Illinois 2025-2026 Regular Session

Illinois House Bill HB2903 Compare Versions

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

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1	1	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2903 Introduced , by Rep. Fred Crespo SYNOPSIS AS INTRODUCED: 35 ILCS 105/935 ILCS 110/935 ILCS 115/9 from Ch. 120, par. 439.10935 ILCS 120/3 Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, of the remainder of the moneys received under the Acts after certain deposits have been made, 75% shall be deposited into the General Revenue Fund and 25% shall be deposited into the Common School Fund (currently, 75% shall be paid into the State Treasury and 25% shall be reserved in a special account and used only for the transfer to the Common School Fund as part of a specified monthly transfer). Effective immediately. LRB104 03448 HLH 13471 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2903 Introduced , by Rep. Fred Crespo SYNOPSIS AS INTRODUCED: 35 ILCS 105/935 ILCS 110/935 ILCS 115/9 from Ch. 120, par. 439.10935 ILCS 120/3 35 ILCS 105/9 35 ILCS 110/9 35 ILCS 115/9 from Ch. 120, par. 439.109 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. Provides that, of the remainder of the moneys received under the Acts after certain deposits have been made, 75% shall be deposited into the General Revenue Fund and 25% shall be deposited into the Common School Fund (currently, 75% shall be paid into the State Treasury and 25% shall be reserved in a special account and used only for the transfer to the Common School Fund as part of a specified monthly transfer). Effective immediately. LRB104 03448 HLH 13471 b LRB104 03448 HLH 13471 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2903 Introduced , by Rep. Fred Crespo SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 105/935 ILCS 110/935 ILCS 115/9 from Ch. 120, par. 439.10935 ILCS 120/3 35 ILCS 105/9 35 ILCS 110/9 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/3
4	4	35 ILCS 105/9
5	5	35 ILCS 110/9
6	6	35 ILCS 115/9 from Ch. 120, par. 439.109
7	7	35 ILCS 120/3
8	8	Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, of the remainder of the moneys received under the Acts after certain deposits have been made, 75% shall be deposited into the General Revenue Fund and 25% shall be deposited into the Common School Fund (currently, 75% shall be paid into the State Treasury and 25% shall be reserved in a special account and used only for the transfer to the Common School Fund as part of a specified monthly transfer). Effective immediately.
9	9	LRB104 03448 HLH 13471 b LRB104 03448 HLH 13471 b
10	10	LRB104 03448 HLH 13471 b
11	11	A BILL FOR
12	12	HB2903LRB104 03448 HLH 13471 b HB2903 LRB104 03448 HLH 13471 b
13	13	HB2903 LRB104 03448 HLH 13471 b
14	14	1 AN ACT concerning revenue.
15	15	2 Be it enacted by the People of the State of Illinois,
16	16	3 represented in the General Assembly:
17	17	4 Section 5. The Use Tax Act is amended by changing Section 9
18	18	5 as follows:
19	19	6 (35 ILCS 105/9)
20	20	7 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
21	21	8 and trailers that are required to be registered with an agency
22	22	9 of this State, each retailer required or authorized to collect
23	23	10 the tax imposed by this Act shall pay to the Department the
24	24	11 amount of such tax (except as otherwise provided) at the time
25	25	12 when he is required to file his return for the period during
26	26	13 which such tax was collected, less a discount of 2.1% prior to
27	27	14 January 1, 1990, and 1.75% on and after January 1, 1990, or $5
28	28	15 per calendar year, whichever is greater, which is allowed to
29	29	16 reimburse the retailer for expenses incurred in collecting the
30	30	17 tax, keeping records, preparing and filing returns, remitting
31	31	18 the tax and supplying data to the Department on request.
32	32	19 Beginning with returns due on or after January 1, 2025, the
33	33	20 discount allowed in this Section, the Retailers' Occupation
34	34	21 Tax Act, the Service Occupation Tax Act, and the Service Use
35	35	22 Tax Act, including any local tax administered by the
36	36	23 Department and reported on the same return, shall not exceed
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40	40	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2903 Introduced , by Rep. Fred Crespo SYNOPSIS AS INTRODUCED:
41	41	35 ILCS 105/935 ILCS 110/935 ILCS 115/9 from Ch. 120, par. 439.10935 ILCS 120/3 35 ILCS 105/9 35 ILCS 110/9 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/3
42	42	35 ILCS 105/9
43	43	35 ILCS 110/9
44	44	35 ILCS 115/9 from Ch. 120, par. 439.109
45	45	35 ILCS 120/3
46	46	Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, of the remainder of the moneys received under the Acts after certain deposits have been made, 75% shall be deposited into the General Revenue Fund and 25% shall be deposited into the Common School Fund (currently, 75% shall be paid into the State Treasury and 25% shall be reserved in a special account and used only for the transfer to the Common School Fund as part of a specified monthly transfer). Effective immediately.
47	47	LRB104 03448 HLH 13471 b LRB104 03448 HLH 13471 b
48	48	LRB104 03448 HLH 13471 b
49	49	A BILL FOR
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55	55	35 ILCS 105/9
56	56	35 ILCS 110/9
57	57	35 ILCS 115/9 from Ch. 120, par. 439.109
58	58	35 ILCS 120/3
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77	77	1 $1,000 per month in the aggregate for returns other than
78	78	2 transaction returns filed during the month. When determining
79	79	3 the discount allowed under this Section, retailers shall
80	80	4 include the amount of tax that would have been due at the 6.25%
81	81	5 rate but for the 1.25% rate imposed on sales tax holiday items
82	82	6 under Public Act 102-700. The discount under this Section is
83	83	7 not allowed for the 1.25% portion of taxes paid on aviation
84	84	8 fuel that is subject to the revenue use requirements of 49
85	85	9 U.S.C. 47107(b) and 49 U.S.C. 47133. When determining the
86	86	10 discount allowed under this Section, retailers shall include
87	87	11 the amount of tax that would have been due at the 1% rate but
88	88	12 for the 0% rate imposed under Public Act 102-700. In the case
89	89	13 of retailers who report and pay the tax on a transaction by
90	90	14 transaction basis, as provided in this Section, such discount
91	91	15 shall be taken with each such tax remittance instead of when
92	92	16 such retailer files his periodic return, but, beginning with
93	93	17 returns due on or after January 1, 2025, the discount allowed
94	94	18 under this Section and the Retailers' Occupation Tax Act,
95	95	19 including any local tax administered by the Department and
96	96	20 reported on the same transaction return, shall not exceed
97	97	21 $1,000 per month for all transaction returns filed during the
98	98	22 month. The discount allowed under this Section is allowed only
99	99	23 for returns that are filed in the manner required by this Act.
100	100	24 The Department may disallow the discount for retailers whose
101	101	25 certificate of registration is revoked at the time the return
102	102	26 is filed, but only if the Department's decision to revoke the
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113	113	1 certificate of registration has become final. A retailer need
114	114	2 not remit that part of any tax collected by him to the extent
115	115	3 that he is required to remit and does remit the tax imposed by
116	116	4 the Retailers' Occupation Tax Act, with respect to the sale of
117	117	5 the same property.
118	118	6 Where such tangible personal property is sold under a
119	119	7 conditional sales contract, or under any other form of sale
120	120	8 wherein the payment of the principal sum, or a part thereof, is
121	121	9 extended beyond the close of the period for which the return is
122	122	10 filed, the retailer, in collecting the tax (except as to motor
123	123	11 vehicles, watercraft, aircraft, and trailers that are required
124	124	12 to be registered with an agency of this State), may collect for
125	125	13 each tax return period only the tax applicable to that part of
126	126	14 the selling price actually received during such tax return
127	127	15 period.
128	128	16 In the case of leases, except as otherwise provided in
129	129	17 this Act, the lessor, in collecting the tax, may collect for
130	130	18 each tax return period only the tax applicable to that part of
131	131	19 the selling price actually received during such tax return
132	132	20 period.
133	133	21 Except as provided in this Section, on or before the
134	134	22 twentieth day of each calendar month, such retailer shall file
135	135	23 a return for the preceding calendar month. Such return shall
136	136	24 be filed on forms prescribed by the Department and shall
137	137	25 furnish such information as the Department may reasonably
138	138	26 require. The return shall include the gross receipts on food
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149	149	1 for human consumption that is to be consumed off the premises
150	150	2 where it is sold (other than alcoholic beverages, food
151	151	3 consisting of or infused with adult use cannabis, soft drinks,
152	152	4 and food that has been prepared for immediate consumption)
153	153	5 which were received during the preceding calendar month,
154	154	6 quarter, or year, as appropriate, and upon which tax would
155	155	7 have been due but for the 0% rate imposed under Public Act
156	156	8 102-700. The return shall also include the amount of tax that
157	157	9 would have been due on food for human consumption that is to be
158	158	10 consumed off the premises where it is sold (other than
159	159	11 alcoholic beverages, food consisting of or infused with adult
160	160	12 use cannabis, soft drinks, and food that has been prepared for
161	161	13 immediate consumption) but for the 0% rate imposed under
162	162	14 Public Act 102-700.
163	163	15 On and after January 1, 2018, except for returns required
164	164	16 to be filed prior to January 1, 2023 for motor vehicles,
165	165	17 watercraft, aircraft, and trailers that are required to be
166	166	18 registered with an agency of this State, with respect to
167	167	19 retailers whose annual gross receipts average $20,000 or more,
168	168	20 all returns required to be filed pursuant to this Act shall be
169	169	21 filed electronically. On and after January 1, 2023, with
170	170	22 respect to retailers whose annual gross receipts average
171	171	23 $20,000 or more, all returns required to be filed pursuant to
172	172	24 this Act, including, but not limited to, returns for motor
173	173	25 vehicles, watercraft, aircraft, and trailers that are required
174	174	26 to be registered with an agency of this State, shall be filed
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185	185	1 electronically. Retailers who demonstrate that they do not
186	186	2 have access to the Internet or demonstrate hardship in filing
187	187	3 electronically may petition the Department to waive the
188	188	4 electronic filing requirement.
189	189	5 The Department may require returns to be filed on a
190	190	6 quarterly basis. If so required, a return for each calendar
191	191	7 quarter shall be filed on or before the twentieth day of the
192	192	8 calendar month following the end of such calendar quarter. The
193	193	9 taxpayer shall also file a return with the Department for each
194	194	10 of the first two months of each calendar quarter, on or before
195	195	11 the twentieth day of the following calendar month, stating:
196	196	12 1. The name of the seller;
197	197	13 2. The address of the principal place of business from
198	198	14 which he engages in the business of selling tangible
199	199	15 personal property at retail in this State;
200	200	16 3. The total amount of taxable receipts received by
201	201	17 him during the preceding calendar month from sales of
202	202	18 tangible personal property by him during such preceding
203	203	19 calendar month, including receipts from charge and time
204	204	20 sales, but less all deductions allowed by law;
205	205	21 4. The amount of credit provided in Section 2d of this
206	206	22 Act;
207	207	23 5. The amount of tax due;
208	208	24 5-5. The signature of the taxpayer; and
209	209	25 6. Such other reasonable information as the Department
210	210	26 may require.
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221	221	1 Each retailer required or authorized to collect the tax
222	222	2 imposed by this Act on aviation fuel sold at retail in this
223	223	3 State during the preceding calendar month shall, instead of
224	224	4 reporting and paying tax on aviation fuel as otherwise
225	225	5 required by this Section, report and pay such tax on a separate
226	226	6 aviation fuel tax return. The requirements related to the
227	227	7 return shall be as otherwise provided in this Section.
228	228	8 Notwithstanding any other provisions of this Act to the
229	229	9 contrary, retailers collecting tax on aviation fuel shall file
230	230	10 all aviation fuel tax returns and shall make all aviation fuel
231	231	11 tax payments by electronic means in the manner and form
232	232	12 required by the Department. For purposes of this Section,
233	233	13 "aviation fuel" means jet fuel and aviation gasoline.
234	234	14 If a taxpayer fails to sign a return within 30 days after
235	235	15 the proper notice and demand for signature by the Department,
236	236	16 the return shall be considered valid and any amount shown to be
237	237	17 due on the return shall be deemed assessed.
238	238	18 Notwithstanding any other provision of this Act to the
239	239	19 contrary, retailers subject to tax on cannabis shall file all
240	240	20 cannabis tax returns and shall make all cannabis tax payments
241	241	21 by electronic means in the manner and form required by the
242	242	22 Department.
243	243	23 Beginning October 1, 1993, a taxpayer who has an average
244	244	24 monthly tax liability of $150,000 or more shall make all
245	245	25 payments required by rules of the Department by electronic
246	246	26 funds transfer. Beginning October 1, 1994, a taxpayer who has
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257	257	1 an average monthly tax liability of $100,000 or more shall
258	258	2 make all payments required by rules of the Department by
259	259	3 electronic funds transfer. Beginning October 1, 1995, a
260	260	4 taxpayer who has an average monthly tax liability of $50,000
261	261	5 or more shall make all payments required by rules of the
262	262	6 Department by electronic funds transfer. Beginning October 1,
263	263	7 2000, a taxpayer who has an annual tax liability of $200,000 or
264	264	8 more shall make all payments required by rules of the
265	265	9 Department by electronic funds transfer. The term "annual tax
266	266	10 liability" shall be the sum of the taxpayer's liabilities
267	267	11 under this Act, and under all other State and local occupation
268	268	12 and use tax laws administered by the Department, for the
269	269	13 immediately preceding calendar year. The term "average monthly
270	270	14 tax liability" means the sum of the taxpayer's liabilities
271	271	15 under this Act, and under all other State and local occupation
272	272	16 and use tax laws administered by the Department, for the
273	273	17 immediately preceding calendar year divided by 12. Beginning
274	274	18 on October 1, 2002, a taxpayer who has a tax liability in the
275	275	19 amount set forth in subsection (b) of Section 2505-210 of the
276	276	20 Department of Revenue Law shall make all payments required by
277	277	21 rules of the Department by electronic funds transfer.
278	278	22 Before August 1 of each year beginning in 1993, the
279	279	23 Department shall notify all taxpayers required to make
280	280	24 payments by electronic funds transfer. All taxpayers required
281	281	25 to make payments by electronic funds transfer shall make those
282	282	26 payments for a minimum of one year beginning on October 1.
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293	293	1 Any taxpayer not required to make payments by electronic
294	294	2 funds transfer may make payments by electronic funds transfer
295	295	3 with the permission of the Department.
296	296	4 All taxpayers required to make payment by electronic funds
297	297	5 transfer and any taxpayers authorized to voluntarily make
298	298	6 payments by electronic funds transfer shall make those
299	299	7 payments in the manner authorized by the Department.
300	300	8 The Department shall adopt such rules as are necessary to
301	301	9 effectuate a program of electronic funds transfer and the
302	302	10 requirements of this Section.
303	303	11 Before October 1, 2000, if the taxpayer's average monthly
304	304	12 tax liability to the Department under this Act, the Retailers'
305	305	13 Occupation Tax Act, the Service Occupation Tax Act, the
306	306	14 Service Use Tax Act was $10,000 or more during the preceding 4
307	307	15 complete calendar quarters, he shall file a return with the
308	308	16 Department each month by the 20th day of the month next
309	309	17 following the month during which such tax liability is
310	310	18 incurred and shall make payments to the Department on or
311	311	19 before the 7th, 15th, 22nd and last day of the month during
312	312	20 which such liability is incurred. On and after October 1,
313	313	21 2000, if the taxpayer's average monthly tax liability to the
314	314	22 Department under this Act, the Retailers' Occupation Tax Act,
315	315	23 the Service Occupation Tax Act, and the Service Use Tax Act was
316	316	24 $20,000 or more during the preceding 4 complete calendar
317	317	25 quarters, he shall file a return with the Department each
318	318	26 month by the 20th day of the month next following the month
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329	329	1 during which such tax liability is incurred and shall make
330	330	2 payment to the Department on or before the 7th, 15th, 22nd and
331	331	3 last day of the month during which such liability is incurred.
332	332	4 If the month during which such tax liability is incurred began
333	333	5 prior to January 1, 1985, each payment shall be in an amount
334	334	6 equal to 1/4 of the taxpayer's actual liability for the month
335	335	7 or an amount set by the Department not to exceed 1/4 of the
336	336	8 average monthly liability of the taxpayer to the Department
337	337	9 for the preceding 4 complete calendar quarters (excluding the
338	338	10 month of highest liability and the month of lowest liability
339	339	11 in such 4 quarter period). If the month during which such tax
340	340	12 liability is incurred begins on or after January 1, 1985, and
341	341	13 prior to January 1, 1987, each payment shall be in an amount
342	342	14 equal to 22.5% of the taxpayer's actual liability for the
343	343	15 month or 27.5% of the taxpayer's liability for the same
344	344	16 calendar month of the preceding year. If the month during
345	345	17 which such tax liability is incurred begins on or after
346	346	18 January 1, 1987, and prior to January 1, 1988, each payment
347	347	19 shall be in an amount equal to 22.5% of the taxpayer's actual
348	348	20 liability for the month or 26.25% of the taxpayer's liability
349	349	21 for the same calendar month of the preceding year. If the month
350	350	22 during which such tax liability is incurred begins on or after
351	351	23 January 1, 1988, and prior to January 1, 1989, or begins on or
352	352	24 after January 1, 1996, each payment shall be in an amount equal
353	353	25 to 22.5% of the taxpayer's actual liability for the month or
354	354	26 25% of the taxpayer's liability for the same calendar month of
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365	365	1 the preceding year. If the month during which such tax
366	366	2 liability is incurred begins on or after January 1, 1989, and
367	367	3 prior to January 1, 1996, each payment shall be in an amount
368	368	4 equal to 22.5% of the taxpayer's actual liability for the
369	369	5 month or 25% of the taxpayer's liability for the same calendar
370	370	6 month of the preceding year or 100% of the taxpayer's actual
371	371	7 liability for the quarter monthly reporting period. The amount
372	372	8 of such quarter monthly payments shall be credited against the
373	373	9 final tax liability of the taxpayer's return for that month.
374	374	10 Before October 1, 2000, once applicable, the requirement of
375	375	11 the making of quarter monthly payments to the Department shall
376	376	12 continue until such taxpayer's average monthly liability to
377	377	13 the Department during the preceding 4 complete calendar
378	378	14 quarters (excluding the month of highest liability and the
379	379	15 month of lowest liability) is less than $9,000, or until such
380	380	16 taxpayer's average monthly liability to the Department as
381	381	17 computed for each calendar quarter of the 4 preceding complete
382	382	18 calendar quarter period is less than $10,000. However, if a
383	383	19 taxpayer can show the Department that a substantial change in
384	384	20 the taxpayer's business has occurred which causes the taxpayer
385	385	21 to anticipate that his average monthly tax liability for the
386	386	22 reasonably foreseeable future will fall below the $10,000
387	387	23 threshold stated above, then such taxpayer may petition the
388	388	24 Department for change in such taxpayer's reporting status. On
389	389	25 and after October 1, 2000, once applicable, the requirement of
390	390	26 the making of quarter monthly payments to the Department shall
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401	401	1 continue until such taxpayer's average monthly liability to
402	402	2 the Department during the preceding 4 complete calendar
403	403	3 quarters (excluding the month of highest liability and the
404	404	4 month of lowest liability) is less than $19,000 or until such
405	405	5 taxpayer's average monthly liability to the Department as
406	406	6 computed for each calendar quarter of the 4 preceding complete
407	407	7 calendar quarter period is less than $20,000. However, if a
408	408	8 taxpayer can show the Department that a substantial change in
409	409	9 the taxpayer's business has occurred which causes the taxpayer
410	410	10 to anticipate that his average monthly tax liability for the
411	411	11 reasonably foreseeable future will fall below the $20,000
412	412	12 threshold stated above, then such taxpayer may petition the
413	413	13 Department for a change in such taxpayer's reporting status.
414	414	14 The Department shall change such taxpayer's reporting status
415	415	15 unless it finds that such change is seasonal in nature and not
416	416	16 likely to be long term. Quarter monthly payment status shall
417	417	17 be determined under this paragraph as if the rate reduction to
418	418	18 1.25% in Public Act 102-700 on sales tax holiday items had not
419	419	19 occurred. For quarter monthly payments due on or after July 1,
420	420	20 2023 and through June 30, 2024, "25% of the taxpayer's
421	421	21 liability for the same calendar month of the preceding year"
422	422	22 shall be determined as if the rate reduction to 1.25% in Public
423	423	23 Act 102-700 on sales tax holiday items had not occurred.
424	424	24 Quarter monthly payment status shall be determined under this
425	425	25 paragraph as if the rate reduction to 0% in Public Act 102-700
426	426	26 on food for human consumption that is to be consumed off the
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437	437	1 premises where it is sold (other than alcoholic beverages,
438	438	2 food consisting of or infused with adult use cannabis, soft
439	439	3 drinks, and food that has been prepared for immediate
440	440	4 consumption) had not occurred. For quarter monthly payments
441	441	5 due under this paragraph on or after July 1, 2023 and through
442	442	6 June 30, 2024, "25% of the taxpayer's liability for the same
443	443	7 calendar month of the preceding year" shall be determined as
444	444	8 if the rate reduction to 0% in Public Act 102-700 had not
445	445	9 occurred. If any such quarter monthly payment is not paid at
446	446	10 the time or in the amount required by this Section, then the
447	447	11 taxpayer shall be liable for penalties and interest on the
448	448	12 difference between the minimum amount due and the amount of
449	449	13 such quarter monthly payment actually and timely paid, except
450	450	14 insofar as the taxpayer has previously made payments for that
451	451	15 month to the Department in excess of the minimum payments
452	452	16 previously due as provided in this Section. The Department
453	453	17 shall make reasonable rules and regulations to govern the
454	454	18 quarter monthly payment amount and quarter monthly payment
455	455	19 dates for taxpayers who file on other than a calendar monthly
456	456	20 basis.
457	457	21 If any such payment provided for in this Section exceeds
458	458	22 the taxpayer's liabilities under this Act, the Retailers'
459	459	23 Occupation Tax Act, the Service Occupation Tax Act and the
460	460	24 Service Use Tax Act, as shown by an original monthly return,
461	461	25 the Department shall issue to the taxpayer a credit memorandum
462	462	26 no later than 30 days after the date of payment, which
463	463
464	464
465	465
466	466
467	467
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470	470
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473	473	1 memorandum may be submitted by the taxpayer to the Department
474	474	2 in payment of tax liability subsequently to be remitted by the
475	475	3 taxpayer to the Department or be assigned by the taxpayer to a
476	476	4 similar taxpayer under this Act, the Retailers' Occupation Tax
477	477	5 Act, the Service Occupation Tax Act or the Service Use Tax Act,
478	478	6 in accordance with reasonable rules and regulations to be
479	479	7 prescribed by the Department, except that if such excess
480	480	8 payment is shown on an original monthly return and is made
481	481	9 after December 31, 1986, no credit memorandum shall be issued,
482	482	10 unless requested by the taxpayer. If no such request is made,
483	483	11 the taxpayer may credit such excess payment against tax
484	484	12 liability subsequently to be remitted by the taxpayer to the
485	485	13 Department under this Act, the Retailers' Occupation Tax Act,
486	486	14 the Service Occupation Tax Act or the Service Use Tax Act, in
487	487	15 accordance with reasonable rules and regulations prescribed by
488	488	16 the Department. If the Department subsequently determines that
489	489	17 all or any part of the credit taken was not actually due to the
490	490	18 taxpayer, the taxpayer's vendor's discount shall be reduced,
491	491	19 if necessary, to reflect the difference between the credit
492	492	20 taken and that actually due, and the taxpayer shall be liable
493	493	21 for penalties and interest on such difference.
494	494	22 If the retailer is otherwise required to file a monthly
495	495	23 return and if the retailer's average monthly tax liability to
496	496	24 the Department does not exceed $200, the Department may
497	497	25 authorize his returns to be filed on a quarter annual basis,
498	498	26 with the return for January, February, and March of a given
499	499
500	500
501	501
502	502
503	503
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505	505
506	506
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509	509	1 year being due by April 20 of such year; with the return for
510	510	2 April, May and June of a given year being due by July 20 of
511	511	3 such year; with the return for July, August and September of a
512	512	4 given year being due by October 20 of such year, and with the
513	513	5 return for October, November and December of a given year
514	514	6 being due by January 20 of the following year.
515	515	7 If the retailer is otherwise required to file a monthly or
516	516	8 quarterly return and if the retailer's average monthly tax
517	517	9 liability to the Department does not exceed $50, the
518	518	10 Department may authorize his returns to be filed on an annual
519	519	11 basis, with the return for a given year being due by January 20
520	520	12 of the following year.
521	521	13 Such quarter annual and annual returns, as to form and
522	522	14 substance, shall be subject to the same requirements as
523	523	15 monthly returns.
524	524	16 Notwithstanding any other provision in this Act concerning
525	525	17 the time within which a retailer may file his return, in the
526	526	18 case of any retailer who ceases to engage in a kind of business
527	527	19 which makes him responsible for filing returns under this Act,
528	528	20 such retailer shall file a final return under this Act with the
529	529	21 Department not more than one month after discontinuing such
530	530	22 business.
531	531	23 In addition, with respect to motor vehicles, watercraft,
532	532	24 aircraft, and trailers that are required to be registered with
533	533	25 an agency of this State, except as otherwise provided in this
534	534	26 Section, every retailer selling this kind of tangible personal
535	535
536	536
537	537
538	538
539	539
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541	541
542	542
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544	544	HB2903 - 15 - LRB104 03448 HLH 13471 b
545	545	1 property shall file, with the Department, upon a form to be
546	546	2 prescribed and supplied by the Department, a separate return
547	547	3 for each such item of tangible personal property which the
548	548	4 retailer sells, except that if, in the same transaction, (i) a
549	549	5 retailer of aircraft, watercraft, motor vehicles or trailers
550	550	6 transfers more than one aircraft, watercraft, motor vehicle or
551	551	7 trailer to another aircraft, watercraft, motor vehicle or
552	552	8 trailer retailer for the purpose of resale or (ii) a retailer
553	553	9 of aircraft, watercraft, motor vehicles, or trailers transfers
554	554	10 more than one aircraft, watercraft, motor vehicle, or trailer
555	555	11 to a purchaser for use as a qualifying rolling stock as
556	556	12 provided in Section 3-55 of this Act, then that seller may
557	557	13 report the transfer of all the aircraft, watercraft, motor
558	558	14 vehicles or trailers involved in that transaction to the
559	559	15 Department on the same uniform invoice-transaction reporting
560	560	16 return form. For purposes of this Section, "watercraft" means
561	561	17 a Class 2, Class 3, or Class 4 watercraft as defined in Section
562	562	18 3-2 of the Boat Registration and Safety Act, a personal
563	563	19 watercraft, or any boat equipped with an inboard motor.
564	564	20 In addition, with respect to motor vehicles, watercraft,
565	565	21 aircraft, and trailers that are required to be registered with
566	566	22 an agency of this State, every person who is engaged in the
567	567	23 business of leasing or renting such items and who, in
568	568	24 connection with such business, sells any such item to a
569	569	25 retailer for the purpose of resale is, notwithstanding any
570	570	26 other provision of this Section to the contrary, authorized to
571	571
572	572
573	573
574	574
575	575
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577	577
578	578
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580	580	HB2903 - 16 - LRB104 03448 HLH 13471 b
581	581	1 meet the return-filing requirement of this Act by reporting
582	582	2 the transfer of all the aircraft, watercraft, motor vehicles,
583	583	3 or trailers transferred for resale during a month to the
584	584	4 Department on the same uniform invoice-transaction reporting
585	585	5 return form on or before the 20th of the month following the
586	586	6 month in which the transfer takes place. Notwithstanding any
587	587	7 other provision of this Act to the contrary, all returns filed
588	588	8 under this paragraph must be filed by electronic means in the
589	589	9 manner and form as required by the Department.
590	590	10 The transaction reporting return in the case of motor
591	591	11 vehicles or trailers that are required to be registered with
592	592	12 an agency of this State, shall be the same document as the
593	593	13 Uniform Invoice referred to in Section 5-402 of the Illinois
594	594	14 Vehicle Code and must show the name and address of the seller;
595	595	15 the name and address of the purchaser; the amount of the
596	596	16 selling price including the amount allowed by the retailer for
597	597	17 traded-in property, if any; the amount allowed by the retailer
598	598	18 for the traded-in tangible personal property, if any, to the
599	599	19 extent to which Section 2 of this Act allows an exemption for
600	600	20 the value of traded-in property; the balance payable after
601	601	21 deducting such trade-in allowance from the total selling
602	602	22 price; the amount of tax due from the retailer with respect to
603	603	23 such transaction; the amount of tax collected from the
604	604	24 purchaser by the retailer on such transaction (or satisfactory
605	605	25 evidence that such tax is not due in that particular instance,
606	606	26 if that is claimed to be the fact); the place and date of the
607	607
608	608
609	609
610	610
611	611
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613	613
614	614
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616	616	HB2903 - 17 - LRB104 03448 HLH 13471 b
617	617	1 sale; a sufficient identification of the property sold; such
618	618	2 other information as is required in Section 5-402 of the
619	619	3 Illinois Vehicle Code, and such other information as the
620	620	4 Department may reasonably require.
621	621	5 The transaction reporting return in the case of watercraft
622	622	6 and aircraft must show the name and address of the seller; the
623	623	7 name and address of the purchaser; the amount of the selling
624	624	8 price including the amount allowed by the retailer for
625	625	9 traded-in property, if any; the amount allowed by the retailer
626	626	10 for the traded-in tangible personal property, if any, to the
627	627	11 extent to which Section 2 of this Act allows an exemption for
628	628	12 the value of traded-in property; the balance payable after
629	629	13 deducting such trade-in allowance from the total selling
630	630	14 price; the amount of tax due from the retailer with respect to
631	631	15 such transaction; the amount of tax collected from the
632	632	16 purchaser by the retailer on such transaction (or satisfactory
633	633	17 evidence that such tax is not due in that particular instance,
634	634	18 if that is claimed to be the fact); the place and date of the
635	635	19 sale, a sufficient identification of the property sold, and
636	636	20 such other information as the Department may reasonably
637	637	21 require.
638	638	22 Such transaction reporting return shall be filed not later
639	639	23 than 20 days after the date of delivery of the item that is
640	640	24 being sold, but may be filed by the retailer at any time sooner
641	641	25 than that if he chooses to do so. The transaction reporting
642	642	26 return and tax remittance or proof of exemption from the tax
643	643
644	644
645	645
646	646
647	647
648	648	HB2903 - 17 - LRB104 03448 HLH 13471 b
649	649
650	650
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652	652	HB2903 - 18 - LRB104 03448 HLH 13471 b
653	653	1 that is imposed by this Act may be transmitted to the
654	654	2 Department by way of the State agency with which, or State
655	655	3 officer with whom, the tangible personal property must be
656	656	4 titled or registered (if titling or registration is required)
657	657	5 if the Department and such agency or State officer determine
658	658	6 that this procedure will expedite the processing of
659	659	7 applications for title or registration.
660	660	8 With each such transaction reporting return, the retailer
661	661	9 shall remit the proper amount of tax due (or shall submit
662	662	10 satisfactory evidence that the sale is not taxable if that is
663	663	11 the case), to the Department or its agents, whereupon the
664	664	12 Department shall issue, in the purchaser's name, a tax receipt
665	665	13 (or a certificate of exemption if the Department is satisfied
666	666	14 that the particular sale is tax exempt) which such purchaser
667	667	15 may submit to the agency with which, or State officer with
668	668	16 whom, he must title or register the tangible personal property
669	669	17 that is involved (if titling or registration is required) in
670	670	18 support of such purchaser's application for an Illinois
671	671	19 certificate or other evidence of title or registration to such
672	672	20 tangible personal property.
673	673	21 No retailer's failure or refusal to remit tax under this
674	674	22 Act precludes a user, who has paid the proper tax to the
675	675	23 retailer, from obtaining his certificate of title or other
676	676	24 evidence of title or registration (if titling or registration
677	677	25 is required) upon satisfying the Department that such user has
678	678	26 paid the proper tax (if tax is due) to the retailer. The
679	679
680	680
681	681
682	682
683	683
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685	685
686	686
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688	688	HB2903 - 19 - LRB104 03448 HLH 13471 b
689	689	1 Department shall adopt appropriate rules to carry out the
690	690	2 mandate of this paragraph.
691	691	3 If the user who would otherwise pay tax to the retailer
692	692	4 wants the transaction reporting return filed and the payment
693	693	5 of tax or proof of exemption made to the Department before the
694	694	6 retailer is willing to take these actions and such user has not
695	695	7 paid the tax to the retailer, such user may certify to the fact
696	696	8 of such delay by the retailer, and may (upon the Department
697	697	9 being satisfied of the truth of such certification) transmit
698	698	10 the information required by the transaction reporting return
699	699	11 and the remittance for tax or proof of exemption directly to
700	700	12 the Department and obtain his tax receipt or exemption
701	701	13 determination, in which event the transaction reporting return
702	702	14 and tax remittance (if a tax payment was required) shall be
703	703	15 credited by the Department to the proper retailer's account
704	704	16 with the Department, but without the vendor's discount
705	705	17 provided for in this Section being allowed. When the user pays
706	706	18 the tax directly to the Department, he shall pay the tax in the
707	707	19 same amount and in the same form in which it would be remitted
708	708	20 if the tax had been remitted to the Department by the retailer.
709	709	21 On and after January 1, 2025, with respect to the lease of
710	710	22 trailers, other than semitrailers as defined in Section 1-187
711	711	23 of the Illinois Vehicle Code, that are required to be
712	712	24 registered with an agency of this State and that are subject to
713	713	25 the tax on lease receipts under this Act, notwithstanding any
714	714	26 other provision of this Act to the contrary, for the purpose of
715	715
716	716
717	717
718	718
719	719
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721	721
722	722
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724	724	HB2903 - 20 - LRB104 03448 HLH 13471 b
725	725	1 reporting and paying tax under this Act on those lease
726	726	2 receipts, lessors shall file returns in addition to and
727	727	3 separate from the transaction reporting return. Lessors shall
728	728	4 file those lease returns and make payment to the Department by
729	729	5 electronic means on or before the 20th day of each month
730	730	6 following the month, quarter, or year, as applicable, in which
731	731	7 lease receipts were received. All lease receipts received by
732	732	8 the lessor from the lease of those trailers during the same
733	733	9 reporting period shall be reported and tax shall be paid on a
734	734	10 single return form to be prescribed by the Department.
735	735	11 Where a retailer collects the tax with respect to the
736	736	12 selling price of tangible personal property which he sells and
737	737	13 the purchaser thereafter returns such tangible personal
738	738	14 property and the retailer refunds the selling price thereof to
739	739	15 the purchaser, such retailer shall also refund, to the
740	740	16 purchaser, the tax so collected from the purchaser. When
741	741	17 filing his return for the period in which he refunds such tax
742	742	18 to the purchaser, the retailer may deduct the amount of the tax
743	743	19 so refunded by him to the purchaser from any other use tax
744	744	20 which such retailer may be required to pay or remit to the
745	745	21 Department, as shown by such return, if the amount of the tax
746	746	22 to be deducted was previously remitted to the Department by
747	747	23 such retailer. If the retailer has not previously remitted the
748	748	24 amount of such tax to the Department, he is entitled to no
749	749	25 deduction under this Act upon refunding such tax to the
750	750	26 purchaser.
751	751
752	752
753	753
754	754
755	755
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757	757
758	758
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761	761	1 Any retailer filing a return under this Section shall also
762	762	2 include (for the purpose of paying tax thereon) the total tax
763	763	3 covered by such return upon the selling price of tangible
764	764	4 personal property purchased by him at retail from a retailer,
765	765	5 but as to which the tax imposed by this Act was not collected
766	766	6 from the retailer filing such return, and such retailer shall
767	767	7 remit the amount of such tax to the Department when filing such
768	768	8 return.
769	769	9 If experience indicates such action to be practicable, the
770	770	10 Department may prescribe and furnish a combination or joint
771	771	11 return which will enable retailers, who are required to file
772	772	12 returns hereunder and also under the Retailers' Occupation Tax
773	773	13 Act, to furnish all the return information required by both
774	774	14 Acts on the one form.
775	775	15 Where the retailer has more than one business registered
776	776	16 with the Department under separate registration under this
777	777	17 Act, such retailer may not file each return that is due as a
778	778	18 single return covering all such registered businesses, but
779	779	19 shall file separate returns for each such registered business.
780	780	20 Beginning January 1, 1990, each month the Department shall
781	781	21 pay into the State and Local Sales Tax Reform Fund, a special
782	782	22 fund in the State Treasury which is hereby created, the net
783	783	23 revenue realized for the preceding month from the 1% tax
784	784	24 imposed under this Act.
785	785	25 Beginning January 1, 1990, each month the Department shall
786	786	26 pay into the County and Mass Transit District Fund 4% of the
787	787
788	788
789	789
790	790
791	791
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793	793
794	794
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796	796	HB2903 - 22 - LRB104 03448 HLH 13471 b
797	797	1 net revenue realized for the preceding month from the 6.25%
798	798	2 general rate on the selling price of tangible personal
799	799	3 property which is purchased outside Illinois at retail from a
800	800	4 retailer and which is titled or registered by an agency of this
801	801	5 State's government.
802	802	6 Beginning January 1, 1990, each month the Department shall
803	803	7 pay into the State and Local Sales Tax Reform Fund, a special
804	804	8 fund in the State Treasury, 20% of the net revenue realized for
805	805	9 the preceding month from the 6.25% general rate on the selling
806	806	10 price of tangible personal property, other than (i) tangible
807	807	11 personal property which is purchased outside Illinois at
808	808	12 retail from a retailer and which is titled or registered by an
809	809	13 agency of this State's government and (ii) aviation fuel sold
810	810	14 on or after December 1, 2019. This exception for aviation fuel
811	811	15 only applies for so long as the revenue use requirements of 49
812	812	16 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
813	813	17 For aviation fuel sold on or after December 1, 2019, each
814	814	18 month the Department shall pay into the State Aviation Program
815	815	19 Fund 20% of the net revenue realized for the preceding month
816	816	20 from the 6.25% general rate on the selling price of aviation
817	817	21 fuel, less an amount estimated by the Department to be
818	818	22 required for refunds of the 20% portion of the tax on aviation
819	819	23 fuel under this Act, which amount shall be deposited into the
820	820	24 Aviation Fuel Sales Tax Refund Fund. The Department shall only
821	821	25 pay moneys into the State Aviation Program Fund and the
822	822	26 Aviation Fuels Sales Tax Refund Fund under this Act for so long
823	823
824	824
825	825
826	826
827	827
828	828	HB2903 - 22 - LRB104 03448 HLH 13471 b
829	829
830	830
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832	832	HB2903 - 23 - LRB104 03448 HLH 13471 b
833	833	1 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
834	834	2 U.S.C. 47133 are binding on the State.
835	835	3 Beginning August 1, 2000, each month the Department shall
836	836	4 pay into the State and Local Sales Tax Reform Fund 100% of the
837	837	5 net revenue realized for the preceding month from the 1.25%
838	838	6 rate on the selling price of motor fuel and gasohol. If, in any
839	839	7 month, the tax on sales tax holiday items, as defined in
840	840	8 Section 3-6, is imposed at the rate of 1.25%, then the
841	841	9 Department shall pay 100% of the net revenue realized for that
842	842	10 month from the 1.25% rate on the selling price of sales tax
843	843	11 holiday items into the State and Local Sales Tax Reform Fund.
844	844	12 Beginning January 1, 1990, each month the Department shall
845	845	13 pay into the Local Government Tax Fund 16% of the net revenue
846	846	14 realized for the preceding month from the 6.25% general rate
847	847	15 on the selling price of tangible personal property which is
848	848	16 purchased outside Illinois at retail from a retailer and which
849	849	17 is titled or registered by an agency of this State's
850	850	18 government.
851	851	19 Beginning October 1, 2009, each month the Department shall
852	852	20 pay into the Capital Projects Fund an amount that is equal to
853	853	21 an amount estimated by the Department to represent 80% of the
854	854	22 net revenue realized for the preceding month from the sale of
855	855	23 candy, grooming and hygiene products, and soft drinks that had
856	856	24 been taxed at a rate of 1% prior to September 1, 2009 but that
857	857	25 are now taxed at 6.25%.
858	858	26 Beginning July 1, 2011, each month the Department shall
859	859
860	860
861	861
862	862
863	863
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865	865
866	866
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868	868	HB2903 - 24 - LRB104 03448 HLH 13471 b
869	869	1 pay into the Clean Air Act Permit Fund 80% of the net revenue
870	870	2 realized for the preceding month from the 6.25% general rate
871	871	3 on the selling price of sorbents used in Illinois in the
872	872	4 process of sorbent injection as used to comply with the
873	873	5 Environmental Protection Act or the federal Clean Air Act, but
874	874	6 the total payment into the Clean Air Act Permit Fund under this
875	875	7 Act and the Retailers' Occupation Tax Act shall not exceed
876	876	8 $2,000,000 in any fiscal year.
877	877	9 Beginning July 1, 2013, each month the Department shall
878	878	10 pay into the Underground Storage Tank Fund from the proceeds
879	879	11 collected under this Act, the Service Use Tax Act, the Service
880	880	12 Occupation Tax Act, and the Retailers' Occupation Tax Act an
881	881	13 amount equal to the average monthly deficit in the Underground
882	882	14 Storage Tank Fund during the prior year, as certified annually
883	883	15 by the Illinois Environmental Protection Agency, but the total
884	884	16 payment into the Underground Storage Tank Fund under this Act,
885	885	17 the Service Use Tax Act, the Service Occupation Tax Act, and
886	886	18 the Retailers' Occupation Tax Act shall not exceed $18,000,000
887	887	19 in any State fiscal year. As used in this paragraph, the
888	888	20 "average monthly deficit" shall be equal to the difference
889	889	21 between the average monthly claims for payment by the fund and
890	890	22 the average monthly revenues deposited into the fund,
891	891	23 excluding payments made pursuant to this paragraph.
892	892	24 Beginning July 1, 2015, of the remainder of the moneys
893	893	25 received by the Department under this Act, the Service Use Tax
894	894	26 Act, the Service Occupation Tax Act, and the Retailers'
895	895
896	896
897	897
898	898
899	899
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901	901
902	902
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904	904	HB2903 - 25 - LRB104 03448 HLH 13471 b
905	905	1 Occupation Tax Act, each month the Department shall deposit
906	906	2 $500,000 into the State Crime Laboratory Fund.
907	907	3 Of the remainder of the moneys received by the Department
908	908	4 pursuant to this Act, (a) 1.75% thereof shall be paid into the
909	909	5 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
910	910	6 and after July 1, 1989, 3.8% thereof shall be paid into the
911	911	7 Build Illinois Fund; provided, however, that if in any fiscal
912	912	8 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
913	913	9 may be, of the moneys received by the Department and required
914	914	10 to be paid into the Build Illinois Fund pursuant to Section 3
915	915	11 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
916	916	12 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
917	917	13 Service Occupation Tax Act, such Acts being hereinafter called
918	918	14 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
919	919	15 may be, of moneys being hereinafter called the "Tax Act
920	920	16 Amount", and (2) the amount transferred to the Build Illinois
921	921	17 Fund from the State and Local Sales Tax Reform Fund shall be
922	922	18 less than the Annual Specified Amount (as defined in Section 3
923	923	19 of the Retailers' Occupation Tax Act), an amount equal to the
924	924	20 difference shall be immediately paid into the Build Illinois
925	925	21 Fund from other moneys received by the Department pursuant to
926	926	22 the Tax Acts; and further provided, that if on the last
927	927	23 business day of any month the sum of (1) the Tax Act Amount
928	928	24 required to be deposited into the Build Illinois Bond Account
929	929	25 in the Build Illinois Fund during such month and (2) the amount
930	930	26 transferred during such month to the Build Illinois Fund from
931	931
932	932
933	933
934	934
935	935
936	936	HB2903 - 25 - LRB104 03448 HLH 13471 b
937	937
938	938
939	939	HB2903- 26 -LRB104 03448 HLH 13471 b HB2903 - 26 - LRB104 03448 HLH 13471 b
940	940	HB2903 - 26 - LRB104 03448 HLH 13471 b
941	941	1 the State and Local Sales Tax Reform Fund shall have been less
942	942	2 than 1/12 of the Annual Specified Amount, an amount equal to
943	943	3 the difference shall be immediately paid into the Build
944	944	4 Illinois Fund from other moneys received by the Department
945	945	5 pursuant to the Tax Acts; and, further provided, that in no
946	946	6 event shall the payments required under the preceding proviso
947	947	7 result in aggregate payments into the Build Illinois Fund
948	948	8 pursuant to this clause (b) for any fiscal year in excess of
949	949	9 the greater of (i) the Tax Act Amount or (ii) the Annual
950	950	10 Specified Amount for such fiscal year; and, further provided,
951	951	11 that the amounts payable into the Build Illinois Fund under
952	952	12 this clause (b) shall be payable only until such time as the
953	953	13 aggregate amount on deposit under each trust indenture
954	954	14 securing Bonds issued and outstanding pursuant to the Build
955	955	15 Illinois Bond Act is sufficient, taking into account any
956	956	16 future investment income, to fully provide, in accordance with
957	957	17 such indenture, for the defeasance of or the payment of the
958	958	18 principal of, premium, if any, and interest on the Bonds
959	959	19 secured by such indenture and on any Bonds expected to be
960	960	20 issued thereafter and all fees and costs payable with respect
961	961	21 thereto, all as certified by the Director of the Bureau of the
962	962	22 Budget (now Governor's Office of Management and Budget). If on
963	963	23 the last business day of any month in which Bonds are
964	964	24 outstanding pursuant to the Build Illinois Bond Act, the
965	965	25 aggregate of the moneys deposited in the Build Illinois Bond
966	966	26 Account in the Build Illinois Fund in such month shall be less
967	967
968	968
969	969
970	970
971	971
972	972	HB2903 - 26 - LRB104 03448 HLH 13471 b
973	973
974	974
975	975	HB2903- 27 -LRB104 03448 HLH 13471 b HB2903 - 27 - LRB104 03448 HLH 13471 b
976	976	HB2903 - 27 - LRB104 03448 HLH 13471 b
977	977	1 than the amount required to be transferred in such month from
978	978	2 the Build Illinois Bond Account to the Build Illinois Bond
979	979	3 Retirement and Interest Fund pursuant to Section 13 of the
980	980	4 Build Illinois Bond Act, an amount equal to such deficiency
981	981	5 shall be immediately paid from other moneys received by the
982	982	6 Department pursuant to the Tax Acts to the Build Illinois
983	983	7 Fund; provided, however, that any amounts paid to the Build
984	984	8 Illinois Fund in any fiscal year pursuant to this sentence
985	985	9 shall be deemed to constitute payments pursuant to clause (b)
986	986	10 of the preceding sentence and shall reduce the amount
987	987	11 otherwise payable for such fiscal year pursuant to clause (b)
988	988	12 of the preceding sentence. The moneys received by the
989	989	13 Department pursuant to this Act and required to be deposited
990	990	14 into the Build Illinois Fund are subject to the pledge, claim
991	991	15 and charge set forth in Section 12 of the Build Illinois Bond
992	992	16 Act.
993	993	17 Subject to payment of amounts into the Build Illinois Fund
994	994	18 as provided in the preceding paragraph or in any amendment
995	995	19 thereto hereafter enacted, the following specified monthly
996	996	20 installment of the amount requested in the certificate of the
997	997	21 Chairman of the Metropolitan Pier and Exposition Authority
998	998	22 provided under Section 8.25f of the State Finance Act, but not
999	999	23 in excess of the sums designated as "Total Deposit", shall be
1000	1000	24 deposited in the aggregate from collections under Section 9 of
1001	1001	25 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
1002	1002	26 9 of the Service Occupation Tax Act, and Section 3 of the
1003	1003
1004	1004
1005	1005
1006	1006
1007	1007
1008	1008	HB2903 - 27 - LRB104 03448 HLH 13471 b
1009	1009
1010	1010
1011	1011	HB2903- 28 -LRB104 03448 HLH 13471 b HB2903 - 28 - LRB104 03448 HLH 13471 b
1012	1012	HB2903 - 28 - LRB104 03448 HLH 13471 b
1013	1013	1 Retailers' Occupation Tax Act into the McCormick Place
1014	1014	2 Expansion Project Fund in the specified fiscal years.
1015	1015	3Fiscal YearTotal Deposit41993 $051994 53,000,00061995 58,000,00071996 61,000,00081997 64,000,00091998 68,000,000101999 71,000,000112000 75,000,000122001 80,000,000132002 93,000,000142003 99,000,000152004103,000,000162005108,000,000172006113,000,000182007119,000,000192008126,000,000202009132,000,000212010139,000,000222011146,000,000232012153,000,000242013161,000,000252014170,000,000262015179,000,000 3 Fiscal Year Total Deposit 4 1993 $0 5 1994 53,000,000 6 1995 58,000,000 7 1996 61,000,000 8 1997 64,000,000 9 1998 68,000,000 10 1999 71,000,000 11 2000 75,000,000 12 2001 80,000,000 13 2002 93,000,000 14 2003 99,000,000 15 2004 103,000,000 16 2005 108,000,000 17 2006 113,000,000 18 2007 119,000,000 19 2008 126,000,000 20 2009 132,000,000 21 2010 139,000,000 22 2011 146,000,000 23 2012 153,000,000 24 2013 161,000,000 25 2014 170,000,000 26 2015 179,000,000
1016	1016	3 Fiscal Year Total Deposit
1017	1017	4 1993 $0
1018	1018	5 1994 53,000,000
1019	1019	6 1995 58,000,000
1020	1020	7 1996 61,000,000
1021	1021	8 1997 64,000,000
1022	1022	9 1998 68,000,000
1023	1023	10 1999 71,000,000
1024	1024	11 2000 75,000,000
1025	1025	12 2001 80,000,000
1026	1026	13 2002 93,000,000
1027	1027	14 2003 99,000,000
1028	1028	15 2004 103,000,000
1029	1029	16 2005 108,000,000
1030	1030	17 2006 113,000,000
1031	1031	18 2007 119,000,000
1032	1032	19 2008 126,000,000
1033	1033	20 2009 132,000,000
1034	1034	21 2010 139,000,000
1035	1035	22 2011 146,000,000
1036	1036	23 2012 153,000,000
1037	1037	24 2013 161,000,000
1038	1038	25 2014 170,000,000
1039	1039	26 2015 179,000,000
1040	1040
1041	1041
1042	1042
1043	1043
1044	1044
1045	1045	HB2903 - 28 - LRB104 03448 HLH 13471 b
1046	1046
1047	1047
1048	1048	3 Fiscal Year Total Deposit
1049	1049	4 1993 $0
1050	1050	5 1994 53,000,000
1051	1051	6 1995 58,000,000
1052	1052	7 1996 61,000,000
1053	1053	8 1997 64,000,000
1054	1054	9 1998 68,000,000
1055	1055	10 1999 71,000,000
1056	1056	11 2000 75,000,000
1057	1057	12 2001 80,000,000
1058	1058	13 2002 93,000,000
1059	1059	14 2003 99,000,000
1060	1060	15 2004 103,000,000
1061	1061	16 2005 108,000,000
1062	1062	17 2006 113,000,000
1063	1063	18 2007 119,000,000
1064	1064	19 2008 126,000,000
1065	1065	20 2009 132,000,000
1066	1066	21 2010 139,000,000
1067	1067	22 2011 146,000,000
1068	1068	23 2012 153,000,000
1069	1069	24 2013 161,000,000
1070	1070	25 2014 170,000,000
1071	1071	26 2015 179,000,000
1072	1072
1073	1073
1074	1074	HB2903- 29 -LRB104 03448 HLH 13471 b HB2903 - 29 - LRB104 03448 HLH 13471 b
1075	1075	HB2903 - 29 - LRB104 03448 HLH 13471 b
1076	1076	12016189,000,00022017199,000,00032018210,000,00042019221,000,00052020233,000,00062021300,000,00072022300,000,00082023300,000,00092024 300,000,000102025 300,000,000112026 300,000,000122027 375,000,000132028 375,000,000142029 375,000,000152030 375,000,000162031 375,000,000172032 375,000,000182033 375,000,000 192034375,000,000202035375,000,000212036450,000,00022and 23each fiscal year 24thereafter that bonds 25are outstanding under 26Section 13.2 of the 1 2016 189,000,000 2 2017 199,000,000 3 2018 210,000,000 4 2019 221,000,000 5 2020 233,000,000 6 2021 300,000,000 7 2022 300,000,000 8 2023 300,000,000 9 2024 300,000,000 10 2025 300,000,000 11 2026 300,000,000 12 2027 375,000,000 13 2028 375,000,000 14 2029 375,000,000 15 2030 375,000,000 16 2031 375,000,000 17 2032 375,000,000 18 2033 375,000,000 19 2034 375,000,000 20 2035 375,000,000 21 2036 450,000,000 22 and 23 each fiscal year 24 thereafter that bonds 25 are outstanding under 26 Section 13.2 of the
1077	1077	1 2016 189,000,000
1078	1078	2 2017 199,000,000
1079	1079	3 2018 210,000,000
1080	1080	4 2019 221,000,000
1081	1081	5 2020 233,000,000
1082	1082	6 2021 300,000,000
1083	1083	7 2022 300,000,000
1084	1084	8 2023 300,000,000
1085	1085	9 2024 300,000,000
1086	1086	10 2025 300,000,000
1087	1087	11 2026 300,000,000
1088	1088	12 2027 375,000,000
1089	1089	13 2028 375,000,000
1090	1090	14 2029 375,000,000
1091	1091	15 2030 375,000,000
1092	1092	16 2031 375,000,000
1093	1093	17 2032 375,000,000
1094	1094	18 2033 375,000,000
1095	1095	19 2034 375,000,000
1096	1096	20 2035 375,000,000
1097	1097	21 2036 450,000,000
1098	1098	22 and
1099	1099	23 each fiscal year
1100	1100	24 thereafter that bonds
1101	1101	25 are outstanding under
1102	1102	26 Section 13.2 of the
1103	1103
1104	1104
1105	1105
1106	1106
1107	1107
1108	1108	HB2903 - 29 - LRB104 03448 HLH 13471 b
1109	1109
1110	1110	1 2016 189,000,000
1111	1111	2 2017 199,000,000
1112	1112	3 2018 210,000,000
1113	1113	4 2019 221,000,000
1114	1114	5 2020 233,000,000
1115	1115	6 2021 300,000,000
1116	1116	7 2022 300,000,000
1117	1117	8 2023 300,000,000
1118	1118	9 2024 300,000,000
1119	1119	10 2025 300,000,000
1120	1120	11 2026 300,000,000
1121	1121	12 2027 375,000,000
1122	1122	13 2028 375,000,000
1123	1123	14 2029 375,000,000
1124	1124	15 2030 375,000,000
1125	1125	16 2031 375,000,000
1126	1126	17 2032 375,000,000
1127	1127	18 2033 375,000,000
1128	1128	19 2034 375,000,000
1129	1129	20 2035 375,000,000
1130	1130	21 2036 450,000,000
1131	1131	22 and
1132	1132	23 each fiscal year
1133	1133	24 thereafter that bonds
1134	1134	25 are outstanding under
1135	1135	26 Section 13.2 of the
1136	1136
1137	1137
1138	1138	HB2903- 30 -LRB104 03448 HLH 13471 b HB2903 - 30 - LRB104 03448 HLH 13471 b
1139	1139	HB2903 - 30 - LRB104 03448 HLH 13471 b
1140	1140	1Metropolitan Pier and 2Exposition Authority Act, 3but not after fiscal year 2060. 1 Metropolitan Pier and 2 Exposition Authority Act, 3 but not after fiscal year 2060.
1141	1141	1 Metropolitan Pier and
1142	1142	2 Exposition Authority Act,
1143	1143	3 but not after fiscal year 2060.
1144	1144	4 Beginning July 20, 1993 and in each month of each fiscal
1145	1145	5 year thereafter, one-eighth of the amount requested in the
1146	1146	6 certificate of the Chairman of the Metropolitan Pier and
1147	1147	7 Exposition Authority for that fiscal year, less the amount
1148	1148	8 deposited into the McCormick Place Expansion Project Fund by
1149	1149	9 the State Treasurer in the respective month under subsection
1150	1150	10 (g) of Section 13 of the Metropolitan Pier and Exposition
1151	1151	11 Authority Act, plus cumulative deficiencies in the deposits
1152	1152	12 required under this Section for previous months and years,
1153	1153	13 shall be deposited into the McCormick Place Expansion Project
1154	1154	14 Fund, until the full amount requested for the fiscal year, but
1155	1155	15 not in excess of the amount specified above as "Total
1156	1156	16 Deposit", has been deposited.
1157	1157	17 Subject to payment of amounts into the Capital Projects
1158	1158	18 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
1159	1159	19 and the McCormick Place Expansion Project Fund pursuant to the
1160	1160	20 preceding paragraphs or in any amendments thereto hereafter
1161	1161	21 enacted, for aviation fuel sold on or after December 1, 2019,
1162	1162	22 the Department shall each month deposit into the Aviation Fuel
1163	1163	23 Sales Tax Refund Fund an amount estimated by the Department to
1164	1164	24 be required for refunds of the 80% portion of the tax on
1165	1165	25 aviation fuel under this Act. The Department shall only
1166	1166	26 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
1167	1167
1168	1168
1169	1169
1170	1170
1171	1171
1172	1172	HB2903 - 30 - LRB104 03448 HLH 13471 b
1173	1173
1174	1174	1 Metropolitan Pier and
1175	1175	2 Exposition Authority Act,
1176	1176	3 but not after fiscal year 2060.
1177	1177
1178	1178
1179	1179	HB2903- 31 -LRB104 03448 HLH 13471 b HB2903 - 31 - LRB104 03448 HLH 13471 b
1180	1180	HB2903 - 31 - LRB104 03448 HLH 13471 b
1181	1181	1 under this paragraph for so long as the revenue use
1182	1182	2 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
1183	1183	3 binding on the State.
1184	1184	4 Subject to payment of amounts into the Build Illinois Fund
1185	1185	5 and the McCormick Place Expansion Project Fund pursuant to the
1186	1186	6 preceding paragraphs or in any amendments thereto hereafter
1187	1187	7 enacted, beginning July 1, 1993 and ending on September 30,
1188	1188	8 2013, the Department shall each month pay into the Illinois
1189	1189	9 Tax Increment Fund 0.27% of 80% of the net revenue realized for
1190	1190	10 the preceding month from the 6.25% general rate on the selling
1191	1191	11 price of tangible personal property.
1192	1192	12 Subject to payment of amounts into the Build Illinois
1193	1193	13 Fund, the McCormick Place Expansion Project Fund, the Illinois
1194	1194	14 Tax Increment Fund, and the Energy Infrastructure Fund
1195	1195	15 pursuant to the preceding paragraphs or in any amendments to
1196	1196	16 this Section hereafter enacted, beginning on the first day of
1197	1197	17 the first calendar month to occur on or after August 26, 2014
1198	1198	18 (the effective date of Public Act 98-1098), each month, from
1199	1199	19 the collections made under Section 9 of the Use Tax Act,
1200	1200	20 Section 9 of the Service Use Tax Act, Section 9 of the Service
1201	1201	21 Occupation Tax Act, and Section 3 of the Retailers' Occupation
1202	1202	22 Tax Act, the Department shall pay into the Tax Compliance and
1203	1203	23 Administration Fund, to be used, subject to appropriation, to
1204	1204	24 fund additional auditors and compliance personnel at the
1205	1205	25 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
1206	1206	26 the cash receipts collected during the preceding fiscal year
1207	1207
1208	1208
1209	1209
1210	1210
1211	1211
1212	1212	HB2903 - 31 - LRB104 03448 HLH 13471 b
1213	1213
1214	1214
1215	1215	HB2903- 32 -LRB104 03448 HLH 13471 b HB2903 - 32 - LRB104 03448 HLH 13471 b
1216	1216	HB2903 - 32 - LRB104 03448 HLH 13471 b
1217	1217	1 by the Audit Bureau of the Department under the Use Tax Act,
1218	1218	2 the Service Use Tax Act, the Service Occupation Tax Act, the
1219	1219	3 Retailers' Occupation Tax Act, and associated local occupation
1220	1220	4 and use taxes administered by the Department.
1221	1221	5 Subject to payments of amounts into the Build Illinois
1222	1222	6 Fund, the McCormick Place Expansion Project Fund, the Illinois
1223	1223	7 Tax Increment Fund, and the Tax Compliance and Administration
1224	1224	8 Fund as provided in this Section, beginning on July 1, 2018 the
1225	1225	9 Department shall pay each month into the Downstate Public
1226	1226	10 Transportation Fund the moneys required to be so paid under
1227	1227	11 Section 2-3 of the Downstate Public Transportation Act.
1228	1228	12 Subject to successful execution and delivery of a
1229	1229	13 public-private agreement between the public agency and private
1230	1230	14 entity and completion of the civic build, beginning on July 1,
1231	1231	15 2023, of the remainder of the moneys received by the
1232	1232	16 Department under the Use Tax Act, the Service Use Tax Act, the
1233	1233	17 Service Occupation Tax Act, and this Act, the Department shall
1234	1234	18 deposit the following specified deposits in the aggregate from
1235	1235	19 collections under the Use Tax Act, the Service Use Tax Act, the
1236	1236	20 Service Occupation Tax Act, and the Retailers' Occupation Tax
1237	1237	21 Act, as required under Section 8.25g of the State Finance Act
1238	1238	22 for distribution consistent with the Public-Private
1239	1239	23 Partnership for Civic and Transit Infrastructure Project Act.
1240	1240	24 The moneys received by the Department pursuant to this Act and
1241	1241	25 required to be deposited into the Civic and Transit
1242	1242	26 Infrastructure Fund are subject to the pledge, claim, and
1243	1243
1244	1244
1245	1245
1246	1246
1247	1247
1248	1248	HB2903 - 32 - LRB104 03448 HLH 13471 b
1249	1249
1250	1250
1251	1251	HB2903- 33 -LRB104 03448 HLH 13471 b HB2903 - 33 - LRB104 03448 HLH 13471 b
1252	1252	HB2903 - 33 - LRB104 03448 HLH 13471 b
1253	1253	1 charge set forth in Section 25-55 of the Public-Private
1254	1254	2 Partnership for Civic and Transit Infrastructure Project Act.
1255	1255	3 As used in this paragraph, "civic build", "private entity",
1256	1256	4 "public-private agreement", and "public agency" have the
1257	1257	5 meanings provided in Section 25-10 of the Public-Private
1258	1258	6 Partnership for Civic and Transit Infrastructure Project Act.
1259	1259	7 Fiscal Year............................Total Deposit
1260	1260	8 2024....................................$200,000,000
1261	1261	9 2025....................................$206,000,000
1262	1262	10 2026....................................$212,200,000
1263	1263	11 2027....................................$218,500,000
1264	1264	12 2028....................................$225,100,000
1265	1265	13 2029....................................$288,700,000
1266	1266	14 2030....................................$298,900,000
1267	1267	15 2031....................................$309,300,000
1268	1268	16 2032....................................$320,100,000
1269	1269	17 2033....................................$331,200,000
1270	1270	18 2034....................................$341,200,000
1271	1271	19 2035....................................$351,400,000
1272	1272	20 2036....................................$361,900,000
1273	1273	21 2037....................................$372,800,000
1274	1274	22 2038....................................$384,000,000
1275	1275	23 2039....................................$395,500,000
1276	1276	24 2040....................................$407,400,000
1277	1277	25 2041....................................$419,600,000
1278	1278	26 2042....................................$432,200,000
1279	1279
1280	1280
1281	1281
1282	1282
1283	1283
1284	1284	HB2903 - 33 - LRB104 03448 HLH 13471 b
1285	1285
1286	1286
1287	1287	HB2903- 34 -LRB104 03448 HLH 13471 b HB2903 - 34 - LRB104 03448 HLH 13471 b
1288	1288	HB2903 - 34 - LRB104 03448 HLH 13471 b
1289	1289	1 2043....................................$445,100,000
1290	1290	2 Beginning July 1, 2021 and until July 1, 2022, subject to
1291	1291	3 the payment of amounts into the State and Local Sales Tax
1292	1292	4 Reform Fund, the Build Illinois Fund, the McCormick Place
1293	1293	5 Expansion Project Fund, the Illinois Tax Increment Fund, and
1294	1294	6 the Tax Compliance and Administration Fund as provided in this
1295	1295	7 Section, the Department shall pay each month into the Road
1296	1296	8 Fund the amount estimated to represent 16% of the net revenue
1297	1297	9 realized from the taxes imposed on motor fuel and gasohol.
1298	1298	10 Beginning July 1, 2022 and until July 1, 2023, subject to the
1299	1299	11 payment of amounts into the State and Local Sales Tax Reform
1300	1300	12 Fund, the Build Illinois Fund, the McCormick Place Expansion
1301	1301	13 Project Fund, the Illinois Tax Increment Fund, and the Tax
1302	1302	14 Compliance and Administration Fund as provided in this
1303	1303	15 Section, the Department shall pay each month into the Road
1304	1304	16 Fund the amount estimated to represent 32% of the net revenue
1305	1305	17 realized from the taxes imposed on motor fuel and gasohol.
1306	1306	18 Beginning July 1, 2023 and until July 1, 2024, subject to the
1307	1307	19 payment of amounts into the State and Local Sales Tax Reform
1308	1308	20 Fund, the Build Illinois Fund, the McCormick Place Expansion
1309	1309	21 Project Fund, the Illinois Tax Increment Fund, and the Tax
1310	1310	22 Compliance and Administration Fund as provided in this
1311	1311	23 Section, the Department shall pay each month into the Road
1312	1312	24 Fund the amount estimated to represent 48% of the net revenue
1313	1313	25 realized from the taxes imposed on motor fuel and gasohol.
1314	1314	26 Beginning July 1, 2024 and until July 1, 2025, subject to the
1315	1315
1316	1316
1317	1317
1318	1318
1319	1319
1320	1320	HB2903 - 34 - LRB104 03448 HLH 13471 b
1321	1321
1322	1322
1323	1323	HB2903- 35 -LRB104 03448 HLH 13471 b HB2903 - 35 - LRB104 03448 HLH 13471 b
1324	1324	HB2903 - 35 - LRB104 03448 HLH 13471 b
1325	1325	1 payment of amounts into the State and Local Sales Tax Reform
1326	1326	2 Fund, the Build Illinois Fund, the McCormick Place Expansion
1327	1327	3 Project Fund, the Illinois Tax Increment Fund, and the Tax
1328	1328	4 Compliance and Administration Fund as provided in this
1329	1329	5 Section, the Department shall pay each month into the Road
1330	1330	6 Fund the amount estimated to represent 64% of the net revenue
1331	1331	7 realized from the taxes imposed on motor fuel and gasohol.
1332	1332	8 Beginning on July 1, 2025, subject to the payment of amounts
1333	1333	9 into the State and Local Sales Tax Reform Fund, the Build
1334	1334	10 Illinois Fund, the McCormick Place Expansion Project Fund, the
1335	1335	11 Illinois Tax Increment Fund, and the Tax Compliance and
1336	1336	12 Administration Fund as provided in this Section, the
1337	1337	13 Department shall pay each month into the Road Fund the amount
1338	1338	14 estimated to represent 80% of the net revenue realized from
1339	1339	15 the taxes imposed on motor fuel and gasohol. As used in this
1340	1340	16 paragraph "motor fuel" has the meaning given to that term in
1341	1341	17 Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
1342	1342	18 meaning given to that term in Section 3-40 of this Act.
1343	1343	19 Until July 1, 2025, of Of the remainder of the moneys
1344	1344	20 received by the Department pursuant to this Act, 75% thereof
1345	1345	21 shall be paid into the State Treasury and 25% shall be reserved
1346	1346	22 in a special account and used only for the transfer to the
1347	1347	23 Common School Fund as part of the monthly transfer from the
1348	1348	24 General Revenue Fund in accordance with Section 8a of the
1349	1349	25 State Finance Act. Beginning July 1, 2025, of the remainder of
1350	1350	26 the moneys received by the Department pursuant to this Act,
1351	1351
1352	1352
1353	1353
1354	1354
1355	1355
1356	1356	HB2903 - 35 - LRB104 03448 HLH 13471 b
1357	1357
1358	1358
1359	1359	HB2903- 36 -LRB104 03448 HLH 13471 b HB2903 - 36 - LRB104 03448 HLH 13471 b
1360	1360	HB2903 - 36 - LRB104 03448 HLH 13471 b
1361	1361	1 75% shall be deposited into the General Revenue Fund and 25%
1362	1362	2 shall be deposited into the Common School Fund.
1363	1363	3 As soon as possible after the first day of each month, upon
1364	1364	4 certification of the Department of Revenue, the Comptroller
1365	1365	5 shall order transferred and the Treasurer shall transfer from
1366	1366	6 the General Revenue Fund to the Motor Fuel Tax Fund an amount
1367	1367	7 equal to 1.7% of 80% of the net revenue realized under this Act
1368	1368	8 for the second preceding month. Beginning April 1, 2000, this
1369	1369	9 transfer is no longer required and shall not be made.
1370	1370	10 Net revenue realized for a month shall be the revenue
1371	1371	11 collected by the State pursuant to this Act, less the amount
1372	1372	12 paid out during that month as refunds to taxpayers for
1373	1373	13 overpayment of liability.
1374	1374	14 For greater simplicity of administration, manufacturers,
1375	1375	15 importers and wholesalers whose products are sold at retail in
1376	1376	16 Illinois by numerous retailers, and who wish to do so, may
1377	1377	17 assume the responsibility for accounting and paying to the
1378	1378	18 Department all tax accruing under this Act with respect to
1379	1379	19 such sales, if the retailers who are affected do not make
1380	1380	20 written objection to the Department to this arrangement.
1381	1381	21 (Source: P.A. 102-700, Article 60, Section 60-15, eff.
1382	1382	22 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
1383	1383	23 102-1019, eff. 1-1-23; 103-154, eff. 6-30-23; 103-363, eff.
1384	1384	24 7-28-23; 103-592, Article 75, Section 75-5, eff. 1-1-25;
1385	1385	25 103-592, Article 110, Section 110-5, eff. 6-7-24; 103-1055,
1386	1386	26 eff. 12-20-24.)
1387	1387
1388	1388
1389	1389
1390	1390
1391	1391
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1393	1393
1394	1394
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1396	1396	HB2903 - 37 - LRB104 03448 HLH 13471 b
1397	1397	1 Section 10. The Service Use Tax Act is amended by changing
1398	1398	2 Section 9 as follows:
1399	1399	3 (35 ILCS 110/9)
1400	1400	4 Sec. 9. Each serviceman required or authorized to collect
1401	1401	5 the tax herein imposed shall pay to the Department the amount
1402	1402	6 of such tax (except as otherwise provided) at the time when he
1403	1403	7 is required to file his return for the period during which such
1404	1404	8 tax was collected, less a discount of 2.1% prior to January 1,
1405	1405	9 1990 and 1.75% on and after January 1, 1990, or $5 per calendar
1406	1406	10 year, whichever is greater, which is allowed to reimburse the
1407	1407	11 serviceman for expenses incurred in collecting the tax,
1408	1408	12 keeping records, preparing and filing returns, remitting the
1409	1409	13 tax, and supplying data to the Department on request.
1410	1410	14 Beginning with returns due on or after January 1, 2025, the
1411	1411	15 vendor's discount allowed in this Section, the Retailers'
1412	1412	16 Occupation Tax Act, the Service Occupation Tax Act, and the
1413	1413	17 Use Tax Act, including any local tax administered by the
1414	1414	18 Department and reported on the same return, shall not exceed
1415	1415	19 $1,000 per month in the aggregate. When determining the
1416	1416	20 discount allowed under this Section, servicemen shall include
1417	1417	21 the amount of tax that would have been due at the 1% rate but
1418	1418	22 for the 0% rate imposed under Public Act 102-700 this
1419	1419	23 amendatory Act of the 102nd General Assembly. The discount
1420	1420	24 under this Section is not allowed for the 1.25% portion of
1421	1421
1422	1422
1423	1423
1424	1424
1425	1425
1426	1426	HB2903 - 37 - LRB104 03448 HLH 13471 b
1427	1427
1428	1428
1429	1429	HB2903- 38 -LRB104 03448 HLH 13471 b HB2903 - 38 - LRB104 03448 HLH 13471 b
1430	1430	HB2903 - 38 - LRB104 03448 HLH 13471 b
1431	1431	1 taxes paid on aviation fuel that is subject to the revenue use
1432	1432	2 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
1433	1433	3 discount allowed under this Section is allowed only for
1434	1434	4 returns that are filed in the manner required by this Act. The
1435	1435	5 Department may disallow the discount for servicemen whose
1436	1436	6 certificate of registration is revoked at the time the return
1437	1437	7 is filed, but only if the Department's decision to revoke the
1438	1438	8 certificate of registration has become final. A serviceman
1439	1439	9 need not remit that part of any tax collected by him to the
1440	1440	10 extent that he is required to pay and does pay the tax imposed
1441	1441	11 by the Service Occupation Tax Act with respect to his sale of
1442	1442	12 service involving the incidental transfer by him of the same
1443	1443	13 property.
1444	1444	14 Except as provided hereinafter in this Section, on or
1445	1445	15 before the twentieth day of each calendar month, such
1446	1446	16 serviceman shall file a return for the preceding calendar
1447	1447	17 month in accordance with reasonable Rules and Regulations to
1448	1448	18 be promulgated by the Department. Such return shall be filed
1449	1449	19 on a form prescribed by the Department and shall contain such
1450	1450	20 information as the Department may reasonably require. The
1451	1451	21 return shall include the gross receipts which were received
1452	1452	22 during the preceding calendar month or quarter on the
1453	1453	23 following items upon which tax would have been due but for the
1454	1454	24 0% rate imposed under Public Act 102-700 this amendatory Act
1455	1455	25 of the 102nd General Assembly: (i) food for human consumption
1456	1456	26 that is to be consumed off the premises where it is sold (other
1457	1457
1458	1458
1459	1459
1460	1460
1461	1461
1462	1462	HB2903 - 38 - LRB104 03448 HLH 13471 b
1463	1463
1464	1464
1465	1465	HB2903- 39 -LRB104 03448 HLH 13471 b HB2903 - 39 - LRB104 03448 HLH 13471 b
1466	1466	HB2903 - 39 - LRB104 03448 HLH 13471 b
1467	1467	1 than alcoholic beverages, food consisting of or infused with
1468	1468	2 adult use cannabis, soft drinks, and food that has been
1469	1469	3 prepared for immediate consumption); and (ii) food prepared
1470	1470	4 for immediate consumption and transferred incident to a sale
1471	1471	5 of service subject to this Act or the Service Occupation Tax
1472	1472	6 Act by an entity licensed under the Hospital Licensing Act,
1473	1473	7 the Nursing Home Care Act, the Assisted Living and Shared
1474	1474	8 Housing Act, the ID/DD Community Care Act, the MC/DD Act, the
1475	1475	9 Specialized Mental Health Rehabilitation Act of 2013, or the
1476	1476	10 Child Care Act of 1969, or an entity that holds a permit issued
1477	1477	11 pursuant to the Life Care Facilities Act. The return shall
1478	1478	12 also include the amount of tax that would have been due on the
1479	1479	13 items listed in the previous sentence but for the 0% rate
1480	1480	14 imposed under Public Act 102-700 this amendatory Act of the
1481	1481	15 102nd General Assembly.
1482	1482	16 In the case of leases, except as otherwise provided in
1483	1483	17 this Act, the lessor, in collecting the tax, may collect for
1484	1484	18 each tax return period, only the tax applicable to that part of
1485	1485	19 the selling price actually received during such tax return
1486	1486	20 period.
1487	1487	21 On and after January 1, 2018, with respect to servicemen
1488	1488	22 whose annual gross receipts average $20,000 or more, all
1489	1489	23 returns required to be filed pursuant to this Act shall be
1490	1490	24 filed electronically. Servicemen who demonstrate that they do
1491	1491	25 not have access to the Internet or demonstrate hardship in
1492	1492	26 filing electronically may petition the Department to waive the
1493	1493
1494	1494
1495	1495
1496	1496
1497	1497
1498	1498	HB2903 - 39 - LRB104 03448 HLH 13471 b
1499	1499
1500	1500
1501	1501	HB2903- 40 -LRB104 03448 HLH 13471 b HB2903 - 40 - LRB104 03448 HLH 13471 b
1502	1502	HB2903 - 40 - LRB104 03448 HLH 13471 b
1503	1503	1 electronic filing requirement.
1504	1504	2 The Department may require returns to be filed on a
1505	1505	3 quarterly basis. If so required, a return for each calendar
1506	1506	4 quarter shall be filed on or before the twentieth day of the
1507	1507	5 calendar month following the end of such calendar quarter. The
1508	1508	6 taxpayer shall also file a return with the Department for each
1509	1509	7 of the first two months of each calendar quarter, on or before
1510	1510	8 the twentieth day of the following calendar month, stating:
1511	1511	9 1. The name of the seller;
1512	1512	10 2. The address of the principal place of business from
1513	1513	11 which he engages in business as a serviceman in this
1514	1514	12 State;
1515	1515	13 3. The total amount of taxable receipts received by
1516	1516	14 him during the preceding calendar month, including
1517	1517	15 receipts from charge and time sales, but less all
1518	1518	16 deductions allowed by law;
1519	1519	17 4. The amount of credit provided in Section 2d of this
1520	1520	18 Act;
1521	1521	19 5. The amount of tax due;
1522	1522	20 5-5. The signature of the taxpayer; and
1523	1523	21 6. Such other reasonable information as the Department
1524	1524	22 may require.
1525	1525	23 Each serviceman required or authorized to collect the tax
1526	1526	24 imposed by this Act on aviation fuel transferred as an
1527	1527	25 incident of a sale of service in this State during the
1528	1528	26 preceding calendar month shall, instead of reporting and
1529	1529
1530	1530
1531	1531
1532	1532
1533	1533
1534	1534	HB2903 - 40 - LRB104 03448 HLH 13471 b
1535	1535
1536	1536
1537	1537	HB2903- 41 -LRB104 03448 HLH 13471 b HB2903 - 41 - LRB104 03448 HLH 13471 b
1538	1538	HB2903 - 41 - LRB104 03448 HLH 13471 b
1539	1539	1 paying tax on aviation fuel as otherwise required by this
1540	1540	2 Section, report and pay such tax on a separate aviation fuel
1541	1541	3 tax return. The requirements related to the return shall be as
1542	1542	4 otherwise provided in this Section. Notwithstanding any other
1543	1543	5 provisions of this Act to the contrary, servicemen collecting
1544	1544	6 tax on aviation fuel shall file all aviation fuel tax returns
1545	1545	7 and shall make all aviation fuel tax payments by electronic
1546	1546	8 means in the manner and form required by the Department. For
1547	1547	9 purposes of this Section, "aviation fuel" means jet fuel and
1548	1548	10 aviation gasoline.
1549	1549	11 If a taxpayer fails to sign a return within 30 days after
1550	1550	12 the proper notice and demand for signature by the Department,
1551	1551	13 the return shall be considered valid and any amount shown to be
1552	1552	14 due on the return shall be deemed assessed.
1553	1553	15 Notwithstanding any other provision of this Act to the
1554	1554	16 contrary, servicemen subject to tax on cannabis shall file all
1555	1555	17 cannabis tax returns and shall make all cannabis tax payments
1556	1556	18 by electronic means in the manner and form required by the
1557	1557	19 Department.
1558	1558	20 Beginning October 1, 1993, a taxpayer who has an average
1559	1559	21 monthly tax liability of $150,000 or more shall make all
1560	1560	22 payments required by rules of the Department by electronic
1561	1561	23 funds transfer. Beginning October 1, 1994, a taxpayer who has
1562	1562	24 an average monthly tax liability of $100,000 or more shall
1563	1563	25 make all payments required by rules of the Department by
1564	1564	26 electronic funds transfer. Beginning October 1, 1995, a
1565	1565
1566	1566
1567	1567
1568	1568
1569	1569
1570	1570	HB2903 - 41 - LRB104 03448 HLH 13471 b
1571	1571
1572	1572
1573	1573	HB2903- 42 -LRB104 03448 HLH 13471 b HB2903 - 42 - LRB104 03448 HLH 13471 b
1574	1574	HB2903 - 42 - LRB104 03448 HLH 13471 b
1575	1575	1 taxpayer who has an average monthly tax liability of $50,000
1576	1576	2 or more shall make all payments required by rules of the
1577	1577	3 Department by electronic funds transfer. Beginning October 1,
1578	1578	4 2000, a taxpayer who has an annual tax liability of $200,000 or
1579	1579	5 more shall make all payments required by rules of the
1580	1580	6 Department by electronic funds transfer. The term "annual tax
1581	1581	7 liability" shall be the sum of the taxpayer's liabilities
1582	1582	8 under this Act, and under all other State and local occupation
1583	1583	9 and use tax laws administered by the Department, for the
1584	1584	10 immediately preceding calendar year. The term "average monthly
1585	1585	11 tax liability" means the sum of the taxpayer's liabilities
1586	1586	12 under this Act, and under all other State and local occupation
1587	1587	13 and use tax laws administered by the Department, for the
1588	1588	14 immediately preceding calendar year divided by 12. Beginning
1589	1589	15 on October 1, 2002, a taxpayer who has a tax liability in the
1590	1590	16 amount set forth in subsection (b) of Section 2505-210 of the
1591	1591	17 Department of Revenue Law shall make all payments required by
1592	1592	18 rules of the Department by electronic funds transfer.
1593	1593	19 Before August 1 of each year beginning in 1993, the
1594	1594	20 Department shall notify all taxpayers required to make
1595	1595	21 payments by electronic funds transfer. All taxpayers required
1596	1596	22 to make payments by electronic funds transfer shall make those
1597	1597	23 payments for a minimum of one year beginning on October 1.
1598	1598	24 Any taxpayer not required to make payments by electronic
1599	1599	25 funds transfer may make payments by electronic funds transfer
1600	1600	26 with the permission of the Department.
1601	1601
1602	1602
1603	1603
1604	1604
1605	1605
1606	1606	HB2903 - 42 - LRB104 03448 HLH 13471 b
1607	1607
1608	1608
1609	1609	HB2903- 43 -LRB104 03448 HLH 13471 b HB2903 - 43 - LRB104 03448 HLH 13471 b
1610	1610	HB2903 - 43 - LRB104 03448 HLH 13471 b
1611	1611	1 All taxpayers required to make payment by electronic funds
1612	1612	2 transfer and any taxpayers authorized to voluntarily make
1613	1613	3 payments by electronic funds transfer shall make those
1614	1614	4 payments in the manner authorized by the Department.
1615	1615	5 The Department shall adopt such rules as are necessary to
1616	1616	6 effectuate a program of electronic funds transfer and the
1617	1617	7 requirements of this Section.
1618	1618	8 If the serviceman is otherwise required to file a monthly
1619	1619	9 return and if the serviceman's average monthly tax liability
1620	1620	10 to the Department does not exceed $200, the Department may
1621	1621	11 authorize his returns to be filed on a quarter annual basis,
1622	1622	12 with the return for January, February, and March of a given
1623	1623	13 year being due by April 20 of such year; with the return for
1624	1624	14 April, May, and June of a given year being due by July 20 of
1625	1625	15 such year; with the return for July, August, and September of a
1626	1626	16 given year being due by October 20 of such year, and with the
1627	1627	17 return for October, November, and December of a given year
1628	1628	18 being due by January 20 of the following year.
1629	1629	19 If the serviceman is otherwise required to file a monthly
1630	1630	20 or quarterly return and if the serviceman's average monthly
1631	1631	21 tax liability to the Department does not exceed $50, the
1632	1632	22 Department may authorize his returns to be filed on an annual
1633	1633	23 basis, with the return for a given year being due by January 20
1634	1634	24 of the following year.
1635	1635	25 Such quarter annual and annual returns, as to form and
1636	1636	26 substance, shall be subject to the same requirements as
1637	1637
1638	1638
1639	1639
1640	1640
1641	1641
1642	1642	HB2903 - 43 - LRB104 03448 HLH 13471 b
1643	1643
1644	1644
1645	1645	HB2903- 44 -LRB104 03448 HLH 13471 b HB2903 - 44 - LRB104 03448 HLH 13471 b
1646	1646	HB2903 - 44 - LRB104 03448 HLH 13471 b
1647	1647	1 monthly returns.
1648	1648	2 Notwithstanding any other provision in this Act concerning
1649	1649	3 the time within which a serviceman may file his return, in the
1650	1650	4 case of any serviceman who ceases to engage in a kind of
1651	1651	5 business which makes him responsible for filing returns under
1652	1652	6 this Act, such serviceman shall file a final return under this
1653	1653	7 Act with the Department not more than one 1 month after
1654	1654	8 discontinuing such business.
1655	1655	9 Where a serviceman collects the tax with respect to the
1656	1656	10 selling price of property which he sells and the purchaser
1657	1657	11 thereafter returns such property and the serviceman refunds
1658	1658	12 the selling price thereof to the purchaser, such serviceman
1659	1659	13 shall also refund, to the purchaser, the tax so collected from
1660	1660	14 the purchaser. When filing his return for the period in which
1661	1661	15 he refunds such tax to the purchaser, the serviceman may
1662	1662	16 deduct the amount of the tax so refunded by him to the
1663	1663	17 purchaser from any other Service Use Tax, Service Occupation
1664	1664	18 Tax, retailers' occupation tax, or use tax which such
1665	1665	19 serviceman may be required to pay or remit to the Department,
1666	1666	20 as shown by such return, provided that the amount of the tax to
1667	1667	21 be deducted shall previously have been remitted to the
1668	1668	22 Department by such serviceman. If the serviceman shall not
1669	1669	23 previously have remitted the amount of such tax to the
1670	1670	24 Department, he shall be entitled to no deduction hereunder
1671	1671	25 upon refunding such tax to the purchaser.
1672	1672	26 Any serviceman filing a return hereunder shall also
1673	1673
1674	1674
1675	1675
1676	1676
1677	1677
1678	1678	HB2903 - 44 - LRB104 03448 HLH 13471 b
1679	1679
1680	1680
1681	1681	HB2903- 45 -LRB104 03448 HLH 13471 b HB2903 - 45 - LRB104 03448 HLH 13471 b
1682	1682	HB2903 - 45 - LRB104 03448 HLH 13471 b
1683	1683	1 include the total tax upon the selling price of tangible
1684	1684	2 personal property purchased for use by him as an incident to a
1685	1685	3 sale of service, and such serviceman shall remit the amount of
1686	1686	4 such tax to the Department when filing such return.
1687	1687	5 If experience indicates such action to be practicable, the
1688	1688	6 Department may prescribe and furnish a combination or joint
1689	1689	7 return which will enable servicemen, who are required to file
1690	1690	8 returns hereunder and also under the Service Occupation Tax
1691	1691	9 Act, to furnish all the return information required by both
1692	1692	10 Acts on the one form.
1693	1693	11 Where the serviceman has more than one business registered
1694	1694	12 with the Department under separate registration hereunder,
1695	1695	13 such serviceman shall not file each return that is due as a
1696	1696	14 single return covering all such registered businesses, but
1697	1697	15 shall file separate returns for each such registered business.
1698	1698	16 Beginning January 1, 1990, each month the Department shall
1699	1699	17 pay into the State and Local Tax Reform Fund, a special fund in
1700	1700	18 the State treasury Treasury, the net revenue realized for the
1701	1701	19 preceding month from the 1% tax imposed under this Act.
1702	1702	20 Beginning January 1, 1990, each month the Department shall
1703	1703	21 pay into the State and Local Sales Tax Reform Fund 20% of the
1704	1704	22 net revenue realized for the preceding month from the 6.25%
1705	1705	23 general rate on transfers of tangible personal property, other
1706	1706	24 than (i) tangible personal property which is purchased outside
1707	1707	25 Illinois at retail from a retailer and which is titled or
1708	1708	26 registered by an agency of this State's government and (ii)
1709	1709
1710	1710
1711	1711
1712	1712
1713	1713
1714	1714	HB2903 - 45 - LRB104 03448 HLH 13471 b
1715	1715
1716	1716
1717	1717	HB2903- 46 -LRB104 03448 HLH 13471 b HB2903 - 46 - LRB104 03448 HLH 13471 b
1718	1718	HB2903 - 46 - LRB104 03448 HLH 13471 b
1719	1719	1 aviation fuel sold on or after December 1, 2019. This
1720	1720	2 exception for aviation fuel only applies for so long as the
1721	1721	3 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1722	1722	4 47133 are binding on the State.
1723	1723	5 For aviation fuel sold on or after December 1, 2019, each
1724	1724	6 month the Department shall pay into the State Aviation Program
1725	1725	7 Fund 20% of the net revenue realized for the preceding month
1726	1726	8 from the 6.25% general rate on the selling price of aviation
1727	1727	9 fuel, less an amount estimated by the Department to be
1728	1728	10 required for refunds of the 20% portion of the tax on aviation
1729	1729	11 fuel under this Act, which amount shall be deposited into the
1730	1730	12 Aviation Fuel Sales Tax Refund Fund. The Department shall only
1731	1731	13 pay moneys into the State Aviation Program Fund and the
1732	1732	14 Aviation Fuel Sales Tax Refund Fund under this Act for so long
1733	1733	15 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
1734	1734	16 U.S.C. 47133 are binding on the State.
1735	1735	17 Beginning August 1, 2000, each month the Department shall
1736	1736	18 pay into the State and Local Sales Tax Reform Fund 100% of the
1737	1737	19 net revenue realized for the preceding month from the 1.25%
1738	1738	20 rate on the selling price of motor fuel and gasohol.
1739	1739	21 Beginning October 1, 2009, each month the Department shall
1740	1740	22 pay into the Capital Projects Fund an amount that is equal to
1741	1741	23 an amount estimated by the Department to represent 80% of the
1742	1742	24 net revenue realized for the preceding month from the sale of
1743	1743	25 candy, grooming and hygiene products, and soft drinks that had
1744	1744	26 been taxed at a rate of 1% prior to September 1, 2009 but that
1745	1745
1746	1746
1747	1747
1748	1748
1749	1749
1750	1750	HB2903 - 46 - LRB104 03448 HLH 13471 b
1751	1751
1752	1752
1753	1753	HB2903- 47 -LRB104 03448 HLH 13471 b HB2903 - 47 - LRB104 03448 HLH 13471 b
1754	1754	HB2903 - 47 - LRB104 03448 HLH 13471 b
1755	1755	1 are now taxed at 6.25%.
1756	1756	2 Beginning July 1, 2013, each month the Department shall
1757	1757	3 pay into the Underground Storage Tank Fund from the proceeds
1758	1758	4 collected under this Act, the Use Tax Act, the Service
1759	1759	5 Occupation Tax Act, and the Retailers' Occupation Tax Act an
1760	1760	6 amount equal to the average monthly deficit in the Underground
1761	1761	7 Storage Tank Fund during the prior year, as certified annually
1762	1762	8 by the Illinois Environmental Protection Agency, but the total
1763	1763	9 payment into the Underground Storage Tank Fund under this Act,
1764	1764	10 the Use Tax Act, the Service Occupation Tax Act, and the
1765	1765	11 Retailers' Occupation Tax Act shall not exceed $18,000,000 in
1766	1766	12 any State fiscal year. As used in this paragraph, the "average
1767	1767	13 monthly deficit" shall be equal to the difference between the
1768	1768	14 average monthly claims for payment by the fund and the average
1769	1769	15 monthly revenues deposited into the fund, excluding payments
1770	1770	16 made pursuant to this paragraph.
1771	1771	17 Beginning July 1, 2015, of the remainder of the moneys
1772	1772	18 received by the Department under the Use Tax Act, this Act, the
1773	1773	19 Service Occupation Tax Act, and the Retailers' Occupation Tax
1774	1774	20 Act, each month the Department shall deposit $500,000 into the
1775	1775	21 State Crime Laboratory Fund.
1776	1776	22 Of the remainder of the moneys received by the Department
1777	1777	23 pursuant to this Act, (a) 1.75% thereof shall be paid into the
1778	1778	24 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
1779	1779	25 and after July 1, 1989, 3.8% thereof shall be paid into the
1780	1780	26 Build Illinois Fund; provided, however, that if in any fiscal
1781	1781
1782	1782
1783	1783
1784	1784
1785	1785
1786	1786	HB2903 - 47 - LRB104 03448 HLH 13471 b
1787	1787
1788	1788
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1790	1790	HB2903 - 48 - LRB104 03448 HLH 13471 b
1791	1791	1 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
1792	1792	2 may be, of the moneys received by the Department and required
1793	1793	3 to be paid into the Build Illinois Fund pursuant to Section 3
1794	1794	4 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
1795	1795	5 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
1796	1796	6 Service Occupation Tax Act, such Acts being hereinafter called
1797	1797	7 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
1798	1798	8 may be, of moneys being hereinafter called the "Tax Act
1799	1799	9 Amount", and (2) the amount transferred to the Build Illinois
1800	1800	10 Fund from the State and Local Sales Tax Reform Fund shall be
1801	1801	11 less than the Annual Specified Amount (as defined in Section 3
1802	1802	12 of the Retailers' Occupation Tax Act), an amount equal to the
1803	1803	13 difference shall be immediately paid into the Build Illinois
1804	1804	14 Fund from other moneys received by the Department pursuant to
1805	1805	15 the Tax Acts; and further provided, that if on the last
1806	1806	16 business day of any month the sum of (1) the Tax Act Amount
1807	1807	17 required to be deposited into the Build Illinois Bond Account
1808	1808	18 in the Build Illinois Fund during such month and (2) the amount
1809	1809	19 transferred during such month to the Build Illinois Fund from
1810	1810	20 the State and Local Sales Tax Reform Fund shall have been less
1811	1811	21 than 1/12 of the Annual Specified Amount, an amount equal to
1812	1812	22 the difference shall be immediately paid into the Build
1813	1813	23 Illinois Fund from other moneys received by the Department
1814	1814	24 pursuant to the Tax Acts; and, further provided, that in no
1815	1815	25 event shall the payments required under the preceding proviso
1816	1816	26 result in aggregate payments into the Build Illinois Fund
1817	1817
1818	1818
1819	1819
1820	1820
1821	1821
1822	1822	HB2903 - 48 - LRB104 03448 HLH 13471 b
1823	1823
1824	1824
1825	1825	HB2903- 49 -LRB104 03448 HLH 13471 b HB2903 - 49 - LRB104 03448 HLH 13471 b
1826	1826	HB2903 - 49 - LRB104 03448 HLH 13471 b
1827	1827	1 pursuant to this clause (b) for any fiscal year in excess of
1828	1828	2 the greater of (i) the Tax Act Amount or (ii) the Annual
1829	1829	3 Specified Amount for such fiscal year; and, further provided,
1830	1830	4 that the amounts payable into the Build Illinois Fund under
1831	1831	5 this clause (b) shall be payable only until such time as the
1832	1832	6 aggregate amount on deposit under each trust indenture
1833	1833	7 securing Bonds issued and outstanding pursuant to the Build
1834	1834	8 Illinois Bond Act is sufficient, taking into account any
1835	1835	9 future investment income, to fully provide, in accordance with
1836	1836	10 such indenture, for the defeasance of or the payment of the
1837	1837	11 principal of, premium, if any, and interest on the Bonds
1838	1838	12 secured by such indenture and on any Bonds expected to be
1839	1839	13 issued thereafter and all fees and costs payable with respect
1840	1840	14 thereto, all as certified by the Director of the Bureau of the
1841	1841	15 Budget (now Governor's Office of Management and Budget). If on
1842	1842	16 the last business day of any month in which Bonds are
1843	1843	17 outstanding pursuant to the Build Illinois Bond Act, the
1844	1844	18 aggregate of the moneys deposited in the Build Illinois Bond
1845	1845	19 Account in the Build Illinois Fund in such month shall be less
1846	1846	20 than the amount required to be transferred in such month from
1847	1847	21 the Build Illinois Bond Account to the Build Illinois Bond
1848	1848	22 Retirement and Interest Fund pursuant to Section 13 of the
1849	1849	23 Build Illinois Bond Act, an amount equal to such deficiency
1850	1850	24 shall be immediately paid from other moneys received by the
1851	1851	25 Department pursuant to the Tax Acts to the Build Illinois
1852	1852	26 Fund; provided, however, that any amounts paid to the Build
1853	1853
1854	1854
1855	1855
1856	1856
1857	1857
1858	1858	HB2903 - 49 - LRB104 03448 HLH 13471 b
1859	1859
1860	1860
1861	1861	HB2903- 50 -LRB104 03448 HLH 13471 b HB2903 - 50 - LRB104 03448 HLH 13471 b
1862	1862	HB2903 - 50 - LRB104 03448 HLH 13471 b
1863	1863	1 Illinois Fund in any fiscal year pursuant to this sentence
1864	1864	2 shall be deemed to constitute payments pursuant to clause (b)
1865	1865	3 of the preceding sentence and shall reduce the amount
1866	1866	4 otherwise payable for such fiscal year pursuant to clause (b)
1867	1867	5 of the preceding sentence. The moneys received by the
1868	1868	6 Department pursuant to this Act and required to be deposited
1869	1869	7 into the Build Illinois Fund are subject to the pledge, claim
1870	1870	8 and charge set forth in Section 12 of the Build Illinois Bond
1871	1871	9 Act.
1872	1872	10 Subject to payment of amounts into the Build Illinois Fund
1873	1873	11 as provided in the preceding paragraph or in any amendment
1874	1874	12 thereto hereafter enacted, the following specified monthly
1875	1875	13 installment of the amount requested in the certificate of the
1876	1876	14 Chairman of the Metropolitan Pier and Exposition Authority
1877	1877	15 provided under Section 8.25f of the State Finance Act, but not
1878	1878	16 in excess of the sums designated as "Total Deposit", shall be
1879	1879	17 deposited in the aggregate from collections under Section 9 of
1880	1880	18 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
1881	1881	19 9 of the Service Occupation Tax Act, and Section 3 of the
1882	1882	20 Retailers' Occupation Tax Act into the McCormick Place
1883	1883	21 Expansion Project Fund in the specified fiscal years.
1884	1884	22Fiscal YearTotal Deposit231993 $0241994 53,000,000251995 58,000,000 22 Fiscal Year Total Deposit 23 1993 $0 24 1994 53,000,000 25 1995 58,000,000
1885	1885	22 Fiscal Year Total Deposit
1886	1886	23 1993 $0
1887	1887	24 1994 53,000,000
1888	1888	25 1995 58,000,000
1889	1889
1890	1890
1891	1891
1892	1892
1893	1893
1894	1894	HB2903 - 50 - LRB104 03448 HLH 13471 b
1895	1895
1896	1896
1897	1897	22 Fiscal Year Total Deposit
1898	1898	23 1993 $0
1899	1899	24 1994 53,000,000
1900	1900	25 1995 58,000,000
1901	1901
1902	1902
1903	1903	HB2903- 51 -LRB104 03448 HLH 13471 b HB2903 - 51 - LRB104 03448 HLH 13471 b
1904	1904	HB2903 - 51 - LRB104 03448 HLH 13471 b
1905	1905	11996 61,000,00021997 64,000,00031998 68,000,00041999 71,000,00052000 75,000,00062001 80,000,00072002 93,000,00082003 99,000,00092004103,000,000102005108,000,000112006113,000,000122007119,000,000132008126,000,000142009132,000,000152010139,000,000162011146,000,000172012153,000,000182013161,000,000192014170,000,000202015179,000,000212016189,000,000222017199,000,000232018210,000,000242019221,000,000252020233,000,000262021300,000,000 1 1996 61,000,000 2 1997 64,000,000 3 1998 68,000,000 4 1999 71,000,000 5 2000 75,000,000 6 2001 80,000,000 7 2002 93,000,000 8 2003 99,000,000 9 2004 103,000,000 10 2005 108,000,000 11 2006 113,000,000 12 2007 119,000,000 13 2008 126,000,000 14 2009 132,000,000 15 2010 139,000,000 16 2011 146,000,000 17 2012 153,000,000 18 2013 161,000,000 19 2014 170,000,000 20 2015 179,000,000 21 2016 189,000,000 22 2017 199,000,000 23 2018 210,000,000 24 2019 221,000,000 25 2020 233,000,000 26 2021 300,000,000
1906	1906	1 1996 61,000,000
1907	1907	2 1997 64,000,000
1908	1908	3 1998 68,000,000
1909	1909	4 1999 71,000,000
1910	1910	5 2000 75,000,000
1911	1911	6 2001 80,000,000
1912	1912	7 2002 93,000,000
1913	1913	8 2003 99,000,000
1914	1914	9 2004 103,000,000
1915	1915	10 2005 108,000,000
1916	1916	11 2006 113,000,000
1917	1917	12 2007 119,000,000
1918	1918	13 2008 126,000,000
1919	1919	14 2009 132,000,000
1920	1920	15 2010 139,000,000
1921	1921	16 2011 146,000,000
1922	1922	17 2012 153,000,000
1923	1923	18 2013 161,000,000
1924	1924	19 2014 170,000,000
1925	1925	20 2015 179,000,000
1926	1926	21 2016 189,000,000
1927	1927	22 2017 199,000,000
1928	1928	23 2018 210,000,000
1929	1929	24 2019 221,000,000
1930	1930	25 2020 233,000,000
1931	1931	26 2021 300,000,000
1932	1932
1933	1933
1934	1934
1935	1935
1936	1936
1937	1937	HB2903 - 51 - LRB104 03448 HLH 13471 b
1938	1938
1939	1939	1 1996 61,000,000
1940	1940	2 1997 64,000,000
1941	1941	3 1998 68,000,000
1942	1942	4 1999 71,000,000
1943	1943	5 2000 75,000,000
1944	1944	6 2001 80,000,000
1945	1945	7 2002 93,000,000
1946	1946	8 2003 99,000,000
1947	1947	9 2004 103,000,000
1948	1948	10 2005 108,000,000
1949	1949	11 2006 113,000,000
1950	1950	12 2007 119,000,000
1951	1951	13 2008 126,000,000
1952	1952	14 2009 132,000,000
1953	1953	15 2010 139,000,000
1954	1954	16 2011 146,000,000
1955	1955	17 2012 153,000,000
1956	1956	18 2013 161,000,000
1957	1957	19 2014 170,000,000
1958	1958	20 2015 179,000,000
1959	1959	21 2016 189,000,000
1960	1960	22 2017 199,000,000
1961	1961	23 2018 210,000,000
1962	1962	24 2019 221,000,000
1963	1963	25 2020 233,000,000
1964	1964	26 2021 300,000,000
1965	1965
1966	1966
1967	1967	HB2903- 52 -LRB104 03448 HLH 13471 b HB2903 - 52 - LRB104 03448 HLH 13471 b
1968	1968	HB2903 - 52 - LRB104 03448 HLH 13471 b
1969	1969	12022300,000,00022023300,000,00032024 300,000,00042025 300,000,00052026 300,000,00062027 375,000,00072028 375,000,00082029 375,000,00092030 375,000,000102031 375,000,000112032 375,000,000122033 375,000,000132034375,000,000142035375,000,000152036450,000,00016and 17each fiscal year 18thereafter that bonds 19are outstanding under 20Section 13.2 of the 21Metropolitan Pier and 22Exposition Authority Act, 23but not after fiscal year 2060. 1 2022 300,000,000 2 2023 300,000,000 3 2024 300,000,000 4 2025 300,000,000 5 2026 300,000,000 6 2027 375,000,000 7 2028 375,000,000 8 2029 375,000,000 9 2030 375,000,000 10 2031 375,000,000 11 2032 375,000,000 12 2033 375,000,000 13 2034 375,000,000 14 2035 375,000,000 15 2036 450,000,000 16 and 17 each fiscal year 18 thereafter that bonds 19 are outstanding under 20 Section 13.2 of the 21 Metropolitan Pier and 22 Exposition Authority Act, 23 but not after fiscal year 2060.
1970	1970	1 2022 300,000,000
1971	1971	2 2023 300,000,000
1972	1972	3 2024 300,000,000
1973	1973	4 2025 300,000,000
1974	1974	5 2026 300,000,000
1975	1975	6 2027 375,000,000
1976	1976	7 2028 375,000,000
1977	1977	8 2029 375,000,000
1978	1978	9 2030 375,000,000
1979	1979	10 2031 375,000,000
1980	1980	11 2032 375,000,000
1981	1981	12 2033 375,000,000
1982	1982	13 2034 375,000,000
1983	1983	14 2035 375,000,000
1984	1984	15 2036 450,000,000
1985	1985	16 and
1986	1986	17 each fiscal year
1987	1987	18 thereafter that bonds
1988	1988	19 are outstanding under
1989	1989	20 Section 13.2 of the
1990	1990	21 Metropolitan Pier and
1991	1991	22 Exposition Authority Act,
1992	1992	23 but not after fiscal year 2060.
1993	1993	24 Beginning July 20, 1993 and in each month of each fiscal
1994	1994	25 year thereafter, one-eighth of the amount requested in the
1995	1995	26 certificate of the Chairman of the Metropolitan Pier and
1996	1996
1997	1997
1998	1998
1999	1999
2000	2000
2001	2001	HB2903 - 52 - LRB104 03448 HLH 13471 b
2002	2002
2003	2003	1 2022 300,000,000
2004	2004	2 2023 300,000,000
2005	2005	3 2024 300,000,000
2006	2006	4 2025 300,000,000
2007	2007	5 2026 300,000,000
2008	2008	6 2027 375,000,000
2009	2009	7 2028 375,000,000
2010	2010	8 2029 375,000,000
2011	2011	9 2030 375,000,000
2012	2012	10 2031 375,000,000
2013	2013	11 2032 375,000,000
2014	2014	12 2033 375,000,000
2015	2015	13 2034 375,000,000
2016	2016	14 2035 375,000,000
2017	2017	15 2036 450,000,000
2018	2018	16 and
2019	2019	17 each fiscal year
2020	2020	18 thereafter that bonds
2021	2021	19 are outstanding under
2022	2022	20 Section 13.2 of the
2023	2023	21 Metropolitan Pier and
2024	2024	22 Exposition Authority Act,
2025	2025	23 but not after fiscal year 2060.
2026	2026
2027	2027
2028	2028	HB2903- 53 -LRB104 03448 HLH 13471 b HB2903 - 53 - LRB104 03448 HLH 13471 b
2029	2029	HB2903 - 53 - LRB104 03448 HLH 13471 b
2030	2030	1 Exposition Authority for that fiscal year, less the amount
2031	2031	2 deposited into the McCormick Place Expansion Project Fund by
2032	2032	3 the State Treasurer in the respective month under subsection
2033	2033	4 (g) of Section 13 of the Metropolitan Pier and Exposition
2034	2034	5 Authority Act, plus cumulative deficiencies in the deposits
2035	2035	6 required under this Section for previous months and years,
2036	2036	7 shall be deposited into the McCormick Place Expansion Project
2037	2037	8 Fund, until the full amount requested for the fiscal year, but
2038	2038	9 not in excess of the amount specified above as "Total
2039	2039	10 Deposit", has been deposited.
2040	2040	11 Subject to payment of amounts into the Capital Projects
2041	2041	12 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
2042	2042	13 and the McCormick Place Expansion Project Fund pursuant to the
2043	2043	14 preceding paragraphs or in any amendments thereto hereafter
2044	2044	15 enacted, for aviation fuel sold on or after December 1, 2019,
2045	2045	16 the Department shall each month deposit into the Aviation Fuel
2046	2046	17 Sales Tax Refund Fund an amount estimated by the Department to
2047	2047	18 be required for refunds of the 80% portion of the tax on
2048	2048	19 aviation fuel under this Act. The Department shall only
2049	2049	20 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
2050	2050	21 under this paragraph for so long as the revenue use
2051	2051	22 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
2052	2052	23 binding on the State.
2053	2053	24 Subject to payment of amounts into the Build Illinois Fund
2054	2054	25 and the McCormick Place Expansion Project Fund pursuant to the
2055	2055	26 preceding paragraphs or in any amendments thereto hereafter
2056	2056
2057	2057
2058	2058
2059	2059
2060	2060
2061	2061	HB2903 - 53 - LRB104 03448 HLH 13471 b
2062	2062
2063	2063
2064	2064	HB2903- 54 -LRB104 03448 HLH 13471 b HB2903 - 54 - LRB104 03448 HLH 13471 b
2065	2065	HB2903 - 54 - LRB104 03448 HLH 13471 b
2066	2066	1 enacted, beginning July 1, 1993 and ending on September 30,
2067	2067	2 2013, the Department shall each month pay into the Illinois
2068	2068	3 Tax Increment Fund 0.27% of 80% of the net revenue realized for
2069	2069	4 the preceding month from the 6.25% general rate on the selling
2070	2070	5 price of tangible personal property.
2071	2071	6 Subject to payment of amounts into the Build Illinois
2072	2072	7 Fund, the McCormick Place Expansion Project Fund, the Illinois
2073	2073	8 Tax Increment Fund, pursuant to the preceding paragraphs or in
2074	2074	9 any amendments to this Section hereafter enacted, beginning on
2075	2075	10 the first day of the first calendar month to occur on or after
2076	2076	11 August 26, 2014 (the effective date of Public Act 98-1098),
2077	2077	12 each month, from the collections made under Section 9 of the
2078	2078	13 Use Tax Act, Section 9 of the Service Use Tax Act, Section 9 of
2079	2079	14 the Service Occupation Tax Act, and Section 3 of the
2080	2080	15 Retailers' Occupation Tax Act, the Department shall pay into
2081	2081	16 the Tax Compliance and Administration Fund, to be used,
2082	2082	17 subject to appropriation, to fund additional auditors and
2083	2083	18 compliance personnel at the Department of Revenue, an amount
2084	2084	19 equal to 1/12 of 5% of 80% of the cash receipts collected
2085	2085	20 during the preceding fiscal year by the Audit Bureau of the
2086	2086	21 Department under the Use Tax Act, the Service Use Tax Act, the
2087	2087	22 Service Occupation Tax Act, the Retailers' Occupation Tax Act,
2088	2088	23 and associated local occupation and use taxes administered by
2089	2089	24 the Department.
2090	2090	25 Subject to payments of amounts into the Build Illinois
2091	2091	26 Fund, the McCormick Place Expansion Project Fund, the Illinois
2092	2092
2093	2093
2094	2094
2095	2095
2096	2096
2097	2097	HB2903 - 54 - LRB104 03448 HLH 13471 b
2098	2098
2099	2099
2100	2100	HB2903- 55 -LRB104 03448 HLH 13471 b HB2903 - 55 - LRB104 03448 HLH 13471 b
2101	2101	HB2903 - 55 - LRB104 03448 HLH 13471 b
2102	2102	1 Tax Increment Fund, and the Tax Compliance and Administration
2103	2103	2 Fund as provided in this Section, beginning on July 1, 2018 the
2104	2104	3 Department shall pay each month into the Downstate Public
2105	2105	4 Transportation Fund the moneys required to be so paid under
2106	2106	5 Section 2-3 of the Downstate Public Transportation Act.
2107	2107	6 Subject to successful execution and delivery of a
2108	2108	7 public-private agreement between the public agency and private
2109	2109	8 entity and completion of the civic build, beginning on July 1,
2110	2110	9 2023, of the remainder of the moneys received by the
2111	2111	10 Department under the Use Tax Act, the Service Use Tax Act, the
2112	2112	11 Service Occupation Tax Act, and this Act, the Department shall
2113	2113	12 deposit the following specified deposits in the aggregate from
2114	2114	13 collections under the Use Tax Act, the Service Use Tax Act, the
2115	2115	14 Service Occupation Tax Act, and the Retailers' Occupation Tax
2116	2116	15 Act, as required under Section 8.25g of the State Finance Act
2117	2117	16 for distribution consistent with the Public-Private
2118	2118	17 Partnership for Civic and Transit Infrastructure Project Act.
2119	2119	18 The moneys received by the Department pursuant to this Act and
2120	2120	19 required to be deposited into the Civic and Transit
2121	2121	20 Infrastructure Fund are subject to the pledge, claim, and
2122	2122	21 charge set forth in Section 25-55 of the Public-Private
2123	2123	22 Partnership for Civic and Transit Infrastructure Project Act.
2124	2124	23 As used in this paragraph, "civic build", "private entity",
2125	2125	24 "public-private agreement", and "public agency" have the
2126	2126	25 meanings provided in Section 25-10 of the Public-Private
2127	2127	26 Partnership for Civic and Transit Infrastructure Project Act.
2128	2128
2129	2129
2130	2130
2131	2131
2132	2132
2133	2133	HB2903 - 55 - LRB104 03448 HLH 13471 b
2134	2134
2135	2135
2136	2136	HB2903- 56 -LRB104 03448 HLH 13471 b HB2903 - 56 - LRB104 03448 HLH 13471 b
2137	2137	HB2903 - 56 - LRB104 03448 HLH 13471 b
2138	2138	1 Fiscal Year............................Total Deposit
2139	2139	2 2024....................................$200,000,000
2140	2140	3 2025....................................$206,000,000
2141	2141	4 2026....................................$212,200,000
2142	2142	5 2027....................................$218,500,000
2143	2143	6 2028....................................$225,100,000
2144	2144	7 2029....................................$288,700,000
2145	2145	8 2030....................................$298,900,000
2146	2146	9 2031....................................$309,300,000
2147	2147	10 2032....................................$320,100,000
2148	2148	11 2033....................................$331,200,000
2149	2149	12 2034....................................$341,200,000
2150	2150	13 2035....................................$351,400,000
2151	2151	14 2036....................................$361,900,000
2152	2152	15 2037....................................$372,800,000
2153	2153	16 2038....................................$384,000,000
2154	2154	17 2039....................................$395,500,000
2155	2155	18 2040....................................$407,400,000
2156	2156	19 2041....................................$419,600,000
2157	2157	20 2042....................................$432,200,000
2158	2158	21 2043....................................$445,100,000
2159	2159	22 Beginning July 1, 2021 and until July 1, 2022, subject to
2160	2160	23 the payment of amounts into the State and Local Sales Tax
2161	2161	24 Reform Fund, the Build Illinois Fund, the McCormick Place
2162	2162	25 Expansion Project Fund, the Energy Infrastructure Fund, and
2163	2163	26 the Tax Compliance and Administration Fund as provided in this
2164	2164
2165	2165
2166	2166
2167	2167
2168	2168
2169	2169	HB2903 - 56 - LRB104 03448 HLH 13471 b
2170	2170
2171	2171
2172	2172	HB2903- 57 -LRB104 03448 HLH 13471 b HB2903 - 57 - LRB104 03448 HLH 13471 b
2173	2173	HB2903 - 57 - LRB104 03448 HLH 13471 b
2174	2174	1 Section, the Department shall pay each month into the Road
2175	2175	2 Fund the amount estimated to represent 16% of the net revenue
2176	2176	3 realized from the taxes imposed on motor fuel and gasohol.
2177	2177	4 Beginning July 1, 2022 and until July 1, 2023, subject to the
2178	2178	5 payment of amounts into the State and Local Sales Tax Reform
2179	2179	6 Fund, the Build Illinois Fund, the McCormick Place Expansion
2180	2180	7 Project Fund, the Illinois Tax Increment Fund, and the Tax
2181	2181	8 Compliance and Administration Fund as provided in this
2182	2182	9 Section, the Department shall pay each month into the Road
2183	2183	10 Fund the amount estimated to represent 32% of the net revenue
2184	2184	11 realized from the taxes imposed on motor fuel and gasohol.
2185	2185	12 Beginning July 1, 2023 and until July 1, 2024, subject to the
2186	2186	13 payment of amounts into the State and Local Sales Tax Reform
2187	2187	14 Fund, the Build Illinois Fund, the McCormick Place Expansion
2188	2188	15 Project Fund, the Illinois Tax Increment Fund, and the Tax
2189	2189	16 Compliance and Administration Fund as provided in this
2190	2190	17 Section, the Department shall pay each month into the Road
2191	2191	18 Fund the amount estimated to represent 48% of the net revenue
2192	2192	19 realized from the taxes imposed on motor fuel and gasohol.
2193	2193	20 Beginning July 1, 2024 and until July 1, 2025, subject to the
2194	2194	21 payment of amounts into the State and Local Sales Tax Reform
2195	2195	22 Fund, the Build Illinois Fund, the McCormick Place Expansion
2196	2196	23 Project Fund, the Illinois Tax Increment Fund, and the Tax
2197	2197	24 Compliance and Administration Fund as provided in this
2198	2198	25 Section, the Department shall pay each month into the Road
2199	2199	26 Fund the amount estimated to represent 64% of the net revenue
2200	2200
2201	2201
2202	2202
2203	2203
2204	2204
2205	2205	HB2903 - 57 - LRB104 03448 HLH 13471 b
2206	2206
2207	2207
2208	2208	HB2903- 58 -LRB104 03448 HLH 13471 b HB2903 - 58 - LRB104 03448 HLH 13471 b
2209	2209	HB2903 - 58 - LRB104 03448 HLH 13471 b
2210	2210	1 realized from the taxes imposed on motor fuel and gasohol.
2211	2211	2 Beginning on July 1, 2025, subject to the payment of amounts
2212	2212	3 into the State and Local Sales Tax Reform Fund, the Build
2213	2213	4 Illinois Fund, the McCormick Place Expansion Project Fund, the
2214	2214	5 Illinois Tax Increment Fund, and the Tax Compliance and
2215	2215	6 Administration Fund as provided in this Section, the
2216	2216	7 Department shall pay each month into the Road Fund the amount
2217	2217	8 estimated to represent 80% of the net revenue realized from
2218	2218	9 the taxes imposed on motor fuel and gasohol. As used in this
2219	2219	10 paragraph "motor fuel" has the meaning given to that term in
2220	2220	11 Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
2221	2221	12 meaning given to that term in Section 3-40 of the Use Tax Act.
2222	2222	13 Until July 1, 2025, of Of the remainder of the moneys
2223	2223	14 received by the Department pursuant to this Act, 75% thereof
2224	2224	15 shall be paid into the General Revenue Fund of the State
2225	2225	16 treasury Treasury and 25% shall be reserved in a special
2226	2226	17 account and used only for the transfer to the Common School
2227	2227	18 Fund as part of the monthly transfer from the General Revenue
2228	2228	19 Fund in accordance with Section 8a of the State Finance Act.
2229	2229	20 Beginning July 1, 2025, of the remainder of the moneys
2230	2230	21 received by the Department pursuant to this Act, 75% shall be
2231	2231	22 deposited into the General Revenue Fund and 25% shall be
2232	2232	23 deposited into the Common School Fund.
2233	2233	24 As soon as possible after the first day of each month, upon
2234	2234	25 certification of the Department of Revenue, the Comptroller
2235	2235	26 shall order transferred and the Treasurer shall transfer from
2236	2236
2237	2237
2238	2238
2239	2239
2240	2240
2241	2241	HB2903 - 58 - LRB104 03448 HLH 13471 b
2242	2242
2243	2243
2244	2244	HB2903- 59 -LRB104 03448 HLH 13471 b HB2903 - 59 - LRB104 03448 HLH 13471 b
2245	2245	HB2903 - 59 - LRB104 03448 HLH 13471 b
2246	2246	1 the General Revenue Fund to the Motor Fuel Tax Fund an amount
2247	2247	2 equal to 1.7% of 80% of the net revenue realized under this Act
2248	2248	3 for the second preceding month. Beginning April 1, 2000, this
2249	2249	4 transfer is no longer required and shall not be made.
2250	2250	5 Net revenue realized for a month shall be the revenue
2251	2251	6 collected by the State pursuant to this Act, less the amount
2252	2252	7 paid out during that month as refunds to taxpayers for
2253	2253	8 overpayment of liability.
2254	2254	9 (Source: P.A. 102-700, eff. 4-19-22; 103-363, eff. 7-28-23;
2255	2255	10 103-592, Article 75, Section 75-10, eff. 1-1-25; 103-592,
2256	2256	11 Article 110, Section 110-10, eff. 6-7-24; revised 11-26-24.)
2257	2257	12 Section 15. The Service Occupation Tax Act is amended by
2258	2258	13 changing Section 9 as follows:
2259	2259	14 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
2260	2260	15 Sec. 9. Each serviceman required or authorized to collect
2261	2261	16 the tax herein imposed shall pay to the Department the amount
2262	2262	17 of such tax at the time when he is required to file his return
2263	2263	18 for the period during which such tax was collectible, less a
2264	2264	19 discount of 2.1% prior to January 1, 1990, and 1.75% on and
2265	2265	20 after January 1, 1990, or $5 per calendar year, whichever is
2266	2266	21 greater, which is allowed to reimburse the serviceman for
2267	2267	22 expenses incurred in collecting the tax, keeping records,
2268	2268	23 preparing and filing returns, remitting the tax, and supplying
2269	2269	24 data to the Department on request. Beginning with returns due
2270	2270
2271	2271
2272	2272
2273	2273
2274	2274
2275	2275	HB2903 - 59 - LRB104 03448 HLH 13471 b
2276	2276
2277	2277
2278	2278	HB2903- 60 -LRB104 03448 HLH 13471 b HB2903 - 60 - LRB104 03448 HLH 13471 b
2279	2279	HB2903 - 60 - LRB104 03448 HLH 13471 b
2280	2280	1 on or after January 1, 2025, the vendor's discount allowed in
2281	2281	2 this Section, the Retailers' Occupation Tax Act, the Use Tax
2282	2282	3 Act, and the Service Use Tax Act, including any local tax
2283	2283	4 administered by the Department and reported on the same
2284	2284	5 return, shall not exceed $1,000 per month in the aggregate.
2285	2285	6 When determining the discount allowed under this Section,
2286	2286	7 servicemen shall include the amount of tax that would have
2287	2287	8 been due at the 1% rate but for the 0% rate imposed under
2288	2288	9 Public Act 102-700. The discount under this Section is not
2289	2289	10 allowed for the 1.25% portion of taxes paid on aviation fuel
2290	2290	11 that is subject to the revenue use requirements of 49 U.S.C.
2291	2291	12 47107(b) and 49 U.S.C. 47133. The discount allowed under this
2292	2292	13 Section is allowed only for returns that are filed in the
2293	2293	14 manner required by this Act. The Department may disallow the
2294	2294	15 discount for servicemen whose certificate of registration is
2295	2295	16 revoked at the time the return is filed, but only if the
2296	2296	17 Department's decision to revoke the certificate of
2297	2297	18 registration has become final.
2298	2298	19 Where such tangible personal property is sold under a
2299	2299	20 conditional sales contract, or under any other form of sale
2300	2300	21 wherein the payment of the principal sum, or a part thereof, is
2301	2301	22 extended beyond the close of the period for which the return is
2302	2302	23 filed, the serviceman, in collecting the tax may collect, for
2303	2303	24 each tax return period, only the tax applicable to the part of
2304	2304	25 the selling price actually received during such tax return
2305	2305	26 period.
2306	2306
2307	2307
2308	2308
2309	2309
2310	2310
2311	2311	HB2903 - 60 - LRB104 03448 HLH 13471 b
2312	2312
2313	2313
2314	2314	HB2903- 61 -LRB104 03448 HLH 13471 b HB2903 - 61 - LRB104 03448 HLH 13471 b
2315	2315	HB2903 - 61 - LRB104 03448 HLH 13471 b
2316	2316	1 Except as provided hereinafter in this Section, on or
2317	2317	2 before the twentieth day of each calendar month, such
2318	2318	3 serviceman shall file a return for the preceding calendar
2319	2319	4 month in accordance with reasonable rules and regulations to
2320	2320	5 be promulgated by the Department of Revenue. Such return shall
2321	2321	6 be filed on a form prescribed by the Department and shall
2322	2322	7 contain such information as the Department may reasonably
2323	2323	8 require. The return shall include the gross receipts which
2324	2324	9 were received during the preceding calendar month or quarter
2325	2325	10 on the following items upon which tax would have been due but
2326	2326	11 for the 0% rate imposed under Public Act 102-700: (i) food for
2327	2327	12 human consumption that is to be consumed off the premises
2328	2328	13 where it is sold (other than alcoholic beverages, food
2329	2329	14 consisting of or infused with adult use cannabis, soft drinks,
2330	2330	15 and food that has been prepared for immediate consumption);
2331	2331	16 and (ii) food prepared for immediate consumption and
2332	2332	17 transferred incident to a sale of service subject to this Act
2333	2333	18 or the Service Use Tax Act by an entity licensed under the
2334	2334	19 Hospital Licensing Act, the Nursing Home Care Act, the
2335	2335	20 Assisted Living and Shared Housing Act, the ID/DD Community
2336	2336	21 Care Act, the MC/DD Act, the Specialized Mental Health
2337	2337	22 Rehabilitation Act of 2013, or the Child Care Act of 1969, or
2338	2338	23 an entity that holds a permit issued pursuant to the Life Care
2339	2339	24 Facilities Act. The return shall also include the amount of
2340	2340	25 tax that would have been due on the items listed in the
2341	2341	26 previous sentence but for the 0% rate imposed under Public Act
2342	2342
2343	2343
2344	2344
2345	2345
2346	2346
2347	2347	HB2903 - 61 - LRB104 03448 HLH 13471 b
2348	2348
2349	2349
2350	2350	HB2903- 62 -LRB104 03448 HLH 13471 b HB2903 - 62 - LRB104 03448 HLH 13471 b
2351	2351	HB2903 - 62 - LRB104 03448 HLH 13471 b
2352	2352	1 102-700.
2353	2353	2 On and after January 1, 2018, with respect to servicemen
2354	2354	3 whose annual gross receipts average $20,000 or more, all
2355	2355	4 returns required to be filed pursuant to this Act shall be
2356	2356	5 filed electronically. Servicemen who demonstrate that they do
2357	2357	6 not have access to the Internet or demonstrate hardship in
2358	2358	7 filing electronically may petition the Department to waive the
2359	2359	8 electronic filing requirement.
2360	2360	9 The Department may require returns to be filed on a
2361	2361	10 quarterly basis. If so required, a return for each calendar
2362	2362	11 quarter shall be filed on or before the twentieth day of the
2363	2363	12 calendar month following the end of such calendar quarter. The
2364	2364	13 taxpayer shall also file a return with the Department for each
2365	2365	14 of the first two months of each calendar quarter, on or before
2366	2366	15 the twentieth day of the following calendar month, stating:
2367	2367	16 1. The name of the seller;
2368	2368	17 2. The address of the principal place of business from
2369	2369	18 which he engages in business as a serviceman in this
2370	2370	19 State;
2371	2371	20 3. The total amount of taxable receipts received by
2372	2372	21 him during the preceding calendar month, including
2373	2373	22 receipts from charge and time sales, but less all
2374	2374	23 deductions allowed by law;
2375	2375	24 4. The amount of credit provided in Section 2d of this
2376	2376	25 Act;
2377	2377	26 5. The amount of tax due;
2378	2378
2379	2379
2380	2380
2381	2381
2382	2382
2383	2383	HB2903 - 62 - LRB104 03448 HLH 13471 b
2384	2384
2385	2385
2386	2386	HB2903- 63 -LRB104 03448 HLH 13471 b HB2903 - 63 - LRB104 03448 HLH 13471 b
2387	2387	HB2903 - 63 - LRB104 03448 HLH 13471 b
2388	2388	1 5-5. The signature of the taxpayer; and
2389	2389	2 6. Such other reasonable information as the Department
2390	2390	3 may require.
2391	2391	4 Each serviceman required or authorized to collect the tax
2392	2392	5 herein imposed on aviation fuel acquired as an incident to the
2393	2393	6 purchase of a service in this State during the preceding
2394	2394	7 calendar month shall, instead of reporting and paying tax as
2395	2395	8 otherwise required by this Section, report and pay such tax on
2396	2396	9 a separate aviation fuel tax return. The requirements related
2397	2397	10 to the return shall be as otherwise provided in this Section.
2398	2398	11 Notwithstanding any other provisions of this Act to the
2399	2399	12 contrary, servicemen transferring aviation fuel incident to
2400	2400	13 sales of service shall file all aviation fuel tax returns and
2401	2401	14 shall make all aviation fuel tax payments by electronic means
2402	2402	15 in the manner and form required by the Department. For
2403	2403	16 purposes of this Section, "aviation fuel" means jet fuel and
2404	2404	17 aviation gasoline.
2405	2405	18 If a taxpayer fails to sign a return within 30 days after
2406	2406	19 the proper notice and demand for signature by the Department,
2407	2407	20 the return shall be considered valid and any amount shown to be
2408	2408	21 due on the return shall be deemed assessed.
2409	2409	22 Notwithstanding any other provision of this Act to the
2410	2410	23 contrary, servicemen subject to tax on cannabis shall file all
2411	2411	24 cannabis tax returns and shall make all cannabis tax payments
2412	2412	25 by electronic means in the manner and form required by the
2413	2413	26 Department.
2414	2414
2415	2415
2416	2416
2417	2417
2418	2418
2419	2419	HB2903 - 63 - LRB104 03448 HLH 13471 b
2420	2420
2421	2421
2422	2422	HB2903- 64 -LRB104 03448 HLH 13471 b HB2903 - 64 - LRB104 03448 HLH 13471 b
2423	2423	HB2903 - 64 - LRB104 03448 HLH 13471 b
2424	2424	1 Prior to October 1, 2003, and on and after September 1,
2425	2425	2 2004 a serviceman may accept a Manufacturer's Purchase Credit
2426	2426	3 certification from a purchaser in satisfaction of Service Use
2427	2427	4 Tax as provided in Section 3-70 of the Service Use Tax Act if
2428	2428	5 the purchaser provides the appropriate documentation as
2429	2429	6 required by Section 3-70 of the Service Use Tax Act. A
2430	2430	7 Manufacturer's Purchase Credit certification, accepted prior
2431	2431	8 to October 1, 2003 or on or after September 1, 2004 by a
2432	2432	9 serviceman as provided in Section 3-70 of the Service Use Tax
2433	2433	10 Act, may be used by that serviceman to satisfy Service
2434	2434	11 Occupation Tax liability in the amount claimed in the
2435	2435	12 certification, not to exceed 6.25% of the receipts subject to
2436	2436	13 tax from a qualifying purchase. A Manufacturer's Purchase
2437	2437	14 Credit reported on any original or amended return filed under
2438	2438	15 this Act after October 20, 2003 for reporting periods prior to
2439	2439	16 September 1, 2004 shall be disallowed. Manufacturer's Purchase
2440	2440	17 Credit reported on annual returns due on or after January 1,
2441	2441	18 2005 will be disallowed for periods prior to September 1,
2442	2442	19 2004. No Manufacturer's Purchase Credit may be used after
2443	2443	20 September 30, 2003 through August 31, 2004 to satisfy any tax
2444	2444	21 liability imposed under this Act, including any audit
2445	2445	22 liability.
2446	2446	23 Beginning on July 1, 2023 and through December 31, 2032, a
2447	2447	24 serviceman may accept a Sustainable Aviation Fuel Purchase
2448	2448	25 Credit certification from an air common carrier-purchaser in
2449	2449	26 satisfaction of Service Use Tax as provided in Section 3-72 of
2450	2450
2451	2451
2452	2452
2453	2453
2454	2454
2455	2455	HB2903 - 64 - LRB104 03448 HLH 13471 b
2456	2456
2457	2457
2458	2458	HB2903- 65 -LRB104 03448 HLH 13471 b HB2903 - 65 - LRB104 03448 HLH 13471 b
2459	2459	HB2903 - 65 - LRB104 03448 HLH 13471 b
2460	2460	1 the Service Use Tax Act if the purchaser provides the
2461	2461	2 appropriate documentation as required by Section 3-72 of the
2462	2462	3 Service Use Tax Act. A Sustainable Aviation Fuel Purchase
2463	2463	4 Credit certification accepted by a serviceman in accordance
2464	2464	5 with this paragraph may be used by that serviceman to satisfy
2465	2465	6 service occupation tax liability (but not in satisfaction of
2466	2466	7 penalty or interest) in the amount claimed in the
2467	2467	8 certification, not to exceed 6.25% of the receipts subject to
2468	2468	9 tax from a sale of aviation fuel. In addition, for a sale of
2469	2469	10 aviation fuel to qualify to earn the Sustainable Aviation Fuel
2470	2470	11 Purchase Credit, servicemen must retain in their books and
2471	2471	12 records a certification from the producer of the aviation fuel
2472	2472	13 that the aviation fuel sold by the serviceman and for which a
2473	2473	14 sustainable aviation fuel purchase credit was earned meets the
2474	2474	15 definition of sustainable aviation fuel under Section 3-72 of
2475	2475	16 the Service Use Tax Act. The documentation must include detail
2476	2476	17 sufficient for the Department to determine the number of
2477	2477	18 gallons of sustainable aviation fuel sold.
2478	2478	19 If the serviceman's average monthly tax liability to the
2479	2479	20 Department does not exceed $200, the Department may authorize
2480	2480	21 his returns to be filed on a quarter annual basis, with the
2481	2481	22 return for January, February, and March of a given year being
2482	2482	23 due by April 20 of such year; with the return for April, May,
2483	2483	24 and June of a given year being due by July 20 of such year;
2484	2484	25 with the return for July, August, and September of a given year
2485	2485	26 being due by October 20 of such year, and with the return for
2486	2486
2487	2487
2488	2488
2489	2489
2490	2490
2491	2491	HB2903 - 65 - LRB104 03448 HLH 13471 b
2492	2492
2493	2493
2494	2494	HB2903- 66 -LRB104 03448 HLH 13471 b HB2903 - 66 - LRB104 03448 HLH 13471 b
2495	2495	HB2903 - 66 - LRB104 03448 HLH 13471 b
2496	2496	1 October, November, and December of a given year being due by
2497	2497	2 January 20 of the following year.
2498	2498	3 If the serviceman's average monthly tax liability to the
2499	2499	4 Department does not exceed $50, the Department may authorize
2500	2500	5 his returns to be filed on an annual basis, with the return for
2501	2501	6 a given year being due by January 20 of the following year.
2502	2502	7 Such quarter annual and annual returns, as to form and
2503	2503	8 substance, shall be subject to the same requirements as
2504	2504	9 monthly returns.
2505	2505	10 Notwithstanding any other provision in this Act concerning
2506	2506	11 the time within which a serviceman may file his return, in the
2507	2507	12 case of any serviceman who ceases to engage in a kind of
2508	2508	13 business which makes him responsible for filing returns under
2509	2509	14 this Act, such serviceman shall file a final return under this
2510	2510	15 Act with the Department not more than one month after
2511	2511	16 discontinuing such business.
2512	2512	17 Beginning October 1, 1993, a taxpayer who has an average
2513	2513	18 monthly tax liability of $150,000 or more shall make all
2514	2514	19 payments required by rules of the Department by electronic
2515	2515	20 funds transfer. Beginning October 1, 1994, a taxpayer who has
2516	2516	21 an average monthly tax liability of $100,000 or more shall
2517	2517	22 make all payments required by rules of the Department by
2518	2518	23 electronic funds transfer. Beginning October 1, 1995, a
2519	2519	24 taxpayer who has an average monthly tax liability of $50,000
2520	2520	25 or more shall make all payments required by rules of the
2521	2521	26 Department by electronic funds transfer. Beginning October 1,
2522	2522
2523	2523
2524	2524
2525	2525
2526	2526
2527	2527	HB2903 - 66 - LRB104 03448 HLH 13471 b
2528	2528
2529	2529
2530	2530	HB2903- 67 -LRB104 03448 HLH 13471 b HB2903 - 67 - LRB104 03448 HLH 13471 b
2531	2531	HB2903 - 67 - LRB104 03448 HLH 13471 b
2532	2532	1 2000, a taxpayer who has an annual tax liability of $200,000 or
2533	2533	2 more shall make all payments required by rules of the
2534	2534	3 Department by electronic funds transfer. The term "annual tax
2535	2535	4 liability" shall be the sum of the taxpayer's liabilities
2536	2536	5 under this Act, and under all other State and local occupation
2537	2537	6 and use tax laws administered by the Department, for the
2538	2538	7 immediately preceding calendar year. The term "average monthly
2539	2539	8 tax liability" means the sum of the taxpayer's liabilities
2540	2540	9 under this Act, and under all other State and local occupation
2541	2541	10 and use tax laws administered by the Department, for the
2542	2542	11 immediately preceding calendar year divided by 12. Beginning
2543	2543	12 on October 1, 2002, a taxpayer who has a tax liability in the
2544	2544	13 amount set forth in subsection (b) of Section 2505-210 of the
2545	2545	14 Department of Revenue Law shall make all payments required by
2546	2546	15 rules of the Department by electronic funds transfer.
2547	2547	16 Before August 1 of each year beginning in 1993, the
2548	2548	17 Department shall notify all taxpayers required to make
2549	2549	18 payments by electronic funds transfer. All taxpayers required
2550	2550	19 to make payments by electronic funds transfer shall make those
2551	2551	20 payments for a minimum of one year beginning on October 1.
2552	2552	21 Any taxpayer not required to make payments by electronic
2553	2553	22 funds transfer may make payments by electronic funds transfer
2554	2554	23 with the permission of the Department.
2555	2555	24 All taxpayers required to make payment by electronic funds
2556	2556	25 transfer and any taxpayers authorized to voluntarily make
2557	2557	26 payments by electronic funds transfer shall make those
2558	2558
2559	2559
2560	2560
2561	2561
2562	2562
2563	2563	HB2903 - 67 - LRB104 03448 HLH 13471 b
2564	2564
2565	2565
2566	2566	HB2903- 68 -LRB104 03448 HLH 13471 b HB2903 - 68 - LRB104 03448 HLH 13471 b
2567	2567	HB2903 - 68 - LRB104 03448 HLH 13471 b
2568	2568	1 payments in the manner authorized by the Department.
2569	2569	2 The Department shall adopt such rules as are necessary to
2570	2570	3 effectuate a program of electronic funds transfer and the
2571	2571	4 requirements of this Section.
2572	2572	5 Where a serviceman collects the tax with respect to the
2573	2573	6 selling price of tangible personal property which he sells and
2574	2574	7 the purchaser thereafter returns such tangible personal
2575	2575	8 property and the serviceman refunds the selling price thereof
2576	2576	9 to the purchaser, such serviceman shall also refund, to the
2577	2577	10 purchaser, the tax so collected from the purchaser. When
2578	2578	11 filing his return for the period in which he refunds such tax
2579	2579	12 to the purchaser, the serviceman may deduct the amount of the
2580	2580	13 tax so refunded by him to the purchaser from any other Service
2581	2581	14 Occupation Tax, Service Use Tax, Retailers' Occupation Tax, or
2582	2582	15 Use Tax which such serviceman may be required to pay or remit
2583	2583	16 to the Department, as shown by such return, provided that the
2584	2584	17 amount of the tax to be deducted shall previously have been
2585	2585	18 remitted to the Department by such serviceman. If the
2586	2586	19 serviceman shall not previously have remitted the amount of
2587	2587	20 such tax to the Department, he shall be entitled to no
2588	2588	21 deduction hereunder upon refunding such tax to the purchaser.
2589	2589	22 If experience indicates such action to be practicable, the
2590	2590	23 Department may prescribe and furnish a combination or joint
2591	2591	24 return which will enable servicemen, who are required to file
2592	2592	25 returns hereunder and also under the Retailers' Occupation Tax
2593	2593	26 Act, the Use Tax Act, or the Service Use Tax Act, to furnish
2594	2594
2595	2595
2596	2596
2597	2597
2598	2598
2599	2599	HB2903 - 68 - LRB104 03448 HLH 13471 b
2600	2600
2601	2601
2602	2602	HB2903- 69 -LRB104 03448 HLH 13471 b HB2903 - 69 - LRB104 03448 HLH 13471 b
2603	2603	HB2903 - 69 - LRB104 03448 HLH 13471 b
2604	2604	1 all the return information required by all said Acts on the one
2605	2605	2 form.
2606	2606	3 Where the serviceman has more than one business registered
2607	2607	4 with the Department under separate registrations hereunder,
2608	2608	5 such serviceman shall file separate returns for each
2609	2609	6 registered business.
2610	2610	7 Beginning January 1, 1990, each month the Department shall
2611	2611	8 pay into the Local Government Tax Fund the revenue realized
2612	2612	9 for the preceding month from the 1% tax imposed under this Act.
2613	2613	10 Beginning January 1, 1990, each month the Department shall
2614	2614	11 pay into the County and Mass Transit District Fund 4% of the
2615	2615	12 revenue realized for the preceding month from the 6.25%
2616	2616	13 general rate on sales of tangible personal property other than
2617	2617	14 aviation fuel sold on or after December 1, 2019. This
2618	2618	15 exception for aviation fuel only applies for so long as the
2619	2619	16 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2620	2620	17 47133 are binding on the State.
2621	2621	18 Beginning August 1, 2000, each month the Department shall
2622	2622	19 pay into the County and Mass Transit District Fund 20% of the
2623	2623	20 net revenue realized for the preceding month from the 1.25%
2624	2624	21 rate on the selling price of motor fuel and gasohol.
2625	2625	22 Beginning January 1, 1990, each month the Department shall
2626	2626	23 pay into the Local Government Tax Fund 16% of the revenue
2627	2627	24 realized for the preceding month from the 6.25% general rate
2628	2628	25 on transfers of tangible personal property other than aviation
2629	2629	26 fuel sold on or after December 1, 2019. This exception for
2630	2630
2631	2631
2632	2632
2633	2633
2634	2634
2635	2635	HB2903 - 69 - LRB104 03448 HLH 13471 b
2636	2636
2637	2637
2638	2638	HB2903- 70 -LRB104 03448 HLH 13471 b HB2903 - 70 - LRB104 03448 HLH 13471 b
2639	2639	HB2903 - 70 - LRB104 03448 HLH 13471 b
2640	2640	1 aviation fuel only applies for so long as the revenue use
2641	2641	2 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
2642	2642	3 binding on the State.
2643	2643	4 For aviation fuel sold on or after December 1, 2019, each
2644	2644	5 month the Department shall pay into the State Aviation Program
2645	2645	6 Fund 20% of the net revenue realized for the preceding month
2646	2646	7 from the 6.25% general rate on the selling price of aviation
2647	2647	8 fuel, less an amount estimated by the Department to be
2648	2648	9 required for refunds of the 20% portion of the tax on aviation
2649	2649	10 fuel under this Act, which amount shall be deposited into the
2650	2650	11 Aviation Fuel Sales Tax Refund Fund. The Department shall only
2651	2651	12 pay moneys into the State Aviation Program Fund and the
2652	2652	13 Aviation Fuel Sales Tax Refund Fund under this Act for so long
2653	2653	14 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
2654	2654	15 U.S.C. 47133 are binding on the State.
2655	2655	16 Beginning August 1, 2000, each month the Department shall
2656	2656	17 pay into the Local Government Tax Fund 80% of the net revenue
2657	2657	18 realized for the preceding month from the 1.25% rate on the
2658	2658	19 selling price of motor fuel and gasohol.
2659	2659	20 Beginning October 1, 2009, each month the Department shall
2660	2660	21 pay into the Capital Projects Fund an amount that is equal to
2661	2661	22 an amount estimated by the Department to represent 80% of the
2662	2662	23 net revenue realized for the preceding month from the sale of
2663	2663	24 candy, grooming and hygiene products, and soft drinks that had
2664	2664	25 been taxed at a rate of 1% prior to September 1, 2009 but that
2665	2665	26 are now taxed at 6.25%.
2666	2666
2667	2667
2668	2668
2669	2669
2670	2670
2671	2671	HB2903 - 70 - LRB104 03448 HLH 13471 b
2672	2672
2673	2673
2674	2674	HB2903- 71 -LRB104 03448 HLH 13471 b HB2903 - 71 - LRB104 03448 HLH 13471 b
2675	2675	HB2903 - 71 - LRB104 03448 HLH 13471 b
2676	2676	1 Beginning July 1, 2013, each month the Department shall
2677	2677	2 pay into the Underground Storage Tank Fund from the proceeds
2678	2678	3 collected under this Act, the Use Tax Act, the Service Use Tax
2679	2679	4 Act, and the Retailers' Occupation Tax Act an amount equal to
2680	2680	5 the average monthly deficit in the Underground Storage Tank
2681	2681	6 Fund during the prior year, as certified annually by the
2682	2682	7 Illinois Environmental Protection Agency, but the total
2683	2683	8 payment into the Underground Storage Tank Fund under this Act,
2684	2684	9 the Use Tax Act, the Service Use Tax Act, and the Retailers'
2685	2685	10 Occupation Tax Act shall not exceed $18,000,000 in any State
2686	2686	11 fiscal year. As used in this paragraph, the "average monthly
2687	2687	12 deficit" shall be equal to the difference between the average
2688	2688	13 monthly claims for payment by the fund and the average monthly
2689	2689	14 revenues deposited into the fund, excluding payments made
2690	2690	15 pursuant to this paragraph.
2691	2691	16 Beginning July 1, 2015, of the remainder of the moneys
2692	2692	17 received by the Department under the Use Tax Act, the Service
2693	2693	18 Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
2694	2694	19 each month the Department shall deposit $500,000 into the
2695	2695	20 State Crime Laboratory Fund.
2696	2696	21 Of the remainder of the moneys received by the Department
2697	2697	22 pursuant to this Act, (a) 1.75% thereof shall be paid into the
2698	2698	23 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
2699	2699	24 and after July 1, 1989, 3.8% thereof shall be paid into the
2700	2700	25 Build Illinois Fund; provided, however, that if in any fiscal
2701	2701	26 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
2702	2702
2703	2703
2704	2704
2705	2705
2706	2706
2707	2707	HB2903 - 71 - LRB104 03448 HLH 13471 b
2708	2708
2709	2709
2710	2710	HB2903- 72 -LRB104 03448 HLH 13471 b HB2903 - 72 - LRB104 03448 HLH 13471 b
2711	2711	HB2903 - 72 - LRB104 03448 HLH 13471 b
2712	2712	1 may be, of the moneys received by the Department and required
2713	2713	2 to be paid into the Build Illinois Fund pursuant to Section 3
2714	2714	3 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
2715	2715	4 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
2716	2716	5 Service Occupation Tax Act, such Acts being hereinafter called
2717	2717	6 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
2718	2718	7 may be, of moneys being hereinafter called the "Tax Act
2719	2719	8 Amount", and (2) the amount transferred to the Build Illinois
2720	2720	9 Fund from the State and Local Sales Tax Reform Fund shall be
2721	2721	10 less than the Annual Specified Amount (as defined in Section 3
2722	2722	11 of the Retailers' Occupation Tax Act), an amount equal to the
2723	2723	12 difference shall be immediately paid into the Build Illinois
2724	2724	13 Fund from other moneys received by the Department pursuant to
2725	2725	14 the Tax Acts; and further provided, that if on the last
2726	2726	15 business day of any month the sum of (1) the Tax Act Amount
2727	2727	16 required to be deposited into the Build Illinois Account in
2728	2728	17 the Build Illinois Fund during such month and (2) the amount
2729	2729	18 transferred during such month to the Build Illinois Fund from
2730	2730	19 the State and Local Sales Tax Reform Fund shall have been less
2731	2731	20 than 1/12 of the Annual Specified Amount, an amount equal to
2732	2732	21 the difference shall be immediately paid into the Build
2733	2733	22 Illinois Fund from other moneys received by the Department
2734	2734	23 pursuant to the Tax Acts; and, further provided, that in no
2735	2735	24 event shall the payments required under the preceding proviso
2736	2736	25 result in aggregate payments into the Build Illinois Fund
2737	2737	26 pursuant to this clause (b) for any fiscal year in excess of
2738	2738
2739	2739
2740	2740
2741	2741
2742	2742
2743	2743	HB2903 - 72 - LRB104 03448 HLH 13471 b
2744	2744
2745	2745
2746	2746	HB2903- 73 -LRB104 03448 HLH 13471 b HB2903 - 73 - LRB104 03448 HLH 13471 b
2747	2747	HB2903 - 73 - LRB104 03448 HLH 13471 b
2748	2748	1 the greater of (i) the Tax Act Amount or (ii) the Annual
2749	2749	2 Specified Amount for such fiscal year; and, further provided,
2750	2750	3 that the amounts payable into the Build Illinois Fund under
2751	2751	4 this clause (b) shall be payable only until such time as the
2752	2752	5 aggregate amount on deposit under each trust indenture
2753	2753	6 securing Bonds issued and outstanding pursuant to the Build
2754	2754	7 Illinois Bond Act is sufficient, taking into account any
2755	2755	8 future investment income, to fully provide, in accordance with
2756	2756	9 such indenture, for the defeasance of or the payment of the
2757	2757	10 principal of, premium, if any, and interest on the Bonds
2758	2758	11 secured by such indenture and on any Bonds expected to be
2759	2759	12 issued thereafter and all fees and costs payable with respect
2760	2760	13 thereto, all as certified by the Director of the Bureau of the
2761	2761	14 Budget (now Governor's Office of Management and Budget). If on
2762	2762	15 the last business day of any month in which Bonds are
2763	2763	16 outstanding pursuant to the Build Illinois Bond Act, the
2764	2764	17 aggregate of the moneys deposited in the Build Illinois Bond
2765	2765	18 Account in the Build Illinois Fund in such month shall be less
2766	2766	19 than the amount required to be transferred in such month from
2767	2767	20 the Build Illinois Bond Account to the Build Illinois Bond
2768	2768	21 Retirement and Interest Fund pursuant to Section 13 of the
2769	2769	22 Build Illinois Bond Act, an amount equal to such deficiency
2770	2770	23 shall be immediately paid from other moneys received by the
2771	2771	24 Department pursuant to the Tax Acts to the Build Illinois
2772	2772	25 Fund; provided, however, that any amounts paid to the Build
2773	2773	26 Illinois Fund in any fiscal year pursuant to this sentence
2774	2774
2775	2775
2776	2776
2777	2777
2778	2778
2779	2779	HB2903 - 73 - LRB104 03448 HLH 13471 b
2780	2780
2781	2781
2782	2782	HB2903- 74 -LRB104 03448 HLH 13471 b HB2903 - 74 - LRB104 03448 HLH 13471 b
2783	2783	HB2903 - 74 - LRB104 03448 HLH 13471 b
2784	2784	1 shall be deemed to constitute payments pursuant to clause (b)
2785	2785	2 of the preceding sentence and shall reduce the amount
2786	2786	3 otherwise payable for such fiscal year pursuant to clause (b)
2787	2787	4 of the preceding sentence. The moneys received by the
2788	2788	5 Department pursuant to this Act and required to be deposited
2789	2789	6 into the Build Illinois Fund are subject to the pledge, claim
2790	2790	7 and charge set forth in Section 12 of the Build Illinois Bond
2791	2791	8 Act.
2792	2792	9 Subject to payment of amounts into the Build Illinois Fund
2793	2793	10 as provided in the preceding paragraph or in any amendment
2794	2794	11 thereto hereafter enacted, the following specified monthly
2795	2795	12 installment of the amount requested in the certificate of the
2796	2796	13 Chairman of the Metropolitan Pier and Exposition Authority
2797	2797	14 provided under Section 8.25f of the State Finance Act, but not
2798	2798	15 in excess of the sums designated as "Total Deposit", shall be
2799	2799	16 deposited in the aggregate from collections under Section 9 of
2800	2800	17 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
2801	2801	18 9 of the Service Occupation Tax Act, and Section 3 of the
2802	2802	19 Retailers' Occupation Tax Act into the McCormick Place
2803	2803	20 Expansion Project Fund in the specified fiscal years.
2804	2804	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
2805	2805	21 Fiscal Year Total Deposit
2806	2806	22 1993 $0
2807	2807	23 1994 53,000,000
2808	2808	24 1995 58,000,000
2809	2809	25 1996 61,000,000
2810	2810
2811	2811
2812	2812
2813	2813
2814	2814
2815	2815	HB2903 - 74 - LRB104 03448 HLH 13471 b
2816	2816
2817	2817
2818	2818	21 Fiscal Year Total Deposit
2819	2819	22 1993 $0
2820	2820	23 1994 53,000,000
2821	2821	24 1995 58,000,000
2822	2822	25 1996 61,000,000
2823	2823
2824	2824
2825	2825	HB2903- 75 -LRB104 03448 HLH 13471 b HB2903 - 75 - LRB104 03448 HLH 13471 b
2826	2826	HB2903 - 75 - LRB104 03448 HLH 13471 b
2827	2827	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
2828	2828	1 1997 64,000,000
2829	2829	2 1998 68,000,000
2830	2830	3 1999 71,000,000
2831	2831	4 2000 75,000,000
2832	2832	5 2001 80,000,000
2833	2833	6 2002 93,000,000
2834	2834	7 2003 99,000,000
2835	2835	8 2004 103,000,000
2836	2836	9 2005 108,000,000
2837	2837	10 2006 113,000,000
2838	2838	11 2007 119,000,000
2839	2839	12 2008 126,000,000
2840	2840	13 2009 132,000,000
2841	2841	14 2010 139,000,000
2842	2842	15 2011 146,000,000
2843	2843	16 2012 153,000,000
2844	2844	17 2013 161,000,000
2845	2845	18 2014 170,000,000
2846	2846	19 2015 179,000,000
2847	2847	20 2016 189,000,000
2848	2848	21 2017 199,000,000
2849	2849	22 2018 210,000,000
2850	2850	23 2019 221,000,000
2851	2851	24 2020 233,000,000
2852	2852	25 2021 300,000,000
2853	2853	26 2022 300,000,000
2854	2854
2855	2855
2856	2856
2857	2857
2858	2858
2859	2859	HB2903 - 75 - LRB104 03448 HLH 13471 b
2860	2860
2861	2861	1 1997 64,000,000
2862	2862	2 1998 68,000,000
2863	2863	3 1999 71,000,000
2864	2864	4 2000 75,000,000
2865	2865	5 2001 80,000,000
2866	2866	6 2002 93,000,000
2867	2867	7 2003 99,000,000
2868	2868	8 2004 103,000,000
2869	2869	9 2005 108,000,000
2870	2870	10 2006 113,000,000
2871	2871	11 2007 119,000,000
2872	2872	12 2008 126,000,000
2873	2873	13 2009 132,000,000
2874	2874	14 2010 139,000,000
2875	2875	15 2011 146,000,000
2876	2876	16 2012 153,000,000
2877	2877	17 2013 161,000,000
2878	2878	18 2014 170,000,000
2879	2879	19 2015 179,000,000
2880	2880	20 2016 189,000,000
2881	2881	21 2017 199,000,000
2882	2882	22 2018 210,000,000
2883	2883	23 2019 221,000,000
2884	2884	24 2020 233,000,000
2885	2885	25 2021 300,000,000
2886	2886	26 2022 300,000,000
2887	2887
2888	2888
2889	2889	HB2903- 76 -LRB104 03448 HLH 13471 b HB2903 - 76 - LRB104 03448 HLH 13471 b
2890	2890	HB2903 - 76 - LRB104 03448 HLH 13471 b
2891	2891	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.
2892	2892	1 2023 300,000,000
2893	2893	2 2024 300,000,000
2894	2894	3 2025 300,000,000
2895	2895	4 2026 300,000,000
2896	2896	5 2027 375,000,000
2897	2897	6 2028 375,000,000
2898	2898	7 2029 375,000,000
2899	2899	8 2030 375,000,000
2900	2900	9 2031 375,000,000
2901	2901	10 2032 375,000,000
2902	2902	11 2033 375,000,000
2903	2903	12 2034 375,000,000
2904	2904	13 2035 375,000,000
2905	2905	14 2036 450,000,000
2906	2906	15 and
2907	2907	16 each fiscal year
2908	2908	17 thereafter that bonds
2909	2909	18 are outstanding under
2910	2910	19 Section 13.2 of the
2911	2911	20 Metropolitan Pier and
2912	2912	21 Exposition Authority Act,
2913	2913	22 but not after fiscal year 2060.
2914	2914	23 Beginning July 20, 1993 and in each month of each fiscal
2915	2915	24 year thereafter, one-eighth of the amount requested in the
2916	2916	25 certificate of the Chairman of the Metropolitan Pier and
2917	2917	26 Exposition Authority for that fiscal year, less the amount
2918	2918
2919	2919
2920	2920
2921	2921
2922	2922
2923	2923	HB2903 - 76 - LRB104 03448 HLH 13471 b
2924	2924
2925	2925	1 2023 300,000,000
2926	2926	2 2024 300,000,000
2927	2927	3 2025 300,000,000
2928	2928	4 2026 300,000,000
2929	2929	5 2027 375,000,000
2930	2930	6 2028 375,000,000
2931	2931	7 2029 375,000,000
2932	2932	8 2030 375,000,000
2933	2933	9 2031 375,000,000
2934	2934	10 2032 375,000,000
2935	2935	11 2033 375,000,000
2936	2936	12 2034 375,000,000
2937	2937	13 2035 375,000,000
2938	2938	14 2036 450,000,000
2939	2939	15 and
2940	2940	16 each fiscal year
2941	2941	17 thereafter that bonds
2942	2942	18 are outstanding under
2943	2943	19 Section 13.2 of the
2944	2944	20 Metropolitan Pier and
2945	2945	21 Exposition Authority Act,
2946	2946	22 but not after fiscal year 2060.
2947	2947
2948	2948
2949	2949	HB2903- 77 -LRB104 03448 HLH 13471 b HB2903 - 77 - LRB104 03448 HLH 13471 b
2950	2950	HB2903 - 77 - LRB104 03448 HLH 13471 b
2951	2951	1 deposited into the McCormick Place Expansion Project Fund by
2952	2952	2 the State Treasurer in the respective month under subsection
2953	2953	3 (g) of Section 13 of the Metropolitan Pier and Exposition
2954	2954	4 Authority Act, plus cumulative deficiencies in the deposits
2955	2955	5 required under this Section for previous months and years,
2956	2956	6 shall be deposited into the McCormick Place Expansion Project
2957	2957	7 Fund, until the full amount requested for the fiscal year, but
2958	2958	8 not in excess of the amount specified above as "Total
2959	2959	9 Deposit", has been deposited.
2960	2960	10 Subject to payment of amounts into the Capital Projects
2961	2961	11 Fund, the Build Illinois Fund, and the McCormick Place
2962	2962	12 Expansion Project Fund pursuant to the preceding paragraphs or
2963	2963	13 in any amendments thereto hereafter enacted, for aviation fuel
2964	2964	14 sold on or after December 1, 2019, the Department shall each
2965	2965	15 month deposit into the Aviation Fuel Sales Tax Refund Fund an
2966	2966	16 amount estimated by the Department to be required for refunds
2967	2967	17 of the 80% portion of the tax on aviation fuel under this Act.
2968	2968	18 The Department shall only deposit moneys into the Aviation
2969	2969	19 Fuel Sales Tax Refund Fund under this paragraph for so long as
2970	2970	20 the revenue use requirements of 49 U.S.C. 47107(b) and 49
2971	2971	21 U.S.C. 47133 are binding on the State.
2972	2972	22 Subject to payment of amounts into the Build Illinois Fund
2973	2973	23 and the McCormick Place Expansion Project Fund pursuant to the
2974	2974	24 preceding paragraphs or in any amendments thereto hereafter
2975	2975	25 enacted, beginning July 1, 1993 and ending on September 30,
2976	2976	26 2013, the Department shall each month pay into the Illinois
2977	2977
2978	2978
2979	2979
2980	2980
2981	2981
2982	2982	HB2903 - 77 - LRB104 03448 HLH 13471 b
2983	2983
2984	2984
2985	2985	HB2903- 78 -LRB104 03448 HLH 13471 b HB2903 - 78 - LRB104 03448 HLH 13471 b
2986	2986	HB2903 - 78 - LRB104 03448 HLH 13471 b
2987	2987	1 Tax Increment Fund 0.27% of 80% of the net revenue realized for
2988	2988	2 the preceding month from the 6.25% general rate on the selling
2989	2989	3 price of tangible personal property.
2990	2990	4 Subject to payment of amounts into the Build Illinois
2991	2991	5 Fund, the McCormick Place Expansion Project Fund, and the
2992	2992	6 Illinois Tax Increment Fund pursuant to the preceding
2993	2993	7 paragraphs or in any amendments to this Section hereafter
2994	2994	8 enacted, beginning on the first day of the first calendar
2995	2995	9 month to occur on or after August 26, 2014 (the effective date
2996	2996	10 of Public Act 98-1098), each month, from the collections made
2997	2997	11 under Section 9 of the Use Tax Act, Section 9 of the Service
2998	2998	12 Use Tax Act, Section 9 of the Service Occupation Tax Act, and
2999	2999	13 Section 3 of the Retailers' Occupation Tax Act, the Department
3000	3000	14 shall pay into the Tax Compliance and Administration Fund, to
3001	3001	15 be used, subject to appropriation, to fund additional auditors
3002	3002	16 and compliance personnel at the Department of Revenue, an
3003	3003	17 amount equal to 1/12 of 5% of 80% of the cash receipts
3004	3004	18 collected during the preceding fiscal year by the Audit Bureau
3005	3005	19 of the Department under the Use Tax Act, the Service Use Tax
3006	3006	20 Act, the Service Occupation Tax Act, the Retailers' Occupation
3007	3007	21 Tax Act, and associated local occupation and use taxes
3008	3008	22 administered by the Department.
3009	3009	23 Subject to payments of amounts into the Build Illinois
3010	3010	24 Fund, the McCormick Place Expansion Project Fund, the Illinois
3011	3011	25 Tax Increment Fund, and the Tax Compliance and Administration
3012	3012	26 Fund as provided in this Section, beginning on July 1, 2018 the
3013	3013
3014	3014
3015	3015
3016	3016
3017	3017
3018	3018	HB2903 - 78 - LRB104 03448 HLH 13471 b
3019	3019
3020	3020
3021	3021	HB2903- 79 -LRB104 03448 HLH 13471 b HB2903 - 79 - LRB104 03448 HLH 13471 b
3022	3022	HB2903 - 79 - LRB104 03448 HLH 13471 b
3023	3023	1 Department shall pay each month into the Downstate Public
3024	3024	2 Transportation Fund the moneys required to be so paid under
3025	3025	3 Section 2-3 of the Downstate Public Transportation Act.
3026	3026	4 Subject to successful execution and delivery of a
3027	3027	5 public-private agreement between the public agency and private
3028	3028	6 entity and completion of the civic build, beginning on July 1,
3029	3029	7 2023, of the remainder of the moneys received by the
3030	3030	8 Department under the Use Tax Act, the Service Use Tax Act, the
3031	3031	9 Service Occupation Tax Act, and this Act, the Department shall
3032	3032	10 deposit the following specified deposits in the aggregate from
3033	3033	11 collections under the Use Tax Act, the Service Use Tax Act, the
3034	3034	12 Service Occupation Tax Act, and the Retailers' Occupation Tax
3035	3035	13 Act, as required under Section 8.25g of the State Finance Act
3036	3036	14 for distribution consistent with the Public-Private
3037	3037	15 Partnership for Civic and Transit Infrastructure Project Act.
3038	3038	16 The moneys received by the Department pursuant to this Act and
3039	3039	17 required to be deposited into the Civic and Transit
3040	3040	18 Infrastructure Fund are subject to the pledge, claim and
3041	3041	19 charge set forth in Section 25-55 of the Public-Private
3042	3042	20 Partnership for Civic and Transit Infrastructure Project Act.
3043	3043	21 As used in this paragraph, "civic build", "private entity",
3044	3044	22 "public-private agreement", and "public agency" have the
3045	3045	23 meanings provided in Section 25-10 of the Public-Private
3046	3046	24 Partnership for Civic and Transit Infrastructure Project Act.
3047	3047	25 Fiscal Year............................Total Deposit
3048	3048	26 2024....................................$200,000,000
3049	3049
3050	3050
3051	3051
3052	3052
3053	3053
3054	3054	HB2903 - 79 - LRB104 03448 HLH 13471 b
3055	3055
3056	3056
3057	3057	HB2903- 80 -LRB104 03448 HLH 13471 b HB2903 - 80 - LRB104 03448 HLH 13471 b
3058	3058	HB2903 - 80 - LRB104 03448 HLH 13471 b
3059	3059	1 2025....................................$206,000,000
3060	3060	2 2026....................................$212,200,000
3061	3061	3 2027....................................$218,500,000
3062	3062	4 2028....................................$225,100,000
3063	3063	5 2029....................................$288,700,000
3064	3064	6 2030....................................$298,900,000
3065	3065	7 2031....................................$309,300,000
3066	3066	8 2032....................................$320,100,000
3067	3067	9 2033....................................$331,200,000
3068	3068	10 2034....................................$341,200,000
3069	3069	11 2035....................................$351,400,000
3070	3070	12 2036....................................$361,900,000
3071	3071	13 2037....................................$372,800,000
3072	3072	14 2038....................................$384,000,000
3073	3073	15 2039....................................$395,500,000
3074	3074	16 2040....................................$407,400,000
3075	3075	17 2041....................................$419,600,000
3076	3076	18 2042....................................$432,200,000
3077	3077	19 2043....................................$445,100,000
3078	3078	20 Beginning July 1, 2021 and until July 1, 2022, subject to
3079	3079	21 the payment of amounts into the County and Mass Transit
3080	3080	22 District Fund, the Local Government Tax Fund, the Build
3081	3081	23 Illinois Fund, the McCormick Place Expansion Project Fund, the
3082	3082	24 Illinois Tax Increment Fund, and the Tax Compliance and
3083	3083	25 Administration Fund as provided in this Section, the
3084	3084	26 Department shall pay each month into the Road Fund the amount
3085	3085
3086	3086
3087	3087
3088	3088
3089	3089
3090	3090	HB2903 - 80 - LRB104 03448 HLH 13471 b
3091	3091
3092	3092
3093	3093	HB2903- 81 -LRB104 03448 HLH 13471 b HB2903 - 81 - LRB104 03448 HLH 13471 b
3094	3094	HB2903 - 81 - LRB104 03448 HLH 13471 b
3095	3095	1 estimated to represent 16% of the net revenue realized from
3096	3096	2 the taxes imposed on motor fuel and gasohol. Beginning July 1,
3097	3097	3 2022 and until July 1, 2023, subject to the payment of amounts
3098	3098	4 into the County and Mass Transit District Fund, the Local
3099	3099	5 Government Tax Fund, the Build Illinois Fund, the McCormick
3100	3100	6 Place Expansion Project Fund, the Illinois Tax Increment Fund,
3101	3101	7 and the Tax Compliance and Administration Fund as provided in
3102	3102	8 this Section, the Department shall pay each month into the
3103	3103	9 Road Fund the amount estimated to represent 32% of the net
3104	3104	10 revenue realized from the taxes imposed on motor fuel and
3105	3105	11 gasohol. Beginning July 1, 2023 and until July 1, 2024,
3106	3106	12 subject to the payment of amounts into the County and Mass
3107	3107	13 Transit District Fund, the Local Government Tax Fund, the
3108	3108	14 Build Illinois Fund, the McCormick Place Expansion Project
3109	3109	15 Fund, the Illinois Tax Increment Fund, and the Tax Compliance
3110	3110	16 and Administration Fund as provided in this Section, the
3111	3111	17 Department shall pay each month into the Road Fund the amount
3112	3112	18 estimated to represent 48% of the net revenue realized from
3113	3113	19 the taxes imposed on motor fuel and gasohol. Beginning July 1,
3114	3114	20 2024 and until July 1, 2025, subject to the payment of amounts
3115	3115	21 into the County and Mass Transit District Fund, the Local
3116	3116	22 Government Tax Fund, the Build Illinois Fund, the McCormick
3117	3117	23 Place Expansion Project Fund, the Illinois Tax Increment Fund,
3118	3118	24 and the Tax Compliance and Administration Fund as provided in
3119	3119	25 this Section, the Department shall pay each month into the
3120	3120	26 Road Fund the amount estimated to represent 64% of the net
3121	3121
3122	3122
3123	3123
3124	3124
3125	3125
3126	3126	HB2903 - 81 - LRB104 03448 HLH 13471 b
3127	3127
3128	3128
3129	3129	HB2903- 82 -LRB104 03448 HLH 13471 b HB2903 - 82 - LRB104 03448 HLH 13471 b
3130	3130	HB2903 - 82 - LRB104 03448 HLH 13471 b
3131	3131	1 revenue realized from the taxes imposed on motor fuel and
3132	3132	2 gasohol. Beginning on July 1, 2025, subject to the payment of
3133	3133	3 amounts into the County and Mass Transit District Fund, the
3134	3134	4 Local Government Tax Fund, the Build Illinois Fund, the
3135	3135	5 McCormick Place Expansion Project Fund, the Illinois Tax
3136	3136	6 Increment Fund, and the Tax Compliance and Administration Fund
3137	3137	7 as provided in this Section, the Department shall pay each
3138	3138	8 month into the Road Fund the amount estimated to represent 80%
3139	3139	9 of the net revenue realized from the taxes imposed on motor
3140	3140	10 fuel and gasohol. As used in this paragraph "motor fuel" has
3141	3141	11 the meaning given to that term in Section 1.1 of the Motor Fuel
3142	3142	12 Tax Law, and "gasohol" has the meaning given to that term in
3143	3143	13 Section 3-40 of the Use Tax Act.
3144	3144	14 Until July 1, 2025, of Of the remainder of the moneys
3145	3145	15 received by the Department pursuant to this Act, 75% shall be
3146	3146	16 paid into the General Revenue Fund of the State treasury and
3147	3147	17 25% shall be reserved in a special account and used only for
3148	3148	18 the transfer to the Common School Fund as part of the monthly
3149	3149	19 transfer from the General Revenue Fund in accordance with
3150	3150	20 Section 8a of the State Finance Act. Beginning July 1, 2025, of
3151	3151	21 the remainder of the moneys received by the Department
3152	3152	22 pursuant to this Act, 75% shall be deposited into the General
3153	3153	23 Revenue Fund and 25% shall be deposited into the Common School
3154	3154	24 Fund.
3155	3155	25 The Department may, upon separate written notice to a
3156	3156	26 taxpayer, require the taxpayer to prepare and file with the
3157	3157
3158	3158
3159	3159
3160	3160
3161	3161
3162	3162	HB2903 - 82 - LRB104 03448 HLH 13471 b
3163	3163
3164	3164
3165	3165	HB2903- 83 -LRB104 03448 HLH 13471 b HB2903 - 83 - LRB104 03448 HLH 13471 b
3166	3166	HB2903 - 83 - LRB104 03448 HLH 13471 b
3167	3167	1 Department on a form prescribed by the Department within not
3168	3168	2 less than 60 days after receipt of the notice an annual
3169	3169	3 information return for the tax year specified in the notice.
3170	3170	4 Such annual return to the Department shall include a statement
3171	3171	5 of gross receipts as shown by the taxpayer's last federal
3172	3172	6 income tax return. If the total receipts of the business as
3173	3173	7 reported in the federal income tax return do not agree with the
3174	3174	8 gross receipts reported to the Department of Revenue for the
3175	3175	9 same period, the taxpayer shall attach to his annual return a
3176	3176	10 schedule showing a reconciliation of the 2 amounts and the
3177	3177	11 reasons for the difference. The taxpayer's annual return to
3178	3178	12 the Department shall also disclose the cost of goods sold by
3179	3179	13 the taxpayer during the year covered by such return, opening
3180	3180	14 and closing inventories of such goods for such year, cost of
3181	3181	15 goods used from stock or taken from stock and given away by the
3182	3182	16 taxpayer during such year, pay roll information of the
3183	3183	17 taxpayer's business during such year and any additional
3184	3184	18 reasonable information which the Department deems would be
3185	3185	19 helpful in determining the accuracy of the monthly, quarterly
3186	3186	20 or annual returns filed by such taxpayer as hereinbefore
3187	3187	21 provided for in this Section.
3188	3188	22 If the annual information return required by this Section
3189	3189	23 is not filed when and as required, the taxpayer shall be liable
3190	3190	24 as follows:
3191	3191	25 (i) Until January 1, 1994, the taxpayer shall be
3192	3192	26 liable for a penalty equal to 1/6 of 1% of the tax due from
3193	3193
3194	3194
3195	3195
3196	3196
3197	3197
3198	3198	HB2903 - 83 - LRB104 03448 HLH 13471 b
3199	3199
3200	3200
3201	3201	HB2903- 84 -LRB104 03448 HLH 13471 b HB2903 - 84 - LRB104 03448 HLH 13471 b
3202	3202	HB2903 - 84 - LRB104 03448 HLH 13471 b
3203	3203	1 such taxpayer under this Act during the period to be
3204	3204	2 covered by the annual return for each month or fraction of
3205	3205	3 a month until such return is filed as required, the
3206	3206	4 penalty to be assessed and collected in the same manner as
3207	3207	5 any other penalty provided for in this Act.
3208	3208	6 (ii) On and after January 1, 1994, the taxpayer shall
3209	3209	7 be liable for a penalty as described in Section 3-4 of the
3210	3210	8 Uniform Penalty and Interest Act.
3211	3211	9 The chief executive officer, proprietor, owner, or highest
3212	3212	10 ranking manager shall sign the annual return to certify the
3213	3213	11 accuracy of the information contained therein. Any person who
3214	3214	12 willfully signs the annual return containing false or
3215	3215	13 inaccurate information shall be guilty of perjury and punished
3216	3216	14 accordingly. The annual return form prescribed by the
3217	3217	15 Department shall include a warning that the person signing the
3218	3218	16 return may be liable for perjury.
3219	3219	17 The foregoing portion of this Section concerning the
3220	3220	18 filing of an annual information return shall not apply to a
3221	3221	19 serviceman who is not required to file an income tax return
3222	3222	20 with the United States Government.
3223	3223	21 As soon as possible after the first day of each month, upon
3224	3224	22 certification of the Department of Revenue, the Comptroller
3225	3225	23 shall order transferred and the Treasurer shall transfer from
3226	3226	24 the General Revenue Fund to the Motor Fuel Tax Fund an amount
3227	3227	25 equal to 1.7% of 80% of the net revenue realized under this Act
3228	3228	26 for the second preceding month. Beginning April 1, 2000, this
3229	3229
3230	3230
3231	3231
3232	3232
3233	3233
3234	3234	HB2903 - 84 - LRB104 03448 HLH 13471 b
3235	3235
3236	3236
3237	3237	HB2903- 85 -LRB104 03448 HLH 13471 b HB2903 - 85 - LRB104 03448 HLH 13471 b
3238	3238	HB2903 - 85 - LRB104 03448 HLH 13471 b
3239	3239	1 transfer is no longer required and shall not be made.
3240	3240	2 Net revenue realized for a month shall be the revenue
3241	3241	3 collected by the State pursuant to this Act, less the amount
3242	3242	4 paid out during that month as refunds to taxpayers for
3243	3243	5 overpayment of liability.
3244	3244	6 For greater simplicity of administration, it shall be
3245	3245	7 permissible for manufacturers, importers and wholesalers whose
3246	3246	8 products are sold by numerous servicemen in Illinois, and who
3247	3247	9 wish to do so, to assume the responsibility for accounting and
3248	3248	10 paying to the Department all tax accruing under this Act with
3249	3249	11 respect to such sales, if the servicemen who are affected do
3250	3250	12 not make written objection to the Department to this
3251	3251	13 arrangement.
3252	3252	14 (Source: P.A. 102-700, eff. 4-19-22; 103-9, eff. 6-7-23;
3253	3253	15 103-363, eff. 7-28-23; 103-592, eff. 6-7-24; 103-605, eff.
3254	3254	16 7-1-24.)
3255	3255	17 Section 20. The Retailers' Occupation Tax Act is amended
3256	3256	18 by changing Section 3 as follows:
3257	3257	19 (35 ILCS 120/3)
3258	3258	20 Sec. 3. Except as provided in this Section, on or before
3259	3259	21 the twentieth day of each calendar month, every person engaged
3260	3260	22 in the business of selling, which, on and after January 1,
3261	3261	23 2025, includes leasing, tangible personal property at retail
3262	3262	24 in this State during the preceding calendar month shall file a
3263	3263
3264	3264
3265	3265
3266	3266
3267	3267
3268	3268	HB2903 - 85 - LRB104 03448 HLH 13471 b
3269	3269
3270	3270
3271	3271	HB2903- 86 -LRB104 03448 HLH 13471 b HB2903 - 86 - LRB104 03448 HLH 13471 b
3272	3272	HB2903 - 86 - LRB104 03448 HLH 13471 b
3273	3273	1 return with the Department, stating:
3274	3274	2 1. The name of the seller;
3275	3275	3 2. His residence address and the address of his
3276	3276	4 principal place of business and the address of the
3277	3277	5 principal place of business (if that is a different
3278	3278	6 address) from which he engages in the business of selling
3279	3279	7 tangible personal property at retail in this State;
3280	3280	8 3. Total amount of receipts received by him during the
3281	3281	9 preceding calendar month or quarter, as the case may be,
3282	3282	10 from sales of tangible personal property, and from
3283	3283	11 services furnished, by him during such preceding calendar
3284	3284	12 month or quarter;
3285	3285	13 4. Total amount received by him during the preceding
3286	3286	14 calendar month or quarter on charge and time sales of
3287	3287	15 tangible personal property, and from services furnished,
3288	3288	16 by him prior to the month or quarter for which the return
3289	3289	17 is filed;
3290	3290	18 5. Deductions allowed by law;
3291	3291	19 6. Gross receipts which were received by him during
3292	3292	20 the preceding calendar month or quarter and upon the basis
3293	3293	21 of which the tax is imposed, including gross receipts on
3294	3294	22 food for human consumption that is to be consumed off the
3295	3295	23 premises where it is sold (other than alcoholic beverages,
3296	3296	24 food consisting of or infused with adult use cannabis,
3297	3297	25 soft drinks, and food that has been prepared for immediate
3298	3298	26 consumption) which were received during the preceding
3299	3299
3300	3300
3301	3301
3302	3302
3303	3303
3304	3304	HB2903 - 86 - LRB104 03448 HLH 13471 b
3305	3305
3306	3306
3307	3307	HB2903- 87 -LRB104 03448 HLH 13471 b HB2903 - 87 - LRB104 03448 HLH 13471 b
3308	3308	HB2903 - 87 - LRB104 03448 HLH 13471 b
3309	3309	1 calendar month or quarter and upon which tax would have
3310	3310	2 been due but for the 0% rate imposed under Public Act
3311	3311	3 102-700;
3312	3312	4 7. The amount of credit provided in Section 2d of this
3313	3313	5 Act;
3314	3314	6 8. The amount of tax due, including the amount of tax
3315	3315	7 that would have been due on food for human consumption
3316	3316	8 that is to be consumed off the premises where it is sold
3317	3317	9 (other than alcoholic beverages, food consisting of or
3318	3318	10 infused with adult use cannabis, soft drinks, and food
3319	3319	11 that has been prepared for immediate consumption) but for
3320	3320	12 the 0% rate imposed under Public Act 102-700;
3321	3321	13 9. The signature of the taxpayer; and
3322	3322	14 10. Such other reasonable information as the
3323	3323	15 Department may require.
3324	3324	16 In the case of leases, except as otherwise provided in
3325	3325	17 this Act, the lessor must remit for each tax return period only
3326	3326	18 the tax applicable to that part of the selling price actually
3327	3327	19 received during such tax return period.
3328	3328	20 On and after January 1, 2018, except for returns required
3329	3329	21 to be filed prior to January 1, 2023 for motor vehicles,
3330	3330	22 watercraft, aircraft, and trailers that are required to be
3331	3331	23 registered with an agency of this State, with respect to
3332	3332	24 retailers whose annual gross receipts average $20,000 or more,
3333	3333	25 all returns required to be filed pursuant to this Act shall be
3334	3334	26 filed electronically. On and after January 1, 2023, with
3335	3335
3336	3336
3337	3337
3338	3338
3339	3339
3340	3340	HB2903 - 87 - LRB104 03448 HLH 13471 b
3341	3341
3342	3342
3343	3343	HB2903- 88 -LRB104 03448 HLH 13471 b HB2903 - 88 - LRB104 03448 HLH 13471 b
3344	3344	HB2903 - 88 - LRB104 03448 HLH 13471 b
3345	3345	1 respect to retailers whose annual gross receipts average
3346	3346	2 $20,000 or more, all returns required to be filed pursuant to
3347	3347	3 this Act, including, but not limited to, returns for motor
3348	3348	4 vehicles, watercraft, aircraft, and trailers that are required
3349	3349	5 to be registered with an agency of this State, shall be filed
3350	3350	6 electronically. Retailers who demonstrate that they do not
3351	3351	7 have access to the Internet or demonstrate hardship in filing
3352	3352	8 electronically may petition the Department to waive the
3353	3353	9 electronic filing requirement.
3354	3354	10 If a taxpayer fails to sign a return within 30 days after
3355	3355	11 the proper notice and demand for signature by the Department,
3356	3356	12 the return shall be considered valid and any amount shown to be
3357	3357	13 due on the return shall be deemed assessed.
3358	3358	14 Each return shall be accompanied by the statement of
3359	3359	15 prepaid tax issued pursuant to Section 2e for which credit is
3360	3360	16 claimed.
3361	3361	17 Prior to October 1, 2003 and on and after September 1,
3362	3362	18 2004, a retailer may accept a Manufacturer's Purchase Credit
3363	3363	19 certification from a purchaser in satisfaction of Use Tax as
3364	3364	20 provided in Section 3-85 of the Use Tax Act if the purchaser
3365	3365	21 provides the appropriate documentation as required by Section
3366	3366	22 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
3367	3367	23 certification, accepted by a retailer prior to October 1, 2003
3368	3368	24 and on and after September 1, 2004 as provided in Section 3-85
3369	3369	25 of the Use Tax Act, may be used by that retailer to satisfy
3370	3370	26 Retailers' Occupation Tax liability in the amount claimed in
3371	3371
3372	3372
3373	3373
3374	3374
3375	3375
3376	3376	HB2903 - 88 - LRB104 03448 HLH 13471 b
3377	3377
3378	3378
3379	3379	HB2903- 89 -LRB104 03448 HLH 13471 b HB2903 - 89 - LRB104 03448 HLH 13471 b
3380	3380	HB2903 - 89 - LRB104 03448 HLH 13471 b
3381	3381	1 the certification, not to exceed 6.25% of the receipts subject
3382	3382	2 to tax from a qualifying purchase. A Manufacturer's Purchase
3383	3383	3 Credit reported on any original or amended return filed under
3384	3384	4 this Act after October 20, 2003 for reporting periods prior to
3385	3385	5 September 1, 2004 shall be disallowed. Manufacturer's Purchase
3386	3386	6 Credit reported on annual returns due on or after January 1,
3387	3387	7 2005 will be disallowed for periods prior to September 1,
3388	3388	8 2004. No Manufacturer's Purchase Credit may be used after
3389	3389	9 September 30, 2003 through August 31, 2004 to satisfy any tax
3390	3390	10 liability imposed under this Act, including any audit
3391	3391	11 liability.
3392	3392	12 Beginning on July 1, 2023 and through December 31, 2032, a
3393	3393	13 retailer may accept a Sustainable Aviation Fuel Purchase
3394	3394	14 Credit certification from an air common carrier-purchaser in
3395	3395	15 satisfaction of Use Tax on aviation fuel as provided in
3396	3396	16 Section 3-87 of the Use Tax Act if the purchaser provides the
3397	3397	17 appropriate documentation as required by Section 3-87 of the
3398	3398	18 Use Tax Act. A Sustainable Aviation Fuel Purchase Credit
3399	3399	19 certification accepted by a retailer in accordance with this
3400	3400	20 paragraph may be used by that retailer to satisfy Retailers'
3401	3401	21 Occupation Tax liability (but not in satisfaction of penalty
3402	3402	22 or interest) in the amount claimed in the certification, not
3403	3403	23 to exceed 6.25% of the receipts subject to tax from a sale of
3404	3404	24 aviation fuel. In addition, for a sale of aviation fuel to
3405	3405	25 qualify to earn the Sustainable Aviation Fuel Purchase Credit,
3406	3406	26 retailers must retain in their books and records a
3407	3407
3408	3408
3409	3409
3410	3410
3411	3411
3412	3412	HB2903 - 89 - LRB104 03448 HLH 13471 b
3413	3413
3414	3414
3415	3415	HB2903- 90 -LRB104 03448 HLH 13471 b HB2903 - 90 - LRB104 03448 HLH 13471 b
3416	3416	HB2903 - 90 - LRB104 03448 HLH 13471 b
3417	3417	1 certification from the producer of the aviation fuel that the
3418	3418	2 aviation fuel sold by the retailer and for which a sustainable
3419	3419	3 aviation fuel purchase credit was earned meets the definition
3420	3420	4 of sustainable aviation fuel under Section 3-87 of the Use Tax
3421	3421	5 Act. The documentation must include detail sufficient for the
3422	3422	6 Department to determine the number of gallons of sustainable
3423	3423	7 aviation fuel sold.
3424	3424	8 The Department may require returns to be filed on a
3425	3425	9 quarterly basis. If so required, a return for each calendar
3426	3426	10 quarter shall be filed on or before the twentieth day of the
3427	3427	11 calendar month following the end of such calendar quarter. The
3428	3428	12 taxpayer shall also file a return with the Department for each
3429	3429	13 of the first 2 months of each calendar quarter, on or before
3430	3430	14 the twentieth day of the following calendar month, stating:
3431	3431	15 1. The name of the seller;
3432	3432	16 2. The address of the principal place of business from
3433	3433	17 which he engages in the business of selling tangible
3434	3434	18 personal property at retail in this State;
3435	3435	19 3. The total amount of taxable receipts received by
3436	3436	20 him during the preceding calendar month from sales of
3437	3437	21 tangible personal property by him during such preceding
3438	3438	22 calendar month, including receipts from charge and time
3439	3439	23 sales, but less all deductions allowed by law;
3440	3440	24 4. The amount of credit provided in Section 2d of this
3441	3441	25 Act;
3442	3442	26 5. The amount of tax due; and
3443	3443
3444	3444
3445	3445
3446	3446
3447	3447
3448	3448	HB2903 - 90 - LRB104 03448 HLH 13471 b
3449	3449
3450	3450
3451	3451	HB2903- 91 -LRB104 03448 HLH 13471 b HB2903 - 91 - LRB104 03448 HLH 13471 b
3452	3452	HB2903 - 91 - LRB104 03448 HLH 13471 b
3453	3453	1 6. Such other reasonable information as the Department
3454	3454	2 may require.
3455	3455	3 Every person engaged in the business of selling aviation
3456	3456	4 fuel at retail in this State during the preceding calendar
3457	3457	5 month shall, instead of reporting and paying tax as otherwise
3458	3458	6 required by this Section, report and pay such tax on a separate
3459	3459	7 aviation fuel tax return. The requirements related to the
3460	3460	8 return shall be as otherwise provided in this Section.
3461	3461	9 Notwithstanding any other provisions of this Act to the
3462	3462	10 contrary, retailers selling aviation fuel shall file all
3463	3463	11 aviation fuel tax returns and shall make all aviation fuel tax
3464	3464	12 payments by electronic means in the manner and form required
3465	3465	13 by the Department. For purposes of this Section, "aviation
3466	3466	14 fuel" means jet fuel and aviation gasoline.
3467	3467	15 Beginning on October 1, 2003, any person who is not a
3468	3468	16 licensed distributor, importing distributor, or manufacturer,
3469	3469	17 as defined in the Liquor Control Act of 1934, but is engaged in
3470	3470	18 the business of selling, at retail, alcoholic liquor shall
3471	3471	19 file a statement with the Department of Revenue, in a format
3472	3472	20 and at a time prescribed by the Department, showing the total
3473	3473	21 amount paid for alcoholic liquor purchased during the
3474	3474	22 preceding month and such other information as is reasonably
3475	3475	23 required by the Department. The Department may adopt rules to
3476	3476	24 require that this statement be filed in an electronic or
3477	3477	25 telephonic format. Such rules may provide for exceptions from
3478	3478	26 the filing requirements of this paragraph. For the purposes of
3479	3479
3480	3480
3481	3481
3482	3482
3483	3483
3484	3484	HB2903 - 91 - LRB104 03448 HLH 13471 b
3485	3485
3486	3486
3487	3487	HB2903- 92 -LRB104 03448 HLH 13471 b HB2903 - 92 - LRB104 03448 HLH 13471 b
3488	3488	HB2903 - 92 - LRB104 03448 HLH 13471 b
3489	3489	1 this paragraph, the term "alcoholic liquor" shall have the
3490	3490	2 meaning prescribed in the Liquor Control Act of 1934.
3491	3491	3 Beginning on October 1, 2003, every distributor, importing
3492	3492	4 distributor, and manufacturer of alcoholic liquor as defined
3493	3493	5 in the Liquor Control Act of 1934, shall file a statement with
3494	3494	6 the Department of Revenue, no later than the 10th day of the
3495	3495	7 month for the preceding month during which transactions
3496	3496	8 occurred, by electronic means, showing the total amount of
3497	3497	9 gross receipts from the sale of alcoholic liquor sold or
3498	3498	10 distributed during the preceding month to purchasers;
3499	3499	11 identifying the purchaser to whom it was sold or distributed;
3500	3500	12 the purchaser's tax registration number; and such other
3501	3501	13 information reasonably required by the Department. A
3502	3502	14 distributor, importing distributor, or manufacturer of
3503	3503	15 alcoholic liquor must personally deliver, mail, or provide by
3504	3504	16 electronic means to each retailer listed on the monthly
3505	3505	17 statement a report containing a cumulative total of that
3506	3506	18 distributor's, importing distributor's, or manufacturer's
3507	3507	19 total sales of alcoholic liquor to that retailer no later than
3508	3508	20 the 10th day of the month for the preceding month during which
3509	3509	21 the transaction occurred. The distributor, importing
3510	3510	22 distributor, or manufacturer shall notify the retailer as to
3511	3511	23 the method by which the distributor, importing distributor, or
3512	3512	24 manufacturer will provide the sales information. If the
3513	3513	25 retailer is unable to receive the sales information by
3514	3514	26 electronic means, the distributor, importing distributor, or
3515	3515
3516	3516
3517	3517
3518	3518
3519	3519
3520	3520	HB2903 - 92 - LRB104 03448 HLH 13471 b
3521	3521
3522	3522
3523	3523	HB2903- 93 -LRB104 03448 HLH 13471 b HB2903 - 93 - LRB104 03448 HLH 13471 b
3524	3524	HB2903 - 93 - LRB104 03448 HLH 13471 b
3525	3525	1 manufacturer shall furnish the sales information by personal
3526	3526	2 delivery or by mail. For purposes of this paragraph, the term
3527	3527	3 "electronic means" includes, but is not limited to, the use of
3528	3528	4 a secure Internet website, e-mail, or facsimile.
3529	3529	5 If a total amount of less than $1 is payable, refundable or
3530	3530	6 creditable, such amount shall be disregarded if it is less
3531	3531	7 than 50 cents and shall be increased to $1 if it is 50 cents or
3532	3532	8 more.
3533	3533	9 Notwithstanding any other provision of this Act to the
3534	3534	10 contrary, retailers subject to tax on cannabis shall file all
3535	3535	11 cannabis tax returns and shall make all cannabis tax payments
3536	3536	12 by electronic means in the manner and form required by the
3537	3537	13 Department.
3538	3538	14 Beginning October 1, 1993, a taxpayer who has an average
3539	3539	15 monthly tax liability of $150,000 or more shall make all
3540	3540	16 payments required by rules of the Department by electronic
3541	3541	17 funds transfer. Beginning October 1, 1994, a taxpayer who has
3542	3542	18 an average monthly tax liability of $100,000 or more shall
3543	3543	19 make all payments required by rules of the Department by
3544	3544	20 electronic funds transfer. Beginning October 1, 1995, a
3545	3545	21 taxpayer who has an average monthly tax liability of $50,000
3546	3546	22 or more shall make all payments required by rules of the
3547	3547	23 Department by electronic funds transfer. Beginning October 1,
3548	3548	24 2000, a taxpayer who has an annual tax liability of $200,000 or
3549	3549	25 more shall make all payments required by rules of the
3550	3550	26 Department by electronic funds transfer. The term "annual tax
3551	3551
3552	3552
3553	3553
3554	3554
3555	3555
3556	3556	HB2903 - 93 - LRB104 03448 HLH 13471 b
3557	3557
3558	3558
3559	3559	HB2903- 94 -LRB104 03448 HLH 13471 b HB2903 - 94 - LRB104 03448 HLH 13471 b
3560	3560	HB2903 - 94 - LRB104 03448 HLH 13471 b
3561	3561	1 liability" shall be the sum of the taxpayer's liabilities
3562	3562	2 under this Act, and under all other State and local occupation
3563	3563	3 and use tax laws administered by the Department, for the
3564	3564	4 immediately preceding calendar year. The term "average monthly
3565	3565	5 tax liability" shall be the sum of the taxpayer's liabilities
3566	3566	6 under this Act, and under all other State and local occupation
3567	3567	7 and use tax laws administered by the Department, for the
3568	3568	8 immediately preceding calendar year divided by 12. Beginning
3569	3569	9 on October 1, 2002, a taxpayer who has a tax liability in the
3570	3570	10 amount set forth in subsection (b) of Section 2505-210 of the
3571	3571	11 Department of Revenue Law shall make all payments required by
3572	3572	12 rules of the Department by electronic funds transfer.
3573	3573	13 Before August 1 of each year beginning in 1993, the
3574	3574	14 Department shall notify all taxpayers required to make
3575	3575	15 payments by electronic funds transfer. All taxpayers required
3576	3576	16 to make payments by electronic funds transfer shall make those
3577	3577	17 payments for a minimum of one year beginning on October 1.
3578	3578	18 Any taxpayer not required to make payments by electronic
3579	3579	19 funds transfer may make payments by electronic funds transfer
3580	3580	20 with the permission of the Department.
3581	3581	21 All taxpayers required to make payment by electronic funds
3582	3582	22 transfer and any taxpayers authorized to voluntarily make
3583	3583	23 payments by electronic funds transfer shall make those
3584	3584	24 payments in the manner authorized by the Department.
3585	3585	25 The Department shall adopt such rules as are necessary to
3586	3586	26 effectuate a program of electronic funds transfer and the
3587	3587
3588	3588
3589	3589
3590	3590
3591	3591
3592	3592	HB2903 - 94 - LRB104 03448 HLH 13471 b
3593	3593
3594	3594
3595	3595	HB2903- 95 -LRB104 03448 HLH 13471 b HB2903 - 95 - LRB104 03448 HLH 13471 b
3596	3596	HB2903 - 95 - LRB104 03448 HLH 13471 b
3597	3597	1 requirements of this Section.
3598	3598	2 Any amount which is required to be shown or reported on any
3599	3599	3 return or other document under this Act shall, if such amount
3600	3600	4 is not a whole-dollar amount, be increased to the nearest
3601	3601	5 whole-dollar amount in any case where the fractional part of a
3602	3602	6 dollar is 50 cents or more, and decreased to the nearest
3603	3603	7 whole-dollar amount where the fractional part of a dollar is
3604	3604	8 less than 50 cents.
3605	3605	9 If the retailer is otherwise required to file a monthly
3606	3606	10 return and if the retailer's average monthly tax liability to
3607	3607	11 the Department does not exceed $200, the Department may
3608	3608	12 authorize his returns to be filed on a quarter annual basis,
3609	3609	13 with the return for January, February, and March of a given
3610	3610	14 year being due by April 20 of such year; with the return for
3611	3611	15 April, May, and June of a given year being due by July 20 of
3612	3612	16 such year; with the return for July, August, and September of a
3613	3613	17 given year being due by October 20 of such year, and with the
3614	3614	18 return for October, November, and December of a given year
3615	3615	19 being due by January 20 of the following year.
3616	3616	20 If the retailer is otherwise required to file a monthly or
3617	3617	21 quarterly return and if the retailer's average monthly tax
3618	3618	22 liability with the Department does not exceed $50, the
3619	3619	23 Department may authorize his returns to be filed on an annual
3620	3620	24 basis, with the return for a given year being due by January 20
3621	3621	25 of the following year.
3622	3622	26 Such quarter annual and annual returns, as to form and
3623	3623
3624	3624
3625	3625
3626	3626
3627	3627
3628	3628	HB2903 - 95 - LRB104 03448 HLH 13471 b
3629	3629
3630	3630
3631	3631	HB2903- 96 -LRB104 03448 HLH 13471 b HB2903 - 96 - LRB104 03448 HLH 13471 b
3632	3632	HB2903 - 96 - LRB104 03448 HLH 13471 b
3633	3633	1 substance, shall be subject to the same requirements as
3634	3634	2 monthly returns.
3635	3635	3 Notwithstanding any other provision in this Act concerning
3636	3636	4 the time within which a retailer may file his return, in the
3637	3637	5 case of any retailer who ceases to engage in a kind of business
3638	3638	6 which makes him responsible for filing returns under this Act,
3639	3639	7 such retailer shall file a final return under this Act with the
3640	3640	8 Department not more than one month after discontinuing such
3641	3641	9 business.
3642	3642	10 Where the same person has more than one business
3643	3643	11 registered with the Department under separate registrations
3644	3644	12 under this Act, such person may not file each return that is
3645	3645	13 due as a single return covering all such registered
3646	3646	14 businesses, but shall file separate returns for each such
3647	3647	15 registered business.
3648	3648	16 In addition, with respect to motor vehicles, watercraft,
3649	3649	17 aircraft, and trailers that are required to be registered with
3650	3650	18 an agency of this State, except as otherwise provided in this
3651	3651	19 Section, every retailer selling this kind of tangible personal
3652	3652	20 property shall file, with the Department, upon a form to be
3653	3653	21 prescribed and supplied by the Department, a separate return
3654	3654	22 for each such item of tangible personal property which the
3655	3655	23 retailer sells, except that if, in the same transaction, (i) a
3656	3656	24 retailer of aircraft, watercraft, motor vehicles, or trailers
3657	3657	25 transfers more than one aircraft, watercraft, motor vehicle,
3658	3658	26 or trailer to another aircraft, watercraft, motor vehicle
3659	3659
3660	3660
3661	3661
3662	3662
3663	3663
3664	3664	HB2903 - 96 - LRB104 03448 HLH 13471 b
3665	3665
3666	3666
3667	3667	HB2903- 97 -LRB104 03448 HLH 13471 b HB2903 - 97 - LRB104 03448 HLH 13471 b
3668	3668	HB2903 - 97 - LRB104 03448 HLH 13471 b
3669	3669	1 retailer, or trailer retailer for the purpose of resale or
3670	3670	2 (ii) a retailer of aircraft, watercraft, motor vehicles, or
3671	3671	3 trailers transfers more than one aircraft, watercraft, motor
3672	3672	4 vehicle, or trailer to a purchaser for use as a qualifying
3673	3673	5 rolling stock as provided in Section 2-5 of this Act, then that
3674	3674	6 seller may report the transfer of all aircraft, watercraft,
3675	3675	7 motor vehicles, or trailers involved in that transaction to
3676	3676	8 the Department on the same uniform invoice-transaction
3677	3677	9 reporting return form. For purposes of this Section,
3678	3678	10 "watercraft" means a Class 2, Class 3, or Class 4 watercraft as
3679	3679	11 defined in Section 3-2 of the Boat Registration and Safety
3680	3680	12 Act, a personal watercraft, or any boat equipped with an
3681	3681	13 inboard motor.
3682	3682	14 In addition, with respect to motor vehicles, watercraft,
3683	3683	15 aircraft, and trailers that are required to be registered with
3684	3684	16 an agency of this State, every person who is engaged in the
3685	3685	17 business of leasing or renting such items and who, in
3686	3686	18 connection with such business, sells any such item to a
3687	3687	19 retailer for the purpose of resale is, notwithstanding any
3688	3688	20 other provision of this Section to the contrary, authorized to
3689	3689	21 meet the return-filing requirement of this Act by reporting
3690	3690	22 the transfer of all the aircraft, watercraft, motor vehicles,
3691	3691	23 or trailers transferred for resale during a month to the
3692	3692	24 Department on the same uniform invoice-transaction reporting
3693	3693	25 return form on or before the 20th of the month following the
3694	3694	26 month in which the transfer takes place. Notwithstanding any
3695	3695
3696	3696
3697	3697
3698	3698
3699	3699
3700	3700	HB2903 - 97 - LRB104 03448 HLH 13471 b
3701	3701
3702	3702
3703	3703	HB2903- 98 -LRB104 03448 HLH 13471 b HB2903 - 98 - LRB104 03448 HLH 13471 b
3704	3704	HB2903 - 98 - LRB104 03448 HLH 13471 b
3705	3705	1 other provision of this Act to the contrary, all returns filed
3706	3706	2 under this paragraph must be filed by electronic means in the
3707	3707	3 manner and form as required by the Department.
3708	3708	4 Any retailer who sells only motor vehicles, watercraft,
3709	3709	5 aircraft, or trailers that are required to be registered with
3710	3710	6 an agency of this State, so that all retailers' occupation tax
3711	3711	7 liability is required to be reported, and is reported, on such
3712	3712	8 transaction reporting returns and who is not otherwise
3713	3713	9 required to file monthly or quarterly returns, need not file
3714	3714	10 monthly or quarterly returns. However, those retailers shall
3715	3715	11 be required to file returns on an annual basis.
3716	3716	12 The transaction reporting return, in the case of motor
3717	3717	13 vehicles or trailers that are required to be registered with
3718	3718	14 an agency of this State, shall be the same document as the
3719	3719	15 Uniform Invoice referred to in Section 5-402 of the Illinois
3720	3720	16 Vehicle Code and must show the name and address of the seller;
3721	3721	17 the name and address of the purchaser; the amount of the
3722	3722	18 selling price including the amount allowed by the retailer for
3723	3723	19 traded-in property, if any; the amount allowed by the retailer
3724	3724	20 for the traded-in tangible personal property, if any, to the
3725	3725	21 extent to which Section 1 of this Act allows an exemption for
3726	3726	22 the value of traded-in property; the balance payable after
3727	3727	23 deducting such trade-in allowance from the total selling
3728	3728	24 price; the amount of tax due from the retailer with respect to
3729	3729	25 such transaction; the amount of tax collected from the
3730	3730	26 purchaser by the retailer on such transaction (or satisfactory
3731	3731
3732	3732
3733	3733
3734	3734
3735	3735
3736	3736	HB2903 - 98 - LRB104 03448 HLH 13471 b
3737	3737
3738	3738
3739	3739	HB2903- 99 -LRB104 03448 HLH 13471 b HB2903 - 99 - LRB104 03448 HLH 13471 b
3740	3740	HB2903 - 99 - LRB104 03448 HLH 13471 b
3741	3741	1 evidence that such tax is not due in that particular instance,
3742	3742	2 if that is claimed to be the fact); the place and date of the
3743	3743	3 sale; a sufficient identification of the property sold; such
3744	3744	4 other information as is required in Section 5-402 of the
3745	3745	5 Illinois Vehicle Code, and such other information as the
3746	3746	6 Department may reasonably require.
3747	3747	7 The transaction reporting return in the case of watercraft
3748	3748	8 or aircraft must show the name and address of the seller; the
3749	3749	9 name and address of the purchaser; the amount of the selling
3750	3750	10 price including the amount allowed by the retailer for
3751	3751	11 traded-in property, if any; the amount allowed by the retailer
3752	3752	12 for the traded-in tangible personal property, if any, to the
3753	3753	13 extent to which Section 1 of this Act allows an exemption for
3754	3754	14 the value of traded-in property; the balance payable after
3755	3755	15 deducting such trade-in allowance from the total selling
3756	3756	16 price; the amount of tax due from the retailer with respect to
3757	3757	17 such transaction; the amount of tax collected from the
3758	3758	18 purchaser by the retailer on such transaction (or satisfactory
3759	3759	19 evidence that such tax is not due in that particular instance,
3760	3760	20 if that is claimed to be the fact); the place and date of the
3761	3761	21 sale, a sufficient identification of the property sold, and
3762	3762	22 such other information as the Department may reasonably
3763	3763	23 require.
3764	3764	24 Such transaction reporting return shall be filed not later
3765	3765	25 than 20 days after the day of delivery of the item that is
3766	3766	26 being sold, but may be filed by the retailer at any time sooner
3767	3767
3768	3768
3769	3769
3770	3770
3771	3771
3772	3772	HB2903 - 99 - LRB104 03448 HLH 13471 b
3773	3773
3774	3774
3775	3775	HB2903- 100 -LRB104 03448 HLH 13471 b HB2903 - 100 - LRB104 03448 HLH 13471 b
3776	3776	HB2903 - 100 - LRB104 03448 HLH 13471 b
3777	3777	1 than that if he chooses to do so. The transaction reporting
3778	3778	2 return and tax remittance or proof of exemption from the
3779	3779	3 Illinois use tax may be transmitted to the Department by way of
3780	3780	4 the State agency with which, or State officer with whom the
3781	3781	5 tangible personal property must be titled or registered (if
3782	3782	6 titling or registration is required) if the Department and
3783	3783	7 such agency or State officer determine that this procedure
3784	3784	8 will expedite the processing of applications for title or
3785	3785	9 registration.
3786	3786	10 With each such transaction reporting return, the retailer
3787	3787	11 shall remit the proper amount of tax due (or shall submit
3788	3788	12 satisfactory evidence that the sale is not taxable if that is
3789	3789	13 the case), to the Department or its agents, whereupon the
3790	3790	14 Department shall issue, in the purchaser's name, a use tax
3791	3791	15 receipt (or a certificate of exemption if the Department is
3792	3792	16 satisfied that the particular sale is tax exempt) which such
3793	3793	17 purchaser may submit to the agency with which, or State
3794	3794	18 officer with whom, he must title or register the tangible
3795	3795	19 personal property that is involved (if titling or registration
3796	3796	20 is required) in support of such purchaser's application for an
3797	3797	21 Illinois certificate or other evidence of title or
3798	3798	22 registration to such tangible personal property.
3799	3799	23 No retailer's failure or refusal to remit tax under this
3800	3800	24 Act precludes a user, who has paid the proper tax to the
3801	3801	25 retailer, from obtaining his certificate of title or other
3802	3802	26 evidence of title or registration (if titling or registration
3803	3803
3804	3804
3805	3805
3806	3806
3807	3807
3808	3808	HB2903 - 100 - LRB104 03448 HLH 13471 b
3809	3809
3810	3810
3811	3811	HB2903- 101 -LRB104 03448 HLH 13471 b HB2903 - 101 - LRB104 03448 HLH 13471 b
3812	3812	HB2903 - 101 - LRB104 03448 HLH 13471 b
3813	3813	1 is required) upon satisfying the Department that such user has
3814	3814	2 paid the proper tax (if tax is due) to the retailer. The
3815	3815	3 Department shall adopt appropriate rules to carry out the
3816	3816	4 mandate of this paragraph.
3817	3817	5 If the user who would otherwise pay tax to the retailer
3818	3818	6 wants the transaction reporting return filed and the payment
3819	3819	7 of the tax or proof of exemption made to the Department before
3820	3820	8 the retailer is willing to take these actions and such user has
3821	3821	9 not paid the tax to the retailer, such user may certify to the
3822	3822	10 fact of such delay by the retailer and may (upon the Department
3823	3823	11 being satisfied of the truth of such certification) transmit
3824	3824	12 the information required by the transaction reporting return
3825	3825	13 and the remittance for tax or proof of exemption directly to
3826	3826	14 the Department and obtain his tax receipt or exemption
3827	3827	15 determination, in which event the transaction reporting return
3828	3828	16 and tax remittance (if a tax payment was required) shall be
3829	3829	17 credited by the Department to the proper retailer's account
3830	3830	18 with the Department, but without the vendor's discount
3831	3831	19 provided for in this Section being allowed. When the user pays
3832	3832	20 the tax directly to the Department, he shall pay the tax in the
3833	3833	21 same amount and in the same form in which it would be remitted
3834	3834	22 if the tax had been remitted to the Department by the retailer.
3835	3835	23 On and after January 1, 2025, with respect to the lease of
3836	3836	24 trailers, other than semitrailers as defined in Section 1-187
3837	3837	25 of the Illinois Vehicle Code, that are required to be
3838	3838	26 registered with an agency of this State and that are subject to
3839	3839
3840	3840
3841	3841
3842	3842
3843	3843
3844	3844	HB2903 - 101 - LRB104 03448 HLH 13471 b
3845	3845
3846	3846
3847	3847	HB2903- 102 -LRB104 03448 HLH 13471 b HB2903 - 102 - LRB104 03448 HLH 13471 b
3848	3848	HB2903 - 102 - LRB104 03448 HLH 13471 b
3849	3849	1 the tax on lease receipts under this Act, notwithstanding any
3850	3850	2 other provision of this Act to the contrary, for the purpose of
3851	3851	3 reporting and paying tax under this Act on those lease
3852	3852	4 receipts, lessors shall file returns in addition to and
3853	3853	5 separate from the transaction reporting return. Lessors shall
3854	3854	6 file those lease returns and make payment to the Department by
3855	3855	7 electronic means on or before the 20th day of each month
3856	3856	8 following the month, quarter, or year, as applicable, in which
3857	3857	9 lease receipts were received. All lease receipts received by
3858	3858	10 the lessor from the lease of those trailers during the same
3859	3859	11 reporting period shall be reported and tax shall be paid on a
3860	3860	12 single return form to be prescribed by the Department.
3861	3861	13 Refunds made by the seller during the preceding return
3862	3862	14 period to purchasers, on account of tangible personal property
3863	3863	15 returned to the seller, shall be allowed as a deduction under
3864	3864	16 subdivision 5 of his monthly or quarterly return, as the case
3865	3865	17 may be, in case the seller had theretofore included the
3866	3866	18 receipts from the sale of such tangible personal property in a
3867	3867	19 return filed by him and had paid the tax imposed by this Act
3868	3868	20 with respect to such receipts.
3869	3869	21 Where the seller is a corporation, the return filed on
3870	3870	22 behalf of such corporation shall be signed by the president,
3871	3871	23 vice-president, secretary, or treasurer or by the properly
3872	3872	24 accredited agent of such corporation.
3873	3873	25 Where the seller is a limited liability company, the
3874	3874	26 return filed on behalf of the limited liability company shall
3875	3875
3876	3876
3877	3877
3878	3878
3879	3879
3880	3880	HB2903 - 102 - LRB104 03448 HLH 13471 b
3881	3881
3882	3882
3883	3883	HB2903- 103 -LRB104 03448 HLH 13471 b HB2903 - 103 - LRB104 03448 HLH 13471 b
3884	3884	HB2903 - 103 - LRB104 03448 HLH 13471 b
3885	3885	1 be signed by a manager, member, or properly accredited agent
3886	3886	2 of the limited liability company.
3887	3887	3 Except as provided in this Section, the retailer filing
3888	3888	4 the return under this Section shall, at the time of filing such
3889	3889	5 return, pay to the Department the amount of tax imposed by this
3890	3890	6 Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
3891	3891	7 on and after January 1, 1990, or $5 per calendar year,
3892	3892	8 whichever is greater, which is allowed to reimburse the
3893	3893	9 retailer for the expenses incurred in keeping records,
3894	3894	10 preparing and filing returns, remitting the tax and supplying
3895	3895	11 data to the Department on request. On and after January 1,
3896	3896	12 2021, a certified service provider, as defined in the Leveling
3897	3897	13 the Playing Field for Illinois Retail Act, filing the return
3898	3898	14 under this Section on behalf of a remote retailer shall, at the
3899	3899	15 time of such return, pay to the Department the amount of tax
3900	3900	16 imposed by this Act less a discount of 1.75%. A remote retailer
3901	3901	17 using a certified service provider to file a return on its
3902	3902	18 behalf, as provided in the Leveling the Playing Field for
3903	3903	19 Illinois Retail Act, is not eligible for the discount.
3904	3904	20 Beginning with returns due on or after January 1, 2025, the
3905	3905	21 vendor's discount allowed in this Section, the Service
3906	3906	22 Occupation Tax Act, the Use Tax Act, and the Service Use Tax
3907	3907	23 Act, including any local tax administered by the Department
3908	3908	24 and reported on the same return, shall not exceed $1,000 per
3909	3909	25 month in the aggregate for returns other than transaction
3910	3910	26 returns filed during the month. When determining the discount
3911	3911
3912	3912
3913	3913
3914	3914
3915	3915
3916	3916	HB2903 - 103 - LRB104 03448 HLH 13471 b
3917	3917
3918	3918
3919	3919	HB2903- 104 -LRB104 03448 HLH 13471 b HB2903 - 104 - LRB104 03448 HLH 13471 b
3920	3920	HB2903 - 104 - LRB104 03448 HLH 13471 b
3921	3921	1 allowed under this Section, retailers shall include the amount
3922	3922	2 of tax that would have been due at the 1% rate but for the 0%
3923	3923	3 rate imposed under Public Act 102-700. When determining the
3924	3924	4 discount allowed under this Section, retailers shall include
3925	3925	5 the amount of tax that would have been due at the 6.25% rate
3926	3926	6 but for the 1.25% rate imposed on sales tax holiday items under
3927	3927	7 Public Act 102-700. The discount under this Section is not
3928	3928	8 allowed for the 1.25% portion of taxes paid on aviation fuel
3929	3929	9 that is subject to the revenue use requirements of 49 U.S.C.
3930	3930	10 47107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
3931	3931	11 Section 2d of this Act shall be included in the amount on which
3932	3932	12 such discount is computed. In the case of retailers who report
3933	3933	13 and pay the tax on a transaction by transaction basis, as
3934	3934	14 provided in this Section, such discount shall be taken with
3935	3935	15 each such tax remittance instead of when such retailer files
3936	3936	16 his periodic return, but, beginning with returns due on or
3937	3937	17 after January 1, 2025, the vendor's discount allowed under
3938	3938	18 this Section and the Use Tax Act, including any local tax
3939	3939	19 administered by the Department and reported on the same
3940	3940	20 transaction return, shall not exceed $1,000 per month for all
3941	3941	21 transaction returns filed during the month. The discount
3942	3942	22 allowed under this Section is allowed only for returns that
3943	3943	23 are filed in the manner required by this Act. The Department
3944	3944	24 may disallow the discount for retailers whose certificate of
3945	3945	25 registration is revoked at the time the return is filed, but
3946	3946	26 only if the Department's decision to revoke the certificate of
3947	3947
3948	3948
3949	3949
3950	3950
3951	3951
3952	3952	HB2903 - 104 - LRB104 03448 HLH 13471 b
3953	3953
3954	3954
3955	3955	HB2903- 105 -LRB104 03448 HLH 13471 b HB2903 - 105 - LRB104 03448 HLH 13471 b
3956	3956	HB2903 - 105 - LRB104 03448 HLH 13471 b
3957	3957	1 registration has become final.
3958	3958	2 Before October 1, 2000, if the taxpayer's average monthly
3959	3959	3 tax liability to the Department under this Act, the Use Tax
3960	3960	4 Act, the Service Occupation Tax Act, and the Service Use Tax
3961	3961	5 Act, excluding any liability for prepaid sales tax to be
3962	3962	6 remitted in accordance with Section 2d of this Act, was
3963	3963	7 $10,000 or more during the preceding 4 complete calendar
3964	3964	8 quarters, he shall file a return with the Department each
3965	3965	9 month by the 20th day of the month next following the month
3966	3966	10 during which such tax liability is incurred and shall make
3967	3967	11 payments to the Department on or before the 7th, 15th, 22nd and
3968	3968	12 last day of the month during which such liability is incurred.
3969	3969	13 On and after October 1, 2000, if the taxpayer's average
3970	3970	14 monthly tax liability to the Department under this Act, the
3971	3971	15 Use Tax Act, the Service Occupation Tax Act, and the Service
3972	3972	16 Use Tax Act, excluding any liability for prepaid sales tax to
3973	3973	17 be remitted in accordance with Section 2d of this Act, was
3974	3974	18 $20,000 or more during the preceding 4 complete calendar
3975	3975	19 quarters, he shall file a return with the Department each
3976	3976	20 month by the 20th day of the month next following the month
3977	3977	21 during which such tax liability is incurred and shall make
3978	3978	22 payment to the Department on or before the 7th, 15th, 22nd and
3979	3979	23 last day of the month during which such liability is incurred.
3980	3980	24 If the month during which such tax liability is incurred began
3981	3981	25 prior to January 1, 1985, each payment shall be in an amount
3982	3982	26 equal to 1/4 of the taxpayer's actual liability for the month
3983	3983
3984	3984
3985	3985
3986	3986
3987	3987
3988	3988	HB2903 - 105 - LRB104 03448 HLH 13471 b
3989	3989
3990	3990
3991	3991	HB2903- 106 -LRB104 03448 HLH 13471 b HB2903 - 106 - LRB104 03448 HLH 13471 b
3992	3992	HB2903 - 106 - LRB104 03448 HLH 13471 b
3993	3993	1 or an amount set by the Department not to exceed 1/4 of the
3994	3994	2 average monthly liability of the taxpayer to the Department
3995	3995	3 for the preceding 4 complete calendar quarters (excluding the
3996	3996	4 month of highest liability and the month of lowest liability
3997	3997	5 in such 4 quarter period). If the month during which such tax
3998	3998	6 liability is incurred begins on or after January 1, 1985 and
3999	3999	7 prior to January 1, 1987, each payment shall be in an amount
4000	4000	8 equal to 22.5% of the taxpayer's actual liability for the
4001	4001	9 month or 27.5% of the taxpayer's liability for the same
4002	4002	10 calendar month of the preceding year. If the month during
4003	4003	11 which such tax liability is incurred begins on or after
4004	4004	12 January 1, 1987 and prior to January 1, 1988, each payment
4005	4005	13 shall be in an amount equal to 22.5% of the taxpayer's actual
4006	4006	14 liability for the month or 26.25% of the taxpayer's liability
4007	4007	15 for the same calendar month of the preceding year. If the month
4008	4008	16 during which such tax liability is incurred begins on or after
4009	4009	17 January 1, 1988, and prior to January 1, 1989, or begins on or
4010	4010	18 after January 1, 1996, each payment shall be in an amount equal
4011	4011	19 to 22.5% of the taxpayer's actual liability for the month or
4012	4012	20 25% of the taxpayer's liability for the same calendar month of
4013	4013	21 the preceding year. If the month during which such tax
4014	4014	22 liability is incurred begins on or after January 1, 1989, and
4015	4015	23 prior to January 1, 1996, each payment shall be in an amount
4016	4016	24 equal to 22.5% of the taxpayer's actual liability for the
4017	4017	25 month or 25% of the taxpayer's liability for the same calendar
4018	4018	26 month of the preceding year or 100% of the taxpayer's actual
4019	4019
4020	4020
4021	4021
4022	4022
4023	4023
4024	4024	HB2903 - 106 - LRB104 03448 HLH 13471 b
4025	4025
4026	4026
4027	4027	HB2903- 107 -LRB104 03448 HLH 13471 b HB2903 - 107 - LRB104 03448 HLH 13471 b
4028	4028	HB2903 - 107 - LRB104 03448 HLH 13471 b
4029	4029	1 liability for the quarter monthly reporting period. The amount
4030	4030	2 of such quarter monthly payments shall be credited against the
4031	4031	3 final tax liability of the taxpayer's return for that month.
4032	4032	4 Before October 1, 2000, once applicable, the requirement of
4033	4033	5 the making of quarter monthly payments to the Department by
4034	4034	6 taxpayers having an average monthly tax liability of $10,000
4035	4035	7 or more as determined in the manner provided above shall
4036	4036	8 continue until such taxpayer's average monthly liability to
4037	4037	9 the Department during the preceding 4 complete calendar
4038	4038	10 quarters (excluding the month of highest liability and the
4039	4039	11 month of lowest liability) is less than $9,000, or until such
4040	4040	12 taxpayer's average monthly liability to the Department as
4041	4041	13 computed for each calendar quarter of the 4 preceding complete
4042	4042	14 calendar quarter period is less than $10,000. However, if a
4043	4043	15 taxpayer can show the Department that a substantial change in
4044	4044	16 the taxpayer's business has occurred which causes the taxpayer
4045	4045	17 to anticipate that his average monthly tax liability for the
4046	4046	18 reasonably foreseeable future will fall below the $10,000
4047	4047	19 threshold stated above, then such taxpayer may petition the
4048	4048	20 Department for a change in such taxpayer's reporting status.
4049	4049	21 On and after October 1, 2000, once applicable, the requirement
4050	4050	22 of the making of quarter monthly payments to the Department by
4051	4051	23 taxpayers having an average monthly tax liability of $20,000
4052	4052	24 or more as determined in the manner provided above shall
4053	4053	25 continue until such taxpayer's average monthly liability to
4054	4054	26 the Department during the preceding 4 complete calendar
4055	4055
4056	4056
4057	4057
4058	4058
4059	4059
4060	4060	HB2903 - 107 - LRB104 03448 HLH 13471 b
4061	4061
4062	4062
4063	4063	HB2903- 108 -LRB104 03448 HLH 13471 b HB2903 - 108 - LRB104 03448 HLH 13471 b
4064	4064	HB2903 - 108 - LRB104 03448 HLH 13471 b
4065	4065	1 quarters (excluding the month of highest liability and the
4066	4066	2 month of lowest liability) is less than $19,000 or until such
4067	4067	3 taxpayer's average monthly liability to the Department as
4068	4068	4 computed for each calendar quarter of the 4 preceding complete
4069	4069	5 calendar quarter period is less than $20,000. However, if a
4070	4070	6 taxpayer can show the Department that a substantial change in
4071	4071	7 the taxpayer's business has occurred which causes the taxpayer
4072	4072	8 to anticipate that his average monthly tax liability for the
4073	4073	9 reasonably foreseeable future will fall below the $20,000
4074	4074	10 threshold stated above, then such taxpayer may petition the
4075	4075	11 Department for a change in such taxpayer's reporting status.
4076	4076	12 The Department shall change such taxpayer's reporting status
4077	4077	13 unless it finds that such change is seasonal in nature and not
4078	4078	14 likely to be long term. Quarter monthly payment status shall
4079	4079	15 be determined under this paragraph as if the rate reduction to
4080	4080	16 0% in Public Act 102-700 on food for human consumption that is
4081	4081	17 to be consumed off the premises where it is sold (other than
4082	4082	18 alcoholic beverages, food consisting of or infused with adult
4083	4083	19 use cannabis, soft drinks, and food that has been prepared for
4084	4084	20 immediate consumption) had not occurred. For quarter monthly
4085	4085	21 payments due under this paragraph on or after July 1, 2023 and
4086	4086	22 through June 30, 2024, "25% of the taxpayer's liability for
4087	4087	23 the same calendar month of the preceding year" shall be
4088	4088	24 determined as if the rate reduction to 0% in Public Act 102-700
4089	4089	25 had not occurred. Quarter monthly payment status shall be
4090	4090	26 determined under this paragraph as if the rate reduction to
4091	4091
4092	4092
4093	4093
4094	4094
4095	4095
4096	4096	HB2903 - 108 - LRB104 03448 HLH 13471 b
4097	4097
4098	4098
4099	4099	HB2903- 109 -LRB104 03448 HLH 13471 b HB2903 - 109 - LRB104 03448 HLH 13471 b
4100	4100	HB2903 - 109 - LRB104 03448 HLH 13471 b
4101	4101	1 1.25% in Public Act 102-700 on sales tax holiday items had not
4102	4102	2 occurred. For quarter monthly payments due on or after July 1,
4103	4103	3 2023 and through June 30, 2024, "25% of the taxpayer's
4104	4104	4 liability for the same calendar month of the preceding year"
4105	4105	5 shall be determined as if the rate reduction to 1.25% in Public
4106	4106	6 Act 102-700 on sales tax holiday items had not occurred. If any
4107	4107	7 such quarter monthly payment is not paid at the time or in the
4108	4108	8 amount required by this Section, then the taxpayer shall be
4109	4109	9 liable for penalties and interest on the difference between
4110	4110	10 the minimum amount due as a payment and the amount of such
4111	4111	11 quarter monthly payment actually and timely paid, except
4112	4112	12 insofar as the taxpayer has previously made payments for that
4113	4113	13 month to the Department in excess of the minimum payments
4114	4114	14 previously due as provided in this Section. The Department
4115	4115	15 shall make reasonable rules and regulations to govern the
4116	4116	16 quarter monthly payment amount and quarter monthly payment
4117	4117	17 dates for taxpayers who file on other than a calendar monthly
4118	4118	18 basis.
4119	4119	19 The provisions of this paragraph apply before October 1,
4120	4120	20 2001. Without regard to whether a taxpayer is required to make
4121	4121	21 quarter monthly payments as specified above, any taxpayer who
4122	4122	22 is required by Section 2d of this Act to collect and remit
4123	4123	23 prepaid taxes and has collected prepaid taxes which average in
4124	4124	24 excess of $25,000 per month during the preceding 2 complete
4125	4125	25 calendar quarters, shall file a return with the Department as
4126	4126	26 required by Section 2f and shall make payments to the
4127	4127
4128	4128
4129	4129
4130	4130
4131	4131
4132	4132	HB2903 - 109 - LRB104 03448 HLH 13471 b
4133	4133
4134	4134
4135	4135	HB2903- 110 -LRB104 03448 HLH 13471 b HB2903 - 110 - LRB104 03448 HLH 13471 b
4136	4136	HB2903 - 110 - LRB104 03448 HLH 13471 b
4137	4137	1 Department on or before the 7th, 15th, 22nd and last day of the
4138	4138	2 month during which such liability is incurred. If the month
4139	4139	3 during which such tax liability is incurred began prior to
4140	4140	4 September 1, 1985 (the effective date of Public Act 84-221),
4141	4141	5 each payment shall be in an amount not less than 22.5% of the
4142	4142	6 taxpayer's actual liability under Section 2d. If the month
4143	4143	7 during which such tax liability is incurred begins on or after
4144	4144	8 January 1, 1986, each payment shall be in an amount equal to
4145	4145	9 22.5% of the taxpayer's actual liability for the month or
4146	4146	10 27.5% of the taxpayer's liability for the same calendar month
4147	4147	11 of the preceding calendar year. If the month during which such
4148	4148	12 tax liability is incurred begins on or after January 1, 1987,
4149	4149	13 each payment shall be in an amount equal to 22.5% of the
4150	4150	14 taxpayer's actual liability for the month or 26.25% of the
4151	4151	15 taxpayer's liability for the same calendar month of the
4152	4152	16 preceding year. The amount of such quarter monthly payments
4153	4153	17 shall be credited against the final tax liability of the
4154	4154	18 taxpayer's return for that month filed under this Section or
4155	4155	19 Section 2f, as the case may be. Once applicable, the
4156	4156	20 requirement of the making of quarter monthly payments to the
4157	4157	21 Department pursuant to this paragraph shall continue until
4158	4158	22 such taxpayer's average monthly prepaid tax collections during
4159	4159	23 the preceding 2 complete calendar quarters is $25,000 or less.
4160	4160	24 If any such quarter monthly payment is not paid at the time or
4161	4161	25 in the amount required, the taxpayer shall be liable for
4162	4162	26 penalties and interest on such difference, except insofar as
4163	4163
4164	4164
4165	4165
4166	4166
4167	4167
4168	4168	HB2903 - 110 - LRB104 03448 HLH 13471 b
4169	4169
4170	4170
4171	4171	HB2903- 111 -LRB104 03448 HLH 13471 b HB2903 - 111 - LRB104 03448 HLH 13471 b
4172	4172	HB2903 - 111 - LRB104 03448 HLH 13471 b
4173	4173	1 the taxpayer has previously made payments for that month in
4174	4174	2 excess of the minimum payments previously due.
4175	4175	3 The provisions of this paragraph apply on and after
4176	4176	4 October 1, 2001. Without regard to whether a taxpayer is
4177	4177	5 required to make quarter monthly payments as specified above,
4178	4178	6 any taxpayer who is required by Section 2d of this Act to
4179	4179	7 collect and remit prepaid taxes and has collected prepaid
4180	4180	8 taxes that average in excess of $20,000 per month during the
4181	4181	9 preceding 4 complete calendar quarters shall file a return
4182	4182	10 with the Department as required by Section 2f and shall make
4183	4183	11 payments to the Department on or before the 7th, 15th, 22nd,
4184	4184	12 and last day of the month during which the liability is
4185	4185	13 incurred. Each payment shall be in an amount equal to 22.5% of
4186	4186	14 the taxpayer's actual liability for the month or 25% of the
4187	4187	15 taxpayer's liability for the same calendar month of the
4188	4188	16 preceding year. The amount of the quarter monthly payments
4189	4189	17 shall be credited against the final tax liability of the
4190	4190	18 taxpayer's return for that month filed under this Section or
4191	4191	19 Section 2f, as the case may be. Once applicable, the
4192	4192	20 requirement of the making of quarter monthly payments to the
4193	4193	21 Department pursuant to this paragraph shall continue until the
4194	4194	22 taxpayer's average monthly prepaid tax collections during the
4195	4195	23 preceding 4 complete calendar quarters (excluding the month of
4196	4196	24 highest liability and the month of lowest liability) is less
4197	4197	25 than $19,000 or until such taxpayer's average monthly
4198	4198	26 liability to the Department as computed for each calendar
4199	4199
4200	4200
4201	4201
4202	4202
4203	4203
4204	4204	HB2903 - 111 - LRB104 03448 HLH 13471 b
4205	4205
4206	4206
4207	4207	HB2903- 112 -LRB104 03448 HLH 13471 b HB2903 - 112 - LRB104 03448 HLH 13471 b
4208	4208	HB2903 - 112 - LRB104 03448 HLH 13471 b
4209	4209	1 quarter of the 4 preceding complete calendar quarters is less
4210	4210	2 than $20,000. If any such quarter monthly payment is not paid
4211	4211	3 at the time or in the amount required, the taxpayer shall be
4212	4212	4 liable for penalties and interest on such difference, except
4213	4213	5 insofar as the taxpayer has previously made payments for that
4214	4214	6 month in excess of the minimum payments previously due.
4215	4215	7 If any payment provided for in this Section exceeds the
4216	4216	8 taxpayer's liabilities under this Act, the Use Tax Act, the
4217	4217	9 Service Occupation Tax Act, and the Service Use Tax Act, as
4218	4218	10 shown on an original monthly return, the Department shall, if
4219	4219	11 requested by the taxpayer, issue to the taxpayer a credit
4220	4220	12 memorandum no later than 30 days after the date of payment. The
4221	4221	13 credit evidenced by such credit memorandum may be assigned by
4222	4222	14 the taxpayer to a similar taxpayer under this Act, the Use Tax
4223	4223	15 Act, the Service Occupation Tax Act, or the Service Use Tax
4224	4224	16 Act, in accordance with reasonable rules and regulations to be
4225	4225	17 prescribed by the Department. If no such request is made, the
4226	4226	18 taxpayer may credit such excess payment against tax liability
4227	4227	19 subsequently to be remitted to the Department under this Act,
4228	4228	20 the Use Tax Act, the Service Occupation Tax Act, or the Service
4229	4229	21 Use Tax Act, in accordance with reasonable rules and
4230	4230	22 regulations prescribed by the Department. If the Department
4231	4231	23 subsequently determined that all or any part of the credit
4232	4232	24 taken was not actually due to the taxpayer, the taxpayer's
4233	4233	25 vendor's discount shall be reduced, if necessary, to reflect
4234	4234	26 the difference between the credit taken and that actually due,
4235	4235
4236	4236
4237	4237
4238	4238
4239	4239
4240	4240	HB2903 - 112 - LRB104 03448 HLH 13471 b
4241	4241
4242	4242
4243	4243	HB2903- 113 -LRB104 03448 HLH 13471 b HB2903 - 113 - LRB104 03448 HLH 13471 b
4244	4244	HB2903 - 113 - LRB104 03448 HLH 13471 b
4245	4245	1 and that taxpayer shall be liable for penalties and interest
4246	4246	2 on such difference.
4247	4247	3 If a retailer of motor fuel is entitled to a credit under
4248	4248	4 Section 2d of this Act which exceeds the taxpayer's liability
4249	4249	5 to the Department under this Act for the month for which the
4250	4250	6 taxpayer is filing a return, the Department shall issue the
4251	4251	7 taxpayer a credit memorandum for the excess.
4252	4252	8 Beginning January 1, 1990, each month the Department shall
4253	4253	9 pay into the Local Government Tax Fund, a special fund in the
4254	4254	10 State treasury which is hereby created, the net revenue
4255	4255	11 realized for the preceding month from the 1% tax imposed under
4256	4256	12 this Act.
4257	4257	13 Beginning January 1, 1990, each month the Department shall
4258	4258	14 pay into the County and Mass Transit District Fund, a special
4259	4259	15 fund in the State treasury which is hereby created, 4% of the
4260	4260	16 net revenue realized for the preceding month from the 6.25%
4261	4261	17 general rate other than aviation fuel sold on or after
4262	4262	18 December 1, 2019. This exception for aviation fuel only
4263	4263	19 applies for so long as the revenue use requirements of 49
4264	4264	20 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
4265	4265	21 Beginning August 1, 2000, each month the Department shall
4266	4266	22 pay into the County and Mass Transit District Fund 20% of the
4267	4267	23 net revenue realized for the preceding month from the 1.25%
4268	4268	24 rate on the selling price of motor fuel and gasohol. If, in any
4269	4269	25 month, the tax on sales tax holiday items, as defined in
4270	4270	26 Section 2-8, is imposed at the rate of 1.25%, then the
4271	4271
4272	4272
4273	4273
4274	4274
4275	4275
4276	4276	HB2903 - 113 - LRB104 03448 HLH 13471 b
4277	4277
4278	4278
4279	4279	HB2903- 114 -LRB104 03448 HLH 13471 b HB2903 - 114 - LRB104 03448 HLH 13471 b
4280	4280	HB2903 - 114 - LRB104 03448 HLH 13471 b
4281	4281	1 Department shall pay 20% of the net revenue realized for that
4282	4282	2 month from the 1.25% rate on the selling price of sales tax
4283	4283	3 holiday items into the County and Mass Transit District Fund.
4284	4284	4 Beginning January 1, 1990, each month the Department shall
4285	4285	5 pay into the Local Government Tax Fund 16% of the net revenue
4286	4286	6 realized for the preceding month from the 6.25% general rate
4287	4287	7 on the selling price of tangible personal property other than
4288	4288	8 aviation fuel sold on or after December 1, 2019. This
4289	4289	9 exception for aviation fuel only applies for so long as the
4290	4290	10 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
4291	4291	11 47133 are binding on the State.
4292	4292	12 For aviation fuel sold on or after December 1, 2019, each
4293	4293	13 month the Department shall pay into the State Aviation Program
4294	4294	14 Fund 20% of the net revenue realized for the preceding month
4295	4295	15 from the 6.25% general rate on the selling price of aviation
4296	4296	16 fuel, less an amount estimated by the Department to be
4297	4297	17 required for refunds of the 20% portion of the tax on aviation
4298	4298	18 fuel under this Act, which amount shall be deposited into the
4299	4299	19 Aviation Fuel Sales Tax Refund Fund. The Department shall only
4300	4300	20 pay moneys into the State Aviation Program Fund and the
4301	4301	21 Aviation Fuel Sales Tax Refund Fund under this Act for so long
4302	4302	22 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
4303	4303	23 U.S.C. 47133 are binding on the State.
4304	4304	24 Beginning August 1, 2000, each month the Department shall
4305	4305	25 pay into the Local Government Tax Fund 80% of the net revenue
4306	4306	26 realized for the preceding month from the 1.25% rate on the
4307	4307
4308	4308
4309	4309
4310	4310
4311	4311
4312	4312	HB2903 - 114 - LRB104 03448 HLH 13471 b
4313	4313
4314	4314
4315	4315	HB2903- 115 -LRB104 03448 HLH 13471 b HB2903 - 115 - LRB104 03448 HLH 13471 b
4316	4316	HB2903 - 115 - LRB104 03448 HLH 13471 b
4317	4317	1 selling price of motor fuel and gasohol. If, in any month, the
4318	4318	2 tax on sales tax holiday items, as defined in Section 2-8, is
4319	4319	3 imposed at the rate of 1.25%, then the Department shall pay 80%
4320	4320	4 of the net revenue realized for that month from the 1.25% rate
4321	4321	5 on the selling price of sales tax holiday items into the Local
4322	4322	6 Government Tax Fund.
4323	4323	7 Beginning October 1, 2009, each month the Department shall
4324	4324	8 pay into the Capital Projects Fund an amount that is equal to
4325	4325	9 an amount estimated by the Department to represent 80% of the
4326	4326	10 net revenue realized for the preceding month from the sale of
4327	4327	11 candy, grooming and hygiene products, and soft drinks that had
4328	4328	12 been taxed at a rate of 1% prior to September 1, 2009 but that
4329	4329	13 are now taxed at 6.25%.
4330	4330	14 Beginning July 1, 2011, each month the Department shall
4331	4331	15 pay into the Clean Air Act Permit Fund 80% of the net revenue
4332	4332	16 realized for the preceding month from the 6.25% general rate
4333	4333	17 on the selling price of sorbents used in Illinois in the
4334	4334	18 process of sorbent injection as used to comply with the
4335	4335	19 Environmental Protection Act or the federal Clean Air Act, but
4336	4336	20 the total payment into the Clean Air Act Permit Fund under this
4337	4337	21 Act and the Use Tax Act shall not exceed $2,000,000 in any
4338	4338	22 fiscal year.
4339	4339	23 Beginning July 1, 2013, each month the Department shall
4340	4340	24 pay into the Underground Storage Tank Fund from the proceeds
4341	4341	25 collected under this Act, the Use Tax Act, the Service Use Tax
4342	4342	26 Act, and the Service Occupation Tax Act an amount equal to the
4343	4343
4344	4344
4345	4345
4346	4346
4347	4347
4348	4348	HB2903 - 115 - LRB104 03448 HLH 13471 b
4349	4349
4350	4350
4351	4351	HB2903- 116 -LRB104 03448 HLH 13471 b HB2903 - 116 - LRB104 03448 HLH 13471 b
4352	4352	HB2903 - 116 - LRB104 03448 HLH 13471 b
4353	4353	1 average monthly deficit in the Underground Storage Tank Fund
4354	4354	2 during the prior year, as certified annually by the Illinois
4355	4355	3 Environmental Protection Agency, but the total payment into
4356	4356	4 the Underground Storage Tank Fund under this Act, the Use Tax
4357	4357	5 Act, the Service Use Tax Act, and the Service Occupation Tax
4358	4358	6 Act shall not exceed $18,000,000 in any State fiscal year. As
4359	4359	7 used in this paragraph, the "average monthly deficit" shall be
4360	4360	8 equal to the difference between the average monthly claims for
4361	4361	9 payment by the fund and the average monthly revenues deposited
4362	4362	10 into the fund, excluding payments made pursuant to this
4363	4363	11 paragraph.
4364	4364	12 Beginning July 1, 2015, of the remainder of the moneys
4365	4365	13 received by the Department under the Use Tax Act, the Service
4366	4366	14 Use Tax Act, the Service Occupation Tax Act, and this Act, each
4367	4367	15 month the Department shall deposit $500,000 into the State
4368	4368	16 Crime Laboratory Fund.
4369	4369	17 Of the remainder of the moneys received by the Department
4370	4370	18 pursuant to this Act, (a) 1.75% thereof shall be paid into the
4371	4371	19 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
4372	4372	20 and after July 1, 1989, 3.8% thereof shall be paid into the
4373	4373	21 Build Illinois Fund; provided, however, that if in any fiscal
4374	4374	22 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
4375	4375	23 may be, of the moneys received by the Department and required
4376	4376	24 to be paid into the Build Illinois Fund pursuant to this Act,
4377	4377	25 Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
4378	4378	26 Act, and Section 9 of the Service Occupation Tax Act, such Acts
4379	4379
4380	4380
4381	4381
4382	4382
4383	4383
4384	4384	HB2903 - 116 - LRB104 03448 HLH 13471 b
4385	4385
4386	4386
4387	4387	HB2903- 117 -LRB104 03448 HLH 13471 b HB2903 - 117 - LRB104 03448 HLH 13471 b
4388	4388	HB2903 - 117 - LRB104 03448 HLH 13471 b
4389	4389	1 being hereinafter called the "Tax Acts" and such aggregate of
4390	4390	2 2.2% or 3.8%, as the case may be, of moneys being hereinafter
4391	4391	3 called the "Tax Act Amount", and (2) the amount transferred to
4392	4392	4 the Build Illinois Fund from the State and Local Sales Tax
4393	4393	5 Reform Fund shall be less than the Annual Specified Amount (as
4394	4394	6 hereinafter defined), an amount equal to the difference shall
4395	4395	7 be immediately paid into the Build Illinois Fund from other
4396	4396	8 moneys received by the Department pursuant to the Tax Acts;
4397	4397	9 the "Annual Specified Amount" means the amounts specified
4398	4398	10 below for fiscal years 1986 through 1993:
4399	4399	11Fiscal YearAnnual Specified Amount121986$54,800,000131987$76,650,000141988$80,480,000151989$88,510,000161990$115,330,000171991$145,470,000181992$182,730,000191993$206,520,000; 11 Fiscal Year Annual Specified Amount 12 1986 $54,800,000 13 1987 $76,650,000 14 1988 $80,480,000 15 1989 $88,510,000 16 1990 $115,330,000 17 1991 $145,470,000 18 1992 $182,730,000 19 1993 $206,520,000;
4400	4400	11 Fiscal Year Annual Specified Amount
4401	4401	12 1986 $54,800,000
4402	4402	13 1987 $76,650,000
4403	4403	14 1988 $80,480,000
4404	4404	15 1989 $88,510,000
4405	4405	16 1990 $115,330,000
4406	4406	17 1991 $145,470,000
4407	4407	18 1992 $182,730,000
4408	4408	19 1993 $206,520,000;
4409	4409	20 and means the Certified Annual Debt Service Requirement (as
4410	4410	21 defined in Section 13 of the Build Illinois Bond Act) or the
4411	4411	22 Tax Act Amount, whichever is greater, for fiscal year 1994 and
4412	4412	23 each fiscal year thereafter; and further provided, that if on
4413	4413	24 the last business day of any month the sum of (1) the Tax Act
4414	4414	25 Amount required to be deposited into the Build Illinois Bond
4415	4415	26 Account in the Build Illinois Fund during such month and (2)
4416	4416
4417	4417
4418	4418
4419	4419
4420	4420
4421	4421	HB2903 - 117 - LRB104 03448 HLH 13471 b
4422	4422
4423	4423
4424	4424	11 Fiscal Year Annual Specified Amount
4425	4425	12 1986 $54,800,000
4426	4426	13 1987 $76,650,000
4427	4427	14 1988 $80,480,000
4428	4428	15 1989 $88,510,000
4429	4429	16 1990 $115,330,000
4430	4430	17 1991 $145,470,000
4431	4431	18 1992 $182,730,000
4432	4432	19 1993 $206,520,000;
4433	4433
4434	4434
4435	4435	HB2903- 118 -LRB104 03448 HLH 13471 b HB2903 - 118 - LRB104 03448 HLH 13471 b
4436	4436	HB2903 - 118 - LRB104 03448 HLH 13471 b
4437	4437	1 the amount transferred to the Build Illinois Fund from the
4438	4438	2 State and Local Sales Tax Reform Fund shall have been less than
4439	4439	3 1/12 of the Annual Specified Amount, an amount equal to the
4440	4440	4 difference shall be immediately paid into the Build Illinois
4441	4441	5 Fund from other moneys received by the Department pursuant to
4442	4442	6 the Tax Acts; and, further provided, that in no event shall the
4443	4443	7 payments required under the preceding proviso result in
4444	4444	8 aggregate payments into the Build Illinois Fund pursuant to
4445	4445	9 this clause (b) for any fiscal year in excess of the greater of
4446	4446	10 (i) the Tax Act Amount or (ii) the Annual Specified Amount for
4447	4447	11 such fiscal year. The amounts payable into the Build Illinois
4448	4448	12 Fund under clause (b) of the first sentence in this paragraph
4449	4449	13 shall be payable only until such time as the aggregate amount
4450	4450	14 on deposit under each trust indenture securing Bonds issued
4451	4451	15 and outstanding pursuant to the Build Illinois Bond Act is
4452	4452	16 sufficient, taking into account any future investment income,
4453	4453	17 to fully provide, in accordance with such indenture, for the
4454	4454	18 defeasance of or the payment of the principal of, premium, if
4455	4455	19 any, and interest on the Bonds secured by such indenture and on
4456	4456	20 any Bonds expected to be issued thereafter and all fees and
4457	4457	21 costs payable with respect thereto, all as certified by the
4458	4458	22 Director of the Bureau of the Budget (now Governor's Office of
4459	4459	23 Management and Budget). If on the last business day of any
4460	4460	24 month in which Bonds are outstanding pursuant to the Build
4461	4461	25 Illinois Bond Act, the aggregate of moneys deposited in the
4462	4462	26 Build Illinois Bond Account in the Build Illinois Fund in such
4463	4463
4464	4464
4465	4465
4466	4466
4467	4467
4468	4468	HB2903 - 118 - LRB104 03448 HLH 13471 b
4469	4469
4470	4470
4471	4471	HB2903- 119 -LRB104 03448 HLH 13471 b HB2903 - 119 - LRB104 03448 HLH 13471 b
4472	4472	HB2903 - 119 - LRB104 03448 HLH 13471 b
4473	4473	1 month shall be less than the amount required to be transferred
4474	4474	2 in such month from the Build Illinois Bond Account to the Build
4475	4475	3 Illinois Bond Retirement and Interest Fund pursuant to Section
4476	4476	4 13 of the Build Illinois Bond Act, an amount equal to such
4477	4477	5 deficiency shall be immediately paid from other moneys
4478	4478	6 received by the Department pursuant to the Tax Acts to the
4479	4479	7 Build Illinois Fund; provided, however, that any amounts paid
4480	4480	8 to the Build Illinois Fund in any fiscal year pursuant to this
4481	4481	9 sentence shall be deemed to constitute payments pursuant to
4482	4482	10 clause (b) of the first sentence of this paragraph and shall
4483	4483	11 reduce the amount otherwise payable for such fiscal year
4484	4484	12 pursuant to that clause (b). The moneys received by the
4485	4485	13 Department pursuant to this Act and required to be deposited
4486	4486	14 into the Build Illinois Fund are subject to the pledge, claim
4487	4487	15 and charge set forth in Section 12 of the Build Illinois Bond
4488	4488	16 Act.
4489	4489	17 Subject to payment of amounts into the Build Illinois Fund
4490	4490	18 as provided in the preceding paragraph or in any amendment
4491	4491	19 thereto hereafter enacted, the following specified monthly
4492	4492	20 installment of the amount requested in the certificate of the
4493	4493	21 Chairman of the Metropolitan Pier and Exposition Authority
4494	4494	22 provided under Section 8.25f of the State Finance Act, but not
4495	4495	23 in excess of sums designated as "Total Deposit", shall be
4496	4496	24 deposited in the aggregate from collections under Section 9 of
4497	4497	25 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
4498	4498	26 9 of the Service Occupation Tax Act, and Section 3 of the
4499	4499
4500	4500
4501	4501
4502	4502
4503	4503
4504	4504	HB2903 - 119 - LRB104 03448 HLH 13471 b
4505	4505
4506	4506
4507	4507	HB2903- 120 -LRB104 03448 HLH 13471 b HB2903 - 120 - LRB104 03448 HLH 13471 b
4508	4508	HB2903 - 120 - LRB104 03448 HLH 13471 b
4509	4509	1 Retailers' Occupation Tax Act into the McCormick Place
4510	4510	2 Expansion Project Fund in the specified fiscal years.
4511	4511	3Fiscal YearTotal Deposit41993 $051994 53,000,00061995 58,000,00071996 61,000,00081997 64,000,00091998 68,000,000101999 71,000,000112000 75,000,000122001 80,000,000132002 93,000,000142003 99,000,000152004103,000,000162005108,000,000172006113,000,000182007119,000,000192008126,000,000202009132,000,000212010139,000,000222011146,000,000232012153,000,000242013161,000,000252014170,000,000262015179,000,000 3 Fiscal Year Total Deposit 4 1993 $0 5 1994 53,000,000 6 1995 58,000,000 7 1996 61,000,000 8 1997 64,000,000 9 1998 68,000,000 10 1999 71,000,000 11 2000 75,000,000 12 2001 80,000,000 13 2002 93,000,000 14 2003 99,000,000 15 2004 103,000,000 16 2005 108,000,000 17 2006 113,000,000 18 2007 119,000,000 19 2008 126,000,000 20 2009 132,000,000 21 2010 139,000,000 22 2011 146,000,000 23 2012 153,000,000 24 2013 161,000,000 25 2014 170,000,000 26 2015 179,000,000
4512	4512	3 Fiscal Year Total Deposit
4513	4513	4 1993 $0
4514	4514	5 1994 53,000,000
4515	4515	6 1995 58,000,000
4516	4516	7 1996 61,000,000
4517	4517	8 1997 64,000,000
4518	4518	9 1998 68,000,000
4519	4519	10 1999 71,000,000
4520	4520	11 2000 75,000,000
4521	4521	12 2001 80,000,000
4522	4522	13 2002 93,000,000
4523	4523	14 2003 99,000,000
4524	4524	15 2004 103,000,000
4525	4525	16 2005 108,000,000
4526	4526	17 2006 113,000,000
4527	4527	18 2007 119,000,000
4528	4528	19 2008 126,000,000
4529	4529	20 2009 132,000,000
4530	4530	21 2010 139,000,000
4531	4531	22 2011 146,000,000
4532	4532	23 2012 153,000,000
4533	4533	24 2013 161,000,000
4534	4534	25 2014 170,000,000
4535	4535	26 2015 179,000,000
4536	4536
4537	4537
4538	4538
4539	4539
4540	4540
4541	4541	HB2903 - 120 - LRB104 03448 HLH 13471 b
4542	4542
4543	4543
4544	4544	3 Fiscal Year Total Deposit
4545	4545	4 1993 $0
4546	4546	5 1994 53,000,000
4547	4547	6 1995 58,000,000
4548	4548	7 1996 61,000,000
4549	4549	8 1997 64,000,000
4550	4550	9 1998 68,000,000
4551	4551	10 1999 71,000,000
4552	4552	11 2000 75,000,000
4553	4553	12 2001 80,000,000
4554	4554	13 2002 93,000,000
4555	4555	14 2003 99,000,000
4556	4556	15 2004 103,000,000
4557	4557	16 2005 108,000,000
4558	4558	17 2006 113,000,000
4559	4559	18 2007 119,000,000
4560	4560	19 2008 126,000,000
4561	4561	20 2009 132,000,000
4562	4562	21 2010 139,000,000
4563	4563	22 2011 146,000,000
4564	4564	23 2012 153,000,000
4565	4565	24 2013 161,000,000
4566	4566	25 2014 170,000,000
4567	4567	26 2015 179,000,000
4568	4568
4569	4569
4570	4570	HB2903- 121 -LRB104 03448 HLH 13471 b HB2903 - 121 - LRB104 03448 HLH 13471 b
4571	4571	HB2903 - 121 - LRB104 03448 HLH 13471 b
4572	4572	12016189,000,00022017199,000,00032018210,000,00042019221,000,00052020233,000,00062021300,000,00072022300,000,00082023300,000,00092024 300,000,000102025 300,000,000112026 300,000,000122027 375,000,000132028 375,000,000142029 375,000,000152030 375,000,000162031 375,000,000172032 375,000,000182033375,000,000192034375,000,000202035375,000,000212036450,000,00022and 23each fiscal year 24thereafter that bonds 25are outstanding under 26Section 13.2 of the 1 2016 189,000,000 2 2017 199,000,000 3 2018 210,000,000 4 2019 221,000,000 5 2020 233,000,000 6 2021 300,000,000 7 2022 300,000,000 8 2023 300,000,000 9 2024 300,000,000 10 2025 300,000,000 11 2026 300,000,000 12 2027 375,000,000 13 2028 375,000,000 14 2029 375,000,000 15 2030 375,000,000 16 2031 375,000,000 17 2032 375,000,000 18 2033 375,000,000 19 2034 375,000,000 20 2035 375,000,000 21 2036 450,000,000 22 and 23 each fiscal year 24 thereafter that bonds 25 are outstanding under 26 Section 13.2 of the
4573	4573	1 2016 189,000,000
4574	4574	2 2017 199,000,000
4575	4575	3 2018 210,000,000
4576	4576	4 2019 221,000,000
4577	4577	5 2020 233,000,000
4578	4578	6 2021 300,000,000
4579	4579	7 2022 300,000,000
4580	4580	8 2023 300,000,000
4581	4581	9 2024 300,000,000
4582	4582	10 2025 300,000,000
4583	4583	11 2026 300,000,000
4584	4584	12 2027 375,000,000
4585	4585	13 2028 375,000,000
4586	4586	14 2029 375,000,000
4587	4587	15 2030 375,000,000
4588	4588	16 2031 375,000,000
4589	4589	17 2032 375,000,000
4590	4590	18 2033 375,000,000
4591	4591	19 2034 375,000,000
4592	4592	20 2035 375,000,000
4593	4593	21 2036 450,000,000
4594	4594	22 and
4595	4595	23 each fiscal year
4596	4596	24 thereafter that bonds
4597	4597	25 are outstanding under
4598	4598	26 Section 13.2 of the
4599	4599
4600	4600
4601	4601
4602	4602
4603	4603
4604	4604	HB2903 - 121 - LRB104 03448 HLH 13471 b
4605	4605
4606	4606	1 2016 189,000,000
4607	4607	2 2017 199,000,000
4608	4608	3 2018 210,000,000
4609	4609	4 2019 221,000,000
4610	4610	5 2020 233,000,000
4611	4611	6 2021 300,000,000
4612	4612	7 2022 300,000,000
4613	4613	8 2023 300,000,000
4614	4614	9 2024 300,000,000
4615	4615	10 2025 300,000,000
4616	4616	11 2026 300,000,000
4617	4617	12 2027 375,000,000
4618	4618	13 2028 375,000,000
4619	4619	14 2029 375,000,000
4620	4620	15 2030 375,000,000
4621	4621	16 2031 375,000,000
4622	4622	17 2032 375,000,000
4623	4623	18 2033 375,000,000
4624	4624	19 2034 375,000,000
4625	4625	20 2035 375,000,000
4626	4626	21 2036 450,000,000
4627	4627	22 and
4628	4628	23 each fiscal year
4629	4629	24 thereafter that bonds
4630	4630	25 are outstanding under
4631	4631	26 Section 13.2 of the
4632	4632
4633	4633
4634	4634	HB2903- 122 -LRB104 03448 HLH 13471 b HB2903 - 122 - LRB104 03448 HLH 13471 b
4635	4635	HB2903 - 122 - LRB104 03448 HLH 13471 b
4636	4636	1Metropolitan Pier and 2Exposition Authority Act, 3but not after fiscal year 2060. 1 Metropolitan Pier and 2 Exposition Authority Act, 3 but not after fiscal year 2060.
4637	4637	1 Metropolitan Pier and
4638	4638	2 Exposition Authority Act,
4639	4639	3 but not after fiscal year 2060.
4640	4640	4 Beginning July 20, 1993 and in each month of each fiscal
4641	4641	5 year thereafter, one-eighth of the amount requested in the
4642	4642	6 certificate of the Chairman of the Metropolitan Pier and
4643	4643	7 Exposition Authority for that fiscal year, less the amount
4644	4644	8 deposited into the McCormick Place Expansion Project Fund by
4645	4645	9 the State Treasurer in the respective month under subsection
4646	4646	10 (g) of Section 13 of the Metropolitan Pier and Exposition
4647	4647	11 Authority Act, plus cumulative deficiencies in the deposits
4648	4648	12 required under this Section for previous months and years,
4649	4649	13 shall be deposited into the McCormick Place Expansion Project
4650	4650	14 Fund, until the full amount requested for the fiscal year, but
4651	4651	15 not in excess of the amount specified above as "Total
4652	4652	16 Deposit", has been deposited.
4653	4653	17 Subject to payment of amounts into the Capital Projects
4654	4654	18 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
4655	4655	19 and the McCormick Place Expansion Project Fund pursuant to the
4656	4656	20 preceding paragraphs or in any amendments thereto hereafter
4657	4657	21 enacted, for aviation fuel sold on or after December 1, 2019,
4658	4658	22 the Department shall each month deposit into the Aviation Fuel
4659	4659	23 Sales Tax Refund Fund an amount estimated by the Department to
4660	4660	24 be required for refunds of the 80% portion of the tax on
4661	4661	25 aviation fuel under this Act. The Department shall only
4662	4662	26 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
4663	4663
4664	4664
4665	4665
4666	4666
4667	4667
4668	4668	HB2903 - 122 - LRB104 03448 HLH 13471 b
4669	4669
4670	4670	1 Metropolitan Pier and
4671	4671	2 Exposition Authority Act,
4672	4672	3 but not after fiscal year 2060.
4673	4673
4674	4674
4675	4675	HB2903- 123 -LRB104 03448 HLH 13471 b HB2903 - 123 - LRB104 03448 HLH 13471 b
4676	4676	HB2903 - 123 - LRB104 03448 HLH 13471 b
4677	4677	1 under this paragraph for so long as the revenue use
4678	4678	2 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
4679	4679	3 binding on the State.
4680	4680	4 Subject to payment of amounts into the Build Illinois Fund
4681	4681	5 and the McCormick Place Expansion Project Fund pursuant to the
4682	4682	6 preceding paragraphs or in any amendments thereto hereafter
4683	4683	7 enacted, beginning July 1, 1993 and ending on September 30,
4684	4684	8 2013, the Department shall each month pay into the Illinois
4685	4685	9 Tax Increment Fund 0.27% of 80% of the net revenue realized for
4686	4686	10 the preceding month from the 6.25% general rate on the selling
4687	4687	11 price of tangible personal property.
4688	4688	12 Subject to payment of amounts into the Build Illinois
4689	4689	13 Fund, the McCormick Place Expansion Project Fund, and the
4690	4690	14 Illinois Tax Increment Fund pursuant to the preceding
4691	4691	15 paragraphs or in any amendments to this Section hereafter
4692	4692	16 enacted, beginning on the first day of the first calendar
4693	4693	17 month to occur on or after August 26, 2014 (the effective date
4694	4694	18 of Public Act 98-1098), each month, from the collections made
4695	4695	19 under Section 9 of the Use Tax Act, Section 9 of the Service
4696	4696	20 Use Tax Act, Section 9 of the Service Occupation Tax Act, and
4697	4697	21 Section 3 of the Retailers' Occupation Tax Act, the Department
4698	4698	22 shall pay into the Tax Compliance and Administration Fund, to
4699	4699	23 be used, subject to appropriation, to fund additional auditors
4700	4700	24 and compliance personnel at the Department of Revenue, an
4701	4701	25 amount equal to 1/12 of 5% of 80% of the cash receipts
4702	4702	26 collected during the preceding fiscal year by the Audit Bureau
4703	4703
4704	4704
4705	4705
4706	4706
4707	4707
4708	4708	HB2903 - 123 - LRB104 03448 HLH 13471 b
4709	4709
4710	4710
4711	4711	HB2903- 124 -LRB104 03448 HLH 13471 b HB2903 - 124 - LRB104 03448 HLH 13471 b
4712	4712	HB2903 - 124 - LRB104 03448 HLH 13471 b
4713	4713	1 of the Department under the Use Tax Act, the Service Use Tax
4714	4714	2 Act, the Service Occupation Tax Act, the Retailers' Occupation
4715	4715	3 Tax Act, and associated local occupation and use taxes
4716	4716	4 administered by the Department.
4717	4717	5 Subject to payments of amounts into the Build Illinois
4718	4718	6 Fund, the McCormick Place Expansion Project Fund, the Illinois
4719	4719	7 Tax Increment Fund, the Energy Infrastructure Fund, and the
4720	4720	8 Tax Compliance and Administration Fund as provided in this
4721	4721	9 Section, beginning on July 1, 2018 the Department shall pay
4722	4722	10 each month into the Downstate Public Transportation Fund the
4723	4723	11 moneys required to be so paid under Section 2-3 of the
4724	4724	12 Downstate Public Transportation Act.
4725	4725	13 Subject to successful execution and delivery of a
4726	4726	14 public-private agreement between the public agency and private
4727	4727	15 entity and completion of the civic build, beginning on July 1,
4728	4728	16 2023, of the remainder of the moneys received by the
4729	4729	17 Department under the Use Tax Act, the Service Use Tax Act, the
4730	4730	18 Service Occupation Tax Act, and this Act, the Department shall
4731	4731	19 deposit the following specified deposits in the aggregate from
4732	4732	20 collections under the Use Tax Act, the Service Use Tax Act, the
4733	4733	21 Service Occupation Tax Act, and the Retailers' Occupation Tax
4734	4734	22 Act, as required under Section 8.25g of the State Finance Act
4735	4735	23 for distribution consistent with the Public-Private
4736	4736	24 Partnership for Civic and Transit Infrastructure Project Act.
4737	4737	25 The moneys received by the Department pursuant to this Act and
4738	4738	26 required to be deposited into the Civic and Transit
4739	4739
4740	4740
4741	4741
4742	4742
4743	4743
4744	4744	HB2903 - 124 - LRB104 03448 HLH 13471 b
4745	4745
4746	4746
4747	4747	HB2903- 125 -LRB104 03448 HLH 13471 b HB2903 - 125 - LRB104 03448 HLH 13471 b
4748	4748	HB2903 - 125 - LRB104 03448 HLH 13471 b
4749	4749	1 Infrastructure Fund are subject to the pledge, claim and
4750	4750	2 charge set forth in Section 25-55 of the Public-Private
4751	4751	3 Partnership for Civic and Transit Infrastructure Project Act.
4752	4752	4 As used in this paragraph, "civic build", "private entity",
4753	4753	5 "public-private agreement", and "public agency" have the
4754	4754	6 meanings provided in Section 25-10 of the Public-Private
4755	4755	7 Partnership for Civic and Transit Infrastructure Project Act.
4756	4756	8 Fiscal Year.............................Total Deposit
4757	4757	9 2024.....................................$200,000,000
4758	4758	10 2025....................................$206,000,000
4759	4759	11 2026....................................$212,200,000
4760	4760	12 2027....................................$218,500,000
4761	4761	13 2028....................................$225,100,000
4762	4762	14 2029....................................$288,700,000
4763	4763	15 2030....................................$298,900,000
4764	4764	16 2031....................................$309,300,000
4765	4765	17 2032....................................$320,100,000
4766	4766	18 2033....................................$331,200,000
4767	4767	19 2034....................................$341,200,000
4768	4768	20 2035....................................$351,400,000
4769	4769	21 2036....................................$361,900,000
4770	4770	22 2037....................................$372,800,000
4771	4771	23 2038....................................$384,000,000
4772	4772	24 2039....................................$395,500,000
4773	4773	25 2040....................................$407,400,000
4774	4774	26 2041....................................$419,600,000
4775	4775
4776	4776
4777	4777
4778	4778
4779	4779
4780	4780	HB2903 - 125 - LRB104 03448 HLH 13471 b
4781	4781
4782	4782
4783	4783	HB2903- 126 -LRB104 03448 HLH 13471 b HB2903 - 126 - LRB104 03448 HLH 13471 b
4784	4784	HB2903 - 126 - LRB104 03448 HLH 13471 b
4785	4785	1 2042....................................$432,200,000
4786	4786	2 2043....................................$445,100,000
4787	4787	3 Beginning July 1, 2021 and until July 1, 2022, subject to
4788	4788	4 the payment of amounts into the County and Mass Transit
4789	4789	5 District Fund, the Local Government Tax Fund, the Build
4790	4790	6 Illinois Fund, the McCormick Place Expansion Project Fund, the
4791	4791	7 Illinois Tax Increment Fund, and the Tax Compliance and
4792	4792	8 Administration Fund as provided in this Section, the
4793	4793	9 Department shall pay each month into the Road Fund the amount
4794	4794	10 estimated to represent 16% of the net revenue realized from
4795	4795	11 the taxes imposed on motor fuel and gasohol. Beginning July 1,
4796	4796	12 2022 and until July 1, 2023, subject to the payment of amounts
4797	4797	13 into the County and Mass Transit District Fund, the Local
4798	4798	14 Government Tax Fund, the Build Illinois Fund, the McCormick
4799	4799	15 Place Expansion Project Fund, the Illinois Tax Increment Fund,
4800	4800	16 and the Tax Compliance and Administration Fund as provided in
4801	4801	17 this Section, the Department shall pay each month into the
4802	4802	18 Road Fund the amount estimated to represent 32% of the net
4803	4803	19 revenue realized from the taxes imposed on motor fuel and
4804	4804	20 gasohol. Beginning July 1, 2023 and until July 1, 2024,
4805	4805	21 subject to the payment of amounts into the County and Mass
4806	4806	22 Transit District Fund, the Local Government Tax Fund, the
4807	4807	23 Build Illinois Fund, the McCormick Place Expansion Project
4808	4808	24 Fund, the Illinois Tax Increment Fund, and the Tax Compliance
4809	4809	25 and Administration Fund as provided in this Section, the
4810	4810	26 Department shall pay each month into the Road Fund the amount
4811	4811
4812	4812
4813	4813
4814	4814
4815	4815
4816	4816	HB2903 - 126 - LRB104 03448 HLH 13471 b
4817	4817
4818	4818
4819	4819	HB2903- 127 -LRB104 03448 HLH 13471 b HB2903 - 127 - LRB104 03448 HLH 13471 b
4820	4820	HB2903 - 127 - LRB104 03448 HLH 13471 b
4821	4821	1 estimated to represent 48% of the net revenue realized from
4822	4822	2 the taxes imposed on motor fuel and gasohol. Beginning July 1,
4823	4823	3 2024 and until July 1, 2025, subject to the payment of amounts
4824	4824	4 into the County and Mass Transit District Fund, the Local
4825	4825	5 Government Tax Fund, the Build Illinois Fund, the McCormick
4826	4826	6 Place Expansion Project Fund, the Illinois Tax Increment Fund,
4827	4827	7 and the Tax Compliance and Administration Fund as provided in
4828	4828	8 this Section, the Department shall pay each month into the
4829	4829	9 Road Fund the amount estimated to represent 64% of the net
4830	4830	10 revenue realized from the taxes imposed on motor fuel and
4831	4831	11 gasohol. Beginning on July 1, 2025, subject to the payment of
4832	4832	12 amounts into the County and Mass Transit District Fund, the
4833	4833	13 Local Government Tax Fund, the Build Illinois Fund, the
4834	4834	14 McCormick Place Expansion Project Fund, the Illinois Tax
4835	4835	15 Increment Fund, and the Tax Compliance and Administration Fund
4836	4836	16 as provided in this Section, the Department shall pay each
4837	4837	17 month into the Road Fund the amount estimated to represent 80%
4838	4838	18 of the net revenue realized from the taxes imposed on motor
4839	4839	19 fuel and gasohol. As used in this paragraph "motor fuel" has
4840	4840	20 the meaning given to that term in Section 1.1 of the Motor Fuel
4841	4841	21 Tax Law, and "gasohol" has the meaning given to that term in
4842	4842	22 Section 3-40 of the Use Tax Act.
4843	4843	23 Until July 1, 2025, of Of the remainder of the moneys
4844	4844	24 received by the Department pursuant to this Act, 75% thereof
4845	4845	25 shall be paid into the State treasury and 25% shall be reserved
4846	4846	26 in a special account and used only for the transfer to the
4847	4847
4848	4848
4849	4849
4850	4850
4851	4851
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4853	4853
4854	4854
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4856	4856	HB2903 - 128 - LRB104 03448 HLH 13471 b
4857	4857	1 Common School Fund as part of the monthly transfer from the
4858	4858	2 General Revenue Fund in accordance with Section 8a of the
4859	4859	3 State Finance Act. Beginning July 1, 2025, of the remainder of
4860	4860	4 the moneys received by the Department pursuant to this Act,
4861	4861	5 75% shall be deposited into the General Revenue Fund and 25%
4862	4862	6 shall be deposited into the Common School Fund.
4863	4863	7 The Department may, upon separate written notice to a
4864	4864	8 taxpayer, require the taxpayer to prepare and file with the
4865	4865	9 Department on a form prescribed by the Department within not
4866	4866	10 less than 60 days after receipt of the notice an annual
4867	4867	11 information return for the tax year specified in the notice.
4868	4868	12 Such annual return to the Department shall include a statement
4869	4869	13 of gross receipts as shown by the retailer's last federal
4870	4870	14 income tax return. If the total receipts of the business as
4871	4871	15 reported in the federal income tax return do not agree with the
4872	4872	16 gross receipts reported to the Department of Revenue for the
4873	4873	17 same period, the retailer shall attach to his annual return a
4874	4874	18 schedule showing a reconciliation of the 2 amounts and the
4875	4875	19 reasons for the difference. The retailer's annual return to
4876	4876	20 the Department shall also disclose the cost of goods sold by
4877	4877	21 the retailer during the year covered by such return, opening
4878	4878	22 and closing inventories of such goods for such year, costs of
4879	4879	23 goods used from stock or taken from stock and given away by the
4880	4880	24 retailer during such year, payroll information of the
4881	4881	25 retailer's business during such year and any additional
4882	4882	26 reasonable information which the Department deems would be
4883	4883
4884	4884
4885	4885
4886	4886
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4889	4889
4890	4890
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4892	4892	HB2903 - 129 - LRB104 03448 HLH 13471 b
4893	4893	1 helpful in determining the accuracy of the monthly, quarterly,
4894	4894	2 or annual returns filed by such retailer as provided for in
4895	4895	3 this Section.
4896	4896	4 If the annual information return required by this Section
4897	4897	5 is not filed when and as required, the taxpayer shall be liable
4898	4898	6 as follows:
4899	4899	7 (i) Until January 1, 1994, the taxpayer shall be
4900	4900	8 liable for a penalty equal to 1/6 of 1% of the tax due from
4901	4901	9 such taxpayer under this Act during the period to be
4902	4902	10 covered by the annual return for each month or fraction of
4903	4903	11 a month until such return is filed as required, the
4904	4904	12 penalty to be assessed and collected in the same manner as
4905	4905	13 any other penalty provided for in this Act.
4906	4906	14 (ii) On and after January 1, 1994, the taxpayer shall
4907	4907	15 be liable for a penalty as described in Section 3-4 of the
4908	4908	16 Uniform Penalty and Interest Act.
4909	4909	17 The chief executive officer, proprietor, owner, or highest
4910	4910	18 ranking manager shall sign the annual return to certify the
4911	4911	19 accuracy of the information contained therein. Any person who
4912	4912	20 willfully signs the annual return containing false or
4913	4913	21 inaccurate information shall be guilty of perjury and punished
4914	4914	22 accordingly. The annual return form prescribed by the
4915	4915	23 Department shall include a warning that the person signing the
4916	4916	24 return may be liable for perjury.
4917	4917	25 The provisions of this Section concerning the filing of an
4918	4918	26 annual information return do not apply to a retailer who is not
4919	4919
4920	4920
4921	4921
4922	4922
4923	4923
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4925	4925
4926	4926
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4928	4928	HB2903 - 130 - LRB104 03448 HLH 13471 b
4929	4929	1 required to file an income tax return with the United States
4930	4930	2 Government.
4931	4931	3 As soon as possible after the first day of each month, upon
4932	4932	4 certification of the Department of Revenue, the Comptroller
4933	4933	5 shall order transferred and the Treasurer shall transfer from
4934	4934	6 the General Revenue Fund to the Motor Fuel Tax Fund an amount
4935	4935	7 equal to 1.7% of 80% of the net revenue realized under this Act
4936	4936	8 for the second preceding month. Beginning April 1, 2000, this
4937	4937	9 transfer is no longer required and shall not be made.
4938	4938	10 Net revenue realized for a month shall be the revenue
4939	4939	11 collected by the State pursuant to this Act, less the amount
4940	4940	12 paid out during that month as refunds to taxpayers for
4941	4941	13 overpayment of liability.
4942	4942	14 For greater simplicity of administration, manufacturers,
4943	4943	15 importers and wholesalers whose products are sold at retail in
4944	4944	16 Illinois by numerous retailers, and who wish to do so, may
4945	4945	17 assume the responsibility for accounting and paying to the
4946	4946	18 Department all tax accruing under this Act with respect to
4947	4947	19 such sales, if the retailers who are affected do not make
4948	4948	20 written objection to the Department to this arrangement.
4949	4949	21 Any person who promotes, organizes, or provides retail
4950	4950	22 selling space for concessionaires or other types of sellers at
4951	4951	23 the Illinois State Fair, DuQuoin State Fair, county fairs,
4952	4952	24 local fairs, art shows, flea markets, and similar exhibitions
4953	4953	25 or events, including any transient merchant as defined by
4954	4954	26 Section 2 of the Transient Merchant Act of 1987, is required to
4955	4955
4956	4956
4957	4957
4958	4958
4959	4959
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4961	4961
4962	4962
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4965	4965	1 file a report with the Department providing the name of the
4966	4966	2 merchant's business, the name of the person or persons engaged
4967	4967	3 in merchant's business, the permanent address and Illinois
4968	4968	4 Retailers Occupation Tax Registration Number of the merchant,
4969	4969	5 the dates and location of the event, and other reasonable
4970	4970	6 information that the Department may require. The report must
4971	4971	7 be filed not later than the 20th day of the month next
4972	4972	8 following the month during which the event with retail sales
4973	4973	9 was held. Any person who fails to file a report required by
4974	4974	10 this Section commits a business offense and is subject to a
4975	4975	11 fine not to exceed $250.
4976	4976	12 Any person engaged in the business of selling tangible
4977	4977	13 personal property at retail as a concessionaire or other type
4978	4978	14 of seller at the Illinois State Fair, county fairs, art shows,
4979	4979	15 flea markets, and similar exhibitions or events, or any
4980	4980	16 transient merchants, as defined by Section 2 of the Transient
4981	4981	17 Merchant Act of 1987, may be required to make a daily report of
4982	4982	18 the amount of such sales to the Department and to make a daily
4983	4983	19 payment of the full amount of tax due. The Department shall
4984	4984	20 impose this requirement when it finds that there is a
4985	4985	21 significant risk of loss of revenue to the State at such an
4986	4986	22 exhibition or event. Such a finding shall be based on evidence
4987	4987	23 that a substantial number of concessionaires or other sellers
4988	4988	24 who are not residents of Illinois will be engaging in the
4989	4989	25 business of selling tangible personal property at retail at
4990	4990	26 the exhibition or event, or other evidence of a significant
4991	4991
4992	4992
4993	4993
4994	4994
4995	4995
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4997	4997
4998	4998
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5001	5001	1 risk of loss of revenue to the State. The Department shall
5002	5002	2 notify concessionaires and other sellers affected by the
5003	5003	3 imposition of this requirement. In the absence of notification
5004	5004	4 by the Department, the concessionaires and other sellers shall
5005	5005	5 file their returns as otherwise required in this Section.
5006	5006	6 (Source: P.A. 102-634, eff. 8-27-21; 102-700, Article 60,
5007	5007	7 Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
5008	5008	8 65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
5009	5009	9 1-1-23; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-363,
5010	5010	10 eff. 7-28-23; 103-592, Article 75, Section 75-20, eff. 1-1-25;
5011	5011	11 103-592, Article 110, Section 110-20, eff. 6-7-24; 103-605,
5012	5012	12 eff. 7-1-24; 103-1055, eff. 12-20-24.)
5013	5013
5014	5014
5015	5015
5016	5016
5017	5017
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