Illinois 2023-2024 Regular Session

Illinois Senate Bill SB2734 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 SB2734 Introduced 1/12/2024, by Sen. Adriane Johnson SYNOPSIS AS INTRODUCED: 35 ILCS 105/9 from Ch. 120, par. 439.935 ILCS 110/9 from Ch. 120, par. 439.3935 ILCS 115/9 from Ch. 120, par. 439.10935 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, on and after July 1, 2024, each month the Department of Revenue shall pay into the State Aviation Program Fund 25% (currently, 20%) of the net revenue realized for the preceding month from the tax imposed on the selling price of aviation fuel. Effective immediately. LRB103 36066 HLH 66153 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2734 Introduced 1/12/2024, by Sen. Adriane Johnson SYNOPSIS AS INTRODUCED: 35 ILCS 105/9 from Ch. 120, par. 439.935 ILCS 110/9 from Ch. 120, par. 439.3935 ILCS 115/9 from Ch. 120, par. 439.10935 ILCS 120/3 from Ch. 120, par. 442 35 ILCS 105/9 from Ch. 120, par. 439.9 35 ILCS 110/9 from Ch. 120, par. 439.39 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/3 from Ch. 120, par. 442 Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, on and after July 1, 2024, each month the Department of Revenue shall pay into the State Aviation Program Fund 25% (currently, 20%) of the net revenue realized for the preceding month from the tax imposed on the selling price of aviation fuel. Effective immediately. LRB103 36066 HLH 66153 b LRB103 36066 HLH 66153 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2734 Introduced 1/12/2024, by Sen. Adriane Johnson SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 105/9 from Ch. 120, par. 439.935 ILCS 110/9 from Ch. 120, par. 439.3935 ILCS 115/9 from Ch. 120, par. 439.10935 ILCS 120/3 from Ch. 120, par. 442 35 ILCS 105/9 from Ch. 120, par. 439.9 35 ILCS 110/9 from Ch. 120, par. 439.39 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/3 from Ch. 120, par. 442
4	4	35 ILCS 105/9 from Ch. 120, par. 439.9
5	5	35 ILCS 110/9 from Ch. 120, par. 439.39
6	6	35 ILCS 115/9 from Ch. 120, par. 439.109
7	7	35 ILCS 120/3 from Ch. 120, par. 442
8	8	Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, on and after July 1, 2024, each month the Department of Revenue shall pay into the State Aviation Program Fund 25% (currently, 20%) of the net revenue realized for the preceding month from the tax imposed on the selling price of aviation fuel. Effective immediately.
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11	11	A BILL FOR
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14	14	1 AN ACT concerning revenue.
15	15	2 Be it enacted by the People of the State of Illinois,
16	16	3 represented in the General Assembly:
17	17	4 Section 5. The Use Tax Act is amended by changing Section 9
18	18	5 as follows:
19	19	6 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
20	20	7 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
21	21	8 and trailers that are required to be registered with an agency
22	22	9 of this State, each retailer required or authorized to collect
23	23	10 the tax imposed by this Act shall pay to the Department the
24	24	11 amount of such tax (except as otherwise provided) at the time
25	25	12 when he is required to file his return for the period during
26	26	13 which such tax was collected, less a discount of 2.1% prior to
27	27	14 January 1, 1990, and 1.75% on and after January 1, 1990, or $5
28	28	15 per calendar year, whichever is greater, which is allowed to
29	29	16 reimburse the retailer for expenses incurred in collecting the
30	30	17 tax, keeping records, preparing and filing returns, remitting
31	31	18 the tax and supplying data to the Department on request. When
32	32	19 determining the discount allowed under this Section, retailers
33	33	20 shall include the amount of tax that would have been due at the
34	34	21 6.25% rate but for the 1.25% rate imposed on sales tax holiday
35	35	22 items under Public Act 102-700. The discount under this
36	36	23 Section is not allowed for the 1.25% portion of taxes paid on
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40	40	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2734 Introduced 1/12/2024, by Sen. Adriane Johnson SYNOPSIS AS INTRODUCED:
41	41	35 ILCS 105/9 from Ch. 120, par. 439.935 ILCS 110/9 from Ch. 120, par. 439.3935 ILCS 115/9 from Ch. 120, par. 439.10935 ILCS 120/3 from Ch. 120, par. 442 35 ILCS 105/9 from Ch. 120, par. 439.9 35 ILCS 110/9 from Ch. 120, par. 439.39 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/3 from Ch. 120, par. 442
42	42	35 ILCS 105/9 from Ch. 120, par. 439.9
43	43	35 ILCS 110/9 from Ch. 120, par. 439.39
44	44	35 ILCS 115/9 from Ch. 120, par. 439.109
45	45	35 ILCS 120/3 from Ch. 120, par. 442
46	46	Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, on and after July 1, 2024, each month the Department of Revenue shall pay into the State Aviation Program Fund 25% (currently, 20%) of the net revenue realized for the preceding month from the tax imposed on the selling price of aviation fuel. Effective immediately.
47	47	LRB103 36066 HLH 66153 b LRB103 36066 HLH 66153 b
48	48	LRB103 36066 HLH 66153 b
49	49	A BILL FOR
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55	55	35 ILCS 105/9 from Ch. 120, par. 439.9
56	56	35 ILCS 110/9 from Ch. 120, par. 439.39
57	57	35 ILCS 115/9 from Ch. 120, par. 439.109
58	58	35 ILCS 120/3 from Ch. 120, par. 442
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77	77	1 aviation fuel that is subject to the revenue use requirements
78	78	2 of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. When determining
79	79	3 the discount allowed under this Section, retailers shall
80	80	4 include the amount of tax that would have been due at the 1%
81	81	5 rate but for the 0% rate imposed under Public Act 102-700. In
82	82	6 the case of retailers who report and pay the tax on a
83	83	7 transaction by transaction basis, as provided in this Section,
84	84	8 such discount shall be taken with each such tax remittance
85	85	9 instead of when such retailer files his periodic return. The
86	86	10 discount allowed under this Section is allowed only for
87	87	11 returns that are filed in the manner required by this Act. The
88	88	12 Department may disallow the discount for retailers whose
89	89	13 certificate of registration is revoked at the time the return
90	90	14 is filed, but only if the Department's decision to revoke the
91	91	15 certificate of registration has become final. A retailer need
92	92	16 not remit that part of any tax collected by him to the extent
93	93	17 that he is required to remit and does remit the tax imposed by
94	94	18 the Retailers' Occupation Tax Act, with respect to the sale of
95	95	19 the same property.
96	96	20 Where such tangible personal property is sold under a
97	97	21 conditional sales contract, or under any other form of sale
98	98	22 wherein the payment of the principal sum, or a part thereof, is
99	99	23 extended beyond the close of the period for which the return is
100	100	24 filed, the retailer, in collecting the tax (except as to motor
101	101	25 vehicles, watercraft, aircraft, and trailers that are required
102	102	26 to be registered with an agency of this State), may collect for
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113	113	1 each tax return period, only the tax applicable to that part of
114	114	2 the selling price actually received during such tax return
115	115	3 period.
116	116	4 Except as provided in this Section, on or before the
117	117	5 twentieth day of each calendar month, such retailer shall file
118	118	6 a return for the preceding calendar month. Such return shall
119	119	7 be filed on forms prescribed by the Department and shall
120	120	8 furnish such information as the Department may reasonably
121	121	9 require. The return shall include the gross receipts on food
122	122	10 for human consumption that is to be consumed off the premises
123	123	11 where it is sold (other than alcoholic beverages, food
124	124	12 consisting of or infused with adult use cannabis, soft drinks,
125	125	13 and food that has been prepared for immediate consumption)
126	126	14 which were received during the preceding calendar month,
127	127	15 quarter, or year, as appropriate, and upon which tax would
128	128	16 have been due but for the 0% rate imposed under Public Act
129	129	17 102-700. The return shall also include the amount of tax that
130	130	18 would have been due on food for human consumption that is to be
131	131	19 consumed off the premises where it is sold (other than
132	132	20 alcoholic beverages, food consisting of or infused with adult
133	133	21 use cannabis, soft drinks, and food that has been prepared for
134	134	22 immediate consumption) but for the 0% rate imposed under
135	135	23 Public Act 102-700.
136	136	24 On and after January 1, 2018, except for returns required
137	137	25 to be filed prior to January 1, 2023 for motor vehicles,
138	138	26 watercraft, aircraft, and trailers that are required to be
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149	149	1 registered with an agency of this State, with respect to
150	150	2 retailers whose annual gross receipts average $20,000 or more,
151	151	3 all returns required to be filed pursuant to this Act shall be
152	152	4 filed electronically. On and after January 1, 2023, with
153	153	5 respect to retailers whose annual gross receipts average
154	154	6 $20,000 or more, all returns required to be filed pursuant to
155	155	7 this Act, including, but not limited to, returns for motor
156	156	8 vehicles, watercraft, aircraft, and trailers that are required
157	157	9 to be registered with an agency of this State, shall be filed
158	158	10 electronically. Retailers who demonstrate that they do not
159	159	11 have access to the Internet or demonstrate hardship in filing
160	160	12 electronically may petition the Department to waive the
161	161	13 electronic filing requirement.
162	162	14 The Department may require returns to be filed on a
163	163	15 quarterly basis. If so required, a return for each calendar
164	164	16 quarter shall be filed on or before the twentieth day of the
165	165	17 calendar month following the end of such calendar quarter. The
166	166	18 taxpayer shall also file a return with the Department for each
167	167	19 of the first two months of each calendar quarter, on or before
168	168	20 the twentieth day of the following calendar month, stating:
169	169	21 1. The name of the seller;
170	170	22 2. The address of the principal place of business from
171	171	23 which he engages in the business of selling tangible
172	172	24 personal property at retail in this State;
173	173	25 3. The total amount of taxable receipts received by
174	174	26 him during the preceding calendar month from sales of
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185	185	1 tangible personal property by him during such preceding
186	186	2 calendar month, including receipts from charge and time
187	187	3 sales, but less all deductions allowed by law;
188	188	4 4. The amount of credit provided in Section 2d of this
189	189	5 Act;
190	190	6 5. The amount of tax due;
191	191	7 5-5. The signature of the taxpayer; and
192	192	8 6. Such other reasonable information as the Department
193	193	9 may require.
194	194	10 Each retailer required or authorized to collect the tax
195	195	11 imposed by this Act on aviation fuel sold at retail in this
196	196	12 State during the preceding calendar month shall, instead of
197	197	13 reporting and paying tax on aviation fuel as otherwise
198	198	14 required by this Section, report and pay such tax on a separate
199	199	15 aviation fuel tax return. The requirements related to the
200	200	16 return shall be as otherwise provided in this Section.
201	201	17 Notwithstanding any other provisions of this Act to the
202	202	18 contrary, retailers collecting tax on aviation fuel shall file
203	203	19 all aviation fuel tax returns and shall make all aviation fuel
204	204	20 tax payments by electronic means in the manner and form
205	205	21 required by the Department. For purposes of this Section,
206	206	22 "aviation fuel" means jet fuel and aviation gasoline.
207	207	23 If a taxpayer fails to sign a return within 30 days after
208	208	24 the proper notice and demand for signature by the Department,
209	209	25 the return shall be considered valid and any amount shown to be
210	210	26 due on the return shall be deemed assessed.
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221	221	1 Notwithstanding any other provision of this Act to the
222	222	2 contrary, retailers subject to tax on cannabis shall file all
223	223	3 cannabis tax returns and shall make all cannabis tax payments
224	224	4 by electronic means in the manner and form required by the
225	225	5 Department.
226	226	6 Beginning October 1, 1993, a taxpayer who has an average
227	227	7 monthly tax liability of $150,000 or more shall make all
228	228	8 payments required by rules of the Department by electronic
229	229	9 funds transfer. Beginning October 1, 1994, a taxpayer who has
230	230	10 an average monthly tax liability of $100,000 or more shall
231	231	11 make all payments required by rules of the Department by
232	232	12 electronic funds transfer. Beginning October 1, 1995, a
233	233	13 taxpayer who has an average monthly tax liability of $50,000
234	234	14 or more shall make all payments required by rules of the
235	235	15 Department by electronic funds transfer. Beginning October 1,
236	236	16 2000, a taxpayer who has an annual tax liability of $200,000 or
237	237	17 more shall make all payments required by rules of the
238	238	18 Department by electronic funds transfer. The term "annual tax
239	239	19 liability" shall be the sum of the taxpayer's liabilities
240	240	20 under this Act, and under all other State and local occupation
241	241	21 and use tax laws administered by the Department, for the
242	242	22 immediately preceding calendar year. The term "average monthly
243	243	23 tax liability" means the sum of the taxpayer's liabilities
244	244	24 under this Act, and under all other State and local occupation
245	245	25 and use tax laws administered by the Department, for the
246	246	26 immediately preceding calendar year divided by 12. Beginning
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257	257	1 on October 1, 2002, a taxpayer who has a tax liability in the
258	258	2 amount set forth in subsection (b) of Section 2505-210 of the
259	259	3 Department of Revenue Law shall make all payments required by
260	260	4 rules of the Department by electronic funds transfer.
261	261	5 Before August 1 of each year beginning in 1993, the
262	262	6 Department shall notify all taxpayers required to make
263	263	7 payments by electronic funds transfer. All taxpayers required
264	264	8 to make payments by electronic funds transfer shall make those
265	265	9 payments for a minimum of one year beginning on October 1.
266	266	10 Any taxpayer not required to make payments by electronic
267	267	11 funds transfer may make payments by electronic funds transfer
268	268	12 with the permission of the Department.
269	269	13 All taxpayers required to make payment by electronic funds
270	270	14 transfer and any taxpayers authorized to voluntarily make
271	271	15 payments by electronic funds transfer shall make those
272	272	16 payments in the manner authorized by the Department.
273	273	17 The Department shall adopt such rules as are necessary to
274	274	18 effectuate a program of electronic funds transfer and the
275	275	19 requirements of this Section.
276	276	20 Before October 1, 2000, if the taxpayer's average monthly
277	277	21 tax liability to the Department under this Act, the Retailers'
278	278	22 Occupation Tax Act, the Service Occupation Tax Act, the
279	279	23 Service Use Tax Act was $10,000 or more during the preceding 4
280	280	24 complete calendar quarters, he shall file a return with the
281	281	25 Department each month by the 20th day of the month next
282	282	26 following the month during which such tax liability is
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293	293	1 incurred and shall make payments to the Department on or
294	294	2 before the 7th, 15th, 22nd and last day of the month during
295	295	3 which such liability is incurred. On and after October 1,
296	296	4 2000, if the taxpayer's average monthly tax liability to the
297	297	5 Department under this Act, the Retailers' Occupation Tax Act,
298	298	6 the Service Occupation Tax Act, and the Service Use Tax Act was
299	299	7 $20,000 or more during the preceding 4 complete calendar
300	300	8 quarters, he shall file a return with the Department each
301	301	9 month by the 20th day of the month next following the month
302	302	10 during which such tax liability is incurred and shall make
303	303	11 payment to the Department on or before the 7th, 15th, 22nd and
304	304	12 last day of the month during which such liability is incurred.
305	305	13 If the month during which such tax liability is incurred began
306	306	14 prior to January 1, 1985, each payment shall be in an amount
307	307	15 equal to 1/4 of the taxpayer's actual liability for the month
308	308	16 or an amount set by the Department not to exceed 1/4 of the
309	309	17 average monthly liability of the taxpayer to the Department
310	310	18 for the preceding 4 complete calendar quarters (excluding the
311	311	19 month of highest liability and the month of lowest liability
312	312	20 in such 4 quarter period). If the month during which such tax
313	313	21 liability is incurred begins on or after January 1, 1985, and
314	314	22 prior to January 1, 1987, each payment shall be in an amount
315	315	23 equal to 22.5% of the taxpayer's actual liability for the
316	316	24 month or 27.5% of the taxpayer's liability for the same
317	317	25 calendar month of the preceding year. If the month during
318	318	26 which such tax liability is incurred begins on or after
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329	329	1 January 1, 1987, and prior to January 1, 1988, each payment
330	330	2 shall be in an amount equal to 22.5% of the taxpayer's actual
331	331	3 liability for the month or 26.25% of the taxpayer's liability
332	332	4 for the same calendar month of the preceding year. If the month
333	333	5 during which such tax liability is incurred begins on or after
334	334	6 January 1, 1988, and prior to January 1, 1989, or begins on or
335	335	7 after January 1, 1996, each payment shall be in an amount equal
336	336	8 to 22.5% of the taxpayer's actual liability for the month or
337	337	9 25% of the taxpayer's liability for the same calendar month of
338	338	10 the preceding year. If the month during which such tax
339	339	11 liability is incurred begins on or after January 1, 1989, and
340	340	12 prior to January 1, 1996, each payment shall be in an amount
341	341	13 equal to 22.5% of the taxpayer's actual liability for the
342	342	14 month or 25% of the taxpayer's liability for the same calendar
343	343	15 month of the preceding year or 100% of the taxpayer's actual
344	344	16 liability for the quarter monthly reporting period. The amount
345	345	17 of such quarter monthly payments shall be credited against the
346	346	18 final tax liability of the taxpayer's return for that month.
347	347	19 Before October 1, 2000, once applicable, the requirement of
348	348	20 the making of quarter monthly payments to the Department shall
349	349	21 continue until such taxpayer's average monthly liability to
350	350	22 the Department during the preceding 4 complete calendar
351	351	23 quarters (excluding the month of highest liability and the
352	352	24 month of lowest liability) is less than $9,000, or until such
353	353	25 taxpayer's average monthly liability to the Department as
354	354	26 computed for each calendar quarter of the 4 preceding complete
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365	365	1 calendar quarter period is less than $10,000. However, if a
366	366	2 taxpayer can show the Department that a substantial change in
367	367	3 the taxpayer's business has occurred which causes the taxpayer
368	368	4 to anticipate that his average monthly tax liability for the
369	369	5 reasonably foreseeable future will fall below the $10,000
370	370	6 threshold stated above, then such taxpayer may petition the
371	371	7 Department for change in such taxpayer's reporting status. On
372	372	8 and after October 1, 2000, once applicable, the requirement of
373	373	9 the making of quarter monthly payments to the Department shall
374	374	10 continue until such taxpayer's average monthly liability to
375	375	11 the Department during the preceding 4 complete calendar
376	376	12 quarters (excluding the month of highest liability and the
377	377	13 month of lowest liability) is less than $19,000 or until such
378	378	14 taxpayer's average monthly liability to the Department as
379	379	15 computed for each calendar quarter of the 4 preceding complete
380	380	16 calendar quarter period is less than $20,000. However, if a
381	381	17 taxpayer can show the Department that a substantial change in
382	382	18 the taxpayer's business has occurred which causes the taxpayer
383	383	19 to anticipate that his average monthly tax liability for the
384	384	20 reasonably foreseeable future will fall below the $20,000
385	385	21 threshold stated above, then such taxpayer may petition the
386	386	22 Department for a change in such taxpayer's reporting status.
387	387	23 The Department shall change such taxpayer's reporting status
388	388	24 unless it finds that such change is seasonal in nature and not
389	389	25 likely to be long term. Quarter monthly payment status shall
390	390	26 be determined under this paragraph as if the rate reduction to
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401	401	1 1.25% in Public Act 102-700 on sales tax holiday items had not
402	402	2 occurred. For quarter monthly payments due on or after July 1,
403	403	3 2023 and through June 30, 2024, "25% of the taxpayer's
404	404	4 liability for the same calendar month of the preceding year"
405	405	5 shall be determined as if the rate reduction to 1.25% in Public
406	406	6 Act 102-700 on sales tax holiday items had not occurred.
407	407	7 Quarter monthly payment status shall be determined under this
408	408	8 paragraph as if the rate reduction to 0% in Public Act 102-700
409	409	9 on food for human consumption that is to be consumed off the
410	410	10 premises where it is sold (other than alcoholic beverages,
411	411	11 food consisting of or infused with adult use cannabis, soft
412	412	12 drinks, and food that has been prepared for immediate
413	413	13 consumption) had not occurred. For quarter monthly payments
414	414	14 due under this paragraph on or after July 1, 2023 and through
415	415	15 June 30, 2024, "25% of the taxpayer's liability for the same
416	416	16 calendar month of the preceding year" shall be determined as
417	417	17 if the rate reduction to 0% in Public Act 102-700 had not
418	418	18 occurred. If any such quarter monthly payment is not paid at
419	419	19 the time or in the amount required by this Section, then the
420	420	20 taxpayer shall be liable for penalties and interest on the
421	421	21 difference between the minimum amount due and the amount of
422	422	22 such quarter monthly payment actually and timely paid, except
423	423	23 insofar as the taxpayer has previously made payments for that
424	424	24 month to the Department in excess of the minimum payments
425	425	25 previously due as provided in this Section. The Department
426	426	26 shall make reasonable rules and regulations to govern the
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437	437	1 quarter monthly payment amount and quarter monthly payment
438	438	2 dates for taxpayers who file on other than a calendar monthly
439	439	3 basis.
440	440	4 If any such payment provided for in this Section exceeds
441	441	5 the taxpayer's liabilities under this Act, the Retailers'
442	442	6 Occupation Tax Act, the Service Occupation Tax Act and the
443	443	7 Service Use Tax Act, as shown by an original monthly return,
444	444	8 the Department shall issue to the taxpayer a credit memorandum
445	445	9 no later than 30 days after the date of payment, which
446	446	10 memorandum may be submitted by the taxpayer to the Department
447	447	11 in payment of tax liability subsequently to be remitted by the
448	448	12 taxpayer to the Department or be assigned by the taxpayer to a
449	449	13 similar taxpayer under this Act, the Retailers' Occupation Tax
450	450	14 Act, the Service Occupation Tax Act or the Service Use Tax Act,
451	451	15 in accordance with reasonable rules and regulations to be
452	452	16 prescribed by the Department, except that if such excess
453	453	17 payment is shown on an original monthly return and is made
454	454	18 after December 31, 1986, no credit memorandum shall be issued,
455	455	19 unless requested by the taxpayer. If no such request is made,
456	456	20 the taxpayer may credit such excess payment against tax
457	457	21 liability subsequently to be remitted by the taxpayer to the
458	458	22 Department under this Act, the Retailers' Occupation Tax Act,
459	459	23 the Service Occupation Tax Act or the Service Use Tax Act, in
460	460	24 accordance with reasonable rules and regulations prescribed by
461	461	25 the Department. If the Department subsequently determines that
462	462	26 all or any part of the credit taken was not actually due to the
463	463
464	464
465	465
466	466
467	467
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469	469
470	470
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472	472	SB2734 - 13 - LRB103 36066 HLH 66153 b
473	473	1 taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
474	474	2 be reduced by 2.1% or 1.75% of the difference between the
475	475	3 credit taken and that actually due, and the taxpayer shall be
476	476	4 liable for penalties and interest on such difference.
477	477	5 If the retailer is otherwise required to file a monthly
478	478	6 return and if the retailer's average monthly tax liability to
479	479	7 the Department does not exceed $200, the Department may
480	480	8 authorize his returns to be filed on a quarter annual basis,
481	481	9 with the return for January, February, and March of a given
482	482	10 year being due by April 20 of such year; with the return for
483	483	11 April, May and June of a given year being due by July 20 of
484	484	12 such year; with the return for July, August and September of a
485	485	13 given year being due by October 20 of such year, and with the
486	486	14 return for October, November and December of a given year
487	487	15 being due by January 20 of the following year.
488	488	16 If the retailer is otherwise required to file a monthly or
489	489	17 quarterly return and if the retailer's average monthly tax
490	490	18 liability to the Department does not exceed $50, the
491	491	19 Department may authorize his returns to be filed on an annual
492	492	20 basis, with the return for a given year being due by January 20
493	493	21 of the following year.
494	494	22 Such quarter annual and annual returns, as to form and
495	495	23 substance, shall be subject to the same requirements as
496	496	24 monthly returns.
497	497	25 Notwithstanding any other provision in this Act concerning
498	498	26 the time within which a retailer may file his return, in the
499	499
500	500
501	501
502	502
503	503
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505	505
506	506
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508	508	SB2734 - 14 - LRB103 36066 HLH 66153 b
509	509	1 case of any retailer who ceases to engage in a kind of business
510	510	2 which makes him responsible for filing returns under this Act,
511	511	3 such retailer shall file a final return under this Act with the
512	512	4 Department not more than one month after discontinuing such
513	513	5 business.
514	514	6 In addition, with respect to motor vehicles, watercraft,
515	515	7 aircraft, and trailers that are required to be registered with
516	516	8 an agency of this State, except as otherwise provided in this
517	517	9 Section, every retailer selling this kind of tangible personal
518	518	10 property shall file, with the Department, upon a form to be
519	519	11 prescribed and supplied by the Department, a separate return
520	520	12 for each such item of tangible personal property which the
521	521	13 retailer sells, except that if, in the same transaction, (i) a
522	522	14 retailer of aircraft, watercraft, motor vehicles or trailers
523	523	15 transfers more than one aircraft, watercraft, motor vehicle or
524	524	16 trailer to another aircraft, watercraft, motor vehicle or
525	525	17 trailer retailer for the purpose of resale or (ii) a retailer
526	526	18 of aircraft, watercraft, motor vehicles, or trailers transfers
527	527	19 more than one aircraft, watercraft, motor vehicle, or trailer
528	528	20 to a purchaser for use as a qualifying rolling stock as
529	529	21 provided in Section 3-55 of this Act, then that seller may
530	530	22 report the transfer of all the aircraft, watercraft, motor
531	531	23 vehicles or trailers involved in that transaction to the
532	532	24 Department on the same uniform invoice-transaction reporting
533	533	25 return form. For purposes of this Section, "watercraft" means
534	534	26 a Class 2, Class 3, or Class 4 watercraft as defined in Section
535	535
536	536
537	537
538	538
539	539
540	540	SB2734 - 14 - LRB103 36066 HLH 66153 b
541	541
542	542
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544	544	SB2734 - 15 - LRB103 36066 HLH 66153 b
545	545	1 3-2 of the Boat Registration and Safety Act, a personal
546	546	2 watercraft, or any boat equipped with an inboard motor.
547	547	3 In addition, with respect to motor vehicles, watercraft,
548	548	4 aircraft, and trailers that are required to be registered with
549	549	5 an agency of this State, every person who is engaged in the
550	550	6 business of leasing or renting such items and who, in
551	551	7 connection with such business, sells any such item to a
552	552	8 retailer for the purpose of resale is, notwithstanding any
553	553	9 other provision of this Section to the contrary, authorized to
554	554	10 meet the return-filing requirement of this Act by reporting
555	555	11 the transfer of all the aircraft, watercraft, motor vehicles,
556	556	12 or trailers transferred for resale during a month to the
557	557	13 Department on the same uniform invoice-transaction reporting
558	558	14 return form on or before the 20th of the month following the
559	559	15 month in which the transfer takes place. Notwithstanding any
560	560	16 other provision of this Act to the contrary, all returns filed
561	561	17 under this paragraph must be filed by electronic means in the
562	562	18 manner and form as required by the Department.
563	563	19 The transaction reporting return in the case of motor
564	564	20 vehicles or trailers that are required to be registered with
565	565	21 an agency of this State, shall be the same document as the
566	566	22 Uniform Invoice referred to in Section 5-402 of the Illinois
567	567	23 Vehicle Code and must show the name and address of the seller;
568	568	24 the name and address of the purchaser; the amount of the
569	569	25 selling price including the amount allowed by the retailer for
570	570	26 traded-in property, if any; the amount allowed by the retailer
571	571
572	572
573	573
574	574
575	575
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577	577
578	578
579	579	SB2734- 16 -LRB103 36066 HLH 66153 b SB2734 - 16 - LRB103 36066 HLH 66153 b
580	580	SB2734 - 16 - LRB103 36066 HLH 66153 b
581	581	1 for the traded-in tangible personal property, if any, to the
582	582	2 extent to which Section 2 of this Act allows an exemption for
583	583	3 the value of traded-in property; the balance payable after
584	584	4 deducting such trade-in allowance from the total selling
585	585	5 price; the amount of tax due from the retailer with respect to
586	586	6 such transaction; the amount of tax collected from the
587	587	7 purchaser by the retailer on such transaction (or satisfactory
588	588	8 evidence that such tax is not due in that particular instance,
589	589	9 if that is claimed to be the fact); the place and date of the
590	590	10 sale; a sufficient identification of the property sold; such
591	591	11 other information as is required in Section 5-402 of the
592	592	12 Illinois Vehicle Code, and such other information as the
593	593	13 Department may reasonably require.
594	594	14 The transaction reporting return in the case of watercraft
595	595	15 and aircraft must show the name and address of the seller; the
596	596	16 name and address of the purchaser; the amount of the selling
597	597	17 price including the amount allowed by the retailer for
598	598	18 traded-in property, if any; the amount allowed by the retailer
599	599	19 for the traded-in tangible personal property, if any, to the
600	600	20 extent to which Section 2 of this Act allows an exemption for
601	601	21 the value of traded-in property; the balance payable after
602	602	22 deducting such trade-in allowance from the total selling
603	603	23 price; the amount of tax due from the retailer with respect to
604	604	24 such transaction; the amount of tax collected from the
605	605	25 purchaser by the retailer on such transaction (or satisfactory
606	606	26 evidence that such tax is not due in that particular instance,
607	607
608	608
609	609
610	610
611	611
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613	613
614	614
615	615	SB2734- 17 -LRB103 36066 HLH 66153 b SB2734 - 17 - LRB103 36066 HLH 66153 b
616	616	SB2734 - 17 - LRB103 36066 HLH 66153 b
617	617	1 if that is claimed to be the fact); the place and date of the
618	618	2 sale, a sufficient identification of the property sold, and
619	619	3 such other information as the Department may reasonably
620	620	4 require.
621	621	5 Such transaction reporting return shall be filed not later
622	622	6 than 20 days after the date of delivery of the item that is
623	623	7 being sold, but may be filed by the retailer at any time sooner
624	624	8 than that if he chooses to do so. The transaction reporting
625	625	9 return and tax remittance or proof of exemption from the tax
626	626	10 that is imposed by this Act may be transmitted to the
627	627	11 Department by way of the State agency with which, or State
628	628	12 officer with whom, the tangible personal property must be
629	629	13 titled or registered (if titling or registration is required)
630	630	14 if the Department and such agency or State officer determine
631	631	15 that this procedure will expedite the processing of
632	632	16 applications for title or registration.
633	633	17 With each such transaction reporting return, the retailer
634	634	18 shall remit the proper amount of tax due (or shall submit
635	635	19 satisfactory evidence that the sale is not taxable if that is
636	636	20 the case), to the Department or its agents, whereupon the
637	637	21 Department shall issue, in the purchaser's name, a tax receipt
638	638	22 (or a certificate of exemption if the Department is satisfied
639	639	23 that the particular sale is tax exempt) which such purchaser
640	640	24 may submit to the agency with which, or State officer with
641	641	25 whom, he must title or register the tangible personal property
642	642	26 that is involved (if titling or registration is required) in
643	643
644	644
645	645
646	646
647	647
648	648	SB2734 - 17 - LRB103 36066 HLH 66153 b
649	649
650	650
651	651	SB2734- 18 -LRB103 36066 HLH 66153 b SB2734 - 18 - LRB103 36066 HLH 66153 b
652	652	SB2734 - 18 - LRB103 36066 HLH 66153 b
653	653	1 support of such purchaser's application for an Illinois
654	654	2 certificate or other evidence of title or registration to such
655	655	3 tangible personal property.
656	656	4 No retailer's failure or refusal to remit tax under this
657	657	5 Act precludes a user, who has paid the proper tax to the
658	658	6 retailer, from obtaining his certificate of title or other
659	659	7 evidence of title or registration (if titling or registration
660	660	8 is required) upon satisfying the Department that such user has
661	661	9 paid the proper tax (if tax is due) to the retailer. The
662	662	10 Department shall adopt appropriate rules to carry out the
663	663	11 mandate of this paragraph.
664	664	12 If the user who would otherwise pay tax to the retailer
665	665	13 wants the transaction reporting return filed and the payment
666	666	14 of tax or proof of exemption made to the Department before the
667	667	15 retailer is willing to take these actions and such user has not
668	668	16 paid the tax to the retailer, such user may certify to the fact
669	669	17 of such delay by the retailer, and may (upon the Department
670	670	18 being satisfied of the truth of such certification) transmit
671	671	19 the information required by the transaction reporting return
672	672	20 and the remittance for tax or proof of exemption directly to
673	673	21 the Department and obtain his tax receipt or exemption
674	674	22 determination, in which event the transaction reporting return
675	675	23 and tax remittance (if a tax payment was required) shall be
676	676	24 credited by the Department to the proper retailer's account
677	677	25 with the Department, but without the 2.1% or 1.75% discount
678	678	26 provided for in this Section being allowed. When the user pays
679	679
680	680
681	681
682	682
683	683
684	684	SB2734 - 18 - LRB103 36066 HLH 66153 b
685	685
686	686
687	687	SB2734- 19 -LRB103 36066 HLH 66153 b SB2734 - 19 - LRB103 36066 HLH 66153 b
688	688	SB2734 - 19 - LRB103 36066 HLH 66153 b
689	689	1 the tax directly to the Department, he shall pay the tax in the
690	690	2 same amount and in the same form in which it would be remitted
691	691	3 if the tax had been remitted to the Department by the retailer.
692	692	4 Where a retailer collects the tax with respect to the
693	693	5 selling price of tangible personal property which he sells and
694	694	6 the purchaser thereafter returns such tangible personal
695	695	7 property and the retailer refunds the selling price thereof to
696	696	8 the purchaser, such retailer shall also refund, to the
697	697	9 purchaser, the tax so collected from the purchaser. When
698	698	10 filing his return for the period in which he refunds such tax
699	699	11 to the purchaser, the retailer may deduct the amount of the tax
700	700	12 so refunded by him to the purchaser from any other use tax
701	701	13 which such retailer may be required to pay or remit to the
702	702	14 Department, as shown by such return, if the amount of the tax
703	703	15 to be deducted was previously remitted to the Department by
704	704	16 such retailer. If the retailer has not previously remitted the
705	705	17 amount of such tax to the Department, he is entitled to no
706	706	18 deduction under this Act upon refunding such tax to the
707	707	19 purchaser.
708	708	20 Any retailer filing a return under this Section shall also
709	709	21 include (for the purpose of paying tax thereon) the total tax
710	710	22 covered by such return upon the selling price of tangible
711	711	23 personal property purchased by him at retail from a retailer,
712	712	24 but as to which the tax imposed by this Act was not collected
713	713	25 from the retailer filing such return, and such retailer shall
714	714	26 remit the amount of such tax to the Department when filing such
715	715
716	716
717	717
718	718
719	719
720	720	SB2734 - 19 - LRB103 36066 HLH 66153 b
721	721
722	722
723	723	SB2734- 20 -LRB103 36066 HLH 66153 b SB2734 - 20 - LRB103 36066 HLH 66153 b
724	724	SB2734 - 20 - LRB103 36066 HLH 66153 b
725	725	1 return.
726	726	2 If experience indicates such action to be practicable, the
727	727	3 Department may prescribe and furnish a combination or joint
728	728	4 return which will enable retailers, who are required to file
729	729	5 returns hereunder and also under the Retailers' Occupation Tax
730	730	6 Act, to furnish all the return information required by both
731	731	7 Acts on the one form.
732	732	8 Where the retailer has more than one business registered
733	733	9 with the Department under separate registration under this
734	734	10 Act, such retailer may not file each return that is due as a
735	735	11 single return covering all such registered businesses, but
736	736	12 shall file separate returns for each such registered business.
737	737	13 Beginning January 1, 1990, each month the Department shall
738	738	14 pay into the State and Local Sales Tax Reform Fund, a special
739	739	15 fund in the State Treasury which is hereby created, the net
740	740	16 revenue realized for the preceding month from the 1% tax
741	741	17 imposed under this Act.
742	742	18 Beginning January 1, 1990, each month the Department shall
743	743	19 pay into the County and Mass Transit District Fund 4% of the
744	744	20 net revenue realized for the preceding month from the 6.25%
745	745	21 general rate on the selling price of tangible personal
746	746	22 property which is purchased outside Illinois at retail from a
747	747	23 retailer and which is titled or registered by an agency of this
748	748	24 State's government.
749	749	25 Beginning January 1, 1990, each month the Department shall
750	750	26 pay into the State and Local Sales Tax Reform Fund, a special
751	751
752	752
753	753
754	754
755	755
756	756	SB2734 - 20 - LRB103 36066 HLH 66153 b
757	757
758	758
759	759	SB2734- 21 -LRB103 36066 HLH 66153 b SB2734 - 21 - LRB103 36066 HLH 66153 b
760	760	SB2734 - 21 - LRB103 36066 HLH 66153 b
761	761	1 fund in the State Treasury, 20% of the net revenue realized for
762	762	2 the preceding month from the 6.25% general rate on the selling
763	763	3 price of tangible personal property, other than (i) tangible
764	764	4 personal property which is purchased outside Illinois at
765	765	5 retail from a retailer and which is titled or registered by an
766	766	6 agency of this State's government and (ii) aviation fuel sold
767	767	7 on or after December 1, 2019. This exception for aviation fuel
768	768	8 only applies for so long as the revenue use requirements of 49
769	769	9 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
770	770	10 For aviation fuel sold on or after December 1, 2019 and
771	771	11 before July 1, 2024, each month the Department shall pay into
772	772	12 the State Aviation Program Fund 20% of the net revenue
773	773	13 realized for the preceding month from the 6.25% general rate
774	774	14 on the selling price of aviation fuel, less an amount
775	775	15 estimated by the Department to be required for refunds of the
776	776	16 20% portion of the tax on aviation fuel under this Act, which
777	777	17 amount shall be deposited into the Aviation Fuel Sales Tax
778	778	18 Refund Fund. For aviation fuel sold on or after July 1, 2024,
779	779	19 each month the Department shall pay into the State Aviation
780	780	20 Program Fund 25% of the net revenue realized for the preceding
781	781	21 month from the 6.25% general rate on the selling price of
782	782	22 aviation fuel, less an amount estimated by the Department to
783	783	23 be required for refunds of the 20% or 25% portion of the tax on
784	784	24 aviation fuel under this Act, as applicable, which amount
785	785	25 shall be deposited into the Aviation Fuel Sales Tax Refund
786	786	26 Fund. The Department shall only pay moneys into the State
787	787
788	788
789	789
790	790
791	791
792	792	SB2734 - 21 - LRB103 36066 HLH 66153 b
793	793
794	794
795	795	SB2734- 22 -LRB103 36066 HLH 66153 b SB2734 - 22 - LRB103 36066 HLH 66153 b
796	796	SB2734 - 22 - LRB103 36066 HLH 66153 b
797	797	1 Aviation Program Fund and the Aviation Fuels Sales Tax Refund
798	798	2 Fund under this Act for so long as the revenue use requirements
799	799	3 of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
800	800	4 State.
801	801	5 Beginning August 1, 2000, each month the Department shall
802	802	6 pay into the State and Local Sales Tax Reform Fund 100% of the
803	803	7 net revenue realized for the preceding month from the 1.25%
804	804	8 rate on the selling price of motor fuel and gasohol. If, in any
805	805	9 month, the tax on sales tax holiday items, as defined in
806	806	10 Section 3-6, is imposed at the rate of 1.25%, then the
807	807	11 Department shall pay 100% of the net revenue realized for that
808	808	12 month from the 1.25% rate on the selling price of sales tax
809	809	13 holiday items into the State and Local Sales Tax Reform Fund.
810	810	14 Beginning January 1, 1990, each month the Department shall
811	811	15 pay into the Local Government Tax Fund 16% of the net revenue
812	812	16 realized for the preceding month from the 6.25% general rate
813	813	17 on the selling price of tangible personal property which is
814	814	18 purchased outside Illinois at retail from a retailer and which
815	815	19 is titled or registered by an agency of this State's
816	816	20 government.
817	817	21 Beginning October 1, 2009, each month the Department shall
818	818	22 pay into the Capital Projects Fund an amount that is equal to
819	819	23 an amount estimated by the Department to represent 80% of the
820	820	24 net revenue realized for the preceding month from the sale of
821	821	25 candy, grooming and hygiene products, and soft drinks that had
822	822	26 been taxed at a rate of 1% prior to September 1, 2009 but that
823	823
824	824
825	825
826	826
827	827
828	828	SB2734 - 22 - LRB103 36066 HLH 66153 b
829	829
830	830
831	831	SB2734- 23 -LRB103 36066 HLH 66153 b SB2734 - 23 - LRB103 36066 HLH 66153 b
832	832	SB2734 - 23 - LRB103 36066 HLH 66153 b
833	833	1 are now taxed at 6.25%.
834	834	2 Beginning July 1, 2011, each month the Department shall
835	835	3 pay into the Clean Air Act Permit Fund 80% of the net revenue
836	836	4 realized for the preceding month from the 6.25% general rate
837	837	5 on the selling price of sorbents used in Illinois in the
838	838	6 process of sorbent injection as used to comply with the
839	839	7 Environmental Protection Act or the federal Clean Air Act, but
840	840	8 the total payment into the Clean Air Act Permit Fund under this
841	841	9 Act and the Retailers' Occupation Tax Act shall not exceed
842	842	10 $2,000,000 in any fiscal year.
843	843	11 Beginning July 1, 2013, each month the Department shall
844	844	12 pay into the Underground Storage Tank Fund from the proceeds
845	845	13 collected under this Act, the Service Use Tax Act, the Service
846	846	14 Occupation Tax Act, and the Retailers' Occupation Tax Act an
847	847	15 amount equal to the average monthly deficit in the Underground
848	848	16 Storage Tank Fund during the prior year, as certified annually
849	849	17 by the Illinois Environmental Protection Agency, but the total
850	850	18 payment into the Underground Storage Tank Fund under this Act,
851	851	19 the Service Use Tax Act, the Service Occupation Tax Act, and
852	852	20 the Retailers' Occupation Tax Act shall not exceed $18,000,000
853	853	21 in any State fiscal year. As used in this paragraph, the
854	854	22 "average monthly deficit" shall be equal to the difference
855	855	23 between the average monthly claims for payment by the fund and
856	856	24 the average monthly revenues deposited into the fund,
857	857	25 excluding payments made pursuant to this paragraph.
858	858	26 Beginning July 1, 2015, of the remainder of the moneys
859	859
860	860
861	861
862	862
863	863
864	864	SB2734 - 23 - LRB103 36066 HLH 66153 b
865	865
866	866
867	867	SB2734- 24 -LRB103 36066 HLH 66153 b SB2734 - 24 - LRB103 36066 HLH 66153 b
868	868	SB2734 - 24 - LRB103 36066 HLH 66153 b
869	869	1 received by the Department under this Act, the Service Use Tax
870	870	2 Act, the Service Occupation Tax Act, and the Retailers'
871	871	3 Occupation Tax Act, each month the Department shall deposit
872	872	4 $500,000 into the State Crime Laboratory Fund.
873	873	5 Of the remainder of the moneys received by the Department
874	874	6 pursuant to this Act, (a) 1.75% thereof shall be paid into the
875	875	7 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
876	876	8 and after July 1, 1989, 3.8% thereof shall be paid into the
877	877	9 Build Illinois Fund; provided, however, that if in any fiscal
878	878	10 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
879	879	11 may be, of the moneys received by the Department and required
880	880	12 to be paid into the Build Illinois Fund pursuant to Section 3
881	881	13 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
882	882	14 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
883	883	15 Service Occupation Tax Act, such Acts being hereinafter called
884	884	16 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
885	885	17 may be, of moneys being hereinafter called the "Tax Act
886	886	18 Amount", and (2) the amount transferred to the Build Illinois
887	887	19 Fund from the State and Local Sales Tax Reform Fund shall be
888	888	20 less than the Annual Specified Amount (as defined in Section 3
889	889	21 of the Retailers' Occupation Tax Act), an amount equal to the
890	890	22 difference shall be immediately paid into the Build Illinois
891	891	23 Fund from other moneys received by the Department pursuant to
892	892	24 the Tax Acts; and further provided, that if on the last
893	893	25 business day of any month the sum of (1) the Tax Act Amount
894	894	26 required to be deposited into the Build Illinois Bond Account
895	895
896	896
897	897
898	898
899	899
900	900	SB2734 - 24 - LRB103 36066 HLH 66153 b
901	901
902	902
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904	904	SB2734 - 25 - LRB103 36066 HLH 66153 b
905	905	1 in the Build Illinois Fund during such month and (2) the amount
906	906	2 transferred during such month to the Build Illinois Fund from
907	907	3 the State and Local Sales Tax Reform Fund shall have been less
908	908	4 than 1/12 of the Annual Specified Amount, an amount equal to
909	909	5 the difference shall be immediately paid into the Build
910	910	6 Illinois Fund from other moneys received by the Department
911	911	7 pursuant to the Tax Acts; and, further provided, that in no
912	912	8 event shall the payments required under the preceding proviso
913	913	9 result in aggregate payments into the Build Illinois Fund
914	914	10 pursuant to this clause (b) for any fiscal year in excess of
915	915	11 the greater of (i) the Tax Act Amount or (ii) the Annual
916	916	12 Specified Amount for such fiscal year; and, further provided,
917	917	13 that the amounts payable into the Build Illinois Fund under
918	918	14 this clause (b) shall be payable only until such time as the
919	919	15 aggregate amount on deposit under each trust indenture
920	920	16 securing Bonds issued and outstanding pursuant to the Build
921	921	17 Illinois Bond Act is sufficient, taking into account any
922	922	18 future investment income, to fully provide, in accordance with
923	923	19 such indenture, for the defeasance of or the payment of the
924	924	20 principal of, premium, if any, and interest on the Bonds
925	925	21 secured by such indenture and on any Bonds expected to be
926	926	22 issued thereafter and all fees and costs payable with respect
927	927	23 thereto, all as certified by the Director of the Bureau of the
928	928	24 Budget (now Governor's Office of Management and Budget). If on
929	929	25 the last business day of any month in which Bonds are
930	930	26 outstanding pursuant to the Build Illinois Bond Act, the
931	931
932	932
933	933
934	934
935	935
936	936	SB2734 - 25 - LRB103 36066 HLH 66153 b
937	937
938	938
939	939	SB2734- 26 -LRB103 36066 HLH 66153 b SB2734 - 26 - LRB103 36066 HLH 66153 b
940	940	SB2734 - 26 - LRB103 36066 HLH 66153 b
941	941	1 aggregate of the moneys deposited in the Build Illinois Bond
942	942	2 Account in the Build Illinois Fund in such month shall be less
943	943	3 than the amount required to be transferred in such month from
944	944	4 the Build Illinois Bond Account to the Build Illinois Bond
945	945	5 Retirement and Interest Fund pursuant to Section 13 of the
946	946	6 Build Illinois Bond Act, an amount equal to such deficiency
947	947	7 shall be immediately paid from other moneys received by the
948	948	8 Department pursuant to the Tax Acts to the Build Illinois
949	949	9 Fund; provided, however, that any amounts paid to the Build
950	950	10 Illinois Fund in any fiscal year pursuant to this sentence
951	951	11 shall be deemed to constitute payments pursuant to clause (b)
952	952	12 of the preceding sentence and shall reduce the amount
953	953	13 otherwise payable for such fiscal year pursuant to clause (b)
954	954	14 of the preceding sentence. The moneys received by the
955	955	15 Department pursuant to this Act and required to be deposited
956	956	16 into the Build Illinois Fund are subject to the pledge, claim
957	957	17 and charge set forth in Section 12 of the Build Illinois Bond
958	958	18 Act.
959	959	19 Subject to payment of amounts into the Build Illinois Fund
960	960	20 as provided in the preceding paragraph or in any amendment
961	961	21 thereto hereafter enacted, the following specified monthly
962	962	22 installment of the amount requested in the certificate of the
963	963	23 Chairman of the Metropolitan Pier and Exposition Authority
964	964	24 provided under Section 8.25f of the State Finance Act, but not
965	965	25 in excess of the sums designated as "Total Deposit", shall be
966	966	26 deposited in the aggregate from collections under Section 9 of
967	967
968	968
969	969
970	970
971	971
972	972	SB2734 - 26 - LRB103 36066 HLH 66153 b
973	973
974	974
975	975	SB2734- 27 -LRB103 36066 HLH 66153 b SB2734 - 27 - LRB103 36066 HLH 66153 b
976	976	SB2734 - 27 - LRB103 36066 HLH 66153 b
977	977	1 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
978	978	2 9 of the Service Occupation Tax Act, and Section 3 of the
979	979	3 Retailers' Occupation Tax Act into the McCormick Place
980	980	4 Expansion Project Fund in the specified fiscal years.
981	981	5Fiscal YearTotal Deposit61993 $071994 53,000,00081995 58,000,00091996 61,000,000101997 64,000,000111998 68,000,000121999 71,000,000132000 75,000,000142001 80,000,000152002 93,000,000162003 99,000,000172004103,000,000182005108,000,000192006113,000,000202007119,000,000212008126,000,000222009132,000,000232010139,000,000242011146,000,000252012153,000,000262013161,000,000 5 Fiscal Year Total Deposit 6 1993 $0 7 1994 53,000,000 8 1995 58,000,000 9 1996 61,000,000 10 1997 64,000,000 11 1998 68,000,000 12 1999 71,000,000 13 2000 75,000,000 14 2001 80,000,000 15 2002 93,000,000 16 2003 99,000,000 17 2004 103,000,000 18 2005 108,000,000 19 2006 113,000,000 20 2007 119,000,000 21 2008 126,000,000 22 2009 132,000,000 23 2010 139,000,000 24 2011 146,000,000 25 2012 153,000,000 26 2013 161,000,000
982	982	5 Fiscal Year Total Deposit
983	983	6 1993 $0
984	984	7 1994 53,000,000
985	985	8 1995 58,000,000
986	986	9 1996 61,000,000
987	987	10 1997 64,000,000
988	988	11 1998 68,000,000
989	989	12 1999 71,000,000
990	990	13 2000 75,000,000
991	991	14 2001 80,000,000
992	992	15 2002 93,000,000
993	993	16 2003 99,000,000
994	994	17 2004 103,000,000
995	995	18 2005 108,000,000
996	996	19 2006 113,000,000
997	997	20 2007 119,000,000
998	998	21 2008 126,000,000
999	999	22 2009 132,000,000
1000	1000	23 2010 139,000,000
1001	1001	24 2011 146,000,000
1002	1002	25 2012 153,000,000
1003	1003	26 2013 161,000,000
1004	1004
1005	1005
1006	1006
1007	1007
1008	1008
1009	1009	SB2734 - 27 - LRB103 36066 HLH 66153 b
1010	1010
1011	1011
1012	1012	5 Fiscal Year Total Deposit
1013	1013	6 1993 $0
1014	1014	7 1994 53,000,000
1015	1015	8 1995 58,000,000
1016	1016	9 1996 61,000,000
1017	1017	10 1997 64,000,000
1018	1018	11 1998 68,000,000
1019	1019	12 1999 71,000,000
1020	1020	13 2000 75,000,000
1021	1021	14 2001 80,000,000
1022	1022	15 2002 93,000,000
1023	1023	16 2003 99,000,000
1024	1024	17 2004 103,000,000
1025	1025	18 2005 108,000,000
1026	1026	19 2006 113,000,000
1027	1027	20 2007 119,000,000
1028	1028	21 2008 126,000,000
1029	1029	22 2009 132,000,000
1030	1030	23 2010 139,000,000
1031	1031	24 2011 146,000,000
1032	1032	25 2012 153,000,000
1033	1033	26 2013 161,000,000
1034	1034
1035	1035
1036	1036	SB2734- 28 -LRB103 36066 HLH 66153 b SB2734 - 28 - LRB103 36066 HLH 66153 b
1037	1037	SB2734 - 28 - LRB103 36066 HLH 66153 b
1038	1038	12014170,000,00022015179,000,00032016189,000,00042017199,000,00052018210,000,00062019221,000,00072020233,000,00082021300,000,00092022300,000,000102023300,000,000112024 300,000,000122025 300,000,000132026 300,000,000142027 375,000,000152028 375,000,000162029 375,000,000172030 375,000,000182031 375,000,000192032 375,000,000202033 375,000,000 212034375,000,000222035375,000,000232036450,000,00024and 25each fiscal year 26thereafter that bonds 1 2014 170,000,000 2 2015 179,000,000 3 2016 189,000,000 4 2017 199,000,000 5 2018 210,000,000 6 2019 221,000,000 7 2020 233,000,000 8 2021 300,000,000 9 2022 300,000,000 10 2023 300,000,000 11 2024 300,000,000 12 2025 300,000,000 13 2026 300,000,000 14 2027 375,000,000 15 2028 375,000,000 16 2029 375,000,000 17 2030 375,000,000 18 2031 375,000,000 19 2032 375,000,000 20 2033 375,000,000 21 2034 375,000,000 22 2035 375,000,000 23 2036 450,000,000 24 and 25 each fiscal year 26 thereafter that bonds
1039	1039	1 2014 170,000,000
1040	1040	2 2015 179,000,000
1041	1041	3 2016 189,000,000
1042	1042	4 2017 199,000,000
1043	1043	5 2018 210,000,000
1044	1044	6 2019 221,000,000
1045	1045	7 2020 233,000,000
1046	1046	8 2021 300,000,000
1047	1047	9 2022 300,000,000
1048	1048	10 2023 300,000,000
1049	1049	11 2024 300,000,000
1050	1050	12 2025 300,000,000
1051	1051	13 2026 300,000,000
1052	1052	14 2027 375,000,000
1053	1053	15 2028 375,000,000
1054	1054	16 2029 375,000,000
1055	1055	17 2030 375,000,000
1056	1056	18 2031 375,000,000
1057	1057	19 2032 375,000,000
1058	1058	20 2033 375,000,000
1059	1059	21 2034 375,000,000
1060	1060	22 2035 375,000,000
1061	1061	23 2036 450,000,000
1062	1062	24 and
1063	1063	25 each fiscal year
1064	1064	26 thereafter that bonds
1065	1065
1066	1066
1067	1067
1068	1068
1069	1069
1070	1070	SB2734 - 28 - LRB103 36066 HLH 66153 b
1071	1071
1072	1072	1 2014 170,000,000
1073	1073	2 2015 179,000,000
1074	1074	3 2016 189,000,000
1075	1075	4 2017 199,000,000
1076	1076	5 2018 210,000,000
1077	1077	6 2019 221,000,000
1078	1078	7 2020 233,000,000
1079	1079	8 2021 300,000,000
1080	1080	9 2022 300,000,000
1081	1081	10 2023 300,000,000
1082	1082	11 2024 300,000,000
1083	1083	12 2025 300,000,000
1084	1084	13 2026 300,000,000
1085	1085	14 2027 375,000,000
1086	1086	15 2028 375,000,000
1087	1087	16 2029 375,000,000
1088	1088	17 2030 375,000,000
1089	1089	18 2031 375,000,000
1090	1090	19 2032 375,000,000
1091	1091	20 2033 375,000,000
1092	1092	21 2034 375,000,000
1093	1093	22 2035 375,000,000
1094	1094	23 2036 450,000,000
1095	1095	24 and
1096	1096	25 each fiscal year
1097	1097	26 thereafter that bonds
1098	1098
1099	1099
1100	1100	SB2734- 29 -LRB103 36066 HLH 66153 b SB2734 - 29 - LRB103 36066 HLH 66153 b
1101	1101	SB2734 - 29 - LRB103 36066 HLH 66153 b
1102	1102	1are outstanding under 2Section 13.2 of the 3Metropolitan Pier and 4Exposition Authority Act, 5but not after fiscal year 2060. 1 are outstanding under 2 Section 13.2 of the 3 Metropolitan Pier and 4 Exposition Authority Act, 5 but not after fiscal year 2060.
1103	1103	1 are outstanding under
1104	1104	2 Section 13.2 of the
1105	1105	3 Metropolitan Pier and
1106	1106	4 Exposition Authority Act,
1107	1107	5 but not after fiscal year 2060.
1108	1108	6 Beginning July 20, 1993 and in each month of each fiscal
1109	1109	7 year thereafter, one-eighth of the amount requested in the
1110	1110	8 certificate of the Chairman of the Metropolitan Pier and
1111	1111	9 Exposition Authority for that fiscal year, less the amount
1112	1112	10 deposited into the McCormick Place Expansion Project Fund by
1113	1113	11 the State Treasurer in the respective month under subsection
1114	1114	12 (g) of Section 13 of the Metropolitan Pier and Exposition
1115	1115	13 Authority Act, plus cumulative deficiencies in the deposits
1116	1116	14 required under this Section for previous months and years,
1117	1117	15 shall be deposited into the McCormick Place Expansion Project
1118	1118	16 Fund, until the full amount requested for the fiscal year, but
1119	1119	17 not in excess of the amount specified above as "Total
1120	1120	18 Deposit", has been deposited.
1121	1121	19 Subject to payment of amounts into the Capital Projects
1122	1122	20 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
1123	1123	21 and the McCormick Place Expansion Project Fund pursuant to the
1124	1124	22 preceding paragraphs or in any amendments thereto hereafter
1125	1125	23 enacted, for aviation fuel sold on or after December 1, 2019,
1126	1126	24 the Department shall each month deposit into the Aviation Fuel
1127	1127	25 Sales Tax Refund Fund an amount estimated by the Department to
1128	1128	26 be required for refunds of the 80% portion of the tax on
1129	1129
1130	1130
1131	1131
1132	1132
1133	1133
1134	1134	SB2734 - 29 - LRB103 36066 HLH 66153 b
1135	1135
1136	1136	1 are outstanding under
1137	1137	2 Section 13.2 of the
1138	1138	3 Metropolitan Pier and
1139	1139	4 Exposition Authority Act,
1140	1140	5 but not after fiscal year 2060.
1141	1141
1142	1142
1143	1143	SB2734- 30 -LRB103 36066 HLH 66153 b SB2734 - 30 - LRB103 36066 HLH 66153 b
1144	1144	SB2734 - 30 - LRB103 36066 HLH 66153 b
1145	1145	1 aviation fuel under this Act. The Department shall only
1146	1146	2 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
1147	1147	3 under this paragraph for so long as the revenue use
1148	1148	4 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
1149	1149	5 binding on the State.
1150	1150	6 Subject to payment of amounts into the Build Illinois Fund
1151	1151	7 and the McCormick Place Expansion Project Fund pursuant to the
1152	1152	8 preceding paragraphs or in any amendments thereto hereafter
1153	1153	9 enacted, beginning July 1, 1993 and ending on September 30,
1154	1154	10 2013, the Department shall each month pay into the Illinois
1155	1155	11 Tax Increment Fund 0.27% of 80% of the net revenue realized for
1156	1156	12 the preceding month from the 6.25% general rate on the selling
1157	1157	13 price of tangible personal property.
1158	1158	14 Subject to payment of amounts into the Build Illinois
1159	1159	15 Fund, the McCormick Place Expansion Project Fund, the Illinois
1160	1160	16 Tax Increment Fund, and the Energy Infrastructure Fund
1161	1161	17 pursuant to the preceding paragraphs or in any amendments to
1162	1162	18 this Section hereafter enacted, beginning on the first day of
1163	1163	19 the first calendar month to occur on or after August 26, 2014
1164	1164	20 (the effective date of Public Act 98-1098), each month, from
1165	1165	21 the collections made under Section 9 of the Use Tax Act,
1166	1166	22 Section 9 of the Service Use Tax Act, Section 9 of the Service
1167	1167	23 Occupation Tax Act, and Section 3 of the Retailers' Occupation
1168	1168	24 Tax Act, the Department shall pay into the Tax Compliance and
1169	1169	25 Administration Fund, to be used, subject to appropriation, to
1170	1170	26 fund additional auditors and compliance personnel at the
1171	1171
1172	1172
1173	1173
1174	1174
1175	1175
1176	1176	SB2734 - 30 - LRB103 36066 HLH 66153 b
1177	1177
1178	1178
1179	1179	SB2734- 31 -LRB103 36066 HLH 66153 b SB2734 - 31 - LRB103 36066 HLH 66153 b
1180	1180	SB2734 - 31 - LRB103 36066 HLH 66153 b
1181	1181	1 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
1182	1182	2 the cash receipts collected during the preceding fiscal year
1183	1183	3 by the Audit Bureau of the Department under the Use Tax Act,
1184	1184	4 the Service Use Tax Act, the Service Occupation Tax Act, the
1185	1185	5 Retailers' Occupation Tax Act, and associated local occupation
1186	1186	6 and use taxes administered by the Department.
1187	1187	7 Subject to payments of amounts into the Build Illinois
1188	1188	8 Fund, the McCormick Place Expansion Project Fund, the Illinois
1189	1189	9 Tax Increment Fund, and the Tax Compliance and Administration
1190	1190	10 Fund as provided in this Section, beginning on July 1, 2018 the
1191	1191	11 Department shall pay each month into the Downstate Public
1192	1192	12 Transportation Fund the moneys required to be so paid under
1193	1193	13 Section 2-3 of the Downstate Public Transportation Act.
1194	1194	14 Subject to successful execution and delivery of a
1195	1195	15 public-private agreement between the public agency and private
1196	1196	16 entity and completion of the civic build, beginning on July 1,
1197	1197	17 2023, of the remainder of the moneys received by the
1198	1198	18 Department under the Use Tax Act, the Service Use Tax Act, the
1199	1199	19 Service Occupation Tax Act, and this Act, the Department shall
1200	1200	20 deposit the following specified deposits in the aggregate from
1201	1201	21 collections under the Use Tax Act, the Service Use Tax Act, the
1202	1202	22 Service Occupation Tax Act, and the Retailers' Occupation Tax
1203	1203	23 Act, as required under Section 8.25g of the State Finance Act
1204	1204	24 for distribution consistent with the Public-Private
1205	1205	25 Partnership for Civic and Transit Infrastructure Project Act.
1206	1206	26 The moneys received by the Department pursuant to this Act and
1207	1207
1208	1208
1209	1209
1210	1210
1211	1211
1212	1212	SB2734 - 31 - LRB103 36066 HLH 66153 b
1213	1213
1214	1214
1215	1215	SB2734- 32 -LRB103 36066 HLH 66153 b SB2734 - 32 - LRB103 36066 HLH 66153 b
1216	1216	SB2734 - 32 - LRB103 36066 HLH 66153 b
1217	1217	1 required to be deposited into the Civic and Transit
1218	1218	2 Infrastructure Fund are subject to the pledge, claim, and
1219	1219	3 charge set forth in Section 25-55 of the Public-Private
1220	1220	4 Partnership for Civic and Transit Infrastructure Project Act.
1221	1221	5 As used in this paragraph, "civic build", "private entity",
1222	1222	6 "public-private agreement", and "public agency" have the
1223	1223	7 meanings provided in Section 25-10 of the Public-Private
1224	1224	8 Partnership for Civic and Transit Infrastructure Project Act.
1225	1225	9 Fiscal Year............................Total Deposit
1226	1226	10 2024....................................$200,000,000
1227	1227	11 2025....................................$206,000,000
1228	1228	12 2026....................................$212,200,000
1229	1229	13 2027....................................$218,500,000
1230	1230	14 2028....................................$225,100,000
1231	1231	15 2029....................................$288,700,000
1232	1232	16 2030....................................$298,900,000
1233	1233	17 2031....................................$309,300,000
1234	1234	18 2032....................................$320,100,000
1235	1235	19 2033....................................$331,200,000
1236	1236	20 2034....................................$341,200,000
1237	1237	21 2035....................................$351,400,000
1238	1238	22 2036....................................$361,900,000
1239	1239	23 2037....................................$372,800,000
1240	1240	24 2038....................................$384,000,000
1241	1241	25 2039....................................$395,500,000
1242	1242	26 2040....................................$407,400,000
1243	1243
1244	1244
1245	1245
1246	1246
1247	1247
1248	1248	SB2734 - 32 - LRB103 36066 HLH 66153 b
1249	1249
1250	1250
1251	1251	SB2734- 33 -LRB103 36066 HLH 66153 b SB2734 - 33 - LRB103 36066 HLH 66153 b
1252	1252	SB2734 - 33 - LRB103 36066 HLH 66153 b
1253	1253	1 2041....................................$419,600,000
1254	1254	2 2042....................................$432,200,000
1255	1255	3 2043....................................$445,100,000
1256	1256	4 Beginning July 1, 2021 and until July 1, 2022, subject to
1257	1257	5 the payment of amounts into the State and Local Sales Tax
1258	1258	6 Reform Fund, the Build Illinois Fund, the McCormick Place
1259	1259	7 Expansion Project Fund, the Illinois Tax Increment Fund, and
1260	1260	8 the Tax Compliance and Administration Fund as provided in this
1261	1261	9 Section, the Department shall pay each month into the Road
1262	1262	10 Fund the amount estimated to represent 16% of the net revenue
1263	1263	11 realized from the taxes imposed on motor fuel and gasohol.
1264	1264	12 Beginning July 1, 2022 and until July 1, 2023, subject to the
1265	1265	13 payment of amounts into the State and Local Sales Tax Reform
1266	1266	14 Fund, the Build Illinois Fund, the McCormick Place Expansion
1267	1267	15 Project Fund, the Illinois Tax Increment Fund, and the Tax
1268	1268	16 Compliance and Administration Fund as provided in this
1269	1269	17 Section, the Department shall pay each month into the Road
1270	1270	18 Fund the amount estimated to represent 32% of the net revenue
1271	1271	19 realized from the taxes imposed on motor fuel and gasohol.
1272	1272	20 Beginning July 1, 2023 and until July 1, 2024, subject to the
1273	1273	21 payment of amounts into the State and Local Sales Tax Reform
1274	1274	22 Fund, the Build Illinois Fund, the McCormick Place Expansion
1275	1275	23 Project Fund, the Illinois Tax Increment Fund, and the Tax
1276	1276	24 Compliance and Administration Fund as provided in this
1277	1277	25 Section, the Department shall pay each month into the Road
1278	1278	26 Fund the amount estimated to represent 48% of the net revenue
1279	1279
1280	1280
1281	1281
1282	1282
1283	1283
1284	1284	SB2734 - 33 - LRB103 36066 HLH 66153 b
1285	1285
1286	1286
1287	1287	SB2734- 34 -LRB103 36066 HLH 66153 b SB2734 - 34 - LRB103 36066 HLH 66153 b
1288	1288	SB2734 - 34 - LRB103 36066 HLH 66153 b
1289	1289	1 realized from the taxes imposed on motor fuel and gasohol.
1290	1290	2 Beginning July 1, 2024 and until July 1, 2025, subject to the
1291	1291	3 payment of amounts into the State and Local Sales Tax Reform
1292	1292	4 Fund, the Build Illinois Fund, the McCormick Place Expansion
1293	1293	5 Project Fund, the Illinois Tax Increment Fund, and the Tax
1294	1294	6 Compliance and Administration Fund as provided in this
1295	1295	7 Section, the Department shall pay each month into the Road
1296	1296	8 Fund the amount estimated to represent 64% of the net revenue
1297	1297	9 realized from the taxes imposed on motor fuel and gasohol.
1298	1298	10 Beginning on July 1, 2025, subject to the payment of amounts
1299	1299	11 into the State and Local Sales Tax Reform Fund, the Build
1300	1300	12 Illinois Fund, the McCormick Place Expansion Project Fund, the
1301	1301	13 Illinois Tax Increment Fund, and the Tax Compliance and
1302	1302	14 Administration Fund as provided in this Section, the
1303	1303	15 Department shall pay each month into the Road Fund the amount
1304	1304	16 estimated to represent 80% of the net revenue realized from
1305	1305	17 the taxes imposed on motor fuel and gasohol. As used in this
1306	1306	18 paragraph "motor fuel" has the meaning given to that term in
1307	1307	19 Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
1308	1308	20 meaning given to that term in Section 3-40 of this Act.
1309	1309	21 Of the remainder of the moneys received by the Department
1310	1310	22 pursuant to this Act, 75% thereof shall be paid into the State
1311	1311	23 Treasury and 25% shall be reserved in a special account and
1312	1312	24 used only for the transfer to the Common School Fund as part of
1313	1313	25 the monthly transfer from the General Revenue Fund in
1314	1314	26 accordance with Section 8a of the State Finance Act.
1315	1315
1316	1316
1317	1317
1318	1318
1319	1319
1320	1320	SB2734 - 34 - LRB103 36066 HLH 66153 b
1321	1321
1322	1322
1323	1323	SB2734- 35 -LRB103 36066 HLH 66153 b SB2734 - 35 - LRB103 36066 HLH 66153 b
1324	1324	SB2734 - 35 - LRB103 36066 HLH 66153 b
1325	1325	1 As soon as possible after the first day of each month, upon
1326	1326	2 certification of the Department of Revenue, the Comptroller
1327	1327	3 shall order transferred and the Treasurer shall transfer from
1328	1328	4 the General Revenue Fund to the Motor Fuel Tax Fund an amount
1329	1329	5 equal to 1.7% of 80% of the net revenue realized under this Act
1330	1330	6 for the second preceding month. Beginning April 1, 2000, this
1331	1331	7 transfer is no longer required and shall not be made.
1332	1332	8 Net revenue realized for a month shall be the revenue
1333	1333	9 collected by the State pursuant to this Act, less the amount
1334	1334	10 paid out during that month as refunds to taxpayers for
1335	1335	11 overpayment of liability.
1336	1336	12 For greater simplicity of administration, manufacturers,
1337	1337	13 importers and wholesalers whose products are sold at retail in
1338	1338	14 Illinois by numerous retailers, and who wish to do so, may
1339	1339	15 assume the responsibility for accounting and paying to the
1340	1340	16 Department all tax accruing under this Act with respect to
1341	1341	17 such sales, if the retailers who are affected do not make
1342	1342	18 written objection to the Department to this arrangement.
1343	1343	19 (Source: P.A. 102-700, Article 60, Section 60-15, eff.
1344	1344	20 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
1345	1345	21 102-1019, eff. 1-1-23; 103-154, eff. 6-30-23; 103-363, eff.
1346	1346	22 7-28-23.)
1347	1347	23 Section 10. The Service Use Tax Act is amended by changing
1348	1348	24 Section 9 as follows:
1349	1349
1350	1350
1351	1351
1352	1352
1353	1353
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1355	1355
1356	1356
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1358	1358	SB2734 - 36 - LRB103 36066 HLH 66153 b
1359	1359	1 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
1360	1360	2 Sec. 9. Each serviceman required or authorized to collect
1361	1361	3 the tax herein imposed shall pay to the Department the amount
1362	1362	4 of such tax (except as otherwise provided) at the time when he
1363	1363	5 is required to file his return for the period during which such
1364	1364	6 tax was collected, less a discount of 2.1% prior to January 1,
1365	1365	7 1990 and 1.75% on and after January 1, 1990, or $5 per calendar
1366	1366	8 year, whichever is greater, which is allowed to reimburse the
1367	1367	9 serviceman for expenses incurred in collecting the tax,
1368	1368	10 keeping records, preparing and filing returns, remitting the
1369	1369	11 tax and supplying data to the Department on request. When
1370	1370	12 determining the discount allowed under this Section,
1371	1371	13 servicemen shall include the amount of tax that would have
1372	1372	14 been due at the 1% rate but for the 0% rate imposed under this
1373	1373	15 amendatory Act of the 102nd General Assembly. The discount
1374	1374	16 under this Section is not allowed for the 1.25% portion of
1375	1375	17 taxes paid on aviation fuel that is subject to the revenue use
1376	1376	18 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
1377	1377	19 discount allowed under this Section is allowed only for
1378	1378	20 returns that are filed in the manner required by this Act. The
1379	1379	21 Department may disallow the discount for servicemen whose
1380	1380	22 certificate of registration is revoked at the time the return
1381	1381	23 is filed, but only if the Department's decision to revoke the
1382	1382	24 certificate of registration has become final. A serviceman
1383	1383	25 need not remit that part of any tax collected by him to the
1384	1384	26 extent that he is required to pay and does pay the tax imposed
1385	1385
1386	1386
1387	1387
1388	1388
1389	1389
1390	1390	SB2734 - 36 - LRB103 36066 HLH 66153 b
1391	1391
1392	1392
1393	1393	SB2734- 37 -LRB103 36066 HLH 66153 b SB2734 - 37 - LRB103 36066 HLH 66153 b
1394	1394	SB2734 - 37 - LRB103 36066 HLH 66153 b
1395	1395	1 by the Service Occupation Tax Act with respect to his sale of
1396	1396	2 service involving the incidental transfer by him of the same
1397	1397	3 property.
1398	1398	4 Except as provided hereinafter in this Section, on or
1399	1399	5 before the twentieth day of each calendar month, such
1400	1400	6 serviceman shall file a return for the preceding calendar
1401	1401	7 month in accordance with reasonable Rules and Regulations to
1402	1402	8 be promulgated by the Department. Such return shall be filed
1403	1403	9 on a form prescribed by the Department and shall contain such
1404	1404	10 information as the Department may reasonably require. The
1405	1405	11 return shall include the gross receipts which were received
1406	1406	12 during the preceding calendar month or quarter on the
1407	1407	13 following items upon which tax would have been due but for the
1408	1408	14 0% rate imposed under this amendatory Act of the 102nd General
1409	1409	15 Assembly: (i) food for human consumption that is to be
1410	1410	16 consumed off the premises where it is sold (other than
1411	1411	17 alcoholic beverages, food consisting of or infused with adult
1412	1412	18 use cannabis, soft drinks, and food that has been prepared for
1413	1413	19 immediate consumption); and (ii) food prepared for immediate
1414	1414	20 consumption and transferred incident to a sale of service
1415	1415	21 subject to this Act or the Service Occupation Tax Act by an
1416	1416	22 entity licensed under the Hospital Licensing Act, the Nursing
1417	1417	23 Home Care Act, the Assisted Living and Shared Housing Act, the
1418	1418	24 ID/DD Community Care Act, the MC/DD Act, the Specialized
1419	1419	25 Mental Health Rehabilitation Act of 2013, or the Child Care
1420	1420	26 Act of 1969, or an entity that holds a permit issued pursuant
1421	1421
1422	1422
1423	1423
1424	1424
1425	1425
1426	1426	SB2734 - 37 - LRB103 36066 HLH 66153 b
1427	1427
1428	1428
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1430	1430	SB2734 - 38 - LRB103 36066 HLH 66153 b
1431	1431	1 to the Life Care Facilities Act. The return shall also include
1432	1432	2 the amount of tax that would have been due on the items listed
1433	1433	3 in the previous sentence but for the 0% rate imposed under this
1434	1434	4 amendatory Act of the 102nd General Assembly.
1435	1435	5 On and after January 1, 2018, with respect to servicemen
1436	1436	6 whose annual gross receipts average $20,000 or more, all
1437	1437	7 returns required to be filed pursuant to this Act shall be
1438	1438	8 filed electronically. Servicemen who demonstrate that they do
1439	1439	9 not have access to the Internet or demonstrate hardship in
1440	1440	10 filing electronically may petition the Department to waive the
1441	1441	11 electronic filing requirement.
1442	1442	12 The Department may require returns to be filed on a
1443	1443	13 quarterly basis. If so required, a return for each calendar
1444	1444	14 quarter shall be filed on or before the twentieth day of the
1445	1445	15 calendar month following the end of such calendar quarter. The
1446	1446	16 taxpayer shall also file a return with the Department for each
1447	1447	17 of the first two months of each calendar quarter, on or before
1448	1448	18 the twentieth day of the following calendar month, stating:
1449	1449	19 1. The name of the seller;
1450	1450	20 2. The address of the principal place of business from
1451	1451	21 which he engages in business as a serviceman in this
1452	1452	22 State;
1453	1453	23 3. The total amount of taxable receipts received by
1454	1454	24 him during the preceding calendar month, including
1455	1455	25 receipts from charge and time sales, but less all
1456	1456	26 deductions allowed by law;
1457	1457
1458	1458
1459	1459
1460	1460
1461	1461
1462	1462	SB2734 - 38 - LRB103 36066 HLH 66153 b
1463	1463
1464	1464
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1466	1466	SB2734 - 39 - LRB103 36066 HLH 66153 b
1467	1467	1 4. The amount of credit provided in Section 2d of this
1468	1468	2 Act;
1469	1469	3 5. The amount of tax due;
1470	1470	4 5-5. The signature of the taxpayer; and
1471	1471	5 6. Such other reasonable information as the Department
1472	1472	6 may require.
1473	1473	7 Each serviceman required or authorized to collect the tax
1474	1474	8 imposed by this Act on aviation fuel transferred as an
1475	1475	9 incident of a sale of service in this State during the
1476	1476	10 preceding calendar month shall, instead of reporting and
1477	1477	11 paying tax on aviation fuel as otherwise required by this
1478	1478	12 Section, report and pay such tax on a separate aviation fuel
1479	1479	13 tax return. The requirements related to the return shall be as
1480	1480	14 otherwise provided in this Section. Notwithstanding any other
1481	1481	15 provisions of this Act to the contrary, servicemen collecting
1482	1482	16 tax on aviation fuel shall file all aviation fuel tax returns
1483	1483	17 and shall make all aviation fuel tax payments by electronic
1484	1484	18 means in the manner and form required by the Department. For
1485	1485	19 purposes of this Section, "aviation fuel" means jet fuel and
1486	1486	20 aviation gasoline.
1487	1487	21 If a taxpayer fails to sign a return within 30 days after
1488	1488	22 the proper notice and demand for signature by the Department,
1489	1489	23 the return shall be considered valid and any amount shown to be
1490	1490	24 due on the return shall be deemed assessed.
1491	1491	25 Notwithstanding any other provision of this Act to the
1492	1492	26 contrary, servicemen subject to tax on cannabis shall file all
1493	1493
1494	1494
1495	1495
1496	1496
1497	1497
1498	1498	SB2734 - 39 - LRB103 36066 HLH 66153 b
1499	1499
1500	1500
1501	1501	SB2734- 40 -LRB103 36066 HLH 66153 b SB2734 - 40 - LRB103 36066 HLH 66153 b
1502	1502	SB2734 - 40 - LRB103 36066 HLH 66153 b
1503	1503	1 cannabis tax returns and shall make all cannabis tax payments
1504	1504	2 by electronic means in the manner and form required by the
1505	1505	3 Department.
1506	1506	4 Beginning October 1, 1993, a taxpayer who has an average
1507	1507	5 monthly tax liability of $150,000 or more shall make all
1508	1508	6 payments required by rules of the Department by electronic
1509	1509	7 funds transfer. Beginning October 1, 1994, a taxpayer who has
1510	1510	8 an average monthly tax liability of $100,000 or more shall
1511	1511	9 make all payments required by rules of the Department by
1512	1512	10 electronic funds transfer. Beginning October 1, 1995, a
1513	1513	11 taxpayer who has an average monthly tax liability of $50,000
1514	1514	12 or more shall make all payments required by rules of the
1515	1515	13 Department by electronic funds transfer. Beginning October 1,
1516	1516	14 2000, a taxpayer who has an annual tax liability of $200,000 or
1517	1517	15 more shall make all payments required by rules of the
1518	1518	16 Department by electronic funds transfer. The term "annual tax
1519	1519	17 liability" shall be the sum of the taxpayer's liabilities
1520	1520	18 under this Act, and under all other State and local occupation
1521	1521	19 and use tax laws administered by the Department, for the
1522	1522	20 immediately preceding calendar year. The term "average monthly
1523	1523	21 tax liability" means the sum of the taxpayer's liabilities
1524	1524	22 under this Act, and under all other State and local occupation
1525	1525	23 and use tax laws administered by the Department, for the
1526	1526	24 immediately preceding calendar year divided by 12. Beginning
1527	1527	25 on October 1, 2002, a taxpayer who has a tax liability in the
1528	1528	26 amount set forth in subsection (b) of Section 2505-210 of the
1529	1529
1530	1530
1531	1531
1532	1532
1533	1533
1534	1534	SB2734 - 40 - LRB103 36066 HLH 66153 b
1535	1535
1536	1536
1537	1537	SB2734- 41 -LRB103 36066 HLH 66153 b SB2734 - 41 - LRB103 36066 HLH 66153 b
1538	1538	SB2734 - 41 - LRB103 36066 HLH 66153 b
1539	1539	1 Department of Revenue Law shall make all payments required by
1540	1540	2 rules of the Department by electronic funds transfer.
1541	1541	3 Before August 1 of each year beginning in 1993, the
1542	1542	4 Department shall notify all taxpayers required to make
1543	1543	5 payments by electronic funds transfer. All taxpayers required
1544	1544	6 to make payments by electronic funds transfer shall make those
1545	1545	7 payments for a minimum of one year beginning on October 1.
1546	1546	8 Any taxpayer not required to make payments by electronic
1547	1547	9 funds transfer may make payments by electronic funds transfer
1548	1548	10 with the permission of the Department.
1549	1549	11 All taxpayers required to make payment by electronic funds
1550	1550	12 transfer and any taxpayers authorized to voluntarily make
1551	1551	13 payments by electronic funds transfer shall make those
1552	1552	14 payments in the manner authorized by the Department.
1553	1553	15 The Department shall adopt such rules as are necessary to
1554	1554	16 effectuate a program of electronic funds transfer and the
1555	1555	17 requirements of this Section.
1556	1556	18 If the serviceman is otherwise required to file a monthly
1557	1557	19 return and if the serviceman's average monthly tax liability
1558	1558	20 to the Department does not exceed $200, the Department may
1559	1559	21 authorize his returns to be filed on a quarter annual basis,
1560	1560	22 with the return for January, February and March of a given year
1561	1561	23 being due by April 20 of such year; with the return for April,
1562	1562	24 May and June of a given year being due by July 20 of such year;
1563	1563	25 with the return for July, August and September of a given year
1564	1564	26 being due by October 20 of such year, and with the return for
1565	1565
1566	1566
1567	1567
1568	1568
1569	1569
1570	1570	SB2734 - 41 - LRB103 36066 HLH 66153 b
1571	1571
1572	1572
1573	1573	SB2734- 42 -LRB103 36066 HLH 66153 b SB2734 - 42 - LRB103 36066 HLH 66153 b
1574	1574	SB2734 - 42 - LRB103 36066 HLH 66153 b
1575	1575	1 October, November and December of a given year being due by
1576	1576	2 January 20 of the following year.
1577	1577	3 If the serviceman is otherwise required to file a monthly
1578	1578	4 or quarterly return and if the serviceman's average monthly
1579	1579	5 tax liability to the Department does not exceed $50, the
1580	1580	6 Department may authorize his returns to be filed on an annual
1581	1581	7 basis, with the return for a given year being due by January 20
1582	1582	8 of the following year.
1583	1583	9 Such quarter annual and annual returns, as to form and
1584	1584	10 substance, shall be subject to the same requirements as
1585	1585	11 monthly returns.
1586	1586	12 Notwithstanding any other provision in this Act concerning
1587	1587	13 the time within which a serviceman may file his return, in the
1588	1588	14 case of any serviceman who ceases to engage in a kind of
1589	1589	15 business which makes him responsible for filing returns under
1590	1590	16 this Act, such serviceman shall file a final return under this
1591	1591	17 Act with the Department not more than 1 month after
1592	1592	18 discontinuing such business.
1593	1593	19 Where a serviceman collects the tax with respect to the
1594	1594	20 selling price of property which he sells and the purchaser
1595	1595	21 thereafter returns such property and the serviceman refunds
1596	1596	22 the selling price thereof to the purchaser, such serviceman
1597	1597	23 shall also refund, to the purchaser, the tax so collected from
1598	1598	24 the purchaser. When filing his return for the period in which
1599	1599	25 he refunds such tax to the purchaser, the serviceman may
1600	1600	26 deduct the amount of the tax so refunded by him to the
1601	1601
1602	1602
1603	1603
1604	1604
1605	1605
1606	1606	SB2734 - 42 - LRB103 36066 HLH 66153 b
1607	1607
1608	1608
1609	1609	SB2734- 43 -LRB103 36066 HLH 66153 b SB2734 - 43 - LRB103 36066 HLH 66153 b
1610	1610	SB2734 - 43 - LRB103 36066 HLH 66153 b
1611	1611	1 purchaser from any other Service Use Tax, Service Occupation
1612	1612	2 Tax, retailers' occupation tax or use tax which such
1613	1613	3 serviceman may be required to pay or remit to the Department,
1614	1614	4 as shown by such return, provided that the amount of the tax to
1615	1615	5 be deducted shall previously have been remitted to the
1616	1616	6 Department by such serviceman. If the serviceman shall not
1617	1617	7 previously have remitted the amount of such tax to the
1618	1618	8 Department, he shall be entitled to no deduction hereunder
1619	1619	9 upon refunding such tax to the purchaser.
1620	1620	10 Any serviceman filing a return hereunder shall also
1621	1621	11 include the total tax upon the selling price of tangible
1622	1622	12 personal property purchased for use by him as an incident to a
1623	1623	13 sale of service, and such serviceman shall remit the amount of
1624	1624	14 such tax to the Department when filing such return.
1625	1625	15 If experience indicates such action to be practicable, the
1626	1626	16 Department may prescribe and furnish a combination or joint
1627	1627	17 return which will enable servicemen, who are required to file
1628	1628	18 returns hereunder and also under the Service Occupation Tax
1629	1629	19 Act, to furnish all the return information required by both
1630	1630	20 Acts on the one form.
1631	1631	21 Where the serviceman has more than one business registered
1632	1632	22 with the Department under separate registration hereunder,
1633	1633	23 such serviceman shall not file each return that is due as a
1634	1634	24 single return covering all such registered businesses, but
1635	1635	25 shall file separate returns for each such registered business.
1636	1636	26 Beginning January 1, 1990, each month the Department shall
1637	1637
1638	1638
1639	1639
1640	1640
1641	1641
1642	1642	SB2734 - 43 - LRB103 36066 HLH 66153 b
1643	1643
1644	1644
1645	1645	SB2734- 44 -LRB103 36066 HLH 66153 b SB2734 - 44 - LRB103 36066 HLH 66153 b
1646	1646	SB2734 - 44 - LRB103 36066 HLH 66153 b
1647	1647	1 pay into the State and Local Tax Reform Fund, a special fund in
1648	1648	2 the State Treasury, the net revenue realized for the preceding
1649	1649	3 month from the 1% tax imposed under this Act.
1650	1650	4 Beginning January 1, 1990, each month the Department shall
1651	1651	5 pay into the State and Local Sales Tax Reform Fund 20% of the
1652	1652	6 net revenue realized for the preceding month from the 6.25%
1653	1653	7 general rate on transfers of tangible personal property, other
1654	1654	8 than (i) tangible personal property which is purchased outside
1655	1655	9 Illinois at retail from a retailer and which is titled or
1656	1656	10 registered by an agency of this State's government and (ii)
1657	1657	11 aviation fuel sold on or after December 1, 2019. This
1658	1658	12 exception for aviation fuel only applies for so long as the
1659	1659	13 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1660	1660	14 47133 are binding on the State.
1661	1661	15 For aviation fuel sold on or after December 1, 2019 and
1662	1662	16 before July 1, 2024, each month the Department shall pay into
1663	1663	17 the State Aviation Program Fund 20% of the net revenue
1664	1664	18 realized for the preceding month from the 6.25% general rate
1665	1665	19 on the selling price of aviation fuel, less an amount
1666	1666	20 estimated by the Department to be required for refunds of the
1667	1667	21 20% portion of the tax on aviation fuel under this Act, which
1668	1668	22 amount shall be deposited into the Aviation Fuel Sales Tax
1669	1669	23 Refund Fund. For aviation fuel sold on or after July 1, 2024,
1670	1670	24 each month the Department shall pay into the State Aviation
1671	1671	25 Program Fund 25% of the net revenue realized for the preceding
1672	1672	26 month from the 6.25% general rate on the selling price of
1673	1673
1674	1674
1675	1675
1676	1676
1677	1677
1678	1678	SB2734 - 44 - LRB103 36066 HLH 66153 b
1679	1679
1680	1680
1681	1681	SB2734- 45 -LRB103 36066 HLH 66153 b SB2734 - 45 - LRB103 36066 HLH 66153 b
1682	1682	SB2734 - 45 - LRB103 36066 HLH 66153 b
1683	1683	1 aviation fuel, less an amount estimated by the Department to
1684	1684	2 be required for refunds of the 20% or 25% portion of the tax on
1685	1685	3 aviation fuel under this Act, as applicable, which amount
1686	1686	4 shall be deposited into the Aviation Fuel Sales Tax Refund
1687	1687	5 Fund. The Department shall only pay moneys into the State
1688	1688	6 Aviation Program Fund and the Aviation Fuel Sales Tax Refund
1689	1689	7 Fund under this Act for so long as the revenue use requirements
1690	1690	8 of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
1691	1691	9 State.
1692	1692	10 Beginning August 1, 2000, each month the Department shall
1693	1693	11 pay into the State and Local Sales Tax Reform Fund 100% of the
1694	1694	12 net revenue realized for the preceding month from the 1.25%
1695	1695	13 rate on the selling price of motor fuel and gasohol.
1696	1696	14 Beginning October 1, 2009, each month the Department shall
1697	1697	15 pay into the Capital Projects Fund an amount that is equal to
1698	1698	16 an amount estimated by the Department to represent 80% of the
1699	1699	17 net revenue realized for the preceding month from the sale of
1700	1700	18 candy, grooming and hygiene products, and soft drinks that had
1701	1701	19 been taxed at a rate of 1% prior to September 1, 2009 but that
1702	1702	20 are now taxed at 6.25%.
1703	1703	21 Beginning July 1, 2013, each month the Department shall
1704	1704	22 pay into the Underground Storage Tank Fund from the proceeds
1705	1705	23 collected under this Act, the Use Tax Act, the Service
1706	1706	24 Occupation Tax Act, and the Retailers' Occupation Tax Act an
1707	1707	25 amount equal to the average monthly deficit in the Underground
1708	1708	26 Storage Tank Fund during the prior year, as certified annually
1709	1709
1710	1710
1711	1711
1712	1712
1713	1713
1714	1714	SB2734 - 45 - LRB103 36066 HLH 66153 b
1715	1715
1716	1716
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1718	1718	SB2734 - 46 - LRB103 36066 HLH 66153 b
1719	1719	1 by the Illinois Environmental Protection Agency, but the total
1720	1720	2 payment into the Underground Storage Tank Fund under this Act,
1721	1721	3 the Use Tax Act, the Service Occupation Tax Act, and the
1722	1722	4 Retailers' Occupation Tax Act shall not exceed $18,000,000 in
1723	1723	5 any State fiscal year. As used in this paragraph, the "average
1724	1724	6 monthly deficit" shall be equal to the difference between the
1725	1725	7 average monthly claims for payment by the fund and the average
1726	1726	8 monthly revenues deposited into the fund, excluding payments
1727	1727	9 made pursuant to this paragraph.
1728	1728	10 Beginning July 1, 2015, of the remainder of the moneys
1729	1729	11 received by the Department under the Use Tax Act, this Act, the
1730	1730	12 Service Occupation Tax Act, and the Retailers' Occupation Tax
1731	1731	13 Act, each month the Department shall deposit $500,000 into the
1732	1732	14 State Crime Laboratory Fund.
1733	1733	15 Of the remainder of the moneys received by the Department
1734	1734	16 pursuant to this Act, (a) 1.75% thereof shall be paid into the
1735	1735	17 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
1736	1736	18 and after July 1, 1989, 3.8% thereof shall be paid into the
1737	1737	19 Build Illinois Fund; provided, however, that if in any fiscal
1738	1738	20 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
1739	1739	21 may be, of the moneys received by the Department and required
1740	1740	22 to be paid into the Build Illinois Fund pursuant to Section 3
1741	1741	23 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
1742	1742	24 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
1743	1743	25 Service Occupation Tax Act, such Acts being hereinafter called
1744	1744	26 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
1745	1745
1746	1746
1747	1747
1748	1748
1749	1749
1750	1750	SB2734 - 46 - LRB103 36066 HLH 66153 b
1751	1751
1752	1752
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1754	1754	SB2734 - 47 - LRB103 36066 HLH 66153 b
1755	1755	1 may be, of moneys being hereinafter called the "Tax Act
1756	1756	2 Amount", and (2) the amount transferred to the Build Illinois
1757	1757	3 Fund from the State and Local Sales Tax Reform Fund shall be
1758	1758	4 less than the Annual Specified Amount (as defined in Section 3
1759	1759	5 of the Retailers' Occupation Tax Act), an amount equal to the
1760	1760	6 difference shall be immediately paid into the Build Illinois
1761	1761	7 Fund from other moneys received by the Department pursuant to
1762	1762	8 the Tax Acts; and further provided, that if on the last
1763	1763	9 business day of any month the sum of (1) the Tax Act Amount
1764	1764	10 required to be deposited into the Build Illinois Bond Account
1765	1765	11 in the Build Illinois Fund during such month and (2) the amount
1766	1766	12 transferred during such month to the Build Illinois Fund from
1767	1767	13 the State and Local Sales Tax Reform Fund shall have been less
1768	1768	14 than 1/12 of the Annual Specified Amount, an amount equal to
1769	1769	15 the difference shall be immediately paid into the Build
1770	1770	16 Illinois Fund from other moneys received by the Department
1771	1771	17 pursuant to the Tax Acts; and, further provided, that in no
1772	1772	18 event shall the payments required under the preceding proviso
1773	1773	19 result in aggregate payments into the Build Illinois Fund
1774	1774	20 pursuant to this clause (b) for any fiscal year in excess of
1775	1775	21 the greater of (i) the Tax Act Amount or (ii) the Annual
1776	1776	22 Specified Amount for such fiscal year; and, further provided,
1777	1777	23 that the amounts payable into the Build Illinois Fund under
1778	1778	24 this clause (b) shall be payable only until such time as the
1779	1779	25 aggregate amount on deposit under each trust indenture
1780	1780	26 securing Bonds issued and outstanding pursuant to the Build
1781	1781
1782	1782
1783	1783
1784	1784
1785	1785
1786	1786	SB2734 - 47 - LRB103 36066 HLH 66153 b
1787	1787
1788	1788
1789	1789	SB2734- 48 -LRB103 36066 HLH 66153 b SB2734 - 48 - LRB103 36066 HLH 66153 b
1790	1790	SB2734 - 48 - LRB103 36066 HLH 66153 b
1791	1791	1 Illinois Bond Act is sufficient, taking into account any
1792	1792	2 future investment income, to fully provide, in accordance with
1793	1793	3 such indenture, for the defeasance of or the payment of the
1794	1794	4 principal of, premium, if any, and interest on the Bonds
1795	1795	5 secured by such indenture and on any Bonds expected to be
1796	1796	6 issued thereafter and all fees and costs payable with respect
1797	1797	7 thereto, all as certified by the Director of the Bureau of the
1798	1798	8 Budget (now Governor's Office of Management and Budget). If on
1799	1799	9 the last business day of any month in which Bonds are
1800	1800	10 outstanding pursuant to the Build Illinois Bond Act, the
1801	1801	11 aggregate of the moneys deposited in the Build Illinois Bond
1802	1802	12 Account in the Build Illinois Fund in such month shall be less
1803	1803	13 than the amount required to be transferred in such month from
1804	1804	14 the Build Illinois Bond Account to the Build Illinois Bond
1805	1805	15 Retirement and Interest Fund pursuant to Section 13 of the
1806	1806	16 Build Illinois Bond Act, an amount equal to such deficiency
1807	1807	17 shall be immediately paid from other moneys received by the
1808	1808	18 Department pursuant to the Tax Acts to the Build Illinois
1809	1809	19 Fund; provided, however, that any amounts paid to the Build
1810	1810	20 Illinois Fund in any fiscal year pursuant to this sentence
1811	1811	21 shall be deemed to constitute payments pursuant to clause (b)
1812	1812	22 of the preceding sentence and shall reduce the amount
1813	1813	23 otherwise payable for such fiscal year pursuant to clause (b)
1814	1814	24 of the preceding sentence. The moneys received by the
1815	1815	25 Department pursuant to this Act and required to be deposited
1816	1816	26 into the Build Illinois Fund are subject to the pledge, claim
1817	1817
1818	1818
1819	1819
1820	1820
1821	1821
1822	1822	SB2734 - 48 - LRB103 36066 HLH 66153 b
1823	1823
1824	1824
1825	1825	SB2734- 49 -LRB103 36066 HLH 66153 b SB2734 - 49 - LRB103 36066 HLH 66153 b
1826	1826	SB2734 - 49 - LRB103 36066 HLH 66153 b
1827	1827	1 and charge set forth in Section 12 of the Build Illinois Bond
1828	1828	2 Act.
1829	1829	3 Subject to payment of amounts into the Build Illinois Fund
1830	1830	4 as provided in the preceding paragraph or in any amendment
1831	1831	5 thereto hereafter enacted, the following specified monthly
1832	1832	6 installment of the amount requested in the certificate of the
1833	1833	7 Chairman of the Metropolitan Pier and Exposition Authority
1834	1834	8 provided under Section 8.25f of the State Finance Act, but not
1835	1835	9 in excess of the sums designated as "Total Deposit", shall be
1836	1836	10 deposited in the aggregate from collections under Section 9 of
1837	1837	11 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
1838	1838	12 9 of the Service Occupation Tax Act, and Section 3 of the
1839	1839	13 Retailers' Occupation Tax Act into the McCormick Place
1840	1840	14 Expansion Project Fund in the specified fiscal years.
1841	1841	15Fiscal YearTotal Deposit161993 $0171994 53,000,000181995 58,000,000191996 61,000,000201997 64,000,000211998 68,000,000221999 71,000,000232000 75,000,000242001 80,000,000252002 93,000,000 15 Fiscal Year Total Deposit 16 1993 $0 17 1994 53,000,000 18 1995 58,000,000 19 1996 61,000,000 20 1997 64,000,000 21 1998 68,000,000 22 1999 71,000,000 23 2000 75,000,000 24 2001 80,000,000 25 2002 93,000,000
1842	1842	15 Fiscal Year Total Deposit
1843	1843	16 1993 $0
1844	1844	17 1994 53,000,000
1845	1845	18 1995 58,000,000
1846	1846	19 1996 61,000,000
1847	1847	20 1997 64,000,000
1848	1848	21 1998 68,000,000
1849	1849	22 1999 71,000,000
1850	1850	23 2000 75,000,000
1851	1851	24 2001 80,000,000
1852	1852	25 2002 93,000,000
1853	1853
1854	1854
1855	1855
1856	1856
1857	1857
1858	1858	SB2734 - 49 - LRB103 36066 HLH 66153 b
1859	1859
1860	1860
1861	1861	15 Fiscal Year Total Deposit
1862	1862	16 1993 $0
1863	1863	17 1994 53,000,000
1864	1864	18 1995 58,000,000
1865	1865	19 1996 61,000,000
1866	1866	20 1997 64,000,000
1867	1867	21 1998 68,000,000
1868	1868	22 1999 71,000,000
1869	1869	23 2000 75,000,000
1870	1870	24 2001 80,000,000
1871	1871	25 2002 93,000,000
1872	1872
1873	1873
1874	1874	SB2734- 50 -LRB103 36066 HLH 66153 b SB2734 - 50 - LRB103 36066 HLH 66153 b
1875	1875	SB2734 - 50 - LRB103 36066 HLH 66153 b
1876	1876	12003 99,000,00022004103,000,00032005108,000,00042006113,000,00052007119,000,00062008126,000,00072009132,000,00082010139,000,00092011146,000,000102012153,000,000112013161,000,000122014170,000,000132015179,000,000142016189,000,000152017199,000,000162018210,000,000172019221,000,000182020233,000,000192021300,000,000 202022300,000,000212023300,000,000222024 300,000,000232025 300,000,000242026 300,000,000252027 375,000,000262028 375,000,000 1 2003 99,000,000 2 2004 103,000,000 3 2005 108,000,000 4 2006 113,000,000 5 2007 119,000,000 6 2008 126,000,000 7 2009 132,000,000 8 2010 139,000,000 9 2011 146,000,000 10 2012 153,000,000 11 2013 161,000,000 12 2014 170,000,000 13 2015 179,000,000 14 2016 189,000,000 15 2017 199,000,000 16 2018 210,000,000 17 2019 221,000,000 18 2020 233,000,000 19 2021 300,000,000 20 2022 300,000,000 21 2023 300,000,000 22 2024 300,000,000 23 2025 300,000,000 24 2026 300,000,000 25 2027 375,000,000 26 2028 375,000,000
1877	1877	1 2003 99,000,000
1878	1878	2 2004 103,000,000
1879	1879	3 2005 108,000,000
1880	1880	4 2006 113,000,000
1881	1881	5 2007 119,000,000
1882	1882	6 2008 126,000,000
1883	1883	7 2009 132,000,000
1884	1884	8 2010 139,000,000
1885	1885	9 2011 146,000,000
1886	1886	10 2012 153,000,000
1887	1887	11 2013 161,000,000
1888	1888	12 2014 170,000,000
1889	1889	13 2015 179,000,000
1890	1890	14 2016 189,000,000
1891	1891	15 2017 199,000,000
1892	1892	16 2018 210,000,000
1893	1893	17 2019 221,000,000
1894	1894	18 2020 233,000,000
1895	1895	19 2021 300,000,000
1896	1896	20 2022 300,000,000
1897	1897	21 2023 300,000,000
1898	1898	22 2024 300,000,000
1899	1899	23 2025 300,000,000
1900	1900	24 2026 300,000,000
1901	1901	25 2027 375,000,000
1902	1902	26 2028 375,000,000
1903	1903
1904	1904
1905	1905
1906	1906
1907	1907
1908	1908	SB2734 - 50 - LRB103 36066 HLH 66153 b
1909	1909
1910	1910	1 2003 99,000,000
1911	1911	2 2004 103,000,000
1912	1912	3 2005 108,000,000
1913	1913	4 2006 113,000,000
1914	1914	5 2007 119,000,000
1915	1915	6 2008 126,000,000
1916	1916	7 2009 132,000,000
1917	1917	8 2010 139,000,000
1918	1918	9 2011 146,000,000
1919	1919	10 2012 153,000,000
1920	1920	11 2013 161,000,000
1921	1921	12 2014 170,000,000
1922	1922	13 2015 179,000,000
1923	1923	14 2016 189,000,000
1924	1924	15 2017 199,000,000
1925	1925	16 2018 210,000,000
1926	1926	17 2019 221,000,000
1927	1927	18 2020 233,000,000
1928	1928	19 2021 300,000,000
1929	1929	20 2022 300,000,000
1930	1930	21 2023 300,000,000
1931	1931	22 2024 300,000,000
1932	1932	23 2025 300,000,000
1933	1933	24 2026 300,000,000
1934	1934	25 2027 375,000,000
1935	1935	26 2028 375,000,000
1936	1936
1937	1937
1938	1938	SB2734- 51 -LRB103 36066 HLH 66153 b SB2734 - 51 - LRB103 36066 HLH 66153 b
1939	1939	SB2734 - 51 - LRB103 36066 HLH 66153 b
1940	1940	12029 375,000,00022030 375,000,00032031 375,000,00042032 375,000,00052033 375,000,00062034375,000,00072035375,000,00082036450,000,0009and 10each fiscal year 11thereafter that bonds 12are outstanding under 13Section 13.2 of the 14Metropolitan Pier and 15Exposition Authority Act, 16but not after fiscal year 2060. 1 2029 375,000,000 2 2030 375,000,000 3 2031 375,000,000 4 2032 375,000,000 5 2033 375,000,000 6 2034 375,000,000 7 2035 375,000,000 8 2036 450,000,000 9 and 10 each fiscal year 11 thereafter that bonds 12 are outstanding under 13 Section 13.2 of the 14 Metropolitan Pier and 15 Exposition Authority Act, 16 but not after fiscal year 2060.
1941	1941	1 2029 375,000,000
1942	1942	2 2030 375,000,000
1943	1943	3 2031 375,000,000
1944	1944	4 2032 375,000,000
1945	1945	5 2033 375,000,000
1946	1946	6 2034 375,000,000
1947	1947	7 2035 375,000,000
1948	1948	8 2036 450,000,000
1949	1949	9 and
1950	1950	10 each fiscal year
1951	1951	11 thereafter that bonds
1952	1952	12 are outstanding under
1953	1953	13 Section 13.2 of the
1954	1954	14 Metropolitan Pier and
1955	1955	15 Exposition Authority Act,
1956	1956	16 but not after fiscal year 2060.
1957	1957	17 Beginning July 20, 1993 and in each month of each fiscal
1958	1958	18 year thereafter, one-eighth of the amount requested in the
1959	1959	19 certificate of the Chairman of the Metropolitan Pier and
1960	1960	20 Exposition Authority for that fiscal year, less the amount
1961	1961	21 deposited into the McCormick Place Expansion Project Fund by
1962	1962	22 the State Treasurer in the respective month under subsection
1963	1963	23 (g) of Section 13 of the Metropolitan Pier and Exposition
1964	1964	24 Authority Act, plus cumulative deficiencies in the deposits
1965	1965	25 required under this Section for previous months and years,
1966	1966	26 shall be deposited into the McCormick Place Expansion Project
1967	1967
1968	1968
1969	1969
1970	1970
1971	1971
1972	1972	SB2734 - 51 - LRB103 36066 HLH 66153 b
1973	1973
1974	1974	1 2029 375,000,000
1975	1975	2 2030 375,000,000
1976	1976	3 2031 375,000,000
1977	1977	4 2032 375,000,000
1978	1978	5 2033 375,000,000
1979	1979	6 2034 375,000,000
1980	1980	7 2035 375,000,000
1981	1981	8 2036 450,000,000
1982	1982	9 and
1983	1983	10 each fiscal year
1984	1984	11 thereafter that bonds
1985	1985	12 are outstanding under
1986	1986	13 Section 13.2 of the
1987	1987	14 Metropolitan Pier and
1988	1988	15 Exposition Authority Act,
1989	1989	16 but not after fiscal year 2060.
1990	1990
1991	1991
1992	1992	SB2734- 52 -LRB103 36066 HLH 66153 b SB2734 - 52 - LRB103 36066 HLH 66153 b
1993	1993	SB2734 - 52 - LRB103 36066 HLH 66153 b
1994	1994	1 Fund, until the full amount requested for the fiscal year, but
1995	1995	2 not in excess of the amount specified above as "Total
1996	1996	3 Deposit", has been deposited.
1997	1997	4 Subject to payment of amounts into the Capital Projects
1998	1998	5 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
1999	1999	6 and the McCormick Place Expansion Project Fund pursuant to the
2000	2000	7 preceding paragraphs or in any amendments thereto hereafter
2001	2001	8 enacted, for aviation fuel sold on or after December 1, 2019,
2002	2002	9 the Department shall each month deposit into the Aviation Fuel
2003	2003	10 Sales Tax Refund Fund an amount estimated by the Department to
2004	2004	11 be required for refunds of the 80% portion of the tax on
2005	2005	12 aviation fuel under this Act. The Department shall only
2006	2006	13 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
2007	2007	14 under this paragraph for so long as the revenue use
2008	2008	15 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
2009	2009	16 binding on the State.
2010	2010	17 Subject to payment of amounts into the Build Illinois Fund
2011	2011	18 and the McCormick Place Expansion Project Fund pursuant to the
2012	2012	19 preceding paragraphs or in any amendments thereto hereafter
2013	2013	20 enacted, beginning July 1, 1993 and ending on September 30,
2014	2014	21 2013, the Department shall each month pay into the Illinois
2015	2015	22 Tax Increment Fund 0.27% of 80% of the net revenue realized for
2016	2016	23 the preceding month from the 6.25% general rate on the selling
2017	2017	24 price of tangible personal property.
2018	2018	25 Subject to payment of amounts into the Build Illinois
2019	2019	26 Fund, the McCormick Place Expansion Project Fund, the Illinois
2020	2020
2021	2021
2022	2022
2023	2023
2024	2024
2025	2025	SB2734 - 52 - LRB103 36066 HLH 66153 b
2026	2026
2027	2027
2028	2028	SB2734- 53 -LRB103 36066 HLH 66153 b SB2734 - 53 - LRB103 36066 HLH 66153 b
2029	2029	SB2734 - 53 - LRB103 36066 HLH 66153 b
2030	2030	1 Tax Increment Fund, pursuant to the preceding paragraphs or in
2031	2031	2 any amendments to this Section hereafter enacted, beginning on
2032	2032	3 the first day of the first calendar month to occur on or after
2033	2033	4 August 26, 2014 (the effective date of Public Act 98-1098),
2034	2034	5 each month, from the collections made under Section 9 of the
2035	2035	6 Use Tax Act, Section 9 of the Service Use Tax Act, Section 9 of
2036	2036	7 the Service Occupation Tax Act, and Section 3 of the
2037	2037	8 Retailers' Occupation Tax Act, the Department shall pay into
2038	2038	9 the Tax Compliance and Administration Fund, to be used,
2039	2039	10 subject to appropriation, to fund additional auditors and
2040	2040	11 compliance personnel at the Department of Revenue, an amount
2041	2041	12 equal to 1/12 of 5% of 80% of the cash receipts collected
2042	2042	13 during the preceding fiscal year by the Audit Bureau of the
2043	2043	14 Department under the Use Tax Act, the Service Use Tax Act, the
2044	2044	15 Service Occupation Tax Act, the Retailers' Occupation Tax Act,
2045	2045	16 and associated local occupation and use taxes administered by
2046	2046	17 the Department.
2047	2047	18 Subject to payments of amounts into the Build Illinois
2048	2048	19 Fund, the McCormick Place Expansion Project Fund, the Illinois
2049	2049	20 Tax Increment Fund, and the Tax Compliance and Administration
2050	2050	21 Fund as provided in this Section, beginning on July 1, 2018 the
2051	2051	22 Department shall pay each month into the Downstate Public
2052	2052	23 Transportation Fund the moneys required to be so paid under
2053	2053	24 Section 2-3 of the Downstate Public Transportation Act.
2054	2054	25 Subject to successful execution and delivery of a
2055	2055	26 public-private agreement between the public agency and private
2056	2056
2057	2057
2058	2058
2059	2059
2060	2060
2061	2061	SB2734 - 53 - LRB103 36066 HLH 66153 b
2062	2062
2063	2063
2064	2064	SB2734- 54 -LRB103 36066 HLH 66153 b SB2734 - 54 - LRB103 36066 HLH 66153 b
2065	2065	SB2734 - 54 - LRB103 36066 HLH 66153 b
2066	2066	1 entity and completion of the civic build, beginning on July 1,
2067	2067	2 2023, of the remainder of the moneys received by the
2068	2068	3 Department under the Use Tax Act, the Service Use Tax Act, the
2069	2069	4 Service Occupation Tax Act, and this Act, the Department shall
2070	2070	5 deposit the following specified deposits in the aggregate from
2071	2071	6 collections under the Use Tax Act, the Service Use Tax Act, the
2072	2072	7 Service Occupation Tax Act, and the Retailers' Occupation Tax
2073	2073	8 Act, as required under Section 8.25g of the State Finance Act
2074	2074	9 for distribution consistent with the Public-Private
2075	2075	10 Partnership for Civic and Transit Infrastructure Project Act.
2076	2076	11 The moneys received by the Department pursuant to this Act and
2077	2077	12 required to be deposited into the Civic and Transit
2078	2078	13 Infrastructure Fund are subject to the pledge, claim, and
2079	2079	14 charge set forth in Section 25-55 of the Public-Private
2080	2080	15 Partnership for Civic and Transit Infrastructure Project Act.
2081	2081	16 As used in this paragraph, "civic build", "private entity",
2082	2082	17 "public-private agreement", and "public agency" have the
2083	2083	18 meanings provided in Section 25-10 of the Public-Private
2084	2084	19 Partnership for Civic and Transit Infrastructure Project Act.
2085	2085	20 Fiscal Year............................Total Deposit
2086	2086	21 2024....................................$200,000,000
2087	2087	22 2025....................................$206,000,000
2088	2088	23 2026....................................$212,200,000
2089	2089	24 2027....................................$218,500,000
2090	2090	25 2028....................................$225,100,000
2091	2091	26 2029....................................$288,700,000
2092	2092
2093	2093
2094	2094
2095	2095
2096	2096
2097	2097	SB2734 - 54 - LRB103 36066 HLH 66153 b
2098	2098
2099	2099
2100	2100	SB2734- 55 -LRB103 36066 HLH 66153 b SB2734 - 55 - LRB103 36066 HLH 66153 b
2101	2101	SB2734 - 55 - LRB103 36066 HLH 66153 b
2102	2102	1 2030....................................$298,900,000
2103	2103	2 2031....................................$309,300,000
2104	2104	3 2032....................................$320,100,000
2105	2105	4 2033....................................$331,200,000
2106	2106	5 2034....................................$341,200,000
2107	2107	6 2035....................................$351,400,000
2108	2108	7 2036....................................$361,900,000
2109	2109	8 2037....................................$372,800,000
2110	2110	9 2038....................................$384,000,000
2111	2111	10 2039....................................$395,500,000
2112	2112	11 2040....................................$407,400,000
2113	2113	12 2041....................................$419,600,000
2114	2114	13 2042....................................$432,200,000
2115	2115	14 2043....................................$445,100,000
2116	2116	15 Beginning July 1, 2021 and until July 1, 2022, subject to
2117	2117	16 the payment of amounts into the State and Local Sales Tax
2118	2118	17 Reform Fund, the Build Illinois Fund, the McCormick Place
2119	2119	18 Expansion Project Fund, the Energy Infrastructure Fund, and
2120	2120	19 the Tax Compliance and Administration Fund as provided in this
2121	2121	20 Section, the Department shall pay each month into the Road
2122	2122	21 Fund the amount estimated to represent 16% of the net revenue
2123	2123	22 realized from the taxes imposed on motor fuel and gasohol.
2124	2124	23 Beginning July 1, 2022 and until July 1, 2023, subject to the
2125	2125	24 payment of amounts into the State and Local Sales Tax Reform
2126	2126	25 Fund, the Build Illinois Fund, the McCormick Place Expansion
2127	2127	26 Project Fund, the Illinois Tax Increment Fund, and the Tax
2128	2128
2129	2129
2130	2130
2131	2131
2132	2132
2133	2133	SB2734 - 55 - LRB103 36066 HLH 66153 b
2134	2134
2135	2135
2136	2136	SB2734- 56 -LRB103 36066 HLH 66153 b SB2734 - 56 - LRB103 36066 HLH 66153 b
2137	2137	SB2734 - 56 - LRB103 36066 HLH 66153 b
2138	2138	1 Compliance and Administration Fund as provided in this
2139	2139	2 Section, the Department shall pay each month into the Road
2140	2140	3 Fund the amount estimated to represent 32% of the net revenue
2141	2141	4 realized from the taxes imposed on motor fuel and gasohol.
2142	2142	5 Beginning July 1, 2023 and until July 1, 2024, subject to the
2143	2143	6 payment of amounts into the State and Local Sales Tax Reform
2144	2144	7 Fund, the Build Illinois Fund, the McCormick Place Expansion
2145	2145	8 Project Fund, the Illinois Tax Increment Fund, and the Tax
2146	2146	9 Compliance and Administration Fund as provided in this
2147	2147	10 Section, the Department shall pay each month into the Road
2148	2148	11 Fund the amount estimated to represent 48% of the net revenue
2149	2149	12 realized from the taxes imposed on motor fuel and gasohol.
2150	2150	13 Beginning July 1, 2024 and until July 1, 2025, subject to the
2151	2151	14 payment of amounts into the State and Local Sales Tax Reform
2152	2152	15 Fund, the Build Illinois Fund, the McCormick Place Expansion
2153	2153	16 Project Fund, the Illinois Tax Increment Fund, and the Tax
2154	2154	17 Compliance and Administration Fund as provided in this
2155	2155	18 Section, the Department shall pay each month into the Road
2156	2156	19 Fund the amount estimated to represent 64% of the net revenue
2157	2157	20 realized from the taxes imposed on motor fuel and gasohol.
2158	2158	21 Beginning on July 1, 2025, subject to the payment of amounts
2159	2159	22 into the State and Local Sales Tax Reform Fund, the Build
2160	2160	23 Illinois Fund, the McCormick Place Expansion Project Fund, the
2161	2161	24 Illinois Tax Increment Fund, and the Tax Compliance and
2162	2162	25 Administration Fund as provided in this Section, the
2163	2163	26 Department shall pay each month into the Road Fund the amount
2164	2164
2165	2165
2166	2166
2167	2167
2168	2168
2169	2169	SB2734 - 56 - LRB103 36066 HLH 66153 b
2170	2170
2171	2171
2172	2172	SB2734- 57 -LRB103 36066 HLH 66153 b SB2734 - 57 - LRB103 36066 HLH 66153 b
2173	2173	SB2734 - 57 - LRB103 36066 HLH 66153 b
2174	2174	1 estimated to represent 80% of the net revenue realized from
2175	2175	2 the taxes imposed on motor fuel and gasohol. As used in this
2176	2176	3 paragraph "motor fuel" has the meaning given to that term in
2177	2177	4 Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
2178	2178	5 meaning given to that term in Section 3-40 of the Use Tax Act.
2179	2179	6 Of the remainder of the moneys received by the Department
2180	2180	7 pursuant to this Act, 75% thereof shall be paid into the
2181	2181	8 General Revenue Fund of the State Treasury and 25% shall be
2182	2182	9 reserved in a special account and used only for the transfer to
2183	2183	10 the Common School Fund as part of the monthly transfer from the
2184	2184	11 General Revenue Fund in accordance with Section 8a of the
2185	2185	12 State Finance Act.
2186	2186	13 As soon as possible after the first day of each month, upon
2187	2187	14 certification of the Department of Revenue, the Comptroller
2188	2188	15 shall order transferred and the Treasurer shall transfer from
2189	2189	16 the General Revenue Fund to the Motor Fuel Tax Fund an amount
2190	2190	17 equal to 1.7% of 80% of the net revenue realized under this Act
2191	2191	18 for the second preceding month. Beginning April 1, 2000, this
2192	2192	19 transfer is no longer required and shall not be made.
2193	2193	20 Net revenue realized for a month shall be the revenue
2194	2194	21 collected by the State pursuant to this Act, less the amount
2195	2195	22 paid out during that month as refunds to taxpayers for
2196	2196	23 overpayment of liability.
2197	2197	24 (Source: P.A. 102-700, eff. 4-19-22; 103-363, eff. 7-28-23.)
2198	2198	25 Section 15. The Service Occupation Tax Act is amended by
2199	2199
2200	2200
2201	2201
2202	2202
2203	2203
2204	2204	SB2734 - 57 - LRB103 36066 HLH 66153 b
2205	2205
2206	2206
2207	2207	SB2734- 58 -LRB103 36066 HLH 66153 b SB2734 - 58 - LRB103 36066 HLH 66153 b
2208	2208	SB2734 - 58 - LRB103 36066 HLH 66153 b
2209	2209	1 changing Section 9 as follows:
2210	2210	2 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
2211	2211	3 Sec. 9. Each serviceman required or authorized to collect
2212	2212	4 the tax herein imposed shall pay to the Department the amount
2213	2213	5 of such tax at the time when he is required to file his return
2214	2214	6 for the period during which such tax was collectible, less a
2215	2215	7 discount of 2.1% prior to January 1, 1990, and 1.75% on and
2216	2216	8 after January 1, 1990, or $5 per calendar year, whichever is
2217	2217	9 greater, which is allowed to reimburse the serviceman for
2218	2218	10 expenses incurred in collecting the tax, keeping records,
2219	2219	11 preparing and filing returns, remitting the tax, and supplying
2220	2220	12 data to the Department on request. When determining the
2221	2221	13 discount allowed under this Section, servicemen shall include
2222	2222	14 the amount of tax that would have been due at the 1% rate but
2223	2223	15 for the 0% rate imposed under Public Act 102-700 this
2224	2224	16 amendatory Act of the 102nd General Assembly. The discount
2225	2225	17 under this Section is not allowed for the 1.25% portion of
2226	2226	18 taxes paid on aviation fuel that is subject to the revenue use
2227	2227	19 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
2228	2228	20 discount allowed under this Section is allowed only for
2229	2229	21 returns that are filed in the manner required by this Act. The
2230	2230	22 Department may disallow the discount for servicemen whose
2231	2231	23 certificate of registration is revoked at the time the return
2232	2232	24 is filed, but only if the Department's decision to revoke the
2233	2233	25 certificate of registration has become final.
2234	2234
2235	2235
2236	2236
2237	2237
2238	2238
2239	2239	SB2734 - 58 - LRB103 36066 HLH 66153 b
2240	2240
2241	2241
2242	2242	SB2734- 59 -LRB103 36066 HLH 66153 b SB2734 - 59 - LRB103 36066 HLH 66153 b
2243	2243	SB2734 - 59 - LRB103 36066 HLH 66153 b
2244	2244	1 Where such tangible personal property is sold under a
2245	2245	2 conditional sales contract, or under any other form of sale
2246	2246	3 wherein the payment of the principal sum, or a part thereof, is
2247	2247	4 extended beyond the close of the period for which the return is
2248	2248	5 filed, the serviceman, in collecting the tax may collect, for
2249	2249	6 each tax return period, only the tax applicable to the part of
2250	2250	7 the selling price actually received during such tax return
2251	2251	8 period.
2252	2252	9 Except as provided hereinafter in this Section, on or
2253	2253	10 before the twentieth day of each calendar month, such
2254	2254	11 serviceman shall file a return for the preceding calendar
2255	2255	12 month in accordance with reasonable rules and regulations to
2256	2256	13 be promulgated by the Department of Revenue. Such return shall
2257	2257	14 be filed on a form prescribed by the Department and shall
2258	2258	15 contain such information as the Department may reasonably
2259	2259	16 require. The return shall include the gross receipts which
2260	2260	17 were received during the preceding calendar month or quarter
2261	2261	18 on the following items upon which tax would have been due but
2262	2262	19 for the 0% rate imposed under Public Act 102-700 this
2263	2263	20 amendatory Act of the 102nd General Assembly: (i) food for
2264	2264	21 human consumption that is to be consumed off the premises
2265	2265	22 where it is sold (other than alcoholic beverages, food
2266	2266	23 consisting of or infused with adult use cannabis, soft drinks,
2267	2267	24 and food that has been prepared for immediate consumption);
2268	2268	25 and (ii) food prepared for immediate consumption and
2269	2269	26 transferred incident to a sale of service subject to this Act
2270	2270
2271	2271
2272	2272
2273	2273
2274	2274
2275	2275	SB2734 - 59 - LRB103 36066 HLH 66153 b
2276	2276
2277	2277
2278	2278	SB2734- 60 -LRB103 36066 HLH 66153 b SB2734 - 60 - LRB103 36066 HLH 66153 b
2279	2279	SB2734 - 60 - LRB103 36066 HLH 66153 b
2280	2280	1 or the Service Use Tax Act by an entity licensed under the
2281	2281	2 Hospital Licensing Act, the Nursing Home Care Act, the
2282	2282	3 Assisted Living and Shared Housing Act, the ID/DD Community
2283	2283	4 Care Act, the MC/DD Act, the Specialized Mental Health
2284	2284	5 Rehabilitation Act of 2013, or the Child Care Act of 1969, or
2285	2285	6 an entity that holds a permit issued pursuant to the Life Care
2286	2286	7 Facilities Act. The return shall also include the amount of
2287	2287	8 tax that would have been due on the items listed in the
2288	2288	9 previous sentence but for the 0% rate imposed under Public Act
2289	2289	10 102-700 this amendatory Act of the 102nd General Assembly.
2290	2290	11 On and after January 1, 2018, with respect to servicemen
2291	2291	12 whose annual gross receipts average $20,000 or more, all
2292	2292	13 returns required to be filed pursuant to this Act shall be
2293	2293	14 filed electronically. Servicemen who demonstrate that they do
2294	2294	15 not have access to the Internet or demonstrate hardship in
2295	2295	16 filing electronically may petition the Department to waive the
2296	2296	17 electronic filing requirement.
2297	2297	18 The Department may require returns to be filed on a
2298	2298	19 quarterly basis. If so required, a return for each calendar
2299	2299	20 quarter shall be filed on or before the twentieth day of the
2300	2300	21 calendar month following the end of such calendar quarter. The
2301	2301	22 taxpayer shall also file a return with the Department for each
2302	2302	23 of the first two months of each calendar quarter, on or before
2303	2303	24 the twentieth day of the following calendar month, stating:
2304	2304	25 1. The name of the seller;
2305	2305	26 2. The address of the principal place of business from
2306	2306
2307	2307
2308	2308
2309	2309
2310	2310
2311	2311	SB2734 - 60 - LRB103 36066 HLH 66153 b
2312	2312
2313	2313
2314	2314	SB2734- 61 -LRB103 36066 HLH 66153 b SB2734 - 61 - LRB103 36066 HLH 66153 b
2315	2315	SB2734 - 61 - LRB103 36066 HLH 66153 b
2316	2316	1 which he engages in business as a serviceman in this
2317	2317	2 State;
2318	2318	3 3. The total amount of taxable receipts received by
2319	2319	4 him during the preceding calendar month, including
2320	2320	5 receipts from charge and time sales, but less all
2321	2321	6 deductions allowed by law;
2322	2322	7 4. The amount of credit provided in Section 2d of this
2323	2323	8 Act;
2324	2324	9 5. The amount of tax due;
2325	2325	10 5-5. The signature of the taxpayer; and
2326	2326	11 6. Such other reasonable information as the Department
2327	2327	12 may require.
2328	2328	13 Each serviceman required or authorized to collect the tax
2329	2329	14 herein imposed on aviation fuel acquired as an incident to the
2330	2330	15 purchase of a service in this State during the preceding
2331	2331	16 calendar month shall, instead of reporting and paying tax as
2332	2332	17 otherwise required by this Section, report and pay such tax on
2333	2333	18 a separate aviation fuel tax return. The requirements related
2334	2334	19 to the return shall be as otherwise provided in this Section.
2335	2335	20 Notwithstanding any other provisions of this Act to the
2336	2336	21 contrary, servicemen transferring aviation fuel incident to
2337	2337	22 sales of service shall file all aviation fuel tax returns and
2338	2338	23 shall make all aviation fuel tax payments by electronic means
2339	2339	24 in the manner and form required by the Department. For
2340	2340	25 purposes of this Section, "aviation fuel" means jet fuel and
2341	2341	26 aviation gasoline.
2342	2342
2343	2343
2344	2344
2345	2345
2346	2346
2347	2347	SB2734 - 61 - LRB103 36066 HLH 66153 b
2348	2348
2349	2349
2350	2350	SB2734- 62 -LRB103 36066 HLH 66153 b SB2734 - 62 - LRB103 36066 HLH 66153 b
2351	2351	SB2734 - 62 - LRB103 36066 HLH 66153 b
2352	2352	1 If a taxpayer fails to sign a return within 30 days after
2353	2353	2 the proper notice and demand for signature by the Department,
2354	2354	3 the return shall be considered valid and any amount shown to be
2355	2355	4 due on the return shall be deemed assessed.
2356	2356	5 Notwithstanding any other provision of this Act to the
2357	2357	6 contrary, servicemen subject to tax on cannabis shall file all
2358	2358	7 cannabis tax returns and shall make all cannabis tax payments
2359	2359	8 by electronic means in the manner and form required by the
2360	2360	9 Department.
2361	2361	10 Prior to October 1, 2003, and on and after September 1,
2362	2362	11 2004 a serviceman may accept a Manufacturer's Purchase Credit
2363	2363	12 certification from a purchaser in satisfaction of Service Use
2364	2364	13 Tax as provided in Section 3-70 of the Service Use Tax Act if
2365	2365	14 the purchaser provides the appropriate documentation as
2366	2366	15 required by Section 3-70 of the Service Use Tax Act. A
2367	2367	16 Manufacturer's Purchase Credit certification, accepted prior
2368	2368	17 to October 1, 2003 or on or after September 1, 2004 by a
2369	2369	18 serviceman as provided in Section 3-70 of the Service Use Tax
2370	2370	19 Act, may be used by that serviceman to satisfy Service
2371	2371	20 Occupation Tax liability in the amount claimed in the
2372	2372	21 certification, not to exceed 6.25% of the receipts subject to
2373	2373	22 tax from a qualifying purchase. A Manufacturer's Purchase
2374	2374	23 Credit reported on any original or amended return filed under
2375	2375	24 this Act after October 20, 2003 for reporting periods prior to
2376	2376	25 September 1, 2004 shall be disallowed. Manufacturer's Purchase
2377	2377	26 Credit reported on annual returns due on or after January 1,
2378	2378
2379	2379
2380	2380
2381	2381
2382	2382
2383	2383	SB2734 - 62 - LRB103 36066 HLH 66153 b
2384	2384
2385	2385
2386	2386	SB2734- 63 -LRB103 36066 HLH 66153 b SB2734 - 63 - LRB103 36066 HLH 66153 b
2387	2387	SB2734 - 63 - LRB103 36066 HLH 66153 b
2388	2388	1 2005 will be disallowed for periods prior to September 1,
2389	2389	2 2004. No Manufacturer's Purchase Credit may be used after
2390	2390	3 September 30, 2003 through August 31, 2004 to satisfy any tax
2391	2391	4 liability imposed under this Act, including any audit
2392	2392	5 liability.
2393	2393	6 Beginning on July 1, 2023 and through December 31, 2032, a
2394	2394	7 serviceman may accept a Sustainable Aviation Fuel Purchase
2395	2395	8 Credit certification from an air common carrier-purchaser in
2396	2396	9 satisfaction of Service Use Tax as provided in Section 3-72 of
2397	2397	10 the Service Use Tax Act if the purchaser provides the
2398	2398	11 appropriate documentation as required by Section 3-72 of the
2399	2399	12 Service Use Tax Act. A Sustainable Aviation Fuel Purchase
2400	2400	13 Credit certification accepted by a serviceman in accordance
2401	2401	14 with this paragraph may be used by that serviceman to satisfy
2402	2402	15 service occupation tax liability (but not in satisfaction of
2403	2403	16 penalty or interest) in the amount claimed in the
2404	2404	17 certification, not to exceed 6.25% of the receipts subject to
2405	2405	18 tax from a sale of aviation fuel. In addition, for a sale of
2406	2406	19 aviation fuel to qualify to earn the Sustainable Aviation Fuel
2407	2407	20 Purchase Credit, servicemen must retain in their books and
2408	2408	21 records a certification from the producer of the aviation fuel
2409	2409	22 that the aviation fuel sold by the serviceman and for which a
2410	2410	23 sustainable aviation fuel purchase credit was earned meets the
2411	2411	24 definition of sustainable aviation fuel under Section 3-72 of
2412	2412	25 the Service Use Tax Act. The documentation must include detail
2413	2413	26 sufficient for the Department to determine the number of
2414	2414
2415	2415
2416	2416
2417	2417
2418	2418
2419	2419	SB2734 - 63 - LRB103 36066 HLH 66153 b
2420	2420
2421	2421
2422	2422	SB2734- 64 -LRB103 36066 HLH 66153 b SB2734 - 64 - LRB103 36066 HLH 66153 b
2423	2423	SB2734 - 64 - LRB103 36066 HLH 66153 b
2424	2424	1 gallons of sustainable aviation fuel sold.
2425	2425	2 If the serviceman's average monthly tax liability to the
2426	2426	3 Department does not exceed $200, the Department may authorize
2427	2427	4 his returns to be filed on a quarter annual basis, with the
2428	2428	5 return for January, February, and March of a given year being
2429	2429	6 due by April 20 of such year; with the return for April, May,
2430	2430	7 and June of a given year being due by July 20 of such year;
2431	2431	8 with the return for July, August, and September of a given year
2432	2432	9 being due by October 20 of such year, and with the return for
2433	2433	10 October, November, and December of a given year being due by
2434	2434	11 January 20 of the following year.
2435	2435	12 If the serviceman's average monthly tax liability to the
2436	2436	13 Department does not exceed $50, the Department may authorize
2437	2437	14 his returns to be filed on an annual basis, with the return for
2438	2438	15 a given year being due by January 20 of the following year.
2439	2439	16 Such quarter annual and annual returns, as to form and
2440	2440	17 substance, shall be subject to the same requirements as
2441	2441	18 monthly returns.
2442	2442	19 Notwithstanding any other provision in this Act concerning
2443	2443	20 the time within which a serviceman may file his return, in the
2444	2444	21 case of any serviceman who ceases to engage in a kind of
2445	2445	22 business which makes him responsible for filing returns under
2446	2446	23 this Act, such serviceman shall file a final return under this
2447	2447	24 Act with the Department not more than one 1 month after
2448	2448	25 discontinuing such business.
2449	2449	26 Beginning October 1, 1993, a taxpayer who has an average
2450	2450
2451	2451
2452	2452
2453	2453
2454	2454
2455	2455	SB2734 - 64 - LRB103 36066 HLH 66153 b
2456	2456
2457	2457
2458	2458	SB2734- 65 -LRB103 36066 HLH 66153 b SB2734 - 65 - LRB103 36066 HLH 66153 b
2459	2459	SB2734 - 65 - LRB103 36066 HLH 66153 b
2460	2460	1 monthly tax liability of $150,000 or more shall make all
2461	2461	2 payments required by rules of the Department by electronic
2462	2462	3 funds transfer. Beginning October 1, 1994, a taxpayer who has
2463	2463	4 an average monthly tax liability of $100,000 or more shall
2464	2464	5 make all payments required by rules of the Department by
2465	2465	6 electronic funds transfer. Beginning October 1, 1995, a
2466	2466	7 taxpayer who has an average monthly tax liability of $50,000
2467	2467	8 or more shall make all payments required by rules of the
2468	2468	9 Department by electronic funds transfer. Beginning October 1,
2469	2469	10 2000, a taxpayer who has an annual tax liability of $200,000 or
2470	2470	11 more shall make all payments required by rules of the
2471	2471	12 Department by electronic funds transfer. The term "annual tax
2472	2472	13 liability" shall be the sum of the taxpayer's liabilities
2473	2473	14 under this Act, and under all other State and local occupation
2474	2474	15 and use tax laws administered by the Department, for the
2475	2475	16 immediately preceding calendar year. The term "average monthly
2476	2476	17 tax liability" means the sum of the taxpayer's liabilities
2477	2477	18 under this Act, and under all other State and local occupation
2478	2478	19 and use tax laws administered by the Department, for the
2479	2479	20 immediately preceding calendar year divided by 12. Beginning
2480	2480	21 on October 1, 2002, a taxpayer who has a tax liability in the
2481	2481	22 amount set forth in subsection (b) of Section 2505-210 of the
2482	2482	23 Department of Revenue Law shall make all payments required by
2483	2483	24 rules of the Department by electronic funds transfer.
2484	2484	25 Before August 1 of each year beginning in 1993, the
2485	2485	26 Department shall notify all taxpayers required to make
2486	2486
2487	2487
2488	2488
2489	2489
2490	2490
2491	2491	SB2734 - 65 - LRB103 36066 HLH 66153 b
2492	2492
2493	2493
2494	2494	SB2734- 66 -LRB103 36066 HLH 66153 b SB2734 - 66 - LRB103 36066 HLH 66153 b
2495	2495	SB2734 - 66 - LRB103 36066 HLH 66153 b
2496	2496	1 payments by electronic funds transfer. All taxpayers required
2497	2497	2 to make payments by electronic funds transfer shall make those
2498	2498	3 payments for a minimum of one year beginning on October 1.
2499	2499	4 Any taxpayer not required to make payments by electronic
2500	2500	5 funds transfer may make payments by electronic funds transfer
2501	2501	6 with the permission of the Department.
2502	2502	7 All taxpayers required to make payment by electronic funds
2503	2503	8 transfer and any taxpayers authorized to voluntarily make
2504	2504	9 payments by electronic funds transfer shall make those
2505	2505	10 payments in the manner authorized by the Department.
2506	2506	11 The Department shall adopt such rules as are necessary to
2507	2507	12 effectuate a program of electronic funds transfer and the
2508	2508	13 requirements of this Section.
2509	2509	14 Where a serviceman collects the tax with respect to the
2510	2510	15 selling price of tangible personal property which he sells and
2511	2511	16 the purchaser thereafter returns such tangible personal
2512	2512	17 property and the serviceman refunds the selling price thereof
2513	2513	18 to the purchaser, such serviceman shall also refund, to the
2514	2514	19 purchaser, the tax so collected from the purchaser. When
2515	2515	20 filing his return for the period in which he refunds such tax
2516	2516	21 to the purchaser, the serviceman may deduct the amount of the
2517	2517	22 tax so refunded by him to the purchaser from any other Service
2518	2518	23 Occupation Tax, Service Use Tax, Retailers' Occupation Tax, or
2519	2519	24 Use Tax which such serviceman may be required to pay or remit
2520	2520	25 to the Department, as shown by such return, provided that the
2521	2521	26 amount of the tax to be deducted shall previously have been
2522	2522
2523	2523
2524	2524
2525	2525
2526	2526
2527	2527	SB2734 - 66 - LRB103 36066 HLH 66153 b
2528	2528
2529	2529
2530	2530	SB2734- 67 -LRB103 36066 HLH 66153 b SB2734 - 67 - LRB103 36066 HLH 66153 b
2531	2531	SB2734 - 67 - LRB103 36066 HLH 66153 b
2532	2532	1 remitted to the Department by such serviceman. If the
2533	2533	2 serviceman shall not previously have remitted the amount of
2534	2534	3 such tax to the Department, he shall be entitled to no
2535	2535	4 deduction hereunder upon refunding such tax to the purchaser.
2536	2536	5 If experience indicates such action to be practicable, the
2537	2537	6 Department may prescribe and furnish a combination or joint
2538	2538	7 return which will enable servicemen, who are required to file
2539	2539	8 returns hereunder and also under the Retailers' Occupation Tax
2540	2540	9 Act, the Use Tax Act, or the Service Use Tax Act, to furnish
2541	2541	10 all the return information required by all said Acts on the one
2542	2542	11 form.
2543	2543	12 Where the serviceman has more than one business registered
2544	2544	13 with the Department under separate registrations hereunder,
2545	2545	14 such serviceman shall file separate returns for each
2546	2546	15 registered business.
2547	2547	16 Beginning January 1, 1990, each month the Department shall
2548	2548	17 pay into the Local Government Tax Fund the revenue realized
2549	2549	18 for the preceding month from the 1% tax imposed under this Act.
2550	2550	19 Beginning January 1, 1990, each month the Department shall
2551	2551	20 pay into the County and Mass Transit District Fund 4% of the
2552	2552	21 revenue realized for the preceding month from the 6.25%
2553	2553	22 general rate on sales of tangible personal property other than
2554	2554	23 aviation fuel sold on or after December 1, 2019. This
2555	2555	24 exception for aviation fuel only applies for so long as the
2556	2556	25 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2557	2557	26 47133 are binding on the State.
2558	2558
2559	2559
2560	2560
2561	2561
2562	2562
2563	2563	SB2734 - 67 - LRB103 36066 HLH 66153 b
2564	2564
2565	2565
2566	2566	SB2734- 68 -LRB103 36066 HLH 66153 b SB2734 - 68 - LRB103 36066 HLH 66153 b
2567	2567	SB2734 - 68 - LRB103 36066 HLH 66153 b
2568	2568	1 Beginning August 1, 2000, each month the Department shall
2569	2569	2 pay into the County and Mass Transit District Fund 20% of the
2570	2570	3 net revenue realized for the preceding month from the 1.25%
2571	2571	4 rate on the selling price of motor fuel and gasohol.
2572	2572	5 Beginning January 1, 1990, each month the Department shall
2573	2573	6 pay into the Local Government Tax Fund 16% of the revenue
2574	2574	7 realized for the preceding month from the 6.25% general rate
2575	2575	8 on transfers of tangible personal property other than aviation
2576	2576	9 fuel sold on or after December 1, 2019. This exception for
2577	2577	10 aviation fuel only applies for so long as the revenue use
2578	2578	11 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
2579	2579	12 binding on the State.
2580	2580	13 For aviation fuel sold on or after December 1, 2019 and
2581	2581	14 before July 1, 2024, each month the Department shall pay into
2582	2582	15 the State Aviation Program Fund 20% of the net revenue
2583	2583	16 realized for the preceding month from the 6.25% general rate
2584	2584	17 on the selling price of aviation fuel, less an amount
2585	2585	18 estimated by the Department to be required for refunds of the
2586	2586	19 20% portion of the tax on aviation fuel under this Act, which
2587	2587	20 amount shall be deposited into the Aviation Fuel Sales Tax
2588	2588	21 Refund Fund. For aviation fuel sold on or after July 1, 2024,
2589	2589	22 each month the Department shall pay into the State Aviation
2590	2590	23 Program Fund 25% of the net revenue realized for the preceding
2591	2591	24 month from the 6.25% general rate on the selling price of
2592	2592	25 aviation fuel, less an amount estimated by the Department to
2593	2593	26 be required for refunds of the 20% or 25% portion of the tax on
2594	2594
2595	2595
2596	2596
2597	2597
2598	2598
2599	2599	SB2734 - 68 - LRB103 36066 HLH 66153 b
2600	2600
2601	2601
2602	2602	SB2734- 69 -LRB103 36066 HLH 66153 b SB2734 - 69 - LRB103 36066 HLH 66153 b
2603	2603	SB2734 - 69 - LRB103 36066 HLH 66153 b
2604	2604	1 aviation fuel under this Act, as applicable, which amount
2605	2605	2 shall be deposited into the Aviation Fuel Sales Tax Refund
2606	2606	3 Fund. The Department shall only pay moneys into the State
2607	2607	4 Aviation Program Fund and the Aviation Fuel Sales Tax Refund
2608	2608	5 Fund under this Act for so long as the revenue use requirements
2609	2609	6 of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
2610	2610	7 State.
2611	2611	8 Beginning August 1, 2000, each month the Department shall
2612	2612	9 pay into the Local Government Tax Fund 80% of the net revenue
2613	2613	10 realized for the preceding month from the 1.25% rate on the
2614	2614	11 selling price of motor fuel and gasohol.
2615	2615	12 Beginning October 1, 2009, each month the Department shall
2616	2616	13 pay into the Capital Projects Fund an amount that is equal to
2617	2617	14 an amount estimated by the Department to represent 80% of the
2618	2618	15 net revenue realized for the preceding month from the sale of
2619	2619	16 candy, grooming and hygiene products, and soft drinks that had
2620	2620	17 been taxed at a rate of 1% prior to September 1, 2009 but that
2621	2621	18 are now taxed at 6.25%.
2622	2622	19 Beginning July 1, 2013, each month the Department shall
2623	2623	20 pay into the Underground Storage Tank Fund from the proceeds
2624	2624	21 collected under this Act, the Use Tax Act, the Service Use Tax
2625	2625	22 Act, and the Retailers' Occupation Tax Act an amount equal to
2626	2626	23 the average monthly deficit in the Underground Storage Tank
2627	2627	24 Fund during the prior year, as certified annually by the
2628	2628	25 Illinois Environmental Protection Agency, but the total
2629	2629	26 payment into the Underground Storage Tank Fund under this Act,
2630	2630
2631	2631
2632	2632
2633	2633
2634	2634
2635	2635	SB2734 - 69 - LRB103 36066 HLH 66153 b
2636	2636
2637	2637
2638	2638	SB2734- 70 -LRB103 36066 HLH 66153 b SB2734 - 70 - LRB103 36066 HLH 66153 b
2639	2639	SB2734 - 70 - LRB103 36066 HLH 66153 b
2640	2640	1 the Use Tax Act, the Service Use Tax Act, and the Retailers'
2641	2641	2 Occupation Tax Act shall not exceed $18,000,000 in any State
2642	2642	3 fiscal year. As used in this paragraph, the "average monthly
2643	2643	4 deficit" shall be equal to the difference between the average
2644	2644	5 monthly claims for payment by the fund and the average monthly
2645	2645	6 revenues deposited into the fund, excluding payments made
2646	2646	7 pursuant to this paragraph.
2647	2647	8 Beginning July 1, 2015, of the remainder of the moneys
2648	2648	9 received by the Department under the Use Tax Act, the Service
2649	2649	10 Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
2650	2650	11 each month the Department shall deposit $500,000 into the
2651	2651	12 State Crime Laboratory Fund.
2652	2652	13 Of the remainder of the moneys received by the Department
2653	2653	14 pursuant to this Act, (a) 1.75% thereof shall be paid into the
2654	2654	15 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
2655	2655	16 and after July 1, 1989, 3.8% thereof shall be paid into the
2656	2656	17 Build Illinois Fund; provided, however, that if in any fiscal
2657	2657	18 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
2658	2658	19 may be, of the moneys received by the Department and required
2659	2659	20 to be paid into the Build Illinois Fund pursuant to Section 3
2660	2660	21 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
2661	2661	22 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
2662	2662	23 Service Occupation Tax Act, such Acts being hereinafter called
2663	2663	24 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
2664	2664	25 may be, of moneys being hereinafter called the "Tax Act
2665	2665	26 Amount", and (2) the amount transferred to the Build Illinois
2666	2666
2667	2667
2668	2668
2669	2669
2670	2670
2671	2671	SB2734 - 70 - LRB103 36066 HLH 66153 b
2672	2672
2673	2673
2674	2674	SB2734- 71 -LRB103 36066 HLH 66153 b SB2734 - 71 - LRB103 36066 HLH 66153 b
2675	2675	SB2734 - 71 - LRB103 36066 HLH 66153 b
2676	2676	1 Fund from the State and Local Sales Tax Reform Fund shall be
2677	2677	2 less than the Annual Specified Amount (as defined in Section 3
2678	2678	3 of the Retailers' Occupation Tax Act), an amount equal to the
2679	2679	4 difference shall be immediately paid into the Build Illinois
2680	2680	5 Fund from other moneys received by the Department pursuant to
2681	2681	6 the Tax Acts; and further provided, that if on the last
2682	2682	7 business day of any month the sum of (1) the Tax Act Amount
2683	2683	8 required to be deposited into the Build Illinois Account in
2684	2684	9 the Build Illinois Fund during such month and (2) the amount
2685	2685	10 transferred during such month to the Build Illinois Fund from
2686	2686	11 the State and Local Sales Tax Reform Fund shall have been less
2687	2687	12 than 1/12 of the Annual Specified Amount, an amount equal to
2688	2688	13 the difference shall be immediately paid into the Build
2689	2689	14 Illinois Fund from other moneys received by the Department
2690	2690	15 pursuant to the Tax Acts; and, further provided, that in no
2691	2691	16 event shall the payments required under the preceding proviso
2692	2692	17 result in aggregate payments into the Build Illinois Fund
2693	2693	18 pursuant to this clause (b) for any fiscal year in excess of
2694	2694	19 the greater of (i) the Tax Act Amount or (ii) the Annual
2695	2695	20 Specified Amount for such fiscal year; and, further provided,
2696	2696	21 that the amounts payable into the Build Illinois Fund under
2697	2697	22 this clause (b) shall be payable only until such time as the
2698	2698	23 aggregate amount on deposit under each trust indenture
2699	2699	24 securing Bonds issued and outstanding pursuant to the Build
2700	2700	25 Illinois Bond Act is sufficient, taking into account any
2701	2701	26 future investment income, to fully provide, in accordance with
2702	2702
2703	2703
2704	2704
2705	2705
2706	2706
2707	2707	SB2734 - 71 - LRB103 36066 HLH 66153 b
2708	2708
2709	2709
2710	2710	SB2734- 72 -LRB103 36066 HLH 66153 b SB2734 - 72 - LRB103 36066 HLH 66153 b
2711	2711	SB2734 - 72 - LRB103 36066 HLH 66153 b
2712	2712	1 such indenture, for the defeasance of or the payment of the
2713	2713	2 principal of, premium, if any, and interest on the Bonds
2714	2714	3 secured by such indenture and on any Bonds expected to be
2715	2715	4 issued thereafter and all fees and costs payable with respect
2716	2716	5 thereto, all as certified by the Director of the Bureau of the
2717	2717	6 Budget (now Governor's Office of Management and Budget). If on
2718	2718	7 the last business day of any month in which Bonds are
2719	2719	8 outstanding pursuant to the Build Illinois Bond Act, the
2720	2720	9 aggregate of the moneys deposited in the Build Illinois Bond
2721	2721	10 Account in the Build Illinois Fund in such month shall be less
2722	2722	11 than the amount required to be transferred in such month from
2723	2723	12 the Build Illinois Bond Account to the Build Illinois Bond
2724	2724	13 Retirement and Interest Fund pursuant to Section 13 of the
2725	2725	14 Build Illinois Bond Act, an amount equal to such deficiency
2726	2726	15 shall be immediately paid from other moneys received by the
2727	2727	16 Department pursuant to the Tax Acts to the Build Illinois
2728	2728	17 Fund; provided, however, that any amounts paid to the Build
2729	2729	18 Illinois Fund in any fiscal year pursuant to this sentence
2730	2730	19 shall be deemed to constitute payments pursuant to clause (b)
2731	2731	20 of the preceding sentence and shall reduce the amount
2732	2732	21 otherwise payable for such fiscal year pursuant to clause (b)
2733	2733	22 of the preceding sentence. The moneys received by the
2734	2734	23 Department pursuant to this Act and required to be deposited
2735	2735	24 into the Build Illinois Fund are subject to the pledge, claim
2736	2736	25 and charge set forth in Section 12 of the Build Illinois Bond
2737	2737	26 Act.
2738	2738
2739	2739
2740	2740
2741	2741
2742	2742
2743	2743	SB2734 - 72 - LRB103 36066 HLH 66153 b
2744	2744
2745	2745
2746	2746	SB2734- 73 -LRB103 36066 HLH 66153 b SB2734 - 73 - LRB103 36066 HLH 66153 b
2747	2747	SB2734 - 73 - LRB103 36066 HLH 66153 b
2748	2748	1 Subject to payment of amounts into the Build Illinois Fund
2749	2749	2 as provided in the preceding paragraph or in any amendment
2750	2750	3 thereto hereafter enacted, the following specified monthly
2751	2751	4 installment of the amount requested in the certificate of the
2752	2752	5 Chairman of the Metropolitan Pier and Exposition Authority
2753	2753	6 provided under Section 8.25f of the State Finance Act, but not
2754	2754	7 in excess of the sums designated as "Total Deposit", shall be
2755	2755	8 deposited in the aggregate from collections under Section 9 of
2756	2756	9 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
2757	2757	10 9 of the Service Occupation Tax Act, and Section 3 of the
2758	2758	11 Retailers' Occupation Tax Act into the McCormick Place
2759	2759	12 Expansion Project Fund in the specified fiscal years.
2760	2760	13Fiscal YearTotal Deposit141993 $0151994 53,000,000161995 58,000,000171996 61,000,000181997 64,000,000191998 68,000,000201999 71,000,000212000 75,000,000222001 80,000,000232002 93,000,000242003 99,000,000252004103,000,000 13 Fiscal Year Total Deposit 14 1993 $0 15 1994 53,000,000 16 1995 58,000,000 17 1996 61,000,000 18 1997 64,000,000 19 1998 68,000,000 20 1999 71,000,000 21 2000 75,000,000 22 2001 80,000,000 23 2002 93,000,000 24 2003 99,000,000 25 2004 103,000,000
2761	2761	13 Fiscal Year Total Deposit
2762	2762	14 1993 $0
2763	2763	15 1994 53,000,000
2764	2764	16 1995 58,000,000
2765	2765	17 1996 61,000,000
2766	2766	18 1997 64,000,000
2767	2767	19 1998 68,000,000
2768	2768	20 1999 71,000,000
2769	2769	21 2000 75,000,000
2770	2770	22 2001 80,000,000
2771	2771	23 2002 93,000,000
2772	2772	24 2003 99,000,000
2773	2773	25 2004 103,000,000
2774	2774
2775	2775
2776	2776
2777	2777
2778	2778
2779	2779	SB2734 - 73 - LRB103 36066 HLH 66153 b
2780	2780
2781	2781
2782	2782	13 Fiscal Year Total Deposit
2783	2783	14 1993 $0
2784	2784	15 1994 53,000,000
2785	2785	16 1995 58,000,000
2786	2786	17 1996 61,000,000
2787	2787	18 1997 64,000,000
2788	2788	19 1998 68,000,000
2789	2789	20 1999 71,000,000
2790	2790	21 2000 75,000,000
2791	2791	22 2001 80,000,000
2792	2792	23 2002 93,000,000
2793	2793	24 2003 99,000,000
2794	2794	25 2004 103,000,000
2795	2795
2796	2796
2797	2797	SB2734- 74 -LRB103 36066 HLH 66153 b SB2734 - 74 - LRB103 36066 HLH 66153 b
2798	2798	SB2734 - 74 - LRB103 36066 HLH 66153 b
2799	2799	12005108,000,00022006113,000,00032007119,000,00042008126,000,00052009132,000,00062010139,000,00072011146,000,00082012153,000,00092013161,000,000102014170,000,000112015179,000,000122016189,000,000132017199,000,000142018210,000,000152019221,000,000162020233,000,000172021300,000,000 182022300,000,000192023300,000,000202024 300,000,000212025 300,000,000222026 300,000,000232027 375,000,000242028 375,000,000252029 375,000,000262030 375,000,000 1 2005 108,000,000 2 2006 113,000,000 3 2007 119,000,000 4 2008 126,000,000 5 2009 132,000,000 6 2010 139,000,000 7 2011 146,000,000 8 2012 153,000,000 9 2013 161,000,000 10 2014 170,000,000 11 2015 179,000,000 12 2016 189,000,000 13 2017 199,000,000 14 2018 210,000,000 15 2019 221,000,000 16 2020 233,000,000 17 2021 300,000,000 18 2022 300,000,000 19 2023 300,000,000 20 2024 300,000,000 21 2025 300,000,000 22 2026 300,000,000 23 2027 375,000,000 24 2028 375,000,000 25 2029 375,000,000 26 2030 375,000,000
2800	2800	1 2005 108,000,000
2801	2801	2 2006 113,000,000
2802	2802	3 2007 119,000,000
2803	2803	4 2008 126,000,000
2804	2804	5 2009 132,000,000
2805	2805	6 2010 139,000,000
2806	2806	7 2011 146,000,000
2807	2807	8 2012 153,000,000
2808	2808	9 2013 161,000,000
2809	2809	10 2014 170,000,000
2810	2810	11 2015 179,000,000
2811	2811	12 2016 189,000,000
2812	2812	13 2017 199,000,000
2813	2813	14 2018 210,000,000
2814	2814	15 2019 221,000,000
2815	2815	16 2020 233,000,000
2816	2816	17 2021 300,000,000
2817	2817	18 2022 300,000,000
2818	2818	19 2023 300,000,000
2819	2819	20 2024 300,000,000
2820	2820	21 2025 300,000,000
2821	2821	22 2026 300,000,000
2822	2822	23 2027 375,000,000
2823	2823	24 2028 375,000,000
2824	2824	25 2029 375,000,000
2825	2825	26 2030 375,000,000
2826	2826
2827	2827
2828	2828
2829	2829
2830	2830
2831	2831	SB2734 - 74 - LRB103 36066 HLH 66153 b
2832	2832
2833	2833	1 2005 108,000,000
2834	2834	2 2006 113,000,000
2835	2835	3 2007 119,000,000
2836	2836	4 2008 126,000,000
2837	2837	5 2009 132,000,000
2838	2838	6 2010 139,000,000
2839	2839	7 2011 146,000,000
2840	2840	8 2012 153,000,000
2841	2841	9 2013 161,000,000
2842	2842	10 2014 170,000,000
2843	2843	11 2015 179,000,000
2844	2844	12 2016 189,000,000
2845	2845	13 2017 199,000,000
2846	2846	14 2018 210,000,000
2847	2847	15 2019 221,000,000
2848	2848	16 2020 233,000,000
2849	2849	17 2021 300,000,000
2850	2850	18 2022 300,000,000
2851	2851	19 2023 300,000,000
2852	2852	20 2024 300,000,000
2853	2853	21 2025 300,000,000
2854	2854	22 2026 300,000,000
2855	2855	23 2027 375,000,000
2856	2856	24 2028 375,000,000
2857	2857	25 2029 375,000,000
2858	2858	26 2030 375,000,000
2859	2859
2860	2860
2861	2861	SB2734- 75 -LRB103 36066 HLH 66153 b SB2734 - 75 - LRB103 36066 HLH 66153 b
2862	2862	SB2734 - 75 - LRB103 36066 HLH 66153 b
2863	2863	12031 375,000,00022032 375,000,00032033 375,000,00042034375,000,00052035375,000,00062036450,000,0007and 8each fiscal year 9thereafter that bonds 10are outstanding under 11Section 13.2 of the 12Metropolitan Pier and 13Exposition Authority Act, 14but not after fiscal year 2060. 1 2031 375,000,000 2 2032 375,000,000 3 2033 375,000,000 4 2034 375,000,000 5 2035 375,000,000 6 2036 450,000,000 7 and 8 each fiscal year 9 thereafter that bonds 10 are outstanding under 11 Section 13.2 of the 12 Metropolitan Pier and 13 Exposition Authority Act, 14 but not after fiscal year 2060.
2864	2864	1 2031 375,000,000
2865	2865	2 2032 375,000,000
2866	2866	3 2033 375,000,000
2867	2867	4 2034 375,000,000
2868	2868	5 2035 375,000,000
2869	2869	6 2036 450,000,000
2870	2870	7 and
2871	2871	8 each fiscal year
2872	2872	9 thereafter that bonds
2873	2873	10 are outstanding under
2874	2874	11 Section 13.2 of the
2875	2875	12 Metropolitan Pier and
2876	2876	13 Exposition Authority Act,
2877	2877	14 but not after fiscal year 2060.
2878	2878	15 Beginning July 20, 1993 and in each month of each fiscal
2879	2879	16 year thereafter, one-eighth of the amount requested in the
2880	2880	17 certificate of the Chairman of the Metropolitan Pier and
2881	2881	18 Exposition Authority for that fiscal year, less the amount
2882	2882	19 deposited into the McCormick Place Expansion Project Fund by
2883	2883	20 the State Treasurer in the respective month under subsection
2884	2884	21 (g) of Section 13 of the Metropolitan Pier and Exposition
2885	2885	22 Authority Act, plus cumulative deficiencies in the deposits
2886	2886	23 required under this Section for previous months and years,
2887	2887	24 shall be deposited into the McCormick Place Expansion Project
2888	2888	25 Fund, until the full amount requested for the fiscal year, but
2889	2889	26 not in excess of the amount specified above as "Total
2890	2890
2891	2891
2892	2892
2893	2893
2894	2894
2895	2895	SB2734 - 75 - LRB103 36066 HLH 66153 b
2896	2896
2897	2897	1 2031 375,000,000
2898	2898	2 2032 375,000,000
2899	2899	3 2033 375,000,000
2900	2900	4 2034 375,000,000
2901	2901	5 2035 375,000,000
2902	2902	6 2036 450,000,000
2903	2903	7 and
2904	2904	8 each fiscal year
2905	2905	9 thereafter that bonds
2906	2906	10 are outstanding under
2907	2907	11 Section 13.2 of the
2908	2908	12 Metropolitan Pier and
2909	2909	13 Exposition Authority Act,
2910	2910	14 but not after fiscal year 2060.
2911	2911
2912	2912
2913	2913	SB2734- 76 -LRB103 36066 HLH 66153 b SB2734 - 76 - LRB103 36066 HLH 66153 b
2914	2914	SB2734 - 76 - LRB103 36066 HLH 66153 b
2915	2915	1 Deposit", has been deposited.
2916	2916	2 Subject to payment of amounts into the Capital Projects
2917	2917	3 Fund, the Build Illinois Fund, and the McCormick Place
2918	2918	4 Expansion Project Fund pursuant to the preceding paragraphs or
2919	2919	5 in any amendments thereto hereafter enacted, for aviation fuel
2920	2920	6 sold on or after December 1, 2019, the Department shall each
2921	2921	7 month deposit into the Aviation Fuel Sales Tax Refund Fund an
2922	2922	8 amount estimated by the Department to be required for refunds
2923	2923	9 of the 80% portion of the tax on aviation fuel under this Act.
2924	2924	10 The Department shall only deposit moneys into the Aviation
2925	2925	11 Fuel Sales Tax Refund Fund under this paragraph for so long as
2926	2926	12 the revenue use requirements of 49 U.S.C. 47107(b) and 49
2927	2927	13 U.S.C. 47133 are binding on the State.
2928	2928	14 Subject to payment of amounts into the Build Illinois Fund
2929	2929	15 and the McCormick Place Expansion Project Fund pursuant to the
2930	2930	16 preceding paragraphs or in any amendments thereto hereafter
2931	2931	17 enacted, beginning July 1, 1993 and ending on September 30,
2932	2932	18 2013, the Department shall each month pay into the Illinois
2933	2933	19 Tax Increment Fund 0.27% of 80% of the net revenue realized for
2934	2934	20 the preceding month from the 6.25% general rate on the selling
2935	2935	21 price of tangible personal property.
2936	2936	22 Subject to payment of amounts into the Build Illinois
2937	2937	23 Fund, the McCormick Place Expansion Project Fund, and the
2938	2938	24 Illinois Tax Increment Fund pursuant to the preceding
2939	2939	25 paragraphs or in any amendments to this Section hereafter
2940	2940	26 enacted, beginning on the first day of the first calendar
2941	2941
2942	2942
2943	2943
2944	2944
2945	2945
2946	2946	SB2734 - 76 - LRB103 36066 HLH 66153 b
2947	2947
2948	2948
2949	2949	SB2734- 77 -LRB103 36066 HLH 66153 b SB2734 - 77 - LRB103 36066 HLH 66153 b
2950	2950	SB2734 - 77 - LRB103 36066 HLH 66153 b
2951	2951	1 month to occur on or after August 26, 2014 (the effective date
2952	2952	2 of Public Act 98-1098), each month, from the collections made
2953	2953	3 under Section 9 of the Use Tax Act, Section 9 of the Service
2954	2954	4 Use Tax Act, Section 9 of the Service Occupation Tax Act, and
2955	2955	5 Section 3 of the Retailers' Occupation Tax Act, the Department
2956	2956	6 shall pay into the Tax Compliance and Administration Fund, to
2957	2957	7 be used, subject to appropriation, to fund additional auditors
2958	2958	8 and compliance personnel at the Department of Revenue, an
2959	2959	9 amount equal to 1/12 of 5% of 80% of the cash receipts
2960	2960	10 collected during the preceding fiscal year by the Audit Bureau
2961	2961	11 of the Department under the Use Tax Act, the Service Use Tax
2962	2962	12 Act, the Service Occupation Tax Act, the Retailers' Occupation
2963	2963	13 Tax Act, and associated local occupation and use taxes
2964	2964	14 administered by the Department.
2965	2965	15 Subject to payments of amounts into the Build Illinois
2966	2966	16 Fund, the McCormick Place Expansion Project Fund, the Illinois
2967	2967	17 Tax Increment Fund, and the Tax Compliance and Administration
2968	2968	18 Fund as provided in this Section, beginning on July 1, 2018 the
2969	2969	19 Department shall pay each month into the Downstate Public
2970	2970	20 Transportation Fund the moneys required to be so paid under
2971	2971	21 Section 2-3 of the Downstate Public Transportation Act.
2972	2972	22 Subject to successful execution and delivery of a
2973	2973	23 public-private agreement between the public agency and private
2974	2974	24 entity and completion of the civic build, beginning on July 1,
2975	2975	25 2023, of the remainder of the moneys received by the
2976	2976	26 Department under the Use Tax Act, the Service Use Tax Act, the
2977	2977
2978	2978
2979	2979
2980	2980
2981	2981
2982	2982	SB2734 - 77 - LRB103 36066 HLH 66153 b
2983	2983
2984	2984
2985	2985	SB2734- 78 -LRB103 36066 HLH 66153 b SB2734 - 78 - LRB103 36066 HLH 66153 b
2986	2986	SB2734 - 78 - LRB103 36066 HLH 66153 b
2987	2987	1 Service Occupation Tax Act, and this Act, the Department shall
2988	2988	2 deposit the following specified deposits in the aggregate from
2989	2989	3 collections under the Use Tax Act, the Service Use Tax Act, the
2990	2990	4 Service Occupation Tax Act, and the Retailers' Occupation Tax
2991	2991	5 Act, as required under Section 8.25g of the State Finance Act
2992	2992	6 for distribution consistent with the Public-Private
2993	2993	7 Partnership for Civic and Transit Infrastructure Project Act.
2994	2994	8 The moneys received by the Department pursuant to this Act and
2995	2995	9 required to be deposited into the Civic and Transit
2996	2996	10 Infrastructure Fund are subject to the pledge, claim and
2997	2997	11 charge set forth in Section 25-55 of the Public-Private
2998	2998	12 Partnership for Civic and Transit Infrastructure Project Act.
2999	2999	13 As used in this paragraph, "civic build", "private entity",
3000	3000	14 "public-private agreement", and "public agency" have the
3001	3001	15 meanings provided in Section 25-10 of the Public-Private
3002	3002	16 Partnership for Civic and Transit Infrastructure Project Act.
3003	3003	17 Fiscal Year............................Total Deposit
3004	3004	18 2024....................................$200,000,000
3005	3005	19 2025....................................$206,000,000
3006	3006	20 2026....................................$212,200,000
3007	3007	21 2027....................................$218,500,000
3008	3008	22 2028....................................$225,100,000
3009	3009	23 2029....................................$288,700,000
3010	3010	24 2030....................................$298,900,000
3011	3011	25 2031....................................$309,300,000
3012	3012	26 2032....................................$320,100,000
3013	3013
3014	3014
3015	3015
3016	3016
3017	3017
3018	3018	SB2734 - 78 - LRB103 36066 HLH 66153 b
3019	3019
3020	3020
3021	3021	SB2734- 79 -LRB103 36066 HLH 66153 b SB2734 - 79 - LRB103 36066 HLH 66153 b
3022	3022	SB2734 - 79 - LRB103 36066 HLH 66153 b
3023	3023	1 2033....................................$331,200,000
3024	3024	2 2034....................................$341,200,000
3025	3025	3 2035....................................$351,400,000
3026	3026	4 2036....................................$361,900,000
3027	3027	5 2037....................................$372,800,000
3028	3028	6 2038....................................$384,000,000
3029	3029	7 2039....................................$395,500,000
3030	3030	8 2040....................................$407,400,000
3031	3031	9 2041....................................$419,600,000
3032	3032	10 2042....................................$432,200,000
3033	3033	11 2043....................................$445,100,000
3034	3034	12 Beginning July 1, 2021 and until July 1, 2022, subject to
3035	3035	13 the payment of amounts into the County and Mass Transit
3036	3036	14 District Fund, the Local Government Tax Fund, the Build
3037	3037	15 Illinois Fund, the McCormick Place Expansion Project Fund, the
3038	3038	16 Illinois Tax Increment Fund, and the Tax Compliance and
3039	3039	17 Administration Fund as provided in this Section, the
3040	3040	18 Department shall pay each month into the Road Fund the amount
3041	3041	19 estimated to represent 16% of the net revenue realized from
3042	3042	20 the taxes imposed on motor fuel and gasohol. Beginning July 1,
3043	3043	21 2022 and until July 1, 2023, subject to the payment of amounts
3044	3044	22 into the County and Mass Transit District Fund, the Local
3045	3045	23 Government Tax Fund, the Build Illinois Fund, the McCormick
3046	3046	24 Place Expansion Project Fund, the Illinois Tax Increment Fund,
3047	3047	25 and the Tax Compliance and Administration Fund as provided in
3048	3048	26 this Section, the Department shall pay each month into the
3049	3049
3050	3050
3051	3051
3052	3052
3053	3053
3054	3054	SB2734 - 79 - LRB103 36066 HLH 66153 b
3055	3055
3056	3056
3057	3057	SB2734- 80 -LRB103 36066 HLH 66153 b SB2734 - 80 - LRB103 36066 HLH 66153 b
3058	3058	SB2734 - 80 - LRB103 36066 HLH 66153 b
3059	3059	1 Road Fund the amount estimated to represent 32% of the net
3060	3060	2 revenue realized from the taxes imposed on motor fuel and
3061	3061	3 gasohol. Beginning July 1, 2023 and until July 1, 2024,
3062	3062	4 subject to the payment of amounts into the County and Mass
3063	3063	5 Transit District Fund, the Local Government Tax Fund, the
3064	3064	6 Build Illinois Fund, the McCormick Place Expansion Project
3065	3065	7 Fund, the Illinois Tax Increment Fund, and the Tax Compliance
3066	3066	8 and Administration Fund as provided in this Section, the
3067	3067	9 Department shall pay each month into the Road Fund the amount
3068	3068	10 estimated to represent 48% of the net revenue realized from
3069	3069	11 the taxes imposed on motor fuel and gasohol. Beginning July 1,
3070	3070	12 2024 and until July 1, 2025, subject to the payment of amounts
3071	3071	13 into the County and Mass Transit District Fund, the Local
3072	3072	14 Government Tax Fund, the Build Illinois Fund, the McCormick
3073	3073	15 Place Expansion Project Fund, the Illinois Tax Increment Fund,
3074	3074	16 and the Tax Compliance and Administration Fund as provided in
3075	3075	17 this Section, the Department shall pay each month into the
3076	3076	18 Road Fund the amount estimated to represent 64% of the net
3077	3077	19 revenue realized from the taxes imposed on motor fuel and
3078	3078	20 gasohol. Beginning on July 1, 2025, subject to the payment of
3079	3079	21 amounts into the County and Mass Transit District Fund, the
3080	3080	22 Local Government Tax Fund, the Build Illinois Fund, the
3081	3081	23 McCormick Place Expansion Project Fund, the Illinois Tax
3082	3082	24 Increment Fund, and the Tax Compliance and Administration Fund
3083	3083	25 as provided in this Section, the Department shall pay each
3084	3084	26 month into the Road Fund the amount estimated to represent 80%
3085	3085
3086	3086
3087	3087
3088	3088
3089	3089
3090	3090	SB2734 - 80 - LRB103 36066 HLH 66153 b
3091	3091
3092	3092
3093	3093	SB2734- 81 -LRB103 36066 HLH 66153 b SB2734 - 81 - LRB103 36066 HLH 66153 b
3094	3094	SB2734 - 81 - LRB103 36066 HLH 66153 b
3095	3095	1 of the net revenue realized from the taxes imposed on motor
3096	3096	2 fuel and gasohol. As used in this paragraph "motor fuel" has
3097	3097	3 the meaning given to that term in Section 1.1 of the Motor Fuel
3098	3098	4 Tax Law, and "gasohol" has the meaning given to that term in
3099	3099	5 Section 3-40 of the Use Tax Act.
3100	3100	6 Of the remainder of the moneys received by the Department
3101	3101	7 pursuant to this Act, 75% shall be paid into the General
3102	3102	8 Revenue Fund of the State treasury Treasury and 25% shall be
3103	3103	9 reserved in a special account and used only for the transfer to
3104	3104	10 the Common School Fund as part of the monthly transfer from the
3105	3105	11 General Revenue Fund in accordance with Section 8a of the
3106	3106	12 State Finance Act.
3107	3107	13 The Department may, upon separate written notice to a
3108	3108	14 taxpayer, require the taxpayer to prepare and file with the
3109	3109	15 Department on a form prescribed by the Department within not
3110	3110	16 less than 60 days after receipt of the notice an annual
3111	3111	17 information return for the tax year specified in the notice.
3112	3112	18 Such annual return to the Department shall include a statement
3113	3113	19 of gross receipts as shown by the taxpayer's last federal
3114	3114	20 Federal income tax return. If the total receipts of the
3115	3115	21 business as reported in the federal Federal income tax return
3116	3116	22 do not agree with the gross receipts reported to the
3117	3117	23 Department of Revenue for the same period, the taxpayer shall
3118	3118	24 attach to his annual return a schedule showing a
3119	3119	25 reconciliation of the 2 amounts and the reasons for the
3120	3120	26 difference. The taxpayer's annual return to the Department
3121	3121
3122	3122
3123	3123
3124	3124
3125	3125
3126	3126	SB2734 - 81 - LRB103 36066 HLH 66153 b
3127	3127
3128	3128
3129	3129	SB2734- 82 -LRB103 36066 HLH 66153 b SB2734 - 82 - LRB103 36066 HLH 66153 b
3130	3130	SB2734 - 82 - LRB103 36066 HLH 66153 b
3131	3131	1 shall also disclose the cost of goods sold by the taxpayer
3132	3132	2 during the year covered by such return, opening and closing
3133	3133	3 inventories of such goods for such year, cost of goods used
3134	3134	4 from stock or taken from stock and given away by the taxpayer
3135	3135	5 during such year, pay roll information of the taxpayer's
3136	3136	6 business during such year and any additional reasonable
3137	3137	7 information which the Department deems would be helpful in
3138	3138	8 determining the accuracy of the monthly, quarterly or annual
3139	3139	9 returns filed by such taxpayer as hereinbefore provided for in
3140	3140	10 this Section.
3141	3141	11 If the annual information return required by this Section
3142	3142	12 is not filed when and as required, the taxpayer shall be liable
3143	3143	13 as follows:
3144	3144	14 (i) Until January 1, 1994, the taxpayer shall be
3145	3145	15 liable for a penalty equal to 1/6 of 1% of the tax due from
3146	3146	16 such taxpayer under this Act during the period to be
3147	3147	17 covered by the annual return for each month or fraction of
3148	3148	18 a month until such return is filed as required, the
3149	3149	19 penalty to be assessed and collected in the same manner as
3150	3150	20 any other penalty provided for in this Act.
3151	3151	21 (ii) On and after January 1, 1994, the taxpayer shall
3152	3152	22 be liable for a penalty as described in Section 3-4 of the
3153	3153	23 Uniform Penalty and Interest Act.
3154	3154	24 The chief executive officer, proprietor, owner, or highest
3155	3155	25 ranking manager shall sign the annual return to certify the
3156	3156	26 accuracy of the information contained therein. Any person who
3157	3157
3158	3158
3159	3159
3160	3160
3161	3161
3162	3162	SB2734 - 82 - LRB103 36066 HLH 66153 b
3163	3163
3164	3164
3165	3165	SB2734- 83 -LRB103 36066 HLH 66153 b SB2734 - 83 - LRB103 36066 HLH 66153 b
3166	3166	SB2734 - 83 - LRB103 36066 HLH 66153 b
3167	3167	1 willfully signs the annual return containing false or
3168	3168	2 inaccurate information shall be guilty of perjury and punished
3169	3169	3 accordingly. The annual return form prescribed by the
3170	3170	4 Department shall include a warning that the person signing the
3171	3171	5 return may be liable for perjury.
3172	3172	6 The foregoing portion of this Section concerning the
3173	3173	7 filing of an annual information return shall not apply to a
3174	3174	8 serviceman who is not required to file an income tax return
3175	3175	9 with the United States Government.
3176	3176	10 As soon as possible after the first day of each month, upon
3177	3177	11 certification of the Department of Revenue, the Comptroller
3178	3178	12 shall order transferred and the Treasurer shall transfer from
3179	3179	13 the General Revenue Fund to the Motor Fuel Tax Fund an amount
3180	3180	14 equal to 1.7% of 80% of the net revenue realized under this Act
3181	3181	15 for the second preceding month. Beginning April 1, 2000, this
3182	3182	16 transfer is no longer required and shall not be made.
3183	3183	17 Net revenue realized for a month shall be the revenue
3184	3184	18 collected by the State pursuant to this Act, less the amount
3185	3185	19 paid out during that month as refunds to taxpayers for
3186	3186	20 overpayment of liability.
3187	3187	21 For greater simplicity of administration, it shall be
3188	3188	22 permissible for manufacturers, importers and wholesalers whose
3189	3189	23 products are sold by numerous servicemen in Illinois, and who
3190	3190	24 wish to do so, to assume the responsibility for accounting and
3191	3191	25 paying to the Department all tax accruing under this Act with
3192	3192	26 respect to such sales, if the servicemen who are affected do
3193	3193
3194	3194
3195	3195
3196	3196
3197	3197
3198	3198	SB2734 - 83 - LRB103 36066 HLH 66153 b
3199	3199
3200	3200
3201	3201	SB2734- 84 -LRB103 36066 HLH 66153 b SB2734 - 84 - LRB103 36066 HLH 66153 b
3202	3202	SB2734 - 84 - LRB103 36066 HLH 66153 b
3203	3203	1 not make written objection to the Department to this
3204	3204	2 arrangement.
3205	3205	3 (Source: P.A. 102-700, eff. 4-19-22; 103-9, eff. 6-7-23;
3206	3206	4 103-363, eff. 7-28-23; revised 9-25-23.)
3207	3207	5 Section 20. The Retailers' Occupation Tax Act is amended
3208	3208	6 by changing Section 3 as follows:
3209	3209	7 (35 ILCS 120/3) (from Ch. 120, par. 442)
3210	3210	8 Sec. 3. Except as provided in this Section, on or before
3211	3211	9 the twentieth day of each calendar month, every person engaged
3212	3212	10 in the business of selling tangible personal property at
3213	3213	11 retail in this State during the preceding calendar month shall
3214	3214	12 file a return with the Department, stating:
3215	3215	13 1. The name of the seller;
3216	3216	14 2. His residence address and the address of his
3217	3217	15 principal place of business and the address of the
3218	3218	16 principal place of business (if that is a different
3219	3219	17 address) from which he engages in the business of selling
3220	3220	18 tangible personal property at retail in this State;
3221	3221	19 3. Total amount of receipts received by him during the
3222	3222	20 preceding calendar month or quarter, as the case may be,
3223	3223	21 from sales of tangible personal property, and from
3224	3224	22 services furnished, by him during such preceding calendar
3225	3225	23 month or quarter;
3226	3226	24 4. Total amount received by him during the preceding
3227	3227
3228	3228
3229	3229
3230	3230
3231	3231
3232	3232	SB2734 - 84 - LRB103 36066 HLH 66153 b
3233	3233
3234	3234
3235	3235	SB2734- 85 -LRB103 36066 HLH 66153 b SB2734 - 85 - LRB103 36066 HLH 66153 b
3236	3236	SB2734 - 85 - LRB103 36066 HLH 66153 b
3237	3237	1 calendar month or quarter on charge and time sales of
3238	3238	2 tangible personal property, and from services furnished,
3239	3239	3 by him prior to the month or quarter for which the return
3240	3240	4 is filed;
3241	3241	5 5. Deductions allowed by law;
3242	3242	6 6. Gross receipts which were received by him during
3243	3243	7 the preceding calendar month or quarter and upon the basis
3244	3244	8 of which the tax is imposed, including gross receipts on
3245	3245	9 food for human consumption that is to be consumed off the
3246	3246	10 premises where it is sold (other than alcoholic beverages,
3247	3247	11 food consisting of or infused with adult use cannabis,
3248	3248	12 soft drinks, and food that has been prepared for immediate
3249	3249	13 consumption) which were received during the preceding
3250	3250	14 calendar month or quarter and upon which tax would have
3251	3251	15 been due but for the 0% rate imposed under Public Act
3252	3252	16 102-700;
3253	3253	17 7. The amount of credit provided in Section 2d of this
3254	3254	18 Act;
3255	3255	19 8. The amount of tax due, including the amount of tax
3256	3256	20 that would have been due on food for human consumption
3257	3257	21 that is to be consumed off the premises where it is sold
3258	3258	22 (other than alcoholic beverages, food consisting of or
3259	3259	23 infused with adult use cannabis, soft drinks, and food
3260	3260	24 that has been prepared for immediate consumption) but for
3261	3261	25 the 0% rate imposed under Public Act 102-700;
3262	3262	26 9. The signature of the taxpayer; and
3263	3263
3264	3264
3265	3265
3266	3266
3267	3267
3268	3268	SB2734 - 85 - LRB103 36066 HLH 66153 b
3269	3269
3270	3270
3271	3271	SB2734- 86 -LRB103 36066 HLH 66153 b SB2734 - 86 - LRB103 36066 HLH 66153 b
3272	3272	SB2734 - 86 - LRB103 36066 HLH 66153 b
3273	3273	1 10. Such other reasonable information as the
3274	3274	2 Department may require.
3275	3275	3 On and after January 1, 2018, except for returns required
3276	3276	4 to be filed prior to January 1, 2023 for motor vehicles,
3277	3277	5 watercraft, aircraft, and trailers that are required to be
3278	3278	6 registered with an agency of this State, with respect to
3279	3279	7 retailers whose annual gross receipts average $20,000 or more,
3280	3280	8 all returns required to be filed pursuant to this Act shall be
3281	3281	9 filed electronically. On and after January 1, 2023, with
3282	3282	10 respect to retailers whose annual gross receipts average
3283	3283	11 $20,000 or more, all returns required to be filed pursuant to
3284	3284	12 this Act, including, but not limited to, returns for motor
3285	3285	13 vehicles, watercraft, aircraft, and trailers that are required
3286	3286	14 to be registered with an agency of this State, shall be filed
3287	3287	15 electronically. Retailers who demonstrate that they do not
3288	3288	16 have access to the Internet or demonstrate hardship in filing
3289	3289	17 electronically may petition the Department to waive the
3290	3290	18 electronic filing requirement.
3291	3291	19 If a taxpayer fails to sign a return within 30 days after
3292	3292	20 the proper notice and demand for signature by the Department,
3293	3293	21 the return shall be considered valid and any amount shown to be
3294	3294	22 due on the return shall be deemed assessed.
3295	3295	23 Each return shall be accompanied by the statement of
3296	3296	24 prepaid tax issued pursuant to Section 2e for which credit is
3297	3297	25 claimed.
3298	3298	26 Prior to October 1, 2003, and on and after September 1,
3299	3299
3300	3300
3301	3301
3302	3302
3303	3303
3304	3304	SB2734 - 86 - LRB103 36066 HLH 66153 b
3305	3305
3306	3306
3307	3307	SB2734- 87 -LRB103 36066 HLH 66153 b SB2734 - 87 - LRB103 36066 HLH 66153 b
3308	3308	SB2734 - 87 - LRB103 36066 HLH 66153 b
3309	3309	1 2004, a retailer may accept a Manufacturer's Purchase Credit
3310	3310	2 certification from a purchaser in satisfaction of Use Tax as
3311	3311	3 provided in Section 3-85 of the Use Tax Act if the purchaser
3312	3312	4 provides the appropriate documentation as required by Section
3313	3313	5 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
3314	3314	6 certification, accepted by a retailer prior to October 1, 2003
3315	3315	7 and on and after September 1, 2004 as provided in Section 3-85
3316	3316	8 of the Use Tax Act, may be used by that retailer to satisfy
3317	3317	9 Retailers' Occupation Tax liability in the amount claimed in
3318	3318	10 the certification, not to exceed 6.25% of the receipts subject
3319	3319	11 to tax from a qualifying purchase. A Manufacturer's Purchase
3320	3320	12 Credit reported on any original or amended return filed under
3321	3321	13 this Act after October 20, 2003 for reporting periods prior to
3322	3322	14 September 1, 2004 shall be disallowed. Manufacturer's Purchase
3323	3323	15 Credit reported on annual returns due on or after January 1,
3324	3324	16 2005 will be disallowed for periods prior to September 1,
3325	3325	17 2004. No Manufacturer's Purchase Credit may be used after
3326	3326	18 September 30, 2003 through August 31, 2004 to satisfy any tax
3327	3327	19 liability imposed under this Act, including any audit
3328	3328	20 liability.
3329	3329	21 Beginning on July 1, 2023 and through December 31, 2032, a
3330	3330	22 retailer may accept a Sustainable Aviation Fuel Purchase
3331	3331	23 Credit certification from an air common carrier-purchaser in
3332	3332	24 satisfaction of Use Tax on aviation fuel as provided in
3333	3333	25 Section 3-87 of the Use Tax Act if the purchaser provides the
3334	3334	26 appropriate documentation as required by Section 3-87 of the
3335	3335
3336	3336
3337	3337
3338	3338
3339	3339
3340	3340	SB2734 - 87 - LRB103 36066 HLH 66153 b
3341	3341
3342	3342
3343	3343	SB2734- 88 -LRB103 36066 HLH 66153 b SB2734 - 88 - LRB103 36066 HLH 66153 b
3344	3344	SB2734 - 88 - LRB103 36066 HLH 66153 b
3345	3345	1 Use Tax Act. A Sustainable Aviation Fuel Purchase Credit
3346	3346	2 certification accepted by a retailer in accordance with this
3347	3347	3 paragraph may be used by that retailer to satisfy Retailers'
3348	3348	4 Occupation Tax liability (but not in satisfaction of penalty
3349	3349	5 or interest) in the amount claimed in the certification, not
3350	3350	6 to exceed 6.25% of the receipts subject to tax from a sale of
3351	3351	7 aviation fuel. In addition, for a sale of aviation fuel to
3352	3352	8 qualify to earn the Sustainable Aviation Fuel Purchase Credit,
3353	3353	9 retailers must retain in their books and records a
3354	3354	10 certification from the producer of the aviation fuel that the
3355	3355	11 aviation fuel sold by the retailer and for which a sustainable
3356	3356	12 aviation fuel purchase credit was earned meets the definition
3357	3357	13 of sustainable aviation fuel under Section 3-87 of the Use Tax
3358	3358	14 Act. The documentation must include detail sufficient for the
3359	3359	15 Department to determine the number of gallons of sustainable
3360	3360	16 aviation fuel sold.
3361	3361	17 The Department may require returns to be filed on a
3362	3362	18 quarterly basis. If so required, a return for each calendar
3363	3363	19 quarter shall be filed on or before the twentieth day of the
3364	3364	20 calendar month following the end of such calendar quarter. The
3365	3365	21 taxpayer shall also file a return with the Department for each
3366	3366	22 of the first 2 two months of each calendar quarter, on or
3367	3367	23 before the twentieth day of the following calendar month,
3368	3368	24 stating:
3369	3369	25 1. The name of the seller;
3370	3370	26 2. The address of the principal place of business from
3371	3371
3372	3372
3373	3373
3374	3374
3375	3375
3376	3376	SB2734 - 88 - LRB103 36066 HLH 66153 b
3377	3377
3378	3378
3379	3379	SB2734- 89 -LRB103 36066 HLH 66153 b SB2734 - 89 - LRB103 36066 HLH 66153 b
3380	3380	SB2734 - 89 - LRB103 36066 HLH 66153 b
3381	3381	1 which he engages in the business of selling tangible
3382	3382	2 personal property at retail in this State;
3383	3383	3 3. The total amount of taxable receipts received by
3384	3384	4 him during the preceding calendar month from sales of
3385	3385	5 tangible personal property by him during such preceding
3386	3386	6 calendar month, including receipts from charge and time
3387	3387	7 sales, but less all deductions allowed by law;
3388	3388	8 4. The amount of credit provided in Section 2d of this
3389	3389	9 Act;
3390	3390	10 5. The amount of tax due; and
3391	3391	11 6. Such other reasonable information as the Department
3392	3392	12 may require.
3393	3393	13 Every person engaged in the business of selling aviation
3394	3394	14 fuel at retail in this State during the preceding calendar
3395	3395	15 month shall, instead of reporting and paying tax as otherwise
3396	3396	16 required by this Section, report and pay such tax on a separate
3397	3397	17 aviation fuel tax return. The requirements related to the
3398	3398	18 return shall be as otherwise provided in this Section.
3399	3399	19 Notwithstanding any other provisions of this Act to the
3400	3400	20 contrary, retailers selling aviation fuel shall file all
3401	3401	21 aviation fuel tax returns and shall make all aviation fuel tax
3402	3402	22 payments by electronic means in the manner and form required
3403	3403	23 by the Department. For purposes of this Section, "aviation
3404	3404	24 fuel" means jet fuel and aviation gasoline.
3405	3405	25 Beginning on October 1, 2003, any person who is not a
3406	3406	26 licensed distributor, importing distributor, or manufacturer,
3407	3407
3408	3408
3409	3409
3410	3410
3411	3411
3412	3412	SB2734 - 89 - LRB103 36066 HLH 66153 b
3413	3413
3414	3414
3415	3415	SB2734- 90 -LRB103 36066 HLH 66153 b SB2734 - 90 - LRB103 36066 HLH 66153 b
3416	3416	SB2734 - 90 - LRB103 36066 HLH 66153 b
3417	3417	1 as defined in the Liquor Control Act of 1934, but is engaged in
3418	3418	2 the business of selling, at retail, alcoholic liquor shall
3419	3419	3 file a statement with the Department of Revenue, in a format
3420	3420	4 and at a time prescribed by the Department, showing the total
3421	3421	5 amount paid for alcoholic liquor purchased during the
3422	3422	6 preceding month and such other information as is reasonably
3423	3423	7 required by the Department. The Department may adopt rules to
3424	3424	8 require that this statement be filed in an electronic or
3425	3425	9 telephonic format. Such rules may provide for exceptions from
3426	3426	10 the filing requirements of this paragraph. For the purposes of
3427	3427	11 this paragraph, the term "alcoholic liquor" shall have the
3428	3428	12 meaning prescribed in the Liquor Control Act of 1934.
3429	3429	13 Beginning on October 1, 2003, every distributor, importing
3430	3430	14 distributor, and manufacturer of alcoholic liquor as defined
3431	3431	15 in the Liquor Control Act of 1934, shall file a statement with
3432	3432	16 the Department of Revenue, no later than the 10th day of the
3433	3433	17 month for the preceding month during which transactions
3434	3434	18 occurred, by electronic means, showing the total amount of
3435	3435	19 gross receipts from the sale of alcoholic liquor sold or
3436	3436	20 distributed during the preceding month to purchasers;
3437	3437	21 identifying the purchaser to whom it was sold or distributed;
3438	3438	22 the purchaser's tax registration number; and such other
3439	3439	23 information reasonably required by the Department. A
3440	3440	24 distributor, importing distributor, or manufacturer of
3441	3441	25 alcoholic liquor must personally deliver, mail, or provide by
3442	3442	26 electronic means to each retailer listed on the monthly
3443	3443
3444	3444
3445	3445
3446	3446
3447	3447
3448	3448	SB2734 - 90 - LRB103 36066 HLH 66153 b
3449	3449
3450	3450
3451	3451	SB2734- 91 -LRB103 36066 HLH 66153 b SB2734 - 91 - LRB103 36066 HLH 66153 b
3452	3452	SB2734 - 91 - LRB103 36066 HLH 66153 b
3453	3453	1 statement a report containing a cumulative total of that
3454	3454	2 distributor's, importing distributor's, or manufacturer's
3455	3455	3 total sales of alcoholic liquor to that retailer no later than
3456	3456	4 the 10th day of the month for the preceding month during which
3457	3457	5 the transaction occurred. The distributor, importing
3458	3458	6 distributor, or manufacturer shall notify the retailer as to
3459	3459	7 the method by which the distributor, importing distributor, or
3460	3460	8 manufacturer will provide the sales information. If the
3461	3461	9 retailer is unable to receive the sales information by
3462	3462	10 electronic means, the distributor, importing distributor, or
3463	3463	11 manufacturer shall furnish the sales information by personal
3464	3464	12 delivery or by mail. For purposes of this paragraph, the term
3465	3465	13 "electronic means" includes, but is not limited to, the use of
3466	3466	14 a secure Internet website, e-mail, or facsimile.
3467	3467	15 If a total amount of less than $1 is payable, refundable or
3468	3468	16 creditable, such amount shall be disregarded if it is less
3469	3469	17 than 50 cents and shall be increased to $1 if it is 50 cents or
3470	3470	18 more.
3471	3471	19 Notwithstanding any other provision of this Act to the
3472	3472	20 contrary, retailers subject to tax on cannabis shall file all
3473	3473	21 cannabis tax returns and shall make all cannabis tax payments
3474	3474	22 by electronic means in the manner and form required by the
3475	3475	23 Department.
3476	3476	24 Beginning October 1, 1993, a taxpayer who has an average
3477	3477	25 monthly tax liability of $150,000 or more shall make all
3478	3478	26 payments required by rules of the Department by electronic
3479	3479
3480	3480
3481	3481
3482	3482
3483	3483
3484	3484	SB2734 - 91 - LRB103 36066 HLH 66153 b
3485	3485
3486	3486
3487	3487	SB2734- 92 -LRB103 36066 HLH 66153 b SB2734 - 92 - LRB103 36066 HLH 66153 b
3488	3488	SB2734 - 92 - LRB103 36066 HLH 66153 b
3489	3489	1 funds transfer. Beginning October 1, 1994, a taxpayer who has
3490	3490	2 an average monthly tax liability of $100,000 or more shall
3491	3491	3 make all payments required by rules of the Department by
3492	3492	4 electronic funds transfer. Beginning October 1, 1995, a
3493	3493	5 taxpayer who has an average monthly tax liability of $50,000
3494	3494	6 or more shall make all payments required by rules of the
3495	3495	7 Department by electronic funds transfer. Beginning October 1,
3496	3496	8 2000, a taxpayer who has an annual tax liability of $200,000 or
3497	3497	9 more shall make all payments required by rules of the
3498	3498	10 Department by electronic funds transfer. The term "annual tax
3499	3499	11 liability" shall be the sum of the taxpayer's liabilities
3500	3500	12 under this Act, and under all other State and local occupation
3501	3501	13 and use tax laws administered by the Department, for the
3502	3502	14 immediately preceding calendar year. The term "average monthly
3503	3503	15 tax liability" shall be the sum of the taxpayer's liabilities
3504	3504	16 under this Act, and under all other State and local occupation
3505	3505	17 and use tax laws administered by the Department, for the
3506	3506	18 immediately preceding calendar year divided by 12. Beginning
3507	3507	19 on October 1, 2002, a taxpayer who has a tax liability in the
3508	3508	20 amount set forth in subsection (b) of Section 2505-210 of the
3509	3509	21 Department of Revenue Law shall make all payments required by
3510	3510	22 rules of the Department by electronic funds transfer.
3511	3511	23 Before August 1 of each year beginning in 1993, the
3512	3512	24 Department shall notify all taxpayers required to make
3513	3513	25 payments by electronic funds transfer. All taxpayers required
3514	3514	26 to make payments by electronic funds transfer shall make those
3515	3515
3516	3516
3517	3517
3518	3518
3519	3519
3520	3520	SB2734 - 92 - LRB103 36066 HLH 66153 b
3521	3521
3522	3522
3523	3523	SB2734- 93 -LRB103 36066 HLH 66153 b SB2734 - 93 - LRB103 36066 HLH 66153 b
3524	3524	SB2734 - 93 - LRB103 36066 HLH 66153 b
3525	3525	1 payments for a minimum of one year beginning on October 1.
3526	3526	2 Any taxpayer not required to make payments by electronic
3527	3527	3 funds transfer may make payments by electronic funds transfer
3528	3528	4 with the permission of the Department.
3529	3529	5 All taxpayers required to make payment by electronic funds
3530	3530	6 transfer and any taxpayers authorized to voluntarily make
3531	3531	7 payments by electronic funds transfer shall make those
3532	3532	8 payments in the manner authorized by the Department.
3533	3533	9 The Department shall adopt such rules as are necessary to
3534	3534	10 effectuate a program of electronic funds transfer and the
3535	3535	11 requirements of this Section.
3536	3536	12 Any amount which is required to be shown or reported on any
3537	3537	13 return or other document under this Act shall, if such amount
3538	3538	14 is not a whole-dollar amount, be increased to the nearest
3539	3539	15 whole-dollar amount in any case where the fractional part of a
3540	3540	16 dollar is 50 cents or more, and decreased to the nearest
3541	3541	17 whole-dollar amount where the fractional part of a dollar is
3542	3542	18 less than 50 cents.
3543	3543	19 If the retailer is otherwise required to file a monthly
3544	3544	20 return and if the retailer's average monthly tax liability to
3545	3545	21 the Department does not exceed $200, the Department may
3546	3546	22 authorize his returns to be filed on a quarter annual basis,
3547	3547	23 with the return for January, February, and March of a given
3548	3548	24 year being due by April 20 of such year; with the return for
3549	3549	25 April, May, and June of a given year being due by July 20 of
3550	3550	26 such year; with the return for July, August, and September of a
3551	3551
3552	3552
3553	3553
3554	3554
3555	3555
3556	3556	SB2734 - 93 - LRB103 36066 HLH 66153 b
3557	3557
3558	3558
3559	3559	SB2734- 94 -LRB103 36066 HLH 66153 b SB2734 - 94 - LRB103 36066 HLH 66153 b
3560	3560	SB2734 - 94 - LRB103 36066 HLH 66153 b
3561	3561	1 given year being due by October 20 of such year, and with the
3562	3562	2 return for October, November, and December of a given year
3563	3563	3 being due by January 20 of the following year.
3564	3564	4 If the retailer is otherwise required to file a monthly or
3565	3565	5 quarterly return and if the retailer's average monthly tax
3566	3566	6 liability with the Department does not exceed $50, the
3567	3567	7 Department may authorize his returns to be filed on an annual
3568	3568	8 basis, with the return for a given year being due by January 20
3569	3569	9 of the following year.
3570	3570	10 Such quarter annual and annual returns, as to form and
3571	3571	11 substance, shall be subject to the same requirements as
3572	3572	12 monthly returns.
3573	3573	13 Notwithstanding any other provision in this Act concerning
3574	3574	14 the time within which a retailer may file his return, in the
3575	3575	15 case of any retailer who ceases to engage in a kind of business
3576	3576	16 which makes him responsible for filing returns under this Act,
3577	3577	17 such retailer shall file a final return under this Act with the
3578	3578	18 Department not more than one month after discontinuing such
3579	3579	19 business.
3580	3580	20 Where the same person has more than one business
3581	3581	21 registered with the Department under separate registrations
3582	3582	22 under this Act, such person may not file each return that is
3583	3583	23 due as a single return covering all such registered
3584	3584	24 businesses, but shall file separate returns for each such
3585	3585	25 registered business.
3586	3586	26 In addition, with respect to motor vehicles, watercraft,
3587	3587
3588	3588
3589	3589
3590	3590
3591	3591
3592	3592	SB2734 - 94 - LRB103 36066 HLH 66153 b
3593	3593
3594	3594
3595	3595	SB2734- 95 -LRB103 36066 HLH 66153 b SB2734 - 95 - LRB103 36066 HLH 66153 b
3596	3596	SB2734 - 95 - LRB103 36066 HLH 66153 b
3597	3597	1 aircraft, and trailers that are required to be registered with
3598	3598	2 an agency of this State, except as otherwise provided in this
3599	3599	3 Section, every retailer selling this kind of tangible personal
3600	3600	4 property shall file, with the Department, upon a form to be
3601	3601	5 prescribed and supplied by the Department, a separate return
3602	3602	6 for each such item of tangible personal property which the
3603	3603	7 retailer sells, except that if, in the same transaction, (i) a
3604	3604	8 retailer of aircraft, watercraft, motor vehicles, or trailers
3605	3605	9 transfers more than one aircraft, watercraft, motor vehicle,
3606	3606	10 or trailer to another aircraft, watercraft, motor vehicle
3607	3607	11 retailer, or trailer retailer for the purpose of resale or
3608	3608	12 (ii) a retailer of aircraft, watercraft, motor vehicles, or
3609	3609	13 trailers transfers more than one aircraft, watercraft, motor
3610	3610	14 vehicle, or trailer to a purchaser for use as a qualifying
3611	3611	15 rolling stock as provided in Section 2-5 of this Act, then that
3612	3612	16 seller may report the transfer of all aircraft, watercraft,
3613	3613	17 motor vehicles, or trailers involved in that transaction to
3614	3614	18 the Department on the same uniform invoice-transaction
3615	3615	19 reporting return form. For purposes of this Section,
3616	3616	20 "watercraft" means a Class 2, Class 3, or Class 4 watercraft as
3617	3617	21 defined in Section 3-2 of the Boat Registration and Safety
3618	3618	22 Act, a personal watercraft, or any boat equipped with an
3619	3619	23 inboard motor.
3620	3620	24 In addition, with respect to motor vehicles, watercraft,
3621	3621	25 aircraft, and trailers that are required to be registered with
3622	3622	26 an agency of this State, every person who is engaged in the
3623	3623
3624	3624
3625	3625
3626	3626
3627	3627
3628	3628	SB2734 - 95 - LRB103 36066 HLH 66153 b
3629	3629
3630	3630
3631	3631	SB2734- 96 -LRB103 36066 HLH 66153 b SB2734 - 96 - LRB103 36066 HLH 66153 b
3632	3632	SB2734 - 96 - LRB103 36066 HLH 66153 b
3633	3633	1 business of leasing or renting such items and who, in
3634	3634	2 connection with such business, sells any such item to a
3635	3635	3 retailer for the purpose of resale is, notwithstanding any
3636	3636	4 other provision of this Section to the contrary, authorized to
3637	3637	5 meet the return-filing requirement of this Act by reporting
3638	3638	6 the transfer of all the aircraft, watercraft, motor vehicles,
3639	3639	7 or trailers transferred for resale during a month to the
3640	3640	8 Department on the same uniform invoice-transaction reporting
3641	3641	9 return form on or before the 20th of the month following the
3642	3642	10 month in which the transfer takes place. Notwithstanding any
3643	3643	11 other provision of this Act to the contrary, all returns filed
3644	3644	12 under this paragraph must be filed by electronic means in the
3645	3645	13 manner and form as required by the Department.
3646	3646	14 Any retailer who sells only motor vehicles, watercraft,
3647	3647	15 aircraft, or trailers that are required to be registered with
3648	3648	16 an agency of this State, so that all retailers' occupation tax
3649	3649	17 liability is required to be reported, and is reported, on such
3650	3650	18 transaction reporting returns and who is not otherwise
3651	3651	19 required to file monthly or quarterly returns, need not file
3652	3652	20 monthly or quarterly returns. However, those retailers shall
3653	3653	21 be required to file returns on an annual basis.
3654	3654	22 The transaction reporting return, in the case of motor
3655	3655	23 vehicles or trailers that are required to be registered with
3656	3656	24 an agency of this State, shall be the same document as the
3657	3657	25 Uniform Invoice referred to in Section 5-402 of the Illinois
3658	3658	26 Vehicle Code and must show the name and address of the seller;
3659	3659
3660	3660
3661	3661
3662	3662
3663	3663
3664	3664	SB2734 - 96 - LRB103 36066 HLH 66153 b
3665	3665
3666	3666
3667	3667	SB2734- 97 -LRB103 36066 HLH 66153 b SB2734 - 97 - LRB103 36066 HLH 66153 b
3668	3668	SB2734 - 97 - LRB103 36066 HLH 66153 b
3669	3669	1 the name and address of the purchaser; the amount of the
3670	3670	2 selling price including the amount allowed by the retailer for
3671	3671	3 traded-in property, if any; the amount allowed by the retailer
3672	3672	4 for the traded-in tangible personal property, if any, to the
3673	3673	5 extent to which Section 1 of this Act allows an exemption for
3674	3674	6 the value of traded-in property; the balance payable after
3675	3675	7 deducting such trade-in allowance from the total selling
3676	3676	8 price; the amount of tax due from the retailer with respect to
3677	3677	9 such transaction; the amount of tax collected from the
3678	3678	10 purchaser by the retailer on such transaction (or satisfactory
3679	3679	11 evidence that such tax is not due in that particular instance,
3680	3680	12 if that is claimed to be the fact); the place and date of the
3681	3681	13 sale; a sufficient identification of the property sold; such
3682	3682	14 other information as is required in Section 5-402 of the
3683	3683	15 Illinois Vehicle Code, and such other information as the
3684	3684	16 Department may reasonably require.
3685	3685	17 The transaction reporting return in the case of watercraft
3686	3686	18 or aircraft must show the name and address of the seller; the
3687	3687	19 name and address of the purchaser; the amount of the selling
3688	3688	20 price including the amount allowed by the retailer for
3689	3689	21 traded-in property, if any; the amount allowed by the retailer
3690	3690	22 for the traded-in tangible personal property, if any, to the
3691	3691	23 extent to which Section 1 of this Act allows an exemption for
3692	3692	24 the value of traded-in property; the balance payable after
3693	3693	25 deducting such trade-in allowance from the total selling
3694	3694	26 price; the amount of tax due from the retailer with respect to
3695	3695
3696	3696
3697	3697
3698	3698
3699	3699
3700	3700	SB2734 - 97 - LRB103 36066 HLH 66153 b
3701	3701
3702	3702
3703	3703	SB2734- 98 -LRB103 36066 HLH 66153 b SB2734 - 98 - LRB103 36066 HLH 66153 b
3704	3704	SB2734 - 98 - LRB103 36066 HLH 66153 b
3705	3705	1 such transaction; the amount of tax collected from the
3706	3706	2 purchaser by the retailer on such transaction (or satisfactory
3707	3707	3 evidence that such tax is not due in that particular instance,
3708	3708	4 if that is claimed to be the fact); the place and date of the
3709	3709	5 sale, a sufficient identification of the property sold, and
3710	3710	6 such other information as the Department may reasonably
3711	3711	7 require.
3712	3712	8 Such transaction reporting return shall be filed not later
3713	3713	9 than 20 days after the day of delivery of the item that is
3714	3714	10 being sold, but may be filed by the retailer at any time sooner
3715	3715	11 than that if he chooses to do so. The transaction reporting
3716	3716	12 return and tax remittance or proof of exemption from the
3717	3717	13 Illinois use tax may be transmitted to the Department by way of
3718	3718	14 the State agency with which, or State officer with whom the
3719	3719	15 tangible personal property must be titled or registered (if
3720	3720	16 titling or registration is required) if the Department and
3721	3721	17 such agency or State officer determine that this procedure
3722	3722	18 will expedite the processing of applications for title or
3723	3723	19 registration.
3724	3724	20 With each such transaction reporting return, the retailer
3725	3725	21 shall remit the proper amount of tax due (or shall submit
3726	3726	22 satisfactory evidence that the sale is not taxable if that is
3727	3727	23 the case), to the Department or its agents, whereupon the
3728	3728	24 Department shall issue, in the purchaser's name, a use tax
3729	3729	25 receipt (or a certificate of exemption if the Department is
3730	3730	26 satisfied that the particular sale is tax exempt) which such
3731	3731
3732	3732
3733	3733
3734	3734
3735	3735
3736	3736	SB2734 - 98 - LRB103 36066 HLH 66153 b
3737	3737
3738	3738
3739	3739	SB2734- 99 -LRB103 36066 HLH 66153 b SB2734 - 99 - LRB103 36066 HLH 66153 b
3740	3740	SB2734 - 99 - LRB103 36066 HLH 66153 b
3741	3741	1 purchaser may submit to the agency with which, or State
3742	3742	2 officer with whom, he must title or register the tangible
3743	3743	3 personal property that is involved (if titling or registration
3744	3744	4 is required) in support of such purchaser's application for an
3745	3745	5 Illinois certificate or other evidence of title or
3746	3746	6 registration to such tangible personal property.
3747	3747	7 No retailer's failure or refusal to remit tax under this
3748	3748	8 Act precludes a user, who has paid the proper tax to the
3749	3749	9 retailer, from obtaining his certificate of title or other
3750	3750	10 evidence of title or registration (if titling or registration
3751	3751	11 is required) upon satisfying the Department that such user has
3752	3752	12 paid the proper tax (if tax is due) to the retailer. The
3753	3753	13 Department shall adopt appropriate rules to carry out the
3754	3754	14 mandate of this paragraph.
3755	3755	15 If the user who would otherwise pay tax to the retailer
3756	3756	16 wants the transaction reporting return filed and the payment
3757	3757	17 of the tax or proof of exemption made to the Department before
3758	3758	18 the retailer is willing to take these actions and such user has
3759	3759	19 not paid the tax to the retailer, such user may certify to the
3760	3760	20 fact of such delay by the retailer and may (upon the Department
3761	3761	21 being satisfied of the truth of such certification) transmit
3762	3762	22 the information required by the transaction reporting return
3763	3763	23 and the remittance for tax or proof of exemption directly to
3764	3764	24 the Department and obtain his tax receipt or exemption
3765	3765	25 determination, in which event the transaction reporting return
3766	3766	26 and tax remittance (if a tax payment was required) shall be
3767	3767
3768	3768
3769	3769
3770	3770
3771	3771
3772	3772	SB2734 - 99 - LRB103 36066 HLH 66153 b
3773	3773
3774	3774
3775	3775	SB2734- 100 -LRB103 36066 HLH 66153 b SB2734 - 100 - LRB103 36066 HLH 66153 b
3776	3776	SB2734 - 100 - LRB103 36066 HLH 66153 b
3777	3777	1 credited by the Department to the proper retailer's account
3778	3778	2 with the Department, but without the 2.1% or 1.75% discount
3779	3779	3 provided for in this Section being allowed. When the user pays
3780	3780	4 the tax directly to the Department, he shall pay the tax in the
3781	3781	5 same amount and in the same form in which it would be remitted
3782	3782	6 if the tax had been remitted to the Department by the retailer.
3783	3783	7 Refunds made by the seller during the preceding return
3784	3784	8 period to purchasers, on account of tangible personal property
3785	3785	9 returned to the seller, shall be allowed as a deduction under
3786	3786	10 subdivision 5 of his monthly or quarterly return, as the case
3787	3787	11 may be, in case the seller had theretofore included the
3788	3788	12 receipts from the sale of such tangible personal property in a
3789	3789	13 return filed by him and had paid the tax imposed by this Act
3790	3790	14 with respect to such receipts.
3791	3791	15 Where the seller is a corporation, the return filed on
3792	3792	16 behalf of such corporation shall be signed by the president,
3793	3793	17 vice-president, secretary, or treasurer or by the properly
3794	3794	18 accredited agent of such corporation.
3795	3795	19 Where the seller is a limited liability company, the
3796	3796	20 return filed on behalf of the limited liability company shall
3797	3797	21 be signed by a manager, member, or properly accredited agent
3798	3798	22 of the limited liability company.
3799	3799	23 Except as provided in this Section, the retailer filing
3800	3800	24 the return under this Section shall, at the time of filing such
3801	3801	25 return, pay to the Department the amount of tax imposed by this
3802	3802	26 Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
3803	3803
3804	3804
3805	3805
3806	3806
3807	3807
3808	3808	SB2734 - 100 - LRB103 36066 HLH 66153 b
3809	3809
3810	3810
3811	3811	SB2734- 101 -LRB103 36066 HLH 66153 b SB2734 - 101 - LRB103 36066 HLH 66153 b
3812	3812	SB2734 - 101 - LRB103 36066 HLH 66153 b
3813	3813	1 on and after January 1, 1990, or $5 per calendar year,
3814	3814	2 whichever is greater, which is allowed to reimburse the
3815	3815	3 retailer for the expenses incurred in keeping records,
3816	3816	4 preparing and filing returns, remitting the tax and supplying
3817	3817	5 data to the Department on request. On and after January 1,
3818	3818	6 2021, a certified service provider, as defined in the Leveling
3819	3819	7 the Playing Field for Illinois Retail Act, filing the return
3820	3820	8 under this Section on behalf of a remote retailer shall, at the
3821	3821	9 time of such return, pay to the Department the amount of tax
3822	3822	10 imposed by this Act less a discount of 1.75%. A remote retailer
3823	3823	11 using a certified service provider to file a return on its
3824	3824	12 behalf, as provided in the Leveling the Playing Field for
3825	3825	13 Illinois Retail Act, is not eligible for the discount. When
3826	3826	14 determining the discount allowed under this Section, retailers
3827	3827	15 shall include the amount of tax that would have been due at the
3828	3828	16 1% rate but for the 0% rate imposed under Public Act 102-700.
3829	3829	17 When determining the discount allowed under this Section,
3830	3830	18 retailers shall include the amount of tax that would have been
3831	3831	19 due at the 6.25% rate but for the 1.25% rate imposed on sales
3832	3832	20 tax holiday items under Public Act 102-700. The discount under
3833	3833	21 this Section is not allowed for the 1.25% portion of taxes paid
3834	3834	22 on aviation fuel that is subject to the revenue use
3835	3835	23 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. Any
3836	3836	24 prepayment made pursuant to Section 2d of this Act shall be
3837	3837	25 included in the amount on which such 2.1% or 1.75% discount is
3838	3838	26 computed. In the case of retailers who report and pay the tax
3839	3839
3840	3840
3841	3841
3842	3842
3843	3843
3844	3844	SB2734 - 101 - LRB103 36066 HLH 66153 b
3845	3845
3846	3846
3847	3847	SB2734- 102 -LRB103 36066 HLH 66153 b SB2734 - 102 - LRB103 36066 HLH 66153 b
3848	3848	SB2734 - 102 - LRB103 36066 HLH 66153 b
3849	3849	1 on a transaction by transaction basis, as provided in this
3850	3850	2 Section, such discount shall be taken with each such tax
3851	3851	3 remittance instead of when such retailer files his periodic
3852	3852	4 return. The discount allowed under this Section is allowed
3853	3853	5 only for returns that are filed in the manner required by this
3854	3854	6 Act. The Department may disallow the discount for retailers
3855	3855	7 whose certificate of registration is revoked at the time the
3856	3856	8 return is filed, but only if the Department's decision to
3857	3857	9 revoke the certificate of registration has become final.
3858	3858	10 Before October 1, 2000, if the taxpayer's average monthly
3859	3859	11 tax liability to the Department under this Act, the Use Tax
3860	3860	12 Act, the Service Occupation Tax Act, and the Service Use Tax
3861	3861	13 Act, excluding any liability for prepaid sales tax to be
3862	3862	14 remitted in accordance with Section 2d of this Act, was
3863	3863	15 $10,000 or more during the preceding 4 complete calendar
3864	3864	16 quarters, he shall file a return with the Department each
3865	3865	17 month by the 20th day of the month next following the month
3866	3866	18 during which such tax liability is incurred and shall make
3867	3867	19 payments to the Department on or before the 7th, 15th, 22nd and
3868	3868	20 last day of the month during which such liability is incurred.
3869	3869	21 On and after October 1, 2000, if the taxpayer's average
3870	3870	22 monthly tax liability to the Department under this Act, the
3871	3871	23 Use Tax Act, the Service Occupation Tax Act, and the Service
3872	3872	24 Use Tax Act, excluding any liability for prepaid sales tax to
3873	3873	25 be remitted in accordance with Section 2d of this Act, was
3874	3874	26 $20,000 or more during the preceding 4 complete calendar
3875	3875
3876	3876
3877	3877
3878	3878
3879	3879
3880	3880	SB2734 - 102 - LRB103 36066 HLH 66153 b
3881	3881
3882	3882
3883	3883	SB2734- 103 -LRB103 36066 HLH 66153 b SB2734 - 103 - LRB103 36066 HLH 66153 b
3884	3884	SB2734 - 103 - LRB103 36066 HLH 66153 b
3885	3885	1 quarters, he shall file a return with the Department each
3886	3886	2 month by the 20th day of the month next following the month
3887	3887	3 during which such tax liability is incurred and shall make
3888	3888	4 payment to the Department on or before the 7th, 15th, 22nd and
3889	3889	5 last day of the month during which such liability is incurred.
3890	3890	6 If the month during which such tax liability is incurred began
3891	3891	7 prior to January 1, 1985, each payment shall be in an amount
3892	3892	8 equal to 1/4 of the taxpayer's actual liability for the month
3893	3893	9 or an amount set by the Department not to exceed 1/4 of the
3894	3894	10 average monthly liability of the taxpayer to the Department
3895	3895	11 for the preceding 4 complete calendar quarters (excluding the
3896	3896	12 month of highest liability and the month of lowest liability
3897	3897	13 in such 4 quarter period). If the month during which such tax
3898	3898	14 liability is incurred begins on or after January 1, 1985 and
3899	3899	15 prior to January 1, 1987, each payment shall be in an amount
3900	3900	16 equal to 22.5% of the taxpayer's actual liability for the
3901	3901	17 month or 27.5% of the taxpayer's liability for the same
3902	3902	18 calendar month of the preceding year. If the month during
3903	3903	19 which such tax liability is incurred begins on or after
3904	3904	20 January 1, 1987 and prior to January 1, 1988, each payment
3905	3905	21 shall be in an amount equal to 22.5% of the taxpayer's actual
3906	3906	22 liability for the month or 26.25% of the taxpayer's liability
3907	3907	23 for the same calendar month of the preceding year. If the month
3908	3908	24 during which such tax liability is incurred begins on or after
3909	3909	25 January 1, 1988, and prior to January 1, 1989, or begins on or
3910	3910	26 after January 1, 1996, each payment shall be in an amount equal
3911	3911
3912	3912
3913	3913
3914	3914
3915	3915
3916	3916	SB2734 - 103 - LRB103 36066 HLH 66153 b
3917	3917
3918	3918
3919	3919	SB2734- 104 -LRB103 36066 HLH 66153 b SB2734 - 104 - LRB103 36066 HLH 66153 b
3920	3920	SB2734 - 104 - LRB103 36066 HLH 66153 b
3921	3921	1 to 22.5% of the taxpayer's actual liability for the month or
3922	3922	2 25% of the taxpayer's liability for the same calendar month of
3923	3923	3 the preceding year. If the month during which such tax
3924	3924	4 liability is incurred begins on or after January 1, 1989, and
3925	3925	5 prior to January 1, 1996, each payment shall be in an amount
3926	3926	6 equal to 22.5% of the taxpayer's actual liability for the
3927	3927	7 month or 25% of the taxpayer's liability for the same calendar
3928	3928	8 month of the preceding year or 100% of the taxpayer's actual
3929	3929	9 liability for the quarter monthly reporting period. The amount
3930	3930	10 of such quarter monthly payments shall be credited against the
3931	3931	11 final tax liability of the taxpayer's return for that month.
3932	3932	12 Before October 1, 2000, once applicable, the requirement of
3933	3933	13 the making of quarter monthly payments to the Department by
3934	3934	14 taxpayers having an average monthly tax liability of $10,000
3935	3935	15 or more as determined in the manner provided above shall
3936	3936	16 continue until such taxpayer's average monthly liability to
3937	3937	17 the Department during the preceding 4 complete calendar
3938	3938	18 quarters (excluding the month of highest liability and the
3939	3939	19 month of lowest liability) is less than $9,000, or until such
3940	3940	20 taxpayer's average monthly liability to the Department as
3941	3941	21 computed for each calendar quarter of the 4 preceding complete
3942	3942	22 calendar quarter period is less than $10,000. However, if a
3943	3943	23 taxpayer can show the Department that a substantial change in
3944	3944	24 the taxpayer's business has occurred which causes the taxpayer
3945	3945	25 to anticipate that his average monthly tax liability for the
3946	3946	26 reasonably foreseeable future will fall below the $10,000
3947	3947
3948	3948
3949	3949
3950	3950
3951	3951
3952	3952	SB2734 - 104 - LRB103 36066 HLH 66153 b
3953	3953
3954	3954
3955	3955	SB2734- 105 -LRB103 36066 HLH 66153 b SB2734 - 105 - LRB103 36066 HLH 66153 b
3956	3956	SB2734 - 105 - LRB103 36066 HLH 66153 b
3957	3957	1 threshold stated above, then such taxpayer may petition the
3958	3958	2 Department for a change in such taxpayer's reporting status.
3959	3959	3 On and after October 1, 2000, once applicable, the requirement
3960	3960	4 of the making of quarter monthly payments to the Department by
3961	3961	5 taxpayers having an average monthly tax liability of $20,000
3962	3962	6 or more as determined in the manner provided above shall
3963	3963	7 continue until such taxpayer's average monthly liability to
3964	3964	8 the Department during the preceding 4 complete calendar
3965	3965	9 quarters (excluding the month of highest liability and the
3966	3966	10 month of lowest liability) is less than $19,000 or until such
3967	3967	11 taxpayer's average monthly liability to the Department as
3968	3968	12 computed for each calendar quarter of the 4 preceding complete
3969	3969	13 calendar quarter period is less than $20,000. However, if a
3970	3970	14 taxpayer can show the Department that a substantial change in
3971	3971	15 the taxpayer's business has occurred which causes the taxpayer
3972	3972	16 to anticipate that his average monthly tax liability for the
3973	3973	17 reasonably foreseeable future will fall below the $20,000
3974	3974	18 threshold stated above, then such taxpayer may petition the
3975	3975	19 Department for a change in such taxpayer's reporting status.
3976	3976	20 The Department shall change such taxpayer's reporting status
3977	3977	21 unless it finds that such change is seasonal in nature and not
3978	3978	22 likely to be long term. Quarter monthly payment status shall
3979	3979	23 be determined under this paragraph as if the rate reduction to
3980	3980	24 0% in Public Act 102-700 on food for human consumption that is
3981	3981	25 to be consumed off the premises where it is sold (other than
3982	3982	26 alcoholic beverages, food consisting of or infused with adult
3983	3983
3984	3984
3985	3985
3986	3986
3987	3987
3988	3988	SB2734 - 105 - LRB103 36066 HLH 66153 b
3989	3989
3990	3990
3991	3991	SB2734- 106 -LRB103 36066 HLH 66153 b SB2734 - 106 - LRB103 36066 HLH 66153 b
3992	3992	SB2734 - 106 - LRB103 36066 HLH 66153 b
3993	3993	1 use cannabis, soft drinks, and food that has been prepared for
3994	3994	2 immediate consumption) had not occurred. For quarter monthly
3995	3995	3 payments due under this paragraph on or after July 1, 2023 and
3996	3996	4 through June 30, 2024, "25% of the taxpayer's liability for
3997	3997	5 the same calendar month of the preceding year" shall be
3998	3998	6 determined as if the rate reduction to 0% in Public Act 102-700
3999	3999	7 had not occurred. Quarter monthly payment status shall be
4000	4000	8 determined under this paragraph as if the rate reduction to
4001	4001	9 1.25% in Public Act 102-700 on sales tax holiday items had not
4002	4002	10 occurred. For quarter monthly payments due on or after July 1,
4003	4003	11 2023 and through June 30, 2024, "25% of the taxpayer's
4004	4004	12 liability for the same calendar month of the preceding year"
4005	4005	13 shall be determined as if the rate reduction to 1.25% in Public
4006	4006	14 Act 102-700 on sales tax holiday items had not occurred. If any
4007	4007	15 such quarter monthly payment is not paid at the time or in the
4008	4008	16 amount required by this Section, then the taxpayer shall be
4009	4009	17 liable for penalties and interest on the difference between
4010	4010	18 the minimum amount due as a payment and the amount of such
4011	4011	19 quarter monthly payment actually and timely paid, except
4012	4012	20 insofar as the taxpayer has previously made payments for that
4013	4013	21 month to the Department in excess of the minimum payments
4014	4014	22 previously due as provided in this Section. The Department
4015	4015	23 shall make reasonable rules and regulations to govern the
4016	4016	24 quarter monthly payment amount and quarter monthly payment
4017	4017	25 dates for taxpayers who file on other than a calendar monthly
4018	4018	26 basis.
4019	4019
4020	4020
4021	4021
4022	4022
4023	4023
4024	4024	SB2734 - 106 - LRB103 36066 HLH 66153 b
4025	4025
4026	4026
4027	4027	SB2734- 107 -LRB103 36066 HLH 66153 b SB2734 - 107 - LRB103 36066 HLH 66153 b
4028	4028	SB2734 - 107 - LRB103 36066 HLH 66153 b
4029	4029	1 The provisions of this paragraph apply before October 1,
4030	4030	2 2001. Without regard to whether a taxpayer is required to make
4031	4031	3 quarter monthly payments as specified above, any taxpayer who
4032	4032	4 is required by Section 2d of this Act to collect and remit
4033	4033	5 prepaid taxes and has collected prepaid taxes which average in
4034	4034	6 excess of $25,000 per month during the preceding 2 complete
4035	4035	7 calendar quarters, shall file a return with the Department as
4036	4036	8 required by Section 2f and shall make payments to the
4037	4037	9 Department on or before the 7th, 15th, 22nd and last day of the
4038	4038	10 month during which such liability is incurred. If the month
4039	4039	11 during which such tax liability is incurred began prior to
4040	4040	12 September 1, 1985 (the effective date of Public Act 84-221),
4041	4041	13 each payment shall be in an amount not less than 22.5% of the
4042	4042	14 taxpayer's actual liability under Section 2d. If the month
4043	4043	15 during which such tax liability is incurred begins on or after
4044	4044	16 January 1, 1986, each payment shall be in an amount equal to
4045	4045	17 22.5% of the taxpayer's actual liability for the month or
4046	4046	18 27.5% of the taxpayer's liability for the same calendar month
4047	4047	19 of the preceding calendar year. If the month during which such
4048	4048	20 tax liability is incurred begins on or after January 1, 1987,
4049	4049	21 each payment shall be in an amount equal to 22.5% of the
4050	4050	22 taxpayer's actual liability for the month or 26.25% of the
4051	4051	23 taxpayer's liability for the same calendar month of the
4052	4052	24 preceding year. The amount of such quarter monthly payments
4053	4053	25 shall be credited against the final tax liability of the
4054	4054	26 taxpayer's return for that month filed under this Section or
4055	4055
4056	4056
4057	4057
4058	4058
4059	4059
4060	4060	SB2734 - 107 - LRB103 36066 HLH 66153 b
4061	4061
4062	4062
4063	4063	SB2734- 108 -LRB103 36066 HLH 66153 b SB2734 - 108 - LRB103 36066 HLH 66153 b
4064	4064	SB2734 - 108 - LRB103 36066 HLH 66153 b
4065	4065	1 Section 2f, as the case may be. Once applicable, the
4066	4066	2 requirement of the making of quarter monthly payments to the
4067	4067	3 Department pursuant to this paragraph shall continue until
4068	4068	4 such taxpayer's average monthly prepaid tax collections during
4069	4069	5 the preceding 2 complete calendar quarters is $25,000 or less.
4070	4070	6 If any such quarter monthly payment is not paid at the time or
4071	4071	7 in the amount required, the taxpayer shall be liable for
4072	4072	8 penalties and interest on such difference, except insofar as
4073	4073	9 the taxpayer has previously made payments for that month in
4074	4074	10 excess of the minimum payments previously due.
4075	4075	11 The provisions of this paragraph apply on and after
4076	4076	12 October 1, 2001. Without regard to whether a taxpayer is
4077	4077	13 required to make quarter monthly payments as specified above,
4078	4078	14 any taxpayer who is required by Section 2d of this Act to
4079	4079	15 collect and remit prepaid taxes and has collected prepaid
4080	4080	16 taxes that average in excess of $20,000 per month during the
4081	4081	17 preceding 4 complete calendar quarters shall file a return
4082	4082	18 with the Department as required by Section 2f and shall make
4083	4083	19 payments to the Department on or before the 7th, 15th, 22nd,
4084	4084	20 and last day of the month during which the liability is
4085	4085	21 incurred. Each payment shall be in an amount equal to 22.5% of
4086	4086	22 the taxpayer's actual liability for the month or 25% of the
4087	4087	23 taxpayer's liability for the same calendar month of the
4088	4088	24 preceding year. The amount of the quarter monthly payments
4089	4089	25 shall be credited against the final tax liability of the
4090	4090	26 taxpayer's return for that month filed under this Section or
4091	4091
4092	4092
4093	4093
4094	4094
4095	4095
4096	4096	SB2734 - 108 - LRB103 36066 HLH 66153 b
4097	4097
4098	4098
4099	4099	SB2734- 109 -LRB103 36066 HLH 66153 b SB2734 - 109 - LRB103 36066 HLH 66153 b
4100	4100	SB2734 - 109 - LRB103 36066 HLH 66153 b
4101	4101	1 Section 2f, as the case may be. Once applicable, the
4102	4102	2 requirement of the making of quarter monthly payments to the
4103	4103	3 Department pursuant to this paragraph shall continue until the
4104	4104	4 taxpayer's average monthly prepaid tax collections during the
4105	4105	5 preceding 4 complete calendar quarters (excluding the month of
4106	4106	6 highest liability and the month of lowest liability) is less
4107	4107	7 than $19,000 or until such taxpayer's average monthly
4108	4108	8 liability to the Department as computed for each calendar
4109	4109	9 quarter of the 4 preceding complete calendar quarters is less
4110	4110	10 than $20,000. If any such quarter monthly payment is not paid
4111	4111	11 at the time or in the amount required, the taxpayer shall be
4112	4112	12 liable for penalties and interest on such difference, except
4113	4113	13 insofar as the taxpayer has previously made payments for that
4114	4114	14 month in excess of the minimum payments previously due.
4115	4115	15 If any payment provided for in this Section exceeds the
4116	4116	16 taxpayer's liabilities under this Act, the Use Tax Act, the
4117	4117	17 Service Occupation Tax Act, and the Service Use Tax Act, as
4118	4118	18 shown on an original monthly return, the Department shall, if
4119	4119	19 requested by the taxpayer, issue to the taxpayer a credit
4120	4120	20 memorandum no later than 30 days after the date of payment. The
4121	4121	21 credit evidenced by such credit memorandum may be assigned by
4122	4122	22 the taxpayer to a similar taxpayer under this Act, the Use Tax
4123	4123	23 Act, the Service Occupation Tax Act, or the Service Use Tax
4124	4124	24 Act, in accordance with reasonable rules and regulations to be
4125	4125	25 prescribed by the Department. If no such request is made, the
4126	4126	26 taxpayer may credit such excess payment against tax liability
4127	4127
4128	4128
4129	4129
4130	4130
4131	4131
4132	4132	SB2734 - 109 - LRB103 36066 HLH 66153 b
4133	4133
4134	4134
4135	4135	SB2734- 110 -LRB103 36066 HLH 66153 b SB2734 - 110 - LRB103 36066 HLH 66153 b
4136	4136	SB2734 - 110 - LRB103 36066 HLH 66153 b
4137	4137	1 subsequently to be remitted to the Department under this Act,
4138	4138	2 the Use Tax Act, the Service Occupation Tax Act, or the Service
4139	4139	3 Use Tax Act, in accordance with reasonable rules and
4140	4140	4 regulations prescribed by the Department. If the Department
4141	4141	5 subsequently determined that all or any part of the credit
4142	4142	6 taken was not actually due to the taxpayer, the taxpayer's
4143	4143	7 2.1% and 1.75% vendor's discount shall be reduced by 2.1% or
4144	4144	8 1.75% of the difference between the credit taken and that
4145	4145	9 actually due, and that taxpayer shall be liable for penalties
4146	4146	10 and interest on such difference.
4147	4147	11 If a retailer of motor fuel is entitled to a credit under
4148	4148	12 Section 2d of this Act which exceeds the taxpayer's liability
4149	4149	13 to the Department under this Act for the month for which the
4150	4150	14 taxpayer is filing a return, the Department shall issue the
4151	4151	15 taxpayer a credit memorandum for the excess.
4152	4152	16 Beginning January 1, 1990, each month the Department shall
4153	4153	17 pay into the Local Government Tax Fund, a special fund in the
4154	4154	18 State treasury which is hereby created, the net revenue
4155	4155	19 realized for the preceding month from the 1% tax imposed under
4156	4156	20 this Act.
4157	4157	21 Beginning January 1, 1990, each month the Department shall
4158	4158	22 pay into the County and Mass Transit District Fund, a special
4159	4159	23 fund in the State treasury which is hereby created, 4% of the
4160	4160	24 net revenue realized for the preceding month from the 6.25%
4161	4161	25 general rate other than aviation fuel sold on or after
4162	4162	26 December 1, 2019. This exception for aviation fuel only
4163	4163
4164	4164
4165	4165
4166	4166
4167	4167
4168	4168	SB2734 - 110 - LRB103 36066 HLH 66153 b
4169	4169
4170	4170
4171	4171	SB2734- 111 -LRB103 36066 HLH 66153 b SB2734 - 111 - LRB103 36066 HLH 66153 b
4172	4172	SB2734 - 111 - LRB103 36066 HLH 66153 b
4173	4173	1 applies for so long as the revenue use requirements of 49
4174	4174	2 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
4175	4175	3 Beginning August 1, 2000, each month the Department shall
4176	4176	4 pay into the County and Mass Transit District Fund 20% of the
4177	4177	5 net revenue realized for the preceding month from the 1.25%
4178	4178	6 rate on the selling price of motor fuel and gasohol. If, in any
4179	4179	7 month, the tax on sales tax holiday items, as defined in
4180	4180	8 Section 2-8, is imposed at the rate of 1.25%, then the
4181	4181	9 Department shall pay 20% of the net revenue realized for that
4182	4182	10 month from the 1.25% rate on the selling price of sales tax
4183	4183	11 holiday items into the County and Mass Transit District Fund.
4184	4184	12 Beginning January 1, 1990, each month the Department shall
4185	4185	13 pay into the Local Government Tax Fund 16% of the net revenue
4186	4186	14 realized for the preceding month from the 6.25% general rate
4187	4187	15 on the selling price of tangible personal property other than
4188	4188	16 aviation fuel sold on or after December 1, 2019. This
4189	4189	17 exception for aviation fuel only applies for so long as the
4190	4190	18 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
4191	4191	19 47133 are binding on the State.
4192	4192	20 For aviation fuel sold on or after December 1, 2019 and
4193	4193	21 before July 1, 2024, each month the Department shall pay into
4194	4194	22 the State Aviation Program Fund 20% of the net revenue
4195	4195	23 realized for the preceding month from the 6.25% general rate
4196	4196	24 on the selling price of aviation fuel, less an amount
4197	4197	25 estimated by the Department to be required for refunds of the
4198	4198	26 20% portion of the tax on aviation fuel under this Act, which
4199	4199
4200	4200
4201	4201
4202	4202
4203	4203
4204	4204	SB2734 - 111 - LRB103 36066 HLH 66153 b
4205	4205
4206	4206
4207	4207	SB2734- 112 -LRB103 36066 HLH 66153 b SB2734 - 112 - LRB103 36066 HLH 66153 b
4208	4208	SB2734 - 112 - LRB103 36066 HLH 66153 b
4209	4209	1 amount shall be deposited into the Aviation Fuel Sales Tax
4210	4210	2 Refund Fund. For aviation fuel sold on or after July 1, 2024,
4211	4211	3 each month the Department shall pay into the State Aviation
4212	4212	4 Program Fund 25% of the net revenue realized for the preceding
4213	4213	5 month from the 6.25% general rate on the selling price of
4214	4214	6 aviation fuel, less an amount estimated by the Department to
4215	4215	7 be required for refunds of the 20% or 25% portion of the tax on
4216	4216	8 aviation fuel under this Act, as applicable, which amount
4217	4217	9 shall be deposited into the Aviation Fuel Sales Tax Refund
4218	4218	10 Fund. The Department shall only pay moneys into the State
4219	4219	11 Aviation Program Fund and the Aviation Fuel Sales Tax Refund
4220	4220	12 Fund under this Act for so long as the revenue use requirements
4221	4221	13 of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
4222	4222	14 State.
4223	4223	15 Beginning August 1, 2000, each month the Department shall
4224	4224	16 pay into the Local Government Tax Fund 80% of the net revenue
4225	4225	17 realized for the preceding month from the 1.25% rate on the
4226	4226	18 selling price of motor fuel and gasohol. If, in any month, the
4227	4227	19 tax on sales tax holiday items, as defined in Section 2-8, is
4228	4228	20 imposed at the rate of 1.25%, then the Department shall pay 80%
4229	4229	21 of the net revenue realized for that month from the 1.25% rate
4230	4230	22 on the selling price of sales tax holiday items into the Local
4231	4231	23 Government Tax Fund.
4232	4232	24 Beginning October 1, 2009, each month the Department shall
4233	4233	25 pay into the Capital Projects Fund an amount that is equal to
4234	4234	26 an amount estimated by the Department to represent 80% of the
4235	4235
4236	4236
4237	4237
4238	4238
4239	4239
4240	4240	SB2734 - 112 - LRB103 36066 HLH 66153 b
4241	4241
4242	4242
4243	4243	SB2734- 113 -LRB103 36066 HLH 66153 b SB2734 - 113 - LRB103 36066 HLH 66153 b
4244	4244	SB2734 - 113 - LRB103 36066 HLH 66153 b
4245	4245	1 net revenue realized for the preceding month from the sale of
4246	4246	2 candy, grooming and hygiene products, and soft drinks that had
4247	4247	3 been taxed at a rate of 1% prior to September 1, 2009 but that
4248	4248	4 are now taxed at 6.25%.
4249	4249	5 Beginning July 1, 2011, each month the Department shall
4250	4250	6 pay into the Clean Air Act Permit Fund 80% of the net revenue
4251	4251	7 realized for the preceding month from the 6.25% general rate
4252	4252	8 on the selling price of sorbents used in Illinois in the
4253	4253	9 process of sorbent injection as used to comply with the
4254	4254	10 Environmental Protection Act or the federal Clean Air Act, but
4255	4255	11 the total payment into the Clean Air Act Permit Fund under this
4256	4256	12 Act and the Use Tax Act shall not exceed $2,000,000 in any
4257	4257	13 fiscal year.
4258	4258	14 Beginning July 1, 2013, each month the Department shall
4259	4259	15 pay into the Underground Storage Tank Fund from the proceeds
4260	4260	16 collected under this Act, the Use Tax Act, the Service Use Tax
4261	4261	17 Act, and the Service Occupation Tax Act an amount equal to the
4262	4262	18 average monthly deficit in the Underground Storage Tank Fund
4263	4263	19 during the prior year, as certified annually by the Illinois
4264	4264	20 Environmental Protection Agency, but the total payment into
4265	4265	21 the Underground Storage Tank Fund under this Act, the Use Tax
4266	4266	22 Act, the Service Use Tax Act, and the Service Occupation Tax
4267	4267	23 Act shall not exceed $18,000,000 in any State fiscal year. As
4268	4268	24 used in this paragraph, the "average monthly deficit" shall be
4269	4269	25 equal to the difference between the average monthly claims for
4270	4270	26 payment by the fund and the average monthly revenues deposited
4271	4271
4272	4272
4273	4273
4274	4274
4275	4275
4276	4276	SB2734 - 113 - LRB103 36066 HLH 66153 b
4277	4277
4278	4278
4279	4279	SB2734- 114 -LRB103 36066 HLH 66153 b SB2734 - 114 - LRB103 36066 HLH 66153 b
4280	4280	SB2734 - 114 - LRB103 36066 HLH 66153 b
4281	4281	1 into the fund, excluding payments made pursuant to this
4282	4282	2 paragraph.
4283	4283	3 Beginning July 1, 2015, of the remainder of the moneys
4284	4284	4 received by the Department under the Use Tax Act, the Service
4285	4285	5 Use Tax Act, the Service Occupation Tax Act, and this Act, each
4286	4286	6 month the Department shall deposit $500,000 into the State
4287	4287	7 Crime Laboratory Fund.
4288	4288	8 Of the remainder of the moneys received by the Department
4289	4289	9 pursuant to this Act, (a) 1.75% thereof shall be paid into the
4290	4290	10 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
4291	4291	11 and after July 1, 1989, 3.8% thereof shall be paid into the
4292	4292	12 Build Illinois Fund; provided, however, that if in any fiscal
4293	4293	13 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
4294	4294	14 may be, of the moneys received by the Department and required
4295	4295	15 to be paid into the Build Illinois Fund pursuant to this Act,
4296	4296	16 Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
4297	4297	17 Act, and Section 9 of the Service Occupation Tax Act, such Acts
4298	4298	18 being hereinafter called the "Tax Acts" and such aggregate of
4299	4299	19 2.2% or 3.8%, as the case may be, of moneys being hereinafter
4300	4300	20 called the "Tax Act Amount", and (2) the amount transferred to
4301	4301	21 the Build Illinois Fund from the State and Local Sales Tax
4302	4302	22 Reform Fund shall be less than the Annual Specified Amount (as
4303	4303	23 hereinafter defined), an amount equal to the difference shall
4304	4304	24 be immediately paid into the Build Illinois Fund from other
4305	4305	25 moneys received by the Department pursuant to the Tax Acts;
4306	4306	26 the "Annual Specified Amount" means the amounts specified
4307	4307
4308	4308
4309	4309
4310	4310
4311	4311
4312	4312	SB2734 - 114 - LRB103 36066 HLH 66153 b
4313	4313
4314	4314
4315	4315	SB2734- 115 -LRB103 36066 HLH 66153 b SB2734 - 115 - LRB103 36066 HLH 66153 b
4316	4316	SB2734 - 115 - LRB103 36066 HLH 66153 b
4317	4317	1 below for fiscal years 1986 through 1993:
4318	4318	2Fiscal YearAnnual Specified Amount31986$54,800,00041987$76,650,00051988$80,480,00061989$88,510,00071990$115,330,00081991$145,470,00091992$182,730,000101993$206,520,000; 2 Fiscal Year Annual Specified Amount 3 1986 $54,800,000 4 1987 $76,650,000 5 1988 $80,480,000 6 1989 $88,510,000 7 1990 $115,330,000 8 1991 $145,470,000 9 1992 $182,730,000 10 1993 $206,520,000;
4319	4319	2 Fiscal Year Annual Specified Amount
4320	4320	3 1986 $54,800,000
4321	4321	4 1987 $76,650,000
4322	4322	5 1988 $80,480,000
4323	4323	6 1989 $88,510,000
4324	4324	7 1990 $115,330,000
4325	4325	8 1991 $145,470,000
4326	4326	9 1992 $182,730,000
4327	4327	10 1993 $206,520,000;
4328	4328	11 and means the Certified Annual Debt Service Requirement (as
4329	4329	12 defined in Section 13 of the Build Illinois Bond Act) or the
4330	4330	13 Tax Act Amount, whichever is greater, for fiscal year 1994 and
4331	4331	14 each fiscal year thereafter; and further provided, that if on
4332	4332	15 the last business day of any month the sum of (1) the Tax Act
4333	4333	16 Amount required to be deposited into the Build Illinois Bond
4334	4334	17 Account in the Build Illinois Fund during such month and (2)
4335	4335	18 the amount transferred to the Build Illinois Fund from the
4336	4336	19 State and Local Sales Tax Reform Fund shall have been less than
4337	4337	20 1/12 of the Annual Specified Amount, an amount equal to the
4338	4338	21 difference shall be immediately paid into the Build Illinois
4339	4339	22 Fund from other moneys received by the Department pursuant to
4340	4340	23 the Tax Acts; and, further provided, that in no event shall the
4341	4341	24 payments required under the preceding proviso result in
4342	4342	25 aggregate payments into the Build Illinois Fund pursuant to
4343	4343	26 this clause (b) for any fiscal year in excess of the greater of
4344	4344
4345	4345
4346	4346
4347	4347
4348	4348
4349	4349	SB2734 - 115 - LRB103 36066 HLH 66153 b
4350	4350
4351	4351
4352	4352	2 Fiscal Year Annual Specified Amount
4353	4353	3 1986 $54,800,000
4354	4354	4 1987 $76,650,000
4355	4355	5 1988 $80,480,000
4356	4356	6 1989 $88,510,000
4357	4357	7 1990 $115,330,000
4358	4358	8 1991 $145,470,000
4359	4359	9 1992 $182,730,000
4360	4360	10 1993 $206,520,000;
4361	4361
4362	4362
4363	4363	SB2734- 116 -LRB103 36066 HLH 66153 b SB2734 - 116 - LRB103 36066 HLH 66153 b
4364	4364	SB2734 - 116 - LRB103 36066 HLH 66153 b
4365	4365	1 (i) the Tax Act Amount or (ii) the Annual Specified Amount for
4366	4366	2 such fiscal year. The amounts payable into the Build Illinois
4367	4367	3 Fund under clause (b) of the first sentence in this paragraph
4368	4368	4 shall be payable only until such time as the aggregate amount
4369	4369	5 on deposit under each trust indenture securing Bonds issued
4370	4370	6 and outstanding pursuant to the Build Illinois Bond Act is
4371	4371	7 sufficient, taking into account any future investment income,
4372	4372	8 to fully provide, in accordance with such indenture, for the
4373	4373	9 defeasance of or the payment of the principal of, premium, if
4374	4374	10 any, and interest on the Bonds secured by such indenture and on
4375	4375	11 any Bonds expected to be issued thereafter and all fees and
4376	4376	12 costs payable with respect thereto, all as certified by the
4377	4377	13 Director of the Bureau of the Budget (now Governor's Office of
4378	4378	14 Management and Budget). If on the last business day of any
4379	4379	15 month in which Bonds are outstanding pursuant to the Build
4380	4380	16 Illinois Bond Act, the aggregate of moneys deposited in the
4381	4381	17 Build Illinois Bond Account in the Build Illinois Fund in such
4382	4382	18 month shall be less than the amount required to be transferred
4383	4383	19 in such month from the Build Illinois Bond Account to the Build
4384	4384	20 Illinois Bond Retirement and Interest Fund pursuant to Section
4385	4385	21 13 of the Build Illinois Bond Act, an amount equal to such
4386	4386	22 deficiency shall be immediately paid from other moneys
4387	4387	23 received by the Department pursuant to the Tax Acts to the
4388	4388	24 Build Illinois Fund; provided, however, that any amounts paid
4389	4389	25 to the Build Illinois Fund in any fiscal year pursuant to this
4390	4390	26 sentence shall be deemed to constitute payments pursuant to
4391	4391
4392	4392
4393	4393
4394	4394
4395	4395
4396	4396	SB2734 - 116 - LRB103 36066 HLH 66153 b
4397	4397
4398	4398
4399	4399	SB2734- 117 -LRB103 36066 HLH 66153 b SB2734 - 117 - LRB103 36066 HLH 66153 b
4400	4400	SB2734 - 117 - LRB103 36066 HLH 66153 b
4401	4401	1 clause (b) of the first sentence of this paragraph and shall
4402	4402	2 reduce the amount otherwise payable for such fiscal year
4403	4403	3 pursuant to that clause (b). The moneys received by the
4404	4404	4 Department pursuant to this Act and required to be deposited
4405	4405	5 into the Build Illinois Fund are subject to the pledge, claim
4406	4406	6 and charge set forth in Section 12 of the Build Illinois Bond
4407	4407	7 Act.
4408	4408	8 Subject to payment of amounts into the Build Illinois Fund
4409	4409	9 as provided in the preceding paragraph or in any amendment
4410	4410	10 thereto hereafter enacted, the following specified monthly
4411	4411	11 installment of the amount requested in the certificate of the
4412	4412	12 Chairman of the Metropolitan Pier and Exposition Authority
4413	4413	13 provided under Section 8.25f of the State Finance Act, but not
4414	4414	14 in excess of sums designated as "Total Deposit", shall be
4415	4415	15 deposited in the aggregate from collections under Section 9 of
4416	4416	16 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
4417	4417	17 9 of the Service Occupation Tax Act, and Section 3 of the
4418	4418	18 Retailers' Occupation Tax Act into the McCormick Place
4419	4419	19 Expansion Project Fund in the specified fiscal years.
4420	4420	20Fiscal YearTotal Deposit211993 $0221994 53,000,000231995 58,000,000241996 61,000,000251997 64,000,000261998 68,000,000 20 Fiscal Year Total Deposit 21 1993 $0 22 1994 53,000,000 23 1995 58,000,000 24 1996 61,000,000 25 1997 64,000,000 26 1998 68,000,000
4421	4421	20 Fiscal Year Total Deposit
4422	4422	21 1993 $0
4423	4423	22 1994 53,000,000
4424	4424	23 1995 58,000,000
4425	4425	24 1996 61,000,000
4426	4426	25 1997 64,000,000
4427	4427	26 1998 68,000,000
4428	4428
4429	4429
4430	4430
4431	4431
4432	4432
4433	4433	SB2734 - 117 - LRB103 36066 HLH 66153 b
4434	4434
4435	4435
4436	4436	20 Fiscal Year Total Deposit
4437	4437	21 1993 $0
4438	4438	22 1994 53,000,000
4439	4439	23 1995 58,000,000
4440	4440	24 1996 61,000,000
4441	4441	25 1997 64,000,000
4442	4442	26 1998 68,000,000
4443	4443
4444	4444
4445	4445	SB2734- 118 -LRB103 36066 HLH 66153 b SB2734 - 118 - LRB103 36066 HLH 66153 b
4446	4446	SB2734 - 118 - LRB103 36066 HLH 66153 b
4447	4447	11999 71,000,00022000 75,000,00032001 80,000,00042002 93,000,00052003 99,000,00062004103,000,00072005108,000,00082006113,000,00092007119,000,000102008126,000,000112009132,000,000122010139,000,000132011146,000,000142012153,000,000152013161,000,000162014170,000,000172015179,000,000182016189,000,000192017199,000,000202018210,000,000212019221,000,000222020233,000,000232021300,000,000242022300,000,000252023300,000,000262024 300,000,000 1 1999 71,000,000 2 2000 75,000,000 3 2001 80,000,000 4 2002 93,000,000 5 2003 99,000,000 6 2004 103,000,000 7 2005 108,000,000 8 2006 113,000,000 9 2007 119,000,000 10 2008 126,000,000 11 2009 132,000,000 12 2010 139,000,000 13 2011 146,000,000 14 2012 153,000,000 15 2013 161,000,000 16 2014 170,000,000 17 2015 179,000,000 18 2016 189,000,000 19 2017 199,000,000 20 2018 210,000,000 21 2019 221,000,000 22 2020 233,000,000 23 2021 300,000,000 24 2022 300,000,000 25 2023 300,000,000 26 2024 300,000,000
4448	4448	1 1999 71,000,000
4449	4449	2 2000 75,000,000
4450	4450	3 2001 80,000,000
4451	4451	4 2002 93,000,000
4452	4452	5 2003 99,000,000
4453	4453	6 2004 103,000,000
4454	4454	7 2005 108,000,000
4455	4455	8 2006 113,000,000
4456	4456	9 2007 119,000,000
4457	4457	10 2008 126,000,000
4458	4458	11 2009 132,000,000
4459	4459	12 2010 139,000,000
4460	4460	13 2011 146,000,000
4461	4461	14 2012 153,000,000
4462	4462	15 2013 161,000,000
4463	4463	16 2014 170,000,000
4464	4464	17 2015 179,000,000
4465	4465	18 2016 189,000,000
4466	4466	19 2017 199,000,000
4467	4467	20 2018 210,000,000
4468	4468	21 2019 221,000,000
4469	4469	22 2020 233,000,000
4470	4470	23 2021 300,000,000
4471	4471	24 2022 300,000,000
4472	4472	25 2023 300,000,000
4473	4473	26 2024 300,000,000
4474	4474
4475	4475
4476	4476
4477	4477
4478	4478
4479	4479	SB2734 - 118 - LRB103 36066 HLH 66153 b
4480	4480
4481	4481	1 1999 71,000,000
4482	4482	2 2000 75,000,000
4483	4483	3 2001 80,000,000
4484	4484	4 2002 93,000,000
4485	4485	5 2003 99,000,000
4486	4486	6 2004 103,000,000
4487	4487	7 2005 108,000,000
4488	4488	8 2006 113,000,000
4489	4489	9 2007 119,000,000
4490	4490	10 2008 126,000,000
4491	4491	11 2009 132,000,000
4492	4492	12 2010 139,000,000
4493	4493	13 2011 146,000,000
4494	4494	14 2012 153,000,000
4495	4495	15 2013 161,000,000
4496	4496	16 2014 170,000,000
4497	4497	17 2015 179,000,000
4498	4498	18 2016 189,000,000
4499	4499	19 2017 199,000,000
4500	4500	20 2018 210,000,000
4501	4501	21 2019 221,000,000
4502	4502	22 2020 233,000,000
4503	4503	23 2021 300,000,000
4504	4504	24 2022 300,000,000
4505	4505	25 2023 300,000,000
4506	4506	26 2024 300,000,000
4507	4507
4508	4508
4509	4509	SB2734- 119 -LRB103 36066 HLH 66153 b SB2734 - 119 - LRB103 36066 HLH 66153 b
4510	4510	SB2734 - 119 - LRB103 36066 HLH 66153 b
4511	4511	12025 300,000,00022026 300,000,00032027 375,000,00042028 375,000,00052029 375,000,00062030 375,000,00072031 375,000,00082032 375,000,00092033375,000,000102034375,000,000112035375,000,000122036450,000,00013and 14each fiscal year 15thereafter that bonds 16are outstanding under 17Section 13.2 of the 18Metropolitan Pier and 19Exposition Authority Act, 20but not after fiscal year 2060. 1 2025 300,000,000 2 2026 300,000,000 3 2027 375,000,000 4 2028 375,000,000 5 2029 375,000,000 6 2030 375,000,000 7 2031 375,000,000 8 2032 375,000,000 9 2033 375,000,000 10 2034 375,000,000 11 2035 375,000,000 12 2036 450,000,000 13 and 14 each fiscal year 15 thereafter that bonds 16 are outstanding under 17 Section 13.2 of the 18 Metropolitan Pier and 19 Exposition Authority Act, 20 but not after fiscal year 2060.
4512	4512	1 2025 300,000,000
4513	4513	2 2026 300,000,000
4514	4514	3 2027 375,000,000
4515	4515	4 2028 375,000,000
4516	4516	5 2029 375,000,000
4517	4517	6 2030 375,000,000
4518	4518	7 2031 375,000,000
4519	4519	8 2032 375,000,000
4520	4520	9 2033 375,000,000
4521	4521	10 2034 375,000,000
4522	4522	11 2035 375,000,000
4523	4523	12 2036 450,000,000
4524	4524	13 and
4525	4525	14 each fiscal year
4526	4526	15 thereafter that bonds
4527	4527	16 are outstanding under
4528	4528	17 Section 13.2 of the
4529	4529	18 Metropolitan Pier and
4530	4530	19 Exposition Authority Act,
4531	4531	20 but not after fiscal year 2060.
4532	4532	21 Beginning July 20, 1993 and in each month of each fiscal
4533	4533	22 year thereafter, one-eighth of the amount requested in the
4534	4534	23 certificate of the Chairman of the Metropolitan Pier and
4535	4535	24 Exposition Authority for that fiscal year, less the amount
4536	4536	25 deposited into the McCormick Place Expansion Project Fund by
4537	4537	26 the State Treasurer in the respective month under subsection
4538	4538
4539	4539
4540	4540
4541	4541
4542	4542
4543	4543	SB2734 - 119 - LRB103 36066 HLH 66153 b
4544	4544
4545	4545	1 2025 300,000,000
4546	4546	2 2026 300,000,000
4547	4547	3 2027 375,000,000
4548	4548	4 2028 375,000,000
4549	4549	5 2029 375,000,000
4550	4550	6 2030 375,000,000
4551	4551	7 2031 375,000,000
4552	4552	8 2032 375,000,000
4553	4553	9 2033 375,000,000
4554	4554	10 2034 375,000,000
4555	4555	11 2035 375,000,000
4556	4556	12 2036 450,000,000
4557	4557	13 and
4558	4558	14 each fiscal year
4559	4559	15 thereafter that bonds
4560	4560	16 are outstanding under
4561	4561	17 Section 13.2 of the
4562	4562	18 Metropolitan Pier and
4563	4563	19 Exposition Authority Act,
4564	4564	20 but not after fiscal year 2060.
4565	4565
4566	4566
4567	4567	SB2734- 120 -LRB103 36066 HLH 66153 b SB2734 - 120 - LRB103 36066 HLH 66153 b
4568	4568	SB2734 - 120 - LRB103 36066 HLH 66153 b
4569	4569	1 (g) of Section 13 of the Metropolitan Pier and Exposition
4570	4570	2 Authority Act, plus cumulative deficiencies in the deposits
4571	4571	3 required under this Section for previous months and years,
4572	4572	4 shall be deposited into the McCormick Place Expansion Project
4573	4573	5 Fund, until the full amount requested for the fiscal year, but
4574	4574	6 not in excess of the amount specified above as "Total
4575	4575	7 Deposit", has been deposited.
4576	4576	8 Subject to payment of amounts into the Capital Projects
4577	4577	9 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
4578	4578	10 and the McCormick Place Expansion Project Fund pursuant to the
4579	4579	11 preceding paragraphs or in any amendments thereto hereafter
4580	4580	12 enacted, for aviation fuel sold on or after December 1, 2019,
4581	4581	13 the Department shall each month deposit into the Aviation Fuel
4582	4582	14 Sales Tax Refund Fund an amount estimated by the Department to
4583	4583	15 be required for refunds of the 80% portion of the tax on
4584	4584	16 aviation fuel under this Act. The Department shall only
4585	4585	17 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
4586	4586	18 under this paragraph for so long as the revenue use
4587	4587	19 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
4588	4588	20 binding on the State.
4589	4589	21 Subject to payment of amounts into the Build Illinois Fund
4590	4590	22 and the McCormick Place Expansion Project Fund pursuant to the
4591	4591	23 preceding paragraphs or in any amendments thereto hereafter
4592	4592	24 enacted, beginning July 1, 1993 and ending on September 30,
4593	4593	25 2013, the Department shall each month pay into the Illinois
4594	4594	26 Tax Increment Fund 0.27% of 80% of the net revenue realized for
4595	4595
4596	4596
4597	4597
4598	4598
4599	4599
4600	4600	SB2734 - 120 - LRB103 36066 HLH 66153 b
4601	4601
4602	4602
4603	4603	SB2734- 121 -LRB103 36066 HLH 66153 b SB2734 - 121 - LRB103 36066 HLH 66153 b
4604	4604	SB2734 - 121 - LRB103 36066 HLH 66153 b
4605	4605	1 the preceding month from the 6.25% general rate on the selling
4606	4606	2 price of tangible personal property.
4607	4607	3 Subject to payment of amounts into the Build Illinois
4608	4608	4 Fund, the McCormick Place Expansion Project Fund, and the
4609	4609	5 Illinois Tax Increment Fund pursuant to the preceding
4610	4610	6 paragraphs or in any amendments to this Section hereafter
4611	4611	7 enacted, beginning on the first day of the first calendar
4612	4612	8 month to occur on or after August 26, 2014 (the effective date
4613	4613	9 of Public Act 98-1098), each month, from the collections made
4614	4614	10 under Section 9 of the Use Tax Act, Section 9 of the Service
4615	4615	11 Use Tax Act, Section 9 of the Service Occupation Tax Act, and
4616	4616	12 Section 3 of the Retailers' Occupation Tax Act, the Department
4617	4617	13 shall pay into the Tax Compliance and Administration Fund, to
4618	4618	14 be used, subject to appropriation, to fund additional auditors
4619	4619	15 and compliance personnel at the Department of Revenue, an
4620	4620	16 amount equal to 1/12 of 5% of 80% of the cash receipts
4621	4621	17 collected during the preceding fiscal year by the Audit Bureau
4622	4622	18 of the Department under the Use Tax Act, the Service Use Tax
4623	4623	19 Act, the Service Occupation Tax Act, the Retailers' Occupation
4624	4624	20 Tax Act, and associated local occupation and use taxes
4625	4625	21 administered by the Department.
4626	4626	22 Subject to payments of amounts into the Build Illinois
4627	4627	23 Fund, the McCormick Place Expansion Project Fund, the Illinois
4628	4628	24 Tax Increment Fund, the Energy Infrastructure Fund, and the
4629	4629	25 Tax Compliance and Administration Fund as provided in this
4630	4630	26 Section, beginning on July 1, 2018 the Department shall pay
4631	4631
4632	4632
4633	4633
4634	4634
4635	4635
4636	4636	SB2734 - 121 - LRB103 36066 HLH 66153 b
4637	4637
4638	4638
4639	4639	SB2734- 122 -LRB103 36066 HLH 66153 b SB2734 - 122 - LRB103 36066 HLH 66153 b
4640	4640	SB2734 - 122 - LRB103 36066 HLH 66153 b
4641	4641	1 each month into the Downstate Public Transportation Fund the
4642	4642	2 moneys required to be so paid under Section 2-3 of the
4643	4643	3 Downstate Public Transportation Act.
4644	4644	4 Subject to successful execution and delivery of a
4645	4645	5 public-private agreement between the public agency and private
4646	4646	6 entity and completion of the civic build, beginning on July 1,
4647	4647	7 2023, of the remainder of the moneys received by the
4648	4648	8 Department under the Use Tax Act, the Service Use Tax Act, the
4649	4649	9 Service Occupation Tax Act, and this Act, the Department shall
4650	4650	10 deposit the following specified deposits in the aggregate from
4651	4651	11 collections under the Use Tax Act, the Service Use Tax Act, the
4652	4652	12 Service Occupation Tax Act, and the Retailers' Occupation Tax
4653	4653	13 Act, as required under Section 8.25g of the State Finance Act
4654	4654	14 for distribution consistent with the Public-Private
4655	4655	15 Partnership for Civic and Transit Infrastructure Project Act.
4656	4656	16 The moneys received by the Department pursuant to this Act and
4657	4657	17 required to be deposited into the Civic and Transit
4658	4658	18 Infrastructure Fund are subject to the pledge, claim and
4659	4659	19 charge set forth in Section 25-55 of the Public-Private
4660	4660	20 Partnership for Civic and Transit Infrastructure Project Act.
4661	4661	21 As used in this paragraph, "civic build", "private entity",
4662	4662	22 "public-private agreement", and "public agency" have the
4663	4663	23 meanings provided in Section 25-10 of the Public-Private
4664	4664	24 Partnership for Civic and Transit Infrastructure Project Act.
4665	4665	25 Fiscal Year.............................Total Deposit
4666	4666	26 2024.....................................$200,000,000
4667	4667
4668	4668
4669	4669
4670	4670
4671	4671
4672	4672	SB2734 - 122 - LRB103 36066 HLH 66153 b
4673	4673
4674	4674
4675	4675	SB2734- 123 -LRB103 36066 HLH 66153 b SB2734 - 123 - LRB103 36066 HLH 66153 b
4676	4676	SB2734 - 123 - LRB103 36066 HLH 66153 b
4677	4677	1 2025....................................$206,000,000
4678	4678	2 2026....................................$212,200,000
4679	4679	3 2027....................................$218,500,000
4680	4680	4 2028....................................$225,100,000
4681	4681	5 2029....................................$288,700,000
4682	4682	6 2030....................................$298,900,000
4683	4683	7 2031....................................$309,300,000
4684	4684	8 2032....................................$320,100,000
4685	4685	9 2033....................................$331,200,000
4686	4686	10 2034....................................$341,200,000
4687	4687	11 2035....................................$351,400,000
4688	4688	12 2036....................................$361,900,000
4689	4689	13 2037....................................$372,800,000
4690	4690	14 2038....................................$384,000,000
4691	4691	15 2039....................................$395,500,000
4692	4692	16 2040....................................$407,400,000
4693	4693	17 2041....................................$419,600,000
4694	4694	18 2042....................................$432,200,000
4695	4695	19 2043....................................$445,100,000
4696	4696	20 Beginning July 1, 2021 and until July 1, 2022, subject to
4697	4697	21 the payment of amounts into the County and Mass Transit
4698	4698	22 District Fund, the Local Government Tax Fund, the Build
4699	4699	23 Illinois Fund, the McCormick Place Expansion Project Fund, the
4700	4700	24 Illinois Tax Increment Fund, and the Tax Compliance and
4701	4701	25 Administration Fund as provided in this Section, the
4702	4702	26 Department shall pay each month into the Road Fund the amount
4703	4703
4704	4704
4705	4705
4706	4706
4707	4707
4708	4708	SB2734 - 123 - LRB103 36066 HLH 66153 b
4709	4709
4710	4710
4711	4711	SB2734- 124 -LRB103 36066 HLH 66153 b SB2734 - 124 - LRB103 36066 HLH 66153 b
4712	4712	SB2734 - 124 - LRB103 36066 HLH 66153 b
4713	4713	1 estimated to represent 16% of the net revenue realized from
4714	4714	2 the taxes imposed on motor fuel and gasohol. Beginning July 1,
4715	4715	3 2022 and until July 1, 2023, subject to the payment of amounts
4716	4716	4 into the County and Mass Transit District Fund, the Local
4717	4717	5 Government Tax Fund, the Build Illinois Fund, the McCormick
4718	4718	6 Place Expansion Project Fund, the Illinois Tax Increment Fund,
4719	4719	7 and the Tax Compliance and Administration Fund as provided in
4720	4720	8 this Section, the Department shall pay each month into the
4721	4721	9 Road Fund the amount estimated to represent 32% of the net
4722	4722	10 revenue realized from the taxes imposed on motor fuel and
4723	4723	11 gasohol. Beginning July 1, 2023 and until July 1, 2024,
4724	4724	12 subject to the payment of amounts into the County and Mass
4725	4725	13 Transit District Fund, the Local Government Tax Fund, the
4726	4726	14 Build Illinois Fund, the McCormick Place Expansion Project
4727	4727	15 Fund, the Illinois Tax Increment Fund, and the Tax Compliance
4728	4728	16 and Administration Fund as provided in this Section, the
4729	4729	17 Department shall pay each month into the Road Fund the amount
4730	4730	18 estimated to represent 48% of the net revenue realized from
4731	4731	19 the taxes imposed on motor fuel and gasohol. Beginning July 1,
4732	4732	20 2024 and until July 1, 2025, subject to the payment of amounts
4733	4733	21 into the County and Mass Transit District Fund, the Local
4734	4734	22 Government Tax Fund, the Build Illinois Fund, the McCormick
4735	4735	23 Place Expansion Project Fund, the Illinois Tax Increment Fund,
4736	4736	24 and the Tax Compliance and Administration Fund as provided in
4737	4737	25 this Section, the Department shall pay each month into the
4738	4738	26 Road Fund the amount estimated to represent 64% of the net
4739	4739
4740	4740
4741	4741
4742	4742
4743	4743
4744	4744	SB2734 - 124 - LRB103 36066 HLH 66153 b
4745	4745
4746	4746
4747	4747	SB2734- 125 -LRB103 36066 HLH 66153 b SB2734 - 125 - LRB103 36066 HLH 66153 b
4748	4748	SB2734 - 125 - LRB103 36066 HLH 66153 b
4749	4749	1 revenue realized from the taxes imposed on motor fuel and
4750	4750	2 gasohol. Beginning on July 1, 2025, subject to the payment of
4751	4751	3 amounts into the County and Mass Transit District Fund, the
4752	4752	4 Local Government Tax Fund, the Build Illinois Fund, the
4753	4753	5 McCormick Place Expansion Project Fund, the Illinois Tax
4754	4754	6 Increment Fund, and the Tax Compliance and Administration Fund
4755	4755	7 as provided in this Section, the Department shall pay each
4756	4756	8 month into the Road Fund the amount estimated to represent 80%
4757	4757	9 of the net revenue realized from the taxes imposed on motor
4758	4758	10 fuel and gasohol. As used in this paragraph "motor fuel" has
4759	4759	11 the meaning given to that term in Section 1.1 of the Motor Fuel
4760	4760	12 Tax Law, and "gasohol" has the meaning given to that term in
4761	4761	13 Section 3-40 of the Use Tax Act.
4762	4762	14 Of the remainder of the moneys received by the Department
4763	4763	15 pursuant to this Act, 75% thereof shall be paid into the State
4764	4764	16 treasury and 25% shall be reserved in a special account and
4765	4765	17 used only for the transfer to the Common School Fund as part of
4766	4766	18 the monthly transfer from the General Revenue Fund in
4767	4767	19 accordance with Section 8a of the State Finance Act.
4768	4768	20 The Department may, upon separate written notice to a
4769	4769	21 taxpayer, require the taxpayer to prepare and file with the
4770	4770	22 Department on a form prescribed by the Department within not
4771	4771	23 less than 60 days after receipt of the notice an annual
4772	4772	24 information return for the tax year specified in the notice.
4773	4773	25 Such annual return to the Department shall include a statement
4774	4774	26 of gross receipts as shown by the retailer's last federal
4775	4775
4776	4776
4777	4777
4778	4778
4779	4779
4780	4780	SB2734 - 125 - LRB103 36066 HLH 66153 b
4781	4781
4782	4782
4783	4783	SB2734- 126 -LRB103 36066 HLH 66153 b SB2734 - 126 - LRB103 36066 HLH 66153 b
4784	4784	SB2734 - 126 - LRB103 36066 HLH 66153 b
4785	4785	1 Federal income tax return. If the total receipts of the
4786	4786	2 business as reported in the federal Federal income tax return
4787	4787	3 do not agree with the gross receipts reported to the
4788	4788	4 Department of Revenue for the same period, the retailer shall
4789	4789	5 attach to his annual return a schedule showing a
4790	4790	6 reconciliation of the 2 amounts and the reasons for the
4791	4791	7 difference. The retailer's annual return to the Department
4792	4792	8 shall also disclose the cost of goods sold by the retailer
4793	4793	9 during the year covered by such return, opening and closing
4794	4794	10 inventories of such goods for such year, costs of goods used
4795	4795	11 from stock or taken from stock and given away by the retailer
4796	4796	12 during such year, payroll information of the retailer's
4797	4797	13 business during such year and any additional reasonable
4798	4798	14 information which the Department deems would be helpful in
4799	4799	15 determining the accuracy of the monthly, quarterly, or annual
4800	4800	16 returns filed by such retailer as provided for in this
4801	4801	17 Section.
4802	4802	18 If the annual information return required by this Section
4803	4803	19 is not filed when and as required, the taxpayer shall be liable
4804	4804	20 as follows:
4805	4805	21 (i) Until January 1, 1994, the taxpayer shall be
4806	4806	22 liable for a penalty equal to 1/6 of 1% of the tax due from
4807	4807	23 such taxpayer under this Act during the period to be
4808	4808	24 covered by the annual return for each month or fraction of
4809	4809	25 a month until such return is filed as required, the
4810	4810	26 penalty to be assessed and collected in the same manner as
4811	4811
4812	4812
4813	4813
4814	4814
4815	4815
4816	4816	SB2734 - 126 - LRB103 36066 HLH 66153 b
4817	4817
4818	4818
4819	4819	SB2734- 127 -LRB103 36066 HLH 66153 b SB2734 - 127 - LRB103 36066 HLH 66153 b
4820	4820	SB2734 - 127 - LRB103 36066 HLH 66153 b
4821	4821	1 any other penalty provided for in this Act.
4822	4822	2 (ii) On and after January 1, 1994, the taxpayer shall
4823	4823	3 be liable for a penalty as described in Section 3-4 of the
4824	4824	4 Uniform Penalty and Interest Act.
4825	4825	5 The chief executive officer, proprietor, owner, or highest
4826	4826	6 ranking manager shall sign the annual return to certify the
4827	4827	7 accuracy of the information contained therein. Any person who
4828	4828	8 willfully signs the annual return containing false or
4829	4829	9 inaccurate information shall be guilty of perjury and punished
4830	4830	10 accordingly. The annual return form prescribed by the
4831	4831	11 Department shall include a warning that the person signing the
4832	4832	12 return may be liable for perjury.
4833	4833	13 The provisions of this Section concerning the filing of an
4834	4834	14 annual information return do not apply to a retailer who is not
4835	4835	15 required to file an income tax return with the United States
4836	4836	16 Government.
4837	4837	17 As soon as possible after the first day of each month, upon
4838	4838	18 certification of the Department of Revenue, the Comptroller
4839	4839	19 shall order transferred and the Treasurer shall transfer from
4840	4840	20 the General Revenue Fund to the Motor Fuel Tax Fund an amount
4841	4841	21 equal to 1.7% of 80% of the net revenue realized under this Act
4842	4842	22 for the second preceding month. Beginning April 1, 2000, this
4843	4843	23 transfer is no longer required and shall not be made.
4844	4844	24 Net revenue realized for a month shall be the revenue
4845	4845	25 collected by the State pursuant to this Act, less the amount
4846	4846	26 paid out during that month as refunds to taxpayers for
4847	4847
4848	4848
4849	4849
4850	4850
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4857	4857	1 overpayment of liability.
4858	4858	2 For greater simplicity of administration, manufacturers,
4859	4859	3 importers and wholesalers whose products are sold at retail in
4860	4860	4 Illinois by numerous retailers, and who wish to do so, may
4861	4861	5 assume the responsibility for accounting and paying to the
4862	4862	6 Department all tax accruing under this Act with respect to
4863	4863	7 such sales, if the retailers who are affected do not make
4864	4864	8 written objection to the Department to this arrangement.
4865	4865	9 Any person who promotes, organizes, or provides retail
4866	4866	10 selling space for concessionaires or other types of sellers at
4867	4867	11 the Illinois State Fair, DuQuoin State Fair, county fairs,
4868	4868	12 local fairs, art shows, flea markets, and similar exhibitions
4869	4869	13 or events, including any transient merchant as defined by
4870	4870	14 Section 2 of the Transient Merchant Act of 1987, is required to
4871	4871	15 file a report with the Department providing the name of the
4872	4872	16 merchant's business, the name of the person or persons engaged
4873	4873	17 in merchant's business, the permanent address and Illinois
4874	4874	18 Retailers Occupation Tax Registration Number of the merchant,
4875	4875	19 the dates and location of the event, and other reasonable
4876	4876	20 information that the Department may require. The report must
4877	4877	21 be filed not later than the 20th day of the month next
4878	4878	22 following the month during which the event with retail sales
4879	4879	23 was held. Any person who fails to file a report required by
4880	4880	24 this Section commits a business offense and is subject to a
4881	4881	25 fine not to exceed $250.
4882	4882	26 Any person engaged in the business of selling tangible
4883	4883
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4885	4885
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4893	4893	1 personal property at retail as a concessionaire or other type
4894	4894	2 of seller at the Illinois State Fair, county fairs, art shows,
4895	4895	3 flea markets, and similar exhibitions or events, or any
4896	4896	4 transient merchants, as defined by Section 2 of the Transient
4897	4897	5 Merchant Act of 1987, may be required to make a daily report of
4898	4898	6 the amount of such sales to the Department and to make a daily
4899	4899	7 payment of the full amount of tax due. The Department shall
4900	4900	8 impose this requirement when it finds that there is a
4901	4901	9 significant risk of loss of revenue to the State at such an
4902	4902	10 exhibition or event. Such a finding shall be based on evidence
4903	4903	11 that a substantial number of concessionaires or other sellers
4904	4904	12 who are not residents of Illinois will be engaging in the
4905	4905	13 business of selling tangible personal property at retail at
4906	4906	14 the exhibition or event, or other evidence of a significant
4907	4907	15 risk of loss of revenue to the State. The Department shall
4908	4908	16 notify concessionaires and other sellers affected by the
4909	4909	17 imposition of this requirement. In the absence of notification
4910	4910	18 by the Department, the concessionaires and other sellers shall
4911	4911	19 file their returns as otherwise required in this Section.
4912	4912	20 (Source: P.A. 102-634, eff. 8-27-21; 102-700, Article 60,
4913	4913	21 Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
4914	4914	22 65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
4915	4915	23 1-1-23; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-363,
4916	4916	24 eff. 7-28-23; revised 9-27-23.)
4917	4917
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