Illinois 2023-2024 Regular Session

Illinois House Bill HB4965 Compare Versions

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

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1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4965 Introduced 2/7/2024, by Rep. Jennifer Sanalitro SYNOPSIS AS INTRODUCED: 35 ILCS 105/3-1035 ILCS 105/9 from Ch. 120, par. 439.935 ILCS 110/3-10 from Ch. 120, par. 439.33-1035 ILCS 110/9 from Ch. 120, par. 439.3935 ILCS 115/3-10 from Ch. 120, par. 439.103-1035 ILCS 115/9 from Ch. 120, par. 439.10935 ILCS 120/2-1035 ILCS 120/3 from Ch. 120, par. 442 Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that the tax on school supplies under those Acts is imposed at the rate of 1.25%. Makes changes concerning the distribution of the proceeds from the taxes on those items. Effective immediately. LRB103 37512 HLH 67635 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4965 Introduced 2/7/2024, by Rep. Jennifer Sanalitro SYNOPSIS AS INTRODUCED: 35 ILCS 105/3-1035 ILCS 105/9 from Ch. 120, par. 439.935 ILCS 110/3-10 from Ch. 120, par. 439.33-1035 ILCS 110/9 from Ch. 120, par. 439.3935 ILCS 115/3-10 from Ch. 120, par. 439.103-1035 ILCS 115/9 from Ch. 120, par. 439.10935 ILCS 120/2-1035 ILCS 120/3 from Ch. 120, par. 442 35 ILCS 105/3-10 35 ILCS 105/9 from Ch. 120, par. 439.9 35 ILCS 110/3-10 from Ch. 120, par. 439.33-10 35 ILCS 110/9 from Ch. 120, par. 439.39 35 ILCS 115/3-10 from Ch. 120, par. 439.103-10 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/2-10 35 ILCS 120/3 from Ch. 120, par. 442 Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that the tax on school supplies under those Acts is imposed at the rate of 1.25%. Makes changes concerning the distribution of the proceeds from the taxes on those items. Effective immediately. LRB103 37512 HLH 67635 b LRB103 37512 HLH 67635 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4965 Introduced 2/7/2024, by Rep. Jennifer Sanalitro SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 105/3-1035 ILCS 105/9 from Ch. 120, par. 439.935 ILCS 110/3-10 from Ch. 120, par. 439.33-1035 ILCS 110/9 from Ch. 120, par. 439.3935 ILCS 115/3-10 from Ch. 120, par. 439.103-1035 ILCS 115/9 from Ch. 120, par. 439.10935 ILCS 120/2-1035 ILCS 120/3 from Ch. 120, par. 442 35 ILCS 105/3-10 35 ILCS 105/9 from Ch. 120, par. 439.9 35 ILCS 110/3-10 from Ch. 120, par. 439.33-10 35 ILCS 110/9 from Ch. 120, par. 439.39 35 ILCS 115/3-10 from Ch. 120, par. 439.103-10 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/2-10 35 ILCS 120/3 from Ch. 120, par. 442
4	4	35 ILCS 105/3-10
5	5	35 ILCS 105/9 from Ch. 120, par. 439.9
6	6	35 ILCS 110/3-10 from Ch. 120, par. 439.33-10
7	7	35 ILCS 110/9 from Ch. 120, par. 439.39
8	8	35 ILCS 115/3-10 from Ch. 120, par. 439.103-10
9	9	35 ILCS 115/9 from Ch. 120, par. 439.109
10	10	35 ILCS 120/2-10
11	11	35 ILCS 120/3 from Ch. 120, par. 442
12	12	Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that the tax on school supplies under those Acts is imposed at the rate of 1.25%. Makes changes concerning the distribution of the proceeds from the taxes on those items. Effective immediately.
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17	17	HB4965 LRB103 37512 HLH 67635 b
18	18	1 AN ACT concerning revenue.
19	19	2 Be it enacted by the People of the State of Illinois,
20	20	3 represented in the General Assembly:
21	21	4 Section 5. The Use Tax Act is amended by changing Sections
22	22	5 3-10 and 9 as follows:
23	23	6 (35 ILCS 105/3-10)
24	24	7 Sec. 3-10. Rate of tax. Unless otherwise provided in this
25	25	8 Section, the tax imposed by this Act is at the rate of 6.25% of
26	26	9 either the selling price or the fair market value, if any, of
27	27	10 the tangible personal property. In all cases where property
28	28	11 functionally used or consumed is the same as the property that
29	29	12 was purchased at retail, then the tax is imposed on the selling
30	30	13 price of the property. In all cases where property
31	31	14 functionally used or consumed is a by-product or waste product
32	32	15 that has been refined, manufactured, or produced from property
33	33	16 purchased at retail, then the tax is imposed on the lower of
34	34	17 the fair market value, if any, of the specific property so used
35	35	18 in this State or on the selling price of the property purchased
36	36	19 at retail. For purposes of this Section "fair market value"
37	37	20 means the price at which property would change hands between a
38	38	21 willing buyer and a willing seller, neither being under any
39	39	22 compulsion to buy or sell and both having reasonable knowledge
40	40	23 of the relevant facts. The fair market value shall be
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44	44	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4965 Introduced 2/7/2024, by Rep. Jennifer Sanalitro SYNOPSIS AS INTRODUCED:
45	45	35 ILCS 105/3-1035 ILCS 105/9 from Ch. 120, par. 439.935 ILCS 110/3-10 from Ch. 120, par. 439.33-1035 ILCS 110/9 from Ch. 120, par. 439.3935 ILCS 115/3-10 from Ch. 120, par. 439.103-1035 ILCS 115/9 from Ch. 120, par. 439.10935 ILCS 120/2-1035 ILCS 120/3 from Ch. 120, par. 442 35 ILCS 105/3-10 35 ILCS 105/9 from Ch. 120, par. 439.9 35 ILCS 110/3-10 from Ch. 120, par. 439.33-10 35 ILCS 110/9 from Ch. 120, par. 439.39 35 ILCS 115/3-10 from Ch. 120, par. 439.103-10 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/2-10 35 ILCS 120/3 from Ch. 120, par. 442
46	46	35 ILCS 105/3-10
47	47	35 ILCS 105/9 from Ch. 120, par. 439.9
48	48	35 ILCS 110/3-10 from Ch. 120, par. 439.33-10
49	49	35 ILCS 110/9 from Ch. 120, par. 439.39
50	50	35 ILCS 115/3-10 from Ch. 120, par. 439.103-10
51	51	35 ILCS 115/9 from Ch. 120, par. 439.109
52	52	35 ILCS 120/2-10
53	53	35 ILCS 120/3 from Ch. 120, par. 442
54	54	Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that the tax on school supplies under those Acts is imposed at the rate of 1.25%. Makes changes concerning the distribution of the proceeds from the taxes on those items. Effective immediately.
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57	57	A BILL FOR
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63	63	35 ILCS 105/3-10
64	64	35 ILCS 105/9 from Ch. 120, par. 439.9
65	65	35 ILCS 110/3-10 from Ch. 120, par. 439.33-10
66	66	35 ILCS 110/9 from Ch. 120, par. 439.39
67	67	35 ILCS 115/3-10 from Ch. 120, par. 439.103-10
68	68	35 ILCS 115/9 from Ch. 120, par. 439.109
69	69	35 ILCS 120/2-10
70	70	35 ILCS 120/3 from Ch. 120, par. 442
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89	89	1 established by Illinois sales by the taxpayer of the same
90	90	2 property as that functionally used or consumed, or if there
91	91	3 are no such sales by the taxpayer, then comparable sales or
92	92	4 purchases of property of like kind and character in Illinois.
93	93	5 Beginning on January 1, 2025, with respect to school
94	94	6 supplies, the tax is imposed at the rate of 1.25% of the
95	95	7 selling price of the school supplies. This reduction is exempt
96	96	8 from the provisions of Section 3-90.
97	97	9 As used in this Section:
98	98	10 "School supplies" means items that may be used by a
99	99	11 student in a course of study, including, but not limited to:
100	100	12 binders; book bags; calculators; cellophane tape; blackboard
101	101	13 chalk; compasses; composition books; crayons; erasers;
102	102	14 expandable, pocket, plastic, and manila folders; glue, paste,
103	103	15 and paste sticks; highlighters; index cards; index card boxes;
104	104	16 legal pads; lunch boxes; markers; notebooks; paper, including
105	105	17 loose leaf ruled notebook paper, copy paper, graph paper,
106	106	18 tracing paper, manila paper, colored paper, poster board, and
107	107	19 construction paper; pencils; pencil leads; pens; ink and ink
108	108	20 refills for pens; pencil boxes and other school supply boxes;
109	109	21 pencil sharpeners; protractors; rulers; scissors; and writing
110	110	22 tablets.
111	111	23 "School supplies" does not include school art supplies,
112	112	24 except to the extent that those supplies are specifically
113	113	25 included in this definition; school instructional materials;
114	114	26 cameras; film and memory cards; video cameras, tapes, and
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125	125	1 videotapes; computers; cell phones; Personal Digital
126	126	2 Assistants (PDAs); handheld electronic schedulers; and school
127	127	3 computer supplies.
128	128	4 Beginning on July 1, 2000 and through December 31, 2000,
129	129	5 with respect to motor fuel, as defined in Section 1.1 of the
130	130	6 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
131	131	7 the Use Tax Act, the tax is imposed at the rate of 1.25%.
132	132	8 Beginning on August 6, 2010 through August 15, 2010, and
133	133	9 beginning again on August 5, 2022 through August 14, 2022,
134	134	10 with respect to sales tax holiday items as defined in Section
135	135	11 3-6 of this Act, the tax is imposed at the rate of 1.25%.
136	136	12 With respect to gasohol, the tax imposed by this Act
137	137	13 applies to (i) 70% of the proceeds of sales made on or after
138	138	14 January 1, 1990, and before July 1, 2003, (ii) 80% of the
139	139	15 proceeds of sales made on or after July 1, 2003 and on or
140	140	16 before July 1, 2017, (iii) 100% of the proceeds of sales made
141	141	17 after July 1, 2017 and prior to January 1, 2024, (iv) 90% of
142	142	18 the proceeds of sales made on or after January 1, 2024 and on
143	143	19 or before December 31, 2028, and (v) 100% of the proceeds of
144	144	20 sales made after December 31, 2028. If, at any time, however,
145	145	21 the tax under this Act on sales of gasohol is imposed at the
146	146	22 rate of 1.25%, then the tax imposed by this Act applies to 100%
147	147	23 of the proceeds of sales of gasohol made during that time.
148	148	24 With respect to mid-range ethanol blends, the tax imposed
149	149	25 by this Act applies to (i) 80% of the proceeds of sales made on
150	150	26 or after January 1, 2024 and on or before December 31, 2028 and
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161	161	1 (ii) 100% of the proceeds of sales made thereafter. If, at any
162	162	2 time, however, the tax under this Act on sales of mid-range
163	163	3 ethanol blends is imposed at the rate of 1.25%, then the tax
164	164	4 imposed by this Act applies to 100% of the proceeds of sales of
165	165	5 mid-range ethanol blends made during that time.
166	166	6 With respect to majority blended ethanol fuel, the tax
167	167	7 imposed by this Act does not apply to the proceeds of sales
168	168	8 made on or after July 1, 2003 and on or before December 31,
169	169	9 2028 but applies to 100% of the proceeds of sales made
170	170	10 thereafter.
171	171	11 With respect to biodiesel blends with no less than 1% and
172	172	12 no more than 10% biodiesel, the tax imposed by this Act applies
173	173	13 to (i) 80% of the proceeds of sales made on or after July 1,
174	174	14 2003 and on or before December 31, 2018 and (ii) 100% of the
175	175	15 proceeds of sales made after December 31, 2018 and before
176	176	16 January 1, 2024. On and after January 1, 2024 and on or before
177	177	17 December 31, 2030, the taxation of biodiesel, renewable
178	178	18 diesel, and biodiesel blends shall be as provided in Section
179	179	19 3-5.1. If, at any time, however, the tax under this Act on
180	180	20 sales of biodiesel blends with no less than 1% and no more than
181	181	21 10% biodiesel is imposed at the rate of 1.25%, then the tax
182	182	22 imposed by this Act applies to 100% of the proceeds of sales of
183	183	23 biodiesel blends with no less than 1% and no more than 10%
184	184	24 biodiesel made during that time.
185	185	25 With respect to biodiesel and biodiesel blends with more
186	186	26 than 10% but no more than 99% biodiesel, the tax imposed by
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197	197	1 this Act does not apply to the proceeds of sales made on or
198	198	2 after July 1, 2003 and on or before December 31, 2023. On and
199	199	3 after January 1, 2024 and on or before December 31, 2030, the
200	200	4 taxation of biodiesel, renewable diesel, and biodiesel blends
201	201	5 shall be as provided in Section 3-5.1.
202	202	6 Until July 1, 2022 and beginning again on July 1, 2023,
203	203	7 with respect to food for human consumption that is to be
204	204	8 consumed off the premises where it is sold (other than
205	205	9 alcoholic beverages, food consisting of or infused with adult
206	206	10 use cannabis, soft drinks, and food that has been prepared for
207	207	11 immediate consumption), the tax is imposed at the rate of 1%.
208	208	12 Beginning on July 1, 2022 and until July 1, 2023, with respect
209	209	13 to food for human consumption that is to be consumed off the
210	210	14 premises where it is sold (other than alcoholic beverages,
211	211	15 food consisting of or infused with adult use cannabis, soft
212	212	16 drinks, and food that has been prepared for immediate
213	213	17 consumption), the tax is imposed at the rate of 0%.
214	214	18 With respect to prescription and nonprescription
215	215	19 medicines, drugs, medical appliances, products classified as
216	216	20 Class III medical devices by the United States Food and Drug
217	217	21 Administration that are used for cancer treatment pursuant to
218	218	22 a prescription, as well as any accessories and components
219	219	23 related to those devices, modifications to a motor vehicle for
220	220	24 the purpose of rendering it usable by a person with a
221	221	25 disability, and insulin, blood sugar testing materials,
222	222	26 syringes, and needles used by human diabetics, the tax is
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233	233	1 imposed at the rate of 1%. For the purposes of this Section,
234	234	2 until September 1, 2009: the term "soft drinks" means any
235	235	3 complete, finished, ready-to-use, non-alcoholic drink, whether
236	236	4 carbonated or not, including, but not limited to, soda water,
237	237	5 cola, fruit juice, vegetable juice, carbonated water, and all
238	238	6 other preparations commonly known as soft drinks of whatever
239	239	7 kind or description that are contained in any closed or sealed
240	240	8 bottle, can, carton, or container, regardless of size; but
241	241	9 "soft drinks" does not include coffee, tea, non-carbonated
242	242	10 water, infant formula, milk or milk products as defined in the
243	243	11 Grade A Pasteurized Milk and Milk Products Act, or drinks
244	244	12 containing 50% or more natural fruit or vegetable juice.
245	245	13 Notwithstanding any other provisions of this Act,
246	246	14 beginning September 1, 2009, "soft drinks" means non-alcoholic
247	247	15 beverages that contain natural or artificial sweeteners. "Soft
248	248	16 drinks" does not include beverages that contain milk or milk
249	249	17 products, soy, rice or similar milk substitutes, or greater
250	250	18 than 50% of vegetable or fruit juice by volume.
251	251	19 Until August 1, 2009, and notwithstanding any other
252	252	20 provisions of this Act, "food for human consumption that is to
253	253	21 be consumed off the premises where it is sold" includes all
254	254	22 food sold through a vending machine, except soft drinks and
255	255	23 food products that are dispensed hot from a vending machine,
256	256	24 regardless of the location of the vending machine. Beginning
257	257	25 August 1, 2009, and notwithstanding any other provisions of
258	258	26 this Act, "food for human consumption that is to be consumed
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269	269	1 off the premises where it is sold" includes all food sold
270	270	2 through a vending machine, except soft drinks, candy, and food
271	271	3 products that are dispensed hot from a vending machine,
272	272	4 regardless of the location of the vending machine.
273	273	5 Notwithstanding any other provisions of this Act,
274	274	6 beginning September 1, 2009, "food for human consumption that
275	275	7 is to be consumed off the premises where it is sold" does not
276	276	8 include candy. For purposes of this Section, "candy" means a
277	277	9 preparation of sugar, honey, or other natural or artificial
278	278	10 sweeteners in combination with chocolate, fruits, nuts or
279	279	11 other ingredients or flavorings in the form of bars, drops, or
280	280	12 pieces. "Candy" does not include any preparation that contains
281	281	13 flour or requires refrigeration.
282	282	14 Notwithstanding any other provisions of this Act,
283	283	15 beginning September 1, 2009, "nonprescription medicines and
284	284	16 drugs" does not include grooming and hygiene products. For
285	285	17 purposes of this Section, "grooming and hygiene products"
286	286	18 includes, but is not limited to, soaps and cleaning solutions,
287	287	19 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
288	288	20 lotions and screens, unless those products are available by
289	289	21 prescription only, regardless of whether the products meet the
290	290	22 definition of "over-the-counter-drugs". For the purposes of
291	291	23 this paragraph, "over-the-counter-drug" means a drug for human
292	292	24 use that contains a label that identifies the product as a drug
293	293	25 as required by 21 CFR 201.66. The "over-the-counter-drug"
294	294	26 label includes:
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305	305	1 (A) a "Drug Facts" panel; or
306	306	2 (B) a statement of the "active ingredient(s)" with a
307	307	3 list of those ingredients contained in the compound,
308	308	4 substance or preparation.
309	309	5 Beginning on January 1, 2014 (the effective date of Public
310	310	6 Act 98-122), "prescription and nonprescription medicines and
311	311	7 drugs" includes medical cannabis purchased from a registered
312	312	8 dispensing organization under the Compassionate Use of Medical
313	313	9 Cannabis Program Act.
314	314	10 As used in this Section, "adult use cannabis" means
315	315	11 cannabis subject to tax under the Cannabis Cultivation
316	316	12 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
317	317	13 and does not include cannabis subject to tax under the
318	318	14 Compassionate Use of Medical Cannabis Program Act.
319	319	15 If the property that is purchased at retail from a
320	320	16 retailer is acquired outside Illinois and used outside
321	321	17 Illinois before being brought to Illinois for use here and is
322	322	18 taxable under this Act, the "selling price" on which the tax is
323	323	19 computed shall be reduced by an amount that represents a
324	324	20 reasonable allowance for depreciation for the period of prior
325	325	21 out-of-state use.
326	326	22 (Source: P.A. 102-4, eff. 4-27-21; 102-700, Article 20,
327	327	23 Section 20-5, eff. 4-19-22; 102-700, Article 60, Section
328	328	24 60-15, eff. 4-19-22; 102-700, Article 65, Section 65-5, eff.
329	329	25 4-19-22; 103-9, eff. 6-7-23; 103-154 eff. 6-30-23.)
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340	340	1 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
341	341	2 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
342	342	3 and trailers that are required to be registered with an agency
343	343	4 of this State, each retailer required or authorized to collect
344	344	5 the tax imposed by this Act shall pay to the Department the
345	345	6 amount of such tax (except as otherwise provided) at the time
346	346	7 when he is required to file his return for the period during
347	347	8 which such tax was collected, less a discount of 2.1% prior to
348	348	9 January 1, 1990, and 1.75% on and after January 1, 1990, or $5
349	349	10 per calendar year, whichever is greater, which is allowed to
350	350	11 reimburse the retailer for expenses incurred in collecting the
351	351	12 tax, keeping records, preparing and filing returns, remitting
352	352	13 the tax and supplying data to the Department on request. When
353	353	14 determining the discount allowed under this Section, retailers
354	354	15 shall include the amount of tax that would have been due at the
355	355	16 6.25% rate but for the 1.25% rate imposed on sales tax holiday
356	356	17 items under Public Act 102-700. The discount under this
357	357	18 Section is not allowed for the 1.25% portion of taxes paid on
358	358	19 aviation fuel that is subject to the revenue use requirements
359	359	20 of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. When determining
360	360	21 the discount allowed under this Section, retailers shall
361	361	22 include the amount of tax that would have been due at the 1%
362	362	23 rate but for the 0% rate imposed under Public Act 102-700. In
363	363	24 the case of retailers who report and pay the tax on a
364	364	25 transaction by transaction basis, as provided in this Section,
365	365	26 such discount shall be taken with each such tax remittance
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376	376	1 instead of when such retailer files his periodic return. The
377	377	2 discount allowed under this Section is allowed only for
378	378	3 returns that are filed in the manner required by this Act. The
379	379	4 Department may disallow the discount for retailers whose
380	380	5 certificate of registration is revoked at the time the return
381	381	6 is filed, but only if the Department's decision to revoke the
382	382	7 certificate of registration has become final. A retailer need
383	383	8 not remit that part of any tax collected by him to the extent
384	384	9 that he is required to remit and does remit the tax imposed by
385	385	10 the Retailers' Occupation Tax Act, with respect to the sale of
386	386	11 the same property.
387	387	12 Where such tangible personal property is sold under a
388	388	13 conditional sales contract, or under any other form of sale
389	389	14 wherein the payment of the principal sum, or a part thereof, is
390	390	15 extended beyond the close of the period for which the return is
391	391	16 filed, the retailer, in collecting the tax (except as to motor
392	392	17 vehicles, watercraft, aircraft, and trailers that are required
393	393	18 to be registered with an agency of this State), may collect for
394	394	19 each tax return period, only the tax applicable to that part of
395	395	20 the selling price actually received during such tax return
396	396	21 period.
397	397	22 Except as provided in this Section, on or before the
398	398	23 twentieth day of each calendar month, such retailer shall file
399	399	24 a return for the preceding calendar month. Such return shall
400	400	25 be filed on forms prescribed by the Department and shall
401	401	26 furnish such information as the Department may reasonably
402	402
403	403
404	404
405	405
406	406
407	407	HB4965 - 10 - LRB103 37512 HLH 67635 b
408	408
409	409
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411	411	HB4965 - 11 - LRB103 37512 HLH 67635 b
412	412	1 require. The return shall include the gross receipts on food
413	413	2 for human consumption that is to be consumed off the premises
414	414	3 where it is sold (other than alcoholic beverages, food
415	415	4 consisting of or infused with adult use cannabis, soft drinks,
416	416	5 and food that has been prepared for immediate consumption)
417	417	6 which were received during the preceding calendar month,
418	418	7 quarter, or year, as appropriate, and upon which tax would
419	419	8 have been due but for the 0% rate imposed under Public Act
420	420	9 102-700. The return shall also include the amount of tax that
421	421	10 would have been due on food for human consumption that is to be
422	422	11 consumed off the premises where it is sold (other than
423	423	12 alcoholic beverages, food consisting of or infused with adult
424	424	13 use cannabis, soft drinks, and food that has been prepared for
425	425	14 immediate consumption) but for the 0% rate imposed under
426	426	15 Public Act 102-700.
427	427	16 On and after January 1, 2018, except for returns required
428	428	17 to be filed prior to January 1, 2023 for motor vehicles,
429	429	18 watercraft, aircraft, and trailers that are required to be
430	430	19 registered with an agency of this State, with respect to
431	431	20 retailers whose annual gross receipts average $20,000 or more,
432	432	21 all returns required to be filed pursuant to this Act shall be
433	433	22 filed electronically. On and after January 1, 2023, with
434	434	23 respect to retailers whose annual gross receipts average
435	435	24 $20,000 or more, all returns required to be filed pursuant to
436	436	25 this Act, including, but not limited to, returns for motor
437	437	26 vehicles, watercraft, aircraft, and trailers that are required
438	438
439	439
440	440
441	441
442	442
443	443	HB4965 - 11 - LRB103 37512 HLH 67635 b
444	444
445	445
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447	447	HB4965 - 12 - LRB103 37512 HLH 67635 b
448	448	1 to be registered with an agency of this State, shall be filed
449	449	2 electronically. Retailers who demonstrate that they do not
450	450	3 have access to the Internet or demonstrate hardship in filing
451	451	4 electronically may petition the Department to waive the
452	452	5 electronic filing requirement.
453	453	6 The Department may require returns to be filed on a
454	454	7 quarterly basis. If so required, a return for each calendar
455	455	8 quarter shall be filed on or before the twentieth day of the
456	456	9 calendar month following the end of such calendar quarter. The
457	457	10 taxpayer shall also file a return with the Department for each
458	458	11 of the first two months of each calendar quarter, on or before
459	459	12 the twentieth day of the following calendar month, stating:
460	460	13 1. The name of the seller;
461	461	14 2. The address of the principal place of business from
462	462	15 which he engages in the business of selling tangible
463	463	16 personal property at retail in this State;
464	464	17 3. The total amount of taxable receipts received by
465	465	18 him during the preceding calendar month from sales of
466	466	19 tangible personal property by him during such preceding
467	467	20 calendar month, including receipts from charge and time
468	468	21 sales, but less all deductions allowed by law;
469	469	22 4. The amount of credit provided in Section 2d of this
470	470	23 Act;
471	471	24 5. The amount of tax due;
472	472	25 5-5. The signature of the taxpayer; and
473	473	26 6. Such other reasonable information as the Department
474	474
475	475
476	476
477	477
478	478
479	479	HB4965 - 12 - LRB103 37512 HLH 67635 b
480	480
481	481
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483	483	HB4965 - 13 - LRB103 37512 HLH 67635 b
484	484	1 may require.
485	485	2 Each retailer required or authorized to collect the tax
486	486	3 imposed by this Act on aviation fuel sold at retail in this
487	487	4 State during the preceding calendar month shall, instead of
488	488	5 reporting and paying tax on aviation fuel as otherwise
489	489	6 required by this Section, report and pay such tax on a separate
490	490	7 aviation fuel tax return. The requirements related to the
491	491	8 return shall be as otherwise provided in this Section.
492	492	9 Notwithstanding any other provisions of this Act to the
493	493	10 contrary, retailers collecting tax on aviation fuel shall file
494	494	11 all aviation fuel tax returns and shall make all aviation fuel
495	495	12 tax payments by electronic means in the manner and form
496	496	13 required by the Department. For purposes of this Section,
497	497	14 "aviation fuel" means jet fuel and aviation gasoline.
498	498	15 If a taxpayer fails to sign a return within 30 days after
499	499	16 the proper notice and demand for signature by the Department,
500	500	17 the return shall be considered valid and any amount shown to be
501	501	18 due on the return shall be deemed assessed.
502	502	19 Notwithstanding any other provision of this Act to the
503	503	20 contrary, retailers subject to tax on cannabis shall file all
504	504	21 cannabis tax returns and shall make all cannabis tax payments
505	505	22 by electronic means in the manner and form required by the
506	506	23 Department.
507	507	24 Beginning October 1, 1993, a taxpayer who has an average
508	508	25 monthly tax liability of $150,000 or more shall make all
509	509	26 payments required by rules of the Department by electronic
510	510
511	511
512	512
513	513
514	514
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516	516
517	517
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519	519	HB4965 - 14 - LRB103 37512 HLH 67635 b
520	520	1 funds transfer. Beginning October 1, 1994, a taxpayer who has
521	521	2 an average monthly tax liability of $100,000 or more shall
522	522	3 make all payments required by rules of the Department by
523	523	4 electronic funds transfer. Beginning October 1, 1995, a
524	524	5 taxpayer who has an average monthly tax liability of $50,000
525	525	6 or more shall make all payments required by rules of the
526	526	7 Department by electronic funds transfer. Beginning October 1,
527	527	8 2000, a taxpayer who has an annual tax liability of $200,000 or
528	528	9 more shall make all payments required by rules of the
529	529	10 Department by electronic funds transfer. The term "annual tax
530	530	11 liability" shall be the sum of the taxpayer's liabilities
531	531	12 under this Act, and under all other State and local occupation
532	532	13 and use tax laws administered by the Department, for the
533	533	14 immediately preceding calendar year. The term "average monthly
534	534	15 tax liability" means the sum of the taxpayer's liabilities
535	535	16 under this Act, and under all other State and local occupation
536	536	17 and use tax laws administered by the Department, for the
537	537	18 immediately preceding calendar year divided by 12. Beginning
538	538	19 on October 1, 2002, a taxpayer who has a tax liability in the
539	539	20 amount set forth in subsection (b) of Section 2505-210 of the
540	540	21 Department of Revenue Law shall make all payments required by
541	541	22 rules of the Department by electronic funds transfer.
542	542	23 Before August 1 of each year beginning in 1993, the
543	543	24 Department shall notify all taxpayers required to make
544	544	25 payments by electronic funds transfer. All taxpayers required
545	545	26 to make payments by electronic funds transfer shall make those
546	546
547	547
548	548
549	549
550	550
551	551	HB4965 - 14 - LRB103 37512 HLH 67635 b
552	552
553	553
554	554	HB4965- 15 -LRB103 37512 HLH 67635 b HB4965 - 15 - LRB103 37512 HLH 67635 b
555	555	HB4965 - 15 - LRB103 37512 HLH 67635 b
556	556	1 payments for a minimum of one year beginning on October 1.
557	557	2 Any taxpayer not required to make payments by electronic
558	558	3 funds transfer may make payments by electronic funds transfer
559	559	4 with the permission of the Department.
560	560	5 All taxpayers required to make payment by electronic funds
561	561	6 transfer and any taxpayers authorized to voluntarily make
562	562	7 payments by electronic funds transfer shall make those
563	563	8 payments in the manner authorized by the Department.
564	564	9 The Department shall adopt such rules as are necessary to
565	565	10 effectuate a program of electronic funds transfer and the
566	566	11 requirements of this Section.
567	567	12 Before October 1, 2000, if the taxpayer's average monthly
568	568	13 tax liability to the Department under this Act, the Retailers'
569	569	14 Occupation Tax Act, the Service Occupation Tax Act, the
570	570	15 Service Use Tax Act was $10,000 or more during the preceding 4
571	571	16 complete calendar quarters, he shall file a return with the
572	572	17 Department each month by the 20th day of the month next
573	573	18 following the month during which such tax liability is
574	574	19 incurred and shall make payments to the Department on or
575	575	20 before the 7th, 15th, 22nd and last day of the month during
576	576	21 which such liability is incurred. On and after October 1,
577	577	22 2000, if the taxpayer's average monthly tax liability to the
578	578	23 Department under this Act, the Retailers' Occupation Tax Act,
579	579	24 the Service Occupation Tax Act, and the Service Use Tax Act was
580	580	25 $20,000 or more during the preceding 4 complete calendar
581	581	26 quarters, he shall file a return with the Department each
582	582
583	583
584	584
585	585
586	586
587	587	HB4965 - 15 - LRB103 37512 HLH 67635 b
588	588
589	589
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591	591	HB4965 - 16 - LRB103 37512 HLH 67635 b
592	592	1 month by the 20th day of the month next following the month
593	593	2 during which such tax liability is incurred and shall make
594	594	3 payment to the Department on or before the 7th, 15th, 22nd and
595	595	4 last day of the month during which such liability is incurred.
596	596	5 If the month during which such tax liability is incurred began
597	597	6 prior to January 1, 1985, each payment shall be in an amount
598	598	7 equal to 1/4 of the taxpayer's actual liability for the month
599	599	8 or an amount set by the Department not to exceed 1/4 of the
600	600	9 average monthly liability of the taxpayer to the Department
601	601	10 for the preceding 4 complete calendar quarters (excluding the
602	602	11 month of highest liability and the month of lowest liability
603	603	12 in such 4 quarter period). If the month during which such tax
604	604	13 liability is incurred begins on or after January 1, 1985, and
605	605	14 prior to January 1, 1987, each payment shall be in an amount
606	606	15 equal to 22.5% of the taxpayer's actual liability for the
607	607	16 month or 27.5% of the taxpayer's liability for the same
608	608	17 calendar month of the preceding year. If the month during
609	609	18 which such tax liability is incurred begins on or after
610	610	19 January 1, 1987, and prior to January 1, 1988, each payment
611	611	20 shall be in an amount equal to 22.5% of the taxpayer's actual
612	612	21 liability for the month or 26.25% of the taxpayer's liability
613	613	22 for the same calendar month of the preceding year. If the month
614	614	23 during which such tax liability is incurred begins on or after
615	615	24 January 1, 1988, and prior to January 1, 1989, or begins on or
616	616	25 after January 1, 1996, each payment shall be in an amount equal
617	617	26 to 22.5% of the taxpayer's actual liability for the month or
618	618
619	619
620	620
621	621
622	622
623	623	HB4965 - 16 - LRB103 37512 HLH 67635 b
624	624
625	625
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627	627	HB4965 - 17 - LRB103 37512 HLH 67635 b
628	628	1 25% of the taxpayer's liability for the same calendar month of
629	629	2 the preceding year. If the month during which such tax
630	630	3 liability is incurred begins on or after January 1, 1989, and
631	631	4 prior to January 1, 1996, each payment shall be in an amount
632	632	5 equal to 22.5% of the taxpayer's actual liability for the
633	633	6 month or 25% of the taxpayer's liability for the same calendar
634	634	7 month of the preceding year or 100% of the taxpayer's actual
635	635	8 liability for the quarter monthly reporting period. The amount
636	636	9 of such quarter monthly payments shall be credited against the
637	637	10 final tax liability of the taxpayer's return for that month.
638	638	11 Before October 1, 2000, once applicable, the requirement of
639	639	12 the making of quarter monthly payments to the Department shall
640	640	13 continue until such taxpayer's average monthly liability to
641	641	14 the Department during the preceding 4 complete calendar
642	642	15 quarters (excluding the month of highest liability and the
643	643	16 month of lowest liability) is less than $9,000, or until such
644	644	17 taxpayer's average monthly liability to the Department as
645	645	18 computed for each calendar quarter of the 4 preceding complete
646	646	19 calendar quarter period is less than $10,000. However, if a
647	647	20 taxpayer can show the Department that a substantial change in
648	648	21 the taxpayer's business has occurred which causes the taxpayer
649	649	22 to anticipate that his average monthly tax liability for the
650	650	23 reasonably foreseeable future will fall below the $10,000
651	651	24 threshold stated above, then such taxpayer may petition the
652	652	25 Department for change in such taxpayer's reporting status. On
653	653	26 and after October 1, 2000, once applicable, the requirement of
654	654
655	655
656	656
657	657
658	658
659	659	HB4965 - 17 - LRB103 37512 HLH 67635 b
660	660
661	661
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663	663	HB4965 - 18 - LRB103 37512 HLH 67635 b
664	664	1 the making of quarter monthly payments to the Department shall
665	665	2 continue until such taxpayer's average monthly liability to
666	666	3 the Department during the preceding 4 complete calendar
667	667	4 quarters (excluding the month of highest liability and the
668	668	5 month of lowest liability) is less than $19,000 or until such
669	669	6 taxpayer's average monthly liability to the Department as
670	670	7 computed for each calendar quarter of the 4 preceding complete
671	671	8 calendar quarter period is less than $20,000. However, if a
672	672	9 taxpayer can show the Department that a substantial change in
673	673	10 the taxpayer's business has occurred which causes the taxpayer
674	674	11 to anticipate that his average monthly tax liability for the
675	675	12 reasonably foreseeable future will fall below the $20,000
676	676	13 threshold stated above, then such taxpayer may petition the
677	677	14 Department for a change in such taxpayer's reporting status.
678	678	15 The Department shall change such taxpayer's reporting status
679	679	16 unless it finds that such change is seasonal in nature and not
680	680	17 likely to be long term. Quarter monthly payment status shall
681	681	18 be determined under this paragraph as if the rate reduction to
682	682	19 1.25% in Public Act 102-700 on sales tax holiday items had not
683	683	20 occurred. For quarter monthly payments due on or after July 1,
684	684	21 2023 and through June 30, 2024, "25% of the taxpayer's
685	685	22 liability for the same calendar month of the preceding year"
686	686	23 shall be determined as if the rate reduction to 1.25% in Public
687	687	24 Act 102-700 on sales tax holiday items had not occurred.
688	688	25 Quarter monthly payment status shall be determined under this
689	689	26 paragraph as if the rate reduction to 0% in Public Act 102-700
690	690
691	691
692	692
693	693
694	694
695	695	HB4965 - 18 - LRB103 37512 HLH 67635 b
696	696
697	697
698	698	HB4965- 19 -LRB103 37512 HLH 67635 b HB4965 - 19 - LRB103 37512 HLH 67635 b
699	699	HB4965 - 19 - LRB103 37512 HLH 67635 b
700	700	1 on food for human consumption that is to be consumed off the
701	701	2 premises where it is sold (other than alcoholic beverages,
702	702	3 food consisting of or infused with adult use cannabis, soft
703	703	4 drinks, and food that has been prepared for immediate
704	704	5 consumption) had not occurred. For quarter monthly payments
705	705	6 due under this paragraph on or after July 1, 2023 and through
706	706	7 June 30, 2024, "25% of the taxpayer's liability for the same
707	707	8 calendar month of the preceding year" shall be determined as
708	708	9 if the rate reduction to 0% in Public Act 102-700 had not
709	709	10 occurred. If any such quarter monthly payment is not paid at
710	710	11 the time or in the amount required by this Section, then the
711	711	12 taxpayer shall be liable for penalties and interest on the
712	712	13 difference between the minimum amount due and the amount of
713	713	14 such quarter monthly payment actually and timely paid, except
714	714	15 insofar as the taxpayer has previously made payments for that
715	715	16 month to the Department in excess of the minimum payments
716	716	17 previously due as provided in this Section. The Department
717	717	18 shall make reasonable rules and regulations to govern the
718	718	19 quarter monthly payment amount and quarter monthly payment
719	719	20 dates for taxpayers who file on other than a calendar monthly
720	720	21 basis.
721	721	22 If any such payment provided for in this Section exceeds
722	722	23 the taxpayer's liabilities under this Act, the Retailers'
723	723	24 Occupation Tax Act, the Service Occupation Tax Act and the
724	724	25 Service Use Tax Act, as shown by an original monthly return,
725	725	26 the Department shall issue to the taxpayer a credit memorandum
726	726
727	727
728	728
729	729
730	730
731	731	HB4965 - 19 - LRB103 37512 HLH 67635 b
732	732
733	733
734	734	HB4965- 20 -LRB103 37512 HLH 67635 b HB4965 - 20 - LRB103 37512 HLH 67635 b
735	735	HB4965 - 20 - LRB103 37512 HLH 67635 b
736	736	1 no later than 30 days after the date of payment, which
737	737	2 memorandum may be submitted by the taxpayer to the Department
738	738	3 in payment of tax liability subsequently to be remitted by the
739	739	4 taxpayer to the Department or be assigned by the taxpayer to a
740	740	5 similar taxpayer under this Act, the Retailers' Occupation Tax
741	741	6 Act, the Service Occupation Tax Act or the Service Use Tax Act,
742	742	7 in accordance with reasonable rules and regulations to be
743	743	8 prescribed by the Department, except that if such excess
744	744	9 payment is shown on an original monthly return and is made
745	745	10 after December 31, 1986, no credit memorandum shall be issued,
746	746	11 unless requested by the taxpayer. If no such request is made,
747	747	12 the taxpayer may credit such excess payment against tax
748	748	13 liability subsequently to be remitted by the taxpayer to the
749	749	14 Department under this Act, the Retailers' Occupation Tax Act,
750	750	15 the Service Occupation Tax Act or the Service Use Tax Act, in
751	751	16 accordance with reasonable rules and regulations prescribed by
752	752	17 the Department. If the Department subsequently determines that
753	753	18 all or any part of the credit taken was not actually due to the
754	754	19 taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
755	755	20 be reduced by 2.1% or 1.75% of the difference between the
756	756	21 credit taken and that actually due, and the taxpayer shall be
757	757	22 liable for penalties and interest on such difference.
758	758	23 If the retailer is otherwise required to file a monthly
759	759	24 return and if the retailer's average monthly tax liability to
760	760	25 the Department does not exceed $200, the Department may
761	761	26 authorize his returns to be filed on a quarter annual basis,
762	762
763	763
764	764
765	765
766	766
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768	768
769	769
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771	771	HB4965 - 21 - LRB103 37512 HLH 67635 b
772	772	1 with the return for January, February, and March of a given
773	773	2 year being due by April 20 of such year; with the return for
774	774	3 April, May and June of a given year being due by July 20 of
775	775	4 such year; with the return for July, August and September of a
776	776	5 given year being due by October 20 of such year, and with the
777	777	6 return for October, November and December of a given year
778	778	7 being due by January 20 of the following year.
779	779	8 If the retailer is otherwise required to file a monthly or
780	780	9 quarterly return and if the retailer's average monthly tax
781	781	10 liability to the Department does not exceed $50, the
782	782	11 Department may authorize his returns to be filed on an annual
783	783	12 basis, with the return for a given year being due by January 20
784	784	13 of the following year.
785	785	14 Such quarter annual and annual returns, as to form and
786	786	15 substance, shall be subject to the same requirements as
787	787	16 monthly returns.
788	788	17 Notwithstanding any other provision in this Act concerning
789	789	18 the time within which a retailer may file his return, in the
790	790	19 case of any retailer who ceases to engage in a kind of business
791	791	20 which makes him responsible for filing returns under this Act,
792	792	21 such retailer shall file a final return under this Act with the
793	793	22 Department not more than one month after discontinuing such
794	794	23 business.
795	795	24 In addition, with respect to motor vehicles, watercraft,
796	796	25 aircraft, and trailers that are required to be registered with
797	797	26 an agency of this State, except as otherwise provided in this
798	798
799	799
800	800
801	801
802	802
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804	804
805	805
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807	807	HB4965 - 22 - LRB103 37512 HLH 67635 b
808	808	1 Section, every retailer selling this kind of tangible personal
809	809	2 property shall file, with the Department, upon a form to be
810	810	3 prescribed and supplied by the Department, a separate return
811	811	4 for each such item of tangible personal property which the
812	812	5 retailer sells, except that if, in the same transaction, (i) a
813	813	6 retailer of aircraft, watercraft, motor vehicles or trailers
814	814	7 transfers more than one aircraft, watercraft, motor vehicle or
815	815	8 trailer to another aircraft, watercraft, motor vehicle or
816	816	9 trailer retailer for the purpose of resale or (ii) a retailer
817	817	10 of aircraft, watercraft, motor vehicles, or trailers transfers
818	818	11 more than one aircraft, watercraft, motor vehicle, or trailer
819	819	12 to a purchaser for use as a qualifying rolling stock as
820	820	13 provided in Section 3-55 of this Act, then that seller may
821	821	14 report the transfer of all the aircraft, watercraft, motor
822	822	15 vehicles or trailers involved in that transaction to the
823	823	16 Department on the same uniform invoice-transaction reporting
824	824	17 return form. For purposes of this Section, "watercraft" means
825	825	18 a Class 2, Class 3, or Class 4 watercraft as defined in Section
826	826	19 3-2 of the Boat Registration and Safety Act, a personal
827	827	20 watercraft, or any boat equipped with an inboard motor.
828	828	21 In addition, with respect to motor vehicles, watercraft,
829	829	22 aircraft, and trailers that are required to be registered with
830	830	23 an agency of this State, every person who is engaged in the
831	831	24 business of leasing or renting such items and who, in
832	832	25 connection with such business, sells any such item to a
833	833	26 retailer for the purpose of resale is, notwithstanding any
834	834
835	835
836	836
837	837
838	838
839	839	HB4965 - 22 - LRB103 37512 HLH 67635 b
840	840
841	841
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843	843	HB4965 - 23 - LRB103 37512 HLH 67635 b
844	844	1 other provision of this Section to the contrary, authorized to
845	845	2 meet the return-filing requirement of this Act by reporting
846	846	3 the transfer of all the aircraft, watercraft, motor vehicles,
847	847	4 or trailers transferred for resale during a month to the
848	848	5 Department on the same uniform invoice-transaction reporting
849	849	6 return form on or before the 20th of the month following the
850	850	7 month in which the transfer takes place. Notwithstanding any
851	851	8 other provision of this Act to the contrary, all returns filed
852	852	9 under this paragraph must be filed by electronic means in the
853	853	10 manner and form as required by the Department.
854	854	11 The transaction reporting return in the case of motor
855	855	12 vehicles or trailers that are required to be registered with
856	856	13 an agency of this State, shall be the same document as the
857	857	14 Uniform Invoice referred to in Section 5-402 of the Illinois
858	858	15 Vehicle Code and must show the name and address of the seller;
859	859	16 the name and address of the purchaser; the amount of the
860	860	17 selling price including the amount allowed by the retailer for
861	861	18 traded-in property, if any; the amount allowed by the retailer
862	862	19 for the traded-in tangible personal property, if any, to the
863	863	20 extent to which Section 2 of this Act allows an exemption for
864	864	21 the value of traded-in property; the balance payable after
865	865	22 deducting such trade-in allowance from the total selling
866	866	23 price; the amount of tax due from the retailer with respect to
867	867	24 such transaction; the amount of tax collected from the
868	868	25 purchaser by the retailer on such transaction (or satisfactory
869	869	26 evidence that such tax is not due in that particular instance,
870	870
871	871
872	872
873	873
874	874
875	875	HB4965 - 23 - LRB103 37512 HLH 67635 b
876	876
877	877
878	878	HB4965- 24 -LRB103 37512 HLH 67635 b HB4965 - 24 - LRB103 37512 HLH 67635 b
879	879	HB4965 - 24 - LRB103 37512 HLH 67635 b
880	880	1 if that is claimed to be the fact); the place and date of the
881	881	2 sale; a sufficient identification of the property sold; such
882	882	3 other information as is required in Section 5-402 of the
883	883	4 Illinois Vehicle Code, and such other information as the
884	884	5 Department may reasonably require.
885	885	6 The transaction reporting return in the case of watercraft
886	886	7 and aircraft must show the name and address of the seller; the
887	887	8 name and address of the purchaser; the amount of the selling
888	888	9 price including the amount allowed by the retailer for
889	889	10 traded-in property, if any; the amount allowed by the retailer
890	890	11 for the traded-in tangible personal property, if any, to the
891	891	12 extent to which Section 2 of this Act allows an exemption for
892	892	13 the value of traded-in property; the balance payable after
893	893	14 deducting such trade-in allowance from the total selling
894	894	15 price; the amount of tax due from the retailer with respect to
895	895	16 such transaction; the amount of tax collected from the
896	896	17 purchaser by the retailer on such transaction (or satisfactory
897	897	18 evidence that such tax is not due in that particular instance,
898	898	19 if that is claimed to be the fact); the place and date of the
899	899	20 sale, a sufficient identification of the property sold, and
900	900	21 such other information as the Department may reasonably
901	901	22 require.
902	902	23 Such transaction reporting return shall be filed not later
903	903	24 than 20 days after the date of delivery of the item that is
904	904	25 being sold, but may be filed by the retailer at any time sooner
905	905	26 than that if he chooses to do so. The transaction reporting
906	906
907	907
908	908
909	909
910	910
911	911	HB4965 - 24 - LRB103 37512 HLH 67635 b
912	912
913	913
914	914	HB4965- 25 -LRB103 37512 HLH 67635 b HB4965 - 25 - LRB103 37512 HLH 67635 b
915	915	HB4965 - 25 - LRB103 37512 HLH 67635 b
916	916	1 return and tax remittance or proof of exemption from the tax
917	917	2 that is imposed by this Act may be transmitted to the
918	918	3 Department by way of the State agency with which, or State
919	919	4 officer with whom, the tangible personal property must be
920	920	5 titled or registered (if titling or registration is required)
921	921	6 if the Department and such agency or State officer determine
922	922	7 that this procedure will expedite the processing of
923	923	8 applications for title or registration.
924	924	9 With each such transaction reporting return, the retailer
925	925	10 shall remit the proper amount of tax due (or shall submit
926	926	11 satisfactory evidence that the sale is not taxable if that is
927	927	12 the case), to the Department or its agents, whereupon the
928	928	13 Department shall issue, in the purchaser's name, a tax receipt
929	929	14 (or a certificate of exemption if the Department is satisfied
930	930	15 that the particular sale is tax exempt) which such purchaser
931	931	16 may submit to the agency with which, or State officer with
932	932	17 whom, he must title or register the tangible personal property
933	933	18 that is involved (if titling or registration is required) in
934	934	19 support of such purchaser's application for an Illinois
935	935	20 certificate or other evidence of title or registration to such
936	936	21 tangible personal property.
937	937	22 No retailer's failure or refusal to remit tax under this
938	938	23 Act precludes a user, who has paid the proper tax to the
939	939	24 retailer, from obtaining his certificate of title or other
940	940	25 evidence of title or registration (if titling or registration
941	941	26 is required) upon satisfying the Department that such user has
942	942
943	943
944	944
945	945
946	946
947	947	HB4965 - 25 - LRB103 37512 HLH 67635 b
948	948
949	949
950	950	HB4965- 26 -LRB103 37512 HLH 67635 b HB4965 - 26 - LRB103 37512 HLH 67635 b
951	951	HB4965 - 26 - LRB103 37512 HLH 67635 b
952	952	1 paid the proper tax (if tax is due) to the retailer. The
953	953	2 Department shall adopt appropriate rules to carry out the
954	954	3 mandate of this paragraph.
955	955	4 If the user who would otherwise pay tax to the retailer
956	956	5 wants the transaction reporting return filed and the payment
957	957	6 of tax or proof of exemption made to the Department before the
958	958	7 retailer is willing to take these actions and such user has not
959	959	8 paid the tax to the retailer, such user may certify to the fact
960	960	9 of such delay by the retailer, and may (upon the Department
961	961	10 being satisfied of the truth of such certification) transmit
962	962	11 the information required by the transaction reporting return
963	963	12 and the remittance for tax or proof of exemption directly to
964	964	13 the Department and obtain his tax receipt or exemption
965	965	14 determination, in which event the transaction reporting return
966	966	15 and tax remittance (if a tax payment was required) shall be
967	967	16 credited by the Department to the proper retailer's account
968	968	17 with the Department, but without the 2.1% or 1.75% discount
969	969	18 provided for in this Section being allowed. When the user pays
970	970	19 the tax directly to the Department, he shall pay the tax in the
971	971	20 same amount and in the same form in which it would be remitted
972	972	21 if the tax had been remitted to the Department by the retailer.
973	973	22 Where a retailer collects the tax with respect to the
974	974	23 selling price of tangible personal property which he sells and
975	975	24 the purchaser thereafter returns such tangible personal
976	976	25 property and the retailer refunds the selling price thereof to
977	977	26 the purchaser, such retailer shall also refund, to the
978	978
979	979
980	980
981	981
982	982
983	983	HB4965 - 26 - LRB103 37512 HLH 67635 b
984	984
985	985
986	986	HB4965- 27 -LRB103 37512 HLH 67635 b HB4965 - 27 - LRB103 37512 HLH 67635 b
987	987	HB4965 - 27 - LRB103 37512 HLH 67635 b
988	988	1 purchaser, the tax so collected from the purchaser. When
989	989	2 filing his return for the period in which he refunds such tax
990	990	3 to the purchaser, the retailer may deduct the amount of the tax
991	991	4 so refunded by him to the purchaser from any other use tax
992	992	5 which such retailer may be required to pay or remit to the
993	993	6 Department, as shown by such return, if the amount of the tax
994	994	7 to be deducted was previously remitted to the Department by
995	995	8 such retailer. If the retailer has not previously remitted the
996	996	9 amount of such tax to the Department, he is entitled to no
997	997	10 deduction under this Act upon refunding such tax to the
998	998	11 purchaser.
999	999	12 Any retailer filing a return under this Section shall also
1000	1000	13 include (for the purpose of paying tax thereon) the total tax
1001	1001	14 covered by such return upon the selling price of tangible
1002	1002	15 personal property purchased by him at retail from a retailer,
1003	1003	16 but as to which the tax imposed by this Act was not collected
1004	1004	17 from the retailer filing such return, and such retailer shall
1005	1005	18 remit the amount of such tax to the Department when filing such
1006	1006	19 return.
1007	1007	20 If experience indicates such action to be practicable, the
1008	1008	21 Department may prescribe and furnish a combination or joint
1009	1009	22 return which will enable retailers, who are required to file
1010	1010	23 returns hereunder and also under the Retailers' Occupation Tax
1011	1011	24 Act, to furnish all the return information required by both
1012	1012	25 Acts on the one form.
1013	1013	26 Where the retailer has more than one business registered
1014	1014
1015	1015
1016	1016
1017	1017
1018	1018
1019	1019	HB4965 - 27 - LRB103 37512 HLH 67635 b
1020	1020
1021	1021
1022	1022	HB4965- 28 -LRB103 37512 HLH 67635 b HB4965 - 28 - LRB103 37512 HLH 67635 b
1023	1023	HB4965 - 28 - LRB103 37512 HLH 67635 b
1024	1024	1 with the Department under separate registration under this
1025	1025	2 Act, such retailer may not file each return that is due as a
1026	1026	3 single return covering all such registered businesses, but
1027	1027	4 shall file separate returns for each such registered business.
1028	1028	5 Beginning January 1, 1990, each month the Department shall
1029	1029	6 pay into the State and Local Sales Tax Reform Fund, a special
1030	1030	7 fund in the State Treasury which is hereby created, the net
1031	1031	8 revenue realized for the preceding month from the 1% tax
1032	1032	9 imposed under this Act.
1033	1033	10 Beginning January 1, 1990, each month the Department shall
1034	1034	11 pay into the County and Mass Transit District Fund 4% of the
1035	1035	12 net revenue realized for the preceding month from the 6.25%
1036	1036	13 general rate on the selling price of tangible personal
1037	1037	14 property which is purchased outside Illinois at retail from a
1038	1038	15 retailer and which is titled or registered by an agency of this
1039	1039	16 State's government.
1040	1040	17 Beginning January 1, 1990, each month the Department shall
1041	1041	18 pay into the State and Local Sales Tax Reform Fund, a special
1042	1042	19 fund in the State Treasury, 20% of the net revenue realized for
1043	1043	20 the preceding month from the 6.25% general rate on the selling
1044	1044	21 price of tangible personal property, other than (i) tangible
1045	1045	22 personal property which is purchased outside Illinois at
1046	1046	23 retail from a retailer and which is titled or registered by an
1047	1047	24 agency of this State's government and (ii) aviation fuel sold
1048	1048	25 on or after December 1, 2019. This exception for aviation fuel
1049	1049	26 only applies for so long as the revenue use requirements of 49
1050	1050
1051	1051
1052	1052
1053	1053
1054	1054
1055	1055	HB4965 - 28 - LRB103 37512 HLH 67635 b
1056	1056
1057	1057
1058	1058	HB4965- 29 -LRB103 37512 HLH 67635 b HB4965 - 29 - LRB103 37512 HLH 67635 b
1059	1059	HB4965 - 29 - LRB103 37512 HLH 67635 b
1060	1060	1 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
1061	1061	2 For aviation fuel sold on or after December 1, 2019, each
1062	1062	3 month the Department shall pay into the State Aviation Program
1063	1063	4 Fund 20% of the net revenue realized for the preceding month
1064	1064	5 from the 6.25% general rate on the selling price of aviation
1065	1065	6 fuel, less an amount estimated by the Department to be
1066	1066	7 required for refunds of the 20% portion of the tax on aviation
1067	1067	8 fuel under this Act, which amount shall be deposited into the
1068	1068	9 Aviation Fuel Sales Tax Refund Fund. The Department shall only
1069	1069	10 pay moneys into the State Aviation Program Fund and the
1070	1070	11 Aviation Fuels Sales Tax Refund Fund under this Act for so long
1071	1071	12 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
1072	1072	13 U.S.C. 47133 are binding on the State.
1073	1073	14 Beginning August 1, 2000, each month the Department shall
1074	1074	15 pay into the State and Local Sales Tax Reform Fund 100% of the
1075	1075	16 net revenue realized for the preceding month from the 1.25%
1076	1076	17 rate on the selling price of motor fuel and gasohol. If, in any
1077	1077	18 month, the tax on sales tax holiday items, as defined in
1078	1078	19 Section 3-6, is imposed at the rate of 1.25%, then the
1079	1079	20 Department shall pay 100% of the net revenue realized for that
1080	1080	21 month from the 1.25% rate on the selling price of sales tax
1081	1081	22 holiday items into the State and Local Sales Tax Reform Fund.
1082	1082	23 Beginning January 1, 2025, the Department shall pay 100%
1083	1083	24 of the net revenue realized from the 1.25% rate on the selling
1084	1084	25 price of school supplies into the State and Local Sales Tax
1085	1085	26 Reform Fund.
1086	1086
1087	1087
1088	1088
1089	1089
1090	1090
1091	1091	HB4965 - 29 - LRB103 37512 HLH 67635 b
1092	1092
1093	1093
1094	1094	HB4965- 30 -LRB103 37512 HLH 67635 b HB4965 - 30 - LRB103 37512 HLH 67635 b
1095	1095	HB4965 - 30 - LRB103 37512 HLH 67635 b
1096	1096	1 Beginning January 1, 1990, each month the Department shall
1097	1097	2 pay into the Local Government Tax Fund 16% of the net revenue
1098	1098	3 realized for the preceding month from the 6.25% general rate
1099	1099	4 on the selling price of tangible personal property which is
1100	1100	5 purchased outside Illinois at retail from a retailer and which
1101	1101	6 is titled or registered by an agency of this State's
1102	1102	7 government.
1103	1103	8 Beginning October 1, 2009, each month the Department shall
1104	1104	9 pay into the Capital Projects Fund an amount that is equal to
1105	1105	10 an amount estimated by the Department to represent 80% of the
1106	1106	11 net revenue realized for the preceding month from the sale of
1107	1107	12 candy, grooming and hygiene products, and soft drinks that had
1108	1108	13 been taxed at a rate of 1% prior to September 1, 2009 but that
1109	1109	14 are now taxed at 6.25%.
1110	1110	15 Beginning July 1, 2011, each month the Department shall
1111	1111	16 pay into the Clean Air Act Permit Fund 80% of the net revenue
1112	1112	17 realized for the preceding month from the 6.25% general rate
1113	1113	18 on the selling price of sorbents used in Illinois in the
1114	1114	19 process of sorbent injection as used to comply with the
1115	1115	20 Environmental Protection Act or the federal Clean Air Act, but
1116	1116	21 the total payment into the Clean Air Act Permit Fund under this
1117	1117	22 Act and the Retailers' Occupation Tax Act shall not exceed
1118	1118	23 $2,000,000 in any fiscal year.
1119	1119	24 Beginning July 1, 2013, each month the Department shall
1120	1120	25 pay into the Underground Storage Tank Fund from the proceeds
1121	1121	26 collected under this Act, the Service Use Tax Act, the Service
1122	1122
1123	1123
1124	1124
1125	1125
1126	1126
1127	1127	HB4965 - 30 - LRB103 37512 HLH 67635 b
1128	1128
1129	1129
1130	1130	HB4965- 31 -LRB103 37512 HLH 67635 b HB4965 - 31 - LRB103 37512 HLH 67635 b
1131	1131	HB4965 - 31 - LRB103 37512 HLH 67635 b
1132	1132	1 Occupation Tax Act, and the Retailers' Occupation Tax Act an
1133	1133	2 amount equal to the average monthly deficit in the Underground
1134	1134	3 Storage Tank Fund during the prior year, as certified annually
1135	1135	4 by the Illinois Environmental Protection Agency, but the total
1136	1136	5 payment into the Underground Storage Tank Fund under this Act,
1137	1137	6 the Service Use Tax Act, the Service Occupation Tax Act, and
1138	1138	7 the Retailers' Occupation Tax Act shall not exceed $18,000,000
1139	1139	8 in any State fiscal year. As used in this paragraph, the
1140	1140	9 "average monthly deficit" shall be equal to the difference
1141	1141	10 between the average monthly claims for payment by the fund and
1142	1142	11 the average monthly revenues deposited into the fund,
1143	1143	12 excluding payments made pursuant to this paragraph.
1144	1144	13 Beginning July 1, 2015, of the remainder of the moneys
1145	1145	14 received by the Department under this Act, the Service Use Tax
1146	1146	15 Act, the Service Occupation Tax Act, and the Retailers'
1147	1147	16 Occupation Tax Act, each month the Department shall deposit
1148	1148	17 $500,000 into the State Crime Laboratory Fund.
1149	1149	18 Of the remainder of the moneys received by the Department
1150	1150	19 pursuant to this Act, (a) 1.75% thereof shall be paid into the
1151	1151	20 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
1152	1152	21 and after July 1, 1989, 3.8% thereof shall be paid into the
1153	1153	22 Build Illinois Fund; provided, however, that if in any fiscal
1154	1154	23 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
1155	1155	24 may be, of the moneys received by the Department and required
1156	1156	25 to be paid into the Build Illinois Fund pursuant to Section 3
1157	1157	26 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
1158	1158
1159	1159
1160	1160
1161	1161
1162	1162
1163	1163	HB4965 - 31 - LRB103 37512 HLH 67635 b
1164	1164
1165	1165
1166	1166	HB4965- 32 -LRB103 37512 HLH 67635 b HB4965 - 32 - LRB103 37512 HLH 67635 b
1167	1167	HB4965 - 32 - LRB103 37512 HLH 67635 b
1168	1168	1 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
1169	1169	2 Service Occupation Tax Act, such Acts being hereinafter called
1170	1170	3 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
1171	1171	4 may be, of moneys being hereinafter called the "Tax Act
1172	1172	5 Amount", and (2) the amount transferred to the Build Illinois
1173	1173	6 Fund from the State and Local Sales Tax Reform Fund shall be
1174	1174	7 less than the Annual Specified Amount (as defined in Section 3
1175	1175	8 of the Retailers' Occupation Tax Act), an amount equal to the
1176	1176	9 difference shall be immediately paid into the Build Illinois
1177	1177	10 Fund from other moneys received by the Department pursuant to
1178	1178	11 the Tax Acts; and further provided, that if on the last
1179	1179	12 business day of any month the sum of (1) the Tax Act Amount
1180	1180	13 required to be deposited into the Build Illinois Bond Account
1181	1181	14 in the Build Illinois Fund during such month and (2) the amount
1182	1182	15 transferred during such month to the Build Illinois Fund from
1183	1183	16 the State and Local Sales Tax Reform Fund shall have been less
1184	1184	17 than 1/12 of the Annual Specified Amount, an amount equal to
1185	1185	18 the difference shall be immediately paid into the Build
1186	1186	19 Illinois Fund from other moneys received by the Department
1187	1187	20 pursuant to the Tax Acts; and, further provided, that in no
1188	1188	21 event shall the payments required under the preceding proviso
1189	1189	22 result in aggregate payments into the Build Illinois Fund
1190	1190	23 pursuant to this clause (b) for any fiscal year in excess of
1191	1191	24 the greater of (i) the Tax Act Amount or (ii) the Annual
1192	1192	25 Specified Amount for such fiscal year; and, further provided,
1193	1193	26 that the amounts payable into the Build Illinois Fund under
1194	1194
1195	1195
1196	1196
1197	1197
1198	1198
1199	1199	HB4965 - 32 - LRB103 37512 HLH 67635 b
1200	1200
1201	1201
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1203	1203	HB4965 - 33 - LRB103 37512 HLH 67635 b
1204	1204	1 this clause (b) shall be payable only until such time as the
1205	1205	2 aggregate amount on deposit under each trust indenture
1206	1206	3 securing Bonds issued and outstanding pursuant to the Build
1207	1207	4 Illinois Bond Act is sufficient, taking into account any
1208	1208	5 future investment income, to fully provide, in accordance with
1209	1209	6 such indenture, for the defeasance of or the payment of the
1210	1210	7 principal of, premium, if any, and interest on the Bonds
1211	1211	8 secured by such indenture and on any Bonds expected to be
1212	1212	9 issued thereafter and all fees and costs payable with respect
1213	1213	10 thereto, all as certified by the Director of the Bureau of the
1214	1214	11 Budget (now Governor's Office of Management and Budget). If on
1215	1215	12 the last business day of any month in which Bonds are
1216	1216	13 outstanding pursuant to the Build Illinois Bond Act, the
1217	1217	14 aggregate of the moneys deposited in the Build Illinois Bond
1218	1218	15 Account in the Build Illinois Fund in such month shall be less
1219	1219	16 than the amount required to be transferred in such month from
1220	1220	17 the Build Illinois Bond Account to the Build Illinois Bond
1221	1221	18 Retirement and Interest Fund pursuant to Section 13 of the
1222	1222	19 Build Illinois Bond Act, an amount equal to such deficiency
1223	1223	20 shall be immediately paid from other moneys received by the
1224	1224	21 Department pursuant to the Tax Acts to the Build Illinois
1225	1225	22 Fund; provided, however, that any amounts paid to the Build
1226	1226	23 Illinois Fund in any fiscal year pursuant to this sentence
1227	1227	24 shall be deemed to constitute payments pursuant to clause (b)
1228	1228	25 of the preceding sentence and shall reduce the amount
1229	1229	26 otherwise payable for such fiscal year pursuant to clause (b)
1230	1230
1231	1231
1232	1232
1233	1233
1234	1234
1235	1235	HB4965 - 33 - LRB103 37512 HLH 67635 b
1236	1236
1237	1237
1238	1238	HB4965- 34 -LRB103 37512 HLH 67635 b HB4965 - 34 - LRB103 37512 HLH 67635 b
1239	1239	HB4965 - 34 - LRB103 37512 HLH 67635 b
1240	1240	1 of the preceding sentence. The moneys received by the
1241	1241	2 Department pursuant to this Act and required to be deposited
1242	1242	3 into the Build Illinois Fund are subject to the pledge, claim
1243	1243	4 and charge set forth in Section 12 of the Build Illinois Bond
1244	1244	5 Act.
1245	1245	6 Subject to payment of amounts into the Build Illinois Fund
1246	1246	7 as provided in the preceding paragraph or in any amendment
1247	1247	8 thereto hereafter enacted, the following specified monthly
1248	1248	9 installment of the amount requested in the certificate of the
1249	1249	10 Chairman of the Metropolitan Pier and Exposition Authority
1250	1250	11 provided under Section 8.25f of the State Finance Act, but not
1251	1251	12 in excess of the sums designated as "Total Deposit", shall be
1252	1252	13 deposited in the aggregate from collections under Section 9 of
1253	1253	14 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
1254	1254	15 9 of the Service Occupation Tax Act, and Section 3 of the
1255	1255	16 Retailers' Occupation Tax Act into the McCormick Place
1256	1256	17 Expansion Project Fund in the specified fiscal years.
1257	1257	18Fiscal YearTotal Deposit191993 $0201994 53,000,000211995 58,000,000221996 61,000,000231997 64,000,000241998 68,000,000251999 71,000,000262000 75,000,000 18 Fiscal Year Total Deposit 19 1993 $0 20 1994 53,000,000 21 1995 58,000,000 22 1996 61,000,000 23 1997 64,000,000 24 1998 68,000,000 25 1999 71,000,000 26 2000 75,000,000
1258	1258	18 Fiscal Year Total Deposit
1259	1259	19 1993 $0
1260	1260	20 1994 53,000,000
1261	1261	21 1995 58,000,000
1262	1262	22 1996 61,000,000
1263	1263	23 1997 64,000,000
1264	1264	24 1998 68,000,000
1265	1265	25 1999 71,000,000
1266	1266	26 2000 75,000,000
1267	1267
1268	1268
1269	1269
1270	1270
1271	1271
1272	1272	HB4965 - 34 - LRB103 37512 HLH 67635 b
1273	1273
1274	1274
1275	1275	18 Fiscal Year Total Deposit
1276	1276	19 1993 $0
1277	1277	20 1994 53,000,000
1278	1278	21 1995 58,000,000
1279	1279	22 1996 61,000,000
1280	1280	23 1997 64,000,000
1281	1281	24 1998 68,000,000
1282	1282	25 1999 71,000,000
1283	1283	26 2000 75,000,000
1284	1284
1285	1285
1286	1286	HB4965- 35 -LRB103 37512 HLH 67635 b HB4965 - 35 - LRB103 37512 HLH 67635 b
1287	1287	HB4965 - 35 - LRB103 37512 HLH 67635 b
1288	1288	12001 80,000,00022002 93,000,00032003 99,000,00042004103,000,00052005108,000,00062006113,000,00072007119,000,00082008126,000,00092009132,000,000102010139,000,000112011146,000,000122012153,000,000132013161,000,000142014170,000,000152015179,000,000162016189,000,000172017199,000,000182018210,000,000192019221,000,000202020233,000,000212021300,000,000222022300,000,000232023300,000,000242024 300,000,000252025 300,000,000262026 300,000,000 1 2001 80,000,000 2 2002 93,000,000 3 2003 99,000,000 4 2004 103,000,000 5 2005 108,000,000 6 2006 113,000,000 7 2007 119,000,000 8 2008 126,000,000 9 2009 132,000,000 10 2010 139,000,000 11 2011 146,000,000 12 2012 153,000,000 13 2013 161,000,000 14 2014 170,000,000 15 2015 179,000,000 16 2016 189,000,000 17 2017 199,000,000 18 2018 210,000,000 19 2019 221,000,000 20 2020 233,000,000 21 2021 300,000,000 22 2022 300,000,000 23 2023 300,000,000 24 2024 300,000,000 25 2025 300,000,000 26 2026 300,000,000
1289	1289	1 2001 80,000,000
1290	1290	2 2002 93,000,000
1291	1291	3 2003 99,000,000
1292	1292	4 2004 103,000,000
1293	1293	5 2005 108,000,000
1294	1294	6 2006 113,000,000
1295	1295	7 2007 119,000,000
1296	1296	8 2008 126,000,000
1297	1297	9 2009 132,000,000
1298	1298	10 2010 139,000,000
1299	1299	11 2011 146,000,000
1300	1300	12 2012 153,000,000
1301	1301	13 2013 161,000,000
1302	1302	14 2014 170,000,000
1303	1303	15 2015 179,000,000
1304	1304	16 2016 189,000,000
1305	1305	17 2017 199,000,000
1306	1306	18 2018 210,000,000
1307	1307	19 2019 221,000,000
1308	1308	20 2020 233,000,000
1309	1309	21 2021 300,000,000
1310	1310	22 2022 300,000,000
1311	1311	23 2023 300,000,000
1312	1312	24 2024 300,000,000
1313	1313	25 2025 300,000,000
1314	1314	26 2026 300,000,000
1315	1315
1316	1316
1317	1317
1318	1318
1319	1319
1320	1320	HB4965 - 35 - LRB103 37512 HLH 67635 b
1321	1321
1322	1322	1 2001 80,000,000
1323	1323	2 2002 93,000,000
1324	1324	3 2003 99,000,000
1325	1325	4 2004 103,000,000
1326	1326	5 2005 108,000,000
1327	1327	6 2006 113,000,000
1328	1328	7 2007 119,000,000
1329	1329	8 2008 126,000,000
1330	1330	9 2009 132,000,000
1331	1331	10 2010 139,000,000
1332	1332	11 2011 146,000,000
1333	1333	12 2012 153,000,000
1334	1334	13 2013 161,000,000
1335	1335	14 2014 170,000,000
1336	1336	15 2015 179,000,000
1337	1337	16 2016 189,000,000
1338	1338	17 2017 199,000,000
1339	1339	18 2018 210,000,000
1340	1340	19 2019 221,000,000
1341	1341	20 2020 233,000,000
1342	1342	21 2021 300,000,000
1343	1343	22 2022 300,000,000
1344	1344	23 2023 300,000,000
1345	1345	24 2024 300,000,000
1346	1346	25 2025 300,000,000
1347	1347	26 2026 300,000,000
1348	1348
1349	1349
1350	1350	HB4965- 36 -LRB103 37512 HLH 67635 b HB4965 - 36 - LRB103 37512 HLH 67635 b
1351	1351	HB4965 - 36 - LRB103 37512 HLH 67635 b
1352	1352	12027 375,000,00022028 375,000,00032029 375,000,00042030 375,000,00052031 375,000,00062032 375,000,00072033 375,000,000 82034375,000,00092035375,000,000102036450,000,00011and 12each fiscal year 13thereafter that bonds 14are outstanding under 15Section 13.2 of the 16Metropolitan Pier and 17Exposition Authority Act, 18but not after fiscal year 2060. 1 2027 375,000,000 2 2028 375,000,000 3 2029 375,000,000 4 2030 375,000,000 5 2031 375,000,000 6 2032 375,000,000 7 2033 375,000,000 8 2034 375,000,000 9 2035 375,000,000 10 2036 450,000,000 11 and 12 each fiscal year 13 thereafter that bonds 14 are outstanding under 15 Section 13.2 of the 16 Metropolitan Pier and 17 Exposition Authority Act, 18 but not after fiscal year 2060.
1353	1353	1 2027 375,000,000
1354	1354	2 2028 375,000,000
1355	1355	3 2029 375,000,000
1356	1356	4 2030 375,000,000
1357	1357	5 2031 375,000,000
1358	1358	6 2032 375,000,000
1359	1359	7 2033 375,000,000
1360	1360	8 2034 375,000,000
1361	1361	9 2035 375,000,000
1362	1362	10 2036 450,000,000
1363	1363	11 and
1364	1364	12 each fiscal year
1365	1365	13 thereafter that bonds
1366	1366	14 are outstanding under
1367	1367	15 Section 13.2 of the
1368	1368	16 Metropolitan Pier and
1369	1369	17 Exposition Authority Act,
1370	1370	18 but not after fiscal year 2060.
1371	1371	19 Beginning July 20, 1993 and in each month of each fiscal
1372	1372	20 year thereafter, one-eighth of the amount requested in the
1373	1373	21 certificate of the Chairman of the Metropolitan Pier and
1374	1374	22 Exposition Authority for that fiscal year, less the amount
1375	1375	23 deposited into the McCormick Place Expansion Project Fund by
1376	1376	24 the State Treasurer in the respective month under subsection
1377	1377	25 (g) of Section 13 of the Metropolitan Pier and Exposition
1378	1378	26 Authority Act, plus cumulative deficiencies in the deposits
1379	1379
1380	1380
1381	1381
1382	1382
1383	1383
1384	1384	HB4965 - 36 - LRB103 37512 HLH 67635 b
1385	1385
1386	1386	1 2027 375,000,000
1387	1387	2 2028 375,000,000
1388	1388	3 2029 375,000,000
1389	1389	4 2030 375,000,000
1390	1390	5 2031 375,000,000
1391	1391	6 2032 375,000,000
1392	1392	7 2033 375,000,000
1393	1393	8 2034 375,000,000
1394	1394	9 2035 375,000,000
1395	1395	10 2036 450,000,000
1396	1396	11 and
1397	1397	12 each fiscal year
1398	1398	13 thereafter that bonds
1399	1399	14 are outstanding under
1400	1400	15 Section 13.2 of the
1401	1401	16 Metropolitan Pier and
1402	1402	17 Exposition Authority Act,
1403	1403	18 but not after fiscal year 2060.
1404	1404
1405	1405
1406	1406	HB4965- 37 -LRB103 37512 HLH 67635 b HB4965 - 37 - LRB103 37512 HLH 67635 b
1407	1407	HB4965 - 37 - LRB103 37512 HLH 67635 b
1408	1408	1 required under this Section for previous months and years,
1409	1409	2 shall be deposited into the McCormick Place Expansion Project
1410	1410	3 Fund, until the full amount requested for the fiscal year, but
1411	1411	4 not in excess of the amount specified above as "Total
1412	1412	5 Deposit", has been deposited.
1413	1413	6 Subject to payment of amounts into the Capital Projects
1414	1414	7 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
1415	1415	8 and the McCormick Place Expansion Project Fund pursuant to the
1416	1416	9 preceding paragraphs or in any amendments thereto hereafter
1417	1417	10 enacted, for aviation fuel sold on or after December 1, 2019,
1418	1418	11 the Department shall each month deposit into the Aviation Fuel
1419	1419	12 Sales Tax Refund Fund an amount estimated by the Department to
1420	1420	13 be required for refunds of the 80% portion of the tax on
1421	1421	14 aviation fuel under this Act. The Department shall only
1422	1422	15 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
1423	1423	16 under this paragraph for so long as the revenue use
1424	1424	17 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
1425	1425	18 binding on the State.
1426	1426	19 Subject to payment of amounts into the Build Illinois Fund
1427	1427	20 and the McCormick Place Expansion Project Fund pursuant to the
1428	1428	21 preceding paragraphs or in any amendments thereto hereafter
1429	1429	22 enacted, beginning July 1, 1993 and ending on September 30,
1430	1430	23 2013, the Department shall each month pay into the Illinois
1431	1431	24 Tax Increment Fund 0.27% of 80% of the net revenue realized for
1432	1432	25 the preceding month from the 6.25% general rate on the selling
1433	1433	26 price of tangible personal property.
1434	1434
1435	1435
1436	1436
1437	1437
1438	1438
1439	1439	HB4965 - 37 - LRB103 37512 HLH 67635 b
1440	1440
1441	1441
1442	1442	HB4965- 38 -LRB103 37512 HLH 67635 b HB4965 - 38 - LRB103 37512 HLH 67635 b
1443	1443	HB4965 - 38 - LRB103 37512 HLH 67635 b
1444	1444	1 Subject to payment of amounts into the Build Illinois
1445	1445	2 Fund, the McCormick Place Expansion Project Fund, the Illinois
1446	1446	3 Tax Increment Fund, and the Energy Infrastructure Fund
1447	1447	4 pursuant to the preceding paragraphs or in any amendments to
1448	1448	5 this Section hereafter enacted, beginning on the first day of
1449	1449	6 the first calendar month to occur on or after August 26, 2014
1450	1450	7 (the effective date of Public Act 98-1098), each month, from
1451	1451	8 the collections made under Section 9 of the Use Tax Act,
1452	1452	9 Section 9 of the Service Use Tax Act, Section 9 of the Service
1453	1453	10 Occupation Tax Act, and Section 3 of the Retailers' Occupation
1454	1454	11 Tax Act, the Department shall pay into the Tax Compliance and
1455	1455	12 Administration Fund, to be used, subject to appropriation, to
1456	1456	13 fund additional auditors and compliance personnel at the
1457	1457	14 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
1458	1458	15 the cash receipts collected during the preceding fiscal year
1459	1459	16 by the Audit Bureau of the Department under the Use Tax Act,
1460	1460	17 the Service Use Tax Act, the Service Occupation Tax Act, the
1461	1461	18 Retailers' Occupation Tax Act, and associated local occupation
1462	1462	19 and use taxes administered by the Department.
1463	1463	20 Subject to payments of amounts into the Build Illinois
1464	1464	21 Fund, the McCormick Place Expansion Project Fund, the Illinois
1465	1465	22 Tax Increment Fund, and the Tax Compliance and Administration
1466	1466	23 Fund as provided in this Section, beginning on July 1, 2018 the
1467	1467	24 Department shall pay each month into the Downstate Public
1468	1468	25 Transportation Fund the moneys required to be so paid under
1469	1469	26 Section 2-3 of the Downstate Public Transportation Act.
1470	1470
1471	1471
1472	1472
1473	1473
1474	1474
1475	1475	HB4965 - 38 - LRB103 37512 HLH 67635 b
1476	1476
1477	1477
1478	1478	HB4965- 39 -LRB103 37512 HLH 67635 b HB4965 - 39 - LRB103 37512 HLH 67635 b
1479	1479	HB4965 - 39 - LRB103 37512 HLH 67635 b
1480	1480	1 Subject to successful execution and delivery of a
1481	1481	2 public-private agreement between the public agency and private
1482	1482	3 entity and completion of the civic build, beginning on July 1,
1483	1483	4 2023, of the remainder of the moneys received by the
1484	1484	5 Department under the Use Tax Act, the Service Use Tax Act, the
1485	1485	6 Service Occupation Tax Act, and this Act, the Department shall
1486	1486	7 deposit the following specified deposits in the aggregate from
1487	1487	8 collections under the Use Tax Act, the Service Use Tax Act, the
1488	1488	9 Service Occupation Tax Act, and the Retailers' Occupation Tax
1489	1489	10 Act, as required under Section 8.25g of the State Finance Act
1490	1490	11 for distribution consistent with the Public-Private
1491	1491	12 Partnership for Civic and Transit Infrastructure Project Act.
1492	1492	13 The moneys received by the Department pursuant to this Act and
1493	1493	14 required to be deposited into the Civic and Transit
1494	1494	15 Infrastructure Fund are subject to the pledge, claim, and
1495	1495	16 charge set forth in Section 25-55 of the Public-Private
1496	1496	17 Partnership for Civic and Transit Infrastructure Project Act.
1497	1497	18 As used in this paragraph, "civic build", "private entity",
1498	1498	19 "public-private agreement", and "public agency" have the
1499	1499	20 meanings provided in Section 25-10 of the Public-Private
1500	1500	21 Partnership for Civic and Transit Infrastructure Project Act.
1501	1501	22 Fiscal Year............................Total Deposit
1502	1502	23 2024....................................$200,000,000
1503	1503	24 2025....................................$206,000,000
1504	1504	25 2026....................................$212,200,000
1505	1505	26 2027....................................$218,500,000
1506	1506
1507	1507
1508	1508
1509	1509
1510	1510
1511	1511	HB4965 - 39 - LRB103 37512 HLH 67635 b
1512	1512
1513	1513
1514	1514	HB4965- 40 -LRB103 37512 HLH 67635 b HB4965 - 40 - LRB103 37512 HLH 67635 b
1515	1515	HB4965 - 40 - LRB103 37512 HLH 67635 b
1516	1516	1 2028....................................$225,100,000
1517	1517	2 2029....................................$288,700,000
1518	1518	3 2030....................................$298,900,000
1519	1519	4 2031....................................$309,300,000
1520	1520	5 2032....................................$320,100,000
1521	1521	6 2033....................................$331,200,000
1522	1522	7 2034....................................$341,200,000
1523	1523	8 2035....................................$351,400,000
1524	1524	9 2036....................................$361,900,000
1525	1525	10 2037....................................$372,800,000
1526	1526	11 2038....................................$384,000,000
1527	1527	12 2039....................................$395,500,000
1528	1528	13 2040....................................$407,400,000
1529	1529	14 2041....................................$419,600,000
1530	1530	15 2042....................................$432,200,000
1531	1531	16 2043....................................$445,100,000
1532	1532	17 Beginning July 1, 2021 and until July 1, 2022, subject to
1533	1533	18 the payment of amounts into the State and Local Sales Tax
1534	1534	19 Reform Fund, the Build Illinois Fund, the McCormick Place
1535	1535	20 Expansion Project Fund, the Illinois Tax Increment Fund, and
1536	1536	21 the Tax Compliance and Administration Fund as provided in this
1537	1537	22 Section, the Department shall pay each month into the Road
1538	1538	23 Fund the amount estimated to represent 16% of the net revenue
1539	1539	24 realized from the taxes imposed on motor fuel and gasohol.
1540	1540	25 Beginning July 1, 2022 and until July 1, 2023, subject to the
1541	1541	26 payment of amounts into the State and Local Sales Tax Reform
1542	1542
1543	1543
1544	1544
1545	1545
1546	1546
1547	1547	HB4965 - 40 - LRB103 37512 HLH 67635 b
1548	1548
1549	1549
1550	1550	HB4965- 41 -LRB103 37512 HLH 67635 b HB4965 - 41 - LRB103 37512 HLH 67635 b
1551	1551	HB4965 - 41 - LRB103 37512 HLH 67635 b
1552	1552	1 Fund, the Build Illinois Fund, the McCormick Place Expansion
1553	1553	2 Project Fund, the Illinois Tax Increment Fund, and the Tax
1554	1554	3 Compliance and Administration Fund as provided in this
1555	1555	4 Section, the Department shall pay each month into the Road
1556	1556	5 Fund the amount estimated to represent 32% of the net revenue
1557	1557	6 realized from the taxes imposed on motor fuel and gasohol.
1558	1558	7 Beginning July 1, 2023 and until July 1, 2024, subject to the
1559	1559	8 payment of amounts into the State and Local Sales Tax Reform
1560	1560	9 Fund, the Build Illinois Fund, the McCormick Place Expansion
1561	1561	10 Project Fund, the Illinois Tax Increment Fund, and the Tax
1562	1562	11 Compliance and Administration Fund as provided in this
1563	1563	12 Section, the Department shall pay each month into the Road
1564	1564	13 Fund the amount estimated to represent 48% of the net revenue
1565	1565	14 realized from the taxes imposed on motor fuel and gasohol.
1566	1566	15 Beginning July 1, 2024 and until July 1, 2025, subject to the
1567	1567	16 payment of amounts into the State and Local Sales Tax Reform
1568	1568	17 Fund, the Build Illinois Fund, the McCormick Place Expansion
1569	1569	18 Project Fund, the Illinois Tax Increment Fund, and the Tax
1570	1570	19 Compliance and Administration Fund as provided in this
1571	1571	20 Section, the Department shall pay each month into the Road
1572	1572	21 Fund the amount estimated to represent 64% of the net revenue
1573	1573	22 realized from the taxes imposed on motor fuel and gasohol.
1574	1574	23 Beginning on July 1, 2025, subject to the payment of amounts
1575	1575	24 into the State and Local Sales Tax Reform Fund, the Build
1576	1576	25 Illinois Fund, the McCormick Place Expansion Project Fund, the
1577	1577	26 Illinois Tax Increment Fund, and the Tax Compliance and
1578	1578
1579	1579
1580	1580
1581	1581
1582	1582
1583	1583	HB4965 - 41 - LRB103 37512 HLH 67635 b
1584	1584
1585	1585
1586	1586	HB4965- 42 -LRB103 37512 HLH 67635 b HB4965 - 42 - LRB103 37512 HLH 67635 b
1587	1587	HB4965 - 42 - LRB103 37512 HLH 67635 b
1588	1588	1 Administration Fund as provided in this Section, the
1589	1589	2 Department shall pay each month into the Road Fund the amount
1590	1590	3 estimated to represent 80% of the net revenue realized from
1591	1591	4 the taxes imposed on motor fuel and gasohol. As used in this
1592	1592	5 paragraph "motor fuel" has the meaning given to that term in
1593	1593	6 Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
1594	1594	7 meaning given to that term in Section 3-40 of this Act.
1595	1595	8 Of the remainder of the moneys received by the Department
1596	1596	9 pursuant to this Act, 75% thereof shall be paid into the State
1597	1597	10 Treasury and 25% shall be reserved in a special account and
1598	1598	11 used only for the transfer to the Common School Fund as part of
1599	1599	12 the monthly transfer from the General Revenue Fund in
1600	1600	13 accordance with Section 8a of the State Finance Act.
1601	1601	14 As soon as possible after the first day of each month, upon
1602	1602	15 certification of the Department of Revenue, the Comptroller
1603	1603	16 shall order transferred and the Treasurer shall transfer from
1604	1604	17 the General Revenue Fund to the Motor Fuel Tax Fund an amount
1605	1605	18 equal to 1.7% of 80% of the net revenue realized under this Act
1606	1606	19 for the second preceding month. Beginning April 1, 2000, this
1607	1607	20 transfer is no longer required and shall not be made.
1608	1608	21 Net revenue realized for a month shall be the revenue
1609	1609	22 collected by the State pursuant to this Act, less the amount
1610	1610	23 paid out during that month as refunds to taxpayers for
1611	1611	24 overpayment of liability.
1612	1612	25 For greater simplicity of administration, manufacturers,
1613	1613	26 importers and wholesalers whose products are sold at retail in
1614	1614
1615	1615
1616	1616
1617	1617
1618	1618
1619	1619	HB4965 - 42 - LRB103 37512 HLH 67635 b
1620	1620
1621	1621
1622	1622	HB4965- 43 -LRB103 37512 HLH 67635 b HB4965 - 43 - LRB103 37512 HLH 67635 b
1623	1623	HB4965 - 43 - LRB103 37512 HLH 67635 b
1624	1624	1 Illinois by numerous retailers, and who wish to do so, may
1625	1625	2 assume the responsibility for accounting and paying to the
1626	1626	3 Department all tax accruing under this Act with respect to
1627	1627	4 such sales, if the retailers who are affected do not make
1628	1628	5 written objection to the Department to this arrangement.
1629	1629	6 (Source: P.A. 102-700, Article 60, Section 60-15, eff.
1630	1630	7 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
1631	1631	8 102-1019, eff. 1-1-23; 103-154, eff. 6-30-23; 103-363, eff.
1632	1632	9 7-28-23.)
1633	1633	10 Section 10. The Service Use Tax Act is amended by changing
1634	1634	11 Sections 3-10 and 9 as follows:
1635	1635	12 (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
1636	1636	13 Sec. 3-10. Rate of tax. Unless otherwise provided in this
1637	1637	14 Section, the tax imposed by this Act is at the rate of 6.25% of
1638	1638	15 the selling price of tangible personal property transferred as
1639	1639	16 an incident to the sale of service, but, for the purpose of
1640	1640	17 computing this tax, in no event shall the selling price be less
1641	1641	18 than the cost price of the property to the serviceman.
1642	1642	19 Beginning on January 1, 2025, with respect to school
1643	1643	20 supplies, the tax is imposed at the rate of 1.25% of the
1644	1644	21 selling price of the school supplies. This reduction is exempt
1645	1645	22 from the provisions of Section 3-75.
1646	1646	23 As used in this Section:
1647	1647	24 "School supplies" means items that may be used by a
1648	1648
1649	1649
1650	1650
1651	1651
1652	1652
1653	1653	HB4965 - 43 - LRB103 37512 HLH 67635 b
1654	1654
1655	1655
1656	1656	HB4965- 44 -LRB103 37512 HLH 67635 b HB4965 - 44 - LRB103 37512 HLH 67635 b
1657	1657	HB4965 - 44 - LRB103 37512 HLH 67635 b
1658	1658	1 student in a course of study, including, but not limited to:
1659	1659	2 binders; book bags; calculators; cellophane tape; blackboard
1660	1660	3 chalk; compasses; composition books; crayons; erasers;
1661	1661	4 expandable, pocket, plastic, and manila folders; glue, paste,
1662	1662	5 and paste sticks; highlighters; index cards; index card boxes;
1663	1663	6 legal pads; lunch boxes; markers; notebooks; paper, including
1664	1664	7 loose leaf ruled notebook paper, copy paper, graph paper,
1665	1665	8 tracing paper, manila paper, colored paper, poster board, and
1666	1666	9 construction paper; pencils; pencil leads; pens; ink and ink
1667	1667	10 refills for pens; pencil boxes and other school supply boxes;
1668	1668	11 pencil sharpeners; protractors; rulers; scissors; and writing
1669	1669	12 tablets.
1670	1670	13 "School supplies" does not include school art supplies,
1671	1671	14 except to the extent that those supplies are specifically
1672	1672	15 included in this definition; school instructional materials;
1673	1673	16 cameras; film and memory cards; video cameras, tapes, and
1674	1674	17 videotapes; computers; cell phones; Personal Digital
1675	1675	18 Assistants (PDAs); handheld electronic schedulers; and school
1676	1676	19 computer supplies.
1677	1677	20 Beginning on July 1, 2000 and through December 31, 2000,
1678	1678	21 with respect to motor fuel, as defined in Section 1.1 of the
1679	1679	22 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
1680	1680	23 the Use Tax Act, the tax is imposed at the rate of 1.25%.
1681	1681	24 With respect to gasohol, as defined in the Use Tax Act, the
1682	1682	25 tax imposed by this Act applies to (i) 70% of the selling price
1683	1683	26 of property transferred as an incident to the sale of service
1684	1684
1685	1685
1686	1686
1687	1687
1688	1688
1689	1689	HB4965 - 44 - LRB103 37512 HLH 67635 b
1690	1690
1691	1691
1692	1692	HB4965- 45 -LRB103 37512 HLH 67635 b HB4965 - 45 - LRB103 37512 HLH 67635 b
1693	1693	HB4965 - 45 - LRB103 37512 HLH 67635 b
1694	1694	1 on or after January 1, 1990, and before July 1, 2003, (ii) 80%
1695	1695	2 of the selling price of property transferred as an incident to
1696	1696	3 the sale of service on or after July 1, 2003 and on or before
1697	1697	4 July 1, 2017, (iii) 100% of the selling price of property
1698	1698	5 transferred as an incident to the sale of service after July 1,
1699	1699	6 2017 and before January 1, 2024, (iv) 90% of the selling price
1700	1700	7 of property transferred as an incident to the sale of service
1701	1701	8 on or after January 1, 2024 and on or before December 31, 2028,
1702	1702	9 and (v) 100% of the selling price of property transferred as an
1703	1703	10 incident to the sale of service after December 31, 2028. If, at
1704	1704	11 any time, however, the tax under this Act on sales of gasohol,
1705	1705	12 as defined in the Use Tax Act, is imposed at the rate of 1.25%,
1706	1706	13 then the tax imposed by this Act applies to 100% of the
1707	1707	14 proceeds of sales of gasohol made during that time.
1708	1708	15 With respect to mid-range ethanol blends, as defined in
1709	1709	16 Section 3-44.3 of the Use Tax Act, the tax imposed by this Act
1710	1710	17 applies to (i) 80% of the selling price of property
1711	1711	18 transferred as an incident to the sale of service on or after
1712	1712	19 January 1, 2024 and on or before December 31, 2028 and (ii)
1713	1713	20 100% of the selling price of property transferred as an
1714	1714	21 incident to the sale of service after December 31, 2028. If, at
1715	1715	22 any time, however, the tax under this Act on sales of mid-range
1716	1716	23 ethanol blends is imposed at the rate of 1.25%, then the tax
1717	1717	24 imposed by this Act applies to 100% of the selling price of
1718	1718	25 mid-range ethanol blends transferred as an incident to the
1719	1719	26 sale of service during that time.
1720	1720
1721	1721
1722	1722
1723	1723
1724	1724
1725	1725	HB4965 - 45 - LRB103 37512 HLH 67635 b
1726	1726
1727	1727
1728	1728	HB4965- 46 -LRB103 37512 HLH 67635 b HB4965 - 46 - LRB103 37512 HLH 67635 b
1729	1729	HB4965 - 46 - LRB103 37512 HLH 67635 b
1730	1730	1 With respect to majority blended ethanol fuel, as defined
1731	1731	2 in the Use Tax Act, the tax imposed by this Act does not apply
1732	1732	3 to the selling price of property transferred as an incident to
1733	1733	4 the sale of service on or after July 1, 2003 and on or before
1734	1734	5 December 31, 2028 but applies to 100% of the selling price
1735	1735	6 thereafter.
1736	1736	7 With respect to biodiesel blends, as defined in the Use
1737	1737	8 Tax Act, with no less than 1% and no more than 10% biodiesel,
1738	1738	9 the tax imposed by this Act applies to (i) 80% of the selling
1739	1739	10 price of property transferred as an incident to the sale of
1740	1740	11 service on or after July 1, 2003 and on or before December 31,
1741	1741	12 2018 and (ii) 100% of the proceeds of the selling price after
1742	1742	13 December 31, 2018 and before January 1, 2024. On and after
1743	1743	14 January 1, 2024 and on or before December 31, 2030, the
1744	1744	15 taxation of biodiesel, renewable diesel, and biodiesel blends
1745	1745	16 shall be as provided in Section 3-5.1 of the Use Tax Act. If,
1746	1746	17 at any time, however, the tax under this Act on sales of
1747	1747	18 biodiesel blends, as defined in the Use Tax Act, with no less
1748	1748	19 than 1% and no more than 10% biodiesel is imposed at the rate
1749	1749	20 of 1.25%, then the tax imposed by this Act applies to 100% of
1750	1750	21 the proceeds of sales of biodiesel blends with no less than 1%
1751	1751	22 and no more than 10% biodiesel made during that time.
1752	1752	23 With respect to biodiesel, as defined in the Use Tax Act,
1753	1753	24 and biodiesel blends, as defined in the Use Tax Act, with more
1754	1754	25 than 10% but no more than 99% biodiesel, the tax imposed by
1755	1755	26 this Act does not apply to the proceeds of the selling price of
1756	1756
1757	1757
1758	1758
1759	1759
1760	1760
1761	1761	HB4965 - 46 - LRB103 37512 HLH 67635 b
1762	1762
1763	1763
1764	1764	HB4965- 47 -LRB103 37512 HLH 67635 b HB4965 - 47 - LRB103 37512 HLH 67635 b
1765	1765	HB4965 - 47 - LRB103 37512 HLH 67635 b
1766	1766	1 property transferred as an incident to the sale of service on
1767	1767	2 or after July 1, 2003 and on or before December 31, 2023. On
1768	1768	3 and after January 1, 2024 and on or before December 31, 2030,
1769	1769	4 the taxation of biodiesel, renewable diesel, and biodiesel
1770	1770	5 blends shall be as provided in Section 3-5.1 of the Use Tax
1771	1771	6 Act.
1772	1772	7 At the election of any registered serviceman made for each
1773	1773	8 fiscal year, sales of service in which the aggregate annual
1774	1774	9 cost price of tangible personal property transferred as an
1775	1775	10 incident to the sales of service is less than 35%, or 75% in
1776	1776	11 the case of servicemen transferring prescription drugs or
1777	1777	12 servicemen engaged in graphic arts production, of the
1778	1778	13 aggregate annual total gross receipts from all sales of
1779	1779	14 service, the tax imposed by this Act shall be based on the
1780	1780	15 serviceman's cost price of the tangible personal property
1781	1781	16 transferred as an incident to the sale of those services.
1782	1782	17 Until July 1, 2022 and beginning again on July 1, 2023, the
1783	1783	18 tax shall be imposed at the rate of 1% on food prepared for
1784	1784	19 immediate consumption and transferred incident to a sale of
1785	1785	20 service subject to this Act or the Service Occupation Tax Act
1786	1786	21 by an entity licensed under the Hospital Licensing Act, the
1787	1787	22 Nursing Home Care Act, the Assisted Living and Shared Housing
1788	1788	23 Act, the ID/DD Community Care Act, the MC/DD Act, the
1789	1789	24 Specialized Mental Health Rehabilitation Act of 2013, or the
1790	1790	25 Child Care Act of 1969, or an entity that holds a permit issued
1791	1791	26 pursuant to the Life Care Facilities Act. Until July 1, 2022
1792	1792
1793	1793
1794	1794
1795	1795
1796	1796
1797	1797	HB4965 - 47 - LRB103 37512 HLH 67635 b
1798	1798
1799	1799
1800	1800	HB4965- 48 -LRB103 37512 HLH 67635 b HB4965 - 48 - LRB103 37512 HLH 67635 b
1801	1801	HB4965 - 48 - LRB103 37512 HLH 67635 b
1802	1802	1 and beginning again on July 1, 2023, the tax shall also be
1803	1803	2 imposed at the rate of 1% on food for human consumption that is
1804	1804	3 to be consumed off the premises where it is sold (other than
1805	1805	4 alcoholic beverages, food consisting of or infused with adult
1806	1806	5 use cannabis, soft drinks, and food that has been prepared for
1807	1807	6 immediate consumption and is not otherwise included in this
1808	1808	7 paragraph).
1809	1809	8 Beginning on July 1, 2022 and until July 1, 2023, the tax
1810	1810	9 shall be imposed at the rate of 0% on food prepared for
1811	1811	10 immediate consumption and transferred incident to a sale of
1812	1812	11 service subject to this Act or the Service Occupation Tax Act
1813	1813	12 by an entity licensed under the Hospital Licensing Act, the
1814	1814	13 Nursing Home Care Act, the Assisted Living and Shared Housing
1815	1815	14 Act, the ID/DD Community Care Act, the MC/DD Act, the
1816	1816	15 Specialized Mental Health Rehabilitation Act of 2013, or the
1817	1817	16 Child Care Act of 1969, or an entity that holds a permit issued
1818	1818	17 pursuant to the Life Care Facilities Act. Beginning on July 1,
1819	1819	18 2022 and until July 1, 2023, the tax shall also be imposed at
1820	1820	19 the rate of 0% on food for human consumption that is to be
1821	1821	20 consumed off the premises where it is sold (other than
1822	1822	21 alcoholic beverages, food consisting of or infused with adult
1823	1823	22 use cannabis, soft drinks, and food that has been prepared for
1824	1824	23 immediate consumption and is not otherwise included in this
1825	1825	24 paragraph).
1826	1826	25 The tax shall also be imposed at the rate of 1% on
1827	1827	26 prescription and nonprescription medicines, drugs, medical
1828	1828
1829	1829
1830	1830
1831	1831
1832	1832
1833	1833	HB4965 - 48 - LRB103 37512 HLH 67635 b
1834	1834
1835	1835
1836	1836	HB4965- 49 -LRB103 37512 HLH 67635 b HB4965 - 49 - LRB103 37512 HLH 67635 b
1837	1837	HB4965 - 49 - LRB103 37512 HLH 67635 b
1838	1838	1 appliances, products classified as Class III medical devices
1839	1839	2 by the United States Food and Drug Administration that are
1840	1840	3 used for cancer treatment pursuant to a prescription, as well
1841	1841	4 as any accessories and components related to those devices,
1842	1842	5 modifications to a motor vehicle for the purpose of rendering
1843	1843	6 it usable by a person with a disability, and insulin, blood
1844	1844	7 sugar testing materials, syringes, and needles used by human
1845	1845	8 diabetics. For the purposes of this Section, until September
1846	1846	9 1, 2009: the term "soft drinks" means any complete, finished,
1847	1847	10 ready-to-use, non-alcoholic drink, whether carbonated or not,
1848	1848	11 including, but not limited to, soda water, cola, fruit juice,
1849	1849	12 vegetable juice, carbonated water, and all other preparations
1850	1850	13 commonly known as soft drinks of whatever kind or description
1851	1851	14 that are contained in any closed or sealed bottle, can,
1852	1852	15 carton, or container, regardless of size; but "soft drinks"
1853	1853	16 does not include coffee, tea, non-carbonated water, infant
1854	1854	17 formula, milk or milk products as defined in the Grade A
1855	1855	18 Pasteurized Milk and Milk Products Act, or drinks containing
1856	1856	19 50% or more natural fruit or vegetable juice.
1857	1857	20 Notwithstanding any other provisions of this Act,
1858	1858	21 beginning September 1, 2009, "soft drinks" means non-alcoholic
1859	1859	22 beverages that contain natural or artificial sweeteners. "Soft
1860	1860	23 drinks" does not include beverages that contain milk or milk
1861	1861	24 products, soy, rice or similar milk substitutes, or greater
1862	1862	25 than 50% of vegetable or fruit juice by volume.
1863	1863	26 Until August 1, 2009, and notwithstanding any other
1864	1864
1865	1865
1866	1866
1867	1867
1868	1868
1869	1869	HB4965 - 49 - LRB103 37512 HLH 67635 b
1870	1870
1871	1871
1872	1872	HB4965- 50 -LRB103 37512 HLH 67635 b HB4965 - 50 - LRB103 37512 HLH 67635 b
1873	1873	HB4965 - 50 - LRB103 37512 HLH 67635 b
1874	1874	1 provisions of this Act, "food for human consumption that is to
1875	1875	2 be consumed off the premises where it is sold" includes all
1876	1876	3 food sold through a vending machine, except soft drinks and
1877	1877	4 food products that are dispensed hot from a vending machine,
1878	1878	5 regardless of the location of the vending machine. Beginning
1879	1879	6 August 1, 2009, and notwithstanding any other provisions of
1880	1880	7 this Act, "food for human consumption that is to be consumed
1881	1881	8 off the premises where it is sold" includes all food sold
1882	1882	9 through a vending machine, except soft drinks, candy, and food
1883	1883	10 products that are dispensed hot from a vending machine,
1884	1884	11 regardless of the location of the vending machine.
1885	1885	12 Notwithstanding any other provisions of this Act,
1886	1886	13 beginning September 1, 2009, "food for human consumption that
1887	1887	14 is to be consumed off the premises where it is sold" does not
1888	1888	15 include candy. For purposes of this Section, "candy" means a
1889	1889	16 preparation of sugar, honey, or other natural or artificial
1890	1890	17 sweeteners in combination with chocolate, fruits, nuts or
1891	1891	18 other ingredients or flavorings in the form of bars, drops, or
1892	1892	19 pieces. "Candy" does not include any preparation that contains
1893	1893	20 flour or requires refrigeration.
1894	1894	21 Notwithstanding any other provisions of this Act,
1895	1895	22 beginning September 1, 2009, "nonprescription medicines and
1896	1896	23 drugs" does not include grooming and hygiene products. For
1897	1897	24 purposes of this Section, "grooming and hygiene products"
1898	1898	25 includes, but is not limited to, soaps and cleaning solutions,
1899	1899	26 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
1900	1900
1901	1901
1902	1902
1903	1903
1904	1904
1905	1905	HB4965 - 50 - LRB103 37512 HLH 67635 b
1906	1906
1907	1907
1908	1908	HB4965- 51 -LRB103 37512 HLH 67635 b HB4965 - 51 - LRB103 37512 HLH 67635 b
1909	1909	HB4965 - 51 - LRB103 37512 HLH 67635 b
1910	1910	1 lotions and screens, unless those products are available by
1911	1911	2 prescription only, regardless of whether the products meet the
1912	1912	3 definition of "over-the-counter-drugs". For the purposes of
1913	1913	4 this paragraph, "over-the-counter-drug" means a drug for human
1914	1914	5 use that contains a label that identifies the product as a drug
1915	1915	6 as required by 21 CFR 201.66. The "over-the-counter-drug"
1916	1916	7 label includes:
1917	1917	8 (A) a "Drug Facts" panel; or
1918	1918	9 (B) a statement of the "active ingredient(s)" with a
1919	1919	10 list of those ingredients contained in the compound,
1920	1920	11 substance or preparation.
1921	1921	12 Beginning on January 1, 2014 (the effective date of Public
1922	1922	13 Act 98-122), "prescription and nonprescription medicines and
1923	1923	14 drugs" includes medical cannabis purchased from a registered
1924	1924	15 dispensing organization under the Compassionate Use of Medical
1925	1925	16 Cannabis Program Act.
1926	1926	17 As used in this Section, "adult use cannabis" means
1927	1927	18 cannabis subject to tax under the Cannabis Cultivation
1928	1928	19 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
1929	1929	20 and does not include cannabis subject to tax under the
1930	1930	21 Compassionate Use of Medical Cannabis Program Act.
1931	1931	22 If the property that is acquired from a serviceman is
1932	1932	23 acquired outside Illinois and used outside Illinois before
1933	1933	24 being brought to Illinois for use here and is taxable under
1934	1934	25 this Act, the "selling price" on which the tax is computed
1935	1935	26 shall be reduced by an amount that represents a reasonable
1936	1936
1937	1937
1938	1938
1939	1939
1940	1940
1941	1941	HB4965 - 51 - LRB103 37512 HLH 67635 b
1942	1942
1943	1943
1944	1944	HB4965- 52 -LRB103 37512 HLH 67635 b HB4965 - 52 - LRB103 37512 HLH 67635 b
1945	1945	HB4965 - 52 - LRB103 37512 HLH 67635 b
1946	1946	1 allowance for depreciation for the period of prior
1947	1947	2 out-of-state use.
1948	1948	3 (Source: P.A. 102-4, eff. 4-27-21; 102-16, eff. 6-17-21;
1949	1949	4 102-700, Article 20, Section 20-10, eff. 4-19-22; 102-700,
1950	1950	5 Article 60, Section 60-20, eff. 4-19-22; 103-9, eff. 6-7-23;
1951	1951	6 103-154, eff. 6-30-23.)
1952	1952	7 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
1953	1953	8 Sec. 9. Each serviceman required or authorized to collect
1954	1954	9 the tax herein imposed shall pay to the Department the amount
1955	1955	10 of such tax (except as otherwise provided) at the time when he
1956	1956	11 is required to file his return for the period during which such
1957	1957	12 tax was collected, less a discount of 2.1% prior to January 1,
1958	1958	13 1990 and 1.75% on and after January 1, 1990, or $5 per calendar
1959	1959	14 year, whichever is greater, which is allowed to reimburse the
1960	1960	15 serviceman for expenses incurred in collecting the tax,
1961	1961	16 keeping records, preparing and filing returns, remitting the
1962	1962	17 tax and supplying data to the Department on request. When
1963	1963	18 determining the discount allowed under this Section,
1964	1964	19 servicemen shall include the amount of tax that would have
1965	1965	20 been due at the 1% rate but for the 0% rate imposed under this
1966	1966	21 amendatory Act of the 102nd General Assembly. The discount
1967	1967	22 under this Section is not allowed for the 1.25% portion of
1968	1968	23 taxes paid on aviation fuel that is subject to the revenue use
1969	1969	24 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
1970	1970	25 discount allowed under this Section is allowed only for
1971	1971
1972	1972
1973	1973
1974	1974
1975	1975
1976	1976	HB4965 - 52 - LRB103 37512 HLH 67635 b
1977	1977
1978	1978
1979	1979	HB4965- 53 -LRB103 37512 HLH 67635 b HB4965 - 53 - LRB103 37512 HLH 67635 b
1980	1980	HB4965 - 53 - LRB103 37512 HLH 67635 b
1981	1981	1 returns that are filed in the manner required by this Act. The
1982	1982	2 Department may disallow the discount for servicemen whose
1983	1983	3 certificate of registration is revoked at the time the return
1984	1984	4 is filed, but only if the Department's decision to revoke the
1985	1985	5 certificate of registration has become final. A serviceman
1986	1986	6 need not remit that part of any tax collected by him to the
1987	1987	7 extent that he is required to pay and does pay the tax imposed
1988	1988	8 by the Service Occupation Tax Act with respect to his sale of
1989	1989	9 service involving the incidental transfer by him of the same
1990	1990	10 property.
1991	1991	11 Except as provided hereinafter in this Section, on or
1992	1992	12 before the twentieth day of each calendar month, such
1993	1993	13 serviceman shall file a return for the preceding calendar
1994	1994	14 month in accordance with reasonable Rules and Regulations to
1995	1995	15 be promulgated by the Department. Such return shall be filed
1996	1996	16 on a form prescribed by the Department and shall contain such
1997	1997	17 information as the Department may reasonably require. The
1998	1998	18 return shall include the gross receipts which were received
1999	1999	19 during the preceding calendar month or quarter on the
2000	2000	20 following items upon which tax would have been due but for the
2001	2001	21 0% rate imposed under this amendatory Act of the 102nd General
2002	2002	22 Assembly: (i) food for human consumption that is to be
2003	2003	23 consumed off the premises where it is sold (other than
2004	2004	24 alcoholic beverages, food consisting of or infused with adult
2005	2005	25 use cannabis, soft drinks, and food that has been prepared for
2006	2006	26 immediate consumption); and (ii) food prepared for immediate
2007	2007
2008	2008
2009	2009
2010	2010
2011	2011
2012	2012	HB4965 - 53 - LRB103 37512 HLH 67635 b
2013	2013
2014	2014
2015	2015	HB4965- 54 -LRB103 37512 HLH 67635 b HB4965 - 54 - LRB103 37512 HLH 67635 b
2016	2016	HB4965 - 54 - LRB103 37512 HLH 67635 b
2017	2017	1 consumption and transferred incident to a sale of service
2018	2018	2 subject to this Act or the Service Occupation Tax Act by an
2019	2019	3 entity licensed under the Hospital Licensing Act, the Nursing
2020	2020	4 Home Care Act, the Assisted Living and Shared Housing Act, the
2021	2021	5 ID/DD Community Care Act, the MC/DD Act, the Specialized
2022	2022	6 Mental Health Rehabilitation Act of 2013, or the Child Care
2023	2023	7 Act of 1969, or an entity that holds a permit issued pursuant
2024	2024	8 to the Life Care Facilities Act. The return shall also include
2025	2025	9 the amount of tax that would have been due on the items listed
2026	2026	10 in the previous sentence but for the 0% rate imposed under this
2027	2027	11 amendatory Act of the 102nd General Assembly.
2028	2028	12 On and after January 1, 2018, with respect to servicemen
2029	2029	13 whose annual gross receipts average $20,000 or more, all
2030	2030	14 returns required to be filed pursuant to this Act shall be
2031	2031	15 filed electronically. Servicemen who demonstrate that they do
2032	2032	16 not have access to the Internet or demonstrate hardship in
2033	2033	17 filing electronically may petition the Department to waive the
2034	2034	18 electronic filing requirement.
2035	2035	19 The Department may require returns to be filed on a
2036	2036	20 quarterly basis. If so required, a return for each calendar
2037	2037	21 quarter shall be filed on or before the twentieth day of the
2038	2038	22 calendar month following the end of such calendar quarter. The
2039	2039	23 taxpayer shall also file a return with the Department for each
2040	2040	24 of the first two months of each calendar quarter, on or before
2041	2041	25 the twentieth day of the following calendar month, stating:
2042	2042	26 1. The name of the seller;
2043	2043
2044	2044
2045	2045
2046	2046
2047	2047
2048	2048	HB4965 - 54 - LRB103 37512 HLH 67635 b
2049	2049
2050	2050
2051	2051	HB4965- 55 -LRB103 37512 HLH 67635 b HB4965 - 55 - LRB103 37512 HLH 67635 b
2052	2052	HB4965 - 55 - LRB103 37512 HLH 67635 b
2053	2053	1 2. The address of the principal place of business from
2054	2054	2 which he engages in business as a serviceman in this
2055	2055	3 State;
2056	2056	4 3. The total amount of taxable receipts received by
2057	2057	5 him during the preceding calendar month, including
2058	2058	6 receipts from charge and time sales, but less all
2059	2059	7 deductions allowed by law;
2060	2060	8 4. The amount of credit provided in Section 2d of this
2061	2061	9 Act;
2062	2062	10 5. The amount of tax due;
2063	2063	11 5-5. The signature of the taxpayer; and
2064	2064	12 6. Such other reasonable information as the Department
2065	2065	13 may require.
2066	2066	14 Each serviceman required or authorized to collect the tax
2067	2067	15 imposed by this Act on aviation fuel transferred as an
2068	2068	16 incident of a sale of service in this State during the
2069	2069	17 preceding calendar month shall, instead of reporting and
2070	2070	18 paying tax on aviation fuel as otherwise required by this
2071	2071	19 Section, report and pay such tax on a separate aviation fuel
2072	2072	20 tax return. The requirements related to the return shall be as
2073	2073	21 otherwise provided in this Section. Notwithstanding any other
2074	2074	22 provisions of this Act to the contrary, servicemen collecting
2075	2075	23 tax on aviation fuel shall file all aviation fuel tax returns
2076	2076	24 and shall make all aviation fuel tax payments by electronic
2077	2077	25 means in the manner and form required by the Department. For
2078	2078	26 purposes of this Section, "aviation fuel" means jet fuel and
2079	2079
2080	2080
2081	2081
2082	2082
2083	2083
2084	2084	HB4965 - 55 - LRB103 37512 HLH 67635 b
2085	2085
2086	2086
2087	2087	HB4965- 56 -LRB103 37512 HLH 67635 b HB4965 - 56 - LRB103 37512 HLH 67635 b
2088	2088	HB4965 - 56 - LRB103 37512 HLH 67635 b
2089	2089	1 aviation gasoline.
2090	2090	2 If a taxpayer fails to sign a return within 30 days after
2091	2091	3 the proper notice and demand for signature by the Department,
2092	2092	4 the return shall be considered valid and any amount shown to be
2093	2093	5 due on the return shall be deemed assessed.
2094	2094	6 Notwithstanding any other provision of this Act to the
2095	2095	7 contrary, servicemen subject to tax on cannabis shall file all
2096	2096	8 cannabis tax returns and shall make all cannabis tax payments
2097	2097	9 by electronic means in the manner and form required by the
2098	2098	10 Department.
2099	2099	11 Beginning October 1, 1993, a taxpayer who has an average
2100	2100	12 monthly tax liability of $150,000 or more shall make all
2101	2101	13 payments required by rules of the Department by electronic
2102	2102	14 funds transfer. Beginning October 1, 1994, a taxpayer who has
2103	2103	15 an average monthly tax liability of $100,000 or more shall
2104	2104	16 make all payments required by rules of the Department by
2105	2105	17 electronic funds transfer. Beginning October 1, 1995, a
2106	2106	18 taxpayer who has an average monthly tax liability of $50,000
2107	2107	19 or more shall make all payments required by rules of the
2108	2108	20 Department by electronic funds transfer. Beginning October 1,
2109	2109	21 2000, a taxpayer who has an annual tax liability of $200,000 or
2110	2110	22 more shall make all payments required by rules of the
2111	2111	23 Department by electronic funds transfer. The term "annual tax
2112	2112	24 liability" shall be the sum of the taxpayer's liabilities
2113	2113	25 under this Act, and under all other State and local occupation
2114	2114	26 and use tax laws administered by the Department, for the
2115	2115
2116	2116
2117	2117
2118	2118
2119	2119
2120	2120	HB4965 - 56 - LRB103 37512 HLH 67635 b
2121	2121
2122	2122
2123	2123	HB4965- 57 -LRB103 37512 HLH 67635 b HB4965 - 57 - LRB103 37512 HLH 67635 b
2124	2124	HB4965 - 57 - LRB103 37512 HLH 67635 b
2125	2125	1 immediately preceding calendar year. The term "average monthly
2126	2126	2 tax liability" means the sum of the taxpayer's liabilities
2127	2127	3 under this Act, and under all other State and local occupation
2128	2128	4 and use tax laws administered by the Department, for the
2129	2129	5 immediately preceding calendar year divided by 12. Beginning
2130	2130	6 on October 1, 2002, a taxpayer who has a tax liability in the
2131	2131	7 amount set forth in subsection (b) of Section 2505-210 of the
2132	2132	8 Department of Revenue Law shall make all payments required by
2133	2133	9 rules of the Department by electronic funds transfer.
2134	2134	10 Before August 1 of each year beginning in 1993, the
2135	2135	11 Department shall notify all taxpayers required to make
2136	2136	12 payments by electronic funds transfer. All taxpayers required
2137	2137	13 to make payments by electronic funds transfer shall make those
2138	2138	14 payments for a minimum of one year beginning on October 1.
2139	2139	15 Any taxpayer not required to make payments by electronic
2140	2140	16 funds transfer may make payments by electronic funds transfer
2141	2141	17 with the permission of the Department.
2142	2142	18 All taxpayers required to make payment by electronic funds
2143	2143	19 transfer and any taxpayers authorized to voluntarily make
2144	2144	20 payments by electronic funds transfer shall make those
2145	2145	21 payments in the manner authorized by the Department.
2146	2146	22 The Department shall adopt such rules as are necessary to
2147	2147	23 effectuate a program of electronic funds transfer and the
2148	2148	24 requirements of this Section.
2149	2149	25 If the serviceman is otherwise required to file a monthly
2150	2150	26 return and if the serviceman's average monthly tax liability
2151	2151
2152	2152
2153	2153
2154	2154
2155	2155
2156	2156	HB4965 - 57 - LRB103 37512 HLH 67635 b
2157	2157
2158	2158
2159	2159	HB4965- 58 -LRB103 37512 HLH 67635 b HB4965 - 58 - LRB103 37512 HLH 67635 b
2160	2160	HB4965 - 58 - LRB103 37512 HLH 67635 b
2161	2161	1 to the Department does not exceed $200, the Department may
2162	2162	2 authorize his returns to be filed on a quarter annual basis,
2163	2163	3 with the return for January, February and March of a given year
2164	2164	4 being due by April 20 of such year; with the return for April,
2165	2165	5 May and June of a given year being due by July 20 of such year;
2166	2166	6 with the return for July, August and September of a given year
2167	2167	7 being due by October 20 of such year, and with the return for
2168	2168	8 October, November and December of a given year being due by
2169	2169	9 January 20 of the following year.
2170	2170	10 If the serviceman is otherwise required to file a monthly
2171	2171	11 or quarterly return and if the serviceman's average monthly
2172	2172	12 tax liability to the Department does not exceed $50, the
2173	2173	13 Department may authorize his returns to be filed on an annual
2174	2174	14 basis, with the return for a given year being due by January 20
2175	2175	15 of the following year.
2176	2176	16 Such quarter annual and annual returns, as to form and
2177	2177	17 substance, shall be subject to the same requirements as
2178	2178	18 monthly returns.
2179	2179	19 Notwithstanding any other provision in this Act concerning
2180	2180	20 the time within which a serviceman may file his return, in the
2181	2181	21 case of any serviceman who ceases to engage in a kind of
2182	2182	22 business which makes him responsible for filing returns under
2183	2183	23 this Act, such serviceman shall file a final return under this
2184	2184	24 Act with the Department not more than 1 month after
2185	2185	25 discontinuing such business.
2186	2186	26 Where a serviceman collects the tax with respect to the
2187	2187
2188	2188
2189	2189
2190	2190
2191	2191
2192	2192	HB4965 - 58 - LRB103 37512 HLH 67635 b
2193	2193
2194	2194
2195	2195	HB4965- 59 -LRB103 37512 HLH 67635 b HB4965 - 59 - LRB103 37512 HLH 67635 b
2196	2196	HB4965 - 59 - LRB103 37512 HLH 67635 b
2197	2197	1 selling price of property which he sells and the purchaser
2198	2198	2 thereafter returns such property and the serviceman refunds
2199	2199	3 the selling price thereof to the purchaser, such serviceman
2200	2200	4 shall also refund, to the purchaser, the tax so collected from
2201	2201	5 the purchaser. When filing his return for the period in which
2202	2202	6 he refunds such tax to the purchaser, the serviceman may
2203	2203	7 deduct the amount of the tax so refunded by him to the
2204	2204	8 purchaser from any other Service Use Tax, Service Occupation
2205	2205	9 Tax, retailers' occupation tax or use tax which such
2206	2206	10 serviceman may be required to pay or remit to the Department,
2207	2207	11 as shown by such return, provided that the amount of the tax to
2208	2208	12 be deducted shall previously have been remitted to the
2209	2209	13 Department by such serviceman. If the serviceman shall not
2210	2210	14 previously have remitted the amount of such tax to the
2211	2211	15 Department, he shall be entitled to no deduction hereunder
2212	2212	16 upon refunding such tax to the purchaser.
2213	2213	17 Any serviceman filing a return hereunder shall also
2214	2214	18 include the total tax upon the selling price of tangible
2215	2215	19 personal property purchased for use by him as an incident to a
2216	2216	20 sale of service, and such serviceman shall remit the amount of
2217	2217	21 such tax to the Department when filing such return.
2218	2218	22 If experience indicates such action to be practicable, the
2219	2219	23 Department may prescribe and furnish a combination or joint
2220	2220	24 return which will enable servicemen, who are required to file
2221	2221	25 returns hereunder and also under the Service Occupation Tax
2222	2222	26 Act, to furnish all the return information required by both
2223	2223
2224	2224
2225	2225
2226	2226
2227	2227
2228	2228	HB4965 - 59 - LRB103 37512 HLH 67635 b
2229	2229
2230	2230
2231	2231	HB4965- 60 -LRB103 37512 HLH 67635 b HB4965 - 60 - LRB103 37512 HLH 67635 b
2232	2232	HB4965 - 60 - LRB103 37512 HLH 67635 b
2233	2233	1 Acts on the one form.
2234	2234	2 Where the serviceman has more than one business registered
2235	2235	3 with the Department under separate registration hereunder,
2236	2236	4 such serviceman shall not file each return that is due as a
2237	2237	5 single return covering all such registered businesses, but
2238	2238	6 shall file separate returns for each such registered business.
2239	2239	7 Beginning January 1, 1990, each month the Department shall
2240	2240	8 pay into the State and Local Tax Reform Fund, a special fund in
2241	2241	9 the State Treasury, the net revenue realized for the preceding
2242	2242	10 month from the 1% tax imposed under this Act.
2243	2243	11 Beginning January 1, 1990, each month the Department shall
2244	2244	12 pay into the State and Local Sales Tax Reform Fund 20% of the
2245	2245	13 net revenue realized for the preceding month from the 6.25%
2246	2246	14 general rate on transfers of tangible personal property, other
2247	2247	15 than (i) tangible personal property which is purchased outside
2248	2248	16 Illinois at retail from a retailer and which is titled or
2249	2249	17 registered by an agency of this State's government and (ii)
2250	2250	18 aviation fuel sold on or after December 1, 2019. This
2251	2251	19 exception for aviation fuel only applies for so long as the
2252	2252	20 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2253	2253	21 47133 are binding on the State.
2254	2254	22 For aviation fuel sold on or after December 1, 2019, each
2255	2255	23 month the Department shall pay into the State Aviation Program
2256	2256	24 Fund 20% of the net revenue realized for the preceding month
2257	2257	25 from the 6.25% general rate on the selling price of aviation
2258	2258	26 fuel, less an amount estimated by the Department to be
2259	2259
2260	2260
2261	2261
2262	2262
2263	2263
2264	2264	HB4965 - 60 - LRB103 37512 HLH 67635 b
2265	2265
2266	2266
2267	2267	HB4965- 61 -LRB103 37512 HLH 67635 b HB4965 - 61 - LRB103 37512 HLH 67635 b
2268	2268	HB4965 - 61 - LRB103 37512 HLH 67635 b
2269	2269	1 required for refunds of the 20% portion of the tax on aviation
2270	2270	2 fuel under this Act, which amount shall be deposited into the
2271	2271	3 Aviation Fuel Sales Tax Refund Fund. The Department shall only
2272	2272	4 pay moneys into the State Aviation Program Fund and the
2273	2273	5 Aviation Fuel Sales Tax Refund Fund under this Act for so long
2274	2274	6 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
2275	2275	7 U.S.C. 47133 are binding on the State.
2276	2276	8 Beginning August 1, 2000, each month the Department shall
2277	2277	9 pay into the State and Local Sales Tax Reform Fund 100% of the
2278	2278	10 net revenue realized for the preceding month from the 1.25%
2279	2279	11 rate on the selling price of motor fuel and gasohol.
2280	2280	12 Beginning January 1, 2025, the Department shall pay 100%
2281	2281	13 of the net revenue realized from the 1.25% rate on the selling
2282	2282	14 price of school supplies into the State and Local Sales Tax
2283	2283	15 Reform Fund.
2284	2284	16 Beginning October 1, 2009, each month the Department shall
2285	2285	17 pay into the Capital Projects Fund an amount that is equal to
2286	2286	18 an amount estimated by the Department to represent 80% of the
2287	2287	19 net revenue realized for the preceding month from the sale of
2288	2288	20 candy, grooming and hygiene products, and soft drinks that had
2289	2289	21 been taxed at a rate of 1% prior to September 1, 2009 but that
2290	2290	22 are now taxed at 6.25%.
2291	2291	23 Beginning July 1, 2013, each month the Department shall
2292	2292	24 pay into the Underground Storage Tank Fund from the proceeds
2293	2293	25 collected under this Act, the Use Tax Act, the Service
2294	2294	26 Occupation Tax Act, and the Retailers' Occupation Tax Act an
2295	2295
2296	2296
2297	2297
2298	2298
2299	2299
2300	2300	HB4965 - 61 - LRB103 37512 HLH 67635 b
2301	2301
2302	2302
2303	2303	HB4965- 62 -LRB103 37512 HLH 67635 b HB4965 - 62 - LRB103 37512 HLH 67635 b
2304	2304	HB4965 - 62 - LRB103 37512 HLH 67635 b
2305	2305	1 amount equal to the average monthly deficit in the Underground
2306	2306	2 Storage Tank Fund during the prior year, as certified annually
2307	2307	3 by the Illinois Environmental Protection Agency, but the total
2308	2308	4 payment into the Underground Storage Tank Fund under this Act,
2309	2309	5 the Use Tax Act, the Service Occupation Tax Act, and the
2310	2310	6 Retailers' Occupation Tax Act shall not exceed $18,000,000 in
2311	2311	7 any State fiscal year. As used in this paragraph, the "average
2312	2312	8 monthly deficit" shall be equal to the difference between the
2313	2313	9 average monthly claims for payment by the fund and the average
2314	2314	10 monthly revenues deposited into the fund, excluding payments
2315	2315	11 made pursuant to this paragraph.
2316	2316	12 Beginning July 1, 2015, of the remainder of the moneys
2317	2317	13 received by the Department under the Use Tax Act, this Act, the
2318	2318	14 Service Occupation Tax Act, and the Retailers' Occupation Tax
2319	2319	15 Act, each month the Department shall deposit $500,000 into the
2320	2320	16 State Crime Laboratory Fund.
2321	2321	17 Of the remainder of the moneys received by the Department
2322	2322	18 pursuant to this Act, (a) 1.75% thereof shall be paid into the
2323	2323	19 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
2324	2324	20 and after July 1, 1989, 3.8% thereof shall be paid into the
2325	2325	21 Build Illinois Fund; provided, however, that if in any fiscal
2326	2326	22 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
2327	2327	23 may be, of the moneys received by the Department and required
2328	2328	24 to be paid into the Build Illinois Fund pursuant to Section 3
2329	2329	25 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
2330	2330	26 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
2331	2331
2332	2332
2333	2333
2334	2334
2335	2335
2336	2336	HB4965 - 62 - LRB103 37512 HLH 67635 b
2337	2337
2338	2338
2339	2339	HB4965- 63 -LRB103 37512 HLH 67635 b HB4965 - 63 - LRB103 37512 HLH 67635 b
2340	2340	HB4965 - 63 - LRB103 37512 HLH 67635 b
2341	2341	1 Service Occupation Tax Act, such Acts being hereinafter called
2342	2342	2 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
2343	2343	3 may be, of moneys being hereinafter called the "Tax Act
2344	2344	4 Amount", and (2) the amount transferred to the Build Illinois
2345	2345	5 Fund from the State and Local Sales Tax Reform Fund shall be
2346	2346	6 less than the Annual Specified Amount (as defined in Section 3
2347	2347	7 of the Retailers' Occupation Tax Act), an amount equal to the
2348	2348	8 difference shall be immediately paid into the Build Illinois
2349	2349	9 Fund from other moneys received by the Department pursuant to
2350	2350	10 the Tax Acts; and further provided, that if on the last
2351	2351	11 business day of any month the sum of (1) the Tax Act Amount
2352	2352	12 required to be deposited into the Build Illinois Bond Account
2353	2353	13 in the Build Illinois Fund during such month and (2) the amount
2354	2354	14 transferred during such month to the Build Illinois Fund from
2355	2355	15 the State and Local Sales Tax Reform Fund shall have been less
2356	2356	16 than 1/12 of the Annual Specified Amount, an amount equal to
2357	2357	17 the difference shall be immediately paid into the Build
2358	2358	18 Illinois Fund from other moneys received by the Department
2359	2359	19 pursuant to the Tax Acts; and, further provided, that in no
2360	2360	20 event shall the payments required under the preceding proviso
2361	2361	21 result in aggregate payments into the Build Illinois Fund
2362	2362	22 pursuant to this clause (b) for any fiscal year in excess of
2363	2363	23 the greater of (i) the Tax Act Amount or (ii) the Annual
2364	2364	24 Specified Amount for such fiscal year; and, further provided,
2365	2365	25 that the amounts payable into the Build Illinois Fund under
2366	2366	26 this clause (b) shall be payable only until such time as the
2367	2367
2368	2368
2369	2369
2370	2370
2371	2371
2372	2372	HB4965 - 63 - LRB103 37512 HLH 67635 b
2373	2373
2374	2374
2375	2375	HB4965- 64 -LRB103 37512 HLH 67635 b HB4965 - 64 - LRB103 37512 HLH 67635 b
2376	2376	HB4965 - 64 - LRB103 37512 HLH 67635 b
2377	2377	1 aggregate amount on deposit under each trust indenture
2378	2378	2 securing Bonds issued and outstanding pursuant to the Build
2379	2379	3 Illinois Bond Act is sufficient, taking into account any
2380	2380	4 future investment income, to fully provide, in accordance with
2381	2381	5 such indenture, for the defeasance of or the payment of the
2382	2382	6 principal of, premium, if any, and interest on the Bonds
2383	2383	7 secured by such indenture and on any Bonds expected to be
2384	2384	8 issued thereafter and all fees and costs payable with respect
2385	2385	9 thereto, all as certified by the Director of the Bureau of the
2386	2386	10 Budget (now Governor's Office of Management and Budget). If on
2387	2387	11 the last business day of any month in which Bonds are
2388	2388	12 outstanding pursuant to the Build Illinois Bond Act, the
2389	2389	13 aggregate of the moneys deposited in the Build Illinois Bond
2390	2390	14 Account in the Build Illinois Fund in such month shall be less
2391	2391	15 than the amount required to be transferred in such month from
2392	2392	16 the Build Illinois Bond Account to the Build Illinois Bond
2393	2393	17 Retirement and Interest Fund pursuant to Section 13 of the
2394	2394	18 Build Illinois Bond Act, an amount equal to such deficiency
2395	2395	19 shall be immediately paid from other moneys received by the
2396	2396	20 Department pursuant to the Tax Acts to the Build Illinois
2397	2397	21 Fund; provided, however, that any amounts paid to the Build
2398	2398	22 Illinois Fund in any fiscal year pursuant to this sentence
2399	2399	23 shall be deemed to constitute payments pursuant to clause (b)
2400	2400	24 of the preceding sentence and shall reduce the amount
2401	2401	25 otherwise payable for such fiscal year pursuant to clause (b)
2402	2402	26 of the preceding sentence. The moneys received by the
2403	2403
2404	2404
2405	2405
2406	2406
2407	2407
2408	2408	HB4965 - 64 - LRB103 37512 HLH 67635 b
2409	2409
2410	2410
2411	2411	HB4965- 65 -LRB103 37512 HLH 67635 b HB4965 - 65 - LRB103 37512 HLH 67635 b
2412	2412	HB4965 - 65 - LRB103 37512 HLH 67635 b
2413	2413	1 Department pursuant to this Act and required to be deposited
2414	2414	2 into the Build Illinois Fund are subject to the pledge, claim
2415	2415	3 and charge set forth in Section 12 of the Build Illinois Bond
2416	2416	4 Act.
2417	2417	5 Subject to payment of amounts into the Build Illinois Fund
2418	2418	6 as provided in the preceding paragraph or in any amendment
2419	2419	7 thereto hereafter enacted, the following specified monthly
2420	2420	8 installment of the amount requested in the certificate of the
2421	2421	9 Chairman of the Metropolitan Pier and Exposition Authority
2422	2422	10 provided under Section 8.25f of the State Finance Act, but not
2423	2423	11 in excess of the sums designated as "Total Deposit", shall be
2424	2424	12 deposited in the aggregate from collections under Section 9 of
2425	2425	13 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
2426	2426	14 9 of the Service Occupation Tax Act, and Section 3 of the
2427	2427	15 Retailers' Occupation Tax Act into the McCormick Place
2428	2428	16 Expansion Project Fund in the specified fiscal years.
2429	2429	17Fiscal YearTotal Deposit181993 $0191994 53,000,000201995 58,000,000211996 61,000,000221997 64,000,000231998 68,000,000241999 71,000,000252000 75,000,000 17 Fiscal Year Total Deposit 18 1993 $0 19 1994 53,000,000 20 1995 58,000,000 21 1996 61,000,000 22 1997 64,000,000 23 1998 68,000,000 24 1999 71,000,000 25 2000 75,000,000
2430	2430	17 Fiscal Year Total Deposit
2431	2431	18 1993 $0
2432	2432	19 1994 53,000,000
2433	2433	20 1995 58,000,000
2434	2434	21 1996 61,000,000
2435	2435	22 1997 64,000,000
2436	2436	23 1998 68,000,000
2437	2437	24 1999 71,000,000
2438	2438	25 2000 75,000,000
2439	2439
2440	2440
2441	2441
2442	2442
2443	2443
2444	2444	HB4965 - 65 - LRB103 37512 HLH 67635 b
2445	2445
2446	2446
2447	2447	17 Fiscal Year Total Deposit
2448	2448	18 1993 $0
2449	2449	19 1994 53,000,000
2450	2450	20 1995 58,000,000
2451	2451	21 1996 61,000,000
2452	2452	22 1997 64,000,000
2453	2453	23 1998 68,000,000
2454	2454	24 1999 71,000,000
2455	2455	25 2000 75,000,000
2456	2456
2457	2457
2458	2458	HB4965- 66 -LRB103 37512 HLH 67635 b HB4965 - 66 - LRB103 37512 HLH 67635 b
2459	2459	HB4965 - 66 - LRB103 37512 HLH 67635 b
2460	2460	12001 80,000,00022002 93,000,00032003 99,000,00042004103,000,00052005108,000,00062006113,000,00072007119,000,00082008126,000,00092009132,000,000102010139,000,000112011146,000,000122012153,000,000132013161,000,000142014170,000,000152015179,000,000162016189,000,000172017199,000,000182018210,000,000192019221,000,000202020233,000,000212021300,000,000 222022300,000,000232023300,000,000242024 300,000,000252025 300,000,000262026 300,000,000 1 2001 80,000,000 2 2002 93,000,000 3 2003 99,000,000 4 2004 103,000,000 5 2005 108,000,000 6 2006 113,000,000 7 2007 119,000,000 8 2008 126,000,000 9 2009 132,000,000 10 2010 139,000,000 11 2011 146,000,000 12 2012 153,000,000 13 2013 161,000,000 14 2014 170,000,000 15 2015 179,000,000 16 2016 189,000,000 17 2017 199,000,000 18 2018 210,000,000 19 2019 221,000,000 20 2020 233,000,000 21 2021 300,000,000 22 2022 300,000,000 23 2023 300,000,000 24 2024 300,000,000 25 2025 300,000,000 26 2026 300,000,000
2461	2461	1 2001 80,000,000
2462	2462	2 2002 93,000,000
2463	2463	3 2003 99,000,000
2464	2464	4 2004 103,000,000
2465	2465	5 2005 108,000,000
2466	2466	6 2006 113,000,000
2467	2467	7 2007 119,000,000
2468	2468	8 2008 126,000,000
2469	2469	9 2009 132,000,000
2470	2470	10 2010 139,000,000
2471	2471	11 2011 146,000,000
2472	2472	12 2012 153,000,000
2473	2473	13 2013 161,000,000
2474	2474	14 2014 170,000,000
2475	2475	15 2015 179,000,000
2476	2476	16 2016 189,000,000
2477	2477	17 2017 199,000,000
2478	2478	18 2018 210,000,000
2479	2479	19 2019 221,000,000
2480	2480	20 2020 233,000,000
2481	2481	21 2021 300,000,000
2482	2482	22 2022 300,000,000
2483	2483	23 2023 300,000,000
2484	2484	24 2024 300,000,000
2485	2485	25 2025 300,000,000
2486	2486	26 2026 300,000,000
2487	2487
2488	2488
2489	2489
2490	2490
2491	2491
2492	2492	HB4965 - 66 - LRB103 37512 HLH 67635 b
2493	2493
2494	2494	1 2001 80,000,000
2495	2495	2 2002 93,000,000
2496	2496	3 2003 99,000,000
2497	2497	4 2004 103,000,000
2498	2498	5 2005 108,000,000
2499	2499	6 2006 113,000,000
2500	2500	7 2007 119,000,000
2501	2501	8 2008 126,000,000
2502	2502	9 2009 132,000,000
2503	2503	10 2010 139,000,000
2504	2504	11 2011 146,000,000
2505	2505	12 2012 153,000,000
2506	2506	13 2013 161,000,000
2507	2507	14 2014 170,000,000
2508	2508	15 2015 179,000,000
2509	2509	16 2016 189,000,000
2510	2510	17 2017 199,000,000
2511	2511	18 2018 210,000,000
2512	2512	19 2019 221,000,000
2513	2513	20 2020 233,000,000
2514	2514	21 2021 300,000,000
2515	2515	22 2022 300,000,000
2516	2516	23 2023 300,000,000
2517	2517	24 2024 300,000,000
2518	2518	25 2025 300,000,000
2519	2519	26 2026 300,000,000
2520	2520
2521	2521
2522	2522	HB4965- 67 -LRB103 37512 HLH 67635 b HB4965 - 67 - LRB103 37512 HLH 67635 b
2523	2523	HB4965 - 67 - LRB103 37512 HLH 67635 b
2524	2524	12027 375,000,00022028 375,000,00032029 375,000,00042030 375,000,00052031 375,000,00062032 375,000,00072033 375,000,00082034375,000,00092035375,000,000102036450,000,00011and 12each fiscal year 13thereafter that bonds 14are outstanding under 15Section 13.2 of the 16Metropolitan Pier and 17Exposition Authority Act, 18but not after fiscal year 2060. 1 2027 375,000,000 2 2028 375,000,000 3 2029 375,000,000 4 2030 375,000,000 5 2031 375,000,000 6 2032 375,000,000 7 2033 375,000,000 8 2034 375,000,000 9 2035 375,000,000 10 2036 450,000,000 11 and 12 each fiscal year 13 thereafter that bonds 14 are outstanding under 15 Section 13.2 of the 16 Metropolitan Pier and 17 Exposition Authority Act, 18 but not after fiscal year 2060.
2525	2525	1 2027 375,000,000
2526	2526	2 2028 375,000,000
2527	2527	3 2029 375,000,000
2528	2528	4 2030 375,000,000
2529	2529	5 2031 375,000,000
2530	2530	6 2032 375,000,000
2531	2531	7 2033 375,000,000
2532	2532	8 2034 375,000,000
2533	2533	9 2035 375,000,000
2534	2534	10 2036 450,000,000
2535	2535	11 and
2536	2536	12 each fiscal year
2537	2537	13 thereafter that bonds
2538	2538	14 are outstanding under
2539	2539	15 Section 13.2 of the
2540	2540	16 Metropolitan Pier and
2541	2541	17 Exposition Authority Act,
2542	2542	18 but not after fiscal year 2060.
2543	2543	19 Beginning July 20, 1993 and in each month of each fiscal
2544	2544	20 year thereafter, one-eighth of the amount requested in the
2545	2545	21 certificate of the Chairman of the Metropolitan Pier and
2546	2546	22 Exposition Authority for that fiscal year, less the amount
2547	2547	23 deposited into the McCormick Place Expansion Project Fund by
2548	2548	24 the State Treasurer in the respective month under subsection
2549	2549	25 (g) of Section 13 of the Metropolitan Pier and Exposition
2550	2550	26 Authority Act, plus cumulative deficiencies in the deposits
2551	2551
2552	2552
2553	2553
2554	2554
2555	2555
2556	2556	HB4965 - 67 - LRB103 37512 HLH 67635 b
2557	2557
2558	2558	1 2027 375,000,000
2559	2559	2 2028 375,000,000
2560	2560	3 2029 375,000,000
2561	2561	4 2030 375,000,000
2562	2562	5 2031 375,000,000
2563	2563	6 2032 375,000,000
2564	2564	7 2033 375,000,000
2565	2565	8 2034 375,000,000
2566	2566	9 2035 375,000,000
2567	2567	10 2036 450,000,000
2568	2568	11 and
2569	2569	12 each fiscal year
2570	2570	13 thereafter that bonds
2571	2571	14 are outstanding under
2572	2572	15 Section 13.2 of the
2573	2573	16 Metropolitan Pier and
2574	2574	17 Exposition Authority Act,
2575	2575	18 but not after fiscal year 2060.
2576	2576
2577	2577
2578	2578	HB4965- 68 -LRB103 37512 HLH 67635 b HB4965 - 68 - LRB103 37512 HLH 67635 b
2579	2579	HB4965 - 68 - LRB103 37512 HLH 67635 b
2580	2580	1 required under this Section for previous months and years,
2581	2581	2 shall be deposited into the McCormick Place Expansion Project
2582	2582	3 Fund, until the full amount requested for the fiscal year, but
2583	2583	4 not in excess of the amount specified above as "Total
2584	2584	5 Deposit", has been deposited.
2585	2585	6 Subject to payment of amounts into the Capital Projects
2586	2586	7 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
2587	2587	8 and the McCormick Place Expansion Project Fund pursuant to the
2588	2588	9 preceding paragraphs or in any amendments thereto hereafter
2589	2589	10 enacted, for aviation fuel sold on or after December 1, 2019,
2590	2590	11 the Department shall each month deposit into the Aviation Fuel
2591	2591	12 Sales Tax Refund Fund an amount estimated by the Department to
2592	2592	13 be required for refunds of the 80% portion of the tax on
2593	2593	14 aviation fuel under this Act. The Department shall only
2594	2594	15 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
2595	2595	16 under this paragraph for so long as the revenue use
2596	2596	17 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
2597	2597	18 binding on the State.
2598	2598	19 Subject to payment of amounts into the Build Illinois Fund
2599	2599	20 and the McCormick Place Expansion Project Fund pursuant to the
2600	2600	21 preceding paragraphs or in any amendments thereto hereafter
2601	2601	22 enacted, beginning July 1, 1993 and ending on September 30,
2602	2602	23 2013, the Department shall each month pay into the Illinois
2603	2603	24 Tax Increment Fund 0.27% of 80% of the net revenue realized for
2604	2604	25 the preceding month from the 6.25% general rate on the selling
2605	2605	26 price of tangible personal property.
2606	2606
2607	2607
2608	2608
2609	2609
2610	2610
2611	2611	HB4965 - 68 - LRB103 37512 HLH 67635 b
2612	2612
2613	2613
2614	2614	HB4965- 69 -LRB103 37512 HLH 67635 b HB4965 - 69 - LRB103 37512 HLH 67635 b
2615	2615	HB4965 - 69 - LRB103 37512 HLH 67635 b
2616	2616	1 Subject to payment of amounts into the Build Illinois
2617	2617	2 Fund, the McCormick Place Expansion Project Fund, the Illinois
2618	2618	3 Tax Increment Fund, pursuant to the preceding paragraphs or in
2619	2619	4 any amendments to this Section hereafter enacted, beginning on
2620	2620	5 the first day of the first calendar month to occur on or after
2621	2621	6 August 26, 2014 (the effective date of Public Act 98-1098),
2622	2622	7 each month, from the collections made under Section 9 of the
2623	2623	8 Use Tax Act, Section 9 of the Service Use Tax Act, Section 9 of
2624	2624	9 the Service Occupation Tax Act, and Section 3 of the
2625	2625	10 Retailers' Occupation Tax Act, the Department shall pay into
2626	2626	11 the Tax Compliance and Administration Fund, to be used,
2627	2627	12 subject to appropriation, to fund additional auditors and
2628	2628	13 compliance personnel at the Department of Revenue, an amount
2629	2629	14 equal to 1/12 of 5% of 80% of the cash receipts collected
2630	2630	15 during the preceding fiscal year by the Audit Bureau of the
2631	2631	16 Department under the Use Tax Act, the Service Use Tax Act, the
2632	2632	17 Service Occupation Tax Act, the Retailers' Occupation Tax Act,
2633	2633	18 and associated local occupation and use taxes administered by
2634	2634	19 the Department.
2635	2635	20 Subject to payments of amounts into the Build Illinois
2636	2636	21 Fund, the McCormick Place Expansion Project Fund, the Illinois
2637	2637	22 Tax Increment Fund, and the Tax Compliance and Administration
2638	2638	23 Fund as provided in this Section, beginning on July 1, 2018 the
2639	2639	24 Department shall pay each month into the Downstate Public
2640	2640	25 Transportation Fund the moneys required to be so paid under
2641	2641	26 Section 2-3 of the Downstate Public Transportation Act.
2642	2642
2643	2643
2644	2644
2645	2645
2646	2646
2647	2647	HB4965 - 69 - LRB103 37512 HLH 67635 b
2648	2648
2649	2649
2650	2650	HB4965- 70 -LRB103 37512 HLH 67635 b HB4965 - 70 - LRB103 37512 HLH 67635 b
2651	2651	HB4965 - 70 - LRB103 37512 HLH 67635 b
2652	2652	1 Subject to successful execution and delivery of a
2653	2653	2 public-private agreement between the public agency and private
2654	2654	3 entity and completion of the civic build, beginning on July 1,
2655	2655	4 2023, of the remainder of the moneys received by the
2656	2656	5 Department under the Use Tax Act, the Service Use Tax Act, the
2657	2657	6 Service Occupation Tax Act, and this Act, the Department shall
2658	2658	7 deposit the following specified deposits in the aggregate from
2659	2659	8 collections under the Use Tax Act, the Service Use Tax Act, the
2660	2660	9 Service Occupation Tax Act, and the Retailers' Occupation Tax
2661	2661	10 Act, as required under Section 8.25g of the State Finance Act
2662	2662	11 for distribution consistent with the Public-Private
2663	2663	12 Partnership for Civic and Transit Infrastructure Project Act.
2664	2664	13 The moneys received by the Department pursuant to this Act and
2665	2665	14 required to be deposited into the Civic and Transit
2666	2666	15 Infrastructure Fund are subject to the pledge, claim, and
2667	2667	16 charge set forth in Section 25-55 of the Public-Private
2668	2668	17 Partnership for Civic and Transit Infrastructure Project Act.
2669	2669	18 As used in this paragraph, "civic build", "private entity",
2670	2670	19 "public-private agreement", and "public agency" have the
2671	2671	20 meanings provided in Section 25-10 of the Public-Private
2672	2672	21 Partnership for Civic and Transit Infrastructure Project Act.
2673	2673	22 Fiscal Year............................Total Deposit
2674	2674	23 2024....................................$200,000,000
2675	2675	24 2025....................................$206,000,000
2676	2676	25 2026....................................$212,200,000
2677	2677	26 2027....................................$218,500,000
2678	2678
2679	2679
2680	2680
2681	2681
2682	2682
2683	2683	HB4965 - 70 - LRB103 37512 HLH 67635 b
2684	2684
2685	2685
2686	2686	HB4965- 71 -LRB103 37512 HLH 67635 b HB4965 - 71 - LRB103 37512 HLH 67635 b
2687	2687	HB4965 - 71 - LRB103 37512 HLH 67635 b
2688	2688	1 2028....................................$225,100,000
2689	2689	2 2029....................................$288,700,000
2690	2690	3 2030....................................$298,900,000
2691	2691	4 2031....................................$309,300,000
2692	2692	5 2032....................................$320,100,000
2693	2693	6 2033....................................$331,200,000
2694	2694	7 2034....................................$341,200,000
2695	2695	8 2035....................................$351,400,000
2696	2696	9 2036....................................$361,900,000
2697	2697	10 2037....................................$372,800,000
2698	2698	11 2038....................................$384,000,000
2699	2699	12 2039....................................$395,500,000
2700	2700	13 2040....................................$407,400,000
2701	2701	14 2041....................................$419,600,000
2702	2702	15 2042....................................$432,200,000
2703	2703	16 2043....................................$445,100,000
2704	2704	17 Beginning July 1, 2021 and until July 1, 2022, subject to
2705	2705	18 the payment of amounts into the State and Local Sales Tax
2706	2706	19 Reform Fund, the Build Illinois Fund, the McCormick Place
2707	2707	20 Expansion Project Fund, the Energy Infrastructure Fund, and
2708	2708	21 the Tax Compliance and Administration Fund as provided in this
2709	2709	22 Section, the Department shall pay each month into the Road
2710	2710	23 Fund the amount estimated to represent 16% of the net revenue
2711	2711	24 realized from the taxes imposed on motor fuel and gasohol.
2712	2712	25 Beginning July 1, 2022 and until July 1, 2023, subject to the
2713	2713	26 payment of amounts into the State and Local Sales Tax Reform
2714	2714
2715	2715
2716	2716
2717	2717
2718	2718
2719	2719	HB4965 - 71 - LRB103 37512 HLH 67635 b
2720	2720
2721	2721
2722	2722	HB4965- 72 -LRB103 37512 HLH 67635 b HB4965 - 72 - LRB103 37512 HLH 67635 b
2723	2723	HB4965 - 72 - LRB103 37512 HLH 67635 b
2724	2724	1 Fund, the Build Illinois Fund, the McCormick Place Expansion
2725	2725	2 Project Fund, the Illinois Tax Increment Fund, and the Tax
2726	2726	3 Compliance and Administration Fund as provided in this
2727	2727	4 Section, the Department shall pay each month into the Road
2728	2728	5 Fund the amount estimated to represent 32% of the net revenue
2729	2729	6 realized from the taxes imposed on motor fuel and gasohol.
2730	2730	7 Beginning July 1, 2023 and until July 1, 2024, subject to the
2731	2731	8 payment of amounts into the State and Local Sales Tax Reform
2732	2732	9 Fund, the Build Illinois Fund, the McCormick Place Expansion
2733	2733	10 Project Fund, the Illinois Tax Increment Fund, and the Tax
2734	2734	11 Compliance and Administration Fund as provided in this
2735	2735	12 Section, the Department shall pay each month into the Road
2736	2736	13 Fund the amount estimated to represent 48% of the net revenue
2737	2737	14 realized from the taxes imposed on motor fuel and gasohol.
2738	2738	15 Beginning July 1, 2024 and until July 1, 2025, subject to the
2739	2739	16 payment of amounts into the State and Local Sales Tax Reform
2740	2740	17 Fund, the Build Illinois Fund, the McCormick Place Expansion
2741	2741	18 Project Fund, the Illinois Tax Increment Fund, and the Tax
2742	2742	19 Compliance and Administration Fund as provided in this
2743	2743	20 Section, the Department shall pay each month into the Road
2744	2744	21 Fund the amount estimated to represent 64% of the net revenue
2745	2745	22 realized from the taxes imposed on motor fuel and gasohol.
2746	2746	23 Beginning on July 1, 2025, subject to the payment of amounts
2747	2747	24 into the State and Local Sales Tax Reform Fund, the Build
2748	2748	25 Illinois Fund, the McCormick Place Expansion Project Fund, the
2749	2749	26 Illinois Tax Increment Fund, and the Tax Compliance and
2750	2750
2751	2751
2752	2752
2753	2753
2754	2754
2755	2755	HB4965 - 72 - LRB103 37512 HLH 67635 b
2756	2756
2757	2757
2758	2758	HB4965- 73 -LRB103 37512 HLH 67635 b HB4965 - 73 - LRB103 37512 HLH 67635 b
2759	2759	HB4965 - 73 - LRB103 37512 HLH 67635 b
2760	2760	1 Administration Fund as provided in this Section, the
2761	2761	2 Department shall pay each month into the Road Fund the amount
2762	2762	3 estimated to represent 80% of the net revenue realized from
2763	2763	4 the taxes imposed on motor fuel and gasohol. As used in this
2764	2764	5 paragraph "motor fuel" has the meaning given to that term in
2765	2765	6 Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
2766	2766	7 meaning given to that term in Section 3-40 of the Use Tax Act.
2767	2767	8 Of the remainder of the moneys received by the Department
2768	2768	9 pursuant to this Act, 75% thereof shall be paid into the
2769	2769	10 General Revenue Fund of the State Treasury and 25% shall be
2770	2770	11 reserved in a special account and used only for the transfer to
2771	2771	12 the Common School Fund as part of the monthly transfer from the
2772	2772	13 General Revenue Fund in accordance with Section 8a of the
2773	2773	14 State Finance Act.
2774	2774	15 As soon as possible after the first day of each month, upon
2775	2775	16 certification of the Department of Revenue, the Comptroller
2776	2776	17 shall order transferred and the Treasurer shall transfer from
2777	2777	18 the General Revenue Fund to the Motor Fuel Tax Fund an amount
2778	2778	19 equal to 1.7% of 80% of the net revenue realized under this Act
2779	2779	20 for the second preceding month. Beginning April 1, 2000, this
2780	2780	21 transfer is no longer required and shall not be made.
2781	2781	22 Net revenue realized for a month shall be the revenue
2782	2782	23 collected by the State pursuant to this Act, less the amount
2783	2783	24 paid out during that month as refunds to taxpayers for
2784	2784	25 overpayment of liability.
2785	2785	26 (Source: P.A. 102-700, eff. 4-19-22; 103-363, eff. 7-28-23.)
2786	2786
2787	2787
2788	2788
2789	2789
2790	2790
2791	2791	HB4965 - 73 - LRB103 37512 HLH 67635 b
2792	2792
2793	2793
2794	2794	HB4965- 74 -LRB103 37512 HLH 67635 b HB4965 - 74 - LRB103 37512 HLH 67635 b
2795	2795	HB4965 - 74 - LRB103 37512 HLH 67635 b
2796	2796	1 Section 15. The Service Occupation Tax Act is amended by
2797	2797	2 changing Sections 3-10 and 9 as follows:
2798	2798	3 (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
2799	2799	4 Sec. 3-10. Rate of tax. Unless otherwise provided in this
2800	2800	5 Section, the tax imposed by this Act is at the rate of 6.25% of
2801	2801	6 the "selling price", as defined in Section 2 of the Service Use
2802	2802	7 Tax Act, of the tangible personal property. For the purpose of
2803	2803	8 computing this tax, in no event shall the "selling price" be
2804	2804	9 less than the cost price to the serviceman of the tangible
2805	2805	10 personal property transferred. The selling price of each item
2806	2806	11 of tangible personal property transferred as an incident of a
2807	2807	12 sale of service may be shown as a distinct and separate item on
2808	2808	13 the serviceman's billing to the service customer. If the
2809	2809	14 selling price is not so shown, the selling price of the
2810	2810	15 tangible personal property is deemed to be 50% of the
2811	2811	16 serviceman's entire billing to the service customer. When,
2812	2812	17 however, a serviceman contracts to design, develop, and
2813	2813	18 produce special order machinery or equipment, the tax imposed
2814	2814	19 by this Act shall be based on the serviceman's cost price of
2815	2815	20 the tangible personal property transferred incident to the
2816	2816	21 completion of the contract.
2817	2817	22 Beginning on January 1, 2025, with respect to school
2818	2818	23 supplies, the tax is imposed at the rate of 1.25% of the
2819	2819	24 "selling price", as defined in Section 2 of the Service Use Tax
2820	2820
2821	2821
2822	2822
2823	2823
2824	2824
2825	2825	HB4965 - 74 - LRB103 37512 HLH 67635 b
2826	2826
2827	2827
2828	2828	HB4965- 75 -LRB103 37512 HLH 67635 b HB4965 - 75 - LRB103 37512 HLH 67635 b
2829	2829	HB4965 - 75 - LRB103 37512 HLH 67635 b
2830	2830	1 Act, of the school supplies. This reduction is exempt from the
2831	2831	2 provisions of Section 3-55.
2832	2832	3 As used in this Section:
2833	2833	4 "School supplies" means items that may be used by a
2834	2834	5 student in a course of study, including, but not limited to:
2835	2835	6 binders; book bags; calculators; cellophane tape; blackboard
2836	2836	7 chalk; compasses; composition books; crayons; erasers;
2837	2837	8 expandable, pocket, plastic, and manila folders; glue, paste,
2838	2838	9 and paste sticks; highlighters; index cards; index card boxes;
2839	2839	10 legal pads; lunch boxes; markers; notebooks; paper, including
2840	2840	11 loose leaf ruled notebook paper, copy paper, graph paper,
2841	2841	12 tracing paper, manila paper, colored paper, poster board, and
2842	2842	13 construction paper; pencils; pencil leads; pens; ink and ink
2843	2843	14 refills for pens; pencil boxes and other school supply boxes;
2844	2844	15 pencil sharpeners; protractors; rulers; scissors; and writing
2845	2845	16 tablets.
2846	2846	17 "School supplies" does not include school art supplies,
2847	2847	18 except to the extent that those supplies are specifically
2848	2848	19 included in this definition; school instructional materials;
2849	2849	20 cameras; film and memory cards; video cameras, tapes, and
2850	2850	21 videotapes; computers; cell phones; Personal Digital
2851	2851	22 Assistants (PDAs); handheld electronic schedulers; and school
2852	2852	23 computer supplies.
2853	2853	24 Beginning on July 1, 2000 and through December 31, 2000,
2854	2854	25 with respect to motor fuel, as defined in Section 1.1 of the
2855	2855	26 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
2856	2856
2857	2857
2858	2858
2859	2859
2860	2860
2861	2861	HB4965 - 75 - LRB103 37512 HLH 67635 b
2862	2862
2863	2863
2864	2864	HB4965- 76 -LRB103 37512 HLH 67635 b HB4965 - 76 - LRB103 37512 HLH 67635 b
2865	2865	HB4965 - 76 - LRB103 37512 HLH 67635 b
2866	2866	1 the Use Tax Act, the tax is imposed at the rate of 1.25%.
2867	2867	2 With respect to gasohol, as defined in the Use Tax Act, the
2868	2868	3 tax imposed by this Act shall apply to (i) 70% of the cost
2869	2869	4 price of property transferred as an incident to the sale of
2870	2870	5 service on or after January 1, 1990, and before July 1, 2003,
2871	2871	6 (ii) 80% of the selling price of property transferred as an
2872	2872	7 incident to the sale of service on or after July 1, 2003 and on
2873	2873	8 or before July 1, 2017, (iii) 100% of the selling price of
2874	2874	9 property transferred as an incident to the sale of service
2875	2875	10 after July 1, 2017 and prior to January 1, 2024, (iv) 90% of
2876	2876	11 the selling price of property transferred as an incident to
2877	2877	12 the sale of service on or after January 1, 2024 and on or
2878	2878	13 before December 31, 2028, and (v) 100% of the selling price of
2879	2879	14 property transferred as an incident to the sale of service
2880	2880	15 after December 31, 2028. If, at any time, however, the tax
2881	2881	16 under this Act on sales of gasohol, as defined in the Use Tax
2882	2882	17 Act, is imposed at the rate of 1.25%, then the tax imposed by
2883	2883	18 this Act applies to 100% of the proceeds of sales of gasohol
2884	2884	19 made during that time.
2885	2885	20 With respect to mid-range ethanol blends, as defined in
2886	2886	21 Section 3-44.3 of the Use Tax Act, the tax imposed by this Act
2887	2887	22 applies to (i) 80% of the selling price of property
2888	2888	23 transferred as an incident to the sale of service on or after
2889	2889	24 January 1, 2024 and on or before December 31, 2028 and (ii)
2890	2890	25 100% of the selling price of property transferred as an
2891	2891	26 incident to the sale of service after December 31, 2028. If, at
2892	2892
2893	2893
2894	2894
2895	2895
2896	2896
2897	2897	HB4965 - 76 - LRB103 37512 HLH 67635 b
2898	2898
2899	2899
2900	2900	HB4965- 77 -LRB103 37512 HLH 67635 b HB4965 - 77 - LRB103 37512 HLH 67635 b
2901	2901	HB4965 - 77 - LRB103 37512 HLH 67635 b
2902	2902	1 any time, however, the tax under this Act on sales of mid-range
2903	2903	2 ethanol blends is imposed at the rate of 1.25%, then the tax
2904	2904	3 imposed by this Act applies to 100% of the selling price of
2905	2905	4 mid-range ethanol blends transferred as an incident to the
2906	2906	5 sale of service during that time.
2907	2907	6 With respect to majority blended ethanol fuel, as defined
2908	2908	7 in the Use Tax Act, the tax imposed by this Act does not apply
2909	2909	8 to the selling price of property transferred as an incident to
2910	2910	9 the sale of service on or after July 1, 2003 and on or before
2911	2911	10 December 31, 2028 but applies to 100% of the selling price
2912	2912	11 thereafter.
2913	2913	12 With respect to biodiesel blends, as defined in the Use
2914	2914	13 Tax Act, with no less than 1% and no more than 10% biodiesel,
2915	2915	14 the tax imposed by this Act applies to (i) 80% of the selling
2916	2916	15 price of property transferred as an incident to the sale of
2917	2917	16 service on or after July 1, 2003 and on or before December 31,
2918	2918	17 2018 and (ii) 100% of the proceeds of the selling price after
2919	2919	18 December 31, 2018 and before January 1, 2024. On and after
2920	2920	19 January 1, 2024 and on or before December 31, 2030, the
2921	2921	20 taxation of biodiesel, renewable diesel, and biodiesel blends
2922	2922	21 shall be as provided in Section 3-5.1 of the Use Tax Act. If,
2923	2923	22 at any time, however, the tax under this Act on sales of
2924	2924	23 biodiesel blends, as defined in the Use Tax Act, with no less
2925	2925	24 than 1% and no more than 10% biodiesel is imposed at the rate
2926	2926	25 of 1.25%, then the tax imposed by this Act applies to 100% of
2927	2927	26 the proceeds of sales of biodiesel blends with no less than 1%
2928	2928
2929	2929
2930	2930
2931	2931
2932	2932
2933	2933	HB4965 - 77 - LRB103 37512 HLH 67635 b
2934	2934
2935	2935
2936	2936	HB4965- 78 -LRB103 37512 HLH 67635 b HB4965 - 78 - LRB103 37512 HLH 67635 b
2937	2937	HB4965 - 78 - LRB103 37512 HLH 67635 b
2938	2938	1 and no more than 10% biodiesel made during that time.
2939	2939	2 With respect to biodiesel, as defined in the Use Tax Act,
2940	2940	3 and biodiesel blends, as defined in the Use Tax Act, with more
2941	2941	4 than 10% but no more than 99% biodiesel material, the tax
2942	2942	5 imposed by this Act does not apply to the proceeds of the
2943	2943	6 selling price of property transferred as an incident to the
2944	2944	7 sale of service on or after July 1, 2003 and on or before
2945	2945	8 December 31, 2023. On and after January 1, 2024 and on or
2946	2946	9 before December 31, 2030, the taxation of biodiesel, renewable
2947	2947	10 diesel, and biodiesel blends shall be as provided in Section
2948	2948	11 3-5.1 of the Use Tax Act.
2949	2949	12 At the election of any registered serviceman made for each
2950	2950	13 fiscal year, sales of service in which the aggregate annual
2951	2951	14 cost price of tangible personal property transferred as an
2952	2952	15 incident to the sales of service is less than 35%, or 75% in
2953	2953	16 the case of servicemen transferring prescription drugs or
2954	2954	17 servicemen engaged in graphic arts production, of the
2955	2955	18 aggregate annual total gross receipts from all sales of
2956	2956	19 service, the tax imposed by this Act shall be based on the
2957	2957	20 serviceman's cost price of the tangible personal property
2958	2958	21 transferred incident to the sale of those services.
2959	2959	22 Until July 1, 2022 and beginning again on July 1, 2023, the
2960	2960	23 tax shall be imposed at the rate of 1% on food prepared for
2961	2961	24 immediate consumption and transferred incident to a sale of
2962	2962	25 service subject to this Act or the Service Use Tax Act by an
2963	2963	26 entity licensed under the Hospital Licensing Act, the Nursing
2964	2964
2965	2965
2966	2966
2967	2967
2968	2968
2969	2969	HB4965 - 78 - LRB103 37512 HLH 67635 b
2970	2970
2971	2971
2972	2972	HB4965- 79 -LRB103 37512 HLH 67635 b HB4965 - 79 - LRB103 37512 HLH 67635 b
2973	2973	HB4965 - 79 - LRB103 37512 HLH 67635 b
2974	2974	1 Home Care Act, the Assisted Living and Shared Housing Act, the
2975	2975	2 ID/DD Community Care Act, the MC/DD Act, the Specialized
2976	2976	3 Mental Health Rehabilitation Act of 2013, or the Child Care
2977	2977	4 Act of 1969, or an entity that holds a permit issued pursuant
2978	2978	5 to the Life Care Facilities Act. Until July 1, 2022 and
2979	2979	6 beginning again on July 1, 2023, the tax shall also be imposed
2980	2980	7 at the rate of 1% on food for human consumption that is to be
2981	2981	8 consumed off the premises where it is sold (other than
2982	2982	9 alcoholic beverages, food consisting of or infused with adult
2983	2983	10 use cannabis, soft drinks, and food that has been prepared for
2984	2984	11 immediate consumption and is not otherwise included in this
2985	2985	12 paragraph).
2986	2986	13 Beginning on July 1, 2022 and until July 1, 2023, the tax
2987	2987	14 shall be imposed at the rate of 0% on food prepared for
2988	2988	15 immediate consumption and transferred incident to a sale of
2989	2989	16 service subject to this Act or the Service Use Tax Act by an
2990	2990	17 entity licensed under the Hospital Licensing Act, the Nursing
2991	2991	18 Home Care Act, the Assisted Living and Shared Housing Act, the
2992	2992	19 ID/DD Community Care Act, the MC/DD Act, the Specialized
2993	2993	20 Mental Health Rehabilitation Act of 2013, or the Child Care
2994	2994	21 Act of 1969, or an entity that holds a permit issued pursuant
2995	2995	22 to the Life Care Facilities Act. Beginning July 1, 2022 and
2996	2996	23 until July 1, 2023, the tax shall also be imposed at the rate
2997	2997	24 of 0% on food for human consumption that is to be consumed off
2998	2998	25 the premises where it is sold (other than alcoholic beverages,
2999	2999	26 food consisting of or infused with adult use cannabis, soft
3000	3000
3001	3001
3002	3002
3003	3003
3004	3004
3005	3005	HB4965 - 79 - LRB103 37512 HLH 67635 b
3006	3006
3007	3007
3008	3008	HB4965- 80 -LRB103 37512 HLH 67635 b HB4965 - 80 - LRB103 37512 HLH 67635 b
3009	3009	HB4965 - 80 - LRB103 37512 HLH 67635 b
3010	3010	1 drinks, and food that has been prepared for immediate
3011	3011	2 consumption and is not otherwise included in this paragraph).
3012	3012	3 The tax shall also be imposed at the rate of 1% on
3013	3013	4 prescription and nonprescription medicines, drugs, medical
3014	3014	5 appliances, products classified as Class III medical devices
3015	3015	6 by the United States Food and Drug Administration that are
3016	3016	7 used for cancer treatment pursuant to a prescription, as well
3017	3017	8 as any accessories and components related to those devices,
3018	3018	9 modifications to a motor vehicle for the purpose of rendering
3019	3019	10 it usable by a person with a disability, and insulin, blood
3020	3020	11 sugar testing materials, syringes, and needles used by human
3021	3021	12 diabetics. For the purposes of this Section, until September
3022	3022	13 1, 2009: the term "soft drinks" means any complete, finished,
3023	3023	14 ready-to-use, non-alcoholic drink, whether carbonated or not,
3024	3024	15 including, but not limited to, soda water, cola, fruit juice,
3025	3025	16 vegetable juice, carbonated water, and all other preparations
3026	3026	17 commonly known as soft drinks of whatever kind or description
3027	3027	18 that are contained in any closed or sealed can, carton, or
3028	3028	19 container, regardless of size; but "soft drinks" does not
3029	3029	20 include coffee, tea, non-carbonated water, infant formula,
3030	3030	21 milk or milk products as defined in the Grade A Pasteurized
3031	3031	22 Milk and Milk Products Act, or drinks containing 50% or more
3032	3032	23 natural fruit or vegetable juice.
3033	3033	24 Notwithstanding any other provisions of this Act,
3034	3034	25 beginning September 1, 2009, "soft drinks" means non-alcoholic
3035	3035	26 beverages that contain natural or artificial sweeteners. "Soft
3036	3036
3037	3037
3038	3038
3039	3039
3040	3040
3041	3041	HB4965 - 80 - LRB103 37512 HLH 67635 b
3042	3042
3043	3043
3044	3044	HB4965- 81 -LRB103 37512 HLH 67635 b HB4965 - 81 - LRB103 37512 HLH 67635 b
3045	3045	HB4965 - 81 - LRB103 37512 HLH 67635 b
3046	3046	1 drinks" does not include beverages that contain milk or milk
3047	3047	2 products, soy, rice or similar milk substitutes, or greater
3048	3048	3 than 50% of vegetable or fruit juice by volume.
3049	3049	4 Until August 1, 2009, and notwithstanding any other
3050	3050	5 provisions of this Act, "food for human consumption that is to
3051	3051	6 be consumed off the premises where it is sold" includes all
3052	3052	7 food sold through a vending machine, except soft drinks and
3053	3053	8 food products that are dispensed hot from a vending machine,
3054	3054	9 regardless of the location of the vending machine. Beginning
3055	3055	10 August 1, 2009, and notwithstanding any other provisions of
3056	3056	11 this Act, "food for human consumption that is to be consumed
3057	3057	12 off the premises where it is sold" includes all food sold
3058	3058	13 through a vending machine, except soft drinks, candy, and food
3059	3059	14 products that are dispensed hot from a vending machine,
3060	3060	15 regardless of the location of the vending machine.
3061	3061	16 Notwithstanding any other provisions of this Act,
3062	3062	17 beginning September 1, 2009, "food for human consumption that
3063	3063	18 is to be consumed off the premises where it is sold" does not
3064	3064	19 include candy. For purposes of this Section, "candy" means a
3065	3065	20 preparation of sugar, honey, or other natural or artificial
3066	3066	21 sweeteners in combination with chocolate, fruits, nuts or
3067	3067	22 other ingredients or flavorings in the form of bars, drops, or
3068	3068	23 pieces. "Candy" does not include any preparation that contains
3069	3069	24 flour or requires refrigeration.
3070	3070	25 Notwithstanding any other provisions of this Act,
3071	3071	26 beginning September 1, 2009, "nonprescription medicines and
3072	3072
3073	3073
3074	3074
3075	3075
3076	3076
3077	3077	HB4965 - 81 - LRB103 37512 HLH 67635 b
3078	3078
3079	3079
3080	3080	HB4965- 82 -LRB103 37512 HLH 67635 b HB4965 - 82 - LRB103 37512 HLH 67635 b
3081	3081	HB4965 - 82 - LRB103 37512 HLH 67635 b
3082	3082	1 drugs" does not include grooming and hygiene products. For
3083	3083	2 purposes of this Section, "grooming and hygiene products"
3084	3084	3 includes, but is not limited to, soaps and cleaning solutions,
3085	3085	4 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
3086	3086	5 lotions and screens, unless those products are available by
3087	3087	6 prescription only, regardless of whether the products meet the
3088	3088	7 definition of "over-the-counter-drugs". For the purposes of
3089	3089	8 this paragraph, "over-the-counter-drug" means a drug for human
3090	3090	9 use that contains a label that identifies the product as a drug
3091	3091	10 as required by 21 CFR 201.66. The "over-the-counter-drug"
3092	3092	11 label includes:
3093	3093	12 (A) a "Drug Facts" panel; or
3094	3094	13 (B) a statement of the "active ingredient(s)" with a
3095	3095	14 list of those ingredients contained in the compound,
3096	3096	15 substance or preparation.
3097	3097	16 Beginning on January 1, 2014 (the effective date of Public
3098	3098	17 Act 98-122), "prescription and nonprescription medicines and
3099	3099	18 drugs" includes medical cannabis purchased from a registered
3100	3100	19 dispensing organization under the Compassionate Use of Medical
3101	3101	20 Cannabis Program Act.
3102	3102	21 As used in this Section, "adult use cannabis" means
3103	3103	22 cannabis subject to tax under the Cannabis Cultivation
3104	3104	23 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
3105	3105	24 and does not include cannabis subject to tax under the
3106	3106	25 Compassionate Use of Medical Cannabis Program Act.
3107	3107	26 (Source: P.A. 102-4, eff. 4-27-21; 102-16, eff. 6-17-21;
3108	3108
3109	3109
3110	3110
3111	3111
3112	3112
3113	3113	HB4965 - 82 - LRB103 37512 HLH 67635 b
3114	3114
3115	3115
3116	3116	HB4965- 83 -LRB103 37512 HLH 67635 b HB4965 - 83 - LRB103 37512 HLH 67635 b
3117	3117	HB4965 - 83 - LRB103 37512 HLH 67635 b
3118	3118	1 102-700, Article 20, Section 20-15, eff. 4-19-22; 102-700,
3119	3119	2 Article 60, Section 60-25, eff. 4-19-22; 103-9, eff. 6-7-23;
3120	3120	3 103-154, eff. 6-30-23.)
3121	3121	4 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
3122	3122	5 Sec. 9. Each serviceman required or authorized to collect
3123	3123	6 the tax herein imposed shall pay to the Department the amount
3124	3124	7 of such tax at the time when he is required to file his return
3125	3125	8 for the period during which such tax was collectible, less a
3126	3126	9 discount of 2.1% prior to January 1, 1990, and 1.75% on and
3127	3127	10 after January 1, 1990, or $5 per calendar year, whichever is
3128	3128	11 greater, which is allowed to reimburse the serviceman for
3129	3129	12 expenses incurred in collecting the tax, keeping records,
3130	3130	13 preparing and filing returns, remitting the tax, and supplying
3131	3131	14 data to the Department on request. When determining the
3132	3132	15 discount allowed under this Section, servicemen shall include
3133	3133	16 the amount of tax that would have been due at the 1% rate but
3134	3134	17 for the 0% rate imposed under Public Act 102-700 this
3135	3135	18 amendatory Act of the 102nd General Assembly. The discount
3136	3136	19 under this Section is not allowed for the 1.25% portion of
3137	3137	20 taxes paid on aviation fuel that is subject to the revenue use
3138	3138	21 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
3139	3139	22 discount allowed under this Section is allowed only for
3140	3140	23 returns that are filed in the manner required by this Act. The
3141	3141	24 Department may disallow the discount for servicemen whose
3142	3142	25 certificate of registration is revoked at the time the return
3143	3143
3144	3144
3145	3145
3146	3146
3147	3147
3148	3148	HB4965 - 83 - LRB103 37512 HLH 67635 b
3149	3149
3150	3150
3151	3151	HB4965- 84 -LRB103 37512 HLH 67635 b HB4965 - 84 - LRB103 37512 HLH 67635 b
3152	3152	HB4965 - 84 - LRB103 37512 HLH 67635 b
3153	3153	1 is filed, but only if the Department's decision to revoke the
3154	3154	2 certificate of registration has become final.
3155	3155	3 Where such tangible personal property is sold under a
3156	3156	4 conditional sales contract, or under any other form of sale
3157	3157	5 wherein the payment of the principal sum, or a part thereof, is
3158	3158	6 extended beyond the close of the period for which the return is
3159	3159	7 filed, the serviceman, in collecting the tax may collect, for
3160	3160	8 each tax return period, only the tax applicable to the part of
3161	3161	9 the selling price actually received during such tax return
3162	3162	10 period.
3163	3163	11 Except as provided hereinafter in this Section, on or
3164	3164	12 before the twentieth day of each calendar month, such
3165	3165	13 serviceman shall file a return for the preceding calendar
3166	3166	14 month in accordance with reasonable rules and regulations to
3167	3167	15 be promulgated by the Department of Revenue. Such return shall
3168	3168	16 be filed on a form prescribed by the Department and shall
3169	3169	17 contain such information as the Department may reasonably
3170	3170	18 require. The return shall include the gross receipts which
3171	3171	19 were received during the preceding calendar month or quarter
3172	3172	20 on the following items upon which tax would have been due but
3173	3173	21 for the 0% rate imposed under Public Act 102-700 this
3174	3174	22 amendatory Act of the 102nd General Assembly: (i) food for
3175	3175	23 human consumption that is to be consumed off the premises
3176	3176	24 where it is sold (other than alcoholic beverages, food
3177	3177	25 consisting of or infused with adult use cannabis, soft drinks,
3178	3178	26 and food that has been prepared for immediate consumption);
3179	3179
3180	3180
3181	3181
3182	3182
3183	3183
3184	3184	HB4965 - 84 - LRB103 37512 HLH 67635 b
3185	3185
3186	3186
3187	3187	HB4965- 85 -LRB103 37512 HLH 67635 b HB4965 - 85 - LRB103 37512 HLH 67635 b
3188	3188	HB4965 - 85 - LRB103 37512 HLH 67635 b
3189	3189	1 and (ii) food prepared for immediate consumption and
3190	3190	2 transferred incident to a sale of service subject to this Act
3191	3191	3 or the Service Use Tax Act by an entity licensed under the
3192	3192	4 Hospital Licensing Act, the Nursing Home Care Act, the
3193	3193	5 Assisted Living and Shared Housing Act, the ID/DD Community
3194	3194	6 Care Act, the MC/DD Act, the Specialized Mental Health
3195	3195	7 Rehabilitation Act of 2013, or the Child Care Act of 1969, or
3196	3196	8 an entity that holds a permit issued pursuant to the Life Care
3197	3197	9 Facilities Act. The return shall also include the amount of
3198	3198	10 tax that would have been due on the items listed in the
3199	3199	11 previous sentence but for the 0% rate imposed under Public Act
3200	3200	12 102-700 this amendatory Act of the 102nd General Assembly.
3201	3201	13 On and after January 1, 2018, with respect to servicemen
3202	3202	14 whose annual gross receipts average $20,000 or more, all
3203	3203	15 returns required to be filed pursuant to this Act shall be
3204	3204	16 filed electronically. Servicemen who demonstrate that they do
3205	3205	17 not have access to the Internet or demonstrate hardship in
3206	3206	18 filing electronically may petition the Department to waive the
3207	3207	19 electronic filing requirement.
3208	3208	20 The Department may require returns to be filed on a
3209	3209	21 quarterly basis. If so required, a return for each calendar
3210	3210	22 quarter shall be filed on or before the twentieth day of the
3211	3211	23 calendar month following the end of such calendar quarter. The
3212	3212	24 taxpayer shall also file a return with the Department for each
3213	3213	25 of the first two months of each calendar quarter, on or before
3214	3214	26 the twentieth day of the following calendar month, stating:
3215	3215
3216	3216
3217	3217
3218	3218
3219	3219
3220	3220	HB4965 - 85 - LRB103 37512 HLH 67635 b
3221	3221
3222	3222
3223	3223	HB4965- 86 -LRB103 37512 HLH 67635 b HB4965 - 86 - LRB103 37512 HLH 67635 b
3224	3224	HB4965 - 86 - LRB103 37512 HLH 67635 b
3225	3225	1 1. The name of the seller;
3226	3226	2 2. The address of the principal place of business from
3227	3227	3 which he engages in business as a serviceman in this
3228	3228	4 State;
3229	3229	5 3. The total amount of taxable receipts received by
3230	3230	6 him during the preceding calendar month, including
3231	3231	7 receipts from charge and time sales, but less all
3232	3232	8 deductions allowed by law;
3233	3233	9 4. The amount of credit provided in Section 2d of this
3234	3234	10 Act;
3235	3235	11 5. The amount of tax due;
3236	3236	12 5-5. The signature of the taxpayer; and
3237	3237	13 6. Such other reasonable information as the Department
3238	3238	14 may require.
3239	3239	15 Each serviceman required or authorized to collect the tax
3240	3240	16 herein imposed on aviation fuel acquired as an incident to the
3241	3241	17 purchase of a service in this State during the preceding
3242	3242	18 calendar month shall, instead of reporting and paying tax as
3243	3243	19 otherwise required by this Section, report and pay such tax on
3244	3244	20 a separate aviation fuel tax return. The requirements related
3245	3245	21 to the return shall be as otherwise provided in this Section.
3246	3246	22 Notwithstanding any other provisions of this Act to the
3247	3247	23 contrary, servicemen transferring aviation fuel incident to
3248	3248	24 sales of service shall file all aviation fuel tax returns and
3249	3249	25 shall make all aviation fuel tax payments by electronic means
3250	3250	26 in the manner and form required by the Department. For
3251	3251
3252	3252
3253	3253
3254	3254
3255	3255
3256	3256	HB4965 - 86 - LRB103 37512 HLH 67635 b
3257	3257
3258	3258
3259	3259	HB4965- 87 -LRB103 37512 HLH 67635 b HB4965 - 87 - LRB103 37512 HLH 67635 b
3260	3260	HB4965 - 87 - LRB103 37512 HLH 67635 b
3261	3261	1 purposes of this Section, "aviation fuel" means jet fuel and
3262	3262	2 aviation gasoline.
3263	3263	3 If a taxpayer fails to sign a return within 30 days after
3264	3264	4 the proper notice and demand for signature by the Department,
3265	3265	5 the return shall be considered valid and any amount shown to be
3266	3266	6 due on the return shall be deemed assessed.
3267	3267	7 Notwithstanding any other provision of this Act to the
3268	3268	8 contrary, servicemen subject to tax on cannabis shall file all
3269	3269	9 cannabis tax returns and shall make all cannabis tax payments
3270	3270	10 by electronic means in the manner and form required by the
3271	3271	11 Department.
3272	3272	12 Prior to October 1, 2003, and on and after September 1,
3273	3273	13 2004 a serviceman may accept a Manufacturer's Purchase Credit
3274	3274	14 certification from a purchaser in satisfaction of Service Use
3275	3275	15 Tax as provided in Section 3-70 of the Service Use Tax Act if
3276	3276	16 the purchaser provides the appropriate documentation as
3277	3277	17 required by Section 3-70 of the Service Use Tax Act. A
3278	3278	18 Manufacturer's Purchase Credit certification, accepted prior
3279	3279	19 to October 1, 2003 or on or after September 1, 2004 by a
3280	3280	20 serviceman as provided in Section 3-70 of the Service Use Tax
3281	3281	21 Act, may be used by that serviceman to satisfy Service
3282	3282	22 Occupation Tax liability in the amount claimed in the
3283	3283	23 certification, not to exceed 6.25% of the receipts subject to
3284	3284	24 tax from a qualifying purchase. A Manufacturer's Purchase
3285	3285	25 Credit reported on any original or amended return filed under
3286	3286	26 this Act after October 20, 2003 for reporting periods prior to
3287	3287
3288	3288
3289	3289
3290	3290
3291	3291
3292	3292	HB4965 - 87 - LRB103 37512 HLH 67635 b
3293	3293
3294	3294
3295	3295	HB4965- 88 -LRB103 37512 HLH 67635 b HB4965 - 88 - LRB103 37512 HLH 67635 b
3296	3296	HB4965 - 88 - LRB103 37512 HLH 67635 b
3297	3297	1 September 1, 2004 shall be disallowed. Manufacturer's Purchase
3298	3298	2 Credit reported on annual returns due on or after January 1,
3299	3299	3 2005 will be disallowed for periods prior to September 1,
3300	3300	4 2004. No Manufacturer's Purchase Credit may be used after
3301	3301	5 September 30, 2003 through August 31, 2004 to satisfy any tax
3302	3302	6 liability imposed under this Act, including any audit
3303	3303	7 liability.
3304	3304	8 Beginning on July 1, 2023 and through December 31, 2032, a
3305	3305	9 serviceman may accept a Sustainable Aviation Fuel Purchase
3306	3306	10 Credit certification from an air common carrier-purchaser in
3307	3307	11 satisfaction of Service Use Tax as provided in Section 3-72 of
3308	3308	12 the Service Use Tax Act if the purchaser provides the
3309	3309	13 appropriate documentation as required by Section 3-72 of the
3310	3310	14 Service Use Tax Act. A Sustainable Aviation Fuel Purchase
3311	3311	15 Credit certification accepted by a serviceman in accordance
3312	3312	16 with this paragraph may be used by that serviceman to satisfy
3313	3313	17 service occupation tax liability (but not in satisfaction of
3314	3314	18 penalty or interest) in the amount claimed in the
3315	3315	19 certification, not to exceed 6.25% of the receipts subject to
3316	3316	20 tax from a sale of aviation fuel. In addition, for a sale of
3317	3317	21 aviation fuel to qualify to earn the Sustainable Aviation Fuel
3318	3318	22 Purchase Credit, servicemen must retain in their books and
3319	3319	23 records a certification from the producer of the aviation fuel
3320	3320	24 that the aviation fuel sold by the serviceman and for which a
3321	3321	25 sustainable aviation fuel purchase credit was earned meets the
3322	3322	26 definition of sustainable aviation fuel under Section 3-72 of
3323	3323
3324	3324
3325	3325
3326	3326
3327	3327
3328	3328	HB4965 - 88 - LRB103 37512 HLH 67635 b
3329	3329
3330	3330
3331	3331	HB4965- 89 -LRB103 37512 HLH 67635 b HB4965 - 89 - LRB103 37512 HLH 67635 b
3332	3332	HB4965 - 89 - LRB103 37512 HLH 67635 b
3333	3333	1 the Service Use Tax Act. The documentation must include detail
3334	3334	2 sufficient for the Department to determine the number of
3335	3335	3 gallons of sustainable aviation fuel sold.
3336	3336	4 If the serviceman's average monthly tax liability to the
3337	3337	5 Department does not exceed $200, the Department may authorize
3338	3338	6 his returns to be filed on a quarter annual basis, with the
3339	3339	7 return for January, February, and March of a given year being
3340	3340	8 due by April 20 of such year; with the return for April, May,
3341	3341	9 and June of a given year being due by July 20 of such year;
3342	3342	10 with the return for July, August, and September of a given year
3343	3343	11 being due by October 20 of such year, and with the return for
3344	3344	12 October, November, and December of a given year being due by
3345	3345	13 January 20 of the following year.
3346	3346	14 If the serviceman's average monthly tax liability to the
3347	3347	15 Department does not exceed $50, the Department may authorize
3348	3348	16 his returns to be filed on an annual basis, with the return for
3349	3349	17 a given year being due by January 20 of the following year.
3350	3350	18 Such quarter annual and annual returns, as to form and
3351	3351	19 substance, shall be subject to the same requirements as
3352	3352	20 monthly returns.
3353	3353	21 Notwithstanding any other provision in this Act concerning
3354	3354	22 the time within which a serviceman may file his return, in the
3355	3355	23 case of any serviceman who ceases to engage in a kind of
3356	3356	24 business which makes him responsible for filing returns under
3357	3357	25 this Act, such serviceman shall file a final return under this
3358	3358	26 Act with the Department not more than one 1 month after
3359	3359
3360	3360
3361	3361
3362	3362
3363	3363
3364	3364	HB4965 - 89 - LRB103 37512 HLH 67635 b
3365	3365
3366	3366
3367	3367	HB4965- 90 -LRB103 37512 HLH 67635 b HB4965 - 90 - LRB103 37512 HLH 67635 b
3368	3368	HB4965 - 90 - LRB103 37512 HLH 67635 b
3369	3369	1 discontinuing such business.
3370	3370	2 Beginning October 1, 1993, a taxpayer who has an average
3371	3371	3 monthly tax liability of $150,000 or more shall make all
3372	3372	4 payments required by rules of the Department by electronic
3373	3373	5 funds transfer. Beginning October 1, 1994, a taxpayer who has
3374	3374	6 an average monthly tax liability of $100,000 or more shall
3375	3375	7 make all payments required by rules of the Department by
3376	3376	8 electronic funds transfer. Beginning October 1, 1995, a
3377	3377	9 taxpayer who has an average monthly tax liability of $50,000
3378	3378	10 or more shall make all payments required by rules of the
3379	3379	11 Department by electronic funds transfer. Beginning October 1,
3380	3380	12 2000, a taxpayer who has an annual tax liability of $200,000 or
3381	3381	13 more shall make all payments required by rules of the
3382	3382	14 Department by electronic funds transfer. The term "annual tax
3383	3383	15 liability" shall be the sum of the taxpayer's liabilities
3384	3384	16 under this Act, and under all other State and local occupation
3385	3385	17 and use tax laws administered by the Department, for the
3386	3386	18 immediately preceding calendar year. The term "average monthly
3387	3387	19 tax liability" means the sum of the taxpayer's liabilities
3388	3388	20 under this Act, and under all other State and local occupation
3389	3389	21 and use tax laws administered by the Department, for the
3390	3390	22 immediately preceding calendar year divided by 12. Beginning
3391	3391	23 on October 1, 2002, a taxpayer who has a tax liability in the
3392	3392	24 amount set forth in subsection (b) of Section 2505-210 of the
3393	3393	25 Department of Revenue Law shall make all payments required by
3394	3394	26 rules of the Department by electronic funds transfer.
3395	3395
3396	3396
3397	3397
3398	3398
3399	3399
3400	3400	HB4965 - 90 - LRB103 37512 HLH 67635 b
3401	3401
3402	3402
3403	3403	HB4965- 91 -LRB103 37512 HLH 67635 b HB4965 - 91 - LRB103 37512 HLH 67635 b
3404	3404	HB4965 - 91 - LRB103 37512 HLH 67635 b
3405	3405	1 Before August 1 of each year beginning in 1993, the
3406	3406	2 Department shall notify all taxpayers required to make
3407	3407	3 payments by electronic funds transfer. All taxpayers required
3408	3408	4 to make payments by electronic funds transfer shall make those
3409	3409	5 payments for a minimum of one year beginning on October 1.
3410	3410	6 Any taxpayer not required to make payments by electronic
3411	3411	7 funds transfer may make payments by electronic funds transfer
3412	3412	8 with the permission of the Department.
3413	3413	9 All taxpayers required to make payment by electronic funds
3414	3414	10 transfer and any taxpayers authorized to voluntarily make
3415	3415	11 payments by electronic funds transfer shall make those
3416	3416	12 payments in the manner authorized by the Department.
3417	3417	13 The Department shall adopt such rules as are necessary to
3418	3418	14 effectuate a program of electronic funds transfer and the
3419	3419	15 requirements of this Section.
3420	3420	16 Where a serviceman collects the tax with respect to the
3421	3421	17 selling price of tangible personal property which he sells and
3422	3422	18 the purchaser thereafter returns such tangible personal
3423	3423	19 property and the serviceman refunds the selling price thereof
3424	3424	20 to the purchaser, such serviceman shall also refund, to the
3425	3425	21 purchaser, the tax so collected from the purchaser. When
3426	3426	22 filing his return for the period in which he refunds such tax
3427	3427	23 to the purchaser, the serviceman may deduct the amount of the
3428	3428	24 tax so refunded by him to the purchaser from any other Service
3429	3429	25 Occupation Tax, Service Use Tax, Retailers' Occupation Tax, or
3430	3430	26 Use Tax which such serviceman may be required to pay or remit
3431	3431
3432	3432
3433	3433
3434	3434
3435	3435
3436	3436	HB4965 - 91 - LRB103 37512 HLH 67635 b
3437	3437
3438	3438
3439	3439	HB4965- 92 -LRB103 37512 HLH 67635 b HB4965 - 92 - LRB103 37512 HLH 67635 b
3440	3440	HB4965 - 92 - LRB103 37512 HLH 67635 b
3441	3441	1 to the Department, as shown by such return, provided that the
3442	3442	2 amount of the tax to be deducted shall previously have been
3443	3443	3 remitted to the Department by such serviceman. If the
3444	3444	4 serviceman shall not previously have remitted the amount of
3445	3445	5 such tax to the Department, he shall be entitled to no
3446	3446	6 deduction hereunder upon refunding such tax to the purchaser.
3447	3447	7 If experience indicates such action to be practicable, the
3448	3448	8 Department may prescribe and furnish a combination or joint
3449	3449	9 return which will enable servicemen, who are required to file
3450	3450	10 returns hereunder and also under the Retailers' Occupation Tax
3451	3451	11 Act, the Use Tax Act, or the Service Use Tax Act, to furnish
3452	3452	12 all the return information required by all said Acts on the one
3453	3453	13 form.
3454	3454	14 Where the serviceman has more than one business registered
3455	3455	15 with the Department under separate registrations hereunder,
3456	3456	16 such serviceman shall file separate returns for each
3457	3457	17 registered business.
3458	3458	18 Beginning January 1, 2025, the Department shall pay into
3459	3459	19 the County and Mass Transit District Fund 20% of the net
3460	3460	20 revenue realized from the 1.25% rate on school supplies.
3461	3461	21 Beginning January 1, 2025, the Department shall pay into the
3462	3462	22 Local Government Tax Fund 80% of the revenue realized for the
3463	3463	23 preceding month from the 1.25% rate on school supplies.
3464	3464	24 Beginning January 1, 1990, each month the Department shall
3465	3465	25 pay into the Local Government Tax Fund the revenue realized
3466	3466	26 for the preceding month from the 1% tax imposed under this Act.
3467	3467
3468	3468
3469	3469
3470	3470
3471	3471
3472	3472	HB4965 - 92 - LRB103 37512 HLH 67635 b
3473	3473
3474	3474
3475	3475	HB4965- 93 -LRB103 37512 HLH 67635 b HB4965 - 93 - LRB103 37512 HLH 67635 b
3476	3476	HB4965 - 93 - LRB103 37512 HLH 67635 b
3477	3477	1 Beginning January 1, 1990, each month the Department shall
3478	3478	2 pay into the County and Mass Transit District Fund 4% of the
3479	3479	3 revenue realized for the preceding month from the 6.25%
3480	3480	4 general rate on sales of tangible personal property other than
3481	3481	5 aviation fuel sold on or after December 1, 2019. This
3482	3482	6 exception for aviation fuel only applies for so long as the
3483	3483	7 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
3484	3484	8 47133 are binding on the State.
3485	3485	9 Beginning August 1, 2000, each month the Department shall
3486	3486	10 pay into the County and Mass Transit District Fund 20% of the
3487	3487	11 net revenue realized for the preceding month from the 1.25%
3488	3488	12 rate on the selling price of motor fuel and gasohol.
3489	3489	13 Beginning January 1, 1990, each month the Department shall
3490	3490	14 pay into the Local Government Tax Fund 16% of the revenue
3491	3491	15 realized for the preceding month from the 6.25% general rate
3492	3492	16 on transfers of tangible personal property other than aviation
3493	3493	17 fuel sold on or after December 1, 2019. This exception for
3494	3494	18 aviation fuel only applies for so long as the revenue use
3495	3495	19 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
3496	3496	20 binding on the State.
3497	3497	21 For aviation fuel sold on or after December 1, 2019, each
3498	3498	22 month the Department shall pay into the State Aviation Program
3499	3499	23 Fund 20% of the net revenue realized for the preceding month
3500	3500	24 from the 6.25% general rate on the selling price of aviation
3501	3501	25 fuel, less an amount estimated by the Department to be
3502	3502	26 required for refunds of the 20% portion of the tax on aviation
3503	3503
3504	3504
3505	3505
3506	3506
3507	3507
3508	3508	HB4965 - 93 - LRB103 37512 HLH 67635 b
3509	3509
3510	3510
3511	3511	HB4965- 94 -LRB103 37512 HLH 67635 b HB4965 - 94 - LRB103 37512 HLH 67635 b
3512	3512	HB4965 - 94 - LRB103 37512 HLH 67635 b
3513	3513	1 fuel under this Act, which amount shall be deposited into the
3514	3514	2 Aviation Fuel Sales Tax Refund Fund. The Department shall only
3515	3515	3 pay moneys into the State Aviation Program Fund and the
3516	3516	4 Aviation Fuel Sales Tax Refund Fund under this Act for so long
3517	3517	5 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
3518	3518	6 U.S.C. 47133 are binding on the State.
3519	3519	7 Beginning August 1, 2000, each month the Department shall
3520	3520	8 pay into the Local Government Tax Fund 80% of the net revenue
3521	3521	9 realized for the preceding month from the 1.25% rate on the
3522	3522	10 selling price of motor fuel and gasohol.
3523	3523	11 Beginning October 1, 2009, each month the Department shall
3524	3524	12 pay into the Capital Projects Fund an amount that is equal to
3525	3525	13 an amount estimated by the Department to represent 80% of the
3526	3526	14 net revenue realized for the preceding month from the sale of
3527	3527	15 candy, grooming and hygiene products, and soft drinks that had
3528	3528	16 been taxed at a rate of 1% prior to September 1, 2009 but that
3529	3529	17 are now taxed at 6.25%.
3530	3530	18 Beginning July 1, 2013, each month the Department shall
3531	3531	19 pay into the Underground Storage Tank Fund from the proceeds
3532	3532	20 collected under this Act, the Use Tax Act, the Service Use Tax
3533	3533	21 Act, and the Retailers' Occupation Tax Act an amount equal to
3534	3534	22 the average monthly deficit in the Underground Storage Tank
3535	3535	23 Fund during the prior year, as certified annually by the
3536	3536	24 Illinois Environmental Protection Agency, but the total
3537	3537	25 payment into the Underground Storage Tank Fund under this Act,
3538	3538	26 the Use Tax Act, the Service Use Tax Act, and the Retailers'
3539	3539
3540	3540
3541	3541
3542	3542
3543	3543
3544	3544	HB4965 - 94 - LRB103 37512 HLH 67635 b
3545	3545
3546	3546
3547	3547	HB4965- 95 -LRB103 37512 HLH 67635 b HB4965 - 95 - LRB103 37512 HLH 67635 b
3548	3548	HB4965 - 95 - LRB103 37512 HLH 67635 b
3549	3549	1 Occupation Tax Act shall not exceed $18,000,000 in any State
3550	3550	2 fiscal year. As used in this paragraph, the "average monthly
3551	3551	3 deficit" shall be equal to the difference between the average
3552	3552	4 monthly claims for payment by the fund and the average monthly
3553	3553	5 revenues deposited into the fund, excluding payments made
3554	3554	6 pursuant to this paragraph.
3555	3555	7 Beginning July 1, 2015, of the remainder of the moneys
3556	3556	8 received by the Department under the Use Tax Act, the Service
3557	3557	9 Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
3558	3558	10 each month the Department shall deposit $500,000 into the
3559	3559	11 State Crime Laboratory Fund.
3560	3560	12 Of the remainder of the moneys received by the Department
3561	3561	13 pursuant to this Act, (a) 1.75% thereof shall be paid into the
3562	3562	14 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
3563	3563	15 and after July 1, 1989, 3.8% thereof shall be paid into the
3564	3564	16 Build Illinois Fund; provided, however, that if in any fiscal
3565	3565	17 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
3566	3566	18 may be, of the moneys received by the Department and required
3567	3567	19 to be paid into the Build Illinois Fund pursuant to Section 3
3568	3568	20 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
3569	3569	21 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
3570	3570	22 Service Occupation Tax Act, such Acts being hereinafter called
3571	3571	23 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
3572	3572	24 may be, of moneys being hereinafter called the "Tax Act
3573	3573	25 Amount", and (2) the amount transferred to the Build Illinois
3574	3574	26 Fund from the State and Local Sales Tax Reform Fund shall be
3575	3575
3576	3576
3577	3577
3578	3578
3579	3579
3580	3580	HB4965 - 95 - LRB103 37512 HLH 67635 b
3581	3581
3582	3582
3583	3583	HB4965- 96 -LRB103 37512 HLH 67635 b HB4965 - 96 - LRB103 37512 HLH 67635 b
3584	3584	HB4965 - 96 - LRB103 37512 HLH 67635 b
3585	3585	1 less than the Annual Specified Amount (as defined in Section 3
3586	3586	2 of the Retailers' Occupation Tax Act), an amount equal to the
3587	3587	3 difference shall be immediately paid into the Build Illinois
3588	3588	4 Fund from other moneys received by the Department pursuant to
3589	3589	5 the Tax Acts; and further provided, that if on the last
3590	3590	6 business day of any month the sum of (1) the Tax Act Amount
3591	3591	7 required to be deposited into the Build Illinois Account in
3592	3592	8 the Build Illinois Fund during such month and (2) the amount
3593	3593	9 transferred during such month to the Build Illinois Fund from
3594	3594	10 the State and Local Sales Tax Reform Fund shall have been less
3595	3595	11 than 1/12 of the Annual Specified Amount, an amount equal to
3596	3596	12 the difference shall be immediately paid into the Build
3597	3597	13 Illinois Fund from other moneys received by the Department
3598	3598	14 pursuant to the Tax Acts; and, further provided, that in no
3599	3599	15 event shall the payments required under the preceding proviso
3600	3600	16 result in aggregate payments into the Build Illinois Fund
3601	3601	17 pursuant to this clause (b) for any fiscal year in excess of
3602	3602	18 the greater of (i) the Tax Act Amount or (ii) the Annual
3603	3603	19 Specified Amount for such fiscal year; and, further provided,
3604	3604	20 that the amounts payable into the Build Illinois Fund under
3605	3605	21 this clause (b) shall be payable only until such time as the
3606	3606	22 aggregate amount on deposit under each trust indenture
3607	3607	23 securing Bonds issued and outstanding pursuant to the Build
3608	3608	24 Illinois Bond Act is sufficient, taking into account any
3609	3609	25 future investment income, to fully provide, in accordance with
3610	3610	26 such indenture, for the defeasance of or the payment of the
3611	3611
3612	3612
3613	3613
3614	3614
3615	3615
3616	3616	HB4965 - 96 - LRB103 37512 HLH 67635 b
3617	3617
3618	3618
3619	3619	HB4965- 97 -LRB103 37512 HLH 67635 b HB4965 - 97 - LRB103 37512 HLH 67635 b
3620	3620	HB4965 - 97 - LRB103 37512 HLH 67635 b
3621	3621	1 principal of, premium, if any, and interest on the Bonds
3622	3622	2 secured by such indenture and on any Bonds expected to be
3623	3623	3 issued thereafter and all fees and costs payable with respect
3624	3624	4 thereto, all as certified by the Director of the Bureau of the
3625	3625	5 Budget (now Governor's Office of Management and Budget). If on
3626	3626	6 the last business day of any month in which Bonds are
3627	3627	7 outstanding pursuant to the Build Illinois Bond Act, the
3628	3628	8 aggregate of the moneys deposited in the Build Illinois Bond
3629	3629	9 Account in the Build Illinois Fund in such month shall be less
3630	3630	10 than the amount required to be transferred in such month from
3631	3631	11 the Build Illinois Bond Account to the Build Illinois Bond
3632	3632	12 Retirement and Interest Fund pursuant to Section 13 of the
3633	3633	13 Build Illinois Bond Act, an amount equal to such deficiency
3634	3634	14 shall be immediately paid from other moneys received by the
3635	3635	15 Department pursuant to the Tax Acts to the Build Illinois
3636	3636	16 Fund; provided, however, that any amounts paid to the Build
3637	3637	17 Illinois Fund in any fiscal year pursuant to this sentence
3638	3638	18 shall be deemed to constitute payments pursuant to clause (b)
3639	3639	19 of the preceding sentence and shall reduce the amount
3640	3640	20 otherwise payable for such fiscal year pursuant to clause (b)
3641	3641	21 of the preceding sentence. The moneys received by the
3642	3642	22 Department pursuant to this Act and required to be deposited
3643	3643	23 into the Build Illinois Fund are subject to the pledge, claim
3644	3644	24 and charge set forth in Section 12 of the Build Illinois Bond
3645	3645	25 Act.
3646	3646	26 Subject to payment of amounts into the Build Illinois Fund
3647	3647
3648	3648
3649	3649
3650	3650
3651	3651
3652	3652	HB4965 - 97 - LRB103 37512 HLH 67635 b
3653	3653
3654	3654
3655	3655	HB4965- 98 -LRB103 37512 HLH 67635 b HB4965 - 98 - LRB103 37512 HLH 67635 b
3656	3656	HB4965 - 98 - LRB103 37512 HLH 67635 b
3657	3657	1 as provided in the preceding paragraph or in any amendment
3658	3658	2 thereto hereafter enacted, the following specified monthly
3659	3659	3 installment of the amount requested in the certificate of the
3660	3660	4 Chairman of the Metropolitan Pier and Exposition Authority
3661	3661	5 provided under Section 8.25f of the State Finance Act, but not
3662	3662	6 in excess of the sums designated as "Total Deposit", shall be
3663	3663	7 deposited in the aggregate from collections under Section 9 of
3664	3664	8 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
3665	3665	9 9 of the Service Occupation Tax Act, and Section 3 of the
3666	3666	10 Retailers' Occupation Tax Act into the McCormick Place
3667	3667	11 Expansion Project Fund in the specified fiscal years.
3668	3668	12Fiscal YearTotal Deposit131993 $0141994 53,000,000151995 58,000,000161996 61,000,000171997 64,000,000181998 68,000,000191999 71,000,000202000 75,000,000212001 80,000,000222002 93,000,000232003 99,000,000242004103,000,000252005108,000,000 12 Fiscal Year Total Deposit 13 1993 $0 14 1994 53,000,000 15 1995 58,000,000 16 1996 61,000,000 17 1997 64,000,000 18 1998 68,000,000 19 1999 71,000,000 20 2000 75,000,000 21 2001 80,000,000 22 2002 93,000,000 23 2003 99,000,000 24 2004 103,000,000 25 2005 108,000,000
3669	3669	12 Fiscal Year Total Deposit
3670	3670	13 1993 $0
3671	3671	14 1994 53,000,000
3672	3672	15 1995 58,000,000
3673	3673	16 1996 61,000,000
3674	3674	17 1997 64,000,000
3675	3675	18 1998 68,000,000
3676	3676	19 1999 71,000,000
3677	3677	20 2000 75,000,000
3678	3678	21 2001 80,000,000
3679	3679	22 2002 93,000,000
3680	3680	23 2003 99,000,000
3681	3681	24 2004 103,000,000
3682	3682	25 2005 108,000,000
3683	3683
3684	3684
3685	3685
3686	3686
3687	3687
3688	3688	HB4965 - 98 - LRB103 37512 HLH 67635 b
3689	3689
3690	3690
3691	3691	12 Fiscal Year Total Deposit
3692	3692	13 1993 $0
3693	3693	14 1994 53,000,000
3694	3694	15 1995 58,000,000
3695	3695	16 1996 61,000,000
3696	3696	17 1997 64,000,000
3697	3697	18 1998 68,000,000
3698	3698	19 1999 71,000,000
3699	3699	20 2000 75,000,000
3700	3700	21 2001 80,000,000
3701	3701	22 2002 93,000,000
3702	3702	23 2003 99,000,000
3703	3703	24 2004 103,000,000
3704	3704	25 2005 108,000,000
3705	3705
3706	3706
3707	3707	HB4965- 99 -LRB103 37512 HLH 67635 b HB4965 - 99 - LRB103 37512 HLH 67635 b
3708	3708	HB4965 - 99 - LRB103 37512 HLH 67635 b
3709	3709	12006113,000,00022007119,000,00032008126,000,00042009132,000,00052010139,000,00062011146,000,00072012153,000,00082013161,000,00092014170,000,000102015179,000,000112016189,000,000122017199,000,000132018210,000,000142019221,000,000152020233,000,000162021300,000,000 172022300,000,000182023300,000,000192024 300,000,000202025 300,000,000212026 300,000,000222027 375,000,000232028 375,000,000242029 375,000,000252030 375,000,000262031 375,000,000 1 2006 113,000,000 2 2007 119,000,000 3 2008 126,000,000 4 2009 132,000,000 5 2010 139,000,000 6 2011 146,000,000 7 2012 153,000,000 8 2013 161,000,000 9 2014 170,000,000 10 2015 179,000,000 11 2016 189,000,000 12 2017 199,000,000 13 2018 210,000,000 14 2019 221,000,000 15 2020 233,000,000 16 2021 300,000,000 17 2022 300,000,000 18 2023 300,000,000 19 2024 300,000,000 20 2025 300,000,000 21 2026 300,000,000 22 2027 375,000,000 23 2028 375,000,000 24 2029 375,000,000 25 2030 375,000,000 26 2031 375,000,000
3710	3710	1 2006 113,000,000
3711	3711	2 2007 119,000,000
3712	3712	3 2008 126,000,000
3713	3713	4 2009 132,000,000
3714	3714	5 2010 139,000,000
3715	3715	6 2011 146,000,000
3716	3716	7 2012 153,000,000
3717	3717	8 2013 161,000,000
3718	3718	9 2014 170,000,000
3719	3719	10 2015 179,000,000
3720	3720	11 2016 189,000,000
3721	3721	12 2017 199,000,000
3722	3722	13 2018 210,000,000
3723	3723	14 2019 221,000,000
3724	3724	15 2020 233,000,000
3725	3725	16 2021 300,000,000
3726	3726	17 2022 300,000,000
3727	3727	18 2023 300,000,000
3728	3728	19 2024 300,000,000
3729	3729	20 2025 300,000,000
3730	3730	21 2026 300,000,000
3731	3731	22 2027 375,000,000
3732	3732	23 2028 375,000,000
3733	3733	24 2029 375,000,000
3734	3734	25 2030 375,000,000
3735	3735	26 2031 375,000,000
3736	3736
3737	3737
3738	3738
3739	3739
3740	3740
3741	3741	HB4965 - 99 - LRB103 37512 HLH 67635 b
3742	3742
3743	3743	1 2006 113,000,000
3744	3744	2 2007 119,000,000
3745	3745	3 2008 126,000,000
3746	3746	4 2009 132,000,000
3747	3747	5 2010 139,000,000
3748	3748	6 2011 146,000,000
3749	3749	7 2012 153,000,000
3750	3750	8 2013 161,000,000
3751	3751	9 2014 170,000,000
3752	3752	10 2015 179,000,000
3753	3753	11 2016 189,000,000
3754	3754	12 2017 199,000,000
3755	3755	13 2018 210,000,000
3756	3756	14 2019 221,000,000
3757	3757	15 2020 233,000,000
3758	3758	16 2021 300,000,000
3759	3759	17 2022 300,000,000
3760	3760	18 2023 300,000,000
3761	3761	19 2024 300,000,000
3762	3762	20 2025 300,000,000
3763	3763	21 2026 300,000,000
3764	3764	22 2027 375,000,000
3765	3765	23 2028 375,000,000
3766	3766	24 2029 375,000,000
3767	3767	25 2030 375,000,000
3768	3768	26 2031 375,000,000
3769	3769
3770	3770
3771	3771	HB4965- 100 -LRB103 37512 HLH 67635 b HB4965 - 100 - LRB103 37512 HLH 67635 b
3772	3772	HB4965 - 100 - LRB103 37512 HLH 67635 b
3773	3773	12032 375,000,00022033 375,000,00032034375,000,00042035375,000,00052036450,000,0006and 7each fiscal year 8thereafter that bonds 9are outstanding under 10Section 13.2 of the 11Metropolitan Pier and 12Exposition Authority Act, 13but not after fiscal year 2060. 1 2032 375,000,000 2 2033 375,000,000 3 2034 375,000,000 4 2035 375,000,000 5 2036 450,000,000 6 and 7 each fiscal year 8 thereafter that bonds 9 are outstanding under 10 Section 13.2 of the 11 Metropolitan Pier and 12 Exposition Authority Act, 13 but not after fiscal year 2060.
3774	3774	1 2032 375,000,000
3775	3775	2 2033 375,000,000
3776	3776	3 2034 375,000,000
3777	3777	4 2035 375,000,000
3778	3778	5 2036 450,000,000
3779	3779	6 and
3780	3780	7 each fiscal year
3781	3781	8 thereafter that bonds
3782	3782	9 are outstanding under
3783	3783	10 Section 13.2 of the
3784	3784	11 Metropolitan Pier and
3785	3785	12 Exposition Authority Act,
3786	3786	13 but not after fiscal year 2060.
3787	3787	14 Beginning July 20, 1993 and in each month of each fiscal
3788	3788	15 year thereafter, one-eighth of the amount requested in the
3789	3789	16 certificate of the Chairman of the Metropolitan Pier and
3790	3790	17 Exposition Authority for that fiscal year, less the amount
3791	3791	18 deposited into the McCormick Place Expansion Project Fund by
3792	3792	19 the State Treasurer in the respective month under subsection
3793	3793	20 (g) of Section 13 of the Metropolitan Pier and Exposition
3794	3794	21 Authority Act, plus cumulative deficiencies in the deposits
3795	3795	22 required under this Section for previous months and years,
3796	3796	23 shall be deposited into the McCormick Place Expansion Project
3797	3797	24 Fund, until the full amount requested for the fiscal year, but
3798	3798	25 not in excess of the amount specified above as "Total
3799	3799	26 Deposit", has been deposited.
3800	3800
3801	3801
3802	3802
3803	3803
3804	3804
3805	3805	HB4965 - 100 - LRB103 37512 HLH 67635 b
3806	3806
3807	3807	1 2032 375,000,000
3808	3808	2 2033 375,000,000
3809	3809	3 2034 375,000,000
3810	3810	4 2035 375,000,000
3811	3811	5 2036 450,000,000
3812	3812	6 and
3813	3813	7 each fiscal year
3814	3814	8 thereafter that bonds
3815	3815	9 are outstanding under
3816	3816	10 Section 13.2 of the
3817	3817	11 Metropolitan Pier and
3818	3818	12 Exposition Authority Act,
3819	3819	13 but not after fiscal year 2060.
3820	3820
3821	3821
3822	3822	HB4965- 101 -LRB103 37512 HLH 67635 b HB4965 - 101 - LRB103 37512 HLH 67635 b
3823	3823	HB4965 - 101 - LRB103 37512 HLH 67635 b
3824	3824	1 Subject to payment of amounts into the Capital Projects
3825	3825	2 Fund, the Build Illinois Fund, and the McCormick Place
3826	3826	3 Expansion Project Fund pursuant to the preceding paragraphs or
3827	3827	4 in any amendments thereto hereafter enacted, for aviation fuel
3828	3828	5 sold on or after December 1, 2019, the Department shall each
3829	3829	6 month deposit into the Aviation Fuel Sales Tax Refund Fund an
3830	3830	7 amount estimated by the Department to be required for refunds
3831	3831	8 of the 80% portion of the tax on aviation fuel under this Act.
3832	3832	9 The Department shall only deposit moneys into the Aviation
3833	3833	10 Fuel Sales Tax Refund Fund under this paragraph for so long as
3834	3834	11 the revenue use requirements of 49 U.S.C. 47107(b) and 49
3835	3835	12 U.S.C. 47133 are binding on the State.
3836	3836	13 Subject to payment of amounts into the Build Illinois Fund
3837	3837	14 and the McCormick Place Expansion Project Fund pursuant to the
3838	3838	15 preceding paragraphs or in any amendments thereto hereafter
3839	3839	16 enacted, beginning July 1, 1993 and ending on September 30,
3840	3840	17 2013, the Department shall each month pay into the Illinois
3841	3841	18 Tax Increment Fund 0.27% of 80% of the net revenue realized for
3842	3842	19 the preceding month from the 6.25% general rate on the selling
3843	3843	20 price of tangible personal property.
3844	3844	21 Subject to payment of amounts into the Build Illinois
3845	3845	22 Fund, the McCormick Place Expansion Project Fund, and the
3846	3846	23 Illinois Tax Increment Fund pursuant to the preceding
3847	3847	24 paragraphs or in any amendments to this Section hereafter
3848	3848	25 enacted, beginning on the first day of the first calendar
3849	3849	26 month to occur on or after August 26, 2014 (the effective date
3850	3850
3851	3851
3852	3852
3853	3853
3854	3854
3855	3855	HB4965 - 101 - LRB103 37512 HLH 67635 b
3856	3856
3857	3857
3858	3858	HB4965- 102 -LRB103 37512 HLH 67635 b HB4965 - 102 - LRB103 37512 HLH 67635 b
3859	3859	HB4965 - 102 - LRB103 37512 HLH 67635 b
3860	3860	1 of Public Act 98-1098), each month, from the collections made
3861	3861	2 under Section 9 of the Use Tax Act, Section 9 of the Service
3862	3862	3 Use Tax Act, Section 9 of the Service Occupation Tax Act, and
3863	3863	4 Section 3 of the Retailers' Occupation Tax Act, the Department
3864	3864	5 shall pay into the Tax Compliance and Administration Fund, to
3865	3865	6 be used, subject to appropriation, to fund additional auditors
3866	3866	7 and compliance personnel at the Department of Revenue, an
3867	3867	8 amount equal to 1/12 of 5% of 80% of the cash receipts
3868	3868	9 collected during the preceding fiscal year by the Audit Bureau
3869	3869	10 of the Department under the Use Tax Act, the Service Use Tax
3870	3870	11 Act, the Service Occupation Tax Act, the Retailers' Occupation
3871	3871	12 Tax Act, and associated local occupation and use taxes
3872	3872	13 administered by the Department.
3873	3873	14 Subject to payments of amounts into the Build Illinois
3874	3874	15 Fund, the McCormick Place Expansion Project Fund, the Illinois
3875	3875	16 Tax Increment Fund, and the Tax Compliance and Administration
3876	3876	17 Fund as provided in this Section, beginning on July 1, 2018 the
3877	3877	18 Department shall pay each month into the Downstate Public
3878	3878	19 Transportation Fund the moneys required to be so paid under
3879	3879	20 Section 2-3 of the Downstate Public Transportation Act.
3880	3880	21 Subject to successful execution and delivery of a
3881	3881	22 public-private agreement between the public agency and private
3882	3882	23 entity and completion of the civic build, beginning on July 1,
3883	3883	24 2023, of the remainder of the moneys received by the
3884	3884	25 Department under the Use Tax Act, the Service Use Tax Act, the
3885	3885	26 Service Occupation Tax Act, and this Act, the Department shall
3886	3886
3887	3887
3888	3888
3889	3889
3890	3890
3891	3891	HB4965 - 102 - LRB103 37512 HLH 67635 b
3892	3892
3893	3893
3894	3894	HB4965- 103 -LRB103 37512 HLH 67635 b HB4965 - 103 - LRB103 37512 HLH 67635 b
3895	3895	HB4965 - 103 - LRB103 37512 HLH 67635 b
3896	3896	1 deposit the following specified deposits in the aggregate from
3897	3897	2 collections under the Use Tax Act, the Service Use Tax Act, the
3898	3898	3 Service Occupation Tax Act, and the Retailers' Occupation Tax
3899	3899	4 Act, as required under Section 8.25g of the State Finance Act
3900	3900	5 for distribution consistent with the Public-Private
3901	3901	6 Partnership for Civic and Transit Infrastructure Project Act.
3902	3902	7 The moneys received by the Department pursuant to this Act and
3903	3903	8 required to be deposited into the Civic and Transit
3904	3904	9 Infrastructure Fund are subject to the pledge, claim and
3905	3905	10 charge set forth in Section 25-55 of the Public-Private
3906	3906	11 Partnership for Civic and Transit Infrastructure Project Act.
3907	3907	12 As used in this paragraph, "civic build", "private entity",
3908	3908	13 "public-private agreement", and "public agency" have the
3909	3909	14 meanings provided in Section 25-10 of the Public-Private
3910	3910	15 Partnership for Civic and Transit Infrastructure Project Act.
3911	3911	16 Fiscal Year............................Total Deposit
3912	3912	17 2024....................................$200,000,000
3913	3913	18 2025....................................$206,000,000
3914	3914	19 2026....................................$212,200,000
3915	3915	20 2027....................................$218,500,000
3916	3916	21 2028....................................$225,100,000
3917	3917	22 2029....................................$288,700,000
3918	3918	23 2030....................................$298,900,000
3919	3919	24 2031....................................$309,300,000
3920	3920	25 2032....................................$320,100,000
3921	3921	26 2033....................................$331,200,000
3922	3922
3923	3923
3924	3924
3925	3925
3926	3926
3927	3927	HB4965 - 103 - LRB103 37512 HLH 67635 b
3928	3928
3929	3929
3930	3930	HB4965- 104 -LRB103 37512 HLH 67635 b HB4965 - 104 - LRB103 37512 HLH 67635 b
3931	3931	HB4965 - 104 - LRB103 37512 HLH 67635 b
3932	3932	1 2034....................................$341,200,000
3933	3933	2 2035....................................$351,400,000
3934	3934	3 2036....................................$361,900,000
3935	3935	4 2037....................................$372,800,000
3936	3936	5 2038....................................$384,000,000
3937	3937	6 2039....................................$395,500,000
3938	3938	7 2040....................................$407,400,000
3939	3939	8 2041....................................$419,600,000
3940	3940	9 2042....................................$432,200,000
3941	3941	10 2043....................................$445,100,000
3942	3942	11 Beginning July 1, 2021 and until July 1, 2022, subject to
3943	3943	12 the payment of amounts into the County and Mass Transit
3944	3944	13 District Fund, the Local Government Tax Fund, the Build
3945	3945	14 Illinois Fund, the McCormick Place Expansion Project Fund, the
3946	3946	15 Illinois Tax Increment Fund, and the Tax Compliance and
3947	3947	16 Administration Fund as provided in this Section, the
3948	3948	17 Department shall pay each month into the Road Fund the amount
3949	3949	18 estimated to represent 16% of the net revenue realized from
3950	3950	19 the taxes imposed on motor fuel and gasohol. Beginning July 1,
3951	3951	20 2022 and until July 1, 2023, subject to the payment of amounts
3952	3952	21 into the County and Mass Transit District Fund, the Local
3953	3953	22 Government Tax Fund, the Build Illinois Fund, the McCormick
3954	3954	23 Place Expansion Project Fund, the Illinois Tax Increment Fund,
3955	3955	24 and the Tax Compliance and Administration Fund as provided in
3956	3956	25 this Section, the Department shall pay each month into the
3957	3957	26 Road Fund the amount estimated to represent 32% of the net
3958	3958
3959	3959
3960	3960
3961	3961
3962	3962
3963	3963	HB4965 - 104 - LRB103 37512 HLH 67635 b
3964	3964
3965	3965
3966	3966	HB4965- 105 -LRB103 37512 HLH 67635 b HB4965 - 105 - LRB103 37512 HLH 67635 b
3967	3967	HB4965 - 105 - LRB103 37512 HLH 67635 b
3968	3968	1 revenue realized from the taxes imposed on motor fuel and
3969	3969	2 gasohol. Beginning July 1, 2023 and until July 1, 2024,
3970	3970	3 subject to the payment of amounts into the County and Mass
3971	3971	4 Transit District Fund, the Local Government Tax Fund, the
3972	3972	5 Build Illinois Fund, the McCormick Place Expansion Project
3973	3973	6 Fund, the Illinois Tax Increment Fund, and the Tax Compliance
3974	3974	7 and Administration Fund as provided in this Section, the
3975	3975	8 Department shall pay each month into the Road Fund the amount
3976	3976	9 estimated to represent 48% of the net revenue realized from
3977	3977	10 the taxes imposed on motor fuel and gasohol. Beginning July 1,
3978	3978	11 2024 and until July 1, 2025, subject to the payment of amounts
3979	3979	12 into the County and Mass Transit District Fund, the Local
3980	3980	13 Government Tax Fund, the Build Illinois Fund, the McCormick
3981	3981	14 Place Expansion Project Fund, the Illinois Tax Increment Fund,
3982	3982	15 and the Tax Compliance and Administration Fund as provided in
3983	3983	16 this Section, the Department shall pay each month into the
3984	3984	17 Road Fund the amount estimated to represent 64% of the net
3985	3985	18 revenue realized from the taxes imposed on motor fuel and
3986	3986	19 gasohol. Beginning on July 1, 2025, subject to the payment of
3987	3987	20 amounts into the County and Mass Transit District Fund, the
3988	3988	21 Local Government Tax Fund, the Build Illinois Fund, the
3989	3989	22 McCormick Place Expansion Project Fund, the Illinois Tax
3990	3990	23 Increment Fund, and the Tax Compliance and Administration Fund
3991	3991	24 as provided in this Section, the Department shall pay each
3992	3992	25 month into the Road Fund the amount estimated to represent 80%
3993	3993	26 of the net revenue realized from the taxes imposed on motor
3994	3994
3995	3995
3996	3996
3997	3997
3998	3998
3999	3999	HB4965 - 105 - LRB103 37512 HLH 67635 b
4000	4000
4001	4001
4002	4002	HB4965- 106 -LRB103 37512 HLH 67635 b HB4965 - 106 - LRB103 37512 HLH 67635 b
4003	4003	HB4965 - 106 - LRB103 37512 HLH 67635 b
4004	4004	1 fuel and gasohol. As used in this paragraph "motor fuel" has
4005	4005	2 the meaning given to that term in Section 1.1 of the Motor Fuel
4006	4006	3 Tax Law, and "gasohol" has the meaning given to that term in
4007	4007	4 Section 3-40 of the Use Tax Act.
4008	4008	5 Of the remainder of the moneys received by the Department
4009	4009	6 pursuant to this Act, 75% shall be paid into the General
4010	4010	7 Revenue Fund of the State treasury Treasury and 25% shall be
4011	4011	8 reserved in a special account and used only for the transfer to
4012	4012	9 the Common School Fund as part of the monthly transfer from the
4013	4013	10 General Revenue Fund in accordance with Section 8a of the
4014	4014	11 State Finance Act.
4015	4015	12 The Department may, upon separate written notice to a
4016	4016	13 taxpayer, require the taxpayer to prepare and file with the
4017	4017	14 Department on a form prescribed by the Department within not
4018	4018	15 less than 60 days after receipt of the notice an annual
4019	4019	16 information return for the tax year specified in the notice.
4020	4020	17 Such annual return to the Department shall include a statement
4021	4021	18 of gross receipts as shown by the taxpayer's last federal
4022	4022	19 Federal income tax return. If the total receipts of the
4023	4023	20 business as reported in the federal Federal income tax return
4024	4024	21 do not agree with the gross receipts reported to the
4025	4025	22 Department of Revenue for the same period, the taxpayer shall
4026	4026	23 attach to his annual return a schedule showing a
4027	4027	24 reconciliation of the 2 amounts and the reasons for the
4028	4028	25 difference. The taxpayer's annual return to the Department
4029	4029	26 shall also disclose the cost of goods sold by the taxpayer
4030	4030
4031	4031
4032	4032
4033	4033
4034	4034
4035	4035	HB4965 - 106 - LRB103 37512 HLH 67635 b
4036	4036
4037	4037
4038	4038	HB4965- 107 -LRB103 37512 HLH 67635 b HB4965 - 107 - LRB103 37512 HLH 67635 b
4039	4039	HB4965 - 107 - LRB103 37512 HLH 67635 b
4040	4040	1 during the year covered by such return, opening and closing
4041	4041	2 inventories of such goods for such year, cost of goods used
4042	4042	3 from stock or taken from stock and given away by the taxpayer
4043	4043	4 during such year, pay roll information of the taxpayer's
4044	4044	5 business during such year and any additional reasonable
4045	4045	6 information which the Department deems would be helpful in
4046	4046	7 determining the accuracy of the monthly, quarterly or annual
4047	4047	8 returns filed by such taxpayer as hereinbefore provided for in
4048	4048	9 this Section.
4049	4049	10 If the annual information return required by this Section
4050	4050	11 is not filed when and as required, the taxpayer shall be liable
4051	4051	12 as follows:
4052	4052	13 (i) Until January 1, 1994, the taxpayer shall be
4053	4053	14 liable for a penalty equal to 1/6 of 1% of the tax due from
4054	4054	15 such taxpayer under this Act during the period to be
4055	4055	16 covered by the annual return for each month or fraction of
4056	4056	17 a month until such return is filed as required, the
4057	4057	18 penalty to be assessed and collected in the same manner as
4058	4058	19 any other penalty provided for in this Act.
4059	4059	20 (ii) On and after January 1, 1994, the taxpayer shall
4060	4060	21 be liable for a penalty as described in Section 3-4 of the
4061	4061	22 Uniform Penalty and Interest Act.
4062	4062	23 The chief executive officer, proprietor, owner, or highest
4063	4063	24 ranking manager shall sign the annual return to certify the
4064	4064	25 accuracy of the information contained therein. Any person who
4065	4065	26 willfully signs the annual return containing false or
4066	4066
4067	4067
4068	4068
4069	4069
4070	4070
4071	4071	HB4965 - 107 - LRB103 37512 HLH 67635 b
4072	4072
4073	4073
4074	4074	HB4965- 108 -LRB103 37512 HLH 67635 b HB4965 - 108 - LRB103 37512 HLH 67635 b
4075	4075	HB4965 - 108 - LRB103 37512 HLH 67635 b
4076	4076	1 inaccurate information shall be guilty of perjury and punished
4077	4077	2 accordingly. The annual return form prescribed by the
4078	4078	3 Department shall include a warning that the person signing the
4079	4079	4 return may be liable for perjury.
4080	4080	5 The foregoing portion of this Section concerning the
4081	4081	6 filing of an annual information return shall not apply to a
4082	4082	7 serviceman who is not required to file an income tax return
4083	4083	8 with the United States Government.
4084	4084	9 As soon as possible after the first day of each month, upon
4085	4085	10 certification of the Department of Revenue, the Comptroller
4086	4086	11 shall order transferred and the Treasurer shall transfer from
4087	4087	12 the General Revenue Fund to the Motor Fuel Tax Fund an amount
4088	4088	13 equal to 1.7% of 80% of the net revenue realized under this Act
4089	4089	14 for the second preceding month. Beginning April 1, 2000, this
4090	4090	15 transfer is no longer required and shall not be made.
4091	4091	16 Net revenue realized for a month shall be the revenue
4092	4092	17 collected by the State pursuant to this Act, less the amount
4093	4093	18 paid out during that month as refunds to taxpayers for
4094	4094	19 overpayment of liability.
4095	4095	20 For greater simplicity of administration, it shall be
4096	4096	21 permissible for manufacturers, importers and wholesalers whose
4097	4097	22 products are sold by numerous servicemen in Illinois, and who
4098	4098	23 wish to do so, to assume the responsibility for accounting and
4099	4099	24 paying to the Department all tax accruing under this Act with
4100	4100	25 respect to such sales, if the servicemen who are affected do
4101	4101	26 not make written objection to the Department to this
4102	4102
4103	4103
4104	4104
4105	4105
4106	4106
4107	4107	HB4965 - 108 - LRB103 37512 HLH 67635 b
4108	4108
4109	4109
4110	4110	HB4965- 109 -LRB103 37512 HLH 67635 b HB4965 - 109 - LRB103 37512 HLH 67635 b
4111	4111	HB4965 - 109 - LRB103 37512 HLH 67635 b
4112	4112	1 arrangement.
4113	4113	2 (Source: P.A. 102-700, eff. 4-19-22; 103-9, eff. 6-7-23;
4114	4114	3 103-363, eff. 7-28-23; revised 9-25-23.)
4115	4115	4 Section 20. The Retailers' Occupation Tax Act is amended
4116	4116	5 by changing Sections 2-10 and 3 as follows:
4117	4117	6 (35 ILCS 120/2-10)
4118	4118	7 Sec. 2-10. Rate of tax. Unless otherwise provided in this
4119	4119	8 Section, the tax imposed by this Act is at the rate of 6.25% of
4120	4120	9 gross receipts from sales of tangible personal property made
4121	4121	10 in the course of business.
4122	4122	11 Beginning on January 1, 2025, with respect to school
4123	4123	12 supplies, the tax is imposed at the rate of 1.25% of the gross
4124	4124	13 receipts from sales of the school supplies. This reduction is
4125	4125	14 exempt from the provisions of Section 2-70.
4126	4126	15 As used in this Section:
4127	4127	16 "School supplies" means items that may be used by a
4128	4128	17 student in a course of study, including, but not limited to:
4129	4129	18 binders; book bags; calculators; cellophane tape; blackboard
4130	4130	19 chalk; compasses; composition books; crayons; erasers;
4131	4131	20 expandable, pocket, plastic, and manila folders; glue, paste,
4132	4132	21 and paste sticks; highlighters; index cards; index card boxes;
4133	4133	22 legal pads; lunch boxes; markers; notebooks; paper, including
4134	4134	23 loose leaf ruled notebook paper, copy paper, graph paper,
4135	4135	24 tracing paper, manila paper, colored paper, poster board, and
4136	4136
4137	4137
4138	4138
4139	4139
4140	4140
4141	4141	HB4965 - 109 - LRB103 37512 HLH 67635 b
4142	4142
4143	4143
4144	4144	HB4965- 110 -LRB103 37512 HLH 67635 b HB4965 - 110 - LRB103 37512 HLH 67635 b
4145	4145	HB4965 - 110 - LRB103 37512 HLH 67635 b
4146	4146	1 construction paper; pencils; pencil leads; pens; ink and ink
4147	4147	2 refills for pens; pencil boxes and other school supply boxes;
4148	4148	3 pencil sharpeners; protractors; rulers; scissors; and writing
4149	4149	4 tablets.
4150	4150	5 "School supplies" does not include school art supplies,
4151	4151	6 except to the extent that those supplies are specifically
4152	4152	7 included in this definition; school instructional materials;
4153	4153	8 cameras; film and memory cards; video cameras, tapes, and
4154	4154	9 videotapes; computers; cell phones; Personal Digital
4155	4155	10 Assistants (PDAs); handheld electronic schedulers; and school
4156	4156	11 computer supplies.
4157	4157	12 Beginning on July 1, 2000 and through December 31, 2000,
4158	4158	13 with respect to motor fuel, as defined in Section 1.1 of the
4159	4159	14 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
4160	4160	15 the Use Tax Act, the tax is imposed at the rate of 1.25%.
4161	4161	16 Beginning on August 6, 2010 through August 15, 2010, and
4162	4162	17 beginning again on August 5, 2022 through August 14, 2022,
4163	4163	18 with respect to sales tax holiday items as defined in Section
4164	4164	19 2-8 of this Act, the tax is imposed at the rate of 1.25%.
4165	4165	20 Within 14 days after July 1, 2000 (the effective date of
4166	4166	21 Public Act 91-872), each retailer of motor fuel and gasohol
4167	4167	22 shall cause the following notice to be posted in a prominently
4168	4168	23 visible place on each retail dispensing device that is used to
4169	4169	24 dispense motor fuel or gasohol in the State of Illinois: "As of
4170	4170	25 July 1, 2000, the State of Illinois has eliminated the State's
4171	4171	26 share of sales tax on motor fuel and gasohol through December
4172	4172
4173	4173
4174	4174
4175	4175
4176	4176
4177	4177	HB4965 - 110 - LRB103 37512 HLH 67635 b
4178	4178
4179	4179
4180	4180	HB4965- 111 -LRB103 37512 HLH 67635 b HB4965 - 111 - LRB103 37512 HLH 67635 b
4181	4181	HB4965 - 111 - LRB103 37512 HLH 67635 b
4182	4182	1 31, 2000. The price on this pump should reflect the
4183	4183	2 elimination of the tax." The notice shall be printed in bold
4184	4184	3 print on a sign that is no smaller than 4 inches by 8 inches.
4185	4185	4 The sign shall be clearly visible to customers. Any retailer
4186	4186	5 who fails to post or maintain a required sign through December
4187	4187	6 31, 2000 is guilty of a petty offense for which the fine shall
4188	4188	7 be $500 per day per each retail premises where a violation
4189	4189	8 occurs.
4190	4190	9 With respect to gasohol, as defined in the Use Tax Act, the
4191	4191	10 tax imposed by this Act applies to (i) 70% of the proceeds of
4192	4192	11 sales made on or after January 1, 1990, and before July 1,
4193	4193	12 2003, (ii) 80% of the proceeds of sales made on or after July
4194	4194	13 1, 2003 and on or before July 1, 2017, (iii) 100% of the
4195	4195	14 proceeds of sales made after July 1, 2017 and prior to January
4196	4196	15 1, 2024, (iv) 90% of the proceeds of sales made on or after
4197	4197	16 January 1, 2024 and on or before December 31, 2028, and (v)
4198	4198	17 100% of the proceeds of sales made after December 31, 2028. If,
4199	4199	18 at any time, however, the tax under this Act on sales of
4200	4200	19 gasohol, as defined in the Use Tax Act, is imposed at the rate
4201	4201	20 of 1.25%, then the tax imposed by this Act applies to 100% of
4202	4202	21 the proceeds of sales of gasohol made during that time.
4203	4203	22 With respect to mid-range ethanol blends, as defined in
4204	4204	23 Section 3-44.3 of the Use Tax Act, the tax imposed by this Act
4205	4205	24 applies to (i) 80% of the proceeds of sales made on or after
4206	4206	25 January 1, 2024 and on or before December 31, 2028 and (ii)
4207	4207	26 100% of the proceeds of sales made after December 31, 2028. If,
4208	4208
4209	4209
4210	4210
4211	4211
4212	4212
4213	4213	HB4965 - 111 - LRB103 37512 HLH 67635 b
4214	4214
4215	4215
4216	4216	HB4965- 112 -LRB103 37512 HLH 67635 b HB4965 - 112 - LRB103 37512 HLH 67635 b
4217	4217	HB4965 - 112 - LRB103 37512 HLH 67635 b
4218	4218	1 at any time, however, the tax under this Act on sales of
4219	4219	2 mid-range ethanol blends is imposed at the rate of 1.25%, then
4220	4220	3 the tax imposed by this Act applies to 100% of the proceeds of
4221	4221	4 sales of mid-range ethanol blends made during that time.
4222	4222	5 With respect to majority blended ethanol fuel, as defined
4223	4223	6 in the Use Tax Act, the tax imposed by this Act does not apply
4224	4224	7 to the proceeds of sales made on or after July 1, 2003 and on
4225	4225	8 or before December 31, 2028 but applies to 100% of the proceeds
4226	4226	9 of sales made thereafter.
4227	4227	10 With respect to biodiesel blends, as defined in the Use
4228	4228	11 Tax Act, with no less than 1% and no more than 10% biodiesel,
4229	4229	12 the tax imposed by this Act applies to (i) 80% of the proceeds
4230	4230	13 of sales made on or after July 1, 2003 and on or before
4231	4231	14 December 31, 2018 and (ii) 100% of the proceeds of sales made
4232	4232	15 after December 31, 2018 and before January 1, 2024. On and
4233	4233	16 after January 1, 2024 and on or before December 31, 2030, the
4234	4234	17 taxation of biodiesel, renewable diesel, and biodiesel blends
4235	4235	18 shall be as provided in Section 3-5.1 of the Use Tax Act. If,
4236	4236	19 at any time, however, the tax under this Act on sales of
4237	4237	20 biodiesel blends, as defined in the Use Tax Act, with no less
4238	4238	21 than 1% and no more than 10% biodiesel is imposed at the rate
4239	4239	22 of 1.25%, then the tax imposed by this Act applies to 100% of
4240	4240	23 the proceeds of sales of biodiesel blends with no less than 1%
4241	4241	24 and no more than 10% biodiesel made during that time.
4242	4242	25 With respect to biodiesel, as defined in the Use Tax Act,
4243	4243	26 and biodiesel blends, as defined in the Use Tax Act, with more
4244	4244
4245	4245
4246	4246
4247	4247
4248	4248
4249	4249	HB4965 - 112 - LRB103 37512 HLH 67635 b
4250	4250
4251	4251
4252	4252	HB4965- 113 -LRB103 37512 HLH 67635 b HB4965 - 113 - LRB103 37512 HLH 67635 b
4253	4253	HB4965 - 113 - LRB103 37512 HLH 67635 b
4254	4254	1 than 10% but no more than 99% biodiesel, the tax imposed by
4255	4255	2 this Act does not apply to the proceeds of sales made on or
4256	4256	3 after July 1, 2003 and on or before December 31, 2023. On and
4257	4257	4 after January 1, 2024 and on or before December 31, 2030, the
4258	4258	5 taxation of biodiesel, renewable diesel, and biodiesel blends
4259	4259	6 shall be as provided in Section 3-5.1 of the Use Tax Act.
4260	4260	7 Until July 1, 2022 and beginning again on July 1, 2023,
4261	4261	8 with respect to food for human consumption that is to be
4262	4262	9 consumed off the premises where it is sold (other than
4263	4263	10 alcoholic beverages, food consisting of or infused with adult
4264	4264	11 use cannabis, soft drinks, and food that has been prepared for
4265	4265	12 immediate consumption), the tax is imposed at the rate of 1%.
4266	4266	13 Beginning July 1, 2022 and until July 1, 2023, with respect to
4267	4267	14 food for human consumption that is to be consumed off the
4268	4268	15 premises where it is sold (other than alcoholic beverages,
4269	4269	16 food consisting of or infused with adult use cannabis, soft
4270	4270	17 drinks, and food that has been prepared for immediate
4271	4271	18 consumption), the tax is imposed at the rate of 0%.
4272	4272	19 With respect to prescription and nonprescription
4273	4273	20 medicines, drugs, medical appliances, products classified as
4274	4274	21 Class III medical devices by the United States Food and Drug
4275	4275	22 Administration that are used for cancer treatment pursuant to
4276	4276	23 a prescription, as well as any accessories and components
4277	4277	24 related to those devices, modifications to a motor vehicle for
4278	4278	25 the purpose of rendering it usable by a person with a
4279	4279	26 disability, and insulin, blood sugar testing materials,
4280	4280
4281	4281
4282	4282
4283	4283
4284	4284
4285	4285	HB4965 - 113 - LRB103 37512 HLH 67635 b
4286	4286
4287	4287
4288	4288	HB4965- 114 -LRB103 37512 HLH 67635 b HB4965 - 114 - LRB103 37512 HLH 67635 b
4289	4289	HB4965 - 114 - LRB103 37512 HLH 67635 b
4290	4290	1 syringes, and needles used by human diabetics, the tax is
4291	4291	2 imposed at the rate of 1%. For the purposes of this Section,
4292	4292	3 until September 1, 2009: the term "soft drinks" means any
4293	4293	4 complete, finished, ready-to-use, non-alcoholic drink, whether
4294	4294	5 carbonated or not, including, but not limited to, soda water,
4295	4295	6 cola, fruit juice, vegetable juice, carbonated water, and all
4296	4296	7 other preparations commonly known as soft drinks of whatever
4297	4297	8 kind or description that are contained in any closed or sealed
4298	4298	9 bottle, can, carton, or container, regardless of size; but
4299	4299	10 "soft drinks" does not include coffee, tea, non-carbonated
4300	4300	11 water, infant formula, milk or milk products as defined in the
4301	4301	12 Grade A Pasteurized Milk and Milk Products Act, or drinks
4302	4302	13 containing 50% or more natural fruit or vegetable juice.
4303	4303	14 Notwithstanding any other provisions of this Act,
4304	4304	15 beginning September 1, 2009, "soft drinks" means non-alcoholic
4305	4305	16 beverages that contain natural or artificial sweeteners. "Soft
4306	4306	17 drinks" does not include beverages that contain milk or milk
4307	4307	18 products, soy, rice or similar milk substitutes, or greater
4308	4308	19 than 50% of vegetable or fruit juice by volume.
4309	4309	20 Until August 1, 2009, and notwithstanding any other
4310	4310	21 provisions of this Act, "food for human consumption that is to
4311	4311	22 be consumed off the premises where it is sold" includes all
4312	4312	23 food sold through a vending machine, except soft drinks and
4313	4313	24 food products that are dispensed hot from a vending machine,
4314	4314	25 regardless of the location of the vending machine. Beginning
4315	4315	26 August 1, 2009, and notwithstanding any other provisions of
4316	4316
4317	4317
4318	4318
4319	4319
4320	4320
4321	4321	HB4965 - 114 - LRB103 37512 HLH 67635 b
4322	4322
4323	4323
4324	4324	HB4965- 115 -LRB103 37512 HLH 67635 b HB4965 - 115 - LRB103 37512 HLH 67635 b
4325	4325	HB4965 - 115 - LRB103 37512 HLH 67635 b
4326	4326	1 this Act, "food for human consumption that is to be consumed
4327	4327	2 off the premises where it is sold" includes all food sold
4328	4328	3 through a vending machine, except soft drinks, candy, and food
4329	4329	4 products that are dispensed hot from a vending machine,
4330	4330	5 regardless of the location of the vending machine.
4331	4331	6 Notwithstanding any other provisions of this Act,
4332	4332	7 beginning September 1, 2009, "food for human consumption that
4333	4333	8 is to be consumed off the premises where it is sold" does not
4334	4334	9 include candy. For purposes of this Section, "candy" means a
4335	4335	10 preparation of sugar, honey, or other natural or artificial
4336	4336	11 sweeteners in combination with chocolate, fruits, nuts or
4337	4337	12 other ingredients or flavorings in the form of bars, drops, or
4338	4338	13 pieces. "Candy" does not include any preparation that contains
4339	4339	14 flour or requires refrigeration.
4340	4340	15 Notwithstanding any other provisions of this Act,
4341	4341	16 beginning September 1, 2009, "nonprescription medicines and
4342	4342	17 drugs" does not include grooming and hygiene products. For
4343	4343	18 purposes of this Section, "grooming and hygiene products"
4344	4344	19 includes, but is not limited to, soaps and cleaning solutions,
4345	4345	20 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
4346	4346	21 lotions and screens, unless those products are available by
4347	4347	22 prescription only, regardless of whether the products meet the
4348	4348	23 definition of "over-the-counter-drugs". For the purposes of
4349	4349	24 this paragraph, "over-the-counter-drug" means a drug for human
4350	4350	25 use that contains a label that identifies the product as a drug
4351	4351	26 as required by 21 CFR 201.66. The "over-the-counter-drug"
4352	4352
4353	4353
4354	4354
4355	4355
4356	4356
4357	4357	HB4965 - 115 - LRB103 37512 HLH 67635 b
4358	4358
4359	4359
4360	4360	HB4965- 116 -LRB103 37512 HLH 67635 b HB4965 - 116 - LRB103 37512 HLH 67635 b
4361	4361	HB4965 - 116 - LRB103 37512 HLH 67635 b
4362	4362	1 label includes:
4363	4363	2 (A) a "Drug Facts" panel; or
4364	4364	3 (B) a statement of the "active ingredient(s)" with a
4365	4365	4 list of those ingredients contained in the compound,
4366	4366	5 substance or preparation.
4367	4367	6 Beginning on January 1, 2014 (the effective date of Public
4368	4368	7 Act 98-122), "prescription and nonprescription medicines and
4369	4369	8 drugs" includes medical cannabis purchased from a registered
4370	4370	9 dispensing organization under the Compassionate Use of Medical
4371	4371	10 Cannabis Program Act.
4372	4372	11 As used in this Section, "adult use cannabis" means
4373	4373	12 cannabis subject to tax under the Cannabis Cultivation
4374	4374	13 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
4375	4375	14 and does not include cannabis subject to tax under the
4376	4376	15 Compassionate Use of Medical Cannabis Program Act.
4377	4377	16 (Source: P.A. 102-4, eff. 4-27-21; 102-700, Article 20,
4378	4378	17 Section 20-20, eff. 4-19-22; 102-700, Article 60, Section
4379	4379	18 60-30, eff. 4-19-22; 102-700, Article 65, Section 65-10, eff.
4380	4380	19 4-19-22; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23.)
4381	4381	20 (35 ILCS 120/3) (from Ch. 120, par. 442)
4382	4382	21 Sec. 3. Except as provided in this Section, on or before
4383	4383	22 the twentieth day of each calendar month, every person engaged
4384	4384	23 in the business of selling tangible personal property at
4385	4385	24 retail in this State during the preceding calendar month shall
4386	4386	25 file a return with the Department, stating:
4387	4387
4388	4388
4389	4389
4390	4390
4391	4391
4392	4392	HB4965 - 116 - LRB103 37512 HLH 67635 b
4393	4393
4394	4394
4395	4395	HB4965- 117 -LRB103 37512 HLH 67635 b HB4965 - 117 - LRB103 37512 HLH 67635 b
4396	4396	HB4965 - 117 - LRB103 37512 HLH 67635 b
4397	4397	1 1. The name of the seller;
4398	4398	2 2. His residence address and the address of his
4399	4399	3 principal place of business and the address of the
4400	4400	4 principal place of business (if that is a different
4401	4401	5 address) from which he engages in the business of selling
4402	4402	6 tangible personal property at retail in this State;
4403	4403	7 3. Total amount of receipts received by him during the
4404	4404	8 preceding calendar month or quarter, as the case may be,
4405	4405	9 from sales of tangible personal property, and from
4406	4406	10 services furnished, by him during such preceding calendar
4407	4407	11 month or quarter;
4408	4408	12 4. Total amount received by him during the preceding
4409	4409	13 calendar month or quarter on charge and time sales of
4410	4410	14 tangible personal property, and from services furnished,
4411	4411	15 by him prior to the month or quarter for which the return
4412	4412	16 is filed;
4413	4413	17 5. Deductions allowed by law;
4414	4414	18 6. Gross receipts which were received by him during
4415	4415	19 the preceding calendar month or quarter and upon the basis
4416	4416	20 of which the tax is imposed, including gross receipts on
4417	4417	21 food for human consumption that is to be consumed off the
4418	4418	22 premises where it is sold (other than alcoholic beverages,
4419	4419	23 food consisting of or infused with adult use cannabis,
4420	4420	24 soft drinks, and food that has been prepared for immediate
4421	4421	25 consumption) which were received during the preceding
4422	4422	26 calendar month or quarter and upon which tax would have
4423	4423
4424	4424
4425	4425
4426	4426
4427	4427
4428	4428	HB4965 - 117 - LRB103 37512 HLH 67635 b
4429	4429
4430	4430
4431	4431	HB4965- 118 -LRB103 37512 HLH 67635 b HB4965 - 118 - LRB103 37512 HLH 67635 b
4432	4432	HB4965 - 118 - LRB103 37512 HLH 67635 b
4433	4433	1 been due but for the 0% rate imposed under Public Act
4434	4434	2 102-700;
4435	4435	3 7. The amount of credit provided in Section 2d of this
4436	4436	4 Act;
4437	4437	5 8. The amount of tax due, including the amount of tax
4438	4438	6 that would have been due on food for human consumption
4439	4439	7 that is to be consumed off the premises where it is sold
4440	4440	8 (other than alcoholic beverages, food consisting of or
4441	4441	9 infused with adult use cannabis, soft drinks, and food
4442	4442	10 that has been prepared for immediate consumption) but for
4443	4443	11 the 0% rate imposed under Public Act 102-700;
4444	4444	12 9. The signature of the taxpayer; and
4445	4445	13 10. Such other reasonable information as the
4446	4446	14 Department may require.
4447	4447	15 On and after January 1, 2018, except for returns required
4448	4448	16 to be filed prior to January 1, 2023 for motor vehicles,
4449	4449	17 watercraft, aircraft, and trailers that are required to be
4450	4450	18 registered with an agency of this State, with respect to
4451	4451	19 retailers whose annual gross receipts average $20,000 or more,
4452	4452	20 all returns required to be filed pursuant to this Act shall be
4453	4453	21 filed electronically. On and after January 1, 2023, with
4454	4454	22 respect to retailers whose annual gross receipts average
4455	4455	23 $20,000 or more, all returns required to be filed pursuant to
4456	4456	24 this Act, including, but not limited to, returns for motor
4457	4457	25 vehicles, watercraft, aircraft, and trailers that are required
4458	4458	26 to be registered with an agency of this State, shall be filed
4459	4459
4460	4460
4461	4461
4462	4462
4463	4463
4464	4464	HB4965 - 118 - LRB103 37512 HLH 67635 b
4465	4465
4466	4466
4467	4467	HB4965- 119 -LRB103 37512 HLH 67635 b HB4965 - 119 - LRB103 37512 HLH 67635 b
4468	4468	HB4965 - 119 - LRB103 37512 HLH 67635 b
4469	4469	1 electronically. Retailers who demonstrate that they do not
4470	4470	2 have access to the Internet or demonstrate hardship in filing
4471	4471	3 electronically may petition the Department to waive the
4472	4472	4 electronic filing requirement.
4473	4473	5 If a taxpayer fails to sign a return within 30 days after
4474	4474	6 the proper notice and demand for signature by the Department,
4475	4475	7 the return shall be considered valid and any amount shown to be
4476	4476	8 due on the return shall be deemed assessed.
4477	4477	9 Each return shall be accompanied by the statement of
4478	4478	10 prepaid tax issued pursuant to Section 2e for which credit is
4479	4479	11 claimed.
4480	4480	12 Prior to October 1, 2003, and on and after September 1,
4481	4481	13 2004, a retailer may accept a Manufacturer's Purchase Credit
4482	4482	14 certification from a purchaser in satisfaction of Use Tax as
4483	4483	15 provided in Section 3-85 of the Use Tax Act if the purchaser
4484	4484	16 provides the appropriate documentation as required by Section
4485	4485	17 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
4486	4486	18 certification, accepted by a retailer prior to October 1, 2003
4487	4487	19 and on and after September 1, 2004 as provided in Section 3-85
4488	4488	20 of the Use Tax Act, may be used by that retailer to satisfy
4489	4489	21 Retailers' Occupation Tax liability in the amount claimed in
4490	4490	22 the certification, not to exceed 6.25% of the receipts subject
4491	4491	23 to tax from a qualifying purchase. A Manufacturer's Purchase
4492	4492	24 Credit reported on any original or amended return filed under
4493	4493	25 this Act after October 20, 2003 for reporting periods prior to
4494	4494	26 September 1, 2004 shall be disallowed. Manufacturer's Purchase
4495	4495
4496	4496
4497	4497
4498	4498
4499	4499
4500	4500	HB4965 - 119 - LRB103 37512 HLH 67635 b
4501	4501
4502	4502
4503	4503	HB4965- 120 -LRB103 37512 HLH 67635 b HB4965 - 120 - LRB103 37512 HLH 67635 b
4504	4504	HB4965 - 120 - LRB103 37512 HLH 67635 b
4505	4505	1 Credit reported on annual returns due on or after January 1,
4506	4506	2 2005 will be disallowed for periods prior to September 1,
4507	4507	3 2004. No Manufacturer's Purchase Credit may be used after
4508	4508	4 September 30, 2003 through August 31, 2004 to satisfy any tax
4509	4509	5 liability imposed under this Act, including any audit
4510	4510	6 liability.
4511	4511	7 Beginning on July 1, 2023 and through December 31, 2032, a
4512	4512	8 retailer may accept a Sustainable Aviation Fuel Purchase
4513	4513	9 Credit certification from an air common carrier-purchaser in
4514	4514	10 satisfaction of Use Tax on aviation fuel as provided in
4515	4515	11 Section 3-87 of the Use Tax Act if the purchaser provides the
4516	4516	12 appropriate documentation as required by Section 3-87 of the
4517	4517	13 Use Tax Act. A Sustainable Aviation Fuel Purchase Credit
4518	4518	14 certification accepted by a retailer in accordance with this
4519	4519	15 paragraph may be used by that retailer to satisfy Retailers'
4520	4520	16 Occupation Tax liability (but not in satisfaction of penalty
4521	4521	17 or interest) in the amount claimed in the certification, not
4522	4522	18 to exceed 6.25% of the receipts subject to tax from a sale of
4523	4523	19 aviation fuel. In addition, for a sale of aviation fuel to
4524	4524	20 qualify to earn the Sustainable Aviation Fuel Purchase Credit,
4525	4525	21 retailers must retain in their books and records a
4526	4526	22 certification from the producer of the aviation fuel that the
4527	4527	23 aviation fuel sold by the retailer and for which a sustainable
4528	4528	24 aviation fuel purchase credit was earned meets the definition
4529	4529	25 of sustainable aviation fuel under Section 3-87 of the Use Tax
4530	4530	26 Act. The documentation must include detail sufficient for the
4531	4531
4532	4532
4533	4533
4534	4534
4535	4535
4536	4536	HB4965 - 120 - LRB103 37512 HLH 67635 b
4537	4537
4538	4538
4539	4539	HB4965- 121 -LRB103 37512 HLH 67635 b HB4965 - 121 - LRB103 37512 HLH 67635 b
4540	4540	HB4965 - 121 - LRB103 37512 HLH 67635 b
4541	4541	1 Department to determine the number of gallons of sustainable
4542	4542	2 aviation fuel sold.
4543	4543	3 The Department may require returns to be filed on a
4544	4544	4 quarterly basis. If so required, a return for each calendar
4545	4545	5 quarter shall be filed on or before the twentieth day of the
4546	4546	6 calendar month following the end of such calendar quarter. The
4547	4547	7 taxpayer shall also file a return with the Department for each
4548	4548	8 of the first 2 two months of each calendar quarter, on or
4549	4549	9 before the twentieth day of the following calendar month,
4550	4550	10 stating:
4551	4551	11 1. The name of the seller;
4552	4552	12 2. The address of the principal place of business from
4553	4553	13 which he engages in the business of selling tangible
4554	4554	14 personal property at retail in this State;
4555	4555	15 3. The total amount of taxable receipts received by
4556	4556	16 him during the preceding calendar month from sales of
4557	4557	17 tangible personal property by him during such preceding
4558	4558	18 calendar month, including receipts from charge and time
4559	4559	19 sales, but less all deductions allowed by law;
4560	4560	20 4. The amount of credit provided in Section 2d of this
4561	4561	21 Act;
4562	4562	22 5. The amount of tax due; and
4563	4563	23 6. Such other reasonable information as the Department
4564	4564	24 may require.
4565	4565	25 Every person engaged in the business of selling aviation
4566	4566	26 fuel at retail in this State during the preceding calendar
4567	4567
4568	4568
4569	4569
4570	4570
4571	4571
4572	4572	HB4965 - 121 - LRB103 37512 HLH 67635 b
4573	4573
4574	4574
4575	4575	HB4965- 122 -LRB103 37512 HLH 67635 b HB4965 - 122 - LRB103 37512 HLH 67635 b
4576	4576	HB4965 - 122 - LRB103 37512 HLH 67635 b
4577	4577	1 month shall, instead of reporting and paying tax as otherwise
4578	4578	2 required by this Section, report and pay such tax on a separate
4579	4579	3 aviation fuel tax return. The requirements related to the
4580	4580	4 return shall be as otherwise provided in this Section.
4581	4581	5 Notwithstanding any other provisions of this Act to the
4582	4582	6 contrary, retailers selling aviation fuel shall file all
4583	4583	7 aviation fuel tax returns and shall make all aviation fuel tax
4584	4584	8 payments by electronic means in the manner and form required
4585	4585	9 by the Department. For purposes of this Section, "aviation
4586	4586	10 fuel" means jet fuel and aviation gasoline.
4587	4587	11 Beginning on October 1, 2003, any person who is not a
4588	4588	12 licensed distributor, importing distributor, or manufacturer,
4589	4589	13 as defined in the Liquor Control Act of 1934, but is engaged in
4590	4590	14 the business of selling, at retail, alcoholic liquor shall
4591	4591	15 file a statement with the Department of Revenue, in a format
4592	4592	16 and at a time prescribed by the Department, showing the total
4593	4593	17 amount paid for alcoholic liquor purchased during the
4594	4594	18 preceding month and such other information as is reasonably
4595	4595	19 required by the Department. The Department may adopt rules to
4596	4596	20 require that this statement be filed in an electronic or
4597	4597	21 telephonic format. Such rules may provide for exceptions from
4598	4598	22 the filing requirements of this paragraph. For the purposes of
4599	4599	23 this paragraph, the term "alcoholic liquor" shall have the
4600	4600	24 meaning prescribed in the Liquor Control Act of 1934.
4601	4601	25 Beginning on October 1, 2003, every distributor, importing
4602	4602	26 distributor, and manufacturer of alcoholic liquor as defined
4603	4603
4604	4604
4605	4605
4606	4606
4607	4607
4608	4608	HB4965 - 122 - LRB103 37512 HLH 67635 b
4609	4609
4610	4610
4611	4611	HB4965- 123 -LRB103 37512 HLH 67635 b HB4965 - 123 - LRB103 37512 HLH 67635 b
4612	4612	HB4965 - 123 - LRB103 37512 HLH 67635 b
4613	4613	1 in the Liquor Control Act of 1934, shall file a statement with
4614	4614	2 the Department of Revenue, no later than the 10th day of the
4615	4615	3 month for the preceding month during which transactions
4616	4616	4 occurred, by electronic means, showing the total amount of
4617	4617	5 gross receipts from the sale of alcoholic liquor sold or
4618	4618	6 distributed during the preceding month to purchasers;
4619	4619	7 identifying the purchaser to whom it was sold or distributed;
4620	4620	8 the purchaser's tax registration number; and such other
4621	4621	9 information reasonably required by the Department. A
4622	4622	10 distributor, importing distributor, or manufacturer of
4623	4623	11 alcoholic liquor must personally deliver, mail, or provide by
4624	4624	12 electronic means to each retailer listed on the monthly
4625	4625	13 statement a report containing a cumulative total of that
4626	4626	14 distributor's, importing distributor's, or manufacturer's
4627	4627	15 total sales of alcoholic liquor to that retailer no later than
4628	4628	16 the 10th day of the month for the preceding month during which
4629	4629	17 the transaction occurred. The distributor, importing
4630	4630	18 distributor, or manufacturer shall notify the retailer as to
4631	4631	19 the method by which the distributor, importing distributor, or
4632	4632	20 manufacturer will provide the sales information. If the
4633	4633	21 retailer is unable to receive the sales information by
4634	4634	22 electronic means, the distributor, importing distributor, or
4635	4635	23 manufacturer shall furnish the sales information by personal
4636	4636	24 delivery or by mail. For purposes of this paragraph, the term
4637	4637	25 "electronic means" includes, but is not limited to, the use of
4638	4638	26 a secure Internet website, e-mail, or facsimile.
4639	4639
4640	4640
4641	4641
4642	4642
4643	4643
4644	4644	HB4965 - 123 - LRB103 37512 HLH 67635 b
4645	4645
4646	4646
4647	4647	HB4965- 124 -LRB103 37512 HLH 67635 b HB4965 - 124 - LRB103 37512 HLH 67635 b
4648	4648	HB4965 - 124 - LRB103 37512 HLH 67635 b
4649	4649	1 If a total amount of less than $1 is payable, refundable or
4650	4650	2 creditable, such amount shall be disregarded if it is less
4651	4651	3 than 50 cents and shall be increased to $1 if it is 50 cents or
4652	4652	4 more.
4653	4653	5 Notwithstanding any other provision of this Act to the
4654	4654	6 contrary, retailers subject to tax on cannabis shall file all
4655	4655	7 cannabis tax returns and shall make all cannabis tax payments
4656	4656	8 by electronic means in the manner and form required by the
4657	4657	9 Department.
4658	4658	10 Beginning October 1, 1993, a taxpayer who has an average
4659	4659	11 monthly tax liability of $150,000 or more shall make all
4660	4660	12 payments required by rules of the Department by electronic
4661	4661	13 funds transfer. Beginning October 1, 1994, a taxpayer who has
4662	4662	14 an average monthly tax liability of $100,000 or more shall
4663	4663	15 make all payments required by rules of the Department by
4664	4664	16 electronic funds transfer. Beginning October 1, 1995, a
4665	4665	17 taxpayer who has an average monthly tax liability of $50,000
4666	4666	18 or more shall make all payments required by rules of the
4667	4667	19 Department by electronic funds transfer. Beginning October 1,
4668	4668	20 2000, a taxpayer who has an annual tax liability of $200,000 or
4669	4669	21 more shall make all payments required by rules of the
4670	4670	22 Department by electronic funds transfer. The term "annual tax
4671	4671	23 liability" shall be the sum of the taxpayer's liabilities
4672	4672	24 under this Act, and under all other State and local occupation
4673	4673	25 and use tax laws administered by the Department, for the
4674	4674	26 immediately preceding calendar year. The term "average monthly
4675	4675
4676	4676
4677	4677
4678	4678
4679	4679
4680	4680	HB4965 - 124 - LRB103 37512 HLH 67635 b
4681	4681
4682	4682
4683	4683	HB4965- 125 -LRB103 37512 HLH 67635 b HB4965 - 125 - LRB103 37512 HLH 67635 b
4684	4684	HB4965 - 125 - LRB103 37512 HLH 67635 b
4685	4685	1 tax liability" shall be the sum of the taxpayer's liabilities
4686	4686	2 under this Act, and under all other State and local occupation
4687	4687	3 and use tax laws administered by the Department, for the
4688	4688	4 immediately preceding calendar year divided by 12. Beginning
4689	4689	5 on October 1, 2002, a taxpayer who has a tax liability in the
4690	4690	6 amount set forth in subsection (b) of Section 2505-210 of the
4691	4691	7 Department of Revenue Law shall make all payments required by
4692	4692	8 rules of the Department by electronic funds transfer.
4693	4693	9 Before August 1 of each year beginning in 1993, the
4694	4694	10 Department shall notify all taxpayers required to make
4695	4695	11 payments by electronic funds transfer. All taxpayers required
4696	4696	12 to make payments by electronic funds transfer shall make those
4697	4697	13 payments for a minimum of one year beginning on October 1.
4698	4698	14 Any taxpayer not required to make payments by electronic
4699	4699	15 funds transfer may make payments by electronic funds transfer
4700	4700	16 with the permission of the Department.
4701	4701	17 All taxpayers required to make payment by electronic funds
4702	4702	18 transfer and any taxpayers authorized to voluntarily make
4703	4703	19 payments by electronic funds transfer shall make those
4704	4704	20 payments in the manner authorized by the Department.
4705	4705	21 The Department shall adopt such rules as are necessary to
4706	4706	22 effectuate a program of electronic funds transfer and the
4707	4707	23 requirements of this Section.
4708	4708	24 Any amount which is required to be shown or reported on any
4709	4709	25 return or other document under this Act shall, if such amount
4710	4710	26 is not a whole-dollar amount, be increased to the nearest
4711	4711
4712	4712
4713	4713
4714	4714
4715	4715
4716	4716	HB4965 - 125 - LRB103 37512 HLH 67635 b
4717	4717
4718	4718
4719	4719	HB4965- 126 -LRB103 37512 HLH 67635 b HB4965 - 126 - LRB103 37512 HLH 67635 b
4720	4720	HB4965 - 126 - LRB103 37512 HLH 67635 b
4721	4721	1 whole-dollar amount in any case where the fractional part of a
4722	4722	2 dollar is 50 cents or more, and decreased to the nearest
4723	4723	3 whole-dollar amount where the fractional part of a dollar is
4724	4724	4 less than 50 cents.
4725	4725	5 If the retailer is otherwise required to file a monthly
4726	4726	6 return and if the retailer's average monthly tax liability to
4727	4727	7 the Department does not exceed $200, the Department may
4728	4728	8 authorize his returns to be filed on a quarter annual basis,
4729	4729	9 with the return for January, February, and March of a given
4730	4730	10 year being due by April 20 of such year; with the return for
4731	4731	11 April, May, and June of a given year being due by July 20 of
4732	4732	12 such year; with the return for July, August, and September of a
4733	4733	13 given year being due by October 20 of such year, and with the
4734	4734	14 return for October, November, and December of a given year
4735	4735	15 being due by January 20 of the following year.
4736	4736	16 If the retailer is otherwise required to file a monthly or
4737	4737	17 quarterly return and if the retailer's average monthly tax
4738	4738	18 liability with the Department does not exceed $50, the
4739	4739	19 Department may authorize his returns to be filed on an annual
4740	4740	20 basis, with the return for a given year being due by January 20
4741	4741	21 of the following year.
4742	4742	22 Such quarter annual and annual returns, as to form and
4743	4743	23 substance, shall be subject to the same requirements as
4744	4744	24 monthly returns.
4745	4745	25 Notwithstanding any other provision in this Act concerning
4746	4746	26 the time within which a retailer may file his return, in the
4747	4747
4748	4748
4749	4749
4750	4750
4751	4751
4752	4752	HB4965 - 126 - LRB103 37512 HLH 67635 b
4753	4753
4754	4754
4755	4755	HB4965- 127 -LRB103 37512 HLH 67635 b HB4965 - 127 - LRB103 37512 HLH 67635 b
4756	4756	HB4965 - 127 - LRB103 37512 HLH 67635 b
4757	4757	1 case of any retailer who ceases to engage in a kind of business
4758	4758	2 which makes him responsible for filing returns under this Act,
4759	4759	3 such retailer shall file a final return under this Act with the
4760	4760	4 Department not more than one month after discontinuing such
4761	4761	5 business.
4762	4762	6 Where the same person has more than one business
4763	4763	7 registered with the Department under separate registrations
4764	4764	8 under this Act, such person may not file each return that is
4765	4765	9 due as a single return covering all such registered
4766	4766	10 businesses, but shall file separate returns for each such
4767	4767	11 registered business.
4768	4768	12 In addition, with respect to motor vehicles, watercraft,
4769	4769	13 aircraft, and trailers that are required to be registered with
4770	4770	14 an agency of this State, except as otherwise provided in this
4771	4771	15 Section, every retailer selling this kind of tangible personal
4772	4772	16 property shall file, with the Department, upon a form to be
4773	4773	17 prescribed and supplied by the Department, a separate return
4774	4774	18 for each such item of tangible personal property which the
4775	4775	19 retailer sells, except that if, in the same transaction, (i) a
4776	4776	20 retailer of aircraft, watercraft, motor vehicles, or trailers
4777	4777	21 transfers more than one aircraft, watercraft, motor vehicle,
4778	4778	22 or trailer to another aircraft, watercraft, motor vehicle
4779	4779	23 retailer, or trailer retailer for the purpose of resale or
4780	4780	24 (ii) a retailer of aircraft, watercraft, motor vehicles, or
4781	4781	25 trailers transfers more than one aircraft, watercraft, motor
4782	4782	26 vehicle, or trailer to a purchaser for use as a qualifying
4783	4783
4784	4784
4785	4785
4786	4786
4787	4787
4788	4788	HB4965 - 127 - LRB103 37512 HLH 67635 b
4789	4789
4790	4790
4791	4791	HB4965- 128 -LRB103 37512 HLH 67635 b HB4965 - 128 - LRB103 37512 HLH 67635 b
4792	4792	HB4965 - 128 - LRB103 37512 HLH 67635 b
4793	4793	1 rolling stock as provided in Section 2-5 of this Act, then that
4794	4794	2 seller may report the transfer of all aircraft, watercraft,
4795	4795	3 motor vehicles, or trailers involved in that transaction to
4796	4796	4 the Department on the same uniform invoice-transaction
4797	4797	5 reporting return form. For purposes of this Section,
4798	4798	6 "watercraft" means a Class 2, Class 3, or Class 4 watercraft as
4799	4799	7 defined in Section 3-2 of the Boat Registration and Safety
4800	4800	8 Act, a personal watercraft, or any boat equipped with an
4801	4801	9 inboard motor.
4802	4802	10 In addition, with respect to motor vehicles, watercraft,
4803	4803	11 aircraft, and trailers that are required to be registered with
4804	4804	12 an agency of this State, every person who is engaged in the
4805	4805	13 business of leasing or renting such items and who, in
4806	4806	14 connection with such business, sells any such item to a
4807	4807	15 retailer for the purpose of resale is, notwithstanding any
4808	4808	16 other provision of this Section to the contrary, authorized to
4809	4809	17 meet the return-filing requirement of this Act by reporting
4810	4810	18 the transfer of all the aircraft, watercraft, motor vehicles,
4811	4811	19 or trailers transferred for resale during a month to the
4812	4812	20 Department on the same uniform invoice-transaction reporting
4813	4813	21 return form on or before the 20th of the month following the
4814	4814	22 month in which the transfer takes place. Notwithstanding any
4815	4815	23 other provision of this Act to the contrary, all returns filed
4816	4816	24 under this paragraph must be filed by electronic means in the
4817	4817	25 manner and form as required by the Department.
4818	4818	26 Any retailer who sells only motor vehicles, watercraft,
4819	4819
4820	4820
4821	4821
4822	4822
4823	4823
4824	4824	HB4965 - 128 - LRB103 37512 HLH 67635 b
4825	4825
4826	4826
4827	4827	HB4965- 129 -LRB103 37512 HLH 67635 b HB4965 - 129 - LRB103 37512 HLH 67635 b
4828	4828	HB4965 - 129 - LRB103 37512 HLH 67635 b
4829	4829	1 aircraft, or trailers that are required to be registered with
4830	4830	2 an agency of this State, so that all retailers' occupation tax
4831	4831	3 liability is required to be reported, and is reported, on such
4832	4832	4 transaction reporting returns and who is not otherwise
4833	4833	5 required to file monthly or quarterly returns, need not file
4834	4834	6 monthly or quarterly returns. However, those retailers shall
4835	4835	7 be required to file returns on an annual basis.
4836	4836	8 The transaction reporting return, in the case of motor
4837	4837	9 vehicles or trailers that are required to be registered with
4838	4838	10 an agency of this State, shall be the same document as the
4839	4839	11 Uniform Invoice referred to in Section 5-402 of the Illinois
4840	4840	12 Vehicle Code and must show the name and address of the seller;
4841	4841	13 the name and address of the purchaser; the amount of the
4842	4842	14 selling price including the amount allowed by the retailer for
4843	4843	15 traded-in property, if any; the amount allowed by the retailer
4844	4844	16 for the traded-in tangible personal property, if any, to the
4845	4845	17 extent to which Section 1 of this Act allows an exemption for
4846	4846	18 the value of traded-in property; the balance payable after
4847	4847	19 deducting such trade-in allowance from the total selling
4848	4848	20 price; the amount of tax due from the retailer with respect to
4849	4849	21 such transaction; the amount of tax collected from the
4850	4850	22 purchaser by the retailer on such transaction (or satisfactory
4851	4851	23 evidence that such tax is not due in that particular instance,
4852	4852	24 if that is claimed to be the fact); the place and date of the
4853	4853	25 sale; a sufficient identification of the property sold; such
4854	4854	26 other information as is required in Section 5-402 of the
4855	4855
4856	4856
4857	4857
4858	4858
4859	4859
4860	4860	HB4965 - 129 - LRB103 37512 HLH 67635 b
4861	4861
4862	4862
4863	4863	HB4965- 130 -LRB103 37512 HLH 67635 b HB4965 - 130 - LRB103 37512 HLH 67635 b
4864	4864	HB4965 - 130 - LRB103 37512 HLH 67635 b
4865	4865	1 Illinois Vehicle Code, and such other information as the
4866	4866	2 Department may reasonably require.
4867	4867	3 The transaction reporting return in the case of watercraft
4868	4868	4 or aircraft must show the name and address of the seller; the
4869	4869	5 name and address of the purchaser; the amount of the selling
4870	4870	6 price including the amount allowed by the retailer for
4871	4871	7 traded-in property, if any; the amount allowed by the retailer
4872	4872	8 for the traded-in tangible personal property, if any, to the
4873	4873	9 extent to which Section 1 of this Act allows an exemption for
4874	4874	10 the value of traded-in property; the balance payable after
4875	4875	11 deducting such trade-in allowance from the total selling
4876	4876	12 price; the amount of tax due from the retailer with respect to
4877	4877	13 such transaction; the amount of tax collected from the
4878	4878	14 purchaser by the retailer on such transaction (or satisfactory
4879	4879	15 evidence that such tax is not due in that particular instance,
4880	4880	16 if that is claimed to be the fact); the place and date of the
4881	4881	17 sale, a sufficient identification of the property sold, and
4882	4882	18 such other information as the Department may reasonably
4883	4883	19 require.
4884	4884	20 Such transaction reporting return shall be filed not later
4885	4885	21 than 20 days after the day of delivery of the item that is
4886	4886	22 being sold, but may be filed by the retailer at any time sooner
4887	4887	23 than that if he chooses to do so. The transaction reporting
4888	4888	24 return and tax remittance or proof of exemption from the
4889	4889	25 Illinois use tax may be transmitted to the Department by way of
4890	4890	26 the State agency with which, or State officer with whom the
4891	4891
4892	4892
4893	4893
4894	4894
4895	4895
4896	4896	HB4965 - 130 - LRB103 37512 HLH 67635 b
4897	4897
4898	4898
4899	4899	HB4965- 131 -LRB103 37512 HLH 67635 b HB4965 - 131 - LRB103 37512 HLH 67635 b
4900	4900	HB4965 - 131 - LRB103 37512 HLH 67635 b
4901	4901	1 tangible personal property must be titled or registered (if
4902	4902	2 titling or registration is required) if the Department and
4903	4903	3 such agency or State officer determine that this procedure
4904	4904	4 will expedite the processing of applications for title or
4905	4905	5 registration.
4906	4906	6 With each such transaction reporting return, the retailer
4907	4907	7 shall remit the proper amount of tax due (or shall submit
4908	4908	8 satisfactory evidence that the sale is not taxable if that is
4909	4909	9 the case), to the Department or its agents, whereupon the
4910	4910	10 Department shall issue, in the purchaser's name, a use tax
4911	4911	11 receipt (or a certificate of exemption if the Department is
4912	4912	12 satisfied that the particular sale is tax exempt) which such
4913	4913	13 purchaser may submit to the agency with which, or State
4914	4914	14 officer with whom, he must title or register the tangible
4915	4915	15 personal property that is involved (if titling or registration
4916	4916	16 is required) in support of such purchaser's application for an
4917	4917	17 Illinois certificate or other evidence of title or
4918	4918	18 registration to such tangible personal property.
4919	4919	19 No retailer's failure or refusal to remit tax under this
4920	4920	20 Act precludes a user, who has paid the proper tax to the
4921	4921	21 retailer, from obtaining his certificate of title or other
4922	4922	22 evidence of title or registration (if titling or registration
4923	4923	23 is required) upon satisfying the Department that such user has
4924	4924	24 paid the proper tax (if tax is due) to the retailer. The
4925	4925	25 Department shall adopt appropriate rules to carry out the
4926	4926	26 mandate of this paragraph.
4927	4927
4928	4928
4929	4929
4930	4930
4931	4931
4932	4932	HB4965 - 131 - LRB103 37512 HLH 67635 b
4933	4933
4934	4934
4935	4935	HB4965- 132 -LRB103 37512 HLH 67635 b HB4965 - 132 - LRB103 37512 HLH 67635 b
4936	4936	HB4965 - 132 - LRB103 37512 HLH 67635 b
4937	4937	1 If the user who would otherwise pay tax to the retailer
4938	4938	2 wants the transaction reporting return filed and the payment
4939	4939	3 of the tax or proof of exemption made to the Department before
4940	4940	4 the retailer is willing to take these actions and such user has
4941	4941	5 not paid the tax to the retailer, such user may certify to the
4942	4942	6 fact of such delay by the retailer and may (upon the Department
4943	4943	7 being satisfied of the truth of such certification) transmit
4944	4944	8 the information required by the transaction reporting return
4945	4945	9 and the remittance for tax or proof of exemption directly to
4946	4946	10 the Department and obtain his tax receipt or exemption
4947	4947	11 determination, in which event the transaction reporting return
4948	4948	12 and tax remittance (if a tax payment was required) shall be
4949	4949	13 credited by the Department to the proper retailer's account
4950	4950	14 with the Department, but without the 2.1% or 1.75% discount
4951	4951	15 provided for in this Section being allowed. When the user pays
4952	4952	16 the tax directly to the Department, he shall pay the tax in the
4953	4953	17 same amount and in the same form in which it would be remitted
4954	4954	18 if the tax had been remitted to the Department by the retailer.
4955	4955	19 Refunds made by the seller during the preceding return
4956	4956	20 period to purchasers, on account of tangible personal property
4957	4957	21 returned to the seller, shall be allowed as a deduction under
4958	4958	22 subdivision 5 of his monthly or quarterly return, as the case
4959	4959	23 may be, in case the seller had theretofore included the
4960	4960	24 receipts from the sale of such tangible personal property in a
4961	4961	25 return filed by him and had paid the tax imposed by this Act
4962	4962	26 with respect to such receipts.
4963	4963
4964	4964
4965	4965
4966	4966
4967	4967
4968	4968	HB4965 - 132 - LRB103 37512 HLH 67635 b
4969	4969
4970	4970
4971	4971	HB4965- 133 -LRB103 37512 HLH 67635 b HB4965 - 133 - LRB103 37512 HLH 67635 b
4972	4972	HB4965 - 133 - LRB103 37512 HLH 67635 b
4973	4973	1 Where the seller is a corporation, the return filed on
4974	4974	2 behalf of such corporation shall be signed by the president,
4975	4975	3 vice-president, secretary, or treasurer or by the properly
4976	4976	4 accredited agent of such corporation.
4977	4977	5 Where the seller is a limited liability company, the
4978	4978	6 return filed on behalf of the limited liability company shall
4979	4979	7 be signed by a manager, member, or properly accredited agent
4980	4980	8 of the limited liability company.
4981	4981	9 Except as provided in this Section, the retailer filing
4982	4982	10 the return under this Section shall, at the time of filing such
4983	4983	11 return, pay to the Department the amount of tax imposed by this
4984	4984	12 Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
4985	4985	13 on and after January 1, 1990, or $5 per calendar year,
4986	4986	14 whichever is greater, which is allowed to reimburse the
4987	4987	15 retailer for the expenses incurred in keeping records,
4988	4988	16 preparing and filing returns, remitting the tax and supplying
4989	4989	17 data to the Department on request. On and after January 1,
4990	4990	18 2021, a certified service provider, as defined in the Leveling
4991	4991	19 the Playing Field for Illinois Retail Act, filing the return
4992	4992	20 under this Section on behalf of a remote retailer shall, at the
4993	4993	21 time of such return, pay to the Department the amount of tax
4994	4994	22 imposed by this Act less a discount of 1.75%. A remote retailer
4995	4995	23 using a certified service provider to file a return on its
4996	4996	24 behalf, as provided in the Leveling the Playing Field for
4997	4997	25 Illinois Retail Act, is not eligible for the discount. When
4998	4998	26 determining the discount allowed under this Section, retailers
4999	4999
5000	5000
5001	5001
5002	5002
5003	5003
5004	5004	HB4965 - 133 - LRB103 37512 HLH 67635 b
5005	5005
5006	5006
5007	5007	HB4965- 134 -LRB103 37512 HLH 67635 b HB4965 - 134 - LRB103 37512 HLH 67635 b
5008	5008	HB4965 - 134 - LRB103 37512 HLH 67635 b
5009	5009	1 shall include the amount of tax that would have been due at the
5010	5010	2 1% rate but for the 0% rate imposed under Public Act 102-700.
5011	5011	3 When determining the discount allowed under this Section,
5012	5012	4 retailers shall include the amount of tax that would have been
5013	5013	5 due at the 6.25% rate but for the 1.25% rate imposed on sales
5014	5014	6 tax holiday items under Public Act 102-700. The discount under
5015	5015	7 this Section is not allowed for the 1.25% portion of taxes paid
5016	5016	8 on aviation fuel that is subject to the revenue use
5017	5017	9 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. Any
5018	5018	10 prepayment made pursuant to Section 2d of this Act shall be
5019	5019	11 included in the amount on which such 2.1% or 1.75% discount is
5020	5020	12 computed. In the case of retailers who report and pay the tax
5021	5021	13 on a transaction by transaction basis, as provided in this
5022	5022	14 Section, such discount shall be taken with each such tax
5023	5023	15 remittance instead of when such retailer files his periodic
5024	5024	16 return. The discount allowed under this Section is allowed
5025	5025	17 only for returns that are filed in the manner required by this
5026	5026	18 Act. The Department may disallow the discount for retailers
5027	5027	19 whose certificate of registration is revoked at the time the
5028	5028	20 return is filed, but only if the Department's decision to
5029	5029	21 revoke the certificate of registration has become final.
5030	5030	22 Before October 1, 2000, if the taxpayer's average monthly
5031	5031	23 tax liability to the Department under this Act, the Use Tax
5032	5032	24 Act, the Service Occupation Tax Act, and the Service Use Tax
5033	5033	25 Act, excluding any liability for prepaid sales tax to be
5034	5034	26 remitted in accordance with Section 2d of this Act, was
5035	5035
5036	5036
5037	5037
5038	5038
5039	5039
5040	5040	HB4965 - 134 - LRB103 37512 HLH 67635 b
5041	5041
5042	5042
5043	5043	HB4965- 135 -LRB103 37512 HLH 67635 b HB4965 - 135 - LRB103 37512 HLH 67635 b
5044	5044	HB4965 - 135 - LRB103 37512 HLH 67635 b
5045	5045	1 $10,000 or more during the preceding 4 complete calendar
5046	5046	2 quarters, he shall file a return with the Department each
5047	5047	3 month by the 20th day of the month next following the month
5048	5048	4 during which such tax liability is incurred and shall make
5049	5049	5 payments to the Department on or before the 7th, 15th, 22nd and
5050	5050	6 last day of the month during which such liability is incurred.
5051	5051	7 On and after October 1, 2000, if the taxpayer's average
5052	5052	8 monthly tax liability to the Department under this Act, the
5053	5053	9 Use Tax Act, the Service Occupation Tax Act, and the Service
5054	5054	10 Use Tax Act, excluding any liability for prepaid sales tax to
5055	5055	11 be remitted in accordance with Section 2d of this Act, was
5056	5056	12 $20,000 or more during the preceding 4 complete calendar
5057	5057	13 quarters, he shall file a return with the Department each
5058	5058	14 month by the 20th day of the month next following the month
5059	5059	15 during which such tax liability is incurred and shall make
5060	5060	16 payment to the Department on or before the 7th, 15th, 22nd and
5061	5061	17 last day of the month during which such liability is incurred.
5062	5062	18 If the month during which such tax liability is incurred began
5063	5063	19 prior to January 1, 1985, each payment shall be in an amount
5064	5064	20 equal to 1/4 of the taxpayer's actual liability for the month
5065	5065	21 or an amount set by the Department not to exceed 1/4 of the
5066	5066	22 average monthly liability of the taxpayer to the Department
5067	5067	23 for the preceding 4 complete calendar quarters (excluding the
5068	5068	24 month of highest liability and the month of lowest liability
5069	5069	25 in such 4 quarter period). If the month during which such tax
5070	5070	26 liability is incurred begins on or after January 1, 1985 and
5071	5071
5072	5072
5073	5073
5074	5074
5075	5075
5076	5076	HB4965 - 135 - LRB103 37512 HLH 67635 b
5077	5077
5078	5078
5079	5079	HB4965- 136 -LRB103 37512 HLH 67635 b HB4965 - 136 - LRB103 37512 HLH 67635 b
5080	5080	HB4965 - 136 - LRB103 37512 HLH 67635 b
5081	5081	1 prior to January 1, 1987, each payment shall be in an amount
5082	5082	2 equal to 22.5% of the taxpayer's actual liability for the
5083	5083	3 month or 27.5% of the taxpayer's liability for the same
5084	5084	4 calendar month of the preceding year. If the month during
5085	5085	5 which such tax liability is incurred begins on or after
5086	5086	6 January 1, 1987 and prior to January 1, 1988, each payment
5087	5087	7 shall be in an amount equal to 22.5% of the taxpayer's actual
5088	5088	8 liability for the month or 26.25% of the taxpayer's liability
5089	5089	9 for the same calendar month of the preceding year. If the month
5090	5090	10 during which such tax liability is incurred begins on or after
5091	5091	11 January 1, 1988, and prior to January 1, 1989, or begins on or
5092	5092	12 after January 1, 1996, each payment shall be in an amount equal
5093	5093	13 to 22.5% of the taxpayer's actual liability for the month or
5094	5094	14 25% of the taxpayer's liability for the same calendar month of
5095	5095	15 the preceding year. If the month during which such tax
5096	5096	16 liability is incurred begins on or after January 1, 1989, and
5097	5097	17 prior to January 1, 1996, each payment shall be in an amount
5098	5098	18 equal to 22.5% of the taxpayer's actual liability for the
5099	5099	19 month or 25% of the taxpayer's liability for the same calendar
5100	5100	20 month of the preceding year or 100% of the taxpayer's actual
5101	5101	21 liability for the quarter monthly reporting period. The amount
5102	5102	22 of such quarter monthly payments shall be credited against the
5103	5103	23 final tax liability of the taxpayer's return for that month.
5104	5104	24 Before October 1, 2000, once applicable, the requirement of
5105	5105	25 the making of quarter monthly payments to the Department by
5106	5106	26 taxpayers having an average monthly tax liability of $10,000
5107	5107
5108	5108
5109	5109
5110	5110
5111	5111
5112	5112	HB4965 - 136 - LRB103 37512 HLH 67635 b
5113	5113
5114	5114
5115	5115	HB4965- 137 -LRB103 37512 HLH 67635 b HB4965 - 137 - LRB103 37512 HLH 67635 b
5116	5116	HB4965 - 137 - LRB103 37512 HLH 67635 b
5117	5117	1 or more as determined in the manner provided above shall
5118	5118	2 continue until such taxpayer's average monthly liability to
5119	5119	3 the Department during the preceding 4 complete calendar
5120	5120	4 quarters (excluding the month of highest liability and the
5121	5121	5 month of lowest liability) is less than $9,000, or until such
5122	5122	6 taxpayer's average monthly liability to the Department as
5123	5123	7 computed for each calendar quarter of the 4 preceding complete
5124	5124	8 calendar quarter period is less than $10,000. However, if a
5125	5125	9 taxpayer can show the Department that a substantial change in
5126	5126	10 the taxpayer's business has occurred which causes the taxpayer
5127	5127	11 to anticipate that his average monthly tax liability for the
5128	5128	12 reasonably foreseeable future will fall below the $10,000
5129	5129	13 threshold stated above, then such taxpayer may petition the
5130	5130	14 Department for a change in such taxpayer's reporting status.
5131	5131	15 On and after October 1, 2000, once applicable, the requirement
5132	5132	16 of the making of quarter monthly payments to the Department by
5133	5133	17 taxpayers having an average monthly tax liability of $20,000
5134	5134	18 or more as determined in the manner provided above shall
5135	5135	19 continue until such taxpayer's average monthly liability to
5136	5136	20 the Department during the preceding 4 complete calendar
5137	5137	21 quarters (excluding the month of highest liability and the
5138	5138	22 month of lowest liability) is less than $19,000 or until such
5139	5139	23 taxpayer's average monthly liability to the Department as
5140	5140	24 computed for each calendar quarter of the 4 preceding complete
5141	5141	25 calendar quarter period is less than $20,000. However, if a
5142	5142	26 taxpayer can show the Department that a substantial change in
5143	5143
5144	5144
5145	5145
5146	5146
5147	5147
5148	5148	HB4965 - 137 - LRB103 37512 HLH 67635 b
5149	5149
5150	5150
5151	5151	HB4965- 138 -LRB103 37512 HLH 67635 b HB4965 - 138 - LRB103 37512 HLH 67635 b
5152	5152	HB4965 - 138 - LRB103 37512 HLH 67635 b
5153	5153	1 the taxpayer's business has occurred which causes the taxpayer
5154	5154	2 to anticipate that his average monthly tax liability for the
5155	5155	3 reasonably foreseeable future will fall below the $20,000
5156	5156	4 threshold stated above, then such taxpayer may petition the
5157	5157	5 Department for a change in such taxpayer's reporting status.
5158	5158	6 The Department shall change such taxpayer's reporting status
5159	5159	7 unless it finds that such change is seasonal in nature and not
5160	5160	8 likely to be long term. Quarter monthly payment status shall
5161	5161	9 be determined under this paragraph as if the rate reduction to
5162	5162	10 0% in Public Act 102-700 on food for human consumption that is
5163	5163	11 to be consumed off the premises where it is sold (other than
5164	5164	12 alcoholic beverages, food consisting of or infused with adult
5165	5165	13 use cannabis, soft drinks, and food that has been prepared for
5166	5166	14 immediate consumption) had not occurred. For quarter monthly
5167	5167	15 payments due under this paragraph on or after July 1, 2023 and
5168	5168	16 through June 30, 2024, "25% of the taxpayer's liability for
5169	5169	17 the same calendar month of the preceding year" shall be
5170	5170	18 determined as if the rate reduction to 0% in Public Act 102-700
5171	5171	19 had not occurred. Quarter monthly payment status shall be
5172	5172	20 determined under this paragraph as if the rate reduction to
5173	5173	21 1.25% in Public Act 102-700 on sales tax holiday items had not
5174	5174	22 occurred. For quarter monthly payments due on or after July 1,
5175	5175	23 2023 and through June 30, 2024, "25% of the taxpayer's
5176	5176	24 liability for the same calendar month of the preceding year"
5177	5177	25 shall be determined as if the rate reduction to 1.25% in Public
5178	5178	26 Act 102-700 on sales tax holiday items had not occurred. If any
5179	5179
5180	5180
5181	5181
5182	5182
5183	5183
5184	5184	HB4965 - 138 - LRB103 37512 HLH 67635 b
5185	5185
5186	5186
5187	5187	HB4965- 139 -LRB103 37512 HLH 67635 b HB4965 - 139 - LRB103 37512 HLH 67635 b
5188	5188	HB4965 - 139 - LRB103 37512 HLH 67635 b
5189	5189	1 such quarter monthly payment is not paid at the time or in the
5190	5190	2 amount required by this Section, then the taxpayer shall be
5191	5191	3 liable for penalties and interest on the difference between
5192	5192	4 the minimum amount due as a payment and the amount of such
5193	5193	5 quarter monthly payment actually and timely paid, except
5194	5194	6 insofar as the taxpayer has previously made payments for that
5195	5195	7 month to the Department in excess of the minimum payments
5196	5196	8 previously due as provided in this Section. The Department
5197	5197	9 shall make reasonable rules and regulations to govern the
5198	5198	10 quarter monthly payment amount and quarter monthly payment
5199	5199	11 dates for taxpayers who file on other than a calendar monthly
5200	5200	12 basis.
5201	5201	13 The provisions of this paragraph apply before October 1,
5202	5202	14 2001. Without regard to whether a taxpayer is required to make
5203	5203	15 quarter monthly payments as specified above, any taxpayer who
5204	5204	16 is required by Section 2d of this Act to collect and remit
5205	5205	17 prepaid taxes and has collected prepaid taxes which average in
5206	5206	18 excess of $25,000 per month during the preceding 2 complete
5207	5207	19 calendar quarters, shall file a return with the Department as
5208	5208	20 required by Section 2f and shall make payments to the
5209	5209	21 Department on or before the 7th, 15th, 22nd and last day of the
5210	5210	22 month during which such liability is incurred. If the month
5211	5211	23 during which such tax liability is incurred began prior to
5212	5212	24 September 1, 1985 (the effective date of Public Act 84-221),
5213	5213	25 each payment shall be in an amount not less than 22.5% of the
5214	5214	26 taxpayer's actual liability under Section 2d. If the month
5215	5215
5216	5216
5217	5217
5218	5218
5219	5219
5220	5220	HB4965 - 139 - LRB103 37512 HLH 67635 b
5221	5221
5222	5222
5223	5223	HB4965- 140 -LRB103 37512 HLH 67635 b HB4965 - 140 - LRB103 37512 HLH 67635 b
5224	5224	HB4965 - 140 - LRB103 37512 HLH 67635 b
5225	5225	1 during which such tax liability is incurred begins on or after
5226	5226	2 January 1, 1986, each payment shall be in an amount equal to
5227	5227	3 22.5% of the taxpayer's actual liability for the month or
5228	5228	4 27.5% of the taxpayer's liability for the same calendar month
5229	5229	5 of the preceding calendar year. If the month during which such
5230	5230	6 tax liability is incurred begins on or after January 1, 1987,
5231	5231	7 each payment shall be in an amount equal to 22.5% of the
5232	5232	8 taxpayer's actual liability for the month or 26.25% of the
5233	5233	9 taxpayer's liability for the same calendar month of the
5234	5234	10 preceding year. The amount of such quarter monthly payments
5235	5235	11 shall be credited against the final tax liability of the
5236	5236	12 taxpayer's return for that month filed under this Section or
5237	5237	13 Section 2f, as the case may be. Once applicable, the
5238	5238	14 requirement of the making of quarter monthly payments to the
5239	5239	15 Department pursuant to this paragraph shall continue until
5240	5240	16 such taxpayer's average monthly prepaid tax collections during
5241	5241	17 the preceding 2 complete calendar quarters is $25,000 or less.
5242	5242	18 If any such quarter monthly payment is not paid at the time or
5243	5243	19 in the amount required, the taxpayer shall be liable for
5244	5244	20 penalties and interest on such difference, except insofar as
5245	5245	21 the taxpayer has previously made payments for that month in
5246	5246	22 excess of the minimum payments previously due.
5247	5247	23 The provisions of this paragraph apply on and after
5248	5248	24 October 1, 2001. Without regard to whether a taxpayer is
5249	5249	25 required to make quarter monthly payments as specified above,
5250	5250	26 any taxpayer who is required by Section 2d of this Act to
5251	5251
5252	5252
5253	5253
5254	5254
5255	5255
5256	5256	HB4965 - 140 - LRB103 37512 HLH 67635 b
5257	5257
5258	5258
5259	5259	HB4965- 141 -LRB103 37512 HLH 67635 b HB4965 - 141 - LRB103 37512 HLH 67635 b
5260	5260	HB4965 - 141 - LRB103 37512 HLH 67635 b
5261	5261	1 collect and remit prepaid taxes and has collected prepaid
5262	5262	2 taxes that average in excess of $20,000 per month during the
5263	5263	3 preceding 4 complete calendar quarters shall file a return
5264	5264	4 with the Department as required by Section 2f and shall make
5265	5265	5 payments to the Department on or before the 7th, 15th, 22nd,
5266	5266	6 and last day of the month during which the liability is
5267	5267	7 incurred. Each payment shall be in an amount equal to 22.5% of
5268	5268	8 the taxpayer's actual liability for the month or 25% of the
5269	5269	9 taxpayer's liability for the same calendar month of the
5270	5270	10 preceding year. The amount of the quarter monthly payments
5271	5271	11 shall be credited against the final tax liability of the
5272	5272	12 taxpayer's return for that month filed under this Section or
5273	5273	13 Section 2f, as the case may be. Once applicable, the
5274	5274	14 requirement of the making of quarter monthly payments to the
5275	5275	15 Department pursuant to this paragraph shall continue until the
5276	5276	16 taxpayer's average monthly prepaid tax collections during the
5277	5277	17 preceding 4 complete calendar quarters (excluding the month of
5278	5278	18 highest liability and the month of lowest liability) is less
5279	5279	19 than $19,000 or until such taxpayer's average monthly
5280	5280	20 liability to the Department as computed for each calendar
5281	5281	21 quarter of the 4 preceding complete calendar quarters is less
5282	5282	22 than $20,000. If any such quarter monthly payment is not paid
5283	5283	23 at the time or in the amount required, the taxpayer shall be
5284	5284	24 liable for penalties and interest on such difference, except
5285	5285	25 insofar as the taxpayer has previously made payments for that
5286	5286	26 month in excess of the minimum payments previously due.
5287	5287
5288	5288
5289	5289
5290	5290
5291	5291
5292	5292	HB4965 - 141 - LRB103 37512 HLH 67635 b
5293	5293
5294	5294
5295	5295	HB4965- 142 -LRB103 37512 HLH 67635 b HB4965 - 142 - LRB103 37512 HLH 67635 b
5296	5296	HB4965 - 142 - LRB103 37512 HLH 67635 b
5297	5297	1 If any payment provided for in this Section exceeds the
5298	5298	2 taxpayer's liabilities under this Act, the Use Tax Act, the
5299	5299	3 Service Occupation Tax Act, and the Service Use Tax Act, as
5300	5300	4 shown on an original monthly return, the Department shall, if
5301	5301	5 requested by the taxpayer, issue to the taxpayer a credit
5302	5302	6 memorandum no later than 30 days after the date of payment. The
5303	5303	7 credit evidenced by such credit memorandum may be assigned by
5304	5304	8 the taxpayer to a similar taxpayer under this Act, the Use Tax
5305	5305	9 Act, the Service Occupation Tax Act, or the Service Use Tax
5306	5306	10 Act, in accordance with reasonable rules and regulations to be
5307	5307	11 prescribed by the Department. If no such request is made, the
5308	5308	12 taxpayer may credit such excess payment against tax liability
5309	5309	13 subsequently to be remitted to the Department under this Act,
5310	5310	14 the Use Tax Act, the Service Occupation Tax Act, or the Service
5311	5311	15 Use Tax Act, in accordance with reasonable rules and
5312	5312	16 regulations prescribed by the Department. If the Department
5313	5313	17 subsequently determined that all or any part of the credit
5314	5314	18 taken was not actually due to the taxpayer, the taxpayer's
5315	5315	19 2.1% and 1.75% vendor's discount shall be reduced by 2.1% or
5316	5316	20 1.75% of the difference between the credit taken and that
5317	5317	21 actually due, and that taxpayer shall be liable for penalties
5318	5318	22 and interest on such difference.
5319	5319	23 If a retailer of motor fuel is entitled to a credit under
5320	5320	24 Section 2d of this Act which exceeds the taxpayer's liability
5321	5321	25 to the Department under this Act for the month for which the
5322	5322	26 taxpayer is filing a return, the Department shall issue the
5323	5323
5324	5324
5325	5325
5326	5326
5327	5327
5328	5328	HB4965 - 142 - LRB103 37512 HLH 67635 b
5329	5329
5330	5330
5331	5331	HB4965- 143 -LRB103 37512 HLH 67635 b HB4965 - 143 - LRB103 37512 HLH 67635 b
5332	5332	HB4965 - 143 - LRB103 37512 HLH 67635 b
5333	5333	1 taxpayer a credit memorandum for the excess.
5334	5334	2 Beginning January 1, 1990, each month the Department shall
5335	5335	3 pay into the Local Government Tax Fund, a special fund in the
5336	5336	4 State treasury which is hereby created, the net revenue
5337	5337	5 realized for the preceding month from the 1% tax imposed under
5338	5338	6 this Act.
5339	5339	7 Beginning January 1, 1990, each month the Department shall
5340	5340	8 pay into the County and Mass Transit District Fund, a special
5341	5341	9 fund in the State treasury which is hereby created, 4% of the
5342	5342	10 net revenue realized for the preceding month from the 6.25%
5343	5343	11 general rate other than aviation fuel sold on or after
5344	5344	12 December 1, 2019. This exception for aviation fuel only
5345	5345	13 applies for so long as the revenue use requirements of 49
5346	5346	14 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
5347	5347	15 Beginning August 1, 2000, each month the Department shall
5348	5348	16 pay into the County and Mass Transit District Fund 20% of the
5349	5349	17 net revenue realized for the preceding month from the 1.25%
5350	5350	18 rate on the selling price of motor fuel and gasohol. If, in any
5351	5351	19 month, the tax on sales tax holiday items, as defined in
5352	5352	20 Section 2-8, is imposed at the rate of 1.25%, then the
5353	5353	21 Department shall pay 20% of the net revenue realized for that
5354	5354	22 month from the 1.25% rate on the selling price of sales tax
5355	5355	23 holiday items into the County and Mass Transit District Fund.
5356	5356	24 Beginning January 1, 1990, each month the Department shall
5357	5357	25 pay into the Local Government Tax Fund 16% of the net revenue
5358	5358	26 realized for the preceding month from the 6.25% general rate
5359	5359
5360	5360
5361	5361
5362	5362
5363	5363
5364	5364	HB4965 - 143 - LRB103 37512 HLH 67635 b
5365	5365
5366	5366
5367	5367	HB4965- 144 -LRB103 37512 HLH 67635 b HB4965 - 144 - LRB103 37512 HLH 67635 b
5368	5368	HB4965 - 144 - LRB103 37512 HLH 67635 b
5369	5369	1 on the selling price of tangible personal property other than
5370	5370	2 aviation fuel sold on or after December 1, 2019. This
5371	5371	3 exception for aviation fuel only applies for so long as the
5372	5372	4 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
5373	5373	5 47133 are binding on the State.
5374	5374	6 For aviation fuel sold on or after December 1, 2019, each
5375	5375	7 month the Department shall pay into the State Aviation Program
5376	5376	8 Fund 20% of the net revenue realized for the preceding month
5377	5377	9 from the 6.25% general rate on the selling price of aviation
5378	5378	10 fuel, less an amount estimated by the Department to be
5379	5379	11 required for refunds of the 20% portion of the tax on aviation
5380	5380	12 fuel under this Act, which amount shall be deposited into the
5381	5381	13 Aviation Fuel Sales Tax Refund Fund. The Department shall only
5382	5382	14 pay moneys into the State Aviation Program Fund and the
5383	5383	15 Aviation Fuel Sales Tax Refund Fund under this Act for so long
5384	5384	16 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
5385	5385	17 U.S.C. 47133 are binding on the State.
5386	5386	18 Beginning August 1, 2000, each month the Department shall
5387	5387	19 pay into the Local Government Tax Fund 80% of the net revenue
5388	5388	20 realized for the preceding month from the 1.25% rate on the
5389	5389	21 selling price of motor fuel and gasohol. If, in any month, the
5390	5390	22 tax on sales tax holiday items, as defined in Section 2-8, is
5391	5391	23 imposed at the rate of 1.25%, then the Department shall pay 80%
5392	5392	24 of the net revenue realized for that month from the 1.25% rate
5393	5393	25 on the selling price of sales tax holiday items into the Local
5394	5394	26 Government Tax Fund.
5395	5395
5396	5396
5397	5397
5398	5398
5399	5399
5400	5400	HB4965 - 144 - LRB103 37512 HLH 67635 b
5401	5401
5402	5402
5403	5403	HB4965- 145 -LRB103 37512 HLH 67635 b HB4965 - 145 - LRB103 37512 HLH 67635 b
5404	5404	HB4965 - 145 - LRB103 37512 HLH 67635 b
5405	5405	1 Beginning January 1, 2025, the Department shall pay into
5406	5406	2 the County and Mass Transit District Fund 20% of the net
5407	5407	3 revenue realized from the 1.25% rate on school supplies.
5408	5408	4 Beginning January 1, 2025, the Department shall pay into the
5409	5409	5 Local Government Tax Fund 80% of the revenue realized for the
5410	5410	6 preceding month from the 1.25% rate on school supplies.
5411	5411	7 Beginning October 1, 2009, each month the Department shall
5412	5412	8 pay into the Capital Projects Fund an amount that is equal to
5413	5413	9 an amount estimated by the Department to represent 80% of the
5414	5414	10 net revenue realized for the preceding month from the sale of
5415	5415	11 candy, grooming and hygiene products, and soft drinks that had
5416	5416	12 been taxed at a rate of 1% prior to September 1, 2009 but that
5417	5417	13 are now taxed at 6.25%.
5418	5418	14 Beginning July 1, 2011, each month the Department shall
5419	5419	15 pay into the Clean Air Act Permit Fund 80% of the net revenue
5420	5420	16 realized for the preceding month from the 6.25% general rate
5421	5421	17 on the selling price of sorbents used in Illinois in the
5422	5422	18 process of sorbent injection as used to comply with the
5423	5423	19 Environmental Protection Act or the federal Clean Air Act, but
5424	5424	20 the total payment into the Clean Air Act Permit Fund under this
5425	5425	21 Act and the Use Tax Act shall not exceed $2,000,000 in any
5426	5426	22 fiscal year.
5427	5427	23 Beginning July 1, 2013, each month the Department shall
5428	5428	24 pay into the Underground Storage Tank Fund from the proceeds
5429	5429	25 collected under this Act, the Use Tax Act, the Service Use Tax
5430	5430	26 Act, and the Service Occupation Tax Act an amount equal to the
5431	5431
5432	5432
5433	5433
5434	5434
5435	5435
5436	5436	HB4965 - 145 - LRB103 37512 HLH 67635 b
5437	5437
5438	5438
5439	5439	HB4965- 146 -LRB103 37512 HLH 67635 b HB4965 - 146 - LRB103 37512 HLH 67635 b
5440	5440	HB4965 - 146 - LRB103 37512 HLH 67635 b
5441	5441	1 average monthly deficit in the Underground Storage Tank Fund
5442	5442	2 during the prior year, as certified annually by the Illinois
5443	5443	3 Environmental Protection Agency, but the total payment into
5444	5444	4 the Underground Storage Tank Fund under this Act, the Use Tax
5445	5445	5 Act, the Service Use Tax Act, and the Service Occupation Tax
5446	5446	6 Act shall not exceed $18,000,000 in any State fiscal year. As
5447	5447	7 used in this paragraph, the "average monthly deficit" shall be
5448	5448	8 equal to the difference between the average monthly claims for
5449	5449	9 payment by the fund and the average monthly revenues deposited
5450	5450	10 into the fund, excluding payments made pursuant to this
5451	5451	11 paragraph.
5452	5452	12 Beginning July 1, 2015, of the remainder of the moneys
5453	5453	13 received by the Department under the Use Tax Act, the Service
5454	5454	14 Use Tax Act, the Service Occupation Tax Act, and this Act, each
5455	5455	15 month the Department shall deposit $500,000 into the State
5456	5456	16 Crime Laboratory Fund.
5457	5457	17 Of the remainder of the moneys received by the Department
5458	5458	18 pursuant to this Act, (a) 1.75% thereof shall be paid into the
5459	5459	19 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
5460	5460	20 and after July 1, 1989, 3.8% thereof shall be paid into the
5461	5461	21 Build Illinois Fund; provided, however, that if in any fiscal
5462	5462	22 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
5463	5463	23 may be, of the moneys received by the Department and required
5464	5464	24 to be paid into the Build Illinois Fund pursuant to this Act,
5465	5465	25 Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
5466	5466	26 Act, and Section 9 of the Service Occupation Tax Act, such Acts
5467	5467
5468	5468
5469	5469
5470	5470
5471	5471
5472	5472	HB4965 - 146 - LRB103 37512 HLH 67635 b
5473	5473
5474	5474
5475	5475	HB4965- 147 -LRB103 37512 HLH 67635 b HB4965 - 147 - LRB103 37512 HLH 67635 b
5476	5476	HB4965 - 147 - LRB103 37512 HLH 67635 b
5477	5477	1 being hereinafter called the "Tax Acts" and such aggregate of
5478	5478	2 2.2% or 3.8%, as the case may be, of moneys being hereinafter
5479	5479	3 called the "Tax Act Amount", and (2) the amount transferred to
5480	5480	4 the Build Illinois Fund from the State and Local Sales Tax
5481	5481	5 Reform Fund shall be less than the Annual Specified Amount (as
5482	5482	6 hereinafter defined), an amount equal to the difference shall
5483	5483	7 be immediately paid into the Build Illinois Fund from other
5484	5484	8 moneys received by the Department pursuant to the Tax Acts;
5485	5485	9 the "Annual Specified Amount" means the amounts specified
5486	5486	10 below for fiscal years 1986 through 1993:
5487	5487	11Fiscal YearAnnual Specified Amount121986$54,800,000131987$76,650,000141988$80,480,000151989$88,510,000161990$115,330,000171991$145,470,000181992$182,730,000191993$206,520,000; 11 Fiscal Year Annual Specified Amount 12 1986 $54,800,000 13 1987 $76,650,000 14 1988 $80,480,000 15 1989 $88,510,000 16 1990 $115,330,000 17 1991 $145,470,000 18 1992 $182,730,000 19 1993 $206,520,000;
5488	5488	11 Fiscal Year Annual Specified Amount
5489	5489	12 1986 $54,800,000
5490	5490	13 1987 $76,650,000
5491	5491	14 1988 $80,480,000
5492	5492	15 1989 $88,510,000
5493	5493	16 1990 $115,330,000
5494	5494	17 1991 $145,470,000
5495	5495	18 1992 $182,730,000
5496	5496	19 1993 $206,520,000;
5497	5497	20 and means the Certified Annual Debt Service Requirement (as
5498	5498	21 defined in Section 13 of the Build Illinois Bond Act) or the
5499	5499	22 Tax Act Amount, whichever is greater, for fiscal year 1994 and
5500	5500	23 each fiscal year thereafter; and further provided, that if on
5501	5501	24 the last business day of any month the sum of (1) the Tax Act
5502	5502	25 Amount required to be deposited into the Build Illinois Bond
5503	5503	26 Account in the Build Illinois Fund during such month and (2)
5504	5504
5505	5505
5506	5506
5507	5507
5508	5508
5509	5509	HB4965 - 147 - LRB103 37512 HLH 67635 b
5510	5510
5511	5511
5512	5512	11 Fiscal Year Annual Specified Amount
5513	5513	12 1986 $54,800,000
5514	5514	13 1987 $76,650,000
5515	5515	14 1988 $80,480,000
5516	5516	15 1989 $88,510,000
5517	5517	16 1990 $115,330,000
5518	5518	17 1991 $145,470,000
5519	5519	18 1992 $182,730,000
5520	5520	19 1993 $206,520,000;
5521	5521
5522	5522
5523	5523	HB4965- 148 -LRB103 37512 HLH 67635 b HB4965 - 148 - LRB103 37512 HLH 67635 b
5524	5524	HB4965 - 148 - LRB103 37512 HLH 67635 b
5525	5525	1 the amount transferred to the Build Illinois Fund from the
5526	5526	2 State and Local Sales Tax Reform Fund shall have been less than
5527	5527	3 1/12 of the Annual Specified Amount, an amount equal to the
5528	5528	4 difference shall be immediately paid into the Build Illinois
5529	5529	5 Fund from other moneys received by the Department pursuant to
5530	5530	6 the Tax Acts; and, further provided, that in no event shall the
5531	5531	7 payments required under the preceding proviso result in
5532	5532	8 aggregate payments into the Build Illinois Fund pursuant to
5533	5533	9 this clause (b) for any fiscal year in excess of the greater of
5534	5534	10 (i) the Tax Act Amount or (ii) the Annual Specified Amount for
5535	5535	11 such fiscal year. The amounts payable into the Build Illinois
5536	5536	12 Fund under clause (b) of the first sentence in this paragraph
5537	5537	13 shall be payable only until such time as the aggregate amount
5538	5538	14 on deposit under each trust indenture securing Bonds issued
5539	5539	15 and outstanding pursuant to the Build Illinois Bond Act is
5540	5540	16 sufficient, taking into account any future investment income,
5541	5541	17 to fully provide, in accordance with such indenture, for the
5542	5542	18 defeasance of or the payment of the principal of, premium, if
5543	5543	19 any, and interest on the Bonds secured by such indenture and on
5544	5544	20 any Bonds expected to be issued thereafter and all fees and
5545	5545	21 costs payable with respect thereto, all as certified by the
5546	5546	22 Director of the Bureau of the Budget (now Governor's Office of
5547	5547	23 Management and Budget). If on the last business day of any
5548	5548	24 month in which Bonds are outstanding pursuant to the Build
5549	5549	25 Illinois Bond Act, the aggregate of moneys deposited in the
5550	5550	26 Build Illinois Bond Account in the Build Illinois Fund in such
5551	5551
5552	5552
5553	5553
5554	5554
5555	5555
5556	5556	HB4965 - 148 - LRB103 37512 HLH 67635 b
5557	5557
5558	5558
5559	5559	HB4965- 149 -LRB103 37512 HLH 67635 b HB4965 - 149 - LRB103 37512 HLH 67635 b
5560	5560	HB4965 - 149 - LRB103 37512 HLH 67635 b
5561	5561	1 month shall be less than the amount required to be transferred
5562	5562	2 in such month from the Build Illinois Bond Account to the Build
5563	5563	3 Illinois Bond Retirement and Interest Fund pursuant to Section
5564	5564	4 13 of the Build Illinois Bond Act, an amount equal to such
5565	5565	5 deficiency shall be immediately paid from other moneys
5566	5566	6 received by the Department pursuant to the Tax Acts to the
5567	5567	7 Build Illinois Fund; provided, however, that any amounts paid
5568	5568	8 to the Build Illinois Fund in any fiscal year pursuant to this
5569	5569	9 sentence shall be deemed to constitute payments pursuant to
5570	5570	10 clause (b) of the first sentence of this paragraph and shall
5571	5571	11 reduce the amount otherwise payable for such fiscal year
5572	5572	12 pursuant to that clause (b). The moneys received by the
5573	5573	13 Department pursuant to this Act and required to be deposited
5574	5574	14 into the Build Illinois Fund are subject to the pledge, claim
5575	5575	15 and charge set forth in Section 12 of the Build Illinois Bond
5576	5576	16 Act.
5577	5577	17 Subject to payment of amounts into the Build Illinois Fund
5578	5578	18 as provided in the preceding paragraph or in any amendment
5579	5579	19 thereto hereafter enacted, the following specified monthly
5580	5580	20 installment of the amount requested in the certificate of the
5581	5581	21 Chairman of the Metropolitan Pier and Exposition Authority
5582	5582	22 provided under Section 8.25f of the State Finance Act, but not
5583	5583	23 in excess of sums designated as "Total Deposit", shall be
5584	5584	24 deposited in the aggregate from collections under Section 9 of
5585	5585	25 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
5586	5586	26 9 of the Service Occupation Tax Act, and Section 3 of the
5587	5587
5588	5588
5589	5589
5590	5590
5591	5591
5592	5592	HB4965 - 149 - LRB103 37512 HLH 67635 b
5593	5593
5594	5594
5595	5595	HB4965- 150 -LRB103 37512 HLH 67635 b HB4965 - 150 - LRB103 37512 HLH 67635 b
5596	5596	HB4965 - 150 - LRB103 37512 HLH 67635 b
5597	5597	1 Retailers' Occupation Tax Act into the McCormick Place
5598	5598	2 Expansion Project Fund in the specified fiscal years.
5599	5599	3Fiscal YearTotal Deposit41993 $051994 53,000,00061995 58,000,00071996 61,000,00081997 64,000,00091998 68,000,000101999 71,000,000112000 75,000,000122001 80,000,000132002 93,000,000142003 99,000,000152004103,000,000162005108,000,000172006113,000,000182007119,000,000192008126,000,000202009132,000,000212010139,000,000222011146,000,000232012153,000,000242013161,000,000252014170,000,000262015179,000,000 3 Fiscal Year Total Deposit 4 1993 $0 5 1994 53,000,000 6 1995 58,000,000 7 1996 61,000,000 8 1997 64,000,000 9 1998 68,000,000 10 1999 71,000,000 11 2000 75,000,000 12 2001 80,000,000 13 2002 93,000,000 14 2003 99,000,000 15 2004 103,000,000 16 2005 108,000,000 17 2006 113,000,000 18 2007 119,000,000 19 2008 126,000,000 20 2009 132,000,000 21 2010 139,000,000 22 2011 146,000,000 23 2012 153,000,000 24 2013 161,000,000 25 2014 170,000,000 26 2015 179,000,000
5600	5600	3 Fiscal Year Total Deposit
5601	5601	4 1993 $0
5602	5602	5 1994 53,000,000
5603	5603	6 1995 58,000,000
5604	5604	7 1996 61,000,000
5605	5605	8 1997 64,000,000
5606	5606	9 1998 68,000,000
5607	5607	10 1999 71,000,000
5608	5608	11 2000 75,000,000
5609	5609	12 2001 80,000,000
5610	5610	13 2002 93,000,000
5611	5611	14 2003 99,000,000
5612	5612	15 2004 103,000,000
5613	5613	16 2005 108,000,000
5614	5614	17 2006 113,000,000
5615	5615	18 2007 119,000,000
5616	5616	19 2008 126,000,000
5617	5617	20 2009 132,000,000
5618	5618	21 2010 139,000,000
5619	5619	22 2011 146,000,000
5620	5620	23 2012 153,000,000
5621	5621	24 2013 161,000,000
5622	5622	25 2014 170,000,000
5623	5623	26 2015 179,000,000
5624	5624
5625	5625
5626	5626
5627	5627
5628	5628
5629	5629	HB4965 - 150 - LRB103 37512 HLH 67635 b
5630	5630
5631	5631
5632	5632	3 Fiscal Year Total Deposit
5633	5633	4 1993 $0
5634	5634	5 1994 53,000,000
5635	5635	6 1995 58,000,000
5636	5636	7 1996 61,000,000
5637	5637	8 1997 64,000,000
5638	5638	9 1998 68,000,000
5639	5639	10 1999 71,000,000
5640	5640	11 2000 75,000,000
5641	5641	12 2001 80,000,000
5642	5642	13 2002 93,000,000
5643	5643	14 2003 99,000,000
5644	5644	15 2004 103,000,000
5645	5645	16 2005 108,000,000
5646	5646	17 2006 113,000,000
5647	5647	18 2007 119,000,000
5648	5648	19 2008 126,000,000
5649	5649	20 2009 132,000,000
5650	5650	21 2010 139,000,000
5651	5651	22 2011 146,000,000
5652	5652	23 2012 153,000,000
5653	5653	24 2013 161,000,000
5654	5654	25 2014 170,000,000
5655	5655	26 2015 179,000,000
5656	5656
5657	5657
5658	5658	HB4965- 151 -LRB103 37512 HLH 67635 b HB4965 - 151 - LRB103 37512 HLH 67635 b
5659	5659	HB4965 - 151 - LRB103 37512 HLH 67635 b
5660	5660	12016189,000,00022017199,000,00032018210,000,00042019221,000,00052020233,000,00062021300,000,00072022300,000,00082023300,000,00092024 300,000,000102025 300,000,000112026 300,000,000122027 375,000,000132028 375,000,000142029 375,000,000152030 375,000,000162031 375,000,000172032 375,000,000182033375,000,000192034375,000,000202035375,000,000212036450,000,00022and 23each fiscal year 24thereafter that bonds 25are outstanding under 26Section 13.2 of the 1 2016 189,000,000 2 2017 199,000,000 3 2018 210,000,000 4 2019 221,000,000 5 2020 233,000,000 6 2021 300,000,000 7 2022 300,000,000 8 2023 300,000,000 9 2024 300,000,000 10 2025 300,000,000 11 2026 300,000,000 12 2027 375,000,000 13 2028 375,000,000 14 2029 375,000,000 15 2030 375,000,000 16 2031 375,000,000 17 2032 375,000,000 18 2033 375,000,000 19 2034 375,000,000 20 2035 375,000,000 21 2036 450,000,000 22 and 23 each fiscal year 24 thereafter that bonds 25 are outstanding under 26 Section 13.2 of the
5661	5661	1 2016 189,000,000
5662	5662	2 2017 199,000,000
5663	5663	3 2018 210,000,000
5664	5664	4 2019 221,000,000
5665	5665	5 2020 233,000,000
5666	5666	6 2021 300,000,000
5667	5667	7 2022 300,000,000
5668	5668	8 2023 300,000,000
5669	5669	9 2024 300,000,000
5670	5670	10 2025 300,000,000
5671	5671	11 2026 300,000,000
5672	5672	12 2027 375,000,000
5673	5673	13 2028 375,000,000
5674	5674	14 2029 375,000,000
5675	5675	15 2030 375,000,000
5676	5676	16 2031 375,000,000
5677	5677	17 2032 375,000,000
5678	5678	18 2033 375,000,000
5679	5679	19 2034 375,000,000
5680	5680	20 2035 375,000,000
5681	5681	21 2036 450,000,000
5682	5682	22 and
5683	5683	23 each fiscal year
5684	5684	24 thereafter that bonds
5685	5685	25 are outstanding under
5686	5686	26 Section 13.2 of the
5687	5687
5688	5688
5689	5689
5690	5690
5691	5691
5692	5692	HB4965 - 151 - LRB103 37512 HLH 67635 b
5693	5693
5694	5694	1 2016 189,000,000
5695	5695	2 2017 199,000,000
5696	5696	3 2018 210,000,000
5697	5697	4 2019 221,000,000
5698	5698	5 2020 233,000,000
5699	5699	6 2021 300,000,000
5700	5700	7 2022 300,000,000
5701	5701	8 2023 300,000,000
5702	5702	9 2024 300,000,000
5703	5703	10 2025 300,000,000
5704	5704	11 2026 300,000,000
5705	5705	12 2027 375,000,000
5706	5706	13 2028 375,000,000
5707	5707	14 2029 375,000,000
5708	5708	15 2030 375,000,000
5709	5709	16 2031 375,000,000
5710	5710	17 2032 375,000,000
5711	5711	18 2033 375,000,000
5712	5712	19 2034 375,000,000
5713	5713	20 2035 375,000,000
5714	5714	21 2036 450,000,000
5715	5715	22 and
5716	5716	23 each fiscal year
5717	5717	24 thereafter that bonds
5718	5718	25 are outstanding under
5719	5719	26 Section 13.2 of the
5720	5720
5721	5721
5722	5722	HB4965- 152 -LRB103 37512 HLH 67635 b HB4965 - 152 - LRB103 37512 HLH 67635 b
5723	5723	HB4965 - 152 - LRB103 37512 HLH 67635 b
5724	5724	1Metropolitan Pier and 2Exposition Authority Act, 3but not after fiscal year 2060. 1 Metropolitan Pier and 2 Exposition Authority Act, 3 but not after fiscal year 2060.
5725	5725	1 Metropolitan Pier and
5726	5726	2 Exposition Authority Act,
5727	5727	3 but not after fiscal year 2060.
5728	5728	4 Beginning July 20, 1993 and in each month of each fiscal
5729	5729	5 year thereafter, one-eighth of the amount requested in the
5730	5730	6 certificate of the Chairman of the Metropolitan Pier and
5731	5731	7 Exposition Authority for that fiscal year, less the amount
5732	5732	8 deposited into the McCormick Place Expansion Project Fund by
5733	5733	9 the State Treasurer in the respective month under subsection
5734	5734	10 (g) of Section 13 of the Metropolitan Pier and Exposition
5735	5735	11 Authority Act, plus cumulative deficiencies in the deposits
5736	5736	12 required under this Section for previous months and years,
5737	5737	13 shall be deposited into the McCormick Place Expansion Project
5738	5738	14 Fund, until the full amount requested for the fiscal year, but
5739	5739	15 not in excess of the amount specified above as "Total
5740	5740	16 Deposit", has been deposited.
5741	5741	17 Subject to payment of amounts into the Capital Projects
5742	5742	18 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
5743	5743	19 and the McCormick Place Expansion Project Fund pursuant to the
5744	5744	20 preceding paragraphs or in any amendments thereto hereafter
5745	5745	21 enacted, for aviation fuel sold on or after December 1, 2019,
5746	5746	22 the Department shall each month deposit into the Aviation Fuel
5747	5747	23 Sales Tax Refund Fund an amount estimated by the Department to
5748	5748	24 be required for refunds of the 80% portion of the tax on
5749	5749	25 aviation fuel under this Act. The Department shall only
5750	5750	26 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
5751	5751
5752	5752
5753	5753
5754	5754
5755	5755
5756	5756	HB4965 - 152 - LRB103 37512 HLH 67635 b
5757	5757
5758	5758	1 Metropolitan Pier and
5759	5759	2 Exposition Authority Act,
5760	5760	3 but not after fiscal year 2060.
5761	5761
5762	5762
5763	5763	HB4965- 153 -LRB103 37512 HLH 67635 b HB4965 - 153 - LRB103 37512 HLH 67635 b
5764	5764	HB4965 - 153 - LRB103 37512 HLH 67635 b
5765	5765	1 under this paragraph for so long as the revenue use
5766	5766	2 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
5767	5767	3 binding on the State.
5768	5768	4 Subject to payment of amounts into the Build Illinois Fund
5769	5769	5 and the McCormick Place Expansion Project Fund pursuant to the
5770	5770	6 preceding paragraphs or in any amendments thereto hereafter
5771	5771	7 enacted, beginning July 1, 1993 and ending on September 30,
5772	5772	8 2013, the Department shall each month pay into the Illinois
5773	5773	9 Tax Increment Fund 0.27% of 80% of the net revenue realized for
5774	5774	10 the preceding month from the 6.25% general rate on the selling
5775	5775	11 price of tangible personal property.
5776	5776	12 Subject to payment of amounts into the Build Illinois
5777	5777	13 Fund, the McCormick Place Expansion Project Fund, and the
5778	5778	14 Illinois Tax Increment Fund pursuant to the preceding
5779	5779	15 paragraphs or in any amendments to this Section hereafter
5780	5780	16 enacted, beginning on the first day of the first calendar
5781	5781	17 month to occur on or after August 26, 2014 (the effective date
5782	5782	18 of Public Act 98-1098), each month, from the collections made
5783	5783	19 under Section 9 of the Use Tax Act, Section 9 of the Service
5784	5784	20 Use Tax Act, Section 9 of the Service Occupation Tax Act, and
5785	5785	21 Section 3 of the Retailers' Occupation Tax Act, the Department
5786	5786	22 shall pay into the Tax Compliance and Administration Fund, to
5787	5787	23 be used, subject to appropriation, to fund additional auditors
5788	5788	24 and compliance personnel at the Department of Revenue, an
5789	5789	25 amount equal to 1/12 of 5% of 80% of the cash receipts
5790	5790	26 collected during the preceding fiscal year by the Audit Bureau
5791	5791
5792	5792
5793	5793
5794	5794
5795	5795
5796	5796	HB4965 - 153 - LRB103 37512 HLH 67635 b
5797	5797
5798	5798
5799	5799	HB4965- 154 -LRB103 37512 HLH 67635 b HB4965 - 154 - LRB103 37512 HLH 67635 b
5800	5800	HB4965 - 154 - LRB103 37512 HLH 67635 b
5801	5801	1 of the Department under the Use Tax Act, the Service Use Tax
5802	5802	2 Act, the Service Occupation Tax Act, the Retailers' Occupation
5803	5803	3 Tax Act, and associated local occupation and use taxes
5804	5804	4 administered by the Department.
5805	5805	5 Subject to payments of amounts into the Build Illinois
5806	5806	6 Fund, the McCormick Place Expansion Project Fund, the Illinois
5807	5807	7 Tax Increment Fund, the Energy Infrastructure Fund, and the
5808	5808	8 Tax Compliance and Administration Fund as provided in this
5809	5809	9 Section, beginning on July 1, 2018 the Department shall pay
5810	5810	10 each month into the Downstate Public Transportation Fund the
5811	5811	11 moneys required to be so paid under Section 2-3 of the
5812	5812	12 Downstate Public Transportation Act.
5813	5813	13 Subject to successful execution and delivery of a
5814	5814	14 public-private agreement between the public agency and private
5815	5815	15 entity and completion of the civic build, beginning on July 1,
5816	5816	16 2023, of the remainder of the moneys received by the
5817	5817	17 Department under the Use Tax Act, the Service Use Tax Act, the
5818	5818	18 Service Occupation Tax Act, and this Act, the Department shall
5819	5819	19 deposit the following specified deposits in the aggregate from
5820	5820	20 collections under the Use Tax Act, the Service Use Tax Act, the
5821	5821	21 Service Occupation Tax Act, and the Retailers' Occupation Tax
5822	5822	22 Act, as required under Section 8.25g of the State Finance Act
5823	5823	23 for distribution consistent with the Public-Private
5824	5824	24 Partnership for Civic and Transit Infrastructure Project Act.
5825	5825	25 The moneys received by the Department pursuant to this Act and
5826	5826	26 required to be deposited into the Civic and Transit
5827	5827
5828	5828
5829	5829
5830	5830
5831	5831
5832	5832	HB4965 - 154 - LRB103 37512 HLH 67635 b
5833	5833
5834	5834
5835	5835	HB4965- 155 -LRB103 37512 HLH 67635 b HB4965 - 155 - LRB103 37512 HLH 67635 b
5836	5836	HB4965 - 155 - LRB103 37512 HLH 67635 b
5837	5837	1 Infrastructure Fund are subject to the pledge, claim and
5838	5838	2 charge set forth in Section 25-55 of the Public-Private
5839	5839	3 Partnership for Civic and Transit Infrastructure Project Act.
5840	5840	4 As used in this paragraph, "civic build", "private entity",
5841	5841	5 "public-private agreement", and "public agency" have the
5842	5842	6 meanings provided in Section 25-10 of the Public-Private
5843	5843	7 Partnership for Civic and Transit Infrastructure Project Act.
5844	5844	8 Fiscal Year.............................Total Deposit
5845	5845	9 2024.....................................$200,000,000
5846	5846	10 2025....................................$206,000,000
5847	5847	11 2026....................................$212,200,000
5848	5848	12 2027....................................$218,500,000
5849	5849	13 2028....................................$225,100,000
5850	5850	14 2029....................................$288,700,000
5851	5851	15 2030....................................$298,900,000
5852	5852	16 2031....................................$309,300,000
5853	5853	17 2032....................................$320,100,000
5854	5854	18 2033....................................$331,200,000
5855	5855	19 2034....................................$341,200,000
5856	5856	20 2035....................................$351,400,000
5857	5857	21 2036....................................$361,900,000
5858	5858	22 2037....................................$372,800,000
5859	5859	23 2038....................................$384,000,000
5860	5860	24 2039....................................$395,500,000
5861	5861	25 2040....................................$407,400,000
5862	5862	26 2041....................................$419,600,000
5863	5863
5864	5864
5865	5865
5866	5866
5867	5867
5868	5868	HB4965 - 155 - LRB103 37512 HLH 67635 b
5869	5869
5870	5870
5871	5871	HB4965- 156 -LRB103 37512 HLH 67635 b HB4965 - 156 - LRB103 37512 HLH 67635 b
5872	5872	HB4965 - 156 - LRB103 37512 HLH 67635 b
5873	5873	1 2042....................................$432,200,000
5874	5874	2 2043....................................$445,100,000
5875	5875	3 Beginning July 1, 2021 and until July 1, 2022, subject to
5876	5876	4 the payment of amounts into the County and Mass Transit
5877	5877	5 District Fund, the Local Government Tax Fund, the Build
5878	5878	6 Illinois Fund, the McCormick Place Expansion Project Fund, the
5879	5879	7 Illinois Tax Increment Fund, and the Tax Compliance and
5880	5880	8 Administration Fund as provided in this Section, the
5881	5881	9 Department shall pay each month into the Road Fund the amount
5882	5882	10 estimated to represent 16% of the net revenue realized from
5883	5883	11 the taxes imposed on motor fuel and gasohol. Beginning July 1,
5884	5884	12 2022 and until July 1, 2023, subject to the payment of amounts
5885	5885	13 into the County and Mass Transit District Fund, the Local
5886	5886	14 Government Tax Fund, the Build Illinois Fund, the McCormick
5887	5887	15 Place Expansion Project Fund, the Illinois Tax Increment Fund,
5888	5888	16 and the Tax Compliance and Administration Fund as provided in
5889	5889	17 this Section, the Department shall pay each month into the
5890	5890	18 Road Fund the amount estimated to represent 32% of the net
5891	5891	19 revenue realized from the taxes imposed on motor fuel and
5892	5892	20 gasohol. Beginning July 1, 2023 and until July 1, 2024,
5893	5893	21 subject to the payment of amounts into the County and Mass
5894	5894	22 Transit District Fund, the Local Government Tax Fund, the
5895	5895	23 Build Illinois Fund, the McCormick Place Expansion Project
5896	5896	24 Fund, the Illinois Tax Increment Fund, and the Tax Compliance
5897	5897	25 and Administration Fund as provided in this Section, the
5898	5898	26 Department shall pay each month into the Road Fund the amount
5899	5899
5900	5900
5901	5901
5902	5902
5903	5903
5904	5904	HB4965 - 156 - LRB103 37512 HLH 67635 b
5905	5905
5906	5906
5907	5907	HB4965- 157 -LRB103 37512 HLH 67635 b HB4965 - 157 - LRB103 37512 HLH 67635 b
5908	5908	HB4965 - 157 - LRB103 37512 HLH 67635 b
5909	5909	1 estimated to represent 48% of the net revenue realized from
5910	5910	2 the taxes imposed on motor fuel and gasohol. Beginning July 1,
5911	5911	3 2024 and until July 1, 2025, subject to the payment of amounts
5912	5912	4 into the County and Mass Transit District Fund, the Local
5913	5913	5 Government Tax Fund, the Build Illinois Fund, the McCormick
5914	5914	6 Place Expansion Project Fund, the Illinois Tax Increment Fund,
5915	5915	7 and the Tax Compliance and Administration Fund as provided in
5916	5916	8 this Section, the Department shall pay each month into the
5917	5917	9 Road Fund the amount estimated to represent 64% of the net
5918	5918	10 revenue realized from the taxes imposed on motor fuel and
5919	5919	11 gasohol. Beginning on July 1, 2025, subject to the payment of
5920	5920	12 amounts into the County and Mass Transit District Fund, the
5921	5921	13 Local Government Tax Fund, the Build Illinois Fund, the
5922	5922	14 McCormick Place Expansion Project Fund, the Illinois Tax
5923	5923	15 Increment Fund, and the Tax Compliance and Administration Fund
5924	5924	16 as provided in this Section, the Department shall pay each
5925	5925	17 month into the Road Fund the amount estimated to represent 80%
5926	5926	18 of the net revenue realized from the taxes imposed on motor
5927	5927	19 fuel and gasohol. As used in this paragraph "motor fuel" has
5928	5928	20 the meaning given to that term in Section 1.1 of the Motor Fuel
5929	5929	21 Tax Law, and "gasohol" has the meaning given to that term in
5930	5930	22 Section 3-40 of the Use Tax Act.
5931	5931	23 Of the remainder of the moneys received by the Department
5932	5932	24 pursuant to this Act, 75% thereof shall be paid into the State
5933	5933	25 treasury and 25% shall be reserved in a special account and
5934	5934	26 used only for the transfer to the Common School Fund as part of
5935	5935
5936	5936
5937	5937
5938	5938
5939	5939
5940	5940	HB4965 - 157 - LRB103 37512 HLH 67635 b
5941	5941
5942	5942
5943	5943	HB4965- 158 -LRB103 37512 HLH 67635 b HB4965 - 158 - LRB103 37512 HLH 67635 b
5944	5944	HB4965 - 158 - LRB103 37512 HLH 67635 b
5945	5945	1 the monthly transfer from the General Revenue Fund in
5946	5946	2 accordance with Section 8a of the State Finance Act.
5947	5947	3 The Department may, upon separate written notice to a
5948	5948	4 taxpayer, require the taxpayer to prepare and file with the
5949	5949	5 Department on a form prescribed by the Department within not
5950	5950	6 less than 60 days after receipt of the notice an annual
5951	5951	7 information return for the tax year specified in the notice.
5952	5952	8 Such annual return to the Department shall include a statement
5953	5953	9 of gross receipts as shown by the retailer's last federal
5954	5954	10 Federal income tax return. If the total receipts of the
5955	5955	11 business as reported in the federal Federal income tax return
5956	5956	12 do not agree with the gross receipts reported to the
5957	5957	13 Department of Revenue for the same period, the retailer shall
5958	5958	14 attach to his annual return a schedule showing a
5959	5959	15 reconciliation of the 2 amounts and the reasons for the
5960	5960	16 difference. The retailer's annual return to the Department
5961	5961	17 shall also disclose the cost of goods sold by the retailer
5962	5962	18 during the year covered by such return, opening and closing
5963	5963	19 inventories of such goods for such year, costs of goods used
5964	5964	20 from stock or taken from stock and given away by the retailer
5965	5965	21 during such year, payroll information of the retailer's
5966	5966	22 business during such year and any additional reasonable
5967	5967	23 information which the Department deems would be helpful in
5968	5968	24 determining the accuracy of the monthly, quarterly, or annual
5969	5969	25 returns filed by such retailer as provided for in this
5970	5970	26 Section.
5971	5971
5972	5972
5973	5973
5974	5974
5975	5975
5976	5976	HB4965 - 158 - LRB103 37512 HLH 67635 b
5977	5977
5978	5978
5979	5979	HB4965- 159 -LRB103 37512 HLH 67635 b HB4965 - 159 - LRB103 37512 HLH 67635 b
5980	5980	HB4965 - 159 - LRB103 37512 HLH 67635 b
5981	5981	1 If the annual information return required by this Section
5982	5982	2 is not filed when and as required, the taxpayer shall be liable
5983	5983	3 as follows:
5984	5984	4 (i) Until January 1, 1994, the taxpayer shall be
5985	5985	5 liable for a penalty equal to 1/6 of 1% of the tax due from
5986	5986	6 such taxpayer under this Act during the period to be
5987	5987	7 covered by the annual return for each month or fraction of
5988	5988	8 a month until such return is filed as required, the
5989	5989	9 penalty to be assessed and collected in the same manner as
5990	5990	10 any other penalty provided for in this Act.
5991	5991	11 (ii) On and after January 1, 1994, the taxpayer shall
5992	5992	12 be liable for a penalty as described in Section 3-4 of the
5993	5993	13 Uniform Penalty and Interest Act.
5994	5994	14 The chief executive officer, proprietor, owner, or highest
5995	5995	15 ranking manager shall sign the annual return to certify the
5996	5996	16 accuracy of the information contained therein. Any person who
5997	5997	17 willfully signs the annual return containing false or
5998	5998	18 inaccurate information shall be guilty of perjury and punished
5999	5999	19 accordingly. The annual return form prescribed by the
6000	6000	20 Department shall include a warning that the person signing the
6001	6001	21 return may be liable for perjury.
6002	6002	22 The provisions of this Section concerning the filing of an
6003	6003	23 annual information return do not apply to a retailer who is not
6004	6004	24 required to file an income tax return with the United States
6005	6005	25 Government.
6006	6006	26 As soon as possible after the first day of each month, upon
6007	6007
6008	6008
6009	6009
6010	6010
6011	6011
6012	6012	HB4965 - 159 - LRB103 37512 HLH 67635 b
6013	6013
6014	6014
6015	6015	HB4965- 160 -LRB103 37512 HLH 67635 b HB4965 - 160 - LRB103 37512 HLH 67635 b
6016	6016	HB4965 - 160 - LRB103 37512 HLH 67635 b
6017	6017	1 certification of the Department of Revenue, the Comptroller
6018	6018	2 shall order transferred and the Treasurer shall transfer from
6019	6019	3 the General Revenue Fund to the Motor Fuel Tax Fund an amount
6020	6020	4 equal to 1.7% of 80% of the net revenue realized under this Act
6021	6021	5 for the second preceding month. Beginning April 1, 2000, this
6022	6022	6 transfer is no longer required and shall not be made.
6023	6023	7 Net revenue realized for a month shall be the revenue
6024	6024	8 collected by the State pursuant to this Act, less the amount
6025	6025	9 paid out during that month as refunds to taxpayers for
6026	6026	10 overpayment of liability.
6027	6027	11 For greater simplicity of administration, manufacturers,
6028	6028	12 importers and wholesalers whose products are sold at retail in
6029	6029	13 Illinois by numerous retailers, and who wish to do so, may
6030	6030	14 assume the responsibility for accounting and paying to the
6031	6031	15 Department all tax accruing under this Act with respect to
6032	6032	16 such sales, if the retailers who are affected do not make
6033	6033	17 written objection to the Department to this arrangement.
6034	6034	18 Any person who promotes, organizes, or provides retail
6035	6035	19 selling space for concessionaires or other types of sellers at
6036	6036	20 the Illinois State Fair, DuQuoin State Fair, county fairs,
6037	6037	21 local fairs, art shows, flea markets, and similar exhibitions
6038	6038	22 or events, including any transient merchant as defined by
6039	6039	23 Section 2 of the Transient Merchant Act of 1987, is required to
6040	6040	24 file a report with the Department providing the name of the
6041	6041	25 merchant's business, the name of the person or persons engaged
6042	6042	26 in merchant's business, the permanent address and Illinois
6043	6043
6044	6044
6045	6045
6046	6046
6047	6047
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6049	6049
6050	6050
6051	6051	HB4965- 161 -LRB103 37512 HLH 67635 b HB4965 - 161 - LRB103 37512 HLH 67635 b
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6053	6053	1 Retailers Occupation Tax Registration Number of the merchant,
6054	6054	2 the dates and location of the event, and other reasonable
6055	6055	3 information that the Department may require. The report must
6056	6056	4 be filed not later than the 20th day of the month next
6057	6057	5 following the month during which the event with retail sales
6058	6058	6 was held. Any person who fails to file a report required by
6059	6059	7 this Section commits a business offense and is subject to a
6060	6060	8 fine not to exceed $250.
6061	6061	9 Any person engaged in the business of selling tangible
6062	6062	10 personal property at retail as a concessionaire or other type
6063	6063	11 of seller at the Illinois State Fair, county fairs, art shows,
6064	6064	12 flea markets, and similar exhibitions or events, or any
6065	6065	13 transient merchants, as defined by Section 2 of the Transient
6066	6066	14 Merchant Act of 1987, may be required to make a daily report of
6067	6067	15 the amount of such sales to the Department and to make a daily
6068	6068	16 payment of the full amount of tax due. The Department shall
6069	6069	17 impose this requirement when it finds that there is a
6070	6070	18 significant risk of loss of revenue to the State at such an
6071	6071	19 exhibition or event. Such a finding shall be based on evidence
6072	6072	20 that a substantial number of concessionaires or other sellers
6073	6073	21 who are not residents of Illinois will be engaging in the
6074	6074	22 business of selling tangible personal property at retail at
6075	6075	23 the exhibition or event, or other evidence of a significant
6076	6076	24 risk of loss of revenue to the State. The Department shall
6077	6077	25 notify concessionaires and other sellers affected by the
6078	6078	26 imposition of this requirement. In the absence of notification
6079	6079
6080	6080
6081	6081
6082	6082
6083	6083
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6085	6085
6086	6086
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6088	6088	HB4965 - 162 - LRB103 37512 HLH 67635 b
6089	6089	1 by the Department, the concessionaires and other sellers shall
6090	6090	2 file their returns as otherwise required in this Section.
6091	6091	3 (Source: P.A. 102-634, eff. 8-27-21; 102-700, Article 60,
6092	6092	4 Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
6093	6093	5 65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
6094	6094	6 1-1-23; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-363,
6095	6095	7 eff. 7-28-23; revised 9-27-23.)
6096	6096
6097	6097
6098	6098
6099	6099
6100	6100
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