Illinois 2023-2024 Regular Session

Illinois House Bill HB4071 Compare Versions

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

Old	New	Differences
1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4071 Introduced , by Rep. Will Guzzardi SYNOPSIS AS INTRODUCED: 30 ILCS 105/5.990 new30 ILCS 105/6z-139 new35 ILCS 105/9 from Ch. 120, par. 439.935 ILCS 110/9 from Ch. 120, par. 439.3935 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/3 from Ch. 120, par. 442 35 ILCS 130/2 from Ch. 120, par. 453.2 35 ILCS 135/3 from Ch. 120, par. 453.33 35 ILCS 145/6 from Ch. 120, par. 481b.36 35 ILCS 505/2b from Ch. 120, par. 418b 35 ILCS 505/6 from Ch. 120, par. 422 35 ILCS 505/6a from Ch. 120, par. 422a 35 ILCS 630/6 from Ch. 120, par. 2006 235 ILCS 5/8-1 235 ILCS 5/8-2 from Ch. 43, par. 159 Amends the State Finance Act to create the Working Families Fund. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act and various other tax Acts. Provides that the vendor discount is limited to $1,000 per calendar year. Provides for deposits into the Working Families Fund. Effective immediately. LRB103 32235 HLH 61432 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4071 Introduced , by Rep. Will Guzzardi SYNOPSIS AS INTRODUCED: 30 ILCS 105/5.990 new30 ILCS 105/6z-139 new35 ILCS 105/9 from Ch. 120, par. 439.935 ILCS 110/9 from Ch. 120, par. 439.3935 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/3 from Ch. 120, par. 442 35 ILCS 130/2 from Ch. 120, par. 453.2 35 ILCS 135/3 from Ch. 120, par. 453.33 35 ILCS 145/6 from Ch. 120, par. 481b.36 35 ILCS 505/2b from Ch. 120, par. 418b 35 ILCS 505/6 from Ch. 120, par. 422 35 ILCS 505/6a from Ch. 120, par. 422a 35 ILCS 630/6 from Ch. 120, par. 2006 235 ILCS 5/8-1 235 ILCS 5/8-2 from Ch. 43, par. 159 30 ILCS 105/5.990 new 30 ILCS 105/6z-139 new 35 ILCS 105/9 from Ch. 120, par. 439.9 35 ILCS 110/9 from Ch. 120, par. 439.39 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/3 from Ch. 120, par. 442 35 ILCS 130/2 from Ch. 120, par. 453.2 35 ILCS 135/3 from Ch. 120, par. 453.33 35 ILCS 145/6 from Ch. 120, par. 481b.36 35 ILCS 505/2b from Ch. 120, par. 418b 35 ILCS 505/6 from Ch. 120, par. 422 35 ILCS 505/6a from Ch. 120, par. 422a 35 ILCS 630/6 from Ch. 120, par. 2006 235 ILCS 5/8-1 235 ILCS 5/8-2 from Ch. 43, par. 159 Amends the State Finance Act to create the Working Families Fund. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act and various other tax Acts. Provides that the vendor discount is limited to $1,000 per calendar year. Provides for deposits into the Working Families Fund. Effective immediately. LRB103 32235 HLH 61432 b LRB103 32235 HLH 61432 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4071 Introduced , by Rep. Will Guzzardi SYNOPSIS AS INTRODUCED:
3	3	30 ILCS 105/5.990 new30 ILCS 105/6z-139 new35 ILCS 105/9 from Ch. 120, par. 439.935 ILCS 110/9 from Ch. 120, par. 439.3935 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/3 from Ch. 120, par. 442 35 ILCS 130/2 from Ch. 120, par. 453.2 35 ILCS 135/3 from Ch. 120, par. 453.33 35 ILCS 145/6 from Ch. 120, par. 481b.36 35 ILCS 505/2b from Ch. 120, par. 418b 35 ILCS 505/6 from Ch. 120, par. 422 35 ILCS 505/6a from Ch. 120, par. 422a 35 ILCS 630/6 from Ch. 120, par. 2006 235 ILCS 5/8-1 235 ILCS 5/8-2 from Ch. 43, par. 159 30 ILCS 105/5.990 new 30 ILCS 105/6z-139 new 35 ILCS 105/9 from Ch. 120, par. 439.9 35 ILCS 110/9 from Ch. 120, par. 439.39 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/3 from Ch. 120, par. 442 35 ILCS 130/2 from Ch. 120, par. 453.2 35 ILCS 135/3 from Ch. 120, par. 453.33 35 ILCS 145/6 from Ch. 120, par. 481b.36 35 ILCS 505/2b from Ch. 120, par. 418b 35 ILCS 505/6 from Ch. 120, par. 422 35 ILCS 505/6a from Ch. 120, par. 422a 35 ILCS 630/6 from Ch. 120, par. 2006 235 ILCS 5/8-1 235 ILCS 5/8-2 from Ch. 43, par. 159
4	4	30 ILCS 105/5.990 new
5	5	30 ILCS 105/6z-139 new
6	6	35 ILCS 105/9 from Ch. 120, par. 439.9
7	7	35 ILCS 110/9 from Ch. 120, par. 439.39
8	8	35 ILCS 115/9 from Ch. 120, par. 439.109
9	9	35 ILCS 120/3 from Ch. 120, par. 442
10	10	35 ILCS 130/2 from Ch. 120, par. 453.2
11	11	35 ILCS 135/3 from Ch. 120, par. 453.33
12	12	35 ILCS 145/6 from Ch. 120, par. 481b.36
13	13	35 ILCS 505/2b from Ch. 120, par. 418b
14	14	35 ILCS 505/6 from Ch. 120, par. 422
15	15	35 ILCS 505/6a from Ch. 120, par. 422a
16	16	35 ILCS 630/6 from Ch. 120, par. 2006
17	17	235 ILCS 5/8-1
18	18	235 ILCS 5/8-2 from Ch. 43, par. 159
19	19	Amends the State Finance Act to create the Working Families Fund. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act and various other tax Acts. Provides that the vendor discount is limited to $1,000 per calendar year. Provides for deposits into the Working Families Fund. Effective immediately.
20	20	LRB103 32235 HLH 61432 b LRB103 32235 HLH 61432 b
21	21	LRB103 32235 HLH 61432 b
22	22	A BILL FOR
23	23	HB4071LRB103 32235 HLH 61432 b HB4071 LRB103 32235 HLH 61432 b
24	24	HB4071 LRB103 32235 HLH 61432 b
25	25	1 AN ACT concerning revenue.
26	26	2 Be it enacted by the People of the State of Illinois,
27	27	3 represented in the General Assembly:
28	28	4 Section 5. The State Finance Act is amended by adding
29	29	5 Sections 5.990 and 6z-139 as follows:
30	30	6 (30 ILCS 105/5.990 new)
31	31	7 Sec. 5.990. The Working Families Fund.
32	32	8 (30 ILCS 105/6z-139 new)
33	33	9 Sec. 6z-139. The Working Families Fund; uses. The Working
34	34	10 Families Fund is hereby created as a special fund in the State
35	35	11 treasury. All moneys deposited into the Fund shall be
36	36	12 appropriated to child care, ending homelessness, or public
37	37	13 schools. Moneys appropriated from the Fund shall supplement
38	38	14 and not supplant the current levels of funding for each item.
39	39	15 Section 10. The Use Tax Act is amended by changing Section
40	40	16 9 as follows:
41	41	17 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
42	42	18 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
43	43	19 and trailers that are required to be registered with an agency
44	44	20 of this State, each retailer required or authorized to collect
45	45
46	46
47	47
48	48	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4071 Introduced , by Rep. Will Guzzardi SYNOPSIS AS INTRODUCED:
49	49	30 ILCS 105/5.990 new30 ILCS 105/6z-139 new35 ILCS 105/9 from Ch. 120, par. 439.935 ILCS 110/9 from Ch. 120, par. 439.3935 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/3 from Ch. 120, par. 442 35 ILCS 130/2 from Ch. 120, par. 453.2 35 ILCS 135/3 from Ch. 120, par. 453.33 35 ILCS 145/6 from Ch. 120, par. 481b.36 35 ILCS 505/2b from Ch. 120, par. 418b 35 ILCS 505/6 from Ch. 120, par. 422 35 ILCS 505/6a from Ch. 120, par. 422a 35 ILCS 630/6 from Ch. 120, par. 2006 235 ILCS 5/8-1 235 ILCS 5/8-2 from Ch. 43, par. 159 30 ILCS 105/5.990 new 30 ILCS 105/6z-139 new 35 ILCS 105/9 from Ch. 120, par. 439.9 35 ILCS 110/9 from Ch. 120, par. 439.39 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/3 from Ch. 120, par. 442 35 ILCS 130/2 from Ch. 120, par. 453.2 35 ILCS 135/3 from Ch. 120, par. 453.33 35 ILCS 145/6 from Ch. 120, par. 481b.36 35 ILCS 505/2b from Ch. 120, par. 418b 35 ILCS 505/6 from Ch. 120, par. 422 35 ILCS 505/6a from Ch. 120, par. 422a 35 ILCS 630/6 from Ch. 120, par. 2006 235 ILCS 5/8-1 235 ILCS 5/8-2 from Ch. 43, par. 159
50	50	30 ILCS 105/5.990 new
51	51	30 ILCS 105/6z-139 new
52	52	35 ILCS 105/9 from Ch. 120, par. 439.9
53	53	35 ILCS 110/9 from Ch. 120, par. 439.39
54	54	35 ILCS 115/9 from Ch. 120, par. 439.109
55	55	35 ILCS 120/3 from Ch. 120, par. 442
56	56	35 ILCS 130/2 from Ch. 120, par. 453.2
57	57	35 ILCS 135/3 from Ch. 120, par. 453.33
58	58	35 ILCS 145/6 from Ch. 120, par. 481b.36
59	59	35 ILCS 505/2b from Ch. 120, par. 418b
60	60	35 ILCS 505/6 from Ch. 120, par. 422
61	61	35 ILCS 505/6a from Ch. 120, par. 422a
62	62	35 ILCS 630/6 from Ch. 120, par. 2006
63	63	235 ILCS 5/8-1
64	64	235 ILCS 5/8-2 from Ch. 43, par. 159
65	65	Amends the State Finance Act to create the Working Families Fund. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act and various other tax Acts. Provides that the vendor discount is limited to $1,000 per calendar year. Provides for deposits into the Working Families Fund. Effective immediately.
66	66	LRB103 32235 HLH 61432 b LRB103 32235 HLH 61432 b
67	67	LRB103 32235 HLH 61432 b
68	68	A BILL FOR
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74	74	30 ILCS 105/5.990 new
75	75	30 ILCS 105/6z-139 new
76	76	35 ILCS 105/9 from Ch. 120, par. 439.9
77	77	35 ILCS 110/9 from Ch. 120, par. 439.39
78	78	35 ILCS 115/9 from Ch. 120, par. 439.109
79	79	35 ILCS 120/3 from Ch. 120, par. 442
80	80	35 ILCS 130/2 from Ch. 120, par. 453.2
81	81	35 ILCS 135/3 from Ch. 120, par. 453.33
82	82	35 ILCS 145/6 from Ch. 120, par. 481b.36
83	83	35 ILCS 505/2b from Ch. 120, par. 418b
84	84	35 ILCS 505/6 from Ch. 120, par. 422
85	85	35 ILCS 505/6a from Ch. 120, par. 422a
86	86	35 ILCS 630/6 from Ch. 120, par. 2006
87	87	235 ILCS 5/8-1
88	88	235 ILCS 5/8-2 from Ch. 43, par. 159
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107	107	1 the tax imposed by this Act shall pay to the Department the
108	108	2 amount of such tax (except as otherwise provided) at the time
109	109	3 when he is required to file his return for the period during
110	110	4 which such tax was collected, less a discount of 2.1% prior to
111	111	5 January 1, 1990, and 1.75% on and after January 1, 1990 and
112	112	6 prior to January 1, 2024, and 2% on and after January 1, 2024,
113	113	7 or $5 per calendar year, whichever is greater, which is
114	114	8 allowed to reimburse the retailer for expenses incurred in
115	115	9 collecting the tax, keeping records, preparing and filing
116	116	10 returns, remitting the tax and supplying data to the
117	117	11 Department on request. On and after January 1, 1990 and prior
118	118	12 to January 1, 2024, in no event shall the discount allowed to
119	119	13 any vendor be less than $5 in any calendar year. On and after
120	120	14 January 1, 2024, in no event shall the discount allowed to any
121	121	15 vendor be less than $5 in any calendar year or more than $1,000
122	122	16 in any calendar year. When determining the discount allowed
123	123	17 under this Section, retailers shall include the amount of tax
124	124	18 that would have been due at the 6.25% rate but for the 1.25%
125	125	19 rate imposed on sales tax holiday items under Public Act
126	126	20 102-700 this amendatory Act of the 102nd General Assembly. The
127	127	21 discount under this Section is not allowed for the 1.25%
128	128	22 portion of taxes paid on aviation fuel that is subject to the
129	129	23 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
130	130	24 47133. When determining the discount allowed under this
131	131	25 Section, retailers shall include the amount of tax that would
132	132	26 have been due at the 1% rate but for the 0% rate imposed under
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143	143	1 Public Act 102-700 this amendatory Act of the 102nd General
144	144	2 Assembly. In the case of retailers who report and pay the tax
145	145	3 on a transaction by transaction basis, as provided in this
146	146	4 Section, such discount shall be taken with each such tax
147	147	5 remittance instead of when such retailer files his periodic
148	148	6 return. The discount allowed under this Section is allowed
149	149	7 only for returns that are filed in the manner required by this
150	150	8 Act. The Department may disallow the discount for retailers
151	151	9 whose certificate of registration is revoked at the time the
152	152	10 return is filed, but only if the Department's decision to
153	153	11 revoke the certificate of registration has become final. A
154	154	12 retailer need not remit that part of any tax collected by him
155	155	13 to the extent that he is required to remit and does remit the
156	156	14 tax imposed by the Retailers' Occupation Tax Act, with respect
157	157	15 to the sale of the same property.
158	158	16 Where such tangible personal property is sold under a
159	159	17 conditional sales contract, or under any other form of sale
160	160	18 wherein the payment of the principal sum, or a part thereof, is
161	161	19 extended beyond the close of the period for which the return is
162	162	20 filed, the retailer, in collecting the tax (except as to motor
163	163	21 vehicles, watercraft, aircraft, and trailers that are required
164	164	22 to be registered with an agency of this State), may collect for
165	165	23 each tax return period, only the tax applicable to that part of
166	166	24 the selling price actually received during such tax return
167	167	25 period.
168	168	26 Except as provided in this Section, on or before the
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179	179	1 twentieth day of each calendar month, such retailer shall file
180	180	2 a return for the preceding calendar month. Such return shall
181	181	3 be filed on forms prescribed by the Department and shall
182	182	4 furnish such information as the Department may reasonably
183	183	5 require. The return shall include the gross receipts on food
184	184	6 for human consumption that is to be consumed off the premises
185	185	7 where it is sold (other than alcoholic beverages, food
186	186	8 consisting of or infused with adult use cannabis, soft drinks,
187	187	9 and food that has been prepared for immediate consumption)
188	188	10 which were received during the preceding calendar month,
189	189	11 quarter, or year, as appropriate, and upon which tax would
190	190	12 have been due but for the 0% rate imposed under Public Act
191	191	13 102-700 this amendatory Act of the 102nd General Assembly. The
192	192	14 return shall also include the amount of tax that would have
193	193	15 been due on food for human consumption that is to be consumed
194	194	16 off the premises where it is sold (other than alcoholic
195	195	17 beverages, food consisting of or infused with adult use
196	196	18 cannabis, soft drinks, and food that has been prepared for
197	197	19 immediate consumption) but for the 0% rate imposed under
198	198	20 Public Act 102-700 this amendatory Act of the 102nd General
199	199	21 Assembly.
200	200	22 On and after January 1, 2018, except for returns required
201	201	23 to be filed prior to January 1, 2023 for motor vehicles,
202	202	24 watercraft, aircraft, and trailers that are required to be
203	203	25 registered with an agency of this State, with respect to
204	204	26 retailers whose annual gross receipts average $20,000 or more,
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215	215	1 all returns required to be filed pursuant to this Act shall be
216	216	2 filed electronically. On and after January 1, 2023, with
217	217	3 respect to retailers whose annual gross receipts average
218	218	4 $20,000 or more, all returns required to be filed pursuant to
219	219	5 this Act, including, but not limited to, returns for motor
220	220	6 vehicles, watercraft, aircraft, and trailers that are required
221	221	7 to be registered with an agency of this State, shall be filed
222	222	8 electronically. Retailers who demonstrate that they do not
223	223	9 have access to the Internet or demonstrate hardship in filing
224	224	10 electronically may petition the Department to waive the
225	225	11 electronic filing requirement.
226	226	12 The Department may require returns to be filed on a
227	227	13 quarterly basis. If so required, a return for each calendar
228	228	14 quarter shall be filed on or before the twentieth day of the
229	229	15 calendar month following the end of such calendar quarter. The
230	230	16 taxpayer shall also file a return with the Department for each
231	231	17 of the first two months of each calendar quarter, on or before
232	232	18 the twentieth day of the following calendar month, stating:
233	233	19 1. The name of the seller;
234	234	20 2. The address of the principal place of business from
235	235	21 which he engages in the business of selling tangible
236	236	22 personal property at retail in this State;
237	237	23 3. The total amount of taxable receipts received by
238	238	24 him during the preceding calendar month from sales of
239	239	25 tangible personal property by him during such preceding
240	240	26 calendar month, including receipts from charge and time
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251	251	1 sales, but less all deductions allowed by law;
252	252	2 4. The amount of credit provided in Section 2d of this
253	253	3 Act;
254	254	4 5. The amount of tax due;
255	255	5 5-5. The signature of the taxpayer; and
256	256	6 6. Such other reasonable information as the Department
257	257	7 may require.
258	258	8 Each retailer required or authorized to collect the tax
259	259	9 imposed by this Act on aviation fuel sold at retail in this
260	260	10 State during the preceding calendar month shall, instead of
261	261	11 reporting and paying tax on aviation fuel as otherwise
262	262	12 required by this Section, report and pay such tax on a separate
263	263	13 aviation fuel tax return. The requirements related to the
264	264	14 return shall be as otherwise provided in this Section.
265	265	15 Notwithstanding any other provisions of this Act to the
266	266	16 contrary, retailers collecting tax on aviation fuel shall file
267	267	17 all aviation fuel tax returns and shall make all aviation fuel
268	268	18 tax payments by electronic means in the manner and form
269	269	19 required by the Department. For purposes of this Section,
270	270	20 "aviation fuel" means jet fuel and aviation gasoline.
271	271	21 If a taxpayer fails to sign a return within 30 days after
272	272	22 the proper notice and demand for signature by the Department,
273	273	23 the return shall be considered valid and any amount shown to be
274	274	24 due on the return shall be deemed assessed.
275	275	25 Notwithstanding any other provision of this Act to the
276	276	26 contrary, retailers subject to tax on cannabis shall file all
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287	287	1 cannabis tax returns and shall make all cannabis tax payments
288	288	2 by electronic means in the manner and form required by the
289	289	3 Department.
290	290	4 Beginning October 1, 1993, a taxpayer who has an average
291	291	5 monthly tax liability of $150,000 or more shall make all
292	292	6 payments required by rules of the Department by electronic
293	293	7 funds transfer. Beginning October 1, 1994, a taxpayer who has
294	294	8 an average monthly tax liability of $100,000 or more shall
295	295	9 make all payments required by rules of the Department by
296	296	10 electronic funds transfer. Beginning October 1, 1995, a
297	297	11 taxpayer who has an average monthly tax liability of $50,000
298	298	12 or more shall make all payments required by rules of the
299	299	13 Department by electronic funds transfer. Beginning October 1,
300	300	14 2000, a taxpayer who has an annual tax liability of $200,000 or
301	301	15 more shall make all payments required by rules of the
302	302	16 Department by electronic funds transfer. The term "annual tax
303	303	17 liability" shall be the sum of the taxpayer's liabilities
304	304	18 under this Act, and under all other State and local occupation
305	305	19 and use tax laws administered by the Department, for the
306	306	20 immediately preceding calendar year. The term "average monthly
307	307	21 tax liability" means the sum of the taxpayer's liabilities
308	308	22 under this Act, and under all other State and local occupation
309	309	23 and use tax laws administered by the Department, for the
310	310	24 immediately preceding calendar year divided by 12. Beginning
311	311	25 on October 1, 2002, a taxpayer who has a tax liability in the
312	312	26 amount set forth in subsection (b) of Section 2505-210 of the
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323	323	1 Department of Revenue Law shall make all payments required by
324	324	2 rules of the Department by electronic funds transfer.
325	325	3 Before August 1 of each year beginning in 1993, the
326	326	4 Department shall notify all taxpayers required to make
327	327	5 payments by electronic funds transfer. All taxpayers required
328	328	6 to make payments by electronic funds transfer shall make those
329	329	7 payments for a minimum of one year beginning on October 1.
330	330	8 Any taxpayer not required to make payments by electronic
331	331	9 funds transfer may make payments by electronic funds transfer
332	332	10 with the permission of the Department.
333	333	11 All taxpayers required to make payment by electronic funds
334	334	12 transfer and any taxpayers authorized to voluntarily make
335	335	13 payments by electronic funds transfer shall make those
336	336	14 payments in the manner authorized by the Department.
337	337	15 The Department shall adopt such rules as are necessary to
338	338	16 effectuate a program of electronic funds transfer and the
339	339	17 requirements of this Section.
340	340	18 Before October 1, 2000, if the taxpayer's average monthly
341	341	19 tax liability to the Department under this Act, the Retailers'
342	342	20 Occupation Tax Act, the Service Occupation Tax Act, the
343	343	21 Service Use Tax Act was $10,000 or more during the preceding 4
344	344	22 complete calendar quarters, he shall file a return with the
345	345	23 Department each month by the 20th day of the month next
346	346	24 following the month during which such tax liability is
347	347	25 incurred and shall make payments to the Department on or
348	348	26 before the 7th, 15th, 22nd and last day of the month during
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359	359	1 which such liability is incurred. On and after October 1,
360	360	2 2000, if the taxpayer's average monthly tax liability to the
361	361	3 Department under this Act, the Retailers' Occupation Tax Act,
362	362	4 the Service Occupation Tax Act, and the Service Use Tax Act was
363	363	5 $20,000 or more during the preceding 4 complete calendar
364	364	6 quarters, he shall file a return with the Department each
365	365	7 month by the 20th day of the month next following the month
366	366	8 during which such tax liability is incurred and shall make
367	367	9 payment to the Department on or before the 7th, 15th, 22nd and
368	368	10 last day of the month during which such liability is incurred.
369	369	11 If the month during which such tax liability is incurred began
370	370	12 prior to January 1, 1985, each payment shall be in an amount
371	371	13 equal to 1/4 of the taxpayer's actual liability for the month
372	372	14 or an amount set by the Department not to exceed 1/4 of the
373	373	15 average monthly liability of the taxpayer to the Department
374	374	16 for the preceding 4 complete calendar quarters (excluding the
375	375	17 month of highest liability and the month of lowest liability
376	376	18 in such 4 quarter period). If the month during which such tax
377	377	19 liability is incurred begins on or after January 1, 1985, and
378	378	20 prior to January 1, 1987, each payment shall be in an amount
379	379	21 equal to 22.5% of the taxpayer's actual liability for the
380	380	22 month or 27.5% of the taxpayer's liability for the same
381	381	23 calendar month of the preceding year. If the month during
382	382	24 which such tax liability is incurred begins on or after
383	383	25 January 1, 1987, and prior to January 1, 1988, each payment
384	384	26 shall be in an amount equal to 22.5% of the taxpayer's actual
385	385
386	386
387	387
388	388
389	389
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391	391
392	392
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394	394	HB4071 - 10 - LRB103 32235 HLH 61432 b
395	395	1 liability for the month or 26.25% of the taxpayer's liability
396	396	2 for the same calendar month of the preceding year. If the month
397	397	3 during which such tax liability is incurred begins on or after
398	398	4 January 1, 1988, and prior to January 1, 1989, or begins on or
399	399	5 after January 1, 1996, each payment shall be in an amount equal
400	400	6 to 22.5% of the taxpayer's actual liability for the month or
401	401	7 25% of the taxpayer's liability for the same calendar month of
402	402	8 the preceding year. If the month during which such tax
403	403	9 liability is incurred begins on or after January 1, 1989, and
404	404	10 prior to January 1, 1996, each payment shall be in an amount
405	405	11 equal to 22.5% of the taxpayer's actual liability for the
406	406	12 month or 25% of the taxpayer's liability for the same calendar
407	407	13 month of the preceding year or 100% of the taxpayer's actual
408	408	14 liability for the quarter monthly reporting period. The amount
409	409	15 of such quarter monthly payments shall be credited against the
410	410	16 final tax liability of the taxpayer's return for that month.
411	411	17 Before October 1, 2000, once applicable, the requirement of
412	412	18 the making of quarter monthly payments to the Department shall
413	413	19 continue until such taxpayer's average monthly liability to
414	414	20 the Department during the preceding 4 complete calendar
415	415	21 quarters (excluding the month of highest liability and the
416	416	22 month of lowest liability) is less than $9,000, or until such
417	417	23 taxpayer's average monthly liability to the Department as
418	418	24 computed for each calendar quarter of the 4 preceding complete
419	419	25 calendar quarter period is less than $10,000. However, if a
420	420	26 taxpayer can show the Department that a substantial change in
421	421
422	422
423	423
424	424
425	425
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427	427
428	428
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430	430	HB4071 - 11 - LRB103 32235 HLH 61432 b
431	431	1 the taxpayer's business has occurred which causes the taxpayer
432	432	2 to anticipate that his average monthly tax liability for the
433	433	3 reasonably foreseeable future will fall below the $10,000
434	434	4 threshold stated above, then such taxpayer may petition the
435	435	5 Department for change in such taxpayer's reporting status. On
436	436	6 and after October 1, 2000, once applicable, the requirement of
437	437	7 the making of quarter monthly payments to the Department shall
438	438	8 continue until such taxpayer's average monthly liability to
439	439	9 the Department during the preceding 4 complete calendar
440	440	10 quarters (excluding the month of highest liability and the
441	441	11 month of lowest liability) is less than $19,000 or until such
442	442	12 taxpayer's average monthly liability to the Department as
443	443	13 computed for each calendar quarter of the 4 preceding complete
444	444	14 calendar quarter period is less than $20,000. However, if a
445	445	15 taxpayer can show the Department that a substantial change in
446	446	16 the taxpayer's business has occurred which causes the taxpayer
447	447	17 to anticipate that his average monthly tax liability for the
448	448	18 reasonably foreseeable future will fall below the $20,000
449	449	19 threshold stated above, then such taxpayer may petition the
450	450	20 Department for a change in such taxpayer's reporting status.
451	451	21 The Department shall change such taxpayer's reporting status
452	452	22 unless it finds that such change is seasonal in nature and not
453	453	23 likely to be long term. Quarter monthly payment status shall
454	454	24 be determined under this paragraph as if the rate reduction to
455	455	25 1.25% in Public Act 102-700 this amendatory Act of the 102nd
456	456	26 General Assembly on sales tax holiday items had not occurred.
457	457
458	458
459	459
460	460
461	461
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463	463
464	464
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466	466	HB4071 - 12 - LRB103 32235 HLH 61432 b
467	467	1 For quarter monthly payments due on or after July 1, 2023 and
468	468	2 through June 30, 2024, "25% of the taxpayer's liability for
469	469	3 the same calendar month of the preceding year" shall be
470	470	4 determined as if the rate reduction to 1.25% in Public Act
471	471	5 102-700 this amendatory Act of the 102nd General Assembly on
472	472	6 sales tax holiday items had not occurred. Quarter monthly
473	473	7 payment status shall be determined under this paragraph as if
474	474	8 the rate reduction to 0% in Public Act 102-700 this amendatory
475	475	9 Act of the 102nd General Assembly on food for human
476	476	10 consumption that is to be consumed off the premises where it is
477	477	11 sold (other than alcoholic beverages, food consisting of or
478	478	12 infused with adult use cannabis, soft drinks, and food that
479	479	13 has been prepared for immediate consumption) had not occurred.
480	480	14 For quarter monthly payments due under this paragraph on or
481	481	15 after July 1, 2023 and through June 30, 2024, "25% of the
482	482	16 taxpayer's liability for the same calendar month of the
483	483	17 preceding year" shall be determined as if the rate reduction
484	484	18 to 0% in Public Act 102-700 this amendatory Act of the 102nd
485	485	19 General Assembly had not occurred. If any such quarter monthly
486	486	20 payment is not paid at the time or in the amount required by
487	487	21 this Section, then the taxpayer shall be liable for penalties
488	488	22 and interest on the difference between the minimum amount due
489	489	23 and the amount of such quarter monthly payment actually and
490	490	24 timely paid, except insofar as the taxpayer has previously
491	491	25 made payments for that month to the Department in excess of the
492	492	26 minimum payments previously due as provided in this Section.
493	493
494	494
495	495
496	496
497	497
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499	499
500	500
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502	502	HB4071 - 13 - LRB103 32235 HLH 61432 b
503	503	1 The Department shall make reasonable rules and regulations to
504	504	2 govern the quarter monthly payment amount and quarter monthly
505	505	3 payment dates for taxpayers who file on other than a calendar
506	506	4 monthly basis.
507	507	5 If any such payment provided for in this Section exceeds
508	508	6 the taxpayer's liabilities under this Act, the Retailers'
509	509	7 Occupation Tax Act, the Service Occupation Tax Act and the
510	510	8 Service Use Tax Act, as shown by an original monthly return,
511	511	9 the Department shall issue to the taxpayer a credit memorandum
512	512	10 no later than 30 days after the date of payment, which
513	513	11 memorandum may be submitted by the taxpayer to the Department
514	514	12 in payment of tax liability subsequently to be remitted by the
515	515	13 taxpayer to the Department or be assigned by the taxpayer to a
516	516	14 similar taxpayer under this Act, the Retailers' Occupation Tax
517	517	15 Act, the Service Occupation Tax Act or the Service Use Tax Act,
518	518	16 in accordance with reasonable rules and regulations to be
519	519	17 prescribed by the Department, except that if such excess
520	520	18 payment is shown on an original monthly return and is made
521	521	19 after December 31, 1986, no credit memorandum shall be issued,
522	522	20 unless requested by the taxpayer. If no such request is made,
523	523	21 the taxpayer may credit such excess payment against tax
524	524	22 liability subsequently to be remitted by the taxpayer to the
525	525	23 Department under this Act, the Retailers' Occupation Tax Act,
526	526	24 the Service Occupation Tax Act or the Service Use Tax Act, in
527	527	25 accordance with reasonable rules and regulations prescribed by
528	528	26 the Department. If the Department subsequently determines that
529	529
530	530
531	531
532	532
533	533
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535	535
536	536
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538	538	HB4071 - 14 - LRB103 32235 HLH 61432 b
539	539	1 all or any part of the credit taken was not actually due to the
540	540	2 taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
541	541	3 be reduced by an amount generated by calculating 2.1% or 1.75%
542	542	4 of the difference between the credit taken and that actually
543	543	5 due and then multiplying that amount by the vendor discount
544	544	6 percentage, and the taxpayer shall be liable for penalties and
545	545	7 interest on such difference.
546	546	8 If the retailer is otherwise required to file a monthly
547	547	9 return and if the retailer's average monthly tax liability to
548	548	10 the Department does not exceed $200, the Department may
549	549	11 authorize his returns to be filed on a quarter annual basis,
550	550	12 with the return for January, February, and March of a given
551	551	13 year being due by April 20 of such year; with the return for
552	552	14 April, May and June of a given year being due by July 20 of
553	553	15 such year; with the return for July, August and September of a
554	554	16 given year being due by October 20 of such year, and with the
555	555	17 return for October, November and December of a given year
556	556	18 being due by January 20 of the following year.
557	557	19 If the retailer is otherwise required to file a monthly or
558	558	20 quarterly return and if the retailer's average monthly tax
559	559	21 liability to the Department does not exceed $50, the
560	560	22 Department may authorize his returns to be filed on an annual
561	561	23 basis, with the return for a given year being due by January 20
562	562	24 of the following year.
563	563	25 Such quarter annual and annual returns, as to form and
564	564	26 substance, shall be subject to the same requirements as
565	565
566	566
567	567
568	568
569	569
570	570	HB4071 - 14 - LRB103 32235 HLH 61432 b
571	571
572	572
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574	574	HB4071 - 15 - LRB103 32235 HLH 61432 b
575	575	1 monthly returns.
576	576	2 Notwithstanding any other provision in this Act concerning
577	577	3 the time within which a retailer may file his return, in the
578	578	4 case of any retailer who ceases to engage in a kind of business
579	579	5 which makes him responsible for filing returns under this Act,
580	580	6 such retailer shall file a final return under this Act with the
581	581	7 Department not more than one month after discontinuing such
582	582	8 business.
583	583	9 In addition, with respect to motor vehicles, watercraft,
584	584	10 aircraft, and trailers that are required to be registered with
585	585	11 an agency of this State, except as otherwise provided in this
586	586	12 Section, every retailer selling this kind of tangible personal
587	587	13 property shall file, with the Department, upon a form to be
588	588	14 prescribed and supplied by the Department, a separate return
589	589	15 for each such item of tangible personal property which the
590	590	16 retailer sells, except that if, in the same transaction, (i) a
591	591	17 retailer of aircraft, watercraft, motor vehicles or trailers
592	592	18 transfers more than one aircraft, watercraft, motor vehicle or
593	593	19 trailer to another aircraft, watercraft, motor vehicle or
594	594	20 trailer retailer for the purpose of resale or (ii) a retailer
595	595	21 of aircraft, watercraft, motor vehicles, or trailers transfers
596	596	22 more than one aircraft, watercraft, motor vehicle, or trailer
597	597	23 to a purchaser for use as a qualifying rolling stock as
598	598	24 provided in Section 3-55 of this Act, then that seller may
599	599	25 report the transfer of all the aircraft, watercraft, motor
600	600	26 vehicles or trailers involved in that transaction to the
601	601
602	602
603	603
604	604
605	605
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607	607
608	608
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610	610	HB4071 - 16 - LRB103 32235 HLH 61432 b
611	611	1 Department on the same uniform invoice-transaction reporting
612	612	2 return form. For purposes of this Section, "watercraft" means
613	613	3 a Class 2, Class 3, or Class 4 watercraft as defined in Section
614	614	4 3-2 of the Boat Registration and Safety Act, a personal
615	615	5 watercraft, or any boat equipped with an inboard motor.
616	616	6 In addition, with respect to motor vehicles, watercraft,
617	617	7 aircraft, and trailers that are required to be registered with
618	618	8 an agency of this State, every person who is engaged in the
619	619	9 business of leasing or renting such items and who, in
620	620	10 connection with such business, sells any such item to a
621	621	11 retailer for the purpose of resale is, notwithstanding any
622	622	12 other provision of this Section to the contrary, authorized to
623	623	13 meet the return-filing requirement of this Act by reporting
624	624	14 the transfer of all the aircraft, watercraft, motor vehicles,
625	625	15 or trailers transferred for resale during a month to the
626	626	16 Department on the same uniform invoice-transaction reporting
627	627	17 return form on or before the 20th of the month following the
628	628	18 month in which the transfer takes place. Notwithstanding any
629	629	19 other provision of this Act to the contrary, all returns filed
630	630	20 under this paragraph must be filed by electronic means in the
631	631	21 manner and form as required by the Department.
632	632	22 The transaction reporting return in the case of motor
633	633	23 vehicles or trailers that are required to be registered with
634	634	24 an agency of this State, shall be the same document as the
635	635	25 Uniform Invoice referred to in Section 5-402 of the Illinois
636	636	26 Vehicle Code and must show the name and address of the seller;
637	637
638	638
639	639
640	640
641	641
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643	643
644	644
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646	646	HB4071 - 17 - LRB103 32235 HLH 61432 b
647	647	1 the name and address of the purchaser; the amount of the
648	648	2 selling price including the amount allowed by the retailer for
649	649	3 traded-in property, if any; the amount allowed by the retailer
650	650	4 for the traded-in tangible personal property, if any, to the
651	651	5 extent to which Section 2 of this Act allows an exemption for
652	652	6 the value of traded-in property; the balance payable after
653	653	7 deducting such trade-in allowance from the total selling
654	654	8 price; the amount of tax due from the retailer with respect to
655	655	9 such transaction; the amount of tax collected from the
656	656	10 purchaser by the retailer on such transaction (or satisfactory
657	657	11 evidence that such tax is not due in that particular instance,
658	658	12 if that is claimed to be the fact); the place and date of the
659	659	13 sale; a sufficient identification of the property sold; such
660	660	14 other information as is required in Section 5-402 of the
661	661	15 Illinois Vehicle Code, and such other information as the
662	662	16 Department may reasonably require.
663	663	17 The transaction reporting return in the case of watercraft
664	664	18 and aircraft must show the name and address of the seller; the
665	665	19 name and address of the purchaser; the amount of the selling
666	666	20 price including the amount allowed by the retailer for
667	667	21 traded-in property, if any; the amount allowed by the retailer
668	668	22 for the traded-in tangible personal property, if any, to the
669	669	23 extent to which Section 2 of this Act allows an exemption for
670	670	24 the value of traded-in property; the balance payable after
671	671	25 deducting such trade-in allowance from the total selling
672	672	26 price; the amount of tax due from the retailer with respect to
673	673
674	674
675	675
676	676
677	677
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679	679
680	680
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682	682	HB4071 - 18 - LRB103 32235 HLH 61432 b
683	683	1 such transaction; the amount of tax collected from the
684	684	2 purchaser by the retailer on such transaction (or satisfactory
685	685	3 evidence that such tax is not due in that particular instance,
686	686	4 if that is claimed to be the fact); the place and date of the
687	687	5 sale, a sufficient identification of the property sold, and
688	688	6 such other information as the Department may reasonably
689	689	7 require.
690	690	8 Such transaction reporting return shall be filed not later
691	691	9 than 20 days after the date of delivery of the item that is
692	692	10 being sold, but may be filed by the retailer at any time sooner
693	693	11 than that if he chooses to do so. The transaction reporting
694	694	12 return and tax remittance or proof of exemption from the tax
695	695	13 that is imposed by this Act may be transmitted to the
696	696	14 Department by way of the State agency with which, or State
697	697	15 officer with whom, the tangible personal property must be
698	698	16 titled or registered (if titling or registration is required)
699	699	17 if the Department and such agency or State officer determine
700	700	18 that this procedure will expedite the processing of
701	701	19 applications for title or registration.
702	702	20 With each such transaction reporting return, the retailer
703	703	21 shall remit the proper amount of tax due (or shall submit
704	704	22 satisfactory evidence that the sale is not taxable if that is
705	705	23 the case), to the Department or its agents, whereupon the
706	706	24 Department shall issue, in the purchaser's name, a tax receipt
707	707	25 (or a certificate of exemption if the Department is satisfied
708	708	26 that the particular sale is tax exempt) which such purchaser
709	709
710	710
711	711
712	712
713	713
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715	715
716	716
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718	718	HB4071 - 19 - LRB103 32235 HLH 61432 b
719	719	1 may submit to the agency with which, or State officer with
720	720	2 whom, he must title or register the tangible personal property
721	721	3 that is involved (if titling or registration is required) in
722	722	4 support of such purchaser's application for an Illinois
723	723	5 certificate or other evidence of title or registration to such
724	724	6 tangible personal property.
725	725	7 No retailer's failure or refusal to remit tax under this
726	726	8 Act precludes a user, who has paid the proper tax to the
727	727	9 retailer, from obtaining his certificate of title or other
728	728	10 evidence of title or registration (if titling or registration
729	729	11 is required) upon satisfying the Department that such user has
730	730	12 paid the proper tax (if tax is due) to the retailer. The
731	731	13 Department shall adopt appropriate rules to carry out the
732	732	14 mandate of this paragraph.
733	733	15 If the user who would otherwise pay tax to the retailer
734	734	16 wants the transaction reporting return filed and the payment
735	735	17 of tax or proof of exemption made to the Department before the
736	736	18 retailer is willing to take these actions and such user has not
737	737	19 paid the tax to the retailer, such user may certify to the fact
738	738	20 of such delay by the retailer, and may (upon the Department
739	739	21 being satisfied of the truth of such certification) transmit
740	740	22 the information required by the transaction reporting return
741	741	23 and the remittance for tax or proof of exemption directly to
742	742	24 the Department and obtain his tax receipt or exemption
743	743	25 determination, in which event the transaction reporting return
744	744	26 and tax remittance (if a tax payment was required) shall be
745	745
746	746
747	747
748	748
749	749
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751	751
752	752
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754	754	HB4071 - 20 - LRB103 32235 HLH 61432 b
755	755	1 credited by the Department to the proper retailer's account
756	756	2 with the Department, but without the 2.1% or 1.75% discount
757	757	3 provided for in this Section being allowed. When the user pays
758	758	4 the tax directly to the Department, he shall pay the tax in the
759	759	5 same amount and in the same form in which it would be remitted
760	760	6 if the tax had been remitted to the Department by the retailer.
761	761	7 Where a retailer collects the tax with respect to the
762	762	8 selling price of tangible personal property which he sells and
763	763	9 the purchaser thereafter returns such tangible personal
764	764	10 property and the retailer refunds the selling price thereof to
765	765	11 the purchaser, such retailer shall also refund, to the
766	766	12 purchaser, the tax so collected from the purchaser. When
767	767	13 filing his return for the period in which he refunds such tax
768	768	14 to the purchaser, the retailer may deduct the amount of the tax
769	769	15 so refunded by him to the purchaser from any other use tax
770	770	16 which such retailer may be required to pay or remit to the
771	771	17 Department, as shown by such return, if the amount of the tax
772	772	18 to be deducted was previously remitted to the Department by
773	773	19 such retailer. If the retailer has not previously remitted the
774	774	20 amount of such tax to the Department, he is entitled to no
775	775	21 deduction under this Act upon refunding such tax to the
776	776	22 purchaser.
777	777	23 Any retailer filing a return under this Section shall also
778	778	24 include (for the purpose of paying tax thereon) the total tax
779	779	25 covered by such return upon the selling price of tangible
780	780	26 personal property purchased by him at retail from a retailer,
781	781
782	782
783	783
784	784
785	785
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787	787
788	788
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790	790	HB4071 - 21 - LRB103 32235 HLH 61432 b
791	791	1 but as to which the tax imposed by this Act was not collected
792	792	2 from the retailer filing such return, and such retailer shall
793	793	3 remit the amount of such tax to the Department when filing such
794	794	4 return.
795	795	5 If experience indicates such action to be practicable, the
796	796	6 Department may prescribe and furnish a combination or joint
797	797	7 return which will enable retailers, who are required to file
798	798	8 returns hereunder and also under the Retailers' Occupation Tax
799	799	9 Act, to furnish all the return information required by both
800	800	10 Acts on the one form.
801	801	11 Where the retailer has more than one business registered
802	802	12 with the Department under separate registration under this
803	803	13 Act, such retailer may not file each return that is due as a
804	804	14 single return covering all such registered businesses, but
805	805	15 shall file separate returns for each such registered business.
806	806	16 Beginning February 1, 2024, each month the Department
807	807	17 shall pay into the Working Families Fund an amount equal to any
808	808	18 net revenue realized for the preceding month as a result of the
809	809	19 limit on the vendor's discount of $1,000 annually, net of the
810	810	20 difference between 1.75% and the vendor's discount of 2%.
811	811	21 Beginning January 1, 1990, each month the Department shall
812	812	22 pay into the State and Local Sales Tax Reform Fund, a special
813	813	23 fund in the State Treasury which is hereby created, the
814	814	24 remaining net revenue realized for the preceding month from
815	815	25 the 1% tax imposed under this Act.
816	816	26 Beginning January 1, 1990, each month the Department shall
817	817
818	818
819	819
820	820
821	821
822	822	HB4071 - 21 - LRB103 32235 HLH 61432 b
823	823
824	824
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826	826	HB4071 - 22 - LRB103 32235 HLH 61432 b
827	827	1 pay into the County and Mass Transit District Fund 4% of the
828	828	2 remaining net revenue realized for the preceding month from
829	829	3 the 6.25% general rate on the selling price of tangible
830	830	4 personal property which is purchased outside Illinois at
831	831	5 retail from a retailer and which is titled or registered by an
832	832	6 agency of this State's government.
833	833	7 Beginning January 1, 1990, each month the Department shall
834	834	8 pay into the State and Local Sales Tax Reform Fund, a special
835	835	9 fund in the State Treasury, 20% of the remaining net revenue
836	836	10 realized for the preceding month from the 6.25% general rate
837	837	11 on the selling price of tangible personal property, other than
838	838	12 (i) tangible personal property which is purchased outside
839	839	13 Illinois at retail from a retailer and which is titled or
840	840	14 registered by an agency of this State's government and (ii)
841	841	15 aviation fuel sold on or after December 1, 2019. This
842	842	16 exception for aviation fuel only applies for so long as the
843	843	17 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
844	844	18 47133 are binding on the State.
845	845	19 For aviation fuel sold on or after December 1, 2019, each
846	846	20 month the Department shall pay into the State Aviation Program
847	847	21 Fund 20% of the remaining net revenue realized for the
848	848	22 preceding month from the 6.25% general rate on the selling
849	849	23 price of aviation fuel, less an amount estimated by the
850	850	24 Department to be required for refunds of the 20% portion of the
851	851	25 tax on aviation fuel under this Act, which amount shall be
852	852	26 deposited into the Aviation Fuel Sales Tax Refund Fund. The
853	853
854	854
855	855
856	856
857	857
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859	859
860	860
861	861	HB4071- 23 -LRB103 32235 HLH 61432 b HB4071 - 23 - LRB103 32235 HLH 61432 b
862	862	HB4071 - 23 - LRB103 32235 HLH 61432 b
863	863	1 Department shall only pay moneys into the State Aviation
864	864	2 Program Fund and the Aviation Fuels Sales Tax Refund Fund
865	865	3 under this Act for so long as the revenue use requirements of
866	866	4 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
867	867	5 State.
868	868	6 Beginning August 1, 2000, each month the Department shall
869	869	7 pay into the State and Local Sales Tax Reform Fund 100% of the
870	870	8 remaining net revenue realized for the preceding month from
871	871	9 the 1.25% rate on the selling price of motor fuel and gasohol.
872	872	10 If, in any month, the tax on sales tax holiday items, as
873	873	11 defined in Section 3-6, is imposed at the rate of 1.25%, then
874	874	12 the Department shall pay 100% of the remaining net revenue
875	875	13 realized for that month from the 1.25% rate on the selling
876	876	14 price of sales tax holiday items into the State and Local Sales
877	877	15 Tax Reform Fund.
878	878	16 Beginning January 1, 1990, each month the Department shall
879	879	17 pay into the Local Government Tax Fund 16% of the remaining net
880	880	18 revenue realized for the preceding month from the 6.25%
881	881	19 general rate on the selling price of tangible personal
882	882	20 property which is purchased outside Illinois at retail from a
883	883	21 retailer and which is titled or registered by an agency of this
884	884	22 State's government.
885	885	23 Beginning October 1, 2009, each month the Department shall
886	886	24 pay into the Capital Projects Fund an amount that is equal to
887	887	25 an amount estimated by the Department to represent 80% of the
888	888	26 remaining net revenue realized for the preceding month from
889	889
890	890
891	891
892	892
893	893
894	894	HB4071 - 23 - LRB103 32235 HLH 61432 b
895	895
896	896
897	897	HB4071- 24 -LRB103 32235 HLH 61432 b HB4071 - 24 - LRB103 32235 HLH 61432 b
898	898	HB4071 - 24 - LRB103 32235 HLH 61432 b
899	899	1 the sale of candy, grooming and hygiene products, and soft
900	900	2 drinks that had been taxed at a rate of 1% prior to September
901	901	3 1, 2009 but that are now taxed at 6.25%.
902	902	4 Beginning July 1, 2011, each month the Department shall
903	903	5 pay into the Clean Air Act Permit Fund 80% of the remaining net
904	904	6 revenue realized for the preceding month from the 6.25%
905	905	7 general rate on the selling price of sorbents used in Illinois
906	906	8 in the process of sorbent injection as used to comply with the
907	907	9 Environmental Protection Act or the federal Clean Air Act, but
908	908	10 the total payment into the Clean Air Act Permit Fund under this
909	909	11 Act and the Retailers' Occupation Tax Act shall not exceed
910	910	12 $2,000,000 in any fiscal year.
911	911	13 Beginning July 1, 2013, each month the Department shall
912	912	14 pay into the Underground Storage Tank Fund from the proceeds
913	913	15 collected under this Act, the Service Use Tax Act, the Service
914	914	16 Occupation Tax Act, and the Retailers' Occupation Tax Act an
915	915	17 amount equal to the average monthly deficit in the Underground
916	916	18 Storage Tank Fund during the prior year, as certified annually
917	917	19 by the Illinois Environmental Protection Agency, but the total
918	918	20 payment into the Underground Storage Tank Fund under this Act,
919	919	21 the Service Use Tax Act, the Service Occupation Tax Act, and
920	920	22 the Retailers' Occupation Tax Act shall not exceed $18,000,000
921	921	23 in any State fiscal year. As used in this paragraph, the
922	922	24 "average monthly deficit" shall be equal to the difference
923	923	25 between the average monthly claims for payment by the fund and
924	924	26 the average monthly revenues deposited into the fund,
925	925
926	926
927	927
928	928
929	929
930	930	HB4071 - 24 - LRB103 32235 HLH 61432 b
931	931
932	932
933	933	HB4071- 25 -LRB103 32235 HLH 61432 b HB4071 - 25 - LRB103 32235 HLH 61432 b
934	934	HB4071 - 25 - LRB103 32235 HLH 61432 b
935	935	1 excluding payments made pursuant to this paragraph.
936	936	2 Beginning July 1, 2015, of the remainder of the moneys
937	937	3 received by the Department under this Act, the Service Use Tax
938	938	4 Act, the Service Occupation Tax Act, and the Retailers'
939	939	5 Occupation Tax Act, each month the Department shall deposit
940	940	6 $500,000 into the State Crime Laboratory Fund.
941	941	7 Of the remainder of the moneys received by the Department
942	942	8 pursuant to this Act, (a) 1.75% thereof shall be paid into the
943	943	9 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
944	944	10 and after July 1, 1989, 3.8% thereof shall be paid into the
945	945	11 Build Illinois Fund; provided, however, that if in any fiscal
946	946	12 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
947	947	13 may be, of the moneys received by the Department and required
948	948	14 to be paid into the Build Illinois Fund pursuant to Section 3
949	949	15 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
950	950	16 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
951	951	17 Service Occupation Tax Act, such Acts being hereinafter called
952	952	18 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
953	953	19 may be, of moneys being hereinafter called the "Tax Act
954	954	20 Amount", and (2) the amount transferred to the Build Illinois
955	955	21 Fund from the State and Local Sales Tax Reform Fund shall be
956	956	22 less than the Annual Specified Amount (as defined in Section 3
957	957	23 of the Retailers' Occupation Tax Act), an amount equal to the
958	958	24 difference shall be immediately paid into the Build Illinois
959	959	25 Fund from other moneys received by the Department pursuant to
960	960	26 the Tax Acts; and further provided, that if on the last
961	961
962	962
963	963
964	964
965	965
966	966	HB4071 - 25 - LRB103 32235 HLH 61432 b
967	967
968	968
969	969	HB4071- 26 -LRB103 32235 HLH 61432 b HB4071 - 26 - LRB103 32235 HLH 61432 b
970	970	HB4071 - 26 - LRB103 32235 HLH 61432 b
971	971	1 business day of any month the sum of (1) the Tax Act Amount
972	972	2 required to be deposited into the Build Illinois Bond Account
973	973	3 in the Build Illinois Fund during such month and (2) the amount
974	974	4 transferred during such month to the Build Illinois Fund from
975	975	5 the State and Local Sales Tax Reform Fund shall have been less
976	976	6 than 1/12 of the Annual Specified Amount, an amount equal to
977	977	7 the difference shall be immediately paid into the Build
978	978	8 Illinois Fund from other moneys received by the Department
979	979	9 pursuant to the Tax Acts; and, further provided, that in no
980	980	10 event shall the payments required under the preceding proviso
981	981	11 result in aggregate payments into the Build Illinois Fund
982	982	12 pursuant to this clause (b) for any fiscal year in excess of
983	983	13 the greater of (i) the Tax Act Amount or (ii) the Annual
984	984	14 Specified Amount for such fiscal year; and, further provided,
985	985	15 that the amounts payable into the Build Illinois Fund under
986	986	16 this clause (b) shall be payable only until such time as the
987	987	17 aggregate amount on deposit under each trust indenture
988	988	18 securing Bonds issued and outstanding pursuant to the Build
989	989	19 Illinois Bond Act is sufficient, taking into account any
990	990	20 future investment income, to fully provide, in accordance with
991	991	21 such indenture, for the defeasance of or the payment of the
992	992	22 principal of, premium, if any, and interest on the Bonds
993	993	23 secured by such indenture and on any Bonds expected to be
994	994	24 issued thereafter and all fees and costs payable with respect
995	995	25 thereto, all as certified by the Director of the Bureau of the
996	996	26 Budget (now Governor's Office of Management and Budget). If on
997	997
998	998
999	999
1000	1000
1001	1001
1002	1002	HB4071 - 26 - LRB103 32235 HLH 61432 b
1003	1003
1004	1004
1005	1005	HB4071- 27 -LRB103 32235 HLH 61432 b HB4071 - 27 - LRB103 32235 HLH 61432 b
1006	1006	HB4071 - 27 - LRB103 32235 HLH 61432 b
1007	1007	1 the last business day of any month in which Bonds are
1008	1008	2 outstanding pursuant to the Build Illinois Bond Act, the
1009	1009	3 aggregate of the moneys deposited in the Build Illinois Bond
1010	1010	4 Account in the Build Illinois Fund in such month shall be less
1011	1011	5 than the amount required to be transferred in such month from
1012	1012	6 the Build Illinois Bond Account to the Build Illinois Bond
1013	1013	7 Retirement and Interest Fund pursuant to Section 13 of the
1014	1014	8 Build Illinois Bond Act, an amount equal to such deficiency
1015	1015	9 shall be immediately paid from other moneys received by the
1016	1016	10 Department pursuant to the Tax Acts to the Build Illinois
1017	1017	11 Fund; provided, however, that any amounts paid to the Build
1018	1018	12 Illinois Fund in any fiscal year pursuant to this sentence
1019	1019	13 shall be deemed to constitute payments pursuant to clause (b)
1020	1020	14 of the preceding sentence and shall reduce the amount
1021	1021	15 otherwise payable for such fiscal year pursuant to clause (b)
1022	1022	16 of the preceding sentence. The moneys received by the
1023	1023	17 Department pursuant to this Act and required to be deposited
1024	1024	18 into the Build Illinois Fund are subject to the pledge, claim
1025	1025	19 and charge set forth in Section 12 of the Build Illinois Bond
1026	1026	20 Act.
1027	1027	21 Subject to payment of amounts into the Build Illinois Fund
1028	1028	22 as provided in the preceding paragraph or in any amendment
1029	1029	23 thereto hereafter enacted, the following specified monthly
1030	1030	24 installment of the amount requested in the certificate of the
1031	1031	25 Chairman of the Metropolitan Pier and Exposition Authority
1032	1032	26 provided under Section 8.25f of the State Finance Act, but not
1033	1033
1034	1034
1035	1035
1036	1036
1037	1037
1038	1038	HB4071 - 27 - LRB103 32235 HLH 61432 b
1039	1039
1040	1040
1041	1041	HB4071- 28 -LRB103 32235 HLH 61432 b HB4071 - 28 - LRB103 32235 HLH 61432 b
1042	1042	HB4071 - 28 - LRB103 32235 HLH 61432 b
1043	1043	1 in excess of the sums designated as "Total Deposit", shall be
1044	1044	2 deposited in the aggregate from collections under Section 9 of
1045	1045	3 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
1046	1046	4 9 of the Service Occupation Tax Act, and Section 3 of the
1047	1047	5 Retailers' Occupation Tax Act into the McCormick Place
1048	1048	6 Expansion Project Fund in the specified fiscal years.
1049	1049	7Fiscal YearTotal Deposit81993 $091994 53,000,000101995 58,000,000111996 61,000,000121997 64,000,000131998 68,000,000141999 71,000,000152000 75,000,000162001 80,000,000172002 93,000,000182003 99,000,000192004103,000,000202005108,000,000212006113,000,000222007119,000,000232008126,000,000242009132,000,000252010139,000,000262011146,000,000 7 Fiscal Year Total Deposit 8 1993 $0 9 1994 53,000,000 10 1995 58,000,000 11 1996 61,000,000 12 1997 64,000,000 13 1998 68,000,000 14 1999 71,000,000 15 2000 75,000,000 16 2001 80,000,000 17 2002 93,000,000 18 2003 99,000,000 19 2004 103,000,000 20 2005 108,000,000 21 2006 113,000,000 22 2007 119,000,000 23 2008 126,000,000 24 2009 132,000,000 25 2010 139,000,000 26 2011 146,000,000
1050	1050	7 Fiscal Year Total Deposit
1051	1051	8 1993 $0
1052	1052	9 1994 53,000,000
1053	1053	10 1995 58,000,000
1054	1054	11 1996 61,000,000
1055	1055	12 1997 64,000,000
1056	1056	13 1998 68,000,000
1057	1057	14 1999 71,000,000
1058	1058	15 2000 75,000,000
1059	1059	16 2001 80,000,000
1060	1060	17 2002 93,000,000
1061	1061	18 2003 99,000,000
1062	1062	19 2004 103,000,000
1063	1063	20 2005 108,000,000
1064	1064	21 2006 113,000,000
1065	1065	22 2007 119,000,000
1066	1066	23 2008 126,000,000
1067	1067	24 2009 132,000,000
1068	1068	25 2010 139,000,000
1069	1069	26 2011 146,000,000
1070	1070
1071	1071
1072	1072
1073	1073
1074	1074
1075	1075	HB4071 - 28 - LRB103 32235 HLH 61432 b
1076	1076
1077	1077
1078	1078	7 Fiscal Year Total Deposit
1079	1079	8 1993 $0
1080	1080	9 1994 53,000,000
1081	1081	10 1995 58,000,000
1082	1082	11 1996 61,000,000
1083	1083	12 1997 64,000,000
1084	1084	13 1998 68,000,000
1085	1085	14 1999 71,000,000
1086	1086	15 2000 75,000,000
1087	1087	16 2001 80,000,000
1088	1088	17 2002 93,000,000
1089	1089	18 2003 99,000,000
1090	1090	19 2004 103,000,000
1091	1091	20 2005 108,000,000
1092	1092	21 2006 113,000,000
1093	1093	22 2007 119,000,000
1094	1094	23 2008 126,000,000
1095	1095	24 2009 132,000,000
1096	1096	25 2010 139,000,000
1097	1097	26 2011 146,000,000
1098	1098
1099	1099
1100	1100	HB4071- 29 -LRB103 32235 HLH 61432 b HB4071 - 29 - LRB103 32235 HLH 61432 b
1101	1101	HB4071 - 29 - LRB103 32235 HLH 61432 b
1102	1102	12012153,000,00022013161,000,00032014170,000,00042015179,000,00052016189,000,00062017199,000,00072018210,000,00082019221,000,00092020233,000,000102021300,000,000112022300,000,000122023300,000,000132024 300,000,000142025 300,000,000152026 300,000,000162027 375,000,000172028 375,000,000182029 375,000,000192030 375,000,000202031 375,000,000212032 375,000,000222033 375,000,000 232034375,000,000242035375,000,000252036450,000,00026and 1 2012 153,000,000 2 2013 161,000,000 3 2014 170,000,000 4 2015 179,000,000 5 2016 189,000,000 6 2017 199,000,000 7 2018 210,000,000 8 2019 221,000,000 9 2020 233,000,000 10 2021 300,000,000 11 2022 300,000,000 12 2023 300,000,000 13 2024 300,000,000 14 2025 300,000,000 15 2026 300,000,000 16 2027 375,000,000 17 2028 375,000,000 18 2029 375,000,000 19 2030 375,000,000 20 2031 375,000,000 21 2032 375,000,000 22 2033 375,000,000 23 2034 375,000,000 24 2035 375,000,000 25 2036 450,000,000 26 and
1103	1103	1 2012 153,000,000
1104	1104	2 2013 161,000,000
1105	1105	3 2014 170,000,000
1106	1106	4 2015 179,000,000
1107	1107	5 2016 189,000,000
1108	1108	6 2017 199,000,000
1109	1109	7 2018 210,000,000
1110	1110	8 2019 221,000,000
1111	1111	9 2020 233,000,000
1112	1112	10 2021 300,000,000
1113	1113	11 2022 300,000,000
1114	1114	12 2023 300,000,000
1115	1115	13 2024 300,000,000
1116	1116	14 2025 300,000,000
1117	1117	15 2026 300,000,000
1118	1118	16 2027 375,000,000
1119	1119	17 2028 375,000,000
1120	1120	18 2029 375,000,000
1121	1121	19 2030 375,000,000
1122	1122	20 2031 375,000,000
1123	1123	21 2032 375,000,000
1124	1124	22 2033 375,000,000
1125	1125	23 2034 375,000,000
1126	1126	24 2035 375,000,000
1127	1127	25 2036 450,000,000
1128	1128	26 and
1129	1129
1130	1130
1131	1131
1132	1132
1133	1133
1134	1134	HB4071 - 29 - LRB103 32235 HLH 61432 b
1135	1135
1136	1136	1 2012 153,000,000
1137	1137	2 2013 161,000,000
1138	1138	3 2014 170,000,000
1139	1139	4 2015 179,000,000
1140	1140	5 2016 189,000,000
1141	1141	6 2017 199,000,000
1142	1142	7 2018 210,000,000
1143	1143	8 2019 221,000,000
1144	1144	9 2020 233,000,000
1145	1145	10 2021 300,000,000
1146	1146	11 2022 300,000,000
1147	1147	12 2023 300,000,000
1148	1148	13 2024 300,000,000
1149	1149	14 2025 300,000,000
1150	1150	15 2026 300,000,000
1151	1151	16 2027 375,000,000
1152	1152	17 2028 375,000,000
1153	1153	18 2029 375,000,000
1154	1154	19 2030 375,000,000
1155	1155	20 2031 375,000,000
1156	1156	21 2032 375,000,000
1157	1157	22 2033 375,000,000
1158	1158	23 2034 375,000,000
1159	1159	24 2035 375,000,000
1160	1160	25 2036 450,000,000
1161	1161	26 and
1162	1162
1163	1163
1164	1164	HB4071- 30 -LRB103 32235 HLH 61432 b HB4071 - 30 - LRB103 32235 HLH 61432 b
1165	1165	HB4071 - 30 - LRB103 32235 HLH 61432 b
1166	1166	1each fiscal year 2thereafter that bonds 3are outstanding under 4Section 13.2 of the 5Metropolitan Pier and 6Exposition Authority Act, 7but not after fiscal year 2060. 1 each fiscal year 2 thereafter that bonds 3 are outstanding under 4 Section 13.2 of the 5 Metropolitan Pier and 6 Exposition Authority Act, 7 but not after fiscal year 2060.
1167	1167	1 each fiscal year
1168	1168	2 thereafter that bonds
1169	1169	3 are outstanding under
1170	1170	4 Section 13.2 of the
1171	1171	5 Metropolitan Pier and
1172	1172	6 Exposition Authority Act,
1173	1173	7 but not after fiscal year 2060.
1174	1174	8 Beginning July 20, 1993 and in each month of each fiscal
1175	1175	9 year thereafter, one-eighth of the amount requested in the
1176	1176	10 certificate of the Chairman of the Metropolitan Pier and
1177	1177	11 Exposition Authority for that fiscal year, less the amount
1178	1178	12 deposited into the McCormick Place Expansion Project Fund by
1179	1179	13 the State Treasurer in the respective month under subsection
1180	1180	14 (g) of Section 13 of the Metropolitan Pier and Exposition
1181	1181	15 Authority Act, plus cumulative deficiencies in the deposits
1182	1182	16 required under this Section for previous months and years,
1183	1183	17 shall be deposited into the McCormick Place Expansion Project
1184	1184	18 Fund, until the full amount requested for the fiscal year, but
1185	1185	19 not in excess of the amount specified above as "Total
1186	1186	20 Deposit", has been deposited.
1187	1187	21 Subject to payment of amounts into the Capital Projects
1188	1188	22 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
1189	1189	23 and the McCormick Place Expansion Project Fund pursuant to the
1190	1190	24 preceding paragraphs or in any amendments thereto hereafter
1191	1191	25 enacted, for aviation fuel sold on or after December 1, 2019,
1192	1192	26 the Department shall each month deposit into the Aviation Fuel
1193	1193
1194	1194
1195	1195
1196	1196
1197	1197
1198	1198	HB4071 - 30 - LRB103 32235 HLH 61432 b
1199	1199
1200	1200	1 each fiscal year
1201	1201	2 thereafter that bonds
1202	1202	3 are outstanding under
1203	1203	4 Section 13.2 of the
1204	1204	5 Metropolitan Pier and
1205	1205	6 Exposition Authority Act,
1206	1206	7 but not after fiscal year 2060.
1207	1207
1208	1208
1209	1209	HB4071- 31 -LRB103 32235 HLH 61432 b HB4071 - 31 - LRB103 32235 HLH 61432 b
1210	1210	HB4071 - 31 - LRB103 32235 HLH 61432 b
1211	1211	1 Sales Tax Refund Fund an amount estimated by the Department to
1212	1212	2 be required for refunds of the 80% portion of the tax on
1213	1213	3 aviation fuel under this Act. The Department shall only
1214	1214	4 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
1215	1215	5 under this paragraph for so long as the revenue use
1216	1216	6 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
1217	1217	7 binding on the State.
1218	1218	8 Subject to payment of amounts into the Build Illinois Fund
1219	1219	9 and the McCormick Place Expansion Project Fund pursuant to the
1220	1220	10 preceding paragraphs or in any amendments thereto hereafter
1221	1221	11 enacted, beginning July 1, 1993 and ending on September 30,
1222	1222	12 2013, the Department shall each month pay into the Illinois
1223	1223	13 Tax Increment Fund 0.27% of 80% of the net revenue realized for
1224	1224	14 the preceding month from the 6.25% general rate on the selling
1225	1225	15 price of tangible personal property.
1226	1226	16 Subject to payment of amounts into the Build Illinois Fund
1227	1227	17 and the McCormick Place Expansion Project Fund pursuant to the
1228	1228	18 preceding paragraphs or in any amendments thereto hereafter
1229	1229	19 enacted, beginning with the receipt of the first report of
1230	1230	20 taxes paid by an eligible business and continuing for a
1231	1231	21 25-year period, the Department shall each month pay into the
1232	1232	22 Energy Infrastructure Fund 80% of the remaining net revenue
1233	1233	23 realized from the 6.25% general rate on the selling price of
1234	1234	24 Illinois-mined coal that was sold to an eligible business. For
1235	1235	25 purposes of this paragraph, the term "eligible business" means
1236	1236	26 a new electric generating facility certified pursuant to
1237	1237
1238	1238
1239	1239
1240	1240
1241	1241
1242	1242	HB4071 - 31 - LRB103 32235 HLH 61432 b
1243	1243
1244	1244
1245	1245	HB4071- 32 -LRB103 32235 HLH 61432 b HB4071 - 32 - LRB103 32235 HLH 61432 b
1246	1246	HB4071 - 32 - LRB103 32235 HLH 61432 b
1247	1247	1 Section 605-332 of the Department of Commerce and Economic
1248	1248	2 Opportunity Law of the Civil Administrative Code of Illinois.
1249	1249	3 Subject to payment of amounts into the Build Illinois
1250	1250	4 Fund, the McCormick Place Expansion Project Fund, the Illinois
1251	1251	5 Tax Increment Fund, and the Energy Infrastructure Fund
1252	1252	6 pursuant to the preceding paragraphs or in any amendments to
1253	1253	7 this Section hereafter enacted, beginning on the first day of
1254	1254	8 the first calendar month to occur on or after August 26, 2014
1255	1255	9 (the effective date of Public Act 98-1098), each month, from
1256	1256	10 the collections made under Section 9 of the Use Tax Act,
1257	1257	11 Section 9 of the Service Use Tax Act, Section 9 of the Service
1258	1258	12 Occupation Tax Act, and Section 3 of the Retailers' Occupation
1259	1259	13 Tax Act, the Department shall pay into the Tax Compliance and
1260	1260	14 Administration Fund, to be used, subject to appropriation, to
1261	1261	15 fund additional auditors and compliance personnel at the
1262	1262	16 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
1263	1263	17 the cash receipts collected during the preceding fiscal year
1264	1264	18 by the Audit Bureau of the Department under the Use Tax Act,
1265	1265	19 the Service Use Tax Act, the Service Occupation Tax Act, the
1266	1266	20 Retailers' Occupation Tax Act, and associated local occupation
1267	1267	21 and use taxes administered by the Department.
1268	1268	22 Subject to payments of amounts into the Build Illinois
1269	1269	23 Fund, the McCormick Place Expansion Project Fund, the Illinois
1270	1270	24 Tax Increment Fund, the Energy Infrastructure Fund, and the
1271	1271	25 Tax Compliance and Administration Fund as provided in this
1272	1272	26 Section, beginning on July 1, 2018 the Department shall pay
1273	1273
1274	1274
1275	1275
1276	1276
1277	1277
1278	1278	HB4071 - 32 - LRB103 32235 HLH 61432 b
1279	1279
1280	1280
1281	1281	HB4071- 33 -LRB103 32235 HLH 61432 b HB4071 - 33 - LRB103 32235 HLH 61432 b
1282	1282	HB4071 - 33 - LRB103 32235 HLH 61432 b
1283	1283	1 each month into the Downstate Public Transportation Fund the
1284	1284	2 moneys required to be so paid under Section 2-3 of the
1285	1285	3 Downstate Public Transportation Act.
1286	1286	4 Subject to successful execution and delivery of a
1287	1287	5 public-private agreement between the public agency and private
1288	1288	6 entity and completion of the civic build, beginning on July 1,
1289	1289	7 2023, of the remainder of the moneys received by the
1290	1290	8 Department under the Use Tax Act, the Service Use Tax Act, the
1291	1291	9 Service Occupation Tax Act, and this Act, the Department shall
1292	1292	10 deposit the following specified deposits in the aggregate from
1293	1293	11 collections under the Use Tax Act, the Service Use Tax Act, the
1294	1294	12 Service Occupation Tax Act, and the Retailers' Occupation Tax
1295	1295	13 Act, as required under Section 8.25g of the State Finance Act
1296	1296	14 for distribution consistent with the Public-Private
1297	1297	15 Partnership for Civic and Transit Infrastructure Project Act.
1298	1298	16 The moneys received by the Department pursuant to this Act and
1299	1299	17 required to be deposited into the Civic and Transit
1300	1300	18 Infrastructure Fund are subject to the pledge, claim, and
1301	1301	19 charge set forth in Section 25-55 of the Public-Private
1302	1302	20 Partnership for Civic and Transit Infrastructure Project Act.
1303	1303	21 As used in this paragraph, "civic build", "private entity",
1304	1304	22 "public-private agreement", and "public agency" have the
1305	1305	23 meanings provided in Section 25-10 of the Public-Private
1306	1306	24 Partnership for Civic and Transit Infrastructure Project Act.
1307	1307	25 Fiscal Year............................Total Deposit
1308	1308	26 2024....................................$200,000,000
1309	1309
1310	1310
1311	1311
1312	1312
1313	1313
1314	1314	HB4071 - 33 - LRB103 32235 HLH 61432 b
1315	1315
1316	1316
1317	1317	HB4071- 34 -LRB103 32235 HLH 61432 b HB4071 - 34 - LRB103 32235 HLH 61432 b
1318	1318	HB4071 - 34 - LRB103 32235 HLH 61432 b
1319	1319	1 2025....................................$206,000,000
1320	1320	2 2026....................................$212,200,000
1321	1321	3 2027....................................$218,500,000
1322	1322	4 2028....................................$225,100,000
1323	1323	5 2029....................................$288,700,000
1324	1324	6 2030....................................$298,900,000
1325	1325	7 2031....................................$309,300,000
1326	1326	8 2032....................................$320,100,000
1327	1327	9 2033....................................$331,200,000
1328	1328	10 2034....................................$341,200,000
1329	1329	11 2035....................................$351,400,000
1330	1330	12 2036....................................$361,900,000
1331	1331	13 2037....................................$372,800,000
1332	1332	14 2038....................................$384,000,000
1333	1333	15 2039....................................$395,500,000
1334	1334	16 2040....................................$407,400,000
1335	1335	17 2041....................................$419,600,000
1336	1336	18 2042....................................$432,200,000
1337	1337	19 2043....................................$445,100,000
1338	1338	20 Beginning July 1, 2021 and until July 1, 2022, subject to
1339	1339	21 the payment of amounts into the State and Local Sales Tax
1340	1340	22 Reform Fund, the Build Illinois Fund, the McCormick Place
1341	1341	23 Expansion Project Fund, the Illinois Tax Increment Fund, the
1342	1342	24 Energy Infrastructure Fund, and the Tax Compliance and
1343	1343	25 Administration Fund as provided in this Section, the
1344	1344	26 Department shall pay each month into the Road Fund the amount
1345	1345
1346	1346
1347	1347
1348	1348
1349	1349
1350	1350	HB4071 - 34 - LRB103 32235 HLH 61432 b
1351	1351
1352	1352
1353	1353	HB4071- 35 -LRB103 32235 HLH 61432 b HB4071 - 35 - LRB103 32235 HLH 61432 b
1354	1354	HB4071 - 35 - LRB103 32235 HLH 61432 b
1355	1355	1 estimated to represent 16% of the remaining net revenue
1356	1356	2 realized from the taxes imposed on motor fuel and gasohol.
1357	1357	3 Beginning July 1, 2022 and until July 1, 2023, subject to the
1358	1358	4 payment of amounts into the State and Local Sales Tax Reform
1359	1359	5 Fund, the Build Illinois Fund, the McCormick Place Expansion
1360	1360	6 Project Fund, the Illinois Tax Increment Fund, the Energy
1361	1361	7 Infrastructure Fund, and the Tax Compliance and Administration
1362	1362	8 Fund as provided in this Section, the Department shall pay
1363	1363	9 each month into the Road Fund the amount estimated to
1364	1364	10 represent 32% of the remaining net revenue realized from the
1365	1365	11 taxes imposed on motor fuel and gasohol. Beginning July 1,
1366	1366	12 2023 and until July 1, 2024, subject to the payment of amounts
1367	1367	13 into the State and Local Sales Tax Reform Fund, the Build
1368	1368	14 Illinois Fund, the McCormick Place Expansion Project Fund, the
1369	1369	15 Illinois Tax Increment Fund, the Energy Infrastructure Fund,
1370	1370	16 and the Tax Compliance and Administration Fund as provided in
1371	1371	17 this Section, the Department shall pay each month into the
1372	1372	18 Road Fund the amount estimated to represent 48% of the
1373	1373	19 remaining net revenue realized from the taxes imposed on motor
1374	1374	20 fuel and gasohol. Beginning July 1, 2024 and until July 1,
1375	1375	21 2025, subject to the payment of amounts into the State and
1376	1376	22 Local Sales Tax Reform Fund, the Build Illinois Fund, the
1377	1377	23 McCormick Place Expansion Project Fund, the Illinois Tax
1378	1378	24 Increment Fund, the Energy Infrastructure Fund, and the Tax
1379	1379	25 Compliance and Administration Fund as provided in this
1380	1380	26 Section, the Department shall pay each month into the Road
1381	1381
1382	1382
1383	1383
1384	1384
1385	1385
1386	1386	HB4071 - 35 - LRB103 32235 HLH 61432 b
1387	1387
1388	1388
1389	1389	HB4071- 36 -LRB103 32235 HLH 61432 b HB4071 - 36 - LRB103 32235 HLH 61432 b
1390	1390	HB4071 - 36 - LRB103 32235 HLH 61432 b
1391	1391	1 Fund the amount estimated to represent 64% of the remaining
1392	1392	2 net revenue realized from the taxes imposed on motor fuel and
1393	1393	3 gasohol. Beginning on July 1, 2025, subject to the payment of
1394	1394	4 amounts into the State and Local Sales Tax Reform Fund, the
1395	1395	5 Build Illinois Fund, the McCormick Place Expansion Project
1396	1396	6 Fund, the Illinois Tax Increment Fund, the Energy
1397	1397	7 Infrastructure Fund, and the Tax Compliance and Administration
1398	1398	8 Fund as provided in this Section, the Department shall pay
1399	1399	9 each month into the Road Fund the amount estimated to
1400	1400	10 represent 80% of the remaining net revenue realized from the
1401	1401	11 taxes imposed on motor fuel and gasohol. As used in this
1402	1402	12 paragraph "motor fuel" has the meaning given to that term in
1403	1403	13 Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
1404	1404	14 meaning given to that term in Section 3-40 of this Act.
1405	1405	15 Of the remainder of the moneys received by the Department
1406	1406	16 pursuant to this Act, 75% thereof shall be paid into the State
1407	1407	17 Treasury and 25% shall be reserved in a special account and
1408	1408	18 used only for the transfer to the Common School Fund as part of
1409	1409	19 the monthly transfer from the General Revenue Fund in
1410	1410	20 accordance with Section 8a of the State Finance Act.
1411	1411	21 As soon as possible after the first day of each month, upon
1412	1412	22 certification of the Department of Revenue, the Comptroller
1413	1413	23 shall order transferred and the Treasurer shall transfer from
1414	1414	24 the General Revenue Fund to the Motor Fuel Tax Fund an amount
1415	1415	25 equal to 1.7% of 80% of the net revenue realized under this Act
1416	1416	26 for the second preceding month. Beginning April 1, 2000, this
1417	1417
1418	1418
1419	1419
1420	1420
1421	1421
1422	1422	HB4071 - 36 - LRB103 32235 HLH 61432 b
1423	1423
1424	1424
1425	1425	HB4071- 37 -LRB103 32235 HLH 61432 b HB4071 - 37 - LRB103 32235 HLH 61432 b
1426	1426	HB4071 - 37 - LRB103 32235 HLH 61432 b
1427	1427	1 transfer is no longer required and shall not be made.
1428	1428	2 Net revenue realized for a month shall be the revenue
1429	1429	3 collected by the State pursuant to this Act, less the amount
1430	1430	4 paid out during that month as refunds to taxpayers for
1431	1431	5 overpayment of liability. Remaining net revenue means net
1432	1432	6 revenue minus any amount paid into the Working Families Fund
1433	1433	7 pursuant to this Section.
1434	1434	8 For greater simplicity of administration, manufacturers,
1435	1435	9 importers and wholesalers whose products are sold at retail in
1436	1436	10 Illinois by numerous retailers, and who wish to do so, may
1437	1437	11 assume the responsibility for accounting and paying to the
1438	1438	12 Department all tax accruing under this Act with respect to
1439	1439	13 such sales, if the retailers who are affected do not make
1440	1440	14 written objection to the Department to this arrangement.
1441	1441	15 (Source: P.A. 101-10, Article 15, Section 15-10, eff. 6-5-19;
1442	1442	16 101-10, Article 25, Section 25-105, eff. 6-5-19; 101-27, eff.
1443	1443	17 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
1444	1444	18 101-636, eff. 6-10-20; 102-700, Article 60, Section 60-15,
1445	1445	19 eff. 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
1446	1446	20 102-1019, eff. 1-1-23; revised 12-13-22.)
1447	1447	21 Section 15. The Service Use Tax Act is amended by changing
1448	1448	22 Section 9 as follows:
1449	1449	23 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
1450	1450	24 Sec. 9. Each serviceman required or authorized to collect
1451	1451
1452	1452
1453	1453
1454	1454
1455	1455
1456	1456	HB4071 - 37 - LRB103 32235 HLH 61432 b
1457	1457
1458	1458
1459	1459	HB4071- 38 -LRB103 32235 HLH 61432 b HB4071 - 38 - LRB103 32235 HLH 61432 b
1460	1460	HB4071 - 38 - LRB103 32235 HLH 61432 b
1461	1461	1 the tax herein imposed shall pay to the Department the amount
1462	1462	2 of such tax (except as otherwise provided) at the time when he
1463	1463	3 is required to file his return for the period during which such
1464	1464	4 tax was collected, less a discount of 2.1% prior to January 1,
1465	1465	5 1990, and 1.75% on and after January 1, 1990 and prior to
1466	1466	6 January 1, 2024, and 2% on and after January 1, 2024, or $5 per
1467	1467	7 calendar year, whichever is greater, which is allowed to
1468	1468	8 reimburse the serviceman for expenses incurred in collecting
1469	1469	9 the tax, keeping records, preparing and filing returns,
1470	1470	10 remitting the tax and supplying data to the Department on
1471	1471	11 request. On and after January 1, 1990 and prior to January 1,
1472	1472	12 2024, in no event shall the discount allowed to any vendor be
1473	1473	13 less than $5 in any calendar year. On and after January 1,
1474	1474	14 2024, in no event shall the discount allowed to any vendor be
1475	1475	15 less than $5 in any calendar year or more than $1,000 in any
1476	1476	16 calendar year. When determining the discount allowed under
1477	1477	17 this Section, servicemen shall include the amount of tax that
1478	1478	18 would have been due at the 1% rate but for the 0% rate imposed
1479	1479	19 under this amendatory Act of the 102nd General Assembly. The
1480	1480	20 discount under this Section is not allowed for the 1.25%
1481	1481	21 portion of taxes paid on aviation fuel that is subject to the
1482	1482	22 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1483	1483	23 47133. The discount allowed under this Section is allowed only
1484	1484	24 for returns that are filed in the manner required by this Act.
1485	1485	25 The Department may disallow the discount for servicemen whose
1486	1486	26 certificate of registration is revoked at the time the return
1487	1487
1488	1488
1489	1489
1490	1490
1491	1491
1492	1492	HB4071 - 38 - LRB103 32235 HLH 61432 b
1493	1493
1494	1494
1495	1495	HB4071- 39 -LRB103 32235 HLH 61432 b HB4071 - 39 - LRB103 32235 HLH 61432 b
1496	1496	HB4071 - 39 - LRB103 32235 HLH 61432 b
1497	1497	1 is filed, but only if the Department's decision to revoke the
1498	1498	2 certificate of registration has become final. A serviceman
1499	1499	3 need not remit that part of any tax collected by him to the
1500	1500	4 extent that he is required to pay and does pay the tax imposed
1501	1501	5 by the Service Occupation Tax Act with respect to his sale of
1502	1502	6 service involving the incidental transfer by him of the same
1503	1503	7 property.
1504	1504	8 Except as provided hereinafter in this Section, on or
1505	1505	9 before the twentieth day of each calendar month, such
1506	1506	10 serviceman shall file a return for the preceding calendar
1507	1507	11 month in accordance with reasonable Rules and Regulations to
1508	1508	12 be promulgated by the Department. Such return shall be filed
1509	1509	13 on a form prescribed by the Department and shall contain such
1510	1510	14 information as the Department may reasonably require. The
1511	1511	15 return shall include the gross receipts which were received
1512	1512	16 during the preceding calendar month or quarter on the
1513	1513	17 following items upon which tax would have been due but for the
1514	1514	18 0% rate imposed under this amendatory Act of the 102nd General
1515	1515	19 Assembly: (i) food for human consumption that is to be
1516	1516	20 consumed off the premises where it is sold (other than
1517	1517	21 alcoholic beverages, food consisting of or infused with adult
1518	1518	22 use cannabis, soft drinks, and food that has been prepared for
1519	1519	23 immediate consumption); and (ii) food prepared for immediate
1520	1520	24 consumption and transferred incident to a sale of service
1521	1521	25 subject to this Act or the Service Occupation Tax Act by an
1522	1522	26 entity licensed under the Hospital Licensing Act, the Nursing
1523	1523
1524	1524
1525	1525
1526	1526
1527	1527
1528	1528	HB4071 - 39 - LRB103 32235 HLH 61432 b
1529	1529
1530	1530
1531	1531	HB4071- 40 -LRB103 32235 HLH 61432 b HB4071 - 40 - LRB103 32235 HLH 61432 b
1532	1532	HB4071 - 40 - LRB103 32235 HLH 61432 b
1533	1533	1 Home Care Act, the Assisted Living and Shared Housing Act, the
1534	1534	2 ID/DD Community Care Act, the MC/DD Act, the Specialized
1535	1535	3 Mental Health Rehabilitation Act of 2013, or the Child Care
1536	1536	4 Act of 1969, or an entity that holds a permit issued pursuant
1537	1537	5 to the Life Care Facilities Act. The return shall also include
1538	1538	6 the amount of tax that would have been due on the items listed
1539	1539	7 in the previous sentence but for the 0% rate imposed under this
1540	1540	8 amendatory Act of the 102nd General Assembly.
1541	1541	9 On and after January 1, 2018, with respect to servicemen
1542	1542	10 whose annual gross receipts average $20,000 or more, all
1543	1543	11 returns required to be filed pursuant to this Act shall be
1544	1544	12 filed electronically. Servicemen who demonstrate that they do
1545	1545	13 not have access to the Internet or demonstrate hardship in
1546	1546	14 filing electronically may petition the Department to waive the
1547	1547	15 electronic filing requirement.
1548	1548	16 The Department may require returns to be filed on a
1549	1549	17 quarterly basis. If so required, a return for each calendar
1550	1550	18 quarter shall be filed on or before the twentieth day of the
1551	1551	19 calendar month following the end of such calendar quarter. The
1552	1552	20 taxpayer shall also file a return with the Department for each
1553	1553	21 of the first two months of each calendar quarter, on or before
1554	1554	22 the twentieth day of the following calendar month, stating:
1555	1555	23 1. The name of the seller;
1556	1556	24 2. The address of the principal place of business from
1557	1557	25 which he engages in business as a serviceman in this
1558	1558	26 State;
1559	1559
1560	1560
1561	1561
1562	1562
1563	1563
1564	1564	HB4071 - 40 - LRB103 32235 HLH 61432 b
1565	1565
1566	1566
1567	1567	HB4071- 41 -LRB103 32235 HLH 61432 b HB4071 - 41 - LRB103 32235 HLH 61432 b
1568	1568	HB4071 - 41 - LRB103 32235 HLH 61432 b
1569	1569	1 3. The total amount of taxable receipts received by
1570	1570	2 him during the preceding calendar month, including
1571	1571	3 receipts from charge and time sales, but less all
1572	1572	4 deductions allowed by law;
1573	1573	5 4. The amount of credit provided in Section 2d of this
1574	1574	6 Act;
1575	1575	7 5. The amount of tax due;
1576	1576	8 5-5. The signature of the taxpayer; and
1577	1577	9 6. Such other reasonable information as the Department
1578	1578	10 may require.
1579	1579	11 Each serviceman required or authorized to collect the tax
1580	1580	12 imposed by this Act on aviation fuel transferred as an
1581	1581	13 incident of a sale of service in this State during the
1582	1582	14 preceding calendar month shall, instead of reporting and
1583	1583	15 paying tax on aviation fuel as otherwise required by this
1584	1584	16 Section, report and pay such tax on a separate aviation fuel
1585	1585	17 tax return. The requirements related to the return shall be as
1586	1586	18 otherwise provided in this Section. Notwithstanding any other
1587	1587	19 provisions of this Act to the contrary, servicemen collecting
1588	1588	20 tax on aviation fuel shall file all aviation fuel tax returns
1589	1589	21 and shall make all aviation fuel tax payments by electronic
1590	1590	22 means in the manner and form required by the Department. For
1591	1591	23 purposes of this Section, "aviation fuel" means jet fuel and
1592	1592	24 aviation gasoline.
1593	1593	25 If a taxpayer fails to sign a return within 30 days after
1594	1594	26 the proper notice and demand for signature by the Department,
1595	1595
1596	1596
1597	1597
1598	1598
1599	1599
1600	1600	HB4071 - 41 - LRB103 32235 HLH 61432 b
1601	1601
1602	1602
1603	1603	HB4071- 42 -LRB103 32235 HLH 61432 b HB4071 - 42 - LRB103 32235 HLH 61432 b
1604	1604	HB4071 - 42 - LRB103 32235 HLH 61432 b
1605	1605	1 the return shall be considered valid and any amount shown to be
1606	1606	2 due on the return shall be deemed assessed.
1607	1607	3 Notwithstanding any other provision of this Act to the
1608	1608	4 contrary, servicemen subject to tax on cannabis shall file all
1609	1609	5 cannabis tax returns and shall make all cannabis tax payments
1610	1610	6 by electronic means in the manner and form required by the
1611	1611	7 Department.
1612	1612	8 Beginning October 1, 1993, a taxpayer who has an average
1613	1613	9 monthly tax liability of $150,000 or more shall make all
1614	1614	10 payments required by rules of the Department by electronic
1615	1615	11 funds transfer. Beginning October 1, 1994, a taxpayer who has
1616	1616	12 an average monthly tax liability of $100,000 or more shall
1617	1617	13 make all payments required by rules of the Department by
1618	1618	14 electronic funds transfer. Beginning October 1, 1995, a
1619	1619	15 taxpayer who has an average monthly tax liability of $50,000
1620	1620	16 or more shall make all payments required by rules of the
1621	1621	17 Department by electronic funds transfer. Beginning October 1,
1622	1622	18 2000, a taxpayer who has an annual tax liability of $200,000 or
1623	1623	19 more shall make all payments required by rules of the
1624	1624	20 Department by electronic funds transfer. The term "annual tax
1625	1625	21 liability" shall be the sum of the taxpayer's liabilities
1626	1626	22 under this Act, and under all other State and local occupation
1627	1627	23 and use tax laws administered by the Department, for the
1628	1628	24 immediately preceding calendar year. The term "average monthly
1629	1629	25 tax liability" means the sum of the taxpayer's liabilities
1630	1630	26 under this Act, and under all other State and local occupation
1631	1631
1632	1632
1633	1633
1634	1634
1635	1635
1636	1636	HB4071 - 42 - LRB103 32235 HLH 61432 b
1637	1637
1638	1638
1639	1639	HB4071- 43 -LRB103 32235 HLH 61432 b HB4071 - 43 - LRB103 32235 HLH 61432 b
1640	1640	HB4071 - 43 - LRB103 32235 HLH 61432 b
1641	1641	1 and use tax laws administered by the Department, for the
1642	1642	2 immediately preceding calendar year divided by 12. Beginning
1643	1643	3 on October 1, 2002, a taxpayer who has a tax liability in the
1644	1644	4 amount set forth in subsection (b) of Section 2505-210 of the
1645	1645	5 Department of Revenue Law shall make all payments required by
1646	1646	6 rules of the Department by electronic funds transfer.
1647	1647	7 Before August 1 of each year beginning in 1993, the
1648	1648	8 Department shall notify all taxpayers required to make
1649	1649	9 payments by electronic funds transfer. All taxpayers required
1650	1650	10 to make payments by electronic funds transfer shall make those
1651	1651	11 payments for a minimum of one year beginning on October 1.
1652	1652	12 Any taxpayer not required to make payments by electronic
1653	1653	13 funds transfer may make payments by electronic funds transfer
1654	1654	14 with the permission of the Department.
1655	1655	15 All taxpayers required to make payment by electronic funds
1656	1656	16 transfer and any taxpayers authorized to voluntarily make
1657	1657	17 payments by electronic funds transfer shall make those
1658	1658	18 payments in the manner authorized by the Department.
1659	1659	19 The Department shall adopt such rules as are necessary to
1660	1660	20 effectuate a program of electronic funds transfer and the
1661	1661	21 requirements of this Section.
1662	1662	22 If the serviceman is otherwise required to file a monthly
1663	1663	23 return and if the serviceman's average monthly tax liability
1664	1664	24 to the Department does not exceed $200, the Department may
1665	1665	25 authorize his returns to be filed on a quarter annual basis,
1666	1666	26 with the return for January, February and March of a given year
1667	1667
1668	1668
1669	1669
1670	1670
1671	1671
1672	1672	HB4071 - 43 - LRB103 32235 HLH 61432 b
1673	1673
1674	1674
1675	1675	HB4071- 44 -LRB103 32235 HLH 61432 b HB4071 - 44 - LRB103 32235 HLH 61432 b
1676	1676	HB4071 - 44 - LRB103 32235 HLH 61432 b
1677	1677	1 being due by April 20 of such year; with the return for April,
1678	1678	2 May and June of a given year being due by July 20 of such year;
1679	1679	3 with the return for July, August and September of a given year
1680	1680	4 being due by October 20 of such year, and with the return for
1681	1681	5 October, November and December of a given year being due by
1682	1682	6 January 20 of the following year.
1683	1683	7 If the serviceman is otherwise required to file a monthly
1684	1684	8 or quarterly return and if the serviceman's average monthly
1685	1685	9 tax liability to the Department does not exceed $50, the
1686	1686	10 Department may authorize his returns to be filed on an annual
1687	1687	11 basis, with the return for a given year being due by January 20
1688	1688	12 of the following year.
1689	1689	13 Such quarter annual and annual returns, as to form and
1690	1690	14 substance, shall be subject to the same requirements as
1691	1691	15 monthly returns.
1692	1692	16 Notwithstanding any other provision in this Act concerning
1693	1693	17 the time within which a serviceman may file his return, in the
1694	1694	18 case of any serviceman who ceases to engage in a kind of
1695	1695	19 business which makes him responsible for filing returns under
1696	1696	20 this Act, such serviceman shall file a final return under this
1697	1697	21 Act with the Department not more than 1 month after
1698	1698	22 discontinuing such business.
1699	1699	23 Where a serviceman collects the tax with respect to the
1700	1700	24 selling price of property which he sells and the purchaser
1701	1701	25 thereafter returns such property and the serviceman refunds
1702	1702	26 the selling price thereof to the purchaser, such serviceman
1703	1703
1704	1704
1705	1705
1706	1706
1707	1707
1708	1708	HB4071 - 44 - LRB103 32235 HLH 61432 b
1709	1709
1710	1710
1711	1711	HB4071- 45 -LRB103 32235 HLH 61432 b HB4071 - 45 - LRB103 32235 HLH 61432 b
1712	1712	HB4071 - 45 - LRB103 32235 HLH 61432 b
1713	1713	1 shall also refund, to the purchaser, the tax so collected from
1714	1714	2 the purchaser. When filing his return for the period in which
1715	1715	3 he refunds such tax to the purchaser, the serviceman may
1716	1716	4 deduct the amount of the tax so refunded by him to the
1717	1717	5 purchaser from any other Service Use Tax, Service Occupation
1718	1718	6 Tax, retailers' occupation tax or use tax which such
1719	1719	7 serviceman may be required to pay or remit to the Department,
1720	1720	8 as shown by such return, provided that the amount of the tax to
1721	1721	9 be deducted shall previously have been remitted to the
1722	1722	10 Department by such serviceman. If the serviceman shall not
1723	1723	11 previously have remitted the amount of such tax to the
1724	1724	12 Department, he shall be entitled to no deduction hereunder
1725	1725	13 upon refunding such tax to the purchaser.
1726	1726	14 Any serviceman filing a return hereunder shall also
1727	1727	15 include the total tax upon the selling price of tangible
1728	1728	16 personal property purchased for use by him as an incident to a
1729	1729	17 sale of service, and such serviceman shall remit the amount of
1730	1730	18 such tax to the Department when filing such return.
1731	1731	19 If experience indicates such action to be practicable, the
1732	1732	20 Department may prescribe and furnish a combination or joint
1733	1733	21 return which will enable servicemen, who are required to file
1734	1734	22 returns hereunder and also under the Service Occupation Tax
1735	1735	23 Act, to furnish all the return information required by both
1736	1736	24 Acts on the one form.
1737	1737	25 Where the serviceman has more than one business registered
1738	1738	26 with the Department under separate registration hereunder,
1739	1739
1740	1740
1741	1741
1742	1742
1743	1743
1744	1744	HB4071 - 45 - LRB103 32235 HLH 61432 b
1745	1745
1746	1746
1747	1747	HB4071- 46 -LRB103 32235 HLH 61432 b HB4071 - 46 - LRB103 32235 HLH 61432 b
1748	1748	HB4071 - 46 - LRB103 32235 HLH 61432 b
1749	1749	1 such serviceman shall not file each return that is due as a
1750	1750	2 single return covering all such registered businesses, but
1751	1751	3 shall file separate returns for each such registered business.
1752	1752	4 Beginning February 1, 2024, each month the Department
1753	1753	5 shall pay into the Working Families Fund an amount equal to any
1754	1754	6 net revenue realized for the preceding month as a result of the
1755	1755	7 limit on the vendor's discount of $1,000 annually, net of the
1756	1756	8 difference between 1.75% and the vendor's discount of 2%.
1757	1757	9 Beginning January 1, 1990, each month the Department shall
1758	1758	10 pay into the State and Local Tax Reform Fund, a special fund in
1759	1759	11 the State Treasury, the remaining net revenue realized for the
1760	1760	12 preceding month from the 1% tax imposed under this Act.
1761	1761	13 Beginning January 1, 1990, each month the Department shall
1762	1762	14 pay into the State and Local Sales Tax Reform Fund 20% of the
1763	1763	15 remaining net revenue realized for the preceding month from
1764	1764	16 the 6.25% general rate on transfers of tangible personal
1765	1765	17 property, other than (i) tangible personal property which is
1766	1766	18 purchased outside Illinois at retail from a retailer and which
1767	1767	19 is titled or registered by an agency of this State's
1768	1768	20 government and (ii) aviation fuel sold on or after December 1,
1769	1769	21 2019. This exception for aviation fuel only applies for so
1770	1770	22 long as the revenue use requirements of 49 U.S.C. 47107(b) and
1771	1771	23 49 U.S.C. 47133 are binding on the State.
1772	1772	24 For aviation fuel sold on or after December 1, 2019, each
1773	1773	25 month the Department shall pay into the State Aviation Program
1774	1774	26 Fund 20% of the remaining net revenue realized for the
1775	1775
1776	1776
1777	1777
1778	1778
1779	1779
1780	1780	HB4071 - 46 - LRB103 32235 HLH 61432 b
1781	1781
1782	1782
1783	1783	HB4071- 47 -LRB103 32235 HLH 61432 b HB4071 - 47 - LRB103 32235 HLH 61432 b
1784	1784	HB4071 - 47 - LRB103 32235 HLH 61432 b
1785	1785	1 preceding month from the 6.25% general rate on the selling
1786	1786	2 price of aviation fuel, less an amount estimated by the
1787	1787	3 Department to be required for refunds of the 20% portion of the
1788	1788	4 tax on aviation fuel under this Act, which amount shall be
1789	1789	5 deposited into the Aviation Fuel Sales Tax Refund Fund. The
1790	1790	6 Department shall only pay moneys into the State Aviation
1791	1791	7 Program Fund and the Aviation Fuel Sales Tax Refund Fund under
1792	1792	8 this Act for so long as the revenue use requirements of 49
1793	1793	9 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
1794	1794	10 Beginning August 1, 2000, each month the Department shall
1795	1795	11 pay into the State and Local Sales Tax Reform Fund 100% of the
1796	1796	12 remaining net revenue realized for the preceding month from
1797	1797	13 the 1.25% rate on the selling price of motor fuel and gasohol.
1798	1798	14 Beginning October 1, 2009, each month the Department shall
1799	1799	15 pay into the Capital Projects Fund an amount that is equal to
1800	1800	16 an amount estimated by the Department to represent 80% of the
1801	1801	17 remaining net revenue realized for the preceding month from
1802	1802	18 the sale of candy, grooming and hygiene products, and soft
1803	1803	19 drinks that had been taxed at a rate of 1% prior to September
1804	1804	20 1, 2009 but that are now taxed at 6.25%.
1805	1805	21 Beginning July 1, 2013, each month the Department shall
1806	1806	22 pay into the Underground Storage Tank Fund from the proceeds
1807	1807	23 collected under this Act, the Use Tax Act, the Service
1808	1808	24 Occupation Tax Act, and the Retailers' Occupation Tax Act an
1809	1809	25 amount equal to the average monthly deficit in the Underground
1810	1810	26 Storage Tank Fund during the prior year, as certified annually
1811	1811
1812	1812
1813	1813
1814	1814
1815	1815
1816	1816	HB4071 - 47 - LRB103 32235 HLH 61432 b
1817	1817
1818	1818
1819	1819	HB4071- 48 -LRB103 32235 HLH 61432 b HB4071 - 48 - LRB103 32235 HLH 61432 b
1820	1820	HB4071 - 48 - LRB103 32235 HLH 61432 b
1821	1821	1 by the Illinois Environmental Protection Agency, but the total
1822	1822	2 payment into the Underground Storage Tank Fund under this Act,
1823	1823	3 the Use Tax Act, the Service Occupation Tax Act, and the
1824	1824	4 Retailers' Occupation Tax Act shall not exceed $18,000,000 in
1825	1825	5 any State fiscal year. As used in this paragraph, the "average
1826	1826	6 monthly deficit" shall be equal to the difference between the
1827	1827	7 average monthly claims for payment by the fund and the average
1828	1828	8 monthly revenues deposited into the fund, excluding payments
1829	1829	9 made pursuant to this paragraph.
1830	1830	10 Beginning July 1, 2015, of the remainder of the moneys
1831	1831	11 received by the Department under the Use Tax Act, this Act, the
1832	1832	12 Service Occupation Tax Act, and the Retailers' Occupation Tax
1833	1833	13 Act, each month the Department shall deposit $500,000 into the
1834	1834	14 State Crime Laboratory Fund.
1835	1835	15 Of the remainder of the moneys received by the Department
1836	1836	16 pursuant to this Act, (a) 1.75% thereof shall be paid into the
1837	1837	17 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
1838	1838	18 and after July 1, 1989, 3.8% thereof shall be paid into the
1839	1839	19 Build Illinois Fund; provided, however, that if in any fiscal
1840	1840	20 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
1841	1841	21 may be, of the moneys received by the Department and required
1842	1842	22 to be paid into the Build Illinois Fund pursuant to Section 3
1843	1843	23 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
1844	1844	24 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
1845	1845	25 Service Occupation Tax Act, such Acts being hereinafter called
1846	1846	26 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
1847	1847
1848	1848
1849	1849
1850	1850
1851	1851
1852	1852	HB4071 - 48 - LRB103 32235 HLH 61432 b
1853	1853
1854	1854
1855	1855	HB4071- 49 -LRB103 32235 HLH 61432 b HB4071 - 49 - LRB103 32235 HLH 61432 b
1856	1856	HB4071 - 49 - LRB103 32235 HLH 61432 b
1857	1857	1 may be, of moneys being hereinafter called the "Tax Act
1858	1858	2 Amount", and (2) the amount transferred to the Build Illinois
1859	1859	3 Fund from the State and Local Sales Tax Reform Fund shall be
1860	1860	4 less than the Annual Specified Amount (as defined in Section 3
1861	1861	5 of the Retailers' Occupation Tax Act), an amount equal to the
1862	1862	6 difference shall be immediately paid into the Build Illinois
1863	1863	7 Fund from other moneys received by the Department pursuant to
1864	1864	8 the Tax Acts; and further provided, that if on the last
1865	1865	9 business day of any month the sum of (1) the Tax Act Amount
1866	1866	10 required to be deposited into the Build Illinois Bond Account
1867	1867	11 in the Build Illinois Fund during such month and (2) the amount
1868	1868	12 transferred during such month to the Build Illinois Fund from
1869	1869	13 the State and Local Sales Tax Reform Fund shall have been less
1870	1870	14 than 1/12 of the Annual Specified Amount, an amount equal to
1871	1871	15 the difference shall be immediately paid into the Build
1872	1872	16 Illinois Fund from other moneys received by the Department
1873	1873	17 pursuant to the Tax Acts; and, further provided, that in no
1874	1874	18 event shall the payments required under the preceding proviso
1875	1875	19 result in aggregate payments into the Build Illinois Fund
1876	1876	20 pursuant to this clause (b) for any fiscal year in excess of
1877	1877	21 the greater of (i) the Tax Act Amount or (ii) the Annual
1878	1878	22 Specified Amount for such fiscal year; and, further provided,
1879	1879	23 that the amounts payable into the Build Illinois Fund under
1880	1880	24 this clause (b) shall be payable only until such time as the
1881	1881	25 aggregate amount on deposit under each trust indenture
1882	1882	26 securing Bonds issued and outstanding pursuant to the Build
1883	1883
1884	1884
1885	1885
1886	1886
1887	1887
1888	1888	HB4071 - 49 - LRB103 32235 HLH 61432 b
1889	1889
1890	1890
1891	1891	HB4071- 50 -LRB103 32235 HLH 61432 b HB4071 - 50 - LRB103 32235 HLH 61432 b
1892	1892	HB4071 - 50 - LRB103 32235 HLH 61432 b
1893	1893	1 Illinois Bond Act is sufficient, taking into account any
1894	1894	2 future investment income, to fully provide, in accordance with
1895	1895	3 such indenture, for the defeasance of or the payment of the
1896	1896	4 principal of, premium, if any, and interest on the Bonds
1897	1897	5 secured by such indenture and on any Bonds expected to be
1898	1898	6 issued thereafter and all fees and costs payable with respect
1899	1899	7 thereto, all as certified by the Director of the Bureau of the
1900	1900	8 Budget (now Governor's Office of Management and Budget). If on
1901	1901	9 the last business day of any month in which Bonds are
1902	1902	10 outstanding pursuant to the Build Illinois Bond Act, the
1903	1903	11 aggregate of the moneys deposited in the Build Illinois Bond
1904	1904	12 Account in the Build Illinois Fund in such month shall be less
1905	1905	13 than the amount required to be transferred in such month from
1906	1906	14 the Build Illinois Bond Account to the Build Illinois Bond
1907	1907	15 Retirement and Interest Fund pursuant to Section 13 of the
1908	1908	16 Build Illinois Bond Act, an amount equal to such deficiency
1909	1909	17 shall be immediately paid from other moneys received by the
1910	1910	18 Department pursuant to the Tax Acts to the Build Illinois
1911	1911	19 Fund; provided, however, that any amounts paid to the Build
1912	1912	20 Illinois Fund in any fiscal year pursuant to this sentence
1913	1913	21 shall be deemed to constitute payments pursuant to clause (b)
1914	1914	22 of the preceding sentence and shall reduce the amount
1915	1915	23 otherwise payable for such fiscal year pursuant to clause (b)
1916	1916	24 of the preceding sentence. The moneys received by the
1917	1917	25 Department pursuant to this Act and required to be deposited
1918	1918	26 into the Build Illinois Fund are subject to the pledge, claim
1919	1919
1920	1920
1921	1921
1922	1922
1923	1923
1924	1924	HB4071 - 50 - LRB103 32235 HLH 61432 b
1925	1925
1926	1926
1927	1927	HB4071- 51 -LRB103 32235 HLH 61432 b HB4071 - 51 - LRB103 32235 HLH 61432 b
1928	1928	HB4071 - 51 - LRB103 32235 HLH 61432 b
1929	1929	1 and charge set forth in Section 12 of the Build Illinois Bond
1930	1930	2 Act.
1931	1931	3 Subject to payment of amounts into the Build Illinois Fund
1932	1932	4 as provided in the preceding paragraph or in any amendment
1933	1933	5 thereto hereafter enacted, the following specified monthly
1934	1934	6 installment of the amount requested in the certificate of the
1935	1935	7 Chairman of the Metropolitan Pier and Exposition Authority
1936	1936	8 provided under Section 8.25f of the State Finance Act, but not
1937	1937	9 in excess of the sums designated as "Total Deposit", shall be
1938	1938	10 deposited in the aggregate from collections under Section 9 of
1939	1939	11 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
1940	1940	12 9 of the Service Occupation Tax Act, and Section 3 of the
1941	1941	13 Retailers' Occupation Tax Act into the McCormick Place
1942	1942	14 Expansion Project Fund in the specified fiscal years.
1943	1943	15Fiscal YearTotal Deposit161993 $0171994 53,000,000181995 58,000,000191996 61,000,000201997 64,000,000211998 68,000,000221999 71,000,000232000 75,000,000242001 80,000,000252002 93,000,000 15 Fiscal Year Total Deposit 16 1993 $0 17 1994 53,000,000 18 1995 58,000,000 19 1996 61,000,000 20 1997 64,000,000 21 1998 68,000,000 22 1999 71,000,000 23 2000 75,000,000 24 2001 80,000,000 25 2002 93,000,000
1944	1944	15 Fiscal Year Total Deposit
1945	1945	16 1993 $0
1946	1946	17 1994 53,000,000
1947	1947	18 1995 58,000,000
1948	1948	19 1996 61,000,000
1949	1949	20 1997 64,000,000
1950	1950	21 1998 68,000,000
1951	1951	22 1999 71,000,000
1952	1952	23 2000 75,000,000
1953	1953	24 2001 80,000,000
1954	1954	25 2002 93,000,000
1955	1955
1956	1956
1957	1957
1958	1958
1959	1959
1960	1960	HB4071 - 51 - LRB103 32235 HLH 61432 b
1961	1961
1962	1962
1963	1963	15 Fiscal Year Total Deposit
1964	1964	16 1993 $0
1965	1965	17 1994 53,000,000
1966	1966	18 1995 58,000,000
1967	1967	19 1996 61,000,000
1968	1968	20 1997 64,000,000
1969	1969	21 1998 68,000,000
1970	1970	22 1999 71,000,000
1971	1971	23 2000 75,000,000
1972	1972	24 2001 80,000,000
1973	1973	25 2002 93,000,000
1974	1974
1975	1975
1976	1976	HB4071- 52 -LRB103 32235 HLH 61432 b HB4071 - 52 - LRB103 32235 HLH 61432 b
1977	1977	HB4071 - 52 - LRB103 32235 HLH 61432 b
1978	1978	12003 99,000,00022004103,000,00032005108,000,00042006113,000,00052007119,000,00062008126,000,00072009132,000,00082010139,000,00092011146,000,000102012153,000,000112013161,000,000122014170,000,000132015179,000,000142016189,000,000152017199,000,000162018210,000,000172019221,000,000182020233,000,000192021300,000,000 202022300,000,000212023300,000,000222024 300,000,000232025 300,000,000242026 300,000,000252027 375,000,000262028 375,000,000 1 2003 99,000,000 2 2004 103,000,000 3 2005 108,000,000 4 2006 113,000,000 5 2007 119,000,000 6 2008 126,000,000 7 2009 132,000,000 8 2010 139,000,000 9 2011 146,000,000 10 2012 153,000,000 11 2013 161,000,000 12 2014 170,000,000 13 2015 179,000,000 14 2016 189,000,000 15 2017 199,000,000 16 2018 210,000,000 17 2019 221,000,000 18 2020 233,000,000 19 2021 300,000,000 20 2022 300,000,000 21 2023 300,000,000 22 2024 300,000,000 23 2025 300,000,000 24 2026 300,000,000 25 2027 375,000,000 26 2028 375,000,000
1979	1979	1 2003 99,000,000
1980	1980	2 2004 103,000,000
1981	1981	3 2005 108,000,000
1982	1982	4 2006 113,000,000
1983	1983	5 2007 119,000,000
1984	1984	6 2008 126,000,000
1985	1985	7 2009 132,000,000
1986	1986	8 2010 139,000,000
1987	1987	9 2011 146,000,000
1988	1988	10 2012 153,000,000
1989	1989	11 2013 161,000,000
1990	1990	12 2014 170,000,000
1991	1991	13 2015 179,000,000
1992	1992	14 2016 189,000,000
1993	1993	15 2017 199,000,000
1994	1994	16 2018 210,000,000
1995	1995	17 2019 221,000,000
1996	1996	18 2020 233,000,000
1997	1997	19 2021 300,000,000
1998	1998	20 2022 300,000,000
1999	1999	21 2023 300,000,000
2000	2000	22 2024 300,000,000
2001	2001	23 2025 300,000,000
2002	2002	24 2026 300,000,000
2003	2003	25 2027 375,000,000
2004	2004	26 2028 375,000,000
2005	2005
2006	2006
2007	2007
2008	2008
2009	2009
2010	2010	HB4071 - 52 - LRB103 32235 HLH 61432 b
2011	2011
2012	2012	1 2003 99,000,000
2013	2013	2 2004 103,000,000
2014	2014	3 2005 108,000,000
2015	2015	4 2006 113,000,000
2016	2016	5 2007 119,000,000
2017	2017	6 2008 126,000,000
2018	2018	7 2009 132,000,000
2019	2019	8 2010 139,000,000
2020	2020	9 2011 146,000,000
2021	2021	10 2012 153,000,000
2022	2022	11 2013 161,000,000
2023	2023	12 2014 170,000,000
2024	2024	13 2015 179,000,000
2025	2025	14 2016 189,000,000
2026	2026	15 2017 199,000,000
2027	2027	16 2018 210,000,000
2028	2028	17 2019 221,000,000
2029	2029	18 2020 233,000,000
2030	2030	19 2021 300,000,000
2031	2031	20 2022 300,000,000
2032	2032	21 2023 300,000,000
2033	2033	22 2024 300,000,000
2034	2034	23 2025 300,000,000
2035	2035	24 2026 300,000,000
2036	2036	25 2027 375,000,000
2037	2037	26 2028 375,000,000
2038	2038
2039	2039
2040	2040	HB4071- 53 -LRB103 32235 HLH 61432 b HB4071 - 53 - LRB103 32235 HLH 61432 b
2041	2041	HB4071 - 53 - LRB103 32235 HLH 61432 b
2042	2042	12029 375,000,00022030 375,000,00032031 375,000,00042032 375,000,00052033 375,000,00062034375,000,00072035375,000,00082036450,000,0009and 10each fiscal year 11thereafter that bonds 12are outstanding under 13Section 13.2 of the 14Metropolitan Pier and 15Exposition Authority Act, 16but not after fiscal year 2060. 1 2029 375,000,000 2 2030 375,000,000 3 2031 375,000,000 4 2032 375,000,000 5 2033 375,000,000 6 2034 375,000,000 7 2035 375,000,000 8 2036 450,000,000 9 and 10 each fiscal year 11 thereafter that bonds 12 are outstanding under 13 Section 13.2 of the 14 Metropolitan Pier and 15 Exposition Authority Act, 16 but not after fiscal year 2060.
2043	2043	1 2029 375,000,000
2044	2044	2 2030 375,000,000
2045	2045	3 2031 375,000,000
2046	2046	4 2032 375,000,000
2047	2047	5 2033 375,000,000
2048	2048	6 2034 375,000,000
2049	2049	7 2035 375,000,000
2050	2050	8 2036 450,000,000
2051	2051	9 and
2052	2052	10 each fiscal year
2053	2053	11 thereafter that bonds
2054	2054	12 are outstanding under
2055	2055	13 Section 13.2 of the
2056	2056	14 Metropolitan Pier and
2057	2057	15 Exposition Authority Act,
2058	2058	16 but not after fiscal year 2060.
2059	2059	17 Beginning July 20, 1993 and in each month of each fiscal
2060	2060	18 year thereafter, one-eighth of the amount requested in the
2061	2061	19 certificate of the Chairman of the Metropolitan Pier and
2062	2062	20 Exposition Authority for that fiscal year, less the amount
2063	2063	21 deposited into the McCormick Place Expansion Project Fund by
2064	2064	22 the State Treasurer in the respective month under subsection
2065	2065	23 (g) of Section 13 of the Metropolitan Pier and Exposition
2066	2066	24 Authority Act, plus cumulative deficiencies in the deposits
2067	2067	25 required under this Section for previous months and years,
2068	2068	26 shall be deposited into the McCormick Place Expansion Project
2069	2069
2070	2070
2071	2071
2072	2072
2073	2073
2074	2074	HB4071 - 53 - LRB103 32235 HLH 61432 b
2075	2075
2076	2076	1 2029 375,000,000
2077	2077	2 2030 375,000,000
2078	2078	3 2031 375,000,000
2079	2079	4 2032 375,000,000
2080	2080	5 2033 375,000,000
2081	2081	6 2034 375,000,000
2082	2082	7 2035 375,000,000
2083	2083	8 2036 450,000,000
2084	2084	9 and
2085	2085	10 each fiscal year
2086	2086	11 thereafter that bonds
2087	2087	12 are outstanding under
2088	2088	13 Section 13.2 of the
2089	2089	14 Metropolitan Pier and
2090	2090	15 Exposition Authority Act,
2091	2091	16 but not after fiscal year 2060.
2092	2092
2093	2093
2094	2094	HB4071- 54 -LRB103 32235 HLH 61432 b HB4071 - 54 - LRB103 32235 HLH 61432 b
2095	2095	HB4071 - 54 - LRB103 32235 HLH 61432 b
2096	2096	1 Fund, until the full amount requested for the fiscal year, but
2097	2097	2 not in excess of the amount specified above as "Total
2098	2098	3 Deposit", has been deposited.
2099	2099	4 Subject to payment of amounts into the Capital Projects
2100	2100	5 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
2101	2101	6 and the McCormick Place Expansion Project Fund pursuant to the
2102	2102	7 preceding paragraphs or in any amendments thereto hereafter
2103	2103	8 enacted, for aviation fuel sold on or after December 1, 2019,
2104	2104	9 the Department shall each month deposit into the Aviation Fuel
2105	2105	10 Sales Tax Refund Fund an amount estimated by the Department to
2106	2106	11 be required for refunds of the 80% portion of the tax on
2107	2107	12 aviation fuel under this Act. The Department shall only
2108	2108	13 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
2109	2109	14 under this paragraph for so long as the revenue use
2110	2110	15 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
2111	2111	16 binding on the State.
2112	2112	17 Subject to payment of amounts into the Build Illinois Fund
2113	2113	18 and the McCormick Place Expansion Project Fund pursuant to the
2114	2114	19 preceding paragraphs or in any amendments thereto hereafter
2115	2115	20 enacted, beginning July 1, 1993 and ending on September 30,
2116	2116	21 2013, the Department shall each month pay into the Illinois
2117	2117	22 Tax Increment Fund 0.27% of 80% of the remaining net revenue
2118	2118	23 realized for the preceding month from the 6.25% general rate
2119	2119	24 on the selling price of tangible personal property.
2120	2120	25 Subject to payment of amounts into the Build Illinois Fund
2121	2121	26 and the McCormick Place Expansion Project Fund pursuant to the
2122	2122
2123	2123
2124	2124
2125	2125
2126	2126
2127	2127	HB4071 - 54 - LRB103 32235 HLH 61432 b
2128	2128
2129	2129
2130	2130	HB4071- 55 -LRB103 32235 HLH 61432 b HB4071 - 55 - LRB103 32235 HLH 61432 b
2131	2131	HB4071 - 55 - LRB103 32235 HLH 61432 b
2132	2132	1 preceding paragraphs or in any amendments thereto hereafter
2133	2133	2 enacted, beginning with the receipt of the first report of
2134	2134	3 taxes paid by an eligible business and continuing for a
2135	2135	4 25-year period, the Department shall each month pay into the
2136	2136	5 Energy Infrastructure Fund 80% of the remaining net revenue
2137	2137	6 realized from the 6.25% general rate on the selling price of
2138	2138	7 Illinois-mined coal that was sold to an eligible business. For
2139	2139	8 purposes of this paragraph, the term "eligible business" means
2140	2140	9 a new electric generating facility certified pursuant to
2141	2141	10 Section 605-332 of the Department of Commerce and Economic
2142	2142	11 Opportunity Law of the Civil Administrative Code of Illinois.
2143	2143	12 Subject to payment of amounts into the Build Illinois
2144	2144	13 Fund, the McCormick Place Expansion Project Fund, the Illinois
2145	2145	14 Tax Increment Fund, and the Energy Infrastructure Fund
2146	2146	15 pursuant to the preceding paragraphs or in any amendments to
2147	2147	16 this Section hereafter enacted, beginning on the first day of
2148	2148	17 the first calendar month to occur on or after August 26, 2014
2149	2149	18 (the effective date of Public Act 98-1098), each month, from
2150	2150	19 the collections made under Section 9 of the Use Tax Act,
2151	2151	20 Section 9 of the Service Use Tax Act, Section 9 of the Service
2152	2152	21 Occupation Tax Act, and Section 3 of the Retailers' Occupation
2153	2153	22 Tax Act, the Department shall pay into the Tax Compliance and
2154	2154	23 Administration Fund, to be used, subject to appropriation, to
2155	2155	24 fund additional auditors and compliance personnel at the
2156	2156	25 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
2157	2157	26 the cash receipts collected during the preceding fiscal year
2158	2158
2159	2159
2160	2160
2161	2161
2162	2162
2163	2163	HB4071 - 55 - LRB103 32235 HLH 61432 b
2164	2164
2165	2165
2166	2166	HB4071- 56 -LRB103 32235 HLH 61432 b HB4071 - 56 - LRB103 32235 HLH 61432 b
2167	2167	HB4071 - 56 - LRB103 32235 HLH 61432 b
2168	2168	1 by the Audit Bureau of the Department under the Use Tax Act,
2169	2169	2 the Service Use Tax Act, the Service Occupation Tax Act, the
2170	2170	3 Retailers' Occupation Tax Act, and associated local occupation
2171	2171	4 and use taxes administered by the Department.
2172	2172	5 Subject to payments of amounts into the Build Illinois
2173	2173	6 Fund, the McCormick Place Expansion Project Fund, the Illinois
2174	2174	7 Tax Increment Fund, the Energy Infrastructure Fund, and the
2175	2175	8 Tax Compliance and Administration Fund as provided in this
2176	2176	9 Section, beginning on July 1, 2018 the Department shall pay
2177	2177	10 each month into the Downstate Public Transportation Fund the
2178	2178	11 moneys required to be so paid under Section 2-3 of the
2179	2179	12 Downstate Public Transportation Act.
2180	2180	13 Subject to successful execution and delivery of a
2181	2181	14 public-private agreement between the public agency and private
2182	2182	15 entity and completion of the civic build, beginning on July 1,
2183	2183	16 2023, of the remainder of the moneys received by the
2184	2184	17 Department under the Use Tax Act, the Service Use Tax Act, the
2185	2185	18 Service Occupation Tax Act, and this Act, the Department shall
2186	2186	19 deposit the following specified deposits in the aggregate from
2187	2187	20 collections under the Use Tax Act, the Service Use Tax Act, the
2188	2188	21 Service Occupation Tax Act, and the Retailers' Occupation Tax
2189	2189	22 Act, as required under Section 8.25g of the State Finance Act
2190	2190	23 for distribution consistent with the Public-Private
2191	2191	24 Partnership for Civic and Transit Infrastructure Project Act.
2192	2192	25 The moneys received by the Department pursuant to this Act and
2193	2193	26 required to be deposited into the Civic and Transit
2194	2194
2195	2195
2196	2196
2197	2197
2198	2198
2199	2199	HB4071 - 56 - LRB103 32235 HLH 61432 b
2200	2200
2201	2201
2202	2202	HB4071- 57 -LRB103 32235 HLH 61432 b HB4071 - 57 - LRB103 32235 HLH 61432 b
2203	2203	HB4071 - 57 - LRB103 32235 HLH 61432 b
2204	2204	1 Infrastructure Fund are subject to the pledge, claim, and
2205	2205	2 charge set forth in Section 25-55 of the Public-Private
2206	2206	3 Partnership for Civic and Transit Infrastructure Project Act.
2207	2207	4 As used in this paragraph, "civic build", "private entity",
2208	2208	5 "public-private agreement", and "public agency" have the
2209	2209	6 meanings provided in Section 25-10 of the Public-Private
2210	2210	7 Partnership for Civic and Transit Infrastructure Project Act.
2211	2211	8 Fiscal Year............................Total Deposit
2212	2212	9 2024....................................$200,000,000
2213	2213	10 2025....................................$206,000,000
2214	2214	11 2026....................................$212,200,000
2215	2215	12 2027....................................$218,500,000
2216	2216	13 2028....................................$225,100,000
2217	2217	14 2029....................................$288,700,000
2218	2218	15 2030....................................$298,900,000
2219	2219	16 2031....................................$309,300,000
2220	2220	17 2032....................................$320,100,000
2221	2221	18 2033....................................$331,200,000
2222	2222	19 2034....................................$341,200,000
2223	2223	20 2035....................................$351,400,000
2224	2224	21 2036....................................$361,900,000
2225	2225	22 2037....................................$372,800,000
2226	2226	23 2038....................................$384,000,000
2227	2227	24 2039....................................$395,500,000
2228	2228	25 2040....................................$407,400,000
2229	2229	26 2041....................................$419,600,000
2230	2230
2231	2231
2232	2232
2233	2233
2234	2234
2235	2235	HB4071 - 57 - LRB103 32235 HLH 61432 b
2236	2236
2237	2237
2238	2238	HB4071- 58 -LRB103 32235 HLH 61432 b HB4071 - 58 - LRB103 32235 HLH 61432 b
2239	2239	HB4071 - 58 - LRB103 32235 HLH 61432 b
2240	2240	1 2042....................................$432,200,000
2241	2241	2 2043....................................$445,100,000
2242	2242	3 Beginning July 1, 2021 and until July 1, 2022, subject to
2243	2243	4 the payment of amounts into the State and Local Sales Tax
2244	2244	5 Reform Fund, the Build Illinois Fund, the McCormick Place
2245	2245	6 Expansion Project Fund, the Illinois Tax Increment Fund, the
2246	2246	7 Energy Infrastructure Fund, and the Tax Compliance and
2247	2247	8 Administration Fund as provided in this Section, the
2248	2248	9 Department shall pay each month into the Road Fund the amount
2249	2249	10 estimated to represent 16% of the remaining net revenue
2250	2250	11 realized from the taxes imposed on motor fuel and gasohol.
2251	2251	12 Beginning July 1, 2022 and until July 1, 2023, subject to the
2252	2252	13 payment of amounts into the State and Local Sales Tax Reform
2253	2253	14 Fund, the Build Illinois Fund, the McCormick Place Expansion
2254	2254	15 Project Fund, the Illinois Tax Increment Fund, the Energy
2255	2255	16 Infrastructure Fund, and the Tax Compliance and Administration
2256	2256	17 Fund as provided in this Section, the Department shall pay
2257	2257	18 each month into the Road Fund the amount estimated to
2258	2258	19 represent 32% of the remaining net revenue realized from the
2259	2259	20 taxes imposed on motor fuel and gasohol. Beginning July 1,
2260	2260	21 2023 and until July 1, 2024, subject to the payment of amounts
2261	2261	22 into the State and Local Sales Tax Reform Fund, the Build
2262	2262	23 Illinois Fund, the McCormick Place Expansion Project Fund, the
2263	2263	24 Illinois Tax Increment Fund, the Energy Infrastructure Fund,
2264	2264	25 and the Tax Compliance and Administration Fund as provided in
2265	2265	26 this Section, the Department shall pay each month into the
2266	2266
2267	2267
2268	2268
2269	2269
2270	2270
2271	2271	HB4071 - 58 - LRB103 32235 HLH 61432 b
2272	2272
2273	2273
2274	2274	HB4071- 59 -LRB103 32235 HLH 61432 b HB4071 - 59 - LRB103 32235 HLH 61432 b
2275	2275	HB4071 - 59 - LRB103 32235 HLH 61432 b
2276	2276	1 Road Fund the amount estimated to represent 48% of the
2277	2277	2 remaining net revenue realized from the taxes imposed on motor
2278	2278	3 fuel and gasohol. Beginning July 1, 2024 and until July 1,
2279	2279	4 2025, subject to the payment of amounts into the State and
2280	2280	5 Local Sales Tax Reform Fund, the Build Illinois Fund, the
2281	2281	6 McCormick Place Expansion Project Fund, the Illinois Tax
2282	2282	7 Increment Fund, the Energy Infrastructure Fund, and the Tax
2283	2283	8 Compliance and Administration Fund as provided in this
2284	2284	9 Section, the Department shall pay each month into the Road
2285	2285	10 Fund the amount estimated to represent 64% of the remaining
2286	2286	11 net revenue realized from the taxes imposed on motor fuel and
2287	2287	12 gasohol. Beginning on July 1, 2025, subject to the payment of
2288	2288	13 amounts into the State and Local Sales Tax Reform Fund, the
2289	2289	14 Build Illinois Fund, the McCormick Place Expansion Project
2290	2290	15 Fund, the Illinois Tax Increment Fund, the Energy
2291	2291	16 Infrastructure Fund, and the Tax Compliance and Administration
2292	2292	17 Fund as provided in this Section, the Department shall pay
2293	2293	18 each month into the Road Fund the amount estimated to
2294	2294	19 represent 80% of the remaining net revenue realized from the
2295	2295	20 taxes imposed on motor fuel and gasohol. As used in this
2296	2296	21 paragraph "motor fuel" has the meaning given to that term in
2297	2297	22 Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
2298	2298	23 meaning given to that term in Section 3-40 of the Use Tax Act.
2299	2299	24 Of the remainder of the moneys received by the Department
2300	2300	25 pursuant to this Act, 75% thereof shall be paid into the
2301	2301	26 General Revenue Fund of the State Treasury and 25% shall be
2302	2302
2303	2303
2304	2304
2305	2305
2306	2306
2307	2307	HB4071 - 59 - LRB103 32235 HLH 61432 b
2308	2308
2309	2309
2310	2310	HB4071- 60 -LRB103 32235 HLH 61432 b HB4071 - 60 - LRB103 32235 HLH 61432 b
2311	2311	HB4071 - 60 - LRB103 32235 HLH 61432 b
2312	2312	1 reserved in a special account and used only for the transfer to
2313	2313	2 the Common School Fund as part of the monthly transfer from the
2314	2314	3 General Revenue Fund in accordance with Section 8a of the
2315	2315	4 State Finance Act.
2316	2316	5 As soon as possible after the first day of each month, upon
2317	2317	6 certification of the Department of Revenue, the Comptroller
2318	2318	7 shall order transferred and the Treasurer shall transfer from
2319	2319	8 the General Revenue Fund to the Motor Fuel Tax Fund an amount
2320	2320	9 equal to 1.7% of 80% of the remaining net revenue realized
2321	2321	10 under this Act for the second preceding month. Beginning April
2322	2322	11 1, 2000, this transfer is no longer required and shall not be
2323	2323	12 made.
2324	2324	13 Net revenue realized for a month shall be the revenue
2325	2325	14 collected by the State pursuant to this Act, less the amount
2326	2326	15 paid out during that month as refunds to taxpayers for
2327	2327	16 overpayment of liability. Remaining net revenue means net
2328	2328	17 revenue minus any amount paid into the Working Families Fund
2329	2329	18 pursuant to this Section.
2330	2330	19 (Source: P.A. 101-10, Article 15, Section 15-15, eff. 6-5-19;
2331	2331	20 101-10, Article 25, Section 25-110, eff. 6-5-19; 101-27, eff.
2332	2332	21 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
2333	2333	22 101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)
2334	2334	23 Section 20. The Service Occupation Tax Act is amended by
2335	2335	24 changing Section 9 as follows:
2336	2336
2337	2337
2338	2338
2339	2339
2340	2340
2341	2341	HB4071 - 60 - LRB103 32235 HLH 61432 b
2342	2342
2343	2343
2344	2344	HB4071- 61 -LRB103 32235 HLH 61432 b HB4071 - 61 - LRB103 32235 HLH 61432 b
2345	2345	HB4071 - 61 - LRB103 32235 HLH 61432 b
2346	2346	1 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
2347	2347	2 Sec. 9. Each serviceman required or authorized to collect
2348	2348	3 the tax herein imposed shall pay to the Department the amount
2349	2349	4 of such tax at the time when he is required to file his return
2350	2350	5 for the period during which such tax was collectible, less a
2351	2351	6 discount of 2.1% prior to January 1, 1990, and 1.75% on and
2352	2352	7 after January 1, 1990 and prior to January 1, 2024, and 2% on
2353	2353	8 and after January 1, 2024, or $5 per calendar year, whichever
2354	2354	9 is greater, which is allowed to reimburse the serviceman for
2355	2355	10 expenses incurred in collecting the tax, keeping records,
2356	2356	11 preparing and filing returns, remitting the tax and supplying
2357	2357	12 data to the Department on request. On and after January 1, 1990
2358	2358	13 and prior to January 1, 2024, in no event shall the discount
2359	2359	14 allowed to any vendor be less than $5 in any calendar year. On
2360	2360	15 and after January 1, 2024, in no event shall the discount
2361	2361	16 allowed to any vendor be less than $5 in any calendar year or
2362	2362	17 more than $1,000 in any calendar year. When determining the
2363	2363	18 discount allowed under this Section, servicemen shall include
2364	2364	19 the amount of tax that would have been due at the 1% rate but
2365	2365	20 for the 0% rate imposed under this amendatory Act of the 102nd
2366	2366	21 General Assembly. The discount under this Section is not
2367	2367	22 allowed for the 1.25% portion of taxes paid on aviation fuel
2368	2368	23 that is subject to the revenue use requirements of 49 U.S.C.
2369	2369	24 47107(b) and 49 U.S.C. 47133. The discount allowed under this
2370	2370	25 Section is allowed only for returns that are filed in the
2371	2371	26 manner required by this Act. The Department may disallow the
2372	2372
2373	2373
2374	2374
2375	2375
2376	2376
2377	2377	HB4071 - 61 - LRB103 32235 HLH 61432 b
2378	2378
2379	2379
2380	2380	HB4071- 62 -LRB103 32235 HLH 61432 b HB4071 - 62 - LRB103 32235 HLH 61432 b
2381	2381	HB4071 - 62 - LRB103 32235 HLH 61432 b
2382	2382	1 discount for servicemen whose certificate of registration is
2383	2383	2 revoked at the time the return is filed, but only if the
2384	2384	3 Department's decision to revoke the certificate of
2385	2385	4 registration has become final.
2386	2386	5 Where such tangible personal property is sold under a
2387	2387	6 conditional sales contract, or under any other form of sale
2388	2388	7 wherein the payment of the principal sum, or a part thereof, is
2389	2389	8 extended beyond the close of the period for which the return is
2390	2390	9 filed, the serviceman, in collecting the tax may collect, for
2391	2391	10 each tax return period, only the tax applicable to the part of
2392	2392	11 the selling price actually received during such tax return
2393	2393	12 period.
2394	2394	13 Except as provided hereinafter in this Section, on or
2395	2395	14 before the twentieth day of each calendar month, such
2396	2396	15 serviceman shall file a return for the preceding calendar
2397	2397	16 month in accordance with reasonable rules and regulations to
2398	2398	17 be promulgated by the Department of Revenue. Such return shall
2399	2399	18 be filed on a form prescribed by the Department and shall
2400	2400	19 contain such information as the Department may reasonably
2401	2401	20 require. The return shall include the gross receipts which
2402	2402	21 were received during the preceding calendar month or quarter
2403	2403	22 on the following items upon which tax would have been due but
2404	2404	23 for the 0% rate imposed under this amendatory Act of the 102nd
2405	2405	24 General Assembly: (i) food for human consumption that is to be
2406	2406	25 consumed off the premises where it is sold (other than
2407	2407	26 alcoholic beverages, food consisting of or infused with adult
2408	2408
2409	2409
2410	2410
2411	2411
2412	2412
2413	2413	HB4071 - 62 - LRB103 32235 HLH 61432 b
2414	2414
2415	2415
2416	2416	HB4071- 63 -LRB103 32235 HLH 61432 b HB4071 - 63 - LRB103 32235 HLH 61432 b
2417	2417	HB4071 - 63 - LRB103 32235 HLH 61432 b
2418	2418	1 use cannabis, soft drinks, and food that has been prepared for
2419	2419	2 immediate consumption); and (ii) food prepared for immediate
2420	2420	3 consumption and transferred incident to a sale of service
2421	2421	4 subject to this Act or the Service Use Tax Act by an entity
2422	2422	5 licensed under the Hospital Licensing Act, the Nursing Home
2423	2423	6 Care Act, the Assisted Living and Shared Housing Act, the
2424	2424	7 ID/DD Community Care Act, the MC/DD Act, the Specialized
2425	2425	8 Mental Health Rehabilitation Act of 2013, or the Child Care
2426	2426	9 Act of 1969, or an entity that holds a permit issued pursuant
2427	2427	10 to the Life Care Facilities Act. The return shall also include
2428	2428	11 the amount of tax that would have been due on the items listed
2429	2429	12 in the previous sentence but for the 0% rate imposed under this
2430	2430	13 amendatory Act of the 102nd General Assembly.
2431	2431	14 On and after January 1, 2018, with respect to servicemen
2432	2432	15 whose annual gross receipts average $20,000 or more, all
2433	2433	16 returns required to be filed pursuant to this Act shall be
2434	2434	17 filed electronically. Servicemen who demonstrate that they do
2435	2435	18 not have access to the Internet or demonstrate hardship in
2436	2436	19 filing electronically may petition the Department to waive the
2437	2437	20 electronic filing requirement.
2438	2438	21 The Department may require returns to be filed on a
2439	2439	22 quarterly basis. If so required, a return for each calendar
2440	2440	23 quarter shall be filed on or before the twentieth day of the
2441	2441	24 calendar month following the end of such calendar quarter. The
2442	2442	25 taxpayer shall also file a return with the Department for each
2443	2443	26 of the first two months of each calendar quarter, on or before
2444	2444
2445	2445
2446	2446
2447	2447
2448	2448
2449	2449	HB4071 - 63 - LRB103 32235 HLH 61432 b
2450	2450
2451	2451
2452	2452	HB4071- 64 -LRB103 32235 HLH 61432 b HB4071 - 64 - LRB103 32235 HLH 61432 b
2453	2453	HB4071 - 64 - LRB103 32235 HLH 61432 b
2454	2454	1 the twentieth day of the following calendar month, stating:
2455	2455	2 1. The name of the seller;
2456	2456	3 2. The address of the principal place of business from
2457	2457	4 which he engages in business as a serviceman in this
2458	2458	5 State;
2459	2459	6 3. The total amount of taxable receipts received by
2460	2460	7 him during the preceding calendar month, including
2461	2461	8 receipts from charge and time sales, but less all
2462	2462	9 deductions allowed by law;
2463	2463	10 4. The amount of credit provided in Section 2d of this
2464	2464	11 Act;
2465	2465	12 5. The amount of tax due;
2466	2466	13 5-5. The signature of the taxpayer; and
2467	2467	14 6. Such other reasonable information as the Department
2468	2468	15 may require.
2469	2469	16 Each serviceman required or authorized to collect the tax
2470	2470	17 herein imposed on aviation fuel acquired as an incident to the
2471	2471	18 purchase of a service in this State during the preceding
2472	2472	19 calendar month shall, instead of reporting and paying tax as
2473	2473	20 otherwise required by this Section, report and pay such tax on
2474	2474	21 a separate aviation fuel tax return. The requirements related
2475	2475	22 to the return shall be as otherwise provided in this Section.
2476	2476	23 Notwithstanding any other provisions of this Act to the
2477	2477	24 contrary, servicemen transferring aviation fuel incident to
2478	2478	25 sales of service shall file all aviation fuel tax returns and
2479	2479	26 shall make all aviation fuel tax payments by electronic means
2480	2480
2481	2481
2482	2482
2483	2483
2484	2484
2485	2485	HB4071 - 64 - LRB103 32235 HLH 61432 b
2486	2486
2487	2487
2488	2488	HB4071- 65 -LRB103 32235 HLH 61432 b HB4071 - 65 - LRB103 32235 HLH 61432 b
2489	2489	HB4071 - 65 - LRB103 32235 HLH 61432 b
2490	2490	1 in the manner and form required by the Department. For
2491	2491	2 purposes of this Section, "aviation fuel" means jet fuel and
2492	2492	3 aviation gasoline.
2493	2493	4 If a taxpayer fails to sign a return within 30 days after
2494	2494	5 the proper notice and demand for signature by the Department,
2495	2495	6 the return shall be considered valid and any amount shown to be
2496	2496	7 due on the return shall be deemed assessed.
2497	2497	8 Notwithstanding any other provision of this Act to the
2498	2498	9 contrary, servicemen subject to tax on cannabis shall file all
2499	2499	10 cannabis tax returns and shall make all cannabis tax payments
2500	2500	11 by electronic means in the manner and form required by the
2501	2501	12 Department.
2502	2502	13 Prior to October 1, 2003, and on and after September 1,
2503	2503	14 2004 a serviceman may accept a Manufacturer's Purchase Credit
2504	2504	15 certification from a purchaser in satisfaction of Service Use
2505	2505	16 Tax as provided in Section 3-70 of the Service Use Tax Act if
2506	2506	17 the purchaser provides the appropriate documentation as
2507	2507	18 required by Section 3-70 of the Service Use Tax Act. A
2508	2508	19 Manufacturer's Purchase Credit certification, accepted prior
2509	2509	20 to October 1, 2003 or on or after September 1, 2004 by a
2510	2510	21 serviceman as provided in Section 3-70 of the Service Use Tax
2511	2511	22 Act, may be used by that serviceman to satisfy Service
2512	2512	23 Occupation Tax liability in the amount claimed in the
2513	2513	24 certification, not to exceed 6.25% of the receipts subject to
2514	2514	25 tax from a qualifying purchase. A Manufacturer's Purchase
2515	2515	26 Credit reported on any original or amended return filed under
2516	2516
2517	2517
2518	2518
2519	2519
2520	2520
2521	2521	HB4071 - 65 - LRB103 32235 HLH 61432 b
2522	2522
2523	2523
2524	2524	HB4071- 66 -LRB103 32235 HLH 61432 b HB4071 - 66 - LRB103 32235 HLH 61432 b
2525	2525	HB4071 - 66 - LRB103 32235 HLH 61432 b
2526	2526	1 this Act after October 20, 2003 for reporting periods prior to
2527	2527	2 September 1, 2004 shall be disallowed. Manufacturer's Purchase
2528	2528	3 Credit reported on annual returns due on or after January 1,
2529	2529	4 2005 will be disallowed for periods prior to September 1,
2530	2530	5 2004. No Manufacturer's Purchase Credit may be used after
2531	2531	6 September 30, 2003 through August 31, 2004 to satisfy any tax
2532	2532	7 liability imposed under this Act, including any audit
2533	2533	8 liability.
2534	2534	9 If the serviceman's average monthly tax liability to the
2535	2535	10 Department does not exceed $200, the Department may authorize
2536	2536	11 his returns to be filed on a quarter annual basis, with the
2537	2537	12 return for January, February and March of a given year being
2538	2538	13 due by April 20 of such year; with the return for April, May
2539	2539	14 and June of a given year being due by July 20 of such year;
2540	2540	15 with the return for July, August and September of a given year
2541	2541	16 being due by October 20 of such year, and with the return for
2542	2542	17 October, November and December of a given year being due by
2543	2543	18 January 20 of the following year.
2544	2544	19 If the serviceman's average monthly tax liability to the
2545	2545	20 Department does not exceed $50, the Department may authorize
2546	2546	21 his returns to be filed on an annual basis, with the return for
2547	2547	22 a given year being due by January 20 of the following year.
2548	2548	23 Such quarter annual and annual returns, as to form and
2549	2549	24 substance, shall be subject to the same requirements as
2550	2550	25 monthly returns.
2551	2551	26 Notwithstanding any other provision in this Act concerning
2552	2552
2553	2553
2554	2554
2555	2555
2556	2556
2557	2557	HB4071 - 66 - LRB103 32235 HLH 61432 b
2558	2558
2559	2559
2560	2560	HB4071- 67 -LRB103 32235 HLH 61432 b HB4071 - 67 - LRB103 32235 HLH 61432 b
2561	2561	HB4071 - 67 - LRB103 32235 HLH 61432 b
2562	2562	1 the time within which a serviceman may file his return, in the
2563	2563	2 case of any serviceman who ceases to engage in a kind of
2564	2564	3 business which makes him responsible for filing returns under
2565	2565	4 this Act, such serviceman shall file a final return under this
2566	2566	5 Act with the Department not more than 1 month after
2567	2567	6 discontinuing such business.
2568	2568	7 Beginning October 1, 1993, a taxpayer who has an average
2569	2569	8 monthly tax liability of $150,000 or more shall make all
2570	2570	9 payments required by rules of the Department by electronic
2571	2571	10 funds transfer. Beginning October 1, 1994, a taxpayer who has
2572	2572	11 an average monthly tax liability of $100,000 or more shall
2573	2573	12 make all payments required by rules of the Department by
2574	2574	13 electronic funds transfer. Beginning October 1, 1995, a
2575	2575	14 taxpayer who has an average monthly tax liability of $50,000
2576	2576	15 or more shall make all payments required by rules of the
2577	2577	16 Department by electronic funds transfer. Beginning October 1,
2578	2578	17 2000, a taxpayer who has an annual tax liability of $200,000 or
2579	2579	18 more shall make all payments required by rules of the
2580	2580	19 Department by electronic funds transfer. The term "annual tax
2581	2581	20 liability" shall be the sum of the taxpayer's liabilities
2582	2582	21 under this Act, and under all other State and local occupation
2583	2583	22 and use tax laws administered by the Department, for the
2584	2584	23 immediately preceding calendar year. The term "average monthly
2585	2585	24 tax liability" means the sum of the taxpayer's liabilities
2586	2586	25 under this Act, and under all other State and local occupation
2587	2587	26 and use tax laws administered by the Department, for the
2588	2588
2589	2589
2590	2590
2591	2591
2592	2592
2593	2593	HB4071 - 67 - LRB103 32235 HLH 61432 b
2594	2594
2595	2595
2596	2596	HB4071- 68 -LRB103 32235 HLH 61432 b HB4071 - 68 - LRB103 32235 HLH 61432 b
2597	2597	HB4071 - 68 - LRB103 32235 HLH 61432 b
2598	2598	1 immediately preceding calendar year divided by 12. Beginning
2599	2599	2 on October 1, 2002, a taxpayer who has a tax liability in the
2600	2600	3 amount set forth in subsection (b) of Section 2505-210 of the
2601	2601	4 Department of Revenue Law shall make all payments required by
2602	2602	5 rules of the Department by electronic funds transfer.
2603	2603	6 Before August 1 of each year beginning in 1993, the
2604	2604	7 Department shall notify all taxpayers required to make
2605	2605	8 payments by electronic funds transfer. All taxpayers required
2606	2606	9 to make payments by electronic funds transfer shall make those
2607	2607	10 payments for a minimum of one year beginning on October 1.
2608	2608	11 Any taxpayer not required to make payments by electronic
2609	2609	12 funds transfer may make payments by electronic funds transfer
2610	2610	13 with the permission of the Department.
2611	2611	14 All taxpayers required to make payment by electronic funds
2612	2612	15 transfer and any taxpayers authorized to voluntarily make
2613	2613	16 payments by electronic funds transfer shall make those
2614	2614	17 payments in the manner authorized by the Department.
2615	2615	18 The Department shall adopt such rules as are necessary to
2616	2616	19 effectuate a program of electronic funds transfer and the
2617	2617	20 requirements of this Section.
2618	2618	21 Where a serviceman collects the tax with respect to the
2619	2619	22 selling price of tangible personal property which he sells and
2620	2620	23 the purchaser thereafter returns such tangible personal
2621	2621	24 property and the serviceman refunds the selling price thereof
2622	2622	25 to the purchaser, such serviceman shall also refund, to the
2623	2623	26 purchaser, the tax so collected from the purchaser. When
2624	2624
2625	2625
2626	2626
2627	2627
2628	2628
2629	2629	HB4071 - 68 - LRB103 32235 HLH 61432 b
2630	2630
2631	2631
2632	2632	HB4071- 69 -LRB103 32235 HLH 61432 b HB4071 - 69 - LRB103 32235 HLH 61432 b
2633	2633	HB4071 - 69 - LRB103 32235 HLH 61432 b
2634	2634	1 filing his return for the period in which he refunds such tax
2635	2635	2 to the purchaser, the serviceman may deduct the amount of the
2636	2636	3 tax so refunded by him to the purchaser from any other Service
2637	2637	4 Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
2638	2638	5 Use Tax which such serviceman may be required to pay or remit
2639	2639	6 to the Department, as shown by such return, provided that the
2640	2640	7 amount of the tax to be deducted shall previously have been
2641	2641	8 remitted to the Department by such serviceman. If the
2642	2642	9 serviceman shall not previously have remitted the amount of
2643	2643	10 such tax to the Department, he shall be entitled to no
2644	2644	11 deduction hereunder upon refunding such tax to the purchaser.
2645	2645	12 If experience indicates such action to be practicable, the
2646	2646	13 Department may prescribe and furnish a combination or joint
2647	2647	14 return which will enable servicemen, who are required to file
2648	2648	15 returns hereunder and also under the Retailers' Occupation Tax
2649	2649	16 Act, the Use Tax Act or the Service Use Tax Act, to furnish all
2650	2650	17 the return information required by all said Acts on the one
2651	2651	18 form.
2652	2652	19 Where the serviceman has more than one business registered
2653	2653	20 with the Department under separate registrations hereunder,
2654	2654	21 such serviceman shall file separate returns for each
2655	2655	22 registered business.
2656	2656	23 Beginning February 1, 2024, each month the Department
2657	2657	24 shall pay into the Working Families Fund an amount equal to any
2658	2658	25 net revenue realized for the preceding month as a result of the
2659	2659	26 limit on the vendor's discount of $1,000 annually, net of the
2660	2660
2661	2661
2662	2662
2663	2663
2664	2664
2665	2665	HB4071 - 69 - LRB103 32235 HLH 61432 b
2666	2666
2667	2667
2668	2668	HB4071- 70 -LRB103 32235 HLH 61432 b HB4071 - 70 - LRB103 32235 HLH 61432 b
2669	2669	HB4071 - 70 - LRB103 32235 HLH 61432 b
2670	2670	1 difference between 1.75% and the vendor's discount of 2%.
2671	2671	2 Beginning January 1, 1990, each month the Department shall
2672	2672	3 pay into the Local Government Tax Fund the remaining revenue
2673	2673	4 realized for the preceding month from the 1% tax imposed under
2674	2674	5 this Act.
2675	2675	6 Beginning January 1, 1990, each month the Department shall
2676	2676	7 pay into the County and Mass Transit District Fund 4% of the
2677	2677	8 remaining revenue realized for the preceding month from the
2678	2678	9 6.25% general rate on sales of tangible personal property
2679	2679	10 other than aviation fuel sold on or after December 1, 2019.
2680	2680	11 This exception for aviation fuel only applies for so long as
2681	2681	12 the revenue use requirements of 49 U.S.C. 47107(b) and 49
2682	2682	13 U.S.C. 47133 are binding on the State.
2683	2683	14 Beginning August 1, 2000, each month the Department shall
2684	2684	15 pay into the County and Mass Transit District Fund 20% of the
2685	2685	16 remaining net revenue realized for the preceding month from
2686	2686	17 the 1.25% rate on the selling price of motor fuel and gasohol.
2687	2687	18 Beginning January 1, 1990, each month the Department shall
2688	2688	19 pay into the Local Government Tax Fund 16% of the revenue
2689	2689	20 realized for the preceding month from the 6.25% general rate
2690	2690	21 on transfers of tangible personal property other than aviation
2691	2691	22 fuel sold on or after December 1, 2019. This exception for
2692	2692	23 aviation fuel only applies for so long as the revenue use
2693	2693	24 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
2694	2694	25 binding on the State.
2695	2695	26 For aviation fuel sold on or after December 1, 2019, each
2696	2696
2697	2697
2698	2698
2699	2699
2700	2700
2701	2701	HB4071 - 70 - LRB103 32235 HLH 61432 b
2702	2702
2703	2703
2704	2704	HB4071- 71 -LRB103 32235 HLH 61432 b HB4071 - 71 - LRB103 32235 HLH 61432 b
2705	2705	HB4071 - 71 - LRB103 32235 HLH 61432 b
2706	2706	1 month the Department shall pay into the State Aviation Program
2707	2707	2 Fund 20% of the remaining net revenue realized for the
2708	2708	3 preceding month from the 6.25% general rate on the selling
2709	2709	4 price of aviation fuel, less an amount estimated by the
2710	2710	5 Department to be required for refunds of the 20% portion of the
2711	2711	6 tax on aviation fuel under this Act, which amount shall be
2712	2712	7 deposited into the Aviation Fuel Sales Tax Refund Fund. The
2713	2713	8 Department shall only pay moneys into the State Aviation
2714	2714	9 Program Fund and the Aviation Fuel Sales Tax Refund Fund under
2715	2715	10 this Act for so long as the revenue use requirements of 49
2716	2716	11 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
2717	2717	12 Beginning August 1, 2000, each month the Department shall
2718	2718	13 pay into the Local Government Tax Fund 80% of the remaining net
2719	2719	14 revenue realized for the preceding month from the 1.25% rate
2720	2720	15 on the selling price of motor fuel and gasohol.
2721	2721	16 Beginning October 1, 2009, each month the Department shall
2722	2722	17 pay into the Capital Projects Fund an amount that is equal to
2723	2723	18 an amount estimated by the Department to represent 80% of the
2724	2724	19 remaining net revenue realized for the preceding month from
2725	2725	20 the sale of candy, grooming and hygiene products, and soft
2726	2726	21 drinks that had been taxed at a rate of 1% prior to September
2727	2727	22 1, 2009 but that are now taxed at 6.25%.
2728	2728	23 Beginning July 1, 2013, each month the Department shall
2729	2729	24 pay into the Underground Storage Tank Fund from the proceeds
2730	2730	25 collected under this Act, the Use Tax Act, the Service Use Tax
2731	2731	26 Act, and the Retailers' Occupation Tax Act an amount equal to
2732	2732
2733	2733
2734	2734
2735	2735
2736	2736
2737	2737	HB4071 - 71 - LRB103 32235 HLH 61432 b
2738	2738
2739	2739
2740	2740	HB4071- 72 -LRB103 32235 HLH 61432 b HB4071 - 72 - LRB103 32235 HLH 61432 b
2741	2741	HB4071 - 72 - LRB103 32235 HLH 61432 b
2742	2742	1 the average monthly deficit in the Underground Storage Tank
2743	2743	2 Fund during the prior year, as certified annually by the
2744	2744	3 Illinois Environmental Protection Agency, but the total
2745	2745	4 payment into the Underground Storage Tank Fund under this Act,
2746	2746	5 the Use Tax Act, the Service Use Tax Act, and the Retailers'
2747	2747	6 Occupation Tax Act shall not exceed $18,000,000 in any State
2748	2748	7 fiscal year. As used in this paragraph, the "average monthly
2749	2749	8 deficit" shall be equal to the difference between the average
2750	2750	9 monthly claims for payment by the fund and the average monthly
2751	2751	10 revenues deposited into the fund, excluding payments made
2752	2752	11 pursuant to this paragraph.
2753	2753	12 Beginning July 1, 2015, of the remainder of the moneys
2754	2754	13 received by the Department under the Use Tax Act, the Service
2755	2755	14 Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
2756	2756	15 each month the Department shall deposit $500,000 into the
2757	2757	16 State Crime Laboratory Fund.
2758	2758	17 Of the remainder of the moneys received by the Department
2759	2759	18 pursuant to this Act, (a) 1.75% thereof shall be paid into the
2760	2760	19 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
2761	2761	20 and after July 1, 1989, 3.8% thereof shall be paid into the
2762	2762	21 Build Illinois Fund; provided, however, that if in any fiscal
2763	2763	22 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
2764	2764	23 may be, of the moneys received by the Department and required
2765	2765	24 to be paid into the Build Illinois Fund pursuant to Section 3
2766	2766	25 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
2767	2767	26 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
2768	2768
2769	2769
2770	2770
2771	2771
2772	2772
2773	2773	HB4071 - 72 - LRB103 32235 HLH 61432 b
2774	2774
2775	2775
2776	2776	HB4071- 73 -LRB103 32235 HLH 61432 b HB4071 - 73 - LRB103 32235 HLH 61432 b
2777	2777	HB4071 - 73 - LRB103 32235 HLH 61432 b
2778	2778	1 Service Occupation Tax Act, such Acts being hereinafter called
2779	2779	2 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
2780	2780	3 may be, of moneys being hereinafter called the "Tax Act
2781	2781	4 Amount", and (2) the amount transferred to the Build Illinois
2782	2782	5 Fund from the State and Local Sales Tax Reform Fund shall be
2783	2783	6 less than the Annual Specified Amount (as defined in Section 3
2784	2784	7 of the Retailers' Occupation Tax Act), an amount equal to the
2785	2785	8 difference shall be immediately paid into the Build Illinois
2786	2786	9 Fund from other moneys received by the Department pursuant to
2787	2787	10 the Tax Acts; and further provided, that if on the last
2788	2788	11 business day of any month the sum of (1) the Tax Act Amount
2789	2789	12 required to be deposited into the Build Illinois Account in
2790	2790	13 the Build Illinois Fund during such month and (2) the amount
2791	2791	14 transferred during such month to the Build Illinois Fund from
2792	2792	15 the State and Local Sales Tax Reform Fund shall have been less
2793	2793	16 than 1/12 of the Annual Specified Amount, an amount equal to
2794	2794	17 the difference shall be immediately paid into the Build
2795	2795	18 Illinois Fund from other moneys received by the Department
2796	2796	19 pursuant to the Tax Acts; and, further provided, that in no
2797	2797	20 event shall the payments required under the preceding proviso
2798	2798	21 result in aggregate payments into the Build Illinois Fund
2799	2799	22 pursuant to this clause (b) for any fiscal year in excess of
2800	2800	23 the greater of (i) the Tax Act Amount or (ii) the Annual
2801	2801	24 Specified Amount for such fiscal year; and, further provided,
2802	2802	25 that the amounts payable into the Build Illinois Fund under
2803	2803	26 this clause (b) shall be payable only until such time as the
2804	2804
2805	2805
2806	2806
2807	2807
2808	2808
2809	2809	HB4071 - 73 - LRB103 32235 HLH 61432 b
2810	2810
2811	2811
2812	2812	HB4071- 74 -LRB103 32235 HLH 61432 b HB4071 - 74 - LRB103 32235 HLH 61432 b
2813	2813	HB4071 - 74 - LRB103 32235 HLH 61432 b
2814	2814	1 aggregate amount on deposit under each trust indenture
2815	2815	2 securing Bonds issued and outstanding pursuant to the Build
2816	2816	3 Illinois Bond Act is sufficient, taking into account any
2817	2817	4 future investment income, to fully provide, in accordance with
2818	2818	5 such indenture, for the defeasance of or the payment of the
2819	2819	6 principal of, premium, if any, and interest on the Bonds
2820	2820	7 secured by such indenture and on any Bonds expected to be
2821	2821	8 issued thereafter and all fees and costs payable with respect
2822	2822	9 thereto, all as certified by the Director of the Bureau of the
2823	2823	10 Budget (now Governor's Office of Management and Budget). If on
2824	2824	11 the last business day of any month in which Bonds are
2825	2825	12 outstanding pursuant to the Build Illinois Bond Act, the
2826	2826	13 aggregate of the moneys deposited in the Build Illinois Bond
2827	2827	14 Account in the Build Illinois Fund in such month shall be less
2828	2828	15 than the amount required to be transferred in such month from
2829	2829	16 the Build Illinois Bond Account to the Build Illinois Bond
2830	2830	17 Retirement and Interest Fund pursuant to Section 13 of the
2831	2831	18 Build Illinois Bond Act, an amount equal to such deficiency
2832	2832	19 shall be immediately paid from other moneys received by the
2833	2833	20 Department pursuant to the Tax Acts to the Build Illinois
2834	2834	21 Fund; provided, however, that any amounts paid to the Build
2835	2835	22 Illinois Fund in any fiscal year pursuant to this sentence
2836	2836	23 shall be deemed to constitute payments pursuant to clause (b)
2837	2837	24 of the preceding sentence and shall reduce the amount
2838	2838	25 otherwise payable for such fiscal year pursuant to clause (b)
2839	2839	26 of the preceding sentence. The moneys received by the
2840	2840
2841	2841
2842	2842
2843	2843
2844	2844
2845	2845	HB4071 - 74 - LRB103 32235 HLH 61432 b
2846	2846
2847	2847
2848	2848	HB4071- 75 -LRB103 32235 HLH 61432 b HB4071 - 75 - LRB103 32235 HLH 61432 b
2849	2849	HB4071 - 75 - LRB103 32235 HLH 61432 b
2850	2850	1 Department pursuant to this Act and required to be deposited
2851	2851	2 into the Build Illinois Fund are subject to the pledge, claim
2852	2852	3 and charge set forth in Section 12 of the Build Illinois Bond
2853	2853	4 Act.
2854	2854	5 Subject to payment of amounts into the Build Illinois Fund
2855	2855	6 as provided in the preceding paragraph or in any amendment
2856	2856	7 thereto hereafter enacted, the following specified monthly
2857	2857	8 installment of the amount requested in the certificate of the
2858	2858	9 Chairman of the Metropolitan Pier and Exposition Authority
2859	2859	10 provided under Section 8.25f of the State Finance Act, but not
2860	2860	11 in excess of the sums designated as "Total Deposit", shall be
2861	2861	12 deposited in the aggregate from collections under Section 9 of
2862	2862	13 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
2863	2863	14 9 of the Service Occupation Tax Act, and Section 3 of the
2864	2864	15 Retailers' Occupation Tax Act into the McCormick Place
2865	2865	16 Expansion Project Fund in the specified fiscal years.
2866	2866	17Fiscal YearTotal Deposit181993 $0191994 53,000,000201995 58,000,000211996 61,000,000221997 64,000,000231998 68,000,000241999 71,000,000252000 75,000,000 17 Fiscal Year Total Deposit 18 1993 $0 19 1994 53,000,000 20 1995 58,000,000 21 1996 61,000,000 22 1997 64,000,000 23 1998 68,000,000 24 1999 71,000,000 25 2000 75,000,000
2867	2867	17 Fiscal Year Total Deposit
2868	2868	18 1993 $0
2869	2869	19 1994 53,000,000
2870	2870	20 1995 58,000,000
2871	2871	21 1996 61,000,000
2872	2872	22 1997 64,000,000
2873	2873	23 1998 68,000,000
2874	2874	24 1999 71,000,000
2875	2875	25 2000 75,000,000
2876	2876
2877	2877
2878	2878
2879	2879
2880	2880
2881	2881	HB4071 - 75 - LRB103 32235 HLH 61432 b
2882	2882
2883	2883
2884	2884	17 Fiscal Year Total Deposit
2885	2885	18 1993 $0
2886	2886	19 1994 53,000,000
2887	2887	20 1995 58,000,000
2888	2888	21 1996 61,000,000
2889	2889	22 1997 64,000,000
2890	2890	23 1998 68,000,000
2891	2891	24 1999 71,000,000
2892	2892	25 2000 75,000,000
2893	2893
2894	2894
2895	2895	HB4071- 76 -LRB103 32235 HLH 61432 b HB4071 - 76 - LRB103 32235 HLH 61432 b
2896	2896	HB4071 - 76 - LRB103 32235 HLH 61432 b
2897	2897	12001 80,000,00022002 93,000,00032003 99,000,00042004103,000,00052005108,000,00062006113,000,00072007119,000,00082008126,000,00092009132,000,000102010139,000,000112011146,000,000122012153,000,000132013161,000,000142014170,000,000152015179,000,000162016189,000,000172017199,000,000182018210,000,000192019221,000,000202020233,000,000212021300,000,000 222022300,000,000232023300,000,000242024 300,000,000252025 300,000,000262026 300,000,000 1 2001 80,000,000 2 2002 93,000,000 3 2003 99,000,000 4 2004 103,000,000 5 2005 108,000,000 6 2006 113,000,000 7 2007 119,000,000 8 2008 126,000,000 9 2009 132,000,000 10 2010 139,000,000 11 2011 146,000,000 12 2012 153,000,000 13 2013 161,000,000 14 2014 170,000,000 15 2015 179,000,000 16 2016 189,000,000 17 2017 199,000,000 18 2018 210,000,000 19 2019 221,000,000 20 2020 233,000,000 21 2021 300,000,000 22 2022 300,000,000 23 2023 300,000,000 24 2024 300,000,000 25 2025 300,000,000 26 2026 300,000,000
2898	2898	1 2001 80,000,000
2899	2899	2 2002 93,000,000
2900	2900	3 2003 99,000,000
2901	2901	4 2004 103,000,000
2902	2902	5 2005 108,000,000
2903	2903	6 2006 113,000,000
2904	2904	7 2007 119,000,000
2905	2905	8 2008 126,000,000
2906	2906	9 2009 132,000,000
2907	2907	10 2010 139,000,000
2908	2908	11 2011 146,000,000
2909	2909	12 2012 153,000,000
2910	2910	13 2013 161,000,000
2911	2911	14 2014 170,000,000
2912	2912	15 2015 179,000,000
2913	2913	16 2016 189,000,000
2914	2914	17 2017 199,000,000
2915	2915	18 2018 210,000,000
2916	2916	19 2019 221,000,000
2917	2917	20 2020 233,000,000
2918	2918	21 2021 300,000,000
2919	2919	22 2022 300,000,000
2920	2920	23 2023 300,000,000
2921	2921	24 2024 300,000,000
2922	2922	25 2025 300,000,000
2923	2923	26 2026 300,000,000
2924	2924
2925	2925
2926	2926
2927	2927
2928	2928
2929	2929	HB4071 - 76 - LRB103 32235 HLH 61432 b
2930	2930
2931	2931	1 2001 80,000,000
2932	2932	2 2002 93,000,000
2933	2933	3 2003 99,000,000
2934	2934	4 2004 103,000,000
2935	2935	5 2005 108,000,000
2936	2936	6 2006 113,000,000
2937	2937	7 2007 119,000,000
2938	2938	8 2008 126,000,000
2939	2939	9 2009 132,000,000
2940	2940	10 2010 139,000,000
2941	2941	11 2011 146,000,000
2942	2942	12 2012 153,000,000
2943	2943	13 2013 161,000,000
2944	2944	14 2014 170,000,000
2945	2945	15 2015 179,000,000
2946	2946	16 2016 189,000,000
2947	2947	17 2017 199,000,000
2948	2948	18 2018 210,000,000
2949	2949	19 2019 221,000,000
2950	2950	20 2020 233,000,000
2951	2951	21 2021 300,000,000
2952	2952	22 2022 300,000,000
2953	2953	23 2023 300,000,000
2954	2954	24 2024 300,000,000
2955	2955	25 2025 300,000,000
2956	2956	26 2026 300,000,000
2957	2957
2958	2958
2959	2959	HB4071- 77 -LRB103 32235 HLH 61432 b HB4071 - 77 - LRB103 32235 HLH 61432 b
2960	2960	HB4071 - 77 - LRB103 32235 HLH 61432 b
2961	2961	12027 375,000,00022028 375,000,00032029 375,000,00042030 375,000,00052031 375,000,00062032 375,000,00072033 375,000,00082034375,000,00092035375,000,000102036450,000,00011and 12each fiscal year 13thereafter that bonds 14are outstanding under 15Section 13.2 of the 16Metropolitan Pier and 17Exposition Authority Act, 18but not after fiscal year 2060. 1 2027 375,000,000 2 2028 375,000,000 3 2029 375,000,000 4 2030 375,000,000 5 2031 375,000,000 6 2032 375,000,000 7 2033 375,000,000 8 2034 375,000,000 9 2035 375,000,000 10 2036 450,000,000 11 and 12 each fiscal year 13 thereafter that bonds 14 are outstanding under 15 Section 13.2 of the 16 Metropolitan Pier and 17 Exposition Authority Act, 18 but not after fiscal year 2060.
2962	2962	1 2027 375,000,000
2963	2963	2 2028 375,000,000
2964	2964	3 2029 375,000,000
2965	2965	4 2030 375,000,000
2966	2966	5 2031 375,000,000
2967	2967	6 2032 375,000,000
2968	2968	7 2033 375,000,000
2969	2969	8 2034 375,000,000
2970	2970	9 2035 375,000,000
2971	2971	10 2036 450,000,000
2972	2972	11 and
2973	2973	12 each fiscal year
2974	2974	13 thereafter that bonds
2975	2975	14 are outstanding under
2976	2976	15 Section 13.2 of the
2977	2977	16 Metropolitan Pier and
2978	2978	17 Exposition Authority Act,
2979	2979	18 but not after fiscal year 2060.
2980	2980	19 Beginning July 20, 1993 and in each month of each fiscal
2981	2981	20 year thereafter, one-eighth of the amount requested in the
2982	2982	21 certificate of the Chairman of the Metropolitan Pier and
2983	2983	22 Exposition Authority for that fiscal year, less the amount
2984	2984	23 deposited into the McCormick Place Expansion Project Fund by
2985	2985	24 the State Treasurer in the respective month under subsection
2986	2986	25 (g) of Section 13 of the Metropolitan Pier and Exposition
2987	2987	26 Authority Act, plus cumulative deficiencies in the deposits
2988	2988
2989	2989
2990	2990
2991	2991
2992	2992
2993	2993	HB4071 - 77 - LRB103 32235 HLH 61432 b
2994	2994
2995	2995	1 2027 375,000,000
2996	2996	2 2028 375,000,000
2997	2997	3 2029 375,000,000
2998	2998	4 2030 375,000,000
2999	2999	5 2031 375,000,000
3000	3000	6 2032 375,000,000
3001	3001	7 2033 375,000,000
3002	3002	8 2034 375,000,000
3003	3003	9 2035 375,000,000
3004	3004	10 2036 450,000,000
3005	3005	11 and
3006	3006	12 each fiscal year
3007	3007	13 thereafter that bonds
3008	3008	14 are outstanding under
3009	3009	15 Section 13.2 of the
3010	3010	16 Metropolitan Pier and
3011	3011	17 Exposition Authority Act,
3012	3012	18 but not after fiscal year 2060.
3013	3013
3014	3014
3015	3015	HB4071- 78 -LRB103 32235 HLH 61432 b HB4071 - 78 - LRB103 32235 HLH 61432 b
3016	3016	HB4071 - 78 - LRB103 32235 HLH 61432 b
3017	3017	1 required under this Section for previous months and years,
3018	3018	2 shall be deposited into the McCormick Place Expansion Project
3019	3019	3 Fund, until the full amount requested for the fiscal year, but
3020	3020	4 not in excess of the amount specified above as "Total
3021	3021	5 Deposit", has been deposited.
3022	3022	6 Subject to payment of amounts into the Capital Projects
3023	3023	7 Fund, the Build Illinois Fund, and the McCormick Place
3024	3024	8 Expansion Project Fund pursuant to the preceding paragraphs or
3025	3025	9 in any amendments thereto hereafter enacted, for aviation fuel
3026	3026	10 sold on or after December 1, 2019, the Department shall each
3027	3027	11 month deposit into the Aviation Fuel Sales Tax Refund Fund an
3028	3028	12 amount estimated by the Department to be required for refunds
3029	3029	13 of the 80% portion of the tax on aviation fuel under this Act.
3030	3030	14 The Department shall only deposit moneys into the Aviation
3031	3031	15 Fuel Sales Tax Refund Fund under this paragraph for so long as
3032	3032	16 the revenue use requirements of 49 U.S.C. 47107(b) and 49
3033	3033	17 U.S.C. 47133 are binding on the State.
3034	3034	18 Subject to payment of amounts into the Build Illinois Fund
3035	3035	19 and the McCormick Place Expansion Project Fund pursuant to the
3036	3036	20 preceding paragraphs or in any amendments thereto hereafter
3037	3037	21 enacted, beginning July 1, 1993 and ending on September 30,
3038	3038	22 2013, the Department shall each month pay into the Illinois
3039	3039	23 Tax Increment Fund 0.27% of 80% of the remaining net revenue
3040	3040	24 realized for the preceding month from the 6.25% general rate
3041	3041	25 on the selling price of tangible personal property.
3042	3042	26 Subject to payment of amounts into the Build Illinois Fund
3043	3043
3044	3044
3045	3045
3046	3046
3047	3047
3048	3048	HB4071 - 78 - LRB103 32235 HLH 61432 b
3049	3049
3050	3050
3051	3051	HB4071- 79 -LRB103 32235 HLH 61432 b HB4071 - 79 - LRB103 32235 HLH 61432 b
3052	3052	HB4071 - 79 - LRB103 32235 HLH 61432 b
3053	3053	1 and the McCormick Place Expansion Project Fund pursuant to the
3054	3054	2 preceding paragraphs or in any amendments thereto hereafter
3055	3055	3 enacted, beginning with the receipt of the first report of
3056	3056	4 taxes paid by an eligible business and continuing for a
3057	3057	5 25-year period, the Department shall each month pay into the
3058	3058	6 Energy Infrastructure Fund 80% of the remaining net revenue
3059	3059	7 realized from the 6.25% general rate on the selling price of
3060	3060	8 Illinois-mined coal that was sold to an eligible business. For
3061	3061	9 purposes of this paragraph, the term "eligible business" means
3062	3062	10 a new electric generating facility certified pursuant to
3063	3063	11 Section 605-332 of the Department of Commerce and Economic
3064	3064	12 Opportunity Law of the Civil Administrative Code of Illinois.
3065	3065	13 Subject to payment of amounts into the Build Illinois
3066	3066	14 Fund, the McCormick Place Expansion Project Fund, the Illinois
3067	3067	15 Tax Increment Fund, and the Energy Infrastructure Fund
3068	3068	16 pursuant to the preceding paragraphs or in any amendments to
3069	3069	17 this Section hereafter enacted, beginning on the first day of
3070	3070	18 the first calendar month to occur on or after August 26, 2014
3071	3071	19 (the effective date of Public Act 98-1098), each month, from
3072	3072	20 the collections made under Section 9 of the Use Tax Act,
3073	3073	21 Section 9 of the Service Use Tax Act, Section 9 of the Service
3074	3074	22 Occupation Tax Act, and Section 3 of the Retailers' Occupation
3075	3075	23 Tax Act, the Department shall pay into the Tax Compliance and
3076	3076	24 Administration Fund, to be used, subject to appropriation, to
3077	3077	25 fund additional auditors and compliance personnel at the
3078	3078	26 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
3079	3079
3080	3080
3081	3081
3082	3082
3083	3083
3084	3084	HB4071 - 79 - LRB103 32235 HLH 61432 b
3085	3085
3086	3086
3087	3087	HB4071- 80 -LRB103 32235 HLH 61432 b HB4071 - 80 - LRB103 32235 HLH 61432 b
3088	3088	HB4071 - 80 - LRB103 32235 HLH 61432 b
3089	3089	1 the cash receipts collected during the preceding fiscal year
3090	3090	2 by the Audit Bureau of the Department under the Use Tax Act,
3091	3091	3 the Service Use Tax Act, the Service Occupation Tax Act, the
3092	3092	4 Retailers' Occupation Tax Act, and associated local occupation
3093	3093	5 and use taxes administered by the Department.
3094	3094	6 Subject to payments of amounts into the Build Illinois
3095	3095	7 Fund, the McCormick Place Expansion Project Fund, the Illinois
3096	3096	8 Tax Increment Fund, the Energy Infrastructure Fund, and the
3097	3097	9 Tax Compliance and Administration Fund as provided in this
3098	3098	10 Section, beginning on July 1, 2018 the Department shall pay
3099	3099	11 each month into the Downstate Public Transportation Fund the
3100	3100	12 moneys required to be so paid under Section 2-3 of the
3101	3101	13 Downstate Public Transportation Act.
3102	3102	14 Subject to successful execution and delivery of a
3103	3103	15 public-private agreement between the public agency and private
3104	3104	16 entity and completion of the civic build, beginning on July 1,
3105	3105	17 2023, of the remainder of the moneys received by the
3106	3106	18 Department under the Use Tax Act, the Service Use Tax Act, the
3107	3107	19 Service Occupation Tax Act, and this Act, the Department shall
3108	3108	20 deposit the following specified deposits in the aggregate from
3109	3109	21 collections under the Use Tax Act, the Service Use Tax Act, the
3110	3110	22 Service Occupation Tax Act, and the Retailers' Occupation Tax
3111	3111	23 Act, as required under Section 8.25g of the State Finance Act
3112	3112	24 for distribution consistent with the Public-Private
3113	3113	25 Partnership for Civic and Transit Infrastructure Project Act.
3114	3114	26 The moneys received by the Department pursuant to this Act and
3115	3115
3116	3116
3117	3117
3118	3118
3119	3119
3120	3120	HB4071 - 80 - LRB103 32235 HLH 61432 b
3121	3121
3122	3122
3123	3123	HB4071- 81 -LRB103 32235 HLH 61432 b HB4071 - 81 - LRB103 32235 HLH 61432 b
3124	3124	HB4071 - 81 - LRB103 32235 HLH 61432 b
3125	3125	1 required to be deposited into the Civic and Transit
3126	3126	2 Infrastructure Fund are subject to the pledge, claim and
3127	3127	3 charge set forth in Section 25-55 of the Public-Private
3128	3128	4 Partnership for Civic and Transit Infrastructure Project Act.
3129	3129	5 As used in this paragraph, "civic build", "private entity",
3130	3130	6 "public-private agreement", and "public agency" have the
3131	3131	7 meanings provided in Section 25-10 of the Public-Private
3132	3132	8 Partnership for Civic and Transit Infrastructure Project Act.
3133	3133	9 Fiscal Year............................Total Deposit
3134	3134	10 2024....................................$200,000,000
3135	3135	11 2025....................................$206,000,000
3136	3136	12 2026....................................$212,200,000
3137	3137	13 2027....................................$218,500,000
3138	3138	14 2028....................................$225,100,000
3139	3139	15 2029....................................$288,700,000
3140	3140	16 2030....................................$298,900,000
3141	3141	17 2031....................................$309,300,000
3142	3142	18 2032....................................$320,100,000
3143	3143	19 2033....................................$331,200,000
3144	3144	20 2034....................................$341,200,000
3145	3145	21 2035....................................$351,400,000
3146	3146	22 2036....................................$361,900,000
3147	3147	23 2037....................................$372,800,000
3148	3148	24 2038....................................$384,000,000
3149	3149	25 2039....................................$395,500,000
3150	3150	26 2040....................................$407,400,000
3151	3151
3152	3152
3153	3153
3154	3154
3155	3155
3156	3156	HB4071 - 81 - LRB103 32235 HLH 61432 b
3157	3157
3158	3158
3159	3159	HB4071- 82 -LRB103 32235 HLH 61432 b HB4071 - 82 - LRB103 32235 HLH 61432 b
3160	3160	HB4071 - 82 - LRB103 32235 HLH 61432 b
3161	3161	1 2041....................................$419,600,000
3162	3162	2 2042....................................$432,200,000
3163	3163	3 2043....................................$445,100,000
3164	3164	4 Beginning July 1, 2021 and until July 1, 2022, subject to
3165	3165	5 the payment of amounts into the County and Mass Transit
3166	3166	6 District Fund, the Local Government Tax Fund, the Build
3167	3167	7 Illinois Fund, the McCormick Place Expansion Project Fund, the
3168	3168	8 Illinois Tax Increment Fund, the Energy Infrastructure Fund,
3169	3169	9 and the Tax Compliance and Administration Fund as provided in
3170	3170	10 this Section, the Department shall pay each month into the
3171	3171	11 Road Fund the amount estimated to represent 16% of the
3172	3172	12 remaining net revenue realized from the taxes imposed on motor
3173	3173	13 fuel and gasohol. Beginning July 1, 2022 and until July 1,
3174	3174	14 2023, subject to the payment of amounts into the County and
3175	3175	15 Mass Transit District Fund, the Local Government Tax Fund, the
3176	3176	16 Build Illinois Fund, the McCormick Place Expansion Project
3177	3177	17 Fund, the Illinois Tax Increment Fund, the Energy
3178	3178	18 Infrastructure Fund, and the Tax Compliance and Administration
3179	3179	19 Fund as provided in this Section, the Department shall pay
3180	3180	20 each month into the Road Fund the amount estimated to
3181	3181	21 represent 32% of the remaining net revenue realized from the
3182	3182	22 taxes imposed on motor fuel and gasohol. Beginning July 1,
3183	3183	23 2023 and until July 1, 2024, subject to the payment of amounts
3184	3184	24 into the County and Mass Transit District Fund, the Local
3185	3185	25 Government Tax Fund, the Build Illinois Fund, the McCormick
3186	3186	26 Place Expansion Project Fund, the Illinois Tax Increment Fund,
3187	3187
3188	3188
3189	3189
3190	3190
3191	3191
3192	3192	HB4071 - 82 - LRB103 32235 HLH 61432 b
3193	3193
3194	3194
3195	3195	HB4071- 83 -LRB103 32235 HLH 61432 b HB4071 - 83 - LRB103 32235 HLH 61432 b
3196	3196	HB4071 - 83 - LRB103 32235 HLH 61432 b
3197	3197	1 the Energy Infrastructure Fund, and the Tax Compliance and
3198	3198	2 Administration Fund as provided in this Section, the
3199	3199	3 Department shall pay each month into the Road Fund the amount
3200	3200	4 estimated to represent 48% of the remaining net revenue
3201	3201	5 realized from the taxes imposed on motor fuel and gasohol.
3202	3202	6 Beginning July 1, 2024 and until July 1, 2025, subject to the
3203	3203	7 payment of amounts into the County and Mass Transit District
3204	3204	8 Fund, the Local Government Tax Fund, the Build Illinois Fund,
3205	3205	9 the McCormick Place Expansion Project Fund, the Illinois Tax
3206	3206	10 Increment Fund, the Energy Infrastructure Fund, and the Tax
3207	3207	11 Compliance and Administration Fund as provided in this
3208	3208	12 Section, the Department shall pay each month into the Road
3209	3209	13 Fund the amount estimated to represent 64% of the remaining
3210	3210	14 net revenue realized from the taxes imposed on motor fuel and
3211	3211	15 gasohol. Beginning on July 1, 2025, subject to the payment of
3212	3212	16 amounts into the County and Mass Transit District Fund, the
3213	3213	17 Local Government Tax Fund, the Build Illinois Fund, the
3214	3214	18 McCormick Place Expansion Project Fund, the Illinois Tax
3215	3215	19 Increment Fund, the Energy Infrastructure Fund, and the Tax
3216	3216	20 Compliance and Administration Fund as provided in this
3217	3217	21 Section, the Department shall pay each month into the Road
3218	3218	22 Fund the amount estimated to represent 80% of the remaining
3219	3219	23 net revenue realized from the taxes imposed on motor fuel and
3220	3220	24 gasohol. As used in this paragraph "motor fuel" has the
3221	3221	25 meaning given to that term in Section 1.1 of the Motor Fuel Tax
3222	3222	26 Law, and "gasohol" has the meaning given to that term in
3223	3223
3224	3224
3225	3225
3226	3226
3227	3227
3228	3228	HB4071 - 83 - LRB103 32235 HLH 61432 b
3229	3229
3230	3230
3231	3231	HB4071- 84 -LRB103 32235 HLH 61432 b HB4071 - 84 - LRB103 32235 HLH 61432 b
3232	3232	HB4071 - 84 - LRB103 32235 HLH 61432 b
3233	3233	1 Section 3-40 of the Use Tax Act.
3234	3234	2 Of the remainder of the moneys received by the Department
3235	3235	3 pursuant to this Act, 75% shall be paid into the General
3236	3236	4 Revenue Fund of the State Treasury and 25% shall be reserved in
3237	3237	5 a special account and used only for the transfer to the Common
3238	3238	6 School Fund as part of the monthly transfer from the General
3239	3239	7 Revenue Fund in accordance with Section 8a of the State
3240	3240	8 Finance Act.
3241	3241	9 The Department may, upon separate written notice to a
3242	3242	10 taxpayer, require the taxpayer to prepare and file with the
3243	3243	11 Department on a form prescribed by the Department within not
3244	3244	12 less than 60 days after receipt of the notice an annual
3245	3245	13 information return for the tax year specified in the notice.
3246	3246	14 Such annual return to the Department shall include a statement
3247	3247	15 of gross receipts as shown by the taxpayer's last Federal
3248	3248	16 income tax return. If the total receipts of the business as
3249	3249	17 reported in the Federal income tax return do not agree with the
3250	3250	18 gross receipts reported to the Department of Revenue for the
3251	3251	19 same period, the taxpayer shall attach to his annual return a
3252	3252	20 schedule showing a reconciliation of the 2 amounts and the
3253	3253	21 reasons for the difference. The taxpayer's annual return to
3254	3254	22 the Department shall also disclose the cost of goods sold by
3255	3255	23 the taxpayer during the year covered by such return, opening
3256	3256	24 and closing inventories of such goods for such year, cost of
3257	3257	25 goods used from stock or taken from stock and given away by the
3258	3258	26 taxpayer during such year, pay roll information of the
3259	3259
3260	3260
3261	3261
3262	3262
3263	3263
3264	3264	HB4071 - 84 - LRB103 32235 HLH 61432 b
3265	3265
3266	3266
3267	3267	HB4071- 85 -LRB103 32235 HLH 61432 b HB4071 - 85 - LRB103 32235 HLH 61432 b
3268	3268	HB4071 - 85 - LRB103 32235 HLH 61432 b
3269	3269	1 taxpayer's business during such year and any additional
3270	3270	2 reasonable information which the Department deems would be
3271	3271	3 helpful in determining the accuracy of the monthly, quarterly
3272	3272	4 or annual returns filed by such taxpayer as hereinbefore
3273	3273	5 provided for in this Section.
3274	3274	6 If the annual information return required by this Section
3275	3275	7 is not filed when and as required, the taxpayer shall be liable
3276	3276	8 as follows:
3277	3277	9 (i) Until January 1, 1994, the taxpayer shall be
3278	3278	10 liable for a penalty equal to 1/6 of 1% of the tax due from
3279	3279	11 such taxpayer under this Act during the period to be
3280	3280	12 covered by the annual return for each month or fraction of
3281	3281	13 a month until such return is filed as required, the
3282	3282	14 penalty to be assessed and collected in the same manner as
3283	3283	15 any other penalty provided for in this Act.
3284	3284	16 (ii) On and after January 1, 1994, the taxpayer shall
3285	3285	17 be liable for a penalty as described in Section 3-4 of the
3286	3286	18 Uniform Penalty and Interest Act.
3287	3287	19 The chief executive officer, proprietor, owner or highest
3288	3288	20 ranking manager shall sign the annual return to certify the
3289	3289	21 accuracy of the information contained therein. Any person who
3290	3290	22 willfully signs the annual return containing false or
3291	3291	23 inaccurate information shall be guilty of perjury and punished
3292	3292	24 accordingly. The annual return form prescribed by the
3293	3293	25 Department shall include a warning that the person signing the
3294	3294	26 return may be liable for perjury.
3295	3295
3296	3296
3297	3297
3298	3298
3299	3299
3300	3300	HB4071 - 85 - LRB103 32235 HLH 61432 b
3301	3301
3302	3302
3303	3303	HB4071- 86 -LRB103 32235 HLH 61432 b HB4071 - 86 - LRB103 32235 HLH 61432 b
3304	3304	HB4071 - 86 - LRB103 32235 HLH 61432 b
3305	3305	1 The foregoing portion of this Section concerning the
3306	3306	2 filing of an annual information return shall not apply to a
3307	3307	3 serviceman who is not required to file an income tax return
3308	3308	4 with the United States Government.
3309	3309	5 As soon as possible after the first day of each month, upon
3310	3310	6 certification of the Department of Revenue, the Comptroller
3311	3311	7 shall order transferred and the Treasurer shall transfer from
3312	3312	8 the General Revenue Fund to the Motor Fuel Tax Fund an amount
3313	3313	9 equal to 1.7% of 80% of the remaining net revenue realized
3314	3314	10 under this Act for the second preceding month. Beginning April
3315	3315	11 1, 2000, this transfer is no longer required and shall not be
3316	3316	12 made.
3317	3317	13 Net revenue realized for a month shall be the revenue
3318	3318	14 collected by the State pursuant to this Act, less the amount
3319	3319	15 paid out during that month as refunds to taxpayers for
3320	3320	16 overpayment of liability. Remaining net revenue means net
3321	3321	17 revenue minus any amount paid into the Working Families Fund
3322	3322	18 pursuant to this Section.
3323	3323	19 For greater simplicity of administration, it shall be
3324	3324	20 permissible for manufacturers, importers and wholesalers whose
3325	3325	21 products are sold by numerous servicemen in Illinois, and who
3326	3326	22 wish to do so, to assume the responsibility for accounting and
3327	3327	23 paying to the Department all tax accruing under this Act with
3328	3328	24 respect to such sales, if the servicemen who are affected do
3329	3329	25 not make written objection to the Department to this
3330	3330	26 arrangement.
3331	3331
3332	3332
3333	3333
3334	3334
3335	3335
3336	3336	HB4071 - 86 - LRB103 32235 HLH 61432 b
3337	3337
3338	3338
3339	3339	HB4071- 87 -LRB103 32235 HLH 61432 b HB4071 - 87 - LRB103 32235 HLH 61432 b
3340	3340	HB4071 - 87 - LRB103 32235 HLH 61432 b
3341	3341	1 (Source: P.A. 101-10, Article 15, Section 15-20, eff. 6-5-19;
3342	3342	2 101-10, Article 25, Section 25-115, eff. 6-5-19; 101-27, eff.
3343	3343	3 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
3344	3344	4 101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)
3345	3345	5 Section 25. The Retailers' Occupation Tax Act is amended
3346	3346	6 by changing Section 3 as follows:
3347	3347	7 (35 ILCS 120/3) (from Ch. 120, par. 442)
3348	3348	8 Sec. 3. Except as provided in this Section, on or before
3349	3349	9 the twentieth day of each calendar month, every person engaged
3350	3350	10 in the business of selling tangible personal property at
3351	3351	11 retail in this State during the preceding calendar month shall
3352	3352	12 file a return with the Department, stating:
3353	3353	13 1. The name of the seller;
3354	3354	14 2. His residence address and the address of his
3355	3355	15 principal place of business and the address of the
3356	3356	16 principal place of business (if that is a different
3357	3357	17 address) from which he engages in the business of selling
3358	3358	18 tangible personal property at retail in this State;
3359	3359	19 3. Total amount of receipts received by him during the
3360	3360	20 preceding calendar month or quarter, as the case may be,
3361	3361	21 from sales of tangible personal property, and from
3362	3362	22 services furnished, by him during such preceding calendar
3363	3363	23 month or quarter;
3364	3364	24 4. Total amount received by him during the preceding
3365	3365
3366	3366
3367	3367
3368	3368
3369	3369
3370	3370	HB4071 - 87 - LRB103 32235 HLH 61432 b
3371	3371
3372	3372
3373	3373	HB4071- 88 -LRB103 32235 HLH 61432 b HB4071 - 88 - LRB103 32235 HLH 61432 b
3374	3374	HB4071 - 88 - LRB103 32235 HLH 61432 b
3375	3375	1 calendar month or quarter on charge and time sales of
3376	3376	2 tangible personal property, and from services furnished,
3377	3377	3 by him prior to the month or quarter for which the return
3378	3378	4 is filed;
3379	3379	5 5. Deductions allowed by law;
3380	3380	6 6. Gross receipts which were received by him during
3381	3381	7 the preceding calendar month or quarter and upon the basis
3382	3382	8 of which the tax is imposed, including gross receipts on
3383	3383	9 food for human consumption that is to be consumed off the
3384	3384	10 premises where it is sold (other than alcoholic beverages,
3385	3385	11 food consisting of or infused with adult use cannabis,
3386	3386	12 soft drinks, and food that has been prepared for immediate
3387	3387	13 consumption) which were received during the preceding
3388	3388	14 calendar month or quarter and upon which tax would have
3389	3389	15 been due but for the 0% rate imposed under Public Act
3390	3390	16 102-700 this amendatory Act of the 102nd General Assembly;
3391	3391	17 7. The amount of credit provided in Section 2d of this
3392	3392	18 Act;
3393	3393	19 8. The amount of tax due, including the amount of tax
3394	3394	20 that would have been due on food for human consumption
3395	3395	21 that is to be consumed off the premises where it is sold
3396	3396	22 (other than alcoholic beverages, food consisting of or
3397	3397	23 infused with adult use cannabis, soft drinks, and food
3398	3398	24 that has been prepared for immediate consumption) but for
3399	3399	25 the 0% rate imposed under Public Act 102-700 this
3400	3400	26 amendatory Act of the 102nd General Assembly;
3401	3401
3402	3402
3403	3403
3404	3404
3405	3405
3406	3406	HB4071 - 88 - LRB103 32235 HLH 61432 b
3407	3407
3408	3408
3409	3409	HB4071- 89 -LRB103 32235 HLH 61432 b HB4071 - 89 - LRB103 32235 HLH 61432 b
3410	3410	HB4071 - 89 - LRB103 32235 HLH 61432 b
3411	3411	1 9. The signature of the taxpayer; and
3412	3412	2 10. Such other reasonable information as the
3413	3413	3 Department may require.
3414	3414	4 On and after January 1, 2018, except for returns required
3415	3415	5 to be filed prior to January 1, 2023 for motor vehicles,
3416	3416	6 watercraft, aircraft, and trailers that are required to be
3417	3417	7 registered with an agency of this State, with respect to
3418	3418	8 retailers whose annual gross receipts average $20,000 or more,
3419	3419	9 all returns required to be filed pursuant to this Act shall be
3420	3420	10 filed electronically. On and after January 1, 2023, with
3421	3421	11 respect to retailers whose annual gross receipts average
3422	3422	12 $20,000 or more, all returns required to be filed pursuant to
3423	3423	13 this Act, including, but not limited to, returns for motor
3424	3424	14 vehicles, watercraft, aircraft, and trailers that are required
3425	3425	15 to be registered with an agency of this State, shall be filed
3426	3426	16 electronically. Retailers who demonstrate that they do not
3427	3427	17 have access to the Internet or demonstrate hardship in filing
3428	3428	18 electronically may petition the Department to waive the
3429	3429	19 electronic filing requirement.
3430	3430	20 If a taxpayer fails to sign a return within 30 days after
3431	3431	21 the proper notice and demand for signature by the Department,
3432	3432	22 the return shall be considered valid and any amount shown to be
3433	3433	23 due on the return shall be deemed assessed.
3434	3434	24 Each return shall be accompanied by the statement of
3435	3435	25 prepaid tax issued pursuant to Section 2e for which credit is
3436	3436	26 claimed.
3437	3437
3438	3438
3439	3439
3440	3440
3441	3441
3442	3442	HB4071 - 89 - LRB103 32235 HLH 61432 b
3443	3443
3444	3444
3445	3445	HB4071- 90 -LRB103 32235 HLH 61432 b HB4071 - 90 - LRB103 32235 HLH 61432 b
3446	3446	HB4071 - 90 - LRB103 32235 HLH 61432 b
3447	3447	1 Prior to October 1, 2003, and on and after September 1,
3448	3448	2 2004 a retailer may accept a Manufacturer's Purchase Credit
3449	3449	3 certification from a purchaser in satisfaction of Use Tax as
3450	3450	4 provided in Section 3-85 of the Use Tax Act if the purchaser
3451	3451	5 provides the appropriate documentation as required by Section
3452	3452	6 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
3453	3453	7 certification, accepted by a retailer prior to October 1, 2003
3454	3454	8 and on and after September 1, 2004 as provided in Section 3-85
3455	3455	9 of the Use Tax Act, may be used by that retailer to satisfy
3456	3456	10 Retailers' Occupation Tax liability in the amount claimed in
3457	3457	11 the certification, not to exceed 6.25% of the receipts subject
3458	3458	12 to tax from a qualifying purchase. A Manufacturer's Purchase
3459	3459	13 Credit reported on any original or amended return filed under
3460	3460	14 this Act after October 20, 2003 for reporting periods prior to
3461	3461	15 September 1, 2004 shall be disallowed. Manufacturer's Purchase
3462	3462	16 Credit reported on annual returns due on or after January 1,
3463	3463	17 2005 will be disallowed for periods prior to September 1,
3464	3464	18 2004. No Manufacturer's Purchase Credit may be used after
3465	3465	19 September 30, 2003 through August 31, 2004 to satisfy any tax
3466	3466	20 liability imposed under this Act, including any audit
3467	3467	21 liability.
3468	3468	22 The Department may require returns to be filed on a
3469	3469	23 quarterly basis. If so required, a return for each calendar
3470	3470	24 quarter shall be filed on or before the twentieth day of the
3471	3471	25 calendar month following the end of such calendar quarter. The
3472	3472	26 taxpayer shall also file a return with the Department for each
3473	3473
3474	3474
3475	3475
3476	3476
3477	3477
3478	3478	HB4071 - 90 - LRB103 32235 HLH 61432 b
3479	3479
3480	3480
3481	3481	HB4071- 91 -LRB103 32235 HLH 61432 b HB4071 - 91 - LRB103 32235 HLH 61432 b
3482	3482	HB4071 - 91 - LRB103 32235 HLH 61432 b
3483	3483	1 of the first two months of each calendar quarter, on or before
3484	3484	2 the twentieth day of the following calendar month, stating:
3485	3485	3 1. The name of the seller;
3486	3486	4 2. The address of the principal place of business from
3487	3487	5 which he engages in the business of selling tangible
3488	3488	6 personal property at retail in this State;
3489	3489	7 3. The total amount of taxable receipts received by
3490	3490	8 him during the preceding calendar month from sales of
3491	3491	9 tangible personal property by him during such preceding
3492	3492	10 calendar month, including receipts from charge and time
3493	3493	11 sales, but less all deductions allowed by law;
3494	3494	12 4. The amount of credit provided in Section 2d of this
3495	3495	13 Act;
3496	3496	14 5. The amount of tax due; and
3497	3497	15 6. Such other reasonable information as the Department
3498	3498	16 may require.
3499	3499	17 Every person engaged in the business of selling aviation
3500	3500	18 fuel at retail in this State during the preceding calendar
3501	3501	19 month shall, instead of reporting and paying tax as otherwise
3502	3502	20 required by this Section, report and pay such tax on a separate
3503	3503	21 aviation fuel tax return. The requirements related to the
3504	3504	22 return shall be as otherwise provided in this Section.
3505	3505	23 Notwithstanding any other provisions of this Act to the
3506	3506	24 contrary, retailers selling aviation fuel shall file all
3507	3507	25 aviation fuel tax returns and shall make all aviation fuel tax
3508	3508	26 payments by electronic means in the manner and form required
3509	3509
3510	3510
3511	3511
3512	3512
3513	3513
3514	3514	HB4071 - 91 - LRB103 32235 HLH 61432 b
3515	3515
3516	3516
3517	3517	HB4071- 92 -LRB103 32235 HLH 61432 b HB4071 - 92 - LRB103 32235 HLH 61432 b
3518	3518	HB4071 - 92 - LRB103 32235 HLH 61432 b
3519	3519	1 by the Department. For purposes of this Section, "aviation
3520	3520	2 fuel" means jet fuel and aviation gasoline.
3521	3521	3 Beginning on October 1, 2003, any person who is not a
3522	3522	4 licensed distributor, importing distributor, or manufacturer,
3523	3523	5 as defined in the Liquor Control Act of 1934, but is engaged in
3524	3524	6 the business of selling, at retail, alcoholic liquor shall
3525	3525	7 file a statement with the Department of Revenue, in a format
3526	3526	8 and at a time prescribed by the Department, showing the total
3527	3527	9 amount paid for alcoholic liquor purchased during the
3528	3528	10 preceding month and such other information as is reasonably
3529	3529	11 required by the Department. The Department may adopt rules to
3530	3530	12 require that this statement be filed in an electronic or
3531	3531	13 telephonic format. Such rules may provide for exceptions from
3532	3532	14 the filing requirements of this paragraph. For the purposes of
3533	3533	15 this paragraph, the term "alcoholic liquor" shall have the
3534	3534	16 meaning prescribed in the Liquor Control Act of 1934.
3535	3535	17 Beginning on October 1, 2003, every distributor, importing
3536	3536	18 distributor, and manufacturer of alcoholic liquor as defined
3537	3537	19 in the Liquor Control Act of 1934, shall file a statement with
3538	3538	20 the Department of Revenue, no later than the 10th day of the
3539	3539	21 month for the preceding month during which transactions
3540	3540	22 occurred, by electronic means, showing the total amount of
3541	3541	23 gross receipts from the sale of alcoholic liquor sold or
3542	3542	24 distributed during the preceding month to purchasers;
3543	3543	25 identifying the purchaser to whom it was sold or distributed;
3544	3544	26 the purchaser's tax registration number; and such other
3545	3545
3546	3546
3547	3547
3548	3548
3549	3549
3550	3550	HB4071 - 92 - LRB103 32235 HLH 61432 b
3551	3551
3552	3552
3553	3553	HB4071- 93 -LRB103 32235 HLH 61432 b HB4071 - 93 - LRB103 32235 HLH 61432 b
3554	3554	HB4071 - 93 - LRB103 32235 HLH 61432 b
3555	3555	1 information reasonably required by the Department. A
3556	3556	2 distributor, importing distributor, or manufacturer of
3557	3557	3 alcoholic liquor must personally deliver, mail, or provide by
3558	3558	4 electronic means to each retailer listed on the monthly
3559	3559	5 statement a report containing a cumulative total of that
3560	3560	6 distributor's, importing distributor's, or manufacturer's
3561	3561	7 total sales of alcoholic liquor to that retailer no later than
3562	3562	8 the 10th day of the month for the preceding month during which
3563	3563	9 the transaction occurred. The distributor, importing
3564	3564	10 distributor, or manufacturer shall notify the retailer as to
3565	3565	11 the method by which the distributor, importing distributor, or
3566	3566	12 manufacturer will provide the sales information. If the
3567	3567	13 retailer is unable to receive the sales information by
3568	3568	14 electronic means, the distributor, importing distributor, or
3569	3569	15 manufacturer shall furnish the sales information by personal
3570	3570	16 delivery or by mail. For purposes of this paragraph, the term
3571	3571	17 "electronic means" includes, but is not limited to, the use of
3572	3572	18 a secure Internet website, e-mail, or facsimile.
3573	3573	19 If a total amount of less than $1 is payable, refundable or
3574	3574	20 creditable, such amount shall be disregarded if it is less
3575	3575	21 than 50 cents and shall be increased to $1 if it is 50 cents or
3576	3576	22 more.
3577	3577	23 Notwithstanding any other provision of this Act to the
3578	3578	24 contrary, retailers subject to tax on cannabis shall file all
3579	3579	25 cannabis tax returns and shall make all cannabis tax payments
3580	3580	26 by electronic means in the manner and form required by the
3581	3581
3582	3582
3583	3583
3584	3584
3585	3585
3586	3586	HB4071 - 93 - LRB103 32235 HLH 61432 b
3587	3587
3588	3588
3589	3589	HB4071- 94 -LRB103 32235 HLH 61432 b HB4071 - 94 - LRB103 32235 HLH 61432 b
3590	3590	HB4071 - 94 - LRB103 32235 HLH 61432 b
3591	3591	1 Department.
3592	3592	2 Beginning October 1, 1993, a taxpayer who has an average
3593	3593	3 monthly tax liability of $150,000 or more shall make all
3594	3594	4 payments required by rules of the Department by electronic
3595	3595	5 funds transfer. Beginning October 1, 1994, a taxpayer who has
3596	3596	6 an average monthly tax liability of $100,000 or more shall
3597	3597	7 make all payments required by rules of the Department by
3598	3598	8 electronic funds transfer. Beginning October 1, 1995, a
3599	3599	9 taxpayer who has an average monthly tax liability of $50,000
3600	3600	10 or more shall make all payments required by rules of the
3601	3601	11 Department by electronic funds transfer. Beginning October 1,
3602	3602	12 2000, a taxpayer who has an annual tax liability of $200,000 or
3603	3603	13 more shall make all payments required by rules of the
3604	3604	14 Department by electronic funds transfer. The term "annual tax
3605	3605	15 liability" shall be the sum of the taxpayer's liabilities
3606	3606	16 under this Act, and under all other State and local occupation
3607	3607	17 and use tax laws administered by the Department, for the
3608	3608	18 immediately preceding calendar year. The term "average monthly
3609	3609	19 tax liability" shall be the sum of the taxpayer's liabilities
3610	3610	20 under this Act, and under all other State and local occupation
3611	3611	21 and use tax laws administered by the Department, for the
3612	3612	22 immediately preceding calendar year divided by 12. Beginning
3613	3613	23 on October 1, 2002, a taxpayer who has a tax liability in the
3614	3614	24 amount set forth in subsection (b) of Section 2505-210 of the
3615	3615	25 Department of Revenue Law shall make all payments required by
3616	3616	26 rules of the Department by electronic funds transfer.
3617	3617
3618	3618
3619	3619
3620	3620
3621	3621
3622	3622	HB4071 - 94 - LRB103 32235 HLH 61432 b
3623	3623
3624	3624
3625	3625	HB4071- 95 -LRB103 32235 HLH 61432 b HB4071 - 95 - LRB103 32235 HLH 61432 b
3626	3626	HB4071 - 95 - LRB103 32235 HLH 61432 b
3627	3627	1 Before August 1 of each year beginning in 1993, the
3628	3628	2 Department shall notify all taxpayers required to make
3629	3629	3 payments by electronic funds transfer. All taxpayers required
3630	3630	4 to make payments by electronic funds transfer shall make those
3631	3631	5 payments for a minimum of one year beginning on October 1.
3632	3632	6 Any taxpayer not required to make payments by electronic
3633	3633	7 funds transfer may make payments by electronic funds transfer
3634	3634	8 with the permission of the Department.
3635	3635	9 All taxpayers required to make payment by electronic funds
3636	3636	10 transfer and any taxpayers authorized to voluntarily make
3637	3637	11 payments by electronic funds transfer shall make those
3638	3638	12 payments in the manner authorized by the Department.
3639	3639	13 The Department shall adopt such rules as are necessary to
3640	3640	14 effectuate a program of electronic funds transfer and the
3641	3641	15 requirements of this Section.
3642	3642	16 Any amount which is required to be shown or reported on any
3643	3643	17 return or other document under this Act shall, if such amount
3644	3644	18 is not a whole-dollar amount, be increased to the nearest
3645	3645	19 whole-dollar amount in any case where the fractional part of a
3646	3646	20 dollar is 50 cents or more, and decreased to the nearest
3647	3647	21 whole-dollar amount where the fractional part of a dollar is
3648	3648	22 less than 50 cents.
3649	3649	23 If the retailer is otherwise required to file a monthly
3650	3650	24 return and if the retailer's average monthly tax liability to
3651	3651	25 the Department does not exceed $200, the Department may
3652	3652	26 authorize his returns to be filed on a quarter annual basis,
3653	3653
3654	3654
3655	3655
3656	3656
3657	3657
3658	3658	HB4071 - 95 - LRB103 32235 HLH 61432 b
3659	3659
3660	3660
3661	3661	HB4071- 96 -LRB103 32235 HLH 61432 b HB4071 - 96 - LRB103 32235 HLH 61432 b
3662	3662	HB4071 - 96 - LRB103 32235 HLH 61432 b
3663	3663	1 with the return for January, February and March of a given year
3664	3664	2 being due by April 20 of such year; with the return for April,
3665	3665	3 May and June of a given year being due by July 20 of such year;
3666	3666	4 with the return for July, August and September of a given year
3667	3667	5 being due by October 20 of such year, and with the return for
3668	3668	6 October, November and December of a given year being due by
3669	3669	7 January 20 of the following year.
3670	3670	8 If the retailer is otherwise required to file a monthly or
3671	3671	9 quarterly return and if the retailer's average monthly tax
3672	3672	10 liability with the Department does not exceed $50, the
3673	3673	11 Department may authorize his returns to be filed on an annual
3674	3674	12 basis, with the return for a given year being due by January 20
3675	3675	13 of the following year.
3676	3676	14 Such quarter annual and annual returns, as to form and
3677	3677	15 substance, shall be subject to the same requirements as
3678	3678	16 monthly returns.
3679	3679	17 Notwithstanding any other provision in this Act concerning
3680	3680	18 the time within which a retailer may file his return, in the
3681	3681	19 case of any retailer who ceases to engage in a kind of business
3682	3682	20 which makes him responsible for filing returns under this Act,
3683	3683	21 such retailer shall file a final return under this Act with the
3684	3684	22 Department not more than one month after discontinuing such
3685	3685	23 business.
3686	3686	24 Where the same person has more than one business
3687	3687	25 registered with the Department under separate registrations
3688	3688	26 under this Act, such person may not file each return that is
3689	3689
3690	3690
3691	3691
3692	3692
3693	3693
3694	3694	HB4071 - 96 - LRB103 32235 HLH 61432 b
3695	3695
3696	3696
3697	3697	HB4071- 97 -LRB103 32235 HLH 61432 b HB4071 - 97 - LRB103 32235 HLH 61432 b
3698	3698	HB4071 - 97 - LRB103 32235 HLH 61432 b
3699	3699	1 due as a single return covering all such registered
3700	3700	2 businesses, but shall file separate returns for each such
3701	3701	3 registered business.
3702	3702	4 In addition, with respect to motor vehicles, watercraft,
3703	3703	5 aircraft, and trailers that are required to be registered with
3704	3704	6 an agency of this State, except as otherwise provided in this
3705	3705	7 Section, every retailer selling this kind of tangible personal
3706	3706	8 property shall file, with the Department, upon a form to be
3707	3707	9 prescribed and supplied by the Department, a separate return
3708	3708	10 for each such item of tangible personal property which the
3709	3709	11 retailer sells, except that if, in the same transaction, (i) a
3710	3710	12 retailer of aircraft, watercraft, motor vehicles or trailers
3711	3711	13 transfers more than one aircraft, watercraft, motor vehicle or
3712	3712	14 trailer to another aircraft, watercraft, motor vehicle
3713	3713	15 retailer or trailer retailer for the purpose of resale or (ii)
3714	3714	16 a retailer of aircraft, watercraft, motor vehicles, or
3715	3715	17 trailers transfers more than one aircraft, watercraft, motor
3716	3716	18 vehicle, or trailer to a purchaser for use as a qualifying
3717	3717	19 rolling stock as provided in Section 2-5 of this Act, then that
3718	3718	20 seller may report the transfer of all aircraft, watercraft,
3719	3719	21 motor vehicles or trailers involved in that transaction to the
3720	3720	22 Department on the same uniform invoice-transaction reporting
3721	3721	23 return form. For purposes of this Section, "watercraft" means
3722	3722	24 a Class 2, Class 3, or Class 4 watercraft as defined in Section
3723	3723	25 3-2 of the Boat Registration and Safety Act, a personal
3724	3724	26 watercraft, or any boat equipped with an inboard motor.
3725	3725
3726	3726
3727	3727
3728	3728
3729	3729
3730	3730	HB4071 - 97 - LRB103 32235 HLH 61432 b
3731	3731
3732	3732
3733	3733	HB4071- 98 -LRB103 32235 HLH 61432 b HB4071 - 98 - LRB103 32235 HLH 61432 b
3734	3734	HB4071 - 98 - LRB103 32235 HLH 61432 b
3735	3735	1 In addition, with respect to motor vehicles, watercraft,
3736	3736	2 aircraft, and trailers that are required to be registered with
3737	3737	3 an agency of this State, every person who is engaged in the
3738	3738	4 business of leasing or renting such items and who, in
3739	3739	5 connection with such business, sells any such item to a
3740	3740	6 retailer for the purpose of resale is, notwithstanding any
3741	3741	7 other provision of this Section to the contrary, authorized to
3742	3742	8 meet the return-filing requirement of this Act by reporting
3743	3743	9 the transfer of all the aircraft, watercraft, motor vehicles,
3744	3744	10 or trailers transferred for resale during a month to the
3745	3745	11 Department on the same uniform invoice-transaction reporting
3746	3746	12 return form on or before the 20th of the month following the
3747	3747	13 month in which the transfer takes place. Notwithstanding any
3748	3748	14 other provision of this Act to the contrary, all returns filed
3749	3749	15 under this paragraph must be filed by electronic means in the
3750	3750	16 manner and form as required by the Department.
3751	3751	17 Any retailer who sells only motor vehicles, watercraft,
3752	3752	18 aircraft, or trailers that are required to be registered with
3753	3753	19 an agency of this State, so that all retailers' occupation tax
3754	3754	20 liability is required to be reported, and is reported, on such
3755	3755	21 transaction reporting returns and who is not otherwise
3756	3756	22 required to file monthly or quarterly returns, need not file
3757	3757	23 monthly or quarterly returns. However, those retailers shall
3758	3758	24 be required to file returns on an annual basis.
3759	3759	25 The transaction reporting return, in the case of motor
3760	3760	26 vehicles or trailers that are required to be registered with
3761	3761
3762	3762
3763	3763
3764	3764
3765	3765
3766	3766	HB4071 - 98 - LRB103 32235 HLH 61432 b
3767	3767
3768	3768
3769	3769	HB4071- 99 -LRB103 32235 HLH 61432 b HB4071 - 99 - LRB103 32235 HLH 61432 b
3770	3770	HB4071 - 99 - LRB103 32235 HLH 61432 b
3771	3771	1 an agency of this State, shall be the same document as the
3772	3772	2 Uniform Invoice referred to in Section 5-402 of the Illinois
3773	3773	3 Vehicle Code and must show the name and address of the seller;
3774	3774	4 the name and address of the purchaser; the amount of the
3775	3775	5 selling price including the amount allowed by the retailer for
3776	3776	6 traded-in property, if any; the amount allowed by the retailer
3777	3777	7 for the traded-in tangible personal property, if any, to the
3778	3778	8 extent to which Section 1 of this Act allows an exemption for
3779	3779	9 the value of traded-in property; the balance payable after
3780	3780	10 deducting such trade-in allowance from the total selling
3781	3781	11 price; the amount of tax due from the retailer with respect to
3782	3782	12 such transaction; the amount of tax collected from the
3783	3783	13 purchaser by the retailer on such transaction (or satisfactory
3784	3784	14 evidence that such tax is not due in that particular instance,
3785	3785	15 if that is claimed to be the fact); the place and date of the
3786	3786	16 sale; a sufficient identification of the property sold; such
3787	3787	17 other information as is required in Section 5-402 of the
3788	3788	18 Illinois Vehicle Code, and such other information as the
3789	3789	19 Department may reasonably require.
3790	3790	20 The transaction reporting return in the case of watercraft
3791	3791	21 or aircraft must show the name and address of the seller; the
3792	3792	22 name and address of the purchaser; the amount of the selling
3793	3793	23 price including the amount allowed by the retailer for
3794	3794	24 traded-in property, if any; the amount allowed by the retailer
3795	3795	25 for the traded-in tangible personal property, if any, to the
3796	3796	26 extent to which Section 1 of this Act allows an exemption for
3797	3797
3798	3798
3799	3799
3800	3800
3801	3801
3802	3802	HB4071 - 99 - LRB103 32235 HLH 61432 b
3803	3803
3804	3804
3805	3805	HB4071- 100 -LRB103 32235 HLH 61432 b HB4071 - 100 - LRB103 32235 HLH 61432 b
3806	3806	HB4071 - 100 - LRB103 32235 HLH 61432 b
3807	3807	1 the value of traded-in property; the balance payable after
3808	3808	2 deducting such trade-in allowance from the total selling
3809	3809	3 price; the amount of tax due from the retailer with respect to
3810	3810	4 such transaction; the amount of tax collected from the
3811	3811	5 purchaser by the retailer on such transaction (or satisfactory
3812	3812	6 evidence that such tax is not due in that particular instance,
3813	3813	7 if that is claimed to be the fact); the place and date of the
3814	3814	8 sale, a sufficient identification of the property sold, and
3815	3815	9 such other information as the Department may reasonably
3816	3816	10 require.
3817	3817	11 Such transaction reporting return shall be filed not later
3818	3818	12 than 20 days after the day of delivery of the item that is
3819	3819	13 being sold, but may be filed by the retailer at any time sooner
3820	3820	14 than that if he chooses to do so. The transaction reporting
3821	3821	15 return and tax remittance or proof of exemption from the
3822	3822	16 Illinois use tax may be transmitted to the Department by way of
3823	3823	17 the State agency with which, or State officer with whom the
3824	3824	18 tangible personal property must be titled or registered (if
3825	3825	19 titling or registration is required) if the Department and
3826	3826	20 such agency or State officer determine that this procedure
3827	3827	21 will expedite the processing of applications for title or
3828	3828	22 registration.
3829	3829	23 With each such transaction reporting return, the retailer
3830	3830	24 shall remit the proper amount of tax due (or shall submit
3831	3831	25 satisfactory evidence that the sale is not taxable if that is
3832	3832	26 the case), to the Department or its agents, whereupon the
3833	3833
3834	3834
3835	3835
3836	3836
3837	3837
3838	3838	HB4071 - 100 - LRB103 32235 HLH 61432 b
3839	3839
3840	3840
3841	3841	HB4071- 101 -LRB103 32235 HLH 61432 b HB4071 - 101 - LRB103 32235 HLH 61432 b
3842	3842	HB4071 - 101 - LRB103 32235 HLH 61432 b
3843	3843	1 Department shall issue, in the purchaser's name, a use tax
3844	3844	2 receipt (or a certificate of exemption if the Department is
3845	3845	3 satisfied that the particular sale is tax exempt) which such
3846	3846	4 purchaser may submit to the agency with which, or State
3847	3847	5 officer with whom, he must title or register the tangible
3848	3848	6 personal property that is involved (if titling or registration
3849	3849	7 is required) in support of such purchaser's application for an
3850	3850	8 Illinois certificate or other evidence of title or
3851	3851	9 registration to such tangible personal property.
3852	3852	10 No retailer's failure or refusal to remit tax under this
3853	3853	11 Act precludes a user, who has paid the proper tax to the
3854	3854	12 retailer, from obtaining his certificate of title or other
3855	3855	13 evidence of title or registration (if titling or registration
3856	3856	14 is required) upon satisfying the Department that such user has
3857	3857	15 paid the proper tax (if tax is due) to the retailer. The
3858	3858	16 Department shall adopt appropriate rules to carry out the
3859	3859	17 mandate of this paragraph.
3860	3860	18 If the user who would otherwise pay tax to the retailer
3861	3861	19 wants the transaction reporting return filed and the payment
3862	3862	20 of the tax or proof of exemption made to the Department before
3863	3863	21 the retailer is willing to take these actions and such user has
3864	3864	22 not paid the tax to the retailer, such user may certify to the
3865	3865	23 fact of such delay by the retailer and may (upon the Department
3866	3866	24 being satisfied of the truth of such certification) transmit
3867	3867	25 the information required by the transaction reporting return
3868	3868	26 and the remittance for tax or proof of exemption directly to
3869	3869
3870	3870
3871	3871
3872	3872
3873	3873
3874	3874	HB4071 - 101 - LRB103 32235 HLH 61432 b
3875	3875
3876	3876
3877	3877	HB4071- 102 -LRB103 32235 HLH 61432 b HB4071 - 102 - LRB103 32235 HLH 61432 b
3878	3878	HB4071 - 102 - LRB103 32235 HLH 61432 b
3879	3879	1 the Department and obtain his tax receipt or exemption
3880	3880	2 determination, in which event the transaction reporting return
3881	3881	3 and tax remittance (if a tax payment was required) shall be
3882	3882	4 credited by the Department to the proper retailer's account
3883	3883	5 with the Department, but without the vendor's 2.1% or 1.75%
3884	3884	6 discount provided for in this Section being allowed. When the
3885	3885	7 user pays the tax directly to the Department, he shall pay the
3886	3886	8 tax in the same amount and in the same form in which it would
3887	3887	9 be remitted if the tax had been remitted to the Department by
3888	3888	10 the retailer.
3889	3889	11 Refunds made by the seller during the preceding return
3890	3890	12 period to purchasers, on account of tangible personal property
3891	3891	13 returned to the seller, shall be allowed as a deduction under
3892	3892	14 subdivision 5 of his monthly or quarterly return, as the case
3893	3893	15 may be, in case the seller had theretofore included the
3894	3894	16 receipts from the sale of such tangible personal property in a
3895	3895	17 return filed by him and had paid the tax imposed by this Act
3896	3896	18 with respect to such receipts.
3897	3897	19 Where the seller is a corporation, the return filed on
3898	3898	20 behalf of such corporation shall be signed by the president,
3899	3899	21 vice-president, secretary or treasurer or by the properly
3900	3900	22 accredited agent of such corporation.
3901	3901	23 Where the seller is a limited liability company, the
3902	3902	24 return filed on behalf of the limited liability company shall
3903	3903	25 be signed by a manager, member, or properly accredited agent
3904	3904	26 of the limited liability company.
3905	3905
3906	3906
3907	3907
3908	3908
3909	3909
3910	3910	HB4071 - 102 - LRB103 32235 HLH 61432 b
3911	3911
3912	3912
3913	3913	HB4071- 103 -LRB103 32235 HLH 61432 b HB4071 - 103 - LRB103 32235 HLH 61432 b
3914	3914	HB4071 - 103 - LRB103 32235 HLH 61432 b
3915	3915	1 Except as provided in this Section, the retailer filing
3916	3916	2 the return under this Section shall, at the time of filing such
3917	3917	3 return, pay to the Department the amount of tax imposed by this
3918	3918	4 Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
3919	3919	5 on and after January 1, 1990 and prior to January 1, 2024, and
3920	3920	6 2% on and after January 1, 2024,, or $5 per calendar year,
3921	3921	7 whichever is greater, which is allowed to reimburse the
3922	3922	8 retailer for the expenses incurred in keeping records,
3923	3923	9 preparing and filing returns, remitting the tax and supplying
3924	3924	10 data to the Department on request. On and after January 1, 1990
3925	3925	11 and prior to January 1, 2024, in no event shall the discount
3926	3926	12 allowed to any vendor be less than $5 in any calendar year. On
3927	3927	13 and after January 1, 2024, in no event shall the discount
3928	3928	14 allowed to any vendor be less than $5 in any calendar year or
3929	3929	15 more than $1,000 in any calendar year. On and after January 1,
3930	3930	16 2021, a certified service provider, as defined in the Leveling
3931	3931	17 the Playing Field for Illinois Retail Act, filing the return
3932	3932	18 under this Section on behalf of a remote retailer shall, at the
3933	3933	19 time of such return, pay to the Department the amount of tax
3934	3934	20 imposed by this Act less a discount of 1.75%. A remote retailer
3935	3935	21 using a certified service provider to file a return on its
3936	3936	22 behalf, as provided in the Leveling the Playing Field for
3937	3937	23 Illinois Retail Act, is not eligible for the discount. When
3938	3938	24 determining the discount allowed under this Section, retailers
3939	3939	25 shall include the amount of tax that would have been due at the
3940	3940	26 1% rate but for the 0% rate imposed under Public Act 102-700
3941	3941
3942	3942
3943	3943
3944	3944
3945	3945
3946	3946	HB4071 - 103 - LRB103 32235 HLH 61432 b
3947	3947
3948	3948
3949	3949	HB4071- 104 -LRB103 32235 HLH 61432 b HB4071 - 104 - LRB103 32235 HLH 61432 b
3950	3950	HB4071 - 104 - LRB103 32235 HLH 61432 b
3951	3951	1 this amendatory Act of the 102nd General Assembly. When
3952	3952	2 determining the discount allowed under this Section, retailers
3953	3953	3 shall include the amount of tax that would have been due at the
3954	3954	4 6.25% rate but for the 1.25% rate imposed on sales tax holiday
3955	3955	5 items under Public Act 102-700 this amendatory Act of the
3956	3956	6 102nd General Assembly. The discount under this Section is not
3957	3957	7 allowed for the 1.25% portion of taxes paid on aviation fuel
3958	3958	8 that is subject to the revenue use requirements of 49 U.S.C.
3959	3959	9 47107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
3960	3960	10 Section 2d of this Act shall be included in the amount on which
3961	3961	11 such 2.1% or 1.75% discount is computed. In the case of
3962	3962	12 retailers who report and pay the tax on a transaction by
3963	3963	13 transaction basis, as provided in this Section, such discount
3964	3964	14 shall be taken with each such tax remittance instead of when
3965	3965	15 such retailer files his periodic return. The discount allowed
3966	3966	16 under this Section is allowed only for returns that are filed
3967	3967	17 in the manner required by this Act. The Department may
3968	3968	18 disallow the discount for retailers whose certificate of
3969	3969	19 registration is revoked at the time the return is filed, but
3970	3970	20 only if the Department's decision to revoke the certificate of
3971	3971	21 registration has become final.
3972	3972	22 Before October 1, 2000, if the taxpayer's average monthly
3973	3973	23 tax liability to the Department under this Act, the Use Tax
3974	3974	24 Act, the Service Occupation Tax Act, and the Service Use Tax
3975	3975	25 Act, excluding any liability for prepaid sales tax to be
3976	3976	26 remitted in accordance with Section 2d of this Act, was
3977	3977
3978	3978
3979	3979
3980	3980
3981	3981
3982	3982	HB4071 - 104 - LRB103 32235 HLH 61432 b
3983	3983
3984	3984
3985	3985	HB4071- 105 -LRB103 32235 HLH 61432 b HB4071 - 105 - LRB103 32235 HLH 61432 b
3986	3986	HB4071 - 105 - LRB103 32235 HLH 61432 b
3987	3987	1 $10,000 or more during the preceding 4 complete calendar
3988	3988	2 quarters, he shall file a return with the Department each
3989	3989	3 month by the 20th day of the month next following the month
3990	3990	4 during which such tax liability is incurred and shall make
3991	3991	5 payments to the Department on or before the 7th, 15th, 22nd and
3992	3992	6 last day of the month during which such liability is incurred.
3993	3993	7 On and after October 1, 2000, if the taxpayer's average
3994	3994	8 monthly tax liability to the Department under this Act, the
3995	3995	9 Use Tax Act, the Service Occupation Tax Act, and the Service
3996	3996	10 Use Tax Act, excluding any liability for prepaid sales tax to
3997	3997	11 be remitted in accordance with Section 2d of this Act, was
3998	3998	12 $20,000 or more during the preceding 4 complete calendar
3999	3999	13 quarters, he shall file a return with the Department each
4000	4000	14 month by the 20th day of the month next following the month
4001	4001	15 during which such tax liability is incurred and shall make
4002	4002	16 payment to the Department on or before the 7th, 15th, 22nd and
4003	4003	17 last day of the month during which such liability is incurred.
4004	4004	18 If the month during which such tax liability is incurred began
4005	4005	19 prior to January 1, 1985, each payment shall be in an amount
4006	4006	20 equal to 1/4 of the taxpayer's actual liability for the month
4007	4007	21 or an amount set by the Department not to exceed 1/4 of the
4008	4008	22 average monthly liability of the taxpayer to the Department
4009	4009	23 for the preceding 4 complete calendar quarters (excluding the
4010	4010	24 month of highest liability and the month of lowest liability
4011	4011	25 in such 4 quarter period). If the month during which such tax
4012	4012	26 liability is incurred begins on or after January 1, 1985 and
4013	4013
4014	4014
4015	4015
4016	4016
4017	4017
4018	4018	HB4071 - 105 - LRB103 32235 HLH 61432 b
4019	4019
4020	4020
4021	4021	HB4071- 106 -LRB103 32235 HLH 61432 b HB4071 - 106 - LRB103 32235 HLH 61432 b
4022	4022	HB4071 - 106 - LRB103 32235 HLH 61432 b
4023	4023	1 prior to January 1, 1987, each payment shall be in an amount
4024	4024	2 equal to 22.5% of the taxpayer's actual liability for the
4025	4025	3 month or 27.5% of the taxpayer's liability for the same
4026	4026	4 calendar month of the preceding year. If the month during
4027	4027	5 which such tax liability is incurred begins on or after
4028	4028	6 January 1, 1987 and prior to January 1, 1988, each payment
4029	4029	7 shall be in an amount equal to 22.5% of the taxpayer's actual
4030	4030	8 liability for the month or 26.25% of the taxpayer's liability
4031	4031	9 for the same calendar month of the preceding year. If the month
4032	4032	10 during which such tax liability is incurred begins on or after
4033	4033	11 January 1, 1988, and prior to January 1, 1989, or begins on or
4034	4034	12 after January 1, 1996, each payment shall be in an amount equal
4035	4035	13 to 22.5% of the taxpayer's actual liability for the month or
4036	4036	14 25% of the taxpayer's liability for the same calendar month of
4037	4037	15 the preceding year. If the month during which such tax
4038	4038	16 liability is incurred begins on or after January 1, 1989, and
4039	4039	17 prior to January 1, 1996, each payment shall be in an amount
4040	4040	18 equal to 22.5% of the taxpayer's actual liability for the
4041	4041	19 month or 25% of the taxpayer's liability for the same calendar
4042	4042	20 month of the preceding year or 100% of the taxpayer's actual
4043	4043	21 liability for the quarter monthly reporting period. The amount
4044	4044	22 of such quarter monthly payments shall be credited against the
4045	4045	23 final tax liability of the taxpayer's return for that month.
4046	4046	24 Before October 1, 2000, once applicable, the requirement of
4047	4047	25 the making of quarter monthly payments to the Department by
4048	4048	26 taxpayers having an average monthly tax liability of $10,000
4049	4049
4050	4050
4051	4051
4052	4052
4053	4053
4054	4054	HB4071 - 106 - LRB103 32235 HLH 61432 b
4055	4055
4056	4056
4057	4057	HB4071- 107 -LRB103 32235 HLH 61432 b HB4071 - 107 - LRB103 32235 HLH 61432 b
4058	4058	HB4071 - 107 - LRB103 32235 HLH 61432 b
4059	4059	1 or more as determined in the manner provided above shall
4060	4060	2 continue until such taxpayer's average monthly liability to
4061	4061	3 the Department during the preceding 4 complete calendar
4062	4062	4 quarters (excluding the month of highest liability and the
4063	4063	5 month of lowest liability) is less than $9,000, or until such
4064	4064	6 taxpayer's average monthly liability to the Department as
4065	4065	7 computed for each calendar quarter of the 4 preceding complete
4066	4066	8 calendar quarter period is less than $10,000. However, if a
4067	4067	9 taxpayer can show the Department that a substantial change in
4068	4068	10 the taxpayer's business has occurred which causes the taxpayer
4069	4069	11 to anticipate that his average monthly tax liability for the
4070	4070	12 reasonably foreseeable future will fall below the $10,000
4071	4071	13 threshold stated above, then such taxpayer may petition the
4072	4072	14 Department for a change in such taxpayer's reporting status.
4073	4073	15 On and after October 1, 2000, once applicable, the requirement
4074	4074	16 of the making of quarter monthly payments to the Department by
4075	4075	17 taxpayers having an average monthly tax liability of $20,000
4076	4076	18 or more as determined in the manner provided above shall
4077	4077	19 continue until such taxpayer's average monthly liability to
4078	4078	20 the Department during the preceding 4 complete calendar
4079	4079	21 quarters (excluding the month of highest liability and the
4080	4080	22 month of lowest liability) is less than $19,000 or until such
4081	4081	23 taxpayer's average monthly liability to the Department as
4082	4082	24 computed for each calendar quarter of the 4 preceding complete
4083	4083	25 calendar quarter period is less than $20,000. However, if a
4084	4084	26 taxpayer can show the Department that a substantial change in
4085	4085
4086	4086
4087	4087
4088	4088
4089	4089
4090	4090	HB4071 - 107 - LRB103 32235 HLH 61432 b
4091	4091
4092	4092
4093	4093	HB4071- 108 -LRB103 32235 HLH 61432 b HB4071 - 108 - LRB103 32235 HLH 61432 b
4094	4094	HB4071 - 108 - LRB103 32235 HLH 61432 b
4095	4095	1 the taxpayer's business has occurred which causes the taxpayer
4096	4096	2 to anticipate that his average monthly tax liability for the
4097	4097	3 reasonably foreseeable future will fall below the $20,000
4098	4098	4 threshold stated above, then such taxpayer may petition the
4099	4099	5 Department for a change in such taxpayer's reporting status.
4100	4100	6 The Department shall change such taxpayer's reporting status
4101	4101	7 unless it finds that such change is seasonal in nature and not
4102	4102	8 likely to be long term. Quarter monthly payment status shall
4103	4103	9 be determined under this paragraph as if the rate reduction to
4104	4104	10 0% in Public Act 102-700 this amendatory Act of the 102nd
4105	4105	11 General Assembly on food for human consumption that is to be
4106	4106	12 consumed off the premises where it is sold (other than
4107	4107	13 alcoholic beverages, food consisting of or infused with adult
4108	4108	14 use cannabis, soft drinks, and food that has been prepared for
4109	4109	15 immediate consumption) had not occurred. For quarter monthly
4110	4110	16 payments due under this paragraph on or after July 1, 2023 and
4111	4111	17 through June 30, 2024, "25% of the taxpayer's liability for
4112	4112	18 the same calendar month of the preceding year" shall be
4113	4113	19 determined as if the rate reduction to 0% in Public Act 102-700
4114	4114	20 this amendatory Act of the 102nd General Assembly had not
4115	4115	21 occurred. Quarter monthly payment status shall be determined
4116	4116	22 under this paragraph as if the rate reduction to 1.25% in
4117	4117	23 Public Act 102-700 this amendatory Act of the 102nd General
4118	4118	24 Assembly on sales tax holiday items had not occurred. For
4119	4119	25 quarter monthly payments due on or after July 1, 2023 and
4120	4120	26 through June 30, 2024, "25% of the taxpayer's liability for
4121	4121
4122	4122
4123	4123
4124	4124
4125	4125
4126	4126	HB4071 - 108 - LRB103 32235 HLH 61432 b
4127	4127
4128	4128
4129	4129	HB4071- 109 -LRB103 32235 HLH 61432 b HB4071 - 109 - LRB103 32235 HLH 61432 b
4130	4130	HB4071 - 109 - LRB103 32235 HLH 61432 b
4131	4131	1 the same calendar month of the preceding year" shall be
4132	4132	2 determined as if the rate reduction to 1.25% in Public Act
4133	4133	3 102-700 this amendatory Act of the 102nd General Assembly on
4134	4134	4 sales tax holiday items had not occurred. If any such quarter
4135	4135	5 monthly payment is not paid at the time or in the amount
4136	4136	6 required by this Section, then the taxpayer shall be liable
4137	4137	7 for penalties and interest on the difference between the
4138	4138	8 minimum amount due as a payment and the amount of such quarter
4139	4139	9 monthly payment actually and timely paid, except insofar as
4140	4140	10 the taxpayer has previously made payments for that month to
4141	4141	11 the Department in excess of the minimum payments previously
4142	4142	12 due as provided in this Section. The Department shall make
4143	4143	13 reasonable rules and regulations to govern the quarter monthly
4144	4144	14 payment amount and quarter monthly payment dates for taxpayers
4145	4145	15 who file on other than a calendar monthly basis.
4146	4146	16 The provisions of this paragraph apply before October 1,
4147	4147	17 2001. Without regard to whether a taxpayer is required to make
4148	4148	18 quarter monthly payments as specified above, any taxpayer who
4149	4149	19 is required by Section 2d of this Act to collect and remit
4150	4150	20 prepaid taxes and has collected prepaid taxes which average in
4151	4151	21 excess of $25,000 per month during the preceding 2 complete
4152	4152	22 calendar quarters, shall file a return with the Department as
4153	4153	23 required by Section 2f and shall make payments to the
4154	4154	24 Department on or before the 7th, 15th, 22nd and last day of the
4155	4155	25 month during which such liability is incurred. If the month
4156	4156	26 during which such tax liability is incurred began prior to
4157	4157
4158	4158
4159	4159
4160	4160
4161	4161
4162	4162	HB4071 - 109 - LRB103 32235 HLH 61432 b
4163	4163
4164	4164
4165	4165	HB4071- 110 -LRB103 32235 HLH 61432 b HB4071 - 110 - LRB103 32235 HLH 61432 b
4166	4166	HB4071 - 110 - LRB103 32235 HLH 61432 b
4167	4167	1 September 1, 1985 (the effective date of Public Act 84-221),
4168	4168	2 each payment shall be in an amount not less than 22.5% of the
4169	4169	3 taxpayer's actual liability under Section 2d. If the month
4170	4170	4 during which such tax liability is incurred begins on or after
4171	4171	5 January 1, 1986, each payment shall be in an amount equal to
4172	4172	6 22.5% of the taxpayer's actual liability for the month or
4173	4173	7 27.5% of the taxpayer's liability for the same calendar month
4174	4174	8 of the preceding calendar year. If the month during which such
4175	4175	9 tax liability is incurred begins on or after January 1, 1987,
4176	4176	10 each payment shall be in an amount equal to 22.5% of the
4177	4177	11 taxpayer's actual liability for the month or 26.25% of the
4178	4178	12 taxpayer's liability for the same calendar month of the
4179	4179	13 preceding year. The amount of such quarter monthly payments
4180	4180	14 shall be credited against the final tax liability of the
4181	4181	15 taxpayer's return for that month filed under this Section or
4182	4182	16 Section 2f, as the case may be. Once applicable, the
4183	4183	17 requirement of the making of quarter monthly payments to the
4184	4184	18 Department pursuant to this paragraph shall continue until
4185	4185	19 such taxpayer's average monthly prepaid tax collections during
4186	4186	20 the preceding 2 complete calendar quarters is $25,000 or less.
4187	4187	21 If any such quarter monthly payment is not paid at the time or
4188	4188	22 in the amount required, the taxpayer shall be liable for
4189	4189	23 penalties and interest on such difference, except insofar as
4190	4190	24 the taxpayer has previously made payments for that month in
4191	4191	25 excess of the minimum payments previously due.
4192	4192	26 The provisions of this paragraph apply on and after
4193	4193
4194	4194
4195	4195
4196	4196
4197	4197
4198	4198	HB4071 - 110 - LRB103 32235 HLH 61432 b
4199	4199
4200	4200
4201	4201	HB4071- 111 -LRB103 32235 HLH 61432 b HB4071 - 111 - LRB103 32235 HLH 61432 b
4202	4202	HB4071 - 111 - LRB103 32235 HLH 61432 b
4203	4203	1 October 1, 2001. Without regard to whether a taxpayer is
4204	4204	2 required to make quarter monthly payments as specified above,
4205	4205	3 any taxpayer who is required by Section 2d of this Act to
4206	4206	4 collect and remit prepaid taxes and has collected prepaid
4207	4207	5 taxes that average in excess of $20,000 per month during the
4208	4208	6 preceding 4 complete calendar quarters shall file a return
4209	4209	7 with the Department as required by Section 2f and shall make
4210	4210	8 payments to the Department on or before the 7th, 15th, 22nd and
4211	4211	9 last day of the month during which the liability is incurred.
4212	4212	10 Each payment shall be in an amount equal to 22.5% of the
4213	4213	11 taxpayer's actual liability for the month or 25% of the
4214	4214	12 taxpayer's liability for the same calendar month of the
4215	4215	13 preceding year. The amount of the quarter monthly payments
4216	4216	14 shall be credited against the final tax liability of the
4217	4217	15 taxpayer's return for that month filed under this Section or
4218	4218	16 Section 2f, as the case may be. Once applicable, the
4219	4219	17 requirement of the making of quarter monthly payments to the
4220	4220	18 Department pursuant to this paragraph shall continue until the
4221	4221	19 taxpayer's average monthly prepaid tax collections during the
4222	4222	20 preceding 4 complete calendar quarters (excluding the month of
4223	4223	21 highest liability and the month of lowest liability) is less
4224	4224	22 than $19,000 or until such taxpayer's average monthly
4225	4225	23 liability to the Department as computed for each calendar
4226	4226	24 quarter of the 4 preceding complete calendar quarters is less
4227	4227	25 than $20,000. If any such quarter monthly payment is not paid
4228	4228	26 at the time or in the amount required, the taxpayer shall be
4229	4229
4230	4230
4231	4231
4232	4232
4233	4233
4234	4234	HB4071 - 111 - LRB103 32235 HLH 61432 b
4235	4235
4236	4236
4237	4237	HB4071- 112 -LRB103 32235 HLH 61432 b HB4071 - 112 - LRB103 32235 HLH 61432 b
4238	4238	HB4071 - 112 - LRB103 32235 HLH 61432 b
4239	4239	1 liable for penalties and interest on such difference, except
4240	4240	2 insofar as the taxpayer has previously made payments for that
4241	4241	3 month in excess of the minimum payments previously due.
4242	4242	4 If any payment provided for in this Section exceeds the
4243	4243	5 taxpayer's liabilities under this Act, the Use Tax Act, the
4244	4244	6 Service Occupation Tax Act and the Service Use Tax Act, as
4245	4245	7 shown on an original monthly return, the Department shall, if
4246	4246	8 requested by the taxpayer, issue to the taxpayer a credit
4247	4247	9 memorandum no later than 30 days after the date of payment. The
4248	4248	10 credit evidenced by such credit memorandum may be assigned by
4249	4249	11 the taxpayer to a similar taxpayer under this Act, the Use Tax
4250	4250	12 Act, the Service Occupation Tax Act or the Service Use Tax Act,
4251	4251	13 in accordance with reasonable rules and regulations to be
4252	4252	14 prescribed by the Department. If no such request is made, the
4253	4253	15 taxpayer may credit such excess payment against tax liability
4254	4254	16 subsequently to be remitted to the Department under this Act,
4255	4255	17 the Use Tax Act, the Service Occupation Tax Act or the Service
4256	4256	18 Use Tax Act, in accordance with reasonable rules and
4257	4257	19 regulations prescribed by the Department. If the Department
4258	4258	20 subsequently determined that all or any part of the credit
4259	4259	21 taken was not actually due to the taxpayer, the taxpayer's
4260	4260	22 2.1% and 1.75% vendor's discount shall be reduced by 2.1% or
4261	4261	23 1.75% of the difference between the credit taken and that
4262	4262	24 actually due, and that taxpayer shall be liable for penalties
4263	4263	25 and interest on such difference.
4264	4264	26 If a retailer of motor fuel is entitled to a credit under
4265	4265
4266	4266
4267	4267
4268	4268
4269	4269
4270	4270	HB4071 - 112 - LRB103 32235 HLH 61432 b
4271	4271
4272	4272
4273	4273	HB4071- 113 -LRB103 32235 HLH 61432 b HB4071 - 113 - LRB103 32235 HLH 61432 b
4274	4274	HB4071 - 113 - LRB103 32235 HLH 61432 b
4275	4275	1 Section 2d of this Act which exceeds the taxpayer's liability
4276	4276	2 to the Department under this Act for the month for which the
4277	4277	3 taxpayer is filing a return, the Department shall issue the
4278	4278	4 taxpayer a credit memorandum for the excess.
4279	4279	5 Beginning February 1, 2024, each month the Department
4280	4280	6 shall pay into the Working Families Fund an amount equal to any
4281	4281	7 net revenue realized for the preceding month as a result of the
4282	4282	8 limit on the vendor's discount of $1,000 annually, net of the
4283	4283	9 difference between 1.75% and the vendor's discount of 2%.
4284	4284	10 Beginning January 1, 1990, each month the Department shall
4285	4285	11 pay into the Local Government Tax Fund, a special fund in the
4286	4286	12 State treasury which is hereby created, the remaining net
4287	4287	13 revenue realized for the preceding month from the 1% tax
4288	4288	14 imposed under this Act.
4289	4289	15 Beginning January 1, 1990, each month the Department shall
4290	4290	16 pay into the County and Mass Transit District Fund, a special
4291	4291	17 fund in the State treasury which is hereby created, 4% of the
4292	4292	18 remaining net revenue realized for the preceding month from
4293	4293	19 the 6.25% general rate other than aviation fuel sold on or
4294	4294	20 after December 1, 2019. This exception for aviation fuel only
4295	4295	21 applies for so long as the revenue use requirements of 49
4296	4296	22 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
4297	4297	23 Beginning August 1, 2000, each month the Department shall
4298	4298	24 pay into the County and Mass Transit District Fund 20% of the
4299	4299	25 remaining net revenue realized for the preceding month from
4300	4300	26 the 1.25% rate on the selling price of motor fuel and gasohol.
4301	4301
4302	4302
4303	4303
4304	4304
4305	4305
4306	4306	HB4071 - 113 - LRB103 32235 HLH 61432 b
4307	4307
4308	4308
4309	4309	HB4071- 114 -LRB103 32235 HLH 61432 b HB4071 - 114 - LRB103 32235 HLH 61432 b
4310	4310	HB4071 - 114 - LRB103 32235 HLH 61432 b
4311	4311	1 If, in any month, the tax on sales tax holiday items, as
4312	4312	2 defined in Section 2-8, is imposed at the rate of 1.25%, then
4313	4313	3 the Department shall pay 20% of the remaining net revenue
4314	4314	4 realized for that month from the 1.25% rate on the selling
4315	4315	5 price of sales tax holiday items into the County and Mass
4316	4316	6 Transit District Fund.
4317	4317	7 Beginning January 1, 1990, each month the Department shall
4318	4318	8 pay into the Local Government Tax Fund 16% of the remaining net
4319	4319	9 revenue realized for the preceding month from the 6.25%
4320	4320	10 general rate on the selling price of tangible personal
4321	4321	11 property other than aviation fuel sold on or after December 1,
4322	4322	12 2019. This exception for aviation fuel only applies for so
4323	4323	13 long as the revenue use requirements of 49 U.S.C. 47107(b) and
4324	4324	14 49 U.S.C. 47133 are binding on the State.
4325	4325	15 For aviation fuel sold on or after December 1, 2019, each
4326	4326	16 month the Department shall pay into the State Aviation Program
4327	4327	17 Fund 20% of the remaining net revenue realized for the
4328	4328	18 preceding month from the 6.25% general rate on the selling
4329	4329	19 price of aviation fuel, less an amount estimated by the
4330	4330	20 Department to be required for refunds of the 20% portion of the
4331	4331	21 tax on aviation fuel under this Act, which amount shall be
4332	4332	22 deposited into the Aviation Fuel Sales Tax Refund Fund. The
4333	4333	23 Department shall only pay moneys into the State Aviation
4334	4334	24 Program Fund and the Aviation Fuel Sales Tax Refund Fund under
4335	4335	25 this Act for so long as the revenue use requirements of 49
4336	4336	26 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
4337	4337
4338	4338
4339	4339
4340	4340
4341	4341
4342	4342	HB4071 - 114 - LRB103 32235 HLH 61432 b
4343	4343
4344	4344
4345	4345	HB4071- 115 -LRB103 32235 HLH 61432 b HB4071 - 115 - LRB103 32235 HLH 61432 b
4346	4346	HB4071 - 115 - LRB103 32235 HLH 61432 b
4347	4347	1 Beginning August 1, 2000, each month the Department shall
4348	4348	2 pay into the Local Government Tax Fund 80% of the remaining net
4349	4349	3 revenue realized for the preceding month from the 1.25% rate
4350	4350	4 on the selling price of motor fuel and gasohol. If, in any
4351	4351	5 month, the tax on sales tax holiday items, as defined in
4352	4352	6 Section 2-8, is imposed at the rate of 1.25%, then the
4353	4353	7 Department shall pay 80% of the remaining net revenue realized
4354	4354	8 for that month from the 1.25% rate on the selling price of
4355	4355	9 sales tax holiday items into the Local Government Tax Fund.
4356	4356	10 Beginning October 1, 2009, each month the Department shall
4357	4357	11 pay into the Capital Projects Fund an amount that is equal to
4358	4358	12 an amount estimated by the Department to represent 80% of the
4359	4359	13 remaining net revenue realized for the preceding month from
4360	4360	14 the sale of candy, grooming and hygiene products, and soft
4361	4361	15 drinks that had been taxed at a rate of 1% prior to September
4362	4362	16 1, 2009 but that are now taxed at 6.25%.
4363	4363	17 Beginning July 1, 2011, each month the Department shall
4364	4364	18 pay into the Clean Air Act Permit Fund 80% of the remaining net
4365	4365	19 revenue realized for the preceding month from the 6.25%
4366	4366	20 general rate on the selling price of sorbents used in Illinois
4367	4367	21 in the process of sorbent injection as used to comply with the
4368	4368	22 Environmental Protection Act or the federal Clean Air Act, but
4369	4369	23 the total payment into the Clean Air Act Permit Fund under this
4370	4370	24 Act and the Use Tax Act shall not exceed $2,000,000 in any
4371	4371	25 fiscal year.
4372	4372	26 Beginning July 1, 2013, each month the Department shall
4373	4373
4374	4374
4375	4375
4376	4376
4377	4377
4378	4378	HB4071 - 115 - LRB103 32235 HLH 61432 b
4379	4379
4380	4380
4381	4381	HB4071- 116 -LRB103 32235 HLH 61432 b HB4071 - 116 - LRB103 32235 HLH 61432 b
4382	4382	HB4071 - 116 - LRB103 32235 HLH 61432 b
4383	4383	1 pay into the Underground Storage Tank Fund from the proceeds
4384	4384	2 collected under this Act, the Use Tax Act, the Service Use Tax
4385	4385	3 Act, and the Service Occupation Tax Act an amount equal to the
4386	4386	4 average monthly deficit in the Underground Storage Tank Fund
4387	4387	5 during the prior year, as certified annually by the Illinois
4388	4388	6 Environmental Protection Agency, but the total payment into
4389	4389	7 the Underground Storage Tank Fund under this Act, the Use Tax
4390	4390	8 Act, the Service Use Tax Act, and the Service Occupation Tax
4391	4391	9 Act shall not exceed $18,000,000 in any State fiscal year. As
4392	4392	10 used in this paragraph, the "average monthly deficit" shall be
4393	4393	11 equal to the difference between the average monthly claims for
4394	4394	12 payment by the fund and the average monthly revenues deposited
4395	4395	13 into the fund, excluding payments made pursuant to this
4396	4396	14 paragraph.
4397	4397	15 Beginning July 1, 2015, of the remainder of the moneys
4398	4398	16 received by the Department under the Use Tax Act, the Service
4399	4399	17 Use Tax Act, the Service Occupation Tax Act, and this Act, each
4400	4400	18 month the Department shall deposit $500,000 into the State
4401	4401	19 Crime Laboratory Fund.
4402	4402	20 Of the remainder of the moneys received by the Department
4403	4403	21 pursuant to this Act, (a) 1.75% thereof shall be paid into the
4404	4404	22 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
4405	4405	23 and after July 1, 1989, 3.8% thereof shall be paid into the
4406	4406	24 Build Illinois Fund; provided, however, that if in any fiscal
4407	4407	25 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
4408	4408	26 may be, of the moneys received by the Department and required
4409	4409
4410	4410
4411	4411
4412	4412
4413	4413
4414	4414	HB4071 - 116 - LRB103 32235 HLH 61432 b
4415	4415
4416	4416
4417	4417	HB4071- 117 -LRB103 32235 HLH 61432 b HB4071 - 117 - LRB103 32235 HLH 61432 b
4418	4418	HB4071 - 117 - LRB103 32235 HLH 61432 b
4419	4419	1 to be paid into the Build Illinois Fund pursuant to this Act,
4420	4420	2 Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
4421	4421	3 Act, and Section 9 of the Service Occupation Tax Act, such Acts
4422	4422	4 being hereinafter called the "Tax Acts" and such aggregate of
4423	4423	5 2.2% or 3.8%, as the case may be, of moneys being hereinafter
4424	4424	6 called the "Tax Act Amount", and (2) the amount transferred to
4425	4425	7 the Build Illinois Fund from the State and Local Sales Tax
4426	4426	8 Reform Fund shall be less than the Annual Specified Amount (as
4427	4427	9 hereinafter defined), an amount equal to the difference shall
4428	4428	10 be immediately paid into the Build Illinois Fund from other
4429	4429	11 moneys received by the Department pursuant to the Tax Acts;
4430	4430	12 the "Annual Specified Amount" means the amounts specified
4431	4431	13 below for fiscal years 1986 through 1993:
4432	4432	14Fiscal YearAnnual Specified Amount151986$54,800,000161987$76,650,000171988$80,480,000181989$88,510,000191990$115,330,000201991$145,470,000211992$182,730,000221993$206,520,000; 14 Fiscal Year Annual Specified Amount 15 1986 $54,800,000 16 1987 $76,650,000 17 1988 $80,480,000 18 1989 $88,510,000 19 1990 $115,330,000 20 1991 $145,470,000 21 1992 $182,730,000 22 1993 $206,520,000;
4433	4433	14 Fiscal Year Annual Specified Amount
4434	4434	15 1986 $54,800,000
4435	4435	16 1987 $76,650,000
4436	4436	17 1988 $80,480,000
4437	4437	18 1989 $88,510,000
4438	4438	19 1990 $115,330,000
4439	4439	20 1991 $145,470,000
4440	4440	21 1992 $182,730,000
4441	4441	22 1993 $206,520,000;
4442	4442	23 and means the Certified Annual Debt Service Requirement (as
4443	4443	24 defined in Section 13 of the Build Illinois Bond Act) or the
4444	4444	25 Tax Act Amount, whichever is greater, for fiscal year 1994 and
4445	4445	26 each fiscal year thereafter; and further provided, that if on
4446	4446
4447	4447
4448	4448
4449	4449
4450	4450
4451	4451	HB4071 - 117 - LRB103 32235 HLH 61432 b
4452	4452
4453	4453
4454	4454	14 Fiscal Year Annual Specified Amount
4455	4455	15 1986 $54,800,000
4456	4456	16 1987 $76,650,000
4457	4457	17 1988 $80,480,000
4458	4458	18 1989 $88,510,000
4459	4459	19 1990 $115,330,000
4460	4460	20 1991 $145,470,000
4461	4461	21 1992 $182,730,000
4462	4462	22 1993 $206,520,000;
4463	4463
4464	4464
4465	4465	HB4071- 118 -LRB103 32235 HLH 61432 b HB4071 - 118 - LRB103 32235 HLH 61432 b
4466	4466	HB4071 - 118 - LRB103 32235 HLH 61432 b
4467	4467	1 the last business day of any month the sum of (1) the Tax Act
4468	4468	2 Amount required to be deposited into the Build Illinois Bond
4469	4469	3 Account in the Build Illinois Fund during such month and (2)
4470	4470	4 the amount transferred to the Build Illinois Fund from the
4471	4471	5 State and Local Sales Tax Reform Fund shall have been less than
4472	4472	6 1/12 of the Annual Specified Amount, an amount equal to the
4473	4473	7 difference shall be immediately paid into the Build Illinois
4474	4474	8 Fund from other moneys received by the Department pursuant to
4475	4475	9 the Tax Acts; and, further provided, that in no event shall the
4476	4476	10 payments required under the preceding proviso result in
4477	4477	11 aggregate payments into the Build Illinois Fund pursuant to
4478	4478	12 this clause (b) for any fiscal year in excess of the greater of
4479	4479	13 (i) the Tax Act Amount or (ii) the Annual Specified Amount for
4480	4480	14 such fiscal year. The amounts payable into the Build Illinois
4481	4481	15 Fund under clause (b) of the first sentence in this paragraph
4482	4482	16 shall be payable only until such time as the aggregate amount
4483	4483	17 on deposit under each trust indenture securing Bonds issued
4484	4484	18 and outstanding pursuant to the Build Illinois Bond Act is
4485	4485	19 sufficient, taking into account any future investment income,
4486	4486	20 to fully provide, in accordance with such indenture, for the
4487	4487	21 defeasance of or the payment of the principal of, premium, if
4488	4488	22 any, and interest on the Bonds secured by such indenture and on
4489	4489	23 any Bonds expected to be issued thereafter and all fees and
4490	4490	24 costs payable with respect thereto, all as certified by the
4491	4491	25 Director of the Bureau of the Budget (now Governor's Office of
4492	4492	26 Management and Budget). If on the last business day of any
4493	4493
4494	4494
4495	4495
4496	4496
4497	4497
4498	4498	HB4071 - 118 - LRB103 32235 HLH 61432 b
4499	4499
4500	4500
4501	4501	HB4071- 119 -LRB103 32235 HLH 61432 b HB4071 - 119 - LRB103 32235 HLH 61432 b
4502	4502	HB4071 - 119 - LRB103 32235 HLH 61432 b
4503	4503	1 month in which Bonds are outstanding pursuant to the Build
4504	4504	2 Illinois Bond Act, the aggregate of moneys deposited in the
4505	4505	3 Build Illinois Bond Account in the Build Illinois Fund in such
4506	4506	4 month shall be less than the amount required to be transferred
4507	4507	5 in such month from the Build Illinois Bond Account to the Build
4508	4508	6 Illinois Bond Retirement and Interest Fund pursuant to Section
4509	4509	7 13 of the Build Illinois Bond Act, an amount equal to such
4510	4510	8 deficiency shall be immediately paid from other moneys
4511	4511	9 received by the Department pursuant to the Tax Acts to the
4512	4512	10 Build Illinois Fund; provided, however, that any amounts paid
4513	4513	11 to the Build Illinois Fund in any fiscal year pursuant to this
4514	4514	12 sentence shall be deemed to constitute payments pursuant to
4515	4515	13 clause (b) of the first sentence of this paragraph and shall
4516	4516	14 reduce the amount otherwise payable for such fiscal year
4517	4517	15 pursuant to that clause (b). The moneys received by the
4518	4518	16 Department pursuant to this Act and required to be deposited
4519	4519	17 into the Build Illinois Fund are subject to the pledge, claim
4520	4520	18 and charge set forth in Section 12 of the Build Illinois Bond
4521	4521	19 Act.
4522	4522	20 Subject to payment of amounts into the Build Illinois Fund
4523	4523	21 as provided in the preceding paragraph or in any amendment
4524	4524	22 thereto hereafter enacted, the following specified monthly
4525	4525	23 installment of the amount requested in the certificate of the
4526	4526	24 Chairman of the Metropolitan Pier and Exposition Authority
4527	4527	25 provided under Section 8.25f of the State Finance Act, but not
4528	4528	26 in excess of sums designated as "Total Deposit", shall be
4529	4529
4530	4530
4531	4531
4532	4532
4533	4533
4534	4534	HB4071 - 119 - LRB103 32235 HLH 61432 b
4535	4535
4536	4536
4537	4537	HB4071- 120 -LRB103 32235 HLH 61432 b HB4071 - 120 - LRB103 32235 HLH 61432 b
4538	4538	HB4071 - 120 - LRB103 32235 HLH 61432 b
4539	4539	1 deposited in the aggregate from collections under Section 9 of
4540	4540	2 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
4541	4541	3 9 of the Service Occupation Tax Act, and Section 3 of the
4542	4542	4 Retailers' Occupation Tax Act into the McCormick Place
4543	4543	5 Expansion Project Fund in the specified fiscal years.
4544	4544	6Fiscal YearTotal Deposit71993 $081994 53,000,00091995 58,000,000101996 61,000,000111997 64,000,000121998 68,000,000131999 71,000,000142000 75,000,000152001 80,000,000162002 93,000,000172003 99,000,000182004103,000,000192005108,000,000202006113,000,000212007119,000,000222008126,000,000232009132,000,000242010139,000,000252011146,000,000262012153,000,000 6 Fiscal Year Total Deposit 7 1993 $0 8 1994 53,000,000 9 1995 58,000,000 10 1996 61,000,000 11 1997 64,000,000 12 1998 68,000,000 13 1999 71,000,000 14 2000 75,000,000 15 2001 80,000,000 16 2002 93,000,000 17 2003 99,000,000 18 2004 103,000,000 19 2005 108,000,000 20 2006 113,000,000 21 2007 119,000,000 22 2008 126,000,000 23 2009 132,000,000 24 2010 139,000,000 25 2011 146,000,000 26 2012 153,000,000
4545	4545	6 Fiscal Year Total Deposit
4546	4546	7 1993 $0
4547	4547	8 1994 53,000,000
4548	4548	9 1995 58,000,000
4549	4549	10 1996 61,000,000
4550	4550	11 1997 64,000,000
4551	4551	12 1998 68,000,000
4552	4552	13 1999 71,000,000
4553	4553	14 2000 75,000,000
4554	4554	15 2001 80,000,000
4555	4555	16 2002 93,000,000
4556	4556	17 2003 99,000,000
4557	4557	18 2004 103,000,000
4558	4558	19 2005 108,000,000
4559	4559	20 2006 113,000,000
4560	4560	21 2007 119,000,000
4561	4561	22 2008 126,000,000
4562	4562	23 2009 132,000,000
4563	4563	24 2010 139,000,000
4564	4564	25 2011 146,000,000
4565	4565	26 2012 153,000,000
4566	4566
4567	4567
4568	4568
4569	4569
4570	4570
4571	4571	HB4071 - 120 - LRB103 32235 HLH 61432 b
4572	4572
4573	4573
4574	4574	6 Fiscal Year Total Deposit
4575	4575	7 1993 $0
4576	4576	8 1994 53,000,000
4577	4577	9 1995 58,000,000
4578	4578	10 1996 61,000,000
4579	4579	11 1997 64,000,000
4580	4580	12 1998 68,000,000
4581	4581	13 1999 71,000,000
4582	4582	14 2000 75,000,000
4583	4583	15 2001 80,000,000
4584	4584	16 2002 93,000,000
4585	4585	17 2003 99,000,000
4586	4586	18 2004 103,000,000
4587	4587	19 2005 108,000,000
4588	4588	20 2006 113,000,000
4589	4589	21 2007 119,000,000
4590	4590	22 2008 126,000,000
4591	4591	23 2009 132,000,000
4592	4592	24 2010 139,000,000
4593	4593	25 2011 146,000,000
4594	4594	26 2012 153,000,000
4595	4595
4596	4596
4597	4597	HB4071- 121 -LRB103 32235 HLH 61432 b HB4071 - 121 - LRB103 32235 HLH 61432 b
4598	4598	HB4071 - 121 - LRB103 32235 HLH 61432 b
4599	4599	12013161,000,00022014170,000,00032015179,000,00042016189,000,00052017199,000,00062018210,000,00072019221,000,00082020233,000,00092021300,000,000102022300,000,000112023300,000,000122024 300,000,000132025 300,000,000142026 300,000,000152027 375,000,000162028 375,000,000172029 375,000,000182030 375,000,000192031 375,000,000202032 375,000,000212033375,000,000222034375,000,000232035375,000,000242036450,000,00025and 26each fiscal year 1 2013 161,000,000 2 2014 170,000,000 3 2015 179,000,000 4 2016 189,000,000 5 2017 199,000,000 6 2018 210,000,000 7 2019 221,000,000 8 2020 233,000,000 9 2021 300,000,000 10 2022 300,000,000 11 2023 300,000,000 12 2024 300,000,000 13 2025 300,000,000 14 2026 300,000,000 15 2027 375,000,000 16 2028 375,000,000 17 2029 375,000,000 18 2030 375,000,000 19 2031 375,000,000 20 2032 375,000,000 21 2033 375,000,000 22 2034 375,000,000 23 2035 375,000,000 24 2036 450,000,000 25 and 26 each fiscal year
4600	4600	1 2013 161,000,000
4601	4601	2 2014 170,000,000
4602	4602	3 2015 179,000,000
4603	4603	4 2016 189,000,000
4604	4604	5 2017 199,000,000
4605	4605	6 2018 210,000,000
4606	4606	7 2019 221,000,000
4607	4607	8 2020 233,000,000
4608	4608	9 2021 300,000,000
4609	4609	10 2022 300,000,000
4610	4610	11 2023 300,000,000
4611	4611	12 2024 300,000,000
4612	4612	13 2025 300,000,000
4613	4613	14 2026 300,000,000
4614	4614	15 2027 375,000,000
4615	4615	16 2028 375,000,000
4616	4616	17 2029 375,000,000
4617	4617	18 2030 375,000,000
4618	4618	19 2031 375,000,000
4619	4619	20 2032 375,000,000
4620	4620	21 2033 375,000,000
4621	4621	22 2034 375,000,000
4622	4622	23 2035 375,000,000
4623	4623	24 2036 450,000,000
4624	4624	25 and
4625	4625	26 each fiscal year
4626	4626
4627	4627
4628	4628
4629	4629
4630	4630
4631	4631	HB4071 - 121 - LRB103 32235 HLH 61432 b
4632	4632
4633	4633	1 2013 161,000,000
4634	4634	2 2014 170,000,000
4635	4635	3 2015 179,000,000
4636	4636	4 2016 189,000,000
4637	4637	5 2017 199,000,000
4638	4638	6 2018 210,000,000
4639	4639	7 2019 221,000,000
4640	4640	8 2020 233,000,000
4641	4641	9 2021 300,000,000
4642	4642	10 2022 300,000,000
4643	4643	11 2023 300,000,000
4644	4644	12 2024 300,000,000
4645	4645	13 2025 300,000,000
4646	4646	14 2026 300,000,000
4647	4647	15 2027 375,000,000
4648	4648	16 2028 375,000,000
4649	4649	17 2029 375,000,000
4650	4650	18 2030 375,000,000
4651	4651	19 2031 375,000,000
4652	4652	20 2032 375,000,000
4653	4653	21 2033 375,000,000
4654	4654	22 2034 375,000,000
4655	4655	23 2035 375,000,000
4656	4656	24 2036 450,000,000
4657	4657	25 and
4658	4658	26 each fiscal year
4659	4659
4660	4660
4661	4661	HB4071- 122 -LRB103 32235 HLH 61432 b HB4071 - 122 - LRB103 32235 HLH 61432 b
4662	4662	HB4071 - 122 - LRB103 32235 HLH 61432 b
4663	4663	1thereafter that bonds 2are outstanding under 3Section 13.2 of the 4Metropolitan Pier and 5Exposition Authority Act, 6but not after fiscal year 2060. 1 thereafter that bonds 2 are outstanding under 3 Section 13.2 of the 4 Metropolitan Pier and 5 Exposition Authority Act, 6 but not after fiscal year 2060.
4664	4664	1 thereafter that bonds
4665	4665	2 are outstanding under
4666	4666	3 Section 13.2 of the
4667	4667	4 Metropolitan Pier and
4668	4668	5 Exposition Authority Act,
4669	4669	6 but not after fiscal year 2060.
4670	4670	7 Beginning July 20, 1993 and in each month of each fiscal
4671	4671	8 year thereafter, one-eighth of the amount requested in the
4672	4672	9 certificate of the Chairman of the Metropolitan Pier and
4673	4673	10 Exposition Authority for that fiscal year, less the amount
4674	4674	11 deposited into the McCormick Place Expansion Project Fund by
4675	4675	12 the State Treasurer in the respective month under subsection
4676	4676	13 (g) of Section 13 of the Metropolitan Pier and Exposition
4677	4677	14 Authority Act, plus cumulative deficiencies in the deposits
4678	4678	15 required under this Section for previous months and years,
4679	4679	16 shall be deposited into the McCormick Place Expansion Project
4680	4680	17 Fund, until the full amount requested for the fiscal year, but
4681	4681	18 not in excess of the amount specified above as "Total
4682	4682	19 Deposit", has been deposited.
4683	4683	20 Subject to payment of amounts into the Capital Projects
4684	4684	21 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
4685	4685	22 and the McCormick Place Expansion Project Fund pursuant to the
4686	4686	23 preceding paragraphs or in any amendments thereto hereafter
4687	4687	24 enacted, for aviation fuel sold on or after December 1, 2019,
4688	4688	25 the Department shall each month deposit into the Aviation Fuel
4689	4689	26 Sales Tax Refund Fund an amount estimated by the Department to
4690	4690
4691	4691
4692	4692
4693	4693
4694	4694
4695	4695	HB4071 - 122 - LRB103 32235 HLH 61432 b
4696	4696
4697	4697	1 thereafter that bonds
4698	4698	2 are outstanding under
4699	4699	3 Section 13.2 of the
4700	4700	4 Metropolitan Pier and
4701	4701	5 Exposition Authority Act,
4702	4702	6 but not after fiscal year 2060.
4703	4703
4704	4704
4705	4705	HB4071- 123 -LRB103 32235 HLH 61432 b HB4071 - 123 - LRB103 32235 HLH 61432 b
4706	4706	HB4071 - 123 - LRB103 32235 HLH 61432 b
4707	4707	1 be required for refunds of the 80% portion of the tax on
4708	4708	2 aviation fuel under this Act. The Department shall only
4709	4709	3 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
4710	4710	4 under this paragraph for so long as the revenue use
4711	4711	5 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
4712	4712	6 binding on the State.
4713	4713	7 Subject to payment of amounts into the Build Illinois Fund
4714	4714	8 and the McCormick Place Expansion Project Fund pursuant to the
4715	4715	9 preceding paragraphs or in any amendments thereto hereafter
4716	4716	10 enacted, beginning July 1, 1993 and ending on September 30,
4717	4717	11 2013, the Department shall each month pay into the Illinois
4718	4718	12 Tax Increment Fund 0.27% of 80% of the net revenue realized for
4719	4719	13 the preceding month from the 6.25% general rate on the selling
4720	4720	14 price of tangible personal property.
4721	4721	15 Subject to payment of amounts into the Build Illinois Fund
4722	4722	16 and the McCormick Place Expansion Project Fund pursuant to the
4723	4723	17 preceding paragraphs or in any amendments thereto hereafter
4724	4724	18 enacted, beginning with the receipt of the first report of
4725	4725	19 taxes paid by an eligible business and continuing for a
4726	4726	20 25-year period, the Department shall each month pay into the
4727	4727	21 Energy Infrastructure Fund 80% of the remaining net revenue
4728	4728	22 realized from the 6.25% general rate on the selling price of
4729	4729	23 Illinois-mined coal that was sold to an eligible business. For
4730	4730	24 purposes of this paragraph, the term "eligible business" means
4731	4731	25 a new electric generating facility certified pursuant to
4732	4732	26 Section 605-332 of the Department of Commerce and Economic
4733	4733
4734	4734
4735	4735
4736	4736
4737	4737
4738	4738	HB4071 - 123 - LRB103 32235 HLH 61432 b
4739	4739
4740	4740
4741	4741	HB4071- 124 -LRB103 32235 HLH 61432 b HB4071 - 124 - LRB103 32235 HLH 61432 b
4742	4742	HB4071 - 124 - LRB103 32235 HLH 61432 b
4743	4743	1 Opportunity Law of the Civil Administrative Code of Illinois.
4744	4744	2 Subject to payment of amounts into the Build Illinois
4745	4745	3 Fund, the McCormick Place Expansion Project Fund, the Illinois
4746	4746	4 Tax Increment Fund, and the Energy Infrastructure Fund
4747	4747	5 pursuant to the preceding paragraphs or in any amendments to
4748	4748	6 this Section hereafter enacted, beginning on the first day of
4749	4749	7 the first calendar month to occur on or after August 26, 2014
4750	4750	8 (the effective date of Public Act 98-1098), each month, from
4751	4751	9 the collections made under Section 9 of the Use Tax Act,
4752	4752	10 Section 9 of the Service Use Tax Act, Section 9 of the Service
4753	4753	11 Occupation Tax Act, and Section 3 of the Retailers' Occupation
4754	4754	12 Tax Act, the Department shall pay into the Tax Compliance and
4755	4755	13 Administration Fund, to be used, subject to appropriation, to
4756	4756	14 fund additional auditors and compliance personnel at the
4757	4757	15 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
4758	4758	16 the cash receipts collected during the preceding fiscal year
4759	4759	17 by the Audit Bureau of the Department under the Use Tax Act,
4760	4760	18 the Service Use Tax Act, the Service Occupation Tax Act, the
4761	4761	19 Retailers' Occupation Tax Act, and associated local occupation
4762	4762	20 and use taxes administered by the Department.
4763	4763	21 Subject to payments of amounts into the Build Illinois
4764	4764	22 Fund, the McCormick Place Expansion Project Fund, the Illinois
4765	4765	23 Tax Increment Fund, the Energy Infrastructure Fund, and the
4766	4766	24 Tax Compliance and Administration Fund as provided in this
4767	4767	25 Section, beginning on July 1, 2018 the Department shall pay
4768	4768	26 each month into the Downstate Public Transportation Fund the
4769	4769
4770	4770
4771	4771
4772	4772
4773	4773
4774	4774	HB4071 - 124 - LRB103 32235 HLH 61432 b
4775	4775
4776	4776
4777	4777	HB4071- 125 -LRB103 32235 HLH 61432 b HB4071 - 125 - LRB103 32235 HLH 61432 b
4778	4778	HB4071 - 125 - LRB103 32235 HLH 61432 b
4779	4779	1 moneys required to be so paid under Section 2-3 of the
4780	4780	2 Downstate Public Transportation Act.
4781	4781	3 Subject to successful execution and delivery of a
4782	4782	4 public-private agreement between the public agency and private
4783	4783	5 entity and completion of the civic build, beginning on July 1,
4784	4784	6 2023, of the remainder of the moneys received by the
4785	4785	7 Department under the Use Tax Act, the Service Use Tax Act, the
4786	4786	8 Service Occupation Tax Act, and this Act, the Department shall
4787	4787	9 deposit the following specified deposits in the aggregate from
4788	4788	10 collections under the Use Tax Act, the Service Use Tax Act, the
4789	4789	11 Service Occupation Tax Act, and the Retailers' Occupation Tax
4790	4790	12 Act, as required under Section 8.25g of the State Finance Act
4791	4791	13 for distribution consistent with the Public-Private
4792	4792	14 Partnership for Civic and Transit Infrastructure Project Act.
4793	4793	15 The moneys received by the Department pursuant to this Act and
4794	4794	16 required to be deposited into the Civic and Transit
4795	4795	17 Infrastructure Fund are subject to the pledge, claim and
4796	4796	18 charge set forth in Section 25-55 of the Public-Private
4797	4797	19 Partnership for Civic and Transit Infrastructure Project Act.
4798	4798	20 As used in this paragraph, "civic build", "private entity",
4799	4799	21 "public-private agreement", and "public agency" have the
4800	4800	22 meanings provided in Section 25-10 of the Public-Private
4801	4801	23 Partnership for Civic and Transit Infrastructure Project Act.
4802	4802	24 Fiscal Year.............................Total Deposit
4803	4803	25 2024.....................................$200,000,000
4804	4804	26 2025....................................$206,000,000
4805	4805
4806	4806
4807	4807
4808	4808
4809	4809
4810	4810	HB4071 - 125 - LRB103 32235 HLH 61432 b
4811	4811
4812	4812
4813	4813	HB4071- 126 -LRB103 32235 HLH 61432 b HB4071 - 126 - LRB103 32235 HLH 61432 b
4814	4814	HB4071 - 126 - LRB103 32235 HLH 61432 b
4815	4815	1 2026....................................$212,200,000
4816	4816	2 2027....................................$218,500,000
4817	4817	3 2028....................................$225,100,000
4818	4818	4 2029....................................$288,700,000
4819	4819	5 2030....................................$298,900,000
4820	4820	6 2031....................................$309,300,000
4821	4821	7 2032....................................$320,100,000
4822	4822	8 2033....................................$331,200,000
4823	4823	9 2034....................................$341,200,000
4824	4824	10 2035....................................$351,400,000
4825	4825	11 2036....................................$361,900,000
4826	4826	12 2037....................................$372,800,000
4827	4827	13 2038....................................$384,000,000
4828	4828	14 2039....................................$395,500,000
4829	4829	15 2040....................................$407,400,000
4830	4830	16 2041....................................$419,600,000
4831	4831	17 2042....................................$432,200,000
4832	4832	18 2043....................................$445,100,000
4833	4833	19 Beginning July 1, 2021 and until July 1, 2022, subject to
4834	4834	20 the payment of amounts into the County and Mass Transit
4835	4835	21 District Fund, the Local Government Tax Fund, the Build
4836	4836	22 Illinois Fund, the McCormick Place Expansion Project Fund, the
4837	4837	23 Illinois Tax Increment Fund, the Energy Infrastructure Fund,
4838	4838	24 and the Tax Compliance and Administration Fund as provided in
4839	4839	25 this Section, the Department shall pay each month into the
4840	4840	26 Road Fund the amount estimated to represent 16% of the
4841	4841
4842	4842
4843	4843
4844	4844
4845	4845
4846	4846	HB4071 - 126 - LRB103 32235 HLH 61432 b
4847	4847
4848	4848
4849	4849	HB4071- 127 -LRB103 32235 HLH 61432 b HB4071 - 127 - LRB103 32235 HLH 61432 b
4850	4850	HB4071 - 127 - LRB103 32235 HLH 61432 b
4851	4851	1 remaining net revenue realized from the taxes imposed on motor
4852	4852	2 fuel and gasohol. Beginning July 1, 2022 and until July 1,
4853	4853	3 2023, subject to the payment of amounts into the County and
4854	4854	4 Mass Transit District Fund, the Local Government Tax Fund, the
4855	4855	5 Build Illinois Fund, the McCormick Place Expansion Project
4856	4856	6 Fund, the Illinois Tax Increment Fund, the Energy
4857	4857	7 Infrastructure Fund, and the Tax Compliance and Administration
4858	4858	8 Fund as provided in this Section, the Department shall pay
4859	4859	9 each month into the Road Fund the amount estimated to
4860	4860	10 represent 32% of the remaining net revenue realized from the
4861	4861	11 taxes imposed on motor fuel and gasohol. Beginning July 1,
4862	4862	12 2023 and until July 1, 2024, subject to the payment of amounts
4863	4863	13 into the County and Mass Transit District Fund, the Local
4864	4864	14 Government Tax Fund, the Build Illinois Fund, the McCormick
4865	4865	15 Place Expansion Project Fund, the Illinois Tax Increment Fund,
4866	4866	16 the Energy Infrastructure Fund, and the Tax Compliance and
4867	4867	17 Administration Fund as provided in this Section, the
4868	4868	18 Department shall pay each month into the Road Fund the amount
4869	4869	19 estimated to represent 48% of the remaining net revenue
4870	4870	20 realized from the taxes imposed on motor fuel and gasohol.
4871	4871	21 Beginning July 1, 2024 and until July 1, 2025, subject to the
4872	4872	22 payment of amounts into the County and Mass Transit District
4873	4873	23 Fund, the Local Government Tax Fund, the Build Illinois Fund,
4874	4874	24 the McCormick Place Expansion Project Fund, the Illinois Tax
4875	4875	25 Increment Fund, the Energy Infrastructure Fund, and the Tax
4876	4876	26 Compliance and Administration Fund as provided in this
4877	4877
4878	4878
4879	4879
4880	4880
4881	4881
4882	4882	HB4071 - 127 - LRB103 32235 HLH 61432 b
4883	4883
4884	4884
4885	4885	HB4071- 128 -LRB103 32235 HLH 61432 b HB4071 - 128 - LRB103 32235 HLH 61432 b
4886	4886	HB4071 - 128 - LRB103 32235 HLH 61432 b
4887	4887	1 Section, the Department shall pay each month into the Road
4888	4888	2 Fund the amount estimated to represent 64% of the remaining
4889	4889	3 net revenue realized from the taxes imposed on motor fuel and
4890	4890	4 gasohol. Beginning on July 1, 2025, subject to the payment of
4891	4891	5 amounts into the County and Mass Transit District Fund, the
4892	4892	6 Local Government Tax Fund, the Build Illinois Fund, the
4893	4893	7 McCormick Place Expansion Project Fund, the Illinois Tax
4894	4894	8 Increment Fund, the Energy Infrastructure Fund, and the Tax
4895	4895	9 Compliance and Administration Fund as provided in this
4896	4896	10 Section, the Department shall pay each month into the Road
4897	4897	11 Fund the amount estimated to represent 80% of the remaining
4898	4898	12 net revenue realized from the taxes imposed on motor fuel and
4899	4899	13 gasohol. As used in this paragraph "motor fuel" has the
4900	4900	14 meaning given to that term in Section 1.1 of the Motor Fuel Tax
4901	4901	15 Law, and "gasohol" has the meaning given to that term in
4902	4902	16 Section 3-40 of the Use Tax Act.
4903	4903	17 Of the remainder of the moneys received by the Department
4904	4904	18 pursuant to this Act, 75% thereof shall be paid into the State
4905	4905	19 treasury Treasury and 25% shall be reserved in a special
4906	4906	20 account and used only for the transfer to the Common School
4907	4907	21 Fund as part of the monthly transfer from the General Revenue
4908	4908	22 Fund in accordance with Section 8a of the State Finance Act.
4909	4909	23 The Department may, upon separate written notice to a
4910	4910	24 taxpayer, require the taxpayer to prepare and file with the
4911	4911	25 Department on a form prescribed by the Department within not
4912	4912	26 less than 60 days after receipt of the notice an annual
4913	4913
4914	4914
4915	4915
4916	4916
4917	4917
4918	4918	HB4071 - 128 - LRB103 32235 HLH 61432 b
4919	4919
4920	4920
4921	4921	HB4071- 129 -LRB103 32235 HLH 61432 b HB4071 - 129 - LRB103 32235 HLH 61432 b
4922	4922	HB4071 - 129 - LRB103 32235 HLH 61432 b
4923	4923	1 information return for the tax year specified in the notice.
4924	4924	2 Such annual return to the Department shall include a statement
4925	4925	3 of gross receipts as shown by the retailer's last Federal
4926	4926	4 income tax return. If the total receipts of the business as
4927	4927	5 reported in the Federal income tax return do not agree with the
4928	4928	6 gross receipts reported to the Department of Revenue for the
4929	4929	7 same period, the retailer shall attach to his annual return a
4930	4930	8 schedule showing a reconciliation of the 2 amounts and the
4931	4931	9 reasons for the difference. The retailer's annual return to
4932	4932	10 the Department shall also disclose the cost of goods sold by
4933	4933	11 the retailer during the year covered by such return, opening
4934	4934	12 and closing inventories of such goods for such year, costs of
4935	4935	13 goods used from stock or taken from stock and given away by the
4936	4936	14 retailer during such year, payroll information of the
4937	4937	15 retailer's business during such year and any additional
4938	4938	16 reasonable information which the Department deems would be
4939	4939	17 helpful in determining the accuracy of the monthly, quarterly
4940	4940	18 or annual returns filed by such retailer as provided for in
4941	4941	19 this Section.
4942	4942	20 If the annual information return required by this Section
4943	4943	21 is not filed when and as required, the taxpayer shall be liable
4944	4944	22 as follows:
4945	4945	23 (i) Until January 1, 1994, the taxpayer shall be
4946	4946	24 liable for a penalty equal to 1/6 of 1% of the tax due from
4947	4947	25 such taxpayer under this Act during the period to be
4948	4948	26 covered by the annual return for each month or fraction of
4949	4949
4950	4950
4951	4951
4952	4952
4953	4953
4954	4954	HB4071 - 129 - LRB103 32235 HLH 61432 b
4955	4955
4956	4956
4957	4957	HB4071- 130 -LRB103 32235 HLH 61432 b HB4071 - 130 - LRB103 32235 HLH 61432 b
4958	4958	HB4071 - 130 - LRB103 32235 HLH 61432 b
4959	4959	1 a month until such return is filed as required, the
4960	4960	2 penalty to be assessed and collected in the same manner as
4961	4961	3 any other penalty provided for in this Act.
4962	4962	4 (ii) On and after January 1, 1994, the taxpayer shall
4963	4963	5 be liable for a penalty as described in Section 3-4 of the
4964	4964	6 Uniform Penalty and Interest Act.
4965	4965	7 The chief executive officer, proprietor, owner or highest
4966	4966	8 ranking manager shall sign the annual return to certify the
4967	4967	9 accuracy of the information contained therein. Any person who
4968	4968	10 willfully signs the annual return containing false or
4969	4969	11 inaccurate information shall be guilty of perjury and punished
4970	4970	12 accordingly. The annual return form prescribed by the
4971	4971	13 Department shall include a warning that the person signing the
4972	4972	14 return may be liable for perjury.
4973	4973	15 The provisions of this Section concerning the filing of an
4974	4974	16 annual information return do not apply to a retailer who is not
4975	4975	17 required to file an income tax return with the United States
4976	4976	18 Government.
4977	4977	19 As soon as possible after the first day of each month, upon
4978	4978	20 certification of the Department of Revenue, the Comptroller
4979	4979	21 shall order transferred and the Treasurer shall transfer from
4980	4980	22 the General Revenue Fund to the Motor Fuel Tax Fund an amount
4981	4981	23 equal to 1.7% of 80% of the net revenue realized under this Act
4982	4982	24 for the second preceding month. Beginning April 1, 2000, this
4983	4983	25 transfer is no longer required and shall not be made.
4984	4984	26 Net revenue realized for a month shall be the revenue
4985	4985
4986	4986
4987	4987
4988	4988
4989	4989
4990	4990	HB4071 - 130 - LRB103 32235 HLH 61432 b
4991	4991
4992	4992
4993	4993	HB4071- 131 -LRB103 32235 HLH 61432 b HB4071 - 131 - LRB103 32235 HLH 61432 b
4994	4994	HB4071 - 131 - LRB103 32235 HLH 61432 b
4995	4995	1 collected by the State pursuant to this Act, less the amount
4996	4996	2 paid out during that month as refunds to taxpayers for
4997	4997	3 overpayment of liability. Remaining net revenue means net
4998	4998	4 revenue minus any amount paid into the Working Families Fund
4999	4999	5 pursuant to this Section.
5000	5000	6 For greater simplicity of administration, manufacturers,
5001	5001	7 importers and wholesalers whose products are sold at retail in
5002	5002	8 Illinois by numerous retailers, and who wish to do so, may
5003	5003	9 assume the responsibility for accounting and paying to the
5004	5004	10 Department all tax accruing under this Act with respect to
5005	5005	11 such sales, if the retailers who are affected do not make
5006	5006	12 written objection to the Department to this arrangement.
5007	5007	13 Any person who promotes, organizes, provides retail
5008	5008	14 selling space for concessionaires or other types of sellers at
5009	5009	15 the Illinois State Fair, DuQuoin State Fair, county fairs,
5010	5010	16 local fairs, art shows, flea markets and similar exhibitions
5011	5011	17 or events, including any transient merchant as defined by
5012	5012	18 Section 2 of the Transient Merchant Act of 1987, is required to
5013	5013	19 file a report with the Department providing the name of the
5014	5014	20 merchant's business, the name of the person or persons engaged
5015	5015	21 in merchant's business, the permanent address and Illinois
5016	5016	22 Retailers Occupation Tax Registration Number of the merchant,
5017	5017	23 the dates and location of the event and other reasonable
5018	5018	24 information that the Department may require. The report must
5019	5019	25 be filed not later than the 20th day of the month next
5020	5020	26 following the month during which the event with retail sales
5021	5021
5022	5022
5023	5023
5024	5024
5025	5025
5026	5026	HB4071 - 131 - LRB103 32235 HLH 61432 b
5027	5027
5028	5028
5029	5029	HB4071- 132 -LRB103 32235 HLH 61432 b HB4071 - 132 - LRB103 32235 HLH 61432 b
5030	5030	HB4071 - 132 - LRB103 32235 HLH 61432 b
5031	5031	1 was held. Any person who fails to file a report required by
5032	5032	2 this Section commits a business offense and is subject to a
5033	5033	3 fine not to exceed $250.
5034	5034	4 Any person engaged in the business of selling tangible
5035	5035	5 personal property at retail as a concessionaire or other type
5036	5036	6 of seller at the Illinois State Fair, county fairs, art shows,
5037	5037	7 flea markets and similar exhibitions or events, or any
5038	5038	8 transient merchants, as defined by Section 2 of the Transient
5039	5039	9 Merchant Act of 1987, may be required to make a daily report of
5040	5040	10 the amount of such sales to the Department and to make a daily
5041	5041	11 payment of the full amount of tax due. The Department shall
5042	5042	12 impose this requirement when it finds that there is a
5043	5043	13 significant risk of loss of revenue to the State at such an
5044	5044	14 exhibition or event. Such a finding shall be based on evidence
5045	5045	15 that a substantial number of concessionaires or other sellers
5046	5046	16 who are not residents of Illinois will be engaging in the
5047	5047	17 business of selling tangible personal property at retail at
5048	5048	18 the exhibition or event, or other evidence of a significant
5049	5049	19 risk of loss of revenue to the State. The Department shall
5050	5050	20 notify concessionaires and other sellers affected by the
5051	5051	21 imposition of this requirement. In the absence of notification
5052	5052	22 by the Department, the concessionaires and other sellers shall
5053	5053	23 file their returns as otherwise required in this Section.
5054	5054	24 (Source: P.A. 101-10, Article 15, Section 15-25, eff. 6-5-19;
5055	5055	25 101-10, Article 25, Section 25-120, eff. 6-5-19; 101-27, eff.
5056	5056	26 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
5057	5057
5058	5058
5059	5059
5060	5060
5061	5061
5062	5062	HB4071 - 132 - LRB103 32235 HLH 61432 b
5063	5063
5064	5064
5065	5065	HB4071- 133 -LRB103 32235 HLH 61432 b HB4071 - 133 - LRB103 32235 HLH 61432 b
5066	5066	HB4071 - 133 - LRB103 32235 HLH 61432 b
5067	5067	1 101-636, eff. 6-10-20; 102-634, eff. 8-27-21; 102-700, Article
5068	5068	2 60, Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
5069	5069	3 65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
5070	5070	4 1-1-23; revised 12-13-22.)
5071	5071	5 Section 30. The Cigarette Tax Act is amended by changing
5072	5072	6 Section 2 as follows:
5073	5073	7 (35 ILCS 130/2) (from Ch. 120, par. 453.2)
5074	5074	8 Sec. 2. Tax imposed; rate; collection, payment, and
5075	5075	9 distribution; discount.
5076	5076	10 (a) Beginning on July 1, 2019, in place of the aggregate
5077	5077	11 tax rate of 99 mills previously imposed by this Act, a tax is
5078	5078	12 imposed upon any person engaged in business as a retailer of
5079	5079	13 cigarettes at the rate of 149 mills per cigarette sold or
5080	5080	14 otherwise disposed of in the course of such business in this
5081	5081	15 State.
5082	5082	16 (b) The payment of such taxes shall be evidenced by a stamp
5083	5083	17 affixed to each original package of cigarettes, or an
5084	5084	18 authorized substitute for such stamp imprinted on each
5085	5085	19 original package of such cigarettes underneath the sealed
5086	5086	20 transparent outside wrapper of such original package, as
5087	5087	21 hereinafter provided. However, such taxes are not imposed upon
5088	5088	22 any activity in such business in interstate commerce or
5089	5089	23 otherwise, which activity may not under the Constitution and
5090	5090	24 statutes of the United States be made the subject of taxation
5091	5091
5092	5092
5093	5093
5094	5094
5095	5095
5096	5096	HB4071 - 133 - LRB103 32235 HLH 61432 b
5097	5097
5098	5098
5099	5099	HB4071- 134 -LRB103 32235 HLH 61432 b HB4071 - 134 - LRB103 32235 HLH 61432 b
5100	5100	HB4071 - 134 - LRB103 32235 HLH 61432 b
5101	5101	1 by this State.
5102	5102	2 Beginning February 1, 2024, each month the Department
5103	5103	3 shall pay into the Working Families Fund an amount equal to any
5104	5104	4 net revenue realized for the preceding month as a result of
5105	5105	5 changes in this amendatory Act of the 103rd General Assembly
5106	5106	6 to the discount allowed to distributors under this Act and the
5107	5107	7 Cigarette Use Tax Act.
5108	5108	8 Out of the 149 mills per cigarette tax imposed by
5109	5109	9 subsection (a), net of any revenues paid into the Working
5110	5110	10 Families Fund, the revenues received from 4 mills shall be
5111	5111	11 paid into the Common School Fund each month, not to exceed
5112	5112	12 $9,000,000 per month. Out of the 149 mills per cigarette tax
5113	5113	13 imposed by subsection (a), net of any revenues paid into the
5114	5114	14 Working Families Fund, all of the revenues received from 7
5115	5115	15 mills shall be paid into the Common School Fund each month. Out
5116	5116	16 of the 149 mills per cigarette tax imposed by subsection (a),
5117	5117	17 net of any revenues paid into the Working Families Fund, 50
5118	5118	18 mills per cigarette each month shall be paid into the
5119	5119	19 Healthcare Provider Relief Fund.
5120	5120	20 Beginning on July 1, 2006, all of the moneys received by
5121	5121	21 the Department of Revenue pursuant to this Act and the
5122	5122	22 Cigarette Use Tax Act, other than the moneys that are
5123	5123	23 dedicated to Working Families Fund or the Common School Fund
5124	5124	24 and, beginning on the effective date of this amendatory Act of
5125	5125	25 the 97th General Assembly, other than the moneys from the
5126	5126	26 additional taxes imposed by this amendatory Act of the 97th
5127	5127
5128	5128
5129	5129
5130	5130
5131	5131
5132	5132	HB4071 - 134 - LRB103 32235 HLH 61432 b
5133	5133
5134	5134
5135	5135	HB4071- 135 -LRB103 32235 HLH 61432 b HB4071 - 135 - LRB103 32235 HLH 61432 b
5136	5136	HB4071 - 135 - LRB103 32235 HLH 61432 b
5137	5137	1 General Assembly that must be paid each month into the
5138	5138	2 Healthcare Provider Relief Fund, and other than the moneys
5139	5139	3 from the additional taxes imposed by this amendatory Act of
5140	5140	4 the 101st General Assembly that must be paid each month under
5141	5141	5 subsection (c), shall be distributed each month as follows:
5142	5142	6 first, there shall be paid into the General Revenue Fund an
5143	5143	7 amount that, when added to the amount paid into the Common
5144	5144	8 School Fund for that month, equals $29,200,000; then, from the
5145	5145	9 moneys remaining, if any amounts required to be paid into the
5146	5146	10 General Revenue Fund in previous months remain unpaid, those
5147	5147	11 amounts shall be paid into the General Revenue Fund; then from
5148	5148	12 the moneys remaining, $5,000,000 per month shall be paid into
5149	5149	13 the School Infrastructure Fund; then, if any amounts required
5150	5150	14 to be paid into the School Infrastructure Fund in previous
5151	5151	15 months remain unpaid, those amounts shall be paid into the
5152	5152	16 School Infrastructure Fund; then the moneys remaining, if any,
5153	5153	17 shall be paid into the Long-Term Care Provider Fund.
5154	5154	18 (c) Beginning on July 1, 2019, all of the moneys from the
5155	5155	19 additional taxes imposed by Public Act 101-31, except for
5156	5156	20 moneys received from the tax on electronic cigarettes,
5157	5157	21 received by the Department of Revenue pursuant to this Act,
5158	5158	22 the Cigarette Use Tax Act, and the Tobacco Products Tax Act of
5159	5159	23 1995 shall be distributed each month into the Capital Projects
5160	5160	24 Fund.
5161	5161	25 (d) Except for moneys received from the additional taxes
5162	5162	26 imposed by Public Act 101-31, moneys collected from the tax
5163	5163
5164	5164
5165	5165
5166	5166
5167	5167
5168	5168	HB4071 - 135 - LRB103 32235 HLH 61432 b
5169	5169
5170	5170
5171	5171	HB4071- 136 -LRB103 32235 HLH 61432 b HB4071 - 136 - LRB103 32235 HLH 61432 b
5172	5172	HB4071 - 136 - LRB103 32235 HLH 61432 b
5173	5173	1 imposed on little cigars under Section 10-10 of the Tobacco
5174	5174	2 Products Tax Act of 1995 shall be included with the moneys
5175	5175	3 collected under the Cigarette Tax Act and the Cigarette Use
5176	5176	4 Tax Act when making distributions to the Common School Fund,
5177	5177	5 the Healthcare Provider Relief Fund, the General Revenue Fund,
5178	5178	6 the School Infrastructure Fund, and the Long-Term Care
5179	5179	7 Provider Fund under this Section.
5180	5180	8 (e) If the tax imposed herein terminates or has
5181	5181	9 terminated, distributors who have bought stamps while such tax
5182	5182	10 was in effect and who therefore paid such tax, but who can
5183	5183	11 show, to the Department's satisfaction, that they sold the
5184	5184	12 cigarettes to which they affixed such stamps after such tax
5185	5185	13 had terminated and did not recover the tax or its equivalent
5186	5186	14 from purchasers, shall be allowed by the Department to take
5187	5187	15 credit for such absorbed tax against subsequent tax stamp
5188	5188	16 purchases from the Department by such distributor.
5189	5189	17 (f) The impact of the tax levied by this Act is imposed
5190	5190	18 upon the retailer and shall be prepaid or pre-collected by the
5191	5191	19 distributor for the purpose of convenience and facility only,
5192	5192	20 and the amount of the tax shall be added to the price of the
5193	5193	21 cigarettes sold by such distributor. Collection of the tax
5194	5194	22 shall be evidenced by a stamp or stamps affixed to each
5195	5195	23 original package of cigarettes, as hereinafter provided. Any
5196	5196	24 distributor who purchases stamps may credit any excess
5197	5197	25 payments verified by the Department against amounts
5198	5198	26 subsequently due for the purchase of additional stamps, until
5199	5199
5200	5200
5201	5201
5202	5202
5203	5203
5204	5204	HB4071 - 136 - LRB103 32235 HLH 61432 b
5205	5205
5206	5206
5207	5207	HB4071- 137 -LRB103 32235 HLH 61432 b HB4071 - 137 - LRB103 32235 HLH 61432 b
5208	5208	HB4071 - 137 - LRB103 32235 HLH 61432 b
5209	5209	1 such time as no excess payment remains.
5210	5210	2 (g) Each distributor shall collect the tax from the
5211	5211	3 retailer at or before the time of the sale, shall affix the
5212	5212	4 stamps as hereinafter required, and shall remit the tax
5213	5213	5 collected from retailers to the Department, as hereinafter
5214	5214	6 provided. Any distributor who fails to properly collect and
5215	5215	7 pay the tax imposed by this Act shall be liable for the tax.
5216	5216	8 (h) Any distributor having cigarettes in his or her
5217	5217	9 possession on July 1, 2019 to which tax stamps have been
5218	5218	10 affixed, and any distributor having stamps in his or her
5219	5219	11 possession on July 1, 2019 that have not been affixed to
5220	5220	12 packages of cigarettes before July 1, 2019, is required to pay
5221	5221	13 the additional tax that begins on July 1, 2019 imposed by this
5222	5222	14 amendatory Act of the 101st General Assembly to the extent
5223	5223	15 that the volume of affixed and unaffixed stamps in the
5224	5224	16 distributor's possession on July 1, 2019 exceeds the average
5225	5225	17 monthly volume of cigarette stamps purchased by the
5226	5226	18 distributor in calendar year 2018. This payment, less the
5227	5227	19 discount provided in subsection (l), is due when the
5228	5228	20 distributor first makes a purchase of cigarette stamps on or
5229	5229	21 after July 1, 2019 or on the first due date of a return under
5230	5230	22 this Act occurring on or after July 1, 2019, whichever occurs
5231	5231	23 first. Those distributors may elect to pay the additional tax
5232	5232	24 on packages of cigarettes to which stamps have been affixed
5233	5233	25 and on any stamps in the distributor's possession that have
5234	5234	26 not been affixed to packages of cigarettes in their possession
5235	5235
5236	5236
5237	5237
5238	5238
5239	5239
5240	5240	HB4071 - 137 - LRB103 32235 HLH 61432 b
5241	5241
5242	5242
5243	5243	HB4071- 138 -LRB103 32235 HLH 61432 b HB4071 - 138 - LRB103 32235 HLH 61432 b
5244	5244	HB4071 - 138 - LRB103 32235 HLH 61432 b
5245	5245	1 on July 1, 2019 over a period not to exceed 12 months from the
5246	5246	2 due date of the additional tax by notifying the Department in
5247	5247	3 writing. The first payment for distributors making such
5248	5248	4 election is due when the distributor first makes a purchase of
5249	5249	5 cigarette tax stamps on or after July 1, 2019 or on the first
5250	5250	6 due date of a return under this Act occurring on or after July
5251	5251	7 1, 2019, whichever occurs first. Distributors making such an
5252	5252	8 election are not entitled to take the discount provided in
5253	5253	9 subsection (l) on such payments.
5254	5254	10 (i) Any retailer having cigarettes in its possession on
5255	5255	11 July 1, 2019 to which tax stamps have been affixed is not
5256	5256	12 required to pay the additional tax that begins on July 1, 2019
5257	5257	13 imposed by this amendatory Act of the 101st General Assembly
5258	5258	14 on those stamped cigarettes.
5259	5259	15 (j) Distributors making sales of cigarettes to secondary
5260	5260	16 distributors shall add the amount of the tax to the price of
5261	5261	17 the cigarettes sold by the distributors. Secondary
5262	5262	18 distributors making sales of cigarettes to retailers shall
5263	5263	19 include the amount of the tax in the price of the cigarettes
5264	5264	20 sold to retailers. The amount of tax shall not be less than the
5265	5265	21 amount of taxes imposed by the State and all local
5266	5266	22 jurisdictions. The amount of local taxes shall be calculated
5267	5267	23 based on the location of the retailer's place of business
5268	5268	24 shown on the retailer's certificate of registration or
5269	5269	25 sub-registration issued to the retailer pursuant to Section 2a
5270	5270	26 of the Retailers' Occupation Tax Act. The original packages of
5271	5271
5272	5272
5273	5273
5274	5274
5275	5275
5276	5276	HB4071 - 138 - LRB103 32235 HLH 61432 b
5277	5277
5278	5278
5279	5279	HB4071- 139 -LRB103 32235 HLH 61432 b HB4071 - 139 - LRB103 32235 HLH 61432 b
5280	5280	HB4071 - 139 - LRB103 32235 HLH 61432 b
5281	5281	1 cigarettes sold to the retailer shall bear all the required
5282	5282	2 stamps, or other indicia, for the taxes included in the price
5283	5283	3 of cigarettes.
5284	5284	4 (k) The amount of the Cigarette Tax imposed by this Act
5285	5285	5 shall be separately stated, apart from the price of the goods,
5286	5286	6 by distributors, manufacturer representatives, secondary
5287	5287	7 distributors, and retailers, in all bills and sales invoices.
5288	5288	8 (l) The distributor shall be required to collect the tax
5289	5289	9 provided under paragraph (a) hereof, and, to cover the costs
5290	5290	10 of such collection, shall be allowed a discount during any
5291	5291	11 year commencing July 1st and ending the following June 30th in
5292	5292	12 accordance with the schedule set out hereinbelow, which
5293	5293	13 discount shall be allowed at the time of purchase of the stamps
5294	5294	14 when purchase is required by this Act, or at the time when the
5295	5295	15 tax is remitted to the Department without the purchase of
5296	5296	16 stamps from the Department when that method of paying the tax
5297	5297	17 is required or authorized by this Act.
5298	5298	18 On and after December 1, 1985, and until January 1, 2024,
5299	5299	19 the a discount amount shall be equal to 1.75% of the amount of
5300	5300	20 the tax payable under this Act up to and including the first
5301	5301	21 $3,000,000 paid hereunder by such distributor to the
5302	5302	22 Department during any such year and 1.5% of the amount of any
5303	5303	23 additional tax paid hereunder by such distributor to the
5304	5304	24 Department during any such year shall apply. On and after
5305	5305	25 January 1, 2024, the discount amount shall be 2% of the tax
5306	5306	26 payable under this Act during the calendar year; however, on
5307	5307
5308	5308
5309	5309
5310	5310
5311	5311
5312	5312	HB4071 - 139 - LRB103 32235 HLH 61432 b
5313	5313
5314	5314
5315	5315	HB4071- 140 -LRB103 32235 HLH 61432 b HB4071 - 140 - LRB103 32235 HLH 61432 b
5316	5316	HB4071 - 140 - LRB103 32235 HLH 61432 b
5317	5317	1 and after January 1, 2024, in no event shall the discount
5318	5318	2 allowed to any distributor be less than $5 in any calendar year
5319	5319	3 or more than $1,000 in any calendar year.
5320	5320	4 Two or more distributors that use a common means of
5321	5321	5 affixing revenue tax stamps or that are owned or controlled by
5322	5322	6 the same interests shall be treated as a single distributor
5323	5323	7 for the purpose of computing the discount.
5324	5324	8 (m) The taxes herein imposed are in addition to all other
5325	5325	9 occupation or privilege taxes imposed by the State of
5326	5326	10 Illinois, or by any political subdivision thereof, or by any
5327	5327	11 municipal corporation.
5328	5328	12 (Source: P.A. 100-1171, eff. 1-4-19; 101-31, eff. 6-28-19;
5329	5329	13 101-604, eff. 12-13-19.)
5330	5330	14 Section 35. The Cigarette Use Tax Act is amended by
5331	5331	15 changing Section 3 as follows:
5332	5332	16 (35 ILCS 135/3) (from Ch. 120, par. 453.33)
5333	5333	17 Sec. 3. Stamp payment. The tax hereby imposed shall be
5334	5334	18 collected by a distributor maintaining a place of business in
5335	5335	19 this State or a distributor authorized by the Department
5336	5336	20 pursuant to Section 7 hereof to collect the tax, and the amount
5337	5337	21 of the tax shall be added to the price of the cigarettes sold
5338	5338	22 by such distributor. Collection of the tax shall be evidenced
5339	5339	23 by a stamp or stamps affixed to each original package of
5340	5340	24 cigarettes or by an authorized substitute for such stamp
5341	5341
5342	5342
5343	5343
5344	5344
5345	5345
5346	5346	HB4071 - 140 - LRB103 32235 HLH 61432 b
5347	5347
5348	5348
5349	5349	HB4071- 141 -LRB103 32235 HLH 61432 b HB4071 - 141 - LRB103 32235 HLH 61432 b
5350	5350	HB4071 - 141 - LRB103 32235 HLH 61432 b
5351	5351	1 imprinted on each original package of such cigarettes
5352	5352	2 underneath the sealed transparent outside wrapper of such
5353	5353	3 original package, except as hereinafter provided. Each
5354	5354	4 distributor who is required or authorized to collect the tax
5355	5355	5 herein imposed, before delivering or causing to be delivered
5356	5356	6 any original packages of cigarettes in this State to any
5357	5357	7 purchaser, shall firmly affix a proper stamp or stamps to each
5358	5358	8 such package, or (in the case of manufacturers of cigarettes
5359	5359	9 in original packages which are contained inside a sealed
5360	5360	10 transparent wrapper) shall imprint the required language on
5361	5361	11 the original package of cigarettes beneath such outside
5362	5362	12 wrapper as hereinafter provided. Such stamp or stamps need not
5363	5363	13 be affixed to the original package of any cigarettes with
5364	5364	14 respect to which the distributor is required to affix a like
5365	5365	15 stamp or stamps by virtue of the Cigarette Tax Act, however,
5366	5366	16 and no tax imprint need be placed underneath the sealed
5367	5367	17 transparent wrapper of an original package of cigarettes with
5368	5368	18 respect to which the distributor is required or authorized to
5369	5369	19 employ a like tax imprint by virtue of the Cigarette Tax Act.
5370	5370	20 Any distributor who purchases stamps may credit any excess
5371	5371	21 payments verified by the Department against amounts
5372	5372	22 subsequently due for the purchase of additional stamps, until
5373	5373	23 such time as no excess payment remains.
5374	5374	24 No stamp or imprint may be affixed to, or made upon, any
5375	5375	25 package of cigarettes unless that package complies with all
5376	5376	26 requirements of the federal Cigarette Labeling and Advertising
5377	5377
5378	5378
5379	5379
5380	5380
5381	5381
5382	5382	HB4071 - 141 - LRB103 32235 HLH 61432 b
5383	5383
5384	5384
5385	5385	HB4071- 142 -LRB103 32235 HLH 61432 b HB4071 - 142 - LRB103 32235 HLH 61432 b
5386	5386	HB4071 - 142 - LRB103 32235 HLH 61432 b
5387	5387	1 Act, 15 U.S.C. 1331 and following, for the placement of
5388	5388	2 labels, warnings, or any other information upon a package of
5389	5389	3 cigarettes that is sold within the United States. Under the
5390	5390	4 authority of Section 6, the Department shall revoke the
5391	5391	5 license of any distributor that is determined to have violated
5392	5392	6 this paragraph. A person may not affix a stamp on a package of
5393	5393	7 cigarettes, cigarette papers, wrappers, or tubes if that
5394	5394	8 individual package has been marked for export outside the
5395	5395	9 United States with a label or notice in compliance with
5396	5396	10 Section 290.185 of Title 27 of the Code of Federal
5397	5397	11 Regulations. It is not a defense to a proceeding for violation
5398	5398	12 of this paragraph that the label or notice has been removed,
5399	5399	13 mutilated, obliterated, or altered in any manner.
5400	5400	14 Only distributors licensed under this Act and
5401	5401	15 transporters, as defined in Section 9c of the Cigarette Tax
5402	5402	16 Act, may possess unstamped original packages of cigarettes.
5403	5403	17 Prior to shipment to an Illinois retailer or secondary
5404	5404	18 distributor, a stamp shall be applied to each original package
5405	5405	19 of cigarettes sold to the retailer or secondary distributor. A
5406	5406	20 distributor may apply a tax stamp only to an original package
5407	5407	21 of cigarettes purchased or obtained directly from an in-state
5408	5408	22 maker, manufacturer, or fabricator licensed as a distributor
5409	5409	23 under Section 4 of this Act or an out-of-state maker,
5410	5410	24 manufacturer, or fabricator holding a permit under Section 7
5411	5411	25 of this Act. A licensed distributor may ship or otherwise
5412	5412	26 cause to be delivered unstamped original packages of
5413	5413
5414	5414
5415	5415
5416	5416
5417	5417
5418	5418	HB4071 - 142 - LRB103 32235 HLH 61432 b
5419	5419
5420	5420
5421	5421	HB4071- 143 -LRB103 32235 HLH 61432 b HB4071 - 143 - LRB103 32235 HLH 61432 b
5422	5422	HB4071 - 143 - LRB103 32235 HLH 61432 b
5423	5423	1 cigarettes in, into, or from this State. A licensed
5424	5424	2 distributor may transport unstamped original packages of
5425	5425	3 cigarettes to a facility, wherever located, owned or
5426	5426	4 controlled by such distributor; however, a distributor may not
5427	5427	5 transport unstamped original packages of cigarettes to a
5428	5428	6 facility where retail sales of cigarettes take place or to a
5429	5429	7 facility where a secondary distributor makes sales for resale.
5430	5430	8 Any licensed distributor that ships or otherwise causes to be
5431	5431	9 delivered unstamped original packages of cigarettes into,
5432	5432	10 within, or from this State shall ensure that the invoice or
5433	5433	11 equivalent documentation and the bill of lading or freight
5434	5434	12 bill for the shipment identifies the true name and address of
5435	5435	13 the consignor or seller, the true name and address of the
5436	5436	14 consignee or purchaser, and the quantity by brand style of the
5437	5437	15 cigarettes so transported, provided that this Section shall
5438	5438	16 not be construed as to impose any requirement or liability
5439	5439	17 upon any common or contract carrier.
5440	5440	18 Distributors making sales of cigarettes to secondary
5441	5441	19 distributors shall add the amount of the tax to the price of
5442	5442	20 the cigarettes sold by the distributors. Secondary
5443	5443	21 distributors making sales of cigarettes to retailers shall
5444	5444	22 include the amount of the tax in the price of the cigarettes
5445	5445	23 sold to retailers. The amount of tax shall not be less than the
5446	5446	24 amount of taxes imposed by the State and all local
5447	5447	25 jurisdictions. The amount of local taxes shall be calculated
5448	5448	26 based on the location of the retailer's place of business
5449	5449
5450	5450
5451	5451
5452	5452
5453	5453
5454	5454	HB4071 - 143 - LRB103 32235 HLH 61432 b
5455	5455
5456	5456
5457	5457	HB4071- 144 -LRB103 32235 HLH 61432 b HB4071 - 144 - LRB103 32235 HLH 61432 b
5458	5458	HB4071 - 144 - LRB103 32235 HLH 61432 b
5459	5459	1 shown on the retailer's certificate of registration or
5460	5460	2 sub-registration issued to the retailer pursuant to Section 2a
5461	5461	3 of the Retailers' Occupation Tax Act. The original packages of
5462	5462	4 cigarettes sold by the retailer shall bear all the required
5463	5463	5 stamps, or other indicia, for the taxes included in the price
5464	5464	6 of cigarettes.
5465	5465	7 Stamps, when required hereunder, shall be purchased from
5466	5466	8 the Department, or any person authorized by the Department, by
5467	5467	9 distributors. On and after July 1, 2003, payment for such
5468	5468	10 stamps must be made by means of electronic funds transfer. The
5469	5469	11 Department may refuse to sell stamps to any person who does not
5470	5470	12 comply with the provisions of this Act. Beginning on June 6,
5471	5471	13 2002 and through June 30, 2002, persons holding valid licenses
5472	5472	14 as distributors may purchase cigarette tax stamps up to an
5473	5473	15 amount equal to 115% of the distributor's average monthly
5474	5474	16 cigarette tax stamp purchases over the 12 calendar months
5475	5475	17 prior to June 6, 2002.
5476	5476	18 Prior to December 1, 1985, the Department shall allow a
5477	5477	19 distributor 21 days in which to make final payment of the
5478	5478	20 amount to be paid for such stamps, by allowing the distributor
5479	5479	21 to make payment for the stamps at the time of purchasing them
5480	5480	22 with a draft which shall be in such form as the Department
5481	5481	23 prescribes, and which shall be payable within 21 days
5482	5482	24 thereafter: Provided that such distributor has filed with the
5483	5483	25 Department, and has received the Department's approval of, a
5484	5484	26 bond, which is in addition to the bond required under Section 4
5485	5485
5486	5486
5487	5487
5488	5488
5489	5489
5490	5490	HB4071 - 144 - LRB103 32235 HLH 61432 b
5491	5491
5492	5492
5493	5493	HB4071- 145 -LRB103 32235 HLH 61432 b HB4071 - 145 - LRB103 32235 HLH 61432 b
5494	5494	HB4071 - 145 - LRB103 32235 HLH 61432 b
5495	5495	1 of this Act, payable to the Department in an amount equal to
5496	5496	2 80% of such distributor's average monthly tax liability to the
5497	5497	3 Department under this Act during the preceding calendar year
5498	5498	4 or $500,000, whichever is less. The bond shall be joint and
5499	5499	5 several and shall be in the form of a surety company bond in
5500	5500	6 such form as the Department prescribes, or it may be in the
5501	5501	7 form of a bank certificate of deposit or bank letter of credit.
5502	5502	8 The bond shall be conditioned upon the distributor's payment
5503	5503	9 of the amount of any 21-day draft which the Department accepts
5504	5504	10 from that distributor for the delivery of stamps to that
5505	5505	11 distributor under this Act. The distributor's failure to pay
5506	5506	12 any such draft, when due, shall also make such distributor
5507	5507	13 automatically liable to the Department for a penalty equal to
5508	5508	14 25% of the amount of such draft.
5509	5509	15 On and after December 1, 1985 and until July 1, 2003, the
5510	5510	16 Department shall allow a distributor 30 days in which to make
5511	5511	17 final payment of the amount to be paid for such stamps, by
5512	5512	18 allowing the distributor to make payment for the stamps at the
5513	5513	19 time of purchasing them with a draft which shall be in such
5514	5514	20 form as the Department prescribes, and which shall be payable
5515	5515	21 within 30 days thereafter, and beginning on January 1, 2003
5516	5516	22 and thereafter, the draft shall be payable by means of
5517	5517	23 electronic funds transfer: Provided that such distributor has
5518	5518	24 filed with the Department, and has received the Department's
5519	5519	25 approval of, a bond, which is in addition to the bond required
5520	5520	26 under Section 4 of this Act, payable to the Department in an
5521	5521
5522	5522
5523	5523
5524	5524
5525	5525
5526	5526	HB4071 - 145 - LRB103 32235 HLH 61432 b
5527	5527
5528	5528
5529	5529	HB4071- 146 -LRB103 32235 HLH 61432 b HB4071 - 146 - LRB103 32235 HLH 61432 b
5530	5530	HB4071 - 146 - LRB103 32235 HLH 61432 b
5531	5531	1 amount equal to 150% of such distributor's average monthly tax
5532	5532	2 liability to the Department under this Act during the
5533	5533	3 preceding calendar year or $750,000, whichever is less, except
5534	5534	4 that as to bonds filed on or after January 1, 1987, such
5535	5535	5 additional bond shall be in an amount equal to 100% of such
5536	5536	6 distributor's average monthly tax liability under this Act
5537	5537	7 during the preceding calendar year or $750,000, whichever is
5538	5538	8 less. The bond shall be joint and several and shall be in the
5539	5539	9 form of a surety company bond in such form as the Department
5540	5540	10 prescribes, or it may be in the form of a bank certificate of
5541	5541	11 deposit or bank letter of credit. The bond shall be
5542	5542	12 conditioned upon the distributor's payment of the amount of
5543	5543	13 any 30-day draft which the Department accepts from that
5544	5544	14 distributor for the delivery of stamps to that distributor
5545	5545	15 under this Act. The distributor's failure to pay any such
5546	5546	16 draft, when due, shall also make such distributor
5547	5547	17 automatically liable to the Department for a penalty equal to
5548	5548	18 25% of the amount of such draft.
5549	5549	19 Every prior continuous compliance taxpayer shall be exempt
5550	5550	20 from all requirements under this Section concerning the
5551	5551	21 furnishing of such bond, as defined in this Section, as a
5552	5552	22 condition precedent to his being authorized to engage in the
5553	5553	23 business licensed under this Act. This exemption shall
5554	5554	24 continue for each such taxpayer until such time as he may be
5555	5555	25 determined by the Department to be delinquent in the filing of
5556	5556	26 any returns, or is determined by the Department (either
5557	5557
5558	5558
5559	5559
5560	5560
5561	5561
5562	5562	HB4071 - 146 - LRB103 32235 HLH 61432 b
5563	5563
5564	5564
5565	5565	HB4071- 147 -LRB103 32235 HLH 61432 b HB4071 - 147 - LRB103 32235 HLH 61432 b
5566	5566	HB4071 - 147 - LRB103 32235 HLH 61432 b
5567	5567	1 through the Department's issuance of a final assessment which
5568	5568	2 has become final under the Act, or by the taxpayer's filing of
5569	5569	3 a return which admits tax to be due that is not paid) to be
5570	5570	4 delinquent or deficient in the paying of any tax under this
5571	5571	5 Act, at which time that taxpayer shall become subject to the
5572	5572	6 bond requirements of this Section and, as a condition of being
5573	5573	7 allowed to continue to engage in the business licensed under
5574	5574	8 this Act, shall be required to furnish bond to the Department
5575	5575	9 in such form as provided in this Section. Such taxpayer shall
5576	5576	10 furnish such bond for a period of 2 years, after which, if the
5577	5577	11 taxpayer has not been delinquent in the filing of any returns,
5578	5578	12 or delinquent or deficient in the paying of any tax under this
5579	5579	13 Act, the Department may reinstate such person as a prior
5580	5580	14 continuance compliance taxpayer. Any taxpayer who fails to pay
5581	5581	15 an admitted or established liability under this Act may also
5582	5582	16 be required to post bond or other acceptable security with the
5583	5583	17 Department guaranteeing the payment of such admitted or
5584	5584	18 established liability.
5585	5585	19 Except as otherwise provided in this Section, any person
5586	5586	20 aggrieved by any decision of the Department under this Section
5587	5587	21 may, within the time allowed by law, protest and request a
5588	5588	22 hearing before the Department, whereupon the Department shall
5589	5589	23 give notice and shall hold a hearing in conformity with the
5590	5590	24 provisions of this Act and then issue its final administrative
5591	5591	25 decision in the matter to such person. Effective July 1, 2013,
5592	5592	26 protests concerning matters that are subject to the
5593	5593
5594	5594
5595	5595
5596	5596
5597	5597
5598	5598	HB4071 - 147 - LRB103 32235 HLH 61432 b
5599	5599
5600	5600
5601	5601	HB4071- 148 -LRB103 32235 HLH 61432 b HB4071 - 148 - LRB103 32235 HLH 61432 b
5602	5602	HB4071 - 148 - LRB103 32235 HLH 61432 b
5603	5603	1 jurisdiction of the Illinois Independent Tax Tribunal shall be
5604	5604	2 filed in accordance with the Illinois Independent Tax Tribunal
5605	5605	3 Act of 2012, and hearings concerning those matters shall be
5606	5606	4 held before the Tribunal in accordance with that Act. With
5607	5607	5 respect to protests filed with the Department prior to July 1,
5608	5608	6 2013 that would otherwise be subject to the jurisdiction of
5609	5609	7 the Illinois Independent Tax Tribunal, the person filing the
5610	5610	8 protest may elect to be subject to the provisions of the
5611	5611	9 Illinois Independent Tax Tribunal Act of 2012 at any time on or
5612	5612	10 after July 1, 2013, but not later than 30 days after the date
5613	5613	11 on which the protest was filed. If made, the election shall be
5614	5614	12 irrevocable. In the absence of such a protest filed within the
5615	5615	13 time allowed by law, the Department's decision shall become
5616	5616	14 final without any further determination being made or notice
5617	5617	15 given.
5618	5618	16 The Department shall discharge any surety and shall
5619	5619	17 release and return any bond or security deposited, assigned,
5620	5620	18 pledged, or otherwise provided to it by a taxpayer under this
5621	5621	19 Section within 30 days after:
5622	5622	20 (1) such Taxpayer becomes a prior continuous
5623	5623	21 compliance taxpayer; or
5624	5624	22 (2) such taxpayer has ceased to collect receipts on
5625	5625	23 which he is required to remit tax to the Department, has
5626	5626	24 filed a final tax return, and has paid to the Department an
5627	5627	25 amount sufficient to discharge his remaining tax liability
5628	5628	26 as determined by the Department under this Act. The
5629	5629
5630	5630
5631	5631
5632	5632
5633	5633
5634	5634	HB4071 - 148 - LRB103 32235 HLH 61432 b
5635	5635
5636	5636
5637	5637	HB4071- 149 -LRB103 32235 HLH 61432 b HB4071 - 149 - LRB103 32235 HLH 61432 b
5638	5638	HB4071 - 149 - LRB103 32235 HLH 61432 b
5639	5639	1 Department shall make a final determination of the
5640	5640	2 taxpayer's outstanding tax liability as expeditiously as
5641	5641	3 possible after his final tax return has been filed. If the
5642	5642	4 Department cannot make such final determination within 45
5643	5643	5 days after receiving the final tax return, within such
5644	5644	6 period it shall so notify the taxpayer, stating its
5645	5645	7 reasons therefor.
5646	5646	8 At the time of purchasing such stamps from the Department
5647	5647	9 when purchase is required by this Act, or at the time when the
5648	5648	10 tax which he has collected is remitted by a distributor to the
5649	5649	11 Department without the purchase of stamps from the Department
5650	5650	12 when that method of remitting the tax that has been collected
5651	5651	13 is required or authorized by this Act, the distributor shall
5652	5652	14 be allowed a discount during any year commencing July 1 and
5653	5653	15 ending the following June 30 in accordance with the schedule
5654	5654	16 set out hereinbelow, from the amount to be paid by him to the
5655	5655	17 Department for such stamps, or to be paid by him to the
5656	5656	18 Department on the basis of monthly remittances (as the case
5657	5657	19 may be), to cover the cost, to such distributor, of collecting
5658	5658	20 the tax herein imposed by affixing such stamps to the original
5659	5659	21 packages of cigarettes sold by such distributor or by placing
5660	5660	22 tax imprints underneath the sealed transparent wrapper of
5661	5661	23 original packages of cigarettes sold by such distributor (as
5662	5662	24 the case may be). : (1) Prior to December 1, 1985, a discount
5663	5663	25 equal to 1-2/3% of the amount of the tax up to and including
5664	5664	26 the first $700,000 paid hereunder by such distributor to the
5665	5665
5666	5666
5667	5667
5668	5668
5669	5669
5670	5670	HB4071 - 149 - LRB103 32235 HLH 61432 b
5671	5671
5672	5672
5673	5673	HB4071- 150 -LRB103 32235 HLH 61432 b HB4071 - 150 - LRB103 32235 HLH 61432 b
5674	5674	HB4071 - 150 - LRB103 32235 HLH 61432 b
5675	5675	1 Department during any such year; 1-1/3% of the next $700,000
5676	5676	2 of tax or any part thereof, paid hereunder by such distributor
5677	5677	3 to the Department during any such year; 1% of the next $700,000
5678	5678	4 of tax, or any part thereof, paid hereunder by such
5679	5679	5 distributor to the Department during any such year; and 2/3 of
5680	5680	6 1% of the amount of any additional tax paid hereunder by such
5681	5681	7 distributor to the Department during any such year or (2) On
5682	5682	8 and after December 1, 1985 and until January 1, 2024, a
5683	5683	9 discount equal to 1.75% of the amount of the tax payable under
5684	5684	10 this Act up to and including the first $3,000,000 paid
5685	5685	11 hereunder by such distributor to the Department during any
5686	5686	12 such year and 1.5% of the amount of any additional tax paid
5687	5687	13 hereunder by such distributor to the Department during any
5688	5688	14 such year. On and after January 1, 2024, the discount shall be
5689	5689	15 equal to 2% of the tax paid by the distributor to the
5690	5690	16 Department under this Act during the calendar year; however,
5691	5691	17 on and after January 1, 2024, in no event shall the discount
5692	5692	18 allowed to any distributor be less than $5 in any calendar year
5693	5693	19 or more than $1,000 in any calendar year.
5694	5694	20 Two or more distributors that use a common means of
5695	5695	21 affixing revenue tax stamps or that are owned or controlled by
5696	5696	22 the same interests shall be treated as a single distributor
5697	5697	23 for the purpose of computing the discount.
5698	5698	24 Cigarette manufacturers who are distributors under Section
5699	5699	25 7(a) of this Act, and who place their cigarettes in original
5700	5700	26 packages which are contained inside a sealed transparent
5701	5701
5702	5702
5703	5703
5704	5704
5705	5705
5706	5706	HB4071 - 150 - LRB103 32235 HLH 61432 b
5707	5707
5708	5708
5709	5709	HB4071- 151 -LRB103 32235 HLH 61432 b HB4071 - 151 - LRB103 32235 HLH 61432 b
5710	5710	HB4071 - 151 - LRB103 32235 HLH 61432 b
5711	5711	1 wrapper, shall be required to remit the tax which they are
5712	5712	2 required to collect under this Act to the Department by
5713	5713	3 remitting the amount thereof to the Department by the 5th day
5714	5714	4 of each month, covering cigarettes shipped or otherwise
5715	5715	5 delivered to points in Illinois to purchasers during the
5716	5716	6 preceding calendar month, but a distributor need not remit to
5717	5717	7 the Department the tax so collected by him from purchasers
5718	5718	8 under this Act to the extent to which such distributor is
5719	5719	9 required to remit the tax imposed by the Cigarette Tax Act to
5720	5720	10 the Department with respect to the same cigarettes. All taxes
5721	5721	11 upon cigarettes under this Act are a direct tax upon the retail
5722	5722	12 consumer and shall conclusively be presumed to be precollected
5723	5723	13 for the purpose of convenience and facility only. Cigarette
5724	5724	14 manufacturers that are distributors licensed under Section
5725	5725	15 7(a) of this Act and who place their cigarettes in original
5726	5726	16 packages which are contained inside a sealed transparent
5727	5727	17 wrapper, before delivering such cigarettes or causing such
5728	5728	18 cigarettes to be delivered in this State to purchasers, shall
5729	5729	19 evidence their obligation to collect and remit the tax due
5730	5730	20 with respect to such cigarettes by imprinting language to be
5731	5731	21 prescribed by the Department on each original package of such
5732	5732	22 cigarettes underneath the sealed transparent outside wrapper
5733	5733	23 of such original package, in such place thereon and in such
5734	5734	24 manner as the Department may prescribe; provided (as stated
5735	5735	25 hereinbefore) that this requirement does not apply when such
5736	5736	26 distributor is required or authorized by the Cigarette Tax Act
5737	5737
5738	5738
5739	5739
5740	5740
5741	5741
5742	5742	HB4071 - 151 - LRB103 32235 HLH 61432 b
5743	5743
5744	5744
5745	5745	HB4071- 152 -LRB103 32235 HLH 61432 b HB4071 - 152 - LRB103 32235 HLH 61432 b
5746	5746	HB4071 - 152 - LRB103 32235 HLH 61432 b
5747	5747	1 to place the tax imprint provided for in the last paragraph of
5748	5748	2 Section 3 of that Act underneath the sealed transparent
5749	5749	3 wrapper of such original package of cigarettes. Such imprinted
5750	5750	4 language shall acknowledge the manufacturer's collection and
5751	5751	5 payment of or liability for the tax imposed by this Act with
5752	5752	6 respect to such cigarettes.
5753	5753	7 The Department shall adopt the design or designs of the
5754	5754	8 tax stamps and shall procure the printing of such stamps in
5755	5755	9 such amounts and denominations as it deems necessary to
5756	5756	10 provide for the affixation of the proper amount of tax stamps
5757	5757	11 to each original package of cigarettes.
5758	5758	12 Where tax stamps are required, the Department may
5759	5759	13 authorize distributors to affix revenue tax stamps by
5760	5760	14 imprinting tax meter stamps upon original packages of
5761	5761	15 cigarettes. The Department shall adopt rules and regulations
5762	5762	16 relating to the imprinting of such tax meter stamps as will
5763	5763	17 result in payment of the proper taxes as herein imposed. No
5764	5764	18 distributor may affix revenue tax stamps to original packages
5765	5765	19 of cigarettes by imprinting meter stamps thereon unless such
5766	5766	20 distributor has first obtained permission from the Department
5767	5767	21 to employ this method of affixation. The Department shall
5768	5768	22 regulate the use of tax meters and may, to assure the proper
5769	5769	23 collection of the taxes imposed by this Act, revoke or suspend
5770	5770	24 the privilege, theretofore granted by the Department to any
5771	5771	25 distributor, to imprint tax meter stamps upon original
5772	5772	26 packages of cigarettes.
5773	5773
5774	5774
5775	5775
5776	5776
5777	5777
5778	5778	HB4071 - 152 - LRB103 32235 HLH 61432 b
5779	5779
5780	5780
5781	5781	HB4071- 153 -LRB103 32235 HLH 61432 b HB4071 - 153 - LRB103 32235 HLH 61432 b
5782	5782	HB4071 - 153 - LRB103 32235 HLH 61432 b
5783	5783	1 The tax hereby imposed and not paid pursuant to this
5784	5784	2 Section shall be paid to the Department directly by any person
5785	5785	3 using such cigarettes within this State, pursuant to Section
5786	5786	4 12 hereof.
5787	5787	5 A distributor shall not affix, or cause to be affixed, any
5788	5788	6 stamp or imprint to a package of cigarettes, as provided for in
5789	5789	7 this Section, if the tobacco product manufacturer, as defined
5790	5790	8 in Section 10 of the Tobacco Product Manufacturers' Escrow
5791	5791	9 Act, that made or sold the cigarettes has failed to become a
5792	5792	10 participating manufacturer, as defined in subdivision (a)(1)
5793	5793	11 of Section 15 of the Tobacco Product Manufacturers' Escrow
5794	5794	12 Act, or has failed to create a qualified escrow fund for any
5795	5795	13 cigarettes manufactured by the tobacco product manufacturer
5796	5796	14 and sold in this State or otherwise failed to bring itself into
5797	5797	15 compliance with subdivision (a)(2) of Section 15 of the
5798	5798	16 Tobacco Product Manufacturers' Escrow Act.
5799	5799	17 (Source: P.A. 100-1171, eff. 1-4-19.)
5800	5800	18 Section 40. The Hotel Operators' Occupation Tax Act is
5801	5801	19 amended by changing Section 6 as follows:
5802	5802	20 (35 ILCS 145/6) (from Ch. 120, par. 481b.36)
5803	5803	21 Sec. 6. Filing of returns and distribution of proceeds.
5804	5804	22 Except as provided hereinafter in this Section, on or before
5805	5805	23 the last day of each calendar month, every person engaged in
5806	5806	24 the business of renting, leasing or letting rooms in a hotel in
5807	5807
5808	5808
5809	5809
5810	5810
5811	5811
5812	5812	HB4071 - 153 - LRB103 32235 HLH 61432 b
5813	5813
5814	5814
5815	5815	HB4071- 154 -LRB103 32235 HLH 61432 b HB4071 - 154 - LRB103 32235 HLH 61432 b
5816	5816	HB4071 - 154 - LRB103 32235 HLH 61432 b
5817	5817	1 this State during the preceding calendar month shall file a
5818	5818	2 return with the Department, stating:
5819	5819	3 1. The name of the operator;
5820	5820	4 2. His residence address and the address of his
5821	5821	5 principal place of business and the address of the
5822	5822	6 principal place of business (if that is a different
5823	5823	7 address) from which he engages in the business of renting,
5824	5824	8 leasing or letting rooms in a hotel in this State;
5825	5825	9 3. Total amount of rental receipts received by him
5826	5826	10 during the preceding calendar month from renting, leasing
5827	5827	11 or letting rooms during such preceding calendar month;
5828	5828	12 4. Total amount of rental receipts received by him
5829	5829	13 during the preceding calendar month from renting, leasing
5830	5830	14 or letting rooms to permanent residents during such
5831	5831	15 preceding calendar month;
5832	5832	16 5. Total amount of other exclusions from gross rental
5833	5833	17 receipts allowed by this Act;
5834	5834	18 6. Gross rental receipts which were received by him
5835	5835	19 during the preceding calendar month and upon the basis of
5836	5836	20 which the tax is imposed;
5837	5837	21 7. The amount of tax due;
5838	5838	22 8. Such other reasonable information as the Department
5839	5839	23 may require.
5840	5840	24 If the operator's average monthly tax liability to the
5841	5841	25 Department does not exceed $200, the Department may authorize
5842	5842	26 his returns to be filed on a quarter annual basis, with the
5843	5843
5844	5844
5845	5845
5846	5846
5847	5847
5848	5848	HB4071 - 154 - LRB103 32235 HLH 61432 b
5849	5849
5850	5850
5851	5851	HB4071- 155 -LRB103 32235 HLH 61432 b HB4071 - 155 - LRB103 32235 HLH 61432 b
5852	5852	HB4071 - 155 - LRB103 32235 HLH 61432 b
5853	5853	1 return for January, February and March of a given year being
5854	5854	2 due by April 30 of such year; with the return for April, May
5855	5855	3 and June of a given year being due by July 31 of such year;
5856	5856	4 with the return for July, August and September of a given year
5857	5857	5 being due by October 31 of such year, and with the return for
5858	5858	6 October, November and December of a given year being due by
5859	5859	7 January 31 of the following year.
5860	5860	8 If the operator's average monthly tax liability to the
5861	5861	9 Department does not exceed $50, the Department may authorize
5862	5862	10 his returns to be filed on an annual basis, with the return for
5863	5863	11 a given year being due by January 31 of the following year.
5864	5864	12 Such quarter annual and annual returns, as to form and
5865	5865	13 substance, shall be subject to the same requirements as
5866	5866	14 monthly returns.
5867	5867	15 Notwithstanding any other provision in this Act concerning
5868	5868	16 the time within which an operator may file his return, in the
5869	5869	17 case of any operator who ceases to engage in a kind of business
5870	5870	18 which makes him responsible for filing returns under this Act,
5871	5871	19 such operator shall file a final return under this Act with the
5872	5872	20 Department not more than 1 month after discontinuing such
5873	5873	21 business.
5874	5874	22 Where the same person has more than 1 business registered
5875	5875	23 with the Department under separate registrations under this
5876	5876	24 Act, such person shall not file each return that is due as a
5877	5877	25 single return covering all such registered businesses, but
5878	5878	26 shall file separate returns for each such registered business.
5879	5879
5880	5880
5881	5881
5882	5882
5883	5883
5884	5884	HB4071 - 155 - LRB103 32235 HLH 61432 b
5885	5885
5886	5886
5887	5887	HB4071- 156 -LRB103 32235 HLH 61432 b HB4071 - 156 - LRB103 32235 HLH 61432 b
5888	5888	HB4071 - 156 - LRB103 32235 HLH 61432 b
5889	5889	1 In his return, the operator shall determine the value of
5890	5890	2 any consideration other than money received by him in
5891	5891	3 connection with the renting, leasing or letting of rooms in
5892	5892	4 the course of his business and he shall include such value in
5893	5893	5 his return. Such determination shall be subject to review and
5894	5894	6 revision by the Department in the manner hereinafter provided
5895	5895	7 for the correction of returns.
5896	5896	8 Where the operator is a corporation, the return filed on
5897	5897	9 behalf of such corporation shall be signed by the president,
5898	5898	10 vice-president, secretary or treasurer or by the properly
5899	5899	11 accredited agent of such corporation.
5900	5900	12 The person filing the return herein provided for shall, at
5901	5901	13 the time of filing such return, pay to the Department the
5902	5902	14 amount of tax herein imposed. The operator filing the return
5903	5903	15 under this Section shall, at the time of filing such return,
5904	5904	16 pay to the Department the amount of tax imposed by this Act
5905	5905	17 less the vendor discount amount a discount of 2.1% or $25 per
5906	5906	18 calendar year, whichever is greater, which is allowed to
5907	5907	19 reimburse the operator for the expenses incurred in keeping
5908	5908	20 records, preparing and filing returns, remitting the tax and
5909	5909	21 supplying data to the Department on request. Prior to January
5910	5910	22 1, 2024, the vendor discount amount shall be 2.1% or $25 per
5911	5911	23 calendar year, whichever is greater. On and after January 1,
5912	5912	24 2024, the vendor discount amount shall be 2% of the proceeds
5913	5913	25 collected during the calendar year; however, on and after
5914	5914	26 January 1, 2024, in no event shall the discount allowed to any
5915	5915
5916	5916
5917	5917
5918	5918
5919	5919
5920	5920	HB4071 - 156 - LRB103 32235 HLH 61432 b
5921	5921
5922	5922
5923	5923	HB4071- 157 -LRB103 32235 HLH 61432 b HB4071 - 157 - LRB103 32235 HLH 61432 b
5924	5924	HB4071 - 157 - LRB103 32235 HLH 61432 b
5925	5925	1 person be less than $5 in any calendar year or more than $1,000
5926	5926	2 in any calendar year.
5927	5927	3 If any payment provided for in this Section exceeds the
5928	5928	4 operator's liabilities under this Act, as shown on an original
5929	5929	5 return, the Department may authorize the operator to credit
5930	5930	6 such excess payment against liability subsequently to be
5931	5931	7 remitted to the Department under this Act, in accordance with
5932	5932	8 reasonable rules adopted by the Department. If the Department
5933	5933	9 subsequently determines that all or any part of the credit
5934	5934	10 taken was not actually due to the operator, the operator's
5935	5935	11 discount shall be reduced by an amount equal to the difference
5936	5936	12 between the discount as applied to the credit taken and that
5937	5937	13 actually due, and that operator shall be liable for penalties
5938	5938	14 and interest on such difference.
5939	5939	15 Beginning February 1, 2024, each month the Department
5940	5940	16 shall pay into the Working Families Fund an amount equal to any
5941	5941	17 net revenue realized for the preceding month as a result of the
5942	5942	18 limit on the vendor's discount of $1,000 annually and the
5943	5943	19 difference between the vendor's discount of 2% and 2.1%.
5944	5944	20 There shall be deposited in the Build Illinois Fund in the
5945	5945	21 State Treasury for each State fiscal year 40% of the amount of
5946	5946	22 total net proceeds from the tax imposed by subsection (a) of
5947	5947	23 Section 3 net of any such proceeds paid into the Working
5948	5948	24 Families Fund. Of the remaining 60% net of any such proceeds
5949	5949	25 paid into the Working Families Fund, $5,000,000 shall be
5950	5950	26 deposited in the Illinois Sports Facilities Fund and credited
5951	5951
5952	5952
5953	5953
5954	5954
5955	5955
5956	5956	HB4071 - 157 - LRB103 32235 HLH 61432 b
5957	5957
5958	5958
5959	5959	HB4071- 158 -LRB103 32235 HLH 61432 b HB4071 - 158 - LRB103 32235 HLH 61432 b
5960	5960	HB4071 - 158 - LRB103 32235 HLH 61432 b
5961	5961	1 to the Subsidy Account each fiscal year by making monthly
5962	5962	2 deposits in the amount of 1/8 of $5,000,000 plus cumulative
5963	5963	3 deficiencies in such deposits for prior months, and an
5964	5964	4 additional $8,000,000 shall be deposited in the Illinois
5965	5965	5 Sports Facilities Fund and credited to the Advance Account
5966	5966	6 each fiscal year by making monthly deposits in the amount of
5967	5967	7 1/8 of $8,000,000 plus any cumulative deficiencies in such
5968	5968	8 deposits for prior months; provided, that for fiscal years
5969	5969	9 ending after June 30, 2001, the amount to be so deposited into
5970	5970	10 the Illinois Sports Facilities Fund and credited to the
5971	5971	11 Advance Account each fiscal year shall be increased from
5972	5972	12 $8,000,000 to the then applicable Advance Amount and the
5973	5973	13 required monthly deposits beginning with July 2001 shall be in
5974	5974	14 the amount of 1/8 of the then applicable Advance Amount plus
5975	5975	15 any cumulative deficiencies in those deposits for prior
5976	5976	16 months. (The deposits of the additional $8,000,000 or the then
5977	5977	17 applicable Advance Amount, as applicable, during each fiscal
5978	5978	18 year shall be treated as advances of funds to the Illinois
5979	5979	19 Sports Facilities Authority for its corporate purposes to the
5980	5980	20 extent paid to the Authority or its trustee and shall be repaid
5981	5981	21 into the General Revenue Fund in the State Treasury by the
5982	5982	22 State Treasurer on behalf of the Authority pursuant to Section
5983	5983	23 19 of the Illinois Sports Facilities Authority Act, as
5984	5984	24 amended. If in any fiscal year the full amount of the then
5985	5985	25 applicable Advance Amount is not repaid into the General
5986	5986	26 Revenue Fund, then the deficiency shall be paid from the
5987	5987
5988	5988
5989	5989
5990	5990
5991	5991
5992	5992	HB4071 - 158 - LRB103 32235 HLH 61432 b
5993	5993
5994	5994
5995	5995	HB4071- 159 -LRB103 32235 HLH 61432 b HB4071 - 159 - LRB103 32235 HLH 61432 b
5996	5996	HB4071 - 159 - LRB103 32235 HLH 61432 b
5997	5997	1 amount in the Local Government Distributive Fund that would
5998	5998	2 otherwise be allocated to the City of Chicago under the State
5999	5999	3 Revenue Sharing Act.)
6000	6000	4 For purposes of the foregoing paragraph, the term "Advance
6001	6001	5 Amount" means, for fiscal year 2002, $22,179,000, and for
6002	6002	6 subsequent fiscal years through fiscal year 2033, 105.615% of
6003	6003	7 the Advance Amount for the immediately preceding fiscal year,
6004	6004	8 rounded up to the nearest $1,000.
6005	6005	9 Of the remaining 60% of the amount of total net proceeds
6006	6006	10 prior to August 1, 2011 from the tax imposed by subsection (a)
6007	6007	11 of Section 3 after all required deposits in the Illinois
6008	6008	12 Sports Facilities Fund, the amount equal to 8% of the net
6009	6009	13 revenue realized from this Act plus an amount equal to 8% of
6010	6010	14 the net revenue realized from any tax imposed under Section
6011	6011	15 4.05 of the Chicago World's Fair-1992 Authority Act during the
6012	6012	16 preceding month shall be deposited in the Local Tourism Fund
6013	6013	17 each month for purposes authorized by Section 605-705 of the
6014	6014	18 Department of Commerce and Economic Opportunity Law (20 ILCS
6015	6015	19 605/605-705). Of the remaining 60% of the amount of total net
6016	6016	20 proceeds less any such proceeds paid into the Working Families
6017	6017	21 Fund beginning on August 1, 2011 from the tax imposed by
6018	6018	22 subsection (a) of Section 3 after all required deposits in the
6019	6019	23 Illinois Sports Facilities Fund, an amount equal to 8% of the
6020	6020	24 net revenue realized from this Act plus an amount equal to 8%
6021	6021	25 of the net revenue realized from any tax imposed under Section
6022	6022	26 4.05 of the Chicago World's Fair-1992 Authority Act during the
6023	6023
6024	6024
6025	6025
6026	6026
6027	6027
6028	6028	HB4071 - 159 - LRB103 32235 HLH 61432 b
6029	6029
6030	6030
6031	6031	HB4071- 160 -LRB103 32235 HLH 61432 b HB4071 - 160 - LRB103 32235 HLH 61432 b
6032	6032	HB4071 - 160 - LRB103 32235 HLH 61432 b
6033	6033	1 preceding month shall be deposited as follows: 18% of such
6034	6034	2 amount shall be deposited into the Chicago Travel Industry
6035	6035	3 Promotion Fund for the purposes described in subsection (n) of
6036	6036	4 Section 5 of the Metropolitan Pier and Exposition Authority
6037	6037	5 Act and the remaining 82% of such amount shall be deposited
6038	6038	6 into the Local Tourism Fund each month for purposes authorized
6039	6039	7 by Section 605-705 of the Department of Commerce and Economic
6040	6040	8 Opportunity Law. Beginning on August 1, 1999 and ending on
6041	6041	9 July 31, 2011, an amount equal to 4.5% of the net revenue
6042	6042	10 realized from the Hotel Operators' Occupation Tax Act during
6043	6043	11 the preceding month shall be deposited into the International
6044	6044	12 Tourism Fund for the purposes authorized in Section 605-707 of
6045	6045	13 the Department of Commerce and Economic Opportunity Law.
6046	6046	14 Beginning on August 1, 2011, an amount equal to 4.5% of the net
6047	6047	15 revenue realized from this Act net of any such proceeds paid
6048	6048	16 into the Working Families Fund during the preceding month
6049	6049	17 shall be deposited as follows: 55% of such amount shall be
6050	6050	18 deposited into the Chicago Travel Industry Promotion Fund for
6051	6051	19 the purposes described in subsection (n) of Section 5 of the
6052	6052	20 Metropolitan Pier and Exposition Authority Act and the
6053	6053	21 remaining 45% of such amount deposited into the International
6054	6054	22 Tourism Fund for the purposes authorized in Section 605-707 of
6055	6055	23 the Department of Commerce and Economic Opportunity Law. "Net
6056	6056	24 revenue realized for a month" means the revenue collected by
6057	6057	25 the State under that Act during the previous month less the
6058	6058	26 amount paid out during that same month as refunds to taxpayers
6059	6059
6060	6060
6061	6061
6062	6062
6063	6063
6064	6064	HB4071 - 160 - LRB103 32235 HLH 61432 b
6065	6065
6066	6066
6067	6067	HB4071- 161 -LRB103 32235 HLH 61432 b HB4071 - 161 - LRB103 32235 HLH 61432 b
6068	6068	HB4071 - 161 - LRB103 32235 HLH 61432 b
6069	6069	1 for overpayment of liability under that Act.
6070	6070	2 After making all these deposits, all other proceeds of the
6071	6071	3 tax imposed under subsection (a) of Section 3 shall be
6072	6072	4 deposited in the Tourism Promotion Fund in the State Treasury.
6073	6073	5 All moneys received by the Department from the additional tax
6074	6074	6 imposed under subsection (b) of Section 3 net of any such
6075	6075	7 proceeds paid into the Working Families Fund shall be
6076	6076	8 deposited into the Build Illinois Fund in the State Treasury.
6077	6077	9 The Department may, upon separate written notice to a
6078	6078	10 taxpayer, require the taxpayer to prepare and file with the
6079	6079	11 Department on a form prescribed by the Department within not
6080	6080	12 less than 60 days after receipt of the notice an annual
6081	6081	13 information return for the tax year specified in the notice.
6082	6082	14 Such annual return to the Department shall include a statement
6083	6083	15 of gross receipts as shown by the operator's last State income
6084	6084	16 tax return. If the total receipts of the business as reported
6085	6085	17 in the State income tax return do not agree with the gross
6086	6086	18 receipts reported to the Department for the same period, the
6087	6087	19 operator shall attach to his annual information return a
6088	6088	20 schedule showing a reconciliation of the 2 amounts and the
6089	6089	21 reasons for the difference. The operator's annual information
6090	6090	22 return to the Department shall also disclose pay roll
6091	6091	23 information of the operator's business during the year covered
6092	6092	24 by such return and any additional reasonable information which
6093	6093	25 the Department deems would be helpful in determining the
6094	6094	26 accuracy of the monthly, quarterly or annual tax returns by
6095	6095
6096	6096
6097	6097
6098	6098
6099	6099
6100	6100	HB4071 - 161 - LRB103 32235 HLH 61432 b
6101	6101
6102	6102
6103	6103	HB4071- 162 -LRB103 32235 HLH 61432 b HB4071 - 162 - LRB103 32235 HLH 61432 b
6104	6104	HB4071 - 162 - LRB103 32235 HLH 61432 b
6105	6105	1 such operator as hereinbefore provided for in this Section.
6106	6106	2 If the annual information return required by this Section
6107	6107	3 is not filed when and as required the taxpayer shall be liable
6108	6108	4 for a penalty in an amount determined in accordance with
6109	6109	5 Section 3-4 of the Uniform Penalty and Interest Act until such
6110	6110	6 return is filed as required, the penalty to be assessed and
6111	6111	7 collected in the same manner as any other penalty provided for
6112	6112	8 in this Act.
6113	6113	9 The chief executive officer, proprietor, owner or highest
6114	6114	10 ranking manager shall sign the annual return to certify the
6115	6115	11 accuracy of the information contained therein. Any person who
6116	6116	12 willfully signs the annual return containing false or
6117	6117	13 inaccurate information shall be guilty of perjury and punished
6118	6118	14 accordingly. The annual return form prescribed by the
6119	6119	15 Department shall include a warning that the person signing the
6120	6120	16 return may be liable for perjury.
6121	6121	17 The foregoing portion of this Section concerning the
6122	6122	18 filing of an annual information return shall not apply to an
6123	6123	19 operator who is not required to file an income tax return with
6124	6124	20 the United States Government.
6125	6125	21 (Source: P.A. 102-16, eff. 6-17-21.)
6126	6126	22 Section 45. The Motor Fuel Tax Law is amended by changing
6127	6127	23 Sections 2b, 6, and 6a as follows:
6128	6128	24 (35 ILCS 505/2b) (from Ch. 120, par. 418b)
6129	6129
6130	6130
6131	6131
6132	6132
6133	6133
6134	6134	HB4071 - 162 - LRB103 32235 HLH 61432 b
6135	6135
6136	6136
6137	6137	HB4071- 163 -LRB103 32235 HLH 61432 b HB4071 - 163 - LRB103 32235 HLH 61432 b
6138	6138	HB4071 - 163 - LRB103 32235 HLH 61432 b
6139	6139	1 Sec. 2b. Receiver's monthly return. In addition to the tax
6140	6140	2 collection and reporting responsibilities imposed elsewhere in
6141	6141	3 this Act, a person who is required to pay the tax imposed by
6142	6142	4 Section 2a of this Act shall pay the tax to the Department by
6143	6143	5 return showing all fuel purchased, acquired or received and
6144	6144	6 sold, distributed or used during the preceding calendar month
6145	6145	7 including losses of fuel as the result of evaporation or
6146	6146	8 shrinkage due to temperature variations, and such other
6147	6147	9 reasonable information as the Department may require. Losses
6148	6148	10 of fuel as the result of evaporation or shrinkage due to
6149	6149	11 temperature variations may not exceed 1% of the total gallons
6150	6150	12 in storage at the beginning of the month, plus the receipts of
6151	6151	13 gallonage during the month, minus the gallonage remaining in
6152	6152	14 storage at the end of the month. Any loss reported that is in
6153	6153	15 excess of this amount shall be subject to the tax imposed by
6154	6154	16 Section 2a of this Law. On and after July 1, 2001, for each
6155	6155	17 6-month period January through June, net losses of fuel (for
6156	6156	18 each category of fuel that is required to be reported on a
6157	6157	19 return) as the result of evaporation or shrinkage due to
6158	6158	20 temperature variations may not exceed 1% of the total gallons
6159	6159	21 in storage at the beginning of each January, plus the receipts
6160	6160	22 of gallonage each January through June, minus the gallonage
6161	6161	23 remaining in storage at the end of each June. On and after July
6162	6162	24 1, 2001, for each 6-month period July through December, net
6163	6163	25 losses of fuel (for each category of fuel that is required to
6164	6164	26 be reported on a return) as the result of evaporation or
6165	6165
6166	6166
6167	6167
6168	6168
6169	6169
6170	6170	HB4071 - 163 - LRB103 32235 HLH 61432 b
6171	6171
6172	6172
6173	6173	HB4071- 164 -LRB103 32235 HLH 61432 b HB4071 - 164 - LRB103 32235 HLH 61432 b
6174	6174	HB4071 - 164 - LRB103 32235 HLH 61432 b
6175	6175	1 shrinkage due to temperature variations may not exceed 1% of
6176	6176	2 the total gallons in storage at the beginning of each July,
6177	6177	3 plus the receipts of gallonage each July through December,
6178	6178	4 minus the gallonage remaining in storage at the end of each
6179	6179	5 December. Any net loss reported that is in excess of this
6180	6180	6 amount shall be subject to the tax imposed by Section 2a of
6181	6181	7 this Law. For purposes of this Section, "net loss" means the
6182	6182	8 number of gallons gained through temperature variations minus
6183	6183	9 the number of gallons lost through temperature variations or
6184	6184	10 evaporation for each of the respective 6-month periods.
6185	6185	11 The return shall be prescribed by the Department and shall
6186	6186	12 be filed between the 1st and 20th days of each calendar month.
6187	6187	13 The Department may, in its discretion, combine the returns
6188	6188	14 filed under this Section, Section 5, and Section 5a of this
6189	6189	15 Act. The return must be accompanied by appropriate
6190	6190	16 computer-generated magnetic media supporting schedule data in
6191	6191	17 the format required by the Department, unless, as provided by
6192	6192	18 rule, the Department grants an exception upon petition of a
6193	6193	19 taxpayer. If the return is filed timely, the seller shall take
6194	6194	20 a discount of 2% through June 30, 2003 and 1.75% thereafter
6195	6195	21 which is allowed to reimburse the seller for the expenses
6196	6196	22 incurred in keeping records, preparing and filing returns,
6197	6197	23 collecting and remitting the tax and supplying data to the
6198	6198	24 Department on request. Prior to January 1, 2024, the vendor
6199	6199	25 discount amount shall be 1.75%. On and after January 1, 2024,
6200	6200	26 the vendor discount amount shall be 2% of the proceeds
6201	6201
6202	6202
6203	6203
6204	6204
6205	6205
6206	6206	HB4071 - 164 - LRB103 32235 HLH 61432 b
6207	6207
6208	6208
6209	6209	HB4071- 165 -LRB103 32235 HLH 61432 b HB4071 - 165 - LRB103 32235 HLH 61432 b
6210	6210	HB4071 - 165 - LRB103 32235 HLH 61432 b
6211	6211	1 collected during the calendar year; however, on and after
6212	6212	2 January 1, 2024, in no event shall the discount allowed to any
6213	6213	3 person be less than $5 in any calendar year or more than $1,000
6214	6214	4 in any calendar year. The discount, however, shall be
6215	6215	5 applicable only to the amount of payment which accompanies a
6216	6216	6 return that is filed timely in accordance with this Section.
6217	6217	7 The discount under this Section is not allowed for taxes paid
6218	6218	8 on aviation fuel that are subject to the revenue use
6219	6219	9 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133.
6220	6220	10 Beginning on January 1, 2020 and ending with returns due
6221	6221	11 on January 20, 2021, each person who is required to pay the tax
6222	6222	12 imposed under Section 2a of this Act on aviation fuel sold or
6223	6223	13 used in this State during the preceding calendar month shall,
6224	6224	14 instead of reporting and paying tax on aviation fuel as
6225	6225	15 otherwise required by this Section, report and pay such tax on
6226	6226	16 a separate aviation fuel tax return or a separate line on the
6227	6227	17 return. The requirements related to the return shall be as
6228	6228	18 otherwise provided in this Section. Notwithstanding any other
6229	6229	19 provisions of this Act to the contrary, a person required to
6230	6230	20 pay the tax imposed by Section 2a of this Act on aviation fuel
6231	6231	21 shall file all aviation fuel tax returns and shall make all
6232	6232	22 aviation fuel tax payments by electronic means in the manner
6233	6233	23 and form required by the Department. For purposes of this Law,
6234	6234	24 "aviation fuel" means jet fuel and aviation gasoline.
6235	6235	25 If any payment provided for in this Section exceeds the
6236	6236	26 receiver's liabilities under this Act, as shown on an original
6237	6237
6238	6238
6239	6239
6240	6240
6241	6241
6242	6242	HB4071 - 165 - LRB103 32235 HLH 61432 b
6243	6243
6244	6244
6245	6245	HB4071- 166 -LRB103 32235 HLH 61432 b HB4071 - 166 - LRB103 32235 HLH 61432 b
6246	6246	HB4071 - 166 - LRB103 32235 HLH 61432 b
6247	6247	1 return, the Department may authorize the receiver to credit
6248	6248	2 such excess payment against liability subsequently to be
6249	6249	3 remitted to the Department under this Act, in accordance with
6250	6250	4 reasonable rules adopted by the Department. If the Department
6251	6251	5 subsequently determines that all or any part of the credit
6252	6252	6 taken was not actually due to the receiver, the receiver's
6253	6253	7 discount shall be reduced by an amount equal to the difference
6254	6254	8 between the discount as applied to the credit taken and that
6255	6255	9 actually due, and that receiver shall be liable for penalties
6256	6256	10 and interest on such difference.
6257	6257	11 (Source: P.A. 100-1171, eff. 1-4-19; 101-10, eff. 6-5-19;
6258	6258	12 101-604, eff. 12-13-19.)
6259	6259	13 (35 ILCS 505/6) (from Ch. 120, par. 422)
6260	6260	14 Sec. 6. Collection of tax; distributors. A distributor who
6261	6261	15 sells or distributes any motor fuel, which he is required by
6262	6262	16 Section 5 to report to the Department when filing a return,
6263	6263	17 shall (except as hereinafter provided) collect at the time of
6264	6264	18 such sale and distribution, the amount of tax imposed under
6265	6265	19 this Act on all such motor fuel sold and distributed, and at
6266	6266	20 the time of making a return, the distributor shall pay to the
6267	6267	21 Department the amount so collected less a discount of 2%
6268	6268	22 through June 30, 2003 and 1.75% thereafter which is allowed to
6269	6269	23 reimburse the distributor for the expenses incurred in keeping
6270	6270	24 records, preparing and filing returns, collecting and
6271	6271	25 remitting the tax and supplying data to the Department on
6272	6272
6273	6273
6274	6274
6275	6275
6276	6276
6277	6277	HB4071 - 166 - LRB103 32235 HLH 61432 b
6278	6278
6279	6279
6280	6280	HB4071- 167 -LRB103 32235 HLH 61432 b HB4071 - 167 - LRB103 32235 HLH 61432 b
6281	6281	HB4071 - 167 - LRB103 32235 HLH 61432 b
6282	6282	1 request, and shall also pay to the Department an amount equal
6283	6283	2 to the amount that would be collectible as a tax in the event
6284	6284	3 of a sale thereof on all such motor fuel used by said
6285	6285	4 distributor during the period covered by the return. Prior to
6286	6286	5 July 1, 2003, the discount amount shall be 2%. From July 1,
6287	6287	6 2003 through December 31, 2023, the discount amount shall be
6288	6288	7 1.75%. On and after January 1, 2024, the discount amount shall
6289	6289	8 be 2% of the proceeds collected during the calendar year;
6290	6290	9 however, on and after January 1, 2024, in no event shall the
6291	6291	10 discount allowed to any distributor be less than $5 in any
6292	6292	11 calendar year or more than $1,000 in any calendar year.
6293	6293	12 However, no payment shall be made based upon dyed diesel fuel
6294	6294	13 used by the distributor for non-highway purposes. The discount
6295	6295	14 shall only be applicable to the amount of tax payment which
6296	6296	15 accompanies a return which is filed timely in accordance with
6297	6297	16 Section 5 of this Act. In each subsequent sale of motor fuel on
6298	6298	17 which the amount of tax imposed under this Act has been
6299	6299	18 collected as provided in this Section, the amount so collected
6300	6300	19 shall be added to the selling price, so that the amount of tax
6301	6301	20 is paid ultimately by the user of the motor fuel. However, no
6302	6302	21 collection or payment shall be made in the case of the sale or
6303	6303	22 use of any motor fuel to the extent to which such sale or use
6304	6304	23 of motor fuel may not, under the constitution and statutes of
6305	6305	24 the United States, be made the subject of taxation by this
6306	6306	25 State. A person whose license to act as a distributor of fuel
6307	6307	26 has been revoked shall, at the time of making a return, also
6308	6308
6309	6309
6310	6310
6311	6311
6312	6312
6313	6313	HB4071 - 167 - LRB103 32235 HLH 61432 b
6314	6314
6315	6315
6316	6316	HB4071- 168 -LRB103 32235 HLH 61432 b HB4071 - 168 - LRB103 32235 HLH 61432 b
6317	6317	HB4071 - 168 - LRB103 32235 HLH 61432 b
6318	6318	1 pay to the Department an amount equal to the amount that would
6319	6319	2 be collectible as a tax in the event of a sale thereof on all
6320	6320	3 motor fuel, which he is required by the second paragraph of
6321	6321	4 Section 5 to report to the Department in making a return, and
6322	6322	5 which he had on hand on the date on which the license was
6323	6323	6 revoked, and with respect to which no tax had been previously
6324	6324	7 paid under this Act.
6325	6325	8 A distributor may make tax free sales of motor fuel, with
6326	6326	9 respect to which he is otherwise required to collect the tax,
6327	6327	10 only as specified in the following items 1 through 7.
6328	6328	11 1. When the sale is made to a person holding a valid
6329	6329	12 unrevoked license as a distributor, by making a specific
6330	6330	13 notation thereof on invoices or sales slip covering each
6331	6331	14 sale.
6332	6332	15 2. When the sale is made with delivery to a purchaser
6333	6333	16 outside of this State.
6334	6334	17 3. When the sale is made to the Federal Government or
6335	6335	18 its instrumentalities.
6336	6336	19 4. When the sale is made to a municipal corporation
6337	6337	20 owning and operating a local transportation system for
6338	6338	21 public service in this State when an official certificate
6339	6339	22 of exemption is obtained in lieu of the tax.
6340	6340	23 5. When the sale is made to a privately owned public
6341	6341	24 utility owning and operating 2 axle vehicles designed and
6342	6342	25 used for transporting more than 7 passengers, which
6343	6343	26 vehicles are used as common carriers in general
6344	6344
6345	6345
6346	6346
6347	6347
6348	6348
6349	6349	HB4071 - 168 - LRB103 32235 HLH 61432 b
6350	6350
6351	6351
6352	6352	HB4071- 169 -LRB103 32235 HLH 61432 b HB4071 - 169 - LRB103 32235 HLH 61432 b
6353	6353	HB4071 - 169 - LRB103 32235 HLH 61432 b
6354	6354	1 transportation of passengers, are not devoted to any
6355	6355	2 specialized purpose and are operated entirely within the
6356	6356	3 territorial limits of a single municipality or of any
6357	6357	4 group of contiguous municipalities, or in a close radius
6358	6358	5 thereof, and the operations of which are subject to the
6359	6359	6 regulations of the Illinois Commerce Commission, when an
6360	6360	7 official certificate of exemption is obtained in lieu of
6361	6361	8 the tax.
6362	6362	9 6. When a sale of special fuel is made to a person
6363	6363	10 holding a valid, unrevoked license as a supplier, by
6364	6364	11 making a specific notation thereof on the invoice or sales
6365	6365	12 slip covering each such sale.
6366	6366	13 7. When a sale of dyed diesel fuel is made by the
6367	6367	14 licensed distributor to the end user of the fuel who is not
6368	6368	15 a licensed distributor or a licensed supplier for
6369	6369	16 non-highway purposes and the fuel is (i) delivered from a
6370	6370	17 vehicle designed for the specific purpose of such sales
6371	6371	18 and delivered directly into a stationary bulk storage tank
6372	6372	19 that displays the notice required by Section 4f of this
6373	6373	20 Act, (ii) delivered from a vehicle designed for the
6374	6374	21 specific purpose of such sales and delivered directly into
6375	6375	22 the fuel supply tanks of non-highway vehicles that are not
6376	6376	23 required to be registered for highway use, or (iii)
6377	6377	24 dispensed from a dyed diesel fuel dispensing facility that
6378	6378	25 has withdrawal facilities that are not readily accessible
6379	6379	26 to and are not capable of dispensing dyed diesel fuel into
6380	6380
6381	6381
6382	6382
6383	6383
6384	6384
6385	6385	HB4071 - 169 - LRB103 32235 HLH 61432 b
6386	6386
6387	6387
6388	6388	HB4071- 170 -LRB103 32235 HLH 61432 b HB4071 - 170 - LRB103 32235 HLH 61432 b
6389	6389	HB4071 - 170 - LRB103 32235 HLH 61432 b
6390	6390	1 the fuel supply tank of a motor vehicle.
6391	6391	2 A specific notation is required on the invoice or
6392	6392	3 sales slip covering such sales, and any supporting
6393	6393	4 documentation that may be required by the Department must
6394	6394	5 be obtained by the distributor. The distributor shall
6395	6395	6 obtain and keep the supporting documentation in such form
6396	6396	7 as the Department may require by rule.
6397	6397	8 For purposes of this item 7, a dyed diesel fuel
6398	6398	9 dispensing facility is considered to have withdrawal
6399	6399	10 facilities that are "not readily accessible to and not
6400	6400	11 capable of dispensing dyed diesel fuel into the fuel
6401	6401	12 supply tank of a motor vehicle" only if the dyed diesel
6402	6402	13 fuel is delivered from: (i) a dispenser hose that is short
6403	6403	14 enough so that it will not reach the fuel supply tank of a
6404	6404	15 motor vehicle or (ii) a dispenser that is enclosed by a
6405	6405	16 fence or other physical barrier so that a vehicle cannot
6406	6406	17 pull alongside the dispenser to permit fueling.
6407	6407	18 8. (Blank).
6408	6408	19 All special fuel sold or used for non-highway purposes
6409	6409	20 must have a dye added in accordance with Section 4d of this
6410	6410	21 Law.
6411	6411	22 All suits or other proceedings brought for the purpose of
6412	6412	23 recovering any taxes, interest or penalties due the State of
6413	6413	24 Illinois under this Act may be maintained in the name of the
6414	6414	25 Department.
6415	6415	26 (Source: P.A. 102-1019, eff. 5-27-22.)
6416	6416
6417	6417
6418	6418
6419	6419
6420	6420
6421	6421	HB4071 - 170 - LRB103 32235 HLH 61432 b
6422	6422
6423	6423
6424	6424	HB4071- 171 -LRB103 32235 HLH 61432 b HB4071 - 171 - LRB103 32235 HLH 61432 b
6425	6425	HB4071 - 171 - LRB103 32235 HLH 61432 b
6426	6426	1 (35 ILCS 505/6a) (from Ch. 120, par. 422a)
6427	6427	2 Sec. 6a. Collection of tax; suppliers. A supplier, other
6428	6428	3 than a licensed distributor, who sells or distributes any
6429	6429	4 special fuel, which he is required by Section 5a to report to
6430	6430	5 the Department when filing a return, shall (except as
6431	6431	6 hereinafter provided) collect at the time of such sale and
6432	6432	7 distribution, the amount of tax imposed under this Act on all
6433	6433	8 such special fuel sold and distributed, and at the time of
6434	6434	9 making a return, the supplier shall pay to the Department the
6435	6435	10 amount so collected less a discount of 2% through June 30, 2003
6436	6436	11 and 1.75% thereafter which is allowed to reimburse the
6437	6437	12 supplier for the expenses incurred in keeping records,
6438	6438	13 preparing and filing returns, collecting and remitting the tax
6439	6439	14 and supplying data to the Department on request, and shall
6440	6440	15 also pay to the Department an amount equal to the amount that
6441	6441	16 would be collectible as a tax in the event of a sale thereof on
6442	6442	17 all such special fuel used by said supplier during the period
6443	6443	18 covered by the return. Prior to July 1, 2003, the discount
6444	6444	19 amount shall be 2%. From July 1, 2003 through December 31,
6445	6445	20 2023, the discount amount shall be 1.75%. On and after January
6446	6446	21 1, 2024, the discount amount shall be 2% of the proceeds
6447	6447	22 collected during the calendar year; however, on and after
6448	6448	23 January 1, 2024, in no event shall the discount allowed to any
6449	6449	24 distributor be less than $5 in any calendar year or more than
6450	6450	25 $1,000 in any calendar year. However, no payment shall be made
6451	6451
6452	6452
6453	6453
6454	6454
6455	6455
6456	6456	HB4071 - 171 - LRB103 32235 HLH 61432 b
6457	6457
6458	6458
6459	6459	HB4071- 172 -LRB103 32235 HLH 61432 b HB4071 - 172 - LRB103 32235 HLH 61432 b
6460	6460	HB4071 - 172 - LRB103 32235 HLH 61432 b
6461	6461	1 based upon dyed diesel fuel used by said supplier for
6462	6462	2 non-highway purposes. The discount shall only be applicable to
6463	6463	3 the amount of tax payment which accompanies a return which is
6464	6464	4 filed timely in accordance with Section 5(a) of this Act. In
6465	6465	5 each subsequent sale of special fuel on which the amount of tax
6466	6466	6 imposed under this Act has been collected as provided in this
6467	6467	7 Section, the amount so collected shall be added to the selling
6468	6468	8 price, so that the amount of tax is paid ultimately by the user
6469	6469	9 of the special fuel. However, no collection or payment shall
6470	6470	10 be made in the case of the sale or use of any special fuel to
6471	6471	11 the extent to which such sale or use of motor fuel may not,
6472	6472	12 under the Constitution and statutes of the United States, be
6473	6473	13 made the subject of taxation by this State.
6474	6474	14 A person whose license to act as supplier of special fuel
6475	6475	15 has been revoked shall, at the time of making a return, also
6476	6476	16 pay to the Department an amount equal to the amount that would
6477	6477	17 be collectible as a tax in the event of a sale thereof on all
6478	6478	18 special fuel, which he is required by the 1st paragraph of
6479	6479	19 Section 5a to report to the Department in making a return.
6480	6480	20 A supplier may make tax-free sales of special fuel, with
6481	6481	21 respect to which he is otherwise required to collect the tax,
6482	6482	22 only as specified in the following items 1 through 7.
6483	6483	23 1. When the sale is made to the federal government or
6484	6484	24 its instrumentalities.
6485	6485	25 2. When the sale is made to a municipal corporation
6486	6486	26 owning and operating a local transportation system for
6487	6487
6488	6488
6489	6489
6490	6490
6491	6491
6492	6492	HB4071 - 172 - LRB103 32235 HLH 61432 b
6493	6493
6494	6494
6495	6495	HB4071- 173 -LRB103 32235 HLH 61432 b HB4071 - 173 - LRB103 32235 HLH 61432 b
6496	6496	HB4071 - 173 - LRB103 32235 HLH 61432 b
6497	6497	1 public service in this State when an official certificate
6498	6498	2 of exemption is obtained in lieu of the tax.
6499	6499	3 3. When the sale is made to a privately owned public
6500	6500	4 utility owning and operating 2 axle vehicles designed and
6501	6501	5 used for transporting more than 7 passengers, which
6502	6502	6 vehicles are used as common carriers in general
6503	6503	7 transportation of passengers, are not devoted to any
6504	6504	8 specialized purpose and are operated entirely within the
6505	6505	9 territorial limits of a single municipality or of any
6506	6506	10 group of contiguous municipalities, or in a close radius
6507	6507	11 thereof, and the operations of which are subject to the
6508	6508	12 regulations of the Illinois Commerce Commission, when an
6509	6509	13 official certificate of exemption is obtained in lieu of
6510	6510	14 the tax.
6511	6511	15 4. When a sale is made to a person holding a valid
6512	6512	16 unrevoked license as a supplier or a distributor by making
6513	6513	17 a specific notation thereof on invoice or sales slip
6514	6514	18 covering each such sale.
6515	6515	19 5. When a sale of dyed diesel fuel is made by the
6516	6516	20 licensed supplier to the end user of the fuel who is not a
6517	6517	21 licensed distributor or licensed supplier for non-highway
6518	6518	22 purposes and the fuel is (i) delivered from a vehicle
6519	6519	23 designed for the specific purpose of such sales and
6520	6520	24 delivered directly into a stationary bulk storage tank
6521	6521	25 that displays the notice required by Section 4f of this
6522	6522	26 Act, (ii) delivered from a vehicle designed for the
6523	6523
6524	6524
6525	6525
6526	6526
6527	6527
6528	6528	HB4071 - 173 - LRB103 32235 HLH 61432 b
6529	6529
6530	6530
6531	6531	HB4071- 174 -LRB103 32235 HLH 61432 b HB4071 - 174 - LRB103 32235 HLH 61432 b
6532	6532	HB4071 - 174 - LRB103 32235 HLH 61432 b
6533	6533	1 specific purpose of such sales and delivered directly into
6534	6534	2 the fuel supply tanks of non-highway vehicles that are not
6535	6535	3 required to be registered for highway use, or (iii)
6536	6536	4 dispensed from a dyed diesel fuel dispensing facility that
6537	6537	5 has withdrawal facilities that are not readily accessible
6538	6538	6 to and are not capable of dispensing dyed diesel fuel into
6539	6539	7 the fuel supply tank of a motor vehicle.
6540	6540	8 A specific notation is required on the invoice or
6541	6541	9 sales slip covering such sales, and any supporting
6542	6542	10 documentation that may be required by the Department must
6543	6543	11 be obtained by the supplier. The supplier shall obtain and
6544	6544	12 keep the supporting documentation in such form as the
6545	6545	13 Department may require by rule.
6546	6546	14 For purposes of this item 5, a dyed diesel fuel
6547	6547	15 dispensing facility is considered to have withdrawal
6548	6548	16 facilities that are "not readily accessible to and not
6549	6549	17 capable of dispensing dyed diesel fuel into the fuel
6550	6550	18 supply tank of a motor vehicle" only if the dyed diesel
6551	6551	19 fuel is delivered from: (i) a dispenser hose that is short
6552	6552	20 enough so that it will not reach the fuel supply tank of a
6553	6553	21 motor vehicle or (ii) a dispenser that is enclosed by a
6554	6554	22 fence or other physical barrier so that a vehicle cannot
6555	6555	23 pull alongside the dispenser to permit fueling.
6556	6556	24 6. (Blank).
6557	6557	25 7. When a sale of special fuel is made to a person
6558	6558	26 where delivery is made outside of this State.
6559	6559
6560	6560
6561	6561
6562	6562
6563	6563
6564	6564	HB4071 - 174 - LRB103 32235 HLH 61432 b
6565	6565
6566	6566
6567	6567	HB4071- 175 -LRB103 32235 HLH 61432 b HB4071 - 175 - LRB103 32235 HLH 61432 b
6568	6568	HB4071 - 175 - LRB103 32235 HLH 61432 b
6569	6569	1 All special fuel sold or used for non-highway purposes
6570	6570	2 must have a dye added in accordance with Section 4d of this
6571	6571	3 Law.
6572	6572	4 All suits or other proceedings brought for the purpose of
6573	6573	5 recovering any taxes, interest or penalties due the State of
6574	6574	6 Illinois under this Act may be maintained in the name of the
6575	6575	7 Department.
6576	6576	8 (Source: P.A. 102-1019, eff. 5-27-22.)
6577	6577	9 Section 50. The Telecommunications Excise Tax Act is
6578	6578	10 amended by changing Section 6 as follows:
6579	6579	11 (35 ILCS 630/6) (from Ch. 120, par. 2006)
6580	6580	12 Sec. 6. Returns; payments. Except as provided hereinafter
6581	6581	13 in this Section, on or before the last day of each month, each
6582	6582	14 retailer maintaining a place of business in this State shall
6583	6583	15 make a return to the Department for the preceding calendar
6584	6584	16 month, stating:
6585	6585	17 1. His name;
6586	6586	18 2. The address of his principal place of business, or
6587	6587	19 the address of the principal place of business (if that is
6588	6588	20 a different address) from which he engages in the business
6589	6589	21 of transmitting telecommunications;
6590	6590	22 3. Total amount of gross charges billed by him during
6591	6591	23 the preceding calendar month for providing
6592	6592	24 telecommunications during such calendar month;
6593	6593
6594	6594
6595	6595
6596	6596
6597	6597
6598	6598	HB4071 - 175 - LRB103 32235 HLH 61432 b
6599	6599
6600	6600
6601	6601	HB4071- 176 -LRB103 32235 HLH 61432 b HB4071 - 176 - LRB103 32235 HLH 61432 b
6602	6602	HB4071 - 176 - LRB103 32235 HLH 61432 b
6603	6603	1 4. Total amount received by him during the preceding
6604	6604	2 calendar month on credit extended;
6605	6605	3 5. Deductions allowed by law;
6606	6606	4 6. Gross charges which were billed by him during the
6607	6607	5 preceding calendar month and upon the basis of which the
6608	6608	6 tax is imposed;
6609	6609	7 7. Amount of tax (computed upon Item 6);
6610	6610	8 8. Such other reasonable information as the Department
6611	6611	9 may require.
6612	6612	10 Any taxpayer required to make payments under this Section
6613	6613	11 may make the payments by electronic funds transfer. The
6614	6614	12 Department shall adopt rules necessary to effectuate a program
6615	6615	13 of electronic funds transfer. Any taxpayer who has average
6616	6616	14 monthly tax billings due to the Department under this Act and
6617	6617	15 the Simplified Municipal Telecommunications Tax Act that
6618	6618	16 exceed $1,000 shall make all payments by electronic funds
6619	6619	17 transfer as required by rules of the Department and shall file
6620	6620	18 the return required by this Section by electronic means as
6621	6621	19 required by rules of the Department.
6622	6622	20 If the retailer's average monthly tax billings due to the
6623	6623	21 Department under this Act and the Simplified Municipal
6624	6624	22 Telecommunications Tax Act do not exceed $1,000, the
6625	6625	23 Department may authorize his returns to be filed on a quarter
6626	6626	24 annual basis, with the return for January, February and March
6627	6627	25 of a given year being due by April 30 of such year; with the
6628	6628	26 return for April, May and June of a given year being due by
6629	6629
6630	6630
6631	6631
6632	6632
6633	6633
6634	6634	HB4071 - 176 - LRB103 32235 HLH 61432 b
6635	6635
6636	6636
6637	6637	HB4071- 177 -LRB103 32235 HLH 61432 b HB4071 - 177 - LRB103 32235 HLH 61432 b
6638	6638	HB4071 - 177 - LRB103 32235 HLH 61432 b
6639	6639	1 July 31st of such year; with the return for July, August and
6640	6640	2 September of a given year being due by October 31st of such
6641	6641	3 year; and with the return of October, November and December of
6642	6642	4 a given year being due by January 31st of the following year.
6643	6643	5 If the retailer is otherwise required to file a monthly or
6644	6644	6 quarterly return and if the retailer's average monthly tax
6645	6645	7 billings due to the Department under this Act and the
6646	6646	8 Simplified Municipal Telecommunications Tax Act do not exceed
6647	6647	9 $400, the Department may authorize his or her return to be
6648	6648	10 filed on an annual basis, with the return for a given year
6649	6649	11 being due by January 31st of the following year.
6650	6650	12 Notwithstanding any other provision of this Article
6651	6651	13 containing the time within which a retailer may file his
6652	6652	14 return, in the case of any retailer who ceases to engage in a
6653	6653	15 kind of business which makes him responsible for filing
6654	6654	16 returns under this Article, such retailer shall file a final
6655	6655	17 return under this Article with the Department not more than
6656	6656	18 one month after discontinuing such business.
6657	6657	19 In making such return, the retailer shall determine the
6658	6658	20 value of any consideration other than money received by him
6659	6659	21 and he shall include such value in his return. Such
6660	6660	22 determination shall be subject to review and revision by the
6661	6661	23 Department in the manner hereinafter provided for the
6662	6662	24 correction of returns.
6663	6663	25 Each retailer whose average monthly liability to the
6664	6664	26 Department under this Article and the Simplified Municipal
6665	6665
6666	6666
6667	6667
6668	6668
6669	6669
6670	6670	HB4071 - 177 - LRB103 32235 HLH 61432 b
6671	6671
6672	6672
6673	6673	HB4071- 178 -LRB103 32235 HLH 61432 b HB4071 - 178 - LRB103 32235 HLH 61432 b
6674	6674	HB4071 - 178 - LRB103 32235 HLH 61432 b
6675	6675	1 Telecommunications Tax Act was $25,000 or more during the
6676	6676	2 preceding calendar year, excluding the month of highest
6677	6677	3 liability and the month of lowest liability in such calendar
6678	6678	4 year, and who is not operated by a unit of local government,
6679	6679	5 shall make estimated payments to the Department on or before
6680	6680	6 the 7th, 15th, 22nd and last day of the month during which tax
6681	6681	7 collection liability to the Department is incurred in an
6682	6682	8 amount not less than the lower of either 22.5% of the
6683	6683	9 retailer's actual tax collections for the month or 25% of the
6684	6684	10 retailer's actual tax collections for the same calendar month
6685	6685	11 of the preceding year. The amount of such quarter monthly
6686	6686	12 payments shall be credited against the final liability of the
6687	6687	13 retailer's return for that month. Any outstanding credit,
6688	6688	14 approved by the Department, arising from the retailer's
6689	6689	15 overpayment of its final liability for any month may be
6690	6690	16 applied to reduce the amount of any subsequent quarter monthly
6691	6691	17 payment or credited against the final liability of the
6692	6692	18 retailer's return for any subsequent month. If any quarter
6693	6693	19 monthly payment is not paid at the time or in the amount
6694	6694	20 required by this Section, the retailer shall be liable for
6695	6695	21 penalty and interest on the difference between the minimum
6696	6696	22 amount due as a payment and the amount of such payment actually
6697	6697	23 and timely paid, except insofar as the retailer has previously
6698	6698	24 made payments for that month to the Department in excess of the
6699	6699	25 minimum payments previously due.
6700	6700	26 The retailer making the return herein provided for shall,
6701	6701
6702	6702
6703	6703
6704	6704
6705	6705
6706	6706	HB4071 - 178 - LRB103 32235 HLH 61432 b
6707	6707
6708	6708
6709	6709	HB4071- 179 -LRB103 32235 HLH 61432 b HB4071 - 179 - LRB103 32235 HLH 61432 b
6710	6710	HB4071 - 179 - LRB103 32235 HLH 61432 b
6711	6711	1 at the time of making such return, pay to the Department the
6712	6712	2 amount of tax herein imposed, less a discount of 1% prior to
6713	6713	3 January 1, 2024 and 2% on and after January 1, 2024 which is
6714	6714	4 allowed to reimburse the retailer for the expenses incurred in
6715	6715	5 keeping records, billing the customer, preparing and filing
6716	6716	6 returns, remitting the tax, and supplying data to the
6717	6717	7 Department upon request. No discount may be claimed by a
6718	6718	8 retailer on returns not timely filed and for taxes not timely
6719	6719	9 remitted. On and after January 1, 2024, in no event shall the
6720	6720	10 discount allowed to any retailer be more than $1,000 in any
6721	6721	11 calendar year.
6722	6722	12 If any payment provided for in this Section exceeds the
6723	6723	13 retailer's liabilities under this Act, as shown on an original
6724	6724	14 return, the Department may authorize the retailer to credit
6725	6725	15 such excess payment against liability subsequently to be
6726	6726	16 remitted to the Department under this Act, in accordance with
6727	6727	17 reasonable rules adopted by the Department. If the Department
6728	6728	18 subsequently determines that all or any part of the credit
6729	6729	19 taken was not actually due to the retailer, the retailer's
6730	6730	20 discount shall be reduced by an amount equal to the difference
6731	6731	21 between the discount as applied to the credit taken and that
6732	6732	22 actually due, and that retailer shall be liable for penalties
6733	6733	23 and interest on such difference.
6734	6734	24 Beginning February 1, 2024, each month the Department
6735	6735	25 shall pay into the Working Families Fund an amount equal to any
6736	6736	26 net revenue realized for the preceding month as a result of the
6737	6737
6738	6738
6739	6739
6740	6740
6741	6741
6742	6742	HB4071 - 179 - LRB103 32235 HLH 61432 b
6743	6743
6744	6744
6745	6745	HB4071- 180 -LRB103 32235 HLH 61432 b HB4071 - 180 - LRB103 32235 HLH 61432 b
6746	6746	HB4071 - 180 - LRB103 32235 HLH 61432 b
6747	6747	1 limit on the vendor's discount of $1,000 annually, net of the
6748	6748	2 difference between 1% and the vendor's discount of 2%.
6749	6749	3 On and after the effective date of this Article of 1985, of
6750	6750	4 the moneys received by the Department of Revenue pursuant to
6751	6751	5 this Article, other than moneys received pursuant to the
6752	6752	6 additional taxes imposed by Public Act 90-548 and net of any
6753	6753	7 amount paid into the Working Families Fund:
6754	6754	8 (1) $1,000,000 shall be paid each month into the
6755	6755	9 Common School Fund;
6756	6756	10 (2) beginning on the first day of the first calendar
6757	6757	11 month to occur on or after the effective date of this
6758	6758	12 amendatory Act of the 98th General Assembly, an amount
6759	6759	13 equal to 1/12 of 5% of the cash receipts collected during
6760	6760	14 the preceding fiscal year by the Audit Bureau of the
6761	6761	15 Department from the tax under this Act and the Simplified
6762	6762	16 Municipal Telecommunications Tax Act shall be paid each
6763	6763	17 month into the Tax Compliance and Administration Fund;
6764	6764	18 those moneys shall be used, subject to appropriation, to
6765	6765	19 fund additional auditors and compliance personnel at the
6766	6766	20 Department of Revenue; and
6767	6767	21 (3) the remainder shall be deposited into the General
6768	6768	22 Revenue Fund.
6769	6769	23 On and after February 1, 1998, however, of the moneys
6770	6770	24 received by the Department of Revenue pursuant to the
6771	6771	25 additional taxes imposed by Public Act 90-548 net of any
6772	6772	26 amount paid into the Working Families Fund, one-half shall be
6773	6773
6774	6774
6775	6775
6776	6776
6777	6777
6778	6778	HB4071 - 180 - LRB103 32235 HLH 61432 b
6779	6779
6780	6780
6781	6781	HB4071- 181 -LRB103 32235 HLH 61432 b HB4071 - 181 - LRB103 32235 HLH 61432 b
6782	6782	HB4071 - 181 - LRB103 32235 HLH 61432 b
6783	6783	1 deposited into the School Infrastructure Fund and one-half
6784	6784	2 shall be deposited into the Common School Fund. On and after
6785	6785	3 the effective date of this amendatory Act of the 91st General
6786	6786	4 Assembly, if in any fiscal year the total of the moneys
6787	6787	5 deposited into the School Infrastructure Fund under this Act
6788	6788	6 is less than the total of the moneys deposited into that Fund
6789	6789	7 from the additional taxes imposed by Public Act 90-548 during
6790	6790	8 fiscal year 1999, then, as soon as possible after the close of
6791	6791	9 the fiscal year, the Comptroller shall order transferred and
6792	6792	10 the Treasurer shall transfer from the General Revenue Fund to
6793	6793	11 the School Infrastructure Fund an amount equal to the
6794	6794	12 difference between the fiscal year total deposits and the
6795	6795	13 total amount deposited into the Fund in fiscal year 1999.
6796	6796	14 (Source: P.A. 100-1171, eff. 1-4-19.)
6797	6797	15 Section 55. The Liquor Control Act of 1934 is amended by
6798	6798	16 changing Sections 8-1 and 8-2 as follows:
6799	6799	17 (235 ILCS 5/8-1)
6800	6800	18 Sec. 8-1. A tax is imposed upon the privilege of engaging
6801	6801	19 in business as a manufacturer or as an importing distributor
6802	6802	20 of alcoholic liquor other than beer at the rate of $0.185 per
6803	6803	21 gallon until September 1, 2009 and $0.231 per gallon beginning
6804	6804	22 September 1, 2009 for cider containing not less than 0.5%
6805	6805	23 alcohol by volume nor more than 7% alcohol by volume, $0.73 per
6806	6806	24 gallon until September 1, 2009 and $1.39 per gallon beginning
6807	6807
6808	6808
6809	6809
6810	6810
6811	6811
6812	6812	HB4071 - 181 - LRB103 32235 HLH 61432 b
6813	6813
6814	6814
6815	6815	HB4071- 182 -LRB103 32235 HLH 61432 b HB4071 - 182 - LRB103 32235 HLH 61432 b
6816	6816	HB4071 - 182 - LRB103 32235 HLH 61432 b
6817	6817	1 September 1, 2009 for wine other than cider containing less
6818	6818	2 than 7% alcohol by volume, and $4.50 per gallon until
6819	6819	3 September 1, 2009 and $8.55 per gallon beginning September 1,
6820	6820	4 2009 on alcohol and spirits manufactured and sold or used by
6821	6821	5 such manufacturer, or as agent for any other person, or sold or
6822	6822	6 used by such importing distributor, or as agent for any other
6823	6823	7 person. A tax is imposed upon the privilege of engaging in
6824	6824	8 business as a manufacturer of beer or as an importing
6825	6825	9 distributor of beer at the rate of $0.185 per gallon until
6826	6826	10 September 1, 2009 and $0.231 per gallon beginning September 1,
6827	6827	11 2009 on all beer, regardless of alcohol by volume,
6828	6828	12 manufactured and sold or used by such manufacturer, or as
6829	6829	13 agent for any other person, or sold or used by such importing
6830	6830	14 distributor, or as agent for any other person. Any brewer
6831	6831	15 manufacturing beer in this State shall be entitled to and
6832	6832	16 given a credit or refund of 75% of the tax imposed on each
6833	6833	17 gallon of beer up to 4.9 million gallons per year in any given
6834	6834	18 calendar year for tax paid or payable on beer produced and sold
6835	6835	19 in the State of Illinois.
6836	6836	20 For purposes of this Section, "beer" means beer, ale,
6837	6837	21 porter, stout, and other similar fermented beverages of any
6838	6838	22 name or description containing one-half of one percent or more
6839	6839	23 of alcohol by volume, brewed or produced from malt, wholly or
6840	6840	24 in part, or from any substitute for malt.
6841	6841	25 For the purpose of this Section, "cider" means any
6842	6842	26 alcoholic beverage obtained by the alcohol fermentation of the
6843	6843
6844	6844
6845	6845
6846	6846
6847	6847
6848	6848	HB4071 - 182 - LRB103 32235 HLH 61432 b
6849	6849
6850	6850
6851	6851	HB4071- 183 -LRB103 32235 HLH 61432 b HB4071 - 183 - LRB103 32235 HLH 61432 b
6852	6852	HB4071 - 183 - LRB103 32235 HLH 61432 b
6853	6853	1 juice of apples or pears including, but not limited to,
6854	6854	2 flavored, sparkling, or carbonated cider.
6855	6855	3 The credit or refund created by this Act shall apply to all
6856	6856	4 beer taxes in the calendar years 1982 through 1986.
6857	6857	5 The increases made by this amendatory Act of the 91st
6858	6858	6 General Assembly in the rates of taxes imposed under this
6859	6859	7 Section shall apply beginning on July 1, 1999.
6860	6860	8 A tax at the rate of 1 per gallon on beer and 48 per
6861	6861	9 gallon on alcohol and spirits is also imposed upon the
6862	6862	10 privilege of engaging in business as a retailer or as a
6863	6863	11 distributor who is not also an importing distributor with
6864	6864	12 respect to all beer and all alcohol and spirits owned or
6865	6865	13 possessed by such retailer or distributor when this amendatory
6866	6866	14 Act of 1969 becomes effective, and with respect to which the
6867	6867	15 additional tax imposed by this amendatory Act upon
6868	6868	16 manufacturers and importing distributors does not apply.
6869	6869	17 Retailers and distributors who are subject to the additional
6870	6870	18 tax imposed by this paragraph of this Section shall be
6871	6871	19 required to inventory such alcoholic liquor and to pay this
6872	6872	20 additional tax in a manner prescribed by the Department.
6873	6873	21 The provisions of this Section shall be construed to apply
6874	6874	22 to any importing distributor engaging in business in this
6875	6875	23 State, whether licensed or not.
6876	6876	24 However, such tax is not imposed upon any such business as
6877	6877	25 to any alcoholic liquor shipped outside Illinois by an
6878	6878	26 Illinois licensed manufacturer or importing distributor, nor
6879	6879
6880	6880
6881	6881
6882	6882
6883	6883
6884	6884	HB4071 - 183 - LRB103 32235 HLH 61432 b
6885	6885
6886	6886
6887	6887	HB4071- 184 -LRB103 32235 HLH 61432 b HB4071 - 184 - LRB103 32235 HLH 61432 b
6888	6888	HB4071 - 184 - LRB103 32235 HLH 61432 b
6889	6889	1 as to any alcoholic liquor delivered in Illinois by an
6890	6890	2 Illinois licensed manufacturer or importing distributor to a
6891	6891	3 purchaser for immediate transportation by the purchaser to
6892	6892	4 another state into which the purchaser has a legal right,
6893	6893	5 under the laws of such state, to import such alcoholic liquor,
6894	6894	6 nor as to any alcoholic liquor other than beer sold by one
6895	6895	7 Illinois licensed manufacturer or importing distributor to
6896	6896	8 another Illinois licensed manufacturer or importing
6897	6897	9 distributor to the extent to which the sale of alcoholic
6898	6898	10 liquor other than beer by one Illinois licensed manufacturer
6899	6899	11 or importing distributor to another Illinois licensed
6900	6900	12 manufacturer or importing distributor is authorized by the
6901	6901	13 licensing provisions of this Act, nor to alcoholic liquor
6902	6902	14 whether manufactured in or imported into this State when sold
6903	6903	15 to a "non-beverage user" licensed by the State for use in the
6904	6904	16 manufacture of any of the following when they are unfit for
6905	6905	17 beverage purposes:
6906	6906	18 Patent and proprietary medicines and medicinal,
6907	6907	19 antiseptic, culinary and toilet preparations;
6908	6908	20 Flavoring extracts and syrups and food products;
6909	6909	21 Scientific, industrial and chemical products, excepting
6910	6910	22 denatured alcohol;
6911	6911	23 Or for scientific, chemical, experimental or mechanical
6912	6912	24 purposes;
6913	6913	25 Nor is the tax imposed upon the privilege of engaging in
6914	6914	26 any business in interstate commerce or otherwise, which
6915	6915
6916	6916
6917	6917
6918	6918
6919	6919
6920	6920	HB4071 - 184 - LRB103 32235 HLH 61432 b
6921	6921
6922	6922
6923	6923	HB4071- 185 -LRB103 32235 HLH 61432 b HB4071 - 185 - LRB103 32235 HLH 61432 b
6924	6924	HB4071 - 185 - LRB103 32235 HLH 61432 b
6925	6925	1 business may not, under the Constitution and Statutes of the
6926	6926	2 United States, be made the subject of taxation by this State.
6927	6927	3 The tax herein imposed shall be in addition to all other
6928	6928	4 occupation or privilege taxes imposed by the State of Illinois
6929	6929	5 or political subdivision thereof.
6930	6930	6 If any alcoholic liquor manufactured in or imported into
6931	6931	7 this State is sold to a licensed manufacturer or importing
6932	6932	8 distributor by a licensed manufacturer or importing
6933	6933	9 distributor to be used solely as an ingredient in the
6934	6934	10 manufacture of any beverage for human consumption, the tax
6935	6935	11 imposed upon such purchasing manufacturer or importing
6936	6936	12 distributor shall be reduced by the amount of the taxes which
6937	6937	13 have been paid by the selling manufacturer or importing
6938	6938	14 distributor under this Act as to such alcoholic liquor so used
6939	6939	15 to the Department of Revenue.
6940	6940	16 If any person received any alcoholic liquors from a
6941	6941	17 manufacturer or importing distributor, with respect to which
6942	6942	18 alcoholic liquors no tax is imposed under this Article, and
6943	6943	19 such alcoholic liquor shall thereafter be disposed of in such
6944	6944	20 manner or under such circumstances as may cause the same to
6945	6945	21 become the base for the tax imposed by this Article, such
6946	6946	22 person shall make the same reports and returns, pay the same
6947	6947	23 taxes and be subject to all other provisions of this Article
6948	6948	24 relating to manufacturers and importing distributors.
6949	6949	25 Nothing in this Article shall be construed to require the
6950	6950	26 payment to the Department of the taxes imposed by this Article
6951	6951
6952	6952
6953	6953
6954	6954
6955	6955
6956	6956	HB4071 - 185 - LRB103 32235 HLH 61432 b
6957	6957
6958	6958
6959	6959	HB4071- 186 -LRB103 32235 HLH 61432 b HB4071 - 186 - LRB103 32235 HLH 61432 b
6960	6960	HB4071 - 186 - LRB103 32235 HLH 61432 b
6961	6961	1 more than once with respect to any quantity of alcoholic
6962	6962	2 liquor sold or used within this State.
6963	6963	3 No tax is imposed by this Act on sales of alcoholic liquor
6964	6964	4 by Illinois licensed foreign importers to Illinois licensed
6965	6965	5 importing distributors.
6966	6966	6 Beginning February 1, 2024, each month the Department
6967	6967	7 shall pay into the Working Families Fund an amount equal to any
6968	6968	8 net proceeds for the preceding month as a result of changes in
6969	6969	9 this amendatory Act of the 103rd General Assembly to the
6970	6970	10 discount allowed to distributors under Section 8-2 this Act.
6971	6971	11 All of the proceeds of the additional tax imposed by Public Act
6972	6972	12 96-34 net of any portion paid into the Working Families Fund
6973	6973	13 shall be deposited by the Department into the Capital Projects
6974	6974	14 Fund. The remainder of the tax imposed by this Act shall be
6975	6975	15 deposited by the Department into the General Revenue Fund.
6976	6976	16 A manufacturer of beer that imports or transfers beer into
6977	6977	17 this State must comply with the provisions of this Section
6978	6978	18 with regard to the beer imported into this State.
6979	6979	19 The provisions of this Section 8-1 are severable under
6980	6980	20 Section 1.31 of the Statute on Statutes.
6981	6981	21 (Source: P.A. 100-885, eff. 8-14-18; 101-16, eff. 6-14-19.)
6982	6982	22 (235 ILCS 5/8-2) (from Ch. 43, par. 159)
6983	6983	23 Sec. 8-2. Payments; reports. It is the duty of each
6984	6984	24 manufacturer with respect to alcoholic liquor produced or
6985	6985	25 imported by such manufacturer, or purchased tax-free by such
6986	6986
6987	6987
6988	6988
6989	6989
6990	6990
6991	6991	HB4071 - 186 - LRB103 32235 HLH 61432 b
6992	6992
6993	6993
6994	6994	HB4071- 187 -LRB103 32235 HLH 61432 b HB4071 - 187 - LRB103 32235 HLH 61432 b
6995	6995	HB4071 - 187 - LRB103 32235 HLH 61432 b
6996	6996	1 manufacturer from another manufacturer or importing
6997	6997	2 distributor, and of each importing distributor as to alcoholic
6998	6998	3 liquor purchased by such importing distributor from foreign
6999	6999	4 importers or from anyone from any point in the United States
7000	7000	5 outside of this State or purchased tax-free from another
7001	7001	6 manufacturer or importing distributor, to pay the tax imposed
7002	7002	7 by Section 8-1 to the Department of Revenue on or before the
7003	7003	8 15th day of the calendar month following the calendar month in
7004	7004	9 which such alcoholic liquor is sold or used by such
7005	7005	10 manufacturer or by such importing distributor other than in an
7006	7006	11 authorized tax-free manner or to pay that tax electronically
7007	7007	12 as provided in this Section.
7008	7008	13 Each manufacturer and each importing distributor shall
7009	7009	14 make payment under one of the following methods: (1) on or
7010	7010	15 before the 15th day of each calendar month, file in person or
7011	7011	16 by United States first-class mail, postage pre-paid, with the
7012	7012	17 Department of Revenue, on forms prescribed and furnished by
7013	7013	18 the Department, a report in writing in such form as may be
7014	7014	19 required by the Department in order to compute, and assure the
7015	7015	20 accuracy of, the tax due on all taxable sales and uses of
7016	7016	21 alcoholic liquor occurring during the preceding month. Payment
7017	7017	22 of the tax in the amount disclosed by the report shall
7018	7018	23 accompany the report or, (2) on or before the 15th day of each
7019	7019	24 calendar month, electronically file with the Department of
7020	7020	25 Revenue, on forms prescribed and furnished by the Department,
7021	7021	26 an electronic report in such form as may be required by the
7022	7022
7023	7023
7024	7024
7025	7025
7026	7026
7027	7027	HB4071 - 187 - LRB103 32235 HLH 61432 b
7028	7028
7029	7029
7030	7030	HB4071- 188 -LRB103 32235 HLH 61432 b HB4071 - 188 - LRB103 32235 HLH 61432 b
7031	7031	HB4071 - 188 - LRB103 32235 HLH 61432 b
7032	7032	1 Department in order to compute, and assure the accuracy of,
7033	7033	2 the tax due on all taxable sales and uses of alcoholic liquor
7034	7034	3 occurring during the preceding month. An electronic payment of
7035	7035	4 the tax in the amount disclosed by the report shall accompany
7036	7036	5 the report. A manufacturer or distributor who files an
7037	7037	6 electronic report and electronically pays the tax imposed
7038	7038	7 pursuant to Section 8-1 to the Department of Revenue on or
7039	7039	8 before the 15th day of the calendar month following the
7040	7040	9 calendar month in which such alcoholic liquor is sold or used
7041	7041	10 by that manufacturer or importing distributor other than in an
7042	7042	11 authorized tax-free manner shall pay to the Department the
7043	7043	12 amount of the tax imposed pursuant to Section 8-1, less a
7044	7044	13 discount which is allowed to reimburse the manufacturer or
7045	7045	14 importing distributor for the expenses incurred in keeping and
7046	7046	15 maintaining records, preparing and filing the electronic
7047	7047	16 returns, remitting the tax, and supplying data to the
7048	7048	17 Department upon request.
7049	7049	18 The discount shall be in an amount as follows:
7050	7050	19 (1) For original returns due on or after January 1,
7051	7051	20 2003 through September 30, 2003, the discount shall be
7052	7052	21 1.75% or $1,250 per return, whichever is less;
7053	7053	22 (2) For original returns due on or after October 1,
7054	7054	23 2003 through September 30, 2004, the discount shall be 2%
7055	7055	24 or $3,000 per return, whichever is less; and
7056	7056	25 (3) For original returns due on or after October 1,
7057	7057	26 2004, the discount shall be 2% or $2,000 per return,
7058	7058
7059	7059
7060	7060
7061	7061
7062	7062
7063	7063	HB4071 - 188 - LRB103 32235 HLH 61432 b
7064	7064
7065	7065
7066	7066	HB4071- 189 -LRB103 32235 HLH 61432 b HB4071 - 189 - LRB103 32235 HLH 61432 b
7067	7067	HB4071 - 189 - LRB103 32235 HLH 61432 b
7068	7068	1 whichever is less; and .
7069	7069	2 (4) For original returns due on or after January 1,
7070	7070	3 2024, 2% of the proceeds collected during the calendar
7071	7071	4 year; however, on and after January 1, 2024, in no event
7072	7072	5 shall the discount allowed to any manufacturer or
7073	7073	6 distributor be less than $5 in any calendar year or more
7074	7074	7 than $1,000 in any calendar year.
7075	7075	8 The Department may, if it deems it necessary in order to
7076	7076	9 insure the payment of the tax imposed by this Article, require
7077	7077	10 returns to be made more frequently than and covering periods
7078	7078	11 of less than a month. Such return shall contain such further
7079	7079	12 information as the Department may reasonably require.
7080	7080	13 It shall be presumed that all alcoholic liquors acquired
7081	7081	14 or made by any importing distributor or manufacturer have been
7082	7082	15 sold or used by him in this State and are the basis for the tax
7083	7083	16 imposed by this Article unless proven, to the satisfaction of
7084	7084	17 the Department, that such alcoholic liquors are (1) still in
7085	7085	18 the possession of such importing distributor or manufacturer,
7086	7086	19 or (2) prior to the termination of possession have been lost by
7087	7087	20 theft or through unintentional destruction, or (3) that such
7088	7088	21 alcoholic liquors are otherwise exempt from taxation under
7089	7089	22 this Act.
7090	7090	23 If any payment provided for in this Section exceeds the
7091	7091	24 manufacturer's or importing distributor's liabilities under
7092	7092	25 this Act, as shown on an original report, the manufacturer or
7093	7093	26 importing distributor may credit such excess payment against
7094	7094
7095	7095
7096	7096
7097	7097
7098	7098
7099	7099	HB4071 - 189 - LRB103 32235 HLH 61432 b
7100	7100
7101	7101
7102	7102	HB4071- 190 -LRB103 32235 HLH 61432 b HB4071 - 190 - LRB103 32235 HLH 61432 b
7103	7103	HB4071 - 190 - LRB103 32235 HLH 61432 b
7104	7104	1 liability subsequently to be remitted to the Department under
7105	7105	2 this Act, in accordance with reasonable rules adopted by the
7106	7106	3 Department. If the Department subsequently determines that all
7107	7107	4 or any part of the credit taken was not actually due to the
7108	7108	5 manufacturer or importing distributor, the manufacturer's or
7109	7109	6 importing distributor's discount shall be reduced by an amount
7110	7110	7 equal to the difference between the discount as applied to the
7111	7111	8 credit taken and that actually due, and the manufacturer or
7112	7112	9 importing distributor shall be liable for penalties and
7113	7113	10 interest on such difference.
7114	7114	11 The Department may require any foreign importer to file
7115	7115	12 monthly information returns, by the 15th day of the month
7116	7116	13 following the month which any such return covers, if the
7117	7117	14 Department determines this to be necessary to the proper
7118	7118	15 performance of the Department's functions and duties under
7119	7119	16 this Act. Such return shall contain such information as the
7120	7120	17 Department may reasonably require.
7121	7121	18 Every manufacturer and importing distributor, except for a
7122	7122	19 manufacturer or importing distributor that in the preceding
7123	7123	20 year had less than $50,000 of tax liability under this
7124	7124	21 Article, shall also file, with the Department, a bond in an
7125	7125	22 amount not less than $1,000 and not to exceed $100,000 on a
7126	7126	23 form to be approved by, and with a surety or sureties
7127	7127	24 satisfactory to, the Department. Such bond shall be
7128	7128	25 conditioned upon the manufacturer or importing distributor
7129	7129	26 paying to the Department all monies becoming due from such
7130	7130
7131	7131
7132	7132
7133	7133
7134	7134
7135	7135	HB4071 - 190 - LRB103 32235 HLH 61432 b
7136	7136
7137	7137
7138	7138	HB4071- 191 -LRB103 32235 HLH 61432 b HB4071 - 191 - LRB103 32235 HLH 61432 b
7139	7139	HB4071 - 191 - LRB103 32235 HLH 61432 b
7140	7140	1 manufacturer or importing distributor under this Article. The
7141	7141	2 Department shall fix the penalty of such bond in each case,
7142	7142	3 taking into consideration the amount of alcoholic liquor
7143	7143	4 expected to be sold and used by such manufacturer or importing
7144	7144	5 distributor, and the penalty fixed by the Department shall be
7145	7145	6 sufficient, in the Department's opinion, to protect the State
7146	7146	7 of Illinois against failure to pay any amount due under this
7147	7147	8 Article, but the amount of the penalty fixed by the Department
7148	7148	9 shall not exceed twice the amount of tax liability of a monthly
7149	7149	10 return, nor shall the amount of such penalty be less than
7150	7150	11 $1,000. The Department shall notify the State Commission of
7151	7151	12 the Department's approval or disapproval of any such
7152	7152	13 manufacturer's or importing distributor's bond, or of the
7153	7153	14 termination or cancellation of any such bond, or of the
7154	7154	15 Department's direction to a manufacturer or importing
7155	7155	16 distributor that he must file additional bond in order to
7156	7156	17 comply with this Section. The Commission shall not issue a
7157	7157	18 license to any applicant for a manufacturer's or importing
7158	7158	19 distributor's license unless the Commission has received a
7159	7159	20 notification from the Department showing that such applicant
7160	7160	21 has filed a satisfactory bond with the Department hereunder
7161	7161	22 and that such bond has been approved by the Department.
7162	7162	23 Failure by any licensed manufacturer or importing distributor
7163	7163	24 to keep a satisfactory bond in effect with the Department or to
7164	7164	25 furnish additional bond to the Department, when required
7165	7165	26 hereunder by the Department to do so, shall be grounds for the
7166	7166
7167	7167
7168	7168
7169	7169
7170	7170
7171	7171	HB4071 - 191 - LRB103 32235 HLH 61432 b
7172	7172
7173	7173
7174	7174	HB4071- 192 -LRB103 32235 HLH 61432 b HB4071 - 192 - LRB103 32235 HLH 61432 b
7175	7175	HB4071 - 192 - LRB103 32235 HLH 61432 b
7176	7176	1 revocation or suspension of such manufacturer's or importing
7177	7177	2 distributor's license by the Commission. If a manufacturer or
7178	7178	3 importing distributor fails to pay any amount due under this
7179	7179	4 Article, his bond with the Department shall be deemed
7180	7180	5 forfeited, and the Department may institute a suit in its own
7181	7181	6 name on such bond.
7182	7182	7 After notice and opportunity for a hearing the State
7183	7183	8 Commission may revoke or suspend the license of any
7184	7184	9 manufacturer or importing distributor who fails to comply with
7185	7185	10 the provisions of this Section. Notice of such hearing and the
7186	7186	11 time and place thereof shall be in writing and shall contain a
7187	7187	12 statement of the charges against the licensee. Such notice may
7188	7188	13 be given by United States registered or certified mail with
7189	7189	14 return receipt requested, addressed to the person concerned at
7190	7190	15 his last known address and shall be given not less than 7 days
7191	7191	16 prior to the date fixed for the hearing. An order revoking or
7192	7192	17 suspending a license under the provisions of this Section may
7193	7193	18 be reviewed in the manner provided in Section 7-10 of this Act.
7194	7194	19 No new license shall be granted to a person whose license has
7195	7195	20 been revoked for a violation of this Section or, in case of
7196	7196	21 suspension, shall such suspension be terminated until he has
7197	7197	22 paid to the Department all taxes and penalties which he owes
7198	7198	23 the State under the provisions of this Act.
7199	7199	24 Every manufacturer or importing distributor who has, as
7200	7200	25 verified by the Department, continuously complied with the
7201	7201	26 conditions of the bond under this Act for a period of 2 years
7202	7202
7203	7203
7204	7204
7205	7205
7206	7206
7207	7207	HB4071 - 192 - LRB103 32235 HLH 61432 b
7208	7208
7209	7209
7210	7210	HB4071- 193 -LRB103 32235 HLH 61432 b HB4071 - 193 - LRB103 32235 HLH 61432 b
7211	7211	HB4071 - 193 - LRB103 32235 HLH 61432 b
7212	7212	1 shall be considered to be a prior continuous compliance
7213	7213	2 taxpayer. In determining the consecutive period of time for
7214	7214	3 qualification as a prior continuous compliance taxpayer, any
7215	7215	4 consecutive period of time of qualifying compliance
7216	7216	5 immediately prior to the effective date of this amendatory Act
7217	7217	6 of 1987 shall be credited to any manufacturer or importing
7218	7218	7 distributor.
7219	7219	8 A manufacturer or importing distributor that is a prior
7220	7220	9 continuous compliance taxpayer under this Section and becomes
7221	7221	10 a successor as the result of an acquisition, merger, or
7222	7222	11 consolidation of a manufacturer or importing distributor shall
7223	7223	12 be deemed to be a prior continuous compliance taxpayer with
7224	7224	13 respect to the acquired, merged, or consolidated entity.
7225	7225	14 Every prior continuous compliance taxpayer shall be exempt
7226	7226	15 from the bond requirements of this Act until the Department
7227	7227	16 has determined the taxpayer to be delinquent in the filing of
7228	7228	17 any return or deficient in the payment of any tax under this
7229	7229	18 Act. Any taxpayer who fails to pay an admitted or established
7230	7230	19 liability under this Act may also be required to post bond or
7231	7231	20 other acceptable security with the Department guaranteeing the
7232	7232	21 payment of such admitted or established liability.
7233	7233	22 The Department shall discharge any surety and shall
7234	7234	23 release and return any bond or security deposit assigned,
7235	7235	24 pledged or otherwise provided to it by a taxpayer under this
7236	7236	25 Section within 30 days after: (1) such taxpayer becomes a
7237	7237	26 prior continuous compliance taxpayer; or (2) such taxpayer has
7238	7238
7239	7239
7240	7240
7241	7241
7242	7242
7243	7243	HB4071 - 193 - LRB103 32235 HLH 61432 b
7244	7244
7245	7245
7246	7246	HB4071- 194 -LRB103 32235 HLH 61432 b HB4071 - 194 - LRB103 32235 HLH 61432 b
7247	7247	HB4071 - 194 - LRB103 32235 HLH 61432 b
7248	7248	1 ceased to collect receipts on which he is required to remit tax
7249	7249	2 to the Department, has filed a final tax return, and has paid
7250	7250	3 to the Department an amount sufficient to discharge his
7251	7251	4 remaining tax liability as determined by the Department under
7252	7252	5 this Act.
7253	7253	6 (Source: P.A. 100-1171, eff. 1-4-19; 101-37, eff. 7-3-19.)
7254	7254	7 Section 99. Effective date. This Act takes effect upon
7255	7255	8 becoming law.
7256	7256
7257	7257
7258	7258
7259	7259
7260	7260
7261	7261	HB4071 - 194 - LRB103 32235 HLH 61432 b