Illinois 2025-2026 Regular Session

Illinois House Bill HB1177 Compare Versions

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

Old	New	Differences
1	1	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1177 Introduced , by Rep. Rita Mayfield SYNOPSIS AS INTRODUCED: 35 ILCS 105/3-1035 ILCS 105/935 ILCS 110/3-1035 ILCS 110/935 ILCS 115/3-1035 ILCS 115/9 from Ch. 120, par. 439.10935 ILCS 120/2-1035 ILCS 120/3 Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Imposes a 3.75% surcharge on firearms and firearm component parts. Sets forth provisions concerning the distribution of the proceeds. Effective immediately. LRB104 04967 HLH 14994 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1177 Introduced , by Rep. Rita Mayfield SYNOPSIS AS INTRODUCED: 35 ILCS 105/3-1035 ILCS 105/935 ILCS 110/3-1035 ILCS 110/935 ILCS 115/3-1035 ILCS 115/9 from Ch. 120, par. 439.10935 ILCS 120/2-1035 ILCS 120/3 35 ILCS 105/3-10 35 ILCS 105/9 35 ILCS 110/3-10 35 ILCS 110/9 35 ILCS 115/3-10 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/2-10 35 ILCS 120/3 Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Imposes a 3.75% surcharge on firearms and firearm component parts. Sets forth provisions concerning the distribution of the proceeds. Effective immediately. LRB104 04967 HLH 14994 b LRB104 04967 HLH 14994 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1177 Introduced , by Rep. Rita Mayfield SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 105/3-1035 ILCS 105/935 ILCS 110/3-1035 ILCS 110/935 ILCS 115/3-1035 ILCS 115/9 from Ch. 120, par. 439.10935 ILCS 120/2-1035 ILCS 120/3 35 ILCS 105/3-10 35 ILCS 105/9 35 ILCS 110/3-10 35 ILCS 110/9 35 ILCS 115/3-10 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/2-10 35 ILCS 120/3
4	4	35 ILCS 105/3-10
5	5	35 ILCS 105/9
6	6	35 ILCS 110/3-10
7	7	35 ILCS 110/9
8	8	35 ILCS 115/3-10
9	9	35 ILCS 115/9 from Ch. 120, par. 439.109
10	10	35 ILCS 120/2-10
11	11	35 ILCS 120/3
12	12	Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Imposes a 3.75% surcharge on firearms and firearm component parts. Sets forth provisions concerning the distribution of the proceeds. Effective immediately.
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15	15	A BILL FOR
16	16	HB1177LRB104 04967 HLH 14994 b HB1177 LRB104 04967 HLH 14994 b
17	17	HB1177 LRB104 04967 HLH 14994 b
18	18	1 AN ACT concerning revenue.
19	19	2 Be it enacted by the People of the State of Illinois,
20	20	3 represented in the General Assembly:
21	21	4 Section 5. The Use Tax Act is amended by changing Sections
22	22	5 3-10 and 9 as follows:
23	23	6 (35 ILCS 105/3-10)
24	24	7 Sec. 3-10. Rate of tax. Unless otherwise provided in this
25	25	8 Section, the tax imposed by this Act is at the rate of 6.25% of
26	26	9 either the selling price or the fair market value, if any, of
27	27	10 the tangible personal property, which, on and after January 1,
28	28	11 2025, includes leases of tangible personal property. In all
29	29	12 cases where property functionally used or consumed is the same
30	30	13 as the property that was purchased at retail, then the tax is
31	31	14 imposed on the selling price of the property. In all cases
32	32	15 where property functionally used or consumed is a by-product
33	33	16 or waste product that has been refined, manufactured, or
34	34	17 produced from property purchased at retail, then the tax is
35	35	18 imposed on the lower of the fair market value, if any, of the
36	36	19 specific property so used in this State or on the selling price
37	37	20 of the property purchased at retail. For purposes of this
38	38	21 Section "fair market value" means the price at which property
39	39	22 would change hands between a willing buyer and a willing
40	40	23 seller, neither being under any compulsion to buy or sell and
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44	44	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1177 Introduced , by Rep. Rita Mayfield SYNOPSIS AS INTRODUCED:
45	45	35 ILCS 105/3-1035 ILCS 105/935 ILCS 110/3-1035 ILCS 110/935 ILCS 115/3-1035 ILCS 115/9 from Ch. 120, par. 439.10935 ILCS 120/2-1035 ILCS 120/3 35 ILCS 105/3-10 35 ILCS 105/9 35 ILCS 110/3-10 35 ILCS 110/9 35 ILCS 115/3-10 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/2-10 35 ILCS 120/3
46	46	35 ILCS 105/3-10
47	47	35 ILCS 105/9
48	48	35 ILCS 110/3-10
49	49	35 ILCS 110/9
50	50	35 ILCS 115/3-10
51	51	35 ILCS 115/9 from Ch. 120, par. 439.109
52	52	35 ILCS 120/2-10
53	53	35 ILCS 120/3
54	54	Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Imposes a 3.75% surcharge on firearms and firearm component parts. Sets forth provisions concerning the distribution of the proceeds. Effective immediately.
55	55	LRB104 04967 HLH 14994 b LRB104 04967 HLH 14994 b
56	56	LRB104 04967 HLH 14994 b
57	57	A BILL FOR
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63	63	35 ILCS 105/3-10
64	64	35 ILCS 105/9
65	65	35 ILCS 110/3-10
66	66	35 ILCS 110/9
67	67	35 ILCS 115/3-10
68	68	35 ILCS 115/9 from Ch. 120, par. 439.109
69	69	35 ILCS 120/2-10
70	70	35 ILCS 120/3
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89	89	1 both having reasonable knowledge of the relevant facts. The
90	90	2 fair market value shall be established by Illinois sales by
91	91	3 the taxpayer of the same property as that functionally used or
92	92	4 consumed, or if there are no such sales by the taxpayer, then
93	93	5 comparable sales or purchases of property of like kind and
94	94	6 character in Illinois.
95	95	7 Beginning on July 1, 2000 and through December 31, 2000,
96	96	8 with respect to motor fuel, as defined in Section 1.1 of the
97	97	9 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
98	98	10 the Use Tax Act, the tax is imposed at the rate of 1.25%.
99	99	11 Beginning on August 6, 2010 through August 15, 2010, and
100	100	12 beginning again on August 5, 2022 through August 14, 2022,
101	101	13 with respect to sales tax holiday items as defined in Section
102	102	14 3-6 of this Act, the tax is imposed at the rate of 1.25%.
103	103	15 With respect to gasohol, the tax imposed by this Act
104	104	16 applies to (i) 70% of the proceeds of sales made on or after
105	105	17 January 1, 1990, and before July 1, 2003, (ii) 80% of the
106	106	18 proceeds of sales made on or after July 1, 2003 and on or
107	107	19 before July 1, 2017, (iii) 100% of the proceeds of sales made
108	108	20 after July 1, 2017 and prior to January 1, 2024, (iv) 90% of
109	109	21 the proceeds of sales made on or after January 1, 2024 and on
110	110	22 or before December 31, 2028, and (v) 100% of the proceeds of
111	111	23 sales made after December 31, 2028. If, at any time, however,
112	112	24 the tax under this Act on sales of gasohol is imposed at the
113	113	25 rate of 1.25%, then the tax imposed by this Act applies to 100%
114	114	26 of the proceeds of sales of gasohol made during that time.
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125	125	1 With respect to mid-range ethanol blends, the tax imposed
126	126	2 by this Act applies to (i) 80% of the proceeds of sales made on
127	127	3 or after January 1, 2024 and on or before December 31, 2028 and
128	128	4 (ii) 100% of the proceeds of sales made thereafter. If, at any
129	129	5 time, however, the tax under this Act on sales of mid-range
130	130	6 ethanol blends is imposed at the rate of 1.25%, then the tax
131	131	7 imposed by this Act applies to 100% of the proceeds of sales of
132	132	8 mid-range ethanol blends made during that time.
133	133	9 With respect to majority blended ethanol fuel, the tax
134	134	10 imposed by this Act does not apply to the proceeds of sales
135	135	11 made on or after July 1, 2003 and on or before December 31,
136	136	12 2028 but applies to 100% of the proceeds of sales made
137	137	13 thereafter.
138	138	14 With respect to biodiesel blends with no less than 1% and
139	139	15 no more than 10% biodiesel, the tax imposed by this Act applies
140	140	16 to (i) 80% of the proceeds of sales made on or after July 1,
141	141	17 2003 and on or before December 31, 2018 and (ii) 100% of the
142	142	18 proceeds of sales made after December 31, 2018 and before
143	143	19 January 1, 2024. On and after January 1, 2024 and on or before
144	144	20 December 31, 2030, the taxation of biodiesel, renewable
145	145	21 diesel, and biodiesel blends shall be as provided in Section
146	146	22 3-5.1. If, at any time, however, the tax under this Act on
147	147	23 sales of biodiesel blends with no less than 1% and no more than
148	148	24 10% biodiesel is imposed at the rate of 1.25%, then the tax
149	149	25 imposed by this Act applies to 100% of the proceeds of sales of
150	150	26 biodiesel blends with no less than 1% and no more than 10%
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161	161	1 biodiesel made during that time.
162	162	2 With respect to biodiesel and biodiesel blends with more
163	163	3 than 10% but no more than 99% biodiesel, the tax imposed by
164	164	4 this Act does not apply to the proceeds of sales made on or
165	165	5 after July 1, 2003 and on or before December 31, 2023. On and
166	166	6 after January 1, 2024 and on or before December 31, 2030, the
167	167	7 taxation of biodiesel, renewable diesel, and biodiesel blends
168	168	8 shall be as provided in Section 3-5.1.
169	169	9 Until July 1, 2022 and from July 1, 2023 through December
170	170	10 31, 2025, with respect to food for human consumption that is to
171	171	11 be consumed off the premises where it is sold (other than
172	172	12 alcoholic beverages, food consisting of or infused with adult
173	173	13 use cannabis, soft drinks, and food that has been prepared for
174	174	14 immediate consumption), the tax is imposed at the rate of 1%.
175	175	15 Beginning on July 1, 2022 and until July 1, 2023, with respect
176	176	16 to food for human consumption that is to be consumed off the
177	177	17 premises where it is sold (other than alcoholic beverages,
178	178	18 food consisting of or infused with adult use cannabis, soft
179	179	19 drinks, and food that has been prepared for immediate
180	180	20 consumption), the tax is imposed at the rate of 0%. On and
181	181	21 after January 1, 2026, food for human consumption that is to be
182	182	22 consumed off the premises where it is sold (other than
183	183	23 alcoholic beverages, food consisting of or infused with adult
184	184	24 use cannabis, soft drinks, candy, and food that has been
185	185	25 prepared for immediate consumption) is exempt from the tax
186	186	26 imposed by this Act.
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197	197	1 With respect to prescription and nonprescription
198	198	2 medicines, drugs, medical appliances, products classified as
199	199	3 Class III medical devices by the United States Food and Drug
200	200	4 Administration that are used for cancer treatment pursuant to
201	201	5 a prescription, as well as any accessories and components
202	202	6 related to those devices, modifications to a motor vehicle for
203	203	7 the purpose of rendering it usable by a person with a
204	204	8 disability, and insulin, blood sugar testing materials,
205	205	9 syringes, and needles used by human diabetics, the tax is
206	206	10 imposed at the rate of 1%. For the purposes of this Section,
207	207	11 until September 1, 2009: the term "soft drinks" means any
208	208	12 complete, finished, ready-to-use, non-alcoholic drink, whether
209	209	13 carbonated or not, including, but not limited to, soda water,
210	210	14 cola, fruit juice, vegetable juice, carbonated water, and all
211	211	15 other preparations commonly known as soft drinks of whatever
212	212	16 kind or description that are contained in any closed or sealed
213	213	17 bottle, can, carton, or container, regardless of size; but
214	214	18 "soft drinks" does not include coffee, tea, non-carbonated
215	215	19 water, infant formula, milk or milk products as defined in the
216	216	20 Grade A Pasteurized Milk and Milk Products Act, or drinks
217	217	21 containing 50% or more natural fruit or vegetable juice.
218	218	22 Notwithstanding any other provisions of this Act,
219	219	23 beginning September 1, 2009, "soft drinks" means non-alcoholic
220	220	24 beverages that contain natural or artificial sweeteners. "Soft
221	221	25 drinks" does not include beverages that contain milk or milk
222	222	26 products, soy, rice or similar milk substitutes, or greater
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233	233	1 than 50% of vegetable or fruit juice by volume.
234	234	2 Until August 1, 2009, and notwithstanding any other
235	235	3 provisions of this Act, "food for human consumption that is to
236	236	4 be consumed off the premises where it is sold" includes all
237	237	5 food sold through a vending machine, except soft drinks and
238	238	6 food products that are dispensed hot from a vending machine,
239	239	7 regardless of the location of the vending machine. Beginning
240	240	8 August 1, 2009, and notwithstanding any other provisions of
241	241	9 this Act, "food for human consumption that is to be consumed
242	242	10 off the premises where it is sold" includes all food sold
243	243	11 through a vending machine, except soft drinks, candy, and food
244	244	12 products that are dispensed hot from a vending machine,
245	245	13 regardless of the location of the vending machine.
246	246	14 Notwithstanding any other provisions of this Act,
247	247	15 beginning September 1, 2009, "food for human consumption that
248	248	16 is to be consumed off the premises where it is sold" does not
249	249	17 include candy. For purposes of this Section, "candy" means a
250	250	18 preparation of sugar, honey, or other natural or artificial
251	251	19 sweeteners in combination with chocolate, fruits, nuts or
252	252	20 other ingredients or flavorings in the form of bars, drops, or
253	253	21 pieces. "Candy" does not include any preparation that contains
254	254	22 flour or requires refrigeration.
255	255	23 Notwithstanding any other provisions of this Act,
256	256	24 beginning September 1, 2009, "nonprescription medicines and
257	257	25 drugs" does not include grooming and hygiene products. For
258	258	26 purposes of this Section, "grooming and hygiene products"
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269	269	1 includes, but is not limited to, soaps and cleaning solutions,
270	270	2 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
271	271	3 lotions and screens, unless those products are available by
272	272	4 prescription only, regardless of whether the products meet the
273	273	5 definition of "over-the-counter-drugs". For the purposes of
274	274	6 this paragraph, "over-the-counter-drug" means a drug for human
275	275	7 use that contains a label that identifies the product as a drug
276	276	8 as required by 21 CFR 201.66. The "over-the-counter-drug"
277	277	9 label includes:
278	278	10 (A) a "Drug Facts" panel; or
279	279	11 (B) a statement of the "active ingredient(s)" with a
280	280	12 list of those ingredients contained in the compound,
281	281	13 substance or preparation.
282	282	14 Beginning on January 1, 2014 (the effective date of Public
283	283	15 Act 98-122), "prescription and nonprescription medicines and
284	284	16 drugs" includes medical cannabis purchased from a registered
285	285	17 dispensing organization under the Compassionate Use of Medical
286	286	18 Cannabis Program Act.
287	287	19 As used in this Section, "adult use cannabis" means
288	288	20 cannabis subject to tax under the Cannabis Cultivation
289	289	21 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
290	290	22 and does not include cannabis subject to tax under the
291	291	23 Compassionate Use of Medical Cannabis Program Act.
292	292	24 If the property that is purchased at retail from a
293	293	25 retailer is acquired outside Illinois and used outside
294	294	26 Illinois before being brought to Illinois for use here and is
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305	305	1 taxable under this Act, the "selling price" on which the tax is
306	306	2 computed shall be reduced by an amount that represents a
307	307	3 reasonable allowance for depreciation for the period of prior
308	308	4 out-of-state use. No depreciation is allowed in cases where
309	309	5 the tax under this Act is imposed on lease receipts.
310	310	6 Beginning January 1, 2026, in addition to all other rates
311	311	7 of tax imposed under this Act, a surcharge of 3.75% is imposed
312	312	8 on the selling price of (i) each firearm purchased in the State
313	313	9 and (ii) each firearm component part that is purchased in the
314	314	10 State and sold separately from the firearm. "Firearm" has the
315	315	11 meaning ascribed to that term in Section 1.1 of the Firearm
316	316	12 Owners Identification Card Act.
317	317	13 (Source: P.A. 102-4, eff. 4-27-21; 102-700, Article 20,
318	318	14 Section 20-5, eff. 4-19-22; 102-700, Article 60, Section
319	319	15 60-15, eff. 4-19-22; 102-700, Article 65, Section 65-5, eff.
320	320	16 4-19-22; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-592,
321	321	17 eff. 1-1-25; 103-781, eff. 8-5-24; revised 11-26-24.)
322	322	18 (35 ILCS 105/9)
323	323	19 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
324	324	20 and trailers that are required to be registered with an agency
325	325	21 of this State, each retailer required or authorized to collect
326	326	22 the tax imposed by this Act shall pay to the Department the
327	327	23 amount of such tax (except as otherwise provided) at the time
328	328	24 when he is required to file his return for the period during
329	329	25 which such tax was collected, less a discount of 2.1% prior to
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340	340	1 January 1, 1990, and 1.75% on and after January 1, 1990, or $5
341	341	2 per calendar year, whichever is greater, which is allowed to
342	342	3 reimburse the retailer for expenses incurred in collecting the
343	343	4 tax, keeping records, preparing and filing returns, remitting
344	344	5 the tax and supplying data to the Department on request.
345	345	6 Beginning with returns due on or after January 1, 2025, the
346	346	7 discount allowed in this Section, the Retailers' Occupation
347	347	8 Tax Act, the Service Occupation Tax Act, and the Service Use
348	348	9 Tax Act, including any local tax administered by the
349	349	10 Department and reported on the same return, shall not exceed
350	350	11 $1,000 per month in the aggregate for returns other than
351	351	12 transaction returns filed during the month. When determining
352	352	13 the discount allowed under this Section, retailers shall
353	353	14 include the amount of tax that would have been due at the 6.25%
354	354	15 rate but for the 1.25% rate imposed on sales tax holiday items
355	355	16 under Public Act 102-700. The discount under this Section is
356	356	17 not allowed for the 1.25% portion of taxes paid on aviation
357	357	18 fuel that is subject to the revenue use requirements of 49
358	358	19 U.S.C. 47107(b) and 49 U.S.C. 47133. When determining the
359	359	20 discount allowed under this Section, retailers shall include
360	360	21 the amount of tax that would have been due at the 1% rate but
361	361	22 for the 0% rate imposed under Public Act 102-700. In the case
362	362	23 of retailers who report and pay the tax on a transaction by
363	363	24 transaction basis, as provided in this Section, such discount
364	364	25 shall be taken with each such tax remittance instead of when
365	365	26 such retailer files his periodic return, but, beginning with
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376	376	1 returns due on or after January 1, 2025, the discount allowed
377	377	2 under this Section and the Retailers' Occupation Tax Act,
378	378	3 including any local tax administered by the Department and
379	379	4 reported on the same transaction return, shall not exceed
380	380	5 $1,000 per month for all transaction returns filed during the
381	381	6 month. The discount allowed under this Section is allowed only
382	382	7 for returns that are filed in the manner required by this Act.
383	383	8 The Department may disallow the discount for retailers whose
384	384	9 certificate of registration is revoked at the time the return
385	385	10 is filed, but only if the Department's decision to revoke the
386	386	11 certificate of registration has become final. A retailer need
387	387	12 not remit that part of any tax collected by him to the extent
388	388	13 that he is required to remit and does remit the tax imposed by
389	389	14 the Retailers' Occupation Tax Act, with respect to the sale of
390	390	15 the same property.
391	391	16 Where such tangible personal property is sold under a
392	392	17 conditional sales contract, or under any other form of sale
393	393	18 wherein the payment of the principal sum, or a part thereof, is
394	394	19 extended beyond the close of the period for which the return is
395	395	20 filed, the retailer, in collecting the tax (except as to motor
396	396	21 vehicles, watercraft, aircraft, and trailers that are required
397	397	22 to be registered with an agency of this State), may collect for
398	398	23 each tax return period, only the tax applicable to that part of
399	399	24 the selling price actually received during such tax return
400	400	25 period.
401	401	26 In the case of leases, except as otherwise provided in
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412	412	1 this Act, the lessor, in collecting the tax, may collect for
413	413	2 each tax return period, only the tax applicable to that part of
414	414	3 the selling price actually received during such tax return
415	415	4 period.
416	416	5 Except as provided in this Section, on or before the
417	417	6 twentieth day of each calendar month, such retailer shall file
418	418	7 a return for the preceding calendar month. Such return shall
419	419	8 be filed on forms prescribed by the Department and shall
420	420	9 furnish such information as the Department may reasonably
421	421	10 require. The return shall include the gross receipts on food
422	422	11 for human consumption that is to be consumed off the premises
423	423	12 where it is sold (other than alcoholic beverages, food
424	424	13 consisting of or infused with adult use cannabis, soft drinks,
425	425	14 and food that has been prepared for immediate consumption)
426	426	15 which were received during the preceding calendar month,
427	427	16 quarter, or year, as appropriate, and upon which tax would
428	428	17 have been due but for the 0% rate imposed under Public Act
429	429	18 102-700. The return shall also include the amount of tax that
430	430	19 would have been due on food for human consumption that is to be
431	431	20 consumed off the premises where it is sold (other than
432	432	21 alcoholic beverages, food consisting of or infused with adult
433	433	22 use cannabis, soft drinks, and food that has been prepared for
434	434	23 immediate consumption) but for the 0% rate imposed under
435	435	24 Public Act 102-700.
436	436	25 On and after January 1, 2018, except for returns required
437	437	26 to be filed prior to January 1, 2023 for motor vehicles,
438	438
439	439
440	440
441	441
442	442
443	443	HB1177 - 11 - LRB104 04967 HLH 14994 b
444	444
445	445
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447	447	HB1177 - 12 - LRB104 04967 HLH 14994 b
448	448	1 watercraft, aircraft, and trailers that are required to be
449	449	2 registered with an agency of this State, with respect to
450	450	3 retailers whose annual gross receipts average $20,000 or more,
451	451	4 all returns required to be filed pursuant to this Act shall be
452	452	5 filed electronically. On and after January 1, 2023, with
453	453	6 respect to retailers whose annual gross receipts average
454	454	7 $20,000 or more, all returns required to be filed pursuant to
455	455	8 this Act, including, but not limited to, returns for motor
456	456	9 vehicles, watercraft, aircraft, and trailers that are required
457	457	10 to be registered with an agency of this State, shall be filed
458	458	11 electronically. Retailers who demonstrate that they do not
459	459	12 have access to the Internet or demonstrate hardship in filing
460	460	13 electronically may petition the Department to waive the
461	461	14 electronic filing requirement.
462	462	15 The Department may require returns to be filed on a
463	463	16 quarterly basis. If so required, a return for each calendar
464	464	17 quarter shall be filed on or before the twentieth day of the
465	465	18 calendar month following the end of such calendar quarter. The
466	466	19 taxpayer shall also file a return with the Department for each
467	467	20 of the first two months of each calendar quarter, on or before
468	468	21 the twentieth day of the following calendar month, stating:
469	469	22 1. The name of the seller;
470	470	23 2. The address of the principal place of business from
471	471	24 which he engages in the business of selling tangible
472	472	25 personal property at retail in this State;
473	473	26 3. The total amount of taxable receipts received by
474	474
475	475
476	476
477	477
478	478
479	479	HB1177 - 12 - LRB104 04967 HLH 14994 b
480	480
481	481
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483	483	HB1177 - 13 - LRB104 04967 HLH 14994 b
484	484	1 him during the preceding calendar month from sales of
485	485	2 tangible personal property by him during such preceding
486	486	3 calendar month, including receipts from charge and time
487	487	4 sales, but less all deductions allowed by law;
488	488	5 4. The amount of credit provided in Section 2d of this
489	489	6 Act;
490	490	7 5. The amount of tax due;
491	491	8 5-5. The signature of the taxpayer; and
492	492	9 6. Such other reasonable information as the Department
493	493	10 may require.
494	494	11 Each retailer required or authorized to collect the tax
495	495	12 imposed by this Act on aviation fuel sold at retail in this
496	496	13 State during the preceding calendar month shall, instead of
497	497	14 reporting and paying tax on aviation fuel as otherwise
498	498	15 required by this Section, report and pay such tax on a separate
499	499	16 aviation fuel tax return. The requirements related to the
500	500	17 return shall be as otherwise provided in this Section.
501	501	18 Notwithstanding any other provisions of this Act to the
502	502	19 contrary, retailers collecting tax on aviation fuel shall file
503	503	20 all aviation fuel tax returns and shall make all aviation fuel
504	504	21 tax payments by electronic means in the manner and form
505	505	22 required by the Department. For purposes of this Section,
506	506	23 "aviation fuel" means jet fuel and aviation gasoline.
507	507	24 If a taxpayer fails to sign a return within 30 days after
508	508	25 the proper notice and demand for signature by the Department,
509	509	26 the return shall be considered valid and any amount shown to be
510	510
511	511
512	512
513	513
514	514
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516	516
517	517
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519	519	HB1177 - 14 - LRB104 04967 HLH 14994 b
520	520	1 due on the return shall be deemed assessed.
521	521	2 Notwithstanding any other provision of this Act to the
522	522	3 contrary, retailers subject to tax on cannabis shall file all
523	523	4 cannabis tax returns and shall make all cannabis tax payments
524	524	5 by electronic means in the manner and form required by the
525	525	6 Department.
526	526	7 Beginning October 1, 1993, a taxpayer who has an average
527	527	8 monthly tax liability of $150,000 or more shall make all
528	528	9 payments required by rules of the Department by electronic
529	529	10 funds transfer. Beginning October 1, 1994, a taxpayer who has
530	530	11 an average monthly tax liability of $100,000 or more shall
531	531	12 make all payments required by rules of the Department by
532	532	13 electronic funds transfer. Beginning October 1, 1995, a
533	533	14 taxpayer who has an average monthly tax liability of $50,000
534	534	15 or more shall make all payments required by rules of the
535	535	16 Department by electronic funds transfer. Beginning October 1,
536	536	17 2000, a taxpayer who has an annual tax liability of $200,000 or
537	537	18 more shall make all payments required by rules of the
538	538	19 Department by electronic funds transfer. The term "annual tax
539	539	20 liability" shall be the sum of the taxpayer's liabilities
540	540	21 under this Act, and under all other State and local occupation
541	541	22 and use tax laws administered by the Department, for the
542	542	23 immediately preceding calendar year. The term "average monthly
543	543	24 tax liability" means the sum of the taxpayer's liabilities
544	544	25 under this Act, and under all other State and local occupation
545	545	26 and use tax laws administered by the Department, for the
546	546
547	547
548	548
549	549
550	550
551	551	HB1177 - 14 - LRB104 04967 HLH 14994 b
552	552
553	553
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555	555	HB1177 - 15 - LRB104 04967 HLH 14994 b
556	556	1 immediately preceding calendar year divided by 12. Beginning
557	557	2 on October 1, 2002, a taxpayer who has a tax liability in the
558	558	3 amount set forth in subsection (b) of Section 2505-210 of the
559	559	4 Department of Revenue Law shall make all payments required by
560	560	5 rules of the Department by electronic funds transfer.
561	561	6 Before August 1 of each year beginning in 1993, the
562	562	7 Department shall notify all taxpayers required to make
563	563	8 payments by electronic funds transfer. All taxpayers required
564	564	9 to make payments by electronic funds transfer shall make those
565	565	10 payments for a minimum of one year beginning on October 1.
566	566	11 Any taxpayer not required to make payments by electronic
567	567	12 funds transfer may make payments by electronic funds transfer
568	568	13 with the permission of the Department.
569	569	14 All taxpayers required to make payment by electronic funds
570	570	15 transfer and any taxpayers authorized to voluntarily make
571	571	16 payments by electronic funds transfer shall make those
572	572	17 payments in the manner authorized by the Department.
573	573	18 The Department shall adopt such rules as are necessary to
574	574	19 effectuate a program of electronic funds transfer and the
575	575	20 requirements of this Section.
576	576	21 Before October 1, 2000, if the taxpayer's average monthly
577	577	22 tax liability to the Department under this Act, the Retailers'
578	578	23 Occupation Tax Act, the Service Occupation Tax Act, the
579	579	24 Service Use Tax Act was $10,000 or more during the preceding 4
580	580	25 complete calendar quarters, he shall file a return with the
581	581	26 Department each month by the 20th day of the month next
582	582
583	583
584	584
585	585
586	586
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588	588
589	589
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591	591	HB1177 - 16 - LRB104 04967 HLH 14994 b
592	592	1 following the month during which such tax liability is
593	593	2 incurred and shall make payments to the Department on or
594	594	3 before the 7th, 15th, 22nd and last day of the month during
595	595	4 which such liability is incurred. On and after October 1,
596	596	5 2000, if the taxpayer's average monthly tax liability to the
597	597	6 Department under this Act, the Retailers' Occupation Tax Act,
598	598	7 the Service Occupation Tax Act, and the Service Use Tax Act was
599	599	8 $20,000 or more during the preceding 4 complete calendar
600	600	9 quarters, he shall file a return with the Department each
601	601	10 month by the 20th day of the month next following the month
602	602	11 during which such tax liability is incurred and shall make
603	603	12 payment to the Department on or before the 7th, 15th, 22nd and
604	604	13 last day of the month during which such liability is incurred.
605	605	14 If the month during which such tax liability is incurred began
606	606	15 prior to January 1, 1985, each payment shall be in an amount
607	607	16 equal to 1/4 of the taxpayer's actual liability for the month
608	608	17 or an amount set by the Department not to exceed 1/4 of the
609	609	18 average monthly liability of the taxpayer to the Department
610	610	19 for the preceding 4 complete calendar quarters (excluding the
611	611	20 month of highest liability and the month of lowest liability
612	612	21 in such 4 quarter period). If the month during which such tax
613	613	22 liability is incurred begins on or after January 1, 1985, and
614	614	23 prior to January 1, 1987, each payment shall be in an amount
615	615	24 equal to 22.5% of the taxpayer's actual liability for the
616	616	25 month or 27.5% of the taxpayer's liability for the same
617	617	26 calendar month of the preceding year. If the month during
618	618
619	619
620	620
621	621
622	622
623	623	HB1177 - 16 - LRB104 04967 HLH 14994 b
624	624
625	625
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627	627	HB1177 - 17 - LRB104 04967 HLH 14994 b
628	628	1 which such tax liability is incurred begins on or after
629	629	2 January 1, 1987, and prior to January 1, 1988, each payment
630	630	3 shall be in an amount equal to 22.5% of the taxpayer's actual
631	631	4 liability for the month or 26.25% of the taxpayer's liability
632	632	5 for the same calendar month of the preceding year. If the month
633	633	6 during which such tax liability is incurred begins on or after
634	634	7 January 1, 1988, and prior to January 1, 1989, or begins on or
635	635	8 after January 1, 1996, each payment shall be in an amount equal
636	636	9 to 22.5% of the taxpayer's actual liability for the month or
637	637	10 25% of the taxpayer's liability for the same calendar month of
638	638	11 the preceding year. If the month during which such tax
639	639	12 liability is incurred begins on or after January 1, 1989, and
640	640	13 prior to January 1, 1996, each payment shall be in an amount
641	641	14 equal to 22.5% of the taxpayer's actual liability for the
642	642	15 month or 25% of the taxpayer's liability for the same calendar
643	643	16 month of the preceding year or 100% of the taxpayer's actual
644	644	17 liability for the quarter monthly reporting period. The amount
645	645	18 of such quarter monthly payments shall be credited against the
646	646	19 final tax liability of the taxpayer's return for that month.
647	647	20 Before October 1, 2000, once applicable, the requirement of
648	648	21 the making of quarter monthly payments to the Department shall
649	649	22 continue until such taxpayer's average monthly liability to
650	650	23 the Department during the preceding 4 complete calendar
651	651	24 quarters (excluding the month of highest liability and the
652	652	25 month of lowest liability) is less than $9,000, or until such
653	653	26 taxpayer's average monthly liability to the Department as
654	654
655	655
656	656
657	657
658	658
659	659	HB1177 - 17 - LRB104 04967 HLH 14994 b
660	660
661	661
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664	664	1 computed for each calendar quarter of the 4 preceding complete
665	665	2 calendar quarter period is less than $10,000. However, if a
666	666	3 taxpayer can show the Department that a substantial change in
667	667	4 the taxpayer's business has occurred which causes the taxpayer
668	668	5 to anticipate that his average monthly tax liability for the
669	669	6 reasonably foreseeable future will fall below the $10,000
670	670	7 threshold stated above, then such taxpayer may petition the
671	671	8 Department for change in such taxpayer's reporting status. On
672	672	9 and after October 1, 2000, once applicable, the requirement of
673	673	10 the making of quarter monthly payments to the Department shall
674	674	11 continue until such taxpayer's average monthly liability to
675	675	12 the Department during the preceding 4 complete calendar
676	676	13 quarters (excluding the month of highest liability and the
677	677	14 month of lowest liability) is less than $19,000 or until such
678	678	15 taxpayer's average monthly liability to the Department as
679	679	16 computed for each calendar quarter of the 4 preceding complete
680	680	17 calendar quarter period is less than $20,000. However, if a
681	681	18 taxpayer can show the Department that a substantial change in
682	682	19 the taxpayer's business has occurred which causes the taxpayer
683	683	20 to anticipate that his average monthly tax liability for the
684	684	21 reasonably foreseeable future will fall below the $20,000
685	685	22 threshold stated above, then such taxpayer may petition the
686	686	23 Department for a change in such taxpayer's reporting status.
687	687	24 The Department shall change such taxpayer's reporting status
688	688	25 unless it finds that such change is seasonal in nature and not
689	689	26 likely to be long term. Quarter monthly payment status shall
690	690
691	691
692	692
693	693
694	694
695	695	HB1177 - 18 - LRB104 04967 HLH 14994 b
696	696
697	697
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699	699	HB1177 - 19 - LRB104 04967 HLH 14994 b
700	700	1 be determined under this paragraph as if the rate reduction to
701	701	2 1.25% in Public Act 102-700 on sales tax holiday items had not
702	702	3 occurred. For quarter monthly payments due on or after July 1,
703	703	4 2023 and through June 30, 2024, "25% of the taxpayer's
704	704	5 liability for the same calendar month of the preceding year"
705	705	6 shall be determined as if the rate reduction to 1.25% in Public
706	706	7 Act 102-700 on sales tax holiday items had not occurred.
707	707	8 Quarter monthly payment status shall be determined under this
708	708	9 paragraph as if the rate reduction to 0% in Public Act 102-700
709	709	10 on food for human consumption that is to be consumed off the
710	710	11 premises where it is sold (other than alcoholic beverages,
711	711	12 food consisting of or infused with adult use cannabis, soft
712	712	13 drinks, and food that has been prepared for immediate
713	713	14 consumption) had not occurred. For quarter monthly payments
714	714	15 due under this paragraph on or after July 1, 2023 and through
715	715	16 June 30, 2024, "25% of the taxpayer's liability for the same
716	716	17 calendar month of the preceding year" shall be determined as
717	717	18 if the rate reduction to 0% in Public Act 102-700 had not
718	718	19 occurred. If any such quarter monthly payment is not paid at
719	719	20 the time or in the amount required by this Section, then the
720	720	21 taxpayer shall be liable for penalties and interest on the
721	721	22 difference between the minimum amount due and the amount of
722	722	23 such quarter monthly payment actually and timely paid, except
723	723	24 insofar as the taxpayer has previously made payments for that
724	724	25 month to the Department in excess of the minimum payments
725	725	26 previously due as provided in this Section. The Department
726	726
727	727
728	728
729	729
730	730
731	731	HB1177 - 19 - LRB104 04967 HLH 14994 b
732	732
733	733
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736	736	1 shall make reasonable rules and regulations to govern the
737	737	2 quarter monthly payment amount and quarter monthly payment
738	738	3 dates for taxpayers who file on other than a calendar monthly
739	739	4 basis.
740	740	5 If any such payment provided for in this Section exceeds
741	741	6 the taxpayer's liabilities under this Act, the Retailers'
742	742	7 Occupation Tax Act, the Service Occupation Tax Act and the
743	743	8 Service Use Tax Act, as shown by an original monthly return,
744	744	9 the Department shall issue to the taxpayer a credit memorandum
745	745	10 no later than 30 days after the date of payment, which
746	746	11 memorandum may be submitted by the taxpayer to the Department
747	747	12 in payment of tax liability subsequently to be remitted by the
748	748	13 taxpayer to the Department or be assigned by the taxpayer to a
749	749	14 similar taxpayer under this Act, the Retailers' Occupation Tax
750	750	15 Act, the Service Occupation Tax Act or the Service Use Tax Act,
751	751	16 in accordance with reasonable rules and regulations to be
752	752	17 prescribed by the Department, except that if such excess
753	753	18 payment is shown on an original monthly return and is made
754	754	19 after December 31, 1986, no credit memorandum shall be issued,
755	755	20 unless requested by the taxpayer. If no such request is made,
756	756	21 the taxpayer may credit such excess payment against tax
757	757	22 liability subsequently to be remitted by the taxpayer to the
758	758	23 Department under this Act, the Retailers' Occupation Tax Act,
759	759	24 the Service Occupation Tax Act or the Service Use Tax Act, in
760	760	25 accordance with reasonable rules and regulations prescribed by
761	761	26 the Department. If the Department subsequently determines that
762	762
763	763
764	764
765	765
766	766
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768	768
769	769
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771	771	HB1177 - 21 - LRB104 04967 HLH 14994 b
772	772	1 all or any part of the credit taken was not actually due to the
773	773	2 taxpayer, the taxpayer's vendor's discount shall be reduced,
774	774	3 if necessary, to reflect the difference between the credit
775	775	4 taken and that actually due, and the taxpayer shall be liable
776	776	5 for penalties and interest on such difference.
777	777	6 If the retailer is otherwise required to file a monthly
778	778	7 return and if the retailer's average monthly tax liability to
779	779	8 the Department does not exceed $200, the Department may
780	780	9 authorize his returns to be filed on a quarter annual basis,
781	781	10 with the return for January, February, and March of a given
782	782	11 year being due by April 20 of such year; with the return for
783	783	12 April, May and June of a given year being due by July 20 of
784	784	13 such year; with the return for July, August and September of a
785	785	14 given year being due by October 20 of such year, and with the
786	786	15 return for October, November and December of a given year
787	787	16 being due by January 20 of the following year.
788	788	17 If the retailer is otherwise required to file a monthly or
789	789	18 quarterly return and if the retailer's average monthly tax
790	790	19 liability to the Department does not exceed $50, the
791	791	20 Department may authorize his returns to be filed on an annual
792	792	21 basis, with the return for a given year being due by January 20
793	793	22 of the following year.
794	794	23 Such quarter annual and annual returns, as to form and
795	795	24 substance, shall be subject to the same requirements as
796	796	25 monthly returns.
797	797	26 Notwithstanding any other provision in this Act concerning
798	798
799	799
800	800
801	801
802	802
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804	804
805	805
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808	808	1 the time within which a retailer may file his return, in the
809	809	2 case of any retailer who ceases to engage in a kind of business
810	810	3 which makes him responsible for filing returns under this Act,
811	811	4 such retailer shall file a final return under this Act with the
812	812	5 Department not more than one month after discontinuing such
813	813	6 business.
814	814	7 In addition, with respect to motor vehicles, watercraft,
815	815	8 aircraft, and trailers that are required to be registered with
816	816	9 an agency of this State, except as otherwise provided in this
817	817	10 Section, every retailer selling this kind of tangible personal
818	818	11 property shall file, with the Department, upon a form to be
819	819	12 prescribed and supplied by the Department, a separate return
820	820	13 for each such item of tangible personal property which the
821	821	14 retailer sells, except that if, in the same transaction, (i) a
822	822	15 retailer of aircraft, watercraft, motor vehicles or trailers
823	823	16 transfers more than one aircraft, watercraft, motor vehicle or
824	824	17 trailer to another aircraft, watercraft, motor vehicle or
825	825	18 trailer retailer for the purpose of resale or (ii) a retailer
826	826	19 of aircraft, watercraft, motor vehicles, or trailers transfers
827	827	20 more than one aircraft, watercraft, motor vehicle, or trailer
828	828	21 to a purchaser for use as a qualifying rolling stock as
829	829	22 provided in Section 3-55 of this Act, then that seller may
830	830	23 report the transfer of all the aircraft, watercraft, motor
831	831	24 vehicles or trailers involved in that transaction to the
832	832	25 Department on the same uniform invoice-transaction reporting
833	833	26 return form. For purposes of this Section, "watercraft" means
834	834
835	835
836	836
837	837
838	838
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840	840
841	841
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844	844	1 a Class 2, Class 3, or Class 4 watercraft as defined in Section
845	845	2 3-2 of the Boat Registration and Safety Act, a personal
846	846	3 watercraft, or any boat equipped with an inboard motor.
847	847	4 In addition, with respect to motor vehicles, watercraft,
848	848	5 aircraft, and trailers that are required to be registered with
849	849	6 an agency of this State, every person who is engaged in the
850	850	7 business of leasing or renting such items and who, in
851	851	8 connection with such business, sells any such item to a
852	852	9 retailer for the purpose of resale is, notwithstanding any
853	853	10 other provision of this Section to the contrary, authorized to
854	854	11 meet the return-filing requirement of this Act by reporting
855	855	12 the transfer of all the aircraft, watercraft, motor vehicles,
856	856	13 or trailers transferred for resale during a month to the
857	857	14 Department on the same uniform invoice-transaction reporting
858	858	15 return form on or before the 20th of the month following the
859	859	16 month in which the transfer takes place. Notwithstanding any
860	860	17 other provision of this Act to the contrary, all returns filed
861	861	18 under this paragraph must be filed by electronic means in the
862	862	19 manner and form as required by the Department.
863	863	20 The transaction reporting return in the case of motor
864	864	21 vehicles or trailers that are required to be registered with
865	865	22 an agency of this State, shall be the same document as the
866	866	23 Uniform Invoice referred to in Section 5-402 of the Illinois
867	867	24 Vehicle Code and must show the name and address of the seller;
868	868	25 the name and address of the purchaser; the amount of the
869	869	26 selling price including the amount allowed by the retailer for
870	870
871	871
872	872
873	873
874	874
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876	876
877	877
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879	879	HB1177 - 24 - LRB104 04967 HLH 14994 b
880	880	1 traded-in property, if any; the amount allowed by the retailer
881	881	2 for the traded-in tangible personal property, if any, to the
882	882	3 extent to which Section 2 of this Act allows an exemption for
883	883	4 the value of traded-in property; the balance payable after
884	884	5 deducting such trade-in allowance from the total selling
885	885	6 price; the amount of tax due from the retailer with respect to
886	886	7 such transaction; the amount of tax collected from the
887	887	8 purchaser by the retailer on such transaction (or satisfactory
888	888	9 evidence that such tax is not due in that particular instance,
889	889	10 if that is claimed to be the fact); the place and date of the
890	890	11 sale; a sufficient identification of the property sold; such
891	891	12 other information as is required in Section 5-402 of the
892	892	13 Illinois Vehicle Code, and such other information as the
893	893	14 Department may reasonably require.
894	894	15 The transaction reporting return in the case of watercraft
895	895	16 and aircraft must show the name and address of the seller; the
896	896	17 name and address of the purchaser; the amount of the selling
897	897	18 price including the amount allowed by the retailer for
898	898	19 traded-in property, if any; the amount allowed by the retailer
899	899	20 for the traded-in tangible personal property, if any, to the
900	900	21 extent to which Section 2 of this Act allows an exemption for
901	901	22 the value of traded-in property; the balance payable after
902	902	23 deducting such trade-in allowance from the total selling
903	903	24 price; the amount of tax due from the retailer with respect to
904	904	25 such transaction; the amount of tax collected from the
905	905	26 purchaser by the retailer on such transaction (or satisfactory
906	906
907	907
908	908
909	909
910	910
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912	912
913	913
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916	916	1 evidence that such tax is not due in that particular instance,
917	917	2 if that is claimed to be the fact); the place and date of the
918	918	3 sale, a sufficient identification of the property sold, and
919	919	4 such other information as the Department may reasonably
920	920	5 require.
921	921	6 Such transaction reporting return shall be filed not later
922	922	7 than 20 days after the date of delivery of the item that is
923	923	8 being sold, but may be filed by the retailer at any time sooner
924	924	9 than that if he chooses to do so. The transaction reporting
925	925	10 return and tax remittance or proof of exemption from the tax
926	926	11 that is imposed by this Act may be transmitted to the
927	927	12 Department by way of the State agency with which, or State
928	928	13 officer with whom, the tangible personal property must be
929	929	14 titled or registered (if titling or registration is required)
930	930	15 if the Department and such agency or State officer determine
931	931	16 that this procedure will expedite the processing of
932	932	17 applications for title or registration.
933	933	18 With each such transaction reporting return, the retailer
934	934	19 shall remit the proper amount of tax due (or shall submit
935	935	20 satisfactory evidence that the sale is not taxable if that is
936	936	21 the case), to the Department or its agents, whereupon the
937	937	22 Department shall issue, in the purchaser's name, a tax receipt
938	938	23 (or a certificate of exemption if the Department is satisfied
939	939	24 that the particular sale is tax exempt) which such purchaser
940	940	25 may submit to the agency with which, or State officer with
941	941	26 whom, he must title or register the tangible personal property
942	942
943	943
944	944
945	945
946	946
947	947	HB1177 - 25 - LRB104 04967 HLH 14994 b
948	948
949	949
950	950	HB1177- 26 -LRB104 04967 HLH 14994 b HB1177 - 26 - LRB104 04967 HLH 14994 b
951	951	HB1177 - 26 - LRB104 04967 HLH 14994 b
952	952	1 that is involved (if titling or registration is required) in
953	953	2 support of such purchaser's application for an Illinois
954	954	3 certificate or other evidence of title or registration to such
955	955	4 tangible personal property.
956	956	5 No retailer's failure or refusal to remit tax under this
957	957	6 Act precludes a user, who has paid the proper tax to the
958	958	7 retailer, from obtaining his certificate of title or other
959	959	8 evidence of title or registration (if titling or registration
960	960	9 is required) upon satisfying the Department that such user has
961	961	10 paid the proper tax (if tax is due) to the retailer. The
962	962	11 Department shall adopt appropriate rules to carry out the
963	963	12 mandate of this paragraph.
964	964	13 If the user who would otherwise pay tax to the retailer
965	965	14 wants the transaction reporting return filed and the payment
966	966	15 of tax or proof of exemption made to the Department before the
967	967	16 retailer is willing to take these actions and such user has not
968	968	17 paid the tax to the retailer, such user may certify to the fact
969	969	18 of such delay by the retailer, and may (upon the Department
970	970	19 being satisfied of the truth of such certification) transmit
971	971	20 the information required by the transaction reporting return
972	972	21 and the remittance for tax or proof of exemption directly to
973	973	22 the Department and obtain his tax receipt or exemption
974	974	23 determination, in which event the transaction reporting return
975	975	24 and tax remittance (if a tax payment was required) shall be
976	976	25 credited by the Department to the proper retailer's account
977	977	26 with the Department, but without the vendor's discount
978	978
979	979
980	980
981	981
982	982
983	983	HB1177 - 26 - LRB104 04967 HLH 14994 b
984	984
985	985
986	986	HB1177- 27 -LRB104 04967 HLH 14994 b HB1177 - 27 - LRB104 04967 HLH 14994 b
987	987	HB1177 - 27 - LRB104 04967 HLH 14994 b
988	988	1 provided for in this Section being allowed. When the user pays
989	989	2 the tax directly to the Department, he shall pay the tax in the
990	990	3 same amount and in the same form in which it would be remitted
991	991	4 if the tax had been remitted to the Department by the retailer.
992	992	5 Where a retailer collects the tax with respect to the
993	993	6 selling price of tangible personal property which he sells and
994	994	7 the purchaser thereafter returns such tangible personal
995	995	8 property and the retailer refunds the selling price thereof to
996	996	9 the purchaser, such retailer shall also refund, to the
997	997	10 purchaser, the tax so collected from the purchaser. When
998	998	11 filing his return for the period in which he refunds such tax
999	999	12 to the purchaser, the retailer may deduct the amount of the tax
1000	1000	13 so refunded by him to the purchaser from any other use tax
1001	1001	14 which such retailer may be required to pay or remit to the
1002	1002	15 Department, as shown by such return, if the amount of the tax
1003	1003	16 to be deducted was previously remitted to the Department by
1004	1004	17 such retailer. If the retailer has not previously remitted the
1005	1005	18 amount of such tax to the Department, he is entitled to no
1006	1006	19 deduction under this Act upon refunding such tax to the
1007	1007	20 purchaser.
1008	1008	21 Any retailer filing a return under this Section shall also
1009	1009	22 include (for the purpose of paying tax thereon) the total tax
1010	1010	23 covered by such return upon the selling price of tangible
1011	1011	24 personal property purchased by him at retail from a retailer,
1012	1012	25 but as to which the tax imposed by this Act was not collected
1013	1013	26 from the retailer filing such return, and such retailer shall
1014	1014
1015	1015
1016	1016
1017	1017
1018	1018
1019	1019	HB1177 - 27 - LRB104 04967 HLH 14994 b
1020	1020
1021	1021
1022	1022	HB1177- 28 -LRB104 04967 HLH 14994 b HB1177 - 28 - LRB104 04967 HLH 14994 b
1023	1023	HB1177 - 28 - LRB104 04967 HLH 14994 b
1024	1024	1 remit the amount of such tax to the Department when filing such
1025	1025	2 return.
1026	1026	3 If experience indicates such action to be practicable, the
1027	1027	4 Department may prescribe and furnish a combination or joint
1028	1028	5 return which will enable retailers, who are required to file
1029	1029	6 returns hereunder and also under the Retailers' Occupation Tax
1030	1030	7 Act, to furnish all the return information required by both
1031	1031	8 Acts on the one form.
1032	1032	9 Where the retailer has more than one business registered
1033	1033	10 with the Department under separate registration under this
1034	1034	11 Act, such retailer may not file each return that is due as a
1035	1035	12 single return covering all such registered businesses, but
1036	1036	13 shall file separate returns for each such registered business.
1037	1037	14 Beginning January 1, 1990, each month the Department shall
1038	1038	15 pay into the State and Local Sales Tax Reform Fund, a special
1039	1039	16 fund in the State Treasury which is hereby created, the net
1040	1040	17 revenue realized for the preceding month from the 1% tax
1041	1041	18 imposed under this Act.
1042	1042	19 Beginning January 1, 1990, each month the Department shall
1043	1043	20 pay into the County and Mass Transit District Fund 4% of the
1044	1044	21 net revenue realized for the preceding month from the 6.25%
1045	1045	22 general rate on the selling price of tangible personal
1046	1046	23 property which is purchased outside Illinois at retail from a
1047	1047	24 retailer and which is titled or registered by an agency of this
1048	1048	25 State's government.
1049	1049	26 Beginning January 1, 1990, each month the Department shall
1050	1050
1051	1051
1052	1052
1053	1053
1054	1054
1055	1055	HB1177 - 28 - LRB104 04967 HLH 14994 b
1056	1056
1057	1057
1058	1058	HB1177- 29 -LRB104 04967 HLH 14994 b HB1177 - 29 - LRB104 04967 HLH 14994 b
1059	1059	HB1177 - 29 - LRB104 04967 HLH 14994 b
1060	1060	1 pay into the State and Local Sales Tax Reform Fund, a special
1061	1061	2 fund in the State Treasury, 20% of the net revenue realized for
1062	1062	3 the preceding month from the 6.25% general rate on the selling
1063	1063	4 price of tangible personal property, other than (i) tangible
1064	1064	5 personal property which is purchased outside Illinois at
1065	1065	6 retail from a retailer and which is titled or registered by an
1066	1066	7 agency of this State's government and (ii) aviation fuel sold
1067	1067	8 on or after December 1, 2019. This exception for aviation fuel
1068	1068	9 only applies for so long as the revenue use requirements of 49
1069	1069	10 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
1070	1070	11 Beginning February 1, 2026, each month the Department
1071	1071	12 shall pay into the State and Local Sales Tax Reform Fund 20% of
1072	1072	13 the net revenue realized for the preceding month from the
1073	1073	14 3.75% surcharge imposed on the selling price of firearms and
1074	1074	15 firearm component parts.
1075	1075	16 For aviation fuel sold on or after December 1, 2019, each
1076	1076	17 month the Department shall pay into the State Aviation Program
1077	1077	18 Fund 20% of the net revenue realized for the preceding month
1078	1078	19 from the 6.25% general rate on the selling price of aviation
1079	1079	20 fuel, less an amount estimated by the Department to be
1080	1080	21 required for refunds of the 20% portion of the tax on aviation
1081	1081	22 fuel under this Act, which amount shall be deposited into the
1082	1082	23 Aviation Fuel Sales Tax Refund Fund. The Department shall only
1083	1083	24 pay moneys into the State Aviation Program Fund and the
1084	1084	25 Aviation Fuels Sales Tax Refund Fund under this Act for so long
1085	1085	26 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
1086	1086
1087	1087
1088	1088
1089	1089
1090	1090
1091	1091	HB1177 - 29 - LRB104 04967 HLH 14994 b
1092	1092
1093	1093
1094	1094	HB1177- 30 -LRB104 04967 HLH 14994 b HB1177 - 30 - LRB104 04967 HLH 14994 b
1095	1095	HB1177 - 30 - LRB104 04967 HLH 14994 b
1096	1096	1 U.S.C. 47133 are binding on the State.
1097	1097	2 Beginning August 1, 2000, each month the Department shall
1098	1098	3 pay into the State and Local Sales Tax Reform Fund 100% of the
1099	1099	4 net revenue realized for the preceding month from the 1.25%
1100	1100	5 rate on the selling price of motor fuel and gasohol. If, in any
1101	1101	6 month, the tax on sales tax holiday items, as defined in
1102	1102	7 Section 3-6, is imposed at the rate of 1.25%, then the
1103	1103	8 Department shall pay 100% of the net revenue realized for that
1104	1104	9 month from the 1.25% rate on the selling price of sales tax
1105	1105	10 holiday items into the State and Local Sales Tax Reform Fund.
1106	1106	11 Beginning January 1, 1990, each month the Department shall
1107	1107	12 pay into the Local Government Tax Fund 16% of the net revenue
1108	1108	13 realized for the preceding month from the 6.25% general rate
1109	1109	14 on the selling price of tangible personal property which is
1110	1110	15 purchased outside Illinois at retail from a retailer and which
1111	1111	16 is titled or registered by an agency of this State's
1112	1112	17 government.
1113	1113	18 Beginning October 1, 2009, each month the Department shall
1114	1114	19 pay into the Capital Projects Fund an amount that is equal to
1115	1115	20 an amount estimated by the Department to represent 80% of the
1116	1116	21 net revenue realized for the preceding month from the sale of
1117	1117	22 candy, grooming and hygiene products, and soft drinks that had
1118	1118	23 been taxed at a rate of 1% prior to September 1, 2009 but that
1119	1119	24 are now taxed at 6.25%.
1120	1120	25 Beginning July 1, 2011, each month the Department shall
1121	1121	26 pay into the Clean Air Act Permit Fund 80% of the net revenue
1122	1122
1123	1123
1124	1124
1125	1125
1126	1126
1127	1127	HB1177 - 30 - LRB104 04967 HLH 14994 b
1128	1128
1129	1129
1130	1130	HB1177- 31 -LRB104 04967 HLH 14994 b HB1177 - 31 - LRB104 04967 HLH 14994 b
1131	1131	HB1177 - 31 - LRB104 04967 HLH 14994 b
1132	1132	1 realized for the preceding month from the 6.25% general rate
1133	1133	2 on the selling price of sorbents used in Illinois in the
1134	1134	3 process of sorbent injection as used to comply with the
1135	1135	4 Environmental Protection Act or the federal Clean Air Act, but
1136	1136	5 the total payment into the Clean Air Act Permit Fund under this
1137	1137	6 Act and the Retailers' Occupation Tax Act shall not exceed
1138	1138	7 $2,000,000 in any fiscal year.
1139	1139	8 Beginning July 1, 2013, each month the Department shall
1140	1140	9 pay into the Underground Storage Tank Fund from the proceeds
1141	1141	10 collected under this Act, the Service Use Tax Act, the Service
1142	1142	11 Occupation Tax Act, and the Retailers' Occupation Tax Act an
1143	1143	12 amount equal to the average monthly deficit in the Underground
1144	1144	13 Storage Tank Fund during the prior year, as certified annually
1145	1145	14 by the Illinois Environmental Protection Agency, but the total
1146	1146	15 payment into the Underground Storage Tank Fund under this Act,
1147	1147	16 the Service Use Tax Act, the Service Occupation Tax Act, and
1148	1148	17 the Retailers' Occupation Tax Act shall not exceed $18,000,000
1149	1149	18 in any State fiscal year. As used in this paragraph, the
1150	1150	19 "average monthly deficit" shall be equal to the difference
1151	1151	20 between the average monthly claims for payment by the fund and
1152	1152	21 the average monthly revenues deposited into the fund,
1153	1153	22 excluding payments made pursuant to this paragraph.
1154	1154	23 Beginning July 1, 2015, of the remainder of the moneys
1155	1155	24 received by the Department under this Act, the Service Use Tax
1156	1156	25 Act, the Service Occupation Tax Act, and the Retailers'
1157	1157	26 Occupation Tax Act, each month the Department shall deposit
1158	1158
1159	1159
1160	1160
1161	1161
1162	1162
1163	1163	HB1177 - 31 - LRB104 04967 HLH 14994 b
1164	1164
1165	1165
1166	1166	HB1177- 32 -LRB104 04967 HLH 14994 b HB1177 - 32 - LRB104 04967 HLH 14994 b
1167	1167	HB1177 - 32 - LRB104 04967 HLH 14994 b
1168	1168	1 $500,000 into the State Crime Laboratory Fund.
1169	1169	2 Of the remainder of the moneys received by the Department
1170	1170	3 pursuant to this Act, (a) 1.75% thereof shall be paid into the
1171	1171	4 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
1172	1172	5 and after July 1, 1989, 3.8% thereof shall be paid into the
1173	1173	6 Build Illinois Fund; provided, however, that if in any fiscal
1174	1174	7 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
1175	1175	8 may be, of the moneys received by the Department and required
1176	1176	9 to be paid into the Build Illinois Fund pursuant to Section 3
1177	1177	10 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
1178	1178	11 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
1179	1179	12 Service Occupation Tax Act, such Acts being hereinafter called
1180	1180	13 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
1181	1181	14 may be, of moneys being hereinafter called the "Tax Act
1182	1182	15 Amount", and (2) the amount transferred to the Build Illinois
1183	1183	16 Fund from the State and Local Sales Tax Reform Fund shall be
1184	1184	17 less than the Annual Specified Amount (as defined in Section 3
1185	1185	18 of the Retailers' Occupation Tax Act), an amount equal to the
1186	1186	19 difference shall be immediately paid into the Build Illinois
1187	1187	20 Fund from other moneys received by the Department pursuant to
1188	1188	21 the Tax Acts; and further provided, that if on the last
1189	1189	22 business day of any month the sum of (1) the Tax Act Amount
1190	1190	23 required to be deposited into the Build Illinois Bond Account
1191	1191	24 in the Build Illinois Fund during such month and (2) the amount
1192	1192	25 transferred during such month to the Build Illinois Fund from
1193	1193	26 the State and Local Sales Tax Reform Fund shall have been less
1194	1194
1195	1195
1196	1196
1197	1197
1198	1198
1199	1199	HB1177 - 32 - LRB104 04967 HLH 14994 b
1200	1200
1201	1201
1202	1202	HB1177- 33 -LRB104 04967 HLH 14994 b HB1177 - 33 - LRB104 04967 HLH 14994 b
1203	1203	HB1177 - 33 - LRB104 04967 HLH 14994 b
1204	1204	1 than 1/12 of the Annual Specified Amount, an amount equal to
1205	1205	2 the difference shall be immediately paid into the Build
1206	1206	3 Illinois Fund from other moneys received by the Department
1207	1207	4 pursuant to the Tax Acts; and, further provided, that in no
1208	1208	5 event shall the payments required under the preceding proviso
1209	1209	6 result in aggregate payments into the Build Illinois Fund
1210	1210	7 pursuant to this clause (b) for any fiscal year in excess of
1211	1211	8 the greater of (i) the Tax Act Amount or (ii) the Annual
1212	1212	9 Specified Amount for such fiscal year; and, further provided,
1213	1213	10 that the amounts payable into the Build Illinois Fund under
1214	1214	11 this clause (b) shall be payable only until such time as the
1215	1215	12 aggregate amount on deposit under each trust indenture
1216	1216	13 securing Bonds issued and outstanding pursuant to the Build
1217	1217	14 Illinois Bond Act is sufficient, taking into account any
1218	1218	15 future investment income, to fully provide, in accordance with
1219	1219	16 such indenture, for the defeasance of or the payment of the
1220	1220	17 principal of, premium, if any, and interest on the Bonds
1221	1221	18 secured by such indenture and on any Bonds expected to be
1222	1222	19 issued thereafter and all fees and costs payable with respect
1223	1223	20 thereto, all as certified by the Director of the Bureau of the
1224	1224	21 Budget (now Governor's Office of Management and Budget). If on
1225	1225	22 the last business day of any month in which Bonds are
1226	1226	23 outstanding pursuant to the Build Illinois Bond Act, the
1227	1227	24 aggregate of the moneys deposited in the Build Illinois Bond
1228	1228	25 Account in the Build Illinois Fund in such month shall be less
1229	1229	26 than the amount required to be transferred in such month from
1230	1230
1231	1231
1232	1232
1233	1233
1234	1234
1235	1235	HB1177 - 33 - LRB104 04967 HLH 14994 b
1236	1236
1237	1237
1238	1238	HB1177- 34 -LRB104 04967 HLH 14994 b HB1177 - 34 - LRB104 04967 HLH 14994 b
1239	1239	HB1177 - 34 - LRB104 04967 HLH 14994 b
1240	1240	1 the Build Illinois Bond Account to the Build Illinois Bond
1241	1241	2 Retirement and Interest Fund pursuant to Section 13 of the
1242	1242	3 Build Illinois Bond Act, an amount equal to such deficiency
1243	1243	4 shall be immediately paid from other moneys received by the
1244	1244	5 Department pursuant to the Tax Acts to the Build Illinois
1245	1245	6 Fund; provided, however, that any amounts paid to the Build
1246	1246	7 Illinois Fund in any fiscal year pursuant to this sentence
1247	1247	8 shall be deemed to constitute payments pursuant to clause (b)
1248	1248	9 of the preceding sentence and shall reduce the amount
1249	1249	10 otherwise payable for such fiscal year pursuant to clause (b)
1250	1250	11 of the preceding sentence. The moneys received by the
1251	1251	12 Department pursuant to this Act and required to be deposited
1252	1252	13 into the Build Illinois Fund are subject to the pledge, claim
1253	1253	14 and charge set forth in Section 12 of the Build Illinois Bond
1254	1254	15 Act.
1255	1255	16 Subject to payment of amounts into the Build Illinois Fund
1256	1256	17 as provided in the preceding paragraph or in any amendment
1257	1257	18 thereto hereafter enacted, the following specified monthly
1258	1258	19 installment of the amount requested in the certificate of the
1259	1259	20 Chairman of the Metropolitan Pier and Exposition Authority
1260	1260	21 provided under Section 8.25f of the State Finance Act, but not
1261	1261	22 in excess of the sums designated as "Total Deposit", shall be
1262	1262	23 deposited in the aggregate from collections under Section 9 of
1263	1263	24 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
1264	1264	25 9 of the Service Occupation Tax Act, and Section 3 of the
1265	1265	26 Retailers' Occupation Tax Act into the McCormick Place
1266	1266
1267	1267
1268	1268
1269	1269
1270	1270
1271	1271	HB1177 - 34 - LRB104 04967 HLH 14994 b
1272	1272
1273	1273
1274	1274	HB1177- 35 -LRB104 04967 HLH 14994 b HB1177 - 35 - LRB104 04967 HLH 14994 b
1275	1275	HB1177 - 35 - LRB104 04967 HLH 14994 b
1276	1276	1 Expansion Project Fund in the specified fiscal years.
1277	1277	2Fiscal YearTotal Deposit31993 $041994 53,000,00051995 58,000,00061996 61,000,00071997 64,000,00081998 68,000,00091999 71,000,000102000 75,000,000112001 80,000,000122002 93,000,000132003 99,000,000142004103,000,000152005108,000,000162006113,000,000172007119,000,000182008126,000,000192009132,000,000202010139,000,000212011146,000,000222012153,000,000232013161,000,000242014170,000,000252015179,000,000262016189,000,000 2 Fiscal Year Total Deposit 3 1993 $0 4 1994 53,000,000 5 1995 58,000,000 6 1996 61,000,000 7 1997 64,000,000 8 1998 68,000,000 9 1999 71,000,000 10 2000 75,000,000 11 2001 80,000,000 12 2002 93,000,000 13 2003 99,000,000 14 2004 103,000,000 15 2005 108,000,000 16 2006 113,000,000 17 2007 119,000,000 18 2008 126,000,000 19 2009 132,000,000 20 2010 139,000,000 21 2011 146,000,000 22 2012 153,000,000 23 2013 161,000,000 24 2014 170,000,000 25 2015 179,000,000 26 2016 189,000,000
1278	1278	2 Fiscal Year Total Deposit
1279	1279	3 1993 $0
1280	1280	4 1994 53,000,000
1281	1281	5 1995 58,000,000
1282	1282	6 1996 61,000,000
1283	1283	7 1997 64,000,000
1284	1284	8 1998 68,000,000
1285	1285	9 1999 71,000,000
1286	1286	10 2000 75,000,000
1287	1287	11 2001 80,000,000
1288	1288	12 2002 93,000,000
1289	1289	13 2003 99,000,000
1290	1290	14 2004 103,000,000
1291	1291	15 2005 108,000,000
1292	1292	16 2006 113,000,000
1293	1293	17 2007 119,000,000
1294	1294	18 2008 126,000,000
1295	1295	19 2009 132,000,000
1296	1296	20 2010 139,000,000
1297	1297	21 2011 146,000,000
1298	1298	22 2012 153,000,000
1299	1299	23 2013 161,000,000
1300	1300	24 2014 170,000,000
1301	1301	25 2015 179,000,000
1302	1302	26 2016 189,000,000
1303	1303
1304	1304
1305	1305
1306	1306
1307	1307
1308	1308	HB1177 - 35 - LRB104 04967 HLH 14994 b
1309	1309
1310	1310
1311	1311	2 Fiscal Year Total Deposit
1312	1312	3 1993 $0
1313	1313	4 1994 53,000,000
1314	1314	5 1995 58,000,000
1315	1315	6 1996 61,000,000
1316	1316	7 1997 64,000,000
1317	1317	8 1998 68,000,000
1318	1318	9 1999 71,000,000
1319	1319	10 2000 75,000,000
1320	1320	11 2001 80,000,000
1321	1321	12 2002 93,000,000
1322	1322	13 2003 99,000,000
1323	1323	14 2004 103,000,000
1324	1324	15 2005 108,000,000
1325	1325	16 2006 113,000,000
1326	1326	17 2007 119,000,000
1327	1327	18 2008 126,000,000
1328	1328	19 2009 132,000,000
1329	1329	20 2010 139,000,000
1330	1330	21 2011 146,000,000
1331	1331	22 2012 153,000,000
1332	1332	23 2013 161,000,000
1333	1333	24 2014 170,000,000
1334	1334	25 2015 179,000,000
1335	1335	26 2016 189,000,000
1336	1336
1337	1337
1338	1338	HB1177- 36 -LRB104 04967 HLH 14994 b HB1177 - 36 - LRB104 04967 HLH 14994 b
1339	1339	HB1177 - 36 - LRB104 04967 HLH 14994 b
1340	1340	12017199,000,00022018210,000,00032019221,000,00042020233,000,00052021300,000,00062022300,000,00072023300,000,00082024 300,000,00092025 300,000,000102026 300,000,000112027 375,000,000122028 375,000,000132029 375,000,000142030 375,000,000152031 375,000,000162032 375,000,000172033 375,000,000 182034375,000,000192035375,000,000202036450,000,00021and 22each fiscal year 23thereafter that bonds 24are outstanding under 25Section 13.2 of the 26Metropolitan Pier and 1 2017 199,000,000 2 2018 210,000,000 3 2019 221,000,000 4 2020 233,000,000 5 2021 300,000,000 6 2022 300,000,000 7 2023 300,000,000 8 2024 300,000,000 9 2025 300,000,000 10 2026 300,000,000 11 2027 375,000,000 12 2028 375,000,000 13 2029 375,000,000 14 2030 375,000,000 15 2031 375,000,000 16 2032 375,000,000 17 2033 375,000,000 18 2034 375,000,000 19 2035 375,000,000 20 2036 450,000,000 21 and 22 each fiscal year 23 thereafter that bonds 24 are outstanding under 25 Section 13.2 of the 26 Metropolitan Pier and
1341	1341	1 2017 199,000,000
1342	1342	2 2018 210,000,000
1343	1343	3 2019 221,000,000
1344	1344	4 2020 233,000,000
1345	1345	5 2021 300,000,000
1346	1346	6 2022 300,000,000
1347	1347	7 2023 300,000,000
1348	1348	8 2024 300,000,000
1349	1349	9 2025 300,000,000
1350	1350	10 2026 300,000,000
1351	1351	11 2027 375,000,000
1352	1352	12 2028 375,000,000
1353	1353	13 2029 375,000,000
1354	1354	14 2030 375,000,000
1355	1355	15 2031 375,000,000
1356	1356	16 2032 375,000,000
1357	1357	17 2033 375,000,000
1358	1358	18 2034 375,000,000
1359	1359	19 2035 375,000,000
1360	1360	20 2036 450,000,000
1361	1361	21 and
1362	1362	22 each fiscal year
1363	1363	23 thereafter that bonds
1364	1364	24 are outstanding under
1365	1365	25 Section 13.2 of the
1366	1366	26 Metropolitan Pier and
1367	1367
1368	1368
1369	1369
1370	1370
1371	1371
1372	1372	HB1177 - 36 - LRB104 04967 HLH 14994 b
1373	1373
1374	1374	1 2017 199,000,000
1375	1375	2 2018 210,000,000
1376	1376	3 2019 221,000,000
1377	1377	4 2020 233,000,000
1378	1378	5 2021 300,000,000
1379	1379	6 2022 300,000,000
1380	1380	7 2023 300,000,000
1381	1381	8 2024 300,000,000
1382	1382	9 2025 300,000,000
1383	1383	10 2026 300,000,000
1384	1384	11 2027 375,000,000
1385	1385	12 2028 375,000,000
1386	1386	13 2029 375,000,000
1387	1387	14 2030 375,000,000
1388	1388	15 2031 375,000,000
1389	1389	16 2032 375,000,000
1390	1390	17 2033 375,000,000
1391	1391	18 2034 375,000,000
1392	1392	19 2035 375,000,000
1393	1393	20 2036 450,000,000
1394	1394	21 and
1395	1395	22 each fiscal year
1396	1396	23 thereafter that bonds
1397	1397	24 are outstanding under
1398	1398	25 Section 13.2 of the
1399	1399	26 Metropolitan Pier and
1400	1400
1401	1401
1402	1402	HB1177- 37 -LRB104 04967 HLH 14994 b HB1177 - 37 - LRB104 04967 HLH 14994 b
1403	1403	HB1177 - 37 - LRB104 04967 HLH 14994 b
1404	1404	1Exposition Authority Act, 2but not after fiscal year 2060. 1 Exposition Authority Act, 2 but not after fiscal year 2060.
1405	1405	1 Exposition Authority Act,
1406	1406	2 but not after fiscal year 2060.
1407	1407	3 Beginning July 20, 1993 and in each month of each fiscal
1408	1408	4 year thereafter, one-eighth of the amount requested in the
1409	1409	5 certificate of the Chairman of the Metropolitan Pier and
1410	1410	6 Exposition Authority for that fiscal year, less the amount
1411	1411	7 deposited into the McCormick Place Expansion Project Fund by
1412	1412	8 the State Treasurer in the respective month under subsection
1413	1413	9 (g) of Section 13 of the Metropolitan Pier and Exposition
1414	1414	10 Authority Act, plus cumulative deficiencies in the deposits
1415	1415	11 required under this Section for previous months and years,
1416	1416	12 shall be deposited into the McCormick Place Expansion Project
1417	1417	13 Fund, until the full amount requested for the fiscal year, but
1418	1418	14 not in excess of the amount specified above as "Total
1419	1419	15 Deposit", has been deposited.
1420	1420	16 Subject to payment of amounts into the Capital Projects
1421	1421	17 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
1422	1422	18 and the McCormick Place Expansion Project Fund pursuant to the
1423	1423	19 preceding paragraphs or in any amendments thereto hereafter
1424	1424	20 enacted, for aviation fuel sold on or after December 1, 2019,
1425	1425	21 the Department shall each month deposit into the Aviation Fuel
1426	1426	22 Sales Tax Refund Fund an amount estimated by the Department to
1427	1427	23 be required for refunds of the 80% portion of the tax on
1428	1428	24 aviation fuel under this Act. The Department shall only
1429	1429	25 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
1430	1430	26 under this paragraph for so long as the revenue use
1431	1431
1432	1432
1433	1433
1434	1434
1435	1435
1436	1436	HB1177 - 37 - LRB104 04967 HLH 14994 b
1437	1437
1438	1438	1 Exposition Authority Act,
1439	1439	2 but not after fiscal year 2060.
1440	1440
1441	1441
1442	1442	HB1177- 38 -LRB104 04967 HLH 14994 b HB1177 - 38 - LRB104 04967 HLH 14994 b
1443	1443	HB1177 - 38 - LRB104 04967 HLH 14994 b
1444	1444	1 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
1445	1445	2 binding on the State.
1446	1446	3 Subject to payment of amounts into the Build Illinois Fund
1447	1447	4 and the McCormick Place Expansion Project Fund pursuant to the
1448	1448	5 preceding paragraphs or in any amendments thereto hereafter
1449	1449	6 enacted, beginning July 1, 1993 and ending on September 30,
1450	1450	7 2013, the Department shall each month pay into the Illinois
1451	1451	8 Tax Increment Fund 0.27% of 80% of the net revenue realized for
1452	1452	9 the preceding month from the 6.25% general rate on the selling
1453	1453	10 price of tangible personal property.
1454	1454	11 Subject to payment of amounts into the Build Illinois
1455	1455	12 Fund, the McCormick Place Expansion Project Fund, the Illinois
1456	1456	13 Tax Increment Fund, and the Energy Infrastructure Fund
1457	1457	14 pursuant to the preceding paragraphs or in any amendments to
1458	1458	15 this Section hereafter enacted, beginning on the first day of
1459	1459	16 the first calendar month to occur on or after August 26, 2014
1460	1460	17 (the effective date of Public Act 98-1098), each month, from
1461	1461	18 the collections made under Section 9 of the Use Tax Act,
1462	1462	19 Section 9 of the Service Use Tax Act, Section 9 of the Service
1463	1463	20 Occupation Tax Act, and Section 3 of the Retailers' Occupation
1464	1464	21 Tax Act, the Department shall pay into the Tax Compliance and
1465	1465	22 Administration Fund, to be used, subject to appropriation, to
1466	1466	23 fund additional auditors and compliance personnel at the
1467	1467	24 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
1468	1468	25 the cash receipts collected during the preceding fiscal year
1469	1469	26 by the Audit Bureau of the Department under the Use Tax Act,
1470	1470
1471	1471
1472	1472
1473	1473
1474	1474
1475	1475	HB1177 - 38 - LRB104 04967 HLH 14994 b
1476	1476
1477	1477
1478	1478	HB1177- 39 -LRB104 04967 HLH 14994 b HB1177 - 39 - LRB104 04967 HLH 14994 b
1479	1479	HB1177 - 39 - LRB104 04967 HLH 14994 b
1480	1480	1 the Service Use Tax Act, the Service Occupation Tax Act, the
1481	1481	2 Retailers' Occupation Tax Act, and associated local occupation
1482	1482	3 and use taxes administered by the Department.
1483	1483	4 Subject to payments of amounts into the Build Illinois
1484	1484	5 Fund, the McCormick Place Expansion Project Fund, the Illinois
1485	1485	6 Tax Increment Fund, and the Tax Compliance and Administration
1486	1486	7 Fund as provided in this Section, beginning on July 1, 2018 the
1487	1487	8 Department shall pay each month into the Downstate Public
1488	1488	9 Transportation Fund the moneys required to be so paid under
1489	1489	10 Section 2-3 of the Downstate Public Transportation Act.
1490	1490	11 Subject to successful execution and delivery of a
1491	1491	12 public-private agreement between the public agency and private
1492	1492	13 entity and completion of the civic build, beginning on July 1,
1493	1493	14 2023, of the remainder of the moneys received by the
1494	1494	15 Department under the Use Tax Act, the Service Use Tax Act, the
1495	1495	16 Service Occupation Tax Act, and this Act, the Department shall
1496	1496	17 deposit the following specified deposits in the aggregate from
1497	1497	18 collections under the Use Tax Act, the Service Use Tax Act, the
1498	1498	19 Service Occupation Tax Act, and the Retailers' Occupation Tax
1499	1499	20 Act, as required under Section 8.25g of the State Finance Act
1500	1500	21 for distribution consistent with the Public-Private
1501	1501	22 Partnership for Civic and Transit Infrastructure Project Act.
1502	1502	23 The moneys received by the Department pursuant to this Act and
1503	1503	24 required to be deposited into the Civic and Transit
1504	1504	25 Infrastructure Fund are subject to the pledge, claim, and
1505	1505	26 charge set forth in Section 25-55 of the Public-Private
1506	1506
1507	1507
1508	1508
1509	1509
1510	1510
1511	1511	HB1177 - 39 - LRB104 04967 HLH 14994 b
1512	1512
1513	1513
1514	1514	HB1177- 40 -LRB104 04967 HLH 14994 b HB1177 - 40 - LRB104 04967 HLH 14994 b
1515	1515	HB1177 - 40 - LRB104 04967 HLH 14994 b
1516	1516	1 Partnership for Civic and Transit Infrastructure Project Act.
1517	1517	2 As used in this paragraph, "civic build", "private entity",
1518	1518	3 "public-private agreement", and "public agency" have the
1519	1519	4 meanings provided in Section 25-10 of the Public-Private
1520	1520	5 Partnership for Civic and Transit Infrastructure Project Act.
1521	1521	6 Fiscal Year............................Total Deposit
1522	1522	7 2024....................................$200,000,000
1523	1523	8 2025....................................$206,000,000
1524	1524	9 2026....................................$212,200,000
1525	1525	10 2027....................................$218,500,000
1526	1526	11 2028....................................$225,100,000
1527	1527	12 2029....................................$288,700,000
1528	1528	13 2030....................................$298,900,000
1529	1529	14 2031....................................$309,300,000
1530	1530	15 2032....................................$320,100,000
1531	1531	16 2033....................................$331,200,000
1532	1532	17 2034....................................$341,200,000
1533	1533	18 2035....................................$351,400,000
1534	1534	19 2036....................................$361,900,000
1535	1535	20 2037....................................$372,800,000
1536	1536	21 2038....................................$384,000,000
1537	1537	22 2039....................................$395,500,000
1538	1538	23 2040....................................$407,400,000
1539	1539	24 2041....................................$419,600,000
1540	1540	25 2042....................................$432,200,000
1541	1541	26 2043....................................$445,100,000
1542	1542
1543	1543
1544	1544
1545	1545
1546	1546
1547	1547	HB1177 - 40 - LRB104 04967 HLH 14994 b
1548	1548
1549	1549
1550	1550	HB1177- 41 -LRB104 04967 HLH 14994 b HB1177 - 41 - LRB104 04967 HLH 14994 b
1551	1551	HB1177 - 41 - LRB104 04967 HLH 14994 b
1552	1552	1 Beginning July 1, 2021 and until July 1, 2022, subject to
1553	1553	2 the payment of amounts into the State and Local Sales Tax
1554	1554	3 Reform Fund, the Build Illinois Fund, the McCormick Place
1555	1555	4 Expansion Project Fund, the Illinois Tax Increment Fund, and
1556	1556	5 the Tax Compliance and Administration Fund as provided in this
1557	1557	6 Section, the Department shall pay each month into the Road
1558	1558	7 Fund the amount estimated to represent 16% of the net revenue
1559	1559	8 realized from the taxes imposed on motor fuel and gasohol.
1560	1560	9 Beginning July 1, 2022 and until July 1, 2023, subject to the
1561	1561	10 payment of amounts into the State and Local Sales Tax Reform
1562	1562	11 Fund, the Build Illinois Fund, the McCormick Place Expansion
1563	1563	12 Project Fund, the Illinois Tax Increment Fund, and the Tax
1564	1564	13 Compliance and Administration Fund as provided in this
1565	1565	14 Section, the Department shall pay each month into the Road
1566	1566	15 Fund the amount estimated to represent 32% of the net revenue
1567	1567	16 realized from the taxes imposed on motor fuel and gasohol.
1568	1568	17 Beginning July 1, 2023 and until July 1, 2024, subject to the
1569	1569	18 payment of amounts into the State and Local Sales Tax Reform
1570	1570	19 Fund, the Build Illinois Fund, the McCormick Place Expansion
1571	1571	20 Project Fund, the Illinois Tax Increment Fund, and the Tax
1572	1572	21 Compliance and Administration Fund as provided in this
1573	1573	22 Section, the Department shall pay each month into the Road
1574	1574	23 Fund the amount estimated to represent 48% of the net revenue
1575	1575	24 realized from the taxes imposed on motor fuel and gasohol.
1576	1576	25 Beginning July 1, 2024 and until July 1, 2025, subject to the
1577	1577	26 payment of amounts into the State and Local Sales Tax Reform
1578	1578
1579	1579
1580	1580
1581	1581
1582	1582
1583	1583	HB1177 - 41 - LRB104 04967 HLH 14994 b
1584	1584
1585	1585
1586	1586	HB1177- 42 -LRB104 04967 HLH 14994 b HB1177 - 42 - LRB104 04967 HLH 14994 b
1587	1587	HB1177 - 42 - LRB104 04967 HLH 14994 b
1588	1588	1 Fund, the Build Illinois Fund, the McCormick Place Expansion
1589	1589	2 Project Fund, the Illinois Tax Increment Fund, and the Tax
1590	1590	3 Compliance and Administration Fund as provided in this
1591	1591	4 Section, the Department shall pay each month into the Road
1592	1592	5 Fund the amount estimated to represent 64% of the net revenue
1593	1593	6 realized from the taxes imposed on motor fuel and gasohol.
1594	1594	7 Beginning on July 1, 2025, subject to the payment of amounts
1595	1595	8 into the State and Local Sales Tax Reform Fund, the Build
1596	1596	9 Illinois Fund, the McCormick Place Expansion Project Fund, the
1597	1597	10 Illinois Tax Increment Fund, and the Tax Compliance and
1598	1598	11 Administration Fund as provided in this Section, the
1599	1599	12 Department shall pay each month into the Road Fund the amount
1600	1600	13 estimated to represent 80% of the net revenue realized from
1601	1601	14 the taxes imposed on motor fuel and gasohol. As used in this
1602	1602	15 paragraph "motor fuel" has the meaning given to that term in
1603	1603	16 Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
1604	1604	17 meaning given to that term in Section 3-40 of this Act.
1605	1605	18 Of the remainder of the moneys received by the Department
1606	1606	19 pursuant to this Act, 75% thereof shall be paid into the State
1607	1607	20 Treasury and 25% shall be reserved in a special account and
1608	1608	21 used only for the transfer to the Common School Fund as part of
1609	1609	22 the monthly transfer from the General Revenue Fund in
1610	1610	23 accordance with Section 8a of the State Finance Act.
1611	1611	24 As soon as possible after the first day of each month, upon
1612	1612	25 certification of the Department of Revenue, the Comptroller
1613	1613	26 shall order transferred and the Treasurer shall transfer from
1614	1614
1615	1615
1616	1616
1617	1617
1618	1618
1619	1619	HB1177 - 42 - LRB104 04967 HLH 14994 b
1620	1620
1621	1621
1622	1622	HB1177- 43 -LRB104 04967 HLH 14994 b HB1177 - 43 - LRB104 04967 HLH 14994 b
1623	1623	HB1177 - 43 - LRB104 04967 HLH 14994 b
1624	1624	1 the General Revenue Fund to the Motor Fuel Tax Fund an amount
1625	1625	2 equal to 1.7% of 80% of the net revenue realized under this Act
1626	1626	3 for the second preceding month. Beginning April 1, 2000, this
1627	1627	4 transfer is no longer required and shall not be made.
1628	1628	5 Net revenue realized for a month shall be the revenue
1629	1629	6 collected by the State pursuant to this Act, less the amount
1630	1630	7 paid out during that month as refunds to taxpayers for
1631	1631	8 overpayment of liability.
1632	1632	9 For greater simplicity of administration, manufacturers,
1633	1633	10 importers and wholesalers whose products are sold at retail in
1634	1634	11 Illinois by numerous retailers, and who wish to do so, may
1635	1635	12 assume the responsibility for accounting and paying to the
1636	1636	13 Department all tax accruing under this Act with respect to
1637	1637	14 such sales, if the retailers who are affected do not make
1638	1638	15 written objection to the Department to this arrangement.
1639	1639	16 (Source: P.A. 102-700, Article 60, Section 60-15, eff.
1640	1640	17 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
1641	1641	18 102-1019, eff. 1-1-23; 103-154, eff. 6-30-23; 103-363, eff.
1642	1642	19 7-28-23; 103-592, Article 75, Section 75-5, eff. 1-1-25;
1643	1643	20 103-592, Article 110, Section 110-5, eff. 6-7-24; revised
1644	1644	21 11-26-24.)
1645	1645	22 Section 10. The Service Use Tax Act is amended by changing
1646	1646	23 Sections 3-10 and 9 as follows:
1647	1647	24 (35 ILCS 110/3-10)
1648	1648
1649	1649
1650	1650
1651	1651
1652	1652
1653	1653	HB1177 - 43 - LRB104 04967 HLH 14994 b
1654	1654
1655	1655
1656	1656	HB1177- 44 -LRB104 04967 HLH 14994 b HB1177 - 44 - LRB104 04967 HLH 14994 b
1657	1657	HB1177 - 44 - LRB104 04967 HLH 14994 b
1658	1658	1 Sec. 3-10. Rate of tax. Unless otherwise provided in this
1659	1659	2 Section, the tax imposed by this Act is at the rate of 6.25% of
1660	1660	3 the selling price of tangible personal property transferred,
1661	1661	4 including, on and after January 1, 2025, transferred by lease,
1662	1662	5 as an incident to the sale of service, but, for the purpose of
1663	1663	6 computing this tax, in no event shall the selling price be less
1664	1664	7 than the cost price of the property to the serviceman.
1665	1665	8 Beginning on July 1, 2000 and through December 31, 2000,
1666	1666	9 with respect to motor fuel, as defined in Section 1.1 of the
1667	1667	10 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
1668	1668	11 the Use Tax Act, the tax is imposed at the rate of 1.25%.
1669	1669	12 With respect to gasohol, as defined in the Use Tax Act, the
1670	1670	13 tax imposed by this Act applies to (i) 70% of the selling price
1671	1671	14 of property transferred as an incident to the sale of service
1672	1672	15 on or after January 1, 1990, and before July 1, 2003, (ii) 80%
1673	1673	16 of the selling price of property transferred as an incident to
1674	1674	17 the sale of service on or after July 1, 2003 and on or before
1675	1675	18 July 1, 2017, (iii) 100% of the selling price of property
1676	1676	19 transferred as an incident to the sale of service after July 1,
1677	1677	20 2017 and before January 1, 2024, (iv) 90% of the selling price
1678	1678	21 of property transferred as an incident to the sale of service
1679	1679	22 on or after January 1, 2024 and on or before December 31, 2028,
1680	1680	23 and (v) 100% of the selling price of property transferred as an
1681	1681	24 incident to the sale of service after December 31, 2028. If, at
1682	1682	25 any time, however, the tax under this Act on sales of gasohol,
1683	1683	26 as defined in the Use Tax Act, is imposed at the rate of 1.25%,
1684	1684
1685	1685
1686	1686
1687	1687
1688	1688
1689	1689	HB1177 - 44 - LRB104 04967 HLH 14994 b
1690	1690
1691	1691
1692	1692	HB1177- 45 -LRB104 04967 HLH 14994 b HB1177 - 45 - LRB104 04967 HLH 14994 b
1693	1693	HB1177 - 45 - LRB104 04967 HLH 14994 b
1694	1694	1 then the tax imposed by this Act applies to 100% of the
1695	1695	2 proceeds of sales of gasohol made during that time.
1696	1696	3 With respect to mid-range ethanol blends, as defined in
1697	1697	4 Section 3-44.3 of the Use Tax Act, the tax imposed by this Act
1698	1698	5 applies to (i) 80% of the selling price of property
1699	1699	6 transferred as an incident to the sale of service on or after
1700	1700	7 January 1, 2024 and on or before December 31, 2028 and (ii)
1701	1701	8 100% of the selling price of property transferred as an
1702	1702	9 incident to the sale of service after December 31, 2028. If, at
1703	1703	10 any time, however, the tax under this Act on sales of mid-range
1704	1704	11 ethanol blends is imposed at the rate of 1.25%, then the tax
1705	1705	12 imposed by this Act applies to 100% of the selling price of
1706	1706	13 mid-range ethanol blends transferred as an incident to the
1707	1707	14 sale of service during that time.
1708	1708	15 With respect to majority blended ethanol fuel, as defined
1709	1709	16 in the Use Tax Act, the tax imposed by this Act does not apply
1710	1710	17 to the selling price of property transferred as an incident to
1711	1711	18 the sale of service on or after July 1, 2003 and on or before
1712	1712	19 December 31, 2028 but applies to 100% of the selling price
1713	1713	20 thereafter.
1714	1714	21 With respect to biodiesel blends, as defined in the Use
1715	1715	22 Tax Act, with no less than 1% and no more than 10% biodiesel,
1716	1716	23 the tax imposed by this Act applies to (i) 80% of the selling
1717	1717	24 price of property transferred as an incident to the sale of
1718	1718	25 service on or after July 1, 2003 and on or before December 31,
1719	1719	26 2018 and (ii) 100% of the proceeds of the selling price after
1720	1720
1721	1721
1722	1722
1723	1723
1724	1724
1725	1725	HB1177 - 45 - LRB104 04967 HLH 14994 b
1726	1726
1727	1727
1728	1728	HB1177- 46 -LRB104 04967 HLH 14994 b HB1177 - 46 - LRB104 04967 HLH 14994 b
1729	1729	HB1177 - 46 - LRB104 04967 HLH 14994 b
1730	1730	1 December 31, 2018 and before January 1, 2024. On and after
1731	1731	2 January 1, 2024 and on or before December 31, 2030, the
1732	1732	3 taxation of biodiesel, renewable diesel, and biodiesel blends
1733	1733	4 shall be as provided in Section 3-5.1 of the Use Tax Act. If,
1734	1734	5 at any time, however, the tax under this Act on sales of
1735	1735	6 biodiesel blends, as defined in the Use Tax Act, with no less
1736	1736	7 than 1% and no more than 10% biodiesel is imposed at the rate
1737	1737	8 of 1.25%, then the tax imposed by this Act applies to 100% of
1738	1738	9 the proceeds of sales of biodiesel blends with no less than 1%
1739	1739	10 and no more than 10% biodiesel made during that time.
1740	1740	11 With respect to biodiesel, as defined in the Use Tax Act,
1741	1741	12 and biodiesel blends, as defined in the Use Tax Act, with more
1742	1742	13 than 10% but no more than 99% biodiesel, the tax imposed by
1743	1743	14 this Act does not apply to the proceeds of the selling price of
1744	1744	15 property transferred as an incident to the sale of service on
1745	1745	16 or after July 1, 2003 and on or before December 31, 2023. On
1746	1746	17 and after January 1, 2024 and on or before December 31, 2030,
1747	1747	18 the taxation of biodiesel, renewable diesel, and biodiesel
1748	1748	19 blends shall be as provided in Section 3-5.1 of the Use Tax
1749	1749	20 Act.
1750	1750	21 At the election of any registered serviceman made for each
1751	1751	22 fiscal year, sales of service in which the aggregate annual
1752	1752	23 cost price of tangible personal property transferred as an
1753	1753	24 incident to the sales of service is less than 35%, or 75% in
1754	1754	25 the case of servicemen transferring prescription drugs or
1755	1755	26 servicemen engaged in graphic arts production, of the
1756	1756
1757	1757
1758	1758
1759	1759
1760	1760
1761	1761	HB1177 - 46 - LRB104 04967 HLH 14994 b
1762	1762
1763	1763
1764	1764	HB1177- 47 -LRB104 04967 HLH 14994 b HB1177 - 47 - LRB104 04967 HLH 14994 b
1765	1765	HB1177 - 47 - LRB104 04967 HLH 14994 b
1766	1766	1 aggregate annual total gross receipts from all sales of
1767	1767	2 service, the tax imposed by this Act shall be based on the
1768	1768	3 serviceman's cost price of the tangible personal property
1769	1769	4 transferred as an incident to the sale of those services.
1770	1770	5 Until July 1, 2022 and from July 1, 2023 through December
1771	1771	6 31, 2025, the tax shall be imposed at the rate of 1% on food
1772	1772	7 prepared for immediate consumption and transferred incident to
1773	1773	8 a sale of service subject to this Act or the Service Occupation
1774	1774	9 Tax Act by an entity licensed under the Hospital Licensing
1775	1775	10 Act, the Nursing Home Care Act, the Assisted Living and Shared
1776	1776	11 Housing Act, the ID/DD Community Care Act, the MC/DD Act, the
1777	1777	12 Specialized Mental Health Rehabilitation Act of 2013, or the
1778	1778	13 Child Care Act of 1969, or an entity that holds a permit issued
1779	1779	14 pursuant to the Life Care Facilities Act. Until July 1, 2022
1780	1780	15 and from July 1, 2023 through December 31, 2025, the tax shall
1781	1781	16 also be imposed at the rate of 1% on food for human consumption
1782	1782	17 that is to be consumed off the premises where it is sold (other
1783	1783	18 than alcoholic beverages, food consisting of or infused with
1784	1784	19 adult use cannabis, soft drinks, and food that has been
1785	1785	20 prepared for immediate consumption and is not otherwise
1786	1786	21 included in this paragraph).
1787	1787	22 Beginning on July 1, 2022 and until July 1, 2023, the tax
1788	1788	23 shall be imposed at the rate of 0% on food prepared for
1789	1789	24 immediate consumption and transferred incident to a sale of
1790	1790	25 service subject to this Act or the Service Occupation Tax Act
1791	1791	26 by an entity licensed under the Hospital Licensing Act, the
1792	1792
1793	1793
1794	1794
1795	1795
1796	1796
1797	1797	HB1177 - 47 - LRB104 04967 HLH 14994 b
1798	1798
1799	1799
1800	1800	HB1177- 48 -LRB104 04967 HLH 14994 b HB1177 - 48 - LRB104 04967 HLH 14994 b
1801	1801	HB1177 - 48 - LRB104 04967 HLH 14994 b
1802	1802	1 Nursing Home Care Act, the Assisted Living and Shared Housing
1803	1803	2 Act, the ID/DD Community Care Act, the MC/DD Act, the
1804	1804	3 Specialized Mental Health Rehabilitation Act of 2013, or the
1805	1805	4 Child Care Act of 1969, or an entity that holds a permit issued
1806	1806	5 pursuant to the Life Care Facilities Act. Beginning on July 1,
1807	1807	6 2022 and until July 1, 2023, the tax shall also be imposed at
1808	1808	7 the rate of 0% on food for human consumption that is to be
1809	1809	8 consumed off the premises where it is sold (other than
1810	1810	9 alcoholic beverages, food consisting of or infused with adult
1811	1811	10 use cannabis, soft drinks, and food that has been prepared for
1812	1812	11 immediate consumption and is not otherwise included in this
1813	1813	12 paragraph).
1814	1814	13 On and an after January 1, 2026, food prepared for
1815	1815	14 immediate consumption and transferred incident to a sale of
1816	1816	15 service subject to this Act or the Service Occupation Tax Act
1817	1817	16 by an entity licensed under the Hospital Licensing Act, the
1818	1818	17 Nursing Home Care Act, the Assisted Living and Shared Housing
1819	1819	18 Act, the ID/DD Community Care Act, the MC/DD Act, the
1820	1820	19 Specialized Mental Health Rehabilitation Act of 2013, or the
1821	1821	20 Child Care Act of 1969, or by an entity that holds a permit
1822	1822	21 issued pursuant to the Life Care Facilities Act is exempt from
1823	1823	22 the tax under this Act. On and after January 1, 2026, food for
1824	1824	23 human consumption that is to be consumed off the premises
1825	1825	24 where it is sold (other than alcoholic beverages, food
1826	1826	25 consisting of or infused with adult use cannabis, soft drinks,
1827	1827	26 candy, and food that has been prepared for immediate
1828	1828
1829	1829
1830	1830
1831	1831
1832	1832
1833	1833	HB1177 - 48 - LRB104 04967 HLH 14994 b
1834	1834
1835	1835
1836	1836	HB1177- 49 -LRB104 04967 HLH 14994 b HB1177 - 49 - LRB104 04967 HLH 14994 b
1837	1837	HB1177 - 49 - LRB104 04967 HLH 14994 b
1838	1838	1 consumption and is not otherwise included in this paragraph)
1839	1839	2 is exempt from the tax under this Act.
1840	1840	3 The tax shall be imposed at the rate of 1% on prescription
1841	1841	4 and nonprescription medicines, drugs, medical appliances,
1842	1842	5 products classified as Class III medical devices by the United
1843	1843	6 States Food and Drug Administration that are used for cancer
1844	1844	7 treatment pursuant to a prescription, as well as any
1845	1845	8 accessories and components related to those devices,
1846	1846	9 modifications to a motor vehicle for the purpose of rendering
1847	1847	10 it usable by a person with a disability, and insulin, blood
1848	1848	11 sugar testing materials, syringes, and needles used by human
1849	1849	12 diabetics. For the purposes of this Section, until September
1850	1850	13 1, 2009: the term "soft drinks" means any complete, finished,
1851	1851	14 ready-to-use, non-alcoholic drink, whether carbonated or not,
1852	1852	15 including, but not limited to, soda water, cola, fruit juice,
1853	1853	16 vegetable juice, carbonated water, and all other preparations
1854	1854	17 commonly known as soft drinks of whatever kind or description
1855	1855	18 that are contained in any closed or sealed bottle, can,
1856	1856	19 carton, or container, regardless of size; but "soft drinks"
1857	1857	20 does not include coffee, tea, non-carbonated water, infant
1858	1858	21 formula, milk or milk products as defined in the Grade A
1859	1859	22 Pasteurized Milk and Milk Products Act, or drinks containing
1860	1860	23 50% or more natural fruit or vegetable juice.
1861	1861	24 Notwithstanding any other provisions of this Act,
1862	1862	25 beginning September 1, 2009, "soft drinks" means non-alcoholic
1863	1863	26 beverages that contain natural or artificial sweeteners. "Soft
1864	1864
1865	1865
1866	1866
1867	1867
1868	1868
1869	1869	HB1177 - 49 - LRB104 04967 HLH 14994 b
1870	1870
1871	1871
1872	1872	HB1177- 50 -LRB104 04967 HLH 14994 b HB1177 - 50 - LRB104 04967 HLH 14994 b
1873	1873	HB1177 - 50 - LRB104 04967 HLH 14994 b
1874	1874	1 drinks" does not include beverages that contain milk or milk
1875	1875	2 products, soy, rice or similar milk substitutes, or greater
1876	1876	3 than 50% of vegetable or fruit juice by volume.
1877	1877	4 Until August 1, 2009, and notwithstanding any other
1878	1878	5 provisions of this Act, "food for human consumption that is to
1879	1879	6 be consumed off the premises where it is sold" includes all
1880	1880	7 food sold through a vending machine, except soft drinks and
1881	1881	8 food products that are dispensed hot from a vending machine,
1882	1882	9 regardless of the location of the vending machine. Beginning
1883	1883	10 August 1, 2009, and notwithstanding any other provisions of
1884	1884	11 this Act, "food for human consumption that is to be consumed
1885	1885	12 off the premises where it is sold" includes all food sold
1886	1886	13 through a vending machine, except soft drinks, candy, and food
1887	1887	14 products that are dispensed hot from a vending machine,
1888	1888	15 regardless of the location of the vending machine.
1889	1889	16 Notwithstanding any other provisions of this Act,
1890	1890	17 beginning September 1, 2009, "food for human consumption that
1891	1891	18 is to be consumed off the premises where it is sold" does not
1892	1892	19 include candy. For purposes of this Section, "candy" means a
1893	1893	20 preparation of sugar, honey, or other natural or artificial
1894	1894	21 sweeteners in combination with chocolate, fruits, nuts or
1895	1895	22 other ingredients or flavorings in the form of bars, drops, or
1896	1896	23 pieces. "Candy" does not include any preparation that contains
1897	1897	24 flour or requires refrigeration.
1898	1898	25 Notwithstanding any other provisions of this Act,
1899	1899	26 beginning September 1, 2009, "nonprescription medicines and
1900	1900
1901	1901
1902	1902
1903	1903
1904	1904
1905	1905	HB1177 - 50 - LRB104 04967 HLH 14994 b
1906	1906
1907	1907
1908	1908	HB1177- 51 -LRB104 04967 HLH 14994 b HB1177 - 51 - LRB104 04967 HLH 14994 b
1909	1909	HB1177 - 51 - LRB104 04967 HLH 14994 b
1910	1910	1 drugs" does not include grooming and hygiene products. For
1911	1911	2 purposes of this Section, "grooming and hygiene products"
1912	1912	3 includes, but is not limited to, soaps and cleaning solutions,
1913	1913	4 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
1914	1914	5 lotions and screens, unless those products are available by
1915	1915	6 prescription only, regardless of whether the products meet the
1916	1916	7 definition of "over-the-counter-drugs". For the purposes of
1917	1917	8 this paragraph, "over-the-counter-drug" means a drug for human
1918	1918	9 use that contains a label that identifies the product as a drug
1919	1919	10 as required by 21 CFR 201.66. The "over-the-counter-drug"
1920	1920	11 label includes:
1921	1921	12 (A) a "Drug Facts" panel; or
1922	1922	13 (B) a statement of the "active ingredient(s)" with a
1923	1923	14 list of those ingredients contained in the compound,
1924	1924	15 substance or preparation.
1925	1925	16 Beginning on January 1, 2014 (the effective date of Public
1926	1926	17 Act 98-122), "prescription and nonprescription medicines and
1927	1927	18 drugs" includes medical cannabis purchased from a registered
1928	1928	19 dispensing organization under the Compassionate Use of Medical
1929	1929	20 Cannabis Program Act.
1930	1930	21 As used in this Section, "adult use cannabis" means
1931	1931	22 cannabis subject to tax under the Cannabis Cultivation
1932	1932	23 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
1933	1933	24 and does not include cannabis subject to tax under the
1934	1934	25 Compassionate Use of Medical Cannabis Program Act.
1935	1935	26 If the property that is acquired from a serviceman is
1936	1936
1937	1937
1938	1938
1939	1939
1940	1940
1941	1941	HB1177 - 51 - LRB104 04967 HLH 14994 b
1942	1942
1943	1943
1944	1944	HB1177- 52 -LRB104 04967 HLH 14994 b HB1177 - 52 - LRB104 04967 HLH 14994 b
1945	1945	HB1177 - 52 - LRB104 04967 HLH 14994 b
1946	1946	1 acquired outside Illinois and used outside Illinois before
1947	1947	2 being brought to Illinois for use here and is taxable under
1948	1948	3 this Act, the "selling price" on which the tax is computed
1949	1949	4 shall be reduced by an amount that represents a reasonable
1950	1950	5 allowance for depreciation for the period of prior
1951	1951	6 out-of-state use. No depreciation is allowed in cases where
1952	1952	7 the tax under this Act is imposed on lease receipts.
1953	1953	8 Beginning January 1, 2026, in addition to all other rates
1954	1954	9 of tax imposed under this Act, a surcharge of 3.75% is imposed
1955	1955	10 on the selling price of (i) each firearm purchased in the State
1956	1956	11 and (ii) each firearm component part that is purchased in the
1957	1957	12 State and sold separately from the firearm. "Firearm" has the
1958	1958	13 meaning ascribed to that term in Section 1.1 of the Firearm
1959	1959	14 Owners Identification Card Act.
1960	1960	15 (Source: P.A. 102-4, eff. 4-27-21; 102-16, eff. 6-17-21;
1961	1961	16 102-700, Article 20, Section 20-10, eff. 4-19-22; 102-700,
1962	1962	17 Article 60, Section 60-20, eff. 4-19-22; 103-9, eff. 6-7-23;
1963	1963	18 103-154, eff. 6-30-23; 103-592, eff. 1-1-25; 103-781, eff.
1964	1964	19 8-5-24; revised 11-26-24.)
1965	1965	20 (35 ILCS 110/9)
1966	1966	21 Sec. 9. Each serviceman required or authorized to collect
1967	1967	22 the tax herein imposed shall pay to the Department the amount
1968	1968	23 of such tax (except as otherwise provided) at the time when he
1969	1969	24 is required to file his return for the period during which such
1970	1970	25 tax was collected, less a discount of 2.1% prior to January 1,
1971	1971
1972	1972
1973	1973
1974	1974
1975	1975
1976	1976	HB1177 - 52 - LRB104 04967 HLH 14994 b
1977	1977
1978	1978
1979	1979	HB1177- 53 -LRB104 04967 HLH 14994 b HB1177 - 53 - LRB104 04967 HLH 14994 b
1980	1980	HB1177 - 53 - LRB104 04967 HLH 14994 b
1981	1981	1 1990 and 1.75% on and after January 1, 1990, or $5 per calendar
1982	1982	2 year, whichever is greater, which is allowed to reimburse the
1983	1983	3 serviceman for expenses incurred in collecting the tax,
1984	1984	4 keeping records, preparing and filing returns, remitting the
1985	1985	5 tax, and supplying data to the Department on request.
1986	1986	6 Beginning with returns due on or after January 1, 2025, the
1987	1987	7 vendor's discount allowed in this Section, the Retailers'
1988	1988	8 Occupation Tax Act, the Service Occupation Tax Act, and the
1989	1989	9 Use Tax Act, including any local tax administered by the
1990	1990	10 Department and reported on the same return, shall not exceed
1991	1991	11 $1,000 per month in the aggregate. When determining the
1992	1992	12 discount allowed under this Section, servicemen shall include
1993	1993	13 the amount of tax that would have been due at the 1% rate but
1994	1994	14 for the 0% rate imposed under Public Act 102-700 this
1995	1995	15 amendatory Act of the 102nd General Assembly. The discount
1996	1996	16 under this Section is not allowed for the 1.25% portion of
1997	1997	17 taxes paid on aviation fuel that is subject to the revenue use
1998	1998	18 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
1999	1999	19 discount allowed under this Section is allowed only for
2000	2000	20 returns that are filed in the manner required by this Act. The
2001	2001	21 Department may disallow the discount for servicemen whose
2002	2002	22 certificate of registration is revoked at the time the return
2003	2003	23 is filed, but only if the Department's decision to revoke the
2004	2004	24 certificate of registration has become final. A serviceman
2005	2005	25 need not remit that part of any tax collected by him to the
2006	2006	26 extent that he is required to pay and does pay the tax imposed
2007	2007
2008	2008
2009	2009
2010	2010
2011	2011
2012	2012	HB1177 - 53 - LRB104 04967 HLH 14994 b
2013	2013
2014	2014
2015	2015	HB1177- 54 -LRB104 04967 HLH 14994 b HB1177 - 54 - LRB104 04967 HLH 14994 b
2016	2016	HB1177 - 54 - LRB104 04967 HLH 14994 b
2017	2017	1 by the Service Occupation Tax Act with respect to his sale of
2018	2018	2 service involving the incidental transfer by him of the same
2019	2019	3 property.
2020	2020	4 Except as provided hereinafter in this Section, on or
2021	2021	5 before the twentieth day of each calendar month, such
2022	2022	6 serviceman shall file a return for the preceding calendar
2023	2023	7 month in accordance with reasonable Rules and Regulations to
2024	2024	8 be promulgated by the Department. Such return shall be filed
2025	2025	9 on a form prescribed by the Department and shall contain such
2026	2026	10 information as the Department may reasonably require. The
2027	2027	11 return shall include the gross receipts which were received
2028	2028	12 during the preceding calendar month or quarter on the
2029	2029	13 following items upon which tax would have been due but for the
2030	2030	14 0% rate imposed under Public Act 102-700 this amendatory Act
2031	2031	15 of the 102nd General Assembly: (i) food for human consumption
2032	2032	16 that is to be consumed off the premises where it is sold (other
2033	2033	17 than alcoholic beverages, food consisting of or infused with
2034	2034	18 adult use cannabis, soft drinks, and food that has been
2035	2035	19 prepared for immediate consumption); and (ii) food prepared
2036	2036	20 for immediate consumption and transferred incident to a sale
2037	2037	21 of service subject to this Act or the Service Occupation Tax
2038	2038	22 Act by an entity licensed under the Hospital Licensing Act,
2039	2039	23 the Nursing Home Care Act, the Assisted Living and Shared
2040	2040	24 Housing Act, the ID/DD Community Care Act, the MC/DD Act, the
2041	2041	25 Specialized Mental Health Rehabilitation Act of 2013, or the
2042	2042	26 Child Care Act of 1969, or an entity that holds a permit issued
2043	2043
2044	2044
2045	2045
2046	2046
2047	2047
2048	2048	HB1177 - 54 - LRB104 04967 HLH 14994 b
2049	2049
2050	2050
2051	2051	HB1177- 55 -LRB104 04967 HLH 14994 b HB1177 - 55 - LRB104 04967 HLH 14994 b
2052	2052	HB1177 - 55 - LRB104 04967 HLH 14994 b
2053	2053	1 pursuant to the Life Care Facilities Act. The return shall
2054	2054	2 also include the amount of tax that would have been due on the
2055	2055	3 items listed in the previous sentence but for the 0% rate
2056	2056	4 imposed under Public Act 102-700 this amendatory Act of the
2057	2057	5 102nd General Assembly.
2058	2058	6 In the case of leases, except as otherwise provided in
2059	2059	7 this Act, the lessor, in collecting the tax, may collect for
2060	2060	8 each tax return period, only the tax applicable to that part of
2061	2061	9 the selling price actually received during such tax return
2062	2062	10 period.
2063	2063	11 On and after January 1, 2018, with respect to servicemen
2064	2064	12 whose annual gross receipts average $20,000 or more, all
2065	2065	13 returns required to be filed pursuant to this Act shall be
2066	2066	14 filed electronically. Servicemen who demonstrate that they do
2067	2067	15 not have access to the Internet or demonstrate hardship in
2068	2068	16 filing electronically may petition the Department to waive the
2069	2069	17 electronic filing requirement.
2070	2070	18 The Department may require returns to be filed on a
2071	2071	19 quarterly basis. If so required, a return for each calendar
2072	2072	20 quarter shall be filed on or before the twentieth day of the
2073	2073	21 calendar month following the end of such calendar quarter. The
2074	2074	22 taxpayer shall also file a return with the Department for each
2075	2075	23 of the first two months of each calendar quarter, on or before
2076	2076	24 the twentieth day of the following calendar month, stating:
2077	2077	25 1. The name of the seller;
2078	2078	26 2. The address of the principal place of business from
2079	2079
2080	2080
2081	2081
2082	2082
2083	2083
2084	2084	HB1177 - 55 - LRB104 04967 HLH 14994 b
2085	2085
2086	2086
2087	2087	HB1177- 56 -LRB104 04967 HLH 14994 b HB1177 - 56 - LRB104 04967 HLH 14994 b
2088	2088	HB1177 - 56 - LRB104 04967 HLH 14994 b
2089	2089	1 which he engages in business as a serviceman in this
2090	2090	2 State;
2091	2091	3 3. The total amount of taxable receipts received by
2092	2092	4 him during the preceding calendar month, including
2093	2093	5 receipts from charge and time sales, but less all
2094	2094	6 deductions allowed by law;
2095	2095	7 4. The amount of credit provided in Section 2d of this
2096	2096	8 Act;
2097	2097	9 5. The amount of tax due;
2098	2098	10 5-5. The signature of the taxpayer; and
2099	2099	11 6. Such other reasonable information as the Department
2100	2100	12 may require.
2101	2101	13 Each serviceman required or authorized to collect the tax
2102	2102	14 imposed by this Act on aviation fuel transferred as an
2103	2103	15 incident of a sale of service in this State during the
2104	2104	16 preceding calendar month shall, instead of reporting and
2105	2105	17 paying tax on aviation fuel as otherwise required by this
2106	2106	18 Section, report and pay such tax on a separate aviation fuel
2107	2107	19 tax return. The requirements related to the return shall be as
2108	2108	20 otherwise provided in this Section. Notwithstanding any other
2109	2109	21 provisions of this Act to the contrary, servicemen collecting
2110	2110	22 tax on aviation fuel shall file all aviation fuel tax returns
2111	2111	23 and shall make all aviation fuel tax payments by electronic
2112	2112	24 means in the manner and form required by the Department. For
2113	2113	25 purposes of this Section, "aviation fuel" means jet fuel and
2114	2114	26 aviation gasoline.
2115	2115
2116	2116
2117	2117
2118	2118
2119	2119
2120	2120	HB1177 - 56 - LRB104 04967 HLH 14994 b
2121	2121
2122	2122
2123	2123	HB1177- 57 -LRB104 04967 HLH 14994 b HB1177 - 57 - LRB104 04967 HLH 14994 b
2124	2124	HB1177 - 57 - LRB104 04967 HLH 14994 b
2125	2125	1 If a taxpayer fails to sign a return within 30 days after
2126	2126	2 the proper notice and demand for signature by the Department,
2127	2127	3 the return shall be considered valid and any amount shown to be
2128	2128	4 due on the return shall be deemed assessed.
2129	2129	5 Notwithstanding any other provision of this Act to the
2130	2130	6 contrary, servicemen subject to tax on cannabis shall file all
2131	2131	7 cannabis tax returns and shall make all cannabis tax payments
2132	2132	8 by electronic means in the manner and form required by the
2133	2133	9 Department.
2134	2134	10 Beginning October 1, 1993, a taxpayer who has an average
2135	2135	11 monthly tax liability of $150,000 or more shall make all
2136	2136	12 payments required by rules of the Department by electronic
2137	2137	13 funds transfer. Beginning October 1, 1994, a taxpayer who has
2138	2138	14 an average monthly tax liability of $100,000 or more shall
2139	2139	15 make all payments required by rules of the Department by
2140	2140	16 electronic funds transfer. Beginning October 1, 1995, a
2141	2141	17 taxpayer who has an average monthly tax liability of $50,000
2142	2142	18 or more shall make all payments required by rules of the
2143	2143	19 Department by electronic funds transfer. Beginning October 1,
2144	2144	20 2000, a taxpayer who has an annual tax liability of $200,000 or
2145	2145	21 more shall make all payments required by rules of the
2146	2146	22 Department by electronic funds transfer. The term "annual tax
2147	2147	23 liability" shall be the sum of the taxpayer's liabilities
2148	2148	24 under this Act, and under all other State and local occupation
2149	2149	25 and use tax laws administered by the Department, for the
2150	2150	26 immediately preceding calendar year. The term "average monthly
2151	2151
2152	2152
2153	2153
2154	2154
2155	2155
2156	2156	HB1177 - 57 - LRB104 04967 HLH 14994 b
2157	2157
2158	2158
2159	2159	HB1177- 58 -LRB104 04967 HLH 14994 b HB1177 - 58 - LRB104 04967 HLH 14994 b
2160	2160	HB1177 - 58 - LRB104 04967 HLH 14994 b
2161	2161	1 tax liability" means the sum of the taxpayer's liabilities
2162	2162	2 under this Act, and under all other State and local occupation
2163	2163	3 and use tax laws administered by the Department, for the
2164	2164	4 immediately preceding calendar year divided by 12. Beginning
2165	2165	5 on October 1, 2002, a taxpayer who has a tax liability in the
2166	2166	6 amount set forth in subsection (b) of Section 2505-210 of the
2167	2167	7 Department of Revenue Law shall make all payments required by
2168	2168	8 rules of the Department by electronic funds transfer.
2169	2169	9 Before August 1 of each year beginning in 1993, the
2170	2170	10 Department shall notify all taxpayers required to make
2171	2171	11 payments by electronic funds transfer. All taxpayers required
2172	2172	12 to make payments by electronic funds transfer shall make those
2173	2173	13 payments for a minimum of one year beginning on October 1.
2174	2174	14 Any taxpayer not required to make payments by electronic
2175	2175	15 funds transfer may make payments by electronic funds transfer
2176	2176	16 with the permission of the Department.
2177	2177	17 All taxpayers required to make payment by electronic funds
2178	2178	18 transfer and any taxpayers authorized to voluntarily make
2179	2179	19 payments by electronic funds transfer shall make those
2180	2180	20 payments in the manner authorized by the Department.
2181	2181	21 The Department shall adopt such rules as are necessary to
2182	2182	22 effectuate a program of electronic funds transfer and the
2183	2183	23 requirements of this Section.
2184	2184	24 If the serviceman is otherwise required to file a monthly
2185	2185	25 return and if the serviceman's average monthly tax liability
2186	2186	26 to the Department does not exceed $200, the Department may
2187	2187
2188	2188
2189	2189
2190	2190
2191	2191
2192	2192	HB1177 - 58 - LRB104 04967 HLH 14994 b
2193	2193
2194	2194
2195	2195	HB1177- 59 -LRB104 04967 HLH 14994 b HB1177 - 59 - LRB104 04967 HLH 14994 b
2196	2196	HB1177 - 59 - LRB104 04967 HLH 14994 b
2197	2197	1 authorize his returns to be filed on a quarter annual basis,
2198	2198	2 with the return for January, February, and March of a given
2199	2199	3 year being due by April 20 of such year; with the return for
2200	2200	4 April, May, and June of a given year being due by July 20 of
2201	2201	5 such year; with the return for July, August, and September of a
2202	2202	6 given year being due by October 20 of such year, and with the
2203	2203	7 return for October, November, and December of a given year
2204	2204	8 being due by January 20 of the following year.
2205	2205	9 If the serviceman is otherwise required to file a monthly
2206	2206	10 or quarterly return and if the serviceman's average monthly
2207	2207	11 tax liability to the Department does not exceed $50, the
2208	2208	12 Department may authorize his returns to be filed on an annual
2209	2209	13 basis, with the return for a given year being due by January 20
2210	2210	14 of the following year.
2211	2211	15 Such quarter annual and annual returns, as to form and
2212	2212	16 substance, shall be subject to the same requirements as
2213	2213	17 monthly returns.
2214	2214	18 Notwithstanding any other provision in this Act concerning
2215	2215	19 the time within which a serviceman may file his return, in the
2216	2216	20 case of any serviceman who ceases to engage in a kind of
2217	2217	21 business which makes him responsible for filing returns under
2218	2218	22 this Act, such serviceman shall file a final return under this
2219	2219	23 Act with the Department not more than one 1 month after
2220	2220	24 discontinuing such business.
2221	2221	25 Where a serviceman collects the tax with respect to the
2222	2222	26 selling price of property which he sells and the purchaser
2223	2223
2224	2224
2225	2225
2226	2226
2227	2227
2228	2228	HB1177 - 59 - LRB104 04967 HLH 14994 b
2229	2229
2230	2230
2231	2231	HB1177- 60 -LRB104 04967 HLH 14994 b HB1177 - 60 - LRB104 04967 HLH 14994 b
2232	2232	HB1177 - 60 - LRB104 04967 HLH 14994 b
2233	2233	1 thereafter returns such property and the serviceman refunds
2234	2234	2 the selling price thereof to the purchaser, such serviceman
2235	2235	3 shall also refund, to the purchaser, the tax so collected from
2236	2236	4 the purchaser. When filing his return for the period in which
2237	2237	5 he refunds such tax to the purchaser, the serviceman may
2238	2238	6 deduct the amount of the tax so refunded by him to the
2239	2239	7 purchaser from any other Service Use Tax, Service Occupation
2240	2240	8 Tax, retailers' occupation tax, or use tax which such
2241	2241	9 serviceman may be required to pay or remit to the Department,
2242	2242	10 as shown by such return, provided that the amount of the tax to
2243	2243	11 be deducted shall previously have been remitted to the
2244	2244	12 Department by such serviceman. If the serviceman shall not
2245	2245	13 previously have remitted the amount of such tax to the
2246	2246	14 Department, he shall be entitled to no deduction hereunder
2247	2247	15 upon refunding such tax to the purchaser.
2248	2248	16 Any serviceman filing a return hereunder shall also
2249	2249	17 include the total tax upon the selling price of tangible
2250	2250	18 personal property purchased for use by him as an incident to a
2251	2251	19 sale of service, and such serviceman shall remit the amount of
2252	2252	20 such tax to the Department when filing such return.
2253	2253	21 If experience indicates such action to be practicable, the
2254	2254	22 Department may prescribe and furnish a combination or joint
2255	2255	23 return which will enable servicemen, who are required to file
2256	2256	24 returns hereunder and also under the Service Occupation Tax
2257	2257	25 Act, to furnish all the return information required by both
2258	2258	26 Acts on the one form.
2259	2259
2260	2260
2261	2261
2262	2262
2263	2263
2264	2264	HB1177 - 60 - LRB104 04967 HLH 14994 b
2265	2265
2266	2266
2267	2267	HB1177- 61 -LRB104 04967 HLH 14994 b HB1177 - 61 - LRB104 04967 HLH 14994 b
2268	2268	HB1177 - 61 - LRB104 04967 HLH 14994 b
2269	2269	1 Where the serviceman has more than one business registered
2270	2270	2 with the Department under separate registration hereunder,
2271	2271	3 such serviceman shall not file each return that is due as a
2272	2272	4 single return covering all such registered businesses, but
2273	2273	5 shall file separate returns for each such registered business.
2274	2274	6 Beginning January 1, 1990, each month the Department shall
2275	2275	7 pay into the State and Local Tax Reform Fund, a special fund in
2276	2276	8 the State treasury Treasury, the net revenue realized for the
2277	2277	9 preceding month from the 1% tax imposed under this Act.
2278	2278	10 Beginning January 1, 1990, each month the Department shall
2279	2279	11 pay into the State and Local Sales Tax Reform Fund 20% of the
2280	2280	12 net revenue realized for the preceding month from the 6.25%
2281	2281	13 general rate on transfers of tangible personal property, other
2282	2282	14 than (i) tangible personal property which is purchased outside
2283	2283	15 Illinois at retail from a retailer and which is titled or
2284	2284	16 registered by an agency of this State's government and (ii)
2285	2285	17 aviation fuel sold on or after December 1, 2019. This
2286	2286	18 exception for aviation fuel only applies for so long as the
2287	2287	19 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2288	2288	20 47133 are binding on the State.
2289	2289	21 Beginning February 1, 2026, each month the Department
2290	2290	22 shall pay into the State and Local Sales Tax Reform Fund 20% of
2291	2291	23 the net revenue realized for the preceding month from the
2292	2292	24 3.75% surcharge imposed on the selling price of firearms and
2293	2293	25 firearm component parts.
2294	2294	26 For aviation fuel sold on or after December 1, 2019, each
2295	2295
2296	2296
2297	2297
2298	2298
2299	2299
2300	2300	HB1177 - 61 - LRB104 04967 HLH 14994 b
2301	2301
2302	2302
2303	2303	HB1177- 62 -LRB104 04967 HLH 14994 b HB1177 - 62 - LRB104 04967 HLH 14994 b
2304	2304	HB1177 - 62 - LRB104 04967 HLH 14994 b
2305	2305	1 month the Department shall pay into the State Aviation Program
2306	2306	2 Fund 20% of the net revenue realized for the preceding month
2307	2307	3 from the 6.25% general rate on the selling price of aviation
2308	2308	4 fuel, less an amount estimated by the Department to be
2309	2309	5 required for refunds of the 20% portion of the tax on aviation
2310	2310	6 fuel under this Act, which amount shall be deposited into the
2311	2311	7 Aviation Fuel Sales Tax Refund Fund. The Department shall only
2312	2312	8 pay moneys into the State Aviation Program Fund and the
2313	2313	9 Aviation Fuel Sales Tax Refund Fund under this Act for so long
2314	2314	10 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
2315	2315	11 U.S.C. 47133 are binding on the State.
2316	2316	12 Beginning August 1, 2000, each month the Department shall
2317	2317	13 pay into the State and Local Sales Tax Reform Fund 100% of the
2318	2318	14 net revenue realized for the preceding month from the 1.25%
2319	2319	15 rate on the selling price of motor fuel and gasohol.
2320	2320	16 Beginning October 1, 2009, each month the Department shall
2321	2321	17 pay into the Capital Projects Fund an amount that is equal to
2322	2322	18 an amount estimated by the Department to represent 80% of the
2323	2323	19 net revenue realized for the preceding month from the sale of
2324	2324	20 candy, grooming and hygiene products, and soft drinks that had
2325	2325	21 been taxed at a rate of 1% prior to September 1, 2009 but that
2326	2326	22 are now taxed at 6.25%.
2327	2327	23 Beginning July 1, 2013, each month the Department shall
2328	2328	24 pay into the Underground Storage Tank Fund from the proceeds
2329	2329	25 collected under this Act, the Use Tax Act, the Service
2330	2330	26 Occupation Tax Act, and the Retailers' Occupation Tax Act an
2331	2331
2332	2332
2333	2333
2334	2334
2335	2335
2336	2336	HB1177 - 62 - LRB104 04967 HLH 14994 b
2337	2337
2338	2338
2339	2339	HB1177- 63 -LRB104 04967 HLH 14994 b HB1177 - 63 - LRB104 04967 HLH 14994 b
2340	2340	HB1177 - 63 - LRB104 04967 HLH 14994 b
2341	2341	1 amount equal to the average monthly deficit in the Underground
2342	2342	2 Storage Tank Fund during the prior year, as certified annually
2343	2343	3 by the Illinois Environmental Protection Agency, but the total
2344	2344	4 payment into the Underground Storage Tank Fund under this Act,
2345	2345	5 the Use Tax Act, the Service Occupation Tax Act, and the
2346	2346	6 Retailers' Occupation Tax Act shall not exceed $18,000,000 in
2347	2347	7 any State fiscal year. As used in this paragraph, the "average
2348	2348	8 monthly deficit" shall be equal to the difference between the
2349	2349	9 average monthly claims for payment by the fund and the average
2350	2350	10 monthly revenues deposited into the fund, excluding payments
2351	2351	11 made pursuant to this paragraph.
2352	2352	12 Beginning July 1, 2015, of the remainder of the moneys
2353	2353	13 received by the Department under the Use Tax Act, this Act, the
2354	2354	14 Service Occupation Tax Act, and the Retailers' Occupation Tax
2355	2355	15 Act, each month the Department shall deposit $500,000 into the
2356	2356	16 State Crime Laboratory Fund.
2357	2357	17 Of the remainder of the moneys received by the Department
2358	2358	18 pursuant to this Act, (a) 1.75% thereof shall be paid into the
2359	2359	19 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
2360	2360	20 and after July 1, 1989, 3.8% thereof shall be paid into the
2361	2361	21 Build Illinois Fund; provided, however, that if in any fiscal
2362	2362	22 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
2363	2363	23 may be, of the moneys received by the Department and required
2364	2364	24 to be paid into the Build Illinois Fund pursuant to Section 3
2365	2365	25 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
2366	2366	26 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
2367	2367
2368	2368
2369	2369
2370	2370
2371	2371
2372	2372	HB1177 - 63 - LRB104 04967 HLH 14994 b
2373	2373
2374	2374
2375	2375	HB1177- 64 -LRB104 04967 HLH 14994 b HB1177 - 64 - LRB104 04967 HLH 14994 b
2376	2376	HB1177 - 64 - LRB104 04967 HLH 14994 b
2377	2377	1 Service Occupation Tax Act, such Acts being hereinafter called
2378	2378	2 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
2379	2379	3 may be, of moneys being hereinafter called the "Tax Act
2380	2380	4 Amount", and (2) the amount transferred to the Build Illinois
2381	2381	5 Fund from the State and Local Sales Tax Reform Fund shall be
2382	2382	6 less than the Annual Specified Amount (as defined in Section 3
2383	2383	7 of the Retailers' Occupation Tax Act), an amount equal to the
2384	2384	8 difference shall be immediately paid into the Build Illinois
2385	2385	9 Fund from other moneys received by the Department pursuant to
2386	2386	10 the Tax Acts; and further provided, that if on the last
2387	2387	11 business day of any month the sum of (1) the Tax Act Amount
2388	2388	12 required to be deposited into the Build Illinois Bond Account
2389	2389	13 in the Build Illinois Fund during such month and (2) the amount
2390	2390	14 transferred during such month to the Build Illinois Fund from
2391	2391	15 the State and Local Sales Tax Reform Fund shall have been less
2392	2392	16 than 1/12 of the Annual Specified Amount, an amount equal to
2393	2393	17 the difference shall be immediately paid into the Build
2394	2394	18 Illinois Fund from other moneys received by the Department
2395	2395	19 pursuant to the Tax Acts; and, further provided, that in no
2396	2396	20 event shall the payments required under the preceding proviso
2397	2397	21 result in aggregate payments into the Build Illinois Fund
2398	2398	22 pursuant to this clause (b) for any fiscal year in excess of
2399	2399	23 the greater of (i) the Tax Act Amount or (ii) the Annual
2400	2400	24 Specified Amount for such fiscal year; and, further provided,
2401	2401	25 that the amounts payable into the Build Illinois Fund under
2402	2402	26 this clause (b) shall be payable only until such time as the
2403	2403
2404	2404
2405	2405
2406	2406
2407	2407
2408	2408	HB1177 - 64 - LRB104 04967 HLH 14994 b
2409	2409
2410	2410
2411	2411	HB1177- 65 -LRB104 04967 HLH 14994 b HB1177 - 65 - LRB104 04967 HLH 14994 b
2412	2412	HB1177 - 65 - LRB104 04967 HLH 14994 b
2413	2413	1 aggregate amount on deposit under each trust indenture
2414	2414	2 securing Bonds issued and outstanding pursuant to the Build
2415	2415	3 Illinois Bond Act is sufficient, taking into account any
2416	2416	4 future investment income, to fully provide, in accordance with
2417	2417	5 such indenture, for the defeasance of or the payment of the
2418	2418	6 principal of, premium, if any, and interest on the Bonds
2419	2419	7 secured by such indenture and on any Bonds expected to be
2420	2420	8 issued thereafter and all fees and costs payable with respect
2421	2421	9 thereto, all as certified by the Director of the Bureau of the
2422	2422	10 Budget (now Governor's Office of Management and Budget). If on
2423	2423	11 the last business day of any month in which Bonds are
2424	2424	12 outstanding pursuant to the Build Illinois Bond Act, the
2425	2425	13 aggregate of the moneys deposited in the Build Illinois Bond
2426	2426	14 Account in the Build Illinois Fund in such month shall be less
2427	2427	15 than the amount required to be transferred in such month from
2428	2428	16 the Build Illinois Bond Account to the Build Illinois Bond
2429	2429	17 Retirement and Interest Fund pursuant to Section 13 of the
2430	2430	18 Build Illinois Bond Act, an amount equal to such deficiency
2431	2431	19 shall be immediately paid from other moneys received by the
2432	2432	20 Department pursuant to the Tax Acts to the Build Illinois
2433	2433	21 Fund; provided, however, that any amounts paid to the Build
2434	2434	22 Illinois Fund in any fiscal year pursuant to this sentence
2435	2435	23 shall be deemed to constitute payments pursuant to clause (b)
2436	2436	24 of the preceding sentence and shall reduce the amount
2437	2437	25 otherwise payable for such fiscal year pursuant to clause (b)
2438	2438	26 of the preceding sentence. The moneys received by the
2439	2439
2440	2440
2441	2441
2442	2442
2443	2443
2444	2444	HB1177 - 65 - LRB104 04967 HLH 14994 b
2445	2445
2446	2446
2447	2447	HB1177- 66 -LRB104 04967 HLH 14994 b HB1177 - 66 - LRB104 04967 HLH 14994 b
2448	2448	HB1177 - 66 - LRB104 04967 HLH 14994 b
2449	2449	1 Department pursuant to this Act and required to be deposited
2450	2450	2 into the Build Illinois Fund are subject to the pledge, claim
2451	2451	3 and charge set forth in Section 12 of the Build Illinois Bond
2452	2452	4 Act.
2453	2453	5 Subject to payment of amounts into the Build Illinois Fund
2454	2454	6 as provided in the preceding paragraph or in any amendment
2455	2455	7 thereto hereafter enacted, the following specified monthly
2456	2456	8 installment of the amount requested in the certificate of the
2457	2457	9 Chairman of the Metropolitan Pier and Exposition Authority
2458	2458	10 provided under Section 8.25f of the State Finance Act, but not
2459	2459	11 in excess of the sums designated as "Total Deposit", shall be
2460	2460	12 deposited in the aggregate from collections under Section 9 of
2461	2461	13 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
2462	2462	14 9 of the Service Occupation Tax Act, and Section 3 of the
2463	2463	15 Retailers' Occupation Tax Act into the McCormick Place
2464	2464	16 Expansion Project Fund in the specified fiscal years.
2465	2465	17Fiscal YearTotal Deposit181993 $0191994 53,000,000201995 58,000,000211996 61,000,000221997 64,000,000231998 68,000,000241999 71,000,000252000 75,000,000 17 Fiscal Year Total Deposit 18 1993 $0 19 1994 53,000,000 20 1995 58,000,000 21 1996 61,000,000 22 1997 64,000,000 23 1998 68,000,000 24 1999 71,000,000 25 2000 75,000,000
2466	2466	17 Fiscal Year Total Deposit
2467	2467	18 1993 $0
2468	2468	19 1994 53,000,000
2469	2469	20 1995 58,000,000
2470	2470	21 1996 61,000,000
2471	2471	22 1997 64,000,000
2472	2472	23 1998 68,000,000
2473	2473	24 1999 71,000,000
2474	2474	25 2000 75,000,000
2475	2475
2476	2476
2477	2477
2478	2478
2479	2479
2480	2480	HB1177 - 66 - LRB104 04967 HLH 14994 b
2481	2481
2482	2482
2483	2483	17 Fiscal Year Total Deposit
2484	2484	18 1993 $0
2485	2485	19 1994 53,000,000
2486	2486	20 1995 58,000,000
2487	2487	21 1996 61,000,000
2488	2488	22 1997 64,000,000
2489	2489	23 1998 68,000,000
2490	2490	24 1999 71,000,000
2491	2491	25 2000 75,000,000
2492	2492
2493	2493
2494	2494	HB1177- 67 -LRB104 04967 HLH 14994 b HB1177 - 67 - LRB104 04967 HLH 14994 b
2495	2495	HB1177 - 67 - LRB104 04967 HLH 14994 b
2496	2496	12001 80,000,00022002 93,000,00032003 99,000,00042004103,000,00052005108,000,00062006113,000,00072007119,000,00082008126,000,00092009132,000,000102010139,000,000112011146,000,000122012153,000,000132013161,000,000142014170,000,000152015179,000,000162016189,000,000172017199,000,000182018210,000,000192019221,000,000202020233,000,000212021300,000,000 222022300,000,000232023300,000,000242024 300,000,000252025 300,000,000262026 300,000,000 1 2001 80,000,000 2 2002 93,000,000 3 2003 99,000,000 4 2004 103,000,000 5 2005 108,000,000 6 2006 113,000,000 7 2007 119,000,000 8 2008 126,000,000 9 2009 132,000,000 10 2010 139,000,000 11 2011 146,000,000 12 2012 153,000,000 13 2013 161,000,000 14 2014 170,000,000 15 2015 179,000,000 16 2016 189,000,000 17 2017 199,000,000 18 2018 210,000,000 19 2019 221,000,000 20 2020 233,000,000 21 2021 300,000,000 22 2022 300,000,000 23 2023 300,000,000 24 2024 300,000,000 25 2025 300,000,000 26 2026 300,000,000
2497	2497	1 2001 80,000,000
2498	2498	2 2002 93,000,000
2499	2499	3 2003 99,000,000
2500	2500	4 2004 103,000,000
2501	2501	5 2005 108,000,000
2502	2502	6 2006 113,000,000
2503	2503	7 2007 119,000,000
2504	2504	8 2008 126,000,000
2505	2505	9 2009 132,000,000
2506	2506	10 2010 139,000,000
2507	2507	11 2011 146,000,000
2508	2508	12 2012 153,000,000
2509	2509	13 2013 161,000,000
2510	2510	14 2014 170,000,000
2511	2511	15 2015 179,000,000
2512	2512	16 2016 189,000,000
2513	2513	17 2017 199,000,000
2514	2514	18 2018 210,000,000
2515	2515	19 2019 221,000,000
2516	2516	20 2020 233,000,000
2517	2517	21 2021 300,000,000
2518	2518	22 2022 300,000,000
2519	2519	23 2023 300,000,000
2520	2520	24 2024 300,000,000
2521	2521	25 2025 300,000,000
2522	2522	26 2026 300,000,000
2523	2523
2524	2524
2525	2525
2526	2526
2527	2527
2528	2528	HB1177 - 67 - LRB104 04967 HLH 14994 b
2529	2529
2530	2530	1 2001 80,000,000
2531	2531	2 2002 93,000,000
2532	2532	3 2003 99,000,000
2533	2533	4 2004 103,000,000
2534	2534	5 2005 108,000,000
2535	2535	6 2006 113,000,000
2536	2536	7 2007 119,000,000
2537	2537	8 2008 126,000,000
2538	2538	9 2009 132,000,000
2539	2539	10 2010 139,000,000
2540	2540	11 2011 146,000,000
2541	2541	12 2012 153,000,000
2542	2542	13 2013 161,000,000
2543	2543	14 2014 170,000,000
2544	2544	15 2015 179,000,000
2545	2545	16 2016 189,000,000
2546	2546	17 2017 199,000,000
2547	2547	18 2018 210,000,000
2548	2548	19 2019 221,000,000
2549	2549	20 2020 233,000,000
2550	2550	21 2021 300,000,000
2551	2551	22 2022 300,000,000
2552	2552	23 2023 300,000,000
2553	2553	24 2024 300,000,000
2554	2554	25 2025 300,000,000
2555	2555	26 2026 300,000,000
2556	2556
2557	2557
2558	2558	HB1177- 68 -LRB104 04967 HLH 14994 b HB1177 - 68 - LRB104 04967 HLH 14994 b
2559	2559	HB1177 - 68 - LRB104 04967 HLH 14994 b
2560	2560	12027 375,000,00022028 375,000,00032029 375,000,00042030 375,000,00052031 375,000,00062032 375,000,00072033 375,000,00082034375,000,00092035375,000,000102036450,000,00011and 12each fiscal year 13thereafter that bonds 14are outstanding under 15Section 13.2 of the 16Metropolitan Pier and 17Exposition Authority Act, 18but not after fiscal year 2060. 1 2027 375,000,000 2 2028 375,000,000 3 2029 375,000,000 4 2030 375,000,000 5 2031 375,000,000 6 2032 375,000,000 7 2033 375,000,000 8 2034 375,000,000 9 2035 375,000,000 10 2036 450,000,000 11 and 12 each fiscal year 13 thereafter that bonds 14 are outstanding under 15 Section 13.2 of the 16 Metropolitan Pier and 17 Exposition Authority Act, 18 but not after fiscal year 2060.
2561	2561	1 2027 375,000,000
2562	2562	2 2028 375,000,000
2563	2563	3 2029 375,000,000
2564	2564	4 2030 375,000,000
2565	2565	5 2031 375,000,000
2566	2566	6 2032 375,000,000
2567	2567	7 2033 375,000,000
2568	2568	8 2034 375,000,000
2569	2569	9 2035 375,000,000
2570	2570	10 2036 450,000,000
2571	2571	11 and
2572	2572	12 each fiscal year
2573	2573	13 thereafter that bonds
2574	2574	14 are outstanding under
2575	2575	15 Section 13.2 of the
2576	2576	16 Metropolitan Pier and
2577	2577	17 Exposition Authority Act,
2578	2578	18 but not after fiscal year 2060.
2579	2579	19 Beginning July 20, 1993 and in each month of each fiscal
2580	2580	20 year thereafter, one-eighth of the amount requested in the
2581	2581	21 certificate of the Chairman of the Metropolitan Pier and
2582	2582	22 Exposition Authority for that fiscal year, less the amount
2583	2583	23 deposited into the McCormick Place Expansion Project Fund by
2584	2584	24 the State Treasurer in the respective month under subsection
2585	2585	25 (g) of Section 13 of the Metropolitan Pier and Exposition
2586	2586	26 Authority Act, plus cumulative deficiencies in the deposits
2587	2587
2588	2588
2589	2589
2590	2590
2591	2591
2592	2592	HB1177 - 68 - LRB104 04967 HLH 14994 b
2593	2593
2594	2594	1 2027 375,000,000
2595	2595	2 2028 375,000,000
2596	2596	3 2029 375,000,000
2597	2597	4 2030 375,000,000
2598	2598	5 2031 375,000,000
2599	2599	6 2032 375,000,000
2600	2600	7 2033 375,000,000
2601	2601	8 2034 375,000,000
2602	2602	9 2035 375,000,000
2603	2603	10 2036 450,000,000
2604	2604	11 and
2605	2605	12 each fiscal year
2606	2606	13 thereafter that bonds
2607	2607	14 are outstanding under
2608	2608	15 Section 13.2 of the
2609	2609	16 Metropolitan Pier and
2610	2610	17 Exposition Authority Act,
2611	2611	18 but not after fiscal year 2060.
2612	2612
2613	2613
2614	2614	HB1177- 69 -LRB104 04967 HLH 14994 b HB1177 - 69 - LRB104 04967 HLH 14994 b
2615	2615	HB1177 - 69 - LRB104 04967 HLH 14994 b
2616	2616	1 required under this Section for previous months and years,
2617	2617	2 shall be deposited into the McCormick Place Expansion Project
2618	2618	3 Fund, until the full amount requested for the fiscal year, but
2619	2619	4 not in excess of the amount specified above as "Total
2620	2620	5 Deposit", has been deposited.
2621	2621	6 Subject to payment of amounts into the Capital Projects
2622	2622	7 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
2623	2623	8 and the McCormick Place Expansion Project Fund pursuant to the
2624	2624	9 preceding paragraphs or in any amendments thereto hereafter
2625	2625	10 enacted, for aviation fuel sold on or after December 1, 2019,
2626	2626	11 the Department shall each month deposit into the Aviation Fuel
2627	2627	12 Sales Tax Refund Fund an amount estimated by the Department to
2628	2628	13 be required for refunds of the 80% portion of the tax on
2629	2629	14 aviation fuel under this Act. The Department shall only
2630	2630	15 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
2631	2631	16 under this paragraph for so long as the revenue use
2632	2632	17 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
2633	2633	18 binding on the State.
2634	2634	19 Subject to payment of amounts into the Build Illinois Fund
2635	2635	20 and the McCormick Place Expansion Project Fund pursuant to the
2636	2636	21 preceding paragraphs or in any amendments thereto hereafter
2637	2637	22 enacted, beginning July 1, 1993 and ending on September 30,
2638	2638	23 2013, the Department shall each month pay into the Illinois
2639	2639	24 Tax Increment Fund 0.27% of 80% of the net revenue realized for
2640	2640	25 the preceding month from the 6.25% general rate on the selling
2641	2641	26 price of tangible personal property.
2642	2642
2643	2643
2644	2644
2645	2645
2646	2646
2647	2647	HB1177 - 69 - LRB104 04967 HLH 14994 b
2648	2648
2649	2649
2650	2650	HB1177- 70 -LRB104 04967 HLH 14994 b HB1177 - 70 - LRB104 04967 HLH 14994 b
2651	2651	HB1177 - 70 - LRB104 04967 HLH 14994 b
2652	2652	1 Subject to payment of amounts into the Build Illinois
2653	2653	2 Fund, the McCormick Place Expansion Project Fund, the Illinois
2654	2654	3 Tax Increment Fund, pursuant to the preceding paragraphs or in
2655	2655	4 any amendments to this Section hereafter enacted, beginning on
2656	2656	5 the first day of the first calendar month to occur on or after
2657	2657	6 August 26, 2014 (the effective date of Public Act 98-1098),
2658	2658	7 each month, from the collections made under Section 9 of the
2659	2659	8 Use Tax Act, Section 9 of the Service Use Tax Act, Section 9 of
2660	2660	9 the Service Occupation Tax Act, and Section 3 of the
2661	2661	10 Retailers' Occupation Tax Act, the Department shall pay into
2662	2662	11 the Tax Compliance and Administration Fund, to be used,
2663	2663	12 subject to appropriation, to fund additional auditors and
2664	2664	13 compliance personnel at the Department of Revenue, an amount
2665	2665	14 equal to 1/12 of 5% of 80% of the cash receipts collected
2666	2666	15 during the preceding fiscal year by the Audit Bureau of the
2667	2667	16 Department under the Use Tax Act, the Service Use Tax Act, the
2668	2668	17 Service Occupation Tax Act, the Retailers' Occupation Tax Act,
2669	2669	18 and associated local occupation and use taxes administered by
2670	2670	19 the Department.
2671	2671	20 Subject to payments of amounts into the Build Illinois
2672	2672	21 Fund, the McCormick Place Expansion Project Fund, the Illinois
2673	2673	22 Tax Increment Fund, and the Tax Compliance and Administration
2674	2674	23 Fund as provided in this Section, beginning on July 1, 2018 the
2675	2675	24 Department shall pay each month into the Downstate Public
2676	2676	25 Transportation Fund the moneys required to be so paid under
2677	2677	26 Section 2-3 of the Downstate Public Transportation Act.
2678	2678
2679	2679
2680	2680
2681	2681
2682	2682
2683	2683	HB1177 - 70 - LRB104 04967 HLH 14994 b
2684	2684
2685	2685
2686	2686	HB1177- 71 -LRB104 04967 HLH 14994 b HB1177 - 71 - LRB104 04967 HLH 14994 b
2687	2687	HB1177 - 71 - LRB104 04967 HLH 14994 b
2688	2688	1 Subject to successful execution and delivery of a
2689	2689	2 public-private agreement between the public agency and private
2690	2690	3 entity and completion of the civic build, beginning on July 1,
2691	2691	4 2023, of the remainder of the moneys received by the
2692	2692	5 Department under the Use Tax Act, the Service Use Tax Act, the
2693	2693	6 Service Occupation Tax Act, and this Act, the Department shall
2694	2694	7 deposit the following specified deposits in the aggregate from
2695	2695	8 collections under the Use Tax Act, the Service Use Tax Act, the
2696	2696	9 Service Occupation Tax Act, and the Retailers' Occupation Tax
2697	2697	10 Act, as required under Section 8.25g of the State Finance Act
2698	2698	11 for distribution consistent with the Public-Private
2699	2699	12 Partnership for Civic and Transit Infrastructure Project Act.
2700	2700	13 The moneys received by the Department pursuant to this Act and
2701	2701	14 required to be deposited into the Civic and Transit
2702	2702	15 Infrastructure Fund are subject to the pledge, claim, and
2703	2703	16 charge set forth in Section 25-55 of the Public-Private
2704	2704	17 Partnership for Civic and Transit Infrastructure Project Act.
2705	2705	18 As used in this paragraph, "civic build", "private entity",
2706	2706	19 "public-private agreement", and "public agency" have the
2707	2707	20 meanings provided in Section 25-10 of the Public-Private
2708	2708	21 Partnership for Civic and Transit Infrastructure Project Act.
2709	2709	22 Fiscal Year............................Total Deposit
2710	2710	23 2024....................................$200,000,000
2711	2711	24 2025....................................$206,000,000
2712	2712	25 2026....................................$212,200,000
2713	2713	26 2027....................................$218,500,000
2714	2714
2715	2715
2716	2716
2717	2717
2718	2718
2719	2719	HB1177 - 71 - LRB104 04967 HLH 14994 b
2720	2720
2721	2721
2722	2722	HB1177- 72 -LRB104 04967 HLH 14994 b HB1177 - 72 - LRB104 04967 HLH 14994 b
2723	2723	HB1177 - 72 - LRB104 04967 HLH 14994 b
2724	2724	1 2028....................................$225,100,000
2725	2725	2 2029....................................$288,700,000
2726	2726	3 2030....................................$298,900,000
2727	2727	4 2031....................................$309,300,000
2728	2728	5 2032....................................$320,100,000
2729	2729	6 2033....................................$331,200,000
2730	2730	7 2034....................................$341,200,000
2731	2731	8 2035....................................$351,400,000
2732	2732	9 2036....................................$361,900,000
2733	2733	10 2037....................................$372,800,000
2734	2734	11 2038....................................$384,000,000
2735	2735	12 2039....................................$395,500,000
2736	2736	13 2040....................................$407,400,000
2737	2737	14 2041....................................$419,600,000
2738	2738	15 2042....................................$432,200,000
2739	2739	16 2043....................................$445,100,000
2740	2740	17 Beginning July 1, 2021 and until July 1, 2022, subject to
2741	2741	18 the payment of amounts into the State and Local Sales Tax
2742	2742	19 Reform Fund, the Build Illinois Fund, the McCormick Place
2743	2743	20 Expansion Project Fund, the Energy Infrastructure Fund, and
2744	2744	21 the Tax Compliance and Administration Fund as provided in this
2745	2745	22 Section, the Department shall pay each month into the Road
2746	2746	23 Fund the amount estimated to represent 16% of the net revenue
2747	2747	24 realized from the taxes imposed on motor fuel and gasohol.
2748	2748	25 Beginning July 1, 2022 and until July 1, 2023, subject to the
2749	2749	26 payment of amounts into the State and Local Sales Tax Reform
2750	2750
2751	2751
2752	2752
2753	2753
2754	2754
2755	2755	HB1177 - 72 - LRB104 04967 HLH 14994 b
2756	2756
2757	2757
2758	2758	HB1177- 73 -LRB104 04967 HLH 14994 b HB1177 - 73 - LRB104 04967 HLH 14994 b
2759	2759	HB1177 - 73 - LRB104 04967 HLH 14994 b
2760	2760	1 Fund, the Build Illinois Fund, the McCormick Place Expansion
2761	2761	2 Project Fund, the Illinois Tax Increment Fund, and the Tax
2762	2762	3 Compliance and Administration Fund as provided in this
2763	2763	4 Section, the Department shall pay each month into the Road
2764	2764	5 Fund the amount estimated to represent 32% of the net revenue
2765	2765	6 realized from the taxes imposed on motor fuel and gasohol.
2766	2766	7 Beginning July 1, 2023 and until July 1, 2024, subject to the
2767	2767	8 payment of amounts into the State and Local Sales Tax Reform
2768	2768	9 Fund, the Build Illinois Fund, the McCormick Place Expansion
2769	2769	10 Project Fund, the Illinois Tax Increment Fund, and the Tax
2770	2770	11 Compliance and Administration Fund as provided in this
2771	2771	12 Section, the Department shall pay each month into the Road
2772	2772	13 Fund the amount estimated to represent 48% of the net revenue
2773	2773	14 realized from the taxes imposed on motor fuel and gasohol.
2774	2774	15 Beginning July 1, 2024 and until July 1, 2025, subject to the
2775	2775	16 payment of amounts into the State and Local Sales Tax Reform
2776	2776	17 Fund, the Build Illinois Fund, the McCormick Place Expansion
2777	2777	18 Project Fund, the Illinois Tax Increment Fund, and the Tax
2778	2778	19 Compliance and Administration Fund as provided in this
2779	2779	20 Section, the Department shall pay each month into the Road
2780	2780	21 Fund the amount estimated to represent 64% of the net revenue
2781	2781	22 realized from the taxes imposed on motor fuel and gasohol.
2782	2782	23 Beginning on July 1, 2025, subject to the payment of amounts
2783	2783	24 into the State and Local Sales Tax Reform Fund, the Build
2784	2784	25 Illinois Fund, the McCormick Place Expansion Project Fund, the
2785	2785	26 Illinois Tax Increment Fund, and the Tax Compliance and
2786	2786
2787	2787
2788	2788
2789	2789
2790	2790
2791	2791	HB1177 - 73 - LRB104 04967 HLH 14994 b
2792	2792
2793	2793
2794	2794	HB1177- 74 -LRB104 04967 HLH 14994 b HB1177 - 74 - LRB104 04967 HLH 14994 b
2795	2795	HB1177 - 74 - LRB104 04967 HLH 14994 b
2796	2796	1 Administration Fund as provided in this Section, the
2797	2797	2 Department shall pay each month into the Road Fund the amount
2798	2798	3 estimated to represent 80% of the net revenue realized from
2799	2799	4 the taxes imposed on motor fuel and gasohol. As used in this
2800	2800	5 paragraph "motor fuel" has the meaning given to that term in
2801	2801	6 Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
2802	2802	7 meaning given to that term in Section 3-40 of the Use Tax Act.
2803	2803	8 Of the remainder of the moneys received by the Department
2804	2804	9 pursuant to this Act, 75% thereof shall be paid into the
2805	2805	10 General Revenue Fund of the State treasury Treasury and 25%
2806	2806	11 shall be reserved in a special account and used only for the
2807	2807	12 transfer to the Common School Fund as part of the monthly
2808	2808	13 transfer from the General Revenue Fund in accordance with
2809	2809	14 Section 8a of the State Finance Act.
2810	2810	15 As soon as possible after the first day of each month, upon
2811	2811	16 certification of the Department of Revenue, the Comptroller
2812	2812	17 shall order transferred and the Treasurer shall transfer from
2813	2813	18 the General Revenue Fund to the Motor Fuel Tax Fund an amount
2814	2814	19 equal to 1.7% of 80% of the net revenue realized under this Act
2815	2815	20 for the second preceding month. Beginning April 1, 2000, this
2816	2816	21 transfer is no longer required and shall not be made.
2817	2817	22 Net revenue realized for a month shall be the revenue
2818	2818	23 collected by the State pursuant to this Act, less the amount
2819	2819	24 paid out during that month as refunds to taxpayers for
2820	2820	25 overpayment of liability.
2821	2821	26 (Source: P.A. 102-700, eff. 4-19-22; 103-363, eff. 7-28-23;
2822	2822
2823	2823
2824	2824
2825	2825
2826	2826
2827	2827	HB1177 - 74 - LRB104 04967 HLH 14994 b
2828	2828
2829	2829
2830	2830	HB1177- 75 -LRB104 04967 HLH 14994 b HB1177 - 75 - LRB104 04967 HLH 14994 b
2831	2831	HB1177 - 75 - LRB104 04967 HLH 14994 b
2832	2832	1 103-592, Article 75, Section 75-10, eff. 1-1-25; 103-592,
2833	2833	2 Article 110, Section 110-10, eff. 6-7-24; revised 11-26-24.)
2834	2834	3 Section 15. The Service Occupation Tax Act is amended by
2835	2835	4 changing Sections 3-10 and 9 as follows:
2836	2836	5 (35 ILCS 115/3-10)
2837	2837	6 Sec. 3-10. Rate of tax. Unless otherwise provided in this
2838	2838	7 Section, the tax imposed by this Act is at the rate of 6.25% of
2839	2839	8 the "selling price", as defined in Section 2 of the Service Use
2840	2840	9 Tax Act, of the tangible personal property, including, on and
2841	2841	10 after January 1, 2025, tangible personal property transferred
2842	2842	11 by lease. For the purpose of computing this tax, in no event
2843	2843	12 shall the "selling price" be less than the cost price to the
2844	2844	13 serviceman of the tangible personal property transferred. The
2845	2845	14 selling price of each item of tangible personal property
2846	2846	15 transferred as an incident of a sale of service may be shown as
2847	2847	16 a distinct and separate item on the serviceman's billing to
2848	2848	17 the service customer. If the selling price is not so shown, the
2849	2849	18 selling price of the tangible personal property is deemed to
2850	2850	19 be 50% of the serviceman's entire billing to the service
2851	2851	20 customer. When, however, a serviceman contracts to design,
2852	2852	21 develop, and produce special order machinery or equipment, the
2853	2853	22 tax imposed by this Act shall be based on the serviceman's cost
2854	2854	23 price of the tangible personal property transferred incident
2855	2855	24 to the completion of the contract.
2856	2856
2857	2857
2858	2858
2859	2859
2860	2860
2861	2861	HB1177 - 75 - LRB104 04967 HLH 14994 b
2862	2862
2863	2863
2864	2864	HB1177- 76 -LRB104 04967 HLH 14994 b HB1177 - 76 - LRB104 04967 HLH 14994 b
2865	2865	HB1177 - 76 - LRB104 04967 HLH 14994 b
2866	2866	1 Beginning on July 1, 2000 and through December 31, 2000,
2867	2867	2 with respect to motor fuel, as defined in Section 1.1 of the
2868	2868	3 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
2869	2869	4 the Use Tax Act, the tax is imposed at the rate of 1.25%.
2870	2870	5 With respect to gasohol, as defined in the Use Tax Act, the
2871	2871	6 tax imposed by this Act shall apply to (i) 70% of the cost
2872	2872	7 price of property transferred as an incident to the sale of
2873	2873	8 service on or after January 1, 1990, and before July 1, 2003,
2874	2874	9 (ii) 80% of the selling price of property transferred as an
2875	2875	10 incident to the sale of service on or after July 1, 2003 and on
2876	2876	11 or before July 1, 2017, (iii) 100% of the selling price of
2877	2877	12 property transferred as an incident to the sale of service
2878	2878	13 after July 1, 2017 and prior to January 1, 2024, (iv) 90% of
2879	2879	14 the selling price of property transferred as an incident to
2880	2880	15 the sale of service on or after January 1, 2024 and on or
2881	2881	16 before December 31, 2028, and (v) 100% of the selling price of
2882	2882	17 property transferred as an incident to the sale of service
2883	2883	18 after December 31, 2028. If, at any time, however, the tax
2884	2884	19 under this Act on sales of gasohol, as defined in the Use Tax
2885	2885	20 Act, is imposed at the rate of 1.25%, then the tax imposed by
2886	2886	21 this Act applies to 100% of the proceeds of sales of gasohol
2887	2887	22 made during that time.
2888	2888	23 With respect to mid-range ethanol blends, as defined in
2889	2889	24 Section 3-44.3 of the Use Tax Act, the tax imposed by this Act
2890	2890	25 applies to (i) 80% of the selling price of property
2891	2891	26 transferred as an incident to the sale of service on or after
2892	2892
2893	2893
2894	2894
2895	2895
2896	2896
2897	2897	HB1177 - 76 - LRB104 04967 HLH 14994 b
2898	2898
2899	2899
2900	2900	HB1177- 77 -LRB104 04967 HLH 14994 b HB1177 - 77 - LRB104 04967 HLH 14994 b
2901	2901	HB1177 - 77 - LRB104 04967 HLH 14994 b
2902	2902	1 January 1, 2024 and on or before December 31, 2028 and (ii)
2903	2903	2 100% of the selling price of property transferred as an
2904	2904	3 incident to the sale of service after December 31, 2028. If, at
2905	2905	4 any time, however, the tax under this Act on sales of mid-range
2906	2906	5 ethanol blends is imposed at the rate of 1.25%, then the tax
2907	2907	6 imposed by this Act applies to 100% of the selling price of
2908	2908	7 mid-range ethanol blends transferred as an incident to the
2909	2909	8 sale of service during that time.
2910	2910	9 With respect to majority blended ethanol fuel, as defined
2911	2911	10 in the Use Tax Act, the tax imposed by this Act does not apply
2912	2912	11 to the selling price of property transferred as an incident to
2913	2913	12 the sale of service on or after July 1, 2003 and on or before
2914	2914	13 December 31, 2028 but applies to 100% of the selling price
2915	2915	14 thereafter.
2916	2916	15 With respect to biodiesel blends, as defined in the Use
2917	2917	16 Tax Act, with no less than 1% and no more than 10% biodiesel,
2918	2918	17 the tax imposed by this Act applies to (i) 80% of the selling
2919	2919	18 price of property transferred as an incident to the sale of
2920	2920	19 service on or after July 1, 2003 and on or before December 31,
2921	2921	20 2018 and (ii) 100% of the proceeds of the selling price after
2922	2922	21 December 31, 2018 and before January 1, 2024. On and after
2923	2923	22 January 1, 2024 and on or before December 31, 2030, the
2924	2924	23 taxation of biodiesel, renewable diesel, and biodiesel blends
2925	2925	24 shall be as provided in Section 3-5.1 of the Use Tax Act. If,
2926	2926	25 at any time, however, the tax under this Act on sales of
2927	2927	26 biodiesel blends, as defined in the Use Tax Act, with no less
2928	2928
2929	2929
2930	2930
2931	2931
2932	2932
2933	2933	HB1177 - 77 - LRB104 04967 HLH 14994 b
2934	2934
2935	2935
2936	2936	HB1177- 78 -LRB104 04967 HLH 14994 b HB1177 - 78 - LRB104 04967 HLH 14994 b
2937	2937	HB1177 - 78 - LRB104 04967 HLH 14994 b
2938	2938	1 than 1% and no more than 10% biodiesel is imposed at the rate
2939	2939	2 of 1.25%, then the tax imposed by this Act applies to 100% of
2940	2940	3 the proceeds of sales of biodiesel blends with no less than 1%
2941	2941	4 and no more than 10% biodiesel made during that time.
2942	2942	5 With respect to biodiesel, as defined in the Use Tax Act,
2943	2943	6 and biodiesel blends, as defined in the Use Tax Act, with more
2944	2944	7 than 10% but no more than 99% biodiesel material, the tax
2945	2945	8 imposed by this Act does not apply to the proceeds of the
2946	2946	9 selling price of property transferred as an incident to the
2947	2947	10 sale of service on or after July 1, 2003 and on or before
2948	2948	11 December 31, 2023. On and after January 1, 2024 and on or
2949	2949	12 before December 31, 2030, the taxation of biodiesel, renewable
2950	2950	13 diesel, and biodiesel blends shall be as provided in Section
2951	2951	14 3-5.1 of the Use Tax Act.
2952	2952	15 At the election of any registered serviceman made for each
2953	2953	16 fiscal year, sales of service in which the aggregate annual
2954	2954	17 cost price of tangible personal property transferred as an
2955	2955	18 incident to the sales of service is less than 35%, or 75% in
2956	2956	19 the case of servicemen transferring prescription drugs or
2957	2957	20 servicemen engaged in graphic arts production, of the
2958	2958	21 aggregate annual total gross receipts from all sales of
2959	2959	22 service, the tax imposed by this Act shall be based on the
2960	2960	23 serviceman's cost price of the tangible personal property
2961	2961	24 transferred incident to the sale of those services.
2962	2962	25 Until July 1, 2022 and from July 1, 2023 through December
2963	2963	26 31, 2025, the tax shall be imposed at the rate of 1% on food
2964	2964
2965	2965
2966	2966
2967	2967
2968	2968
2969	2969	HB1177 - 78 - LRB104 04967 HLH 14994 b
2970	2970
2971	2971
2972	2972	HB1177- 79 -LRB104 04967 HLH 14994 b HB1177 - 79 - LRB104 04967 HLH 14994 b
2973	2973	HB1177 - 79 - LRB104 04967 HLH 14994 b
2974	2974	1 prepared for immediate consumption and transferred incident to
2975	2975	2 a sale of service subject to this Act or the Service Use Tax
2976	2976	3 Act by an entity licensed under the Hospital Licensing Act,
2977	2977	4 the Nursing Home Care Act, the Assisted Living and Shared
2978	2978	5 Housing Act, the ID/DD Community Care Act, the MC/DD Act, the
2979	2979	6 Specialized Mental Health Rehabilitation Act of 2013, or the
2980	2980	7 Child Care Act of 1969, or an entity that holds a permit issued
2981	2981	8 pursuant to the Life Care Facilities Act. Until July 1, 2022
2982	2982	9 and from July 1, 2023 through December 31, 2025, the tax shall
2983	2983	10 also be imposed at the rate of 1% on food for human consumption
2984	2984	11 that is to be consumed off the premises where it is sold (other
2985	2985	12 than alcoholic beverages, food consisting of or infused with
2986	2986	13 adult use cannabis, soft drinks, and food that has been
2987	2987	14 prepared for immediate consumption and is not otherwise
2988	2988	15 included in this paragraph).
2989	2989	16 Beginning on July 1, 2022 and until July 1, 2023, the tax
2990	2990	17 shall be imposed at the rate of 0% on food prepared for
2991	2991	18 immediate consumption and transferred incident to a sale of
2992	2992	19 service subject to this Act or the Service Use Tax Act by an
2993	2993	20 entity licensed under the Hospital Licensing Act, the Nursing
2994	2994	21 Home Care Act, the Assisted Living and Shared Housing Act, the
2995	2995	22 ID/DD Community Care Act, the MC/DD Act, the Specialized
2996	2996	23 Mental Health Rehabilitation Act of 2013, or the Child Care
2997	2997	24 Act of 1969, or an entity that holds a permit issued pursuant
2998	2998	25 to the Life Care Facilities Act. Beginning July 1, 2022 and
2999	2999	26 until July 1, 2023, the tax shall also be imposed at the rate
3000	3000
3001	3001
3002	3002
3003	3003
3004	3004
3005	3005	HB1177 - 79 - LRB104 04967 HLH 14994 b
3006	3006
3007	3007
3008	3008	HB1177- 80 -LRB104 04967 HLH 14994 b HB1177 - 80 - LRB104 04967 HLH 14994 b
3009	3009	HB1177 - 80 - LRB104 04967 HLH 14994 b
3010	3010	1 of 0% on food for human consumption that is to be consumed off
3011	3011	2 the premises where it is sold (other than alcoholic beverages,
3012	3012	3 food consisting of or infused with adult use cannabis, soft
3013	3013	4 drinks, and food that has been prepared for immediate
3014	3014	5 consumption and is not otherwise included in this paragraph).
3015	3015	6 On and after January 1, 2026, food prepared for immediate
3016	3016	7 consumption and transferred incident to a sale of service
3017	3017	8 subject to this Act or the Service Use Tax Act by an entity
3018	3018	9 licensed under the Hospital Licensing Act, the Nursing Home
3019	3019	10 Care Act, the Assisted Living and Shared Housing Act, the
3020	3020	11 ID/DD Community Care Act, the MC/DD Act, the Specialized
3021	3021	12 Mental Health Rehabilitation Act of 2013, or the Child Care
3022	3022	13 Act of 1969, or an entity that holds a permit issued pursuant
3023	3023	14 to the Life Care Facilities Act is exempt from the tax imposed
3024	3024	15 by this Act. On and after January 1, 2026, food for human
3025	3025	16 consumption that is to be consumed off the premises where it is
3026	3026	17 sold (other than alcoholic beverages, food consisting of or
3027	3027	18 infused with adult use cannabis, soft drinks, candy, and food
3028	3028	19 that has been prepared for immediate consumption and is not
3029	3029	20 otherwise included in this paragraph) is exempt from the tax
3030	3030	21 imposed by this Act.
3031	3031	22 The tax shall be imposed at the rate of 1% on prescription
3032	3032	23 and nonprescription medicines, drugs, medical appliances,
3033	3033	24 products classified as Class III medical devices by the United
3034	3034	25 States Food and Drug Administration that are used for cancer
3035	3035	26 treatment pursuant to a prescription, as well as any
3036	3036
3037	3037
3038	3038
3039	3039
3040	3040
3041	3041	HB1177 - 80 - LRB104 04967 HLH 14994 b
3042	3042
3043	3043
3044	3044	HB1177- 81 -LRB104 04967 HLH 14994 b HB1177 - 81 - LRB104 04967 HLH 14994 b
3045	3045	HB1177 - 81 - LRB104 04967 HLH 14994 b
3046	3046	1 accessories and components related to those devices,
3047	3047	2 modifications to a motor vehicle for the purpose of rendering
3048	3048	3 it usable by a person with a disability, and insulin, blood
3049	3049	4 sugar testing materials, syringes, and needles used by human
3050	3050	5 diabetics. For the purposes of this Section, until September
3051	3051	6 1, 2009: the term "soft drinks" means any complete, finished,
3052	3052	7 ready-to-use, non-alcoholic drink, whether carbonated or not,
3053	3053	8 including, but not limited to, soda water, cola, fruit juice,
3054	3054	9 vegetable juice, carbonated water, and all other preparations
3055	3055	10 commonly known as soft drinks of whatever kind or description
3056	3056	11 that are contained in any closed or sealed can, carton, or
3057	3057	12 container, regardless of size; but "soft drinks" does not
3058	3058	13 include coffee, tea, non-carbonated water, infant formula,
3059	3059	14 milk or milk products as defined in the Grade A Pasteurized
3060	3060	15 Milk and Milk Products Act, or drinks containing 50% or more
3061	3061	16 natural fruit or vegetable juice.
3062	3062	17 Notwithstanding any other provisions of this Act,
3063	3063	18 beginning September 1, 2009, "soft drinks" means non-alcoholic
3064	3064	19 beverages that contain natural or artificial sweeteners. "Soft
3065	3065	20 drinks" does not include beverages that contain milk or milk
3066	3066	21 products, soy, rice or similar milk substitutes, or greater
3067	3067	22 than 50% of vegetable or fruit juice by volume.
3068	3068	23 Until August 1, 2009, and notwithstanding any other
3069	3069	24 provisions of this Act, "food for human consumption that is to
3070	3070	25 be consumed off the premises where it is sold" includes all
3071	3071	26 food sold through a vending machine, except soft drinks and
3072	3072
3073	3073
3074	3074
3075	3075
3076	3076
3077	3077	HB1177 - 81 - LRB104 04967 HLH 14994 b
3078	3078
3079	3079
3080	3080	HB1177- 82 -LRB104 04967 HLH 14994 b HB1177 - 82 - LRB104 04967 HLH 14994 b
3081	3081	HB1177 - 82 - LRB104 04967 HLH 14994 b
3082	3082	1 food products that are dispensed hot from a vending machine,
3083	3083	2 regardless of the location of the vending machine. Beginning
3084	3084	3 August 1, 2009, and notwithstanding any other provisions of
3085	3085	4 this Act, "food for human consumption that is to be consumed
3086	3086	5 off the premises where it is sold" includes all food sold
3087	3087	6 through a vending machine, except soft drinks, candy, and food
3088	3088	7 products that are dispensed hot from a vending machine,
3089	3089	8 regardless of the location of the vending machine.
3090	3090	9 Notwithstanding any other provisions of this Act,
3091	3091	10 beginning September 1, 2009, "food for human consumption that
3092	3092	11 is to be consumed off the premises where it is sold" does not
3093	3093	12 include candy. For purposes of this Section, "candy" means a
3094	3094	13 preparation of sugar, honey, or other natural or artificial
3095	3095	14 sweeteners in combination with chocolate, fruits, nuts or
3096	3096	15 other ingredients or flavorings in the form of bars, drops, or
3097	3097	16 pieces. "Candy" does not include any preparation that contains
3098	3098	17 flour or requires refrigeration.
3099	3099	18 Notwithstanding any other provisions of this Act,
3100	3100	19 beginning September 1, 2009, "nonprescription medicines and
3101	3101	20 drugs" does not include grooming and hygiene products. For
3102	3102	21 purposes of this Section, "grooming and hygiene products"
3103	3103	22 includes, but is not limited to, soaps and cleaning solutions,
3104	3104	23 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
3105	3105	24 lotions and screens, unless those products are available by
3106	3106	25 prescription only, regardless of whether the products meet the
3107	3107	26 definition of "over-the-counter-drugs". For the purposes of
3108	3108
3109	3109
3110	3110
3111	3111
3112	3112
3113	3113	HB1177 - 82 - LRB104 04967 HLH 14994 b
3114	3114
3115	3115
3116	3116	HB1177- 83 -LRB104 04967 HLH 14994 b HB1177 - 83 - LRB104 04967 HLH 14994 b
3117	3117	HB1177 - 83 - LRB104 04967 HLH 14994 b
3118	3118	1 this paragraph, "over-the-counter-drug" means a drug for human
3119	3119	2 use that contains a label that identifies the product as a drug
3120	3120	3 as required by 21 CFR 201.66. The "over-the-counter-drug"
3121	3121	4 label includes:
3122	3122	5 (A) a "Drug Facts" panel; or
3123	3123	6 (B) a statement of the "active ingredient(s)" with a
3124	3124	7 list of those ingredients contained in the compound,
3125	3125	8 substance or preparation.
3126	3126	9 Beginning on January 1, 2014 (the effective date of Public
3127	3127	10 Act 98-122), "prescription and nonprescription medicines and
3128	3128	11 drugs" includes medical cannabis purchased from a registered
3129	3129	12 dispensing organization under the Compassionate Use of Medical
3130	3130	13 Cannabis Program Act.
3131	3131	14 As used in this Section, "adult use cannabis" means
3132	3132	15 cannabis subject to tax under the Cannabis Cultivation
3133	3133	16 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
3134	3134	17 and does not include cannabis subject to tax under the
3135	3135	18 Compassionate Use of Medical Cannabis Program Act.
3136	3136	19 Beginning January 1, 2026, in addition to all other rates
3137	3137	20 of tax imposed under this Act, a surcharge of 3.75% is imposed
3138	3138	21 on the selling price of (i) each firearm purchased in the State
3139	3139	22 and (ii) each firearm component part that is purchased in the
3140	3140	23 State and sold separately from the firearm. "Firearm" has the
3141	3141	24 meaning ascribed to that term in Section 1.1 of the Firearm
3142	3142	25 Owners Identification Card Act.
3143	3143	26 (Source: P.A. 102-4, eff. 4-27-21; 102-16, eff. 6-17-21;
3144	3144
3145	3145
3146	3146
3147	3147
3148	3148
3149	3149	HB1177 - 83 - LRB104 04967 HLH 14994 b
3150	3150
3151	3151
3152	3152	HB1177- 84 -LRB104 04967 HLH 14994 b HB1177 - 84 - LRB104 04967 HLH 14994 b
3153	3153	HB1177 - 84 - LRB104 04967 HLH 14994 b
3154	3154	1 102-700, Article 20, Section 20-15, eff. 4-19-22; 102-700,
3155	3155	2 Article 60, Section 60-25, eff. 4-19-22; 103-9, eff. 6-7-23;
3156	3156	3 103-154, eff. 6-30-23; 103-592, eff. 1-1-25; 103-781, eff.
3157	3157	4 8-5-24; revised 11-26-24.)
3158	3158	5 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
3159	3159	6 Sec. 9. Each serviceman required or authorized to collect
3160	3160	7 the tax herein imposed shall pay to the Department the amount
3161	3161	8 of such tax at the time when he is required to file his return
3162	3162	9 for the period during which such tax was collectible, less a
3163	3163	10 discount of 2.1% prior to January 1, 1990, and 1.75% on and
3164	3164	11 after January 1, 1990, or $5 per calendar year, whichever is
3165	3165	12 greater, which is allowed to reimburse the serviceman for
3166	3166	13 expenses incurred in collecting the tax, keeping records,
3167	3167	14 preparing and filing returns, remitting the tax, and supplying
3168	3168	15 data to the Department on request. Beginning with returns due
3169	3169	16 on or after January 1, 2025, the vendor's discount allowed in
3170	3170	17 this Section, the Retailers' Occupation Tax Act, the Use Tax
3171	3171	18 Act, and the Service Use Tax Act, including any local tax
3172	3172	19 administered by the Department and reported on the same
3173	3173	20 return, shall not exceed $1,000 per month in the aggregate.
3174	3174	21 When determining the discount allowed under this Section,
3175	3175	22 servicemen shall include the amount of tax that would have
3176	3176	23 been due at the 1% rate but for the 0% rate imposed under
3177	3177	24 Public Act 102-700. The discount under this Section is not
3178	3178	25 allowed for the 1.25% portion of taxes paid on aviation fuel
3179	3179
3180	3180
3181	3181
3182	3182
3183	3183
3184	3184	HB1177 - 84 - LRB104 04967 HLH 14994 b
3185	3185
3186	3186
3187	3187	HB1177- 85 -LRB104 04967 HLH 14994 b HB1177 - 85 - LRB104 04967 HLH 14994 b
3188	3188	HB1177 - 85 - LRB104 04967 HLH 14994 b
3189	3189	1 that is subject to the revenue use requirements of 49 U.S.C.
3190	3190	2 47107(b) and 49 U.S.C. 47133. The discount allowed under this
3191	3191	3 Section is allowed only for returns that are filed in the
3192	3192	4 manner required by this Act. The Department may disallow the
3193	3193	5 discount for servicemen whose certificate of registration is
3194	3194	6 revoked at the time the return is filed, but only if the
3195	3195	7 Department's decision to revoke the certificate of
3196	3196	8 registration has become final.
3197	3197	9 Where such tangible personal property is sold under a
3198	3198	10 conditional sales contract, or under any other form of sale
3199	3199	11 wherein the payment of the principal sum, or a part thereof, is
3200	3200	12 extended beyond the close of the period for which the return is
3201	3201	13 filed, the serviceman, in collecting the tax may collect, for
3202	3202	14 each tax return period, only the tax applicable to the part of
3203	3203	15 the selling price actually received during such tax return
3204	3204	16 period.
3205	3205	17 Except as provided hereinafter in this Section, on or
3206	3206	18 before the twentieth day of each calendar month, such
3207	3207	19 serviceman shall file a return for the preceding calendar
3208	3208	20 month in accordance with reasonable rules and regulations to
3209	3209	21 be promulgated by the Department of Revenue. Such return shall
3210	3210	22 be filed on a form prescribed by the Department and shall
3211	3211	23 contain such information as the Department may reasonably
3212	3212	24 require. The return shall include the gross receipts which
3213	3213	25 were received during the preceding calendar month or quarter
3214	3214	26 on the following items upon which tax would have been due but
3215	3215
3216	3216
3217	3217
3218	3218
3219	3219
3220	3220	HB1177 - 85 - LRB104 04967 HLH 14994 b
3221	3221
3222	3222
3223	3223	HB1177- 86 -LRB104 04967 HLH 14994 b HB1177 - 86 - LRB104 04967 HLH 14994 b
3224	3224	HB1177 - 86 - LRB104 04967 HLH 14994 b
3225	3225	1 for the 0% rate imposed under Public Act 102-700: (i) food for
3226	3226	2 human consumption that is to be consumed off the premises
3227	3227	3 where it is sold (other than alcoholic beverages, food
3228	3228	4 consisting of or infused with adult use cannabis, soft drinks,
3229	3229	5 and food that has been prepared for immediate consumption);
3230	3230	6 and (ii) food prepared for immediate consumption and
3231	3231	7 transferred incident to a sale of service subject to this Act
3232	3232	8 or the Service Use Tax Act by an entity licensed under the
3233	3233	9 Hospital Licensing Act, the Nursing Home Care Act, the
3234	3234	10 Assisted Living and Shared Housing Act, the ID/DD Community
3235	3235	11 Care Act, the MC/DD Act, the Specialized Mental Health
3236	3236	12 Rehabilitation Act of 2013, or the Child Care Act of 1969, or
3237	3237	13 an entity that holds a permit issued pursuant to the Life Care
3238	3238	14 Facilities Act. The return shall also include the amount of
3239	3239	15 tax that would have been due on the items listed in the
3240	3240	16 previous sentence but for the 0% rate imposed under Public Act
3241	3241	17 102-700.
3242	3242	18 On and after January 1, 2018, with respect to servicemen
3243	3243	19 whose annual gross receipts average $20,000 or more, all
3244	3244	20 returns required to be filed pursuant to this Act shall be
3245	3245	21 filed electronically. Servicemen who demonstrate that they do
3246	3246	22 not have access to the Internet or demonstrate hardship in
3247	3247	23 filing electronically may petition the Department to waive the
3248	3248	24 electronic filing requirement.
3249	3249	25 The Department may require returns to be filed on a
3250	3250	26 quarterly basis. If so required, a return for each calendar
3251	3251
3252	3252
3253	3253
3254	3254
3255	3255
3256	3256	HB1177 - 86 - LRB104 04967 HLH 14994 b
3257	3257
3258	3258
3259	3259	HB1177- 87 -LRB104 04967 HLH 14994 b HB1177 - 87 - LRB104 04967 HLH 14994 b
3260	3260	HB1177 - 87 - LRB104 04967 HLH 14994 b
3261	3261	1 quarter shall be filed on or before the twentieth day of the
3262	3262	2 calendar month following the end of such calendar quarter. The
3263	3263	3 taxpayer shall also file a return with the Department for each
3264	3264	4 of the first two months of each calendar quarter, on or before
3265	3265	5 the twentieth day of the following calendar month, stating:
3266	3266	6 1. The name of the seller;
3267	3267	7 2. The address of the principal place of business from
3268	3268	8 which he engages in business as a serviceman in this
3269	3269	9 State;
3270	3270	10 3. The total amount of taxable receipts received by
3271	3271	11 him during the preceding calendar month, including
3272	3272	12 receipts from charge and time sales, but less all
3273	3273	13 deductions allowed by law;
3274	3274	14 4. The amount of credit provided in Section 2d of this
3275	3275	15 Act;
3276	3276	16 5. The amount of tax due;
3277	3277	17 5-5. The signature of the taxpayer; and
3278	3278	18 6. Such other reasonable information as the Department
3279	3279	19 may require.
3280	3280	20 Each serviceman required or authorized to collect the tax
3281	3281	21 herein imposed on aviation fuel acquired as an incident to the
3282	3282	22 purchase of a service in this State during the preceding
3283	3283	23 calendar month shall, instead of reporting and paying tax as
3284	3284	24 otherwise required by this Section, report and pay such tax on
3285	3285	25 a separate aviation fuel tax return. The requirements related
3286	3286	26 to the return shall be as otherwise provided in this Section.
3287	3287
3288	3288
3289	3289
3290	3290
3291	3291
3292	3292	HB1177 - 87 - LRB104 04967 HLH 14994 b
3293	3293
3294	3294
3295	3295	HB1177- 88 -LRB104 04967 HLH 14994 b HB1177 - 88 - LRB104 04967 HLH 14994 b
3296	3296	HB1177 - 88 - LRB104 04967 HLH 14994 b
3297	3297	1 Notwithstanding any other provisions of this Act to the
3298	3298	2 contrary, servicemen transferring aviation fuel incident to
3299	3299	3 sales of service shall file all aviation fuel tax returns and
3300	3300	4 shall make all aviation fuel tax payments by electronic means
3301	3301	5 in the manner and form required by the Department. For
3302	3302	6 purposes of this Section, "aviation fuel" means jet fuel and
3303	3303	7 aviation gasoline.
3304	3304	8 If a taxpayer fails to sign a return within 30 days after
3305	3305	9 the proper notice and demand for signature by the Department,
3306	3306	10 the return shall be considered valid and any amount shown to be
3307	3307	11 due on the return shall be deemed assessed.
3308	3308	12 Notwithstanding any other provision of this Act to the
3309	3309	13 contrary, servicemen subject to tax on cannabis shall file all
3310	3310	14 cannabis tax returns and shall make all cannabis tax payments
3311	3311	15 by electronic means in the manner and form required by the
3312	3312	16 Department.
3313	3313	17 Prior to October 1, 2003, and on and after September 1,
3314	3314	18 2004 a serviceman may accept a Manufacturer's Purchase Credit
3315	3315	19 certification from a purchaser in satisfaction of Service Use
3316	3316	20 Tax as provided in Section 3-70 of the Service Use Tax Act if
3317	3317	21 the purchaser provides the appropriate documentation as
3318	3318	22 required by Section 3-70 of the Service Use Tax Act. A
3319	3319	23 Manufacturer's Purchase Credit certification, accepted prior
3320	3320	24 to October 1, 2003 or on or after September 1, 2004 by a
3321	3321	25 serviceman as provided in Section 3-70 of the Service Use Tax
3322	3322	26 Act, may be used by that serviceman to satisfy Service
3323	3323
3324	3324
3325	3325
3326	3326
3327	3327
3328	3328	HB1177 - 88 - LRB104 04967 HLH 14994 b
3329	3329
3330	3330
3331	3331	HB1177- 89 -LRB104 04967 HLH 14994 b HB1177 - 89 - LRB104 04967 HLH 14994 b
3332	3332	HB1177 - 89 - LRB104 04967 HLH 14994 b
3333	3333	1 Occupation Tax liability in the amount claimed in the
3334	3334	2 certification, not to exceed 6.25% of the receipts subject to
3335	3335	3 tax from a qualifying purchase. A Manufacturer's Purchase
3336	3336	4 Credit reported on any original or amended return filed under
3337	3337	5 this Act after October 20, 2003 for reporting periods prior to
3338	3338	6 September 1, 2004 shall be disallowed. Manufacturer's Purchase
3339	3339	7 Credit reported on annual returns due on or after January 1,
3340	3340	8 2005 will be disallowed for periods prior to September 1,
3341	3341	9 2004. No Manufacturer's Purchase Credit may be used after
3342	3342	10 September 30, 2003 through August 31, 2004 to satisfy any tax
3343	3343	11 liability imposed under this Act, including any audit
3344	3344	12 liability.
3345	3345	13 Beginning on July 1, 2023 and through December 31, 2032, a
3346	3346	14 serviceman may accept a Sustainable Aviation Fuel Purchase
3347	3347	15 Credit certification from an air common carrier-purchaser in
3348	3348	16 satisfaction of Service Use Tax as provided in Section 3-72 of
3349	3349	17 the Service Use Tax Act if the purchaser provides the
3350	3350	18 appropriate documentation as required by Section 3-72 of the
3351	3351	19 Service Use Tax Act. A Sustainable Aviation Fuel Purchase
3352	3352	20 Credit certification accepted by a serviceman in accordance
3353	3353	21 with this paragraph may be used by that serviceman to satisfy
3354	3354	22 service occupation tax liability (but not in satisfaction of
3355	3355	23 penalty or interest) in the amount claimed in the
3356	3356	24 certification, not to exceed 6.25% of the receipts subject to
3357	3357	25 tax from a sale of aviation fuel. In addition, for a sale of
3358	3358	26 aviation fuel to qualify to earn the Sustainable Aviation Fuel
3359	3359
3360	3360
3361	3361
3362	3362
3363	3363
3364	3364	HB1177 - 89 - LRB104 04967 HLH 14994 b
3365	3365
3366	3366
3367	3367	HB1177- 90 -LRB104 04967 HLH 14994 b HB1177 - 90 - LRB104 04967 HLH 14994 b
3368	3368	HB1177 - 90 - LRB104 04967 HLH 14994 b
3369	3369	1 Purchase Credit, servicemen must retain in their books and
3370	3370	2 records a certification from the producer of the aviation fuel
3371	3371	3 that the aviation fuel sold by the serviceman and for which a
3372	3372	4 sustainable aviation fuel purchase credit was earned meets the
3373	3373	5 definition of sustainable aviation fuel under Section 3-72 of
3374	3374	6 the Service Use Tax Act. The documentation must include detail
3375	3375	7 sufficient for the Department to determine the number of
3376	3376	8 gallons of sustainable aviation fuel sold.
3377	3377	9 If the serviceman's average monthly tax liability to the
3378	3378	10 Department does not exceed $200, the Department may authorize
3379	3379	11 his returns to be filed on a quarter annual basis, with the
3380	3380	12 return for January, February, and March of a given year being
3381	3381	13 due by April 20 of such year; with the return for April, May,
3382	3382	14 and June of a given year being due by July 20 of such year;
3383	3383	15 with the return for July, August, and September of a given year
3384	3384	16 being due by October 20 of such year, and with the return for
3385	3385	17 October, November, and December of a given year being due by
3386	3386	18 January 20 of the following year.
3387	3387	19 If the serviceman's average monthly tax liability to the
3388	3388	20 Department does not exceed $50, the Department may authorize
3389	3389	21 his returns to be filed on an annual basis, with the return for
3390	3390	22 a given year being due by January 20 of the following year.
3391	3391	23 Such quarter annual and annual returns, as to form and
3392	3392	24 substance, shall be subject to the same requirements as
3393	3393	25 monthly returns.
3394	3394	26 Notwithstanding any other provision in this Act concerning
3395	3395
3396	3396
3397	3397
3398	3398
3399	3399
3400	3400	HB1177 - 90 - LRB104 04967 HLH 14994 b
3401	3401
3402	3402
3403	3403	HB1177- 91 -LRB104 04967 HLH 14994 b HB1177 - 91 - LRB104 04967 HLH 14994 b
3404	3404	HB1177 - 91 - LRB104 04967 HLH 14994 b
3405	3405	1 the time within which a serviceman may file his return, in the
3406	3406	2 case of any serviceman who ceases to engage in a kind of
3407	3407	3 business which makes him responsible for filing returns under
3408	3408	4 this Act, such serviceman shall file a final return under this
3409	3409	5 Act with the Department not more than one month after
3410	3410	6 discontinuing such business.
3411	3411	7 Beginning October 1, 1993, a taxpayer who has an average
3412	3412	8 monthly tax liability of $150,000 or more shall make all
3413	3413	9 payments required by rules of the Department by electronic
3414	3414	10 funds transfer. Beginning October 1, 1994, a taxpayer who has
3415	3415	11 an average monthly tax liability of $100,000 or more shall
3416	3416	12 make all payments required by rules of the Department by
3417	3417	13 electronic funds transfer. Beginning October 1, 1995, a
3418	3418	14 taxpayer who has an average monthly tax liability of $50,000
3419	3419	15 or more shall make all payments required by rules of the
3420	3420	16 Department by electronic funds transfer. Beginning October 1,
3421	3421	17 2000, a taxpayer who has an annual tax liability of $200,000 or
3422	3422	18 more shall make all payments required by rules of the
3423	3423	19 Department by electronic funds transfer. The term "annual tax
3424	3424	20 liability" shall be the sum of the taxpayer's liabilities
3425	3425	21 under this Act, and under all other State and local occupation
3426	3426	22 and use tax laws administered by the Department, for the
3427	3427	23 immediately preceding calendar year. The term "average monthly
3428	3428	24 tax liability" means the sum of the taxpayer's liabilities
3429	3429	25 under this Act, and under all other State and local occupation
3430	3430	26 and use tax laws administered by the Department, for the
3431	3431
3432	3432
3433	3433
3434	3434
3435	3435
3436	3436	HB1177 - 91 - LRB104 04967 HLH 14994 b
3437	3437
3438	3438
3439	3439	HB1177- 92 -LRB104 04967 HLH 14994 b HB1177 - 92 - LRB104 04967 HLH 14994 b
3440	3440	HB1177 - 92 - LRB104 04967 HLH 14994 b
3441	3441	1 immediately preceding calendar year divided by 12. Beginning
3442	3442	2 on October 1, 2002, a taxpayer who has a tax liability in the
3443	3443	3 amount set forth in subsection (b) of Section 2505-210 of the
3444	3444	4 Department of Revenue Law shall make all payments required by
3445	3445	5 rules of the Department by electronic funds transfer.
3446	3446	6 Before August 1 of each year beginning in 1993, the
3447	3447	7 Department shall notify all taxpayers required to make
3448	3448	8 payments by electronic funds transfer. All taxpayers required
3449	3449	9 to make payments by electronic funds transfer shall make those
3450	3450	10 payments for a minimum of one year beginning on October 1.
3451	3451	11 Any taxpayer not required to make payments by electronic
3452	3452	12 funds transfer may make payments by electronic funds transfer
3453	3453	13 with the permission of the Department.
3454	3454	14 All taxpayers required to make payment by electronic funds
3455	3455	15 transfer and any taxpayers authorized to voluntarily make
3456	3456	16 payments by electronic funds transfer shall make those
3457	3457	17 payments in the manner authorized by the Department.
3458	3458	18 The Department shall adopt such rules as are necessary to
3459	3459	19 effectuate a program of electronic funds transfer and the
3460	3460	20 requirements of this Section.
3461	3461	21 Where a serviceman collects the tax with respect to the
3462	3462	22 selling price of tangible personal property which he sells and
3463	3463	23 the purchaser thereafter returns such tangible personal
3464	3464	24 property and the serviceman refunds the selling price thereof
3465	3465	25 to the purchaser, such serviceman shall also refund, to the
3466	3466	26 purchaser, the tax so collected from the purchaser. When
3467	3467
3468	3468
3469	3469
3470	3470
3471	3471
3472	3472	HB1177 - 92 - LRB104 04967 HLH 14994 b
3473	3473
3474	3474
3475	3475	HB1177- 93 -LRB104 04967 HLH 14994 b HB1177 - 93 - LRB104 04967 HLH 14994 b
3476	3476	HB1177 - 93 - LRB104 04967 HLH 14994 b
3477	3477	1 filing his return for the period in which he refunds such tax
3478	3478	2 to the purchaser, the serviceman may deduct the amount of the
3479	3479	3 tax so refunded by him to the purchaser from any other Service
3480	3480	4 Occupation Tax, Service Use Tax, Retailers' Occupation Tax, or
3481	3481	5 Use Tax which such serviceman may be required to pay or remit
3482	3482	6 to the Department, as shown by such return, provided that the
3483	3483	7 amount of the tax to be deducted shall previously have been
3484	3484	8 remitted to the Department by such serviceman. If the
3485	3485	9 serviceman shall not previously have remitted the amount of
3486	3486	10 such tax to the Department, he shall be entitled to no
3487	3487	11 deduction hereunder upon refunding such tax to the purchaser.
3488	3488	12 If experience indicates such action to be practicable, the
3489	3489	13 Department may prescribe and furnish a combination or joint
3490	3490	14 return which will enable servicemen, who are required to file
3491	3491	15 returns hereunder and also under the Retailers' Occupation Tax
3492	3492	16 Act, the Use Tax Act, or the Service Use Tax Act, to furnish
3493	3493	17 all the return information required by all said Acts on the one
3494	3494	18 form.
3495	3495	19 Where the serviceman has more than one business registered
3496	3496	20 with the Department under separate registrations hereunder,
3497	3497	21 such serviceman shall file separate returns for each
3498	3498	22 registered business.
3499	3499	23 Beginning January 1, 1990, each month the Department shall
3500	3500	24 pay into the Local Government Tax Fund the revenue realized
3501	3501	25 for the preceding month from the 1% tax imposed under this Act.
3502	3502	26 Beginning January 1, 1990, each month the Department shall
3503	3503
3504	3504
3505	3505
3506	3506
3507	3507
3508	3508	HB1177 - 93 - LRB104 04967 HLH 14994 b
3509	3509
3510	3510
3511	3511	HB1177- 94 -LRB104 04967 HLH 14994 b HB1177 - 94 - LRB104 04967 HLH 14994 b
3512	3512	HB1177 - 94 - LRB104 04967 HLH 14994 b
3513	3513	1 pay into the County and Mass Transit District Fund 4% of the
3514	3514	2 revenue realized for the preceding month from the 6.25%
3515	3515	3 general rate on sales of tangible personal property other than
3516	3516	4 aviation fuel sold on or after December 1, 2019. This
3517	3517	5 exception for aviation fuel only applies for so long as the
3518	3518	6 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
3519	3519	7 47133 are binding on the State.
3520	3520	8 Beginning February 1, 2026, each month the Department
3521	3521	9 shall pay into the County and Mass Transit District Fund 4% of
3522	3522	10 the net revenue realized for the preceding month from the
3523	3523	11 3.75% surcharge imposed on the selling price of firearms and
3524	3524	12 firearm component parts.
3525	3525	13 Beginning August 1, 2000, each month the Department shall
3526	3526	14 pay into the County and Mass Transit District Fund 20% of the
3527	3527	15 net revenue realized for the preceding month from the 1.25%
3528	3528	16 rate on the selling price of motor fuel and gasohol.
3529	3529	17 Beginning January 1, 1990, each month the Department shall
3530	3530	18 pay into the Local Government Tax Fund 16% of the revenue
3531	3531	19 realized for the preceding month from the 6.25% general rate
3532	3532	20 on transfers of tangible personal property other than aviation
3533	3533	21 fuel sold on or after December 1, 2019. This exception for
3534	3534	22 aviation fuel only applies for so long as the revenue use
3535	3535	23 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
3536	3536	24 binding on the State.
3537	3537	25 Beginning February 1, 2026, each month the Department
3538	3538	26 shall pay into the Local Government Tax Fund 16% of the net
3539	3539
3540	3540
3541	3541
3542	3542
3543	3543
3544	3544	HB1177 - 94 - LRB104 04967 HLH 14994 b
3545	3545
3546	3546
3547	3547	HB1177- 95 -LRB104 04967 HLH 14994 b HB1177 - 95 - LRB104 04967 HLH 14994 b
3548	3548	HB1177 - 95 - LRB104 04967 HLH 14994 b
3549	3549	1 revenue realized for the preceding month from the 3.75%
3550	3550	2 surcharge imposed on the selling price of firearms and firearm
3551	3551	3 component parts.
3552	3552	4 For aviation fuel sold on or after December 1, 2019, each
3553	3553	5 month the Department shall pay into the State Aviation Program
3554	3554	6 Fund 20% of the net revenue realized for the preceding month
3555	3555	7 from the 6.25% general rate on the selling price of aviation
3556	3556	8 fuel, less an amount estimated by the Department to be
3557	3557	9 required for refunds of the 20% portion of the tax on aviation
3558	3558	10 fuel under this Act, which amount shall be deposited into the
3559	3559	11 Aviation Fuel Sales Tax Refund Fund. The Department shall only
3560	3560	12 pay moneys into the State Aviation Program Fund and the
3561	3561	13 Aviation Fuel Sales Tax Refund Fund under this Act for so long
3562	3562	14 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
3563	3563	15 U.S.C. 47133 are binding on the State.
3564	3564	16 Beginning August 1, 2000, each month the Department shall
3565	3565	17 pay into the Local Government Tax Fund 80% of the net revenue
3566	3566	18 realized for the preceding month from the 1.25% rate on the
3567	3567	19 selling price of motor fuel and gasohol.
3568	3568	20 Beginning October 1, 2009, each month the Department shall
3569	3569	21 pay into the Capital Projects Fund an amount that is equal to
3570	3570	22 an amount estimated by the Department to represent 80% of the
3571	3571	23 net revenue realized for the preceding month from the sale of
3572	3572	24 candy, grooming and hygiene products, and soft drinks that had
3573	3573	25 been taxed at a rate of 1% prior to September 1, 2009 but that
3574	3574	26 are now taxed at 6.25%.
3575	3575
3576	3576
3577	3577
3578	3578
3579	3579
3580	3580	HB1177 - 95 - LRB104 04967 HLH 14994 b
3581	3581
3582	3582
3583	3583	HB1177- 96 -LRB104 04967 HLH 14994 b HB1177 - 96 - LRB104 04967 HLH 14994 b
3584	3584	HB1177 - 96 - LRB104 04967 HLH 14994 b
3585	3585	1 Beginning July 1, 2013, each month the Department shall
3586	3586	2 pay into the Underground Storage Tank Fund from the proceeds
3587	3587	3 collected under this Act, the Use Tax Act, the Service Use Tax
3588	3588	4 Act, and the Retailers' Occupation Tax Act an amount equal to
3589	3589	5 the average monthly deficit in the Underground Storage Tank
3590	3590	6 Fund during the prior year, as certified annually by the
3591	3591	7 Illinois Environmental Protection Agency, but the total
3592	3592	8 payment into the Underground Storage Tank Fund under this Act,
3593	3593	9 the Use Tax Act, the Service Use Tax Act, and the Retailers'
3594	3594	10 Occupation Tax Act shall not exceed $18,000,000 in any State
3595	3595	11 fiscal year. As used in this paragraph, the "average monthly
3596	3596	12 deficit" shall be equal to the difference between the average
3597	3597	13 monthly claims for payment by the fund and the average monthly
3598	3598	14 revenues deposited into the fund, excluding payments made
3599	3599	15 pursuant to this paragraph.
3600	3600	16 Beginning July 1, 2015, of the remainder of the moneys
3601	3601	17 received by the Department under the Use Tax Act, the Service
3602	3602	18 Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
3603	3603	19 each month the Department shall deposit $500,000 into the
3604	3604	20 State Crime Laboratory Fund.
3605	3605	21 Of the remainder of the moneys received by the Department
3606	3606	22 pursuant to this Act, (a) 1.75% thereof shall be paid into the
3607	3607	23 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
3608	3608	24 and after July 1, 1989, 3.8% thereof shall be paid into the
3609	3609	25 Build Illinois Fund; provided, however, that if in any fiscal
3610	3610	26 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
3611	3611
3612	3612
3613	3613
3614	3614
3615	3615
3616	3616	HB1177 - 96 - LRB104 04967 HLH 14994 b
3617	3617
3618	3618
3619	3619	HB1177- 97 -LRB104 04967 HLH 14994 b HB1177 - 97 - LRB104 04967 HLH 14994 b
3620	3620	HB1177 - 97 - LRB104 04967 HLH 14994 b
3621	3621	1 may be, of the moneys received by the Department and required
3622	3622	2 to be paid into the Build Illinois Fund pursuant to Section 3
3623	3623	3 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
3624	3624	4 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
3625	3625	5 Service Occupation Tax Act, such Acts being hereinafter called
3626	3626	6 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
3627	3627	7 may be, of moneys being hereinafter called the "Tax Act
3628	3628	8 Amount", and (2) the amount transferred to the Build Illinois
3629	3629	9 Fund from the State and Local Sales Tax Reform Fund shall be
3630	3630	10 less than the Annual Specified Amount (as defined in Section 3
3631	3631	11 of the Retailers' Occupation Tax Act), an amount equal to the
3632	3632	12 difference shall be immediately paid into the Build Illinois
3633	3633	13 Fund from other moneys received by the Department pursuant to
3634	3634	14 the Tax Acts; and further provided, that if on the last
3635	3635	15 business day of any month the sum of (1) the Tax Act Amount
3636	3636	16 required to be deposited into the Build Illinois Account in
3637	3637	17 the Build Illinois Fund during such month and (2) the amount
3638	3638	18 transferred during such month to the Build Illinois Fund from
3639	3639	19 the State and Local Sales Tax Reform Fund shall have been less
3640	3640	20 than 1/12 of the Annual Specified Amount, an amount equal to
3641	3641	21 the difference shall be immediately paid into the Build
3642	3642	22 Illinois Fund from other moneys received by the Department
3643	3643	23 pursuant to the Tax Acts; and, further provided, that in no
3644	3644	24 event shall the payments required under the preceding proviso
3645	3645	25 result in aggregate payments into the Build Illinois Fund
3646	3646	26 pursuant to this clause (b) for any fiscal year in excess of
3647	3647
3648	3648
3649	3649
3650	3650
3651	3651
3652	3652	HB1177 - 97 - LRB104 04967 HLH 14994 b
3653	3653
3654	3654
3655	3655	HB1177- 98 -LRB104 04967 HLH 14994 b HB1177 - 98 - LRB104 04967 HLH 14994 b
3656	3656	HB1177 - 98 - LRB104 04967 HLH 14994 b
3657	3657	1 the greater of (i) the Tax Act Amount or (ii) the Annual
3658	3658	2 Specified Amount for such fiscal year; and, further provided,
3659	3659	3 that the amounts payable into the Build Illinois Fund under
3660	3660	4 this clause (b) shall be payable only until such time as the
3661	3661	5 aggregate amount on deposit under each trust indenture
3662	3662	6 securing Bonds issued and outstanding pursuant to the Build
3663	3663	7 Illinois Bond Act is sufficient, taking into account any
3664	3664	8 future investment income, to fully provide, in accordance with
3665	3665	9 such indenture, for the defeasance of or the payment of the
3666	3666	10 principal of, premium, if any, and interest on the Bonds
3667	3667	11 secured by such indenture and on any Bonds expected to be
3668	3668	12 issued thereafter and all fees and costs payable with respect
3669	3669	13 thereto, all as certified by the Director of the Bureau of the
3670	3670	14 Budget (now Governor's Office of Management and Budget). If on
3671	3671	15 the last business day of any month in which Bonds are
3672	3672	16 outstanding pursuant to the Build Illinois Bond Act, the
3673	3673	17 aggregate of the moneys deposited in the Build Illinois Bond
3674	3674	18 Account in the Build Illinois Fund in such month shall be less
3675	3675	19 than the amount required to be transferred in such month from
3676	3676	20 the Build Illinois Bond Account to the Build Illinois Bond
3677	3677	21 Retirement and Interest Fund pursuant to Section 13 of the
3678	3678	22 Build Illinois Bond Act, an amount equal to such deficiency
3679	3679	23 shall be immediately paid from other moneys received by the
3680	3680	24 Department pursuant to the Tax Acts to the Build Illinois
3681	3681	25 Fund; provided, however, that any amounts paid to the Build
3682	3682	26 Illinois Fund in any fiscal year pursuant to this sentence
3683	3683
3684	3684
3685	3685
3686	3686
3687	3687
3688	3688	HB1177 - 98 - LRB104 04967 HLH 14994 b
3689	3689
3690	3690
3691	3691	HB1177- 99 -LRB104 04967 HLH 14994 b HB1177 - 99 - LRB104 04967 HLH 14994 b
3692	3692	HB1177 - 99 - LRB104 04967 HLH 14994 b
3693	3693	1 shall be deemed to constitute payments pursuant to clause (b)
3694	3694	2 of the preceding sentence and shall reduce the amount
3695	3695	3 otherwise payable for such fiscal year pursuant to clause (b)
3696	3696	4 of the preceding sentence. The moneys received by the
3697	3697	5 Department pursuant to this Act and required to be deposited
3698	3698	6 into the Build Illinois Fund are subject to the pledge, claim
3699	3699	7 and charge set forth in Section 12 of the Build Illinois Bond
3700	3700	8 Act.
3701	3701	9 Subject to payment of amounts into the Build Illinois Fund
3702	3702	10 as provided in the preceding paragraph or in any amendment
3703	3703	11 thereto hereafter enacted, the following specified monthly
3704	3704	12 installment of the amount requested in the certificate of the
3705	3705	13 Chairman of the Metropolitan Pier and Exposition Authority
3706	3706	14 provided under Section 8.25f of the State Finance Act, but not
3707	3707	15 in excess of the sums designated as "Total Deposit", shall be
3708	3708	16 deposited in the aggregate from collections under Section 9 of
3709	3709	17 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
3710	3710	18 9 of the Service Occupation Tax Act, and Section 3 of the
3711	3711	19 Retailers' Occupation Tax Act into the McCormick Place
3712	3712	20 Expansion Project Fund in the specified fiscal years.
3713	3713	21Fiscal YearTotal Deposit221993 $0231994 53,000,000241995 58,000,000251996 61,000,000 21 Fiscal Year Total Deposit 22 1993 $0 23 1994 53,000,000 24 1995 58,000,000 25 1996 61,000,000
3714	3714	21 Fiscal Year Total Deposit
3715	3715	22 1993 $0
3716	3716	23 1994 53,000,000
3717	3717	24 1995 58,000,000
3718	3718	25 1996 61,000,000
3719	3719
3720	3720
3721	3721
3722	3722
3723	3723
3724	3724	HB1177 - 99 - LRB104 04967 HLH 14994 b
3725	3725
3726	3726
3727	3727	21 Fiscal Year Total Deposit
3728	3728	22 1993 $0
3729	3729	23 1994 53,000,000
3730	3730	24 1995 58,000,000
3731	3731	25 1996 61,000,000
3732	3732
3733	3733
3734	3734	HB1177- 100 -LRB104 04967 HLH 14994 b HB1177 - 100 - LRB104 04967 HLH 14994 b
3735	3735	HB1177 - 100 - LRB104 04967 HLH 14994 b
3736	3736	11997 64,000,00021998 68,000,00031999 71,000,00042000 75,000,00052001 80,000,00062002 93,000,00072003 99,000,00082004103,000,00092005108,000,000102006113,000,000112007119,000,000122008126,000,000132009132,000,000142010139,000,000152011146,000,000162012153,000,000172013161,000,000182014170,000,000192015179,000,000202016189,000,000212017199,000,000222018210,000,000232019221,000,000242020233,000,000252021300,000,000 262022300,000,000 1 1997 64,000,000 2 1998 68,000,000 3 1999 71,000,000 4 2000 75,000,000 5 2001 80,000,000 6 2002 93,000,000 7 2003 99,000,000 8 2004 103,000,000 9 2005 108,000,000 10 2006 113,000,000 11 2007 119,000,000 12 2008 126,000,000 13 2009 132,000,000 14 2010 139,000,000 15 2011 146,000,000 16 2012 153,000,000 17 2013 161,000,000 18 2014 170,000,000 19 2015 179,000,000 20 2016 189,000,000 21 2017 199,000,000 22 2018 210,000,000 23 2019 221,000,000 24 2020 233,000,000 25 2021 300,000,000 26 2022 300,000,000
3737	3737	1 1997 64,000,000
3738	3738	2 1998 68,000,000
3739	3739	3 1999 71,000,000
3740	3740	4 2000 75,000,000
3741	3741	5 2001 80,000,000
3742	3742	6 2002 93,000,000
3743	3743	7 2003 99,000,000
3744	3744	8 2004 103,000,000
3745	3745	9 2005 108,000,000
3746	3746	10 2006 113,000,000
3747	3747	11 2007 119,000,000
3748	3748	12 2008 126,000,000
3749	3749	13 2009 132,000,000
3750	3750	14 2010 139,000,000
3751	3751	15 2011 146,000,000
3752	3752	16 2012 153,000,000
3753	3753	17 2013 161,000,000
3754	3754	18 2014 170,000,000
3755	3755	19 2015 179,000,000
3756	3756	20 2016 189,000,000
3757	3757	21 2017 199,000,000
3758	3758	22 2018 210,000,000
3759	3759	23 2019 221,000,000
3760	3760	24 2020 233,000,000
3761	3761	25 2021 300,000,000
3762	3762	26 2022 300,000,000
3763	3763
3764	3764
3765	3765
3766	3766
3767	3767
3768	3768	HB1177 - 100 - LRB104 04967 HLH 14994 b
3769	3769
3770	3770	1 1997 64,000,000
3771	3771	2 1998 68,000,000
3772	3772	3 1999 71,000,000
3773	3773	4 2000 75,000,000
3774	3774	5 2001 80,000,000
3775	3775	6 2002 93,000,000
3776	3776	7 2003 99,000,000
3777	3777	8 2004 103,000,000
3778	3778	9 2005 108,000,000
3779	3779	10 2006 113,000,000
3780	3780	11 2007 119,000,000
3781	3781	12 2008 126,000,000
3782	3782	13 2009 132,000,000
3783	3783	14 2010 139,000,000
3784	3784	15 2011 146,000,000
3785	3785	16 2012 153,000,000
3786	3786	17 2013 161,000,000
3787	3787	18 2014 170,000,000
3788	3788	19 2015 179,000,000
3789	3789	20 2016 189,000,000
3790	3790	21 2017 199,000,000
3791	3791	22 2018 210,000,000
3792	3792	23 2019 221,000,000
3793	3793	24 2020 233,000,000
3794	3794	25 2021 300,000,000
3795	3795	26 2022 300,000,000
3796	3796
3797	3797
3798	3798	HB1177- 101 -LRB104 04967 HLH 14994 b HB1177 - 101 - LRB104 04967 HLH 14994 b
3799	3799	HB1177 - 101 - LRB104 04967 HLH 14994 b
3800	3800	12023300,000,00022024 300,000,00032025 300,000,00042026 300,000,00052027 375,000,00062028 375,000,00072029 375,000,00082030 375,000,00092031 375,000,000102032 375,000,000112033 375,000,000122034375,000,000132035375,000,000142036450,000,00015and 16each fiscal year 17thereafter that bonds 18are outstanding under 19Section 13.2 of the 20Metropolitan Pier and 21Exposition Authority Act, 22but not after fiscal year 2060. 1 2023 300,000,000 2 2024 300,000,000 3 2025 300,000,000 4 2026 300,000,000 5 2027 375,000,000 6 2028 375,000,000 7 2029 375,000,000 8 2030 375,000,000 9 2031 375,000,000 10 2032 375,000,000 11 2033 375,000,000 12 2034 375,000,000 13 2035 375,000,000 14 2036 450,000,000 15 and 16 each fiscal year 17 thereafter that bonds 18 are outstanding under 19 Section 13.2 of the 20 Metropolitan Pier and 21 Exposition Authority Act, 22 but not after fiscal year 2060.
3801	3801	1 2023 300,000,000
3802	3802	2 2024 300,000,000
3803	3803	3 2025 300,000,000
3804	3804	4 2026 300,000,000
3805	3805	5 2027 375,000,000
3806	3806	6 2028 375,000,000
3807	3807	7 2029 375,000,000
3808	3808	8 2030 375,000,000
3809	3809	9 2031 375,000,000
3810	3810	10 2032 375,000,000
3811	3811	11 2033 375,000,000
3812	3812	12 2034 375,000,000
3813	3813	13 2035 375,000,000
3814	3814	14 2036 450,000,000
3815	3815	15 and
3816	3816	16 each fiscal year
3817	3817	17 thereafter that bonds
3818	3818	18 are outstanding under
3819	3819	19 Section 13.2 of the
3820	3820	20 Metropolitan Pier and
3821	3821	21 Exposition Authority Act,
3822	3822	22 but not after fiscal year 2060.
3823	3823	23 Beginning July 20, 1993 and in each month of each fiscal
3824	3824	24 year thereafter, one-eighth of the amount requested in the
3825	3825	25 certificate of the Chairman of the Metropolitan Pier and
3826	3826	26 Exposition Authority for that fiscal year, less the amount
3827	3827
3828	3828
3829	3829
3830	3830
3831	3831
3832	3832	HB1177 - 101 - LRB104 04967 HLH 14994 b
3833	3833
3834	3834	1 2023 300,000,000
3835	3835	2 2024 300,000,000
3836	3836	3 2025 300,000,000
3837	3837	4 2026 300,000,000
3838	3838	5 2027 375,000,000
3839	3839	6 2028 375,000,000
3840	3840	7 2029 375,000,000
3841	3841	8 2030 375,000,000
3842	3842	9 2031 375,000,000
3843	3843	10 2032 375,000,000
3844	3844	11 2033 375,000,000
3845	3845	12 2034 375,000,000
3846	3846	13 2035 375,000,000
3847	3847	14 2036 450,000,000
3848	3848	15 and
3849	3849	16 each fiscal year
3850	3850	17 thereafter that bonds
3851	3851	18 are outstanding under
3852	3852	19 Section 13.2 of the
3853	3853	20 Metropolitan Pier and
3854	3854	21 Exposition Authority Act,
3855	3855	22 but not after fiscal year 2060.
3856	3856
3857	3857
3858	3858	HB1177- 102 -LRB104 04967 HLH 14994 b HB1177 - 102 - LRB104 04967 HLH 14994 b
3859	3859	HB1177 - 102 - LRB104 04967 HLH 14994 b
3860	3860	1 deposited into the McCormick Place Expansion Project Fund by
3861	3861	2 the State Treasurer in the respective month under subsection
3862	3862	3 (g) of Section 13 of the Metropolitan Pier and Exposition
3863	3863	4 Authority Act, plus cumulative deficiencies in the deposits
3864	3864	5 required under this Section for previous months and years,
3865	3865	6 shall be deposited into the McCormick Place Expansion Project
3866	3866	7 Fund, until the full amount requested for the fiscal year, but
3867	3867	8 not in excess of the amount specified above as "Total
3868	3868	9 Deposit", has been deposited.
3869	3869	10 Subject to payment of amounts into the Capital Projects
3870	3870	11 Fund, the Build Illinois Fund, and the McCormick Place
3871	3871	12 Expansion Project Fund pursuant to the preceding paragraphs or
3872	3872	13 in any amendments thereto hereafter enacted, for aviation fuel
3873	3873	14 sold on or after December 1, 2019, the Department shall each
3874	3874	15 month deposit into the Aviation Fuel Sales Tax Refund Fund an
3875	3875	16 amount estimated by the Department to be required for refunds
3876	3876	17 of the 80% portion of the tax on aviation fuel under this Act.
3877	3877	18 The Department shall only deposit moneys into the Aviation
3878	3878	19 Fuel Sales Tax Refund Fund under this paragraph for so long as
3879	3879	20 the revenue use requirements of 49 U.S.C. 47107(b) and 49
3880	3880	21 U.S.C. 47133 are binding on the State.
3881	3881	22 Subject to payment of amounts into the Build Illinois Fund
3882	3882	23 and the McCormick Place Expansion Project Fund pursuant to the
3883	3883	24 preceding paragraphs or in any amendments thereto hereafter
3884	3884	25 enacted, beginning July 1, 1993 and ending on September 30,
3885	3885	26 2013, the Department shall each month pay into the Illinois
3886	3886
3887	3887
3888	3888
3889	3889
3890	3890
3891	3891	HB1177 - 102 - LRB104 04967 HLH 14994 b
3892	3892
3893	3893
3894	3894	HB1177- 103 -LRB104 04967 HLH 14994 b HB1177 - 103 - LRB104 04967 HLH 14994 b
3895	3895	HB1177 - 103 - LRB104 04967 HLH 14994 b
3896	3896	1 Tax Increment Fund 0.27% of 80% of the net revenue realized for
3897	3897	2 the preceding month from the 6.25% general rate on the selling
3898	3898	3 price of tangible personal property.
3899	3899	4 Subject to payment of amounts into the Build Illinois
3900	3900	5 Fund, the McCormick Place Expansion Project Fund, and the
3901	3901	6 Illinois Tax Increment Fund pursuant to the preceding
3902	3902	7 paragraphs or in any amendments to this Section hereafter
3903	3903	8 enacted, beginning on the first day of the first calendar
3904	3904	9 month to occur on or after August 26, 2014 (the effective date
3905	3905	10 of Public Act 98-1098), each month, from the collections made
3906	3906	11 under Section 9 of the Use Tax Act, Section 9 of the Service
3907	3907	12 Use Tax Act, Section 9 of the Service Occupation Tax Act, and
3908	3908	13 Section 3 of the Retailers' Occupation Tax Act, the Department
3909	3909	14 shall pay into the Tax Compliance and Administration Fund, to
3910	3910	15 be used, subject to appropriation, to fund additional auditors
3911	3911	16 and compliance personnel at the Department of Revenue, an
3912	3912	17 amount equal to 1/12 of 5% of 80% of the cash receipts
3913	3913	18 collected during the preceding fiscal year by the Audit Bureau
3914	3914	19 of the Department under the Use Tax Act, the Service Use Tax
3915	3915	20 Act, the Service Occupation Tax Act, the Retailers' Occupation
3916	3916	21 Tax Act, and associated local occupation and use taxes
3917	3917	22 administered by the Department.
3918	3918	23 Subject to payments of amounts into the Build Illinois
3919	3919	24 Fund, the McCormick Place Expansion Project Fund, the Illinois
3920	3920	25 Tax Increment Fund, and the Tax Compliance and Administration
3921	3921	26 Fund as provided in this Section, beginning on July 1, 2018 the
3922	3922
3923	3923
3924	3924
3925	3925
3926	3926
3927	3927	HB1177 - 103 - LRB104 04967 HLH 14994 b
3928	3928
3929	3929
3930	3930	HB1177- 104 -LRB104 04967 HLH 14994 b HB1177 - 104 - LRB104 04967 HLH 14994 b
3931	3931	HB1177 - 104 - LRB104 04967 HLH 14994 b
3932	3932	1 Department shall pay each month into the Downstate Public
3933	3933	2 Transportation Fund the moneys required to be so paid under
3934	3934	3 Section 2-3 of the Downstate Public Transportation Act.
3935	3935	4 Subject to successful execution and delivery of a
3936	3936	5 public-private agreement between the public agency and private
3937	3937	6 entity and completion of the civic build, beginning on July 1,
3938	3938	7 2023, of the remainder of the moneys received by the
3939	3939	8 Department under the Use Tax Act, the Service Use Tax Act, the
3940	3940	9 Service Occupation Tax Act, and this Act, the Department shall
3941	3941	10 deposit the following specified deposits in the aggregate from
3942	3942	11 collections under the Use Tax Act, the Service Use Tax Act, the
3943	3943	12 Service Occupation Tax Act, and the Retailers' Occupation Tax
3944	3944	13 Act, as required under Section 8.25g of the State Finance Act
3945	3945	14 for distribution consistent with the Public-Private
3946	3946	15 Partnership for Civic and Transit Infrastructure Project Act.
3947	3947	16 The moneys received by the Department pursuant to this Act and
3948	3948	17 required to be deposited into the Civic and Transit
3949	3949	18 Infrastructure Fund are subject to the pledge, claim and
3950	3950	19 charge set forth in Section 25-55 of the Public-Private
3951	3951	20 Partnership for Civic and Transit Infrastructure Project Act.
3952	3952	21 As used in this paragraph, "civic build", "private entity",
3953	3953	22 "public-private agreement", and "public agency" have the
3954	3954	23 meanings provided in Section 25-10 of the Public-Private
3955	3955	24 Partnership for Civic and Transit Infrastructure Project Act.
3956	3956	25 Fiscal Year............................Total Deposit
3957	3957	26 2024....................................$200,000,000
3958	3958
3959	3959
3960	3960
3961	3961
3962	3962
3963	3963	HB1177 - 104 - LRB104 04967 HLH 14994 b
3964	3964
3965	3965
3966	3966	HB1177- 105 -LRB104 04967 HLH 14994 b HB1177 - 105 - LRB104 04967 HLH 14994 b
3967	3967	HB1177 - 105 - LRB104 04967 HLH 14994 b
3968	3968	1 2025....................................$206,000,000
3969	3969	2 2026....................................$212,200,000
3970	3970	3 2027....................................$218,500,000
3971	3971	4 2028....................................$225,100,000
3972	3972	5 2029....................................$288,700,000
3973	3973	6 2030....................................$298,900,000
3974	3974	7 2031....................................$309,300,000
3975	3975	8 2032....................................$320,100,000
3976	3976	9 2033....................................$331,200,000
3977	3977	10 2034....................................$341,200,000
3978	3978	11 2035....................................$351,400,000
3979	3979	12 2036....................................$361,900,000
3980	3980	13 2037....................................$372,800,000
3981	3981	14 2038....................................$384,000,000
3982	3982	15 2039....................................$395,500,000
3983	3983	16 2040....................................$407,400,000
3984	3984	17 2041....................................$419,600,000
3985	3985	18 2042....................................$432,200,000
3986	3986	19 2043....................................$445,100,000
3987	3987	20 Beginning July 1, 2021 and until July 1, 2022, subject to
3988	3988	21 the payment of amounts into the County and Mass Transit
3989	3989	22 District Fund, the Local Government Tax Fund, the Build
3990	3990	23 Illinois Fund, the McCormick Place Expansion Project Fund, the
3991	3991	24 Illinois Tax Increment Fund, and the Tax Compliance and
3992	3992	25 Administration Fund as provided in this Section, the
3993	3993	26 Department shall pay each month into the Road Fund the amount
3994	3994
3995	3995
3996	3996
3997	3997
3998	3998
3999	3999	HB1177 - 105 - LRB104 04967 HLH 14994 b
4000	4000
4001	4001
4002	4002	HB1177- 106 -LRB104 04967 HLH 14994 b HB1177 - 106 - LRB104 04967 HLH 14994 b
4003	4003	HB1177 - 106 - LRB104 04967 HLH 14994 b
4004	4004	1 estimated to represent 16% of the net revenue realized from
4005	4005	2 the taxes imposed on motor fuel and gasohol. Beginning July 1,
4006	4006	3 2022 and until July 1, 2023, subject to the payment of amounts
4007	4007	4 into the County and Mass Transit District Fund, the Local
4008	4008	5 Government Tax Fund, the Build Illinois Fund, the McCormick
4009	4009	6 Place Expansion Project Fund, the Illinois Tax Increment Fund,
4010	4010	7 and the Tax Compliance and Administration Fund as provided in
4011	4011	8 this Section, the Department shall pay each month into the
4012	4012	9 Road Fund the amount estimated to represent 32% of the net
4013	4013	10 revenue realized from the taxes imposed on motor fuel and
4014	4014	11 gasohol. Beginning July 1, 2023 and until July 1, 2024,
4015	4015	12 subject to the payment of amounts into the County and Mass
4016	4016	13 Transit District Fund, the Local Government Tax Fund, the
4017	4017	14 Build Illinois Fund, the McCormick Place Expansion Project
4018	4018	15 Fund, the Illinois Tax Increment Fund, and the Tax Compliance
4019	4019	16 and Administration Fund as provided in this Section, the
4020	4020	17 Department shall pay each month into the Road Fund the amount
4021	4021	18 estimated to represent 48% of the net revenue realized from
4022	4022	19 the taxes imposed on motor fuel and gasohol. Beginning July 1,
4023	4023	20 2024 and until July 1, 2025, subject to the payment of amounts
4024	4024	21 into the County and Mass Transit District Fund, the Local
4025	4025	22 Government Tax Fund, the Build Illinois Fund, the McCormick
4026	4026	23 Place Expansion Project Fund, the Illinois Tax Increment Fund,
4027	4027	24 and the Tax Compliance and Administration Fund as provided in
4028	4028	25 this Section, the Department shall pay each month into the
4029	4029	26 Road Fund the amount estimated to represent 64% of the net
4030	4030
4031	4031
4032	4032
4033	4033
4034	4034
4035	4035	HB1177 - 106 - LRB104 04967 HLH 14994 b
4036	4036
4037	4037
4038	4038	HB1177- 107 -LRB104 04967 HLH 14994 b HB1177 - 107 - LRB104 04967 HLH 14994 b
4039	4039	HB1177 - 107 - LRB104 04967 HLH 14994 b
4040	4040	1 revenue realized from the taxes imposed on motor fuel and
4041	4041	2 gasohol. Beginning on July 1, 2025, subject to the payment of
4042	4042	3 amounts into the County and Mass Transit District Fund, the
4043	4043	4 Local Government Tax Fund, the Build Illinois Fund, the
4044	4044	5 McCormick Place Expansion Project Fund, the Illinois Tax
4045	4045	6 Increment Fund, and the Tax Compliance and Administration Fund
4046	4046	7 as provided in this Section, the Department shall pay each
4047	4047	8 month into the Road Fund the amount estimated to represent 80%
4048	4048	9 of the net revenue realized from the taxes imposed on motor
4049	4049	10 fuel and gasohol. As used in this paragraph "motor fuel" has
4050	4050	11 the meaning given to that term in Section 1.1 of the Motor Fuel
4051	4051	12 Tax Law, and "gasohol" has the meaning given to that term in
4052	4052	13 Section 3-40 of the Use Tax Act.
4053	4053	14 Of the remainder of the moneys received by the Department
4054	4054	15 pursuant to this Act, 75% shall be paid into the General
4055	4055	16 Revenue Fund of the State treasury and 25% shall be reserved in
4056	4056	17 a special account and used only for the transfer to the Common
4057	4057	18 School Fund as part of the monthly transfer from the General
4058	4058	19 Revenue Fund in accordance with Section 8a of the State
4059	4059	20 Finance Act.
4060	4060	21 The Department may, upon separate written notice to a
4061	4061	22 taxpayer, require the taxpayer to prepare and file with the
4062	4062	23 Department on a form prescribed by the Department within not
4063	4063	24 less than 60 days after receipt of the notice an annual
4064	4064	25 information return for the tax year specified in the notice.
4065	4065	26 Such annual return to the Department shall include a statement
4066	4066
4067	4067
4068	4068
4069	4069
4070	4070
4071	4071	HB1177 - 107 - LRB104 04967 HLH 14994 b
4072	4072
4073	4073
4074	4074	HB1177- 108 -LRB104 04967 HLH 14994 b HB1177 - 108 - LRB104 04967 HLH 14994 b
4075	4075	HB1177 - 108 - LRB104 04967 HLH 14994 b
4076	4076	1 of gross receipts as shown by the taxpayer's last federal
4077	4077	2 income tax return. If the total receipts of the business as
4078	4078	3 reported in the federal income tax return do not agree with the
4079	4079	4 gross receipts reported to the Department of Revenue for the
4080	4080	5 same period, the taxpayer shall attach to his annual return a
4081	4081	6 schedule showing a reconciliation of the 2 amounts and the
4082	4082	7 reasons for the difference. The taxpayer's annual return to
4083	4083	8 the Department shall also disclose the cost of goods sold by
4084	4084	9 the taxpayer during the year covered by such return, opening
4085	4085	10 and closing inventories of such goods for such year, cost of
4086	4086	11 goods used from stock or taken from stock and given away by the
4087	4087	12 taxpayer during such year, pay roll information of the
4088	4088	13 taxpayer's business during such year and any additional
4089	4089	14 reasonable information which the Department deems would be
4090	4090	15 helpful in determining the accuracy of the monthly, quarterly
4091	4091	16 or annual returns filed by such taxpayer as hereinbefore
4092	4092	17 provided for in this Section.
4093	4093	18 If the annual information return required by this Section
4094	4094	19 is not filed when and as required, the taxpayer shall be liable
4095	4095	20 as follows:
4096	4096	21 (i) Until January 1, 1994, the taxpayer shall be
4097	4097	22 liable for a penalty equal to 1/6 of 1% of the tax due from
4098	4098	23 such taxpayer under this Act during the period to be
4099	4099	24 covered by the annual return for each month or fraction of
4100	4100	25 a month until such return is filed as required, the
4101	4101	26 penalty to be assessed and collected in the same manner as
4102	4102
4103	4103
4104	4104
4105	4105
4106	4106
4107	4107	HB1177 - 108 - LRB104 04967 HLH 14994 b
4108	4108
4109	4109
4110	4110	HB1177- 109 -LRB104 04967 HLH 14994 b HB1177 - 109 - LRB104 04967 HLH 14994 b
4111	4111	HB1177 - 109 - LRB104 04967 HLH 14994 b
4112	4112	1 any other penalty provided for in this Act.
4113	4113	2 (ii) On and after January 1, 1994, the taxpayer shall
4114	4114	3 be liable for a penalty as described in Section 3-4 of the
4115	4115	4 Uniform Penalty and Interest Act.
4116	4116	5 The chief executive officer, proprietor, owner, or highest
4117	4117	6 ranking manager shall sign the annual return to certify the
4118	4118	7 accuracy of the information contained therein. Any person who
4119	4119	8 willfully signs the annual return containing false or
4120	4120	9 inaccurate information shall be guilty of perjury and punished
4121	4121	10 accordingly. The annual return form prescribed by the
4122	4122	11 Department shall include a warning that the person signing the
4123	4123	12 return may be liable for perjury.
4124	4124	13 The foregoing portion of this Section concerning the
4125	4125	14 filing of an annual information return shall not apply to a
4126	4126	15 serviceman who is not required to file an income tax return
4127	4127	16 with the United States Government.
4128	4128	17 As soon as possible after the first day of each month, upon
4129	4129	18 certification of the Department of Revenue, the Comptroller
4130	4130	19 shall order transferred and the Treasurer shall transfer from
4131	4131	20 the General Revenue Fund to the Motor Fuel Tax Fund an amount
4132	4132	21 equal to 1.7% of 80% of the net revenue realized under this Act
4133	4133	22 for the second preceding month. Beginning April 1, 2000, this
4134	4134	23 transfer is no longer required and shall not be made.
4135	4135	24 Net revenue realized for a month shall be the revenue
4136	4136	25 collected by the State pursuant to this Act, less the amount
4137	4137	26 paid out during that month as refunds to taxpayers for
4138	4138
4139	4139
4140	4140
4141	4141
4142	4142
4143	4143	HB1177 - 109 - LRB104 04967 HLH 14994 b
4144	4144
4145	4145
4146	4146	HB1177- 110 -LRB104 04967 HLH 14994 b HB1177 - 110 - LRB104 04967 HLH 14994 b
4147	4147	HB1177 - 110 - LRB104 04967 HLH 14994 b
4148	4148	1 overpayment of liability.
4149	4149	2 For greater simplicity of administration, it shall be
4150	4150	3 permissible for manufacturers, importers and wholesalers whose
4151	4151	4 products are sold by numerous servicemen in Illinois, and who
4152	4152	5 wish to do so, to assume the responsibility for accounting and
4153	4153	6 paying to the Department all tax accruing under this Act with
4154	4154	7 respect to such sales, if the servicemen who are affected do
4155	4155	8 not make written objection to the Department to this
4156	4156	9 arrangement.
4157	4157	10 (Source: P.A. 102-700, eff. 4-19-22; 103-9, eff. 6-7-23;
4158	4158	11 103-363, eff. 7-28-23; 103-592, eff. 6-7-24; 103-605, eff.
4159	4159	12 7-1-24.)
4160	4160	13 Section 20. The Retailers' Occupation Tax Act is amended
4161	4161	14 by changing Sections 2-10 and 3 as follows:
4162	4162	15 (35 ILCS 120/2-10)
4163	4163	16 Sec. 2-10. Rate of tax. Unless otherwise provided in this
4164	4164	17 Section, the tax imposed by this Act is at the rate of 6.25% of
4165	4165	18 gross receipts from sales, which, on and after January 1,
4166	4166	19 2025, includes leases, of tangible personal property made in
4167	4167	20 the course of business.
4168	4168	21 Beginning on July 1, 2000 and through December 31, 2000,
4169	4169	22 with respect to motor fuel, as defined in Section 1.1 of the
4170	4170	23 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
4171	4171	24 the Use Tax Act, the tax is imposed at the rate of 1.25%.
4172	4172
4173	4173
4174	4174
4175	4175
4176	4176
4177	4177	HB1177 - 110 - LRB104 04967 HLH 14994 b
4178	4178
4179	4179
4180	4180	HB1177- 111 -LRB104 04967 HLH 14994 b HB1177 - 111 - LRB104 04967 HLH 14994 b
4181	4181	HB1177 - 111 - LRB104 04967 HLH 14994 b
4182	4182	1 Beginning on August 6, 2010 through August 15, 2010, and
4183	4183	2 beginning again on August 5, 2022 through August 14, 2022,
4184	4184	3 with respect to sales tax holiday items as defined in Section
4185	4185	4 2-8 of this Act, the tax is imposed at the rate of 1.25%.
4186	4186	5 Within 14 days after July 1, 2000 (the effective date of
4187	4187	6 Public Act 91-872), each retailer of motor fuel and gasohol
4188	4188	7 shall cause the following notice to be posted in a prominently
4189	4189	8 visible place on each retail dispensing device that is used to
4190	4190	9 dispense motor fuel or gasohol in the State of Illinois: "As of
4191	4191	10 July 1, 2000, the State of Illinois has eliminated the State's
4192	4192	11 share of sales tax on motor fuel and gasohol through December
4193	4193	12 31, 2000. The price on this pump should reflect the
4194	4194	13 elimination of the tax." The notice shall be printed in bold
4195	4195	14 print on a sign that is no smaller than 4 inches by 8 inches.
4196	4196	15 The sign shall be clearly visible to customers. Any retailer
4197	4197	16 who fails to post or maintain a required sign through December
4198	4198	17 31, 2000 is guilty of a petty offense for which the fine shall
4199	4199	18 be $500 per day per each retail premises where a violation
4200	4200	19 occurs.
4201	4201	20 With respect to gasohol, as defined in the Use Tax Act, the
4202	4202	21 tax imposed by this Act applies to (i) 70% of the proceeds of
4203	4203	22 sales made on or after January 1, 1990, and before July 1,
4204	4204	23 2003, (ii) 80% of the proceeds of sales made on or after July
4205	4205	24 1, 2003 and on or before July 1, 2017, (iii) 100% of the
4206	4206	25 proceeds of sales made after July 1, 2017 and prior to January
4207	4207	26 1, 2024, (iv) 90% of the proceeds of sales made on or after
4208	4208
4209	4209
4210	4210
4211	4211
4212	4212
4213	4213	HB1177 - 111 - LRB104 04967 HLH 14994 b
4214	4214
4215	4215
4216	4216	HB1177- 112 -LRB104 04967 HLH 14994 b HB1177 - 112 - LRB104 04967 HLH 14994 b
4217	4217	HB1177 - 112 - LRB104 04967 HLH 14994 b
4218	4218	1 January 1, 2024 and on or before December 31, 2028, and (v)
4219	4219	2 100% of the proceeds of sales made after December 31, 2028. If,
4220	4220	3 at any time, however, the tax under this Act on sales of
4221	4221	4 gasohol, as defined in the Use Tax Act, is imposed at the rate
4222	4222	5 of 1.25%, then the tax imposed by this Act applies to 100% of
4223	4223	6 the proceeds of sales of gasohol made during that time.
4224	4224	7 With respect to mid-range ethanol blends, as defined in
4225	4225	8 Section 3-44.3 of the Use Tax Act, the tax imposed by this Act
4226	4226	9 applies to (i) 80% of the proceeds of sales made on or after
4227	4227	10 January 1, 2024 and on or before December 31, 2028 and (ii)
4228	4228	11 100% of the proceeds of sales made after December 31, 2028. If,
4229	4229	12 at any time, however, the tax under this Act on sales of
4230	4230	13 mid-range ethanol blends is imposed at the rate of 1.25%, then
4231	4231	14 the tax imposed by this Act applies to 100% of the proceeds of
4232	4232	15 sales of mid-range ethanol blends made during that time.
4233	4233	16 With respect to majority blended ethanol fuel, as defined
4234	4234	17 in the Use Tax Act, the tax imposed by this Act does not apply
4235	4235	18 to the proceeds of sales made on or after July 1, 2003 and on
4236	4236	19 or before December 31, 2028 but applies to 100% of the proceeds
4237	4237	20 of sales made thereafter.
4238	4238	21 With respect to biodiesel blends, as defined in the Use
4239	4239	22 Tax Act, with no less than 1% and no more than 10% biodiesel,
4240	4240	23 the tax imposed by this Act applies to (i) 80% of the proceeds
4241	4241	24 of sales made on or after July 1, 2003 and on or before
4242	4242	25 December 31, 2018 and (ii) 100% of the proceeds of sales made
4243	4243	26 after December 31, 2018 and before January 1, 2024. On and
4244	4244
4245	4245
4246	4246
4247	4247
4248	4248
4249	4249	HB1177 - 112 - LRB104 04967 HLH 14994 b
4250	4250
4251	4251
4252	4252	HB1177- 113 -LRB104 04967 HLH 14994 b HB1177 - 113 - LRB104 04967 HLH 14994 b
4253	4253	HB1177 - 113 - LRB104 04967 HLH 14994 b
4254	4254	1 after January 1, 2024 and on or before December 31, 2030, the
4255	4255	2 taxation of biodiesel, renewable diesel, and biodiesel blends
4256	4256	3 shall be as provided in Section 3-5.1 of the Use Tax Act. If,
4257	4257	4 at any time, however, the tax under this Act on sales of
4258	4258	5 biodiesel blends, as defined in the Use Tax Act, with no less
4259	4259	6 than 1% and no more than 10% biodiesel is imposed at the rate
4260	4260	7 of 1.25%, then the tax imposed by this Act applies to 100% of
4261	4261	8 the proceeds of sales of biodiesel blends with no less than 1%
4262	4262	9 and no more than 10% biodiesel made during that time.
4263	4263	10 With respect to biodiesel, as defined in the Use Tax Act,
4264	4264	11 and biodiesel blends, as defined in the Use Tax Act, with more
4265	4265	12 than 10% but no more than 99% biodiesel, the tax imposed by
4266	4266	13 this Act does not apply to the proceeds of sales made on or
4267	4267	14 after July 1, 2003 and on or before December 31, 2023. On and
4268	4268	15 after January 1, 2024 and on or before December 31, 2030, the
4269	4269	16 taxation of biodiesel, renewable diesel, and biodiesel blends
4270	4270	17 shall be as provided in Section 3-5.1 of the Use Tax Act.
4271	4271	18 Until July 1, 2022 and from July 1, 2023 through December
4272	4272	19 31, 2025, with respect to food for human consumption that is to
4273	4273	20 be consumed off the premises where it is sold (other than
4274	4274	21 alcoholic beverages, food consisting of or infused with adult
4275	4275	22 use cannabis, soft drinks, and food that has been prepared for
4276	4276	23 immediate consumption), the tax is imposed at the rate of 1%.
4277	4277	24 Beginning July 1, 2022 and until July 1, 2023, with respect to
4278	4278	25 food for human consumption that is to be consumed off the
4279	4279	26 premises where it is sold (other than alcoholic beverages,
4280	4280
4281	4281
4282	4282
4283	4283
4284	4284
4285	4285	HB1177 - 113 - LRB104 04967 HLH 14994 b
4286	4286
4287	4287
4288	4288	HB1177- 114 -LRB104 04967 HLH 14994 b HB1177 - 114 - LRB104 04967 HLH 14994 b
4289	4289	HB1177 - 114 - LRB104 04967 HLH 14994 b
4290	4290	1 food consisting of or infused with adult use cannabis, soft
4291	4291	2 drinks, and food that has been prepared for immediate
4292	4292	3 consumption), the tax is imposed at the rate of 0%. On and
4293	4293	4 after January 1, 2026, food for human consumption that is to be
4294	4294	5 consumed off the premises where it is sold (other than
4295	4295	6 alcoholic beverages, food consisting of or infused with adult
4296	4296	7 use cannabis, soft drinks, candy, and food that has been
4297	4297	8 prepared for immediate consumption) is exempt from the tax
4298	4298	9 imposed by this Act.
4299	4299	10 With respect to prescription and nonprescription
4300	4300	11 medicines, drugs, medical appliances, products classified as
4301	4301	12 Class III medical devices by the United States Food and Drug
4302	4302	13 Administration that are used for cancer treatment pursuant to
4303	4303	14 a prescription, as well as any accessories and components
4304	4304	15 related to those devices, modifications to a motor vehicle for
4305	4305	16 the purpose of rendering it usable by a person with a
4306	4306	17 disability, and insulin, blood sugar testing materials,
4307	4307	18 syringes, and needles used by human diabetics, the tax is
4308	4308	19 imposed at the rate of 1%. For the purposes of this Section,
4309	4309	20 until September 1, 2009: the term "soft drinks" means any
4310	4310	21 complete, finished, ready-to-use, non-alcoholic drink, whether
4311	4311	22 carbonated or not, including, but not limited to, soda water,
4312	4312	23 cola, fruit juice, vegetable juice, carbonated water, and all
4313	4313	24 other preparations commonly known as soft drinks of whatever
4314	4314	25 kind or description that are contained in any closed or sealed
4315	4315	26 bottle, can, carton, or container, regardless of size; but
4316	4316
4317	4317
4318	4318
4319	4319
4320	4320
4321	4321	HB1177 - 114 - LRB104 04967 HLH 14994 b
4322	4322
4323	4323
4324	4324	HB1177- 115 -LRB104 04967 HLH 14994 b HB1177 - 115 - LRB104 04967 HLH 14994 b
4325	4325	HB1177 - 115 - LRB104 04967 HLH 14994 b
4326	4326	1 "soft drinks" does not include coffee, tea, non-carbonated
4327	4327	2 water, infant formula, milk or milk products as defined in the
4328	4328	3 Grade A Pasteurized Milk and Milk Products Act, or drinks
4329	4329	4 containing 50% or more natural fruit or vegetable juice.
4330	4330	5 Notwithstanding any other provisions of this Act,
4331	4331	6 beginning September 1, 2009, "soft drinks" means non-alcoholic
4332	4332	7 beverages that contain natural or artificial sweeteners. "Soft
4333	4333	8 drinks" does not include beverages that contain milk or milk
4334	4334	9 products, soy, rice or similar milk substitutes, or greater
4335	4335	10 than 50% of vegetable or fruit juice by volume.
4336	4336	11 Until August 1, 2009, and notwithstanding any other
4337	4337	12 provisions of this Act, "food for human consumption that is to
4338	4338	13 be consumed off the premises where it is sold" includes all
4339	4339	14 food sold through a vending machine, except soft drinks and
4340	4340	15 food products that are dispensed hot from a vending machine,
4341	4341	16 regardless of the location of the vending machine. Beginning
4342	4342	17 August 1, 2009, and notwithstanding any other provisions of
4343	4343	18 this Act, "food for human consumption that is to be consumed
4344	4344	19 off the premises where it is sold" includes all food sold
4345	4345	20 through a vending machine, except soft drinks, candy, and food
4346	4346	21 products that are dispensed hot from a vending machine,
4347	4347	22 regardless of the location of the vending machine.
4348	4348	23 Notwithstanding any other provisions of this Act,
4349	4349	24 beginning September 1, 2009, "food for human consumption that
4350	4350	25 is to be consumed off the premises where it is sold" does not
4351	4351	26 include candy. For purposes of this Section, "candy" means a
4352	4352
4353	4353
4354	4354
4355	4355
4356	4356
4357	4357	HB1177 - 115 - LRB104 04967 HLH 14994 b
4358	4358
4359	4359
4360	4360	HB1177- 116 -LRB104 04967 HLH 14994 b HB1177 - 116 - LRB104 04967 HLH 14994 b
4361	4361	HB1177 - 116 - LRB104 04967 HLH 14994 b
4362	4362	1 preparation of sugar, honey, or other natural or artificial
4363	4363	2 sweeteners in combination with chocolate, fruits, nuts or
4364	4364	3 other ingredients or flavorings in the form of bars, drops, or
4365	4365	4 pieces. "Candy" does not include any preparation that contains
4366	4366	5 flour or requires refrigeration.
4367	4367	6 Notwithstanding any other provisions of this Act,
4368	4368	7 beginning September 1, 2009, "nonprescription medicines and
4369	4369	8 drugs" does not include grooming and hygiene products. For
4370	4370	9 purposes of this Section, "grooming and hygiene products"
4371	4371	10 includes, but is not limited to, soaps and cleaning solutions,
4372	4372	11 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
4373	4373	12 lotions and screens, unless those products are available by
4374	4374	13 prescription only, regardless of whether the products meet the
4375	4375	14 definition of "over-the-counter-drugs". For the purposes of
4376	4376	15 this paragraph, "over-the-counter-drug" means a drug for human
4377	4377	16 use that contains a label that identifies the product as a drug
4378	4378	17 as required by 21 CFR 201.66. The "over-the-counter-drug"
4379	4379	18 label includes:
4380	4380	19 (A) a "Drug Facts" panel; or
4381	4381	20 (B) a statement of the "active ingredient(s)" with a
4382	4382	21 list of those ingredients contained in the compound,
4383	4383	22 substance or preparation.
4384	4384	23 Beginning on January 1, 2014 (the effective date of Public
4385	4385	24 Act 98-122), "prescription and nonprescription medicines and
4386	4386	25 drugs" includes medical cannabis purchased from a registered
4387	4387	26 dispensing organization under the Compassionate Use of Medical
4388	4388
4389	4389
4390	4390
4391	4391
4392	4392
4393	4393	HB1177 - 116 - LRB104 04967 HLH 14994 b
4394	4394
4395	4395
4396	4396	HB1177- 117 -LRB104 04967 HLH 14994 b HB1177 - 117 - LRB104 04967 HLH 14994 b
4397	4397	HB1177 - 117 - LRB104 04967 HLH 14994 b
4398	4398	1 Cannabis Program Act.
4399	4399	2 As used in this Section, "adult use cannabis" means
4400	4400	3 cannabis subject to tax under the Cannabis Cultivation
4401	4401	4 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
4402	4402	5 and does not include cannabis subject to tax under the
4403	4403	6 Compassionate Use of Medical Cannabis Program Act.
4404	4404	7 Beginning January 1, 2026, in addition to all other rates
4405	4405	8 of tax imposed under this Act, a surcharge of 3.75% is imposed
4406	4406	9 on the selling price of (i) each firearm purchased in the State
4407	4407	10 and (ii) each firearm component part that is purchased in the
4408	4408	11 State and sold separately from the firearm. "Firearm" has the
4409	4409	12 meaning ascribed to that term in Section 1.1 of the Firearm
4410	4410	13 Owners Identification Card Act.
4411	4411	14 (Source: P.A. 102-4, eff. 4-27-21; 102-700, Article 20,
4412	4412	15 Section 20-20, eff. 4-19-22; 102-700, Article 60, Section
4413	4413	16 60-30, eff. 4-19-22; 102-700, Article 65, Section 65-10, eff.
4414	4414	17 4-19-22; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-592,
4415	4415	18 eff. 1-1-25; 103-781, eff. 8-5-24; revised 11-26-24.)
4416	4416	19 (35 ILCS 120/3)
4417	4417	20 Sec. 3. Except as provided in this Section, on or before
4418	4418	21 the twentieth day of each calendar month, every person engaged
4419	4419	22 in the business of selling, which, on and after January 1,
4420	4420	23 2025, includes leasing, tangible personal property at retail
4421	4421	24 in this State during the preceding calendar month shall file a
4422	4422	25 return with the Department, stating:
4423	4423
4424	4424
4425	4425
4426	4426
4427	4427
4428	4428	HB1177 - 117 - LRB104 04967 HLH 14994 b
4429	4429
4430	4430
4431	4431	HB1177- 118 -LRB104 04967 HLH 14994 b HB1177 - 118 - LRB104 04967 HLH 14994 b
4432	4432	HB1177 - 118 - LRB104 04967 HLH 14994 b
4433	4433	1 1. The name of the seller;
4434	4434	2 2. His residence address and the address of his
4435	4435	3 principal place of business and the address of the
4436	4436	4 principal place of business (if that is a different
4437	4437	5 address) from which he engages in the business of selling
4438	4438	6 tangible personal property at retail in this State;
4439	4439	7 3. Total amount of receipts received by him during the
4440	4440	8 preceding calendar month or quarter, as the case may be,
4441	4441	9 from sales of tangible personal property, and from
4442	4442	10 services furnished, by him during such preceding calendar
4443	4443	11 month or quarter;
4444	4444	12 4. Total amount received by him during the preceding
4445	4445	13 calendar month or quarter on charge and time sales of
4446	4446	14 tangible personal property, and from services furnished,
4447	4447	15 by him prior to the month or quarter for which the return
4448	4448	16 is filed;
4449	4449	17 5. Deductions allowed by law;
4450	4450	18 6. Gross receipts which were received by him during
4451	4451	19 the preceding calendar month or quarter and upon the basis
4452	4452	20 of which the tax is imposed, including gross receipts on
4453	4453	21 food for human consumption that is to be consumed off the
4454	4454	22 premises where it is sold (other than alcoholic beverages,
4455	4455	23 food consisting of or infused with adult use cannabis,
4456	4456	24 soft drinks, and food that has been prepared for immediate
4457	4457	25 consumption) which were received during the preceding
4458	4458	26 calendar month or quarter and upon which tax would have
4459	4459
4460	4460
4461	4461
4462	4462
4463	4463
4464	4464	HB1177 - 118 - LRB104 04967 HLH 14994 b
4465	4465
4466	4466
4467	4467	HB1177- 119 -LRB104 04967 HLH 14994 b HB1177 - 119 - LRB104 04967 HLH 14994 b
4468	4468	HB1177 - 119 - LRB104 04967 HLH 14994 b
4469	4469	1 been due but for the 0% rate imposed under Public Act
4470	4470	2 102-700;
4471	4471	3 7. The amount of credit provided in Section 2d of this
4472	4472	4 Act;
4473	4473	5 8. The amount of tax due, including the amount of tax
4474	4474	6 that would have been due on food for human consumption
4475	4475	7 that is to be consumed off the premises where it is sold
4476	4476	8 (other than alcoholic beverages, food consisting of or
4477	4477	9 infused with adult use cannabis, soft drinks, and food
4478	4478	10 that has been prepared for immediate consumption) but for
4479	4479	11 the 0% rate imposed under Public Act 102-700;
4480	4480	12 9. The signature of the taxpayer; and
4481	4481	13 10. Such other reasonable information as the
4482	4482	14 Department may require.
4483	4483	15 In the case of leases, except as otherwise provided in
4484	4484	16 this Act, the lessor must remit for each tax return period only
4485	4485	17 the tax applicable to that part of the selling price actually
4486	4486	18 received during such tax return period.
4487	4487	19 On and after January 1, 2018, except for returns required
4488	4488	20 to be filed prior to January 1, 2023 for motor vehicles,
4489	4489	21 watercraft, aircraft, and trailers that are required to be
4490	4490	22 registered with an agency of this State, with respect to
4491	4491	23 retailers whose annual gross receipts average $20,000 or more,
4492	4492	24 all returns required to be filed pursuant to this Act shall be
4493	4493	25 filed electronically. On and after January 1, 2023, with
4494	4494	26 respect to retailers whose annual gross receipts average
4495	4495
4496	4496
4497	4497
4498	4498
4499	4499
4500	4500	HB1177 - 119 - LRB104 04967 HLH 14994 b
4501	4501
4502	4502
4503	4503	HB1177- 120 -LRB104 04967 HLH 14994 b HB1177 - 120 - LRB104 04967 HLH 14994 b
4504	4504	HB1177 - 120 - LRB104 04967 HLH 14994 b
4505	4505	1 $20,000 or more, all returns required to be filed pursuant to
4506	4506	2 this Act, including, but not limited to, returns for motor
4507	4507	3 vehicles, watercraft, aircraft, and trailers that are required
4508	4508	4 to be registered with an agency of this State, shall be filed
4509	4509	5 electronically. Retailers who demonstrate that they do not
4510	4510	6 have access to the Internet or demonstrate hardship in filing
4511	4511	7 electronically may petition the Department to waive the
4512	4512	8 electronic filing requirement.
4513	4513	9 If a taxpayer fails to sign a return within 30 days after
4514	4514	10 the proper notice and demand for signature by the Department,
4515	4515	11 the return shall be considered valid and any amount shown to be
4516	4516	12 due on the return shall be deemed assessed.
4517	4517	13 Each return shall be accompanied by the statement of
4518	4518	14 prepaid tax issued pursuant to Section 2e for which credit is
4519	4519	15 claimed.
4520	4520	16 Prior to October 1, 2003 and on and after September 1,
4521	4521	17 2004, a retailer may accept a Manufacturer's Purchase Credit
4522	4522	18 certification from a purchaser in satisfaction of Use Tax as
4523	4523	19 provided in Section 3-85 of the Use Tax Act if the purchaser
4524	4524	20 provides the appropriate documentation as required by Section
4525	4525	21 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
4526	4526	22 certification, accepted by a retailer prior to October 1, 2003
4527	4527	23 and on and after September 1, 2004 as provided in Section 3-85
4528	4528	24 of the Use Tax Act, may be used by that retailer to satisfy
4529	4529	25 Retailers' Occupation Tax liability in the amount claimed in
4530	4530	26 the certification, not to exceed 6.25% of the receipts subject
4531	4531
4532	4532
4533	4533
4534	4534
4535	4535
4536	4536	HB1177 - 120 - LRB104 04967 HLH 14994 b
4537	4537
4538	4538
4539	4539	HB1177- 121 -LRB104 04967 HLH 14994 b HB1177 - 121 - LRB104 04967 HLH 14994 b
4540	4540	HB1177 - 121 - LRB104 04967 HLH 14994 b
4541	4541	1 to tax from a qualifying purchase. A Manufacturer's Purchase
4542	4542	2 Credit reported on any original or amended return filed under
4543	4543	3 this Act after October 20, 2003 for reporting periods prior to
4544	4544	4 September 1, 2004 shall be disallowed. Manufacturer's Purchase
4545	4545	5 Credit reported on annual returns due on or after January 1,
4546	4546	6 2005 will be disallowed for periods prior to September 1,
4547	4547	7 2004. No Manufacturer's Purchase Credit may be used after
4548	4548	8 September 30, 2003 through August 31, 2004 to satisfy any tax
4549	4549	9 liability imposed under this Act, including any audit
4550	4550	10 liability.
4551	4551	11 Beginning on July 1, 2023 and through December 31, 2032, a
4552	4552	12 retailer may accept a Sustainable Aviation Fuel Purchase
4553	4553	13 Credit certification from an air common carrier-purchaser in
4554	4554	14 satisfaction of Use Tax on aviation fuel as provided in
4555	4555	15 Section 3-87 of the Use Tax Act if the purchaser provides the
4556	4556	16 appropriate documentation as required by Section 3-87 of the
4557	4557	17 Use Tax Act. A Sustainable Aviation Fuel Purchase Credit
4558	4558	18 certification accepted by a retailer in accordance with this
4559	4559	19 paragraph may be used by that retailer to satisfy Retailers'
4560	4560	20 Occupation Tax liability (but not in satisfaction of penalty
4561	4561	21 or interest) in the amount claimed in the certification, not
4562	4562	22 to exceed 6.25% of the receipts subject to tax from a sale of
4563	4563	23 aviation fuel. In addition, for a sale of aviation fuel to
4564	4564	24 qualify to earn the Sustainable Aviation Fuel Purchase Credit,
4565	4565	25 retailers must retain in their books and records a
4566	4566	26 certification from the producer of the aviation fuel that the
4567	4567
4568	4568
4569	4569
4570	4570
4571	4571
4572	4572	HB1177 - 121 - LRB104 04967 HLH 14994 b
4573	4573
4574	4574
4575	4575	HB1177- 122 -LRB104 04967 HLH 14994 b HB1177 - 122 - LRB104 04967 HLH 14994 b
4576	4576	HB1177 - 122 - LRB104 04967 HLH 14994 b
4577	4577	1 aviation fuel sold by the retailer and for which a sustainable
4578	4578	2 aviation fuel purchase credit was earned meets the definition
4579	4579	3 of sustainable aviation fuel under Section 3-87 of the Use Tax
4580	4580	4 Act. The documentation must include detail sufficient for the
4581	4581	5 Department to determine the number of gallons of sustainable
4582	4582	6 aviation fuel sold.
4583	4583	7 The Department may require returns to be filed on a
4584	4584	8 quarterly basis. If so required, a return for each calendar
4585	4585	9 quarter shall be filed on or before the twentieth day of the
4586	4586	10 calendar month following the end of such calendar quarter. The
4587	4587	11 taxpayer shall also file a return with the Department for each
4588	4588	12 of the first 2 months of each calendar quarter, on or before
4589	4589	13 the twentieth day of the following calendar month, stating:
4590	4590	14 1. The name of the seller;
4591	4591	15 2. The address of the principal place of business from
4592	4592	16 which he engages in the business of selling tangible
4593	4593	17 personal property at retail in this State;
4594	4594	18 3. The total amount of taxable receipts received by
4595	4595	19 him during the preceding calendar month from sales of
4596	4596	20 tangible personal property by him during such preceding
4597	4597	21 calendar month, including receipts from charge and time
4598	4598	22 sales, but less all deductions allowed by law;
4599	4599	23 4. The amount of credit provided in Section 2d of this
4600	4600	24 Act;
4601	4601	25 5. The amount of tax due; and
4602	4602	26 6. Such other reasonable information as the Department
4603	4603
4604	4604
4605	4605
4606	4606
4607	4607
4608	4608	HB1177 - 122 - LRB104 04967 HLH 14994 b
4609	4609
4610	4610
4611	4611	HB1177- 123 -LRB104 04967 HLH 14994 b HB1177 - 123 - LRB104 04967 HLH 14994 b
4612	4612	HB1177 - 123 - LRB104 04967 HLH 14994 b
4613	4613	1 may require.
4614	4614	2 Every person engaged in the business of selling aviation
4615	4615	3 fuel at retail in this State during the preceding calendar
4616	4616	4 month shall, instead of reporting and paying tax as otherwise
4617	4617	5 required by this Section, report and pay such tax on a separate
4618	4618	6 aviation fuel tax return. The requirements related to the
4619	4619	7 return shall be as otherwise provided in this Section.
4620	4620	8 Notwithstanding any other provisions of this Act to the
4621	4621	9 contrary, retailers selling aviation fuel shall file all
4622	4622	10 aviation fuel tax returns and shall make all aviation fuel tax
4623	4623	11 payments by electronic means in the manner and form required
4624	4624	12 by the Department. For purposes of this Section, "aviation
4625	4625	13 fuel" means jet fuel and aviation gasoline.
4626	4626	14 Beginning on October 1, 2003, any person who is not a
4627	4627	15 licensed distributor, importing distributor, or manufacturer,
4628	4628	16 as defined in the Liquor Control Act of 1934, but is engaged in
4629	4629	17 the business of selling, at retail, alcoholic liquor shall
4630	4630	18 file a statement with the Department of Revenue, in a format
4631	4631	19 and at a time prescribed by the Department, showing the total
4632	4632	20 amount paid for alcoholic liquor purchased during the
4633	4633	21 preceding month and such other information as is reasonably
4634	4634	22 required by the Department. The Department may adopt rules to
4635	4635	23 require that this statement be filed in an electronic or
4636	4636	24 telephonic format. Such rules may provide for exceptions from
4637	4637	25 the filing requirements of this paragraph. For the purposes of
4638	4638	26 this paragraph, the term "alcoholic liquor" shall have the
4639	4639
4640	4640
4641	4641
4642	4642
4643	4643
4644	4644	HB1177 - 123 - LRB104 04967 HLH 14994 b
4645	4645
4646	4646
4647	4647	HB1177- 124 -LRB104 04967 HLH 14994 b HB1177 - 124 - LRB104 04967 HLH 14994 b
4648	4648	HB1177 - 124 - LRB104 04967 HLH 14994 b
4649	4649	1 meaning prescribed in the Liquor Control Act of 1934.
4650	4650	2 Beginning on October 1, 2003, every distributor, importing
4651	4651	3 distributor, and manufacturer of alcoholic liquor as defined
4652	4652	4 in the Liquor Control Act of 1934, shall file a statement with
4653	4653	5 the Department of Revenue, no later than the 10th day of the
4654	4654	6 month for the preceding month during which transactions
4655	4655	7 occurred, by electronic means, showing the total amount of
4656	4656	8 gross receipts from the sale of alcoholic liquor sold or
4657	4657	9 distributed during the preceding month to purchasers;
4658	4658	10 identifying the purchaser to whom it was sold or distributed;
4659	4659	11 the purchaser's tax registration number; and such other
4660	4660	12 information reasonably required by the Department. A
4661	4661	13 distributor, importing distributor, or manufacturer of
4662	4662	14 alcoholic liquor must personally deliver, mail, or provide by
4663	4663	15 electronic means to each retailer listed on the monthly
4664	4664	16 statement a report containing a cumulative total of that
4665	4665	17 distributor's, importing distributor's, or manufacturer's
4666	4666	18 total sales of alcoholic liquor to that retailer no later than
4667	4667	19 the 10th day of the month for the preceding month during which
4668	4668	20 the transaction occurred. The distributor, importing
4669	4669	21 distributor, or manufacturer shall notify the retailer as to
4670	4670	22 the method by which the distributor, importing distributor, or
4671	4671	23 manufacturer will provide the sales information. If the
4672	4672	24 retailer is unable to receive the sales information by
4673	4673	25 electronic means, the distributor, importing distributor, or
4674	4674	26 manufacturer shall furnish the sales information by personal
4675	4675
4676	4676
4677	4677
4678	4678
4679	4679
4680	4680	HB1177 - 124 - LRB104 04967 HLH 14994 b
4681	4681
4682	4682
4683	4683	HB1177- 125 -LRB104 04967 HLH 14994 b HB1177 - 125 - LRB104 04967 HLH 14994 b
4684	4684	HB1177 - 125 - LRB104 04967 HLH 14994 b
4685	4685	1 delivery or by mail. For purposes of this paragraph, the term
4686	4686	2 "electronic means" includes, but is not limited to, the use of
4687	4687	3 a secure Internet website, e-mail, or facsimile.
4688	4688	4 If a total amount of less than $1 is payable, refundable or
4689	4689	5 creditable, such amount shall be disregarded if it is less
4690	4690	6 than 50 cents and shall be increased to $1 if it is 50 cents or
4691	4691	7 more.
4692	4692	8 Notwithstanding any other provision of this Act to the
4693	4693	9 contrary, retailers subject to tax on cannabis shall file all
4694	4694	10 cannabis tax returns and shall make all cannabis tax payments
4695	4695	11 by electronic means in the manner and form required by the
4696	4696	12 Department.
4697	4697	13 Beginning October 1, 1993, a taxpayer who has an average
4698	4698	14 monthly tax liability of $150,000 or more shall make all
4699	4699	15 payments required by rules of the Department by electronic
4700	4700	16 funds transfer. Beginning October 1, 1994, a taxpayer who has
4701	4701	17 an average monthly tax liability of $100,000 or more shall
4702	4702	18 make all payments required by rules of the Department by
4703	4703	19 electronic funds transfer. Beginning October 1, 1995, a
4704	4704	20 taxpayer who has an average monthly tax liability of $50,000
4705	4705	21 or more shall make all payments required by rules of the
4706	4706	22 Department by electronic funds transfer. Beginning October 1,
4707	4707	23 2000, a taxpayer who has an annual tax liability of $200,000 or
4708	4708	24 more shall make all payments required by rules of the
4709	4709	25 Department by electronic funds transfer. The term "annual tax
4710	4710	26 liability" shall be the sum of the taxpayer's liabilities
4711	4711
4712	4712
4713	4713
4714	4714
4715	4715
4716	4716	HB1177 - 125 - LRB104 04967 HLH 14994 b
4717	4717
4718	4718
4719	4719	HB1177- 126 -LRB104 04967 HLH 14994 b HB1177 - 126 - LRB104 04967 HLH 14994 b
4720	4720	HB1177 - 126 - LRB104 04967 HLH 14994 b
4721	4721	1 under this Act, and under all other State and local occupation
4722	4722	2 and use tax laws administered by the Department, for the
4723	4723	3 immediately preceding calendar year. The term "average monthly
4724	4724	4 tax liability" shall be the sum of the taxpayer's liabilities
4725	4725	5 under this Act, and under all other State and local occupation
4726	4726	6 and use tax laws administered by the Department, for the
4727	4727	7 immediately preceding calendar year divided by 12. Beginning
4728	4728	8 on October 1, 2002, a taxpayer who has a tax liability in the
4729	4729	9 amount set forth in subsection (b) of Section 2505-210 of the
4730	4730	10 Department of Revenue Law shall make all payments required by
4731	4731	11 rules of the Department by electronic funds transfer.
4732	4732	12 Before August 1 of each year beginning in 1993, the
4733	4733	13 Department shall notify all taxpayers required to make
4734	4734	14 payments by electronic funds transfer. All taxpayers required
4735	4735	15 to make payments by electronic funds transfer shall make those
4736	4736	16 payments for a minimum of one year beginning on October 1.
4737	4737	17 Any taxpayer not required to make payments by electronic
4738	4738	18 funds transfer may make payments by electronic funds transfer
4739	4739	19 with the permission of the Department.
4740	4740	20 All taxpayers required to make payment by electronic funds
4741	4741	21 transfer and any taxpayers authorized to voluntarily make
4742	4742	22 payments by electronic funds transfer shall make those
4743	4743	23 payments in the manner authorized by the Department.
4744	4744	24 The Department shall adopt such rules as are necessary to
4745	4745	25 effectuate a program of electronic funds transfer and the
4746	4746	26 requirements of this Section.
4747	4747
4748	4748
4749	4749
4750	4750
4751	4751
4752	4752	HB1177 - 126 - LRB104 04967 HLH 14994 b
4753	4753
4754	4754
4755	4755	HB1177- 127 -LRB104 04967 HLH 14994 b HB1177 - 127 - LRB104 04967 HLH 14994 b
4756	4756	HB1177 - 127 - LRB104 04967 HLH 14994 b
4757	4757	1 Any amount which is required to be shown or reported on any
4758	4758	2 return or other document under this Act shall, if such amount
4759	4759	3 is not a whole-dollar amount, be increased to the nearest
4760	4760	4 whole-dollar amount in any case where the fractional part of a
4761	4761	5 dollar is 50 cents or more, and decreased to the nearest
4762	4762	6 whole-dollar amount where the fractional part of a dollar is
4763	4763	7 less than 50 cents.
4764	4764	8 If the retailer is otherwise required to file a monthly
4765	4765	9 return and if the retailer's average monthly tax liability to
4766	4766	10 the Department does not exceed $200, the Department may
4767	4767	11 authorize his returns to be filed on a quarter annual basis,
4768	4768	12 with the return for January, February, and March of a given
4769	4769	13 year being due by April 20 of such year; with the return for
4770	4770	14 April, May, and June of a given year being due by July 20 of
4771	4771	15 such year; with the return for July, August, and September of a
4772	4772	16 given year being due by October 20 of such year, and with the
4773	4773	17 return for October, November, and December of a given year
4774	4774	18 being due by January 20 of the following year.
4775	4775	19 If the retailer is otherwise required to file a monthly or
4776	4776	20 quarterly return and if the retailer's average monthly tax
4777	4777	21 liability with the Department does not exceed $50, the
4778	4778	22 Department may authorize his returns to be filed on an annual
4779	4779	23 basis, with the return for a given year being due by January 20
4780	4780	24 of the following year.
4781	4781	25 Such quarter annual and annual returns, as to form and
4782	4782	26 substance, shall be subject to the same requirements as
4783	4783
4784	4784
4785	4785
4786	4786
4787	4787
4788	4788	HB1177 - 127 - LRB104 04967 HLH 14994 b
4789	4789
4790	4790
4791	4791	HB1177- 128 -LRB104 04967 HLH 14994 b HB1177 - 128 - LRB104 04967 HLH 14994 b
4792	4792	HB1177 - 128 - LRB104 04967 HLH 14994 b
4793	4793	1 monthly returns.
4794	4794	2 Notwithstanding any other provision in this Act concerning
4795	4795	3 the time within which a retailer may file his return, in the
4796	4796	4 case of any retailer who ceases to engage in a kind of business
4797	4797	5 which makes him responsible for filing returns under this Act,
4798	4798	6 such retailer shall file a final return under this Act with the
4799	4799	7 Department not more than one month after discontinuing such
4800	4800	8 business.
4801	4801	9 Where the same person has more than one business
4802	4802	10 registered with the Department under separate registrations
4803	4803	11 under this Act, such person may not file each return that is
4804	4804	12 due as a single return covering all such registered
4805	4805	13 businesses, but shall file separate returns for each such
4806	4806	14 registered business.
4807	4807	15 In addition, with respect to motor vehicles, watercraft,
4808	4808	16 aircraft, and trailers that are required to be registered with
4809	4809	17 an agency of this State, except as otherwise provided in this
4810	4810	18 Section, every retailer selling this kind of tangible personal
4811	4811	19 property shall file, with the Department, upon a form to be
4812	4812	20 prescribed and supplied by the Department, a separate return
4813	4813	21 for each such item of tangible personal property which the
4814	4814	22 retailer sells, except that if, in the same transaction, (i) a
4815	4815	23 retailer of aircraft, watercraft, motor vehicles, or trailers
4816	4816	24 transfers more than one aircraft, watercraft, motor vehicle,
4817	4817	25 or trailer to another aircraft, watercraft, motor vehicle
4818	4818	26 retailer, or trailer retailer for the purpose of resale or
4819	4819
4820	4820
4821	4821
4822	4822
4823	4823
4824	4824	HB1177 - 128 - LRB104 04967 HLH 14994 b
4825	4825
4826	4826
4827	4827	HB1177- 129 -LRB104 04967 HLH 14994 b HB1177 - 129 - LRB104 04967 HLH 14994 b
4828	4828	HB1177 - 129 - LRB104 04967 HLH 14994 b
4829	4829	1 (ii) a retailer of aircraft, watercraft, motor vehicles, or
4830	4830	2 trailers transfers more than one aircraft, watercraft, motor
4831	4831	3 vehicle, or trailer to a purchaser for use as a qualifying
4832	4832	4 rolling stock as provided in Section 2-5 of this Act, then that
4833	4833	5 seller may report the transfer of all aircraft, watercraft,
4834	4834	6 motor vehicles, or trailers involved in that transaction to
4835	4835	7 the Department on the same uniform invoice-transaction
4836	4836	8 reporting return form. For purposes of this Section,
4837	4837	9 "watercraft" means a Class 2, Class 3, or Class 4 watercraft as
4838	4838	10 defined in Section 3-2 of the Boat Registration and Safety
4839	4839	11 Act, a personal watercraft, or any boat equipped with an
4840	4840	12 inboard motor.
4841	4841	13 In addition, with respect to motor vehicles, watercraft,
4842	4842	14 aircraft, and trailers that are required to be registered with
4843	4843	15 an agency of this State, every person who is engaged in the
4844	4844	16 business of leasing or renting such items and who, in
4845	4845	17 connection with such business, sells any such item to a
4846	4846	18 retailer for the purpose of resale is, notwithstanding any
4847	4847	19 other provision of this Section to the contrary, authorized to
4848	4848	20 meet the return-filing requirement of this Act by reporting
4849	4849	21 the transfer of all the aircraft, watercraft, motor vehicles,
4850	4850	22 or trailers transferred for resale during a month to the
4851	4851	23 Department on the same uniform invoice-transaction reporting
4852	4852	24 return form on or before the 20th of the month following the
4853	4853	25 month in which the transfer takes place. Notwithstanding any
4854	4854	26 other provision of this Act to the contrary, all returns filed
4855	4855
4856	4856
4857	4857
4858	4858
4859	4859
4860	4860	HB1177 - 129 - LRB104 04967 HLH 14994 b
4861	4861
4862	4862
4863	4863	HB1177- 130 -LRB104 04967 HLH 14994 b HB1177 - 130 - LRB104 04967 HLH 14994 b
4864	4864	HB1177 - 130 - LRB104 04967 HLH 14994 b
4865	4865	1 under this paragraph must be filed by electronic means in the
4866	4866	2 manner and form as required by the Department.
4867	4867	3 Any retailer who sells only motor vehicles, watercraft,
4868	4868	4 aircraft, or trailers that are required to be registered with
4869	4869	5 an agency of this State, so that all retailers' occupation tax
4870	4870	6 liability is required to be reported, and is reported, on such
4871	4871	7 transaction reporting returns and who is not otherwise
4872	4872	8 required to file monthly or quarterly returns, need not file
4873	4873	9 monthly or quarterly returns. However, those retailers shall
4874	4874	10 be required to file returns on an annual basis.
4875	4875	11 The transaction reporting return, in the case of motor
4876	4876	12 vehicles or trailers that are required to be registered with
4877	4877	13 an agency of this State, shall be the same document as the
4878	4878	14 Uniform Invoice referred to in Section 5-402 of the Illinois
4879	4879	15 Vehicle Code and must show the name and address of the seller;
4880	4880	16 the name and address of the purchaser; the amount of the
4881	4881	17 selling price including the amount allowed by the retailer for
4882	4882	18 traded-in property, if any; the amount allowed by the retailer
4883	4883	19 for the traded-in tangible personal property, if any, to the
4884	4884	20 extent to which Section 1 of this Act allows an exemption for
4885	4885	21 the value of traded-in property; the balance payable after
4886	4886	22 deducting such trade-in allowance from the total selling
4887	4887	23 price; the amount of tax due from the retailer with respect to
4888	4888	24 such transaction; the amount of tax collected from the
4889	4889	25 purchaser by the retailer on such transaction (or satisfactory
4890	4890	26 evidence that such tax is not due in that particular instance,
4891	4891
4892	4892
4893	4893
4894	4894
4895	4895
4896	4896	HB1177 - 130 - LRB104 04967 HLH 14994 b
4897	4897
4898	4898
4899	4899	HB1177- 131 -LRB104 04967 HLH 14994 b HB1177 - 131 - LRB104 04967 HLH 14994 b
4900	4900	HB1177 - 131 - LRB104 04967 HLH 14994 b
4901	4901	1 if that is claimed to be the fact); the place and date of the
4902	4902	2 sale; a sufficient identification of the property sold; such
4903	4903	3 other information as is required in Section 5-402 of the
4904	4904	4 Illinois Vehicle Code, and such other information as the
4905	4905	5 Department may reasonably require.
4906	4906	6 The transaction reporting return in the case of watercraft
4907	4907	7 or aircraft must show the name and address of the seller; the
4908	4908	8 name and address of the purchaser; the amount of the selling
4909	4909	9 price including the amount allowed by the retailer for
4910	4910	10 traded-in property, if any; the amount allowed by the retailer
4911	4911	11 for the traded-in tangible personal property, if any, to the
4912	4912	12 extent to which Section 1 of this Act allows an exemption for
4913	4913	13 the value of traded-in property; the balance payable after
4914	4914	14 deducting such trade-in allowance from the total selling
4915	4915	15 price; the amount of tax due from the retailer with respect to
4916	4916	16 such transaction; the amount of tax collected from the
4917	4917	17 purchaser by the retailer on such transaction (or satisfactory
4918	4918	18 evidence that such tax is not due in that particular instance,
4919	4919	19 if that is claimed to be the fact); the place and date of the
4920	4920	20 sale, a sufficient identification of the property sold, and
4921	4921	21 such other information as the Department may reasonably
4922	4922	22 require.
4923	4923	23 Such transaction reporting return shall be filed not later
4924	4924	24 than 20 days after the day of delivery of the item that is
4925	4925	25 being sold, but may be filed by the retailer at any time sooner
4926	4926	26 than that if he chooses to do so. The transaction reporting
4927	4927
4928	4928
4929	4929
4930	4930
4931	4931
4932	4932	HB1177 - 131 - LRB104 04967 HLH 14994 b
4933	4933
4934	4934
4935	4935	HB1177- 132 -LRB104 04967 HLH 14994 b HB1177 - 132 - LRB104 04967 HLH 14994 b
4936	4936	HB1177 - 132 - LRB104 04967 HLH 14994 b
4937	4937	1 return and tax remittance or proof of exemption from the
4938	4938	2 Illinois use tax may be transmitted to the Department by way of
4939	4939	3 the State agency with which, or State officer with whom the
4940	4940	4 tangible personal property must be titled or registered (if
4941	4941	5 titling or registration is required) if the Department and
4942	4942	6 such agency or State officer determine that this procedure
4943	4943	7 will expedite the processing of applications for title or
4944	4944	8 registration.
4945	4945	9 With each such transaction reporting return, the retailer
4946	4946	10 shall remit the proper amount of tax due (or shall submit
4947	4947	11 satisfactory evidence that the sale is not taxable if that is
4948	4948	12 the case), to the Department or its agents, whereupon the
4949	4949	13 Department shall issue, in the purchaser's name, a use tax
4950	4950	14 receipt (or a certificate of exemption if the Department is
4951	4951	15 satisfied that the particular sale is tax exempt) which such
4952	4952	16 purchaser may submit to the agency with which, or State
4953	4953	17 officer with whom, he must title or register the tangible
4954	4954	18 personal property that is involved (if titling or registration
4955	4955	19 is required) in support of such purchaser's application for an
4956	4956	20 Illinois certificate or other evidence of title or
4957	4957	21 registration to such tangible personal property.
4958	4958	22 No retailer's failure or refusal to remit tax under this
4959	4959	23 Act precludes a user, who has paid the proper tax to the
4960	4960	24 retailer, from obtaining his certificate of title or other
4961	4961	25 evidence of title or registration (if titling or registration
4962	4962	26 is required) upon satisfying the Department that such user has
4963	4963
4964	4964
4965	4965
4966	4966
4967	4967
4968	4968	HB1177 - 132 - LRB104 04967 HLH 14994 b
4969	4969
4970	4970
4971	4971	HB1177- 133 -LRB104 04967 HLH 14994 b HB1177 - 133 - LRB104 04967 HLH 14994 b
4972	4972	HB1177 - 133 - LRB104 04967 HLH 14994 b
4973	4973	1 paid the proper tax (if tax is due) to the retailer. The
4974	4974	2 Department shall adopt appropriate rules to carry out the
4975	4975	3 mandate of this paragraph.
4976	4976	4 If the user who would otherwise pay tax to the retailer
4977	4977	5 wants the transaction reporting return filed and the payment
4978	4978	6 of the tax or proof of exemption made to the Department before
4979	4979	7 the retailer is willing to take these actions and such user has
4980	4980	8 not paid the tax to the retailer, such user may certify to the
4981	4981	9 fact of such delay by the retailer and may (upon the Department
4982	4982	10 being satisfied of the truth of such certification) transmit
4983	4983	11 the information required by the transaction reporting return
4984	4984	12 and the remittance for tax or proof of exemption directly to
4985	4985	13 the Department and obtain his tax receipt or exemption
4986	4986	14 determination, in which event the transaction reporting return
4987	4987	15 and tax remittance (if a tax payment was required) shall be
4988	4988	16 credited by the Department to the proper retailer's account
4989	4989	17 with the Department, but without the vendor's discount
4990	4990	18 provided for in this Section being allowed. When the user pays
4991	4991	19 the tax directly to the Department, he shall pay the tax in the
4992	4992	20 same amount and in the same form in which it would be remitted
4993	4993	21 if the tax had been remitted to the Department by the retailer.
4994	4994	22 Refunds made by the seller during the preceding return
4995	4995	23 period to purchasers, on account of tangible personal property
4996	4996	24 returned to the seller, shall be allowed as a deduction under
4997	4997	25 subdivision 5 of his monthly or quarterly return, as the case
4998	4998	26 may be, in case the seller had theretofore included the
4999	4999
5000	5000
5001	5001
5002	5002
5003	5003
5004	5004	HB1177 - 133 - LRB104 04967 HLH 14994 b
5005	5005
5006	5006
5007	5007	HB1177- 134 -LRB104 04967 HLH 14994 b HB1177 - 134 - LRB104 04967 HLH 14994 b
5008	5008	HB1177 - 134 - LRB104 04967 HLH 14994 b
5009	5009	1 receipts from the sale of such tangible personal property in a
5010	5010	2 return filed by him and had paid the tax imposed by this Act
5011	5011	3 with respect to such receipts.
5012	5012	4 Where the seller is a corporation, the return filed on
5013	5013	5 behalf of such corporation shall be signed by the president,
5014	5014	6 vice-president, secretary, or treasurer or by the properly
5015	5015	7 accredited agent of such corporation.
5016	5016	8 Where the seller is a limited liability company, the
5017	5017	9 return filed on behalf of the limited liability company shall
5018	5018	10 be signed by a manager, member, or properly accredited agent
5019	5019	11 of the limited liability company.
5020	5020	12 Except as provided in this Section, the retailer filing
5021	5021	13 the return under this Section shall, at the time of filing such
5022	5022	14 return, pay to the Department the amount of tax imposed by this
5023	5023	15 Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
5024	5024	16 on and after January 1, 1990, or $5 per calendar year,
5025	5025	17 whichever is greater, which is allowed to reimburse the
5026	5026	18 retailer for the expenses incurred in keeping records,
5027	5027	19 preparing and filing returns, remitting the tax and supplying
5028	5028	20 data to the Department on request. On and after January 1,
5029	5029	21 2021, a certified service provider, as defined in the Leveling
5030	5030	22 the Playing Field for Illinois Retail Act, filing the return
5031	5031	23 under this Section on behalf of a remote retailer shall, at the
5032	5032	24 time of such return, pay to the Department the amount of tax
5033	5033	25 imposed by this Act less a discount of 1.75%. A remote retailer
5034	5034	26 using a certified service provider to file a return on its
5035	5035
5036	5036
5037	5037
5038	5038
5039	5039
5040	5040	HB1177 - 134 - LRB104 04967 HLH 14994 b
5041	5041
5042	5042
5043	5043	HB1177- 135 -LRB104 04967 HLH 14994 b HB1177 - 135 - LRB104 04967 HLH 14994 b
5044	5044	HB1177 - 135 - LRB104 04967 HLH 14994 b
5045	5045	1 behalf, as provided in the Leveling the Playing Field for
5046	5046	2 Illinois Retail Act, is not eligible for the discount.
5047	5047	3 Beginning with returns due on or after January 1, 2025, the
5048	5048	4 vendor's discount allowed in this Section, the Service
5049	5049	5 Occupation Tax Act, the Use Tax Act, and the Service Use Tax
5050	5050	6 Act, including any local tax administered by the Department
5051	5051	7 and reported on the same return, shall not exceed $1,000 per
5052	5052	8 month in the aggregate for returns other than transaction
5053	5053	9 returns filed during the month. When determining the discount
5054	5054	10 allowed under this Section, retailers shall include the amount
5055	5055	11 of tax that would have been due at the 1% rate but for the 0%
5056	5056	12 rate imposed under Public Act 102-700. When determining the
5057	5057	13 discount allowed under this Section, retailers shall include
5058	5058	14 the amount of tax that would have been due at the 6.25% rate
5059	5059	15 but for the 1.25% rate imposed on sales tax holiday items under
5060	5060	16 Public Act 102-700. The discount under this Section is not
5061	5061	17 allowed for the 1.25% portion of taxes paid on aviation fuel
5062	5062	18 that is subject to the revenue use requirements of 49 U.S.C.
5063	5063	19 47107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
5064	5064	20 Section 2d of this Act shall be included in the amount on which
5065	5065	21 such discount is computed. In the case of retailers who report
5066	5066	22 and pay the tax on a transaction by transaction basis, as
5067	5067	23 provided in this Section, such discount shall be taken with
5068	5068	24 each such tax remittance instead of when such retailer files
5069	5069	25 his periodic return, but, beginning with returns due on or
5070	5070	26 after January 1, 2025, the vendor's discount allowed under
5071	5071
5072	5072
5073	5073
5074	5074
5075	5075
5076	5076	HB1177 - 135 - LRB104 04967 HLH 14994 b
5077	5077
5078	5078
5079	5079	HB1177- 136 -LRB104 04967 HLH 14994 b HB1177 - 136 - LRB104 04967 HLH 14994 b
5080	5080	HB1177 - 136 - LRB104 04967 HLH 14994 b
5081	5081	1 this Section and the Use Tax Act, including any local tax
5082	5082	2 administered by the Department and reported on the same
5083	5083	3 transaction return, shall not exceed $1,000 per month for all
5084	5084	4 transaction returns filed during the month. The discount
5085	5085	5 allowed under this Section is allowed only for returns that
5086	5086	6 are filed in the manner required by this Act. The Department
5087	5087	7 may disallow the discount for retailers whose certificate of
5088	5088	8 registration is revoked at the time the return is filed, but
5089	5089	9 only if the Department's decision to revoke the certificate of
5090	5090	10 registration has become final.
5091	5091	11 Before October 1, 2000, if the taxpayer's average monthly
5092	5092	12 tax liability to the Department under this Act, the Use Tax
5093	5093	13 Act, the Service Occupation Tax Act, and the Service Use Tax
5094	5094	14 Act, excluding any liability for prepaid sales tax to be
5095	5095	15 remitted in accordance with Section 2d of this Act, was
5096	5096	16 $10,000 or more during the preceding 4 complete calendar
5097	5097	17 quarters, he shall file a return with the Department each
5098	5098	18 month by the 20th day of the month next following the month
5099	5099	19 during which such tax liability is incurred and shall make
5100	5100	20 payments to the Department on or before the 7th, 15th, 22nd and
5101	5101	21 last day of the month during which such liability is incurred.
5102	5102	22 On and after October 1, 2000, if the taxpayer's average
5103	5103	23 monthly tax liability to the Department under this Act, the
5104	5104	24 Use Tax Act, the Service Occupation Tax Act, and the Service
5105	5105	25 Use Tax Act, excluding any liability for prepaid sales tax to
5106	5106	26 be remitted in accordance with Section 2d of this Act, was
5107	5107
5108	5108
5109	5109
5110	5110
5111	5111
5112	5112	HB1177 - 136 - LRB104 04967 HLH 14994 b
5113	5113
5114	5114
5115	5115	HB1177- 137 -LRB104 04967 HLH 14994 b HB1177 - 137 - LRB104 04967 HLH 14994 b
5116	5116	HB1177 - 137 - LRB104 04967 HLH 14994 b
5117	5117	1 $20,000 or more during the preceding 4 complete calendar
5118	5118	2 quarters, he shall file a return with the Department each
5119	5119	3 month by the 20th day of the month next following the month
5120	5120	4 during which such tax liability is incurred and shall make
5121	5121	5 payment to the Department on or before the 7th, 15th, 22nd and
5122	5122	6 last day of the month during which such liability is incurred.
5123	5123	7 If the month during which such tax liability is incurred began
5124	5124	8 prior to January 1, 1985, each payment shall be in an amount
5125	5125	9 equal to 1/4 of the taxpayer's actual liability for the month
5126	5126	10 or an amount set by the Department not to exceed 1/4 of the
5127	5127	11 average monthly liability of the taxpayer to the Department
5128	5128	12 for the preceding 4 complete calendar quarters (excluding the
5129	5129	13 month of highest liability and the month of lowest liability
5130	5130	14 in such 4 quarter period). If the month during which such tax
5131	5131	15 liability is incurred begins on or after January 1, 1985 and
5132	5132	16 prior to January 1, 1987, each payment shall be in an amount
5133	5133	17 equal to 22.5% of the taxpayer's actual liability for the
5134	5134	18 month or 27.5% of the taxpayer's liability for the same
5135	5135	19 calendar month of the preceding year. If the month during
5136	5136	20 which such tax liability is incurred begins on or after
5137	5137	21 January 1, 1987 and prior to January 1, 1988, each payment
5138	5138	22 shall be in an amount equal to 22.5% of the taxpayer's actual
5139	5139	23 liability for the month or 26.25% of the taxpayer's liability
5140	5140	24 for the same calendar month of the preceding year. If the month
5141	5141	25 during which such tax liability is incurred begins on or after
5142	5142	26 January 1, 1988, and prior to January 1, 1989, or begins on or
5143	5143
5144	5144
5145	5145
5146	5146
5147	5147
5148	5148	HB1177 - 137 - LRB104 04967 HLH 14994 b
5149	5149
5150	5150
5151	5151	HB1177- 138 -LRB104 04967 HLH 14994 b HB1177 - 138 - LRB104 04967 HLH 14994 b
5152	5152	HB1177 - 138 - LRB104 04967 HLH 14994 b
5153	5153	1 after January 1, 1996, each payment shall be in an amount equal
5154	5154	2 to 22.5% of the taxpayer's actual liability for the month or
5155	5155	3 25% of the taxpayer's liability for the same calendar month of
5156	5156	4 the preceding year. If the month during which such tax
5157	5157	5 liability is incurred begins on or after January 1, 1989, and
5158	5158	6 prior to January 1, 1996, each payment shall be in an amount
5159	5159	7 equal to 22.5% of the taxpayer's actual liability for the
5160	5160	8 month or 25% of the taxpayer's liability for the same calendar
5161	5161	9 month of the preceding year or 100% of the taxpayer's actual
5162	5162	10 liability for the quarter monthly reporting period. The amount
5163	5163	11 of such quarter monthly payments shall be credited against the
5164	5164	12 final tax liability of the taxpayer's return for that month.
5165	5165	13 Before October 1, 2000, once applicable, the requirement of
5166	5166	14 the making of quarter monthly payments to the Department by
5167	5167	15 taxpayers having an average monthly tax liability of $10,000
5168	5168	16 or more as determined in the manner provided above shall
5169	5169	17 continue until such taxpayer's average monthly liability to
5170	5170	18 the Department during the preceding 4 complete calendar
5171	5171	19 quarters (excluding the month of highest liability and the
5172	5172	20 month of lowest liability) is less than $9,000, or until such
5173	5173	21 taxpayer's average monthly liability to the Department as
5174	5174	22 computed for each calendar quarter of the 4 preceding complete
5175	5175	23 calendar quarter period is less than $10,000. However, if a
5176	5176	24 taxpayer can show the Department that a substantial change in
5177	5177	25 the taxpayer's business has occurred which causes the taxpayer
5178	5178	26 to anticipate that his average monthly tax liability for the
5179	5179
5180	5180
5181	5181
5182	5182
5183	5183
5184	5184	HB1177 - 138 - LRB104 04967 HLH 14994 b
5185	5185
5186	5186
5187	5187	HB1177- 139 -LRB104 04967 HLH 14994 b HB1177 - 139 - LRB104 04967 HLH 14994 b
5188	5188	HB1177 - 139 - LRB104 04967 HLH 14994 b
5189	5189	1 reasonably foreseeable future will fall below the $10,000
5190	5190	2 threshold stated above, then such taxpayer may petition the
5191	5191	3 Department for a change in such taxpayer's reporting status.
5192	5192	4 On and after October 1, 2000, once applicable, the requirement
5193	5193	5 of the making of quarter monthly payments to the Department by
5194	5194	6 taxpayers having an average monthly tax liability of $20,000
5195	5195	7 or more as determined in the manner provided above shall
5196	5196	8 continue until such taxpayer's average monthly liability to
5197	5197	9 the Department during the preceding 4 complete calendar
5198	5198	10 quarters (excluding the month of highest liability and the
5199	5199	11 month of lowest liability) is less than $19,000 or until such
5200	5200	12 taxpayer's average monthly liability to the Department as
5201	5201	13 computed for each calendar quarter of the 4 preceding complete
5202	5202	14 calendar quarter period is less than $20,000. However, if a
5203	5203	15 taxpayer can show the Department that a substantial change in
5204	5204	16 the taxpayer's business has occurred which causes the taxpayer
5205	5205	17 to anticipate that his average monthly tax liability for the
5206	5206	18 reasonably foreseeable future will fall below the $20,000
5207	5207	19 threshold stated above, then such taxpayer may petition the
5208	5208	20 Department for a change in such taxpayer's reporting status.
5209	5209	21 The Department shall change such taxpayer's reporting status
5210	5210	22 unless it finds that such change is seasonal in nature and not
5211	5211	23 likely to be long term. Quarter monthly payment status shall
5212	5212	24 be determined under this paragraph as if the rate reduction to
5213	5213	25 0% in Public Act 102-700 on food for human consumption that is
5214	5214	26 to be consumed off the premises where it is sold (other than
5215	5215
5216	5216
5217	5217
5218	5218
5219	5219
5220	5220	HB1177 - 139 - LRB104 04967 HLH 14994 b
5221	5221
5222	5222
5223	5223	HB1177- 140 -LRB104 04967 HLH 14994 b HB1177 - 140 - LRB104 04967 HLH 14994 b
5224	5224	HB1177 - 140 - LRB104 04967 HLH 14994 b
5225	5225	1 alcoholic beverages, food consisting of or infused with adult
5226	5226	2 use cannabis, soft drinks, and food that has been prepared for
5227	5227	3 immediate consumption) had not occurred. For quarter monthly
5228	5228	4 payments due under this paragraph on or after July 1, 2023 and
5229	5229	5 through June 30, 2024, "25% of the taxpayer's liability for
5230	5230	6 the same calendar month of the preceding year" shall be
5231	5231	7 determined as if the rate reduction to 0% in Public Act 102-700
5232	5232	8 had not occurred. Quarter monthly payment status shall be
5233	5233	9 determined under this paragraph as if the rate reduction to
5234	5234	10 1.25% in Public Act 102-700 on sales tax holiday items had not
5235	5235	11 occurred. For quarter monthly payments due on or after July 1,
5236	5236	12 2023 and through June 30, 2024, "25% of the taxpayer's
5237	5237	13 liability for the same calendar month of the preceding year"
5238	5238	14 shall be determined as if the rate reduction to 1.25% in Public
5239	5239	15 Act 102-700 on sales tax holiday items had not occurred. If any
5240	5240	16 such quarter monthly payment is not paid at the time or in the
5241	5241	17 amount required by this Section, then the taxpayer shall be
5242	5242	18 liable for penalties and interest on the difference between
5243	5243	19 the minimum amount due as a payment and the amount of such
5244	5244	20 quarter monthly payment actually and timely paid, except
5245	5245	21 insofar as the taxpayer has previously made payments for that
5246	5246	22 month to the Department in excess of the minimum payments
5247	5247	23 previously due as provided in this Section. The Department
5248	5248	24 shall make reasonable rules and regulations to govern the
5249	5249	25 quarter monthly payment amount and quarter monthly payment
5250	5250	26 dates for taxpayers who file on other than a calendar monthly
5251	5251
5252	5252
5253	5253
5254	5254
5255	5255
5256	5256	HB1177 - 140 - LRB104 04967 HLH 14994 b
5257	5257
5258	5258
5259	5259	HB1177- 141 -LRB104 04967 HLH 14994 b HB1177 - 141 - LRB104 04967 HLH 14994 b
5260	5260	HB1177 - 141 - LRB104 04967 HLH 14994 b
5261	5261	1 basis.
5262	5262	2 The provisions of this paragraph apply before October 1,
5263	5263	3 2001. Without regard to whether a taxpayer is required to make
5264	5264	4 quarter monthly payments as specified above, any taxpayer who
5265	5265	5 is required by Section 2d of this Act to collect and remit
5266	5266	6 prepaid taxes and has collected prepaid taxes which average in
5267	5267	7 excess of $25,000 per month during the preceding 2 complete
5268	5268	8 calendar quarters, shall file a return with the Department as
5269	5269	9 required by Section 2f and shall make payments to the
5270	5270	10 Department on or before the 7th, 15th, 22nd and last day of the
5271	5271	11 month during which such liability is incurred. If the month
5272	5272	12 during which such tax liability is incurred began prior to
5273	5273	13 September 1, 1985 (the effective date of Public Act 84-221),
5274	5274	14 each payment shall be in an amount not less than 22.5% of the
5275	5275	15 taxpayer's actual liability under Section 2d. If the month
5276	5276	16 during which such tax liability is incurred begins on or after
5277	5277	17 January 1, 1986, each payment shall be in an amount equal to
5278	5278	18 22.5% of the taxpayer's actual liability for the month or
5279	5279	19 27.5% of the taxpayer's liability for the same calendar month
5280	5280	20 of the preceding calendar year. If the month during which such
5281	5281	21 tax liability is incurred begins on or after January 1, 1987,
5282	5282	22 each payment shall be in an amount equal to 22.5% of the
5283	5283	23 taxpayer's actual liability for the month or 26.25% of the
5284	5284	24 taxpayer's liability for the same calendar month of the
5285	5285	25 preceding year. The amount of such quarter monthly payments
5286	5286	26 shall be credited against the final tax liability of the
5287	5287
5288	5288
5289	5289
5290	5290
5291	5291
5292	5292	HB1177 - 141 - LRB104 04967 HLH 14994 b
5293	5293
5294	5294
5295	5295	HB1177- 142 -LRB104 04967 HLH 14994 b HB1177 - 142 - LRB104 04967 HLH 14994 b
5296	5296	HB1177 - 142 - LRB104 04967 HLH 14994 b
5297	5297	1 taxpayer's return for that month filed under this Section or
5298	5298	2 Section 2f, as the case may be. Once applicable, the
5299	5299	3 requirement of the making of quarter monthly payments to the
5300	5300	4 Department pursuant to this paragraph shall continue until
5301	5301	5 such taxpayer's average monthly prepaid tax collections during
5302	5302	6 the preceding 2 complete calendar quarters is $25,000 or less.
5303	5303	7 If any such quarter monthly payment is not paid at the time or
5304	5304	8 in the amount required, the taxpayer shall be liable for
5305	5305	9 penalties and interest on such difference, except insofar as
5306	5306	10 the taxpayer has previously made payments for that month in
5307	5307	11 excess of the minimum payments previously due.
5308	5308	12 The provisions of this paragraph apply on and after
5309	5309	13 October 1, 2001. Without regard to whether a taxpayer is
5310	5310	14 required to make quarter monthly payments as specified above,
5311	5311	15 any taxpayer who is required by Section 2d of this Act to
5312	5312	16 collect and remit prepaid taxes and has collected prepaid
5313	5313	17 taxes that average in excess of $20,000 per month during the
5314	5314	18 preceding 4 complete calendar quarters shall file a return
5315	5315	19 with the Department as required by Section 2f and shall make
5316	5316	20 payments to the Department on or before the 7th, 15th, 22nd,
5317	5317	21 and last day of the month during which the liability is
5318	5318	22 incurred. Each payment shall be in an amount equal to 22.5% of
5319	5319	23 the taxpayer's actual liability for the month or 25% of the
5320	5320	24 taxpayer's liability for the same calendar month of the
5321	5321	25 preceding year. The amount of the quarter monthly payments
5322	5322	26 shall be credited against the final tax liability of the
5323	5323
5324	5324
5325	5325
5326	5326
5327	5327
5328	5328	HB1177 - 142 - LRB104 04967 HLH 14994 b
5329	5329
5330	5330
5331	5331	HB1177- 143 -LRB104 04967 HLH 14994 b HB1177 - 143 - LRB104 04967 HLH 14994 b
5332	5332	HB1177 - 143 - LRB104 04967 HLH 14994 b
5333	5333	1 taxpayer's return for that month filed under this Section or
5334	5334	2 Section 2f, as the case may be. Once applicable, the
5335	5335	3 requirement of the making of quarter monthly payments to the
5336	5336	4 Department pursuant to this paragraph shall continue until the
5337	5337	5 taxpayer's average monthly prepaid tax collections during the
5338	5338	6 preceding 4 complete calendar quarters (excluding the month of
5339	5339	7 highest liability and the month of lowest liability) is less
5340	5340	8 than $19,000 or until such taxpayer's average monthly
5341	5341	9 liability to the Department as computed for each calendar
5342	5342	10 quarter of the 4 preceding complete calendar quarters is less
5343	5343	11 than $20,000. If any such quarter monthly payment is not paid
5344	5344	12 at the time or in the amount required, the taxpayer shall be
5345	5345	13 liable for penalties and interest on such difference, except
5346	5346	14 insofar as the taxpayer has previously made payments for that
5347	5347	15 month in excess of the minimum payments previously due.
5348	5348	16 If any payment provided for in this Section exceeds the
5349	5349	17 taxpayer's liabilities under this Act, the Use Tax Act, the
5350	5350	18 Service Occupation Tax Act, and the Service Use Tax Act, as
5351	5351	19 shown on an original monthly return, the Department shall, if
5352	5352	20 requested by the taxpayer, issue to the taxpayer a credit
5353	5353	21 memorandum no later than 30 days after the date of payment. The
5354	5354	22 credit evidenced by such credit memorandum may be assigned by
5355	5355	23 the taxpayer to a similar taxpayer under this Act, the Use Tax
5356	5356	24 Act, the Service Occupation Tax Act, or the Service Use Tax
5357	5357	25 Act, in accordance with reasonable rules and regulations to be
5358	5358	26 prescribed by the Department. If no such request is made, the
5359	5359
5360	5360
5361	5361
5362	5362
5363	5363
5364	5364	HB1177 - 143 - LRB104 04967 HLH 14994 b
5365	5365
5366	5366
5367	5367	HB1177- 144 -LRB104 04967 HLH 14994 b HB1177 - 144 - LRB104 04967 HLH 14994 b
5368	5368	HB1177 - 144 - LRB104 04967 HLH 14994 b
5369	5369	1 taxpayer may credit such excess payment against tax liability
5370	5370	2 subsequently to be remitted to the Department under this Act,
5371	5371	3 the Use Tax Act, the Service Occupation Tax Act, or the Service
5372	5372	4 Use Tax Act, in accordance with reasonable rules and
5373	5373	5 regulations prescribed by the Department. If the Department
5374	5374	6 subsequently determined that all or any part of the credit
5375	5375	7 taken was not actually due to the taxpayer, the taxpayer's %
5376	5376	8 vendor's discount shall be reduced, if necessary, to reflect
5377	5377	9 the difference between the credit taken and that actually due,
5378	5378	10 and that taxpayer shall be liable for penalties and interest
5379	5379	11 on such difference.
5380	5380	12 If a retailer of motor fuel is entitled to a credit under
5381	5381	13 Section 2d of this Act which exceeds the taxpayer's liability
5382	5382	14 to the Department under this Act for the month for which the
5383	5383	15 taxpayer is filing a return, the Department shall issue the
5384	5384	16 taxpayer a credit memorandum for the excess.
5385	5385	17 Beginning January 1, 1990, each month the Department shall
5386	5386	18 pay into the Local Government Tax Fund, a special fund in the
5387	5387	19 State treasury which is hereby created, the net revenue
5388	5388	20 realized for the preceding month from the 1% tax imposed under
5389	5389	21 this Act.
5390	5390	22 Beginning January 1, 1990, each month the Department shall
5391	5391	23 pay into the County and Mass Transit District Fund, a special
5392	5392	24 fund in the State treasury which is hereby created, 4% of the
5393	5393	25 net revenue realized for the preceding month from the 6.25%
5394	5394	26 general rate other than aviation fuel sold on or after
5395	5395
5396	5396
5397	5397
5398	5398
5399	5399
5400	5400	HB1177 - 144 - LRB104 04967 HLH 14994 b
5401	5401
5402	5402
5403	5403	HB1177- 145 -LRB104 04967 HLH 14994 b HB1177 - 145 - LRB104 04967 HLH 14994 b
5404	5404	HB1177 - 145 - LRB104 04967 HLH 14994 b
5405	5405	1 December 1, 2019. This exception for aviation fuel only
5406	5406	2 applies for so long as the revenue use requirements of 49
5407	5407	3 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
5408	5408	4 Beginning February 1, 2026, each month the Department
5409	5409	5 shall pay into the County and Mass Transit District Fund 4% of
5410	5410	6 the net revenue realized for the preceding month from the
5411	5411	7 3.75% surcharge imposed on the selling price of firearms and
5412	5412	8 firearm component parts.
5413	5413	9 Beginning August 1, 2000, each month the Department shall
5414	5414	10 pay into the County and Mass Transit District Fund 20% of the
5415	5415	11 net revenue realized for the preceding month from the 1.25%
5416	5416	12 rate on the selling price of motor fuel and gasohol. If, in any
5417	5417	13 month, the tax on sales tax holiday items, as defined in
5418	5418	14 Section 2-8, is imposed at the rate of 1.25%, then the
5419	5419	15 Department shall pay 20% of the net revenue realized for that
5420	5420	16 month from the 1.25% rate on the selling price of sales tax
5421	5421	17 holiday items into the County and Mass Transit District Fund.
5422	5422	18 Beginning January 1, 1990, each month the Department shall
5423	5423	19 pay into the Local Government Tax Fund 16% of the net revenue
5424	5424	20 realized for the preceding month from the 6.25% general rate
5425	5425	21 on the selling price of tangible personal property other than
5426	5426	22 aviation fuel sold on or after December 1, 2019. This
5427	5427	23 exception for aviation fuel only applies for so long as the
5428	5428	24 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
5429	5429	25 47133 are binding on the State.
5430	5430	26 Beginning February 1, 2026, each month the Department
5431	5431
5432	5432
5433	5433
5434	5434
5435	5435
5436	5436	HB1177 - 145 - LRB104 04967 HLH 14994 b
5437	5437
5438	5438
5439	5439	HB1177- 146 -LRB104 04967 HLH 14994 b HB1177 - 146 - LRB104 04967 HLH 14994 b
5440	5440	HB1177 - 146 - LRB104 04967 HLH 14994 b
5441	5441	1 shall pay into the Local Government Tax Fund 16% of the net
5442	5442	2 revenue realized for the preceding month from the 3.75%
5443	5443	3 surcharge imposed on the selling price of firearms and firearm
5444	5444	4 component parts.
5445	5445	5 For aviation fuel sold on or after December 1, 2019, each
5446	5446	6 month the Department shall pay into the State Aviation Program
5447	5447	7 Fund 20% of the net revenue realized for the preceding month
5448	5448	8 from the 6.25% general rate on the selling price of aviation
5449	5449	9 fuel, less an amount estimated by the Department to be
5450	5450	10 required for refunds of the 20% portion of the tax on aviation
5451	5451	11 fuel under this Act, which amount shall be deposited into the
5452	5452	12 Aviation Fuel Sales Tax Refund Fund. The Department shall only
5453	5453	13 pay moneys into the State Aviation Program Fund and the
5454	5454	14 Aviation Fuel Sales Tax Refund Fund under this Act for so long
5455	5455	15 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
5456	5456	16 U.S.C. 47133 are binding on the State.
5457	5457	17 Beginning August 1, 2000, each month the Department shall
5458	5458	18 pay into the Local Government Tax Fund 80% of the net revenue
5459	5459	19 realized for the preceding month from the 1.25% rate on the
5460	5460	20 selling price of motor fuel and gasohol. If, in any month, the
5461	5461	21 tax on sales tax holiday items, as defined in Section 2-8, is
5462	5462	22 imposed at the rate of 1.25%, then the Department shall pay 80%
5463	5463	23 of the net revenue realized for that month from the 1.25% rate
5464	5464	24 on the selling price of sales tax holiday items into the Local
5465	5465	25 Government Tax Fund.
5466	5466	26 Beginning October 1, 2009, each month the Department shall
5467	5467
5468	5468
5469	5469
5470	5470
5471	5471
5472	5472	HB1177 - 146 - LRB104 04967 HLH 14994 b
5473	5473
5474	5474
5475	5475	HB1177- 147 -LRB104 04967 HLH 14994 b HB1177 - 147 - LRB104 04967 HLH 14994 b
5476	5476	HB1177 - 147 - LRB104 04967 HLH 14994 b
5477	5477	1 pay into the Capital Projects Fund an amount that is equal to
5478	5478	2 an amount estimated by the Department to represent 80% of the
5479	5479	3 net revenue realized for the preceding month from the sale of
5480	5480	4 candy, grooming and hygiene products, and soft drinks that had
5481	5481	5 been taxed at a rate of 1% prior to September 1, 2009 but that
5482	5482	6 are now taxed at 6.25%.
5483	5483	7 Beginning July 1, 2011, each month the Department shall
5484	5484	8 pay into the Clean Air Act Permit Fund 80% of the net revenue
5485	5485	9 realized for the preceding month from the 6.25% general rate
5486	5486	10 on the selling price of sorbents used in Illinois in the
5487	5487	11 process of sorbent injection as used to comply with the
5488	5488	12 Environmental Protection Act or the federal Clean Air Act, but
5489	5489	13 the total payment into the Clean Air Act Permit Fund under this
5490	5490	14 Act and the Use Tax Act shall not exceed $2,000,000 in any
5491	5491	15 fiscal year.
5492	5492	16 Beginning July 1, 2013, each month the Department shall
5493	5493	17 pay into the Underground Storage Tank Fund from the proceeds
5494	5494	18 collected under this Act, the Use Tax Act, the Service Use Tax
5495	5495	19 Act, and the Service Occupation Tax Act an amount equal to the
5496	5496	20 average monthly deficit in the Underground Storage Tank Fund
5497	5497	21 during the prior year, as certified annually by the Illinois
5498	5498	22 Environmental Protection Agency, but the total payment into
5499	5499	23 the Underground Storage Tank Fund under this Act, the Use Tax
5500	5500	24 Act, the Service Use Tax Act, and the Service Occupation Tax
5501	5501	25 Act shall not exceed $18,000,000 in any State fiscal year. As
5502	5502	26 used in this paragraph, the "average monthly deficit" shall be
5503	5503
5504	5504
5505	5505
5506	5506
5507	5507
5508	5508	HB1177 - 147 - LRB104 04967 HLH 14994 b
5509	5509
5510	5510
5511	5511	HB1177- 148 -LRB104 04967 HLH 14994 b HB1177 - 148 - LRB104 04967 HLH 14994 b
5512	5512	HB1177 - 148 - LRB104 04967 HLH 14994 b
5513	5513	1 equal to the difference between the average monthly claims for
5514	5514	2 payment by the fund and the average monthly revenues deposited
5515	5515	3 into the fund, excluding payments made pursuant to this
5516	5516	4 paragraph.
5517	5517	5 Beginning July 1, 2015, of the remainder of the moneys
5518	5518	6 received by the Department under the Use Tax Act, the Service
5519	5519	7 Use Tax Act, the Service Occupation Tax Act, and this Act, each
5520	5520	8 month the Department shall deposit $500,000 into the State
5521	5521	9 Crime Laboratory Fund.
5522	5522	10 Of the remainder of the moneys received by the Department
5523	5523	11 pursuant to this Act, (a) 1.75% thereof shall be paid into the
5524	5524	12 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
5525	5525	13 and after July 1, 1989, 3.8% thereof shall be paid into the
5526	5526	14 Build Illinois Fund; provided, however, that if in any fiscal
5527	5527	15 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
5528	5528	16 may be, of the moneys received by the Department and required
5529	5529	17 to be paid into the Build Illinois Fund pursuant to this Act,
5530	5530	18 Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
5531	5531	19 Act, and Section 9 of the Service Occupation Tax Act, such Acts
5532	5532	20 being hereinafter called the "Tax Acts" and such aggregate of
5533	5533	21 2.2% or 3.8%, as the case may be, of moneys being hereinafter
5534	5534	22 called the "Tax Act Amount", and (2) the amount transferred to
5535	5535	23 the Build Illinois Fund from the State and Local Sales Tax
5536	5536	24 Reform Fund shall be less than the Annual Specified Amount (as
5537	5537	25 hereinafter defined), an amount equal to the difference shall
5538	5538	26 be immediately paid into the Build Illinois Fund from other
5539	5539
5540	5540
5541	5541
5542	5542
5543	5543
5544	5544	HB1177 - 148 - LRB104 04967 HLH 14994 b
5545	5545
5546	5546
5547	5547	HB1177- 149 -LRB104 04967 HLH 14994 b HB1177 - 149 - LRB104 04967 HLH 14994 b
5548	5548	HB1177 - 149 - LRB104 04967 HLH 14994 b
5549	5549	1 moneys received by the Department pursuant to the Tax Acts;
5550	5550	2 the "Annual Specified Amount" means the amounts specified
5551	5551	3 below for fiscal years 1986 through 1993:
5552	5552	4Fiscal YearAnnual Specified Amount51986$54,800,00061987$76,650,00071988$80,480,00081989$88,510,00091990$115,330,000101991$145,470,000111992$182,730,000121993$206,520,000; 4 Fiscal Year Annual Specified Amount 5 1986 $54,800,000 6 1987 $76,650,000 7 1988 $80,480,000 8 1989 $88,510,000 9 1990 $115,330,000 10 1991 $145,470,000 11 1992 $182,730,000 12 1993 $206,520,000;
5553	5553	4 Fiscal Year Annual Specified Amount
5554	5554	5 1986 $54,800,000
5555	5555	6 1987 $76,650,000
5556	5556	7 1988 $80,480,000
5557	5557	8 1989 $88,510,000
5558	5558	9 1990 $115,330,000
5559	5559	10 1991 $145,470,000
5560	5560	11 1992 $182,730,000
5561	5561	12 1993 $206,520,000;
5562	5562	13 and means the Certified Annual Debt Service Requirement (as
5563	5563	14 defined in Section 13 of the Build Illinois Bond Act) or the
5564	5564	15 Tax Act Amount, whichever is greater, for fiscal year 1994 and
5565	5565	16 each fiscal year thereafter; and further provided, that if on
5566	5566	17 the last business day of any month the sum of (1) the Tax Act
5567	5567	18 Amount required to be deposited into the Build Illinois Bond
5568	5568	19 Account in the Build Illinois Fund during such month and (2)
5569	5569	20 the amount transferred to the Build Illinois Fund from the
5570	5570	21 State and Local Sales Tax Reform Fund shall have been less than
5571	5571	22 1/12 of the Annual Specified Amount, an amount equal to the
5572	5572	23 difference shall be immediately paid into the Build Illinois
5573	5573	24 Fund from other moneys received by the Department pursuant to
5574	5574	25 the Tax Acts; and, further provided, that in no event shall the
5575	5575	26 payments required under the preceding proviso result in
5576	5576
5577	5577
5578	5578
5579	5579
5580	5580
5581	5581	HB1177 - 149 - LRB104 04967 HLH 14994 b
5582	5582
5583	5583
5584	5584	4 Fiscal Year Annual Specified Amount
5585	5585	5 1986 $54,800,000
5586	5586	6 1987 $76,650,000
5587	5587	7 1988 $80,480,000
5588	5588	8 1989 $88,510,000
5589	5589	9 1990 $115,330,000
5590	5590	10 1991 $145,470,000
5591	5591	11 1992 $182,730,000
5592	5592	12 1993 $206,520,000;
5593	5593
5594	5594
5595	5595	HB1177- 150 -LRB104 04967 HLH 14994 b HB1177 - 150 - LRB104 04967 HLH 14994 b
5596	5596	HB1177 - 150 - LRB104 04967 HLH 14994 b
5597	5597	1 aggregate payments into the Build Illinois Fund pursuant to
5598	5598	2 this clause (b) for any fiscal year in excess of the greater of
5599	5599	3 (i) the Tax Act Amount or (ii) the Annual Specified Amount for
5600	5600	4 such fiscal year. The amounts payable into the Build Illinois
5601	5601	5 Fund under clause (b) of the first sentence in this paragraph
5602	5602	6 shall be payable only until such time as the aggregate amount
5603	5603	7 on deposit under each trust indenture securing Bonds issued
5604	5604	8 and outstanding pursuant to the Build Illinois Bond Act is
5605	5605	9 sufficient, taking into account any future investment income,
5606	5606	10 to fully provide, in accordance with such indenture, for the
5607	5607	11 defeasance of or the payment of the principal of, premium, if
5608	5608	12 any, and interest on the Bonds secured by such indenture and on
5609	5609	13 any Bonds expected to be issued thereafter and all fees and
5610	5610	14 costs payable with respect thereto, all as certified by the
5611	5611	15 Director of the Bureau of the Budget (now Governor's Office of
5612	5612	16 Management and Budget). If on the last business day of any
5613	5613	17 month in which Bonds are outstanding pursuant to the Build
5614	5614	18 Illinois Bond Act, the aggregate of moneys deposited in the
5615	5615	19 Build Illinois Bond Account in the Build Illinois Fund in such
5616	5616	20 month shall be less than the amount required to be transferred
5617	5617	21 in such month from the Build Illinois Bond Account to the Build
5618	5618	22 Illinois Bond Retirement and Interest Fund pursuant to Section
5619	5619	23 13 of the Build Illinois Bond Act, an amount equal to such
5620	5620	24 deficiency shall be immediately paid from other moneys
5621	5621	25 received by the Department pursuant to the Tax Acts to the
5622	5622	26 Build Illinois Fund; provided, however, that any amounts paid
5623	5623
5624	5624
5625	5625
5626	5626
5627	5627
5628	5628	HB1177 - 150 - LRB104 04967 HLH 14994 b
5629	5629
5630	5630
5631	5631	HB1177- 151 -LRB104 04967 HLH 14994 b HB1177 - 151 - LRB104 04967 HLH 14994 b
5632	5632	HB1177 - 151 - LRB104 04967 HLH 14994 b
5633	5633	1 to the Build Illinois Fund in any fiscal year pursuant to this
5634	5634	2 sentence shall be deemed to constitute payments pursuant to
5635	5635	3 clause (b) of the first sentence of this paragraph and shall
5636	5636	4 reduce the amount otherwise payable for such fiscal year
5637	5637	5 pursuant to that clause (b). The moneys received by the
5638	5638	6 Department pursuant to this Act and required to be deposited
5639	5639	7 into the Build Illinois Fund are subject to the pledge, claim
5640	5640	8 and charge set forth in Section 12 of the Build Illinois Bond
5641	5641	9 Act.
5642	5642	10 Subject to payment of amounts into the Build Illinois Fund
5643	5643	11 as provided in the preceding paragraph or in any amendment
5644	5644	12 thereto hereafter enacted, the following specified monthly
5645	5645	13 installment of the amount requested in the certificate of the
5646	5646	14 Chairman of the Metropolitan Pier and Exposition Authority
5647	5647	15 provided under Section 8.25f of the State Finance Act, but not
5648	5648	16 in excess of sums designated as "Total Deposit", shall be
5649	5649	17 deposited in the aggregate from collections under Section 9 of
5650	5650	18 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
5651	5651	19 9 of the Service Occupation Tax Act, and Section 3 of the
5652	5652	20 Retailers' Occupation Tax Act into the McCormick Place
5653	5653	21 Expansion Project Fund in the specified fiscal years.
5654	5654	22Fiscal YearTotal Deposit231993 $0241994 53,000,000251995 58,000,000261996 61,000,000 22 Fiscal Year Total Deposit 23 1993 $0 24 1994 53,000,000 25 1995 58,000,000 26 1996 61,000,000
5655	5655	22 Fiscal Year Total Deposit
5656	5656	23 1993 $0
5657	5657	24 1994 53,000,000
5658	5658	25 1995 58,000,000
5659	5659	26 1996 61,000,000
5660	5660
5661	5661
5662	5662
5663	5663
5664	5664
5665	5665	HB1177 - 151 - LRB104 04967 HLH 14994 b
5666	5666
5667	5667
5668	5668	22 Fiscal Year Total Deposit
5669	5669	23 1993 $0
5670	5670	24 1994 53,000,000
5671	5671	25 1995 58,000,000
5672	5672	26 1996 61,000,000
5673	5673
5674	5674
5675	5675	HB1177- 152 -LRB104 04967 HLH 14994 b HB1177 - 152 - LRB104 04967 HLH 14994 b
5676	5676	HB1177 - 152 - LRB104 04967 HLH 14994 b
5677	5677	11997 64,000,00021998 68,000,00031999 71,000,00042000 75,000,00052001 80,000,00062002 93,000,00072003 99,000,00082004103,000,00092005108,000,000102006113,000,000112007119,000,000122008126,000,000132009132,000,000142010139,000,000152011146,000,000162012153,000,000172013161,000,000182014170,000,000192015179,000,000202016189,000,000212017199,000,000222018210,000,000232019221,000,000242020233,000,000252021300,000,000262022300,000,000 1 1997 64,000,000 2 1998 68,000,000 3 1999 71,000,000 4 2000 75,000,000 5 2001 80,000,000 6 2002 93,000,000 7 2003 99,000,000 8 2004 103,000,000 9 2005 108,000,000 10 2006 113,000,000 11 2007 119,000,000 12 2008 126,000,000 13 2009 132,000,000 14 2010 139,000,000 15 2011 146,000,000 16 2012 153,000,000 17 2013 161,000,000 18 2014 170,000,000 19 2015 179,000,000 20 2016 189,000,000 21 2017 199,000,000 22 2018 210,000,000 23 2019 221,000,000 24 2020 233,000,000 25 2021 300,000,000 26 2022 300,000,000
5678	5678	1 1997 64,000,000
5679	5679	2 1998 68,000,000
5680	5680	3 1999 71,000,000
5681	5681	4 2000 75,000,000
5682	5682	5 2001 80,000,000
5683	5683	6 2002 93,000,000
5684	5684	7 2003 99,000,000
5685	5685	8 2004 103,000,000
5686	5686	9 2005 108,000,000
5687	5687	10 2006 113,000,000
5688	5688	11 2007 119,000,000
5689	5689	12 2008 126,000,000
5690	5690	13 2009 132,000,000
5691	5691	14 2010 139,000,000
5692	5692	15 2011 146,000,000
5693	5693	16 2012 153,000,000
5694	5694	17 2013 161,000,000
5695	5695	18 2014 170,000,000
5696	5696	19 2015 179,000,000
5697	5697	20 2016 189,000,000
5698	5698	21 2017 199,000,000
5699	5699	22 2018 210,000,000
5700	5700	23 2019 221,000,000
5701	5701	24 2020 233,000,000
5702	5702	25 2021 300,000,000
5703	5703	26 2022 300,000,000
5704	5704
5705	5705
5706	5706
5707	5707
5708	5708
5709	5709	HB1177 - 152 - LRB104 04967 HLH 14994 b
5710	5710
5711	5711	1 1997 64,000,000
5712	5712	2 1998 68,000,000
5713	5713	3 1999 71,000,000
5714	5714	4 2000 75,000,000
5715	5715	5 2001 80,000,000
5716	5716	6 2002 93,000,000
5717	5717	7 2003 99,000,000
5718	5718	8 2004 103,000,000
5719	5719	9 2005 108,000,000
5720	5720	10 2006 113,000,000
5721	5721	11 2007 119,000,000
5722	5722	12 2008 126,000,000
5723	5723	13 2009 132,000,000
5724	5724	14 2010 139,000,000
5725	5725	15 2011 146,000,000
5726	5726	16 2012 153,000,000
5727	5727	17 2013 161,000,000
5728	5728	18 2014 170,000,000
5729	5729	19 2015 179,000,000
5730	5730	20 2016 189,000,000
5731	5731	21 2017 199,000,000
5732	5732	22 2018 210,000,000
5733	5733	23 2019 221,000,000
5734	5734	24 2020 233,000,000
5735	5735	25 2021 300,000,000
5736	5736	26 2022 300,000,000
5737	5737
5738	5738
5739	5739	HB1177- 153 -LRB104 04967 HLH 14994 b HB1177 - 153 - LRB104 04967 HLH 14994 b
5740	5740	HB1177 - 153 - LRB104 04967 HLH 14994 b
5741	5741	12023300,000,00022024 300,000,00032025 300,000,00042026 300,000,00052027 375,000,00062028 375,000,00072029 375,000,00082030 375,000,00092031 375,000,000102032 375,000,000112033375,000,000122034375,000,000132035375,000,000142036450,000,00015and 16each fiscal year 17thereafter that bonds 18are outstanding under 19Section 13.2 of the 20Metropolitan Pier and 21Exposition Authority Act, 22but not after fiscal year 2060. 1 2023 300,000,000 2 2024 300,000,000 3 2025 300,000,000 4 2026 300,000,000 5 2027 375,000,000 6 2028 375,000,000 7 2029 375,000,000 8 2030 375,000,000 9 2031 375,000,000 10 2032 375,000,000 11 2033 375,000,000 12 2034 375,000,000 13 2035 375,000,000 14 2036 450,000,000 15 and 16 each fiscal year 17 thereafter that bonds 18 are outstanding under 19 Section 13.2 of the 20 Metropolitan Pier and 21 Exposition Authority Act, 22 but not after fiscal year 2060.
5742	5742	1 2023 300,000,000
5743	5743	2 2024 300,000,000
5744	5744	3 2025 300,000,000
5745	5745	4 2026 300,000,000
5746	5746	5 2027 375,000,000
5747	5747	6 2028 375,000,000
5748	5748	7 2029 375,000,000
5749	5749	8 2030 375,000,000
5750	5750	9 2031 375,000,000
5751	5751	10 2032 375,000,000
5752	5752	11 2033 375,000,000
5753	5753	12 2034 375,000,000
5754	5754	13 2035 375,000,000
5755	5755	14 2036 450,000,000
5756	5756	15 and
5757	5757	16 each fiscal year
5758	5758	17 thereafter that bonds
5759	5759	18 are outstanding under
5760	5760	19 Section 13.2 of the
5761	5761	20 Metropolitan Pier and
5762	5762	21 Exposition Authority Act,
5763	5763	22 but not after fiscal year 2060.
5764	5764	23 Beginning July 20, 1993 and in each month of each fiscal
5765	5765	24 year thereafter, one-eighth of the amount requested in the
5766	5766	25 certificate of the Chairman of the Metropolitan Pier and
5767	5767	26 Exposition Authority for that fiscal year, less the amount
5768	5768
5769	5769
5770	5770
5771	5771
5772	5772
5773	5773	HB1177 - 153 - LRB104 04967 HLH 14994 b
5774	5774
5775	5775	1 2023 300,000,000
5776	5776	2 2024 300,000,000
5777	5777	3 2025 300,000,000
5778	5778	4 2026 300,000,000
5779	5779	5 2027 375,000,000
5780	5780	6 2028 375,000,000
5781	5781	7 2029 375,000,000
5782	5782	8 2030 375,000,000
5783	5783	9 2031 375,000,000
5784	5784	10 2032 375,000,000
5785	5785	11 2033 375,000,000
5786	5786	12 2034 375,000,000
5787	5787	13 2035 375,000,000
5788	5788	14 2036 450,000,000
5789	5789	15 and
5790	5790	16 each fiscal year
5791	5791	17 thereafter that bonds
5792	5792	18 are outstanding under
5793	5793	19 Section 13.2 of the
5794	5794	20 Metropolitan Pier and
5795	5795	21 Exposition Authority Act,
5796	5796	22 but not after fiscal year 2060.
5797	5797
5798	5798
5799	5799	HB1177- 154 -LRB104 04967 HLH 14994 b HB1177 - 154 - LRB104 04967 HLH 14994 b
5800	5800	HB1177 - 154 - LRB104 04967 HLH 14994 b
5801	5801	1 deposited into the McCormick Place Expansion Project Fund by
5802	5802	2 the State Treasurer in the respective month under subsection
5803	5803	3 (g) of Section 13 of the Metropolitan Pier and Exposition
5804	5804	4 Authority Act, plus cumulative deficiencies in the deposits
5805	5805	5 required under this Section for previous months and years,
5806	5806	6 shall be deposited into the McCormick Place Expansion Project
5807	5807	7 Fund, until the full amount requested for the fiscal year, but
5808	5808	8 not in excess of the amount specified above as "Total
5809	5809	9 Deposit", has been deposited.
5810	5810	10 Subject to payment of amounts into the Capital Projects
5811	5811	11 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
5812	5812	12 and the McCormick Place Expansion Project Fund pursuant to the
5813	5813	13 preceding paragraphs or in any amendments thereto hereafter
5814	5814	14 enacted, for aviation fuel sold on or after December 1, 2019,
5815	5815	15 the Department shall each month deposit into the Aviation Fuel
5816	5816	16 Sales Tax Refund Fund an amount estimated by the Department to
5817	5817	17 be required for refunds of the 80% portion of the tax on
5818	5818	18 aviation fuel under this Act. The Department shall only
5819	5819	19 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
5820	5820	20 under this paragraph for so long as the revenue use
5821	5821	21 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
5822	5822	22 binding on the State.
5823	5823	23 Subject to payment of amounts into the Build Illinois Fund
5824	5824	24 and the McCormick Place Expansion Project Fund pursuant to the
5825	5825	25 preceding paragraphs or in any amendments thereto hereafter
5826	5826	26 enacted, beginning July 1, 1993 and ending on September 30,
5827	5827
5828	5828
5829	5829
5830	5830
5831	5831
5832	5832	HB1177 - 154 - LRB104 04967 HLH 14994 b
5833	5833
5834	5834
5835	5835	HB1177- 155 -LRB104 04967 HLH 14994 b HB1177 - 155 - LRB104 04967 HLH 14994 b
5836	5836	HB1177 - 155 - LRB104 04967 HLH 14994 b
5837	5837	1 2013, the Department shall each month pay into the Illinois
5838	5838	2 Tax Increment Fund 0.27% of 80% of the net revenue realized for
5839	5839	3 the preceding month from the 6.25% general rate on the selling
5840	5840	4 price of tangible personal property.
5841	5841	5 Subject to payment of amounts into the Build Illinois
5842	5842	6 Fund, the McCormick Place Expansion Project Fund, and the
5843	5843	7 Illinois Tax Increment Fund pursuant to the preceding
5844	5844	8 paragraphs or in any amendments to this Section hereafter
5845	5845	9 enacted, beginning on the first day of the first calendar
5846	5846	10 month to occur on or after August 26, 2014 (the effective date
5847	5847	11 of Public Act 98-1098), each month, from the collections made
5848	5848	12 under Section 9 of the Use Tax Act, Section 9 of the Service
5849	5849	13 Use Tax Act, Section 9 of the Service Occupation Tax Act, and
5850	5850	14 Section 3 of the Retailers' Occupation Tax Act, the Department
5851	5851	15 shall pay into the Tax Compliance and Administration Fund, to
5852	5852	16 be used, subject to appropriation, to fund additional auditors
5853	5853	17 and compliance personnel at the Department of Revenue, an
5854	5854	18 amount equal to 1/12 of 5% of 80% of the cash receipts
5855	5855	19 collected during the preceding fiscal year by the Audit Bureau
5856	5856	20 of the Department under the Use Tax Act, the Service Use Tax
5857	5857	21 Act, the Service Occupation Tax Act, the Retailers' Occupation
5858	5858	22 Tax Act, and associated local occupation and use taxes
5859	5859	23 administered by the Department.
5860	5860	24 Subject to payments of amounts into the Build Illinois
5861	5861	25 Fund, the McCormick Place Expansion Project Fund, the Illinois
5862	5862	26 Tax Increment Fund, the Energy Infrastructure Fund, and the
5863	5863
5864	5864
5865	5865
5866	5866
5867	5867
5868	5868	HB1177 - 155 - LRB104 04967 HLH 14994 b
5869	5869
5870	5870
5871	5871	HB1177- 156 -LRB104 04967 HLH 14994 b HB1177 - 156 - LRB104 04967 HLH 14994 b
5872	5872	HB1177 - 156 - LRB104 04967 HLH 14994 b
5873	5873	1 Tax Compliance and Administration Fund as provided in this
5874	5874	2 Section, beginning on July 1, 2018 the Department shall pay
5875	5875	3 each month into the Downstate Public Transportation Fund the
5876	5876	4 moneys required to be so paid under Section 2-3 of the
5877	5877	5 Downstate Public Transportation Act.
5878	5878	6 Subject to successful execution and delivery of a
5879	5879	7 public-private agreement between the public agency and private
5880	5880	8 entity and completion of the civic build, beginning on July 1,
5881	5881	9 2023, of the remainder of the moneys received by the
5882	5882	10 Department under the Use Tax Act, the Service Use Tax Act, the
5883	5883	11 Service Occupation Tax Act, and this Act, the Department shall
5884	5884	12 deposit the following specified deposits in the aggregate from
5885	5885	13 collections under the Use Tax Act, the Service Use Tax Act, the
5886	5886	14 Service Occupation Tax Act, and the Retailers' Occupation Tax
5887	5887	15 Act, as required under Section 8.25g of the State Finance Act
5888	5888	16 for distribution consistent with the Public-Private
5889	5889	17 Partnership for Civic and Transit Infrastructure Project Act.
5890	5890	18 The moneys received by the Department pursuant to this Act and
5891	5891	19 required to be deposited into the Civic and Transit
5892	5892	20 Infrastructure Fund are subject to the pledge, claim and
5893	5893	21 charge set forth in Section 25-55 of the Public-Private
5894	5894	22 Partnership for Civic and Transit Infrastructure Project Act.
5895	5895	23 As used in this paragraph, "civic build", "private entity",
5896	5896	24 "public-private agreement", and "public agency" have the
5897	5897	25 meanings provided in Section 25-10 of the Public-Private
5898	5898	26 Partnership for Civic and Transit Infrastructure Project Act.
5899	5899
5900	5900
5901	5901
5902	5902
5903	5903
5904	5904	HB1177 - 156 - LRB104 04967 HLH 14994 b
5905	5905
5906	5906
5907	5907	HB1177- 157 -LRB104 04967 HLH 14994 b HB1177 - 157 - LRB104 04967 HLH 14994 b
5908	5908	HB1177 - 157 - LRB104 04967 HLH 14994 b
5909	5909	1 Fiscal Year.............................Total Deposit
5910	5910	2 2024.....................................$200,000,000
5911	5911	3 2025....................................$206,000,000
5912	5912	4 2026....................................$212,200,000
5913	5913	5 2027....................................$218,500,000
5914	5914	6 2028....................................$225,100,000
5915	5915	7 2029....................................$288,700,000
5916	5916	8 2030....................................$298,900,000
5917	5917	9 2031....................................$309,300,000
5918	5918	10 2032....................................$320,100,000
5919	5919	11 2033....................................$331,200,000
5920	5920	12 2034....................................$341,200,000
5921	5921	13 2035....................................$351,400,000
5922	5922	14 2036....................................$361,900,000
5923	5923	15 2037....................................$372,800,000
5924	5924	16 2038....................................$384,000,000
5925	5925	17 2039....................................$395,500,000
5926	5926	18 2040....................................$407,400,000
5927	5927	19 2041....................................$419,600,000
5928	5928	20 2042....................................$432,200,000
5929	5929	21 2043....................................$445,100,000
5930	5930	22 Beginning July 1, 2021 and until July 1, 2022, subject to
5931	5931	23 the payment of amounts into the County and Mass Transit
5932	5932	24 District Fund, the Local Government Tax Fund, the Build
5933	5933	25 Illinois Fund, the McCormick Place Expansion Project Fund, the
5934	5934	26 Illinois Tax Increment Fund, and the Tax Compliance and
5935	5935
5936	5936
5937	5937
5938	5938
5939	5939
5940	5940	HB1177 - 157 - LRB104 04967 HLH 14994 b
5941	5941
5942	5942
5943	5943	HB1177- 158 -LRB104 04967 HLH 14994 b HB1177 - 158 - LRB104 04967 HLH 14994 b
5944	5944	HB1177 - 158 - LRB104 04967 HLH 14994 b
5945	5945	1 Administration Fund as provided in this Section, the
5946	5946	2 Department shall pay each month into the Road Fund the amount
5947	5947	3 estimated to represent 16% of the net revenue realized from
5948	5948	4 the taxes imposed on motor fuel and gasohol. Beginning July 1,
5949	5949	5 2022 and until July 1, 2023, subject to the payment of amounts
5950	5950	6 into the County and Mass Transit District Fund, the Local
5951	5951	7 Government Tax Fund, the Build Illinois Fund, the McCormick
5952	5952	8 Place Expansion Project Fund, the Illinois Tax Increment Fund,
5953	5953	9 and the Tax Compliance and Administration Fund as provided in
5954	5954	10 this Section, the Department shall pay each month into the
5955	5955	11 Road Fund the amount estimated to represent 32% of the net
5956	5956	12 revenue realized from the taxes imposed on motor fuel and
5957	5957	13 gasohol. Beginning July 1, 2023 and until July 1, 2024,
5958	5958	14 subject to the payment of amounts into the County and Mass
5959	5959	15 Transit District Fund, the Local Government Tax Fund, the
5960	5960	16 Build Illinois Fund, the McCormick Place Expansion Project
5961	5961	17 Fund, the Illinois Tax Increment Fund, and the Tax Compliance
5962	5962	18 and Administration Fund as provided in this Section, the
5963	5963	19 Department shall pay each month into the Road Fund the amount
5964	5964	20 estimated to represent 48% of the net revenue realized from
5965	5965	21 the taxes imposed on motor fuel and gasohol. Beginning July 1,
5966	5966	22 2024 and until July 1, 2025, subject to the payment of amounts
5967	5967	23 into the County and Mass Transit District Fund, the Local
5968	5968	24 Government Tax Fund, the Build Illinois Fund, the McCormick
5969	5969	25 Place Expansion Project Fund, the Illinois Tax Increment Fund,
5970	5970	26 and the Tax Compliance and Administration Fund as provided in
5971	5971
5972	5972
5973	5973
5974	5974
5975	5975
5976	5976	HB1177 - 158 - LRB104 04967 HLH 14994 b
5977	5977
5978	5978
5979	5979	HB1177- 159 -LRB104 04967 HLH 14994 b HB1177 - 159 - LRB104 04967 HLH 14994 b
5980	5980	HB1177 - 159 - LRB104 04967 HLH 14994 b
5981	5981	1 this Section, the Department shall pay each month into the
5982	5982	2 Road Fund the amount estimated to represent 64% of the net
5983	5983	3 revenue realized from the taxes imposed on motor fuel and
5984	5984	4 gasohol. Beginning on July 1, 2025, subject to the payment of
5985	5985	5 amounts into the County and Mass Transit District Fund, the
5986	5986	6 Local Government Tax Fund, the Build Illinois Fund, the
5987	5987	7 McCormick Place Expansion Project Fund, the Illinois Tax
5988	5988	8 Increment Fund, and the Tax Compliance and Administration Fund
5989	5989	9 as provided in this Section, the Department shall pay each
5990	5990	10 month into the Road Fund the amount estimated to represent 80%
5991	5991	11 of the net revenue realized from the taxes imposed on motor
5992	5992	12 fuel and gasohol. As used in this paragraph "motor fuel" has
5993	5993	13 the meaning given to that term in Section 1.1 of the Motor Fuel
5994	5994	14 Tax Law, and "gasohol" has the meaning given to that term in
5995	5995	15 Section 3-40 of the Use Tax Act.
5996	5996	16 Of the remainder of the moneys received by the Department
5997	5997	17 pursuant to this Act, 75% thereof shall be paid into the State
5998	5998	18 treasury and 25% shall be reserved in a special account and
5999	5999	19 used only for the transfer to the Common School Fund as part of
6000	6000	20 the monthly transfer from the General Revenue Fund in
6001	6001	21 accordance with Section 8a of the State Finance Act.
6002	6002	22 The Department may, upon separate written notice to a
6003	6003	23 taxpayer, require the taxpayer to prepare and file with the
6004	6004	24 Department on a form prescribed by the Department within not
6005	6005	25 less than 60 days after receipt of the notice an annual
6006	6006	26 information return for the tax year specified in the notice.
6007	6007
6008	6008
6009	6009
6010	6010
6011	6011
6012	6012	HB1177 - 159 - LRB104 04967 HLH 14994 b
6013	6013
6014	6014
6015	6015	HB1177- 160 -LRB104 04967 HLH 14994 b HB1177 - 160 - LRB104 04967 HLH 14994 b
6016	6016	HB1177 - 160 - LRB104 04967 HLH 14994 b
6017	6017	1 Such annual return to the Department shall include a statement
6018	6018	2 of gross receipts as shown by the retailer's last federal
6019	6019	3 income tax return. If the total receipts of the business as
6020	6020	4 reported in the federal income tax return do not agree with the
6021	6021	5 gross receipts reported to the Department of Revenue for the
6022	6022	6 same period, the retailer shall attach to his annual return a
6023	6023	7 schedule showing a reconciliation of the 2 amounts and the
6024	6024	8 reasons for the difference. The retailer's annual return to
6025	6025	9 the Department shall also disclose the cost of goods sold by
6026	6026	10 the retailer during the year covered by such return, opening
6027	6027	11 and closing inventories of such goods for such year, costs of
6028	6028	12 goods used from stock or taken from stock and given away by the
6029	6029	13 retailer during such year, payroll information of the
6030	6030	14 retailer's business during such year and any additional
6031	6031	15 reasonable information which the Department deems would be
6032	6032	16 helpful in determining the accuracy of the monthly, quarterly,
6033	6033	17 or annual returns filed by such retailer as provided for in
6034	6034	18 this Section.
6035	6035	19 If the annual information return required by this Section
6036	6036	20 is not filed when and as required, the taxpayer shall be liable
6037	6037	21 as follows:
6038	6038	22 (i) Until January 1, 1994, the taxpayer shall be
6039	6039	23 liable for a penalty equal to 1/6 of 1% of the tax due from
6040	6040	24 such taxpayer under this Act during the period to be
6041	6041	25 covered by the annual return for each month or fraction of
6042	6042	26 a month until such return is filed as required, the
6043	6043
6044	6044
6045	6045
6046	6046
6047	6047
6048	6048	HB1177 - 160 - LRB104 04967 HLH 14994 b
6049	6049
6050	6050
6051	6051	HB1177- 161 -LRB104 04967 HLH 14994 b HB1177 - 161 - LRB104 04967 HLH 14994 b
6052	6052	HB1177 - 161 - LRB104 04967 HLH 14994 b
6053	6053	1 penalty to be assessed and collected in the same manner as
6054	6054	2 any other penalty provided for in this Act.
6055	6055	3 (ii) On and after January 1, 1994, the taxpayer shall
6056	6056	4 be liable for a penalty as described in Section 3-4 of the
6057	6057	5 Uniform Penalty and Interest Act.
6058	6058	6 The chief executive officer, proprietor, owner, or highest
6059	6059	7 ranking manager shall sign the annual return to certify the
6060	6060	8 accuracy of the information contained therein. Any person who
6061	6061	9 willfully signs the annual return containing false or
6062	6062	10 inaccurate information shall be guilty of perjury and punished
6063	6063	11 accordingly. The annual return form prescribed by the
6064	6064	12 Department shall include a warning that the person signing the
6065	6065	13 return may be liable for perjury.
6066	6066	14 The provisions of this Section concerning the filing of an
6067	6067	15 annual information return do not apply to a retailer who is not
6068	6068	16 required to file an income tax return with the United States
6069	6069	17 Government.
6070	6070	18 As soon as possible after the first day of each month, upon
6071	6071	19 certification of the Department of Revenue, the Comptroller
6072	6072	20 shall order transferred and the Treasurer shall transfer from
6073	6073	21 the General Revenue Fund to the Motor Fuel Tax Fund an amount
6074	6074	22 equal to 1.7% of 80% of the net revenue realized under this Act
6075	6075	23 for the second preceding month. Beginning April 1, 2000, this
6076	6076	24 transfer is no longer required and shall not be made.
6077	6077	25 Net revenue realized for a month shall be the revenue
6078	6078	26 collected by the State pursuant to this Act, less the amount
6079	6079
6080	6080
6081	6081
6082	6082
6083	6083
6084	6084	HB1177 - 161 - LRB104 04967 HLH 14994 b
6085	6085
6086	6086
6087	6087	HB1177- 162 -LRB104 04967 HLH 14994 b HB1177 - 162 - LRB104 04967 HLH 14994 b
6088	6088	HB1177 - 162 - LRB104 04967 HLH 14994 b
6089	6089	1 paid out during that month as refunds to taxpayers for
6090	6090	2 overpayment of liability.
6091	6091	3 For greater simplicity of administration, manufacturers,
6092	6092	4 importers and wholesalers whose products are sold at retail in
6093	6093	5 Illinois by numerous retailers, and who wish to do so, may
6094	6094	6 assume the responsibility for accounting and paying to the
6095	6095	7 Department all tax accruing under this Act with respect to
6096	6096	8 such sales, if the retailers who are affected do not make
6097	6097	9 written objection to the Department to this arrangement.
6098	6098	10 Any person who promotes, organizes, or provides retail
6099	6099	11 selling space for concessionaires or other types of sellers at
6100	6100	12 the Illinois State Fair, DuQuoin State Fair, county fairs,
6101	6101	13 local fairs, art shows, flea markets, and similar exhibitions
6102	6102	14 or events, including any transient merchant as defined by
6103	6103	15 Section 2 of the Transient Merchant Act of 1987, is required to
6104	6104	16 file a report with the Department providing the name of the
6105	6105	17 merchant's business, the name of the person or persons engaged
6106	6106	18 in merchant's business, the permanent address and Illinois
6107	6107	19 Retailers Occupation Tax Registration Number of the merchant,
6108	6108	20 the dates and location of the event, and other reasonable
6109	6109	21 information that the Department may require. The report must
6110	6110	22 be filed not later than the 20th day of the month next
6111	6111	23 following the month during which the event with retail sales
6112	6112	24 was held. Any person who fails to file a report required by
6113	6113	25 this Section commits a business offense and is subject to a
6114	6114	26 fine not to exceed $250.
6115	6115
6116	6116
6117	6117
6118	6118
6119	6119
6120	6120	HB1177 - 162 - LRB104 04967 HLH 14994 b
6121	6121
6122	6122
6123	6123	HB1177- 163 -LRB104 04967 HLH 14994 b HB1177 - 163 - LRB104 04967 HLH 14994 b
6124	6124	HB1177 - 163 - LRB104 04967 HLH 14994 b
6125	6125	1 Any person engaged in the business of selling tangible
6126	6126	2 personal property at retail as a concessionaire or other type
6127	6127	3 of seller at the Illinois State Fair, county fairs, art shows,
6128	6128	4 flea markets, and similar exhibitions or events, or any
6129	6129	5 transient merchants, as defined by Section 2 of the Transient
6130	6130	6 Merchant Act of 1987, may be required to make a daily report of
6131	6131	7 the amount of such sales to the Department and to make a daily
6132	6132	8 payment of the full amount of tax due. The Department shall
6133	6133	9 impose this requirement when it finds that there is a
6134	6134	10 significant risk of loss of revenue to the State at such an
6135	6135	11 exhibition or event. Such a finding shall be based on evidence
6136	6136	12 that a substantial number of concessionaires or other sellers
6137	6137	13 who are not residents of Illinois will be engaging in the
6138	6138	14 business of selling tangible personal property at retail at
6139	6139	15 the exhibition or event, or other evidence of a significant
6140	6140	16 risk of loss of revenue to the State. The Department shall
6141	6141	17 notify concessionaires and other sellers affected by the
6142	6142	18 imposition of this requirement. In the absence of notification
6143	6143	19 by the Department, the concessionaires and other sellers shall
6144	6144	20 file their returns as otherwise required in this Section.
6145	6145	21 (Source: P.A. 102-634, eff. 8-27-21; 102-700, Article 60,
6146	6146	22 Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
6147	6147	23 65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
6148	6148	24 1-1-23; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-363,
6149	6149	25 eff. 7-28-23; 103-592, Article 75, Section 75-20, eff. 1-1-25;
6150	6150	26 103-592, Article 110, Section 110-20, eff. 6-7-24; 103-605,
6151	6151
6152	6152
6153	6153
6154	6154
6155	6155
6156	6156	HB1177 - 163 - LRB104 04967 HLH 14994 b
6157	6157
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6159	6159	HB1177- 164 -LRB104 04967 HLH 14994 b HB1177 - 164 - LRB104 04967 HLH 14994 b
6160	6160	HB1177 - 164 - LRB104 04967 HLH 14994 b
6161	6161	1 eff. 7-1-24; revised 11-26-24.)
6162	6162
6163	6163
6164	6164
6165	6165
6166	6166
6167	6167	HB1177 - 164 - LRB104 04967 HLH 14994 b