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Illinois House Bill HB4636

Illinois 2023-2024 Regular Session

Illinois House Bill HB4636 Compare Versions

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1-Public Act 103-1055
21 HB4636 EnrolledLRB103 38201 HLH 68335 b HB4636 Enrolled LRB103 38201 HLH 68335 b
32 HB4636 Enrolled LRB103 38201 HLH 68335 b
4-AN ACT concerning revenue.
5-Be it enacted by the People of the State of Illinois,
6-represented in the General Assembly:
7-Section 5. The Illinois Income Tax Act is amended by
8-changing Section 216 as follows:
9-(35 ILCS 5/216)
10-Sec. 216. Credit for wages paid to returning citizens.
11-(a) For each taxable year beginning on or after January 1,
12-2007, each taxpayer is entitled to a credit against the tax
13-imposed by subsections (a) and (b) of Section 201 of this Act
14-in an amount equal to 5% of qualified wages paid by the
15-taxpayer during the taxable year to one or more Illinois
16-residents who are qualified returning citizens. For each
17-taxable year beginning on or after January 1, 2025, each
18-taxpayer is entitled to a credit against the tax imposed by
19-subsections (a) and (b) of Section 201 of this Act in an amount
20-equal to 15% of qualified wages paid by the taxpayer during the
21-taxable year to one or more Illinois residents who are
22-qualified returning citizens. The total credit allowed to a
23-taxpayer with respect to each qualified returning citizen may
24-not exceed $1,500 for taxable years ending before December 31,
25-2025 on or before December 31, 2024. For taxable years ending
26-on or after December 31, 2025, the total credit allowed to a
3+1 AN ACT concerning revenue.
4+2 Be it enacted by the People of the State of Illinois,
5+3 represented in the General Assembly:
6+4 Section 5. The Illinois Income Tax Act is amended by
7+5 changing Section 216 as follows:
8+6 (35 ILCS 5/216)
9+7 Sec. 216. Credit for wages paid to returning citizens.
10+8 (a) For each taxable year beginning on or after January 1,
11+9 2007, each taxpayer is entitled to a credit against the tax
12+10 imposed by subsections (a) and (b) of Section 201 of this Act
13+11 in an amount equal to 5% of qualified wages paid by the
14+12 taxpayer during the taxable year to one or more Illinois
15+13 residents who are qualified returning citizens. For each
16+14 taxable year beginning on or after January 1, 2025, each
17+15 taxpayer is entitled to a credit against the tax imposed by
18+16 subsections (a) and (b) of Section 201 of this Act in an amount
19+17 equal to 15% of qualified wages paid by the taxpayer during the
20+18 taxable year to one or more Illinois residents who are
21+19 qualified returning citizens. The total credit allowed to a
22+20 taxpayer with respect to each qualified returning citizen may
23+21 not exceed $1,500 for taxable years ending before December 31,
24+22 2025 on or before December 31, 2024. For taxable years ending
25+23 on or after December 31, 2025, the total credit allowed to a
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3029 HB4636 Enrolled LRB103 38201 HLH 68335 b
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33-taxpayer with respect to each qualified returning citizen may
34-not exceed $7,500. For taxable years ending on or after
35-December 31, 2025, the total amount in credit that may be
36-awarded under this Section may not exceed $1,000,000 per
37-taxable year. For taxable years ending before December 31,
38-2023, for partners, shareholders of Subchapter S corporations,
39-and owners of limited liability companies, if the liability
40-company is treated as a partnership for purposes of federal
41-and State income taxation, there shall be allowed a credit
42-under this Section to be determined in accordance with the
43-determination of income and distributive share of income under
44-Sections 702 and 704 and Subchapter S of the Internal Revenue
45-Code. For taxable years ending on or after December 31, 2023,
46-partners and shareholders of subchapter S corporations are
47-entitled to a credit under this Section as provided in Section
48-251.
49-(b) For purposes of this Section, "qualified wages":
50-(1) includes only wages that are subject to federal
51-unemployment tax under Section 3306 of the Internal
52-Revenue Code, without regard to any dollar limitation
53-contained in that Section;
54-(2) does not include any amounts paid or incurred by
55-an employer for any period to any qualified returning
56-citizen for whom the employer receives federally funded
57-payments for on-the-job training of that qualified
58-returning citizen for that period; and
59-
60-
61-(3) includes only wages attributable to service
62-rendered during the one-year period beginning with the day
63-the qualified returning citizen begins work for the
64-employer.
65-If the taxpayer has received any payment from a program
66-established under Section 482(e)(1) of the federal Social
67-Security Act with respect to a qualified returning citizen,
68-then, for purposes of calculating the credit under this
69-Section, the amount of the qualified wages paid to that
70-qualified ex-offender must be reduced by the amount of the
71-payment.
72-(c) For purposes of this Section, "qualified returning
73-citizen" means any person who:
74-(1) has been convicted of a crime in this State or of
75-an offense in any other jurisdiction, not including any
76-offense or attempted offense that would subject a person
77-to registration under the Sex Offender Registration Act;
78-(2) was sentenced to a period of incarceration in an
79-Illinois adult correctional center; and
80-(3) was hired by the taxpayer within 3 years after
81-being released from an Illinois adult correctional center
82-if the credit is claimed for a taxable year beginning
83-before January 1, 2025 on or before January 1, 2024, or was
84-hired by the taxpayer within 5 years after being released
85-from an Illinois adult correctional center if the credit
86-is claimed for a taxable year beginning on or after
87-
88-
89-January 1, 2025.
90-(d) In no event shall a credit under this Section reduce
91-the taxpayer's liability to less than zero. If the amount of
92-the credit exceeds the tax liability for the year, the excess
93-may be carried forward and applied to the tax liability of the
94-5 taxable years following the excess credit year. The tax
95-credit shall be applied to the earliest year for which there is
96-a tax liability. If there are credits for more than one year
97-that are available to offset a liability, the earlier credit
98-shall be applied first.
99-(e) This Section is exempt from the provisions of Section
100-250.
101-(Source: P.A. 103-396, eff. 1-1-24; 103-592, eff. 6-7-24.)
102-Section 15. The Live Theater Production Tax Credit Act is
103-amended by changing Sections 10-20 and 10-30 as follows:
104-(35 ILCS 17/10-20)
105-Sec. 10-20. Tax credit award. Subject to the conditions
106-set forth in this Act, an applicant is entitled to a tax credit
107-award as approved by the Department for qualifying Illinois
108-labor expenditures and Illinois production spending for each
109-tax year in which the applicant is awarded an accredited
110-theater production certificate issued by the Department. The
111-amount of tax credits awarded pursuant to this Act shall not
112-exceed $2,000,000 in any State fiscal year ending on or before
113-
114-
115-June 30, 2022. The amount of tax credits awarded pursuant to
116-this Act for the State fiscal year ending on June 30, 2023 or
117-the State fiscal year ending on June 30, 2024 shall not exceed
118-$4,000,000. For the State fiscal year ending on June 30, 2023
119-and the State fiscal year ending on June 30, 2024, no more than
120-$2,000,000 in credits may be awarded in either of those fiscal
121-years to accredited theater productions that are not
122-commercial Broadway touring shows, and no more than $2,000,000
123-in credits may be awarded in either of those fiscal years to
124-commercial Broadway touring shows. For State fiscal years
125-ending on or after June 30, 2025, the amount of tax credits
126-awarded under this Act shall not exceed $6,000,000, with no
127-more than $2,000,000 in credits awarded for long-run
128-productions and pre-Broadway productions, no more than
129-$2,000,000 in credits awarded for commercial Broadway touring
130-shows, and no more than $2,000,000 in credits awarded for
131-non-profit theater productions. In the case of credits awarded
132-under this Act for non-profit theater productions, no more
133-than $100,000 in credits may be awarded to any single
134-non-profit theater production.
135-The $2,000,000 in credits that may be awarded for
136-non-profit theater productions under this Act in a State
137-fiscal year shall be allocated as follows:
138-(1) no credits may be awarded for non-profit theater
139-productions that have an annual operating budget of less
140-than $25,000;
141-
142-
143-(2) no more than $225,000 in credits may be awarded,
144-in the aggregate, for non-profit theater productions that
145-have an annual operating budget of $25,000 or more but
146-less than $250,000;
147-(3) no more than $225,000 in credits may be awarded,
148-in the aggregate, for non-profit theater productions that
149-have an annual operating budget of $250,000 or more but
150-less than $1,000,000;
151-(4) no more than $250,000 in credits may be awarded,
152-in the aggregate, for non-profit theater productions that
153-have an annual operating budget of $1,000,000 or more but
154-less than $2,500,000;
155-(5) no more than $300,000 in credits may be awarded,
156-in the aggregate, for non-profit theater productions that
157-have an annual operating budget of $2,500,000 or more but
158-less than $5,000,000;
159-(6) no more than $300,000 in credits may be awarded,
160-in the aggregate, for non-profit theater productions that
161-have an annual operating budget of $5,000,000 or more but
162-less than $10,000,000; and
163-(7) no more than $700,000 in credits may be awarded,
164-in the aggregate, for non-profit theater productions that
165-have an annual operating budget of $10,000,000 or more.
166-Credits shall be awarded on a first-come, first-served
167-basis. Notwithstanding the foregoing, if the amount of credits
168-applied for in any fiscal year exceeds the amount authorized
169-
170-
171-to be awarded under this Section, the excess credit amount
172-shall be awarded in the next fiscal year in which credits
173-remain available for award and shall be treated as having been
174-applied for on the first day of that fiscal year.
175-(Source: P.A. 102-700, eff. 4-19-22; 102-1112, eff. 12-21-22;
176-103-592, eff. 6-7-24.)
177-(35 ILCS 17/10-30)
178-Sec. 10-30. Review of application for accredited theater
179-production certificate.
180-(a) The Department shall issue an accredited theater
181-production certificate to an applicant if it finds that by a
182-preponderance the following conditions exist:
183-(1) the applicant intends to make the expenditure in
184-the State required for certification of the accredited
185-theater production;
186-(2) the applicant's accredited theater production is
187-economically sound and will benefit the people of the
188-State of Illinois by increasing opportunities for
189-employment and will strengthen the economy of Illinois;
190-(3) the following requirements related to the
191-implementation of a diversity plan have been met: (i) the
192-applicant has filed with the Department a diversity plan
193-outlining specific goals for hiring Illinois labor
194-expenditure eligible minority persons and women, as
195-defined in the Business Enterprise for Minorities, Women,
196-
197-
198-and Persons with Disabilities Act, and for using vendors
199-receiving certification under the Business Enterprise for
200-Minorities, Women, and Persons with Disabilities Act; (ii)
201-the Department has approved the plan as meeting the
202-requirements established by the Department and verified
203-that the applicant has met or made good faith efforts in
204-achieving those goals; and (iii) the Department has
205-adopted any rules that are necessary to ensure compliance
206-with the provisions set forth in this paragraph and
207-necessary to require that the applicant's plan reflects
208-the diversity of the population of this State;
209-(4) the applicant's accredited theater production
210-application indicates whether the applicant intends to
211-participate in training, education, and recruitment
212-programs that are organized in cooperation with Illinois
213-colleges and universities, labor organizations, and the
214-holders of accredited theater production certificates and
215-are designed to promote and encourage the training and
216-hiring of Illinois residents who represent the diversity
217-of Illinois;
218-(5) except for qualifying commercial Broadway touring
219-shows and non-profit theater productions qualifying in the
220-State fiscal year ending June 30, 2023, if not for the tax
221-credit award, the applicant's accredited theater
222-production would not occur in Illinois, which may be
223-demonstrated by any means, including, but not limited to,
224-
225-
226-evidence that: (i) the applicant, presenter, owner, or
227-licensee of the production rights has other state or
228-international location options at which to present the
229-production and could reasonably and efficiently locate
230-outside of the State, (ii) at least one other state or
231-nation could be considered for the production, (iii) the
232-receipt of the tax award credit is a major factor in the
233-decision of the applicant, presenter, production owner or
234-licensee as to where the production will be presented and
235-that without the tax credit award the applicant likely
236-would not create or retain jobs in Illinois, or (iv)
237-receipt of the tax credit award is essential to the
238-applicant's decision to create or retain new jobs in the
239-State; and
240-(6) the tax credit award will result in an overall
241-positive impact to the State, as determined by the
242-Department using the best available data.
243-(b) If any of the provisions in this Section conflict with
244-any existing collective bargaining agreements, the terms and
245-conditions of those collective bargaining agreements shall
246-control.
247-(c) The Department shall act expeditiously regarding
248-approval of applications for accredited theater production
249-certificates so as to accommodate the pre-production work,
250-booking, commencement of ticket sales, determination of
251-performance dates, load in, and other matters relating to the
252-
253-
254-live theater productions for which approval is sought.
255-(Source: P.A. 102-1112, eff. 12-21-22.)
256-Section 20. The Music and Musicians Tax Credit and Jobs
257-Act is amended by changing Sections 50-10, 50-20, 50-25,
258-50-40, and 50-45 as follows:
259-(35 ILCS 19/50-10)
260-Sec. 50-10. Definitions. As used in this Act:
261-"Department" means the Department of Commerce and Economic
262-Opportunity.
263-"Expenditure in the State" means (i) an expenditure to
264-acquire, from a source within the State, property that is
265-subject to tax under the Use Tax Act, the Service Use Tax Act,
266-the Service Occupation Tax Act, or the Retailers' Occupation
267-Tax Act or (ii) an expenditure for compensation for services
268-performed within the State that is subject to State income tax
269-under the Illinois Income Tax Act.
270-"Illinois labor expenditure" means gross salary or wages,
271-including, but not limited to, taxes, benefits, and any other
272-consideration incurred or paid to artist employees of the
273-applicant for services rendered to and on behalf of the
274-qualified music company, provided that the expenditure is:
275-(1) incurred or paid by the applicant on or after the
276-effective date of this Act for services related to any
277-portion of a qualified music company from rehearsals,
278-
279-
280-performances, and any other qualified music company
281-related activities;
282-(2) limited to the first $100,000 of wages incurred or
283-paid to each employee of a qualified music production in
284-each tax year;
285-(3) paid in the tax year for which the applicant is
286-claiming the tax credit award;
287-(4) paid to persons residing in Illinois at the time
288-payments were made; and
289-(5) reasonable under the circumstances.
290-"Qualified music company" means an entity that (i) is
291-authorized to do business in Illinois, (ii) is engaged
292-directly or indirectly in the production, distribution, or
293-promotion of music, (iii) is certified by the Department as
294-meeting the eligibility requirements of this Act, and (iv) has
295-executed a contract with the Department providing the terms
296-and conditions for its participation.
297-"Qualified music company payroll" or "QMC payroll" means
298-wages reported by the qualified music company in box 1 of each
299-W-2 form prepared for an employee of the qualified music
300-company who is an Illinois resident.
301-"Resident copyright" means the copyright of a musical
302-composition written by an Illinois resident or owned by an
303-Illinois-domiciled music company, as evidenced by documents of
304-ownership, including, but not limited to, registration with
305-the United States Copyright Office.
306-
307-
308-"Sound recording" means a recording of music, poetry, or a
309-spoken-word performance made, in whole or in part, in
310-Illinois. "Sound recording" does not include the audio
311-portions of dialogue or words spoken and recorded as part of
312-television news coverage or athletic events.
313-"Sound recording production company" means a company
314-engaged in the business of producing sound recordings. "Sound
315-recording production company" does not include any person or
316-company, or any company owned, affiliated, or controlled, in
317-whole or in part, by any company or person, that is in default
318-on a loan made by the State or a loan guaranteed by the State,
319-nor which has ever declared bankruptcy under which an
320-obligation of the company or person to pay or repay public
321-funds or moneys was discharged as a part of the bankruptcy.
322-"State-certified production" means a sound recording
323-production, or a series of productions, including, but not
324-limited to, master and demonstration recordings, occurring
325-over the course of a 12-month period, and the base
326-production-related investment that is approved by the
327-Department within 180 days after receipt by the Department of
328-a complete application for initial certification of a
329-production. If the production is not approved within 180 days,
330-the Department shall provide a written report to the Senate
331-Executive Committee and the House Executive Committee that
332-states the reason why the production has not been approved.
333-"Tax credit award" means the issuance to a taxpayer by the
334-
335-
336-Department of a tax credit award against the taxes imposed by
337-subsections (a) and (b) of Section 201 of the Illinois Income
338-Tax Act as provided in this Act.
339-(Source: P.A. 103-592, eff. 6-7-24; revised 10-24-24.)
340-(35 ILCS 19/50-20)
341-Sec. 50-20. Application for certification of qualified
342-music company. Any applicant who that operates a qualified
343-music company located in the State or is proposing to operate a
344-business qualified music company in the State may apply to the
345-Department to have the business qualified music company
346-certified by the Department as a qualified music company if
347-the business meets the criteria for certification set forth in
348-this Act.
349-(Source: P.A. 103-592, eff. 6-7-24.)
350-(35 ILCS 19/50-25)
351-Sec. 50-25. Review of applications for qualified music
352-company certificates.
353-(a) The Department shall issue a qualified music company
354-certificate to an applicant if it finds that a preponderance
355-of the following conditions exist exists:
356-(1) the applicant is engaged directly or indirectly in
357-the production, distribution, and promotion of music;
358-(2) the applicant intends to make an the expenditure
359-as defined in this Act in the State required for
360-
361-
362-certification of the qualified music company;
363-(3) the applicant's qualified music company is
364-economically sound and will benefit the people of the
365-State of Illinois by increasing opportunities for
366-employment and will strengthen the economy of Illinois;
367-(4) the following requirements related to the
368-implementation of a diversity plan have been met:
369-(A) the applicant has filed with the Department a
370-diversity plan outlining specific goals for hiring
371-Illinois labor expenditure eligible minority persons
372-and women, as defined in the Business Enterprise for
373-Minorities, Women, and Persons with Disabilities Act,
374-and for using vendors receiving certification under
375-the Business Enterprise for Minorities, Women, and
376-Persons with Disabilities Act;
377-(B) the Department has approved the plan as
378-meeting the requirements established by the Department
379-and verified that the applicant has met or made good
380-faith efforts in achieving those goals; and
381-(C) the Department has adopted any rules that are
382-necessary to ensure compliance with the provisions set
383-forth in this paragraph (4) and any rules that are
384-necessary to show that the applicant's plan reflects
385-the diversity of the population of this State;
386-(5) the applicant's qualified music company
387-application indicates whether the applicant intends to
388-
389-
390-participate in training, education, and recruitment
391-programs that are organized in cooperation with Illinois
392-colleges and universities, labor organizations, and the
393-holders of qualified music company certificates and are
394-designed to promote and encourage the training and hiring
395-of Illinois residents who represent the diversity of
396-Illinois; and
397-(6) the tax credit award will result in an overall
398-positive impact to the State, as determined by the
399-Department using the best available data.
400-(b) If any of the provisions in this Section conflict with
401-any existing collective bargaining agreements, the terms and
402-conditions of those collective bargaining agreements shall
403-control.
404-(c) The Department shall act expeditiously regarding
405-approval of applications for qualified music companies so as
406-to accommodate the operations and needs of those companies.
407-(Source: P.A. 103-592, eff. 6-7-24.)
408-(35 ILCS 19/50-40)
409-Sec. 50-40. Amount and payment of the tax credit award.
410-(a) For taxable years beginning on or after January 1,
411-2025, the Department shall determine the amount of the tax
412-award under this Act may award tax credit awards to qualified
413-music companies. The award may not exceed 10% of the Illinois
414-labor expenditures for the State-certified production if the
415-
416-
417-QMC payroll of the qualified music company for the taxable
418-year does not exceed $150,000 or 15% of the Illinois labor
419-expenditures for the State-certified production if the QMC
420-payroll of the qualified music company for the taxable year
421-exceeds $150,000, plus all of the following:
422-(1) an additional 15% of the Illinois labor
423-expenditures for the State-certified production generated
424-by the employment of Illinois residents in geographic
425-areas of high poverty or high unemployment in each tax
426-year, as determined by the Department; and
427-(2) an additional 7% of the Illinois labor
428-expenditures for the State-certified production generated
429-by the employment of individuals who are employed at a
430-wage of no less than the general prevailing hourly rate as
431-paid for work of a similar character in the locality in
432-which the work is performed; and
433-(3) an additional 7% of the Illinois labor
434-expenditures for the State-certified production incurred
435-by a qualified music company and spent on post-production
436-sound recording for television or film work completed in
437-Illinois.
438-(b) To the extent that the base investment by a qualified
439-music company is expended on a sound recording production of a
440-resident copyright, the investor shall be allowed an
441-additional 10% increase in the base investment rate.
442-(c) The aggregate amount of credits certified for all
443-
444-
445-investors pursuant to this Section during any calendar year
446-shall not exceed $2,000,000. No more than $200,000 in tax
447-credits may be granted per calendar year for any single
448-qualified music company.
449-(d) A business is eligible for participation in the
450-program if the business meets all of the following criteria:
451-(1) The business is engaged directly or indirectly in
452-the production, distribution, and promotion of music.
453-(2) The business is approved by the Director of
454-Commerce and Economic Opportunity.
455-(e) Upon approval of a tax credit award under this Act, the
456-Department shall issue a tax credit certificate to the
457-applicant.
458-(Source: P.A. 103-592, eff. 6-7-24.)
459-(35 ILCS 19/50-45)
460-Sec. 50-45. Qualified music program evaluation and
461-reports.
462-(a) (Blank). The Department's qualified music program tax
463-credit award evaluation must include:
464-(1) an assessment of the effectiveness of the program
465-in creating and retaining new jobs in Illinois;
466-(2) an assessment of the revenue impact of the
467-program;
468-(3) in the discretion of the Department, a review of
469-the practices and experiences of other states or nations
470-
471-
472-with similar programs; and
473-(4) an assessment of the overall success of the
474-program.
475-The Department may make a recommendation to extend,
476-modify, or not extend the program based on the evaluation.
477-(b) At the end of each fiscal quarter, the Department
478-shall submit to the General Assembly a report that includes,
479-without limitation:
480-(1) an assessment of the economic impact of the
481-program, including the number of jobs created and
482-retained, and whether the job positions are entry level,
483-management, vendor, or production related;
484-(2) the amount of qualified music company spending
485-brought to Illinois, including the amount of spending and
486-type of Illinois vendors hired in connection with a
487-qualified music company; and
488-(3) a determination of whether those receiving
489-qualifying Illinois labor expenditure salaries or wages
490-reflect the geographic, racial and ethnic, gender, and
491-income level diversity of the State of Illinois.
492-(c) At the end of each fiscal year, the Department shall
493-submit to the General Assembly a report that includes, without
494-limitation:
495-(1) the identification of each vendor that provided
496-goods or services that were included in a qualified music
497-company's Illinois spending;
498-
499-
500-(2) a statement of the amount paid to each identified
501-vendor by the qualified music program and whether the
502-vendor is a minority-owned or women-owned business as
503-defined in Section 2 of the Business Enterprise for
504-Minorities, Women, and Persons with Disabilities Act; and
505-(3) a description of the steps taken by the Department
506-to encourage qualified music companies company to use
507-vendors who are minority-owned or women-owned businesses.
508-(Source: P.A. 103-592, eff. 6-7-24; revised 10-21-24.)
509-Section 25. The Use Tax Act is amended by changing Section
510-9 as follows:
511-(35 ILCS 105/9)
512-(Text of Section before amendment by P.A. 103-592, Article
513-75, Section 75-5)
514-Sec. 9. Except as to motor vehicles, watercraft, aircraft,
515-and trailers that are required to be registered with an agency
516-of this State, each retailer required or authorized to collect
517-the tax imposed by this Act shall pay to the Department the
518-amount of such tax (except as otherwise provided) at the time
519-when he is required to file his return for the period during
520-which such tax was collected, less a discount of 2.1% prior to
521-January 1, 1990, and 1.75% on and after January 1, 1990, or $5
522-per calendar year, whichever is greater, which is allowed to
523-reimburse the retailer for expenses incurred in collecting the
524-
525-
526-tax, keeping records, preparing and filing returns, remitting
527-the tax and supplying data to the Department on request.
528-Beginning with returns due on or after January 1, 2025, the
529-discount allowed in this Section, the Retailers' Occupation
530-Tax Act, the Service Occupation Tax Act, and the Service Use
531-Tax Act, including any local tax administered by the
532-Department and reported on the same return, shall not exceed
533-$1,000 per month in the aggregate for returns other than
534-transaction returns filed during the month. When determining
535-the discount allowed under this Section, retailers shall
536-include the amount of tax that would have been due at the 6.25%
537-rate but for the 1.25% rate imposed on sales tax holiday items
538-under Public Act 102-700. The discount under this Section is
539-not allowed for the 1.25% portion of taxes paid on aviation
540-fuel that is subject to the revenue use requirements of 49
541-U.S.C. 47107(b) and 49 U.S.C. 47133. When determining the
542-discount allowed under this Section, retailers shall include
543-the amount of tax that would have been due at the 1% rate but
544-for the 0% rate imposed under Public Act 102-700. In the case
545-of retailers who report and pay the tax on a transaction by
546-transaction basis, as provided in this Section, such discount
547-shall be taken with each such tax remittance instead of when
548-such retailer files his periodic return, but, beginning with
549-returns due on or after January 1, 2025, the discount allowed
550-under this Section and the Retailers' Occupation Tax Act,
551-including any local tax administered by the Department and
552-
553-
554-reported on the same transaction return, shall not exceed
555-$1,000 per month for all transaction returns filed during the
556-month. The discount allowed under this Section is allowed only
557-for returns that are filed in the manner required by this Act.
558-The Department may disallow the discount for retailers whose
559-certificate of registration is revoked at the time the return
560-is filed, but only if the Department's decision to revoke the
561-certificate of registration has become final. A retailer need
562-not remit that part of any tax collected by him to the extent
563-that he is required to remit and does remit the tax imposed by
564-the Retailers' Occupation Tax Act, with respect to the sale of
565-the same property.
566-Where such tangible personal property is sold under a
567-conditional sales contract, or under any other form of sale
568-wherein the payment of the principal sum, or a part thereof, is
569-extended beyond the close of the period for which the return is
570-filed, the retailer, in collecting the tax (except as to motor
571-vehicles, watercraft, aircraft, and trailers that are required
572-to be registered with an agency of this State), may collect for
573-each tax return period, only the tax applicable to that part of
574-the selling price actually received during such tax return
575-period.
576-Except as provided in this Section, on or before the
577-twentieth day of each calendar month, such retailer shall file
578-a return for the preceding calendar month. Such return shall
579-be filed on forms prescribed by the Department and shall
580-
581-
582-furnish such information as the Department may reasonably
583-require. The return shall include the gross receipts on food
584-for human consumption that is to be consumed off the premises
585-where it is sold (other than alcoholic beverages, food
586-consisting of or infused with adult use cannabis, soft drinks,
587-and food that has been prepared for immediate consumption)
588-which were received during the preceding calendar month,
589-quarter, or year, as appropriate, and upon which tax would
590-have been due but for the 0% rate imposed under Public Act
591-102-700. The return shall also include the amount of tax that
592-would have been due on food for human consumption that is to be
593-consumed off the premises where it is sold (other than
594-alcoholic beverages, food consisting of or infused with adult
595-use cannabis, soft drinks, and food that has been prepared for
596-immediate consumption) but for the 0% rate imposed under
597-Public Act 102-700.
598-On and after January 1, 2018, except for returns required
599-to be filed prior to January 1, 2023 for motor vehicles,
600-watercraft, aircraft, and trailers that are required to be
601-registered with an agency of this State, with respect to
602-retailers whose annual gross receipts average $20,000 or more,
603-all returns required to be filed pursuant to this Act shall be
604-filed electronically. On and after January 1, 2023, with
605-respect to retailers whose annual gross receipts average
606-$20,000 or more, all returns required to be filed pursuant to
607-this Act, including, but not limited to, returns for motor
608-
609-
610-vehicles, watercraft, aircraft, and trailers that are required
611-to be registered with an agency of this State, shall be filed
612-electronically. Retailers who demonstrate that they do not
613-have access to the Internet or demonstrate hardship in filing
614-electronically may petition the Department to waive the
615-electronic filing requirement.
616-The Department may require returns to be filed on a
617-quarterly basis. If so required, a return for each calendar
618-quarter shall be filed on or before the twentieth day of the
619-calendar month following the end of such calendar quarter. The
620-taxpayer shall also file a return with the Department for each
621-of the first two months of each calendar quarter, on or before
622-the twentieth day of the following calendar month, stating:
623-1. The name of the seller;
624-2. The address of the principal place of business from
625-which he engages in the business of selling tangible
626-personal property at retail in this State;
627-3. The total amount of taxable receipts received by
628-him during the preceding calendar month from sales of
629-tangible personal property by him during such preceding
630-calendar month, including receipts from charge and time
631-sales, but less all deductions allowed by law;
632-4. The amount of credit provided in Section 2d of this
633-Act;
634-5. The amount of tax due;
635-5-5. The signature of the taxpayer; and
636-
637-
638-6. Such other reasonable information as the Department
639-may require.
640-Each retailer required or authorized to collect the tax
641-imposed by this Act on aviation fuel sold at retail in this
642-State during the preceding calendar month shall, instead of
643-reporting and paying tax on aviation fuel as otherwise
644-required by this Section, report and pay such tax on a separate
645-aviation fuel tax return. The requirements related to the
646-return shall be as otherwise provided in this Section.
647-Notwithstanding any other provisions of this Act to the
648-contrary, retailers collecting tax on aviation fuel shall file
649-all aviation fuel tax returns and shall make all aviation fuel
650-tax payments by electronic means in the manner and form
651-required by the Department. For purposes of this Section,
652-"aviation fuel" means jet fuel and aviation gasoline.
653-If a taxpayer fails to sign a return within 30 days after
654-the proper notice and demand for signature by the Department,
655-the return shall be considered valid and any amount shown to be
656-due on the return shall be deemed assessed.
657-Notwithstanding any other provision of this Act to the
658-contrary, retailers subject to tax on cannabis shall file all
659-cannabis tax returns and shall make all cannabis tax payments
660-by electronic means in the manner and form required by the
661-Department.
662-Beginning October 1, 1993, a taxpayer who has an average
663-monthly tax liability of $150,000 or more shall make all
664-
665-
666-payments required by rules of the Department by electronic
667-funds transfer. Beginning October 1, 1994, a taxpayer who has
668-an average monthly tax liability of $100,000 or more shall
669-make all payments required by rules of the Department by
670-electronic funds transfer. Beginning October 1, 1995, a
671-taxpayer who has an average monthly tax liability of $50,000
672-or more shall make all payments required by rules of the
673-Department by electronic funds transfer. Beginning October 1,
674-2000, a taxpayer who has an annual tax liability of $200,000 or
675-more shall make all payments required by rules of the
676-Department by electronic funds transfer. The term "annual tax
677-liability" shall be the sum of the taxpayer's liabilities
678-under this Act, and under all other State and local occupation
679-and use tax laws administered by the Department, for the
680-immediately preceding calendar year. The term "average monthly
681-tax liability" means the sum of the taxpayer's liabilities
682-under this Act, and under all other State and local occupation
683-and use tax laws administered by the Department, for the
684-immediately preceding calendar year divided by 12. Beginning
685-on October 1, 2002, a taxpayer who has a tax liability in the
686-amount set forth in subsection (b) of Section 2505-210 of the
687-Department of Revenue Law shall make all payments required by
688-rules of the Department by electronic funds transfer.
689-Before August 1 of each year beginning in 1993, the
690-Department shall notify all taxpayers required to make
691-payments by electronic funds transfer. All taxpayers required
692-
693-
694-to make payments by electronic funds transfer shall make those
695-payments for a minimum of one year beginning on October 1.
696-Any taxpayer not required to make payments by electronic
697-funds transfer may make payments by electronic funds transfer
698-with the permission of the Department.
699-All taxpayers required to make payment by electronic funds
700-transfer and any taxpayers authorized to voluntarily make
701-payments by electronic funds transfer shall make those
702-payments in the manner authorized by the Department.
703-The Department shall adopt such rules as are necessary to
704-effectuate a program of electronic funds transfer and the
705-requirements of this Section.
706-Before October 1, 2000, if the taxpayer's average monthly
707-tax liability to the Department under this Act, the Retailers'
708-Occupation Tax Act, the Service Occupation Tax Act, the
709-Service Use Tax Act was $10,000 or more during the preceding 4
710-complete calendar quarters, he shall file a return with the
711-Department each month by the 20th day of the month next
712-following the month during which such tax liability is
713-incurred and shall make payments to the Department on or
714-before the 7th, 15th, 22nd and last day of the month during
715-which such liability is incurred. On and after October 1,
716-2000, if the taxpayer's average monthly tax liability to the
717-Department under this Act, the Retailers' Occupation Tax Act,
718-the Service Occupation Tax Act, and the Service Use Tax Act was
719-$20,000 or more during the preceding 4 complete calendar
720-
721-
722-quarters, he shall file a return with the Department each
723-month by the 20th day of the month next following the month
724-during which such tax liability is incurred and shall make
725-payment to the Department on or before the 7th, 15th, 22nd and
726-last day of the month during which such liability is incurred.
727-If the month during which such tax liability is incurred began
728-prior to January 1, 1985, each payment shall be in an amount
729-equal to 1/4 of the taxpayer's actual liability for the month
730-or an amount set by the Department not to exceed 1/4 of the
731-average monthly liability of the taxpayer to the Department
732-for the preceding 4 complete calendar quarters (excluding the
733-month of highest liability and the month of lowest liability
734-in such 4 quarter period). If the month during which such tax
735-liability is incurred begins on or after January 1, 1985, and
736-prior to January 1, 1987, each payment shall be in an amount
737-equal to 22.5% of the taxpayer's actual liability for the
738-month or 27.5% of the taxpayer's liability for the same
739-calendar month of the preceding year. If the month during
740-which such tax liability is incurred begins on or after
741-January 1, 1987, and prior to January 1, 1988, each payment
742-shall be in an amount equal to 22.5% of the taxpayer's actual
743-liability for the month or 26.25% of the taxpayer's liability
744-for the same calendar month of the preceding year. If the month
745-during which such tax liability is incurred begins on or after
746-January 1, 1988, and prior to January 1, 1989, or begins on or
747-after January 1, 1996, each payment shall be in an amount equal
748-
749-
750-to 22.5% of the taxpayer's actual liability for the month or
751-25% of the taxpayer's liability for the same calendar month of
752-the preceding year. If the month during which such tax
753-liability is incurred begins on or after January 1, 1989, and
754-prior to January 1, 1996, each payment shall be in an amount
755-equal to 22.5% of the taxpayer's actual liability for the
756-month or 25% of the taxpayer's liability for the same calendar
757-month of the preceding year or 100% of the taxpayer's actual
758-liability for the quarter monthly reporting period. The amount
759-of such quarter monthly payments shall be credited against the
760-final tax liability of the taxpayer's return for that month.
761-Before October 1, 2000, once applicable, the requirement of
762-the making of quarter monthly payments to the Department shall
763-continue until such taxpayer's average monthly liability to
764-the Department during the preceding 4 complete calendar
765-quarters (excluding the month of highest liability and the
766-month of lowest liability) is less than $9,000, or until such
767-taxpayer's average monthly liability to the Department as
768-computed for each calendar quarter of the 4 preceding complete
769-calendar quarter period is less than $10,000. However, if a
770-taxpayer can show the Department that a substantial change in
771-the taxpayer's business has occurred which causes the taxpayer
772-to anticipate that his average monthly tax liability for the
773-reasonably foreseeable future will fall below the $10,000
774-threshold stated above, then such taxpayer may petition the
775-Department for change in such taxpayer's reporting status. On
776-
777-
778-and after October 1, 2000, once applicable, the requirement of
779-the making of quarter monthly payments to the Department shall
780-continue until such taxpayer's average monthly liability to
781-the Department during the preceding 4 complete calendar
782-quarters (excluding the month of highest liability and the
783-month of lowest liability) is less than $19,000 or until such
784-taxpayer's average monthly liability to the Department as
785-computed for each calendar quarter of the 4 preceding complete
786-calendar quarter period is less than $20,000. However, if a
787-taxpayer can show the Department that a substantial change in
788-the taxpayer's business has occurred which causes the taxpayer
789-to anticipate that his average monthly tax liability for the
790-reasonably foreseeable future will fall below the $20,000
791-threshold stated above, then such taxpayer may petition the
792-Department for a change in such taxpayer's reporting status.
793-The Department shall change such taxpayer's reporting status
794-unless it finds that such change is seasonal in nature and not
795-likely to be long term. Quarter monthly payment status shall
796-be determined under this paragraph as if the rate reduction to
797-1.25% in Public Act 102-700 on sales tax holiday items had not
798-occurred. For quarter monthly payments due on or after July 1,
799-2023 and through June 30, 2024, "25% of the taxpayer's
800-liability for the same calendar month of the preceding year"
801-shall be determined as if the rate reduction to 1.25% in Public
802-Act 102-700 on sales tax holiday items had not occurred.
803-Quarter monthly payment status shall be determined under this
804-
805-
806-paragraph as if the rate reduction to 0% in Public Act 102-700
807-on food for human consumption that is to be consumed off the
808-premises where it is sold (other than alcoholic beverages,
809-food consisting of or infused with adult use cannabis, soft
810-drinks, and food that has been prepared for immediate
811-consumption) had not occurred. For quarter monthly payments
812-due under this paragraph on or after July 1, 2023 and through
813-June 30, 2024, "25% of the taxpayer's liability for the same
814-calendar month of the preceding year" shall be determined as
815-if the rate reduction to 0% in Public Act 102-700 had not
816-occurred. If any such quarter monthly payment is not paid at
817-the time or in the amount required by this Section, then the
818-taxpayer shall be liable for penalties and interest on the
819-difference between the minimum amount due and the amount of
820-such quarter monthly payment actually and timely paid, except
821-insofar as the taxpayer has previously made payments for that
822-month to the Department in excess of the minimum payments
823-previously due as provided in this Section. The Department
824-shall make reasonable rules and regulations to govern the
825-quarter monthly payment amount and quarter monthly payment
826-dates for taxpayers who file on other than a calendar monthly
827-basis.
828-If any such payment provided for in this Section exceeds
829-the taxpayer's liabilities under this Act, the Retailers'
830-Occupation Tax Act, the Service Occupation Tax Act and the
831-Service Use Tax Act, as shown by an original monthly return,
832-
833-
834-the Department shall issue to the taxpayer a credit memorandum
835-no later than 30 days after the date of payment, which
836-memorandum may be submitted by the taxpayer to the Department
837-in payment of tax liability subsequently to be remitted by the
838-taxpayer to the Department or be assigned by the taxpayer to a
839-similar taxpayer under this Act, the Retailers' Occupation Tax
840-Act, the Service Occupation Tax Act or the Service Use Tax Act,
841-in accordance with reasonable rules and regulations to be
842-prescribed by the Department, except that if such excess
843-payment is shown on an original monthly return and is made
844-after December 31, 1986, no credit memorandum shall be issued,
845-unless requested by the taxpayer. If no such request is made,
846-the taxpayer may credit such excess payment against tax
847-liability subsequently to be remitted by the taxpayer to the
848-Department under this Act, the Retailers' Occupation Tax Act,
849-the Service Occupation Tax Act or the Service Use Tax Act, in
850-accordance with reasonable rules and regulations prescribed by
851-the Department. If the Department subsequently determines that
852-all or any part of the credit taken was not actually due to the
853-taxpayer, the taxpayer's vendor's discount shall be reduced,
854-if necessary, to reflect the difference between the credit
855-taken and that actually due, and the taxpayer shall be liable
856-for penalties and interest on such difference.
857-If the retailer is otherwise required to file a monthly
858-return and if the retailer's average monthly tax liability to
859-the Department does not exceed $200, the Department may
860-
861-
862-authorize his returns to be filed on a quarter annual basis,
863-with the return for January, February, and March of a given
864-year being due by April 20 of such year; with the return for
865-April, May and June of a given year being due by July 20 of
866-such year; with the return for July, August and September of a
867-given year being due by October 20 of such year, and with the
868-return for October, November and December of a given year
869-being due by January 20 of the following year.
870-If the retailer is otherwise required to file a monthly or
871-quarterly return and if the retailer's average monthly tax
872-liability to the Department does not exceed $50, the
873-Department may authorize his returns to be filed on an annual
874-basis, with the return for a given year being due by January 20
875-of the following year.
876-Such quarter annual and annual returns, as to form and
877-substance, shall be subject to the same requirements as
878-monthly returns.
879-Notwithstanding any other provision in this Act concerning
880-the time within which a retailer may file his return, in the
881-case of any retailer who ceases to engage in a kind of business
882-which makes him responsible for filing returns under this Act,
883-such retailer shall file a final return under this Act with the
884-Department not more than one month after discontinuing such
885-business.
886-In addition, with respect to motor vehicles, watercraft,
887-aircraft, and trailers that are required to be registered with
888-
889-
890-an agency of this State, except as otherwise provided in this
891-Section, every retailer selling this kind of tangible personal
892-property shall file, with the Department, upon a form to be
893-prescribed and supplied by the Department, a separate return
894-for each such item of tangible personal property which the
895-retailer sells, except that if, in the same transaction, (i) a
896-retailer of aircraft, watercraft, motor vehicles or trailers
897-transfers more than one aircraft, watercraft, motor vehicle or
898-trailer to another aircraft, watercraft, motor vehicle or
899-trailer retailer for the purpose of resale or (ii) a retailer
900-of aircraft, watercraft, motor vehicles, or trailers transfers
901-more than one aircraft, watercraft, motor vehicle, or trailer
902-to a purchaser for use as a qualifying rolling stock as
903-provided in Section 3-55 of this Act, then that seller may
904-report the transfer of all the aircraft, watercraft, motor
905-vehicles or trailers involved in that transaction to the
906-Department on the same uniform invoice-transaction reporting
907-return form. For purposes of this Section, "watercraft" means
908-a Class 2, Class 3, or Class 4 watercraft as defined in Section
909-3-2 of the Boat Registration and Safety Act, a personal
910-watercraft, or any boat equipped with an inboard motor.
911-In addition, with respect to motor vehicles, watercraft,
912-aircraft, and trailers that are required to be registered with
913-an agency of this State, every person who is engaged in the
914-business of leasing or renting such items and who, in
915-connection with such business, sells any such item to a
916-
917-
918-retailer for the purpose of resale is, notwithstanding any
919-other provision of this Section to the contrary, authorized to
920-meet the return-filing requirement of this Act by reporting
921-the transfer of all the aircraft, watercraft, motor vehicles,
922-or trailers transferred for resale during a month to the
923-Department on the same uniform invoice-transaction reporting
924-return form on or before the 20th of the month following the
925-month in which the transfer takes place. Notwithstanding any
926-other provision of this Act to the contrary, all returns filed
927-under this paragraph must be filed by electronic means in the
928-manner and form as required by the Department.
929-The transaction reporting return in the case of motor
930-vehicles or trailers that are required to be registered with
931-an agency of this State, shall be the same document as the
932-Uniform Invoice referred to in Section 5-402 of the Illinois
933-Vehicle Code and must show the name and address of the seller;
934-the name and address of the purchaser; the amount of the
935-selling price including the amount allowed by the retailer for
936-traded-in property, if any; the amount allowed by the retailer
937-for the traded-in tangible personal property, if any, to the
938-extent to which Section 2 of this Act allows an exemption for
939-the value of traded-in property; the balance payable after
940-deducting such trade-in allowance from the total selling
941-price; the amount of tax due from the retailer with respect to
942-such transaction; the amount of tax collected from the
943-purchaser by the retailer on such transaction (or satisfactory
944-
945-
946-evidence that such tax is not due in that particular instance,
947-if that is claimed to be the fact); the place and date of the
948-sale; a sufficient identification of the property sold; such
949-other information as is required in Section 5-402 of the
950-Illinois Vehicle Code, and such other information as the
951-Department may reasonably require.
952-The transaction reporting return in the case of watercraft
953-and aircraft must show the name and address of the seller; the
954-name and address of the purchaser; the amount of the selling
955-price including the amount allowed by the retailer for
956-traded-in property, if any; the amount allowed by the retailer
957-for the traded-in tangible personal property, if any, to the
958-extent to which Section 2 of this Act allows an exemption for
959-the value of traded-in property; the balance payable after
960-deducting such trade-in allowance from the total selling
961-price; the amount of tax due from the retailer with respect to
962-such transaction; the amount of tax collected from the
963-purchaser by the retailer on such transaction (or satisfactory
964-evidence that such tax is not due in that particular instance,
965-if that is claimed to be the fact); the place and date of the
966-sale, a sufficient identification of the property sold, and
967-such other information as the Department may reasonably
968-require.
969-Such transaction reporting return shall be filed not later
970-than 20 days after the date of delivery of the item that is
971-being sold, but may be filed by the retailer at any time sooner
972-
973-
974-than that if he chooses to do so. The transaction reporting
975-return and tax remittance or proof of exemption from the tax
976-that is imposed by this Act may be transmitted to the
977-Department by way of the State agency with which, or State
978-officer with whom, the tangible personal property must be
979-titled or registered (if titling or registration is required)
980-if the Department and such agency or State officer determine
981-that this procedure will expedite the processing of
982-applications for title or registration.
983-With each such transaction reporting return, the retailer
984-shall remit the proper amount of tax due (or shall submit
985-satisfactory evidence that the sale is not taxable if that is
986-the case), to the Department or its agents, whereupon the
987-Department shall issue, in the purchaser's name, a tax receipt
988-(or a certificate of exemption if the Department is satisfied
989-that the particular sale is tax exempt) which such purchaser
990-may submit to the agency with which, or State officer with
991-whom, he must title or register the tangible personal property
992-that is involved (if titling or registration is required) in
993-support of such purchaser's application for an Illinois
994-certificate or other evidence of title or registration to such
995-tangible personal property.
996-No retailer's failure or refusal to remit tax under this
997-Act precludes a user, who has paid the proper tax to the
998-retailer, from obtaining his certificate of title or other
999-evidence of title or registration (if titling or registration
1000-
1001-
1002-is required) upon satisfying the Department that such user has
1003-paid the proper tax (if tax is due) to the retailer. The
1004-Department shall adopt appropriate rules to carry out the
1005-mandate of this paragraph.
1006-If the user who would otherwise pay tax to the retailer
1007-wants the transaction reporting return filed and the payment
1008-of tax or proof of exemption made to the Department before the
1009-retailer is willing to take these actions and such user has not
1010-paid the tax to the retailer, such user may certify to the fact
1011-of such delay by the retailer, and may (upon the Department
1012-being satisfied of the truth of such certification) transmit
1013-the information required by the transaction reporting return
1014-and the remittance for tax or proof of exemption directly to
1015-the Department and obtain his tax receipt or exemption
1016-determination, in which event the transaction reporting return
1017-and tax remittance (if a tax payment was required) shall be
1018-credited by the Department to the proper retailer's account
1019-with the Department, but without the vendor's discount
1020-provided for in this Section being allowed. When the user pays
1021-the tax directly to the Department, he shall pay the tax in the
1022-same amount and in the same form in which it would be remitted
1023-if the tax had been remitted to the Department by the retailer.
1024-On and after January 1, 2025, with respect to the lease of
1025-trailers, other than semitrailers as defined in Section 1-187
1026-of the Illinois Vehicle Code, that are required to be
1027-registered with an agency of this State and that are subject to
1028-
1029-
1030-the tax on lease receipts under this Act, notwithstanding any
1031-other provision of this Act to the contrary, for the purpose of
1032-reporting and paying tax under this Act on those lease
1033-receipts, lessors shall file returns in addition to and
1034-separate from the transaction reporting return. Lessors shall
1035-file those lease returns and make payment to the Department by
1036-electronic means on or before the 20th day of each month
1037-following the month, quarter, or year, as applicable, in which
1038-lease receipts were received. All lease receipts received by
1039-the lessor from the lease of those trailers during the same
1040-reporting period shall be reported and tax shall be paid on a
1041-single return form to be prescribed by the Department.
1042-Where a retailer collects the tax with respect to the
1043-selling price of tangible personal property which he sells and
1044-the purchaser thereafter returns such tangible personal
1045-property and the retailer refunds the selling price thereof to
1046-the purchaser, such retailer shall also refund, to the
1047-purchaser, the tax so collected from the purchaser. When
1048-filing his return for the period in which he refunds such tax
1049-to the purchaser, the retailer may deduct the amount of the tax
1050-so refunded by him to the purchaser from any other use tax
1051-which such retailer may be required to pay or remit to the
1052-Department, as shown by such return, if the amount of the tax
1053-to be deducted was previously remitted to the Department by
1054-such retailer. If the retailer has not previously remitted the
1055-amount of such tax to the Department, he is entitled to no
1056-
1057-
1058-deduction under this Act upon refunding such tax to the
1059-purchaser.
1060-Any retailer filing a return under this Section shall also
1061-include (for the purpose of paying tax thereon) the total tax
1062-covered by such return upon the selling price of tangible
1063-personal property purchased by him at retail from a retailer,
1064-but as to which the tax imposed by this Act was not collected
1065-from the retailer filing such return, and such retailer shall
1066-remit the amount of such tax to the Department when filing such
1067-return.
1068-If experience indicates such action to be practicable, the
1069-Department may prescribe and furnish a combination or joint
1070-return which will enable retailers, who are required to file
1071-returns hereunder and also under the Retailers' Occupation Tax
1072-Act, to furnish all the return information required by both
1073-Acts on the one form.
1074-Where the retailer has more than one business registered
1075-with the Department under separate registration under this
1076-Act, such retailer may not file each return that is due as a
1077-single return covering all such registered businesses, but
1078-shall file separate returns for each such registered business.
1079-Beginning January 1, 1990, each month the Department shall
1080-pay into the State and Local Sales Tax Reform Fund, a special
1081-fund in the State Treasury which is hereby created, the net
1082-revenue realized for the preceding month from the 1% tax
1083-imposed under this Act.
1084-
1085-
1086-Beginning January 1, 1990, each month the Department shall
1087-pay into the County and Mass Transit District Fund 4% of the
1088-net revenue realized for the preceding month from the 6.25%
1089-general rate on the selling price of tangible personal
1090-property which is purchased outside Illinois at retail from a
1091-retailer and which is titled or registered by an agency of this
1092-State's government.
1093-Beginning January 1, 1990, each month the Department shall
1094-pay into the State and Local Sales Tax Reform Fund, a special
1095-fund in the State Treasury, 20% of the net revenue realized for
1096-the preceding month from the 6.25% general rate on the selling
1097-price of tangible personal property, other than (i) tangible
1098-personal property which is purchased outside Illinois at
1099-retail from a retailer and which is titled or registered by an
1100-agency of this State's government and (ii) aviation fuel sold
1101-on or after December 1, 2019. This exception for aviation fuel
1102-only applies for so long as the revenue use requirements of 49
1103-U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
1104-For aviation fuel sold on or after December 1, 2019, each
1105-month the Department shall pay into the State Aviation Program
1106-Fund 20% of the net revenue realized for the preceding month
1107-from the 6.25% general rate on the selling price of aviation
1108-fuel, less an amount estimated by the Department to be
1109-required for refunds of the 20% portion of the tax on aviation
1110-fuel under this Act, which amount shall be deposited into the
1111-Aviation Fuel Sales Tax Refund Fund. The Department shall only
1112-
1113-
1114-pay moneys into the State Aviation Program Fund and the
1115-Aviation Fuels Sales Tax Refund Fund under this Act for so long
1116-as the revenue use requirements of 49 U.S.C. 47107(b) and 49
1117-U.S.C. 47133 are binding on the State.
1118-Beginning August 1, 2000, each month the Department shall
1119-pay into the State and Local Sales Tax Reform Fund 100% of the
1120-net revenue realized for the preceding month from the 1.25%
1121-rate on the selling price of motor fuel and gasohol. If, in any
1122-month, the tax on sales tax holiday items, as defined in
1123-Section 3-6, is imposed at the rate of 1.25%, then the
1124-Department shall pay 100% of the net revenue realized for that
1125-month from the 1.25% rate on the selling price of sales tax
1126-holiday items into the State and Local Sales Tax Reform Fund.
1127-Beginning January 1, 1990, each month the Department shall
1128-pay into the Local Government Tax Fund 16% of the net revenue
1129-realized for the preceding month from the 6.25% general rate
1130-on the selling price of tangible personal property which is
1131-purchased outside Illinois at retail from a retailer and which
1132-is titled or registered by an agency of this State's
1133-government.
1134-Beginning October 1, 2009, each month the Department shall
1135-pay into the Capital Projects Fund an amount that is equal to
1136-an amount estimated by the Department to represent 80% of the
1137-net revenue realized for the preceding month from the sale of
1138-candy, grooming and hygiene products, and soft drinks that had
1139-been taxed at a rate of 1% prior to September 1, 2009 but that
1140-
1141-
1142-are now taxed at 6.25%.
1143-Beginning July 1, 2011, each month the Department shall
1144-pay into the Clean Air Act Permit Fund 80% of the net revenue
1145-realized for the preceding month from the 6.25% general rate
1146-on the selling price of sorbents used in Illinois in the
1147-process of sorbent injection as used to comply with the
1148-Environmental Protection Act or the federal Clean Air Act, but
1149-the total payment into the Clean Air Act Permit Fund under this
1150-Act and the Retailers' Occupation Tax Act shall not exceed
1151-$2,000,000 in any fiscal year.
1152-Beginning July 1, 2013, each month the Department shall
1153-pay into the Underground Storage Tank Fund from the proceeds
1154-collected under this Act, the Service Use Tax Act, the Service
1155-Occupation Tax Act, and the Retailers' Occupation Tax Act an
1156-amount equal to the average monthly deficit in the Underground
1157-Storage Tank Fund during the prior year, as certified annually
1158-by the Illinois Environmental Protection Agency, but the total
1159-payment into the Underground Storage Tank Fund under this Act,
1160-the Service Use Tax Act, the Service Occupation Tax Act, and
1161-the Retailers' Occupation Tax Act shall not exceed $18,000,000
1162-in any State fiscal year. As used in this paragraph, the
1163-"average monthly deficit" shall be equal to the difference
1164-between the average monthly claims for payment by the fund and
1165-the average monthly revenues deposited into the fund,
1166-excluding payments made pursuant to this paragraph.
1167-Beginning July 1, 2015, of the remainder of the moneys
1168-
1169-
1170-received by the Department under this Act, the Service Use Tax
1171-Act, the Service Occupation Tax Act, and the Retailers'
1172-Occupation Tax Act, each month the Department shall deposit
1173-$500,000 into the State Crime Laboratory Fund.
1174-Of the remainder of the moneys received by the Department
1175-pursuant to this Act, (a) 1.75% thereof shall be paid into the
1176-Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
1177-and after July 1, 1989, 3.8% thereof shall be paid into the
1178-Build Illinois Fund; provided, however, that if in any fiscal
1179-year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
1180-may be, of the moneys received by the Department and required
1181-to be paid into the Build Illinois Fund pursuant to Section 3
1182-of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
1183-Act, Section 9 of the Service Use Tax Act, and Section 9 of the
1184-Service Occupation Tax Act, such Acts being hereinafter called
1185-the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
1186-may be, of moneys being hereinafter called the "Tax Act
1187-Amount", and (2) the amount transferred to the Build Illinois
1188-Fund from the State and Local Sales Tax Reform Fund shall be
1189-less than the Annual Specified Amount (as defined in Section 3
1190-of the Retailers' Occupation Tax Act), an amount equal to the
1191-difference shall be immediately paid into the Build Illinois
1192-Fund from other moneys received by the Department pursuant to
1193-the Tax Acts; and further provided, that if on the last
1194-business day of any month the sum of (1) the Tax Act Amount
1195-required to be deposited into the Build Illinois Bond Account
1196-
1197-
1198-in the Build Illinois Fund during such month and (2) the amount
1199-transferred during such month to the Build Illinois Fund from
1200-the State and Local Sales Tax Reform Fund shall have been less
1201-than 1/12 of the Annual Specified Amount, an amount equal to
1202-the difference shall be immediately paid into the Build
1203-Illinois Fund from other moneys received by the Department
1204-pursuant to the Tax Acts; and, further provided, that in no
1205-event shall the payments required under the preceding proviso
1206-result in aggregate payments into the Build Illinois Fund
1207-pursuant to this clause (b) for any fiscal year in excess of
1208-the greater of (i) the Tax Act Amount or (ii) the Annual
1209-Specified Amount for such fiscal year; and, further provided,
1210-that the amounts payable into the Build Illinois Fund under
1211-this clause (b) shall be payable only until such time as the
1212-aggregate amount on deposit under each trust indenture
1213-securing Bonds issued and outstanding pursuant to the Build
1214-Illinois Bond Act is sufficient, taking into account any
1215-future investment income, to fully provide, in accordance with
1216-such indenture, for the defeasance of or the payment of the
1217-principal of, premium, if any, and interest on the Bonds
1218-secured by such indenture and on any Bonds expected to be
1219-issued thereafter and all fees and costs payable with respect
1220-thereto, all as certified by the Director of the Bureau of the
1221-Budget (now Governor's Office of Management and Budget). If on
1222-the last business day of any month in which Bonds are
1223-outstanding pursuant to the Build Illinois Bond Act, the
1224-
1225-
1226-aggregate of the moneys deposited in the Build Illinois Bond
1227-Account in the Build Illinois Fund in such month shall be less
1228-than the amount required to be transferred in such month from
1229-the Build Illinois Bond Account to the Build Illinois Bond
1230-Retirement and Interest Fund pursuant to Section 13 of the
1231-Build Illinois Bond Act, an amount equal to such deficiency
1232-shall be immediately paid from other moneys received by the
1233-Department pursuant to the Tax Acts to the Build Illinois
1234-Fund; provided, however, that any amounts paid to the Build
1235-Illinois Fund in any fiscal year pursuant to this sentence
1236-shall be deemed to constitute payments pursuant to clause (b)
1237-of the preceding sentence and shall reduce the amount
1238-otherwise payable for such fiscal year pursuant to clause (b)
1239-of the preceding sentence. The moneys received by the
1240-Department pursuant to this Act and required to be deposited
1241-into the Build Illinois Fund are subject to the pledge, claim
1242-and charge set forth in Section 12 of the Build Illinois Bond
1243-Act.
1244-Subject to payment of amounts into the Build Illinois Fund
1245-as provided in the preceding paragraph or in any amendment
1246-thereto hereafter enacted, the following specified monthly
1247-installment of the amount requested in the certificate of the
1248-Chairman of the Metropolitan Pier and Exposition Authority
1249-provided under Section 8.25f of the State Finance Act, but not
1250-in excess of the sums designated as "Total Deposit", shall be
1251-deposited in the aggregate from collections under Section 9 of
1252-
1253-
1254-the Use Tax Act, Section 9 of the Service Use Tax Act, Section
1255-9 of the Service Occupation Tax Act, and Section 3 of the
1256-Retailers' Occupation Tax Act into the McCormick Place
1257-Expansion Project Fund in the specified fiscal years.
1258-Fiscal YearTotal Deposit1993 $01994 53,000,0001995 58,000,0001996 61,000,0001997 64,000,0001998 68,000,0001999 71,000,0002000 75,000,0002001 80,000,0002002 93,000,0002003 99,000,0002004103,000,0002005108,000,0002006113,000,0002007119,000,0002008126,000,0002009132,000,0002010139,000,0002011146,000,0002012153,000,0002013161,000,000 Fiscal Year Total Deposit 1993 $0 1994 53,000,000 1995 58,000,000 1996 61,000,000 1997 64,000,000 1998 68,000,000 1999 71,000,000 2000 75,000,000 2001 80,000,000 2002 93,000,000 2003 99,000,000 2004 103,000,000 2005 108,000,000 2006 113,000,000 2007 119,000,000 2008 126,000,000 2009 132,000,000 2010 139,000,000 2011 146,000,000 2012 153,000,000 2013 161,000,000
1259-Fiscal Year Total Deposit
1260-1993 $0
1261-1994 53,000,000
1262-1995 58,000,000
1263-1996 61,000,000
1264-1997 64,000,000
1265-1998 68,000,000
1266-1999 71,000,000
1267-2000 75,000,000
1268-2001 80,000,000
1269-2002 93,000,000
1270-2003 99,000,000
1271-2004 103,000,000
1272-2005 108,000,000
1273-2006 113,000,000
1274-2007 119,000,000
1275-2008 126,000,000
1276-2009 132,000,000
1277-2010 139,000,000
1278-2011 146,000,000
1279-2012 153,000,000
1280-2013 161,000,000
1281-
1282-
1283-Fiscal Year Total Deposit
1284-1993 $0
1285-1994 53,000,000
1286-1995 58,000,000
1287-1996 61,000,000
1288-1997 64,000,000
1289-1998 68,000,000
1290-1999 71,000,000
1291-2000 75,000,000
1292-2001 80,000,000
1293-2002 93,000,000
1294-2003 99,000,000
1295-2004 103,000,000
1296-2005 108,000,000
1297-2006 113,000,000
1298-2007 119,000,000
1299-2008 126,000,000
1300-2009 132,000,000
1301-2010 139,000,000
1302-2011 146,000,000
1303-2012 153,000,000
1304-2013 161,000,000
1305-
1306-
1307-2014170,000,0002015179,000,0002016189,000,0002017199,000,0002018210,000,0002019221,000,0002020233,000,0002021300,000,0002022300,000,0002023300,000,0002024 300,000,0002025 300,000,0002026 300,000,0002027 375,000,0002028 375,000,0002029 375,000,0002030 375,000,0002031 375,000,0002032 375,000,0002033 375,000,000 2034375,000,0002035375,000,0002036450,000,000and each fiscal year thereafter that bonds 2014 170,000,000 2015 179,000,000 2016 189,000,000 2017 199,000,000 2018 210,000,000 2019 221,000,000 2020 233,000,000 2021 300,000,000 2022 300,000,000 2023 300,000,000 2024 300,000,000 2025 300,000,000 2026 300,000,000 2027 375,000,000 2028 375,000,000 2029 375,000,000 2030 375,000,000 2031 375,000,000 2032 375,000,000 2033 375,000,000 2034 375,000,000 2035 375,000,000 2036 450,000,000 and each fiscal year thereafter that bonds
1308-2014 170,000,000
1309-2015 179,000,000
1310-2016 189,000,000
1311-2017 199,000,000
1312-2018 210,000,000
1313-2019 221,000,000
1314-2020 233,000,000
1315-2021 300,000,000
1316-2022 300,000,000
1317-2023 300,000,000
1318-2024 300,000,000
1319-2025 300,000,000
1320-2026 300,000,000
1321-2027 375,000,000
1322-2028 375,000,000
1323-2029 375,000,000
1324-2030 375,000,000
1325-2031 375,000,000
1326-2032 375,000,000
1327-2033 375,000,000
1328-2034 375,000,000
1329-2035 375,000,000
1330-2036 450,000,000
1331-and
1332-each fiscal year
1333-thereafter that bonds
1334-
1335-2014 170,000,000
1336-2015 179,000,000
1337-2016 189,000,000
1338-2017 199,000,000
1339-2018 210,000,000
1340-2019 221,000,000
1341-2020 233,000,000
1342-2021 300,000,000
1343-2022 300,000,000
1344-2023 300,000,000
1345-2024 300,000,000
1346-2025 300,000,000
1347-2026 300,000,000
1348-2027 375,000,000
1349-2028 375,000,000
1350-2029 375,000,000
1351-2030 375,000,000
1352-2031 375,000,000
1353-2032 375,000,000
1354-2033 375,000,000
1355-2034 375,000,000
1356-2035 375,000,000
1357-2036 450,000,000
1358-and
1359-each fiscal year
1360-thereafter that bonds
1361-
1362-
1363-are outstanding under Section 13.2 of the Metropolitan Pier and Exposition Authority Act, but not after fiscal year 2060. are outstanding under Section 13.2 of the Metropolitan Pier and Exposition Authority Act, but not after fiscal year 2060.
1364-are outstanding under
1365-Section 13.2 of the
1366-Metropolitan Pier and
1367-Exposition Authority Act,
1368-but not after fiscal year 2060.
1369-Beginning July 20, 1993 and in each month of each fiscal
1370-year thereafter, one-eighth of the amount requested in the
1371-certificate of the Chairman of the Metropolitan Pier and
1372-Exposition Authority for that fiscal year, less the amount
1373-deposited into the McCormick Place Expansion Project Fund by
1374-the State Treasurer in the respective month under subsection
1375-(g) of Section 13 of the Metropolitan Pier and Exposition
1376-Authority Act, plus cumulative deficiencies in the deposits
1377-required under this Section for previous months and years,
1378-shall be deposited into the McCormick Place Expansion Project
1379-Fund, until the full amount requested for the fiscal year, but
1380-not in excess of the amount specified above as "Total
1381-Deposit", has been deposited.
1382-Subject to payment of amounts into the Capital Projects
1383-Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
1384-and the McCormick Place Expansion Project Fund pursuant to the
1385-preceding paragraphs or in any amendments thereto hereafter
1386-enacted, for aviation fuel sold on or after December 1, 2019,
1387-the Department shall each month deposit into the Aviation Fuel
1388-Sales Tax Refund Fund an amount estimated by the Department to
1389-be required for refunds of the 80% portion of the tax on
1390-
1391-are outstanding under
1392-Section 13.2 of the
1393-Metropolitan Pier and
1394-Exposition Authority Act,
1395-but not after fiscal year 2060.
1396-
1397-
1398-aviation fuel under this Act. The Department shall only
1399-deposit moneys into the Aviation Fuel Sales Tax Refund Fund
1400-under this paragraph for so long as the revenue use
1401-requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
1402-binding on the State.
1403-Subject to payment of amounts into the Build Illinois Fund
1404-and the McCormick Place Expansion Project Fund pursuant to the
1405-preceding paragraphs or in any amendments thereto hereafter
1406-enacted, beginning July 1, 1993 and ending on September 30,
1407-2013, the Department shall each month pay into the Illinois
1408-Tax Increment Fund 0.27% of 80% of the net revenue realized for
1409-the preceding month from the 6.25% general rate on the selling
1410-price of tangible personal property.
1411-Subject to payment of amounts into the Build Illinois
1412-Fund, the McCormick Place Expansion Project Fund, the Illinois
1413-Tax Increment Fund, and the Energy Infrastructure Fund
1414-pursuant to the preceding paragraphs or in any amendments to
1415-this Section hereafter enacted, beginning on the first day of
1416-the first calendar month to occur on or after August 26, 2014
1417-(the effective date of Public Act 98-1098), each month, from
1418-the collections made under Section 9 of the Use Tax Act,
1419-Section 9 of the Service Use Tax Act, Section 9 of the Service
1420-Occupation Tax Act, and Section 3 of the Retailers' Occupation
1421-Tax Act, the Department shall pay into the Tax Compliance and
1422-Administration Fund, to be used, subject to appropriation, to
1423-fund additional auditors and compliance personnel at the
1424-
1425-
1426-Department of Revenue, an amount equal to 1/12 of 5% of 80% of
1427-the cash receipts collected during the preceding fiscal year
1428-by the Audit Bureau of the Department under the Use Tax Act,
1429-the Service Use Tax Act, the Service Occupation Tax Act, the
1430-Retailers' Occupation Tax Act, and associated local occupation
1431-and use taxes administered by the Department.
1432-Subject to payments of amounts into the Build Illinois
1433-Fund, the McCormick Place Expansion Project Fund, the Illinois
1434-Tax Increment Fund, and the Tax Compliance and Administration
1435-Fund as provided in this Section, beginning on July 1, 2018 the
1436-Department shall pay each month into the Downstate Public
1437-Transportation Fund the moneys required to be so paid under
1438-Section 2-3 of the Downstate Public Transportation Act.
1439-Subject to successful execution and delivery of a
1440-public-private agreement between the public agency and private
1441-entity and completion of the civic build, beginning on July 1,
1442-2023, of the remainder of the moneys received by the
1443-Department under the Use Tax Act, the Service Use Tax Act, the
1444-Service Occupation Tax Act, and this Act, the Department shall
1445-deposit the following specified deposits in the aggregate from
1446-collections under the Use Tax Act, the Service Use Tax Act, the
1447-Service Occupation Tax Act, and the Retailers' Occupation Tax
1448-Act, as required under Section 8.25g of the State Finance Act
1449-for distribution consistent with the Public-Private
1450-Partnership for Civic and Transit Infrastructure Project Act.
1451-The moneys received by the Department pursuant to this Act and
1452-
1453-
1454-required to be deposited into the Civic and Transit
1455-Infrastructure Fund are subject to the pledge, claim, and
1456-charge set forth in Section 25-55 of the Public-Private
1457-Partnership for Civic and Transit Infrastructure Project Act.
1458-As used in this paragraph, "civic build", "private entity",
1459-"public-private agreement", and "public agency" have the
1460-meanings provided in Section 25-10 of the Public-Private
1461-Partnership for Civic and Transit Infrastructure Project Act.
1462-Fiscal Year............................Total Deposit
1463-2024....................................$200,000,000
1464-2025....................................$206,000,000
1465-2026....................................$212,200,000
1466-2027....................................$218,500,000
1467-2028....................................$225,100,000
1468-2029....................................$288,700,000
1469-2030....................................$298,900,000
1470-2031....................................$309,300,000
1471-2032....................................$320,100,000
1472-2033....................................$331,200,000
1473-2034....................................$341,200,000
1474-2035....................................$351,400,000
1475-2036....................................$361,900,000
1476-2037....................................$372,800,000
1477-2038....................................$384,000,000
1478-2039....................................$395,500,000
1479-2040....................................$407,400,000
1480-
1481-
1482-2041....................................$419,600,000
1483-2042....................................$432,200,000
1484-2043....................................$445,100,000
1485-Beginning July 1, 2021 and until July 1, 2022, subject to
1486-the payment of amounts into the State and Local Sales Tax
1487-Reform Fund, the Build Illinois Fund, the McCormick Place
1488-Expansion Project Fund, the Illinois Tax Increment Fund, and
1489-the Tax Compliance and Administration Fund as provided in this
1490-Section, the Department shall pay each month into the Road
1491-Fund the amount estimated to represent 16% of the net revenue
1492-realized from the taxes imposed on motor fuel and gasohol.
1493-Beginning July 1, 2022 and until July 1, 2023, subject to the
1494-payment of amounts into the State and Local Sales Tax Reform
1495-Fund, the Build Illinois Fund, the McCormick Place Expansion
1496-Project Fund, the Illinois Tax Increment Fund, and the Tax
1497-Compliance and Administration Fund as provided in this
1498-Section, the Department shall pay each month into the Road
1499-Fund the amount estimated to represent 32% of the net revenue
1500-realized from the taxes imposed on motor fuel and gasohol.
1501-Beginning July 1, 2023 and until July 1, 2024, subject to the
1502-payment of amounts into the State and Local Sales Tax Reform
1503-Fund, the Build Illinois Fund, the McCormick Place Expansion
1504-Project Fund, the Illinois Tax Increment Fund, and the Tax
1505-Compliance and Administration Fund as provided in this
1506-Section, the Department shall pay each month into the Road
1507-Fund the amount estimated to represent 48% of the net revenue
1508-
1509-
1510-realized from the taxes imposed on motor fuel and gasohol.
1511-Beginning July 1, 2024 and until July 1, 2025, subject to the
1512-payment of amounts into the State and Local Sales Tax Reform
1513-Fund, the Build Illinois Fund, the McCormick Place Expansion
1514-Project Fund, the Illinois Tax Increment Fund, and the Tax
1515-Compliance and Administration Fund as provided in this
1516-Section, the Department shall pay each month into the Road
1517-Fund the amount estimated to represent 64% of the net revenue
1518-realized from the taxes imposed on motor fuel and gasohol.
1519-Beginning on July 1, 2025, subject to the payment of amounts
1520-into the State and Local Sales Tax Reform Fund, the Build
1521-Illinois Fund, the McCormick Place Expansion Project Fund, the
1522-Illinois Tax Increment Fund, and the Tax Compliance and
1523-Administration Fund as provided in this Section, the
1524-Department shall pay each month into the Road Fund the amount
1525-estimated to represent 80% of the net revenue realized from
1526-the taxes imposed on motor fuel and gasohol. As used in this
1527-paragraph "motor fuel" has the meaning given to that term in
1528-Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
1529-meaning given to that term in Section 3-40 of this Act.
1530-Of the remainder of the moneys received by the Department
1531-pursuant to this Act, 75% thereof shall be paid into the State
1532-Treasury and 25% shall be reserved in a special account and
1533-used only for the transfer to the Common School Fund as part of
1534-the monthly transfer from the General Revenue Fund in
1535-accordance with Section 8a of the State Finance Act.
1536-
1537-
1538-As soon as possible after the first day of each month, upon
1539-certification of the Department of Revenue, the Comptroller
1540-shall order transferred and the Treasurer shall transfer from
1541-the General Revenue Fund to the Motor Fuel Tax Fund an amount
1542-equal to 1.7% of 80% of the net revenue realized under this Act
1543-for the second preceding month. Beginning April 1, 2000, this
1544-transfer is no longer required and shall not be made.
1545-Net revenue realized for a month shall be the revenue
1546-collected by the State pursuant to this Act, less the amount
1547-paid out during that month as refunds to taxpayers for
1548-overpayment of liability.
1549-For greater simplicity of administration, manufacturers,
1550-importers and wholesalers whose products are sold at retail in
1551-Illinois by numerous retailers, and who wish to do so, may
1552-assume the responsibility for accounting and paying to the
1553-Department all tax accruing under this Act with respect to
1554-such sales, if the retailers who are affected do not make
1555-written objection to the Department to this arrangement.
1556-(Source: P.A. 102-700, Article 60, Section 60-15, eff.
1557-4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
1558-102-1019, eff. 1-1-23; 103-154, eff. 6-30-23; 103-363, eff.
1559-7-28-23; 103-592, Article 110, Section 110-5, eff. 6-7-24;
1560-revised 7-22-24.)
1561-(Text of Section after amendment by P.A. 103-592, Article
1562-75, Section 75-5)
1563-
1564-
1565-Sec. 9. Except as to motor vehicles, watercraft, aircraft,
1566-and trailers that are required to be registered with an agency
1567-of this State, each retailer required or authorized to collect
1568-the tax imposed by this Act shall pay to the Department the
1569-amount of such tax (except as otherwise provided) at the time
1570-when he is required to file his return for the period during
1571-which such tax was collected, less a discount of 2.1% prior to
1572-January 1, 1990, and 1.75% on and after January 1, 1990, or $5
1573-per calendar year, whichever is greater, which is allowed to
1574-reimburse the retailer for expenses incurred in collecting the
1575-tax, keeping records, preparing and filing returns, remitting
1576-the tax and supplying data to the Department on request.
1577-Beginning with returns due on or after January 1, 2025, the
1578-discount allowed in this Section, the Retailers' Occupation
1579-Tax Act, the Service Occupation Tax Act, and the Service Use
1580-Tax Act, including any local tax administered by the
1581-Department and reported on the same return, shall not exceed
1582-$1,000 per month in the aggregate for returns other than
1583-transaction returns filed during the month. When determining
1584-the discount allowed under this Section, retailers shall
1585-include the amount of tax that would have been due at the 6.25%
1586-rate but for the 1.25% rate imposed on sales tax holiday items
1587-under Public Act 102-700. The discount under this Section is
1588-not allowed for the 1.25% portion of taxes paid on aviation
1589-fuel that is subject to the revenue use requirements of 49
1590-U.S.C. 47107(b) and 49 U.S.C. 47133. When determining the
1591-
1592-
1593-discount allowed under this Section, retailers shall include
1594-the amount of tax that would have been due at the 1% rate but
1595-for the 0% rate imposed under Public Act 102-700. In the case
1596-of retailers who report and pay the tax on a transaction by
1597-transaction basis, as provided in this Section, such discount
1598-shall be taken with each such tax remittance instead of when
1599-such retailer files his periodic return, but, beginning with
1600-returns due on or after January 1, 2025, the discount allowed
1601-under this Section and the Retailers' Occupation Tax Act,
1602-including any local tax administered by the Department and
1603-reported on the same transaction return, shall not exceed
1604-$1,000 per month for all transaction returns filed during the
1605-month. The discount allowed under this Section is allowed only
1606-for returns that are filed in the manner required by this Act.
1607-The Department may disallow the discount for retailers whose
1608-certificate of registration is revoked at the time the return
1609-is filed, but only if the Department's decision to revoke the
1610-certificate of registration has become final. A retailer need
1611-not remit that part of any tax collected by him to the extent
1612-that he is required to remit and does remit the tax imposed by
1613-the Retailers' Occupation Tax Act, with respect to the sale of
1614-the same property.
1615-Where such tangible personal property is sold under a
1616-conditional sales contract, or under any other form of sale
1617-wherein the payment of the principal sum, or a part thereof, is
1618-extended beyond the close of the period for which the return is
1619-
1620-
1621-filed, the retailer, in collecting the tax (except as to motor
1622-vehicles, watercraft, aircraft, and trailers that are required
1623-to be registered with an agency of this State), may collect for
1624-each tax return period, only the tax applicable to that part of
1625-the selling price actually received during such tax return
1626-period.
1627-In the case of leases, except as otherwise provided in
1628-this Act, the lessor, in collecting the tax, may collect for
1629-each tax return period, only the tax applicable to that part of
1630-the selling price actually received during such tax return
1631-period.
1632-Except as provided in this Section, on or before the
1633-twentieth day of each calendar month, such retailer shall file
1634-a return for the preceding calendar month. Such return shall
1635-be filed on forms prescribed by the Department and shall
1636-furnish such information as the Department may reasonably
1637-require. The return shall include the gross receipts on food
1638-for human consumption that is to be consumed off the premises
1639-where it is sold (other than alcoholic beverages, food
1640-consisting of or infused with adult use cannabis, soft drinks,
1641-and food that has been prepared for immediate consumption)
1642-which were received during the preceding calendar month,
1643-quarter, or year, as appropriate, and upon which tax would
1644-have been due but for the 0% rate imposed under Public Act
1645-102-700. The return shall also include the amount of tax that
1646-would have been due on food for human consumption that is to be
1647-
1648-
1649-consumed off the premises where it is sold (other than
1650-alcoholic beverages, food consisting of or infused with adult
1651-use cannabis, soft drinks, and food that has been prepared for
1652-immediate consumption) but for the 0% rate imposed under
1653-Public Act 102-700.
1654-On and after January 1, 2018, except for returns required
1655-to be filed prior to January 1, 2023 for motor vehicles,
1656-watercraft, aircraft, and trailers that are required to be
1657-registered with an agency of this State, with respect to
1658-retailers whose annual gross receipts average $20,000 or more,
1659-all returns required to be filed pursuant to this Act shall be
1660-filed electronically. On and after January 1, 2023, with
1661-respect to retailers whose annual gross receipts average
1662-$20,000 or more, all returns required to be filed pursuant to
1663-this Act, including, but not limited to, returns for motor
1664-vehicles, watercraft, aircraft, and trailers that are required
1665-to be registered with an agency of this State, shall be filed
1666-electronically. Retailers who demonstrate that they do not
1667-have access to the Internet or demonstrate hardship in filing
1668-electronically may petition the Department to waive the
1669-electronic filing requirement.
1670-The Department may require returns to be filed on a
1671-quarterly basis. If so required, a return for each calendar
1672-quarter shall be filed on or before the twentieth day of the
1673-calendar month following the end of such calendar quarter. The
1674-taxpayer shall also file a return with the Department for each
1675-
1676-
1677-of the first two months of each calendar quarter, on or before
1678-the twentieth day of the following calendar month, stating:
1679-1. The name of the seller;
1680-2. The address of the principal place of business from
1681-which he engages in the business of selling tangible
1682-personal property at retail in this State;
1683-3. The total amount of taxable receipts received by
1684-him during the preceding calendar month from sales of
1685-tangible personal property by him during such preceding
1686-calendar month, including receipts from charge and time
1687-sales, but less all deductions allowed by law;
1688-4. The amount of credit provided in Section 2d of this
1689-Act;
1690-5. The amount of tax due;
1691-5-5. The signature of the taxpayer; and
1692-6. Such other reasonable information as the Department
1693-may require.
1694-Each retailer required or authorized to collect the tax
1695-imposed by this Act on aviation fuel sold at retail in this
1696-State during the preceding calendar month shall, instead of
1697-reporting and paying tax on aviation fuel as otherwise
1698-required by this Section, report and pay such tax on a separate
1699-aviation fuel tax return. The requirements related to the
1700-return shall be as otherwise provided in this Section.
1701-Notwithstanding any other provisions of this Act to the
1702-contrary, retailers collecting tax on aviation fuel shall file
1703-
1704-
1705-all aviation fuel tax returns and shall make all aviation fuel
1706-tax payments by electronic means in the manner and form
1707-required by the Department. For purposes of this Section,
1708-"aviation fuel" means jet fuel and aviation gasoline.
1709-If a taxpayer fails to sign a return within 30 days after
1710-the proper notice and demand for signature by the Department,
1711-the return shall be considered valid and any amount shown to be
1712-due on the return shall be deemed assessed.
1713-Notwithstanding any other provision of this Act to the
1714-contrary, retailers subject to tax on cannabis shall file all
1715-cannabis tax returns and shall make all cannabis tax payments
1716-by electronic means in the manner and form required by the
1717-Department.
1718-Beginning October 1, 1993, a taxpayer who has an average
1719-monthly tax liability of $150,000 or more shall make all
1720-payments required by rules of the Department by electronic
1721-funds transfer. Beginning October 1, 1994, a taxpayer who has
1722-an average monthly tax liability of $100,000 or more shall
1723-make all payments required by rules of the Department by
1724-electronic funds transfer. Beginning October 1, 1995, a
1725-taxpayer who has an average monthly tax liability of $50,000
1726-or more shall make all payments required by rules of the
1727-Department by electronic funds transfer. Beginning October 1,
1728-2000, a taxpayer who has an annual tax liability of $200,000 or
1729-more shall make all payments required by rules of the
1730-Department by electronic funds transfer. The term "annual tax
1731-
1732-
1733-liability" shall be the sum of the taxpayer's liabilities
1734-under this Act, and under all other State and local occupation
1735-and use tax laws administered by the Department, for the
1736-immediately preceding calendar year. The term "average monthly
1737-tax liability" means the sum of the taxpayer's liabilities
1738-under this Act, and under all other State and local occupation
1739-and use tax laws administered by the Department, for the
1740-immediately preceding calendar year divided by 12. Beginning
1741-on October 1, 2002, a taxpayer who has a tax liability in the
1742-amount set forth in subsection (b) of Section 2505-210 of the
1743-Department of Revenue Law shall make all payments required by
1744-rules of the Department by electronic funds transfer.
1745-Before August 1 of each year beginning in 1993, the
1746-Department shall notify all taxpayers required to make
1747-payments by electronic funds transfer. All taxpayers required
1748-to make payments by electronic funds transfer shall make those
1749-payments for a minimum of one year beginning on October 1.
1750-Any taxpayer not required to make payments by electronic
1751-funds transfer may make payments by electronic funds transfer
1752-with the permission of the Department.
1753-All taxpayers required to make payment by electronic funds
1754-transfer and any taxpayers authorized to voluntarily make
1755-payments by electronic funds transfer shall make those
1756-payments in the manner authorized by the Department.
1757-The Department shall adopt such rules as are necessary to
1758-effectuate a program of electronic funds transfer and the
1759-
1760-
1761-requirements of this Section.
1762-Before October 1, 2000, if the taxpayer's average monthly
1763-tax liability to the Department under this Act, the Retailers'
1764-Occupation Tax Act, the Service Occupation Tax Act, the
1765-Service Use Tax Act was $10,000 or more during the preceding 4
1766-complete calendar quarters, he shall file a return with the
1767-Department each month by the 20th day of the month next
1768-following the month during which such tax liability is
1769-incurred and shall make payments to the Department on or
1770-before the 7th, 15th, 22nd and last day of the month during
1771-which such liability is incurred. On and after October 1,
1772-2000, if the taxpayer's average monthly tax liability to the
1773-Department under this Act, the Retailers' Occupation Tax Act,
1774-the Service Occupation Tax Act, and the Service Use Tax Act was
1775-$20,000 or more during the preceding 4 complete calendar
1776-quarters, he shall file a return with the Department each
1777-month by the 20th day of the month next following the month
1778-during which such tax liability is incurred and shall make
1779-payment to the Department on or before the 7th, 15th, 22nd and
1780-last day of the month during which such liability is incurred.
1781-If the month during which such tax liability is incurred began
1782-prior to January 1, 1985, each payment shall be in an amount
1783-equal to 1/4 of the taxpayer's actual liability for the month
1784-or an amount set by the Department not to exceed 1/4 of the
1785-average monthly liability of the taxpayer to the Department
1786-for the preceding 4 complete calendar quarters (excluding the
1787-
1788-
1789-month of highest liability and the month of lowest liability
1790-in such 4 quarter period). If the month during which such tax
1791-liability is incurred begins on or after January 1, 1985, and
1792-prior to January 1, 1987, each payment shall be in an amount
1793-equal to 22.5% of the taxpayer's actual liability for the
1794-month or 27.5% of the taxpayer's liability for the same
1795-calendar month of the preceding year. If the month during
1796-which such tax liability is incurred begins on or after
1797-January 1, 1987, and prior to January 1, 1988, each payment
1798-shall be in an amount equal to 22.5% of the taxpayer's actual
1799-liability for the month or 26.25% of the taxpayer's liability
1800-for the same calendar month of the preceding year. If the month
1801-during which such tax liability is incurred begins on or after
1802-January 1, 1988, and prior to January 1, 1989, or begins on or
1803-after January 1, 1996, each payment shall be in an amount equal
1804-to 22.5% of the taxpayer's actual liability for the month or
1805-25% of the taxpayer's liability for the same calendar month of
1806-the preceding year. If the month during which such tax
1807-liability is incurred begins on or after January 1, 1989, and
1808-prior to January 1, 1996, each payment shall be in an amount
1809-equal to 22.5% of the taxpayer's actual liability for the
1810-month or 25% of the taxpayer's liability for the same calendar
1811-month of the preceding year or 100% of the taxpayer's actual
1812-liability for the quarter monthly reporting period. The amount
1813-of such quarter monthly payments shall be credited against the
1814-final tax liability of the taxpayer's return for that month.
1815-
1816-
1817-Before October 1, 2000, once applicable, the requirement of
1818-the making of quarter monthly payments to the Department shall
1819-continue until such taxpayer's average monthly liability to
1820-the Department during the preceding 4 complete calendar
1821-quarters (excluding the month of highest liability and the
1822-month of lowest liability) is less than $9,000, or until such
1823-taxpayer's average monthly liability to the Department as
1824-computed for each calendar quarter of the 4 preceding complete
1825-calendar quarter period is less than $10,000. However, if a
1826-taxpayer can show the Department that a substantial change in
1827-the taxpayer's business has occurred which causes the taxpayer
1828-to anticipate that his average monthly tax liability for the
1829-reasonably foreseeable future will fall below the $10,000
1830-threshold stated above, then such taxpayer may petition the
1831-Department for change in such taxpayer's reporting status. On
1832-and after October 1, 2000, once applicable, the requirement of
1833-the making of quarter monthly payments to the Department shall
1834-continue until such taxpayer's average monthly liability to
1835-the Department during the preceding 4 complete calendar
1836-quarters (excluding the month of highest liability and the
1837-month of lowest liability) is less than $19,000 or until such
1838-taxpayer's average monthly liability to the Department as
1839-computed for each calendar quarter of the 4 preceding complete
1840-calendar quarter period is less than $20,000. However, if a
1841-taxpayer can show the Department that a substantial change in
1842-the taxpayer's business has occurred which causes the taxpayer
1843-
1844-
1845-to anticipate that his average monthly tax liability for the
1846-reasonably foreseeable future will fall below the $20,000
1847-threshold stated above, then such taxpayer may petition the
1848-Department for a change in such taxpayer's reporting status.
1849-The Department shall change such taxpayer's reporting status
1850-unless it finds that such change is seasonal in nature and not
1851-likely to be long term. Quarter monthly payment status shall
1852-be determined under this paragraph as if the rate reduction to
1853-1.25% in Public Act 102-700 on sales tax holiday items had not
1854-occurred. For quarter monthly payments due on or after July 1,
1855-2023 and through June 30, 2024, "25% of the taxpayer's
1856-liability for the same calendar month of the preceding year"
1857-shall be determined as if the rate reduction to 1.25% in Public
1858-Act 102-700 on sales tax holiday items had not occurred.
1859-Quarter monthly payment status shall be determined under this
1860-paragraph as if the rate reduction to 0% in Public Act 102-700
1861-on food for human consumption that is to be consumed off the
1862-premises where it is sold (other than alcoholic beverages,
1863-food consisting of or infused with adult use cannabis, soft
1864-drinks, and food that has been prepared for immediate
1865-consumption) had not occurred. For quarter monthly payments
1866-due under this paragraph on or after July 1, 2023 and through
1867-June 30, 2024, "25% of the taxpayer's liability for the same
1868-calendar month of the preceding year" shall be determined as
1869-if the rate reduction to 0% in Public Act 102-700 had not
1870-occurred. If any such quarter monthly payment is not paid at
1871-
1872-
1873-the time or in the amount required by this Section, then the
1874-taxpayer shall be liable for penalties and interest on the
1875-difference between the minimum amount due and the amount of
1876-such quarter monthly payment actually and timely paid, except
1877-insofar as the taxpayer has previously made payments for that
1878-month to the Department in excess of the minimum payments
1879-previously due as provided in this Section. The Department
1880-shall make reasonable rules and regulations to govern the
1881-quarter monthly payment amount and quarter monthly payment
1882-dates for taxpayers who file on other than a calendar monthly
1883-basis.
1884-If any such payment provided for in this Section exceeds
1885-the taxpayer's liabilities under this Act, the Retailers'
1886-Occupation Tax Act, the Service Occupation Tax Act and the
1887-Service Use Tax Act, as shown by an original monthly return,
1888-the Department shall issue to the taxpayer a credit memorandum
1889-no later than 30 days after the date of payment, which
1890-memorandum may be submitted by the taxpayer to the Department
1891-in payment of tax liability subsequently to be remitted by the
1892-taxpayer to the Department or be assigned by the taxpayer to a
1893-similar taxpayer under this Act, the Retailers' Occupation Tax
1894-Act, the Service Occupation Tax Act or the Service Use Tax Act,
1895-in accordance with reasonable rules and regulations to be
1896-prescribed by the Department, except that if such excess
1897-payment is shown on an original monthly return and is made
1898-after December 31, 1986, no credit memorandum shall be issued,
1899-
1900-
1901-unless requested by the taxpayer. If no such request is made,
1902-the taxpayer may credit such excess payment against tax
1903-liability subsequently to be remitted by the taxpayer to the
1904-Department under this Act, the Retailers' Occupation Tax Act,
1905-the Service Occupation Tax Act or the Service Use Tax Act, in
1906-accordance with reasonable rules and regulations prescribed by
1907-the Department. If the Department subsequently determines that
1908-all or any part of the credit taken was not actually due to the
1909-taxpayer, the taxpayer's vendor's discount shall be reduced,
1910-if necessary, to reflect the difference between the credit
1911-taken and that actually due, and the taxpayer shall be liable
1912-for penalties and interest on such difference.
1913-If the retailer is otherwise required to file a monthly
1914-return and if the retailer's average monthly tax liability to
1915-the Department does not exceed $200, the Department may
1916-authorize his returns to be filed on a quarter annual basis,
1917-with the return for January, February, and March of a given
1918-year being due by April 20 of such year; with the return for
1919-April, May and June of a given year being due by July 20 of
1920-such year; with the return for July, August and September of a
1921-given year being due by October 20 of such year, and with the
1922-return for October, November and December of a given year
1923-being due by January 20 of the following year.
1924-If the retailer is otherwise required to file a monthly or
1925-quarterly return and if the retailer's average monthly tax
1926-liability to the Department does not exceed $50, the
1927-
1928-
1929-Department may authorize his returns to be filed on an annual
1930-basis, with the return for a given year being due by January 20
1931-of the following year.
1932-Such quarter annual and annual returns, as to form and
1933-substance, shall be subject to the same requirements as
1934-monthly returns.
1935-Notwithstanding any other provision in this Act concerning
1936-the time within which a retailer may file his return, in the
1937-case of any retailer who ceases to engage in a kind of business
1938-which makes him responsible for filing returns under this Act,
1939-such retailer shall file a final return under this Act with the
1940-Department not more than one month after discontinuing such
1941-business.
1942-In addition, with respect to motor vehicles, watercraft,
1943-aircraft, and trailers that are required to be registered with
1944-an agency of this State, except as otherwise provided in this
1945-Section, every retailer selling this kind of tangible personal
1946-property shall file, with the Department, upon a form to be
1947-prescribed and supplied by the Department, a separate return
1948-for each such item of tangible personal property which the
1949-retailer sells, except that if, in the same transaction, (i) a
1950-retailer of aircraft, watercraft, motor vehicles or trailers
1951-transfers more than one aircraft, watercraft, motor vehicle or
1952-trailer to another aircraft, watercraft, motor vehicle or
1953-trailer retailer for the purpose of resale or (ii) a retailer
1954-of aircraft, watercraft, motor vehicles, or trailers transfers
1955-
1956-
1957-more than one aircraft, watercraft, motor vehicle, or trailer
1958-to a purchaser for use as a qualifying rolling stock as
1959-provided in Section 3-55 of this Act, then that seller may
1960-report the transfer of all the aircraft, watercraft, motor
1961-vehicles or trailers involved in that transaction to the
1962-Department on the same uniform invoice-transaction reporting
1963-return form. For purposes of this Section, "watercraft" means
1964-a Class 2, Class 3, or Class 4 watercraft as defined in Section
1965-3-2 of the Boat Registration and Safety Act, a personal
1966-watercraft, or any boat equipped with an inboard motor.
1967-In addition, with respect to motor vehicles, watercraft,
1968-aircraft, and trailers that are required to be registered with
1969-an agency of this State, every person who is engaged in the
1970-business of leasing or renting such items and who, in
1971-connection with such business, sells any such item to a
1972-retailer for the purpose of resale is, notwithstanding any
1973-other provision of this Section to the contrary, authorized to
1974-meet the return-filing requirement of this Act by reporting
1975-the transfer of all the aircraft, watercraft, motor vehicles,
1976-or trailers transferred for resale during a month to the
1977-Department on the same uniform invoice-transaction reporting
1978-return form on or before the 20th of the month following the
1979-month in which the transfer takes place. Notwithstanding any
1980-other provision of this Act to the contrary, all returns filed
1981-under this paragraph must be filed by electronic means in the
1982-manner and form as required by the Department.
1983-
1984-
1985-The transaction reporting return in the case of motor
1986-vehicles or trailers that are required to be registered with
1987-an agency of this State, shall be the same document as the
1988-Uniform Invoice referred to in Section 5-402 of the Illinois
1989-Vehicle Code and must show the name and address of the seller;
1990-the name and address of the purchaser; the amount of the
1991-selling price including the amount allowed by the retailer for
1992-traded-in property, if any; the amount allowed by the retailer
1993-for the traded-in tangible personal property, if any, to the
1994-extent to which Section 2 of this Act allows an exemption for
1995-the value of traded-in property; the balance payable after
1996-deducting such trade-in allowance from the total selling
1997-price; the amount of tax due from the retailer with respect to
1998-such transaction; the amount of tax collected from the
1999-purchaser by the retailer on such transaction (or satisfactory
2000-evidence that such tax is not due in that particular instance,
2001-if that is claimed to be the fact); the place and date of the
2002-sale; a sufficient identification of the property sold; such
2003-other information as is required in Section 5-402 of the
2004-Illinois Vehicle Code, and such other information as the
2005-Department may reasonably require.
2006-The transaction reporting return in the case of watercraft
2007-and aircraft must show the name and address of the seller; the
2008-name and address of the purchaser; the amount of the selling
2009-price including the amount allowed by the retailer for
2010-traded-in property, if any; the amount allowed by the retailer
2011-
2012-
2013-for the traded-in tangible personal property, if any, to the
2014-extent to which Section 2 of this Act allows an exemption for
2015-the value of traded-in property; the balance payable after
2016-deducting such trade-in allowance from the total selling
2017-price; the amount of tax due from the retailer with respect to
2018-such transaction; the amount of tax collected from the
2019-purchaser by the retailer on such transaction (or satisfactory
2020-evidence that such tax is not due in that particular instance,
2021-if that is claimed to be the fact); the place and date of the
2022-sale, a sufficient identification of the property sold, and
2023-such other information as the Department may reasonably
2024-require.
2025-Such transaction reporting return shall be filed not later
2026-than 20 days after the date of delivery of the item that is
2027-being sold, but may be filed by the retailer at any time sooner
2028-than that if he chooses to do so. The transaction reporting
2029-return and tax remittance or proof of exemption from the tax
2030-that is imposed by this Act may be transmitted to the
2031-Department by way of the State agency with which, or State
2032-officer with whom, the tangible personal property must be
2033-titled or registered (if titling or registration is required)
2034-if the Department and such agency or State officer determine
2035-that this procedure will expedite the processing of
2036-applications for title or registration.
2037-With each such transaction reporting return, the retailer
2038-shall remit the proper amount of tax due (or shall submit
2039-
2040-
2041-satisfactory evidence that the sale is not taxable if that is
2042-the case), to the Department or its agents, whereupon the
2043-Department shall issue, in the purchaser's name, a tax receipt
2044-(or a certificate of exemption if the Department is satisfied
2045-that the particular sale is tax exempt) which such purchaser
2046-may submit to the agency with which, or State officer with
2047-whom, he must title or register the tangible personal property
2048-that is involved (if titling or registration is required) in
2049-support of such purchaser's application for an Illinois
2050-certificate or other evidence of title or registration to such
2051-tangible personal property.
2052-No retailer's failure or refusal to remit tax under this
2053-Act precludes a user, who has paid the proper tax to the
2054-retailer, from obtaining his certificate of title or other
2055-evidence of title or registration (if titling or registration
2056-is required) upon satisfying the Department that such user has
2057-paid the proper tax (if tax is due) to the retailer. The
2058-Department shall adopt appropriate rules to carry out the
2059-mandate of this paragraph.
2060-If the user who would otherwise pay tax to the retailer
2061-wants the transaction reporting return filed and the payment
2062-of tax or proof of exemption made to the Department before the
2063-retailer is willing to take these actions and such user has not
2064-paid the tax to the retailer, such user may certify to the fact
2065-of such delay by the retailer, and may (upon the Department
2066-being satisfied of the truth of such certification) transmit
2067-
2068-
2069-the information required by the transaction reporting return
2070-and the remittance for tax or proof of exemption directly to
2071-the Department and obtain his tax receipt or exemption
2072-determination, in which event the transaction reporting return
2073-and tax remittance (if a tax payment was required) shall be
2074-credited by the Department to the proper retailer's account
2075-with the Department, but without the vendor's discount
2076-provided for in this Section being allowed. When the user pays
2077-the tax directly to the Department, he shall pay the tax in the
2078-same amount and in the same form in which it would be remitted
2079-if the tax had been remitted to the Department by the retailer.
2080-On and after January 1, 2025, with respect to the lease of
2081-trailers, other than semitrailers as defined in Section 1-187
2082-of the Illinois Vehicle Code, that are required to be
2083-registered with an agency of this State and that are subject to
2084-the tax on lease receipts under this Act, notwithstanding any
2085-other provision of this Act to the contrary, for the purpose of
2086-reporting and paying tax under this Act on those lease
2087-receipts, lessors shall file returns in addition to and
2088-separate from the transaction reporting return. Lessors shall
2089-file those lease returns and make payment to the Department by
2090-electronic means on or before the 20th day of each month
2091-following the month, quarter, or year, as applicable, in which
2092-lease receipts were received. All lease receipts received by
2093-the lessor from the lease of those trailers during the same
2094-reporting period shall be reported and tax shall be paid on a
2095-
2096-
2097-single return form to be prescribed by the Department.
2098-Where a retailer collects the tax with respect to the
2099-selling price of tangible personal property which he sells and
2100-the purchaser thereafter returns such tangible personal
2101-property and the retailer refunds the selling price thereof to
2102-the purchaser, such retailer shall also refund, to the
2103-purchaser, the tax so collected from the purchaser. When
2104-filing his return for the period in which he refunds such tax
2105-to the purchaser, the retailer may deduct the amount of the tax
2106-so refunded by him to the purchaser from any other use tax
2107-which such retailer may be required to pay or remit to the
2108-Department, as shown by such return, if the amount of the tax
2109-to be deducted was previously remitted to the Department by
2110-such retailer. If the retailer has not previously remitted the
2111-amount of such tax to the Department, he is entitled to no
2112-deduction under this Act upon refunding such tax to the
2113-purchaser.
2114-Any retailer filing a return under this Section shall also
2115-include (for the purpose of paying tax thereon) the total tax
2116-covered by such return upon the selling price of tangible
2117-personal property purchased by him at retail from a retailer,
2118-but as to which the tax imposed by this Act was not collected
2119-from the retailer filing such return, and such retailer shall
2120-remit the amount of such tax to the Department when filing such
2121-return.
2122-If experience indicates such action to be practicable, the
2123-
2124-
2125-Department may prescribe and furnish a combination or joint
2126-return which will enable retailers, who are required to file
2127-returns hereunder and also under the Retailers' Occupation Tax
2128-Act, to furnish all the return information required by both
2129-Acts on the one form.
2130-Where the retailer has more than one business registered
2131-with the Department under separate registration under this
2132-Act, such retailer may not file each return that is due as a
2133-single return covering all such registered businesses, but
2134-shall file separate returns for each such registered business.
2135-Beginning January 1, 1990, each month the Department shall
2136-pay into the State and Local Sales Tax Reform Fund, a special
2137-fund in the State Treasury which is hereby created, the net
2138-revenue realized for the preceding month from the 1% tax
2139-imposed under this Act.
2140-Beginning January 1, 1990, each month the Department shall
2141-pay into the County and Mass Transit District Fund 4% of the
2142-net revenue realized for the preceding month from the 6.25%
2143-general rate on the selling price of tangible personal
2144-property which is purchased outside Illinois at retail from a
2145-retailer and which is titled or registered by an agency of this
2146-State's government.
2147-Beginning January 1, 1990, each month the Department shall
2148-pay into the State and Local Sales Tax Reform Fund, a special
2149-fund in the State Treasury, 20% of the net revenue realized for
2150-the preceding month from the 6.25% general rate on the selling
2151-
2152-
2153-price of tangible personal property, other than (i) tangible
2154-personal property which is purchased outside Illinois at
2155-retail from a retailer and which is titled or registered by an
2156-agency of this State's government and (ii) aviation fuel sold
2157-on or after December 1, 2019. This exception for aviation fuel
2158-only applies for so long as the revenue use requirements of 49
2159-U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
2160-For aviation fuel sold on or after December 1, 2019, each
2161-month the Department shall pay into the State Aviation Program
2162-Fund 20% of the net revenue realized for the preceding month
2163-from the 6.25% general rate on the selling price of aviation
2164-fuel, less an amount estimated by the Department to be
2165-required for refunds of the 20% portion of the tax on aviation
2166-fuel under this Act, which amount shall be deposited into the
2167-Aviation Fuel Sales Tax Refund Fund. The Department shall only
2168-pay moneys into the State Aviation Program Fund and the
2169-Aviation Fuels Sales Tax Refund Fund under this Act for so long
2170-as the revenue use requirements of 49 U.S.C. 47107(b) and 49
2171-U.S.C. 47133 are binding on the State.
2172-Beginning August 1, 2000, each month the Department shall
2173-pay into the State and Local Sales Tax Reform Fund 100% of the
2174-net revenue realized for the preceding month from the 1.25%
2175-rate on the selling price of motor fuel and gasohol. If, in any
2176-month, the tax on sales tax holiday items, as defined in
2177-Section 3-6, is imposed at the rate of 1.25%, then the
2178-Department shall pay 100% of the net revenue realized for that
2179-
2180-
2181-month from the 1.25% rate on the selling price of sales tax
2182-holiday items into the State and Local Sales Tax Reform Fund.
2183-Beginning January 1, 1990, each month the Department shall
2184-pay into the Local Government Tax Fund 16% of the net revenue
2185-realized for the preceding month from the 6.25% general rate
2186-on the selling price of tangible personal property which is
2187-purchased outside Illinois at retail from a retailer and which
2188-is titled or registered by an agency of this State's
2189-government.
2190-Beginning October 1, 2009, each month the Department shall
2191-pay into the Capital Projects Fund an amount that is equal to
2192-an amount estimated by the Department to represent 80% of the
2193-net revenue realized for the preceding month from the sale of
2194-candy, grooming and hygiene products, and soft drinks that had
2195-been taxed at a rate of 1% prior to September 1, 2009 but that
2196-are now taxed at 6.25%.
2197-Beginning July 1, 2011, each month the Department shall
2198-pay into the Clean Air Act Permit Fund 80% of the net revenue
2199-realized for the preceding month from the 6.25% general rate
2200-on the selling price of sorbents used in Illinois in the
2201-process of sorbent injection as used to comply with the
2202-Environmental Protection Act or the federal Clean Air Act, but
2203-the total payment into the Clean Air Act Permit Fund under this
2204-Act and the Retailers' Occupation Tax Act shall not exceed
2205-$2,000,000 in any fiscal year.
2206-Beginning July 1, 2013, each month the Department shall
2207-
2208-
2209-pay into the Underground Storage Tank Fund from the proceeds
2210-collected under this Act, the Service Use Tax Act, the Service
2211-Occupation Tax Act, and the Retailers' Occupation Tax Act an
2212-amount equal to the average monthly deficit in the Underground
2213-Storage Tank Fund during the prior year, as certified annually
2214-by the Illinois Environmental Protection Agency, but the total
2215-payment into the Underground Storage Tank Fund under this Act,
2216-the Service Use Tax Act, the Service Occupation Tax Act, and
2217-the Retailers' Occupation Tax Act shall not exceed $18,000,000
2218-in any State fiscal year. As used in this paragraph, the
2219-"average monthly deficit" shall be equal to the difference
2220-between the average monthly claims for payment by the fund and
2221-the average monthly revenues deposited into the fund,
2222-excluding payments made pursuant to this paragraph.
2223-Beginning July 1, 2015, of the remainder of the moneys
2224-received by the Department under this Act, the Service Use Tax
2225-Act, the Service Occupation Tax Act, and the Retailers'
2226-Occupation Tax Act, each month the Department shall deposit
2227-$500,000 into the State Crime Laboratory Fund.
2228-Of the remainder of the moneys received by the Department
2229-pursuant to this Act, (a) 1.75% thereof shall be paid into the
2230-Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
2231-and after July 1, 1989, 3.8% thereof shall be paid into the
2232-Build Illinois Fund; provided, however, that if in any fiscal
2233-year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
2234-may be, of the moneys received by the Department and required
2235-
2236-
2237-to be paid into the Build Illinois Fund pursuant to Section 3
2238-of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
2239-Act, Section 9 of the Service Use Tax Act, and Section 9 of the
2240-Service Occupation Tax Act, such Acts being hereinafter called
2241-the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
2242-may be, of moneys being hereinafter called the "Tax Act
2243-Amount", and (2) the amount transferred to the Build Illinois
2244-Fund from the State and Local Sales Tax Reform Fund shall be
2245-less than the Annual Specified Amount (as defined in Section 3
2246-of the Retailers' Occupation Tax Act), an amount equal to the
2247-difference shall be immediately paid into the Build Illinois
2248-Fund from other moneys received by the Department pursuant to
2249-the Tax Acts; and further provided, that if on the last
2250-business day of any month the sum of (1) the Tax Act Amount
2251-required to be deposited into the Build Illinois Bond Account
2252-in the Build Illinois Fund during such month and (2) the amount
2253-transferred during such month to the Build Illinois Fund from
2254-the State and Local Sales Tax Reform Fund shall have been less
2255-than 1/12 of the Annual Specified Amount, an amount equal to
2256-the difference shall be immediately paid into the Build
2257-Illinois Fund from other moneys received by the Department
2258-pursuant to the Tax Acts; and, further provided, that in no
2259-event shall the payments required under the preceding proviso
2260-result in aggregate payments into the Build Illinois Fund
2261-pursuant to this clause (b) for any fiscal year in excess of
2262-the greater of (i) the Tax Act Amount or (ii) the Annual
2263-
2264-
2265-Specified Amount for such fiscal year; and, further provided,
2266-that the amounts payable into the Build Illinois Fund under
2267-this clause (b) shall be payable only until such time as the
2268-aggregate amount on deposit under each trust indenture
2269-securing Bonds issued and outstanding pursuant to the Build
2270-Illinois Bond Act is sufficient, taking into account any
2271-future investment income, to fully provide, in accordance with
2272-such indenture, for the defeasance of or the payment of the
2273-principal of, premium, if any, and interest on the Bonds
2274-secured by such indenture and on any Bonds expected to be
2275-issued thereafter and all fees and costs payable with respect
2276-thereto, all as certified by the Director of the Bureau of the
2277-Budget (now Governor's Office of Management and Budget). If on
2278-the last business day of any month in which Bonds are
2279-outstanding pursuant to the Build Illinois Bond Act, the
2280-aggregate of the moneys deposited in the Build Illinois Bond
2281-Account in the Build Illinois Fund in such month shall be less
2282-than the amount required to be transferred in such month from
2283-the Build Illinois Bond Account to the Build Illinois Bond
2284-Retirement and Interest Fund pursuant to Section 13 of the
2285-Build Illinois Bond Act, an amount equal to such deficiency
2286-shall be immediately paid from other moneys received by the
2287-Department pursuant to the Tax Acts to the Build Illinois
2288-Fund; provided, however, that any amounts paid to the Build
2289-Illinois Fund in any fiscal year pursuant to this sentence
2290-shall be deemed to constitute payments pursuant to clause (b)
2291-
2292-
2293-of the preceding sentence and shall reduce the amount
2294-otherwise payable for such fiscal year pursuant to clause (b)
2295-of the preceding sentence. The moneys received by the
2296-Department pursuant to this Act and required to be deposited
2297-into the Build Illinois Fund are subject to the pledge, claim
2298-and charge set forth in Section 12 of the Build Illinois Bond
2299-Act.
2300-Subject to payment of amounts into the Build Illinois Fund
2301-as provided in the preceding paragraph or in any amendment
2302-thereto hereafter enacted, the following specified monthly
2303-installment of the amount requested in the certificate of the
2304-Chairman of the Metropolitan Pier and Exposition Authority
2305-provided under Section 8.25f of the State Finance Act, but not
2306-in excess of the sums designated as "Total Deposit", shall be
2307-deposited in the aggregate from collections under Section 9 of
2308-the Use Tax Act, Section 9 of the Service Use Tax Act, Section
2309-9 of the Service Occupation Tax Act, and Section 3 of the
2310-Retailers' Occupation Tax Act into the McCormick Place
2311-Expansion Project Fund in the specified fiscal years.
2312-Fiscal YearTotal Deposit1993 $01994 53,000,0001995 58,000,0001996 61,000,0001997 64,000,0001998 68,000,000 Fiscal Year Total Deposit 1993 $0 1994 53,000,000 1995 58,000,000 1996 61,000,000 1997 64,000,000 1998 68,000,000
2313-Fiscal Year Total Deposit
2314-1993 $0
2315-1994 53,000,000
2316-1995 58,000,000
2317-1996 61,000,000
2318-1997 64,000,000
2319-1998 68,000,000
2320-
2321-
2322-Fiscal Year Total Deposit
2323-1993 $0
2324-1994 53,000,000
2325-1995 58,000,000
2326-1996 61,000,000
2327-1997 64,000,000
2328-1998 68,000,000
2329-
2330-
2331-1999 71,000,0002000 75,000,0002001 80,000,0002002 93,000,0002003 99,000,0002004103,000,0002005108,000,0002006113,000,0002007119,000,0002008126,000,0002009132,000,0002010139,000,0002011146,000,0002012153,000,0002013161,000,0002014170,000,0002015179,000,0002016189,000,0002017199,000,0002018210,000,0002019221,000,0002020233,000,0002021300,000,0002022300,000,0002023300,000,0002024 300,000,000 1999 71,000,000 2000 75,000,000 2001 80,000,000 2002 93,000,000 2003 99,000,000 2004 103,000,000 2005 108,000,000 2006 113,000,000 2007 119,000,000 2008 126,000,000 2009 132,000,000 2010 139,000,000 2011 146,000,000 2012 153,000,000 2013 161,000,000 2014 170,000,000 2015 179,000,000 2016 189,000,000 2017 199,000,000 2018 210,000,000 2019 221,000,000 2020 233,000,000 2021 300,000,000 2022 300,000,000 2023 300,000,000 2024 300,000,000
2332-1999 71,000,000
2333-2000 75,000,000
2334-2001 80,000,000
2335-2002 93,000,000
2336-2003 99,000,000
2337-2004 103,000,000
2338-2005 108,000,000
2339-2006 113,000,000
2340-2007 119,000,000
2341-2008 126,000,000
2342-2009 132,000,000
2343-2010 139,000,000
2344-2011 146,000,000
2345-2012 153,000,000
2346-2013 161,000,000
2347-2014 170,000,000
2348-2015 179,000,000
2349-2016 189,000,000
2350-2017 199,000,000
2351-2018 210,000,000
2352-2019 221,000,000
2353-2020 233,000,000
2354-2021 300,000,000
2355-2022 300,000,000
2356-2023 300,000,000
2357-2024 300,000,000
2358-
2359-1999 71,000,000
2360-2000 75,000,000
2361-2001 80,000,000
2362-2002 93,000,000
2363-2003 99,000,000
2364-2004 103,000,000
2365-2005 108,000,000
2366-2006 113,000,000
2367-2007 119,000,000
2368-2008 126,000,000
2369-2009 132,000,000
2370-2010 139,000,000
2371-2011 146,000,000
2372-2012 153,000,000
2373-2013 161,000,000
2374-2014 170,000,000
2375-2015 179,000,000
2376-2016 189,000,000
2377-2017 199,000,000
2378-2018 210,000,000
2379-2019 221,000,000
2380-2020 233,000,000
2381-2021 300,000,000
2382-2022 300,000,000
2383-2023 300,000,000
2384-2024 300,000,000
2385-
2386-
2387-2025 300,000,0002026 300,000,0002027 375,000,0002028 375,000,0002029 375,000,0002030 375,000,0002031 375,000,0002032 375,000,0002033 375,000,000 2034375,000,0002035375,000,0002036450,000,000and each fiscal year thereafter that bonds are outstanding under Section 13.2 of the Metropolitan Pier and Exposition Authority Act, but not after fiscal year 2060. 2025 300,000,000 2026 300,000,000 2027 375,000,000 2028 375,000,000 2029 375,000,000 2030 375,000,000 2031 375,000,000 2032 375,000,000 2033 375,000,000 2034 375,000,000 2035 375,000,000 2036 450,000,000 and each fiscal year thereafter that bonds are outstanding under Section 13.2 of the Metropolitan Pier and Exposition Authority Act, but not after fiscal year 2060.
2388-2025 300,000,000
2389-2026 300,000,000
2390-2027 375,000,000
2391-2028 375,000,000
2392-2029 375,000,000
2393-2030 375,000,000
2394-2031 375,000,000
2395-2032 375,000,000
2396-2033 375,000,000
2397-2034 375,000,000
2398-2035 375,000,000
2399-2036 450,000,000
2400-and
2401-each fiscal year
2402-thereafter that bonds
2403-are outstanding under
2404-Section 13.2 of the
2405-Metropolitan Pier and
2406-Exposition Authority Act,
2407-but not after fiscal year 2060.
2408-Beginning July 20, 1993 and in each month of each fiscal
2409-year thereafter, one-eighth of the amount requested in the
2410-certificate of the Chairman of the Metropolitan Pier and
2411-Exposition Authority for that fiscal year, less the amount
2412-deposited into the McCormick Place Expansion Project Fund by
2413-the State Treasurer in the respective month under subsection
2414-
2415-2025 300,000,000
2416-2026 300,000,000
2417-2027 375,000,000
2418-2028 375,000,000
2419-2029 375,000,000
2420-2030 375,000,000
2421-2031 375,000,000
2422-2032 375,000,000
2423-2033 375,000,000
2424-2034 375,000,000
2425-2035 375,000,000
2426-2036 450,000,000
2427-and
2428-each fiscal year
2429-thereafter that bonds
2430-are outstanding under
2431-Section 13.2 of the
2432-Metropolitan Pier and
2433-Exposition Authority Act,
2434-but not after fiscal year 2060.
2435-
2436-
2437-(g) of Section 13 of the Metropolitan Pier and Exposition
2438-Authority Act, plus cumulative deficiencies in the deposits
2439-required under this Section for previous months and years,
2440-shall be deposited into the McCormick Place Expansion Project
2441-Fund, until the full amount requested for the fiscal year, but
2442-not in excess of the amount specified above as "Total
2443-Deposit", has been deposited.
2444-Subject to payment of amounts into the Capital Projects
2445-Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
2446-and the McCormick Place Expansion Project Fund pursuant to the
2447-preceding paragraphs or in any amendments thereto hereafter
2448-enacted, for aviation fuel sold on or after December 1, 2019,
2449-the Department shall each month deposit into the Aviation Fuel
2450-Sales Tax Refund Fund an amount estimated by the Department to
2451-be required for refunds of the 80% portion of the tax on
2452-aviation fuel under this Act. The Department shall only
2453-deposit moneys into the Aviation Fuel Sales Tax Refund Fund
2454-under this paragraph for so long as the revenue use
2455-requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
2456-binding on the State.
2457-Subject to payment of amounts into the Build Illinois Fund
2458-and the McCormick Place Expansion Project Fund pursuant to the
2459-preceding paragraphs or in any amendments thereto hereafter
2460-enacted, beginning July 1, 1993 and ending on September 30,
2461-2013, the Department shall each month pay into the Illinois
2462-Tax Increment Fund 0.27% of 80% of the net revenue realized for
2463-
2464-
2465-the preceding month from the 6.25% general rate on the selling
2466-price of tangible personal property.
2467-Subject to payment of amounts into the Build Illinois
2468-Fund, the McCormick Place Expansion Project Fund, the Illinois
2469-Tax Increment Fund, and the Energy Infrastructure Fund
2470-pursuant to the preceding paragraphs or in any amendments to
2471-this Section hereafter enacted, beginning on the first day of
2472-the first calendar month to occur on or after August 26, 2014
2473-(the effective date of Public Act 98-1098), each month, from
2474-the collections made under Section 9 of the Use Tax Act,
2475-Section 9 of the Service Use Tax Act, Section 9 of the Service
2476-Occupation Tax Act, and Section 3 of the Retailers' Occupation
2477-Tax Act, the Department shall pay into the Tax Compliance and
2478-Administration Fund, to be used, subject to appropriation, to
2479-fund additional auditors and compliance personnel at the
2480-Department of Revenue, an amount equal to 1/12 of 5% of 80% of
2481-the cash receipts collected during the preceding fiscal year
2482-by the Audit Bureau of the Department under the Use Tax Act,
2483-the Service Use Tax Act, the Service Occupation Tax Act, the
2484-Retailers' Occupation Tax Act, and associated local occupation
2485-and use taxes administered by the Department.
2486-Subject to payments of amounts into the Build Illinois
2487-Fund, the McCormick Place Expansion Project Fund, the Illinois
2488-Tax Increment Fund, and the Tax Compliance and Administration
2489-Fund as provided in this Section, beginning on July 1, 2018 the
2490-Department shall pay each month into the Downstate Public
2491-
2492-
2493-Transportation Fund the moneys required to be so paid under
2494-Section 2-3 of the Downstate Public Transportation Act.
2495-Subject to successful execution and delivery of a
2496-public-private agreement between the public agency and private
2497-entity and completion of the civic build, beginning on July 1,
2498-2023, of the remainder of the moneys received by the
2499-Department under the Use Tax Act, the Service Use Tax Act, the
2500-Service Occupation Tax Act, and this Act, the Department shall
2501-deposit the following specified deposits in the aggregate from
2502-collections under the Use Tax Act, the Service Use Tax Act, the
2503-Service Occupation Tax Act, and the Retailers' Occupation Tax
2504-Act, as required under Section 8.25g of the State Finance Act
2505-for distribution consistent with the Public-Private
2506-Partnership for Civic and Transit Infrastructure Project Act.
2507-The moneys received by the Department pursuant to this Act and
2508-required to be deposited into the Civic and Transit
2509-Infrastructure Fund are subject to the pledge, claim, and
2510-charge set forth in Section 25-55 of the Public-Private
2511-Partnership for Civic and Transit Infrastructure Project Act.
2512-As used in this paragraph, "civic build", "private entity",
2513-"public-private agreement", and "public agency" have the
2514-meanings provided in Section 25-10 of the Public-Private
2515-Partnership for Civic and Transit Infrastructure Project Act.
2516-Fiscal Year............................Total Deposit
2517-2024....................................$200,000,000
2518-2025....................................$206,000,000
2519-
2520-
2521-2026....................................$212,200,000
2522-2027....................................$218,500,000
2523-2028....................................$225,100,000
2524-2029....................................$288,700,000
2525-2030....................................$298,900,000
2526-2031....................................$309,300,000
2527-2032....................................$320,100,000
2528-2033....................................$331,200,000
2529-2034....................................$341,200,000
2530-2035....................................$351,400,000
2531-2036....................................$361,900,000
2532-2037....................................$372,800,000
2533-2038....................................$384,000,000
2534-2039....................................$395,500,000
2535-2040....................................$407,400,000
2536-2041....................................$419,600,000
2537-2042....................................$432,200,000
2538-2043....................................$445,100,000
2539-Beginning July 1, 2021 and until July 1, 2022, subject to
2540-the payment of amounts into the State and Local Sales Tax
2541-Reform Fund, the Build Illinois Fund, the McCormick Place
2542-Expansion Project Fund, the Illinois Tax Increment Fund, and
2543-the Tax Compliance and Administration Fund as provided in this
2544-Section, the Department shall pay each month into the Road
2545-Fund the amount estimated to represent 16% of the net revenue
2546-realized from the taxes imposed on motor fuel and gasohol.
2547-
2548-
2549-Beginning July 1, 2022 and until July 1, 2023, subject to the
2550-payment of amounts into the State and Local Sales Tax Reform
2551-Fund, the Build Illinois Fund, the McCormick Place Expansion
2552-Project Fund, the Illinois Tax Increment Fund, and the Tax
2553-Compliance and Administration Fund as provided in this
2554-Section, the Department shall pay each month into the Road
2555-Fund the amount estimated to represent 32% of the net revenue
2556-realized from the taxes imposed on motor fuel and gasohol.
2557-Beginning July 1, 2023 and until July 1, 2024, subject to the
2558-payment of amounts into the State and Local Sales Tax Reform
2559-Fund, the Build Illinois Fund, the McCormick Place Expansion
2560-Project Fund, the Illinois Tax Increment Fund, and the Tax
2561-Compliance and Administration Fund as provided in this
2562-Section, the Department shall pay each month into the Road
2563-Fund the amount estimated to represent 48% of the net revenue
2564-realized from the taxes imposed on motor fuel and gasohol.
2565-Beginning July 1, 2024 and until July 1, 2025, subject to the
2566-payment of amounts into the State and Local Sales Tax Reform
2567-Fund, the Build Illinois Fund, the McCormick Place Expansion
2568-Project Fund, the Illinois Tax Increment Fund, and the Tax
2569-Compliance and Administration Fund as provided in this
2570-Section, the Department shall pay each month into the Road
2571-Fund the amount estimated to represent 64% of the net revenue
2572-realized from the taxes imposed on motor fuel and gasohol.
2573-Beginning on July 1, 2025, subject to the payment of amounts
2574-into the State and Local Sales Tax Reform Fund, the Build
2575-
2576-
2577-Illinois Fund, the McCormick Place Expansion Project Fund, the
2578-Illinois Tax Increment Fund, and the Tax Compliance and
2579-Administration Fund as provided in this Section, the
2580-Department shall pay each month into the Road Fund the amount
2581-estimated to represent 80% of the net revenue realized from
2582-the taxes imposed on motor fuel and gasohol. As used in this
2583-paragraph "motor fuel" has the meaning given to that term in
2584-Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
2585-meaning given to that term in Section 3-40 of this Act.
2586-Of the remainder of the moneys received by the Department
2587-pursuant to this Act, 75% thereof shall be paid into the State
2588-Treasury and 25% shall be reserved in a special account and
2589-used only for the transfer to the Common School Fund as part of
2590-the monthly transfer from the General Revenue Fund in
2591-accordance with Section 8a of the State Finance Act.
2592-As soon as possible after the first day of each month, upon
2593-certification of the Department of Revenue, the Comptroller
2594-shall order transferred and the Treasurer shall transfer from
2595-the General Revenue Fund to the Motor Fuel Tax Fund an amount
2596-equal to 1.7% of 80% of the net revenue realized under this Act
2597-for the second preceding month. Beginning April 1, 2000, this
2598-transfer is no longer required and shall not be made.
2599-Net revenue realized for a month shall be the revenue
2600-collected by the State pursuant to this Act, less the amount
2601-paid out during that month as refunds to taxpayers for
2602-overpayment of liability.
2603-
2604-
2605-For greater simplicity of administration, manufacturers,
2606-importers and wholesalers whose products are sold at retail in
2607-Illinois by numerous retailers, and who wish to do so, may
2608-assume the responsibility for accounting and paying to the
2609-Department all tax accruing under this Act with respect to
2610-such sales, if the retailers who are affected do not make
2611-written objection to the Department to this arrangement.
2612-(Source: P.A. 102-700, Article 60, Section 60-15, eff.
2613-4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
2614-102-1019, eff. 1-1-23; 103-154, eff. 6-30-23; 103-363, eff.
2615-7-28-23; 103-592, Article 75, Section 75-5, eff. 1-1-25;
2616-103-592, Article 110, Section 110-5, eff. 6-7-24; revised
2617-7-22-24.)
2618-Section 40. The Retailers' Occupation Tax Act is amended
2619-by changing Sections 2-27 and 3 as follows:
2620-(35 ILCS 120/2-27)
2621-Sec. 2-27. Prepaid telephone calling arrangements.
2622-"Prepaid telephone calling arrangements" mean the right to
2623-exclusively purchase telephone or telecommunications services
2624-that must be paid for in advance and enable the origination of
2625-one or more intrastate, interstate, or international telephone
2626-calls or other telecommunications using an access number, an
2627-authorization code, or both, whether manually or
2628-electronically dialed, for which payment to a retailer must be
2629-
2630-
2631-made in advance, provided that, unless recharged, no further
2632-service is provided once that prepaid amount of service has
2633-been consumed, and provided further that, on and after January
2634-1, 2025, the telephone or telecommunications services included
2635-in such arrangement are obtained through the purchase of a
2636-preloaded phone, calling card, or other item of tangible
2637-personal property. Prepaid telephone calling arrangements
2638-include the recharge of a prepaid calling arrangement if and
2639-only if, on and after January 1, 2025, the additional
2640-telephone or telecommunications services included in the
2641-recharge are obtained through the purchase of a preloaded
2642-phone, calling card, or other item of tangible personal
2643-property. For purposes of this Section, "recharge" means the
2644-purchase of additional prepaid telephone or telecommunications
2645-services whether or not the purchaser acquires a different
2646-access number or authorization code. For purposes of this
2647-Section, "telecommunications" means that term as defined in
2648-Section 2 of the Telecommunications Excise Tax Act. "Prepaid
2649-telephone calling arrangement" does not include an arrangement
2650-whereby the service provider reflects the amount of the
2651-purchase as a credit on an account for a customer under an
2652-existing subscription plan, nor, on and after January 1, 2025,
2653-does it include a recharge that is not obtained through the
2654-purchase of a preloaded phone, calling card, or other item of
2655-tangible personal property.
2656-(Source: P.A. 103-781, eff. 8-5-24.)
2657-
2658-
2659-(35 ILCS 120/3)
2660-(Text of Section before amendment by P.A. 103-592, Article
2661-75, Section 75-20)
2662-Sec. 3. Except as provided in this Section, on or before
2663-the twentieth day of each calendar month, every person engaged
2664-in the business of selling tangible personal property at
2665-retail in this State during the preceding calendar month shall
2666-file a return with the Department, stating:
2667-1. The name of the seller;
2668-2. His residence address and the address of his
2669-principal place of business and the address of the
2670-principal place of business (if that is a different
2671-address) from which he engages in the business of selling
2672-tangible personal property at retail in this State;
2673-3. Total amount of receipts received by him during the
2674-preceding calendar month or quarter, as the case may be,
2675-from sales of tangible personal property, and from
2676-services furnished, by him during such preceding calendar
2677-month or quarter;
2678-4. Total amount received by him during the preceding
2679-calendar month or quarter on charge and time sales of
2680-tangible personal property, and from services furnished,
2681-by him prior to the month or quarter for which the return
2682-is filed;
2683-5. Deductions allowed by law;
2684-
2685-
2686-6. Gross receipts which were received by him during
2687-the preceding calendar month or quarter and upon the basis
2688-of which the tax is imposed, including gross receipts on
2689-food for human consumption that is to be consumed off the
2690-premises where it is sold (other than alcoholic beverages,
2691-food consisting of or infused with adult use cannabis,
2692-soft drinks, and food that has been prepared for immediate
2693-consumption) which were received during the preceding
2694-calendar month or quarter and upon which tax would have
2695-been due but for the 0% rate imposed under Public Act
2696-102-700;
2697-7. The amount of credit provided in Section 2d of this
2698-Act;
2699-8. The amount of tax due, including the amount of tax
2700-that would have been due on food for human consumption
2701-that is to be consumed off the premises where it is sold
2702-(other than alcoholic beverages, food consisting of or
2703-infused with adult use cannabis, soft drinks, and food
2704-that has been prepared for immediate consumption) but for
2705-the 0% rate imposed under Public Act 102-700;
2706-9. The signature of the taxpayer; and
2707-10. Such other reasonable information as the
2708-Department may require.
2709-On and after January 1, 2018, except for returns required
2710-to be filed prior to January 1, 2023 for motor vehicles,
2711-watercraft, aircraft, and trailers that are required to be
2712-
2713-
2714-registered with an agency of this State, with respect to
2715-retailers whose annual gross receipts average $20,000 or more,
2716-all returns required to be filed pursuant to this Act shall be
2717-filed electronically. On and after January 1, 2023, with
2718-respect to retailers whose annual gross receipts average
2719-$20,000 or more, all returns required to be filed pursuant to
2720-this Act, including, but not limited to, returns for motor
2721-vehicles, watercraft, aircraft, and trailers that are required
2722-to be registered with an agency of this State, shall be filed
2723-electronically. Retailers who demonstrate that they do not
2724-have access to the Internet or demonstrate hardship in filing
2725-electronically may petition the Department to waive the
2726-electronic filing requirement.
2727-If a taxpayer fails to sign a return within 30 days after
2728-the proper notice and demand for signature by the Department,
2729-the return shall be considered valid and any amount shown to be
2730-due on the return shall be deemed assessed.
2731-Each return shall be accompanied by the statement of
2732-prepaid tax issued pursuant to Section 2e for which credit is
2733-claimed.
2734-Prior to October 1, 2003 and on and after September 1,
2735-2004, a retailer may accept a Manufacturer's Purchase Credit
2736-certification from a purchaser in satisfaction of Use Tax as
2737-provided in Section 3-85 of the Use Tax Act if the purchaser
2738-provides the appropriate documentation as required by Section
2739-3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
2740-
2741-
2742-certification, accepted by a retailer prior to October 1, 2003
2743-and on and after September 1, 2004 as provided in Section 3-85
2744-of the Use Tax Act, may be used by that retailer to satisfy
2745-Retailers' Occupation Tax liability in the amount claimed in
2746-the certification, not to exceed 6.25% of the receipts subject
2747-to tax from a qualifying purchase. A Manufacturer's Purchase
2748-Credit reported on any original or amended return filed under
2749-this Act after October 20, 2003 for reporting periods prior to
2750-September 1, 2004 shall be disallowed. Manufacturer's Purchase
2751-Credit reported on annual returns due on or after January 1,
2752-2005 will be disallowed for periods prior to September 1,
2753-2004. No Manufacturer's Purchase Credit may be used after
2754-September 30, 2003 through August 31, 2004 to satisfy any tax
2755-liability imposed under this Act, including any audit
2756-liability.
2757-Beginning on July 1, 2023 and through December 31, 2032, a
2758-retailer may accept a Sustainable Aviation Fuel Purchase
2759-Credit certification from an air common carrier-purchaser in
2760-satisfaction of Use Tax on aviation fuel as provided in
2761-Section 3-87 of the Use Tax Act if the purchaser provides the
2762-appropriate documentation as required by Section 3-87 of the
2763-Use Tax Act. A Sustainable Aviation Fuel Purchase Credit
2764-certification accepted by a retailer in accordance with this
2765-paragraph may be used by that retailer to satisfy Retailers'
2766-Occupation Tax liability (but not in satisfaction of penalty
2767-or interest) in the amount claimed in the certification, not
2768-
2769-
2770-to exceed 6.25% of the receipts subject to tax from a sale of
2771-aviation fuel. In addition, for a sale of aviation fuel to
2772-qualify to earn the Sustainable Aviation Fuel Purchase Credit,
2773-retailers must retain in their books and records a
2774-certification from the producer of the aviation fuel that the
2775-aviation fuel sold by the retailer and for which a sustainable
2776-aviation fuel purchase credit was earned meets the definition
2777-of sustainable aviation fuel under Section 3-87 of the Use Tax
2778-Act. The documentation must include detail sufficient for the
2779-Department to determine the number of gallons of sustainable
2780-aviation fuel sold.
2781-The Department may require returns to be filed on a
2782-quarterly basis. If so required, a return for each calendar
2783-quarter shall be filed on or before the twentieth day of the
2784-calendar month following the end of such calendar quarter. The
2785-taxpayer shall also file a return with the Department for each
2786-of the first 2 months of each calendar quarter, on or before
2787-the twentieth day of the following calendar month, stating:
2788-1. The name of the seller;
2789-2. The address of the principal place of business from
2790-which he engages in the business of selling tangible
2791-personal property at retail in this State;
2792-3. The total amount of taxable receipts received by
2793-him during the preceding calendar month from sales of
2794-tangible personal property by him during such preceding
2795-calendar month, including receipts from charge and time
2796-
2797-
2798-sales, but less all deductions allowed by law;
2799-4. The amount of credit provided in Section 2d of this
2800-Act;
2801-5. The amount of tax due; and
2802-6. Such other reasonable information as the Department
2803-may require.
2804-Every person engaged in the business of selling aviation
2805-fuel at retail in this State during the preceding calendar
2806-month shall, instead of reporting and paying tax as otherwise
2807-required by this Section, report and pay such tax on a separate
2808-aviation fuel tax return. The requirements related to the
2809-return shall be as otherwise provided in this Section.
2810-Notwithstanding any other provisions of this Act to the
2811-contrary, retailers selling aviation fuel shall file all
2812-aviation fuel tax returns and shall make all aviation fuel tax
2813-payments by electronic means in the manner and form required
2814-by the Department. For purposes of this Section, "aviation
2815-fuel" means jet fuel and aviation gasoline.
2816-Beginning on October 1, 2003, any person who is not a
2817-licensed distributor, importing distributor, or manufacturer,
2818-as defined in the Liquor Control Act of 1934, but is engaged in
2819-the business of selling, at retail, alcoholic liquor shall
2820-file a statement with the Department of Revenue, in a format
2821-and at a time prescribed by the Department, showing the total
2822-amount paid for alcoholic liquor purchased during the
2823-preceding month and such other information as is reasonably
2824-
2825-
2826-required by the Department. The Department may adopt rules to
2827-require that this statement be filed in an electronic or
2828-telephonic format. Such rules may provide for exceptions from
2829-the filing requirements of this paragraph. For the purposes of
2830-this paragraph, the term "alcoholic liquor" shall have the
2831-meaning prescribed in the Liquor Control Act of 1934.
2832-Beginning on October 1, 2003, every distributor, importing
2833-distributor, and manufacturer of alcoholic liquor as defined
2834-in the Liquor Control Act of 1934, shall file a statement with
2835-the Department of Revenue, no later than the 10th day of the
2836-month for the preceding month during which transactions
2837-occurred, by electronic means, showing the total amount of
2838-gross receipts from the sale of alcoholic liquor sold or
2839-distributed during the preceding month to purchasers;
2840-identifying the purchaser to whom it was sold or distributed;
2841-the purchaser's tax registration number; and such other
2842-information reasonably required by the Department. A
2843-distributor, importing distributor, or manufacturer of
2844-alcoholic liquor must personally deliver, mail, or provide by
2845-electronic means to each retailer listed on the monthly
2846-statement a report containing a cumulative total of that
2847-distributor's, importing distributor's, or manufacturer's
2848-total sales of alcoholic liquor to that retailer no later than
2849-the 10th day of the month for the preceding month during which
2850-the transaction occurred. The distributor, importing
2851-distributor, or manufacturer shall notify the retailer as to
2852-
2853-
2854-the method by which the distributor, importing distributor, or
2855-manufacturer will provide the sales information. If the
2856-retailer is unable to receive the sales information by
2857-electronic means, the distributor, importing distributor, or
2858-manufacturer shall furnish the sales information by personal
2859-delivery or by mail. For purposes of this paragraph, the term
2860-"electronic means" includes, but is not limited to, the use of
2861-a secure Internet website, e-mail, or facsimile.
2862-If a total amount of less than $1 is payable, refundable or
2863-creditable, such amount shall be disregarded if it is less
2864-than 50 cents and shall be increased to $1 if it is 50 cents or
2865-more.
2866-Notwithstanding any other provision of this Act to the
2867-contrary, retailers subject to tax on cannabis shall file all
2868-cannabis tax returns and shall make all cannabis tax payments
2869-by electronic means in the manner and form required by the
2870-Department.
2871-Beginning October 1, 1993, a taxpayer who has an average
2872-monthly tax liability of $150,000 or more shall make all
2873-payments required by rules of the Department by electronic
2874-funds transfer. Beginning October 1, 1994, a taxpayer who has
2875-an average monthly tax liability of $100,000 or more shall
2876-make all payments required by rules of the Department by
2877-electronic funds transfer. Beginning October 1, 1995, a
2878-taxpayer who has an average monthly tax liability of $50,000
2879-or more shall make all payments required by rules of the
2880-
2881-
2882-Department by electronic funds transfer. Beginning October 1,
2883-2000, a taxpayer who has an annual tax liability of $200,000 or
2884-more shall make all payments required by rules of the
2885-Department by electronic funds transfer. The term "annual tax
2886-liability" shall be the sum of the taxpayer's liabilities
2887-under this Act, and under all other State and local occupation
2888-and use tax laws administered by the Department, for the
2889-immediately preceding calendar year. The term "average monthly
2890-tax liability" shall be the sum of the taxpayer's liabilities
2891-under this Act, and under all other State and local occupation
2892-and use tax laws administered by the Department, for the
2893-immediately preceding calendar year divided by 12. Beginning
2894-on October 1, 2002, a taxpayer who has a tax liability in the
2895-amount set forth in subsection (b) of Section 2505-210 of the
2896-Department of Revenue Law shall make all payments required by
2897-rules of the Department by electronic funds transfer.
2898-Before August 1 of each year beginning in 1993, the
2899-Department shall notify all taxpayers required to make
2900-payments by electronic funds transfer. All taxpayers required
2901-to make payments by electronic funds transfer shall make those
2902-payments for a minimum of one year beginning on October 1.
2903-Any taxpayer not required to make payments by electronic
2904-funds transfer may make payments by electronic funds transfer
2905-with the permission of the Department.
2906-All taxpayers required to make payment by electronic funds
2907-transfer and any taxpayers authorized to voluntarily make
2908-
2909-
2910-payments by electronic funds transfer shall make those
2911-payments in the manner authorized by the Department.
2912-The Department shall adopt such rules as are necessary to
2913-effectuate a program of electronic funds transfer and the
2914-requirements of this Section.
2915-Any amount which is required to be shown or reported on any
2916-return or other document under this Act shall, if such amount
2917-is not a whole-dollar amount, be increased to the nearest
2918-whole-dollar amount in any case where the fractional part of a
2919-dollar is 50 cents or more, and decreased to the nearest
2920-whole-dollar amount where the fractional part of a dollar is
2921-less than 50 cents.
2922-If the retailer is otherwise required to file a monthly
2923-return and if the retailer's average monthly tax liability to
2924-the Department does not exceed $200, the Department may
2925-authorize his returns to be filed on a quarter annual basis,
2926-with the return for January, February, and March of a given
2927-year being due by April 20 of such year; with the return for
2928-April, May, and June of a given year being due by July 20 of
2929-such year; with the return for July, August, and September of a
2930-given year being due by October 20 of such year, and with the
2931-return for October, November, and December of a given year
2932-being due by January 20 of the following year.
2933-If the retailer is otherwise required to file a monthly or
2934-quarterly return and if the retailer's average monthly tax
2935-liability with the Department does not exceed $50, the
2936-
2937-
2938-Department may authorize his returns to be filed on an annual
2939-basis, with the return for a given year being due by January 20
2940-of the following year.
2941-Such quarter annual and annual returns, as to form and
2942-substance, shall be subject to the same requirements as
2943-monthly returns.
2944-Notwithstanding any other provision in this Act concerning
2945-the time within which a retailer may file his return, in the
2946-case of any retailer who ceases to engage in a kind of business
2947-which makes him responsible for filing returns under this Act,
2948-such retailer shall file a final return under this Act with the
2949-Department not more than one month after discontinuing such
2950-business.
2951-Where the same person has more than one business
2952-registered with the Department under separate registrations
2953-under this Act, such person may not file each return that is
2954-due as a single return covering all such registered
2955-businesses, but shall file separate returns for each such
2956-registered business.
2957-In addition, with respect to motor vehicles, watercraft,
2958-aircraft, and trailers that are required to be registered with
2959-an agency of this State, except as otherwise provided in this
2960-Section, every retailer selling this kind of tangible personal
2961-property shall file, with the Department, upon a form to be
2962-prescribed and supplied by the Department, a separate return
2963-for each such item of tangible personal property which the
2964-
2965-
2966-retailer sells, except that if, in the same transaction, (i) a
2967-retailer of aircraft, watercraft, motor vehicles, or trailers
2968-transfers more than one aircraft, watercraft, motor vehicle,
2969-or trailer to another aircraft, watercraft, motor vehicle
2970-retailer, or trailer retailer for the purpose of resale or
2971-(ii) a retailer of aircraft, watercraft, motor vehicles, or
2972-trailers transfers more than one aircraft, watercraft, motor
2973-vehicle, or trailer to a purchaser for use as a qualifying
2974-rolling stock as provided in Section 2-5 of this Act, then that
2975-seller may report the transfer of all aircraft, watercraft,
2976-motor vehicles, or trailers involved in that transaction to
2977-the Department on the same uniform invoice-transaction
2978-reporting return form. For purposes of this Section,
2979-"watercraft" means a Class 2, Class 3, or Class 4 watercraft as
2980-defined in Section 3-2 of the Boat Registration and Safety
2981-Act, a personal watercraft, or any boat equipped with an
2982-inboard motor.
2983-In addition, with respect to motor vehicles, watercraft,
2984-aircraft, and trailers that are required to be registered with
2985-an agency of this State, every person who is engaged in the
2986-business of leasing or renting such items and who, in
2987-connection with such business, sells any such item to a
2988-retailer for the purpose of resale is, notwithstanding any
2989-other provision of this Section to the contrary, authorized to
2990-meet the return-filing requirement of this Act by reporting
2991-the transfer of all the aircraft, watercraft, motor vehicles,
2992-
2993-
2994-or trailers transferred for resale during a month to the
2995-Department on the same uniform invoice-transaction reporting
2996-return form on or before the 20th of the month following the
2997-month in which the transfer takes place. Notwithstanding any
2998-other provision of this Act to the contrary, all returns filed
2999-under this paragraph must be filed by electronic means in the
3000-manner and form as required by the Department.
3001-Any retailer who sells only motor vehicles, watercraft,
3002-aircraft, or trailers that are required to be registered with
3003-an agency of this State, so that all retailers' occupation tax
3004-liability is required to be reported, and is reported, on such
3005-transaction reporting returns and who is not otherwise
3006-required to file monthly or quarterly returns, need not file
3007-monthly or quarterly returns. However, those retailers shall
3008-be required to file returns on an annual basis.
3009-The transaction reporting return, in the case of motor
3010-vehicles or trailers that are required to be registered with
3011-an agency of this State, shall be the same document as the
3012-Uniform Invoice referred to in Section 5-402 of the Illinois
3013-Vehicle Code and must show the name and address of the seller;
3014-the name and address of the purchaser; the amount of the
3015-selling price including the amount allowed by the retailer for
3016-traded-in property, if any; the amount allowed by the retailer
3017-for the traded-in tangible personal property, if any, to the
3018-extent to which Section 1 of this Act allows an exemption for
3019-the value of traded-in property; the balance payable after
3020-
3021-
3022-deducting such trade-in allowance from the total selling
3023-price; the amount of tax due from the retailer with respect to
3024-such transaction; the amount of tax collected from the
3025-purchaser by the retailer on such transaction (or satisfactory
3026-evidence that such tax is not due in that particular instance,
3027-if that is claimed to be the fact); the place and date of the
3028-sale; a sufficient identification of the property sold; such
3029-other information as is required in Section 5-402 of the
3030-Illinois Vehicle Code, and such other information as the
3031-Department may reasonably require.
3032-The transaction reporting return in the case of watercraft
3033-or aircraft must show the name and address of the seller; the
3034-name and address of the purchaser; the amount of the selling
3035-price including the amount allowed by the retailer for
3036-traded-in property, if any; the amount allowed by the retailer
3037-for the traded-in tangible personal property, if any, to the
3038-extent to which Section 1 of this Act allows an exemption for
3039-the value of traded-in property; the balance payable after
3040-deducting such trade-in allowance from the total selling
3041-price; the amount of tax due from the retailer with respect to
3042-such transaction; the amount of tax collected from the
3043-purchaser by the retailer on such transaction (or satisfactory
3044-evidence that such tax is not due in that particular instance,
3045-if that is claimed to be the fact); the place and date of the
3046-sale, a sufficient identification of the property sold, and
3047-such other information as the Department may reasonably
3048-
3049-
3050-require.
3051-Such transaction reporting return shall be filed not later
3052-than 20 days after the day of delivery of the item that is
3053-being sold, but may be filed by the retailer at any time sooner
3054-than that if he chooses to do so. The transaction reporting
3055-return and tax remittance or proof of exemption from the
3056-Illinois use tax may be transmitted to the Department by way of
3057-the State agency with which, or State officer with whom the
3058-tangible personal property must be titled or registered (if
3059-titling or registration is required) if the Department and
3060-such agency or State officer determine that this procedure
3061-will expedite the processing of applications for title or
3062-registration.
3063-With each such transaction reporting return, the retailer
3064-shall remit the proper amount of tax due (or shall submit
3065-satisfactory evidence that the sale is not taxable if that is
3066-the case), to the Department or its agents, whereupon the
3067-Department shall issue, in the purchaser's name, a use tax
3068-receipt (or a certificate of exemption if the Department is
3069-satisfied that the particular sale is tax exempt) which such
3070-purchaser may submit to the agency with which, or State
3071-officer with whom, he must title or register the tangible
3072-personal property that is involved (if titling or registration
3073-is required) in support of such purchaser's application for an
3074-Illinois certificate or other evidence of title or
3075-registration to such tangible personal property.
3076-
3077-
3078-No retailer's failure or refusal to remit tax under this
3079-Act precludes a user, who has paid the proper tax to the
3080-retailer, from obtaining his certificate of title or other
3081-evidence of title or registration (if titling or registration
3082-is required) upon satisfying the Department that such user has
3083-paid the proper tax (if tax is due) to the retailer. The
3084-Department shall adopt appropriate rules to carry out the
3085-mandate of this paragraph.
3086-If the user who would otherwise pay tax to the retailer
3087-wants the transaction reporting return filed and the payment
3088-of the tax or proof of exemption made to the Department before
3089-the retailer is willing to take these actions and such user has
3090-not paid the tax to the retailer, such user may certify to the
3091-fact of such delay by the retailer and may (upon the Department
3092-being satisfied of the truth of such certification) transmit
3093-the information required by the transaction reporting return
3094-and the remittance for tax or proof of exemption directly to
3095-the Department and obtain his tax receipt or exemption
3096-determination, in which event the transaction reporting return
3097-and tax remittance (if a tax payment was required) shall be
3098-credited by the Department to the proper retailer's account
3099-with the Department, but without the vendor's discount
3100-provided for in this Section being allowed. When the user pays
3101-the tax directly to the Department, he shall pay the tax in the
3102-same amount and in the same form in which it would be remitted
3103-if the tax had been remitted to the Department by the retailer.
3104-
3105-
3106-On and after January 1, 2025, with respect to the lease of
3107-trailers, other than semitrailers as defined in Section 1-187
3108-of the Illinois Vehicle Code, that are required to be
3109-registered with an agency of this State and that are subject to
3110-the tax on lease receipts under this Act, notwithstanding any
3111-other provision of this Act to the contrary, for the purpose of
3112-reporting and paying tax under this Act on those lease
3113-receipts, lessors shall file returns in addition to and
3114-separate from the transaction reporting return. Lessors shall
3115-file those lease returns and make payment to the Department by
3116-electronic means on or before the 20th day of each month
3117-following the month, quarter, or year, as applicable, in which
3118-lease receipts were received. All lease receipts received by
3119-the lessor from the lease of those trailers during the same
3120-reporting period shall be reported and tax shall be paid on a
3121-single return form to be prescribed by the Department.
3122-Refunds made by the seller during the preceding return
3123-period to purchasers, on account of tangible personal property
3124-returned to the seller, shall be allowed as a deduction under
3125-subdivision 5 of his monthly or quarterly return, as the case
3126-may be, in case the seller had theretofore included the
3127-receipts from the sale of such tangible personal property in a
3128-return filed by him and had paid the tax imposed by this Act
3129-with respect to such receipts.
3130-Where the seller is a corporation, the return filed on
3131-behalf of such corporation shall be signed by the president,
3132-
3133-
3134-vice-president, secretary, or treasurer or by the properly
3135-accredited agent of such corporation.
3136-Where the seller is a limited liability company, the
3137-return filed on behalf of the limited liability company shall
3138-be signed by a manager, member, or properly accredited agent
3139-of the limited liability company.
3140-Except as provided in this Section, the retailer filing
3141-the return under this Section shall, at the time of filing such
3142-return, pay to the Department the amount of tax imposed by this
3143-Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
3144-on and after January 1, 1990, or $5 per calendar year,
3145-whichever is greater, which is allowed to reimburse the
3146-retailer for the expenses incurred in keeping records,
3147-preparing and filing returns, remitting the tax and supplying
3148-data to the Department on request. On and after January 1,
3149-2021, a certified service provider, as defined in the Leveling
3150-the Playing Field for Illinois Retail Act, filing the return
3151-under this Section on behalf of a remote retailer shall, at the
3152-time of such return, pay to the Department the amount of tax
3153-imposed by this Act less a discount of 1.75%. A remote retailer
3154-using a certified service provider to file a return on its
3155-behalf, as provided in the Leveling the Playing Field for
3156-Illinois Retail Act, is not eligible for the discount.
3157-Beginning with returns due on or after January 1, 2025, the
3158-vendor's discount allowed in this Section, the Service
3159-Occupation Tax Act, the Use Tax Act, and the Service Use Tax
3160-
3161-
3162-Act, including any local tax administered by the Department
3163-and reported on the same return, shall not exceed $1,000 per
3164-month in the aggregate for returns other than transaction
3165-returns filed during the month. When determining the discount
3166-allowed under this Section, retailers shall include the amount
3167-of tax that would have been due at the 1% rate but for the 0%
3168-rate imposed under Public Act 102-700. When determining the
3169-discount allowed under this Section, retailers shall include
3170-the amount of tax that would have been due at the 6.25% rate
3171-but for the 1.25% rate imposed on sales tax holiday items under
3172-Public Act 102-700. The discount under this Section is not
3173-allowed for the 1.25% portion of taxes paid on aviation fuel
3174-that is subject to the revenue use requirements of 49 U.S.C.
3175-47107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
3176-Section 2d of this Act shall be included in the amount on which
3177-such discount is computed. In the case of retailers who report
3178-and pay the tax on a transaction by transaction basis, as
3179-provided in this Section, such discount shall be taken with
3180-each such tax remittance instead of when such retailer files
3181-his periodic return, but, beginning with returns due on or
3182-after January 1, 2025, the vendor's discount allowed under
3183-this Section and the Use Tax Act, including any local tax
3184-administered by the Department and reported on the same
3185-transaction return, shall not exceed $1,000 per month for all
3186-transaction returns filed during the month. The discount
3187-allowed under this Section is allowed only for returns that
3188-
3189-
3190-are filed in the manner required by this Act. The Department
3191-may disallow the discount for retailers whose certificate of
3192-registration is revoked at the time the return is filed, but
3193-only if the Department's decision to revoke the certificate of
3194-registration has become final.
3195-Before October 1, 2000, if the taxpayer's average monthly
3196-tax liability to the Department under this Act, the Use Tax
3197-Act, the Service Occupation Tax Act, and the Service Use Tax
3198-Act, excluding any liability for prepaid sales tax to be
3199-remitted in accordance with Section 2d of this Act, was
3200-$10,000 or more during the preceding 4 complete calendar
3201-quarters, he shall file a return with the Department each
3202-month by the 20th day of the month next following the month
3203-during which such tax liability is incurred and shall make
3204-payments to the Department on or before the 7th, 15th, 22nd and
3205-last day of the month during which such liability is incurred.
3206-On and after October 1, 2000, if the taxpayer's average
3207-monthly tax liability to the Department under this Act, the
3208-Use Tax Act, the Service Occupation Tax Act, and the Service
3209-Use Tax Act, excluding any liability for prepaid sales tax to
3210-be remitted in accordance with Section 2d of this Act, was
3211-$20,000 or more during the preceding 4 complete calendar
3212-quarters, he shall file a return with the Department each
3213-month by the 20th day of the month next following the month
3214-during which such tax liability is incurred and shall make
3215-payment to the Department on or before the 7th, 15th, 22nd and
3216-
3217-
3218-last day of the month during which such liability is incurred.
3219-If the month during which such tax liability is incurred began
3220-prior to January 1, 1985, each payment shall be in an amount
3221-equal to 1/4 of the taxpayer's actual liability for the month
3222-or an amount set by the Department not to exceed 1/4 of the
3223-average monthly liability of the taxpayer to the Department
3224-for the preceding 4 complete calendar quarters (excluding the
3225-month of highest liability and the month of lowest liability
3226-in such 4 quarter period). If the month during which such tax
3227-liability is incurred begins on or after January 1, 1985 and
3228-prior to January 1, 1987, each payment shall be in an amount
3229-equal to 22.5% of the taxpayer's actual liability for the
3230-month or 27.5% of the taxpayer's liability for the same
3231-calendar month of the preceding year. If the month during
3232-which such tax liability is incurred begins on or after
3233-January 1, 1987 and prior to January 1, 1988, each payment
3234-shall be in an amount equal to 22.5% of the taxpayer's actual
3235-liability for the month or 26.25% of the taxpayer's liability
3236-for the same calendar month of the preceding year. If the month
3237-during which such tax liability is incurred begins on or after
3238-January 1, 1988, and prior to January 1, 1989, or begins on or
3239-after January 1, 1996, each payment shall be in an amount equal
3240-to 22.5% of the taxpayer's actual liability for the month or
3241-25% of the taxpayer's liability for the same calendar month of
3242-the preceding year. If the month during which such tax
3243-liability is incurred begins on or after January 1, 1989, and
3244-
3245-
3246-prior to January 1, 1996, each payment shall be in an amount
3247-equal to 22.5% of the taxpayer's actual liability for the
3248-month or 25% of the taxpayer's liability for the same calendar
3249-month of the preceding year or 100% of the taxpayer's actual
3250-liability for the quarter monthly reporting period. The amount
3251-of such quarter monthly payments shall be credited against the
3252-final tax liability of the taxpayer's return for that month.
3253-Before October 1, 2000, once applicable, the requirement of
3254-the making of quarter monthly payments to the Department by
3255-taxpayers having an average monthly tax liability of $10,000
3256-or more as determined in the manner provided above shall
3257-continue until such taxpayer's average monthly liability to
3258-the Department during the preceding 4 complete calendar
3259-quarters (excluding the month of highest liability and the
3260-month of lowest liability) is less than $9,000, or until such
3261-taxpayer's average monthly liability to the Department as
3262-computed for each calendar quarter of the 4 preceding complete
3263-calendar quarter period is less than $10,000. However, if a
3264-taxpayer can show the Department that a substantial change in
3265-the taxpayer's business has occurred which causes the taxpayer
3266-to anticipate that his average monthly tax liability for the
3267-reasonably foreseeable future will fall below the $10,000
3268-threshold stated above, then such taxpayer may petition the
3269-Department for a change in such taxpayer's reporting status.
3270-On and after October 1, 2000, once applicable, the requirement
3271-of the making of quarter monthly payments to the Department by
3272-
3273-
3274-taxpayers having an average monthly tax liability of $20,000
3275-or more as determined in the manner provided above shall
3276-continue until such taxpayer's average monthly liability to
3277-the Department during the preceding 4 complete calendar
3278-quarters (excluding the month of highest liability and the
3279-month of lowest liability) is less than $19,000 or until such
3280-taxpayer's average monthly liability to the Department as
3281-computed for each calendar quarter of the 4 preceding complete
3282-calendar quarter period is less than $20,000. However, if a
3283-taxpayer can show the Department that a substantial change in
3284-the taxpayer's business has occurred which causes the taxpayer
3285-to anticipate that his average monthly tax liability for the
3286-reasonably foreseeable future will fall below the $20,000
3287-threshold stated above, then such taxpayer may petition the
3288-Department for a change in such taxpayer's reporting status.
3289-The Department shall change such taxpayer's reporting status
3290-unless it finds that such change is seasonal in nature and not
3291-likely to be long term. Quarter monthly payment status shall
3292-be determined under this paragraph as if the rate reduction to
3293-0% in Public Act 102-700 on food for human consumption that is
3294-to be consumed off the premises where it is sold (other than
3295-alcoholic beverages, food consisting of or infused with adult
3296-use cannabis, soft drinks, and food that has been prepared for
3297-immediate consumption) had not occurred. For quarter monthly
3298-payments due under this paragraph on or after July 1, 2023 and
3299-through June 30, 2024, "25% of the taxpayer's liability for
3300-
3301-
3302-the same calendar month of the preceding year" shall be
3303-determined as if the rate reduction to 0% in Public Act 102-700
3304-had not occurred. Quarter monthly payment status shall be
3305-determined under this paragraph as if the rate reduction to
3306-1.25% in Public Act 102-700 on sales tax holiday items had not
3307-occurred. For quarter monthly payments due on or after July 1,
3308-2023 and through June 30, 2024, "25% of the taxpayer's
3309-liability for the same calendar month of the preceding year"
3310-shall be determined as if the rate reduction to 1.25% in Public
3311-Act 102-700 on sales tax holiday items had not occurred. If any
3312-such quarter monthly payment is not paid at the time or in the
3313-amount required by this Section, then the taxpayer shall be
3314-liable for penalties and interest on the difference between
3315-the minimum amount due as a payment and the amount of such
3316-quarter monthly payment actually and timely paid, except
3317-insofar as the taxpayer has previously made payments for that
3318-month to the Department in excess of the minimum payments
3319-previously due as provided in this Section. The Department
3320-shall make reasonable rules and regulations to govern the
3321-quarter monthly payment amount and quarter monthly payment
3322-dates for taxpayers who file on other than a calendar monthly
3323-basis.
3324-The provisions of this paragraph apply before October 1,
3325-2001. Without regard to whether a taxpayer is required to make
3326-quarter monthly payments as specified above, any taxpayer who
3327-is required by Section 2d of this Act to collect and remit
3328-
3329-
3330-prepaid taxes and has collected prepaid taxes which average in
3331-excess of $25,000 per month during the preceding 2 complete
3332-calendar quarters, shall file a return with the Department as
3333-required by Section 2f and shall make payments to the
3334-Department on or before the 7th, 15th, 22nd and last day of the
3335-month during which such liability is incurred. If the month
3336-during which such tax liability is incurred began prior to
3337-September 1, 1985 (the effective date of Public Act 84-221),
3338-each payment shall be in an amount not less than 22.5% of the
3339-taxpayer's actual liability under Section 2d. If the month
3340-during which such tax liability is incurred begins on or after
3341-January 1, 1986, each payment shall be in an amount equal to
3342-22.5% of the taxpayer's actual liability for the month or
3343-27.5% of the taxpayer's liability for the same calendar month
3344-of the preceding calendar year. If the month during which such
3345-tax liability is incurred begins on or after January 1, 1987,
3346-each payment shall be in an amount equal to 22.5% of the
3347-taxpayer's actual liability for the month or 26.25% of the
3348-taxpayer's liability for the same calendar month of the
3349-preceding year. The amount of such quarter monthly payments
3350-shall be credited against the final tax liability of the
3351-taxpayer's return for that month filed under this Section or
3352-Section 2f, as the case may be. Once applicable, the
3353-requirement of the making of quarter monthly payments to the
3354-Department pursuant to this paragraph shall continue until
3355-such taxpayer's average monthly prepaid tax collections during
3356-
3357-
3358-the preceding 2 complete calendar quarters is $25,000 or less.
3359-If any such quarter monthly payment is not paid at the time or
3360-in the amount required, the taxpayer shall be liable for
3361-penalties and interest on such difference, except insofar as
3362-the taxpayer has previously made payments for that month in
3363-excess of the minimum payments previously due.
3364-The provisions of this paragraph apply on and after
3365-October 1, 2001. Without regard to whether a taxpayer is
3366-required to make quarter monthly payments as specified above,
3367-any taxpayer who is required by Section 2d of this Act to
3368-collect and remit prepaid taxes and has collected prepaid
3369-taxes that average in excess of $20,000 per month during the
3370-preceding 4 complete calendar quarters shall file a return
3371-with the Department as required by Section 2f and shall make
3372-payments to the Department on or before the 7th, 15th, 22nd,
3373-and last day of the month during which the liability is
3374-incurred. Each payment shall be in an amount equal to 22.5% of
3375-the taxpayer's actual liability for the month or 25% of the
3376-taxpayer's liability for the same calendar month of the
3377-preceding year. The amount of the quarter monthly payments
3378-shall be credited against the final tax liability of the
3379-taxpayer's return for that month filed under this Section or
3380-Section 2f, as the case may be. Once applicable, the
3381-requirement of the making of quarter monthly payments to the
3382-Department pursuant to this paragraph shall continue until the
3383-taxpayer's average monthly prepaid tax collections during the
3384-
3385-
3386-preceding 4 complete calendar quarters (excluding the month of
3387-highest liability and the month of lowest liability) is less
3388-than $19,000 or until such taxpayer's average monthly
3389-liability to the Department as computed for each calendar
3390-quarter of the 4 preceding complete calendar quarters is less
3391-than $20,000. If any such quarter monthly payment is not paid
3392-at the time or in the amount required, the taxpayer shall be
3393-liable for penalties and interest on such difference, except
3394-insofar as the taxpayer has previously made payments for that
3395-month in excess of the minimum payments previously due.
3396-If any payment provided for in this Section exceeds the
3397-taxpayer's liabilities under this Act, the Use Tax Act, the
3398-Service Occupation Tax Act, and the Service Use Tax Act, as
3399-shown on an original monthly return, the Department shall, if
3400-requested by the taxpayer, issue to the taxpayer a credit
3401-memorandum no later than 30 days after the date of payment. The
3402-credit evidenced by such credit memorandum may be assigned by
3403-the taxpayer to a similar taxpayer under this Act, the Use Tax
3404-Act, the Service Occupation Tax Act, or the Service Use Tax
3405-Act, in accordance with reasonable rules and regulations to be
3406-prescribed by the Department. If no such request is made, the
3407-taxpayer may credit such excess payment against tax liability
3408-subsequently to be remitted to the Department under this Act,
3409-the Use Tax Act, the Service Occupation Tax Act, or the Service
3410-Use Tax Act, in accordance with reasonable rules and
3411-regulations prescribed by the Department. If the Department
3412-
3413-
3414-subsequently determined that all or any part of the credit
3415-taken was not actually due to the taxpayer, the taxpayer's %
3416-vendor's discount shall be reduced, if necessary, to reflect
3417-the difference between the credit taken and that actually due,
3418-and that taxpayer shall be liable for penalties and interest
3419-on such difference.
3420-If a retailer of motor fuel is entitled to a credit under
3421-Section 2d of this Act which exceeds the taxpayer's liability
3422-to the Department under this Act for the month for which the
3423-taxpayer is filing a return, the Department shall issue the
3424-taxpayer a credit memorandum for the excess.
3425-Beginning January 1, 1990, each month the Department shall
3426-pay into the Local Government Tax Fund, a special fund in the
3427-State treasury which is hereby created, the net revenue
3428-realized for the preceding month from the 1% tax imposed under
3429-this Act.
3430-Beginning January 1, 1990, each month the Department shall
3431-pay into the County and Mass Transit District Fund, a special
3432-fund in the State treasury which is hereby created, 4% of the
3433-net revenue realized for the preceding month from the 6.25%
3434-general rate other than aviation fuel sold on or after
3435-December 1, 2019. This exception for aviation fuel only
3436-applies for so long as the revenue use requirements of 49
3437-U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
3438-Beginning August 1, 2000, each month the Department shall
3439-pay into the County and Mass Transit District Fund 20% of the
3440-
3441-
3442-net revenue realized for the preceding month from the 1.25%
3443-rate on the selling price of motor fuel and gasohol. If, in any
3444-month, the tax on sales tax holiday items, as defined in
3445-Section 2-8, is imposed at the rate of 1.25%, then the
3446-Department shall pay 20% of the net revenue realized for that
3447-month from the 1.25% rate on the selling price of sales tax
3448-holiday items into the County and Mass Transit District Fund.
3449-Beginning January 1, 1990, each month the Department shall
3450-pay into the Local Government Tax Fund 16% of the net revenue
3451-realized for the preceding month from the 6.25% general rate
3452-on the selling price of tangible personal property other than
3453-aviation fuel sold on or after December 1, 2019. This
3454-exception for aviation fuel only applies for so long as the
3455-revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
3456-47133 are binding on the State.
3457-For aviation fuel sold on or after December 1, 2019, each
3458-month the Department shall pay into the State Aviation Program
3459-Fund 20% of the net revenue realized for the preceding month
3460-from the 6.25% general rate on the selling price of aviation
3461-fuel, less an amount estimated by the Department to be
3462-required for refunds of the 20% portion of the tax on aviation
3463-fuel under this Act, which amount shall be deposited into the
3464-Aviation Fuel Sales Tax Refund Fund. The Department shall only
3465-pay moneys into the State Aviation Program Fund and the
3466-Aviation Fuel Sales Tax Refund Fund under this Act for so long
3467-as the revenue use requirements of 49 U.S.C. 47107(b) and 49
3468-
3469-
3470-U.S.C. 47133 are binding on the State.
3471-Beginning August 1, 2000, each month the Department shall
3472-pay into the Local Government Tax Fund 80% of the net revenue
3473-realized for the preceding month from the 1.25% rate on the
3474-selling price of motor fuel and gasohol. If, in any month, the
3475-tax on sales tax holiday items, as defined in Section 2-8, is
3476-imposed at the rate of 1.25%, then the Department shall pay 80%
3477-of the net revenue realized for that month from the 1.25% rate
3478-on the selling price of sales tax holiday items into the Local
3479-Government Tax Fund.
3480-Beginning October 1, 2009, each month the Department shall
3481-pay into the Capital Projects Fund an amount that is equal to
3482-an amount estimated by the Department to represent 80% of the
3483-net revenue realized for the preceding month from the sale of
3484-candy, grooming and hygiene products, and soft drinks that had
3485-been taxed at a rate of 1% prior to September 1, 2009 but that
3486-are now taxed at 6.25%.
3487-Beginning July 1, 2011, each month the Department shall
3488-pay into the Clean Air Act Permit Fund 80% of the net revenue
3489-realized for the preceding month from the 6.25% general rate
3490-on the selling price of sorbents used in Illinois in the
3491-process of sorbent injection as used to comply with the
3492-Environmental Protection Act or the federal Clean Air Act, but
3493-the total payment into the Clean Air Act Permit Fund under this
3494-Act and the Use Tax Act shall not exceed $2,000,000 in any
3495-fiscal year.
3496-
3497-
3498-Beginning July 1, 2013, each month the Department shall
3499-pay into the Underground Storage Tank Fund from the proceeds
3500-collected under this Act, the Use Tax Act, the Service Use Tax
3501-Act, and the Service Occupation Tax Act an amount equal to the
3502-average monthly deficit in the Underground Storage Tank Fund
3503-during the prior year, as certified annually by the Illinois
3504-Environmental Protection Agency, but the total payment into
3505-the Underground Storage Tank Fund under this Act, the Use Tax
3506-Act, the Service Use Tax Act, and the Service Occupation Tax
3507-Act shall not exceed $18,000,000 in any State fiscal year. As
3508-used in this paragraph, the "average monthly deficit" shall be
3509-equal to the difference between the average monthly claims for
3510-payment by the fund and the average monthly revenues deposited
3511-into the fund, excluding payments made pursuant to this
3512-paragraph.
3513-Beginning July 1, 2015, of the remainder of the moneys
3514-received by the Department under the Use Tax Act, the Service
3515-Use Tax Act, the Service Occupation Tax Act, and this Act, each
3516-month the Department shall deposit $500,000 into the State
3517-Crime Laboratory Fund.
3518-Of the remainder of the moneys received by the Department
3519-pursuant to this Act, (a) 1.75% thereof shall be paid into the
3520-Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
3521-and after July 1, 1989, 3.8% thereof shall be paid into the
3522-Build Illinois Fund; provided, however, that if in any fiscal
3523-year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
3524-
3525-
3526-may be, of the moneys received by the Department and required
3527-to be paid into the Build Illinois Fund pursuant to this Act,
3528-Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
3529-Act, and Section 9 of the Service Occupation Tax Act, such Acts
3530-being hereinafter called the "Tax Acts" and such aggregate of
3531-2.2% or 3.8%, as the case may be, of moneys being hereinafter
3532-called the "Tax Act Amount", and (2) the amount transferred to
3533-the Build Illinois Fund from the State and Local Sales Tax
3534-Reform Fund shall be less than the Annual Specified Amount (as
3535-hereinafter defined), an amount equal to the difference shall
3536-be immediately paid into the Build Illinois Fund from other
3537-moneys received by the Department pursuant to the Tax Acts;
3538-the "Annual Specified Amount" means the amounts specified
3539-below for fiscal years 1986 through 1993:
3540-Fiscal YearAnnual Specified Amount1986$54,800,0001987$76,650,0001988$80,480,0001989$88,510,0001990$115,330,0001991$145,470,0001992$182,730,0001993$206,520,000; Fiscal Year Annual Specified Amount 1986 $54,800,000 1987 $76,650,000 1988 $80,480,000 1989 $88,510,000 1990 $115,330,000 1991 $145,470,000 1992 $182,730,000 1993 $206,520,000;
3541-Fiscal Year Annual Specified Amount
3542-1986 $54,800,000
3543-1987 $76,650,000
3544-1988 $80,480,000
3545-1989 $88,510,000
3546-1990 $115,330,000
3547-1991 $145,470,000
3548-1992 $182,730,000
3549-1993 $206,520,000;
3550-and means the Certified Annual Debt Service Requirement (as
3551-defined in Section 13 of the Build Illinois Bond Act) or the
3552-Tax Act Amount, whichever is greater, for fiscal year 1994 and
3553-
3554-
3555-Fiscal Year Annual Specified Amount
3556-1986 $54,800,000
3557-1987 $76,650,000
3558-1988 $80,480,000
3559-1989 $88,510,000
3560-1990 $115,330,000
3561-1991 $145,470,000
3562-1992 $182,730,000
3563-1993 $206,520,000;
3564-
3565-
3566-each fiscal year thereafter; and further provided, that if on
3567-the last business day of any month the sum of (1) the Tax Act
3568-Amount required to be deposited into the Build Illinois Bond
3569-Account in the Build Illinois Fund during such month and (2)
3570-the amount transferred to the Build Illinois Fund from the
3571-State and Local Sales Tax Reform Fund shall have been less than
3572-1/12 of the Annual Specified Amount, an amount equal to the
3573-difference shall be immediately paid into the Build Illinois
3574-Fund from other moneys received by the Department pursuant to
3575-the Tax Acts; and, further provided, that in no event shall the
3576-payments required under the preceding proviso result in
3577-aggregate payments into the Build Illinois Fund pursuant to
3578-this clause (b) for any fiscal year in excess of the greater of
3579-(i) the Tax Act Amount or (ii) the Annual Specified Amount for
3580-such fiscal year. The amounts payable into the Build Illinois
3581-Fund under clause (b) of the first sentence in this paragraph
3582-shall be payable only until such time as the aggregate amount
3583-on deposit under each trust indenture securing Bonds issued
3584-and outstanding pursuant to the Build Illinois Bond Act is
3585-sufficient, taking into account any future investment income,
3586-to fully provide, in accordance with such indenture, for the
3587-defeasance of or the payment of the principal of, premium, if
3588-any, and interest on the Bonds secured by such indenture and on
3589-any Bonds expected to be issued thereafter and all fees and
3590-costs payable with respect thereto, all as certified by the
3591-Director of the Bureau of the Budget (now Governor's Office of
3592-
3593-
3594-Management and Budget). If on the last business day of any
3595-month in which Bonds are outstanding pursuant to the Build
3596-Illinois Bond Act, the aggregate of moneys deposited in the
3597-Build Illinois Bond Account in the Build Illinois Fund in such
3598-month shall be less than the amount required to be transferred
3599-in such month from the Build Illinois Bond Account to the Build
3600-Illinois Bond Retirement and Interest Fund pursuant to Section
3601-13 of the Build Illinois Bond Act, an amount equal to such
3602-deficiency shall be immediately paid from other moneys
3603-received by the Department pursuant to the Tax Acts to the
3604-Build Illinois Fund; provided, however, that any amounts paid
3605-to the Build Illinois Fund in any fiscal year pursuant to this
3606-sentence shall be deemed to constitute payments pursuant to
3607-clause (b) of the first sentence of this paragraph and shall
3608-reduce the amount otherwise payable for such fiscal year
3609-pursuant to that clause (b). The moneys received by the
3610-Department pursuant to this Act and required to be deposited
3611-into the Build Illinois Fund are subject to the pledge, claim
3612-and charge set forth in Section 12 of the Build Illinois Bond
3613-Act.
3614-Subject to payment of amounts into the Build Illinois Fund
3615-as provided in the preceding paragraph or in any amendment
3616-thereto hereafter enacted, the following specified monthly
3617-installment of the amount requested in the certificate of the
3618-Chairman of the Metropolitan Pier and Exposition Authority
3619-provided under Section 8.25f of the State Finance Act, but not
3620-
3621-
3622-in excess of sums designated as "Total Deposit", shall be
3623-deposited in the aggregate from collections under Section 9 of
3624-the Use Tax Act, Section 9 of the Service Use Tax Act, Section
3625-9 of the Service Occupation Tax Act, and Section 3 of the
3626-Retailers' Occupation Tax Act into the McCormick Place
3627-Expansion Project Fund in the specified fiscal years.
3628-Fiscal YearTotal Deposit1993 $01994 53,000,0001995 58,000,0001996 61,000,0001997 64,000,0001998 68,000,0001999 71,000,0002000 75,000,0002001 80,000,0002002 93,000,0002003 99,000,0002004103,000,0002005108,000,0002006113,000,0002007119,000,0002008126,000,0002009132,000,0002010139,000,0002011146,000,000 Fiscal Year Total Deposit 1993 $0 1994 53,000,000 1995 58,000,000 1996 61,000,000 1997 64,000,000 1998 68,000,000 1999 71,000,000 2000 75,000,000 2001 80,000,000 2002 93,000,000 2003 99,000,000 2004 103,000,000 2005 108,000,000 2006 113,000,000 2007 119,000,000 2008 126,000,000 2009 132,000,000 2010 139,000,000 2011 146,000,000
3629-Fiscal Year Total Deposit
3630-1993 $0
3631-1994 53,000,000
3632-1995 58,000,000
3633-1996 61,000,000
3634-1997 64,000,000
3635-1998 68,000,000
3636-1999 71,000,000
3637-2000 75,000,000
3638-2001 80,000,000
3639-2002 93,000,000
3640-2003 99,000,000
3641-2004 103,000,000
3642-2005 108,000,000
3643-2006 113,000,000
3644-2007 119,000,000
3645-2008 126,000,000
3646-2009 132,000,000
3647-2010 139,000,000
3648-2011 146,000,000
3649-
3650-
3651-Fiscal Year Total Deposit
3652-1993 $0
3653-1994 53,000,000
3654-1995 58,000,000
3655-1996 61,000,000
3656-1997 64,000,000
3657-1998 68,000,000
3658-1999 71,000,000
3659-2000 75,000,000
3660-2001 80,000,000
3661-2002 93,000,000
3662-2003 99,000,000
3663-2004 103,000,000
3664-2005 108,000,000
3665-2006 113,000,000
3666-2007 119,000,000
3667-2008 126,000,000
3668-2009 132,000,000
3669-2010 139,000,000
3670-2011 146,000,000
3671-
3672-
3673-2012153,000,0002013161,000,0002014170,000,0002015179,000,0002016189,000,0002017199,000,0002018210,000,0002019221,000,0002020233,000,0002021300,000,0002022300,000,0002023300,000,0002024 300,000,0002025 300,000,0002026 300,000,0002027 375,000,0002028 375,000,0002029 375,000,0002030 375,000,0002031 375,000,0002032 375,000,0002033375,000,0002034375,000,0002035375,000,0002036450,000,000and 2012 153,000,000 2013 161,000,000 2014 170,000,000 2015 179,000,000 2016 189,000,000 2017 199,000,000 2018 210,000,000 2019 221,000,000 2020 233,000,000 2021 300,000,000 2022 300,000,000 2023 300,000,000 2024 300,000,000 2025 300,000,000 2026 300,000,000 2027 375,000,000 2028 375,000,000 2029 375,000,000 2030 375,000,000 2031 375,000,000 2032 375,000,000 2033 375,000,000 2034 375,000,000 2035 375,000,000 2036 450,000,000 and
3674-2012 153,000,000
3675-2013 161,000,000
3676-2014 170,000,000
3677-2015 179,000,000
3678-2016 189,000,000
3679-2017 199,000,000
3680-2018 210,000,000
3681-2019 221,000,000
3682-2020 233,000,000
3683-2021 300,000,000
3684-2022 300,000,000
3685-2023 300,000,000
3686-2024 300,000,000
3687-2025 300,000,000
3688-2026 300,000,000
3689-2027 375,000,000
3690-2028 375,000,000
3691-2029 375,000,000
3692-2030 375,000,000
3693-2031 375,000,000
3694-2032 375,000,000
3695-2033 375,000,000
3696-2034 375,000,000
3697-2035 375,000,000
3698-2036 450,000,000
3699-and
3700-
3701-2012 153,000,000
3702-2013 161,000,000
3703-2014 170,000,000
3704-2015 179,000,000
3705-2016 189,000,000
3706-2017 199,000,000
3707-2018 210,000,000
3708-2019 221,000,000
3709-2020 233,000,000
3710-2021 300,000,000
3711-2022 300,000,000
3712-2023 300,000,000
3713-2024 300,000,000
3714-2025 300,000,000
3715-2026 300,000,000
3716-2027 375,000,000
3717-2028 375,000,000
3718-2029 375,000,000
3719-2030 375,000,000
3720-2031 375,000,000
3721-2032 375,000,000
3722-2033 375,000,000
3723-2034 375,000,000
3724-2035 375,000,000
3725-2036 450,000,000
3726-and
3727-
3728-
3729-each fiscal year thereafter that bonds are outstanding under Section 13.2 of the Metropolitan Pier and Exposition Authority Act, but not after fiscal year 2060. each fiscal year thereafter that bonds are outstanding under Section 13.2 of the Metropolitan Pier and Exposition Authority Act, but not after fiscal year 2060.
3730-each fiscal year
3731-thereafter that bonds
3732-are outstanding under
3733-Section 13.2 of the
3734-Metropolitan Pier and
3735-Exposition Authority Act,
3736-but not after fiscal year 2060.
3737-Beginning July 20, 1993 and in each month of each fiscal
3738-year thereafter, one-eighth of the amount requested in the
3739-certificate of the Chairman of the Metropolitan Pier and
3740-Exposition Authority for that fiscal year, less the amount
3741-deposited into the McCormick Place Expansion Project Fund by
3742-the State Treasurer in the respective month under subsection
3743-(g) of Section 13 of the Metropolitan Pier and Exposition
3744-Authority Act, plus cumulative deficiencies in the deposits
3745-required under this Section for previous months and years,
3746-shall be deposited into the McCormick Place Expansion Project
3747-Fund, until the full amount requested for the fiscal year, but
3748-not in excess of the amount specified above as "Total
3749-Deposit", has been deposited.
3750-Subject to payment of amounts into the Capital Projects
3751-Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
3752-and the McCormick Place Expansion Project Fund pursuant to the
3753-preceding paragraphs or in any amendments thereto hereafter
3754-enacted, for aviation fuel sold on or after December 1, 2019,
3755-the Department shall each month deposit into the Aviation Fuel
3756-
3757-each fiscal year
3758-thereafter that bonds
3759-are outstanding under
3760-Section 13.2 of the
3761-Metropolitan Pier and
3762-Exposition Authority Act,
3763-but not after fiscal year 2060.
3764-
3765-
3766-Sales Tax Refund Fund an amount estimated by the Department to
3767-be required for refunds of the 80% portion of the tax on
3768-aviation fuel under this Act. The Department shall only
3769-deposit moneys into the Aviation Fuel Sales Tax Refund Fund
3770-under this paragraph for so long as the revenue use
3771-requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
3772-binding on the State.
3773-Subject to payment of amounts into the Build Illinois Fund
3774-and the McCormick Place Expansion Project Fund pursuant to the
3775-preceding paragraphs or in any amendments thereto hereafter
3776-enacted, beginning July 1, 1993 and ending on September 30,
3777-2013, the Department shall each month pay into the Illinois
3778-Tax Increment Fund 0.27% of 80% of the net revenue realized for
3779-the preceding month from the 6.25% general rate on the selling
3780-price of tangible personal property.
3781-Subject to payment of amounts into the Build Illinois
3782-Fund, the McCormick Place Expansion Project Fund, and the
3783-Illinois Tax Increment Fund pursuant to the preceding
3784-paragraphs or in any amendments to this Section hereafter
3785-enacted, beginning on the first day of the first calendar
3786-month to occur on or after August 26, 2014 (the effective date
3787-of Public Act 98-1098), each month, from the collections made
3788-under Section 9 of the Use Tax Act, Section 9 of the Service
3789-Use Tax Act, Section 9 of the Service Occupation Tax Act, and
3790-Section 3 of the Retailers' Occupation Tax Act, the Department
3791-shall pay into the Tax Compliance and Administration Fund, to
3792-
3793-
3794-be used, subject to appropriation, to fund additional auditors
3795-and compliance personnel at the Department of Revenue, an
3796-amount equal to 1/12 of 5% of 80% of the cash receipts
3797-collected during the preceding fiscal year by the Audit Bureau
3798-of the Department under the Use Tax Act, the Service Use Tax
3799-Act, the Service Occupation Tax Act, the Retailers' Occupation
3800-Tax Act, and associated local occupation and use taxes
3801-administered by the Department.
3802-Subject to payments of amounts into the Build Illinois
3803-Fund, the McCormick Place Expansion Project Fund, the Illinois
3804-Tax Increment Fund, the Energy Infrastructure Fund, and the
3805-Tax Compliance and Administration Fund as provided in this
3806-Section, beginning on July 1, 2018 the Department shall pay
3807-each month into the Downstate Public Transportation Fund the
3808-moneys required to be so paid under Section 2-3 of the
3809-Downstate Public Transportation Act.
3810-Subject to successful execution and delivery of a
3811-public-private agreement between the public agency and private
3812-entity and completion of the civic build, beginning on July 1,
3813-2023, of the remainder of the moneys received by the
3814-Department under the Use Tax Act, the Service Use Tax Act, the
3815-Service Occupation Tax Act, and this Act, the Department shall
3816-deposit the following specified deposits in the aggregate from
3817-collections under the Use Tax Act, the Service Use Tax Act, the
3818-Service Occupation Tax Act, and the Retailers' Occupation Tax
3819-Act, as required under Section 8.25g of the State Finance Act
3820-
3821-
3822-for distribution consistent with the Public-Private
3823-Partnership for Civic and Transit Infrastructure Project Act.
3824-The moneys received by the Department pursuant to this Act and
3825-required to be deposited into the Civic and Transit
3826-Infrastructure Fund are subject to the pledge, claim and
3827-charge set forth in Section 25-55 of the Public-Private
3828-Partnership for Civic and Transit Infrastructure Project Act.
3829-As used in this paragraph, "civic build", "private entity",
3830-"public-private agreement", and "public agency" have the
3831-meanings provided in Section 25-10 of the Public-Private
3832-Partnership for Civic and Transit Infrastructure Project Act.
3833-Fiscal Year.............................Total Deposit
3834-2024.....................................$200,000,000
3835-2025....................................$206,000,000
3836-2026....................................$212,200,000
3837-2027....................................$218,500,000
3838-2028....................................$225,100,000
3839-2029....................................$288,700,000
3840-2030....................................$298,900,000
3841-2031....................................$309,300,000
3842-2032....................................$320,100,000
3843-2033....................................$331,200,000
3844-2034....................................$341,200,000
3845-2035....................................$351,400,000
3846-2036....................................$361,900,000
3847-2037....................................$372,800,000
3848-
3849-
3850-2038....................................$384,000,000
3851-2039....................................$395,500,000
3852-2040....................................$407,400,000
3853-2041....................................$419,600,000
3854-2042....................................$432,200,000
3855-2043....................................$445,100,000
3856-Beginning July 1, 2021 and until July 1, 2022, subject to
3857-the payment of amounts into the County and Mass Transit
3858-District Fund, the Local Government Tax Fund, the Build
3859-Illinois Fund, the McCormick Place Expansion Project Fund, the
3860-Illinois Tax Increment Fund, and the Tax Compliance and
3861-Administration Fund as provided in this Section, the
3862-Department shall pay each month into the Road Fund the amount
3863-estimated to represent 16% of the net revenue realized from
3864-the taxes imposed on motor fuel and gasohol. Beginning July 1,
3865-2022 and until July 1, 2023, subject to the payment of amounts
3866-into the County and Mass Transit District Fund, the Local
3867-Government Tax Fund, the Build Illinois Fund, the McCormick
3868-Place Expansion Project Fund, the Illinois Tax Increment Fund,
3869-and the Tax Compliance and Administration Fund as provided in
3870-this Section, the Department shall pay each month into the
3871-Road Fund the amount estimated to represent 32% of the net
3872-revenue realized from the taxes imposed on motor fuel and
3873-gasohol. Beginning July 1, 2023 and until July 1, 2024,
3874-subject to the payment of amounts into the County and Mass
3875-Transit District Fund, the Local Government Tax Fund, the
3876-
3877-
3878-Build Illinois Fund, the McCormick Place Expansion Project
3879-Fund, the Illinois Tax Increment Fund, and the Tax Compliance
3880-and Administration Fund as provided in this Section, the
3881-Department shall pay each month into the Road Fund the amount
3882-estimated to represent 48% of the net revenue realized from
3883-the taxes imposed on motor fuel and gasohol. Beginning July 1,
3884-2024 and until July 1, 2025, subject to the payment of amounts
3885-into the County and Mass Transit District Fund, the Local
3886-Government Tax Fund, the Build Illinois Fund, the McCormick
3887-Place Expansion Project Fund, the Illinois Tax Increment Fund,
3888-and the Tax Compliance and Administration Fund as provided in
3889-this Section, the Department shall pay each month into the
3890-Road Fund the amount estimated to represent 64% of the net
3891-revenue realized from the taxes imposed on motor fuel and
3892-gasohol. Beginning on July 1, 2025, subject to the payment of
3893-amounts into the County and Mass Transit District Fund, the
3894-Local Government Tax Fund, the Build Illinois Fund, the
3895-McCormick Place Expansion Project Fund, the Illinois Tax
3896-Increment Fund, and the Tax Compliance and Administration Fund
3897-as provided in this Section, the Department shall pay each
3898-month into the Road Fund the amount estimated to represent 80%
3899-of the net revenue realized from the taxes imposed on motor
3900-fuel and gasohol. As used in this paragraph "motor fuel" has
3901-the meaning given to that term in Section 1.1 of the Motor Fuel
3902-Tax Law, and "gasohol" has the meaning given to that term in
3903-Section 3-40 of the Use Tax Act.
3904-
3905-
3906-Of the remainder of the moneys received by the Department
3907-pursuant to this Act, 75% thereof shall be paid into the State
3908-treasury and 25% shall be reserved in a special account and
3909-used only for the transfer to the Common School Fund as part of
3910-the monthly transfer from the General Revenue Fund in
3911-accordance with Section 8a of the State Finance Act.
3912-The Department may, upon separate written notice to a
3913-taxpayer, require the taxpayer to prepare and file with the
3914-Department on a form prescribed by the Department within not
3915-less than 60 days after receipt of the notice an annual
3916-information return for the tax year specified in the notice.
3917-Such annual return to the Department shall include a statement
3918-of gross receipts as shown by the retailer's last federal
3919-income tax return. If the total receipts of the business as
3920-reported in the federal income tax return do not agree with the
3921-gross receipts reported to the Department of Revenue for the
3922-same period, the retailer shall attach to his annual return a
3923-schedule showing a reconciliation of the 2 amounts and the
3924-reasons for the difference. The retailer's annual return to
3925-the Department shall also disclose the cost of goods sold by
3926-the retailer during the year covered by such return, opening
3927-and closing inventories of such goods for such year, costs of
3928-goods used from stock or taken from stock and given away by the
3929-retailer during such year, payroll information of the
3930-retailer's business during such year and any additional
3931-reasonable information which the Department deems would be
3932-
3933-
3934-helpful in determining the accuracy of the monthly, quarterly,
3935-or annual returns filed by such retailer as provided for in
3936-this Section.
3937-If the annual information return required by this Section
3938-is not filed when and as required, the taxpayer shall be liable
3939-as follows:
3940-(i) Until January 1, 1994, the taxpayer shall be
3941-liable for a penalty equal to 1/6 of 1% of the tax due from
3942-such taxpayer under this Act during the period to be
3943-covered by the annual return for each month or fraction of
3944-a month until such return is filed as required, the
3945-penalty to be assessed and collected in the same manner as
3946-any other penalty provided for in this Act.
3947-(ii) On and after January 1, 1994, the taxpayer shall
3948-be liable for a penalty as described in Section 3-4 of the
3949-Uniform Penalty and Interest Act.
3950-The chief executive officer, proprietor, owner, or highest
3951-ranking manager shall sign the annual return to certify the
3952-accuracy of the information contained therein. Any person who
3953-willfully signs the annual return containing false or
3954-inaccurate information shall be guilty of perjury and punished
3955-accordingly. The annual return form prescribed by the
3956-Department shall include a warning that the person signing the
3957-return may be liable for perjury.
3958-The provisions of this Section concerning the filing of an
3959-annual information return do not apply to a retailer who is not
3960-
3961-
3962-required to file an income tax return with the United States
3963-Government.
3964-As soon as possible after the first day of each month, upon
3965-certification of the Department of Revenue, the Comptroller
3966-shall order transferred and the Treasurer shall transfer from
3967-the General Revenue Fund to the Motor Fuel Tax Fund an amount
3968-equal to 1.7% of 80% of the net revenue realized under this Act
3969-for the second preceding month. Beginning April 1, 2000, this
3970-transfer is no longer required and shall not be made.
3971-Net revenue realized for a month shall be the revenue
3972-collected by the State pursuant to this Act, less the amount
3973-paid out during that month as refunds to taxpayers for
3974-overpayment of liability.
3975-For greater simplicity of administration, manufacturers,
3976-importers and wholesalers whose products are sold at retail in
3977-Illinois by numerous retailers, and who wish to do so, may
3978-assume the responsibility for accounting and paying to the
3979-Department all tax accruing under this Act with respect to
3980-such sales, if the retailers who are affected do not make
3981-written objection to the Department to this arrangement.
3982-Any person who promotes, organizes, or provides retail
3983-selling space for concessionaires or other types of sellers at
3984-the Illinois State Fair, DuQuoin State Fair, county fairs,
3985-local fairs, art shows, flea markets, and similar exhibitions
3986-or events, including any transient merchant as defined by
3987-Section 2 of the Transient Merchant Act of 1987, is required to
3988-
3989-
3990-file a report with the Department providing the name of the
3991-merchant's business, the name of the person or persons engaged
3992-in merchant's business, the permanent address and Illinois
3993-Retailers Occupation Tax Registration Number of the merchant,
3994-the dates and location of the event, and other reasonable
3995-information that the Department may require. The report must
3996-be filed not later than the 20th day of the month next
3997-following the month during which the event with retail sales
3998-was held. Any person who fails to file a report required by
3999-this Section commits a business offense and is subject to a
4000-fine not to exceed $250.
4001-Any person engaged in the business of selling tangible
4002-personal property at retail as a concessionaire or other type
4003-of seller at the Illinois State Fair, county fairs, art shows,
4004-flea markets, and similar exhibitions or events, or any
4005-transient merchants, as defined by Section 2 of the Transient
4006-Merchant Act of 1987, may be required to make a daily report of
4007-the amount of such sales to the Department and to make a daily
4008-payment of the full amount of tax due. The Department shall
4009-impose this requirement when it finds that there is a
4010-significant risk of loss of revenue to the State at such an
4011-exhibition or event. Such a finding shall be based on evidence
4012-that a substantial number of concessionaires or other sellers
4013-who are not residents of Illinois will be engaging in the
4014-business of selling tangible personal property at retail at
4015-the exhibition or event, or other evidence of a significant
4016-
4017-
4018-risk of loss of revenue to the State. The Department shall
4019-notify concessionaires and other sellers affected by the
4020-imposition of this requirement. In the absence of notification
4021-by the Department, the concessionaires and other sellers shall
4022-file their returns as otherwise required in this Section.
4023-(Source: P.A. 102-634, eff. 8-27-21; 102-700, Article 60,
4024-Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
4025-65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
4026-1-1-23; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-363,
4027-eff. 7-28-23; 103-592, Article 110, Section 110-20, eff.
4028-6-7-24; 103-605, eff. 7-1-24; revised 10-16-24.)
4029-(Text of Section after amendment by P.A. 103-592, Article
4030-75, Section 75-20)
4031-Sec. 3. Except as provided in this Section, on or before
4032-the twentieth day of each calendar month, every person engaged
4033-in the business of selling, which, on and after January 1,
4034-2025, includes leasing, tangible personal property at retail
4035-in this State during the preceding calendar month shall file a
4036-return with the Department, stating:
4037-1. The name of the seller;
4038-2. His residence address and the address of his
4039-principal place of business and the address of the
4040-principal place of business (if that is a different
4041-address) from which he engages in the business of selling
4042-tangible personal property at retail in this State;
4043-
4044-
4045-3. Total amount of receipts received by him during the
4046-preceding calendar month or quarter, as the case may be,
4047-from sales of tangible personal property, and from
4048-services furnished, by him during such preceding calendar
4049-month or quarter;
4050-4. Total amount received by him during the preceding
4051-calendar month or quarter on charge and time sales of
4052-tangible personal property, and from services furnished,
4053-by him prior to the month or quarter for which the return
4054-is filed;
4055-5. Deductions allowed by law;
4056-6. Gross receipts which were received by him during
4057-the preceding calendar month or quarter and upon the basis
4058-of which the tax is imposed, including gross receipts on
4059-food for human consumption that is to be consumed off the
4060-premises where it is sold (other than alcoholic beverages,
4061-food consisting of or infused with adult use cannabis,
4062-soft drinks, and food that has been prepared for immediate
4063-consumption) which were received during the preceding
4064-calendar month or quarter and upon which tax would have
4065-been due but for the 0% rate imposed under Public Act
4066-102-700;
4067-7. The amount of credit provided in Section 2d of this
4068-Act;
4069-8. The amount of tax due, including the amount of tax
4070-that would have been due on food for human consumption
4071-
4072-
4073-that is to be consumed off the premises where it is sold
4074-(other than alcoholic beverages, food consisting of or
4075-infused with adult use cannabis, soft drinks, and food
4076-that has been prepared for immediate consumption) but for
4077-the 0% rate imposed under Public Act 102-700;
4078-9. The signature of the taxpayer; and
4079-10. Such other reasonable information as the
4080-Department may require.
4081-In the case of leases, except as otherwise provided in
4082-this Act, the lessor must remit for each tax return period only
4083-the tax applicable to that part of the selling price actually
4084-received during such tax return period.
4085-On and after January 1, 2018, except for returns required
4086-to be filed prior to January 1, 2023 for motor vehicles,
4087-watercraft, aircraft, and trailers that are required to be
4088-registered with an agency of this State, with respect to
4089-retailers whose annual gross receipts average $20,000 or more,
4090-all returns required to be filed pursuant to this Act shall be
4091-filed electronically. On and after January 1, 2023, with
4092-respect to retailers whose annual gross receipts average
4093-$20,000 or more, all returns required to be filed pursuant to
4094-this Act, including, but not limited to, returns for motor
4095-vehicles, watercraft, aircraft, and trailers that are required
4096-to be registered with an agency of this State, shall be filed
4097-electronically. Retailers who demonstrate that they do not
4098-have access to the Internet or demonstrate hardship in filing
4099-
4100-
4101-electronically may petition the Department to waive the
4102-electronic filing requirement.
4103-If a taxpayer fails to sign a return within 30 days after
4104-the proper notice and demand for signature by the Department,
4105-the return shall be considered valid and any amount shown to be
4106-due on the return shall be deemed assessed.
4107-Each return shall be accompanied by the statement of
4108-prepaid tax issued pursuant to Section 2e for which credit is
4109-claimed.
4110-Prior to October 1, 2003 and on and after September 1,
4111-2004, a retailer may accept a Manufacturer's Purchase Credit
4112-certification from a purchaser in satisfaction of Use Tax as
4113-provided in Section 3-85 of the Use Tax Act if the purchaser
4114-provides the appropriate documentation as required by Section
4115-3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
4116-certification, accepted by a retailer prior to October 1, 2003
4117-and on and after September 1, 2004 as provided in Section 3-85
4118-of the Use Tax Act, may be used by that retailer to satisfy
4119-Retailers' Occupation Tax liability in the amount claimed in
4120-the certification, not to exceed 6.25% of the receipts subject
4121-to tax from a qualifying purchase. A Manufacturer's Purchase
4122-Credit reported on any original or amended return filed under
4123-this Act after October 20, 2003 for reporting periods prior to
4124-September 1, 2004 shall be disallowed. Manufacturer's Purchase
4125-Credit reported on annual returns due on or after January 1,
4126-2005 will be disallowed for periods prior to September 1,
4127-
4128-
4129-2004. No Manufacturer's Purchase Credit may be used after
4130-September 30, 2003 through August 31, 2004 to satisfy any tax
4131-liability imposed under this Act, including any audit
4132-liability.
4133-Beginning on July 1, 2023 and through December 31, 2032, a
4134-retailer may accept a Sustainable Aviation Fuel Purchase
4135-Credit certification from an air common carrier-purchaser in
4136-satisfaction of Use Tax on aviation fuel as provided in
4137-Section 3-87 of the Use Tax Act if the purchaser provides the
4138-appropriate documentation as required by Section 3-87 of the
4139-Use Tax Act. A Sustainable Aviation Fuel Purchase Credit
4140-certification accepted by a retailer in accordance with this
4141-paragraph may be used by that retailer to satisfy Retailers'
4142-Occupation Tax liability (but not in satisfaction of penalty
4143-or interest) in the amount claimed in the certification, not
4144-to exceed 6.25% of the receipts subject to tax from a sale of
4145-aviation fuel. In addition, for a sale of aviation fuel to
4146-qualify to earn the Sustainable Aviation Fuel Purchase Credit,
4147-retailers must retain in their books and records a
4148-certification from the producer of the aviation fuel that the
4149-aviation fuel sold by the retailer and for which a sustainable
4150-aviation fuel purchase credit was earned meets the definition
4151-of sustainable aviation fuel under Section 3-87 of the Use Tax
4152-Act. The documentation must include detail sufficient for the
4153-Department to determine the number of gallons of sustainable
4154-aviation fuel sold.
4155-
4156-
4157-The Department may require returns to be filed on a
4158-quarterly basis. If so required, a return for each calendar
4159-quarter shall be filed on or before the twentieth day of the
4160-calendar month following the end of such calendar quarter. The
4161-taxpayer shall also file a return with the Department for each
4162-of the first 2 months of each calendar quarter, on or before
4163-the twentieth day of the following calendar month, stating:
4164-1. The name of the seller;
4165-2. The address of the principal place of business from
4166-which he engages in the business of selling tangible
4167-personal property at retail in this State;
4168-3. The total amount of taxable receipts received by
4169-him during the preceding calendar month from sales of
4170-tangible personal property by him during such preceding
4171-calendar month, including receipts from charge and time
4172-sales, but less all deductions allowed by law;
4173-4. The amount of credit provided in Section 2d of this
4174-Act;
4175-5. The amount of tax due; and
4176-6. Such other reasonable information as the Department
4177-may require.
4178-Every person engaged in the business of selling aviation
4179-fuel at retail in this State during the preceding calendar
4180-month shall, instead of reporting and paying tax as otherwise
4181-required by this Section, report and pay such tax on a separate
4182-aviation fuel tax return. The requirements related to the
4183-
4184-
4185-return shall be as otherwise provided in this Section.
4186-Notwithstanding any other provisions of this Act to the
4187-contrary, retailers selling aviation fuel shall file all
4188-aviation fuel tax returns and shall make all aviation fuel tax
4189-payments by electronic means in the manner and form required
4190-by the Department. For purposes of this Section, "aviation
4191-fuel" means jet fuel and aviation gasoline.
4192-Beginning on October 1, 2003, any person who is not a
4193-licensed distributor, importing distributor, or manufacturer,
4194-as defined in the Liquor Control Act of 1934, but is engaged in
4195-the business of selling, at retail, alcoholic liquor shall
4196-file a statement with the Department of Revenue, in a format
4197-and at a time prescribed by the Department, showing the total
4198-amount paid for alcoholic liquor purchased during the
4199-preceding month and such other information as is reasonably
4200-required by the Department. The Department may adopt rules to
4201-require that this statement be filed in an electronic or
4202-telephonic format. Such rules may provide for exceptions from
4203-the filing requirements of this paragraph. For the purposes of
4204-this paragraph, the term "alcoholic liquor" shall have the
4205-meaning prescribed in the Liquor Control Act of 1934.
4206-Beginning on October 1, 2003, every distributor, importing
4207-distributor, and manufacturer of alcoholic liquor as defined
4208-in the Liquor Control Act of 1934, shall file a statement with
4209-the Department of Revenue, no later than the 10th day of the
4210-month for the preceding month during which transactions
4211-
4212-
4213-occurred, by electronic means, showing the total amount of
4214-gross receipts from the sale of alcoholic liquor sold or
4215-distributed during the preceding month to purchasers;
4216-identifying the purchaser to whom it was sold or distributed;
4217-the purchaser's tax registration number; and such other
4218-information reasonably required by the Department. A
4219-distributor, importing distributor, or manufacturer of
4220-alcoholic liquor must personally deliver, mail, or provide by
4221-electronic means to each retailer listed on the monthly
4222-statement a report containing a cumulative total of that
4223-distributor's, importing distributor's, or manufacturer's
4224-total sales of alcoholic liquor to that retailer no later than
4225-the 10th day of the month for the preceding month during which
4226-the transaction occurred. The distributor, importing
4227-distributor, or manufacturer shall notify the retailer as to
4228-the method by which the distributor, importing distributor, or
4229-manufacturer will provide the sales information. If the
4230-retailer is unable to receive the sales information by
4231-electronic means, the distributor, importing distributor, or
4232-manufacturer shall furnish the sales information by personal
4233-delivery or by mail. For purposes of this paragraph, the term
4234-"electronic means" includes, but is not limited to, the use of
4235-a secure Internet website, e-mail, or facsimile.
4236-If a total amount of less than $1 is payable, refundable or
4237-creditable, such amount shall be disregarded if it is less
4238-than 50 cents and shall be increased to $1 if it is 50 cents or
4239-
4240-
4241-more.
4242-Notwithstanding any other provision of this Act to the
4243-contrary, retailers subject to tax on cannabis shall file all
4244-cannabis tax returns and shall make all cannabis tax payments
4245-by electronic means in the manner and form required by the
4246-Department.
4247-Beginning October 1, 1993, a taxpayer who has an average
4248-monthly tax liability of $150,000 or more shall make all
4249-payments required by rules of the Department by electronic
4250-funds transfer. Beginning October 1, 1994, a taxpayer who has
4251-an average monthly tax liability of $100,000 or more shall
4252-make all payments required by rules of the Department by
4253-electronic funds transfer. Beginning October 1, 1995, a
4254-taxpayer who has an average monthly tax liability of $50,000
4255-or more shall make all payments required by rules of the
4256-Department by electronic funds transfer. Beginning October 1,
4257-2000, a taxpayer who has an annual tax liability of $200,000 or
4258-more shall make all payments required by rules of the
4259-Department by electronic funds transfer. The term "annual tax
4260-liability" shall be the sum of the taxpayer's liabilities
4261-under this Act, and under all other State and local occupation
4262-and use tax laws administered by the Department, for the
4263-immediately preceding calendar year. The term "average monthly
4264-tax liability" shall be the sum of the taxpayer's liabilities
4265-under this Act, and under all other State and local occupation
4266-and use tax laws administered by the Department, for the
4267-
4268-
4269-immediately preceding calendar year divided by 12. Beginning
4270-on October 1, 2002, a taxpayer who has a tax liability in the
4271-amount set forth in subsection (b) of Section 2505-210 of the
4272-Department of Revenue Law shall make all payments required by
4273-rules of the Department by electronic funds transfer.
4274-Before August 1 of each year beginning in 1993, the
4275-Department shall notify all taxpayers required to make
4276-payments by electronic funds transfer. All taxpayers required
4277-to make payments by electronic funds transfer shall make those
4278-payments for a minimum of one year beginning on October 1.
4279-Any taxpayer not required to make payments by electronic
4280-funds transfer may make payments by electronic funds transfer
4281-with the permission of the Department.
4282-All taxpayers required to make payment by electronic funds
4283-transfer and any taxpayers authorized to voluntarily make
4284-payments by electronic funds transfer shall make those
4285-payments in the manner authorized by the Department.
4286-The Department shall adopt such rules as are necessary to
4287-effectuate a program of electronic funds transfer and the
4288-requirements of this Section.
4289-Any amount which is required to be shown or reported on any
4290-return or other document under this Act shall, if such amount
4291-is not a whole-dollar amount, be increased to the nearest
4292-whole-dollar amount in any case where the fractional part of a
4293-dollar is 50 cents or more, and decreased to the nearest
4294-whole-dollar amount where the fractional part of a dollar is
4295-
4296-
4297-less than 50 cents.
4298-If the retailer is otherwise required to file a monthly
4299-return and if the retailer's average monthly tax liability to
4300-the Department does not exceed $200, the Department may
4301-authorize his returns to be filed on a quarter annual basis,
4302-with the return for January, February, and March of a given
4303-year being due by April 20 of such year; with the return for
4304-April, May, and June of a given year being due by July 20 of
4305-such year; with the return for July, August, and September of a
4306-given year being due by October 20 of such year, and with the
4307-return for October, November, and December of a given year
4308-being due by January 20 of the following year.
4309-If the retailer is otherwise required to file a monthly or
4310-quarterly return and if the retailer's average monthly tax
4311-liability with the Department does not exceed $50, the
4312-Department may authorize his returns to be filed on an annual
4313-basis, with the return for a given year being due by January 20
4314-of the following year.
4315-Such quarter annual and annual returns, as to form and
4316-substance, shall be subject to the same requirements as
4317-monthly returns.
4318-Notwithstanding any other provision in this Act concerning
4319-the time within which a retailer may file his return, in the
4320-case of any retailer who ceases to engage in a kind of business
4321-which makes him responsible for filing returns under this Act,
4322-such retailer shall file a final return under this Act with the
4323-
4324-
4325-Department not more than one month after discontinuing such
4326-business.
4327-Where the same person has more than one business
4328-registered with the Department under separate registrations
4329-under this Act, such person may not file each return that is
4330-due as a single return covering all such registered
4331-businesses, but shall file separate returns for each such
4332-registered business.
4333-In addition, with respect to motor vehicles, watercraft,
4334-aircraft, and trailers that are required to be registered with
4335-an agency of this State, except as otherwise provided in this
4336-Section, every retailer selling this kind of tangible personal
4337-property shall file, with the Department, upon a form to be
4338-prescribed and supplied by the Department, a separate return
4339-for each such item of tangible personal property which the
4340-retailer sells, except that if, in the same transaction, (i) a
4341-retailer of aircraft, watercraft, motor vehicles, or trailers
4342-transfers more than one aircraft, watercraft, motor vehicle,
4343-or trailer to another aircraft, watercraft, motor vehicle
4344-retailer, or trailer retailer for the purpose of resale or
4345-(ii) a retailer of aircraft, watercraft, motor vehicles, or
4346-trailers transfers more than one aircraft, watercraft, motor
4347-vehicle, or trailer to a purchaser for use as a qualifying
4348-rolling stock as provided in Section 2-5 of this Act, then that
4349-seller may report the transfer of all aircraft, watercraft,
4350-motor vehicles, or trailers involved in that transaction to
4351-
4352-
4353-the Department on the same uniform invoice-transaction
4354-reporting return form. For purposes of this Section,
4355-"watercraft" means a Class 2, Class 3, or Class 4 watercraft as
4356-defined in Section 3-2 of the Boat Registration and Safety
4357-Act, a personal watercraft, or any boat equipped with an
4358-inboard motor.
4359-In addition, with respect to motor vehicles, watercraft,
4360-aircraft, and trailers that are required to be registered with
4361-an agency of this State, every person who is engaged in the
4362-business of leasing or renting such items and who, in
4363-connection with such business, sells any such item to a
4364-retailer for the purpose of resale is, notwithstanding any
4365-other provision of this Section to the contrary, authorized to
4366-meet the return-filing requirement of this Act by reporting
4367-the transfer of all the aircraft, watercraft, motor vehicles,
4368-or trailers transferred for resale during a month to the
4369-Department on the same uniform invoice-transaction reporting
4370-return form on or before the 20th of the month following the
4371-month in which the transfer takes place. Notwithstanding any
4372-other provision of this Act to the contrary, all returns filed
4373-under this paragraph must be filed by electronic means in the
4374-manner and form as required by the Department.
4375-Any retailer who sells only motor vehicles, watercraft,
4376-aircraft, or trailers that are required to be registered with
4377-an agency of this State, so that all retailers' occupation tax
4378-liability is required to be reported, and is reported, on such
4379-
4380-
4381-transaction reporting returns and who is not otherwise
4382-required to file monthly or quarterly returns, need not file
4383-monthly or quarterly returns. However, those retailers shall
4384-be required to file returns on an annual basis.
4385-The transaction reporting return, in the case of motor
4386-vehicles or trailers that are required to be registered with
4387-an agency of this State, shall be the same document as the
4388-Uniform Invoice referred to in Section 5-402 of the Illinois
4389-Vehicle Code and must show the name and address of the seller;
4390-the name and address of the purchaser; the amount of the
4391-selling price including the amount allowed by the retailer for
4392-traded-in property, if any; the amount allowed by the retailer
4393-for the traded-in tangible personal property, if any, to the
4394-extent to which Section 1 of this Act allows an exemption for
4395-the value of traded-in property; the balance payable after
4396-deducting such trade-in allowance from the total selling
4397-price; the amount of tax due from the retailer with respect to
4398-such transaction; the amount of tax collected from the
4399-purchaser by the retailer on such transaction (or satisfactory
4400-evidence that such tax is not due in that particular instance,
4401-if that is claimed to be the fact); the place and date of the
4402-sale; a sufficient identification of the property sold; such
4403-other information as is required in Section 5-402 of the
4404-Illinois Vehicle Code, and such other information as the
4405-Department may reasonably require.
4406-The transaction reporting return in the case of watercraft
4407-
4408-
4409-or aircraft must show the name and address of the seller; the
4410-name and address of the purchaser; the amount of the selling
4411-price including the amount allowed by the retailer for
4412-traded-in property, if any; the amount allowed by the retailer
4413-for the traded-in tangible personal property, if any, to the
4414-extent to which Section 1 of this Act allows an exemption for
4415-the value of traded-in property; the balance payable after
4416-deducting such trade-in allowance from the total selling
4417-price; the amount of tax due from the retailer with respect to
4418-such transaction; the amount of tax collected from the
4419-purchaser by the retailer on such transaction (or satisfactory
4420-evidence that such tax is not due in that particular instance,
4421-if that is claimed to be the fact); the place and date of the
4422-sale, a sufficient identification of the property sold, and
4423-such other information as the Department may reasonably
4424-require.
4425-Such transaction reporting return shall be filed not later
4426-than 20 days after the day of delivery of the item that is
4427-being sold, but may be filed by the retailer at any time sooner
4428-than that if he chooses to do so. The transaction reporting
4429-return and tax remittance or proof of exemption from the
4430-Illinois use tax may be transmitted to the Department by way of
4431-the State agency with which, or State officer with whom the
4432-tangible personal property must be titled or registered (if
4433-titling or registration is required) if the Department and
4434-such agency or State officer determine that this procedure
4435-
4436-
4437-will expedite the processing of applications for title or
4438-registration.
4439-With each such transaction reporting return, the retailer
4440-shall remit the proper amount of tax due (or shall submit
4441-satisfactory evidence that the sale is not taxable if that is
4442-the case), to the Department or its agents, whereupon the
4443-Department shall issue, in the purchaser's name, a use tax
4444-receipt (or a certificate of exemption if the Department is
4445-satisfied that the particular sale is tax exempt) which such
4446-purchaser may submit to the agency with which, or State
4447-officer with whom, he must title or register the tangible
4448-personal property that is involved (if titling or registration
4449-is required) in support of such purchaser's application for an
4450-Illinois certificate or other evidence of title or
4451-registration to such tangible personal property.
4452-No retailer's failure or refusal to remit tax under this
4453-Act precludes a user, who has paid the proper tax to the
4454-retailer, from obtaining his certificate of title or other
4455-evidence of title or registration (if titling or registration
4456-is required) upon satisfying the Department that such user has
4457-paid the proper tax (if tax is due) to the retailer. The
4458-Department shall adopt appropriate rules to carry out the
4459-mandate of this paragraph.
4460-If the user who would otherwise pay tax to the retailer
4461-wants the transaction reporting return filed and the payment
4462-of the tax or proof of exemption made to the Department before
4463-
4464-
4465-the retailer is willing to take these actions and such user has
4466-not paid the tax to the retailer, such user may certify to the
4467-fact of such delay by the retailer and may (upon the Department
4468-being satisfied of the truth of such certification) transmit
4469-the information required by the transaction reporting return
4470-and the remittance for tax or proof of exemption directly to
4471-the Department and obtain his tax receipt or exemption
4472-determination, in which event the transaction reporting return
4473-and tax remittance (if a tax payment was required) shall be
4474-credited by the Department to the proper retailer's account
4475-with the Department, but without the vendor's discount
4476-provided for in this Section being allowed. When the user pays
4477-the tax directly to the Department, he shall pay the tax in the
4478-same amount and in the same form in which it would be remitted
4479-if the tax had been remitted to the Department by the retailer.
4480-On and after January 1, 2025, with respect to the lease of
4481-trailers, other than semitrailers as defined in Section 1-187
4482-of the Illinois Vehicle Code, that are required to be
4483-registered with an agency of this State and that are subject to
4484-the tax on lease receipts under this Act, notwithstanding any
4485-other provision of this Act to the contrary, for the purpose of
4486-reporting and paying tax under this Act on those lease
4487-receipts, lessors shall file returns in addition to and
4488-separate from the transaction reporting return. Lessors shall
4489-file those lease returns and make payment to the Department by
4490-electronic means on or before the 20th day of each month
4491-
4492-
4493-following the month, quarter, or year, as applicable, in which
4494-lease receipts were received. All lease receipts received by
4495-the lessor from the lease of those trailers during the same
4496-reporting period shall be reported and tax shall be paid on a
4497-single return form to be prescribed by the Department.
4498-Refunds made by the seller during the preceding return
4499-period to purchasers, on account of tangible personal property
4500-returned to the seller, shall be allowed as a deduction under
4501-subdivision 5 of his monthly or quarterly return, as the case
4502-may be, in case the seller had theretofore included the
4503-receipts from the sale of such tangible personal property in a
4504-return filed by him and had paid the tax imposed by this Act
4505-with respect to such receipts.
4506-Where the seller is a corporation, the return filed on
4507-behalf of such corporation shall be signed by the president,
4508-vice-president, secretary, or treasurer or by the properly
4509-accredited agent of such corporation.
4510-Where the seller is a limited liability company, the
4511-return filed on behalf of the limited liability company shall
4512-be signed by a manager, member, or properly accredited agent
4513-of the limited liability company.
4514-Except as provided in this Section, the retailer filing
4515-the return under this Section shall, at the time of filing such
4516-return, pay to the Department the amount of tax imposed by this
4517-Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
4518-on and after January 1, 1990, or $5 per calendar year,
4519-
4520-
4521-whichever is greater, which is allowed to reimburse the
4522-retailer for the expenses incurred in keeping records,
4523-preparing and filing returns, remitting the tax and supplying
4524-data to the Department on request. On and after January 1,
4525-2021, a certified service provider, as defined in the Leveling
4526-the Playing Field for Illinois Retail Act, filing the return
4527-under this Section on behalf of a remote retailer shall, at the
4528-time of such return, pay to the Department the amount of tax
4529-imposed by this Act less a discount of 1.75%. A remote retailer
4530-using a certified service provider to file a return on its
4531-behalf, as provided in the Leveling the Playing Field for
4532-Illinois Retail Act, is not eligible for the discount.
4533-Beginning with returns due on or after January 1, 2025, the
4534-vendor's discount allowed in this Section, the Service
4535-Occupation Tax Act, the Use Tax Act, and the Service Use Tax
4536-Act, including any local tax administered by the Department
4537-and reported on the same return, shall not exceed $1,000 per
4538-month in the aggregate for returns other than transaction
4539-returns filed during the month. When determining the discount
4540-allowed under this Section, retailers shall include the amount
4541-of tax that would have been due at the 1% rate but for the 0%
4542-rate imposed under Public Act 102-700. When determining the
4543-discount allowed under this Section, retailers shall include
4544-the amount of tax that would have been due at the 6.25% rate
4545-but for the 1.25% rate imposed on sales tax holiday items under
4546-Public Act 102-700. The discount under this Section is not
4547-
4548-
4549-allowed for the 1.25% portion of taxes paid on aviation fuel
4550-that is subject to the revenue use requirements of 49 U.S.C.
4551-47107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
4552-Section 2d of this Act shall be included in the amount on which
4553-such discount is computed. In the case of retailers who report
4554-and pay the tax on a transaction by transaction basis, as
4555-provided in this Section, such discount shall be taken with
4556-each such tax remittance instead of when such retailer files
4557-his periodic return, but, beginning with returns due on or
4558-after January 1, 2025, the vendor's discount allowed under
4559-this Section and the Use Tax Act, including any local tax
4560-administered by the Department and reported on the same
4561-transaction return, shall not exceed $1,000 per month for all
4562-transaction returns filed during the month. The discount
4563-allowed under this Section is allowed only for returns that
4564-are filed in the manner required by this Act. The Department
4565-may disallow the discount for retailers whose certificate of
4566-registration is revoked at the time the return is filed, but
4567-only if the Department's decision to revoke the certificate of
4568-registration has become final.
4569-Before October 1, 2000, if the taxpayer's average monthly
4570-tax liability to the Department under this Act, the Use Tax
4571-Act, the Service Occupation Tax Act, and the Service Use Tax
4572-Act, excluding any liability for prepaid sales tax to be
4573-remitted in accordance with Section 2d of this Act, was
4574-$10,000 or more during the preceding 4 complete calendar
4575-
4576-
4577-quarters, he shall file a return with the Department each
4578-month by the 20th day of the month next following the month
4579-during which such tax liability is incurred and shall make
4580-payments to the Department on or before the 7th, 15th, 22nd and
4581-last day of the month during which such liability is incurred.
4582-On and after October 1, 2000, if the taxpayer's average
4583-monthly tax liability to the Department under this Act, the
4584-Use Tax Act, the Service Occupation Tax Act, and the Service
4585-Use Tax Act, excluding any liability for prepaid sales tax to
4586-be remitted in accordance with Section 2d of this Act, was
4587-$20,000 or more during the preceding 4 complete calendar
4588-quarters, he shall file a return with the Department each
4589-month by the 20th day of the month next following the month
4590-during which such tax liability is incurred and shall make
4591-payment to the Department on or before the 7th, 15th, 22nd and
4592-last day of the month during which such liability is incurred.
4593-If the month during which such tax liability is incurred began
4594-prior to January 1, 1985, each payment shall be in an amount
4595-equal to 1/4 of the taxpayer's actual liability for the month
4596-or an amount set by the Department not to exceed 1/4 of the
4597-average monthly liability of the taxpayer to the Department
4598-for the preceding 4 complete calendar quarters (excluding the
4599-month of highest liability and the month of lowest liability
4600-in such 4 quarter period). If the month during which such tax
4601-liability is incurred begins on or after January 1, 1985 and
4602-prior to January 1, 1987, each payment shall be in an amount
4603-
4604-
4605-equal to 22.5% of the taxpayer's actual liability for the
4606-month or 27.5% of the taxpayer's liability for the same
4607-calendar month of the preceding year. If the month during
4608-which such tax liability is incurred begins on or after
4609-January 1, 1987 and prior to January 1, 1988, each payment
4610-shall be in an amount equal to 22.5% of the taxpayer's actual
4611-liability for the month or 26.25% of the taxpayer's liability
4612-for the same calendar month of the preceding year. If the month
4613-during which such tax liability is incurred begins on or after
4614-January 1, 1988, and prior to January 1, 1989, or begins on or
4615-after January 1, 1996, each payment shall be in an amount equal
4616-to 22.5% of the taxpayer's actual liability for the month or
4617-25% of the taxpayer's liability for the same calendar month of
4618-the preceding year. If the month during which such tax
4619-liability is incurred begins on or after January 1, 1989, and
4620-prior to January 1, 1996, each payment shall be in an amount
4621-equal to 22.5% of the taxpayer's actual liability for the
4622-month or 25% of the taxpayer's liability for the same calendar
4623-month of the preceding year or 100% of the taxpayer's actual
4624-liability for the quarter monthly reporting period. The amount
4625-of such quarter monthly payments shall be credited against the
4626-final tax liability of the taxpayer's return for that month.
4627-Before October 1, 2000, once applicable, the requirement of
4628-the making of quarter monthly payments to the Department by
4629-taxpayers having an average monthly tax liability of $10,000
4630-or more as determined in the manner provided above shall
4631-
4632-
4633-continue until such taxpayer's average monthly liability to
4634-the Department during the preceding 4 complete calendar
4635-quarters (excluding the month of highest liability and the
4636-month of lowest liability) is less than $9,000, or until such
4637-taxpayer's average monthly liability to the Department as
4638-computed for each calendar quarter of the 4 preceding complete
4639-calendar quarter period is less than $10,000. However, if a
4640-taxpayer can show the Department that a substantial change in
4641-the taxpayer's business has occurred which causes the taxpayer
4642-to anticipate that his average monthly tax liability for the
4643-reasonably foreseeable future will fall below the $10,000
4644-threshold stated above, then such taxpayer may petition the
4645-Department for a change in such taxpayer's reporting status.
4646-On and after October 1, 2000, once applicable, the requirement
4647-of the making of quarter monthly payments to the Department by
4648-taxpayers having an average monthly tax liability of $20,000
4649-or more as determined in the manner provided above shall
4650-continue until such taxpayer's average monthly liability to
4651-the Department during the preceding 4 complete calendar
4652-quarters (excluding the month of highest liability and the
4653-month of lowest liability) is less than $19,000 or until such
4654-taxpayer's average monthly liability to the Department as
4655-computed for each calendar quarter of the 4 preceding complete
4656-calendar quarter period is less than $20,000. However, if a
4657-taxpayer can show the Department that a substantial change in
4658-the taxpayer's business has occurred which causes the taxpayer
4659-
4660-
4661-to anticipate that his average monthly tax liability for the
4662-reasonably foreseeable future will fall below the $20,000
4663-threshold stated above, then such taxpayer may petition the
4664-Department for a change in such taxpayer's reporting status.
4665-The Department shall change such taxpayer's reporting status
4666-unless it finds that such change is seasonal in nature and not
4667-likely to be long term. Quarter monthly payment status shall
4668-be determined under this paragraph as if the rate reduction to
4669-0% in Public Act 102-700 on food for human consumption that is
4670-to be consumed off the premises where it is sold (other than
4671-alcoholic beverages, food consisting of or infused with adult
4672-use cannabis, soft drinks, and food that has been prepared for
4673-immediate consumption) had not occurred. For quarter monthly
4674-payments due under this paragraph on or after July 1, 2023 and
4675-through June 30, 2024, "25% of the taxpayer's liability for
4676-the same calendar month of the preceding year" shall be
4677-determined as if the rate reduction to 0% in Public Act 102-700
4678-had not occurred. Quarter monthly payment status shall be
4679-determined under this paragraph as if the rate reduction to
4680-1.25% in Public Act 102-700 on sales tax holiday items had not
4681-occurred. For quarter monthly payments due on or after July 1,
4682-2023 and through June 30, 2024, "25% of the taxpayer's
4683-liability for the same calendar month of the preceding year"
4684-shall be determined as if the rate reduction to 1.25% in Public
4685-Act 102-700 on sales tax holiday items had not occurred. If any
4686-such quarter monthly payment is not paid at the time or in the
4687-
4688-
4689-amount required by this Section, then the taxpayer shall be
4690-liable for penalties and interest on the difference between
4691-the minimum amount due as a payment and the amount of such
4692-quarter monthly payment actually and timely paid, except
4693-insofar as the taxpayer has previously made payments for that
4694-month to the Department in excess of the minimum payments
4695-previously due as provided in this Section. The Department
4696-shall make reasonable rules and regulations to govern the
4697-quarter monthly payment amount and quarter monthly payment
4698-dates for taxpayers who file on other than a calendar monthly
4699-basis.
4700-The provisions of this paragraph apply before October 1,
4701-2001. Without regard to whether a taxpayer is required to make
4702-quarter monthly payments as specified above, any taxpayer who
4703-is required by Section 2d of this Act to collect and remit
4704-prepaid taxes and has collected prepaid taxes which average in
4705-excess of $25,000 per month during the preceding 2 complete
4706-calendar quarters, shall file a return with the Department as
4707-required by Section 2f and shall make payments to the
4708-Department on or before the 7th, 15th, 22nd and last day of the
4709-month during which such liability is incurred. If the month
4710-during which such tax liability is incurred began prior to
4711-September 1, 1985 (the effective date of Public Act 84-221),
4712-each payment shall be in an amount not less than 22.5% of the
4713-taxpayer's actual liability under Section 2d. If the month
4714-during which such tax liability is incurred begins on or after
4715-
4716-
4717-January 1, 1986, each payment shall be in an amount equal to
4718-22.5% of the taxpayer's actual liability for the month or
4719-27.5% of the taxpayer's liability for the same calendar month
4720-of the preceding calendar year. If the month during which such
4721-tax liability is incurred begins on or after January 1, 1987,
4722-each payment shall be in an amount equal to 22.5% of the
4723-taxpayer's actual liability for the month or 26.25% of the
4724-taxpayer's liability for the same calendar month of the
4725-preceding year. The amount of such quarter monthly payments
4726-shall be credited against the final tax liability of the
4727-taxpayer's return for that month filed under this Section or
4728-Section 2f, as the case may be. Once applicable, the
4729-requirement of the making of quarter monthly payments to the
4730-Department pursuant to this paragraph shall continue until
4731-such taxpayer's average monthly prepaid tax collections during
4732-the preceding 2 complete calendar quarters is $25,000 or less.
4733-If any such quarter monthly payment is not paid at the time or
4734-in the amount required, the taxpayer shall be liable for
4735-penalties and interest on such difference, except insofar as
4736-the taxpayer has previously made payments for that month in
4737-excess of the minimum payments previously due.
4738-The provisions of this paragraph apply on and after
4739-October 1, 2001. Without regard to whether a taxpayer is
4740-required to make quarter monthly payments as specified above,
4741-any taxpayer who is required by Section 2d of this Act to
4742-collect and remit prepaid taxes and has collected prepaid
4743-
4744-
4745-taxes that average in excess of $20,000 per month during the
4746-preceding 4 complete calendar quarters shall file a return
4747-with the Department as required by Section 2f and shall make
4748-payments to the Department on or before the 7th, 15th, 22nd,
4749-and last day of the month during which the liability is
4750-incurred. Each payment shall be in an amount equal to 22.5% of
4751-the taxpayer's actual liability for the month or 25% of the
4752-taxpayer's liability for the same calendar month of the
4753-preceding year. The amount of the quarter monthly payments
4754-shall be credited against the final tax liability of the
4755-taxpayer's return for that month filed under this Section or
4756-Section 2f, as the case may be. Once applicable, the
4757-requirement of the making of quarter monthly payments to the
4758-Department pursuant to this paragraph shall continue until the
4759-taxpayer's average monthly prepaid tax collections during the
4760-preceding 4 complete calendar quarters (excluding the month of
4761-highest liability and the month of lowest liability) is less
4762-than $19,000 or until such taxpayer's average monthly
4763-liability to the Department as computed for each calendar
4764-quarter of the 4 preceding complete calendar quarters is less
4765-than $20,000. If any such quarter monthly payment is not paid
4766-at the time or in the amount required, the taxpayer shall be
4767-liable for penalties and interest on such difference, except
4768-insofar as the taxpayer has previously made payments for that
4769-month in excess of the minimum payments previously due.
4770-If any payment provided for in this Section exceeds the
4771-
4772-
4773-taxpayer's liabilities under this Act, the Use Tax Act, the
4774-Service Occupation Tax Act, and the Service Use Tax Act, as
4775-shown on an original monthly return, the Department shall, if
4776-requested by the taxpayer, issue to the taxpayer a credit
4777-memorandum no later than 30 days after the date of payment. The
4778-credit evidenced by such credit memorandum may be assigned by
4779-the taxpayer to a similar taxpayer under this Act, the Use Tax
4780-Act, the Service Occupation Tax Act, or the Service Use Tax
4781-Act, in accordance with reasonable rules and regulations to be
4782-prescribed by the Department. If no such request is made, the
4783-taxpayer may credit such excess payment against tax liability
4784-subsequently to be remitted to the Department under this Act,
4785-the Use Tax Act, the Service Occupation Tax Act, or the Service
4786-Use Tax Act, in accordance with reasonable rules and
4787-regulations prescribed by the Department. If the Department
4788-subsequently determined that all or any part of the credit
4789-taken was not actually due to the taxpayer, the taxpayer's %
4790-vendor's discount shall be reduced, if necessary, to reflect
4791-the difference between the credit taken and that actually due,
4792-and that taxpayer shall be liable for penalties and interest
4793-on such difference.
4794-If a retailer of motor fuel is entitled to a credit under
4795-Section 2d of this Act which exceeds the taxpayer's liability
4796-to the Department under this Act for the month for which the
4797-taxpayer is filing a return, the Department shall issue the
4798-taxpayer a credit memorandum for the excess.
4799-
4800-
4801-Beginning January 1, 1990, each month the Department shall
4802-pay into the Local Government Tax Fund, a special fund in the
4803-State treasury which is hereby created, the net revenue
4804-realized for the preceding month from the 1% tax imposed under
4805-this Act.
4806-Beginning January 1, 1990, each month the Department shall
4807-pay into the County and Mass Transit District Fund, a special
4808-fund in the State treasury which is hereby created, 4% of the
4809-net revenue realized for the preceding month from the 6.25%
4810-general rate other than aviation fuel sold on or after
4811-December 1, 2019. This exception for aviation fuel only
4812-applies for so long as the revenue use requirements of 49
4813-U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
4814-Beginning August 1, 2000, each month the Department shall
4815-pay into the County and Mass Transit District Fund 20% of the
4816-net revenue realized for the preceding month from the 1.25%
4817-rate on the selling price of motor fuel and gasohol. If, in any
4818-month, the tax on sales tax holiday items, as defined in
4819-Section 2-8, is imposed at the rate of 1.25%, then the
4820-Department shall pay 20% of the net revenue realized for that
4821-month from the 1.25% rate on the selling price of sales tax
4822-holiday items into the County and Mass Transit District Fund.
4823-Beginning January 1, 1990, each month the Department shall
4824-pay into the Local Government Tax Fund 16% of the net revenue
4825-realized for the preceding month from the 6.25% general rate
4826-on the selling price of tangible personal property other than
4827-
4828-
4829-aviation fuel sold on or after December 1, 2019. This
4830-exception for aviation fuel only applies for so long as the
4831-revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
4832-47133 are binding on the State.
4833-For aviation fuel sold on or after December 1, 2019, each
4834-month the Department shall pay into the State Aviation Program
4835-Fund 20% of the net revenue realized for the preceding month
4836-from the 6.25% general rate on the selling price of aviation
4837-fuel, less an amount estimated by the Department to be
4838-required for refunds of the 20% portion of the tax on aviation
4839-fuel under this Act, which amount shall be deposited into the
4840-Aviation Fuel Sales Tax Refund Fund. The Department shall only
4841-pay moneys into the State Aviation Program Fund and the
4842-Aviation Fuel Sales Tax Refund Fund under this Act for so long
4843-as the revenue use requirements of 49 U.S.C. 47107(b) and 49
4844-U.S.C. 47133 are binding on the State.
4845-Beginning August 1, 2000, each month the Department shall
4846-pay into the Local Government Tax Fund 80% of the net revenue
4847-realized for the preceding month from the 1.25% rate on the
4848-selling price of motor fuel and gasohol. If, in any month, the
4849-tax on sales tax holiday items, as defined in Section 2-8, is
4850-imposed at the rate of 1.25%, then the Department shall pay 80%
4851-of the net revenue realized for that month from the 1.25% rate
4852-on the selling price of sales tax holiday items into the Local
4853-Government Tax Fund.
4854-Beginning October 1, 2009, each month the Department shall
4855-
4856-
4857-pay into the Capital Projects Fund an amount that is equal to
4858-an amount estimated by the Department to represent 80% of the
4859-net revenue realized for the preceding month from the sale of
4860-candy, grooming and hygiene products, and soft drinks that had
4861-been taxed at a rate of 1% prior to September 1, 2009 but that
4862-are now taxed at 6.25%.
4863-Beginning July 1, 2011, each month the Department shall
4864-pay into the Clean Air Act Permit Fund 80% of the net revenue
4865-realized for the preceding month from the 6.25% general rate
4866-on the selling price of sorbents used in Illinois in the
4867-process of sorbent injection as used to comply with the
4868-Environmental Protection Act or the federal Clean Air Act, but
4869-the total payment into the Clean Air Act Permit Fund under this
4870-Act and the Use Tax Act shall not exceed $2,000,000 in any
4871-fiscal year.
4872-Beginning July 1, 2013, each month the Department shall
4873-pay into the Underground Storage Tank Fund from the proceeds
4874-collected under this Act, the Use Tax Act, the Service Use Tax
4875-Act, and the Service Occupation Tax Act an amount equal to the
4876-average monthly deficit in the Underground Storage Tank Fund
4877-during the prior year, as certified annually by the Illinois
4878-Environmental Protection Agency, but the total payment into
4879-the Underground Storage Tank Fund under this Act, the Use Tax
4880-Act, the Service Use Tax Act, and the Service Occupation Tax
4881-Act shall not exceed $18,000,000 in any State fiscal year. As
4882-used in this paragraph, the "average monthly deficit" shall be
4883-
4884-
4885-equal to the difference between the average monthly claims for
4886-payment by the fund and the average monthly revenues deposited
4887-into the fund, excluding payments made pursuant to this
4888-paragraph.
4889-Beginning July 1, 2015, of the remainder of the moneys
4890-received by the Department under the Use Tax Act, the Service
4891-Use Tax Act, the Service Occupation Tax Act, and this Act, each
4892-month the Department shall deposit $500,000 into the State
4893-Crime Laboratory Fund.
4894-Of the remainder of the moneys received by the Department
4895-pursuant to this Act, (a) 1.75% thereof shall be paid into the
4896-Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
4897-and after July 1, 1989, 3.8% thereof shall be paid into the
4898-Build Illinois Fund; provided, however, that if in any fiscal
4899-year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
4900-may be, of the moneys received by the Department and required
4901-to be paid into the Build Illinois Fund pursuant to this Act,
4902-Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
4903-Act, and Section 9 of the Service Occupation Tax Act, such Acts
4904-being hereinafter called the "Tax Acts" and such aggregate of
4905-2.2% or 3.8%, as the case may be, of moneys being hereinafter
4906-called the "Tax Act Amount", and (2) the amount transferred to
4907-the Build Illinois Fund from the State and Local Sales Tax
4908-Reform Fund shall be less than the Annual Specified Amount (as
4909-hereinafter defined), an amount equal to the difference shall
4910-be immediately paid into the Build Illinois Fund from other
4911-
4912-
4913-moneys received by the Department pursuant to the Tax Acts;
4914-the "Annual Specified Amount" means the amounts specified
4915-below for fiscal years 1986 through 1993:
4916-Fiscal YearAnnual Specified Amount1986$54,800,0001987$76,650,0001988$80,480,0001989$88,510,0001990$115,330,0001991$145,470,0001992$182,730,0001993$206,520,000; Fiscal Year Annual Specified Amount 1986 $54,800,000 1987 $76,650,000 1988 $80,480,000 1989 $88,510,000 1990 $115,330,000 1991 $145,470,000 1992 $182,730,000 1993 $206,520,000;
4917-Fiscal Year Annual Specified Amount
4918-1986 $54,800,000
4919-1987 $76,650,000
4920-1988 $80,480,000
4921-1989 $88,510,000
4922-1990 $115,330,000
4923-1991 $145,470,000
4924-1992 $182,730,000
4925-1993 $206,520,000;
4926-and means the Certified Annual Debt Service Requirement (as
4927-defined in Section 13 of the Build Illinois Bond Act) or the
4928-Tax Act Amount, whichever is greater, for fiscal year 1994 and
4929-each fiscal year thereafter; and further provided, that if on
4930-the last business day of any month the sum of (1) the Tax Act
4931-Amount required to be deposited into the Build Illinois Bond
4932-Account in the Build Illinois Fund during such month and (2)
4933-the amount transferred to the Build Illinois Fund from the
4934-State and Local Sales Tax Reform Fund shall have been less than
4935-1/12 of the Annual Specified Amount, an amount equal to the
4936-difference shall be immediately paid into the Build Illinois
4937-Fund from other moneys received by the Department pursuant to
4938-the Tax Acts; and, further provided, that in no event shall the
4939-payments required under the preceding proviso result in
4940-
4941-
4942-Fiscal Year Annual Specified Amount
4943-1986 $54,800,000
4944-1987 $76,650,000
4945-1988 $80,480,000
4946-1989 $88,510,000
4947-1990 $115,330,000
4948-1991 $145,470,000
4949-1992 $182,730,000
4950-1993 $206,520,000;
4951-
4952-
4953-aggregate payments into the Build Illinois Fund pursuant to
4954-this clause (b) for any fiscal year in excess of the greater of
4955-(i) the Tax Act Amount or (ii) the Annual Specified Amount for
4956-such fiscal year. The amounts payable into the Build Illinois
4957-Fund under clause (b) of the first sentence in this paragraph
4958-shall be payable only until such time as the aggregate amount
4959-on deposit under each trust indenture securing Bonds issued
4960-and outstanding pursuant to the Build Illinois Bond Act is
4961-sufficient, taking into account any future investment income,
4962-to fully provide, in accordance with such indenture, for the
4963-defeasance of or the payment of the principal of, premium, if
4964-any, and interest on the Bonds secured by such indenture and on
4965-any Bonds expected to be issued thereafter and all fees and
4966-costs payable with respect thereto, all as certified by the
4967-Director of the Bureau of the Budget (now Governor's Office of
4968-Management and Budget). If on the last business day of any
4969-month in which Bonds are outstanding pursuant to the Build
4970-Illinois Bond Act, the aggregate of moneys deposited in the
4971-Build Illinois Bond Account in the Build Illinois Fund in such
4972-month shall be less than the amount required to be transferred
4973-in such month from the Build Illinois Bond Account to the Build
4974-Illinois Bond Retirement and Interest Fund pursuant to Section
4975-13 of the Build Illinois Bond Act, an amount equal to such
4976-deficiency shall be immediately paid from other moneys
4977-received by the Department pursuant to the Tax Acts to the
4978-Build Illinois Fund; provided, however, that any amounts paid
4979-
4980-
4981-to the Build Illinois Fund in any fiscal year pursuant to this
4982-sentence shall be deemed to constitute payments pursuant to
4983-clause (b) of the first sentence of this paragraph and shall
4984-reduce the amount otherwise payable for such fiscal year
4985-pursuant to that clause (b). The moneys received by the
4986-Department pursuant to this Act and required to be deposited
4987-into the Build Illinois Fund are subject to the pledge, claim
4988-and charge set forth in Section 12 of the Build Illinois Bond
4989-Act.
4990-Subject to payment of amounts into the Build Illinois Fund
4991-as provided in the preceding paragraph or in any amendment
4992-thereto hereafter enacted, the following specified monthly
4993-installment of the amount requested in the certificate of the
4994-Chairman of the Metropolitan Pier and Exposition Authority
4995-provided under Section 8.25f of the State Finance Act, but not
4996-in excess of sums designated as "Total Deposit", shall be
4997-deposited in the aggregate from collections under Section 9 of
4998-the Use Tax Act, Section 9 of the Service Use Tax Act, Section
4999-9 of the Service Occupation Tax Act, and Section 3 of the
5000-Retailers' Occupation Tax Act into the McCormick Place
5001-Expansion Project Fund in the specified fiscal years.
5002-Fiscal YearTotal Deposit1993 $01994 53,000,0001995 58,000,0001996 61,000,000 Fiscal Year Total Deposit 1993 $0 1994 53,000,000 1995 58,000,000 1996 61,000,000
5003-Fiscal Year Total Deposit
5004-1993 $0
5005-1994 53,000,000
5006-1995 58,000,000
5007-1996 61,000,000
5008-
5009-
5010-Fiscal Year Total Deposit
5011-1993 $0
5012-1994 53,000,000
5013-1995 58,000,000
5014-1996 61,000,000
5015-
5016-
5017-1997 64,000,0001998 68,000,0001999 71,000,0002000 75,000,0002001 80,000,0002002 93,000,0002003 99,000,0002004103,000,0002005108,000,0002006113,000,0002007119,000,0002008126,000,0002009132,000,0002010139,000,0002011146,000,0002012153,000,0002013161,000,0002014170,000,0002015179,000,0002016189,000,0002017199,000,0002018210,000,0002019221,000,0002020233,000,0002021300,000,0002022300,000,000 1997 64,000,000 1998 68,000,000 1999 71,000,000 2000 75,000,000 2001 80,000,000 2002 93,000,000 2003 99,000,000 2004 103,000,000 2005 108,000,000 2006 113,000,000 2007 119,000,000 2008 126,000,000 2009 132,000,000 2010 139,000,000 2011 146,000,000 2012 153,000,000 2013 161,000,000 2014 170,000,000 2015 179,000,000 2016 189,000,000 2017 199,000,000 2018 210,000,000 2019 221,000,000 2020 233,000,000 2021 300,000,000 2022 300,000,000
5018-1997 64,000,000
5019-1998 68,000,000
5020-1999 71,000,000
5021-2000 75,000,000
5022-2001 80,000,000
5023-2002 93,000,000
5024-2003 99,000,000
5025-2004 103,000,000
5026-2005 108,000,000
5027-2006 113,000,000
5028-2007 119,000,000
5029-2008 126,000,000
5030-2009 132,000,000
5031-2010 139,000,000
5032-2011 146,000,000
5033-2012 153,000,000
5034-2013 161,000,000
5035-2014 170,000,000
5036-2015 179,000,000
5037-2016 189,000,000
5038-2017 199,000,000
5039-2018 210,000,000
5040-2019 221,000,000
5041-2020 233,000,000
5042-2021 300,000,000
5043-2022 300,000,000
5044-
5045-1997 64,000,000
5046-1998 68,000,000
5047-1999 71,000,000
5048-2000 75,000,000
5049-2001 80,000,000
5050-2002 93,000,000
5051-2003 99,000,000
5052-2004 103,000,000
5053-2005 108,000,000
5054-2006 113,000,000
5055-2007 119,000,000
5056-2008 126,000,000
5057-2009 132,000,000
5058-2010 139,000,000
5059-2011 146,000,000
5060-2012 153,000,000
5061-2013 161,000,000
5062-2014 170,000,000
5063-2015 179,000,000
5064-2016 189,000,000
5065-2017 199,000,000
5066-2018 210,000,000
5067-2019 221,000,000
5068-2020 233,000,000
5069-2021 300,000,000
5070-2022 300,000,000
5071-
5072-
5073-2023300,000,0002024 300,000,0002025 300,000,0002026 300,000,0002027 375,000,0002028 375,000,0002029 375,000,0002030 375,000,0002031 375,000,0002032 375,000,0002033375,000,0002034375,000,0002035375,000,0002036450,000,000and each fiscal year thereafter that bonds are outstanding under Section 13.2 of the Metropolitan Pier and Exposition Authority Act, but not after fiscal year 2060. 2023 300,000,000 2024 300,000,000 2025 300,000,000 2026 300,000,000 2027 375,000,000 2028 375,000,000 2029 375,000,000 2030 375,000,000 2031 375,000,000 2032 375,000,000 2033 375,000,000 2034 375,000,000 2035 375,000,000 2036 450,000,000 and each fiscal year thereafter that bonds are outstanding under Section 13.2 of the Metropolitan Pier and Exposition Authority Act, but not after fiscal year 2060.
5074-2023 300,000,000
5075-2024 300,000,000
5076-2025 300,000,000
5077-2026 300,000,000
5078-2027 375,000,000
5079-2028 375,000,000
5080-2029 375,000,000
5081-2030 375,000,000
5082-2031 375,000,000
5083-2032 375,000,000
5084-2033 375,000,000
5085-2034 375,000,000
5086-2035 375,000,000
5087-2036 450,000,000
5088-and
5089-each fiscal year
5090-thereafter that bonds
5091-are outstanding under
5092-Section 13.2 of the
5093-Metropolitan Pier and
5094-Exposition Authority Act,
5095-but not after fiscal year 2060.
5096-Beginning July 20, 1993 and in each month of each fiscal
5097-year thereafter, one-eighth of the amount requested in the
5098-certificate of the Chairman of the Metropolitan Pier and
5099-Exposition Authority for that fiscal year, less the amount
5100-
5101-2023 300,000,000
5102-2024 300,000,000
5103-2025 300,000,000
5104-2026 300,000,000
5105-2027 375,000,000
5106-2028 375,000,000
5107-2029 375,000,000
5108-2030 375,000,000
5109-2031 375,000,000
5110-2032 375,000,000
5111-2033 375,000,000
5112-2034 375,000,000
5113-2035 375,000,000
5114-2036 450,000,000
5115-and
5116-each fiscal year
5117-thereafter that bonds
5118-are outstanding under
5119-Section 13.2 of the
5120-Metropolitan Pier and
5121-Exposition Authority Act,
5122-but not after fiscal year 2060.
5123-
5124-
5125-deposited into the McCormick Place Expansion Project Fund by
5126-the State Treasurer in the respective month under subsection
5127-(g) of Section 13 of the Metropolitan Pier and Exposition
5128-Authority Act, plus cumulative deficiencies in the deposits
5129-required under this Section for previous months and years,
5130-shall be deposited into the McCormick Place Expansion Project
5131-Fund, until the full amount requested for the fiscal year, but
5132-not in excess of the amount specified above as "Total
5133-Deposit", has been deposited.
5134-Subject to payment of amounts into the Capital Projects
5135-Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
5136-and the McCormick Place Expansion Project Fund pursuant to the
5137-preceding paragraphs or in any amendments thereto hereafter
5138-enacted, for aviation fuel sold on or after December 1, 2019,
5139-the Department shall each month deposit into the Aviation Fuel
5140-Sales Tax Refund Fund an amount estimated by the Department to
5141-be required for refunds of the 80% portion of the tax on
5142-aviation fuel under this Act. The Department shall only
5143-deposit moneys into the Aviation Fuel Sales Tax Refund Fund
5144-under this paragraph for so long as the revenue use
5145-requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
5146-binding on the State.
5147-Subject to payment of amounts into the Build Illinois Fund
5148-and the McCormick Place Expansion Project Fund pursuant to the
5149-preceding paragraphs or in any amendments thereto hereafter
5150-enacted, beginning July 1, 1993 and ending on September 30,
5151-
5152-
5153-2013, the Department shall each month pay into the Illinois
5154-Tax Increment Fund 0.27% of 80% of the net revenue realized for
5155-the preceding month from the 6.25% general rate on the selling
5156-price of tangible personal property.
5157-Subject to payment of amounts into the Build Illinois
5158-Fund, the McCormick Place Expansion Project Fund, and the
5159-Illinois Tax Increment Fund pursuant to the preceding
5160-paragraphs or in any amendments to this Section hereafter
5161-enacted, beginning on the first day of the first calendar
5162-month to occur on or after August 26, 2014 (the effective date
5163-of Public Act 98-1098), each month, from the collections made
5164-under Section 9 of the Use Tax Act, Section 9 of the Service
5165-Use Tax Act, Section 9 of the Service Occupation Tax Act, and
5166-Section 3 of the Retailers' Occupation Tax Act, the Department
5167-shall pay into the Tax Compliance and Administration Fund, to
5168-be used, subject to appropriation, to fund additional auditors
5169-and compliance personnel at the Department of Revenue, an
5170-amount equal to 1/12 of 5% of 80% of the cash receipts
5171-collected during the preceding fiscal year by the Audit Bureau
5172-of the Department under the Use Tax Act, the Service Use Tax
5173-Act, the Service Occupation Tax Act, the Retailers' Occupation
5174-Tax Act, and associated local occupation and use taxes
5175-administered by the Department.
5176-Subject to payments of amounts into the Build Illinois
5177-Fund, the McCormick Place Expansion Project Fund, the Illinois
5178-Tax Increment Fund, the Energy Infrastructure Fund, and the
5179-
5180-
5181-Tax Compliance and Administration Fund as provided in this
5182-Section, beginning on July 1, 2018 the Department shall pay
5183-each month into the Downstate Public Transportation Fund the
5184-moneys required to be so paid under Section 2-3 of the
5185-Downstate Public Transportation Act.
5186-Subject to successful execution and delivery of a
5187-public-private agreement between the public agency and private
5188-entity and completion of the civic build, beginning on July 1,
5189-2023, of the remainder of the moneys received by the
5190-Department under the Use Tax Act, the Service Use Tax Act, the
5191-Service Occupation Tax Act, and this Act, the Department shall
5192-deposit the following specified deposits in the aggregate from
5193-collections under the Use Tax Act, the Service Use Tax Act, the
5194-Service Occupation Tax Act, and the Retailers' Occupation Tax
5195-Act, as required under Section 8.25g of the State Finance Act
5196-for distribution consistent with the Public-Private
5197-Partnership for Civic and Transit Infrastructure Project Act.
5198-The moneys received by the Department pursuant to this Act and
5199-required to be deposited into the Civic and Transit
5200-Infrastructure Fund are subject to the pledge, claim and
5201-charge set forth in Section 25-55 of the Public-Private
5202-Partnership for Civic and Transit Infrastructure Project Act.
5203-As used in this paragraph, "civic build", "private entity",
5204-"public-private agreement", and "public agency" have the
5205-meanings provided in Section 25-10 of the Public-Private
5206-Partnership for Civic and Transit Infrastructure Project Act.
5207-
5208-
5209-Fiscal Year.............................Total Deposit
5210-2024.....................................$200,000,000
5211-2025....................................$206,000,000
5212-2026....................................$212,200,000
5213-2027....................................$218,500,000
5214-2028....................................$225,100,000
5215-2029....................................$288,700,000
5216-2030....................................$298,900,000
5217-2031....................................$309,300,000
5218-2032....................................$320,100,000
5219-2033....................................$331,200,000
5220-2034....................................$341,200,000
5221-2035....................................$351,400,000
5222-2036....................................$361,900,000
5223-2037....................................$372,800,000
5224-2038....................................$384,000,000
5225-2039....................................$395,500,000
5226-2040....................................$407,400,000
5227-2041....................................$419,600,000
5228-2042....................................$432,200,000
5229-2043....................................$445,100,000
5230-Beginning July 1, 2021 and until July 1, 2022, subject to
5231-the payment of amounts into the County and Mass Transit
5232-District Fund, the Local Government Tax Fund, the Build
5233-Illinois Fund, the McCormick Place Expansion Project Fund, the
5234-Illinois Tax Increment Fund, and the Tax Compliance and
5235-
5236-
5237-Administration Fund as provided in this Section, the
5238-Department shall pay each month into the Road Fund the amount
5239-estimated to represent 16% of the net revenue realized from
5240-the taxes imposed on motor fuel and gasohol. Beginning July 1,
5241-2022 and until July 1, 2023, subject to the payment of amounts
5242-into the County and Mass Transit District Fund, the Local
5243-Government Tax Fund, the Build Illinois Fund, the McCormick
5244-Place Expansion Project Fund, the Illinois Tax Increment Fund,
5245-and the Tax Compliance and Administration Fund as provided in
5246-this Section, the Department shall pay each month into the
5247-Road Fund the amount estimated to represent 32% of the net
5248-revenue realized from the taxes imposed on motor fuel and
5249-gasohol. Beginning July 1, 2023 and until July 1, 2024,
5250-subject to the payment of amounts into the County and Mass
5251-Transit District Fund, the Local Government Tax Fund, the
5252-Build Illinois Fund, the McCormick Place Expansion Project
5253-Fund, the Illinois Tax Increment Fund, and the Tax Compliance
5254-and Administration Fund as provided in this Section, the
5255-Department shall pay each month into the Road Fund the amount
5256-estimated to represent 48% of the net revenue realized from
5257-the taxes imposed on motor fuel and gasohol. Beginning July 1,
5258-2024 and until July 1, 2025, subject to the payment of amounts
5259-into the County and Mass Transit District Fund, the Local
5260-Government Tax Fund, the Build Illinois Fund, the McCormick
5261-Place Expansion Project Fund, the Illinois Tax Increment Fund,
5262-and the Tax Compliance and Administration Fund as provided in
5263-
5264-
5265-this Section, the Department shall pay each month into the
5266-Road Fund the amount estimated to represent 64% of the net
5267-revenue realized from the taxes imposed on motor fuel and
5268-gasohol. Beginning on July 1, 2025, subject to the payment of
5269-amounts into the County and Mass Transit District Fund, the
5270-Local Government Tax Fund, the Build Illinois Fund, the
5271-McCormick Place Expansion Project Fund, the Illinois Tax
5272-Increment Fund, and the Tax Compliance and Administration Fund
5273-as provided in this Section, the Department shall pay each
5274-month into the Road Fund the amount estimated to represent 80%
5275-of the net revenue realized from the taxes imposed on motor
5276-fuel and gasohol. As used in this paragraph "motor fuel" has
5277-the meaning given to that term in Section 1.1 of the Motor Fuel
5278-Tax Law, and "gasohol" has the meaning given to that term in
5279-Section 3-40 of the Use Tax Act.
5280-Of the remainder of the moneys received by the Department
5281-pursuant to this Act, 75% thereof shall be paid into the State
5282-treasury and 25% shall be reserved in a special account and
5283-used only for the transfer to the Common School Fund as part of
5284-the monthly transfer from the General Revenue Fund in
5285-accordance with Section 8a of the State Finance Act.
5286-The Department may, upon separate written notice to a
5287-taxpayer, require the taxpayer to prepare and file with the
5288-Department on a form prescribed by the Department within not
5289-less than 60 days after receipt of the notice an annual
5290-information return for the tax year specified in the notice.
5291-
5292-
5293-Such annual return to the Department shall include a statement
5294-of gross receipts as shown by the retailer's last federal
5295-income tax return. If the total receipts of the business as
5296-reported in the federal income tax return do not agree with the
5297-gross receipts reported to the Department of Revenue for the
5298-same period, the retailer shall attach to his annual return a
5299-schedule showing a reconciliation of the 2 amounts and the
5300-reasons for the difference. The retailer's annual return to
5301-the Department shall also disclose the cost of goods sold by
5302-the retailer during the year covered by such return, opening
5303-and closing inventories of such goods for such year, costs of
5304-goods used from stock or taken from stock and given away by the
5305-retailer during such year, payroll information of the
5306-retailer's business during such year and any additional
5307-reasonable information which the Department deems would be
5308-helpful in determining the accuracy of the monthly, quarterly,
5309-or annual returns filed by such retailer as provided for in
5310-this Section.
5311-If the annual information return required by this Section
5312-is not filed when and as required, the taxpayer shall be liable
5313-as follows:
5314-(i) Until January 1, 1994, the taxpayer shall be
5315-liable for a penalty equal to 1/6 of 1% of the tax due from
5316-such taxpayer under this Act during the period to be
5317-covered by the annual return for each month or fraction of
5318-a month until such return is filed as required, the
5319-
5320-
5321-penalty to be assessed and collected in the same manner as
5322-any other penalty provided for in this Act.
5323-(ii) On and after January 1, 1994, the taxpayer shall
5324-be liable for a penalty as described in Section 3-4 of the
5325-Uniform Penalty and Interest Act.
5326-The chief executive officer, proprietor, owner, or highest
5327-ranking manager shall sign the annual return to certify the
5328-accuracy of the information contained therein. Any person who
5329-willfully signs the annual return containing false or
5330-inaccurate information shall be guilty of perjury and punished
5331-accordingly. The annual return form prescribed by the
5332-Department shall include a warning that the person signing the
5333-return may be liable for perjury.
5334-The provisions of this Section concerning the filing of an
5335-annual information return do not apply to a retailer who is not
5336-required to file an income tax return with the United States
5337-Government.
5338-As soon as possible after the first day of each month, upon
5339-certification of the Department of Revenue, the Comptroller
5340-shall order transferred and the Treasurer shall transfer from
5341-the General Revenue Fund to the Motor Fuel Tax Fund an amount
5342-equal to 1.7% of 80% of the net revenue realized under this Act
5343-for the second preceding month. Beginning April 1, 2000, this
5344-transfer is no longer required and shall not be made.
5345-Net revenue realized for a month shall be the revenue
5346-collected by the State pursuant to this Act, less the amount
5347-
5348-
5349-paid out during that month as refunds to taxpayers for
5350-overpayment of liability.
5351-For greater simplicity of administration, manufacturers,
5352-importers and wholesalers whose products are sold at retail in
5353-Illinois by numerous retailers, and who wish to do so, may
5354-assume the responsibility for accounting and paying to the
5355-Department all tax accruing under this Act with respect to
5356-such sales, if the retailers who are affected do not make
5357-written objection to the Department to this arrangement.
5358-Any person who promotes, organizes, or provides retail
5359-selling space for concessionaires or other types of sellers at
5360-the Illinois State Fair, DuQuoin State Fair, county fairs,
5361-local fairs, art shows, flea markets, and similar exhibitions
5362-or events, including any transient merchant as defined by
5363-Section 2 of the Transient Merchant Act of 1987, is required to
5364-file a report with the Department providing the name of the
5365-merchant's business, the name of the person or persons engaged
5366-in merchant's business, the permanent address and Illinois
5367-Retailers Occupation Tax Registration Number of the merchant,
5368-the dates and location of the event, and other reasonable
5369-information that the Department may require. The report must
5370-be filed not later than the 20th day of the month next
5371-following the month during which the event with retail sales
5372-was held. Any person who fails to file a report required by
5373-this Section commits a business offense and is subject to a
5374-fine not to exceed $250.
5375-
5376-
5377-Any person engaged in the business of selling tangible
5378-personal property at retail as a concessionaire or other type
5379-of seller at the Illinois State Fair, county fairs, art shows,
5380-flea markets, and similar exhibitions or events, or any
5381-transient merchants, as defined by Section 2 of the Transient
5382-Merchant Act of 1987, may be required to make a daily report of
5383-the amount of such sales to the Department and to make a daily
5384-payment of the full amount of tax due. The Department shall
5385-impose this requirement when it finds that there is a
5386-significant risk of loss of revenue to the State at such an
5387-exhibition or event. Such a finding shall be based on evidence
5388-that a substantial number of concessionaires or other sellers
5389-who are not residents of Illinois will be engaging in the
5390-business of selling tangible personal property at retail at
5391-the exhibition or event, or other evidence of a significant
5392-risk of loss of revenue to the State. The Department shall
5393-notify concessionaires and other sellers affected by the
5394-imposition of this requirement. In the absence of notification
5395-by the Department, the concessionaires and other sellers shall
5396-file their returns as otherwise required in this Section.
5397-(Source: P.A. 102-634, eff. 8-27-21; 102-700, Article 60,
5398-Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
5399-65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
5400-1-1-23; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-363,
5401-eff. 7-28-23; 103-592, Article 75, Section 75-20, eff. 1-1-25;
5402-103-592, Article 110, Section 110-20, eff. 6-7-24; 103-605,
5403-
5404-
5405-eff. 7-1-24; revised 10-16-24.)
5406-Section 45. The Tobacco Products Tax Act of 1995 is
5407-amended by changing Section 10-20 as follows:
5408-(35 ILCS 143/10-20)
5409-Sec. 10-20. Distributor's licenses. It shall be unlawful
5410-for any person to engage in business as a distributor of
5411-tobacco products within the meaning of this Act without first
5412-having obtained a license to do so from the Department.
5413-Application for that license shall be made to the Department
5414-in a form prescribed and furnished by the Department. Each
5415-applicant for a license shall furnish to the Department on a
5416-form, signed and verified by the applicant, the following
5417-information:
5418-(1) The name of the applicant.
5419-(2) The address of the location at which the applicant
5420-proposes to engage in business as a distributor of tobacco
5421-products.
5422-(3) Other information the Department may reasonably
5423-require.
5424-Each distributor, except for a distributor who is applying
5425-for a distributor's license under this Act for the first time
5426-or a distributor who, in the preceding year, had less than
5427-$50,000 of tax liability, shall also file with the Department
5428-a bond in an amount not to exceed (i) 3 times the amount of the
5429-
5430-
5431-distributor's average monthly tax liability or (ii) $50,000,
5432-whichever amount is lower, on a form to be approved by the
5433-Department. The Department shall fix the amount of the bond
5434-for each applicant, taking into consideration the amount of
5435-money expected to become due from the applicant under this
5436-Act. The amount of bond required by the Department shall be an
5437-amount that, in its opinion, will protect the State of
5438-Illinois against failure to pay the amount that may become due
5439-from the applicant under this Act. Except as otherwise
5440-provided in this Section, the bond, a reissue, or a substitute
5441-shall be kept in full force and effect during the entire period
5442-covered by the license. A separate application for license
5443-shall be made, and bond filed, for each place of business at
5444-which a person who is required to procure a distributor's
5445-license proposes to engage in business as a distributor under
5446-this Act.
5447-The Department, upon receipt of an application and bond,
5448-if required, in proper form, shall issue to the applicant a
5449-license, in a form prescribed by the Department, which shall
5450-permit the applicant to whom it is issued to engage in business
5451-as a distributor at the place shown on his or her application.
5452-The license shall be issued by the Department without charge
5453-or cost to the applicant. No license issued under this Act is
5454-transferable or assignable. The license shall be conspicuously
5455-displayed in the place of business conducted by the licensee
5456-under the license.
5457-
5458-
5459-Licenses issued by the Department under this Act shall be
5460-valid for a period not to exceed one year after issuance unless
5461-sooner revoked, canceled, or suspended as provided in this
5462-Act.
5463-No license shall be issued to any person who is in default
5464-to the State of Illinois for moneys due under this Act or any
5465-other tax Act administered by the Department.
5466-The Department shall discharge any surety and shall
5467-release and return any bond provided to it by a taxpayer under
5468-this Section within 90 days after:
5469-(1) the taxpayer becomes a prior continuous compliance
5470-taxpayer; or
5471-(2) the taxpayer has ceased to collect receipts on
5472-which the taxpayer is required to remit the tax under this
5473-Act to the Department, has filed a final tax return, and
5474-has paid to the Department an amount sufficient to
5475-discharge his remaining tax liability as determined by the
5476-Department under this Act.
5477-For the purposes of item (2), the Department shall make a
5478-final determination of the taxpayer's outstanding tax
5479-liability as expeditiously as possible after the taxpayer's
5480-final tax return under this Act has been filed. If the
5481-Department will be unable to make such a final determination
5482-within 45 days after receiving the taxpayer's final tax
5483-return, then the Department shall notify the taxpayer within
5484-that 45-day period stating the reasons why it is unable to make
5485-
5486-
5487-the final determination within that 45-day period.
5488-The Department may, in its discretion, upon application,
5489-authorize the payment of the tax imposed under Section 10-10
5490-by any distributor or manufacturer not otherwise subject to
5491-the tax imposed under this Act who, to the satisfaction of the
5492-Department, furnishes adequate security to ensure payment of
5493-the tax. The distributor or manufacturer shall be issued,
5494-without charge, a license to remit the tax. When so
5495-authorized, it shall be the duty of the distributor or
5496-manufacturer to remit the tax imposed upon the wholesale price
5497-of tobacco products sold or otherwise disposed of to retailers
5498-or consumers located in this State, in the same manner and
5499-subject to the same requirements as any other distributor or
5500-manufacturer licensed under this Act.
5501-The Department may revoke, suspend, or cancel the license
5502-of a distributor of roll-your-own tobacco (as that term is
5503-used in Section 10 of the Tobacco Product Manufacturers'
5504-Escrow Act) under this Act if the tobacco product
5505-manufacturer, as defined in Section 10 of the Tobacco Product
5506-Manufacturers' Escrow Act, that made or sold the roll-your-own
5507-tobacco has failed to become a participating manufacturer, as
5508-defined in subdivision (a)(1) of Section 15 of the Tobacco
5509-Product Manufacturers' Escrow Act, or has failed to create a
5510-qualified escrow fund for any roll-your-own tobacco
5511-manufactured by the tobacco product manufacturer and sold in
5512-this State or otherwise failed to bring itself into compliance
5513-
5514-
5515-with subdivision (a)(2) of Section 15 of the Tobacco Product
5516-Manufacturers' Escrow Act.
5517-Any applicant applying for a distributor's license after
5518-the applicant's distributor's license has been revoked by the
5519-Department shall also file a bond with the Department in an
5520-amount equal to 3 times the amount of the applicant's average
5521-monthly tax liability under this Act, as that average monthly
5522-tax liability was calculated immediately prior to the
5523-revocation of the applicant's distributor's license.
5524-Any person aggrieved by any decision of the Department
5525-under this Section may, within 20 days after notice of that
5526-decision, protest and request a hearing, whereupon the
5527-Department must give notice to that person of the time and
5528-place fixed for the hearing and must hold a hearing in
5529-conformity with the provisions of this Act and then issue its
5530-final administrative decision in the matter to that person. In
5531-the absence of such a protest within 20 days, the Department's
5532-decision becomes final without any further determination being
5533-made or notice given.
5534-(Source: P.A. 103-1001, eff. 8-9-24.)
5535-Section 60. The Illinois Municipal Code is amended by
5536-changing Sections 8-11-1.1, 8-11-1.3, 8-11-1.4, and 8-11-1.5
5537-as follows:
5538-(65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1)
5539-
5540-
5541-Sec. 8-11-1.1. Non-home rule municipalities; imposition of
5542-taxes.
5543-(a) The corporate authorities of a non-home rule
5544-municipality may impose by ordinance or resolution the taxes
5545-authorized in Sections 8-11-1.3, 8-11-1.4 and 8-11-1.5 of this
5546-Act.
5547-(b) (Blank).
5548-(c) Until January 1, 1992, an ordinance or resolution
5549-imposing the tax of not more than 1% hereunder or
5550-discontinuing the same shall be adopted and a certified copy
5551-thereof, together with a certification that the ordinance or
5552-resolution received referendum approval in the case of the
5553-imposition of such tax, filed with the Department of Revenue,
5554-on or before the first day of June, whereupon the Department
5555-shall proceed to administer and enforce the additional tax or
5556-to discontinue the tax, as the case may be, as of the first day
5557-of September next following such adoption and filing.
5558-Beginning January 1, 1992 and through December 31, 1992,
5559-an ordinance or resolution imposing or discontinuing the tax
5560-hereunder shall be adopted and a certified copy thereof filed
5561-with the Department on or before the first day of July,
5562-whereupon the Department shall proceed to administer and
5563-enforce this Section as of the first day of October next
5564-following such adoption and filing.
5565-Beginning January 1, 1993, and through September 30, 2002,
5566-an ordinance or resolution imposing or discontinuing the tax
5567-
5568-
5569-hereunder shall be adopted and a certified copy thereof filed
5570-with the Department on or before the first day of October,
5571-whereupon the Department shall proceed to administer and
5572-enforce this Section as of the first day of January next
5573-following such adoption and filing.
5574-Beginning October 1, 2002, and through December 31, 2013,
5575-an ordinance or resolution imposing or discontinuing the tax
5576-under this Section or effecting a change in the rate of tax
5577-must either (i) be adopted and a certified copy of the
5578-ordinance or resolution filed with the Department on or before
5579-the first day of April, whereupon the Department shall proceed
5580-to administer and enforce this Section as of the first day of
5581-July next following the adoption and filing; or (ii) be
5582-adopted and a certified copy of the ordinance or resolution
5583-filed with the Department on or before the first day of
5584-October, whereupon the Department shall proceed to administer
5585-and enforce this Section as of the first day of January next
5586-following the adoption and filing.
5587-If Beginning January 1, 2014, if an ordinance or
5588-resolution imposing the tax under this Section, discontinuing
5589-the tax under this Section, or effecting a change in the rate
5590-of tax under this Section is adopted, a certified copy thereof
5591-shall be filed with the Department of Revenue, either (i) on or
5592-before the first day of April May, whereupon the Department
5593-shall proceed to administer and enforce this Section as of the
5594-first day of July next following the adoption and filing; or
5595-
5596-
5597-(ii) on or before the first day of October, whereupon the
5598-Department shall proceed to administer and enforce this
5599-Section as of the first day of January next following the
5600-adoption and filing.
5601-Notwithstanding any provision in this Section to the
5602-contrary, if, in a non-home rule municipality with more than
5603-150,000 but fewer than 200,000 inhabitants, as determined by
5604-the last preceding federal decennial census, an ordinance or
5605-resolution under this Section imposes or discontinues a tax or
5606-changes the tax rate as of July 1, 2007, then that ordinance or
5607-resolution, together with a certification that the ordinance
5608-or resolution received referendum approval in the case of the
5609-imposition of the tax, must be adopted and a certified copy of
5610-that ordinance or resolution must be filed with the Department
5611-on or before May 15, 2007, whereupon the Department shall
5612-proceed to administer and enforce this Section as of July 1,
5613-2007.
5614-Notwithstanding any provision in this Section to the
5615-contrary, if, in a non-home rule municipality with more than
5616-6,500 but fewer than 7,000 inhabitants, as determined by the
5617-last preceding federal decennial census, an ordinance or
5618-resolution under this Section imposes or discontinues a tax or
5619-changes the tax rate on or before May 20, 2009, then that
5620-ordinance or resolution, together with a certification that
5621-the ordinance or resolution received referendum approval in
5622-the case of the imposition of the tax, must be adopted and a
5623-
5624-
5625-certified copy of that ordinance or resolution must be filed
5626-with the Department on or before May 20, 2009, whereupon the
5627-Department shall proceed to administer and enforce this
5628-Section as of July 1, 2009.
5629-A non-home rule municipality may file a certified copy of
5630-an ordinance or resolution with the Department of Revenue, as
5631-required under this Section, only after October 2, 2000.
5632-The tax authorized by this Section may not be more than 1%
5633-and may be imposed only in 1/4% increments.
5634-(Source: P.A. 103-781, eff. 8-5-24.)
5635-(65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3)
5636-(Text of Section before amendment by P.A. 103-592)
5637-Sec. 8-11-1.3. Non-Home Rule Municipal Retailers'
5638-Occupation Tax Act. The corporate authorities of a non-home
5639-rule municipality may impose, by ordinance or resolution
5640-adopted in the manner described in Section 8-11-1.1, a tax
5641-upon all persons engaged in the business of selling tangible
5642-personal property, other than on an item of tangible personal
5643-property which is titled and registered by an agency of this
5644-State's Government, at retail in the municipality. If imposed,
5645-the tax shall be imposed on the gross receipts from such sales
5646-made in the course of such business. The proceeds of the tax
5647-may be used for expenditure on public infrastructure or for
5648-property tax relief or both, as defined in Section 8-11-1.2 if
5649-approved by referendum as provided in Section 8-11-1.1, of the
5650-
5651-
5652-gross receipts from such sales made in the course of such
5653-business. If the tax is approved by referendum on or after July
5654-14, 2010 (the effective date of Public Act 96-1057) and before
5655-August 5, 2024 (the effective date of Public Act 103-781), the
5656-corporate authorities of the a non-home rule municipality may,
5657-until January 1, 2031 July 1, 2030, use the proceeds of the tax
5658-for expenditure on municipal operations, in addition to or in
5659-lieu of any expenditure on public infrastructure or for
5660-property tax relief. If the tax is approved by an ordinance or
5661-resolution adopted on or after August 5, 2024 (the effective
5662-date of Public Act 103-781), the corporate authorities of the
5663-non-home rule municipality may, until January 1, 2031, use the
5664-proceeds of the tax for expenditure on municipal operations,
5665-in addition to or in lieu of any expenditure on public
5666-infrastructure or for property tax relief. The tax imposed may
5667-not be more than 1% and may be imposed only in 1/4% increments.
5668-The tax may not be imposed on tangible personal property taxed
5669-at the 1% rate under the Retailers' Occupation Tax Act (or at
5670-the 0% rate imposed under this amendatory Act of the 102nd
5671-General Assembly). Beginning December 1, 2019, this tax is not
5672-imposed on sales of aviation fuel unless the tax revenue is
5673-expended for airport-related purposes. If a municipality does
5674-not have an airport-related purpose to which it dedicates
5675-aviation fuel tax revenue, then aviation fuel is excluded from
5676-the tax. Each municipality must comply with the certification
5677-requirements for airport-related purposes under Section 2-22
5678-
5679-
5680-of the Retailers' Occupation Tax Act. For purposes of this
5681-Section, "airport-related purposes" has the meaning ascribed
5682-in Section 6z-20.2 of the State Finance Act. This exclusion
5683-for aviation fuel only applies for so long as the revenue use
5684-requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
5685-binding on the municipality. The tax imposed by a municipality
5686-pursuant to this Section and all civil penalties that may be
5687-assessed as an incident thereof shall be collected and
5688-enforced by the State Department of Revenue. The certificate
5689-of registration which is issued by the Department to a
5690-retailer under the Retailers' Occupation Tax Act shall permit
5691-such retailer to engage in a business which is taxable under
5692-any ordinance or resolution enacted pursuant to this Section
5693-without registering separately with the Department under such
5694-ordinance or resolution or under this Section. The Department
5695-shall have full power to administer and enforce this Section;
5696-to collect all taxes and penalties due hereunder; to dispose
5697-of taxes and penalties so collected in the manner hereinafter
5698-provided, and to determine all rights to credit memoranda,
5699-arising on account of the erroneous payment of tax or penalty
5700-hereunder. In the administration of, and compliance with, this
5701-Section, the Department and persons who are subject to this
5702-Section shall have the same rights, remedies, privileges,
5703-immunities, powers and duties, and be subject to the same
5704-conditions, restrictions, limitations, penalties and
5705-definitions of terms, and employ the same modes of procedure,
5706-
5707-
5708-as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j,
5709-2 through 2-65 (in respect to all provisions therein other
5710-than the State rate of tax), 2c, 3 (except as to the
5711-disposition of taxes and penalties collected, and except that
5712-the retailer's discount is not allowed for taxes paid on
5713-aviation fuel that are subject to the revenue use requirements
5714-of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5, 5a, 5b, 5c,
5715-5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9,
5716-10, 11, 12 and 13 of the Retailers' Occupation Tax Act and
5717-Section 3-7 of the Uniform Penalty and Interest Act as fully as
5718-if those provisions were set forth herein.
5719-No municipality may impose a tax under this Section unless
5720-the municipality also imposes a tax at the same rate under
5721-Section 8-11-1.4 of this Code.
5722-Persons subject to any tax imposed pursuant to the
5723-authority granted in this Section may reimburse themselves for
5724-their seller's tax liability hereunder by separately stating
5725-such tax as an additional charge, which charge may be stated in
5726-combination, in a single amount, with State tax which sellers
5727-are required to collect under the Use Tax Act, pursuant to such
5728-bracket schedules as the Department may prescribe.
5729-Whenever the Department determines that a refund should be
5730-made under this Section to a claimant instead of issuing a
5731-credit memorandum, the Department shall notify the State
5732-Comptroller, who shall cause the order to be drawn for the
5733-amount specified, and to the person named, in such
5734-
5735-
5736-notification from the Department. Such refund shall be paid by
5737-the State Treasurer out of the non-home rule municipal
5738-retailers' occupation tax fund or the Local Government
5739-Aviation Trust Fund, as appropriate.
5740-Except as otherwise provided, the Department shall
5741-forthwith pay over to the State Treasurer, ex officio, as
5742-trustee, all taxes and penalties collected hereunder for
5743-deposit into the Non-Home Rule Municipal Retailers' Occupation
5744-Tax Fund. Taxes and penalties collected on aviation fuel sold
5745-on or after December 1, 2019, shall be immediately paid over by
5746-the Department to the State Treasurer, ex officio, as trustee,
5747-for deposit into the Local Government Aviation Trust Fund. The
5748-Department shall only pay moneys into the Local Government
5749-Aviation Trust Fund under this Section for so long as the
5750-revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
5751-47133 are binding on the municipality.
5752-As soon as possible after the first day of each month,
5753-beginning January 1, 2011, upon certification of the
5754-Department of Revenue, the Comptroller shall order
5755-transferred, and the Treasurer shall transfer, to the STAR
5756-Bonds Revenue Fund the local sales tax increment, as defined
5757-in the Innovation Development and Economy Act, collected under
5758-this Section during the second preceding calendar month for
5759-sales within a STAR bond district.
5760-After the monthly transfer to the STAR Bonds Revenue Fund,
5761-on or before the 25th day of each calendar month, the
5762-
5763-
5764-Department shall prepare and certify to the Comptroller the
5765-disbursement of stated sums of money to named municipalities,
5766-the municipalities to be those from which retailers have paid
5767-taxes or penalties hereunder to the Department during the
5768-second preceding calendar month. The amount to be paid to each
5769-municipality shall be the amount (not including credit
5770-memoranda and not including taxes and penalties collected on
5771-aviation fuel sold on or after December 1, 2019) collected
5772-hereunder during the second preceding calendar month by the
5773-Department plus an amount the Department determines is
5774-necessary to offset any amounts which were erroneously paid to
5775-a different taxing body, and not including an amount equal to
5776-the amount of refunds made during the second preceding
5777-calendar month by the Department on behalf of such
5778-municipality, and not including any amount which the
5779-Department determines is necessary to offset any amounts which
5780-were payable to a different taxing body but were erroneously
5781-paid to the municipality, and not including any amounts that
5782-are transferred to the STAR Bonds Revenue Fund, less 1.5% of
5783-the remainder, which the Department shall transfer into the
5784-Tax Compliance and Administration Fund. The Department, at the
5785-time of each monthly disbursement to the municipalities, shall
5786-prepare and certify to the State Comptroller the amount to be
5787-transferred into the Tax Compliance and Administration Fund
5788-under this Section. Within 10 days after receipt, by the
5789-Comptroller, of the disbursement certification to the
5790-
5791-
5792-municipalities and the Tax Compliance and Administration Fund
5793-provided for in this Section to be given to the Comptroller by
5794-the Department, the Comptroller shall cause the orders to be
5795-drawn for the respective amounts in accordance with the
5796-directions contained in such certification.
5797-For the purpose of determining the local governmental unit
5798-whose tax is applicable, a retail sale, by a producer of coal
5799-or other mineral mined in Illinois, is a sale at retail at the
5800-place where the coal or other mineral mined in Illinois is
5801-extracted from the earth. This paragraph does not apply to
5802-coal or other mineral when it is delivered or shipped by the
5803-seller to the purchaser at a point outside Illinois so that the
5804-sale is exempt under the Federal Constitution as a sale in
5805-interstate or foreign commerce.
5806-Nothing in this Section shall be construed to authorize a
5807-municipality to impose a tax upon the privilege of engaging in
5808-any business which under the constitution of the United States
5809-may not be made the subject of taxation by this State.
5810-When certifying the amount of a monthly disbursement to a
5811-municipality under this Section, the Department shall increase
5812-or decrease such amount by an amount necessary to offset any
5813-misallocation of previous disbursements. The offset amount
5814-shall be the amount erroneously disbursed within the previous
5815-6 months from the time a misallocation is discovered.
5816-The Department of Revenue shall implement Public Act
5817-91-649 so as to collect the tax on and after January 1, 2002.
5818-
5819-
5820-As used in this Section, "municipal" and "municipality"
5821-mean a city, village, or incorporated town, including an
5822-incorporated town which has superseded a civil township.
5823-This Section shall be known and may be cited as the
5824-Non-Home Rule Municipal Retailers' Occupation Tax Act.
5825-(Source: P.A. 101-10, eff. 6-5-19; 101-47, eff. 1-1-20;
5826-101-81, eff. 7-12-19; 101-604, eff. 12-13-19; 102-700, eff.
5827-4-19-22.)
5828-(Text of Section after amendment by P.A. 103-592)
5829-Sec. 8-11-1.3. Non-Home Rule Municipal Retailers'
5830-Occupation Tax Act. The corporate authorities of a non-home
5831-rule municipality may impose, by ordinance or resolution
5832-adopted in the manner described in Section 8-11-1.1, a tax
5833-upon all persons engaged in the business of selling tangible
5834-personal property, other than on an item of tangible personal
5835-property which is titled and registered by an agency of this
5836-State's Government, at retail in the municipality. If imposed,
5837-the tax shall be imposed on the gross receipts from such sales
5838-made in the course of such business. The proceeds of the tax
5839-may be used for expenditure on public infrastructure or for
5840-property tax relief or both, as defined in Section 8-11-1.2 if
5841-approved by referendum as provided in Section 8-11-1.1, of the
5842-gross receipts from such sales made in the course of such
5843-business. If the tax is approved by referendum on or after July
5844-14, 2010 (the effective date of Public Act 96-1057) and before
5845-
5846-
5847-August 5, 2024 (the effective date of Public Act 103-781), the
5848-corporate authorities of the a non-home rule municipality may,
5849-until January 1, 2031 July 1, 2030, use the proceeds of the tax
5850-for expenditure on municipal operations, in addition to or in
5851-lieu of any expenditure on public infrastructure or for
5852-property tax relief. If the tax is approved by an ordinance or
5853-resolution adopted on or after August 5, 2024 (the effective
5854-date of Public Act 103-781), the corporate authorities of the
5855-non-home rule municipality may, until January 1, 2031, use the
5856-proceeds of the tax for expenditure on municipal operations,
5857-in addition to or in lieu of any expenditure on public
5858-infrastructure or for property tax relief. The tax imposed may
5859-not be more than 1% and may be imposed only in 1/4% increments.
5860-The tax may not be imposed on tangible personal property taxed
5861-at the 1% rate under the Retailers' Occupation Tax Act (or at
5862-the 0% rate imposed under this amendatory Act of the 102nd
5863-General Assembly). Beginning December 1, 2019, this tax is not
5864-imposed on sales of aviation fuel unless the tax revenue is
5865-expended for airport-related purposes. If a municipality does
5866-not have an airport-related purpose to which it dedicates
5867-aviation fuel tax revenue, then aviation fuel is excluded from
5868-the tax. Each municipality must comply with the certification
5869-requirements for airport-related purposes under Section 2-22
5870-of the Retailers' Occupation Tax Act. For purposes of this
5871-Section, "airport-related purposes" has the meaning ascribed
5872-in Section 6z-20.2 of the State Finance Act. This exclusion
5873-
5874-
5875-for aviation fuel only applies for so long as the revenue use
5876-requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
5877-binding on the municipality. The tax imposed by a municipality
5878-pursuant to this Section and all civil penalties that may be
5879-assessed as an incident thereof shall be collected and
5880-enforced by the State Department of Revenue. The certificate
5881-of registration which is issued by the Department to a
5882-retailer under the Retailers' Occupation Tax Act shall permit
5883-such retailer to engage in a business which is taxable under
5884-any ordinance or resolution enacted pursuant to this Section
5885-without registering separately with the Department under such
5886-ordinance or resolution or under this Section. The Department
5887-shall have full power to administer and enforce this Section;
5888-to collect all taxes and penalties due hereunder; to dispose
5889-of taxes and penalties so collected in the manner hereinafter
5890-provided, and to determine all rights to credit memoranda,
5891-arising on account of the erroneous payment of tax or penalty
5892-hereunder. In the administration of, and compliance with, this
5893-Section, the Department and persons who are subject to this
5894-Section shall have the same rights, remedies, privileges,
5895-immunities, powers and duties, and be subject to the same
5896-conditions, restrictions, limitations, penalties and
5897-definitions of terms, and employ the same modes of procedure,
5898-as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j,
5899-2 through 2-65 (in respect to all provisions therein other
5900-than the State rate of tax), 2c, 3 (except as to the
5901-
5902-
5903-disposition of taxes and penalties collected, and except that
5904-the retailer's discount is not allowed for taxes paid on
5905-aviation fuel that are subject to the revenue use requirements
5906-of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5, 5a, 5b, 5c,
5907-5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9,
5908-10, 11, 12 and 13 of the Retailers' Occupation Tax Act and
5909-Section 3-7 of the Uniform Penalty and Interest Act as fully as
5910-if those provisions were set forth herein.
5911-No municipality may impose a tax under this Section unless
5912-the municipality also imposes a tax at the same rate under
5913-Section 8-11-1.4 of this Code.
5914-If, on January 1, 2025, a unit of local government has in
5915-effect a tax under this Section, or if, after January 1, 2025,
5916-a unit of local government imposes a tax under this Section,
5917-then that tax applies to leases of tangible personal property
5918-in effect, entered into, or renewed on or after that date in
5919-the same manner as the tax under this Section and in accordance
5920-with the changes made by this amendatory Act of the 103rd
5921-General Assembly.
5922-Persons subject to any tax imposed pursuant to the
5923-authority granted in this Section may reimburse themselves for
5924-their seller's tax liability hereunder by separately stating
5925-such tax as an additional charge, which charge may be stated in
5926-combination, in a single amount, with State tax which sellers
5927-are required to collect under the Use Tax Act, pursuant to such
5928-bracket schedules as the Department may prescribe.
5929-
5930-
5931-Whenever the Department determines that a refund should be
5932-made under this Section to a claimant instead of issuing a
5933-credit memorandum, the Department shall notify the State
5934-Comptroller, who shall cause the order to be drawn for the
5935-amount specified, and to the person named, in such
5936-notification from the Department. Such refund shall be paid by
5937-the State Treasurer out of the non-home rule municipal
5938-retailers' occupation tax fund or the Local Government
5939-Aviation Trust Fund, as appropriate.
5940-Except as otherwise provided, the Department shall
5941-forthwith pay over to the State Treasurer, ex officio, as
5942-trustee, all taxes and penalties collected hereunder for
5943-deposit into the Non-Home Rule Municipal Retailers' Occupation
5944-Tax Fund. Taxes and penalties collected on aviation fuel sold
5945-on or after December 1, 2019, shall be immediately paid over by
5946-the Department to the State Treasurer, ex officio, as trustee,
5947-for deposit into the Local Government Aviation Trust Fund. The
5948-Department shall only pay moneys into the Local Government
5949-Aviation Trust Fund under this Section for so long as the
5950-revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
5951-47133 are binding on the municipality.
5952-As soon as possible after the first day of each month,
5953-beginning January 1, 2011, upon certification of the
5954-Department of Revenue, the Comptroller shall order
5955-transferred, and the Treasurer shall transfer, to the STAR
5956-Bonds Revenue Fund the local sales tax increment, as defined
5957-
5958-
5959-in the Innovation Development and Economy Act, collected under
5960-this Section during the second preceding calendar month for
5961-sales within a STAR bond district.
5962-After the monthly transfer to the STAR Bonds Revenue Fund,
5963-on or before the 25th day of each calendar month, the
5964-Department shall prepare and certify to the Comptroller the
5965-disbursement of stated sums of money to named municipalities,
5966-the municipalities to be those from which retailers have paid
5967-taxes or penalties hereunder to the Department during the
5968-second preceding calendar month. The amount to be paid to each
5969-municipality shall be the amount (not including credit
5970-memoranda and not including taxes and penalties collected on
5971-aviation fuel sold on or after December 1, 2019) collected
5972-hereunder during the second preceding calendar month by the
5973-Department plus an amount the Department determines is
5974-necessary to offset any amounts which were erroneously paid to
5975-a different taxing body, and not including an amount equal to
5976-the amount of refunds made during the second preceding
5977-calendar month by the Department on behalf of such
5978-municipality, and not including any amount which the
5979-Department determines is necessary to offset any amounts which
5980-were payable to a different taxing body but were erroneously
5981-paid to the municipality, and not including any amounts that
5982-are transferred to the STAR Bonds Revenue Fund, less 1.5% of
5983-the remainder, which the Department shall transfer into the
5984-Tax Compliance and Administration Fund. The Department, at the
5985-
5986-
5987-time of each monthly disbursement to the municipalities, shall
5988-prepare and certify to the State Comptroller the amount to be
5989-transferred into the Tax Compliance and Administration Fund
5990-under this Section. Within 10 days after receipt, by the
5991-Comptroller, of the disbursement certification to the
5992-municipalities and the Tax Compliance and Administration Fund
5993-provided for in this Section to be given to the Comptroller by
5994-the Department, the Comptroller shall cause the orders to be
5995-drawn for the respective amounts in accordance with the
5996-directions contained in such certification.
5997-For the purpose of determining the local governmental unit
5998-whose tax is applicable, a retail sale, by a producer of coal
5999-or other mineral mined in Illinois, is a sale at retail at the
6000-place where the coal or other mineral mined in Illinois is
6001-extracted from the earth. This paragraph does not apply to
6002-coal or other mineral when it is delivered or shipped by the
6003-seller to the purchaser at a point outside Illinois so that the
6004-sale is exempt under the Federal Constitution as a sale in
6005-interstate or foreign commerce.
6006-Nothing in this Section shall be construed to authorize a
6007-municipality to impose a tax upon the privilege of engaging in
6008-any business which under the constitution of the United States
6009-may not be made the subject of taxation by this State.
6010-When certifying the amount of a monthly disbursement to a
6011-municipality under this Section, the Department shall increase
6012-or decrease such amount by an amount necessary to offset any
6013-
6014-
6015-misallocation of previous disbursements. The offset amount
6016-shall be the amount erroneously disbursed within the previous
6017-6 months from the time a misallocation is discovered.
6018-The Department of Revenue shall implement Public Act
6019-91-649 so as to collect the tax on and after January 1, 2002.
6020-As used in this Section, "municipal" and "municipality"
6021-mean a city, village, or incorporated town, including an
6022-incorporated town which has superseded a civil township.
6023-This Section shall be known and may be cited as the
6024-Non-Home Rule Municipal Retailers' Occupation Tax Act.
6025-(Source: P.A. 102-700, eff. 4-19-22; 103-592, eff. 1-1-25.)
6026-(65 ILCS 5/8-11-1.4) (from Ch. 24, par. 8-11-1.4)
6027-(Text of Section before amendment by P.A. 103-592)
6028-Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation
6029-Tax Act. The corporate authorities of a non-home rule
6030-municipality may impose, by ordinance or resolution adopted in
6031-the manner described in Section 8-11-1.1, a tax upon all
6032-persons engaged, in the such municipality, in the business of
6033-making sales of service. If imposed, the tax shall be imposed
6034-on the selling price of all tangible personal property
6035-transferred by such servicemen, either in the form of tangible
6036-personal property or in the form of real estate, as an incident
6037-to a sale of service. The proceeds of the tax may be used for
6038-expenditure on public infrastructure or for property tax
6039-relief or both, as defined in Section 8-11-1.2 if approved by
6040-
6041-
6042-referendum as provided in Section 8-11-1.1, of the selling
6043-price of all tangible personal property transferred by such
6044-servicemen either in the form of tangible personal property or
6045-in the form of real estate as an incident to a sale of service.
6046-If the tax is approved by referendum on or after July 14, 2010
6047-(the effective date of Public Act 96-1057) and before August
6048-5, 2024 (the effective date of Public Act 103-781), the
6049-corporate authorities of the a non-home rule municipality may,
6050-until January 1, 2031 December 31, 2030, use the proceeds of
6051-the tax for expenditure on municipal operations, in addition
6052-to or in lieu of any expenditure on public infrastructure or
6053-for property tax relief. If the tax is approved by an ordinance
6054-or resolution adopted on or after August 5, 2024 (the
6055-effective date of Public Act 103-781), the corporate
6056-authorities of the non-home rule municipality may, until
6057-January 1, 2031, use the proceeds of the tax for expenditure on
6058-municipal operations, in addition to or in lieu of any
6059-expenditure on public infrastructure or for property tax
6060-relief. The tax imposed may not be more than 1% and may be
6061-imposed only in 1/4% increments. The tax may not be imposed on
6062-tangible personal property taxed at the 1% rate under the
6063-Service Occupation Tax Act (or at the 0% rate imposed under
6064-this amendatory Act of the 102nd General Assembly). Beginning
6065-December 1, 2019, this tax is not imposed on sales of aviation
6066-fuel unless the tax revenue is expended for airport-related
6067-purposes. If a municipality does not have an airport-related
6068-
6069-
6070-purpose to which it dedicates aviation fuel tax revenue, then
6071-aviation fuel is excluded from the tax. Each municipality must
6072-comply with the certification requirements for airport-related
6073-purposes under Section 2-22 of the Retailers' Occupation Tax
6074-Act. For purposes of this Section, "airport-related purposes"
6075-has the meaning ascribed in Section 6z-20.2 of the State
6076-Finance Act. This exclusion for aviation fuel only applies for
6077-so long as the revenue use requirements of 49 U.S.C. 47107(b)
6078-and 49 U.S.C. 47133 are binding on the municipality. The tax
6079-imposed by a municipality pursuant to this Section and all
6080-civil penalties that may be assessed as an incident thereof
6081-shall be collected and enforced by the State Department of
6082-Revenue. The certificate of registration which is issued by
6083-the Department to a retailer under the Retailers' Occupation
6084-Tax Act or under the Service Occupation Tax Act shall permit
6085-such registrant to engage in a business which is taxable under
6086-any ordinance or resolution enacted pursuant to this Section
6087-without registering separately with the Department under such
6088-ordinance or resolution or under this Section. The Department
6089-shall have full power to administer and enforce this Section;
6090-to collect all taxes and penalties due hereunder; to dispose
6091-of taxes and penalties so collected in the manner hereinafter
6092-provided, and to determine all rights to credit memoranda
6093-arising on account of the erroneous payment of tax or penalty
6094-hereunder. In the administration of, and compliance with, this
6095-Section the Department and persons who are subject to this
6096-
6097-
6098-Section shall have the same rights, remedies, privileges,
6099-immunities, powers and duties, and be subject to the same
6100-conditions, restrictions, limitations, penalties and
6101-definitions of terms, and employ the same modes of procedure,
6102-as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
6103-respect to all provisions therein other than the State rate of
6104-tax), 4 (except that the reference to the State shall be to the
6105-taxing municipality), 5, 7, 8 (except that the jurisdiction to
6106-which the tax shall be a debt to the extent indicated in that
6107-Section 8 shall be the taxing municipality), 9 (except as to
6108-the disposition of taxes and penalties collected, and except
6109-that the returned merchandise credit for this municipal tax
6110-may not be taken against any State tax, and except that the
6111-retailer's discount is not allowed for taxes paid on aviation
6112-fuel that are subject to the revenue use requirements of 49
6113-U.S.C. 47107(b) and 49 U.S.C. 47133), 10, 11, 12 (except the
6114-reference therein to Section 2b of the Retailers' Occupation
6115-Tax Act), 13 (except that any reference to the State shall mean
6116-the taxing municipality), the first paragraph of Section 15,
6117-16, 17, 18, 19 and 20 of the Service Occupation Tax Act and
6118-Section 3-7 of the Uniform Penalty and Interest Act, as fully
6119-as if those provisions were set forth herein.
6120-No municipality may impose a tax under this Section unless
6121-the municipality also imposes a tax at the same rate under
6122-Section 8-11-1.3 of this Code.
6123-Persons subject to any tax imposed pursuant to the
6124-
6125-
6126-authority granted in this Section may reimburse themselves for
6127-their serviceman's tax liability hereunder by separately
6128-stating such tax as an additional charge, which charge may be
6129-stated in combination, in a single amount, with State tax
6130-which servicemen are authorized to collect under the Service
6131-Use Tax Act, pursuant to such bracket schedules as the
6132-Department may prescribe.
6133-Whenever the Department determines that a refund should be
6134-made under this Section to a claimant instead of issuing
6135-credit memorandum, the Department shall notify the State
6136-Comptroller, who shall cause the order to be drawn for the
6137-amount specified, and to the person named, in such
6138-notification from the Department. Such refund shall be paid by
6139-the State Treasurer out of the municipal retailers' occupation
6140-tax fund or the Local Government Aviation Trust Fund, as
6141-appropriate.
6142-Except as otherwise provided in this paragraph, the
6143-Department shall forthwith pay over to the State Treasurer, ex
6144-officio, as trustee, all taxes and penalties collected
6145-hereunder for deposit into the municipal retailers' occupation
6146-tax fund. Taxes and penalties collected on aviation fuel sold
6147-on or after December 1, 2019, shall be immediately paid over by
6148-the Department to the State Treasurer, ex officio, as trustee,
6149-for deposit into the Local Government Aviation Trust Fund. The
6150-Department shall only pay moneys into the Local Government
6151-Aviation Trust Fund under this Section for so long as the
6152-
6153-
6154-revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
6155-47133 are binding on the municipality.
6156-As soon as possible after the first day of each month,
6157-beginning January 1, 2011, upon certification of the
6158-Department of Revenue, the Comptroller shall order
6159-transferred, and the Treasurer shall transfer, to the STAR
6160-Bonds Revenue Fund the local sales tax increment, as defined
6161-in the Innovation Development and Economy Act, collected under
6162-this Section during the second preceding calendar month for
6163-sales within a STAR bond district.
6164-After the monthly transfer to the STAR Bonds Revenue Fund,
6165-on or before the 25th day of each calendar month, the
6166-Department shall prepare and certify to the Comptroller the
6167-disbursement of stated sums of money to named municipalities,
6168-the municipalities to be those from which suppliers and
6169-servicemen have paid taxes or penalties hereunder to the
6170-Department during the second preceding calendar month. The
6171-amount to be paid to each municipality shall be the amount (not
6172-including credit memoranda and not including taxes and
6173-penalties collected on aviation fuel sold on or after December
6174-1, 2019) collected hereunder during the second preceding
6175-calendar month by the Department, and not including an amount
6176-equal to the amount of refunds made during the second
6177-preceding calendar month by the Department on behalf of such
6178-municipality, and not including any amounts that are
6179-transferred to the STAR Bonds Revenue Fund, less 1.5% of the
6180-
6181-
6182-remainder, which the Department shall transfer into the Tax
6183-Compliance and Administration Fund. The Department, at the
6184-time of each monthly disbursement to the municipalities, shall
6185-prepare and certify to the State Comptroller the amount to be
6186-transferred into the Tax Compliance and Administration Fund
6187-under this Section. Within 10 days after receipt, by the
6188-Comptroller, of the disbursement certification to the
6189-municipalities, the General Revenue Fund, and the Tax
6190-Compliance and Administration Fund provided for in this
6191-Section to be given to the Comptroller by the Department, the
6192-Comptroller shall cause the orders to be drawn for the
6193-respective amounts in accordance with the directions contained
6194-in such certification.
6195-The Department of Revenue shall implement Public Act
6196-91-649 so as to collect the tax on and after January 1, 2002.
6197-Nothing in this Section shall be construed to authorize a
6198-municipality to impose a tax upon the privilege of engaging in
6199-any business which under the constitution of the United States
6200-may not be made the subject of taxation by this State.
6201-As used in this Section, "municipal" or "municipality"
6202-means or refers to a city, village or incorporated town,
6203-including an incorporated town which has superseded a civil
6204-township.
6205-This Section shall be known and may be cited as the
6206-"Non-Home Rule Municipal Service Occupation Tax Act".
6207-(Source: P.A. 102-700, eff. 4-19-22; 103-9, eff. 6-7-23.)
6208-
6209-
6210-(Text of Section after amendment by P.A. 103-592)
6211-Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation
6212-Tax Act. The corporate authorities of a non-home rule
6213-municipality may impose, by ordinance or resolution adopted in
6214-the manner described in Section 8-11-1.1, a tax upon all
6215-persons engaged, in the such municipality, in the business of
6216-making sales of service. If imposed, the tax shall be imposed
6217-on the selling price of all tangible personal property
6218-transferred by such servicemen, either in the form of tangible
6219-personal property or in the form of real estate, as an incident
6220-to a sale of service. The proceeds of the tax may be used for
6221-expenditure on public infrastructure or for property tax
6222-relief or both, as defined in Section 8-11-1.2 if approved by
6223-referendum as provided in Section 8-11-1.1, of the selling
6224-price of all tangible personal property transferred by such
6225-servicemen either in the form of tangible personal property or
6226-in the form of real estate as an incident to a sale of service.
6227-If the tax is approved by referendum on or after July 14, 2010
6228-(the effective date of Public Act 96-1057) and before August
6229-5, 2024 (the effective date of Public Act 103-781), the
6230-corporate authorities of a non-home rule municipality may,
6231-until January 1, 2031 December 31, 2030, use the proceeds of
6232-the tax for expenditure on municipal operations, in addition
6233-to or in lieu of any expenditure on public infrastructure or
6234-for property tax relief. If the tax is approved by an ordinance
6235-
6236-
6237-or resolution adopted on or after August 5, 2024 (the
6238-effective date of Public Act 103-781), the corporate
6239-authorities of the non-home rule municipality may, until
6240-January 1, 2031, use the proceeds of the tax for expenditure on
6241-municipal operations, in addition to or in lieu of any
6242-expenditure on public infrastructure or for property tax
6243-relief. The tax imposed may not be more than 1% and may be
6244-imposed only in 1/4% increments. The tax may not be imposed on
6245-tangible personal property taxed at the 1% rate under the
6246-Service Occupation Tax Act (or at the 0% rate imposed under
6247-this amendatory Act of the 102nd General Assembly). Beginning
6248-December 1, 2019, this tax is not imposed on sales of aviation
6249-fuel unless the tax revenue is expended for airport-related
6250-purposes. If a municipality does not have an airport-related
6251-purpose to which it dedicates aviation fuel tax revenue, then
6252-aviation fuel is excluded from the tax. Each municipality must
6253-comply with the certification requirements for airport-related
6254-purposes under Section 2-22 of the Retailers' Occupation Tax
6255-Act. For purposes of this Section, "airport-related purposes"
6256-has the meaning ascribed in Section 6z-20.2 of the State
6257-Finance Act. This exclusion for aviation fuel only applies for
6258-so long as the revenue use requirements of 49 U.S.C. 47107(b)
6259-and 49 U.S.C. 47133 are binding on the municipality. The tax
6260-imposed by a municipality pursuant to this Section and all
6261-civil penalties that may be assessed as an incident thereof
6262-shall be collected and enforced by the State Department of
6263-
6264-
6265-Revenue. The certificate of registration which is issued by
6266-the Department to a retailer under the Retailers' Occupation
6267-Tax Act or under the Service Occupation Tax Act shall permit
6268-such registrant to engage in a business which is taxable under
6269-any ordinance or resolution enacted pursuant to this Section
6270-without registering separately with the Department under such
6271-ordinance or resolution or under this Section. The Department
6272-shall have full power to administer and enforce this Section;
6273-to collect all taxes and penalties due hereunder; to dispose
6274-of taxes and penalties so collected in the manner hereinafter
6275-provided, and to determine all rights to credit memoranda
6276-arising on account of the erroneous payment of tax or penalty
6277-hereunder. In the administration of, and compliance with, this
6278-Section the Department and persons who are subject to this
6279-Section shall have the same rights, remedies, privileges,
6280-immunities, powers and duties, and be subject to the same
6281-conditions, restrictions, limitations, penalties and
6282-definitions of terms, and employ the same modes of procedure,
6283-as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
6284-respect to all provisions therein other than the State rate of
6285-tax), 4 (except that the reference to the State shall be to the
6286-taxing municipality), 5, 7, 8 (except that the jurisdiction to
6287-which the tax shall be a debt to the extent indicated in that
6288-Section 8 shall be the taxing municipality), 9 (except as to
6289-the disposition of taxes and penalties collected, and except
6290-that the returned merchandise credit for this municipal tax
6291-
6292-
6293-may not be taken against any State tax, and except that the
6294-retailer's discount is not allowed for taxes paid on aviation
6295-fuel that are subject to the revenue use requirements of 49
6296-U.S.C. 47107(b) and 49 U.S.C. 47133), 10, 11, 12 (except the
6297-reference therein to Section 2b of the Retailers' Occupation
6298-Tax Act), 13 (except that any reference to the State shall mean
6299-the taxing municipality), the first paragraph of Section 15,
6300-16, 17, 18, 19 and 20 of the Service Occupation Tax Act and
6301-Section 3-7 of the Uniform Penalty and Interest Act, as fully
6302-as if those provisions were set forth herein.
6303-No municipality may impose a tax under this Section unless
6304-the municipality also imposes a tax at the same rate under
6305-Section 8-11-1.3 of this Code.
6306-If, on January 1, 2025, a unit of local government has in
6307-effect a tax under this Section, or if, after January 1, 2025,
6308-a unit of local government imposes a tax under this Section,
6309-then that tax applies to leases of tangible personal property
6310-in effect, entered into, or renewed on or after that date in
6311-the same manner as the tax under this Section and in accordance
6312-with the changes made by this amendatory Act of the 103rd
6313-General Assembly.
6314-Persons subject to any tax imposed pursuant to the
6315-authority granted in this Section may reimburse themselves for
6316-their serviceman's tax liability hereunder by separately
6317-stating such tax as an additional charge, which charge may be
6318-stated in combination, in a single amount, with State tax
6319-
6320-
6321-which servicemen are authorized to collect under the Service
6322-Use Tax Act, pursuant to such bracket schedules as the
6323-Department may prescribe.
6324-Whenever the Department determines that a refund should be
6325-made under this Section to a claimant instead of issuing
6326-credit memorandum, the Department shall notify the State
6327-Comptroller, who shall cause the order to be drawn for the
6328-amount specified, and to the person named, in such
6329-notification from the Department. Such refund shall be paid by
6330-the State Treasurer out of the municipal retailers' occupation
6331-tax fund or the Local Government Aviation Trust Fund, as
6332-appropriate.
6333-Except as otherwise provided in this paragraph, the
6334-Department shall forthwith pay over to the State Treasurer, ex
6335-officio, as trustee, all taxes and penalties collected
6336-hereunder for deposit into the municipal retailers' occupation
6337-tax fund. Taxes and penalties collected on aviation fuel sold
6338-on or after December 1, 2019, shall be immediately paid over by
6339-the Department to the State Treasurer, ex officio, as trustee,
6340-for deposit into the Local Government Aviation Trust Fund. The
6341-Department shall only pay moneys into the Local Government
6342-Aviation Trust Fund under this Section for so long as the
6343-revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
6344-47133 are binding on the municipality.
6345-As soon as possible after the first day of each month,
6346-beginning January 1, 2011, upon certification of the
6347-
6348-
6349-Department of Revenue, the Comptroller shall order
6350-transferred, and the Treasurer shall transfer, to the STAR
6351-Bonds Revenue Fund the local sales tax increment, as defined
6352-in the Innovation Development and Economy Act, collected under
6353-this Section during the second preceding calendar month for
6354-sales within a STAR bond district.
6355-After the monthly transfer to the STAR Bonds Revenue Fund,
6356-on or before the 25th day of each calendar month, the
6357-Department shall prepare and certify to the Comptroller the
6358-disbursement of stated sums of money to named municipalities,
6359-the municipalities to be those from which suppliers and
6360-servicemen have paid taxes or penalties hereunder to the
6361-Department during the second preceding calendar month. The
6362-amount to be paid to each municipality shall be the amount (not
6363-including credit memoranda and not including taxes and
6364-penalties collected on aviation fuel sold on or after December
6365-1, 2019) collected hereunder during the second preceding
6366-calendar month by the Department, and not including an amount
6367-equal to the amount of refunds made during the second
6368-preceding calendar month by the Department on behalf of such
6369-municipality, and not including any amounts that are
6370-transferred to the STAR Bonds Revenue Fund, less 1.5% of the
6371-remainder, which the Department shall transfer into the Tax
6372-Compliance and Administration Fund. The Department, at the
6373-time of each monthly disbursement to the municipalities, shall
6374-prepare and certify to the State Comptroller the amount to be
6375-
6376-
6377-transferred into the Tax Compliance and Administration Fund
6378-under this Section. Within 10 days after receipt, by the
6379-Comptroller, of the disbursement certification to the
6380-municipalities, the General Revenue Fund, and the Tax
6381-Compliance and Administration Fund provided for in this
6382-Section to be given to the Comptroller by the Department, the
6383-Comptroller shall cause the orders to be drawn for the
6384-respective amounts in accordance with the directions contained
6385-in such certification.
6386-The Department of Revenue shall implement Public Act
6387-91-649 so as to collect the tax on and after January 1, 2002.
6388-Nothing in this Section shall be construed to authorize a
6389-municipality to impose a tax upon the privilege of engaging in
6390-any business which under the constitution of the United States
6391-may not be made the subject of taxation by this State.
6392-As used in this Section, "municipal" or "municipality"
6393-means or refers to a city, village or incorporated town,
6394-including an incorporated town which has superseded a civil
6395-township.
6396-This Section shall be known and may be cited as the
6397-"Non-Home Rule Municipal Service Occupation Tax Act".
6398-(Source: P.A. 102-700, eff. 4-19-22; 103-9, eff. 6-7-23;
6399-103-592, eff. 1-1-25.)
6400-(65 ILCS 5/8-11-1.5) (from Ch. 24, par. 8-11-1.5)
6401-Sec. 8-11-1.5. Non-Home Rule Municipal Use Tax Act. The
6402-
6403-
6404-corporate authorities of a non-home rule municipality may
6405-impose, by ordinance or resolution adopted in the manner
6406-described in Section 8-11-1.1, a tax upon the privilege of
6407-using, in such municipality, any item of tangible personal
6408-property which is purchased at retail from a retailer, and
6409-which is titled or registered with an agency of this State's
6410-government. If imposed, the tax shall be , based on the selling
6411-price of such tangible personal property, as "selling price"
6412-is defined in the Use Tax Act. The proceeds of the tax may be
6413-used , for expenditure on public infrastructure or for
6414-property tax relief or both as defined in Section 8-11-1.2, if
6415-approved by referendum as provided in Section 8-11-1.1. If the
6416-tax is approved by referendum on or after July 14, 2010 (the
6417-effective date of Public Act 96-1057) and before August 5,
6418-2024 (the effective date of Public Act 103-781) this
6419-amendatory Act of the 96th General Assembly, the corporate
6420-authorities of a non-home rule municipality may, until January
6421-1, 2031 December 31, 2030, use the proceeds of the tax for
6422-expenditure on municipal operations, in addition to or in lieu
6423-of any expenditure on public infrastructure or for property
6424-tax relief. If the tax is imposed by ordinance or resolution on
6425-or after August 5, 2024 (the effective date of Public Act
6426-103-781), the corporate authorities of the non-home rule
6427-municipality may, until January 1, 2031, use the proceeds of
6428-the tax for expenditure on municipal operations in addition to
6429-or in lieu of any expenditure on public infrastructure or for
6430-
6431-
6432-property tax relief. The tax imposed may not be more than 1%
6433-and may be imposed only in 1/4% increments. Such tax shall be
6434-collected from persons whose Illinois address for title or
6435-registration purposes is given as being in such municipality.
6436-Such tax shall be collected by the municipality imposing such
6437-tax. A non-home rule municipality may not impose and collect
6438-the tax prior to January 1, 2002.
6439-This Section shall be known and may be cited as the
6440-"Non-Home Rule Municipal Use Tax Act".
6441-(Source: P.A. 103-9, eff. 6-7-23.)
6442-Section 95. No acceleration or delay. Where this Act makes
6443-changes in a statute that is represented in this Act by text
6444-that is not yet or no longer in effect (for example, a Section
6445-represented by multiple versions), the use of that text does
6446-not accelerate or delay the taking effect of (i) the changes
6447-made by this Act or (ii) provisions derived from any other
6448-Public Act.
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34+1 taxpayer with respect to each qualified returning citizen may
35+2 not exceed $7,500. For taxable years ending on or after
36+3 December 31, 2025, the total amount in credit that may be
37+4 awarded under this Section may not exceed $1,000,000 per
38+5 taxable year. For taxable years ending before December 31,
39+6 2023, for partners, shareholders of Subchapter S corporations,
40+7 and owners of limited liability companies, if the liability
41+8 company is treated as a partnership for purposes of federal
42+9 and State income taxation, there shall be allowed a credit
43+10 under this Section to be determined in accordance with the
44+11 determination of income and distributive share of income under
45+12 Sections 702 and 704 and Subchapter S of the Internal Revenue
46+13 Code. For taxable years ending on or after December 31, 2023,
47+14 partners and shareholders of subchapter S corporations are
48+15 entitled to a credit under this Section as provided in Section
49+16 251.
50+17 (b) For purposes of this Section, "qualified wages":
51+18 (1) includes only wages that are subject to federal
52+19 unemployment tax under Section 3306 of the Internal
53+20 Revenue Code, without regard to any dollar limitation
54+21 contained in that Section;
55+22 (2) does not include any amounts paid or incurred by
56+23 an employer for any period to any qualified returning
57+24 citizen for whom the employer receives federally funded
58+25 payments for on-the-job training of that qualified
59+26 returning citizen for that period; and
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70+1 (3) includes only wages attributable to service
71+2 rendered during the one-year period beginning with the day
72+3 the qualified returning citizen begins work for the
73+4 employer.
74+5 If the taxpayer has received any payment from a program
75+6 established under Section 482(e)(1) of the federal Social
76+7 Security Act with respect to a qualified returning citizen,
77+8 then, for purposes of calculating the credit under this
78+9 Section, the amount of the qualified wages paid to that
79+10 qualified ex-offender must be reduced by the amount of the
80+11 payment.
81+12 (c) For purposes of this Section, "qualified returning
82+13 citizen" means any person who:
83+14 (1) has been convicted of a crime in this State or of
84+15 an offense in any other jurisdiction, not including any
85+16 offense or attempted offense that would subject a person
86+17 to registration under the Sex Offender Registration Act;
87+18 (2) was sentenced to a period of incarceration in an
88+19 Illinois adult correctional center; and
89+20 (3) was hired by the taxpayer within 3 years after
90+21 being released from an Illinois adult correctional center
91+22 if the credit is claimed for a taxable year beginning
92+23 before January 1, 2025 on or before January 1, 2024, or was
93+24 hired by the taxpayer within 5 years after being released
94+25 from an Illinois adult correctional center if the credit
95+26 is claimed for a taxable year beginning on or after
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106+1 January 1, 2025.
107+2 (d) In no event shall a credit under this Section reduce
108+3 the taxpayer's liability to less than zero. If the amount of
109+4 the credit exceeds the tax liability for the year, the excess
110+5 may be carried forward and applied to the tax liability of the
111+6 5 taxable years following the excess credit year. The tax
112+7 credit shall be applied to the earliest year for which there is
113+8 a tax liability. If there are credits for more than one year
114+9 that are available to offset a liability, the earlier credit
115+10 shall be applied first.
116+11 (e) This Section is exempt from the provisions of Section
117+12 250.
118+13 (Source: P.A. 103-396, eff. 1-1-24; 103-592, eff. 6-7-24.)
119+14 Section 15. The Live Theater Production Tax Credit Act is
120+15 amended by changing Sections 10-20 and 10-30 as follows:
121+16 (35 ILCS 17/10-20)
122+17 Sec. 10-20. Tax credit award. Subject to the conditions
123+18 set forth in this Act, an applicant is entitled to a tax credit
124+19 award as approved by the Department for qualifying Illinois
125+20 labor expenditures and Illinois production spending for each
126+21 tax year in which the applicant is awarded an accredited
127+22 theater production certificate issued by the Department. The
128+23 amount of tax credits awarded pursuant to this Act shall not
129+24 exceed $2,000,000 in any State fiscal year ending on or before
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140+1 June 30, 2022. The amount of tax credits awarded pursuant to
141+2 this Act for the State fiscal year ending on June 30, 2023 or
142+3 the State fiscal year ending on June 30, 2024 shall not exceed
143+4 $4,000,000. For the State fiscal year ending on June 30, 2023
144+5 and the State fiscal year ending on June 30, 2024, no more than
145+6 $2,000,000 in credits may be awarded in either of those fiscal
146+7 years to accredited theater productions that are not
147+8 commercial Broadway touring shows, and no more than $2,000,000
148+9 in credits may be awarded in either of those fiscal years to
149+10 commercial Broadway touring shows. For State fiscal years
150+11 ending on or after June 30, 2025, the amount of tax credits
151+12 awarded under this Act shall not exceed $6,000,000, with no
152+13 more than $2,000,000 in credits awarded for long-run
153+14 productions and pre-Broadway productions, no more than
154+15 $2,000,000 in credits awarded for commercial Broadway touring
155+16 shows, and no more than $2,000,000 in credits awarded for
156+17 non-profit theater productions. In the case of credits awarded
157+18 under this Act for non-profit theater productions, no more
158+19 than $100,000 in credits may be awarded to any single
159+20 non-profit theater production.
160+21 The $2,000,000 in credits that may be awarded for
161+22 non-profit theater productions under this Act in a State
162+23 fiscal year shall be allocated as follows:
163+24 (1) no credits may be awarded for non-profit theater
164+25 productions that have an annual operating budget of less
165+26 than $25,000;
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176+1 (2) no more than $225,000 in credits may be awarded,
177+2 in the aggregate, for non-profit theater productions that
178+3 have an annual operating budget of $25,000 or more but
179+4 less than $250,000;
180+5 (3) no more than $225,000 in credits may be awarded,
181+6 in the aggregate, for non-profit theater productions that
182+7 have an annual operating budget of $250,000 or more but
183+8 less than $1,000,000;
184+9 (4) no more than $250,000 in credits may be awarded,
185+10 in the aggregate, for non-profit theater productions that
186+11 have an annual operating budget of $1,000,000 or more but
187+12 less than $2,500,000;
188+13 (5) no more than $300,000 in credits may be awarded,
189+14 in the aggregate, for non-profit theater productions that
190+15 have an annual operating budget of $2,500,000 or more but
191+16 less than $5,000,000;
192+17 (6) no more than $300,000 in credits may be awarded,
193+18 in the aggregate, for non-profit theater productions that
194+19 have an annual operating budget of $5,000,000 or more but
195+20 less than $10,000,000; and
196+21 (7) no more than $700,000 in credits may be awarded,
197+22 in the aggregate, for non-profit theater productions that
198+23 have an annual operating budget of $10,000,000 or more.
199+24 Credits shall be awarded on a first-come, first-served
200+25 basis. Notwithstanding the foregoing, if the amount of credits
201+26 applied for in any fiscal year exceeds the amount authorized
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212+1 to be awarded under this Section, the excess credit amount
213+2 shall be awarded in the next fiscal year in which credits
214+3 remain available for award and shall be treated as having been
215+4 applied for on the first day of that fiscal year.
216+5 (Source: P.A. 102-700, eff. 4-19-22; 102-1112, eff. 12-21-22;
217+6 103-592, eff. 6-7-24.)
218+7 (35 ILCS 17/10-30)
219+8 Sec. 10-30. Review of application for accredited theater
220+9 production certificate.
221+10 (a) The Department shall issue an accredited theater
222+11 production certificate to an applicant if it finds that by a
223+12 preponderance the following conditions exist:
224+13 (1) the applicant intends to make the expenditure in
225+14 the State required for certification of the accredited
226+15 theater production;
227+16 (2) the applicant's accredited theater production is
228+17 economically sound and will benefit the people of the
229+18 State of Illinois by increasing opportunities for
230+19 employment and will strengthen the economy of Illinois;
231+20 (3) the following requirements related to the
232+21 implementation of a diversity plan have been met: (i) the
233+22 applicant has filed with the Department a diversity plan
234+23 outlining specific goals for hiring Illinois labor
235+24 expenditure eligible minority persons and women, as
236+25 defined in the Business Enterprise for Minorities, Women,
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247+1 and Persons with Disabilities Act, and for using vendors
248+2 receiving certification under the Business Enterprise for
249+3 Minorities, Women, and Persons with Disabilities Act; (ii)
250+4 the Department has approved the plan as meeting the
251+5 requirements established by the Department and verified
252+6 that the applicant has met or made good faith efforts in
253+7 achieving those goals; and (iii) the Department has
254+8 adopted any rules that are necessary to ensure compliance
255+9 with the provisions set forth in this paragraph and
256+10 necessary to require that the applicant's plan reflects
257+11 the diversity of the population of this State;
258+12 (4) the applicant's accredited theater production
259+13 application indicates whether the applicant intends to
260+14 participate in training, education, and recruitment
261+15 programs that are organized in cooperation with Illinois
262+16 colleges and universities, labor organizations, and the
263+17 holders of accredited theater production certificates and
264+18 are designed to promote and encourage the training and
265+19 hiring of Illinois residents who represent the diversity
266+20 of Illinois;
267+21 (5) except for qualifying commercial Broadway touring
268+22 shows and non-profit theater productions qualifying in the
269+23 State fiscal year ending June 30, 2023, if not for the tax
270+24 credit award, the applicant's accredited theater
271+25 production would not occur in Illinois, which may be
272+26 demonstrated by any means, including, but not limited to,
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283+1 evidence that: (i) the applicant, presenter, owner, or
284+2 licensee of the production rights has other state or
285+3 international location options at which to present the
286+4 production and could reasonably and efficiently locate
287+5 outside of the State, (ii) at least one other state or
288+6 nation could be considered for the production, (iii) the
289+7 receipt of the tax award credit is a major factor in the
290+8 decision of the applicant, presenter, production owner or
291+9 licensee as to where the production will be presented and
292+10 that without the tax credit award the applicant likely
293+11 would not create or retain jobs in Illinois, or (iv)
294+12 receipt of the tax credit award is essential to the
295+13 applicant's decision to create or retain new jobs in the
296+14 State; and
297+15 (6) the tax credit award will result in an overall
298+16 positive impact to the State, as determined by the
299+17 Department using the best available data.
300+18 (b) If any of the provisions in this Section conflict with
301+19 any existing collective bargaining agreements, the terms and
302+20 conditions of those collective bargaining agreements shall
303+21 control.
304+22 (c) The Department shall act expeditiously regarding
305+23 approval of applications for accredited theater production
306+24 certificates so as to accommodate the pre-production work,
307+25 booking, commencement of ticket sales, determination of
308+26 performance dates, load in, and other matters relating to the
309+
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318+ HB4636 Enrolled - 10 - LRB103 38201 HLH 68335 b
319+1 live theater productions for which approval is sought.
320+2 (Source: P.A. 102-1112, eff. 12-21-22.)
321+3 Section 20. The Music and Musicians Tax Credit and Jobs
322+4 Act is amended by changing Sections 50-10, 50-20, 50-25,
323+5 50-40, and 50-45 as follows:
324+6 (35 ILCS 19/50-10)
325+7 Sec. 50-10. Definitions. As used in this Act:
326+8 "Department" means the Department of Commerce and Economic
327+9 Opportunity.
328+10 "Expenditure in the State" means (i) an expenditure to
329+11 acquire, from a source within the State, property that is
330+12 subject to tax under the Use Tax Act, the Service Use Tax Act,
331+13 the Service Occupation Tax Act, or the Retailers' Occupation
332+14 Tax Act or (ii) an expenditure for compensation for services
333+15 performed within the State that is subject to State income tax
334+16 under the Illinois Income Tax Act.
335+17 "Illinois labor expenditure" means gross salary or wages,
336+18 including, but not limited to, taxes, benefits, and any other
337+19 consideration incurred or paid to artist employees of the
338+20 applicant for services rendered to and on behalf of the
339+21 qualified music company, provided that the expenditure is:
340+22 (1) incurred or paid by the applicant on or after the
341+23 effective date of this Act for services related to any
342+24 portion of a qualified music company from rehearsals,
343+
344+
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353+1 performances, and any other qualified music company
354+2 related activities;
355+3 (2) limited to the first $100,000 of wages incurred or
356+4 paid to each employee of a qualified music production in
357+5 each tax year;
358+6 (3) paid in the tax year for which the applicant is
359+7 claiming the tax credit award;
360+8 (4) paid to persons residing in Illinois at the time
361+9 payments were made; and
362+10 (5) reasonable under the circumstances.
363+11 "Qualified music company" means an entity that (i) is
364+12 authorized to do business in Illinois, (ii) is engaged
365+13 directly or indirectly in the production, distribution, or
366+14 promotion of music, (iii) is certified by the Department as
367+15 meeting the eligibility requirements of this Act, and (iv) has
368+16 executed a contract with the Department providing the terms
369+17 and conditions for its participation.
370+18 "Qualified music company payroll" or "QMC payroll" means
371+19 wages reported by the qualified music company in box 1 of each
372+20 W-2 form prepared for an employee of the qualified music
373+21 company who is an Illinois resident.
374+22 "Resident copyright" means the copyright of a musical
375+23 composition written by an Illinois resident or owned by an
376+24 Illinois-domiciled music company, as evidenced by documents of
377+25 ownership, including, but not limited to, registration with
378+26 the United States Copyright Office.
379+
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388+ HB4636 Enrolled - 12 - LRB103 38201 HLH 68335 b
389+1 "Sound recording" means a recording of music, poetry, or a
390+2 spoken-word performance made, in whole or in part, in
391+3 Illinois. "Sound recording" does not include the audio
392+4 portions of dialogue or words spoken and recorded as part of
393+5 television news coverage or athletic events.
394+6 "Sound recording production company" means a company
395+7 engaged in the business of producing sound recordings. "Sound
396+8 recording production company" does not include any person or
397+9 company, or any company owned, affiliated, or controlled, in
398+10 whole or in part, by any company or person, that is in default
399+11 on a loan made by the State or a loan guaranteed by the State,
400+12 nor which has ever declared bankruptcy under which an
401+13 obligation of the company or person to pay or repay public
402+14 funds or moneys was discharged as a part of the bankruptcy.
403+15 "State-certified production" means a sound recording
404+16 production, or a series of productions, including, but not
405+17 limited to, master and demonstration recordings, occurring
406+18 over the course of a 12-month period, and the base
407+19 production-related investment that is approved by the
408+20 Department within 180 days after receipt by the Department of
409+21 a complete application for initial certification of a
410+22 production. If the production is not approved within 180 days,
411+23 the Department shall provide a written report to the Senate
412+24 Executive Committee and the House Executive Committee that
413+25 states the reason why the production has not been approved.
414+26 "Tax credit award" means the issuance to a taxpayer by the
415+
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424+ HB4636 Enrolled - 13 - LRB103 38201 HLH 68335 b
425+1 Department of a tax credit award against the taxes imposed by
426+2 subsections (a) and (b) of Section 201 of the Illinois Income
427+3 Tax Act as provided in this Act.
428+4 (Source: P.A. 103-592, eff. 6-7-24; revised 10-24-24.)
429+5 (35 ILCS 19/50-20)
430+6 Sec. 50-20. Application for certification of qualified
431+7 music company. Any applicant who that operates a qualified
432+8 music company located in the State or is proposing to operate a
433+9 business qualified music company in the State may apply to the
434+10 Department to have the business qualified music company
435+11 certified by the Department as a qualified music company if
436+12 the business meets the criteria for certification set forth in
437+13 this Act.
438+14 (Source: P.A. 103-592, eff. 6-7-24.)
439+15 (35 ILCS 19/50-25)
440+16 Sec. 50-25. Review of applications for qualified music
441+17 company certificates.
442+18 (a) The Department shall issue a qualified music company
443+19 certificate to an applicant if it finds that a preponderance
444+20 of the following conditions exist exists:
445+21 (1) the applicant is engaged directly or indirectly in
446+22 the production, distribution, and promotion of music;
447+23 (2) the applicant intends to make an the expenditure
448+24 as defined in this Act in the State required for
449+
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459+1 certification of the qualified music company;
460+2 (3) the applicant's qualified music company is
461+3 economically sound and will benefit the people of the
462+4 State of Illinois by increasing opportunities for
463+5 employment and will strengthen the economy of Illinois;
464+6 (4) the following requirements related to the
465+7 implementation of a diversity plan have been met:
466+8 (A) the applicant has filed with the Department a
467+9 diversity plan outlining specific goals for hiring
468+10 Illinois labor expenditure eligible minority persons
469+11 and women, as defined in the Business Enterprise for
470+12 Minorities, Women, and Persons with Disabilities Act,
471+13 and for using vendors receiving certification under
472+14 the Business Enterprise for Minorities, Women, and
473+15 Persons with Disabilities Act;
474+16 (B) the Department has approved the plan as
475+17 meeting the requirements established by the Department
476+18 and verified that the applicant has met or made good
477+19 faith efforts in achieving those goals; and
478+20 (C) the Department has adopted any rules that are
479+21 necessary to ensure compliance with the provisions set
480+22 forth in this paragraph (4) and any rules that are
481+23 necessary to show that the applicant's plan reflects
482+24 the diversity of the population of this State;
483+25 (5) the applicant's qualified music company
484+26 application indicates whether the applicant intends to
485+
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495+1 participate in training, education, and recruitment
496+2 programs that are organized in cooperation with Illinois
497+3 colleges and universities, labor organizations, and the
498+4 holders of qualified music company certificates and are
499+5 designed to promote and encourage the training and hiring
500+6 of Illinois residents who represent the diversity of
501+7 Illinois; and
502+8 (6) the tax credit award will result in an overall
503+9 positive impact to the State, as determined by the
504+10 Department using the best available data.
505+11 (b) If any of the provisions in this Section conflict with
506+12 any existing collective bargaining agreements, the terms and
507+13 conditions of those collective bargaining agreements shall
508+14 control.
509+15 (c) The Department shall act expeditiously regarding
510+16 approval of applications for qualified music companies so as
511+17 to accommodate the operations and needs of those companies.
512+18 (Source: P.A. 103-592, eff. 6-7-24.)
513+19 (35 ILCS 19/50-40)
514+20 Sec. 50-40. Amount and payment of the tax credit award.
515+21 (a) For taxable years beginning on or after January 1,
516+22 2025, the Department shall determine the amount of the tax
517+23 award under this Act may award tax credit awards to qualified
518+24 music companies. The award may not exceed 10% of the Illinois
519+25 labor expenditures for the State-certified production if the
520+
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530+1 QMC payroll of the qualified music company for the taxable
531+2 year does not exceed $150,000 or 15% of the Illinois labor
532+3 expenditures for the State-certified production if the QMC
533+4 payroll of the qualified music company for the taxable year
534+5 exceeds $150,000, plus all of the following:
535+6 (1) an additional 15% of the Illinois labor
536+7 expenditures for the State-certified production generated
537+8 by the employment of Illinois residents in geographic
538+9 areas of high poverty or high unemployment in each tax
539+10 year, as determined by the Department; and
540+11 (2) an additional 7% of the Illinois labor
541+12 expenditures for the State-certified production generated
542+13 by the employment of individuals who are employed at a
543+14 wage of no less than the general prevailing hourly rate as
544+15 paid for work of a similar character in the locality in
545+16 which the work is performed; and
546+17 (3) an additional 7% of the Illinois labor
547+18 expenditures for the State-certified production incurred
548+19 by a qualified music company and spent on post-production
549+20 sound recording for television or film work completed in
550+21 Illinois.
551+22 (b) To the extent that the base investment by a qualified
552+23 music company is expended on a sound recording production of a
553+24 resident copyright, the investor shall be allowed an
554+25 additional 10% increase in the base investment rate.
555+26 (c) The aggregate amount of credits certified for all
556+
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565+ HB4636 Enrolled - 17 - LRB103 38201 HLH 68335 b
566+1 investors pursuant to this Section during any calendar year
567+2 shall not exceed $2,000,000. No more than $200,000 in tax
568+3 credits may be granted per calendar year for any single
569+4 qualified music company.
570+5 (d) A business is eligible for participation in the
571+6 program if the business meets all of the following criteria:
572+7 (1) The business is engaged directly or indirectly in
573+8 the production, distribution, and promotion of music.
574+9 (2) The business is approved by the Director of
575+10 Commerce and Economic Opportunity.
576+11 (e) Upon approval of a tax credit award under this Act, the
577+12 Department shall issue a tax credit certificate to the
578+13 applicant.
579+14 (Source: P.A. 103-592, eff. 6-7-24.)
580+15 (35 ILCS 19/50-45)
581+16 Sec. 50-45. Qualified music program evaluation and
582+17 reports.
583+18 (a) (Blank). The Department's qualified music program tax
584+19 credit award evaluation must include:
585+20 (1) an assessment of the effectiveness of the program
586+21 in creating and retaining new jobs in Illinois;
587+22 (2) an assessment of the revenue impact of the
588+23 program;
589+24 (3) in the discretion of the Department, a review of
590+25 the practices and experiences of other states or nations
591+
592+
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600+ HB4636 Enrolled - 18 - LRB103 38201 HLH 68335 b
601+1 with similar programs; and
602+2 (4) an assessment of the overall success of the
603+3 program.
604+4 The Department may make a recommendation to extend,
605+5 modify, or not extend the program based on the evaluation.
606+6 (b) At the end of each fiscal quarter, the Department
607+7 shall submit to the General Assembly a report that includes,
608+8 without limitation:
609+9 (1) an assessment of the economic impact of the
610+10 program, including the number of jobs created and
611+11 retained, and whether the job positions are entry level,
612+12 management, vendor, or production related;
613+13 (2) the amount of qualified music company spending
614+14 brought to Illinois, including the amount of spending and
615+15 type of Illinois vendors hired in connection with a
616+16 qualified music company; and
617+17 (3) a determination of whether those receiving
618+18 qualifying Illinois labor expenditure salaries or wages
619+19 reflect the geographic, racial and ethnic, gender, and
620+20 income level diversity of the State of Illinois.
621+21 (c) At the end of each fiscal year, the Department shall
622+22 submit to the General Assembly a report that includes, without
623+23 limitation:
624+24 (1) the identification of each vendor that provided
625+25 goods or services that were included in a qualified music
626+26 company's Illinois spending;
627+
628+
629+
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636+ HB4636 Enrolled - 19 - LRB103 38201 HLH 68335 b
637+1 (2) a statement of the amount paid to each identified
638+2 vendor by the qualified music program and whether the
639+3 vendor is a minority-owned or women-owned business as
640+4 defined in Section 2 of the Business Enterprise for
641+5 Minorities, Women, and Persons with Disabilities Act; and
642+6 (3) a description of the steps taken by the Department
643+7 to encourage qualified music companies company to use
644+8 vendors who are minority-owned or women-owned businesses.
645+9 (Source: P.A. 103-592, eff. 6-7-24; revised 10-21-24.)
646+10 Section 25. The Use Tax Act is amended by changing Section
647+11 9 as follows:
648+12 (35 ILCS 105/9)
649+13 (Text of Section before amendment by P.A. 103-592, Article
650+14 75, Section 75-5)
651+15 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
652+16 and trailers that are required to be registered with an agency
653+17 of this State, each retailer required or authorized to collect
654+18 the tax imposed by this Act shall pay to the Department the
655+19 amount of such tax (except as otherwise provided) at the time
656+20 when he is required to file his return for the period during
657+21 which such tax was collected, less a discount of 2.1% prior to
658+22 January 1, 1990, and 1.75% on and after January 1, 1990, or $5
659+23 per calendar year, whichever is greater, which is allowed to
660+24 reimburse the retailer for expenses incurred in collecting the
661+
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670+ HB4636 Enrolled - 20 - LRB103 38201 HLH 68335 b
671+1 tax, keeping records, preparing and filing returns, remitting
672+2 the tax and supplying data to the Department on request.
673+3 Beginning with returns due on or after January 1, 2025, the
674+4 discount allowed in this Section, the Retailers' Occupation
675+5 Tax Act, the Service Occupation Tax Act, and the Service Use
676+6 Tax Act, including any local tax administered by the
677+7 Department and reported on the same return, shall not exceed
678+8 $1,000 per month in the aggregate for returns other than
679+9 transaction returns filed during the month. When determining
680+10 the discount allowed under this Section, retailers shall
681+11 include the amount of tax that would have been due at the 6.25%
682+12 rate but for the 1.25% rate imposed on sales tax holiday items
683+13 under Public Act 102-700. The discount under this Section is
684+14 not allowed for the 1.25% portion of taxes paid on aviation
685+15 fuel that is subject to the revenue use requirements of 49
686+16 U.S.C. 47107(b) and 49 U.S.C. 47133. When determining the
687+17 discount allowed under this Section, retailers shall include
688+18 the amount of tax that would have been due at the 1% rate but
689+19 for the 0% rate imposed under Public Act 102-700. In the case
690+20 of retailers who report and pay the tax on a transaction by
691+21 transaction basis, as provided in this Section, such discount
692+22 shall be taken with each such tax remittance instead of when
693+23 such retailer files his periodic return, but, beginning with
694+24 returns due on or after January 1, 2025, the discount allowed
695+25 under this Section and the Retailers' Occupation Tax Act,
696+26 including any local tax administered by the Department and
697+
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707+1 reported on the same transaction return, shall not exceed
708+2 $1,000 per month for all transaction returns filed during the
709+3 month. The discount allowed under this Section is allowed only
710+4 for returns that are filed in the manner required by this Act.
711+5 The Department may disallow the discount for retailers whose
712+6 certificate of registration is revoked at the time the return
713+7 is filed, but only if the Department's decision to revoke the
714+8 certificate of registration has become final. A retailer need
715+9 not remit that part of any tax collected by him to the extent
716+10 that he is required to remit and does remit the tax imposed by
717+11 the Retailers' Occupation Tax Act, with respect to the sale of
718+12 the same property.
719+13 Where such tangible personal property is sold under a
720+14 conditional sales contract, or under any other form of sale
721+15 wherein the payment of the principal sum, or a part thereof, is
722+16 extended beyond the close of the period for which the return is
723+17 filed, the retailer, in collecting the tax (except as to motor
724+18 vehicles, watercraft, aircraft, and trailers that are required
725+19 to be registered with an agency of this State), may collect for
726+20 each tax return period, only the tax applicable to that part of
727+21 the selling price actually received during such tax return
728+22 period.
729+23 Except as provided in this Section, on or before the
730+24 twentieth day of each calendar month, such retailer shall file
731+25 a return for the preceding calendar month. Such return shall
732+26 be filed on forms prescribed by the Department and shall
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743+1 furnish such information as the Department may reasonably
744+2 require. The return shall include the gross receipts on food
745+3 for human consumption that is to be consumed off the premises
746+4 where it is sold (other than alcoholic beverages, food
747+5 consisting of or infused with adult use cannabis, soft drinks,
748+6 and food that has been prepared for immediate consumption)
749+7 which were received during the preceding calendar month,
750+8 quarter, or year, as appropriate, and upon which tax would
751+9 have been due but for the 0% rate imposed under Public Act
752+10 102-700. The return shall also include the amount of tax that
753+11 would have been due on food for human consumption that is to be
754+12 consumed off the premises where it is sold (other than
755+13 alcoholic beverages, food consisting of or infused with adult
756+14 use cannabis, soft drinks, and food that has been prepared for
757+15 immediate consumption) but for the 0% rate imposed under
758+16 Public Act 102-700.
759+17 On and after January 1, 2018, except for returns required
760+18 to be filed prior to January 1, 2023 for motor vehicles,
761+19 watercraft, aircraft, and trailers that are required to be
762+20 registered with an agency of this State, with respect to
763+21 retailers whose annual gross receipts average $20,000 or more,
764+22 all returns required to be filed pursuant to this Act shall be
765+23 filed electronically. On and after January 1, 2023, with
766+24 respect to retailers whose annual gross receipts average
767+25 $20,000 or more, all returns required to be filed pursuant to
768+26 this Act, including, but not limited to, returns for motor
769+
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779+1 vehicles, watercraft, aircraft, and trailers that are required
780+2 to be registered with an agency of this State, shall be filed
781+3 electronically. Retailers who demonstrate that they do not
782+4 have access to the Internet or demonstrate hardship in filing
783+5 electronically may petition the Department to waive the
784+6 electronic filing requirement.
785+7 The Department may require returns to be filed on a
786+8 quarterly basis. If so required, a return for each calendar
787+9 quarter shall be filed on or before the twentieth day of the
788+10 calendar month following the end of such calendar quarter. The
789+11 taxpayer shall also file a return with the Department for each
790+12 of the first two months of each calendar quarter, on or before
791+13 the twentieth day of the following calendar month, stating:
792+14 1. The name of the seller;
793+15 2. The address of the principal place of business from
794+16 which he engages in the business of selling tangible
795+17 personal property at retail in this State;
796+18 3. The total amount of taxable receipts received by
797+19 him during the preceding calendar month from sales of
798+20 tangible personal property by him during such preceding
799+21 calendar month, including receipts from charge and time
800+22 sales, but less all deductions allowed by law;
801+23 4. The amount of credit provided in Section 2d of this
802+24 Act;
803+25 5. The amount of tax due;
804+26 5-5. The signature of the taxpayer; and
805+
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815+1 6. Such other reasonable information as the Department
816+2 may require.
817+3 Each retailer required or authorized to collect the tax
818+4 imposed by this Act on aviation fuel sold at retail in this
819+5 State during the preceding calendar month shall, instead of
820+6 reporting and paying tax on aviation fuel as otherwise
821+7 required by this Section, report and pay such tax on a separate
822+8 aviation fuel tax return. The requirements related to the
823+9 return shall be as otherwise provided in this Section.
824+10 Notwithstanding any other provisions of this Act to the
825+11 contrary, retailers collecting tax on aviation fuel shall file
826+12 all aviation fuel tax returns and shall make all aviation fuel
827+13 tax payments by electronic means in the manner and form
828+14 required by the Department. For purposes of this Section,
829+15 "aviation fuel" means jet fuel and aviation gasoline.
830+16 If a taxpayer fails to sign a return within 30 days after
831+17 the proper notice and demand for signature by the Department,
832+18 the return shall be considered valid and any amount shown to be
833+19 due on the return shall be deemed assessed.
834+20 Notwithstanding any other provision of this Act to the
835+21 contrary, retailers subject to tax on cannabis shall file all
836+22 cannabis tax returns and shall make all cannabis tax payments
837+23 by electronic means in the manner and form required by the
838+24 Department.
839+25 Beginning October 1, 1993, a taxpayer who has an average
840+26 monthly tax liability of $150,000 or more shall make all
841+
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850+ HB4636 Enrolled - 25 - LRB103 38201 HLH 68335 b
851+1 payments required by rules of the Department by electronic
852+2 funds transfer. Beginning October 1, 1994, a taxpayer who has
853+3 an average monthly tax liability of $100,000 or more shall
854+4 make all payments required by rules of the Department by
855+5 electronic funds transfer. Beginning October 1, 1995, a
856+6 taxpayer who has an average monthly tax liability of $50,000
857+7 or more shall make all payments required by rules of the
858+8 Department by electronic funds transfer. Beginning October 1,
859+9 2000, a taxpayer who has an annual tax liability of $200,000 or
860+10 more shall make all payments required by rules of the
861+11 Department by electronic funds transfer. The term "annual tax
862+12 liability" shall be the sum of the taxpayer's liabilities
863+13 under this Act, and under all other State and local occupation
864+14 and use tax laws administered by the Department, for the
865+15 immediately preceding calendar year. The term "average monthly
866+16 tax liability" means the sum of the taxpayer's liabilities
867+17 under this Act, and under all other State and local occupation
868+18 and use tax laws administered by the Department, for the
869+19 immediately preceding calendar year divided by 12. Beginning
870+20 on October 1, 2002, a taxpayer who has a tax liability in the
871+21 amount set forth in subsection (b) of Section 2505-210 of the
872+22 Department of Revenue Law shall make all payments required by
873+23 rules of the Department by electronic funds transfer.
874+24 Before August 1 of each year beginning in 1993, the
875+25 Department shall notify all taxpayers required to make
876+26 payments by electronic funds transfer. All taxpayers required
877+
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886+ HB4636 Enrolled - 26 - LRB103 38201 HLH 68335 b
887+1 to make payments by electronic funds transfer shall make those
888+2 payments for a minimum of one year beginning on October 1.
889+3 Any taxpayer not required to make payments by electronic
890+4 funds transfer may make payments by electronic funds transfer
891+5 with the permission of the Department.
892+6 All taxpayers required to make payment by electronic funds
893+7 transfer and any taxpayers authorized to voluntarily make
894+8 payments by electronic funds transfer shall make those
895+9 payments in the manner authorized by the Department.
896+10 The Department shall adopt such rules as are necessary to
897+11 effectuate a program of electronic funds transfer and the
898+12 requirements of this Section.
899+13 Before October 1, 2000, if the taxpayer's average monthly
900+14 tax liability to the Department under this Act, the Retailers'
901+15 Occupation Tax Act, the Service Occupation Tax Act, the
902+16 Service Use Tax Act was $10,000 or more during the preceding 4
903+17 complete calendar quarters, he shall file a return with the
904+18 Department each month by the 20th day of the month next
905+19 following the month during which such tax liability is
906+20 incurred and shall make payments to the Department on or
907+21 before the 7th, 15th, 22nd and last day of the month during
908+22 which such liability is incurred. On and after October 1,
909+23 2000, if the taxpayer's average monthly tax liability to the
910+24 Department under this Act, the Retailers' Occupation Tax Act,
911+25 the Service Occupation Tax Act, and the Service Use Tax Act was
912+26 $20,000 or more during the preceding 4 complete calendar
913+
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922+ HB4636 Enrolled - 27 - LRB103 38201 HLH 68335 b
923+1 quarters, he shall file a return with the Department each
924+2 month by the 20th day of the month next following the month
925+3 during which such tax liability is incurred and shall make
926+4 payment to the Department on or before the 7th, 15th, 22nd and
927+5 last day of the month during which such liability is incurred.
928+6 If the month during which such tax liability is incurred began
929+7 prior to January 1, 1985, each payment shall be in an amount
930+8 equal to 1/4 of the taxpayer's actual liability for the month
931+9 or an amount set by the Department not to exceed 1/4 of the
932+10 average monthly liability of the taxpayer to the Department
933+11 for the preceding 4 complete calendar quarters (excluding the
934+12 month of highest liability and the month of lowest liability
935+13 in such 4 quarter period). If the month during which such tax
936+14 liability is incurred begins on or after January 1, 1985, and
937+15 prior to January 1, 1987, each payment shall be in an amount
938+16 equal to 22.5% of the taxpayer's actual liability for the
939+17 month or 27.5% of the taxpayer's liability for the same
940+18 calendar month of the preceding year. If the month during
941+19 which such tax liability is incurred begins on or after
942+20 January 1, 1987, and prior to January 1, 1988, each payment
943+21 shall be in an amount equal to 22.5% of the taxpayer's actual
944+22 liability for the month or 26.25% of the taxpayer's liability
945+23 for the same calendar month of the preceding year. If the month
946+24 during which such tax liability is incurred begins on or after
947+25 January 1, 1988, and prior to January 1, 1989, or begins on or
948+26 after January 1, 1996, each payment shall be in an amount equal
949+
950+
951+
952+
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958+ HB4636 Enrolled - 28 - LRB103 38201 HLH 68335 b
959+1 to 22.5% of the taxpayer's actual liability for the month or
960+2 25% of the taxpayer's liability for the same calendar month of
961+3 the preceding year. If the month during which such tax
962+4 liability is incurred begins on or after January 1, 1989, and
963+5 prior to January 1, 1996, each payment shall be in an amount
964+6 equal to 22.5% of the taxpayer's actual liability for the
965+7 month or 25% of the taxpayer's liability for the same calendar
966+8 month of the preceding year or 100% of the taxpayer's actual
967+9 liability for the quarter monthly reporting period. The amount
968+10 of such quarter monthly payments shall be credited against the
969+11 final tax liability of the taxpayer's return for that month.
970+12 Before October 1, 2000, once applicable, the requirement of
971+13 the making of quarter monthly payments to the Department shall
972+14 continue until such taxpayer's average monthly liability to
973+15 the Department during the preceding 4 complete calendar
974+16 quarters (excluding the month of highest liability and the
975+17 month of lowest liability) is less than $9,000, or until such
976+18 taxpayer's average monthly liability to the Department as
977+19 computed for each calendar quarter of the 4 preceding complete
978+20 calendar quarter period is less than $10,000. However, if a
979+21 taxpayer can show the Department that a substantial change in
980+22 the taxpayer's business has occurred which causes the taxpayer
981+23 to anticipate that his average monthly tax liability for the
982+24 reasonably foreseeable future will fall below the $10,000
983+25 threshold stated above, then such taxpayer may petition the
984+26 Department for change in such taxpayer's reporting status. On
985+
986+
987+
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994+ HB4636 Enrolled - 29 - LRB103 38201 HLH 68335 b
995+1 and after October 1, 2000, once applicable, the requirement of
996+2 the making of quarter monthly payments to the Department shall
997+3 continue until such taxpayer's average monthly liability to
998+4 the Department during the preceding 4 complete calendar
999+5 quarters (excluding the month of highest liability and the
1000+6 month of lowest liability) is less than $19,000 or until such
1001+7 taxpayer's average monthly liability to the Department as
1002+8 computed for each calendar quarter of the 4 preceding complete
1003+9 calendar quarter period is less than $20,000. However, if a
1004+10 taxpayer can show the Department that a substantial change in
1005+11 the taxpayer's business has occurred which causes the taxpayer
1006+12 to anticipate that his average monthly tax liability for the
1007+13 reasonably foreseeable future will fall below the $20,000
1008+14 threshold stated above, then such taxpayer may petition the
1009+15 Department for a change in such taxpayer's reporting status.
1010+16 The Department shall change such taxpayer's reporting status
1011+17 unless it finds that such change is seasonal in nature and not
1012+18 likely to be long term. Quarter monthly payment status shall
1013+19 be determined under this paragraph as if the rate reduction to
1014+20 1.25% in Public Act 102-700 on sales tax holiday items had not
1015+21 occurred. For quarter monthly payments due on or after July 1,
1016+22 2023 and through June 30, 2024, "25% of the taxpayer's
1017+23 liability for the same calendar month of the preceding year"
1018+24 shall be determined as if the rate reduction to 1.25% in Public
1019+25 Act 102-700 on sales tax holiday items had not occurred.
1020+26 Quarter monthly payment status shall be determined under this
1021+
1022+
1023+
1024+
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1027+
1028+
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1030+ HB4636 Enrolled - 30 - LRB103 38201 HLH 68335 b
1031+1 paragraph as if the rate reduction to 0% in Public Act 102-700
1032+2 on food for human consumption that is to be consumed off the
1033+3 premises where it is sold (other than alcoholic beverages,
1034+4 food consisting of or infused with adult use cannabis, soft
1035+5 drinks, and food that has been prepared for immediate
1036+6 consumption) had not occurred. For quarter monthly payments
1037+7 due under this paragraph on or after July 1, 2023 and through
1038+8 June 30, 2024, "25% of the taxpayer's liability for the same
1039+9 calendar month of the preceding year" shall be determined as
1040+10 if the rate reduction to 0% in Public Act 102-700 had not
1041+11 occurred. If any such quarter monthly payment is not paid at
1042+12 the time or in the amount required by this Section, then the
1043+13 taxpayer shall be liable for penalties and interest on the
1044+14 difference between the minimum amount due and the amount of
1045+15 such quarter monthly payment actually and timely paid, except
1046+16 insofar as the taxpayer has previously made payments for that
1047+17 month to the Department in excess of the minimum payments
1048+18 previously due as provided in this Section. The Department
1049+19 shall make reasonable rules and regulations to govern the
1050+20 quarter monthly payment amount and quarter monthly payment
1051+21 dates for taxpayers who file on other than a calendar monthly
1052+22 basis.
1053+23 If any such payment provided for in this Section exceeds
1054+24 the taxpayer's liabilities under this Act, the Retailers'
1055+25 Occupation Tax Act, the Service Occupation Tax Act and the
1056+26 Service Use Tax Act, as shown by an original monthly return,
1057+
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1066+ HB4636 Enrolled - 31 - LRB103 38201 HLH 68335 b
1067+1 the Department shall issue to the taxpayer a credit memorandum
1068+2 no later than 30 days after the date of payment, which
1069+3 memorandum may be submitted by the taxpayer to the Department
1070+4 in payment of tax liability subsequently to be remitted by the
1071+5 taxpayer to the Department or be assigned by the taxpayer to a
1072+6 similar taxpayer under this Act, the Retailers' Occupation Tax
1073+7 Act, the Service Occupation Tax Act or the Service Use Tax Act,
1074+8 in accordance with reasonable rules and regulations to be
1075+9 prescribed by the Department, except that if such excess
1076+10 payment is shown on an original monthly return and is made
1077+11 after December 31, 1986, no credit memorandum shall be issued,
1078+12 unless requested by the taxpayer. If no such request is made,
1079+13 the taxpayer may credit such excess payment against tax
1080+14 liability subsequently to be remitted by the taxpayer to the
1081+15 Department under this Act, the Retailers' Occupation Tax Act,
1082+16 the Service Occupation Tax Act or the Service Use Tax Act, in
1083+17 accordance with reasonable rules and regulations prescribed by
1084+18 the Department. If the Department subsequently determines that
1085+19 all or any part of the credit taken was not actually due to the
1086+20 taxpayer, the taxpayer's vendor's discount shall be reduced,
1087+21 if necessary, to reflect the difference between the credit
1088+22 taken and that actually due, and the taxpayer shall be liable
1089+23 for penalties and interest on such difference.
1090+24 If the retailer is otherwise required to file a monthly
1091+25 return and if the retailer's average monthly tax liability to
1092+26 the Department does not exceed $200, the Department may
1093+
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1102+ HB4636 Enrolled - 32 - LRB103 38201 HLH 68335 b
1103+1 authorize his returns to be filed on a quarter annual basis,
1104+2 with the return for January, February, and March of a given
1105+3 year being due by April 20 of such year; with the return for
1106+4 April, May and June of a given year being due by July 20 of
1107+5 such year; with the return for July, August and September of a
1108+6 given year being due by October 20 of such year, and with the
1109+7 return for October, November and December of a given year
1110+8 being due by January 20 of the following year.
1111+9 If the retailer is otherwise required to file a monthly or
1112+10 quarterly return and if the retailer's average monthly tax
1113+11 liability to the Department does not exceed $50, the
1114+12 Department may authorize his returns to be filed on an annual
1115+13 basis, with the return for a given year being due by January 20
1116+14 of the following year.
1117+15 Such quarter annual and annual returns, as to form and
1118+16 substance, shall be subject to the same requirements as
1119+17 monthly returns.
1120+18 Notwithstanding any other provision in this Act concerning
1121+19 the time within which a retailer may file his return, in the
1122+20 case of any retailer who ceases to engage in a kind of business
1123+21 which makes him responsible for filing returns under this Act,
1124+22 such retailer shall file a final return under this Act with the
1125+23 Department not more than one month after discontinuing such
1126+24 business.
1127+25 In addition, with respect to motor vehicles, watercraft,
1128+26 aircraft, and trailers that are required to be registered with
1129+
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1138+ HB4636 Enrolled - 33 - LRB103 38201 HLH 68335 b
1139+1 an agency of this State, except as otherwise provided in this
1140+2 Section, every retailer selling this kind of tangible personal
1141+3 property shall file, with the Department, upon a form to be
1142+4 prescribed and supplied by the Department, a separate return
1143+5 for each such item of tangible personal property which the
1144+6 retailer sells, except that if, in the same transaction, (i) a
1145+7 retailer of aircraft, watercraft, motor vehicles or trailers
1146+8 transfers more than one aircraft, watercraft, motor vehicle or
1147+9 trailer to another aircraft, watercraft, motor vehicle or
1148+10 trailer retailer for the purpose of resale or (ii) a retailer
1149+11 of aircraft, watercraft, motor vehicles, or trailers transfers
1150+12 more than one aircraft, watercraft, motor vehicle, or trailer
1151+13 to a purchaser for use as a qualifying rolling stock as
1152+14 provided in Section 3-55 of this Act, then that seller may
1153+15 report the transfer of all the aircraft, watercraft, motor
1154+16 vehicles or trailers involved in that transaction to the
1155+17 Department on the same uniform invoice-transaction reporting
1156+18 return form. For purposes of this Section, "watercraft" means
1157+19 a Class 2, Class 3, or Class 4 watercraft as defined in Section
1158+20 3-2 of the Boat Registration and Safety Act, a personal
1159+21 watercraft, or any boat equipped with an inboard motor.
1160+22 In addition, with respect to motor vehicles, watercraft,
1161+23 aircraft, and trailers that are required to be registered with
1162+24 an agency of this State, every person who is engaged in the
1163+25 business of leasing or renting such items and who, in
1164+26 connection with such business, sells any such item to a
1165+
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1175+1 retailer for the purpose of resale is, notwithstanding any
1176+2 other provision of this Section to the contrary, authorized to
1177+3 meet the return-filing requirement of this Act by reporting
1178+4 the transfer of all the aircraft, watercraft, motor vehicles,
1179+5 or trailers transferred for resale during a month to the
1180+6 Department on the same uniform invoice-transaction reporting
1181+7 return form on or before the 20th of the month following the
1182+8 month in which the transfer takes place. Notwithstanding any
1183+9 other provision of this Act to the contrary, all returns filed
1184+10 under this paragraph must be filed by electronic means in the
1185+11 manner and form as required by the Department.
1186+12 The transaction reporting return in the case of motor
1187+13 vehicles or trailers that are required to be registered with
1188+14 an agency of this State, shall be the same document as the
1189+15 Uniform Invoice referred to in Section 5-402 of the Illinois
1190+16 Vehicle Code and must show the name and address of the seller;
1191+17 the name and address of the purchaser; the amount of the
1192+18 selling price including the amount allowed by the retailer for
1193+19 traded-in property, if any; the amount allowed by the retailer
1194+20 for the traded-in tangible personal property, if any, to the
1195+21 extent to which Section 2 of this Act allows an exemption for
1196+22 the value of traded-in property; the balance payable after
1197+23 deducting such trade-in allowance from the total selling
1198+24 price; the amount of tax due from the retailer with respect to
1199+25 such transaction; the amount of tax collected from the
1200+26 purchaser by the retailer on such transaction (or satisfactory
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1211+1 evidence that such tax is not due in that particular instance,
1212+2 if that is claimed to be the fact); the place and date of the
1213+3 sale; a sufficient identification of the property sold; such
1214+4 other information as is required in Section 5-402 of the
1215+5 Illinois Vehicle Code, and such other information as the
1216+6 Department may reasonably require.
1217+7 The transaction reporting return in the case of watercraft
1218+8 and aircraft must show the name and address of the seller; the
1219+9 name and address of the purchaser; the amount of the selling
1220+10 price including the amount allowed by the retailer for
1221+11 traded-in property, if any; the amount allowed by the retailer
1222+12 for the traded-in tangible personal property, if any, to the
1223+13 extent to which Section 2 of this Act allows an exemption for
1224+14 the value of traded-in property; the balance payable after
1225+15 deducting such trade-in allowance from the total selling
1226+16 price; the amount of tax due from the retailer with respect to
1227+17 such transaction; the amount of tax collected from the
1228+18 purchaser by the retailer on such transaction (or satisfactory
1229+19 evidence that such tax is not due in that particular instance,
1230+20 if that is claimed to be the fact); the place and date of the
1231+21 sale, a sufficient identification of the property sold, and
1232+22 such other information as the Department may reasonably
1233+23 require.
1234+24 Such transaction reporting return shall be filed not later
1235+25 than 20 days after the date of delivery of the item that is
1236+26 being sold, but may be filed by the retailer at any time sooner
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1247+1 than that if he chooses to do so. The transaction reporting
1248+2 return and tax remittance or proof of exemption from the tax
1249+3 that is imposed by this Act may be transmitted to the
1250+4 Department by way of the State agency with which, or State
1251+5 officer with whom, the tangible personal property must be
1252+6 titled or registered (if titling or registration is required)
1253+7 if the Department and such agency or State officer determine
1254+8 that this procedure will expedite the processing of
1255+9 applications for title or registration.
1256+10 With each such transaction reporting return, the retailer
1257+11 shall remit the proper amount of tax due (or shall submit
1258+12 satisfactory evidence that the sale is not taxable if that is
1259+13 the case), to the Department or its agents, whereupon the
1260+14 Department shall issue, in the purchaser's name, a tax receipt
1261+15 (or a certificate of exemption if the Department is satisfied
1262+16 that the particular sale is tax exempt) which such purchaser
1263+17 may submit to the agency with which, or State officer with
1264+18 whom, he must title or register the tangible personal property
1265+19 that is involved (if titling or registration is required) in
1266+20 support of such purchaser's application for an Illinois
1267+21 certificate or other evidence of title or registration to such
1268+22 tangible personal property.
1269+23 No retailer's failure or refusal to remit tax under this
1270+24 Act precludes a user, who has paid the proper tax to the
1271+25 retailer, from obtaining his certificate of title or other
1272+26 evidence of title or registration (if titling or registration
1273+
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1283+1 is required) upon satisfying the Department that such user has
1284+2 paid the proper tax (if tax is due) to the retailer. The
1285+3 Department shall adopt appropriate rules to carry out the
1286+4 mandate of this paragraph.
1287+5 If the user who would otherwise pay tax to the retailer
1288+6 wants the transaction reporting return filed and the payment
1289+7 of tax or proof of exemption made to the Department before the
1290+8 retailer is willing to take these actions and such user has not
1291+9 paid the tax to the retailer, such user may certify to the fact
1292+10 of such delay by the retailer, and may (upon the Department
1293+11 being satisfied of the truth of such certification) transmit
1294+12 the information required by the transaction reporting return
1295+13 and the remittance for tax or proof of exemption directly to
1296+14 the Department and obtain his tax receipt or exemption
1297+15 determination, in which event the transaction reporting return
1298+16 and tax remittance (if a tax payment was required) shall be
1299+17 credited by the Department to the proper retailer's account
1300+18 with the Department, but without the vendor's discount
1301+19 provided for in this Section being allowed. When the user pays
1302+20 the tax directly to the Department, he shall pay the tax in the
1303+21 same amount and in the same form in which it would be remitted
1304+22 if the tax had been remitted to the Department by the retailer.
1305+23 On and after January 1, 2025, with respect to the lease of
1306+24 trailers, other than semitrailers as defined in Section 1-187
1307+25 of the Illinois Vehicle Code, that are required to be
1308+26 registered with an agency of this State and that are subject to
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1319+1 the tax on lease receipts under this Act, notwithstanding any
1320+2 other provision of this Act to the contrary, for the purpose of
1321+3 reporting and paying tax under this Act on those lease
1322+4 receipts, lessors shall file returns in addition to and
1323+5 separate from the transaction reporting return. Lessors shall
1324+6 file those lease returns and make payment to the Department by
1325+7 electronic means on or before the 20th day of each month
1326+8 following the month, quarter, or year, as applicable, in which
1327+9 lease receipts were received. All lease receipts received by
1328+10 the lessor from the lease of those trailers during the same
1329+11 reporting period shall be reported and tax shall be paid on a
1330+12 single return form to be prescribed by the Department.
1331+13 Where a retailer collects the tax with respect to the
1332+14 selling price of tangible personal property which he sells and
1333+15 the purchaser thereafter returns such tangible personal
1334+16 property and the retailer refunds the selling price thereof to
1335+17 the purchaser, such retailer shall also refund, to the
1336+18 purchaser, the tax so collected from the purchaser. When
1337+19 filing his return for the period in which he refunds such tax
1338+20 to the purchaser, the retailer may deduct the amount of the tax
1339+21 so refunded by him to the purchaser from any other use tax
1340+22 which such retailer may be required to pay or remit to the
1341+23 Department, as shown by such return, if the amount of the tax
1342+24 to be deducted was previously remitted to the Department by
1343+25 such retailer. If the retailer has not previously remitted the
1344+26 amount of such tax to the Department, he is entitled to no
1345+
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1354+ HB4636 Enrolled - 39 - LRB103 38201 HLH 68335 b
1355+1 deduction under this Act upon refunding such tax to the
1356+2 purchaser.
1357+3 Any retailer filing a return under this Section shall also
1358+4 include (for the purpose of paying tax thereon) the total tax
1359+5 covered by such return upon the selling price of tangible
1360+6 personal property purchased by him at retail from a retailer,
1361+7 but as to which the tax imposed by this Act was not collected
1362+8 from the retailer filing such return, and such retailer shall
1363+9 remit the amount of such tax to the Department when filing such
1364+10 return.
1365+11 If experience indicates such action to be practicable, the
1366+12 Department may prescribe and furnish a combination or joint
1367+13 return which will enable retailers, who are required to file
1368+14 returns hereunder and also under the Retailers' Occupation Tax
1369+15 Act, to furnish all the return information required by both
1370+16 Acts on the one form.
1371+17 Where the retailer has more than one business registered
1372+18 with the Department under separate registration under this
1373+19 Act, such retailer may not file each return that is due as a
1374+20 single return covering all such registered businesses, but
1375+21 shall file separate returns for each such registered business.
1376+22 Beginning January 1, 1990, each month the Department shall
1377+23 pay into the State and Local Sales Tax Reform Fund, a special
1378+24 fund in the State Treasury which is hereby created, the net
1379+25 revenue realized for the preceding month from the 1% tax
1380+26 imposed under this Act.
1381+
1382+
1383+
1384+
1385+
1386+ HB4636 Enrolled - 39 - LRB103 38201 HLH 68335 b
1387+
1388+
1389+HB4636 Enrolled- 40 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 40 - LRB103 38201 HLH 68335 b
1390+ HB4636 Enrolled - 40 - LRB103 38201 HLH 68335 b
1391+1 Beginning January 1, 1990, each month the Department shall
1392+2 pay into the County and Mass Transit District Fund 4% of the
1393+3 net revenue realized for the preceding month from the 6.25%
1394+4 general rate on the selling price of tangible personal
1395+5 property which is purchased outside Illinois at retail from a
1396+6 retailer and which is titled or registered by an agency of this
1397+7 State's government.
1398+8 Beginning January 1, 1990, each month the Department shall
1399+9 pay into the State and Local Sales Tax Reform Fund, a special
1400+10 fund in the State Treasury, 20% of the net revenue realized for
1401+11 the preceding month from the 6.25% general rate on the selling
1402+12 price of tangible personal property, other than (i) tangible
1403+13 personal property which is purchased outside Illinois at
1404+14 retail from a retailer and which is titled or registered by an
1405+15 agency of this State's government and (ii) aviation fuel sold
1406+16 on or after December 1, 2019. This exception for aviation fuel
1407+17 only applies for so long as the revenue use requirements of 49
1408+18 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
1409+19 For aviation fuel sold on or after December 1, 2019, each
1410+20 month the Department shall pay into the State Aviation Program
1411+21 Fund 20% of the net revenue realized for the preceding month
1412+22 from the 6.25% general rate on the selling price of aviation
1413+23 fuel, less an amount estimated by the Department to be
1414+24 required for refunds of the 20% portion of the tax on aviation
1415+25 fuel under this Act, which amount shall be deposited into the
1416+26 Aviation Fuel Sales Tax Refund Fund. The Department shall only
1417+
1418+
1419+
1420+
1421+
1422+ HB4636 Enrolled - 40 - LRB103 38201 HLH 68335 b
1423+
1424+
1425+HB4636 Enrolled- 41 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 41 - LRB103 38201 HLH 68335 b
1426+ HB4636 Enrolled - 41 - LRB103 38201 HLH 68335 b
1427+1 pay moneys into the State Aviation Program Fund and the
1428+2 Aviation Fuels Sales Tax Refund Fund under this Act for so long
1429+3 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
1430+4 U.S.C. 47133 are binding on the State.
1431+5 Beginning August 1, 2000, each month the Department shall
1432+6 pay into the State and Local Sales Tax Reform Fund 100% of the
1433+7 net revenue realized for the preceding month from the 1.25%
1434+8 rate on the selling price of motor fuel and gasohol. If, in any
1435+9 month, the tax on sales tax holiday items, as defined in
1436+10 Section 3-6, is imposed at the rate of 1.25%, then the
1437+11 Department shall pay 100% of the net revenue realized for that
1438+12 month from the 1.25% rate on the selling price of sales tax
1439+13 holiday items into the State and Local Sales Tax Reform Fund.
1440+14 Beginning January 1, 1990, each month the Department shall
1441+15 pay into the Local Government Tax Fund 16% of the net revenue
1442+16 realized for the preceding month from the 6.25% general rate
1443+17 on the selling price of tangible personal property which is
1444+18 purchased outside Illinois at retail from a retailer and which
1445+19 is titled or registered by an agency of this State's
1446+20 government.
1447+21 Beginning October 1, 2009, each month the Department shall
1448+22 pay into the Capital Projects Fund an amount that is equal to
1449+23 an amount estimated by the Department to represent 80% of the
1450+24 net revenue realized for the preceding month from the sale of
1451+25 candy, grooming and hygiene products, and soft drinks that had
1452+26 been taxed at a rate of 1% prior to September 1, 2009 but that
1453+
1454+
1455+
1456+
1457+
1458+ HB4636 Enrolled - 41 - LRB103 38201 HLH 68335 b
1459+
1460+
1461+HB4636 Enrolled- 42 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 42 - LRB103 38201 HLH 68335 b
1462+ HB4636 Enrolled - 42 - LRB103 38201 HLH 68335 b
1463+1 are now taxed at 6.25%.
1464+2 Beginning July 1, 2011, each month the Department shall
1465+3 pay into the Clean Air Act Permit Fund 80% of the net revenue
1466+4 realized for the preceding month from the 6.25% general rate
1467+5 on the selling price of sorbents used in Illinois in the
1468+6 process of sorbent injection as used to comply with the
1469+7 Environmental Protection Act or the federal Clean Air Act, but
1470+8 the total payment into the Clean Air Act Permit Fund under this
1471+9 Act and the Retailers' Occupation Tax Act shall not exceed
1472+10 $2,000,000 in any fiscal year.
1473+11 Beginning July 1, 2013, each month the Department shall
1474+12 pay into the Underground Storage Tank Fund from the proceeds
1475+13 collected under this Act, the Service Use Tax Act, the Service
1476+14 Occupation Tax Act, and the Retailers' Occupation Tax Act an
1477+15 amount equal to the average monthly deficit in the Underground
1478+16 Storage Tank Fund during the prior year, as certified annually
1479+17 by the Illinois Environmental Protection Agency, but the total
1480+18 payment into the Underground Storage Tank Fund under this Act,
1481+19 the Service Use Tax Act, the Service Occupation Tax Act, and
1482+20 the Retailers' Occupation Tax Act shall not exceed $18,000,000
1483+21 in any State fiscal year. As used in this paragraph, the
1484+22 "average monthly deficit" shall be equal to the difference
1485+23 between the average monthly claims for payment by the fund and
1486+24 the average monthly revenues deposited into the fund,
1487+25 excluding payments made pursuant to this paragraph.
1488+26 Beginning July 1, 2015, of the remainder of the moneys
1489+
1490+
1491+
1492+
1493+
1494+ HB4636 Enrolled - 42 - LRB103 38201 HLH 68335 b
1495+
1496+
1497+HB4636 Enrolled- 43 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 43 - LRB103 38201 HLH 68335 b
1498+ HB4636 Enrolled - 43 - LRB103 38201 HLH 68335 b
1499+1 received by the Department under this Act, the Service Use Tax
1500+2 Act, the Service Occupation Tax Act, and the Retailers'
1501+3 Occupation Tax Act, each month the Department shall deposit
1502+4 $500,000 into the State Crime Laboratory Fund.
1503+5 Of the remainder of the moneys received by the Department
1504+6 pursuant to this Act, (a) 1.75% thereof shall be paid into the
1505+7 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
1506+8 and after July 1, 1989, 3.8% thereof shall be paid into the
1507+9 Build Illinois Fund; provided, however, that if in any fiscal
1508+10 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
1509+11 may be, of the moneys received by the Department and required
1510+12 to be paid into the Build Illinois Fund pursuant to Section 3
1511+13 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
1512+14 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
1513+15 Service Occupation Tax Act, such Acts being hereinafter called
1514+16 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
1515+17 may be, of moneys being hereinafter called the "Tax Act
1516+18 Amount", and (2) the amount transferred to the Build Illinois
1517+19 Fund from the State and Local Sales Tax Reform Fund shall be
1518+20 less than the Annual Specified Amount (as defined in Section 3
1519+21 of the Retailers' Occupation Tax Act), an amount equal to the
1520+22 difference shall be immediately paid into the Build Illinois
1521+23 Fund from other moneys received by the Department pursuant to
1522+24 the Tax Acts; and further provided, that if on the last
1523+25 business day of any month the sum of (1) the Tax Act Amount
1524+26 required to be deposited into the Build Illinois Bond Account
1525+
1526+
1527+
1528+
1529+
1530+ HB4636 Enrolled - 43 - LRB103 38201 HLH 68335 b
1531+
1532+
1533+HB4636 Enrolled- 44 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 44 - LRB103 38201 HLH 68335 b
1534+ HB4636 Enrolled - 44 - LRB103 38201 HLH 68335 b
1535+1 in the Build Illinois Fund during such month and (2) the amount
1536+2 transferred during such month to the Build Illinois Fund from
1537+3 the State and Local Sales Tax Reform Fund shall have been less
1538+4 than 1/12 of the Annual Specified Amount, an amount equal to
1539+5 the difference shall be immediately paid into the Build
1540+6 Illinois Fund from other moneys received by the Department
1541+7 pursuant to the Tax Acts; and, further provided, that in no
1542+8 event shall the payments required under the preceding proviso
1543+9 result in aggregate payments into the Build Illinois Fund
1544+10 pursuant to this clause (b) for any fiscal year in excess of
1545+11 the greater of (i) the Tax Act Amount or (ii) the Annual
1546+12 Specified Amount for such fiscal year; and, further provided,
1547+13 that the amounts payable into the Build Illinois Fund under
1548+14 this clause (b) shall be payable only until such time as the
1549+15 aggregate amount on deposit under each trust indenture
1550+16 securing Bonds issued and outstanding pursuant to the Build
1551+17 Illinois Bond Act is sufficient, taking into account any
1552+18 future investment income, to fully provide, in accordance with
1553+19 such indenture, for the defeasance of or the payment of the
1554+20 principal of, premium, if any, and interest on the Bonds
1555+21 secured by such indenture and on any Bonds expected to be
1556+22 issued thereafter and all fees and costs payable with respect
1557+23 thereto, all as certified by the Director of the Bureau of the
1558+24 Budget (now Governor's Office of Management and Budget). If on
1559+25 the last business day of any month in which Bonds are
1560+26 outstanding pursuant to the Build Illinois Bond Act, the
1561+
1562+
1563+
1564+
1565+
1566+ HB4636 Enrolled - 44 - LRB103 38201 HLH 68335 b
1567+
1568+
1569+HB4636 Enrolled- 45 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 45 - LRB103 38201 HLH 68335 b
1570+ HB4636 Enrolled - 45 - LRB103 38201 HLH 68335 b
1571+1 aggregate of the moneys deposited in the Build Illinois Bond
1572+2 Account in the Build Illinois Fund in such month shall be less
1573+3 than the amount required to be transferred in such month from
1574+4 the Build Illinois Bond Account to the Build Illinois Bond
1575+5 Retirement and Interest Fund pursuant to Section 13 of the
1576+6 Build Illinois Bond Act, an amount equal to such deficiency
1577+7 shall be immediately paid from other moneys received by the
1578+8 Department pursuant to the Tax Acts to the Build Illinois
1579+9 Fund; provided, however, that any amounts paid to the Build
1580+10 Illinois Fund in any fiscal year pursuant to this sentence
1581+11 shall be deemed to constitute payments pursuant to clause (b)
1582+12 of the preceding sentence and shall reduce the amount
1583+13 otherwise payable for such fiscal year pursuant to clause (b)
1584+14 of the preceding sentence. The moneys received by the
1585+15 Department pursuant to this Act and required to be deposited
1586+16 into the Build Illinois Fund are subject to the pledge, claim
1587+17 and charge set forth in Section 12 of the Build Illinois Bond
1588+18 Act.
1589+19 Subject to payment of amounts into the Build Illinois Fund
1590+20 as provided in the preceding paragraph or in any amendment
1591+21 thereto hereafter enacted, the following specified monthly
1592+22 installment of the amount requested in the certificate of the
1593+23 Chairman of the Metropolitan Pier and Exposition Authority
1594+24 provided under Section 8.25f of the State Finance Act, but not
1595+25 in excess of the sums designated as "Total Deposit", shall be
1596+26 deposited in the aggregate from collections under Section 9 of
1597+
1598+
1599+
1600+
1601+
1602+ HB4636 Enrolled - 45 - LRB103 38201 HLH 68335 b
1603+
1604+
1605+HB4636 Enrolled- 46 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 46 - LRB103 38201 HLH 68335 b
1606+ HB4636 Enrolled - 46 - LRB103 38201 HLH 68335 b
1607+1 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
1608+2 9 of the Service Occupation Tax Act, and Section 3 of the
1609+3 Retailers' Occupation Tax Act into the McCormick Place
1610+4 Expansion Project Fund in the specified fiscal years.
1611+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
1612+5 Fiscal Year Total Deposit
1613+6 1993 $0
1614+7 1994 53,000,000
1615+8 1995 58,000,000
1616+9 1996 61,000,000
1617+10 1997 64,000,000
1618+11 1998 68,000,000
1619+12 1999 71,000,000
1620+13 2000 75,000,000
1621+14 2001 80,000,000
1622+15 2002 93,000,000
1623+16 2003 99,000,000
1624+17 2004 103,000,000
1625+18 2005 108,000,000
1626+19 2006 113,000,000
1627+20 2007 119,000,000
1628+21 2008 126,000,000
1629+22 2009 132,000,000
1630+23 2010 139,000,000
1631+24 2011 146,000,000
1632+25 2012 153,000,000
1633+26 2013 161,000,000
1634+
1635+
1636+
1637+
1638+
1639+ HB4636 Enrolled - 46 - LRB103 38201 HLH 68335 b
1640+
1641+
1642+5 Fiscal Year Total Deposit
1643+6 1993 $0
1644+7 1994 53,000,000
1645+8 1995 58,000,000
1646+9 1996 61,000,000
1647+10 1997 64,000,000
1648+11 1998 68,000,000
1649+12 1999 71,000,000
1650+13 2000 75,000,000
1651+14 2001 80,000,000
1652+15 2002 93,000,000
1653+16 2003 99,000,000
1654+17 2004 103,000,000
1655+18 2005 108,000,000
1656+19 2006 113,000,000
1657+20 2007 119,000,000
1658+21 2008 126,000,000
1659+22 2009 132,000,000
1660+23 2010 139,000,000
1661+24 2011 146,000,000
1662+25 2012 153,000,000
1663+26 2013 161,000,000
1664+
1665+
1666+HB4636 Enrolled- 47 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 47 - LRB103 38201 HLH 68335 b
1667+ HB4636 Enrolled - 47 - LRB103 38201 HLH 68335 b
1668+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
1669+1 2014 170,000,000
1670+2 2015 179,000,000
1671+3 2016 189,000,000
1672+4 2017 199,000,000
1673+5 2018 210,000,000
1674+6 2019 221,000,000
1675+7 2020 233,000,000
1676+8 2021 300,000,000
1677+9 2022 300,000,000
1678+10 2023 300,000,000
1679+11 2024 300,000,000
1680+12 2025 300,000,000
1681+13 2026 300,000,000
1682+14 2027 375,000,000
1683+15 2028 375,000,000
1684+16 2029 375,000,000
1685+17 2030 375,000,000
1686+18 2031 375,000,000
1687+19 2032 375,000,000
1688+20 2033 375,000,000
1689+21 2034 375,000,000
1690+22 2035 375,000,000
1691+23 2036 450,000,000
1692+24 and
1693+25 each fiscal year
1694+26 thereafter that bonds
1695+
1696+
1697+
1698+
1699+
1700+ HB4636 Enrolled - 47 - LRB103 38201 HLH 68335 b
1701+
1702+1 2014 170,000,000
1703+2 2015 179,000,000
1704+3 2016 189,000,000
1705+4 2017 199,000,000
1706+5 2018 210,000,000
1707+6 2019 221,000,000
1708+7 2020 233,000,000
1709+8 2021 300,000,000
1710+9 2022 300,000,000
1711+10 2023 300,000,000
1712+11 2024 300,000,000
1713+12 2025 300,000,000
1714+13 2026 300,000,000
1715+14 2027 375,000,000
1716+15 2028 375,000,000
1717+16 2029 375,000,000
1718+17 2030 375,000,000
1719+18 2031 375,000,000
1720+19 2032 375,000,000
1721+20 2033 375,000,000
1722+21 2034 375,000,000
1723+22 2035 375,000,000
1724+23 2036 450,000,000
1725+24 and
1726+25 each fiscal year
1727+26 thereafter that bonds
1728+
1729+
1730+HB4636 Enrolled- 48 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 48 - LRB103 38201 HLH 68335 b
1731+ HB4636 Enrolled - 48 - LRB103 38201 HLH 68335 b
1732+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.
1733+1 are outstanding under
1734+2 Section 13.2 of the
1735+3 Metropolitan Pier and
1736+4 Exposition Authority Act,
1737+5 but not after fiscal year 2060.
1738+6 Beginning July 20, 1993 and in each month of each fiscal
1739+7 year thereafter, one-eighth of the amount requested in the
1740+8 certificate of the Chairman of the Metropolitan Pier and
1741+9 Exposition Authority for that fiscal year, less the amount
1742+10 deposited into the McCormick Place Expansion Project Fund by
1743+11 the State Treasurer in the respective month under subsection
1744+12 (g) of Section 13 of the Metropolitan Pier and Exposition
1745+13 Authority Act, plus cumulative deficiencies in the deposits
1746+14 required under this Section for previous months and years,
1747+15 shall be deposited into the McCormick Place Expansion Project
1748+16 Fund, until the full amount requested for the fiscal year, but
1749+17 not in excess of the amount specified above as "Total
1750+18 Deposit", has been deposited.
1751+19 Subject to payment of amounts into the Capital Projects
1752+20 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
1753+21 and the McCormick Place Expansion Project Fund pursuant to the
1754+22 preceding paragraphs or in any amendments thereto hereafter
1755+23 enacted, for aviation fuel sold on or after December 1, 2019,
1756+24 the Department shall each month deposit into the Aviation Fuel
1757+25 Sales Tax Refund Fund an amount estimated by the Department to
1758+26 be required for refunds of the 80% portion of the tax on
1759+
1760+
1761+
1762+
1763+
1764+ HB4636 Enrolled - 48 - LRB103 38201 HLH 68335 b
1765+
1766+1 are outstanding under
1767+2 Section 13.2 of the
1768+3 Metropolitan Pier and
1769+4 Exposition Authority Act,
1770+5 but not after fiscal year 2060.
1771+
1772+
1773+HB4636 Enrolled- 49 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 49 - LRB103 38201 HLH 68335 b
1774+ HB4636 Enrolled - 49 - LRB103 38201 HLH 68335 b
1775+1 aviation fuel under this Act. The Department shall only
1776+2 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
1777+3 under this paragraph for so long as the revenue use
1778+4 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
1779+5 binding on the State.
1780+6 Subject to payment of amounts into the Build Illinois Fund
1781+7 and the McCormick Place Expansion Project Fund pursuant to the
1782+8 preceding paragraphs or in any amendments thereto hereafter
1783+9 enacted, beginning July 1, 1993 and ending on September 30,
1784+10 2013, the Department shall each month pay into the Illinois
1785+11 Tax Increment Fund 0.27% of 80% of the net revenue realized for
1786+12 the preceding month from the 6.25% general rate on the selling
1787+13 price of tangible personal property.
1788+14 Subject to payment of amounts into the Build Illinois
1789+15 Fund, the McCormick Place Expansion Project Fund, the Illinois
1790+16 Tax Increment Fund, and the Energy Infrastructure Fund
1791+17 pursuant to the preceding paragraphs or in any amendments to
1792+18 this Section hereafter enacted, beginning on the first day of
1793+19 the first calendar month to occur on or after August 26, 2014
1794+20 (the effective date of Public Act 98-1098), each month, from
1795+21 the collections made under Section 9 of the Use Tax Act,
1796+22 Section 9 of the Service Use Tax Act, Section 9 of the Service
1797+23 Occupation Tax Act, and Section 3 of the Retailers' Occupation
1798+24 Tax Act, the Department shall pay into the Tax Compliance and
1799+25 Administration Fund, to be used, subject to appropriation, to
1800+26 fund additional auditors and compliance personnel at the
1801+
1802+
1803+
1804+
1805+
1806+ HB4636 Enrolled - 49 - LRB103 38201 HLH 68335 b
1807+
1808+
1809+HB4636 Enrolled- 50 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 50 - LRB103 38201 HLH 68335 b
1810+ HB4636 Enrolled - 50 - LRB103 38201 HLH 68335 b
1811+1 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
1812+2 the cash receipts collected during the preceding fiscal year
1813+3 by the Audit Bureau of the Department under the Use Tax Act,
1814+4 the Service Use Tax Act, the Service Occupation Tax Act, the
1815+5 Retailers' Occupation Tax Act, and associated local occupation
1816+6 and use taxes administered by the Department.
1817+7 Subject to payments of amounts into the Build Illinois
1818+8 Fund, the McCormick Place Expansion Project Fund, the Illinois
1819+9 Tax Increment Fund, and the Tax Compliance and Administration
1820+10 Fund as provided in this Section, beginning on July 1, 2018 the
1821+11 Department shall pay each month into the Downstate Public
1822+12 Transportation Fund the moneys required to be so paid under
1823+13 Section 2-3 of the Downstate Public Transportation Act.
1824+14 Subject to successful execution and delivery of a
1825+15 public-private agreement between the public agency and private
1826+16 entity and completion of the civic build, beginning on July 1,
1827+17 2023, of the remainder of the moneys received by the
1828+18 Department under the Use Tax Act, the Service Use Tax Act, the
1829+19 Service Occupation Tax Act, and this Act, the Department shall
1830+20 deposit the following specified deposits in the aggregate from
1831+21 collections under the Use Tax Act, the Service Use Tax Act, the
1832+22 Service Occupation Tax Act, and the Retailers' Occupation Tax
1833+23 Act, as required under Section 8.25g of the State Finance Act
1834+24 for distribution consistent with the Public-Private
1835+25 Partnership for Civic and Transit Infrastructure Project Act.
1836+26 The moneys received by the Department pursuant to this Act and
1837+
1838+
1839+
1840+
1841+
1842+ HB4636 Enrolled - 50 - LRB103 38201 HLH 68335 b
1843+
1844+
1845+HB4636 Enrolled- 51 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 51 - LRB103 38201 HLH 68335 b
1846+ HB4636 Enrolled - 51 - LRB103 38201 HLH 68335 b
1847+1 required to be deposited into the Civic and Transit
1848+2 Infrastructure Fund are subject to the pledge, claim, and
1849+3 charge set forth in Section 25-55 of the Public-Private
1850+4 Partnership for Civic and Transit Infrastructure Project Act.
1851+5 As used in this paragraph, "civic build", "private entity",
1852+6 "public-private agreement", and "public agency" have the
1853+7 meanings provided in Section 25-10 of the Public-Private
1854+8 Partnership for Civic and Transit Infrastructure Project Act.
1855+9 Fiscal Year............................Total Deposit
1856+10 2024....................................$200,000,000
1857+11 2025....................................$206,000,000
1858+12 2026....................................$212,200,000
1859+13 2027....................................$218,500,000
1860+14 2028....................................$225,100,000
1861+15 2029....................................$288,700,000
1862+16 2030....................................$298,900,000
1863+17 2031....................................$309,300,000
1864+18 2032....................................$320,100,000
1865+19 2033....................................$331,200,000
1866+20 2034....................................$341,200,000
1867+21 2035....................................$351,400,000
1868+22 2036....................................$361,900,000
1869+23 2037....................................$372,800,000
1870+24 2038....................................$384,000,000
1871+25 2039....................................$395,500,000
1872+26 2040....................................$407,400,000
1873+
1874+
1875+
1876+
1877+
1878+ HB4636 Enrolled - 51 - LRB103 38201 HLH 68335 b
1879+
1880+
1881+HB4636 Enrolled- 52 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 52 - LRB103 38201 HLH 68335 b
1882+ HB4636 Enrolled - 52 - LRB103 38201 HLH 68335 b
1883+1 2041....................................$419,600,000
1884+2 2042....................................$432,200,000
1885+3 2043....................................$445,100,000
1886+4 Beginning July 1, 2021 and until July 1, 2022, subject to
1887+5 the payment of amounts into the State and Local Sales Tax
1888+6 Reform Fund, the Build Illinois Fund, the McCormick Place
1889+7 Expansion Project Fund, the Illinois Tax Increment Fund, and
1890+8 the Tax Compliance and Administration Fund as provided in this
1891+9 Section, the Department shall pay each month into the Road
1892+10 Fund the amount estimated to represent 16% of the net revenue
1893+11 realized from the taxes imposed on motor fuel and gasohol.
1894+12 Beginning July 1, 2022 and until July 1, 2023, subject to the
1895+13 payment of amounts into the State and Local Sales Tax Reform
1896+14 Fund, the Build Illinois Fund, the McCormick Place Expansion
1897+15 Project Fund, the Illinois Tax Increment Fund, and the Tax
1898+16 Compliance and Administration Fund as provided in this
1899+17 Section, the Department shall pay each month into the Road
1900+18 Fund the amount estimated to represent 32% of the net revenue
1901+19 realized from the taxes imposed on motor fuel and gasohol.
1902+20 Beginning July 1, 2023 and until July 1, 2024, subject to the
1903+21 payment of amounts into the State and Local Sales Tax Reform
1904+22 Fund, the Build Illinois Fund, the McCormick Place Expansion
1905+23 Project Fund, the Illinois Tax Increment Fund, and the Tax
1906+24 Compliance and Administration Fund as provided in this
1907+25 Section, the Department shall pay each month into the Road
1908+26 Fund the amount estimated to represent 48% of the net revenue
1909+
1910+
1911+
1912+
1913+
1914+ HB4636 Enrolled - 52 - LRB103 38201 HLH 68335 b
1915+
1916+
1917+HB4636 Enrolled- 53 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 53 - LRB103 38201 HLH 68335 b
1918+ HB4636 Enrolled - 53 - LRB103 38201 HLH 68335 b
1919+1 realized from the taxes imposed on motor fuel and gasohol.
1920+2 Beginning July 1, 2024 and until July 1, 2025, subject to the
1921+3 payment of amounts into the State and Local Sales Tax Reform
1922+4 Fund, the Build Illinois Fund, the McCormick Place Expansion
1923+5 Project Fund, the Illinois Tax Increment Fund, and the Tax
1924+6 Compliance and Administration Fund as provided in this
1925+7 Section, the Department shall pay each month into the Road
1926+8 Fund the amount estimated to represent 64% of the net revenue
1927+9 realized from the taxes imposed on motor fuel and gasohol.
1928+10 Beginning on July 1, 2025, subject to the payment of amounts
1929+11 into the State and Local Sales Tax Reform Fund, the Build
1930+12 Illinois Fund, the McCormick Place Expansion Project Fund, the
1931+13 Illinois Tax Increment Fund, and the Tax Compliance and
1932+14 Administration Fund as provided in this Section, the
1933+15 Department shall pay each month into the Road Fund the amount
1934+16 estimated to represent 80% of the net revenue realized from
1935+17 the taxes imposed on motor fuel and gasohol. As used in this
1936+18 paragraph "motor fuel" has the meaning given to that term in
1937+19 Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
1938+20 meaning given to that term in Section 3-40 of this Act.
1939+21 Of the remainder of the moneys received by the Department
1940+22 pursuant to this Act, 75% thereof shall be paid into the State
1941+23 Treasury and 25% shall be reserved in a special account and
1942+24 used only for the transfer to the Common School Fund as part of
1943+25 the monthly transfer from the General Revenue Fund in
1944+26 accordance with Section 8a of the State Finance Act.
1945+
1946+
1947+
1948+
1949+
1950+ HB4636 Enrolled - 53 - LRB103 38201 HLH 68335 b
1951+
1952+
1953+HB4636 Enrolled- 54 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 54 - LRB103 38201 HLH 68335 b
1954+ HB4636 Enrolled - 54 - LRB103 38201 HLH 68335 b
1955+1 As soon as possible after the first day of each month, upon
1956+2 certification of the Department of Revenue, the Comptroller
1957+3 shall order transferred and the Treasurer shall transfer from
1958+4 the General Revenue Fund to the Motor Fuel Tax Fund an amount
1959+5 equal to 1.7% of 80% of the net revenue realized under this Act
1960+6 for the second preceding month. Beginning April 1, 2000, this
1961+7 transfer is no longer required and shall not be made.
1962+8 Net revenue realized for a month shall be the revenue
1963+9 collected by the State pursuant to this Act, less the amount
1964+10 paid out during that month as refunds to taxpayers for
1965+11 overpayment of liability.
1966+12 For greater simplicity of administration, manufacturers,
1967+13 importers and wholesalers whose products are sold at retail in
1968+14 Illinois by numerous retailers, and who wish to do so, may
1969+15 assume the responsibility for accounting and paying to the
1970+16 Department all tax accruing under this Act with respect to
1971+17 such sales, if the retailers who are affected do not make
1972+18 written objection to the Department to this arrangement.
1973+19 (Source: P.A. 102-700, Article 60, Section 60-15, eff.
1974+20 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
1975+21 102-1019, eff. 1-1-23; 103-154, eff. 6-30-23; 103-363, eff.
1976+22 7-28-23; 103-592, Article 110, Section 110-5, eff. 6-7-24;
1977+23 revised 7-22-24.)
1978+24 (Text of Section after amendment by P.A. 103-592, Article
1979+25 75, Section 75-5)
1980+
1981+
1982+
1983+
1984+
1985+ HB4636 Enrolled - 54 - LRB103 38201 HLH 68335 b
1986+
1987+
1988+HB4636 Enrolled- 55 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 55 - LRB103 38201 HLH 68335 b
1989+ HB4636 Enrolled - 55 - LRB103 38201 HLH 68335 b
1990+1 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
1991+2 and trailers that are required to be registered with an agency
1992+3 of this State, each retailer required or authorized to collect
1993+4 the tax imposed by this Act shall pay to the Department the
1994+5 amount of such tax (except as otherwise provided) at the time
1995+6 when he is required to file his return for the period during
1996+7 which such tax was collected, less a discount of 2.1% prior to
1997+8 January 1, 1990, and 1.75% on and after January 1, 1990, or $5
1998+9 per calendar year, whichever is greater, which is allowed to
1999+10 reimburse the retailer for expenses incurred in collecting the
2000+11 tax, keeping records, preparing and filing returns, remitting
2001+12 the tax and supplying data to the Department on request.
2002+13 Beginning with returns due on or after January 1, 2025, the
2003+14 discount allowed in this Section, the Retailers' Occupation
2004+15 Tax Act, the Service Occupation Tax Act, and the Service Use
2005+16 Tax Act, including any local tax administered by the
2006+17 Department and reported on the same return, shall not exceed
2007+18 $1,000 per month in the aggregate for returns other than
2008+19 transaction returns filed during the month. When determining
2009+20 the discount allowed under this Section, retailers shall
2010+21 include the amount of tax that would have been due at the 6.25%
2011+22 rate but for the 1.25% rate imposed on sales tax holiday items
2012+23 under Public Act 102-700. The discount under this Section is
2013+24 not allowed for the 1.25% portion of taxes paid on aviation
2014+25 fuel that is subject to the revenue use requirements of 49
2015+26 U.S.C. 47107(b) and 49 U.S.C. 47133. When determining the
2016+
2017+
2018+
2019+
2020+
2021+ HB4636 Enrolled - 55 - LRB103 38201 HLH 68335 b
2022+
2023+
2024+HB4636 Enrolled- 56 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 56 - LRB103 38201 HLH 68335 b
2025+ HB4636 Enrolled - 56 - LRB103 38201 HLH 68335 b
2026+1 discount allowed under this Section, retailers shall include
2027+2 the amount of tax that would have been due at the 1% rate but
2028+3 for the 0% rate imposed under Public Act 102-700. In the case
2029+4 of retailers who report and pay the tax on a transaction by
2030+5 transaction basis, as provided in this Section, such discount
2031+6 shall be taken with each such tax remittance instead of when
2032+7 such retailer files his periodic return, but, beginning with
2033+8 returns due on or after January 1, 2025, the discount allowed
2034+9 under this Section and the Retailers' Occupation Tax Act,
2035+10 including any local tax administered by the Department and
2036+11 reported on the same transaction return, shall not exceed
2037+12 $1,000 per month for all transaction returns filed during the
2038+13 month. The discount allowed under this Section is allowed only
2039+14 for returns that are filed in the manner required by this Act.
2040+15 The Department may disallow the discount for retailers whose
2041+16 certificate of registration is revoked at the time the return
2042+17 is filed, but only if the Department's decision to revoke the
2043+18 certificate of registration has become final. A retailer need
2044+19 not remit that part of any tax collected by him to the extent
2045+20 that he is required to remit and does remit the tax imposed by
2046+21 the Retailers' Occupation Tax Act, with respect to the sale of
2047+22 the same property.
2048+23 Where such tangible personal property is sold under a
2049+24 conditional sales contract, or under any other form of sale
2050+25 wherein the payment of the principal sum, or a part thereof, is
2051+26 extended beyond the close of the period for which the return is
2052+
2053+
2054+
2055+
2056+
2057+ HB4636 Enrolled - 56 - LRB103 38201 HLH 68335 b
2058+
2059+
2060+HB4636 Enrolled- 57 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 57 - LRB103 38201 HLH 68335 b
2061+ HB4636 Enrolled - 57 - LRB103 38201 HLH 68335 b
2062+1 filed, the retailer, in collecting the tax (except as to motor
2063+2 vehicles, watercraft, aircraft, and trailers that are required
2064+3 to be registered with an agency of this State), may collect for
2065+4 each tax return period, only the tax applicable to that part of
2066+5 the selling price actually received during such tax return
2067+6 period.
2068+7 In the case of leases, except as otherwise provided in
2069+8 this Act, the lessor, in collecting the tax, may collect for
2070+9 each tax return period, only the tax applicable to that part of
2071+10 the selling price actually received during such tax return
2072+11 period.
2073+12 Except as provided in this Section, on or before the
2074+13 twentieth day of each calendar month, such retailer shall file
2075+14 a return for the preceding calendar month. Such return shall
2076+15 be filed on forms prescribed by the Department and shall
2077+16 furnish such information as the Department may reasonably
2078+17 require. The return shall include the gross receipts on food
2079+18 for human consumption that is to be consumed off the premises
2080+19 where it is sold (other than alcoholic beverages, food
2081+20 consisting of or infused with adult use cannabis, soft drinks,
2082+21 and food that has been prepared for immediate consumption)
2083+22 which were received during the preceding calendar month,
2084+23 quarter, or year, as appropriate, and upon which tax would
2085+24 have been due but for the 0% rate imposed under Public Act
2086+25 102-700. The return shall also include the amount of tax that
2087+26 would have been due on food for human consumption that is to be
2088+
2089+
2090+
2091+
2092+
2093+ HB4636 Enrolled - 57 - LRB103 38201 HLH 68335 b
2094+
2095+
2096+HB4636 Enrolled- 58 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 58 - LRB103 38201 HLH 68335 b
2097+ HB4636 Enrolled - 58 - LRB103 38201 HLH 68335 b
2098+1 consumed off the premises where it is sold (other than
2099+2 alcoholic beverages, food consisting of or infused with adult
2100+3 use cannabis, soft drinks, and food that has been prepared for
2101+4 immediate consumption) but for the 0% rate imposed under
2102+5 Public Act 102-700.
2103+6 On and after January 1, 2018, except for returns required
2104+7 to be filed prior to January 1, 2023 for motor vehicles,
2105+8 watercraft, aircraft, and trailers that are required to be
2106+9 registered with an agency of this State, with respect to
2107+10 retailers whose annual gross receipts average $20,000 or more,
2108+11 all returns required to be filed pursuant to this Act shall be
2109+12 filed electronically. On and after January 1, 2023, with
2110+13 respect to retailers whose annual gross receipts average
2111+14 $20,000 or more, all returns required to be filed pursuant to
2112+15 this Act, including, but not limited to, returns for motor
2113+16 vehicles, watercraft, aircraft, and trailers that are required
2114+17 to be registered with an agency of this State, shall be filed
2115+18 electronically. Retailers who demonstrate that they do not
2116+19 have access to the Internet or demonstrate hardship in filing
2117+20 electronically may petition the Department to waive the
2118+21 electronic filing requirement.
2119+22 The Department may require returns to be filed on a
2120+23 quarterly basis. If so required, a return for each calendar
2121+24 quarter shall be filed on or before the twentieth day of the
2122+25 calendar month following the end of such calendar quarter. The
2123+26 taxpayer shall also file a return with the Department for each
2124+
2125+
2126+
2127+
2128+
2129+ HB4636 Enrolled - 58 - LRB103 38201 HLH 68335 b
2130+
2131+
2132+HB4636 Enrolled- 59 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 59 - LRB103 38201 HLH 68335 b
2133+ HB4636 Enrolled - 59 - LRB103 38201 HLH 68335 b
2134+1 of the first two months of each calendar quarter, on or before
2135+2 the twentieth day of the following calendar month, stating:
2136+3 1. The name of the seller;
2137+4 2. The address of the principal place of business from
2138+5 which he engages in the business of selling tangible
2139+6 personal property at retail in this State;
2140+7 3. The total amount of taxable receipts received by
2141+8 him during the preceding calendar month from sales of
2142+9 tangible personal property by him during such preceding
2143+10 calendar month, including receipts from charge and time
2144+11 sales, but less all deductions allowed by law;
2145+12 4. The amount of credit provided in Section 2d of this
2146+13 Act;
2147+14 5. The amount of tax due;
2148+15 5-5. The signature of the taxpayer; and
2149+16 6. Such other reasonable information as the Department
2150+17 may require.
2151+18 Each retailer required or authorized to collect the tax
2152+19 imposed by this Act on aviation fuel sold at retail in this
2153+20 State during the preceding calendar month shall, instead of
2154+21 reporting and paying tax on aviation fuel as otherwise
2155+22 required by this Section, report and pay such tax on a separate
2156+23 aviation fuel tax return. The requirements related to the
2157+24 return shall be as otherwise provided in this Section.
2158+25 Notwithstanding any other provisions of this Act to the
2159+26 contrary, retailers collecting tax on aviation fuel shall file
2160+
2161+
2162+
2163+
2164+
2165+ HB4636 Enrolled - 59 - LRB103 38201 HLH 68335 b
2166+
2167+
2168+HB4636 Enrolled- 60 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 60 - LRB103 38201 HLH 68335 b
2169+ HB4636 Enrolled - 60 - LRB103 38201 HLH 68335 b
2170+1 all aviation fuel tax returns and shall make all aviation fuel
2171+2 tax payments by electronic means in the manner and form
2172+3 required by the Department. For purposes of this Section,
2173+4 "aviation fuel" means jet fuel and aviation gasoline.
2174+5 If a taxpayer fails to sign a return within 30 days after
2175+6 the proper notice and demand for signature by the Department,
2176+7 the return shall be considered valid and any amount shown to be
2177+8 due on the return shall be deemed assessed.
2178+9 Notwithstanding any other provision of this Act to the
2179+10 contrary, retailers subject to tax on cannabis shall file all
2180+11 cannabis tax returns and shall make all cannabis tax payments
2181+12 by electronic means in the manner and form required by the
2182+13 Department.
2183+14 Beginning October 1, 1993, a taxpayer who has an average
2184+15 monthly tax liability of $150,000 or more shall make all
2185+16 payments required by rules of the Department by electronic
2186+17 funds transfer. Beginning October 1, 1994, a taxpayer who has
2187+18 an average monthly tax liability of $100,000 or more shall
2188+19 make all payments required by rules of the Department by
2189+20 electronic funds transfer. Beginning October 1, 1995, a
2190+21 taxpayer who has an average monthly tax liability of $50,000
2191+22 or more shall make all payments required by rules of the
2192+23 Department by electronic funds transfer. Beginning October 1,
2193+24 2000, a taxpayer who has an annual tax liability of $200,000 or
2194+25 more shall make all payments required by rules of the
2195+26 Department by electronic funds transfer. The term "annual tax
2196+
2197+
2198+
2199+
2200+
2201+ HB4636 Enrolled - 60 - LRB103 38201 HLH 68335 b
2202+
2203+
2204+HB4636 Enrolled- 61 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 61 - LRB103 38201 HLH 68335 b
2205+ HB4636 Enrolled - 61 - LRB103 38201 HLH 68335 b
2206+1 liability" shall be the sum of the taxpayer's liabilities
2207+2 under this Act, and under all other State and local occupation
2208+3 and use tax laws administered by the Department, for the
2209+4 immediately preceding calendar year. The term "average monthly
2210+5 tax liability" means the sum of the taxpayer's liabilities
2211+6 under this Act, and under all other State and local occupation
2212+7 and use tax laws administered by the Department, for the
2213+8 immediately preceding calendar year divided by 12. Beginning
2214+9 on October 1, 2002, a taxpayer who has a tax liability in the
2215+10 amount set forth in subsection (b) of Section 2505-210 of the
2216+11 Department of Revenue Law shall make all payments required by
2217+12 rules of the Department by electronic funds transfer.
2218+13 Before August 1 of each year beginning in 1993, the
2219+14 Department shall notify all taxpayers required to make
2220+15 payments by electronic funds transfer. All taxpayers required
2221+16 to make payments by electronic funds transfer shall make those
2222+17 payments for a minimum of one year beginning on October 1.
2223+18 Any taxpayer not required to make payments by electronic
2224+19 funds transfer may make payments by electronic funds transfer
2225+20 with the permission of the Department.
2226+21 All taxpayers required to make payment by electronic funds
2227+22 transfer and any taxpayers authorized to voluntarily make
2228+23 payments by electronic funds transfer shall make those
2229+24 payments in the manner authorized by the Department.
2230+25 The Department shall adopt such rules as are necessary to
2231+26 effectuate a program of electronic funds transfer and the
2232+
2233+
2234+
2235+
2236+
2237+ HB4636 Enrolled - 61 - LRB103 38201 HLH 68335 b
2238+
2239+
2240+HB4636 Enrolled- 62 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 62 - LRB103 38201 HLH 68335 b
2241+ HB4636 Enrolled - 62 - LRB103 38201 HLH 68335 b
2242+1 requirements of this Section.
2243+2 Before October 1, 2000, if the taxpayer's average monthly
2244+3 tax liability to the Department under this Act, the Retailers'
2245+4 Occupation Tax Act, the Service Occupation Tax Act, the
2246+5 Service Use Tax Act was $10,000 or more during the preceding 4
2247+6 complete calendar quarters, he shall file a return with the
2248+7 Department each month by the 20th day of the month next
2249+8 following the month during which such tax liability is
2250+9 incurred and shall make payments to the Department on or
2251+10 before the 7th, 15th, 22nd and last day of the month during
2252+11 which such liability is incurred. On and after October 1,
2253+12 2000, if the taxpayer's average monthly tax liability to the
2254+13 Department under this Act, the Retailers' Occupation Tax Act,
2255+14 the Service Occupation Tax Act, and the Service Use Tax Act was
2256+15 $20,000 or more during the preceding 4 complete calendar
2257+16 quarters, he shall file a return with the Department each
2258+17 month by the 20th day of the month next following the month
2259+18 during which such tax liability is incurred and shall make
2260+19 payment to the Department on or before the 7th, 15th, 22nd and
2261+20 last day of the month during which such liability is incurred.
2262+21 If the month during which such tax liability is incurred began
2263+22 prior to January 1, 1985, each payment shall be in an amount
2264+23 equal to 1/4 of the taxpayer's actual liability for the month
2265+24 or an amount set by the Department not to exceed 1/4 of the
2266+25 average monthly liability of the taxpayer to the Department
2267+26 for the preceding 4 complete calendar quarters (excluding the
2268+
2269+
2270+
2271+
2272+
2273+ HB4636 Enrolled - 62 - LRB103 38201 HLH 68335 b
2274+
2275+
2276+HB4636 Enrolled- 63 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 63 - LRB103 38201 HLH 68335 b
2277+ HB4636 Enrolled - 63 - LRB103 38201 HLH 68335 b
2278+1 month of highest liability and the month of lowest liability
2279+2 in such 4 quarter period). If the month during which such tax
2280+3 liability is incurred begins on or after January 1, 1985, and
2281+4 prior to January 1, 1987, each payment shall be in an amount
2282+5 equal to 22.5% of the taxpayer's actual liability for the
2283+6 month or 27.5% of the taxpayer's liability for the same
2284+7 calendar month of the preceding year. If the month during
2285+8 which such tax liability is incurred begins on or after
2286+9 January 1, 1987, and prior to January 1, 1988, each payment
2287+10 shall be in an amount equal to 22.5% of the taxpayer's actual
2288+11 liability for the month or 26.25% of the taxpayer's liability
2289+12 for the same calendar month of the preceding year. If the month
2290+13 during which such tax liability is incurred begins on or after
2291+14 January 1, 1988, and prior to January 1, 1989, or begins on or
2292+15 after January 1, 1996, each payment shall be in an amount equal
2293+16 to 22.5% of the taxpayer's actual liability for the month or
2294+17 25% of the taxpayer's liability for the same calendar month of
2295+18 the preceding year. If the month during which such tax
2296+19 liability is incurred begins on or after January 1, 1989, and
2297+20 prior to January 1, 1996, each payment shall be in an amount
2298+21 equal to 22.5% of the taxpayer's actual liability for the
2299+22 month or 25% of the taxpayer's liability for the same calendar
2300+23 month of the preceding year or 100% of the taxpayer's actual
2301+24 liability for the quarter monthly reporting period. The amount
2302+25 of such quarter monthly payments shall be credited against the
2303+26 final tax liability of the taxpayer's return for that month.
2304+
2305+
2306+
2307+
2308+
2309+ HB4636 Enrolled - 63 - LRB103 38201 HLH 68335 b
2310+
2311+
2312+HB4636 Enrolled- 64 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 64 - LRB103 38201 HLH 68335 b
2313+ HB4636 Enrolled - 64 - LRB103 38201 HLH 68335 b
2314+1 Before October 1, 2000, once applicable, the requirement of
2315+2 the making of quarter monthly payments to the Department shall
2316+3 continue until such taxpayer's average monthly liability to
2317+4 the Department during the preceding 4 complete calendar
2318+5 quarters (excluding the month of highest liability and the
2319+6 month of lowest liability) is less than $9,000, or until such
2320+7 taxpayer's average monthly liability to the Department as
2321+8 computed for each calendar quarter of the 4 preceding complete
2322+9 calendar quarter period is less than $10,000. However, if a
2323+10 taxpayer can show the Department that a substantial change in
2324+11 the taxpayer's business has occurred which causes the taxpayer
2325+12 to anticipate that his average monthly tax liability for the
2326+13 reasonably foreseeable future will fall below the $10,000
2327+14 threshold stated above, then such taxpayer may petition the
2328+15 Department for change in such taxpayer's reporting status. On
2329+16 and after October 1, 2000, once applicable, the requirement of
2330+17 the making of quarter monthly payments to the Department shall
2331+18 continue until such taxpayer's average monthly liability to
2332+19 the Department during the preceding 4 complete calendar
2333+20 quarters (excluding the month of highest liability and the
2334+21 month of lowest liability) is less than $19,000 or until such
2335+22 taxpayer's average monthly liability to the Department as
2336+23 computed for each calendar quarter of the 4 preceding complete
2337+24 calendar quarter period is less than $20,000. However, if a
2338+25 taxpayer can show the Department that a substantial change in
2339+26 the taxpayer's business has occurred which causes the taxpayer
2340+
2341+
2342+
2343+
2344+
2345+ HB4636 Enrolled - 64 - LRB103 38201 HLH 68335 b
2346+
2347+
2348+HB4636 Enrolled- 65 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 65 - LRB103 38201 HLH 68335 b
2349+ HB4636 Enrolled - 65 - LRB103 38201 HLH 68335 b
2350+1 to anticipate that his average monthly tax liability for the
2351+2 reasonably foreseeable future will fall below the $20,000
2352+3 threshold stated above, then such taxpayer may petition the
2353+4 Department for a change in such taxpayer's reporting status.
2354+5 The Department shall change such taxpayer's reporting status
2355+6 unless it finds that such change is seasonal in nature and not
2356+7 likely to be long term. Quarter monthly payment status shall
2357+8 be determined under this paragraph as if the rate reduction to
2358+9 1.25% in Public Act 102-700 on sales tax holiday items had not
2359+10 occurred. For quarter monthly payments due on or after July 1,
2360+11 2023 and through June 30, 2024, "25% of the taxpayer's
2361+12 liability for the same calendar month of the preceding year"
2362+13 shall be determined as if the rate reduction to 1.25% in Public
2363+14 Act 102-700 on sales tax holiday items had not occurred.
2364+15 Quarter monthly payment status shall be determined under this
2365+16 paragraph as if the rate reduction to 0% in Public Act 102-700
2366+17 on food for human consumption that is to be consumed off the
2367+18 premises where it is sold (other than alcoholic beverages,
2368+19 food consisting of or infused with adult use cannabis, soft
2369+20 drinks, and food that has been prepared for immediate
2370+21 consumption) had not occurred. For quarter monthly payments
2371+22 due under this paragraph on or after July 1, 2023 and through
2372+23 June 30, 2024, "25% of the taxpayer's liability for the same
2373+24 calendar month of the preceding year" shall be determined as
2374+25 if the rate reduction to 0% in Public Act 102-700 had not
2375+26 occurred. If any such quarter monthly payment is not paid at
2376+
2377+
2378+
2379+
2380+
2381+ HB4636 Enrolled - 65 - LRB103 38201 HLH 68335 b
2382+
2383+
2384+HB4636 Enrolled- 66 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 66 - LRB103 38201 HLH 68335 b
2385+ HB4636 Enrolled - 66 - LRB103 38201 HLH 68335 b
2386+1 the time or in the amount required by this Section, then the
2387+2 taxpayer shall be liable for penalties and interest on the
2388+3 difference between the minimum amount due and the amount of
2389+4 such quarter monthly payment actually and timely paid, except
2390+5 insofar as the taxpayer has previously made payments for that
2391+6 month to the Department in excess of the minimum payments
2392+7 previously due as provided in this Section. The Department
2393+8 shall make reasonable rules and regulations to govern the
2394+9 quarter monthly payment amount and quarter monthly payment
2395+10 dates for taxpayers who file on other than a calendar monthly
2396+11 basis.
2397+12 If any such payment provided for in this Section exceeds
2398+13 the taxpayer's liabilities under this Act, the Retailers'
2399+14 Occupation Tax Act, the Service Occupation Tax Act and the
2400+15 Service Use Tax Act, as shown by an original monthly return,
2401+16 the Department shall issue to the taxpayer a credit memorandum
2402+17 no later than 30 days after the date of payment, which
2403+18 memorandum may be submitted by the taxpayer to the Department
2404+19 in payment of tax liability subsequently to be remitted by the
2405+20 taxpayer to the Department or be assigned by the taxpayer to a
2406+21 similar taxpayer under this Act, the Retailers' Occupation Tax
2407+22 Act, the Service Occupation Tax Act or the Service Use Tax Act,
2408+23 in accordance with reasonable rules and regulations to be
2409+24 prescribed by the Department, except that if such excess
2410+25 payment is shown on an original monthly return and is made
2411+26 after December 31, 1986, no credit memorandum shall be issued,
2412+
2413+
2414+
2415+
2416+
2417+ HB4636 Enrolled - 66 - LRB103 38201 HLH 68335 b
2418+
2419+
2420+HB4636 Enrolled- 67 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 67 - LRB103 38201 HLH 68335 b
2421+ HB4636 Enrolled - 67 - LRB103 38201 HLH 68335 b
2422+1 unless requested by the taxpayer. If no such request is made,
2423+2 the taxpayer may credit such excess payment against tax
2424+3 liability subsequently to be remitted by the taxpayer to the
2425+4 Department under this Act, the Retailers' Occupation Tax Act,
2426+5 the Service Occupation Tax Act or the Service Use Tax Act, in
2427+6 accordance with reasonable rules and regulations prescribed by
2428+7 the Department. If the Department subsequently determines that
2429+8 all or any part of the credit taken was not actually due to the
2430+9 taxpayer, the taxpayer's vendor's discount shall be reduced,
2431+10 if necessary, to reflect the difference between the credit
2432+11 taken and that actually due, and the taxpayer shall be liable
2433+12 for penalties and interest on such difference.
2434+13 If the retailer is otherwise required to file a monthly
2435+14 return and if the retailer's average monthly tax liability to
2436+15 the Department does not exceed $200, the Department may
2437+16 authorize his returns to be filed on a quarter annual basis,
2438+17 with the return for January, February, and March of a given
2439+18 year being due by April 20 of such year; with the return for
2440+19 April, May and June of a given year being due by July 20 of
2441+20 such year; with the return for July, August and September of a
2442+21 given year being due by October 20 of such year, and with the
2443+22 return for October, November and December of a given year
2444+23 being due by January 20 of the following year.
2445+24 If the retailer is otherwise required to file a monthly or
2446+25 quarterly return and if the retailer's average monthly tax
2447+26 liability to the Department does not exceed $50, the
2448+
2449+
2450+
2451+
2452+
2453+ HB4636 Enrolled - 67 - LRB103 38201 HLH 68335 b
2454+
2455+
2456+HB4636 Enrolled- 68 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 68 - LRB103 38201 HLH 68335 b
2457+ HB4636 Enrolled - 68 - LRB103 38201 HLH 68335 b
2458+1 Department may authorize his returns to be filed on an annual
2459+2 basis, with the return for a given year being due by January 20
2460+3 of the following year.
2461+4 Such quarter annual and annual returns, as to form and
2462+5 substance, shall be subject to the same requirements as
2463+6 monthly returns.
2464+7 Notwithstanding any other provision in this Act concerning
2465+8 the time within which a retailer may file his return, in the
2466+9 case of any retailer who ceases to engage in a kind of business
2467+10 which makes him responsible for filing returns under this Act,
2468+11 such retailer shall file a final return under this Act with the
2469+12 Department not more than one month after discontinuing such
2470+13 business.
2471+14 In addition, with respect to motor vehicles, watercraft,
2472+15 aircraft, and trailers that are required to be registered with
2473+16 an agency of this State, except as otherwise provided in this
2474+17 Section, every retailer selling this kind of tangible personal
2475+18 property shall file, with the Department, upon a form to be
2476+19 prescribed and supplied by the Department, a separate return
2477+20 for each such item of tangible personal property which the
2478+21 retailer sells, except that if, in the same transaction, (i) a
2479+22 retailer of aircraft, watercraft, motor vehicles or trailers
2480+23 transfers more than one aircraft, watercraft, motor vehicle or
2481+24 trailer to another aircraft, watercraft, motor vehicle or
2482+25 trailer retailer for the purpose of resale or (ii) a retailer
2483+26 of aircraft, watercraft, motor vehicles, or trailers transfers
2484+
2485+
2486+
2487+
2488+
2489+ HB4636 Enrolled - 68 - LRB103 38201 HLH 68335 b
2490+
2491+
2492+HB4636 Enrolled- 69 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 69 - LRB103 38201 HLH 68335 b
2493+ HB4636 Enrolled - 69 - LRB103 38201 HLH 68335 b
2494+1 more than one aircraft, watercraft, motor vehicle, or trailer
2495+2 to a purchaser for use as a qualifying rolling stock as
2496+3 provided in Section 3-55 of this Act, then that seller may
2497+4 report the transfer of all the aircraft, watercraft, motor
2498+5 vehicles or trailers involved in that transaction to the
2499+6 Department on the same uniform invoice-transaction reporting
2500+7 return form. For purposes of this Section, "watercraft" means
2501+8 a Class 2, Class 3, or Class 4 watercraft as defined in Section
2502+9 3-2 of the Boat Registration and Safety Act, a personal
2503+10 watercraft, or any boat equipped with an inboard motor.
2504+11 In addition, with respect to motor vehicles, watercraft,
2505+12 aircraft, and trailers that are required to be registered with
2506+13 an agency of this State, every person who is engaged in the
2507+14 business of leasing or renting such items and who, in
2508+15 connection with such business, sells any such item to a
2509+16 retailer for the purpose of resale is, notwithstanding any
2510+17 other provision of this Section to the contrary, authorized to
2511+18 meet the return-filing requirement of this Act by reporting
2512+19 the transfer of all the aircraft, watercraft, motor vehicles,
2513+20 or trailers transferred for resale during a month to the
2514+21 Department on the same uniform invoice-transaction reporting
2515+22 return form on or before the 20th of the month following the
2516+23 month in which the transfer takes place. Notwithstanding any
2517+24 other provision of this Act to the contrary, all returns filed
2518+25 under this paragraph must be filed by electronic means in the
2519+26 manner and form as required by the Department.
2520+
2521+
2522+
2523+
2524+
2525+ HB4636 Enrolled - 69 - LRB103 38201 HLH 68335 b
2526+
2527+
2528+HB4636 Enrolled- 70 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 70 - LRB103 38201 HLH 68335 b
2529+ HB4636 Enrolled - 70 - LRB103 38201 HLH 68335 b
2530+1 The transaction reporting return in the case of motor
2531+2 vehicles or trailers that are required to be registered with
2532+3 an agency of this State, shall be the same document as the
2533+4 Uniform Invoice referred to in Section 5-402 of the Illinois
2534+5 Vehicle Code and must show the name and address of the seller;
2535+6 the name and address of the purchaser; the amount of the
2536+7 selling price including the amount allowed by the retailer for
2537+8 traded-in property, if any; the amount allowed by the retailer
2538+9 for the traded-in tangible personal property, if any, to the
2539+10 extent to which Section 2 of this Act allows an exemption for
2540+11 the value of traded-in property; the balance payable after
2541+12 deducting such trade-in allowance from the total selling
2542+13 price; the amount of tax due from the retailer with respect to
2543+14 such transaction; the amount of tax collected from the
2544+15 purchaser by the retailer on such transaction (or satisfactory
2545+16 evidence that such tax is not due in that particular instance,
2546+17 if that is claimed to be the fact); the place and date of the
2547+18 sale; a sufficient identification of the property sold; such
2548+19 other information as is required in Section 5-402 of the
2549+20 Illinois Vehicle Code, and such other information as the
2550+21 Department may reasonably require.
2551+22 The transaction reporting return in the case of watercraft
2552+23 and aircraft must show the name and address of the seller; the
2553+24 name and address of the purchaser; the amount of the selling
2554+25 price including the amount allowed by the retailer for
2555+26 traded-in property, if any; the amount allowed by the retailer
2556+
2557+
2558+
2559+
2560+
2561+ HB4636 Enrolled - 70 - LRB103 38201 HLH 68335 b
2562+
2563+
2564+HB4636 Enrolled- 71 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 71 - LRB103 38201 HLH 68335 b
2565+ HB4636 Enrolled - 71 - LRB103 38201 HLH 68335 b
2566+1 for the traded-in tangible personal property, if any, to the
2567+2 extent to which Section 2 of this Act allows an exemption for
2568+3 the value of traded-in property; the balance payable after
2569+4 deducting such trade-in allowance from the total selling
2570+5 price; the amount of tax due from the retailer with respect to
2571+6 such transaction; the amount of tax collected from the
2572+7 purchaser by the retailer on such transaction (or satisfactory
2573+8 evidence that such tax is not due in that particular instance,
2574+9 if that is claimed to be the fact); the place and date of the
2575+10 sale, a sufficient identification of the property sold, and
2576+11 such other information as the Department may reasonably
2577+12 require.
2578+13 Such transaction reporting return shall be filed not later
2579+14 than 20 days after the date of delivery of the item that is
2580+15 being sold, but may be filed by the retailer at any time sooner
2581+16 than that if he chooses to do so. The transaction reporting
2582+17 return and tax remittance or proof of exemption from the tax
2583+18 that is imposed by this Act may be transmitted to the
2584+19 Department by way of the State agency with which, or State
2585+20 officer with whom, the tangible personal property must be
2586+21 titled or registered (if titling or registration is required)
2587+22 if the Department and such agency or State officer determine
2588+23 that this procedure will expedite the processing of
2589+24 applications for title or registration.
2590+25 With each such transaction reporting return, the retailer
2591+26 shall remit the proper amount of tax due (or shall submit
2592+
2593+
2594+
2595+
2596+
2597+ HB4636 Enrolled - 71 - LRB103 38201 HLH 68335 b
2598+
2599+
2600+HB4636 Enrolled- 72 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 72 - LRB103 38201 HLH 68335 b
2601+ HB4636 Enrolled - 72 - LRB103 38201 HLH 68335 b
2602+1 satisfactory evidence that the sale is not taxable if that is
2603+2 the case), to the Department or its agents, whereupon the
2604+3 Department shall issue, in the purchaser's name, a tax receipt
2605+4 (or a certificate of exemption if the Department is satisfied
2606+5 that the particular sale is tax exempt) which such purchaser
2607+6 may submit to the agency with which, or State officer with
2608+7 whom, he must title or register the tangible personal property
2609+8 that is involved (if titling or registration is required) in
2610+9 support of such purchaser's application for an Illinois
2611+10 certificate or other evidence of title or registration to such
2612+11 tangible personal property.
2613+12 No retailer's failure or refusal to remit tax under this
2614+13 Act precludes a user, who has paid the proper tax to the
2615+14 retailer, from obtaining his certificate of title or other
2616+15 evidence of title or registration (if titling or registration
2617+16 is required) upon satisfying the Department that such user has
2618+17 paid the proper tax (if tax is due) to the retailer. The
2619+18 Department shall adopt appropriate rules to carry out the
2620+19 mandate of this paragraph.
2621+20 If the user who would otherwise pay tax to the retailer
2622+21 wants the transaction reporting return filed and the payment
2623+22 of tax or proof of exemption made to the Department before the
2624+23 retailer is willing to take these actions and such user has not
2625+24 paid the tax to the retailer, such user may certify to the fact
2626+25 of such delay by the retailer, and may (upon the Department
2627+26 being satisfied of the truth of such certification) transmit
2628+
2629+
2630+
2631+
2632+
2633+ HB4636 Enrolled - 72 - LRB103 38201 HLH 68335 b
2634+
2635+
2636+HB4636 Enrolled- 73 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 73 - LRB103 38201 HLH 68335 b
2637+ HB4636 Enrolled - 73 - LRB103 38201 HLH 68335 b
2638+1 the information required by the transaction reporting return
2639+2 and the remittance for tax or proof of exemption directly to
2640+3 the Department and obtain his tax receipt or exemption
2641+4 determination, in which event the transaction reporting return
2642+5 and tax remittance (if a tax payment was required) shall be
2643+6 credited by the Department to the proper retailer's account
2644+7 with the Department, but without the vendor's discount
2645+8 provided for in this Section being allowed. When the user pays
2646+9 the tax directly to the Department, he shall pay the tax in the
2647+10 same amount and in the same form in which it would be remitted
2648+11 if the tax had been remitted to the Department by the retailer.
2649+12 On and after January 1, 2025, with respect to the lease of
2650+13 trailers, other than semitrailers as defined in Section 1-187
2651+14 of the Illinois Vehicle Code, that are required to be
2652+15 registered with an agency of this State and that are subject to
2653+16 the tax on lease receipts under this Act, notwithstanding any
2654+17 other provision of this Act to the contrary, for the purpose of
2655+18 reporting and paying tax under this Act on those lease
2656+19 receipts, lessors shall file returns in addition to and
2657+20 separate from the transaction reporting return. Lessors shall
2658+21 file those lease returns and make payment to the Department by
2659+22 electronic means on or before the 20th day of each month
2660+23 following the month, quarter, or year, as applicable, in which
2661+24 lease receipts were received. All lease receipts received by
2662+25 the lessor from the lease of those trailers during the same
2663+26 reporting period shall be reported and tax shall be paid on a
2664+
2665+
2666+
2667+
2668+
2669+ HB4636 Enrolled - 73 - LRB103 38201 HLH 68335 b
2670+
2671+
2672+HB4636 Enrolled- 74 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 74 - LRB103 38201 HLH 68335 b
2673+ HB4636 Enrolled - 74 - LRB103 38201 HLH 68335 b
2674+1 single return form to be prescribed by the Department.
2675+2 Where a retailer collects the tax with respect to the
2676+3 selling price of tangible personal property which he sells and
2677+4 the purchaser thereafter returns such tangible personal
2678+5 property and the retailer refunds the selling price thereof to
2679+6 the purchaser, such retailer shall also refund, to the
2680+7 purchaser, the tax so collected from the purchaser. When
2681+8 filing his return for the period in which he refunds such tax
2682+9 to the purchaser, the retailer may deduct the amount of the tax
2683+10 so refunded by him to the purchaser from any other use tax
2684+11 which such retailer may be required to pay or remit to the
2685+12 Department, as shown by such return, if the amount of the tax
2686+13 to be deducted was previously remitted to the Department by
2687+14 such retailer. If the retailer has not previously remitted the
2688+15 amount of such tax to the Department, he is entitled to no
2689+16 deduction under this Act upon refunding such tax to the
2690+17 purchaser.
2691+18 Any retailer filing a return under this Section shall also
2692+19 include (for the purpose of paying tax thereon) the total tax
2693+20 covered by such return upon the selling price of tangible
2694+21 personal property purchased by him at retail from a retailer,
2695+22 but as to which the tax imposed by this Act was not collected
2696+23 from the retailer filing such return, and such retailer shall
2697+24 remit the amount of such tax to the Department when filing such
2698+25 return.
2699+26 If experience indicates such action to be practicable, the
2700+
2701+
2702+
2703+
2704+
2705+ HB4636 Enrolled - 74 - LRB103 38201 HLH 68335 b
2706+
2707+
2708+HB4636 Enrolled- 75 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 75 - LRB103 38201 HLH 68335 b
2709+ HB4636 Enrolled - 75 - LRB103 38201 HLH 68335 b
2710+1 Department may prescribe and furnish a combination or joint
2711+2 return which will enable retailers, who are required to file
2712+3 returns hereunder and also under the Retailers' Occupation Tax
2713+4 Act, to furnish all the return information required by both
2714+5 Acts on the one form.
2715+6 Where the retailer has more than one business registered
2716+7 with the Department under separate registration under this
2717+8 Act, such retailer may not file each return that is due as a
2718+9 single return covering all such registered businesses, but
2719+10 shall file separate returns for each such registered business.
2720+11 Beginning January 1, 1990, each month the Department shall
2721+12 pay into the State and Local Sales Tax Reform Fund, a special
2722+13 fund in the State Treasury which is hereby created, the net
2723+14 revenue realized for the preceding month from the 1% tax
2724+15 imposed under this Act.
2725+16 Beginning January 1, 1990, each month the Department shall
2726+17 pay into the County and Mass Transit District Fund 4% of the
2727+18 net revenue realized for the preceding month from the 6.25%
2728+19 general rate on the selling price of tangible personal
2729+20 property which is purchased outside Illinois at retail from a
2730+21 retailer and which is titled or registered by an agency of this
2731+22 State's government.
2732+23 Beginning January 1, 1990, each month the Department shall
2733+24 pay into the State and Local Sales Tax Reform Fund, a special
2734+25 fund in the State Treasury, 20% of the net revenue realized for
2735+26 the preceding month from the 6.25% general rate on the selling
2736+
2737+
2738+
2739+
2740+
2741+ HB4636 Enrolled - 75 - LRB103 38201 HLH 68335 b
2742+
2743+
2744+HB4636 Enrolled- 76 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 76 - LRB103 38201 HLH 68335 b
2745+ HB4636 Enrolled - 76 - LRB103 38201 HLH 68335 b
2746+1 price of tangible personal property, other than (i) tangible
2747+2 personal property which is purchased outside Illinois at
2748+3 retail from a retailer and which is titled or registered by an
2749+4 agency of this State's government and (ii) aviation fuel sold
2750+5 on or after December 1, 2019. This exception for aviation fuel
2751+6 only applies for so long as the revenue use requirements of 49
2752+7 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
2753+8 For aviation fuel sold on or after December 1, 2019, each
2754+9 month the Department shall pay into the State Aviation Program
2755+10 Fund 20% of the net revenue realized for the preceding month
2756+11 from the 6.25% general rate on the selling price of aviation
2757+12 fuel, less an amount estimated by the Department to be
2758+13 required for refunds of the 20% portion of the tax on aviation
2759+14 fuel under this Act, which amount shall be deposited into the
2760+15 Aviation Fuel Sales Tax Refund Fund. The Department shall only
2761+16 pay moneys into the State Aviation Program Fund and the
2762+17 Aviation Fuels Sales Tax Refund Fund under this Act for so long
2763+18 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
2764+19 U.S.C. 47133 are binding on the State.
2765+20 Beginning August 1, 2000, each month the Department shall
2766+21 pay into the State and Local Sales Tax Reform Fund 100% of the
2767+22 net revenue realized for the preceding month from the 1.25%
2768+23 rate on the selling price of motor fuel and gasohol. If, in any
2769+24 month, the tax on sales tax holiday items, as defined in
2770+25 Section 3-6, is imposed at the rate of 1.25%, then the
2771+26 Department shall pay 100% of the net revenue realized for that
2772+
2773+
2774+
2775+
2776+
2777+ HB4636 Enrolled - 76 - LRB103 38201 HLH 68335 b
2778+
2779+
2780+HB4636 Enrolled- 77 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 77 - LRB103 38201 HLH 68335 b
2781+ HB4636 Enrolled - 77 - LRB103 38201 HLH 68335 b
2782+1 month from the 1.25% rate on the selling price of sales tax
2783+2 holiday items into the State and Local Sales Tax Reform Fund.
2784+3 Beginning January 1, 1990, each month the Department shall
2785+4 pay into the Local Government Tax Fund 16% of the net revenue
2786+5 realized for the preceding month from the 6.25% general rate
2787+6 on the selling price of tangible personal property which is
2788+7 purchased outside Illinois at retail from a retailer and which
2789+8 is titled or registered by an agency of this State's
2790+9 government.
2791+10 Beginning October 1, 2009, each month the Department shall
2792+11 pay into the Capital Projects Fund an amount that is equal to
2793+12 an amount estimated by the Department to represent 80% of the
2794+13 net revenue realized for the preceding month from the sale of
2795+14 candy, grooming and hygiene products, and soft drinks that had
2796+15 been taxed at a rate of 1% prior to September 1, 2009 but that
2797+16 are now taxed at 6.25%.
2798+17 Beginning July 1, 2011, each month the Department shall
2799+18 pay into the Clean Air Act Permit Fund 80% of the net revenue
2800+19 realized for the preceding month from the 6.25% general rate
2801+20 on the selling price of sorbents used in Illinois in the
2802+21 process of sorbent injection as used to comply with the
2803+22 Environmental Protection Act or the federal Clean Air Act, but
2804+23 the total payment into the Clean Air Act Permit Fund under this
2805+24 Act and the Retailers' Occupation Tax Act shall not exceed
2806+25 $2,000,000 in any fiscal year.
2807+26 Beginning July 1, 2013, each month the Department shall
2808+
2809+
2810+
2811+
2812+
2813+ HB4636 Enrolled - 77 - LRB103 38201 HLH 68335 b
2814+
2815+
2816+HB4636 Enrolled- 78 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 78 - LRB103 38201 HLH 68335 b
2817+ HB4636 Enrolled - 78 - LRB103 38201 HLH 68335 b
2818+1 pay into the Underground Storage Tank Fund from the proceeds
2819+2 collected under this Act, the Service Use Tax Act, the Service
2820+3 Occupation Tax Act, and the Retailers' Occupation Tax Act an
2821+4 amount equal to the average monthly deficit in the Underground
2822+5 Storage Tank Fund during the prior year, as certified annually
2823+6 by the Illinois Environmental Protection Agency, but the total
2824+7 payment into the Underground Storage Tank Fund under this Act,
2825+8 the Service Use Tax Act, the Service Occupation Tax Act, and
2826+9 the Retailers' Occupation Tax Act shall not exceed $18,000,000
2827+10 in any State fiscal year. As used in this paragraph, the
2828+11 "average monthly deficit" shall be equal to the difference
2829+12 between the average monthly claims for payment by the fund and
2830+13 the average monthly revenues deposited into the fund,
2831+14 excluding payments made pursuant to this paragraph.
2832+15 Beginning July 1, 2015, of the remainder of the moneys
2833+16 received by the Department under this Act, the Service Use Tax
2834+17 Act, the Service Occupation Tax Act, and the Retailers'
2835+18 Occupation Tax Act, each month the Department shall deposit
2836+19 $500,000 into the State Crime Laboratory Fund.
2837+20 Of the remainder of the moneys received by the Department
2838+21 pursuant to this Act, (a) 1.75% thereof shall be paid into the
2839+22 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
2840+23 and after July 1, 1989, 3.8% thereof shall be paid into the
2841+24 Build Illinois Fund; provided, however, that if in any fiscal
2842+25 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
2843+26 may be, of the moneys received by the Department and required
2844+
2845+
2846+
2847+
2848+
2849+ HB4636 Enrolled - 78 - LRB103 38201 HLH 68335 b
2850+
2851+
2852+HB4636 Enrolled- 79 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 79 - LRB103 38201 HLH 68335 b
2853+ HB4636 Enrolled - 79 - LRB103 38201 HLH 68335 b
2854+1 to be paid into the Build Illinois Fund pursuant to Section 3
2855+2 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
2856+3 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
2857+4 Service Occupation Tax Act, such Acts being hereinafter called
2858+5 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
2859+6 may be, of moneys being hereinafter called the "Tax Act
2860+7 Amount", and (2) the amount transferred to the Build Illinois
2861+8 Fund from the State and Local Sales Tax Reform Fund shall be
2862+9 less than the Annual Specified Amount (as defined in Section 3
2863+10 of the Retailers' Occupation Tax Act), an amount equal to the
2864+11 difference shall be immediately paid into the Build Illinois
2865+12 Fund from other moneys received by the Department pursuant to
2866+13 the Tax Acts; and further provided, that if on the last
2867+14 business day of any month the sum of (1) the Tax Act Amount
2868+15 required to be deposited into the Build Illinois Bond Account
2869+16 in the Build Illinois Fund during such month and (2) the amount
2870+17 transferred during such month to the Build Illinois Fund from
2871+18 the State and Local Sales Tax Reform Fund shall have been less
2872+19 than 1/12 of the Annual Specified Amount, an amount equal to
2873+20 the difference shall be immediately paid into the Build
2874+21 Illinois Fund from other moneys received by the Department
2875+22 pursuant to the Tax Acts; and, further provided, that in no
2876+23 event shall the payments required under the preceding proviso
2877+24 result in aggregate payments into the Build Illinois Fund
2878+25 pursuant to this clause (b) for any fiscal year in excess of
2879+26 the greater of (i) the Tax Act Amount or (ii) the Annual
2880+
2881+
2882+
2883+
2884+
2885+ HB4636 Enrolled - 79 - LRB103 38201 HLH 68335 b
2886+
2887+
2888+HB4636 Enrolled- 80 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 80 - LRB103 38201 HLH 68335 b
2889+ HB4636 Enrolled - 80 - LRB103 38201 HLH 68335 b
2890+1 Specified Amount for such fiscal year; and, further provided,
2891+2 that the amounts payable into the Build Illinois Fund under
2892+3 this clause (b) shall be payable only until such time as the
2893+4 aggregate amount on deposit under each trust indenture
2894+5 securing Bonds issued and outstanding pursuant to the Build
2895+6 Illinois Bond Act is sufficient, taking into account any
2896+7 future investment income, to fully provide, in accordance with
2897+8 such indenture, for the defeasance of or the payment of the
2898+9 principal of, premium, if any, and interest on the Bonds
2899+10 secured by such indenture and on any Bonds expected to be
2900+11 issued thereafter and all fees and costs payable with respect
2901+12 thereto, all as certified by the Director of the Bureau of the
2902+13 Budget (now Governor's Office of Management and Budget). If on
2903+14 the last business day of any month in which Bonds are
2904+15 outstanding pursuant to the Build Illinois Bond Act, the
2905+16 aggregate of the moneys deposited in the Build Illinois Bond
2906+17 Account in the Build Illinois Fund in such month shall be less
2907+18 than the amount required to be transferred in such month from
2908+19 the Build Illinois Bond Account to the Build Illinois Bond
2909+20 Retirement and Interest Fund pursuant to Section 13 of the
2910+21 Build Illinois Bond Act, an amount equal to such deficiency
2911+22 shall be immediately paid from other moneys received by the
2912+23 Department pursuant to the Tax Acts to the Build Illinois
2913+24 Fund; provided, however, that any amounts paid to the Build
2914+25 Illinois Fund in any fiscal year pursuant to this sentence
2915+26 shall be deemed to constitute payments pursuant to clause (b)
2916+
2917+
2918+
2919+
2920+
2921+ HB4636 Enrolled - 80 - LRB103 38201 HLH 68335 b
2922+
2923+
2924+HB4636 Enrolled- 81 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 81 - LRB103 38201 HLH 68335 b
2925+ HB4636 Enrolled - 81 - LRB103 38201 HLH 68335 b
2926+1 of the preceding sentence and shall reduce the amount
2927+2 otherwise payable for such fiscal year pursuant to clause (b)
2928+3 of the preceding sentence. The moneys received by the
2929+4 Department pursuant to this Act and required to be deposited
2930+5 into the Build Illinois Fund are subject to the pledge, claim
2931+6 and charge set forth in Section 12 of the Build Illinois Bond
2932+7 Act.
2933+8 Subject to payment of amounts into the Build Illinois Fund
2934+9 as provided in the preceding paragraph or in any amendment
2935+10 thereto hereafter enacted, the following specified monthly
2936+11 installment of the amount requested in the certificate of the
2937+12 Chairman of the Metropolitan Pier and Exposition Authority
2938+13 provided under Section 8.25f of the State Finance Act, but not
2939+14 in excess of the sums designated as "Total Deposit", shall be
2940+15 deposited in the aggregate from collections under Section 9 of
2941+16 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
2942+17 9 of the Service Occupation Tax Act, and Section 3 of the
2943+18 Retailers' Occupation Tax Act into the McCormick Place
2944+19 Expansion Project Fund in the specified fiscal years.
2945+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
2946+20 Fiscal Year Total Deposit
2947+21 1993 $0
2948+22 1994 53,000,000
2949+23 1995 58,000,000
2950+24 1996 61,000,000
2951+25 1997 64,000,000
2952+26 1998 68,000,000
2953+
2954+
2955+
2956+
2957+
2958+ HB4636 Enrolled - 81 - LRB103 38201 HLH 68335 b
2959+
2960+
2961+20 Fiscal Year Total Deposit
2962+21 1993 $0
2963+22 1994 53,000,000
2964+23 1995 58,000,000
2965+24 1996 61,000,000
2966+25 1997 64,000,000
2967+26 1998 68,000,000
2968+
2969+
2970+HB4636 Enrolled- 82 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 82 - LRB103 38201 HLH 68335 b
2971+ HB4636 Enrolled - 82 - LRB103 38201 HLH 68335 b
2972+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
2973+1 1999 71,000,000
2974+2 2000 75,000,000
2975+3 2001 80,000,000
2976+4 2002 93,000,000
2977+5 2003 99,000,000
2978+6 2004 103,000,000
2979+7 2005 108,000,000
2980+8 2006 113,000,000
2981+9 2007 119,000,000
2982+10 2008 126,000,000
2983+11 2009 132,000,000
2984+12 2010 139,000,000
2985+13 2011 146,000,000
2986+14 2012 153,000,000
2987+15 2013 161,000,000
2988+16 2014 170,000,000
2989+17 2015 179,000,000
2990+18 2016 189,000,000
2991+19 2017 199,000,000
2992+20 2018 210,000,000
2993+21 2019 221,000,000
2994+22 2020 233,000,000
2995+23 2021 300,000,000
2996+24 2022 300,000,000
2997+25 2023 300,000,000
2998+26 2024 300,000,000
2999+
3000+
3001+
3002+
3003+
3004+ HB4636 Enrolled - 82 - LRB103 38201 HLH 68335 b
3005+
3006+1 1999 71,000,000
3007+2 2000 75,000,000
3008+3 2001 80,000,000
3009+4 2002 93,000,000
3010+5 2003 99,000,000
3011+6 2004 103,000,000
3012+7 2005 108,000,000
3013+8 2006 113,000,000
3014+9 2007 119,000,000
3015+10 2008 126,000,000
3016+11 2009 132,000,000
3017+12 2010 139,000,000
3018+13 2011 146,000,000
3019+14 2012 153,000,000
3020+15 2013 161,000,000
3021+16 2014 170,000,000
3022+17 2015 179,000,000
3023+18 2016 189,000,000
3024+19 2017 199,000,000
3025+20 2018 210,000,000
3026+21 2019 221,000,000
3027+22 2020 233,000,000
3028+23 2021 300,000,000
3029+24 2022 300,000,000
3030+25 2023 300,000,000
3031+26 2024 300,000,000
3032+
3033+
3034+HB4636 Enrolled- 83 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 83 - LRB103 38201 HLH 68335 b
3035+ HB4636 Enrolled - 83 - LRB103 38201 HLH 68335 b
3036+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.
3037+1 2025 300,000,000
3038+2 2026 300,000,000
3039+3 2027 375,000,000
3040+4 2028 375,000,000
3041+5 2029 375,000,000
3042+6 2030 375,000,000
3043+7 2031 375,000,000
3044+8 2032 375,000,000
3045+9 2033 375,000,000
3046+10 2034 375,000,000
3047+11 2035 375,000,000
3048+12 2036 450,000,000
3049+13 and
3050+14 each fiscal year
3051+15 thereafter that bonds
3052+16 are outstanding under
3053+17 Section 13.2 of the
3054+18 Metropolitan Pier and
3055+19 Exposition Authority Act,
3056+20 but not after fiscal year 2060.
3057+21 Beginning July 20, 1993 and in each month of each fiscal
3058+22 year thereafter, one-eighth of the amount requested in the
3059+23 certificate of the Chairman of the Metropolitan Pier and
3060+24 Exposition Authority for that fiscal year, less the amount
3061+25 deposited into the McCormick Place Expansion Project Fund by
3062+26 the State Treasurer in the respective month under subsection
3063+
3064+
3065+
3066+
3067+
3068+ HB4636 Enrolled - 83 - LRB103 38201 HLH 68335 b
3069+
3070+1 2025 300,000,000
3071+2 2026 300,000,000
3072+3 2027 375,000,000
3073+4 2028 375,000,000
3074+5 2029 375,000,000
3075+6 2030 375,000,000
3076+7 2031 375,000,000
3077+8 2032 375,000,000
3078+9 2033 375,000,000
3079+10 2034 375,000,000
3080+11 2035 375,000,000
3081+12 2036 450,000,000
3082+13 and
3083+14 each fiscal year
3084+15 thereafter that bonds
3085+16 are outstanding under
3086+17 Section 13.2 of the
3087+18 Metropolitan Pier and
3088+19 Exposition Authority Act,
3089+20 but not after fiscal year 2060.
3090+
3091+
3092+HB4636 Enrolled- 84 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 84 - LRB103 38201 HLH 68335 b
3093+ HB4636 Enrolled - 84 - LRB103 38201 HLH 68335 b
3094+1 (g) of Section 13 of the Metropolitan Pier and Exposition
3095+2 Authority Act, plus cumulative deficiencies in the deposits
3096+3 required under this Section for previous months and years,
3097+4 shall be deposited into the McCormick Place Expansion Project
3098+5 Fund, until the full amount requested for the fiscal year, but
3099+6 not in excess of the amount specified above as "Total
3100+7 Deposit", has been deposited.
3101+8 Subject to payment of amounts into the Capital Projects
3102+9 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
3103+10 and the McCormick Place Expansion Project Fund pursuant to the
3104+11 preceding paragraphs or in any amendments thereto hereafter
3105+12 enacted, for aviation fuel sold on or after December 1, 2019,
3106+13 the Department shall each month deposit into the Aviation Fuel
3107+14 Sales Tax Refund Fund an amount estimated by the Department to
3108+15 be required for refunds of the 80% portion of the tax on
3109+16 aviation fuel under this Act. The Department shall only
3110+17 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
3111+18 under this paragraph for so long as the revenue use
3112+19 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
3113+20 binding on the State.
3114+21 Subject to payment of amounts into the Build Illinois Fund
3115+22 and the McCormick Place Expansion Project Fund pursuant to the
3116+23 preceding paragraphs or in any amendments thereto hereafter
3117+24 enacted, beginning July 1, 1993 and ending on September 30,
3118+25 2013, the Department shall each month pay into the Illinois
3119+26 Tax Increment Fund 0.27% of 80% of the net revenue realized for
3120+
3121+
3122+
3123+
3124+
3125+ HB4636 Enrolled - 84 - LRB103 38201 HLH 68335 b
3126+
3127+
3128+HB4636 Enrolled- 85 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 85 - LRB103 38201 HLH 68335 b
3129+ HB4636 Enrolled - 85 - LRB103 38201 HLH 68335 b
3130+1 the preceding month from the 6.25% general rate on the selling
3131+2 price of tangible personal property.
3132+3 Subject to payment of amounts into the Build Illinois
3133+4 Fund, the McCormick Place Expansion Project Fund, the Illinois
3134+5 Tax Increment Fund, and the Energy Infrastructure Fund
3135+6 pursuant to the preceding paragraphs or in any amendments to
3136+7 this Section hereafter enacted, beginning on the first day of
3137+8 the first calendar month to occur on or after August 26, 2014
3138+9 (the effective date of Public Act 98-1098), each month, from
3139+10 the collections made under Section 9 of the Use Tax Act,
3140+11 Section 9 of the Service Use Tax Act, Section 9 of the Service
3141+12 Occupation Tax Act, and Section 3 of the Retailers' Occupation
3142+13 Tax Act, the Department shall pay into the Tax Compliance and
3143+14 Administration Fund, to be used, subject to appropriation, to
3144+15 fund additional auditors and compliance personnel at the
3145+16 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
3146+17 the cash receipts collected during the preceding fiscal year
3147+18 by the Audit Bureau of the Department under the Use Tax Act,
3148+19 the Service Use Tax Act, the Service Occupation Tax Act, the
3149+20 Retailers' Occupation Tax Act, and associated local occupation
3150+21 and use taxes administered by the Department.
3151+22 Subject to payments of amounts into the Build Illinois
3152+23 Fund, the McCormick Place Expansion Project Fund, the Illinois
3153+24 Tax Increment Fund, and the Tax Compliance and Administration
3154+25 Fund as provided in this Section, beginning on July 1, 2018 the
3155+26 Department shall pay each month into the Downstate Public
3156+
3157+
3158+
3159+
3160+
3161+ HB4636 Enrolled - 85 - LRB103 38201 HLH 68335 b
3162+
3163+
3164+HB4636 Enrolled- 86 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 86 - LRB103 38201 HLH 68335 b
3165+ HB4636 Enrolled - 86 - LRB103 38201 HLH 68335 b
3166+1 Transportation Fund the moneys required to be so paid under
3167+2 Section 2-3 of the Downstate Public Transportation Act.
3168+3 Subject to successful execution and delivery of a
3169+4 public-private agreement between the public agency and private
3170+5 entity and completion of the civic build, beginning on July 1,
3171+6 2023, of the remainder of the moneys received by the
3172+7 Department under the Use Tax Act, the Service Use Tax Act, the
3173+8 Service Occupation Tax Act, and this Act, the Department shall
3174+9 deposit the following specified deposits in the aggregate from
3175+10 collections under the Use Tax Act, the Service Use Tax Act, the
3176+11 Service Occupation Tax Act, and the Retailers' Occupation Tax
3177+12 Act, as required under Section 8.25g of the State Finance Act
3178+13 for distribution consistent with the Public-Private
3179+14 Partnership for Civic and Transit Infrastructure Project Act.
3180+15 The moneys received by the Department pursuant to this Act and
3181+16 required to be deposited into the Civic and Transit
3182+17 Infrastructure Fund are subject to the pledge, claim, and
3183+18 charge set forth in Section 25-55 of the Public-Private
3184+19 Partnership for Civic and Transit Infrastructure Project Act.
3185+20 As used in this paragraph, "civic build", "private entity",
3186+21 "public-private agreement", and "public agency" have the
3187+22 meanings provided in Section 25-10 of the Public-Private
3188+23 Partnership for Civic and Transit Infrastructure Project Act.
3189+24 Fiscal Year............................Total Deposit
3190+25 2024....................................$200,000,000
3191+26 2025....................................$206,000,000
3192+
3193+
3194+
3195+
3196+
3197+ HB4636 Enrolled - 86 - LRB103 38201 HLH 68335 b
3198+
3199+
3200+HB4636 Enrolled- 87 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 87 - LRB103 38201 HLH 68335 b
3201+ HB4636 Enrolled - 87 - LRB103 38201 HLH 68335 b
3202+1 2026....................................$212,200,000
3203+2 2027....................................$218,500,000
3204+3 2028....................................$225,100,000
3205+4 2029....................................$288,700,000
3206+5 2030....................................$298,900,000
3207+6 2031....................................$309,300,000
3208+7 2032....................................$320,100,000
3209+8 2033....................................$331,200,000
3210+9 2034....................................$341,200,000
3211+10 2035....................................$351,400,000
3212+11 2036....................................$361,900,000
3213+12 2037....................................$372,800,000
3214+13 2038....................................$384,000,000
3215+14 2039....................................$395,500,000
3216+15 2040....................................$407,400,000
3217+16 2041....................................$419,600,000
3218+17 2042....................................$432,200,000
3219+18 2043....................................$445,100,000
3220+19 Beginning July 1, 2021 and until July 1, 2022, subject to
3221+20 the payment of amounts into the State and Local Sales Tax
3222+21 Reform Fund, the Build Illinois Fund, the McCormick Place
3223+22 Expansion Project Fund, the Illinois Tax Increment Fund, and
3224+23 the Tax Compliance and Administration Fund as provided in this
3225+24 Section, the Department shall pay each month into the Road
3226+25 Fund the amount estimated to represent 16% of the net revenue
3227+26 realized from the taxes imposed on motor fuel and gasohol.
3228+
3229+
3230+
3231+
3232+
3233+ HB4636 Enrolled - 87 - LRB103 38201 HLH 68335 b
3234+
3235+
3236+HB4636 Enrolled- 88 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 88 - LRB103 38201 HLH 68335 b
3237+ HB4636 Enrolled - 88 - LRB103 38201 HLH 68335 b
3238+1 Beginning July 1, 2022 and until July 1, 2023, subject to the
3239+2 payment of amounts into the State and Local Sales Tax Reform
3240+3 Fund, the Build Illinois Fund, the McCormick Place Expansion
3241+4 Project Fund, the Illinois Tax Increment Fund, and the Tax
3242+5 Compliance and Administration Fund as provided in this
3243+6 Section, the Department shall pay each month into the Road
3244+7 Fund the amount estimated to represent 32% of the net revenue
3245+8 realized from the taxes imposed on motor fuel and gasohol.
3246+9 Beginning July 1, 2023 and until July 1, 2024, subject to the
3247+10 payment of amounts into the State and Local Sales Tax Reform
3248+11 Fund, the Build Illinois Fund, the McCormick Place Expansion
3249+12 Project Fund, the Illinois Tax Increment Fund, and the Tax
3250+13 Compliance and Administration Fund as provided in this
3251+14 Section, the Department shall pay each month into the Road
3252+15 Fund the amount estimated to represent 48% of the net revenue
3253+16 realized from the taxes imposed on motor fuel and gasohol.
3254+17 Beginning July 1, 2024 and until July 1, 2025, subject to the
3255+18 payment of amounts into the State and Local Sales Tax Reform
3256+19 Fund, the Build Illinois Fund, the McCormick Place Expansion
3257+20 Project Fund, the Illinois Tax Increment Fund, and the Tax
3258+21 Compliance and Administration Fund as provided in this
3259+22 Section, the Department shall pay each month into the Road
3260+23 Fund the amount estimated to represent 64% of the net revenue
3261+24 realized from the taxes imposed on motor fuel and gasohol.
3262+25 Beginning on July 1, 2025, subject to the payment of amounts
3263+26 into the State and Local Sales Tax Reform Fund, the Build
3264+
3265+
3266+
3267+
3268+
3269+ HB4636 Enrolled - 88 - LRB103 38201 HLH 68335 b
3270+
3271+
3272+HB4636 Enrolled- 89 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 89 - LRB103 38201 HLH 68335 b
3273+ HB4636 Enrolled - 89 - LRB103 38201 HLH 68335 b
3274+1 Illinois Fund, the McCormick Place Expansion Project Fund, the
3275+2 Illinois Tax Increment Fund, and the Tax Compliance and
3276+3 Administration Fund as provided in this Section, the
3277+4 Department shall pay each month into the Road Fund the amount
3278+5 estimated to represent 80% of the net revenue realized from
3279+6 the taxes imposed on motor fuel and gasohol. As used in this
3280+7 paragraph "motor fuel" has the meaning given to that term in
3281+8 Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
3282+9 meaning given to that term in Section 3-40 of this Act.
3283+10 Of the remainder of the moneys received by the Department
3284+11 pursuant to this Act, 75% thereof shall be paid into the State
3285+12 Treasury and 25% shall be reserved in a special account and
3286+13 used only for the transfer to the Common School Fund as part of
3287+14 the monthly transfer from the General Revenue Fund in
3288+15 accordance with Section 8a of the State Finance Act.
3289+16 As soon as possible after the first day of each month, upon
3290+17 certification of the Department of Revenue, the Comptroller
3291+18 shall order transferred and the Treasurer shall transfer from
3292+19 the General Revenue Fund to the Motor Fuel Tax Fund an amount
3293+20 equal to 1.7% of 80% of the net revenue realized under this Act
3294+21 for the second preceding month. Beginning April 1, 2000, this
3295+22 transfer is no longer required and shall not be made.
3296+23 Net revenue realized for a month shall be the revenue
3297+24 collected by the State pursuant to this Act, less the amount
3298+25 paid out during that month as refunds to taxpayers for
3299+26 overpayment of liability.
3300+
3301+
3302+
3303+
3304+
3305+ HB4636 Enrolled - 89 - LRB103 38201 HLH 68335 b
3306+
3307+
3308+HB4636 Enrolled- 90 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 90 - LRB103 38201 HLH 68335 b
3309+ HB4636 Enrolled - 90 - LRB103 38201 HLH 68335 b
3310+1 For greater simplicity of administration, manufacturers,
3311+2 importers and wholesalers whose products are sold at retail in
3312+3 Illinois by numerous retailers, and who wish to do so, may
3313+4 assume the responsibility for accounting and paying to the
3314+5 Department all tax accruing under this Act with respect to
3315+6 such sales, if the retailers who are affected do not make
3316+7 written objection to the Department to this arrangement.
3317+8 (Source: P.A. 102-700, Article 60, Section 60-15, eff.
3318+9 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
3319+10 102-1019, eff. 1-1-23; 103-154, eff. 6-30-23; 103-363, eff.
3320+11 7-28-23; 103-592, Article 75, Section 75-5, eff. 1-1-25;
3321+12 103-592, Article 110, Section 110-5, eff. 6-7-24; revised
3322+13 7-22-24.)
3323+14 Section 40. The Retailers' Occupation Tax Act is amended
3324+15 by changing Sections 2-27 and 3 as follows:
3325+16 (35 ILCS 120/2-27)
3326+17 Sec. 2-27. Prepaid telephone calling arrangements.
3327+18 "Prepaid telephone calling arrangements" mean the right to
3328+19 exclusively purchase telephone or telecommunications services
3329+20 that must be paid for in advance and enable the origination of
3330+21 one or more intrastate, interstate, or international telephone
3331+22 calls or other telecommunications using an access number, an
3332+23 authorization code, or both, whether manually or
3333+24 electronically dialed, for which payment to a retailer must be
3334+
3335+
3336+
3337+
3338+
3339+ HB4636 Enrolled - 90 - LRB103 38201 HLH 68335 b
3340+
3341+
3342+HB4636 Enrolled- 91 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 91 - LRB103 38201 HLH 68335 b
3343+ HB4636 Enrolled - 91 - LRB103 38201 HLH 68335 b
3344+1 made in advance, provided that, unless recharged, no further
3345+2 service is provided once that prepaid amount of service has
3346+3 been consumed, and provided further that, on and after January
3347+4 1, 2025, the telephone or telecommunications services included
3348+5 in such arrangement are obtained through the purchase of a
3349+6 preloaded phone, calling card, or other item of tangible
3350+7 personal property. Prepaid telephone calling arrangements
3351+8 include the recharge of a prepaid calling arrangement if and
3352+9 only if, on and after January 1, 2025, the additional
3353+10 telephone or telecommunications services included in the
3354+11 recharge are obtained through the purchase of a preloaded
3355+12 phone, calling card, or other item of tangible personal
3356+13 property. For purposes of this Section, "recharge" means the
3357+14 purchase of additional prepaid telephone or telecommunications
3358+15 services whether or not the purchaser acquires a different
3359+16 access number or authorization code. For purposes of this
3360+17 Section, "telecommunications" means that term as defined in
3361+18 Section 2 of the Telecommunications Excise Tax Act. "Prepaid
3362+19 telephone calling arrangement" does not include an arrangement
3363+20 whereby the service provider reflects the amount of the
3364+21 purchase as a credit on an account for a customer under an
3365+22 existing subscription plan, nor, on and after January 1, 2025,
3366+23 does it include a recharge that is not obtained through the
3367+24 purchase of a preloaded phone, calling card, or other item of
3368+25 tangible personal property.
3369+26 (Source: P.A. 103-781, eff. 8-5-24.)
3370+
3371+
3372+
3373+
3374+
3375+ HB4636 Enrolled - 91 - LRB103 38201 HLH 68335 b
3376+
3377+
3378+HB4636 Enrolled- 92 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 92 - LRB103 38201 HLH 68335 b
3379+ HB4636 Enrolled - 92 - LRB103 38201 HLH 68335 b
3380+1 (35 ILCS 120/3)
3381+2 (Text of Section before amendment by P.A. 103-592, Article
3382+3 75, Section 75-20)
3383+4 Sec. 3. Except as provided in this Section, on or before
3384+5 the twentieth day of each calendar month, every person engaged
3385+6 in the business of selling tangible personal property at
3386+7 retail in this State during the preceding calendar month shall
3387+8 file a return with the Department, stating:
3388+9 1. The name of the seller;
3389+10 2. His residence address and the address of his
3390+11 principal place of business and the address of the
3391+12 principal place of business (if that is a different
3392+13 address) from which he engages in the business of selling
3393+14 tangible personal property at retail in this State;
3394+15 3. Total amount of receipts received by him during the
3395+16 preceding calendar month or quarter, as the case may be,
3396+17 from sales of tangible personal property, and from
3397+18 services furnished, by him during such preceding calendar
3398+19 month or quarter;
3399+20 4. Total amount received by him during the preceding
3400+21 calendar month or quarter on charge and time sales of
3401+22 tangible personal property, and from services furnished,
3402+23 by him prior to the month or quarter for which the return
3403+24 is filed;
3404+25 5. Deductions allowed by law;
3405+
3406+
3407+
3408+
3409+
3410+ HB4636 Enrolled - 92 - LRB103 38201 HLH 68335 b
3411+
3412+
3413+HB4636 Enrolled- 93 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 93 - LRB103 38201 HLH 68335 b
3414+ HB4636 Enrolled - 93 - LRB103 38201 HLH 68335 b
3415+1 6. Gross receipts which were received by him during
3416+2 the preceding calendar month or quarter and upon the basis
3417+3 of which the tax is imposed, including gross receipts on
3418+4 food for human consumption that is to be consumed off the
3419+5 premises where it is sold (other than alcoholic beverages,
3420+6 food consisting of or infused with adult use cannabis,
3421+7 soft drinks, and food that has been prepared for immediate
3422+8 consumption) which were received during the preceding
3423+9 calendar month or quarter and upon which tax would have
3424+10 been due but for the 0% rate imposed under Public Act
3425+11 102-700;
3426+12 7. The amount of credit provided in Section 2d of this
3427+13 Act;
3428+14 8. The amount of tax due, including the amount of tax
3429+15 that would have been due on food for human consumption
3430+16 that is to be consumed off the premises where it is sold
3431+17 (other than alcoholic beverages, food consisting of or
3432+18 infused with adult use cannabis, soft drinks, and food
3433+19 that has been prepared for immediate consumption) but for
3434+20 the 0% rate imposed under Public Act 102-700;
3435+21 9. The signature of the taxpayer; and
3436+22 10. Such other reasonable information as the
3437+23 Department may require.
3438+24 On and after January 1, 2018, except for returns required
3439+25 to be filed prior to January 1, 2023 for motor vehicles,
3440+26 watercraft, aircraft, and trailers that are required to be
3441+
3442+
3443+
3444+
3445+
3446+ HB4636 Enrolled - 93 - LRB103 38201 HLH 68335 b
3447+
3448+
3449+HB4636 Enrolled- 94 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 94 - LRB103 38201 HLH 68335 b
3450+ HB4636 Enrolled - 94 - LRB103 38201 HLH 68335 b
3451+1 registered with an agency of this State, with respect to
3452+2 retailers whose annual gross receipts average $20,000 or more,
3453+3 all returns required to be filed pursuant to this Act shall be
3454+4 filed electronically. On and after January 1, 2023, with
3455+5 respect to retailers whose annual gross receipts average
3456+6 $20,000 or more, all returns required to be filed pursuant to
3457+7 this Act, including, but not limited to, returns for motor
3458+8 vehicles, watercraft, aircraft, and trailers that are required
3459+9 to be registered with an agency of this State, shall be filed
3460+10 electronically. Retailers who demonstrate that they do not
3461+11 have access to the Internet or demonstrate hardship in filing
3462+12 electronically may petition the Department to waive the
3463+13 electronic filing requirement.
3464+14 If a taxpayer fails to sign a return within 30 days after
3465+15 the proper notice and demand for signature by the Department,
3466+16 the return shall be considered valid and any amount shown to be
3467+17 due on the return shall be deemed assessed.
3468+18 Each return shall be accompanied by the statement of
3469+19 prepaid tax issued pursuant to Section 2e for which credit is
3470+20 claimed.
3471+21 Prior to October 1, 2003 and on and after September 1,
3472+22 2004, a retailer may accept a Manufacturer's Purchase Credit
3473+23 certification from a purchaser in satisfaction of Use Tax as
3474+24 provided in Section 3-85 of the Use Tax Act if the purchaser
3475+25 provides the appropriate documentation as required by Section
3476+26 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
3477+
3478+
3479+
3480+
3481+
3482+ HB4636 Enrolled - 94 - LRB103 38201 HLH 68335 b
3483+
3484+
3485+HB4636 Enrolled- 95 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 95 - LRB103 38201 HLH 68335 b
3486+ HB4636 Enrolled - 95 - LRB103 38201 HLH 68335 b
3487+1 certification, accepted by a retailer prior to October 1, 2003
3488+2 and on and after September 1, 2004 as provided in Section 3-85
3489+3 of the Use Tax Act, may be used by that retailer to satisfy
3490+4 Retailers' Occupation Tax liability in the amount claimed in
3491+5 the certification, not to exceed 6.25% of the receipts subject
3492+6 to tax from a qualifying purchase. A Manufacturer's Purchase
3493+7 Credit reported on any original or amended return filed under
3494+8 this Act after October 20, 2003 for reporting periods prior to
3495+9 September 1, 2004 shall be disallowed. Manufacturer's Purchase
3496+10 Credit reported on annual returns due on or after January 1,
3497+11 2005 will be disallowed for periods prior to September 1,
3498+12 2004. No Manufacturer's Purchase Credit may be used after
3499+13 September 30, 2003 through August 31, 2004 to satisfy any tax
3500+14 liability imposed under this Act, including any audit
3501+15 liability.
3502+16 Beginning on July 1, 2023 and through December 31, 2032, a
3503+17 retailer may accept a Sustainable Aviation Fuel Purchase
3504+18 Credit certification from an air common carrier-purchaser in
3505+19 satisfaction of Use Tax on aviation fuel as provided in
3506+20 Section 3-87 of the Use Tax Act if the purchaser provides the
3507+21 appropriate documentation as required by Section 3-87 of the
3508+22 Use Tax Act. A Sustainable Aviation Fuel Purchase Credit
3509+23 certification accepted by a retailer in accordance with this
3510+24 paragraph may be used by that retailer to satisfy Retailers'
3511+25 Occupation Tax liability (but not in satisfaction of penalty
3512+26 or interest) in the amount claimed in the certification, not
3513+
3514+
3515+
3516+
3517+
3518+ HB4636 Enrolled - 95 - LRB103 38201 HLH 68335 b
3519+
3520+
3521+HB4636 Enrolled- 96 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 96 - LRB103 38201 HLH 68335 b
3522+ HB4636 Enrolled - 96 - LRB103 38201 HLH 68335 b
3523+1 to exceed 6.25% of the receipts subject to tax from a sale of
3524+2 aviation fuel. In addition, for a sale of aviation fuel to
3525+3 qualify to earn the Sustainable Aviation Fuel Purchase Credit,
3526+4 retailers must retain in their books and records a
3527+5 certification from the producer of the aviation fuel that the
3528+6 aviation fuel sold by the retailer and for which a sustainable
3529+7 aviation fuel purchase credit was earned meets the definition
3530+8 of sustainable aviation fuel under Section 3-87 of the Use Tax
3531+9 Act. The documentation must include detail sufficient for the
3532+10 Department to determine the number of gallons of sustainable
3533+11 aviation fuel sold.
3534+12 The Department may require returns to be filed on a
3535+13 quarterly basis. If so required, a return for each calendar
3536+14 quarter shall be filed on or before the twentieth day of the
3537+15 calendar month following the end of such calendar quarter. The
3538+16 taxpayer shall also file a return with the Department for each
3539+17 of the first 2 months of each calendar quarter, on or before
3540+18 the twentieth day of the following calendar month, stating:
3541+19 1. The name of the seller;
3542+20 2. The address of the principal place of business from
3543+21 which he engages in the business of selling tangible
3544+22 personal property at retail in this State;
3545+23 3. The total amount of taxable receipts received by
3546+24 him during the preceding calendar month from sales of
3547+25 tangible personal property by him during such preceding
3548+26 calendar month, including receipts from charge and time
3549+
3550+
3551+
3552+
3553+
3554+ HB4636 Enrolled - 96 - LRB103 38201 HLH 68335 b
3555+
3556+
3557+HB4636 Enrolled- 97 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 97 - LRB103 38201 HLH 68335 b
3558+ HB4636 Enrolled - 97 - LRB103 38201 HLH 68335 b
3559+1 sales, but less all deductions allowed by law;
3560+2 4. The amount of credit provided in Section 2d of this
3561+3 Act;
3562+4 5. The amount of tax due; and
3563+5 6. Such other reasonable information as the Department
3564+6 may require.
3565+7 Every person engaged in the business of selling aviation
3566+8 fuel at retail in this State during the preceding calendar
3567+9 month shall, instead of reporting and paying tax as otherwise
3568+10 required by this Section, report and pay such tax on a separate
3569+11 aviation fuel tax return. The requirements related to the
3570+12 return shall be as otherwise provided in this Section.
3571+13 Notwithstanding any other provisions of this Act to the
3572+14 contrary, retailers selling aviation fuel shall file all
3573+15 aviation fuel tax returns and shall make all aviation fuel tax
3574+16 payments by electronic means in the manner and form required
3575+17 by the Department. For purposes of this Section, "aviation
3576+18 fuel" means jet fuel and aviation gasoline.
3577+19 Beginning on October 1, 2003, any person who is not a
3578+20 licensed distributor, importing distributor, or manufacturer,
3579+21 as defined in the Liquor Control Act of 1934, but is engaged in
3580+22 the business of selling, at retail, alcoholic liquor shall
3581+23 file a statement with the Department of Revenue, in a format
3582+24 and at a time prescribed by the Department, showing the total
3583+25 amount paid for alcoholic liquor purchased during the
3584+26 preceding month and such other information as is reasonably
3585+
3586+
3587+
3588+
3589+
3590+ HB4636 Enrolled - 97 - LRB103 38201 HLH 68335 b
3591+
3592+
3593+HB4636 Enrolled- 98 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 98 - LRB103 38201 HLH 68335 b
3594+ HB4636 Enrolled - 98 - LRB103 38201 HLH 68335 b
3595+1 required by the Department. The Department may adopt rules to
3596+2 require that this statement be filed in an electronic or
3597+3 telephonic format. Such rules may provide for exceptions from
3598+4 the filing requirements of this paragraph. For the purposes of
3599+5 this paragraph, the term "alcoholic liquor" shall have the
3600+6 meaning prescribed in the Liquor Control Act of 1934.
3601+7 Beginning on October 1, 2003, every distributor, importing
3602+8 distributor, and manufacturer of alcoholic liquor as defined
3603+9 in the Liquor Control Act of 1934, shall file a statement with
3604+10 the Department of Revenue, no later than the 10th day of the
3605+11 month for the preceding month during which transactions
3606+12 occurred, by electronic means, showing the total amount of
3607+13 gross receipts from the sale of alcoholic liquor sold or
3608+14 distributed during the preceding month to purchasers;
3609+15 identifying the purchaser to whom it was sold or distributed;
3610+16 the purchaser's tax registration number; and such other
3611+17 information reasonably required by the Department. A
3612+18 distributor, importing distributor, or manufacturer of
3613+19 alcoholic liquor must personally deliver, mail, or provide by
3614+20 electronic means to each retailer listed on the monthly
3615+21 statement a report containing a cumulative total of that
3616+22 distributor's, importing distributor's, or manufacturer's
3617+23 total sales of alcoholic liquor to that retailer no later than
3618+24 the 10th day of the month for the preceding month during which
3619+25 the transaction occurred. The distributor, importing
3620+26 distributor, or manufacturer shall notify the retailer as to
3621+
3622+
3623+
3624+
3625+
3626+ HB4636 Enrolled - 98 - LRB103 38201 HLH 68335 b
3627+
3628+
3629+HB4636 Enrolled- 99 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 99 - LRB103 38201 HLH 68335 b
3630+ HB4636 Enrolled - 99 - LRB103 38201 HLH 68335 b
3631+1 the method by which the distributor, importing distributor, or
3632+2 manufacturer will provide the sales information. If the
3633+3 retailer is unable to receive the sales information by
3634+4 electronic means, the distributor, importing distributor, or
3635+5 manufacturer shall furnish the sales information by personal
3636+6 delivery or by mail. For purposes of this paragraph, the term
3637+7 "electronic means" includes, but is not limited to, the use of
3638+8 a secure Internet website, e-mail, or facsimile.
3639+9 If a total amount of less than $1 is payable, refundable or
3640+10 creditable, such amount shall be disregarded if it is less
3641+11 than 50 cents and shall be increased to $1 if it is 50 cents or
3642+12 more.
3643+13 Notwithstanding any other provision of this Act to the
3644+14 contrary, retailers subject to tax on cannabis shall file all
3645+15 cannabis tax returns and shall make all cannabis tax payments
3646+16 by electronic means in the manner and form required by the
3647+17 Department.
3648+18 Beginning October 1, 1993, a taxpayer who has an average
3649+19 monthly tax liability of $150,000 or more shall make all
3650+20 payments required by rules of the Department by electronic
3651+21 funds transfer. Beginning October 1, 1994, a taxpayer who has
3652+22 an average monthly tax liability of $100,000 or more shall
3653+23 make all payments required by rules of the Department by
3654+24 electronic funds transfer. Beginning October 1, 1995, a
3655+25 taxpayer who has an average monthly tax liability of $50,000
3656+26 or more shall make all payments required by rules of the
3657+
3658+
3659+
3660+
3661+
3662+ HB4636 Enrolled - 99 - LRB103 38201 HLH 68335 b
3663+
3664+
3665+HB4636 Enrolled- 100 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 100 - LRB103 38201 HLH 68335 b
3666+ HB4636 Enrolled - 100 - LRB103 38201 HLH 68335 b
3667+1 Department by electronic funds transfer. Beginning October 1,
3668+2 2000, a taxpayer who has an annual tax liability of $200,000 or
3669+3 more shall make all payments required by rules of the
3670+4 Department by electronic funds transfer. The term "annual tax
3671+5 liability" shall be the sum of the taxpayer's liabilities
3672+6 under this Act, and under all other State and local occupation
3673+7 and use tax laws administered by the Department, for the
3674+8 immediately preceding calendar year. The term "average monthly
3675+9 tax liability" shall be the sum of the taxpayer's liabilities
3676+10 under this Act, and under all other State and local occupation
3677+11 and use tax laws administered by the Department, for the
3678+12 immediately preceding calendar year divided by 12. Beginning
3679+13 on October 1, 2002, a taxpayer who has a tax liability in the
3680+14 amount set forth in subsection (b) of Section 2505-210 of the
3681+15 Department of Revenue Law shall make all payments required by
3682+16 rules of the Department by electronic funds transfer.
3683+17 Before August 1 of each year beginning in 1993, the
3684+18 Department shall notify all taxpayers required to make
3685+19 payments by electronic funds transfer. All taxpayers required
3686+20 to make payments by electronic funds transfer shall make those
3687+21 payments for a minimum of one year beginning on October 1.
3688+22 Any taxpayer not required to make payments by electronic
3689+23 funds transfer may make payments by electronic funds transfer
3690+24 with the permission of the Department.
3691+25 All taxpayers required to make payment by electronic funds
3692+26 transfer and any taxpayers authorized to voluntarily make
3693+
3694+
3695+
3696+
3697+
3698+ HB4636 Enrolled - 100 - LRB103 38201 HLH 68335 b
3699+
3700+
3701+HB4636 Enrolled- 101 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 101 - LRB103 38201 HLH 68335 b
3702+ HB4636 Enrolled - 101 - LRB103 38201 HLH 68335 b
3703+1 payments by electronic funds transfer shall make those
3704+2 payments in the manner authorized by the Department.
3705+3 The Department shall adopt such rules as are necessary to
3706+4 effectuate a program of electronic funds transfer and the
3707+5 requirements of this Section.
3708+6 Any amount which is required to be shown or reported on any
3709+7 return or other document under this Act shall, if such amount
3710+8 is not a whole-dollar amount, be increased to the nearest
3711+9 whole-dollar amount in any case where the fractional part of a
3712+10 dollar is 50 cents or more, and decreased to the nearest
3713+11 whole-dollar amount where the fractional part of a dollar is
3714+12 less than 50 cents.
3715+13 If the retailer is otherwise required to file a monthly
3716+14 return and if the retailer's average monthly tax liability to
3717+15 the Department does not exceed $200, the Department may
3718+16 authorize his returns to be filed on a quarter annual basis,
3719+17 with the return for January, February, and March of a given
3720+18 year being due by April 20 of such year; with the return for
3721+19 April, May, and June of a given year being due by July 20 of
3722+20 such year; with the return for July, August, and September of a
3723+21 given year being due by October 20 of such year, and with the
3724+22 return for October, November, and December of a given year
3725+23 being due by January 20 of the following year.
3726+24 If the retailer is otherwise required to file a monthly or
3727+25 quarterly return and if the retailer's average monthly tax
3728+26 liability with the Department does not exceed $50, the
3729+
3730+
3731+
3732+
3733+
3734+ HB4636 Enrolled - 101 - LRB103 38201 HLH 68335 b
3735+
3736+
3737+HB4636 Enrolled- 102 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 102 - LRB103 38201 HLH 68335 b
3738+ HB4636 Enrolled - 102 - LRB103 38201 HLH 68335 b
3739+1 Department may authorize his returns to be filed on an annual
3740+2 basis, with the return for a given year being due by January 20
3741+3 of the following year.
3742+4 Such quarter annual and annual returns, as to form and
3743+5 substance, shall be subject to the same requirements as
3744+6 monthly returns.
3745+7 Notwithstanding any other provision in this Act concerning
3746+8 the time within which a retailer may file his return, in the
3747+9 case of any retailer who ceases to engage in a kind of business
3748+10 which makes him responsible for filing returns under this Act,
3749+11 such retailer shall file a final return under this Act with the
3750+12 Department not more than one month after discontinuing such
3751+13 business.
3752+14 Where the same person has more than one business
3753+15 registered with the Department under separate registrations
3754+16 under this Act, such person may not file each return that is
3755+17 due as a single return covering all such registered
3756+18 businesses, but shall file separate returns for each such
3757+19 registered business.
3758+20 In addition, with respect to motor vehicles, watercraft,
3759+21 aircraft, and trailers that are required to be registered with
3760+22 an agency of this State, except as otherwise provided in this
3761+23 Section, every retailer selling this kind of tangible personal
3762+24 property shall file, with the Department, upon a form to be
3763+25 prescribed and supplied by the Department, a separate return
3764+26 for each such item of tangible personal property which the
3765+
3766+
3767+
3768+
3769+
3770+ HB4636 Enrolled - 102 - LRB103 38201 HLH 68335 b
3771+
3772+
3773+HB4636 Enrolled- 103 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 103 - LRB103 38201 HLH 68335 b
3774+ HB4636 Enrolled - 103 - LRB103 38201 HLH 68335 b
3775+1 retailer sells, except that if, in the same transaction, (i) a
3776+2 retailer of aircraft, watercraft, motor vehicles, or trailers
3777+3 transfers more than one aircraft, watercraft, motor vehicle,
3778+4 or trailer to another aircraft, watercraft, motor vehicle
3779+5 retailer, or trailer retailer for the purpose of resale or
3780+6 (ii) a retailer of aircraft, watercraft, motor vehicles, or
3781+7 trailers transfers more than one aircraft, watercraft, motor
3782+8 vehicle, or trailer to a purchaser for use as a qualifying
3783+9 rolling stock as provided in Section 2-5 of this Act, then that
3784+10 seller may report the transfer of all aircraft, watercraft,
3785+11 motor vehicles, or trailers involved in that transaction to
3786+12 the Department on the same uniform invoice-transaction
3787+13 reporting return form. For purposes of this Section,
3788+14 "watercraft" means a Class 2, Class 3, or Class 4 watercraft as
3789+15 defined in Section 3-2 of the Boat Registration and Safety
3790+16 Act, a personal watercraft, or any boat equipped with an
3791+17 inboard motor.
3792+18 In addition, with respect to motor vehicles, watercraft,
3793+19 aircraft, and trailers that are required to be registered with
3794+20 an agency of this State, every person who is engaged in the
3795+21 business of leasing or renting such items and who, in
3796+22 connection with such business, sells any such item to a
3797+23 retailer for the purpose of resale is, notwithstanding any
3798+24 other provision of this Section to the contrary, authorized to
3799+25 meet the return-filing requirement of this Act by reporting
3800+26 the transfer of all the aircraft, watercraft, motor vehicles,
3801+
3802+
3803+
3804+
3805+
3806+ HB4636 Enrolled - 103 - LRB103 38201 HLH 68335 b
3807+
3808+
3809+HB4636 Enrolled- 104 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 104 - LRB103 38201 HLH 68335 b
3810+ HB4636 Enrolled - 104 - LRB103 38201 HLH 68335 b
3811+1 or trailers transferred for resale during a month to the
3812+2 Department on the same uniform invoice-transaction reporting
3813+3 return form on or before the 20th of the month following the
3814+4 month in which the transfer takes place. Notwithstanding any
3815+5 other provision of this Act to the contrary, all returns filed
3816+6 under this paragraph must be filed by electronic means in the
3817+7 manner and form as required by the Department.
3818+8 Any retailer who sells only motor vehicles, watercraft,
3819+9 aircraft, or trailers that are required to be registered with
3820+10 an agency of this State, so that all retailers' occupation tax
3821+11 liability is required to be reported, and is reported, on such
3822+12 transaction reporting returns and who is not otherwise
3823+13 required to file monthly or quarterly returns, need not file
3824+14 monthly or quarterly returns. However, those retailers shall
3825+15 be required to file returns on an annual basis.
3826+16 The transaction reporting return, in the case of motor
3827+17 vehicles or trailers that are required to be registered with
3828+18 an agency of this State, shall be the same document as the
3829+19 Uniform Invoice referred to in Section 5-402 of the Illinois
3830+20 Vehicle Code and must show the name and address of the seller;
3831+21 the name and address of the purchaser; the amount of the
3832+22 selling price including the amount allowed by the retailer for
3833+23 traded-in property, if any; the amount allowed by the retailer
3834+24 for the traded-in tangible personal property, if any, to the
3835+25 extent to which Section 1 of this Act allows an exemption for
3836+26 the value of traded-in property; the balance payable after
3837+
3838+
3839+
3840+
3841+
3842+ HB4636 Enrolled - 104 - LRB103 38201 HLH 68335 b
3843+
3844+
3845+HB4636 Enrolled- 105 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 105 - LRB103 38201 HLH 68335 b
3846+ HB4636 Enrolled - 105 - LRB103 38201 HLH 68335 b
3847+1 deducting such trade-in allowance from the total selling
3848+2 price; the amount of tax due from the retailer with respect to
3849+3 such transaction; the amount of tax collected from the
3850+4 purchaser by the retailer on such transaction (or satisfactory
3851+5 evidence that such tax is not due in that particular instance,
3852+6 if that is claimed to be the fact); the place and date of the
3853+7 sale; a sufficient identification of the property sold; such
3854+8 other information as is required in Section 5-402 of the
3855+9 Illinois Vehicle Code, and such other information as the
3856+10 Department may reasonably require.
3857+11 The transaction reporting return in the case of watercraft
3858+12 or aircraft must show the name and address of the seller; the
3859+13 name and address of the purchaser; the amount of the selling
3860+14 price including the amount allowed by the retailer for
3861+15 traded-in property, if any; the amount allowed by the retailer
3862+16 for the traded-in tangible personal property, if any, to the
3863+17 extent to which Section 1 of this Act allows an exemption for
3864+18 the value of traded-in property; the balance payable after
3865+19 deducting such trade-in allowance from the total selling
3866+20 price; the amount of tax due from the retailer with respect to
3867+21 such transaction; the amount of tax collected from the
3868+22 purchaser by the retailer on such transaction (or satisfactory
3869+23 evidence that such tax is not due in that particular instance,
3870+24 if that is claimed to be the fact); the place and date of the
3871+25 sale, a sufficient identification of the property sold, and
3872+26 such other information as the Department may reasonably
3873+
3874+
3875+
3876+
3877+
3878+ HB4636 Enrolled - 105 - LRB103 38201 HLH 68335 b
3879+
3880+
3881+HB4636 Enrolled- 106 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 106 - LRB103 38201 HLH 68335 b
3882+ HB4636 Enrolled - 106 - LRB103 38201 HLH 68335 b
3883+1 require.
3884+2 Such transaction reporting return shall be filed not later
3885+3 than 20 days after the day of delivery of the item that is
3886+4 being sold, but may be filed by the retailer at any time sooner
3887+5 than that if he chooses to do so. The transaction reporting
3888+6 return and tax remittance or proof of exemption from the
3889+7 Illinois use tax may be transmitted to the Department by way of
3890+8 the State agency with which, or State officer with whom the
3891+9 tangible personal property must be titled or registered (if
3892+10 titling or registration is required) if the Department and
3893+11 such agency or State officer determine that this procedure
3894+12 will expedite the processing of applications for title or
3895+13 registration.
3896+14 With each such transaction reporting return, the retailer
3897+15 shall remit the proper amount of tax due (or shall submit
3898+16 satisfactory evidence that the sale is not taxable if that is
3899+17 the case), to the Department or its agents, whereupon the
3900+18 Department shall issue, in the purchaser's name, a use tax
3901+19 receipt (or a certificate of exemption if the Department is
3902+20 satisfied that the particular sale is tax exempt) which such
3903+21 purchaser may submit to the agency with which, or State
3904+22 officer with whom, he must title or register the tangible
3905+23 personal property that is involved (if titling or registration
3906+24 is required) in support of such purchaser's application for an
3907+25 Illinois certificate or other evidence of title or
3908+26 registration to such tangible personal property.
3909+
3910+
3911+
3912+
3913+
3914+ HB4636 Enrolled - 106 - LRB103 38201 HLH 68335 b
3915+
3916+
3917+HB4636 Enrolled- 107 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 107 - LRB103 38201 HLH 68335 b
3918+ HB4636 Enrolled - 107 - LRB103 38201 HLH 68335 b
3919+1 No retailer's failure or refusal to remit tax under this
3920+2 Act precludes a user, who has paid the proper tax to the
3921+3 retailer, from obtaining his certificate of title or other
3922+4 evidence of title or registration (if titling or registration
3923+5 is required) upon satisfying the Department that such user has
3924+6 paid the proper tax (if tax is due) to the retailer. The
3925+7 Department shall adopt appropriate rules to carry out the
3926+8 mandate of this paragraph.
3927+9 If the user who would otherwise pay tax to the retailer
3928+10 wants the transaction reporting return filed and the payment
3929+11 of the tax or proof of exemption made to the Department before
3930+12 the retailer is willing to take these actions and such user has
3931+13 not paid the tax to the retailer, such user may certify to the
3932+14 fact of such delay by the retailer and may (upon the Department
3933+15 being satisfied of the truth of such certification) transmit
3934+16 the information required by the transaction reporting return
3935+17 and the remittance for tax or proof of exemption directly to
3936+18 the Department and obtain his tax receipt or exemption
3937+19 determination, in which event the transaction reporting return
3938+20 and tax remittance (if a tax payment was required) shall be
3939+21 credited by the Department to the proper retailer's account
3940+22 with the Department, but without the vendor's discount
3941+23 provided for in this Section being allowed. When the user pays
3942+24 the tax directly to the Department, he shall pay the tax in the
3943+25 same amount and in the same form in which it would be remitted
3944+26 if the tax had been remitted to the Department by the retailer.
3945+
3946+
3947+
3948+
3949+
3950+ HB4636 Enrolled - 107 - LRB103 38201 HLH 68335 b
3951+
3952+
3953+HB4636 Enrolled- 108 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 108 - LRB103 38201 HLH 68335 b
3954+ HB4636 Enrolled - 108 - LRB103 38201 HLH 68335 b
3955+1 On and after January 1, 2025, with respect to the lease of
3956+2 trailers, other than semitrailers as defined in Section 1-187
3957+3 of the Illinois Vehicle Code, that are required to be
3958+4 registered with an agency of this State and that are subject to
3959+5 the tax on lease receipts under this Act, notwithstanding any
3960+6 other provision of this Act to the contrary, for the purpose of
3961+7 reporting and paying tax under this Act on those lease
3962+8 receipts, lessors shall file returns in addition to and
3963+9 separate from the transaction reporting return. Lessors shall
3964+10 file those lease returns and make payment to the Department by
3965+11 electronic means on or before the 20th day of each month
3966+12 following the month, quarter, or year, as applicable, in which
3967+13 lease receipts were received. All lease receipts received by
3968+14 the lessor from the lease of those trailers during the same
3969+15 reporting period shall be reported and tax shall be paid on a
3970+16 single return form to be prescribed by the Department.
3971+17 Refunds made by the seller during the preceding return
3972+18 period to purchasers, on account of tangible personal property
3973+19 returned to the seller, shall be allowed as a deduction under
3974+20 subdivision 5 of his monthly or quarterly return, as the case
3975+21 may be, in case the seller had theretofore included the
3976+22 receipts from the sale of such tangible personal property in a
3977+23 return filed by him and had paid the tax imposed by this Act
3978+24 with respect to such receipts.
3979+25 Where the seller is a corporation, the return filed on
3980+26 behalf of such corporation shall be signed by the president,
3981+
3982+
3983+
3984+
3985+
3986+ HB4636 Enrolled - 108 - LRB103 38201 HLH 68335 b
3987+
3988+
3989+HB4636 Enrolled- 109 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 109 - LRB103 38201 HLH 68335 b
3990+ HB4636 Enrolled - 109 - LRB103 38201 HLH 68335 b
3991+1 vice-president, secretary, or treasurer or by the properly
3992+2 accredited agent of such corporation.
3993+3 Where the seller is a limited liability company, the
3994+4 return filed on behalf of the limited liability company shall
3995+5 be signed by a manager, member, or properly accredited agent
3996+6 of the limited liability company.
3997+7 Except as provided in this Section, the retailer filing
3998+8 the return under this Section shall, at the time of filing such
3999+9 return, pay to the Department the amount of tax imposed by this
4000+10 Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
4001+11 on and after January 1, 1990, or $5 per calendar year,
4002+12 whichever is greater, which is allowed to reimburse the
4003+13 retailer for the expenses incurred in keeping records,
4004+14 preparing and filing returns, remitting the tax and supplying
4005+15 data to the Department on request. On and after January 1,
4006+16 2021, a certified service provider, as defined in the Leveling
4007+17 the Playing Field for Illinois Retail Act, filing the return
4008+18 under this Section on behalf of a remote retailer shall, at the
4009+19 time of such return, pay to the Department the amount of tax
4010+20 imposed by this Act less a discount of 1.75%. A remote retailer
4011+21 using a certified service provider to file a return on its
4012+22 behalf, as provided in the Leveling the Playing Field for
4013+23 Illinois Retail Act, is not eligible for the discount.
4014+24 Beginning with returns due on or after January 1, 2025, the
4015+25 vendor's discount allowed in this Section, the Service
4016+26 Occupation Tax Act, the Use Tax Act, and the Service Use Tax
4017+
4018+
4019+
4020+
4021+
4022+ HB4636 Enrolled - 109 - LRB103 38201 HLH 68335 b
4023+
4024+
4025+HB4636 Enrolled- 110 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 110 - LRB103 38201 HLH 68335 b
4026+ HB4636 Enrolled - 110 - LRB103 38201 HLH 68335 b
4027+1 Act, including any local tax administered by the Department
4028+2 and reported on the same return, shall not exceed $1,000 per
4029+3 month in the aggregate for returns other than transaction
4030+4 returns filed during the month. When determining the discount
4031+5 allowed under this Section, retailers shall include the amount
4032+6 of tax that would have been due at the 1% rate but for the 0%
4033+7 rate imposed under Public Act 102-700. When determining the
4034+8 discount allowed under this Section, retailers shall include
4035+9 the amount of tax that would have been due at the 6.25% rate
4036+10 but for the 1.25% rate imposed on sales tax holiday items under
4037+11 Public Act 102-700. The discount under this Section is not
4038+12 allowed for the 1.25% portion of taxes paid on aviation fuel
4039+13 that is subject to the revenue use requirements of 49 U.S.C.
4040+14 47107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
4041+15 Section 2d of this Act shall be included in the amount on which
4042+16 such discount is computed. In the case of retailers who report
4043+17 and pay the tax on a transaction by transaction basis, as
4044+18 provided in this Section, such discount shall be taken with
4045+19 each such tax remittance instead of when such retailer files
4046+20 his periodic return, but, beginning with returns due on or
4047+21 after January 1, 2025, the vendor's discount allowed under
4048+22 this Section and the Use Tax Act, including any local tax
4049+23 administered by the Department and reported on the same
4050+24 transaction return, shall not exceed $1,000 per month for all
4051+25 transaction returns filed during the month. The discount
4052+26 allowed under this Section is allowed only for returns that
4053+
4054+
4055+
4056+
4057+
4058+ HB4636 Enrolled - 110 - LRB103 38201 HLH 68335 b
4059+
4060+
4061+HB4636 Enrolled- 111 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 111 - LRB103 38201 HLH 68335 b
4062+ HB4636 Enrolled - 111 - LRB103 38201 HLH 68335 b
4063+1 are filed in the manner required by this Act. The Department
4064+2 may disallow the discount for retailers whose certificate of
4065+3 registration is revoked at the time the return is filed, but
4066+4 only if the Department's decision to revoke the certificate of
4067+5 registration has become final.
4068+6 Before October 1, 2000, if the taxpayer's average monthly
4069+7 tax liability to the Department under this Act, the Use Tax
4070+8 Act, the Service Occupation Tax Act, and the Service Use Tax
4071+9 Act, excluding any liability for prepaid sales tax to be
4072+10 remitted in accordance with Section 2d of this Act, was
4073+11 $10,000 or more during the preceding 4 complete calendar
4074+12 quarters, he shall file a return with the Department each
4075+13 month by the 20th day of the month next following the month
4076+14 during which such tax liability is incurred and shall make
4077+15 payments to the Department on or before the 7th, 15th, 22nd and
4078+16 last day of the month during which such liability is incurred.
4079+17 On and after October 1, 2000, if the taxpayer's average
4080+18 monthly tax liability to the Department under this Act, the
4081+19 Use Tax Act, the Service Occupation Tax Act, and the Service
4082+20 Use Tax Act, excluding any liability for prepaid sales tax to
4083+21 be remitted in accordance with Section 2d of this Act, was
4084+22 $20,000 or more during the preceding 4 complete calendar
4085+23 quarters, he shall file a return with the Department each
4086+24 month by the 20th day of the month next following the month
4087+25 during which such tax liability is incurred and shall make
4088+26 payment to the Department on or before the 7th, 15th, 22nd and
4089+
4090+
4091+
4092+
4093+
4094+ HB4636 Enrolled - 111 - LRB103 38201 HLH 68335 b
4095+
4096+
4097+HB4636 Enrolled- 112 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 112 - LRB103 38201 HLH 68335 b
4098+ HB4636 Enrolled - 112 - LRB103 38201 HLH 68335 b
4099+1 last day of the month during which such liability is incurred.
4100+2 If the month during which such tax liability is incurred began
4101+3 prior to January 1, 1985, each payment shall be in an amount
4102+4 equal to 1/4 of the taxpayer's actual liability for the month
4103+5 or an amount set by the Department not to exceed 1/4 of the
4104+6 average monthly liability of the taxpayer to the Department
4105+7 for the preceding 4 complete calendar quarters (excluding the
4106+8 month of highest liability and the month of lowest liability
4107+9 in such 4 quarter period). If the month during which such tax
4108+10 liability is incurred begins on or after January 1, 1985 and
4109+11 prior to January 1, 1987, each payment shall be in an amount
4110+12 equal to 22.5% of the taxpayer's actual liability for the
4111+13 month or 27.5% of the taxpayer's liability for the same
4112+14 calendar month of the preceding year. If the month during
4113+15 which such tax liability is incurred begins on or after
4114+16 January 1, 1987 and prior to January 1, 1988, each payment
4115+17 shall be in an amount equal to 22.5% of the taxpayer's actual
4116+18 liability for the month or 26.25% of the taxpayer's liability
4117+19 for the same calendar month of the preceding year. If the month
4118+20 during which such tax liability is incurred begins on or after
4119+21 January 1, 1988, and prior to January 1, 1989, or begins on or
4120+22 after January 1, 1996, each payment shall be in an amount equal
4121+23 to 22.5% of the taxpayer's actual liability for the month or
4122+24 25% of the taxpayer's liability for the same calendar month of
4123+25 the preceding year. If the month during which such tax
4124+26 liability is incurred begins on or after January 1, 1989, and
4125+
4126+
4127+
4128+
4129+
4130+ HB4636 Enrolled - 112 - LRB103 38201 HLH 68335 b
4131+
4132+
4133+HB4636 Enrolled- 113 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 113 - LRB103 38201 HLH 68335 b
4134+ HB4636 Enrolled - 113 - LRB103 38201 HLH 68335 b
4135+1 prior to January 1, 1996, each payment shall be in an amount
4136+2 equal to 22.5% of the taxpayer's actual liability for the
4137+3 month or 25% of the taxpayer's liability for the same calendar
4138+4 month of the preceding year or 100% of the taxpayer's actual
4139+5 liability for the quarter monthly reporting period. The amount
4140+6 of such quarter monthly payments shall be credited against the
4141+7 final tax liability of the taxpayer's return for that month.
4142+8 Before October 1, 2000, once applicable, the requirement of
4143+9 the making of quarter monthly payments to the Department by
4144+10 taxpayers having an average monthly tax liability of $10,000
4145+11 or more as determined in the manner provided above shall
4146+12 continue until such taxpayer's average monthly liability to
4147+13 the Department during the preceding 4 complete calendar
4148+14 quarters (excluding the month of highest liability and the
4149+15 month of lowest liability) is less than $9,000, or until such
4150+16 taxpayer's average monthly liability to the Department as
4151+17 computed for each calendar quarter of the 4 preceding complete
4152+18 calendar quarter period is less than $10,000. However, if a
4153+19 taxpayer can show the Department that a substantial change in
4154+20 the taxpayer's business has occurred which causes the taxpayer
4155+21 to anticipate that his average monthly tax liability for the
4156+22 reasonably foreseeable future will fall below the $10,000
4157+23 threshold stated above, then such taxpayer may petition the
4158+24 Department for a change in such taxpayer's reporting status.
4159+25 On and after October 1, 2000, once applicable, the requirement
4160+26 of the making of quarter monthly payments to the Department by
4161+
4162+
4163+
4164+
4165+
4166+ HB4636 Enrolled - 113 - LRB103 38201 HLH 68335 b
4167+
4168+
4169+HB4636 Enrolled- 114 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 114 - LRB103 38201 HLH 68335 b
4170+ HB4636 Enrolled - 114 - LRB103 38201 HLH 68335 b
4171+1 taxpayers having an average monthly tax liability of $20,000
4172+2 or more as determined in the manner provided above shall
4173+3 continue until such taxpayer's average monthly liability to
4174+4 the Department during the preceding 4 complete calendar
4175+5 quarters (excluding the month of highest liability and the
4176+6 month of lowest liability) is less than $19,000 or until such
4177+7 taxpayer's average monthly liability to the Department as
4178+8 computed for each calendar quarter of the 4 preceding complete
4179+9 calendar quarter period is less than $20,000. However, if a
4180+10 taxpayer can show the Department that a substantial change in
4181+11 the taxpayer's business has occurred which causes the taxpayer
4182+12 to anticipate that his average monthly tax liability for the
4183+13 reasonably foreseeable future will fall below the $20,000
4184+14 threshold stated above, then such taxpayer may petition the
4185+15 Department for a change in such taxpayer's reporting status.
4186+16 The Department shall change such taxpayer's reporting status
4187+17 unless it finds that such change is seasonal in nature and not
4188+18 likely to be long term. Quarter monthly payment status shall
4189+19 be determined under this paragraph as if the rate reduction to
4190+20 0% in Public Act 102-700 on food for human consumption that is
4191+21 to be consumed off the premises where it is sold (other than
4192+22 alcoholic beverages, food consisting of or infused with adult
4193+23 use cannabis, soft drinks, and food that has been prepared for
4194+24 immediate consumption) had not occurred. For quarter monthly
4195+25 payments due under this paragraph on or after July 1, 2023 and
4196+26 through June 30, 2024, "25% of the taxpayer's liability for
4197+
4198+
4199+
4200+
4201+
4202+ HB4636 Enrolled - 114 - LRB103 38201 HLH 68335 b
4203+
4204+
4205+HB4636 Enrolled- 115 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 115 - LRB103 38201 HLH 68335 b
4206+ HB4636 Enrolled - 115 - LRB103 38201 HLH 68335 b
4207+1 the same calendar month of the preceding year" shall be
4208+2 determined as if the rate reduction to 0% in Public Act 102-700
4209+3 had not occurred. Quarter monthly payment status shall be
4210+4 determined under this paragraph as if the rate reduction to
4211+5 1.25% in Public Act 102-700 on sales tax holiday items had not
4212+6 occurred. For quarter monthly payments due on or after July 1,
4213+7 2023 and through June 30, 2024, "25% of the taxpayer's
4214+8 liability for the same calendar month of the preceding year"
4215+9 shall be determined as if the rate reduction to 1.25% in Public
4216+10 Act 102-700 on sales tax holiday items had not occurred. If any
4217+11 such quarter monthly payment is not paid at the time or in the
4218+12 amount required by this Section, then the taxpayer shall be
4219+13 liable for penalties and interest on the difference between
4220+14 the minimum amount due as a payment and the amount of such
4221+15 quarter monthly payment actually and timely paid, except
4222+16 insofar as the taxpayer has previously made payments for that
4223+17 month to the Department in excess of the minimum payments
4224+18 previously due as provided in this Section. The Department
4225+19 shall make reasonable rules and regulations to govern the
4226+20 quarter monthly payment amount and quarter monthly payment
4227+21 dates for taxpayers who file on other than a calendar monthly
4228+22 basis.
4229+23 The provisions of this paragraph apply before October 1,
4230+24 2001. Without regard to whether a taxpayer is required to make
4231+25 quarter monthly payments as specified above, any taxpayer who
4232+26 is required by Section 2d of this Act to collect and remit
4233+
4234+
4235+
4236+
4237+
4238+ HB4636 Enrolled - 115 - LRB103 38201 HLH 68335 b
4239+
4240+
4241+HB4636 Enrolled- 116 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 116 - LRB103 38201 HLH 68335 b
4242+ HB4636 Enrolled - 116 - LRB103 38201 HLH 68335 b
4243+1 prepaid taxes and has collected prepaid taxes which average in
4244+2 excess of $25,000 per month during the preceding 2 complete
4245+3 calendar quarters, shall file a return with the Department as
4246+4 required by Section 2f and shall make payments to the
4247+5 Department on or before the 7th, 15th, 22nd and last day of the
4248+6 month during which such liability is incurred. If the month
4249+7 during which such tax liability is incurred began prior to
4250+8 September 1, 1985 (the effective date of Public Act 84-221),
4251+9 each payment shall be in an amount not less than 22.5% of the
4252+10 taxpayer's actual liability under Section 2d. If the month
4253+11 during which such tax liability is incurred begins on or after
4254+12 January 1, 1986, each payment shall be in an amount equal to
4255+13 22.5% of the taxpayer's actual liability for the month or
4256+14 27.5% of the taxpayer's liability for the same calendar month
4257+15 of the preceding calendar year. If the month during which such
4258+16 tax liability is incurred begins on or after January 1, 1987,
4259+17 each payment shall be in an amount equal to 22.5% of the
4260+18 taxpayer's actual liability for the month or 26.25% of the
4261+19 taxpayer's liability for the same calendar month of the
4262+20 preceding year. The amount of such quarter monthly payments
4263+21 shall be credited against the final tax liability of the
4264+22 taxpayer's return for that month filed under this Section or
4265+23 Section 2f, as the case may be. Once applicable, the
4266+24 requirement of the making of quarter monthly payments to the
4267+25 Department pursuant to this paragraph shall continue until
4268+26 such taxpayer's average monthly prepaid tax collections during
4269+
4270+
4271+
4272+
4273+
4274+ HB4636 Enrolled - 116 - LRB103 38201 HLH 68335 b
4275+
4276+
4277+HB4636 Enrolled- 117 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 117 - LRB103 38201 HLH 68335 b
4278+ HB4636 Enrolled - 117 - LRB103 38201 HLH 68335 b
4279+1 the preceding 2 complete calendar quarters is $25,000 or less.
4280+2 If any such quarter monthly payment is not paid at the time or
4281+3 in the amount required, the taxpayer shall be liable for
4282+4 penalties and interest on such difference, except insofar as
4283+5 the taxpayer has previously made payments for that month in
4284+6 excess of the minimum payments previously due.
4285+7 The provisions of this paragraph apply on and after
4286+8 October 1, 2001. Without regard to whether a taxpayer is
4287+9 required to make quarter monthly payments as specified above,
4288+10 any taxpayer who is required by Section 2d of this Act to
4289+11 collect and remit prepaid taxes and has collected prepaid
4290+12 taxes that average in excess of $20,000 per month during the
4291+13 preceding 4 complete calendar quarters shall file a return
4292+14 with the Department as required by Section 2f and shall make
4293+15 payments to the Department on or before the 7th, 15th, 22nd,
4294+16 and last day of the month during which the liability is
4295+17 incurred. Each payment shall be in an amount equal to 22.5% of
4296+18 the taxpayer's actual liability for the month or 25% of the
4297+19 taxpayer's liability for the same calendar month of the
4298+20 preceding year. The amount of the quarter monthly payments
4299+21 shall be credited against the final tax liability of the
4300+22 taxpayer's return for that month filed under this Section or
4301+23 Section 2f, as the case may be. Once applicable, the
4302+24 requirement of the making of quarter monthly payments to the
4303+25 Department pursuant to this paragraph shall continue until the
4304+26 taxpayer's average monthly prepaid tax collections during the
4305+
4306+
4307+
4308+
4309+
4310+ HB4636 Enrolled - 117 - LRB103 38201 HLH 68335 b
4311+
4312+
4313+HB4636 Enrolled- 118 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 118 - LRB103 38201 HLH 68335 b
4314+ HB4636 Enrolled - 118 - LRB103 38201 HLH 68335 b
4315+1 preceding 4 complete calendar quarters (excluding the month of
4316+2 highest liability and the month of lowest liability) is less
4317+3 than $19,000 or until such taxpayer's average monthly
4318+4 liability to the Department as computed for each calendar
4319+5 quarter of the 4 preceding complete calendar quarters is less
4320+6 than $20,000. If any such quarter monthly payment is not paid
4321+7 at the time or in the amount required, the taxpayer shall be
4322+8 liable for penalties and interest on such difference, except
4323+9 insofar as the taxpayer has previously made payments for that
4324+10 month in excess of the minimum payments previously due.
4325+11 If any payment provided for in this Section exceeds the
4326+12 taxpayer's liabilities under this Act, the Use Tax Act, the
4327+13 Service Occupation Tax Act, and the Service Use Tax Act, as
4328+14 shown on an original monthly return, the Department shall, if
4329+15 requested by the taxpayer, issue to the taxpayer a credit
4330+16 memorandum no later than 30 days after the date of payment. The
4331+17 credit evidenced by such credit memorandum may be assigned by
4332+18 the taxpayer to a similar taxpayer under this Act, the Use Tax
4333+19 Act, the Service Occupation Tax Act, or the Service Use Tax
4334+20 Act, in accordance with reasonable rules and regulations to be
4335+21 prescribed by the Department. If no such request is made, the
4336+22 taxpayer may credit such excess payment against tax liability
4337+23 subsequently to be remitted to the Department under this Act,
4338+24 the Use Tax Act, the Service Occupation Tax Act, or the Service
4339+25 Use Tax Act, in accordance with reasonable rules and
4340+26 regulations prescribed by the Department. If the Department
4341+
4342+
4343+
4344+
4345+
4346+ HB4636 Enrolled - 118 - LRB103 38201 HLH 68335 b
4347+
4348+
4349+HB4636 Enrolled- 119 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 119 - LRB103 38201 HLH 68335 b
4350+ HB4636 Enrolled - 119 - LRB103 38201 HLH 68335 b
4351+1 subsequently determined that all or any part of the credit
4352+2 taken was not actually due to the taxpayer, the taxpayer's %
4353+3 vendor's discount shall be reduced, if necessary, to reflect
4354+4 the difference between the credit taken and that actually due,
4355+5 and that taxpayer shall be liable for penalties and interest
4356+6 on such difference.
4357+7 If a retailer of motor fuel is entitled to a credit under
4358+8 Section 2d of this Act which exceeds the taxpayer's liability
4359+9 to the Department under this Act for the month for which the
4360+10 taxpayer is filing a return, the Department shall issue the
4361+11 taxpayer a credit memorandum for the excess.
4362+12 Beginning January 1, 1990, each month the Department shall
4363+13 pay into the Local Government Tax Fund, a special fund in the
4364+14 State treasury which is hereby created, the net revenue
4365+15 realized for the preceding month from the 1% tax imposed under
4366+16 this Act.
4367+17 Beginning January 1, 1990, each month the Department shall
4368+18 pay into the County and Mass Transit District Fund, a special
4369+19 fund in the State treasury which is hereby created, 4% of the
4370+20 net revenue realized for the preceding month from the 6.25%
4371+21 general rate other than aviation fuel sold on or after
4372+22 December 1, 2019. This exception for aviation fuel only
4373+23 applies for so long as the revenue use requirements of 49
4374+24 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
4375+25 Beginning August 1, 2000, each month the Department shall
4376+26 pay into the County and Mass Transit District Fund 20% of the
4377+
4378+
4379+
4380+
4381+
4382+ HB4636 Enrolled - 119 - LRB103 38201 HLH 68335 b
4383+
4384+
4385+HB4636 Enrolled- 120 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 120 - LRB103 38201 HLH 68335 b
4386+ HB4636 Enrolled - 120 - LRB103 38201 HLH 68335 b
4387+1 net revenue realized for the preceding month from the 1.25%
4388+2 rate on the selling price of motor fuel and gasohol. If, in any
4389+3 month, the tax on sales tax holiday items, as defined in
4390+4 Section 2-8, is imposed at the rate of 1.25%, then the
4391+5 Department shall pay 20% of the net revenue realized for that
4392+6 month from the 1.25% rate on the selling price of sales tax
4393+7 holiday items into the County and Mass Transit District Fund.
4394+8 Beginning January 1, 1990, each month the Department shall
4395+9 pay into the Local Government Tax Fund 16% of the net revenue
4396+10 realized for the preceding month from the 6.25% general rate
4397+11 on the selling price of tangible personal property other than
4398+12 aviation fuel sold on or after December 1, 2019. This
4399+13 exception for aviation fuel only applies for so long as the
4400+14 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
4401+15 47133 are binding on the State.
4402+16 For aviation fuel sold on or after December 1, 2019, each
4403+17 month the Department shall pay into the State Aviation Program
4404+18 Fund 20% of the net revenue realized for the preceding month
4405+19 from the 6.25% general rate on the selling price of aviation
4406+20 fuel, less an amount estimated by the Department to be
4407+21 required for refunds of the 20% portion of the tax on aviation
4408+22 fuel under this Act, which amount shall be deposited into the
4409+23 Aviation Fuel Sales Tax Refund Fund. The Department shall only
4410+24 pay moneys into the State Aviation Program Fund and the
4411+25 Aviation Fuel Sales Tax Refund Fund under this Act for so long
4412+26 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
4413+
4414+
4415+
4416+
4417+
4418+ HB4636 Enrolled - 120 - LRB103 38201 HLH 68335 b
4419+
4420+
4421+HB4636 Enrolled- 121 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 121 - LRB103 38201 HLH 68335 b
4422+ HB4636 Enrolled - 121 - LRB103 38201 HLH 68335 b
4423+1 U.S.C. 47133 are binding on the State.
4424+2 Beginning August 1, 2000, each month the Department shall
4425+3 pay into the Local Government Tax Fund 80% of the net revenue
4426+4 realized for the preceding month from the 1.25% rate on the
4427+5 selling price of motor fuel and gasohol. If, in any month, the
4428+6 tax on sales tax holiday items, as defined in Section 2-8, is
4429+7 imposed at the rate of 1.25%, then the Department shall pay 80%
4430+8 of the net revenue realized for that month from the 1.25% rate
4431+9 on the selling price of sales tax holiday items into the Local
4432+10 Government Tax Fund.
4433+11 Beginning October 1, 2009, each month the Department shall
4434+12 pay into the Capital Projects Fund an amount that is equal to
4435+13 an amount estimated by the Department to represent 80% of the
4436+14 net revenue realized for the preceding month from the sale of
4437+15 candy, grooming and hygiene products, and soft drinks that had
4438+16 been taxed at a rate of 1% prior to September 1, 2009 but that
4439+17 are now taxed at 6.25%.
4440+18 Beginning July 1, 2011, each month the Department shall
4441+19 pay into the Clean Air Act Permit Fund 80% of the net revenue
4442+20 realized for the preceding month from the 6.25% general rate
4443+21 on the selling price of sorbents used in Illinois in the
4444+22 process of sorbent injection as used to comply with the
4445+23 Environmental Protection Act or the federal Clean Air Act, but
4446+24 the total payment into the Clean Air Act Permit Fund under this
4447+25 Act and the Use Tax Act shall not exceed $2,000,000 in any
4448+26 fiscal year.
4449+
4450+
4451+
4452+
4453+
4454+ HB4636 Enrolled - 121 - LRB103 38201 HLH 68335 b
4455+
4456+
4457+HB4636 Enrolled- 122 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 122 - LRB103 38201 HLH 68335 b
4458+ HB4636 Enrolled - 122 - LRB103 38201 HLH 68335 b
4459+1 Beginning July 1, 2013, each month the Department shall
4460+2 pay into the Underground Storage Tank Fund from the proceeds
4461+3 collected under this Act, the Use Tax Act, the Service Use Tax
4462+4 Act, and the Service Occupation Tax Act an amount equal to the
4463+5 average monthly deficit in the Underground Storage Tank Fund
4464+6 during the prior year, as certified annually by the Illinois
4465+7 Environmental Protection Agency, but the total payment into
4466+8 the Underground Storage Tank Fund under this Act, the Use Tax
4467+9 Act, the Service Use Tax Act, and the Service Occupation Tax
4468+10 Act shall not exceed $18,000,000 in any State fiscal year. As
4469+11 used in this paragraph, the "average monthly deficit" shall be
4470+12 equal to the difference between the average monthly claims for
4471+13 payment by the fund and the average monthly revenues deposited
4472+14 into the fund, excluding payments made pursuant to this
4473+15 paragraph.
4474+16 Beginning July 1, 2015, of the remainder of the moneys
4475+17 received by the Department under the Use Tax Act, the Service
4476+18 Use Tax Act, the Service Occupation Tax Act, and this Act, each
4477+19 month the Department shall deposit $500,000 into the State
4478+20 Crime Laboratory Fund.
4479+21 Of the remainder of the moneys received by the Department
4480+22 pursuant to this Act, (a) 1.75% thereof shall be paid into the
4481+23 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
4482+24 and after July 1, 1989, 3.8% thereof shall be paid into the
4483+25 Build Illinois Fund; provided, however, that if in any fiscal
4484+26 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
4485+
4486+
4487+
4488+
4489+
4490+ HB4636 Enrolled - 122 - LRB103 38201 HLH 68335 b
4491+
4492+
4493+HB4636 Enrolled- 123 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 123 - LRB103 38201 HLH 68335 b
4494+ HB4636 Enrolled - 123 - LRB103 38201 HLH 68335 b
4495+1 may be, of the moneys received by the Department and required
4496+2 to be paid into the Build Illinois Fund pursuant to this Act,
4497+3 Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
4498+4 Act, and Section 9 of the Service Occupation Tax Act, such Acts
4499+5 being hereinafter called the "Tax Acts" and such aggregate of
4500+6 2.2% or 3.8%, as the case may be, of moneys being hereinafter
4501+7 called the "Tax Act Amount", and (2) the amount transferred to
4502+8 the Build Illinois Fund from the State and Local Sales Tax
4503+9 Reform Fund shall be less than the Annual Specified Amount (as
4504+10 hereinafter defined), an amount equal to the difference shall
4505+11 be immediately paid into the Build Illinois Fund from other
4506+12 moneys received by the Department pursuant to the Tax Acts;
4507+13 the "Annual Specified Amount" means the amounts specified
4508+14 below for fiscal years 1986 through 1993:
4509+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;
4510+15 Fiscal Year Annual Specified Amount
4511+16 1986 $54,800,000
4512+17 1987 $76,650,000
4513+18 1988 $80,480,000
4514+19 1989 $88,510,000
4515+20 1990 $115,330,000
4516+21 1991 $145,470,000
4517+22 1992 $182,730,000
4518+23 1993 $206,520,000;
4519+24 and means the Certified Annual Debt Service Requirement (as
4520+25 defined in Section 13 of the Build Illinois Bond Act) or the
4521+26 Tax Act Amount, whichever is greater, for fiscal year 1994 and
4522+
4523+
4524+
4525+
4526+
4527+ HB4636 Enrolled - 123 - LRB103 38201 HLH 68335 b
4528+
4529+
4530+15 Fiscal Year Annual Specified Amount
4531+16 1986 $54,800,000
4532+17 1987 $76,650,000
4533+18 1988 $80,480,000
4534+19 1989 $88,510,000
4535+20 1990 $115,330,000
4536+21 1991 $145,470,000
4537+22 1992 $182,730,000
4538+23 1993 $206,520,000;
4539+
4540+
4541+HB4636 Enrolled- 124 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 124 - LRB103 38201 HLH 68335 b
4542+ HB4636 Enrolled - 124 - LRB103 38201 HLH 68335 b
4543+1 each fiscal year thereafter; and further provided, that if on
4544+2 the last business day of any month the sum of (1) the Tax Act
4545+3 Amount required to be deposited into the Build Illinois Bond
4546+4 Account in the Build Illinois Fund during such month and (2)
4547+5 the amount transferred to the Build Illinois Fund from the
4548+6 State and Local Sales Tax Reform Fund shall have been less than
4549+7 1/12 of the Annual Specified Amount, an amount equal to the
4550+8 difference shall be immediately paid into the Build Illinois
4551+9 Fund from other moneys received by the Department pursuant to
4552+10 the Tax Acts; and, further provided, that in no event shall the
4553+11 payments required under the preceding proviso result in
4554+12 aggregate payments into the Build Illinois Fund pursuant to
4555+13 this clause (b) for any fiscal year in excess of the greater of
4556+14 (i) the Tax Act Amount or (ii) the Annual Specified Amount for
4557+15 such fiscal year. The amounts payable into the Build Illinois
4558+16 Fund under clause (b) of the first sentence in this paragraph
4559+17 shall be payable only until such time as the aggregate amount
4560+18 on deposit under each trust indenture securing Bonds issued
4561+19 and outstanding pursuant to the Build Illinois Bond Act is
4562+20 sufficient, taking into account any future investment income,
4563+21 to fully provide, in accordance with such indenture, for the
4564+22 defeasance of or the payment of the principal of, premium, if
4565+23 any, and interest on the Bonds secured by such indenture and on
4566+24 any Bonds expected to be issued thereafter and all fees and
4567+25 costs payable with respect thereto, all as certified by the
4568+26 Director of the Bureau of the Budget (now Governor's Office of
4569+
4570+
4571+
4572+
4573+
4574+ HB4636 Enrolled - 124 - LRB103 38201 HLH 68335 b
4575+
4576+
4577+HB4636 Enrolled- 125 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 125 - LRB103 38201 HLH 68335 b
4578+ HB4636 Enrolled - 125 - LRB103 38201 HLH 68335 b
4579+1 Management and Budget). If on the last business day of any
4580+2 month in which Bonds are outstanding pursuant to the Build
4581+3 Illinois Bond Act, the aggregate of moneys deposited in the
4582+4 Build Illinois Bond Account in the Build Illinois Fund in such
4583+5 month shall be less than the amount required to be transferred
4584+6 in such month from the Build Illinois Bond Account to the Build
4585+7 Illinois Bond Retirement and Interest Fund pursuant to Section
4586+8 13 of the Build Illinois Bond Act, an amount equal to such
4587+9 deficiency shall be immediately paid from other moneys
4588+10 received by the Department pursuant to the Tax Acts to the
4589+11 Build Illinois Fund; provided, however, that any amounts paid
4590+12 to the Build Illinois Fund in any fiscal year pursuant to this
4591+13 sentence shall be deemed to constitute payments pursuant to
4592+14 clause (b) of the first sentence of this paragraph and shall
4593+15 reduce the amount otherwise payable for such fiscal year
4594+16 pursuant to that clause (b). The moneys received by the
4595+17 Department pursuant to this Act and required to be deposited
4596+18 into the Build Illinois Fund are subject to the pledge, claim
4597+19 and charge set forth in Section 12 of the Build Illinois Bond
4598+20 Act.
4599+21 Subject to payment of amounts into the Build Illinois Fund
4600+22 as provided in the preceding paragraph or in any amendment
4601+23 thereto hereafter enacted, the following specified monthly
4602+24 installment of the amount requested in the certificate of the
4603+25 Chairman of the Metropolitan Pier and Exposition Authority
4604+26 provided under Section 8.25f of the State Finance Act, but not
4605+
4606+
4607+
4608+
4609+
4610+ HB4636 Enrolled - 125 - LRB103 38201 HLH 68335 b
4611+
4612+
4613+HB4636 Enrolled- 126 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 126 - LRB103 38201 HLH 68335 b
4614+ HB4636 Enrolled - 126 - LRB103 38201 HLH 68335 b
4615+1 in excess of sums designated as "Total Deposit", shall be
4616+2 deposited in the aggregate from collections under Section 9 of
4617+3 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
4618+4 9 of the Service Occupation Tax Act, and Section 3 of the
4619+5 Retailers' Occupation Tax Act into the McCormick Place
4620+6 Expansion Project Fund in the specified fiscal years.
4621+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
4622+7 Fiscal Year Total Deposit
4623+8 1993 $0
4624+9 1994 53,000,000
4625+10 1995 58,000,000
4626+11 1996 61,000,000
4627+12 1997 64,000,000
4628+13 1998 68,000,000
4629+14 1999 71,000,000
4630+15 2000 75,000,000
4631+16 2001 80,000,000
4632+17 2002 93,000,000
4633+18 2003 99,000,000
4634+19 2004 103,000,000
4635+20 2005 108,000,000
4636+21 2006 113,000,000
4637+22 2007 119,000,000
4638+23 2008 126,000,000
4639+24 2009 132,000,000
4640+25 2010 139,000,000
4641+26 2011 146,000,000
4642+
4643+
4644+
4645+
4646+
4647+ HB4636 Enrolled - 126 - LRB103 38201 HLH 68335 b
4648+
4649+
4650+7 Fiscal Year Total Deposit
4651+8 1993 $0
4652+9 1994 53,000,000
4653+10 1995 58,000,000
4654+11 1996 61,000,000
4655+12 1997 64,000,000
4656+13 1998 68,000,000
4657+14 1999 71,000,000
4658+15 2000 75,000,000
4659+16 2001 80,000,000
4660+17 2002 93,000,000
4661+18 2003 99,000,000
4662+19 2004 103,000,000
4663+20 2005 108,000,000
4664+21 2006 113,000,000
4665+22 2007 119,000,000
4666+23 2008 126,000,000
4667+24 2009 132,000,000
4668+25 2010 139,000,000
4669+26 2011 146,000,000
4670+
4671+
4672+HB4636 Enrolled- 127 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 127 - LRB103 38201 HLH 68335 b
4673+ HB4636 Enrolled - 127 - LRB103 38201 HLH 68335 b
4674+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
4675+1 2012 153,000,000
4676+2 2013 161,000,000
4677+3 2014 170,000,000
4678+4 2015 179,000,000
4679+5 2016 189,000,000
4680+6 2017 199,000,000
4681+7 2018 210,000,000
4682+8 2019 221,000,000
4683+9 2020 233,000,000
4684+10 2021 300,000,000
4685+11 2022 300,000,000
4686+12 2023 300,000,000
4687+13 2024 300,000,000
4688+14 2025 300,000,000
4689+15 2026 300,000,000
4690+16 2027 375,000,000
4691+17 2028 375,000,000
4692+18 2029 375,000,000
4693+19 2030 375,000,000
4694+20 2031 375,000,000
4695+21 2032 375,000,000
4696+22 2033 375,000,000
4697+23 2034 375,000,000
4698+24 2035 375,000,000
4699+25 2036 450,000,000
4700+26 and
4701+
4702+
4703+
4704+
4705+
4706+ HB4636 Enrolled - 127 - LRB103 38201 HLH 68335 b
4707+
4708+1 2012 153,000,000
4709+2 2013 161,000,000
4710+3 2014 170,000,000
4711+4 2015 179,000,000
4712+5 2016 189,000,000
4713+6 2017 199,000,000
4714+7 2018 210,000,000
4715+8 2019 221,000,000
4716+9 2020 233,000,000
4717+10 2021 300,000,000
4718+11 2022 300,000,000
4719+12 2023 300,000,000
4720+13 2024 300,000,000
4721+14 2025 300,000,000
4722+15 2026 300,000,000
4723+16 2027 375,000,000
4724+17 2028 375,000,000
4725+18 2029 375,000,000
4726+19 2030 375,000,000
4727+20 2031 375,000,000
4728+21 2032 375,000,000
4729+22 2033 375,000,000
4730+23 2034 375,000,000
4731+24 2035 375,000,000
4732+25 2036 450,000,000
4733+26 and
4734+
4735+
4736+HB4636 Enrolled- 128 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 128 - LRB103 38201 HLH 68335 b
4737+ HB4636 Enrolled - 128 - LRB103 38201 HLH 68335 b
4738+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.
4739+1 each fiscal year
4740+2 thereafter that bonds
4741+3 are outstanding under
4742+4 Section 13.2 of the
4743+5 Metropolitan Pier and
4744+6 Exposition Authority Act,
4745+7 but not after fiscal year 2060.
4746+8 Beginning July 20, 1993 and in each month of each fiscal
4747+9 year thereafter, one-eighth of the amount requested in the
4748+10 certificate of the Chairman of the Metropolitan Pier and
4749+11 Exposition Authority for that fiscal year, less the amount
4750+12 deposited into the McCormick Place Expansion Project Fund by
4751+13 the State Treasurer in the respective month under subsection
4752+14 (g) of Section 13 of the Metropolitan Pier and Exposition
4753+15 Authority Act, plus cumulative deficiencies in the deposits
4754+16 required under this Section for previous months and years,
4755+17 shall be deposited into the McCormick Place Expansion Project
4756+18 Fund, until the full amount requested for the fiscal year, but
4757+19 not in excess of the amount specified above as "Total
4758+20 Deposit", has been deposited.
4759+21 Subject to payment of amounts into the Capital Projects
4760+22 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
4761+23 and the McCormick Place Expansion Project Fund pursuant to the
4762+24 preceding paragraphs or in any amendments thereto hereafter
4763+25 enacted, for aviation fuel sold on or after December 1, 2019,
4764+26 the Department shall each month deposit into the Aviation Fuel
4765+
4766+
4767+
4768+
4769+
4770+ HB4636 Enrolled - 128 - LRB103 38201 HLH 68335 b
4771+
4772+1 each fiscal year
4773+2 thereafter that bonds
4774+3 are outstanding under
4775+4 Section 13.2 of the
4776+5 Metropolitan Pier and
4777+6 Exposition Authority Act,
4778+7 but not after fiscal year 2060.
4779+
4780+
4781+HB4636 Enrolled- 129 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 129 - LRB103 38201 HLH 68335 b
4782+ HB4636 Enrolled - 129 - LRB103 38201 HLH 68335 b
4783+1 Sales Tax Refund Fund an amount estimated by the Department to
4784+2 be required for refunds of the 80% portion of the tax on
4785+3 aviation fuel under this Act. The Department shall only
4786+4 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
4787+5 under this paragraph for so long as the revenue use
4788+6 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
4789+7 binding on the State.
4790+8 Subject to payment of amounts into the Build Illinois Fund
4791+9 and the McCormick Place Expansion Project Fund pursuant to the
4792+10 preceding paragraphs or in any amendments thereto hereafter
4793+11 enacted, beginning July 1, 1993 and ending on September 30,
4794+12 2013, the Department shall each month pay into the Illinois
4795+13 Tax Increment Fund 0.27% of 80% of the net revenue realized for
4796+14 the preceding month from the 6.25% general rate on the selling
4797+15 price of tangible personal property.
4798+16 Subject to payment of amounts into the Build Illinois
4799+17 Fund, the McCormick Place Expansion Project Fund, and the
4800+18 Illinois Tax Increment Fund pursuant to the preceding
4801+19 paragraphs or in any amendments to this Section hereafter
4802+20 enacted, beginning on the first day of the first calendar
4803+21 month to occur on or after August 26, 2014 (the effective date
4804+22 of Public Act 98-1098), each month, from the collections made
4805+23 under Section 9 of the Use Tax Act, Section 9 of the Service
4806+24 Use Tax Act, Section 9 of the Service Occupation Tax Act, and
4807+25 Section 3 of the Retailers' Occupation Tax Act, the Department
4808+26 shall pay into the Tax Compliance and Administration Fund, to
4809+
4810+
4811+
4812+
4813+
4814+ HB4636 Enrolled - 129 - LRB103 38201 HLH 68335 b
4815+
4816+
4817+HB4636 Enrolled- 130 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 130 - LRB103 38201 HLH 68335 b
4818+ HB4636 Enrolled - 130 - LRB103 38201 HLH 68335 b
4819+1 be used, subject to appropriation, to fund additional auditors
4820+2 and compliance personnel at the Department of Revenue, an
4821+3 amount equal to 1/12 of 5% of 80% of the cash receipts
4822+4 collected during the preceding fiscal year by the Audit Bureau
4823+5 of the Department under the Use Tax Act, the Service Use Tax
4824+6 Act, the Service Occupation Tax Act, the Retailers' Occupation
4825+7 Tax Act, and associated local occupation and use taxes
4826+8 administered by the Department.
4827+9 Subject to payments of amounts into the Build Illinois
4828+10 Fund, the McCormick Place Expansion Project Fund, the Illinois
4829+11 Tax Increment Fund, the Energy Infrastructure Fund, and the
4830+12 Tax Compliance and Administration Fund as provided in this
4831+13 Section, beginning on July 1, 2018 the Department shall pay
4832+14 each month into the Downstate Public Transportation Fund the
4833+15 moneys required to be so paid under Section 2-3 of the
4834+16 Downstate Public Transportation Act.
4835+17 Subject to successful execution and delivery of a
4836+18 public-private agreement between the public agency and private
4837+19 entity and completion of the civic build, beginning on July 1,
4838+20 2023, of the remainder of the moneys received by the
4839+21 Department under the Use Tax Act, the Service Use Tax Act, the
4840+22 Service Occupation Tax Act, and this Act, the Department shall
4841+23 deposit the following specified deposits in the aggregate from
4842+24 collections under the Use Tax Act, the Service Use Tax Act, the
4843+25 Service Occupation Tax Act, and the Retailers' Occupation Tax
4844+26 Act, as required under Section 8.25g of the State Finance Act
4845+
4846+
4847+
4848+
4849+
4850+ HB4636 Enrolled - 130 - LRB103 38201 HLH 68335 b
4851+
4852+
4853+HB4636 Enrolled- 131 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 131 - LRB103 38201 HLH 68335 b
4854+ HB4636 Enrolled - 131 - LRB103 38201 HLH 68335 b
4855+1 for distribution consistent with the Public-Private
4856+2 Partnership for Civic and Transit Infrastructure Project Act.
4857+3 The moneys received by the Department pursuant to this Act and
4858+4 required to be deposited into the Civic and Transit
4859+5 Infrastructure Fund are subject to the pledge, claim and
4860+6 charge set forth in Section 25-55 of the Public-Private
4861+7 Partnership for Civic and Transit Infrastructure Project Act.
4862+8 As used in this paragraph, "civic build", "private entity",
4863+9 "public-private agreement", and "public agency" have the
4864+10 meanings provided in Section 25-10 of the Public-Private
4865+11 Partnership for Civic and Transit Infrastructure Project Act.
4866+12 Fiscal Year.............................Total Deposit
4867+13 2024.....................................$200,000,000
4868+14 2025....................................$206,000,000
4869+15 2026....................................$212,200,000
4870+16 2027....................................$218,500,000
4871+17 2028....................................$225,100,000
4872+18 2029....................................$288,700,000
4873+19 2030....................................$298,900,000
4874+20 2031....................................$309,300,000
4875+21 2032....................................$320,100,000
4876+22 2033....................................$331,200,000
4877+23 2034....................................$341,200,000
4878+24 2035....................................$351,400,000
4879+25 2036....................................$361,900,000
4880+26 2037....................................$372,800,000
4881+
4882+
4883+
4884+
4885+
4886+ HB4636 Enrolled - 131 - LRB103 38201 HLH 68335 b
4887+
4888+
4889+HB4636 Enrolled- 132 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 132 - LRB103 38201 HLH 68335 b
4890+ HB4636 Enrolled - 132 - LRB103 38201 HLH 68335 b
4891+1 2038....................................$384,000,000
4892+2 2039....................................$395,500,000
4893+3 2040....................................$407,400,000
4894+4 2041....................................$419,600,000
4895+5 2042....................................$432,200,000
4896+6 2043....................................$445,100,000
4897+7 Beginning July 1, 2021 and until July 1, 2022, subject to
4898+8 the payment of amounts into the County and Mass Transit
4899+9 District Fund, the Local Government Tax Fund, the Build
4900+10 Illinois Fund, the McCormick Place Expansion Project Fund, the
4901+11 Illinois Tax Increment Fund, and the Tax Compliance and
4902+12 Administration Fund as provided in this Section, the
4903+13 Department shall pay each month into the Road Fund the amount
4904+14 estimated to represent 16% of the net revenue realized from
4905+15 the taxes imposed on motor fuel and gasohol. Beginning July 1,
4906+16 2022 and until July 1, 2023, subject to the payment of amounts
4907+17 into the County and Mass Transit District Fund, the Local
4908+18 Government Tax Fund, the Build Illinois Fund, the McCormick
4909+19 Place Expansion Project Fund, the Illinois Tax Increment Fund,
4910+20 and the Tax Compliance and Administration Fund as provided in
4911+21 this Section, the Department shall pay each month into the
4912+22 Road Fund the amount estimated to represent 32% of the net
4913+23 revenue realized from the taxes imposed on motor fuel and
4914+24 gasohol. Beginning July 1, 2023 and until July 1, 2024,
4915+25 subject to the payment of amounts into the County and Mass
4916+26 Transit District Fund, the Local Government Tax Fund, the
4917+
4918+
4919+
4920+
4921+
4922+ HB4636 Enrolled - 132 - LRB103 38201 HLH 68335 b
4923+
4924+
4925+HB4636 Enrolled- 133 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 133 - LRB103 38201 HLH 68335 b
4926+ HB4636 Enrolled - 133 - LRB103 38201 HLH 68335 b
4927+1 Build Illinois Fund, the McCormick Place Expansion Project
4928+2 Fund, the Illinois Tax Increment Fund, and the Tax Compliance
4929+3 and Administration Fund as provided in this Section, the
4930+4 Department shall pay each month into the Road Fund the amount
4931+5 estimated to represent 48% of the net revenue realized from
4932+6 the taxes imposed on motor fuel and gasohol. Beginning July 1,
4933+7 2024 and until July 1, 2025, subject to the payment of amounts
4934+8 into the County and Mass Transit District Fund, the Local
4935+9 Government Tax Fund, the Build Illinois Fund, the McCormick
4936+10 Place Expansion Project Fund, the Illinois Tax Increment Fund,
4937+11 and the Tax Compliance and Administration Fund as provided in
4938+12 this Section, the Department shall pay each month into the
4939+13 Road Fund the amount estimated to represent 64% of the net
4940+14 revenue realized from the taxes imposed on motor fuel and
4941+15 gasohol. Beginning on July 1, 2025, subject to the payment of
4942+16 amounts into the County and Mass Transit District Fund, the
4943+17 Local Government Tax Fund, the Build Illinois Fund, the
4944+18 McCormick Place Expansion Project Fund, the Illinois Tax
4945+19 Increment Fund, and the Tax Compliance and Administration Fund
4946+20 as provided in this Section, the Department shall pay each
4947+21 month into the Road Fund the amount estimated to represent 80%
4948+22 of the net revenue realized from the taxes imposed on motor
4949+23 fuel and gasohol. As used in this paragraph "motor fuel" has
4950+24 the meaning given to that term in Section 1.1 of the Motor Fuel
4951+25 Tax Law, and "gasohol" has the meaning given to that term in
4952+26 Section 3-40 of the Use Tax Act.
4953+
4954+
4955+
4956+
4957+
4958+ HB4636 Enrolled - 133 - LRB103 38201 HLH 68335 b
4959+
4960+
4961+HB4636 Enrolled- 134 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 134 - LRB103 38201 HLH 68335 b
4962+ HB4636 Enrolled - 134 - LRB103 38201 HLH 68335 b
4963+1 Of the remainder of the moneys received by the Department
4964+2 pursuant to this Act, 75% thereof shall be paid into the State
4965+3 treasury and 25% shall be reserved in a special account and
4966+4 used only for the transfer to the Common School Fund as part of
4967+5 the monthly transfer from the General Revenue Fund in
4968+6 accordance with Section 8a of the State Finance Act.
4969+7 The Department may, upon separate written notice to a
4970+8 taxpayer, require the taxpayer to prepare and file with the
4971+9 Department on a form prescribed by the Department within not
4972+10 less than 60 days after receipt of the notice an annual
4973+11 information return for the tax year specified in the notice.
4974+12 Such annual return to the Department shall include a statement
4975+13 of gross receipts as shown by the retailer's last federal
4976+14 income tax return. If the total receipts of the business as
4977+15 reported in the federal income tax return do not agree with the
4978+16 gross receipts reported to the Department of Revenue for the
4979+17 same period, the retailer shall attach to his annual return a
4980+18 schedule showing a reconciliation of the 2 amounts and the
4981+19 reasons for the difference. The retailer's annual return to
4982+20 the Department shall also disclose the cost of goods sold by
4983+21 the retailer during the year covered by such return, opening
4984+22 and closing inventories of such goods for such year, costs of
4985+23 goods used from stock or taken from stock and given away by the
4986+24 retailer during such year, payroll information of the
4987+25 retailer's business during such year and any additional
4988+26 reasonable information which the Department deems would be
4989+
4990+
4991+
4992+
4993+
4994+ HB4636 Enrolled - 134 - LRB103 38201 HLH 68335 b
4995+
4996+
4997+HB4636 Enrolled- 135 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 135 - LRB103 38201 HLH 68335 b
4998+ HB4636 Enrolled - 135 - LRB103 38201 HLH 68335 b
4999+1 helpful in determining the accuracy of the monthly, quarterly,
5000+2 or annual returns filed by such retailer as provided for in
5001+3 this Section.
5002+4 If the annual information return required by this Section
5003+5 is not filed when and as required, the taxpayer shall be liable
5004+6 as follows:
5005+7 (i) Until January 1, 1994, the taxpayer shall be
5006+8 liable for a penalty equal to 1/6 of 1% of the tax due from
5007+9 such taxpayer under this Act during the period to be
5008+10 covered by the annual return for each month or fraction of
5009+11 a month until such return is filed as required, the
5010+12 penalty to be assessed and collected in the same manner as
5011+13 any other penalty provided for in this Act.
5012+14 (ii) On and after January 1, 1994, the taxpayer shall
5013+15 be liable for a penalty as described in Section 3-4 of the
5014+16 Uniform Penalty and Interest Act.
5015+17 The chief executive officer, proprietor, owner, or highest
5016+18 ranking manager shall sign the annual return to certify the
5017+19 accuracy of the information contained therein. Any person who
5018+20 willfully signs the annual return containing false or
5019+21 inaccurate information shall be guilty of perjury and punished
5020+22 accordingly. The annual return form prescribed by the
5021+23 Department shall include a warning that the person signing the
5022+24 return may be liable for perjury.
5023+25 The provisions of this Section concerning the filing of an
5024+26 annual information return do not apply to a retailer who is not
5025+
5026+
5027+
5028+
5029+
5030+ HB4636 Enrolled - 135 - LRB103 38201 HLH 68335 b
5031+
5032+
5033+HB4636 Enrolled- 136 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 136 - LRB103 38201 HLH 68335 b
5034+ HB4636 Enrolled - 136 - LRB103 38201 HLH 68335 b
5035+1 required to file an income tax return with the United States
5036+2 Government.
5037+3 As soon as possible after the first day of each month, upon
5038+4 certification of the Department of Revenue, the Comptroller
5039+5 shall order transferred and the Treasurer shall transfer from
5040+6 the General Revenue Fund to the Motor Fuel Tax Fund an amount
5041+7 equal to 1.7% of 80% of the net revenue realized under this Act
5042+8 for the second preceding month. Beginning April 1, 2000, this
5043+9 transfer is no longer required and shall not be made.
5044+10 Net revenue realized for a month shall be the revenue
5045+11 collected by the State pursuant to this Act, less the amount
5046+12 paid out during that month as refunds to taxpayers for
5047+13 overpayment of liability.
5048+14 For greater simplicity of administration, manufacturers,
5049+15 importers and wholesalers whose products are sold at retail in
5050+16 Illinois by numerous retailers, and who wish to do so, may
5051+17 assume the responsibility for accounting and paying to the
5052+18 Department all tax accruing under this Act with respect to
5053+19 such sales, if the retailers who are affected do not make
5054+20 written objection to the Department to this arrangement.
5055+21 Any person who promotes, organizes, or provides retail
5056+22 selling space for concessionaires or other types of sellers at
5057+23 the Illinois State Fair, DuQuoin State Fair, county fairs,
5058+24 local fairs, art shows, flea markets, and similar exhibitions
5059+25 or events, including any transient merchant as defined by
5060+26 Section 2 of the Transient Merchant Act of 1987, is required to
5061+
5062+
5063+
5064+
5065+
5066+ HB4636 Enrolled - 136 - LRB103 38201 HLH 68335 b
5067+
5068+
5069+HB4636 Enrolled- 137 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 137 - LRB103 38201 HLH 68335 b
5070+ HB4636 Enrolled - 137 - LRB103 38201 HLH 68335 b
5071+1 file a report with the Department providing the name of the
5072+2 merchant's business, the name of the person or persons engaged
5073+3 in merchant's business, the permanent address and Illinois
5074+4 Retailers Occupation Tax Registration Number of the merchant,
5075+5 the dates and location of the event, and other reasonable
5076+6 information that the Department may require. The report must
5077+7 be filed not later than the 20th day of the month next
5078+8 following the month during which the event with retail sales
5079+9 was held. Any person who fails to file a report required by
5080+10 this Section commits a business offense and is subject to a
5081+11 fine not to exceed $250.
5082+12 Any person engaged in the business of selling tangible
5083+13 personal property at retail as a concessionaire or other type
5084+14 of seller at the Illinois State Fair, county fairs, art shows,
5085+15 flea markets, and similar exhibitions or events, or any
5086+16 transient merchants, as defined by Section 2 of the Transient
5087+17 Merchant Act of 1987, may be required to make a daily report of
5088+18 the amount of such sales to the Department and to make a daily
5089+19 payment of the full amount of tax due. The Department shall
5090+20 impose this requirement when it finds that there is a
5091+21 significant risk of loss of revenue to the State at such an
5092+22 exhibition or event. Such a finding shall be based on evidence
5093+23 that a substantial number of concessionaires or other sellers
5094+24 who are not residents of Illinois will be engaging in the
5095+25 business of selling tangible personal property at retail at
5096+26 the exhibition or event, or other evidence of a significant
5097+
5098+
5099+
5100+
5101+
5102+ HB4636 Enrolled - 137 - LRB103 38201 HLH 68335 b
5103+
5104+
5105+HB4636 Enrolled- 138 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 138 - LRB103 38201 HLH 68335 b
5106+ HB4636 Enrolled - 138 - LRB103 38201 HLH 68335 b
5107+1 risk of loss of revenue to the State. The Department shall
5108+2 notify concessionaires and other sellers affected by the
5109+3 imposition of this requirement. In the absence of notification
5110+4 by the Department, the concessionaires and other sellers shall
5111+5 file their returns as otherwise required in this Section.
5112+6 (Source: P.A. 102-634, eff. 8-27-21; 102-700, Article 60,
5113+7 Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
5114+8 65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
5115+9 1-1-23; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-363,
5116+10 eff. 7-28-23; 103-592, Article 110, Section 110-20, eff.
5117+11 6-7-24; 103-605, eff. 7-1-24; revised 10-16-24.)
5118+12 (Text of Section after amendment by P.A. 103-592, Article
5119+13 75, Section 75-20)
5120+14 Sec. 3. Except as provided in this Section, on or before
5121+15 the twentieth day of each calendar month, every person engaged
5122+16 in the business of selling, which, on and after January 1,
5123+17 2025, includes leasing, tangible personal property at retail
5124+18 in this State during the preceding calendar month shall file a
5125+19 return with the Department, stating:
5126+20 1. The name of the seller;
5127+21 2. His residence address and the address of his
5128+22 principal place of business and the address of the
5129+23 principal place of business (if that is a different
5130+24 address) from which he engages in the business of selling
5131+25 tangible personal property at retail in this State;
5132+
5133+
5134+
5135+
5136+
5137+ HB4636 Enrolled - 138 - LRB103 38201 HLH 68335 b
5138+
5139+
5140+HB4636 Enrolled- 139 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 139 - LRB103 38201 HLH 68335 b
5141+ HB4636 Enrolled - 139 - LRB103 38201 HLH 68335 b
5142+1 3. Total amount of receipts received by him during the
5143+2 preceding calendar month or quarter, as the case may be,
5144+3 from sales of tangible personal property, and from
5145+4 services furnished, by him during such preceding calendar
5146+5 month or quarter;
5147+6 4. Total amount received by him during the preceding
5148+7 calendar month or quarter on charge and time sales of
5149+8 tangible personal property, and from services furnished,
5150+9 by him prior to the month or quarter for which the return
5151+10 is filed;
5152+11 5. Deductions allowed by law;
5153+12 6. Gross receipts which were received by him during
5154+13 the preceding calendar month or quarter and upon the basis
5155+14 of which the tax is imposed, including gross receipts on
5156+15 food for human consumption that is to be consumed off the
5157+16 premises where it is sold (other than alcoholic beverages,
5158+17 food consisting of or infused with adult use cannabis,
5159+18 soft drinks, and food that has been prepared for immediate
5160+19 consumption) which were received during the preceding
5161+20 calendar month or quarter and upon which tax would have
5162+21 been due but for the 0% rate imposed under Public Act
5163+22 102-700;
5164+23 7. The amount of credit provided in Section 2d of this
5165+24 Act;
5166+25 8. The amount of tax due, including the amount of tax
5167+26 that would have been due on food for human consumption
5168+
5169+
5170+
5171+
5172+
5173+ HB4636 Enrolled - 139 - LRB103 38201 HLH 68335 b
5174+
5175+
5176+HB4636 Enrolled- 140 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 140 - LRB103 38201 HLH 68335 b
5177+ HB4636 Enrolled - 140 - LRB103 38201 HLH 68335 b
5178+1 that is to be consumed off the premises where it is sold
5179+2 (other than alcoholic beverages, food consisting of or
5180+3 infused with adult use cannabis, soft drinks, and food
5181+4 that has been prepared for immediate consumption) but for
5182+5 the 0% rate imposed under Public Act 102-700;
5183+6 9. The signature of the taxpayer; and
5184+7 10. Such other reasonable information as the
5185+8 Department may require.
5186+9 In the case of leases, except as otherwise provided in
5187+10 this Act, the lessor must remit for each tax return period only
5188+11 the tax applicable to that part of the selling price actually
5189+12 received during such tax return period.
5190+13 On and after January 1, 2018, except for returns required
5191+14 to be filed prior to January 1, 2023 for motor vehicles,
5192+15 watercraft, aircraft, and trailers that are required to be
5193+16 registered with an agency of this State, with respect to
5194+17 retailers whose annual gross receipts average $20,000 or more,
5195+18 all returns required to be filed pursuant to this Act shall be
5196+19 filed electronically. On and after January 1, 2023, with
5197+20 respect to retailers whose annual gross receipts average
5198+21 $20,000 or more, all returns required to be filed pursuant to
5199+22 this Act, including, but not limited to, returns for motor
5200+23 vehicles, watercraft, aircraft, and trailers that are required
5201+24 to be registered with an agency of this State, shall be filed
5202+25 electronically. Retailers who demonstrate that they do not
5203+26 have access to the Internet or demonstrate hardship in filing
5204+
5205+
5206+
5207+
5208+
5209+ HB4636 Enrolled - 140 - LRB103 38201 HLH 68335 b
5210+
5211+
5212+HB4636 Enrolled- 141 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 141 - LRB103 38201 HLH 68335 b
5213+ HB4636 Enrolled - 141 - LRB103 38201 HLH 68335 b
5214+1 electronically may petition the Department to waive the
5215+2 electronic filing requirement.
5216+3 If a taxpayer fails to sign a return within 30 days after
5217+4 the proper notice and demand for signature by the Department,
5218+5 the return shall be considered valid and any amount shown to be
5219+6 due on the return shall be deemed assessed.
5220+7 Each return shall be accompanied by the statement of
5221+8 prepaid tax issued pursuant to Section 2e for which credit is
5222+9 claimed.
5223+10 Prior to October 1, 2003 and on and after September 1,
5224+11 2004, a retailer may accept a Manufacturer's Purchase Credit
5225+12 certification from a purchaser in satisfaction of Use Tax as
5226+13 provided in Section 3-85 of the Use Tax Act if the purchaser
5227+14 provides the appropriate documentation as required by Section
5228+15 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
5229+16 certification, accepted by a retailer prior to October 1, 2003
5230+17 and on and after September 1, 2004 as provided in Section 3-85
5231+18 of the Use Tax Act, may be used by that retailer to satisfy
5232+19 Retailers' Occupation Tax liability in the amount claimed in
5233+20 the certification, not to exceed 6.25% of the receipts subject
5234+21 to tax from a qualifying purchase. A Manufacturer's Purchase
5235+22 Credit reported on any original or amended return filed under
5236+23 this Act after October 20, 2003 for reporting periods prior to
5237+24 September 1, 2004 shall be disallowed. Manufacturer's Purchase
5238+25 Credit reported on annual returns due on or after January 1,
5239+26 2005 will be disallowed for periods prior to September 1,
5240+
5241+
5242+
5243+
5244+
5245+ HB4636 Enrolled - 141 - LRB103 38201 HLH 68335 b
5246+
5247+
5248+HB4636 Enrolled- 142 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 142 - LRB103 38201 HLH 68335 b
5249+ HB4636 Enrolled - 142 - LRB103 38201 HLH 68335 b
5250+1 2004. No Manufacturer's Purchase Credit may be used after
5251+2 September 30, 2003 through August 31, 2004 to satisfy any tax
5252+3 liability imposed under this Act, including any audit
5253+4 liability.
5254+5 Beginning on July 1, 2023 and through December 31, 2032, a
5255+6 retailer may accept a Sustainable Aviation Fuel Purchase
5256+7 Credit certification from an air common carrier-purchaser in
5257+8 satisfaction of Use Tax on aviation fuel as provided in
5258+9 Section 3-87 of the Use Tax Act if the purchaser provides the
5259+10 appropriate documentation as required by Section 3-87 of the
5260+11 Use Tax Act. A Sustainable Aviation Fuel Purchase Credit
5261+12 certification accepted by a retailer in accordance with this
5262+13 paragraph may be used by that retailer to satisfy Retailers'
5263+14 Occupation Tax liability (but not in satisfaction of penalty
5264+15 or interest) in the amount claimed in the certification, not
5265+16 to exceed 6.25% of the receipts subject to tax from a sale of
5266+17 aviation fuel. In addition, for a sale of aviation fuel to
5267+18 qualify to earn the Sustainable Aviation Fuel Purchase Credit,
5268+19 retailers must retain in their books and records a
5269+20 certification from the producer of the aviation fuel that the
5270+21 aviation fuel sold by the retailer and for which a sustainable
5271+22 aviation fuel purchase credit was earned meets the definition
5272+23 of sustainable aviation fuel under Section 3-87 of the Use Tax
5273+24 Act. The documentation must include detail sufficient for the
5274+25 Department to determine the number of gallons of sustainable
5275+26 aviation fuel sold.
5276+
5277+
5278+
5279+
5280+
5281+ HB4636 Enrolled - 142 - LRB103 38201 HLH 68335 b
5282+
5283+
5284+HB4636 Enrolled- 143 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 143 - LRB103 38201 HLH 68335 b
5285+ HB4636 Enrolled - 143 - LRB103 38201 HLH 68335 b
5286+1 The Department may require returns to be filed on a
5287+2 quarterly basis. If so required, a return for each calendar
5288+3 quarter shall be filed on or before the twentieth day of the
5289+4 calendar month following the end of such calendar quarter. The
5290+5 taxpayer shall also file a return with the Department for each
5291+6 of the first 2 months of each calendar quarter, on or before
5292+7 the twentieth day of the following calendar month, stating:
5293+8 1. The name of the seller;
5294+9 2. The address of the principal place of business from
5295+10 which he engages in the business of selling tangible
5296+11 personal property at retail in this State;
5297+12 3. The total amount of taxable receipts received by
5298+13 him during the preceding calendar month from sales of
5299+14 tangible personal property by him during such preceding
5300+15 calendar month, including receipts from charge and time
5301+16 sales, but less all deductions allowed by law;
5302+17 4. The amount of credit provided in Section 2d of this
5303+18 Act;
5304+19 5. The amount of tax due; and
5305+20 6. Such other reasonable information as the Department
5306+21 may require.
5307+22 Every person engaged in the business of selling aviation
5308+23 fuel at retail in this State during the preceding calendar
5309+24 month shall, instead of reporting and paying tax as otherwise
5310+25 required by this Section, report and pay such tax on a separate
5311+26 aviation fuel tax return. The requirements related to the
5312+
5313+
5314+
5315+
5316+
5317+ HB4636 Enrolled - 143 - LRB103 38201 HLH 68335 b
5318+
5319+
5320+HB4636 Enrolled- 144 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 144 - LRB103 38201 HLH 68335 b
5321+ HB4636 Enrolled - 144 - LRB103 38201 HLH 68335 b
5322+1 return shall be as otherwise provided in this Section.
5323+2 Notwithstanding any other provisions of this Act to the
5324+3 contrary, retailers selling aviation fuel shall file all
5325+4 aviation fuel tax returns and shall make all aviation fuel tax
5326+5 payments by electronic means in the manner and form required
5327+6 by the Department. For purposes of this Section, "aviation
5328+7 fuel" means jet fuel and aviation gasoline.
5329+8 Beginning on October 1, 2003, any person who is not a
5330+9 licensed distributor, importing distributor, or manufacturer,
5331+10 as defined in the Liquor Control Act of 1934, but is engaged in
5332+11 the business of selling, at retail, alcoholic liquor shall
5333+12 file a statement with the Department of Revenue, in a format
5334+13 and at a time prescribed by the Department, showing the total
5335+14 amount paid for alcoholic liquor purchased during the
5336+15 preceding month and such other information as is reasonably
5337+16 required by the Department. The Department may adopt rules to
5338+17 require that this statement be filed in an electronic or
5339+18 telephonic format. Such rules may provide for exceptions from
5340+19 the filing requirements of this paragraph. For the purposes of
5341+20 this paragraph, the term "alcoholic liquor" shall have the
5342+21 meaning prescribed in the Liquor Control Act of 1934.
5343+22 Beginning on October 1, 2003, every distributor, importing
5344+23 distributor, and manufacturer of alcoholic liquor as defined
5345+24 in the Liquor Control Act of 1934, shall file a statement with
5346+25 the Department of Revenue, no later than the 10th day of the
5347+26 month for the preceding month during which transactions
5348+
5349+
5350+
5351+
5352+
5353+ HB4636 Enrolled - 144 - LRB103 38201 HLH 68335 b
5354+
5355+
5356+HB4636 Enrolled- 145 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 145 - LRB103 38201 HLH 68335 b
5357+ HB4636 Enrolled - 145 - LRB103 38201 HLH 68335 b
5358+1 occurred, by electronic means, showing the total amount of
5359+2 gross receipts from the sale of alcoholic liquor sold or
5360+3 distributed during the preceding month to purchasers;
5361+4 identifying the purchaser to whom it was sold or distributed;
5362+5 the purchaser's tax registration number; and such other
5363+6 information reasonably required by the Department. A
5364+7 distributor, importing distributor, or manufacturer of
5365+8 alcoholic liquor must personally deliver, mail, or provide by
5366+9 electronic means to each retailer listed on the monthly
5367+10 statement a report containing a cumulative total of that
5368+11 distributor's, importing distributor's, or manufacturer's
5369+12 total sales of alcoholic liquor to that retailer no later than
5370+13 the 10th day of the month for the preceding month during which
5371+14 the transaction occurred. The distributor, importing
5372+15 distributor, or manufacturer shall notify the retailer as to
5373+16 the method by which the distributor, importing distributor, or
5374+17 manufacturer will provide the sales information. If the
5375+18 retailer is unable to receive the sales information by
5376+19 electronic means, the distributor, importing distributor, or
5377+20 manufacturer shall furnish the sales information by personal
5378+21 delivery or by mail. For purposes of this paragraph, the term
5379+22 "electronic means" includes, but is not limited to, the use of
5380+23 a secure Internet website, e-mail, or facsimile.
5381+24 If a total amount of less than $1 is payable, refundable or
5382+25 creditable, such amount shall be disregarded if it is less
5383+26 than 50 cents and shall be increased to $1 if it is 50 cents or
5384+
5385+
5386+
5387+
5388+
5389+ HB4636 Enrolled - 145 - LRB103 38201 HLH 68335 b
5390+
5391+
5392+HB4636 Enrolled- 146 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 146 - LRB103 38201 HLH 68335 b
5393+ HB4636 Enrolled - 146 - LRB103 38201 HLH 68335 b
5394+1 more.
5395+2 Notwithstanding any other provision of this Act to the
5396+3 contrary, retailers subject to tax on cannabis shall file all
5397+4 cannabis tax returns and shall make all cannabis tax payments
5398+5 by electronic means in the manner and form required by the
5399+6 Department.
5400+7 Beginning October 1, 1993, a taxpayer who has an average
5401+8 monthly tax liability of $150,000 or more shall make all
5402+9 payments required by rules of the Department by electronic
5403+10 funds transfer. Beginning October 1, 1994, a taxpayer who has
5404+11 an average monthly tax liability of $100,000 or more shall
5405+12 make all payments required by rules of the Department by
5406+13 electronic funds transfer. Beginning October 1, 1995, a
5407+14 taxpayer who has an average monthly tax liability of $50,000
5408+15 or more shall make all payments required by rules of the
5409+16 Department by electronic funds transfer. Beginning October 1,
5410+17 2000, a taxpayer who has an annual tax liability of $200,000 or
5411+18 more shall make all payments required by rules of the
5412+19 Department by electronic funds transfer. The term "annual tax
5413+20 liability" shall be the sum of the taxpayer's liabilities
5414+21 under this Act, and under all other State and local occupation
5415+22 and use tax laws administered by the Department, for the
5416+23 immediately preceding calendar year. The term "average monthly
5417+24 tax liability" shall be the sum of the taxpayer's liabilities
5418+25 under this Act, and under all other State and local occupation
5419+26 and use tax laws administered by the Department, for the
5420+
5421+
5422+
5423+
5424+
5425+ HB4636 Enrolled - 146 - LRB103 38201 HLH 68335 b
5426+
5427+
5428+HB4636 Enrolled- 147 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 147 - LRB103 38201 HLH 68335 b
5429+ HB4636 Enrolled - 147 - LRB103 38201 HLH 68335 b
5430+1 immediately preceding calendar year divided by 12. Beginning
5431+2 on October 1, 2002, a taxpayer who has a tax liability in the
5432+3 amount set forth in subsection (b) of Section 2505-210 of the
5433+4 Department of Revenue Law shall make all payments required by
5434+5 rules of the Department by electronic funds transfer.
5435+6 Before August 1 of each year beginning in 1993, the
5436+7 Department shall notify all taxpayers required to make
5437+8 payments by electronic funds transfer. All taxpayers required
5438+9 to make payments by electronic funds transfer shall make those
5439+10 payments for a minimum of one year beginning on October 1.
5440+11 Any taxpayer not required to make payments by electronic
5441+12 funds transfer may make payments by electronic funds transfer
5442+13 with the permission of the Department.
5443+14 All taxpayers required to make payment by electronic funds
5444+15 transfer and any taxpayers authorized to voluntarily make
5445+16 payments by electronic funds transfer shall make those
5446+17 payments in the manner authorized by the Department.
5447+18 The Department shall adopt such rules as are necessary to
5448+19 effectuate a program of electronic funds transfer and the
5449+20 requirements of this Section.
5450+21 Any amount which is required to be shown or reported on any
5451+22 return or other document under this Act shall, if such amount
5452+23 is not a whole-dollar amount, be increased to the nearest
5453+24 whole-dollar amount in any case where the fractional part of a
5454+25 dollar is 50 cents or more, and decreased to the nearest
5455+26 whole-dollar amount where the fractional part of a dollar is
5456+
5457+
5458+
5459+
5460+
5461+ HB4636 Enrolled - 147 - LRB103 38201 HLH 68335 b
5462+
5463+
5464+HB4636 Enrolled- 148 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 148 - LRB103 38201 HLH 68335 b
5465+ HB4636 Enrolled - 148 - LRB103 38201 HLH 68335 b
5466+1 less than 50 cents.
5467+2 If the retailer is otherwise required to file a monthly
5468+3 return and if the retailer's average monthly tax liability to
5469+4 the Department does not exceed $200, the Department may
5470+5 authorize his returns to be filed on a quarter annual basis,
5471+6 with the return for January, February, and March of a given
5472+7 year being due by April 20 of such year; with the return for
5473+8 April, May, and June of a given year being due by July 20 of
5474+9 such year; with the return for July, August, and September of a
5475+10 given year being due by October 20 of such year, and with the
5476+11 return for October, November, and December of a given year
5477+12 being due by January 20 of the following year.
5478+13 If the retailer is otherwise required to file a monthly or
5479+14 quarterly return and if the retailer's average monthly tax
5480+15 liability with the Department does not exceed $50, the
5481+16 Department may authorize his returns to be filed on an annual
5482+17 basis, with the return for a given year being due by January 20
5483+18 of the following year.
5484+19 Such quarter annual and annual returns, as to form and
5485+20 substance, shall be subject to the same requirements as
5486+21 monthly returns.
5487+22 Notwithstanding any other provision in this Act concerning
5488+23 the time within which a retailer may file his return, in the
5489+24 case of any retailer who ceases to engage in a kind of business
5490+25 which makes him responsible for filing returns under this Act,
5491+26 such retailer shall file a final return under this Act with the
5492+
5493+
5494+
5495+
5496+
5497+ HB4636 Enrolled - 148 - LRB103 38201 HLH 68335 b
5498+
5499+
5500+HB4636 Enrolled- 149 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 149 - LRB103 38201 HLH 68335 b
5501+ HB4636 Enrolled - 149 - LRB103 38201 HLH 68335 b
5502+1 Department not more than one month after discontinuing such
5503+2 business.
5504+3 Where the same person has more than one business
5505+4 registered with the Department under separate registrations
5506+5 under this Act, such person may not file each return that is
5507+6 due as a single return covering all such registered
5508+7 businesses, but shall file separate returns for each such
5509+8 registered business.
5510+9 In addition, with respect to motor vehicles, watercraft,
5511+10 aircraft, and trailers that are required to be registered with
5512+11 an agency of this State, except as otherwise provided in this
5513+12 Section, every retailer selling this kind of tangible personal
5514+13 property shall file, with the Department, upon a form to be
5515+14 prescribed and supplied by the Department, a separate return
5516+15 for each such item of tangible personal property which the
5517+16 retailer sells, except that if, in the same transaction, (i) a
5518+17 retailer of aircraft, watercraft, motor vehicles, or trailers
5519+18 transfers more than one aircraft, watercraft, motor vehicle,
5520+19 or trailer to another aircraft, watercraft, motor vehicle
5521+20 retailer, or trailer retailer for the purpose of resale or
5522+21 (ii) a retailer of aircraft, watercraft, motor vehicles, or
5523+22 trailers transfers more than one aircraft, watercraft, motor
5524+23 vehicle, or trailer to a purchaser for use as a qualifying
5525+24 rolling stock as provided in Section 2-5 of this Act, then that
5526+25 seller may report the transfer of all aircraft, watercraft,
5527+26 motor vehicles, or trailers involved in that transaction to
5528+
5529+
5530+
5531+
5532+
5533+ HB4636 Enrolled - 149 - LRB103 38201 HLH 68335 b
5534+
5535+
5536+HB4636 Enrolled- 150 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 150 - LRB103 38201 HLH 68335 b
5537+ HB4636 Enrolled - 150 - LRB103 38201 HLH 68335 b
5538+1 the Department on the same uniform invoice-transaction
5539+2 reporting return form. For purposes of this Section,
5540+3 "watercraft" means a Class 2, Class 3, or Class 4 watercraft as
5541+4 defined in Section 3-2 of the Boat Registration and Safety
5542+5 Act, a personal watercraft, or any boat equipped with an
5543+6 inboard motor.
5544+7 In addition, with respect to motor vehicles, watercraft,
5545+8 aircraft, and trailers that are required to be registered with
5546+9 an agency of this State, every person who is engaged in the
5547+10 business of leasing or renting such items and who, in
5548+11 connection with such business, sells any such item to a
5549+12 retailer for the purpose of resale is, notwithstanding any
5550+13 other provision of this Section to the contrary, authorized to
5551+14 meet the return-filing requirement of this Act by reporting
5552+15 the transfer of all the aircraft, watercraft, motor vehicles,
5553+16 or trailers transferred for resale during a month to the
5554+17 Department on the same uniform invoice-transaction reporting
5555+18 return form on or before the 20th of the month following the
5556+19 month in which the transfer takes place. Notwithstanding any
5557+20 other provision of this Act to the contrary, all returns filed
5558+21 under this paragraph must be filed by electronic means in the
5559+22 manner and form as required by the Department.
5560+23 Any retailer who sells only motor vehicles, watercraft,
5561+24 aircraft, or trailers that are required to be registered with
5562+25 an agency of this State, so that all retailers' occupation tax
5563+26 liability is required to be reported, and is reported, on such
5564+
5565+
5566+
5567+
5568+
5569+ HB4636 Enrolled - 150 - LRB103 38201 HLH 68335 b
5570+
5571+
5572+HB4636 Enrolled- 151 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 151 - LRB103 38201 HLH 68335 b
5573+ HB4636 Enrolled - 151 - LRB103 38201 HLH 68335 b
5574+1 transaction reporting returns and who is not otherwise
5575+2 required to file monthly or quarterly returns, need not file
5576+3 monthly or quarterly returns. However, those retailers shall
5577+4 be required to file returns on an annual basis.
5578+5 The transaction reporting return, in the case of motor
5579+6 vehicles or trailers that are required to be registered with
5580+7 an agency of this State, shall be the same document as the
5581+8 Uniform Invoice referred to in Section 5-402 of the Illinois
5582+9 Vehicle Code and must show the name and address of the seller;
5583+10 the name and address of the purchaser; the amount of the
5584+11 selling price including the amount allowed by the retailer for
5585+12 traded-in property, if any; the amount allowed by the retailer
5586+13 for the traded-in tangible personal property, if any, to the
5587+14 extent to which Section 1 of this Act allows an exemption for
5588+15 the value of traded-in property; the balance payable after
5589+16 deducting such trade-in allowance from the total selling
5590+17 price; the amount of tax due from the retailer with respect to
5591+18 such transaction; the amount of tax collected from the
5592+19 purchaser by the retailer on such transaction (or satisfactory
5593+20 evidence that such tax is not due in that particular instance,
5594+21 if that is claimed to be the fact); the place and date of the
5595+22 sale; a sufficient identification of the property sold; such
5596+23 other information as is required in Section 5-402 of the
5597+24 Illinois Vehicle Code, and such other information as the
5598+25 Department may reasonably require.
5599+26 The transaction reporting return in the case of watercraft
5600+
5601+
5602+
5603+
5604+
5605+ HB4636 Enrolled - 151 - LRB103 38201 HLH 68335 b
5606+
5607+
5608+HB4636 Enrolled- 152 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 152 - LRB103 38201 HLH 68335 b
5609+ HB4636 Enrolled - 152 - LRB103 38201 HLH 68335 b
5610+1 or aircraft must show the name and address of the seller; the
5611+2 name and address of the purchaser; the amount of the selling
5612+3 price including the amount allowed by the retailer for
5613+4 traded-in property, if any; the amount allowed by the retailer
5614+5 for the traded-in tangible personal property, if any, to the
5615+6 extent to which Section 1 of this Act allows an exemption for
5616+7 the value of traded-in property; the balance payable after
5617+8 deducting such trade-in allowance from the total selling
5618+9 price; the amount of tax due from the retailer with respect to
5619+10 such transaction; the amount of tax collected from the
5620+11 purchaser by the retailer on such transaction (or satisfactory
5621+12 evidence that such tax is not due in that particular instance,
5622+13 if that is claimed to be the fact); the place and date of the
5623+14 sale, a sufficient identification of the property sold, and
5624+15 such other information as the Department may reasonably
5625+16 require.
5626+17 Such transaction reporting return shall be filed not later
5627+18 than 20 days after the day of delivery of the item that is
5628+19 being sold, but may be filed by the retailer at any time sooner
5629+20 than that if he chooses to do so. The transaction reporting
5630+21 return and tax remittance or proof of exemption from the
5631+22 Illinois use tax may be transmitted to the Department by way of
5632+23 the State agency with which, or State officer with whom the
5633+24 tangible personal property must be titled or registered (if
5634+25 titling or registration is required) if the Department and
5635+26 such agency or State officer determine that this procedure
5636+
5637+
5638+
5639+
5640+
5641+ HB4636 Enrolled - 152 - LRB103 38201 HLH 68335 b
5642+
5643+
5644+HB4636 Enrolled- 153 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 153 - LRB103 38201 HLH 68335 b
5645+ HB4636 Enrolled - 153 - LRB103 38201 HLH 68335 b
5646+1 will expedite the processing of applications for title or
5647+2 registration.
5648+3 With each such transaction reporting return, the retailer
5649+4 shall remit the proper amount of tax due (or shall submit
5650+5 satisfactory evidence that the sale is not taxable if that is
5651+6 the case), to the Department or its agents, whereupon the
5652+7 Department shall issue, in the purchaser's name, a use tax
5653+8 receipt (or a certificate of exemption if the Department is
5654+9 satisfied that the particular sale is tax exempt) which such
5655+10 purchaser may submit to the agency with which, or State
5656+11 officer with whom, he must title or register the tangible
5657+12 personal property that is involved (if titling or registration
5658+13 is required) in support of such purchaser's application for an
5659+14 Illinois certificate or other evidence of title or
5660+15 registration to such tangible personal property.
5661+16 No retailer's failure or refusal to remit tax under this
5662+17 Act precludes a user, who has paid the proper tax to the
5663+18 retailer, from obtaining his certificate of title or other
5664+19 evidence of title or registration (if titling or registration
5665+20 is required) upon satisfying the Department that such user has
5666+21 paid the proper tax (if tax is due) to the retailer. The
5667+22 Department shall adopt appropriate rules to carry out the
5668+23 mandate of this paragraph.
5669+24 If the user who would otherwise pay tax to the retailer
5670+25 wants the transaction reporting return filed and the payment
5671+26 of the tax or proof of exemption made to the Department before
5672+
5673+
5674+
5675+
5676+
5677+ HB4636 Enrolled - 153 - LRB103 38201 HLH 68335 b
5678+
5679+
5680+HB4636 Enrolled- 154 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 154 - LRB103 38201 HLH 68335 b
5681+ HB4636 Enrolled - 154 - LRB103 38201 HLH 68335 b
5682+1 the retailer is willing to take these actions and such user has
5683+2 not paid the tax to the retailer, such user may certify to the
5684+3 fact of such delay by the retailer and may (upon the Department
5685+4 being satisfied of the truth of such certification) transmit
5686+5 the information required by the transaction reporting return
5687+6 and the remittance for tax or proof of exemption directly to
5688+7 the Department and obtain his tax receipt or exemption
5689+8 determination, in which event the transaction reporting return
5690+9 and tax remittance (if a tax payment was required) shall be
5691+10 credited by the Department to the proper retailer's account
5692+11 with the Department, but without the vendor's discount
5693+12 provided for in this Section being allowed. When the user pays
5694+13 the tax directly to the Department, he shall pay the tax in the
5695+14 same amount and in the same form in which it would be remitted
5696+15 if the tax had been remitted to the Department by the retailer.
5697+16 On and after January 1, 2025, with respect to the lease of
5698+17 trailers, other than semitrailers as defined in Section 1-187
5699+18 of the Illinois Vehicle Code, that are required to be
5700+19 registered with an agency of this State and that are subject to
5701+20 the tax on lease receipts under this Act, notwithstanding any
5702+21 other provision of this Act to the contrary, for the purpose of
5703+22 reporting and paying tax under this Act on those lease
5704+23 receipts, lessors shall file returns in addition to and
5705+24 separate from the transaction reporting return. Lessors shall
5706+25 file those lease returns and make payment to the Department by
5707+26 electronic means on or before the 20th day of each month
5708+
5709+
5710+
5711+
5712+
5713+ HB4636 Enrolled - 154 - LRB103 38201 HLH 68335 b
5714+
5715+
5716+HB4636 Enrolled- 155 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 155 - LRB103 38201 HLH 68335 b
5717+ HB4636 Enrolled - 155 - LRB103 38201 HLH 68335 b
5718+1 following the month, quarter, or year, as applicable, in which
5719+2 lease receipts were received. All lease receipts received by
5720+3 the lessor from the lease of those trailers during the same
5721+4 reporting period shall be reported and tax shall be paid on a
5722+5 single return form to be prescribed by the Department.
5723+6 Refunds made by the seller during the preceding return
5724+7 period to purchasers, on account of tangible personal property
5725+8 returned to the seller, shall be allowed as a deduction under
5726+9 subdivision 5 of his monthly or quarterly return, as the case
5727+10 may be, in case the seller had theretofore included the
5728+11 receipts from the sale of such tangible personal property in a
5729+12 return filed by him and had paid the tax imposed by this Act
5730+13 with respect to such receipts.
5731+14 Where the seller is a corporation, the return filed on
5732+15 behalf of such corporation shall be signed by the president,
5733+16 vice-president, secretary, or treasurer or by the properly
5734+17 accredited agent of such corporation.
5735+18 Where the seller is a limited liability company, the
5736+19 return filed on behalf of the limited liability company shall
5737+20 be signed by a manager, member, or properly accredited agent
5738+21 of the limited liability company.
5739+22 Except as provided in this Section, the retailer filing
5740+23 the return under this Section shall, at the time of filing such
5741+24 return, pay to the Department the amount of tax imposed by this
5742+25 Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
5743+26 on and after January 1, 1990, or $5 per calendar year,
5744+
5745+
5746+
5747+
5748+
5749+ HB4636 Enrolled - 155 - LRB103 38201 HLH 68335 b
5750+
5751+
5752+HB4636 Enrolled- 156 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 156 - LRB103 38201 HLH 68335 b
5753+ HB4636 Enrolled - 156 - LRB103 38201 HLH 68335 b
5754+1 whichever is greater, which is allowed to reimburse the
5755+2 retailer for the expenses incurred in keeping records,
5756+3 preparing and filing returns, remitting the tax and supplying
5757+4 data to the Department on request. On and after January 1,
5758+5 2021, a certified service provider, as defined in the Leveling
5759+6 the Playing Field for Illinois Retail Act, filing the return
5760+7 under this Section on behalf of a remote retailer shall, at the
5761+8 time of such return, pay to the Department the amount of tax
5762+9 imposed by this Act less a discount of 1.75%. A remote retailer
5763+10 using a certified service provider to file a return on its
5764+11 behalf, as provided in the Leveling the Playing Field for
5765+12 Illinois Retail Act, is not eligible for the discount.
5766+13 Beginning with returns due on or after January 1, 2025, the
5767+14 vendor's discount allowed in this Section, the Service
5768+15 Occupation Tax Act, the Use Tax Act, and the Service Use Tax
5769+16 Act, including any local tax administered by the Department
5770+17 and reported on the same return, shall not exceed $1,000 per
5771+18 month in the aggregate for returns other than transaction
5772+19 returns filed during the month. When determining the discount
5773+20 allowed under this Section, retailers shall include the amount
5774+21 of tax that would have been due at the 1% rate but for the 0%
5775+22 rate imposed under Public Act 102-700. When determining the
5776+23 discount allowed under this Section, retailers shall include
5777+24 the amount of tax that would have been due at the 6.25% rate
5778+25 but for the 1.25% rate imposed on sales tax holiday items under
5779+26 Public Act 102-700. The discount under this Section is not
5780+
5781+
5782+
5783+
5784+
5785+ HB4636 Enrolled - 156 - LRB103 38201 HLH 68335 b
5786+
5787+
5788+HB4636 Enrolled- 157 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 157 - LRB103 38201 HLH 68335 b
5789+ HB4636 Enrolled - 157 - LRB103 38201 HLH 68335 b
5790+1 allowed for the 1.25% portion of taxes paid on aviation fuel
5791+2 that is subject to the revenue use requirements of 49 U.S.C.
5792+3 47107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
5793+4 Section 2d of this Act shall be included in the amount on which
5794+5 such discount is computed. In the case of retailers who report
5795+6 and pay the tax on a transaction by transaction basis, as
5796+7 provided in this Section, such discount shall be taken with
5797+8 each such tax remittance instead of when such retailer files
5798+9 his periodic return, but, beginning with returns due on or
5799+10 after January 1, 2025, the vendor's discount allowed under
5800+11 this Section and the Use Tax Act, including any local tax
5801+12 administered by the Department and reported on the same
5802+13 transaction return, shall not exceed $1,000 per month for all
5803+14 transaction returns filed during the month. The discount
5804+15 allowed under this Section is allowed only for returns that
5805+16 are filed in the manner required by this Act. The Department
5806+17 may disallow the discount for retailers whose certificate of
5807+18 registration is revoked at the time the return is filed, but
5808+19 only if the Department's decision to revoke the certificate of
5809+20 registration has become final.
5810+21 Before October 1, 2000, if the taxpayer's average monthly
5811+22 tax liability to the Department under this Act, the Use Tax
5812+23 Act, the Service Occupation Tax Act, and the Service Use Tax
5813+24 Act, excluding any liability for prepaid sales tax to be
5814+25 remitted in accordance with Section 2d of this Act, was
5815+26 $10,000 or more during the preceding 4 complete calendar
5816+
5817+
5818+
5819+
5820+
5821+ HB4636 Enrolled - 157 - LRB103 38201 HLH 68335 b
5822+
5823+
5824+HB4636 Enrolled- 158 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 158 - LRB103 38201 HLH 68335 b
5825+ HB4636 Enrolled - 158 - LRB103 38201 HLH 68335 b
5826+1 quarters, he shall file a return with the Department each
5827+2 month by the 20th day of the month next following the month
5828+3 during which such tax liability is incurred and shall make
5829+4 payments to the Department on or before the 7th, 15th, 22nd and
5830+5 last day of the month during which such liability is incurred.
5831+6 On and after October 1, 2000, if the taxpayer's average
5832+7 monthly tax liability to the Department under this Act, the
5833+8 Use Tax Act, the Service Occupation Tax Act, and the Service
5834+9 Use Tax Act, excluding any liability for prepaid sales tax to
5835+10 be remitted in accordance with Section 2d of this Act, was
5836+11 $20,000 or more during the preceding 4 complete calendar
5837+12 quarters, he shall file a return with the Department each
5838+13 month by the 20th day of the month next following the month
5839+14 during which such tax liability is incurred and shall make
5840+15 payment to the Department on or before the 7th, 15th, 22nd and
5841+16 last day of the month during which such liability is incurred.
5842+17 If the month during which such tax liability is incurred began
5843+18 prior to January 1, 1985, each payment shall be in an amount
5844+19 equal to 1/4 of the taxpayer's actual liability for the month
5845+20 or an amount set by the Department not to exceed 1/4 of the
5846+21 average monthly liability of the taxpayer to the Department
5847+22 for the preceding 4 complete calendar quarters (excluding the
5848+23 month of highest liability and the month of lowest liability
5849+24 in such 4 quarter period). If the month during which such tax
5850+25 liability is incurred begins on or after January 1, 1985 and
5851+26 prior to January 1, 1987, each payment shall be in an amount
5852+
5853+
5854+
5855+
5856+
5857+ HB4636 Enrolled - 158 - LRB103 38201 HLH 68335 b
5858+
5859+
5860+HB4636 Enrolled- 159 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 159 - LRB103 38201 HLH 68335 b
5861+ HB4636 Enrolled - 159 - LRB103 38201 HLH 68335 b
5862+1 equal to 22.5% of the taxpayer's actual liability for the
5863+2 month or 27.5% of the taxpayer's liability for the same
5864+3 calendar month of the preceding year. If the month during
5865+4 which such tax liability is incurred begins on or after
5866+5 January 1, 1987 and prior to January 1, 1988, each payment
5867+6 shall be in an amount equal to 22.5% of the taxpayer's actual
5868+7 liability for the month or 26.25% of the taxpayer's liability
5869+8 for the same calendar month of the preceding year. If the month
5870+9 during which such tax liability is incurred begins on or after
5871+10 January 1, 1988, and prior to January 1, 1989, or begins on or
5872+11 after January 1, 1996, each payment shall be in an amount equal
5873+12 to 22.5% of the taxpayer's actual liability for the month or
5874+13 25% of the taxpayer's liability for the same calendar month of
5875+14 the preceding year. If the month during which such tax
5876+15 liability is incurred begins on or after January 1, 1989, and
5877+16 prior to January 1, 1996, each payment shall be in an amount
5878+17 equal to 22.5% of the taxpayer's actual liability for the
5879+18 month or 25% of the taxpayer's liability for the same calendar
5880+19 month of the preceding year or 100% of the taxpayer's actual
5881+20 liability for the quarter monthly reporting period. The amount
5882+21 of such quarter monthly payments shall be credited against the
5883+22 final tax liability of the taxpayer's return for that month.
5884+23 Before October 1, 2000, once applicable, the requirement of
5885+24 the making of quarter monthly payments to the Department by
5886+25 taxpayers having an average monthly tax liability of $10,000
5887+26 or more as determined in the manner provided above shall
5888+
5889+
5890+
5891+
5892+
5893+ HB4636 Enrolled - 159 - LRB103 38201 HLH 68335 b
5894+
5895+
5896+HB4636 Enrolled- 160 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 160 - LRB103 38201 HLH 68335 b
5897+ HB4636 Enrolled - 160 - LRB103 38201 HLH 68335 b
5898+1 continue until such taxpayer's average monthly liability to
5899+2 the Department during the preceding 4 complete calendar
5900+3 quarters (excluding the month of highest liability and the
5901+4 month of lowest liability) is less than $9,000, or until such
5902+5 taxpayer's average monthly liability to the Department as
5903+6 computed for each calendar quarter of the 4 preceding complete
5904+7 calendar quarter period is less than $10,000. However, if a
5905+8 taxpayer can show the Department that a substantial change in
5906+9 the taxpayer's business has occurred which causes the taxpayer
5907+10 to anticipate that his average monthly tax liability for the
5908+11 reasonably foreseeable future will fall below the $10,000
5909+12 threshold stated above, then such taxpayer may petition the
5910+13 Department for a change in such taxpayer's reporting status.
5911+14 On and after October 1, 2000, once applicable, the requirement
5912+15 of the making of quarter monthly payments to the Department by
5913+16 taxpayers having an average monthly tax liability of $20,000
5914+17 or more as determined in the manner provided above shall
5915+18 continue until such taxpayer's average monthly liability to
5916+19 the Department during the preceding 4 complete calendar
5917+20 quarters (excluding the month of highest liability and the
5918+21 month of lowest liability) is less than $19,000 or until such
5919+22 taxpayer's average monthly liability to the Department as
5920+23 computed for each calendar quarter of the 4 preceding complete
5921+24 calendar quarter period is less than $20,000. However, if a
5922+25 taxpayer can show the Department that a substantial change in
5923+26 the taxpayer's business has occurred which causes the taxpayer
5924+
5925+
5926+
5927+
5928+
5929+ HB4636 Enrolled - 160 - LRB103 38201 HLH 68335 b
5930+
5931+
5932+HB4636 Enrolled- 161 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 161 - LRB103 38201 HLH 68335 b
5933+ HB4636 Enrolled - 161 - LRB103 38201 HLH 68335 b
5934+1 to anticipate that his average monthly tax liability for the
5935+2 reasonably foreseeable future will fall below the $20,000
5936+3 threshold stated above, then such taxpayer may petition the
5937+4 Department for a change in such taxpayer's reporting status.
5938+5 The Department shall change such taxpayer's reporting status
5939+6 unless it finds that such change is seasonal in nature and not
5940+7 likely to be long term. Quarter monthly payment status shall
5941+8 be determined under this paragraph as if the rate reduction to
5942+9 0% in Public Act 102-700 on food for human consumption that is
5943+10 to be consumed off the premises where it is sold (other than
5944+11 alcoholic beverages, food consisting of or infused with adult
5945+12 use cannabis, soft drinks, and food that has been prepared for
5946+13 immediate consumption) had not occurred. For quarter monthly
5947+14 payments due under this paragraph on or after July 1, 2023 and
5948+15 through June 30, 2024, "25% of the taxpayer's liability for
5949+16 the same calendar month of the preceding year" shall be
5950+17 determined as if the rate reduction to 0% in Public Act 102-700
5951+18 had not occurred. Quarter monthly payment status shall be
5952+19 determined under this paragraph as if the rate reduction to
5953+20 1.25% in Public Act 102-700 on sales tax holiday items had not
5954+21 occurred. For quarter monthly payments due on or after July 1,
5955+22 2023 and through June 30, 2024, "25% of the taxpayer's
5956+23 liability for the same calendar month of the preceding year"
5957+24 shall be determined as if the rate reduction to 1.25% in Public
5958+25 Act 102-700 on sales tax holiday items had not occurred. If any
5959+26 such quarter monthly payment is not paid at the time or in the
5960+
5961+
5962+
5963+
5964+
5965+ HB4636 Enrolled - 161 - LRB103 38201 HLH 68335 b
5966+
5967+
5968+HB4636 Enrolled- 162 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 162 - LRB103 38201 HLH 68335 b
5969+ HB4636 Enrolled - 162 - LRB103 38201 HLH 68335 b
5970+1 amount required by this Section, then the taxpayer shall be
5971+2 liable for penalties and interest on the difference between
5972+3 the minimum amount due as a payment and the amount of such
5973+4 quarter monthly payment actually and timely paid, except
5974+5 insofar as the taxpayer has previously made payments for that
5975+6 month to the Department in excess of the minimum payments
5976+7 previously due as provided in this Section. The Department
5977+8 shall make reasonable rules and regulations to govern the
5978+9 quarter monthly payment amount and quarter monthly payment
5979+10 dates for taxpayers who file on other than a calendar monthly
5980+11 basis.
5981+12 The provisions of this paragraph apply before October 1,
5982+13 2001. Without regard to whether a taxpayer is required to make
5983+14 quarter monthly payments as specified above, any taxpayer who
5984+15 is required by Section 2d of this Act to collect and remit
5985+16 prepaid taxes and has collected prepaid taxes which average in
5986+17 excess of $25,000 per month during the preceding 2 complete
5987+18 calendar quarters, shall file a return with the Department as
5988+19 required by Section 2f and shall make payments to the
5989+20 Department on or before the 7th, 15th, 22nd and last day of the
5990+21 month during which such liability is incurred. If the month
5991+22 during which such tax liability is incurred began prior to
5992+23 September 1, 1985 (the effective date of Public Act 84-221),
5993+24 each payment shall be in an amount not less than 22.5% of the
5994+25 taxpayer's actual liability under Section 2d. If the month
5995+26 during which such tax liability is incurred begins on or after
5996+
5997+
5998+
5999+
6000+
6001+ HB4636 Enrolled - 162 - LRB103 38201 HLH 68335 b
6002+
6003+
6004+HB4636 Enrolled- 163 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 163 - LRB103 38201 HLH 68335 b
6005+ HB4636 Enrolled - 163 - LRB103 38201 HLH 68335 b
6006+1 January 1, 1986, each payment shall be in an amount equal to
6007+2 22.5% of the taxpayer's actual liability for the month or
6008+3 27.5% of the taxpayer's liability for the same calendar month
6009+4 of the preceding calendar year. If the month during which such
6010+5 tax liability is incurred begins on or after January 1, 1987,
6011+6 each payment shall be in an amount equal to 22.5% of the
6012+7 taxpayer's actual liability for the month or 26.25% of the
6013+8 taxpayer's liability for the same calendar month of the
6014+9 preceding year. The amount of such quarter monthly payments
6015+10 shall be credited against the final tax liability of the
6016+11 taxpayer's return for that month filed under this Section or
6017+12 Section 2f, as the case may be. Once applicable, the
6018+13 requirement of the making of quarter monthly payments to the
6019+14 Department pursuant to this paragraph shall continue until
6020+15 such taxpayer's average monthly prepaid tax collections during
6021+16 the preceding 2 complete calendar quarters is $25,000 or less.
6022+17 If any such quarter monthly payment is not paid at the time or
6023+18 in the amount required, the taxpayer shall be liable for
6024+19 penalties and interest on such difference, except insofar as
6025+20 the taxpayer has previously made payments for that month in
6026+21 excess of the minimum payments previously due.
6027+22 The provisions of this paragraph apply on and after
6028+23 October 1, 2001. Without regard to whether a taxpayer is
6029+24 required to make quarter monthly payments as specified above,
6030+25 any taxpayer who is required by Section 2d of this Act to
6031+26 collect and remit prepaid taxes and has collected prepaid
6032+
6033+
6034+
6035+
6036+
6037+ HB4636 Enrolled - 163 - LRB103 38201 HLH 68335 b
6038+
6039+
6040+HB4636 Enrolled- 164 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 164 - LRB103 38201 HLH 68335 b
6041+ HB4636 Enrolled - 164 - LRB103 38201 HLH 68335 b
6042+1 taxes that average in excess of $20,000 per month during the
6043+2 preceding 4 complete calendar quarters shall file a return
6044+3 with the Department as required by Section 2f and shall make
6045+4 payments to the Department on or before the 7th, 15th, 22nd,
6046+5 and last day of the month during which the liability is
6047+6 incurred. Each payment shall be in an amount equal to 22.5% of
6048+7 the taxpayer's actual liability for the month or 25% of the
6049+8 taxpayer's liability for the same calendar month of the
6050+9 preceding year. The amount of the quarter monthly payments
6051+10 shall be credited against the final tax liability of the
6052+11 taxpayer's return for that month filed under this Section or
6053+12 Section 2f, as the case may be. Once applicable, the
6054+13 requirement of the making of quarter monthly payments to the
6055+14 Department pursuant to this paragraph shall continue until the
6056+15 taxpayer's average monthly prepaid tax collections during the
6057+16 preceding 4 complete calendar quarters (excluding the month of
6058+17 highest liability and the month of lowest liability) is less
6059+18 than $19,000 or until such taxpayer's average monthly
6060+19 liability to the Department as computed for each calendar
6061+20 quarter of the 4 preceding complete calendar quarters is less
6062+21 than $20,000. If any such quarter monthly payment is not paid
6063+22 at the time or in the amount required, the taxpayer shall be
6064+23 liable for penalties and interest on such difference, except
6065+24 insofar as the taxpayer has previously made payments for that
6066+25 month in excess of the minimum payments previously due.
6067+26 If any payment provided for in this Section exceeds the
6068+
6069+
6070+
6071+
6072+
6073+ HB4636 Enrolled - 164 - LRB103 38201 HLH 68335 b
6074+
6075+
6076+HB4636 Enrolled- 165 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 165 - LRB103 38201 HLH 68335 b
6077+ HB4636 Enrolled - 165 - LRB103 38201 HLH 68335 b
6078+1 taxpayer's liabilities under this Act, the Use Tax Act, the
6079+2 Service Occupation Tax Act, and the Service Use Tax Act, as
6080+3 shown on an original monthly return, the Department shall, if
6081+4 requested by the taxpayer, issue to the taxpayer a credit
6082+5 memorandum no later than 30 days after the date of payment. The
6083+6 credit evidenced by such credit memorandum may be assigned by
6084+7 the taxpayer to a similar taxpayer under this Act, the Use Tax
6085+8 Act, the Service Occupation Tax Act, or the Service Use Tax
6086+9 Act, in accordance with reasonable rules and regulations to be
6087+10 prescribed by the Department. If no such request is made, the
6088+11 taxpayer may credit such excess payment against tax liability
6089+12 subsequently to be remitted to the Department under this Act,
6090+13 the Use Tax Act, the Service Occupation Tax Act, or the Service
6091+14 Use Tax Act, in accordance with reasonable rules and
6092+15 regulations prescribed by the Department. If the Department
6093+16 subsequently determined that all or any part of the credit
6094+17 taken was not actually due to the taxpayer, the taxpayer's %
6095+18 vendor's discount shall be reduced, if necessary, to reflect
6096+19 the difference between the credit taken and that actually due,
6097+20 and that taxpayer shall be liable for penalties and interest
6098+21 on such difference.
6099+22 If a retailer of motor fuel is entitled to a credit under
6100+23 Section 2d of this Act which exceeds the taxpayer's liability
6101+24 to the Department under this Act for the month for which the
6102+25 taxpayer is filing a return, the Department shall issue the
6103+26 taxpayer a credit memorandum for the excess.
6104+
6105+
6106+
6107+
6108+
6109+ HB4636 Enrolled - 165 - LRB103 38201 HLH 68335 b
6110+
6111+
6112+HB4636 Enrolled- 166 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 166 - LRB103 38201 HLH 68335 b
6113+ HB4636 Enrolled - 166 - LRB103 38201 HLH 68335 b
6114+1 Beginning January 1, 1990, each month the Department shall
6115+2 pay into the Local Government Tax Fund, a special fund in the
6116+3 State treasury which is hereby created, the net revenue
6117+4 realized for the preceding month from the 1% tax imposed under
6118+5 this Act.
6119+6 Beginning January 1, 1990, each month the Department shall
6120+7 pay into the County and Mass Transit District Fund, a special
6121+8 fund in the State treasury which is hereby created, 4% of the
6122+9 net revenue realized for the preceding month from the 6.25%
6123+10 general rate other than aviation fuel sold on or after
6124+11 December 1, 2019. This exception for aviation fuel only
6125+12 applies for so long as the revenue use requirements of 49
6126+13 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
6127+14 Beginning August 1, 2000, each month the Department shall
6128+15 pay into the County and Mass Transit District Fund 20% of the
6129+16 net revenue realized for the preceding month from the 1.25%
6130+17 rate on the selling price of motor fuel and gasohol. If, in any
6131+18 month, the tax on sales tax holiday items, as defined in
6132+19 Section 2-8, is imposed at the rate of 1.25%, then the
6133+20 Department shall pay 20% of the net revenue realized for that
6134+21 month from the 1.25% rate on the selling price of sales tax
6135+22 holiday items into the County and Mass Transit District Fund.
6136+23 Beginning January 1, 1990, each month the Department shall
6137+24 pay into the Local Government Tax Fund 16% of the net revenue
6138+25 realized for the preceding month from the 6.25% general rate
6139+26 on the selling price of tangible personal property other than
6140+
6141+
6142+
6143+
6144+
6145+ HB4636 Enrolled - 166 - LRB103 38201 HLH 68335 b
6146+
6147+
6148+HB4636 Enrolled- 167 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 167 - LRB103 38201 HLH 68335 b
6149+ HB4636 Enrolled - 167 - LRB103 38201 HLH 68335 b
6150+1 aviation fuel sold on or after December 1, 2019. This
6151+2 exception for aviation fuel only applies for so long as the
6152+3 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
6153+4 47133 are binding on the State.
6154+5 For aviation fuel sold on or after December 1, 2019, each
6155+6 month the Department shall pay into the State Aviation Program
6156+7 Fund 20% of the net revenue realized for the preceding month
6157+8 from the 6.25% general rate on the selling price of aviation
6158+9 fuel, less an amount estimated by the Department to be
6159+10 required for refunds of the 20% portion of the tax on aviation
6160+11 fuel under this Act, which amount shall be deposited into the
6161+12 Aviation Fuel Sales Tax Refund Fund. The Department shall only
6162+13 pay moneys into the State Aviation Program Fund and the
6163+14 Aviation Fuel Sales Tax Refund Fund under this Act for so long
6164+15 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
6165+16 U.S.C. 47133 are binding on the State.
6166+17 Beginning August 1, 2000, each month the Department shall
6167+18 pay into the Local Government Tax Fund 80% of the net revenue
6168+19 realized for the preceding month from the 1.25% rate on the
6169+20 selling price of motor fuel and gasohol. If, in any month, the
6170+21 tax on sales tax holiday items, as defined in Section 2-8, is
6171+22 imposed at the rate of 1.25%, then the Department shall pay 80%
6172+23 of the net revenue realized for that month from the 1.25% rate
6173+24 on the selling price of sales tax holiday items into the Local
6174+25 Government Tax Fund.
6175+26 Beginning October 1, 2009, each month the Department shall
6176+
6177+
6178+
6179+
6180+
6181+ HB4636 Enrolled - 167 - LRB103 38201 HLH 68335 b
6182+
6183+
6184+HB4636 Enrolled- 168 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 168 - LRB103 38201 HLH 68335 b
6185+ HB4636 Enrolled - 168 - LRB103 38201 HLH 68335 b
6186+1 pay into the Capital Projects Fund an amount that is equal to
6187+2 an amount estimated by the Department to represent 80% of the
6188+3 net revenue realized for the preceding month from the sale of
6189+4 candy, grooming and hygiene products, and soft drinks that had
6190+5 been taxed at a rate of 1% prior to September 1, 2009 but that
6191+6 are now taxed at 6.25%.
6192+7 Beginning July 1, 2011, each month the Department shall
6193+8 pay into the Clean Air Act Permit Fund 80% of the net revenue
6194+9 realized for the preceding month from the 6.25% general rate
6195+10 on the selling price of sorbents used in Illinois in the
6196+11 process of sorbent injection as used to comply with the
6197+12 Environmental Protection Act or the federal Clean Air Act, but
6198+13 the total payment into the Clean Air Act Permit Fund under this
6199+14 Act and the Use Tax Act shall not exceed $2,000,000 in any
6200+15 fiscal year.
6201+16 Beginning July 1, 2013, each month the Department shall
6202+17 pay into the Underground Storage Tank Fund from the proceeds
6203+18 collected under this Act, the Use Tax Act, the Service Use Tax
6204+19 Act, and the Service Occupation Tax Act an amount equal to the
6205+20 average monthly deficit in the Underground Storage Tank Fund
6206+21 during the prior year, as certified annually by the Illinois
6207+22 Environmental Protection Agency, but the total payment into
6208+23 the Underground Storage Tank Fund under this Act, the Use Tax
6209+24 Act, the Service Use Tax Act, and the Service Occupation Tax
6210+25 Act shall not exceed $18,000,000 in any State fiscal year. As
6211+26 used in this paragraph, the "average monthly deficit" shall be
6212+
6213+
6214+
6215+
6216+
6217+ HB4636 Enrolled - 168 - LRB103 38201 HLH 68335 b
6218+
6219+
6220+HB4636 Enrolled- 169 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 169 - LRB103 38201 HLH 68335 b
6221+ HB4636 Enrolled - 169 - LRB103 38201 HLH 68335 b
6222+1 equal to the difference between the average monthly claims for
6223+2 payment by the fund and the average monthly revenues deposited
6224+3 into the fund, excluding payments made pursuant to this
6225+4 paragraph.
6226+5 Beginning July 1, 2015, of the remainder of the moneys
6227+6 received by the Department under the Use Tax Act, the Service
6228+7 Use Tax Act, the Service Occupation Tax Act, and this Act, each
6229+8 month the Department shall deposit $500,000 into the State
6230+9 Crime Laboratory Fund.
6231+10 Of the remainder of the moneys received by the Department
6232+11 pursuant to this Act, (a) 1.75% thereof shall be paid into the
6233+12 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
6234+13 and after July 1, 1989, 3.8% thereof shall be paid into the
6235+14 Build Illinois Fund; provided, however, that if in any fiscal
6236+15 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
6237+16 may be, of the moneys received by the Department and required
6238+17 to be paid into the Build Illinois Fund pursuant to this Act,
6239+18 Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
6240+19 Act, and Section 9 of the Service Occupation Tax Act, such Acts
6241+20 being hereinafter called the "Tax Acts" and such aggregate of
6242+21 2.2% or 3.8%, as the case may be, of moneys being hereinafter
6243+22 called the "Tax Act Amount", and (2) the amount transferred to
6244+23 the Build Illinois Fund from the State and Local Sales Tax
6245+24 Reform Fund shall be less than the Annual Specified Amount (as
6246+25 hereinafter defined), an amount equal to the difference shall
6247+26 be immediately paid into the Build Illinois Fund from other
6248+
6249+
6250+
6251+
6252+
6253+ HB4636 Enrolled - 169 - LRB103 38201 HLH 68335 b
6254+
6255+
6256+HB4636 Enrolled- 170 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 170 - LRB103 38201 HLH 68335 b
6257+ HB4636 Enrolled - 170 - LRB103 38201 HLH 68335 b
6258+1 moneys received by the Department pursuant to the Tax Acts;
6259+2 the "Annual Specified Amount" means the amounts specified
6260+3 below for fiscal years 1986 through 1993:
6261+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;
6262+4 Fiscal Year Annual Specified Amount
6263+5 1986 $54,800,000
6264+6 1987 $76,650,000
6265+7 1988 $80,480,000
6266+8 1989 $88,510,000
6267+9 1990 $115,330,000
6268+10 1991 $145,470,000
6269+11 1992 $182,730,000
6270+12 1993 $206,520,000;
6271+13 and means the Certified Annual Debt Service Requirement (as
6272+14 defined in Section 13 of the Build Illinois Bond Act) or the
6273+15 Tax Act Amount, whichever is greater, for fiscal year 1994 and
6274+16 each fiscal year thereafter; and further provided, that if on
6275+17 the last business day of any month the sum of (1) the Tax Act
6276+18 Amount required to be deposited into the Build Illinois Bond
6277+19 Account in the Build Illinois Fund during such month and (2)
6278+20 the amount transferred to the Build Illinois Fund from the
6279+21 State and Local Sales Tax Reform Fund shall have been less than
6280+22 1/12 of the Annual Specified Amount, an amount equal to the
6281+23 difference shall be immediately paid into the Build Illinois
6282+24 Fund from other moneys received by the Department pursuant to
6283+25 the Tax Acts; and, further provided, that in no event shall the
6284+26 payments required under the preceding proviso result in
6285+
6286+
6287+
6288+
6289+
6290+ HB4636 Enrolled - 170 - LRB103 38201 HLH 68335 b
6291+
6292+
6293+4 Fiscal Year Annual Specified Amount
6294+5 1986 $54,800,000
6295+6 1987 $76,650,000
6296+7 1988 $80,480,000
6297+8 1989 $88,510,000
6298+9 1990 $115,330,000
6299+10 1991 $145,470,000
6300+11 1992 $182,730,000
6301+12 1993 $206,520,000;
6302+
6303+
6304+HB4636 Enrolled- 171 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 171 - LRB103 38201 HLH 68335 b
6305+ HB4636 Enrolled - 171 - LRB103 38201 HLH 68335 b
6306+1 aggregate payments into the Build Illinois Fund pursuant to
6307+2 this clause (b) for any fiscal year in excess of the greater of
6308+3 (i) the Tax Act Amount or (ii) the Annual Specified Amount for
6309+4 such fiscal year. The amounts payable into the Build Illinois
6310+5 Fund under clause (b) of the first sentence in this paragraph
6311+6 shall be payable only until such time as the aggregate amount
6312+7 on deposit under each trust indenture securing Bonds issued
6313+8 and outstanding pursuant to the Build Illinois Bond Act is
6314+9 sufficient, taking into account any future investment income,
6315+10 to fully provide, in accordance with such indenture, for the
6316+11 defeasance of or the payment of the principal of, premium, if
6317+12 any, and interest on the Bonds secured by such indenture and on
6318+13 any Bonds expected to be issued thereafter and all fees and
6319+14 costs payable with respect thereto, all as certified by the
6320+15 Director of the Bureau of the Budget (now Governor's Office of
6321+16 Management and Budget). If on the last business day of any
6322+17 month in which Bonds are outstanding pursuant to the Build
6323+18 Illinois Bond Act, the aggregate of moneys deposited in the
6324+19 Build Illinois Bond Account in the Build Illinois Fund in such
6325+20 month shall be less than the amount required to be transferred
6326+21 in such month from the Build Illinois Bond Account to the Build
6327+22 Illinois Bond Retirement and Interest Fund pursuant to Section
6328+23 13 of the Build Illinois Bond Act, an amount equal to such
6329+24 deficiency shall be immediately paid from other moneys
6330+25 received by the Department pursuant to the Tax Acts to the
6331+26 Build Illinois Fund; provided, however, that any amounts paid
6332+
6333+
6334+
6335+
6336+
6337+ HB4636 Enrolled - 171 - LRB103 38201 HLH 68335 b
6338+
6339+
6340+HB4636 Enrolled- 172 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 172 - LRB103 38201 HLH 68335 b
6341+ HB4636 Enrolled - 172 - LRB103 38201 HLH 68335 b
6342+1 to the Build Illinois Fund in any fiscal year pursuant to this
6343+2 sentence shall be deemed to constitute payments pursuant to
6344+3 clause (b) of the first sentence of this paragraph and shall
6345+4 reduce the amount otherwise payable for such fiscal year
6346+5 pursuant to that clause (b). The moneys received by the
6347+6 Department pursuant to this Act and required to be deposited
6348+7 into the Build Illinois Fund are subject to the pledge, claim
6349+8 and charge set forth in Section 12 of the Build Illinois Bond
6350+9 Act.
6351+10 Subject to payment of amounts into the Build Illinois Fund
6352+11 as provided in the preceding paragraph or in any amendment
6353+12 thereto hereafter enacted, the following specified monthly
6354+13 installment of the amount requested in the certificate of the
6355+14 Chairman of the Metropolitan Pier and Exposition Authority
6356+15 provided under Section 8.25f of the State Finance Act, but not
6357+16 in excess of sums designated as "Total Deposit", shall be
6358+17 deposited in the aggregate from collections under Section 9 of
6359+18 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
6360+19 9 of the Service Occupation Tax Act, and Section 3 of the
6361+20 Retailers' Occupation Tax Act into the McCormick Place
6362+21 Expansion Project Fund in the specified fiscal years.
6363+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
6364+22 Fiscal Year Total Deposit
6365+23 1993 $0
6366+24 1994 53,000,000
6367+25 1995 58,000,000
6368+26 1996 61,000,000
6369+
6370+
6371+
6372+
6373+
6374+ HB4636 Enrolled - 172 - LRB103 38201 HLH 68335 b
6375+
6376+
6377+22 Fiscal Year Total Deposit
6378+23 1993 $0
6379+24 1994 53,000,000
6380+25 1995 58,000,000
6381+26 1996 61,000,000
6382+
6383+
6384+HB4636 Enrolled- 173 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 173 - LRB103 38201 HLH 68335 b
6385+ HB4636 Enrolled - 173 - LRB103 38201 HLH 68335 b
6386+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
6387+1 1997 64,000,000
6388+2 1998 68,000,000
6389+3 1999 71,000,000
6390+4 2000 75,000,000
6391+5 2001 80,000,000
6392+6 2002 93,000,000
6393+7 2003 99,000,000
6394+8 2004 103,000,000
6395+9 2005 108,000,000
6396+10 2006 113,000,000
6397+11 2007 119,000,000
6398+12 2008 126,000,000
6399+13 2009 132,000,000
6400+14 2010 139,000,000
6401+15 2011 146,000,000
6402+16 2012 153,000,000
6403+17 2013 161,000,000
6404+18 2014 170,000,000
6405+19 2015 179,000,000
6406+20 2016 189,000,000
6407+21 2017 199,000,000
6408+22 2018 210,000,000
6409+23 2019 221,000,000
6410+24 2020 233,000,000
6411+25 2021 300,000,000
6412+26 2022 300,000,000
6413+
6414+
6415+
6416+
6417+
6418+ HB4636 Enrolled - 173 - LRB103 38201 HLH 68335 b
6419+
6420+1 1997 64,000,000
6421+2 1998 68,000,000
6422+3 1999 71,000,000
6423+4 2000 75,000,000
6424+5 2001 80,000,000
6425+6 2002 93,000,000
6426+7 2003 99,000,000
6427+8 2004 103,000,000
6428+9 2005 108,000,000
6429+10 2006 113,000,000
6430+11 2007 119,000,000
6431+12 2008 126,000,000
6432+13 2009 132,000,000
6433+14 2010 139,000,000
6434+15 2011 146,000,000
6435+16 2012 153,000,000
6436+17 2013 161,000,000
6437+18 2014 170,000,000
6438+19 2015 179,000,000
6439+20 2016 189,000,000
6440+21 2017 199,000,000
6441+22 2018 210,000,000
6442+23 2019 221,000,000
6443+24 2020 233,000,000
6444+25 2021 300,000,000
6445+26 2022 300,000,000
6446+
6447+
6448+HB4636 Enrolled- 174 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 174 - LRB103 38201 HLH 68335 b
6449+ HB4636 Enrolled - 174 - LRB103 38201 HLH 68335 b
6450+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.
6451+1 2023 300,000,000
6452+2 2024 300,000,000
6453+3 2025 300,000,000
6454+4 2026 300,000,000
6455+5 2027 375,000,000
6456+6 2028 375,000,000
6457+7 2029 375,000,000
6458+8 2030 375,000,000
6459+9 2031 375,000,000
6460+10 2032 375,000,000
6461+11 2033 375,000,000
6462+12 2034 375,000,000
6463+13 2035 375,000,000
6464+14 2036 450,000,000
6465+15 and
6466+16 each fiscal year
6467+17 thereafter that bonds
6468+18 are outstanding under
6469+19 Section 13.2 of the
6470+20 Metropolitan Pier and
6471+21 Exposition Authority Act,
6472+22 but not after fiscal year 2060.
6473+23 Beginning July 20, 1993 and in each month of each fiscal
6474+24 year thereafter, one-eighth of the amount requested in the
6475+25 certificate of the Chairman of the Metropolitan Pier and
6476+26 Exposition Authority for that fiscal year, less the amount
6477+
6478+
6479+
6480+
6481+
6482+ HB4636 Enrolled - 174 - LRB103 38201 HLH 68335 b
6483+
6484+1 2023 300,000,000
6485+2 2024 300,000,000
6486+3 2025 300,000,000
6487+4 2026 300,000,000
6488+5 2027 375,000,000
6489+6 2028 375,000,000
6490+7 2029 375,000,000
6491+8 2030 375,000,000
6492+9 2031 375,000,000
6493+10 2032 375,000,000
6494+11 2033 375,000,000
6495+12 2034 375,000,000
6496+13 2035 375,000,000
6497+14 2036 450,000,000
6498+15 and
6499+16 each fiscal year
6500+17 thereafter that bonds
6501+18 are outstanding under
6502+19 Section 13.2 of the
6503+20 Metropolitan Pier and
6504+21 Exposition Authority Act,
6505+22 but not after fiscal year 2060.
6506+
6507+
6508+HB4636 Enrolled- 175 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 175 - LRB103 38201 HLH 68335 b
6509+ HB4636 Enrolled - 175 - LRB103 38201 HLH 68335 b
6510+1 deposited into the McCormick Place Expansion Project Fund by
6511+2 the State Treasurer in the respective month under subsection
6512+3 (g) of Section 13 of the Metropolitan Pier and Exposition
6513+4 Authority Act, plus cumulative deficiencies in the deposits
6514+5 required under this Section for previous months and years,
6515+6 shall be deposited into the McCormick Place Expansion Project
6516+7 Fund, until the full amount requested for the fiscal year, but
6517+8 not in excess of the amount specified above as "Total
6518+9 Deposit", has been deposited.
6519+10 Subject to payment of amounts into the Capital Projects
6520+11 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
6521+12 and the McCormick Place Expansion Project Fund pursuant to the
6522+13 preceding paragraphs or in any amendments thereto hereafter
6523+14 enacted, for aviation fuel sold on or after December 1, 2019,
6524+15 the Department shall each month deposit into the Aviation Fuel
6525+16 Sales Tax Refund Fund an amount estimated by the Department to
6526+17 be required for refunds of the 80% portion of the tax on
6527+18 aviation fuel under this Act. The Department shall only
6528+19 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
6529+20 under this paragraph for so long as the revenue use
6530+21 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
6531+22 binding on the State.
6532+23 Subject to payment of amounts into the Build Illinois Fund
6533+24 and the McCormick Place Expansion Project Fund pursuant to the
6534+25 preceding paragraphs or in any amendments thereto hereafter
6535+26 enacted, beginning July 1, 1993 and ending on September 30,
6536+
6537+
6538+
6539+
6540+
6541+ HB4636 Enrolled - 175 - LRB103 38201 HLH 68335 b
6542+
6543+
6544+HB4636 Enrolled- 176 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 176 - LRB103 38201 HLH 68335 b
6545+ HB4636 Enrolled - 176 - LRB103 38201 HLH 68335 b
6546+1 2013, the Department shall each month pay into the Illinois
6547+2 Tax Increment Fund 0.27% of 80% of the net revenue realized for
6548+3 the preceding month from the 6.25% general rate on the selling
6549+4 price of tangible personal property.
6550+5 Subject to payment of amounts into the Build Illinois
6551+6 Fund, the McCormick Place Expansion Project Fund, and the
6552+7 Illinois Tax Increment Fund pursuant to the preceding
6553+8 paragraphs or in any amendments to this Section hereafter
6554+9 enacted, beginning on the first day of the first calendar
6555+10 month to occur on or after August 26, 2014 (the effective date
6556+11 of Public Act 98-1098), each month, from the collections made
6557+12 under Section 9 of the Use Tax Act, Section 9 of the Service
6558+13 Use Tax Act, Section 9 of the Service Occupation Tax Act, and
6559+14 Section 3 of the Retailers' Occupation Tax Act, the Department
6560+15 shall pay into the Tax Compliance and Administration Fund, to
6561+16 be used, subject to appropriation, to fund additional auditors
6562+17 and compliance personnel at the Department of Revenue, an
6563+18 amount equal to 1/12 of 5% of 80% of the cash receipts
6564+19 collected during the preceding fiscal year by the Audit Bureau
6565+20 of the Department under the Use Tax Act, the Service Use Tax
6566+21 Act, the Service Occupation Tax Act, the Retailers' Occupation
6567+22 Tax Act, and associated local occupation and use taxes
6568+23 administered by the Department.
6569+24 Subject to payments of amounts into the Build Illinois
6570+25 Fund, the McCormick Place Expansion Project Fund, the Illinois
6571+26 Tax Increment Fund, the Energy Infrastructure Fund, and the
6572+
6573+
6574+
6575+
6576+
6577+ HB4636 Enrolled - 176 - LRB103 38201 HLH 68335 b
6578+
6579+
6580+HB4636 Enrolled- 177 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 177 - LRB103 38201 HLH 68335 b
6581+ HB4636 Enrolled - 177 - LRB103 38201 HLH 68335 b
6582+1 Tax Compliance and Administration Fund as provided in this
6583+2 Section, beginning on July 1, 2018 the Department shall pay
6584+3 each month into the Downstate Public Transportation Fund the
6585+4 moneys required to be so paid under Section 2-3 of the
6586+5 Downstate Public Transportation Act.
6587+6 Subject to successful execution and delivery of a
6588+7 public-private agreement between the public agency and private
6589+8 entity and completion of the civic build, beginning on July 1,
6590+9 2023, of the remainder of the moneys received by the
6591+10 Department under the Use Tax Act, the Service Use Tax Act, the
6592+11 Service Occupation Tax Act, and this Act, the Department shall
6593+12 deposit the following specified deposits in the aggregate from
6594+13 collections under the Use Tax Act, the Service Use Tax Act, the
6595+14 Service Occupation Tax Act, and the Retailers' Occupation Tax
6596+15 Act, as required under Section 8.25g of the State Finance Act
6597+16 for distribution consistent with the Public-Private
6598+17 Partnership for Civic and Transit Infrastructure Project Act.
6599+18 The moneys received by the Department pursuant to this Act and
6600+19 required to be deposited into the Civic and Transit
6601+20 Infrastructure Fund are subject to the pledge, claim and
6602+21 charge set forth in Section 25-55 of the Public-Private
6603+22 Partnership for Civic and Transit Infrastructure Project Act.
6604+23 As used in this paragraph, "civic build", "private entity",
6605+24 "public-private agreement", and "public agency" have the
6606+25 meanings provided in Section 25-10 of the Public-Private
6607+26 Partnership for Civic and Transit Infrastructure Project Act.
6608+
6609+
6610+
6611+
6612+
6613+ HB4636 Enrolled - 177 - LRB103 38201 HLH 68335 b
6614+
6615+
6616+HB4636 Enrolled- 178 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 178 - LRB103 38201 HLH 68335 b
6617+ HB4636 Enrolled - 178 - LRB103 38201 HLH 68335 b
6618+1 Fiscal Year.............................Total Deposit
6619+2 2024.....................................$200,000,000
6620+3 2025....................................$206,000,000
6621+4 2026....................................$212,200,000
6622+5 2027....................................$218,500,000
6623+6 2028....................................$225,100,000
6624+7 2029....................................$288,700,000
6625+8 2030....................................$298,900,000
6626+9 2031....................................$309,300,000
6627+10 2032....................................$320,100,000
6628+11 2033....................................$331,200,000
6629+12 2034....................................$341,200,000
6630+13 2035....................................$351,400,000
6631+14 2036....................................$361,900,000
6632+15 2037....................................$372,800,000
6633+16 2038....................................$384,000,000
6634+17 2039....................................$395,500,000
6635+18 2040....................................$407,400,000
6636+19 2041....................................$419,600,000
6637+20 2042....................................$432,200,000
6638+21 2043....................................$445,100,000
6639+22 Beginning July 1, 2021 and until July 1, 2022, subject to
6640+23 the payment of amounts into the County and Mass Transit
6641+24 District Fund, the Local Government Tax Fund, the Build
6642+25 Illinois Fund, the McCormick Place Expansion Project Fund, the
6643+26 Illinois Tax Increment Fund, and the Tax Compliance and
6644+
6645+
6646+
6647+
6648+
6649+ HB4636 Enrolled - 178 - LRB103 38201 HLH 68335 b
6650+
6651+
6652+HB4636 Enrolled- 179 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 179 - LRB103 38201 HLH 68335 b
6653+ HB4636 Enrolled - 179 - LRB103 38201 HLH 68335 b
6654+1 Administration Fund as provided in this Section, the
6655+2 Department shall pay each month into the Road Fund the amount
6656+3 estimated to represent 16% of the net revenue realized from
6657+4 the taxes imposed on motor fuel and gasohol. Beginning July 1,
6658+5 2022 and until July 1, 2023, subject to the payment of amounts
6659+6 into the County and Mass Transit District Fund, the Local
6660+7 Government Tax Fund, the Build Illinois Fund, the McCormick
6661+8 Place Expansion Project Fund, the Illinois Tax Increment Fund,
6662+9 and the Tax Compliance and Administration Fund as provided in
6663+10 this Section, the Department shall pay each month into the
6664+11 Road Fund the amount estimated to represent 32% of the net
6665+12 revenue realized from the taxes imposed on motor fuel and
6666+13 gasohol. Beginning July 1, 2023 and until July 1, 2024,
6667+14 subject to the payment of amounts into the County and Mass
6668+15 Transit District Fund, the Local Government Tax Fund, the
6669+16 Build Illinois Fund, the McCormick Place Expansion Project
6670+17 Fund, the Illinois Tax Increment Fund, and the Tax Compliance
6671+18 and Administration Fund as provided in this Section, the
6672+19 Department shall pay each month into the Road Fund the amount
6673+20 estimated to represent 48% of the net revenue realized from
6674+21 the taxes imposed on motor fuel and gasohol. Beginning July 1,
6675+22 2024 and until July 1, 2025, subject to the payment of amounts
6676+23 into the County and Mass Transit District Fund, the Local
6677+24 Government Tax Fund, the Build Illinois Fund, the McCormick
6678+25 Place Expansion Project Fund, the Illinois Tax Increment Fund,
6679+26 and the Tax Compliance and Administration Fund as provided in
6680+
6681+
6682+
6683+
6684+
6685+ HB4636 Enrolled - 179 - LRB103 38201 HLH 68335 b
6686+
6687+
6688+HB4636 Enrolled- 180 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 180 - LRB103 38201 HLH 68335 b
6689+ HB4636 Enrolled - 180 - LRB103 38201 HLH 68335 b
6690+1 this Section, the Department shall pay each month into the
6691+2 Road Fund the amount estimated to represent 64% of the net
6692+3 revenue realized from the taxes imposed on motor fuel and
6693+4 gasohol. Beginning on July 1, 2025, subject to the payment of
6694+5 amounts into the County and Mass Transit District Fund, the
6695+6 Local Government Tax Fund, the Build Illinois Fund, the
6696+7 McCormick Place Expansion Project Fund, the Illinois Tax
6697+8 Increment Fund, and the Tax Compliance and Administration Fund
6698+9 as provided in this Section, the Department shall pay each
6699+10 month into the Road Fund the amount estimated to represent 80%
6700+11 of the net revenue realized from the taxes imposed on motor
6701+12 fuel and gasohol. As used in this paragraph "motor fuel" has
6702+13 the meaning given to that term in Section 1.1 of the Motor Fuel
6703+14 Tax Law, and "gasohol" has the meaning given to that term in
6704+15 Section 3-40 of the Use Tax Act.
6705+16 Of the remainder of the moneys received by the Department
6706+17 pursuant to this Act, 75% thereof shall be paid into the State
6707+18 treasury and 25% shall be reserved in a special account and
6708+19 used only for the transfer to the Common School Fund as part of
6709+20 the monthly transfer from the General Revenue Fund in
6710+21 accordance with Section 8a of the State Finance Act.
6711+22 The Department may, upon separate written notice to a
6712+23 taxpayer, require the taxpayer to prepare and file with the
6713+24 Department on a form prescribed by the Department within not
6714+25 less than 60 days after receipt of the notice an annual
6715+26 information return for the tax year specified in the notice.
6716+
6717+
6718+
6719+
6720+
6721+ HB4636 Enrolled - 180 - LRB103 38201 HLH 68335 b
6722+
6723+
6724+HB4636 Enrolled- 181 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 181 - LRB103 38201 HLH 68335 b
6725+ HB4636 Enrolled - 181 - LRB103 38201 HLH 68335 b
6726+1 Such annual return to the Department shall include a statement
6727+2 of gross receipts as shown by the retailer's last federal
6728+3 income tax return. If the total receipts of the business as
6729+4 reported in the federal income tax return do not agree with the
6730+5 gross receipts reported to the Department of Revenue for the
6731+6 same period, the retailer shall attach to his annual return a
6732+7 schedule showing a reconciliation of the 2 amounts and the
6733+8 reasons for the difference. The retailer's annual return to
6734+9 the Department shall also disclose the cost of goods sold by
6735+10 the retailer during the year covered by such return, opening
6736+11 and closing inventories of such goods for such year, costs of
6737+12 goods used from stock or taken from stock and given away by the
6738+13 retailer during such year, payroll information of the
6739+14 retailer's business during such year and any additional
6740+15 reasonable information which the Department deems would be
6741+16 helpful in determining the accuracy of the monthly, quarterly,
6742+17 or annual returns filed by such retailer as provided for in
6743+18 this Section.
6744+19 If the annual information return required by this Section
6745+20 is not filed when and as required, the taxpayer shall be liable
6746+21 as follows:
6747+22 (i) Until January 1, 1994, the taxpayer shall be
6748+23 liable for a penalty equal to 1/6 of 1% of the tax due from
6749+24 such taxpayer under this Act during the period to be
6750+25 covered by the annual return for each month or fraction of
6751+26 a month until such return is filed as required, the
6752+
6753+
6754+
6755+
6756+
6757+ HB4636 Enrolled - 181 - LRB103 38201 HLH 68335 b
6758+
6759+
6760+HB4636 Enrolled- 182 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 182 - LRB103 38201 HLH 68335 b
6761+ HB4636 Enrolled - 182 - LRB103 38201 HLH 68335 b
6762+1 penalty to be assessed and collected in the same manner as
6763+2 any other penalty provided for in this Act.
6764+3 (ii) On and after January 1, 1994, the taxpayer shall
6765+4 be liable for a penalty as described in Section 3-4 of the
6766+5 Uniform Penalty and Interest Act.
6767+6 The chief executive officer, proprietor, owner, or highest
6768+7 ranking manager shall sign the annual return to certify the
6769+8 accuracy of the information contained therein. Any person who
6770+9 willfully signs the annual return containing false or
6771+10 inaccurate information shall be guilty of perjury and punished
6772+11 accordingly. The annual return form prescribed by the
6773+12 Department shall include a warning that the person signing the
6774+13 return may be liable for perjury.
6775+14 The provisions of this Section concerning the filing of an
6776+15 annual information return do not apply to a retailer who is not
6777+16 required to file an income tax return with the United States
6778+17 Government.
6779+18 As soon as possible after the first day of each month, upon
6780+19 certification of the Department of Revenue, the Comptroller
6781+20 shall order transferred and the Treasurer shall transfer from
6782+21 the General Revenue Fund to the Motor Fuel Tax Fund an amount
6783+22 equal to 1.7% of 80% of the net revenue realized under this Act
6784+23 for the second preceding month. Beginning April 1, 2000, this
6785+24 transfer is no longer required and shall not be made.
6786+25 Net revenue realized for a month shall be the revenue
6787+26 collected by the State pursuant to this Act, less the amount
6788+
6789+
6790+
6791+
6792+
6793+ HB4636 Enrolled - 182 - LRB103 38201 HLH 68335 b
6794+
6795+
6796+HB4636 Enrolled- 183 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 183 - LRB103 38201 HLH 68335 b
6797+ HB4636 Enrolled - 183 - LRB103 38201 HLH 68335 b
6798+1 paid out during that month as refunds to taxpayers for
6799+2 overpayment of liability.
6800+3 For greater simplicity of administration, manufacturers,
6801+4 importers and wholesalers whose products are sold at retail in
6802+5 Illinois by numerous retailers, and who wish to do so, may
6803+6 assume the responsibility for accounting and paying to the
6804+7 Department all tax accruing under this Act with respect to
6805+8 such sales, if the retailers who are affected do not make
6806+9 written objection to the Department to this arrangement.
6807+10 Any person who promotes, organizes, or provides retail
6808+11 selling space for concessionaires or other types of sellers at
6809+12 the Illinois State Fair, DuQuoin State Fair, county fairs,
6810+13 local fairs, art shows, flea markets, and similar exhibitions
6811+14 or events, including any transient merchant as defined by
6812+15 Section 2 of the Transient Merchant Act of 1987, is required to
6813+16 file a report with the Department providing the name of the
6814+17 merchant's business, the name of the person or persons engaged
6815+18 in merchant's business, the permanent address and Illinois
6816+19 Retailers Occupation Tax Registration Number of the merchant,
6817+20 the dates and location of the event, and other reasonable
6818+21 information that the Department may require. The report must
6819+22 be filed not later than the 20th day of the month next
6820+23 following the month during which the event with retail sales
6821+24 was held. Any person who fails to file a report required by
6822+25 this Section commits a business offense and is subject to a
6823+26 fine not to exceed $250.
6824+
6825+
6826+
6827+
6828+
6829+ HB4636 Enrolled - 183 - LRB103 38201 HLH 68335 b
6830+
6831+
6832+HB4636 Enrolled- 184 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 184 - LRB103 38201 HLH 68335 b
6833+ HB4636 Enrolled - 184 - LRB103 38201 HLH 68335 b
6834+1 Any person engaged in the business of selling tangible
6835+2 personal property at retail as a concessionaire or other type
6836+3 of seller at the Illinois State Fair, county fairs, art shows,
6837+4 flea markets, and similar exhibitions or events, or any
6838+5 transient merchants, as defined by Section 2 of the Transient
6839+6 Merchant Act of 1987, may be required to make a daily report of
6840+7 the amount of such sales to the Department and to make a daily
6841+8 payment of the full amount of tax due. The Department shall
6842+9 impose this requirement when it finds that there is a
6843+10 significant risk of loss of revenue to the State at such an
6844+11 exhibition or event. Such a finding shall be based on evidence
6845+12 that a substantial number of concessionaires or other sellers
6846+13 who are not residents of Illinois will be engaging in the
6847+14 business of selling tangible personal property at retail at
6848+15 the exhibition or event, or other evidence of a significant
6849+16 risk of loss of revenue to the State. The Department shall
6850+17 notify concessionaires and other sellers affected by the
6851+18 imposition of this requirement. In the absence of notification
6852+19 by the Department, the concessionaires and other sellers shall
6853+20 file their returns as otherwise required in this Section.
6854+21 (Source: P.A. 102-634, eff. 8-27-21; 102-700, Article 60,
6855+22 Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
6856+23 65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
6857+24 1-1-23; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-363,
6858+25 eff. 7-28-23; 103-592, Article 75, Section 75-20, eff. 1-1-25;
6859+26 103-592, Article 110, Section 110-20, eff. 6-7-24; 103-605,
6860+
6861+
6862+
6863+
6864+
6865+ HB4636 Enrolled - 184 - LRB103 38201 HLH 68335 b
6866+
6867+
6868+HB4636 Enrolled- 185 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 185 - LRB103 38201 HLH 68335 b
6869+ HB4636 Enrolled - 185 - LRB103 38201 HLH 68335 b
6870+1 eff. 7-1-24; revised 10-16-24.)
6871+2 Section 45. The Tobacco Products Tax Act of 1995 is
6872+3 amended by changing Section 10-20 as follows:
6873+4 (35 ILCS 143/10-20)
6874+5 Sec. 10-20. Distributor's licenses. It shall be unlawful
6875+6 for any person to engage in business as a distributor of
6876+7 tobacco products within the meaning of this Act without first
6877+8 having obtained a license to do so from the Department.
6878+9 Application for that license shall be made to the Department
6879+10 in a form prescribed and furnished by the Department. Each
6880+11 applicant for a license shall furnish to the Department on a
6881+12 form, signed and verified by the applicant, the following
6882+13 information:
6883+14 (1) The name of the applicant.
6884+15 (2) The address of the location at which the applicant
6885+16 proposes to engage in business as a distributor of tobacco
6886+17 products.
6887+18 (3) Other information the Department may reasonably
6888+19 require.
6889+20 Each distributor, except for a distributor who is applying
6890+21 for a distributor's license under this Act for the first time
6891+22 or a distributor who, in the preceding year, had less than
6892+23 $50,000 of tax liability, shall also file with the Department
6893+24 a bond in an amount not to exceed (i) 3 times the amount of the
6894+
6895+
6896+
6897+
6898+
6899+ HB4636 Enrolled - 185 - LRB103 38201 HLH 68335 b
6900+
6901+
6902+HB4636 Enrolled- 186 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 186 - LRB103 38201 HLH 68335 b
6903+ HB4636 Enrolled - 186 - LRB103 38201 HLH 68335 b
6904+1 distributor's average monthly tax liability or (ii) $50,000,
6905+2 whichever amount is lower, on a form to be approved by the
6906+3 Department. The Department shall fix the amount of the bond
6907+4 for each applicant, taking into consideration the amount of
6908+5 money expected to become due from the applicant under this
6909+6 Act. The amount of bond required by the Department shall be an
6910+7 amount that, in its opinion, will protect the State of
6911+8 Illinois against failure to pay the amount that may become due
6912+9 from the applicant under this Act. Except as otherwise
6913+10 provided in this Section, the bond, a reissue, or a substitute
6914+11 shall be kept in full force and effect during the entire period
6915+12 covered by the license. A separate application for license
6916+13 shall be made, and bond filed, for each place of business at
6917+14 which a person who is required to procure a distributor's
6918+15 license proposes to engage in business as a distributor under
6919+16 this Act.
6920+17 The Department, upon receipt of an application and bond,
6921+18 if required, in proper form, shall issue to the applicant a
6922+19 license, in a form prescribed by the Department, which shall
6923+20 permit the applicant to whom it is issued to engage in business
6924+21 as a distributor at the place shown on his or her application.
6925+22 The license shall be issued by the Department without charge
6926+23 or cost to the applicant. No license issued under this Act is
6927+24 transferable or assignable. The license shall be conspicuously
6928+25 displayed in the place of business conducted by the licensee
6929+26 under the license.
6930+
6931+
6932+
6933+
6934+
6935+ HB4636 Enrolled - 186 - LRB103 38201 HLH 68335 b
6936+
6937+
6938+HB4636 Enrolled- 187 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 187 - LRB103 38201 HLH 68335 b
6939+ HB4636 Enrolled - 187 - LRB103 38201 HLH 68335 b
6940+1 Licenses issued by the Department under this Act shall be
6941+2 valid for a period not to exceed one year after issuance unless
6942+3 sooner revoked, canceled, or suspended as provided in this
6943+4 Act.
6944+5 No license shall be issued to any person who is in default
6945+6 to the State of Illinois for moneys due under this Act or any
6946+7 other tax Act administered by the Department.
6947+8 The Department shall discharge any surety and shall
6948+9 release and return any bond provided to it by a taxpayer under
6949+10 this Section within 90 days after:
6950+11 (1) the taxpayer becomes a prior continuous compliance
6951+12 taxpayer; or
6952+13 (2) the taxpayer has ceased to collect receipts on
6953+14 which the taxpayer is required to remit the tax under this
6954+15 Act to the Department, has filed a final tax return, and
6955+16 has paid to the Department an amount sufficient to
6956+17 discharge his remaining tax liability as determined by the
6957+18 Department under this Act.
6958+19 For the purposes of item (2), the Department shall make a
6959+20 final determination of the taxpayer's outstanding tax
6960+21 liability as expeditiously as possible after the taxpayer's
6961+22 final tax return under this Act has been filed. If the
6962+23 Department will be unable to make such a final determination
6963+24 within 45 days after receiving the taxpayer's final tax
6964+25 return, then the Department shall notify the taxpayer within
6965+26 that 45-day period stating the reasons why it is unable to make
6966+
6967+
6968+
6969+
6970+
6971+ HB4636 Enrolled - 187 - LRB103 38201 HLH 68335 b
6972+
6973+
6974+HB4636 Enrolled- 188 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 188 - LRB103 38201 HLH 68335 b
6975+ HB4636 Enrolled - 188 - LRB103 38201 HLH 68335 b
6976+1 the final determination within that 45-day period.
6977+2 The Department may, in its discretion, upon application,
6978+3 authorize the payment of the tax imposed under Section 10-10
6979+4 by any distributor or manufacturer not otherwise subject to
6980+5 the tax imposed under this Act who, to the satisfaction of the
6981+6 Department, furnishes adequate security to ensure payment of
6982+7 the tax. The distributor or manufacturer shall be issued,
6983+8 without charge, a license to remit the tax. When so
6984+9 authorized, it shall be the duty of the distributor or
6985+10 manufacturer to remit the tax imposed upon the wholesale price
6986+11 of tobacco products sold or otherwise disposed of to retailers
6987+12 or consumers located in this State, in the same manner and
6988+13 subject to the same requirements as any other distributor or
6989+14 manufacturer licensed under this Act.
6990+15 The Department may revoke, suspend, or cancel the license
6991+16 of a distributor of roll-your-own tobacco (as that term is
6992+17 used in Section 10 of the Tobacco Product Manufacturers'
6993+18 Escrow Act) under this Act if the tobacco product
6994+19 manufacturer, as defined in Section 10 of the Tobacco Product
6995+20 Manufacturers' Escrow Act, that made or sold the roll-your-own
6996+21 tobacco has failed to become a participating manufacturer, as
6997+22 defined in subdivision (a)(1) of Section 15 of the Tobacco
6998+23 Product Manufacturers' Escrow Act, or has failed to create a
6999+24 qualified escrow fund for any roll-your-own tobacco
7000+25 manufactured by the tobacco product manufacturer and sold in
7001+26 this State or otherwise failed to bring itself into compliance
7002+
7003+
7004+
7005+
7006+
7007+ HB4636 Enrolled - 188 - LRB103 38201 HLH 68335 b
7008+
7009+
7010+HB4636 Enrolled- 189 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 189 - LRB103 38201 HLH 68335 b
7011+ HB4636 Enrolled - 189 - LRB103 38201 HLH 68335 b
7012+1 with subdivision (a)(2) of Section 15 of the Tobacco Product
7013+2 Manufacturers' Escrow Act.
7014+3 Any applicant applying for a distributor's license after
7015+4 the applicant's distributor's license has been revoked by the
7016+5 Department shall also file a bond with the Department in an
7017+6 amount equal to 3 times the amount of the applicant's average
7018+7 monthly tax liability under this Act, as that average monthly
7019+8 tax liability was calculated immediately prior to the
7020+9 revocation of the applicant's distributor's license.
7021+10 Any person aggrieved by any decision of the Department
7022+11 under this Section may, within 20 days after notice of that
7023+12 decision, protest and request a hearing, whereupon the
7024+13 Department must give notice to that person of the time and
7025+14 place fixed for the hearing and must hold a hearing in
7026+15 conformity with the provisions of this Act and then issue its
7027+16 final administrative decision in the matter to that person. In
7028+17 the absence of such a protest within 20 days, the Department's
7029+18 decision becomes final without any further determination being
7030+19 made or notice given.
7031+20 (Source: P.A. 103-1001, eff. 8-9-24.)
7032+21 Section 60. The Illinois Municipal Code is amended by
7033+22 changing Sections 8-11-1.1, 8-11-1.3, 8-11-1.4, and 8-11-1.5
7034+23 as follows:
7035+24 (65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1)
7036+
7037+
7038+
7039+
7040+
7041+ HB4636 Enrolled - 189 - LRB103 38201 HLH 68335 b
7042+
7043+
7044+HB4636 Enrolled- 190 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 190 - LRB103 38201 HLH 68335 b
7045+ HB4636 Enrolled - 190 - LRB103 38201 HLH 68335 b
7046+1 Sec. 8-11-1.1. Non-home rule municipalities; imposition of
7047+2 taxes.
7048+3 (a) The corporate authorities of a non-home rule
7049+4 municipality may impose by ordinance or resolution the taxes
7050+5 authorized in Sections 8-11-1.3, 8-11-1.4 and 8-11-1.5 of this
7051+6 Act.
7052+7 (b) (Blank).
7053+8 (c) Until January 1, 1992, an ordinance or resolution
7054+9 imposing the tax of not more than 1% hereunder or
7055+10 discontinuing the same shall be adopted and a certified copy
7056+11 thereof, together with a certification that the ordinance or
7057+12 resolution received referendum approval in the case of the
7058+13 imposition of such tax, filed with the Department of Revenue,
7059+14 on or before the first day of June, whereupon the Department
7060+15 shall proceed to administer and enforce the additional tax or
7061+16 to discontinue the tax, as the case may be, as of the first day
7062+17 of September next following such adoption and filing.
7063+18 Beginning January 1, 1992 and through December 31, 1992,
7064+19 an ordinance or resolution imposing or discontinuing the tax
7065+20 hereunder shall be adopted and a certified copy thereof filed
7066+21 with the Department on or before the first day of July,
7067+22 whereupon the Department shall proceed to administer and
7068+23 enforce this Section as of the first day of October next
7069+24 following such adoption and filing.
7070+25 Beginning January 1, 1993, and through September 30, 2002,
7071+26 an ordinance or resolution imposing or discontinuing the tax
7072+
7073+
7074+
7075+
7076+
7077+ HB4636 Enrolled - 190 - LRB103 38201 HLH 68335 b
7078+
7079+
7080+HB4636 Enrolled- 191 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 191 - LRB103 38201 HLH 68335 b
7081+ HB4636 Enrolled - 191 - LRB103 38201 HLH 68335 b
7082+1 hereunder shall be adopted and a certified copy thereof filed
7083+2 with the Department on or before the first day of October,
7084+3 whereupon the Department shall proceed to administer and
7085+4 enforce this Section as of the first day of January next
7086+5 following such adoption and filing.
7087+6 Beginning October 1, 2002, and through December 31, 2013,
7088+7 an ordinance or resolution imposing or discontinuing the tax
7089+8 under this Section or effecting a change in the rate of tax
7090+9 must either (i) be adopted and a certified copy of the
7091+10 ordinance or resolution filed with the Department on or before
7092+11 the first day of April, whereupon the Department shall proceed
7093+12 to administer and enforce this Section as of the first day of
7094+13 July next following the adoption and filing; or (ii) be
7095+14 adopted and a certified copy of the ordinance or resolution
7096+15 filed with the Department on or before the first day of
7097+16 October, whereupon the Department shall proceed to administer
7098+17 and enforce this Section as of the first day of January next
7099+18 following the adoption and filing.
7100+19 If Beginning January 1, 2014, if an ordinance or
7101+20 resolution imposing the tax under this Section, discontinuing
7102+21 the tax under this Section, or effecting a change in the rate
7103+22 of tax under this Section is adopted, a certified copy thereof
7104+23 shall be filed with the Department of Revenue, either (i) on or
7105+24 before the first day of April May, whereupon the Department
7106+25 shall proceed to administer and enforce this Section as of the
7107+26 first day of July next following the adoption and filing; or
7108+
7109+
7110+
7111+
7112+
7113+ HB4636 Enrolled - 191 - LRB103 38201 HLH 68335 b
7114+
7115+
7116+HB4636 Enrolled- 192 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 192 - LRB103 38201 HLH 68335 b
7117+ HB4636 Enrolled - 192 - LRB103 38201 HLH 68335 b
7118+1 (ii) on or before the first day of October, whereupon the
7119+2 Department shall proceed to administer and enforce this
7120+3 Section as of the first day of January next following the
7121+4 adoption and filing.
7122+5 Notwithstanding any provision in this Section to the
7123+6 contrary, if, in a non-home rule municipality with more than
7124+7 150,000 but fewer than 200,000 inhabitants, as determined by
7125+8 the last preceding federal decennial census, an ordinance or
7126+9 resolution under this Section imposes or discontinues a tax or
7127+10 changes the tax rate as of July 1, 2007, then that ordinance or
7128+11 resolution, together with a certification that the ordinance
7129+12 or resolution received referendum approval in the case of the
7130+13 imposition of the tax, must be adopted and a certified copy of
7131+14 that ordinance or resolution must be filed with the Department
7132+15 on or before May 15, 2007, whereupon the Department shall
7133+16 proceed to administer and enforce this Section as of July 1,
7134+17 2007.
7135+18 Notwithstanding any provision in this Section to the
7136+19 contrary, if, in a non-home rule municipality with more than
7137+20 6,500 but fewer than 7,000 inhabitants, as determined by the
7138+21 last preceding federal decennial census, an ordinance or
7139+22 resolution under this Section imposes or discontinues a tax or
7140+23 changes the tax rate on or before May 20, 2009, then that
7141+24 ordinance or resolution, together with a certification that
7142+25 the ordinance or resolution received referendum approval in
7143+26 the case of the imposition of the tax, must be adopted and a
7144+
7145+
7146+
7147+
7148+
7149+ HB4636 Enrolled - 192 - LRB103 38201 HLH 68335 b
7150+
7151+
7152+HB4636 Enrolled- 193 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 193 - LRB103 38201 HLH 68335 b
7153+ HB4636 Enrolled - 193 - LRB103 38201 HLH 68335 b
7154+1 certified copy of that ordinance or resolution must be filed
7155+2 with the Department on or before May 20, 2009, whereupon the
7156+3 Department shall proceed to administer and enforce this
7157+4 Section as of July 1, 2009.
7158+5 A non-home rule municipality may file a certified copy of
7159+6 an ordinance or resolution with the Department of Revenue, as
7160+7 required under this Section, only after October 2, 2000.
7161+8 The tax authorized by this Section may not be more than 1%
7162+9 and may be imposed only in 1/4% increments.
7163+10 (Source: P.A. 103-781, eff. 8-5-24.)
7164+11 (65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3)
7165+12 (Text of Section before amendment by P.A. 103-592)
7166+13 Sec. 8-11-1.3. Non-Home Rule Municipal Retailers'
7167+14 Occupation Tax Act. The corporate authorities of a non-home
7168+15 rule municipality may impose, by ordinance or resolution
7169+16 adopted in the manner described in Section 8-11-1.1, a tax
7170+17 upon all persons engaged in the business of selling tangible
7171+18 personal property, other than on an item of tangible personal
7172+19 property which is titled and registered by an agency of this
7173+20 State's Government, at retail in the municipality. If imposed,
7174+21 the tax shall be imposed on the gross receipts from such sales
7175+22 made in the course of such business. The proceeds of the tax
7176+23 may be used for expenditure on public infrastructure or for
7177+24 property tax relief or both, as defined in Section 8-11-1.2 if
7178+25 approved by referendum as provided in Section 8-11-1.1, of the
7179+
7180+
7181+
7182+
7183+
7184+ HB4636 Enrolled - 193 - LRB103 38201 HLH 68335 b
7185+
7186+
7187+HB4636 Enrolled- 194 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 194 - LRB103 38201 HLH 68335 b
7188+ HB4636 Enrolled - 194 - LRB103 38201 HLH 68335 b
7189+1 gross receipts from such sales made in the course of such
7190+2 business. If the tax is approved by referendum on or after July
7191+3 14, 2010 (the effective date of Public Act 96-1057) and before
7192+4 August 5, 2024 (the effective date of Public Act 103-781), the
7193+5 corporate authorities of the a non-home rule municipality may,
7194+6 until January 1, 2031 July 1, 2030, use the proceeds of the tax
7195+7 for expenditure on municipal operations, in addition to or in
7196+8 lieu of any expenditure on public infrastructure or for
7197+9 property tax relief. If the tax is approved by an ordinance or
7198+10 resolution adopted on or after August 5, 2024 (the effective
7199+11 date of Public Act 103-781), the corporate authorities of the
7200+12 non-home rule municipality may, until January 1, 2031, use the
7201+13 proceeds of the tax for expenditure on municipal operations,
7202+14 in addition to or in lieu of any expenditure on public
7203+15 infrastructure or for property tax relief. The tax imposed may
7204+16 not be more than 1% and may be imposed only in 1/4% increments.
7205+17 The tax may not be imposed on tangible personal property taxed
7206+18 at the 1% rate under the Retailers' Occupation Tax Act (or at
7207+19 the 0% rate imposed under this amendatory Act of the 102nd
7208+20 General Assembly). Beginning December 1, 2019, this tax is not
7209+21 imposed on sales of aviation fuel unless the tax revenue is
7210+22 expended for airport-related purposes. If a municipality does
7211+23 not have an airport-related purpose to which it dedicates
7212+24 aviation fuel tax revenue, then aviation fuel is excluded from
7213+25 the tax. Each municipality must comply with the certification
7214+26 requirements for airport-related purposes under Section 2-22
7215+
7216+
7217+
7218+
7219+
7220+ HB4636 Enrolled - 194 - LRB103 38201 HLH 68335 b
7221+
7222+
7223+HB4636 Enrolled- 195 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 195 - LRB103 38201 HLH 68335 b
7224+ HB4636 Enrolled - 195 - LRB103 38201 HLH 68335 b
7225+1 of the Retailers' Occupation Tax Act. For purposes of this
7226+2 Section, "airport-related purposes" has the meaning ascribed
7227+3 in Section 6z-20.2 of the State Finance Act. This exclusion
7228+4 for aviation fuel only applies for so long as the revenue use
7229+5 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
7230+6 binding on the municipality. The tax imposed by a municipality
7231+7 pursuant to this Section and all civil penalties that may be
7232+8 assessed as an incident thereof shall be collected and
7233+9 enforced by the State Department of Revenue. The certificate
7234+10 of registration which is issued by the Department to a
7235+11 retailer under the Retailers' Occupation Tax Act shall permit
7236+12 such retailer to engage in a business which is taxable under
7237+13 any ordinance or resolution enacted pursuant to this Section
7238+14 without registering separately with the Department under such
7239+15 ordinance or resolution or under this Section. The Department
7240+16 shall have full power to administer and enforce this Section;
7241+17 to collect all taxes and penalties due hereunder; to dispose
7242+18 of taxes and penalties so collected in the manner hereinafter
7243+19 provided, and to determine all rights to credit memoranda,
7244+20 arising on account of the erroneous payment of tax or penalty
7245+21 hereunder. In the administration of, and compliance with, this
7246+22 Section, the Department and persons who are subject to this
7247+23 Section shall have the same rights, remedies, privileges,
7248+24 immunities, powers and duties, and be subject to the same
7249+25 conditions, restrictions, limitations, penalties and
7250+26 definitions of terms, and employ the same modes of procedure,
7251+
7252+
7253+
7254+
7255+
7256+ HB4636 Enrolled - 195 - LRB103 38201 HLH 68335 b
7257+
7258+
7259+HB4636 Enrolled- 196 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 196 - LRB103 38201 HLH 68335 b
7260+ HB4636 Enrolled - 196 - LRB103 38201 HLH 68335 b
7261+1 as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j,
7262+2 2 through 2-65 (in respect to all provisions therein other
7263+3 than the State rate of tax), 2c, 3 (except as to the
7264+4 disposition of taxes and penalties collected, and except that
7265+5 the retailer's discount is not allowed for taxes paid on
7266+6 aviation fuel that are subject to the revenue use requirements
7267+7 of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5, 5a, 5b, 5c,
7268+8 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9,
7269+9 10, 11, 12 and 13 of the Retailers' Occupation Tax Act and
7270+10 Section 3-7 of the Uniform Penalty and Interest Act as fully as
7271+11 if those provisions were set forth herein.
7272+12 No municipality may impose a tax under this Section unless
7273+13 the municipality also imposes a tax at the same rate under
7274+14 Section 8-11-1.4 of this Code.
7275+15 Persons subject to any tax imposed pursuant to the
7276+16 authority granted in this Section may reimburse themselves for
7277+17 their seller's tax liability hereunder by separately stating
7278+18 such tax as an additional charge, which charge may be stated in
7279+19 combination, in a single amount, with State tax which sellers
7280+20 are required to collect under the Use Tax Act, pursuant to such
7281+21 bracket schedules as the Department may prescribe.
7282+22 Whenever the Department determines that a refund should be
7283+23 made under this Section to a claimant instead of issuing a
7284+24 credit memorandum, the Department shall notify the State
7285+25 Comptroller, who shall cause the order to be drawn for the
7286+26 amount specified, and to the person named, in such
7287+
7288+
7289+
7290+
7291+
7292+ HB4636 Enrolled - 196 - LRB103 38201 HLH 68335 b
7293+
7294+
7295+HB4636 Enrolled- 197 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 197 - LRB103 38201 HLH 68335 b
7296+ HB4636 Enrolled - 197 - LRB103 38201 HLH 68335 b
7297+1 notification from the Department. Such refund shall be paid by
7298+2 the State Treasurer out of the non-home rule municipal
7299+3 retailers' occupation tax fund or the Local Government
7300+4 Aviation Trust Fund, as appropriate.
7301+5 Except as otherwise provided, the Department shall
7302+6 forthwith pay over to the State Treasurer, ex officio, as
7303+7 trustee, all taxes and penalties collected hereunder for
7304+8 deposit into the Non-Home Rule Municipal Retailers' Occupation
7305+9 Tax Fund. Taxes and penalties collected on aviation fuel sold
7306+10 on or after December 1, 2019, shall be immediately paid over by
7307+11 the Department to the State Treasurer, ex officio, as trustee,
7308+12 for deposit into the Local Government Aviation Trust Fund. The
7309+13 Department shall only pay moneys into the Local Government
7310+14 Aviation Trust Fund under this Section for so long as the
7311+15 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
7312+16 47133 are binding on the municipality.
7313+17 As soon as possible after the first day of each month,
7314+18 beginning January 1, 2011, upon certification of the
7315+19 Department of Revenue, the Comptroller shall order
7316+20 transferred, and the Treasurer shall transfer, to the STAR
7317+21 Bonds Revenue Fund the local sales tax increment, as defined
7318+22 in the Innovation Development and Economy Act, collected under
7319+23 this Section during the second preceding calendar month for
7320+24 sales within a STAR bond district.
7321+25 After the monthly transfer to the STAR Bonds Revenue Fund,
7322+26 on or before the 25th day of each calendar month, the
7323+
7324+
7325+
7326+
7327+
7328+ HB4636 Enrolled - 197 - LRB103 38201 HLH 68335 b
7329+
7330+
7331+HB4636 Enrolled- 198 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 198 - LRB103 38201 HLH 68335 b
7332+ HB4636 Enrolled - 198 - LRB103 38201 HLH 68335 b
7333+1 Department shall prepare and certify to the Comptroller the
7334+2 disbursement of stated sums of money to named municipalities,
7335+3 the municipalities to be those from which retailers have paid
7336+4 taxes or penalties hereunder to the Department during the
7337+5 second preceding calendar month. The amount to be paid to each
7338+6 municipality shall be the amount (not including credit
7339+7 memoranda and not including taxes and penalties collected on
7340+8 aviation fuel sold on or after December 1, 2019) collected
7341+9 hereunder during the second preceding calendar month by the
7342+10 Department plus an amount the Department determines is
7343+11 necessary to offset any amounts which were erroneously paid to
7344+12 a different taxing body, and not including an amount equal to
7345+13 the amount of refunds made during the second preceding
7346+14 calendar month by the Department on behalf of such
7347+15 municipality, and not including any amount which the
7348+16 Department determines is necessary to offset any amounts which
7349+17 were payable to a different taxing body but were erroneously
7350+18 paid to the municipality, and not including any amounts that
7351+19 are transferred to the STAR Bonds Revenue Fund, less 1.5% of
7352+20 the remainder, which the Department shall transfer into the
7353+21 Tax Compliance and Administration Fund. The Department, at the
7354+22 time of each monthly disbursement to the municipalities, shall
7355+23 prepare and certify to the State Comptroller the amount to be
7356+24 transferred into the Tax Compliance and Administration Fund
7357+25 under this Section. Within 10 days after receipt, by the
7358+26 Comptroller, of the disbursement certification to the
7359+
7360+
7361+
7362+
7363+
7364+ HB4636 Enrolled - 198 - LRB103 38201 HLH 68335 b
7365+
7366+
7367+HB4636 Enrolled- 199 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 199 - LRB103 38201 HLH 68335 b
7368+ HB4636 Enrolled - 199 - LRB103 38201 HLH 68335 b
7369+1 municipalities and the Tax Compliance and Administration Fund
7370+2 provided for in this Section to be given to the Comptroller by
7371+3 the Department, the Comptroller shall cause the orders to be
7372+4 drawn for the respective amounts in accordance with the
7373+5 directions contained in such certification.
7374+6 For the purpose of determining the local governmental unit
7375+7 whose tax is applicable, a retail sale, by a producer of coal
7376+8 or other mineral mined in Illinois, is a sale at retail at the
7377+9 place where the coal or other mineral mined in Illinois is
7378+10 extracted from the earth. This paragraph does not apply to
7379+11 coal or other mineral when it is delivered or shipped by the
7380+12 seller to the purchaser at a point outside Illinois so that the
7381+13 sale is exempt under the Federal Constitution as a sale in
7382+14 interstate or foreign commerce.
7383+15 Nothing in this Section shall be construed to authorize a
7384+16 municipality to impose a tax upon the privilege of engaging in
7385+17 any business which under the constitution of the United States
7386+18 may not be made the subject of taxation by this State.
7387+19 When certifying the amount of a monthly disbursement to a
7388+20 municipality under this Section, the Department shall increase
7389+21 or decrease such amount by an amount necessary to offset any
7390+22 misallocation of previous disbursements. The offset amount
7391+23 shall be the amount erroneously disbursed within the previous
7392+24 6 months from the time a misallocation is discovered.
7393+25 The Department of Revenue shall implement Public Act
7394+26 91-649 so as to collect the tax on and after January 1, 2002.
7395+
7396+
7397+
7398+
7399+
7400+ HB4636 Enrolled - 199 - LRB103 38201 HLH 68335 b
7401+
7402+
7403+HB4636 Enrolled- 200 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 200 - LRB103 38201 HLH 68335 b
7404+ HB4636 Enrolled - 200 - LRB103 38201 HLH 68335 b
7405+1 As used in this Section, "municipal" and "municipality"
7406+2 mean a city, village, or incorporated town, including an
7407+3 incorporated town which has superseded a civil township.
7408+4 This Section shall be known and may be cited as the
7409+5 Non-Home Rule Municipal Retailers' Occupation Tax Act.
7410+6 (Source: P.A. 101-10, eff. 6-5-19; 101-47, eff. 1-1-20;
7411+7 101-81, eff. 7-12-19; 101-604, eff. 12-13-19; 102-700, eff.
7412+8 4-19-22.)
7413+9 (Text of Section after amendment by P.A. 103-592)
7414+10 Sec. 8-11-1.3. Non-Home Rule Municipal Retailers'
7415+11 Occupation Tax Act. The corporate authorities of a non-home
7416+12 rule municipality may impose, by ordinance or resolution
7417+13 adopted in the manner described in Section 8-11-1.1, a tax
7418+14 upon all persons engaged in the business of selling tangible
7419+15 personal property, other than on an item of tangible personal
7420+16 property which is titled and registered by an agency of this
7421+17 State's Government, at retail in the municipality. If imposed,
7422+18 the tax shall be imposed on the gross receipts from such sales
7423+19 made in the course of such business. The proceeds of the tax
7424+20 may be used for expenditure on public infrastructure or for
7425+21 property tax relief or both, as defined in Section 8-11-1.2 if
7426+22 approved by referendum as provided in Section 8-11-1.1, of the
7427+23 gross receipts from such sales made in the course of such
7428+24 business. If the tax is approved by referendum on or after July
7429+25 14, 2010 (the effective date of Public Act 96-1057) and before
7430+
7431+
7432+
7433+
7434+
7435+ HB4636 Enrolled - 200 - LRB103 38201 HLH 68335 b
7436+
7437+
7438+HB4636 Enrolled- 201 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 201 - LRB103 38201 HLH 68335 b
7439+ HB4636 Enrolled - 201 - LRB103 38201 HLH 68335 b
7440+1 August 5, 2024 (the effective date of Public Act 103-781), the
7441+2 corporate authorities of the a non-home rule municipality may,
7442+3 until January 1, 2031 July 1, 2030, use the proceeds of the tax
7443+4 for expenditure on municipal operations, in addition to or in
7444+5 lieu of any expenditure on public infrastructure or for
7445+6 property tax relief. If the tax is approved by an ordinance or
7446+7 resolution adopted on or after August 5, 2024 (the effective
7447+8 date of Public Act 103-781), the corporate authorities of the
7448+9 non-home rule municipality may, until January 1, 2031, use the
7449+10 proceeds of the tax for expenditure on municipal operations,
7450+11 in addition to or in lieu of any expenditure on public
7451+12 infrastructure or for property tax relief. The tax imposed may
7452+13 not be more than 1% and may be imposed only in 1/4% increments.
7453+14 The tax may not be imposed on tangible personal property taxed
7454+15 at the 1% rate under the Retailers' Occupation Tax Act (or at
7455+16 the 0% rate imposed under this amendatory Act of the 102nd
7456+17 General Assembly). Beginning December 1, 2019, this tax is not
7457+18 imposed on sales of aviation fuel unless the tax revenue is
7458+19 expended for airport-related purposes. If a municipality does
7459+20 not have an airport-related purpose to which it dedicates
7460+21 aviation fuel tax revenue, then aviation fuel is excluded from
7461+22 the tax. Each municipality must comply with the certification
7462+23 requirements for airport-related purposes under Section 2-22
7463+24 of the Retailers' Occupation Tax Act. For purposes of this
7464+25 Section, "airport-related purposes" has the meaning ascribed
7465+26 in Section 6z-20.2 of the State Finance Act. This exclusion
7466+
7467+
7468+
7469+
7470+
7471+ HB4636 Enrolled - 201 - LRB103 38201 HLH 68335 b
7472+
7473+
7474+HB4636 Enrolled- 202 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 202 - LRB103 38201 HLH 68335 b
7475+ HB4636 Enrolled - 202 - LRB103 38201 HLH 68335 b
7476+1 for aviation fuel only applies for so long as the revenue use
7477+2 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
7478+3 binding on the municipality. The tax imposed by a municipality
7479+4 pursuant to this Section and all civil penalties that may be
7480+5 assessed as an incident thereof shall be collected and
7481+6 enforced by the State Department of Revenue. The certificate
7482+7 of registration which is issued by the Department to a
7483+8 retailer under the Retailers' Occupation Tax Act shall permit
7484+9 such retailer to engage in a business which is taxable under
7485+10 any ordinance or resolution enacted pursuant to this Section
7486+11 without registering separately with the Department under such
7487+12 ordinance or resolution or under this Section. The Department
7488+13 shall have full power to administer and enforce this Section;
7489+14 to collect all taxes and penalties due hereunder; to dispose
7490+15 of taxes and penalties so collected in the manner hereinafter
7491+16 provided, and to determine all rights to credit memoranda,
7492+17 arising on account of the erroneous payment of tax or penalty
7493+18 hereunder. In the administration of, and compliance with, this
7494+19 Section, the Department and persons who are subject to this
7495+20 Section shall have the same rights, remedies, privileges,
7496+21 immunities, powers and duties, and be subject to the same
7497+22 conditions, restrictions, limitations, penalties and
7498+23 definitions of terms, and employ the same modes of procedure,
7499+24 as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j,
7500+25 2 through 2-65 (in respect to all provisions therein other
7501+26 than the State rate of tax), 2c, 3 (except as to the
7502+
7503+
7504+
7505+
7506+
7507+ HB4636 Enrolled - 202 - LRB103 38201 HLH 68335 b
7508+
7509+
7510+HB4636 Enrolled- 203 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 203 - LRB103 38201 HLH 68335 b
7511+ HB4636 Enrolled - 203 - LRB103 38201 HLH 68335 b
7512+1 disposition of taxes and penalties collected, and except that
7513+2 the retailer's discount is not allowed for taxes paid on
7514+3 aviation fuel that are subject to the revenue use requirements
7515+4 of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5, 5a, 5b, 5c,
7516+5 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9,
7517+6 10, 11, 12 and 13 of the Retailers' Occupation Tax Act and
7518+7 Section 3-7 of the Uniform Penalty and Interest Act as fully as
7519+8 if those provisions were set forth herein.
7520+9 No municipality may impose a tax under this Section unless
7521+10 the municipality also imposes a tax at the same rate under
7522+11 Section 8-11-1.4 of this Code.
7523+12 If, on January 1, 2025, a unit of local government has in
7524+13 effect a tax under this Section, or if, after January 1, 2025,
7525+14 a unit of local government imposes a tax under this Section,
7526+15 then that tax applies to leases of tangible personal property
7527+16 in effect, entered into, or renewed on or after that date in
7528+17 the same manner as the tax under this Section and in accordance
7529+18 with the changes made by this amendatory Act of the 103rd
7530+19 General Assembly.
7531+20 Persons subject to any tax imposed pursuant to the
7532+21 authority granted in this Section may reimburse themselves for
7533+22 their seller's tax liability hereunder by separately stating
7534+23 such tax as an additional charge, which charge may be stated in
7535+24 combination, in a single amount, with State tax which sellers
7536+25 are required to collect under the Use Tax Act, pursuant to such
7537+26 bracket schedules as the Department may prescribe.
7538+
7539+
7540+
7541+
7542+
7543+ HB4636 Enrolled - 203 - LRB103 38201 HLH 68335 b
7544+
7545+
7546+HB4636 Enrolled- 204 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 204 - LRB103 38201 HLH 68335 b
7547+ HB4636 Enrolled - 204 - LRB103 38201 HLH 68335 b
7548+1 Whenever the Department determines that a refund should be
7549+2 made under this Section to a claimant instead of issuing a
7550+3 credit memorandum, the Department shall notify the State
7551+4 Comptroller, who shall cause the order to be drawn for the
7552+5 amount specified, and to the person named, in such
7553+6 notification from the Department. Such refund shall be paid by
7554+7 the State Treasurer out of the non-home rule municipal
7555+8 retailers' occupation tax fund or the Local Government
7556+9 Aviation Trust Fund, as appropriate.
7557+10 Except as otherwise provided, the Department shall
7558+11 forthwith pay over to the State Treasurer, ex officio, as
7559+12 trustee, all taxes and penalties collected hereunder for
7560+13 deposit into the Non-Home Rule Municipal Retailers' Occupation
7561+14 Tax Fund. Taxes and penalties collected on aviation fuel sold
7562+15 on or after December 1, 2019, shall be immediately paid over by
7563+16 the Department to the State Treasurer, ex officio, as trustee,
7564+17 for deposit into the Local Government Aviation Trust Fund. The
7565+18 Department shall only pay moneys into the Local Government
7566+19 Aviation Trust Fund under this Section for so long as the
7567+20 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
7568+21 47133 are binding on the municipality.
7569+22 As soon as possible after the first day of each month,
7570+23 beginning January 1, 2011, upon certification of the
7571+24 Department of Revenue, the Comptroller shall order
7572+25 transferred, and the Treasurer shall transfer, to the STAR
7573+26 Bonds Revenue Fund the local sales tax increment, as defined
7574+
7575+
7576+
7577+
7578+
7579+ HB4636 Enrolled - 204 - LRB103 38201 HLH 68335 b
7580+
7581+
7582+HB4636 Enrolled- 205 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 205 - LRB103 38201 HLH 68335 b
7583+ HB4636 Enrolled - 205 - LRB103 38201 HLH 68335 b
7584+1 in the Innovation Development and Economy Act, collected under
7585+2 this Section during the second preceding calendar month for
7586+3 sales within a STAR bond district.
7587+4 After the monthly transfer to the STAR Bonds Revenue Fund,
7588+5 on or before the 25th day of each calendar month, the
7589+6 Department shall prepare and certify to the Comptroller the
7590+7 disbursement of stated sums of money to named municipalities,
7591+8 the municipalities to be those from which retailers have paid
7592+9 taxes or penalties hereunder to the Department during the
7593+10 second preceding calendar month. The amount to be paid to each
7594+11 municipality shall be the amount (not including credit
7595+12 memoranda and not including taxes and penalties collected on
7596+13 aviation fuel sold on or after December 1, 2019) collected
7597+14 hereunder during the second preceding calendar month by the
7598+15 Department plus an amount the Department determines is
7599+16 necessary to offset any amounts which were erroneously paid to
7600+17 a different taxing body, and not including an amount equal to
7601+18 the amount of refunds made during the second preceding
7602+19 calendar month by the Department on behalf of such
7603+20 municipality, and not including any amount which the
7604+21 Department determines is necessary to offset any amounts which
7605+22 were payable to a different taxing body but were erroneously
7606+23 paid to the municipality, and not including any amounts that
7607+24 are transferred to the STAR Bonds Revenue Fund, less 1.5% of
7608+25 the remainder, which the Department shall transfer into the
7609+26 Tax Compliance and Administration Fund. The Department, at the
7610+
7611+
7612+
7613+
7614+
7615+ HB4636 Enrolled - 205 - LRB103 38201 HLH 68335 b
7616+
7617+
7618+HB4636 Enrolled- 206 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 206 - LRB103 38201 HLH 68335 b
7619+ HB4636 Enrolled - 206 - LRB103 38201 HLH 68335 b
7620+1 time of each monthly disbursement to the municipalities, shall
7621+2 prepare and certify to the State Comptroller the amount to be
7622+3 transferred into the Tax Compliance and Administration Fund
7623+4 under this Section. Within 10 days after receipt, by the
7624+5 Comptroller, of the disbursement certification to the
7625+6 municipalities and the Tax Compliance and Administration Fund
7626+7 provided for in this Section to be given to the Comptroller by
7627+8 the Department, the Comptroller shall cause the orders to be
7628+9 drawn for the respective amounts in accordance with the
7629+10 directions contained in such certification.
7630+11 For the purpose of determining the local governmental unit
7631+12 whose tax is applicable, a retail sale, by a producer of coal
7632+13 or other mineral mined in Illinois, is a sale at retail at the
7633+14 place where the coal or other mineral mined in Illinois is
7634+15 extracted from the earth. This paragraph does not apply to
7635+16 coal or other mineral when it is delivered or shipped by the
7636+17 seller to the purchaser at a point outside Illinois so that the
7637+18 sale is exempt under the Federal Constitution as a sale in
7638+19 interstate or foreign commerce.
7639+20 Nothing in this Section shall be construed to authorize a
7640+21 municipality to impose a tax upon the privilege of engaging in
7641+22 any business which under the constitution of the United States
7642+23 may not be made the subject of taxation by this State.
7643+24 When certifying the amount of a monthly disbursement to a
7644+25 municipality under this Section, the Department shall increase
7645+26 or decrease such amount by an amount necessary to offset any
7646+
7647+
7648+
7649+
7650+
7651+ HB4636 Enrolled - 206 - LRB103 38201 HLH 68335 b
7652+
7653+
7654+HB4636 Enrolled- 207 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 207 - LRB103 38201 HLH 68335 b
7655+ HB4636 Enrolled - 207 - LRB103 38201 HLH 68335 b
7656+1 misallocation of previous disbursements. The offset amount
7657+2 shall be the amount erroneously disbursed within the previous
7658+3 6 months from the time a misallocation is discovered.
7659+4 The Department of Revenue shall implement Public Act
7660+5 91-649 so as to collect the tax on and after January 1, 2002.
7661+6 As used in this Section, "municipal" and "municipality"
7662+7 mean a city, village, or incorporated town, including an
7663+8 incorporated town which has superseded a civil township.
7664+9 This Section shall be known and may be cited as the
7665+10 Non-Home Rule Municipal Retailers' Occupation Tax Act.
7666+11 (Source: P.A. 102-700, eff. 4-19-22; 103-592, eff. 1-1-25.)
7667+12 (65 ILCS 5/8-11-1.4) (from Ch. 24, par. 8-11-1.4)
7668+13 (Text of Section before amendment by P.A. 103-592)
7669+14 Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation
7670+15 Tax Act. The corporate authorities of a non-home rule
7671+16 municipality may impose, by ordinance or resolution adopted in
7672+17 the manner described in Section 8-11-1.1, a tax upon all
7673+18 persons engaged, in the such municipality, in the business of
7674+19 making sales of service. If imposed, the tax shall be imposed
7675+20 on the selling price of all tangible personal property
7676+21 transferred by such servicemen, either in the form of tangible
7677+22 personal property or in the form of real estate, as an incident
7678+23 to a sale of service. The proceeds of the tax may be used for
7679+24 expenditure on public infrastructure or for property tax
7680+25 relief or both, as defined in Section 8-11-1.2 if approved by
7681+
7682+
7683+
7684+
7685+
7686+ HB4636 Enrolled - 207 - LRB103 38201 HLH 68335 b
7687+
7688+
7689+HB4636 Enrolled- 208 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 208 - LRB103 38201 HLH 68335 b
7690+ HB4636 Enrolled - 208 - LRB103 38201 HLH 68335 b
7691+1 referendum as provided in Section 8-11-1.1, of the selling
7692+2 price of all tangible personal property transferred by such
7693+3 servicemen either in the form of tangible personal property or
7694+4 in the form of real estate as an incident to a sale of service.
7695+5 If the tax is approved by referendum on or after July 14, 2010
7696+6 (the effective date of Public Act 96-1057) and before August
7697+7 5, 2024 (the effective date of Public Act 103-781), the
7698+8 corporate authorities of the a non-home rule municipality may,
7699+9 until January 1, 2031 December 31, 2030, use the proceeds of
7700+10 the tax for expenditure on municipal operations, in addition
7701+11 to or in lieu of any expenditure on public infrastructure or
7702+12 for property tax relief. If the tax is approved by an ordinance
7703+13 or resolution adopted on or after August 5, 2024 (the
7704+14 effective date of Public Act 103-781), the corporate
7705+15 authorities of the non-home rule municipality may, until
7706+16 January 1, 2031, use the proceeds of the tax for expenditure on
7707+17 municipal operations, in addition to or in lieu of any
7708+18 expenditure on public infrastructure or for property tax
7709+19 relief. The tax imposed may not be more than 1% and may be
7710+20 imposed only in 1/4% increments. The tax may not be imposed on
7711+21 tangible personal property taxed at the 1% rate under the
7712+22 Service Occupation Tax Act (or at the 0% rate imposed under
7713+23 this amendatory Act of the 102nd General Assembly). Beginning
7714+24 December 1, 2019, this tax is not imposed on sales of aviation
7715+25 fuel unless the tax revenue is expended for airport-related
7716+26 purposes. If a municipality does not have an airport-related
7717+
7718+
7719+
7720+
7721+
7722+ HB4636 Enrolled - 208 - LRB103 38201 HLH 68335 b
7723+
7724+
7725+HB4636 Enrolled- 209 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 209 - LRB103 38201 HLH 68335 b
7726+ HB4636 Enrolled - 209 - LRB103 38201 HLH 68335 b
7727+1 purpose to which it dedicates aviation fuel tax revenue, then
7728+2 aviation fuel is excluded from the tax. Each municipality must
7729+3 comply with the certification requirements for airport-related
7730+4 purposes under Section 2-22 of the Retailers' Occupation Tax
7731+5 Act. For purposes of this Section, "airport-related purposes"
7732+6 has the meaning ascribed in Section 6z-20.2 of the State
7733+7 Finance Act. This exclusion for aviation fuel only applies for
7734+8 so long as the revenue use requirements of 49 U.S.C. 47107(b)
7735+9 and 49 U.S.C. 47133 are binding on the municipality. The tax
7736+10 imposed by a municipality pursuant to this Section and all
7737+11 civil penalties that may be assessed as an incident thereof
7738+12 shall be collected and enforced by the State Department of
7739+13 Revenue. The certificate of registration which is issued by
7740+14 the Department to a retailer under the Retailers' Occupation
7741+15 Tax Act or under the Service Occupation Tax Act shall permit
7742+16 such registrant to engage in a business which is taxable under
7743+17 any ordinance or resolution enacted pursuant to this Section
7744+18 without registering separately with the Department under such
7745+19 ordinance or resolution or under this Section. The Department
7746+20 shall have full power to administer and enforce this Section;
7747+21 to collect all taxes and penalties due hereunder; to dispose
7748+22 of taxes and penalties so collected in the manner hereinafter
7749+23 provided, and to determine all rights to credit memoranda
7750+24 arising on account of the erroneous payment of tax or penalty
7751+25 hereunder. In the administration of, and compliance with, this
7752+26 Section the Department and persons who are subject to this
7753+
7754+
7755+
7756+
7757+
7758+ HB4636 Enrolled - 209 - LRB103 38201 HLH 68335 b
7759+
7760+
7761+HB4636 Enrolled- 210 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 210 - LRB103 38201 HLH 68335 b
7762+ HB4636 Enrolled - 210 - LRB103 38201 HLH 68335 b
7763+1 Section shall have the same rights, remedies, privileges,
7764+2 immunities, powers and duties, and be subject to the same
7765+3 conditions, restrictions, limitations, penalties and
7766+4 definitions of terms, and employ the same modes of procedure,
7767+5 as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
7768+6 respect to all provisions therein other than the State rate of
7769+7 tax), 4 (except that the reference to the State shall be to the
7770+8 taxing municipality), 5, 7, 8 (except that the jurisdiction to
7771+9 which the tax shall be a debt to the extent indicated in that
7772+10 Section 8 shall be the taxing municipality), 9 (except as to
7773+11 the disposition of taxes and penalties collected, and except
7774+12 that the returned merchandise credit for this municipal tax
7775+13 may not be taken against any State tax, and except that the
7776+14 retailer's discount is not allowed for taxes paid on aviation
7777+15 fuel that are subject to the revenue use requirements of 49
7778+16 U.S.C. 47107(b) and 49 U.S.C. 47133), 10, 11, 12 (except the
7779+17 reference therein to Section 2b of the Retailers' Occupation
7780+18 Tax Act), 13 (except that any reference to the State shall mean
7781+19 the taxing municipality), the first paragraph of Section 15,
7782+20 16, 17, 18, 19 and 20 of the Service Occupation Tax Act and
7783+21 Section 3-7 of the Uniform Penalty and Interest Act, as fully
7784+22 as if those provisions were set forth herein.
7785+23 No municipality may impose a tax under this Section unless
7786+24 the municipality also imposes a tax at the same rate under
7787+25 Section 8-11-1.3 of this Code.
7788+26 Persons subject to any tax imposed pursuant to the
7789+
7790+
7791+
7792+
7793+
7794+ HB4636 Enrolled - 210 - LRB103 38201 HLH 68335 b
7795+
7796+
7797+HB4636 Enrolled- 211 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 211 - LRB103 38201 HLH 68335 b
7798+ HB4636 Enrolled - 211 - LRB103 38201 HLH 68335 b
7799+1 authority granted in this Section may reimburse themselves for
7800+2 their serviceman's tax liability hereunder by separately
7801+3 stating such tax as an additional charge, which charge may be
7802+4 stated in combination, in a single amount, with State tax
7803+5 which servicemen are authorized to collect under the Service
7804+6 Use Tax Act, pursuant to such bracket schedules as the
7805+7 Department may prescribe.
7806+8 Whenever the Department determines that a refund should be
7807+9 made under this Section to a claimant instead of issuing
7808+10 credit memorandum, the Department shall notify the State
7809+11 Comptroller, who shall cause the order to be drawn for the
7810+12 amount specified, and to the person named, in such
7811+13 notification from the Department. Such refund shall be paid by
7812+14 the State Treasurer out of the municipal retailers' occupation
7813+15 tax fund or the Local Government Aviation Trust Fund, as
7814+16 appropriate.
7815+17 Except as otherwise provided in this paragraph, the
7816+18 Department shall forthwith pay over to the State Treasurer, ex
7817+19 officio, as trustee, all taxes and penalties collected
7818+20 hereunder for deposit into the municipal retailers' occupation
7819+21 tax fund. Taxes and penalties collected on aviation fuel sold
7820+22 on or after December 1, 2019, shall be immediately paid over by
7821+23 the Department to the State Treasurer, ex officio, as trustee,
7822+24 for deposit into the Local Government Aviation Trust Fund. The
7823+25 Department shall only pay moneys into the Local Government
7824+26 Aviation Trust Fund under this Section for so long as the
7825+
7826+
7827+
7828+
7829+
7830+ HB4636 Enrolled - 211 - LRB103 38201 HLH 68335 b
7831+
7832+
7833+HB4636 Enrolled- 212 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 212 - LRB103 38201 HLH 68335 b
7834+ HB4636 Enrolled - 212 - LRB103 38201 HLH 68335 b
7835+1 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
7836+2 47133 are binding on the municipality.
7837+3 As soon as possible after the first day of each month,
7838+4 beginning January 1, 2011, upon certification of the
7839+5 Department of Revenue, the Comptroller shall order
7840+6 transferred, and the Treasurer shall transfer, to the STAR
7841+7 Bonds Revenue Fund the local sales tax increment, as defined
7842+8 in the Innovation Development and Economy Act, collected under
7843+9 this Section during the second preceding calendar month for
7844+10 sales within a STAR bond district.
7845+11 After the monthly transfer to the STAR Bonds Revenue Fund,
7846+12 on or before the 25th day of each calendar month, the
7847+13 Department shall prepare and certify to the Comptroller the
7848+14 disbursement of stated sums of money to named municipalities,
7849+15 the municipalities to be those from which suppliers and
7850+16 servicemen have paid taxes or penalties hereunder to the
7851+17 Department during the second preceding calendar month. The
7852+18 amount to be paid to each municipality shall be the amount (not
7853+19 including credit memoranda and not including taxes and
7854+20 penalties collected on aviation fuel sold on or after December
7855+21 1, 2019) collected hereunder during the second preceding
7856+22 calendar month by the Department, and not including an amount
7857+23 equal to the amount of refunds made during the second
7858+24 preceding calendar month by the Department on behalf of such
7859+25 municipality, and not including any amounts that are
7860+26 transferred to the STAR Bonds Revenue Fund, less 1.5% of the
7861+
7862+
7863+
7864+
7865+
7866+ HB4636 Enrolled - 212 - LRB103 38201 HLH 68335 b
7867+
7868+
7869+HB4636 Enrolled- 213 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 213 - LRB103 38201 HLH 68335 b
7870+ HB4636 Enrolled - 213 - LRB103 38201 HLH 68335 b
7871+1 remainder, which the Department shall transfer into the Tax
7872+2 Compliance and Administration Fund. The Department, at the
7873+3 time of each monthly disbursement to the municipalities, shall
7874+4 prepare and certify to the State Comptroller the amount to be
7875+5 transferred into the Tax Compliance and Administration Fund
7876+6 under this Section. Within 10 days after receipt, by the
7877+7 Comptroller, of the disbursement certification to the
7878+8 municipalities, the General Revenue Fund, and the Tax
7879+9 Compliance and Administration Fund provided for in this
7880+10 Section to be given to the Comptroller by the Department, the
7881+11 Comptroller shall cause the orders to be drawn for the
7882+12 respective amounts in accordance with the directions contained
7883+13 in such certification.
7884+14 The Department of Revenue shall implement Public Act
7885+15 91-649 so as to collect the tax on and after January 1, 2002.
7886+16 Nothing in this Section shall be construed to authorize a
7887+17 municipality to impose a tax upon the privilege of engaging in
7888+18 any business which under the constitution of the United States
7889+19 may not be made the subject of taxation by this State.
7890+20 As used in this Section, "municipal" or "municipality"
7891+21 means or refers to a city, village or incorporated town,
7892+22 including an incorporated town which has superseded a civil
7893+23 township.
7894+24 This Section shall be known and may be cited as the
7895+25 "Non-Home Rule Municipal Service Occupation Tax Act".
7896+26 (Source: P.A. 102-700, eff. 4-19-22; 103-9, eff. 6-7-23.)
7897+
7898+
7899+
7900+
7901+
7902+ HB4636 Enrolled - 213 - LRB103 38201 HLH 68335 b
7903+
7904+
7905+HB4636 Enrolled- 214 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 214 - LRB103 38201 HLH 68335 b
7906+ HB4636 Enrolled - 214 - LRB103 38201 HLH 68335 b
7907+1 (Text of Section after amendment by P.A. 103-592)
7908+2 Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation
7909+3 Tax Act. The corporate authorities of a non-home rule
7910+4 municipality may impose, by ordinance or resolution adopted in
7911+5 the manner described in Section 8-11-1.1, a tax upon all
7912+6 persons engaged, in the such municipality, in the business of
7913+7 making sales of service. If imposed, the tax shall be imposed
7914+8 on the selling price of all tangible personal property
7915+9 transferred by such servicemen, either in the form of tangible
7916+10 personal property or in the form of real estate, as an incident
7917+11 to a sale of service. The proceeds of the tax may be used for
7918+12 expenditure on public infrastructure or for property tax
7919+13 relief or both, as defined in Section 8-11-1.2 if approved by
7920+14 referendum as provided in Section 8-11-1.1, of the selling
7921+15 price of all tangible personal property transferred by such
7922+16 servicemen either in the form of tangible personal property or
7923+17 in the form of real estate as an incident to a sale of service.
7924+18 If the tax is approved by referendum on or after July 14, 2010
7925+19 (the effective date of Public Act 96-1057) and before August
7926+20 5, 2024 (the effective date of Public Act 103-781), the
7927+21 corporate authorities of a non-home rule municipality may,
7928+22 until January 1, 2031 December 31, 2030, use the proceeds of
7929+23 the tax for expenditure on municipal operations, in addition
7930+24 to or in lieu of any expenditure on public infrastructure or
7931+25 for property tax relief. If the tax is approved by an ordinance
7932+
7933+
7934+
7935+
7936+
7937+ HB4636 Enrolled - 214 - LRB103 38201 HLH 68335 b
7938+
7939+
7940+HB4636 Enrolled- 215 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 215 - LRB103 38201 HLH 68335 b
7941+ HB4636 Enrolled - 215 - LRB103 38201 HLH 68335 b
7942+1 or resolution adopted on or after August 5, 2024 (the
7943+2 effective date of Public Act 103-781), the corporate
7944+3 authorities of the non-home rule municipality may, until
7945+4 January 1, 2031, use the proceeds of the tax for expenditure on
7946+5 municipal operations, in addition to or in lieu of any
7947+6 expenditure on public infrastructure or for property tax
7948+7 relief. The tax imposed may not be more than 1% and may be
7949+8 imposed only in 1/4% increments. The tax may not be imposed on
7950+9 tangible personal property taxed at the 1% rate under the
7951+10 Service Occupation Tax Act (or at the 0% rate imposed under
7952+11 this amendatory Act of the 102nd General Assembly). Beginning
7953+12 December 1, 2019, this tax is not imposed on sales of aviation
7954+13 fuel unless the tax revenue is expended for airport-related
7955+14 purposes. If a municipality does not have an airport-related
7956+15 purpose to which it dedicates aviation fuel tax revenue, then
7957+16 aviation fuel is excluded from the tax. Each municipality must
7958+17 comply with the certification requirements for airport-related
7959+18 purposes under Section 2-22 of the Retailers' Occupation Tax
7960+19 Act. For purposes of this Section, "airport-related purposes"
7961+20 has the meaning ascribed in Section 6z-20.2 of the State
7962+21 Finance Act. This exclusion for aviation fuel only applies for
7963+22 so long as the revenue use requirements of 49 U.S.C. 47107(b)
7964+23 and 49 U.S.C. 47133 are binding on the municipality. The tax
7965+24 imposed by a municipality pursuant to this Section and all
7966+25 civil penalties that may be assessed as an incident thereof
7967+26 shall be collected and enforced by the State Department of
7968+
7969+
7970+
7971+
7972+
7973+ HB4636 Enrolled - 215 - LRB103 38201 HLH 68335 b
7974+
7975+
7976+HB4636 Enrolled- 216 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 216 - LRB103 38201 HLH 68335 b
7977+ HB4636 Enrolled - 216 - LRB103 38201 HLH 68335 b
7978+1 Revenue. The certificate of registration which is issued by
7979+2 the Department to a retailer under the Retailers' Occupation
7980+3 Tax Act or under the Service Occupation Tax Act shall permit
7981+4 such registrant to engage in a business which is taxable under
7982+5 any ordinance or resolution enacted pursuant to this Section
7983+6 without registering separately with the Department under such
7984+7 ordinance or resolution or under this Section. The Department
7985+8 shall have full power to administer and enforce this Section;
7986+9 to collect all taxes and penalties due hereunder; to dispose
7987+10 of taxes and penalties so collected in the manner hereinafter
7988+11 provided, and to determine all rights to credit memoranda
7989+12 arising on account of the erroneous payment of tax or penalty
7990+13 hereunder. In the administration of, and compliance with, this
7991+14 Section the Department and persons who are subject to this
7992+15 Section shall have the same rights, remedies, privileges,
7993+16 immunities, powers and duties, and be subject to the same
7994+17 conditions, restrictions, limitations, penalties and
7995+18 definitions of terms, and employ the same modes of procedure,
7996+19 as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
7997+20 respect to all provisions therein other than the State rate of
7998+21 tax), 4 (except that the reference to the State shall be to the
7999+22 taxing municipality), 5, 7, 8 (except that the jurisdiction to
8000+23 which the tax shall be a debt to the extent indicated in that
8001+24 Section 8 shall be the taxing municipality), 9 (except as to
8002+25 the disposition of taxes and penalties collected, and except
8003+26 that the returned merchandise credit for this municipal tax
8004+
8005+
8006+
8007+
8008+
8009+ HB4636 Enrolled - 216 - LRB103 38201 HLH 68335 b
8010+
8011+
8012+HB4636 Enrolled- 217 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 217 - LRB103 38201 HLH 68335 b
8013+ HB4636 Enrolled - 217 - LRB103 38201 HLH 68335 b
8014+1 may not be taken against any State tax, and except that the
8015+2 retailer's discount is not allowed for taxes paid on aviation
8016+3 fuel that are subject to the revenue use requirements of 49
8017+4 U.S.C. 47107(b) and 49 U.S.C. 47133), 10, 11, 12 (except the
8018+5 reference therein to Section 2b of the Retailers' Occupation
8019+6 Tax Act), 13 (except that any reference to the State shall mean
8020+7 the taxing municipality), the first paragraph of Section 15,
8021+8 16, 17, 18, 19 and 20 of the Service Occupation Tax Act and
8022+9 Section 3-7 of the Uniform Penalty and Interest Act, as fully
8023+10 as if those provisions were set forth herein.
8024+11 No municipality may impose a tax under this Section unless
8025+12 the municipality also imposes a tax at the same rate under
8026+13 Section 8-11-1.3 of this Code.
8027+14 If, on January 1, 2025, a unit of local government has in
8028+15 effect a tax under this Section, or if, after January 1, 2025,
8029+16 a unit of local government imposes a tax under this Section,
8030+17 then that tax applies to leases of tangible personal property
8031+18 in effect, entered into, or renewed on or after that date in
8032+19 the same manner as the tax under this Section and in accordance
8033+20 with the changes made by this amendatory Act of the 103rd
8034+21 General Assembly.
8035+22 Persons subject to any tax imposed pursuant to the
8036+23 authority granted in this Section may reimburse themselves for
8037+24 their serviceman's tax liability hereunder by separately
8038+25 stating such tax as an additional charge, which charge may be
8039+26 stated in combination, in a single amount, with State tax
8040+
8041+
8042+
8043+
8044+
8045+ HB4636 Enrolled - 217 - LRB103 38201 HLH 68335 b
8046+
8047+
8048+HB4636 Enrolled- 218 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 218 - LRB103 38201 HLH 68335 b
8049+ HB4636 Enrolled - 218 - LRB103 38201 HLH 68335 b
8050+1 which servicemen are authorized to collect under the Service
8051+2 Use Tax Act, pursuant to such bracket schedules as the
8052+3 Department may prescribe.
8053+4 Whenever the Department determines that a refund should be
8054+5 made under this Section to a claimant instead of issuing
8055+6 credit memorandum, the Department shall notify the State
8056+7 Comptroller, who shall cause the order to be drawn for the
8057+8 amount specified, and to the person named, in such
8058+9 notification from the Department. Such refund shall be paid by
8059+10 the State Treasurer out of the municipal retailers' occupation
8060+11 tax fund or the Local Government Aviation Trust Fund, as
8061+12 appropriate.
8062+13 Except as otherwise provided in this paragraph, the
8063+14 Department shall forthwith pay over to the State Treasurer, ex
8064+15 officio, as trustee, all taxes and penalties collected
8065+16 hereunder for deposit into the municipal retailers' occupation
8066+17 tax fund. Taxes and penalties collected on aviation fuel sold
8067+18 on or after December 1, 2019, shall be immediately paid over by
8068+19 the Department to the State Treasurer, ex officio, as trustee,
8069+20 for deposit into the Local Government Aviation Trust Fund. The
8070+21 Department shall only pay moneys into the Local Government
8071+22 Aviation Trust Fund under this Section for so long as the
8072+23 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
8073+24 47133 are binding on the municipality.
8074+25 As soon as possible after the first day of each month,
8075+26 beginning January 1, 2011, upon certification of the
8076+
8077+
8078+
8079+
8080+
8081+ HB4636 Enrolled - 218 - LRB103 38201 HLH 68335 b
8082+
8083+
8084+HB4636 Enrolled- 219 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 219 - LRB103 38201 HLH 68335 b
8085+ HB4636 Enrolled - 219 - LRB103 38201 HLH 68335 b
8086+1 Department of Revenue, the Comptroller shall order
8087+2 transferred, and the Treasurer shall transfer, to the STAR
8088+3 Bonds Revenue Fund the local sales tax increment, as defined
8089+4 in the Innovation Development and Economy Act, collected under
8090+5 this Section during the second preceding calendar month for
8091+6 sales within a STAR bond district.
8092+7 After the monthly transfer to the STAR Bonds Revenue Fund,
8093+8 on or before the 25th day of each calendar month, the
8094+9 Department shall prepare and certify to the Comptroller the
8095+10 disbursement of stated sums of money to named municipalities,
8096+11 the municipalities to be those from which suppliers and
8097+12 servicemen have paid taxes or penalties hereunder to the
8098+13 Department during the second preceding calendar month. The
8099+14 amount to be paid to each municipality shall be the amount (not
8100+15 including credit memoranda and not including taxes and
8101+16 penalties collected on aviation fuel sold on or after December
8102+17 1, 2019) collected hereunder during the second preceding
8103+18 calendar month by the Department, and not including an amount
8104+19 equal to the amount of refunds made during the second
8105+20 preceding calendar month by the Department on behalf of such
8106+21 municipality, and not including any amounts that are
8107+22 transferred to the STAR Bonds Revenue Fund, less 1.5% of the
8108+23 remainder, which the Department shall transfer into the Tax
8109+24 Compliance and Administration Fund. The Department, at the
8110+25 time of each monthly disbursement to the municipalities, shall
8111+26 prepare and certify to the State Comptroller the amount to be
8112+
8113+
8114+
8115+
8116+
8117+ HB4636 Enrolled - 219 - LRB103 38201 HLH 68335 b
8118+
8119+
8120+HB4636 Enrolled- 220 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 220 - LRB103 38201 HLH 68335 b
8121+ HB4636 Enrolled - 220 - LRB103 38201 HLH 68335 b
8122+1 transferred into the Tax Compliance and Administration Fund
8123+2 under this Section. Within 10 days after receipt, by the
8124+3 Comptroller, of the disbursement certification to the
8125+4 municipalities, the General Revenue Fund, and the Tax
8126+5 Compliance and Administration Fund provided for in this
8127+6 Section to be given to the Comptroller by the Department, the
8128+7 Comptroller shall cause the orders to be drawn for the
8129+8 respective amounts in accordance with the directions contained
8130+9 in such certification.
8131+10 The Department of Revenue shall implement Public Act
8132+11 91-649 so as to collect the tax on and after January 1, 2002.
8133+12 Nothing in this Section shall be construed to authorize a
8134+13 municipality to impose a tax upon the privilege of engaging in
8135+14 any business which under the constitution of the United States
8136+15 may not be made the subject of taxation by this State.
8137+16 As used in this Section, "municipal" or "municipality"
8138+17 means or refers to a city, village or incorporated town,
8139+18 including an incorporated town which has superseded a civil
8140+19 township.
8141+20 This Section shall be known and may be cited as the
8142+21 "Non-Home Rule Municipal Service Occupation Tax Act".
8143+22 (Source: P.A. 102-700, eff. 4-19-22; 103-9, eff. 6-7-23;
8144+23 103-592, eff. 1-1-25.)
8145+24 (65 ILCS 5/8-11-1.5) (from Ch. 24, par. 8-11-1.5)
8146+25 Sec. 8-11-1.5. Non-Home Rule Municipal Use Tax Act. The
8147+
8148+
8149+
8150+
8151+
8152+ HB4636 Enrolled - 220 - LRB103 38201 HLH 68335 b
8153+
8154+
8155+HB4636 Enrolled- 221 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 221 - LRB103 38201 HLH 68335 b
8156+ HB4636 Enrolled - 221 - LRB103 38201 HLH 68335 b
8157+1 corporate authorities of a non-home rule municipality may
8158+2 impose, by ordinance or resolution adopted in the manner
8159+3 described in Section 8-11-1.1, a tax upon the privilege of
8160+4 using, in such municipality, any item of tangible personal
8161+5 property which is purchased at retail from a retailer, and
8162+6 which is titled or registered with an agency of this State's
8163+7 government. If imposed, the tax shall be , based on the selling
8164+8 price of such tangible personal property, as "selling price"
8165+9 is defined in the Use Tax Act. The proceeds of the tax may be
8166+10 used , for expenditure on public infrastructure or for
8167+11 property tax relief or both as defined in Section 8-11-1.2, if
8168+12 approved by referendum as provided in Section 8-11-1.1. If the
8169+13 tax is approved by referendum on or after July 14, 2010 (the
8170+14 effective date of Public Act 96-1057) and before August 5,
8171+15 2024 (the effective date of Public Act 103-781) this
8172+16 amendatory Act of the 96th General Assembly, the corporate
8173+17 authorities of a non-home rule municipality may, until January
8174+18 1, 2031 December 31, 2030, use the proceeds of the tax for
8175+19 expenditure on municipal operations, in addition to or in lieu
8176+20 of any expenditure on public infrastructure or for property
8177+21 tax relief. If the tax is imposed by ordinance or resolution on
8178+22 or after August 5, 2024 (the effective date of Public Act
8179+23 103-781), the corporate authorities of the non-home rule
8180+24 municipality may, until January 1, 2031, use the proceeds of
8181+25 the tax for expenditure on municipal operations in addition to
8182+26 or in lieu of any expenditure on public infrastructure or for
8183+
8184+
8185+
8186+
8187+
8188+ HB4636 Enrolled - 221 - LRB103 38201 HLH 68335 b
8189+
8190+
8191+HB4636 Enrolled- 222 -LRB103 38201 HLH 68335 b HB4636 Enrolled - 222 - LRB103 38201 HLH 68335 b
8192+ HB4636 Enrolled - 222 - LRB103 38201 HLH 68335 b
8193+1 property tax relief. The tax imposed may not be more than 1%
8194+2 and may be imposed only in 1/4% increments. Such tax shall be
8195+3 collected from persons whose Illinois address for title or
8196+4 registration purposes is given as being in such municipality.
8197+5 Such tax shall be collected by the municipality imposing such
8198+6 tax. A non-home rule municipality may not impose and collect
8199+7 the tax prior to January 1, 2002.
8200+8 This Section shall be known and may be cited as the
8201+9 "Non-Home Rule Municipal Use Tax Act".
8202+10 (Source: P.A. 103-9, eff. 6-7-23.)
8203+11 Section 95. No acceleration or delay. Where this Act makes
8204+12 changes in a statute that is represented in this Act by text
8205+13 that is not yet or no longer in effect (for example, a Section
8206+14 represented by multiple versions), the use of that text does
8207+15 not accelerate or delay the taking effect of (i) the changes
8208+16 made by this Act or (ii) provisions derived from any other
8209+17 Public Act.
8210+
8211+
8212+
8213+
8214+
8215+ HB4636 Enrolled - 222 - LRB103 38201 HLH 68335 b