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1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Illinois Income Tax Act is amended by
5 changing Section 216 as follows:
6 (35 ILCS 5/216)
7 Sec. 216. Credit for wages paid to returning citizens.
8 (a) For each taxable year beginning on or after January 1,
9 2007, each taxpayer is entitled to a credit against the tax
10 imposed by subsections (a) and (b) of Section 201 of this Act
11 in an amount equal to 5% of qualified wages paid by the
12 taxpayer during the taxable year to one or more Illinois
13 residents who are qualified returning citizens. For each
14 taxable year beginning on or after January 1, 2025, each
15 taxpayer is entitled to a credit against the tax imposed by
16 subsections (a) and (b) of Section 201 of this Act in an amount
17 equal to 15% of qualified wages paid by the taxpayer during the
18 taxable year to one or more Illinois residents who are
19 qualified returning citizens. The total credit allowed to a
20 taxpayer with respect to each qualified returning citizen may
21 not exceed $1,500 for taxable years ending before December 31,
22 2025 on or before December 31, 2024. For taxable years ending
23 on or after December 31, 2025, the total credit allowed to a
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1 taxpayer with respect to each qualified returning citizen may
2 not exceed $7,500. For taxable years ending on or after
3 December 31, 2025, the total amount in credit that may be
4 awarded under this Section may not exceed $1,000,000 per
5 taxable year. For taxable years ending before December 31,
6 2023, for partners, shareholders of Subchapter S corporations,
7 and owners of limited liability companies, if the liability
8 company is treated as a partnership for purposes of federal
9 and State income taxation, there shall be allowed a credit
10 under this Section to be determined in accordance with the
11 determination of income and distributive share of income under
12 Sections 702 and 704 and Subchapter S of the Internal Revenue
13 Code. For taxable years ending on or after December 31, 2023,
14 partners and shareholders of subchapter S corporations are
15 entitled to a credit under this Section as provided in Section
16 251.
17 (b) For purposes of this Section, "qualified wages":
18 (1) includes only wages that are subject to federal
19 unemployment tax under Section 3306 of the Internal
20 Revenue Code, without regard to any dollar limitation
21 contained in that Section;
22 (2) does not include any amounts paid or incurred by
23 an employer for any period to any qualified returning
24 citizen for whom the employer receives federally funded
25 payments for on-the-job training of that qualified
26 returning citizen for that period; and
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1 (3) includes only wages attributable to service
2 rendered during the one-year period beginning with the day
3 the qualified returning citizen begins work for the
4 employer.
5 If the taxpayer has received any payment from a program
6 established under Section 482(e)(1) of the federal Social
7 Security Act with respect to a qualified returning citizen,
8 then, for purposes of calculating the credit under this
9 Section, the amount of the qualified wages paid to that
10 qualified ex-offender must be reduced by the amount of the
11 payment.
12 (c) For purposes of this Section, "qualified returning
13 citizen" means any person who:
14 (1) has been convicted of a crime in this State or of
15 an offense in any other jurisdiction, not including any
16 offense or attempted offense that would subject a person
17 to registration under the Sex Offender Registration Act;
18 (2) was sentenced to a period of incarceration in an
19 Illinois adult correctional center; and
20 (3) was hired by the taxpayer within 3 years after
21 being released from an Illinois adult correctional center
22 if the credit is claimed for a taxable year beginning
23 before January 1, 2025 on or before January 1, 2024, or was
24 hired by the taxpayer within 5 years after being released
25 from an Illinois adult correctional center if the credit
26 is claimed for a taxable year beginning on or after
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1 January 1, 2025.
2 (d) In no event shall a credit under this Section reduce
3 the taxpayer's liability to less than zero. If the amount of
4 the credit exceeds the tax liability for the year, the excess
5 may be carried forward and applied to the tax liability of the
6 5 taxable years following the excess credit year. The tax
7 credit shall be applied to the earliest year for which there is
8 a tax liability. If there are credits for more than one year
9 that are available to offset a liability, the earlier credit
10 shall be applied first.
11 (e) This Section is exempt from the provisions of Section
12 250.
13 (Source: P.A. 103-396, eff. 1-1-24; 103-592, eff. 6-7-24.)
14 Section 15. The Live Theater Production Tax Credit Act is
15 amended by changing Sections 10-20 and 10-30 as follows:
16 (35 ILCS 17/10-20)
17 Sec. 10-20. Tax credit award. Subject to the conditions
18 set forth in this Act, an applicant is entitled to a tax credit
19 award as approved by the Department for qualifying Illinois
20 labor expenditures and Illinois production spending for each
21 tax year in which the applicant is awarded an accredited
22 theater production certificate issued by the Department. The
23 amount of tax credits awarded pursuant to this Act shall not
24 exceed $2,000,000 in any State fiscal year ending on or before
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1 June 30, 2022. The amount of tax credits awarded pursuant to
2 this Act for the State fiscal year ending on June 30, 2023 or
3 the State fiscal year ending on June 30, 2024 shall not exceed
4 $4,000,000. For the State fiscal year ending on June 30, 2023
5 and the State fiscal year ending on June 30, 2024, no more than
6 $2,000,000 in credits may be awarded in either of those fiscal
7 years to accredited theater productions that are not
8 commercial Broadway touring shows, and no more than $2,000,000
9 in credits may be awarded in either of those fiscal years to
10 commercial Broadway touring shows. For State fiscal years
11 ending on or after June 30, 2025, the amount of tax credits
12 awarded under this Act shall not exceed $6,000,000, with no
13 more than $2,000,000 in credits awarded for long-run
14 productions and pre-Broadway productions, no more than
15 $2,000,000 in credits awarded for commercial Broadway touring
16 shows, and no more than $2,000,000 in credits awarded for
17 non-profit theater productions. In the case of credits awarded
18 under this Act for non-profit theater productions, no more
19 than $100,000 in credits may be awarded to any single
20 non-profit theater production.
21 The $2,000,000 in credits that may be awarded for
22 non-profit theater productions under this Act in a State
23 fiscal year shall be allocated as follows:
24 (1) no credits may be awarded for non-profit theater
25 productions that have an annual operating budget of less
26 than $25,000;
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1 (2) no more than $225,000 in credits may be awarded,
2 in the aggregate, for non-profit theater productions that
3 have an annual operating budget of $25,000 or more but
4 less than $250,000;
5 (3) no more than $225,000 in credits may be awarded,
6 in the aggregate, for non-profit theater productions that
7 have an annual operating budget of $250,000 or more but
8 less than $1,000,000;
9 (4) no more than $250,000 in credits may be awarded,
10 in the aggregate, for non-profit theater productions that
11 have an annual operating budget of $1,000,000 or more but
12 less than $2,500,000;
13 (5) no more than $300,000 in credits may be awarded,
14 in the aggregate, for non-profit theater productions that
15 have an annual operating budget of $2,500,000 or more but
16 less than $5,000,000;
17 (6) no more than $300,000 in credits may be awarded,
18 in the aggregate, for non-profit theater productions that
19 have an annual operating budget of $5,000,000 or more but
20 less than $10,000,000; and
21 (7) no more than $700,000 in credits may be awarded,
22 in the aggregate, for non-profit theater productions that
23 have an annual operating budget of $10,000,000 or more.
24 Credits shall be awarded on a first-come, first-served
25 basis. Notwithstanding the foregoing, if the amount of credits
26 applied for in any fiscal year exceeds the amount authorized
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1 to be awarded under this Section, the excess credit amount
2 shall be awarded in the next fiscal year in which credits
3 remain available for award and shall be treated as having been
4 applied for on the first day of that fiscal year.
5 (Source: P.A. 102-700, eff. 4-19-22; 102-1112, eff. 12-21-22;
6 103-592, eff. 6-7-24.)
7 (35 ILCS 17/10-30)
8 Sec. 10-30. Review of application for accredited theater
9 production certificate.
10 (a) The Department shall issue an accredited theater
11 production certificate to an applicant if it finds that by a
12 preponderance the following conditions exist:
13 (1) the applicant intends to make the expenditure in
14 the State required for certification of the accredited
15 theater production;
16 (2) the applicant's accredited theater production is
17 economically sound and will benefit the people of the
18 State of Illinois by increasing opportunities for
19 employment and will strengthen the economy of Illinois;
20 (3) the following requirements related to the
21 implementation of a diversity plan have been met: (i) the
22 applicant has filed with the Department a diversity plan
23 outlining specific goals for hiring Illinois labor
24 expenditure eligible minority persons and women, as
25 defined in the Business Enterprise for Minorities, Women,
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1 and Persons with Disabilities Act, and for using vendors
2 receiving certification under the Business Enterprise for
3 Minorities, Women, and Persons with Disabilities Act; (ii)
4 the Department has approved the plan as meeting the
5 requirements established by the Department and verified
6 that the applicant has met or made good faith efforts in
7 achieving those goals; and (iii) the Department has
8 adopted any rules that are necessary to ensure compliance
9 with the provisions set forth in this paragraph and
10 necessary to require that the applicant's plan reflects
11 the diversity of the population of this State;
12 (4) the applicant's accredited theater production
13 application indicates whether the applicant intends to
14 participate in training, education, and recruitment
15 programs that are organized in cooperation with Illinois
16 colleges and universities, labor organizations, and the
17 holders of accredited theater production certificates and
18 are designed to promote and encourage the training and
19 hiring of Illinois residents who represent the diversity
20 of Illinois;
21 (5) except for qualifying commercial Broadway touring
22 shows and non-profit theater productions qualifying in the
23 State fiscal year ending June 30, 2023, if not for the tax
24 credit award, the applicant's accredited theater
25 production would not occur in Illinois, which may be
26 demonstrated by any means, including, but not limited to,
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1 evidence that: (i) the applicant, presenter, owner, or
2 licensee of the production rights has other state or
3 international location options at which to present the
4 production and could reasonably and efficiently locate
5 outside of the State, (ii) at least one other state or
6 nation could be considered for the production, (iii) the
7 receipt of the tax award credit is a major factor in the
8 decision of the applicant, presenter, production owner or
9 licensee as to where the production will be presented and
10 that without the tax credit award the applicant likely
11 would not create or retain jobs in Illinois, or (iv)
12 receipt of the tax credit award is essential to the
13 applicant's decision to create or retain new jobs in the
14 State; and
15 (6) the tax credit award will result in an overall
16 positive impact to the State, as determined by the
17 Department using the best available data.
18 (b) If any of the provisions in this Section conflict with
19 any existing collective bargaining agreements, the terms and
20 conditions of those collective bargaining agreements shall
21 control.
22 (c) The Department shall act expeditiously regarding
23 approval of applications for accredited theater production
24 certificates so as to accommodate the pre-production work,
25 booking, commencement of ticket sales, determination of
26 performance dates, load in, and other matters relating to the
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1 live theater productions for which approval is sought.
2 (Source: P.A. 102-1112, eff. 12-21-22.)
3 Section 20. The Music and Musicians Tax Credit and Jobs
4 Act is amended by changing Sections 50-10, 50-20, 50-25,
5 50-40, and 50-45 as follows:
6 (35 ILCS 19/50-10)
7 Sec. 50-10. Definitions. As used in this Act:
8 "Department" means the Department of Commerce and Economic
9 Opportunity.
10 "Expenditure in the State" means (i) an expenditure to
11 acquire, from a source within the State, property that is
12 subject to tax under the Use Tax Act, the Service Use Tax Act,
13 the Service Occupation Tax Act, or the Retailers' Occupation
14 Tax Act or (ii) an expenditure for compensation for services
15 performed within the State that is subject to State income tax
16 under the Illinois Income Tax Act.
17 "Illinois labor expenditure" means gross salary or wages,
18 including, but not limited to, taxes, benefits, and any other
19 consideration incurred or paid to artist employees of the
20 applicant for services rendered to and on behalf of the
21 qualified music company, provided that the expenditure is:
22 (1) incurred or paid by the applicant on or after the
23 effective date of this Act for services related to any
24 portion of a qualified music company from rehearsals,
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1 performances, and any other qualified music company
2 related activities;
3 (2) limited to the first $100,000 of wages incurred or
4 paid to each employee of a qualified music production in
5 each tax year;
6 (3) paid in the tax year for which the applicant is
7 claiming the tax credit award;
8 (4) paid to persons residing in Illinois at the time
9 payments were made; and
10 (5) reasonable under the circumstances.
11 "Qualified music company" means an entity that (i) is
12 authorized to do business in Illinois, (ii) is engaged
13 directly or indirectly in the production, distribution, or
14 promotion of music, (iii) is certified by the Department as
15 meeting the eligibility requirements of this Act, and (iv) has
16 executed a contract with the Department providing the terms
17 and conditions for its participation.
18 "Qualified music company payroll" or "QMC payroll" means
19 wages reported by the qualified music company in box 1 of each
20 W-2 form prepared for an employee of the qualified music
21 company who is an Illinois resident.
22 "Resident copyright" means the copyright of a musical
23 composition written by an Illinois resident or owned by an
24 Illinois-domiciled music company, as evidenced by documents of
25 ownership, including, but not limited to, registration with
26 the United States Copyright Office.
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1 "Sound recording" means a recording of music, poetry, or a
2 spoken-word performance made, in whole or in part, in
3 Illinois. "Sound recording" does not include the audio
4 portions of dialogue or words spoken and recorded as part of
5 television news coverage or athletic events.
6 "Sound recording production company" means a company
7 engaged in the business of producing sound recordings. "Sound
8 recording production company" does not include any person or
9 company, or any company owned, affiliated, or controlled, in
10 whole or in part, by any company or person, that is in default
11 on a loan made by the State or a loan guaranteed by the State,
12 nor which has ever declared bankruptcy under which an
13 obligation of the company or person to pay or repay public
14 funds or moneys was discharged as a part of the bankruptcy.
15 "State-certified production" means a sound recording
16 production, or a series of productions, including, but not
17 limited to, master and demonstration recordings, occurring
18 over the course of a 12-month period, and the base
19 production-related investment that is approved by the
20 Department within 180 days after receipt by the Department of
21 a complete application for initial certification of a
22 production. If the production is not approved within 180 days,
23 the Department shall provide a written report to the Senate
24 Executive Committee and the House Executive Committee that
25 states the reason why the production has not been approved.
26 "Tax credit award" means the issuance to a taxpayer by the
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1 Department of a tax credit award against the taxes imposed by
2 subsections (a) and (b) of Section 201 of the Illinois Income
3 Tax Act as provided in this Act.
4 (Source: P.A. 103-592, eff. 6-7-24; revised 10-24-24.)
5 (35 ILCS 19/50-20)
6 Sec. 50-20. Application for certification of qualified
7 music company. Any applicant who that operates a qualified
8 music company located in the State or is proposing to operate a
9 business qualified music company in the State may apply to the
10 Department to have the business qualified music company
11 certified by the Department as a qualified music company if
12 the business meets the criteria for certification set forth in
13 this Act.
14 (Source: P.A. 103-592, eff. 6-7-24.)
15 (35 ILCS 19/50-25)
16 Sec. 50-25. Review of applications for qualified music
17 company certificates.
18 (a) The Department shall issue a qualified music company
19 certificate to an applicant if it finds that a preponderance
20 of the following conditions exist exists:
21 (1) the applicant is engaged directly or indirectly in
22 the production, distribution, and promotion of music;
23 (2) the applicant intends to make an the expenditure
24 as defined in this Act in the State required for
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1 certification of the qualified music company;
2 (3) the applicant's qualified music company is
3 economically sound and will benefit the people of the
4 State of Illinois by increasing opportunities for
5 employment and will strengthen the economy of Illinois;
6 (4) the following requirements related to the
7 implementation of a diversity plan have been met:
8 (A) the applicant has filed with the Department a
9 diversity plan outlining specific goals for hiring
10 Illinois labor expenditure eligible minority persons
11 and women, as defined in the Business Enterprise for
12 Minorities, Women, and Persons with Disabilities Act,
13 and for using vendors receiving certification under
14 the Business Enterprise for Minorities, Women, and
15 Persons with Disabilities Act;
16 (B) the Department has approved the plan as
17 meeting the requirements established by the Department
18 and verified that the applicant has met or made good
19 faith efforts in achieving those goals; and
20 (C) the Department has adopted any rules that are
21 necessary to ensure compliance with the provisions set
22 forth in this paragraph (4) and any rules that are
23 necessary to show that the applicant's plan reflects
24 the diversity of the population of this State;
25 (5) the applicant's qualified music company
26 application indicates whether the applicant intends to
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1 participate in training, education, and recruitment
2 programs that are organized in cooperation with Illinois
3 colleges and universities, labor organizations, and the
4 holders of qualified music company certificates and are
5 designed to promote and encourage the training and hiring
6 of Illinois residents who represent the diversity of
7 Illinois; and
8 (6) the tax credit award will result in an overall
9 positive impact to the State, as determined by the
10 Department using the best available data.
11 (b) If any of the provisions in this Section conflict with
12 any existing collective bargaining agreements, the terms and
13 conditions of those collective bargaining agreements shall
14 control.
15 (c) The Department shall act expeditiously regarding
16 approval of applications for qualified music companies so as
17 to accommodate the operations and needs of those companies.
18 (Source: P.A. 103-592, eff. 6-7-24.)
19 (35 ILCS 19/50-40)
20 Sec. 50-40. Amount and payment of the tax credit award.
21 (a) For taxable years beginning on or after January 1,
22 2025, the Department shall determine the amount of the tax
23 award under this Act may award tax credit awards to qualified
24 music companies. The award may not exceed 10% of the Illinois
25 labor expenditures for the State-certified production if the
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1 QMC payroll of the qualified music company for the taxable
2 year does not exceed $150,000 or 15% of the Illinois labor
3 expenditures for the State-certified production if the QMC
4 payroll of the qualified music company for the taxable year
5 exceeds $150,000, plus all of the following:
6 (1) an additional 15% of the Illinois labor
7 expenditures for the State-certified production generated
8 by the employment of Illinois residents in geographic
9 areas of high poverty or high unemployment in each tax
10 year, as determined by the Department; and
11 (2) an additional 7% of the Illinois labor
12 expenditures for the State-certified production generated
13 by the employment of individuals who are employed at a
14 wage of no less than the general prevailing hourly rate as
15 paid for work of a similar character in the locality in
16 which the work is performed; and
17 (3) an additional 7% of the Illinois labor
18 expenditures for the State-certified production incurred
19 by a qualified music company and spent on post-production
20 sound recording for television or film work completed in
21 Illinois.
22 (b) To the extent that the base investment by a qualified
23 music company is expended on a sound recording production of a
24 resident copyright, the investor shall be allowed an
25 additional 10% increase in the base investment rate.
26 (c) The aggregate amount of credits certified for all
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1 investors pursuant to this Section during any calendar year
2 shall not exceed $2,000,000. No more than $200,000 in tax
3 credits may be granted per calendar year for any single
4 qualified music company.
5 (d) A business is eligible for participation in the
6 program if the business meets all of the following criteria:
7 (1) The business is engaged directly or indirectly in
8 the production, distribution, and promotion of music.
9 (2) The business is approved by the Director of
10 Commerce and Economic Opportunity.
11 (e) Upon approval of a tax credit award under this Act, the
12 Department shall issue a tax credit certificate to the
13 applicant.
14 (Source: P.A. 103-592, eff. 6-7-24.)
15 (35 ILCS 19/50-45)
16 Sec. 50-45. Qualified music program evaluation and
17 reports.
18 (a) (Blank). The Department's qualified music program tax
19 credit award evaluation must include:
20 (1) an assessment of the effectiveness of the program
21 in creating and retaining new jobs in Illinois;
22 (2) an assessment of the revenue impact of the
23 program;
24 (3) in the discretion of the Department, a review of
25 the practices and experiences of other states or nations
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1 with similar programs; and
2 (4) an assessment of the overall success of the
3 program.
4 The Department may make a recommendation to extend,
5 modify, or not extend the program based on the evaluation.
6 (b) At the end of each fiscal quarter, the Department
7 shall submit to the General Assembly a report that includes,
8 without limitation:
9 (1) an assessment of the economic impact of the
10 program, including the number of jobs created and
11 retained, and whether the job positions are entry level,
12 management, vendor, or production related;
13 (2) the amount of qualified music company spending
14 brought to Illinois, including the amount of spending and
15 type of Illinois vendors hired in connection with a
16 qualified music company; and
17 (3) a determination of whether those receiving
18 qualifying Illinois labor expenditure salaries or wages
19 reflect the geographic, racial and ethnic, gender, and
20 income level diversity of the State of Illinois.
21 (c) At the end of each fiscal year, the Department shall
22 submit to the General Assembly a report that includes, without
23 limitation:
24 (1) the identification of each vendor that provided
25 goods or services that were included in a qualified music
26 company's Illinois spending;
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1 (2) a statement of the amount paid to each identified
2 vendor by the qualified music program and whether the
3 vendor is a minority-owned or women-owned business as
4 defined in Section 2 of the Business Enterprise for
5 Minorities, Women, and Persons with Disabilities Act; and
6 (3) a description of the steps taken by the Department
7 to encourage qualified music companies company to use
8 vendors who are minority-owned or women-owned businesses.
9 (Source: P.A. 103-592, eff. 6-7-24; revised 10-21-24.)
10 Section 25. The Use Tax Act is amended by changing Section
11 9 as follows:
12 (35 ILCS 105/9)
13 (Text of Section before amendment by P.A. 103-592, Article
14 75, Section 75-5)
15 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
16 and trailers that are required to be registered with an agency
17 of this State, each retailer required or authorized to collect
18 the tax imposed by this Act shall pay to the Department the
19 amount of such tax (except as otherwise provided) at the time
20 when he is required to file his return for the period during
21 which such tax was collected, less a discount of 2.1% prior to
22 January 1, 1990, and 1.75% on and after January 1, 1990, or $5
23 per calendar year, whichever is greater, which is allowed to
24 reimburse the retailer for expenses incurred in collecting the
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1 tax, keeping records, preparing and filing returns, remitting
2 the tax and supplying data to the Department on request.
3 Beginning with returns due on or after January 1, 2025, the
4 discount allowed in this Section, the Retailers' Occupation
5 Tax Act, the Service Occupation Tax Act, and the Service Use
6 Tax Act, including any local tax administered by the
7 Department and reported on the same return, shall not exceed
8 $1,000 per month in the aggregate for returns other than
9 transaction returns filed during the month. When determining
10 the discount allowed under this Section, retailers shall
11 include the amount of tax that would have been due at the 6.25%
12 rate but for the 1.25% rate imposed on sales tax holiday items
13 under Public Act 102-700. The discount under this Section is
14 not allowed for the 1.25% portion of taxes paid on aviation
15 fuel that is subject to the revenue use requirements of 49
16 U.S.C. 47107(b) and 49 U.S.C. 47133. When determining the
17 discount allowed under this Section, retailers shall include
18 the amount of tax that would have been due at the 1% rate but
19 for the 0% rate imposed under Public Act 102-700. In the case
20 of retailers who report and pay the tax on a transaction by
21 transaction basis, as provided in this Section, such discount
22 shall be taken with each such tax remittance instead of when
23 such retailer files his periodic return, but, beginning with
24 returns due on or after January 1, 2025, the discount allowed
25 under this Section and the Retailers' Occupation Tax Act,
26 including any local tax administered by the Department and
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1 reported on the same transaction return, shall not exceed
2 $1,000 per month for all transaction returns filed during the
3 month. The discount allowed under this Section is allowed only
4 for returns that are filed in the manner required by this Act.
5 The Department may disallow the discount for retailers whose
6 certificate of registration is revoked at the time the return
7 is filed, but only if the Department's decision to revoke the
8 certificate of registration has become final. A retailer need
9 not remit that part of any tax collected by him to the extent
10 that he is required to remit and does remit the tax imposed by
11 the Retailers' Occupation Tax Act, with respect to the sale of
12 the same property.
13 Where such tangible personal property is sold under a
14 conditional sales contract, or under any other form of sale
15 wherein the payment of the principal sum, or a part thereof, is
16 extended beyond the close of the period for which the return is
17 filed, the retailer, in collecting the tax (except as to motor
18 vehicles, watercraft, aircraft, and trailers that are required
19 to be registered with an agency of this State), may collect for
20 each tax return period, only the tax applicable to that part of
21 the selling price actually received during such tax return
22 period.
23 Except as provided in this Section, on or before the
24 twentieth day of each calendar month, such retailer shall file
25 a return for the preceding calendar month. Such return shall
26 be filed on forms prescribed by the Department and shall
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1 furnish such information as the Department may reasonably
2 require. The return shall include the gross receipts on food
3 for human consumption that is to be consumed off the premises
4 where it is sold (other than alcoholic beverages, food
5 consisting of or infused with adult use cannabis, soft drinks,
6 and food that has been prepared for immediate consumption)
7 which were received during the preceding calendar month,
8 quarter, or year, as appropriate, and upon which tax would
9 have been due but for the 0% rate imposed under Public Act
10 102-700. The return shall also include the amount of tax that
11 would have been due on food for human consumption that is to be
12 consumed off the premises where it is sold (other than
13 alcoholic beverages, food consisting of or infused with adult
14 use cannabis, soft drinks, and food that has been prepared for
15 immediate consumption) but for the 0% rate imposed under
16 Public Act 102-700.
17 On and after January 1, 2018, except for returns required
18 to be filed prior to January 1, 2023 for motor vehicles,
19 watercraft, aircraft, and trailers that are required to be
20 registered with an agency of this State, with respect to
21 retailers whose annual gross receipts average $20,000 or more,
22 all returns required to be filed pursuant to this Act shall be
23 filed electronically. On and after January 1, 2023, with
24 respect to retailers whose annual gross receipts average
25 $20,000 or more, all returns required to be filed pursuant to
26 this Act, including, but not limited to, returns for motor
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1 vehicles, watercraft, aircraft, and trailers that are required
2 to be registered with an agency of this State, shall be filed
3 electronically. Retailers who demonstrate that they do not
4 have access to the Internet or demonstrate hardship in filing
5 electronically may petition the Department to waive the
6 electronic filing requirement.
7 The Department may require returns to be filed on a
8 quarterly basis. If so required, a return for each calendar
9 quarter shall be filed on or before the twentieth day of the
10 calendar month following the end of such calendar quarter. The
11 taxpayer shall also file a return with the Department for each
12 of the first two months of each calendar quarter, on or before
13 the twentieth day of the following calendar month, stating:
14 1. The name of the seller;
15 2. The address of the principal place of business from
16 which he engages in the business of selling tangible
17 personal property at retail in this State;
18 3. The total amount of taxable receipts received by
19 him during the preceding calendar month from sales of
20 tangible personal property by him during such preceding
21 calendar month, including receipts from charge and time
22 sales, but less all deductions allowed by law;
23 4. The amount of credit provided in Section 2d of this
24 Act;
25 5. The amount of tax due;
26 5-5. The signature of the taxpayer; and
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1 6. Such other reasonable information as the Department
2 may require.
3 Each retailer required or authorized to collect the tax
4 imposed by this Act on aviation fuel sold at retail in this
5 State during the preceding calendar month shall, instead of
6 reporting and paying tax on aviation fuel as otherwise
7 required by this Section, report and pay such tax on a separate
8 aviation fuel tax return. The requirements related to the
9 return shall be as otherwise provided in this Section.
10 Notwithstanding any other provisions of this Act to the
11 contrary, retailers collecting tax on aviation fuel shall file
12 all aviation fuel tax returns and shall make all aviation fuel
13 tax payments by electronic means in the manner and form
14 required by the Department. For purposes of this Section,
15 "aviation fuel" means jet fuel and aviation gasoline.
16 If a taxpayer fails to sign a return within 30 days after
17 the proper notice and demand for signature by the Department,
18 the return shall be considered valid and any amount shown to be
19 due on the return shall be deemed assessed.
20 Notwithstanding any other provision of this Act to the
21 contrary, retailers subject to tax on cannabis shall file all
22 cannabis tax returns and shall make all cannabis tax payments
23 by electronic means in the manner and form required by the
24 Department.
25 Beginning October 1, 1993, a taxpayer who has an average
26 monthly tax liability of $150,000 or more shall make all
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1 payments required by rules of the Department by electronic
2 funds transfer. Beginning October 1, 1994, a taxpayer who has
3 an average monthly tax liability of $100,000 or more shall
4 make all payments required by rules of the Department by
5 electronic funds transfer. Beginning October 1, 1995, a
6 taxpayer who has an average monthly tax liability of $50,000
7 or more shall make all payments required by rules of the
8 Department by electronic funds transfer. Beginning October 1,
9 2000, a taxpayer who has an annual tax liability of $200,000 or
10 more shall make all payments required by rules of the
11 Department by electronic funds transfer. The term "annual tax
12 liability" shall be the sum of the taxpayer's liabilities
13 under this Act, and under all other State and local occupation
14 and use tax laws administered by the Department, for the
15 immediately preceding calendar year. The term "average monthly
16 tax liability" means the sum of the taxpayer's liabilities
17 under this Act, and under all other State and local occupation
18 and use tax laws administered by the Department, for the
19 immediately preceding calendar year divided by 12. Beginning
20 on October 1, 2002, a taxpayer who has a tax liability in the
21 amount set forth in subsection (b) of Section 2505-210 of the
22 Department of Revenue Law shall make all payments required by
23 rules of the Department by electronic funds transfer.
24 Before August 1 of each year beginning in 1993, the
25 Department shall notify all taxpayers required to make
26 payments by electronic funds transfer. All taxpayers required
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1 to make payments by electronic funds transfer shall make those
2 payments for a minimum of one year beginning on October 1.
3 Any taxpayer not required to make payments by electronic
4 funds transfer may make payments by electronic funds transfer
5 with the permission of the Department.
6 All taxpayers required to make payment by electronic funds
7 transfer and any taxpayers authorized to voluntarily make
8 payments by electronic funds transfer shall make those
9 payments in the manner authorized by the Department.
10 The Department shall adopt such rules as are necessary to
11 effectuate a program of electronic funds transfer and the
12 requirements of this Section.
13 Before October 1, 2000, if the taxpayer's average monthly
14 tax liability to the Department under this Act, the Retailers'
15 Occupation Tax Act, the Service Occupation Tax Act, the
16 Service Use Tax Act was $10,000 or more during the preceding 4
17 complete calendar quarters, he shall file a return with the
18 Department each month by the 20th day of the month next
19 following the month during which such tax liability is
20 incurred and shall make payments to the Department on or
21 before the 7th, 15th, 22nd and last day of the month during
22 which such liability is incurred. On and after October 1,
23 2000, if the taxpayer's average monthly tax liability to the
24 Department under this Act, the Retailers' Occupation Tax Act,
25 the Service Occupation Tax Act, and the Service Use Tax Act was
26 $20,000 or more during the preceding 4 complete calendar
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1 quarters, he shall file a return with the Department each
2 month by the 20th day of the month next following the month
3 during which such tax liability is incurred and shall make
4 payment to the Department on or before the 7th, 15th, 22nd and
5 last day of the month during which such liability is incurred.
6 If the month during which such tax liability is incurred began
7 prior to January 1, 1985, each payment shall be in an amount
8 equal to 1/4 of the taxpayer's actual liability for the month
9 or an amount set by the Department not to exceed 1/4 of the
10 average monthly liability of the taxpayer to the Department
11 for the preceding 4 complete calendar quarters (excluding the
12 month of highest liability and the month of lowest liability
13 in such 4 quarter period). If the month during which such tax
14 liability is incurred begins on or after January 1, 1985, and
15 prior to January 1, 1987, each payment shall be in an amount
16 equal to 22.5% of the taxpayer's actual liability for the
17 month or 27.5% of the taxpayer's liability for the same
18 calendar month of the preceding year. If the month during
19 which such tax liability is incurred begins on or after
20 January 1, 1987, and prior to January 1, 1988, each payment
21 shall be in an amount equal to 22.5% of the taxpayer's actual
22 liability for the month or 26.25% of the taxpayer's liability
23 for the same calendar month of the preceding year. If the month
24 during which such tax liability is incurred begins on or after
25 January 1, 1988, and prior to January 1, 1989, or begins on or
26 after January 1, 1996, each payment shall be in an amount equal
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1 to 22.5% of the taxpayer's actual liability for the month or
2 25% of the taxpayer's liability for the same calendar month of
3 the preceding year. If the month during which such tax
4 liability is incurred begins on or after January 1, 1989, and
5 prior to January 1, 1996, each payment shall be in an amount
6 equal to 22.5% of the taxpayer's actual liability for the
7 month or 25% of the taxpayer's liability for the same calendar
8 month of the preceding year or 100% of the taxpayer's actual
9 liability for the quarter monthly reporting period. The amount
10 of such quarter monthly payments shall be credited against the
11 final tax liability of the taxpayer's return for that month.
12 Before October 1, 2000, once applicable, the requirement of
13 the making of quarter monthly payments to the Department shall
14 continue until such taxpayer's average monthly liability to
15 the Department during the preceding 4 complete calendar
16 quarters (excluding the month of highest liability and the
17 month of lowest liability) is less than $9,000, or until such
18 taxpayer's average monthly liability to the Department as
19 computed for each calendar quarter of the 4 preceding complete
20 calendar quarter period is less than $10,000. However, if a
21 taxpayer can show the Department that a substantial change in
22 the taxpayer's business has occurred which causes the taxpayer
23 to anticipate that his average monthly tax liability for the
24 reasonably foreseeable future will fall below the $10,000
25 threshold stated above, then such taxpayer may petition the
26 Department for change in such taxpayer's reporting status. On
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1 and after October 1, 2000, once applicable, the requirement of
2 the making of quarter monthly payments to the Department shall
3 continue until such taxpayer's average monthly liability to
4 the Department during the preceding 4 complete calendar
5 quarters (excluding the month of highest liability and the
6 month of lowest liability) is less than $19,000 or until such
7 taxpayer's average monthly liability to the Department as
8 computed for each calendar quarter of the 4 preceding complete
9 calendar quarter period is less than $20,000. However, if a
10 taxpayer can show the Department that a substantial change in
11 the taxpayer's business has occurred which causes the taxpayer
12 to anticipate that his average monthly tax liability for the
13 reasonably foreseeable future will fall below the $20,000
14 threshold stated above, then such taxpayer may petition the
15 Department for a change in such taxpayer's reporting status.
16 The Department shall change such taxpayer's reporting status
17 unless it finds that such change is seasonal in nature and not
18 likely to be long term. Quarter monthly payment status shall
19 be determined under this paragraph as if the rate reduction to
20 1.25% in Public Act 102-700 on sales tax holiday items had not
21 occurred. For quarter monthly payments due on or after July 1,
22 2023 and through June 30, 2024, "25% of the taxpayer's
23 liability for the same calendar month of the preceding year"
24 shall be determined as if the rate reduction to 1.25% in Public
25 Act 102-700 on sales tax holiday items had not occurred.
26 Quarter monthly payment status shall be determined under this
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1 paragraph as if the rate reduction to 0% in Public Act 102-700
2 on food for human consumption that is to be consumed off the
3 premises where it is sold (other than alcoholic beverages,
4 food consisting of or infused with adult use cannabis, soft
5 drinks, and food that has been prepared for immediate
6 consumption) had not occurred. For quarter monthly payments
7 due under this paragraph on or after July 1, 2023 and through
8 June 30, 2024, "25% of the taxpayer's liability for the same
9 calendar month of the preceding year" shall be determined as
10 if the rate reduction to 0% in Public Act 102-700 had not
11 occurred. If any such quarter monthly payment is not paid at
12 the time or in the amount required by this Section, then the
13 taxpayer shall be liable for penalties and interest on the
14 difference between the minimum amount due and the amount of
15 such quarter monthly payment actually and timely paid, except
16 insofar as the taxpayer has previously made payments for that
17 month to the Department in excess of the minimum payments
18 previously due as provided in this Section. The Department
19 shall make reasonable rules and regulations to govern the
20 quarter monthly payment amount and quarter monthly payment
21 dates for taxpayers who file on other than a calendar monthly
22 basis.
23 If any such payment provided for in this Section exceeds
24 the taxpayer's liabilities under this Act, the Retailers'
25 Occupation Tax Act, the Service Occupation Tax Act and the
26 Service Use Tax Act, as shown by an original monthly return,
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1 the Department shall issue to the taxpayer a credit memorandum
2 no later than 30 days after the date of payment, which
3 memorandum may be submitted by the taxpayer to the Department
4 in payment of tax liability subsequently to be remitted by the
5 taxpayer to the Department or be assigned by the taxpayer to a
6 similar taxpayer under this Act, the Retailers' Occupation Tax
7 Act, the Service Occupation Tax Act or the Service Use Tax Act,
8 in accordance with reasonable rules and regulations to be
9 prescribed by the Department, except that if such excess
10 payment is shown on an original monthly return and is made
11 after December 31, 1986, no credit memorandum shall be issued,
12 unless requested by the taxpayer. If no such request is made,
13 the taxpayer may credit such excess payment against tax
14 liability subsequently to be remitted by the taxpayer to the
15 Department under this Act, the Retailers' Occupation Tax Act,
16 the Service Occupation Tax Act or the Service Use Tax Act, in
17 accordance with reasonable rules and regulations prescribed by
18 the Department. If the Department subsequently determines that
19 all or any part of the credit taken was not actually due to the
20 taxpayer, the taxpayer's vendor's discount shall be reduced,
21 if necessary, to reflect the difference between the credit
22 taken and that actually due, and the taxpayer shall be liable
23 for penalties and interest on such difference.
24 If the retailer is otherwise required to file a monthly
25 return and if the retailer's average monthly tax liability to
26 the Department does not exceed $200, the Department may
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1 authorize his returns to be filed on a quarter annual basis,
2 with the return for January, February, and March of a given
3 year being due by April 20 of such year; with the return for
4 April, May and June of a given year being due by July 20 of
5 such year; with the return for July, August and September of a
6 given year being due by October 20 of such year, and with the
7 return for October, November and December of a given year
8 being due by January 20 of the following year.
9 If the retailer is otherwise required to file a monthly or
10 quarterly return and if the retailer's average monthly tax
11 liability to the Department does not exceed $50, the
12 Department may authorize his returns to be filed on an annual
13 basis, with the return for a given year being due by January 20
14 of the following year.
15 Such quarter annual and annual returns, as to form and
16 substance, shall be subject to the same requirements as
17 monthly returns.
18 Notwithstanding any other provision in this Act concerning
19 the time within which a retailer may file his return, in the
20 case of any retailer who ceases to engage in a kind of business
21 which makes him responsible for filing returns under this Act,
22 such retailer shall file a final return under this Act with the
23 Department not more than one month after discontinuing such
24 business.
25 In addition, with respect to motor vehicles, watercraft,
26 aircraft, and trailers that are required to be registered with
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1 an agency of this State, except as otherwise provided in this
2 Section, every retailer selling this kind of tangible personal
3 property shall file, with the Department, upon a form to be
4 prescribed and supplied by the Department, a separate return
5 for each such item of tangible personal property which the
6 retailer sells, except that if, in the same transaction, (i) a
7 retailer of aircraft, watercraft, motor vehicles or trailers
8 transfers more than one aircraft, watercraft, motor vehicle or
9 trailer to another aircraft, watercraft, motor vehicle or
10 trailer retailer for the purpose of resale or (ii) a retailer
11 of aircraft, watercraft, motor vehicles, or trailers transfers
12 more than one aircraft, watercraft, motor vehicle, or trailer
13 to a purchaser for use as a qualifying rolling stock as
14 provided in Section 3-55 of this Act, then that seller may
15 report the transfer of all the aircraft, watercraft, motor
16 vehicles or trailers involved in that transaction to the
17 Department on the same uniform invoice-transaction reporting
18 return form. For purposes of this Section, "watercraft" means
19 a Class 2, Class 3, or Class 4 watercraft as defined in Section
20 3-2 of the Boat Registration and Safety Act, a personal
21 watercraft, or any boat equipped with an inboard motor.
22 In addition, with respect to motor vehicles, watercraft,
23 aircraft, and trailers that are required to be registered with
24 an agency of this State, every person who is engaged in the
25 business of leasing or renting such items and who, in
26 connection with such business, sells any such item to a
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1 retailer for the purpose of resale is, notwithstanding any
2 other provision of this Section to the contrary, authorized to
3 meet the return-filing requirement of this Act by reporting
4 the transfer of all the aircraft, watercraft, motor vehicles,
5 or trailers transferred for resale during a month to the
6 Department on the same uniform invoice-transaction reporting
7 return form on or before the 20th of the month following the
8 month in which the transfer takes place. Notwithstanding any
9 other provision of this Act to the contrary, all returns filed
10 under this paragraph must be filed by electronic means in the
11 manner and form as required by the Department.
12 The transaction reporting return in the case of motor
13 vehicles or trailers that are required to be registered with
14 an agency of this State, shall be the same document as the
15 Uniform Invoice referred to in Section 5-402 of the Illinois
16 Vehicle Code and must show the name and address of the seller;
17 the name and address of the purchaser; the amount of the
18 selling price including the amount allowed by the retailer for
19 traded-in property, if any; the amount allowed by the retailer
20 for the traded-in tangible personal property, if any, to the
21 extent to which Section 2 of this Act allows an exemption for
22 the value of traded-in property; the balance payable after
23 deducting such trade-in allowance from the total selling
24 price; the amount of tax due from the retailer with respect to
25 such transaction; the amount of tax collected from the
26 purchaser by the retailer on such transaction (or satisfactory
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1 evidence that such tax is not due in that particular instance,
2 if that is claimed to be the fact); the place and date of the
3 sale; a sufficient identification of the property sold; such
4 other information as is required in Section 5-402 of the
5 Illinois Vehicle Code, and such other information as the
6 Department may reasonably require.
7 The transaction reporting return in the case of watercraft
8 and aircraft must show the name and address of the seller; the
9 name and address of the purchaser; the amount of the selling
10 price including the amount allowed by the retailer for
11 traded-in property, if any; the amount allowed by the retailer
12 for the traded-in tangible personal property, if any, to the
13 extent to which Section 2 of this Act allows an exemption for
14 the value of traded-in property; the balance payable after
15 deducting such trade-in allowance from the total selling
16 price; the amount of tax due from the retailer with respect to
17 such transaction; the amount of tax collected from the
18 purchaser by the retailer on such transaction (or satisfactory
19 evidence that such tax is not due in that particular instance,
20 if that is claimed to be the fact); the place and date of the
21 sale, a sufficient identification of the property sold, and
22 such other information as the Department may reasonably
23 require.
24 Such transaction reporting return shall be filed not later
25 than 20 days after the date of delivery of the item that is
26 being sold, but may be filed by the retailer at any time sooner
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1 than that if he chooses to do so. The transaction reporting
2 return and tax remittance or proof of exemption from the tax
3 that is imposed by this Act may be transmitted to the
4 Department by way of the State agency with which, or State
5 officer with whom, the tangible personal property must be
6 titled or registered (if titling or registration is required)
7 if the Department and such agency or State officer determine
8 that this procedure will expedite the processing of
9 applications for title or registration.
10 With each such transaction reporting return, the retailer
11 shall remit the proper amount of tax due (or shall submit
12 satisfactory evidence that the sale is not taxable if that is
13 the case), to the Department or its agents, whereupon the
14 Department shall issue, in the purchaser's name, a tax receipt
15 (or a certificate of exemption if the Department is satisfied
16 that the particular sale is tax exempt) which such purchaser
17 may submit to the agency with which, or State officer with
18 whom, he must title or register the tangible personal property
19 that is involved (if titling or registration is required) in
20 support of such purchaser's application for an Illinois
21 certificate or other evidence of title or registration to such
22 tangible personal property.
23 No retailer's failure or refusal to remit tax under this
24 Act precludes a user, who has paid the proper tax to the
25 retailer, from obtaining his certificate of title or other
26 evidence of title or registration (if titling or registration
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1 is required) upon satisfying the Department that such user has
2 paid the proper tax (if tax is due) to the retailer. The
3 Department shall adopt appropriate rules to carry out the
4 mandate of this paragraph.
5 If the user who would otherwise pay tax to the retailer
6 wants the transaction reporting return filed and the payment
7 of tax or proof of exemption made to the Department before the
8 retailer is willing to take these actions and such user has not
9 paid the tax to the retailer, such user may certify to the fact
10 of such delay by the retailer, and may (upon the Department
11 being satisfied of the truth of such certification) transmit
12 the information required by the transaction reporting return
13 and the remittance for tax or proof of exemption directly to
14 the Department and obtain his tax receipt or exemption
15 determination, in which event the transaction reporting return
16 and tax remittance (if a tax payment was required) shall be
17 credited by the Department to the proper retailer's account
18 with the Department, but without the vendor's discount
19 provided for in this Section being allowed. When the user pays
20 the tax directly to the Department, he shall pay the tax in the
21 same amount and in the same form in which it would be remitted
22 if the tax had been remitted to the Department by the retailer.
23 On and after January 1, 2025, with respect to the lease of
24 trailers, other than semitrailers as defined in Section 1-187
25 of the Illinois Vehicle Code, that are required to be
26 registered with an agency of this State and that are subject to
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1 the tax on lease receipts under this Act, notwithstanding any
2 other provision of this Act to the contrary, for the purpose of
3 reporting and paying tax under this Act on those lease
4 receipts, lessors shall file returns in addition to and
5 separate from the transaction reporting return. Lessors shall
6 file those lease returns and make payment to the Department by
7 electronic means on or before the 20th day of each month
8 following the month, quarter, or year, as applicable, in which
9 lease receipts were received. All lease receipts received by
10 the lessor from the lease of those trailers during the same
11 reporting period shall be reported and tax shall be paid on a
12 single return form to be prescribed by the Department.
13 Where a retailer collects the tax with respect to the
14 selling price of tangible personal property which he sells and
15 the purchaser thereafter returns such tangible personal
16 property and the retailer refunds the selling price thereof to
17 the purchaser, such retailer shall also refund, to the
18 purchaser, the tax so collected from the purchaser. When
19 filing his return for the period in which he refunds such tax
20 to the purchaser, the retailer may deduct the amount of the tax
21 so refunded by him to the purchaser from any other use tax
22 which such retailer may be required to pay or remit to the
23 Department, as shown by such return, if the amount of the tax
24 to be deducted was previously remitted to the Department by
25 such retailer. If the retailer has not previously remitted the
26 amount of such tax to the Department, he is entitled to no
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1 deduction under this Act upon refunding such tax to the
2 purchaser.
3 Any retailer filing a return under this Section shall also
4 include (for the purpose of paying tax thereon) the total tax
5 covered by such return upon the selling price of tangible
6 personal property purchased by him at retail from a retailer,
7 but as to which the tax imposed by this Act was not collected
8 from the retailer filing such return, and such retailer shall
9 remit the amount of such tax to the Department when filing such
10 return.
11 If experience indicates such action to be practicable, the
12 Department may prescribe and furnish a combination or joint
13 return which will enable retailers, who are required to file
14 returns hereunder and also under the Retailers' Occupation Tax
15 Act, to furnish all the return information required by both
16 Acts on the one form.
17 Where the retailer has more than one business registered
18 with the Department under separate registration under this
19 Act, such retailer may not file each return that is due as a
20 single return covering all such registered businesses, but
21 shall file separate returns for each such registered business.
22 Beginning January 1, 1990, each month the Department shall
23 pay into the State and Local Sales Tax Reform Fund, a special
24 fund in the State Treasury which is hereby created, the net
25 revenue realized for the preceding month from the 1% tax
26 imposed under this Act.
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1 Beginning January 1, 1990, each month the Department shall
2 pay into the County and Mass Transit District Fund 4% of the
3 net revenue realized for the preceding month from the 6.25%
4 general rate on the selling price of tangible personal
5 property which is purchased outside Illinois at retail from a
6 retailer and which is titled or registered by an agency of this
7 State's government.
8 Beginning January 1, 1990, each month the Department shall
9 pay into the State and Local Sales Tax Reform Fund, a special
10 fund in the State Treasury, 20% of the net revenue realized for
11 the preceding month from the 6.25% general rate on the selling
12 price of tangible personal property, other than (i) tangible
13 personal property which is purchased outside Illinois at
14 retail from a retailer and which is titled or registered by an
15 agency of this State's government and (ii) aviation fuel sold
16 on or after December 1, 2019. This exception for aviation fuel
17 only applies for so long as the revenue use requirements of 49
18 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
19 For aviation fuel sold on or after December 1, 2019, each
20 month the Department shall pay into the State Aviation Program
21 Fund 20% of the net revenue realized for the preceding month
22 from the 6.25% general rate on the selling price of aviation
23 fuel, less an amount estimated by the Department to be
24 required for refunds of the 20% portion of the tax on aviation
25 fuel under this Act, which amount shall be deposited into the
26 Aviation Fuel Sales Tax Refund Fund. The Department shall only
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1 pay moneys into the State Aviation Program Fund and the
2 Aviation Fuels Sales Tax Refund Fund under this Act for so long
3 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
4 U.S.C. 47133 are binding on the State.
5 Beginning August 1, 2000, each month the Department shall
6 pay into the State and Local Sales Tax Reform Fund 100% of the
7 net revenue realized for the preceding month from the 1.25%
8 rate on the selling price of motor fuel and gasohol. If, in any
9 month, the tax on sales tax holiday items, as defined in
10 Section 3-6, is imposed at the rate of 1.25%, then the
11 Department shall pay 100% of the net revenue realized for that
12 month from the 1.25% rate on the selling price of sales tax
13 holiday items into the State and Local Sales Tax Reform Fund.
14 Beginning January 1, 1990, each month the Department shall
15 pay into the Local Government Tax Fund 16% of the net revenue
16 realized for the preceding month from the 6.25% general rate
17 on the selling price of tangible personal property which is
18 purchased outside Illinois at retail from a retailer and which
19 is titled or registered by an agency of this State's
20 government.
21 Beginning October 1, 2009, each month the Department shall
22 pay into the Capital Projects Fund an amount that is equal to
23 an amount estimated by the Department to represent 80% of the
24 net revenue realized for the preceding month from the sale of
25 candy, grooming and hygiene products, and soft drinks that had
26 been taxed at a rate of 1% prior to September 1, 2009 but that
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1 are now taxed at 6.25%.
2 Beginning July 1, 2011, each month the Department shall
3 pay into the Clean Air Act Permit Fund 80% of the net revenue
4 realized for the preceding month from the 6.25% general rate
5 on the selling price of sorbents used in Illinois in the
6 process of sorbent injection as used to comply with the
7 Environmental Protection Act or the federal Clean Air Act, but
8 the total payment into the Clean Air Act Permit Fund under this
9 Act and the Retailers' Occupation Tax Act shall not exceed
10 $2,000,000 in any fiscal year.
11 Beginning July 1, 2013, each month the Department shall
12 pay into the Underground Storage Tank Fund from the proceeds
13 collected under this Act, the Service Use Tax Act, the Service
14 Occupation Tax Act, and the Retailers' Occupation Tax Act an
15 amount equal to the average monthly deficit in the Underground
16 Storage Tank Fund during the prior year, as certified annually
17 by the Illinois Environmental Protection Agency, but the total
18 payment into the Underground Storage Tank Fund under this Act,
19 the Service Use Tax Act, the Service Occupation Tax Act, and
20 the Retailers' Occupation Tax Act shall not exceed $18,000,000
21 in any State fiscal year. As used in this paragraph, the
22 "average monthly deficit" shall be equal to the difference
23 between the average monthly claims for payment by the fund and
24 the average monthly revenues deposited into the fund,
25 excluding payments made pursuant to this paragraph.
26 Beginning July 1, 2015, of the remainder of the moneys
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1 received by the Department under this Act, the Service Use Tax
2 Act, the Service Occupation Tax Act, and the Retailers'
3 Occupation Tax Act, each month the Department shall deposit
4 $500,000 into the State Crime Laboratory Fund.
5 Of the remainder of the moneys received by the Department
6 pursuant to this Act, (a) 1.75% thereof shall be paid into the
7 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
8 and after July 1, 1989, 3.8% thereof shall be paid into the
9 Build Illinois Fund; provided, however, that if in any fiscal
10 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
11 may be, of the moneys received by the Department and required
12 to be paid into the Build Illinois Fund pursuant to Section 3
13 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
14 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
15 Service Occupation Tax Act, such Acts being hereinafter called
16 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
17 may be, of moneys being hereinafter called the "Tax Act
18 Amount", and (2) the amount transferred to the Build Illinois
19 Fund from the State and Local Sales Tax Reform Fund shall be
20 less than the Annual Specified Amount (as defined in Section 3
21 of the Retailers' Occupation Tax Act), an amount equal to the
22 difference shall be immediately paid into the Build Illinois
23 Fund from other moneys received by the Department pursuant to
24 the Tax Acts; and further provided, that if on the last
25 business day of any month the sum of (1) the Tax Act Amount
26 required to be deposited into the Build Illinois Bond Account
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1 in the Build Illinois Fund during such month and (2) the amount
2 transferred during such month to the Build Illinois Fund from
3 the State and Local Sales Tax Reform Fund shall have been less
4 than 1/12 of the Annual Specified Amount, an amount equal to
5 the difference shall be immediately paid into the Build
6 Illinois Fund from other moneys received by the Department
7 pursuant to the Tax Acts; and, further provided, that in no
8 event shall the payments required under the preceding proviso
9 result in aggregate payments into the Build Illinois Fund
10 pursuant to this clause (b) for any fiscal year in excess of
11 the greater of (i) the Tax Act Amount or (ii) the Annual
12 Specified Amount for such fiscal year; and, further provided,
13 that the amounts payable into the Build Illinois Fund under
14 this clause (b) shall be payable only until such time as the
15 aggregate amount on deposit under each trust indenture
16 securing Bonds issued and outstanding pursuant to the Build
17 Illinois Bond Act is sufficient, taking into account any
18 future investment income, to fully provide, in accordance with
19 such indenture, for the defeasance of or the payment of the
20 principal of, premium, if any, and interest on the Bonds
21 secured by such indenture and on any Bonds expected to be
22 issued thereafter and all fees and costs payable with respect
23 thereto, all as certified by the Director of the Bureau of the
24 Budget (now Governor's Office of Management and Budget). If on
25 the last business day of any month in which Bonds are
26 outstanding pursuant to the Build Illinois Bond Act, the
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1 aggregate of the moneys deposited in the Build Illinois Bond
2 Account in the Build Illinois Fund in such month shall be less
3 than the amount required to be transferred in such month from
4 the Build Illinois Bond Account to the Build Illinois Bond
5 Retirement and Interest Fund pursuant to Section 13 of the
6 Build Illinois Bond Act, an amount equal to such deficiency
7 shall be immediately paid from other moneys received by the
8 Department pursuant to the Tax Acts to the Build Illinois
9 Fund; provided, however, that any amounts paid to the Build
10 Illinois Fund in any fiscal year pursuant to this sentence
11 shall be deemed to constitute payments pursuant to clause (b)
12 of the preceding sentence and shall reduce the amount
13 otherwise payable for such fiscal year pursuant to clause (b)
14 of the preceding sentence. The moneys received by the
15 Department pursuant to this Act and required to be deposited
16 into the Build Illinois Fund are subject to the pledge, claim
17 and charge set forth in Section 12 of the Build Illinois Bond
18 Act.
19 Subject to payment of amounts into the Build Illinois Fund
20 as provided in the preceding paragraph or in any amendment
21 thereto hereafter enacted, the following specified monthly
22 installment of the amount requested in the certificate of the
23 Chairman of the Metropolitan Pier and Exposition Authority
24 provided under Section 8.25f of the State Finance Act, but not
25 in excess of the sums designated as "Total Deposit", shall be
26 deposited in the aggregate from collections under Section 9 of
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1 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
2 9 of the Service Occupation Tax Act, and Section 3 of the
3 Retailers' Occupation Tax Act into the McCormick Place
4 Expansion Project Fund in the specified fiscal years.
5Fiscal YearTotal Deposit61993 $071994 53,000,00081995 58,000,00091996 61,000,000101997 64,000,000111998 68,000,000121999 71,000,000132000 75,000,000142001 80,000,000152002 93,000,000162003 99,000,000172004103,000,000182005108,000,000192006113,000,000202007119,000,000212008126,000,000222009132,000,000232010139,000,000242011146,000,000252012153,000,000262013161,000,000 5 Fiscal Year Total Deposit 6 1993 $0 7 1994 53,000,000 8 1995 58,000,000 9 1996 61,000,000 10 1997 64,000,000 11 1998 68,000,000 12 1999 71,000,000 13 2000 75,000,000 14 2001 80,000,000 15 2002 93,000,000 16 2003 99,000,000 17 2004 103,000,000 18 2005 108,000,000 19 2006 113,000,000 20 2007 119,000,000 21 2008 126,000,000 22 2009 132,000,000 23 2010 139,000,000 24 2011 146,000,000 25 2012 153,000,000 26 2013 161,000,000
5 Fiscal Year Total Deposit
6 1993 $0
7 1994 53,000,000
8 1995 58,000,000
9 1996 61,000,000
10 1997 64,000,000
11 1998 68,000,000
12 1999 71,000,000
13 2000 75,000,000
14 2001 80,000,000
15 2002 93,000,000
16 2003 99,000,000
17 2004 103,000,000
18 2005 108,000,000
19 2006 113,000,000
20 2007 119,000,000
21 2008 126,000,000
22 2009 132,000,000
23 2010 139,000,000
24 2011 146,000,000
25 2012 153,000,000
26 2013 161,000,000
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5 Fiscal Year Total Deposit
6 1993 $0
7 1994 53,000,000
8 1995 58,000,000
9 1996 61,000,000
10 1997 64,000,000
11 1998 68,000,000
12 1999 71,000,000
13 2000 75,000,000
14 2001 80,000,000
15 2002 93,000,000
16 2003 99,000,000
17 2004 103,000,000
18 2005 108,000,000
19 2006 113,000,000
20 2007 119,000,000
21 2008 126,000,000
22 2009 132,000,000
23 2010 139,000,000
24 2011 146,000,000
25 2012 153,000,000
26 2013 161,000,000
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12014170,000,00022015179,000,00032016189,000,00042017199,000,00052018210,000,00062019221,000,00072020233,000,00082021300,000,00092022300,000,000102023300,000,000112024 300,000,000122025 300,000,000132026 300,000,000142027 375,000,000152028 375,000,000162029 375,000,000172030 375,000,000182031 375,000,000192032 375,000,000202033 375,000,000 212034375,000,000222035375,000,000232036450,000,00024and 25each fiscal year 26thereafter that bonds 1 2014 170,000,000 2 2015 179,000,000 3 2016 189,000,000 4 2017 199,000,000 5 2018 210,000,000 6 2019 221,000,000 7 2020 233,000,000 8 2021 300,000,000 9 2022 300,000,000 10 2023 300,000,000 11 2024 300,000,000 12 2025 300,000,000 13 2026 300,000,000 14 2027 375,000,000 15 2028 375,000,000 16 2029 375,000,000 17 2030 375,000,000 18 2031 375,000,000 19 2032 375,000,000 20 2033 375,000,000 21 2034 375,000,000 22 2035 375,000,000 23 2036 450,000,000 24 and 25 each fiscal year 26 thereafter that bonds
1 2014 170,000,000
2 2015 179,000,000
3 2016 189,000,000
4 2017 199,000,000
5 2018 210,000,000
6 2019 221,000,000
7 2020 233,000,000
8 2021 300,000,000
9 2022 300,000,000
10 2023 300,000,000
11 2024 300,000,000
12 2025 300,000,000
13 2026 300,000,000
14 2027 375,000,000
15 2028 375,000,000
16 2029 375,000,000
17 2030 375,000,000
18 2031 375,000,000
19 2032 375,000,000
20 2033 375,000,000
21 2034 375,000,000
22 2035 375,000,000
23 2036 450,000,000
24 and
25 each fiscal year
26 thereafter that bonds
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1 2014 170,000,000
2 2015 179,000,000
3 2016 189,000,000
4 2017 199,000,000
5 2018 210,000,000
6 2019 221,000,000
7 2020 233,000,000
8 2021 300,000,000
9 2022 300,000,000
10 2023 300,000,000
11 2024 300,000,000
12 2025 300,000,000
13 2026 300,000,000
14 2027 375,000,000
15 2028 375,000,000
16 2029 375,000,000
17 2030 375,000,000
18 2031 375,000,000
19 2032 375,000,000
20 2033 375,000,000
21 2034 375,000,000
22 2035 375,000,000
23 2036 450,000,000
24 and
25 each fiscal year
26 thereafter that bonds
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1are outstanding under 2Section 13.2 of the 3Metropolitan Pier and 4Exposition Authority Act, 5but not after fiscal year 2060. 1 are outstanding under 2 Section 13.2 of the 3 Metropolitan Pier and 4 Exposition Authority Act, 5 but not after fiscal year 2060.
1 are outstanding under
2 Section 13.2 of the
3 Metropolitan Pier and
4 Exposition Authority Act,
5 but not after fiscal year 2060.
6 Beginning July 20, 1993 and in each month of each fiscal
7 year thereafter, one-eighth of the amount requested in the
8 certificate of the Chairman of the Metropolitan Pier and
9 Exposition Authority for that fiscal year, less the amount
10 deposited into the McCormick Place Expansion Project Fund by
11 the State Treasurer in the respective month under subsection
12 (g) of Section 13 of the Metropolitan Pier and Exposition
13 Authority Act, plus cumulative deficiencies in the deposits
14 required under this Section for previous months and years,
15 shall be deposited into the McCormick Place Expansion Project
16 Fund, until the full amount requested for the fiscal year, but
17 not in excess of the amount specified above as "Total
18 Deposit", has been deposited.
19 Subject to payment of amounts into the Capital Projects
20 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
21 and the McCormick Place Expansion Project Fund pursuant to the
22 preceding paragraphs or in any amendments thereto hereafter
23 enacted, for aviation fuel sold on or after December 1, 2019,
24 the Department shall each month deposit into the Aviation Fuel
25 Sales Tax Refund Fund an amount estimated by the Department to
26 be required for refunds of the 80% portion of the tax on
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1 are outstanding under
2 Section 13.2 of the
3 Metropolitan Pier and
4 Exposition Authority Act,
5 but not after fiscal year 2060.
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1 aviation fuel under this Act. The Department shall only
2 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
3 under this paragraph for so long as the revenue use
4 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
5 binding on the State.
6 Subject to payment of amounts into the Build Illinois Fund
7 and the McCormick Place Expansion Project Fund pursuant to the
8 preceding paragraphs or in any amendments thereto hereafter
9 enacted, beginning July 1, 1993 and ending on September 30,
10 2013, the Department shall each month pay into the Illinois
11 Tax Increment Fund 0.27% of 80% of the net revenue realized for
12 the preceding month from the 6.25% general rate on the selling
13 price of tangible personal property.
14 Subject to payment of amounts into the Build Illinois
15 Fund, the McCormick Place Expansion Project Fund, the Illinois
16 Tax Increment Fund, and the Energy Infrastructure Fund
17 pursuant to the preceding paragraphs or in any amendments to
18 this Section hereafter enacted, beginning on the first day of
19 the first calendar month to occur on or after August 26, 2014
20 (the effective date of Public Act 98-1098), each month, from
21 the collections made under Section 9 of the Use Tax Act,
22 Section 9 of the Service Use Tax Act, Section 9 of the Service
23 Occupation Tax Act, and Section 3 of the Retailers' Occupation
24 Tax Act, the Department shall pay into the Tax Compliance and
25 Administration Fund, to be used, subject to appropriation, to
26 fund additional auditors and compliance personnel at the
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1 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
2 the cash receipts collected during the preceding fiscal year
3 by the Audit Bureau of the Department under the Use Tax Act,
4 the Service Use Tax Act, the Service Occupation Tax Act, the
5 Retailers' Occupation Tax Act, and associated local occupation
6 and use taxes administered by the Department.
7 Subject to payments of amounts into the Build Illinois
8 Fund, the McCormick Place Expansion Project Fund, the Illinois
9 Tax Increment Fund, and the Tax Compliance and Administration
10 Fund as provided in this Section, beginning on July 1, 2018 the
11 Department shall pay each month into the Downstate Public
12 Transportation Fund the moneys required to be so paid under
13 Section 2-3 of the Downstate Public Transportation Act.
14 Subject to successful execution and delivery of a
15 public-private agreement between the public agency and private
16 entity and completion of the civic build, beginning on July 1,
17 2023, of the remainder of the moneys received by the
18 Department under the Use Tax Act, the Service Use Tax Act, the
19 Service Occupation Tax Act, and this Act, the Department shall
20 deposit the following specified deposits in the aggregate from
21 collections under the Use Tax Act, the Service Use Tax Act, the
22 Service Occupation Tax Act, and the Retailers' Occupation Tax
23 Act, as required under Section 8.25g of the State Finance Act
24 for distribution consistent with the Public-Private
25 Partnership for Civic and Transit Infrastructure Project Act.
26 The moneys received by the Department pursuant to this Act and
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1 required to be deposited into the Civic and Transit
2 Infrastructure Fund are subject to the pledge, claim, and
3 charge set forth in Section 25-55 of the Public-Private
4 Partnership for Civic and Transit Infrastructure Project Act.
5 As used in this paragraph, "civic build", "private entity",
6 "public-private agreement", and "public agency" have the
7 meanings provided in Section 25-10 of the Public-Private
8 Partnership for Civic and Transit Infrastructure Project Act.
9 Fiscal Year............................Total Deposit
10 2024....................................$200,000,000
11 2025....................................$206,000,000
12 2026....................................$212,200,000
13 2027....................................$218,500,000
14 2028....................................$225,100,000
15 2029....................................$288,700,000
16 2030....................................$298,900,000
17 2031....................................$309,300,000
18 2032....................................$320,100,000
19 2033....................................$331,200,000
20 2034....................................$341,200,000
21 2035....................................$351,400,000
22 2036....................................$361,900,000
23 2037....................................$372,800,000
24 2038....................................$384,000,000
25 2039....................................$395,500,000
26 2040....................................$407,400,000
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1 2041....................................$419,600,000
2 2042....................................$432,200,000
3 2043....................................$445,100,000
4 Beginning July 1, 2021 and until July 1, 2022, subject to
5 the payment of amounts into the State and Local Sales Tax
6 Reform Fund, the Build Illinois Fund, the McCormick Place
7 Expansion Project Fund, the Illinois Tax Increment Fund, and
8 the Tax Compliance and Administration Fund as provided in this
9 Section, the Department shall pay each month into the Road
10 Fund the amount estimated to represent 16% of the net revenue
11 realized from the taxes imposed on motor fuel and gasohol.
12 Beginning July 1, 2022 and until July 1, 2023, subject to the
13 payment of amounts into the State and Local Sales Tax Reform
14 Fund, the Build Illinois Fund, the McCormick Place Expansion
15 Project Fund, the Illinois Tax Increment Fund, and the Tax
16 Compliance and Administration Fund as provided in this
17 Section, the Department shall pay each month into the Road
18 Fund the amount estimated to represent 32% of the net revenue
19 realized from the taxes imposed on motor fuel and gasohol.
20 Beginning July 1, 2023 and until July 1, 2024, subject to the
21 payment of amounts into the State and Local Sales Tax Reform
22 Fund, the Build Illinois Fund, the McCormick Place Expansion
23 Project Fund, the Illinois Tax Increment Fund, and the Tax
24 Compliance and Administration Fund as provided in this
25 Section, the Department shall pay each month into the Road
26 Fund the amount estimated to represent 48% of the net revenue
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1 realized from the taxes imposed on motor fuel and gasohol.
2 Beginning July 1, 2024 and until July 1, 2025, subject to the
3 payment of amounts into the State and Local Sales Tax Reform
4 Fund, the Build Illinois Fund, the McCormick Place Expansion
5 Project Fund, the Illinois Tax Increment Fund, and the Tax
6 Compliance and Administration Fund as provided in this
7 Section, the Department shall pay each month into the Road
8 Fund the amount estimated to represent 64% of the net revenue
9 realized from the taxes imposed on motor fuel and gasohol.
10 Beginning on July 1, 2025, subject to the payment of amounts
11 into the State and Local Sales Tax Reform Fund, the Build
12 Illinois Fund, the McCormick Place Expansion Project Fund, the
13 Illinois Tax Increment Fund, and the Tax Compliance and
14 Administration Fund as provided in this Section, the
15 Department shall pay each month into the Road Fund the amount
16 estimated to represent 80% of the net revenue realized from
17 the taxes imposed on motor fuel and gasohol. As used in this
18 paragraph "motor fuel" has the meaning given to that term in
19 Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
20 meaning given to that term in Section 3-40 of this Act.
21 Of the remainder of the moneys received by the Department
22 pursuant to this Act, 75% thereof shall be paid into the State
23 Treasury and 25% shall be reserved in a special account and
24 used only for the transfer to the Common School Fund as part of
25 the monthly transfer from the General Revenue Fund in
26 accordance with Section 8a of the State Finance Act.
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1 As soon as possible after the first day of each month, upon
2 certification of the Department of Revenue, the Comptroller
3 shall order transferred and the Treasurer shall transfer from
4 the General Revenue Fund to the Motor Fuel Tax Fund an amount
5 equal to 1.7% of 80% of the net revenue realized under this Act
6 for the second preceding month. Beginning April 1, 2000, this
7 transfer is no longer required and shall not be made.
8 Net revenue realized for a month shall be the revenue
9 collected by the State pursuant to this Act, less the amount
10 paid out during that month as refunds to taxpayers for
11 overpayment of liability.
12 For greater simplicity of administration, manufacturers,
13 importers and wholesalers whose products are sold at retail in
14 Illinois by numerous retailers, and who wish to do so, may
15 assume the responsibility for accounting and paying to the
16 Department all tax accruing under this Act with respect to
17 such sales, if the retailers who are affected do not make
18 written objection to the Department to this arrangement.
19 (Source: P.A. 102-700, Article 60, Section 60-15, eff.
20 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
21 102-1019, eff. 1-1-23; 103-154, eff. 6-30-23; 103-363, eff.
22 7-28-23; 103-592, Article 110, Section 110-5, eff. 6-7-24;
23 revised 7-22-24.)
24 (Text of Section after amendment by P.A. 103-592, Article
25 75, Section 75-5)
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1 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
2 and trailers that are required to be registered with an agency
3 of this State, each retailer required or authorized to collect
4 the tax imposed by this Act shall pay to the Department the
5 amount of such tax (except as otherwise provided) at the time
6 when he is required to file his return for the period during
7 which such tax was collected, less a discount of 2.1% prior to
8 January 1, 1990, and 1.75% on and after January 1, 1990, or $5
9 per calendar year, whichever is greater, which is allowed to
10 reimburse the retailer for expenses incurred in collecting the
11 tax, keeping records, preparing and filing returns, remitting
12 the tax and supplying data to the Department on request.
13 Beginning with returns due on or after January 1, 2025, the
14 discount allowed in this Section, the Retailers' Occupation
15 Tax Act, the Service Occupation Tax Act, and the Service Use
16 Tax Act, including any local tax administered by the
17 Department and reported on the same return, shall not exceed
18 $1,000 per month in the aggregate for returns other than
19 transaction returns filed during the month. When determining
20 the discount allowed under this Section, retailers shall
21 include the amount of tax that would have been due at the 6.25%
22 rate but for the 1.25% rate imposed on sales tax holiday items
23 under Public Act 102-700. The discount under this Section is
24 not allowed for the 1.25% portion of taxes paid on aviation
25 fuel that is subject to the revenue use requirements of 49
26 U.S.C. 47107(b) and 49 U.S.C. 47133. When determining the
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1 discount allowed under this Section, retailers shall include
2 the amount of tax that would have been due at the 1% rate but
3 for the 0% rate imposed under Public Act 102-700. In the case
4 of retailers who report and pay the tax on a transaction by
5 transaction basis, as provided in this Section, such discount
6 shall be taken with each such tax remittance instead of when
7 such retailer files his periodic return, but, beginning with
8 returns due on or after January 1, 2025, the discount allowed
9 under this Section and the Retailers' Occupation Tax Act,
10 including any local tax administered by the Department and
11 reported on the same transaction return, shall not exceed
12 $1,000 per month for all transaction returns filed during the
13 month. The discount allowed under this Section is allowed only
14 for returns that are filed in the manner required by this Act.
15 The Department may disallow the discount for retailers whose
16 certificate of registration is revoked at the time the return
17 is filed, but only if the Department's decision to revoke the
18 certificate of registration has become final. A retailer need
19 not remit that part of any tax collected by him to the extent
20 that he is required to remit and does remit the tax imposed by
21 the Retailers' Occupation Tax Act, with respect to the sale of
22 the same property.
23 Where such tangible personal property is sold under a
24 conditional sales contract, or under any other form of sale
25 wherein the payment of the principal sum, or a part thereof, is
26 extended beyond the close of the period for which the return is
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1 filed, the retailer, in collecting the tax (except as to motor
2 vehicles, watercraft, aircraft, and trailers that are required
3 to be registered with an agency of this State), may collect for
4 each tax return period, only the tax applicable to that part of
5 the selling price actually received during such tax return
6 period.
7 In the case of leases, except as otherwise provided in
8 this Act, the lessor, in collecting the tax, may collect for
9 each tax return period, only the tax applicable to that part of
10 the selling price actually received during such tax return
11 period.
12 Except as provided in this Section, on or before the
13 twentieth day of each calendar month, such retailer shall file
14 a return for the preceding calendar month. Such return shall
15 be filed on forms prescribed by the Department and shall
16 furnish such information as the Department may reasonably
17 require. The return shall include the gross receipts on food
18 for human consumption that is to be consumed off the premises
19 where it is sold (other than alcoholic beverages, food
20 consisting of or infused with adult use cannabis, soft drinks,
21 and food that has been prepared for immediate consumption)
22 which were received during the preceding calendar month,
23 quarter, or year, as appropriate, and upon which tax would
24 have been due but for the 0% rate imposed under Public Act
25 102-700. The return shall also include the amount of tax that
26 would have been due on food for human consumption that is to be
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1 consumed off the premises where it is sold (other than
2 alcoholic beverages, food consisting of or infused with adult
3 use cannabis, soft drinks, and food that has been prepared for
4 immediate consumption) but for the 0% rate imposed under
5 Public Act 102-700.
6 On and after January 1, 2018, except for returns required
7 to be filed prior to January 1, 2023 for motor vehicles,
8 watercraft, aircraft, and trailers that are required to be
9 registered with an agency of this State, with respect to
10 retailers whose annual gross receipts average $20,000 or more,
11 all returns required to be filed pursuant to this Act shall be
12 filed electronically. On and after January 1, 2023, with
13 respect to retailers whose annual gross receipts average
14 $20,000 or more, all returns required to be filed pursuant to
15 this Act, including, but not limited to, returns for motor
16 vehicles, watercraft, aircraft, and trailers that are required
17 to be registered with an agency of this State, shall be filed
18 electronically. Retailers who demonstrate that they do not
19 have access to the Internet or demonstrate hardship in filing
20 electronically may petition the Department to waive the
21 electronic filing requirement.
22 The Department may require returns to be filed on a
23 quarterly basis. If so required, a return for each calendar
24 quarter shall be filed on or before the twentieth day of the
25 calendar month following the end of such calendar quarter. The
26 taxpayer shall also file a return with the Department for each
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1 of the first two months of each calendar quarter, on or before
2 the twentieth day of the following calendar month, stating:
3 1. The name of the seller;
4 2. The address of the principal place of business from
5 which he engages in the business of selling tangible
6 personal property at retail in this State;
7 3. The total amount of taxable receipts received by
8 him during the preceding calendar month from sales of
9 tangible personal property by him during such preceding
10 calendar month, including receipts from charge and time
11 sales, but less all deductions allowed by law;
12 4. The amount of credit provided in Section 2d of this
13 Act;
14 5. The amount of tax due;
15 5-5. The signature of the taxpayer; and
16 6. Such other reasonable information as the Department
17 may require.
18 Each retailer required or authorized to collect the tax
19 imposed by this Act on aviation fuel sold at retail in this
20 State during the preceding calendar month shall, instead of
21 reporting and paying tax on aviation fuel as otherwise
22 required by this Section, report and pay such tax on a separate
23 aviation fuel tax return. The requirements related to the
24 return shall be as otherwise provided in this Section.
25 Notwithstanding any other provisions of this Act to the
26 contrary, retailers collecting tax on aviation fuel shall file
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1 all aviation fuel tax returns and shall make all aviation fuel
2 tax payments by electronic means in the manner and form
3 required by the Department. For purposes of this Section,
4 "aviation fuel" means jet fuel and aviation gasoline.
5 If a taxpayer fails to sign a return within 30 days after
6 the proper notice and demand for signature by the Department,
7 the return shall be considered valid and any amount shown to be
8 due on the return shall be deemed assessed.
9 Notwithstanding any other provision of this Act to the
10 contrary, retailers subject to tax on cannabis shall file all
11 cannabis tax returns and shall make all cannabis tax payments
12 by electronic means in the manner and form required by the
13 Department.
14 Beginning October 1, 1993, a taxpayer who has an average
15 monthly tax liability of $150,000 or more shall make all
16 payments required by rules of the Department by electronic
17 funds transfer. Beginning October 1, 1994, a taxpayer who has
18 an average monthly tax liability of $100,000 or more shall
19 make all payments required by rules of the Department by
20 electronic funds transfer. Beginning October 1, 1995, a
21 taxpayer who has an average monthly tax liability of $50,000
22 or more shall make all payments required by rules of the
23 Department by electronic funds transfer. Beginning October 1,
24 2000, a taxpayer who has an annual tax liability of $200,000 or
25 more shall make all payments required by rules of the
26 Department by electronic funds transfer. The term "annual tax
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1 liability" shall be the sum of the taxpayer's liabilities
2 under this Act, and under all other State and local occupation
3 and use tax laws administered by the Department, for the
4 immediately preceding calendar year. The term "average monthly
5 tax liability" means the sum of the taxpayer's liabilities
6 under this Act, and under all other State and local occupation
7 and use tax laws administered by the Department, for the
8 immediately preceding calendar year divided by 12. Beginning
9 on October 1, 2002, a taxpayer who has a tax liability in the
10 amount set forth in subsection (b) of Section 2505-210 of the
11 Department of Revenue Law shall make all payments required by
12 rules of the Department by electronic funds transfer.
13 Before August 1 of each year beginning in 1993, the
14 Department shall notify all taxpayers required to make
15 payments by electronic funds transfer. All taxpayers required
16 to make payments by electronic funds transfer shall make those
17 payments for a minimum of one year beginning on October 1.
18 Any taxpayer not required to make payments by electronic
19 funds transfer may make payments by electronic funds transfer
20 with the permission of the Department.
21 All taxpayers required to make payment by electronic funds
22 transfer and any taxpayers authorized to voluntarily make
23 payments by electronic funds transfer shall make those
24 payments in the manner authorized by the Department.
25 The Department shall adopt such rules as are necessary to
26 effectuate a program of electronic funds transfer and the
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1 requirements of this Section.
2 Before October 1, 2000, if the taxpayer's average monthly
3 tax liability to the Department under this Act, the Retailers'
4 Occupation Tax Act, the Service Occupation Tax Act, the
5 Service Use Tax Act was $10,000 or more during the preceding 4
6 complete calendar quarters, he shall file a return with the
7 Department each month by the 20th day of the month next
8 following the month during which such tax liability is
9 incurred and shall make payments to the Department on or
10 before the 7th, 15th, 22nd and last day of the month during
11 which such liability is incurred. On and after October 1,
12 2000, if the taxpayer's average monthly tax liability to the
13 Department under this Act, the Retailers' Occupation Tax Act,
14 the Service Occupation Tax Act, and the Service Use Tax Act was
15 $20,000 or more during the preceding 4 complete calendar
16 quarters, he shall file a return with the Department each
17 month by the 20th day of the month next following the month
18 during which such tax liability is incurred and shall make
19 payment to the Department on or before the 7th, 15th, 22nd and
20 last day of the month during which such liability is incurred.
21 If the month during which such tax liability is incurred began
22 prior to January 1, 1985, each payment shall be in an amount
23 equal to 1/4 of the taxpayer's actual liability for the month
24 or an amount set by the Department not to exceed 1/4 of the
25 average monthly liability of the taxpayer to the Department
26 for the preceding 4 complete calendar quarters (excluding the
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1 month of highest liability and the month of lowest liability
2 in such 4 quarter period). If the month during which such tax
3 liability is incurred begins on or after January 1, 1985, and
4 prior to January 1, 1987, each payment shall be in an amount
5 equal to 22.5% of the taxpayer's actual liability for the
6 month or 27.5% of the taxpayer's liability for the same
7 calendar month of the preceding year. If the month during
8 which such tax liability is incurred begins on or after
9 January 1, 1987, and prior to January 1, 1988, each payment
10 shall be in an amount equal to 22.5% of the taxpayer's actual
11 liability for the month or 26.25% of the taxpayer's liability
12 for the same calendar month of the preceding year. If the month
13 during which such tax liability is incurred begins on or after
14 January 1, 1988, and prior to January 1, 1989, or begins on or
15 after January 1, 1996, each payment shall be in an amount equal
16 to 22.5% of the taxpayer's actual liability for the month or
17 25% of the taxpayer's liability for the same calendar month of
18 the preceding year. If the month during which such tax
19 liability is incurred begins on or after January 1, 1989, and
20 prior to January 1, 1996, each payment shall be in an amount
21 equal to 22.5% of the taxpayer's actual liability for the
22 month or 25% of the taxpayer's liability for the same calendar
23 month of the preceding year or 100% of the taxpayer's actual
24 liability for the quarter monthly reporting period. The amount
25 of such quarter monthly payments shall be credited against the
26 final tax liability of the taxpayer's return for that month.
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1 Before October 1, 2000, once applicable, the requirement of
2 the making of quarter monthly payments to the Department shall
3 continue until such taxpayer's average monthly liability to
4 the Department during the preceding 4 complete calendar
5 quarters (excluding the month of highest liability and the
6 month of lowest liability) is less than $9,000, or until such
7 taxpayer's average monthly liability to the Department as
8 computed for each calendar quarter of the 4 preceding complete
9 calendar quarter period is less than $10,000. However, if a
10 taxpayer can show the Department that a substantial change in
11 the taxpayer's business has occurred which causes the taxpayer
12 to anticipate that his average monthly tax liability for the
13 reasonably foreseeable future will fall below the $10,000
14 threshold stated above, then such taxpayer may petition the
15 Department for change in such taxpayer's reporting status. On
16 and after October 1, 2000, once applicable, the requirement of
17 the making of quarter monthly payments to the Department shall
18 continue until such taxpayer's average monthly liability to
19 the Department during the preceding 4 complete calendar
20 quarters (excluding the month of highest liability and the
21 month of lowest liability) is less than $19,000 or until such
22 taxpayer's average monthly liability to the Department as
23 computed for each calendar quarter of the 4 preceding complete
24 calendar quarter period is less than $20,000. However, if a
25 taxpayer can show the Department that a substantial change in
26 the taxpayer's business has occurred which causes the taxpayer
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1 to anticipate that his average monthly tax liability for the
2 reasonably foreseeable future will fall below the $20,000
3 threshold stated above, then such taxpayer may petition the
4 Department for a change in such taxpayer's reporting status.
5 The Department shall change such taxpayer's reporting status
6 unless it finds that such change is seasonal in nature and not
7 likely to be long term. Quarter monthly payment status shall
8 be determined under this paragraph as if the rate reduction to
9 1.25% in Public Act 102-700 on sales tax holiday items had not
10 occurred. For quarter monthly payments due on or after July 1,
11 2023 and through June 30, 2024, "25% of the taxpayer's
12 liability for the same calendar month of the preceding year"
13 shall be determined as if the rate reduction to 1.25% in Public
14 Act 102-700 on sales tax holiday items had not occurred.
15 Quarter monthly payment status shall be determined under this
16 paragraph as if the rate reduction to 0% in Public Act 102-700
17 on food for human consumption that is to be consumed off the
18 premises where it is sold (other than alcoholic beverages,
19 food consisting of or infused with adult use cannabis, soft
20 drinks, and food that has been prepared for immediate
21 consumption) had not occurred. For quarter monthly payments
22 due under this paragraph on or after July 1, 2023 and through
23 June 30, 2024, "25% of the taxpayer's liability for the same
24 calendar month of the preceding year" shall be determined as
25 if the rate reduction to 0% in Public Act 102-700 had not
26 occurred. If any such quarter monthly payment is not paid at
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1 the time or in the amount required by this Section, then the
2 taxpayer shall be liable for penalties and interest on the
3 difference between the minimum amount due and the amount of
4 such quarter monthly payment actually and timely paid, except
5 insofar as the taxpayer has previously made payments for that
6 month to the Department in excess of the minimum payments
7 previously due as provided in this Section. The Department
8 shall make reasonable rules and regulations to govern the
9 quarter monthly payment amount and quarter monthly payment
10 dates for taxpayers who file on other than a calendar monthly
11 basis.
12 If any such payment provided for in this Section exceeds
13 the taxpayer's liabilities under this Act, the Retailers'
14 Occupation Tax Act, the Service Occupation Tax Act and the
15 Service Use Tax Act, as shown by an original monthly return,
16 the Department shall issue to the taxpayer a credit memorandum
17 no later than 30 days after the date of payment, which
18 memorandum may be submitted by the taxpayer to the Department
19 in payment of tax liability subsequently to be remitted by the
20 taxpayer to the Department or be assigned by the taxpayer to a
21 similar taxpayer under this Act, the Retailers' Occupation Tax
22 Act, the Service Occupation Tax Act or the Service Use Tax Act,
23 in accordance with reasonable rules and regulations to be
24 prescribed by the Department, except that if such excess
25 payment is shown on an original monthly return and is made
26 after December 31, 1986, no credit memorandum shall be issued,
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1 unless requested by the taxpayer. If no such request is made,
2 the taxpayer may credit such excess payment against tax
3 liability subsequently to be remitted by the taxpayer to the
4 Department under this Act, the Retailers' Occupation Tax Act,
5 the Service Occupation Tax Act or the Service Use Tax Act, in
6 accordance with reasonable rules and regulations prescribed by
7 the Department. If the Department subsequently determines that
8 all or any part of the credit taken was not actually due to the
9 taxpayer, the taxpayer's vendor's discount shall be reduced,
10 if necessary, to reflect the difference between the credit
11 taken and that actually due, and the taxpayer shall be liable
12 for penalties and interest on such difference.
13 If the retailer is otherwise required to file a monthly
14 return and if the retailer's average monthly tax liability to
15 the Department does not exceed $200, the Department may
16 authorize his returns to be filed on a quarter annual basis,
17 with the return for January, February, and March of a given
18 year being due by April 20 of such year; with the return for
19 April, May and June of a given year being due by July 20 of
20 such year; with the return for July, August and September of a
21 given year being due by October 20 of such year, and with the
22 return for October, November and December of a given year
23 being due by January 20 of the following year.
24 If the retailer is otherwise required to file a monthly or
25 quarterly return and if the retailer's average monthly tax
26 liability to the Department does not exceed $50, the
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1 Department may authorize his returns to be filed on an annual
2 basis, with the return for a given year being due by January 20
3 of the following year.
4 Such quarter annual and annual returns, as to form and
5 substance, shall be subject to the same requirements as
6 monthly returns.
7 Notwithstanding any other provision in this Act concerning
8 the time within which a retailer may file his return, in the
9 case of any retailer who ceases to engage in a kind of business
10 which makes him responsible for filing returns under this Act,
11 such retailer shall file a final return under this Act with the
12 Department not more than one month after discontinuing such
13 business.
14 In addition, with respect to motor vehicles, watercraft,
15 aircraft, and trailers that are required to be registered with
16 an agency of this State, except as otherwise provided in this
17 Section, every retailer selling this kind of tangible personal
18 property shall file, with the Department, upon a form to be
19 prescribed and supplied by the Department, a separate return
20 for each such item of tangible personal property which the
21 retailer sells, except that if, in the same transaction, (i) a
22 retailer of aircraft, watercraft, motor vehicles or trailers
23 transfers more than one aircraft, watercraft, motor vehicle or
24 trailer to another aircraft, watercraft, motor vehicle or
25 trailer retailer for the purpose of resale or (ii) a retailer
26 of aircraft, watercraft, motor vehicles, or trailers transfers
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1 more than one aircraft, watercraft, motor vehicle, or trailer
2 to a purchaser for use as a qualifying rolling stock as
3 provided in Section 3-55 of this Act, then that seller may
4 report the transfer of all the aircraft, watercraft, motor
5 vehicles or trailers involved in that transaction to the
6 Department on the same uniform invoice-transaction reporting
7 return form. For purposes of this Section, "watercraft" means
8 a Class 2, Class 3, or Class 4 watercraft as defined in Section
9 3-2 of the Boat Registration and Safety Act, a personal
10 watercraft, or any boat equipped with an inboard motor.
11 In addition, with respect to motor vehicles, watercraft,
12 aircraft, and trailers that are required to be registered with
13 an agency of this State, every person who is engaged in the
14 business of leasing or renting such items and who, in
15 connection with such business, sells any such item to a
16 retailer for the purpose of resale is, notwithstanding any
17 other provision of this Section to the contrary, authorized to
18 meet the return-filing requirement of this Act by reporting
19 the transfer of all the aircraft, watercraft, motor vehicles,
20 or trailers transferred for resale during a month to the
21 Department on the same uniform invoice-transaction reporting
22 return form on or before the 20th of the month following the
23 month in which the transfer takes place. Notwithstanding any
24 other provision of this Act to the contrary, all returns filed
25 under this paragraph must be filed by electronic means in the
26 manner and form as required by the Department.
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1 The transaction reporting return in the case of motor
2 vehicles or trailers that are required to be registered with
3 an agency of this State, shall be the same document as the
4 Uniform Invoice referred to in Section 5-402 of the Illinois
5 Vehicle Code and must show the name and address of the seller;
6 the name and address of the purchaser; the amount of the
7 selling price including the amount allowed by the retailer for
8 traded-in property, if any; the amount allowed by the retailer
9 for the traded-in tangible personal property, if any, to the
10 extent to which Section 2 of this Act allows an exemption for
11 the value of traded-in property; the balance payable after
12 deducting such trade-in allowance from the total selling
13 price; the amount of tax due from the retailer with respect to
14 such transaction; the amount of tax collected from the
15 purchaser by the retailer on such transaction (or satisfactory
16 evidence that such tax is not due in that particular instance,
17 if that is claimed to be the fact); the place and date of the
18 sale; a sufficient identification of the property sold; such
19 other information as is required in Section 5-402 of the
20 Illinois Vehicle Code, and such other information as the
21 Department may reasonably require.
22 The transaction reporting return in the case of watercraft
23 and aircraft must show the name and address of the seller; the
24 name and address of the purchaser; the amount of the selling
25 price including the amount allowed by the retailer for
26 traded-in property, if any; the amount allowed by the retailer
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1 for the traded-in tangible personal property, if any, to the
2 extent to which Section 2 of this Act allows an exemption for
3 the value of traded-in property; the balance payable after
4 deducting such trade-in allowance from the total selling
5 price; the amount of tax due from the retailer with respect to
6 such transaction; the amount of tax collected from the
7 purchaser by the retailer on such transaction (or satisfactory
8 evidence that such tax is not due in that particular instance,
9 if that is claimed to be the fact); the place and date of the
10 sale, a sufficient identification of the property sold, and
11 such other information as the Department may reasonably
12 require.
13 Such transaction reporting return shall be filed not later
14 than 20 days after the date of delivery of the item that is
15 being sold, but may be filed by the retailer at any time sooner
16 than that if he chooses to do so. The transaction reporting
17 return and tax remittance or proof of exemption from the tax
18 that is imposed by this Act may be transmitted to the
19 Department by way of the State agency with which, or State
20 officer with whom, the tangible personal property must be
21 titled or registered (if titling or registration is required)
22 if the Department and such agency or State officer determine
23 that this procedure will expedite the processing of
24 applications for title or registration.
25 With each such transaction reporting return, the retailer
26 shall remit the proper amount of tax due (or shall submit
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1 satisfactory evidence that the sale is not taxable if that is
2 the case), to the Department or its agents, whereupon the
3 Department shall issue, in the purchaser's name, a tax receipt
4 (or a certificate of exemption if the Department is satisfied
5 that the particular sale is tax exempt) which such purchaser
6 may submit to the agency with which, or State officer with
7 whom, he must title or register the tangible personal property
8 that is involved (if titling or registration is required) in
9 support of such purchaser's application for an Illinois
10 certificate or other evidence of title or registration to such
11 tangible personal property.
12 No retailer's failure or refusal to remit tax under this
13 Act precludes a user, who has paid the proper tax to the
14 retailer, from obtaining his certificate of title or other
15 evidence of title or registration (if titling or registration
16 is required) upon satisfying the Department that such user has
17 paid the proper tax (if tax is due) to the retailer. The
18 Department shall adopt appropriate rules to carry out the
19 mandate of this paragraph.
20 If the user who would otherwise pay tax to the retailer
21 wants the transaction reporting return filed and the payment
22 of tax or proof of exemption made to the Department before the
23 retailer is willing to take these actions and such user has not
24 paid the tax to the retailer, such user may certify to the fact
25 of such delay by the retailer, and may (upon the Department
26 being satisfied of the truth of such certification) transmit
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1 the information required by the transaction reporting return
2 and the remittance for tax or proof of exemption directly to
3 the Department and obtain his tax receipt or exemption
4 determination, in which event the transaction reporting return
5 and tax remittance (if a tax payment was required) shall be
6 credited by the Department to the proper retailer's account
7 with the Department, but without the vendor's discount
8 provided for in this Section being allowed. When the user pays
9 the tax directly to the Department, he shall pay the tax in the
10 same amount and in the same form in which it would be remitted
11 if the tax had been remitted to the Department by the retailer.
12 On and after January 1, 2025, with respect to the lease of
13 trailers, other than semitrailers as defined in Section 1-187
14 of the Illinois Vehicle Code, that are required to be
15 registered with an agency of this State and that are subject to
16 the tax on lease receipts under this Act, notwithstanding any
17 other provision of this Act to the contrary, for the purpose of
18 reporting and paying tax under this Act on those lease
19 receipts, lessors shall file returns in addition to and
20 separate from the transaction reporting return. Lessors shall
21 file those lease returns and make payment to the Department by
22 electronic means on or before the 20th day of each month
23 following the month, quarter, or year, as applicable, in which
24 lease receipts were received. All lease receipts received by
25 the lessor from the lease of those trailers during the same
26 reporting period shall be reported and tax shall be paid on a
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1 single return form to be prescribed by the Department.
2 Where a retailer collects the tax with respect to the
3 selling price of tangible personal property which he sells and
4 the purchaser thereafter returns such tangible personal
5 property and the retailer refunds the selling price thereof to
6 the purchaser, such retailer shall also refund, to the
7 purchaser, the tax so collected from the purchaser. When
8 filing his return for the period in which he refunds such tax
9 to the purchaser, the retailer may deduct the amount of the tax
10 so refunded by him to the purchaser from any other use tax
11 which such retailer may be required to pay or remit to the
12 Department, as shown by such return, if the amount of the tax
13 to be deducted was previously remitted to the Department by
14 such retailer. If the retailer has not previously remitted the
15 amount of such tax to the Department, he is entitled to no
16 deduction under this Act upon refunding such tax to the
17 purchaser.
18 Any retailer filing a return under this Section shall also
19 include (for the purpose of paying tax thereon) the total tax
20 covered by such return upon the selling price of tangible
21 personal property purchased by him at retail from a retailer,
22 but as to which the tax imposed by this Act was not collected
23 from the retailer filing such return, and such retailer shall
24 remit the amount of such tax to the Department when filing such
25 return.
26 If experience indicates such action to be practicable, the
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1 Department may prescribe and furnish a combination or joint
2 return which will enable retailers, who are required to file
3 returns hereunder and also under the Retailers' Occupation Tax
4 Act, to furnish all the return information required by both
5 Acts on the one form.
6 Where the retailer has more than one business registered
7 with the Department under separate registration under this
8 Act, such retailer may not file each return that is due as a
9 single return covering all such registered businesses, but
10 shall file separate returns for each such registered business.
11 Beginning January 1, 1990, each month the Department shall
12 pay into the State and Local Sales Tax Reform Fund, a special
13 fund in the State Treasury which is hereby created, the net
14 revenue realized for the preceding month from the 1% tax
15 imposed under this Act.
16 Beginning January 1, 1990, each month the Department shall
17 pay into the County and Mass Transit District Fund 4% of the
18 net revenue realized for the preceding month from the 6.25%
19 general rate on the selling price of tangible personal
20 property which is purchased outside Illinois at retail from a
21 retailer and which is titled or registered by an agency of this
22 State's government.
23 Beginning January 1, 1990, each month the Department shall
24 pay into the State and Local Sales Tax Reform Fund, a special
25 fund in the State Treasury, 20% of the net revenue realized for
26 the preceding month from the 6.25% general rate on the selling
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1 price of tangible personal property, other than (i) tangible
2 personal property which is purchased outside Illinois at
3 retail from a retailer and which is titled or registered by an
4 agency of this State's government and (ii) aviation fuel sold
5 on or after December 1, 2019. This exception for aviation fuel
6 only applies for so long as the revenue use requirements of 49
7 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
8 For aviation fuel sold on or after December 1, 2019, each
9 month the Department shall pay into the State Aviation Program
10 Fund 20% of the net revenue realized for the preceding month
11 from the 6.25% general rate on the selling price of aviation
12 fuel, less an amount estimated by the Department to be
13 required for refunds of the 20% portion of the tax on aviation
14 fuel under this Act, which amount shall be deposited into the
15 Aviation Fuel Sales Tax Refund Fund. The Department shall only
16 pay moneys into the State Aviation Program Fund and the
17 Aviation Fuels Sales Tax Refund Fund under this Act for so long
18 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
19 U.S.C. 47133 are binding on the State.
20 Beginning August 1, 2000, each month the Department shall
21 pay into the State and Local Sales Tax Reform Fund 100% of the
22 net revenue realized for the preceding month from the 1.25%
23 rate on the selling price of motor fuel and gasohol. If, in any
24 month, the tax on sales tax holiday items, as defined in
25 Section 3-6, is imposed at the rate of 1.25%, then the
26 Department shall pay 100% of the net revenue realized for that
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1 month from the 1.25% rate on the selling price of sales tax
2 holiday items into the State and Local Sales Tax Reform Fund.
3 Beginning January 1, 1990, each month the Department shall
4 pay into the Local Government Tax Fund 16% of the net revenue
5 realized for the preceding month from the 6.25% general rate
6 on the selling price of tangible personal property which is
7 purchased outside Illinois at retail from a retailer and which
8 is titled or registered by an agency of this State's
9 government.
10 Beginning October 1, 2009, each month the Department shall
11 pay into the Capital Projects Fund an amount that is equal to
12 an amount estimated by the Department to represent 80% of the
13 net revenue realized for the preceding month from the sale of
14 candy, grooming and hygiene products, and soft drinks that had
15 been taxed at a rate of 1% prior to September 1, 2009 but that
16 are now taxed at 6.25%.
17 Beginning July 1, 2011, each month the Department shall
18 pay into the Clean Air Act Permit Fund 80% of the net revenue
19 realized for the preceding month from the 6.25% general rate
20 on the selling price of sorbents used in Illinois in the
21 process of sorbent injection as used to comply with the
22 Environmental Protection Act or the federal Clean Air Act, but
23 the total payment into the Clean Air Act Permit Fund under this
24 Act and the Retailers' Occupation Tax Act shall not exceed
25 $2,000,000 in any fiscal year.
26 Beginning July 1, 2013, each month the Department shall
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1 pay into the Underground Storage Tank Fund from the proceeds
2 collected under this Act, the Service Use Tax Act, the Service
3 Occupation Tax Act, and the Retailers' Occupation Tax Act an
4 amount equal to the average monthly deficit in the Underground
5 Storage Tank Fund during the prior year, as certified annually
6 by the Illinois Environmental Protection Agency, but the total
7 payment into the Underground Storage Tank Fund under this Act,
8 the Service Use Tax Act, the Service Occupation Tax Act, and
9 the Retailers' Occupation Tax Act shall not exceed $18,000,000
10 in any State fiscal year. As used in this paragraph, the
11 "average monthly deficit" shall be equal to the difference
12 between the average monthly claims for payment by the fund and
13 the average monthly revenues deposited into the fund,
14 excluding payments made pursuant to this paragraph.
15 Beginning July 1, 2015, of the remainder of the moneys
16 received by the Department under this Act, the Service Use Tax
17 Act, the Service Occupation Tax Act, and the Retailers'
18 Occupation Tax Act, each month the Department shall deposit
19 $500,000 into the State Crime Laboratory Fund.
20 Of the remainder of the moneys received by the Department
21 pursuant to this Act, (a) 1.75% thereof shall be paid into the
22 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
23 and after July 1, 1989, 3.8% thereof shall be paid into the
24 Build Illinois Fund; provided, however, that if in any fiscal
25 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
26 may be, of the moneys received by the Department and required
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1 to be paid into the Build Illinois Fund pursuant to Section 3
2 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
3 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
4 Service Occupation Tax Act, such Acts being hereinafter called
5 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
6 may be, of moneys being hereinafter called the "Tax Act
7 Amount", and (2) the amount transferred to the Build Illinois
8 Fund from the State and Local Sales Tax Reform Fund shall be
9 less than the Annual Specified Amount (as defined in Section 3
10 of the Retailers' Occupation Tax Act), an amount equal to the
11 difference shall be immediately paid into the Build Illinois
12 Fund from other moneys received by the Department pursuant to
13 the Tax Acts; and further provided, that if on the last
14 business day of any month the sum of (1) the Tax Act Amount
15 required to be deposited into the Build Illinois Bond Account
16 in the Build Illinois Fund during such month and (2) the amount
17 transferred during such month to the Build Illinois Fund from
18 the State and Local Sales Tax Reform Fund shall have been less
19 than 1/12 of the Annual Specified Amount, an amount equal to
20 the difference shall be immediately paid into the Build
21 Illinois Fund from other moneys received by the Department
22 pursuant to the Tax Acts; and, further provided, that in no
23 event shall the payments required under the preceding proviso
24 result in aggregate payments into the Build Illinois Fund
25 pursuant to this clause (b) for any fiscal year in excess of
26 the greater of (i) the Tax Act Amount or (ii) the Annual
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1 Specified Amount for such fiscal year; and, further provided,
2 that the amounts payable into the Build Illinois Fund under
3 this clause (b) shall be payable only until such time as the
4 aggregate amount on deposit under each trust indenture
5 securing Bonds issued and outstanding pursuant to the Build
6 Illinois Bond Act is sufficient, taking into account any
7 future investment income, to fully provide, in accordance with
8 such indenture, for the defeasance of or the payment of the
9 principal of, premium, if any, and interest on the Bonds
10 secured by such indenture and on any Bonds expected to be
11 issued thereafter and all fees and costs payable with respect
12 thereto, all as certified by the Director of the Bureau of the
13 Budget (now Governor's Office of Management and Budget). If on
14 the last business day of any month in which Bonds are
15 outstanding pursuant to the Build Illinois Bond Act, the
16 aggregate of the moneys deposited in the Build Illinois Bond
17 Account in the Build Illinois Fund in such month shall be less
18 than the amount required to be transferred in such month from
19 the Build Illinois Bond Account to the Build Illinois Bond
20 Retirement and Interest Fund pursuant to Section 13 of the
21 Build Illinois Bond Act, an amount equal to such deficiency
22 shall be immediately paid from other moneys received by the
23 Department pursuant to the Tax Acts to the Build Illinois
24 Fund; provided, however, that any amounts paid to the Build
25 Illinois Fund in any fiscal year pursuant to this sentence
26 shall be deemed to constitute payments pursuant to clause (b)
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1 of the preceding sentence and shall reduce the amount
2 otherwise payable for such fiscal year pursuant to clause (b)
3 of the preceding sentence. The moneys received by the
4 Department pursuant to this Act and required to be deposited
5 into the Build Illinois Fund are subject to the pledge, claim
6 and charge set forth in Section 12 of the Build Illinois Bond
7 Act.
8 Subject to payment of amounts into the Build Illinois Fund
9 as provided in the preceding paragraph or in any amendment
10 thereto hereafter enacted, the following specified monthly
11 installment of the amount requested in the certificate of the
12 Chairman of the Metropolitan Pier and Exposition Authority
13 provided under Section 8.25f of the State Finance Act, but not
14 in excess of the sums designated as "Total Deposit", shall be
15 deposited in the aggregate from collections under Section 9 of
16 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
17 9 of the Service Occupation Tax Act, and Section 3 of the
18 Retailers' Occupation Tax Act into the McCormick Place
19 Expansion Project Fund in the specified fiscal years.
20Fiscal YearTotal Deposit211993 $0221994 53,000,000231995 58,000,000241996 61,000,000251997 64,000,000261998 68,000,000 20 Fiscal Year Total Deposit 21 1993 $0 22 1994 53,000,000 23 1995 58,000,000 24 1996 61,000,000 25 1997 64,000,000 26 1998 68,000,000
20 Fiscal Year Total Deposit
21 1993 $0
22 1994 53,000,000
23 1995 58,000,000
24 1996 61,000,000
25 1997 64,000,000
26 1998 68,000,000
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20 Fiscal Year Total Deposit
21 1993 $0
22 1994 53,000,000
23 1995 58,000,000
24 1996 61,000,000
25 1997 64,000,000
26 1998 68,000,000
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11999 71,000,00022000 75,000,00032001 80,000,00042002 93,000,00052003 99,000,00062004103,000,00072005108,000,00082006113,000,00092007119,000,000102008126,000,000112009132,000,000122010139,000,000132011146,000,000142012153,000,000152013161,000,000162014170,000,000172015179,000,000182016189,000,000192017199,000,000202018210,000,000212019221,000,000222020233,000,000232021300,000,000242022300,000,000252023300,000,000262024 300,000,000 1 1999 71,000,000 2 2000 75,000,000 3 2001 80,000,000 4 2002 93,000,000 5 2003 99,000,000 6 2004 103,000,000 7 2005 108,000,000 8 2006 113,000,000 9 2007 119,000,000 10 2008 126,000,000 11 2009 132,000,000 12 2010 139,000,000 13 2011 146,000,000 14 2012 153,000,000 15 2013 161,000,000 16 2014 170,000,000 17 2015 179,000,000 18 2016 189,000,000 19 2017 199,000,000 20 2018 210,000,000 21 2019 221,000,000 22 2020 233,000,000 23 2021 300,000,000 24 2022 300,000,000 25 2023 300,000,000 26 2024 300,000,000
1 1999 71,000,000
2 2000 75,000,000
3 2001 80,000,000
4 2002 93,000,000
5 2003 99,000,000
6 2004 103,000,000
7 2005 108,000,000
8 2006 113,000,000
9 2007 119,000,000
10 2008 126,000,000
11 2009 132,000,000
12 2010 139,000,000
13 2011 146,000,000
14 2012 153,000,000
15 2013 161,000,000
16 2014 170,000,000
17 2015 179,000,000
18 2016 189,000,000
19 2017 199,000,000
20 2018 210,000,000
21 2019 221,000,000
22 2020 233,000,000
23 2021 300,000,000
24 2022 300,000,000
25 2023 300,000,000
26 2024 300,000,000
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1 1999 71,000,000
2 2000 75,000,000
3 2001 80,000,000
4 2002 93,000,000
5 2003 99,000,000
6 2004 103,000,000
7 2005 108,000,000
8 2006 113,000,000
9 2007 119,000,000
10 2008 126,000,000
11 2009 132,000,000
12 2010 139,000,000
13 2011 146,000,000
14 2012 153,000,000
15 2013 161,000,000
16 2014 170,000,000
17 2015 179,000,000
18 2016 189,000,000
19 2017 199,000,000
20 2018 210,000,000
21 2019 221,000,000
22 2020 233,000,000
23 2021 300,000,000
24 2022 300,000,000
25 2023 300,000,000
26 2024 300,000,000
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12025 300,000,00022026 300,000,00032027 375,000,00042028 375,000,00052029 375,000,00062030 375,000,00072031 375,000,00082032 375,000,00092033 375,000,000 102034375,000,000112035375,000,000122036450,000,00013and 14each fiscal year 15thereafter that bonds 16are outstanding under 17Section 13.2 of the 18Metropolitan Pier and 19Exposition Authority Act, 20but not after fiscal year 2060. 1 2025 300,000,000 2 2026 300,000,000 3 2027 375,000,000 4 2028 375,000,000 5 2029 375,000,000 6 2030 375,000,000 7 2031 375,000,000 8 2032 375,000,000 9 2033 375,000,000 10 2034 375,000,000 11 2035 375,000,000 12 2036 450,000,000 13 and 14 each fiscal year 15 thereafter that bonds 16 are outstanding under 17 Section 13.2 of the 18 Metropolitan Pier and 19 Exposition Authority Act, 20 but not after fiscal year 2060.
1 2025 300,000,000
2 2026 300,000,000
3 2027 375,000,000
4 2028 375,000,000
5 2029 375,000,000
6 2030 375,000,000
7 2031 375,000,000
8 2032 375,000,000
9 2033 375,000,000
10 2034 375,000,000
11 2035 375,000,000
12 2036 450,000,000
13 and
14 each fiscal year
15 thereafter that bonds
16 are outstanding under
17 Section 13.2 of the
18 Metropolitan Pier and
19 Exposition Authority Act,
20 but not after fiscal year 2060.
21 Beginning July 20, 1993 and in each month of each fiscal
22 year thereafter, one-eighth of the amount requested in the
23 certificate of the Chairman of the Metropolitan Pier and
24 Exposition Authority for that fiscal year, less the amount
25 deposited into the McCormick Place Expansion Project Fund by
26 the State Treasurer in the respective month under subsection
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1 2025 300,000,000
2 2026 300,000,000
3 2027 375,000,000
4 2028 375,000,000
5 2029 375,000,000
6 2030 375,000,000
7 2031 375,000,000
8 2032 375,000,000
9 2033 375,000,000
10 2034 375,000,000
11 2035 375,000,000
12 2036 450,000,000
13 and
14 each fiscal year
15 thereafter that bonds
16 are outstanding under
17 Section 13.2 of the
18 Metropolitan Pier and
19 Exposition Authority Act,
20 but not after fiscal year 2060.
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1 (g) of Section 13 of the Metropolitan Pier and Exposition
2 Authority Act, plus cumulative deficiencies in the deposits
3 required under this Section for previous months and years,
4 shall be deposited into the McCormick Place Expansion Project
5 Fund, until the full amount requested for the fiscal year, but
6 not in excess of the amount specified above as "Total
7 Deposit", has been deposited.
8 Subject to payment of amounts into the Capital Projects
9 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
10 and the McCormick Place Expansion Project Fund pursuant to the
11 preceding paragraphs or in any amendments thereto hereafter
12 enacted, for aviation fuel sold on or after December 1, 2019,
13 the Department shall each month deposit into the Aviation Fuel
14 Sales Tax Refund Fund an amount estimated by the Department to
15 be required for refunds of the 80% portion of the tax on
16 aviation fuel under this Act. The Department shall only
17 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
18 under this paragraph for so long as the revenue use
19 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
20 binding on the State.
21 Subject to payment of amounts into the Build Illinois Fund
22 and the McCormick Place Expansion Project Fund pursuant to the
23 preceding paragraphs or in any amendments thereto hereafter
24 enacted, beginning July 1, 1993 and ending on September 30,
25 2013, the Department shall each month pay into the Illinois
26 Tax Increment Fund 0.27% of 80% of the net revenue realized for
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1 the preceding month from the 6.25% general rate on the selling
2 price of tangible personal property.
3 Subject to payment of amounts into the Build Illinois
4 Fund, the McCormick Place Expansion Project Fund, the Illinois
5 Tax Increment Fund, and the Energy Infrastructure Fund
6 pursuant to the preceding paragraphs or in any amendments to
7 this Section hereafter enacted, beginning on the first day of
8 the first calendar month to occur on or after August 26, 2014
9 (the effective date of Public Act 98-1098), each month, from
10 the collections made under Section 9 of the Use Tax Act,
11 Section 9 of the Service Use Tax Act, Section 9 of the Service
12 Occupation Tax Act, and Section 3 of the Retailers' Occupation
13 Tax Act, the Department shall pay into the Tax Compliance and
14 Administration Fund, to be used, subject to appropriation, to
15 fund additional auditors and compliance personnel at the
16 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
17 the cash receipts collected during the preceding fiscal year
18 by the Audit Bureau of the Department under the Use Tax Act,
19 the Service Use Tax Act, the Service Occupation Tax Act, the
20 Retailers' Occupation Tax Act, and associated local occupation
21 and use taxes administered by the Department.
22 Subject to payments of amounts into the Build Illinois
23 Fund, the McCormick Place Expansion Project Fund, the Illinois
24 Tax Increment Fund, and the Tax Compliance and Administration
25 Fund as provided in this Section, beginning on July 1, 2018 the
26 Department shall pay each month into the Downstate Public
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1 Transportation Fund the moneys required to be so paid under
2 Section 2-3 of the Downstate Public Transportation Act.
3 Subject to successful execution and delivery of a
4 public-private agreement between the public agency and private
5 entity and completion of the civic build, beginning on July 1,
6 2023, of the remainder of the moneys received by the
7 Department under the Use Tax Act, the Service Use Tax Act, the
8 Service Occupation Tax Act, and this Act, the Department shall
9 deposit the following specified deposits in the aggregate from
10 collections under the Use Tax Act, the Service Use Tax Act, the
11 Service Occupation Tax Act, and the Retailers' Occupation Tax
12 Act, as required under Section 8.25g of the State Finance Act
13 for distribution consistent with the Public-Private
14 Partnership for Civic and Transit Infrastructure Project Act.
15 The moneys received by the Department pursuant to this Act and
16 required to be deposited into the Civic and Transit
17 Infrastructure Fund are subject to the pledge, claim, and
18 charge set forth in Section 25-55 of the Public-Private
19 Partnership for Civic and Transit Infrastructure Project Act.
20 As used in this paragraph, "civic build", "private entity",
21 "public-private agreement", and "public agency" have the
22 meanings provided in Section 25-10 of the Public-Private
23 Partnership for Civic and Transit Infrastructure Project Act.
24 Fiscal Year............................Total Deposit
25 2024....................................$200,000,000
26 2025....................................$206,000,000
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1 2026....................................$212,200,000
2 2027....................................$218,500,000
3 2028....................................$225,100,000
4 2029....................................$288,700,000
5 2030....................................$298,900,000
6 2031....................................$309,300,000
7 2032....................................$320,100,000
8 2033....................................$331,200,000
9 2034....................................$341,200,000
10 2035....................................$351,400,000
11 2036....................................$361,900,000
12 2037....................................$372,800,000
13 2038....................................$384,000,000
14 2039....................................$395,500,000
15 2040....................................$407,400,000
16 2041....................................$419,600,000
17 2042....................................$432,200,000
18 2043....................................$445,100,000
19 Beginning July 1, 2021 and until July 1, 2022, subject to
20 the payment of amounts into the State and Local Sales Tax
21 Reform Fund, the Build Illinois Fund, the McCormick Place
22 Expansion Project Fund, the Illinois Tax Increment Fund, and
23 the Tax Compliance and Administration Fund as provided in this
24 Section, the Department shall pay each month into the Road
25 Fund the amount estimated to represent 16% of the net revenue
26 realized from the taxes imposed on motor fuel and gasohol.
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1 Beginning July 1, 2022 and until July 1, 2023, subject to the
2 payment of amounts into the State and Local Sales Tax Reform
3 Fund, the Build Illinois Fund, the McCormick Place Expansion
4 Project Fund, the Illinois Tax Increment Fund, and the Tax
5 Compliance and Administration Fund as provided in this
6 Section, the Department shall pay each month into the Road
7 Fund the amount estimated to represent 32% of the net revenue
8 realized from the taxes imposed on motor fuel and gasohol.
9 Beginning July 1, 2023 and until July 1, 2024, subject to the
10 payment of amounts into the State and Local Sales Tax Reform
11 Fund, the Build Illinois Fund, the McCormick Place Expansion
12 Project Fund, the Illinois Tax Increment Fund, and the Tax
13 Compliance and Administration Fund as provided in this
14 Section, the Department shall pay each month into the Road
15 Fund the amount estimated to represent 48% of the net revenue
16 realized from the taxes imposed on motor fuel and gasohol.
17 Beginning July 1, 2024 and until July 1, 2025, subject to the
18 payment of amounts into the State and Local Sales Tax Reform
19 Fund, the Build Illinois Fund, the McCormick Place Expansion
20 Project Fund, the Illinois Tax Increment Fund, and the Tax
21 Compliance and Administration Fund as provided in this
22 Section, the Department shall pay each month into the Road
23 Fund the amount estimated to represent 64% of the net revenue
24 realized from the taxes imposed on motor fuel and gasohol.
25 Beginning on July 1, 2025, subject to the payment of amounts
26 into the State and Local Sales Tax Reform Fund, the Build
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1 Illinois Fund, the McCormick Place Expansion Project Fund, the
2 Illinois Tax Increment Fund, and the Tax Compliance and
3 Administration Fund as provided in this Section, the
4 Department shall pay each month into the Road Fund the amount
5 estimated to represent 80% of the net revenue realized from
6 the taxes imposed on motor fuel and gasohol. As used in this
7 paragraph "motor fuel" has the meaning given to that term in
8 Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
9 meaning given to that term in Section 3-40 of this Act.
10 Of the remainder of the moneys received by the Department
11 pursuant to this Act, 75% thereof shall be paid into the State
12 Treasury and 25% shall be reserved in a special account and
13 used only for the transfer to the Common School Fund as part of
14 the monthly transfer from the General Revenue Fund in
15 accordance with Section 8a of the State Finance Act.
16 As soon as possible after the first day of each month, upon
17 certification of the Department of Revenue, the Comptroller
18 shall order transferred and the Treasurer shall transfer from
19 the General Revenue Fund to the Motor Fuel Tax Fund an amount
20 equal to 1.7% of 80% of the net revenue realized under this Act
21 for the second preceding month. Beginning April 1, 2000, this
22 transfer is no longer required and shall not be made.
23 Net revenue realized for a month shall be the revenue
24 collected by the State pursuant to this Act, less the amount
25 paid out during that month as refunds to taxpayers for
26 overpayment of liability.
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1 For greater simplicity of administration, manufacturers,
2 importers and wholesalers whose products are sold at retail in
3 Illinois by numerous retailers, and who wish to do so, may
4 assume the responsibility for accounting and paying to the
5 Department all tax accruing under this Act with respect to
6 such sales, if the retailers who are affected do not make
7 written objection to the Department to this arrangement.
8 (Source: P.A. 102-700, Article 60, Section 60-15, eff.
9 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
10 102-1019, eff. 1-1-23; 103-154, eff. 6-30-23; 103-363, eff.
11 7-28-23; 103-592, Article 75, Section 75-5, eff. 1-1-25;
12 103-592, Article 110, Section 110-5, eff. 6-7-24; revised
13 7-22-24.)
14 Section 40. The Retailers' Occupation Tax Act is amended
15 by changing Sections 2-27 and 3 as follows:
16 (35 ILCS 120/2-27)
17 Sec. 2-27. Prepaid telephone calling arrangements.
18 "Prepaid telephone calling arrangements" mean the right to
19 exclusively purchase telephone or telecommunications services
20 that must be paid for in advance and enable the origination of
21 one or more intrastate, interstate, or international telephone
22 calls or other telecommunications using an access number, an
23 authorization code, or both, whether manually or
24 electronically dialed, for which payment to a retailer must be
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1 made in advance, provided that, unless recharged, no further
2 service is provided once that prepaid amount of service has
3 been consumed, and provided further that, on and after January
4 1, 2025, the telephone or telecommunications services included
5 in such arrangement are obtained through the purchase of a
6 preloaded phone, calling card, or other item of tangible
7 personal property. Prepaid telephone calling arrangements
8 include the recharge of a prepaid calling arrangement if and
9 only if, on and after January 1, 2025, the additional
10 telephone or telecommunications services included in the
11 recharge are obtained through the purchase of a preloaded
12 phone, calling card, or other item of tangible personal
13 property. For purposes of this Section, "recharge" means the
14 purchase of additional prepaid telephone or telecommunications
15 services whether or not the purchaser acquires a different
16 access number or authorization code. For purposes of this
17 Section, "telecommunications" means that term as defined in
18 Section 2 of the Telecommunications Excise Tax Act. "Prepaid
19 telephone calling arrangement" does not include an arrangement
20 whereby the service provider reflects the amount of the
21 purchase as a credit on an account for a customer under an
22 existing subscription plan, nor, on and after January 1, 2025,
23 does it include a recharge that is not obtained through the
24 purchase of a preloaded phone, calling card, or other item of
25 tangible personal property.
26 (Source: P.A. 103-781, eff. 8-5-24.)
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1 (35 ILCS 120/3)
2 (Text of Section before amendment by P.A. 103-592, Article
3 75, Section 75-20)
4 Sec. 3. Except as provided in this Section, on or before
5 the twentieth day of each calendar month, every person engaged
6 in the business of selling tangible personal property at
7 retail in this State during the preceding calendar month shall
8 file a return with the Department, stating:
9 1. The name of the seller;
10 2. His residence address and the address of his
11 principal place of business and the address of the
12 principal place of business (if that is a different
13 address) from which he engages in the business of selling
14 tangible personal property at retail in this State;
15 3. Total amount of receipts received by him during the
16 preceding calendar month or quarter, as the case may be,
17 from sales of tangible personal property, and from
18 services furnished, by him during such preceding calendar
19 month or quarter;
20 4. Total amount received by him during the preceding
21 calendar month or quarter on charge and time sales of
22 tangible personal property, and from services furnished,
23 by him prior to the month or quarter for which the return
24 is filed;
25 5. Deductions allowed by law;
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1 6. Gross receipts which were received by him during
2 the preceding calendar month or quarter and upon the basis
3 of which the tax is imposed, including gross receipts on
4 food for human consumption that is to be consumed off the
5 premises where it is sold (other than alcoholic beverages,
6 food consisting of or infused with adult use cannabis,
7 soft drinks, and food that has been prepared for immediate
8 consumption) which were received during the preceding
9 calendar month or quarter and upon which tax would have
10 been due but for the 0% rate imposed under Public Act
11 102-700;
12 7. The amount of credit provided in Section 2d of this
13 Act;
14 8. The amount of tax due, including the amount of tax
15 that would have been due on food for human consumption
16 that is to be consumed off the premises where it is sold
17 (other than alcoholic beverages, food consisting of or
18 infused with adult use cannabis, soft drinks, and food
19 that has been prepared for immediate consumption) but for
20 the 0% rate imposed under Public Act 102-700;
21 9. The signature of the taxpayer; and
22 10. Such other reasonable information as the
23 Department may require.
24 On and after January 1, 2018, except for returns required
25 to be filed prior to January 1, 2023 for motor vehicles,
26 watercraft, aircraft, and trailers that are required to be
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1 registered with an agency of this State, with respect to
2 retailers whose annual gross receipts average $20,000 or more,
3 all returns required to be filed pursuant to this Act shall be
4 filed electronically. On and after January 1, 2023, with
5 respect to retailers whose annual gross receipts average
6 $20,000 or more, all returns required to be filed pursuant to
7 this Act, including, but not limited to, returns for motor
8 vehicles, watercraft, aircraft, and trailers that are required
9 to be registered with an agency of this State, shall be filed
10 electronically. Retailers who demonstrate that they do not
11 have access to the Internet or demonstrate hardship in filing
12 electronically may petition the Department to waive the
13 electronic filing requirement.
14 If a taxpayer fails to sign a return within 30 days after
15 the proper notice and demand for signature by the Department,
16 the return shall be considered valid and any amount shown to be
17 due on the return shall be deemed assessed.
18 Each return shall be accompanied by the statement of
19 prepaid tax issued pursuant to Section 2e for which credit is
20 claimed.
21 Prior to October 1, 2003 and on and after September 1,
22 2004, a retailer may accept a Manufacturer's Purchase Credit
23 certification from a purchaser in satisfaction of Use Tax as
24 provided in Section 3-85 of the Use Tax Act if the purchaser
25 provides the appropriate documentation as required by Section
26 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
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1 certification, accepted by a retailer prior to October 1, 2003
2 and on and after September 1, 2004 as provided in Section 3-85
3 of the Use Tax Act, may be used by that retailer to satisfy
4 Retailers' Occupation Tax liability in the amount claimed in
5 the certification, not to exceed 6.25% of the receipts subject
6 to tax from a qualifying purchase. A Manufacturer's Purchase
7 Credit reported on any original or amended return filed under
8 this Act after October 20, 2003 for reporting periods prior to
9 September 1, 2004 shall be disallowed. Manufacturer's Purchase
10 Credit reported on annual returns due on or after January 1,
11 2005 will be disallowed for periods prior to September 1,
12 2004. No Manufacturer's Purchase Credit may be used after
13 September 30, 2003 through August 31, 2004 to satisfy any tax
14 liability imposed under this Act, including any audit
15 liability.
16 Beginning on July 1, 2023 and through December 31, 2032, a
17 retailer may accept a Sustainable Aviation Fuel Purchase
18 Credit certification from an air common carrier-purchaser in
19 satisfaction of Use Tax on aviation fuel as provided in
20 Section 3-87 of the Use Tax Act if the purchaser provides the
21 appropriate documentation as required by Section 3-87 of the
22 Use Tax Act. A Sustainable Aviation Fuel Purchase Credit
23 certification accepted by a retailer in accordance with this
24 paragraph may be used by that retailer to satisfy Retailers'
25 Occupation Tax liability (but not in satisfaction of penalty
26 or interest) in the amount claimed in the certification, not
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1 to exceed 6.25% of the receipts subject to tax from a sale of
2 aviation fuel. In addition, for a sale of aviation fuel to
3 qualify to earn the Sustainable Aviation Fuel Purchase Credit,
4 retailers must retain in their books and records a
5 certification from the producer of the aviation fuel that the
6 aviation fuel sold by the retailer and for which a sustainable
7 aviation fuel purchase credit was earned meets the definition
8 of sustainable aviation fuel under Section 3-87 of the Use Tax
9 Act. The documentation must include detail sufficient for the
10 Department to determine the number of gallons of sustainable
11 aviation fuel sold.
12 The Department may require returns to be filed on a
13 quarterly basis. If so required, a return for each calendar
14 quarter shall be filed on or before the twentieth day of the
15 calendar month following the end of such calendar quarter. The
16 taxpayer shall also file a return with the Department for each
17 of the first 2 months of each calendar quarter, on or before
18 the twentieth day of the following calendar month, stating:
19 1. The name of the seller;
20 2. The address of the principal place of business from
21 which he engages in the business of selling tangible
22 personal property at retail in this State;
23 3. The total amount of taxable receipts received by
24 him during the preceding calendar month from sales of
25 tangible personal property by him during such preceding
26 calendar month, including receipts from charge and time
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1 sales, but less all deductions allowed by law;
2 4. The amount of credit provided in Section 2d of this
3 Act;
4 5. The amount of tax due; and
5 6. Such other reasonable information as the Department
6 may require.
7 Every person engaged in the business of selling aviation
8 fuel at retail in this State during the preceding calendar
9 month shall, instead of reporting and paying tax as otherwise
10 required by this Section, report and pay such tax on a separate
11 aviation fuel tax return. The requirements related to the
12 return shall be as otherwise provided in this Section.
13 Notwithstanding any other provisions of this Act to the
14 contrary, retailers selling aviation fuel shall file all
15 aviation fuel tax returns and shall make all aviation fuel tax
16 payments by electronic means in the manner and form required
17 by the Department. For purposes of this Section, "aviation
18 fuel" means jet fuel and aviation gasoline.
19 Beginning on October 1, 2003, any person who is not a
20 licensed distributor, importing distributor, or manufacturer,
21 as defined in the Liquor Control Act of 1934, but is engaged in
22 the business of selling, at retail, alcoholic liquor shall
23 file a statement with the Department of Revenue, in a format
24 and at a time prescribed by the Department, showing the total
25 amount paid for alcoholic liquor purchased during the
26 preceding month and such other information as is reasonably
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1 required by the Department. The Department may adopt rules to
2 require that this statement be filed in an electronic or
3 telephonic format. Such rules may provide for exceptions from
4 the filing requirements of this paragraph. For the purposes of
5 this paragraph, the term "alcoholic liquor" shall have the
6 meaning prescribed in the Liquor Control Act of 1934.
7 Beginning on October 1, 2003, every distributor, importing
8 distributor, and manufacturer of alcoholic liquor as defined
9 in the Liquor Control Act of 1934, shall file a statement with
10 the Department of Revenue, no later than the 10th day of the
11 month for the preceding month during which transactions
12 occurred, by electronic means, showing the total amount of
13 gross receipts from the sale of alcoholic liquor sold or
14 distributed during the preceding month to purchasers;
15 identifying the purchaser to whom it was sold or distributed;
16 the purchaser's tax registration number; and such other
17 information reasonably required by the Department. A
18 distributor, importing distributor, or manufacturer of
19 alcoholic liquor must personally deliver, mail, or provide by
20 electronic means to each retailer listed on the monthly
21 statement a report containing a cumulative total of that
22 distributor's, importing distributor's, or manufacturer's
23 total sales of alcoholic liquor to that retailer no later than
24 the 10th day of the month for the preceding month during which
25 the transaction occurred. The distributor, importing
26 distributor, or manufacturer shall notify the retailer as to
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1 the method by which the distributor, importing distributor, or
2 manufacturer will provide the sales information. If the
3 retailer is unable to receive the sales information by
4 electronic means, the distributor, importing distributor, or
5 manufacturer shall furnish the sales information by personal
6 delivery or by mail. For purposes of this paragraph, the term
7 "electronic means" includes, but is not limited to, the use of
8 a secure Internet website, e-mail, or facsimile.
9 If a total amount of less than $1 is payable, refundable or
10 creditable, such amount shall be disregarded if it is less
11 than 50 cents and shall be increased to $1 if it is 50 cents or
12 more.
13 Notwithstanding any other provision of this Act to the
14 contrary, retailers subject to tax on cannabis shall file all
15 cannabis tax returns and shall make all cannabis tax payments
16 by electronic means in the manner and form required by the
17 Department.
18 Beginning October 1, 1993, a taxpayer who has an average
19 monthly tax liability of $150,000 or more shall make all
20 payments required by rules of the Department by electronic
21 funds transfer. Beginning October 1, 1994, a taxpayer who has
22 an average monthly tax liability of $100,000 or more shall
23 make all payments required by rules of the Department by
24 electronic funds transfer. Beginning October 1, 1995, a
25 taxpayer who has an average monthly tax liability of $50,000
26 or more shall make all payments required by rules of the
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1 Department by electronic funds transfer. Beginning October 1,
2 2000, a taxpayer who has an annual tax liability of $200,000 or
3 more shall make all payments required by rules of the
4 Department by electronic funds transfer. The term "annual tax
5 liability" shall be the sum of the taxpayer's liabilities
6 under this Act, and under all other State and local occupation
7 and use tax laws administered by the Department, for the
8 immediately preceding calendar year. The term "average monthly
9 tax liability" shall be the sum of the taxpayer's liabilities
10 under this Act, and under all other State and local occupation
11 and use tax laws administered by the Department, for the
12 immediately preceding calendar year divided by 12. Beginning
13 on October 1, 2002, a taxpayer who has a tax liability in the
14 amount set forth in subsection (b) of Section 2505-210 of the
15 Department of Revenue Law shall make all payments required by
16 rules of the Department by electronic funds transfer.
17 Before August 1 of each year beginning in 1993, the
18 Department shall notify all taxpayers required to make
19 payments by electronic funds transfer. All taxpayers required
20 to make payments by electronic funds transfer shall make those
21 payments for a minimum of one year beginning on October 1.
22 Any taxpayer not required to make payments by electronic
23 funds transfer may make payments by electronic funds transfer
24 with the permission of the Department.
25 All taxpayers required to make payment by electronic funds
26 transfer and any taxpayers authorized to voluntarily make
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1 payments by electronic funds transfer shall make those
2 payments in the manner authorized by the Department.
3 The Department shall adopt such rules as are necessary to
4 effectuate a program of electronic funds transfer and the
5 requirements of this Section.
6 Any amount which is required to be shown or reported on any
7 return or other document under this Act shall, if such amount
8 is not a whole-dollar amount, be increased to the nearest
9 whole-dollar amount in any case where the fractional part of a
10 dollar is 50 cents or more, and decreased to the nearest
11 whole-dollar amount where the fractional part of a dollar is
12 less than 50 cents.
13 If the retailer is otherwise required to file a monthly
14 return and if the retailer's average monthly tax liability to
15 the Department does not exceed $200, the Department may
16 authorize his returns to be filed on a quarter annual basis,
17 with the return for January, February, and March of a given
18 year being due by April 20 of such year; with the return for
19 April, May, and June of a given year being due by July 20 of
20 such year; with the return for July, August, and September of a
21 given year being due by October 20 of such year, and with the
22 return for October, November, and December of a given year
23 being due by January 20 of the following year.
24 If the retailer is otherwise required to file a monthly or
25 quarterly return and if the retailer's average monthly tax
26 liability with the Department does not exceed $50, the
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1 Department may authorize his returns to be filed on an annual
2 basis, with the return for a given year being due by January 20
3 of the following year.
4 Such quarter annual and annual returns, as to form and
5 substance, shall be subject to the same requirements as
6 monthly returns.
7 Notwithstanding any other provision in this Act concerning
8 the time within which a retailer may file his return, in the
9 case of any retailer who ceases to engage in a kind of business
10 which makes him responsible for filing returns under this Act,
11 such retailer shall file a final return under this Act with the
12 Department not more than one month after discontinuing such
13 business.
14 Where the same person has more than one business
15 registered with the Department under separate registrations
16 under this Act, such person may not file each return that is
17 due as a single return covering all such registered
18 businesses, but shall file separate returns for each such
19 registered business.
20 In addition, with respect to motor vehicles, watercraft,
21 aircraft, and trailers that are required to be registered with
22 an agency of this State, except as otherwise provided in this
23 Section, every retailer selling this kind of tangible personal
24 property shall file, with the Department, upon a form to be
25 prescribed and supplied by the Department, a separate return
26 for each such item of tangible personal property which the
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1 retailer sells, except that if, in the same transaction, (i) a
2 retailer of aircraft, watercraft, motor vehicles, or trailers
3 transfers more than one aircraft, watercraft, motor vehicle,
4 or trailer to another aircraft, watercraft, motor vehicle
5 retailer, or trailer retailer for the purpose of resale or
6 (ii) a retailer of aircraft, watercraft, motor vehicles, or
7 trailers transfers more than one aircraft, watercraft, motor
8 vehicle, or trailer to a purchaser for use as a qualifying
9 rolling stock as provided in Section 2-5 of this Act, then that
10 seller may report the transfer of all aircraft, watercraft,
11 motor vehicles, or trailers involved in that transaction to
12 the Department on the same uniform invoice-transaction
13 reporting return form. For purposes of this Section,
14 "watercraft" means a Class 2, Class 3, or Class 4 watercraft as
15 defined in Section 3-2 of the Boat Registration and Safety
16 Act, a personal watercraft, or any boat equipped with an
17 inboard motor.
18 In addition, with respect to motor vehicles, watercraft,
19 aircraft, and trailers that are required to be registered with
20 an agency of this State, every person who is engaged in the
21 business of leasing or renting such items and who, in
22 connection with such business, sells any such item to a
23 retailer for the purpose of resale is, notwithstanding any
24 other provision of this Section to the contrary, authorized to
25 meet the return-filing requirement of this Act by reporting
26 the transfer of all the aircraft, watercraft, motor vehicles,
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1 or trailers transferred for resale during a month to the
2 Department on the same uniform invoice-transaction reporting
3 return form on or before the 20th of the month following the
4 month in which the transfer takes place. Notwithstanding any
5 other provision of this Act to the contrary, all returns filed
6 under this paragraph must be filed by electronic means in the
7 manner and form as required by the Department.
8 Any retailer who sells only motor vehicles, watercraft,
9 aircraft, or trailers that are required to be registered with
10 an agency of this State, so that all retailers' occupation tax
11 liability is required to be reported, and is reported, on such
12 transaction reporting returns and who is not otherwise
13 required to file monthly or quarterly returns, need not file
14 monthly or quarterly returns. However, those retailers shall
15 be required to file returns on an annual basis.
16 The transaction reporting return, in the case of motor
17 vehicles or trailers that are required to be registered with
18 an agency of this State, shall be the same document as the
19 Uniform Invoice referred to in Section 5-402 of the Illinois
20 Vehicle Code and must show the name and address of the seller;
21 the name and address of the purchaser; the amount of the
22 selling price including the amount allowed by the retailer for
23 traded-in property, if any; the amount allowed by the retailer
24 for the traded-in tangible personal property, if any, to the
25 extent to which Section 1 of this Act allows an exemption for
26 the value of traded-in property; the balance payable after
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1 deducting such trade-in allowance from the total selling
2 price; the amount of tax due from the retailer with respect to
3 such transaction; the amount of tax collected from the
4 purchaser by the retailer on such transaction (or satisfactory
5 evidence that such tax is not due in that particular instance,
6 if that is claimed to be the fact); the place and date of the
7 sale; a sufficient identification of the property sold; such
8 other information as is required in Section 5-402 of the
9 Illinois Vehicle Code, and such other information as the
10 Department may reasonably require.
11 The transaction reporting return in the case of watercraft
12 or aircraft must show the name and address of the seller; the
13 name and address of the purchaser; the amount of the selling
14 price including the amount allowed by the retailer for
15 traded-in property, if any; the amount allowed by the retailer
16 for the traded-in tangible personal property, if any, to the
17 extent to which Section 1 of this Act allows an exemption for
18 the value of traded-in property; the balance payable after
19 deducting such trade-in allowance from the total selling
20 price; the amount of tax due from the retailer with respect to
21 such transaction; the amount of tax collected from the
22 purchaser by the retailer on such transaction (or satisfactory
23 evidence that such tax is not due in that particular instance,
24 if that is claimed to be the fact); the place and date of the
25 sale, a sufficient identification of the property sold, and
26 such other information as the Department may reasonably
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1 require.
2 Such transaction reporting return shall be filed not later
3 than 20 days after the day of delivery of the item that is
4 being sold, but may be filed by the retailer at any time sooner
5 than that if he chooses to do so. The transaction reporting
6 return and tax remittance or proof of exemption from the
7 Illinois use tax may be transmitted to the Department by way of
8 the State agency with which, or State officer with whom the
9 tangible personal property must be titled or registered (if
10 titling or registration is required) if the Department and
11 such agency or State officer determine that this procedure
12 will expedite the processing of applications for title or
13 registration.
14 With each such transaction reporting return, the retailer
15 shall remit the proper amount of tax due (or shall submit
16 satisfactory evidence that the sale is not taxable if that is
17 the case), to the Department or its agents, whereupon the
18 Department shall issue, in the purchaser's name, a use tax
19 receipt (or a certificate of exemption if the Department is
20 satisfied that the particular sale is tax exempt) which such
21 purchaser may submit to the agency with which, or State
22 officer with whom, he must title or register the tangible
23 personal property that is involved (if titling or registration
24 is required) in support of such purchaser's application for an
25 Illinois certificate or other evidence of title or
26 registration to such tangible personal property.
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1 No retailer's failure or refusal to remit tax under this
2 Act precludes a user, who has paid the proper tax to the
3 retailer, from obtaining his certificate of title or other
4 evidence of title or registration (if titling or registration
5 is required) upon satisfying the Department that such user has
6 paid the proper tax (if tax is due) to the retailer. The
7 Department shall adopt appropriate rules to carry out the
8 mandate of this paragraph.
9 If the user who would otherwise pay tax to the retailer
10 wants the transaction reporting return filed and the payment
11 of the tax or proof of exemption made to the Department before
12 the retailer is willing to take these actions and such user has
13 not paid the tax to the retailer, such user may certify to the
14 fact of such delay by the retailer and may (upon the Department
15 being satisfied of the truth of such certification) transmit
16 the information required by the transaction reporting return
17 and the remittance for tax or proof of exemption directly to
18 the Department and obtain his tax receipt or exemption
19 determination, in which event the transaction reporting return
20 and tax remittance (if a tax payment was required) shall be
21 credited by the Department to the proper retailer's account
22 with the Department, but without the vendor's discount
23 provided for in this Section being allowed. When the user pays
24 the tax directly to the Department, he shall pay the tax in the
25 same amount and in the same form in which it would be remitted
26 if the tax had been remitted to the Department by the retailer.
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1 On and after January 1, 2025, with respect to the lease of
2 trailers, other than semitrailers as defined in Section 1-187
3 of the Illinois Vehicle Code, that are required to be
4 registered with an agency of this State and that are subject to
5 the tax on lease receipts under this Act, notwithstanding any
6 other provision of this Act to the contrary, for the purpose of
7 reporting and paying tax under this Act on those lease
8 receipts, lessors shall file returns in addition to and
9 separate from the transaction reporting return. Lessors shall
10 file those lease returns and make payment to the Department by
11 electronic means on or before the 20th day of each month
12 following the month, quarter, or year, as applicable, in which
13 lease receipts were received. All lease receipts received by
14 the lessor from the lease of those trailers during the same
15 reporting period shall be reported and tax shall be paid on a
16 single return form to be prescribed by the Department.
17 Refunds made by the seller during the preceding return
18 period to purchasers, on account of tangible personal property
19 returned to the seller, shall be allowed as a deduction under
20 subdivision 5 of his monthly or quarterly return, as the case
21 may be, in case the seller had theretofore included the
22 receipts from the sale of such tangible personal property in a
23 return filed by him and had paid the tax imposed by this Act
24 with respect to such receipts.
25 Where the seller is a corporation, the return filed on
26 behalf of such corporation shall be signed by the president,
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1 vice-president, secretary, or treasurer or by the properly
2 accredited agent of such corporation.
3 Where the seller is a limited liability company, the
4 return filed on behalf of the limited liability company shall
5 be signed by a manager, member, or properly accredited agent
6 of the limited liability company.
7 Except as provided in this Section, the retailer filing
8 the return under this Section shall, at the time of filing such
9 return, pay to the Department the amount of tax imposed by this
10 Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
11 on and after January 1, 1990, or $5 per calendar year,
12 whichever is greater, which is allowed to reimburse the
13 retailer for the expenses incurred in keeping records,
14 preparing and filing returns, remitting the tax and supplying
15 data to the Department on request. On and after January 1,
16 2021, a certified service provider, as defined in the Leveling
17 the Playing Field for Illinois Retail Act, filing the return
18 under this Section on behalf of a remote retailer shall, at the
19 time of such return, pay to the Department the amount of tax
20 imposed by this Act less a discount of 1.75%. A remote retailer
21 using a certified service provider to file a return on its
22 behalf, as provided in the Leveling the Playing Field for
23 Illinois Retail Act, is not eligible for the discount.
24 Beginning with returns due on or after January 1, 2025, the
25 vendor's discount allowed in this Section, the Service
26 Occupation Tax Act, the Use Tax Act, and the Service Use Tax
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1 Act, including any local tax administered by the Department
2 and reported on the same return, shall not exceed $1,000 per
3 month in the aggregate for returns other than transaction
4 returns filed during the month. When determining the discount
5 allowed under this Section, retailers shall include the amount
6 of tax that would have been due at the 1% rate but for the 0%
7 rate imposed under Public Act 102-700. When determining the
8 discount allowed under this Section, retailers shall include
9 the amount of tax that would have been due at the 6.25% rate
10 but for the 1.25% rate imposed on sales tax holiday items under
11 Public Act 102-700. The discount under this Section is not
12 allowed for the 1.25% portion of taxes paid on aviation fuel
13 that is subject to the revenue use requirements of 49 U.S.C.
14 47107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
15 Section 2d of this Act shall be included in the amount on which
16 such discount is computed. In the case of retailers who report
17 and pay the tax on a transaction by transaction basis, as
18 provided in this Section, such discount shall be taken with
19 each such tax remittance instead of when such retailer files
20 his periodic return, but, beginning with returns due on or
21 after January 1, 2025, the vendor's discount allowed under
22 this Section and the Use Tax Act, including any local tax
23 administered by the Department and reported on the same
24 transaction return, shall not exceed $1,000 per month for all
25 transaction returns filed during the month. The discount
26 allowed under this Section is allowed only for returns that
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1 are filed in the manner required by this Act. The Department
2 may disallow the discount for retailers whose certificate of
3 registration is revoked at the time the return is filed, but
4 only if the Department's decision to revoke the certificate of
5 registration has become final.
6 Before October 1, 2000, if the taxpayer's average monthly
7 tax liability to the Department under this Act, the Use Tax
8 Act, the Service Occupation Tax Act, and the Service Use Tax
9 Act, excluding any liability for prepaid sales tax to be
10 remitted in accordance with Section 2d of this Act, was
11 $10,000 or more during the preceding 4 complete calendar
12 quarters, he shall file a return with the Department each
13 month by the 20th day of the month next following the month
14 during which such tax liability is incurred and shall make
15 payments to the Department on or before the 7th, 15th, 22nd and
16 last day of the month during which such liability is incurred.
17 On and after October 1, 2000, if the taxpayer's average
18 monthly tax liability to the Department under this Act, the
19 Use Tax Act, the Service Occupation Tax Act, and the Service
20 Use Tax Act, excluding any liability for prepaid sales tax to
21 be remitted in accordance with Section 2d of this Act, was
22 $20,000 or more during the preceding 4 complete calendar
23 quarters, he shall file a return with the Department each
24 month by the 20th day of the month next following the month
25 during which such tax liability is incurred and shall make
26 payment to the Department on or before the 7th, 15th, 22nd and
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1 last day of the month during which such liability is incurred.
2 If the month during which such tax liability is incurred began
3 prior to January 1, 1985, each payment shall be in an amount
4 equal to 1/4 of the taxpayer's actual liability for the month
5 or an amount set by the Department not to exceed 1/4 of the
6 average monthly liability of the taxpayer to the Department
7 for the preceding 4 complete calendar quarters (excluding the
8 month of highest liability and the month of lowest liability
9 in such 4 quarter period). If the month during which such tax
10 liability is incurred begins on or after January 1, 1985 and
11 prior to January 1, 1987, each payment shall be in an amount
12 equal to 22.5% of the taxpayer's actual liability for the
13 month or 27.5% of the taxpayer's liability for the same
14 calendar month of the preceding year. If the month during
15 which such tax liability is incurred begins on or after
16 January 1, 1987 and prior to January 1, 1988, each payment
17 shall be in an amount equal to 22.5% of the taxpayer's actual
18 liability for the month or 26.25% of the taxpayer's liability
19 for the same calendar month of the preceding year. If the month
20 during which such tax liability is incurred begins on or after
21 January 1, 1988, and prior to January 1, 1989, or begins on or
22 after January 1, 1996, each payment shall be in an amount equal
23 to 22.5% of the taxpayer's actual liability for the month or
24 25% of the taxpayer's liability for the same calendar month of
25 the preceding year. If the month during which such tax
26 liability is incurred begins on or after January 1, 1989, and
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1 prior to January 1, 1996, each payment shall be in an amount
2 equal to 22.5% of the taxpayer's actual liability for the
3 month or 25% of the taxpayer's liability for the same calendar
4 month of the preceding year or 100% of the taxpayer's actual
5 liability for the quarter monthly reporting period. The amount
6 of such quarter monthly payments shall be credited against the
7 final tax liability of the taxpayer's return for that month.
8 Before October 1, 2000, once applicable, the requirement of
9 the making of quarter monthly payments to the Department by
10 taxpayers having an average monthly tax liability of $10,000
11 or more as determined in the manner provided above shall
12 continue until such taxpayer's average monthly liability to
13 the Department during the preceding 4 complete calendar
14 quarters (excluding the month of highest liability and the
15 month of lowest liability) is less than $9,000, or until such
16 taxpayer's average monthly liability to the Department as
17 computed for each calendar quarter of the 4 preceding complete
18 calendar quarter period is less than $10,000. However, if a
19 taxpayer can show the Department that a substantial change in
20 the taxpayer's business has occurred which causes the taxpayer
21 to anticipate that his average monthly tax liability for the
22 reasonably foreseeable future will fall below the $10,000
23 threshold stated above, then such taxpayer may petition the
24 Department for a change in such taxpayer's reporting status.
25 On and after October 1, 2000, once applicable, the requirement
26 of the making of quarter monthly payments to the Department by
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1 taxpayers having an average monthly tax liability of $20,000
2 or more as determined in the manner provided above shall
3 continue until such taxpayer's average monthly liability to
4 the Department during the preceding 4 complete calendar
5 quarters (excluding the month of highest liability and the
6 month of lowest liability) is less than $19,000 or until such
7 taxpayer's average monthly liability to the Department as
8 computed for each calendar quarter of the 4 preceding complete
9 calendar quarter period is less than $20,000. However, if a
10 taxpayer can show the Department that a substantial change in
11 the taxpayer's business has occurred which causes the taxpayer
12 to anticipate that his average monthly tax liability for the
13 reasonably foreseeable future will fall below the $20,000
14 threshold stated above, then such taxpayer may petition the
15 Department for a change in such taxpayer's reporting status.
16 The Department shall change such taxpayer's reporting status
17 unless it finds that such change is seasonal in nature and not
18 likely to be long term. Quarter monthly payment status shall
19 be determined under this paragraph as if the rate reduction to
20 0% in Public Act 102-700 on food for human consumption that is
21 to be consumed off the premises where it is sold (other than
22 alcoholic beverages, food consisting of or infused with adult
23 use cannabis, soft drinks, and food that has been prepared for
24 immediate consumption) had not occurred. For quarter monthly
25 payments due under this paragraph on or after July 1, 2023 and
26 through June 30, 2024, "25% of the taxpayer's liability for
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1 the same calendar month of the preceding year" shall be
2 determined as if the rate reduction to 0% in Public Act 102-700
3 had not occurred. Quarter monthly payment status shall be
4 determined under this paragraph as if the rate reduction to
5 1.25% in Public Act 102-700 on sales tax holiday items had not
6 occurred. For quarter monthly payments due on or after July 1,
7 2023 and through June 30, 2024, "25% of the taxpayer's
8 liability for the same calendar month of the preceding year"
9 shall be determined as if the rate reduction to 1.25% in Public
10 Act 102-700 on sales tax holiday items had not occurred. If any
11 such quarter monthly payment is not paid at the time or in the
12 amount required by this Section, then the taxpayer shall be
13 liable for penalties and interest on the difference between
14 the minimum amount due as a payment and the amount of such
15 quarter monthly payment actually and timely paid, except
16 insofar as the taxpayer has previously made payments for that
17 month to the Department in excess of the minimum payments
18 previously due as provided in this Section. The Department
19 shall make reasonable rules and regulations to govern the
20 quarter monthly payment amount and quarter monthly payment
21 dates for taxpayers who file on other than a calendar monthly
22 basis.
23 The provisions of this paragraph apply before October 1,
24 2001. Without regard to whether a taxpayer is required to make
25 quarter monthly payments as specified above, any taxpayer who
26 is required by Section 2d of this Act to collect and remit
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1 prepaid taxes and has collected prepaid taxes which average in
2 excess of $25,000 per month during the preceding 2 complete
3 calendar quarters, shall file a return with the Department as
4 required by Section 2f and shall make payments to the
5 Department on or before the 7th, 15th, 22nd and last day of the
6 month during which such liability is incurred. If the month
7 during which such tax liability is incurred began prior to
8 September 1, 1985 (the effective date of Public Act 84-221),
9 each payment shall be in an amount not less than 22.5% of the
10 taxpayer's actual liability under Section 2d. If the month
11 during which such tax liability is incurred begins on or after
12 January 1, 1986, each payment shall be in an amount equal to
13 22.5% of the taxpayer's actual liability for the month or
14 27.5% of the taxpayer's liability for the same calendar month
15 of the preceding calendar year. If the month during which such
16 tax liability is incurred begins on or after January 1, 1987,
17 each payment shall be in an amount equal to 22.5% of the
18 taxpayer's actual liability for the month or 26.25% of the
19 taxpayer's liability for the same calendar month of the
20 preceding year. The amount of such quarter monthly payments
21 shall be credited against the final tax liability of the
22 taxpayer's return for that month filed under this Section or
23 Section 2f, as the case may be. Once applicable, the
24 requirement of the making of quarter monthly payments to the
25 Department pursuant to this paragraph shall continue until
26 such taxpayer's average monthly prepaid tax collections during
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1 the preceding 2 complete calendar quarters is $25,000 or less.
2 If any such quarter monthly payment is not paid at the time or
3 in the amount required, the taxpayer shall be liable for
4 penalties and interest on such difference, except insofar as
5 the taxpayer has previously made payments for that month in
6 excess of the minimum payments previously due.
7 The provisions of this paragraph apply on and after
8 October 1, 2001. Without regard to whether a taxpayer is
9 required to make quarter monthly payments as specified above,
10 any taxpayer who is required by Section 2d of this Act to
11 collect and remit prepaid taxes and has collected prepaid
12 taxes that average in excess of $20,000 per month during the
13 preceding 4 complete calendar quarters shall file a return
14 with the Department as required by Section 2f and shall make
15 payments to the Department on or before the 7th, 15th, 22nd,
16 and last day of the month during which the liability is
17 incurred. Each payment shall be in an amount equal to 22.5% of
18 the taxpayer's actual liability for the month or 25% of the
19 taxpayer's liability for the same calendar month of the
20 preceding year. The amount of the quarter monthly payments
21 shall be credited against the final tax liability of the
22 taxpayer's return for that month filed under this Section or
23 Section 2f, as the case may be. Once applicable, the
24 requirement of the making of quarter monthly payments to the
25 Department pursuant to this paragraph shall continue until the
26 taxpayer's average monthly prepaid tax collections during the
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1 preceding 4 complete calendar quarters (excluding the month of
2 highest liability and the month of lowest liability) is less
3 than $19,000 or until such taxpayer's average monthly
4 liability to the Department as computed for each calendar
5 quarter of the 4 preceding complete calendar quarters is less
6 than $20,000. If any such quarter monthly payment is not paid
7 at the time or in the amount required, the taxpayer shall be
8 liable for penalties and interest on such difference, except
9 insofar as the taxpayer has previously made payments for that
10 month in excess of the minimum payments previously due.
11 If any payment provided for in this Section exceeds the
12 taxpayer's liabilities under this Act, the Use Tax Act, the
13 Service Occupation Tax Act, and the Service Use Tax Act, as
14 shown on an original monthly return, the Department shall, if
15 requested by the taxpayer, issue to the taxpayer a credit
16 memorandum no later than 30 days after the date of payment. The
17 credit evidenced by such credit memorandum may be assigned by
18 the taxpayer to a similar taxpayer under this Act, the Use Tax
19 Act, the Service Occupation Tax Act, or the Service Use Tax
20 Act, in accordance with reasonable rules and regulations to be
21 prescribed by the Department. If no such request is made, the
22 taxpayer may credit such excess payment against tax liability
23 subsequently to be remitted to the Department under this Act,
24 the Use Tax Act, the Service Occupation Tax Act, or the Service
25 Use Tax Act, in accordance with reasonable rules and
26 regulations prescribed by the Department. If the Department
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1 subsequently determined that all or any part of the credit
2 taken was not actually due to the taxpayer, the taxpayer's %
3 vendor's discount shall be reduced, if necessary, to reflect
4 the difference between the credit taken and that actually due,
5 and that taxpayer shall be liable for penalties and interest
6 on such difference.
7 If a retailer of motor fuel is entitled to a credit under
8 Section 2d of this Act which exceeds the taxpayer's liability
9 to the Department under this Act for the month for which the
10 taxpayer is filing a return, the Department shall issue the
11 taxpayer a credit memorandum for the excess.
12 Beginning January 1, 1990, each month the Department shall
13 pay into the Local Government Tax Fund, a special fund in the
14 State treasury which is hereby created, the net revenue
15 realized for the preceding month from the 1% tax imposed under
16 this Act.
17 Beginning January 1, 1990, each month the Department shall
18 pay into the County and Mass Transit District Fund, a special
19 fund in the State treasury which is hereby created, 4% of the
20 net revenue realized for the preceding month from the 6.25%
21 general rate other than aviation fuel sold on or after
22 December 1, 2019. This exception for aviation fuel only
23 applies for so long as the revenue use requirements of 49
24 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
25 Beginning August 1, 2000, each month the Department shall
26 pay into the County and Mass Transit District Fund 20% of the
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1 net revenue realized for the preceding month from the 1.25%
2 rate on the selling price of motor fuel and gasohol. If, in any
3 month, the tax on sales tax holiday items, as defined in
4 Section 2-8, is imposed at the rate of 1.25%, then the
5 Department shall pay 20% of the net revenue realized for that
6 month from the 1.25% rate on the selling price of sales tax
7 holiday items into the County and Mass Transit District Fund.
8 Beginning January 1, 1990, each month the Department shall
9 pay into the Local Government Tax Fund 16% of the net revenue
10 realized for the preceding month from the 6.25% general rate
11 on the selling price of tangible personal property other than
12 aviation fuel sold on or after December 1, 2019. This
13 exception for aviation fuel only applies for so long as the
14 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
15 47133 are binding on the State.
16 For aviation fuel sold on or after December 1, 2019, each
17 month the Department shall pay into the State Aviation Program
18 Fund 20% of the net revenue realized for the preceding month
19 from the 6.25% general rate on the selling price of aviation
20 fuel, less an amount estimated by the Department to be
21 required for refunds of the 20% portion of the tax on aviation
22 fuel under this Act, which amount shall be deposited into the
23 Aviation Fuel Sales Tax Refund Fund. The Department shall only
24 pay moneys into the State Aviation Program Fund and the
25 Aviation Fuel Sales Tax Refund Fund under this Act for so long
26 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
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1 U.S.C. 47133 are binding on the State.
2 Beginning August 1, 2000, each month the Department shall
3 pay into the Local Government Tax Fund 80% of the net revenue
4 realized for the preceding month from the 1.25% rate on the
5 selling price of motor fuel and gasohol. If, in any month, the
6 tax on sales tax holiday items, as defined in Section 2-8, is
7 imposed at the rate of 1.25%, then the Department shall pay 80%
8 of the net revenue realized for that month from the 1.25% rate
9 on the selling price of sales tax holiday items into the Local
10 Government Tax Fund.
11 Beginning October 1, 2009, each month the Department shall
12 pay into the Capital Projects Fund an amount that is equal to
13 an amount estimated by the Department to represent 80% of the
14 net revenue realized for the preceding month from the sale of
15 candy, grooming and hygiene products, and soft drinks that had
16 been taxed at a rate of 1% prior to September 1, 2009 but that
17 are now taxed at 6.25%.
18 Beginning July 1, 2011, each month the Department shall
19 pay into the Clean Air Act Permit Fund 80% of the net revenue
20 realized for the preceding month from the 6.25% general rate
21 on the selling price of sorbents used in Illinois in the
22 process of sorbent injection as used to comply with the
23 Environmental Protection Act or the federal Clean Air Act, but
24 the total payment into the Clean Air Act Permit Fund under this
25 Act and the Use Tax Act shall not exceed $2,000,000 in any
26 fiscal year.
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1 Beginning July 1, 2013, each month the Department shall
2 pay into the Underground Storage Tank Fund from the proceeds
3 collected under this Act, the Use Tax Act, the Service Use Tax
4 Act, and the Service Occupation Tax Act an amount equal to the
5 average monthly deficit in the Underground Storage Tank Fund
6 during the prior year, as certified annually by the Illinois
7 Environmental Protection Agency, but the total payment into
8 the Underground Storage Tank Fund under this Act, the Use Tax
9 Act, the Service Use Tax Act, and the Service Occupation Tax
10 Act shall not exceed $18,000,000 in any State fiscal year. As
11 used in this paragraph, the "average monthly deficit" shall be
12 equal to the difference between the average monthly claims for
13 payment by the fund and the average monthly revenues deposited
14 into the fund, excluding payments made pursuant to this
15 paragraph.
16 Beginning July 1, 2015, of the remainder of the moneys
17 received by the Department under the Use Tax Act, the Service
18 Use Tax Act, the Service Occupation Tax Act, and this Act, each
19 month the Department shall deposit $500,000 into the State
20 Crime Laboratory Fund.
21 Of the remainder of the moneys received by the Department
22 pursuant to this Act, (a) 1.75% thereof shall be paid into the
23 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
24 and after July 1, 1989, 3.8% thereof shall be paid into the
25 Build Illinois Fund; provided, however, that if in any fiscal
26 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
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1 may be, of the moneys received by the Department and required
2 to be paid into the Build Illinois Fund pursuant to this Act,
3 Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
4 Act, and Section 9 of the Service Occupation Tax Act, such Acts
5 being hereinafter called the "Tax Acts" and such aggregate of
6 2.2% or 3.8%, as the case may be, of moneys being hereinafter
7 called the "Tax Act Amount", and (2) the amount transferred to
8 the Build Illinois Fund from the State and Local Sales Tax
9 Reform Fund shall be less than the Annual Specified Amount (as
10 hereinafter defined), an amount equal to the difference shall
11 be immediately paid into the Build Illinois Fund from other
12 moneys received by the Department pursuant to the Tax Acts;
13 the "Annual Specified Amount" means the amounts specified
14 below for fiscal years 1986 through 1993:
15Fiscal YearAnnual Specified Amount161986$54,800,000171987$76,650,000181988$80,480,000191989$88,510,000201990$115,330,000211991$145,470,000221992$182,730,000231993$206,520,000; 15 Fiscal Year Annual Specified Amount 16 1986 $54,800,000 17 1987 $76,650,000 18 1988 $80,480,000 19 1989 $88,510,000 20 1990 $115,330,000 21 1991 $145,470,000 22 1992 $182,730,000 23 1993 $206,520,000;
15 Fiscal Year Annual Specified Amount
16 1986 $54,800,000
17 1987 $76,650,000
18 1988 $80,480,000
19 1989 $88,510,000
20 1990 $115,330,000
21 1991 $145,470,000
22 1992 $182,730,000
23 1993 $206,520,000;
24 and means the Certified Annual Debt Service Requirement (as
25 defined in Section 13 of the Build Illinois Bond Act) or the
26 Tax Act Amount, whichever is greater, for fiscal year 1994 and
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15 Fiscal Year Annual Specified Amount
16 1986 $54,800,000
17 1987 $76,650,000
18 1988 $80,480,000
19 1989 $88,510,000
20 1990 $115,330,000
21 1991 $145,470,000
22 1992 $182,730,000
23 1993 $206,520,000;
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1 each fiscal year thereafter; and further provided, that if on
2 the last business day of any month the sum of (1) the Tax Act
3 Amount required to be deposited into the Build Illinois Bond
4 Account in the Build Illinois Fund during such month and (2)
5 the amount transferred to the Build Illinois Fund from the
6 State and Local Sales Tax Reform Fund shall have been less than
7 1/12 of the Annual Specified Amount, an amount equal to the
8 difference shall be immediately paid into the Build Illinois
9 Fund from other moneys received by the Department pursuant to
10 the Tax Acts; and, further provided, that in no event shall the
11 payments required under the preceding proviso result in
12 aggregate payments into the Build Illinois Fund pursuant to
13 this clause (b) for any fiscal year in excess of the greater of
14 (i) the Tax Act Amount or (ii) the Annual Specified Amount for
15 such fiscal year. The amounts payable into the Build Illinois
16 Fund under clause (b) of the first sentence in this paragraph
17 shall be payable only until such time as the aggregate amount
18 on deposit under each trust indenture securing Bonds issued
19 and outstanding pursuant to the Build Illinois Bond Act is
20 sufficient, taking into account any future investment income,
21 to fully provide, in accordance with such indenture, for the
22 defeasance of or the payment of the principal of, premium, if
23 any, and interest on the Bonds secured by such indenture and on
24 any Bonds expected to be issued thereafter and all fees and
25 costs payable with respect thereto, all as certified by the
26 Director of the Bureau of the Budget (now Governor's Office of
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1 Management and Budget). If on the last business day of any
2 month in which Bonds are outstanding pursuant to the Build
3 Illinois Bond Act, the aggregate of moneys deposited in the
4 Build Illinois Bond Account in the Build Illinois Fund in such
5 month shall be less than the amount required to be transferred
6 in such month from the Build Illinois Bond Account to the Build
7 Illinois Bond Retirement and Interest Fund pursuant to Section
8 13 of the Build Illinois Bond Act, an amount equal to such
9 deficiency shall be immediately paid from other moneys
10 received by the Department pursuant to the Tax Acts to the
11 Build Illinois Fund; provided, however, that any amounts paid
12 to the Build Illinois Fund in any fiscal year pursuant to this
13 sentence shall be deemed to constitute payments pursuant to
14 clause (b) of the first sentence of this paragraph and shall
15 reduce the amount otherwise payable for such fiscal year
16 pursuant to that clause (b). The moneys received by the
17 Department pursuant to this Act and required to be deposited
18 into the Build Illinois Fund are subject to the pledge, claim
19 and charge set forth in Section 12 of the Build Illinois Bond
20 Act.
21 Subject to payment of amounts into the Build Illinois Fund
22 as provided in the preceding paragraph or in any amendment
23 thereto hereafter enacted, the following specified monthly
24 installment of the amount requested in the certificate of the
25 Chairman of the Metropolitan Pier and Exposition Authority
26 provided under Section 8.25f of the State Finance Act, but not
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1 in excess of sums designated as "Total Deposit", shall be
2 deposited in the aggregate from collections under Section 9 of
3 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
4 9 of the Service Occupation Tax Act, and Section 3 of the
5 Retailers' Occupation Tax Act into the McCormick Place
6 Expansion Project Fund in the specified fiscal years.
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
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
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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
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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 375,000,000222033375,000,000232034375,000,000242035375,000,000252036450,000,00026and 1 2012 153,000,000 2 2013 161,000,000 3 2014 170,000,000 4 2015 179,000,000 5 2016 189,000,000 6 2017 199,000,000 7 2018 210,000,000 8 2019 221,000,000 9 2020 233,000,000 10 2021 300,000,000 11 2022 300,000,000 12 2023 300,000,000 13 2024 300,000,000 14 2025 300,000,000 15 2026 300,000,000 16 2027 375,000,000 17 2028 375,000,000 18 2029 375,000,000 19 2030 375,000,000 20 2031 375,000,000 21 2032 375,000,000 22 2033 375,000,000 23 2034 375,000,000 24 2035 375,000,000 25 2036 450,000,000 26 and
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
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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
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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.
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.
8 Beginning July 20, 1993 and in each month of each fiscal
9 year thereafter, one-eighth of the amount requested in the
10 certificate of the Chairman of the Metropolitan Pier and
11 Exposition Authority for that fiscal year, less the amount
12 deposited into the McCormick Place Expansion Project Fund by
13 the State Treasurer in the respective month under subsection
14 (g) of Section 13 of the Metropolitan Pier and Exposition
15 Authority Act, plus cumulative deficiencies in the deposits
16 required under this Section for previous months and years,
17 shall be deposited into the McCormick Place Expansion Project
18 Fund, until the full amount requested for the fiscal year, but
19 not in excess of the amount specified above as "Total
20 Deposit", has been deposited.
21 Subject to payment of amounts into the Capital Projects
22 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
23 and the McCormick Place Expansion Project Fund pursuant to the
24 preceding paragraphs or in any amendments thereto hereafter
25 enacted, for aviation fuel sold on or after December 1, 2019,
26 the Department shall each month deposit into the Aviation Fuel
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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.
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1 Sales Tax Refund Fund an amount estimated by the Department to
2 be required for refunds of the 80% portion of the tax on
3 aviation fuel under this Act. The Department shall only
4 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
5 under this paragraph for so long as the revenue use
6 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
7 binding on the State.
8 Subject to payment of amounts into the Build Illinois Fund
9 and the McCormick Place Expansion Project Fund pursuant to the
10 preceding paragraphs or in any amendments thereto hereafter
11 enacted, beginning July 1, 1993 and ending on September 30,
12 2013, the Department shall each month pay into the Illinois
13 Tax Increment Fund 0.27% of 80% of the net revenue realized for
14 the preceding month from the 6.25% general rate on the selling
15 price of tangible personal property.
16 Subject to payment of amounts into the Build Illinois
17 Fund, the McCormick Place Expansion Project Fund, and the
18 Illinois Tax Increment Fund pursuant to the preceding
19 paragraphs or in any amendments to this Section hereafter
20 enacted, beginning on the first day of the first calendar
21 month to occur on or after August 26, 2014 (the effective date
22 of Public Act 98-1098), each month, from the collections made
23 under Section 9 of the Use Tax Act, Section 9 of the Service
24 Use Tax Act, Section 9 of the Service Occupation Tax Act, and
25 Section 3 of the Retailers' Occupation Tax Act, the Department
26 shall pay into the Tax Compliance and Administration Fund, to
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1 be used, subject to appropriation, to fund additional auditors
2 and compliance personnel at the Department of Revenue, an
3 amount equal to 1/12 of 5% of 80% of the cash receipts
4 collected during the preceding fiscal year by the Audit Bureau
5 of the Department under the Use Tax Act, the Service Use Tax
6 Act, the Service Occupation Tax Act, the Retailers' Occupation
7 Tax Act, and associated local occupation and use taxes
8 administered by the Department.
9 Subject to payments of amounts into the Build Illinois
10 Fund, the McCormick Place Expansion Project Fund, the Illinois
11 Tax Increment Fund, the Energy Infrastructure Fund, and the
12 Tax Compliance and Administration Fund as provided in this
13 Section, beginning on July 1, 2018 the Department shall pay
14 each month into the Downstate Public Transportation Fund the
15 moneys required to be so paid under Section 2-3 of the
16 Downstate Public Transportation Act.
17 Subject to successful execution and delivery of a
18 public-private agreement between the public agency and private
19 entity and completion of the civic build, beginning on July 1,
20 2023, of the remainder of the moneys received by the
21 Department under the Use Tax Act, the Service Use Tax Act, the
22 Service Occupation Tax Act, and this Act, the Department shall
23 deposit the following specified deposits in the aggregate from
24 collections under the Use Tax Act, the Service Use Tax Act, the
25 Service Occupation Tax Act, and the Retailers' Occupation Tax
26 Act, as required under Section 8.25g of the State Finance Act
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1 for distribution consistent with the Public-Private
2 Partnership for Civic and Transit Infrastructure Project Act.
3 The moneys received by the Department pursuant to this Act and
4 required to be deposited into the Civic and Transit
5 Infrastructure Fund are subject to the pledge, claim and
6 charge set forth in Section 25-55 of the Public-Private
7 Partnership for Civic and Transit Infrastructure Project Act.
8 As used in this paragraph, "civic build", "private entity",
9 "public-private agreement", and "public agency" have the
10 meanings provided in Section 25-10 of the Public-Private
11 Partnership for Civic and Transit Infrastructure Project Act.
12 Fiscal Year.............................Total Deposit
13 2024.....................................$200,000,000
14 2025....................................$206,000,000
15 2026....................................$212,200,000
16 2027....................................$218,500,000
17 2028....................................$225,100,000
18 2029....................................$288,700,000
19 2030....................................$298,900,000
20 2031....................................$309,300,000
21 2032....................................$320,100,000
22 2033....................................$331,200,000
23 2034....................................$341,200,000
24 2035....................................$351,400,000
25 2036....................................$361,900,000
26 2037....................................$372,800,000
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1 2038....................................$384,000,000
2 2039....................................$395,500,000
3 2040....................................$407,400,000
4 2041....................................$419,600,000
5 2042....................................$432,200,000
6 2043....................................$445,100,000
7 Beginning July 1, 2021 and until July 1, 2022, subject to
8 the payment of amounts into the County and Mass Transit
9 District Fund, the Local Government Tax Fund, the Build
10 Illinois Fund, the McCormick Place Expansion Project Fund, the
11 Illinois Tax Increment Fund, and the Tax Compliance and
12 Administration Fund as provided in this Section, the
13 Department shall pay each month into the Road Fund the amount
14 estimated to represent 16% of the net revenue realized from
15 the taxes imposed on motor fuel and gasohol. Beginning July 1,
16 2022 and until July 1, 2023, subject to the payment of amounts
17 into the County and Mass Transit District Fund, the Local
18 Government Tax Fund, the Build Illinois Fund, the McCormick
19 Place Expansion Project Fund, the Illinois Tax Increment Fund,
20 and the Tax Compliance and Administration Fund as provided in
21 this Section, the Department shall pay each month into the
22 Road Fund the amount estimated to represent 32% of the net
23 revenue realized from the taxes imposed on motor fuel and
24 gasohol. Beginning July 1, 2023 and until July 1, 2024,
25 subject to the payment of amounts into the County and Mass
26 Transit District Fund, the Local Government Tax Fund, the
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1 Build Illinois Fund, the McCormick Place Expansion Project
2 Fund, the Illinois Tax Increment Fund, and the Tax Compliance
3 and Administration Fund as provided in this Section, the
4 Department shall pay each month into the Road Fund the amount
5 estimated to represent 48% of the net revenue realized from
6 the taxes imposed on motor fuel and gasohol. Beginning July 1,
7 2024 and until July 1, 2025, subject to the payment of amounts
8 into the County and Mass Transit District Fund, the Local
9 Government Tax Fund, the Build Illinois Fund, the McCormick
10 Place Expansion Project Fund, the Illinois Tax Increment Fund,
11 and the Tax Compliance and Administration Fund as provided in
12 this Section, the Department shall pay each month into the
13 Road Fund the amount estimated to represent 64% of the net
14 revenue realized from the taxes imposed on motor fuel and
15 gasohol. Beginning on July 1, 2025, subject to the payment of
16 amounts into the County and Mass Transit District Fund, the
17 Local Government Tax Fund, the Build Illinois Fund, the
18 McCormick Place Expansion Project Fund, the Illinois Tax
19 Increment Fund, and the Tax Compliance and Administration Fund
20 as provided in this Section, the Department shall pay each
21 month into the Road Fund the amount estimated to represent 80%
22 of the net revenue realized from the taxes imposed on motor
23 fuel and gasohol. As used in this paragraph "motor fuel" has
24 the meaning given to that term in Section 1.1 of the Motor Fuel
25 Tax Law, and "gasohol" has the meaning given to that term in
26 Section 3-40 of the Use Tax Act.
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1 Of the remainder of the moneys received by the Department
2 pursuant to this Act, 75% thereof shall be paid into the State
3 treasury and 25% shall be reserved in a special account and
4 used only for the transfer to the Common School Fund as part of
5 the monthly transfer from the General Revenue Fund in
6 accordance with Section 8a of the State Finance Act.
7 The Department may, upon separate written notice to a
8 taxpayer, require the taxpayer to prepare and file with the
9 Department on a form prescribed by the Department within not
10 less than 60 days after receipt of the notice an annual
11 information return for the tax year specified in the notice.
12 Such annual return to the Department shall include a statement
13 of gross receipts as shown by the retailer's last federal
14 income tax return. If the total receipts of the business as
15 reported in the federal income tax return do not agree with the
16 gross receipts reported to the Department of Revenue for the
17 same period, the retailer shall attach to his annual return a
18 schedule showing a reconciliation of the 2 amounts and the
19 reasons for the difference. The retailer's annual return to
20 the Department shall also disclose the cost of goods sold by
21 the retailer during the year covered by such return, opening
22 and closing inventories of such goods for such year, costs of
23 goods used from stock or taken from stock and given away by the
24 retailer during such year, payroll information of the
25 retailer's business during such year and any additional
26 reasonable information which the Department deems would be
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1 helpful in determining the accuracy of the monthly, quarterly,
2 or annual returns filed by such retailer as provided for in
3 this Section.
4 If the annual information return required by this Section
5 is not filed when and as required, the taxpayer shall be liable
6 as follows:
7 (i) Until January 1, 1994, the taxpayer shall be
8 liable for a penalty equal to 1/6 of 1% of the tax due from
9 such taxpayer under this Act during the period to be
10 covered by the annual return for each month or fraction of
11 a month until such return is filed as required, the
12 penalty to be assessed and collected in the same manner as
13 any other penalty provided for in this Act.
14 (ii) On and after January 1, 1994, the taxpayer shall
15 be liable for a penalty as described in Section 3-4 of the
16 Uniform Penalty and Interest Act.
17 The chief executive officer, proprietor, owner, or highest
18 ranking manager shall sign the annual return to certify the
19 accuracy of the information contained therein. Any person who
20 willfully signs the annual return containing false or
21 inaccurate information shall be guilty of perjury and punished
22 accordingly. The annual return form prescribed by the
23 Department shall include a warning that the person signing the
24 return may be liable for perjury.
25 The provisions of this Section concerning the filing of an
26 annual information return do not apply to a retailer who is not
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1 required to file an income tax return with the United States
2 Government.
3 As soon as possible after the first day of each month, upon
4 certification of the Department of Revenue, the Comptroller
5 shall order transferred and the Treasurer shall transfer from
6 the General Revenue Fund to the Motor Fuel Tax Fund an amount
7 equal to 1.7% of 80% of the net revenue realized under this Act
8 for the second preceding month. Beginning April 1, 2000, this
9 transfer is no longer required and shall not be made.
10 Net revenue realized for a month shall be the revenue
11 collected by the State pursuant to this Act, less the amount
12 paid out during that month as refunds to taxpayers for
13 overpayment of liability.
14 For greater simplicity of administration, manufacturers,
15 importers and wholesalers whose products are sold at retail in
16 Illinois by numerous retailers, and who wish to do so, may
17 assume the responsibility for accounting and paying to the
18 Department all tax accruing under this Act with respect to
19 such sales, if the retailers who are affected do not make
20 written objection to the Department to this arrangement.
21 Any person who promotes, organizes, or provides retail
22 selling space for concessionaires or other types of sellers at
23 the Illinois State Fair, DuQuoin State Fair, county fairs,
24 local fairs, art shows, flea markets, and similar exhibitions
25 or events, including any transient merchant as defined by
26 Section 2 of the Transient Merchant Act of 1987, is required to
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1 file a report with the Department providing the name of the
2 merchant's business, the name of the person or persons engaged
3 in merchant's business, the permanent address and Illinois
4 Retailers Occupation Tax Registration Number of the merchant,
5 the dates and location of the event, and other reasonable
6 information that the Department may require. The report must
7 be filed not later than the 20th day of the month next
8 following the month during which the event with retail sales
9 was held. Any person who fails to file a report required by
10 this Section commits a business offense and is subject to a
11 fine not to exceed $250.
12 Any person engaged in the business of selling tangible
13 personal property at retail as a concessionaire or other type
14 of seller at the Illinois State Fair, county fairs, art shows,
15 flea markets, and similar exhibitions or events, or any
16 transient merchants, as defined by Section 2 of the Transient
17 Merchant Act of 1987, may be required to make a daily report of
18 the amount of such sales to the Department and to make a daily
19 payment of the full amount of tax due. The Department shall
20 impose this requirement when it finds that there is a
21 significant risk of loss of revenue to the State at such an
22 exhibition or event. Such a finding shall be based on evidence
23 that a substantial number of concessionaires or other sellers
24 who are not residents of Illinois will be engaging in the
25 business of selling tangible personal property at retail at
26 the exhibition or event, or other evidence of a significant
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1 risk of loss of revenue to the State. The Department shall
2 notify concessionaires and other sellers affected by the
3 imposition of this requirement. In the absence of notification
4 by the Department, the concessionaires and other sellers shall
5 file their returns as otherwise required in this Section.
6 (Source: P.A. 102-634, eff. 8-27-21; 102-700, Article 60,
7 Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
8 65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
9 1-1-23; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-363,
10 eff. 7-28-23; 103-592, Article 110, Section 110-20, eff.
11 6-7-24; 103-605, eff. 7-1-24; revised 10-16-24.)
12 (Text of Section after amendment by P.A. 103-592, Article
13 75, Section 75-20)
14 Sec. 3. Except as provided in this Section, on or before
15 the twentieth day of each calendar month, every person engaged
16 in the business of selling, which, on and after January 1,
17 2025, includes leasing, tangible personal property at retail
18 in this State during the preceding calendar month shall file a
19 return with the Department, stating:
20 1. The name of the seller;
21 2. His residence address and the address of his
22 principal place of business and the address of the
23 principal place of business (if that is a different
24 address) from which he engages in the business of selling
25 tangible personal property at retail in this State;
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1 3. Total amount of receipts received by him during the
2 preceding calendar month or quarter, as the case may be,
3 from sales of tangible personal property, and from
4 services furnished, by him during such preceding calendar
5 month or quarter;
6 4. Total amount received by him during the preceding
7 calendar month or quarter on charge and time sales of
8 tangible personal property, and from services furnished,
9 by him prior to the month or quarter for which the return
10 is filed;
11 5. Deductions allowed by law;
12 6. Gross receipts which were received by him during
13 the preceding calendar month or quarter and upon the basis
14 of which the tax is imposed, including gross receipts on
15 food for human consumption that is to be consumed off the
16 premises where it is sold (other than alcoholic beverages,
17 food consisting of or infused with adult use cannabis,
18 soft drinks, and food that has been prepared for immediate
19 consumption) which were received during the preceding
20 calendar month or quarter and upon which tax would have
21 been due but for the 0% rate imposed under Public Act
22 102-700;
23 7. The amount of credit provided in Section 2d of this
24 Act;
25 8. The amount of tax due, including the amount of tax
26 that would have been due on food for human consumption
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1 that is to be consumed off the premises where it is sold
2 (other than alcoholic beverages, food consisting of or
3 infused with adult use cannabis, soft drinks, and food
4 that has been prepared for immediate consumption) but for
5 the 0% rate imposed under Public Act 102-700;
6 9. The signature of the taxpayer; and
7 10. Such other reasonable information as the
8 Department may require.
9 In the case of leases, except as otherwise provided in
10 this Act, the lessor must remit for each tax return period only
11 the tax applicable to that part of the selling price actually
12 received during such tax return period.
13 On and after January 1, 2018, except for returns required
14 to be filed prior to January 1, 2023 for motor vehicles,
15 watercraft, aircraft, and trailers that are required to be
16 registered with an agency of this State, with respect to
17 retailers whose annual gross receipts average $20,000 or more,
18 all returns required to be filed pursuant to this Act shall be
19 filed electronically. On and after January 1, 2023, with
20 respect to retailers whose annual gross receipts average
21 $20,000 or more, all returns required to be filed pursuant to
22 this Act, including, but not limited to, returns for motor
23 vehicles, watercraft, aircraft, and trailers that are required
24 to be registered with an agency of this State, shall be filed
25 electronically. Retailers who demonstrate that they do not
26 have access to the Internet or demonstrate hardship in filing
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1 electronically may petition the Department to waive the
2 electronic filing requirement.
3 If a taxpayer fails to sign a return within 30 days after
4 the proper notice and demand for signature by the Department,
5 the return shall be considered valid and any amount shown to be
6 due on the return shall be deemed assessed.
7 Each return shall be accompanied by the statement of
8 prepaid tax issued pursuant to Section 2e for which credit is
9 claimed.
10 Prior to October 1, 2003 and on and after September 1,
11 2004, a retailer may accept a Manufacturer's Purchase Credit
12 certification from a purchaser in satisfaction of Use Tax as
13 provided in Section 3-85 of the Use Tax Act if the purchaser
14 provides the appropriate documentation as required by Section
15 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
16 certification, accepted by a retailer prior to October 1, 2003
17 and on and after September 1, 2004 as provided in Section 3-85
18 of the Use Tax Act, may be used by that retailer to satisfy
19 Retailers' Occupation Tax liability in the amount claimed in
20 the certification, not to exceed 6.25% of the receipts subject
21 to tax from a qualifying purchase. A Manufacturer's Purchase
22 Credit reported on any original or amended return filed under
23 this Act after October 20, 2003 for reporting periods prior to
24 September 1, 2004 shall be disallowed. Manufacturer's Purchase
25 Credit reported on annual returns due on or after January 1,
26 2005 will be disallowed for periods prior to September 1,
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1 2004. No Manufacturer's Purchase Credit may be used after
2 September 30, 2003 through August 31, 2004 to satisfy any tax
3 liability imposed under this Act, including any audit
4 liability.
5 Beginning on July 1, 2023 and through December 31, 2032, a
6 retailer may accept a Sustainable Aviation Fuel Purchase
7 Credit certification from an air common carrier-purchaser in
8 satisfaction of Use Tax on aviation fuel as provided in
9 Section 3-87 of the Use Tax Act if the purchaser provides the
10 appropriate documentation as required by Section 3-87 of the
11 Use Tax Act. A Sustainable Aviation Fuel Purchase Credit
12 certification accepted by a retailer in accordance with this
13 paragraph may be used by that retailer to satisfy Retailers'
14 Occupation Tax liability (but not in satisfaction of penalty
15 or interest) in the amount claimed in the certification, not
16 to exceed 6.25% of the receipts subject to tax from a sale of
17 aviation fuel. In addition, for a sale of aviation fuel to
18 qualify to earn the Sustainable Aviation Fuel Purchase Credit,
19 retailers must retain in their books and records a
20 certification from the producer of the aviation fuel that the
21 aviation fuel sold by the retailer and for which a sustainable
22 aviation fuel purchase credit was earned meets the definition
23 of sustainable aviation fuel under Section 3-87 of the Use Tax
24 Act. The documentation must include detail sufficient for the
25 Department to determine the number of gallons of sustainable
26 aviation fuel sold.
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1 The Department may require returns to be filed on a
2 quarterly basis. If so required, a return for each calendar
3 quarter shall be filed on or before the twentieth day of the
4 calendar month following the end of such calendar quarter. The
5 taxpayer shall also file a return with the Department for each
6 of the first 2 months of each calendar quarter, on or before
7 the twentieth day of the following calendar month, stating:
8 1. The name of the seller;
9 2. The address of the principal place of business from
10 which he engages in the business of selling tangible
11 personal property at retail in this State;
12 3. The total amount of taxable receipts received by
13 him during the preceding calendar month from sales of
14 tangible personal property by him during such preceding
15 calendar month, including receipts from charge and time
16 sales, but less all deductions allowed by law;
17 4. The amount of credit provided in Section 2d of this
18 Act;
19 5. The amount of tax due; and
20 6. Such other reasonable information as the Department
21 may require.
22 Every person engaged in the business of selling aviation
23 fuel at retail in this State during the preceding calendar
24 month shall, instead of reporting and paying tax as otherwise
25 required by this Section, report and pay such tax on a separate
26 aviation fuel tax return. The requirements related to the
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1 return shall be as otherwise provided in this Section.
2 Notwithstanding any other provisions of this Act to the
3 contrary, retailers selling aviation fuel shall file all
4 aviation fuel tax returns and shall make all aviation fuel tax
5 payments by electronic means in the manner and form required
6 by the Department. For purposes of this Section, "aviation
7 fuel" means jet fuel and aviation gasoline.
8 Beginning on October 1, 2003, any person who is not a
9 licensed distributor, importing distributor, or manufacturer,
10 as defined in the Liquor Control Act of 1934, but is engaged in
11 the business of selling, at retail, alcoholic liquor shall
12 file a statement with the Department of Revenue, in a format
13 and at a time prescribed by the Department, showing the total
14 amount paid for alcoholic liquor purchased during the
15 preceding month and such other information as is reasonably
16 required by the Department. The Department may adopt rules to
17 require that this statement be filed in an electronic or
18 telephonic format. Such rules may provide for exceptions from
19 the filing requirements of this paragraph. For the purposes of
20 this paragraph, the term "alcoholic liquor" shall have the
21 meaning prescribed in the Liquor Control Act of 1934.
22 Beginning on October 1, 2003, every distributor, importing
23 distributor, and manufacturer of alcoholic liquor as defined
24 in the Liquor Control Act of 1934, shall file a statement with
25 the Department of Revenue, no later than the 10th day of the
26 month for the preceding month during which transactions
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1 occurred, by electronic means, showing the total amount of
2 gross receipts from the sale of alcoholic liquor sold or
3 distributed during the preceding month to purchasers;
4 identifying the purchaser to whom it was sold or distributed;
5 the purchaser's tax registration number; and such other
6 information reasonably required by the Department. A
7 distributor, importing distributor, or manufacturer of
8 alcoholic liquor must personally deliver, mail, or provide by
9 electronic means to each retailer listed on the monthly
10 statement a report containing a cumulative total of that
11 distributor's, importing distributor's, or manufacturer's
12 total sales of alcoholic liquor to that retailer no later than
13 the 10th day of the month for the preceding month during which
14 the transaction occurred. The distributor, importing
15 distributor, or manufacturer shall notify the retailer as to
16 the method by which the distributor, importing distributor, or
17 manufacturer will provide the sales information. If the
18 retailer is unable to receive the sales information by
19 electronic means, the distributor, importing distributor, or
20 manufacturer shall furnish the sales information by personal
21 delivery or by mail. For purposes of this paragraph, the term
22 "electronic means" includes, but is not limited to, the use of
23 a secure Internet website, e-mail, or facsimile.
24 If a total amount of less than $1 is payable, refundable or
25 creditable, such amount shall be disregarded if it is less
26 than 50 cents and shall be increased to $1 if it is 50 cents or
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1 more.
2 Notwithstanding any other provision of this Act to the
3 contrary, retailers subject to tax on cannabis shall file all
4 cannabis tax returns and shall make all cannabis tax payments
5 by electronic means in the manner and form required by the
6 Department.
7 Beginning October 1, 1993, a taxpayer who has an average
8 monthly tax liability of $150,000 or more shall make all
9 payments required by rules of the Department by electronic
10 funds transfer. Beginning October 1, 1994, a taxpayer who has
11 an average monthly tax liability of $100,000 or more shall
12 make all payments required by rules of the Department by
13 electronic funds transfer. Beginning October 1, 1995, a
14 taxpayer who has an average monthly tax liability of $50,000
15 or more shall make all payments required by rules of the
16 Department by electronic funds transfer. Beginning October 1,
17 2000, a taxpayer who has an annual tax liability of $200,000 or
18 more shall make all payments required by rules of the
19 Department by electronic funds transfer. The term "annual tax
20 liability" shall be the sum of the taxpayer's liabilities
21 under this Act, and under all other State and local occupation
22 and use tax laws administered by the Department, for the
23 immediately preceding calendar year. The term "average monthly
24 tax liability" shall be the sum of the taxpayer's liabilities
25 under this Act, and under all other State and local occupation
26 and use tax laws administered by the Department, for the
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1 immediately preceding calendar year divided by 12. Beginning
2 on October 1, 2002, a taxpayer who has a tax liability in the
3 amount set forth in subsection (b) of Section 2505-210 of the
4 Department of Revenue Law shall make all payments required by
5 rules of the Department by electronic funds transfer.
6 Before August 1 of each year beginning in 1993, the
7 Department shall notify all taxpayers required to make
8 payments by electronic funds transfer. All taxpayers required
9 to make payments by electronic funds transfer shall make those
10 payments for a minimum of one year beginning on October 1.
11 Any taxpayer not required to make payments by electronic
12 funds transfer may make payments by electronic funds transfer
13 with the permission of the Department.
14 All taxpayers required to make payment by electronic funds
15 transfer and any taxpayers authorized to voluntarily make
16 payments by electronic funds transfer shall make those
17 payments in the manner authorized by the Department.
18 The Department shall adopt such rules as are necessary to
19 effectuate a program of electronic funds transfer and the
20 requirements of this Section.
21 Any amount which is required to be shown or reported on any
22 return or other document under this Act shall, if such amount
23 is not a whole-dollar amount, be increased to the nearest
24 whole-dollar amount in any case where the fractional part of a
25 dollar is 50 cents or more, and decreased to the nearest
26 whole-dollar amount where the fractional part of a dollar is
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1 less than 50 cents.
2 If the retailer is otherwise required to file a monthly
3 return and if the retailer's average monthly tax liability to
4 the Department does not exceed $200, the Department may
5 authorize his returns to be filed on a quarter annual basis,
6 with the return for January, February, and March of a given
7 year being due by April 20 of such year; with the return for
8 April, May, and June of a given year being due by July 20 of
9 such year; with the return for July, August, and September of a
10 given year being due by October 20 of such year, and with the
11 return for October, November, and December of a given year
12 being due by January 20 of the following year.
13 If the retailer is otherwise required to file a monthly or
14 quarterly return and if the retailer's average monthly tax
15 liability with the Department does not exceed $50, the
16 Department may authorize his returns to be filed on an annual
17 basis, with the return for a given year being due by January 20
18 of the following year.
19 Such quarter annual and annual returns, as to form and
20 substance, shall be subject to the same requirements as
21 monthly returns.
22 Notwithstanding any other provision in this Act concerning
23 the time within which a retailer may file his return, in the
24 case of any retailer who ceases to engage in a kind of business
25 which makes him responsible for filing returns under this Act,
26 such retailer shall file a final return under this Act with the
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1 Department not more than one month after discontinuing such
2 business.
3 Where the same person has more than one business
4 registered with the Department under separate registrations
5 under this Act, such person may not file each return that is
6 due as a single return covering all such registered
7 businesses, but shall file separate returns for each such
8 registered business.
9 In addition, with respect to motor vehicles, watercraft,
10 aircraft, and trailers that are required to be registered with
11 an agency of this State, except as otherwise provided in this
12 Section, every retailer selling this kind of tangible personal
13 property shall file, with the Department, upon a form to be
14 prescribed and supplied by the Department, a separate return
15 for each such item of tangible personal property which the
16 retailer sells, except that if, in the same transaction, (i) a
17 retailer of aircraft, watercraft, motor vehicles, or trailers
18 transfers more than one aircraft, watercraft, motor vehicle,
19 or trailer to another aircraft, watercraft, motor vehicle
20 retailer, or trailer retailer for the purpose of resale or
21 (ii) a retailer of aircraft, watercraft, motor vehicles, or
22 trailers transfers more than one aircraft, watercraft, motor
23 vehicle, or trailer to a purchaser for use as a qualifying
24 rolling stock as provided in Section 2-5 of this Act, then that
25 seller may report the transfer of all aircraft, watercraft,
26 motor vehicles, or trailers involved in that transaction to
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1 the Department on the same uniform invoice-transaction
2 reporting return form. For purposes of this Section,
3 "watercraft" means a Class 2, Class 3, or Class 4 watercraft as
4 defined in Section 3-2 of the Boat Registration and Safety
5 Act, a personal watercraft, or any boat equipped with an
6 inboard motor.
7 In addition, with respect to motor vehicles, watercraft,
8 aircraft, and trailers that are required to be registered with
9 an agency of this State, every person who is engaged in the
10 business of leasing or renting such items and who, in
11 connection with such business, sells any such item to a
12 retailer for the purpose of resale is, notwithstanding any
13 other provision of this Section to the contrary, authorized to
14 meet the return-filing requirement of this Act by reporting
15 the transfer of all the aircraft, watercraft, motor vehicles,
16 or trailers transferred for resale during a month to the
17 Department on the same uniform invoice-transaction reporting
18 return form on or before the 20th of the month following the
19 month in which the transfer takes place. Notwithstanding any
20 other provision of this Act to the contrary, all returns filed
21 under this paragraph must be filed by electronic means in the
22 manner and form as required by the Department.
23 Any retailer who sells only motor vehicles, watercraft,
24 aircraft, or trailers that are required to be registered with
25 an agency of this State, so that all retailers' occupation tax
26 liability is required to be reported, and is reported, on such
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1 transaction reporting returns and who is not otherwise
2 required to file monthly or quarterly returns, need not file
3 monthly or quarterly returns. However, those retailers shall
4 be required to file returns on an annual basis.
5 The transaction reporting return, in the case of motor
6 vehicles or trailers that are required to be registered with
7 an agency of this State, shall be the same document as the
8 Uniform Invoice referred to in Section 5-402 of the Illinois
9 Vehicle Code and must show the name and address of the seller;
10 the name and address of the purchaser; the amount of the
11 selling price including the amount allowed by the retailer for
12 traded-in property, if any; the amount allowed by the retailer
13 for the traded-in tangible personal property, if any, to the
14 extent to which Section 1 of this Act allows an exemption for
15 the value of traded-in property; the balance payable after
16 deducting such trade-in allowance from the total selling
17 price; the amount of tax due from the retailer with respect to
18 such transaction; the amount of tax collected from the
19 purchaser by the retailer on such transaction (or satisfactory
20 evidence that such tax is not due in that particular instance,
21 if that is claimed to be the fact); the place and date of the
22 sale; a sufficient identification of the property sold; such
23 other information as is required in Section 5-402 of the
24 Illinois Vehicle Code, and such other information as the
25 Department may reasonably require.
26 The transaction reporting return in the case of watercraft
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1 or aircraft must show the name and address of the seller; the
2 name and address of the purchaser; the amount of the selling
3 price including the amount allowed by the retailer for
4 traded-in property, if any; the amount allowed by the retailer
5 for the traded-in tangible personal property, if any, to the
6 extent to which Section 1 of this Act allows an exemption for
7 the value of traded-in property; the balance payable after
8 deducting such trade-in allowance from the total selling
9 price; the amount of tax due from the retailer with respect to
10 such transaction; the amount of tax collected from the
11 purchaser by the retailer on such transaction (or satisfactory
12 evidence that such tax is not due in that particular instance,
13 if that is claimed to be the fact); the place and date of the
14 sale, a sufficient identification of the property sold, and
15 such other information as the Department may reasonably
16 require.
17 Such transaction reporting return shall be filed not later
18 than 20 days after the day of delivery of the item that is
19 being sold, but may be filed by the retailer at any time sooner
20 than that if he chooses to do so. The transaction reporting
21 return and tax remittance or proof of exemption from the
22 Illinois use tax may be transmitted to the Department by way of
23 the State agency with which, or State officer with whom the
24 tangible personal property must be titled or registered (if
25 titling or registration is required) if the Department and
26 such agency or State officer determine that this procedure
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1 will expedite the processing of applications for title or
2 registration.
3 With each such transaction reporting return, the retailer
4 shall remit the proper amount of tax due (or shall submit
5 satisfactory evidence that the sale is not taxable if that is
6 the case), to the Department or its agents, whereupon the
7 Department shall issue, in the purchaser's name, a use tax
8 receipt (or a certificate of exemption if the Department is
9 satisfied that the particular sale is tax exempt) which such
10 purchaser may submit to the agency with which, or State
11 officer with whom, he must title or register the tangible
12 personal property that is involved (if titling or registration
13 is required) in support of such purchaser's application for an
14 Illinois certificate or other evidence of title or
15 registration to such tangible personal property.
16 No retailer's failure or refusal to remit tax under this
17 Act precludes a user, who has paid the proper tax to the
18 retailer, from obtaining his certificate of title or other
19 evidence of title or registration (if titling or registration
20 is required) upon satisfying the Department that such user has
21 paid the proper tax (if tax is due) to the retailer. The
22 Department shall adopt appropriate rules to carry out the
23 mandate of this paragraph.
24 If the user who would otherwise pay tax to the retailer
25 wants the transaction reporting return filed and the payment
26 of the tax or proof of exemption made to the Department before
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1 the retailer is willing to take these actions and such user has
2 not paid the tax to the retailer, such user may certify to the
3 fact of such delay by the retailer and may (upon the Department
4 being satisfied of the truth of such certification) transmit
5 the information required by the transaction reporting return
6 and the remittance for tax or proof of exemption directly to
7 the Department and obtain his tax receipt or exemption
8 determination, in which event the transaction reporting return
9 and tax remittance (if a tax payment was required) shall be
10 credited by the Department to the proper retailer's account
11 with the Department, but without the vendor's discount
12 provided for in this Section being allowed. When the user pays
13 the tax directly to the Department, he shall pay the tax in the
14 same amount and in the same form in which it would be remitted
15 if the tax had been remitted to the Department by the retailer.
16 On and after January 1, 2025, with respect to the lease of
17 trailers, other than semitrailers as defined in Section 1-187
18 of the Illinois Vehicle Code, that are required to be
19 registered with an agency of this State and that are subject to
20 the tax on lease receipts under this Act, notwithstanding any
21 other provision of this Act to the contrary, for the purpose of
22 reporting and paying tax under this Act on those lease
23 receipts, lessors shall file returns in addition to and
24 separate from the transaction reporting return. Lessors shall
25 file those lease returns and make payment to the Department by
26 electronic means on or before the 20th day of each month
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1 following the month, quarter, or year, as applicable, in which
2 lease receipts were received. All lease receipts received by
3 the lessor from the lease of those trailers during the same
4 reporting period shall be reported and tax shall be paid on a
5 single return form to be prescribed by the Department.
6 Refunds made by the seller during the preceding return
7 period to purchasers, on account of tangible personal property
8 returned to the seller, shall be allowed as a deduction under
9 subdivision 5 of his monthly or quarterly return, as the case
10 may be, in case the seller had theretofore included the
11 receipts from the sale of such tangible personal property in a
12 return filed by him and had paid the tax imposed by this Act
13 with respect to such receipts.
14 Where the seller is a corporation, the return filed on
15 behalf of such corporation shall be signed by the president,
16 vice-president, secretary, or treasurer or by the properly
17 accredited agent of such corporation.
18 Where the seller is a limited liability company, the
19 return filed on behalf of the limited liability company shall
20 be signed by a manager, member, or properly accredited agent
21 of the limited liability company.
22 Except as provided in this Section, the retailer filing
23 the return under this Section shall, at the time of filing such
24 return, pay to the Department the amount of tax imposed by this
25 Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
26 on and after January 1, 1990, or $5 per calendar year,
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1 whichever is greater, which is allowed to reimburse the
2 retailer for the expenses incurred in keeping records,
3 preparing and filing returns, remitting the tax and supplying
4 data to the Department on request. On and after January 1,
5 2021, a certified service provider, as defined in the Leveling
6 the Playing Field for Illinois Retail Act, filing the return
7 under this Section on behalf of a remote retailer shall, at the
8 time of such return, pay to the Department the amount of tax
9 imposed by this Act less a discount of 1.75%. A remote retailer
10 using a certified service provider to file a return on its
11 behalf, as provided in the Leveling the Playing Field for
12 Illinois Retail Act, is not eligible for the discount.
13 Beginning with returns due on or after January 1, 2025, the
14 vendor's discount allowed in this Section, the Service
15 Occupation Tax Act, the Use Tax Act, and the Service Use Tax
16 Act, including any local tax administered by the Department
17 and reported on the same return, shall not exceed $1,000 per
18 month in the aggregate for returns other than transaction
19 returns filed during the month. When determining the discount
20 allowed under this Section, retailers shall include the amount
21 of tax that would have been due at the 1% rate but for the 0%
22 rate imposed under Public Act 102-700. When determining the
23 discount allowed under this Section, retailers shall include
24 the amount of tax that would have been due at the 6.25% rate
25 but for the 1.25% rate imposed on sales tax holiday items under
26 Public Act 102-700. The discount under this Section is not
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1 allowed for the 1.25% portion of taxes paid on aviation fuel
2 that is subject to the revenue use requirements of 49 U.S.C.
3 47107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
4 Section 2d of this Act shall be included in the amount on which
5 such discount is computed. In the case of retailers who report
6 and pay the tax on a transaction by transaction basis, as
7 provided in this Section, such discount shall be taken with
8 each such tax remittance instead of when such retailer files
9 his periodic return, but, beginning with returns due on or
10 after January 1, 2025, the vendor's discount allowed under
11 this Section and the Use Tax Act, including any local tax
12 administered by the Department and reported on the same
13 transaction return, shall not exceed $1,000 per month for all
14 transaction returns filed during the month. The discount
15 allowed under this Section is allowed only for returns that
16 are filed in the manner required by this Act. The Department
17 may disallow the discount for retailers whose certificate of
18 registration is revoked at the time the return is filed, but
19 only if the Department's decision to revoke the certificate of
20 registration has become final.
21 Before October 1, 2000, if the taxpayer's average monthly
22 tax liability to the Department under this Act, the Use Tax
23 Act, the Service Occupation Tax Act, and the Service Use Tax
24 Act, excluding any liability for prepaid sales tax to be
25 remitted in accordance with Section 2d of this Act, was
26 $10,000 or more during the preceding 4 complete calendar
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1 quarters, he shall file a return with the Department each
2 month by the 20th day of the month next following the month
3 during which such tax liability is incurred and shall make
4 payments to the Department on or before the 7th, 15th, 22nd and
5 last day of the month during which such liability is incurred.
6 On and after October 1, 2000, if the taxpayer's average
7 monthly tax liability to the Department under this Act, the
8 Use Tax Act, the Service Occupation Tax Act, and the Service
9 Use Tax Act, excluding any liability for prepaid sales tax to
10 be remitted in accordance with Section 2d of this Act, was
11 $20,000 or more during the preceding 4 complete calendar
12 quarters, he shall file a return with the Department each
13 month by the 20th day of the month next following the month
14 during which such tax liability is incurred and shall make
15 payment to the Department on or before the 7th, 15th, 22nd and
16 last day of the month during which such liability is incurred.
17 If the month during which such tax liability is incurred began
18 prior to January 1, 1985, each payment shall be in an amount
19 equal to 1/4 of the taxpayer's actual liability for the month
20 or an amount set by the Department not to exceed 1/4 of the
21 average monthly liability of the taxpayer to the Department
22 for the preceding 4 complete calendar quarters (excluding the
23 month of highest liability and the month of lowest liability
24 in such 4 quarter period). If the month during which such tax
25 liability is incurred begins on or after January 1, 1985 and
26 prior to January 1, 1987, each payment shall be in an amount
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1 equal to 22.5% of the taxpayer's actual liability for the
2 month or 27.5% of the taxpayer's liability for the same
3 calendar month of the preceding year. If the month during
4 which such tax liability is incurred begins on or after
5 January 1, 1987 and prior to January 1, 1988, each payment
6 shall be in an amount equal to 22.5% of the taxpayer's actual
7 liability for the month or 26.25% of the taxpayer's liability
8 for the same calendar month of the preceding year. If the month
9 during which such tax liability is incurred begins on or after
10 January 1, 1988, and prior to January 1, 1989, or begins on or
11 after January 1, 1996, each payment shall be in an amount equal
12 to 22.5% of the taxpayer's actual liability for the month or
13 25% of the taxpayer's liability for the same calendar month of
14 the preceding year. If the month during which such tax
15 liability is incurred begins on or after January 1, 1989, and
16 prior to January 1, 1996, each payment shall be in an amount
17 equal to 22.5% of the taxpayer's actual liability for the
18 month or 25% of the taxpayer's liability for the same calendar
19 month of the preceding year or 100% of the taxpayer's actual
20 liability for the quarter monthly reporting period. The amount
21 of such quarter monthly payments shall be credited against the
22 final tax liability of the taxpayer's return for that month.
23 Before October 1, 2000, once applicable, the requirement of
24 the making of quarter monthly payments to the Department by
25 taxpayers having an average monthly tax liability of $10,000
26 or more as determined in the manner provided above shall
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1 continue until such taxpayer's average monthly liability to
2 the Department during the preceding 4 complete calendar
3 quarters (excluding the month of highest liability and the
4 month of lowest liability) is less than $9,000, or until such
5 taxpayer's average monthly liability to the Department as
6 computed for each calendar quarter of the 4 preceding complete
7 calendar quarter period is less than $10,000. However, if a
8 taxpayer can show the Department that a substantial change in
9 the taxpayer's business has occurred which causes the taxpayer
10 to anticipate that his average monthly tax liability for the
11 reasonably foreseeable future will fall below the $10,000
12 threshold stated above, then such taxpayer may petition the
13 Department for a change in such taxpayer's reporting status.
14 On and after October 1, 2000, once applicable, the requirement
15 of the making of quarter monthly payments to the Department by
16 taxpayers having an average monthly tax liability of $20,000
17 or more as determined in the manner provided above shall
18 continue until such taxpayer's average monthly liability to
19 the Department during the preceding 4 complete calendar
20 quarters (excluding the month of highest liability and the
21 month of lowest liability) is less than $19,000 or until such
22 taxpayer's average monthly liability to the Department as
23 computed for each calendar quarter of the 4 preceding complete
24 calendar quarter period is less than $20,000. However, if a
25 taxpayer can show the Department that a substantial change in
26 the taxpayer's business has occurred which causes the taxpayer
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1 to anticipate that his average monthly tax liability for the
2 reasonably foreseeable future will fall below the $20,000
3 threshold stated above, then such taxpayer may petition the
4 Department for a change in such taxpayer's reporting status.
5 The Department shall change such taxpayer's reporting status
6 unless it finds that such change is seasonal in nature and not
7 likely to be long term. Quarter monthly payment status shall
8 be determined under this paragraph as if the rate reduction to
9 0% in Public Act 102-700 on food for human consumption that is
10 to be consumed off the premises where it is sold (other than
11 alcoholic beverages, food consisting of or infused with adult
12 use cannabis, soft drinks, and food that has been prepared for
13 immediate consumption) had not occurred. For quarter monthly
14 payments due under this paragraph on or after July 1, 2023 and
15 through June 30, 2024, "25% of the taxpayer's liability for
16 the same calendar month of the preceding year" shall be
17 determined as if the rate reduction to 0% in Public Act 102-700
18 had not occurred. Quarter monthly payment status shall be
19 determined under this paragraph as if the rate reduction to
20 1.25% in Public Act 102-700 on sales tax holiday items had not
21 occurred. For quarter monthly payments due on or after July 1,
22 2023 and through June 30, 2024, "25% of the taxpayer's
23 liability for the same calendar month of the preceding year"
24 shall be determined as if the rate reduction to 1.25% in Public
25 Act 102-700 on sales tax holiday items had not occurred. If any
26 such quarter monthly payment is not paid at the time or in the
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1 amount required by this Section, then the taxpayer shall be
2 liable for penalties and interest on the difference between
3 the minimum amount due as a payment and the amount of such
4 quarter monthly payment actually and timely paid, except
5 insofar as the taxpayer has previously made payments for that
6 month to the Department in excess of the minimum payments
7 previously due as provided in this Section. The Department
8 shall make reasonable rules and regulations to govern the
9 quarter monthly payment amount and quarter monthly payment
10 dates for taxpayers who file on other than a calendar monthly
11 basis.
12 The provisions of this paragraph apply before October 1,
13 2001. Without regard to whether a taxpayer is required to make
14 quarter monthly payments as specified above, any taxpayer who
15 is required by Section 2d of this Act to collect and remit
16 prepaid taxes and has collected prepaid taxes which average in
17 excess of $25,000 per month during the preceding 2 complete
18 calendar quarters, shall file a return with the Department as
19 required by Section 2f and shall make payments to the
20 Department on or before the 7th, 15th, 22nd and last day of the
21 month during which such liability is incurred. If the month
22 during which such tax liability is incurred began prior to
23 September 1, 1985 (the effective date of Public Act 84-221),
24 each payment shall be in an amount not less than 22.5% of the
25 taxpayer's actual liability under Section 2d. If the month
26 during which such tax liability is incurred begins on or after
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1 January 1, 1986, each payment shall be in an amount equal to
2 22.5% of the taxpayer's actual liability for the month or
3 27.5% of the taxpayer's liability for the same calendar month
4 of the preceding calendar year. If the month during which such
5 tax liability is incurred begins on or after January 1, 1987,
6 each payment shall be in an amount equal to 22.5% of the
7 taxpayer's actual liability for the month or 26.25% of the
8 taxpayer's liability for the same calendar month of the
9 preceding year. The amount of such quarter monthly payments
10 shall be credited against the final tax liability of the
11 taxpayer's return for that month filed under this Section or
12 Section 2f, as the case may be. Once applicable, the
13 requirement of the making of quarter monthly payments to the
14 Department pursuant to this paragraph shall continue until
15 such taxpayer's average monthly prepaid tax collections during
16 the preceding 2 complete calendar quarters is $25,000 or less.
17 If any such quarter monthly payment is not paid at the time or
18 in the amount required, the taxpayer shall be liable for
19 penalties and interest on such difference, except insofar as
20 the taxpayer has previously made payments for that month in
21 excess of the minimum payments previously due.
22 The provisions of this paragraph apply on and after
23 October 1, 2001. Without regard to whether a taxpayer is
24 required to make quarter monthly payments as specified above,
25 any taxpayer who is required by Section 2d of this Act to
26 collect and remit prepaid taxes and has collected prepaid
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1 taxes that average in excess of $20,000 per month during the
2 preceding 4 complete calendar quarters shall file a return
3 with the Department as required by Section 2f and shall make
4 payments to the Department on or before the 7th, 15th, 22nd,
5 and last day of the month during which the liability is
6 incurred. Each payment shall be in an amount equal to 22.5% of
7 the taxpayer's actual liability for the month or 25% of the
8 taxpayer's liability for the same calendar month of the
9 preceding year. The amount of the quarter monthly payments
10 shall be credited against the final tax liability of the
11 taxpayer's return for that month filed under this Section or
12 Section 2f, as the case may be. Once applicable, the
13 requirement of the making of quarter monthly payments to the
14 Department pursuant to this paragraph shall continue until the
15 taxpayer's average monthly prepaid tax collections during the
16 preceding 4 complete calendar quarters (excluding the month of
17 highest liability and the month of lowest liability) is less
18 than $19,000 or until such taxpayer's average monthly
19 liability to the Department as computed for each calendar
20 quarter of the 4 preceding complete calendar quarters is less
21 than $20,000. If any such quarter monthly payment is not paid
22 at the time or in the amount required, the taxpayer shall be
23 liable for penalties and interest on such difference, except
24 insofar as the taxpayer has previously made payments for that
25 month in excess of the minimum payments previously due.
26 If any payment provided for in this Section exceeds the
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1 taxpayer's liabilities under this Act, the Use Tax Act, the
2 Service Occupation Tax Act, and the Service Use Tax Act, as
3 shown on an original monthly return, the Department shall, if
4 requested by the taxpayer, issue to the taxpayer a credit
5 memorandum no later than 30 days after the date of payment. The
6 credit evidenced by such credit memorandum may be assigned by
7 the taxpayer to a similar taxpayer under this Act, the Use Tax
8 Act, the Service Occupation Tax Act, or the Service Use Tax
9 Act, in accordance with reasonable rules and regulations to be
10 prescribed by the Department. If no such request is made, the
11 taxpayer may credit such excess payment against tax liability
12 subsequently to be remitted to the Department under this Act,
13 the Use Tax Act, the Service Occupation Tax Act, or the Service
14 Use Tax Act, in accordance with reasonable rules and
15 regulations prescribed by the Department. If the Department
16 subsequently determined that all or any part of the credit
17 taken was not actually due to the taxpayer, the taxpayer's %
18 vendor's discount shall be reduced, if necessary, to reflect
19 the difference between the credit taken and that actually due,
20 and that taxpayer shall be liable for penalties and interest
21 on such difference.
22 If a retailer of motor fuel is entitled to a credit under
23 Section 2d of this Act which exceeds the taxpayer's liability
24 to the Department under this Act for the month for which the
25 taxpayer is filing a return, the Department shall issue the
26 taxpayer a credit memorandum for the excess.
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1 Beginning January 1, 1990, each month the Department shall
2 pay into the Local Government Tax Fund, a special fund in the
3 State treasury which is hereby created, the net revenue
4 realized for the preceding month from the 1% tax imposed under
5 this Act.
6 Beginning January 1, 1990, each month the Department shall
7 pay into the County and Mass Transit District Fund, a special
8 fund in the State treasury which is hereby created, 4% of the
9 net revenue realized for the preceding month from the 6.25%
10 general rate other than aviation fuel sold on or after
11 December 1, 2019. This exception for aviation fuel only
12 applies for so long as the revenue use requirements of 49
13 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
14 Beginning August 1, 2000, each month the Department shall
15 pay into the County and Mass Transit District Fund 20% of the
16 net revenue realized for the preceding month from the 1.25%
17 rate on the selling price of motor fuel and gasohol. If, in any
18 month, the tax on sales tax holiday items, as defined in
19 Section 2-8, is imposed at the rate of 1.25%, then the
20 Department shall pay 20% of the net revenue realized for that
21 month from the 1.25% rate on the selling price of sales tax
22 holiday items into the County and Mass Transit District Fund.
23 Beginning January 1, 1990, each month the Department shall
24 pay into the Local Government Tax Fund 16% of the net revenue
25 realized for the preceding month from the 6.25% general rate
26 on the selling price of tangible personal property other than
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1 aviation fuel sold on or after December 1, 2019. This
2 exception for aviation fuel only applies for so long as the
3 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
4 47133 are binding on the State.
5 For aviation fuel sold on or after December 1, 2019, each
6 month the Department shall pay into the State Aviation Program
7 Fund 20% of the net revenue realized for the preceding month
8 from the 6.25% general rate on the selling price of aviation
9 fuel, less an amount estimated by the Department to be
10 required for refunds of the 20% portion of the tax on aviation
11 fuel under this Act, which amount shall be deposited into the
12 Aviation Fuel Sales Tax Refund Fund. The Department shall only
13 pay moneys into the State Aviation Program Fund and the
14 Aviation Fuel Sales Tax Refund Fund under this Act for so long
15 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
16 U.S.C. 47133 are binding on the State.
17 Beginning August 1, 2000, each month the Department shall
18 pay into the Local Government Tax Fund 80% of the net revenue
19 realized for the preceding month from the 1.25% rate on the
20 selling price of motor fuel and gasohol. If, in any month, the
21 tax on sales tax holiday items, as defined in Section 2-8, is
22 imposed at the rate of 1.25%, then the Department shall pay 80%
23 of the net revenue realized for that month from the 1.25% rate
24 on the selling price of sales tax holiday items into the Local
25 Government Tax Fund.
26 Beginning October 1, 2009, each month the Department shall
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1 pay into the Capital Projects Fund an amount that is equal to
2 an amount estimated by the Department to represent 80% of the
3 net revenue realized for the preceding month from the sale of
4 candy, grooming and hygiene products, and soft drinks that had
5 been taxed at a rate of 1% prior to September 1, 2009 but that
6 are now taxed at 6.25%.
7 Beginning July 1, 2011, each month the Department shall
8 pay into the Clean Air Act Permit Fund 80% of the net revenue
9 realized for the preceding month from the 6.25% general rate
10 on the selling price of sorbents used in Illinois in the
11 process of sorbent injection as used to comply with the
12 Environmental Protection Act or the federal Clean Air Act, but
13 the total payment into the Clean Air Act Permit Fund under this
14 Act and the Use Tax Act shall not exceed $2,000,000 in any
15 fiscal year.
16 Beginning July 1, 2013, each month the Department shall
17 pay into the Underground Storage Tank Fund from the proceeds
18 collected under this Act, the Use Tax Act, the Service Use Tax
19 Act, and the Service Occupation Tax Act an amount equal to the
20 average monthly deficit in the Underground Storage Tank Fund
21 during the prior year, as certified annually by the Illinois
22 Environmental Protection Agency, but the total payment into
23 the Underground Storage Tank Fund under this Act, the Use Tax
24 Act, the Service Use Tax Act, and the Service Occupation Tax
25 Act shall not exceed $18,000,000 in any State fiscal year. As
26 used in this paragraph, the "average monthly deficit" shall be
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1 equal to the difference between the average monthly claims for
2 payment by the fund and the average monthly revenues deposited
3 into the fund, excluding payments made pursuant to this
4 paragraph.
5 Beginning July 1, 2015, of the remainder of the moneys
6 received by the Department under the Use Tax Act, the Service
7 Use Tax Act, the Service Occupation Tax Act, and this Act, each
8 month the Department shall deposit $500,000 into the State
9 Crime Laboratory Fund.
10 Of the remainder of the moneys received by the Department
11 pursuant to this Act, (a) 1.75% thereof shall be paid into the
12 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
13 and after July 1, 1989, 3.8% thereof shall be paid into the
14 Build Illinois Fund; provided, however, that if in any fiscal
15 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
16 may be, of the moneys received by the Department and required
17 to be paid into the Build Illinois Fund pursuant to this Act,
18 Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
19 Act, and Section 9 of the Service Occupation Tax Act, such Acts
20 being hereinafter called the "Tax Acts" and such aggregate of
21 2.2% or 3.8%, as the case may be, of moneys being hereinafter
22 called the "Tax Act Amount", and (2) the amount transferred to
23 the Build Illinois Fund from the State and Local Sales Tax
24 Reform Fund shall be less than the Annual Specified Amount (as
25 hereinafter defined), an amount equal to the difference shall
26 be immediately paid into the Build Illinois Fund from other
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1 moneys received by the Department pursuant to the Tax Acts;
2 the "Annual Specified Amount" means the amounts specified
3 below for fiscal years 1986 through 1993:
4Fiscal YearAnnual Specified Amount51986$54,800,00061987$76,650,00071988$80,480,00081989$88,510,00091990$115,330,000101991$145,470,000111992$182,730,000121993$206,520,000; 4 Fiscal Year Annual Specified Amount 5 1986 $54,800,000 6 1987 $76,650,000 7 1988 $80,480,000 8 1989 $88,510,000 9 1990 $115,330,000 10 1991 $145,470,000 11 1992 $182,730,000 12 1993 $206,520,000;
4 Fiscal Year Annual Specified Amount
5 1986 $54,800,000
6 1987 $76,650,000
7 1988 $80,480,000
8 1989 $88,510,000
9 1990 $115,330,000
10 1991 $145,470,000
11 1992 $182,730,000
12 1993 $206,520,000;
13 and means the Certified Annual Debt Service Requirement (as
14 defined in Section 13 of the Build Illinois Bond Act) or the
15 Tax Act Amount, whichever is greater, for fiscal year 1994 and
16 each fiscal year thereafter; and further provided, that if on
17 the last business day of any month the sum of (1) the Tax Act
18 Amount required to be deposited into the Build Illinois Bond
19 Account in the Build Illinois Fund during such month and (2)
20 the amount transferred to the Build Illinois Fund from the
21 State and Local Sales Tax Reform Fund shall have been less than
22 1/12 of the Annual Specified Amount, an amount equal to the
23 difference shall be immediately paid into the Build Illinois
24 Fund from other moneys received by the Department pursuant to
25 the Tax Acts; and, further provided, that in no event shall the
26 payments required under the preceding proviso result in
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4 Fiscal Year Annual Specified Amount
5 1986 $54,800,000
6 1987 $76,650,000
7 1988 $80,480,000
8 1989 $88,510,000
9 1990 $115,330,000
10 1991 $145,470,000
11 1992 $182,730,000
12 1993 $206,520,000;
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1 aggregate payments into the Build Illinois Fund pursuant to
2 this clause (b) for any fiscal year in excess of the greater of
3 (i) the Tax Act Amount or (ii) the Annual Specified Amount for
4 such fiscal year. The amounts payable into the Build Illinois
5 Fund under clause (b) of the first sentence in this paragraph
6 shall be payable only until such time as the aggregate amount
7 on deposit under each trust indenture securing Bonds issued
8 and outstanding pursuant to the Build Illinois Bond Act is
9 sufficient, taking into account any future investment income,
10 to fully provide, in accordance with such indenture, for the
11 defeasance of or the payment of the principal of, premium, if
12 any, and interest on the Bonds secured by such indenture and on
13 any Bonds expected to be issued thereafter and all fees and
14 costs payable with respect thereto, all as certified by the
15 Director of the Bureau of the Budget (now Governor's Office of
16 Management and Budget). If on the last business day of any
17 month in which Bonds are outstanding pursuant to the Build
18 Illinois Bond Act, the aggregate of moneys deposited in the
19 Build Illinois Bond Account in the Build Illinois Fund in such
20 month shall be less than the amount required to be transferred
21 in such month from the Build Illinois Bond Account to the Build
22 Illinois Bond Retirement and Interest Fund pursuant to Section
23 13 of the Build Illinois Bond Act, an amount equal to such
24 deficiency shall be immediately paid from other moneys
25 received by the Department pursuant to the Tax Acts to the
26 Build Illinois Fund; provided, however, that any amounts paid
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1 to the Build Illinois Fund in any fiscal year pursuant to this
2 sentence shall be deemed to constitute payments pursuant to
3 clause (b) of the first sentence of this paragraph and shall
4 reduce the amount otherwise payable for such fiscal year
5 pursuant to that clause (b). The moneys received by the
6 Department pursuant to this Act and required to be deposited
7 into the Build Illinois Fund are subject to the pledge, claim
8 and charge set forth in Section 12 of the Build Illinois Bond
9 Act.
10 Subject to payment of amounts into the Build Illinois Fund
11 as provided in the preceding paragraph or in any amendment
12 thereto hereafter enacted, the following specified monthly
13 installment of the amount requested in the certificate of the
14 Chairman of the Metropolitan Pier and Exposition Authority
15 provided under Section 8.25f of the State Finance Act, but not
16 in excess of sums designated as "Total Deposit", shall be
17 deposited in the aggregate from collections under Section 9 of
18 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
19 9 of the Service Occupation Tax Act, and Section 3 of the
20 Retailers' Occupation Tax Act into the McCormick Place
21 Expansion Project Fund in the specified fiscal years.
22Fiscal YearTotal Deposit231993 $0241994 53,000,000251995 58,000,000261996 61,000,000 22 Fiscal Year Total Deposit 23 1993 $0 24 1994 53,000,000 25 1995 58,000,000 26 1996 61,000,000
22 Fiscal Year Total Deposit
23 1993 $0
24 1994 53,000,000
25 1995 58,000,000
26 1996 61,000,000
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22 Fiscal Year Total Deposit
23 1993 $0
24 1994 53,000,000
25 1995 58,000,000
26 1996 61,000,000
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11997 64,000,00021998 68,000,00031999 71,000,00042000 75,000,00052001 80,000,00062002 93,000,00072003 99,000,00082004103,000,00092005108,000,000102006113,000,000112007119,000,000122008126,000,000132009132,000,000142010139,000,000152011146,000,000162012153,000,000172013161,000,000182014170,000,000192015179,000,000202016189,000,000212017199,000,000222018210,000,000232019221,000,000242020233,000,000252021300,000,000262022300,000,000 1 1997 64,000,000 2 1998 68,000,000 3 1999 71,000,000 4 2000 75,000,000 5 2001 80,000,000 6 2002 93,000,000 7 2003 99,000,000 8 2004 103,000,000 9 2005 108,000,000 10 2006 113,000,000 11 2007 119,000,000 12 2008 126,000,000 13 2009 132,000,000 14 2010 139,000,000 15 2011 146,000,000 16 2012 153,000,000 17 2013 161,000,000 18 2014 170,000,000 19 2015 179,000,000 20 2016 189,000,000 21 2017 199,000,000 22 2018 210,000,000 23 2019 221,000,000 24 2020 233,000,000 25 2021 300,000,000 26 2022 300,000,000
1 1997 64,000,000
2 1998 68,000,000
3 1999 71,000,000
4 2000 75,000,000
5 2001 80,000,000
6 2002 93,000,000
7 2003 99,000,000
8 2004 103,000,000
9 2005 108,000,000
10 2006 113,000,000
11 2007 119,000,000
12 2008 126,000,000
13 2009 132,000,000
14 2010 139,000,000
15 2011 146,000,000
16 2012 153,000,000
17 2013 161,000,000
18 2014 170,000,000
19 2015 179,000,000
20 2016 189,000,000
21 2017 199,000,000
22 2018 210,000,000
23 2019 221,000,000
24 2020 233,000,000
25 2021 300,000,000
26 2022 300,000,000
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1 1997 64,000,000
2 1998 68,000,000
3 1999 71,000,000
4 2000 75,000,000
5 2001 80,000,000
6 2002 93,000,000
7 2003 99,000,000
8 2004 103,000,000
9 2005 108,000,000
10 2006 113,000,000
11 2007 119,000,000
12 2008 126,000,000
13 2009 132,000,000
14 2010 139,000,000
15 2011 146,000,000
16 2012 153,000,000
17 2013 161,000,000
18 2014 170,000,000
19 2015 179,000,000
20 2016 189,000,000
21 2017 199,000,000
22 2018 210,000,000
23 2019 221,000,000
24 2020 233,000,000
25 2021 300,000,000
26 2022 300,000,000
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12023300,000,00022024 300,000,00032025 300,000,00042026 300,000,00052027 375,000,00062028 375,000,00072029 375,000,00082030 375,000,00092031 375,000,000102032 375,000,000112033375,000,000122034375,000,000132035375,000,000142036450,000,00015and 16each fiscal year 17thereafter that bonds 18are outstanding under 19Section 13.2 of the 20Metropolitan Pier and 21Exposition Authority Act, 22but not after fiscal year 2060. 1 2023 300,000,000 2 2024 300,000,000 3 2025 300,000,000 4 2026 300,000,000 5 2027 375,000,000 6 2028 375,000,000 7 2029 375,000,000 8 2030 375,000,000 9 2031 375,000,000 10 2032 375,000,000 11 2033 375,000,000 12 2034 375,000,000 13 2035 375,000,000 14 2036 450,000,000 15 and 16 each fiscal year 17 thereafter that bonds 18 are outstanding under 19 Section 13.2 of the 20 Metropolitan Pier and 21 Exposition Authority Act, 22 but not after fiscal year 2060.
1 2023 300,000,000
2 2024 300,000,000
3 2025 300,000,000
4 2026 300,000,000
5 2027 375,000,000
6 2028 375,000,000
7 2029 375,000,000
8 2030 375,000,000
9 2031 375,000,000
10 2032 375,000,000
11 2033 375,000,000
12 2034 375,000,000
13 2035 375,000,000
14 2036 450,000,000
15 and
16 each fiscal year
17 thereafter that bonds
18 are outstanding under
19 Section 13.2 of the
20 Metropolitan Pier and
21 Exposition Authority Act,
22 but not after fiscal year 2060.
23 Beginning July 20, 1993 and in each month of each fiscal
24 year thereafter, one-eighth of the amount requested in the
25 certificate of the Chairman of the Metropolitan Pier and
26 Exposition Authority for that fiscal year, less the amount
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1 2023 300,000,000
2 2024 300,000,000
3 2025 300,000,000
4 2026 300,000,000
5 2027 375,000,000
6 2028 375,000,000
7 2029 375,000,000
8 2030 375,000,000
9 2031 375,000,000
10 2032 375,000,000
11 2033 375,000,000
12 2034 375,000,000
13 2035 375,000,000
14 2036 450,000,000
15 and
16 each fiscal year
17 thereafter that bonds
18 are outstanding under
19 Section 13.2 of the
20 Metropolitan Pier and
21 Exposition Authority Act,
22 but not after fiscal year 2060.
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1 deposited into the McCormick Place Expansion Project Fund by
2 the State Treasurer in the respective month under subsection
3 (g) of Section 13 of the Metropolitan Pier and Exposition
4 Authority Act, plus cumulative deficiencies in the deposits
5 required under this Section for previous months and years,
6 shall be deposited into the McCormick Place Expansion Project
7 Fund, until the full amount requested for the fiscal year, but
8 not in excess of the amount specified above as "Total
9 Deposit", has been deposited.
10 Subject to payment of amounts into the Capital Projects
11 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
12 and the McCormick Place Expansion Project Fund pursuant to the
13 preceding paragraphs or in any amendments thereto hereafter
14 enacted, for aviation fuel sold on or after December 1, 2019,
15 the Department shall each month deposit into the Aviation Fuel
16 Sales Tax Refund Fund an amount estimated by the Department to
17 be required for refunds of the 80% portion of the tax on
18 aviation fuel under this Act. The Department shall only
19 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
20 under this paragraph for so long as the revenue use
21 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
22 binding on the State.
23 Subject to payment of amounts into the Build Illinois Fund
24 and the McCormick Place Expansion Project Fund pursuant to the
25 preceding paragraphs or in any amendments thereto hereafter
26 enacted, beginning July 1, 1993 and ending on September 30,
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1 2013, the Department shall each month pay into the Illinois
2 Tax Increment Fund 0.27% of 80% of the net revenue realized for
3 the preceding month from the 6.25% general rate on the selling
4 price of tangible personal property.
5 Subject to payment of amounts into the Build Illinois
6 Fund, the McCormick Place Expansion Project Fund, and the
7 Illinois Tax Increment Fund pursuant to the preceding
8 paragraphs or in any amendments to this Section hereafter
9 enacted, beginning on the first day of the first calendar
10 month to occur on or after August 26, 2014 (the effective date
11 of Public Act 98-1098), each month, from the collections made
12 under Section 9 of the Use Tax Act, Section 9 of the Service
13 Use Tax Act, Section 9 of the Service Occupation Tax Act, and
14 Section 3 of the Retailers' Occupation Tax Act, the Department
15 shall pay into the Tax Compliance and Administration Fund, to
16 be used, subject to appropriation, to fund additional auditors
17 and compliance personnel at the Department of Revenue, an
18 amount equal to 1/12 of 5% of 80% of the cash receipts
19 collected during the preceding fiscal year by the Audit Bureau
20 of the Department under the Use Tax Act, the Service Use Tax
21 Act, the Service Occupation Tax Act, the Retailers' Occupation
22 Tax Act, and associated local occupation and use taxes
23 administered by the Department.
24 Subject to payments of amounts into the Build Illinois
25 Fund, the McCormick Place Expansion Project Fund, the Illinois
26 Tax Increment Fund, the Energy Infrastructure Fund, and the
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1 Tax Compliance and Administration Fund as provided in this
2 Section, beginning on July 1, 2018 the Department shall pay
3 each month into the Downstate Public Transportation Fund the
4 moneys required to be so paid under Section 2-3 of the
5 Downstate Public Transportation Act.
6 Subject to successful execution and delivery of a
7 public-private agreement between the public agency and private
8 entity and completion of the civic build, beginning on July 1,
9 2023, of the remainder of the moneys received by the
10 Department under the Use Tax Act, the Service Use Tax Act, the
11 Service Occupation Tax Act, and this Act, the Department shall
12 deposit the following specified deposits in the aggregate from
13 collections under the Use Tax Act, the Service Use Tax Act, the
14 Service Occupation Tax Act, and the Retailers' Occupation Tax
15 Act, as required under Section 8.25g of the State Finance Act
16 for distribution consistent with the Public-Private
17 Partnership for Civic and Transit Infrastructure Project Act.
18 The moneys received by the Department pursuant to this Act and
19 required to be deposited into the Civic and Transit
20 Infrastructure Fund are subject to the pledge, claim and
21 charge set forth in Section 25-55 of the Public-Private
22 Partnership for Civic and Transit Infrastructure Project Act.
23 As used in this paragraph, "civic build", "private entity",
24 "public-private agreement", and "public agency" have the
25 meanings provided in Section 25-10 of the Public-Private
26 Partnership for Civic and Transit Infrastructure Project Act.
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1 Fiscal Year.............................Total Deposit
2 2024.....................................$200,000,000
3 2025....................................$206,000,000
4 2026....................................$212,200,000
5 2027....................................$218,500,000
6 2028....................................$225,100,000
7 2029....................................$288,700,000
8 2030....................................$298,900,000
9 2031....................................$309,300,000
10 2032....................................$320,100,000
11 2033....................................$331,200,000
12 2034....................................$341,200,000
13 2035....................................$351,400,000
14 2036....................................$361,900,000
15 2037....................................$372,800,000
16 2038....................................$384,000,000
17 2039....................................$395,500,000
18 2040....................................$407,400,000
19 2041....................................$419,600,000
20 2042....................................$432,200,000
21 2043....................................$445,100,000
22 Beginning July 1, 2021 and until July 1, 2022, subject to
23 the payment of amounts into the County and Mass Transit
24 District Fund, the Local Government Tax Fund, the Build
25 Illinois Fund, the McCormick Place Expansion Project Fund, the
26 Illinois Tax Increment Fund, and the Tax Compliance and
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1 Administration Fund as provided in this Section, the
2 Department shall pay each month into the Road Fund the amount
3 estimated to represent 16% of the net revenue realized from
4 the taxes imposed on motor fuel and gasohol. Beginning July 1,
5 2022 and until July 1, 2023, subject to the payment of amounts
6 into the County and Mass Transit District Fund, the Local
7 Government Tax Fund, the Build Illinois Fund, the McCormick
8 Place Expansion Project Fund, the Illinois Tax Increment Fund,
9 and the Tax Compliance and Administration Fund as provided in
10 this Section, the Department shall pay each month into the
11 Road Fund the amount estimated to represent 32% of the net
12 revenue realized from the taxes imposed on motor fuel and
13 gasohol. Beginning July 1, 2023 and until July 1, 2024,
14 subject to the payment of amounts into the County and Mass
15 Transit District Fund, the Local Government Tax Fund, the
16 Build Illinois Fund, the McCormick Place Expansion Project
17 Fund, the Illinois Tax Increment Fund, and the Tax Compliance
18 and Administration Fund as provided in this Section, the
19 Department shall pay each month into the Road Fund the amount
20 estimated to represent 48% of the net revenue realized from
21 the taxes imposed on motor fuel and gasohol. Beginning July 1,
22 2024 and until July 1, 2025, subject to the payment of amounts
23 into the County and Mass Transit District Fund, the Local
24 Government Tax Fund, the Build Illinois Fund, the McCormick
25 Place Expansion Project Fund, the Illinois Tax Increment Fund,
26 and the Tax Compliance and Administration Fund as provided in
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1 this Section, the Department shall pay each month into the
2 Road Fund the amount estimated to represent 64% of the net
3 revenue realized from the taxes imposed on motor fuel and
4 gasohol. Beginning on July 1, 2025, subject to the payment of
5 amounts into the County and Mass Transit District Fund, the
6 Local Government Tax Fund, the Build Illinois Fund, the
7 McCormick Place Expansion Project Fund, the Illinois Tax
8 Increment Fund, and the Tax Compliance and Administration Fund
9 as provided in this Section, the Department shall pay each
10 month into the Road Fund the amount estimated to represent 80%
11 of the net revenue realized from the taxes imposed on motor
12 fuel and gasohol. As used in this paragraph "motor fuel" has
13 the meaning given to that term in Section 1.1 of the Motor Fuel
14 Tax Law, and "gasohol" has the meaning given to that term in
15 Section 3-40 of the Use Tax Act.
16 Of the remainder of the moneys received by the Department
17 pursuant to this Act, 75% thereof shall be paid into the State
18 treasury and 25% shall be reserved in a special account and
19 used only for the transfer to the Common School Fund as part of
20 the monthly transfer from the General Revenue Fund in
21 accordance with Section 8a of the State Finance Act.
22 The Department may, upon separate written notice to a
23 taxpayer, require the taxpayer to prepare and file with the
24 Department on a form prescribed by the Department within not
25 less than 60 days after receipt of the notice an annual
26 information return for the tax year specified in the notice.
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1 Such annual return to the Department shall include a statement
2 of gross receipts as shown by the retailer's last federal
3 income tax return. If the total receipts of the business as
4 reported in the federal income tax return do not agree with the
5 gross receipts reported to the Department of Revenue for the
6 same period, the retailer shall attach to his annual return a
7 schedule showing a reconciliation of the 2 amounts and the
8 reasons for the difference. The retailer's annual return to
9 the Department shall also disclose the cost of goods sold by
10 the retailer during the year covered by such return, opening
11 and closing inventories of such goods for such year, costs of
12 goods used from stock or taken from stock and given away by the
13 retailer during such year, payroll information of the
14 retailer's business during such year and any additional
15 reasonable information which the Department deems would be
16 helpful in determining the accuracy of the monthly, quarterly,
17 or annual returns filed by such retailer as provided for in
18 this Section.
19 If the annual information return required by this Section
20 is not filed when and as required, the taxpayer shall be liable
21 as follows:
22 (i) Until January 1, 1994, the taxpayer shall be
23 liable for a penalty equal to 1/6 of 1% of the tax due from
24 such taxpayer under this Act during the period to be
25 covered by the annual return for each month or fraction of
26 a month until such return is filed as required, the
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1 penalty to be assessed and collected in the same manner as
2 any other penalty provided for in this Act.
3 (ii) On and after January 1, 1994, the taxpayer shall
4 be liable for a penalty as described in Section 3-4 of the
5 Uniform Penalty and Interest Act.
6 The chief executive officer, proprietor, owner, or highest
7 ranking manager shall sign the annual return to certify the
8 accuracy of the information contained therein. Any person who
9 willfully signs the annual return containing false or
10 inaccurate information shall be guilty of perjury and punished
11 accordingly. The annual return form prescribed by the
12 Department shall include a warning that the person signing the
13 return may be liable for perjury.
14 The provisions of this Section concerning the filing of an
15 annual information return do not apply to a retailer who is not
16 required to file an income tax return with the United States
17 Government.
18 As soon as possible after the first day of each month, upon
19 certification of the Department of Revenue, the Comptroller
20 shall order transferred and the Treasurer shall transfer from
21 the General Revenue Fund to the Motor Fuel Tax Fund an amount
22 equal to 1.7% of 80% of the net revenue realized under this Act
23 for the second preceding month. Beginning April 1, 2000, this
24 transfer is no longer required and shall not be made.
25 Net revenue realized for a month shall be the revenue
26 collected by the State pursuant to this Act, less the amount
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1 paid out during that month as refunds to taxpayers for
2 overpayment of liability.
3 For greater simplicity of administration, manufacturers,
4 importers and wholesalers whose products are sold at retail in
5 Illinois by numerous retailers, and who wish to do so, may
6 assume the responsibility for accounting and paying to the
7 Department all tax accruing under this Act with respect to
8 such sales, if the retailers who are affected do not make
9 written objection to the Department to this arrangement.
10 Any person who promotes, organizes, or provides retail
11 selling space for concessionaires or other types of sellers at
12 the Illinois State Fair, DuQuoin State Fair, county fairs,
13 local fairs, art shows, flea markets, and similar exhibitions
14 or events, including any transient merchant as defined by
15 Section 2 of the Transient Merchant Act of 1987, is required to
16 file a report with the Department providing the name of the
17 merchant's business, the name of the person or persons engaged
18 in merchant's business, the permanent address and Illinois
19 Retailers Occupation Tax Registration Number of the merchant,
20 the dates and location of the event, and other reasonable
21 information that the Department may require. The report must
22 be filed not later than the 20th day of the month next
23 following the month during which the event with retail sales
24 was held. Any person who fails to file a report required by
25 this Section commits a business offense and is subject to a
26 fine not to exceed $250.
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1 Any person engaged in the business of selling tangible
2 personal property at retail as a concessionaire or other type
3 of seller at the Illinois State Fair, county fairs, art shows,
4 flea markets, and similar exhibitions or events, or any
5 transient merchants, as defined by Section 2 of the Transient
6 Merchant Act of 1987, may be required to make a daily report of
7 the amount of such sales to the Department and to make a daily
8 payment of the full amount of tax due. The Department shall
9 impose this requirement when it finds that there is a
10 significant risk of loss of revenue to the State at such an
11 exhibition or event. Such a finding shall be based on evidence
12 that a substantial number of concessionaires or other sellers
13 who are not residents of Illinois will be engaging in the
14 business of selling tangible personal property at retail at
15 the exhibition or event, or other evidence of a significant
16 risk of loss of revenue to the State. The Department shall
17 notify concessionaires and other sellers affected by the
18 imposition of this requirement. In the absence of notification
19 by the Department, the concessionaires and other sellers shall
20 file their returns as otherwise required in this Section.
21 (Source: P.A. 102-634, eff. 8-27-21; 102-700, Article 60,
22 Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
23 65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
24 1-1-23; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-363,
25 eff. 7-28-23; 103-592, Article 75, Section 75-20, eff. 1-1-25;
26 103-592, Article 110, Section 110-20, eff. 6-7-24; 103-605,
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1 eff. 7-1-24; revised 10-16-24.)
2 Section 45. The Tobacco Products Tax Act of 1995 is
3 amended by changing Section 10-20 as follows:
4 (35 ILCS 143/10-20)
5 Sec. 10-20. Distributor's licenses. It shall be unlawful
6 for any person to engage in business as a distributor of
7 tobacco products within the meaning of this Act without first
8 having obtained a license to do so from the Department.
9 Application for that license shall be made to the Department
10 in a form prescribed and furnished by the Department. Each
11 applicant for a license shall furnish to the Department on a
12 form, signed and verified by the applicant, the following
13 information:
14 (1) The name of the applicant.
15 (2) The address of the location at which the applicant
16 proposes to engage in business as a distributor of tobacco
17 products.
18 (3) Other information the Department may reasonably
19 require.
20 Each distributor, except for a distributor who is applying
21 for a distributor's license under this Act for the first time
22 or a distributor who, in the preceding year, had less than
23 $50,000 of tax liability, shall also file with the Department
24 a bond in an amount not to exceed (i) 3 times the amount of the
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1 distributor's average monthly tax liability or (ii) $50,000,
2 whichever amount is lower, on a form to be approved by the
3 Department. The Department shall fix the amount of the bond
4 for each applicant, taking into consideration the amount of
5 money expected to become due from the applicant under this
6 Act. The amount of bond required by the Department shall be an
7 amount that, in its opinion, will protect the State of
8 Illinois against failure to pay the amount that may become due
9 from the applicant under this Act. Except as otherwise
10 provided in this Section, the bond, a reissue, or a substitute
11 shall be kept in full force and effect during the entire period
12 covered by the license. A separate application for license
13 shall be made, and bond filed, for each place of business at
14 which a person who is required to procure a distributor's
15 license proposes to engage in business as a distributor under
16 this Act.
17 The Department, upon receipt of an application and bond,
18 if required, in proper form, shall issue to the applicant a
19 license, in a form prescribed by the Department, which shall
20 permit the applicant to whom it is issued to engage in business
21 as a distributor at the place shown on his or her application.
22 The license shall be issued by the Department without charge
23 or cost to the applicant. No license issued under this Act is
24 transferable or assignable. The license shall be conspicuously
25 displayed in the place of business conducted by the licensee
26 under the license.
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1 Licenses issued by the Department under this Act shall be
2 valid for a period not to exceed one year after issuance unless
3 sooner revoked, canceled, or suspended as provided in this
4 Act.
5 No license shall be issued to any person who is in default
6 to the State of Illinois for moneys due under this Act or any
7 other tax Act administered by the Department.
8 The Department shall discharge any surety and shall
9 release and return any bond provided to it by a taxpayer under
10 this Section within 90 days after:
11 (1) the taxpayer becomes a prior continuous compliance
12 taxpayer; or
13 (2) the taxpayer has ceased to collect receipts on
14 which the taxpayer is required to remit the tax under this
15 Act to the Department, has filed a final tax return, and
16 has paid to the Department an amount sufficient to
17 discharge his remaining tax liability as determined by the
18 Department under this Act.
19 For the purposes of item (2), the Department shall make a
20 final determination of the taxpayer's outstanding tax
21 liability as expeditiously as possible after the taxpayer's
22 final tax return under this Act has been filed. If the
23 Department will be unable to make such a final determination
24 within 45 days after receiving the taxpayer's final tax
25 return, then the Department shall notify the taxpayer within
26 that 45-day period stating the reasons why it is unable to make
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1 the final determination within that 45-day period.
2 The Department may, in its discretion, upon application,
3 authorize the payment of the tax imposed under Section 10-10
4 by any distributor or manufacturer not otherwise subject to
5 the tax imposed under this Act who, to the satisfaction of the
6 Department, furnishes adequate security to ensure payment of
7 the tax. The distributor or manufacturer shall be issued,
8 without charge, a license to remit the tax. When so
9 authorized, it shall be the duty of the distributor or
10 manufacturer to remit the tax imposed upon the wholesale price
11 of tobacco products sold or otherwise disposed of to retailers
12 or consumers located in this State, in the same manner and
13 subject to the same requirements as any other distributor or
14 manufacturer licensed under this Act.
15 The Department may revoke, suspend, or cancel the license
16 of a distributor of roll-your-own tobacco (as that term is
17 used in Section 10 of the Tobacco Product Manufacturers'
18 Escrow Act) under this Act if the tobacco product
19 manufacturer, as defined in Section 10 of the Tobacco Product
20 Manufacturers' Escrow Act, that made or sold the roll-your-own
21 tobacco has failed to become a participating manufacturer, as
22 defined in subdivision (a)(1) of Section 15 of the Tobacco
23 Product Manufacturers' Escrow Act, or has failed to create a
24 qualified escrow fund for any roll-your-own tobacco
25 manufactured by the tobacco product manufacturer and sold in
26 this State or otherwise failed to bring itself into compliance
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1 with subdivision (a)(2) of Section 15 of the Tobacco Product
2 Manufacturers' Escrow Act.
3 Any applicant applying for a distributor's license after
4 the applicant's distributor's license has been revoked by the
5 Department shall also file a bond with the Department in an
6 amount equal to 3 times the amount of the applicant's average
7 monthly tax liability under this Act, as that average monthly
8 tax liability was calculated immediately prior to the
9 revocation of the applicant's distributor's license.
10 Any person aggrieved by any decision of the Department
11 under this Section may, within 20 days after notice of that
12 decision, protest and request a hearing, whereupon the
13 Department must give notice to that person of the time and
14 place fixed for the hearing and must hold a hearing in
15 conformity with the provisions of this Act and then issue its
16 final administrative decision in the matter to that person. In
17 the absence of such a protest within 20 days, the Department's
18 decision becomes final without any further determination being
19 made or notice given.
20 (Source: P.A. 103-1001, eff. 8-9-24.)
21 Section 60. The Illinois Municipal Code is amended by
22 changing Sections 8-11-1.1, 8-11-1.3, 8-11-1.4, and 8-11-1.5
23 as follows:
24 (65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1)
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1 Sec. 8-11-1.1. Non-home rule municipalities; imposition of
2 taxes.
3 (a) The corporate authorities of a non-home rule
4 municipality may impose by ordinance or resolution the taxes
5 authorized in Sections 8-11-1.3, 8-11-1.4 and 8-11-1.5 of this
6 Act.
7 (b) (Blank).
8 (c) Until January 1, 1992, an ordinance or resolution
9 imposing the tax of not more than 1% hereunder or
10 discontinuing the same shall be adopted and a certified copy
11 thereof, together with a certification that the ordinance or
12 resolution received referendum approval in the case of the
13 imposition of such tax, filed with the Department of Revenue,
14 on or before the first day of June, whereupon the Department
15 shall proceed to administer and enforce the additional tax or
16 to discontinue the tax, as the case may be, as of the first day
17 of September next following such adoption and filing.
18 Beginning January 1, 1992 and through December 31, 1992,
19 an ordinance or resolution imposing or discontinuing the tax
20 hereunder shall be adopted and a certified copy thereof filed
21 with the Department on or before the first day of July,
22 whereupon the Department shall proceed to administer and
23 enforce this Section as of the first day of October next
24 following such adoption and filing.
25 Beginning January 1, 1993, and through September 30, 2002,
26 an ordinance or resolution imposing or discontinuing the tax
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1 hereunder shall be adopted and a certified copy thereof filed
2 with the Department on or before the first day of October,
3 whereupon the Department shall proceed to administer and
4 enforce this Section as of the first day of January next
5 following such adoption and filing.
6 Beginning October 1, 2002, and through December 31, 2013,
7 an ordinance or resolution imposing or discontinuing the tax
8 under this Section or effecting a change in the rate of tax
9 must either (i) be adopted and a certified copy of the
10 ordinance or resolution filed with the Department on or before
11 the first day of April, whereupon the Department shall proceed
12 to administer and enforce this Section as of the first day of
13 July next following the adoption and filing; or (ii) be
14 adopted and a certified copy of the ordinance or resolution
15 filed with the Department on or before the first day of
16 October, whereupon the Department shall proceed to administer
17 and enforce this Section as of the first day of January next
18 following the adoption and filing.
19 If Beginning January 1, 2014, if an ordinance or
20 resolution imposing the tax under this Section, discontinuing
21 the tax under this Section, or effecting a change in the rate
22 of tax under this Section is adopted, a certified copy thereof
23 shall be filed with the Department of Revenue, either (i) on or
24 before the first day of April May, whereupon the Department
25 shall proceed to administer and enforce this Section as of the
26 first day of July next following the adoption and filing; or
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1 (ii) on or before the first day of October, whereupon the
2 Department shall proceed to administer and enforce this
3 Section as of the first day of January next following the
4 adoption and filing.
5 Notwithstanding any provision in this Section to the
6 contrary, if, in a non-home rule municipality with more than
7 150,000 but fewer than 200,000 inhabitants, as determined by
8 the last preceding federal decennial census, an ordinance or
9 resolution under this Section imposes or discontinues a tax or
10 changes the tax rate as of July 1, 2007, then that ordinance or
11 resolution, together with a certification that the ordinance
12 or resolution received referendum approval in the case of the
13 imposition of the tax, must be adopted and a certified copy of
14 that ordinance or resolution must be filed with the Department
15 on or before May 15, 2007, whereupon the Department shall
16 proceed to administer and enforce this Section as of July 1,
17 2007.
18 Notwithstanding any provision in this Section to the
19 contrary, if, in a non-home rule municipality with more than
20 6,500 but fewer than 7,000 inhabitants, as determined by the
21 last preceding federal decennial census, an ordinance or
22 resolution under this Section imposes or discontinues a tax or
23 changes the tax rate on or before May 20, 2009, then that
24 ordinance or resolution, together with a certification that
25 the ordinance or resolution received referendum approval in
26 the case of the imposition of the tax, must be adopted and a
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1 certified copy of that ordinance or resolution must be filed
2 with the Department on or before May 20, 2009, whereupon the
3 Department shall proceed to administer and enforce this
4 Section as of July 1, 2009.
5 A non-home rule municipality may file a certified copy of
6 an ordinance or resolution with the Department of Revenue, as
7 required under this Section, only after October 2, 2000.
8 The tax authorized by this Section may not be more than 1%
9 and may be imposed only in 1/4% increments.
10 (Source: P.A. 103-781, eff. 8-5-24.)
11 (65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3)
12 (Text of Section before amendment by P.A. 103-592)
13 Sec. 8-11-1.3. Non-Home Rule Municipal Retailers'
14 Occupation Tax Act. The corporate authorities of a non-home
15 rule municipality may impose, by ordinance or resolution
16 adopted in the manner described in Section 8-11-1.1, a tax
17 upon all persons engaged in the business of selling tangible
18 personal property, other than on an item of tangible personal
19 property which is titled and registered by an agency of this
20 State's Government, at retail in the municipality. If imposed,
21 the tax shall be imposed on the gross receipts from such sales
22 made in the course of such business. The proceeds of the tax
23 may be used for expenditure on public infrastructure or for
24 property tax relief or both, as defined in Section 8-11-1.2 if
25 approved by referendum as provided in Section 8-11-1.1, of the
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1 gross receipts from such sales made in the course of such
2 business. If the tax is approved by referendum on or after July
3 14, 2010 (the effective date of Public Act 96-1057) and before
4 August 5, 2024 (the effective date of Public Act 103-781), the
5 corporate authorities of the a non-home rule municipality may,
6 until January 1, 2031 July 1, 2030, use the proceeds of the tax
7 for expenditure on municipal operations, in addition to or in
8 lieu of any expenditure on public infrastructure or for
9 property tax relief. If the tax is approved by an ordinance or
10 resolution adopted on or after August 5, 2024 (the effective
11 date of Public Act 103-781), the corporate authorities of the
12 non-home rule municipality may, until January 1, 2031, use the
13 proceeds of the tax for expenditure on municipal operations,
14 in addition to or in lieu of any expenditure on public
15 infrastructure or for property tax relief. The tax imposed may
16 not be more than 1% and may be imposed only in 1/4% increments.
17 The tax may not be imposed on tangible personal property taxed
18 at the 1% rate under the Retailers' Occupation Tax Act (or at
19 the 0% rate imposed under this amendatory Act of the 102nd
20 General Assembly). Beginning December 1, 2019, this tax is not
21 imposed on sales of aviation fuel unless the tax revenue is
22 expended for airport-related purposes. If a municipality does
23 not have an airport-related purpose to which it dedicates
24 aviation fuel tax revenue, then aviation fuel is excluded from
25 the tax. Each municipality must comply with the certification
26 requirements for airport-related purposes under Section 2-22
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1 of the Retailers' Occupation Tax Act. For purposes of this
2 Section, "airport-related purposes" has the meaning ascribed
3 in Section 6z-20.2 of the State Finance Act. This exclusion
4 for aviation fuel only applies for so long as the revenue use
5 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
6 binding on the municipality. The tax imposed by a municipality
7 pursuant to this Section and all civil penalties that may be
8 assessed as an incident thereof shall be collected and
9 enforced by the State Department of Revenue. The certificate
10 of registration which is issued by the Department to a
11 retailer under the Retailers' Occupation Tax Act shall permit
12 such retailer to engage in a business which is taxable under
13 any ordinance or resolution enacted pursuant to this Section
14 without registering separately with the Department under such
15 ordinance or resolution or under this Section. The Department
16 shall have full power to administer and enforce this Section;
17 to collect all taxes and penalties due hereunder; to dispose
18 of taxes and penalties so collected in the manner hereinafter
19 provided, and to determine all rights to credit memoranda,
20 arising on account of the erroneous payment of tax or penalty
21 hereunder. In the administration of, and compliance with, this
22 Section, the Department and persons who are subject to this
23 Section shall have the same rights, remedies, privileges,
24 immunities, powers and duties, and be subject to the same
25 conditions, restrictions, limitations, penalties and
26 definitions of terms, and employ the same modes of procedure,
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1 as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j,
2 2 through 2-65 (in respect to all provisions therein other
3 than the State rate of tax), 2c, 3 (except as to the
4 disposition of taxes and penalties collected, and except that
5 the retailer's discount is not allowed for taxes paid on
6 aviation fuel that are subject to the revenue use requirements
7 of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5, 5a, 5b, 5c,
8 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9,
9 10, 11, 12 and 13 of the Retailers' Occupation Tax Act and
10 Section 3-7 of the Uniform Penalty and Interest Act as fully as
11 if those provisions were set forth herein.
12 No municipality may impose a tax under this Section unless
13 the municipality also imposes a tax at the same rate under
14 Section 8-11-1.4 of this Code.
15 Persons subject to any tax imposed pursuant to the
16 authority granted in this Section may reimburse themselves for
17 their seller's tax liability hereunder by separately stating
18 such tax as an additional charge, which charge may be stated in
19 combination, in a single amount, with State tax which sellers
20 are required to collect under the Use Tax Act, pursuant to such
21 bracket schedules as the Department may prescribe.
22 Whenever the Department determines that a refund should be
23 made under this Section to a claimant instead of issuing a
24 credit memorandum, the Department shall notify the State
25 Comptroller, who shall cause the order to be drawn for the
26 amount specified, and to the person named, in such
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1 notification from the Department. Such refund shall be paid by
2 the State Treasurer out of the non-home rule municipal
3 retailers' occupation tax fund or the Local Government
4 Aviation Trust Fund, as appropriate.
5 Except as otherwise provided, the Department shall
6 forthwith pay over to the State Treasurer, ex officio, as
7 trustee, all taxes and penalties collected hereunder for
8 deposit into the Non-Home Rule Municipal Retailers' Occupation
9 Tax Fund. Taxes and penalties collected on aviation fuel sold
10 on or after December 1, 2019, shall be immediately paid over by
11 the Department to the State Treasurer, ex officio, as trustee,
12 for deposit into the Local Government Aviation Trust Fund. The
13 Department shall only pay moneys into the Local Government
14 Aviation Trust Fund under this Section for so long as the
15 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
16 47133 are binding on the municipality.
17 As soon as possible after the first day of each month,
18 beginning January 1, 2011, upon certification of the
19 Department of Revenue, the Comptroller shall order
20 transferred, and the Treasurer shall transfer, to the STAR
21 Bonds Revenue Fund the local sales tax increment, as defined
22 in the Innovation Development and Economy Act, collected under
23 this Section during the second preceding calendar month for
24 sales within a STAR bond district.
25 After the monthly transfer to the STAR Bonds Revenue Fund,
26 on or before the 25th day of each calendar month, the
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1 Department shall prepare and certify to the Comptroller the
2 disbursement of stated sums of money to named municipalities,
3 the municipalities to be those from which retailers have paid
4 taxes or penalties hereunder to the Department during the
5 second preceding calendar month. The amount to be paid to each
6 municipality shall be the amount (not including credit
7 memoranda and not including taxes and penalties collected on
8 aviation fuel sold on or after December 1, 2019) collected
9 hereunder during the second preceding calendar month by the
10 Department plus an amount the Department determines is
11 necessary to offset any amounts which were erroneously paid to
12 a different taxing body, and not including an amount equal to
13 the amount of refunds made during the second preceding
14 calendar month by the Department on behalf of such
15 municipality, and not including any amount which the
16 Department determines is necessary to offset any amounts which
17 were payable to a different taxing body but were erroneously
18 paid to the municipality, and not including any amounts that
19 are transferred to the STAR Bonds Revenue Fund, less 1.5% of
20 the remainder, which the Department shall transfer into the
21 Tax Compliance and Administration Fund. The Department, at the
22 time of each monthly disbursement to the municipalities, shall
23 prepare and certify to the State Comptroller the amount to be
24 transferred into the Tax Compliance and Administration Fund
25 under this Section. Within 10 days after receipt, by the
26 Comptroller, of the disbursement certification to the
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1 municipalities and the Tax Compliance and Administration Fund
2 provided for in this Section to be given to the Comptroller by
3 the Department, the Comptroller shall cause the orders to be
4 drawn for the respective amounts in accordance with the
5 directions contained in such certification.
6 For the purpose of determining the local governmental unit
7 whose tax is applicable, a retail sale, by a producer of coal
8 or other mineral mined in Illinois, is a sale at retail at the
9 place where the coal or other mineral mined in Illinois is
10 extracted from the earth. This paragraph does not apply to
11 coal or other mineral when it is delivered or shipped by the
12 seller to the purchaser at a point outside Illinois so that the
13 sale is exempt under the Federal Constitution as a sale in
14 interstate or foreign commerce.
15 Nothing in this Section shall be construed to authorize a
16 municipality to impose a tax upon the privilege of engaging in
17 any business which under the constitution of the United States
18 may not be made the subject of taxation by this State.
19 When certifying the amount of a monthly disbursement to a
20 municipality under this Section, the Department shall increase
21 or decrease such amount by an amount necessary to offset any
22 misallocation of previous disbursements. The offset amount
23 shall be the amount erroneously disbursed within the previous
24 6 months from the time a misallocation is discovered.
25 The Department of Revenue shall implement Public Act
26 91-649 so as to collect the tax on and after January 1, 2002.
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1 As used in this Section, "municipal" and "municipality"
2 mean a city, village, or incorporated town, including an
3 incorporated town which has superseded a civil township.
4 This Section shall be known and may be cited as the
5 Non-Home Rule Municipal Retailers' Occupation Tax Act.
6 (Source: P.A. 101-10, eff. 6-5-19; 101-47, eff. 1-1-20;
7 101-81, eff. 7-12-19; 101-604, eff. 12-13-19; 102-700, eff.
8 4-19-22.)
9 (Text of Section after amendment by P.A. 103-592)
10 Sec. 8-11-1.3. Non-Home Rule Municipal Retailers'
11 Occupation Tax Act. The corporate authorities of a non-home
12 rule municipality may impose, by ordinance or resolution
13 adopted in the manner described in Section 8-11-1.1, a tax
14 upon all persons engaged in the business of selling tangible
15 personal property, other than on an item of tangible personal
16 property which is titled and registered by an agency of this
17 State's Government, at retail in the municipality. If imposed,
18 the tax shall be imposed on the gross receipts from such sales
19 made in the course of such business. The proceeds of the tax
20 may be used for expenditure on public infrastructure or for
21 property tax relief or both, as defined in Section 8-11-1.2 if
22 approved by referendum as provided in Section 8-11-1.1, of the
23 gross receipts from such sales made in the course of such
24 business. If the tax is approved by referendum on or after July
25 14, 2010 (the effective date of Public Act 96-1057) and before
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1 August 5, 2024 (the effective date of Public Act 103-781), the
2 corporate authorities of the a non-home rule municipality may,
3 until January 1, 2031 July 1, 2030, use the proceeds of the tax
4 for expenditure on municipal operations, in addition to or in
5 lieu of any expenditure on public infrastructure or for
6 property tax relief. If the tax is approved by an ordinance or
7 resolution adopted on or after August 5, 2024 (the effective
8 date of Public Act 103-781), the corporate authorities of the
9 non-home rule municipality may, until January 1, 2031, use the
10 proceeds of the tax for expenditure on municipal operations,
11 in addition to or in lieu of any expenditure on public
12 infrastructure or for property tax relief. The tax imposed may
13 not be more than 1% and may be imposed only in 1/4% increments.
14 The tax may not be imposed on tangible personal property taxed
15 at the 1% rate under the Retailers' Occupation Tax Act (or at
16 the 0% rate imposed under this amendatory Act of the 102nd
17 General Assembly). Beginning December 1, 2019, this tax is not
18 imposed on sales of aviation fuel unless the tax revenue is
19 expended for airport-related purposes. If a municipality does
20 not have an airport-related purpose to which it dedicates
21 aviation fuel tax revenue, then aviation fuel is excluded from
22 the tax. Each municipality must comply with the certification
23 requirements for airport-related purposes under Section 2-22
24 of the Retailers' Occupation Tax Act. For purposes of this
25 Section, "airport-related purposes" has the meaning ascribed
26 in Section 6z-20.2 of the State Finance Act. This exclusion
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1 for aviation fuel only applies for so long as the revenue use
2 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
3 binding on the municipality. The tax imposed by a municipality
4 pursuant to this Section and all civil penalties that may be
5 assessed as an incident thereof shall be collected and
6 enforced by the State Department of Revenue. The certificate
7 of registration which is issued by the Department to a
8 retailer under the Retailers' Occupation Tax Act shall permit
9 such retailer to engage in a business which is taxable under
10 any ordinance or resolution enacted pursuant to this Section
11 without registering separately with the Department under such
12 ordinance or resolution or under this Section. The Department
13 shall have full power to administer and enforce this Section;
14 to collect all taxes and penalties due hereunder; to dispose
15 of taxes and penalties so collected in the manner hereinafter
16 provided, and to determine all rights to credit memoranda,
17 arising on account of the erroneous payment of tax or penalty
18 hereunder. In the administration of, and compliance with, this
19 Section, the Department and persons who are subject to this
20 Section shall have the same rights, remedies, privileges,
21 immunities, powers and duties, and be subject to the same
22 conditions, restrictions, limitations, penalties and
23 definitions of terms, and employ the same modes of procedure,
24 as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j,
25 2 through 2-65 (in respect to all provisions therein other
26 than the State rate of tax), 2c, 3 (except as to the
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1 disposition of taxes and penalties collected, and except that
2 the retailer's discount is not allowed for taxes paid on
3 aviation fuel that are subject to the revenue use requirements
4 of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5, 5a, 5b, 5c,
5 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9,
6 10, 11, 12 and 13 of the Retailers' Occupation Tax Act and
7 Section 3-7 of the Uniform Penalty and Interest Act as fully as
8 if those provisions were set forth herein.
9 No municipality may impose a tax under this Section unless
10 the municipality also imposes a tax at the same rate under
11 Section 8-11-1.4 of this Code.
12 If, on January 1, 2025, a unit of local government has in
13 effect a tax under this Section, or if, after January 1, 2025,
14 a unit of local government imposes a tax under this Section,
15 then that tax applies to leases of tangible personal property
16 in effect, entered into, or renewed on or after that date in
17 the same manner as the tax under this Section and in accordance
18 with the changes made by this amendatory Act of the 103rd
19 General Assembly.
20 Persons subject to any tax imposed pursuant to the
21 authority granted in this Section may reimburse themselves for
22 their seller's tax liability hereunder by separately stating
23 such tax as an additional charge, which charge may be stated in
24 combination, in a single amount, with State tax which sellers
25 are required to collect under the Use Tax Act, pursuant to such
26 bracket schedules as the Department may prescribe.
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1 Whenever the Department determines that a refund should be
2 made under this Section to a claimant instead of issuing a
3 credit memorandum, the Department shall notify the State
4 Comptroller, who shall cause the order to be drawn for the
5 amount specified, and to the person named, in such
6 notification from the Department. Such refund shall be paid by
7 the State Treasurer out of the non-home rule municipal
8 retailers' occupation tax fund or the Local Government
9 Aviation Trust Fund, as appropriate.
10 Except as otherwise provided, the Department shall
11 forthwith pay over to the State Treasurer, ex officio, as
12 trustee, all taxes and penalties collected hereunder for
13 deposit into the Non-Home Rule Municipal Retailers' Occupation
14 Tax Fund. Taxes and penalties collected on aviation fuel sold
15 on or after December 1, 2019, shall be immediately paid over by
16 the Department to the State Treasurer, ex officio, as trustee,
17 for deposit into the Local Government Aviation Trust Fund. The
18 Department shall only pay moneys into the Local Government
19 Aviation Trust Fund under this Section for so long as the
20 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
21 47133 are binding on the municipality.
22 As soon as possible after the first day of each month,
23 beginning January 1, 2011, upon certification of the
24 Department of Revenue, the Comptroller shall order
25 transferred, and the Treasurer shall transfer, to the STAR
26 Bonds Revenue Fund the local sales tax increment, as defined
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1 in the Innovation Development and Economy Act, collected under
2 this Section during the second preceding calendar month for
3 sales within a STAR bond district.
4 After the monthly transfer to the STAR Bonds Revenue Fund,
5 on or before the 25th day of each calendar month, the
6 Department shall prepare and certify to the Comptroller the
7 disbursement of stated sums of money to named municipalities,
8 the municipalities to be those from which retailers have paid
9 taxes or penalties hereunder to the Department during the
10 second preceding calendar month. The amount to be paid to each
11 municipality shall be the amount (not including credit
12 memoranda and not including taxes and penalties collected on
13 aviation fuel sold on or after December 1, 2019) collected
14 hereunder during the second preceding calendar month by the
15 Department plus an amount the Department determines is
16 necessary to offset any amounts which were erroneously paid to
17 a different taxing body, and not including an amount equal to
18 the amount of refunds made during the second preceding
19 calendar month by the Department on behalf of such
20 municipality, and not including any amount which the
21 Department determines is necessary to offset any amounts which
22 were payable to a different taxing body but were erroneously
23 paid to the municipality, and not including any amounts that
24 are transferred to the STAR Bonds Revenue Fund, less 1.5% of
25 the remainder, which the Department shall transfer into the
26 Tax Compliance and Administration Fund. The Department, at the
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1 time of each monthly disbursement to the municipalities, shall
2 prepare and certify to the State Comptroller the amount to be
3 transferred into the Tax Compliance and Administration Fund
4 under this Section. Within 10 days after receipt, by the
5 Comptroller, of the disbursement certification to the
6 municipalities and the Tax Compliance and Administration Fund
7 provided for in this Section to be given to the Comptroller by
8 the Department, the Comptroller shall cause the orders to be
9 drawn for the respective amounts in accordance with the
10 directions contained in such certification.
11 For the purpose of determining the local governmental unit
12 whose tax is applicable, a retail sale, by a producer of coal
13 or other mineral mined in Illinois, is a sale at retail at the
14 place where the coal or other mineral mined in Illinois is
15 extracted from the earth. This paragraph does not apply to
16 coal or other mineral when it is delivered or shipped by the
17 seller to the purchaser at a point outside Illinois so that the
18 sale is exempt under the Federal Constitution as a sale in
19 interstate or foreign commerce.
20 Nothing in this Section shall be construed to authorize a
21 municipality to impose a tax upon the privilege of engaging in
22 any business which under the constitution of the United States
23 may not be made the subject of taxation by this State.
24 When certifying the amount of a monthly disbursement to a
25 municipality under this Section, the Department shall increase
26 or decrease such amount by an amount necessary to offset any
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1 misallocation of previous disbursements. The offset amount
2 shall be the amount erroneously disbursed within the previous
3 6 months from the time a misallocation is discovered.
4 The Department of Revenue shall implement Public Act
5 91-649 so as to collect the tax on and after January 1, 2002.
6 As used in this Section, "municipal" and "municipality"
7 mean a city, village, or incorporated town, including an
8 incorporated town which has superseded a civil township.
9 This Section shall be known and may be cited as the
10 Non-Home Rule Municipal Retailers' Occupation Tax Act.
11 (Source: P.A. 102-700, eff. 4-19-22; 103-592, eff. 1-1-25.)
12 (65 ILCS 5/8-11-1.4) (from Ch. 24, par. 8-11-1.4)
13 (Text of Section before amendment by P.A. 103-592)
14 Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation
15 Tax Act. The corporate authorities of a non-home rule
16 municipality may impose, by ordinance or resolution adopted in
17 the manner described in Section 8-11-1.1, a tax upon all
18 persons engaged, in the such municipality, in the business of
19 making sales of service. If imposed, the tax shall be imposed
20 on the selling price of all tangible personal property
21 transferred by such servicemen, either in the form of tangible
22 personal property or in the form of real estate, as an incident
23 to a sale of service. The proceeds of the tax may be used for
24 expenditure on public infrastructure or for property tax
25 relief or both, as defined in Section 8-11-1.2 if approved by
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1 referendum as provided in Section 8-11-1.1, of the selling
2 price of all tangible personal property transferred by such
3 servicemen either in the form of tangible personal property or
4 in the form of real estate as an incident to a sale of service.
5 If the tax is approved by referendum on or after July 14, 2010
6 (the effective date of Public Act 96-1057) and before August
7 5, 2024 (the effective date of Public Act 103-781), the
8 corporate authorities of the a non-home rule municipality may,
9 until January 1, 2031 December 31, 2030, use the proceeds of
10 the tax for expenditure on municipal operations, in addition
11 to or in lieu of any expenditure on public infrastructure or
12 for property tax relief. If the tax is approved by an ordinance
13 or resolution adopted on or after August 5, 2024 (the
14 effective date of Public Act 103-781), the corporate
15 authorities of the non-home rule municipality may, until
16 January 1, 2031, use the proceeds of the tax for expenditure on
17 municipal operations, in addition to or in lieu of any
18 expenditure on public infrastructure or for property tax
19 relief. The tax imposed may not be more than 1% and may be
20 imposed only in 1/4% increments. The tax may not be imposed on
21 tangible personal property taxed at the 1% rate under the
22 Service Occupation Tax Act (or at the 0% rate imposed under
23 this amendatory Act of the 102nd General Assembly). Beginning
24 December 1, 2019, this tax is not imposed on sales of aviation
25 fuel unless the tax revenue is expended for airport-related
26 purposes. If a municipality does not have an airport-related
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1 purpose to which it dedicates aviation fuel tax revenue, then
2 aviation fuel is excluded from the tax. Each municipality must
3 comply with the certification requirements for airport-related
4 purposes under Section 2-22 of the Retailers' Occupation Tax
5 Act. For purposes of this Section, "airport-related purposes"
6 has the meaning ascribed in Section 6z-20.2 of the State
7 Finance Act. This exclusion for aviation fuel only applies for
8 so long as the revenue use requirements of 49 U.S.C. 47107(b)
9 and 49 U.S.C. 47133 are binding on the municipality. The tax
10 imposed by a municipality pursuant to this Section and all
11 civil penalties that may be assessed as an incident thereof
12 shall be collected and enforced by the State Department of
13 Revenue. The certificate of registration which is issued by
14 the Department to a retailer under the Retailers' Occupation
15 Tax Act or under the Service Occupation Tax Act shall permit
16 such registrant to engage in a business which is taxable under
17 any ordinance or resolution enacted pursuant to this Section
18 without registering separately with the Department under such
19 ordinance or resolution or under this Section. The Department
20 shall have full power to administer and enforce this Section;
21 to collect all taxes and penalties due hereunder; to dispose
22 of taxes and penalties so collected in the manner hereinafter
23 provided, and to determine all rights to credit memoranda
24 arising on account of the erroneous payment of tax or penalty
25 hereunder. In the administration of, and compliance with, this
26 Section the Department and persons who are subject to this
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1 Section shall have the same rights, remedies, privileges,
2 immunities, powers and duties, and be subject to the same
3 conditions, restrictions, limitations, penalties and
4 definitions of terms, and employ the same modes of procedure,
5 as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
6 respect to all provisions therein other than the State rate of
7 tax), 4 (except that the reference to the State shall be to the
8 taxing municipality), 5, 7, 8 (except that the jurisdiction to
9 which the tax shall be a debt to the extent indicated in that
10 Section 8 shall be the taxing municipality), 9 (except as to
11 the disposition of taxes and penalties collected, and except
12 that the returned merchandise credit for this municipal tax
13 may not be taken against any State tax, and except that the
14 retailer's discount is not allowed for taxes paid on aviation
15 fuel that are subject to the revenue use requirements of 49
16 U.S.C. 47107(b) and 49 U.S.C. 47133), 10, 11, 12 (except the
17 reference therein to Section 2b of the Retailers' Occupation
18 Tax Act), 13 (except that any reference to the State shall mean
19 the taxing municipality), the first paragraph of Section 15,
20 16, 17, 18, 19 and 20 of the Service Occupation Tax Act and
21 Section 3-7 of the Uniform Penalty and Interest Act, as fully
22 as if those provisions were set forth herein.
23 No municipality may impose a tax under this Section unless
24 the municipality also imposes a tax at the same rate under
25 Section 8-11-1.3 of this Code.
26 Persons subject to any tax imposed pursuant to the
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1 authority granted in this Section may reimburse themselves for
2 their serviceman's tax liability hereunder by separately
3 stating such tax as an additional charge, which charge may be
4 stated in combination, in a single amount, with State tax
5 which servicemen are authorized to collect under the Service
6 Use Tax Act, pursuant to such bracket schedules as the
7 Department may prescribe.
8 Whenever the Department determines that a refund should be
9 made under this Section to a claimant instead of issuing
10 credit memorandum, the Department shall notify the State
11 Comptroller, who shall cause the order to be drawn for the
12 amount specified, and to the person named, in such
13 notification from the Department. Such refund shall be paid by
14 the State Treasurer out of the municipal retailers' occupation
15 tax fund or the Local Government Aviation Trust Fund, as
16 appropriate.
17 Except as otherwise provided in this paragraph, the
18 Department shall forthwith pay over to the State Treasurer, ex
19 officio, as trustee, all taxes and penalties collected
20 hereunder for deposit into the municipal retailers' occupation
21 tax fund. Taxes and penalties collected on aviation fuel sold
22 on or after December 1, 2019, shall be immediately paid over by
23 the Department to the State Treasurer, ex officio, as trustee,
24 for deposit into the Local Government Aviation Trust Fund. The
25 Department shall only pay moneys into the Local Government
26 Aviation Trust Fund under this Section for so long as the
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1 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2 47133 are binding on the municipality.
3 As soon as possible after the first day of each month,
4 beginning January 1, 2011, upon certification of the
5 Department of Revenue, the Comptroller shall order
6 transferred, and the Treasurer shall transfer, to the STAR
7 Bonds Revenue Fund the local sales tax increment, as defined
8 in the Innovation Development and Economy Act, collected under
9 this Section during the second preceding calendar month for
10 sales within a STAR bond district.
11 After the monthly transfer to the STAR Bonds Revenue Fund,
12 on or before the 25th day of each calendar month, the
13 Department shall prepare and certify to the Comptroller the
14 disbursement of stated sums of money to named municipalities,
15 the municipalities to be those from which suppliers and
16 servicemen have paid taxes or penalties hereunder to the
17 Department during the second preceding calendar month. The
18 amount to be paid to each municipality shall be the amount (not
19 including credit memoranda and not including taxes and
20 penalties collected on aviation fuel sold on or after December
21 1, 2019) collected hereunder during the second preceding
22 calendar month by the Department, and not including an amount
23 equal to the amount of refunds made during the second
24 preceding calendar month by the Department on behalf of such
25 municipality, and not including any amounts that are
26 transferred to the STAR Bonds Revenue Fund, less 1.5% of the
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1 remainder, which the Department shall transfer into the Tax
2 Compliance and Administration Fund. The Department, at the
3 time of each monthly disbursement to the municipalities, shall
4 prepare and certify to the State Comptroller the amount to be
5 transferred into the Tax Compliance and Administration Fund
6 under this Section. Within 10 days after receipt, by the
7 Comptroller, of the disbursement certification to the
8 municipalities, the General Revenue Fund, and the Tax
9 Compliance and Administration Fund provided for in this
10 Section to be given to the Comptroller by the Department, the
11 Comptroller shall cause the orders to be drawn for the
12 respective amounts in accordance with the directions contained
13 in such certification.
14 The Department of Revenue shall implement Public Act
15 91-649 so as to collect the tax on and after January 1, 2002.
16 Nothing in this Section shall be construed to authorize a
17 municipality to impose a tax upon the privilege of engaging in
18 any business which under the constitution of the United States
19 may not be made the subject of taxation by this State.
20 As used in this Section, "municipal" or "municipality"
21 means or refers to a city, village or incorporated town,
22 including an incorporated town which has superseded a civil
23 township.
24 This Section shall be known and may be cited as the
25 "Non-Home Rule Municipal Service Occupation Tax Act".
26 (Source: P.A. 102-700, eff. 4-19-22; 103-9, eff. 6-7-23.)
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1 (Text of Section after amendment by P.A. 103-592)
2 Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation
3 Tax Act. The corporate authorities of a non-home rule
4 municipality may impose, by ordinance or resolution adopted in
5 the manner described in Section 8-11-1.1, a tax upon all
6 persons engaged, in the such municipality, in the business of
7 making sales of service. If imposed, the tax shall be imposed
8 on the selling price of all tangible personal property
9 transferred by such servicemen, either in the form of tangible
10 personal property or in the form of real estate, as an incident
11 to a sale of service. The proceeds of the tax may be used for
12 expenditure on public infrastructure or for property tax
13 relief or both, as defined in Section 8-11-1.2 if approved by
14 referendum as provided in Section 8-11-1.1, of the selling
15 price of all tangible personal property transferred by such
16 servicemen either in the form of tangible personal property or
17 in the form of real estate as an incident to a sale of service.
18 If the tax is approved by referendum on or after July 14, 2010
19 (the effective date of Public Act 96-1057) and before August
20 5, 2024 (the effective date of Public Act 103-781), the
21 corporate authorities of a non-home rule municipality may,
22 until January 1, 2031 December 31, 2030, use the proceeds of
23 the tax for expenditure on municipal operations, in addition
24 to or in lieu of any expenditure on public infrastructure or
25 for property tax relief. If the tax is approved by an ordinance
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1 or resolution adopted on or after August 5, 2024 (the
2 effective date of Public Act 103-781), the corporate
3 authorities of the non-home rule municipality may, until
4 January 1, 2031, use the proceeds of the tax for expenditure on
5 municipal operations, in addition to or in lieu of any
6 expenditure on public infrastructure or for property tax
7 relief. The tax imposed may not be more than 1% and may be
8 imposed only in 1/4% increments. The tax may not be imposed on
9 tangible personal property taxed at the 1% rate under the
10 Service Occupation Tax Act (or at the 0% rate imposed under
11 this amendatory Act of the 102nd General Assembly). Beginning
12 December 1, 2019, this tax is not imposed on sales of aviation
13 fuel unless the tax revenue is expended for airport-related
14 purposes. If a municipality does not have an airport-related
15 purpose to which it dedicates aviation fuel tax revenue, then
16 aviation fuel is excluded from the tax. Each municipality must
17 comply with the certification requirements for airport-related
18 purposes under Section 2-22 of the Retailers' Occupation Tax
19 Act. For purposes of this Section, "airport-related purposes"
20 has the meaning ascribed in Section 6z-20.2 of the State
21 Finance Act. This exclusion for aviation fuel only applies for
22 so long as the revenue use requirements of 49 U.S.C. 47107(b)
23 and 49 U.S.C. 47133 are binding on the municipality. The tax
24 imposed by a municipality pursuant to this Section and all
25 civil penalties that may be assessed as an incident thereof
26 shall be collected and enforced by the State Department of
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1 Revenue. The certificate of registration which is issued by
2 the Department to a retailer under the Retailers' Occupation
3 Tax Act or under the Service Occupation Tax Act shall permit
4 such registrant to engage in a business which is taxable under
5 any ordinance or resolution enacted pursuant to this Section
6 without registering separately with the Department under such
7 ordinance or resolution or under this Section. The Department
8 shall have full power to administer and enforce this Section;
9 to collect all taxes and penalties due hereunder; to dispose
10 of taxes and penalties so collected in the manner hereinafter
11 provided, and to determine all rights to credit memoranda
12 arising on account of the erroneous payment of tax or penalty
13 hereunder. In the administration of, and compliance with, this
14 Section the Department and persons who are subject to this
15 Section shall have the same rights, remedies, privileges,
16 immunities, powers and duties, and be subject to the same
17 conditions, restrictions, limitations, penalties and
18 definitions of terms, and employ the same modes of procedure,
19 as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
20 respect to all provisions therein other than the State rate of
21 tax), 4 (except that the reference to the State shall be to the
22 taxing municipality), 5, 7, 8 (except that the jurisdiction to
23 which the tax shall be a debt to the extent indicated in that
24 Section 8 shall be the taxing municipality), 9 (except as to
25 the disposition of taxes and penalties collected, and except
26 that the returned merchandise credit for this municipal tax
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1 may not be taken against any State tax, and except that the
2 retailer's discount is not allowed for taxes paid on aviation
3 fuel that are subject to the revenue use requirements of 49
4 U.S.C. 47107(b) and 49 U.S.C. 47133), 10, 11, 12 (except the
5 reference therein to Section 2b of the Retailers' Occupation
6 Tax Act), 13 (except that any reference to the State shall mean
7 the taxing municipality), the first paragraph of Section 15,
8 16, 17, 18, 19 and 20 of the Service Occupation Tax Act and
9 Section 3-7 of the Uniform Penalty and Interest Act, as fully
10 as if those provisions were set forth herein.
11 No municipality may impose a tax under this Section unless
12 the municipality also imposes a tax at the same rate under
13 Section 8-11-1.3 of this Code.
14 If, on January 1, 2025, a unit of local government has in
15 effect a tax under this Section, or if, after January 1, 2025,
16 a unit of local government imposes a tax under this Section,
17 then that tax applies to leases of tangible personal property
18 in effect, entered into, or renewed on or after that date in
19 the same manner as the tax under this Section and in accordance
20 with the changes made by this amendatory Act of the 103rd
21 General Assembly.
22 Persons subject to any tax imposed pursuant to the
23 authority granted in this Section may reimburse themselves for
24 their serviceman's tax liability hereunder by separately
25 stating such tax as an additional charge, which charge may be
26 stated in combination, in a single amount, with State tax
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1 which servicemen are authorized to collect under the Service
2 Use Tax Act, pursuant to such bracket schedules as the
3 Department may prescribe.
4 Whenever the Department determines that a refund should be
5 made under this Section to a claimant instead of issuing
6 credit memorandum, the Department shall notify the State
7 Comptroller, who shall cause the order to be drawn for the
8 amount specified, and to the person named, in such
9 notification from the Department. Such refund shall be paid by
10 the State Treasurer out of the municipal retailers' occupation
11 tax fund or the Local Government Aviation Trust Fund, as
12 appropriate.
13 Except as otherwise provided in this paragraph, the
14 Department shall forthwith pay over to the State Treasurer, ex
15 officio, as trustee, all taxes and penalties collected
16 hereunder for deposit into the municipal retailers' occupation
17 tax fund. Taxes and penalties collected on aviation fuel sold
18 on or after December 1, 2019, shall be immediately paid over by
19 the Department to the State Treasurer, ex officio, as trustee,
20 for deposit into the Local Government Aviation Trust Fund. The
21 Department shall only pay moneys into the Local Government
22 Aviation Trust Fund under this Section for so long as the
23 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
24 47133 are binding on the municipality.
25 As soon as possible after the first day of each month,
26 beginning January 1, 2011, upon certification of the
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1 Department of Revenue, the Comptroller shall order
2 transferred, and the Treasurer shall transfer, to the STAR
3 Bonds Revenue Fund the local sales tax increment, as defined
4 in the Innovation Development and Economy Act, collected under
5 this Section during the second preceding calendar month for
6 sales within a STAR bond district.
7 After the monthly transfer to the STAR Bonds Revenue Fund,
8 on or before the 25th day of each calendar month, the
9 Department shall prepare and certify to the Comptroller the
10 disbursement of stated sums of money to named municipalities,
11 the municipalities to be those from which suppliers and
12 servicemen have paid taxes or penalties hereunder to the
13 Department during the second preceding calendar month. The
14 amount to be paid to each municipality shall be the amount (not
15 including credit memoranda and not including taxes and
16 penalties collected on aviation fuel sold on or after December
17 1, 2019) collected hereunder during the second preceding
18 calendar month by the Department, and not including an amount
19 equal to the amount of refunds made during the second
20 preceding calendar month by the Department on behalf of such
21 municipality, and not including any amounts that are
22 transferred to the STAR Bonds Revenue Fund, less 1.5% of the
23 remainder, which the Department shall transfer into the Tax
24 Compliance and Administration Fund. The Department, at the
25 time of each monthly disbursement to the municipalities, shall
26 prepare and certify to the State Comptroller the amount to be
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1 transferred into the Tax Compliance and Administration Fund
2 under this Section. Within 10 days after receipt, by the
3 Comptroller, of the disbursement certification to the
4 municipalities, the General Revenue Fund, and the Tax
5 Compliance and Administration Fund provided for in this
6 Section to be given to the Comptroller by the Department, the
7 Comptroller shall cause the orders to be drawn for the
8 respective amounts in accordance with the directions contained
9 in such certification.
10 The Department of Revenue shall implement Public Act
11 91-649 so as to collect the tax on and after January 1, 2002.
12 Nothing in this Section shall be construed to authorize a
13 municipality to impose a tax upon the privilege of engaging in
14 any business which under the constitution of the United States
15 may not be made the subject of taxation by this State.
16 As used in this Section, "municipal" or "municipality"
17 means or refers to a city, village or incorporated town,
18 including an incorporated town which has superseded a civil
19 township.
20 This Section shall be known and may be cited as the
21 "Non-Home Rule Municipal Service Occupation Tax Act".
22 (Source: P.A. 102-700, eff. 4-19-22; 103-9, eff. 6-7-23;
23 103-592, eff. 1-1-25.)
24 (65 ILCS 5/8-11-1.5) (from Ch. 24, par. 8-11-1.5)
25 Sec. 8-11-1.5. Non-Home Rule Municipal Use Tax Act. The
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1 corporate authorities of a non-home rule municipality may
2 impose, by ordinance or resolution adopted in the manner
3 described in Section 8-11-1.1, a tax upon the privilege of
4 using, in such municipality, any item of tangible personal
5 property which is purchased at retail from a retailer, and
6 which is titled or registered with an agency of this State's
7 government. If imposed, the tax shall be , based on the selling
8 price of such tangible personal property, as "selling price"
9 is defined in the Use Tax Act. The proceeds of the tax may be
10 used , for expenditure on public infrastructure or for
11 property tax relief or both as defined in Section 8-11-1.2, if
12 approved by referendum as provided in Section 8-11-1.1. If the
13 tax is approved by referendum on or after July 14, 2010 (the
14 effective date of Public Act 96-1057) and before August 5,
15 2024 (the effective date of Public Act 103-781) this
16 amendatory Act of the 96th General Assembly, the corporate
17 authorities of a non-home rule municipality may, until January
18 1, 2031 December 31, 2030, use the proceeds of the tax for
19 expenditure on municipal operations, in addition to or in lieu
20 of any expenditure on public infrastructure or for property
21 tax relief. If the tax is imposed by ordinance or resolution on
22 or after August 5, 2024 (the effective date of Public Act
23 103-781), the corporate authorities of the non-home rule
24 municipality may, until January 1, 2031, use the proceeds of
25 the tax for expenditure on municipal operations in addition to
26 or in lieu of any expenditure on public infrastructure or for
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1 property tax relief. The tax imposed may not be more than 1%
2 and may be imposed only in 1/4% increments. Such tax shall be
3 collected from persons whose Illinois address for title or
4 registration purposes is given as being in such municipality.
5 Such tax shall be collected by the municipality imposing such
6 tax. A non-home rule municipality may not impose and collect
7 the tax prior to January 1, 2002.
8 This Section shall be known and may be cited as the
9 "Non-Home Rule Municipal Use Tax Act".
10 (Source: P.A. 103-9, eff. 6-7-23.)
11 Section 95. No acceleration or delay. Where this Act makes
12 changes in a statute that is represented in this Act by text
13 that is not yet or no longer in effect (for example, a Section
14 represented by multiple versions), the use of that text does
15 not accelerate or delay the taking effect of (i) the changes
16 made by this Act or (ii) provisions derived from any other
17 Public Act.
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