Illinois House Bill HB3856 Latest Draft

                            Public Act 103-0363
HB3856 EnrolledLRB103 30981 DTM 57576 b HB3856 Enrolled LRB103 30981 DTM 57576 b
HB3856 Enrolled LRB103 30981 DTM 57576 b
AN ACT concerning State government.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
ARTICLE 1.
Section 1-5. The Children and Family Services Act is
amended by changing Section 34.10 as follows:
(20 ILCS 505/34.10) (from Ch. 23, par. 5034.10)
Sec. 34.10. Home child care demonstration project;
conversion and renovation grants; Department of Human
Services.
(a) The legislature finds that the demand for quality
child care far outweighs the number of safe, quality spaces
for our children. The purpose of this Section is to increase
the number of child care providers by:
(1) developing a demonstration project to train
individuals to become home child care providers who are
able to establish and operate their own child care
facility; and
(2) providing grants to convert and renovate existing
facilities.
(b) The Department of Human Services may from
appropriations from the Child Care Development Block Grant

 

HB3856 Enrolled LRB103 30981 DTM 57576 b


establish a demonstration project to train individuals to
become home child care providers who are able to establish and
operate their own home-based child care facilities. The
Department of Human Services is authorized to use funds for
this purpose from the child care and development funds
deposited into the DHS Special Purposes Trust Fund as
described in Section 12-10 of the Illinois Public Aid Code or
deposited into the Employment and Training Fund as described
in Section 12-10.3 of the Illinois Public Aid Code and, until
October 1, 1998, the Child Care and Development Fund created
by the 87th General Assembly. As an economic development
program, the project's focus is to foster individual
self-sufficiency through an entrepreneurial approach by the
creation of new jobs and opening of new small home-based child
care businesses. The demonstration project shall involve
coordination among State and county governments and the
private sector, including but not limited to: the community
college system, the Departments of Labor and Commerce and
Economic Opportunity, the State Board of Education, large and
small private businesses, nonprofit programs, unions, and
child care providers in the State.
The Department shall submit:
(1) a progress report on the demonstration project to
the legislature by one year after January 1, 1992 (the
effective date of Public Act 87-332) this amendatory Act
of 1991; and


(2) a final evaluation report on the demonstration
project, including findings and recommendations, to the
legislature by one year after the due date of the progress
report.
(c) The Department of Human Services may from
appropriations from the Child Care Development Block Grant
provide grants to family child care providers and center based
programs to convert and renovate existing facilities, to the
extent permitted by federal law, so additional family child
care homes and child care centers can be located in such
facilities.
(1) Applications for grants shall be made to the
Department and shall contain information as the Department
shall require by rule. Every applicant shall provide
assurance to the Department that:
(A) the facility to be renovated or improved shall
be used as family child care home or child care center
for a continuous period of at least 5 years;
(B) any family child care home or child care
center program located in a renovated or improved
facility shall be licensed by the Department;
(C) the program shall comply with applicable
federal and State laws prohibiting discrimination
against any person on the basis of race, color,
national origin, religion, creed, or sex;
(D) the grant shall not be used for purposes of


entertainment or perquisites;
(E) the applicant shall comply with any other
requirement the Department may prescribe to ensure
adherence to applicable federal, State, and county
laws;
(F) all renovations and improvements undertaken
with funds received under this Section shall comply
with all applicable State and county statutes and
ordinances including applicable building codes and
structural requirements of the Department; and
(G) the applicant shall indemnify and save
harmless the State and its officers, agents, and
employees from and against any and all claims arising
out of or resulting from the renovation and
improvements made with funds provided by this Section,
and, upon request of the Department, the applicant
shall procure sufficient insurance to provide that
indemnification.
(2) To receive a grant under this Section to convert
an existing facility into a family child care home or
child care center facility, the applicant shall:
(A) agree to make available to the Department of
Human Services all records it may have relating to the
operation of any family child care home and child care
center facility, and to allow State agencies to
monitor its compliance with the purpose of this


Section;
(B) agree that, if the facility is to be altered or
improved, or is to be used by other groups, moneys
appropriated by this Section shall be used for
renovating or improving the facility only to the
proportionate extent that the floor space will be used
by the child care program; and
(C) establish, to the satisfaction of the
Department that sufficient funds are available for the
effective use of the facility for the purpose for
which it is being renovated or improved.
(3) In selecting applicants for funding, the
Department shall make every effort to ensure that family
child care home or child care center facilities are
equitably distributed throughout the State according to
demographic need. The Department shall give priority
consideration to rural/Downstate areas of the State that
are currently experiencing a shortage of child care
services.
(4) In considering applications for grants to renovate
or improve an existing facility used for the operations of
a family child care home or child care center, the
Department shall give preference to applications to
renovate facilities most in need of repair to address
safety and habitability concerns. No grant shall be
disbursed unless an agreement is entered into between the


applicant and the State, by and through the Department.
The agreement shall include the assurances and conditions
required by this Section and any other terms which the
Department may require.
(Source: P.A. 99-933, eff. 1-27-17.)
(20 ILCS 505/5b rep.)
Section 1-10. The Children and Family Services Act is
amended by repealing Section 5b.
Section 1-15. The Department of Natural Resources Act is
amended by changing Section 1-15 as follows:
(20 ILCS 801/1-15)
Sec. 1-15. General powers and duties.
(a) It shall be the duty of the Department to investigate
practical problems, implement studies, conduct research and
provide assistance, information and data relating to the
technology and administration of the natural history,
entomology, zoology, and botany of this State; the geology and
natural resources of this State; the water and atmospheric
resources of this State; and the archeological and cultural
history of this State.
(b) The Department (i) shall obtain, store, and process
relevant data; recommend technological, administrative, and
legislative changes and developments; cooperate with other


federal, state, and local governmental research agencies,
facilities, or institutes in the selection of projects for
study; cooperate with the Board of Higher Education and with
the public and private colleges and universities in this State
in developing relevant interdisciplinary approaches to
problems; and evaluate curricula at all levels of education
and provide assistance to instructors and (ii) may sponsor an
annual conference of leaders in government, industry, health,
and education to evaluate the state of this State's
environment and natural resources.
(c) The Director, in accordance with the Personnel Code,
shall employ such personnel, provide such facilities, and
contract for such outside services as may be necessary to
carry out the purposes of the Department. Maximum use shall be
made of existing federal and state agencies, facilities, and
personnel in conducting research under this Act.
(c-5) The Department may use the services of, and enter
into necessary agreements with, outside entities for the
purpose of evaluating grant applications and for the purpose
of administering or monitoring compliance with grant
agreements. Contracts under this subsection shall not exceed 2
years in length.
(d) In addition to its other powers, the Department has
the following powers:
(1) To obtain, store, process, and provide data and
information related to the powers and duties of the


Department under this Act. This subdivision (d)(1) does
not give authority to the Department to require reports
from nongovernmental sources or entities.
(2) To cooperate with and support the Illinois Science
and Technology Advisory Committee and the Illinois
Coalition for the purpose of facilitating the effective
operations and activities of such entities. Support may
include, but need not be limited to, providing space for
the operations of the Committee and the Illinois
Coalition.
(e) The Department is authorized to make grants to local
not-for-profit organizations for the purposes of development,
maintenance and study of wetland areas.
(f) The Department has the authority to accept, receive
and administer on behalf of the State any gifts, bequests,
donations, income from property rental and endowments. Any
such funds received by the Department shall be deposited into
the DNR Special Projects Natural Resources Fund, a trust
special fund which is hereby created in the State treasury,
and used for the purposes of this Act or, when appropriate, for
such purposes and under such restrictions, terms and
conditions as are predetermined by the donor or grantor of
such funds or property. Any accrued interest from money
deposited into the DNR Special Projects Natural Resources Fund
shall be reinvested into the Fund and used in the same manner
as the principal. The Director shall maintain records which


account for and assure that restricted funds or property are
disbursed or used pursuant to the restrictions, terms or
conditions of the donor.
(g) The Department shall recognize, preserve, and promote
our special heritage of recreational hunting and trapping by
providing opportunities to hunt and trap in accordance with
the Wildlife Code.
(h) Within 5 years after the effective date of this
amendatory Act of the 102nd General Assembly, the Department
shall fly a United States Flag, an Illinois flag, and a POW/MIA
flag at all State parks. Donations may be made by groups and
individuals to the DNR Department's Special Projects Fund for
costs related to the implementation of this subsection.
(Source: P.A. 102-388, eff. 1-1-22; 102-699, eff. 4-19-22.)
Section 1-20. The Department of Professional Regulation
Law of the Civil Administrative Code of Illinois is amended by
changing Section 2105-300 as follows:
(20 ILCS 2105/2105-300) (was 20 ILCS 2105/61e)
Sec. 2105-300. Professions Indirect Cost Fund;
allocations; analyses.
(a) Appropriations for the direct and allocable indirect
costs of licensing and regulating each regulated profession,
trade, occupation, or industry are intended to be payable from
the fees and fines that are assessed and collected from that


profession, trade, occupation, or industry, to the extent that
those fees and fines are sufficient. In any fiscal year in
which the fees and fines generated by a specific profession,
trade, occupation, or industry are insufficient to finance the
necessary direct and allocable indirect costs of licensing and
regulating that profession, trade, occupation, or industry,
the remainder of those costs shall be financed from
appropriations payable from revenue sources other than fees
and fines. The direct and allocable indirect costs of the
Department identified in its cost allocation plans that are
not attributable to the licensing and regulation of a specific
profession, trade, or occupation, or industry or group of
professions, trades, occupations, or industries shall be
financed from appropriations from revenue sources other than
fees and fines.
(b) The Professions Indirect Cost Fund is hereby created
as a special fund in the State Treasury. The Except as provided
in subsection (e), the Fund may receive transfers of moneys
authorized by the Department from the cash balances in special
funds that receive revenues from the fees and fines associated
with the licensing of regulated professions, trades,
occupations, and industries by the Department. Moneys in the
Fund shall be invested and earnings on the investments shall
be retained in the Fund. Subject to appropriation, the
Department shall use moneys in the Fund to pay the ordinary and
necessary allocable indirect expenses associated with each of


the regulated professions, trades, occupations, and
industries.
(c) Before the beginning of each fiscal year, the
Department shall prepare a cost allocation analysis to be used
in establishing the necessary appropriation levels for each
cost purpose and revenue source. At the conclusion of each
fiscal year, the Department shall prepare a cost allocation
analysis reflecting the extent of the variation between how
the costs were actually financed in that year and the planned
cost allocation for that year. Variations between the planned
and actual cost allocations for the prior fiscal year shall be
adjusted into the Department's planned cost allocation for the
next fiscal year.
Each cost allocation analysis shall separately identify
the direct and allocable indirect costs of each regulated
profession, trade, occupation, or industry and the costs of
the Department's general public health and safety purposes.
The analyses shall determine whether the direct and allocable
indirect costs of each regulated profession, trade,
occupation, or industry and the costs of the Department's
general public health and safety purposes are sufficiently
financed from their respective funding sources. The Department
shall prepare the cost allocation analyses in consultation
with the respective regulated professions, trades,
occupations, and industries and shall make copies of the
analyses available to them in a timely fashion.


(d) The Except as provided in subsection (e), the
Department may direct the State Comptroller and Treasurer to
transfer moneys from the special funds that receive fees and
fines associated with regulated professions, trades,
occupations, and industries into the Professions Indirect Cost
Fund in accordance with the Department's cost allocation
analysis plan for the applicable fiscal year. For a given
fiscal year, the Department shall not direct the transfer of
moneys under this subsection from a special fund associated
with a specific regulated profession, trade, occupation, or
industry (or group of professions, trades, occupations, or
industries) in an amount exceeding the allocable indirect
costs associated with that profession, trade, occupation, or
industry (or group of professions, trades, occupations, or
industries) as provided in the cost allocation analysis for
that fiscal year and adjusted for allocation variations from
the prior fiscal year. No direct costs identified in the cost
allocation plan shall be used as a basis for transfers into the
Professions Indirect Cost Fund or for expenditures from the
Fund.
(e) (Blank). No transfer may be made to the Professions
Indirect Cost Fund under this Section from the Public Pension
Regulation Fund.
(Source: P.A. 99-227, eff. 8-3-15.)
Section 1-25. The Department of Public Health Powers and


Duties Law of the Civil Administrative Code of Illinois is
amended by changing Section 2310-130 as follows:
(20 ILCS 2310/2310-130) (was 20 ILCS 2310/55.82)
Sec. 2310-130. Medicare or Medicaid certification fee;
Health Care Facility and Program Survey Fund. To establish and
charge a fee to any facility or program applying to be
certified to participate in the Medicare program under Title
XVIII of the federal Social Security Act or in the Medicaid
program under Title XIX of the federal Social Security Act to
cover the costs associated with the application, inspection,
and survey of the facility or program and processing of the
application. The Department shall establish the fee by rule,
and the fee shall be based only on those application,
inspection, and survey and processing costs not reimbursed to
the State by the federal government. The fee shall be paid by
the facility or program before the application is processed.
The fees received by the Department under this Section
shall be deposited into the Long Term Care Monitor/Receiver
Health Care Facility and Program Survey Fund, which is hereby
created as a special fund in the State treasury. Moneys in the
Fund shall be appropriated to the Department and may be used
for any costs incurred by the Department, including personnel
costs, in the processing of applications for Medicare or
Medicaid certification.
Beginning July 1, 2011, the Department shall employ a


minimum of one surveyor for every 500 licensed long term care
beds. Beginning July 1, 2012, the Department shall employ a
minimum of one surveyor for every 400 licensed long term care
beds. Beginning July 1, 2013, the Department shall employ a
minimum of one surveyor for every 300 licensed long term care
beds.
The Department shall establish a surveyor development unit
funded from money deposited in the Long Term Care
Monitor/Receiver Fund.
(Source: P.A. 96-1372, eff. 7-29-10; 97-489, eff. 1-1-12.)
Section 1-30. The Illinois State Police Law of the Civil
Administrative Code of Illinois is amended by changing Section
2605-595 as follows:
(20 ILCS 2605/2605-595)
Sec. 2605-595. State Police Firearm Services Fund.
(a) There is created in the State treasury a special fund
known as the State Police Firearm Services Fund. The Fund
shall receive revenue under the Firearm Concealed Carry Act,
the Firearm Dealer License Certification Act, and Section 5 of
the Firearm Owners Identification Card Act. The Fund may also
receive revenue from grants, pass-through grants, donations,
appropriations, and any other legal source.
(a-5) (Blank). Notwithstanding any other provision of law
to the contrary, and in addition to any other transfers that


may be provided by law, on the effective date of this
amendatory Act of the 102nd General Assembly, or as soon
thereafter as practical, the State Comptroller shall direct
and the State Treasurer shall transfer the remaining balance
from the Firearm Dealer License Certification Fund into the
State Police Firearm Services Fund. Upon completion of the
transfer, the Firearm Dealer License Certification Fund is
dissolved, and any future deposits due to that Fund and any
outstanding obligations or liabilities of that Fund shall pass
to the State Police Firearm Services Fund.
(b) The Illinois State Police may use moneys in the Fund to
finance any of its lawful purposes, mandates, functions, and
duties under the Firearm Owners Identification Card Act, the
Firearm Dealer License Certification Act, and the Firearm
Concealed Carry Act, including the cost of sending notices of
expiration of Firearm Owner's Identification Cards, concealed
carry licenses, the prompt and efficient processing of
applications under the Firearm Owners Identification Card Act
and the Firearm Concealed Carry Act, the improved efficiency
and reporting of the LEADS and federal NICS law enforcement
data systems, and support for investigations required under
these Acts and law. Any surplus funds beyond what is needed to
comply with the aforementioned purposes shall be used by the
Illinois State Police to improve the Law Enforcement Agencies
Data System (LEADS) and criminal history background check
system.


(c) Investment income that is attributable to the
investment of moneys in the Fund shall be retained in the Fund
for the uses specified in this Section.
(Source: P.A. 102-505, eff. 8-20-21; 102-538, eff. 8-20-21.)
(20 ILCS 4005/8.5 rep.)
Section 1-35. The Illinois Vehicle Hijacking and Motor
Vehicle Theft Prevention and Insurance Verification Act is
amended by repealing Section 8.5.
Section 1-40. The State Finance Act is amended by changing
Sections 6p-1, 6p-8, 6z-82, and 8.16b and by adding Sections
5.991 and 5.992 as follows:
(30 ILCS 105/5.991 new)
Sec. 5.991. The Industrial Biotechnology Human Capital
Fund.
(30 ILCS 105/5.992 new)
Sec. 5.992. The Industrial Biotechnology Capital
Maintenance Fund.
(30 ILCS 105/6p-1) (from Ch. 127, par. 142p1)
Sec. 6p-1.  The Technology Management Revolving Fund
(formerly known as the Statistical Services Revolving Fund)
shall be initially financed by a transfer of funds from the


General Revenue Fund. Thereafter, all fees and other monies
received by the Department of Innovation and Technology in
payment for information technology and related services
rendered pursuant to subsection (e) of Section 1-15 of the
Department of Innovation and Technology Act shall be paid into
the Technology Management Revolving Fund. All On and after
July 1, 2017, or after sufficient moneys have been received in
the Communications Revolving Fund to pay all Fiscal Year 2017
obligations payable from the Fund, whichever is later, all
fees and other moneys received by the Department of Innovation
and Technology Central Management Services in payment for
communications services rendered pursuant to the Department of
Innovation and Technology Act Central Management Services Law
of the Civil Administrative Code of Illinois or sale of
surplus State communications equipment shall be paid into the
Technology Management Revolving Fund. The money in this fund
shall be used by the Department of Innovation and Technology
as reimbursement for expenditures incurred in rendering
information technology and related services and, beginning
July 1, 2017, as reimbursement for expenditures incurred in
relation to communications services.
(Source: P.A. 101-81, eff. 7-12-19; 102-376, eff. 1-1-22.)
(30 ILCS 105/6p-8)
Sec. 6p-8. Court of Claims Federal Recovery Victim
Compensation Grant Fund. The Court of Claims Federal Recovery


Victim Compensation Grant Fund is created as a special fund in
the State treasury. The Fund shall consist of federal Victims
of Crime Act grant funds awarded to the Court of Claims from
the U.S. Department of Justice, Office of Justice Programs,
Office for Victims of Crime for the payment of claims pursuant
to the Crime Victims Compensation Act (740 ILCS 45/). All
moneys in the Fund shall be used for payment of claims pursuant
to the Crime Victims Compensation Act (740 ILCS 45/). The
General Assembly may appropriate moneys from the Court of
Claims Federal Recovery Victim Compensation Grant Fund to the
Court of Claims for the purpose of payment of claims pursuant
to the Crime Victims Compensation Act (740 ILCS 45/). On July
1, 2023, or as soon thereafter as practical, the State
Comptroller shall direct and the State Treasurer shall
transfer the remaining balance from the Court of Claims
Federal Recovery Victim Compensation Grant Fund into the Court
of Claims Federal Grant Fund. Upon completion of the transfer,
the Court of Claims Federal Recovery Victim Compensation Grant
Fund is dissolved, and any future deposits due to that Fund and
any outstanding obligations or liabilities of that Fund shall
pass to the Court of Claims Federal Grant Fund. This Section is
repealed on January 1, 2024.
(Source: P.A. 96-959, eff. 7-1-10.)
(30 ILCS 105/6z-82)
Sec. 6z-82. State Police Operations Assistance Fund.


(a) There is created in the State treasury a special fund
known as the State Police Operations Assistance Fund. The Fund
shall receive revenue under the Criminal and Traffic
Assessment Act. The Fund may also receive revenue from grants,
donations, appropriations, and any other legal source.
(a-5) (Blank). Notwithstanding any other provision of law
to the contrary, and in addition to any other transfers that
may be provided by law, on August 20, 2021 (the effective date
of Public Act 102-505), or as soon thereafter as practical,
the State Comptroller shall direct and the State Treasurer
shall transfer the remaining balance from the Over Dimensional
Load Police Escort Fund into the State Police Operations
Assistance Fund. Upon completion of the transfer, the Over
Dimensional Load Police Escort Fund is dissolved, and any
future deposits due to that Fund and any outstanding
obligations or liabilities of that Fund shall pass to the
State Police Operations Assistance Fund.
This Fund may charge, collect, and receive fees or moneys
as described in Section 15-312 of the Illinois Vehicle Code,
and receive all fees received by the Illinois State Police
under that Section. The moneys shall be used by the Illinois
State Police for its expenses in providing police escorts and
commercial vehicle enforcement activities.
(b) The Illinois State Police may use moneys in the Fund to
finance any of its lawful purposes or functions.
(c) Expenditures may be made from the Fund only as


appropriated by the General Assembly by law.
(d) Investment income that is attributable to the
investment of moneys in the Fund shall be retained in the Fund
for the uses specified in this Section.
(e) The State Police Operations Assistance Fund shall not
be subject to administrative chargebacks.
(f) (Blank).
(g) (Blank). Notwithstanding any other provision of State
law to the contrary, on or after July 1, 2021, in addition to
any other transfers that may be provided for by law, at the
direction of and upon notification from the Director of the
Illinois State Police, the State Comptroller shall direct and
the State Treasurer shall transfer amounts not exceeding
$7,000,000 into the State Police Operations Assistance Fund
from the State Police Services Fund.
(Source: P.A. 102-16, eff. 6-17-21; 102-505, eff. 8-20-21;
102-538, eff. 8-20-21; 102-813, eff. 5-13-22.)
(30 ILCS 105/8.16b) (from Ch. 127, par. 144.16b)
Sec. 8.16b.  Appropriations for expenses related to
communications services pursuant to the Civil Administrative
Code of Illinois are payable from the Technology Management
Communications Revolving Fund. However, no contract shall be
entered into or obligation incurred for any expenditure from
the Technology Management Communications Revolving Fund until
after the purpose and amount has been approved in writing by


the Secretary of Innovation and Technology.
(Source: P.A. 100-611, eff. 7-20-18.)
(30 ILCS 105/5.287 rep.)
(30 ILCS 105/5.665 rep.)
(30 ILCS 105/5.730 rep.)
(30 ILCS 105/5.749 rep.)
(30 ILCS 105/5.759 rep.)
(30 ILCS 105/5.823 rep.)
(30 ILCS 105/6p-2 rep.)
Section 1-45. The State Finance Act is amended by
repealing Sections 5.287, 5.665, 5.730, 5.749, 5.759, 5.823,
and 6p-2.
Section 1-50. The State Property Control Act is amended by
changing Section 7c as follows:
(30 ILCS 605/7c)
Sec. 7c. Acquisition of Illinois State Police vehicles.
(a) The State Police Vehicle Fund is created as a special
fund in the State treasury. All moneys in the Fund, subject to
appropriation, shall be used by the Illinois State Police:
(1) for the acquisition of vehicles for the Illinois
State Police;
(2) for debt service on bonds issued to finance the
acquisition of vehicles for the Illinois State Police; or


(3) for the maintenance and operation of vehicles for
the Illinois State Police.
(b) (Blank). Notwithstanding any other provision of law to
the contrary, and in addition to any other transfers that may
be provided by law, on August 20, 2021 (the effective date of
Public Act 102-505), or as soon thereafter as practicable, the
State Comptroller shall direct and the State Treasurer shall
transfer the remaining balance from the State Police Vehicle
Maintenance Fund into the State Police Vehicle Fund. Upon
completion of the transfer, the State Police Vehicle
Maintenance Fund is dissolved, and any future deposits due to
that Fund and any outstanding obligations or liabilities of
that Fund shall pass to the State Police Vehicle Fund.
(Source: P.A. 102-505, eff. 8-20-21; 102-538, eff. 8-20-21;
102-813, eff. 5-13-22.)
Section 1-55. The Emergency Medical Services (EMS) Systems
Act is amended by changing Sections 3.86, 3.116, and 3.220 as
follows:
(210 ILCS 50/3.86)
Sec. 3.86. Stretcher van providers.
(a) In this Section, "stretcher van provider" means an
entity licensed by the Department to provide non-emergency
transportation of passengers on a stretcher in compliance with
this Act or the rules adopted by the Department pursuant to


this Act, utilizing stretcher vans.
(b) The Department has the authority and responsibility to
do the following:
(1) Require all stretcher van providers, both publicly
and privately owned, to be licensed by the Department.
(2) Establish licensing and safety standards and
requirements for stretcher van providers, through rules
adopted pursuant to this Act, including but not limited
to:
(A) Vehicle design, specification, operation, and
maintenance standards.
(B) Safety equipment requirements and standards.
(C) Staffing requirements.
(D) Annual license renewal.
(3) License all stretcher van providers that have met
the Department's requirements for licensure.
(4) Annually inspect all licensed stretcher van
providers, and relicense providers that have met the
Department's requirements for license renewal.
(5) Suspend, revoke, refuse to issue, or refuse to
renew the license of any stretcher van provider, or that
portion of a license pertaining to a specific vehicle
operated by a provider, after an opportunity for a
hearing, when findings show that the provider or one or
more of its vehicles has failed to comply with the
standards and requirements of this Act or the rules


adopted by the Department pursuant to this Act.
(6) Issue an emergency suspension order for any
provider or vehicle licensed under this Act when the
Director or his or her designee has determined that an
immediate or serious danger to the public health, safety,
and welfare exists. Suspension or revocation proceedings
that offer an opportunity for a hearing shall be promptly
initiated after the emergency suspension order has been
issued.
(7) Prohibit any stretcher van provider from
advertising, identifying its vehicles, or disseminating
information in a false or misleading manner concerning the
provider's type and level of vehicles, location, response
times, level of personnel, licensure status, or EMS System
participation.
(8) Charge each stretcher van provider a fee, to be
submitted with each application for licensure and license
renewal.
(c) A stretcher van provider may provide transport of a
passenger on a stretcher, provided the passenger meets all of
the following requirements:
(1) (Blank).
(2) He or she needs no medical monitoring or clinical
observation.
(3) He or she needs routine transportation to or from
a medical appointment or service if the passenger is


convalescent or otherwise bed-confined and does not
require clinical observation, aid, care, or treatment
during transport.
(d) A stretcher van provider may not transport a passenger
who meets any of the following conditions:
(1) He or she is being transported to a hospital for
emergency medical treatment.
(2) He or she is experiencing an emergency medical
condition or needs active medical monitoring, including
isolation precautions, supplemental oxygen that is not
self-administered, continuous airway management,
suctioning during transport, or the administration of
intravenous fluids during transport.
(e) (Blank). The Stretcher Van Licensure Fund is created
as a special fund within the State treasury. All fees received
by the Department in connection with the licensure of
stretcher van providers under this Section shall be deposited
into the fund. Moneys in the fund shall be subject to
appropriation to the Department for use in implementing this
Section.
(Source: P.A. 96-702, eff. 8-25-09; 96-1469, eff. 1-1-11;
97-689, eff. 6-14-12.)
(210 ILCS 50/3.116)
Sec. 3.116. Hospital Stroke Care; definitions. As used in
Sections 3.116 through 3.119, 3.130, and 3.200, and 3.226 of


this Act:
"Acute Stroke-Ready Hospital" means a hospital that has
been designated by the Department as meeting the criteria for
providing emergent stroke care. Designation may be provided
after a hospital has been certified or through application and
designation as such.
"Certification" or "certified" means certification, using
evidence-based standards, from a nationally recognized
certifying body approved by the Department.
"Comprehensive Stroke Center" means a hospital that has
been certified and has been designated as such.
"Designation" or "designated" means the Department's
recognition of a hospital as a Comprehensive Stroke Center,
Primary Stroke Center, or Acute Stroke-Ready Hospital.
"Emergent stroke care" is emergency medical care that
includes diagnosis and emergency medical treatment of acute
stroke patients.
"Emergent Stroke Ready Hospital" means a hospital that has
been designated by the Department as meeting the criteria for
providing emergent stroke care.
"Primary Stroke Center" means a hospital that has been
certified by a Department-approved, nationally recognized
certifying body and designated as such by the Department.
"Regional Stroke Advisory Subcommittee" means a
subcommittee formed within each Regional EMS Advisory
Committee to advise the Director and the Region's EMS Medical


Directors Committee on the triage, treatment, and transport of
possible acute stroke patients and to select the Region's
representative to the State Stroke Advisory Subcommittee. At
minimum, the Regional Stroke Advisory Subcommittee shall
consist of: one representative from the EMS Medical Directors
Committee; one EMS coordinator from a Resource Hospital; one
administrative representative or his or her designee from each
level of stroke care, including Comprehensive Stroke Centers
within the Region, if any, Primary Stroke Centers within the
Region, if any, and Acute Stroke-Ready Hospitals within the
Region, if any; one physician from each level of stroke care,
including one physician who is a neurologist or who provides
advanced stroke care at a Comprehensive Stroke Center in the
Region, if any, one physician who is a neurologist or who
provides acute stroke care at a Primary Stroke Center in the
Region, if any, and one physician who provides acute stroke
care at an Acute Stroke-Ready Hospital in the Region, if any;
one nurse practicing in each level of stroke care, including
one nurse from a Comprehensive Stroke Center in the Region, if
any, one nurse from a Primary Stroke Center in the Region, if
any, and one nurse from an Acute Stroke-Ready Hospital in the
Region, if any; one representative from both a public and a
private vehicle service provider that transports possible
acute stroke patients within the Region; the State-designated
regional EMS Coordinator; and a fire chief or his or her
designee from the EMS Region, if the Region serves a


population of more than 2,000,000. The Regional Stroke
Advisory Subcommittee shall establish bylaws to ensure equal
membership that rotates and clearly delineates committee
responsibilities and structure. Of the members first
appointed, one-third shall be appointed for a term of one
year, one-third shall be appointed for a term of 2 years, and
the remaining members shall be appointed for a term of 3 years.
The terms of subsequent appointees shall be 3 years.
"State Stroke Advisory Subcommittee" means a standing
advisory body within the State Emergency Medical Services
Advisory Council.
(Source: P.A. 102-687, eff. 12-17-21.)
(210 ILCS 50/3.220)
Sec. 3.220. EMS Assistance Fund.
(a) There is hereby created an "EMS Assistance Fund"
within the State treasury, for the purpose of receiving fines
and fees collected by the Illinois Department of Public Health
pursuant to this Act.
(b) (Blank).
(b-5) All licensing, testing, and certification fees
authorized by this Act, excluding ambulance licensure fees,
within this fund shall be used by the Department for
administration, oversight, and enforcement of activities
authorized under this Act.
(c) All other moneys within this fund shall be distributed


by the Department to the EMS Regions for disbursement in
accordance with protocols established in the EMS Region Plans,
for the purposes of organization, development and improvement
of Emergency Medical Services Systems, including but not
limited to training of personnel and acquisition, modification
and maintenance of necessary supplies, equipment and vehicles.
(d) All fees and fines collected pursuant to this Act
shall be deposited into the EMS Assistance Fund, except that
all fees collected under Section 3.86 in connection with the
licensure of stretcher van providers shall be deposited into
the Stretcher Van Licensure Fund.
(Source: P.A. 100-201, eff. 8-18-17.)
(210 ILCS 50/3.226 rep.)
Section 1-60. The Emergency Medical Services (EMS) Systems
Act is amended by repealing Section 3.226.
(225 ILCS 728/27 rep.)
Section 1-65. The Illinois Petroleum Education and
Marketing Act is amended by repealing Section 27.
Section 1-70. The Illinois Public Aid Code is amended by
changing Section 12-10 as follows:
(305 ILCS 5/12-10) (from Ch. 23, par. 12-10)
Sec. 12-10. DHS Special Purposes Trust Fund; uses. The DHS


Special Purposes Trust Fund, to be held outside the State
Treasury by the State Treasurer as ex-officio custodian, shall
consist of (1) any federal grants received under Section
12-4.6 that are not required by Section 12-5 to be paid into
the General Revenue Fund or transferred into the Local
Initiative Fund under Section 12-10.1 or deposited in the
Employment and Training Fund under Section 12-10.3 or in the
special account established and maintained in that Fund as
provided in that Section; (2) grants, gifts or legacies of
moneys or securities received under Section 12-4.18; (3)
grants received under Section 12-4.19; and (4) funds for child
care and development services that are not deposited into the
Employment and Training Fund under Section 12-10.3.
Disbursements from this Fund shall be only for the purposes
authorized by the aforementioned Sections.
Disbursements from this Fund shall be by warrants drawn by
the State Comptroller on receipt of vouchers duly executed and
certified by the Illinois Department of Human Services,
including payment to the Health Insurance Reserve Fund for
group insurance costs at the rate certified by the Department
of Central Management Services.
In addition to any other transfers that may be provided
for by law, the State Comptroller shall direct and the State
Treasurer shall transfer from the DHS Special Purposes Trust
Fund into the Governor's Grant Fund such amounts as may be
directed in writing by the Secretary of Human Services.


In addition to any other transfers that may be provided
for by law, the State Comptroller shall direct and the State
Treasurer shall transfer from the DHS Special Purposes Trust
Fund into the Employment and Training fund such amounts as may
be directed in writing by the Secretary of Human Services.
(Source: P.A. 101-10, eff. 6-5-19; 102-16, eff. 6-17-21.)
Section 1-75. The Medicaid Technical Assistance Act is
amended by changing Sections 185-20 and 185-25 as follows:
(305 ILCS 75/185-20)
Sec. 185-20. Federal financial participation. The
Department of Healthcare and Family Services, to the extent
allowable under federal law, shall maximize federal financial
participation for any moneys appropriated to the Department
for the Medicaid Technical Assistance Center. Any federal
financial participation funds obtained in accordance with this
Section shall be used for the further development and
expansion of the Medicaid Technical Assistance Center. All
federal financial participation funds obtained under this
subsection shall be deposited into the Medicaid Technical
Assistance Center Fund created under Section 185-25 25.
(Source: P.A. 102-4, eff. 4-27-21.)
(305 ILCS 75/185-25)
Sec. 185-25. Medicaid Technical Assistance Center Fund.


The Medicaid Technical Assistance Center Fund is created as a
special fund in the State treasury. The Fund shall consist of
any moneys appropriated to the Department of Healthcare and
Family Services for the purposes of this Act and any federal
financial participation funds obtained as provided under
Section 185-20 20. Subject to appropriation, moneys in the
Fund shall be used for carrying out the purposes of this Act
and for no other purpose. All interest earned on the moneys in
the Fund shall be deposited into the Fund.
(Source: P.A. 102-4, eff. 4-27-21.)
Section 1-80. The Environmental Protection Act is amended
by changing Section 55.6a as follows:
(415 ILCS 5/55.6a)
Sec. 55.6a. Emergency Public Health Fund.
(a) Moneys Beginning on July 1, 2003, moneys in the
Emergency Public Health Fund, subject to appropriation, shall
be allocated annually as follows: (i) $300,000 to the
University of Illinois for the purposes described in Section
55.6(c)(6) and (ii) subject to subsection (b) of this Section,
all remaining amounts to the Department of Public Health to be
used to make vector control grants and surveillance grants to
the Cook County Department of Public Health (for areas of the
County excluding the City of Chicago), to the City of Chicago
health department, and to other certified local health


departments. These grants shall be used for expenses related
to West Nile Virus and other vector-borne diseases. The amount
of each grant shall be based on population and need as
supported by information submitted to the Department of Public
Health. For the purposes of this Section, need shall be
determined by the Department based primarily upon surveillance
data and the number of positive human cases of West Nile Virus
and other vector-borne diseases occurring during the preceding
year and current year in the county or municipality seeking
the grant.
(b) (Blank). Beginning on July 31, 2003, on the last day of
each month, the State Comptroller shall order transferred and
the State Treasurer shall transfer the fees collected in the
previous month pursuant to item (1.5) of subsection (a) of
Section 55.8 from the Emergency Public Health Fund to the
Communications Revolving Fund. These transfers shall continue
until the cumulative total of the transfers is $3,000,000.
(Source: P.A. 100-327, eff. 8-24-17.)
Section 1-85. The Electric Vehicle Rebate Act is amended
by changing Section 40 as follows:
(415 ILCS 120/40)
Sec. 40. Appropriations from the Electric Vehicle Rebate
Fund.
(a) User Fees Funds. The Agency shall estimate the amount


of user fees expected to be collected under Section 35 of this
Act for each fiscal year. User fee funds shall be deposited
into and distributed from the Electric Vehicle Rebate
Alternate Fuels Fund in the following manner:
(1) An In each of fiscal years 1999, 2000, 2001, 2002,
and 2003, an amount not to exceed $200,000, and beginning
in fiscal year 2004 an annual amount not to exceed
$225,000, may be appropriated to the Agency from the
Electric Vehicle Rebate Alternate Fuels Fund to pay its
costs of administering the programs authorized by Section
27 of this Act. An Up to $200,000 may be appropriated to
the Office of the Secretary of State in each of fiscal
years 1999, 2000, 2001, 2002, and 2003 from the Alternate
Fuels Fund to pay the Secretary of State's costs of
administering the programs authorized under this Act.
Beginning in fiscal year 2004 and in each fiscal year
thereafter, an amount not to exceed $225,000 may be
appropriated to the Secretary of State from the Electric
Vehicle Rebate Alternate Fuels Fund to pay the Secretary
of State's costs of administering the programs authorized
under this Act.
(2) In fiscal year 2022 and each fiscal year
thereafter, after appropriation of the amounts authorized
by item (1) of subsection (a) of this Section, the
remaining moneys estimated to be collected during each
fiscal year shall be appropriated.


(3) (Blank).
(4) Moneys appropriated to fund the programs
authorized in Sections 25 and 30 shall be expended only
after they have been collected and deposited into the
Electric Vehicle Rebate Alternate Fuels Fund.
(b) General Revenue Fund Appropriations. General Revenue
Fund amounts appropriated to and deposited into the Electric
Vehicle Rebate Fund shall be distributed from the Electric
Vehicle Rebate Fund to fund the program authorized in Section
27.
(Source: P.A. 102-662, eff. 9-15-21.)
Section 1-90. The Cigarette Fire Safety Standard Act is
amended by changing Section 45 as follows:
(425 ILCS 8/45)
Sec. 45. Penalties.
(a) Any manufacturer, wholesale dealer, agent, or other
person or entity who knowingly sells cigarettes wholesale in
violation of item (3) of subsection (a) of Section 10 of this
Act shall be subject to a civil penalty not to exceed $10,000
for each sale of the cigarettes. Any retail dealer who
knowingly sells cigarettes in violation of Section 10 of this
Act shall be subject to the following: (i) a civil penalty not
to exceed $500 for each sale or offer for sale of cigarettes,
provided that the total number of cigarettes sold or offered


for sale in such sale does not exceed 1,000 cigarettes; (ii) a
civil penalty not to exceed $1,000 for each sale or offer for
sale of the cigarettes, provided that the total number of
cigarettes sold or offered for sale in such sale exceeds 1,000
cigarettes.
(b) In addition to any penalty prescribed by law, any
corporation, partnership, sole proprietor, limited
partnership, or association engaged in the manufacture of
cigarettes that knowingly makes a false certification pursuant
to Section 30 of this Act shall be subject to a civil penalty
not to exceed $10,000 for each false certification.
(c) Upon discovery by the Office of the State Fire
Marshal, the Department of Revenue, the Office of the Attorney
General, or a law enforcement agency that any person offers,
possesses for sale, or has made a sale of cigarettes in
violation of Section 10 of this Act, the Office of the State
Fire Marshal, the Department of Revenue, the Office of the
Attorney General, or the law enforcement agency may seize
those cigarettes possessed in violation of this Act.
(d) All The Cigarette Fire Safety Standard Act Fund is
established as a special fund in the State treasury. The Fund
shall consist of all moneys recovered by the Attorney General
from the assessment of civil penalties authorized by this
Section shall be deposited into the General Revenue Fund. The
moneys in the Fund shall, in addition to any moneys made
available for such purpose, be available, subject to


appropriation, to the Office of the State Fire Marshal for the
purpose of fire safety and prevention programs.
(e) (Blank). Notwithstanding any other provision of law,
in addition to any other transfers that may be provided by law,
on July 1, 2016, or as soon thereafter as practical, the State
Comptroller shall direct and the State Treasurer shall
transfer the remaining balance from the Cigarette Fire Safety
Standard Act Fund into the General Revenue Fund. Upon
completion of the transfers, the Cigarette Fire Safety
Standard Act Fund is dissolved, and any future deposits due to
that Fund and any outstanding obligations or liabilities of
that Fund pass to the General Revenue Fund.
(Source: P.A. 99-576, eff. 7-15-16.)
Section 1-95. The Herptiles-Herps Act is amended by
changing Sections 5-20, 10-40, 20-30, 25-30, 55-5, 65-5, 90-5,
105-35, 105-55, and 105-75 as follows:
(510 ILCS 68/5-20)
Sec. 5-20. Propagation of endangered or threatened
species.
(a) No person shall take or possess for the purpose of
propagation any of the herptiles listed in the Illinois
Endangered Species Protection Act, the federal Endangered
Species Act of 1973, or administrative rules unless authorized
by a Herptile Endangered and Threatened Species Propagation


permit issued by the Department. For the purpose of
propagation only, a Herptile Endangered and Threatened Species
Propagation permit shall allow a resident of this State to
possess, propagate, or sell legally obtained endangered and
threatened herptiles. The Department shall adopt rules
relating to the acquisition, possession, and propagation of
legally obtained endangered and threatened herptiles. The
Department shall determine, by rule, the application, fees,
duration, and other requirements necessary for the issuance or
suspension or revocation of a Herptile Endangered and
Threatened Species Propagation permit. All fees collected from
the issuance of a Herptile Endangered and Threatened Species
Propagation permit shall be deposited into the Illinois
Wildlife Preservation Fund.
(b) Any person issued a Herptile Endangered and Threatened
Species Propagation permit by the Department who is in
possession of a threatened or endangered (T/E) herptile
species shall be exempt from an individual's overall
possession limit under the permitting system set forth in this
Act. However, the holder of a Herptile Endangered and
Threatened Species Propagation permit is not exempt from the
species limitations set forth in the administrative rules
regarding the Herptile Endangered and Threatened Species
Propagation permit. Any species occurring on the federal T/E
list also requires a Department permit for possession,
propagation, sale, or offer for sale unless otherwise


permitted under this Act or administrative rule.
(c) (Blank).
(d) Federally licensed exhibits shall not be exempt from
the Illinois Endangered Species Protection Act, this Act, or
administrative rule.
(e) Any changes in threatened or endangered species
inventory for herptiles by current, existing Herptile
Endangered and Threatened Species Propagation permit holders
shall be reported to the Department in writing no later than
the first business day after that change occurred.
Applications for permits to possess and take herptiles shall
be reviewed by the Department as provided by this Act or
administrative rule.
(f) (Blank).
(g) (Blank).
(h) (Blank).
(i) (Blank).
(Source: P.A. 102-315, eff. 1-1-22.)
(510 ILCS 68/10-40)
Sec. 10-40. Additional regulations. Venomous reptiles
shall not be bred, sold, or offered for sale within this State.
The Department may approve limited transfers among existing
permittees as set forth in administrative rule.
As determined by the Department, non-residents may apply
for a permit not to exceed 15 consecutive days to use venomous


reptiles in bona fide educational programs. The fee for the
permit shall be set by administrative rule, and all fees shall
be deposited into the Illinois Wildlife Preservation Fund.
(Source: P.A. 102-315, eff. 1-1-22.)
(510 ILCS 68/20-30)
Sec. 20-30. Additional regulations. Crocodilians shall not
be bred, sold, or offered for sale within this State. However,
the Department may approve, by rule, limited transfers among
existing permittees.
As determined by the Department through administrative
rule, non-residents may apply for a permit not to exceed 15
consecutive days to use crocodilians in bona fide educational
programs. The fee for this permit shall be set by
administrative rule, and all fees shall be deposited into the
Illinois Wildlife Preservation Fund.
(Source: P.A. 102-315, eff. 1-1-22.)
(510 ILCS 68/25-30)
Sec. 25-30. Additional regulations. Monitor lizards shall
not be bred, sold, or offered for sale within this State.
However, the Department may approve, by rule, limited
transfers among existing permittees.
As determined by the Department, non-residents may apply
for a permit not to exceed 15 consecutive days to use monitor
lizards in bona fide educational programs. The fee for the


permit shall be set by administrative rule, and all fees shall
be deposited into the Illinois Wildlife Preservation Fund.
(Source: P.A. 102-315, eff. 1-1-22.)
(510 ILCS 68/55-5)
Sec. 55-5. Permit application and fees.  An applicant for
a Herpetoculture permit must file an application with the
Department on a form provided by the Department. The
application must include all information and requirements as
set forth by administrative rule. The application for these
permits shall be reviewed by the Department to determine if a
permit will be issued.
An annual permit renewal must be accompanied by a
non-refundable fee as set by the Department. The annual fee
for a residential Herpetoculture permit shall be set by
administrative rule. The Department shall adopt, by
administrative rule, any additional procedures for the renewal
of a Herpetoculture permit. All fees shall be deposited into
the Illinois Wildlife Preservation Fund.
As determined by administrative rule, non-residents may
apply for a permit not to exceed 15 consecutive days to
commercialize herptiles indigenous to this State as outlined
in this Article. The application, procedures, and fee for the
permit and permit renewal shall be set by administrative rule,
and all fees shall be deposited into the Illinois Wildlife
Preservation Fund.


(Source: P.A. 102-315, eff. 1-1-22.)
(510 ILCS 68/65-5)
Sec. 65-5. Permit application and fees. An applicant for a
Herptile Special Use permit must file an application with the
Department on a form provided by the Department. The
application must include all information and requirements as
set forth by administrative rule.
The annual fee for a residential Herptile Special Use
permit shall be set by administrative rule. The Herptile
Special Use permit shall not be based on the number of special
use herptile kept by an owner or possessor. All fees shall be
deposited into the Illinois Wildlife Preservation Fund.
The Department shall adopt, by administrative rule,
procedures for the renewal of annual Herptile Special Use
permits.
Any person possessing and in legal possession of a special
use herptile as stipulated in this Article that no longer
wishes to keep the herptile may be assisted by the Department,
at no charge to them and without prosecution, to place the
special use herptile in a new home, within 30 days after the
effective date of this Act.
The Department may issue a Limited Entry permit to an
applicant who: (i) is not a resident of this State; (ii)
complies with the requirements of this Act and all rules
adopted by the Department under the authority of this Act;


(iii) provides proof to the Department that he or she shall,
during the permit term, maintain sufficient liability
insurance coverage; (iv) pays to the Department, along with
each application for a Limited Entry permit, a non-refundable
fee as set by administrative rule, which the Department shall
deposit into the Illinois Wildlife Preservation Fund; and (v)
uses the herptile for an activity authorized in the Limited
Entry permit. A Limited Entry permit shall be valid for not
more than 15 consecutive days. The application, review, and
procedures to obtain or renew a Limited Entry permit shall be
set by administrative rule.
(Source: P.A. 102-315, eff. 1-1-22.)
(510 ILCS 68/90-5)
Sec. 90-5. Penalties.
(a) Unless otherwise stated in this Act, a violation of
this Act is a Class A misdemeanor.
(b) A person who violates Article 85 of this Act is guilty
of a Class A misdemeanor for a first offense and a Class 4
felony for a second or subsequent offense.
(c) A person who violates Article 75 of this Act is guilty
of a Class B misdemeanor. A violation of the record keeping
requirement for each individual special use herptile
constitutes a separate offense.
(d) Any person who takes, possesses, captures, kills, or
disposes of any herptile protected under this Act in violation


of this Act is guilty of a Class B misdemeanor unless otherwise
stated in this Act.
(e) All fines and penalties collected under the authority
of this Act or its administrative rules shall be deposited
into the Illinois Wildlife Preservation Fund.
(Source: P.A. 102-315, eff. 1-1-22.)
(510 ILCS 68/105-35)
Sec. 105-35. Collection of fines. All fines provided for
by this Act shall be collected and remitted to the Illinois
Department's Wildlife Preservation Fund, within 30 days after
the collection of the fine, by the clerk of the circuit court
collecting the fines who shall submit at the same time to the
Department a statement of the names of the persons so fined and
the name of the arresting officer, the offense committed, the
amount of the fine, and the date of the conviction.
(Source: P.A. 102-315, eff. 1-1-22.)
(510 ILCS 68/105-55)
Sec. 105-55. Illegal collecting devices; public nuisance.
Every collecting device, including seines, nets, traps,
pillowcases, bags, snake hooks or tongs, or any electrical
device or any other devices including vehicles or conveyance,
watercraft, or aircraft used or operated illegally or
attempted to be used or operated illegally by any person in
taking, transporting, holding, or conveying any herptile life


or any part or parts of a herptile, contrary to this Act,
including administrative rules, shall be deemed a public
nuisance and therefore illegal and subject to seizure and
confiscation by any authorized employee of the Department.
Upon the seizure of this item, the Department shall take and
hold the item until disposed of as provided in this Act.
Upon the seizure of any device because of its illegal use,
the officer or authorized employee of the Department making
the seizure shall, as soon as reasonably possible, cause a
complaint to be filed before the circuit court and a summons to
be issued requiring the owner or person in possession of the
property to appear in court and show cause why the device
seized should not be forfeited to the State. Upon the return of
the summons duly served or upon posting or publication of
notice as provided in this Act, the court shall proceed to
determine the question of the illegality of the use of the
seized property. Upon judgment being entered that the property
was illegally used, an order shall be entered providing for
the forfeiture of the seized property to the State. The owner
of the property may have a jury determine the illegality of its
use and shall have the right of an appeal as in other civil
cases. Confiscation or forfeiture shall not preclude or
mitigate against prosecution and assessment of penalties
provided in this Act.
Upon seizure of any property under circumstances
supporting a reasonable belief that the property was


abandoned, lost, stolen, or otherwise illegally possessed or
used contrary to this Act, except property seized during a
search or arrest, and ultimately returned, destroyed, or
otherwise disposed of under order of a court in accordance
with this Act, the authorized employee of the Department shall
make reasonable inquiry and efforts to identify and notify the
owner or other person entitled to possession of the property
and shall return the property after the person provides
reasonable and satisfactory proof of his or her ownership or
right to possession and reimburses the Department for all
reasonable expenses of custody. If the identity or location of
the owner or other person entitled to possession of the
property has not been ascertained within 6 months after the
Department obtains possession, the Department shall effectuate
the sale of the property for cash to the highest bidder at a
public auction. The owner or other person entitled to
possession of the property may claim and recover possession of
the property at any time before its sale at public auction upon
providing reasonable and satisfactory proof of ownership or
right of possession and reimbursing the Department for all
reasonable expenses of custody.
Any property forfeited to the State by court order under
this Section may be disposed of by public auction, except that
any property that is the subject of a court order shall not be
disposed of pending appeal of the order. The proceeds of the
sales at auction shall be deposited in the Illinois Wildlife


Preservation Fund.
The Department shall pay all costs of posting or
publication of notices required by this Section.
Property seized or forfeited under this Section is subject
to reporting under the Seizure and Forfeiture Reporting Act.
(Source: P.A. 102-315, eff. 1-1-22.)
(510 ILCS 68/105-75)
Sec. 105-75. Illinois Wildlife Preservation Fund;
disposition of money received. All fees, fines, income of
whatever kind or nature derived from herptile activities
regulated by this Act on lands, waters, or both under the
jurisdiction or control of the Department and all penalties
collected under this Act shall be deposited into the State
treasury and shall be set apart in a special fund known as the
Illinois Wildlife Preservation Fund.
(Source: P.A. 102-315, eff. 1-1-22.)
Section 1-100. The Unified Code of Corrections is amended
by changing Sections 5-9-1.4 and 5-9-1.9 as follows:
(730 ILCS 5/5-9-1.4) (from Ch. 38, par. 1005-9-1.4)
Sec. 5-9-1.4. (a) "Crime laboratory" means any
not-for-profit laboratory registered with the Drug Enforcement
Administration of the United States Department of Justice,
substantially funded by a unit or combination of units of


local government or the State of Illinois, which regularly
employs at least one person engaged in the analysis of
controlled substances, cannabis, methamphetamine, or steroids
for criminal justice agencies in criminal matters and provides
testimony with respect to such examinations.
(b) (Blank).
(c) In addition to any other disposition made pursuant to
the provisions of the Juvenile Court Act of 1987, any minor
adjudicated delinquent for an offense which if committed by an
adult would constitute a violation of the Cannabis Control
Act, the Illinois Controlled Substances Act, the
Methamphetamine Control and Community Protection Act, or the
Steroid Control Act shall be required to pay a criminal
laboratory analysis assessment of $100 for each adjudication.
Upon verified petition of the minor, the court may suspend
payment of all or part of the assessment if it finds that the
minor does not have the ability to pay the assessment. The
parent, guardian, or legal custodian of the minor may pay some
or all of such assessment on the minor's behalf.
(d) All criminal laboratory analysis fees provided for by
this Section shall be collected by the clerk of the court and
forwarded to the appropriate crime laboratory fund as provided
in subsection (f).
(e) Crime laboratory funds shall be established as
follows:
(1) Any unit of local government which maintains a


crime laboratory may establish a crime laboratory fund
within the office of the county or municipal treasurer.
(2) Any combination of units of local government which
maintains a crime laboratory may establish a crime
laboratory fund within the office of the treasurer of the
county where the crime laboratory is situated.
(3) The State Crime Laboratory Fund is hereby created
as a special fund in the State Treasury. Notwithstanding
any other provision of law to the contrary, and in
addition to any other transfers that may be provided by
law, on August 20, 2021 (the effective date of Public Act
102-505), or as soon thereafter as practical, the State
Comptroller shall direct and the State Treasurer shall
transfer the remaining balance from the State Offender DNA
Identification System Fund into the State Crime Laboratory
Fund. Upon completion of the transfer, the State Offender
DNA Identification System Fund is dissolved, and any
future deposits due to that Fund and any outstanding
obligations or liabilities of that Fund shall pass to the
State Crime Laboratory Fund.
(f) The analysis assessment provided for in subsection (c)
of this Section shall be forwarded to the office of the
treasurer of the unit of local government that performed the
analysis if that unit of local government has established a
crime laboratory fund, or to the State Crime Laboratory Fund
if the analysis was performed by a laboratory operated by the


Illinois State Police. If the analysis was performed by a
crime laboratory funded by a combination of units of local
government, the analysis assessment shall be forwarded to the
treasurer of the county where the crime laboratory is situated
if a crime laboratory fund has been established in that
county. If the unit of local government or combination of
units of local government has not established a crime
laboratory fund, then the analysis assessment shall be
forwarded to the State Crime Laboratory Fund.
(g) Moneys deposited into a crime laboratory fund created
pursuant to paragraph (1) or (2) of subsection (e) of this
Section shall be in addition to any allocations made pursuant
to existing law and shall be designated for the exclusive use
of the crime laboratory. These uses may include, but are not
limited to, the following:
(1) costs incurred in providing analysis for
controlled substances in connection with criminal
investigations conducted within this State;
(2) purchase and maintenance of equipment for use in
performing analyses; and
(3) continuing education, training, and professional
development of forensic scientists regularly employed by
these laboratories.
(h) Moneys deposited in the State Crime Laboratory Fund
created pursuant to paragraph (3) of subsection (d) of this
Section shall be used by State crime laboratories as


designated by the Director of the Illinois State Police. These
funds shall be in addition to any allocations made pursuant to
existing law and shall be designated for the exclusive use of
State crime laboratories or for the sexual assault evidence
tracking system created under Section 50 of the Sexual Assault
Evidence Submission Act. These uses may include those
enumerated in subsection (g) of this Section.
(Source: P.A. 101-377, eff. 8-16-19; 102-505, eff. 8-20-21;
102-538, eff. 8-20-21; 102-813, eff. 5-13-22.)
(730 ILCS 5/5-9-1.9)
Sec. 5-9-1.9. DUI analysis fee.
(a) "Crime laboratory" means a not-for-profit laboratory
substantially funded by a single unit or combination of units
of local government or the State of Illinois that regularly
employs at least one person engaged in the DUI analysis of
blood, other bodily substance, and urine for criminal justice
agencies in criminal matters and provides testimony with
respect to such examinations.
"DUI analysis" means an analysis of blood, other bodily
substance, or urine for purposes of determining whether a
violation of Section 11-501 of the Illinois Vehicle Code has
occurred.
(b) (Blank).
(c) In addition to any other disposition made under the
provisions of the Juvenile Court Act of 1987, any minor


adjudicated delinquent for an offense which if committed by an
adult would constitute a violation of Section 11-501 of the
Illinois Vehicle Code shall pay a crime laboratory DUI
analysis assessment of $150 for each adjudication. Upon
verified petition of the minor, the court may suspend payment
of all or part of the assessment if it finds that the minor
does not have the ability to pay the assessment. The parent,
guardian, or legal custodian of the minor may pay some or all
of the assessment on the minor's behalf.
(d) All crime laboratory DUI analysis assessments provided
for by this Section shall be collected by the clerk of the
court and forwarded to the appropriate crime laboratory DUI
fund as provided in subsection (f).
(e) Crime laboratory funds shall be established as
follows:
(1) A unit of local government that maintains a crime
laboratory may establish a crime laboratory DUI fund
within the office of the county or municipal treasurer.
(2) Any combination of units of local government that
maintains a crime laboratory may establish a crime
laboratory DUI fund within the office of the treasurer of
the county where the crime laboratory is situated.
(3) (Blank).
(f) The analysis assessment provided for in subsection (c)
of this Section shall be forwarded to the office of the
treasurer of the unit of local government that performed the


analysis if that unit of local government has established a
crime laboratory DUI fund, or remitted to the State Treasurer
for deposit into the State Crime Laboratory Fund if the
analysis was performed by a laboratory operated by the
Illinois State Police. If the analysis was performed by a
crime laboratory funded by a combination of units of local
government, the analysis assessment shall be forwarded to the
treasurer of the county where the crime laboratory is situated
if a crime laboratory DUI fund has been established in that
county. If the unit of local government or combination of
units of local government has not established a crime
laboratory DUI fund, then the analysis assessment shall be
remitted to the State Treasurer for deposit into the State
Crime Laboratory Fund.
(g) Moneys deposited into a crime laboratory DUI fund
created under paragraphs (1) and (2) of subsection (e) of this
Section shall be in addition to any allocations made pursuant
to existing law and shall be designated for the exclusive use
of the crime laboratory. These uses may include, but are not
limited to, the following:
(1) Costs incurred in providing analysis for DUI
investigations conducted within this State.
(2) Purchase and maintenance of equipment for use in
performing analyses.
(3) Continuing education, training, and professional
development of forensic scientists regularly employed by


these laboratories.
(h) Moneys deposited in the State Crime Laboratory Fund
shall be used by State crime laboratories as designated by the
Director of the Illinois State Police. These funds shall be in
addition to any allocations made according to existing law and
shall be designated for the exclusive use of State crime
laboratories. These uses may include those enumerated in
subsection (g) of this Section.
(i) (Blank). Notwithstanding any other provision of law to
the contrary and in addition to any other transfers that may be
provided by law, on June 17, 2021 (the effective date of Public
Act 102-16), or as soon thereafter as practical, the State
Comptroller shall direct and the State Treasurer shall
transfer the remaining balance from the State Police DUI Fund
into the State Police Operations Assistance Fund. Upon
completion of the transfer, the State Police DUI Fund is
dissolved, and any future deposits due to that Fund and any
outstanding obligations or liabilities of that Fund shall pass
to the State Police Operations Assistance Fund.
(Source: P.A. 102-16, eff. 6-17-21; 102-145, eff. 7-23-21;
102-538, eff. 8-20-21; 102-813, eff. 5-13-22.)
ARTICLE 2.
(20 ILCS 605/605-550 rep.)
(20 ILCS 605/605-332 rep.)


Section 2-10. The Department of Commerce and Economic
Opportunity Law of the Civil Administrative Code of Illinois
is amended by repealing Section 605-332 and 605-550.
(30 ILCS 105/5h rep.)
(30 ILCS 105/5.543 rep.)
(30 ILCS 105/6z-54 rep.)
Section 2-15. The State Finance Act is amended by
repealing Sections 5h, 5.543, and 6z-54.
Section 2-25. The Illinois Procurement Code is amended by
changing Section 25-55 as follows:
(30 ILCS 500/25-55)
Sec. 25-55. Annual reports. Every printed annual report
produced by a State agency shall bear a statement indicating
whether it was printed by the State of Illinois or by contract
and indicating the printing cost per copy and the number of
copies printed. The Department of Central Management Services
shall prepare and submit to the General Assembly on the fourth
Wednesday of January in each year a report setting forth with
respect to each State agency for the calendar year immediately
preceding the calendar year in which the report is filed the
total quantity of annual reports printed, the total cost, and
the cost per copy and the cost per page of the annual report of
the State agency printed during the calendar year covered by


the report.
(Source: P.A. 90-572, eff. date - See Sec. 99-5.)
Section 2-30. The Use Tax Act is amended by changing
Section 9 as follows:
(35 ILCS 105/9) (from Ch. 120, par. 439.9)
Sec. 9. Except as to motor vehicles, watercraft, aircraft,
and trailers that are required to be registered with an agency
of this State, each retailer required or authorized to collect
the tax imposed by this Act shall pay to the Department the
amount of such tax (except as otherwise provided) at the time
when he is required to file his return for the period during
which such tax was collected, less a discount of 2.1% prior to
January 1, 1990, and 1.75% on and after January 1, 1990, or $5
per calendar year, whichever is greater, which is allowed to
reimburse the retailer for expenses incurred in collecting the
tax, keeping records, preparing and filing returns, remitting
the tax and supplying data to the Department on request. When
determining the discount allowed under this Section, retailers
shall include the amount of tax that would have been due at the
6.25% rate but for the 1.25% rate imposed on sales tax holiday
items under Public Act 102-700 this amendatory Act of the
102nd General Assembly. The discount under this Section is not
allowed for the 1.25% portion of taxes paid on aviation fuel
that is subject to the revenue use requirements of 49 U.S.C.


47107(b) and 49 U.S.C. 47133. When determining the discount
allowed under this Section, retailers shall include the amount
of tax that would have been due at the 1% rate but for the 0%
rate imposed under Public Act 102-700 this amendatory Act of
the 102nd General Assembly. In the case of retailers who
report and pay the tax on a transaction by transaction basis,
as provided in this Section, such discount shall be taken with
each such tax remittance instead of when such retailer files
his periodic return. The discount allowed under this Section
is allowed only for returns that are filed in the manner
required by this Act. The Department may disallow the discount
for retailers whose certificate of registration is revoked at
the time the return is filed, but only if the Department's
decision to revoke the certificate of registration has become
final. A retailer need not remit that part of any tax collected
by him to the extent that he is required to remit and does
remit the tax imposed by the Retailers' Occupation Tax Act,
with respect to the sale of the same property.
Where such tangible personal property is sold under a
conditional sales contract, or under any other form of sale
wherein the payment of the principal sum, or a part thereof, is
extended beyond the close of the period for which the return is
filed, the retailer, in collecting the tax (except as to motor
vehicles, watercraft, aircraft, and trailers that are required
to be registered with an agency of this State), may collect for
each tax return period, only the tax applicable to that part of


the selling price actually received during such tax return
period.
Except as provided in this Section, on or before the
twentieth day of each calendar month, such retailer shall file
a return for the preceding calendar month. Such return shall
be filed on forms prescribed by the Department and shall
furnish such information as the Department may reasonably
require. The return shall include the gross receipts on food
for human consumption that is to be consumed off the premises
where it is sold (other than alcoholic beverages, food
consisting of or infused with adult use cannabis, soft drinks,
and food that has been prepared for immediate consumption)
which were received during the preceding calendar month,
quarter, or year, as appropriate, and upon which tax would
have been due but for the 0% rate imposed under Public Act
102-700 this amendatory Act of the 102nd General Assembly. The
return shall also include the amount of tax that would have
been due on food for human consumption that is to be consumed
off the premises where it is sold (other than alcoholic
beverages, food consisting of or infused with adult use
cannabis, soft drinks, and food that has been prepared for
immediate consumption) but for the 0% rate imposed under
Public Act 102-700 this amendatory Act of the 102nd General
Assembly.
On and after January 1, 2018, except for returns required
to be filed prior to January 1, 2023 for motor vehicles,


watercraft, aircraft, and trailers that are required to be
registered with an agency of this State, with respect to
retailers whose annual gross receipts average $20,000 or more,
all returns required to be filed pursuant to this Act shall be
filed electronically. On and after January 1, 2023, with
respect to retailers whose annual gross receipts average
$20,000 or more, all returns required to be filed pursuant to
this Act, including, but not limited to, returns for motor
vehicles, watercraft, aircraft, and trailers that are required
to be registered with an agency of this State, shall be filed
electronically. Retailers who demonstrate that they do not
have access to the Internet or demonstrate hardship in filing
electronically may petition the Department to waive the
electronic filing requirement.
The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter. The
taxpayer shall also file a return with the Department for each
of the first two months of each calendar quarter, on or before
the twentieth day of the following calendar month, stating:
1. The name of the seller;
2. The address of the principal place of business from
which he engages in the business of selling tangible
personal property at retail in this State;
3. The total amount of taxable receipts received by


him during the preceding calendar month from sales of
tangible personal property by him during such preceding
calendar month, including receipts from charge and time
sales, but less all deductions allowed by law;
4. The amount of credit provided in Section 2d of this
Act;
5. The amount of tax due;
5-5. The signature of the taxpayer; and
6. Such other reasonable information as the Department
may require.
Each retailer required or authorized to collect the tax
imposed by this Act on aviation fuel sold at retail in this
State during the preceding calendar month shall, instead of
reporting and paying tax on aviation fuel as otherwise
required by this Section, report and pay such tax on a separate
aviation fuel tax return. The requirements related to the
return shall be as otherwise provided in this Section.
Notwithstanding any other provisions of this Act to the
contrary, retailers collecting tax on aviation fuel shall file
all aviation fuel tax returns and shall make all aviation fuel
tax payments by electronic means in the manner and form
required by the Department. For purposes of this Section,
"aviation fuel" means jet fuel and aviation gasoline.
If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to be


due on the return shall be deemed assessed.
Notwithstanding any other provision of this Act to the
contrary, retailers subject to tax on cannabis shall file all
cannabis tax returns and shall make all cannabis tax payments
by electronic means in the manner and form required by the
Department.
Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who has
an average monthly tax liability of $100,000 or more shall
make all payments required by rules of the Department by
electronic funds transfer. Beginning October 1, 1995, a
taxpayer who has an average monthly tax liability of $50,000
or more shall make all payments required by rules of the
Department by electronic funds transfer. Beginning October 1,
2000, a taxpayer who has an annual tax liability of $200,000 or
more shall make all payments required by rules of the
Department by electronic funds transfer. The term "annual tax
liability" shall be the sum of the taxpayer's liabilities
under this Act, and under all other State and local occupation
and use tax laws administered by the Department, for the
immediately preceding calendar year. The term "average monthly
tax liability" means the sum of the taxpayer's liabilities
under this Act, and under all other State and local occupation
and use tax laws administered by the Department, for the


immediately preceding calendar year divided by 12. Beginning
on October 1, 2002, a taxpayer who has a tax liability in the
amount set forth in subsection (b) of Section 2505-210 of the
Department of Revenue Law shall make all payments required by
rules of the Department by electronic funds transfer.
Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make
payments by electronic funds transfer. All taxpayers required
to make payments by electronic funds transfer shall make those
payments for a minimum of one year beginning on October 1.
Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
All taxpayers required to make payment by electronic funds
transfer and any taxpayers authorized to voluntarily make
payments by electronic funds transfer shall make those
payments in the manner authorized by the Department.
The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
Before October 1, 2000, if the taxpayer's average monthly
tax liability to the Department under this Act, the Retailers'
Occupation Tax Act, the Service Occupation Tax Act, the
Service Use Tax Act was $10,000 or more during the preceding 4
complete calendar quarters, he shall file a return with the
Department each month by the 20th day of the month next


following the month during which such tax liability is
incurred and shall make payments to the Department on or
before the 7th, 15th, 22nd and last day of the month during
which such liability is incurred. On and after October 1,
2000, if the taxpayer's average monthly tax liability to the
Department under this Act, the Retailers' Occupation Tax Act,
the Service Occupation Tax Act, and the Service Use Tax Act was
$20,000 or more during the preceding 4 complete calendar
quarters, he shall file a return with the Department each
month by the 20th day of the month next following the month
during which such tax liability is incurred and shall make
payment to the Department on or before the 7th, 15th, 22nd and
last day of the month during which such liability is incurred.
If the month during which such tax liability is incurred began
prior to January 1, 1985, each payment shall be in an amount
equal to 1/4 of the taxpayer's actual liability for the month
or an amount set by the Department not to exceed 1/4 of the
average monthly liability of the taxpayer to the Department
for the preceding 4 complete calendar quarters (excluding the
month of highest liability and the month of lowest liability
in such 4 quarter period). If the month during which such tax
liability is incurred begins on or after January 1, 1985, and
prior to January 1, 1987, each payment shall be in an amount
equal to 22.5% of the taxpayer's actual liability for the
month or 27.5% of the taxpayer's liability for the same
calendar month of the preceding year. If the month during


which such tax liability is incurred begins on or after
January 1, 1987, and prior to January 1, 1988, each payment
shall be in an amount equal to 22.5% of the taxpayer's actual
liability for the month or 26.25% of the taxpayer's liability
for the same calendar month of the preceding year. If the month
during which such tax liability is incurred begins on or after
January 1, 1988, and prior to January 1, 1989, or begins on or
after January 1, 1996, each payment shall be in an amount equal
to 22.5% of the taxpayer's actual liability for the month or
25% of the taxpayer's liability for the same calendar month of
the preceding year. If the month during which such tax
liability is incurred begins on or after January 1, 1989, and
prior to January 1, 1996, each payment shall be in an amount
equal to 22.5% of the taxpayer's actual liability for the
month or 25% of the taxpayer's liability for the same calendar
month of the preceding year or 100% of the taxpayer's actual
liability for the quarter monthly reporting period. The amount
of such quarter monthly payments shall be credited against the
final tax liability of the taxpayer's return for that month.
Before October 1, 2000, once applicable, the requirement of
the making of quarter monthly payments to the Department shall
continue until such taxpayer's average monthly liability to
the Department during the preceding 4 complete calendar
quarters (excluding the month of highest liability and the
month of lowest liability) is less than $9,000, or until such
taxpayer's average monthly liability to the Department as


computed for each calendar quarter of the 4 preceding complete
calendar quarter period is less than $10,000. However, if a
taxpayer can show the Department that a substantial change in
the taxpayer's business has occurred which causes the taxpayer
to anticipate that his average monthly tax liability for the
reasonably foreseeable future will fall below the $10,000
threshold stated above, then such taxpayer may petition the
Department for change in such taxpayer's reporting status. On
and after October 1, 2000, once applicable, the requirement of
the making of quarter monthly payments to the Department shall
continue until such taxpayer's average monthly liability to
the Department during the preceding 4 complete calendar
quarters (excluding the month of highest liability and the
month of lowest liability) is less than $19,000 or until such
taxpayer's average monthly liability to the Department as
computed for each calendar quarter of the 4 preceding complete
calendar quarter period is less than $20,000. However, if a
taxpayer can show the Department that a substantial change in
the taxpayer's business has occurred which causes the taxpayer
to anticipate that his average monthly tax liability for the
reasonably foreseeable future will fall below the $20,000
threshold stated above, then such taxpayer may petition the
Department for a change in such taxpayer's reporting status.
The Department shall change such taxpayer's reporting status
unless it finds that such change is seasonal in nature and not
likely to be long term. Quarter monthly payment status shall


be determined under this paragraph as if the rate reduction to
1.25% in Public Act 102-700 this amendatory Act of the 102nd
General Assembly on sales tax holiday items had not occurred.
For quarter monthly payments due on or after July 1, 2023 and
through June 30, 2024, "25% of the taxpayer's liability for
the same calendar month of the preceding year" shall be
determined as if the rate reduction to 1.25% in Public Act
102-700 this amendatory Act of the 102nd General Assembly on
sales tax holiday items had not occurred. Quarter monthly
payment status shall be determined under this paragraph as if
the rate reduction to 0% in Public Act 102-700 this amendatory
Act of the 102nd General Assembly on food for human
consumption that is to be consumed off the premises where it is
sold (other than alcoholic beverages, food consisting of or
infused with adult use cannabis, soft drinks, and food that
has been prepared for immediate consumption) had not occurred.
For quarter monthly payments due under this paragraph on or
after July 1, 2023 and through June 30, 2024, "25% of the
taxpayer's liability for the same calendar month of the
preceding year" shall be determined as if the rate reduction
to 0% in Public Act 102-700 this amendatory Act of the 102nd
General Assembly had not occurred. If any such quarter monthly
payment is not paid at the time or in the amount required by
this Section, then the taxpayer shall be liable for penalties
and interest on the difference between the minimum amount due
and the amount of such quarter monthly payment actually and


timely paid, except insofar as the taxpayer has previously
made payments for that month to the Department in excess of the
minimum payments previously due as provided in this Section.
The Department shall make reasonable rules and regulations to
govern the quarter monthly payment amount and quarter monthly
payment dates for taxpayers who file on other than a calendar
monthly basis.
If any such payment provided for in this Section exceeds
the taxpayer's liabilities under this Act, the Retailers'
Occupation Tax Act, the Service Occupation Tax Act and the
Service Use Tax Act, as shown by an original monthly return,
the Department shall issue to the taxpayer a credit memorandum
no later than 30 days after the date of payment, which
memorandum may be submitted by the taxpayer to the Department
in payment of tax liability subsequently to be remitted by the
taxpayer to the Department or be assigned by the taxpayer to a
similar taxpayer under this Act, the Retailers' Occupation Tax
Act, the Service Occupation Tax Act or the Service Use Tax Act,
in accordance with reasonable rules and regulations to be
prescribed by the Department, except that if such excess
payment is shown on an original monthly return and is made
after December 31, 1986, no credit memorandum shall be issued,
unless requested by the taxpayer. If no such request is made,
the taxpayer may credit such excess payment against tax
liability subsequently to be remitted by the taxpayer to the
Department under this Act, the Retailers' Occupation Tax Act,


the Service Occupation Tax Act or the Service Use Tax Act, in
accordance with reasonable rules and regulations prescribed by
the Department. If the Department subsequently determines that
all or any part of the credit taken was not actually due to the
taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
be reduced by 2.1% or 1.75% of the difference between the
credit taken and that actually due, and the taxpayer shall be
liable for penalties and interest on such difference.
If the retailer is otherwise required to file a monthly
return and if the retailer's average monthly tax liability to
the Department does not exceed $200, the Department may
authorize his returns to be filed on a quarter annual basis,
with the return for January, February, and March of a given
year being due by April 20 of such year; with the return for
April, May and June of a given year being due by July 20 of
such year; with the return for July, August and September of a
given year being due by October 20 of such year, and with the
return for October, November and December of a given year
being due by January 20 of the following year.
If the retailer is otherwise required to file a monthly or
quarterly return and if the retailer's average monthly tax
liability to the Department does not exceed $50, the
Department may authorize his returns to be filed on an annual
basis, with the return for a given year being due by January 20
of the following year.
Such quarter annual and annual returns, as to form and


substance, shall be subject to the same requirements as
monthly returns.
Notwithstanding any other provision in this Act concerning
the time within which a retailer may file his return, in the
case of any retailer who ceases to engage in a kind of business
which makes him responsible for filing returns under this Act,
such retailer shall file a final return under this Act with the
Department not more than one month after discontinuing such
business.
In addition, with respect to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered with
an agency of this State, except as otherwise provided in this
Section, every retailer selling this kind of tangible personal
property shall file, with the Department, upon a form to be
prescribed and supplied by the Department, a separate return
for each such item of tangible personal property which the
retailer sells, except that if, in the same transaction, (i) a
retailer of aircraft, watercraft, motor vehicles or trailers
transfers more than one aircraft, watercraft, motor vehicle or
trailer to another aircraft, watercraft, motor vehicle or
trailer retailer for the purpose of resale or (ii) a retailer
of aircraft, watercraft, motor vehicles, or trailers transfers
more than one aircraft, watercraft, motor vehicle, or trailer
to a purchaser for use as a qualifying rolling stock as
provided in Section 3-55 of this Act, then that seller may
report the transfer of all the aircraft, watercraft, motor


vehicles or trailers involved in that transaction to the
Department on the same uniform invoice-transaction reporting
return form. For purposes of this Section, "watercraft" means
a Class 2, Class 3, or Class 4 watercraft as defined in Section
3-2 of the Boat Registration and Safety Act, a personal
watercraft, or any boat equipped with an inboard motor.
In addition, with respect to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered with
an agency of this State, every person who is engaged in the
business of leasing or renting such items and who, in
connection with such business, sells any such item to a
retailer for the purpose of resale is, notwithstanding any
other provision of this Section to the contrary, authorized to
meet the return-filing requirement of this Act by reporting
the transfer of all the aircraft, watercraft, motor vehicles,
or trailers transferred for resale during a month to the
Department on the same uniform invoice-transaction reporting
return form on or before the 20th of the month following the
month in which the transfer takes place. Notwithstanding any
other provision of this Act to the contrary, all returns filed
under this paragraph must be filed by electronic means in the
manner and form as required by the Department.
The transaction reporting return in the case of motor
vehicles or trailers that are required to be registered with
an agency of this State, shall be the same document as the
Uniform Invoice referred to in Section 5-402 of the Illinois


Vehicle Code and must show the name and address of the seller;
the name and address of the purchaser; the amount of the
selling price including the amount allowed by the retailer for
traded-in property, if any; the amount allowed by the retailer
for the traded-in tangible personal property, if any, to the
extent to which Section 2 of this Act allows an exemption for
the value of traded-in property; the balance payable after
deducting such trade-in allowance from the total selling
price; the amount of tax due from the retailer with respect to
such transaction; the amount of tax collected from the
purchaser by the retailer on such transaction (or satisfactory
evidence that such tax is not due in that particular instance,
if that is claimed to be the fact); the place and date of the
sale; a sufficient identification of the property sold; such
other information as is required in Section 5-402 of the
Illinois Vehicle Code, and such other information as the
Department may reasonably require.
The transaction reporting return in the case of watercraft
and aircraft must show the name and address of the seller; the
name and address of the purchaser; the amount of the selling
price including the amount allowed by the retailer for
traded-in property, if any; the amount allowed by the retailer
for the traded-in tangible personal property, if any, to the
extent to which Section 2 of this Act allows an exemption for
the value of traded-in property; the balance payable after
deducting such trade-in allowance from the total selling


price; the amount of tax due from the retailer with respect to
such transaction; the amount of tax collected from the
purchaser by the retailer on such transaction (or satisfactory
evidence that such tax is not due in that particular instance,
if that is claimed to be the fact); the place and date of the
sale, a sufficient identification of the property sold, and
such other information as the Department may reasonably
require.
Such transaction reporting return shall be filed not later
than 20 days after the date of delivery of the item that is
being sold, but may be filed by the retailer at any time sooner
than that if he chooses to do so. The transaction reporting
return and tax remittance or proof of exemption from the tax
that is imposed by this Act may be transmitted to the
Department by way of the State agency with which, or State
officer with whom, the tangible personal property must be
titled or registered (if titling or registration is required)
if the Department and such agency or State officer determine
that this procedure will expedite the processing of
applications for title or registration.
With each such transaction reporting return, the retailer
shall remit the proper amount of tax due (or shall submit
satisfactory evidence that the sale is not taxable if that is
the case), to the Department or its agents, whereupon the
Department shall issue, in the purchaser's name, a tax receipt
(or a certificate of exemption if the Department is satisfied


that the particular sale is tax exempt) which such purchaser
may submit to the agency with which, or State officer with
whom, he must title or register the tangible personal property
that is involved (if titling or registration is required) in
support of such purchaser's application for an Illinois
certificate or other evidence of title or registration to such
tangible personal property.
No retailer's failure or refusal to remit tax under this
Act precludes a user, who has paid the proper tax to the
retailer, from obtaining his certificate of title or other
evidence of title or registration (if titling or registration
is required) upon satisfying the Department that such user has
paid the proper tax (if tax is due) to the retailer. The
Department shall adopt appropriate rules to carry out the
mandate of this paragraph.
If the user who would otherwise pay tax to the retailer
wants the transaction reporting return filed and the payment
of tax or proof of exemption made to the Department before the
retailer is willing to take these actions and such user has not
paid the tax to the retailer, such user may certify to the fact
of such delay by the retailer, and may (upon the Department
being satisfied of the truth of such certification) transmit
the information required by the transaction reporting return
and the remittance for tax or proof of exemption directly to
the Department and obtain his tax receipt or exemption
determination, in which event the transaction reporting return


and tax remittance (if a tax payment was required) shall be
credited by the Department to the proper retailer's account
with the Department, but without the 2.1% or 1.75% discount
provided for in this Section being allowed. When the user pays
the tax directly to the Department, he shall pay the tax in the
same amount and in the same form in which it would be remitted
if the tax had been remitted to the Department by the retailer.
Where a retailer collects the tax with respect to the
selling price of tangible personal property which he sells and
the purchaser thereafter returns such tangible personal
property and the retailer refunds the selling price thereof to
the purchaser, such retailer shall also refund, to the
purchaser, the tax so collected from the purchaser. When
filing his return for the period in which he refunds such tax
to the purchaser, the retailer may deduct the amount of the tax
so refunded by him to the purchaser from any other use tax
which such retailer may be required to pay or remit to the
Department, as shown by such return, if the amount of the tax
to be deducted was previously remitted to the Department by
such retailer. If the retailer has not previously remitted the
amount of such tax to the Department, he is entitled to no
deduction under this Act upon refunding such tax to the
purchaser.
Any retailer filing a return under this Section shall also
include (for the purpose of paying tax thereon) the total tax
covered by such return upon the selling price of tangible


personal property purchased by him at retail from a retailer,
but as to which the tax imposed by this Act was not collected
from the retailer filing such return, and such retailer shall
remit the amount of such tax to the Department when filing such
return.
If experience indicates such action to be practicable, the
Department may prescribe and furnish a combination or joint
return which will enable retailers, who are required to file
returns hereunder and also under the Retailers' Occupation Tax
Act, to furnish all the return information required by both
Acts on the one form.
Where the retailer has more than one business registered
with the Department under separate registration under this
Act, such retailer may not file each return that is due as a
single return covering all such registered businesses, but
shall file separate returns for each such registered business.
Beginning January 1, 1990, each month the Department shall
pay into the State and Local Sales Tax Reform Fund, a special
fund in the State Treasury which is hereby created, the net
revenue realized for the preceding month from the 1% tax
imposed under this Act.
Beginning January 1, 1990, each month the Department shall
pay into the County and Mass Transit District Fund 4% of the
net revenue realized for the preceding month from the 6.25%
general rate on the selling price of tangible personal
property which is purchased outside Illinois at retail from a


retailer and which is titled or registered by an agency of this
State's government.
Beginning January 1, 1990, each month the Department shall
pay into the State and Local Sales Tax Reform Fund, a special
fund in the State Treasury, 20% of the net revenue realized for
the preceding month from the 6.25% general rate on the selling
price of tangible personal property, other than (i) tangible
personal property which is purchased outside Illinois at
retail from a retailer and which is titled or registered by an
agency of this State's government and (ii) aviation fuel sold
on or after December 1, 2019. This exception for aviation fuel
only applies for so long as the revenue use requirements of 49
U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
For aviation fuel sold on or after December 1, 2019, each
month the Department shall pay into the State Aviation Program
Fund 20% of the net revenue realized for the preceding month
from the 6.25% general rate on the selling price of aviation
fuel, less an amount estimated by the Department to be
required for refunds of the 20% portion of the tax on aviation
fuel under this Act, which amount shall be deposited into the
Aviation Fuel Sales Tax Refund Fund. The Department shall only
pay moneys into the State Aviation Program Fund and the
Aviation Fuels Sales Tax Refund Fund under this Act for so long
as the revenue use requirements of 49 U.S.C. 47107(b) and 49
U.S.C. 47133 are binding on the State.
Beginning August 1, 2000, each month the Department shall


pay into the State and Local Sales Tax Reform Fund 100% of the
net revenue realized for the preceding month from the 1.25%
rate on the selling price of motor fuel and gasohol. If, in any
month, the tax on sales tax holiday items, as defined in
Section 3-6, is imposed at the rate of 1.25%, then the
Department shall pay 100% of the net revenue realized for that
month from the 1.25% rate on the selling price of sales tax
holiday items into the State and Local Sales Tax Reform Fund.
Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund 16% of the net revenue
realized for the preceding month from the 6.25% general rate
on the selling price of tangible personal property which is
purchased outside Illinois at retail from a retailer and which
is titled or registered by an agency of this State's
government.
Beginning October 1, 2009, each month the Department shall
pay into the Capital Projects Fund an amount that is equal to
an amount estimated by the Department to represent 80% of the
net revenue realized for the preceding month from the sale of
candy, grooming and hygiene products, and soft drinks that had
been taxed at a rate of 1% prior to September 1, 2009 but that
are now taxed at 6.25%.
Beginning July 1, 2011, each month the Department shall
pay into the Clean Air Act Permit Fund 80% of the net revenue
realized for the preceding month from the 6.25% general rate
on the selling price of sorbents used in Illinois in the


process of sorbent injection as used to comply with the
Environmental Protection Act or the federal Clean Air Act, but
the total payment into the Clean Air Act Permit Fund under this
Act and the Retailers' Occupation Tax Act shall not exceed
$2,000,000 in any fiscal year.
Beginning July 1, 2013, each month the Department shall
pay into the Underground Storage Tank Fund from the proceeds
collected under this Act, the Service Use Tax Act, the Service
Occupation Tax Act, and the Retailers' Occupation Tax Act an
amount equal to the average monthly deficit in the Underground
Storage Tank Fund during the prior year, as certified annually
by the Illinois Environmental Protection Agency, but the total
payment into the Underground Storage Tank Fund under this Act,
the Service Use Tax Act, the Service Occupation Tax Act, and
the Retailers' Occupation Tax Act shall not exceed $18,000,000
in any State fiscal year. As used in this paragraph, the
"average monthly deficit" shall be equal to the difference
between the average monthly claims for payment by the fund and
the average monthly revenues deposited into the fund,
excluding payments made pursuant to this paragraph.
Beginning July 1, 2015, of the remainder of the moneys
received by the Department under this Act, the Service Use Tax
Act, the Service Occupation Tax Act, and the Retailers'
Occupation Tax Act, each month the Department shall deposit
$500,000 into the State Crime Laboratory Fund.
Of the remainder of the moneys received by the Department


pursuant to this Act, (a) 1.75% thereof shall be paid into the
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
and after July 1, 1989, 3.8% thereof shall be paid into the
Build Illinois Fund; provided, however, that if in any fiscal
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
may be, of the moneys received by the Department and required
to be paid into the Build Illinois Fund pursuant to Section 3
of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
Act, Section 9 of the Service Use Tax Act, and Section 9 of the
Service Occupation Tax Act, such Acts being hereinafter called
the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
may be, of moneys being hereinafter called the "Tax Act
Amount", and (2) the amount transferred to the Build Illinois
Fund from the State and Local Sales Tax Reform Fund shall be
less than the Annual Specified Amount (as defined in Section 3
of the Retailers' Occupation Tax Act), an amount equal to the
difference shall be immediately paid into the Build Illinois
Fund from other moneys received by the Department pursuant to
the Tax Acts; and further provided, that if on the last
business day of any month the sum of (1) the Tax Act Amount
required to be deposited into the Build Illinois Bond Account
in the Build Illinois Fund during such month and (2) the amount
transferred during such month to the Build Illinois Fund from
the State and Local Sales Tax Reform Fund shall have been less
than 1/12 of the Annual Specified Amount, an amount equal to
the difference shall be immediately paid into the Build


Illinois Fund from other moneys received by the Department
pursuant to the Tax Acts; and, further provided, that in no
event shall the payments required under the preceding proviso
result in aggregate payments into the Build Illinois Fund
pursuant to this clause (b) for any fiscal year in excess of
the greater of (i) the Tax Act Amount or (ii) the Annual
Specified Amount for such fiscal year; and, further provided,
that the amounts payable into the Build Illinois Fund under
this clause (b) shall be payable only until such time as the
aggregate amount on deposit under each trust indenture
securing Bonds issued and outstanding pursuant to the Build
Illinois Bond Act is sufficient, taking into account any
future investment income, to fully provide, in accordance with
such indenture, for the defeasance of or the payment of the
principal of, premium, if any, and interest on the Bonds
secured by such indenture and on any Bonds expected to be
issued thereafter and all fees and costs payable with respect
thereto, all as certified by the Director of the Bureau of the
Budget (now Governor's Office of Management and Budget). If on
the last business day of any month in which Bonds are
outstanding pursuant to the Build Illinois Bond Act, the
aggregate of the moneys deposited in the Build Illinois Bond
Account in the Build Illinois Fund in such month shall be less
than the amount required to be transferred in such month from
the Build Illinois Bond Account to the Build Illinois Bond
Retirement and Interest Fund pursuant to Section 13 of the


Build Illinois Bond Act, an amount equal to such deficiency
shall be immediately paid from other moneys received by the
Department pursuant to the Tax Acts to the Build Illinois
Fund; provided, however, that any amounts paid to the Build
Illinois Fund in any fiscal year pursuant to this sentence
shall be deemed to constitute payments pursuant to clause (b)
of the preceding sentence and shall reduce the amount
otherwise payable for such fiscal year pursuant to clause (b)
of the preceding sentence. The moneys received by the
Department pursuant to this Act and required to be deposited
into the Build Illinois Fund are subject to the pledge, claim
and charge set forth in Section 12 of the Build Illinois Bond
Act.
Subject to payment of amounts into the Build Illinois Fund
as provided in the preceding paragraph or in any amendment
thereto hereafter enacted, the following specified monthly
installment of the amount requested in the certificate of the
Chairman of the Metropolitan Pier and Exposition Authority
provided under Section 8.25f of the State Finance Act, but not
in excess of the sums designated as "Total Deposit", shall be
deposited in the aggregate from collections under Section 9 of
the Use Tax Act, Section 9 of the Service Use Tax Act, Section
9 of the Service Occupation Tax Act, and Section 3 of the
Retailers' Occupation Tax Act into the McCormick Place
Expansion Project Fund in the specified fiscal years.
Fiscal YearTotal Deposit Fiscal Year  Total Deposit
Fiscal Year  Total Deposit


Fiscal Year  Total Deposit


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
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

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


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.
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.

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.


Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act, plus cumulative deficiencies in the deposits
required under this Section for previous months and years,
shall be deposited into the McCormick Place Expansion Project
Fund, until the full amount requested for the fiscal year, but
not in excess of the amount specified above as "Total
Deposit", has been deposited.
Subject to payment of amounts into the Capital Projects
Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, for aviation fuel sold on or after December 1, 2019,
the Department shall each month deposit into the Aviation Fuel
Sales Tax Refund Fund an amount estimated by the Department to
be required for refunds of the 80% portion of the tax on
aviation fuel under this Act. The Department shall only
deposit moneys into the Aviation Fuel Sales Tax Refund Fund
under this paragraph for so long as the revenue use
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
binding on the State.


Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning July 1, 1993 and ending on September 30,
2013, the Department shall each month pay into the Illinois
Tax Increment Fund 0.27% of 80% of the net revenue realized for
the preceding month from the 6.25% general rate on the selling
price of tangible personal property.
Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning with the receipt of the first report of
taxes paid by an eligible business and continuing for a
25-year period, the Department shall each month pay into the
Energy Infrastructure Fund 80% of the net revenue realized
from the 6.25% general rate on the selling price of
Illinois-mined coal that was sold to an eligible business. For
purposes of this paragraph, the term "eligible business" means
a new electric generating facility certified pursuant to
Section 605-332 of the Department of Commerce and Economic
Opportunity Law of the Civil Administrative Code of Illinois.
Subject to payment of amounts into the Build Illinois
Fund, the McCormick Place Expansion Project Fund, the Illinois
Tax Increment Fund, and the Energy Infrastructure Fund
pursuant to the preceding paragraphs or in any amendments to
this Section hereafter enacted, beginning on the first day of


the first calendar month to occur on or after August 26, 2014
(the effective date of Public Act 98-1098), each month, from
the collections made under Section 9 of the Use Tax Act,
Section 9 of the Service Use Tax Act, Section 9 of the Service
Occupation Tax Act, and Section 3 of the Retailers' Occupation
Tax Act, the Department shall pay into the Tax Compliance and
Administration Fund, to be used, subject to appropriation, to
fund additional auditors and compliance personnel at the
Department of Revenue, an amount equal to 1/12 of 5% of 80% of
the cash receipts collected during the preceding fiscal year
by the Audit Bureau of the Department under the Use Tax Act,
the Service Use Tax Act, the Service Occupation Tax Act, the
Retailers' Occupation Tax Act, and associated local occupation
and use taxes administered by the Department.
Subject to payments of amounts into the Build Illinois
Fund, the McCormick Place Expansion Project Fund, the Illinois
Tax Increment Fund, the Energy Infrastructure Fund, and the
Tax Compliance and Administration Fund as provided in this
Section, beginning on July 1, 2018 the Department shall pay
each month into the Downstate Public Transportation Fund the
moneys required to be so paid under Section 2-3 of the
Downstate Public Transportation Act.
Subject to successful execution and delivery of a
public-private agreement between the public agency and private
entity and completion of the civic build, beginning on July 1,
2023, of the remainder of the moneys received by the


Department under the Use Tax Act, the Service Use Tax Act, the
Service Occupation Tax Act, and this Act, the Department shall
deposit the following specified deposits in the aggregate from
collections under the Use Tax Act, the Service Use Tax Act, the
Service Occupation Tax Act, and the Retailers' Occupation Tax
Act, as required under Section 8.25g of the State Finance Act
for distribution consistent with the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
The moneys received by the Department pursuant to this Act and
required to be deposited into the Civic and Transit
Infrastructure Fund are subject to the pledge, claim, and
charge set forth in Section 25-55 of the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
As used in this paragraph, "civic build", "private entity",
"public-private agreement", and "public agency" have the
meanings provided in Section 25-10 of the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
Fiscal Year............................Total Deposit
2024....................................$200,000,000
2025....................................$206,000,000
2026....................................$212,200,000
2027....................................$218,500,000
2028....................................$225,100,000
2029....................................$288,700,000
2030....................................$298,900,000
2031....................................$309,300,000


2032....................................$320,100,000
2033....................................$331,200,000
2034....................................$341,200,000
2035....................................$351,400,000
2036....................................$361,900,000
2037....................................$372,800,000
2038....................................$384,000,000
2039....................................$395,500,000
2040....................................$407,400,000
2041....................................$419,600,000
2042....................................$432,200,000
2043....................................$445,100,000
Beginning July 1, 2021 and until July 1, 2022, subject to
the payment of amounts into the State and Local Sales Tax
Reform Fund, the Build Illinois Fund, the McCormick Place
Expansion Project Fund, the Illinois Tax Increment Fund, the
Energy Infrastructure Fund, and the Tax Compliance and
Administration Fund as provided in this Section, the
Department shall pay each month into the Road Fund the amount
estimated to represent 16% of the net revenue realized from
the taxes imposed on motor fuel and gasohol. Beginning July 1,
2022 and until July 1, 2023, subject to the payment of amounts
into the State and Local Sales Tax Reform Fund, the Build
Illinois Fund, the McCormick Place Expansion Project Fund, the
Illinois Tax Increment Fund, the Energy Infrastructure Fund,
and the Tax Compliance and Administration Fund as provided in


this Section, the Department shall pay each month into the
Road Fund the amount estimated to represent 32% of the net
revenue realized from the taxes imposed on motor fuel and
gasohol. Beginning July 1, 2023 and until July 1, 2024,
subject to the payment of amounts into the State and Local
Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
Place Expansion Project Fund, the Illinois Tax Increment Fund,
the Energy Infrastructure Fund, and the Tax Compliance and
Administration Fund as provided in this Section, the
Department shall pay each month into the Road Fund the amount
estimated to represent 48% of the net revenue realized from
the taxes imposed on motor fuel and gasohol. Beginning July 1,
2024 and until July 1, 2025, subject to the payment of amounts
into the State and Local Sales Tax Reform Fund, the Build
Illinois Fund, the McCormick Place Expansion Project Fund, the
Illinois Tax Increment Fund, the Energy Infrastructure Fund,
and the Tax Compliance and Administration Fund as provided in
this Section, the Department shall pay each month into the
Road Fund the amount estimated to represent 64% of the net
revenue realized from the taxes imposed on motor fuel and
gasohol. Beginning on July 1, 2025, subject to the payment of
amounts into the State and Local Sales Tax Reform Fund, the
Build Illinois Fund, the McCormick Place Expansion Project
Fund, the Illinois Tax Increment Fund, the Energy
Infrastructure Fund, and the Tax Compliance and Administration
Fund as provided in this Section, the Department shall pay


each month into the Road Fund the amount estimated to
represent 80% of the net revenue realized from the taxes
imposed on motor fuel and gasohol. As used in this paragraph
"motor fuel" has the meaning given to that term in Section 1.1
of the Motor Fuel Tax Law, and "gasohol" has the meaning given
to that term in Section 3-40 of this Act.
Of the remainder of the moneys received by the Department
pursuant to this Act, 75% thereof shall be paid into the State
Treasury and 25% shall be reserved in a special account and
used only for the transfer to the Common School Fund as part of
the monthly transfer from the General Revenue Fund in
accordance with Section 8a of the State Finance Act.
As soon as possible after the first day of each month, upon
certification of the Department of Revenue, the Comptroller
shall order transferred and the Treasurer shall transfer from
the General Revenue Fund to the Motor Fuel Tax Fund an amount
equal to 1.7% of 80% of the net revenue realized under this Act
for the second preceding month. Beginning April 1, 2000, this
transfer is no longer required and shall not be made.
Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
For greater simplicity of administration, manufacturers,
importers and wholesalers whose products are sold at retail in
Illinois by numerous retailers, and who wish to do so, may


assume the responsibility for accounting and paying to the
Department all tax accruing under this Act with respect to
such sales, if the retailers who are affected do not make
written objection to the Department to this arrangement.
(Source: P.A. 101-10, Article 15, Section 15-10, eff. 6-5-19;
101-10, Article 25, Section 25-105, eff. 6-5-19; 101-27, eff.
6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
101-636, eff. 6-10-20; 102-700, Article 60, Section 60-15,
eff. 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
102-1019, eff. 1-1-23; revised 12-13-22.)
Section 2-40. The Service Use Tax Act is amended by
changing Section 9 as follows:
(35 ILCS 110/9) (from Ch. 120, par. 439.39)
Sec. 9. Each serviceman required or authorized to collect
the tax herein imposed shall pay to the Department the amount
of such tax (except as otherwise provided) at the time when he
is required to file his return for the period during which such
tax was collected, less a discount of 2.1% prior to January 1,
1990 and 1.75% on and after January 1, 1990, or $5 per calendar
year, whichever is greater, which is allowed to reimburse the
serviceman for expenses incurred in collecting the tax,
keeping records, preparing and filing returns, remitting the
tax and supplying data to the Department on request. When
determining the discount allowed under this Section,


servicemen shall include the amount of tax that would have
been due at the 1% rate but for the 0% rate imposed under this
amendatory Act of the 102nd General Assembly. The discount
under this Section is not allowed for the 1.25% portion of
taxes paid on aviation fuel that is subject to the revenue use
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
discount allowed under this Section is allowed only for
returns that are filed in the manner required by this Act. The
Department may disallow the discount for servicemen whose
certificate of registration is revoked at the time the return
is filed, but only if the Department's decision to revoke the
certificate of registration has become final. A serviceman
need not remit that part of any tax collected by him to the
extent that he is required to pay and does pay the tax imposed
by the Service Occupation Tax Act with respect to his sale of
service involving the incidental transfer by him of the same
property.
Except as provided hereinafter in this Section, on or
before the twentieth day of each calendar month, such
serviceman shall file a return for the preceding calendar
month in accordance with reasonable Rules and Regulations to
be promulgated by the Department. Such return shall be filed
on a form prescribed by the Department and shall contain such
information as the Department may reasonably require. The
return shall include the gross receipts which were received
during the preceding calendar month or quarter on the


following items upon which tax would have been due but for the
0% rate imposed under this amendatory Act of the 102nd General
Assembly: (i) food for human consumption that is to be
consumed off the premises where it is sold (other than
alcoholic beverages, food consisting of or infused with adult
use cannabis, soft drinks, and food that has been prepared for
immediate consumption); and (ii) food prepared for immediate
consumption and transferred incident to a sale of service
subject to this Act or the Service Occupation Tax Act by an
entity licensed under the Hospital Licensing Act, the Nursing
Home Care Act, the Assisted Living and Shared Housing Act, the
ID/DD Community Care Act, the MC/DD Act, the Specialized
Mental Health Rehabilitation Act of 2013, or the Child Care
Act of 1969, or an entity that holds a permit issued pursuant
to the Life Care Facilities Act. The return shall also include
the amount of tax that would have been due on the items listed
in the previous sentence but for the 0% rate imposed under this
amendatory Act of the 102nd General Assembly.
On and after January 1, 2018, with respect to servicemen
whose annual gross receipts average $20,000 or more, all
returns required to be filed pursuant to this Act shall be
filed electronically. Servicemen who demonstrate that they do
not have access to the Internet or demonstrate hardship in
filing electronically may petition the Department to waive the
electronic filing requirement.
The Department may require returns to be filed on a


quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter. The
taxpayer shall also file a return with the Department for each
of the first two months of each calendar quarter, on or before
the twentieth day of the following calendar month, stating:
1. The name of the seller;
2. The address of the principal place of business from
which he engages in business as a serviceman in this
State;
3. The total amount of taxable receipts received by
him during the preceding calendar month, including
receipts from charge and time sales, but less all
deductions allowed by law;
4. The amount of credit provided in Section 2d of this
Act;
5. The amount of tax due;
5-5. The signature of the taxpayer; and
6. Such other reasonable information as the Department
may require.
Each serviceman required or authorized to collect the tax
imposed by this Act on aviation fuel transferred as an
incident of a sale of service in this State during the
preceding calendar month shall, instead of reporting and
paying tax on aviation fuel as otherwise required by this
Section, report and pay such tax on a separate aviation fuel


tax return. The requirements related to the return shall be as
otherwise provided in this Section. Notwithstanding any other
provisions of this Act to the contrary, servicemen collecting
tax on aviation fuel shall file all aviation fuel tax returns
and shall make all aviation fuel tax payments by electronic
means in the manner and form required by the Department. For
purposes of this Section, "aviation fuel" means jet fuel and
aviation gasoline.
If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to be
due on the return shall be deemed assessed.
Notwithstanding any other provision of this Act to the
contrary, servicemen subject to tax on cannabis shall file all
cannabis tax returns and shall make all cannabis tax payments
by electronic means in the manner and form required by the
Department.
Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who has
an average monthly tax liability of $100,000 or more shall
make all payments required by rules of the Department by
electronic funds transfer. Beginning October 1, 1995, a
taxpayer who has an average monthly tax liability of $50,000
or more shall make all payments required by rules of the


Department by electronic funds transfer. Beginning October 1,
2000, a taxpayer who has an annual tax liability of $200,000 or
more shall make all payments required by rules of the
Department by electronic funds transfer. The term "annual tax
liability" shall be the sum of the taxpayer's liabilities
under this Act, and under all other State and local occupation
and use tax laws administered by the Department, for the
immediately preceding calendar year. The term "average monthly
tax liability" means the sum of the taxpayer's liabilities
under this Act, and under all other State and local occupation
and use tax laws administered by the Department, for the
immediately preceding calendar year divided by 12. Beginning
on October 1, 2002, a taxpayer who has a tax liability in the
amount set forth in subsection (b) of Section 2505-210 of the
Department of Revenue Law shall make all payments required by
rules of the Department by electronic funds transfer.
Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make
payments by electronic funds transfer. All taxpayers required
to make payments by electronic funds transfer shall make those
payments for a minimum of one year beginning on October 1.
Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
All taxpayers required to make payment by electronic funds
transfer and any taxpayers authorized to voluntarily make


payments by electronic funds transfer shall make those
payments in the manner authorized by the Department.
The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
If the serviceman is otherwise required to file a monthly
return and if the serviceman's average monthly tax liability
to the Department does not exceed $200, the Department may
authorize his returns to be filed on a quarter annual basis,
with the return for January, February and March of a given year
being due by April 20 of such year; with the return for April,
May and June of a given year being due by July 20 of such year;
with the return for July, August and September of a given year
being due by October 20 of such year, and with the return for
October, November and December of a given year being due by
January 20 of the following year.
If the serviceman is otherwise required to file a monthly
or quarterly return and if the serviceman's average monthly
tax liability to the Department does not exceed $50, the
Department may authorize his returns to be filed on an annual
basis, with the return for a given year being due by January 20
of the following year.
Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as
monthly returns.
Notwithstanding any other provision in this Act concerning


the time within which a serviceman may file his return, in the
case of any serviceman who ceases to engage in a kind of
business which makes him responsible for filing returns under
this Act, such serviceman shall file a final return under this
Act with the Department not more than 1 month after
discontinuing such business.
Where a serviceman collects the tax with respect to the
selling price of property which he sells and the purchaser
thereafter returns such property and the serviceman refunds
the selling price thereof to the purchaser, such serviceman
shall also refund, to the purchaser, the tax so collected from
the purchaser. When filing his return for the period in which
he refunds such tax to the purchaser, the serviceman may
deduct the amount of the tax so refunded by him to the
purchaser from any other Service Use Tax, Service Occupation
Tax, retailers' occupation tax or use tax which such
serviceman may be required to pay or remit to the Department,
as shown by such return, provided that the amount of the tax to
be deducted shall previously have been remitted to the
Department by such serviceman. If the serviceman shall not
previously have remitted the amount of such tax to the
Department, he shall be entitled to no deduction hereunder
upon refunding such tax to the purchaser.
Any serviceman filing a return hereunder shall also
include the total tax upon the selling price of tangible
personal property purchased for use by him as an incident to a


sale of service, and such serviceman shall remit the amount of
such tax to the Department when filing such return.
If experience indicates such action to be practicable, the
Department may prescribe and furnish a combination or joint
return which will enable servicemen, who are required to file
returns hereunder and also under the Service Occupation Tax
Act, to furnish all the return information required by both
Acts on the one form.
Where the serviceman has more than one business registered
with the Department under separate registration hereunder,
such serviceman shall not file each return that is due as a
single return covering all such registered businesses, but
shall file separate returns for each such registered business.
Beginning January 1, 1990, each month the Department shall
pay into the State and Local Tax Reform Fund, a special fund in
the State Treasury, the net revenue realized for the preceding
month from the 1% tax imposed under this Act.
Beginning January 1, 1990, each month the Department shall
pay into the State and Local Sales Tax Reform Fund 20% of the
net revenue realized for the preceding month from the 6.25%
general rate on transfers of tangible personal property, other
than (i) tangible personal property which is purchased outside
Illinois at retail from a retailer and which is titled or
registered by an agency of this State's government and (ii)
aviation fuel sold on or after December 1, 2019. This
exception for aviation fuel only applies for so long as the


revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
47133 are binding on the State.
For aviation fuel sold on or after December 1, 2019, each
month the Department shall pay into the State Aviation Program
Fund 20% of the net revenue realized for the preceding month
from the 6.25% general rate on the selling price of aviation
fuel, less an amount estimated by the Department to be
required for refunds of the 20% portion of the tax on aviation
fuel under this Act, which amount shall be deposited into the
Aviation Fuel Sales Tax Refund Fund. The Department shall only
pay moneys into the State Aviation Program Fund and the
Aviation Fuel Sales Tax Refund Fund under this Act for so long
as the revenue use requirements of 49 U.S.C. 47107(b) and 49
U.S.C. 47133 are binding on the State.
Beginning August 1, 2000, each month the Department shall
pay into the State and Local Sales Tax Reform Fund 100% of the
net revenue realized for the preceding month from the 1.25%
rate on the selling price of motor fuel and gasohol.
Beginning October 1, 2009, each month the Department shall
pay into the Capital Projects Fund an amount that is equal to
an amount estimated by the Department to represent 80% of the
net revenue realized for the preceding month from the sale of
candy, grooming and hygiene products, and soft drinks that had
been taxed at a rate of 1% prior to September 1, 2009 but that
are now taxed at 6.25%.
Beginning July 1, 2013, each month the Department shall


pay into the Underground Storage Tank Fund from the proceeds
collected under this Act, the Use Tax Act, the Service
Occupation Tax Act, and the Retailers' Occupation Tax Act an
amount equal to the average monthly deficit in the Underground
Storage Tank Fund during the prior year, as certified annually
by the Illinois Environmental Protection Agency, but the total
payment into the Underground Storage Tank Fund under this Act,
the Use Tax Act, the Service Occupation Tax Act, and the
Retailers' Occupation Tax Act shall not exceed $18,000,000 in
any State fiscal year. As used in this paragraph, the "average
monthly deficit" shall be equal to the difference between the
average monthly claims for payment by the fund and the average
monthly revenues deposited into the fund, excluding payments
made pursuant to this paragraph.
Beginning July 1, 2015, of the remainder of the moneys
received by the Department under the Use Tax Act, this Act, the
Service Occupation Tax Act, and the Retailers' Occupation Tax
Act, each month the Department shall deposit $500,000 into the
State Crime Laboratory Fund.
Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into the
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
and after July 1, 1989, 3.8% thereof shall be paid into the
Build Illinois Fund; provided, however, that if in any fiscal
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
may be, of the moneys received by the Department and required


to be paid into the Build Illinois Fund pursuant to Section 3
of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
Act, Section 9 of the Service Use Tax Act, and Section 9 of the
Service Occupation Tax Act, such Acts being hereinafter called
the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
may be, of moneys being hereinafter called the "Tax Act
Amount", and (2) the amount transferred to the Build Illinois
Fund from the State and Local Sales Tax Reform Fund shall be
less than the Annual Specified Amount (as defined in Section 3
of the Retailers' Occupation Tax Act), an amount equal to the
difference shall be immediately paid into the Build Illinois
Fund from other moneys received by the Department pursuant to
the Tax Acts; and further provided, that if on the last
business day of any month the sum of (1) the Tax Act Amount
required to be deposited into the Build Illinois Bond Account
in the Build Illinois Fund during such month and (2) the amount
transferred during such month to the Build Illinois Fund from
the State and Local Sales Tax Reform Fund shall have been less
than 1/12 of the Annual Specified Amount, an amount equal to
the difference shall be immediately paid into the Build
Illinois Fund from other moneys received by the Department
pursuant to the Tax Acts; and, further provided, that in no
event shall the payments required under the preceding proviso
result in aggregate payments into the Build Illinois Fund
pursuant to this clause (b) for any fiscal year in excess of
the greater of (i) the Tax Act Amount or (ii) the Annual


Specified Amount for such fiscal year; and, further provided,
that the amounts payable into the Build Illinois Fund under
this clause (b) shall be payable only until such time as the
aggregate amount on deposit under each trust indenture
securing Bonds issued and outstanding pursuant to the Build
Illinois Bond Act is sufficient, taking into account any
future investment income, to fully provide, in accordance with
such indenture, for the defeasance of or the payment of the
principal of, premium, if any, and interest on the Bonds
secured by such indenture and on any Bonds expected to be
issued thereafter and all fees and costs payable with respect
thereto, all as certified by the Director of the Bureau of the
Budget (now Governor's Office of Management and Budget). If on
the last business day of any month in which Bonds are
outstanding pursuant to the Build Illinois Bond Act, the
aggregate of the moneys deposited in the Build Illinois Bond
Account in the Build Illinois Fund in such month shall be less
than the amount required to be transferred in such month from
the Build Illinois Bond Account to the Build Illinois Bond
Retirement and Interest Fund pursuant to Section 13 of the
Build Illinois Bond Act, an amount equal to such deficiency
shall be immediately paid from other moneys received by the
Department pursuant to the Tax Acts to the Build Illinois
Fund; provided, however, that any amounts paid to the Build
Illinois Fund in any fiscal year pursuant to this sentence
shall be deemed to constitute payments pursuant to clause (b)


of the preceding sentence and shall reduce the amount
otherwise payable for such fiscal year pursuant to clause (b)
of the preceding sentence. The moneys received by the
Department pursuant to this Act and required to be deposited
into the Build Illinois Fund are subject to the pledge, claim
and charge set forth in Section 12 of the Build Illinois Bond
Act.
Subject to payment of amounts into the Build Illinois Fund
as provided in the preceding paragraph or in any amendment
thereto hereafter enacted, the following specified monthly
installment of the amount requested in the certificate of the
Chairman of the Metropolitan Pier and Exposition Authority
provided under Section 8.25f of the State Finance Act, but not
in excess of the sums designated as "Total Deposit", shall be
deposited in the aggregate from collections under Section 9 of
the Use Tax Act, Section 9 of the Service Use Tax Act, Section
9 of the Service Occupation Tax Act, and Section 3 of the
Retailers' Occupation Tax Act into the McCormick Place
Expansion Project Fund in the specified fiscal years.
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
Fiscal Year  Total Deposit
1993  $0
1994  53,000,000
1995  58,000,000
1996  61,000,000
1997  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


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
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

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


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.
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.
Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by

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.


the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act, plus cumulative deficiencies in the deposits
required under this Section for previous months and years,
shall be deposited into the McCormick Place Expansion Project
Fund, until the full amount requested for the fiscal year, but
not in excess of the amount specified above as "Total
Deposit", has been deposited.
Subject to payment of amounts into the Capital Projects
Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, for aviation fuel sold on or after December 1, 2019,
the Department shall each month deposit into the Aviation Fuel
Sales Tax Refund Fund an amount estimated by the Department to
be required for refunds of the 80% portion of the tax on
aviation fuel under this Act. The Department shall only
deposit moneys into the Aviation Fuel Sales Tax Refund Fund
under this paragraph for so long as the revenue use
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
binding on the State.
Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning July 1, 1993 and ending on September 30,
2013, the Department shall each month pay into the Illinois


Tax Increment Fund 0.27% of 80% of the net revenue realized for
the preceding month from the 6.25% general rate on the selling
price of tangible personal property.
Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning with the receipt of the first report of
taxes paid by an eligible business and continuing for a
25-year period, the Department shall each month pay into the
Energy Infrastructure Fund 80% of the net revenue realized
from the 6.25% general rate on the selling price of
Illinois-mined coal that was sold to an eligible business. For
purposes of this paragraph, the term "eligible business" means
a new electric generating facility certified pursuant to
Section 605-332 of the Department of Commerce and Economic
Opportunity Law of the Civil Administrative Code of Illinois.
Subject to payment of amounts into the Build Illinois
Fund, the McCormick Place Expansion Project Fund, the Illinois
Tax Increment Fund, and the Energy Infrastructure Fund
pursuant to the preceding paragraphs or in any amendments to
this Section hereafter enacted, beginning on the first day of
the first calendar month to occur on or after August 26, 2014
(the effective date of Public Act 98-1098), each month, from
the collections made under Section 9 of the Use Tax Act,
Section 9 of the Service Use Tax Act, Section 9 of the Service
Occupation Tax Act, and Section 3 of the Retailers' Occupation


Tax Act, the Department shall pay into the Tax Compliance and
Administration Fund, to be used, subject to appropriation, to
fund additional auditors and compliance personnel at the
Department of Revenue, an amount equal to 1/12 of 5% of 80% of
the cash receipts collected during the preceding fiscal year
by the Audit Bureau of the Department under the Use Tax Act,
the Service Use Tax Act, the Service Occupation Tax Act, the
Retailers' Occupation Tax Act, and associated local occupation
and use taxes administered by the Department.
Subject to payments of amounts into the Build Illinois
Fund, the McCormick Place Expansion Project Fund, the Illinois
Tax Increment Fund, the Energy Infrastructure Fund, and the
Tax Compliance and Administration Fund as provided in this
Section, beginning on July 1, 2018 the Department shall pay
each month into the Downstate Public Transportation Fund the
moneys required to be so paid under Section 2-3 of the
Downstate Public Transportation Act.
Subject to successful execution and delivery of a
public-private agreement between the public agency and private
entity and completion of the civic build, beginning on July 1,
2023, of the remainder of the moneys received by the
Department under the Use Tax Act, the Service Use Tax Act, the
Service Occupation Tax Act, and this Act, the Department shall
deposit the following specified deposits in the aggregate from
collections under the Use Tax Act, the Service Use Tax Act, the
Service Occupation Tax Act, and the Retailers' Occupation Tax


Act, as required under Section 8.25g of the State Finance Act
for distribution consistent with the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
The moneys received by the Department pursuant to this Act and
required to be deposited into the Civic and Transit
Infrastructure Fund are subject to the pledge, claim, and
charge set forth in Section 25-55 of the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
As used in this paragraph, "civic build", "private entity",
"public-private agreement", and "public agency" have the
meanings provided in Section 25-10 of the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
Fiscal Year............................Total Deposit
2024....................................$200,000,000
2025....................................$206,000,000
2026....................................$212,200,000
2027....................................$218,500,000
2028....................................$225,100,000
2029....................................$288,700,000
2030....................................$298,900,000
2031....................................$309,300,000
2032....................................$320,100,000
2033....................................$331,200,000
2034....................................$341,200,000
2035....................................$351,400,000
2036....................................$361,900,000


2037....................................$372,800,000
2038....................................$384,000,000
2039....................................$395,500,000
2040....................................$407,400,000
2041....................................$419,600,000
2042....................................$432,200,000
2043....................................$445,100,000
Beginning July 1, 2021 and until July 1, 2022, subject to
the payment of amounts into the State and Local Sales Tax
Reform Fund, the Build Illinois Fund, the McCormick Place
Expansion Project Fund, the Illinois Tax Increment Fund, the
Energy Infrastructure Fund, and the Tax Compliance and
Administration Fund as provided in this Section, the
Department shall pay each month into the Road Fund the amount
estimated to represent 16% of the net revenue realized from
the taxes imposed on motor fuel and gasohol. Beginning July 1,
2022 and until July 1, 2023, subject to the payment of amounts
into the State and Local Sales Tax Reform Fund, the Build
Illinois Fund, the McCormick Place Expansion Project Fund, the
Illinois Tax Increment Fund, the Energy Infrastructure Fund,
and the Tax Compliance and Administration Fund as provided in
this Section, the Department shall pay each month into the
Road Fund the amount estimated to represent 32% of the net
revenue realized from the taxes imposed on motor fuel and
gasohol. Beginning July 1, 2023 and until July 1, 2024,
subject to the payment of amounts into the State and Local


Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
Place Expansion Project Fund, the Illinois Tax Increment Fund,
the Energy Infrastructure Fund, and the Tax Compliance and
Administration Fund as provided in this Section, the
Department shall pay each month into the Road Fund the amount
estimated to represent 48% of the net revenue realized from
the taxes imposed on motor fuel and gasohol. Beginning July 1,
2024 and until July 1, 2025, subject to the payment of amounts
into the State and Local Sales Tax Reform Fund, the Build
Illinois Fund, the McCormick Place Expansion Project Fund, the
Illinois Tax Increment Fund, the Energy Infrastructure Fund,
and the Tax Compliance and Administration Fund as provided in
this Section, the Department shall pay each month into the
Road Fund the amount estimated to represent 64% of the net
revenue realized from the taxes imposed on motor fuel and
gasohol. Beginning on July 1, 2025, subject to the payment of
amounts into the State and Local Sales Tax Reform Fund, the
Build Illinois Fund, the McCormick Place Expansion Project
Fund, the Illinois Tax Increment Fund, the Energy
Infrastructure Fund, and the Tax Compliance and Administration
Fund as provided in this Section, the Department shall pay
each month into the Road Fund the amount estimated to
represent 80% of the net revenue realized from the taxes
imposed on motor fuel and gasohol. As used in this paragraph
"motor fuel" has the meaning given to that term in Section 1.1
of the Motor Fuel Tax Law, and "gasohol" has the meaning given


to that term in Section 3-40 of the Use Tax Act.
Of the remainder of the moneys received by the Department
pursuant to this Act, 75% thereof shall be paid into the
General Revenue Fund of the State Treasury and 25% shall be
reserved in a special account and used only for the transfer to
the Common School Fund as part of the monthly transfer from the
General Revenue Fund in accordance with Section 8a of the
State Finance Act.
As soon as possible after the first day of each month, upon
certification of the Department of Revenue, the Comptroller
shall order transferred and the Treasurer shall transfer from
the General Revenue Fund to the Motor Fuel Tax Fund an amount
equal to 1.7% of 80% of the net revenue realized under this Act
for the second preceding month. Beginning April 1, 2000, this
transfer is no longer required and shall not be made.
Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
(Source: P.A. 101-10, Article 15, Section 15-15, eff. 6-5-19;
101-10, Article 25, Section 25-110, eff. 6-5-19; 101-27, eff.
6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)
Section 2-50. The Service Occupation Tax Act is amended by
changing Section 9 as follows:


(35 ILCS 115/9) (from Ch. 120, par. 439.109)
Sec. 9. Each serviceman required or authorized to collect
the tax herein imposed shall pay to the Department the amount
of such tax at the time when he is required to file his return
for the period during which such tax was collectible, less a
discount of 2.1% prior to January 1, 1990, and 1.75% on and
after January 1, 1990, or $5 per calendar year, whichever is
greater, which is allowed to reimburse the serviceman for
expenses incurred in collecting the tax, keeping records,
preparing and filing returns, remitting the tax and supplying
data to the Department on request. When determining the
discount allowed under this Section, servicemen shall include
the amount of tax that would have been due at the 1% rate but
for the 0% rate imposed under this amendatory Act of the 102nd
General Assembly. The discount under this Section is not
allowed for the 1.25% portion of taxes paid on aviation fuel
that is subject to the revenue use requirements of 49 U.S.C.
47107(b) and 49 U.S.C. 47133. The discount allowed under this
Section is allowed only for returns that are filed in the
manner required by this Act. The Department may disallow the
discount for servicemen whose certificate of registration is
revoked at the time the return is filed, but only if the
Department's decision to revoke the certificate of
registration has become final.
Where such tangible personal property is sold under a


conditional sales contract, or under any other form of sale
wherein the payment of the principal sum, or a part thereof, is
extended beyond the close of the period for which the return is
filed, the serviceman, in collecting the tax may collect, for
each tax return period, only the tax applicable to the part of
the selling price actually received during such tax return
period.
Except as provided hereinafter in this Section, on or
before the twentieth day of each calendar month, such
serviceman shall file a return for the preceding calendar
month in accordance with reasonable rules and regulations to
be promulgated by the Department of Revenue. Such return shall
be filed on a form prescribed by the Department and shall
contain such information as the Department may reasonably
require. The return shall include the gross receipts which
were received during the preceding calendar month or quarter
on the following items upon which tax would have been due but
for the 0% rate imposed under this amendatory Act of the 102nd
General Assembly: (i) food for human consumption that is to be
consumed off the premises where it is sold (other than
alcoholic beverages, food consisting of or infused with adult
use cannabis, soft drinks, and food that has been prepared for
immediate consumption); and (ii) food prepared for immediate
consumption and transferred incident to a sale of service
subject to this Act or the Service Use Tax Act by an entity
licensed under the Hospital Licensing Act, the Nursing Home


Care Act, the Assisted Living and Shared Housing Act, the
ID/DD Community Care Act, the MC/DD Act, the Specialized
Mental Health Rehabilitation Act of 2013, or the Child Care
Act of 1969, or an entity that holds a permit issued pursuant
to the Life Care Facilities Act. The return shall also include
the amount of tax that would have been due on the items listed
in the previous sentence but for the 0% rate imposed under this
amendatory Act of the 102nd General Assembly.
On and after January 1, 2018, with respect to servicemen
whose annual gross receipts average $20,000 or more, all
returns required to be filed pursuant to this Act shall be
filed electronically. Servicemen who demonstrate that they do
not have access to the Internet or demonstrate hardship in
filing electronically may petition the Department to waive the
electronic filing requirement.
The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter. The
taxpayer shall also file a return with the Department for each
of the first two months of each calendar quarter, on or before
the twentieth day of the following calendar month, stating:
1. The name of the seller;
2. The address of the principal place of business from
which he engages in business as a serviceman in this
State;


3. The total amount of taxable receipts received by
him during the preceding calendar month, including
receipts from charge and time sales, but less all
deductions allowed by law;
4. The amount of credit provided in Section 2d of this
Act;
5. The amount of tax due;
5-5. The signature of the taxpayer; and
6. Such other reasonable information as the Department
may require.
Each serviceman required or authorized to collect the tax
herein imposed on aviation fuel acquired as an incident to the
purchase of a service in this State during the preceding
calendar month shall, instead of reporting and paying tax as
otherwise required by this Section, report and pay such tax on
a separate aviation fuel tax return. The requirements related
to the return shall be as otherwise provided in this Section.
Notwithstanding any other provisions of this Act to the
contrary, servicemen transferring aviation fuel incident to
sales of service shall file all aviation fuel tax returns and
shall make all aviation fuel tax payments by electronic means
in the manner and form required by the Department. For
purposes of this Section, "aviation fuel" means jet fuel and
aviation gasoline.
If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,


the return shall be considered valid and any amount shown to be
due on the return shall be deemed assessed.
Notwithstanding any other provision of this Act to the
contrary, servicemen subject to tax on cannabis shall file all
cannabis tax returns and shall make all cannabis tax payments
by electronic means in the manner and form required by the
Department.
Prior to October 1, 2003, and on and after September 1,
2004 a serviceman may accept a Manufacturer's Purchase Credit
certification from a purchaser in satisfaction of Service Use
Tax as provided in Section 3-70 of the Service Use Tax Act if
the purchaser provides the appropriate documentation as
required by Section 3-70 of the Service Use Tax Act. A
Manufacturer's Purchase Credit certification, accepted prior
to October 1, 2003 or on or after September 1, 2004 by a
serviceman as provided in Section 3-70 of the Service Use Tax
Act, may be used by that serviceman to satisfy Service
Occupation Tax liability in the amount claimed in the
certification, not to exceed 6.25% of the receipts subject to
tax from a qualifying purchase. A Manufacturer's Purchase
Credit reported on any original or amended return filed under
this Act after October 20, 2003 for reporting periods prior to
September 1, 2004 shall be disallowed. Manufacturer's Purchase
Credit reported on annual returns due on or after January 1,
2005 will be disallowed for periods prior to September 1,
2004. No Manufacturer's Purchase Credit may be used after


September 30, 2003 through August 31, 2004 to satisfy any tax
liability imposed under this Act, including any audit
liability.
If the serviceman's average monthly tax liability to the
Department does not exceed $200, the Department may authorize
his returns to be filed on a quarter annual basis, with the
return for January, February and March of a given year being
due by April 20 of such year; with the return for April, May
and June of a given year being due by July 20 of such year;
with the return for July, August and September of a given year
being due by October 20 of such year, and with the return for
October, November and December of a given year being due by
January 20 of the following year.
If the serviceman's average monthly tax liability to the
Department does not exceed $50, the Department may authorize
his returns to be filed on an annual basis, with the return for
a given year being due by January 20 of the following year.
Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as
monthly returns.
Notwithstanding any other provision in this Act concerning
the time within which a serviceman may file his return, in the
case of any serviceman who ceases to engage in a kind of
business which makes him responsible for filing returns under
this Act, such serviceman shall file a final return under this
Act with the Department not more than 1 month after


discontinuing such business.
Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who has
an average monthly tax liability of $100,000 or more shall
make all payments required by rules of the Department by
electronic funds transfer. Beginning October 1, 1995, a
taxpayer who has an average monthly tax liability of $50,000
or more shall make all payments required by rules of the
Department by electronic funds transfer. Beginning October 1,
2000, a taxpayer who has an annual tax liability of $200,000 or
more shall make all payments required by rules of the
Department by electronic funds transfer. The term "annual tax
liability" shall be the sum of the taxpayer's liabilities
under this Act, and under all other State and local occupation
and use tax laws administered by the Department, for the
immediately preceding calendar year. The term "average monthly
tax liability" means the sum of the taxpayer's liabilities
under this Act, and under all other State and local occupation
and use tax laws administered by the Department, for the
immediately preceding calendar year divided by 12. Beginning
on October 1, 2002, a taxpayer who has a tax liability in the
amount set forth in subsection (b) of Section 2505-210 of the
Department of Revenue Law shall make all payments required by
rules of the Department by electronic funds transfer.


Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make
payments by electronic funds transfer. All taxpayers required
to make payments by electronic funds transfer shall make those
payments for a minimum of one year beginning on October 1.
Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
All taxpayers required to make payment by electronic funds
transfer and any taxpayers authorized to voluntarily make
payments by electronic funds transfer shall make those
payments in the manner authorized by the Department.
The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
Where a serviceman collects the tax with respect to the
selling price of tangible personal property which he sells and
the purchaser thereafter returns such tangible personal
property and the serviceman refunds the selling price thereof
to the purchaser, such serviceman shall also refund, to the
purchaser, the tax so collected from the purchaser. When
filing his return for the period in which he refunds such tax
to the purchaser, the serviceman may deduct the amount of the
tax so refunded by him to the purchaser from any other Service
Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
Use Tax which such serviceman may be required to pay or remit


to the Department, as shown by such return, provided that the
amount of the tax to be deducted shall previously have been
remitted to the Department by such serviceman. If the
serviceman shall not previously have remitted the amount of
such tax to the Department, he shall be entitled to no
deduction hereunder upon refunding such tax to the purchaser.
If experience indicates such action to be practicable, the
Department may prescribe and furnish a combination or joint
return which will enable servicemen, who are required to file
returns hereunder and also under the Retailers' Occupation Tax
Act, the Use Tax Act or the Service Use Tax Act, to furnish all
the return information required by all said Acts on the one
form.
Where the serviceman has more than one business registered
with the Department under separate registrations hereunder,
such serviceman shall file separate returns for each
registered business.
Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund the revenue realized
for the preceding month from the 1% tax imposed under this Act.
Beginning January 1, 1990, each month the Department shall
pay into the County and Mass Transit District Fund 4% of the
revenue realized for the preceding month from the 6.25%
general rate on sales of tangible personal property other than
aviation fuel sold on or after December 1, 2019. This
exception for aviation fuel only applies for so long as the


revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
47133 are binding on the State.
Beginning August 1, 2000, each month the Department shall
pay into the County and Mass Transit District Fund 20% of the
net revenue realized for the preceding month from the 1.25%
rate on the selling price of motor fuel and gasohol.
Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund 16% of the revenue
realized for the preceding month from the 6.25% general rate
on transfers of tangible personal property other than aviation
fuel sold on or after December 1, 2019. This exception for
aviation fuel only applies for so long as the revenue use
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
binding on the State.
For aviation fuel sold on or after December 1, 2019, each
month the Department shall pay into the State Aviation Program
Fund 20% of the net revenue realized for the preceding month
from the 6.25% general rate on the selling price of aviation
fuel, less an amount estimated by the Department to be
required for refunds of the 20% portion of the tax on aviation
fuel under this Act, which amount shall be deposited into the
Aviation Fuel Sales Tax Refund Fund. The Department shall only
pay moneys into the State Aviation Program Fund and the
Aviation Fuel Sales Tax Refund Fund under this Act for so long
as the revenue use requirements of 49 U.S.C. 47107(b) and 49
U.S.C. 47133 are binding on the State.


Beginning August 1, 2000, each month the Department shall
pay into the Local Government Tax Fund 80% of the net revenue
realized for the preceding month from the 1.25% rate on the
selling price of motor fuel and gasohol.
Beginning October 1, 2009, each month the Department shall
pay into the Capital Projects Fund an amount that is equal to
an amount estimated by the Department to represent 80% of the
net revenue realized for the preceding month from the sale of
candy, grooming and hygiene products, and soft drinks that had
been taxed at a rate of 1% prior to September 1, 2009 but that
are now taxed at 6.25%.
Beginning July 1, 2013, each month the Department shall
pay into the Underground Storage Tank Fund from the proceeds
collected under this Act, the Use Tax Act, the Service Use Tax
Act, and the Retailers' Occupation Tax Act an amount equal to
the average monthly deficit in the Underground Storage Tank
Fund during the prior year, as certified annually by the
Illinois Environmental Protection Agency, but the total
payment into the Underground Storage Tank Fund under this Act,
the Use Tax Act, the Service Use Tax Act, and the Retailers'
Occupation Tax Act shall not exceed $18,000,000 in any State
fiscal year. As used in this paragraph, the "average monthly
deficit" shall be equal to the difference between the average
monthly claims for payment by the fund and the average monthly
revenues deposited into the fund, excluding payments made
pursuant to this paragraph.


Beginning July 1, 2015, of the remainder of the moneys
received by the Department under the Use Tax Act, the Service
Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
each month the Department shall deposit $500,000 into the
State Crime Laboratory Fund.
Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into the
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
and after July 1, 1989, 3.8% thereof shall be paid into the
Build Illinois Fund; provided, however, that if in any fiscal
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
may be, of the moneys received by the Department and required
to be paid into the Build Illinois Fund pursuant to Section 3
of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
Act, Section 9 of the Service Use Tax Act, and Section 9 of the
Service Occupation Tax Act, such Acts being hereinafter called
the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
may be, of moneys being hereinafter called the "Tax Act
Amount", and (2) the amount transferred to the Build Illinois
Fund from the State and Local Sales Tax Reform Fund shall be
less than the Annual Specified Amount (as defined in Section 3
of the Retailers' Occupation Tax Act), an amount equal to the
difference shall be immediately paid into the Build Illinois
Fund from other moneys received by the Department pursuant to
the Tax Acts; and further provided, that if on the last
business day of any month the sum of (1) the Tax Act Amount


required to be deposited into the Build Illinois Account in
the Build Illinois Fund during such month and (2) the amount
transferred during such month to the Build Illinois Fund from
the State and Local Sales Tax Reform Fund shall have been less
than 1/12 of the Annual Specified Amount, an amount equal to
the difference shall be immediately paid into the Build
Illinois Fund from other moneys received by the Department
pursuant to the Tax Acts; and, further provided, that in no
event shall the payments required under the preceding proviso
result in aggregate payments into the Build Illinois Fund
pursuant to this clause (b) for any fiscal year in excess of
the greater of (i) the Tax Act Amount or (ii) the Annual
Specified Amount for such fiscal year; and, further provided,
that the amounts payable into the Build Illinois Fund under
this clause (b) shall be payable only until such time as the
aggregate amount on deposit under each trust indenture
securing Bonds issued and outstanding pursuant to the Build
Illinois Bond Act is sufficient, taking into account any
future investment income, to fully provide, in accordance with
such indenture, for the defeasance of or the payment of the
principal of, premium, if any, and interest on the Bonds
secured by such indenture and on any Bonds expected to be
issued thereafter and all fees and costs payable with respect
thereto, all as certified by the Director of the Bureau of the
Budget (now Governor's Office of Management and Budget). If on
the last business day of any month in which Bonds are


outstanding pursuant to the Build Illinois Bond Act, the
aggregate of the moneys deposited in the Build Illinois Bond
Account in the Build Illinois Fund in such month shall be less
than the amount required to be transferred in such month from
the Build Illinois Bond Account to the Build Illinois Bond
Retirement and Interest Fund pursuant to Section 13 of the
Build Illinois Bond Act, an amount equal to such deficiency
shall be immediately paid from other moneys received by the
Department pursuant to the Tax Acts to the Build Illinois
Fund; provided, however, that any amounts paid to the Build
Illinois Fund in any fiscal year pursuant to this sentence
shall be deemed to constitute payments pursuant to clause (b)
of the preceding sentence and shall reduce the amount
otherwise payable for such fiscal year pursuant to clause (b)
of the preceding sentence. The moneys received by the
Department pursuant to this Act and required to be deposited
into the Build Illinois Fund are subject to the pledge, claim
and charge set forth in Section 12 of the Build Illinois Bond
Act.
Subject to payment of amounts into the Build Illinois Fund
as provided in the preceding paragraph or in any amendment
thereto hereafter enacted, the following specified monthly
installment of the amount requested in the certificate of the
Chairman of the Metropolitan Pier and Exposition Authority
provided under Section 8.25f of the State Finance Act, but not
in excess of the sums designated as "Total Deposit", shall be


deposited in the aggregate from collections under Section 9 of
the Use Tax Act, Section 9 of the Service Use Tax Act, Section
9 of the Service Occupation Tax Act, and Section 3 of the
Retailers' Occupation Tax Act into the McCormick Place
Expansion Project Fund in the specified fiscal years.
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
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


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


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
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

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


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.
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.
Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act, plus cumulative deficiencies in the deposits
required under this Section for previous months and years,
shall be deposited into the McCormick Place Expansion Project
Fund, until the full amount requested for the fiscal year, but
not in excess of the amount specified above as "Total
Deposit", has been deposited.
Subject to payment of amounts into the Capital Projects
Fund, the Build Illinois Fund, and the McCormick Place
Expansion Project Fund pursuant to the preceding paragraphs or
in any amendments thereto hereafter enacted, for aviation fuel
sold on or after December 1, 2019, the Department shall each
month deposit into the Aviation Fuel Sales Tax Refund Fund an

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.


amount estimated by the Department to be required for refunds
of the 80% portion of the tax on aviation fuel under this Act.
The Department shall only deposit moneys into the Aviation
Fuel Sales Tax Refund Fund under this paragraph for so long as
the revenue use requirements of 49 U.S.C. 47107(b) and 49
U.S.C. 47133 are binding on the State.
Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning July 1, 1993 and ending on September 30,
2013, the Department shall each month pay into the Illinois
Tax Increment Fund 0.27% of 80% of the net revenue realized for
the preceding month from the 6.25% general rate on the selling
price of tangible personal property.
Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning with the receipt of the first report of
taxes paid by an eligible business and continuing for a
25-year period, the Department shall each month pay into the
Energy Infrastructure Fund 80% of the net revenue realized
from the 6.25% general rate on the selling price of
Illinois-mined coal that was sold to an eligible business. For
purposes of this paragraph, the term "eligible business" means
a new electric generating facility certified pursuant to
Section 605-332 of the Department of Commerce and Economic


Opportunity Law of the Civil Administrative Code of Illinois.
Subject to payment of amounts into the Build Illinois
Fund, the McCormick Place Expansion Project Fund, and the
Illinois Tax Increment Fund, and the Energy Infrastructure
Fund pursuant to the preceding paragraphs or in any amendments
to this Section hereafter enacted, beginning on the first day
of the first calendar month to occur on or after August 26,
2014 (the effective date of Public Act 98-1098), each month,
from the collections made under Section 9 of the Use Tax Act,
Section 9 of the Service Use Tax Act, Section 9 of the Service
Occupation Tax Act, and Section 3 of the Retailers' Occupation
Tax Act, the Department shall pay into the Tax Compliance and
Administration Fund, to be used, subject to appropriation, to
fund additional auditors and compliance personnel at the
Department of Revenue, an amount equal to 1/12 of 5% of 80% of
the cash receipts collected during the preceding fiscal year
by the Audit Bureau of the Department under the Use Tax Act,
the Service Use Tax Act, the Service Occupation Tax Act, the
Retailers' Occupation Tax Act, and associated local occupation
and use taxes administered by the Department.
Subject to payments of amounts into the Build Illinois
Fund, the McCormick Place Expansion Project Fund, the Illinois
Tax Increment Fund, the Energy Infrastructure Fund, and the
Tax Compliance and Administration Fund as provided in this
Section, beginning on July 1, 2018 the Department shall pay
each month into the Downstate Public Transportation Fund the


moneys required to be so paid under Section 2-3 of the
Downstate Public Transportation Act.
Subject to successful execution and delivery of a
public-private agreement between the public agency and private
entity and completion of the civic build, beginning on July 1,
2023, of the remainder of the moneys received by the
Department under the Use Tax Act, the Service Use Tax Act, the
Service Occupation Tax Act, and this Act, the Department shall
deposit the following specified deposits in the aggregate from
collections under the Use Tax Act, the Service Use Tax Act, the
Service Occupation Tax Act, and the Retailers' Occupation Tax
Act, as required under Section 8.25g of the State Finance Act
for distribution consistent with the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
The moneys received by the Department pursuant to this Act and
required to be deposited into the Civic and Transit
Infrastructure Fund are subject to the pledge, claim and
charge set forth in Section 25-55 of the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
As used in this paragraph, "civic build", "private entity",
"public-private agreement", and "public agency" have the
meanings provided in Section 25-10 of the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
Fiscal Year............................Total Deposit
2024....................................$200,000,000
2025....................................$206,000,000


2026....................................$212,200,000
2027....................................$218,500,000
2028....................................$225,100,000
2029....................................$288,700,000
2030....................................$298,900,000
2031....................................$309,300,000
2032....................................$320,100,000
2033....................................$331,200,000
2034....................................$341,200,000
2035....................................$351,400,000
2036....................................$361,900,000
2037....................................$372,800,000
2038....................................$384,000,000
2039....................................$395,500,000
2040....................................$407,400,000
2041....................................$419,600,000
2042....................................$432,200,000
2043....................................$445,100,000
Beginning July 1, 2021 and until July 1, 2022, subject to
the payment of amounts into the County and Mass Transit
District Fund, the Local Government Tax Fund, the Build
Illinois Fund, the McCormick Place Expansion Project Fund, the
Illinois Tax Increment Fund, the Energy Infrastructure Fund,
and the Tax Compliance and Administration Fund as provided in
this Section, the Department shall pay each month into the
Road Fund the amount estimated to represent 16% of the net


revenue realized from the taxes imposed on motor fuel and
gasohol. Beginning July 1, 2022 and until July 1, 2023,
subject to the payment of amounts into the County and Mass
Transit District Fund, the Local Government Tax Fund, the
Build Illinois Fund, the McCormick Place Expansion Project
Fund, the Illinois Tax Increment Fund, the Energy
Infrastructure Fund, and the Tax Compliance and Administration
Fund as provided in this Section, the Department shall pay
each month into the Road Fund the amount estimated to
represent 32% of the net revenue realized from the taxes
imposed on motor fuel and gasohol. Beginning July 1, 2023 and
until July 1, 2024, subject to the payment of amounts into the
County and Mass Transit District Fund, the Local Government
Tax Fund, the Build Illinois Fund, the McCormick Place
Expansion Project Fund, the Illinois Tax Increment Fund, the
Energy Infrastructure Fund, and the Tax Compliance and
Administration Fund as provided in this Section, the
Department shall pay each month into the Road Fund the amount
estimated to represent 48% of the net revenue realized from
the taxes imposed on motor fuel and gasohol. Beginning July 1,
2024 and until July 1, 2025, subject to the payment of amounts
into the County and Mass Transit District Fund, the Local
Government Tax Fund, the Build Illinois Fund, the McCormick
Place Expansion Project Fund, the Illinois Tax Increment Fund,
the Energy Infrastructure Fund, and the Tax Compliance and
Administration Fund as provided in this Section, the


Department shall pay each month into the Road Fund the amount
estimated to represent 64% of the net revenue realized from
the taxes imposed on motor fuel and gasohol. Beginning on July
1, 2025, subject to the payment of amounts into the County and
Mass Transit District Fund, the Local Government Tax Fund, the
Build Illinois Fund, the McCormick Place Expansion Project
Fund, the Illinois Tax Increment Fund, the Energy
Infrastructure Fund, and the Tax Compliance and Administration
Fund as provided in this Section, the Department shall pay
each month into the Road Fund the amount estimated to
represent 80% of the net revenue realized from the taxes
imposed on motor fuel and gasohol. As used in this paragraph
"motor fuel" has the meaning given to that term in Section 1.1
of the Motor Fuel Tax Law, and "gasohol" has the meaning given
to that term in Section 3-40 of the Use Tax Act.
Of the remainder of the moneys received by the Department
pursuant to this Act, 75% shall be paid into the General
Revenue Fund of the State Treasury and 25% shall be reserved in
a special account and used only for the transfer to the Common
School Fund as part of the monthly transfer from the General
Revenue Fund in accordance with Section 8a of the State
Finance Act.
The Department may, upon separate written notice to a
taxpayer, require the taxpayer to prepare and file with the
Department on a form prescribed by the Department within not
less than 60 days after receipt of the notice an annual


information return for the tax year specified in the notice.
Such annual return to the Department shall include a statement
of gross receipts as shown by the taxpayer's last Federal
income tax return. If the total receipts of the business as
reported in the Federal income tax return do not agree with the
gross receipts reported to the Department of Revenue for the
same period, the taxpayer shall attach to his annual return a
schedule showing a reconciliation of the 2 amounts and the
reasons for the difference. The taxpayer's annual return to
the Department shall also disclose the cost of goods sold by
the taxpayer during the year covered by such return, opening
and closing inventories of such goods for such year, cost of
goods used from stock or taken from stock and given away by the
taxpayer during such year, pay roll information of the
taxpayer's business during such year and any additional
reasonable information which the Department deems would be
helpful in determining the accuracy of the monthly, quarterly
or annual returns filed by such taxpayer as hereinbefore
provided for in this Section.
If the annual information return required by this Section
is not filed when and as required, the taxpayer shall be liable
as follows:
(i) Until January 1, 1994, the taxpayer shall be
liable for a penalty equal to 1/6 of 1% of the tax due from
such taxpayer under this Act during the period to be
covered by the annual return for each month or fraction of


a month until such return is filed as required, the
penalty to be assessed and collected in the same manner as
any other penalty provided for in this Act.
(ii) On and after January 1, 1994, the taxpayer shall
be liable for a penalty as described in Section 3-4 of the
Uniform Penalty and Interest Act.
The chief executive officer, proprietor, owner or highest
ranking manager shall sign the annual return to certify the
accuracy of the information contained therein. Any person who
willfully signs the annual return containing false or
inaccurate information shall be guilty of perjury and punished
accordingly. The annual return form prescribed by the
Department shall include a warning that the person signing the
return may be liable for perjury.
The foregoing portion of this Section concerning the
filing of an annual information return shall not apply to a
serviceman who is not required to file an income tax return
with the United States Government.
As soon as possible after the first day of each month, upon
certification of the Department of Revenue, the Comptroller
shall order transferred and the Treasurer shall transfer from
the General Revenue Fund to the Motor Fuel Tax Fund an amount
equal to 1.7% of 80% of the net revenue realized under this Act
for the second preceding month. Beginning April 1, 2000, this
transfer is no longer required and shall not be made.
Net revenue realized for a month shall be the revenue


collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
For greater simplicity of administration, it shall be
permissible for manufacturers, importers and wholesalers whose
products are sold by numerous servicemen in Illinois, and who
wish to do so, to assume the responsibility for accounting and
paying to the Department all tax accruing under this Act with
respect to such sales, if the servicemen who are affected do
not make written objection to the Department to this
arrangement.
(Source: P.A. 101-10, Article 15, Section 15-20, eff. 6-5-19;
101-10, Article 25, Section 25-115, eff. 6-5-19; 101-27, eff.
6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)
Section 2-55. The Retailers' Occupation Tax Act is amended
by changing Section 3 as follows:
(35 ILCS 120/3) (from Ch. 120, par. 442)
Sec. 3. Except as provided in this Section, on or before
the twentieth day of each calendar month, every person engaged
in the business of selling tangible personal property at
retail in this State during the preceding calendar month shall
file a return with the Department, stating:
1. The name of the seller;


2. His residence address and the address of his
principal place of business and the address of the
principal place of business (if that is a different
address) from which he engages in the business of selling
tangible personal property at retail in this State;
3. Total amount of receipts received by him during the
preceding calendar month or quarter, as the case may be,
from sales of tangible personal property, and from
services furnished, by him during such preceding calendar
month or quarter;
4. Total amount received by him during the preceding
calendar month or quarter on charge and time sales of
tangible personal property, and from services furnished,
by him prior to the month or quarter for which the return
is filed;
5. Deductions allowed by law;
6. Gross receipts which were received by him during
the preceding calendar month or quarter and upon the basis
of which the tax is imposed, including gross receipts on
food for human consumption that is to be consumed off the
premises where it is sold (other than alcoholic beverages,
food consisting of or infused with adult use cannabis,
soft drinks, and food that has been prepared for immediate
consumption) which were received during the preceding
calendar month or quarter and upon which tax would have
been due but for the 0% rate imposed under Public Act


102-700 this amendatory Act of the 102nd General Assembly;
7. The amount of credit provided in Section 2d of this
Act;
8. The amount of tax due, including the amount of tax
that would have been due on food for human consumption
that is to be consumed off the premises where it is sold
(other than alcoholic beverages, food consisting of or
infused with adult use cannabis, soft drinks, and food
that has been prepared for immediate consumption) but for
the 0% rate imposed under Public Act 102-700 this
amendatory Act of the 102nd General Assembly;
9. The signature of the taxpayer; and
10. Such other reasonable information as the
Department may require.
On and after January 1, 2018, except for returns required
to be filed prior to January 1, 2023 for motor vehicles,
watercraft, aircraft, and trailers that are required to be
registered with an agency of this State, with respect to
retailers whose annual gross receipts average $20,000 or more,
all returns required to be filed pursuant to this Act shall be
filed electronically. On and after January 1, 2023, with
respect to retailers whose annual gross receipts average
$20,000 or more, all returns required to be filed pursuant to
this Act, including, but not limited to, returns for motor
vehicles, watercraft, aircraft, and trailers that are required
to be registered with an agency of this State, shall be filed


electronically. Retailers who demonstrate that they do not
have access to the Internet or demonstrate hardship in filing
electronically may petition the Department to waive the
electronic filing requirement.
If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to be
due on the return shall be deemed assessed.
Each return shall be accompanied by the statement of
prepaid tax issued pursuant to Section 2e for which credit is
claimed.
Prior to October 1, 2003, and on and after September 1,
2004 a retailer may accept a Manufacturer's Purchase Credit
certification from a purchaser in satisfaction of Use Tax as
provided in Section 3-85 of the Use Tax Act if the purchaser
provides the appropriate documentation as required by Section
3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
certification, accepted by a retailer prior to October 1, 2003
and on and after September 1, 2004 as provided in Section 3-85
of the Use Tax Act, may be used by that retailer to satisfy
Retailers' Occupation Tax liability in the amount claimed in
the certification, not to exceed 6.25% of the receipts subject
to tax from a qualifying purchase. A Manufacturer's Purchase
Credit reported on any original or amended return filed under
this Act after October 20, 2003 for reporting periods prior to
September 1, 2004 shall be disallowed. Manufacturer's Purchase


Credit reported on annual returns due on or after January 1,
2005 will be disallowed for periods prior to September 1,
2004. No Manufacturer's Purchase Credit may be used after
September 30, 2003 through August 31, 2004 to satisfy any tax
liability imposed under this Act, including any audit
liability.
The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter. The
taxpayer shall also file a return with the Department for each
of the first two months of each calendar quarter, on or before
the twentieth day of the following calendar month, stating:
1. The name of the seller;
2. The address of the principal place of business from
which he engages in the business of selling tangible
personal property at retail in this State;
3. The total amount of taxable receipts received by
him during the preceding calendar month from sales of
tangible personal property by him during such preceding
calendar month, including receipts from charge and time
sales, but less all deductions allowed by law;
4. The amount of credit provided in Section 2d of this
Act;
5. The amount of tax due; and
6. Such other reasonable information as the Department


may require.
Every person engaged in the business of selling aviation
fuel at retail in this State during the preceding calendar
month shall, instead of reporting and paying tax as otherwise
required by this Section, report and pay such tax on a separate
aviation fuel tax return. The requirements related to the
return shall be as otherwise provided in this Section.
Notwithstanding any other provisions of this Act to the
contrary, retailers selling aviation fuel shall file all
aviation fuel tax returns and shall make all aviation fuel tax
payments by electronic means in the manner and form required
by the Department. For purposes of this Section, "aviation
fuel" means jet fuel and aviation gasoline.
Beginning on October 1, 2003, any person who is not a
licensed distributor, importing distributor, or manufacturer,
as defined in the Liquor Control Act of 1934, but is engaged in
the business of selling, at retail, alcoholic liquor shall
file a statement with the Department of Revenue, in a format
and at a time prescribed by the Department, showing the total
amount paid for alcoholic liquor purchased during the
preceding month and such other information as is reasonably
required by the Department. The Department may adopt rules to
require that this statement be filed in an electronic or
telephonic format. Such rules may provide for exceptions from
the filing requirements of this paragraph. For the purposes of
this paragraph, the term "alcoholic liquor" shall have the


meaning prescribed in the Liquor Control Act of 1934.
Beginning on October 1, 2003, every distributor, importing
distributor, and manufacturer of alcoholic liquor as defined
in the Liquor Control Act of 1934, shall file a statement with
the Department of Revenue, no later than the 10th day of the
month for the preceding month during which transactions
occurred, by electronic means, showing the total amount of
gross receipts from the sale of alcoholic liquor sold or
distributed during the preceding month to purchasers;
identifying the purchaser to whom it was sold or distributed;
the purchaser's tax registration number; and such other
information reasonably required by the Department. A
distributor, importing distributor, or manufacturer of
alcoholic liquor must personally deliver, mail, or provide by
electronic means to each retailer listed on the monthly
statement a report containing a cumulative total of that
distributor's, importing distributor's, or manufacturer's
total sales of alcoholic liquor to that retailer no later than
the 10th day of the month for the preceding month during which
the transaction occurred. The distributor, importing
distributor, or manufacturer shall notify the retailer as to
the method by which the distributor, importing distributor, or
manufacturer will provide the sales information. If the
retailer is unable to receive the sales information by
electronic means, the distributor, importing distributor, or
manufacturer shall furnish the sales information by personal


delivery or by mail. For purposes of this paragraph, the term
"electronic means" includes, but is not limited to, the use of
a secure Internet website, e-mail, or facsimile.
If a total amount of less than $1 is payable, refundable or
creditable, such amount shall be disregarded if it is less
than 50 cents and shall be increased to $1 if it is 50 cents or
more.
Notwithstanding any other provision of this Act to the
contrary, retailers subject to tax on cannabis shall file all
cannabis tax returns and shall make all cannabis tax payments
by electronic means in the manner and form required by the
Department.
Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who has
an average monthly tax liability of $100,000 or more shall
make all payments required by rules of the Department by
electronic funds transfer. Beginning October 1, 1995, a
taxpayer who has an average monthly tax liability of $50,000
or more shall make all payments required by rules of the
Department by electronic funds transfer. Beginning October 1,
2000, a taxpayer who has an annual tax liability of $200,000 or
more shall make all payments required by rules of the
Department by electronic funds transfer. The term "annual tax
liability" shall be the sum of the taxpayer's liabilities


under this Act, and under all other State and local occupation
and use tax laws administered by the Department, for the
immediately preceding calendar year. The term "average monthly
tax liability" shall be the sum of the taxpayer's liabilities
under this Act, and under all other State and local occupation
and use tax laws administered by the Department, for the
immediately preceding calendar year divided by 12. Beginning
on October 1, 2002, a taxpayer who has a tax liability in the
amount set forth in subsection (b) of Section 2505-210 of the
Department of Revenue Law shall make all payments required by
rules of the Department by electronic funds transfer.
Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make
payments by electronic funds transfer. All taxpayers required
to make payments by electronic funds transfer shall make those
payments for a minimum of one year beginning on October 1.
Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
All taxpayers required to make payment by electronic funds
transfer and any taxpayers authorized to voluntarily make
payments by electronic funds transfer shall make those
payments in the manner authorized by the Department.
The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.


Any amount which is required to be shown or reported on any
return or other document under this Act shall, if such amount
is not a whole-dollar amount, be increased to the nearest
whole-dollar amount in any case where the fractional part of a
dollar is 50 cents or more, and decreased to the nearest
whole-dollar amount where the fractional part of a dollar is
less than 50 cents.
If the retailer is otherwise required to file a monthly
return and if the retailer's average monthly tax liability to
the Department does not exceed $200, the Department may
authorize his returns to be filed on a quarter annual basis,
with the return for January, February and March of a given year
being due by April 20 of such year; with the return for April,
May and June of a given year being due by July 20 of such year;
with the return for July, August and September of a given year
being due by October 20 of such year, and with the return for
October, November and December of a given year being due by
January 20 of the following year.
If the retailer is otherwise required to file a monthly or
quarterly return and if the retailer's average monthly tax
liability with the Department does not exceed $50, the
Department may authorize his returns to be filed on an annual
basis, with the return for a given year being due by January 20
of the following year.
Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as


monthly returns.
Notwithstanding any other provision in this Act concerning
the time within which a retailer may file his return, in the
case of any retailer who ceases to engage in a kind of business
which makes him responsible for filing returns under this Act,
such retailer shall file a final return under this Act with the
Department not more than one month after discontinuing such
business.
Where the same person has more than one business
registered with the Department under separate registrations
under this Act, such person may not file each return that is
due as a single return covering all such registered
businesses, but shall file separate returns for each such
registered business.
In addition, with respect to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered with
an agency of this State, except as otherwise provided in this
Section, every retailer selling this kind of tangible personal
property shall file, with the Department, upon a form to be
prescribed and supplied by the Department, a separate return
for each such item of tangible personal property which the
retailer sells, except that if, in the same transaction, (i) a
retailer of aircraft, watercraft, motor vehicles or trailers
transfers more than one aircraft, watercraft, motor vehicle or
trailer to another aircraft, watercraft, motor vehicle
retailer or trailer retailer for the purpose of resale or (ii)


a retailer of aircraft, watercraft, motor vehicles, or
trailers transfers more than one aircraft, watercraft, motor
vehicle, or trailer to a purchaser for use as a qualifying
rolling stock as provided in Section 2-5 of this Act, then that
seller may report the transfer of all aircraft, watercraft,
motor vehicles or trailers involved in that transaction to the
Department on the same uniform invoice-transaction reporting
return form. For purposes of this Section, "watercraft" means
a Class 2, Class 3, or Class 4 watercraft as defined in Section
3-2 of the Boat Registration and Safety Act, a personal
watercraft, or any boat equipped with an inboard motor.
In addition, with respect to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered with
an agency of this State, every person who is engaged in the
business of leasing or renting such items and who, in
connection with such business, sells any such item to a
retailer for the purpose of resale is, notwithstanding any
other provision of this Section to the contrary, authorized to
meet the return-filing requirement of this Act by reporting
the transfer of all the aircraft, watercraft, motor vehicles,
or trailers transferred for resale during a month to the
Department on the same uniform invoice-transaction reporting
return form on or before the 20th of the month following the
month in which the transfer takes place. Notwithstanding any
other provision of this Act to the contrary, all returns filed
under this paragraph must be filed by electronic means in the


manner and form as required by the Department.
Any retailer who sells only motor vehicles, watercraft,
aircraft, or trailers that are required to be registered with
an agency of this State, so that all retailers' occupation tax
liability is required to be reported, and is reported, on such
transaction reporting returns and who is not otherwise
required to file monthly or quarterly returns, need not file
monthly or quarterly returns. However, those retailers shall
be required to file returns on an annual basis.
The transaction reporting return, in the case of motor
vehicles or trailers that are required to be registered with
an agency of this State, shall be the same document as the
Uniform Invoice referred to in Section 5-402 of the Illinois
Vehicle Code and must show the name and address of the seller;
the name and address of the purchaser; the amount of the
selling price including the amount allowed by the retailer for
traded-in property, if any; the amount allowed by the retailer
for the traded-in tangible personal property, if any, to the
extent to which Section 1 of this Act allows an exemption for
the value of traded-in property; the balance payable after
deducting such trade-in allowance from the total selling
price; the amount of tax due from the retailer with respect to
such transaction; the amount of tax collected from the
purchaser by the retailer on such transaction (or satisfactory
evidence that such tax is not due in that particular instance,
if that is claimed to be the fact); the place and date of the


sale; a sufficient identification of the property sold; such
other information as is required in Section 5-402 of the
Illinois Vehicle Code, and such other information as the
Department may reasonably require.
The transaction reporting return in the case of watercraft
or aircraft must show the name and address of the seller; the
name and address of the purchaser; the amount of the selling
price including the amount allowed by the retailer for
traded-in property, if any; the amount allowed by the retailer
for the traded-in tangible personal property, if any, to the
extent to which Section 1 of this Act allows an exemption for
the value of traded-in property; the balance payable after
deducting such trade-in allowance from the total selling
price; the amount of tax due from the retailer with respect to
such transaction; the amount of tax collected from the
purchaser by the retailer on such transaction (or satisfactory
evidence that such tax is not due in that particular instance,
if that is claimed to be the fact); the place and date of the
sale, a sufficient identification of the property sold, and
such other information as the Department may reasonably
require.
Such transaction reporting return shall be filed not later
than 20 days after the day of delivery of the item that is
being sold, but may be filed by the retailer at any time sooner
than that if he chooses to do so. The transaction reporting
return and tax remittance or proof of exemption from the


Illinois use tax may be transmitted to the Department by way of
the State agency with which, or State officer with whom the
tangible personal property must be titled or registered (if
titling or registration is required) if the Department and
such agency or State officer determine that this procedure
will expedite the processing of applications for title or
registration.
With each such transaction reporting return, the retailer
shall remit the proper amount of tax due (or shall submit
satisfactory evidence that the sale is not taxable if that is
the case), to the Department or its agents, whereupon the
Department shall issue, in the purchaser's name, a use tax
receipt (or a certificate of exemption if the Department is
satisfied that the particular sale is tax exempt) which such
purchaser may submit to the agency with which, or State
officer with whom, he must title or register the tangible
personal property that is involved (if titling or registration
is required) in support of such purchaser's application for an
Illinois certificate or other evidence of title or
registration to such tangible personal property.
No retailer's failure or refusal to remit tax under this
Act precludes a user, who has paid the proper tax to the
retailer, from obtaining his certificate of title or other
evidence of title or registration (if titling or registration
is required) upon satisfying the Department that such user has
paid the proper tax (if tax is due) to the retailer. The


Department shall adopt appropriate rules to carry out the
mandate of this paragraph.
If the user who would otherwise pay tax to the retailer
wants the transaction reporting return filed and the payment
of the tax or proof of exemption made to the Department before
the retailer is willing to take these actions and such user has
not paid the tax to the retailer, such user may certify to the
fact of such delay by the retailer and may (upon the Department
being satisfied of the truth of such certification) transmit
the information required by the transaction reporting return
and the remittance for tax or proof of exemption directly to
the Department and obtain his tax receipt or exemption
determination, in which event the transaction reporting return
and tax remittance (if a tax payment was required) shall be
credited by the Department to the proper retailer's account
with the Department, but without the 2.1% or 1.75% discount
provided for in this Section being allowed. When the user pays
the tax directly to the Department, he shall pay the tax in the
same amount and in the same form in which it would be remitted
if the tax had been remitted to the Department by the retailer.
Refunds made by the seller during the preceding return
period to purchasers, on account of tangible personal property
returned to the seller, shall be allowed as a deduction under
subdivision 5 of his monthly or quarterly return, as the case
may be, in case the seller had theretofore included the
receipts from the sale of such tangible personal property in a


return filed by him and had paid the tax imposed by this Act
with respect to such receipts.
Where the seller is a corporation, the return filed on
behalf of such corporation shall be signed by the president,
vice-president, secretary or treasurer or by the properly
accredited agent of such corporation.
Where the seller is a limited liability company, the
return filed on behalf of the limited liability company shall
be signed by a manager, member, or properly accredited agent
of the limited liability company.
Except as provided in this Section, the retailer filing
the return under this Section shall, at the time of filing such
return, pay to the Department the amount of tax imposed by this
Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
on and after January 1, 1990, or $5 per calendar year,
whichever is greater, which is allowed to reimburse the
retailer for the expenses incurred in keeping records,
preparing and filing returns, remitting the tax and supplying
data to the Department on request. On and after January 1,
2021, a certified service provider, as defined in the Leveling
the Playing Field for Illinois Retail Act, filing the return
under this Section on behalf of a remote retailer shall, at the
time of such return, pay to the Department the amount of tax
imposed by this Act less a discount of 1.75%. A remote retailer
using a certified service provider to file a return on its
behalf, as provided in the Leveling the Playing Field for


Illinois Retail Act, is not eligible for the discount. When
determining the discount allowed under this Section, retailers
shall include the amount of tax that would have been due at the
1% rate but for the 0% rate imposed under Public Act 102-700
this amendatory Act of the 102nd General Assembly. When
determining the discount allowed under this Section, retailers
shall include the amount of tax that would have been due at the
6.25% rate but for the 1.25% rate imposed on sales tax holiday
items under Public Act 102-700 this amendatory Act of the
102nd General Assembly. The discount under this Section is not
allowed for the 1.25% portion of taxes paid on aviation fuel
that is subject to the revenue use requirements of 49 U.S.C.
47107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
Section 2d of this Act shall be included in the amount on which
such 2.1% or 1.75% discount is computed. In the case of
retailers who report and pay the tax on a transaction by
transaction basis, as provided in this Section, such discount
shall be taken with each such tax remittance instead of when
such retailer files his periodic return. The discount allowed
under this Section is allowed only for returns that are filed
in the manner required by this Act. The Department may
disallow the discount for retailers whose certificate of
registration is revoked at the time the return is filed, but
only if the Department's decision to revoke the certificate of
registration has become final.
Before October 1, 2000, if the taxpayer's average monthly


tax liability to the Department under this Act, the Use Tax
Act, the Service Occupation Tax Act, and the Service Use Tax
Act, excluding any liability for prepaid sales tax to be
remitted in accordance with Section 2d of this Act, was
$10,000 or more during the preceding 4 complete calendar
quarters, he shall file a return with the Department each
month by the 20th day of the month next following the month
during which such tax liability is incurred and shall make
payments to the Department on or before the 7th, 15th, 22nd and
last day of the month during which such liability is incurred.
On and after October 1, 2000, if the taxpayer's average
monthly tax liability to the Department under this Act, the
Use Tax Act, the Service Occupation Tax Act, and the Service
Use Tax Act, excluding any liability for prepaid sales tax to
be remitted in accordance with Section 2d of this Act, was
$20,000 or more during the preceding 4 complete calendar
quarters, he shall file a return with the Department each
month by the 20th day of the month next following the month
during which such tax liability is incurred and shall make
payment to the Department on or before the 7th, 15th, 22nd and
last day of the month during which such liability is incurred.
If the month during which such tax liability is incurred began
prior to January 1, 1985, each payment shall be in an amount
equal to 1/4 of the taxpayer's actual liability for the month
or an amount set by the Department not to exceed 1/4 of the
average monthly liability of the taxpayer to the Department


for the preceding 4 complete calendar quarters (excluding the
month of highest liability and the month of lowest liability
in such 4 quarter period). If the month during which such tax
liability is incurred begins on or after January 1, 1985 and
prior to January 1, 1987, each payment shall be in an amount
equal to 22.5% of the taxpayer's actual liability for the
month or 27.5% of the taxpayer's liability for the same
calendar month of the preceding year. If the month during
which such tax liability is incurred begins on or after
January 1, 1987 and prior to January 1, 1988, each payment
shall be in an amount equal to 22.5% of the taxpayer's actual
liability for the month or 26.25% of the taxpayer's liability
for the same calendar month of the preceding year. If the month
during which such tax liability is incurred begins on or after
January 1, 1988, and prior to January 1, 1989, or begins on or
after January 1, 1996, each payment shall be in an amount equal
to 22.5% of the taxpayer's actual liability for the month or
25% of the taxpayer's liability for the same calendar month of
the preceding year. If the month during which such tax
liability is incurred begins on or after January 1, 1989, and
prior to January 1, 1996, each payment shall be in an amount
equal to 22.5% of the taxpayer's actual liability for the
month or 25% of the taxpayer's liability for the same calendar
month of the preceding year or 100% of the taxpayer's actual
liability for the quarter monthly reporting period. The amount
of such quarter monthly payments shall be credited against the


final tax liability of the taxpayer's return for that month.
Before October 1, 2000, once applicable, the requirement of
the making of quarter monthly payments to the Department by
taxpayers having an average monthly tax liability of $10,000
or more as determined in the manner provided above shall
continue until such taxpayer's average monthly liability to
the Department during the preceding 4 complete calendar
quarters (excluding the month of highest liability and the
month of lowest liability) is less than $9,000, or until such
taxpayer's average monthly liability to the Department as
computed for each calendar quarter of the 4 preceding complete
calendar quarter period is less than $10,000. However, if a
taxpayer can show the Department that a substantial change in
the taxpayer's business has occurred which causes the taxpayer
to anticipate that his average monthly tax liability for the
reasonably foreseeable future will fall below the $10,000
threshold stated above, then such taxpayer may petition the
Department for a change in such taxpayer's reporting status.
On and after October 1, 2000, once applicable, the requirement
of the making of quarter monthly payments to the Department by
taxpayers having an average monthly tax liability of $20,000
or more as determined in the manner provided above shall
continue until such taxpayer's average monthly liability to
the Department during the preceding 4 complete calendar
quarters (excluding the month of highest liability and the
month of lowest liability) is less than $19,000 or until such


taxpayer's average monthly liability to the Department as
computed for each calendar quarter of the 4 preceding complete
calendar quarter period is less than $20,000. However, if a
taxpayer can show the Department that a substantial change in
the taxpayer's business has occurred which causes the taxpayer
to anticipate that his average monthly tax liability for the
reasonably foreseeable future will fall below the $20,000
threshold stated above, then such taxpayer may petition the
Department for a change in such taxpayer's reporting status.
The Department shall change such taxpayer's reporting status
unless it finds that such change is seasonal in nature and not
likely to be long term. Quarter monthly payment status shall
be determined under this paragraph as if the rate reduction to
0% in Public Act 102-700 this amendatory Act of the 102nd
General Assembly on food for human consumption that is to be
consumed off the premises where it is sold (other than
alcoholic beverages, food consisting of or infused with adult
use cannabis, soft drinks, and food that has been prepared for
immediate consumption) had not occurred. For quarter monthly
payments due under this paragraph on or after July 1, 2023 and
through June 30, 2024, "25% of the taxpayer's liability for
the same calendar month of the preceding year" shall be
determined as if the rate reduction to 0% in Public Act 102-700
this amendatory Act of the 102nd General Assembly had not
occurred. Quarter monthly payment status shall be determined
under this paragraph as if the rate reduction to 1.25% in


Public Act 102-700 this amendatory Act of the 102nd General
Assembly on sales tax holiday items had not occurred. For
quarter monthly payments due on or after July 1, 2023 and
through June 30, 2024, "25% of the taxpayer's liability for
the same calendar month of the preceding year" shall be
determined as if the rate reduction to 1.25% in Public Act
102-700 this amendatory Act of the 102nd General Assembly on
sales tax holiday items had not occurred. If any such quarter
monthly payment is not paid at the time or in the amount
required by this Section, then the taxpayer shall be liable
for penalties and interest on the difference between the
minimum amount due as a payment and the amount of such quarter
monthly payment actually and timely paid, except insofar as
the taxpayer has previously made payments for that month to
the Department in excess of the minimum payments previously
due as provided in this Section. The Department shall make
reasonable rules and regulations to govern the quarter monthly
payment amount and quarter monthly payment dates for taxpayers
who file on other than a calendar monthly basis.
The provisions of this paragraph apply before October 1,
2001. Without regard to whether a taxpayer is required to make
quarter monthly payments as specified above, any taxpayer who
is required by Section 2d of this Act to collect and remit
prepaid taxes and has collected prepaid taxes which average in
excess of $25,000 per month during the preceding 2 complete
calendar quarters, shall file a return with the Department as


required by Section 2f and shall make payments to the
Department on or before the 7th, 15th, 22nd and last day of the
month during which such liability is incurred. If the month
during which such tax liability is incurred began prior to
September 1, 1985 (the effective date of Public Act 84-221),
each payment shall be in an amount not less than 22.5% of the
taxpayer's actual liability under Section 2d. If the month
during which such tax liability is incurred begins on or after
January 1, 1986, each payment shall be in an amount equal to
22.5% of the taxpayer's actual liability for the month or
27.5% of the taxpayer's liability for the same calendar month
of the preceding calendar year. If the month during which such
tax liability is incurred begins on or after January 1, 1987,
each payment shall be in an amount equal to 22.5% of the
taxpayer's actual liability for the month or 26.25% of the
taxpayer's liability for the same calendar month of the
preceding year. The amount of such quarter monthly payments
shall be credited against the final tax liability of the
taxpayer's return for that month filed under this Section or
Section 2f, as the case may be. Once applicable, the
requirement of the making of quarter monthly payments to the
Department pursuant to this paragraph shall continue until
such taxpayer's average monthly prepaid tax collections during
the preceding 2 complete calendar quarters is $25,000 or less.
If any such quarter monthly payment is not paid at the time or
in the amount required, the taxpayer shall be liable for


penalties and interest on such difference, except insofar as
the taxpayer has previously made payments for that month in
excess of the minimum payments previously due.
The provisions of this paragraph apply on and after
October 1, 2001. Without regard to whether a taxpayer is
required to make quarter monthly payments as specified above,
any taxpayer who is required by Section 2d of this Act to
collect and remit prepaid taxes and has collected prepaid
taxes that average in excess of $20,000 per month during the
preceding 4 complete calendar quarters shall file a return
with the Department as required by Section 2f and shall make
payments to the Department on or before the 7th, 15th, 22nd and
last day of the month during which the liability is incurred.
Each payment shall be in an amount equal to 22.5% of the
taxpayer's actual liability for the month or 25% of the
taxpayer's liability for the same calendar month of the
preceding year. The amount of the quarter monthly payments
shall be credited against the final tax liability of the
taxpayer's return for that month filed under this Section or
Section 2f, as the case may be. Once applicable, the
requirement of the making of quarter monthly payments to the
Department pursuant to this paragraph shall continue until the
taxpayer's average monthly prepaid tax collections during the
preceding 4 complete calendar quarters (excluding the month of
highest liability and the month of lowest liability) is less
than $19,000 or until such taxpayer's average monthly


liability to the Department as computed for each calendar
quarter of the 4 preceding complete calendar quarters is less
than $20,000. If any such quarter monthly payment is not paid
at the time or in the amount required, the taxpayer shall be
liable for penalties and interest on such difference, except
insofar as the taxpayer has previously made payments for that
month in excess of the minimum payments previously due.
If any payment provided for in this Section exceeds the
taxpayer's liabilities under this Act, the Use Tax Act, the
Service Occupation Tax Act and the Service Use Tax Act, as
shown on an original monthly return, the Department shall, if
requested by the taxpayer, issue to the taxpayer a credit
memorandum no later than 30 days after the date of payment. The
credit evidenced by such credit memorandum may be assigned by
the taxpayer to a similar taxpayer under this Act, the Use Tax
Act, the Service Occupation Tax Act or the Service Use Tax Act,
in accordance with reasonable rules and regulations to be
prescribed by the Department. If no such request is made, the
taxpayer may credit such excess payment against tax liability
subsequently to be remitted to the Department under this Act,
the Use Tax Act, the Service Occupation Tax Act or the Service
Use Tax Act, in accordance with reasonable rules and
regulations prescribed by the Department. If the Department
subsequently determined that all or any part of the credit
taken was not actually due to the taxpayer, the taxpayer's
2.1% and 1.75% vendor's discount shall be reduced by 2.1% or


1.75% of the difference between the credit taken and that
actually due, and that taxpayer shall be liable for penalties
and interest on such difference.
If a retailer of motor fuel is entitled to a credit under
Section 2d of this Act which exceeds the taxpayer's liability
to the Department under this Act for the month for which the
taxpayer is filing a return, the Department shall issue the
taxpayer a credit memorandum for the excess.
Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund, a special fund in the
State treasury which is hereby created, the net revenue
realized for the preceding month from the 1% tax imposed under
this Act.
Beginning January 1, 1990, each month the Department shall
pay into the County and Mass Transit District Fund, a special
fund in the State treasury which is hereby created, 4% of the
net revenue realized for the preceding month from the 6.25%
general rate other than aviation fuel sold on or after
December 1, 2019. This exception for aviation fuel only
applies for so long as the revenue use requirements of 49
U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
Beginning August 1, 2000, each month the Department shall
pay into the County and Mass Transit District Fund 20% of the
net revenue realized for the preceding month from the 1.25%
rate on the selling price of motor fuel and gasohol. If, in any
month, the tax on sales tax holiday items, as defined in


Section 2-8, is imposed at the rate of 1.25%, then the
Department shall pay 20% of the net revenue realized for that
month from the 1.25% rate on the selling price of sales tax
holiday items into the County and Mass Transit District Fund.
Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund 16% of the net revenue
realized for the preceding month from the 6.25% general rate
on the selling price of tangible personal property other than
aviation fuel sold on or after December 1, 2019. This
exception for aviation fuel only applies for so long as the
revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
47133 are binding on the State.
For aviation fuel sold on or after December 1, 2019, each
month the Department shall pay into the State Aviation Program
Fund 20% of the net revenue realized for the preceding month
from the 6.25% general rate on the selling price of aviation
fuel, less an amount estimated by the Department to be
required for refunds of the 20% portion of the tax on aviation
fuel under this Act, which amount shall be deposited into the
Aviation Fuel Sales Tax Refund Fund. The Department shall only
pay moneys into the State Aviation Program Fund and the
Aviation Fuel Sales Tax Refund Fund under this Act for so long
as the revenue use requirements of 49 U.S.C. 47107(b) and 49
U.S.C. 47133 are binding on the State.
Beginning August 1, 2000, each month the Department shall
pay into the Local Government Tax Fund 80% of the net revenue


realized for the preceding month from the 1.25% rate on the
selling price of motor fuel and gasohol. If, in any month, the
tax on sales tax holiday items, as defined in Section 2-8, is
imposed at the rate of 1.25%, then the Department shall pay 80%
of the net revenue realized for that month from the 1.25% rate
on the selling price of sales tax holiday items into the Local
Government Tax Fund.
Beginning October 1, 2009, each month the Department shall
pay into the Capital Projects Fund an amount that is equal to
an amount estimated by the Department to represent 80% of the
net revenue realized for the preceding month from the sale of
candy, grooming and hygiene products, and soft drinks that had
been taxed at a rate of 1% prior to September 1, 2009 but that
are now taxed at 6.25%.
Beginning July 1, 2011, each month the Department shall
pay into the Clean Air Act Permit Fund 80% of the net revenue
realized for the preceding month from the 6.25% general rate
on the selling price of sorbents used in Illinois in the
process of sorbent injection as used to comply with the
Environmental Protection Act or the federal Clean Air Act, but
the total payment into the Clean Air Act Permit Fund under this
Act and the Use Tax Act shall not exceed $2,000,000 in any
fiscal year.
Beginning July 1, 2013, each month the Department shall
pay into the Underground Storage Tank Fund from the proceeds
collected under this Act, the Use Tax Act, the Service Use Tax


Act, and the Service Occupation Tax Act an amount equal to the
average monthly deficit in the Underground Storage Tank Fund
during the prior year, as certified annually by the Illinois
Environmental Protection Agency, but the total payment into
the Underground Storage Tank Fund under this Act, the Use Tax
Act, the Service Use Tax Act, and the Service Occupation Tax
Act shall not exceed $18,000,000 in any State fiscal year. As
used in this paragraph, the "average monthly deficit" shall be
equal to the difference between the average monthly claims for
payment by the fund and the average monthly revenues deposited
into the fund, excluding payments made pursuant to this
paragraph.
Beginning July 1, 2015, of the remainder of the moneys
received by the Department under the Use Tax Act, the Service
Use Tax Act, the Service Occupation Tax Act, and this Act, each
month the Department shall deposit $500,000 into the State
Crime Laboratory Fund.
Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into the
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
and after July 1, 1989, 3.8% thereof shall be paid into the
Build Illinois Fund; provided, however, that if in any fiscal
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
may be, of the moneys received by the Department and required
to be paid into the Build Illinois Fund pursuant to this Act,
Section 9 of the Use Tax Act, Section 9 of the Service Use Tax


Act, and Section 9 of the Service Occupation Tax Act, such Acts
being hereinafter called the "Tax Acts" and such aggregate of
2.2% or 3.8%, as the case may be, of moneys being hereinafter
called the "Tax Act Amount", and (2) the amount transferred to
the Build Illinois Fund from the State and Local Sales Tax
Reform Fund shall be less than the Annual Specified Amount (as
hereinafter defined), an amount equal to the difference shall
be immediately paid into the Build Illinois Fund from other
moneys received by the Department pursuant to the Tax Acts;
the "Annual Specified Amount" means the amounts specified
below for fiscal years 1986 through 1993:
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;
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;
and means the Certified Annual Debt Service Requirement (as
defined in Section 13 of the Build Illinois Bond Act) or the
Tax Act Amount, whichever is greater, for fiscal year 1994 and
each fiscal year thereafter; and further provided, that if on
the last business day of any month the sum of (1) the Tax Act
Amount required to be deposited into the Build Illinois Bond


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;


Account in the Build Illinois Fund during such month and (2)
the amount transferred to the Build Illinois Fund from the
State and Local Sales Tax Reform Fund shall have been less than
1/12 of the Annual Specified Amount, an amount equal to the
difference shall be immediately paid into the Build Illinois
Fund from other moneys received by the Department pursuant to
the Tax Acts; and, further provided, that in no event shall the
payments required under the preceding proviso result in
aggregate payments into the Build Illinois Fund pursuant to
this clause (b) for any fiscal year in excess of the greater of
(i) the Tax Act Amount or (ii) the Annual Specified Amount for
such fiscal year. The amounts payable into the Build Illinois
Fund under clause (b) of the first sentence in this paragraph
shall be payable only until such time as the aggregate amount
on deposit under each trust indenture securing Bonds issued
and outstanding pursuant to the Build Illinois Bond Act is
sufficient, taking into account any future investment income,
to fully provide, in accordance with such indenture, for the
defeasance of or the payment of the principal of, premium, if
any, and interest on the Bonds secured by such indenture and on
any Bonds expected to be issued thereafter and all fees and
costs payable with respect thereto, all as certified by the
Director of the Bureau of the Budget (now Governor's Office of
Management and Budget). If on the last business day of any
month in which Bonds are outstanding pursuant to the Build
Illinois Bond Act, the aggregate of moneys deposited in the


Build Illinois Bond Account in the Build Illinois Fund in such
month shall be less than the amount required to be transferred
in such month from the Build Illinois Bond Account to the Build
Illinois Bond Retirement and Interest Fund pursuant to Section
13 of the Build Illinois Bond Act, an amount equal to such
deficiency shall be immediately paid from other moneys
received by the Department pursuant to the Tax Acts to the
Build Illinois Fund; provided, however, that any amounts paid
to the Build Illinois Fund in any fiscal year pursuant to this
sentence shall be deemed to constitute payments pursuant to
clause (b) of the first sentence of this paragraph and shall
reduce the amount otherwise payable for such fiscal year
pursuant to that clause (b). The moneys received by the
Department pursuant to this Act and required to be deposited
into the Build Illinois Fund are subject to the pledge, claim
and charge set forth in Section 12 of the Build Illinois Bond
Act.
Subject to payment of amounts into the Build Illinois Fund
as provided in the preceding paragraph or in any amendment
thereto hereafter enacted, the following specified monthly
installment of the amount requested in the certificate of the
Chairman of the Metropolitan Pier and Exposition Authority
provided under Section 8.25f of the State Finance Act, but not
in excess of sums designated as "Total Deposit", shall be
deposited in the aggregate from collections under Section 9 of
the Use Tax Act, Section 9 of the Service Use Tax Act, Section


9 of the Service Occupation Tax Act, and Section 3 of the
Retailers' Occupation Tax Act into the McCormick Place
Expansion Project Fund in the specified fiscal years.
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
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


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


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
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

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


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.
Section 13.2 of the
Metropolitan Pier and
Exposition Authority Act,
but not after fiscal year 2060.
Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act, plus cumulative deficiencies in the deposits
required under this Section for previous months and years,
shall be deposited into the McCormick Place Expansion Project
Fund, until the full amount requested for the fiscal year, but
not in excess of the amount specified above as "Total
Deposit", has been deposited.
Subject to payment of amounts into the Capital Projects
Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, for aviation fuel sold on or after December 1, 2019,
the Department shall each month deposit into the Aviation Fuel
Sales Tax Refund Fund an amount estimated by the Department to
be required for refunds of the 80% portion of the tax on
aviation fuel under this Act. The Department shall only

Section 13.2 of the
Metropolitan Pier and
Exposition Authority Act,
but not after fiscal year 2060.


deposit moneys into the Aviation Fuel Sales Tax Refund Fund
under this paragraph for so long as the revenue use
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
binding on the State.
Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning July 1, 1993 and ending on September 30,
2013, the Department shall each month pay into the Illinois
Tax Increment Fund 0.27% of 80% of the net revenue realized for
the preceding month from the 6.25% general rate on the selling
price of tangible personal property.
Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning with the receipt of the first report of
taxes paid by an eligible business and continuing for a
25-year period, the Department shall each month pay into the
Energy Infrastructure Fund 80% of the net revenue realized
from the 6.25% general rate on the selling price of
Illinois-mined coal that was sold to an eligible business. For
purposes of this paragraph, the term "eligible business" means
a new electric generating facility certified pursuant to
Section 605-332 of the Department of Commerce and Economic
Opportunity Law of the Civil Administrative Code of Illinois.
Subject to payment of amounts into the Build Illinois


Fund, the McCormick Place Expansion Project Fund, and the
Illinois Tax Increment Fund, and the Energy Infrastructure
Fund pursuant to the preceding paragraphs or in any amendments
to this Section hereafter enacted, beginning on the first day
of the first calendar month to occur on or after August 26,
2014 (the effective date of Public Act 98-1098), each month,
from the collections made under Section 9 of the Use Tax Act,
Section 9 of the Service Use Tax Act, Section 9 of the Service
Occupation Tax Act, and Section 3 of the Retailers' Occupation
Tax Act, the Department shall pay into the Tax Compliance and
Administration Fund, to be used, subject to appropriation, to
fund additional auditors and compliance personnel at the
Department of Revenue, an amount equal to 1/12 of 5% of 80% of
the cash receipts collected during the preceding fiscal year
by the Audit Bureau of the Department under the Use Tax Act,
the Service Use Tax Act, the Service Occupation Tax Act, the
Retailers' Occupation Tax Act, and associated local occupation
and use taxes administered by the Department.
Subject to payments of amounts into the Build Illinois
Fund, the McCormick Place Expansion Project Fund, the Illinois
Tax Increment Fund, the Energy Infrastructure Fund, and the
Tax Compliance and Administration Fund as provided in this
Section, beginning on July 1, 2018 the Department shall pay
each month into the Downstate Public Transportation Fund the
moneys required to be so paid under Section 2-3 of the
Downstate Public Transportation Act.


Subject to successful execution and delivery of a
public-private agreement between the public agency and private
entity and completion of the civic build, beginning on July 1,
2023, of the remainder of the moneys received by the
Department under the Use Tax Act, the Service Use Tax Act, the
Service Occupation Tax Act, and this Act, the Department shall
deposit the following specified deposits in the aggregate from
collections under the Use Tax Act, the Service Use Tax Act, the
Service Occupation Tax Act, and the Retailers' Occupation Tax
Act, as required under Section 8.25g of the State Finance Act
for distribution consistent with the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
The moneys received by the Department pursuant to this Act and
required to be deposited into the Civic and Transit
Infrastructure Fund are subject to the pledge, claim and
charge set forth in Section 25-55 of the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
As used in this paragraph, "civic build", "private entity",
"public-private agreement", and "public agency" have the
meanings provided in Section 25-10 of the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
Fiscal Year.............................Total Deposit
2024.....................................$200,000,000
2025....................................$206,000,000
2026....................................$212,200,000
2027....................................$218,500,000


2028....................................$225,100,000
2029....................................$288,700,000
2030....................................$298,900,000
2031....................................$309,300,000
2032....................................$320,100,000
2033....................................$331,200,000
2034....................................$341,200,000
2035....................................$351,400,000
2036....................................$361,900,000
2037....................................$372,800,000
2038....................................$384,000,000
2039....................................$395,500,000
2040....................................$407,400,000
2041....................................$419,600,000
2042....................................$432,200,000
2043....................................$445,100,000
Beginning July 1, 2021 and until July 1, 2022, subject to
the payment of amounts into the County and Mass Transit
District Fund, the Local Government Tax Fund, the Build
Illinois Fund, the McCormick Place Expansion Project Fund, the
Illinois Tax Increment Fund, the Energy Infrastructure Fund,
and the Tax Compliance and Administration Fund as provided in
this Section, the Department shall pay each month into the
Road Fund the amount estimated to represent 16% of the net
revenue realized from the taxes imposed on motor fuel and
gasohol. Beginning July 1, 2022 and until July 1, 2023,


subject to the payment of amounts into the County and Mass
Transit District Fund, the Local Government Tax Fund, the
Build Illinois Fund, the McCormick Place Expansion Project
Fund, the Illinois Tax Increment Fund, the Energy
Infrastructure Fund, and the Tax Compliance and Administration
Fund as provided in this Section, the Department shall pay
each month into the Road Fund the amount estimated to
represent 32% of the net revenue realized from the taxes
imposed on motor fuel and gasohol. Beginning July 1, 2023 and
until July 1, 2024, subject to the payment of amounts into the
County and Mass Transit District Fund, the Local Government
Tax Fund, the Build Illinois Fund, the McCormick Place
Expansion Project Fund, the Illinois Tax Increment Fund, the
Energy Infrastructure Fund, and the Tax Compliance and
Administration Fund as provided in this Section, the
Department shall pay each month into the Road Fund the amount
estimated to represent 48% of the net revenue realized from
the taxes imposed on motor fuel and gasohol. Beginning July 1,
2024 and until July 1, 2025, subject to the payment of amounts
into the County and Mass Transit District Fund, the Local
Government Tax Fund, the Build Illinois Fund, the McCormick
Place Expansion Project Fund, the Illinois Tax Increment Fund,
the Energy Infrastructure Fund, and the Tax Compliance and
Administration Fund as provided in this Section, the
Department shall pay each month into the Road Fund the amount
estimated to represent 64% of the net revenue realized from


the taxes imposed on motor fuel and gasohol. Beginning on July
1, 2025, subject to the payment of amounts into the County and
Mass Transit District Fund, the Local Government Tax Fund, the
Build Illinois Fund, the McCormick Place Expansion Project
Fund, the Illinois Tax Increment Fund, the Energy
Infrastructure Fund, and the Tax Compliance and Administration
Fund as provided in this Section, the Department shall pay
each month into the Road Fund the amount estimated to
represent 80% of the net revenue realized from the taxes
imposed on motor fuel and gasohol. As used in this paragraph
"motor fuel" has the meaning given to that term in Section 1.1
of the Motor Fuel Tax Law, and "gasohol" has the meaning given
to that term in Section 3-40 of the Use Tax Act.
Of the remainder of the moneys received by the Department
pursuant to this Act, 75% thereof shall be paid into the State
treasury Treasury and 25% shall be reserved in a special
account and used only for the transfer to the Common School
Fund as part of the monthly transfer from the General Revenue
Fund in accordance with Section 8a of the State Finance Act.
The Department may, upon separate written notice to a
taxpayer, require the taxpayer to prepare and file with the
Department on a form prescribed by the Department within not
less than 60 days after receipt of the notice an annual
information return for the tax year specified in the notice.
Such annual return to the Department shall include a statement
of gross receipts as shown by the retailer's last Federal


income tax return. If the total receipts of the business as
reported in the Federal income tax return do not agree with the
gross receipts reported to the Department of Revenue for the
same period, the retailer shall attach to his annual return a
schedule showing a reconciliation of the 2 amounts and the
reasons for the difference. The retailer's annual return to
the Department shall also disclose the cost of goods sold by
the retailer during the year covered by such return, opening
and closing inventories of such goods for such year, costs of
goods used from stock or taken from stock and given away by the
retailer during such year, payroll information of the
retailer's business during such year and any additional
reasonable information which the Department deems would be
helpful in determining the accuracy of the monthly, quarterly
or annual returns filed by such retailer as provided for in
this Section.
If the annual information return required by this Section
is not filed when and as required, the taxpayer shall be liable
as follows:
(i) Until January 1, 1994, the taxpayer shall be
liable for a penalty equal to 1/6 of 1% of the tax due from
such taxpayer under this Act during the period to be
covered by the annual return for each month or fraction of
a month until such return is filed as required, the
penalty to be assessed and collected in the same manner as
any other penalty provided for in this Act.


(ii) On and after January 1, 1994, the taxpayer shall
be liable for a penalty as described in Section 3-4 of the
Uniform Penalty and Interest Act.
The chief executive officer, proprietor, owner or highest
ranking manager shall sign the annual return to certify the
accuracy of the information contained therein. Any person who
willfully signs the annual return containing false or
inaccurate information shall be guilty of perjury and punished
accordingly. The annual return form prescribed by the
Department shall include a warning that the person signing the
return may be liable for perjury.
The provisions of this Section concerning the filing of an
annual information return do not apply to a retailer who is not
required to file an income tax return with the United States
Government.
As soon as possible after the first day of each month, upon
certification of the Department of Revenue, the Comptroller
shall order transferred and the Treasurer shall transfer from
the General Revenue Fund to the Motor Fuel Tax Fund an amount
equal to 1.7% of 80% of the net revenue realized under this Act
for the second preceding month. Beginning April 1, 2000, this
transfer is no longer required and shall not be made.
Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.


For greater simplicity of administration, manufacturers,
importers and wholesalers whose products are sold at retail in
Illinois by numerous retailers, and who wish to do so, may
assume the responsibility for accounting and paying to the
Department all tax accruing under this Act with respect to
such sales, if the retailers who are affected do not make
written objection to the Department to this arrangement.
Any person who promotes, organizes, provides retail
selling space for concessionaires or other types of sellers at
the Illinois State Fair, DuQuoin State Fair, county fairs,
local fairs, art shows, flea markets and similar exhibitions
or events, including any transient merchant as defined by
Section 2 of the Transient Merchant Act of 1987, is required to
file a report with the Department providing the name of the
merchant's business, the name of the person or persons engaged
in merchant's business, the permanent address and Illinois
Retailers Occupation Tax Registration Number of the merchant,
the dates and location of the event and other reasonable
information that the Department may require. The report must
be filed not later than the 20th day of the month next
following the month during which the event with retail sales
was held. Any person who fails to file a report required by
this Section commits a business offense and is subject to a
fine not to exceed $250.
Any person engaged in the business of selling tangible
personal property at retail as a concessionaire or other type


of seller at the Illinois State Fair, county fairs, art shows,
flea markets and similar exhibitions or events, or any
transient merchants, as defined by Section 2 of the Transient
Merchant Act of 1987, may be required to make a daily report of
the amount of such sales to the Department and to make a daily
payment of the full amount of tax due. The Department shall
impose this requirement when it finds that there is a
significant risk of loss of revenue to the State at such an
exhibition or event. Such a finding shall be based on evidence
that a substantial number of concessionaires or other sellers
who are not residents of Illinois will be engaging in the
business of selling tangible personal property at retail at
the exhibition or event, or other evidence of a significant
risk of loss of revenue to the State. The Department shall
notify concessionaires and other sellers affected by the
imposition of this requirement. In the absence of notification
by the Department, the concessionaires and other sellers shall
file their returns as otherwise required in this Section.
(Source: P.A. 101-10, Article 15, Section 15-25, eff. 6-5-19;
101-10, Article 25, Section 25-120, eff. 6-5-19; 101-27, eff.
6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
101-636, eff. 6-10-20; 102-634, eff. 8-27-21; 102-700, Article
60, Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
1-1-23; revised 12-13-22.)


Section 2-60. The Southwestern Illinois Metropolitan and
Regional Planning Act is amended by changing Section 35 as
follows:
(70 ILCS 1710/35) (from Ch. 85, par. 1185)
Sec. 35. At the close of each fiscal year, the Commission
shall prepare a complete report of its receipts and
expenditures during the fiscal year. A copy of this report
shall be filed with the Governor and with the treasurer of each
county included in the Metropolitan and Regional Counties
Area. In addition, on or before December 31 of each even
numbered year, the Commission shall prepare jointly with the
Department of Commerce and Economic Opportunity, a report of
its activities during the biennium indicating how its funds
were expended, indicating the amount of the appropriation
requested for the next biennium and explaining how the
appropriation will be utilized to carry out its
responsibilities. A copy of this report shall be filed with
the Governor, the Senate and the House of Representatives.
(Source: P.A. 94-793, eff. 5-19-06.)
(730 ILCS 5/3-5-3 rep.)
(730 ILCS 5/5-8-1.3 rep.)
Section 2-70. The Unified Code of Corrections is amended
by repealing Sections 3-5-3 and 5-8-1.3.


Section 2-75. The Workers' Compensation Act is amended by
changing Section 18.1 as follows:
(820 ILCS 305/18.1)
Sec. 18.1. Claims by former and current employees of the
Commission. All claims by current and former employees and
appointees of the Commission shall be assigned to a certified
independent arbitrator not employed by the Commission
designated by the Chairman. In preparing the roster of
approved certified independent arbitrators, the Chairman shall
seek the advice and recommendation of the Commission or the
Workers' Compensation Advisory Board at his or her discretion.
The Chairman shall designate an arbitrator from a list of
approved certified arbitrators provided by the Commission
Review Board. If the Chairman is the claimant, then the
independent arbitrator from the approved list shall be
designated by the longest serving Commissioner. The designated
independent arbitrator shall have the authority of arbitrators
of the Commission regarding settlement and adjudication of the
claim of the current and former employees and appointees of
the Commission. The decision of the independent arbitrator
shall become the decision of the Commission. An appeal of the
independent arbitrator's decision shall be subject to judicial
review in accordance with subsection (f) of Section 19.
(Source: P.A. 97-18, eff. 6-28-11.)


(820 ILCS 305/14.1 rep.)
Section 2-80. The Workers' Compensation Act is amended by
repealing Section 14.1.
ARTICLE 3.
Section 3-5. The Department of Agriculture Law of the
Civil Administrative Code of Illinois is amended by changing
Section 205-40 as follows:
(20 ILCS 205/205-40) (was 20 ILCS 205/40.31)
Sec. 205-40. Export consulting service and standards. The
Department and, upon request, the in cooperation with the
Department of Commerce and Economic Opportunity, shall (1)
provide a consulting service to those who desire to export
farm products, commodities, and supplies and guide them in
their efforts to improve trade relations; (2) cooperate with
agencies and instrumentalities of the federal government to
develop export grade standards for farm products, commodities,
and supplies produced in Illinois and adopt reasonable rules
and regulations to ensure that exports of those products,
commodities, and supplies comply with those standards; (3)
upon request and after inspection of any such farm product,
commodity, or supplies, certify compliance or noncompliance
with those standards; (4) provide an informational program to
existing and potential foreign importers of farm products,


commodities, and supplies; (5) qualify for U. S. Department of
Agriculture matching funds for overseas promotion of farm
products, commodities, and supplies according to the federal
requirements regarding State expenditures that are eligible
for matching funds; and (6) provide a consulting service to
persons who desire to export processed or value-added
agricultural products and assist those persons in ascertaining
legal and regulatory restrictions and market preferences that
affect the sale of value-added agricultural products in
foreign markets.
(Source: P.A. 100-110, eff. 8-15-17.)
(20 ILCS 605/605-820 rep.)
Section 3-10. The Department of Commerce and Economic
Opportunity Law of the Civil Administrative Code of Illinois
is amended by repealing Section 605-820.
(20 ILCS 630/3 rep.)
(20 ILCS 630/5 rep.)
Section 3-22. The Illinois Emergency Employment
Development Act is amended by repealing Sections 3 and 5.
Section 3-25. The Renewable Energy, Energy Efficiency, and
Coal Resources Development Law of 1997 is amended by changing
Section 6-6 as follows:


(20 ILCS 687/6-6)
(Section scheduled to be repealed on December 31, 2025)
Sec. 6-6. Energy efficiency program.
(a) For the year beginning January 1, 1998, and thereafter
as provided in this Section, each electric utility as defined
in Section 3-105 of the Public Utilities Act and each
alternative retail electric supplier as defined in Section
16-102 of the Public Utilities Act supplying electric power
and energy to retail customers located in the State of
Illinois shall contribute annually a pro rata share of a total
amount of $3,000,000 based upon the number of kilowatt-hours
sold by each such entity in the 12 months preceding the year of
contribution. On or before May 1 of each year, the Illinois
Commerce Commission shall determine and notify the Agency of
the pro rata share owed by each electric utility and each
alternative retail electric supplier based upon information
supplied annually to the Illinois Commerce Commission. On or
before June 1 of each year, the Agency shall send written
notification to each electric utility and each alternative
retail electric supplier of the amount of pro rata share they
owe. These contributions shall be remitted to the Illinois
Environmental Protection Agency Department of Revenue on or
before June 30 of each year the contribution is due on a return
prescribed and furnished by the Illinois Environmental
Protection Agency Department of Revenue showing such
information as the Illinois Environmental Protection Agency


Department of Revenue may reasonably require. The funds
received pursuant to this Section shall be subject to the
appropriation of funds by the General Assembly. The Illinois
Environmental Protection Agency Department of Revenue shall
place the funds remitted under this Section in a trust fund,
that is hereby created in the State Treasury, called the
Energy Efficiency Trust Fund. If an electric utility or
alternative retail electric supplier does not remit its pro
rata share to the Illinois Environmental Protection Agency
Department of Revenue, the Illinois Environmental Protection
Agency Department of Revenue must inform the Illinois Commerce
Commission of such failure. The Illinois Commerce Commission
may then revoke the certification of that electric utility or
alternative retail electric supplier. The Illinois Commerce
Commission may not renew the certification of any electric
utility or alternative retail electric supplier that is
delinquent in paying its pro rata share. These changes made to
this subsection (a) by this amendatory Act of the 103rd
General Assembly apply beginning July 1, 2023.
(b) The Agency shall disburse the moneys in the Energy
Efficiency Trust Fund to benefit residential electric
customers through projects which the Agency has determined
will promote energy efficiency in the State of Illinois. The
Department of Commerce and Economic Opportunity shall
establish a list of projects eligible for grants from the
Energy Efficiency Trust Fund including, but not limited to,


supporting energy efficiency efforts for low-income
households, replacing energy inefficient windows with more
efficient windows, replacing energy inefficient appliances
with more efficient appliances, replacing energy inefficient
lighting with more efficient lighting, insulating dwellings
and buildings, using market incentives to encourage energy
efficiency, and such other projects which will increase energy
efficiency in homes and rental properties.
(c) The Agency may, by administrative rule, establish
criteria and an application process for this grant program.
(d) (Blank).
(e) (Blank).
(Source: P.A. 102-444, eff. 8-20-21.)
(20 ILCS 3934/Act rep.)
Section 3-55. The Electronic Health Records Taskforce Act
is repealed.
Section 3-60. The Green Governments Illinois Act is
amended by changing Section 15 as follows:
(20 ILCS 3954/15)
Sec. 15.Council membership and administrative support.
Representatives from various State agencies and State
universities with specific fiscal, procurement, educational,
and environmental policy expertise shall comprise the Council.


Until the effective date of this amendatory Act of the 97th
General Assembly, the Lieutenant Governor is the chair of the
Council. On and after the effective date of this amendatory
Act of the 97th General Assembly, the Governor is the chair of
the Council, and the Lieutenant Governor, or his or her
designee, shall be a member of the council. The director or
President, respectively, of each of the following State
agencies and State universities, or his or her designee, is a
member of the Council: the Department of Commerce and Economic
Opportunity, the Environmental Protection Agency, the
University of Illinois, the Department of Natural Resources,
the Department of Central Management Services, the Governor's
Office of Management and Budget, the Department of
Agriculture, the Department of Transportation, the Department
of Corrections, the Department of Human Services, the
Department of Public Health, the State Board of Education, the
Board of Higher Education, and the Capital Development Board.
The Office of the Governor shall provide administrative
support to the Council. A minimum of one staff position in the
Office of the Governor shall be dedicated to the Green
Governments Illinois program.
(Source: P.A. 97-573, eff. 8-25-11; 98-346, eff. 8-14-13.)
(30 ILCS 105/5.914 rep.)
Section 3-63. The State Finance Act is amended by
repealing Section 5.914.


Section 3-65. The State Finance Act is amended by changing
Sections 5k and 6z-75 as follows:
(30 ILCS 105/5k)
Sec. 5k. Cash flow borrowing and general funds liquidity;
FY15.
(a) In order to meet cash flow deficits and to maintain
liquidity in the General Revenue Fund and the Health Insurance
Reserve Fund, on and after July 1, 2014 and through June 30,
2015, the State Treasurer and the State Comptroller shall make
transfers to the General Revenue Fund and the Health Insurance
Reserve Fund, as directed by the Governor, out of special
funds of the State, to the extent allowed by federal law. No
such transfer may reduce the cumulative balance of all of the
special funds of the State to an amount less than the total
debt service payable during the 12 months immediately
following the date of the transfer on any bonded indebtedness
of the State and any certificates issued under the Short Term
Borrowing Act. At no time shall the outstanding total
transfers made from the special funds of the State to the
General Revenue Fund and the Health Insurance Reserve Fund
under this Section exceed $650,000,000; once the amount of
$650,000,000 has been transferred from the special funds of
the State to the General Revenue Fund and the Health Insurance
Reserve Fund, additional transfers may be made from the


special funds of the State to the General Revenue Fund and the
Health Insurance Reserve Fund under this Section only to the
extent that moneys have first been re-transferred from the
General Revenue Fund and the Health Insurance Reserve Fund to
those special funds of the State. Notwithstanding any other
provision of this Section, no such transfer may be made from
any special fund that is exclusively collected by or
appropriated to any other constitutional officer without the
written approval of that constitutional officer.
(b) If moneys have been transferred to the General Revenue
Fund and the Health Insurance Reserve Fund pursuant to
subsection (a) of this Section, this amendatory Act of the
98th General Assembly shall constitute the continuing
authority for and direction to the State Treasurer and State
Comptroller to reimburse the funds of origin from the General
Revenue Fund by transferring to the funds of origin, at such
times and in such amounts as directed by the Governor when
necessary to support appropriated expenditures from the funds,
an amount equal to that transferred from them plus any
interest that would have accrued thereon had the transfer not
occurred. When any of the funds from which moneys have been
transferred pursuant to subsection (a) have insufficient cash
from which the State Comptroller may make expenditures
properly supported by appropriations from the fund, then the
State Treasurer and State Comptroller shall transfer from the
General Revenue Fund to the fund only such amount as is


immediately necessary to satisfy outstanding expenditure
obligations on a timely basis.
(c) On the first day of each quarterly period in each
fiscal year, until such time as a report indicates that all
moneys borrowed and interest pursuant to this Section have
been repaid, the Governor's Office of Management and Budget
shall provide to the President and the Minority Leader of the
Senate, the Speaker and the Minority Leader of the House of
Representatives, and the Commission on Government Forecasting
and Accountability a report on all transfers made pursuant to
this Section in the prior fiscal year quarterly period. The
report must be provided in electronic format. The report must
include all of the following:
(1) The date each transfer was made.
(2) The amount of each transfer.
(3) In the case of a transfer from the General Revenue
Fund to a fund of origin pursuant to subsection (b) of this
Section, the amount of interest being paid to the fund of
origin.
(4) The end of day balance of the fund of origin, the
General Revenue Fund and the Health Insurance Reserve Fund
on the date the transfer was made.
(Source: P.A. 98-682, eff. 6-30-14; 99-523, eff. 6-30-16.)
(30 ILCS 105/6z-75)
Sec. 6z-75. The Illinois Power Agency Trust Fund.


(a) Creation. The Illinois Power Agency Trust Fund is
created as a special fund in the State treasury. The State
Treasurer shall be the custodian of the Fund. Amounts in the
Fund, both principal and interest not appropriated, shall be
invested as provided by law.
(b) Funding and investment.
(1) The Illinois Power Agency Trust Fund may accept,
receive, and administer any grants, loans, or other funds
made available to it by any source. Any such funds
received by the Fund shall not be considered income, but
shall be added to the principal of the Fund.
(2) The investments of the Fund shall be managed by
the Illinois State Board of Investment, for the purpose of
obtaining a total return on investments for the long term,
as provided for under Article 22A of the Illinois Pension
Code.
(c) Investment proceeds. Subject to the provisions of
subsection (d) of this Section, the General Assembly may
annually appropriate from the Illinois Power Agency Trust Fund
to the Illinois Power Agency Operations Fund an amount
calculated not to exceed 90% of the prior fiscal year's annual
investment income earned by the Illinois Power Agency Trust
Fund to the Illinois Power Agency. Any investment income not
appropriated by the General Assembly in a given fiscal year
shall be added to the principal of the Fund, and thereafter
considered a part thereof and not subject to appropriation as


income earned by the Fund.
(d) Expenditures.
(1) During Fiscal Year 2008 and Fiscal Year 2009, the
General Assembly shall not appropriate any of the
investment income earned by the Illinois Power Agency
Trust Fund to the Illinois Power Agency.
(2) During Fiscal Year 2010 and Fiscal Year 2011, the
General Assembly shall appropriate a portion of the
investment income earned by the Illinois Power Agency
Trust Fund to repay to the General Revenue Fund of the
State of Illinois those amounts, if any, appropriated from
the General Revenue Fund for the operation of the Illinois
Power Agency during Fiscal Year 2008 and Fiscal Year 2009,
so that at the end of Fiscal Year 2011, the entire amount,
if any, appropriated from the General Revenue Fund for the
operation of the Illinois Power Agency during Fiscal Year
2008 and Fiscal Year 2009 will be repaid in full to the
General Revenue Fund.
(3) In Fiscal Year 2012 and thereafter, the General
Assembly shall consider the need to balance its
appropriations from the investment income earned by the
Fund with the need to provide for the growth of the
principal of the Illinois Power Agency Trust Fund in order
to ensure that the Fund is able to produce sufficient
investment income to fund the operations of the Illinois
Power Agency in future years.


(4) If the Illinois Power Agency shall cease
operations, then, unless otherwise provided for by law or
appropriation, the principal and any investment income
earned by the Fund shall be transferred into the
Supplemental Low-Income Energy Assistance Fund.
(e) Implementation. The provisions of this Section shall
not be operative until the Illinois Power Agency Trust Fund
has accumulated a principal balance of $25,000,000.
(Source: P.A. 102-1071, eff. 6-10-22.)
Section 3-70. The Industrial Development Assistance Law is
amended by changing Sections 4, 5, and 7 as follows:
(30 ILCS 720/4) (from Ch. 85, par. 894)
Sec. 4. Recognition of industrial development agencies.
The Department, upon receipt of certified copies of such
resolutions as may be necessary to satisfy it that an
industrial development agency has been duly chosen to act
within a particular county, may shall recognize such
industrial development agency as the sole such agency within
such county for the purposes of this Act.
(Source: P.A. 76-1961.)
(30 ILCS 720/5) (from Ch. 85, par. 895)
Sec. 5.  Applications for and approval of grants to
industrial development agencies. Subject to appropriation, the


The Department is authorized to make grants to recognized
industrial development agencies, to assist such agencies in
the financing of their operational costs for the purposes of
making studies, surveys and investigations, the compilation of
data and statistics and in the carrying out of planning and
promotional programs; but before any such grant may be made,
(A) The industrial development agency shall have made
application to the Department for such grant, and shall have
therein set forth the studies proposed to be made, the
statistics, data and surveys proposed to be completed, and the
program proposed to be undertaken for the purpose of
encouraging and stimulating industrial development in the
county. The application shall further state, under oath or
affirmation, with evidence thereof satisfactory to the
department, the amount of funds held by or committed or
subscribed to the industrial development agency for
application to the purposes herein described and the amount of
the grant for which application is made; and
(B) The Department, after review of the application, if
satisfied that the program of the industrial development
agency appears to be in accord with the purposes of this Act,
shall authorize the making of a matching grant to such
industrial development agency equal to funds of the agency
allocated by it to the program described in its application;
but such State grant shall not exceed an amount equal to
one-twentieth of one dollar for each inhabitant of the county


or counties represented by such agency as determined by the
last preceding decennial United States Census.
(Source: P.A. 76-1961.)
(30 ILCS 720/7) (from Ch. 85, par. 897)
Sec. 7. Rules and regulations of the department. In order
to effectuate and enforce the provisions of this Act, the
Department may adopt is authorized to promulgate necessary
rules and regulations and prescribe procedures in order to
assure compliance by industrial development agencies in
carrying out the purposes for which grants may be made
hereunder.
(Source: P.A. 76-1961.)
Section 3-75. The Build Illinois Act is amended by
changing Section 9-4.2a as follows:
(30 ILCS 750/9-4.2a)
Sec. 9-4.2a. Rural micro-business loans.
(a) In order to increase the growth of small rural
businesses, the rural micro-business loan program is created
and shall be administered by the Department of Commerce and
Economic Opportunity, subject to appropriation. This program
shall help small businesses that lack sufficient collateral or
equity access funds at competitive terms to help create or
retain jobs, modernize equipment or facilities, and maintain


their competitiveness.
(b) In the making of loans for rural micro-businesses, as
defined below, the Department is authorized to employ
different criteria in lieu of the general provisions of
subsections (b), (d), (e), (f), (h), and (i) of Section 9-4.
The Department shall adopt rules for the administration of
this program.
For purposes of this Section, "rural micro-business" means
a business that: (i) employs 5 or fewer full-time employees,
including the owner if the owner is an employee, and (ii) is
based on the production, processing, or marketing of
agricultural products, forest products, cottage and craft
products, or tourism.
(c) The Department may shall determine by rule the amount,
term, interest rate, and allowable uses of loans awarded under
this program, except that:
(1) The loan shall not exceed $25,000 or 50% of the
business project costs, unless the Director of the
Department determines that a waiver of these limits is
required to meet the purposes of this Act.
(2) The loan shall only be made if the Department
determines that the number of jobs to be created or
retained by the business is reasonable in relation to the
loan funds requested.
(3) The borrower shall provide a written statement of
the funds required to establish or support the business


and shall provide equity capital in an amount equal to 10%
of the first $10,000 of the required funds and equity
capital, other loans, or leveraged capital, or any
combination thereof, in an amount equal to 50% of any
additional required funds.
(4) The loan shall be in a principal amount and form
and contain terms and provisions with respect to security,
insurance, reporting, delinquency charges, default
remedies, and other matters that the Department determines
are appropriate to protect the public interest and are
consistent with the purposes of this Section. The terms
and provisions may be less than required for similar loans
not covered by this Section.
(5) The Department shall award no less than 80% of the
amount available for this program for loans to businesses
that are located in counties with a population of 100,000
or less.
(Source: P.A. 94-392, eff. 8-1-05.)
Section 3-80. The State Mandates Act is amended by
changing Section 4 as follows:
(30 ILCS 805/4) (from Ch. 85, par. 2204)
Sec. 4. Collection and maintenance of information
concerning state mandates.
(a) The Department of Commerce and Economic Opportunity,


hereafter referred to as the Department, shall, subject to
appropriation, be responsible for:
(1) Collecting and maintaining information on State
mandates, including information required for effective
implementation of the provisions of this Act.
(2) Reviewing local government applications for
reimbursement submitted under this Act in cases in which
the General Assembly has appropriated funds to reimburse
local governments for costs associated with the
implementation of a State mandate. In cases in which there
is no appropriation for reimbursement, upon a request for
determination of a mandate by a unit of local government,
or more than one unit of local government filing a single
request, other than a school district or a community
college district, the Department shall determine whether a
Public Act constitutes a mandate and, if so, the Statewide
cost of implementation.
(3) Hearing complaints or suggestions from local
governments and other affected organizations as to
existing or proposed State mandates.
(4) Reporting each year to the Governor and the
General Assembly regarding the administration of
provisions of this Act and changes proposed to this Act.
The Commission on Government Forecasting and
Accountability shall conduct public hearings as needed to
review the information collected and the recommendations made


by the Department under this subsection (a). The Department
shall cooperate fully with the Commission on Government
Forecasting and Accountability, providing any information,
supporting documentation and other assistance required by the
Commission on Government Forecasting and Accountability to
facilitate the conduct of the hearing.
(b) Within 2 years following the effective date of this
Act, the Department shall, subject to appropriation, collect
and tabulate relevant information as to the nature and scope
of each existing State mandate, including but not necessarily
limited to (i) identity of type of local government and local
government agency or official to whom the mandate is directed;
(ii) whether or not an identifiable local direct cost is
necessitated by the mandate and the estimated annual amount;
(iii) extent of State financial participation, if any, in
meeting identifiable costs; (iv) State agency, if any, charged
with supervising the implementation of the mandate; and (v) a
brief description of the mandate and a citation of its origin
in statute or regulation.
(c) The resulting information from subsection (b) shall be
published in a catalog available to members of the General
Assembly, State and local officials, and interested citizens.
As new mandates are enacted they shall be added to the catalog,
and each January 31 the Department shall, subject to
appropriation, list each new mandate enacted at the preceding
session of the General Assembly, and the estimated additional


identifiable direct costs, if any imposed upon local
governments. A revised version of the catalog shall, subject
to appropriation, be published every 2 years beginning with
the publication date of the first catalog.
(d) Failure of the General Assembly to appropriate
adequate funds for reimbursement as required by this Act shall
not relieve the Department of Commerce and Economic
Opportunity from its obligations under this Section.
(Source: P.A. 100-1148, eff. 12-10-18.)
(70 ILCS 210/22.1 rep.)
Section 3-85. The Metropolitan Pier and Exposition
Authority Act is amended by repealing Section 22.1.
Section 3-90. The Forensic Psychiatry Fellowship Training
Act is amended by changing Section 5 as follows:
(110 ILCS 46/5)
Sec. 5. Creation of program.  The University of Illinois
at Chicago and Southern Illinois University shall expand their
focuses on enrolling, training, and graduating forensic mental
health professionals by each creating, subject to
appropriations, a forensic psychiatry fellowship training
program at their Colleges of Medicine.
(Source: P.A. 95-22, eff. 8-3-07.)


Section 3-95. The Liquor Control Act of 1934 is amended by
changing Sections 6-5 and 9-12 as follows:
(235 ILCS 5/6-5) (from Ch. 43, par. 122)
Sec. 6-5.  Except as otherwise provided in this Section, it
is unlawful for any person having a retailer's license or any
officer, associate, member, representative or agent of such
licensee to accept, receive or borrow money, or anything else
of value, or accept or receive credit (other than
merchandising credit in the ordinary course of business for a
period not to exceed 30 days) directly or indirectly from any
manufacturer, importing distributor or distributor of
alcoholic liquor, or from any person connected with or in any
way representing, or from any member of the family of, such
manufacturer, importing distributor, distributor or
wholesaler, or from any stockholders in any corporation
engaged in manufacturing, distributing or wholesaling of such
liquor, or from any officer, manager, agent or representative
of said manufacturer. Except as provided below, it is unlawful
for any manufacturer or distributor or importing distributor
to give or lend money or anything of value, or otherwise loan
or extend credit (except such merchandising credit) directly
or indirectly to any retail licensee or to the manager,
representative, agent, officer or director of such licensee. A
manufacturer, distributor or importing distributor may furnish
free advertising, posters, signs, brochures, hand-outs, or


other promotional devices or materials to any unit of
government owning or operating any auditorium, exhibition
hall, recreation facility or other similar facility holding a
retailer's license, provided that the primary purpose of such
promotional devices or materials is to promote public events
being held at such facility. A unit of government owning or
operating such a facility holding a retailer's license may
accept such promotional devices or materials designed
primarily to promote public events held at the facility. No
retail licensee delinquent beyond the 30 day period specified
in this Section shall solicit, accept or receive credit,
purchase or acquire alcoholic liquors, directly or indirectly
from any other licensee, and no manufacturer, distributor or
importing distributor shall knowingly grant or extend credit,
sell, furnish or supply alcoholic liquors to any such
delinquent retail licensee; provided that the purchase price
of all beer sold to a retail licensee shall be paid by the
retail licensee in cash on or before delivery of the beer, and
unless the purchase price payable by a retail licensee for
beer sold to him in returnable bottles shall expressly include
a charge for the bottles and cases, the retail licensee shall,
on or before delivery of such beer, pay the seller in cash a
deposit in an amount not less than the deposit required to be
paid by the distributor to the brewer; but where the brewer
sells direct to the retailer, the deposit shall be an amount no
less than that required by the brewer from his own


distributors; and provided further, that in no instance shall
this deposit be less than 50 cents for each case of beer in
pint or smaller bottles and 60 cents for each case of beer in
quart or half-gallon bottles; and provided further, that the
purchase price of all beer sold to an importing distributor or
distributor shall be paid by such importing distributor or
distributor in cash on or before the 15th day (Sundays and
holidays excepted) after delivery of such beer to such
purchaser; and unless the purchase price payable by such
importing distributor or distributor for beer sold in
returnable bottles and cases shall expressly include a charge
for the bottles and cases, such importing distributor or
distributor shall, on or before the 15th day (Sundays and
holidays excepted) after delivery of such beer to such
purchaser, pay the seller in cash a required amount as a
deposit to assure the return of such bottles and cases.
Nothing herein contained shall prohibit any licensee from
crediting or refunding to a purchaser the actual amount of
money paid for bottles, cases, kegs or barrels returned by the
purchaser to the seller or paid by the purchaser as a deposit
on bottles, cases, kegs or barrels, when such containers or
packages are returned to the seller. Nothing herein contained
shall prohibit any manufacturer, importing distributor or
distributor from extending usual and customary credit for
alcoholic liquor sold to customers or purchasers who live in
or maintain places of business outside of this State when such


alcoholic liquor is actually transported and delivered to such
points outside of this State.
A manufacturer, distributor, or importing distributor may
furnish free social media advertising to a retail licensee if
the social media advertisement does not contain the retail
price of any alcoholic liquor and the social media
advertisement complies with any applicable rules or
regulations issued by the Alcohol and Tobacco Tax and Trade
Bureau of the United States Department of the Treasury. A
manufacturer, distributor, or importing distributor may list
the names of one or more unaffiliated retailers in the
advertisement of alcoholic liquor through social media.
Nothing in this Section shall prohibit a retailer from
communicating with a manufacturer, distributor, or importing
distributor on social media or sharing media on the social
media of a manufacturer, distributor, or importing
distributor. A retailer may request free social media
advertising from a manufacturer, distributor, or importing
distributor. Nothing in this Section shall prohibit a
manufacturer, distributor, or importing distributor from
sharing, reposting, or otherwise forwarding a social media
post by a retail licensee, so long as the sharing, reposting,
or forwarding of the social media post does not contain the
retail price of any alcoholic liquor. No manufacturer,
distributor, or importing distributor shall pay or reimburse a
retailer, directly or indirectly, for any social media


advertising services, except as specifically permitted in this
Act. No retailer shall accept any payment or reimbursement,
directly or indirectly, for any social media advertising
services offered by a manufacturer, distributor, or importing
distributor, except as specifically permitted in this Act. For
the purposes of this Section, "social media" means a service,
platform, or site where users communicate with one another and
share media, such as pictures, videos, music, and blogs, with
other users free of charge.
No right of action shall exist for the collection of any
claim based upon credit extended to a distributor, importing
distributor or retail licensee contrary to the provisions of
this Section.
Every manufacturer, importing distributor and distributor
shall submit or cause to be submitted, to the State
Commission, in triplicate, not later than Thursday of each
calendar week, a verified written list of the names and
respective addresses of each retail licensee purchasing
spirits or wine from such manufacturer, importing distributor
or distributor who, on the first business day of that calendar
week, was delinquent beyond the above mentioned permissible
merchandising credit period of 30 days; or, if such is the
fact, a verified written statement that no retail licensee
purchasing spirits or wine was then delinquent beyond such
permissible merchandising credit period of 30 days.
Every manufacturer, importing distributor and distributor


shall submit or cause to be submitted, to the State
Commission, in triplicate, a verified written list of the
names and respective addresses of each previously reported
delinquent retail licensee who has cured such delinquency by
payment, which list shall be submitted not later than the
close of the second full business day following the day such
delinquency was so cured.
The written list of delinquent retail licensees shall be
developed, administered, and maintained only by the State
Commission. The State Commission shall notify each retail
licensee that it has been placed on the delinquency list.
Determinations of delinquency or nondelinquency shall be made
only by the State Commission.
Such written verified reports required to be submitted by
this Section shall be posted by the State Commission in each of
its offices in places available for public inspection not
later than the day following receipt thereof by the State
Commission. The reports so posted shall constitute notice to
every manufacturer, importing distributor and distributor of
the information contained therein. Actual notice to
manufacturers, importing distributors and distributors of the
information contained in any such posted reports, however
received, shall also constitute notice of such information.
The 30-day merchandising credit period allowed by this
Section shall commence with the day immediately following the
date of invoice and shall include all successive days


including Sundays and holidays to and including the 30th
successive day.
In addition to other methods allowed by law, payment by
check or credit card during the period for which merchandising
credit may be extended under the provisions of this Section
shall be considered payment. All checks received in payment
for alcoholic liquor shall be promptly deposited for
collection. A post dated check or a check dishonored on
presentation for payment shall not be deemed payment.
A credit card payment in dispute by a retailer shall not be
deemed payment, and the debt uncured for merchandising credit
shall be reported as delinquent. Nothing in this Section shall
prevent a distributor, self-distributing manufacturer, or
importing distributor from assessing a usual and customary
transaction fee representative of the actual finance charges
incurred for processing a credit card payment. This
transaction fee shall be disclosed on the invoice. It shall be
considered unlawful for a distributor, importing distributor,
or self-distributing manufacturer to waive finance charges for
retailers.
A retail licensee shall not be deemed to be delinquent in
payment for any alleged sale to him of alcoholic liquor when
there exists a bona fide dispute between such retailer and a
manufacturer, importing distributor or distributor with
respect to the amount of indebtedness existing because of such
alleged sale. A retail licensee shall not be deemed to be


delinquent under this provision and 11 Ill. Adm. Code 100.90
until 30 days after the date on which the region in which the
retail licensee is located enters Phase 4 of the Governor's
Restore Illinois Plan as issued on May 5, 2020.
A delinquent retail licensee who engages in the retail
liquor business at 2 or more locations shall be deemed to be
delinquent with respect to each such location.
The license of any person who violates any provision of
this Section shall be subject to suspension or revocation in
the manner provided by this Act.
If any part or provision of this Article or the
application thereof to any person or circumstances shall be
adjudged invalid by a court of competent jurisdiction, such
judgment shall be confined by its operation to the controversy
in which it was mentioned and shall not affect or invalidate
the remainder of this Article or the application thereof to
any other person or circumstance and to this and the
provisions of this Article are declared severable.
(Source: P.A. 101-631, eff. 6-2-20; 102-8, eff. 6-2-21;
102-442, eff. 1-1-22; 102-813, eff. 5-13-22.)
(235 ILCS 5/9-12) (from Ch. 43, par. 175.1)
Sec. 9-12.  Within 10 days after the filing of any petition
under this Article, the official with whom the petition is
filed shall prepare, in quintuplicate, the report hereinafter
prescribed. One copy shall be kept on file in the official's


office, and he shall, by registered mail, send two copies to
the Secretary of State, one copy to the county clerk and one
copy to the person who filed the petition.
The official shall make such report substantially in the
following form:
Report of filing of petition for local option election to
be held on .... in .... (name of precinct, etc.).
Date of filing ....
By whom filed ....
Number of signers ....
Proposal(s) to be voted upon ....
.... (Official)
Immediately upon completion of the canvass of any local
option election, the official shall prepare, in quadruplicate,
a report of the election result as hereinafter prescribed, and
shall keep one copy on file in his office , and, within 10 days
after the canvass, shall, by registered mail, send two copies
to the Secretary of State and one copy to the county clerk. The
report shall be substantially as follows:
Report of local option election held on .... in .... (name
of precinct, etc.) upon the following proposal(s) ....
Number voting "YES" ....
Number voting "NO" ....


.... (Official)
The official shall sign each copy of every report required
by this Section.
The Secretary of State and the county clerk shall keep on
file in their offices, available for inspection, any report
received by him pursuant to this Section.
(Source: P.A. 91-357, eff. 7-29-99.)
Section 3-100. The Atherosclerosis Prevention Act is
amended by changing Section 15 as follows:
(410 ILCS 3/15)
Sec. 15. Duties. The Department of Public Health, with the
advice of the Atherosclerosis Advisory Committee, shall do all
of the following:
(1) Develop standards for determining eligibility for
support of research, education, and prevention activities.
(2) Assist in the development and expansion of
programs for research in the causes and cures of
atherosclerosis, including medical procedures and
techniques that have a lifesaving effect in the care and
treatment of persons suffering from the disease.
(3) Assist in expanding resources for research and
medical care in the cardiovascular disease field.
(4) Establish or cause to be established, through its


own resources or by contract or otherwise, with other
agencies or institutions, facilities and systems for early
detection of persons with heart disease or conditions that
might lead to heart disease and for referral to those
persons' physicians or other appropriate resources for
care.
(5) Institute and carry on educational programs among
physicians, hospitals, public health departments, and the
public concerning atherosclerosis, including the
dissemination of information and the conducting of
educational programs concerning the prevention of
atherosclerosis and the methods for the care and treatment
of persons suffering from the disease.
(Source: P.A. 91-343, eff. 1-1-00.)
Section 3-105. The Environmental Protection Act is amended
by changing Section 55.6 as follows:
(415 ILCS 5/55.6) (from Ch. 111 1/2, par. 1055.6)
Sec. 55.6. Used Tire Management Fund.
(a) There is hereby created in the State Treasury a
special fund to be known as the Used Tire Management Fund.
There shall be deposited into the Fund all monies received as
(1) recovered costs or proceeds from the sale of used tires
under Section 55.3 of this Act, (2) repayment of loans from the
Used Tire Management Fund, or (3) penalties or punitive


damages for violations of this Title, except as provided by
subdivision (b)(4) or (b)(4-5) of Section 42.
(b) Beginning January 1, 1992, in addition to any other
fees required by law, the owner or operator of each site
required to be registered or permitted under subsection (d) or
(d-5) of Section 55 shall pay to the Agency an annual fee of
$100. Fees collected under this subsection shall be deposited
into the Environmental Protection Permit and Inspection Fund.
(c) Pursuant to appropriation, moneys up to an amount of
$4 million per fiscal year from the Used Tire Management Fund
shall be allocated as follows:
(1) 38% shall be available to the Agency for the
following purposes, provided that priority shall be given
to item (i):
(i) To undertake preventive, corrective or removal
action as authorized by and in accordance with Section
55.3, and to recover costs in accordance with Section
55.3.
(ii) For the performance of inspection and
enforcement activities for used and waste tire sites.
(iii) (Blank).
(iv) To provide financial assistance to units of
local government for the performance of inspecting,
investigating and enforcement activities pursuant to
subsection (r) of Section 4 at used and waste tire
sites.


(v) To provide financial assistance for used and
waste tire collection projects sponsored by local
government or not-for-profit corporations.
(vi) For the costs of fee collection and
administration relating to used and waste tires, and
to accomplish such other purposes as are authorized by
this Act and regulations thereunder.
(vii) To provide financial assistance to units of
local government and private industry for the purposes
of:
(A) assisting in the establishment of
facilities and programs to collect, process, and
utilize used and waste tires and tire-derived
materials;
(B) demonstrating the feasibility of
innovative technologies as a means of collecting,
storing, processing, and utilizing used and waste
tires and tire-derived materials; and
(C) applying demonstrated technologies as a
means of collecting, storing, processing, and
utilizing used and waste tires and tire-derived
materials.
(2) (Blank).
(2.1) For the fiscal year beginning July 1, 2004 and
for all fiscal years thereafter, 23% shall be deposited
into the General Revenue Fund. Prior to the fiscal year


beginning July 1, 2023, such Such transfers are at the
direction of the Department of Revenue, and shall be made
within 30 days after the end of each quarter. Beginning
with the fiscal year beginning July 1, 2023, such
transfers are at the direction of the Agency and shall be
made within 30 days after the end of each quarter.
(3) 25% shall be available to the Illinois Department
of Public Health for the following purposes:
(A) To investigate threats or potential threats to
the public health related to mosquitoes and other
vectors of disease associated with the improper
storage, handling and disposal of tires, improper
waste disposal, or natural conditions.
(B) To conduct surveillance and monitoring
activities for mosquitoes and other arthropod vectors
of disease, and surveillance of animals which provide
a reservoir for disease-producing organisms.
(C) To conduct training activities to promote
vector control programs and integrated pest management
as defined in the Vector Control Act.
(D) To respond to inquiries, investigate
complaints, conduct evaluations and provide technical
consultation to help reduce or eliminate public health
hazards and nuisance conditions associated with
mosquitoes and other vectors.
(E) To provide financial assistance to units of


local government for training, investigation and
response to public nuisances associated with
mosquitoes and other vectors of disease.
(4) 2% shall be available to the Department of
Agriculture for its activities under the Illinois
Pesticide Act relating to used and waste tires.
(5) 2% shall be available to the Pollution Control
Board for administration of its activities relating to
used and waste tires.
(6) 10% shall be available to the University of
Illinois for the Prairie Research Institute to perform
research to study the biology, distribution, population
ecology, and biosystematics of tire-breeding arthropods,
especially mosquitoes, and the diseases they spread.
(d) By January 1, 1998, and biennially thereafter, each
State agency receiving an appropriation from the Used Tire
Management Fund shall report to the Governor and the General
Assembly on its activities relating to the Fund.
(e) Any monies appropriated from the Used Tire Management
Fund, but not obligated, shall revert to the Fund.
(f) In administering the provisions of subdivisions (1),
(2) and (3) of subsection (c) of this Section, the Agency, the
Department of Commerce and Economic Opportunity, and the
Illinois Department of Public Health shall ensure that
appropriate funding assistance is provided to any municipality
with a population over 1,000,000 or to any sanitary district


which serves a population over 1,000,000.
(g) Pursuant to appropriation, monies in excess of $4
million per fiscal year from the Used Tire Management Fund
shall be used as follows:
(1) 55% shall be available to the Agency for the
following purposes, provided that priority shall be given
to subparagraph (A):
(A) To undertake preventive, corrective or renewed
action as authorized by and in accordance with Section
55.3 and to recover costs in accordance with Section
55.3.
(B) To provide financial assistance to units of
local government and private industry for the purposes
of:
(i) assisting in the establishment of
facilities and programs to collect, process, and
utilize used and waste tires and tire-derived
materials;
(ii) demonstrating the feasibility of
innovative technologies as a means of collecting,
storing, processing, and utilizing used and waste
tires and tire-derived materials; and
(iii) applying demonstrated technologies as a
means of collecting, storing, processing, and
utilizing used and waste tires and tire-derived
materials.


(C) To provide grants to public universities for
vector-related research, disease-related research, and
for related laboratory-based equipment and field-based
equipment.
(2) (Blank).
(3) For the fiscal year beginning July 1, 2004 and for
all fiscal years thereafter, 45% shall be deposited into
the General Revenue Fund. Prior to the fiscal year
beginning July 1, 2023, such Such transfers are at the
direction of the Department of Revenue, and shall be made
within 30 days after the end of each quarter. Beginning
with the fiscal year beginning July 1, 2023, such
transfers are at the direction of the Agency and shall be
made within 30 days after the end of each quarter.
(Source: P.A. 100-103, eff. 8-11-17; 100-327, eff. 8-24-17;
100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.
8-14-18; 101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
(615 ILCS 60/Act rep.)
Section 3-110. The Des Plaines and Illinois Rivers Act is
repealed.
Section 3-115. The Minimum Wage Law is amended by changing
Section 10 as follows:
(820 ILCS 105/10) (from Ch. 48, par. 1010)


Sec. 10.  (a) The Director shall make and revise
administrative regulations, including definitions of terms, as
he deems appropriate to carry out the purposes of this Act, to
prevent the circumvention or evasion thereof, and to safeguard
the minimum wage established by the Act. Regulations governing
employment of learners may be issued only after notice and
opportunity for public hearing, as provided in subsection (c)
of this Section.
(b) In order to prevent curtailment of opportunities for
employment, avoid undue hardship, and safeguard the minimum
wage rate under this Act, the Director may also issue
regulations providing for the employment of workers with
disabilities at wages lower than the wage rate applicable
under this Act, under permits and for such periods of time as
specified therein; and providing for the employment of
learners at wages lower than the wage rate applicable under
this Act. However, such regulation shall not permit lower
wages for persons with disabilities on any basis that is
unrelated to such person's ability resulting from his
disability, and such regulation may be issued only after
notice and opportunity for public hearing as provided in
subsection (c) of this Section.
(c) Prior to the adoption, amendment or repeal of any rule
or regulation by the Director under this Act, except
regulations which concern only the internal management of the
Department of Labor and do not affect any public right


provided by this Act, the Director shall give proper notice to
persons in any industry or occupation that may be affected by
the proposed rule or regulation, and hold a public hearing on
his proposed action at which any such affected person, or his
duly authorized representative, may attend and testify or
present other evidence for or against such proposed rule or
regulation. Rules and regulations adopted under this Section
shall be filed with the Secretary of State in compliance with
"An Act concerning administrative rules", as now or hereafter
amended. Such adopted and filed rules and regulations shall
become effective 10 days after copies thereof have been mailed
by the Department to persons in industries affected thereby at
their last known address.
(d) The commencement of proceedings by any person
aggrieved by an administrative regulation issued under this
Act does not, unless specifically ordered by the Court,
operate as a stay of that administrative regulation against
other persons. The Court shall not grant any stay of an
administrative regulation unless the person complaining of
such regulation files in the Court an undertaking with a
surety or sureties satisfactory to the Court for the payment
to the employees affected by the regulation, in the event such
regulation is affirmed, of the amount by which the
compensation such employees are entitled to receive under the
regulation exceeds the compensation they actually receive
while such stay is in effect.


(e) The Department may adopt emergency rules in accordance
with Section 5-45 of the Illinois Administrative Procedure Act
to implement the changes made by this amendatory Act of the
101st General Assembly.
(Source: P.A. 101-1, eff. 2-19-19.)
ARTICLE 99.
Section 99-999. Effective date. This Act takes effect upon
becoming law.
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