the ordinary course of business for a
5907-period not to exceed 30 days) directly or indirectly from any
5908-manufacturer, importing distributor or distributor of
5909-alcoholic liquor, or from any person connected with or in any
5910-way representing, or from any member of the family of, such
5911-manufacturer, importing distributor, distributor or
5912-wholesaler, or from any stockholders in any corporation
5913-engaged in manufacturing, distributing or wholesaling of such
5914-liquor, or from any officer, manager, agent or representative
5915-of said manufacturer. Except as provided below, it is unlawful
5916-for any manufacturer or distributor or importing distributor
5917-to give or lend money or anything of value, or otherwise loan
5918-or extend credit (except such merchandising credit) directly
5919-or indirectly to any retail licensee or to the manager,
5920-representative, agent, officer or director of such licensee. A
5921-manufacturer, distributor or importing distributor may furnish
5922-free advertising, posters, signs, brochures, hand-outs, or
5923-
5924-
5925-other promotional devices or materials to any unit of
5926-government owning or operating any auditorium, exhibition
5927-hall, recreation facility or other similar facility holding a
5928-retailer's license, provided that the primary purpose of such
5929-promotional devices or materials is to promote public events
5930-being held at such facility. A unit of government owning or
5931-operating such a facility holding a retailer's license may
5932-accept such promotional devices or materials designed
5933-primarily to promote public events held at the facility. No
5934-retail licensee delinquent beyond the 30 day period specified
5935-in this Section shall solicit, accept or receive credit,
5936-purchase or acquire alcoholic liquors, directly or indirectly
5937-from any other licensee, and no manufacturer, distributor or
5938-importing distributor shall knowingly grant or extend credit,
5939-sell, furnish or supply alcoholic liquors to any such
5940-delinquent retail licensee; provided that the purchase price
5941-of all beer sold to a retail licensee shall be paid by the
5942-retail licensee in cash on or before delivery of the beer, and
5943-unless the purchase price payable by a retail licensee for
5944-beer sold to him in returnable bottles shall expressly include
5945-a charge for the bottles and cases, the retail licensee shall,
5946-on or before delivery of such beer, pay the seller in cash a
5947-deposit in an amount not less than the deposit required to be
5948-paid by the distributor to the brewer; but where the brewer
5949-sells direct to the retailer, the deposit shall be an amount no
5950-less than that required by the brewer from his own
5951-
5952-
5953-distributors; and provided further, that in no instance shall
5954-this deposit be less than 50 cents for each case of beer in
5955-pint or smaller bottles and 60 cents for each case of beer in
5956-quart or half-gallon bottles; and provided further, that the
5957-purchase price of all beer sold to an importing distributor or
5958-distributor shall be paid by such importing distributor or
5959-distributor in cash on or before the 15th day (Sundays and
5960-holidays excepted) after delivery of such beer to such
5961-purchaser; and unless the purchase price payable by such
5962-importing distributor or distributor for beer sold in
5963-returnable bottles and cases shall expressly include a charge
5964-for the bottles and cases, such importing distributor or
5965-distributor shall, on or before the 15th day (Sundays and
5966-holidays excepted) after delivery of such beer to such
5967-purchaser, pay the seller in cash a required amount as a
5968-deposit to assure the return of such bottles and cases.
5969-Nothing herein contained shall prohibit any licensee from
5970-crediting or refunding to a purchaser the actual amount of
5971-money paid for bottles, cases, kegs or barrels returned by the
5972-purchaser to the seller or paid by the purchaser as a deposit
5973-on bottles, cases, kegs or barrels, when such containers or
5974-packages are returned to the seller. Nothing herein contained
5975-shall prohibit any manufacturer, importing distributor or
5976-distributor from extending usual and customary credit for
5977-alcoholic liquor sold to customers or purchasers who live in
5978-or maintain places of business outside of this State when such
5979-
5980-
5981-alcoholic liquor is actually transported and delivered to such
5982-points outside of this State.
5983-A manufacturer, distributor, or importing distributor may
5984-furnish free social media advertising to a retail licensee if
5985-the social media advertisement does not contain the retail
5986-price of any alcoholic liquor and the social media
5987-advertisement complies with any applicable rules or
5988-regulations issued by the Alcohol and Tobacco Tax and Trade
5989-Bureau of the United States Department of the Treasury. A
5990-manufacturer, distributor, or importing distributor may list
5991-the names of one or more unaffiliated retailers in the
5992-advertisement of alcoholic liquor through social media.
5993-Nothing in this Section shall prohibit a retailer from
5994-communicating with a manufacturer, distributor, or importing
5995-distributor on social media or sharing media on the social
5996-media of a manufacturer, distributor, or importing
5997-distributor. A retailer may request free social media
5998-advertising from a manufacturer, distributor, or importing
5999-distributor. Nothing in this Section shall prohibit a
6000-manufacturer, distributor, or importing distributor from
6001-sharing, reposting, or otherwise forwarding a social media
6002-post by a retail licensee, so long as the sharing, reposting,
6003-or forwarding of the social media post does not contain the
6004-retail price of any alcoholic liquor. No manufacturer,
6005-distributor, or importing distributor shall pay or reimburse a
6006-retailer, directly or indirectly, for any social media
6007-
6008-
6009-advertising services, except as specifically permitted in this
6010-Act. No retailer shall accept any payment or reimbursement,
6011-directly or indirectly, for any social media advertising
6012-services offered by a manufacturer, distributor, or importing
6013-distributor, except as specifically permitted in this Act. For
6014-the purposes of this Section, "social media" means a service,
6015-platform, or site where users communicate with one another and
6016-share media, such as pictures, videos, music, and blogs, with
6017-other users free of charge.
6018-No right of action shall exist for the collection of any
6019-claim based upon credit extended to a distributor, importing
6020-distributor or retail licensee contrary to the provisions of
6021-this Section.
6022-Every manufacturer, importing distributor and distributor
6023-shall submit or cause to be submitted, to the State
6024-Commission, in triplicate, not later than Thursday of each
6025-calendar week, a verified written list of the names and
6026-respective addresses of each retail licensee purchasing
6027-spirits or wine from such manufacturer, importing distributor
6028-or distributor who, on the first business day of that calendar
6029-week, was delinquent beyond the above mentioned permissible
6030-merchandising credit period of 30 days; or, if such is the
6031-fact, a verified written statement that no retail licensee
6032-purchasing spirits or wine was then delinquent beyond such
6033-permissible merchandising credit period of 30 days.
6034-Every manufacturer, importing distributor and distributor
6035-
6036-
6037-shall submit or cause to be submitted, to the State
6038-Commission, in triplicate, a verified written list of the
6039-names and respective addresses of each previously reported
6040-delinquent retail licensee who has cured such delinquency by
6041-payment, which list shall be submitted not later than the
6042-close of the second full business day following the day such
6043-delinquency was so cured.
6044-The written list of delinquent retail licensees shall be
6045-developed, administered, and maintained only by the State
6046-Commission. The State Commission shall notify each retail
6047-licensee that it has been placed on the delinquency list.
6048-Determinations of delinquency or nondelinquency shall be made
6049-only by the State Commission.
6050-Such written verified reports required to be submitted by
6051-this Section shall be posted by the State Commission in each of
6052-its offices in places available for public inspection not
6053-later than the day following receipt thereof by the State
6054-Commission. The reports so posted shall constitute notice to
6055-every manufacturer, importing distributor and distributor of
6056-the information contained therein. Actual notice to
6057-manufacturers, importing distributors and distributors of the
6058-information contained in any such posted reports, however
6059-received, shall also constitute notice of such information.
6060-The 30-day merchandising credit period allowed by this
6061-Section shall commence with the day immediately following the
6062-date of invoice and shall include all successive days
6063-
6064-
6065-including Sundays and holidays to and including the 30th
6066-successive day.
6067-In addition to other methods allowed by law, payment by
6068-check or credit card during the period for which merchandising
6069-credit may be extended under the provisions of this Section
6070-shall be considered payment. All checks received in payment
6071-for alcoholic liquor shall be promptly deposited for
6072-collection. A post dated check or a check dishonored on
6073-presentation for payment shall not be deemed payment.
6074-A credit card payment in dispute by a retailer shall not be
6075-deemed payment, and the debt uncured for merchandising credit
6076-shall be reported as delinquent. Nothing in this Section shall
6077-prevent a distributor, self-distributing manufacturer, or
6078-importing distributor from assessing a usual and customary
6079-transaction fee representative of the actual finance charges
6080-incurred for processing a credit card payment. This
6081-transaction fee shall be disclosed on the invoice. It shall be
6082-considered unlawful for a distributor, importing distributor,
6083-or self-distributing manufacturer to waive finance charges for
6084-retailers.
6085-A retail licensee shall not be deemed to be delinquent in
6086-payment for any alleged sale to him of alcoholic liquor when
6087-there exists a bona fide dispute between such retailer and a
6088-manufacturer, importing distributor or distributor with
6089-respect to the amount of indebtedness existing because of such
6090-alleged sale. A retail licensee shall not be deemed to be
6091-
6092-
6093-delinquent under this provision and 11 Ill. Adm. Code 100.90
6094-until 30 days after the date on which the region in which the
6095-retail licensee is located enters Phase 4 of the Governor's
6096-Restore Illinois Plan as issued on May 5, 2020.
6097-A delinquent retail licensee who engages in the retail
6098-liquor business at 2 or more locations shall be deemed to be
6099-delinquent with respect to each such location.
6100-The license of any person who violates any provision of
6101-this Section shall be subject to suspension or revocation in
6102-the manner provided by this Act.
6103-If any part or provision of this Article or the
6104-application thereof to any person or circumstances shall be
6105-adjudged invalid by a court of competent jurisdiction, such
6106-judgment shall be confined by its operation to the controversy
6107-in which it was mentioned and shall not affect or invalidate
6108-the remainder of this Article or the application thereof to
6109-any other person or circumstance and to this and the
6110-provisions of this Article are declared severable.
6111-(Source: P.A. 101-631, eff. 6-2-20; 102-8, eff. 6-2-21;
6112-102-442, eff. 1-1-22; 102-813, eff. 5-13-22.)
6113-(235 ILCS 5/9-12) (from Ch. 43, par. 175.1)
6114-Sec. 9-12. Within 10 days after the filing of any petition
6115-under this Article, the official with whom the petition is
6116-filed shall prepare, in quintuplicate, the report hereinafter
6117-prescribed. One copy shall be kept on file in the official's
6118-
6119-
6120-office, and he shall, by registered mail, send two copies to
6121-the Secretary of State, one copy to the county clerk and one
6122-copy to the person who filed the petition.
6123-The official shall make such report substantially in the
6124-following form:
6125-Report of filing of petition for local option election to
6126-be held on .... in .... (name of precinct, etc.).
6127-Date of filing ....
6128-By whom filed ....
6129-Number of signers ....
6130-Proposal(s) to be voted upon ....
6131-.... (Official)
6132-Immediately upon completion of the canvass of any local
6133-option election, the official shall prepare, in quadruplicate,
6134-a report of the election result as hereinafter prescribed, and
6135-shall keep one copy on file in his office , and, within 10 days
6136-after the canvass, shall, by registered mail, send two copies
6137-to the Secretary of State and one copy to the county clerk. The
6138-report shall be substantially as follows:
6139-Report of local option election held on .... in .... (name
6140-of precinct, etc.) upon the following proposal(s) ....
6141-Number voting "YES" ....
6142-Number voting "NO" ....
6143-
6144-
6145-.... (Official)
6146-The official shall sign each copy of every report required
6147-by this Section.
6148-The Secretary of State and the county clerk shall keep on
6149-file in their offices, available for inspection, any report
6150-received by him pursuant to this Section.
6151-(Source: P.A. 91-357, eff. 7-29-99.)
6152-Section 3-100. The Atherosclerosis Prevention Act is
6153-amended by changing Section 15 as follows:
6154-(410 ILCS 3/15)
6155-Sec. 15. Duties. The Department of Public Health, with the
6156-advice of the Atherosclerosis Advisory Committee, shall do all
6157-of the following:
6158-(1) Develop standards for determining eligibility for
6159-support of research, education, and prevention activities.
6160-(2) Assist in the development and expansion of
6161-programs for research in the causes and cures of
6162-atherosclerosis, including medical procedures and
6163-techniques that have a lifesaving effect in the care and
6164-treatment of persons suffering from the disease.
6165-(3) Assist in expanding resources for research and
6166-medical care in the cardiovascular disease field.
6167-(4) Establish or cause to be established, through its
6168-
6169-
6170-own resources or by contract or otherwise, with other
6171-agencies or institutions, facilities and systems for early
6172-detection of persons with heart disease or conditions that
6173-might lead to heart disease and for referral to those
6174-persons' physicians or other appropriate resources for
6175-care.
6176-(5) Institute and carry on educational programs among
6177-physicians, hospitals, public health departments, and the
6178-public concerning atherosclerosis, including the
6179-dissemination of information and the conducting of
6180-educational programs concerning the prevention of
6181-atherosclerosis and the methods for the care and treatment
6182-of persons suffering from the disease.
6183-(Source: P.A. 91-343, eff. 1-1-00.)
6184-Section 3-105. The Environmental Protection Act is amended
6185-by changing Section 55.6 as follows:
6186-(415 ILCS 5/55.6) (from Ch. 111 1/2, par. 1055.6)
6187-Sec. 55.6. Used Tire Management Fund.
6188-(a) There is hereby created in the State Treasury a
6189-special fund to be known as the Used Tire Management Fund.
6190-There shall be deposited into the Fund all monies received as
6191-(1) recovered costs or proceeds from the sale of used tires
6192-under Section 55.3 of this Act, (2) repayment of loans from the
6193-Used Tire Management Fund, or (3) penalties or punitive
6194-
6195-
6196-damages for violations of this Title, except as provided by
6197-subdivision (b)(4) or (b)(4-5) of Section 42.
6198-(b) Beginning January 1, 1992, in addition to any other
6199-fees required by law, the owner or operator of each site
6200-required to be registered or permitted under subsection (d) or
6201-(d-5) of Section 55 shall pay to the Agency an annual fee of
6202-$100. Fees collected under this subsection shall be deposited
6203-into the Environmental Protection Permit and Inspection Fund.
6204-(c) Pursuant to appropriation, moneys up to an amount of
6205-$4 million per fiscal year from the Used Tire Management Fund
6206-shall be allocated as follows:
6207-(1) 38% shall be available to the Agency for the
6208-following purposes, provided that priority shall be given
6209-to item (i):
6210-(i) To undertake preventive, corrective or removal
6211-action as authorized by and in accordance with Section
6212-55.3, and to recover costs in accordance with Section
6213-55.3.
6214-(ii) For the performance of inspection and
6215-enforcement activities for used and waste tire sites.
6216-(iii) (Blank).
6217-(iv) To provide financial assistance to units of
6218-local government for the performance of inspecting,
6219-investigating and enforcement activities pursuant to
6220-subsection (r) of Section 4 at used and waste tire
6221-sites.
6222-
6223-
6224-(v) To provide financial assistance for used and
6225-waste tire collection projects sponsored by local
6226-government or not-for-profit corporations.
6227-(vi) For the costs of fee collection and
6228-administration relating to used and waste tires, and
6229-to accomplish such other purposes as are authorized by
6230-this Act and regulations thereunder.
6231-(vii) To provide financial assistance to units of
6232-local government and private industry for the purposes
6233-of:
6234-(A) assisting in the establishment of
6235-facilities and programs to collect, process, and
6236-utilize used and waste tires and tire-derived
6237-materials;
6238-(B) demonstrating the feasibility of
6239-innovative technologies as a means of collecting,
6240-storing, processing, and utilizing used and waste
6241-tires and tire-derived materials; and
6242-(C) applying demonstrated technologies as a
6243-means of collecting, storing, processing, and
6244-utilizing used and waste tires and tire-derived
6245-materials.
6246-(2) (Blank).
6247-(2.1) For the fiscal year beginning July 1, 2004 and
6248-for all fiscal years thereafter, 23% shall be deposited
6249-into the General Revenue Fund. Prior to the fiscal year
6250-
6251-
6252-beginning July 1, 2023, such Such transfers are at the
6253-direction of the Department of Revenue, and shall be made
6254-within 30 days after the end of each quarter. Beginning
6255-with the fiscal year beginning July 1, 2023, such
6256-transfers are at the direction of the Agency and shall be
6257-made within 30 days after the end of each quarter.
6258-(3) 25% shall be available to the Illinois Department
6259-of Public Health for the following purposes:
6260-(A) To investigate threats or potential threats to
6261-the public health related to mosquitoes and other
6262-vectors of disease associated with the improper
6263-storage, handling and disposal of tires, improper
6264-waste disposal, or natural conditions.
6265-(B) To conduct surveillance and monitoring
6266-activities for mosquitoes and other arthropod vectors
6267-of disease, and surveillance of animals which provide
6268-a reservoir for disease-producing organisms.
6269-(C) To conduct training activities to promote
6270-vector control programs and integrated pest management
6271-as defined in the Vector Control Act.
6272-(D) To respond to inquiries, investigate
6273-complaints, conduct evaluations and provide technical
6274-consultation to help reduce or eliminate public health
6275-hazards and nuisance conditions associated with
6276-mosquitoes and other vectors.
6277-(E) To provide financial assistance to units of
6278-
6279-
6280-local government for training, investigation and
6281-response to public nuisances associated with
6282-mosquitoes and other vectors of disease.
6283-(4) 2% shall be available to the Department of
6284-Agriculture for its activities under the Illinois
6285-Pesticide Act relating to used and waste tires.
6286-(5) 2% shall be available to the Pollution Control
6287-Board for administration of its activities relating to
6288-used and waste tires.
6289-(6) 10% shall be available to the University of
6290-Illinois for the Prairie Research Institute to perform
6291-research to study the biology, distribution, population
6292-ecology, and biosystematics of tire-breeding arthropods,
6293-especially mosquitoes, and the diseases they spread.
6294-(d) By January 1, 1998, and biennially thereafter, each
6295-State agency receiving an appropriation from the Used Tire
6296-Management Fund shall report to the Governor and the General
6297-Assembly on its activities relating to the Fund.
6298-(e) Any monies appropriated from the Used Tire Management
6299-Fund, but not obligated, shall revert to the Fund.
6300-(f) In administering the provisions of subdivisions (1),
6301-(2) and (3) of subsection (c) of this Section, the Agency, the
6302-Department of Commerce and Economic Opportunity, and the
6303-Illinois Department of Public Health shall ensure that
6304-appropriate funding assistance is provided to any municipality
6305-with a population over 1,000,000 or to any sanitary district
6306-
6307-
6308-which serves a population over 1,000,000.
6309-(g) Pursuant to appropriation, monies in excess of $4
6310-million per fiscal year from the Used Tire Management Fund
6311-shall be used as follows:
6312-(1) 55% shall be available to the Agency for the
6313-following purposes, provided that priority shall be given
6314-to subparagraph (A):
6315-(A) To undertake preventive, corrective or renewed
6316-action as authorized by and in accordance with Section
6317-55.3 and to recover costs in accordance with Section
6318-55.3.
6319-(B) To provide financial assistance to units of
6320-local government and private industry for the purposes
6321-of:
6322-(i) assisting in the establishment of
6323-facilities and programs to collect, process, and
6324-utilize used and waste tires and tire-derived
6325-materials;
6326-(ii) demonstrating the feasibility of
6327-innovative technologies as a means of collecting,
6328-storing, processing, and utilizing used and waste
6329-tires and tire-derived materials; and
6330-(iii) applying demonstrated technologies as a
6331-means of collecting, storing, processing, and
6332-utilizing used and waste tires and tire-derived
6333-materials.
6334-
6335-
6336-(C) To provide grants to public universities for
6337-vector-related research, disease-related research, and
6338-for related laboratory-based equipment and field-based
6339-equipment.
6340-(2) (Blank).
6341-(3) For the fiscal year beginning July 1, 2004 and for
6342-all fiscal years thereafter, 45% shall be deposited into
6343-the General Revenue Fund. Prior to the fiscal year
6344-beginning July 1, 2023, such Such transfers are at the
6345-direction of the Department of Revenue, and shall be made
6346-within 30 days after the end of each quarter. Beginning
6347-with the fiscal year beginning July 1, 2023, such
6348-transfers are at the direction of the Agency and shall be
6349-made within 30 days after the end of each quarter.
6350-(Source: P.A. 100-103, eff. 8-11-17; 100-327, eff. 8-24-17;
6351-100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.
6352-8-14-18; 101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
6353-(615 ILCS 60/Act rep.)
6354-Section 3-110. The Des Plaines and Illinois Rivers Act is
6355-repealed.
6356-Section 3-115. The Minimum Wage Law is amended by changing
6357-Section 10 as follows:
6358-(820 ILCS 105/10) (from Ch. 48, par. 1010)
6359-
6360-
6361-Sec. 10. (a) The Director shall make and revise
6362-administrative regulations, including definitions of terms, as
6363-he deems appropriate to carry out the purposes of this Act, to
6364-prevent the circumvention or evasion thereof, and to safeguard
6365-the minimum wage established by the Act. Regulations governing
6366-employment of learners may be issued only after notice and
6367-opportunity for public hearing, as provided in subsection (c)
6368-of this Section.
6369-(b) In order to prevent curtailment of opportunities for
6370-employment, avoid undue hardship, and safeguard the minimum
6371-wage rate under this Act, the Director may also issue
6372-regulations providing for the employment of workers with
6373-disabilities at wages lower than the wage rate applicable
6374-under this Act, under permits and for such periods of time as
6375-specified therein; and providing for the employment of
6376-learners at wages lower than the wage rate applicable under
6377-this Act. However, such regulation shall not permit lower
6378-wages for persons with disabilities on any basis that is
6379-unrelated to such person's ability resulting from his
6380-disability, and such regulation may be issued only after
6381-notice and opportunity for public hearing as provided in
6382-subsection (c) of this Section.
6383-(c) Prior to the adoption, amendment or repeal of any rule
6384-or regulation by the Director under this Act, except
6385-regulations which concern only the internal management of the
6386-Department of Labor and do not affect any public right
6387-
6388-
6389-provided by this Act, the Director shall give proper notice to
6390-persons in any industry or occupation that may be affected by
6391-the proposed rule or regulation, and hold a public hearing on
6392-his proposed action at which any such affected person, or his
6393-duly authorized representative, may attend and testify or
6394-present other evidence for or against such proposed rule or
6395-regulation. Rules and regulations adopted under this Section
6396-shall be filed with the Secretary of State in compliance with
6397-"An Act concerning administrative rules", as now or hereafter
6398-amended. Such adopted and filed rules and regulations shall
6399-become effective 10 days after copies thereof have been mailed
6400-by the Department to persons in industries affected thereby at
6401-their last known address.
6402-(d) The commencement of proceedings by any person
6403-aggrieved by an administrative regulation issued under this
6404-Act does not, unless specifically ordered by the Court,
6405-operate as a stay of that administrative regulation against
6406-other persons. The Court shall not grant any stay of an
6407-administrative regulation unless the person complaining of
6408-such regulation files in the Court an undertaking with a
6409-surety or sureties satisfactory to the Court for the payment
6410-to the employees affected by the regulation, in the event such
6411-regulation is affirmed, of the amount by which the
6412-compensation such employees are entitled to receive under the
6413-regulation exceeds the compensation they actually receive
6414-while such stay is in effect.
6415-
6416-
6417-(e) The Department may adopt emergency rules in accordance
6418-with Section 5-45 of the Illinois Administrative Procedure Act
6419-to implement the changes made by this amendatory Act of the
6420-101st General Assembly.
6421-(Source: P.A. 101-1, eff. 2-19-19.)
6422-ARTICLE 99.
6423-Section 99-999. Effective date. This Act takes effect upon
6424-becoming law.
6425-INDEX Statutes amended in order of appearance INDEX Statutes amended in order of appearance
6426-INDEX
6427-Statutes amended in order of appearance
6428-
6429-
6430-
6431-INDEX
6432-Statutes amended in order of appearance
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33+1 establish a demonstration project to train individuals to
34+2 become home child care providers who are able to establish and
35+3 operate their own home-based child care facilities. The
36+4 Department of Human Services is authorized to use funds for
37+5 this purpose from the child care and development funds
38+6 deposited into the DHS Special Purposes Trust Fund as
39+7 described in Section 12-10 of the Illinois Public Aid Code or
40+8 deposited into the Employment and Training Fund as described
41+9 in Section 12-10.3 of the Illinois Public Aid Code and, until
42+10 October 1, 1998, the Child Care and Development Fund created
43+11 by the 87th General Assembly. As an economic development
44+12 program, the project's focus is to foster individual
45+13 self-sufficiency through an entrepreneurial approach by the
46+14 creation of new jobs and opening of new small home-based child
47+15 care businesses. The demonstration project shall involve
48+16 coordination among State and county governments and the
49+17 private sector, including but not limited to: the community
50+18 college system, the Departments of Labor and Commerce and
51+19 Economic Opportunity, the State Board of Education, large and
52+20 small private businesses, nonprofit programs, unions, and
53+21 child care providers in the State.
54+22 The Department shall submit:
55+23 (1) a progress report on the demonstration project to
56+24 the legislature by one year after January 1, 1992 (the
57+25 effective date of Public Act 87-332) this amendatory Act
58+26 of 1991; and
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69+1 (2) a final evaluation report on the demonstration
70+2 project, including findings and recommendations, to the
71+3 legislature by one year after the due date of the progress
72+4 report.
73+5 (c) The Department of Human Services may from
74+6 appropriations from the Child Care Development Block Grant
75+7 provide grants to family child care providers and center based
76+8 programs to convert and renovate existing facilities, to the
77+9 extent permitted by federal law, so additional family child
78+10 care homes and child care centers can be located in such
79+11 facilities.
80+12 (1) Applications for grants shall be made to the
81+13 Department and shall contain information as the Department
82+14 shall require by rule. Every applicant shall provide
83+15 assurance to the Department that:
84+16 (A) the facility to be renovated or improved shall
85+17 be used as family child care home or child care center
86+18 for a continuous period of at least 5 years;
87+19 (B) any family child care home or child care
88+20 center program located in a renovated or improved
89+21 facility shall be licensed by the Department;
90+22 (C) the program shall comply with applicable
91+23 federal and State laws prohibiting discrimination
92+24 against any person on the basis of race, color,
93+25 national origin, religion, creed, or sex;
94+26 (D) the grant shall not be used for purposes of
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105+1 entertainment or perquisites;
106+2 (E) the applicant shall comply with any other
107+3 requirement the Department may prescribe to ensure
108+4 adherence to applicable federal, State, and county
109+5 laws;
110+6 (F) all renovations and improvements undertaken
111+7 with funds received under this Section shall comply
112+8 with all applicable State and county statutes and
113+9 ordinances including applicable building codes and
114+10 structural requirements of the Department; and
115+11 (G) the applicant shall indemnify and save
116+12 harmless the State and its officers, agents, and
117+13 employees from and against any and all claims arising
118+14 out of or resulting from the renovation and
119+15 improvements made with funds provided by this Section,
120+16 and, upon request of the Department, the applicant
121+17 shall procure sufficient insurance to provide that
122+18 indemnification.
123+19 (2) To receive a grant under this Section to convert
124+20 an existing facility into a family child care home or
125+21 child care center facility, the applicant shall:
126+22 (A) agree to make available to the Department of
127+23 Human Services all records it may have relating to the
128+24 operation of any family child care home and child care
129+25 center facility, and to allow State agencies to
130+26 monitor its compliance with the purpose of this
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141+1 Section;
142+2 (B) agree that, if the facility is to be altered or
143+3 improved, or is to be used by other groups, moneys
144+4 appropriated by this Section shall be used for
145+5 renovating or improving the facility only to the
146+6 proportionate extent that the floor space will be used
147+7 by the child care program; and
148+8 (C) establish, to the satisfaction of the
149+9 Department that sufficient funds are available for the
150+10 effective use of the facility for the purpose for
151+11 which it is being renovated or improved.
152+12 (3) In selecting applicants for funding, the
153+13 Department shall make every effort to ensure that family
154+14 child care home or child care center facilities are
155+15 equitably distributed throughout the State according to
156+16 demographic need. The Department shall give priority
157+17 consideration to rural/Downstate areas of the State that
158+18 are currently experiencing a shortage of child care
159+19 services.
160+20 (4) In considering applications for grants to renovate
161+21 or improve an existing facility used for the operations of
162+22 a family child care home or child care center, the
163+23 Department shall give preference to applications to
164+24 renovate facilities most in need of repair to address
165+25 safety and habitability concerns. No grant shall be
166+26 disbursed unless an agreement is entered into between the
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177+1 applicant and the State, by and through the Department.
178+2 The agreement shall include the assurances and conditions
179+3 required by this Section and any other terms which the
180+4 Department may require.
181+5 (Source: P.A. 99-933, eff. 1-27-17.)
182+6 (20 ILCS 505/5b rep.)
183+7 Section 1-10. The Children and Family Services Act is
184+8 amended by repealing Section 5b.
185+9 Section 1-15. The Department of Natural Resources Act is
186+10 amended by changing Section 1-15 as follows:
187+11 (20 ILCS 801/1-15)
188+12 Sec. 1-15. General powers and duties.
189+13 (a) It shall be the duty of the Department to investigate
190+14 practical problems, implement studies, conduct research and
191+15 provide assistance, information and data relating to the
192+16 technology and administration of the natural history,
193+17 entomology, zoology, and botany of this State; the geology and
194+18 natural resources of this State; the water and atmospheric
195+19 resources of this State; and the archeological and cultural
196+20 history of this State.
197+21 (b) The Department (i) shall obtain, store, and process
198+22 relevant data; recommend technological, administrative, and
199+23 legislative changes and developments; cooperate with other
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210+1 federal, state, and local governmental research agencies,
211+2 facilities, or institutes in the selection of projects for
212+3 study; cooperate with the Board of Higher Education and with
213+4 the public and private colleges and universities in this State
214+5 in developing relevant interdisciplinary approaches to
215+6 problems; and evaluate curricula at all levels of education
216+7 and provide assistance to instructors and (ii) may sponsor an
217+8 annual conference of leaders in government, industry, health,
218+9 and education to evaluate the state of this State's
219+10 environment and natural resources.
220+11 (c) The Director, in accordance with the Personnel Code,
221+12 shall employ such personnel, provide such facilities, and
222+13 contract for such outside services as may be necessary to
223+14 carry out the purposes of the Department. Maximum use shall be
224+15 made of existing federal and state agencies, facilities, and
225+16 personnel in conducting research under this Act.
226+17 (c-5) The Department may use the services of, and enter
227+18 into necessary agreements with, outside entities for the
228+19 purpose of evaluating grant applications and for the purpose
229+20 of administering or monitoring compliance with grant
230+21 agreements. Contracts under this subsection shall not exceed 2
231+22 years in length.
232+23 (d) In addition to its other powers, the Department has
233+24 the following powers:
234+25 (1) To obtain, store, process, and provide data and
235+26 information related to the powers and duties of the
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246+1 Department under this Act. This subdivision (d)(1) does
247+2 not give authority to the Department to require reports
248+3 from nongovernmental sources or entities.
249+4 (2) To cooperate with and support the Illinois Science
250+5 and Technology Advisory Committee and the Illinois
251+6 Coalition for the purpose of facilitating the effective
252+7 operations and activities of such entities. Support may
253+8 include, but need not be limited to, providing space for
254+9 the operations of the Committee and the Illinois
255+10 Coalition.
256+11 (e) The Department is authorized to make grants to local
257+12 not-for-profit organizations for the purposes of development,
258+13 maintenance and study of wetland areas.
259+14 (f) The Department has the authority to accept, receive
260+15 and administer on behalf of the State any gifts, bequests,
261+16 donations, income from property rental and endowments. Any
262+17 such funds received by the Department shall be deposited into
263+18 the DNR Special Projects Natural Resources Fund, a trust
264+19 special fund which is hereby created in the State treasury,
265+20 and used for the purposes of this Act or, when appropriate, for
266+21 such purposes and under such restrictions, terms and
267+22 conditions as are predetermined by the donor or grantor of
268+23 such funds or property. Any accrued interest from money
269+24 deposited into the DNR Special Projects Natural Resources Fund
270+25 shall be reinvested into the Fund and used in the same manner
271+26 as the principal. The Director shall maintain records which
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282+1 account for and assure that restricted funds or property are
283+2 disbursed or used pursuant to the restrictions, terms or
284+3 conditions of the donor.
285+4 (g) The Department shall recognize, preserve, and promote
286+5 our special heritage of recreational hunting and trapping by
287+6 providing opportunities to hunt and trap in accordance with
288+7 the Wildlife Code.
289+8 (h) Within 5 years after the effective date of this
290+9 amendatory Act of the 102nd General Assembly, the Department
291+10 shall fly a United States Flag, an Illinois flag, and a POW/MIA
292+11 flag at all State parks. Donations may be made by groups and
293+12 individuals to the DNR Department's Special Projects Fund for
294+13 costs related to the implementation of this subsection.
295+14 (Source: P.A. 102-388, eff. 1-1-22; 102-699, eff. 4-19-22.)
296+15 Section 1-20. The Department of Professional Regulation
297+16 Law of the Civil Administrative Code of Illinois is amended by
298+17 changing Section 2105-300 as follows:
299+18 (20 ILCS 2105/2105-300) (was 20 ILCS 2105/61e)
300+19 Sec. 2105-300. Professions Indirect Cost Fund;
301+20 allocations; analyses.
302+21 (a) Appropriations for the direct and allocable indirect
303+22 costs of licensing and regulating each regulated profession,
304+23 trade, occupation, or industry are intended to be payable from
305+24 the fees and fines that are assessed and collected from that
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316+1 profession, trade, occupation, or industry, to the extent that
317+2 those fees and fines are sufficient. In any fiscal year in
318+3 which the fees and fines generated by a specific profession,
319+4 trade, occupation, or industry are insufficient to finance the
320+5 necessary direct and allocable indirect costs of licensing and
321+6 regulating that profession, trade, occupation, or industry,
322+7 the remainder of those costs shall be financed from
323+8 appropriations payable from revenue sources other than fees
324+9 and fines. The direct and allocable indirect costs of the
325+10 Department identified in its cost allocation plans that are
326+11 not attributable to the licensing and regulation of a specific
327+12 profession, trade, or occupation, or industry or group of
328+13 professions, trades, occupations, or industries shall be
329+14 financed from appropriations from revenue sources other than
330+15 fees and fines.
331+16 (b) The Professions Indirect Cost Fund is hereby created
332+17 as a special fund in the State Treasury. The Except as provided
333+18 in subsection (e), the Fund may receive transfers of moneys
334+19 authorized by the Department from the cash balances in special
335+20 funds that receive revenues from the fees and fines associated
336+21 with the licensing of regulated professions, trades,
337+22 occupations, and industries by the Department. Moneys in the
338+23 Fund shall be invested and earnings on the investments shall
339+24 be retained in the Fund. Subject to appropriation, the
340+25 Department shall use moneys in the Fund to pay the ordinary and
341+26 necessary allocable indirect expenses associated with each of
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352+1 the regulated professions, trades, occupations, and
353+2 industries.
354+3 (c) Before the beginning of each fiscal year, the
355+4 Department shall prepare a cost allocation analysis to be used
356+5 in establishing the necessary appropriation levels for each
357+6 cost purpose and revenue source. At the conclusion of each
358+7 fiscal year, the Department shall prepare a cost allocation
359+8 analysis reflecting the extent of the variation between how
360+9 the costs were actually financed in that year and the planned
361+10 cost allocation for that year. Variations between the planned
362+11 and actual cost allocations for the prior fiscal year shall be
363+12 adjusted into the Department's planned cost allocation for the
364+13 next fiscal year.
365+14 Each cost allocation analysis shall separately identify
366+15 the direct and allocable indirect costs of each regulated
367+16 profession, trade, occupation, or industry and the costs of
368+17 the Department's general public health and safety purposes.
369+18 The analyses shall determine whether the direct and allocable
370+19 indirect costs of each regulated profession, trade,
371+20 occupation, or industry and the costs of the Department's
372+21 general public health and safety purposes are sufficiently
373+22 financed from their respective funding sources. The Department
374+23 shall prepare the cost allocation analyses in consultation
375+24 with the respective regulated professions, trades,
376+25 occupations, and industries and shall make copies of the
377+26 analyses available to them in a timely fashion.
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388+1 (d) The Except as provided in subsection (e), the
389+2 Department may direct the State Comptroller and Treasurer to
390+3 transfer moneys from the special funds that receive fees and
391+4 fines associated with regulated professions, trades,
392+5 occupations, and industries into the Professions Indirect Cost
393+6 Fund in accordance with the Department's cost allocation
394+7 analysis plan for the applicable fiscal year. For a given
395+8 fiscal year, the Department shall not direct the transfer of
396+9 moneys under this subsection from a special fund associated
397+10 with a specific regulated profession, trade, occupation, or
398+11 industry (or group of professions, trades, occupations, or
399+12 industries) in an amount exceeding the allocable indirect
400+13 costs associated with that profession, trade, occupation, or
401+14 industry (or group of professions, trades, occupations, or
402+15 industries) as provided in the cost allocation analysis for
403+16 that fiscal year and adjusted for allocation variations from
404+17 the prior fiscal year. No direct costs identified in the cost
405+18 allocation plan shall be used as a basis for transfers into the
406+19 Professions Indirect Cost Fund or for expenditures from the
407+20 Fund.
408+21 (e) (Blank). No transfer may be made to the Professions
409+22 Indirect Cost Fund under this Section from the Public Pension
410+23 Regulation Fund.
411+24 (Source: P.A. 99-227, eff. 8-3-15.)
412+25 Section 1-25. The Department of Public Health Powers and
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423+1 Duties Law of the Civil Administrative Code of Illinois is
424+2 amended by changing Section 2310-130 as follows:
425+3 (20 ILCS 2310/2310-130) (was 20 ILCS 2310/55.82)
426+4 Sec. 2310-130. Medicare or Medicaid certification fee;
427+5 Health Care Facility and Program Survey Fund. To establish and
428+6 charge a fee to any facility or program applying to be
429+7 certified to participate in the Medicare program under Title
430+8 XVIII of the federal Social Security Act or in the Medicaid
431+9 program under Title XIX of the federal Social Security Act to
432+10 cover the costs associated with the application, inspection,
433+11 and survey of the facility or program and processing of the
434+12 application. The Department shall establish the fee by rule,
435+13 and the fee shall be based only on those application,
436+14 inspection, and survey and processing costs not reimbursed to
437+15 the State by the federal government. The fee shall be paid by
438+16 the facility or program before the application is processed.
439+17 The fees received by the Department under this Section
440+18 shall be deposited into the Long Term Care Monitor/Receiver
441+19 Health Care Facility and Program Survey Fund, which is hereby
442+20 created as a special fund in the State treasury. Moneys in the
443+21 Fund shall be appropriated to the Department and may be used
444+22 for any costs incurred by the Department, including personnel
445+23 costs, in the processing of applications for Medicare or
446+24 Medicaid certification.
447+25 Beginning July 1, 2011, the Department shall employ a
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458+1 minimum of one surveyor for every 500 licensed long term care
459+2 beds. Beginning July 1, 2012, the Department shall employ a
460+3 minimum of one surveyor for every 400 licensed long term care
461+4 beds. Beginning July 1, 2013, the Department shall employ a
462+5 minimum of one surveyor for every 300 licensed long term care
463+6 beds.
464+7 The Department shall establish a surveyor development unit
465+8 funded from money deposited in the Long Term Care
466+9 Monitor/Receiver Fund.
467+10 (Source: P.A. 96-1372, eff. 7-29-10; 97-489, eff. 1-1-12.)
468+11 Section 1-30. The Illinois State Police Law of the Civil
469+12 Administrative Code of Illinois is amended by changing Section
470+13 2605-595 as follows:
471+14 (20 ILCS 2605/2605-595)
472+15 Sec. 2605-595. State Police Firearm Services Fund.
473+16 (a) There is created in the State treasury a special fund
474+17 known as the State Police Firearm Services Fund. The Fund
475+18 shall receive revenue under the Firearm Concealed Carry Act,
476+19 the Firearm Dealer License Certification Act, and Section 5 of
477+20 the Firearm Owners Identification Card Act. The Fund may also
478+21 receive revenue from grants, pass-through grants, donations,
479+22 appropriations, and any other legal source.
480+23 (a-5) (Blank). Notwithstanding any other provision of law
481+24 to the contrary, and in addition to any other transfers that
482+
483+
484+
485+
486+
487+ HB3856 Enrolled - 14 - LRB103 30981 DTM 57576 b
488+
489+
490+HB3856 Enrolled- 15 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 15 - LRB103 30981 DTM 57576 b
491+ HB3856 Enrolled - 15 - LRB103 30981 DTM 57576 b
492+1 may be provided by law, on the effective date of this
493+2 amendatory Act of the 102nd General Assembly, or as soon
494+3 thereafter as practical, the State Comptroller shall direct
495+4 and the State Treasurer shall transfer the remaining balance
496+5 from the Firearm Dealer License Certification Fund into the
497+6 State Police Firearm Services Fund. Upon completion of the
498+7 transfer, the Firearm Dealer License Certification Fund is
499+8 dissolved, and any future deposits due to that Fund and any
500+9 outstanding obligations or liabilities of that Fund shall pass
501+10 to the State Police Firearm Services Fund.
502+11 (b) The Illinois State Police may use moneys in the Fund to
503+12 finance any of its lawful purposes, mandates, functions, and
504+13 duties under the Firearm Owners Identification Card Act, the
505+14 Firearm Dealer License Certification Act, and the Firearm
506+15 Concealed Carry Act, including the cost of sending notices of
507+16 expiration of Firearm Owner's Identification Cards, concealed
508+17 carry licenses, the prompt and efficient processing of
509+18 applications under the Firearm Owners Identification Card Act
510+19 and the Firearm Concealed Carry Act, the improved efficiency
511+20 and reporting of the LEADS and federal NICS law enforcement
512+21 data systems, and support for investigations required under
513+22 these Acts and law. Any surplus funds beyond what is needed to
514+23 comply with the aforementioned purposes shall be used by the
515+24 Illinois State Police to improve the Law Enforcement Agencies
516+25 Data System (LEADS) and criminal history background check
517+26 system.
518+
519+
520+
521+
522+
523+ HB3856 Enrolled - 15 - LRB103 30981 DTM 57576 b
524+
525+
526+HB3856 Enrolled- 16 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 16 - LRB103 30981 DTM 57576 b
527+ HB3856 Enrolled - 16 - LRB103 30981 DTM 57576 b
528+1 (c) Investment income that is attributable to the
529+2 investment of moneys in the Fund shall be retained in the Fund
530+3 for the uses specified in this Section.
531+4 (Source: P.A. 102-505, eff. 8-20-21; 102-538, eff. 8-20-21.)
532+5 (20 ILCS 4005/8.5 rep.)
533+6 Section 1-35. The Illinois Vehicle Hijacking and Motor
534+7 Vehicle Theft Prevention and Insurance Verification Act is
535+8 amended by repealing Section 8.5.
536+9 Section 1-40. The State Finance Act is amended by changing
537+10 Sections 6p-1, 6p-8, 6z-82, and 8.16b and by adding Sections
538+11 5.991 and 5.992 as follows:
539+12 (30 ILCS 105/5.991 new)
540+13 Sec. 5.991. The Industrial Biotechnology Human Capital
541+14 Fund.
542+15 (30 ILCS 105/5.992 new)
543+16 Sec. 5.992. The Industrial Biotechnology Capital
544+17 Maintenance Fund.
545+18 (30 ILCS 105/6p-1) (from Ch. 127, par. 142p1)
546+19 Sec. 6p-1. The Technology Management Revolving Fund
547+20 (formerly known as the Statistical Services Revolving Fund)
548+21 shall be initially financed by a transfer of funds from the
549+
550+
551+
552+
553+
554+ HB3856 Enrolled - 16 - LRB103 30981 DTM 57576 b
555+
556+
557+HB3856 Enrolled- 17 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 17 - LRB103 30981 DTM 57576 b
558+ HB3856 Enrolled - 17 - LRB103 30981 DTM 57576 b
559+1 General Revenue Fund. Thereafter, all fees and other monies
560+2 received by the Department of Innovation and Technology in
561+3 payment for information technology and related services
562+4 rendered pursuant to subsection (e) of Section 1-15 of the
563+5 Department of Innovation and Technology Act shall be paid into
564+6 the Technology Management Revolving Fund. All On and after
565+7 July 1, 2017, or after sufficient moneys have been received in
566+8 the Communications Revolving Fund to pay all Fiscal Year 2017
567+9 obligations payable from the Fund, whichever is later, all
568+10 fees and other moneys received by the Department of Innovation
569+11 and Technology Central Management Services in payment for
570+12 communications services rendered pursuant to the Department of
571+13 Innovation and Technology Act Central Management Services Law
572+14 of the Civil Administrative Code of Illinois or sale of
573+15 surplus State communications equipment shall be paid into the
574+16 Technology Management Revolving Fund. The money in this fund
575+17 shall be used by the Department of Innovation and Technology
576+18 as reimbursement for expenditures incurred in rendering
577+19 information technology and related services and, beginning
578+20 July 1, 2017, as reimbursement for expenditures incurred in
579+21 relation to communications services.
580+22 (Source: P.A. 101-81, eff. 7-12-19; 102-376, eff. 1-1-22.)
581+23 (30 ILCS 105/6p-8)
582+24 Sec. 6p-8. Court of Claims Federal Recovery Victim
583+25 Compensation Grant Fund. The Court of Claims Federal Recovery
584+
585+
586+
587+
588+
589+ HB3856 Enrolled - 17 - LRB103 30981 DTM 57576 b
590+
591+
592+HB3856 Enrolled- 18 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 18 - LRB103 30981 DTM 57576 b
593+ HB3856 Enrolled - 18 - LRB103 30981 DTM 57576 b
594+1 Victim Compensation Grant Fund is created as a special fund in
595+2 the State treasury. The Fund shall consist of federal Victims
596+3 of Crime Act grant funds awarded to the Court of Claims from
597+4 the U.S. Department of Justice, Office of Justice Programs,
598+5 Office for Victims of Crime for the payment of claims pursuant
599+6 to the Crime Victims Compensation Act (740 ILCS 45/). All
600+7 moneys in the Fund shall be used for payment of claims pursuant
601+8 to the Crime Victims Compensation Act (740 ILCS 45/). The
602+9 General Assembly may appropriate moneys from the Court of
603+10 Claims Federal Recovery Victim Compensation Grant Fund to the
604+11 Court of Claims for the purpose of payment of claims pursuant
605+12 to the Crime Victims Compensation Act (740 ILCS 45/). On July
606+13 1, 2023, or as soon thereafter as practical, the State
607+14 Comptroller shall direct and the State Treasurer shall
608+15 transfer the remaining balance from the Court of Claims
609+16 Federal Recovery Victim Compensation Grant Fund into the Court
610+17 of Claims Federal Grant Fund. Upon completion of the transfer,
611+18 the Court of Claims Federal Recovery Victim Compensation Grant
612+19 Fund is dissolved, and any future deposits due to that Fund and
613+20 any outstanding obligations or liabilities of that Fund shall
614+21 pass to the Court of Claims Federal Grant Fund. This Section is
615+22 repealed on January 1, 2024.
616+23 (Source: P.A. 96-959, eff. 7-1-10.)
617+24 (30 ILCS 105/6z-82)
618+25 Sec. 6z-82. State Police Operations Assistance Fund.
619+
620+
621+
622+
623+
624+ HB3856 Enrolled - 18 - LRB103 30981 DTM 57576 b
625+
626+
627+HB3856 Enrolled- 19 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 19 - LRB103 30981 DTM 57576 b
628+ HB3856 Enrolled - 19 - LRB103 30981 DTM 57576 b
629+1 (a) There is created in the State treasury a special fund
630+2 known as the State Police Operations Assistance Fund. The Fund
631+3 shall receive revenue under the Criminal and Traffic
632+4 Assessment Act. The Fund may also receive revenue from grants,
633+5 donations, appropriations, and any other legal source.
634+6 (a-5) (Blank). Notwithstanding any other provision of law
635+7 to the contrary, and in addition to any other transfers that
636+8 may be provided by law, on August 20, 2021 (the effective date
637+9 of Public Act 102-505), or as soon thereafter as practical,
638+10 the State Comptroller shall direct and the State Treasurer
639+11 shall transfer the remaining balance from the Over Dimensional
640+12 Load Police Escort Fund into the State Police Operations
641+13 Assistance Fund. Upon completion of the transfer, the Over
642+14 Dimensional Load Police Escort Fund is dissolved, and any
643+15 future deposits due to that Fund and any outstanding
644+16 obligations or liabilities of that Fund shall pass to the
645+17 State Police Operations Assistance Fund.
646+18 This Fund may charge, collect, and receive fees or moneys
647+19 as described in Section 15-312 of the Illinois Vehicle Code,
648+20 and receive all fees received by the Illinois State Police
649+21 under that Section. The moneys shall be used by the Illinois
650+22 State Police for its expenses in providing police escorts and
651+23 commercial vehicle enforcement activities.
652+24 (b) The Illinois State Police may use moneys in the Fund to
653+25 finance any of its lawful purposes or functions.
654+26 (c) Expenditures may be made from the Fund only as
655+
656+
657+
658+
659+
660+ HB3856 Enrolled - 19 - LRB103 30981 DTM 57576 b
661+
662+
663+HB3856 Enrolled- 20 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 20 - LRB103 30981 DTM 57576 b
664+ HB3856 Enrolled - 20 - LRB103 30981 DTM 57576 b
665+1 appropriated by the General Assembly by law.
666+2 (d) Investment income that is attributable to the
667+3 investment of moneys in the Fund shall be retained in the Fund
668+4 for the uses specified in this Section.
669+5 (e) The State Police Operations Assistance Fund shall not
670+6 be subject to administrative chargebacks.
671+7 (f) (Blank).
672+8 (g) (Blank). Notwithstanding any other provision of State
673+9 law to the contrary, on or after July 1, 2021, in addition to
674+10 any other transfers that may be provided for by law, at the
675+11 direction of and upon notification from the Director of the
676+12 Illinois State Police, the State Comptroller shall direct and
677+13 the State Treasurer shall transfer amounts not exceeding
678+14 $7,000,000 into the State Police Operations Assistance Fund
679+15 from the State Police Services Fund.
680+16 (Source: P.A. 102-16, eff. 6-17-21; 102-505, eff. 8-20-21;
681+17 102-538, eff. 8-20-21; 102-813, eff. 5-13-22.)
682+18 (30 ILCS 105/8.16b) (from Ch. 127, par. 144.16b)
683+19 Sec. 8.16b. Appropriations for expenses related to
684+20 communications services pursuant to the Civil Administrative
685+21 Code of Illinois are payable from the Technology Management
686+22 Communications Revolving Fund. However, no contract shall be
687+23 entered into or obligation incurred for any expenditure from
688+24 the Technology Management Communications Revolving Fund until
689+25 after the purpose and amount has been approved in writing by
690+
691+
692+
693+
694+
695+ HB3856 Enrolled - 20 - LRB103 30981 DTM 57576 b
696+
697+
698+HB3856 Enrolled- 21 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 21 - LRB103 30981 DTM 57576 b
699+ HB3856 Enrolled - 21 - LRB103 30981 DTM 57576 b
700+1 the Secretary of Innovation and Technology.
701+2 (Source: P.A. 100-611, eff. 7-20-18.)
702+3 (30 ILCS 105/5.287 rep.)
703+4 (30 ILCS 105/5.665 rep.)
704+5 (30 ILCS 105/5.730 rep.)
705+6 (30 ILCS 105/5.749 rep.)
706+7 (30 ILCS 105/5.759 rep.)
707+8 (30 ILCS 105/5.823 rep.)
708+9 (30 ILCS 105/6p-2 rep.)
709+10 Section 1-45. The State Finance Act is amended by
710+11 repealing Sections 5.287, 5.665, 5.730, 5.749, 5.759, 5.823,
711+12 and 6p-2.
712+13 Section 1-50. The State Property Control Act is amended by
713+14 changing Section 7c as follows:
714+15 (30 ILCS 605/7c)
715+16 Sec. 7c. Acquisition of Illinois State Police vehicles.
716+17 (a) The State Police Vehicle Fund is created as a special
717+18 fund in the State treasury. All moneys in the Fund, subject to
718+19 appropriation, shall be used by the Illinois State Police:
719+20 (1) for the acquisition of vehicles for the Illinois
720+21 State Police;
721+22 (2) for debt service on bonds issued to finance the
722+23 acquisition of vehicles for the Illinois State Police; or
723+
724+
725+
726+
727+
728+ HB3856 Enrolled - 21 - LRB103 30981 DTM 57576 b
729+
730+
731+HB3856 Enrolled- 22 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 22 - LRB103 30981 DTM 57576 b
732+ HB3856 Enrolled - 22 - LRB103 30981 DTM 57576 b
733+1 (3) for the maintenance and operation of vehicles for
734+2 the Illinois State Police.
735+3 (b) (Blank). Notwithstanding any other provision of law to
736+4 the contrary, and in addition to any other transfers that may
737+5 be provided by law, on August 20, 2021 (the effective date of
738+6 Public Act 102-505), or as soon thereafter as practicable, the
739+7 State Comptroller shall direct and the State Treasurer shall
740+8 transfer the remaining balance from the State Police Vehicle
741+9 Maintenance Fund into the State Police Vehicle Fund. Upon
742+10 completion of the transfer, the State Police Vehicle
743+11 Maintenance Fund is dissolved, and any future deposits due to
744+12 that Fund and any outstanding obligations or liabilities of
745+13 that Fund shall pass to the State Police Vehicle Fund.
746+14 (Source: P.A. 102-505, eff. 8-20-21; 102-538, eff. 8-20-21;
747+15 102-813, eff. 5-13-22.)
748+16 Section 1-55. The Emergency Medical Services (EMS) Systems
749+17 Act is amended by changing Sections 3.86, 3.116, and 3.220 as
750+18 follows:
751+19 (210 ILCS 50/3.86)
752+20 Sec. 3.86. Stretcher van providers.
753+21 (a) In this Section, "stretcher van provider" means an
754+22 entity licensed by the Department to provide non-emergency
755+23 transportation of passengers on a stretcher in compliance with
756+24 this Act or the rules adopted by the Department pursuant to
757+
758+
759+
760+
761+
762+ HB3856 Enrolled - 22 - LRB103 30981 DTM 57576 b
763+
764+
765+HB3856 Enrolled- 23 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 23 - LRB103 30981 DTM 57576 b
766+ HB3856 Enrolled - 23 - LRB103 30981 DTM 57576 b
767+1 this Act, utilizing stretcher vans.
768+2 (b) The Department has the authority and responsibility to
769+3 do the following:
770+4 (1) Require all stretcher van providers, both publicly
771+5 and privately owned, to be licensed by the Department.
772+6 (2) Establish licensing and safety standards and
773+7 requirements for stretcher van providers, through rules
774+8 adopted pursuant to this Act, including but not limited
775+9 to:
776+10 (A) Vehicle design, specification, operation, and
777+11 maintenance standards.
778+12 (B) Safety equipment requirements and standards.
779+13 (C) Staffing requirements.
780+14 (D) Annual license renewal.
781+15 (3) License all stretcher van providers that have met
782+16 the Department's requirements for licensure.
783+17 (4) Annually inspect all licensed stretcher van
784+18 providers, and relicense providers that have met the
785+19 Department's requirements for license renewal.
786+20 (5) Suspend, revoke, refuse to issue, or refuse to
787+21 renew the license of any stretcher van provider, or that
788+22 portion of a license pertaining to a specific vehicle
789+23 operated by a provider, after an opportunity for a
790+24 hearing, when findings show that the provider or one or
791+25 more of its vehicles has failed to comply with the
792+26 standards and requirements of this Act or the rules
793+
794+
795+
796+
797+
798+ HB3856 Enrolled - 23 - LRB103 30981 DTM 57576 b
799+
800+
801+HB3856 Enrolled- 24 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 24 - LRB103 30981 DTM 57576 b
802+ HB3856 Enrolled - 24 - LRB103 30981 DTM 57576 b
803+1 adopted by the Department pursuant to this Act.
804+2 (6) Issue an emergency suspension order for any
805+3 provider or vehicle licensed under this Act when the
806+4 Director or his or her designee has determined that an
807+5 immediate or serious danger to the public health, safety,
808+6 and welfare exists. Suspension or revocation proceedings
809+7 that offer an opportunity for a hearing shall be promptly
810+8 initiated after the emergency suspension order has been
811+9 issued.
812+10 (7) Prohibit any stretcher van provider from
813+11 advertising, identifying its vehicles, or disseminating
814+12 information in a false or misleading manner concerning the
815+13 provider's type and level of vehicles, location, response
816+14 times, level of personnel, licensure status, or EMS System
817+15 participation.
818+16 (8) Charge each stretcher van provider a fee, to be
819+17 submitted with each application for licensure and license
820+18 renewal.
821+19 (c) A stretcher van provider may provide transport of a
822+20 passenger on a stretcher, provided the passenger meets all of
823+21 the following requirements:
824+22 (1) (Blank).
825+23 (2) He or she needs no medical monitoring or clinical
826+24 observation.
827+25 (3) He or she needs routine transportation to or from
828+26 a medical appointment or service if the passenger is
829+
830+
831+
832+
833+
834+ HB3856 Enrolled - 24 - LRB103 30981 DTM 57576 b
835+
836+
837+HB3856 Enrolled- 25 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 25 - LRB103 30981 DTM 57576 b
838+ HB3856 Enrolled - 25 - LRB103 30981 DTM 57576 b
839+1 convalescent or otherwise bed-confined and does not
840+2 require clinical observation, aid, care, or treatment
841+3 during transport.
842+4 (d) A stretcher van provider may not transport a passenger
843+5 who meets any of the following conditions:
844+6 (1) He or she is being transported to a hospital for
845+7 emergency medical treatment.
846+8 (2) He or she is experiencing an emergency medical
847+9 condition or needs active medical monitoring, including
848+10 isolation precautions, supplemental oxygen that is not
849+11 self-administered, continuous airway management,
850+12 suctioning during transport, or the administration of
851+13 intravenous fluids during transport.
852+14 (e) (Blank). The Stretcher Van Licensure Fund is created
853+15 as a special fund within the State treasury. All fees received
854+16 by the Department in connection with the licensure of
855+17 stretcher van providers under this Section shall be deposited
856+18 into the fund. Moneys in the fund shall be subject to
857+19 appropriation to the Department for use in implementing this
858+20 Section.
859+21 (Source: P.A. 96-702, eff. 8-25-09; 96-1469, eff. 1-1-11;
860+22 97-689, eff. 6-14-12.)
861+23 (210 ILCS 50/3.116)
862+24 Sec. 3.116. Hospital Stroke Care; definitions. As used in
863+25 Sections 3.116 through 3.119, 3.130, and 3.200, and 3.226 of
864+
865+
866+
867+
868+
869+ HB3856 Enrolled - 25 - LRB103 30981 DTM 57576 b
870+
871+
872+HB3856 Enrolled- 26 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 26 - LRB103 30981 DTM 57576 b
873+ HB3856 Enrolled - 26 - LRB103 30981 DTM 57576 b
874+1 this Act:
875+2 "Acute Stroke-Ready Hospital" means a hospital that has
876+3 been designated by the Department as meeting the criteria for
877+4 providing emergent stroke care. Designation may be provided
878+5 after a hospital has been certified or through application and
879+6 designation as such.
880+7 "Certification" or "certified" means certification, using
881+8 evidence-based standards, from a nationally recognized
882+9 certifying body approved by the Department.
883+10 "Comprehensive Stroke Center" means a hospital that has
884+11 been certified and has been designated as such.
885+12 "Designation" or "designated" means the Department's
886+13 recognition of a hospital as a Comprehensive Stroke Center,
887+14 Primary Stroke Center, or Acute Stroke-Ready Hospital.
888+15 "Emergent stroke care" is emergency medical care that
889+16 includes diagnosis and emergency medical treatment of acute
890+17 stroke patients.
891+18 "Emergent Stroke Ready Hospital" means a hospital that has
892+19 been designated by the Department as meeting the criteria for
893+20 providing emergent stroke care.
894+21 "Primary Stroke Center" means a hospital that has been
895+22 certified by a Department-approved, nationally recognized
896+23 certifying body and designated as such by the Department.
897+24 "Regional Stroke Advisory Subcommittee" means a
898+25 subcommittee formed within each Regional EMS Advisory
899+26 Committee to advise the Director and the Region's EMS Medical
900+
901+
902+
903+
904+
905+ HB3856 Enrolled - 26 - LRB103 30981 DTM 57576 b
906+
907+
908+HB3856 Enrolled- 27 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 27 - LRB103 30981 DTM 57576 b
909+ HB3856 Enrolled - 27 - LRB103 30981 DTM 57576 b
910+1 Directors Committee on the triage, treatment, and transport of
911+2 possible acute stroke patients and to select the Region's
912+3 representative to the State Stroke Advisory Subcommittee. At
913+4 minimum, the Regional Stroke Advisory Subcommittee shall
914+5 consist of: one representative from the EMS Medical Directors
915+6 Committee; one EMS coordinator from a Resource Hospital; one
916+7 administrative representative or his or her designee from each
917+8 level of stroke care, including Comprehensive Stroke Centers
918+9 within the Region, if any, Primary Stroke Centers within the
919+10 Region, if any, and Acute Stroke-Ready Hospitals within the
920+11 Region, if any; one physician from each level of stroke care,
921+12 including one physician who is a neurologist or who provides
922+13 advanced stroke care at a Comprehensive Stroke Center in the
923+14 Region, if any, one physician who is a neurologist or who
924+15 provides acute stroke care at a Primary Stroke Center in the
925+16 Region, if any, and one physician who provides acute stroke
926+17 care at an Acute Stroke-Ready Hospital in the Region, if any;
927+18 one nurse practicing in each level of stroke care, including
928+19 one nurse from a Comprehensive Stroke Center in the Region, if
929+20 any, one nurse from a Primary Stroke Center in the Region, if
930+21 any, and one nurse from an Acute Stroke-Ready Hospital in the
931+22 Region, if any; one representative from both a public and a
932+23 private vehicle service provider that transports possible
933+24 acute stroke patients within the Region; the State-designated
934+25 regional EMS Coordinator; and a fire chief or his or her
935+26 designee from the EMS Region, if the Region serves a
936+
937+
938+
939+
940+
941+ HB3856 Enrolled - 27 - LRB103 30981 DTM 57576 b
942+
943+
944+HB3856 Enrolled- 28 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 28 - LRB103 30981 DTM 57576 b
945+ HB3856 Enrolled - 28 - LRB103 30981 DTM 57576 b
946+1 population of more than 2,000,000. The Regional Stroke
947+2 Advisory Subcommittee shall establish bylaws to ensure equal
948+3 membership that rotates and clearly delineates committee
949+4 responsibilities and structure. Of the members first
950+5 appointed, one-third shall be appointed for a term of one
951+6 year, one-third shall be appointed for a term of 2 years, and
952+7 the remaining members shall be appointed for a term of 3 years.
953+8 The terms of subsequent appointees shall be 3 years.
954+9 "State Stroke Advisory Subcommittee" means a standing
955+10 advisory body within the State Emergency Medical Services
956+11 Advisory Council.
957+12 (Source: P.A. 102-687, eff. 12-17-21.)
958+13 (210 ILCS 50/3.220)
959+14 Sec. 3.220. EMS Assistance Fund.
960+15 (a) There is hereby created an "EMS Assistance Fund"
961+16 within the State treasury, for the purpose of receiving fines
962+17 and fees collected by the Illinois Department of Public Health
963+18 pursuant to this Act.
964+19 (b) (Blank).
965+20 (b-5) All licensing, testing, and certification fees
966+21 authorized by this Act, excluding ambulance licensure fees,
967+22 within this fund shall be used by the Department for
968+23 administration, oversight, and enforcement of activities
969+24 authorized under this Act.
970+25 (c) All other moneys within this fund shall be distributed
971+
972+
973+
974+
975+
976+ HB3856 Enrolled - 28 - LRB103 30981 DTM 57576 b
977+
978+
979+HB3856 Enrolled- 29 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 29 - LRB103 30981 DTM 57576 b
980+ HB3856 Enrolled - 29 - LRB103 30981 DTM 57576 b
981+1 by the Department to the EMS Regions for disbursement in
982+2 accordance with protocols established in the EMS Region Plans,
983+3 for the purposes of organization, development and improvement
984+4 of Emergency Medical Services Systems, including but not
985+5 limited to training of personnel and acquisition, modification
986+6 and maintenance of necessary supplies, equipment and vehicles.
987+7 (d) All fees and fines collected pursuant to this Act
988+8 shall be deposited into the EMS Assistance Fund, except that
989+9 all fees collected under Section 3.86 in connection with the
990+10 licensure of stretcher van providers shall be deposited into
991+11 the Stretcher Van Licensure Fund.
992+12 (Source: P.A. 100-201, eff. 8-18-17.)
993+13 (210 ILCS 50/3.226 rep.)
994+14 Section 1-60. The Emergency Medical Services (EMS) Systems
995+15 Act is amended by repealing Section 3.226.
996+16 (225 ILCS 728/27 rep.)
997+17 Section 1-65. The Illinois Petroleum Education and
998+18 Marketing Act is amended by repealing Section 27.
999+19 Section 1-70. The Illinois Public Aid Code is amended by
1000+20 changing Section 12-10 as follows:
1001+21 (305 ILCS 5/12-10) (from Ch. 23, par. 12-10)
1002+22 Sec. 12-10. DHS Special Purposes Trust Fund; uses. The DHS
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1013+1 Special Purposes Trust Fund, to be held outside the State
1014+2 Treasury by the State Treasurer as ex-officio custodian, shall
1015+3 consist of (1) any federal grants received under Section
1016+4 12-4.6 that are not required by Section 12-5 to be paid into
1017+5 the General Revenue Fund or transferred into the Local
1018+6 Initiative Fund under Section 12-10.1 or deposited in the
1019+7 Employment and Training Fund under Section 12-10.3 or in the
1020+8 special account established and maintained in that Fund as
1021+9 provided in that Section; (2) grants, gifts or legacies of
1022+10 moneys or securities received under Section 12-4.18; (3)
1023+11 grants received under Section 12-4.19; and (4) funds for child
1024+12 care and development services that are not deposited into the
1025+13 Employment and Training Fund under Section 12-10.3.
1026+14 Disbursements from this Fund shall be only for the purposes
1027+15 authorized by the aforementioned Sections.
1028+16 Disbursements from this Fund shall be by warrants drawn by
1029+17 the State Comptroller on receipt of vouchers duly executed and
1030+18 certified by the Illinois Department of Human Services,
1031+19 including payment to the Health Insurance Reserve Fund for
1032+20 group insurance costs at the rate certified by the Department
1033+21 of Central Management Services.
1034+22 In addition to any other transfers that may be provided
1035+23 for by law, the State Comptroller shall direct and the State
1036+24 Treasurer shall transfer from the DHS Special Purposes Trust
1037+25 Fund into the Governor's Grant Fund such amounts as may be
1038+26 directed in writing by the Secretary of Human Services.
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1049+1 In addition to any other transfers that may be provided
1050+2 for by law, the State Comptroller shall direct and the State
1051+3 Treasurer shall transfer from the DHS Special Purposes Trust
1052+4 Fund into the Employment and Training fund such amounts as may
1053+5 be directed in writing by the Secretary of Human Services.
1054+6 (Source: P.A. 101-10, eff. 6-5-19; 102-16, eff. 6-17-21.)
1055+7 Section 1-75. The Medicaid Technical Assistance Act is
1056+8 amended by changing Sections 185-20 and 185-25 as follows:
1057+9 (305 ILCS 75/185-20)
1058+10 Sec. 185-20. Federal financial participation. The
1059+11 Department of Healthcare and Family Services, to the extent
1060+12 allowable under federal law, shall maximize federal financial
1061+13 participation for any moneys appropriated to the Department
1062+14 for the Medicaid Technical Assistance Center. Any federal
1063+15 financial participation funds obtained in accordance with this
1064+16 Section shall be used for the further development and
1065+17 expansion of the Medicaid Technical Assistance Center. All
1066+18 federal financial participation funds obtained under this
1067+19 subsection shall be deposited into the Medicaid Technical
1068+20 Assistance Center Fund created under Section 185-25 25.
1069+21 (Source: P.A. 102-4, eff. 4-27-21.)
1070+22 (305 ILCS 75/185-25)
1071+23 Sec. 185-25. Medicaid Technical Assistance Center Fund.
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1082+1 The Medicaid Technical Assistance Center Fund is created as a
1083+2 special fund in the State treasury. The Fund shall consist of
1084+3 any moneys appropriated to the Department of Healthcare and
1085+4 Family Services for the purposes of this Act and any federal
1086+5 financial participation funds obtained as provided under
1087+6 Section 185-20 20. Subject to appropriation, moneys in the
1088+7 Fund shall be used for carrying out the purposes of this Act
1089+8 and for no other purpose. All interest earned on the moneys in
1090+9 the Fund shall be deposited into the Fund.
1091+10 (Source: P.A. 102-4, eff. 4-27-21.)
1092+11 Section 1-80. The Environmental Protection Act is amended
1093+12 by changing Section 55.6a as follows:
1094+13 (415 ILCS 5/55.6a)
1095+14 Sec. 55.6a. Emergency Public Health Fund.
1096+15 (a) Moneys Beginning on July 1, 2003, moneys in the
1097+16 Emergency Public Health Fund, subject to appropriation, shall
1098+17 be allocated annually as follows: (i) $300,000 to the
1099+18 University of Illinois for the purposes described in Section
1100+19 55.6(c)(6) and (ii) subject to subsection (b) of this Section,
1101+20 all remaining amounts to the Department of Public Health to be
1102+21 used to make vector control grants and surveillance grants to
1103+22 the Cook County Department of Public Health (for areas of the
1104+23 County excluding the City of Chicago), to the City of Chicago
1105+24 health department, and to other certified local health
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1116+1 departments. These grants shall be used for expenses related
1117+2 to West Nile Virus and other vector-borne diseases. The amount
1118+3 of each grant shall be based on population and need as
1119+4 supported by information submitted to the Department of Public
1120+5 Health. For the purposes of this Section, need shall be
1121+6 determined by the Department based primarily upon surveillance
1122+7 data and the number of positive human cases of West Nile Virus
1123+8 and other vector-borne diseases occurring during the preceding
1124+9 year and current year in the county or municipality seeking
1125+10 the grant.
1126+11 (b) (Blank). Beginning on July 31, 2003, on the last day of
1127+12 each month, the State Comptroller shall order transferred and
1128+13 the State Treasurer shall transfer the fees collected in the
1129+14 previous month pursuant to item (1.5) of subsection (a) of
1130+15 Section 55.8 from the Emergency Public Health Fund to the
1131+16 Communications Revolving Fund. These transfers shall continue
1132+17 until the cumulative total of the transfers is $3,000,000.
1133+18 (Source: P.A. 100-327, eff. 8-24-17.)
1134+19 Section 1-85. The Electric Vehicle Rebate Act is amended
1135+20 by changing Section 40 as follows:
1136+21 (415 ILCS 120/40)
1137+22 Sec. 40. Appropriations from the Electric Vehicle Rebate
1138+23 Fund.
1139+24 (a) User Fees Funds. The Agency shall estimate the amount
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1150+1 of user fees expected to be collected under Section 35 of this
1151+2 Act for each fiscal year. User fee funds shall be deposited
1152+3 into and distributed from the Electric Vehicle Rebate
1153+4 Alternate Fuels Fund in the following manner:
1154+5 (1) An In each of fiscal years 1999, 2000, 2001, 2002,
1155+6 and 2003, an amount not to exceed $200,000, and beginning
1156+7 in fiscal year 2004 an annual amount not to exceed
1157+8 $225,000, may be appropriated to the Agency from the
1158+9 Electric Vehicle Rebate Alternate Fuels Fund to pay its
1159+10 costs of administering the programs authorized by Section
1160+11 27 of this Act. An Up to $200,000 may be appropriated to
1161+12 the Office of the Secretary of State in each of fiscal
1162+13 years 1999, 2000, 2001, 2002, and 2003 from the Alternate
1163+14 Fuels Fund to pay the Secretary of State's costs of
1164+15 administering the programs authorized under this Act.
1165+16 Beginning in fiscal year 2004 and in each fiscal year
1166+17 thereafter, an amount not to exceed $225,000 may be
1167+18 appropriated to the Secretary of State from the Electric
1168+19 Vehicle Rebate Alternate Fuels Fund to pay the Secretary
1169+20 of State's costs of administering the programs authorized
1170+21 under this Act.
1171+22 (2) In fiscal year 2022 and each fiscal year
1172+23 thereafter, after appropriation of the amounts authorized
1173+24 by item (1) of subsection (a) of this Section, the
1174+25 remaining moneys estimated to be collected during each
1175+26 fiscal year shall be appropriated.
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1186+1 (3) (Blank).
1187+2 (4) Moneys appropriated to fund the programs
1188+3 authorized in Sections 25 and 30 shall be expended only
1189+4 after they have been collected and deposited into the
1190+5 Electric Vehicle Rebate Alternate Fuels Fund.
1191+6 (b) General Revenue Fund Appropriations. General Revenue
1192+7 Fund amounts appropriated to and deposited into the Electric
1193+8 Vehicle Rebate Fund shall be distributed from the Electric
1194+9 Vehicle Rebate Fund to fund the program authorized in Section
1195+10 27.
1196+11 (Source: P.A. 102-662, eff. 9-15-21.)
1197+12 Section 1-90. The Cigarette Fire Safety Standard Act is
1198+13 amended by changing Section 45 as follows:
1199+14 (425 ILCS 8/45)
1200+15 Sec. 45. Penalties.
1201+16 (a) Any manufacturer, wholesale dealer, agent, or other
1202+17 person or entity who knowingly sells cigarettes wholesale in
1203+18 violation of item (3) of subsection (a) of Section 10 of this
1204+19 Act shall be subject to a civil penalty not to exceed $10,000
1205+20 for each sale of the cigarettes. Any retail dealer who
1206+21 knowingly sells cigarettes in violation of Section 10 of this
1207+22 Act shall be subject to the following: (i) a civil penalty not
1208+23 to exceed $500 for each sale or offer for sale of cigarettes,
1209+24 provided that the total number of cigarettes sold or offered
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1220+1 for sale in such sale does not exceed 1,000 cigarettes; (ii) a
1221+2 civil penalty not to exceed $1,000 for each sale or offer for
1222+3 sale of the cigarettes, provided that the total number of
1223+4 cigarettes sold or offered for sale in such sale exceeds 1,000
1224+5 cigarettes.
1225+6 (b) In addition to any penalty prescribed by law, any
1226+7 corporation, partnership, sole proprietor, limited
1227+8 partnership, or association engaged in the manufacture of
1228+9 cigarettes that knowingly makes a false certification pursuant
1229+10 to Section 30 of this Act shall be subject to a civil penalty
1230+11 not to exceed $10,000 for each false certification.
1231+12 (c) Upon discovery by the Office of the State Fire
1232+13 Marshal, the Department of Revenue, the Office of the Attorney
1233+14 General, or a law enforcement agency that any person offers,
1234+15 possesses for sale, or has made a sale of cigarettes in
1235+16 violation of Section 10 of this Act, the Office of the State
1236+17 Fire Marshal, the Department of Revenue, the Office of the
1237+18 Attorney General, or the law enforcement agency may seize
1238+19 those cigarettes possessed in violation of this Act.
1239+20 (d) All The Cigarette Fire Safety Standard Act Fund is
1240+21 established as a special fund in the State treasury. The Fund
1241+22 shall consist of all moneys recovered by the Attorney General
1242+23 from the assessment of civil penalties authorized by this
1243+24 Section shall be deposited into the General Revenue Fund. The
1244+25 moneys in the Fund shall, in addition to any moneys made
1245+26 available for such purpose, be available, subject to
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1256+1 appropriation, to the Office of the State Fire Marshal for the
1257+2 purpose of fire safety and prevention programs.
1258+3 (e) (Blank). Notwithstanding any other provision of law,
1259+4 in addition to any other transfers that may be provided by law,
1260+5 on July 1, 2016, or as soon thereafter as practical, the State
1261+6 Comptroller shall direct and the State Treasurer shall
1262+7 transfer the remaining balance from the Cigarette Fire Safety
1263+8 Standard Act Fund into the General Revenue Fund. Upon
1264+9 completion of the transfers, the Cigarette Fire Safety
1265+10 Standard Act Fund is dissolved, and any future deposits due to
1266+11 that Fund and any outstanding obligations or liabilities of
1267+12 that Fund pass to the General Revenue Fund.
1268+13 (Source: P.A. 99-576, eff. 7-15-16.)
1269+14 Section 1-95. The Herptiles-Herps Act is amended by
1270+15 changing Sections 5-20, 10-40, 20-30, 25-30, 55-5, 65-5, 90-5,
1271+16 105-35, 105-55, and 105-75 as follows:
1272+17 (510 ILCS 68/5-20)
1273+18 Sec. 5-20. Propagation of endangered or threatened
1274+19 species.
1275+20 (a) No person shall take or possess for the purpose of
1276+21 propagation any of the herptiles listed in the Illinois
1277+22 Endangered Species Protection Act, the federal Endangered
1278+23 Species Act of 1973, or administrative rules unless authorized
1279+24 by a Herptile Endangered and Threatened Species Propagation
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1290+1 permit issued by the Department. For the purpose of
1291+2 propagation only, a Herptile Endangered and Threatened Species
1292+3 Propagation permit shall allow a resident of this State to
1293+4 possess, propagate, or sell legally obtained endangered and
1294+5 threatened herptiles. The Department shall adopt rules
1295+6 relating to the acquisition, possession, and propagation of
1296+7 legally obtained endangered and threatened herptiles. The
1297+8 Department shall determine, by rule, the application, fees,
1298+9 duration, and other requirements necessary for the issuance or
1299+10 suspension or revocation of a Herptile Endangered and
1300+11 Threatened Species Propagation permit. All fees collected from
1301+12 the issuance of a Herptile Endangered and Threatened Species
1302+13 Propagation permit shall be deposited into the Illinois
1303+14 Wildlife Preservation Fund.
1304+15 (b) Any person issued a Herptile Endangered and Threatened
1305+16 Species Propagation permit by the Department who is in
1306+17 possession of a threatened or endangered (T/E) herptile
1307+18 species shall be exempt from an individual's overall
1308+19 possession limit under the permitting system set forth in this
1309+20 Act. However, the holder of a Herptile Endangered and
1310+21 Threatened Species Propagation permit is not exempt from the
1311+22 species limitations set forth in the administrative rules
1312+23 regarding the Herptile Endangered and Threatened Species
1313+24 Propagation permit. Any species occurring on the federal T/E
1314+25 list also requires a Department permit for possession,
1315+26 propagation, sale, or offer for sale unless otherwise
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1326+1 permitted under this Act or administrative rule.
1327+2 (c) (Blank).
1328+3 (d) Federally licensed exhibits shall not be exempt from
1329+4 the Illinois Endangered Species Protection Act, this Act, or
1330+5 administrative rule.
1331+6 (e) Any changes in threatened or endangered species
1332+7 inventory for herptiles by current, existing Herptile
1333+8 Endangered and Threatened Species Propagation permit holders
1334+9 shall be reported to the Department in writing no later than
1335+10 the first business day after that change occurred.
1336+11 Applications for permits to possess and take herptiles shall
1337+12 be reviewed by the Department as provided by this Act or
1338+13 administrative rule.
1339+14 (f) (Blank).
1340+15 (g) (Blank).
1341+16 (h) (Blank).
1342+17 (i) (Blank).
1343+18 (Source: P.A. 102-315, eff. 1-1-22.)
1344+19 (510 ILCS 68/10-40)
1345+20 Sec. 10-40. Additional regulations. Venomous reptiles
1346+21 shall not be bred, sold, or offered for sale within this State.
1347+22 The Department may approve limited transfers among existing
1348+23 permittees as set forth in administrative rule.
1349+24 As determined by the Department, non-residents may apply
1350+25 for a permit not to exceed 15 consecutive days to use venomous
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1361+1 reptiles in bona fide educational programs. The fee for the
1362+2 permit shall be set by administrative rule, and all fees shall
1363+3 be deposited into the Illinois Wildlife Preservation Fund.
1364+4 (Source: P.A. 102-315, eff. 1-1-22.)
1365+5 (510 ILCS 68/20-30)
1366+6 Sec. 20-30. Additional regulations. Crocodilians shall not
1367+7 be bred, sold, or offered for sale within this State. However,
1368+8 the Department may approve, by rule, limited transfers among
1369+9 existing permittees.
1370+10 As determined by the Department through administrative
1371+11 rule, non-residents may apply for a permit not to exceed 15
1372+12 consecutive days to use crocodilians in bona fide educational
1373+13 programs. The fee for this permit shall be set by
1374+14 administrative rule, and all fees shall be deposited into the
1375+15 Illinois Wildlife Preservation Fund.
1376+16 (Source: P.A. 102-315, eff. 1-1-22.)
1377+17 (510 ILCS 68/25-30)
1378+18 Sec. 25-30. Additional regulations. Monitor lizards shall
1379+19 not be bred, sold, or offered for sale within this State.
1380+20 However, the Department may approve, by rule, limited
1381+21 transfers among existing permittees.
1382+22 As determined by the Department, non-residents may apply
1383+23 for a permit not to exceed 15 consecutive days to use monitor
1384+24 lizards in bona fide educational programs. The fee for the
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1395+1 permit shall be set by administrative rule, and all fees shall
1396+2 be deposited into the Illinois Wildlife Preservation Fund.
1397+3 (Source: P.A. 102-315, eff. 1-1-22.)
1398+4 (510 ILCS 68/55-5)
1399+5 Sec. 55-5. Permit application and fees. An applicant for
1400+6 a Herpetoculture permit must file an application with the
1401+7 Department on a form provided by the Department. The
1402+8 application must include all information and requirements as
1403+9 set forth by administrative rule. The application for these
1404+10 permits shall be reviewed by the Department to determine if a
1405+11 permit will be issued.
1406+12 An annual permit renewal must be accompanied by a
1407+13 non-refundable fee as set by the Department. The annual fee
1408+14 for a residential Herpetoculture permit shall be set by
1409+15 administrative rule. The Department shall adopt, by
1410+16 administrative rule, any additional procedures for the renewal
1411+17 of a Herpetoculture permit. All fees shall be deposited into
1412+18 the Illinois Wildlife Preservation Fund.
1413+19 As determined by administrative rule, non-residents may
1414+20 apply for a permit not to exceed 15 consecutive days to
1415+21 commercialize herptiles indigenous to this State as outlined
1416+22 in this Article. The application, procedures, and fee for the
1417+23 permit and permit renewal shall be set by administrative rule,
1418+24 and all fees shall be deposited into the Illinois Wildlife
1419+25 Preservation Fund.
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1430+1 (Source: P.A. 102-315, eff. 1-1-22.)
1431+2 (510 ILCS 68/65-5)
1432+3 Sec. 65-5. Permit application and fees. An applicant for a
1433+4 Herptile Special Use permit must file an application with the
1434+5 Department on a form provided by the Department. The
1435+6 application must include all information and requirements as
1436+7 set forth by administrative rule.
1437+8 The annual fee for a residential Herptile Special Use
1438+9 permit shall be set by administrative rule. The Herptile
1439+10 Special Use permit shall not be based on the number of special
1440+11 use herptile kept by an owner or possessor. All fees shall be
1441+12 deposited into the Illinois Wildlife Preservation Fund.
1442+13 The Department shall adopt, by administrative rule,
1443+14 procedures for the renewal of annual Herptile Special Use
1444+15 permits.
1445+16 Any person possessing and in legal possession of a special
1446+17 use herptile as stipulated in this Article that no longer
1447+18 wishes to keep the herptile may be assisted by the Department,
1448+19 at no charge to them and without prosecution, to place the
1449+20 special use herptile in a new home, within 30 days after the
1450+21 effective date of this Act.
1451+22 The Department may issue a Limited Entry permit to an
1452+23 applicant who: (i) is not a resident of this State; (ii)
1453+24 complies with the requirements of this Act and all rules
1454+25 adopted by the Department under the authority of this Act;
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1465+1 (iii) provides proof to the Department that he or she shall,
1466+2 during the permit term, maintain sufficient liability
1467+3 insurance coverage; (iv) pays to the Department, along with
1468+4 each application for a Limited Entry permit, a non-refundable
1469+5 fee as set by administrative rule, which the Department shall
1470+6 deposit into the Illinois Wildlife Preservation Fund; and (v)
1471+7 uses the herptile for an activity authorized in the Limited
1472+8 Entry permit. A Limited Entry permit shall be valid for not
1473+9 more than 15 consecutive days. The application, review, and
1474+10 procedures to obtain or renew a Limited Entry permit shall be
1475+11 set by administrative rule.
1476+12 (Source: P.A. 102-315, eff. 1-1-22.)
1477+13 (510 ILCS 68/90-5)
1478+14 Sec. 90-5. Penalties.
1479+15 (a) Unless otherwise stated in this Act, a violation of
1480+16 this Act is a Class A misdemeanor.
1481+17 (b) A person who violates Article 85 of this Act is guilty
1482+18 of a Class A misdemeanor for a first offense and a Class 4
1483+19 felony for a second or subsequent offense.
1484+20 (c) A person who violates Article 75 of this Act is guilty
1485+21 of a Class B misdemeanor. A violation of the record keeping
1486+22 requirement for each individual special use herptile
1487+23 constitutes a separate offense.
1488+24 (d) Any person who takes, possesses, captures, kills, or
1489+25 disposes of any herptile protected under this Act in violation
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1500+1 of this Act is guilty of a Class B misdemeanor unless otherwise
1501+2 stated in this Act.
1502+3 (e) All fines and penalties collected under the authority
1503+4 of this Act or its administrative rules shall be deposited
1504+5 into the Illinois Wildlife Preservation Fund.
1505+6 (Source: P.A. 102-315, eff. 1-1-22.)
1506+7 (510 ILCS 68/105-35)
1507+8 Sec. 105-35. Collection of fines. All fines provided for
1508+9 by this Act shall be collected and remitted to the Illinois
1509+10 Department's Wildlife Preservation Fund, within 30 days after
1510+11 the collection of the fine, by the clerk of the circuit court
1511+12 collecting the fines who shall submit at the same time to the
1512+13 Department a statement of the names of the persons so fined and
1513+14 the name of the arresting officer, the offense committed, the
1514+15 amount of the fine, and the date of the conviction.
1515+16 (Source: P.A. 102-315, eff. 1-1-22.)
1516+17 (510 ILCS 68/105-55)
1517+18 Sec. 105-55. Illegal collecting devices; public nuisance.
1518+19 Every collecting device, including seines, nets, traps,
1519+20 pillowcases, bags, snake hooks or tongs, or any electrical
1520+21 device or any other devices including vehicles or conveyance,
1521+22 watercraft, or aircraft used or operated illegally or
1522+23 attempted to be used or operated illegally by any person in
1523+24 taking, transporting, holding, or conveying any herptile life
1524+
1525+
1526+
1527+
1528+
1529+ HB3856 Enrolled - 44 - LRB103 30981 DTM 57576 b
1530+
1531+
1532+HB3856 Enrolled- 45 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 45 - LRB103 30981 DTM 57576 b
1533+ HB3856 Enrolled - 45 - LRB103 30981 DTM 57576 b
1534+1 or any part or parts of a herptile, contrary to this Act,
1535+2 including administrative rules, shall be deemed a public
1536+3 nuisance and therefore illegal and subject to seizure and
1537+4 confiscation by any authorized employee of the Department.
1538+5 Upon the seizure of this item, the Department shall take and
1539+6 hold the item until disposed of as provided in this Act.
1540+7 Upon the seizure of any device because of its illegal use,
1541+8 the officer or authorized employee of the Department making
1542+9 the seizure shall, as soon as reasonably possible, cause a
1543+10 complaint to be filed before the circuit court and a summons to
1544+11 be issued requiring the owner or person in possession of the
1545+12 property to appear in court and show cause why the device
1546+13 seized should not be forfeited to the State. Upon the return of
1547+14 the summons duly served or upon posting or publication of
1548+15 notice as provided in this Act, the court shall proceed to
1549+16 determine the question of the illegality of the use of the
1550+17 seized property. Upon judgment being entered that the property
1551+18 was illegally used, an order shall be entered providing for
1552+19 the forfeiture of the seized property to the State. The owner
1553+20 of the property may have a jury determine the illegality of its
1554+21 use and shall have the right of an appeal as in other civil
1555+22 cases. Confiscation or forfeiture shall not preclude or
1556+23 mitigate against prosecution and assessment of penalties
1557+24 provided in this Act.
1558+25 Upon seizure of any property under circumstances
1559+26 supporting a reasonable belief that the property was
1560+
1561+
1562+
1563+
1564+
1565+ HB3856 Enrolled - 45 - LRB103 30981 DTM 57576 b
1566+
1567+
1568+HB3856 Enrolled- 46 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 46 - LRB103 30981 DTM 57576 b
1569+ HB3856 Enrolled - 46 - LRB103 30981 DTM 57576 b
1570+1 abandoned, lost, stolen, or otherwise illegally possessed or
1571+2 used contrary to this Act, except property seized during a
1572+3 search or arrest, and ultimately returned, destroyed, or
1573+4 otherwise disposed of under order of a court in accordance
1574+5 with this Act, the authorized employee of the Department shall
1575+6 make reasonable inquiry and efforts to identify and notify the
1576+7 owner or other person entitled to possession of the property
1577+8 and shall return the property after the person provides
1578+9 reasonable and satisfactory proof of his or her ownership or
1579+10 right to possession and reimburses the Department for all
1580+11 reasonable expenses of custody. If the identity or location of
1581+12 the owner or other person entitled to possession of the
1582+13 property has not been ascertained within 6 months after the
1583+14 Department obtains possession, the Department shall effectuate
1584+15 the sale of the property for cash to the highest bidder at a
1585+16 public auction. The owner or other person entitled to
1586+17 possession of the property may claim and recover possession of
1587+18 the property at any time before its sale at public auction upon
1588+19 providing reasonable and satisfactory proof of ownership or
1589+20 right of possession and reimbursing the Department for all
1590+21 reasonable expenses of custody.
1591+22 Any property forfeited to the State by court order under
1592+23 this Section may be disposed of by public auction, except that
1593+24 any property that is the subject of a court order shall not be
1594+25 disposed of pending appeal of the order. The proceeds of the
1595+26 sales at auction shall be deposited in the Illinois Wildlife
1596+
1597+
1598+
1599+
1600+
1601+ HB3856 Enrolled - 46 - LRB103 30981 DTM 57576 b
1602+
1603+
1604+HB3856 Enrolled- 47 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 47 - LRB103 30981 DTM 57576 b
1605+ HB3856 Enrolled - 47 - LRB103 30981 DTM 57576 b
1606+1 Preservation Fund.
1607+2 The Department shall pay all costs of posting or
1608+3 publication of notices required by this Section.
1609+4 Property seized or forfeited under this Section is subject
1610+5 to reporting under the Seizure and Forfeiture Reporting Act.
1611+6 (Source: P.A. 102-315, eff. 1-1-22.)
1612+7 (510 ILCS 68/105-75)
1613+8 Sec. 105-75. Illinois Wildlife Preservation Fund;
1614+9 disposition of money received. All fees, fines, income of
1615+10 whatever kind or nature derived from herptile activities
1616+11 regulated by this Act on lands, waters, or both under the
1617+12 jurisdiction or control of the Department and all penalties
1618+13 collected under this Act shall be deposited into the State
1619+14 treasury and shall be set apart in a special fund known as the
1620+15 Illinois Wildlife Preservation Fund.
1621+16 (Source: P.A. 102-315, eff. 1-1-22.)
1622+17 Section 1-100. The Unified Code of Corrections is amended
1623+18 by changing Sections 5-9-1.4 and 5-9-1.9 as follows:
1624+19 (730 ILCS 5/5-9-1.4) (from Ch. 38, par. 1005-9-1.4)
1625+20 Sec. 5-9-1.4. (a) "Crime laboratory" means any
1626+21 not-for-profit laboratory registered with the Drug Enforcement
1627+22 Administration of the United States Department of Justice,
1628+23 substantially funded by a unit or combination of units of
1629+
1630+
1631+
1632+
1633+
1634+ HB3856 Enrolled - 47 - LRB103 30981 DTM 57576 b
1635+
1636+
1637+HB3856 Enrolled- 48 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 48 - LRB103 30981 DTM 57576 b
1638+ HB3856 Enrolled - 48 - LRB103 30981 DTM 57576 b
1639+1 local government or the State of Illinois, which regularly
1640+2 employs at least one person engaged in the analysis of
1641+3 controlled substances, cannabis, methamphetamine, or steroids
1642+4 for criminal justice agencies in criminal matters and provides
1643+5 testimony with respect to such examinations.
1644+6 (b) (Blank).
1645+7 (c) In addition to any other disposition made pursuant to
1646+8 the provisions of the Juvenile Court Act of 1987, any minor
1647+9 adjudicated delinquent for an offense which if committed by an
1648+10 adult would constitute a violation of the Cannabis Control
1649+11 Act, the Illinois Controlled Substances Act, the
1650+12 Methamphetamine Control and Community Protection Act, or the
1651+13 Steroid Control Act shall be required to pay a criminal
1652+14 laboratory analysis assessment of $100 for each adjudication.
1653+15 Upon verified petition of the minor, the court may suspend
1654+16 payment of all or part of the assessment if it finds that the
1655+17 minor does not have the ability to pay the assessment. The
1656+18 parent, guardian, or legal custodian of the minor may pay some
1657+19 or all of such assessment on the minor's behalf.
1658+20 (d) All criminal laboratory analysis fees provided for by
1659+21 this Section shall be collected by the clerk of the court and
1660+22 forwarded to the appropriate crime laboratory fund as provided
1661+23 in subsection (f).
1662+24 (e) Crime laboratory funds shall be established as
1663+25 follows:
1664+26 (1) Any unit of local government which maintains a
1665+
1666+
1667+
1668+
1669+
1670+ HB3856 Enrolled - 48 - LRB103 30981 DTM 57576 b
1671+
1672+
1673+HB3856 Enrolled- 49 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 49 - LRB103 30981 DTM 57576 b
1674+ HB3856 Enrolled - 49 - LRB103 30981 DTM 57576 b
1675+1 crime laboratory may establish a crime laboratory fund
1676+2 within the office of the county or municipal treasurer.
1677+3 (2) Any combination of units of local government which
1678+4 maintains a crime laboratory may establish a crime
1679+5 laboratory fund within the office of the treasurer of the
1680+6 county where the crime laboratory is situated.
1681+7 (3) The State Crime Laboratory Fund is hereby created
1682+8 as a special fund in the State Treasury. Notwithstanding
1683+9 any other provision of law to the contrary, and in
1684+10 addition to any other transfers that may be provided by
1685+11 law, on August 20, 2021 (the effective date of Public Act
1686+12 102-505), or as soon thereafter as practical, the State
1687+13 Comptroller shall direct and the State Treasurer shall
1688+14 transfer the remaining balance from the State Offender DNA
1689+15 Identification System Fund into the State Crime Laboratory
1690+16 Fund. Upon completion of the transfer, the State Offender
1691+17 DNA Identification System Fund is dissolved, and any
1692+18 future deposits due to that Fund and any outstanding
1693+19 obligations or liabilities of that Fund shall pass to the
1694+20 State Crime Laboratory Fund.
1695+21 (f) The analysis assessment provided for in subsection (c)
1696+22 of this Section shall be forwarded to the office of the
1697+23 treasurer of the unit of local government that performed the
1698+24 analysis if that unit of local government has established a
1699+25 crime laboratory fund, or to the State Crime Laboratory Fund
1700+26 if the analysis was performed by a laboratory operated by the
1701+
1702+
1703+
1704+
1705+
1706+ HB3856 Enrolled - 49 - LRB103 30981 DTM 57576 b
1707+
1708+
1709+HB3856 Enrolled- 50 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 50 - LRB103 30981 DTM 57576 b
1710+ HB3856 Enrolled - 50 - LRB103 30981 DTM 57576 b
1711+1 Illinois State Police. If the analysis was performed by a
1712+2 crime laboratory funded by a combination of units of local
1713+3 government, the analysis assessment shall be forwarded to the
1714+4 treasurer of the county where the crime laboratory is situated
1715+5 if a crime laboratory fund has been established in that
1716+6 county. If the unit of local government or combination of
1717+7 units of local government has not established a crime
1718+8 laboratory fund, then the analysis assessment shall be
1719+9 forwarded to the State Crime Laboratory Fund.
1720+10 (g) Moneys deposited into a crime laboratory fund created
1721+11 pursuant to paragraph (1) or (2) of subsection (e) of this
1722+12 Section shall be in addition to any allocations made pursuant
1723+13 to existing law and shall be designated for the exclusive use
1724+14 of the crime laboratory. These uses may include, but are not
1725+15 limited to, the following:
1726+16 (1) costs incurred in providing analysis for
1727+17 controlled substances in connection with criminal
1728+18 investigations conducted within this State;
1729+19 (2) purchase and maintenance of equipment for use in
1730+20 performing analyses; and
1731+21 (3) continuing education, training, and professional
1732+22 development of forensic scientists regularly employed by
1733+23 these laboratories.
1734+24 (h) Moneys deposited in the State Crime Laboratory Fund
1735+25 created pursuant to paragraph (3) of subsection (d) of this
1736+26 Section shall be used by State crime laboratories as
1737+
1738+
1739+
1740+
1741+
1742+ HB3856 Enrolled - 50 - LRB103 30981 DTM 57576 b
1743+
1744+
1745+HB3856 Enrolled- 51 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 51 - LRB103 30981 DTM 57576 b
1746+ HB3856 Enrolled - 51 - LRB103 30981 DTM 57576 b
1747+1 designated by the Director of the Illinois State Police. These
1748+2 funds shall be in addition to any allocations made pursuant to
1749+3 existing law and shall be designated for the exclusive use of
1750+4 State crime laboratories or for the sexual assault evidence
1751+5 tracking system created under Section 50 of the Sexual Assault
1752+6 Evidence Submission Act. These uses may include those
1753+7 enumerated in subsection (g) of this Section.
1754+8 (Source: P.A. 101-377, eff. 8-16-19; 102-505, eff. 8-20-21;
1755+9 102-538, eff. 8-20-21; 102-813, eff. 5-13-22.)
1756+10 (730 ILCS 5/5-9-1.9)
1757+11 Sec. 5-9-1.9. DUI analysis fee.
1758+12 (a) "Crime laboratory" means a not-for-profit laboratory
1759+13 substantially funded by a single unit or combination of units
1760+14 of local government or the State of Illinois that regularly
1761+15 employs at least one person engaged in the DUI analysis of
1762+16 blood, other bodily substance, and urine for criminal justice
1763+17 agencies in criminal matters and provides testimony with
1764+18 respect to such examinations.
1765+19 "DUI analysis" means an analysis of blood, other bodily
1766+20 substance, or urine for purposes of determining whether a
1767+21 violation of Section 11-501 of the Illinois Vehicle Code has
1768+22 occurred.
1769+23 (b) (Blank).
1770+24 (c) In addition to any other disposition made under the
1771+25 provisions of the Juvenile Court Act of 1987, any minor
1772+
1773+
1774+
1775+
1776+
1777+ HB3856 Enrolled - 51 - LRB103 30981 DTM 57576 b
1778+
1779+
1780+HB3856 Enrolled- 52 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 52 - LRB103 30981 DTM 57576 b
1781+ HB3856 Enrolled - 52 - LRB103 30981 DTM 57576 b
1782+1 adjudicated delinquent for an offense which if committed by an
1783+2 adult would constitute a violation of Section 11-501 of the
1784+3 Illinois Vehicle Code shall pay a crime laboratory DUI
1785+4 analysis assessment of $150 for each adjudication. Upon
1786+5 verified petition of the minor, the court may suspend payment
1787+6 of all or part of the assessment if it finds that the minor
1788+7 does not have the ability to pay the assessment. The parent,
1789+8 guardian, or legal custodian of the minor may pay some or all
1790+9 of the assessment on the minor's behalf.
1791+10 (d) All crime laboratory DUI analysis assessments provided
1792+11 for by this Section shall be collected by the clerk of the
1793+12 court and forwarded to the appropriate crime laboratory DUI
1794+13 fund as provided in subsection (f).
1795+14 (e) Crime laboratory funds shall be established as
1796+15 follows:
1797+16 (1) A unit of local government that maintains a crime
1798+17 laboratory may establish a crime laboratory DUI fund
1799+18 within the office of the county or municipal treasurer.
1800+19 (2) Any combination of units of local government that
1801+20 maintains a crime laboratory may establish a crime
1802+21 laboratory DUI fund within the office of the treasurer of
1803+22 the county where the crime laboratory is situated.
1804+23 (3) (Blank).
1805+24 (f) The analysis assessment provided for in subsection (c)
1806+25 of this Section shall be forwarded to the office of the
1807+26 treasurer of the unit of local government that performed the
1808+
1809+
1810+
1811+
1812+
1813+ HB3856 Enrolled - 52 - LRB103 30981 DTM 57576 b
1814+
1815+
1816+HB3856 Enrolled- 53 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 53 - LRB103 30981 DTM 57576 b
1817+ HB3856 Enrolled - 53 - LRB103 30981 DTM 57576 b
1818+1 analysis if that unit of local government has established a
1819+2 crime laboratory DUI fund, or remitted to the State Treasurer
1820+3 for deposit into the State Crime Laboratory Fund if the
1821+4 analysis was performed by a laboratory operated by the
1822+5 Illinois State Police. If the analysis was performed by a
1823+6 crime laboratory funded by a combination of units of local
1824+7 government, the analysis assessment shall be forwarded to the
1825+8 treasurer of the county where the crime laboratory is situated
1826+9 if a crime laboratory DUI fund has been established in that
1827+10 county. If the unit of local government or combination of
1828+11 units of local government has not established a crime
1829+12 laboratory DUI fund, then the analysis assessment shall be
1830+13 remitted to the State Treasurer for deposit into the State
1831+14 Crime Laboratory Fund.
1832+15 (g) Moneys deposited into a crime laboratory DUI fund
1833+16 created under paragraphs (1) and (2) of subsection (e) of this
1834+17 Section shall be in addition to any allocations made pursuant
1835+18 to existing law and shall be designated for the exclusive use
1836+19 of the crime laboratory. These uses may include, but are not
1837+20 limited to, the following:
1838+21 (1) Costs incurred in providing analysis for DUI
1839+22 investigations conducted within this State.
1840+23 (2) Purchase and maintenance of equipment for use in
1841+24 performing analyses.
1842+25 (3) Continuing education, training, and professional
1843+26 development of forensic scientists regularly employed by
1844+
1845+
1846+
1847+
1848+
1849+ HB3856 Enrolled - 53 - LRB103 30981 DTM 57576 b
1850+
1851+
1852+HB3856 Enrolled- 54 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 54 - LRB103 30981 DTM 57576 b
1853+ HB3856 Enrolled - 54 - LRB103 30981 DTM 57576 b
1854+1 these laboratories.
1855+2 (h) Moneys deposited in the State Crime Laboratory Fund
1856+3 shall be used by State crime laboratories as designated by the
1857+4 Director of the Illinois State Police. These funds shall be in
1858+5 addition to any allocations made according to existing law and
1859+6 shall be designated for the exclusive use of State crime
1860+7 laboratories. These uses may include those enumerated in
1861+8 subsection (g) of this Section.
1862+9 (i) (Blank). Notwithstanding any other provision of law to
1863+10 the contrary and in addition to any other transfers that may be
1864+11 provided by law, on June 17, 2021 (the effective date of Public
1865+12 Act 102-16), or as soon thereafter as practical, the State
1866+13 Comptroller shall direct and the State Treasurer shall
1867+14 transfer the remaining balance from the State Police DUI Fund
1868+15 into the State Police Operations Assistance Fund. Upon
1869+16 completion of the transfer, the State Police DUI Fund is
1870+17 dissolved, and any future deposits due to that Fund and any
1871+18 outstanding obligations or liabilities of that Fund shall pass
1872+19 to the State Police Operations Assistance Fund.
1873+20 (Source: P.A. 102-16, eff. 6-17-21; 102-145, eff. 7-23-21;
1874+21 102-538, eff. 8-20-21; 102-813, eff. 5-13-22.)
1875+22 ARTICLE 2.
1876+23 (20 ILCS 605/605-550 rep.)
1877+24 (20 ILCS 605/605-332 rep.)
1878+
1879+
1880+
1881+
1882+
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1884+
1885+
1886+HB3856 Enrolled- 55 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 55 - LRB103 30981 DTM 57576 b
1887+ HB3856 Enrolled - 55 - LRB103 30981 DTM 57576 b
1888+1 Section 2-10. The Department of Commerce and Economic
1889+2 Opportunity Law of the Civil Administrative Code of Illinois
1890+3 is amended by repealing Section 605-332 and 605-550.
1891+4 (30 ILCS 105/5h rep.)
1892+5 (30 ILCS 105/5.543 rep.)
1893+6 (30 ILCS 105/6z-54 rep.)
1894+7 Section 2-15. The State Finance Act is amended by
1895+8 repealing Sections 5h, 5.543, and 6z-54.
1896+9 Section 2-25. The Illinois Procurement Code is amended by
1897+10 changing Section 25-55 as follows:
1898+11 (30 ILCS 500/25-55)
1899+12 Sec. 25-55. Annual reports. Every printed annual report
1900+13 produced by a State agency shall bear a statement indicating
1901+14 whether it was printed by the State of Illinois or by contract
1902+15 and indicating the printing cost per copy and the number of
1903+16 copies printed. The Department of Central Management Services
1904+17 shall prepare and submit to the General Assembly on the fourth
1905+18 Wednesday of January in each year a report setting forth with
1906+19 respect to each State agency for the calendar year immediately
1907+20 preceding the calendar year in which the report is filed the
1908+21 total quantity of annual reports printed, the total cost, and
1909+22 the cost per copy and the cost per page of the annual report of
1910+23 the State agency printed during the calendar year covered by
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1918+
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1920+ HB3856 Enrolled - 56 - LRB103 30981 DTM 57576 b
1921+1 the report.
1922+2 (Source: P.A. 90-572, eff. date - See Sec. 99-5.)
1923+3 Section 2-30. The Use Tax Act is amended by changing
1924+4 Section 9 as follows:
1925+5 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
1926+6 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
1927+7 and trailers that are required to be registered with an agency
1928+8 of this State, each retailer required or authorized to collect
1929+9 the tax imposed by this Act shall pay to the Department the
1930+10 amount of such tax (except as otherwise provided) at the time
1931+11 when he is required to file his return for the period during
1932+12 which such tax was collected, less a discount of 2.1% prior to
1933+13 January 1, 1990, and 1.75% on and after January 1, 1990, or $5
1934+14 per calendar year, whichever is greater, which is allowed to
1935+15 reimburse the retailer for expenses incurred in collecting the
1936+16 tax, keeping records, preparing and filing returns, remitting
1937+17 the tax and supplying data to the Department on request. When
1938+18 determining the discount allowed under this Section, retailers
1939+19 shall include the amount of tax that would have been due at the
1940+20 6.25% rate but for the 1.25% rate imposed on sales tax holiday
1941+21 items under Public Act 102-700 this amendatory Act of the
1942+22 102nd General Assembly. The discount under this Section is not
1943+23 allowed for the 1.25% portion of taxes paid on aviation fuel
1944+24 that is subject to the revenue use requirements of 49 U.S.C.
1945+
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1954+ HB3856 Enrolled - 57 - LRB103 30981 DTM 57576 b
1955+1 47107(b) and 49 U.S.C. 47133. When determining the discount
1956+2 allowed under this Section, retailers shall include the amount
1957+3 of tax that would have been due at the 1% rate but for the 0%
1958+4 rate imposed under Public Act 102-700 this amendatory Act of
1959+5 the 102nd General Assembly. In the case of retailers who
1960+6 report and pay the tax on a transaction by transaction basis,
1961+7 as provided in this Section, such discount shall be taken with
1962+8 each such tax remittance instead of when such retailer files
1963+9 his periodic return. The discount allowed under this Section
1964+10 is allowed only for returns that are filed in the manner
1965+11 required by this Act. The Department may disallow the discount
1966+12 for retailers whose certificate of registration is revoked at
1967+13 the time the return is filed, but only if the Department's
1968+14 decision to revoke the certificate of registration has become
1969+15 final. A retailer need not remit that part of any tax collected
1970+16 by him to the extent that he is required to remit and does
1971+17 remit the tax imposed by the Retailers' Occupation Tax Act,
1972+18 with respect to the sale of the same property.
1973+19 Where such tangible personal property is sold under a
1974+20 conditional sales contract, or under any other form of sale
1975+21 wherein the payment of the principal sum, or a part thereof, is
1976+22 extended beyond the close of the period for which the return is
1977+23 filed, the retailer, in collecting the tax (except as to motor
1978+24 vehicles, watercraft, aircraft, and trailers that are required
1979+25 to be registered with an agency of this State), may collect for
1980+26 each tax return period, only the tax applicable to that part of
1981+
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1991+1 the selling price actually received during such tax return
1992+2 period.
1993+3 Except as provided in this Section, on or before the
1994+4 twentieth day of each calendar month, such retailer shall file
1995+5 a return for the preceding calendar month. Such return shall
1996+6 be filed on forms prescribed by the Department and shall
1997+7 furnish such information as the Department may reasonably
1998+8 require. The return shall include the gross receipts on food
1999+9 for human consumption that is to be consumed off the premises
2000+10 where it is sold (other than alcoholic beverages, food
2001+11 consisting of or infused with adult use cannabis, soft drinks,
2002+12 and food that has been prepared for immediate consumption)
2003+13 which were received during the preceding calendar month,
2004+14 quarter, or year, as appropriate, and upon which tax would
2005+15 have been due but for the 0% rate imposed under Public Act
2006+16 102-700 this amendatory Act of the 102nd General Assembly. The
2007+17 return shall also include the amount of tax that would have
2008+18 been due on food for human consumption that is to be consumed
2009+19 off the premises where it is sold (other than alcoholic
2010+20 beverages, food consisting of or infused with adult use
2011+21 cannabis, soft drinks, and food that has been prepared for
2012+22 immediate consumption) but for the 0% rate imposed under
2013+23 Public Act 102-700 this amendatory Act of the 102nd General
2014+24 Assembly.
2015+25 On and after January 1, 2018, except for returns required
2016+26 to be filed prior to January 1, 2023 for motor vehicles,
2017+
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2026+ HB3856 Enrolled - 59 - LRB103 30981 DTM 57576 b
2027+1 watercraft, aircraft, and trailers that are required to be
2028+2 registered with an agency of this State, with respect to
2029+3 retailers whose annual gross receipts average $20,000 or more,
2030+4 all returns required to be filed pursuant to this Act shall be
2031+5 filed electronically. On and after January 1, 2023, with
2032+6 respect to retailers whose annual gross receipts average
2033+7 $20,000 or more, all returns required to be filed pursuant to
2034+8 this Act, including, but not limited to, returns for motor
2035+9 vehicles, watercraft, aircraft, and trailers that are required
2036+10 to be registered with an agency of this State, shall be filed
2037+11 electronically. Retailers who demonstrate that they do not
2038+12 have access to the Internet or demonstrate hardship in filing
2039+13 electronically may petition the Department to waive the
2040+14 electronic filing requirement.
2041+15 The Department may require returns to be filed on a
2042+16 quarterly basis. If so required, a return for each calendar
2043+17 quarter shall be filed on or before the twentieth day of the
2044+18 calendar month following the end of such calendar quarter. The
2045+19 taxpayer shall also file a return with the Department for each
2046+20 of the first two months of each calendar quarter, on or before
2047+21 the twentieth day of the following calendar month, stating:
2048+22 1. The name of the seller;
2049+23 2. The address of the principal place of business from
2050+24 which he engages in the business of selling tangible
2051+25 personal property at retail in this State;
2052+26 3. The total amount of taxable receipts received by
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2063+1 him during the preceding calendar month from sales of
2064+2 tangible personal property by him during such preceding
2065+3 calendar month, including receipts from charge and time
2066+4 sales, but less all deductions allowed by law;
2067+5 4. The amount of credit provided in Section 2d of this
2068+6 Act;
2069+7 5. The amount of tax due;
2070+8 5-5. The signature of the taxpayer; and
2071+9 6. Such other reasonable information as the Department
2072+10 may require.
2073+11 Each retailer required or authorized to collect the tax
2074+12 imposed by this Act on aviation fuel sold at retail in this
2075+13 State during the preceding calendar month shall, instead of
2076+14 reporting and paying tax on aviation fuel as otherwise
2077+15 required by this Section, report and pay such tax on a separate
2078+16 aviation fuel tax return. The requirements related to the
2079+17 return shall be as otherwise provided in this Section.
2080+18 Notwithstanding any other provisions of this Act to the
2081+19 contrary, retailers collecting tax on aviation fuel shall file
2082+20 all aviation fuel tax returns and shall make all aviation fuel
2083+21 tax payments by electronic means in the manner and form
2084+22 required by the Department. For purposes of this Section,
2085+23 "aviation fuel" means jet fuel and aviation gasoline.
2086+24 If a taxpayer fails to sign a return within 30 days after
2087+25 the proper notice and demand for signature by the Department,
2088+26 the return shall be considered valid and any amount shown to be
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2099+1 due on the return shall be deemed assessed.
2100+2 Notwithstanding any other provision of this Act to the
2101+3 contrary, retailers subject to tax on cannabis shall file all
2102+4 cannabis tax returns and shall make all cannabis tax payments
2103+5 by electronic means in the manner and form required by the
2104+6 Department.
2105+7 Beginning October 1, 1993, a taxpayer who has an average
2106+8 monthly tax liability of $150,000 or more shall make all
2107+9 payments required by rules of the Department by electronic
2108+10 funds transfer. Beginning October 1, 1994, a taxpayer who has
2109+11 an average monthly tax liability of $100,000 or more shall
2110+12 make all payments required by rules of the Department by
2111+13 electronic funds transfer. Beginning October 1, 1995, a
2112+14 taxpayer who has an average monthly tax liability of $50,000
2113+15 or more shall make all payments required by rules of the
2114+16 Department by electronic funds transfer. Beginning October 1,
2115+17 2000, a taxpayer who has an annual tax liability of $200,000 or
2116+18 more shall make all payments required by rules of the
2117+19 Department by electronic funds transfer. The term "annual tax
2118+20 liability" shall be the sum of the taxpayer's liabilities
2119+21 under this Act, and under all other State and local occupation
2120+22 and use tax laws administered by the Department, for the
2121+23 immediately preceding calendar year. The term "average monthly
2122+24 tax liability" means the sum of the taxpayer's liabilities
2123+25 under this Act, and under all other State and local occupation
2124+26 and use tax laws administered by the Department, for the
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2135+1 immediately preceding calendar year divided by 12. Beginning
2136+2 on October 1, 2002, a taxpayer who has a tax liability in the
2137+3 amount set forth in subsection (b) of Section 2505-210 of the
2138+4 Department of Revenue Law shall make all payments required by
2139+5 rules of the Department by electronic funds transfer.
2140+6 Before August 1 of each year beginning in 1993, the
2141+7 Department shall notify all taxpayers required to make
2142+8 payments by electronic funds transfer. All taxpayers required
2143+9 to make payments by electronic funds transfer shall make those
2144+10 payments for a minimum of one year beginning on October 1.
2145+11 Any taxpayer not required to make payments by electronic
2146+12 funds transfer may make payments by electronic funds transfer
2147+13 with the permission of the Department.
2148+14 All taxpayers required to make payment by electronic funds
2149+15 transfer and any taxpayers authorized to voluntarily make
2150+16 payments by electronic funds transfer shall make those
2151+17 payments in the manner authorized by the Department.
2152+18 The Department shall adopt such rules as are necessary to
2153+19 effectuate a program of electronic funds transfer and the
2154+20 requirements of this Section.
2155+21 Before October 1, 2000, if the taxpayer's average monthly
2156+22 tax liability to the Department under this Act, the Retailers'
2157+23 Occupation Tax Act, the Service Occupation Tax Act, the
2158+24 Service Use Tax Act was $10,000 or more during the preceding 4
2159+25 complete calendar quarters, he shall file a return with the
2160+26 Department each month by the 20th day of the month next
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2171+1 following the month during which such tax liability is
2172+2 incurred and shall make payments to the Department on or
2173+3 before the 7th, 15th, 22nd and last day of the month during
2174+4 which such liability is incurred. On and after October 1,
2175+5 2000, if the taxpayer's average monthly tax liability to the
2176+6 Department under this Act, the Retailers' Occupation Tax Act,
2177+7 the Service Occupation Tax Act, and the Service Use Tax Act was
2178+8 $20,000 or more during the preceding 4 complete calendar
2179+9 quarters, he shall file a return with the Department each
2180+10 month by the 20th day of the month next following the month
2181+11 during which such tax liability is incurred and shall make
2182+12 payment to the Department on or before the 7th, 15th, 22nd and
2183+13 last day of the month during which such liability is incurred.
2184+14 If the month during which such tax liability is incurred began
2185+15 prior to January 1, 1985, each payment shall be in an amount
2186+16 equal to 1/4 of the taxpayer's actual liability for the month
2187+17 or an amount set by the Department not to exceed 1/4 of the
2188+18 average monthly liability of the taxpayer to the Department
2189+19 for the preceding 4 complete calendar quarters (excluding the
2190+20 month of highest liability and the month of lowest liability
2191+21 in such 4 quarter period). If the month during which such tax
2192+22 liability is incurred begins on or after January 1, 1985, and
2193+23 prior to January 1, 1987, each payment shall be in an amount
2194+24 equal to 22.5% of the taxpayer's actual liability for the
2195+25 month or 27.5% of the taxpayer's liability for the same
2196+26 calendar month of the preceding year. If the month during
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2207+1 which such tax liability is incurred begins on or after
2208+2 January 1, 1987, and prior to January 1, 1988, each payment
2209+3 shall be in an amount equal to 22.5% of the taxpayer's actual
2210+4 liability for the month or 26.25% of the taxpayer's liability
2211+5 for the same calendar month of the preceding year. If the month
2212+6 during which such tax liability is incurred begins on or after
2213+7 January 1, 1988, and prior to January 1, 1989, or begins on or
2214+8 after January 1, 1996, each payment shall be in an amount equal
2215+9 to 22.5% of the taxpayer's actual liability for the month or
2216+10 25% of the taxpayer's liability for the same calendar month of
2217+11 the preceding year. If the month during which such tax
2218+12 liability is incurred begins on or after January 1, 1989, and
2219+13 prior to January 1, 1996, each payment shall be in an amount
2220+14 equal to 22.5% of the taxpayer's actual liability for the
2221+15 month or 25% of the taxpayer's liability for the same calendar
2222+16 month of the preceding year or 100% of the taxpayer's actual
2223+17 liability for the quarter monthly reporting period. The amount
2224+18 of such quarter monthly payments shall be credited against the
2225+19 final tax liability of the taxpayer's return for that month.
2226+20 Before October 1, 2000, once applicable, the requirement of
2227+21 the making of quarter monthly payments to the Department shall
2228+22 continue until such taxpayer's average monthly liability to
2229+23 the Department during the preceding 4 complete calendar
2230+24 quarters (excluding the month of highest liability and the
2231+25 month of lowest liability) is less than $9,000, or until such
2232+26 taxpayer's average monthly liability to the Department as
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2243+1 computed for each calendar quarter of the 4 preceding complete
2244+2 calendar quarter period is less than $10,000. However, if a
2245+3 taxpayer can show the Department that a substantial change in
2246+4 the taxpayer's business has occurred which causes the taxpayer
2247+5 to anticipate that his average monthly tax liability for the
2248+6 reasonably foreseeable future will fall below the $10,000
2249+7 threshold stated above, then such taxpayer may petition the
2250+8 Department for change in such taxpayer's reporting status. On
2251+9 and after October 1, 2000, once applicable, the requirement of
2252+10 the making of quarter monthly payments to the Department shall
2253+11 continue until such taxpayer's average monthly liability to
2254+12 the Department during the preceding 4 complete calendar
2255+13 quarters (excluding the month of highest liability and the
2256+14 month of lowest liability) is less than $19,000 or until such
2257+15 taxpayer's average monthly liability to the Department as
2258+16 computed for each calendar quarter of the 4 preceding complete
2259+17 calendar quarter period is less than $20,000. However, if a
2260+18 taxpayer can show the Department that a substantial change in
2261+19 the taxpayer's business has occurred which causes the taxpayer
2262+20 to anticipate that his average monthly tax liability for the
2263+21 reasonably foreseeable future will fall below the $20,000
2264+22 threshold stated above, then such taxpayer may petition the
2265+23 Department for a change in such taxpayer's reporting status.
2266+24 The Department shall change such taxpayer's reporting status
2267+25 unless it finds that such change is seasonal in nature and not
2268+26 likely to be long term. Quarter monthly payment status shall
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2279+1 be determined under this paragraph as if the rate reduction to
2280+2 1.25% in Public Act 102-700 this amendatory Act of the 102nd
2281+3 General Assembly on sales tax holiday items had not occurred.
2282+4 For quarter monthly payments due on or after July 1, 2023 and
2283+5 through June 30, 2024, "25% of the taxpayer's liability for
2284+6 the same calendar month of the preceding year" shall be
2285+7 determined as if the rate reduction to 1.25% in Public Act
2286+8 102-700 this amendatory Act of the 102nd General Assembly on
2287+9 sales tax holiday items had not occurred. Quarter monthly
2288+10 payment status shall be determined under this paragraph as if
2289+11 the rate reduction to 0% in Public Act 102-700 this amendatory
2290+12 Act of the 102nd General Assembly on food for human
2291+13 consumption that is to be consumed off the premises where it is
2292+14 sold (other than alcoholic beverages, food consisting of or
2293+15 infused with adult use cannabis, soft drinks, and food that
2294+16 has been prepared for immediate consumption) had not occurred.
2295+17 For quarter monthly payments due under this paragraph on or
2296+18 after July 1, 2023 and through June 30, 2024, "25% of the
2297+19 taxpayer's liability for the same calendar month of the
2298+20 preceding year" shall be determined as if the rate reduction
2299+21 to 0% in Public Act 102-700 this amendatory Act of the 102nd
2300+22 General Assembly had not occurred. If any such quarter monthly
2301+23 payment is not paid at the time or in the amount required by
2302+24 this Section, then the taxpayer shall be liable for penalties
2303+25 and interest on the difference between the minimum amount due
2304+26 and the amount of such quarter monthly payment actually and
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2315+1 timely paid, except insofar as the taxpayer has previously
2316+2 made payments for that month to the Department in excess of the
2317+3 minimum payments previously due as provided in this Section.
2318+4 The Department shall make reasonable rules and regulations to
2319+5 govern the quarter monthly payment amount and quarter monthly
2320+6 payment dates for taxpayers who file on other than a calendar
2321+7 monthly basis.
2322+8 If any such payment provided for in this Section exceeds
2323+9 the taxpayer's liabilities under this Act, the Retailers'
2324+10 Occupation Tax Act, the Service Occupation Tax Act and the
2325+11 Service Use Tax Act, as shown by an original monthly return,
2326+12 the Department shall issue to the taxpayer a credit memorandum
2327+13 no later than 30 days after the date of payment, which
2328+14 memorandum may be submitted by the taxpayer to the Department
2329+15 in payment of tax liability subsequently to be remitted by the
2330+16 taxpayer to the Department or be assigned by the taxpayer to a
2331+17 similar taxpayer under this Act, the Retailers' Occupation Tax
2332+18 Act, the Service Occupation Tax Act or the Service Use Tax Act,
2333+19 in accordance with reasonable rules and regulations to be
2334+20 prescribed by the Department, except that if such excess
2335+21 payment is shown on an original monthly return and is made
2336+22 after December 31, 1986, no credit memorandum shall be issued,
2337+23 unless requested by the taxpayer. If no such request is made,
2338+24 the taxpayer may credit such excess payment against tax
2339+25 liability subsequently to be remitted by the taxpayer to the
2340+26 Department under this Act, the Retailers' Occupation Tax Act,
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2351+1 the Service Occupation Tax Act or the Service Use Tax Act, in
2352+2 accordance with reasonable rules and regulations prescribed by
2353+3 the Department. If the Department subsequently determines that
2354+4 all or any part of the credit taken was not actually due to the
2355+5 taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
2356+6 be reduced by 2.1% or 1.75% of the difference between the
2357+7 credit taken and that actually due, and the taxpayer shall be
2358+8 liable for penalties and interest on such difference.
2359+9 If the retailer is otherwise required to file a monthly
2360+10 return and if the retailer's average monthly tax liability to
2361+11 the Department does not exceed $200, the Department may
2362+12 authorize his returns to be filed on a quarter annual basis,
2363+13 with the return for January, February, and March of a given
2364+14 year being due by April 20 of such year; with the return for
2365+15 April, May and June of a given year being due by July 20 of
2366+16 such year; with the return for July, August and September of a
2367+17 given year being due by October 20 of such year, and with the
2368+18 return for October, November and December of a given year
2369+19 being due by January 20 of the following year.
2370+20 If the retailer is otherwise required to file a monthly or
2371+21 quarterly return and if the retailer's average monthly tax
2372+22 liability to the Department does not exceed $50, the
2373+23 Department may authorize his returns to be filed on an annual
2374+24 basis, with the return for a given year being due by January 20
2375+25 of the following year.
2376+26 Such quarter annual and annual returns, as to form and
2377+
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2387+1 substance, shall be subject to the same requirements as
2388+2 monthly returns.
2389+3 Notwithstanding any other provision in this Act concerning
2390+4 the time within which a retailer may file his return, in the
2391+5 case of any retailer who ceases to engage in a kind of business
2392+6 which makes him responsible for filing returns under this Act,
2393+7 such retailer shall file a final return under this Act with the
2394+8 Department not more than one month after discontinuing such
2395+9 business.
2396+10 In addition, with respect to motor vehicles, watercraft,
2397+11 aircraft, and trailers that are required to be registered with
2398+12 an agency of this State, except as otherwise provided in this
2399+13 Section, every retailer selling this kind of tangible personal
2400+14 property shall file, with the Department, upon a form to be
2401+15 prescribed and supplied by the Department, a separate return
2402+16 for each such item of tangible personal property which the
2403+17 retailer sells, except that if, in the same transaction, (i) a
2404+18 retailer of aircraft, watercraft, motor vehicles or trailers
2405+19 transfers more than one aircraft, watercraft, motor vehicle or
2406+20 trailer to another aircraft, watercraft, motor vehicle or
2407+21 trailer retailer for the purpose of resale or (ii) a retailer
2408+22 of aircraft, watercraft, motor vehicles, or trailers transfers
2409+23 more than one aircraft, watercraft, motor vehicle, or trailer
2410+24 to a purchaser for use as a qualifying rolling stock as
2411+25 provided in Section 3-55 of this Act, then that seller may
2412+26 report the transfer of all the aircraft, watercraft, motor
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2423+1 vehicles or trailers involved in that transaction to the
2424+2 Department on the same uniform invoice-transaction reporting
2425+3 return form. For purposes of this Section, "watercraft" means
2426+4 a Class 2, Class 3, or Class 4 watercraft as defined in Section
2427+5 3-2 of the Boat Registration and Safety Act, a personal
2428+6 watercraft, or any boat equipped with an inboard motor.
2429+7 In addition, with respect to motor vehicles, watercraft,
2430+8 aircraft, and trailers that are required to be registered with
2431+9 an agency of this State, every person who is engaged in the
2432+10 business of leasing or renting such items and who, in
2433+11 connection with such business, sells any such item to a
2434+12 retailer for the purpose of resale is, notwithstanding any
2435+13 other provision of this Section to the contrary, authorized to
2436+14 meet the return-filing requirement of this Act by reporting
2437+15 the transfer of all the aircraft, watercraft, motor vehicles,
2438+16 or trailers transferred for resale during a month to the
2439+17 Department on the same uniform invoice-transaction reporting
2440+18 return form on or before the 20th of the month following the
2441+19 month in which the transfer takes place. Notwithstanding any
2442+20 other provision of this Act to the contrary, all returns filed
2443+21 under this paragraph must be filed by electronic means in the
2444+22 manner and form as required by the Department.
2445+23 The transaction reporting return in the case of motor
2446+24 vehicles or trailers that are required to be registered with
2447+25 an agency of this State, shall be the same document as the
2448+26 Uniform Invoice referred to in Section 5-402 of the Illinois
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2459+1 Vehicle Code and must show the name and address of the seller;
2460+2 the name and address of the purchaser; the amount of the
2461+3 selling price including the amount allowed by the retailer for
2462+4 traded-in property, if any; the amount allowed by the retailer
2463+5 for the traded-in tangible personal property, if any, to the
2464+6 extent to which Section 2 of this Act allows an exemption for
2465+7 the value of traded-in property; the balance payable after
2466+8 deducting such trade-in allowance from the total selling
2467+9 price; the amount of tax due from the retailer with respect to
2468+10 such transaction; the amount of tax collected from the
2469+11 purchaser by the retailer on such transaction (or satisfactory
2470+12 evidence that such tax is not due in that particular instance,
2471+13 if that is claimed to be the fact); the place and date of the
2472+14 sale; a sufficient identification of the property sold; such
2473+15 other information as is required in Section 5-402 of the
2474+16 Illinois Vehicle Code, and such other information as the
2475+17 Department may reasonably require.
2476+18 The transaction reporting return in the case of watercraft
2477+19 and aircraft must show the name and address of the seller; the
2478+20 name and address of the purchaser; the amount of the selling
2479+21 price including the amount allowed by the retailer for
2480+22 traded-in property, if any; the amount allowed by the retailer
2481+23 for the traded-in tangible personal property, if any, to the
2482+24 extent to which Section 2 of this Act allows an exemption for
2483+25 the value of traded-in property; the balance payable after
2484+26 deducting such trade-in allowance from the total selling
2485+
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2495+1 price; the amount of tax due from the retailer with respect to
2496+2 such transaction; the amount of tax collected from the
2497+3 purchaser by the retailer on such transaction (or satisfactory
2498+4 evidence that such tax is not due in that particular instance,
2499+5 if that is claimed to be the fact); the place and date of the
2500+6 sale, a sufficient identification of the property sold, and
2501+7 such other information as the Department may reasonably
2502+8 require.
2503+9 Such transaction reporting return shall be filed not later
2504+10 than 20 days after the date of delivery of the item that is
2505+11 being sold, but may be filed by the retailer at any time sooner
2506+12 than that if he chooses to do so. The transaction reporting
2507+13 return and tax remittance or proof of exemption from the tax
2508+14 that is imposed by this Act may be transmitted to the
2509+15 Department by way of the State agency with which, or State
2510+16 officer with whom, the tangible personal property must be
2511+17 titled or registered (if titling or registration is required)
2512+18 if the Department and such agency or State officer determine
2513+19 that this procedure will expedite the processing of
2514+20 applications for title or registration.
2515+21 With each such transaction reporting return, the retailer
2516+22 shall remit the proper amount of tax due (or shall submit
2517+23 satisfactory evidence that the sale is not taxable if that is
2518+24 the case), to the Department or its agents, whereupon the
2519+25 Department shall issue, in the purchaser's name, a tax receipt
2520+26 (or a certificate of exemption if the Department is satisfied
2521+
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2531+1 that the particular sale is tax exempt) which such purchaser
2532+2 may submit to the agency with which, or State officer with
2533+3 whom, he must title or register the tangible personal property
2534+4 that is involved (if titling or registration is required) in
2535+5 support of such purchaser's application for an Illinois
2536+6 certificate or other evidence of title or registration to such
2537+7 tangible personal property.
2538+8 No retailer's failure or refusal to remit tax under this
2539+9 Act precludes a user, who has paid the proper tax to the
2540+10 retailer, from obtaining his certificate of title or other
2541+11 evidence of title or registration (if titling or registration
2542+12 is required) upon satisfying the Department that such user has
2543+13 paid the proper tax (if tax is due) to the retailer. The
2544+14 Department shall adopt appropriate rules to carry out the
2545+15 mandate of this paragraph.
2546+16 If the user who would otherwise pay tax to the retailer
2547+17 wants the transaction reporting return filed and the payment
2548+18 of tax or proof of exemption made to the Department before the
2549+19 retailer is willing to take these actions and such user has not
2550+20 paid the tax to the retailer, such user may certify to the fact
2551+21 of such delay by the retailer, and may (upon the Department
2552+22 being satisfied of the truth of such certification) transmit
2553+23 the information required by the transaction reporting return
2554+24 and the remittance for tax or proof of exemption directly to
2555+25 the Department and obtain his tax receipt or exemption
2556+26 determination, in which event the transaction reporting return
2557+
2558+
2559+
2560+
2561+
2562+ HB3856 Enrolled - 73 - LRB103 30981 DTM 57576 b
2563+
2564+
2565+HB3856 Enrolled- 74 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 74 - LRB103 30981 DTM 57576 b
2566+ HB3856 Enrolled - 74 - LRB103 30981 DTM 57576 b
2567+1 and tax remittance (if a tax payment was required) shall be
2568+2 credited by the Department to the proper retailer's account
2569+3 with the Department, but without the 2.1% or 1.75% discount
2570+4 provided for in this Section being allowed. When the user pays
2571+5 the tax directly to the Department, he shall pay the tax in the
2572+6 same amount and in the same form in which it would be remitted
2573+7 if the tax had been remitted to the Department by the retailer.
2574+8 Where a retailer collects the tax with respect to the
2575+9 selling price of tangible personal property which he sells and
2576+10 the purchaser thereafter returns such tangible personal
2577+11 property and the retailer refunds the selling price thereof to
2578+12 the purchaser, such retailer shall also refund, to the
2579+13 purchaser, the tax so collected from the purchaser. When
2580+14 filing his return for the period in which he refunds such tax
2581+15 to the purchaser, the retailer may deduct the amount of the tax
2582+16 so refunded by him to the purchaser from any other use tax
2583+17 which such retailer may be required to pay or remit to the
2584+18 Department, as shown by such return, if the amount of the tax
2585+19 to be deducted was previously remitted to the Department by
2586+20 such retailer. If the retailer has not previously remitted the
2587+21 amount of such tax to the Department, he is entitled to no
2588+22 deduction under this Act upon refunding such tax to the
2589+23 purchaser.
2590+24 Any retailer filing a return under this Section shall also
2591+25 include (for the purpose of paying tax thereon) the total tax
2592+26 covered by such return upon the selling price of tangible
2593+
2594+
2595+
2596+
2597+
2598+ HB3856 Enrolled - 74 - LRB103 30981 DTM 57576 b
2599+
2600+
2601+HB3856 Enrolled- 75 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 75 - LRB103 30981 DTM 57576 b
2602+ HB3856 Enrolled - 75 - LRB103 30981 DTM 57576 b
2603+1 personal property purchased by him at retail from a retailer,
2604+2 but as to which the tax imposed by this Act was not collected
2605+3 from the retailer filing such return, and such retailer shall
2606+4 remit the amount of such tax to the Department when filing such
2607+5 return.
2608+6 If experience indicates such action to be practicable, the
2609+7 Department may prescribe and furnish a combination or joint
2610+8 return which will enable retailers, who are required to file
2611+9 returns hereunder and also under the Retailers' Occupation Tax
2612+10 Act, to furnish all the return information required by both
2613+11 Acts on the one form.
2614+12 Where the retailer has more than one business registered
2615+13 with the Department under separate registration under this
2616+14 Act, such retailer may not file each return that is due as a
2617+15 single return covering all such registered businesses, but
2618+16 shall file separate returns for each such registered business.
2619+17 Beginning January 1, 1990, each month the Department shall
2620+18 pay into the State and Local Sales Tax Reform Fund, a special
2621+19 fund in the State Treasury which is hereby created, the net
2622+20 revenue realized for the preceding month from the 1% tax
2623+21 imposed under this Act.
2624+22 Beginning January 1, 1990, each month the Department shall
2625+23 pay into the County and Mass Transit District Fund 4% of the
2626+24 net revenue realized for the preceding month from the 6.25%
2627+25 general rate on the selling price of tangible personal
2628+26 property which is purchased outside Illinois at retail from a
2629+
2630+
2631+
2632+
2633+
2634+ HB3856 Enrolled - 75 - LRB103 30981 DTM 57576 b
2635+
2636+
2637+HB3856 Enrolled- 76 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 76 - LRB103 30981 DTM 57576 b
2638+ HB3856 Enrolled - 76 - LRB103 30981 DTM 57576 b
2639+1 retailer and which is titled or registered by an agency of this
2640+2 State's government.
2641+3 Beginning January 1, 1990, each month the Department shall
2642+4 pay into the State and Local Sales Tax Reform Fund, a special
2643+5 fund in the State Treasury, 20% of the net revenue realized for
2644+6 the preceding month from the 6.25% general rate on the selling
2645+7 price of tangible personal property, other than (i) tangible
2646+8 personal property which is purchased outside Illinois at
2647+9 retail from a retailer and which is titled or registered by an
2648+10 agency of this State's government and (ii) aviation fuel sold
2649+11 on or after December 1, 2019. This exception for aviation fuel
2650+12 only applies for so long as the revenue use requirements of 49
2651+13 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
2652+14 For aviation fuel sold on or after December 1, 2019, each
2653+15 month the Department shall pay into the State Aviation Program
2654+16 Fund 20% of the net revenue realized for the preceding month
2655+17 from the 6.25% general rate on the selling price of aviation
2656+18 fuel, less an amount estimated by the Department to be
2657+19 required for refunds of the 20% portion of the tax on aviation
2658+20 fuel under this Act, which amount shall be deposited into the
2659+21 Aviation Fuel Sales Tax Refund Fund. The Department shall only
2660+22 pay moneys into the State Aviation Program Fund and the
2661+23 Aviation Fuels Sales Tax Refund Fund under this Act for so long
2662+24 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
2663+25 U.S.C. 47133 are binding on the State.
2664+26 Beginning August 1, 2000, each month the Department shall
2665+
2666+
2667+
2668+
2669+
2670+ HB3856 Enrolled - 76 - LRB103 30981 DTM 57576 b
2671+
2672+
2673+HB3856 Enrolled- 77 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 77 - LRB103 30981 DTM 57576 b
2674+ HB3856 Enrolled - 77 - LRB103 30981 DTM 57576 b
2675+1 pay into the State and Local Sales Tax Reform Fund 100% of the
2676+2 net revenue realized for the preceding month from the 1.25%
2677+3 rate on the selling price of motor fuel and gasohol. If, in any
2678+4 month, the tax on sales tax holiday items, as defined in
2679+5 Section 3-6, is imposed at the rate of 1.25%, then the
2680+6 Department shall pay 100% of the net revenue realized for that
2681+7 month from the 1.25% rate on the selling price of sales tax
2682+8 holiday items into the State and Local Sales Tax Reform Fund.
2683+9 Beginning January 1, 1990, each month the Department shall
2684+10 pay into the Local Government Tax Fund 16% of the net revenue
2685+11 realized for the preceding month from the 6.25% general rate
2686+12 on the selling price of tangible personal property which is
2687+13 purchased outside Illinois at retail from a retailer and which
2688+14 is titled or registered by an agency of this State's
2689+15 government.
2690+16 Beginning October 1, 2009, each month the Department shall
2691+17 pay into the Capital Projects Fund an amount that is equal to
2692+18 an amount estimated by the Department to represent 80% of the
2693+19 net revenue realized for the preceding month from the sale of
2694+20 candy, grooming and hygiene products, and soft drinks that had
2695+21 been taxed at a rate of 1% prior to September 1, 2009 but that
2696+22 are now taxed at 6.25%.
2697+23 Beginning July 1, 2011, each month the Department shall
2698+24 pay into the Clean Air Act Permit Fund 80% of the net revenue
2699+25 realized for the preceding month from the 6.25% general rate
2700+26 on the selling price of sorbents used in Illinois in the
2701+
2702+
2703+
2704+
2705+
2706+ HB3856 Enrolled - 77 - LRB103 30981 DTM 57576 b
2707+
2708+
2709+HB3856 Enrolled- 78 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 78 - LRB103 30981 DTM 57576 b
2710+ HB3856 Enrolled - 78 - LRB103 30981 DTM 57576 b
2711+1 process of sorbent injection as used to comply with the
2712+2 Environmental Protection Act or the federal Clean Air Act, but
2713+3 the total payment into the Clean Air Act Permit Fund under this
2714+4 Act and the Retailers' Occupation Tax Act shall not exceed
2715+5 $2,000,000 in any fiscal year.
2716+6 Beginning July 1, 2013, each month the Department shall
2717+7 pay into the Underground Storage Tank Fund from the proceeds
2718+8 collected under this Act, the Service Use Tax Act, the Service
2719+9 Occupation Tax Act, and the Retailers' Occupation Tax Act an
2720+10 amount equal to the average monthly deficit in the Underground
2721+11 Storage Tank Fund during the prior year, as certified annually
2722+12 by the Illinois Environmental Protection Agency, but the total
2723+13 payment into the Underground Storage Tank Fund under this Act,
2724+14 the Service Use Tax Act, the Service Occupation Tax Act, and
2725+15 the Retailers' Occupation Tax Act shall not exceed $18,000,000
2726+16 in any State fiscal year. As used in this paragraph, the
2727+17 "average monthly deficit" shall be equal to the difference
2728+18 between the average monthly claims for payment by the fund and
2729+19 the average monthly revenues deposited into the fund,
2730+20 excluding payments made pursuant to this paragraph.
2731+21 Beginning July 1, 2015, of the remainder of the moneys
2732+22 received by the Department under this Act, the Service Use Tax
2733+23 Act, the Service Occupation Tax Act, and the Retailers'
2734+24 Occupation Tax Act, each month the Department shall deposit
2735+25 $500,000 into the State Crime Laboratory Fund.
2736+26 Of the remainder of the moneys received by the Department
2737+
2738+
2739+
2740+
2741+
2742+ HB3856 Enrolled - 78 - LRB103 30981 DTM 57576 b
2743+
2744+
2745+HB3856 Enrolled- 79 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 79 - LRB103 30981 DTM 57576 b
2746+ HB3856 Enrolled - 79 - LRB103 30981 DTM 57576 b
2747+1 pursuant to this Act, (a) 1.75% thereof shall be paid into the
2748+2 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
2749+3 and after July 1, 1989, 3.8% thereof shall be paid into the
2750+4 Build Illinois Fund; provided, however, that if in any fiscal
2751+5 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
2752+6 may be, of the moneys received by the Department and required
2753+7 to be paid into the Build Illinois Fund pursuant to Section 3
2754+8 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
2755+9 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
2756+10 Service Occupation Tax Act, such Acts being hereinafter called
2757+11 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
2758+12 may be, of moneys being hereinafter called the "Tax Act
2759+13 Amount", and (2) the amount transferred to the Build Illinois
2760+14 Fund from the State and Local Sales Tax Reform Fund shall be
2761+15 less than the Annual Specified Amount (as defined in Section 3
2762+16 of the Retailers' Occupation Tax Act), an amount equal to the
2763+17 difference shall be immediately paid into the Build Illinois
2764+18 Fund from other moneys received by the Department pursuant to
2765+19 the Tax Acts; and further provided, that if on the last
2766+20 business day of any month the sum of (1) the Tax Act Amount
2767+21 required to be deposited into the Build Illinois Bond Account
2768+22 in the Build Illinois Fund during such month and (2) the amount
2769+23 transferred during such month to the Build Illinois Fund from
2770+24 the State and Local Sales Tax Reform Fund shall have been less
2771+25 than 1/12 of the Annual Specified Amount, an amount equal to
2772+26 the difference shall be immediately paid into the Build
2773+
2774+
2775+
2776+
2777+
2778+ HB3856 Enrolled - 79 - LRB103 30981 DTM 57576 b
2779+
2780+
2781+HB3856 Enrolled- 80 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 80 - LRB103 30981 DTM 57576 b
2782+ HB3856 Enrolled - 80 - LRB103 30981 DTM 57576 b
2783+1 Illinois Fund from other moneys received by the Department
2784+2 pursuant to the Tax Acts; and, further provided, that in no
2785+3 event shall the payments required under the preceding proviso
2786+4 result in aggregate payments into the Build Illinois Fund
2787+5 pursuant to this clause (b) for any fiscal year in excess of
2788+6 the greater of (i) the Tax Act Amount or (ii) the Annual
2789+7 Specified Amount for such fiscal year; and, further provided,
2790+8 that the amounts payable into the Build Illinois Fund under
2791+9 this clause (b) shall be payable only until such time as the
2792+10 aggregate amount on deposit under each trust indenture
2793+11 securing Bonds issued and outstanding pursuant to the Build
2794+12 Illinois Bond Act is sufficient, taking into account any
2795+13 future investment income, to fully provide, in accordance with
2796+14 such indenture, for the defeasance of or the payment of the
2797+15 principal of, premium, if any, and interest on the Bonds
2798+16 secured by such indenture and on any Bonds expected to be
2799+17 issued thereafter and all fees and costs payable with respect
2800+18 thereto, all as certified by the Director of the Bureau of the
2801+19 Budget (now Governor's Office of Management and Budget). If on
2802+20 the last business day of any month in which Bonds are
2803+21 outstanding pursuant to the Build Illinois Bond Act, the
2804+22 aggregate of the moneys deposited in the Build Illinois Bond
2805+23 Account in the Build Illinois Fund in such month shall be less
2806+24 than the amount required to be transferred in such month from
2807+25 the Build Illinois Bond Account to the Build Illinois Bond
2808+26 Retirement and Interest Fund pursuant to Section 13 of the
2809+
2810+
2811+
2812+
2813+
2814+ HB3856 Enrolled - 80 - LRB103 30981 DTM 57576 b
2815+
2816+
2817+HB3856 Enrolled- 81 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 81 - LRB103 30981 DTM 57576 b
2818+ HB3856 Enrolled - 81 - LRB103 30981 DTM 57576 b
2819+1 Build Illinois Bond Act, an amount equal to such deficiency
2820+2 shall be immediately paid from other moneys received by the
2821+3 Department pursuant to the Tax Acts to the Build Illinois
2822+4 Fund; provided, however, that any amounts paid to the Build
2823+5 Illinois Fund in any fiscal year pursuant to this sentence
2824+6 shall be deemed to constitute payments pursuant to clause (b)
2825+7 of the preceding sentence and shall reduce the amount
2826+8 otherwise payable for such fiscal year pursuant to clause (b)
2827+9 of the preceding sentence. The moneys received by the
2828+10 Department pursuant to this Act and required to be deposited
2829+11 into the Build Illinois Fund are subject to the pledge, claim
2830+12 and charge set forth in Section 12 of the Build Illinois Bond
2831+13 Act.
2832+14 Subject to payment of amounts into the Build Illinois Fund
2833+15 as provided in the preceding paragraph or in any amendment
2834+16 thereto hereafter enacted, the following specified monthly
2835+17 installment of the amount requested in the certificate of the
2836+18 Chairman of the Metropolitan Pier and Exposition Authority
2837+19 provided under Section 8.25f of the State Finance Act, but not
2838+20 in excess of the sums designated as "Total Deposit", shall be
2839+21 deposited in the aggregate from collections under Section 9 of
2840+22 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
2841+23 9 of the Service Occupation Tax Act, and Section 3 of the
2842+24 Retailers' Occupation Tax Act into the McCormick Place
2843+25 Expansion Project Fund in the specified fiscal years.
2844+26Fiscal YearTotal Deposit 26 Fiscal Year Total Deposit
2845+26 Fiscal Year Total Deposit
2846+
2847+
2848+
2849+
2850+
2851+ HB3856 Enrolled - 81 - LRB103 30981 DTM 57576 b
2852+
2853+
2854+26 Fiscal Year Total Deposit
2855+
2856+
2857+HB3856 Enrolled- 82 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 82 - LRB103 30981 DTM 57576 b
2858+ HB3856 Enrolled - 82 - LRB103 30981 DTM 57576 b
2859+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
2860+1 1993 $0
2861+2 1994 53,000,000
2862+3 1995 58,000,000
2863+4 1996 61,000,000
2864+5 1997 64,000,000
2865+6 1998 68,000,000
2866+7 1999 71,000,000
2867+8 2000 75,000,000
2868+9 2001 80,000,000
2869+10 2002 93,000,000
2870+11 2003 99,000,000
2871+12 2004 103,000,000
2872+13 2005 108,000,000
2873+14 2006 113,000,000
2874+15 2007 119,000,000
2875+16 2008 126,000,000
2876+17 2009 132,000,000
2877+18 2010 139,000,000
2878+19 2011 146,000,000
2879+20 2012 153,000,000
2880+21 2013 161,000,000
2881+22 2014 170,000,000
2882+23 2015 179,000,000
2883+24 2016 189,000,000
2884+25 2017 199,000,000
2885+26 2018 210,000,000
2886+
2887+
2888+
2889+
2890+
2891+ HB3856 Enrolled - 82 - LRB103 30981 DTM 57576 b
2892+
2893+1 1993 $0
2894+2 1994 53,000,000
2895+3 1995 58,000,000
2896+4 1996 61,000,000
2897+5 1997 64,000,000
2898+6 1998 68,000,000
2899+7 1999 71,000,000
2900+8 2000 75,000,000
2901+9 2001 80,000,000
2902+10 2002 93,000,000
2903+11 2003 99,000,000
2904+12 2004 103,000,000
2905+13 2005 108,000,000
2906+14 2006 113,000,000
2907+15 2007 119,000,000
2908+16 2008 126,000,000
2909+17 2009 132,000,000
2910+18 2010 139,000,000
2911+19 2011 146,000,000
2912+20 2012 153,000,000
2913+21 2013 161,000,000
2914+22 2014 170,000,000
2915+23 2015 179,000,000
2916+24 2016 189,000,000
2917+25 2017 199,000,000
2918+26 2018 210,000,000
2919+
2920+
2921+HB3856 Enrolled- 83 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 83 - LRB103 30981 DTM 57576 b
2922+ HB3856 Enrolled - 83 - LRB103 30981 DTM 57576 b
2923+12019221,000,00022020233,000,00032021300,000,00042022300,000,00052023300,000,00062024 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 375,000,000 162034375,000,000172035375,000,000182036450,000,00019and 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.
2924+1 2019 221,000,000
2925+2 2020 233,000,000
2926+3 2021 300,000,000
2927+4 2022 300,000,000
2928+5 2023 300,000,000
2929+6 2024 300,000,000
2930+7 2025 300,000,000
2931+8 2026 300,000,000
2932+9 2027 375,000,000
2933+10 2028 375,000,000
2934+11 2029 375,000,000
2935+12 2030 375,000,000
2936+13 2031 375,000,000
2937+14 2032 375,000,000
2938+15 2033 375,000,000
2939+16 2034 375,000,000
2940+17 2035 375,000,000
2941+18 2036 450,000,000
2942+19 and
2943+20 each fiscal year
2944+21 thereafter that bonds
2945+22 are outstanding under
2946+23 Section 13.2 of the
2947+24 Metropolitan Pier and
2948+25 Exposition Authority Act,
2949+26 but not after fiscal year 2060.
2950+
2951+
2952+
2953+
2954+
2955+ HB3856 Enrolled - 83 - LRB103 30981 DTM 57576 b
2956+
2957+1 2019 221,000,000
2958+2 2020 233,000,000
2959+3 2021 300,000,000
2960+4 2022 300,000,000
2961+5 2023 300,000,000
2962+6 2024 300,000,000
2963+7 2025 300,000,000
2964+8 2026 300,000,000
2965+9 2027 375,000,000
2966+10 2028 375,000,000
2967+11 2029 375,000,000
2968+12 2030 375,000,000
2969+13 2031 375,000,000
2970+14 2032 375,000,000
2971+15 2033 375,000,000
2972+16 2034 375,000,000
2973+17 2035 375,000,000
2974+18 2036 450,000,000
2975+19 and
2976+20 each fiscal year
2977+21 thereafter that bonds
2978+22 are outstanding under
2979+23 Section 13.2 of the
2980+24 Metropolitan Pier and
2981+25 Exposition Authority Act,
2982+26 but not after fiscal year 2060.
2983+
2984+
2985+HB3856 Enrolled- 84 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 84 - LRB103 30981 DTM 57576 b
2986+ HB3856 Enrolled - 84 - LRB103 30981 DTM 57576 b
2987+1 Beginning July 20, 1993 and in each month of each fiscal
2988+2 year thereafter, one-eighth of the amount requested in the
2989+3 certificate of the Chairman of the Metropolitan Pier and
2990+4 Exposition Authority for that fiscal year, less the amount
2991+5 deposited into the McCormick Place Expansion Project Fund by
2992+6 the State Treasurer in the respective month under subsection
2993+7 (g) of Section 13 of the Metropolitan Pier and Exposition
2994+8 Authority Act, plus cumulative deficiencies in the deposits
2995+9 required under this Section for previous months and years,
2996+10 shall be deposited into the McCormick Place Expansion Project
2997+11 Fund, until the full amount requested for the fiscal year, but
2998+12 not in excess of the amount specified above as "Total
2999+13 Deposit", has been deposited.
3000+14 Subject to payment of amounts into the Capital Projects
3001+15 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
3002+16 and the McCormick Place Expansion Project Fund pursuant to the
3003+17 preceding paragraphs or in any amendments thereto hereafter
3004+18 enacted, for aviation fuel sold on or after December 1, 2019,
3005+19 the Department shall each month deposit into the Aviation Fuel
3006+20 Sales Tax Refund Fund an amount estimated by the Department to
3007+21 be required for refunds of the 80% portion of the tax on
3008+22 aviation fuel under this Act. The Department shall only
3009+23 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
3010+24 under this paragraph for so long as the revenue use
3011+25 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
3012+26 binding on the State.
3013+
3014+
3015+
3016+
3017+
3018+ HB3856 Enrolled - 84 - LRB103 30981 DTM 57576 b
3019+
3020+
3021+HB3856 Enrolled- 85 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 85 - LRB103 30981 DTM 57576 b
3022+ HB3856 Enrolled - 85 - LRB103 30981 DTM 57576 b
3023+1 Subject to payment of amounts into the Build Illinois Fund
3024+2 and the McCormick Place Expansion Project Fund pursuant to the
3025+3 preceding paragraphs or in any amendments thereto hereafter
3026+4 enacted, beginning July 1, 1993 and ending on September 30,
3027+5 2013, the Department shall each month pay into the Illinois
3028+6 Tax Increment Fund 0.27% of 80% of the net revenue realized for
3029+7 the preceding month from the 6.25% general rate on the selling
3030+8 price of tangible personal property.
3031+9 Subject to payment of amounts into the Build Illinois Fund
3032+10 and the McCormick Place Expansion Project Fund pursuant to the
3033+11 preceding paragraphs or in any amendments thereto hereafter
3034+12 enacted, beginning with the receipt of the first report of
3035+13 taxes paid by an eligible business and continuing for a
3036+14 25-year period, the Department shall each month pay into the
3037+15 Energy Infrastructure Fund 80% of the net revenue realized
3038+16 from the 6.25% general rate on the selling price of
3039+17 Illinois-mined coal that was sold to an eligible business. For
3040+18 purposes of this paragraph, the term "eligible business" means
3041+19 a new electric generating facility certified pursuant to
3042+20 Section 605-332 of the Department of Commerce and Economic
3043+21 Opportunity Law of the Civil Administrative Code of Illinois.
3044+22 Subject to payment of amounts into the Build Illinois
3045+23 Fund, the McCormick Place Expansion Project Fund, the Illinois
3046+24 Tax Increment Fund, and the Energy Infrastructure Fund
3047+25 pursuant to the preceding paragraphs or in any amendments to
3048+26 this Section hereafter enacted, beginning on the first day of
3049+
3050+
3051+
3052+
3053+
3054+ HB3856 Enrolled - 85 - LRB103 30981 DTM 57576 b
3055+
3056+
3057+HB3856 Enrolled- 86 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 86 - LRB103 30981 DTM 57576 b
3058+ HB3856 Enrolled - 86 - LRB103 30981 DTM 57576 b
3059+1 the first calendar month to occur on or after August 26, 2014
3060+2 (the effective date of Public Act 98-1098), each month, from
3061+3 the collections made under Section 9 of the Use Tax Act,
3062+4 Section 9 of the Service Use Tax Act, Section 9 of the Service
3063+5 Occupation Tax Act, and Section 3 of the Retailers' Occupation
3064+6 Tax Act, the Department shall pay into the Tax Compliance and
3065+7 Administration Fund, to be used, subject to appropriation, to
3066+8 fund additional auditors and compliance personnel at the
3067+9 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
3068+10 the cash receipts collected during the preceding fiscal year
3069+11 by the Audit Bureau of the Department under the Use Tax Act,
3070+12 the Service Use Tax Act, the Service Occupation Tax Act, the
3071+13 Retailers' Occupation Tax Act, and associated local occupation
3072+14 and use taxes administered by the Department.
3073+15 Subject to payments of amounts into the Build Illinois
3074+16 Fund, the McCormick Place Expansion Project Fund, the Illinois
3075+17 Tax Increment Fund, the Energy Infrastructure Fund, and the
3076+18 Tax Compliance and Administration Fund as provided in this
3077+19 Section, beginning on July 1, 2018 the Department shall pay
3078+20 each month into the Downstate Public Transportation Fund the
3079+21 moneys required to be so paid under Section 2-3 of the
3080+22 Downstate Public Transportation Act.
3081+23 Subject to successful execution and delivery of a
3082+24 public-private agreement between the public agency and private
3083+25 entity and completion of the civic build, beginning on July 1,
3084+26 2023, of the remainder of the moneys received by the
3085+
3086+
3087+
3088+
3089+
3090+ HB3856 Enrolled - 86 - LRB103 30981 DTM 57576 b
3091+
3092+
3093+HB3856 Enrolled- 87 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 87 - LRB103 30981 DTM 57576 b
3094+ HB3856 Enrolled - 87 - LRB103 30981 DTM 57576 b
3095+1 Department under the Use Tax Act, the Service Use Tax Act, the
3096+2 Service Occupation Tax Act, and this Act, the Department shall
3097+3 deposit the following specified deposits in the aggregate from
3098+4 collections under the Use Tax Act, the Service Use Tax Act, the
3099+5 Service Occupation Tax Act, and the Retailers' Occupation Tax
3100+6 Act, as required under Section 8.25g of the State Finance Act
3101+7 for distribution consistent with the Public-Private
3102+8 Partnership for Civic and Transit Infrastructure Project Act.
3103+9 The moneys received by the Department pursuant to this Act and
3104+10 required to be deposited into the Civic and Transit
3105+11 Infrastructure Fund are subject to the pledge, claim, and
3106+12 charge set forth in Section 25-55 of the Public-Private
3107+13 Partnership for Civic and Transit Infrastructure Project Act.
3108+14 As used in this paragraph, "civic build", "private entity",
3109+15 "public-private agreement", and "public agency" have the
3110+16 meanings provided in Section 25-10 of the Public-Private
3111+17 Partnership for Civic and Transit Infrastructure Project Act.
3112+18 Fiscal Year............................Total Deposit
3113+19 2024....................................$200,000,000
3114+20 2025....................................$206,000,000
3115+21 2026....................................$212,200,000
3116+22 2027....................................$218,500,000
3117+23 2028....................................$225,100,000
3118+24 2029....................................$288,700,000
3119+25 2030....................................$298,900,000
3120+26 2031....................................$309,300,000
3121+
3122+
3123+
3124+
3125+
3126+ HB3856 Enrolled - 87 - LRB103 30981 DTM 57576 b
3127+
3128+
3129+HB3856 Enrolled- 88 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 88 - LRB103 30981 DTM 57576 b
3130+ HB3856 Enrolled - 88 - LRB103 30981 DTM 57576 b
3131+1 2032....................................$320,100,000
3132+2 2033....................................$331,200,000
3133+3 2034....................................$341,200,000
3134+4 2035....................................$351,400,000
3135+5 2036....................................$361,900,000
3136+6 2037....................................$372,800,000
3137+7 2038....................................$384,000,000
3138+8 2039....................................$395,500,000
3139+9 2040....................................$407,400,000
3140+10 2041....................................$419,600,000
3141+11 2042....................................$432,200,000
3142+12 2043....................................$445,100,000
3143+13 Beginning July 1, 2021 and until July 1, 2022, subject to
3144+14 the payment of amounts into the State and Local Sales Tax
3145+15 Reform Fund, the Build Illinois Fund, the McCormick Place
3146+16 Expansion Project Fund, the Illinois Tax Increment Fund, the
3147+17 Energy Infrastructure Fund, and the Tax Compliance and
3148+18 Administration Fund as provided in this Section, the
3149+19 Department shall pay each month into the Road Fund the amount
3150+20 estimated to represent 16% of the net revenue realized from
3151+21 the taxes imposed on motor fuel and gasohol. Beginning July 1,
3152+22 2022 and until July 1, 2023, subject to the payment of amounts
3153+23 into the State and Local Sales Tax Reform Fund, the Build
3154+24 Illinois Fund, the McCormick Place Expansion Project Fund, the
3155+25 Illinois Tax Increment Fund, the Energy Infrastructure Fund,
3156+26 and the Tax Compliance and Administration Fund as provided in
3157+
3158+
3159+
3160+
3161+
3162+ HB3856 Enrolled - 88 - LRB103 30981 DTM 57576 b
3163+
3164+
3165+HB3856 Enrolled- 89 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 89 - LRB103 30981 DTM 57576 b
3166+ HB3856 Enrolled - 89 - LRB103 30981 DTM 57576 b
3167+1 this Section, the Department shall pay each month into the
3168+2 Road Fund the amount estimated to represent 32% of the net
3169+3 revenue realized from the taxes imposed on motor fuel and
3170+4 gasohol. Beginning July 1, 2023 and until July 1, 2024,
3171+5 subject to the payment of amounts into the State and Local
3172+6 Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
3173+7 Place Expansion Project Fund, the Illinois Tax Increment Fund,
3174+8 the Energy Infrastructure Fund, and the Tax Compliance and
3175+9 Administration Fund as provided in this Section, the
3176+10 Department shall pay each month into the Road Fund the amount
3177+11 estimated to represent 48% of the net revenue realized from
3178+12 the taxes imposed on motor fuel and gasohol. Beginning July 1,
3179+13 2024 and until July 1, 2025, subject to the payment of amounts
3180+14 into the State and Local Sales Tax Reform Fund, the Build
3181+15 Illinois Fund, the McCormick Place Expansion Project Fund, the
3182+16 Illinois Tax Increment Fund, the Energy Infrastructure Fund,
3183+17 and the Tax Compliance and Administration Fund as provided in
3184+18 this Section, the Department shall pay each month into the
3185+19 Road Fund the amount estimated to represent 64% of the net
3186+20 revenue realized from the taxes imposed on motor fuel and
3187+21 gasohol. Beginning on July 1, 2025, subject to the payment of
3188+22 amounts into the State and Local Sales Tax Reform Fund, the
3189+23 Build Illinois Fund, the McCormick Place Expansion Project
3190+24 Fund, the Illinois Tax Increment Fund, the Energy
3191+25 Infrastructure Fund, and the Tax Compliance and Administration
3192+26 Fund as provided in this Section, the Department shall pay
3193+
3194+
3195+
3196+
3197+
3198+ HB3856 Enrolled - 89 - LRB103 30981 DTM 57576 b
3199+
3200+
3201+HB3856 Enrolled- 90 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 90 - LRB103 30981 DTM 57576 b
3202+ HB3856 Enrolled - 90 - LRB103 30981 DTM 57576 b
3203+1 each month into the Road Fund the amount estimated to
3204+2 represent 80% of the net revenue realized from the taxes
3205+3 imposed on motor fuel and gasohol. As used in this paragraph
3206+4 "motor fuel" has the meaning given to that term in Section 1.1
3207+5 of the Motor Fuel Tax Law, and "gasohol" has the meaning given
3208+6 to that term in Section 3-40 of this Act.
3209+7 Of the remainder of the moneys received by the Department
3210+8 pursuant to this Act, 75% thereof shall be paid into the State
3211+9 Treasury and 25% shall be reserved in a special account and
3212+10 used only for the transfer to the Common School Fund as part of
3213+11 the monthly transfer from the General Revenue Fund in
3214+12 accordance with Section 8a of the State Finance Act.
3215+13 As soon as possible after the first day of each month, upon
3216+14 certification of the Department of Revenue, the Comptroller
3217+15 shall order transferred and the Treasurer shall transfer from
3218+16 the General Revenue Fund to the Motor Fuel Tax Fund an amount
3219+17 equal to 1.7% of 80% of the net revenue realized under this Act
3220+18 for the second preceding month. Beginning April 1, 2000, this
3221+19 transfer is no longer required and shall not be made.
3222+20 Net revenue realized for a month shall be the revenue
3223+21 collected by the State pursuant to this Act, less the amount
3224+22 paid out during that month as refunds to taxpayers for
3225+23 overpayment of liability.
3226+24 For greater simplicity of administration, manufacturers,
3227+25 importers and wholesalers whose products are sold at retail in
3228+26 Illinois by numerous retailers, and who wish to do so, may
3229+
3230+
3231+
3232+
3233+
3234+ HB3856 Enrolled - 90 - LRB103 30981 DTM 57576 b
3235+
3236+
3237+HB3856 Enrolled- 91 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 91 - LRB103 30981 DTM 57576 b
3238+ HB3856 Enrolled - 91 - LRB103 30981 DTM 57576 b
3239+1 assume the responsibility for accounting and paying to the
3240+2 Department all tax accruing under this Act with respect to
3241+3 such sales, if the retailers who are affected do not make
3242+4 written objection to the Department to this arrangement.
3243+5 (Source: P.A. 101-10, Article 15, Section 15-10, eff. 6-5-19;
3244+6 101-10, Article 25, Section 25-105, eff. 6-5-19; 101-27, eff.
3245+7 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
3246+8 101-636, eff. 6-10-20; 102-700, Article 60, Section 60-15,
3247+9 eff. 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
3248+10 102-1019, eff. 1-1-23; revised 12-13-22.)
3249+11 Section 2-40. The Service Use Tax Act is amended by
3250+12 changing Section 9 as follows:
3251+13 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
3252+14 Sec. 9. Each serviceman required or authorized to collect
3253+15 the tax herein imposed shall pay to the Department the amount
3254+16 of such tax (except as otherwise provided) at the time when he
3255+17 is required to file his return for the period during which such
3256+18 tax was collected, less a discount of 2.1% prior to January 1,
3257+19 1990 and 1.75% on and after January 1, 1990, or $5 per calendar
3258+20 year, whichever is greater, which is allowed to reimburse the
3259+21 serviceman for expenses incurred in collecting the tax,
3260+22 keeping records, preparing and filing returns, remitting the
3261+23 tax and supplying data to the Department on request. When
3262+24 determining the discount allowed under this Section,
3263+
3264+
3265+
3266+
3267+
3268+ HB3856 Enrolled - 91 - LRB103 30981 DTM 57576 b
3269+
3270+
3271+HB3856 Enrolled- 92 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 92 - LRB103 30981 DTM 57576 b
3272+ HB3856 Enrolled - 92 - LRB103 30981 DTM 57576 b
3273+1 servicemen shall include the amount of tax that would have
3274+2 been due at the 1% rate but for the 0% rate imposed under this
3275+3 amendatory Act of the 102nd General Assembly. The discount
3276+4 under this Section is not allowed for the 1.25% portion of
3277+5 taxes paid on aviation fuel that is subject to the revenue use
3278+6 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
3279+7 discount allowed under this Section is allowed only for
3280+8 returns that are filed in the manner required by this Act. The
3281+9 Department may disallow the discount for servicemen whose
3282+10 certificate of registration is revoked at the time the return
3283+11 is filed, but only if the Department's decision to revoke the
3284+12 certificate of registration has become final. A serviceman
3285+13 need not remit that part of any tax collected by him to the
3286+14 extent that he is required to pay and does pay the tax imposed
3287+15 by the Service Occupation Tax Act with respect to his sale of
3288+16 service involving the incidental transfer by him of the same
3289+17 property.
3290+18 Except as provided hereinafter in this Section, on or
3291+19 before the twentieth day of each calendar month, such
3292+20 serviceman shall file a return for the preceding calendar
3293+21 month in accordance with reasonable Rules and Regulations to
3294+22 be promulgated by the Department. Such return shall be filed
3295+23 on a form prescribed by the Department and shall contain such
3296+24 information as the Department may reasonably require. The
3297+25 return shall include the gross receipts which were received
3298+26 during the preceding calendar month or quarter on the
3299+
3300+
3301+
3302+
3303+
3304+ HB3856 Enrolled - 92 - LRB103 30981 DTM 57576 b
3305+
3306+
3307+HB3856 Enrolled- 93 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 93 - LRB103 30981 DTM 57576 b
3308+ HB3856 Enrolled - 93 - LRB103 30981 DTM 57576 b
3309+1 following items upon which tax would have been due but for the
3310+2 0% rate imposed under this amendatory Act of the 102nd General
3311+3 Assembly: (i) food for human consumption that is to be
3312+4 consumed off the premises where it is sold (other than
3313+5 alcoholic beverages, food consisting of or infused with adult
3314+6 use cannabis, soft drinks, and food that has been prepared for
3315+7 immediate consumption); and (ii) food prepared for immediate
3316+8 consumption and transferred incident to a sale of service
3317+9 subject to this Act or the Service Occupation Tax Act by an
3318+10 entity licensed under the Hospital Licensing Act, the Nursing
3319+11 Home Care Act, the Assisted Living and Shared Housing Act, the
3320+12 ID/DD Community Care Act, the MC/DD Act, the Specialized
3321+13 Mental Health Rehabilitation Act of 2013, or the Child Care
3322+14 Act of 1969, or an entity that holds a permit issued pursuant
3323+15 to the Life Care Facilities Act. The return shall also include
3324+16 the amount of tax that would have been due on the items listed
3325+17 in the previous sentence but for the 0% rate imposed under this
3326+18 amendatory Act of the 102nd General Assembly.
3327+19 On and after January 1, 2018, with respect to servicemen
3328+20 whose annual gross receipts average $20,000 or more, all
3329+21 returns required to be filed pursuant to this Act shall be
3330+22 filed electronically. Servicemen who demonstrate that they do
3331+23 not have access to the Internet or demonstrate hardship in
3332+24 filing electronically may petition the Department to waive the
3333+25 electronic filing requirement.
3334+26 The Department may require returns to be filed on a
3335+
3336+
3337+
3338+
3339+
3340+ HB3856 Enrolled - 93 - LRB103 30981 DTM 57576 b
3341+
3342+
3343+HB3856 Enrolled- 94 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 94 - LRB103 30981 DTM 57576 b
3344+ HB3856 Enrolled - 94 - LRB103 30981 DTM 57576 b
3345+1 quarterly basis. If so required, a return for each calendar
3346+2 quarter shall be filed on or before the twentieth day of the
3347+3 calendar month following the end of such calendar quarter. The
3348+4 taxpayer shall also file a return with the Department for each
3349+5 of the first two months of each calendar quarter, on or before
3350+6 the twentieth day of the following calendar month, stating:
3351+7 1. The name of the seller;
3352+8 2. The address of the principal place of business from
3353+9 which he engages in business as a serviceman in this
3354+10 State;
3355+11 3. The total amount of taxable receipts received by
3356+12 him during the preceding calendar month, including
3357+13 receipts from charge and time sales, but less all
3358+14 deductions allowed by law;
3359+15 4. The amount of credit provided in Section 2d of this
3360+16 Act;
3361+17 5. The amount of tax due;
3362+18 5-5. The signature of the taxpayer; and
3363+19 6. Such other reasonable information as the Department
3364+20 may require.
3365+21 Each serviceman required or authorized to collect the tax
3366+22 imposed by this Act on aviation fuel transferred as an
3367+23 incident of a sale of service in this State during the
3368+24 preceding calendar month shall, instead of reporting and
3369+25 paying tax on aviation fuel as otherwise required by this
3370+26 Section, report and pay such tax on a separate aviation fuel
3371+
3372+
3373+
3374+
3375+
3376+ HB3856 Enrolled - 94 - LRB103 30981 DTM 57576 b
3377+
3378+
3379+HB3856 Enrolled- 95 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 95 - LRB103 30981 DTM 57576 b
3380+ HB3856 Enrolled - 95 - LRB103 30981 DTM 57576 b
3381+1 tax return. The requirements related to the return shall be as
3382+2 otherwise provided in this Section. Notwithstanding any other
3383+3 provisions of this Act to the contrary, servicemen collecting
3384+4 tax on aviation fuel shall file all aviation fuel tax returns
3385+5 and shall make all aviation fuel tax payments by electronic
3386+6 means in the manner and form required by the Department. For
3387+7 purposes of this Section, "aviation fuel" means jet fuel and
3388+8 aviation gasoline.
3389+9 If a taxpayer fails to sign a return within 30 days after
3390+10 the proper notice and demand for signature by the Department,
3391+11 the return shall be considered valid and any amount shown to be
3392+12 due on the return shall be deemed assessed.
3393+13 Notwithstanding any other provision of this Act to the
3394+14 contrary, servicemen subject to tax on cannabis shall file all
3395+15 cannabis tax returns and shall make all cannabis tax payments
3396+16 by electronic means in the manner and form required by the
3397+17 Department.
3398+18 Beginning October 1, 1993, a taxpayer who has an average
3399+19 monthly tax liability of $150,000 or more shall make all
3400+20 payments required by rules of the Department by electronic
3401+21 funds transfer. Beginning October 1, 1994, a taxpayer who has
3402+22 an average monthly tax liability of $100,000 or more shall
3403+23 make all payments required by rules of the Department by
3404+24 electronic funds transfer. Beginning October 1, 1995, a
3405+25 taxpayer who has an average monthly tax liability of $50,000
3406+26 or more shall make all payments required by rules of the
3407+
3408+
3409+
3410+
3411+
3412+ HB3856 Enrolled - 95 - LRB103 30981 DTM 57576 b
3413+
3414+
3415+HB3856 Enrolled- 96 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 96 - LRB103 30981 DTM 57576 b
3416+ HB3856 Enrolled - 96 - LRB103 30981 DTM 57576 b
3417+1 Department by electronic funds transfer. Beginning October 1,
3418+2 2000, a taxpayer who has an annual tax liability of $200,000 or
3419+3 more shall make all payments required by rules of the
3420+4 Department by electronic funds transfer. The term "annual tax
3421+5 liability" shall be the sum of the taxpayer's liabilities
3422+6 under this Act, and under all other State and local occupation
3423+7 and use tax laws administered by the Department, for the
3424+8 immediately preceding calendar year. The term "average monthly
3425+9 tax liability" means the sum of the taxpayer's liabilities
3426+10 under this Act, and under all other State and local occupation
3427+11 and use tax laws administered by the Department, for the
3428+12 immediately preceding calendar year divided by 12. Beginning
3429+13 on October 1, 2002, a taxpayer who has a tax liability in the
3430+14 amount set forth in subsection (b) of Section 2505-210 of the
3431+15 Department of Revenue Law shall make all payments required by
3432+16 rules of the Department by electronic funds transfer.
3433+17 Before August 1 of each year beginning in 1993, the
3434+18 Department shall notify all taxpayers required to make
3435+19 payments by electronic funds transfer. All taxpayers required
3436+20 to make payments by electronic funds transfer shall make those
3437+21 payments for a minimum of one year beginning on October 1.
3438+22 Any taxpayer not required to make payments by electronic
3439+23 funds transfer may make payments by electronic funds transfer
3440+24 with the permission of the Department.
3441+25 All taxpayers required to make payment by electronic funds
3442+26 transfer and any taxpayers authorized to voluntarily make
3443+
3444+
3445+
3446+
3447+
3448+ HB3856 Enrolled - 96 - LRB103 30981 DTM 57576 b
3449+
3450+
3451+HB3856 Enrolled- 97 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 97 - LRB103 30981 DTM 57576 b
3452+ HB3856 Enrolled - 97 - LRB103 30981 DTM 57576 b
3453+1 payments by electronic funds transfer shall make those
3454+2 payments in the manner authorized by the Department.
3455+3 The Department shall adopt such rules as are necessary to
3456+4 effectuate a program of electronic funds transfer and the
3457+5 requirements of this Section.
3458+6 If the serviceman is otherwise required to file a monthly
3459+7 return and if the serviceman's average monthly tax liability
3460+8 to the Department does not exceed $200, the Department may
3461+9 authorize his returns to be filed on a quarter annual basis,
3462+10 with the return for January, February and March of a given year
3463+11 being due by April 20 of such year; with the return for April,
3464+12 May and June of a given year being due by July 20 of such year;
3465+13 with the return for July, August and September of a given year
3466+14 being due by October 20 of such year, and with the return for
3467+15 October, November and December of a given year being due by
3468+16 January 20 of the following year.
3469+17 If the serviceman is otherwise required to file a monthly
3470+18 or quarterly return and if the serviceman's average monthly
3471+19 tax liability to the Department does not exceed $50, the
3472+20 Department may authorize his returns to be filed on an annual
3473+21 basis, with the return for a given year being due by January 20
3474+22 of the following year.
3475+23 Such quarter annual and annual returns, as to form and
3476+24 substance, shall be subject to the same requirements as
3477+25 monthly returns.
3478+26 Notwithstanding any other provision in this Act concerning
3479+
3480+
3481+
3482+
3483+
3484+ HB3856 Enrolled - 97 - LRB103 30981 DTM 57576 b
3485+
3486+
3487+HB3856 Enrolled- 98 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 98 - LRB103 30981 DTM 57576 b
3488+ HB3856 Enrolled - 98 - LRB103 30981 DTM 57576 b
3489+1 the time within which a serviceman may file his return, in the
3490+2 case of any serviceman who ceases to engage in a kind of
3491+3 business which makes him responsible for filing returns under
3492+4 this Act, such serviceman shall file a final return under this
3493+5 Act with the Department not more than 1 month after
3494+6 discontinuing such business.
3495+7 Where a serviceman collects the tax with respect to the
3496+8 selling price of property which he sells and the purchaser
3497+9 thereafter returns such property and the serviceman refunds
3498+10 the selling price thereof to the purchaser, such serviceman
3499+11 shall also refund, to the purchaser, the tax so collected from
3500+12 the purchaser. When filing his return for the period in which
3501+13 he refunds such tax to the purchaser, the serviceman may
3502+14 deduct the amount of the tax so refunded by him to the
3503+15 purchaser from any other Service Use Tax, Service Occupation
3504+16 Tax, retailers' occupation tax or use tax which such
3505+17 serviceman may be required to pay or remit to the Department,
3506+18 as shown by such return, provided that the amount of the tax to
3507+19 be deducted shall previously have been remitted to the
3508+20 Department by such serviceman. If the serviceman shall not
3509+21 previously have remitted the amount of such tax to the
3510+22 Department, he shall be entitled to no deduction hereunder
3511+23 upon refunding such tax to the purchaser.
3512+24 Any serviceman filing a return hereunder shall also
3513+25 include the total tax upon the selling price of tangible
3514+26 personal property purchased for use by him as an incident to a
3515+
3516+
3517+
3518+
3519+
3520+ HB3856 Enrolled - 98 - LRB103 30981 DTM 57576 b
3521+
3522+
3523+HB3856 Enrolled- 99 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 99 - LRB103 30981 DTM 57576 b
3524+ HB3856 Enrolled - 99 - LRB103 30981 DTM 57576 b
3525+1 sale of service, and such serviceman shall remit the amount of
3526+2 such tax to the Department when filing such return.
3527+3 If experience indicates such action to be practicable, the
3528+4 Department may prescribe and furnish a combination or joint
3529+5 return which will enable servicemen, who are required to file
3530+6 returns hereunder and also under the Service Occupation Tax
3531+7 Act, to furnish all the return information required by both
3532+8 Acts on the one form.
3533+9 Where the serviceman has more than one business registered
3534+10 with the Department under separate registration hereunder,
3535+11 such serviceman shall not file each return that is due as a
3536+12 single return covering all such registered businesses, but
3537+13 shall file separate returns for each such registered business.
3538+14 Beginning January 1, 1990, each month the Department shall
3539+15 pay into the State and Local Tax Reform Fund, a special fund in
3540+16 the State Treasury, the net revenue realized for the preceding
3541+17 month from the 1% tax imposed under this Act.
3542+18 Beginning January 1, 1990, each month the Department shall
3543+19 pay into the State and Local Sales Tax Reform Fund 20% of the
3544+20 net revenue realized for the preceding month from the 6.25%
3545+21 general rate on transfers of tangible personal property, other
3546+22 than (i) tangible personal property which is purchased outside
3547+23 Illinois at retail from a retailer and which is titled or
3548+24 registered by an agency of this State's government and (ii)
3549+25 aviation fuel sold on or after December 1, 2019. This
3550+26 exception for aviation fuel only applies for so long as the
3551+
3552+
3553+
3554+
3555+
3556+ HB3856 Enrolled - 99 - LRB103 30981 DTM 57576 b
3557+
3558+
3559+HB3856 Enrolled- 100 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 100 - LRB103 30981 DTM 57576 b
3560+ HB3856 Enrolled - 100 - LRB103 30981 DTM 57576 b
3561+1 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
3562+2 47133 are binding on the State.
3563+3 For aviation fuel sold on or after December 1, 2019, each
3564+4 month the Department shall pay into the State Aviation Program
3565+5 Fund 20% of the net revenue realized for the preceding month
3566+6 from the 6.25% general rate on the selling price of aviation
3567+7 fuel, less an amount estimated by the Department to be
3568+8 required for refunds of the 20% portion of the tax on aviation
3569+9 fuel under this Act, which amount shall be deposited into the
3570+10 Aviation Fuel Sales Tax Refund Fund. The Department shall only
3571+11 pay moneys into the State Aviation Program Fund and the
3572+12 Aviation Fuel Sales Tax Refund Fund under this Act for so long
3573+13 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
3574+14 U.S.C. 47133 are binding on the State.
3575+15 Beginning August 1, 2000, each month the Department shall
3576+16 pay into the State and Local Sales Tax Reform Fund 100% of the
3577+17 net revenue realized for the preceding month from the 1.25%
3578+18 rate on the selling price of motor fuel and gasohol.
3579+19 Beginning October 1, 2009, each month the Department shall
3580+20 pay into the Capital Projects Fund an amount that is equal to
3581+21 an amount estimated by the Department to represent 80% of the
3582+22 net revenue realized for the preceding month from the sale of
3583+23 candy, grooming and hygiene products, and soft drinks that had
3584+24 been taxed at a rate of 1% prior to September 1, 2009 but that
3585+25 are now taxed at 6.25%.
3586+26 Beginning July 1, 2013, each month the Department shall
3587+
3588+
3589+
3590+
3591+
3592+ HB3856 Enrolled - 100 - LRB103 30981 DTM 57576 b
3593+
3594+
3595+HB3856 Enrolled- 101 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 101 - LRB103 30981 DTM 57576 b
3596+ HB3856 Enrolled - 101 - LRB103 30981 DTM 57576 b
3597+1 pay into the Underground Storage Tank Fund from the proceeds
3598+2 collected under this Act, the Use Tax Act, the Service
3599+3 Occupation Tax Act, and the Retailers' Occupation Tax Act an
3600+4 amount equal to the average monthly deficit in the Underground
3601+5 Storage Tank Fund during the prior year, as certified annually
3602+6 by the Illinois Environmental Protection Agency, but the total
3603+7 payment into the Underground Storage Tank Fund under this Act,
3604+8 the Use Tax Act, the Service Occupation Tax Act, and the
3605+9 Retailers' Occupation Tax Act shall not exceed $18,000,000 in
3606+10 any State fiscal year. As used in this paragraph, the "average
3607+11 monthly deficit" shall be equal to the difference between the
3608+12 average monthly claims for payment by the fund and the average
3609+13 monthly revenues deposited into the fund, excluding payments
3610+14 made pursuant to this paragraph.
3611+15 Beginning July 1, 2015, of the remainder of the moneys
3612+16 received by the Department under the Use Tax Act, this Act, the
3613+17 Service Occupation Tax Act, and the Retailers' Occupation Tax
3614+18 Act, each month the Department shall deposit $500,000 into the
3615+19 State Crime Laboratory Fund.
3616+20 Of the remainder of the moneys received by the Department
3617+21 pursuant to this Act, (a) 1.75% thereof shall be paid into the
3618+22 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
3619+23 and after July 1, 1989, 3.8% thereof shall be paid into the
3620+24 Build Illinois Fund; provided, however, that if in any fiscal
3621+25 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
3622+26 may be, of the moneys received by the Department and required
3623+
3624+
3625+
3626+
3627+
3628+ HB3856 Enrolled - 101 - LRB103 30981 DTM 57576 b
3629+
3630+
3631+HB3856 Enrolled- 102 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 102 - LRB103 30981 DTM 57576 b
3632+ HB3856 Enrolled - 102 - LRB103 30981 DTM 57576 b
3633+1 to be paid into the Build Illinois Fund pursuant to Section 3
3634+2 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
3635+3 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
3636+4 Service Occupation Tax Act, such Acts being hereinafter called
3637+5 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
3638+6 may be, of moneys being hereinafter called the "Tax Act
3639+7 Amount", and (2) the amount transferred to the Build Illinois
3640+8 Fund from the State and Local Sales Tax Reform Fund shall be
3641+9 less than the Annual Specified Amount (as defined in Section 3
3642+10 of the Retailers' Occupation Tax Act), an amount equal to the
3643+11 difference shall be immediately paid into the Build Illinois
3644+12 Fund from other moneys received by the Department pursuant to
3645+13 the Tax Acts; and further provided, that if on the last
3646+14 business day of any month the sum of (1) the Tax Act Amount
3647+15 required to be deposited into the Build Illinois Bond Account
3648+16 in the Build Illinois Fund during such month and (2) the amount
3649+17 transferred during such month to the Build Illinois Fund from
3650+18 the State and Local Sales Tax Reform Fund shall have been less
3651+19 than 1/12 of the Annual Specified Amount, an amount equal to
3652+20 the difference shall be immediately paid into the Build
3653+21 Illinois Fund from other moneys received by the Department
3654+22 pursuant to the Tax Acts; and, further provided, that in no
3655+23 event shall the payments required under the preceding proviso
3656+24 result in aggregate payments into the Build Illinois Fund
3657+25 pursuant to this clause (b) for any fiscal year in excess of
3658+26 the greater of (i) the Tax Act Amount or (ii) the Annual
3659+
3660+
3661+
3662+
3663+
3664+ HB3856 Enrolled - 102 - LRB103 30981 DTM 57576 b
3665+
3666+
3667+HB3856 Enrolled- 103 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 103 - LRB103 30981 DTM 57576 b
3668+ HB3856 Enrolled - 103 - LRB103 30981 DTM 57576 b
3669+1 Specified Amount for such fiscal year; and, further provided,
3670+2 that the amounts payable into the Build Illinois Fund under
3671+3 this clause (b) shall be payable only until such time as the
3672+4 aggregate amount on deposit under each trust indenture
3673+5 securing Bonds issued and outstanding pursuant to the Build
3674+6 Illinois Bond Act is sufficient, taking into account any
3675+7 future investment income, to fully provide, in accordance with
3676+8 such indenture, for the defeasance of or the payment of the
3677+9 principal of, premium, if any, and interest on the Bonds
3678+10 secured by such indenture and on any Bonds expected to be
3679+11 issued thereafter and all fees and costs payable with respect
3680+12 thereto, all as certified by the Director of the Bureau of the
3681+13 Budget (now Governor's Office of Management and Budget). If on
3682+14 the last business day of any month in which Bonds are
3683+15 outstanding pursuant to the Build Illinois Bond Act, the
3684+16 aggregate of the moneys deposited in the Build Illinois Bond
3685+17 Account in the Build Illinois Fund in such month shall be less
3686+18 than the amount required to be transferred in such month from
3687+19 the Build Illinois Bond Account to the Build Illinois Bond
3688+20 Retirement and Interest Fund pursuant to Section 13 of the
3689+21 Build Illinois Bond Act, an amount equal to such deficiency
3690+22 shall be immediately paid from other moneys received by the
3691+23 Department pursuant to the Tax Acts to the Build Illinois
3692+24 Fund; provided, however, that any amounts paid to the Build
3693+25 Illinois Fund in any fiscal year pursuant to this sentence
3694+26 shall be deemed to constitute payments pursuant to clause (b)
3695+
3696+
3697+
3698+
3699+
3700+ HB3856 Enrolled - 103 - LRB103 30981 DTM 57576 b
3701+
3702+
3703+HB3856 Enrolled- 104 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 104 - LRB103 30981 DTM 57576 b
3704+ HB3856 Enrolled - 104 - LRB103 30981 DTM 57576 b
3705+1 of the preceding sentence and shall reduce the amount
3706+2 otherwise payable for such fiscal year pursuant to clause (b)
3707+3 of the preceding sentence. The moneys received by the
3708+4 Department pursuant to this Act and required to be deposited
3709+5 into the Build Illinois Fund are subject to the pledge, claim
3710+6 and charge set forth in Section 12 of the Build Illinois Bond
3711+7 Act.
3712+8 Subject to payment of amounts into the Build Illinois Fund
3713+9 as provided in the preceding paragraph or in any amendment
3714+10 thereto hereafter enacted, the following specified monthly
3715+11 installment of the amount requested in the certificate of the
3716+12 Chairman of the Metropolitan Pier and Exposition Authority
3717+13 provided under Section 8.25f of the State Finance Act, but not
3718+14 in excess of the sums designated as "Total Deposit", shall be
3719+15 deposited in the aggregate from collections under Section 9 of
3720+16 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
3721+17 9 of the Service Occupation Tax Act, and Section 3 of the
3722+18 Retailers' Occupation Tax Act into the McCormick Place
3723+19 Expansion Project Fund in the specified fiscal years.
3724+20Fiscal YearTotal Deposit211993 $0221994 53,000,000231995 58,000,000241996 61,000,000251997 64,000,000 20 Fiscal Year Total Deposit 21 1993 $0 22 1994 53,000,000 23 1995 58,000,000 24 1996 61,000,000 25 1997 64,000,000
3725+20 Fiscal Year Total Deposit
3726+21 1993 $0
3727+22 1994 53,000,000
3728+23 1995 58,000,000
3729+24 1996 61,000,000
3730+25 1997 64,000,000
3731+
3732+
3733+
3734+
3735+
3736+ HB3856 Enrolled - 104 - LRB103 30981 DTM 57576 b
3737+
3738+
3739+20 Fiscal Year Total Deposit
3740+21 1993 $0
3741+22 1994 53,000,000
3742+23 1995 58,000,000
3743+24 1996 61,000,000
3744+25 1997 64,000,000
3745+
3746+
3747+HB3856 Enrolled- 105 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 105 - LRB103 30981 DTM 57576 b
3748+ HB3856 Enrolled - 105 - LRB103 30981 DTM 57576 b
3749+11998 68,000,00021999 71,000,00032000 75,000,00042001 80,000,00052002 93,000,00062003 99,000,00072004103,000,00082005108,000,00092006113,000,000102007119,000,000112008126,000,000122009132,000,000132010139,000,000142011146,000,000152012153,000,000162013161,000,000172014170,000,000182015179,000,000192016189,000,000202017199,000,000212018210,000,000222019221,000,000232020233,000,000242021300,000,000 252022300,000,000262023300,000,000 1 1998 68,000,000 2 1999 71,000,000 3 2000 75,000,000 4 2001 80,000,000 5 2002 93,000,000 6 2003 99,000,000 7 2004 103,000,000 8 2005 108,000,000 9 2006 113,000,000 10 2007 119,000,000 11 2008 126,000,000 12 2009 132,000,000 13 2010 139,000,000 14 2011 146,000,000 15 2012 153,000,000 16 2013 161,000,000 17 2014 170,000,000 18 2015 179,000,000 19 2016 189,000,000 20 2017 199,000,000 21 2018 210,000,000 22 2019 221,000,000 23 2020 233,000,000 24 2021 300,000,000 25 2022 300,000,000 26 2023 300,000,000
3750+1 1998 68,000,000
3751+2 1999 71,000,000
3752+3 2000 75,000,000
3753+4 2001 80,000,000
3754+5 2002 93,000,000
3755+6 2003 99,000,000
3756+7 2004 103,000,000
3757+8 2005 108,000,000
3758+9 2006 113,000,000
3759+10 2007 119,000,000
3760+11 2008 126,000,000
3761+12 2009 132,000,000
3762+13 2010 139,000,000
3763+14 2011 146,000,000
3764+15 2012 153,000,000
3765+16 2013 161,000,000
3766+17 2014 170,000,000
3767+18 2015 179,000,000
3768+19 2016 189,000,000
3769+20 2017 199,000,000
3770+21 2018 210,000,000
3771+22 2019 221,000,000
3772+23 2020 233,000,000
3773+24 2021 300,000,000
3774+25 2022 300,000,000
3775+26 2023 300,000,000
3776+
3777+
3778+
3779+
3780+
3781+ HB3856 Enrolled - 105 - LRB103 30981 DTM 57576 b
3782+
3783+1 1998 68,000,000
3784+2 1999 71,000,000
3785+3 2000 75,000,000
3786+4 2001 80,000,000
3787+5 2002 93,000,000
3788+6 2003 99,000,000
3789+7 2004 103,000,000
3790+8 2005 108,000,000
3791+9 2006 113,000,000
3792+10 2007 119,000,000
3793+11 2008 126,000,000
3794+12 2009 132,000,000
3795+13 2010 139,000,000
3796+14 2011 146,000,000
3797+15 2012 153,000,000
3798+16 2013 161,000,000
3799+17 2014 170,000,000
3800+18 2015 179,000,000
3801+19 2016 189,000,000
3802+20 2017 199,000,000
3803+21 2018 210,000,000
3804+22 2019 221,000,000
3805+23 2020 233,000,000
3806+24 2021 300,000,000
3807+25 2022 300,000,000
3808+26 2023 300,000,000
3809+
3810+
3811+HB3856 Enrolled- 106 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 106 - LRB103 30981 DTM 57576 b
3812+ HB3856 Enrolled - 106 - LRB103 30981 DTM 57576 b
3813+12024 300,000,00022025 300,000,00032026 300,000,00042027 375,000,00052028 375,000,00062029 375,000,00072030 375,000,00082031 375,000,00092032 375,000,000102033 375,000,000112034375,000,000122035375,000,000132036450,000,00014and 15each fiscal year 16thereafter that bonds 17are outstanding under 18Section 13.2 of the 19Metropolitan Pier and 20Exposition Authority Act, 21but not after fiscal year 2060. 1 2024 300,000,000 2 2025 300,000,000 3 2026 300,000,000 4 2027 375,000,000 5 2028 375,000,000 6 2029 375,000,000 7 2030 375,000,000 8 2031 375,000,000 9 2032 375,000,000 10 2033 375,000,000 11 2034 375,000,000 12 2035 375,000,000 13 2036 450,000,000 14 and 15 each fiscal year 16 thereafter that bonds 17 are outstanding under 18 Section 13.2 of the 19 Metropolitan Pier and 20 Exposition Authority Act, 21 but not after fiscal year 2060.
3814+1 2024 300,000,000
3815+2 2025 300,000,000
3816+3 2026 300,000,000
3817+4 2027 375,000,000
3818+5 2028 375,000,000
3819+6 2029 375,000,000
3820+7 2030 375,000,000
3821+8 2031 375,000,000
3822+9 2032 375,000,000
3823+10 2033 375,000,000
3824+11 2034 375,000,000
3825+12 2035 375,000,000
3826+13 2036 450,000,000
3827+14 and
3828+15 each fiscal year
3829+16 thereafter that bonds
3830+17 are outstanding under
3831+18 Section 13.2 of the
3832+19 Metropolitan Pier and
3833+20 Exposition Authority Act,
3834+21 but not after fiscal year 2060.
3835+22 Beginning July 20, 1993 and in each month of each fiscal
3836+23 year thereafter, one-eighth of the amount requested in the
3837+24 certificate of the Chairman of the Metropolitan Pier and
3838+25 Exposition Authority for that fiscal year, less the amount
3839+26 deposited into the McCormick Place Expansion Project Fund by
3840+
3841+
3842+
3843+
3844+
3845+ HB3856 Enrolled - 106 - LRB103 30981 DTM 57576 b
3846+
3847+1 2024 300,000,000
3848+2 2025 300,000,000
3849+3 2026 300,000,000
3850+4 2027 375,000,000
3851+5 2028 375,000,000
3852+6 2029 375,000,000
3853+7 2030 375,000,000
3854+8 2031 375,000,000
3855+9 2032 375,000,000
3856+10 2033 375,000,000
3857+11 2034 375,000,000
3858+12 2035 375,000,000
3859+13 2036 450,000,000
3860+14 and
3861+15 each fiscal year
3862+16 thereafter that bonds
3863+17 are outstanding under
3864+18 Section 13.2 of the
3865+19 Metropolitan Pier and
3866+20 Exposition Authority Act,
3867+21 but not after fiscal year 2060.
3868+
3869+
3870+HB3856 Enrolled- 107 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 107 - LRB103 30981 DTM 57576 b
3871+ HB3856 Enrolled - 107 - LRB103 30981 DTM 57576 b
3872+1 the State Treasurer in the respective month under subsection
3873+2 (g) of Section 13 of the Metropolitan Pier and Exposition
3874+3 Authority Act, plus cumulative deficiencies in the deposits
3875+4 required under this Section for previous months and years,
3876+5 shall be deposited into the McCormick Place Expansion Project
3877+6 Fund, until the full amount requested for the fiscal year, but
3878+7 not in excess of the amount specified above as "Total
3879+8 Deposit", has been deposited.
3880+9 Subject to payment of amounts into the Capital Projects
3881+10 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
3882+11 and the McCormick Place Expansion Project Fund pursuant to the
3883+12 preceding paragraphs or in any amendments thereto hereafter
3884+13 enacted, for aviation fuel sold on or after December 1, 2019,
3885+14 the Department shall each month deposit into the Aviation Fuel
3886+15 Sales Tax Refund Fund an amount estimated by the Department to
3887+16 be required for refunds of the 80% portion of the tax on
3888+17 aviation fuel under this Act. The Department shall only
3889+18 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
3890+19 under this paragraph for so long as the revenue use
3891+20 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
3892+21 binding on the State.
3893+22 Subject to payment of amounts into the Build Illinois Fund
3894+23 and the McCormick Place Expansion Project Fund pursuant to the
3895+24 preceding paragraphs or in any amendments thereto hereafter
3896+25 enacted, beginning July 1, 1993 and ending on September 30,
3897+26 2013, the Department shall each month pay into the Illinois
3898+
3899+
3900+
3901+
3902+
3903+ HB3856 Enrolled - 107 - LRB103 30981 DTM 57576 b
3904+
3905+
3906+HB3856 Enrolled- 108 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 108 - LRB103 30981 DTM 57576 b
3907+ HB3856 Enrolled - 108 - LRB103 30981 DTM 57576 b
3908+1 Tax Increment Fund 0.27% of 80% of the net revenue realized for
3909+2 the preceding month from the 6.25% general rate on the selling
3910+3 price of tangible personal property.
3911+4 Subject to payment of amounts into the Build Illinois Fund
3912+5 and the McCormick Place Expansion Project Fund pursuant to the
3913+6 preceding paragraphs or in any amendments thereto hereafter
3914+7 enacted, beginning with the receipt of the first report of
3915+8 taxes paid by an eligible business and continuing for a
3916+9 25-year period, the Department shall each month pay into the
3917+10 Energy Infrastructure Fund 80% of the net revenue realized
3918+11 from the 6.25% general rate on the selling price of
3919+12 Illinois-mined coal that was sold to an eligible business. For
3920+13 purposes of this paragraph, the term "eligible business" means
3921+14 a new electric generating facility certified pursuant to
3922+15 Section 605-332 of the Department of Commerce and Economic
3923+16 Opportunity Law of the Civil Administrative Code of Illinois.
3924+17 Subject to payment of amounts into the Build Illinois
3925+18 Fund, the McCormick Place Expansion Project Fund, the Illinois
3926+19 Tax Increment Fund, and the Energy Infrastructure Fund
3927+20 pursuant to the preceding paragraphs or in any amendments to
3928+21 this Section hereafter enacted, beginning on the first day of
3929+22 the first calendar month to occur on or after August 26, 2014
3930+23 (the effective date of Public Act 98-1098), each month, from
3931+24 the collections made under Section 9 of the Use Tax Act,
3932+25 Section 9 of the Service Use Tax Act, Section 9 of the Service
3933+26 Occupation Tax Act, and Section 3 of the Retailers' Occupation
3934+
3935+
3936+
3937+
3938+
3939+ HB3856 Enrolled - 108 - LRB103 30981 DTM 57576 b
3940+
3941+
3942+HB3856 Enrolled- 109 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 109 - LRB103 30981 DTM 57576 b
3943+ HB3856 Enrolled - 109 - LRB103 30981 DTM 57576 b
3944+1 Tax Act, the Department shall pay into the Tax Compliance and
3945+2 Administration Fund, to be used, subject to appropriation, to
3946+3 fund additional auditors and compliance personnel at the
3947+4 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
3948+5 the cash receipts collected during the preceding fiscal year
3949+6 by the Audit Bureau of the Department under the Use Tax Act,
3950+7 the Service Use Tax Act, the Service Occupation Tax Act, the
3951+8 Retailers' Occupation Tax Act, and associated local occupation
3952+9 and use taxes administered by the Department.
3953+10 Subject to payments of amounts into the Build Illinois
3954+11 Fund, the McCormick Place Expansion Project Fund, the Illinois
3955+12 Tax Increment Fund, the Energy Infrastructure Fund, and the
3956+13 Tax Compliance and Administration Fund as provided in this
3957+14 Section, beginning on July 1, 2018 the Department shall pay
3958+15 each month into the Downstate Public Transportation Fund the
3959+16 moneys required to be so paid under Section 2-3 of the
3960+17 Downstate Public Transportation Act.
3961+18 Subject to successful execution and delivery of a
3962+19 public-private agreement between the public agency and private
3963+20 entity and completion of the civic build, beginning on July 1,
3964+21 2023, of the remainder of the moneys received by the
3965+22 Department under the Use Tax Act, the Service Use Tax Act, the
3966+23 Service Occupation Tax Act, and this Act, the Department shall
3967+24 deposit the following specified deposits in the aggregate from
3968+25 collections under the Use Tax Act, the Service Use Tax Act, the
3969+26 Service Occupation Tax Act, and the Retailers' Occupation Tax
3970+
3971+
3972+
3973+
3974+
3975+ HB3856 Enrolled - 109 - LRB103 30981 DTM 57576 b
3976+
3977+
3978+HB3856 Enrolled- 110 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 110 - LRB103 30981 DTM 57576 b
3979+ HB3856 Enrolled - 110 - LRB103 30981 DTM 57576 b
3980+1 Act, as required under Section 8.25g of the State Finance Act
3981+2 for distribution consistent with the Public-Private
3982+3 Partnership for Civic and Transit Infrastructure Project Act.
3983+4 The moneys received by the Department pursuant to this Act and
3984+5 required to be deposited into the Civic and Transit
3985+6 Infrastructure Fund are subject to the pledge, claim, and
3986+7 charge set forth in Section 25-55 of the Public-Private
3987+8 Partnership for Civic and Transit Infrastructure Project Act.
3988+9 As used in this paragraph, "civic build", "private entity",
3989+10 "public-private agreement", and "public agency" have the
3990+11 meanings provided in Section 25-10 of the Public-Private
3991+12 Partnership for Civic and Transit Infrastructure Project Act.
3992+13 Fiscal Year............................Total Deposit
3993+14 2024....................................$200,000,000
3994+15 2025....................................$206,000,000
3995+16 2026....................................$212,200,000
3996+17 2027....................................$218,500,000
3997+18 2028....................................$225,100,000
3998+19 2029....................................$288,700,000
3999+20 2030....................................$298,900,000
4000+21 2031....................................$309,300,000
4001+22 2032....................................$320,100,000
4002+23 2033....................................$331,200,000
4003+24 2034....................................$341,200,000
4004+25 2035....................................$351,400,000
4005+26 2036....................................$361,900,000
4006+
4007+
4008+
4009+
4010+
4011+ HB3856 Enrolled - 110 - LRB103 30981 DTM 57576 b
4012+
4013+
4014+HB3856 Enrolled- 111 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 111 - LRB103 30981 DTM 57576 b
4015+ HB3856 Enrolled - 111 - LRB103 30981 DTM 57576 b
4016+1 2037....................................$372,800,000
4017+2 2038....................................$384,000,000
4018+3 2039....................................$395,500,000
4019+4 2040....................................$407,400,000
4020+5 2041....................................$419,600,000
4021+6 2042....................................$432,200,000
4022+7 2043....................................$445,100,000
4023+8 Beginning July 1, 2021 and until July 1, 2022, subject to
4024+9 the payment of amounts into the State and Local Sales Tax
4025+10 Reform Fund, the Build Illinois Fund, the McCormick Place
4026+11 Expansion Project Fund, the Illinois Tax Increment Fund, the
4027+12 Energy Infrastructure Fund, and the Tax Compliance and
4028+13 Administration Fund as provided in this Section, the
4029+14 Department shall pay each month into the Road Fund the amount
4030+15 estimated to represent 16% of the net revenue realized from
4031+16 the taxes imposed on motor fuel and gasohol. Beginning July 1,
4032+17 2022 and until July 1, 2023, subject to the payment of amounts
4033+18 into the State and Local Sales Tax Reform Fund, the Build
4034+19 Illinois Fund, the McCormick Place Expansion Project Fund, the
4035+20 Illinois Tax Increment Fund, the Energy Infrastructure Fund,
4036+21 and the Tax Compliance and Administration Fund as provided in
4037+22 this Section, the Department shall pay each month into the
4038+23 Road Fund the amount estimated to represent 32% of the net
4039+24 revenue realized from the taxes imposed on motor fuel and
4040+25 gasohol. Beginning July 1, 2023 and until July 1, 2024,
4041+26 subject to the payment of amounts into the State and Local
4042+
4043+
4044+
4045+
4046+
4047+ HB3856 Enrolled - 111 - LRB103 30981 DTM 57576 b
4048+
4049+
4050+HB3856 Enrolled- 112 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 112 - LRB103 30981 DTM 57576 b
4051+ HB3856 Enrolled - 112 - LRB103 30981 DTM 57576 b
4052+1 Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
4053+2 Place Expansion Project Fund, the Illinois Tax Increment Fund,
4054+3 the Energy Infrastructure Fund, and the Tax Compliance and
4055+4 Administration Fund as provided in this Section, the
4056+5 Department shall pay each month into the Road Fund the amount
4057+6 estimated to represent 48% of the net revenue realized from
4058+7 the taxes imposed on motor fuel and gasohol. Beginning July 1,
4059+8 2024 and until July 1, 2025, subject to the payment of amounts
4060+9 into the State and Local Sales Tax Reform Fund, the Build
4061+10 Illinois Fund, the McCormick Place Expansion Project Fund, the
4062+11 Illinois Tax Increment Fund, the Energy Infrastructure Fund,
4063+12 and the Tax Compliance and Administration Fund as provided in
4064+13 this Section, the Department shall pay each month into the
4065+14 Road Fund the amount estimated to represent 64% of the net
4066+15 revenue realized from the taxes imposed on motor fuel and
4067+16 gasohol. Beginning on July 1, 2025, subject to the payment of
4068+17 amounts into the State and Local Sales Tax Reform Fund, the
4069+18 Build Illinois Fund, the McCormick Place Expansion Project
4070+19 Fund, the Illinois Tax Increment Fund, the Energy
4071+20 Infrastructure Fund, and the Tax Compliance and Administration
4072+21 Fund as provided in this Section, the Department shall pay
4073+22 each month into the Road Fund the amount estimated to
4074+23 represent 80% of the net revenue realized from the taxes
4075+24 imposed on motor fuel and gasohol. As used in this paragraph
4076+25 "motor fuel" has the meaning given to that term in Section 1.1
4077+26 of the Motor Fuel Tax Law, and "gasohol" has the meaning given
4078+
4079+
4080+
4081+
4082+
4083+ HB3856 Enrolled - 112 - LRB103 30981 DTM 57576 b
4084+
4085+
4086+HB3856 Enrolled- 113 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 113 - LRB103 30981 DTM 57576 b
4087+ HB3856 Enrolled - 113 - LRB103 30981 DTM 57576 b
4088+1 to that term in Section 3-40 of the Use Tax Act.
4089+2 Of the remainder of the moneys received by the Department
4090+3 pursuant to this Act, 75% thereof shall be paid into the
4091+4 General Revenue Fund of the State Treasury and 25% shall be
4092+5 reserved in a special account and used only for the transfer to
4093+6 the Common School Fund as part of the monthly transfer from the
4094+7 General Revenue Fund in accordance with Section 8a of the
4095+8 State Finance Act.
4096+9 As soon as possible after the first day of each month, upon
4097+10 certification of the Department of Revenue, the Comptroller
4098+11 shall order transferred and the Treasurer shall transfer from
4099+12 the General Revenue Fund to the Motor Fuel Tax Fund an amount
4100+13 equal to 1.7% of 80% of the net revenue realized under this Act
4101+14 for the second preceding month. Beginning April 1, 2000, this
4102+15 transfer is no longer required and shall not be made.
4103+16 Net revenue realized for a month shall be the revenue
4104+17 collected by the State pursuant to this Act, less the amount
4105+18 paid out during that month as refunds to taxpayers for
4106+19 overpayment of liability.
4107+20 (Source: P.A. 101-10, Article 15, Section 15-15, eff. 6-5-19;
4108+21 101-10, Article 25, Section 25-110, eff. 6-5-19; 101-27, eff.
4109+22 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
4110+23 101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)
4111+24 Section 2-50. The Service Occupation Tax Act is amended by
4112+25 changing Section 9 as follows:
4113+
4114+
4115+
4116+
4117+
4118+ HB3856 Enrolled - 113 - LRB103 30981 DTM 57576 b
4119+
4120+
4121+HB3856 Enrolled- 114 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 114 - LRB103 30981 DTM 57576 b
4122+ HB3856 Enrolled - 114 - LRB103 30981 DTM 57576 b
4123+1 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
4124+2 Sec. 9. Each serviceman required or authorized to collect
4125+3 the tax herein imposed shall pay to the Department the amount
4126+4 of such tax at the time when he is required to file his return
4127+5 for the period during which such tax was collectible, less a
4128+6 discount of 2.1% prior to January 1, 1990, and 1.75% on and
4129+7 after January 1, 1990, or $5 per calendar year, whichever is
4130+8 greater, which is allowed to reimburse the serviceman for
4131+9 expenses incurred in collecting the tax, keeping records,
4132+10 preparing and filing returns, remitting the tax and supplying
4133+11 data to the Department on request. When determining the
4134+12 discount allowed under this Section, servicemen shall include
4135+13 the amount of tax that would have been due at the 1% rate but
4136+14 for the 0% rate imposed under this amendatory Act of the 102nd
4137+15 General Assembly. The discount under this Section is not
4138+16 allowed for the 1.25% portion of taxes paid on aviation fuel
4139+17 that is subject to the revenue use requirements of 49 U.S.C.
4140+18 47107(b) and 49 U.S.C. 47133. The discount allowed under this
4141+19 Section is allowed only for returns that are filed in the
4142+20 manner required by this Act. The Department may disallow the
4143+21 discount for servicemen whose certificate of registration is
4144+22 revoked at the time the return is filed, but only if the
4145+23 Department's decision to revoke the certificate of
4146+24 registration has become final.
4147+25 Where such tangible personal property is sold under a
4148+
4149+
4150+
4151+
4152+
4153+ HB3856 Enrolled - 114 - LRB103 30981 DTM 57576 b
4154+
4155+
4156+HB3856 Enrolled- 115 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 115 - LRB103 30981 DTM 57576 b
4157+ HB3856 Enrolled - 115 - LRB103 30981 DTM 57576 b
4158+1 conditional sales contract, or under any other form of sale
4159+2 wherein the payment of the principal sum, or a part thereof, is
4160+3 extended beyond the close of the period for which the return is
4161+4 filed, the serviceman, in collecting the tax may collect, for
4162+5 each tax return period, only the tax applicable to the part of
4163+6 the selling price actually received during such tax return
4164+7 period.
4165+8 Except as provided hereinafter in this Section, on or
4166+9 before the twentieth day of each calendar month, such
4167+10 serviceman shall file a return for the preceding calendar
4168+11 month in accordance with reasonable rules and regulations to
4169+12 be promulgated by the Department of Revenue. Such return shall
4170+13 be filed on a form prescribed by the Department and shall
4171+14 contain such information as the Department may reasonably
4172+15 require. The return shall include the gross receipts which
4173+16 were received during the preceding calendar month or quarter
4174+17 on the following items upon which tax would have been due but
4175+18 for the 0% rate imposed under this amendatory Act of the 102nd
4176+19 General Assembly: (i) food for human consumption that is to be
4177+20 consumed off the premises where it is sold (other than
4178+21 alcoholic beverages, food consisting of or infused with adult
4179+22 use cannabis, soft drinks, and food that has been prepared for
4180+23 immediate consumption); and (ii) food prepared for immediate
4181+24 consumption and transferred incident to a sale of service
4182+25 subject to this Act or the Service Use Tax Act by an entity
4183+26 licensed under the Hospital Licensing Act, the Nursing Home
4184+
4185+
4186+
4187+
4188+
4189+ HB3856 Enrolled - 115 - LRB103 30981 DTM 57576 b
4190+
4191+
4192+HB3856 Enrolled- 116 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 116 - LRB103 30981 DTM 57576 b
4193+ HB3856 Enrolled - 116 - LRB103 30981 DTM 57576 b
4194+1 Care Act, the Assisted Living and Shared Housing Act, the
4195+2 ID/DD Community Care Act, the MC/DD Act, the Specialized
4196+3 Mental Health Rehabilitation Act of 2013, or the Child Care
4197+4 Act of 1969, or an entity that holds a permit issued pursuant
4198+5 to the Life Care Facilities Act. The return shall also include
4199+6 the amount of tax that would have been due on the items listed
4200+7 in the previous sentence but for the 0% rate imposed under this
4201+8 amendatory Act of the 102nd General Assembly.
4202+9 On and after January 1, 2018, with respect to servicemen
4203+10 whose annual gross receipts average $20,000 or more, all
4204+11 returns required to be filed pursuant to this Act shall be
4205+12 filed electronically. Servicemen who demonstrate that they do
4206+13 not have access to the Internet or demonstrate hardship in
4207+14 filing electronically may petition the Department to waive the
4208+15 electronic filing requirement.
4209+16 The Department may require returns to be filed on a
4210+17 quarterly basis. If so required, a return for each calendar
4211+18 quarter shall be filed on or before the twentieth day of the
4212+19 calendar month following the end of such calendar quarter. The
4213+20 taxpayer shall also file a return with the Department for each
4214+21 of the first two months of each calendar quarter, on or before
4215+22 the twentieth day of the following calendar month, stating:
4216+23 1. The name of the seller;
4217+24 2. The address of the principal place of business from
4218+25 which he engages in business as a serviceman in this
4219+26 State;
4220+
4221+
4222+
4223+
4224+
4225+ HB3856 Enrolled - 116 - LRB103 30981 DTM 57576 b
4226+
4227+
4228+HB3856 Enrolled- 117 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 117 - LRB103 30981 DTM 57576 b
4229+ HB3856 Enrolled - 117 - LRB103 30981 DTM 57576 b
4230+1 3. The total amount of taxable receipts received by
4231+2 him during the preceding calendar month, including
4232+3 receipts from charge and time sales, but less all
4233+4 deductions allowed by law;
4234+5 4. The amount of credit provided in Section 2d of this
4235+6 Act;
4236+7 5. The amount of tax due;
4237+8 5-5. The signature of the taxpayer; and
4238+9 6. Such other reasonable information as the Department
4239+10 may require.
4240+11 Each serviceman required or authorized to collect the tax
4241+12 herein imposed on aviation fuel acquired as an incident to the
4242+13 purchase of a service in this State during the preceding
4243+14 calendar month shall, instead of reporting and paying tax as
4244+15 otherwise required by this Section, report and pay such tax on
4245+16 a separate aviation fuel tax return. The requirements related
4246+17 to the return shall be as otherwise provided in this Section.
4247+18 Notwithstanding any other provisions of this Act to the
4248+19 contrary, servicemen transferring aviation fuel incident to
4249+20 sales of service shall file all aviation fuel tax returns and
4250+21 shall make all aviation fuel tax payments by electronic means
4251+22 in the manner and form required by the Department. For
4252+23 purposes of this Section, "aviation fuel" means jet fuel and
4253+24 aviation gasoline.
4254+25 If a taxpayer fails to sign a return within 30 days after
4255+26 the proper notice and demand for signature by the Department,
4256+
4257+
4258+
4259+
4260+
4261+ HB3856 Enrolled - 117 - LRB103 30981 DTM 57576 b
4262+
4263+
4264+HB3856 Enrolled- 118 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 118 - LRB103 30981 DTM 57576 b
4265+ HB3856 Enrolled - 118 - LRB103 30981 DTM 57576 b
4266+1 the return shall be considered valid and any amount shown to be
4267+2 due on the return shall be deemed assessed.
4268+3 Notwithstanding any other provision of this Act to the
4269+4 contrary, servicemen subject to tax on cannabis shall file all
4270+5 cannabis tax returns and shall make all cannabis tax payments
4271+6 by electronic means in the manner and form required by the
4272+7 Department.
4273+8 Prior to October 1, 2003, and on and after September 1,
4274+9 2004 a serviceman may accept a Manufacturer's Purchase Credit
4275+10 certification from a purchaser in satisfaction of Service Use
4276+11 Tax as provided in Section 3-70 of the Service Use Tax Act if
4277+12 the purchaser provides the appropriate documentation as
4278+13 required by Section 3-70 of the Service Use Tax Act. A
4279+14 Manufacturer's Purchase Credit certification, accepted prior
4280+15 to October 1, 2003 or on or after September 1, 2004 by a
4281+16 serviceman as provided in Section 3-70 of the Service Use Tax
4282+17 Act, may be used by that serviceman to satisfy Service
4283+18 Occupation Tax liability in the amount claimed in the
4284+19 certification, not to exceed 6.25% of the receipts subject to
4285+20 tax from a qualifying purchase. A Manufacturer's Purchase
4286+21 Credit reported on any original or amended return filed under
4287+22 this Act after October 20, 2003 for reporting periods prior to
4288+23 September 1, 2004 shall be disallowed. Manufacturer's Purchase
4289+24 Credit reported on annual returns due on or after January 1,
4290+25 2005 will be disallowed for periods prior to September 1,
4291+26 2004. No Manufacturer's Purchase Credit may be used after
4292+
4293+
4294+
4295+
4296+
4297+ HB3856 Enrolled - 118 - LRB103 30981 DTM 57576 b
4298+
4299+
4300+HB3856 Enrolled- 119 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 119 - LRB103 30981 DTM 57576 b
4301+ HB3856 Enrolled - 119 - LRB103 30981 DTM 57576 b
4302+1 September 30, 2003 through August 31, 2004 to satisfy any tax
4303+2 liability imposed under this Act, including any audit
4304+3 liability.
4305+4 If the serviceman's average monthly tax liability to the
4306+5 Department does not exceed $200, the Department may authorize
4307+6 his returns to be filed on a quarter annual basis, with the
4308+7 return for January, February and March of a given year being
4309+8 due by April 20 of such year; with the return for April, May
4310+9 and June of a given year being due by July 20 of such year;
4311+10 with the return for July, August and September of a given year
4312+11 being due by October 20 of such year, and with the return for
4313+12 October, November and December of a given year being due by
4314+13 January 20 of the following year.
4315+14 If the serviceman's average monthly tax liability to the
4316+15 Department does not exceed $50, the Department may authorize
4317+16 his returns to be filed on an annual basis, with the return for
4318+17 a given year being due by January 20 of the following year.
4319+18 Such quarter annual and annual returns, as to form and
4320+19 substance, shall be subject to the same requirements as
4321+20 monthly returns.
4322+21 Notwithstanding any other provision in this Act concerning
4323+22 the time within which a serviceman may file his return, in the
4324+23 case of any serviceman who ceases to engage in a kind of
4325+24 business which makes him responsible for filing returns under
4326+25 this Act, such serviceman shall file a final return under this
4327+26 Act with the Department not more than 1 month after
4328+
4329+
4330+
4331+
4332+
4333+ HB3856 Enrolled - 119 - LRB103 30981 DTM 57576 b
4334+
4335+
4336+HB3856 Enrolled- 120 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 120 - LRB103 30981 DTM 57576 b
4337+ HB3856 Enrolled - 120 - LRB103 30981 DTM 57576 b
4338+1 discontinuing such business.
4339+2 Beginning October 1, 1993, a taxpayer who has an average
4340+3 monthly tax liability of $150,000 or more shall make all
4341+4 payments required by rules of the Department by electronic
4342+5 funds transfer. Beginning October 1, 1994, a taxpayer who has
4343+6 an average monthly tax liability of $100,000 or more shall
4344+7 make all payments required by rules of the Department by
4345+8 electronic funds transfer. Beginning October 1, 1995, a
4346+9 taxpayer who has an average monthly tax liability of $50,000
4347+10 or more shall make all payments required by rules of the
4348+11 Department by electronic funds transfer. Beginning October 1,
4349+12 2000, a taxpayer who has an annual tax liability of $200,000 or
4350+13 more shall make all payments required by rules of the
4351+14 Department by electronic funds transfer. The term "annual tax
4352+15 liability" shall be the sum of the taxpayer's liabilities
4353+16 under this Act, and under all other State and local occupation
4354+17 and use tax laws administered by the Department, for the
4355+18 immediately preceding calendar year. The term "average monthly
4356+19 tax liability" means the sum of the taxpayer's liabilities
4357+20 under this Act, and under all other State and local occupation
4358+21 and use tax laws administered by the Department, for the
4359+22 immediately preceding calendar year divided by 12. Beginning
4360+23 on October 1, 2002, a taxpayer who has a tax liability in the
4361+24 amount set forth in subsection (b) of Section 2505-210 of the
4362+25 Department of Revenue Law shall make all payments required by
4363+26 rules of the Department by electronic funds transfer.
4364+
4365+
4366+
4367+
4368+
4369+ HB3856 Enrolled - 120 - LRB103 30981 DTM 57576 b
4370+
4371+
4372+HB3856 Enrolled- 121 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 121 - LRB103 30981 DTM 57576 b
4373+ HB3856 Enrolled - 121 - LRB103 30981 DTM 57576 b
4374+1 Before August 1 of each year beginning in 1993, the
4375+2 Department shall notify all taxpayers required to make
4376+3 payments by electronic funds transfer. All taxpayers required
4377+4 to make payments by electronic funds transfer shall make those
4378+5 payments for a minimum of one year beginning on October 1.
4379+6 Any taxpayer not required to make payments by electronic
4380+7 funds transfer may make payments by electronic funds transfer
4381+8 with the permission of the Department.
4382+9 All taxpayers required to make payment by electronic funds
4383+10 transfer and any taxpayers authorized to voluntarily make
4384+11 payments by electronic funds transfer shall make those
4385+12 payments in the manner authorized by the Department.
4386+13 The Department shall adopt such rules as are necessary to
4387+14 effectuate a program of electronic funds transfer and the
4388+15 requirements of this Section.
4389+16 Where a serviceman collects the tax with respect to the
4390+17 selling price of tangible personal property which he sells and
4391+18 the purchaser thereafter returns such tangible personal
4392+19 property and the serviceman refunds the selling price thereof
4393+20 to the purchaser, such serviceman shall also refund, to the
4394+21 purchaser, the tax so collected from the purchaser. When
4395+22 filing his return for the period in which he refunds such tax
4396+23 to the purchaser, the serviceman may deduct the amount of the
4397+24 tax so refunded by him to the purchaser from any other Service
4398+25 Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
4399+26 Use Tax which such serviceman may be required to pay or remit
4400+
4401+
4402+
4403+
4404+
4405+ HB3856 Enrolled - 121 - LRB103 30981 DTM 57576 b
4406+
4407+
4408+HB3856 Enrolled- 122 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 122 - LRB103 30981 DTM 57576 b
4409+ HB3856 Enrolled - 122 - LRB103 30981 DTM 57576 b
4410+1 to the Department, as shown by such return, provided that the
4411+2 amount of the tax to be deducted shall previously have been
4412+3 remitted to the Department by such serviceman. If the
4413+4 serviceman shall not previously have remitted the amount of
4414+5 such tax to the Department, he shall be entitled to no
4415+6 deduction hereunder upon refunding such tax to the purchaser.
4416+7 If experience indicates such action to be practicable, the
4417+8 Department may prescribe and furnish a combination or joint
4418+9 return which will enable servicemen, who are required to file
4419+10 returns hereunder and also under the Retailers' Occupation Tax
4420+11 Act, the Use Tax Act or the Service Use Tax Act, to furnish all
4421+12 the return information required by all said Acts on the one
4422+13 form.
4423+14 Where the serviceman has more than one business registered
4424+15 with the Department under separate registrations hereunder,
4425+16 such serviceman shall file separate returns for each
4426+17 registered business.
4427+18 Beginning January 1, 1990, each month the Department shall
4428+19 pay into the Local Government Tax Fund the revenue realized
4429+20 for the preceding month from the 1% tax imposed under this Act.
4430+21 Beginning January 1, 1990, each month the Department shall
4431+22 pay into the County and Mass Transit District Fund 4% of the
4432+23 revenue realized for the preceding month from the 6.25%
4433+24 general rate on sales of tangible personal property other than
4434+25 aviation fuel sold on or after December 1, 2019. This
4435+26 exception for aviation fuel only applies for so long as the
4436+
4437+
4438+
4439+
4440+
4441+ HB3856 Enrolled - 122 - LRB103 30981 DTM 57576 b
4442+
4443+
4444+HB3856 Enrolled- 123 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 123 - LRB103 30981 DTM 57576 b
4445+ HB3856 Enrolled - 123 - LRB103 30981 DTM 57576 b
4446+1 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
4447+2 47133 are binding on the State.
4448+3 Beginning August 1, 2000, each month the Department shall
4449+4 pay into the County and Mass Transit District Fund 20% of the
4450+5 net revenue realized for the preceding month from the 1.25%
4451+6 rate on the selling price of motor fuel and gasohol.
4452+7 Beginning January 1, 1990, each month the Department shall
4453+8 pay into the Local Government Tax Fund 16% of the revenue
4454+9 realized for the preceding month from the 6.25% general rate
4455+10 on transfers of tangible personal property other than aviation
4456+11 fuel sold on or after December 1, 2019. This exception for
4457+12 aviation fuel only applies for so long as the revenue use
4458+13 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
4459+14 binding on the State.
4460+15 For aviation fuel sold on or after December 1, 2019, each
4461+16 month the Department shall pay into the State Aviation Program
4462+17 Fund 20% of the net revenue realized for the preceding month
4463+18 from the 6.25% general rate on the selling price of aviation
4464+19 fuel, less an amount estimated by the Department to be
4465+20 required for refunds of the 20% portion of the tax on aviation
4466+21 fuel under this Act, which amount shall be deposited into the
4467+22 Aviation Fuel Sales Tax Refund Fund. The Department shall only
4468+23 pay moneys into the State Aviation Program Fund and the
4469+24 Aviation Fuel Sales Tax Refund Fund under this Act for so long
4470+25 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
4471+26 U.S.C. 47133 are binding on the State.
4472+
4473+
4474+
4475+
4476+
4477+ HB3856 Enrolled - 123 - LRB103 30981 DTM 57576 b
4478+
4479+
4480+HB3856 Enrolled- 124 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 124 - LRB103 30981 DTM 57576 b
4481+ HB3856 Enrolled - 124 - LRB103 30981 DTM 57576 b
4482+1 Beginning August 1, 2000, each month the Department shall
4483+2 pay into the Local Government Tax Fund 80% of the net revenue
4484+3 realized for the preceding month from the 1.25% rate on the
4485+4 selling price of motor fuel and gasohol.
4486+5 Beginning October 1, 2009, each month the Department shall
4487+6 pay into the Capital Projects Fund an amount that is equal to
4488+7 an amount estimated by the Department to represent 80% of the
4489+8 net revenue realized for the preceding month from the sale of
4490+9 candy, grooming and hygiene products, and soft drinks that had
4491+10 been taxed at a rate of 1% prior to September 1, 2009 but that
4492+11 are now taxed at 6.25%.
4493+12 Beginning July 1, 2013, each month the Department shall
4494+13 pay into the Underground Storage Tank Fund from the proceeds
4495+14 collected under this Act, the Use Tax Act, the Service Use Tax
4496+15 Act, and the Retailers' Occupation Tax Act an amount equal to
4497+16 the average monthly deficit in the Underground Storage Tank
4498+17 Fund during the prior year, as certified annually by the
4499+18 Illinois Environmental Protection Agency, but the total
4500+19 payment into the Underground Storage Tank Fund under this Act,
4501+20 the Use Tax Act, the Service Use Tax Act, and the Retailers'
4502+21 Occupation Tax Act shall not exceed $18,000,000 in any State
4503+22 fiscal year. As used in this paragraph, the "average monthly
4504+23 deficit" shall be equal to the difference between the average
4505+24 monthly claims for payment by the fund and the average monthly
4506+25 revenues deposited into the fund, excluding payments made
4507+26 pursuant to this paragraph.
4508+
4509+
4510+
4511+
4512+
4513+ HB3856 Enrolled - 124 - LRB103 30981 DTM 57576 b
4514+
4515+
4516+HB3856 Enrolled- 125 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 125 - LRB103 30981 DTM 57576 b
4517+ HB3856 Enrolled - 125 - LRB103 30981 DTM 57576 b
4518+1 Beginning July 1, 2015, of the remainder of the moneys
4519+2 received by the Department under the Use Tax Act, the Service
4520+3 Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
4521+4 each month the Department shall deposit $500,000 into the
4522+5 State Crime Laboratory Fund.
4523+6 Of the remainder of the moneys received by the Department
4524+7 pursuant to this Act, (a) 1.75% thereof shall be paid into the
4525+8 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
4526+9 and after July 1, 1989, 3.8% thereof shall be paid into the
4527+10 Build Illinois Fund; provided, however, that if in any fiscal
4528+11 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
4529+12 may be, of the moneys received by the Department and required
4530+13 to be paid into the Build Illinois Fund pursuant to Section 3
4531+14 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
4532+15 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
4533+16 Service Occupation Tax Act, such Acts being hereinafter called
4534+17 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
4535+18 may be, of moneys being hereinafter called the "Tax Act
4536+19 Amount", and (2) the amount transferred to the Build Illinois
4537+20 Fund from the State and Local Sales Tax Reform Fund shall be
4538+21 less than the Annual Specified Amount (as defined in Section 3
4539+22 of the Retailers' Occupation Tax Act), an amount equal to the
4540+23 difference shall be immediately paid into the Build Illinois
4541+24 Fund from other moneys received by the Department pursuant to
4542+25 the Tax Acts; and further provided, that if on the last
4543+26 business day of any month the sum of (1) the Tax Act Amount
4544+
4545+
4546+
4547+
4548+
4549+ HB3856 Enrolled - 125 - LRB103 30981 DTM 57576 b
4550+
4551+
4552+HB3856 Enrolled- 126 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 126 - LRB103 30981 DTM 57576 b
4553+ HB3856 Enrolled - 126 - LRB103 30981 DTM 57576 b
4554+1 required to be deposited into the Build Illinois Account in
4555+2 the Build Illinois Fund during such month and (2) the amount
4556+3 transferred during such month to the Build Illinois Fund from
4557+4 the State and Local Sales Tax Reform Fund shall have been less
4558+5 than 1/12 of the Annual Specified Amount, an amount equal to
4559+6 the difference shall be immediately paid into the Build
4560+7 Illinois Fund from other moneys received by the Department
4561+8 pursuant to the Tax Acts; and, further provided, that in no
4562+9 event shall the payments required under the preceding proviso
4563+10 result in aggregate payments into the Build Illinois Fund
4564+11 pursuant to this clause (b) for any fiscal year in excess of
4565+12 the greater of (i) the Tax Act Amount or (ii) the Annual
4566+13 Specified Amount for such fiscal year; and, further provided,
4567+14 that the amounts payable into the Build Illinois Fund under
4568+15 this clause (b) shall be payable only until such time as the
4569+16 aggregate amount on deposit under each trust indenture
4570+17 securing Bonds issued and outstanding pursuant to the Build
4571+18 Illinois Bond Act is sufficient, taking into account any
4572+19 future investment income, to fully provide, in accordance with
4573+20 such indenture, for the defeasance of or the payment of the
4574+21 principal of, premium, if any, and interest on the Bonds
4575+22 secured by such indenture and on any Bonds expected to be
4576+23 issued thereafter and all fees and costs payable with respect
4577+24 thereto, all as certified by the Director of the Bureau of the
4578+25 Budget (now Governor's Office of Management and Budget). If on
4579+26 the last business day of any month in which Bonds are
4580+
4581+
4582+
4583+
4584+
4585+ HB3856 Enrolled - 126 - LRB103 30981 DTM 57576 b
4586+
4587+
4588+HB3856 Enrolled- 127 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 127 - LRB103 30981 DTM 57576 b
4589+ HB3856 Enrolled - 127 - LRB103 30981 DTM 57576 b
4590+1 outstanding pursuant to the Build Illinois Bond Act, the
4591+2 aggregate of the moneys deposited in the Build Illinois Bond
4592+3 Account in the Build Illinois Fund in such month shall be less
4593+4 than the amount required to be transferred in such month from
4594+5 the Build Illinois Bond Account to the Build Illinois Bond
4595+6 Retirement and Interest Fund pursuant to Section 13 of the
4596+7 Build Illinois Bond Act, an amount equal to such deficiency
4597+8 shall be immediately paid from other moneys received by the
4598+9 Department pursuant to the Tax Acts to the Build Illinois
4599+10 Fund; provided, however, that any amounts paid to the Build
4600+11 Illinois Fund in any fiscal year pursuant to this sentence
4601+12 shall be deemed to constitute payments pursuant to clause (b)
4602+13 of the preceding sentence and shall reduce the amount
4603+14 otherwise payable for such fiscal year pursuant to clause (b)
4604+15 of the preceding sentence. The moneys received by the
4605+16 Department pursuant to this Act and required to be deposited
4606+17 into the Build Illinois Fund are subject to the pledge, claim
4607+18 and charge set forth in Section 12 of the Build Illinois Bond
4608+19 Act.
4609+20 Subject to payment of amounts into the Build Illinois Fund
4610+21 as provided in the preceding paragraph or in any amendment
4611+22 thereto hereafter enacted, the following specified monthly
4612+23 installment of the amount requested in the certificate of the
4613+24 Chairman of the Metropolitan Pier and Exposition Authority
4614+25 provided under Section 8.25f of the State Finance Act, but not
4615+26 in excess of the sums designated as "Total Deposit", shall be
4616+
4617+
4618+
4619+
4620+
4621+ HB3856 Enrolled - 127 - LRB103 30981 DTM 57576 b
4622+
4623+
4624+HB3856 Enrolled- 128 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 128 - LRB103 30981 DTM 57576 b
4625+ HB3856 Enrolled - 128 - LRB103 30981 DTM 57576 b
4626+1 deposited in the aggregate from collections under Section 9 of
4627+2 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
4628+3 9 of the Service Occupation Tax Act, and Section 3 of the
4629+4 Retailers' Occupation Tax Act into the McCormick Place
4630+5 Expansion Project Fund in the specified fiscal years.
4631+6Fiscal YearTotal Deposit71993 $081994 53,000,00091995 58,000,000101996 61,000,000111997 64,000,000121998 68,000,000131999 71,000,000142000 75,000,000152001 80,000,000162002 93,000,000172003 99,000,000182004103,000,000192005108,000,000202006113,000,000212007119,000,000222008126,000,000232009132,000,000242010139,000,000252011146,000,000 6 Fiscal Year Total Deposit 7 1993 $0 8 1994 53,000,000 9 1995 58,000,000 10 1996 61,000,000 11 1997 64,000,000 12 1998 68,000,000 13 1999 71,000,000 14 2000 75,000,000 15 2001 80,000,000 16 2002 93,000,000 17 2003 99,000,000 18 2004 103,000,000 19 2005 108,000,000 20 2006 113,000,000 21 2007 119,000,000 22 2008 126,000,000 23 2009 132,000,000 24 2010 139,000,000 25 2011 146,000,000
4632+6 Fiscal Year Total Deposit
4633+7 1993 $0
4634+8 1994 53,000,000
4635+9 1995 58,000,000
4636+10 1996 61,000,000
4637+11 1997 64,000,000
4638+12 1998 68,000,000
4639+13 1999 71,000,000
4640+14 2000 75,000,000
4641+15 2001 80,000,000
4642+16 2002 93,000,000
4643+17 2003 99,000,000
4644+18 2004 103,000,000
4645+19 2005 108,000,000
4646+20 2006 113,000,000
4647+21 2007 119,000,000
4648+22 2008 126,000,000
4649+23 2009 132,000,000
4650+24 2010 139,000,000
4651+25 2011 146,000,000
4652+
4653+
4654+
4655+
4656+
4657+ HB3856 Enrolled - 128 - LRB103 30981 DTM 57576 b
4658+
4659+
4660+6 Fiscal Year Total Deposit
4661+7 1993 $0
4662+8 1994 53,000,000
4663+9 1995 58,000,000
4664+10 1996 61,000,000
4665+11 1997 64,000,000
4666+12 1998 68,000,000
4667+13 1999 71,000,000
4668+14 2000 75,000,000
4669+15 2001 80,000,000
4670+16 2002 93,000,000
4671+17 2003 99,000,000
4672+18 2004 103,000,000
4673+19 2005 108,000,000
4674+20 2006 113,000,000
4675+21 2007 119,000,000
4676+22 2008 126,000,000
4677+23 2009 132,000,000
4678+24 2010 139,000,000
4679+25 2011 146,000,000
4680+
4681+
4682+HB3856 Enrolled- 129 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 129 - LRB103 30981 DTM 57576 b
4683+ HB3856 Enrolled - 129 - LRB103 30981 DTM 57576 b
4684+12012153,000,00022013161,000,00032014170,000,00042015179,000,00052016189,000,00062017199,000,00072018210,000,00082019221,000,00092020233,000,000102021300,000,000 112022300,000,000122023300,000,000132024 300,000,000142025 300,000,000152026 300,000,000162027 375,000,000172028 375,000,000182029 375,000,000192030 375,000,000202031 375,000,000212032 375,000,000222033 375,000,000232034375,000,000242035375,000,000252036450,000,00026and 1 2012 153,000,000 2 2013 161,000,000 3 2014 170,000,000 4 2015 179,000,000 5 2016 189,000,000 6 2017 199,000,000 7 2018 210,000,000 8 2019 221,000,000 9 2020 233,000,000 10 2021 300,000,000 11 2022 300,000,000 12 2023 300,000,000 13 2024 300,000,000 14 2025 300,000,000 15 2026 300,000,000 16 2027 375,000,000 17 2028 375,000,000 18 2029 375,000,000 19 2030 375,000,000 20 2031 375,000,000 21 2032 375,000,000 22 2033 375,000,000 23 2034 375,000,000 24 2035 375,000,000 25 2036 450,000,000 26 and
4685+1 2012 153,000,000
4686+2 2013 161,000,000
4687+3 2014 170,000,000
4688+4 2015 179,000,000
4689+5 2016 189,000,000
4690+6 2017 199,000,000
4691+7 2018 210,000,000
4692+8 2019 221,000,000
4693+9 2020 233,000,000
4694+10 2021 300,000,000
4695+11 2022 300,000,000
4696+12 2023 300,000,000
4697+13 2024 300,000,000
4698+14 2025 300,000,000
4699+15 2026 300,000,000
4700+16 2027 375,000,000
4701+17 2028 375,000,000
4702+18 2029 375,000,000
4703+19 2030 375,000,000
4704+20 2031 375,000,000
4705+21 2032 375,000,000
4706+22 2033 375,000,000
4707+23 2034 375,000,000
4708+24 2035 375,000,000
4709+25 2036 450,000,000
4710+26 and
4711+
4712+
4713+
4714+
4715+
4716+ HB3856 Enrolled - 129 - LRB103 30981 DTM 57576 b
4717+
4718+1 2012 153,000,000
4719+2 2013 161,000,000
4720+3 2014 170,000,000
4721+4 2015 179,000,000
4722+5 2016 189,000,000
4723+6 2017 199,000,000
4724+7 2018 210,000,000
4725+8 2019 221,000,000
4726+9 2020 233,000,000
4727+10 2021 300,000,000
4728+11 2022 300,000,000
4729+12 2023 300,000,000
4730+13 2024 300,000,000
4731+14 2025 300,000,000
4732+15 2026 300,000,000
4733+16 2027 375,000,000
4734+17 2028 375,000,000
4735+18 2029 375,000,000
4736+19 2030 375,000,000
4737+20 2031 375,000,000
4738+21 2032 375,000,000
4739+22 2033 375,000,000
4740+23 2034 375,000,000
4741+24 2035 375,000,000
4742+25 2036 450,000,000
4743+26 and
4744+
4745+
4746+HB3856 Enrolled- 130 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 130 - LRB103 30981 DTM 57576 b
4747+ HB3856 Enrolled - 130 - LRB103 30981 DTM 57576 b
4748+1each fiscal year 2thereafter that bonds 3are outstanding under 4Section 13.2 of the 5Metropolitan Pier and 6Exposition Authority Act, 7but not after fiscal year 2060. 1 each fiscal year 2 thereafter that bonds 3 are outstanding under 4 Section 13.2 of the 5 Metropolitan Pier and 6 Exposition Authority Act, 7 but not after fiscal year 2060.
4749+1 each fiscal year
4750+2 thereafter that bonds
4751+3 are outstanding under
4752+4 Section 13.2 of the
4753+5 Metropolitan Pier and
4754+6 Exposition Authority Act,
4755+7 but not after fiscal year 2060.
4756+8 Beginning July 20, 1993 and in each month of each fiscal
4757+9 year thereafter, one-eighth of the amount requested in the
4758+10 certificate of the Chairman of the Metropolitan Pier and
4759+11 Exposition Authority for that fiscal year, less the amount
4760+12 deposited into the McCormick Place Expansion Project Fund by
4761+13 the State Treasurer in the respective month under subsection
4762+14 (g) of Section 13 of the Metropolitan Pier and Exposition
4763+15 Authority Act, plus cumulative deficiencies in the deposits
4764+16 required under this Section for previous months and years,
4765+17 shall be deposited into the McCormick Place Expansion Project
4766+18 Fund, until the full amount requested for the fiscal year, but
4767+19 not in excess of the amount specified above as "Total
4768+20 Deposit", has been deposited.
4769+21 Subject to payment of amounts into the Capital Projects
4770+22 Fund, the Build Illinois Fund, and the McCormick Place
4771+23 Expansion Project Fund pursuant to the preceding paragraphs or
4772+24 in any amendments thereto hereafter enacted, for aviation fuel
4773+25 sold on or after December 1, 2019, the Department shall each
4774+26 month deposit into the Aviation Fuel Sales Tax Refund Fund an
4775+
4776+
4777+
4778+
4779+
4780+ HB3856 Enrolled - 130 - LRB103 30981 DTM 57576 b
4781+
4782+1 each fiscal year
4783+2 thereafter that bonds
4784+3 are outstanding under
4785+4 Section 13.2 of the
4786+5 Metropolitan Pier and
4787+6 Exposition Authority Act,
4788+7 but not after fiscal year 2060.
4789+
4790+
4791+HB3856 Enrolled- 131 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 131 - LRB103 30981 DTM 57576 b
4792+ HB3856 Enrolled - 131 - LRB103 30981 DTM 57576 b
4793+1 amount estimated by the Department to be required for refunds
4794+2 of the 80% portion of the tax on aviation fuel under this Act.
4795+3 The Department shall only deposit moneys into the Aviation
4796+4 Fuel Sales Tax Refund Fund under this paragraph for so long as
4797+5 the revenue use requirements of 49 U.S.C. 47107(b) and 49
4798+6 U.S.C. 47133 are binding on the State.
4799+7 Subject to payment of amounts into the Build Illinois Fund
4800+8 and the McCormick Place Expansion Project Fund pursuant to the
4801+9 preceding paragraphs or in any amendments thereto hereafter
4802+10 enacted, beginning July 1, 1993 and ending on September 30,
4803+11 2013, the Department shall each month pay into the Illinois
4804+12 Tax Increment Fund 0.27% of 80% of the net revenue realized for
4805+13 the preceding month from the 6.25% general rate on the selling
4806+14 price of tangible personal property.
4807+15 Subject to payment of amounts into the Build Illinois Fund
4808+16 and the McCormick Place Expansion Project Fund pursuant to the
4809+17 preceding paragraphs or in any amendments thereto hereafter
4810+18 enacted, beginning with the receipt of the first report of
4811+19 taxes paid by an eligible business and continuing for a
4812+20 25-year period, the Department shall each month pay into the
4813+21 Energy Infrastructure Fund 80% of the net revenue realized
4814+22 from the 6.25% general rate on the selling price of
4815+23 Illinois-mined coal that was sold to an eligible business. For
4816+24 purposes of this paragraph, the term "eligible business" means
4817+25 a new electric generating facility certified pursuant to
4818+26 Section 605-332 of the Department of Commerce and Economic
4819+
4820+
4821+
4822+
4823+
4824+ HB3856 Enrolled - 131 - LRB103 30981 DTM 57576 b
4825+
4826+
4827+HB3856 Enrolled- 132 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 132 - LRB103 30981 DTM 57576 b
4828+ HB3856 Enrolled - 132 - LRB103 30981 DTM 57576 b
4829+1 Opportunity Law of the Civil Administrative Code of Illinois.
4830+2 Subject to payment of amounts into the Build Illinois
4831+3 Fund, the McCormick Place Expansion Project Fund, and the
4832+4 Illinois Tax Increment Fund, and the Energy Infrastructure
4833+5 Fund pursuant to the preceding paragraphs or in any amendments
4834+6 to this Section hereafter enacted, beginning on the first day
4835+7 of the first calendar month to occur on or after August 26,
4836+8 2014 (the effective date of Public Act 98-1098), each month,
4837+9 from the collections made under Section 9 of the Use Tax Act,
4838+10 Section 9 of the Service Use Tax Act, Section 9 of the Service
4839+11 Occupation Tax Act, and Section 3 of the Retailers' Occupation
4840+12 Tax Act, the Department shall pay into the Tax Compliance and
4841+13 Administration Fund, to be used, subject to appropriation, to
4842+14 fund additional auditors and compliance personnel at the
4843+15 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
4844+16 the cash receipts collected during the preceding fiscal year
4845+17 by the Audit Bureau of the Department under the Use Tax Act,
4846+18 the Service Use Tax Act, the Service Occupation Tax Act, the
4847+19 Retailers' Occupation Tax Act, and associated local occupation
4848+20 and use taxes administered by the Department.
4849+21 Subject to payments of amounts into the Build Illinois
4850+22 Fund, the McCormick Place Expansion Project Fund, the Illinois
4851+23 Tax Increment Fund, the Energy Infrastructure Fund, and the
4852+24 Tax Compliance and Administration Fund as provided in this
4853+25 Section, beginning on July 1, 2018 the Department shall pay
4854+26 each month into the Downstate Public Transportation Fund the
4855+
4856+
4857+
4858+
4859+
4860+ HB3856 Enrolled - 132 - LRB103 30981 DTM 57576 b
4861+
4862+
4863+HB3856 Enrolled- 133 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 133 - LRB103 30981 DTM 57576 b
4864+ HB3856 Enrolled - 133 - LRB103 30981 DTM 57576 b
4865+1 moneys required to be so paid under Section 2-3 of the
4866+2 Downstate Public Transportation Act.
4867+3 Subject to successful execution and delivery of a
4868+4 public-private agreement between the public agency and private
4869+5 entity and completion of the civic build, beginning on July 1,
4870+6 2023, of the remainder of the moneys received by the
4871+7 Department under the Use Tax Act, the Service Use Tax Act, the
4872+8 Service Occupation Tax Act, and this Act, the Department shall
4873+9 deposit the following specified deposits in the aggregate from
4874+10 collections under the Use Tax Act, the Service Use Tax Act, the
4875+11 Service Occupation Tax Act, and the Retailers' Occupation Tax
4876+12 Act, as required under Section 8.25g of the State Finance Act
4877+13 for distribution consistent with the Public-Private
4878+14 Partnership for Civic and Transit Infrastructure Project Act.
4879+15 The moneys received by the Department pursuant to this Act and
4880+16 required to be deposited into the Civic and Transit
4881+17 Infrastructure Fund are subject to the pledge, claim and
4882+18 charge set forth in Section 25-55 of the Public-Private
4883+19 Partnership for Civic and Transit Infrastructure Project Act.
4884+20 As used in this paragraph, "civic build", "private entity",
4885+21 "public-private agreement", and "public agency" have the
4886+22 meanings provided in Section 25-10 of the Public-Private
4887+23 Partnership for Civic and Transit Infrastructure Project Act.
4888+24 Fiscal Year............................Total Deposit
4889+25 2024....................................$200,000,000
4890+26 2025....................................$206,000,000
4891+
4892+
4893+
4894+
4895+
4896+ HB3856 Enrolled - 133 - LRB103 30981 DTM 57576 b
4897+
4898+
4899+HB3856 Enrolled- 134 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 134 - LRB103 30981 DTM 57576 b
4900+ HB3856 Enrolled - 134 - LRB103 30981 DTM 57576 b
4901+1 2026....................................$212,200,000
4902+2 2027....................................$218,500,000
4903+3 2028....................................$225,100,000
4904+4 2029....................................$288,700,000
4905+5 2030....................................$298,900,000
4906+6 2031....................................$309,300,000
4907+7 2032....................................$320,100,000
4908+8 2033....................................$331,200,000
4909+9 2034....................................$341,200,000
4910+10 2035....................................$351,400,000
4911+11 2036....................................$361,900,000
4912+12 2037....................................$372,800,000
4913+13 2038....................................$384,000,000
4914+14 2039....................................$395,500,000
4915+15 2040....................................$407,400,000
4916+16 2041....................................$419,600,000
4917+17 2042....................................$432,200,000
4918+18 2043....................................$445,100,000
4919+19 Beginning July 1, 2021 and until July 1, 2022, subject to
4920+20 the payment of amounts into the County and Mass Transit
4921+21 District Fund, the Local Government Tax Fund, the Build
4922+22 Illinois Fund, the McCormick Place Expansion Project Fund, the
4923+23 Illinois Tax Increment Fund, the Energy Infrastructure Fund,
4924+24 and the Tax Compliance and Administration Fund as provided in
4925+25 this Section, the Department shall pay each month into the
4926+26 Road Fund the amount estimated to represent 16% of the net
4927+
4928+
4929+
4930+
4931+
4932+ HB3856 Enrolled - 134 - LRB103 30981 DTM 57576 b
4933+
4934+
4935+HB3856 Enrolled- 135 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 135 - LRB103 30981 DTM 57576 b
4936+ HB3856 Enrolled - 135 - LRB103 30981 DTM 57576 b
4937+1 revenue realized from the taxes imposed on motor fuel and
4938+2 gasohol. Beginning July 1, 2022 and until July 1, 2023,
4939+3 subject to the payment of amounts into the County and Mass
4940+4 Transit District Fund, the Local Government Tax Fund, the
4941+5 Build Illinois Fund, the McCormick Place Expansion Project
4942+6 Fund, the Illinois Tax Increment Fund, the Energy
4943+7 Infrastructure Fund, and the Tax Compliance and Administration
4944+8 Fund as provided in this Section, the Department shall pay
4945+9 each month into the Road Fund the amount estimated to
4946+10 represent 32% of the net revenue realized from the taxes
4947+11 imposed on motor fuel and gasohol. Beginning July 1, 2023 and
4948+12 until July 1, 2024, subject to the payment of amounts into the
4949+13 County and Mass Transit District Fund, the Local Government
4950+14 Tax Fund, the Build Illinois Fund, the McCormick Place
4951+15 Expansion Project Fund, the Illinois Tax Increment Fund, the
4952+16 Energy Infrastructure Fund, and the Tax Compliance and
4953+17 Administration Fund as provided in this Section, the
4954+18 Department shall pay each month into the Road Fund the amount
4955+19 estimated to represent 48% of the net revenue realized from
4956+20 the taxes imposed on motor fuel and gasohol. Beginning July 1,
4957+21 2024 and until July 1, 2025, subject to the payment of amounts
4958+22 into the County and Mass Transit District Fund, the Local
4959+23 Government Tax Fund, the Build Illinois Fund, the McCormick
4960+24 Place Expansion Project Fund, the Illinois Tax Increment Fund,
4961+25 the Energy Infrastructure Fund, and the Tax Compliance and
4962+26 Administration Fund as provided in this Section, the
4963+
4964+
4965+
4966+
4967+
4968+ HB3856 Enrolled - 135 - LRB103 30981 DTM 57576 b
4969+
4970+
4971+HB3856 Enrolled- 136 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 136 - LRB103 30981 DTM 57576 b
4972+ HB3856 Enrolled - 136 - LRB103 30981 DTM 57576 b
4973+1 Department shall pay each month into the Road Fund the amount
4974+2 estimated to represent 64% of the net revenue realized from
4975+3 the taxes imposed on motor fuel and gasohol. Beginning on July
4976+4 1, 2025, subject to the payment of amounts into the County and
4977+5 Mass Transit District Fund, the Local Government Tax Fund, the
4978+6 Build Illinois Fund, the McCormick Place Expansion Project
4979+7 Fund, the Illinois Tax Increment Fund, the Energy
4980+8 Infrastructure Fund, and the Tax Compliance and Administration
4981+9 Fund as provided in this Section, the Department shall pay
4982+10 each month into the Road Fund the amount estimated to
4983+11 represent 80% of the net revenue realized from the taxes
4984+12 imposed on motor fuel and gasohol. As used in this paragraph
4985+13 "motor fuel" has the meaning given to that term in Section 1.1
4986+14 of the Motor Fuel Tax Law, and "gasohol" has the meaning given
4987+15 to that term in Section 3-40 of the Use Tax Act.
4988+16 Of the remainder of the moneys received by the Department
4989+17 pursuant to this Act, 75% shall be paid into the General
4990+18 Revenue Fund of the State Treasury and 25% shall be reserved in
4991+19 a special account and used only for the transfer to the Common
4992+20 School Fund as part of the monthly transfer from the General
4993+21 Revenue Fund in accordance with Section 8a of the State
4994+22 Finance Act.
4995+23 The Department may, upon separate written notice to a
4996+24 taxpayer, require the taxpayer to prepare and file with the
4997+25 Department on a form prescribed by the Department within not
4998+26 less than 60 days after receipt of the notice an annual
4999+
5000+
5001+
5002+
5003+
5004+ HB3856 Enrolled - 136 - LRB103 30981 DTM 57576 b
5005+
5006+
5007+HB3856 Enrolled- 137 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 137 - LRB103 30981 DTM 57576 b
5008+ HB3856 Enrolled - 137 - LRB103 30981 DTM 57576 b
5009+1 information return for the tax year specified in the notice.
5010+2 Such annual return to the Department shall include a statement
5011+3 of gross receipts as shown by the taxpayer's last Federal
5012+4 income tax return. If the total receipts of the business as
5013+5 reported in the Federal income tax return do not agree with the
5014+6 gross receipts reported to the Department of Revenue for the
5015+7 same period, the taxpayer shall attach to his annual return a
5016+8 schedule showing a reconciliation of the 2 amounts and the
5017+9 reasons for the difference. The taxpayer's annual return to
5018+10 the Department shall also disclose the cost of goods sold by
5019+11 the taxpayer during the year covered by such return, opening
5020+12 and closing inventories of such goods for such year, cost of
5021+13 goods used from stock or taken from stock and given away by the
5022+14 taxpayer during such year, pay roll information of the
5023+15 taxpayer's business during such year and any additional
5024+16 reasonable information which the Department deems would be
5025+17 helpful in determining the accuracy of the monthly, quarterly
5026+18 or annual returns filed by such taxpayer as hereinbefore
5027+19 provided for in this Section.
5028+20 If the annual information return required by this Section
5029+21 is not filed when and as required, the taxpayer shall be liable
5030+22 as follows:
5031+23 (i) Until January 1, 1994, the taxpayer shall be
5032+24 liable for a penalty equal to 1/6 of 1% of the tax due from
5033+25 such taxpayer under this Act during the period to be
5034+26 covered by the annual return for each month or fraction of
5035+
5036+
5037+
5038+
5039+
5040+ HB3856 Enrolled - 137 - LRB103 30981 DTM 57576 b
5041+
5042+
5043+HB3856 Enrolled- 138 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 138 - LRB103 30981 DTM 57576 b
5044+ HB3856 Enrolled - 138 - LRB103 30981 DTM 57576 b
5045+1 a month until such return is filed as required, the
5046+2 penalty to be assessed and collected in the same manner as
5047+3 any other penalty provided for in this Act.
5048+4 (ii) On and after January 1, 1994, the taxpayer shall
5049+5 be liable for a penalty as described in Section 3-4 of the
5050+6 Uniform Penalty and Interest Act.
5051+7 The chief executive officer, proprietor, owner or highest
5052+8 ranking manager shall sign the annual return to certify the
5053+9 accuracy of the information contained therein. Any person who
5054+10 willfully signs the annual return containing false or
5055+11 inaccurate information shall be guilty of perjury and punished
5056+12 accordingly. The annual return form prescribed by the
5057+13 Department shall include a warning that the person signing the
5058+14 return may be liable for perjury.
5059+15 The foregoing portion of this Section concerning the
5060+16 filing of an annual information return shall not apply to a
5061+17 serviceman who is not required to file an income tax return
5062+18 with the United States Government.
5063+19 As soon as possible after the first day of each month, upon
5064+20 certification of the Department of Revenue, the Comptroller
5065+21 shall order transferred and the Treasurer shall transfer from
5066+22 the General Revenue Fund to the Motor Fuel Tax Fund an amount
5067+23 equal to 1.7% of 80% of the net revenue realized under this Act
5068+24 for the second preceding month. Beginning April 1, 2000, this
5069+25 transfer is no longer required and shall not be made.
5070+26 Net revenue realized for a month shall be the revenue
5071+
5072+
5073+
5074+
5075+
5076+ HB3856 Enrolled - 138 - LRB103 30981 DTM 57576 b
5077+
5078+
5079+HB3856 Enrolled- 139 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 139 - LRB103 30981 DTM 57576 b
5080+ HB3856 Enrolled - 139 - LRB103 30981 DTM 57576 b
5081+1 collected by the State pursuant to this Act, less the amount
5082+2 paid out during that month as refunds to taxpayers for
5083+3 overpayment of liability.
5084+4 For greater simplicity of administration, it shall be
5085+5 permissible for manufacturers, importers and wholesalers whose
5086+6 products are sold by numerous servicemen in Illinois, and who
5087+7 wish to do so, to assume the responsibility for accounting and
5088+8 paying to the Department all tax accruing under this Act with
5089+9 respect to such sales, if the servicemen who are affected do
5090+10 not make written objection to the Department to this
5091+11 arrangement.
5092+12 (Source: P.A. 101-10, Article 15, Section 15-20, eff. 6-5-19;
5093+13 101-10, Article 25, Section 25-115, eff. 6-5-19; 101-27, eff.
5094+14 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
5095+15 101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)
5096+16 Section 2-55. The Retailers' Occupation Tax Act is amended
5097+17 by changing Section 3 as follows:
5098+18 (35 ILCS 120/3) (from Ch. 120, par. 442)
5099+19 Sec. 3. Except as provided in this Section, on or before
5100+20 the twentieth day of each calendar month, every person engaged
5101+21 in the business of selling tangible personal property at
5102+22 retail in this State during the preceding calendar month shall
5103+23 file a return with the Department, stating:
5104+24 1. The name of the seller;
5105+
5106+
5107+
5108+
5109+
5110+ HB3856 Enrolled - 139 - LRB103 30981 DTM 57576 b
5111+
5112+
5113+HB3856 Enrolled- 140 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 140 - LRB103 30981 DTM 57576 b
5114+ HB3856 Enrolled - 140 - LRB103 30981 DTM 57576 b
5115+1 2. His residence address and the address of his
5116+2 principal place of business and the address of the
5117+3 principal place of business (if that is a different
5118+4 address) from which he engages in the business of selling
5119+5 tangible personal property at retail in this State;
5120+6 3. Total amount of receipts received by him during the
5121+7 preceding calendar month or quarter, as the case may be,
5122+8 from sales of tangible personal property, and from
5123+9 services furnished, by him during such preceding calendar
5124+10 month or quarter;
5125+11 4. Total amount received by him during the preceding
5126+12 calendar month or quarter on charge and time sales of
5127+13 tangible personal property, and from services furnished,
5128+14 by him prior to the month or quarter for which the return
5129+15 is filed;
5130+16 5. Deductions allowed by law;
5131+17 6. Gross receipts which were received by him during
5132+18 the preceding calendar month or quarter and upon the basis
5133+19 of which the tax is imposed, including gross receipts on
5134+20 food for human consumption that is to be consumed off the
5135+21 premises where it is sold (other than alcoholic beverages,
5136+22 food consisting of or infused with adult use cannabis,
5137+23 soft drinks, and food that has been prepared for immediate
5138+24 consumption) which were received during the preceding
5139+25 calendar month or quarter and upon which tax would have
5140+26 been due but for the 0% rate imposed under Public Act
5141+
5142+
5143+
5144+
5145+
5146+ HB3856 Enrolled - 140 - LRB103 30981 DTM 57576 b
5147+
5148+
5149+HB3856 Enrolled- 141 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 141 - LRB103 30981 DTM 57576 b
5150+ HB3856 Enrolled - 141 - LRB103 30981 DTM 57576 b
5151+1 102-700 this amendatory Act of the 102nd General Assembly;
5152+2 7. The amount of credit provided in Section 2d of this
5153+3 Act;
5154+4 8. The amount of tax due, including the amount of tax
5155+5 that would have been due on food for human consumption
5156+6 that is to be consumed off the premises where it is sold
5157+7 (other than alcoholic beverages, food consisting of or
5158+8 infused with adult use cannabis, soft drinks, and food
5159+9 that has been prepared for immediate consumption) but for
5160+10 the 0% rate imposed under Public Act 102-700 this
5161+11 amendatory Act of the 102nd General Assembly;
5162+12 9. The signature of the taxpayer; and
5163+13 10. Such other reasonable information as the
5164+14 Department may require.
5165+15 On and after January 1, 2018, except for returns required
5166+16 to be filed prior to January 1, 2023 for motor vehicles,
5167+17 watercraft, aircraft, and trailers that are required to be
5168+18 registered with an agency of this State, with respect to
5169+19 retailers whose annual gross receipts average $20,000 or more,
5170+20 all returns required to be filed pursuant to this Act shall be
5171+21 filed electronically. On and after January 1, 2023, with
5172+22 respect to retailers whose annual gross receipts average
5173+23 $20,000 or more, all returns required to be filed pursuant to
5174+24 this Act, including, but not limited to, returns for motor
5175+25 vehicles, watercraft, aircraft, and trailers that are required
5176+26 to be registered with an agency of this State, shall be filed
5177+
5178+
5179+
5180+
5181+
5182+ HB3856 Enrolled - 141 - LRB103 30981 DTM 57576 b
5183+
5184+
5185+HB3856 Enrolled- 142 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 142 - LRB103 30981 DTM 57576 b
5186+ HB3856 Enrolled - 142 - LRB103 30981 DTM 57576 b
5187+1 electronically. Retailers who demonstrate that they do not
5188+2 have access to the Internet or demonstrate hardship in filing
5189+3 electronically may petition the Department to waive the
5190+4 electronic filing requirement.
5191+5 If a taxpayer fails to sign a return within 30 days after
5192+6 the proper notice and demand for signature by the Department,
5193+7 the return shall be considered valid and any amount shown to be
5194+8 due on the return shall be deemed assessed.
5195+9 Each return shall be accompanied by the statement of
5196+10 prepaid tax issued pursuant to Section 2e for which credit is
5197+11 claimed.
5198+12 Prior to October 1, 2003, and on and after September 1,
5199+13 2004 a retailer may accept a Manufacturer's Purchase Credit
5200+14 certification from a purchaser in satisfaction of Use Tax as
5201+15 provided in Section 3-85 of the Use Tax Act if the purchaser
5202+16 provides the appropriate documentation as required by Section
5203+17 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
5204+18 certification, accepted by a retailer prior to October 1, 2003
5205+19 and on and after September 1, 2004 as provided in Section 3-85
5206+20 of the Use Tax Act, may be used by that retailer to satisfy
5207+21 Retailers' Occupation Tax liability in the amount claimed in
5208+22 the certification, not to exceed 6.25% of the receipts subject
5209+23 to tax from a qualifying purchase. A Manufacturer's Purchase
5210+24 Credit reported on any original or amended return filed under
5211+25 this Act after October 20, 2003 for reporting periods prior to
5212+26 September 1, 2004 shall be disallowed. Manufacturer's Purchase
5213+
5214+
5215+
5216+
5217+
5218+ HB3856 Enrolled - 142 - LRB103 30981 DTM 57576 b
5219+
5220+
5221+HB3856 Enrolled- 143 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 143 - LRB103 30981 DTM 57576 b
5222+ HB3856 Enrolled - 143 - LRB103 30981 DTM 57576 b
5223+1 Credit reported on annual returns due on or after January 1,
5224+2 2005 will be disallowed for periods prior to September 1,
5225+3 2004. No Manufacturer's Purchase Credit may be used after
5226+4 September 30, 2003 through August 31, 2004 to satisfy any tax
5227+5 liability imposed under this Act, including any audit
5228+6 liability.
5229+7 The Department may require returns to be filed on a
5230+8 quarterly basis. If so required, a return for each calendar
5231+9 quarter shall be filed on or before the twentieth day of the
5232+10 calendar month following the end of such calendar quarter. The
5233+11 taxpayer shall also file a return with the Department for each
5234+12 of the first two months of each calendar quarter, on or before
5235+13 the twentieth day of the following calendar month, stating:
5236+14 1. The name of the seller;
5237+15 2. The address of the principal place of business from
5238+16 which he engages in the business of selling tangible
5239+17 personal property at retail in this State;
5240+18 3. The total amount of taxable receipts received by
5241+19 him during the preceding calendar month from sales of
5242+20 tangible personal property by him during such preceding
5243+21 calendar month, including receipts from charge and time
5244+22 sales, but less all deductions allowed by law;
5245+23 4. The amount of credit provided in Section 2d of this
5246+24 Act;
5247+25 5. The amount of tax due; and
5248+26 6. Such other reasonable information as the Department
5249+
5250+
5251+
5252+
5253+
5254+ HB3856 Enrolled - 143 - LRB103 30981 DTM 57576 b
5255+
5256+
5257+HB3856 Enrolled- 144 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 144 - LRB103 30981 DTM 57576 b
5258+ HB3856 Enrolled - 144 - LRB103 30981 DTM 57576 b
5259+1 may require.
5260+2 Every person engaged in the business of selling aviation
5261+3 fuel at retail in this State during the preceding calendar
5262+4 month shall, instead of reporting and paying tax as otherwise
5263+5 required by this Section, report and pay such tax on a separate
5264+6 aviation fuel tax return. The requirements related to the
5265+7 return shall be as otherwise provided in this Section.
5266+8 Notwithstanding any other provisions of this Act to the
5267+9 contrary, retailers selling aviation fuel shall file all
5268+10 aviation fuel tax returns and shall make all aviation fuel tax
5269+11 payments by electronic means in the manner and form required
5270+12 by the Department. For purposes of this Section, "aviation
5271+13 fuel" means jet fuel and aviation gasoline.
5272+14 Beginning on October 1, 2003, any person who is not a
5273+15 licensed distributor, importing distributor, or manufacturer,
5274+16 as defined in the Liquor Control Act of 1934, but is engaged in
5275+17 the business of selling, at retail, alcoholic liquor shall
5276+18 file a statement with the Department of Revenue, in a format
5277+19 and at a time prescribed by the Department, showing the total
5278+20 amount paid for alcoholic liquor purchased during the
5279+21 preceding month and such other information as is reasonably
5280+22 required by the Department. The Department may adopt rules to
5281+23 require that this statement be filed in an electronic or
5282+24 telephonic format. Such rules may provide for exceptions from
5283+25 the filing requirements of this paragraph. For the purposes of
5284+26 this paragraph, the term "alcoholic liquor" shall have the
5285+
5286+
5287+
5288+
5289+
5290+ HB3856 Enrolled - 144 - LRB103 30981 DTM 57576 b
5291+
5292+
5293+HB3856 Enrolled- 145 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 145 - LRB103 30981 DTM 57576 b
5294+ HB3856 Enrolled - 145 - LRB103 30981 DTM 57576 b
5295+1 meaning prescribed in the Liquor Control Act of 1934.
5296+2 Beginning on October 1, 2003, every distributor, importing
5297+3 distributor, and manufacturer of alcoholic liquor as defined
5298+4 in the Liquor Control Act of 1934, shall file a statement with
5299+5 the Department of Revenue, no later than the 10th day of the
5300+6 month for the preceding month during which transactions
5301+7 occurred, by electronic means, showing the total amount of
5302+8 gross receipts from the sale of alcoholic liquor sold or
5303+9 distributed during the preceding month to purchasers;
5304+10 identifying the purchaser to whom it was sold or distributed;
5305+11 the purchaser's tax registration number; and such other
5306+12 information reasonably required by the Department. A
5307+13 distributor, importing distributor, or manufacturer of
5308+14 alcoholic liquor must personally deliver, mail, or provide by
5309+15 electronic means to each retailer listed on the monthly
5310+16 statement a report containing a cumulative total of that
5311+17 distributor's, importing distributor's, or manufacturer's
5312+18 total sales of alcoholic liquor to that retailer no later than
5313+19 the 10th day of the month for the preceding month during which
5314+20 the transaction occurred. The distributor, importing
5315+21 distributor, or manufacturer shall notify the retailer as to
5316+22 the method by which the distributor, importing distributor, or
5317+23 manufacturer will provide the sales information. If the
5318+24 retailer is unable to receive the sales information by
5319+25 electronic means, the distributor, importing distributor, or
5320+26 manufacturer shall furnish the sales information by personal
5321+
5322+
5323+
5324+
5325+
5326+ HB3856 Enrolled - 145 - LRB103 30981 DTM 57576 b
5327+
5328+
5329+HB3856 Enrolled- 146 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 146 - LRB103 30981 DTM 57576 b
5330+ HB3856 Enrolled - 146 - LRB103 30981 DTM 57576 b
5331+1 delivery or by mail. For purposes of this paragraph, the term
5332+2 "electronic means" includes, but is not limited to, the use of
5333+3 a secure Internet website, e-mail, or facsimile.
5334+4 If a total amount of less than $1 is payable, refundable or
5335+5 creditable, such amount shall be disregarded if it is less
5336+6 than 50 cents and shall be increased to $1 if it is 50 cents or
5337+7 more.
5338+8 Notwithstanding any other provision of this Act to the
5339+9 contrary, retailers subject to tax on cannabis shall file all
5340+10 cannabis tax returns and shall make all cannabis tax payments
5341+11 by electronic means in the manner and form required by the
5342+12 Department.
5343+13 Beginning October 1, 1993, a taxpayer who has an average
5344+14 monthly tax liability of $150,000 or more shall make all
5345+15 payments required by rules of the Department by electronic
5346+16 funds transfer. Beginning October 1, 1994, a taxpayer who has
5347+17 an average monthly tax liability of $100,000 or more shall
5348+18 make all payments required by rules of the Department by
5349+19 electronic funds transfer. Beginning October 1, 1995, a
5350+20 taxpayer who has an average monthly tax liability of $50,000
5351+21 or more shall make all payments required by rules of the
5352+22 Department by electronic funds transfer. Beginning October 1,
5353+23 2000, a taxpayer who has an annual tax liability of $200,000 or
5354+24 more shall make all payments required by rules of the
5355+25 Department by electronic funds transfer. The term "annual tax
5356+26 liability" shall be the sum of the taxpayer's liabilities
5357+
5358+
5359+
5360+
5361+
5362+ HB3856 Enrolled - 146 - LRB103 30981 DTM 57576 b
5363+
5364+
5365+HB3856 Enrolled- 147 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 147 - LRB103 30981 DTM 57576 b
5366+ HB3856 Enrolled - 147 - LRB103 30981 DTM 57576 b
5367+1 under this Act, and under all other State and local occupation
5368+2 and use tax laws administered by the Department, for the
5369+3 immediately preceding calendar year. The term "average monthly
5370+4 tax liability" shall be the sum of the taxpayer's liabilities
5371+5 under this Act, and under all other State and local occupation
5372+6 and use tax laws administered by the Department, for the
5373+7 immediately preceding calendar year divided by 12. Beginning
5374+8 on October 1, 2002, a taxpayer who has a tax liability in the
5375+9 amount set forth in subsection (b) of Section 2505-210 of the
5376+10 Department of Revenue Law shall make all payments required by
5377+11 rules of the Department by electronic funds transfer.
5378+12 Before August 1 of each year beginning in 1993, the
5379+13 Department shall notify all taxpayers required to make
5380+14 payments by electronic funds transfer. All taxpayers required
5381+15 to make payments by electronic funds transfer shall make those
5382+16 payments for a minimum of one year beginning on October 1.
5383+17 Any taxpayer not required to make payments by electronic
5384+18 funds transfer may make payments by electronic funds transfer
5385+19 with the permission of the Department.
5386+20 All taxpayers required to make payment by electronic funds
5387+21 transfer and any taxpayers authorized to voluntarily make
5388+22 payments by electronic funds transfer shall make those
5389+23 payments in the manner authorized by the Department.
5390+24 The Department shall adopt such rules as are necessary to
5391+25 effectuate a program of electronic funds transfer and the
5392+26 requirements of this Section.
5393+
5394+
5395+
5396+
5397+
5398+ HB3856 Enrolled - 147 - LRB103 30981 DTM 57576 b
5399+
5400+
5401+HB3856 Enrolled- 148 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 148 - LRB103 30981 DTM 57576 b
5402+ HB3856 Enrolled - 148 - LRB103 30981 DTM 57576 b
5403+1 Any amount which is required to be shown or reported on any
5404+2 return or other document under this Act shall, if such amount
5405+3 is not a whole-dollar amount, be increased to the nearest
5406+4 whole-dollar amount in any case where the fractional part of a
5407+5 dollar is 50 cents or more, and decreased to the nearest
5408+6 whole-dollar amount where the fractional part of a dollar is
5409+7 less than 50 cents.
5410+8 If the retailer is otherwise required to file a monthly
5411+9 return and if the retailer's average monthly tax liability to
5412+10 the Department does not exceed $200, the Department may
5413+11 authorize his returns to be filed on a quarter annual basis,
5414+12 with the return for January, February and March of a given year
5415+13 being due by April 20 of such year; with the return for April,
5416+14 May and June of a given year being due by July 20 of such year;
5417+15 with the return for July, August and September of a given year
5418+16 being due by October 20 of such year, and with the return for
5419+17 October, November and December of a given year being due by
5420+18 January 20 of the following year.
5421+19 If the retailer is otherwise required to file a monthly or
5422+20 quarterly return and if the retailer's average monthly tax
5423+21 liability with the Department does not exceed $50, the
5424+22 Department may authorize his returns to be filed on an annual
5425+23 basis, with the return for a given year being due by January 20
5426+24 of the following year.
5427+25 Such quarter annual and annual returns, as to form and
5428+26 substance, shall be subject to the same requirements as
5429+
5430+
5431+
5432+
5433+
5434+ HB3856 Enrolled - 148 - LRB103 30981 DTM 57576 b
5435+
5436+
5437+HB3856 Enrolled- 149 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 149 - LRB103 30981 DTM 57576 b
5438+ HB3856 Enrolled - 149 - LRB103 30981 DTM 57576 b
5439+1 monthly returns.
5440+2 Notwithstanding any other provision in this Act concerning
5441+3 the time within which a retailer may file his return, in the
5442+4 case of any retailer who ceases to engage in a kind of business
5443+5 which makes him responsible for filing returns under this Act,
5444+6 such retailer shall file a final return under this Act with the
5445+7 Department not more than one month after discontinuing such
5446+8 business.
5447+9 Where the same person has more than one business
5448+10 registered with the Department under separate registrations
5449+11 under this Act, such person may not file each return that is
5450+12 due as a single return covering all such registered
5451+13 businesses, but shall file separate returns for each such
5452+14 registered business.
5453+15 In addition, with respect to motor vehicles, watercraft,
5454+16 aircraft, and trailers that are required to be registered with
5455+17 an agency of this State, except as otherwise provided in this
5456+18 Section, every retailer selling this kind of tangible personal
5457+19 property shall file, with the Department, upon a form to be
5458+20 prescribed and supplied by the Department, a separate return
5459+21 for each such item of tangible personal property which the
5460+22 retailer sells, except that if, in the same transaction, (i) a
5461+23 retailer of aircraft, watercraft, motor vehicles or trailers
5462+24 transfers more than one aircraft, watercraft, motor vehicle or
5463+25 trailer to another aircraft, watercraft, motor vehicle
5464+26 retailer or trailer retailer for the purpose of resale or (ii)
5465+
5466+
5467+
5468+
5469+
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5471+
5472+
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5474+ HB3856 Enrolled - 150 - LRB103 30981 DTM 57576 b
5475+1 a retailer of aircraft, watercraft, motor vehicles, or
5476+2 trailers transfers more than one aircraft, watercraft, motor
5477+3 vehicle, or trailer to a purchaser for use as a qualifying
5478+4 rolling stock as provided in Section 2-5 of this Act, then that
5479+5 seller may report the transfer of all aircraft, watercraft,
5480+6 motor vehicles or trailers involved in that transaction to the
5481+7 Department on the same uniform invoice-transaction reporting
5482+8 return form. For purposes of this Section, "watercraft" means
5483+9 a Class 2, Class 3, or Class 4 watercraft as defined in Section
5484+10 3-2 of the Boat Registration and Safety Act, a personal
5485+11 watercraft, or any boat equipped with an inboard motor.
5486+12 In addition, with respect to motor vehicles, watercraft,
5487+13 aircraft, and trailers that are required to be registered with
5488+14 an agency of this State, every person who is engaged in the
5489+15 business of leasing or renting such items and who, in
5490+16 connection with such business, sells any such item to a
5491+17 retailer for the purpose of resale is, notwithstanding any
5492+18 other provision of this Section to the contrary, authorized to
5493+19 meet the return-filing requirement of this Act by reporting
5494+20 the transfer of all the aircraft, watercraft, motor vehicles,
5495+21 or trailers transferred for resale during a month to the
5496+22 Department on the same uniform invoice-transaction reporting
5497+23 return form on or before the 20th of the month following the
5498+24 month in which the transfer takes place. Notwithstanding any
5499+25 other provision of this Act to the contrary, all returns filed
5500+26 under this paragraph must be filed by electronic means in the
5501+
5502+
5503+
5504+
5505+
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5507+
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5510+ HB3856 Enrolled - 151 - LRB103 30981 DTM 57576 b
5511+1 manner and form as required by the Department.
5512+2 Any retailer who sells only motor vehicles, watercraft,
5513+3 aircraft, or trailers that are required to be registered with
5514+4 an agency of this State, so that all retailers' occupation tax
5515+5 liability is required to be reported, and is reported, on such
5516+6 transaction reporting returns and who is not otherwise
5517+7 required to file monthly or quarterly returns, need not file
5518+8 monthly or quarterly returns. However, those retailers shall
5519+9 be required to file returns on an annual basis.
5520+10 The transaction reporting return, in the case of motor
5521+11 vehicles or trailers that are required to be registered with
5522+12 an agency of this State, shall be the same document as the
5523+13 Uniform Invoice referred to in Section 5-402 of the Illinois
5524+14 Vehicle Code and must show the name and address of the seller;
5525+15 the name and address of the purchaser; the amount of the
5526+16 selling price including the amount allowed by the retailer for
5527+17 traded-in property, if any; the amount allowed by the retailer
5528+18 for the traded-in tangible personal property, if any, to the
5529+19 extent to which Section 1 of this Act allows an exemption for
5530+20 the value of traded-in property; the balance payable after
5531+21 deducting such trade-in allowance from the total selling
5532+22 price; the amount of tax due from the retailer with respect to
5533+23 such transaction; the amount of tax collected from the
5534+24 purchaser by the retailer on such transaction (or satisfactory
5535+25 evidence that such tax is not due in that particular instance,
5536+26 if that is claimed to be the fact); the place and date of the
5537+
5538+
5539+
5540+
5541+
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5543+
5544+
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5546+ HB3856 Enrolled - 152 - LRB103 30981 DTM 57576 b
5547+1 sale; a sufficient identification of the property sold; such
5548+2 other information as is required in Section 5-402 of the
5549+3 Illinois Vehicle Code, and such other information as the
5550+4 Department may reasonably require.
5551+5 The transaction reporting return in the case of watercraft
5552+6 or aircraft must show the name and address of the seller; the
5553+7 name and address of the purchaser; the amount of the selling
5554+8 price including the amount allowed by the retailer for
5555+9 traded-in property, if any; the amount allowed by the retailer
5556+10 for the traded-in tangible personal property, if any, to the
5557+11 extent to which Section 1 of this Act allows an exemption for
5558+12 the value of traded-in property; the balance payable after
5559+13 deducting such trade-in allowance from the total selling
5560+14 price; the amount of tax due from the retailer with respect to
5561+15 such transaction; the amount of tax collected from the
5562+16 purchaser by the retailer on such transaction (or satisfactory
5563+17 evidence that such tax is not due in that particular instance,
5564+18 if that is claimed to be the fact); the place and date of the
5565+19 sale, a sufficient identification of the property sold, and
5566+20 such other information as the Department may reasonably
5567+21 require.
5568+22 Such transaction reporting return shall be filed not later
5569+23 than 20 days after the day of delivery of the item that is
5570+24 being sold, but may be filed by the retailer at any time sooner
5571+25 than that if he chooses to do so. The transaction reporting
5572+26 return and tax remittance or proof of exemption from the
5573+
5574+
5575+
5576+
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5579+
5580+
5581+HB3856 Enrolled- 153 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 153 - LRB103 30981 DTM 57576 b
5582+ HB3856 Enrolled - 153 - LRB103 30981 DTM 57576 b
5583+1 Illinois use tax may be transmitted to the Department by way of
5584+2 the State agency with which, or State officer with whom the
5585+3 tangible personal property must be titled or registered (if
5586+4 titling or registration is required) if the Department and
5587+5 such agency or State officer determine that this procedure
5588+6 will expedite the processing of applications for title or
5589+7 registration.
5590+8 With each such transaction reporting return, the retailer
5591+9 shall remit the proper amount of tax due (or shall submit
5592+10 satisfactory evidence that the sale is not taxable if that is
5593+11 the case), to the Department or its agents, whereupon the
5594+12 Department shall issue, in the purchaser's name, a use tax
5595+13 receipt (or a certificate of exemption if the Department is
5596+14 satisfied that the particular sale is tax exempt) which such
5597+15 purchaser may submit to the agency with which, or State
5598+16 officer with whom, he must title or register the tangible
5599+17 personal property that is involved (if titling or registration
5600+18 is required) in support of such purchaser's application for an
5601+19 Illinois certificate or other evidence of title or
5602+20 registration to such tangible personal property.
5603+21 No retailer's failure or refusal to remit tax under this
5604+22 Act precludes a user, who has paid the proper tax to the
5605+23 retailer, from obtaining his certificate of title or other
5606+24 evidence of title or registration (if titling or registration
5607+25 is required) upon satisfying the Department that such user has
5608+26 paid the proper tax (if tax is due) to the retailer. The
5609+
5610+
5611+
5612+
5613+
5614+ HB3856 Enrolled - 153 - LRB103 30981 DTM 57576 b
5615+
5616+
5617+HB3856 Enrolled- 154 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 154 - LRB103 30981 DTM 57576 b
5618+ HB3856 Enrolled - 154 - LRB103 30981 DTM 57576 b
5619+1 Department shall adopt appropriate rules to carry out the
5620+2 mandate of this paragraph.
5621+3 If the user who would otherwise pay tax to the retailer
5622+4 wants the transaction reporting return filed and the payment
5623+5 of the tax or proof of exemption made to the Department before
5624+6 the retailer is willing to take these actions and such user has
5625+7 not paid the tax to the retailer, such user may certify to the
5626+8 fact of such delay by the retailer and may (upon the Department
5627+9 being satisfied of the truth of such certification) transmit
5628+10 the information required by the transaction reporting return
5629+11 and the remittance for tax or proof of exemption directly to
5630+12 the Department and obtain his tax receipt or exemption
5631+13 determination, in which event the transaction reporting return
5632+14 and tax remittance (if a tax payment was required) shall be
5633+15 credited by the Department to the proper retailer's account
5634+16 with the Department, but without the 2.1% or 1.75% discount
5635+17 provided for in this Section being allowed. When the user pays
5636+18 the tax directly to the Department, he shall pay the tax in the
5637+19 same amount and in the same form in which it would be remitted
5638+20 if the tax had been remitted to the Department by the retailer.
5639+21 Refunds made by the seller during the preceding return
5640+22 period to purchasers, on account of tangible personal property
5641+23 returned to the seller, shall be allowed as a deduction under
5642+24 subdivision 5 of his monthly or quarterly return, as the case
5643+25 may be, in case the seller had theretofore included the
5644+26 receipts from the sale of such tangible personal property in a
5645+
5646+
5647+
5648+
5649+
5650+ HB3856 Enrolled - 154 - LRB103 30981 DTM 57576 b
5651+
5652+
5653+HB3856 Enrolled- 155 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 155 - LRB103 30981 DTM 57576 b
5654+ HB3856 Enrolled - 155 - LRB103 30981 DTM 57576 b
5655+1 return filed by him and had paid the tax imposed by this Act
5656+2 with respect to such receipts.
5657+3 Where the seller is a corporation, the return filed on
5658+4 behalf of such corporation shall be signed by the president,
5659+5 vice-president, secretary or treasurer or by the properly
5660+6 accredited agent of such corporation.
5661+7 Where the seller is a limited liability company, the
5662+8 return filed on behalf of the limited liability company shall
5663+9 be signed by a manager, member, or properly accredited agent
5664+10 of the limited liability company.
5665+11 Except as provided in this Section, the retailer filing
5666+12 the return under this Section shall, at the time of filing such
5667+13 return, pay to the Department the amount of tax imposed by this
5668+14 Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
5669+15 on and after January 1, 1990, or $5 per calendar year,
5670+16 whichever is greater, which is allowed to reimburse the
5671+17 retailer for the expenses incurred in keeping records,
5672+18 preparing and filing returns, remitting the tax and supplying
5673+19 data to the Department on request. On and after January 1,
5674+20 2021, a certified service provider, as defined in the Leveling
5675+21 the Playing Field for Illinois Retail Act, filing the return
5676+22 under this Section on behalf of a remote retailer shall, at the
5677+23 time of such return, pay to the Department the amount of tax
5678+24 imposed by this Act less a discount of 1.75%. A remote retailer
5679+25 using a certified service provider to file a return on its
5680+26 behalf, as provided in the Leveling the Playing Field for
5681+
5682+
5683+
5684+
5685+
5686+ HB3856 Enrolled - 155 - LRB103 30981 DTM 57576 b
5687+
5688+
5689+HB3856 Enrolled- 156 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 156 - LRB103 30981 DTM 57576 b
5690+ HB3856 Enrolled - 156 - LRB103 30981 DTM 57576 b
5691+1 Illinois Retail Act, is not eligible for the discount. When
5692+2 determining the discount allowed under this Section, retailers
5693+3 shall include the amount of tax that would have been due at the
5694+4 1% rate but for the 0% rate imposed under Public Act 102-700
5695+5 this amendatory Act of the 102nd General Assembly. When
5696+6 determining the discount allowed under this Section, retailers
5697+7 shall include the amount of tax that would have been due at the
5698+8 6.25% rate but for the 1.25% rate imposed on sales tax holiday
5699+9 items under Public Act 102-700 this amendatory Act of the
5700+10 102nd General Assembly. The discount under this Section is not
5701+11 allowed for the 1.25% portion of taxes paid on aviation fuel
5702+12 that is subject to the revenue use requirements of 49 U.S.C.
5703+13 47107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
5704+14 Section 2d of this Act shall be included in the amount on which
5705+15 such 2.1% or 1.75% discount is computed. In the case of
5706+16 retailers who report and pay the tax on a transaction by
5707+17 transaction basis, as provided in this Section, such discount
5708+18 shall be taken with each such tax remittance instead of when
5709+19 such retailer files his periodic return. The discount allowed
5710+20 under this Section is allowed only for returns that are filed
5711+21 in the manner required by this Act. The Department may
5712+22 disallow the discount for retailers whose certificate of
5713+23 registration is revoked at the time the return is filed, but
5714+24 only if the Department's decision to revoke the certificate of
5715+25 registration has become final.
5716+26 Before October 1, 2000, if the taxpayer's average monthly
5717+
5718+
5719+
5720+
5721+
5722+ HB3856 Enrolled - 156 - LRB103 30981 DTM 57576 b
5723+
5724+
5725+HB3856 Enrolled- 157 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 157 - LRB103 30981 DTM 57576 b
5726+ HB3856 Enrolled - 157 - LRB103 30981 DTM 57576 b
5727+1 tax liability to the Department under this Act, the Use Tax
5728+2 Act, the Service Occupation Tax Act, and the Service Use Tax
5729+3 Act, excluding any liability for prepaid sales tax to be
5730+4 remitted in accordance with Section 2d of this Act, was
5731+5 $10,000 or more during the preceding 4 complete calendar
5732+6 quarters, he shall file a return with the Department each
5733+7 month by the 20th day of the month next following the month
5734+8 during which such tax liability is incurred and shall make
5735+9 payments to the Department on or before the 7th, 15th, 22nd and
5736+10 last day of the month during which such liability is incurred.
5737+11 On and after October 1, 2000, if the taxpayer's average
5738+12 monthly tax liability to the Department under this Act, the
5739+13 Use Tax Act, the Service Occupation Tax Act, and the Service
5740+14 Use Tax Act, excluding any liability for prepaid sales tax to
5741+15 be remitted in accordance with Section 2d of this Act, was
5742+16 $20,000 or more during the preceding 4 complete calendar
5743+17 quarters, he shall file a return with the Department each
5744+18 month by the 20th day of the month next following the month
5745+19 during which such tax liability is incurred and shall make
5746+20 payment to the Department on or before the 7th, 15th, 22nd and
5747+21 last day of the month during which such liability is incurred.
5748+22 If the month during which such tax liability is incurred began
5749+23 prior to January 1, 1985, each payment shall be in an amount
5750+24 equal to 1/4 of the taxpayer's actual liability for the month
5751+25 or an amount set by the Department not to exceed 1/4 of the
5752+26 average monthly liability of the taxpayer to the Department
5753+
5754+
5755+
5756+
5757+
5758+ HB3856 Enrolled - 157 - LRB103 30981 DTM 57576 b
5759+
5760+
5761+HB3856 Enrolled- 158 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 158 - LRB103 30981 DTM 57576 b
5762+ HB3856 Enrolled - 158 - LRB103 30981 DTM 57576 b
5763+1 for the preceding 4 complete calendar quarters (excluding the
5764+2 month of highest liability and the month of lowest liability
5765+3 in such 4 quarter period). If the month during which such tax
5766+4 liability is incurred begins on or after January 1, 1985 and
5767+5 prior to January 1, 1987, each payment shall be in an amount
5768+6 equal to 22.5% of the taxpayer's actual liability for the
5769+7 month or 27.5% of the taxpayer's liability for the same
5770+8 calendar month of the preceding year. If the month during
5771+9 which such tax liability is incurred begins on or after
5772+10 January 1, 1987 and prior to January 1, 1988, each payment
5773+11 shall be in an amount equal to 22.5% of the taxpayer's actual
5774+12 liability for the month or 26.25% of the taxpayer's liability
5775+13 for the same calendar month of the preceding year. If the month
5776+14 during which such tax liability is incurred begins on or after
5777+15 January 1, 1988, and prior to January 1, 1989, or begins on or
5778+16 after January 1, 1996, each payment shall be in an amount equal
5779+17 to 22.5% of the taxpayer's actual liability for the month or
5780+18 25% of the taxpayer's liability for the same calendar month of
5781+19 the preceding year. If the month during which such tax
5782+20 liability is incurred begins on or after January 1, 1989, and
5783+21 prior to January 1, 1996, each payment shall be in an amount
5784+22 equal to 22.5% of the taxpayer's actual liability for the
5785+23 month or 25% of the taxpayer's liability for the same calendar
5786+24 month of the preceding year or 100% of the taxpayer's actual
5787+25 liability for the quarter monthly reporting period. The amount
5788+26 of such quarter monthly payments shall be credited against the
5789+
5790+
5791+
5792+
5793+
5794+ HB3856 Enrolled - 158 - LRB103 30981 DTM 57576 b
5795+
5796+
5797+HB3856 Enrolled- 159 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 159 - LRB103 30981 DTM 57576 b
5798+ HB3856 Enrolled - 159 - LRB103 30981 DTM 57576 b
5799+1 final tax liability of the taxpayer's return for that month.
5800+2 Before October 1, 2000, once applicable, the requirement of
5801+3 the making of quarter monthly payments to the Department by
5802+4 taxpayers having an average monthly tax liability of $10,000
5803+5 or more as determined in the manner provided above shall
5804+6 continue until such taxpayer's average monthly liability to
5805+7 the Department during the preceding 4 complete calendar
5806+8 quarters (excluding the month of highest liability and the
5807+9 month of lowest liability) is less than $9,000, or until such
5808+10 taxpayer's average monthly liability to the Department as
5809+11 computed for each calendar quarter of the 4 preceding complete
5810+12 calendar quarter period is less than $10,000. However, if a
5811+13 taxpayer can show the Department that a substantial change in
5812+14 the taxpayer's business has occurred which causes the taxpayer
5813+15 to anticipate that his average monthly tax liability for the
5814+16 reasonably foreseeable future will fall below the $10,000
5815+17 threshold stated above, then such taxpayer may petition the
5816+18 Department for a change in such taxpayer's reporting status.
5817+19 On and after October 1, 2000, once applicable, the requirement
5818+20 of the making of quarter monthly payments to the Department by
5819+21 taxpayers having an average monthly tax liability of $20,000
5820+22 or more as determined in the manner provided above shall
5821+23 continue until such taxpayer's average monthly liability to
5822+24 the Department during the preceding 4 complete calendar
5823+25 quarters (excluding the month of highest liability and the
5824+26 month of lowest liability) is less than $19,000 or until such
5825+
5826+
5827+
5828+
5829+
5830+ HB3856 Enrolled - 159 - LRB103 30981 DTM 57576 b
5831+
5832+
5833+HB3856 Enrolled- 160 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 160 - LRB103 30981 DTM 57576 b
5834+ HB3856 Enrolled - 160 - LRB103 30981 DTM 57576 b
5835+1 taxpayer's average monthly liability to the Department as
5836+2 computed for each calendar quarter of the 4 preceding complete
5837+3 calendar quarter period is less than $20,000. However, if a
5838+4 taxpayer can show the Department that a substantial change in
5839+5 the taxpayer's business has occurred which causes the taxpayer
5840+6 to anticipate that his average monthly tax liability for the
5841+7 reasonably foreseeable future will fall below the $20,000
5842+8 threshold stated above, then such taxpayer may petition the
5843+9 Department for a change in such taxpayer's reporting status.
5844+10 The Department shall change such taxpayer's reporting status
5845+11 unless it finds that such change is seasonal in nature and not
5846+12 likely to be long term. Quarter monthly payment status shall
5847+13 be determined under this paragraph as if the rate reduction to
5848+14 0% in Public Act 102-700 this amendatory Act of the 102nd
5849+15 General Assembly on food for human consumption that is to be
5850+16 consumed off the premises where it is sold (other than
5851+17 alcoholic beverages, food consisting of or infused with adult
5852+18 use cannabis, soft drinks, and food that has been prepared for
5853+19 immediate consumption) had not occurred. For quarter monthly
5854+20 payments due under this paragraph on or after July 1, 2023 and
5855+21 through June 30, 2024, "25% of the taxpayer's liability for
5856+22 the same calendar month of the preceding year" shall be
5857+23 determined as if the rate reduction to 0% in Public Act 102-700
5858+24 this amendatory Act of the 102nd General Assembly had not
5859+25 occurred. Quarter monthly payment status shall be determined
5860+26 under this paragraph as if the rate reduction to 1.25% in
5861+
5862+
5863+
5864+
5865+
5866+ HB3856 Enrolled - 160 - LRB103 30981 DTM 57576 b
5867+
5868+
5869+HB3856 Enrolled- 161 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 161 - LRB103 30981 DTM 57576 b
5870+ HB3856 Enrolled - 161 - LRB103 30981 DTM 57576 b
5871+1 Public Act 102-700 this amendatory Act of the 102nd General
5872+2 Assembly on sales tax holiday items had not occurred. For
5873+3 quarter monthly payments due on or after July 1, 2023 and
5874+4 through June 30, 2024, "25% of the taxpayer's liability for
5875+5 the same calendar month of the preceding year" shall be
5876+6 determined as if the rate reduction to 1.25% in Public Act
5877+7 102-700 this amendatory Act of the 102nd General Assembly on
5878+8 sales tax holiday items had not occurred. If any such quarter
5879+9 monthly payment is not paid at the time or in the amount
5880+10 required by this Section, then the taxpayer shall be liable
5881+11 for penalties and interest on the difference between the
5882+12 minimum amount due as a payment and the amount of such quarter
5883+13 monthly payment actually and timely paid, except insofar as
5884+14 the taxpayer has previously made payments for that month to
5885+15 the Department in excess of the minimum payments previously
5886+16 due as provided in this Section. The Department shall make
5887+17 reasonable rules and regulations to govern the quarter monthly
5888+18 payment amount and quarter monthly payment dates for taxpayers
5889+19 who file on other than a calendar monthly basis.
5890+20 The provisions of this paragraph apply before October 1,
5891+21 2001. Without regard to whether a taxpayer is required to make
5892+22 quarter monthly payments as specified above, any taxpayer who
5893+23 is required by Section 2d of this Act to collect and remit
5894+24 prepaid taxes and has collected prepaid taxes which average in
5895+25 excess of $25,000 per month during the preceding 2 complete
5896+26 calendar quarters, shall file a return with the Department as
5897+
5898+
5899+
5900+
5901+
5902+ HB3856 Enrolled - 161 - LRB103 30981 DTM 57576 b
5903+
5904+
5905+HB3856 Enrolled- 162 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 162 - LRB103 30981 DTM 57576 b
5906+ HB3856 Enrolled - 162 - LRB103 30981 DTM 57576 b
5907+1 required by Section 2f and shall make payments to the
5908+2 Department on or before the 7th, 15th, 22nd and last day of the
5909+3 month during which such liability is incurred. If the month
5910+4 during which such tax liability is incurred began prior to
5911+5 September 1, 1985 (the effective date of Public Act 84-221),
5912+6 each payment shall be in an amount not less than 22.5% of the
5913+7 taxpayer's actual liability under Section 2d. If the month
5914+8 during which such tax liability is incurred begins on or after
5915+9 January 1, 1986, each payment shall be in an amount equal to
5916+10 22.5% of the taxpayer's actual liability for the month or
5917+11 27.5% of the taxpayer's liability for the same calendar month
5918+12 of the preceding calendar year. If the month during which such
5919+13 tax liability is incurred begins on or after January 1, 1987,
5920+14 each payment shall be in an amount equal to 22.5% of the
5921+15 taxpayer's actual liability for the month or 26.25% of the
5922+16 taxpayer's liability for the same calendar month of the
5923+17 preceding year. The amount of such quarter monthly payments
5924+18 shall be credited against the final tax liability of the
5925+19 taxpayer's return for that month filed under this Section or
5926+20 Section 2f, as the case may be. Once applicable, the
5927+21 requirement of the making of quarter monthly payments to the
5928+22 Department pursuant to this paragraph shall continue until
5929+23 such taxpayer's average monthly prepaid tax collections during
5930+24 the preceding 2 complete calendar quarters is $25,000 or less.
5931+25 If any such quarter monthly payment is not paid at the time or
5932+26 in the amount required, the taxpayer shall be liable for
5933+
5934+
5935+
5936+
5937+
5938+ HB3856 Enrolled - 162 - LRB103 30981 DTM 57576 b
5939+
5940+
5941+HB3856 Enrolled- 163 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 163 - LRB103 30981 DTM 57576 b
5942+ HB3856 Enrolled - 163 - LRB103 30981 DTM 57576 b
5943+1 penalties and interest on such difference, except insofar as
5944+2 the taxpayer has previously made payments for that month in
5945+3 excess of the minimum payments previously due.
5946+4 The provisions of this paragraph apply on and after
5947+5 October 1, 2001. Without regard to whether a taxpayer is
5948+6 required to make quarter monthly payments as specified above,
5949+7 any taxpayer who is required by Section 2d of this Act to
5950+8 collect and remit prepaid taxes and has collected prepaid
5951+9 taxes that average in excess of $20,000 per month during the
5952+10 preceding 4 complete calendar quarters shall file a return
5953+11 with the Department as required by Section 2f and shall make
5954+12 payments to the Department on or before the 7th, 15th, 22nd and
5955+13 last day of the month during which the liability is incurred.
5956+14 Each payment shall be in an amount equal to 22.5% of the
5957+15 taxpayer's actual liability for the month or 25% of the
5958+16 taxpayer's liability for the same calendar month of the
5959+17 preceding year. The amount of the quarter monthly payments
5960+18 shall be credited against the final tax liability of the
5961+19 taxpayer's return for that month filed under this Section or
5962+20 Section 2f, as the case may be. Once applicable, the
5963+21 requirement of the making of quarter monthly payments to the
5964+22 Department pursuant to this paragraph shall continue until the
5965+23 taxpayer's average monthly prepaid tax collections during the
5966+24 preceding 4 complete calendar quarters (excluding the month of
5967+25 highest liability and the month of lowest liability) is less
5968+26 than $19,000 or until such taxpayer's average monthly
5969+
5970+
5971+
5972+
5973+
5974+ HB3856 Enrolled - 163 - LRB103 30981 DTM 57576 b
5975+
5976+
5977+HB3856 Enrolled- 164 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 164 - LRB103 30981 DTM 57576 b
5978+ HB3856 Enrolled - 164 - LRB103 30981 DTM 57576 b
5979+1 liability to the Department as computed for each calendar
5980+2 quarter of the 4 preceding complete calendar quarters is less
5981+3 than $20,000. If any such quarter monthly payment is not paid
5982+4 at the time or in the amount required, the taxpayer shall be
5983+5 liable for penalties and interest on such difference, except
5984+6 insofar as the taxpayer has previously made payments for that
5985+7 month in excess of the minimum payments previously due.
5986+8 If any payment provided for in this Section exceeds the
5987+9 taxpayer's liabilities under this Act, the Use Tax Act, the
5988+10 Service Occupation Tax Act and the Service Use Tax Act, as
5989+11 shown on an original monthly return, the Department shall, if
5990+12 requested by the taxpayer, issue to the taxpayer a credit
5991+13 memorandum no later than 30 days after the date of payment. The
5992+14 credit evidenced by such credit memorandum may be assigned by
5993+15 the taxpayer to a similar taxpayer under this Act, the Use Tax
5994+16 Act, the Service Occupation Tax Act or the Service Use Tax Act,
5995+17 in accordance with reasonable rules and regulations to be
5996+18 prescribed by the Department. If no such request is made, the
5997+19 taxpayer may credit such excess payment against tax liability
5998+20 subsequently to be remitted to the Department under this Act,
5999+21 the Use Tax Act, the Service Occupation Tax Act or the Service
6000+22 Use Tax Act, in accordance with reasonable rules and
6001+23 regulations prescribed by the Department. If the Department
6002+24 subsequently determined that all or any part of the credit
6003+25 taken was not actually due to the taxpayer, the taxpayer's
6004+26 2.1% and 1.75% vendor's discount shall be reduced by 2.1% or
6005+
6006+
6007+
6008+
6009+
6010+ HB3856 Enrolled - 164 - LRB103 30981 DTM 57576 b
6011+
6012+
6013+HB3856 Enrolled- 165 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 165 - LRB103 30981 DTM 57576 b
6014+ HB3856 Enrolled - 165 - LRB103 30981 DTM 57576 b
6015+1 1.75% of the difference between the credit taken and that
6016+2 actually due, and that taxpayer shall be liable for penalties
6017+3 and interest on such difference.
6018+4 If a retailer of motor fuel is entitled to a credit under
6019+5 Section 2d of this Act which exceeds the taxpayer's liability
6020+6 to the Department under this Act for the month for which the
6021+7 taxpayer is filing a return, the Department shall issue the
6022+8 taxpayer a credit memorandum for the excess.
6023+9 Beginning January 1, 1990, each month the Department shall
6024+10 pay into the Local Government Tax Fund, a special fund in the
6025+11 State treasury which is hereby created, the net revenue
6026+12 realized for the preceding month from the 1% tax imposed under
6027+13 this Act.
6028+14 Beginning January 1, 1990, each month the Department shall
6029+15 pay into the County and Mass Transit District Fund, a special
6030+16 fund in the State treasury which is hereby created, 4% of the
6031+17 net revenue realized for the preceding month from the 6.25%
6032+18 general rate other than aviation fuel sold on or after
6033+19 December 1, 2019. This exception for aviation fuel only
6034+20 applies for so long as the revenue use requirements of 49
6035+21 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
6036+22 Beginning August 1, 2000, each month the Department shall
6037+23 pay into the County and Mass Transit District Fund 20% of the
6038+24 net revenue realized for the preceding month from the 1.25%
6039+25 rate on the selling price of motor fuel and gasohol. If, in any
6040+26 month, the tax on sales tax holiday items, as defined in
6041+
6042+
6043+
6044+
6045+
6046+ HB3856 Enrolled - 165 - LRB103 30981 DTM 57576 b
6047+
6048+
6049+HB3856 Enrolled- 166 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 166 - LRB103 30981 DTM 57576 b
6050+ HB3856 Enrolled - 166 - LRB103 30981 DTM 57576 b
6051+1 Section 2-8, is imposed at the rate of 1.25%, then the
6052+2 Department shall pay 20% of the net revenue realized for that
6053+3 month from the 1.25% rate on the selling price of sales tax
6054+4 holiday items into the County and Mass Transit District Fund.
6055+5 Beginning January 1, 1990, each month the Department shall
6056+6 pay into the Local Government Tax Fund 16% of the net revenue
6057+7 realized for the preceding month from the 6.25% general rate
6058+8 on the selling price of tangible personal property other than
6059+9 aviation fuel sold on or after December 1, 2019. This
6060+10 exception for aviation fuel only applies for so long as the
6061+11 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
6062+12 47133 are binding on the State.
6063+13 For aviation fuel sold on or after December 1, 2019, each
6064+14 month the Department shall pay into the State Aviation Program
6065+15 Fund 20% of the net revenue realized for the preceding month
6066+16 from the 6.25% general rate on the selling price of aviation
6067+17 fuel, less an amount estimated by the Department to be
6068+18 required for refunds of the 20% portion of the tax on aviation
6069+19 fuel under this Act, which amount shall be deposited into the
6070+20 Aviation Fuel Sales Tax Refund Fund. The Department shall only
6071+21 pay moneys into the State Aviation Program Fund and the
6072+22 Aviation Fuel Sales Tax Refund Fund under this Act for so long
6073+23 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
6074+24 U.S.C. 47133 are binding on the State.
6075+25 Beginning August 1, 2000, each month the Department shall
6076+26 pay into the Local Government Tax Fund 80% of the net revenue
6077+
6078+
6079+
6080+
6081+
6082+ HB3856 Enrolled - 166 - LRB103 30981 DTM 57576 b
6083+
6084+
6085+HB3856 Enrolled- 167 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 167 - LRB103 30981 DTM 57576 b
6086+ HB3856 Enrolled - 167 - LRB103 30981 DTM 57576 b
6087+1 realized for the preceding month from the 1.25% rate on the
6088+2 selling price of motor fuel and gasohol. If, in any month, the
6089+3 tax on sales tax holiday items, as defined in Section 2-8, is
6090+4 imposed at the rate of 1.25%, then the Department shall pay 80%
6091+5 of the net revenue realized for that month from the 1.25% rate
6092+6 on the selling price of sales tax holiday items into the Local
6093+7 Government Tax Fund.
6094+8 Beginning October 1, 2009, each month the Department shall
6095+9 pay into the Capital Projects Fund an amount that is equal to
6096+10 an amount estimated by the Department to represent 80% of the
6097+11 net revenue realized for the preceding month from the sale of
6098+12 candy, grooming and hygiene products, and soft drinks that had
6099+13 been taxed at a rate of 1% prior to September 1, 2009 but that
6100+14 are now taxed at 6.25%.
6101+15 Beginning July 1, 2011, each month the Department shall
6102+16 pay into the Clean Air Act Permit Fund 80% of the net revenue
6103+17 realized for the preceding month from the 6.25% general rate
6104+18 on the selling price of sorbents used in Illinois in the
6105+19 process of sorbent injection as used to comply with the
6106+20 Environmental Protection Act or the federal Clean Air Act, but
6107+21 the total payment into the Clean Air Act Permit Fund under this
6108+22 Act and the Use Tax Act shall not exceed $2,000,000 in any
6109+23 fiscal year.
6110+24 Beginning July 1, 2013, each month the Department shall
6111+25 pay into the Underground Storage Tank Fund from the proceeds
6112+26 collected under this Act, the Use Tax Act, the Service Use Tax
6113+
6114+
6115+
6116+
6117+
6118+ HB3856 Enrolled - 167 - LRB103 30981 DTM 57576 b
6119+
6120+
6121+HB3856 Enrolled- 168 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 168 - LRB103 30981 DTM 57576 b
6122+ HB3856 Enrolled - 168 - LRB103 30981 DTM 57576 b
6123+1 Act, and the Service Occupation Tax Act an amount equal to the
6124+2 average monthly deficit in the Underground Storage Tank Fund
6125+3 during the prior year, as certified annually by the Illinois
6126+4 Environmental Protection Agency, but the total payment into
6127+5 the Underground Storage Tank Fund under this Act, the Use Tax
6128+6 Act, the Service Use Tax Act, and the Service Occupation Tax
6129+7 Act shall not exceed $18,000,000 in any State fiscal year. As
6130+8 used in this paragraph, the "average monthly deficit" shall be
6131+9 equal to the difference between the average monthly claims for
6132+10 payment by the fund and the average monthly revenues deposited
6133+11 into the fund, excluding payments made pursuant to this
6134+12 paragraph.
6135+13 Beginning July 1, 2015, of the remainder of the moneys
6136+14 received by the Department under the Use Tax Act, the Service
6137+15 Use Tax Act, the Service Occupation Tax Act, and this Act, each
6138+16 month the Department shall deposit $500,000 into the State
6139+17 Crime Laboratory Fund.
6140+18 Of the remainder of the moneys received by the Department
6141+19 pursuant to this Act, (a) 1.75% thereof shall be paid into the
6142+20 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
6143+21 and after July 1, 1989, 3.8% thereof shall be paid into the
6144+22 Build Illinois Fund; provided, however, that if in any fiscal
6145+23 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
6146+24 may be, of the moneys received by the Department and required
6147+25 to be paid into the Build Illinois Fund pursuant to this Act,
6148+26 Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
6149+
6150+
6151+
6152+
6153+
6154+ HB3856 Enrolled - 168 - LRB103 30981 DTM 57576 b
6155+
6156+
6157+HB3856 Enrolled- 169 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 169 - LRB103 30981 DTM 57576 b
6158+ HB3856 Enrolled - 169 - LRB103 30981 DTM 57576 b
6159+1 Act, and Section 9 of the Service Occupation Tax Act, such Acts
6160+2 being hereinafter called the "Tax Acts" and such aggregate of
6161+3 2.2% or 3.8%, as the case may be, of moneys being hereinafter
6162+4 called the "Tax Act Amount", and (2) the amount transferred to
6163+5 the Build Illinois Fund from the State and Local Sales Tax
6164+6 Reform Fund shall be less than the Annual Specified Amount (as
6165+7 hereinafter defined), an amount equal to the difference shall
6166+8 be immediately paid into the Build Illinois Fund from other
6167+9 moneys received by the Department pursuant to the Tax Acts;
6168+10 the "Annual Specified Amount" means the amounts specified
6169+11 below for fiscal years 1986 through 1993:
6170+12Fiscal YearAnnual Specified Amount131986$54,800,000141987$76,650,000151988$80,480,000161989$88,510,000171990$115,330,000181991$145,470,000191992$182,730,000201993$206,520,000; 12 Fiscal Year Annual Specified Amount 13 1986 $54,800,000 14 1987 $76,650,000 15 1988 $80,480,000 16 1989 $88,510,000 17 1990 $115,330,000 18 1991 $145,470,000 19 1992 $182,730,000 20 1993 $206,520,000;
6171+12 Fiscal Year Annual Specified Amount
6172+13 1986 $54,800,000
6173+14 1987 $76,650,000
6174+15 1988 $80,480,000
6175+16 1989 $88,510,000
6176+17 1990 $115,330,000
6177+18 1991 $145,470,000
6178+19 1992 $182,730,000
6179+20 1993 $206,520,000;
6180+21 and means the Certified Annual Debt Service Requirement (as
6181+22 defined in Section 13 of the Build Illinois Bond Act) or the
6182+23 Tax Act Amount, whichever is greater, for fiscal year 1994 and
6183+24 each fiscal year thereafter; and further provided, that if on
6184+25 the last business day of any month the sum of (1) the Tax Act
6185+26 Amount required to be deposited into the Build Illinois Bond
6186+
6187+
6188+
6189+
6190+
6191+ HB3856 Enrolled - 169 - LRB103 30981 DTM 57576 b
6192+
6193+
6194+12 Fiscal Year Annual Specified Amount
6195+13 1986 $54,800,000
6196+14 1987 $76,650,000
6197+15 1988 $80,480,000
6198+16 1989 $88,510,000
6199+17 1990 $115,330,000
6200+18 1991 $145,470,000
6201+19 1992 $182,730,000
6202+20 1993 $206,520,000;
6203+
6204+
6205+HB3856 Enrolled- 170 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 170 - LRB103 30981 DTM 57576 b
6206+ HB3856 Enrolled - 170 - LRB103 30981 DTM 57576 b
6207+1 Account in the Build Illinois Fund during such month and (2)
6208+2 the amount transferred to the Build Illinois Fund from the
6209+3 State and Local Sales Tax Reform Fund shall have been less than
6210+4 1/12 of the Annual Specified Amount, an amount equal to the
6211+5 difference shall be immediately paid into the Build Illinois
6212+6 Fund from other moneys received by the Department pursuant to
6213+7 the Tax Acts; and, further provided, that in no event shall the
6214+8 payments required under the preceding proviso result in
6215+9 aggregate payments into the Build Illinois Fund pursuant to
6216+10 this clause (b) for any fiscal year in excess of the greater of
6217+11 (i) the Tax Act Amount or (ii) the Annual Specified Amount for
6218+12 such fiscal year. The amounts payable into the Build Illinois
6219+13 Fund under clause (b) of the first sentence in this paragraph
6220+14 shall be payable only until such time as the aggregate amount
6221+15 on deposit under each trust indenture securing Bonds issued
6222+16 and outstanding pursuant to the Build Illinois Bond Act is
6223+17 sufficient, taking into account any future investment income,
6224+18 to fully provide, in accordance with such indenture, for the
6225+19 defeasance of or the payment of the principal of, premium, if
6226+20 any, and interest on the Bonds secured by such indenture and on
6227+21 any Bonds expected to be issued thereafter and all fees and
6228+22 costs payable with respect thereto, all as certified by the
6229+23 Director of the Bureau of the Budget (now Governor's Office of
6230+24 Management and Budget). If on the last business day of any
6231+25 month in which Bonds are outstanding pursuant to the Build
6232+26 Illinois Bond Act, the aggregate of moneys deposited in the
6233+
6234+
6235+
6236+
6237+
6238+ HB3856 Enrolled - 170 - LRB103 30981 DTM 57576 b
6239+
6240+
6241+HB3856 Enrolled- 171 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 171 - LRB103 30981 DTM 57576 b
6242+ HB3856 Enrolled - 171 - LRB103 30981 DTM 57576 b
6243+1 Build Illinois Bond Account in the Build Illinois Fund in such
6244+2 month shall be less than the amount required to be transferred
6245+3 in such month from the Build Illinois Bond Account to the Build
6246+4 Illinois Bond Retirement and Interest Fund pursuant to Section
6247+5 13 of the Build Illinois Bond Act, an amount equal to such
6248+6 deficiency shall be immediately paid from other moneys
6249+7 received by the Department pursuant to the Tax Acts to the
6250+8 Build Illinois Fund; provided, however, that any amounts paid
6251+9 to the Build Illinois Fund in any fiscal year pursuant to this
6252+10 sentence shall be deemed to constitute payments pursuant to
6253+11 clause (b) of the first sentence of this paragraph and shall
6254+12 reduce the amount otherwise payable for such fiscal year
6255+13 pursuant to that clause (b). The moneys received by the
6256+14 Department pursuant to this Act and required to be deposited
6257+15 into the Build Illinois Fund are subject to the pledge, claim
6258+16 and charge set forth in Section 12 of the Build Illinois Bond
6259+17 Act.
6260+18 Subject to payment of amounts into the Build Illinois Fund
6261+19 as provided in the preceding paragraph or in any amendment
6262+20 thereto hereafter enacted, the following specified monthly
6263+21 installment of the amount requested in the certificate of the
6264+22 Chairman of the Metropolitan Pier and Exposition Authority
6265+23 provided under Section 8.25f of the State Finance Act, but not
6266+24 in excess of sums designated as "Total Deposit", shall be
6267+25 deposited in the aggregate from collections under Section 9 of
6268+26 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
6269+
6270+
6271+
6272+
6273+
6274+ HB3856 Enrolled - 171 - LRB103 30981 DTM 57576 b
6275+
6276+
6277+HB3856 Enrolled- 172 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 172 - LRB103 30981 DTM 57576 b
6278+ HB3856 Enrolled - 172 - LRB103 30981 DTM 57576 b
6279+1 9 of the Service Occupation Tax Act, and Section 3 of the
6280+2 Retailers' Occupation Tax Act into the McCormick Place
6281+3 Expansion Project Fund in the specified fiscal years.
6282+4Fiscal YearTotal Deposit51993 $061994 53,000,00071995 58,000,00081996 61,000,00091997 64,000,000101998 68,000,000111999 71,000,000122000 75,000,000132001 80,000,000142002 93,000,000152003 99,000,000162004103,000,000172005108,000,000182006113,000,000192007119,000,000202008126,000,000212009132,000,000222010139,000,000232011146,000,000242012153,000,000252013161,000,000262014170,000,000 4 Fiscal Year Total Deposit 5 1993 $0 6 1994 53,000,000 7 1995 58,000,000 8 1996 61,000,000 9 1997 64,000,000 10 1998 68,000,000 11 1999 71,000,000 12 2000 75,000,000 13 2001 80,000,000 14 2002 93,000,000 15 2003 99,000,000 16 2004 103,000,000 17 2005 108,000,000 18 2006 113,000,000 19 2007 119,000,000 20 2008 126,000,000 21 2009 132,000,000 22 2010 139,000,000 23 2011 146,000,000 24 2012 153,000,000 25 2013 161,000,000 26 2014 170,000,000
6283+4 Fiscal Year Total Deposit
6284+5 1993 $0
6285+6 1994 53,000,000
6286+7 1995 58,000,000
6287+8 1996 61,000,000
6288+9 1997 64,000,000
6289+10 1998 68,000,000
6290+11 1999 71,000,000
6291+12 2000 75,000,000
6292+13 2001 80,000,000
6293+14 2002 93,000,000
6294+15 2003 99,000,000
6295+16 2004 103,000,000
6296+17 2005 108,000,000
6297+18 2006 113,000,000
6298+19 2007 119,000,000
6299+20 2008 126,000,000
6300+21 2009 132,000,000
6301+22 2010 139,000,000
6302+23 2011 146,000,000
6303+24 2012 153,000,000
6304+25 2013 161,000,000
6305+26 2014 170,000,000
6306+
6307+
6308+
6309+
6310+
6311+ HB3856 Enrolled - 172 - LRB103 30981 DTM 57576 b
6312+
6313+
6314+4 Fiscal Year Total Deposit
6315+5 1993 $0
6316+6 1994 53,000,000
6317+7 1995 58,000,000
6318+8 1996 61,000,000
6319+9 1997 64,000,000
6320+10 1998 68,000,000
6321+11 1999 71,000,000
6322+12 2000 75,000,000
6323+13 2001 80,000,000
6324+14 2002 93,000,000
6325+15 2003 99,000,000
6326+16 2004 103,000,000
6327+17 2005 108,000,000
6328+18 2006 113,000,000
6329+19 2007 119,000,000
6330+20 2008 126,000,000
6331+21 2009 132,000,000
6332+22 2010 139,000,000
6333+23 2011 146,000,000
6334+24 2012 153,000,000
6335+25 2013 161,000,000
6336+26 2014 170,000,000
6337+
6338+
6339+HB3856 Enrolled- 173 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 173 - LRB103 30981 DTM 57576 b
6340+ HB3856 Enrolled - 173 - LRB103 30981 DTM 57576 b
6341+12015179,000,00022016189,000,00032017199,000,00042018210,000,00052019221,000,00062020233,000,00072021300,000,00082022300,000,00092023300,000,000102024 300,000,000112025 300,000,000122026 300,000,000132027 375,000,000142028 375,000,000152029 375,000,000162030 375,000,000172031 375,000,000182032 375,000,000192033375,000,000202034375,000,000212035375,000,000222036450,000,00023and 24each fiscal year 25thereafter that bonds 26are outstanding under 1 2015 179,000,000 2 2016 189,000,000 3 2017 199,000,000 4 2018 210,000,000 5 2019 221,000,000 6 2020 233,000,000 7 2021 300,000,000 8 2022 300,000,000 9 2023 300,000,000 10 2024 300,000,000 11 2025 300,000,000 12 2026 300,000,000 13 2027 375,000,000 14 2028 375,000,000 15 2029 375,000,000 16 2030 375,000,000 17 2031 375,000,000 18 2032 375,000,000 19 2033 375,000,000 20 2034 375,000,000 21 2035 375,000,000 22 2036 450,000,000 23 and 24 each fiscal year 25 thereafter that bonds 26 are outstanding under
6342+1 2015 179,000,000
6343+2 2016 189,000,000
6344+3 2017 199,000,000
6345+4 2018 210,000,000
6346+5 2019 221,000,000
6347+6 2020 233,000,000
6348+7 2021 300,000,000
6349+8 2022 300,000,000
6350+9 2023 300,000,000
6351+10 2024 300,000,000
6352+11 2025 300,000,000
6353+12 2026 300,000,000
6354+13 2027 375,000,000
6355+14 2028 375,000,000
6356+15 2029 375,000,000
6357+16 2030 375,000,000
6358+17 2031 375,000,000
6359+18 2032 375,000,000
6360+19 2033 375,000,000
6361+20 2034 375,000,000
6362+21 2035 375,000,000
6363+22 2036 450,000,000
6364+23 and
6365+24 each fiscal year
6366+25 thereafter that bonds
6367+26 are outstanding under
6368+
6369+
6370+
6371+
6372+
6373+ HB3856 Enrolled - 173 - LRB103 30981 DTM 57576 b
6374+
6375+1 2015 179,000,000
6376+2 2016 189,000,000
6377+3 2017 199,000,000
6378+4 2018 210,000,000
6379+5 2019 221,000,000
6380+6 2020 233,000,000
6381+7 2021 300,000,000
6382+8 2022 300,000,000
6383+9 2023 300,000,000
6384+10 2024 300,000,000
6385+11 2025 300,000,000
6386+12 2026 300,000,000
6387+13 2027 375,000,000
6388+14 2028 375,000,000
6389+15 2029 375,000,000
6390+16 2030 375,000,000
6391+17 2031 375,000,000
6392+18 2032 375,000,000
6393+19 2033 375,000,000
6394+20 2034 375,000,000
6395+21 2035 375,000,000
6396+22 2036 450,000,000
6397+23 and
6398+24 each fiscal year
6399+25 thereafter that bonds
6400+26 are outstanding under
6401+
6402+
6403+HB3856 Enrolled- 174 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 174 - LRB103 30981 DTM 57576 b
6404+ HB3856 Enrolled - 174 - LRB103 30981 DTM 57576 b
6405+1Section 13.2 of the 2Metropolitan Pier and 3Exposition Authority Act, 4but not after fiscal year 2060. 1 Section 13.2 of the 2 Metropolitan Pier and 3 Exposition Authority Act, 4 but not after fiscal year 2060.
6406+1 Section 13.2 of the
6407+2 Metropolitan Pier and
6408+3 Exposition Authority Act,
6409+4 but not after fiscal year 2060.
6410+5 Beginning July 20, 1993 and in each month of each fiscal
6411+6 year thereafter, one-eighth of the amount requested in the
6412+7 certificate of the Chairman of the Metropolitan Pier and
6413+8 Exposition Authority for that fiscal year, less the amount
6414+9 deposited into the McCormick Place Expansion Project Fund by
6415+10 the State Treasurer in the respective month under subsection
6416+11 (g) of Section 13 of the Metropolitan Pier and Exposition
6417+12 Authority Act, plus cumulative deficiencies in the deposits
6418+13 required under this Section for previous months and years,
6419+14 shall be deposited into the McCormick Place Expansion Project
6420+15 Fund, until the full amount requested for the fiscal year, but
6421+16 not in excess of the amount specified above as "Total
6422+17 Deposit", has been deposited.
6423+18 Subject to payment of amounts into the Capital Projects
6424+19 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
6425+20 and the McCormick Place Expansion Project Fund pursuant to the
6426+21 preceding paragraphs or in any amendments thereto hereafter
6427+22 enacted, for aviation fuel sold on or after December 1, 2019,
6428+23 the Department shall each month deposit into the Aviation Fuel
6429+24 Sales Tax Refund Fund an amount estimated by the Department to
6430+25 be required for refunds of the 80% portion of the tax on
6431+26 aviation fuel under this Act. The Department shall only
6432+
6433+
6434+
6435+
6436+
6437+ HB3856 Enrolled - 174 - LRB103 30981 DTM 57576 b
6438+
6439+1 Section 13.2 of the
6440+2 Metropolitan Pier and
6441+3 Exposition Authority Act,
6442+4 but not after fiscal year 2060.
6443+
6444+
6445+HB3856 Enrolled- 175 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 175 - LRB103 30981 DTM 57576 b
6446+ HB3856 Enrolled - 175 - LRB103 30981 DTM 57576 b
6447+1 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
6448+2 under this paragraph for so long as the revenue use
6449+3 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
6450+4 binding on the State.
6451+5 Subject to payment of amounts into the Build Illinois Fund
6452+6 and the McCormick Place Expansion Project Fund pursuant to the
6453+7 preceding paragraphs or in any amendments thereto hereafter
6454+8 enacted, beginning July 1, 1993 and ending on September 30,
6455+9 2013, the Department shall each month pay into the Illinois
6456+10 Tax Increment Fund 0.27% of 80% of the net revenue realized for
6457+11 the preceding month from the 6.25% general rate on the selling
6458+12 price of tangible personal property.
6459+13 Subject to payment of amounts into the Build Illinois Fund
6460+14 and the McCormick Place Expansion Project Fund pursuant to the
6461+15 preceding paragraphs or in any amendments thereto hereafter
6462+16 enacted, beginning with the receipt of the first report of
6463+17 taxes paid by an eligible business and continuing for a
6464+18 25-year period, the Department shall each month pay into the
6465+19 Energy Infrastructure Fund 80% of the net revenue realized
6466+20 from the 6.25% general rate on the selling price of
6467+21 Illinois-mined coal that was sold to an eligible business. For
6468+22 purposes of this paragraph, the term "eligible business" means
6469+23 a new electric generating facility certified pursuant to
6470+24 Section 605-332 of the Department of Commerce and Economic
6471+25 Opportunity Law of the Civil Administrative Code of Illinois.
6472+26 Subject to payment of amounts into the Build Illinois
6473+
6474+
6475+
6476+
6477+
6478+ HB3856 Enrolled - 175 - LRB103 30981 DTM 57576 b
6479+
6480+
6481+HB3856 Enrolled- 176 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 176 - LRB103 30981 DTM 57576 b
6482+ HB3856 Enrolled - 176 - LRB103 30981 DTM 57576 b
6483+1 Fund, the McCormick Place Expansion Project Fund, and the
6484+2 Illinois Tax Increment Fund, and the Energy Infrastructure
6485+3 Fund pursuant to the preceding paragraphs or in any amendments
6486+4 to this Section hereafter enacted, beginning on the first day
6487+5 of the first calendar month to occur on or after August 26,
6488+6 2014 (the effective date of Public Act 98-1098), each month,
6489+7 from the collections made under Section 9 of the Use Tax Act,
6490+8 Section 9 of the Service Use Tax Act, Section 9 of the Service
6491+9 Occupation Tax Act, and Section 3 of the Retailers' Occupation
6492+10 Tax Act, the Department shall pay into the Tax Compliance and
6493+11 Administration Fund, to be used, subject to appropriation, to
6494+12 fund additional auditors and compliance personnel at the
6495+13 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
6496+14 the cash receipts collected during the preceding fiscal year
6497+15 by the Audit Bureau of the Department under the Use Tax Act,
6498+16 the Service Use Tax Act, the Service Occupation Tax Act, the
6499+17 Retailers' Occupation Tax Act, and associated local occupation
6500+18 and use taxes administered by the Department.
6501+19 Subject to payments of amounts into the Build Illinois
6502+20 Fund, the McCormick Place Expansion Project Fund, the Illinois
6503+21 Tax Increment Fund, the Energy Infrastructure Fund, and the
6504+22 Tax Compliance and Administration Fund as provided in this
6505+23 Section, beginning on July 1, 2018 the Department shall pay
6506+24 each month into the Downstate Public Transportation Fund the
6507+25 moneys required to be so paid under Section 2-3 of the
6508+26 Downstate Public Transportation Act.
6509+
6510+
6511+
6512+
6513+
6514+ HB3856 Enrolled - 176 - LRB103 30981 DTM 57576 b
6515+
6516+
6517+HB3856 Enrolled- 177 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 177 - LRB103 30981 DTM 57576 b
6518+ HB3856 Enrolled - 177 - LRB103 30981 DTM 57576 b
6519+1 Subject to successful execution and delivery of a
6520+2 public-private agreement between the public agency and private
6521+3 entity and completion of the civic build, beginning on July 1,
6522+4 2023, of the remainder of the moneys received by the
6523+5 Department under the Use Tax Act, the Service Use Tax Act, the
6524+6 Service Occupation Tax Act, and this Act, the Department shall
6525+7 deposit the following specified deposits in the aggregate from
6526+8 collections under the Use Tax Act, the Service Use Tax Act, the
6527+9 Service Occupation Tax Act, and the Retailers' Occupation Tax
6528+10 Act, as required under Section 8.25g of the State Finance Act
6529+11 for distribution consistent with the Public-Private
6530+12 Partnership for Civic and Transit Infrastructure Project Act.
6531+13 The moneys received by the Department pursuant to this Act and
6532+14 required to be deposited into the Civic and Transit
6533+15 Infrastructure Fund are subject to the pledge, claim and
6534+16 charge set forth in Section 25-55 of the Public-Private
6535+17 Partnership for Civic and Transit Infrastructure Project Act.
6536+18 As used in this paragraph, "civic build", "private entity",
6537+19 "public-private agreement", and "public agency" have the
6538+20 meanings provided in Section 25-10 of the Public-Private
6539+21 Partnership for Civic and Transit Infrastructure Project Act.
6540+22 Fiscal Year.............................Total Deposit
6541+23 2024.....................................$200,000,000
6542+24 2025....................................$206,000,000
6543+25 2026....................................$212,200,000
6544+26 2027....................................$218,500,000
6545+
6546+
6547+
6548+
6549+
6550+ HB3856 Enrolled - 177 - LRB103 30981 DTM 57576 b
6551+
6552+
6553+HB3856 Enrolled- 178 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 178 - LRB103 30981 DTM 57576 b
6554+ HB3856 Enrolled - 178 - LRB103 30981 DTM 57576 b
6555+1 2028....................................$225,100,000
6556+2 2029....................................$288,700,000
6557+3 2030....................................$298,900,000
6558+4 2031....................................$309,300,000
6559+5 2032....................................$320,100,000
6560+6 2033....................................$331,200,000
6561+7 2034....................................$341,200,000
6562+8 2035....................................$351,400,000
6563+9 2036....................................$361,900,000
6564+10 2037....................................$372,800,000
6565+11 2038....................................$384,000,000
6566+12 2039....................................$395,500,000
6567+13 2040....................................$407,400,000
6568+14 2041....................................$419,600,000
6569+15 2042....................................$432,200,000
6570+16 2043....................................$445,100,000
6571+17 Beginning July 1, 2021 and until July 1, 2022, subject to
6572+18 the payment of amounts into the County and Mass Transit
6573+19 District Fund, the Local Government Tax Fund, the Build
6574+20 Illinois Fund, the McCormick Place Expansion Project Fund, the
6575+21 Illinois Tax Increment Fund, the Energy Infrastructure Fund,
6576+22 and the Tax Compliance and Administration Fund as provided in
6577+23 this Section, the Department shall pay each month into the
6578+24 Road Fund the amount estimated to represent 16% of the net
6579+25 revenue realized from the taxes imposed on motor fuel and
6580+26 gasohol. Beginning July 1, 2022 and until July 1, 2023,
6581+
6582+
6583+
6584+
6585+
6586+ HB3856 Enrolled - 178 - LRB103 30981 DTM 57576 b
6587+
6588+
6589+HB3856 Enrolled- 179 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 179 - LRB103 30981 DTM 57576 b
6590+ HB3856 Enrolled - 179 - LRB103 30981 DTM 57576 b
6591+1 subject to the payment of amounts into the County and Mass
6592+2 Transit District Fund, the Local Government Tax Fund, the
6593+3 Build Illinois Fund, the McCormick Place Expansion Project
6594+4 Fund, the Illinois Tax Increment Fund, the Energy
6595+5 Infrastructure Fund, and the Tax Compliance and Administration
6596+6 Fund as provided in this Section, the Department shall pay
6597+7 each month into the Road Fund the amount estimated to
6598+8 represent 32% of the net revenue realized from the taxes
6599+9 imposed on motor fuel and gasohol. Beginning July 1, 2023 and
6600+10 until July 1, 2024, subject to the payment of amounts into the
6601+11 County and Mass Transit District Fund, the Local Government
6602+12 Tax Fund, the Build Illinois Fund, the McCormick Place
6603+13 Expansion Project Fund, the Illinois Tax Increment Fund, the
6604+14 Energy Infrastructure Fund, and the Tax Compliance and
6605+15 Administration Fund as provided in this Section, the
6606+16 Department shall pay each month into the Road Fund the amount
6607+17 estimated to represent 48% of the net revenue realized from
6608+18 the taxes imposed on motor fuel and gasohol. Beginning July 1,
6609+19 2024 and until July 1, 2025, subject to the payment of amounts
6610+20 into the County and Mass Transit District Fund, the Local
6611+21 Government Tax Fund, the Build Illinois Fund, the McCormick
6612+22 Place Expansion Project Fund, the Illinois Tax Increment Fund,
6613+23 the Energy Infrastructure Fund, and the Tax Compliance and
6614+24 Administration Fund as provided in this Section, the
6615+25 Department shall pay each month into the Road Fund the amount
6616+26 estimated to represent 64% of the net revenue realized from
6617+
6618+
6619+
6620+
6621+
6622+ HB3856 Enrolled - 179 - LRB103 30981 DTM 57576 b
6623+
6624+
6625+HB3856 Enrolled- 180 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 180 - LRB103 30981 DTM 57576 b
6626+ HB3856 Enrolled - 180 - LRB103 30981 DTM 57576 b
6627+1 the taxes imposed on motor fuel and gasohol. Beginning on July
6628+2 1, 2025, subject to the payment of amounts into the County and
6629+3 Mass Transit District Fund, the Local Government Tax Fund, the
6630+4 Build Illinois Fund, the McCormick Place Expansion Project
6631+5 Fund, the Illinois Tax Increment Fund, the Energy
6632+6 Infrastructure Fund, and the Tax Compliance and Administration
6633+7 Fund as provided in this Section, the Department shall pay
6634+8 each month into the Road Fund the amount estimated to
6635+9 represent 80% of the net revenue realized from the taxes
6636+10 imposed on motor fuel and gasohol. As used in this paragraph
6637+11 "motor fuel" has the meaning given to that term in Section 1.1
6638+12 of the Motor Fuel Tax Law, and "gasohol" has the meaning given
6639+13 to that term in Section 3-40 of the Use Tax Act.
6640+14 Of the remainder of the moneys received by the Department
6641+15 pursuant to this Act, 75% thereof shall be paid into the State
6642+16 treasury Treasury and 25% shall be reserved in a special
6643+17 account and used only for the transfer to the Common School
6644+18 Fund as part of the monthly transfer from the General Revenue
6645+19 Fund in accordance with Section 8a of the State Finance Act.
6646+20 The Department may, upon separate written notice to a
6647+21 taxpayer, require the taxpayer to prepare and file with the
6648+22 Department on a form prescribed by the Department within not
6649+23 less than 60 days after receipt of the notice an annual
6650+24 information return for the tax year specified in the notice.
6651+25 Such annual return to the Department shall include a statement
6652+26 of gross receipts as shown by the retailer's last Federal
6653+
6654+
6655+
6656+
6657+
6658+ HB3856 Enrolled - 180 - LRB103 30981 DTM 57576 b
6659+
6660+
6661+HB3856 Enrolled- 181 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 181 - LRB103 30981 DTM 57576 b
6662+ HB3856 Enrolled - 181 - LRB103 30981 DTM 57576 b
6663+1 income tax return. If the total receipts of the business as
6664+2 reported in the Federal income tax return do not agree with the
6665+3 gross receipts reported to the Department of Revenue for the
6666+4 same period, the retailer shall attach to his annual return a
6667+5 schedule showing a reconciliation of the 2 amounts and the
6668+6 reasons for the difference. The retailer's annual return to
6669+7 the Department shall also disclose the cost of goods sold by
6670+8 the retailer during the year covered by such return, opening
6671+9 and closing inventories of such goods for such year, costs of
6672+10 goods used from stock or taken from stock and given away by the
6673+11 retailer during such year, payroll information of the
6674+12 retailer's business during such year and any additional
6675+13 reasonable information which the Department deems would be
6676+14 helpful in determining the accuracy of the monthly, quarterly
6677+15 or annual returns filed by such retailer as provided for in
6678+16 this Section.
6679+17 If the annual information return required by this Section
6680+18 is not filed when and as required, the taxpayer shall be liable
6681+19 as follows:
6682+20 (i) Until January 1, 1994, the taxpayer shall be
6683+21 liable for a penalty equal to 1/6 of 1% of the tax due from
6684+22 such taxpayer under this Act during the period to be
6685+23 covered by the annual return for each month or fraction of
6686+24 a month until such return is filed as required, the
6687+25 penalty to be assessed and collected in the same manner as
6688+26 any other penalty provided for in this Act.
6689+
6690+
6691+
6692+
6693+
6694+ HB3856 Enrolled - 181 - LRB103 30981 DTM 57576 b
6695+
6696+
6697+HB3856 Enrolled- 182 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 182 - LRB103 30981 DTM 57576 b
6698+ HB3856 Enrolled - 182 - LRB103 30981 DTM 57576 b
6699+1 (ii) On and after January 1, 1994, the taxpayer shall
6700+2 be liable for a penalty as described in Section 3-4 of the
6701+3 Uniform Penalty and Interest Act.
6702+4 The chief executive officer, proprietor, owner or highest
6703+5 ranking manager shall sign the annual return to certify the
6704+6 accuracy of the information contained therein. Any person who
6705+7 willfully signs the annual return containing false or
6706+8 inaccurate information shall be guilty of perjury and punished
6707+9 accordingly. The annual return form prescribed by the
6708+10 Department shall include a warning that the person signing the
6709+11 return may be liable for perjury.
6710+12 The provisions of this Section concerning the filing of an
6711+13 annual information return do not apply to a retailer who is not
6712+14 required to file an income tax return with the United States
6713+15 Government.
6714+16 As soon as possible after the first day of each month, upon
6715+17 certification of the Department of Revenue, the Comptroller
6716+18 shall order transferred and the Treasurer shall transfer from
6717+19 the General Revenue Fund to the Motor Fuel Tax Fund an amount
6718+20 equal to 1.7% of 80% of the net revenue realized under this Act
6719+21 for the second preceding month. Beginning April 1, 2000, this
6720+22 transfer is no longer required and shall not be made.
6721+23 Net revenue realized for a month shall be the revenue
6722+24 collected by the State pursuant to this Act, less the amount
6723+25 paid out during that month as refunds to taxpayers for
6724+26 overpayment of liability.
6725+
6726+
6727+
6728+
6729+
6730+ HB3856 Enrolled - 182 - LRB103 30981 DTM 57576 b
6731+
6732+
6733+HB3856 Enrolled- 183 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 183 - LRB103 30981 DTM 57576 b
6734+ HB3856 Enrolled - 183 - LRB103 30981 DTM 57576 b
6735+1 For greater simplicity of administration, manufacturers,
6736+2 importers and wholesalers whose products are sold at retail in
6737+3 Illinois by numerous retailers, and who wish to do so, may
6738+4 assume the responsibility for accounting and paying to the
6739+5 Department all tax accruing under this Act with respect to
6740+6 such sales, if the retailers who are affected do not make
6741+7 written objection to the Department to this arrangement.
6742+8 Any person who promotes, organizes, provides retail
6743+9 selling space for concessionaires or other types of sellers at
6744+10 the Illinois State Fair, DuQuoin State Fair, county fairs,
6745+11 local fairs, art shows, flea markets and similar exhibitions
6746+12 or events, including any transient merchant as defined by
6747+13 Section 2 of the Transient Merchant Act of 1987, is required to
6748+14 file a report with the Department providing the name of the
6749+15 merchant's business, the name of the person or persons engaged
6750+16 in merchant's business, the permanent address and Illinois
6751+17 Retailers Occupation Tax Registration Number of the merchant,
6752+18 the dates and location of the event and other reasonable
6753+19 information that the Department may require. The report must
6754+20 be filed not later than the 20th day of the month next
6755+21 following the month during which the event with retail sales
6756+22 was held. Any person who fails to file a report required by
6757+23 this Section commits a business offense and is subject to a
6758+24 fine not to exceed $250.
6759+25 Any person engaged in the business of selling tangible
6760+26 personal property at retail as a concessionaire or other type
6761+
6762+
6763+
6764+
6765+
6766+ HB3856 Enrolled - 183 - LRB103 30981 DTM 57576 b
6767+
6768+
6769+HB3856 Enrolled- 184 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 184 - LRB103 30981 DTM 57576 b
6770+ HB3856 Enrolled - 184 - LRB103 30981 DTM 57576 b
6771+1 of seller at the Illinois State Fair, county fairs, art shows,
6772+2 flea markets and similar exhibitions or events, or any
6773+3 transient merchants, as defined by Section 2 of the Transient
6774+4 Merchant Act of 1987, may be required to make a daily report of
6775+5 the amount of such sales to the Department and to make a daily
6776+6 payment of the full amount of tax due. The Department shall
6777+7 impose this requirement when it finds that there is a
6778+8 significant risk of loss of revenue to the State at such an
6779+9 exhibition or event. Such a finding shall be based on evidence
6780+10 that a substantial number of concessionaires or other sellers
6781+11 who are not residents of Illinois will be engaging in the
6782+12 business of selling tangible personal property at retail at
6783+13 the exhibition or event, or other evidence of a significant
6784+14 risk of loss of revenue to the State. The Department shall
6785+15 notify concessionaires and other sellers affected by the
6786+16 imposition of this requirement. In the absence of notification
6787+17 by the Department, the concessionaires and other sellers shall
6788+18 file their returns as otherwise required in this Section.
6789+19 (Source: P.A. 101-10, Article 15, Section 15-25, eff. 6-5-19;
6790+20 101-10, Article 25, Section 25-120, eff. 6-5-19; 101-27, eff.
6791+21 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
6792+22 101-636, eff. 6-10-20; 102-634, eff. 8-27-21; 102-700, Article
6793+23 60, Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
6794+24 65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
6795+25 1-1-23; revised 12-13-22.)
6796+
6797+
6798+
6799+
6800+
6801+ HB3856 Enrolled - 184 - LRB103 30981 DTM 57576 b
6802+
6803+
6804+HB3856 Enrolled- 185 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 185 - LRB103 30981 DTM 57576 b
6805+ HB3856 Enrolled - 185 - LRB103 30981 DTM 57576 b
6806+1 Section 2-60. The Southwestern Illinois Metropolitan and
6807+2 Regional Planning Act is amended by changing Section 35 as
6808+3 follows:
6809+4 (70 ILCS 1710/35) (from Ch. 85, par. 1185)
6810+5 Sec. 35. At the close of each fiscal year, the Commission
6811+6 shall prepare a complete report of its receipts and
6812+7 expenditures during the fiscal year. A copy of this report
6813+8 shall be filed with the Governor and with the treasurer of each
6814+9 county included in the Metropolitan and Regional Counties
6815+10 Area. In addition, on or before December 31 of each even
6816+11 numbered year, the Commission shall prepare jointly with the
6817+12 Department of Commerce and Economic Opportunity, a report of
6818+13 its activities during the biennium indicating how its funds
6819+14 were expended, indicating the amount of the appropriation
6820+15 requested for the next biennium and explaining how the
6821+16 appropriation will be utilized to carry out its
6822+17 responsibilities. A copy of this report shall be filed with
6823+18 the Governor, the Senate and the House of Representatives.
6824+19 (Source: P.A. 94-793, eff. 5-19-06.)
6825+20 (730 ILCS 5/3-5-3 rep.)
6826+21 (730 ILCS 5/5-8-1.3 rep.)
6827+22 Section 2-70. The Unified Code of Corrections is amended
6828+23 by repealing Sections 3-5-3 and 5-8-1.3.
6829+
6830+
6831+
6832+
6833+
6834+ HB3856 Enrolled - 185 - LRB103 30981 DTM 57576 b
6835+
6836+
6837+HB3856 Enrolled- 186 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 186 - LRB103 30981 DTM 57576 b
6838+ HB3856 Enrolled - 186 - LRB103 30981 DTM 57576 b
6839+1 Section 2-75. The Workers' Compensation Act is amended by
6840+2 changing Section 18.1 as follows:
6841+3 (820 ILCS 305/18.1)
6842+4 Sec. 18.1. Claims by former and current employees of the
6843+5 Commission. All claims by current and former employees and
6844+6 appointees of the Commission shall be assigned to a certified
6845+7 independent arbitrator not employed by the Commission
6846+8 designated by the Chairman. In preparing the roster of
6847+9 approved certified independent arbitrators, the Chairman shall
6848+10 seek the advice and recommendation of the Commission or the
6849+11 Workers' Compensation Advisory Board at his or her discretion.
6850+12 The Chairman shall designate an arbitrator from a list of
6851+13 approved certified arbitrators provided by the Commission
6852+14 Review Board. If the Chairman is the claimant, then the
6853+15 independent arbitrator from the approved list shall be
6854+16 designated by the longest serving Commissioner. The designated
6855+17 independent arbitrator shall have the authority of arbitrators
6856+18 of the Commission regarding settlement and adjudication of the
6857+19 claim of the current and former employees and appointees of
6858+20 the Commission. The decision of the independent arbitrator
6859+21 shall become the decision of the Commission. An appeal of the
6860+22 independent arbitrator's decision shall be subject to judicial
6861+23 review in accordance with subsection (f) of Section 19.
6862+24 (Source: P.A. 97-18, eff. 6-28-11.)
6863+
6864+
6865+
6866+
6867+
6868+ HB3856 Enrolled - 186 - LRB103 30981 DTM 57576 b
6869+
6870+
6871+HB3856 Enrolled- 187 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 187 - LRB103 30981 DTM 57576 b
6872+ HB3856 Enrolled - 187 - LRB103 30981 DTM 57576 b
6873+1 (820 ILCS 305/14.1 rep.)
6874+2 Section 2-80. The Workers' Compensation Act is amended by
6875+3 repealing Section 14.1.
6876+4 ARTICLE 3.
6877+5 Section 3-5. The Department of Agriculture Law of the
6878+6 Civil Administrative Code of Illinois is amended by changing
6879+7 Section 205-40 as follows:
6880+8 (20 ILCS 205/205-40) (was 20 ILCS 205/40.31)
6881+9 Sec. 205-40. Export consulting service and standards. The
6882+10 Department and, upon request, the in cooperation with the
6883+11 Department of Commerce and Economic Opportunity, shall (1)
6884+12 provide a consulting service to those who desire to export
6885+13 farm products, commodities, and supplies and guide them in
6886+14 their efforts to improve trade relations; (2) cooperate with
6887+15 agencies and instrumentalities of the federal government to
6888+16 develop export grade standards for farm products, commodities,
6889+17 and supplies produced in Illinois and adopt reasonable rules
6890+18 and regulations to ensure that exports of those products,
6891+19 commodities, and supplies comply with those standards; (3)
6892+20 upon request and after inspection of any such farm product,
6893+21 commodity, or supplies, certify compliance or noncompliance
6894+22 with those standards; (4) provide an informational program to
6895+23 existing and potential foreign importers of farm products,
6896+
6897+
6898+
6899+
6900+
6901+ HB3856 Enrolled - 187 - LRB103 30981 DTM 57576 b
6902+
6903+
6904+HB3856 Enrolled- 188 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 188 - LRB103 30981 DTM 57576 b
6905+ HB3856 Enrolled - 188 - LRB103 30981 DTM 57576 b
6906+1 commodities, and supplies; (5) qualify for U. S. Department of
6907+2 Agriculture matching funds for overseas promotion of farm
6908+3 products, commodities, and supplies according to the federal
6909+4 requirements regarding State expenditures that are eligible
6910+5 for matching funds; and (6) provide a consulting service to
6911+6 persons who desire to export processed or value-added
6912+7 agricultural products and assist those persons in ascertaining
6913+8 legal and regulatory restrictions and market preferences that
6914+9 affect the sale of value-added agricultural products in
6915+10 foreign markets.
6916+11 (Source: P.A. 100-110, eff. 8-15-17.)
6917+12 (20 ILCS 605/605-820 rep.)
6918+13 Section 3-10. The Department of Commerce and Economic
6919+14 Opportunity Law of the Civil Administrative Code of Illinois
6920+15 is amended by repealing Section 605-820.
6921+16 (20 ILCS 630/3 rep.)
6922+17 (20 ILCS 630/5 rep.)
6923+18 Section 3-22. The Illinois Emergency Employment
6924+19 Development Act is amended by repealing Sections 3 and 5.
6925+20 Section 3-25. The Renewable Energy, Energy Efficiency, and
6926+21 Coal Resources Development Law of 1997 is amended by changing
6927+22 Section 6-6 as follows:
6928+
6929+
6930+
6931+
6932+
6933+ HB3856 Enrolled - 188 - LRB103 30981 DTM 57576 b
6934+
6935+
6936+HB3856 Enrolled- 189 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 189 - LRB103 30981 DTM 57576 b
6937+ HB3856 Enrolled - 189 - LRB103 30981 DTM 57576 b
6938+1 (20 ILCS 687/6-6)
6939+2 (Section scheduled to be repealed on December 31, 2025)
6940+3 Sec. 6-6. Energy efficiency program.
6941+4 (a) For the year beginning January 1, 1998, and thereafter
6942+5 as provided in this Section, each electric utility as defined
6943+6 in Section 3-105 of the Public Utilities Act and each
6944+7 alternative retail electric supplier as defined in Section
6945+8 16-102 of the Public Utilities Act supplying electric power
6946+9 and energy to retail customers located in the State of
6947+10 Illinois shall contribute annually a pro rata share of a total
6948+11 amount of $3,000,000 based upon the number of kilowatt-hours
6949+12 sold by each such entity in the 12 months preceding the year of
6950+13 contribution. On or before May 1 of each year, the Illinois
6951+14 Commerce Commission shall determine and notify the Agency of
6952+15 the pro rata share owed by each electric utility and each
6953+16 alternative retail electric supplier based upon information
6954+17 supplied annually to the Illinois Commerce Commission. On or
6955+18 before June 1 of each year, the Agency shall send written
6956+19 notification to each electric utility and each alternative
6957+20 retail electric supplier of the amount of pro rata share they
6958+21 owe. These contributions shall be remitted to the Illinois
6959+22 Environmental Protection Agency Department of Revenue on or
6960+23 before June 30 of each year the contribution is due on a return
6961+24 prescribed and furnished by the Illinois Environmental
6962+25 Protection Agency Department of Revenue showing such
6963+26 information as the Illinois Environmental Protection Agency
6964+
6965+
6966+
6967+
6968+
6969+ HB3856 Enrolled - 189 - LRB103 30981 DTM 57576 b
6970+
6971+
6972+HB3856 Enrolled- 190 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 190 - LRB103 30981 DTM 57576 b
6973+ HB3856 Enrolled - 190 - LRB103 30981 DTM 57576 b
6974+1 Department of Revenue may reasonably require. The funds
6975+2 received pursuant to this Section shall be subject to the
6976+3 appropriation of funds by the General Assembly. The Illinois
6977+4 Environmental Protection Agency Department of Revenue shall
6978+5 place the funds remitted under this Section in a trust fund,
6979+6 that is hereby created in the State Treasury, called the
6980+7 Energy Efficiency Trust Fund. If an electric utility or
6981+8 alternative retail electric supplier does not remit its pro
6982+9 rata share to the Illinois Environmental Protection Agency
6983+10 Department of Revenue, the Illinois Environmental Protection
6984+11 Agency Department of Revenue must inform the Illinois Commerce
6985+12 Commission of such failure. The Illinois Commerce Commission
6986+13 may then revoke the certification of that electric utility or
6987+14 alternative retail electric supplier. The Illinois Commerce
6988+15 Commission may not renew the certification of any electric
6989+16 utility or alternative retail electric supplier that is
6990+17 delinquent in paying its pro rata share. These changes made to
6991+18 this subsection (a) by this amendatory Act of the 103rd
6992+19 General Assembly apply beginning July 1, 2023.
6993+20 (b) The Agency shall disburse the moneys in the Energy
6994+21 Efficiency Trust Fund to benefit residential electric
6995+22 customers through projects which the Agency has determined
6996+23 will promote energy efficiency in the State of Illinois. The
6997+24 Department of Commerce and Economic Opportunity shall
6998+25 establish a list of projects eligible for grants from the
6999+26 Energy Efficiency Trust Fund including, but not limited to,
7000+
7001+
7002+
7003+
7004+
7005+ HB3856 Enrolled - 190 - LRB103 30981 DTM 57576 b
7006+
7007+
7008+HB3856 Enrolled- 191 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 191 - LRB103 30981 DTM 57576 b
7009+ HB3856 Enrolled - 191 - LRB103 30981 DTM 57576 b
7010+1 supporting energy efficiency efforts for low-income
7011+2 households, replacing energy inefficient windows with more
7012+3 efficient windows, replacing energy inefficient appliances
7013+4 with more efficient appliances, replacing energy inefficient
7014+5 lighting with more efficient lighting, insulating dwellings
7015+6 and buildings, using market incentives to encourage energy
7016+7 efficiency, and such other projects which will increase energy
7017+8 efficiency in homes and rental properties.
7018+9 (c) The Agency may, by administrative rule, establish
7019+10 criteria and an application process for this grant program.
7020+11 (d) (Blank).
7021+12 (e) (Blank).
7022+13 (Source: P.A. 102-444, eff. 8-20-21.)
7023+14 (20 ILCS 3934/Act rep.)
7024+15 Section 3-55. The Electronic Health Records Taskforce Act
7025+16 is repealed.
7026+17 Section 3-60. The Green Governments Illinois Act is
7027+18 amended by changing Section 15 as follows:
7028+19 (20 ILCS 3954/15)
7029+20 Sec. 15.Council membership and administrative support.
7030+21 Representatives from various State agencies and State
7031+22 universities with specific fiscal, procurement, educational,
7032+23 and environmental policy expertise shall comprise the Council.
7033+
7034+
7035+
7036+
7037+
7038+ HB3856 Enrolled - 191 - LRB103 30981 DTM 57576 b
7039+
7040+
7041+HB3856 Enrolled- 192 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 192 - LRB103 30981 DTM 57576 b
7042+ HB3856 Enrolled - 192 - LRB103 30981 DTM 57576 b
7043+1 Until the effective date of this amendatory Act of the 97th
7044+2 General Assembly, the Lieutenant Governor is the chair of the
7045+3 Council. On and after the effective date of this amendatory
7046+4 Act of the 97th General Assembly, the Governor is the chair of
7047+5 the Council, and the Lieutenant Governor, or his or her
7048+6 designee, shall be a member of the council. The director or
7049+7 President, respectively, of each of the following State
7050+8 agencies and State universities, or his or her designee, is a
7051+9 member of the Council: the Department of Commerce and Economic
7052+10 Opportunity, the Environmental Protection Agency, the
7053+11 University of Illinois, the Department of Natural Resources,
7054+12 the Department of Central Management Services, the Governor's
7055+13 Office of Management and Budget, the Department of
7056+14 Agriculture, the Department of Transportation, the Department
7057+15 of Corrections, the Department of Human Services, the
7058+16 Department of Public Health, the State Board of Education, the
7059+17 Board of Higher Education, and the Capital Development Board.
7060+18 The Office of the Governor shall provide administrative
7061+19 support to the Council. A minimum of one staff position in the
7062+20 Office of the Governor shall be dedicated to the Green
7063+21 Governments Illinois program.
7064+22 (Source: P.A. 97-573, eff. 8-25-11; 98-346, eff. 8-14-13.)
7065+23 (30 ILCS 105/5.914 rep.)
7066+24 Section 3-63. The State Finance Act is amended by
7067+25 repealing Section 5.914.
7068+
7069+
7070+
7071+
7072+
7073+ HB3856 Enrolled - 192 - LRB103 30981 DTM 57576 b
7074+
7075+
7076+HB3856 Enrolled- 193 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 193 - LRB103 30981 DTM 57576 b
7077+ HB3856 Enrolled - 193 - LRB103 30981 DTM 57576 b
7078+1 Section 3-65. The State Finance Act is amended by changing
7079+2 Sections 5k and 6z-75 as follows:
7080+3 (30 ILCS 105/5k)
7081+4 Sec. 5k. Cash flow borrowing and general funds liquidity;
7082+5 FY15.
7083+6 (a) In order to meet cash flow deficits and to maintain
7084+7 liquidity in the General Revenue Fund and the Health Insurance
7085+8 Reserve Fund, on and after July 1, 2014 and through June 30,
7086+9 2015, the State Treasurer and the State Comptroller shall make
7087+10 transfers to the General Revenue Fund and the Health Insurance
7088+11 Reserve Fund, as directed by the Governor, out of special
7089+12 funds of the State, to the extent allowed by federal law. No
7090+13 such transfer may reduce the cumulative balance of all of the
7091+14 special funds of the State to an amount less than the total
7092+15 debt service payable during the 12 months immediately
7093+16 following the date of the transfer on any bonded indebtedness
7094+17 of the State and any certificates issued under the Short Term
7095+18 Borrowing Act. At no time shall the outstanding total
7096+19 transfers made from the special funds of the State to the
7097+20 General Revenue Fund and the Health Insurance Reserve Fund
7098+21 under this Section exceed $650,000,000; once the amount of
7099+22 $650,000,000 has been transferred from the special funds of
7100+23 the State to the General Revenue Fund and the Health Insurance
7101+24 Reserve Fund, additional transfers may be made from the
7102+
7103+
7104+
7105+
7106+
7107+ HB3856 Enrolled - 193 - LRB103 30981 DTM 57576 b
7108+
7109+
7110+HB3856 Enrolled- 194 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 194 - LRB103 30981 DTM 57576 b
7111+ HB3856 Enrolled - 194 - LRB103 30981 DTM 57576 b
7112+1 special funds of the State to the General Revenue Fund and the
7113+2 Health Insurance Reserve Fund under this Section only to the
7114+3 extent that moneys have first been re-transferred from the
7115+4 General Revenue Fund and the Health Insurance Reserve Fund to
7116+5 those special funds of the State. Notwithstanding any other
7117+6 provision of this Section, no such transfer may be made from
7118+7 any special fund that is exclusively collected by or
7119+8 appropriated to any other constitutional officer without the
7120+9 written approval of that constitutional officer.
7121+10 (b) If moneys have been transferred to the General Revenue
7122+11 Fund and the Health Insurance Reserve Fund pursuant to
7123+12 subsection (a) of this Section, this amendatory Act of the
7124+13 98th General Assembly shall constitute the continuing
7125+14 authority for and direction to the State Treasurer and State
7126+15 Comptroller to reimburse the funds of origin from the General
7127+16 Revenue Fund by transferring to the funds of origin, at such
7128+17 times and in such amounts as directed by the Governor when
7129+18 necessary to support appropriated expenditures from the funds,
7130+19 an amount equal to that transferred from them plus any
7131+20 interest that would have accrued thereon had the transfer not
7132+21 occurred. When any of the funds from which moneys have been
7133+22 transferred pursuant to subsection (a) have insufficient cash
7134+23 from which the State Comptroller may make expenditures
7135+24 properly supported by appropriations from the fund, then the
7136+25 State Treasurer and State Comptroller shall transfer from the
7137+26 General Revenue Fund to the fund only such amount as is
7138+
7139+
7140+
7141+
7142+
7143+ HB3856 Enrolled - 194 - LRB103 30981 DTM 57576 b
7144+
7145+
7146+HB3856 Enrolled- 195 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 195 - LRB103 30981 DTM 57576 b
7147+ HB3856 Enrolled - 195 - LRB103 30981 DTM 57576 b
7148+1 immediately necessary to satisfy outstanding expenditure
7149+2 obligations on a timely basis.
7150+3 (c) On the first day of each quarterly period in each
7151+4 fiscal year, until such time as a report indicates that all
7152+5 moneys borrowed and interest pursuant to this Section have
7153+6 been repaid, the Governor's Office of Management and Budget
7154+7 shall provide to the President and the Minority Leader of the
7155+8 Senate, the Speaker and the Minority Leader of the House of
7156+9 Representatives, and the Commission on Government Forecasting
7157+10 and Accountability a report on all transfers made pursuant to
7158+11 this Section in the prior fiscal year quarterly period. The
7159+12 report must be provided in electronic format. The report must
7160+13 include all of the following:
7161+14 (1) The date each transfer was made.
7162+15 (2) The amount of each transfer.
7163+16 (3) In the case of a transfer from the General Revenue
7164+17 Fund to a fund of origin pursuant to subsection (b) of this
7165+18 Section, the amount of interest being paid to the fund of
7166+19 origin.
7167+20 (4) The end of day balance of the fund of origin, the
7168+21 General Revenue Fund and the Health Insurance Reserve Fund
7169+22 on the date the transfer was made.
7170+23 (Source: P.A. 98-682, eff. 6-30-14; 99-523, eff. 6-30-16.)
7171+24 (30 ILCS 105/6z-75)
7172+25 Sec. 6z-75. The Illinois Power Agency Trust Fund.
7173+
7174+
7175+
7176+
7177+
7178+ HB3856 Enrolled - 195 - LRB103 30981 DTM 57576 b
7179+
7180+
7181+HB3856 Enrolled- 196 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 196 - LRB103 30981 DTM 57576 b
7182+ HB3856 Enrolled - 196 - LRB103 30981 DTM 57576 b
7183+1 (a) Creation. The Illinois Power Agency Trust Fund is
7184+2 created as a special fund in the State treasury. The State
7185+3 Treasurer shall be the custodian of the Fund. Amounts in the
7186+4 Fund, both principal and interest not appropriated, shall be
7187+5 invested as provided by law.
7188+6 (b) Funding and investment.
7189+7 (1) The Illinois Power Agency Trust Fund may accept,
7190+8 receive, and administer any grants, loans, or other funds
7191+9 made available to it by any source. Any such funds
7192+10 received by the Fund shall not be considered income, but
7193+11 shall be added to the principal of the Fund.
7194+12 (2) The investments of the Fund shall be managed by
7195+13 the Illinois State Board of Investment, for the purpose of
7196+14 obtaining a total return on investments for the long term,
7197+15 as provided for under Article 22A of the Illinois Pension
7198+16 Code.
7199+17 (c) Investment proceeds. Subject to the provisions of
7200+18 subsection (d) of this Section, the General Assembly may
7201+19 annually appropriate from the Illinois Power Agency Trust Fund
7202+20 to the Illinois Power Agency Operations Fund an amount
7203+21 calculated not to exceed 90% of the prior fiscal year's annual
7204+22 investment income earned by the Illinois Power Agency Trust
7205+23 Fund to the Illinois Power Agency. Any investment income not
7206+24 appropriated by the General Assembly in a given fiscal year
7207+25 shall be added to the principal of the Fund, and thereafter
7208+26 considered a part thereof and not subject to appropriation as
7209+
7210+
7211+
7212+
7213+
7214+ HB3856 Enrolled - 196 - LRB103 30981 DTM 57576 b
7215+
7216+
7217+HB3856 Enrolled- 197 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 197 - LRB103 30981 DTM 57576 b
7218+ HB3856 Enrolled - 197 - LRB103 30981 DTM 57576 b
7219+1 income earned by the Fund.
7220+2 (d) Expenditures.
7221+3 (1) During Fiscal Year 2008 and Fiscal Year 2009, the
7222+4 General Assembly shall not appropriate any of the
7223+5 investment income earned by the Illinois Power Agency
7224+6 Trust Fund to the Illinois Power Agency.
7225+7 (2) During Fiscal Year 2010 and Fiscal Year 2011, the
7226+8 General Assembly shall appropriate a portion of the
7227+9 investment income earned by the Illinois Power Agency
7228+10 Trust Fund to repay to the General Revenue Fund of the
7229+11 State of Illinois those amounts, if any, appropriated from
7230+12 the General Revenue Fund for the operation of the Illinois
7231+13 Power Agency during Fiscal Year 2008 and Fiscal Year 2009,
7232+14 so that at the end of Fiscal Year 2011, the entire amount,
7233+15 if any, appropriated from the General Revenue Fund for the
7234+16 operation of the Illinois Power Agency during Fiscal Year
7235+17 2008 and Fiscal Year 2009 will be repaid in full to the
7236+18 General Revenue Fund.
7237+19 (3) In Fiscal Year 2012 and thereafter, the General
7238+20 Assembly shall consider the need to balance its
7239+21 appropriations from the investment income earned by the
7240+22 Fund with the need to provide for the growth of the
7241+23 principal of the Illinois Power Agency Trust Fund in order
7242+24 to ensure that the Fund is able to produce sufficient
7243+25 investment income to fund the operations of the Illinois
7244+26 Power Agency in future years.
7245+
7246+
7247+
7248+
7249+
7250+ HB3856 Enrolled - 197 - LRB103 30981 DTM 57576 b
7251+
7252+
7253+HB3856 Enrolled- 198 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 198 - LRB103 30981 DTM 57576 b
7254+ HB3856 Enrolled - 198 - LRB103 30981 DTM 57576 b
7255+1 (4) If the Illinois Power Agency shall cease
7256+2 operations, then, unless otherwise provided for by law or
7257+3 appropriation, the principal and any investment income
7258+4 earned by the Fund shall be transferred into the
7259+5 Supplemental Low-Income Energy Assistance Fund.
7260+6 (e) Implementation. The provisions of this Section shall
7261+7 not be operative until the Illinois Power Agency Trust Fund
7262+8 has accumulated a principal balance of $25,000,000.
7263+9 (Source: P.A. 102-1071, eff. 6-10-22.)
7264+10 Section 3-70. The Industrial Development Assistance Law is
7265+11 amended by changing Sections 4, 5, and 7 as follows:
7266+12 (30 ILCS 720/4) (from Ch. 85, par. 894)
7267+13 Sec. 4. Recognition of industrial development agencies.
7268+14 The Department, upon receipt of certified copies of such
7269+15 resolutions as may be necessary to satisfy it that an
7270+16 industrial development agency has been duly chosen to act
7271+17 within a particular county, may shall recognize such
7272+18 industrial development agency as the sole such agency within
7273+19 such county for the purposes of this Act.
7274+20 (Source: P.A. 76-1961.)
7275+21 (30 ILCS 720/5) (from Ch. 85, par. 895)
7276+22 Sec. 5. Applications for and approval of grants to
7277+23 industrial development agencies. Subject to appropriation, the
7278+
7279+
7280+
7281+
7282+
7283+ HB3856 Enrolled - 198 - LRB103 30981 DTM 57576 b
7284+
7285+
7286+HB3856 Enrolled- 199 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 199 - LRB103 30981 DTM 57576 b
7287+ HB3856 Enrolled - 199 - LRB103 30981 DTM 57576 b
7288+1 The Department is authorized to make grants to recognized
7289+2 industrial development agencies, to assist such agencies in
7290+3 the financing of their operational costs for the purposes of
7291+4 making studies, surveys and investigations, the compilation of
7292+5 data and statistics and in the carrying out of planning and
7293+6 promotional programs; but before any such grant may be made,
7294+7 (A) The industrial development agency shall have made
7295+8 application to the Department for such grant, and shall have
7296+9 therein set forth the studies proposed to be made, the
7297+10 statistics, data and surveys proposed to be completed, and the
7298+11 program proposed to be undertaken for the purpose of
7299+12 encouraging and stimulating industrial development in the
7300+13 county. The application shall further state, under oath or
7301+14 affirmation, with evidence thereof satisfactory to the
7302+15 department, the amount of funds held by or committed or
7303+16 subscribed to the industrial development agency for
7304+17 application to the purposes herein described and the amount of
7305+18 the grant for which application is made; and
7306+19 (B) The Department, after review of the application, if
7307+20 satisfied that the program of the industrial development
7308+21 agency appears to be in accord with the purposes of this Act,
7309+22 shall authorize the making of a matching grant to such
7310+23 industrial development agency equal to funds of the agency
7311+24 allocated by it to the program described in its application;
7312+25 but such State grant shall not exceed an amount equal to
7313+26 one-twentieth of one dollar for each inhabitant of the county
7314+
7315+
7316+
7317+
7318+
7319+ HB3856 Enrolled - 199 - LRB103 30981 DTM 57576 b
7320+
7321+
7322+HB3856 Enrolled- 200 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 200 - LRB103 30981 DTM 57576 b
7323+ HB3856 Enrolled - 200 - LRB103 30981 DTM 57576 b
7324+1 or counties represented by such agency as determined by the
7325+2 last preceding decennial United States Census.
7326+3 (Source: P.A. 76-1961.)
7327+4 (30 ILCS 720/7) (from Ch. 85, par. 897)
7328+5 Sec. 7. Rules and regulations of the department. In order
7329+6 to effectuate and enforce the provisions of this Act, the
7330+7 Department may adopt is authorized to promulgate necessary
7331+8 rules and regulations and prescribe procedures in order to
7332+9 assure compliance by industrial development agencies in
7333+10 carrying out the purposes for which grants may be made
7334+11 hereunder.
7335+12 (Source: P.A. 76-1961.)
7336+13 Section 3-75. The Build Illinois Act is amended by
7337+14 changing Section 9-4.2a as follows:
7338+15 (30 ILCS 750/9-4.2a)
7339+16 Sec. 9-4.2a. Rural micro-business loans.
7340+17 (a) In order to increase the growth of small rural
7341+18 businesses, the rural micro-business loan program is created
7342+19 and shall be administered by the Department of Commerce and
7343+20 Economic Opportunity, subject to appropriation. This program
7344+21 shall help small businesses that lack sufficient collateral or
7345+22 equity access funds at competitive terms to help create or
7346+23 retain jobs, modernize equipment or facilities, and maintain
7347+
7348+
7349+
7350+
7351+
7352+ HB3856 Enrolled - 200 - LRB103 30981 DTM 57576 b
7353+
7354+
7355+HB3856 Enrolled- 201 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 201 - LRB103 30981 DTM 57576 b
7356+ HB3856 Enrolled - 201 - LRB103 30981 DTM 57576 b
7357+1 their competitiveness.
7358+2 (b) In the making of loans for rural micro-businesses, as
7359+3 defined below, the Department is authorized to employ
7360+4 different criteria in lieu of the general provisions of
7361+5 subsections (b), (d), (e), (f), (h), and (i) of Section 9-4.
7362+6 The Department shall adopt rules for the administration of
7363+7 this program.
7364+8 For purposes of this Section, "rural micro-business" means
7365+9 a business that: (i) employs 5 or fewer full-time employees,
7366+10 including the owner if the owner is an employee, and (ii) is
7367+11 based on the production, processing, or marketing of
7368+12 agricultural products, forest products, cottage and craft
7369+13 products, or tourism.
7370+14 (c) The Department may shall determine by rule the amount,
7371+15 term, interest rate, and allowable uses of loans awarded under
7372+16 this program, except that:
7373+17 (1) The loan shall not exceed $25,000 or 50% of the
7374+18 business project costs, unless the Director of the
7375+19 Department determines that a waiver of these limits is
7376+20 required to meet the purposes of this Act.
7377+21 (2) The loan shall only be made if the Department
7378+22 determines that the number of jobs to be created or
7379+23 retained by the business is reasonable in relation to the
7380+24 loan funds requested.
7381+25 (3) The borrower shall provide a written statement of
7382+26 the funds required to establish or support the business
7383+
7384+
7385+
7386+
7387+
7388+ HB3856 Enrolled - 201 - LRB103 30981 DTM 57576 b
7389+
7390+
7391+HB3856 Enrolled- 202 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 202 - LRB103 30981 DTM 57576 b
7392+ HB3856 Enrolled - 202 - LRB103 30981 DTM 57576 b
7393+1 and shall provide equity capital in an amount equal to 10%
7394+2 of the first $10,000 of the required funds and equity
7395+3 capital, other loans, or leveraged capital, or any
7396+4 combination thereof, in an amount equal to 50% of any
7397+5 additional required funds.
7398+6 (4) The loan shall be in a principal amount and form
7399+7 and contain terms and provisions with respect to security,
7400+8 insurance, reporting, delinquency charges, default
7401+9 remedies, and other matters that the Department determines
7402+10 are appropriate to protect the public interest and are
7403+11 consistent with the purposes of this Section. The terms
7404+12 and provisions may be less than required for similar loans
7405+13 not covered by this Section.
7406+14 (5) The Department shall award no less than 80% of the
7407+15 amount available for this program for loans to businesses
7408+16 that are located in counties with a population of 100,000
7409+17 or less.
7410+18 (Source: P.A. 94-392, eff. 8-1-05.)
7411+19 Section 3-80. The State Mandates Act is amended by
7412+20 changing Section 4 as follows:
7413+21 (30 ILCS 805/4) (from Ch. 85, par. 2204)
7414+22 Sec. 4. Collection and maintenance of information
7415+23 concerning state mandates.
7416+24 (a) The Department of Commerce and Economic Opportunity,
7417+
7418+
7419+
7420+
7421+
7422+ HB3856 Enrolled - 202 - LRB103 30981 DTM 57576 b
7423+
7424+
7425+HB3856 Enrolled- 203 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 203 - LRB103 30981 DTM 57576 b
7426+ HB3856 Enrolled - 203 - LRB103 30981 DTM 57576 b
7427+1 hereafter referred to as the Department, shall, subject to
7428+2 appropriation, be responsible for:
7429+3 (1) Collecting and maintaining information on State
7430+4 mandates, including information required for effective
7431+5 implementation of the provisions of this Act.
7432+6 (2) Reviewing local government applications for
7433+7 reimbursement submitted under this Act in cases in which
7434+8 the General Assembly has appropriated funds to reimburse
7435+9 local governments for costs associated with the
7436+10 implementation of a State mandate. In cases in which there
7437+11 is no appropriation for reimbursement, upon a request for
7438+12 determination of a mandate by a unit of local government,
7439+13 or more than one unit of local government filing a single
7440+14 request, other than a school district or a community
7441+15 college district, the Department shall determine whether a
7442+16 Public Act constitutes a mandate and, if so, the Statewide
7443+17 cost of implementation.
7444+18 (3) Hearing complaints or suggestions from local
7445+19 governments and other affected organizations as to
7446+20 existing or proposed State mandates.
7447+21 (4) Reporting each year to the Governor and the
7448+22 General Assembly regarding the administration of
7449+23 provisions of this Act and changes proposed to this Act.
7450+24 The Commission on Government Forecasting and
7451+25 Accountability shall conduct public hearings as needed to
7452+26 review the information collected and the recommendations made
7453+
7454+
7455+
7456+
7457+
7458+ HB3856 Enrolled - 203 - LRB103 30981 DTM 57576 b
7459+
7460+
7461+HB3856 Enrolled- 204 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 204 - LRB103 30981 DTM 57576 b
7462+ HB3856 Enrolled - 204 - LRB103 30981 DTM 57576 b
7463+1 by the Department under this subsection (a). The Department
7464+2 shall cooperate fully with the Commission on Government
7465+3 Forecasting and Accountability, providing any information,
7466+4 supporting documentation and other assistance required by the
7467+5 Commission on Government Forecasting and Accountability to
7468+6 facilitate the conduct of the hearing.
7469+7 (b) Within 2 years following the effective date of this
7470+8 Act, the Department shall, subject to appropriation, collect
7471+9 and tabulate relevant information as to the nature and scope
7472+10 of each existing State mandate, including but not necessarily
7473+11 limited to (i) identity of type of local government and local
7474+12 government agency or official to whom the mandate is directed;
7475+13 (ii) whether or not an identifiable local direct cost is
7476+14 necessitated by the mandate and the estimated annual amount;
7477+15 (iii) extent of State financial participation, if any, in
7478+16 meeting identifiable costs; (iv) State agency, if any, charged
7479+17 with supervising the implementation of the mandate; and (v) a
7480+18 brief description of the mandate and a citation of its origin
7481+19 in statute or regulation.
7482+20 (c) The resulting information from subsection (b) shall be
7483+21 published in a catalog available to members of the General
7484+22 Assembly, State and local officials, and interested citizens.
7485+23 As new mandates are enacted they shall be added to the catalog,
7486+24 and each January 31 the Department shall, subject to
7487+25 appropriation, list each new mandate enacted at the preceding
7488+26 session of the General Assembly, and the estimated additional
7489+
7490+
7491+
7492+
7493+
7494+ HB3856 Enrolled - 204 - LRB103 30981 DTM 57576 b
7495+
7496+
7497+HB3856 Enrolled- 205 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 205 - LRB103 30981 DTM 57576 b
7498+ HB3856 Enrolled - 205 - LRB103 30981 DTM 57576 b
7499+1 identifiable direct costs, if any imposed upon local
7500+2 governments. A revised version of the catalog shall, subject
7501+3 to appropriation, be published every 2 years beginning with
7502+4 the publication date of the first catalog.
7503+5 (d) Failure of the General Assembly to appropriate
7504+6 adequate funds for reimbursement as required by this Act shall
7505+7 not relieve the Department of Commerce and Economic
7506+8 Opportunity from its obligations under this Section.
7507+9 (Source: P.A. 100-1148, eff. 12-10-18.)
7508+10 (70 ILCS 210/22.1 rep.)
7509+11 Section 3-85. The Metropolitan Pier and Exposition
7510+12 Authority Act is amended by repealing Section 22.1.
7511+13 Section 3-90. The Forensic Psychiatry Fellowship Training
7512+14 Act is amended by changing Section 5 as follows:
7513+15 (110 ILCS 46/5)
7514+16 Sec. 5. Creation of program. The University of Illinois
7515+17 at Chicago and Southern Illinois University shall expand their
7516+18 focuses on enrolling, training, and graduating forensic mental
7517+19 health professionals by each creating, subject to
7518+20 appropriations, a forensic psychiatry fellowship training
7519+21 program at their Colleges of Medicine.
7520+22 (Source: P.A. 95-22, eff. 8-3-07.)
7521+
7522+
7523+
7524+
7525+
7526+ HB3856 Enrolled - 205 - LRB103 30981 DTM 57576 b
7527+
7528+
7529+HB3856 Enrolled- 206 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 206 - LRB103 30981 DTM 57576 b
7530+ HB3856 Enrolled - 206 - LRB103 30981 DTM 57576 b
7531+1 Section 3-95. The Liquor Control Act of 1934 is amended by
7532+2 changing Sections 6-5 and 9-12 as follows:
7533+3 (235 ILCS 5/6-5) (from Ch. 43, par. 122)
7534+4 Sec. 6-5. Except as otherwise provided in this Section, it
7535+5 is unlawful for any person having a retailer's license or any
7536+6 officer, associate, member, representative or agent of such
7537+7 licensee to accept, receive or borrow money, or anything else
7538+8 of value, or accept or receive credit (other than
7539+9 merchandising credit in the ordinary course of business for a
7540+10 period not to exceed 30 days) directly or indirectly from any
7541+11 manufacturer, importing distributor or distributor of
7542+12 alcoholic liquor, or from any person connected with or in any
7543+13 way representing, or from any member of the family of, such
7544+14 manufacturer, importing distributor, distributor or
7545+15 wholesaler, or from any stockholders in any corporation
7546+16 engaged in manufacturing, distributing or wholesaling of such
7547+17 liquor, or from any officer, manager, agent or representative
7548+18 of said manufacturer. Except as provided below, it is unlawful
7549+19 for any manufacturer or distributor or importing distributor
7550+20 to give or lend money or anything of value, or otherwise loan
7551+21 or extend credit (except such merchandising credit) directly
7552+22 or indirectly to any retail licensee or to the manager,
7553+23 representative, agent, officer or director of such licensee. A
7554+24 manufacturer, distributor or importing distributor may furnish
7555+25 free advertising, posters, signs, brochures, hand-outs, or
7556+
7557+
7558+
7559+
7560+
7561+ HB3856 Enrolled - 206 - LRB103 30981 DTM 57576 b
7562+
7563+
7564+HB3856 Enrolled- 207 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 207 - LRB103 30981 DTM 57576 b
7565+ HB3856 Enrolled - 207 - LRB103 30981 DTM 57576 b
7566+1 other promotional devices or materials to any unit of
7567+2 government owning or operating any auditorium, exhibition
7568+3 hall, recreation facility or other similar facility holding a
7569+4 retailer's license, provided that the primary purpose of such
7570+5 promotional devices or materials is to promote public events
7571+6 being held at such facility. A unit of government owning or
7572+7 operating such a facility holding a retailer's license may
7573+8 accept such promotional devices or materials designed
7574+9 primarily to promote public events held at the facility. No
7575+10 retail licensee delinquent beyond the 30 day period specified
7576+11 in this Section shall solicit, accept or receive credit,
7577+12 purchase or acquire alcoholic liquors, directly or indirectly
7578+13 from any other licensee, and no manufacturer, distributor or
7579+14 importing distributor shall knowingly grant or extend credit,
7580+15 sell, furnish or supply alcoholic liquors to any such
7581+16 delinquent retail licensee; provided that the purchase price
7582+17 of all beer sold to a retail licensee shall be paid by the
7583+18 retail licensee in cash on or before delivery of the beer, and
7584+19 unless the purchase price payable by a retail licensee for
7585+20 beer sold to him in returnable bottles shall expressly include
7586+21 a charge for the bottles and cases, the retail licensee shall,
7587+22 on or before delivery of such beer, pay the seller in cash a
7588+23 deposit in an amount not less than the deposit required to be
7589+24 paid by the distributor to the brewer; but where the brewer
7590+25 sells direct to the retailer, the deposit shall be an amount no
7591+26 less than that required by the brewer from his own
7592+
7593+
7594+
7595+
7596+
7597+ HB3856 Enrolled - 207 - LRB103 30981 DTM 57576 b
7598+
7599+
7600+HB3856 Enrolled- 208 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 208 - LRB103 30981 DTM 57576 b
7601+ HB3856 Enrolled - 208 - LRB103 30981 DTM 57576 b
7602+1 distributors; and provided further, that in no instance shall
7603+2 this deposit be less than 50 cents for each case of beer in
7604+3 pint or smaller bottles and 60 cents for each case of beer in
7605+4 quart or half-gallon bottles; and provided further, that the
7606+5 purchase price of all beer sold to an importing distributor or
7607+6 distributor shall be paid by such importing distributor or
7608+7 distributor in cash on or before the 15th day (Sundays and
7609+8 holidays excepted) after delivery of such beer to such
7610+9 purchaser; and unless the purchase price payable by such
7611+10 importing distributor or distributor for beer sold in
7612+11 returnable bottles and cases shall expressly include a charge
7613+12 for the bottles and cases, such importing distributor or
7614+13 distributor shall, on or before the 15th day (Sundays and
7615+14 holidays excepted) after delivery of such beer to such
7616+15 purchaser, pay the seller in cash a required amount as a
7617+16 deposit to assure the return of such bottles and cases.
7618+17 Nothing herein contained shall prohibit any licensee from
7619+18 crediting or refunding to a purchaser the actual amount of
7620+19 money paid for bottles, cases, kegs or barrels returned by the
7621+20 purchaser to the seller or paid by the purchaser as a deposit
7622+21 on bottles, cases, kegs or barrels, when such containers or
7623+22 packages are returned to the seller. Nothing herein contained
7624+23 shall prohibit any manufacturer, importing distributor or
7625+24 distributor from extending usual and customary credit for
7626+25 alcoholic liquor sold to customers or purchasers who live in
7627+26 or maintain places of business outside of this State when such
7628+
7629+
7630+
7631+
7632+
7633+ HB3856 Enrolled - 208 - LRB103 30981 DTM 57576 b
7634+
7635+
7636+HB3856 Enrolled- 209 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 209 - LRB103 30981 DTM 57576 b
7637+ HB3856 Enrolled - 209 - LRB103 30981 DTM 57576 b
7638+1 alcoholic liquor is actually transported and delivered to such
7639+2 points outside of this State.
7640+3 A manufacturer, distributor, or importing distributor may
7641+4 furnish free social media advertising to a retail licensee if
7642+5 the social media advertisement does not contain the retail
7643+6 price of any alcoholic liquor and the social media
7644+7 advertisement complies with any applicable rules or
7645+8 regulations issued by the Alcohol and Tobacco Tax and Trade
7646+9 Bureau of the United States Department of the Treasury. A
7647+10 manufacturer, distributor, or importing distributor may list
7648+11 the names of one or more unaffiliated retailers in the
7649+12 advertisement of alcoholic liquor through social media.
7650+13 Nothing in this Section shall prohibit a retailer from
7651+14 communicating with a manufacturer, distributor, or importing
7652+15 distributor on social media or sharing media on the social
7653+16 media of a manufacturer, distributor, or importing
7654+17 distributor. A retailer may request free social media
7655+18 advertising from a manufacturer, distributor, or importing
7656+19 distributor. Nothing in this Section shall prohibit a
7657+20 manufacturer, distributor, or importing distributor from
7658+21 sharing, reposting, or otherwise forwarding a social media
7659+22 post by a retail licensee, so long as the sharing, reposting,
7660+23 or forwarding of the social media post does not contain the
7661+24 retail price of any alcoholic liquor. No manufacturer,
7662+25 distributor, or importing distributor shall pay or reimburse a
7663+26 retailer, directly or indirectly, for any social media
7664+
7665+
7666+
7667+
7668+
7669+ HB3856 Enrolled - 209 - LRB103 30981 DTM 57576 b
7670+
7671+
7672+HB3856 Enrolled- 210 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 210 - LRB103 30981 DTM 57576 b
7673+ HB3856 Enrolled - 210 - LRB103 30981 DTM 57576 b
7674+1 advertising services, except as specifically permitted in this
7675+2 Act. No retailer shall accept any payment or reimbursement,
7676+3 directly or indirectly, for any social media advertising
7677+4 services offered by a manufacturer, distributor, or importing
7678+5 distributor, except as specifically permitted in this Act. For
7679+6 the purposes of this Section, "social media" means a service,
7680+7 platform, or site where users communicate with one another and
7681+8 share media, such as pictures, videos, music, and blogs, with
7682+9 other users free of charge.
7683+10 No right of action shall exist for the collection of any
7684+11 claim based upon credit extended to a distributor, importing
7685+12 distributor or retail licensee contrary to the provisions of
7686+13 this Section.
7687+14 Every manufacturer, importing distributor and distributor
7688+15 shall submit or cause to be submitted, to the State
7689+16 Commission, in triplicate, not later than Thursday of each
7690+17 calendar week, a verified written list of the names and
7691+18 respective addresses of each retail licensee purchasing
7692+19 spirits or wine from such manufacturer, importing distributor
7693+20 or distributor who, on the first business day of that calendar
7694+21 week, was delinquent beyond the above mentioned permissible
7695+22 merchandising credit period of 30 days; or, if such is the
7696+23 fact, a verified written statement that no retail licensee
7697+24 purchasing spirits or wine was then delinquent beyond such
7698+25 permissible merchandising credit period of 30 days.
7699+26 Every manufacturer, importing distributor and distributor
7700+
7701+
7702+
7703+
7704+
7705+ HB3856 Enrolled - 210 - LRB103 30981 DTM 57576 b
7706+
7707+
7708+HB3856 Enrolled- 211 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 211 - LRB103 30981 DTM 57576 b
7709+ HB3856 Enrolled - 211 - LRB103 30981 DTM 57576 b
7710+1 shall submit or cause to be submitted, to the State
7711+2 Commission, in triplicate, a verified written list of the
7712+3 names and respective addresses of each previously reported
7713+4 delinquent retail licensee who has cured such delinquency by
7714+5 payment, which list shall be submitted not later than the
7715+6 close of the second full business day following the day such
7716+7 delinquency was so cured.
7717+8 The written list of delinquent retail licensees shall be
7718+9 developed, administered, and maintained only by the State
7719+10 Commission. The State Commission shall notify each retail
7720+11 licensee that it has been placed on the delinquency list.
7721+12 Determinations of delinquency or nondelinquency shall be made
7722+13 only by the State Commission.
7723+14 Such written verified reports required to be submitted by
7724+15 this Section shall be posted by the State Commission in each of
7725+16 its offices in places available for public inspection not
7726+17 later than the day following receipt thereof by the State
7727+18 Commission. The reports so posted shall constitute notice to
7728+19 every manufacturer, importing distributor and distributor of
7729+20 the information contained therein. Actual notice to
7730+21 manufacturers, importing distributors and distributors of the
7731+22 information contained in any such posted reports, however
7732+23 received, shall also constitute notice of such information.
7733+24 The 30-day merchandising credit period allowed by this
7734+25 Section shall commence with the day immediately following the
7735+26 date of invoice and shall include all successive days
7736+
7737+
7738+
7739+
7740+
7741+ HB3856 Enrolled - 211 - LRB103 30981 DTM 57576 b
7742+
7743+
7744+HB3856 Enrolled- 212 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 212 - LRB103 30981 DTM 57576 b
7745+ HB3856 Enrolled - 212 - LRB103 30981 DTM 57576 b
7746+1 including Sundays and holidays to and including the 30th
7747+2 successive day.
7748+3 In addition to other methods allowed by law, payment by
7749+4 check or credit card during the period for which merchandising
7750+5 credit may be extended under the provisions of this Section
7751+6 shall be considered payment. All checks received in payment
7752+7 for alcoholic liquor shall be promptly deposited for
7753+8 collection. A post dated check or a check dishonored on
7754+9 presentation for payment shall not be deemed payment.
7755+10 A credit card payment in dispute by a retailer shall not be
7756+11 deemed payment, and the debt uncured for merchandising credit
7757+12 shall be reported as delinquent. Nothing in this Section shall
7758+13 prevent a distributor, self-distributing manufacturer, or
7759+14 importing distributor from assessing a usual and customary
7760+15 transaction fee representative of the actual finance charges
7761+16 incurred for processing a credit card payment. This
7762+17 transaction fee shall be disclosed on the invoice. It shall be
7763+18 considered unlawful for a distributor, importing distributor,
7764+19 or self-distributing manufacturer to waive finance charges for
7765+20 retailers.
7766+21 A retail licensee shall not be deemed to be delinquent in
7767+22 payment for any alleged sale to him of alcoholic liquor when
7768+23 there exists a bona fide dispute between such retailer and a
7769+24 manufacturer, importing distributor or distributor with
7770+25 respect to the amount of indebtedness existing because of such
7771+26 alleged sale. A retail licensee shall not be deemed to be
7772+
7773+
7774+
7775+
7776+
7777+ HB3856 Enrolled - 212 - LRB103 30981 DTM 57576 b
7778+
7779+
7780+HB3856 Enrolled- 213 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 213 - LRB103 30981 DTM 57576 b
7781+ HB3856 Enrolled - 213 - LRB103 30981 DTM 57576 b
7782+1 delinquent under this provision and 11 Ill. Adm. Code 100.90
7783+2 until 30 days after the date on which the region in which the
7784+3 retail licensee is located enters Phase 4 of the Governor's
7785+4 Restore Illinois Plan as issued on May 5, 2020.
7786+5 A delinquent retail licensee who engages in the retail
7787+6 liquor business at 2 or more locations shall be deemed to be
7788+7 delinquent with respect to each such location.
7789+8 The license of any person who violates any provision of
7790+9 this Section shall be subject to suspension or revocation in
7791+10 the manner provided by this Act.
7792+11 If any part or provision of this Article or the
7793+12 application thereof to any person or circumstances shall be
7794+13 adjudged invalid by a court of competent jurisdiction, such
7795+14 judgment shall be confined by its operation to the controversy
7796+15 in which it was mentioned and shall not affect or invalidate
7797+16 the remainder of this Article or the application thereof to
7798+17 any other person or circumstance and to this and the
7799+18 provisions of this Article are declared severable.
7800+19 (Source: P.A. 101-631, eff. 6-2-20; 102-8, eff. 6-2-21;
7801+20 102-442, eff. 1-1-22; 102-813, eff. 5-13-22.)
7802+21 (235 ILCS 5/9-12) (from Ch. 43, par. 175.1)
7803+22 Sec. 9-12. Within 10 days after the filing of any petition
7804+23 under this Article, the official with whom the petition is
7805+24 filed shall prepare, in quintuplicate, the report hereinafter
7806+25 prescribed. One copy shall be kept on file in the official's
7807+
7808+
7809+
7810+
7811+
7812+ HB3856 Enrolled - 213 - LRB103 30981 DTM 57576 b
7813+
7814+
7815+HB3856 Enrolled- 214 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 214 - LRB103 30981 DTM 57576 b
7816+ HB3856 Enrolled - 214 - LRB103 30981 DTM 57576 b
7817+1 office, and he shall, by registered mail, send two copies to
7818+2 the Secretary of State, one copy to the county clerk and one
7819+3 copy to the person who filed the petition.
7820+4 The official shall make such report substantially in the
7821+5 following form:
7822+6 Report of filing of petition for local option election to
7823+7 be held on .... in .... (name of precinct, etc.).
7824+8 Date of filing ....
7825+9 By whom filed ....
7826+10 Number of signers ....
7827+11 Proposal(s) to be voted upon ....
7828+12 .... (Official)
7829+13 Immediately upon completion of the canvass of any local
7830+14 option election, the official shall prepare, in quadruplicate,
7831+15 a report of the election result as hereinafter prescribed, and
7832+16 shall keep one copy on file in his office , and, within 10 days
7833+17 after the canvass, shall, by registered mail, send two copies
7834+18 to the Secretary of State and one copy to the county clerk. The
7835+19 report shall be substantially as follows:
7836+20 Report of local option election held on .... in .... (name
7837+21 of precinct, etc.) upon the following proposal(s) ....
7838+22 Number voting "YES" ....
7839+23 Number voting "NO" ....
7840+
7841+
7842+
7843+
7844+
7845+ HB3856 Enrolled - 214 - LRB103 30981 DTM 57576 b
7846+
7847+
7848+HB3856 Enrolled- 215 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 215 - LRB103 30981 DTM 57576 b
7849+ HB3856 Enrolled - 215 - LRB103 30981 DTM 57576 b
7850+1 .... (Official)
7851+2 The official shall sign each copy of every report required
7852+3 by this Section.
7853+4 The Secretary of State and the county clerk shall keep on
7854+5 file in their offices, available for inspection, any report
7855+6 received by him pursuant to this Section.
7856+7 (Source: P.A. 91-357, eff. 7-29-99.)
7857+8 Section 3-100. The Atherosclerosis Prevention Act is
7858+9 amended by changing Section 15 as follows:
7859+10 (410 ILCS 3/15)
7860+11 Sec. 15. Duties. The Department of Public Health, with the
7861+12 advice of the Atherosclerosis Advisory Committee, shall do all
7862+13 of the following:
7863+14 (1) Develop standards for determining eligibility for
7864+15 support of research, education, and prevention activities.
7865+16 (2) Assist in the development and expansion of
7866+17 programs for research in the causes and cures of
7867+18 atherosclerosis, including medical procedures and
7868+19 techniques that have a lifesaving effect in the care and
7869+20 treatment of persons suffering from the disease.
7870+21 (3) Assist in expanding resources for research and
7871+22 medical care in the cardiovascular disease field.
7872+23 (4) Establish or cause to be established, through its
7873+
7874+
7875+
7876+
7877+
7878+ HB3856 Enrolled - 215 - LRB103 30981 DTM 57576 b
7879+
7880+
7881+HB3856 Enrolled- 216 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 216 - LRB103 30981 DTM 57576 b
7882+ HB3856 Enrolled - 216 - LRB103 30981 DTM 57576 b
7883+1 own resources or by contract or otherwise, with other
7884+2 agencies or institutions, facilities and systems for early
7885+3 detection of persons with heart disease or conditions that
7886+4 might lead to heart disease and for referral to those
7887+5 persons' physicians or other appropriate resources for
7888+6 care.
7889+7 (5) Institute and carry on educational programs among
7890+8 physicians, hospitals, public health departments, and the
7891+9 public concerning atherosclerosis, including the
7892+10 dissemination of information and the conducting of
7893+11 educational programs concerning the prevention of
7894+12 atherosclerosis and the methods for the care and treatment
7895+13 of persons suffering from the disease.
7896+14 (Source: P.A. 91-343, eff. 1-1-00.)
7897+15 Section 3-105. The Environmental Protection Act is amended
7898+16 by changing Section 55.6 as follows:
7899+17 (415 ILCS 5/55.6) (from Ch. 111 1/2, par. 1055.6)
7900+18 Sec. 55.6. Used Tire Management Fund.
7901+19 (a) There is hereby created in the State Treasury a
7902+20 special fund to be known as the Used Tire Management Fund.
7903+21 There shall be deposited into the Fund all monies received as
7904+22 (1) recovered costs or proceeds from the sale of used tires
7905+23 under Section 55.3 of this Act, (2) repayment of loans from the
7906+24 Used Tire Management Fund, or (3) penalties or punitive
7907+
7908+
7909+
7910+
7911+
7912+ HB3856 Enrolled - 216 - LRB103 30981 DTM 57576 b
7913+
7914+
7915+HB3856 Enrolled- 217 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 217 - LRB103 30981 DTM 57576 b
7916+ HB3856 Enrolled - 217 - LRB103 30981 DTM 57576 b
7917+1 damages for violations of this Title, except as provided by
7918+2 subdivision (b)(4) or (b)(4-5) of Section 42.
7919+3 (b) Beginning January 1, 1992, in addition to any other
7920+4 fees required by law, the owner or operator of each site
7921+5 required to be registered or permitted under subsection (d) or
7922+6 (d-5) of Section 55 shall pay to the Agency an annual fee of
7923+7 $100. Fees collected under this subsection shall be deposited
7924+8 into the Environmental Protection Permit and Inspection Fund.
7925+9 (c) Pursuant to appropriation, moneys up to an amount of
7926+10 $4 million per fiscal year from the Used Tire Management Fund
7927+11 shall be allocated as follows:
7928+12 (1) 38% shall be available to the Agency for the
7929+13 following purposes, provided that priority shall be given
7930+14 to item (i):
7931+15 (i) To undertake preventive, corrective or removal
7932+16 action as authorized by and in accordance with Section
7933+17 55.3, and to recover costs in accordance with Section
7934+18 55.3.
7935+19 (ii) For the performance of inspection and
7936+20 enforcement activities for used and waste tire sites.
7937+21 (iii) (Blank).
7938+22 (iv) To provide financial assistance to units of
7939+23 local government for the performance of inspecting,
7940+24 investigating and enforcement activities pursuant to
7941+25 subsection (r) of Section 4 at used and waste tire
7942+26 sites.
7943+
7944+
7945+
7946+
7947+
7948+ HB3856 Enrolled - 217 - LRB103 30981 DTM 57576 b
7949+
7950+
7951+HB3856 Enrolled- 218 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 218 - LRB103 30981 DTM 57576 b
7952+ HB3856 Enrolled - 218 - LRB103 30981 DTM 57576 b
7953+1 (v) To provide financial assistance for used and
7954+2 waste tire collection projects sponsored by local
7955+3 government or not-for-profit corporations.
7956+4 (vi) For the costs of fee collection and
7957+5 administration relating to used and waste tires, and
7958+6 to accomplish such other purposes as are authorized by
7959+7 this Act and regulations thereunder.
7960+8 (vii) To provide financial assistance to units of
7961+9 local government and private industry for the purposes
7962+10 of:
7963+11 (A) assisting in the establishment of
7964+12 facilities and programs to collect, process, and
7965+13 utilize used and waste tires and tire-derived
7966+14 materials;
7967+15 (B) demonstrating the feasibility of
7968+16 innovative technologies as a means of collecting,
7969+17 storing, processing, and utilizing used and waste
7970+18 tires and tire-derived materials; and
7971+19 (C) applying demonstrated technologies as a
7972+20 means of collecting, storing, processing, and
7973+21 utilizing used and waste tires and tire-derived
7974+22 materials.
7975+23 (2) (Blank).
7976+24 (2.1) For the fiscal year beginning July 1, 2004 and
7977+25 for all fiscal years thereafter, 23% shall be deposited
7978+26 into the General Revenue Fund. Prior to the fiscal year
7979+
7980+
7981+
7982+
7983+
7984+ HB3856 Enrolled - 218 - LRB103 30981 DTM 57576 b
7985+
7986+
7987+HB3856 Enrolled- 219 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 219 - LRB103 30981 DTM 57576 b
7988+ HB3856 Enrolled - 219 - LRB103 30981 DTM 57576 b
7989+1 beginning July 1, 2023, such Such transfers are at the
7990+2 direction of the Department of Revenue, and shall be made
7991+3 within 30 days after the end of each quarter. Beginning
7992+4 with the fiscal year beginning July 1, 2023, such
7993+5 transfers are at the direction of the Agency and shall be
7994+6 made within 30 days after the end of each quarter.
7995+7 (3) 25% shall be available to the Illinois Department
7996+8 of Public Health for the following purposes:
7997+9 (A) To investigate threats or potential threats to
7998+10 the public health related to mosquitoes and other
7999+11 vectors of disease associated with the improper
8000+12 storage, handling and disposal of tires, improper
8001+13 waste disposal, or natural conditions.
8002+14 (B) To conduct surveillance and monitoring
8003+15 activities for mosquitoes and other arthropod vectors
8004+16 of disease, and surveillance of animals which provide
8005+17 a reservoir for disease-producing organisms.
8006+18 (C) To conduct training activities to promote
8007+19 vector control programs and integrated pest management
8008+20 as defined in the Vector Control Act.
8009+21 (D) To respond to inquiries, investigate
8010+22 complaints, conduct evaluations and provide technical
8011+23 consultation to help reduce or eliminate public health
8012+24 hazards and nuisance conditions associated with
8013+25 mosquitoes and other vectors.
8014+26 (E) To provide financial assistance to units of
8015+
8016+
8017+
8018+
8019+
8020+ HB3856 Enrolled - 219 - LRB103 30981 DTM 57576 b
8021+
8022+
8023+HB3856 Enrolled- 220 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 220 - LRB103 30981 DTM 57576 b
8024+ HB3856 Enrolled - 220 - LRB103 30981 DTM 57576 b
8025+1 local government for training, investigation and
8026+2 response to public nuisances associated with
8027+3 mosquitoes and other vectors of disease.
8028+4 (4) 2% shall be available to the Department of
8029+5 Agriculture for its activities under the Illinois
8030+6 Pesticide Act relating to used and waste tires.
8031+7 (5) 2% shall be available to the Pollution Control
8032+8 Board for administration of its activities relating to
8033+9 used and waste tires.
8034+10 (6) 10% shall be available to the University of
8035+11 Illinois for the Prairie Research Institute to perform
8036+12 research to study the biology, distribution, population
8037+13 ecology, and biosystematics of tire-breeding arthropods,
8038+14 especially mosquitoes, and the diseases they spread.
8039+15 (d) By January 1, 1998, and biennially thereafter, each
8040+16 State agency receiving an appropriation from the Used Tire
8041+17 Management Fund shall report to the Governor and the General
8042+18 Assembly on its activities relating to the Fund.
8043+19 (e) Any monies appropriated from the Used Tire Management
8044+20 Fund, but not obligated, shall revert to the Fund.
8045+21 (f) In administering the provisions of subdivisions (1),
8046+22 (2) and (3) of subsection (c) of this Section, the Agency, the
8047+23 Department of Commerce and Economic Opportunity, and the
8048+24 Illinois Department of Public Health shall ensure that
8049+25 appropriate funding assistance is provided to any municipality
8050+26 with a population over 1,000,000 or to any sanitary district
8051+
8052+
8053+
8054+
8055+
8056+ HB3856 Enrolled - 220 - LRB103 30981 DTM 57576 b
8057+
8058+
8059+HB3856 Enrolled- 221 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 221 - LRB103 30981 DTM 57576 b
8060+ HB3856 Enrolled - 221 - LRB103 30981 DTM 57576 b
8061+1 which serves a population over 1,000,000.
8062+2 (g) Pursuant to appropriation, monies in excess of $4
8063+3 million per fiscal year from the Used Tire Management Fund
8064+4 shall be used as follows:
8065+5 (1) 55% shall be available to the Agency for the
8066+6 following purposes, provided that priority shall be given
8067+7 to subparagraph (A):
8068+8 (A) To undertake preventive, corrective or renewed
8069+9 action as authorized by and in accordance with Section
8070+10 55.3 and to recover costs in accordance with Section
8071+11 55.3.
8072+12 (B) To provide financial assistance to units of
8073+13 local government and private industry for the purposes
8074+14 of:
8075+15 (i) assisting in the establishment of
8076+16 facilities and programs to collect, process, and
8077+17 utilize used and waste tires and tire-derived
8078+18 materials;
8079+19 (ii) demonstrating the feasibility of
8080+20 innovative technologies as a means of collecting,
8081+21 storing, processing, and utilizing used and waste
8082+22 tires and tire-derived materials; and
8083+23 (iii) applying demonstrated technologies as a
8084+24 means of collecting, storing, processing, and
8085+25 utilizing used and waste tires and tire-derived
8086+26 materials.
8087+
8088+
8089+
8090+
8091+
8092+ HB3856 Enrolled - 221 - LRB103 30981 DTM 57576 b
8093+
8094+
8095+HB3856 Enrolled- 222 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 222 - LRB103 30981 DTM 57576 b
8096+ HB3856 Enrolled - 222 - LRB103 30981 DTM 57576 b
8097+1 (C) To provide grants to public universities for
8098+2 vector-related research, disease-related research, and
8099+3 for related laboratory-based equipment and field-based
8100+4 equipment.
8101+5 (2) (Blank).
8102+6 (3) For the fiscal year beginning July 1, 2004 and for
8103+7 all fiscal years thereafter, 45% shall be deposited into
8104+8 the General Revenue Fund. Prior to the fiscal year
8105+9 beginning July 1, 2023, such Such transfers are at the
8106+10 direction of the Department of Revenue, and shall be made
8107+11 within 30 days after the end of each quarter. Beginning
8108+12 with the fiscal year beginning July 1, 2023, such
8109+13 transfers are at the direction of the Agency and shall be
8110+14 made within 30 days after the end of each quarter.
8111+15 (Source: P.A. 100-103, eff. 8-11-17; 100-327, eff. 8-24-17;
8112+16 100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.
8113+17 8-14-18; 101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
8114+18 (615 ILCS 60/Act rep.)
8115+19 Section 3-110. The Des Plaines and Illinois Rivers Act is
8116+20 repealed.
8117+21 Section 3-115. The Minimum Wage Law is amended by changing
8118+22 Section 10 as follows:
8119+23 (820 ILCS 105/10) (from Ch. 48, par. 1010)
8120+
8121+
8122+
8123+
8124+
8125+ HB3856 Enrolled - 222 - LRB103 30981 DTM 57576 b
8126+
8127+
8128+HB3856 Enrolled- 223 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 223 - LRB103 30981 DTM 57576 b
8129+ HB3856 Enrolled - 223 - LRB103 30981 DTM 57576 b
8130+1 Sec. 10. (a) The Director shall make and revise
8131+2 administrative regulations, including definitions of terms, as
8132+3 he deems appropriate to carry out the purposes of this Act, to
8133+4 prevent the circumvention or evasion thereof, and to safeguard
8134+5 the minimum wage established by the Act. Regulations governing
8135+6 employment of learners may be issued only after notice and
8136+7 opportunity for public hearing, as provided in subsection (c)
8137+8 of this Section.
8138+9 (b) In order to prevent curtailment of opportunities for
8139+10 employment, avoid undue hardship, and safeguard the minimum
8140+11 wage rate under this Act, the Director may also issue
8141+12 regulations providing for the employment of workers with
8142+13 disabilities at wages lower than the wage rate applicable
8143+14 under this Act, under permits and for such periods of time as
8144+15 specified therein; and providing for the employment of
8145+16 learners at wages lower than the wage rate applicable under
8146+17 this Act. However, such regulation shall not permit lower
8147+18 wages for persons with disabilities on any basis that is
8148+19 unrelated to such person's ability resulting from his
8149+20 disability, and such regulation may be issued only after
8150+21 notice and opportunity for public hearing as provided in
8151+22 subsection (c) of this Section.
8152+23 (c) Prior to the adoption, amendment or repeal of any rule
8153+24 or regulation by the Director under this Act, except
8154+25 regulations which concern only the internal management of the
8155+26 Department of Labor and do not affect any public right
8156+
8157+
8158+
8159+
8160+
8161+ HB3856 Enrolled - 223 - LRB103 30981 DTM 57576 b
8162+
8163+
8164+HB3856 Enrolled- 224 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 224 - LRB103 30981 DTM 57576 b
8165+ HB3856 Enrolled - 224 - LRB103 30981 DTM 57576 b
8166+1 provided by this Act, the Director shall give proper notice to
8167+2 persons in any industry or occupation that may be affected by
8168+3 the proposed rule or regulation, and hold a public hearing on
8169+4 his proposed action at which any such affected person, or his
8170+5 duly authorized representative, may attend and testify or
8171+6 present other evidence for or against such proposed rule or
8172+7 regulation. Rules and regulations adopted under this Section
8173+8 shall be filed with the Secretary of State in compliance with
8174+9 "An Act concerning administrative rules", as now or hereafter
8175+10 amended. Such adopted and filed rules and regulations shall
8176+11 become effective 10 days after copies thereof have been mailed
8177+12 by the Department to persons in industries affected thereby at
8178+13 their last known address.
8179+14 (d) The commencement of proceedings by any person
8180+15 aggrieved by an administrative regulation issued under this
8181+16 Act does not, unless specifically ordered by the Court,
8182+17 operate as a stay of that administrative regulation against
8183+18 other persons. The Court shall not grant any stay of an
8184+19 administrative regulation unless the person complaining of
8185+20 such regulation files in the Court an undertaking with a
8186+21 surety or sureties satisfactory to the Court for the payment
8187+22 to the employees affected by the regulation, in the event such
8188+23 regulation is affirmed, of the amount by which the
8189+24 compensation such employees are entitled to receive under the
8190+25 regulation exceeds the compensation they actually receive
8191+26 while such stay is in effect.
8192+
8193+
8194+
8195+
8196+
8197+ HB3856 Enrolled - 224 - LRB103 30981 DTM 57576 b
8198+
8199+
8200+HB3856 Enrolled- 225 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 225 - LRB103 30981 DTM 57576 b
8201+ HB3856 Enrolled - 225 - LRB103 30981 DTM 57576 b
8202+1 (e) The Department may adopt emergency rules in accordance
8203+2 with Section 5-45 of the Illinois Administrative Procedure Act
8204+3 to implement the changes made by this amendatory Act of the
8205+4 101st General Assembly.
8206+5 (Source: P.A. 101-1, eff. 2-19-19.)
8207+6 ARTICLE 99.
8208+7 Section 99-999. Effective date. This Act takes effect upon
8209+8 becoming law.
8210+HB3856 Enrolled- 226 -LRB103 30981 DTM 57576 b 1 INDEX 2 Statutes amended in order of appearance 3 20 ILCS 505/34.10from Ch. 23, par. 5034.10 4 20 ILCS 505/5b rep. 5 20 ILCS 801/1-15 6 20 ILCS 2105/2105-300was 20 ILCS 2105/61e 7 20 ILCS 2310/2310-130was 20 ILCS 2310/55.828 20 ILCS 2605/2605-5959 20 ILCS 4005/8.5 rep.10 30 ILCS 105/5.991 new11 30 ILCS 105/5.992 new 12 30 ILCS 105/6p-1from Ch. 127, par. 142p1 13 30 ILCS 105/6p-814 30 ILCS 105/6z-82 15 30 ILCS 105/8.16bfrom Ch. 127, par. 144.16b 16 30 ILCS 105/5.287 rep. 17 30 ILCS 105/5.665 rep. 18 30 ILCS 105/5.730 rep.19 30 ILCS 105/5.749 rep.20 30 ILCS 105/5.759 rep. 21 30 ILCS 105/5.823 rep. 22 30 ILCS 105/6p-2 rep. 23 30 ILCS 605/7c24 210 ILCS 50/3.8625 210 ILCS 50/3.116 HB3856 Enrolled- 227 -LRB103 30981 DTM 57576 b HB3856 Enrolled- 226 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 226 - LRB103 30981 DTM 57576 b 1 INDEX 2 Statutes amended in order of appearance 3 20 ILCS 505/34.10 from Ch. 23, par. 5034.10 4 20 ILCS 505/5b rep. 5 20 ILCS 801/1-15 6 20 ILCS 2105/2105-300 was 20 ILCS 2105/61e 7 20 ILCS 2310/2310-130 was 20 ILCS 2310/55.82 8 20 ILCS 2605/2605-595 9 20 ILCS 4005/8.5 rep. 10 30 ILCS 105/5.991 new 11 30 ILCS 105/5.992 new 12 30 ILCS 105/6p-1 from Ch. 127, par. 142p1 13 30 ILCS 105/6p-8 14 30 ILCS 105/6z-82 15 30 ILCS 105/8.16b from Ch. 127, par. 144.16b 16 30 ILCS 105/5.287 rep. 17 30 ILCS 105/5.665 rep. 18 30 ILCS 105/5.730 rep. 19 30 ILCS 105/5.749 rep. 20 30 ILCS 105/5.759 rep. 21 30 ILCS 105/5.823 rep. 22 30 ILCS 105/6p-2 rep. 23 30 ILCS 605/7c 24 210 ILCS 50/3.86 25 210 ILCS 50/3.116 HB3856 Enrolled- 227 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 227 - LRB103 30981 DTM 57576 b
8211+HB3856 Enrolled- 226 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 226 - LRB103 30981 DTM 57576 b
8212+ HB3856 Enrolled - 226 - LRB103 30981 DTM 57576 b
8213+1 INDEX
8214+2 Statutes amended in order of appearance
8215+3 20 ILCS 505/34.10 from Ch. 23, par. 5034.10
8216+4 20 ILCS 505/5b rep.
8217+5 20 ILCS 801/1-15
8218+6 20 ILCS 2105/2105-300 was 20 ILCS 2105/61e
8219+7 20 ILCS 2310/2310-130 was 20 ILCS 2310/55.82
8220+8 20 ILCS 2605/2605-595
8221+9 20 ILCS 4005/8.5 rep.
8222+10 30 ILCS 105/5.991 new
8223+11 30 ILCS 105/5.992 new
8224+12 30 ILCS 105/6p-1 from Ch. 127, par. 142p1
8225+13 30 ILCS 105/6p-8
8226+14 30 ILCS 105/6z-82
8227+15 30 ILCS 105/8.16b from Ch. 127, par. 144.16b
8228+16 30 ILCS 105/5.287 rep.
8229+17 30 ILCS 105/5.665 rep.
8230+18 30 ILCS 105/5.730 rep.
8231+19 30 ILCS 105/5.749 rep.
8232+20 30 ILCS 105/5.759 rep.
8233+21 30 ILCS 105/5.823 rep.
8234+22 30 ILCS 105/6p-2 rep.
8235+23 30 ILCS 605/7c
8236+24 210 ILCS 50/3.86
8237+25 210 ILCS 50/3.116
8238+HB3856 Enrolled- 227 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 227 - LRB103 30981 DTM 57576 b
8239+ HB3856 Enrolled - 227 - LRB103 30981 DTM 57576 b
8240+
8241+
8242+
8243+
8244+
8245+ HB3856 Enrolled - 225 - LRB103 30981 DTM 57576 b
8246+
8247+
8248+
8249+HB3856 Enrolled- 226 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 226 - LRB103 30981 DTM 57576 b
8250+ HB3856 Enrolled - 226 - LRB103 30981 DTM 57576 b
8251+1 INDEX
8252+2 Statutes amended in order of appearance
8253+3 20 ILCS 505/34.10 from Ch. 23, par. 5034.10
8254+4 20 ILCS 505/5b rep.
8255+5 20 ILCS 801/1-15
8256+6 20 ILCS 2105/2105-300 was 20 ILCS 2105/61e
8257+7 20 ILCS 2310/2310-130 was 20 ILCS 2310/55.82
8258+8 20 ILCS 2605/2605-595
8259+9 20 ILCS 4005/8.5 rep.
8260+10 30 ILCS 105/5.991 new
8261+11 30 ILCS 105/5.992 new
8262+12 30 ILCS 105/6p-1 from Ch. 127, par. 142p1
8263+13 30 ILCS 105/6p-8
8264+14 30 ILCS 105/6z-82
8265+15 30 ILCS 105/8.16b from Ch. 127, par. 144.16b
8266+16 30 ILCS 105/5.287 rep.
8267+17 30 ILCS 105/5.665 rep.
8268+18 30 ILCS 105/5.730 rep.
8269+19 30 ILCS 105/5.749 rep.
8270+20 30 ILCS 105/5.759 rep.
8271+21 30 ILCS 105/5.823 rep.
8272+22 30 ILCS 105/6p-2 rep.
8273+23 30 ILCS 605/7c
8274+24 210 ILCS 50/3.86
8275+25 210 ILCS 50/3.116
8276+
8277+
8278+
8279+
8280+
8281+ HB3856 Enrolled - 226 - LRB103 30981 DTM 57576 b
8282+
8283+
8284+HB3856 Enrolled- 227 -LRB103 30981 DTM 57576 b HB3856 Enrolled - 227 - LRB103 30981 DTM 57576 b
8285+ HB3856 Enrolled - 227 - LRB103 30981 DTM 57576 b
8286+
8287+
8288+
8289+
8290+
8291+ HB3856 Enrolled - 227 - LRB103 30981 DTM 57576 b