Illinois 2025-2026 Regular Session

Illinois Senate Bill SB0137 Compare Versions

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

Old	New	Differences
1	1	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB0137 Introduced 1/17/2025, by Sen. Craig Wilcox 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, if the retailer or serviceman reports less than $50,000 in sales during the month for which the return is filed, then the vendor's discount for that retailer or serviceman shall be 3.5% (currently, 1.75%) of the amount collected or $5 per calendar year, whichever is greater. Effective immediately. LRB104 06145 HLH 18218 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB0137 Introduced 1/17/2025, by Sen. Craig Wilcox 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, if the retailer or serviceman reports less than $50,000 in sales during the month for which the return is filed, then the vendor's discount for that retailer or serviceman shall be 3.5% (currently, 1.75%) of the amount collected or $5 per calendar year, whichever is greater. Effective immediately. LRB104 06145 HLH 18218 b LRB104 06145 HLH 18218 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB0137 Introduced 1/17/2025, by Sen. Craig Wilcox 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, if the retailer or serviceman reports less than $50,000 in sales during the month for which the return is filed, then the vendor's discount for that retailer or serviceman shall be 3.5% (currently, 1.75%) of the amount collected or $5 per calendar year, whichever is greater. Effective immediately.
9	9	LRB104 06145 HLH 18218 b LRB104 06145 HLH 18218 b
10	10	LRB104 06145 HLH 18218 b
11	11	A BILL FOR
12	12	SB0137LRB104 06145 HLH 18218 b SB0137 LRB104 06145 HLH 18218 b
13	13	SB0137 LRB104 06145 HLH 18218 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 vendor's discount of 2.1%
27	27	14 prior to January 1, 1990, and 1.75% on and after January 1,
28	28	15 1990, or $5 per calendar year, whichever is greater, which is
29	29	16 allowed to reimburse the retailer for expenses incurred in
30	30	17 collecting the tax, keeping records, preparing and filing
31	31	18 returns, remitting the tax and supplying data to the
32	32	19 Department on request. For returns due before January 1, 2026,
33	33	20 the amount of the vendor's discount is 1.75% of the amount
34	34	21 collected or $5 per calendar year, whichever is greater. For
35	35	22 returns due on or after January 1, 2026, if the retailer
36	36	23 reports $50,000 or more in sales during the month for which the
37	37
38	38
39	39
40	40	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB0137 Introduced 1/17/2025, by Sen. Craig Wilcox 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, if the retailer or serviceman reports less than $50,000 in sales during the month for which the return is filed, then the vendor's discount for that retailer or serviceman shall be 3.5% (currently, 1.75%) of the amount collected or $5 per calendar year, whichever is greater. Effective immediately.
47	47	LRB104 06145 HLH 18218 b LRB104 06145 HLH 18218 b
48	48	LRB104 06145 HLH 18218 b
49	49	A BILL FOR
50	50
51	51
52	52
53	53
54	54
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
59	59
60	60
61	61
62	62	LRB104 06145 HLH 18218 b
63	63
64	64
65	65
66	66
67	67
68	68
69	69
70	70
71	71
72	72	SB0137 LRB104 06145 HLH 18218 b
73	73
74	74
75	75	SB0137- 2 -LRB104 06145 HLH 18218 b SB0137 - 2 - LRB104 06145 HLH 18218 b
76	76	SB0137 - 2 - LRB104 06145 HLH 18218 b
77	77	1 return is filed, then the amount of the vendor's discount
78	78	2 shall be 1.75% of the amount collected or $5 per calendar year,
79	79	3 whichever is greater. For returns due on or after January 1,
80	80	4 2026, if the retailer reports less than $50,000 in sales
81	81	5 during the month for which the return is filed, then the amount
82	82	6 of the vendor's discount shall be 3.5% of the amount collected
83	83	7 or $5 per calendar year, whichever is greater. Beginning with
84	84	8 returns due on or after January 1, 2025, the discount allowed
85	85	9 in this Section, the Retailers' Occupation Tax Act, the
86	86	10 Service Occupation Tax Act, and the Service Use Tax Act,
87	87	11 including any local tax administered by the Department and
88	88	12 reported on the same return, shall not exceed $1,000 per month
89	89	13 in the aggregate for returns other than transaction returns
90	90	14 filed during the month. When determining the discount allowed
91	91	15 under this Section, retailers shall include the amount of tax
92	92	16 that would have been due at the 6.25% rate but for the 1.25%
93	93	17 rate imposed on sales tax holiday items under Public Act
94	94	18 102-700. The discount under this Section is not allowed for
95	95	19 the 1.25% portion of taxes paid on aviation fuel that is
96	96	20 subject to the revenue use requirements of 49 U.S.C. 47107(b)
97	97	21 and 49 U.S.C. 47133. When determining the discount allowed
98	98	22 under this Section, retailers shall include the amount of tax
99	99	23 that would have been due at the 1% rate but for the 0% rate
100	100	24 imposed under Public Act 102-700. In the case of retailers who
101	101	25 report and pay the tax on a transaction by transaction basis,
102	102	26 as provided in this Section, such discount shall be taken with
103	103
104	104
105	105
106	106
107	107
108	108	SB0137 - 2 - LRB104 06145 HLH 18218 b
109	109
110	110
111	111	SB0137- 3 -LRB104 06145 HLH 18218 b SB0137 - 3 - LRB104 06145 HLH 18218 b
112	112	SB0137 - 3 - LRB104 06145 HLH 18218 b
113	113	1 each such tax remittance instead of when such retailer files
114	114	2 his periodic return, but, beginning with returns due on or
115	115	3 after January 1, 2025, the discount allowed under this Section
116	116	4 and the Retailers' Occupation Tax Act, including any local tax
117	117	5 administered by the Department and reported on the same
118	118	6 transaction return, shall not exceed $1,000 per month for all
119	119	7 transaction returns filed during the month. The discount
120	120	8 allowed under this Section is allowed only for returns that
121	121	9 are filed in the manner required by this Act. The Department
122	122	10 may disallow the discount for retailers whose certificate of
123	123	11 registration is revoked at the time the return is filed, but
124	124	12 only if the Department's decision to revoke the certificate of
125	125	13 registration has become final. A retailer need not remit that
126	126	14 part of any tax collected by him to the extent that he is
127	127	15 required to remit and does remit the tax imposed by the
128	128	16 Retailers' Occupation Tax Act, with respect to the sale of the
129	129	17 same property.
130	130	18 Where such tangible personal property is sold under a
131	131	19 conditional sales contract, or under any other form of sale
132	132	20 wherein the payment of the principal sum, or a part thereof, is
133	133	21 extended beyond the close of the period for which the return is
134	134	22 filed, the retailer, in collecting the tax (except as to motor
135	135	23 vehicles, watercraft, aircraft, and trailers that are required
136	136	24 to be registered with an agency of this State), may collect for
137	137	25 each tax return period only the tax applicable to that part of
138	138	26 the selling price actually received during such tax return
139	139
140	140
141	141
142	142
143	143
144	144	SB0137 - 3 - LRB104 06145 HLH 18218 b
145	145
146	146
147	147	SB0137- 4 -LRB104 06145 HLH 18218 b SB0137 - 4 - LRB104 06145 HLH 18218 b
148	148	SB0137 - 4 - LRB104 06145 HLH 18218 b
149	149	1 period.
150	150	2 In the case of leases, except as otherwise provided in
151	151	3 this Act, the lessor, in collecting the tax, may collect for
152	152	4 each tax return period only the tax applicable to that part of
153	153	5 the selling price actually received during such tax return
154	154	6 period.
155	155	7 Except as provided in this Section, on or before the
156	156	8 twentieth day of each calendar month, such retailer shall file
157	157	9 a return for the preceding calendar month. Such return shall
158	158	10 be filed on forms prescribed by the Department and shall
159	159	11 furnish such information as the Department may reasonably
160	160	12 require. The return shall include the gross receipts on food
161	161	13 for human consumption that is to be consumed off the premises
162	162	14 where it is sold (other than alcoholic beverages, food
163	163	15 consisting of or infused with adult use cannabis, soft drinks,
164	164	16 and food that has been prepared for immediate consumption)
165	165	17 which were received during the preceding calendar month,
166	166	18 quarter, or year, as appropriate, and upon which tax would
167	167	19 have been due but for the 0% rate imposed under Public Act
168	168	20 102-700. The return shall also include the amount of tax that
169	169	21 would have been due on food for human consumption that is to be
170	170	22 consumed off the premises where it is sold (other than
171	171	23 alcoholic beverages, food consisting of or infused with adult
172	172	24 use cannabis, soft drinks, and food that has been prepared for
173	173	25 immediate consumption) but for the 0% rate imposed under
174	174	26 Public Act 102-700.
175	175
176	176
177	177
178	178
179	179
180	180	SB0137 - 4 - LRB104 06145 HLH 18218 b
181	181
182	182
183	183	SB0137- 5 -LRB104 06145 HLH 18218 b SB0137 - 5 - LRB104 06145 HLH 18218 b
184	184	SB0137 - 5 - LRB104 06145 HLH 18218 b
185	185	1 On and after January 1, 2018, except for returns required
186	186	2 to be filed prior to January 1, 2023 for motor vehicles,
187	187	3 watercraft, aircraft, and trailers that are required to be
188	188	4 registered with an agency of this State, with respect to
189	189	5 retailers whose annual gross receipts average $20,000 or more,
190	190	6 all returns required to be filed pursuant to this Act shall be
191	191	7 filed electronically. On and after January 1, 2023, with
192	192	8 respect to retailers whose annual gross receipts average
193	193	9 $20,000 or more, all returns required to be filed pursuant to
194	194	10 this Act, including, but not limited to, returns for motor
195	195	11 vehicles, watercraft, aircraft, and trailers that are required
196	196	12 to be registered with an agency of this State, shall be filed
197	197	13 electronically. Retailers who demonstrate that they do not
198	198	14 have access to the Internet or demonstrate hardship in filing
199	199	15 electronically may petition the Department to waive the
200	200	16 electronic filing requirement.
201	201	17 The Department may require returns to be filed on a
202	202	18 quarterly basis. If so required, a return for each calendar
203	203	19 quarter shall be filed on or before the twentieth day of the
204	204	20 calendar month following the end of such calendar quarter. The
205	205	21 taxpayer shall also file a return with the Department for each
206	206	22 of the first two months of each calendar quarter, on or before
207	207	23 the twentieth day of the following calendar month, stating:
208	208	24 1. The name of the seller;
209	209	25 2. The address of the principal place of business from
210	210	26 which he engages in the business of selling tangible
211	211
212	212
213	213
214	214
215	215
216	216	SB0137 - 5 - LRB104 06145 HLH 18218 b
217	217
218	218
219	219	SB0137- 6 -LRB104 06145 HLH 18218 b SB0137 - 6 - LRB104 06145 HLH 18218 b
220	220	SB0137 - 6 - LRB104 06145 HLH 18218 b
221	221	1 personal property at retail in this State;
222	222	2 3. The total amount of taxable receipts received by
223	223	3 him during the preceding calendar month from sales of
224	224	4 tangible personal property by him during such preceding
225	225	5 calendar month, including receipts from charge and time
226	226	6 sales, but less all deductions allowed by law;
227	227	7 4. The amount of credit provided in Section 2d of this
228	228	8 Act;
229	229	9 5. The amount of tax due;
230	230	10 5-5. The signature of the taxpayer; and
231	231	11 6. Such other reasonable information as the Department
232	232	12 may require.
233	233	13 Each retailer required or authorized to collect the tax
234	234	14 imposed by this Act on aviation fuel sold at retail in this
235	235	15 State during the preceding calendar month shall, instead of
236	236	16 reporting and paying tax on aviation fuel as otherwise
237	237	17 required by this Section, report and pay such tax on a separate
238	238	18 aviation fuel tax return. The requirements related to the
239	239	19 return shall be as otherwise provided in this Section.
240	240	20 Notwithstanding any other provisions of this Act to the
241	241	21 contrary, retailers collecting tax on aviation fuel shall file
242	242	22 all aviation fuel tax returns and shall make all aviation fuel
243	243	23 tax payments by electronic means in the manner and form
244	244	24 required by the Department. For purposes of this Section,
245	245	25 "aviation fuel" means jet fuel and aviation gasoline.
246	246	26 If a taxpayer fails to sign a return within 30 days after
247	247
248	248
249	249
250	250
251	251
252	252	SB0137 - 6 - LRB104 06145 HLH 18218 b
253	253
254	254
255	255	SB0137- 7 -LRB104 06145 HLH 18218 b SB0137 - 7 - LRB104 06145 HLH 18218 b
256	256	SB0137 - 7 - LRB104 06145 HLH 18218 b
257	257	1 the proper notice and demand for signature by the Department,
258	258	2 the return shall be considered valid and any amount shown to be
259	259	3 due on the return shall be deemed assessed.
260	260	4 Notwithstanding any other provision of this Act to the
261	261	5 contrary, retailers subject to tax on cannabis shall file all
262	262	6 cannabis tax returns and shall make all cannabis tax payments
263	263	7 by electronic means in the manner and form required by the
264	264	8 Department.
265	265	9 Beginning October 1, 1993, a taxpayer who has an average
266	266	10 monthly tax liability of $150,000 or more shall make all
267	267	11 payments required by rules of the Department by electronic
268	268	12 funds transfer. Beginning October 1, 1994, a taxpayer who has
269	269	13 an average monthly tax liability of $100,000 or more shall
270	270	14 make all payments required by rules of the Department by
271	271	15 electronic funds transfer. Beginning October 1, 1995, a
272	272	16 taxpayer who has an average monthly tax liability of $50,000
273	273	17 or more shall make all payments required by rules of the
274	274	18 Department by electronic funds transfer. Beginning October 1,
275	275	19 2000, a taxpayer who has an annual tax liability of $200,000 or
276	276	20 more shall make all payments required by rules of the
277	277	21 Department by electronic funds transfer. The term "annual tax
278	278	22 liability" shall be the sum of the taxpayer's liabilities
279	279	23 under this Act, and under all other State and local occupation
280	280	24 and use tax laws administered by the Department, for the
281	281	25 immediately preceding calendar year. The term "average monthly
282	282	26 tax liability" means the sum of the taxpayer's liabilities
283	283
284	284
285	285
286	286
287	287
288	288	SB0137 - 7 - LRB104 06145 HLH 18218 b
289	289
290	290
291	291	SB0137- 8 -LRB104 06145 HLH 18218 b SB0137 - 8 - LRB104 06145 HLH 18218 b
292	292	SB0137 - 8 - LRB104 06145 HLH 18218 b
293	293	1 under this Act, and under all other State and local occupation
294	294	2 and use tax laws administered by the Department, for the
295	295	3 immediately preceding calendar year divided by 12. Beginning
296	296	4 on October 1, 2002, a taxpayer who has a tax liability in the
297	297	5 amount set forth in subsection (b) of Section 2505-210 of the
298	298	6 Department of Revenue Law shall make all payments required by
299	299	7 rules of the Department by electronic funds transfer.
300	300	8 Before August 1 of each year beginning in 1993, the
301	301	9 Department shall notify all taxpayers required to make
302	302	10 payments by electronic funds transfer. All taxpayers required
303	303	11 to make payments by electronic funds transfer shall make those
304	304	12 payments for a minimum of one year beginning on October 1.
305	305	13 Any taxpayer not required to make payments by electronic
306	306	14 funds transfer may make payments by electronic funds transfer
307	307	15 with the permission of the Department.
308	308	16 All taxpayers required to make payment by electronic funds
309	309	17 transfer and any taxpayers authorized to voluntarily make
310	310	18 payments by electronic funds transfer shall make those
311	311	19 payments in the manner authorized by the Department.
312	312	20 The Department shall adopt such rules as are necessary to
313	313	21 effectuate a program of electronic funds transfer and the
314	314	22 requirements of this Section.
315	315	23 Before October 1, 2000, if the taxpayer's average monthly
316	316	24 tax liability to the Department under this Act, the Retailers'
317	317	25 Occupation Tax Act, the Service Occupation Tax Act, the
318	318	26 Service Use Tax Act was $10,000 or more during the preceding 4
319	319
320	320
321	321
322	322
323	323
324	324	SB0137 - 8 - LRB104 06145 HLH 18218 b
325	325
326	326
327	327	SB0137- 9 -LRB104 06145 HLH 18218 b SB0137 - 9 - LRB104 06145 HLH 18218 b
328	328	SB0137 - 9 - LRB104 06145 HLH 18218 b
329	329	1 complete calendar quarters, he shall file a return with the
330	330	2 Department each month by the 20th day of the month next
331	331	3 following the month during which such tax liability is
332	332	4 incurred and shall make payments to the Department on or
333	333	5 before the 7th, 15th, 22nd and last day of the month during
334	334	6 which such liability is incurred. On and after October 1,
335	335	7 2000, if the taxpayer's average monthly tax liability to the
336	336	8 Department under this Act, the Retailers' Occupation Tax Act,
337	337	9 the Service Occupation Tax Act, and the Service Use Tax Act was
338	338	10 $20,000 or more during the preceding 4 complete calendar
339	339	11 quarters, he shall file a return with the Department each
340	340	12 month by the 20th day of the month next following the month
341	341	13 during which such tax liability is incurred and shall make
342	342	14 payment to the Department on or before the 7th, 15th, 22nd and
343	343	15 last day of the month during which such liability is incurred.
344	344	16 If the month during which such tax liability is incurred began
345	345	17 prior to January 1, 1985, each payment shall be in an amount
346	346	18 equal to 1/4 of the taxpayer's actual liability for the month
347	347	19 or an amount set by the Department not to exceed 1/4 of the
348	348	20 average monthly liability of the taxpayer to the Department
349	349	21 for the preceding 4 complete calendar quarters (excluding the
350	350	22 month of highest liability and the month of lowest liability
351	351	23 in such 4 quarter period). If the month during which such tax
352	352	24 liability is incurred begins on or after January 1, 1985, and
353	353	25 prior to January 1, 1987, each payment shall be in an amount
354	354	26 equal to 22.5% of the taxpayer's actual liability for the
355	355
356	356
357	357
358	358
359	359
360	360	SB0137 - 9 - LRB104 06145 HLH 18218 b
361	361
362	362
363	363	SB0137- 10 -LRB104 06145 HLH 18218 b SB0137 - 10 - LRB104 06145 HLH 18218 b
364	364	SB0137 - 10 - LRB104 06145 HLH 18218 b
365	365	1 month or 27.5% of the taxpayer's liability for the same
366	366	2 calendar month of the preceding year. If the month during
367	367	3 which such tax liability is incurred begins on or after
368	368	4 January 1, 1987, and prior to January 1, 1988, each payment
369	369	5 shall be in an amount equal to 22.5% of the taxpayer's actual
370	370	6 liability for the month or 26.25% of the taxpayer's liability
371	371	7 for the same calendar month of the preceding year. If the month
372	372	8 during which such tax liability is incurred begins on or after
373	373	9 January 1, 1988, and prior to January 1, 1989, or begins on or
374	374	10 after January 1, 1996, each payment shall be in an amount equal
375	375	11 to 22.5% of the taxpayer's actual liability for the month or
376	376	12 25% of the taxpayer's liability for the same calendar month of
377	377	13 the preceding year. If the month during which such tax
378	378	14 liability is incurred begins on or after January 1, 1989, and
379	379	15 prior to January 1, 1996, each payment shall be in an amount
380	380	16 equal to 22.5% of the taxpayer's actual liability for the
381	381	17 month or 25% of the taxpayer's liability for the same calendar
382	382	18 month of the preceding year or 100% of the taxpayer's actual
383	383	19 liability for the quarter monthly reporting period. The amount
384	384	20 of such quarter monthly payments shall be credited against the
385	385	21 final tax liability of the taxpayer's return for that month.
386	386	22 Before October 1, 2000, once applicable, the requirement of
387	387	23 the making of quarter monthly payments to the Department shall
388	388	24 continue until such taxpayer's average monthly liability to
389	389	25 the Department during the preceding 4 complete calendar
390	390	26 quarters (excluding the month of highest liability and the
391	391
392	392
393	393
394	394
395	395
396	396	SB0137 - 10 - LRB104 06145 HLH 18218 b
397	397
398	398
399	399	SB0137- 11 -LRB104 06145 HLH 18218 b SB0137 - 11 - LRB104 06145 HLH 18218 b
400	400	SB0137 - 11 - LRB104 06145 HLH 18218 b
401	401	1 month of lowest liability) is less than $9,000, or until such
402	402	2 taxpayer's average monthly liability to the Department as
403	403	3 computed for each calendar quarter of the 4 preceding complete
404	404	4 calendar quarter period is less than $10,000. However, if a
405	405	5 taxpayer can show the Department that a substantial change in
406	406	6 the taxpayer's business has occurred which causes the taxpayer
407	407	7 to anticipate that his average monthly tax liability for the
408	408	8 reasonably foreseeable future will fall below the $10,000
409	409	9 threshold stated above, then such taxpayer may petition the
410	410	10 Department for change in such taxpayer's reporting status. On
411	411	11 and after October 1, 2000, once applicable, the requirement of
412	412	12 the making of quarter monthly payments to the Department shall
413	413	13 continue until such taxpayer's average monthly liability to
414	414	14 the Department during the preceding 4 complete calendar
415	415	15 quarters (excluding the month of highest liability and the
416	416	16 month of lowest liability) is less than $19,000 or until such
417	417	17 taxpayer's average monthly liability to the Department as
418	418	18 computed for each calendar quarter of the 4 preceding complete
419	419	19 calendar quarter period is less than $20,000. However, if a
420	420	20 taxpayer can show the Department that a substantial change in
421	421	21 the taxpayer's business has occurred which causes the taxpayer
422	422	22 to anticipate that his average monthly tax liability for the
423	423	23 reasonably foreseeable future will fall below the $20,000
424	424	24 threshold stated above, then such taxpayer may petition the
425	425	25 Department for a change in such taxpayer's reporting status.
426	426	26 The Department shall change such taxpayer's reporting status
427	427
428	428
429	429
430	430
431	431
432	432	SB0137 - 11 - LRB104 06145 HLH 18218 b
433	433
434	434
435	435	SB0137- 12 -LRB104 06145 HLH 18218 b SB0137 - 12 - LRB104 06145 HLH 18218 b
436	436	SB0137 - 12 - LRB104 06145 HLH 18218 b
437	437	1 unless it finds that such change is seasonal in nature and not
438	438	2 likely to be long term. Quarter monthly payment status shall
439	439	3 be determined under this paragraph as if the rate reduction to
440	440	4 1.25% in Public Act 102-700 on sales tax holiday items had not
441	441	5 occurred. For quarter monthly payments due on or after July 1,
442	442	6 2023 and through June 30, 2024, "25% of the taxpayer's
443	443	7 liability for the same calendar month of the preceding year"
444	444	8 shall be determined as if the rate reduction to 1.25% in Public
445	445	9 Act 102-700 on sales tax holiday items had not occurred.
446	446	10 Quarter monthly payment status shall be determined under this
447	447	11 paragraph as if the rate reduction to 0% in Public Act 102-700
448	448	12 on food for human consumption that is to be consumed off the
449	449	13 premises where it is sold (other than alcoholic beverages,
450	450	14 food consisting of or infused with adult use cannabis, soft
451	451	15 drinks, and food that has been prepared for immediate
452	452	16 consumption) had not occurred. For quarter monthly payments
453	453	17 due under this paragraph on or after July 1, 2023 and through
454	454	18 June 30, 2024, "25% of the taxpayer's liability for the same
455	455	19 calendar month of the preceding year" shall be determined as
456	456	20 if the rate reduction to 0% in Public Act 102-700 had not
457	457	21 occurred. If any such quarter monthly payment is not paid at
458	458	22 the time or in the amount required by this Section, then the
459	459	23 taxpayer shall be liable for penalties and interest on the
460	460	24 difference between the minimum amount due and the amount of
461	461	25 such quarter monthly payment actually and timely paid, except
462	462	26 insofar as the taxpayer has previously made payments for that
463	463
464	464
465	465
466	466
467	467
468	468	SB0137 - 12 - LRB104 06145 HLH 18218 b
469	469
470	470
471	471	SB0137- 13 -LRB104 06145 HLH 18218 b SB0137 - 13 - LRB104 06145 HLH 18218 b
472	472	SB0137 - 13 - LRB104 06145 HLH 18218 b
473	473	1 month to the Department in excess of the minimum payments
474	474	2 previously due as provided in this Section. The Department
475	475	3 shall make reasonable rules and regulations to govern the
476	476	4 quarter monthly payment amount and quarter monthly payment
477	477	5 dates for taxpayers who file on other than a calendar monthly
478	478	6 basis.
479	479	7 If any such payment provided for in this Section exceeds
480	480	8 the taxpayer's liabilities under this Act, the Retailers'
481	481	9 Occupation Tax Act, the Service Occupation Tax Act and the
482	482	10 Service Use Tax Act, as shown by an original monthly return,
483	483	11 the Department shall issue to the taxpayer a credit memorandum
484	484	12 no later than 30 days after the date of payment, which
485	485	13 memorandum may be submitted by the taxpayer to the Department
486	486	14 in payment of tax liability subsequently to be remitted by the
487	487	15 taxpayer to the Department or be assigned by the taxpayer to a
488	488	16 similar taxpayer under this Act, the Retailers' Occupation Tax
489	489	17 Act, the Service Occupation Tax Act or the Service Use Tax Act,
490	490	18 in accordance with reasonable rules and regulations to be
491	491	19 prescribed by the Department, except that if such excess
492	492	20 payment is shown on an original monthly return and is made
493	493	21 after December 31, 1986, no credit memorandum shall be issued,
494	494	22 unless requested by the taxpayer. If no such request is made,
495	495	23 the taxpayer may credit such excess payment against tax
496	496	24 liability subsequently to be remitted by the taxpayer to the
497	497	25 Department under this Act, the Retailers' Occupation Tax Act,
498	498	26 the Service Occupation Tax Act or the Service Use Tax Act, in
499	499
500	500
501	501
502	502
503	503
504	504	SB0137 - 13 - LRB104 06145 HLH 18218 b
505	505
506	506
507	507	SB0137- 14 -LRB104 06145 HLH 18218 b SB0137 - 14 - LRB104 06145 HLH 18218 b
508	508	SB0137 - 14 - LRB104 06145 HLH 18218 b
509	509	1 accordance with reasonable rules and regulations prescribed by
510	510	2 the Department. If the Department subsequently determines that
511	511	3 all or any part of the credit taken was not actually due to the
512	512	4 taxpayer, the taxpayer's vendor's discount shall be reduced,
513	513	5 if necessary, to reflect the difference between the credit
514	514	6 taken and that actually due, and the taxpayer shall be liable
515	515	7 for penalties and interest on such difference.
516	516	8 If the retailer is otherwise required to file a monthly
517	517	9 return and if the retailer's average monthly tax liability to
518	518	10 the Department does not exceed $200, the Department may
519	519	11 authorize his returns to be filed on a quarter annual basis,
520	520	12 with the return for January, February, and March of a given
521	521	13 year being due by April 20 of such year; with the return for
522	522	14 April, May and June of a given year being due by July 20 of
523	523	15 such year; with the return for July, August and September of a
524	524	16 given year being due by October 20 of such year, and with the
525	525	17 return for October, November and December of a given year
526	526	18 being due by January 20 of the following year.
527	527	19 If the retailer is otherwise required to file a monthly or
528	528	20 quarterly return and if the retailer's average monthly tax
529	529	21 liability to the Department does not exceed $50, the
530	530	22 Department may authorize his returns to be filed on an annual
531	531	23 basis, with the return for a given year being due by January 20
532	532	24 of the following year.
533	533	25 Such quarter annual and annual returns, as to form and
534	534	26 substance, shall be subject to the same requirements as
535	535
536	536
537	537
538	538
539	539
540	540	SB0137 - 14 - LRB104 06145 HLH 18218 b
541	541
542	542
543	543	SB0137- 15 -LRB104 06145 HLH 18218 b SB0137 - 15 - LRB104 06145 HLH 18218 b
544	544	SB0137 - 15 - LRB104 06145 HLH 18218 b
545	545	1 monthly returns.
546	546	2 Notwithstanding any other provision in this Act concerning
547	547	3 the time within which a retailer may file his return, in the
548	548	4 case of any retailer who ceases to engage in a kind of business
549	549	5 which makes him responsible for filing returns under this Act,
550	550	6 such retailer shall file a final return under this Act with the
551	551	7 Department not more than one month after discontinuing such
552	552	8 business.
553	553	9 In addition, with respect to motor vehicles, watercraft,
554	554	10 aircraft, and trailers that are required to be registered with
555	555	11 an agency of this State, except as otherwise provided in this
556	556	12 Section, every retailer selling this kind of tangible personal
557	557	13 property shall file, with the Department, upon a form to be
558	558	14 prescribed and supplied by the Department, a separate return
559	559	15 for each such item of tangible personal property which the
560	560	16 retailer sells, except that if, in the same transaction, (i) a
561	561	17 retailer of aircraft, watercraft, motor vehicles or trailers
562	562	18 transfers more than one aircraft, watercraft, motor vehicle or
563	563	19 trailer to another aircraft, watercraft, motor vehicle or
564	564	20 trailer retailer for the purpose of resale or (ii) a retailer
565	565	21 of aircraft, watercraft, motor vehicles, or trailers transfers
566	566	22 more than one aircraft, watercraft, motor vehicle, or trailer
567	567	23 to a purchaser for use as a qualifying rolling stock as
568	568	24 provided in Section 3-55 of this Act, then that seller may
569	569	25 report the transfer of all the aircraft, watercraft, motor
570	570	26 vehicles or trailers involved in that transaction to the
571	571
572	572
573	573
574	574
575	575
576	576	SB0137 - 15 - LRB104 06145 HLH 18218 b
577	577
578	578
579	579	SB0137- 16 -LRB104 06145 HLH 18218 b SB0137 - 16 - LRB104 06145 HLH 18218 b
580	580	SB0137 - 16 - LRB104 06145 HLH 18218 b
581	581	1 Department on the same uniform invoice-transaction reporting
582	582	2 return form. For purposes of this Section, "watercraft" means
583	583	3 a Class 2, Class 3, or Class 4 watercraft as defined in Section
584	584	4 3-2 of the Boat Registration and Safety Act, a personal
585	585	5 watercraft, or any boat equipped with an inboard motor.
586	586	6 In addition, with respect to motor vehicles, watercraft,
587	587	7 aircraft, and trailers that are required to be registered with
588	588	8 an agency of this State, every person who is engaged in the
589	589	9 business of leasing or renting such items and who, in
590	590	10 connection with such business, sells any such item to a
591	591	11 retailer for the purpose of resale is, notwithstanding any
592	592	12 other provision of this Section to the contrary, authorized to
593	593	13 meet the return-filing requirement of this Act by reporting
594	594	14 the transfer of all the aircraft, watercraft, motor vehicles,
595	595	15 or trailers transferred for resale during a month to the
596	596	16 Department on the same uniform invoice-transaction reporting
597	597	17 return form on or before the 20th of the month following the
598	598	18 month in which the transfer takes place. Notwithstanding any
599	599	19 other provision of this Act to the contrary, all returns filed
600	600	20 under this paragraph must be filed by electronic means in the
601	601	21 manner and form as required by the Department.
602	602	22 The transaction reporting return in the case of motor
603	603	23 vehicles or trailers that are required to be registered with
604	604	24 an agency of this State, shall be the same document as the
605	605	25 Uniform Invoice referred to in Section 5-402 of the Illinois
606	606	26 Vehicle Code and must show the name and address of the seller;
607	607
608	608
609	609
610	610
611	611
612	612	SB0137 - 16 - LRB104 06145 HLH 18218 b
613	613
614	614
615	615	SB0137- 17 -LRB104 06145 HLH 18218 b SB0137 - 17 - LRB104 06145 HLH 18218 b
616	616	SB0137 - 17 - LRB104 06145 HLH 18218 b
617	617	1 the name and address of the purchaser; the amount of the
618	618	2 selling price including the amount allowed by the retailer for
619	619	3 traded-in property, if any; the amount allowed by the retailer
620	620	4 for the traded-in tangible personal property, if any, to the
621	621	5 extent to which Section 2 of this Act allows an exemption for
622	622	6 the value of traded-in property; the balance payable after
623	623	7 deducting such trade-in allowance from the total selling
624	624	8 price; the amount of tax due from the retailer with respect to
625	625	9 such transaction; the amount of tax collected from the
626	626	10 purchaser by the retailer on such transaction (or satisfactory
627	627	11 evidence that such tax is not due in that particular instance,
628	628	12 if that is claimed to be the fact); the place and date of the
629	629	13 sale; a sufficient identification of the property sold; such
630	630	14 other information as is required in Section 5-402 of the
631	631	15 Illinois Vehicle Code, and such other information as the
632	632	16 Department may reasonably require.
633	633	17 The transaction reporting return in the case of watercraft
634	634	18 and aircraft must show the name and address of the seller; the
635	635	19 name and address of the purchaser; the amount of the selling
636	636	20 price including the amount allowed by the retailer for
637	637	21 traded-in property, if any; the amount allowed by the retailer
638	638	22 for the traded-in tangible personal property, if any, to the
639	639	23 extent to which Section 2 of this Act allows an exemption for
640	640	24 the value of traded-in property; the balance payable after
641	641	25 deducting such trade-in allowance from the total selling
642	642	26 price; the amount of tax due from the retailer with respect to
643	643
644	644
645	645
646	646
647	647
648	648	SB0137 - 17 - LRB104 06145 HLH 18218 b
649	649
650	650
651	651	SB0137- 18 -LRB104 06145 HLH 18218 b SB0137 - 18 - LRB104 06145 HLH 18218 b
652	652	SB0137 - 18 - LRB104 06145 HLH 18218 b
653	653	1 such transaction; the amount of tax collected from the
654	654	2 purchaser by the retailer on such transaction (or satisfactory
655	655	3 evidence that such tax is not due in that particular instance,
656	656	4 if that is claimed to be the fact); the place and date of the
657	657	5 sale, a sufficient identification of the property sold, and
658	658	6 such other information as the Department may reasonably
659	659	7 require.
660	660	8 Such transaction reporting return shall be filed not later
661	661	9 than 20 days after the date of delivery of the item that is
662	662	10 being sold, but may be filed by the retailer at any time sooner
663	663	11 than that if he chooses to do so. The transaction reporting
664	664	12 return and tax remittance or proof of exemption from the tax
665	665	13 that is imposed by this Act may be transmitted to the
666	666	14 Department by way of the State agency with which, or State
667	667	15 officer with whom, the tangible personal property must be
668	668	16 titled or registered (if titling or registration is required)
669	669	17 if the Department and such agency or State officer determine
670	670	18 that this procedure will expedite the processing of
671	671	19 applications for title or registration.
672	672	20 With each such transaction reporting return, the retailer
673	673	21 shall remit the proper amount of tax due (or shall submit
674	674	22 satisfactory evidence that the sale is not taxable if that is
675	675	23 the case), to the Department or its agents, whereupon the
676	676	24 Department shall issue, in the purchaser's name, a tax receipt
677	677	25 (or a certificate of exemption if the Department is satisfied
678	678	26 that the particular sale is tax exempt) which such purchaser
679	679
680	680
681	681
682	682
683	683
684	684	SB0137 - 18 - LRB104 06145 HLH 18218 b
685	685
686	686
687	687	SB0137- 19 -LRB104 06145 HLH 18218 b SB0137 - 19 - LRB104 06145 HLH 18218 b
688	688	SB0137 - 19 - LRB104 06145 HLH 18218 b
689	689	1 may submit to the agency with which, or State officer with
690	690	2 whom, he must title or register the tangible personal property
691	691	3 that is involved (if titling or registration is required) in
692	692	4 support of such purchaser's application for an Illinois
693	693	5 certificate or other evidence of title or registration to such
694	694	6 tangible personal property.
695	695	7 No retailer's failure or refusal to remit tax under this
696	696	8 Act precludes a user, who has paid the proper tax to the
697	697	9 retailer, from obtaining his certificate of title or other
698	698	10 evidence of title or registration (if titling or registration
699	699	11 is required) upon satisfying the Department that such user has
700	700	12 paid the proper tax (if tax is due) to the retailer. The
701	701	13 Department shall adopt appropriate rules to carry out the
702	702	14 mandate of this paragraph.
703	703	15 If the user who would otherwise pay tax to the retailer
704	704	16 wants the transaction reporting return filed and the payment
705	705	17 of tax or proof of exemption made to the Department before the
706	706	18 retailer is willing to take these actions and such user has not
707	707	19 paid the tax to the retailer, such user may certify to the fact
708	708	20 of such delay by the retailer, and may (upon the Department
709	709	21 being satisfied of the truth of such certification) transmit
710	710	22 the information required by the transaction reporting return
711	711	23 and the remittance for tax or proof of exemption directly to
712	712	24 the Department and obtain his tax receipt or exemption
713	713	25 determination, in which event the transaction reporting return
714	714	26 and tax remittance (if a tax payment was required) shall be
715	715
716	716
717	717
718	718
719	719
720	720	SB0137 - 19 - LRB104 06145 HLH 18218 b
721	721
722	722
723	723	SB0137- 20 -LRB104 06145 HLH 18218 b SB0137 - 20 - LRB104 06145 HLH 18218 b
724	724	SB0137 - 20 - LRB104 06145 HLH 18218 b
725	725	1 credited by the Department to the proper retailer's account
726	726	2 with the Department, but without the vendor's discount
727	727	3 provided for in this Section being allowed. When the user pays
728	728	4 the tax directly to the Department, he shall pay the tax in the
729	729	5 same amount and in the same form in which it would be remitted
730	730	6 if the tax had been remitted to the Department by the retailer.
731	731	7 On and after January 1, 2025, with respect to the lease of
732	732	8 trailers, other than semitrailers as defined in Section 1-187
733	733	9 of the Illinois Vehicle Code, that are required to be
734	734	10 registered with an agency of this State and that are subject to
735	735	11 the tax on lease receipts under this Act, notwithstanding any
736	736	12 other provision of this Act to the contrary, for the purpose of
737	737	13 reporting and paying tax under this Act on those lease
738	738	14 receipts, lessors shall file returns in addition to and
739	739	15 separate from the transaction reporting return. Lessors shall
740	740	16 file those lease returns and make payment to the Department by
741	741	17 electronic means on or before the 20th day of each month
742	742	18 following the month, quarter, or year, as applicable, in which
743	743	19 lease receipts were received. All lease receipts received by
744	744	20 the lessor from the lease of those trailers during the same
745	745	21 reporting period shall be reported and tax shall be paid on a
746	746	22 single return form to be prescribed by the Department.
747	747	23 Where a retailer collects the tax with respect to the
748	748	24 selling price of tangible personal property which he sells and
749	749	25 the purchaser thereafter returns such tangible personal
750	750	26 property and the retailer refunds the selling price thereof to
751	751
752	752
753	753
754	754
755	755
756	756	SB0137 - 20 - LRB104 06145 HLH 18218 b
757	757
758	758
759	759	SB0137- 21 -LRB104 06145 HLH 18218 b SB0137 - 21 - LRB104 06145 HLH 18218 b
760	760	SB0137 - 21 - LRB104 06145 HLH 18218 b
761	761	1 the purchaser, such retailer shall also refund, to the
762	762	2 purchaser, the tax so collected from the purchaser. When
763	763	3 filing his return for the period in which he refunds such tax
764	764	4 to the purchaser, the retailer may deduct the amount of the tax
765	765	5 so refunded by him to the purchaser from any other use tax
766	766	6 which such retailer may be required to pay or remit to the
767	767	7 Department, as shown by such return, if the amount of the tax
768	768	8 to be deducted was previously remitted to the Department by
769	769	9 such retailer. If the retailer has not previously remitted the
770	770	10 amount of such tax to the Department, he is entitled to no
771	771	11 deduction under this Act upon refunding such tax to the
772	772	12 purchaser.
773	773	13 Any retailer filing a return under this Section shall also
774	774	14 include (for the purpose of paying tax thereon) the total tax
775	775	15 covered by such return upon the selling price of tangible
776	776	16 personal property purchased by him at retail from a retailer,
777	777	17 but as to which the tax imposed by this Act was not collected
778	778	18 from the retailer filing such return, and such retailer shall
779	779	19 remit the amount of such tax to the Department when filing such
780	780	20 return.
781	781	21 If experience indicates such action to be practicable, the
782	782	22 Department may prescribe and furnish a combination or joint
783	783	23 return which will enable retailers, who are required to file
784	784	24 returns hereunder and also under the Retailers' Occupation Tax
785	785	25 Act, to furnish all the return information required by both
786	786	26 Acts on the one form.
787	787
788	788
789	789
790	790
791	791
792	792	SB0137 - 21 - LRB104 06145 HLH 18218 b
793	793
794	794
795	795	SB0137- 22 -LRB104 06145 HLH 18218 b SB0137 - 22 - LRB104 06145 HLH 18218 b
796	796	SB0137 - 22 - LRB104 06145 HLH 18218 b
797	797	1 Where the retailer has more than one business registered
798	798	2 with the Department under separate registration under this
799	799	3 Act, such retailer may not file each return that is due as a
800	800	4 single return covering all such registered businesses, but
801	801	5 shall file separate returns for each such registered business.
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 which is hereby created, the net
805	805	9 revenue realized for the preceding month from the 1% tax
806	806	10 imposed under this Act.
807	807	11 Beginning January 1, 1990, each month the Department shall
808	808	12 pay into the County and Mass Transit District Fund 4% of the
809	809	13 net revenue realized for the preceding month from the 6.25%
810	810	14 general rate on the selling price of tangible personal
811	811	15 property which is purchased outside Illinois at retail from a
812	812	16 retailer and which is titled or registered by an agency of this
813	813	17 State's government.
814	814	18 Beginning January 1, 1990, each month the Department shall
815	815	19 pay into the State and Local Sales Tax Reform Fund, a special
816	816	20 fund in the State Treasury, 20% of the net revenue realized for
817	817	21 the preceding month from the 6.25% general rate on the selling
818	818	22 price of tangible personal property, other than (i) tangible
819	819	23 personal property which is purchased outside Illinois at
820	820	24 retail from a retailer and which is titled or registered by an
821	821	25 agency of this State's government and (ii) aviation fuel sold
822	822	26 on or after December 1, 2019. This exception for aviation fuel
823	823
824	824
825	825
826	826
827	827
828	828	SB0137 - 22 - LRB104 06145 HLH 18218 b
829	829
830	830
831	831	SB0137- 23 -LRB104 06145 HLH 18218 b SB0137 - 23 - LRB104 06145 HLH 18218 b
832	832	SB0137 - 23 - LRB104 06145 HLH 18218 b
833	833	1 only applies for so long as the revenue use requirements of 49
834	834	2 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
835	835	3 For aviation fuel sold on or after December 1, 2019, each
836	836	4 month the Department shall pay into the State Aviation Program
837	837	5 Fund 20% of the net revenue realized for the preceding month
838	838	6 from the 6.25% general rate on the selling price of aviation
839	839	7 fuel, less an amount estimated by the Department to be
840	840	8 required for refunds of the 20% portion of the tax on aviation
841	841	9 fuel under this Act, which amount shall be deposited into the
842	842	10 Aviation Fuel Sales Tax Refund Fund. The Department shall only
843	843	11 pay moneys into the State Aviation Program Fund and the
844	844	12 Aviation Fuels Sales Tax Refund Fund under this Act for so long
845	845	13 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
846	846	14 U.S.C. 47133 are binding on the State.
847	847	15 Beginning August 1, 2000, each month the Department shall
848	848	16 pay into the State and Local Sales Tax Reform Fund 100% of the
849	849	17 net revenue realized for the preceding month from the 1.25%
850	850	18 rate on the selling price of motor fuel and gasohol. If, in any
851	851	19 month, the tax on sales tax holiday items, as defined in
852	852	20 Section 3-6, is imposed at the rate of 1.25%, then the
853	853	21 Department shall pay 100% of the net revenue realized for that
854	854	22 month from the 1.25% rate on the selling price of sales tax
855	855	23 holiday items into the State and Local Sales Tax Reform Fund.
856	856	24 Beginning January 1, 1990, each month the Department shall
857	857	25 pay into the Local Government Tax Fund 16% of the net revenue
858	858	26 realized for the preceding month from the 6.25% general rate
859	859
860	860
861	861
862	862
863	863
864	864	SB0137 - 23 - LRB104 06145 HLH 18218 b
865	865
866	866
867	867	SB0137- 24 -LRB104 06145 HLH 18218 b SB0137 - 24 - LRB104 06145 HLH 18218 b
868	868	SB0137 - 24 - LRB104 06145 HLH 18218 b
869	869	1 on the selling price of tangible personal property which is
870	870	2 purchased outside Illinois at retail from a retailer and which
871	871	3 is titled or registered by an agency of this State's
872	872	4 government.
873	873	5 Beginning October 1, 2009, each month the Department shall
874	874	6 pay into the Capital Projects Fund an amount that is equal to
875	875	7 an amount estimated by the Department to represent 80% of the
876	876	8 net revenue realized for the preceding month from the sale of
877	877	9 candy, grooming and hygiene products, and soft drinks that had
878	878	10 been taxed at a rate of 1% prior to September 1, 2009 but that
879	879	11 are now taxed at 6.25%.
880	880	12 Beginning July 1, 2011, each month the Department shall
881	881	13 pay into the Clean Air Act Permit Fund 80% of the net revenue
882	882	14 realized for the preceding month from the 6.25% general rate
883	883	15 on the selling price of sorbents used in Illinois in the
884	884	16 process of sorbent injection as used to comply with the
885	885	17 Environmental Protection Act or the federal Clean Air Act, but
886	886	18 the total payment into the Clean Air Act Permit Fund under this
887	887	19 Act and the Retailers' Occupation Tax Act shall not exceed
888	888	20 $2,000,000 in any fiscal year.
889	889	21 Beginning July 1, 2013, each month the Department shall
890	890	22 pay into the Underground Storage Tank Fund from the proceeds
891	891	23 collected under this Act, the Service Use Tax Act, the Service
892	892	24 Occupation Tax Act, and the Retailers' Occupation Tax Act an
893	893	25 amount equal to the average monthly deficit in the Underground
894	894	26 Storage Tank Fund during the prior year, as certified annually
895	895
896	896
897	897
898	898
899	899
900	900	SB0137 - 24 - LRB104 06145 HLH 18218 b
901	901
902	902
903	903	SB0137- 25 -LRB104 06145 HLH 18218 b SB0137 - 25 - LRB104 06145 HLH 18218 b
904	904	SB0137 - 25 - LRB104 06145 HLH 18218 b
905	905	1 by the Illinois Environmental Protection Agency, but the total
906	906	2 payment into the Underground Storage Tank Fund under this Act,
907	907	3 the Service Use Tax Act, the Service Occupation Tax Act, and
908	908	4 the Retailers' Occupation Tax Act shall not exceed $18,000,000
909	909	5 in any State fiscal year. As used in this paragraph, the
910	910	6 "average monthly deficit" shall be equal to the difference
911	911	7 between the average monthly claims for payment by the fund and
912	912	8 the average monthly revenues deposited into the fund,
913	913	9 excluding payments made pursuant to this paragraph.
914	914	10 Beginning July 1, 2015, of the remainder of the moneys
915	915	11 received by the Department under this Act, the Service Use Tax
916	916	12 Act, the Service Occupation Tax Act, and the Retailers'
917	917	13 Occupation Tax Act, each month the Department shall deposit
918	918	14 $500,000 into the State Crime Laboratory Fund.
919	919	15 Of the remainder of the moneys received by the Department
920	920	16 pursuant to this Act, (a) 1.75% thereof shall be paid into the
921	921	17 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
922	922	18 and after July 1, 1989, 3.8% thereof shall be paid into the
923	923	19 Build Illinois Fund; provided, however, that if in any fiscal
924	924	20 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
925	925	21 may be, of the moneys received by the Department and required
926	926	22 to be paid into the Build Illinois Fund pursuant to Section 3
927	927	23 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
928	928	24 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
929	929	25 Service Occupation Tax Act, such Acts being hereinafter called
930	930	26 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
931	931
932	932
933	933
934	934
935	935
936	936	SB0137 - 25 - LRB104 06145 HLH 18218 b
937	937
938	938
939	939	SB0137- 26 -LRB104 06145 HLH 18218 b SB0137 - 26 - LRB104 06145 HLH 18218 b
940	940	SB0137 - 26 - LRB104 06145 HLH 18218 b
941	941	1 may be, of moneys being hereinafter called the "Tax Act
942	942	2 Amount", and (2) the amount transferred to the Build Illinois
943	943	3 Fund from the State and Local Sales Tax Reform Fund shall be
944	944	4 less than the Annual Specified Amount (as defined in Section 3
945	945	5 of the Retailers' Occupation Tax Act), an amount equal to the
946	946	6 difference shall be immediately paid into the Build Illinois
947	947	7 Fund from other moneys received by the Department pursuant to
948	948	8 the Tax Acts; and further provided, that if on the last
949	949	9 business day of any month the sum of (1) the Tax Act Amount
950	950	10 required to be deposited into the Build Illinois Bond Account
951	951	11 in the Build Illinois Fund during such month and (2) the amount
952	952	12 transferred during such month to the Build Illinois Fund from
953	953	13 the State and Local Sales Tax Reform Fund shall have been less
954	954	14 than 1/12 of the Annual Specified Amount, an amount equal to
955	955	15 the difference shall be immediately paid into the Build
956	956	16 Illinois Fund from other moneys received by the Department
957	957	17 pursuant to the Tax Acts; and, further provided, that in no
958	958	18 event shall the payments required under the preceding proviso
959	959	19 result in aggregate payments into the Build Illinois Fund
960	960	20 pursuant to this clause (b) for any fiscal year in excess of
961	961	21 the greater of (i) the Tax Act Amount or (ii) the Annual
962	962	22 Specified Amount for such fiscal year; and, further provided,
963	963	23 that the amounts payable into the Build Illinois Fund under
964	964	24 this clause (b) shall be payable only until such time as the
965	965	25 aggregate amount on deposit under each trust indenture
966	966	26 securing Bonds issued and outstanding pursuant to the Build
967	967
968	968
969	969
970	970
971	971
972	972	SB0137 - 26 - LRB104 06145 HLH 18218 b
973	973
974	974
975	975	SB0137- 27 -LRB104 06145 HLH 18218 b SB0137 - 27 - LRB104 06145 HLH 18218 b
976	976	SB0137 - 27 - LRB104 06145 HLH 18218 b
977	977	1 Illinois Bond Act is sufficient, taking into account any
978	978	2 future investment income, to fully provide, in accordance with
979	979	3 such indenture, for the defeasance of or the payment of the
980	980	4 principal of, premium, if any, and interest on the Bonds
981	981	5 secured by such indenture and on any Bonds expected to be
982	982	6 issued thereafter and all fees and costs payable with respect
983	983	7 thereto, all as certified by the Director of the Bureau of the
984	984	8 Budget (now Governor's Office of Management and Budget). If on
985	985	9 the last business day of any month in which Bonds are
986	986	10 outstanding pursuant to the Build Illinois Bond Act, the
987	987	11 aggregate of the moneys deposited in the Build Illinois Bond
988	988	12 Account in the Build Illinois Fund in such month shall be less
989	989	13 than the amount required to be transferred in such month from
990	990	14 the Build Illinois Bond Account to the Build Illinois Bond
991	991	15 Retirement and Interest Fund pursuant to Section 13 of the
992	992	16 Build Illinois Bond Act, an amount equal to such deficiency
993	993	17 shall be immediately paid from other moneys received by the
994	994	18 Department pursuant to the Tax Acts to the Build Illinois
995	995	19 Fund; provided, however, that any amounts paid to the Build
996	996	20 Illinois Fund in any fiscal year pursuant to this sentence
997	997	21 shall be deemed to constitute payments pursuant to clause (b)
998	998	22 of the preceding sentence and shall reduce the amount
999	999	23 otherwise payable for such fiscal year pursuant to clause (b)
1000	1000	24 of the preceding sentence. The moneys received by the
1001	1001	25 Department pursuant to this Act and required to be deposited
1002	1002	26 into the Build Illinois Fund are subject to the pledge, claim
1003	1003
1004	1004
1005	1005
1006	1006
1007	1007
1008	1008	SB0137 - 27 - LRB104 06145 HLH 18218 b
1009	1009
1010	1010
1011	1011	SB0137- 28 -LRB104 06145 HLH 18218 b SB0137 - 28 - LRB104 06145 HLH 18218 b
1012	1012	SB0137 - 28 - LRB104 06145 HLH 18218 b
1013	1013	1 and charge set forth in Section 12 of the Build Illinois Bond
1014	1014	2 Act.
1015	1015	3 Subject to payment of amounts into the Build Illinois Fund
1016	1016	4 as provided in the preceding paragraph or in any amendment
1017	1017	5 thereto hereafter enacted, the following specified monthly
1018	1018	6 installment of the amount requested in the certificate of the
1019	1019	7 Chairman of the Metropolitan Pier and Exposition Authority
1020	1020	8 provided under Section 8.25f of the State Finance Act, but not
1021	1021	9 in excess of the sums designated as "Total Deposit", shall be
1022	1022	10 deposited in the aggregate from collections under Section 9 of
1023	1023	11 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
1024	1024	12 9 of the Service Occupation Tax Act, and Section 3 of the
1025	1025	13 Retailers' Occupation Tax Act into the McCormick Place
1026	1026	14 Expansion Project Fund in the specified fiscal years.
1027	1027	15Fiscal YearTotal Deposit161993 $0171994 53,000,000181995 58,000,000191996 61,000,000201997 64,000,000211998 68,000,000221999 71,000,000232000 75,000,000242001 80,000,000252002 93,000,000262003 99,000,000 15 Fiscal Year Total Deposit 16 1993 $0 17 1994 53,000,000 18 1995 58,000,000 19 1996 61,000,000 20 1997 64,000,000 21 1998 68,000,000 22 1999 71,000,000 23 2000 75,000,000 24 2001 80,000,000 25 2002 93,000,000 26 2003 99,000,000
1028	1028	15 Fiscal Year Total Deposit
1029	1029	16 1993 $0
1030	1030	17 1994 53,000,000
1031	1031	18 1995 58,000,000
1032	1032	19 1996 61,000,000
1033	1033	20 1997 64,000,000
1034	1034	21 1998 68,000,000
1035	1035	22 1999 71,000,000
1036	1036	23 2000 75,000,000
1037	1037	24 2001 80,000,000
1038	1038	25 2002 93,000,000
1039	1039	26 2003 99,000,000
1040	1040
1041	1041
1042	1042
1043	1043
1044	1044
1045	1045	SB0137 - 28 - LRB104 06145 HLH 18218 b
1046	1046
1047	1047
1048	1048	15 Fiscal Year Total Deposit
1049	1049	16 1993 $0
1050	1050	17 1994 53,000,000
1051	1051	18 1995 58,000,000
1052	1052	19 1996 61,000,000
1053	1053	20 1997 64,000,000
1054	1054	21 1998 68,000,000
1055	1055	22 1999 71,000,000
1056	1056	23 2000 75,000,000
1057	1057	24 2001 80,000,000
1058	1058	25 2002 93,000,000
1059	1059	26 2003 99,000,000
1060	1060
1061	1061
1062	1062	SB0137- 29 -LRB104 06145 HLH 18218 b SB0137 - 29 - LRB104 06145 HLH 18218 b
1063	1063	SB0137 - 29 - LRB104 06145 HLH 18218 b
1064	1064	12004103,000,00022005108,000,00032006113,000,00042007119,000,00052008126,000,00062009132,000,00072010139,000,00082011146,000,00092012153,000,000102013161,000,000112014170,000,000122015179,000,000132016189,000,000142017199,000,000152018210,000,000162019221,000,000172020233,000,000182021300,000,000192022300,000,000202023300,000,000212024 300,000,000222025 300,000,000232026 300,000,000242027 375,000,000252028 375,000,000262029 375,000,000 1 2004 103,000,000 2 2005 108,000,000 3 2006 113,000,000 4 2007 119,000,000 5 2008 126,000,000 6 2009 132,000,000 7 2010 139,000,000 8 2011 146,000,000 9 2012 153,000,000 10 2013 161,000,000 11 2014 170,000,000 12 2015 179,000,000 13 2016 189,000,000 14 2017 199,000,000 15 2018 210,000,000 16 2019 221,000,000 17 2020 233,000,000 18 2021 300,000,000 19 2022 300,000,000 20 2023 300,000,000 21 2024 300,000,000 22 2025 300,000,000 23 2026 300,000,000 24 2027 375,000,000 25 2028 375,000,000 26 2029 375,000,000
1065	1065	1 2004 103,000,000
1066	1066	2 2005 108,000,000
1067	1067	3 2006 113,000,000
1068	1068	4 2007 119,000,000
1069	1069	5 2008 126,000,000
1070	1070	6 2009 132,000,000
1071	1071	7 2010 139,000,000
1072	1072	8 2011 146,000,000
1073	1073	9 2012 153,000,000
1074	1074	10 2013 161,000,000
1075	1075	11 2014 170,000,000
1076	1076	12 2015 179,000,000
1077	1077	13 2016 189,000,000
1078	1078	14 2017 199,000,000
1079	1079	15 2018 210,000,000
1080	1080	16 2019 221,000,000
1081	1081	17 2020 233,000,000
1082	1082	18 2021 300,000,000
1083	1083	19 2022 300,000,000
1084	1084	20 2023 300,000,000
1085	1085	21 2024 300,000,000
1086	1086	22 2025 300,000,000
1087	1087	23 2026 300,000,000
1088	1088	24 2027 375,000,000
1089	1089	25 2028 375,000,000
1090	1090	26 2029 375,000,000
1091	1091
1092	1092
1093	1093
1094	1094
1095	1095
1096	1096	SB0137 - 29 - LRB104 06145 HLH 18218 b
1097	1097
1098	1098	1 2004 103,000,000
1099	1099	2 2005 108,000,000
1100	1100	3 2006 113,000,000
1101	1101	4 2007 119,000,000
1102	1102	5 2008 126,000,000
1103	1103	6 2009 132,000,000
1104	1104	7 2010 139,000,000
1105	1105	8 2011 146,000,000
1106	1106	9 2012 153,000,000
1107	1107	10 2013 161,000,000
1108	1108	11 2014 170,000,000
1109	1109	12 2015 179,000,000
1110	1110	13 2016 189,000,000
1111	1111	14 2017 199,000,000
1112	1112	15 2018 210,000,000
1113	1113	16 2019 221,000,000
1114	1114	17 2020 233,000,000
1115	1115	18 2021 300,000,000
1116	1116	19 2022 300,000,000
1117	1117	20 2023 300,000,000
1118	1118	21 2024 300,000,000
1119	1119	22 2025 300,000,000
1120	1120	23 2026 300,000,000
1121	1121	24 2027 375,000,000
1122	1122	25 2028 375,000,000
1123	1123	26 2029 375,000,000
1124	1124
1125	1125
1126	1126	SB0137- 30 -LRB104 06145 HLH 18218 b SB0137 - 30 - LRB104 06145 HLH 18218 b
1127	1127	SB0137 - 30 - LRB104 06145 HLH 18218 b
1128	1128	12030 375,000,00022031 375,000,00032032 375,000,00042033 375,000,000 52034375,000,00062035375,000,00072036450,000,0008and 9each fiscal year 10thereafter that bonds 11are outstanding under 12Section 13.2 of the 13Metropolitan Pier and 14Exposition Authority Act, 15but not after fiscal year 2060. 1 2030 375,000,000 2 2031 375,000,000 3 2032 375,000,000 4 2033 375,000,000 5 2034 375,000,000 6 2035 375,000,000 7 2036 450,000,000 8 and 9 each fiscal year 10 thereafter that bonds 11 are outstanding under 12 Section 13.2 of the 13 Metropolitan Pier and 14 Exposition Authority Act, 15 but not after fiscal year 2060.
1129	1129	1 2030 375,000,000
1130	1130	2 2031 375,000,000
1131	1131	3 2032 375,000,000
1132	1132	4 2033 375,000,000
1133	1133	5 2034 375,000,000
1134	1134	6 2035 375,000,000
1135	1135	7 2036 450,000,000
1136	1136	8 and
1137	1137	9 each fiscal year
1138	1138	10 thereafter that bonds
1139	1139	11 are outstanding under
1140	1140	12 Section 13.2 of the
1141	1141	13 Metropolitan Pier and
1142	1142	14 Exposition Authority Act,
1143	1143	15 but not after fiscal year 2060.
1144	1144	16 Beginning July 20, 1993 and in each month of each fiscal
1145	1145	17 year thereafter, one-eighth of the amount requested in the
1146	1146	18 certificate of the Chairman of the Metropolitan Pier and
1147	1147	19 Exposition Authority for that fiscal year, less the amount
1148	1148	20 deposited into the McCormick Place Expansion Project Fund by
1149	1149	21 the State Treasurer in the respective month under subsection
1150	1150	22 (g) of Section 13 of the Metropolitan Pier and Exposition
1151	1151	23 Authority Act, plus cumulative deficiencies in the deposits
1152	1152	24 required under this Section for previous months and years,
1153	1153	25 shall be deposited into the McCormick Place Expansion Project
1154	1154	26 Fund, until the full amount requested for the fiscal year, but
1155	1155
1156	1156
1157	1157
1158	1158
1159	1159
1160	1160	SB0137 - 30 - LRB104 06145 HLH 18218 b
1161	1161
1162	1162	1 2030 375,000,000
1163	1163	2 2031 375,000,000
1164	1164	3 2032 375,000,000
1165	1165	4 2033 375,000,000
1166	1166	5 2034 375,000,000
1167	1167	6 2035 375,000,000
1168	1168	7 2036 450,000,000
1169	1169	8 and
1170	1170	9 each fiscal year
1171	1171	10 thereafter that bonds
1172	1172	11 are outstanding under
1173	1173	12 Section 13.2 of the
1174	1174	13 Metropolitan Pier and
1175	1175	14 Exposition Authority Act,
1176	1176	15 but not after fiscal year 2060.
1177	1177
1178	1178
1179	1179	SB0137- 31 -LRB104 06145 HLH 18218 b SB0137 - 31 - LRB104 06145 HLH 18218 b
1180	1180	SB0137 - 31 - LRB104 06145 HLH 18218 b
1181	1181	1 not in excess of the amount specified above as "Total
1182	1182	2 Deposit", has been deposited.
1183	1183	3 Subject to payment of amounts into the Capital Projects
1184	1184	4 Fund, the Clean Air Act Permit Fund, 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, for aviation fuel sold on or after December 1, 2019,
1188	1188	8 the Department shall each month deposit into the Aviation Fuel
1189	1189	9 Sales Tax Refund Fund an amount estimated by the Department to
1190	1190	10 be required for refunds of the 80% portion of the tax on
1191	1191	11 aviation fuel under this Act. The Department shall only
1192	1192	12 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
1193	1193	13 under this paragraph for so long as the revenue use
1194	1194	14 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
1195	1195	15 binding on the State.
1196	1196	16 Subject to payment of amounts into the Build Illinois Fund
1197	1197	17 and the McCormick Place Expansion Project Fund pursuant to the
1198	1198	18 preceding paragraphs or in any amendments thereto hereafter
1199	1199	19 enacted, beginning July 1, 1993 and ending on September 30,
1200	1200	20 2013, the Department shall each month pay into the Illinois
1201	1201	21 Tax Increment Fund 0.27% of 80% of the net revenue realized for
1202	1202	22 the preceding month from the 6.25% general rate on the selling
1203	1203	23 price of tangible personal property.
1204	1204	24 Subject to payment of amounts into the Build Illinois
1205	1205	25 Fund, the McCormick Place Expansion Project Fund, the Illinois
1206	1206	26 Tax Increment Fund, and the Energy Infrastructure Fund
1207	1207
1208	1208
1209	1209
1210	1210
1211	1211
1212	1212	SB0137 - 31 - LRB104 06145 HLH 18218 b
1213	1213
1214	1214
1215	1215	SB0137- 32 -LRB104 06145 HLH 18218 b SB0137 - 32 - LRB104 06145 HLH 18218 b
1216	1216	SB0137 - 32 - LRB104 06145 HLH 18218 b
1217	1217	1 pursuant to the preceding paragraphs or in any amendments to
1218	1218	2 this Section hereafter enacted, beginning on the first day of
1219	1219	3 the first calendar month to occur on or after August 26, 2014
1220	1220	4 (the effective date of Public Act 98-1098), each month, from
1221	1221	5 the collections made under Section 9 of the Use Tax Act,
1222	1222	6 Section 9 of the Service Use Tax Act, Section 9 of the Service
1223	1223	7 Occupation Tax Act, and Section 3 of the Retailers' Occupation
1224	1224	8 Tax Act, the Department shall pay into the Tax Compliance and
1225	1225	9 Administration Fund, to be used, subject to appropriation, to
1226	1226	10 fund additional auditors and compliance personnel at the
1227	1227	11 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
1228	1228	12 the cash receipts collected during the preceding fiscal year
1229	1229	13 by the Audit Bureau of the Department under the Use Tax Act,
1230	1230	14 the Service Use Tax Act, the Service Occupation Tax Act, the
1231	1231	15 Retailers' Occupation Tax Act, and associated local occupation
1232	1232	16 and use taxes administered by the Department.
1233	1233	17 Subject to payments of amounts into the Build Illinois
1234	1234	18 Fund, the McCormick Place Expansion Project Fund, the Illinois
1235	1235	19 Tax Increment Fund, and the Tax Compliance and Administration
1236	1236	20 Fund as provided in this Section, beginning on July 1, 2018 the
1237	1237	21 Department shall pay each month into the Downstate Public
1238	1238	22 Transportation Fund the moneys required to be so paid under
1239	1239	23 Section 2-3 of the Downstate Public Transportation Act.
1240	1240	24 Subject to successful execution and delivery of a
1241	1241	25 public-private agreement between the public agency and private
1242	1242	26 entity and completion of the civic build, beginning on July 1,
1243	1243
1244	1244
1245	1245
1246	1246
1247	1247
1248	1248	SB0137 - 32 - LRB104 06145 HLH 18218 b
1249	1249
1250	1250
1251	1251	SB0137- 33 -LRB104 06145 HLH 18218 b SB0137 - 33 - LRB104 06145 HLH 18218 b
1252	1252	SB0137 - 33 - LRB104 06145 HLH 18218 b
1253	1253	1 2023, of the remainder of the moneys received by the
1254	1254	2 Department under the Use Tax Act, the Service Use Tax Act, the
1255	1255	3 Service Occupation Tax Act, and this Act, the Department shall
1256	1256	4 deposit the following specified deposits in the aggregate from
1257	1257	5 collections under the Use Tax Act, the Service Use Tax Act, the
1258	1258	6 Service Occupation Tax Act, and the Retailers' Occupation Tax
1259	1259	7 Act, as required under Section 8.25g of the State Finance Act
1260	1260	8 for distribution consistent with the Public-Private
1261	1261	9 Partnership for Civic and Transit Infrastructure Project Act.
1262	1262	10 The moneys received by the Department pursuant to this Act and
1263	1263	11 required to be deposited into the Civic and Transit
1264	1264	12 Infrastructure Fund are subject to the pledge, claim, and
1265	1265	13 charge set forth in Section 25-55 of the Public-Private
1266	1266	14 Partnership for Civic and Transit Infrastructure Project Act.
1267	1267	15 As used in this paragraph, "civic build", "private entity",
1268	1268	16 "public-private agreement", and "public agency" have the
1269	1269	17 meanings provided in Section 25-10 of the Public-Private
1270	1270	18 Partnership for Civic and Transit Infrastructure Project Act.
1271	1271	19 Fiscal Year............................Total Deposit
1272	1272	20 2024....................................$200,000,000
1273	1273	21 2025....................................$206,000,000
1274	1274	22 2026....................................$212,200,000
1275	1275	23 2027....................................$218,500,000
1276	1276	24 2028....................................$225,100,000
1277	1277	25 2029....................................$288,700,000
1278	1278	26 2030....................................$298,900,000
1279	1279
1280	1280
1281	1281
1282	1282
1283	1283
1284	1284	SB0137 - 33 - LRB104 06145 HLH 18218 b
1285	1285
1286	1286
1287	1287	SB0137- 34 -LRB104 06145 HLH 18218 b SB0137 - 34 - LRB104 06145 HLH 18218 b
1288	1288	SB0137 - 34 - LRB104 06145 HLH 18218 b
1289	1289	1 2031....................................$309,300,000
1290	1290	2 2032....................................$320,100,000
1291	1291	3 2033....................................$331,200,000
1292	1292	4 2034....................................$341,200,000
1293	1293	5 2035....................................$351,400,000
1294	1294	6 2036....................................$361,900,000
1295	1295	7 2037....................................$372,800,000
1296	1296	8 2038....................................$384,000,000
1297	1297	9 2039....................................$395,500,000
1298	1298	10 2040....................................$407,400,000
1299	1299	11 2041....................................$419,600,000
1300	1300	12 2042....................................$432,200,000
1301	1301	13 2043....................................$445,100,000
1302	1302	14 Beginning July 1, 2021 and until July 1, 2022, subject to
1303	1303	15 the payment of amounts into the State and Local Sales Tax
1304	1304	16 Reform Fund, the Build Illinois Fund, the McCormick Place
1305	1305	17 Expansion Project Fund, the Illinois Tax Increment Fund, and
1306	1306	18 the Tax Compliance and Administration Fund as provided in this
1307	1307	19 Section, the Department shall pay each month into the Road
1308	1308	20 Fund the amount estimated to represent 16% of the net revenue
1309	1309	21 realized from the taxes imposed on motor fuel and gasohol.
1310	1310	22 Beginning July 1, 2022 and until July 1, 2023, subject to the
1311	1311	23 payment of amounts into the State and Local Sales Tax Reform
1312	1312	24 Fund, the Build Illinois Fund, the McCormick Place Expansion
1313	1313	25 Project Fund, the Illinois Tax Increment Fund, and the Tax
1314	1314	26 Compliance and Administration Fund as provided in this
1315	1315
1316	1316
1317	1317
1318	1318
1319	1319
1320	1320	SB0137 - 34 - LRB104 06145 HLH 18218 b
1321	1321
1322	1322
1323	1323	SB0137- 35 -LRB104 06145 HLH 18218 b SB0137 - 35 - LRB104 06145 HLH 18218 b
1324	1324	SB0137 - 35 - LRB104 06145 HLH 18218 b
1325	1325	1 Section, the Department shall pay each month into the Road
1326	1326	2 Fund the amount estimated to represent 32% of the net revenue
1327	1327	3 realized from the taxes imposed on motor fuel and gasohol.
1328	1328	4 Beginning July 1, 2023 and until July 1, 2024, subject to the
1329	1329	5 payment of amounts into the State and Local Sales Tax Reform
1330	1330	6 Fund, the Build Illinois Fund, the McCormick Place Expansion
1331	1331	7 Project Fund, the Illinois Tax Increment Fund, and the Tax
1332	1332	8 Compliance and Administration Fund as provided in this
1333	1333	9 Section, the Department shall pay each month into the Road
1334	1334	10 Fund the amount estimated to represent 48% of the net revenue
1335	1335	11 realized from the taxes imposed on motor fuel and gasohol.
1336	1336	12 Beginning July 1, 2024 and until July 1, 2025, subject to the
1337	1337	13 payment of amounts into the State and Local Sales Tax Reform
1338	1338	14 Fund, the Build Illinois Fund, the McCormick Place Expansion
1339	1339	15 Project Fund, the Illinois Tax Increment Fund, and the Tax
1340	1340	16 Compliance and Administration Fund as provided in this
1341	1341	17 Section, the Department shall pay each month into the Road
1342	1342	18 Fund the amount estimated to represent 64% of the net revenue
1343	1343	19 realized from the taxes imposed on motor fuel and gasohol.
1344	1344	20 Beginning on July 1, 2025, subject to the payment of amounts
1345	1345	21 into the State and Local Sales Tax Reform Fund, the Build
1346	1346	22 Illinois Fund, the McCormick Place Expansion Project Fund, the
1347	1347	23 Illinois Tax Increment Fund, and the Tax Compliance and
1348	1348	24 Administration Fund as provided in this Section, the
1349	1349	25 Department shall pay each month into the Road Fund the amount
1350	1350	26 estimated to represent 80% of the net revenue realized from
1351	1351
1352	1352
1353	1353
1354	1354
1355	1355
1356	1356	SB0137 - 35 - LRB104 06145 HLH 18218 b
1357	1357
1358	1358
1359	1359	SB0137- 36 -LRB104 06145 HLH 18218 b SB0137 - 36 - LRB104 06145 HLH 18218 b
1360	1360	SB0137 - 36 - LRB104 06145 HLH 18218 b
1361	1361	1 the taxes imposed on motor fuel and gasohol. As used in this
1362	1362	2 paragraph "motor fuel" has the meaning given to that term in
1363	1363	3 Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
1364	1364	4 meaning given to that term in Section 3-40 of this Act.
1365	1365	5 Of the remainder of the moneys received by the Department
1366	1366	6 pursuant to this Act, 75% thereof shall be paid into the State
1367	1367	7 Treasury and 25% shall be reserved in a special account and
1368	1368	8 used only for the transfer to the Common School Fund as part of
1369	1369	9 the monthly transfer from the General Revenue Fund in
1370	1370	10 accordance with Section 8a of the State Finance Act.
1371	1371	11 As soon as possible after the first day of each month, upon
1372	1372	12 certification of the Department of Revenue, the Comptroller
1373	1373	13 shall order transferred and the Treasurer shall transfer from
1374	1374	14 the General Revenue Fund to the Motor Fuel Tax Fund an amount
1375	1375	15 equal to 1.7% of 80% of the net revenue realized under this Act
1376	1376	16 for the second preceding month. Beginning April 1, 2000, this
1377	1377	17 transfer is no longer required and shall not be made.
1378	1378	18 Net revenue realized for a month shall be the revenue
1379	1379	19 collected by the State pursuant to this Act, less the amount
1380	1380	20 paid out during that month as refunds to taxpayers for
1381	1381	21 overpayment of liability.
1382	1382	22 For greater simplicity of administration, manufacturers,
1383	1383	23 importers and wholesalers whose products are sold at retail in
1384	1384	24 Illinois by numerous retailers, and who wish to do so, may
1385	1385	25 assume the responsibility for accounting and paying to the
1386	1386	26 Department all tax accruing under this Act with respect to
1387	1387
1388	1388
1389	1389
1390	1390
1391	1391
1392	1392	SB0137 - 36 - LRB104 06145 HLH 18218 b
1393	1393
1394	1394
1395	1395	SB0137- 37 -LRB104 06145 HLH 18218 b SB0137 - 37 - LRB104 06145 HLH 18218 b
1396	1396	SB0137 - 37 - LRB104 06145 HLH 18218 b
1397	1397	1 such sales, if the retailers who are affected do not make
1398	1398	2 written objection to the Department to this arrangement.
1399	1399	3 (Source: P.A. 102-700, Article 60, Section 60-15, eff.
1400	1400	4 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
1401	1401	5 102-1019, eff. 1-1-23; 103-154, eff. 6-30-23; 103-363, eff.
1402	1402	6 7-28-23; 103-592, Article 75, Section 75-5, eff. 1-1-25;
1403	1403	7 103-592, Article 110, Section 110-5, eff. 6-7-24; 103-1055,
1404	1404	8 eff. 12-20-24.)
1405	1405	9 Section 10. The Service Use Tax Act is amended by changing
1406	1406	10 Section 9 as follows:
1407	1407	11 (35 ILCS 110/9)
1408	1408	12 Sec. 9. Each serviceman required or authorized to collect
1409	1409	13 the tax herein imposed shall pay to the Department the amount
1410	1410	14 of such tax (except as otherwise provided) at the time when he
1411	1411	15 is required to file his return for the period during which such
1412	1412	16 tax was collected, less a vendor's discount of 2.1% prior to
1413	1413	17 January 1, 1990 and 1.75% on and after January 1, 1990, or $5
1414	1414	18 per calendar year, whichever is greater, which is allowed to
1415	1415	19 reimburse the serviceman for expenses incurred in collecting
1416	1416	20 the tax, keeping records, preparing and filing returns,
1417	1417	21 remitting the tax, and supplying data to the Department on
1418	1418	22 request. For returns due before January 1, 2026, the amount of
1419	1419	23 the vendor's discount is 1.75% of the amount collected or $5
1420	1420	24 per calendar year, whichever is greater. For returns due on or
1421	1421
1422	1422
1423	1423
1424	1424
1425	1425
1426	1426	SB0137 - 37 - LRB104 06145 HLH 18218 b
1427	1427
1428	1428
1429	1429	SB0137- 38 -LRB104 06145 HLH 18218 b SB0137 - 38 - LRB104 06145 HLH 18218 b
1430	1430	SB0137 - 38 - LRB104 06145 HLH 18218 b
1431	1431	1 after January 1, 2026, if the serviceman reports $50,000 or
1432	1432	2 more in sales during the month for which the return is filed,
1433	1433	3 then the amount of the vendor's discount shall be 1.75% of the
1434	1434	4 amount collected or $5 per calendar year, whichever is
1435	1435	5 greater. For returns due on or after January 1, 2026, if the
1436	1436	6 serviceman reports less than $50,000 in sales during the month
1437	1437	7 for which the return is filed, then the amount of the vendor's
1438	1438	8 discount shall be 3.5% of the amount collected or $5 per
1439	1439	9 calendar year, whichever is greater. Beginning with returns
1440	1440	10 due on or after January 1, 2025, the vendor's discount allowed
1441	1441	11 in this Section, the Retailers' Occupation Tax Act, the
1442	1442	12 Service Occupation Tax Act, and the Use Tax Act, including any
1443	1443	13 local tax administered by the Department and reported on the
1444	1444	14 same return, shall not exceed $1,000 per month in the
1445	1445	15 aggregate. When determining the discount allowed under this
1446	1446	16 Section, servicemen shall include the amount of tax that would
1447	1447	17 have been due at the 1% rate but for the 0% rate imposed under
1448	1448	18 Public Act 102-700 this amendatory Act of the 102nd General
1449	1449	19 Assembly. The discount under this Section is not allowed for
1450	1450	20 the 1.25% portion of taxes paid on aviation fuel that is
1451	1451	21 subject to the revenue use requirements of 49 U.S.C. 47107(b)
1452	1452	22 and 49 U.S.C. 47133. The discount allowed under this Section
1453	1453	23 is allowed only for returns that are filed in the manner
1454	1454	24 required by this Act. The Department may disallow the discount
1455	1455	25 for servicemen whose certificate of registration is revoked at
1456	1456	26 the time the return is filed, but only if the Department's
1457	1457
1458	1458
1459	1459
1460	1460
1461	1461
1462	1462	SB0137 - 38 - LRB104 06145 HLH 18218 b
1463	1463
1464	1464
1465	1465	SB0137- 39 -LRB104 06145 HLH 18218 b SB0137 - 39 - LRB104 06145 HLH 18218 b
1466	1466	SB0137 - 39 - LRB104 06145 HLH 18218 b
1467	1467	1 decision to revoke the certificate of registration has become
1468	1468	2 final. A serviceman need not remit that part of any tax
1469	1469	3 collected by him to the extent that he is required to pay and
1470	1470	4 does pay the tax imposed by the Service Occupation Tax Act with
1471	1471	5 respect to his sale of service involving the incidental
1472	1472	6 transfer by him of the same property.
1473	1473	7 Except as provided hereinafter in this Section, on or
1474	1474	8 before the twentieth day of each calendar month, such
1475	1475	9 serviceman shall file a return for the preceding calendar
1476	1476	10 month in accordance with reasonable Rules and Regulations to
1477	1477	11 be promulgated by the Department. Such return shall be filed
1478	1478	12 on a form prescribed by the Department and shall contain such
1479	1479	13 information as the Department may reasonably require. The
1480	1480	14 return shall include the gross receipts which were received
1481	1481	15 during the preceding calendar month or quarter on the
1482	1482	16 following items upon which tax would have been due but for the
1483	1483	17 0% rate imposed under Public Act 102-700 this amendatory Act
1484	1484	18 of the 102nd General Assembly: (i) food for human consumption
1485	1485	19 that is to be consumed off the premises where it is sold (other
1486	1486	20 than alcoholic beverages, food consisting of or infused with
1487	1487	21 adult use cannabis, soft drinks, and food that has been
1488	1488	22 prepared for immediate consumption); and (ii) food prepared
1489	1489	23 for immediate consumption and transferred incident to a sale
1490	1490	24 of service subject to this Act or the Service Occupation Tax
1491	1491	25 Act by an entity licensed under the Hospital Licensing Act,
1492	1492	26 the Nursing Home Care Act, the Assisted Living and Shared
1493	1493
1494	1494
1495	1495
1496	1496
1497	1497
1498	1498	SB0137 - 39 - LRB104 06145 HLH 18218 b
1499	1499
1500	1500
1501	1501	SB0137- 40 -LRB104 06145 HLH 18218 b SB0137 - 40 - LRB104 06145 HLH 18218 b
1502	1502	SB0137 - 40 - LRB104 06145 HLH 18218 b
1503	1503	1 Housing Act, the ID/DD Community Care Act, the MC/DD Act, the
1504	1504	2 Specialized Mental Health Rehabilitation Act of 2013, or the
1505	1505	3 Child Care Act of 1969, or an entity that holds a permit issued
1506	1506	4 pursuant to the Life Care Facilities Act. The return shall
1507	1507	5 also include the amount of tax that would have been due on the
1508	1508	6 items listed in the previous sentence but for the 0% rate
1509	1509	7 imposed under Public Act 102-700 this amendatory Act of the
1510	1510	8 102nd General Assembly.
1511	1511	9 In the case of leases, except as otherwise provided in
1512	1512	10 this Act, the lessor, in collecting the tax, may collect for
1513	1513	11 each tax return period, only the tax applicable to that part of
1514	1514	12 the selling price actually received during such tax return
1515	1515	13 period.
1516	1516	14 On and after January 1, 2018, with respect to servicemen
1517	1517	15 whose annual gross receipts average $20,000 or more, all
1518	1518	16 returns required to be filed pursuant to this Act shall be
1519	1519	17 filed electronically. Servicemen who demonstrate that they do
1520	1520	18 not have access to the Internet or demonstrate hardship in
1521	1521	19 filing electronically may petition the Department to waive the
1522	1522	20 electronic filing requirement.
1523	1523	21 The Department may require returns to be filed on a
1524	1524	22 quarterly basis. If so required, a return for each calendar
1525	1525	23 quarter shall be filed on or before the twentieth day of the
1526	1526	24 calendar month following the end of such calendar quarter. The
1527	1527	25 taxpayer shall also file a return with the Department for each
1528	1528	26 of the first two months of each calendar quarter, on or before
1529	1529
1530	1530
1531	1531
1532	1532
1533	1533
1534	1534	SB0137 - 40 - LRB104 06145 HLH 18218 b
1535	1535
1536	1536
1537	1537	SB0137- 41 -LRB104 06145 HLH 18218 b SB0137 - 41 - LRB104 06145 HLH 18218 b
1538	1538	SB0137 - 41 - LRB104 06145 HLH 18218 b
1539	1539	1 the twentieth day of the following calendar month, stating:
1540	1540	2 1. The name of the seller;
1541	1541	3 2. The address of the principal place of business from
1542	1542	4 which he engages in business as a serviceman in this
1543	1543	5 State;
1544	1544	6 3. The total amount of taxable receipts received by
1545	1545	7 him during the preceding calendar month, including
1546	1546	8 receipts from charge and time sales, but less all
1547	1547	9 deductions allowed by law;
1548	1548	10 4. The amount of credit provided in Section 2d of this
1549	1549	11 Act;
1550	1550	12 5. The amount of tax due;
1551	1551	13 5-5. The signature of the taxpayer; and
1552	1552	14 6. Such other reasonable information as the Department
1553	1553	15 may require.
1554	1554	16 Each serviceman required or authorized to collect the tax
1555	1555	17 imposed by this Act on aviation fuel transferred as an
1556	1556	18 incident of a sale of service in this State during the
1557	1557	19 preceding calendar month shall, instead of reporting and
1558	1558	20 paying tax on aviation fuel as otherwise required by this
1559	1559	21 Section, report and pay such tax on a separate aviation fuel
1560	1560	22 tax return. The requirements related to the return shall be as
1561	1561	23 otherwise provided in this Section. Notwithstanding any other
1562	1562	24 provisions of this Act to the contrary, servicemen collecting
1563	1563	25 tax on aviation fuel shall file all aviation fuel tax returns
1564	1564	26 and shall make all aviation fuel tax payments by electronic
1565	1565
1566	1566
1567	1567
1568	1568
1569	1569
1570	1570	SB0137 - 41 - LRB104 06145 HLH 18218 b
1571	1571
1572	1572
1573	1573	SB0137- 42 -LRB104 06145 HLH 18218 b SB0137 - 42 - LRB104 06145 HLH 18218 b
1574	1574	SB0137 - 42 - LRB104 06145 HLH 18218 b
1575	1575	1 means in the manner and form required by the Department. For
1576	1576	2 purposes of this Section, "aviation fuel" means jet fuel and
1577	1577	3 aviation gasoline.
1578	1578	4 If a taxpayer fails to sign a return within 30 days after
1579	1579	5 the proper notice and demand for signature by the Department,
1580	1580	6 the return shall be considered valid and any amount shown to be
1581	1581	7 due on the return shall be deemed assessed.
1582	1582	8 Notwithstanding any other provision of this Act to the
1583	1583	9 contrary, servicemen subject to tax on cannabis shall file all
1584	1584	10 cannabis tax returns and shall make all cannabis tax payments
1585	1585	11 by electronic means in the manner and form required by the
1586	1586	12 Department.
1587	1587	13 Beginning October 1, 1993, a taxpayer who has an average
1588	1588	14 monthly tax liability of $150,000 or more shall make all
1589	1589	15 payments required by rules of the Department by electronic
1590	1590	16 funds transfer. Beginning October 1, 1994, a taxpayer who has
1591	1591	17 an average monthly tax liability of $100,000 or more shall
1592	1592	18 make all payments required by rules of the Department by
1593	1593	19 electronic funds transfer. Beginning October 1, 1995, a
1594	1594	20 taxpayer who has an average monthly tax liability of $50,000
1595	1595	21 or more shall make all payments required by rules of the
1596	1596	22 Department by electronic funds transfer. Beginning October 1,
1597	1597	23 2000, a taxpayer who has an annual tax liability of $200,000 or
1598	1598	24 more shall make all payments required by rules of the
1599	1599	25 Department by electronic funds transfer. The term "annual tax
1600	1600	26 liability" shall be the sum of the taxpayer's liabilities
1601	1601
1602	1602
1603	1603
1604	1604
1605	1605
1606	1606	SB0137 - 42 - LRB104 06145 HLH 18218 b
1607	1607
1608	1608
1609	1609	SB0137- 43 -LRB104 06145 HLH 18218 b SB0137 - 43 - LRB104 06145 HLH 18218 b
1610	1610	SB0137 - 43 - LRB104 06145 HLH 18218 b
1611	1611	1 under this Act, and under all other State and local occupation
1612	1612	2 and use tax laws administered by the Department, for the
1613	1613	3 immediately preceding calendar year. The term "average monthly
1614	1614	4 tax liability" means the sum of the taxpayer's liabilities
1615	1615	5 under this Act, and under all other State and local occupation
1616	1616	6 and use tax laws administered by the Department, for the
1617	1617	7 immediately preceding calendar year divided by 12. Beginning
1618	1618	8 on October 1, 2002, a taxpayer who has a tax liability in the
1619	1619	9 amount set forth in subsection (b) of Section 2505-210 of the
1620	1620	10 Department of Revenue Law shall make all payments required by
1621	1621	11 rules of the Department by electronic funds transfer.
1622	1622	12 Before August 1 of each year beginning in 1993, the
1623	1623	13 Department shall notify all taxpayers required to make
1624	1624	14 payments by electronic funds transfer. All taxpayers required
1625	1625	15 to make payments by electronic funds transfer shall make those
1626	1626	16 payments for a minimum of one year beginning on October 1.
1627	1627	17 Any taxpayer not required to make payments by electronic
1628	1628	18 funds transfer may make payments by electronic funds transfer
1629	1629	19 with the permission of the Department.
1630	1630	20 All taxpayers required to make payment by electronic funds
1631	1631	21 transfer and any taxpayers authorized to voluntarily make
1632	1632	22 payments by electronic funds transfer shall make those
1633	1633	23 payments in the manner authorized by the Department.
1634	1634	24 The Department shall adopt such rules as are necessary to
1635	1635	25 effectuate a program of electronic funds transfer and the
1636	1636	26 requirements of this Section.
1637	1637
1638	1638
1639	1639
1640	1640
1641	1641
1642	1642	SB0137 - 43 - LRB104 06145 HLH 18218 b
1643	1643
1644	1644
1645	1645	SB0137- 44 -LRB104 06145 HLH 18218 b SB0137 - 44 - LRB104 06145 HLH 18218 b
1646	1646	SB0137 - 44 - LRB104 06145 HLH 18218 b
1647	1647	1 If the serviceman is otherwise required to file a monthly
1648	1648	2 return and if the serviceman's average monthly tax liability
1649	1649	3 to the Department does not exceed $200, the Department may
1650	1650	4 authorize his returns to be filed on a quarter annual basis,
1651	1651	5 with the return for January, February, and March of a given
1652	1652	6 year being due by April 20 of such year; with the return for
1653	1653	7 April, May, and June of a given year being due by July 20 of
1654	1654	8 such year; with the return for July, August, and September of a
1655	1655	9 given year being due by October 20 of such year, and with the
1656	1656	10 return for October, November, and December of a given year
1657	1657	11 being due by January 20 of the following year.
1658	1658	12 If the serviceman is otherwise required to file a monthly
1659	1659	13 or quarterly return and if the serviceman's average monthly
1660	1660	14 tax liability to the Department does not exceed $50, the
1661	1661	15 Department may authorize his returns to be filed on an annual
1662	1662	16 basis, with the return for a given year being due by January 20
1663	1663	17 of the following year.
1664	1664	18 Such quarter annual and annual returns, as to form and
1665	1665	19 substance, shall be subject to the same requirements as
1666	1666	20 monthly returns.
1667	1667	21 Notwithstanding any other provision in this Act concerning
1668	1668	22 the time within which a serviceman may file his return, in the
1669	1669	23 case of any serviceman who ceases to engage in a kind of
1670	1670	24 business which makes him responsible for filing returns under
1671	1671	25 this Act, such serviceman shall file a final return under this
1672	1672	26 Act with the Department not more than one 1 month after
1673	1673
1674	1674
1675	1675
1676	1676
1677	1677
1678	1678	SB0137 - 44 - LRB104 06145 HLH 18218 b
1679	1679
1680	1680
1681	1681	SB0137- 45 -LRB104 06145 HLH 18218 b SB0137 - 45 - LRB104 06145 HLH 18218 b
1682	1682	SB0137 - 45 - LRB104 06145 HLH 18218 b
1683	1683	1 discontinuing such business.
1684	1684	2 Where a serviceman collects the tax with respect to the
1685	1685	3 selling price of property which he sells and the purchaser
1686	1686	4 thereafter returns such property and the serviceman refunds
1687	1687	5 the selling price thereof to the purchaser, such serviceman
1688	1688	6 shall also refund, to the purchaser, the tax so collected from
1689	1689	7 the purchaser. When filing his return for the period in which
1690	1690	8 he refunds such tax to the purchaser, the serviceman may
1691	1691	9 deduct the amount of the tax so refunded by him to the
1692	1692	10 purchaser from any other Service Use Tax, Service Occupation
1693	1693	11 Tax, retailers' occupation tax, or use tax which such
1694	1694	12 serviceman may be required to pay or remit to the Department,
1695	1695	13 as shown by such return, provided that the amount of the tax to
1696	1696	14 be deducted shall previously have been remitted to the
1697	1697	15 Department by such serviceman. If the serviceman shall not
1698	1698	16 previously have remitted the amount of such tax to the
1699	1699	17 Department, he shall be entitled to no deduction hereunder
1700	1700	18 upon refunding such tax to the purchaser.
1701	1701	19 Any serviceman filing a return hereunder shall also
1702	1702	20 include the total tax upon the selling price of tangible
1703	1703	21 personal property purchased for use by him as an incident to a
1704	1704	22 sale of service, and such serviceman shall remit the amount of
1705	1705	23 such tax to the Department when filing such return.
1706	1706	24 If experience indicates such action to be practicable, the
1707	1707	25 Department may prescribe and furnish a combination or joint
1708	1708	26 return which will enable servicemen, who are required to file
1709	1709
1710	1710
1711	1711
1712	1712
1713	1713
1714	1714	SB0137 - 45 - LRB104 06145 HLH 18218 b
1715	1715
1716	1716
1717	1717	SB0137- 46 -LRB104 06145 HLH 18218 b SB0137 - 46 - LRB104 06145 HLH 18218 b
1718	1718	SB0137 - 46 - LRB104 06145 HLH 18218 b
1719	1719	1 returns hereunder and also under the Service Occupation Tax
1720	1720	2 Act, to furnish all the return information required by both
1721	1721	3 Acts on the one form.
1722	1722	4 Where the serviceman has more than one business registered
1723	1723	5 with the Department under separate registration hereunder,
1724	1724	6 such serviceman shall not file each return that is due as a
1725	1725	7 single return covering all such registered businesses, but
1726	1726	8 shall file separate returns for each such registered business.
1727	1727	9 Beginning January 1, 1990, each month the Department shall
1728	1728	10 pay into the State and Local Tax Reform Fund, a special fund in
1729	1729	11 the State treasury Treasury, the net revenue realized for the
1730	1730	12 preceding month from the 1% tax imposed under this Act.
1731	1731	13 Beginning January 1, 1990, each month the Department shall
1732	1732	14 pay into the State and Local Sales Tax Reform Fund 20% of the
1733	1733	15 net revenue realized for the preceding month from the 6.25%
1734	1734	16 general rate on transfers of tangible personal property, other
1735	1735	17 than (i) tangible personal property which is purchased outside
1736	1736	18 Illinois at retail from a retailer and which is titled or
1737	1737	19 registered by an agency of this State's government and (ii)
1738	1738	20 aviation fuel sold on or after December 1, 2019. This
1739	1739	21 exception for aviation fuel only applies for so long as the
1740	1740	22 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1741	1741	23 47133 are binding on the State.
1742	1742	24 For aviation fuel sold on or after December 1, 2019, each
1743	1743	25 month the Department shall pay into the State Aviation Program
1744	1744	26 Fund 20% of the net revenue realized for the preceding month
1745	1745
1746	1746
1747	1747
1748	1748
1749	1749
1750	1750	SB0137 - 46 - LRB104 06145 HLH 18218 b
1751	1751
1752	1752
1753	1753	SB0137- 47 -LRB104 06145 HLH 18218 b SB0137 - 47 - LRB104 06145 HLH 18218 b
1754	1754	SB0137 - 47 - LRB104 06145 HLH 18218 b
1755	1755	1 from the 6.25% general rate on the selling price of aviation
1756	1756	2 fuel, less an amount estimated by the Department to be
1757	1757	3 required for refunds of the 20% portion of the tax on aviation
1758	1758	4 fuel under this Act, which amount shall be deposited into the
1759	1759	5 Aviation Fuel Sales Tax Refund Fund. The Department shall only
1760	1760	6 pay moneys into the State Aviation Program Fund and the
1761	1761	7 Aviation Fuel Sales Tax Refund Fund under this Act for so long
1762	1762	8 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
1763	1763	9 U.S.C. 47133 are binding on the State.
1764	1764	10 Beginning August 1, 2000, each month the Department shall
1765	1765	11 pay into the State and Local Sales Tax Reform Fund 100% of the
1766	1766	12 net revenue realized for the preceding month from the 1.25%
1767	1767	13 rate on the selling price of motor fuel and gasohol.
1768	1768	14 Beginning October 1, 2009, each month the Department shall
1769	1769	15 pay into the Capital Projects Fund an amount that is equal to
1770	1770	16 an amount estimated by the Department to represent 80% of the
1771	1771	17 net revenue realized for the preceding month from the sale of
1772	1772	18 candy, grooming and hygiene products, and soft drinks that had
1773	1773	19 been taxed at a rate of 1% prior to September 1, 2009 but that
1774	1774	20 are now taxed at 6.25%.
1775	1775	21 Beginning July 1, 2013, each month the Department shall
1776	1776	22 pay into the Underground Storage Tank Fund from the proceeds
1777	1777	23 collected under this Act, the Use Tax Act, the Service
1778	1778	24 Occupation Tax Act, and the Retailers' Occupation Tax Act an
1779	1779	25 amount equal to the average monthly deficit in the Underground
1780	1780	26 Storage Tank Fund during the prior year, as certified annually
1781	1781
1782	1782
1783	1783
1784	1784
1785	1785
1786	1786	SB0137 - 47 - LRB104 06145 HLH 18218 b
1787	1787
1788	1788
1789	1789	SB0137- 48 -LRB104 06145 HLH 18218 b SB0137 - 48 - LRB104 06145 HLH 18218 b
1790	1790	SB0137 - 48 - LRB104 06145 HLH 18218 b
1791	1791	1 by the Illinois Environmental Protection Agency, but the total
1792	1792	2 payment into the Underground Storage Tank Fund under this Act,
1793	1793	3 the Use Tax Act, the Service Occupation Tax Act, and the
1794	1794	4 Retailers' Occupation Tax Act shall not exceed $18,000,000 in
1795	1795	5 any State fiscal year. As used in this paragraph, the "average
1796	1796	6 monthly deficit" shall be equal to the difference between the
1797	1797	7 average monthly claims for payment by the fund and the average
1798	1798	8 monthly revenues deposited into the fund, excluding payments
1799	1799	9 made pursuant to this paragraph.
1800	1800	10 Beginning July 1, 2015, of the remainder of the moneys
1801	1801	11 received by the Department under the Use Tax Act, this Act, the
1802	1802	12 Service Occupation Tax Act, and the Retailers' Occupation Tax
1803	1803	13 Act, each month the Department shall deposit $500,000 into the
1804	1804	14 State Crime Laboratory Fund.
1805	1805	15 Of the remainder of the moneys received by the Department
1806	1806	16 pursuant to this Act, (a) 1.75% thereof shall be paid into the
1807	1807	17 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
1808	1808	18 and after July 1, 1989, 3.8% thereof shall be paid into the
1809	1809	19 Build Illinois Fund; provided, however, that if in any fiscal
1810	1810	20 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
1811	1811	21 may be, of the moneys received by the Department and required
1812	1812	22 to be paid into the Build Illinois Fund pursuant to Section 3
1813	1813	23 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
1814	1814	24 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
1815	1815	25 Service Occupation Tax Act, such Acts being hereinafter called
1816	1816	26 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
1817	1817
1818	1818
1819	1819
1820	1820
1821	1821
1822	1822	SB0137 - 48 - LRB104 06145 HLH 18218 b
1823	1823
1824	1824
1825	1825	SB0137- 49 -LRB104 06145 HLH 18218 b SB0137 - 49 - LRB104 06145 HLH 18218 b
1826	1826	SB0137 - 49 - LRB104 06145 HLH 18218 b
1827	1827	1 may be, of moneys being hereinafter called the "Tax Act
1828	1828	2 Amount", and (2) the amount transferred to the Build Illinois
1829	1829	3 Fund from the State and Local Sales Tax Reform Fund shall be
1830	1830	4 less than the Annual Specified Amount (as defined in Section 3
1831	1831	5 of the Retailers' Occupation Tax Act), an amount equal to the
1832	1832	6 difference shall be immediately paid into the Build Illinois
1833	1833	7 Fund from other moneys received by the Department pursuant to
1834	1834	8 the Tax Acts; and further provided, that if on the last
1835	1835	9 business day of any month the sum of (1) the Tax Act Amount
1836	1836	10 required to be deposited into the Build Illinois Bond Account
1837	1837	11 in the Build Illinois Fund during such month and (2) the amount
1838	1838	12 transferred during such month to the Build Illinois Fund from
1839	1839	13 the State and Local Sales Tax Reform Fund shall have been less
1840	1840	14 than 1/12 of the Annual Specified Amount, an amount equal to
1841	1841	15 the difference shall be immediately paid into the Build
1842	1842	16 Illinois Fund from other moneys received by the Department
1843	1843	17 pursuant to the Tax Acts; and, further provided, that in no
1844	1844	18 event shall the payments required under the preceding proviso
1845	1845	19 result in aggregate payments into the Build Illinois Fund
1846	1846	20 pursuant to this clause (b) for any fiscal year in excess of
1847	1847	21 the greater of (i) the Tax Act Amount or (ii) the Annual
1848	1848	22 Specified Amount for such fiscal year; and, further provided,
1849	1849	23 that the amounts payable into the Build Illinois Fund under
1850	1850	24 this clause (b) shall be payable only until such time as the
1851	1851	25 aggregate amount on deposit under each trust indenture
1852	1852	26 securing Bonds issued and outstanding pursuant to the Build
1853	1853
1854	1854
1855	1855
1856	1856
1857	1857
1858	1858	SB0137 - 49 - LRB104 06145 HLH 18218 b
1859	1859
1860	1860
1861	1861	SB0137- 50 -LRB104 06145 HLH 18218 b SB0137 - 50 - LRB104 06145 HLH 18218 b
1862	1862	SB0137 - 50 - LRB104 06145 HLH 18218 b
1863	1863	1 Illinois Bond Act is sufficient, taking into account any
1864	1864	2 future investment income, to fully provide, in accordance with
1865	1865	3 such indenture, for the defeasance of or the payment of the
1866	1866	4 principal of, premium, if any, and interest on the Bonds
1867	1867	5 secured by such indenture and on any Bonds expected to be
1868	1868	6 issued thereafter and all fees and costs payable with respect
1869	1869	7 thereto, all as certified by the Director of the Bureau of the
1870	1870	8 Budget (now Governor's Office of Management and Budget). If on
1871	1871	9 the last business day of any month in which Bonds are
1872	1872	10 outstanding pursuant to the Build Illinois Bond Act, the
1873	1873	11 aggregate of the moneys deposited in the Build Illinois Bond
1874	1874	12 Account in the Build Illinois Fund in such month shall be less
1875	1875	13 than the amount required to be transferred in such month from
1876	1876	14 the Build Illinois Bond Account to the Build Illinois Bond
1877	1877	15 Retirement and Interest Fund pursuant to Section 13 of the
1878	1878	16 Build Illinois Bond Act, an amount equal to such deficiency
1879	1879	17 shall be immediately paid from other moneys received by the
1880	1880	18 Department pursuant to the Tax Acts to the Build Illinois
1881	1881	19 Fund; provided, however, that any amounts paid to the Build
1882	1882	20 Illinois Fund in any fiscal year pursuant to this sentence
1883	1883	21 shall be deemed to constitute payments pursuant to clause (b)
1884	1884	22 of the preceding sentence and shall reduce the amount
1885	1885	23 otherwise payable for such fiscal year pursuant to clause (b)
1886	1886	24 of the preceding sentence. The moneys received by the
1887	1887	25 Department pursuant to this Act and required to be deposited
1888	1888	26 into the Build Illinois Fund are subject to the pledge, claim
1889	1889
1890	1890
1891	1891
1892	1892
1893	1893
1894	1894	SB0137 - 50 - LRB104 06145 HLH 18218 b
1895	1895
1896	1896
1897	1897	SB0137- 51 -LRB104 06145 HLH 18218 b SB0137 - 51 - LRB104 06145 HLH 18218 b
1898	1898	SB0137 - 51 - LRB104 06145 HLH 18218 b
1899	1899	1 and charge set forth in Section 12 of the Build Illinois Bond
1900	1900	2 Act.
1901	1901	3 Subject to payment of amounts into the Build Illinois Fund
1902	1902	4 as provided in the preceding paragraph or in any amendment
1903	1903	5 thereto hereafter enacted, the following specified monthly
1904	1904	6 installment of the amount requested in the certificate of the
1905	1905	7 Chairman of the Metropolitan Pier and Exposition Authority
1906	1906	8 provided under Section 8.25f of the State Finance Act, but not
1907	1907	9 in excess of the sums designated as "Total Deposit", shall be
1908	1908	10 deposited in the aggregate from collections under Section 9 of
1909	1909	11 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
1910	1910	12 9 of the Service Occupation Tax Act, and Section 3 of the
1911	1911	13 Retailers' Occupation Tax Act into the McCormick Place
1912	1912	14 Expansion Project Fund in the specified fiscal years.
1913	1913	15Fiscal YearTotal Deposit161993 $0171994 53,000,000181995 58,000,000191996 61,000,000201997 64,000,000211998 68,000,000221999 71,000,000232000 75,000,000242001 80,000,000252002 93,000,000 15 Fiscal Year Total Deposit 16 1993 $0 17 1994 53,000,000 18 1995 58,000,000 19 1996 61,000,000 20 1997 64,000,000 21 1998 68,000,000 22 1999 71,000,000 23 2000 75,000,000 24 2001 80,000,000 25 2002 93,000,000
1914	1914	15 Fiscal Year Total Deposit
1915	1915	16 1993 $0
1916	1916	17 1994 53,000,000
1917	1917	18 1995 58,000,000
1918	1918	19 1996 61,000,000
1919	1919	20 1997 64,000,000
1920	1920	21 1998 68,000,000
1921	1921	22 1999 71,000,000
1922	1922	23 2000 75,000,000
1923	1923	24 2001 80,000,000
1924	1924	25 2002 93,000,000
1925	1925
1926	1926
1927	1927
1928	1928
1929	1929
1930	1930	SB0137 - 51 - LRB104 06145 HLH 18218 b
1931	1931
1932	1932
1933	1933	15 Fiscal Year Total Deposit
1934	1934	16 1993 $0
1935	1935	17 1994 53,000,000
1936	1936	18 1995 58,000,000
1937	1937	19 1996 61,000,000
1938	1938	20 1997 64,000,000
1939	1939	21 1998 68,000,000
1940	1940	22 1999 71,000,000
1941	1941	23 2000 75,000,000
1942	1942	24 2001 80,000,000
1943	1943	25 2002 93,000,000
1944	1944
1945	1945
1946	1946	SB0137- 52 -LRB104 06145 HLH 18218 b SB0137 - 52 - LRB104 06145 HLH 18218 b
1947	1947	SB0137 - 52 - LRB104 06145 HLH 18218 b
1948	1948	12003 99,000,00022004103,000,00032005108,000,00042006113,000,00052007119,000,00062008126,000,00072009132,000,00082010139,000,00092011146,000,000102012153,000,000112013161,000,000122014170,000,000132015179,000,000142016189,000,000152017199,000,000162018210,000,000172019221,000,000182020233,000,000192021300,000,000 202022300,000,000212023300,000,000222024 300,000,000232025 300,000,000242026 300,000,000252027 375,000,000262028 375,000,000 1 2003 99,000,000 2 2004 103,000,000 3 2005 108,000,000 4 2006 113,000,000 5 2007 119,000,000 6 2008 126,000,000 7 2009 132,000,000 8 2010 139,000,000 9 2011 146,000,000 10 2012 153,000,000 11 2013 161,000,000 12 2014 170,000,000 13 2015 179,000,000 14 2016 189,000,000 15 2017 199,000,000 16 2018 210,000,000 17 2019 221,000,000 18 2020 233,000,000 19 2021 300,000,000 20 2022 300,000,000 21 2023 300,000,000 22 2024 300,000,000 23 2025 300,000,000 24 2026 300,000,000 25 2027 375,000,000 26 2028 375,000,000
1949	1949	1 2003 99,000,000
1950	1950	2 2004 103,000,000
1951	1951	3 2005 108,000,000
1952	1952	4 2006 113,000,000
1953	1953	5 2007 119,000,000
1954	1954	6 2008 126,000,000
1955	1955	7 2009 132,000,000
1956	1956	8 2010 139,000,000
1957	1957	9 2011 146,000,000
1958	1958	10 2012 153,000,000
1959	1959	11 2013 161,000,000
1960	1960	12 2014 170,000,000
1961	1961	13 2015 179,000,000
1962	1962	14 2016 189,000,000
1963	1963	15 2017 199,000,000
1964	1964	16 2018 210,000,000
1965	1965	17 2019 221,000,000
1966	1966	18 2020 233,000,000
1967	1967	19 2021 300,000,000
1968	1968	20 2022 300,000,000
1969	1969	21 2023 300,000,000
1970	1970	22 2024 300,000,000
1971	1971	23 2025 300,000,000
1972	1972	24 2026 300,000,000
1973	1973	25 2027 375,000,000
1974	1974	26 2028 375,000,000
1975	1975
1976	1976
1977	1977
1978	1978
1979	1979
1980	1980	SB0137 - 52 - LRB104 06145 HLH 18218 b
1981	1981
1982	1982	1 2003 99,000,000
1983	1983	2 2004 103,000,000
1984	1984	3 2005 108,000,000
1985	1985	4 2006 113,000,000
1986	1986	5 2007 119,000,000
1987	1987	6 2008 126,000,000
1988	1988	7 2009 132,000,000
1989	1989	8 2010 139,000,000
1990	1990	9 2011 146,000,000
1991	1991	10 2012 153,000,000
1992	1992	11 2013 161,000,000
1993	1993	12 2014 170,000,000
1994	1994	13 2015 179,000,000
1995	1995	14 2016 189,000,000
1996	1996	15 2017 199,000,000
1997	1997	16 2018 210,000,000
1998	1998	17 2019 221,000,000
1999	1999	18 2020 233,000,000
2000	2000	19 2021 300,000,000
2001	2001	20 2022 300,000,000
2002	2002	21 2023 300,000,000
2003	2003	22 2024 300,000,000
2004	2004	23 2025 300,000,000
2005	2005	24 2026 300,000,000
2006	2006	25 2027 375,000,000
2007	2007	26 2028 375,000,000
2008	2008
2009	2009
2010	2010	SB0137- 53 -LRB104 06145 HLH 18218 b SB0137 - 53 - LRB104 06145 HLH 18218 b
2011	2011	SB0137 - 53 - LRB104 06145 HLH 18218 b
2012	2012	12029 375,000,00022030 375,000,00032031 375,000,00042032 375,000,00052033 375,000,00062034375,000,00072035375,000,00082036450,000,0009and 10each fiscal year 11thereafter that bonds 12are outstanding under 13Section 13.2 of the 14Metropolitan Pier and 15Exposition Authority Act, 16but not after fiscal year 2060. 1 2029 375,000,000 2 2030 375,000,000 3 2031 375,000,000 4 2032 375,000,000 5 2033 375,000,000 6 2034 375,000,000 7 2035 375,000,000 8 2036 450,000,000 9 and 10 each fiscal year 11 thereafter that bonds 12 are outstanding under 13 Section 13.2 of the 14 Metropolitan Pier and 15 Exposition Authority Act, 16 but not after fiscal year 2060.
2013	2013	1 2029 375,000,000
2014	2014	2 2030 375,000,000
2015	2015	3 2031 375,000,000
2016	2016	4 2032 375,000,000
2017	2017	5 2033 375,000,000
2018	2018	6 2034 375,000,000
2019	2019	7 2035 375,000,000
2020	2020	8 2036 450,000,000
2021	2021	9 and
2022	2022	10 each fiscal year
2023	2023	11 thereafter that bonds
2024	2024	12 are outstanding under
2025	2025	13 Section 13.2 of the
2026	2026	14 Metropolitan Pier and
2027	2027	15 Exposition Authority Act,
2028	2028	16 but not after fiscal year 2060.
2029	2029	17 Beginning July 20, 1993 and in each month of each fiscal
2030	2030	18 year thereafter, one-eighth of the amount requested in the
2031	2031	19 certificate of the Chairman of the Metropolitan Pier and
2032	2032	20 Exposition Authority for that fiscal year, less the amount
2033	2033	21 deposited into the McCormick Place Expansion Project Fund by
2034	2034	22 the State Treasurer in the respective month under subsection
2035	2035	23 (g) of Section 13 of the Metropolitan Pier and Exposition
2036	2036	24 Authority Act, plus cumulative deficiencies in the deposits
2037	2037	25 required under this Section for previous months and years,
2038	2038	26 shall be deposited into the McCormick Place Expansion Project
2039	2039
2040	2040
2041	2041
2042	2042
2043	2043
2044	2044	SB0137 - 53 - LRB104 06145 HLH 18218 b
2045	2045
2046	2046	1 2029 375,000,000
2047	2047	2 2030 375,000,000
2048	2048	3 2031 375,000,000
2049	2049	4 2032 375,000,000
2050	2050	5 2033 375,000,000
2051	2051	6 2034 375,000,000
2052	2052	7 2035 375,000,000
2053	2053	8 2036 450,000,000
2054	2054	9 and
2055	2055	10 each fiscal year
2056	2056	11 thereafter that bonds
2057	2057	12 are outstanding under
2058	2058	13 Section 13.2 of the
2059	2059	14 Metropolitan Pier and
2060	2060	15 Exposition Authority Act,
2061	2061	16 but not after fiscal year 2060.
2062	2062
2063	2063
2064	2064	SB0137- 54 -LRB104 06145 HLH 18218 b SB0137 - 54 - LRB104 06145 HLH 18218 b
2065	2065	SB0137 - 54 - LRB104 06145 HLH 18218 b
2066	2066	1 Fund, until the full amount requested for the fiscal year, but
2067	2067	2 not in excess of the amount specified above as "Total
2068	2068	3 Deposit", has been deposited.
2069	2069	4 Subject to payment of amounts into the Capital Projects
2070	2070	5 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
2071	2071	6 and the McCormick Place Expansion Project Fund pursuant to the
2072	2072	7 preceding paragraphs or in any amendments thereto hereafter
2073	2073	8 enacted, for aviation fuel sold on or after December 1, 2019,
2074	2074	9 the Department shall each month deposit into the Aviation Fuel
2075	2075	10 Sales Tax Refund Fund an amount estimated by the Department to
2076	2076	11 be required for refunds of the 80% portion of the tax on
2077	2077	12 aviation fuel under this Act. The Department shall only
2078	2078	13 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
2079	2079	14 under this paragraph for so long as the revenue use
2080	2080	15 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
2081	2081	16 binding on the State.
2082	2082	17 Subject to payment of amounts into the Build Illinois Fund
2083	2083	18 and the McCormick Place Expansion Project Fund pursuant to the
2084	2084	19 preceding paragraphs or in any amendments thereto hereafter
2085	2085	20 enacted, beginning July 1, 1993 and ending on September 30,
2086	2086	21 2013, the Department shall each month pay into the Illinois
2087	2087	22 Tax Increment Fund 0.27% of 80% of the net revenue realized for
2088	2088	23 the preceding month from the 6.25% general rate on the selling
2089	2089	24 price of tangible personal property.
2090	2090	25 Subject to payment 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	SB0137 - 54 - LRB104 06145 HLH 18218 b
2098	2098
2099	2099
2100	2100	SB0137- 55 -LRB104 06145 HLH 18218 b SB0137 - 55 - LRB104 06145 HLH 18218 b
2101	2101	SB0137 - 55 - LRB104 06145 HLH 18218 b
2102	2102	1 Tax Increment Fund, pursuant to the preceding paragraphs or in
2103	2103	2 any amendments to this Section hereafter enacted, beginning on
2104	2104	3 the first day of the first calendar month to occur on or after
2105	2105	4 August 26, 2014 (the effective date of Public Act 98-1098),
2106	2106	5 each month, from the collections made under Section 9 of the
2107	2107	6 Use Tax Act, Section 9 of the Service Use Tax Act, Section 9 of
2108	2108	7 the Service Occupation Tax Act, and Section 3 of the
2109	2109	8 Retailers' Occupation Tax Act, the Department shall pay into
2110	2110	9 the Tax Compliance and Administration Fund, to be used,
2111	2111	10 subject to appropriation, to fund additional auditors and
2112	2112	11 compliance personnel at the Department of Revenue, an amount
2113	2113	12 equal to 1/12 of 5% of 80% of the cash receipts collected
2114	2114	13 during the preceding fiscal year by the Audit Bureau of the
2115	2115	14 Department under the Use Tax Act, the Service Use Tax Act, the
2116	2116	15 Service Occupation Tax Act, the Retailers' Occupation Tax Act,
2117	2117	16 and associated local occupation and use taxes administered by
2118	2118	17 the Department.
2119	2119	18 Subject to payments of amounts into the Build Illinois
2120	2120	19 Fund, the McCormick Place Expansion Project Fund, the Illinois
2121	2121	20 Tax Increment Fund, and the Tax Compliance and Administration
2122	2122	21 Fund as provided in this Section, beginning on July 1, 2018 the
2123	2123	22 Department shall pay each month into the Downstate Public
2124	2124	23 Transportation Fund the moneys required to be so paid under
2125	2125	24 Section 2-3 of the Downstate Public Transportation Act.
2126	2126	25 Subject to successful execution and delivery of a
2127	2127	26 public-private agreement between the public agency and private
2128	2128
2129	2129
2130	2130
2131	2131
2132	2132
2133	2133	SB0137 - 55 - LRB104 06145 HLH 18218 b
2134	2134
2135	2135
2136	2136	SB0137- 56 -LRB104 06145 HLH 18218 b SB0137 - 56 - LRB104 06145 HLH 18218 b
2137	2137	SB0137 - 56 - LRB104 06145 HLH 18218 b
2138	2138	1 entity and completion of the civic build, beginning on July 1,
2139	2139	2 2023, of the remainder of the moneys received by the
2140	2140	3 Department under the Use Tax Act, the Service Use Tax Act, the
2141	2141	4 Service Occupation Tax Act, and this Act, the Department shall
2142	2142	5 deposit the following specified deposits in the aggregate from
2143	2143	6 collections under the Use Tax Act, the Service Use Tax Act, the
2144	2144	7 Service Occupation Tax Act, and the Retailers' Occupation Tax
2145	2145	8 Act, as required under Section 8.25g of the State Finance Act
2146	2146	9 for distribution consistent with the Public-Private
2147	2147	10 Partnership for Civic and Transit Infrastructure Project Act.
2148	2148	11 The moneys received by the Department pursuant to this Act and
2149	2149	12 required to be deposited into the Civic and Transit
2150	2150	13 Infrastructure Fund are subject to the pledge, claim, and
2151	2151	14 charge set forth in Section 25-55 of the Public-Private
2152	2152	15 Partnership for Civic and Transit Infrastructure Project Act.
2153	2153	16 As used in this paragraph, "civic build", "private entity",
2154	2154	17 "public-private agreement", and "public agency" have the
2155	2155	18 meanings provided in Section 25-10 of the Public-Private
2156	2156	19 Partnership for Civic and Transit Infrastructure Project Act.
2157	2157	20 Fiscal Year............................Total Deposit
2158	2158	21 2024....................................$200,000,000
2159	2159	22 2025....................................$206,000,000
2160	2160	23 2026....................................$212,200,000
2161	2161	24 2027....................................$218,500,000
2162	2162	25 2028....................................$225,100,000
2163	2163	26 2029....................................$288,700,000
2164	2164
2165	2165
2166	2166
2167	2167
2168	2168
2169	2169	SB0137 - 56 - LRB104 06145 HLH 18218 b
2170	2170
2171	2171
2172	2172	SB0137- 57 -LRB104 06145 HLH 18218 b SB0137 - 57 - LRB104 06145 HLH 18218 b
2173	2173	SB0137 - 57 - LRB104 06145 HLH 18218 b
2174	2174	1 2030....................................$298,900,000
2175	2175	2 2031....................................$309,300,000
2176	2176	3 2032....................................$320,100,000
2177	2177	4 2033....................................$331,200,000
2178	2178	5 2034....................................$341,200,000
2179	2179	6 2035....................................$351,400,000
2180	2180	7 2036....................................$361,900,000
2181	2181	8 2037....................................$372,800,000
2182	2182	9 2038....................................$384,000,000
2183	2183	10 2039....................................$395,500,000
2184	2184	11 2040....................................$407,400,000
2185	2185	12 2041....................................$419,600,000
2186	2186	13 2042....................................$432,200,000
2187	2187	14 2043....................................$445,100,000
2188	2188	15 Beginning July 1, 2021 and until July 1, 2022, subject to
2189	2189	16 the payment of amounts into the State and Local Sales Tax
2190	2190	17 Reform Fund, the Build Illinois Fund, the McCormick Place
2191	2191	18 Expansion Project Fund, the Energy Infrastructure Fund, and
2192	2192	19 the Tax Compliance and Administration Fund as provided in this
2193	2193	20 Section, the Department shall pay each month into the Road
2194	2194	21 Fund the amount estimated to represent 16% of the net revenue
2195	2195	22 realized from the taxes imposed on motor fuel and gasohol.
2196	2196	23 Beginning July 1, 2022 and until July 1, 2023, subject to the
2197	2197	24 payment of amounts into the State and Local Sales Tax Reform
2198	2198	25 Fund, the Build Illinois Fund, the McCormick Place Expansion
2199	2199	26 Project Fund, the Illinois Tax Increment Fund, and the Tax
2200	2200
2201	2201
2202	2202
2203	2203
2204	2204
2205	2205	SB0137 - 57 - LRB104 06145 HLH 18218 b
2206	2206
2207	2207
2208	2208	SB0137- 58 -LRB104 06145 HLH 18218 b SB0137 - 58 - LRB104 06145 HLH 18218 b
2209	2209	SB0137 - 58 - LRB104 06145 HLH 18218 b
2210	2210	1 Compliance and Administration Fund as provided in this
2211	2211	2 Section, the Department shall pay each month into the Road
2212	2212	3 Fund the amount estimated to represent 32% of the net revenue
2213	2213	4 realized from the taxes imposed on motor fuel and gasohol.
2214	2214	5 Beginning July 1, 2023 and until July 1, 2024, subject to the
2215	2215	6 payment of amounts into the State and Local Sales Tax Reform
2216	2216	7 Fund, the Build Illinois Fund, the McCormick Place Expansion
2217	2217	8 Project Fund, the Illinois Tax Increment Fund, and the Tax
2218	2218	9 Compliance and Administration Fund as provided in this
2219	2219	10 Section, the Department shall pay each month into the Road
2220	2220	11 Fund the amount estimated to represent 48% of the net revenue
2221	2221	12 realized from the taxes imposed on motor fuel and gasohol.
2222	2222	13 Beginning July 1, 2024 and until July 1, 2025, subject to the
2223	2223	14 payment of amounts into the State and Local Sales Tax Reform
2224	2224	15 Fund, the Build Illinois Fund, the McCormick Place Expansion
2225	2225	16 Project Fund, the Illinois Tax Increment Fund, and the Tax
2226	2226	17 Compliance and Administration Fund as provided in this
2227	2227	18 Section, the Department shall pay each month into the Road
2228	2228	19 Fund the amount estimated to represent 64% of the net revenue
2229	2229	20 realized from the taxes imposed on motor fuel and gasohol.
2230	2230	21 Beginning on July 1, 2025, subject to the payment of amounts
2231	2231	22 into the State and Local Sales Tax Reform Fund, the Build
2232	2232	23 Illinois Fund, the McCormick Place Expansion Project Fund, the
2233	2233	24 Illinois Tax Increment Fund, and the Tax Compliance and
2234	2234	25 Administration Fund as provided in this Section, the
2235	2235	26 Department shall pay each month into the Road Fund the amount
2236	2236
2237	2237
2238	2238
2239	2239
2240	2240
2241	2241	SB0137 - 58 - LRB104 06145 HLH 18218 b
2242	2242
2243	2243
2244	2244	SB0137- 59 -LRB104 06145 HLH 18218 b SB0137 - 59 - LRB104 06145 HLH 18218 b
2245	2245	SB0137 - 59 - LRB104 06145 HLH 18218 b
2246	2246	1 estimated to represent 80% of the net revenue realized from
2247	2247	2 the taxes imposed on motor fuel and gasohol. As used in this
2248	2248	3 paragraph "motor fuel" has the meaning given to that term in
2249	2249	4 Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
2250	2250	5 meaning given to that term in Section 3-40 of the Use Tax Act.
2251	2251	6 Of the remainder of the moneys received by the Department
2252	2252	7 pursuant to this Act, 75% thereof shall be paid into the
2253	2253	8 General Revenue Fund of the State treasury Treasury and 25%
2254	2254	9 shall be reserved in a special account and used only for the
2255	2255	10 transfer to the Common School Fund as part of the monthly
2256	2256	11 transfer from the General Revenue Fund in accordance with
2257	2257	12 Section 8a of the State Finance Act.
2258	2258	13 As soon as possible after the first day of each month, upon
2259	2259	14 certification of the Department of Revenue, the Comptroller
2260	2260	15 shall order transferred and the Treasurer shall transfer from
2261	2261	16 the General Revenue Fund to the Motor Fuel Tax Fund an amount
2262	2262	17 equal to 1.7% of 80% of the net revenue realized under this Act
2263	2263	18 for the second preceding month. Beginning April 1, 2000, this
2264	2264	19 transfer is no longer required and shall not be made.
2265	2265	20 Net revenue realized for a month shall be the revenue
2266	2266	21 collected by the State pursuant to this Act, less the amount
2267	2267	22 paid out during that month as refunds to taxpayers for
2268	2268	23 overpayment of liability.
2269	2269	24 (Source: P.A. 102-700, eff. 4-19-22; 103-363, eff. 7-28-23;
2270	2270	25 103-592, Article 75, Section 75-10, eff. 1-1-25; 103-592,
2271	2271	26 Article 110, Section 110-10, eff. 6-7-24; revised 11-26-24.)
2272	2272
2273	2273
2274	2274
2275	2275
2276	2276
2277	2277	SB0137 - 59 - LRB104 06145 HLH 18218 b
2278	2278
2279	2279
2280	2280	SB0137- 60 -LRB104 06145 HLH 18218 b SB0137 - 60 - LRB104 06145 HLH 18218 b
2281	2281	SB0137 - 60 - LRB104 06145 HLH 18218 b
2282	2282	1 Section 15. The Service Occupation Tax Act is amended by
2283	2283	2 changing Section 9 as follows:
2284	2284	3 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
2285	2285	4 Sec. 9. Each serviceman required or authorized to collect
2286	2286	5 the tax herein imposed shall pay to the Department the amount
2287	2287	6 of such tax at the time when he is required to file his return
2288	2288	7 for the period during which such tax was collectible, less a
2289	2289	8 vendor's discount of 2.1% prior to January 1, 1990, and 1.75%
2290	2290	9 on and after January 1, 1990, or $5 per calendar year,
2291	2291	10 whichever is greater, which is allowed to reimburse the
2292	2292	11 serviceman for expenses incurred in collecting the tax,
2293	2293	12 keeping records, preparing and filing returns, remitting the
2294	2294	13 tax, and supplying data to the Department on request. For
2295	2295	14 returns due before January 1, 2026, the amount of the vendor's
2296	2296	15 discount is 1.75% of the amount collected or $5 per calendar
2297	2297	16 year, whichever is greater. For returns due on or after
2298	2298	17 January 1, 2026, if the serviceman reports $50,000 or more in
2299	2299	18 sales during the month for which the return is filed, then the
2300	2300	19 amount of the vendor's discount shall be 1.75% of the amount
2301	2301	20 collected or $5 per calendar year, whichever is greater. For
2302	2302	21 returns due on or after January 1, 2026, if the serviceman
2303	2303	22 reports less than $50,000 in sales during the month for which
2304	2304	23 the return is filed, then the amount of the vendor's discount
2305	2305	24 shall be 3.5% of the amount collected or $5 per calendar year,
2306	2306
2307	2307
2308	2308
2309	2309
2310	2310
2311	2311	SB0137 - 60 - LRB104 06145 HLH 18218 b
2312	2312
2313	2313
2314	2314	SB0137- 61 -LRB104 06145 HLH 18218 b SB0137 - 61 - LRB104 06145 HLH 18218 b
2315	2315	SB0137 - 61 - LRB104 06145 HLH 18218 b
2316	2316	1 whichever is greater. Beginning with returns due on or after
2317	2317	2 January 1, 2025, the vendor's discount allowed in this
2318	2318	3 Section, the Retailers' Occupation Tax Act, the Use Tax Act,
2319	2319	4 and the Service Use Tax Act, including any local tax
2320	2320	5 administered by the Department and reported on the same
2321	2321	6 return, shall not exceed $1,000 per month in the aggregate.
2322	2322	7 When determining the discount allowed under this Section,
2323	2323	8 servicemen shall include the amount of tax that would have
2324	2324	9 been due at the 1% rate but for the 0% rate imposed under
2325	2325	10 Public Act 102-700. The discount under this Section is not
2326	2326	11 allowed for the 1.25% portion of taxes paid on aviation fuel
2327	2327	12 that is subject to the revenue use requirements of 49 U.S.C.
2328	2328	13 47107(b) and 49 U.S.C. 47133. The discount allowed under this
2329	2329	14 Section is allowed only for returns that are filed in the
2330	2330	15 manner required by this Act. The Department may disallow the
2331	2331	16 discount for servicemen whose certificate of registration is
2332	2332	17 revoked at the time the return is filed, but only if the
2333	2333	18 Department's decision to revoke the certificate of
2334	2334	19 registration has become final.
2335	2335	20 Where such tangible personal property is sold under a
2336	2336	21 conditional sales contract, or under any other form of sale
2337	2337	22 wherein the payment of the principal sum, or a part thereof, is
2338	2338	23 extended beyond the close of the period for which the return is
2339	2339	24 filed, the serviceman, in collecting the tax may collect, for
2340	2340	25 each tax return period, only the tax applicable to the part of
2341	2341	26 the selling price actually received during such tax return
2342	2342
2343	2343
2344	2344
2345	2345
2346	2346
2347	2347	SB0137 - 61 - LRB104 06145 HLH 18218 b
2348	2348
2349	2349
2350	2350	SB0137- 62 -LRB104 06145 HLH 18218 b SB0137 - 62 - LRB104 06145 HLH 18218 b
2351	2351	SB0137 - 62 - LRB104 06145 HLH 18218 b
2352	2352	1 period.
2353	2353	2 Except as provided hereinafter in this Section, on or
2354	2354	3 before the twentieth day of each calendar month, such
2355	2355	4 serviceman shall file a return for the preceding calendar
2356	2356	5 month in accordance with reasonable rules and regulations to
2357	2357	6 be promulgated by the Department of Revenue. Such return shall
2358	2358	7 be filed on a form prescribed by the Department and shall
2359	2359	8 contain such information as the Department may reasonably
2360	2360	9 require. The return shall include the gross receipts which
2361	2361	10 were received during the preceding calendar month or quarter
2362	2362	11 on the following items upon which tax would have been due but
2363	2363	12 for the 0% rate imposed under Public Act 102-700: (i) food for
2364	2364	13 human consumption that is to be consumed off the premises
2365	2365	14 where it is sold (other than alcoholic beverages, food
2366	2366	15 consisting of or infused with adult use cannabis, soft drinks,
2367	2367	16 and food that has been prepared for immediate consumption);
2368	2368	17 and (ii) food prepared for immediate consumption and
2369	2369	18 transferred incident to a sale of service subject to this Act
2370	2370	19 or the Service Use Tax Act by an entity licensed under the
2371	2371	20 Hospital Licensing Act, the Nursing Home Care Act, the
2372	2372	21 Assisted Living and Shared Housing Act, the ID/DD Community
2373	2373	22 Care Act, the MC/DD Act, the Specialized Mental Health
2374	2374	23 Rehabilitation Act of 2013, or the Child Care Act of 1969, or
2375	2375	24 an entity that holds a permit issued pursuant to the Life Care
2376	2376	25 Facilities Act. The return shall also include the amount of
2377	2377	26 tax that would have been due on the items listed in the
2378	2378
2379	2379
2380	2380
2381	2381
2382	2382
2383	2383	SB0137 - 62 - LRB104 06145 HLH 18218 b
2384	2384
2385	2385
2386	2386	SB0137- 63 -LRB104 06145 HLH 18218 b SB0137 - 63 - LRB104 06145 HLH 18218 b
2387	2387	SB0137 - 63 - LRB104 06145 HLH 18218 b
2388	2388	1 previous sentence but for the 0% rate imposed under Public Act
2389	2389	2 102-700.
2390	2390	3 On and after January 1, 2018, with respect to servicemen
2391	2391	4 whose annual gross receipts average $20,000 or more, all
2392	2392	5 returns required to be filed pursuant to this Act shall be
2393	2393	6 filed electronically. Servicemen who demonstrate that they do
2394	2394	7 not have access to the Internet or demonstrate hardship in
2395	2395	8 filing electronically may petition the Department to waive the
2396	2396	9 electronic filing requirement.
2397	2397	10 The Department may require returns to be filed on a
2398	2398	11 quarterly basis. If so required, a return for each calendar
2399	2399	12 quarter shall be filed on or before the twentieth day of the
2400	2400	13 calendar month following the end of such calendar quarter. The
2401	2401	14 taxpayer shall also file a return with the Department for each
2402	2402	15 of the first two months of each calendar quarter, on or before
2403	2403	16 the twentieth day of the following calendar month, stating:
2404	2404	17 1. The name of the seller;
2405	2405	18 2. The address of the principal place of business from
2406	2406	19 which he engages in business as a serviceman in this
2407	2407	20 State;
2408	2408	21 3. The total amount of taxable receipts received by
2409	2409	22 him during the preceding calendar month, including
2410	2410	23 receipts from charge and time sales, but less all
2411	2411	24 deductions allowed by law;
2412	2412	25 4. The amount of credit provided in Section 2d of this
2413	2413	26 Act;
2414	2414
2415	2415
2416	2416
2417	2417
2418	2418
2419	2419	SB0137 - 63 - LRB104 06145 HLH 18218 b
2420	2420
2421	2421
2422	2422	SB0137- 64 -LRB104 06145 HLH 18218 b SB0137 - 64 - LRB104 06145 HLH 18218 b
2423	2423	SB0137 - 64 - LRB104 06145 HLH 18218 b
2424	2424	1 5. The amount of tax due;
2425	2425	2 5-5. The signature of the taxpayer; and
2426	2426	3 6. Such other reasonable information as the Department
2427	2427	4 may require.
2428	2428	5 Each serviceman required or authorized to collect the tax
2429	2429	6 herein imposed on aviation fuel acquired as an incident to the
2430	2430	7 purchase of a service in this State during the preceding
2431	2431	8 calendar month shall, instead of reporting and paying tax as
2432	2432	9 otherwise required by this Section, report and pay such tax on
2433	2433	10 a separate aviation fuel tax return. The requirements related
2434	2434	11 to the return shall be as otherwise provided in this Section.
2435	2435	12 Notwithstanding any other provisions of this Act to the
2436	2436	13 contrary, servicemen transferring aviation fuel incident to
2437	2437	14 sales of service shall file all aviation fuel tax returns and
2438	2438	15 shall make all aviation fuel tax payments by electronic means
2439	2439	16 in the manner and form required by the Department. For
2440	2440	17 purposes of this Section, "aviation fuel" means jet fuel and
2441	2441	18 aviation gasoline.
2442	2442	19 If a taxpayer fails to sign a return within 30 days after
2443	2443	20 the proper notice and demand for signature by the Department,
2444	2444	21 the return shall be considered valid and any amount shown to be
2445	2445	22 due on the return shall be deemed assessed.
2446	2446	23 Notwithstanding any other provision of this Act to the
2447	2447	24 contrary, servicemen subject to tax on cannabis shall file all
2448	2448	25 cannabis tax returns and shall make all cannabis tax payments
2449	2449	26 by electronic means in the manner and form required by the
2450	2450
2451	2451
2452	2452
2453	2453
2454	2454
2455	2455	SB0137 - 64 - LRB104 06145 HLH 18218 b
2456	2456
2457	2457
2458	2458	SB0137- 65 -LRB104 06145 HLH 18218 b SB0137 - 65 - LRB104 06145 HLH 18218 b
2459	2459	SB0137 - 65 - LRB104 06145 HLH 18218 b
2460	2460	1 Department.
2461	2461	2 Prior to October 1, 2003, and on and after September 1,
2462	2462	3 2004 a serviceman may accept a Manufacturer's Purchase Credit
2463	2463	4 certification from a purchaser in satisfaction of Service Use
2464	2464	5 Tax as provided in Section 3-70 of the Service Use Tax Act if
2465	2465	6 the purchaser provides the appropriate documentation as
2466	2466	7 required by Section 3-70 of the Service Use Tax Act. A
2467	2467	8 Manufacturer's Purchase Credit certification, accepted prior
2468	2468	9 to October 1, 2003 or on or after September 1, 2004 by a
2469	2469	10 serviceman as provided in Section 3-70 of the Service Use Tax
2470	2470	11 Act, may be used by that serviceman to satisfy Service
2471	2471	12 Occupation Tax liability in the amount claimed in the
2472	2472	13 certification, not to exceed 6.25% of the receipts subject to
2473	2473	14 tax from a qualifying purchase. A Manufacturer's Purchase
2474	2474	15 Credit reported on any original or amended return filed under
2475	2475	16 this Act after October 20, 2003 for reporting periods prior to
2476	2476	17 September 1, 2004 shall be disallowed. Manufacturer's Purchase
2477	2477	18 Credit reported on annual returns due on or after January 1,
2478	2478	19 2005 will be disallowed for periods prior to September 1,
2479	2479	20 2004. No Manufacturer's Purchase Credit may be used after
2480	2480	21 September 30, 2003 through August 31, 2004 to satisfy any tax
2481	2481	22 liability imposed under this Act, including any audit
2482	2482	23 liability.
2483	2483	24 Beginning on July 1, 2023 and through December 31, 2032, a
2484	2484	25 serviceman may accept a Sustainable Aviation Fuel Purchase
2485	2485	26 Credit certification from an air common carrier-purchaser in
2486	2486
2487	2487
2488	2488
2489	2489
2490	2490
2491	2491	SB0137 - 65 - LRB104 06145 HLH 18218 b
2492	2492
2493	2493
2494	2494	SB0137- 66 -LRB104 06145 HLH 18218 b SB0137 - 66 - LRB104 06145 HLH 18218 b
2495	2495	SB0137 - 66 - LRB104 06145 HLH 18218 b
2496	2496	1 satisfaction of Service Use Tax as provided in Section 3-72 of
2497	2497	2 the Service Use Tax Act if the purchaser provides the
2498	2498	3 appropriate documentation as required by Section 3-72 of the
2499	2499	4 Service Use Tax Act. A Sustainable Aviation Fuel Purchase
2500	2500	5 Credit certification accepted by a serviceman in accordance
2501	2501	6 with this paragraph may be used by that serviceman to satisfy
2502	2502	7 service occupation tax liability (but not in satisfaction of
2503	2503	8 penalty or interest) in the amount claimed in the
2504	2504	9 certification, not to exceed 6.25% of the receipts subject to
2505	2505	10 tax from a sale of aviation fuel. In addition, for a sale of
2506	2506	11 aviation fuel to qualify to earn the Sustainable Aviation Fuel
2507	2507	12 Purchase Credit, servicemen must retain in their books and
2508	2508	13 records a certification from the producer of the aviation fuel
2509	2509	14 that the aviation fuel sold by the serviceman and for which a
2510	2510	15 sustainable aviation fuel purchase credit was earned meets the
2511	2511	16 definition of sustainable aviation fuel under Section 3-72 of
2512	2512	17 the Service Use Tax Act. The documentation must include detail
2513	2513	18 sufficient for the Department to determine the number of
2514	2514	19 gallons of sustainable aviation fuel sold.
2515	2515	20 If the serviceman's average monthly tax liability to the
2516	2516	21 Department does not exceed $200, the Department may authorize
2517	2517	22 his returns to be filed on a quarter annual basis, with the
2518	2518	23 return for January, February, and March of a given year being
2519	2519	24 due by April 20 of such year; with the return for April, May,
2520	2520	25 and June of a given year being due by July 20 of such year;
2521	2521	26 with the return for July, August, and September of a given year
2522	2522
2523	2523
2524	2524
2525	2525
2526	2526
2527	2527	SB0137 - 66 - LRB104 06145 HLH 18218 b
2528	2528
2529	2529
2530	2530	SB0137- 67 -LRB104 06145 HLH 18218 b SB0137 - 67 - LRB104 06145 HLH 18218 b
2531	2531	SB0137 - 67 - LRB104 06145 HLH 18218 b
2532	2532	1 being due by October 20 of such year, and with the return for
2533	2533	2 October, November, and December of a given year being due by
2534	2534	3 January 20 of the following year.
2535	2535	4 If the serviceman's average monthly tax liability to the
2536	2536	5 Department does not exceed $50, the Department may authorize
2537	2537	6 his returns to be filed on an annual basis, with the return for
2538	2538	7 a given year being due by January 20 of the following year.
2539	2539	8 Such quarter annual and annual returns, as to form and
2540	2540	9 substance, shall be subject to the same requirements as
2541	2541	10 monthly returns.
2542	2542	11 Notwithstanding any other provision in this Act concerning
2543	2543	12 the time within which a serviceman may file his return, in the
2544	2544	13 case of any serviceman who ceases to engage in a kind of
2545	2545	14 business which makes him responsible for filing returns under
2546	2546	15 this Act, such serviceman shall file a final return under this
2547	2547	16 Act with the Department not more than one month after
2548	2548	17 discontinuing such business.
2549	2549	18 Beginning October 1, 1993, a taxpayer who has an average
2550	2550	19 monthly tax liability of $150,000 or more shall make all
2551	2551	20 payments required by rules of the Department by electronic
2552	2552	21 funds transfer. Beginning October 1, 1994, a taxpayer who has
2553	2553	22 an average monthly tax liability of $100,000 or more shall
2554	2554	23 make all payments required by rules of the Department by
2555	2555	24 electronic funds transfer. Beginning October 1, 1995, a
2556	2556	25 taxpayer who has an average monthly tax liability of $50,000
2557	2557	26 or more shall make all payments required by rules of the
2558	2558
2559	2559
2560	2560
2561	2561
2562	2562
2563	2563	SB0137 - 67 - LRB104 06145 HLH 18218 b
2564	2564
2565	2565
2566	2566	SB0137- 68 -LRB104 06145 HLH 18218 b SB0137 - 68 - LRB104 06145 HLH 18218 b
2567	2567	SB0137 - 68 - LRB104 06145 HLH 18218 b
2568	2568	1 Department by electronic funds transfer. Beginning October 1,
2569	2569	2 2000, a taxpayer who has an annual tax liability of $200,000 or
2570	2570	3 more shall make all payments required by rules of the
2571	2571	4 Department by electronic funds transfer. The term "annual tax
2572	2572	5 liability" shall be the sum of the taxpayer's liabilities
2573	2573	6 under this Act, and under all other State and local occupation
2574	2574	7 and use tax laws administered by the Department, for the
2575	2575	8 immediately preceding calendar year. The term "average monthly
2576	2576	9 tax liability" means the sum of the taxpayer's liabilities
2577	2577	10 under this Act, and under all other State and local occupation
2578	2578	11 and use tax laws administered by the Department, for the
2579	2579	12 immediately preceding calendar year divided by 12. Beginning
2580	2580	13 on October 1, 2002, a taxpayer who has a tax liability in the
2581	2581	14 amount set forth in subsection (b) of Section 2505-210 of the
2582	2582	15 Department of Revenue Law shall make all payments required by
2583	2583	16 rules of the Department by electronic funds transfer.
2584	2584	17 Before August 1 of each year beginning in 1993, the
2585	2585	18 Department shall notify all taxpayers required to make
2586	2586	19 payments by electronic funds transfer. All taxpayers required
2587	2587	20 to make payments by electronic funds transfer shall make those
2588	2588	21 payments for a minimum of one year beginning on October 1.
2589	2589	22 Any taxpayer not required to make payments by electronic
2590	2590	23 funds transfer may make payments by electronic funds transfer
2591	2591	24 with the permission of the Department.
2592	2592	25 All taxpayers required to make payment by electronic funds
2593	2593	26 transfer and any taxpayers authorized to voluntarily make
2594	2594
2595	2595
2596	2596
2597	2597
2598	2598
2599	2599	SB0137 - 68 - LRB104 06145 HLH 18218 b
2600	2600
2601	2601
2602	2602	SB0137- 69 -LRB104 06145 HLH 18218 b SB0137 - 69 - LRB104 06145 HLH 18218 b
2603	2603	SB0137 - 69 - LRB104 06145 HLH 18218 b
2604	2604	1 payments by electronic funds transfer shall make those
2605	2605	2 payments in the manner authorized by the Department.
2606	2606	3 The Department shall adopt such rules as are necessary to
2607	2607	4 effectuate a program of electronic funds transfer and the
2608	2608	5 requirements of this Section.
2609	2609	6 Where a serviceman collects the tax with respect to the
2610	2610	7 selling price of tangible personal property which he sells and
2611	2611	8 the purchaser thereafter returns such tangible personal
2612	2612	9 property and the serviceman refunds the selling price thereof
2613	2613	10 to the purchaser, such serviceman shall also refund, to the
2614	2614	11 purchaser, the tax so collected from the purchaser. When
2615	2615	12 filing his return for the period in which he refunds such tax
2616	2616	13 to the purchaser, the serviceman may deduct the amount of the
2617	2617	14 tax so refunded by him to the purchaser from any other Service
2618	2618	15 Occupation Tax, Service Use Tax, Retailers' Occupation Tax, or
2619	2619	16 Use Tax which such serviceman may be required to pay or remit
2620	2620	17 to the Department, as shown by such return, provided that the
2621	2621	18 amount of the tax to be deducted shall previously have been
2622	2622	19 remitted to the Department by such serviceman. If the
2623	2623	20 serviceman shall not previously have remitted the amount of
2624	2624	21 such tax to the Department, he shall be entitled to no
2625	2625	22 deduction hereunder upon refunding such tax to the purchaser.
2626	2626	23 If experience indicates such action to be practicable, the
2627	2627	24 Department may prescribe and furnish a combination or joint
2628	2628	25 return which will enable servicemen, who are required to file
2629	2629	26 returns hereunder and also under the Retailers' Occupation Tax
2630	2630
2631	2631
2632	2632
2633	2633
2634	2634
2635	2635	SB0137 - 69 - LRB104 06145 HLH 18218 b
2636	2636
2637	2637
2638	2638	SB0137- 70 -LRB104 06145 HLH 18218 b SB0137 - 70 - LRB104 06145 HLH 18218 b
2639	2639	SB0137 - 70 - LRB104 06145 HLH 18218 b
2640	2640	1 Act, the Use Tax Act, or the Service Use Tax Act, to furnish
2641	2641	2 all the return information required by all said Acts on the one
2642	2642	3 form.
2643	2643	4 Where the serviceman has more than one business registered
2644	2644	5 with the Department under separate registrations hereunder,
2645	2645	6 such serviceman shall file separate returns for each
2646	2646	7 registered business.
2647	2647	8 Beginning January 1, 1990, each month the Department shall
2648	2648	9 pay into the Local Government Tax Fund the revenue realized
2649	2649	10 for the preceding month from the 1% tax imposed under this Act.
2650	2650	11 Beginning January 1, 1990, each month the Department shall
2651	2651	12 pay into the County and Mass Transit District Fund 4% of the
2652	2652	13 revenue realized for the preceding month from the 6.25%
2653	2653	14 general rate on sales of tangible personal property other than
2654	2654	15 aviation fuel sold on or after December 1, 2019. This
2655	2655	16 exception for aviation fuel only applies for so long as the
2656	2656	17 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2657	2657	18 47133 are binding on the State.
2658	2658	19 Beginning August 1, 2000, each month the Department shall
2659	2659	20 pay into the County and Mass Transit District Fund 20% of the
2660	2660	21 net revenue realized for the preceding month from the 1.25%
2661	2661	22 rate on the selling price of motor fuel and gasohol.
2662	2662	23 Beginning January 1, 1990, each month the Department shall
2663	2663	24 pay into the Local Government Tax Fund 16% of the revenue
2664	2664	25 realized for the preceding month from the 6.25% general rate
2665	2665	26 on transfers of tangible personal property other than aviation
2666	2666
2667	2667
2668	2668
2669	2669
2670	2670
2671	2671	SB0137 - 70 - LRB104 06145 HLH 18218 b
2672	2672
2673	2673
2674	2674	SB0137- 71 -LRB104 06145 HLH 18218 b SB0137 - 71 - LRB104 06145 HLH 18218 b
2675	2675	SB0137 - 71 - LRB104 06145 HLH 18218 b
2676	2676	1 fuel sold on or after December 1, 2019. This exception for
2677	2677	2 aviation fuel only applies for so long as the revenue use
2678	2678	3 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
2679	2679	4 binding on the State.
2680	2680	5 For aviation fuel sold on or after December 1, 2019, each
2681	2681	6 month the Department shall pay into the State Aviation Program
2682	2682	7 Fund 20% of the net revenue realized for the preceding month
2683	2683	8 from the 6.25% general rate on the selling price of aviation
2684	2684	9 fuel, less an amount estimated by the Department to be
2685	2685	10 required for refunds of the 20% portion of the tax on aviation
2686	2686	11 fuel under this Act, which amount shall be deposited into the
2687	2687	12 Aviation Fuel Sales Tax Refund Fund. The Department shall only
2688	2688	13 pay moneys into the State Aviation Program Fund and the
2689	2689	14 Aviation Fuel Sales Tax Refund Fund under this Act for so long
2690	2690	15 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
2691	2691	16 U.S.C. 47133 are binding on the State.
2692	2692	17 Beginning August 1, 2000, each month the Department shall
2693	2693	18 pay into the Local Government Tax Fund 80% of the net revenue
2694	2694	19 realized for the preceding month from the 1.25% rate on the
2695	2695	20 selling price of motor fuel and gasohol.
2696	2696	21 Beginning October 1, 2009, each month the Department shall
2697	2697	22 pay into the Capital Projects Fund an amount that is equal to
2698	2698	23 an amount estimated by the Department to represent 80% of the
2699	2699	24 net revenue realized for the preceding month from the sale of
2700	2700	25 candy, grooming and hygiene products, and soft drinks that had
2701	2701	26 been taxed at a rate of 1% prior to September 1, 2009 but that
2702	2702
2703	2703
2704	2704
2705	2705
2706	2706
2707	2707	SB0137 - 71 - LRB104 06145 HLH 18218 b
2708	2708
2709	2709
2710	2710	SB0137- 72 -LRB104 06145 HLH 18218 b SB0137 - 72 - LRB104 06145 HLH 18218 b
2711	2711	SB0137 - 72 - LRB104 06145 HLH 18218 b
2712	2712	1 are now taxed at 6.25%.
2713	2713	2 Beginning July 1, 2013, each month the Department shall
2714	2714	3 pay into the Underground Storage Tank Fund from the proceeds
2715	2715	4 collected under this Act, the Use Tax Act, the Service Use Tax
2716	2716	5 Act, and the Retailers' Occupation Tax Act an amount equal to
2717	2717	6 the average monthly deficit in the Underground Storage Tank
2718	2718	7 Fund during the prior year, as certified annually by the
2719	2719	8 Illinois Environmental Protection Agency, but the total
2720	2720	9 payment into the Underground Storage Tank Fund under this Act,
2721	2721	10 the Use Tax Act, the Service Use Tax Act, and the Retailers'
2722	2722	11 Occupation Tax Act shall not exceed $18,000,000 in any State
2723	2723	12 fiscal year. As used in this paragraph, the "average monthly
2724	2724	13 deficit" shall be equal to the difference between the average
2725	2725	14 monthly claims for payment by the fund and the average monthly
2726	2726	15 revenues deposited into the fund, excluding payments made
2727	2727	16 pursuant to this paragraph.
2728	2728	17 Beginning July 1, 2015, of the remainder of the moneys
2729	2729	18 received by the Department under the Use Tax Act, the Service
2730	2730	19 Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
2731	2731	20 each month the Department shall deposit $500,000 into the
2732	2732	21 State Crime Laboratory Fund.
2733	2733	22 Of the remainder of the moneys received by the Department
2734	2734	23 pursuant to this Act, (a) 1.75% thereof shall be paid into the
2735	2735	24 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
2736	2736	25 and after July 1, 1989, 3.8% thereof shall be paid into the
2737	2737	26 Build Illinois Fund; provided, however, that if in any fiscal
2738	2738
2739	2739
2740	2740
2741	2741
2742	2742
2743	2743	SB0137 - 72 - LRB104 06145 HLH 18218 b
2744	2744
2745	2745
2746	2746	SB0137- 73 -LRB104 06145 HLH 18218 b SB0137 - 73 - LRB104 06145 HLH 18218 b
2747	2747	SB0137 - 73 - LRB104 06145 HLH 18218 b
2748	2748	1 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
2749	2749	2 may be, of the moneys received by the Department and required
2750	2750	3 to be paid into the Build Illinois Fund pursuant to Section 3
2751	2751	4 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
2752	2752	5 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
2753	2753	6 Service Occupation Tax Act, such Acts being hereinafter called
2754	2754	7 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
2755	2755	8 may be, of moneys being hereinafter called the "Tax Act
2756	2756	9 Amount", and (2) the amount transferred to the Build Illinois
2757	2757	10 Fund from the State and Local Sales Tax Reform Fund shall be
2758	2758	11 less than the Annual Specified Amount (as defined in Section 3
2759	2759	12 of the Retailers' Occupation Tax Act), an amount equal to the
2760	2760	13 difference shall be immediately paid into the Build Illinois
2761	2761	14 Fund from other moneys received by the Department pursuant to
2762	2762	15 the Tax Acts; and further provided, that if on the last
2763	2763	16 business day of any month the sum of (1) the Tax Act Amount
2764	2764	17 required to be deposited into the Build Illinois Account in
2765	2765	18 the Build Illinois Fund during such month and (2) the amount
2766	2766	19 transferred during such month to the Build Illinois Fund from
2767	2767	20 the State and Local Sales Tax Reform Fund shall have been less
2768	2768	21 than 1/12 of the Annual Specified Amount, an amount equal to
2769	2769	22 the difference shall be immediately paid into the Build
2770	2770	23 Illinois Fund from other moneys received by the Department
2771	2771	24 pursuant to the Tax Acts; and, further provided, that in no
2772	2772	25 event shall the payments required under the preceding proviso
2773	2773	26 result in aggregate payments into the Build Illinois Fund
2774	2774
2775	2775
2776	2776
2777	2777
2778	2778
2779	2779	SB0137 - 73 - LRB104 06145 HLH 18218 b
2780	2780
2781	2781
2782	2782	SB0137- 74 -LRB104 06145 HLH 18218 b SB0137 - 74 - LRB104 06145 HLH 18218 b
2783	2783	SB0137 - 74 - LRB104 06145 HLH 18218 b
2784	2784	1 pursuant to this clause (b) for any fiscal year in excess of
2785	2785	2 the greater of (i) the Tax Act Amount or (ii) the Annual
2786	2786	3 Specified Amount for such fiscal year; and, further provided,
2787	2787	4 that the amounts payable into the Build Illinois Fund under
2788	2788	5 this clause (b) shall be payable only until such time as the
2789	2789	6 aggregate amount on deposit under each trust indenture
2790	2790	7 securing Bonds issued and outstanding pursuant to the Build
2791	2791	8 Illinois Bond Act is sufficient, taking into account any
2792	2792	9 future investment income, to fully provide, in accordance with
2793	2793	10 such indenture, for the defeasance of or the payment of the
2794	2794	11 principal of, premium, if any, and interest on the Bonds
2795	2795	12 secured by such indenture and on any Bonds expected to be
2796	2796	13 issued thereafter and all fees and costs payable with respect
2797	2797	14 thereto, all as certified by the Director of the Bureau of the
2798	2798	15 Budget (now Governor's Office of Management and Budget). If on
2799	2799	16 the last business day of any month in which Bonds are
2800	2800	17 outstanding pursuant to the Build Illinois Bond Act, the
2801	2801	18 aggregate of the moneys deposited in the Build Illinois Bond
2802	2802	19 Account in the Build Illinois Fund in such month shall be less
2803	2803	20 than the amount required to be transferred in such month from
2804	2804	21 the Build Illinois Bond Account to the Build Illinois Bond
2805	2805	22 Retirement and Interest Fund pursuant to Section 13 of the
2806	2806	23 Build Illinois Bond Act, an amount equal to such deficiency
2807	2807	24 shall be immediately paid from other moneys received by the
2808	2808	25 Department pursuant to the Tax Acts to the Build Illinois
2809	2809	26 Fund; provided, however, that any amounts paid to the Build
2810	2810
2811	2811
2812	2812
2813	2813
2814	2814
2815	2815	SB0137 - 74 - LRB104 06145 HLH 18218 b
2816	2816
2817	2817
2818	2818	SB0137- 75 -LRB104 06145 HLH 18218 b SB0137 - 75 - LRB104 06145 HLH 18218 b
2819	2819	SB0137 - 75 - LRB104 06145 HLH 18218 b
2820	2820	1 Illinois Fund in any fiscal year pursuant to this sentence
2821	2821	2 shall be deemed to constitute payments pursuant to clause (b)
2822	2822	3 of the preceding sentence and shall reduce the amount
2823	2823	4 otherwise payable for such fiscal year pursuant to clause (b)
2824	2824	5 of the preceding sentence. The moneys received by the
2825	2825	6 Department pursuant to this Act and required to be deposited
2826	2826	7 into the Build Illinois Fund are subject to the pledge, claim
2827	2827	8 and charge set forth in Section 12 of the Build Illinois Bond
2828	2828	9 Act.
2829	2829	10 Subject to payment of amounts into the Build Illinois Fund
2830	2830	11 as provided in the preceding paragraph or in any amendment
2831	2831	12 thereto hereafter enacted, the following specified monthly
2832	2832	13 installment of the amount requested in the certificate of the
2833	2833	14 Chairman of the Metropolitan Pier and Exposition Authority
2834	2834	15 provided under Section 8.25f of the State Finance Act, but not
2835	2835	16 in excess of the sums designated as "Total Deposit", shall be
2836	2836	17 deposited in the aggregate from collections under Section 9 of
2837	2837	18 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
2838	2838	19 9 of the Service Occupation Tax Act, and Section 3 of the
2839	2839	20 Retailers' Occupation Tax Act into the McCormick Place
2840	2840	21 Expansion Project Fund in the specified fiscal years.
2841	2841	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
2842	2842	22 Fiscal Year Total Deposit
2843	2843	23 1993 $0
2844	2844	24 1994 53,000,000
2845	2845	25 1995 58,000,000
2846	2846
2847	2847
2848	2848
2849	2849
2850	2850
2851	2851	SB0137 - 75 - LRB104 06145 HLH 18218 b
2852	2852
2853	2853
2854	2854	22 Fiscal Year Total Deposit
2855	2855	23 1993 $0
2856	2856	24 1994 53,000,000
2857	2857	25 1995 58,000,000
2858	2858
2859	2859
2860	2860	SB0137- 76 -LRB104 06145 HLH 18218 b SB0137 - 76 - LRB104 06145 HLH 18218 b
2861	2861	SB0137 - 76 - LRB104 06145 HLH 18218 b
2862	2862	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
2863	2863	1 1996 61,000,000
2864	2864	2 1997 64,000,000
2865	2865	3 1998 68,000,000
2866	2866	4 1999 71,000,000
2867	2867	5 2000 75,000,000
2868	2868	6 2001 80,000,000
2869	2869	7 2002 93,000,000
2870	2870	8 2003 99,000,000
2871	2871	9 2004 103,000,000
2872	2872	10 2005 108,000,000
2873	2873	11 2006 113,000,000
2874	2874	12 2007 119,000,000
2875	2875	13 2008 126,000,000
2876	2876	14 2009 132,000,000
2877	2877	15 2010 139,000,000
2878	2878	16 2011 146,000,000
2879	2879	17 2012 153,000,000
2880	2880	18 2013 161,000,000
2881	2881	19 2014 170,000,000
2882	2882	20 2015 179,000,000
2883	2883	21 2016 189,000,000
2884	2884	22 2017 199,000,000
2885	2885	23 2018 210,000,000
2886	2886	24 2019 221,000,000
2887	2887	25 2020 233,000,000
2888	2888	26 2021 300,000,000
2889	2889
2890	2890
2891	2891
2892	2892
2893	2893
2894	2894	SB0137 - 76 - LRB104 06145 HLH 18218 b
2895	2895
2896	2896	1 1996 61,000,000
2897	2897	2 1997 64,000,000
2898	2898	3 1998 68,000,000
2899	2899	4 1999 71,000,000
2900	2900	5 2000 75,000,000
2901	2901	6 2001 80,000,000
2902	2902	7 2002 93,000,000
2903	2903	8 2003 99,000,000
2904	2904	9 2004 103,000,000
2905	2905	10 2005 108,000,000
2906	2906	11 2006 113,000,000
2907	2907	12 2007 119,000,000
2908	2908	13 2008 126,000,000
2909	2909	14 2009 132,000,000
2910	2910	15 2010 139,000,000
2911	2911	16 2011 146,000,000
2912	2912	17 2012 153,000,000
2913	2913	18 2013 161,000,000
2914	2914	19 2014 170,000,000
2915	2915	20 2015 179,000,000
2916	2916	21 2016 189,000,000
2917	2917	22 2017 199,000,000
2918	2918	23 2018 210,000,000
2919	2919	24 2019 221,000,000
2920	2920	25 2020 233,000,000
2921	2921	26 2021 300,000,000
2922	2922
2923	2923
2924	2924	SB0137- 77 -LRB104 06145 HLH 18218 b SB0137 - 77 - LRB104 06145 HLH 18218 b
2925	2925	SB0137 - 77 - LRB104 06145 HLH 18218 b
2926	2926	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.
2927	2927	1 2022 300,000,000
2928	2928	2 2023 300,000,000
2929	2929	3 2024 300,000,000
2930	2930	4 2025 300,000,000
2931	2931	5 2026 300,000,000
2932	2932	6 2027 375,000,000
2933	2933	7 2028 375,000,000
2934	2934	8 2029 375,000,000
2935	2935	9 2030 375,000,000
2936	2936	10 2031 375,000,000
2937	2937	11 2032 375,000,000
2938	2938	12 2033 375,000,000
2939	2939	13 2034 375,000,000
2940	2940	14 2035 375,000,000
2941	2941	15 2036 450,000,000
2942	2942	16 and
2943	2943	17 each fiscal year
2944	2944	18 thereafter that bonds
2945	2945	19 are outstanding under
2946	2946	20 Section 13.2 of the
2947	2947	21 Metropolitan Pier and
2948	2948	22 Exposition Authority Act,
2949	2949	23 but not after fiscal year 2060.
2950	2950	24 Beginning July 20, 1993 and in each month of each fiscal
2951	2951	25 year thereafter, one-eighth of the amount requested in the
2952	2952	26 certificate of the Chairman of the Metropolitan Pier and
2953	2953
2954	2954
2955	2955
2956	2956
2957	2957
2958	2958	SB0137 - 77 - LRB104 06145 HLH 18218 b
2959	2959
2960	2960	1 2022 300,000,000
2961	2961	2 2023 300,000,000
2962	2962	3 2024 300,000,000
2963	2963	4 2025 300,000,000
2964	2964	5 2026 300,000,000
2965	2965	6 2027 375,000,000
2966	2966	7 2028 375,000,000
2967	2967	8 2029 375,000,000
2968	2968	9 2030 375,000,000
2969	2969	10 2031 375,000,000
2970	2970	11 2032 375,000,000
2971	2971	12 2033 375,000,000
2972	2972	13 2034 375,000,000
2973	2973	14 2035 375,000,000
2974	2974	15 2036 450,000,000
2975	2975	16 and
2976	2976	17 each fiscal year
2977	2977	18 thereafter that bonds
2978	2978	19 are outstanding under
2979	2979	20 Section 13.2 of the
2980	2980	21 Metropolitan Pier and
2981	2981	22 Exposition Authority Act,
2982	2982	23 but not after fiscal year 2060.
2983	2983
2984	2984
2985	2985	SB0137- 78 -LRB104 06145 HLH 18218 b SB0137 - 78 - LRB104 06145 HLH 18218 b
2986	2986	SB0137 - 78 - LRB104 06145 HLH 18218 b
2987	2987	1 Exposition Authority for that fiscal year, less the amount
2988	2988	2 deposited into the McCormick Place Expansion Project Fund by
2989	2989	3 the State Treasurer in the respective month under subsection
2990	2990	4 (g) of Section 13 of the Metropolitan Pier and Exposition
2991	2991	5 Authority Act, plus cumulative deficiencies in the deposits
2992	2992	6 required under this Section for previous months and years,
2993	2993	7 shall be deposited into the McCormick Place Expansion Project
2994	2994	8 Fund, until the full amount requested for the fiscal year, but
2995	2995	9 not in excess of the amount specified above as "Total
2996	2996	10 Deposit", has been deposited.
2997	2997	11 Subject to payment of amounts into the Capital Projects
2998	2998	12 Fund, the Build Illinois Fund, and the McCormick Place
2999	2999	13 Expansion Project Fund pursuant to the preceding paragraphs or
3000	3000	14 in any amendments thereto hereafter enacted, for aviation fuel
3001	3001	15 sold on or after December 1, 2019, the Department shall each
3002	3002	16 month deposit into the Aviation Fuel Sales Tax Refund Fund an
3003	3003	17 amount estimated by the Department to be required for refunds
3004	3004	18 of the 80% portion of the tax on aviation fuel under this Act.
3005	3005	19 The Department shall only deposit moneys into the Aviation
3006	3006	20 Fuel Sales Tax Refund Fund under this paragraph for so long as
3007	3007	21 the revenue use requirements of 49 U.S.C. 47107(b) and 49
3008	3008	22 U.S.C. 47133 are binding on the State.
3009	3009	23 Subject to payment of amounts into the Build Illinois Fund
3010	3010	24 and the McCormick Place Expansion Project Fund pursuant to the
3011	3011	25 preceding paragraphs or in any amendments thereto hereafter
3012	3012	26 enacted, beginning July 1, 1993 and ending on September 30,
3013	3013
3014	3014
3015	3015
3016	3016
3017	3017
3018	3018	SB0137 - 78 - LRB104 06145 HLH 18218 b
3019	3019
3020	3020
3021	3021	SB0137- 79 -LRB104 06145 HLH 18218 b SB0137 - 79 - LRB104 06145 HLH 18218 b
3022	3022	SB0137 - 79 - LRB104 06145 HLH 18218 b
3023	3023	1 2013, the Department shall each month pay into the Illinois
3024	3024	2 Tax Increment Fund 0.27% of 80% of the net revenue realized for
3025	3025	3 the preceding month from the 6.25% general rate on the selling
3026	3026	4 price of tangible personal property.
3027	3027	5 Subject to payment of amounts into the Build Illinois
3028	3028	6 Fund, the McCormick Place Expansion Project Fund, and the
3029	3029	7 Illinois Tax Increment Fund pursuant to the preceding
3030	3030	8 paragraphs or in any amendments to this Section hereafter
3031	3031	9 enacted, beginning on the first day of the first calendar
3032	3032	10 month to occur on or after August 26, 2014 (the effective date
3033	3033	11 of Public Act 98-1098), each month, from the collections made
3034	3034	12 under Section 9 of the Use Tax Act, Section 9 of the Service
3035	3035	13 Use Tax Act, Section 9 of the Service Occupation Tax Act, and
3036	3036	14 Section 3 of the Retailers' Occupation Tax Act, the Department
3037	3037	15 shall pay into the Tax Compliance and Administration Fund, to
3038	3038	16 be used, subject to appropriation, to fund additional auditors
3039	3039	17 and compliance personnel at the Department of Revenue, an
3040	3040	18 amount equal to 1/12 of 5% of 80% of the cash receipts
3041	3041	19 collected during the preceding fiscal year by the Audit Bureau
3042	3042	20 of the Department under the Use Tax Act, the Service Use Tax
3043	3043	21 Act, the Service Occupation Tax Act, the Retailers' Occupation
3044	3044	22 Tax Act, and associated local occupation and use taxes
3045	3045	23 administered by the Department.
3046	3046	24 Subject to payments of amounts into the Build Illinois
3047	3047	25 Fund, the McCormick Place Expansion Project Fund, the Illinois
3048	3048	26 Tax Increment Fund, and the Tax Compliance and Administration
3049	3049
3050	3050
3051	3051
3052	3052
3053	3053
3054	3054	SB0137 - 79 - LRB104 06145 HLH 18218 b
3055	3055
3056	3056
3057	3057	SB0137- 80 -LRB104 06145 HLH 18218 b SB0137 - 80 - LRB104 06145 HLH 18218 b
3058	3058	SB0137 - 80 - LRB104 06145 HLH 18218 b
3059	3059	1 Fund as provided in this Section, beginning on July 1, 2018 the
3060	3060	2 Department shall pay each month into the Downstate Public
3061	3061	3 Transportation Fund the moneys required to be so paid under
3062	3062	4 Section 2-3 of the Downstate Public Transportation Act.
3063	3063	5 Subject to successful execution and delivery of a
3064	3064	6 public-private agreement between the public agency and private
3065	3065	7 entity and completion of the civic build, beginning on July 1,
3066	3066	8 2023, of the remainder of the moneys received by the
3067	3067	9 Department under the Use Tax Act, the Service Use Tax Act, the
3068	3068	10 Service Occupation Tax Act, and this Act, the Department shall
3069	3069	11 deposit the following specified deposits in the aggregate from
3070	3070	12 collections under the Use Tax Act, the Service Use Tax Act, the
3071	3071	13 Service Occupation Tax Act, and the Retailers' Occupation Tax
3072	3072	14 Act, as required under Section 8.25g of the State Finance Act
3073	3073	15 for distribution consistent with the Public-Private
3074	3074	16 Partnership for Civic and Transit Infrastructure Project Act.
3075	3075	17 The moneys received by the Department pursuant to this Act and
3076	3076	18 required to be deposited into the Civic and Transit
3077	3077	19 Infrastructure Fund are subject to the pledge, claim and
3078	3078	20 charge set forth in Section 25-55 of the Public-Private
3079	3079	21 Partnership for Civic and Transit Infrastructure Project Act.
3080	3080	22 As used in this paragraph, "civic build", "private entity",
3081	3081	23 "public-private agreement", and "public agency" have the
3082	3082	24 meanings provided in Section 25-10 of the Public-Private
3083	3083	25 Partnership for Civic and Transit Infrastructure Project Act.
3084	3084	26 Fiscal Year............................Total Deposit
3085	3085
3086	3086
3087	3087
3088	3088
3089	3089
3090	3090	SB0137 - 80 - LRB104 06145 HLH 18218 b
3091	3091
3092	3092
3093	3093	SB0137- 81 -LRB104 06145 HLH 18218 b SB0137 - 81 - LRB104 06145 HLH 18218 b
3094	3094	SB0137 - 81 - LRB104 06145 HLH 18218 b
3095	3095	1 2024....................................$200,000,000
3096	3096	2 2025....................................$206,000,000
3097	3097	3 2026....................................$212,200,000
3098	3098	4 2027....................................$218,500,000
3099	3099	5 2028....................................$225,100,000
3100	3100	6 2029....................................$288,700,000
3101	3101	7 2030....................................$298,900,000
3102	3102	8 2031....................................$309,300,000
3103	3103	9 2032....................................$320,100,000
3104	3104	10 2033....................................$331,200,000
3105	3105	11 2034....................................$341,200,000
3106	3106	12 2035....................................$351,400,000
3107	3107	13 2036....................................$361,900,000
3108	3108	14 2037....................................$372,800,000
3109	3109	15 2038....................................$384,000,000
3110	3110	16 2039....................................$395,500,000
3111	3111	17 2040....................................$407,400,000
3112	3112	18 2041....................................$419,600,000
3113	3113	19 2042....................................$432,200,000
3114	3114	20 2043....................................$445,100,000
3115	3115	21 Beginning July 1, 2021 and until July 1, 2022, subject to
3116	3116	22 the payment of amounts into the County and Mass Transit
3117	3117	23 District Fund, the Local Government Tax Fund, the Build
3118	3118	24 Illinois Fund, the McCormick Place Expansion Project Fund, the
3119	3119	25 Illinois Tax Increment Fund, and the Tax Compliance and
3120	3120	26 Administration Fund as provided in this Section, the
3121	3121
3122	3122
3123	3123
3124	3124
3125	3125
3126	3126	SB0137 - 81 - LRB104 06145 HLH 18218 b
3127	3127
3128	3128
3129	3129	SB0137- 82 -LRB104 06145 HLH 18218 b SB0137 - 82 - LRB104 06145 HLH 18218 b
3130	3130	SB0137 - 82 - LRB104 06145 HLH 18218 b
3131	3131	1 Department shall pay each month into the Road Fund the amount
3132	3132	2 estimated to represent 16% of the net revenue realized from
3133	3133	3 the taxes imposed on motor fuel and gasohol. Beginning July 1,
3134	3134	4 2022 and until July 1, 2023, subject to the payment of amounts
3135	3135	5 into the County and Mass Transit District Fund, the Local
3136	3136	6 Government Tax Fund, the Build Illinois Fund, the McCormick
3137	3137	7 Place Expansion Project Fund, the Illinois Tax Increment Fund,
3138	3138	8 and the Tax Compliance and Administration Fund as provided in
3139	3139	9 this Section, the Department shall pay each month into the
3140	3140	10 Road Fund the amount estimated to represent 32% of the net
3141	3141	11 revenue realized from the taxes imposed on motor fuel and
3142	3142	12 gasohol. Beginning July 1, 2023 and until July 1, 2024,
3143	3143	13 subject to the payment of amounts into the County and Mass
3144	3144	14 Transit District Fund, the Local Government Tax Fund, the
3145	3145	15 Build Illinois Fund, the McCormick Place Expansion Project
3146	3146	16 Fund, the Illinois Tax Increment Fund, and the Tax Compliance
3147	3147	17 and Administration Fund as provided in this Section, the
3148	3148	18 Department shall pay each month into the Road Fund the amount
3149	3149	19 estimated to represent 48% of the net revenue realized from
3150	3150	20 the taxes imposed on motor fuel and gasohol. Beginning July 1,
3151	3151	21 2024 and until July 1, 2025, subject to the payment of amounts
3152	3152	22 into the County and Mass Transit District Fund, the Local
3153	3153	23 Government Tax Fund, the Build Illinois Fund, the McCormick
3154	3154	24 Place Expansion Project Fund, the Illinois Tax Increment Fund,
3155	3155	25 and the Tax Compliance and Administration Fund as provided in
3156	3156	26 this Section, the Department shall pay each month into the
3157	3157
3158	3158
3159	3159
3160	3160
3161	3161
3162	3162	SB0137 - 82 - LRB104 06145 HLH 18218 b
3163	3163
3164	3164
3165	3165	SB0137- 83 -LRB104 06145 HLH 18218 b SB0137 - 83 - LRB104 06145 HLH 18218 b
3166	3166	SB0137 - 83 - LRB104 06145 HLH 18218 b
3167	3167	1 Road Fund the amount estimated to represent 64% of the net
3168	3168	2 revenue realized from the taxes imposed on motor fuel and
3169	3169	3 gasohol. Beginning on July 1, 2025, subject to the payment of
3170	3170	4 amounts into the County and Mass Transit District Fund, the
3171	3171	5 Local Government Tax Fund, the Build Illinois Fund, the
3172	3172	6 McCormick Place Expansion Project Fund, the Illinois Tax
3173	3173	7 Increment Fund, and the Tax Compliance and Administration Fund
3174	3174	8 as provided in this Section, the Department shall pay each
3175	3175	9 month into the Road Fund the amount estimated to represent 80%
3176	3176	10 of the net revenue realized from the taxes imposed on motor
3177	3177	11 fuel and gasohol. As used in this paragraph "motor fuel" has
3178	3178	12 the meaning given to that term in Section 1.1 of the Motor Fuel
3179	3179	13 Tax Law, and "gasohol" has the meaning given to that term in
3180	3180	14 Section 3-40 of the Use Tax Act.
3181	3181	15 Of the remainder of the moneys received by the Department
3182	3182	16 pursuant to this Act, 75% shall be paid into the General
3183	3183	17 Revenue Fund of the State treasury and 25% shall be reserved in
3184	3184	18 a special account and used only for the transfer to the Common
3185	3185	19 School Fund as part of the monthly transfer from the General
3186	3186	20 Revenue Fund in accordance with Section 8a of the State
3187	3187	21 Finance Act.
3188	3188	22 The Department may, upon separate written notice to a
3189	3189	23 taxpayer, require the taxpayer to prepare and file with the
3190	3190	24 Department on a form prescribed by the Department within not
3191	3191	25 less than 60 days after receipt of the notice an annual
3192	3192	26 information return for the tax year specified in the notice.
3193	3193
3194	3194
3195	3195
3196	3196
3197	3197
3198	3198	SB0137 - 83 - LRB104 06145 HLH 18218 b
3199	3199
3200	3200
3201	3201	SB0137- 84 -LRB104 06145 HLH 18218 b SB0137 - 84 - LRB104 06145 HLH 18218 b
3202	3202	SB0137 - 84 - LRB104 06145 HLH 18218 b
3203	3203	1 Such annual return to the Department shall include a statement
3204	3204	2 of gross receipts as shown by the taxpayer's last federal
3205	3205	3 income tax return. If the total receipts of the business as
3206	3206	4 reported in the federal income tax return do not agree with the
3207	3207	5 gross receipts reported to the Department of Revenue for the
3208	3208	6 same period, the taxpayer shall attach to his annual return a
3209	3209	7 schedule showing a reconciliation of the 2 amounts and the
3210	3210	8 reasons for the difference. The taxpayer's annual return to
3211	3211	9 the Department shall also disclose the cost of goods sold by
3212	3212	10 the taxpayer during the year covered by such return, opening
3213	3213	11 and closing inventories of such goods for such year, cost of
3214	3214	12 goods used from stock or taken from stock and given away by the
3215	3215	13 taxpayer during such year, pay roll information of the
3216	3216	14 taxpayer's business during such year and any additional
3217	3217	15 reasonable information which the Department deems would be
3218	3218	16 helpful in determining the accuracy of the monthly, quarterly
3219	3219	17 or annual returns filed by such taxpayer as hereinbefore
3220	3220	18 provided for in this Section.
3221	3221	19 If the annual information return required by this Section
3222	3222	20 is not filed when and as required, the taxpayer shall be liable
3223	3223	21 as follows:
3224	3224	22 (i) Until January 1, 1994, the taxpayer shall be
3225	3225	23 liable for a penalty equal to 1/6 of 1% of the tax due from
3226	3226	24 such taxpayer under this Act during the period to be
3227	3227	25 covered by the annual return for each month or fraction of
3228	3228	26 a month until such return is filed as required, the
3229	3229
3230	3230
3231	3231
3232	3232
3233	3233
3234	3234	SB0137 - 84 - LRB104 06145 HLH 18218 b
3235	3235
3236	3236
3237	3237	SB0137- 85 -LRB104 06145 HLH 18218 b SB0137 - 85 - LRB104 06145 HLH 18218 b
3238	3238	SB0137 - 85 - LRB104 06145 HLH 18218 b
3239	3239	1 penalty to be assessed and collected in the same manner as
3240	3240	2 any other penalty provided for in this Act.
3241	3241	3 (ii) On and after January 1, 1994, the taxpayer shall
3242	3242	4 be liable for a penalty as described in Section 3-4 of the
3243	3243	5 Uniform Penalty and Interest Act.
3244	3244	6 The chief executive officer, proprietor, owner, or highest
3245	3245	7 ranking manager shall sign the annual return to certify the
3246	3246	8 accuracy of the information contained therein. Any person who
3247	3247	9 willfully signs the annual return containing false or
3248	3248	10 inaccurate information shall be guilty of perjury and punished
3249	3249	11 accordingly. The annual return form prescribed by the
3250	3250	12 Department shall include a warning that the person signing the
3251	3251	13 return may be liable for perjury.
3252	3252	14 The foregoing portion of this Section concerning the
3253	3253	15 filing of an annual information return shall not apply to a
3254	3254	16 serviceman who is not required to file an income tax return
3255	3255	17 with the United States Government.
3256	3256	18 As soon as possible after the first day of each month, upon
3257	3257	19 certification of the Department of Revenue, the Comptroller
3258	3258	20 shall order transferred and the Treasurer shall transfer from
3259	3259	21 the General Revenue Fund to the Motor Fuel Tax Fund an amount
3260	3260	22 equal to 1.7% of 80% of the net revenue realized under this Act
3261	3261	23 for the second preceding month. Beginning April 1, 2000, this
3262	3262	24 transfer is no longer required and shall not be made.
3263	3263	25 Net revenue realized for a month shall be the revenue
3264	3264	26 collected by the State pursuant to this Act, less the amount
3265	3265
3266	3266
3267	3267
3268	3268
3269	3269
3270	3270	SB0137 - 85 - LRB104 06145 HLH 18218 b
3271	3271
3272	3272
3273	3273	SB0137- 86 -LRB104 06145 HLH 18218 b SB0137 - 86 - LRB104 06145 HLH 18218 b
3274	3274	SB0137 - 86 - LRB104 06145 HLH 18218 b
3275	3275	1 paid out during that month as refunds to taxpayers for
3276	3276	2 overpayment of liability.
3277	3277	3 For greater simplicity of administration, it shall be
3278	3278	4 permissible for manufacturers, importers and wholesalers whose
3279	3279	5 products are sold by numerous servicemen in Illinois, and who
3280	3280	6 wish to do so, to assume the responsibility for accounting and
3281	3281	7 paying to the Department all tax accruing under this Act with
3282	3282	8 respect to such sales, if the servicemen who are affected do
3283	3283	9 not make written objection to the Department to this
3284	3284	10 arrangement.
3285	3285	11 (Source: P.A. 102-700, eff. 4-19-22; 103-9, eff. 6-7-23;
3286	3286	12 103-363, eff. 7-28-23; 103-592, eff. 6-7-24; 103-605, eff.
3287	3287	13 7-1-24.)
3288	3288	14 Section 20. The Retailers' Occupation Tax Act is amended
3289	3289	15 by changing Section 3 as follows:
3290	3290	16 (35 ILCS 120/3)
3291	3291	17 Sec. 3. Except as provided in this Section, on or before
3292	3292	18 the twentieth day of each calendar month, every person engaged
3293	3293	19 in the business of selling, which, on and after January 1,
3294	3294	20 2025, includes leasing, tangible personal property at retail
3295	3295	21 in this State during the preceding calendar month shall file a
3296	3296	22 return with the Department, stating:
3297	3297	23 1. The name of the seller;
3298	3298	24 2. His residence address and the address of his
3299	3299
3300	3300
3301	3301
3302	3302
3303	3303
3304	3304	SB0137 - 86 - LRB104 06145 HLH 18218 b
3305	3305
3306	3306
3307	3307	SB0137- 87 -LRB104 06145 HLH 18218 b SB0137 - 87 - LRB104 06145 HLH 18218 b
3308	3308	SB0137 - 87 - LRB104 06145 HLH 18218 b
3309	3309	1 principal place of business and the address of the
3310	3310	2 principal place of business (if that is a different
3311	3311	3 address) from which he engages in the business of selling
3312	3312	4 tangible personal property at retail in this State;
3313	3313	5 3. Total amount of receipts received by him during the
3314	3314	6 preceding calendar month or quarter, as the case may be,
3315	3315	7 from sales of tangible personal property, and from
3316	3316	8 services furnished, by him during such preceding calendar
3317	3317	9 month or quarter;
3318	3318	10 4. Total amount received by him during the preceding
3319	3319	11 calendar month or quarter on charge and time sales of
3320	3320	12 tangible personal property, and from services furnished,
3321	3321	13 by him prior to the month or quarter for which the return
3322	3322	14 is filed;
3323	3323	15 5. Deductions allowed by law;
3324	3324	16 6. Gross receipts which were received by him during
3325	3325	17 the preceding calendar month or quarter and upon the basis
3326	3326	18 of which the tax is imposed, including gross receipts on
3327	3327	19 food for human consumption that is to be consumed off the
3328	3328	20 premises where it is sold (other than alcoholic beverages,
3329	3329	21 food consisting of or infused with adult use cannabis,
3330	3330	22 soft drinks, and food that has been prepared for immediate
3331	3331	23 consumption) which were received during the preceding
3332	3332	24 calendar month or quarter and upon which tax would have
3333	3333	25 been due but for the 0% rate imposed under Public Act
3334	3334	26 102-700;
3335	3335
3336	3336
3337	3337
3338	3338
3339	3339
3340	3340	SB0137 - 87 - LRB104 06145 HLH 18218 b
3341	3341
3342	3342
3343	3343	SB0137- 88 -LRB104 06145 HLH 18218 b SB0137 - 88 - LRB104 06145 HLH 18218 b
3344	3344	SB0137 - 88 - LRB104 06145 HLH 18218 b
3345	3345	1 7. The amount of credit provided in Section 2d of this
3346	3346	2 Act;
3347	3347	3 8. The amount of tax due, including the amount of tax
3348	3348	4 that would have been due on food for human consumption
3349	3349	5 that is to be consumed off the premises where it is sold
3350	3350	6 (other than alcoholic beverages, food consisting of or
3351	3351	7 infused with adult use cannabis, soft drinks, and food
3352	3352	8 that has been prepared for immediate consumption) but for
3353	3353	9 the 0% rate imposed under Public Act 102-700;
3354	3354	10 9. The signature of the taxpayer; and
3355	3355	11 10. Such other reasonable information as the
3356	3356	12 Department may require.
3357	3357	13 In the case of leases, except as otherwise provided in
3358	3358	14 this Act, the lessor must remit for each tax return period only
3359	3359	15 the tax applicable to that part of the selling price actually
3360	3360	16 received during such tax return period.
3361	3361	17 On and after January 1, 2018, except for returns required
3362	3362	18 to be filed prior to January 1, 2023 for motor vehicles,
3363	3363	19 watercraft, aircraft, and trailers that are required to be
3364	3364	20 registered with an agency of this State, with respect to
3365	3365	21 retailers whose annual gross receipts average $20,000 or more,
3366	3366	22 all returns required to be filed pursuant to this Act shall be
3367	3367	23 filed electronically. On and after January 1, 2023, with
3368	3368	24 respect to retailers whose annual gross receipts average
3369	3369	25 $20,000 or more, all returns required to be filed pursuant to
3370	3370	26 this Act, including, but not limited to, returns for motor
3371	3371
3372	3372
3373	3373
3374	3374
3375	3375
3376	3376	SB0137 - 88 - LRB104 06145 HLH 18218 b
3377	3377
3378	3378
3379	3379	SB0137- 89 -LRB104 06145 HLH 18218 b SB0137 - 89 - LRB104 06145 HLH 18218 b
3380	3380	SB0137 - 89 - LRB104 06145 HLH 18218 b
3381	3381	1 vehicles, watercraft, aircraft, and trailers that are required
3382	3382	2 to be registered with an agency of this State, shall be filed
3383	3383	3 electronically. Retailers who demonstrate that they do not
3384	3384	4 have access to the Internet or demonstrate hardship in filing
3385	3385	5 electronically may petition the Department to waive the
3386	3386	6 electronic filing requirement.
3387	3387	7 If a taxpayer fails to sign a return within 30 days after
3388	3388	8 the proper notice and demand for signature by the Department,
3389	3389	9 the return shall be considered valid and any amount shown to be
3390	3390	10 due on the return shall be deemed assessed.
3391	3391	11 Each return shall be accompanied by the statement of
3392	3392	12 prepaid tax issued pursuant to Section 2e for which credit is
3393	3393	13 claimed.
3394	3394	14 Prior to October 1, 2003 and on and after September 1,
3395	3395	15 2004, a retailer may accept a Manufacturer's Purchase Credit
3396	3396	16 certification from a purchaser in satisfaction of Use Tax as
3397	3397	17 provided in Section 3-85 of the Use Tax Act if the purchaser
3398	3398	18 provides the appropriate documentation as required by Section
3399	3399	19 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
3400	3400	20 certification, accepted by a retailer prior to October 1, 2003
3401	3401	21 and on and after September 1, 2004 as provided in Section 3-85
3402	3402	22 of the Use Tax Act, may be used by that retailer to satisfy
3403	3403	23 Retailers' Occupation Tax liability in the amount claimed in
3404	3404	24 the certification, not to exceed 6.25% of the receipts subject
3405	3405	25 to tax from a qualifying purchase. A Manufacturer's Purchase
3406	3406	26 Credit reported on any original or amended return filed under
3407	3407
3408	3408
3409	3409
3410	3410
3411	3411
3412	3412	SB0137 - 89 - LRB104 06145 HLH 18218 b
3413	3413
3414	3414
3415	3415	SB0137- 90 -LRB104 06145 HLH 18218 b SB0137 - 90 - LRB104 06145 HLH 18218 b
3416	3416	SB0137 - 90 - LRB104 06145 HLH 18218 b
3417	3417	1 this Act after October 20, 2003 for reporting periods prior to
3418	3418	2 September 1, 2004 shall be disallowed. Manufacturer's Purchase
3419	3419	3 Credit reported on annual returns due on or after January 1,
3420	3420	4 2005 will be disallowed for periods prior to September 1,
3421	3421	5 2004. No Manufacturer's Purchase Credit may be used after
3422	3422	6 September 30, 2003 through August 31, 2004 to satisfy any tax
3423	3423	7 liability imposed under this Act, including any audit
3424	3424	8 liability.
3425	3425	9 Beginning on July 1, 2023 and through December 31, 2032, a
3426	3426	10 retailer may accept a Sustainable Aviation Fuel Purchase
3427	3427	11 Credit certification from an air common carrier-purchaser in
3428	3428	12 satisfaction of Use Tax on aviation fuel as provided in
3429	3429	13 Section 3-87 of the Use Tax Act if the purchaser provides the
3430	3430	14 appropriate documentation as required by Section 3-87 of the
3431	3431	15 Use Tax Act. A Sustainable Aviation Fuel Purchase Credit
3432	3432	16 certification accepted by a retailer in accordance with this
3433	3433	17 paragraph may be used by that retailer to satisfy Retailers'
3434	3434	18 Occupation Tax liability (but not in satisfaction of penalty
3435	3435	19 or interest) in the amount claimed in the certification, not
3436	3436	20 to exceed 6.25% of the receipts subject to tax from a sale of
3437	3437	21 aviation fuel. In addition, for a sale of aviation fuel to
3438	3438	22 qualify to earn the Sustainable Aviation Fuel Purchase Credit,
3439	3439	23 retailers must retain in their books and records a
3440	3440	24 certification from the producer of the aviation fuel that the
3441	3441	25 aviation fuel sold by the retailer and for which a sustainable
3442	3442	26 aviation fuel purchase credit was earned meets the definition
3443	3443
3444	3444
3445	3445
3446	3446
3447	3447
3448	3448	SB0137 - 90 - LRB104 06145 HLH 18218 b
3449	3449
3450	3450
3451	3451	SB0137- 91 -LRB104 06145 HLH 18218 b SB0137 - 91 - LRB104 06145 HLH 18218 b
3452	3452	SB0137 - 91 - LRB104 06145 HLH 18218 b
3453	3453	1 of sustainable aviation fuel under Section 3-87 of the Use Tax
3454	3454	2 Act. The documentation must include detail sufficient for the
3455	3455	3 Department to determine the number of gallons of sustainable
3456	3456	4 aviation fuel sold.
3457	3457	5 The Department may require returns to be filed on a
3458	3458	6 quarterly basis. If so required, a return for each calendar
3459	3459	7 quarter shall be filed on or before the twentieth day of the
3460	3460	8 calendar month following the end of such calendar quarter. The
3461	3461	9 taxpayer shall also file a return with the Department for each
3462	3462	10 of the first 2 months of each calendar quarter, on or before
3463	3463	11 the twentieth day of the following calendar month, stating:
3464	3464	12 1. The name of the seller;
3465	3465	13 2. The address of the principal place of business from
3466	3466	14 which he engages in the business of selling tangible
3467	3467	15 personal property at retail in this State;
3468	3468	16 3. The total amount of taxable receipts received by
3469	3469	17 him during the preceding calendar month from sales of
3470	3470	18 tangible personal property by him during such preceding
3471	3471	19 calendar month, including receipts from charge and time
3472	3472	20 sales, but less all deductions allowed by law;
3473	3473	21 4. The amount of credit provided in Section 2d of this
3474	3474	22 Act;
3475	3475	23 5. The amount of tax due; and
3476	3476	24 6. Such other reasonable information as the Department
3477	3477	25 may require.
3478	3478	26 Every person engaged in the business of selling aviation
3479	3479
3480	3480
3481	3481
3482	3482
3483	3483
3484	3484	SB0137 - 91 - LRB104 06145 HLH 18218 b
3485	3485
3486	3486
3487	3487	SB0137- 92 -LRB104 06145 HLH 18218 b SB0137 - 92 - LRB104 06145 HLH 18218 b
3488	3488	SB0137 - 92 - LRB104 06145 HLH 18218 b
3489	3489	1 fuel at retail in this State during the preceding calendar
3490	3490	2 month shall, instead of reporting and paying tax as otherwise
3491	3491	3 required by this Section, report and pay such tax on a separate
3492	3492	4 aviation fuel tax return. The requirements related to the
3493	3493	5 return shall be as otherwise provided in this Section.
3494	3494	6 Notwithstanding any other provisions of this Act to the
3495	3495	7 contrary, retailers selling aviation fuel shall file all
3496	3496	8 aviation fuel tax returns and shall make all aviation fuel tax
3497	3497	9 payments by electronic means in the manner and form required
3498	3498	10 by the Department. For purposes of this Section, "aviation
3499	3499	11 fuel" means jet fuel and aviation gasoline.
3500	3500	12 Beginning on October 1, 2003, any person who is not a
3501	3501	13 licensed distributor, importing distributor, or manufacturer,
3502	3502	14 as defined in the Liquor Control Act of 1934, but is engaged in
3503	3503	15 the business of selling, at retail, alcoholic liquor shall
3504	3504	16 file a statement with the Department of Revenue, in a format
3505	3505	17 and at a time prescribed by the Department, showing the total
3506	3506	18 amount paid for alcoholic liquor purchased during the
3507	3507	19 preceding month and such other information as is reasonably
3508	3508	20 required by the Department. The Department may adopt rules to
3509	3509	21 require that this statement be filed in an electronic or
3510	3510	22 telephonic format. Such rules may provide for exceptions from
3511	3511	23 the filing requirements of this paragraph. For the purposes of
3512	3512	24 this paragraph, the term "alcoholic liquor" shall have the
3513	3513	25 meaning prescribed in the Liquor Control Act of 1934.
3514	3514	26 Beginning on October 1, 2003, every distributor, importing
3515	3515
3516	3516
3517	3517
3518	3518
3519	3519
3520	3520	SB0137 - 92 - LRB104 06145 HLH 18218 b
3521	3521
3522	3522
3523	3523	SB0137- 93 -LRB104 06145 HLH 18218 b SB0137 - 93 - LRB104 06145 HLH 18218 b
3524	3524	SB0137 - 93 - LRB104 06145 HLH 18218 b
3525	3525	1 distributor, and manufacturer of alcoholic liquor as defined
3526	3526	2 in the Liquor Control Act of 1934, shall file a statement with
3527	3527	3 the Department of Revenue, no later than the 10th day of the
3528	3528	4 month for the preceding month during which transactions
3529	3529	5 occurred, by electronic means, showing the total amount of
3530	3530	6 gross receipts from the sale of alcoholic liquor sold or
3531	3531	7 distributed during the preceding month to purchasers;
3532	3532	8 identifying the purchaser to whom it was sold or distributed;
3533	3533	9 the purchaser's tax registration number; and such other
3534	3534	10 information reasonably required by the Department. A
3535	3535	11 distributor, importing distributor, or manufacturer of
3536	3536	12 alcoholic liquor must personally deliver, mail, or provide by
3537	3537	13 electronic means to each retailer listed on the monthly
3538	3538	14 statement a report containing a cumulative total of that
3539	3539	15 distributor's, importing distributor's, or manufacturer's
3540	3540	16 total sales of alcoholic liquor to that retailer no later than
3541	3541	17 the 10th day of the month for the preceding month during which
3542	3542	18 the transaction occurred. The distributor, importing
3543	3543	19 distributor, or manufacturer shall notify the retailer as to
3544	3544	20 the method by which the distributor, importing distributor, or
3545	3545	21 manufacturer will provide the sales information. If the
3546	3546	22 retailer is unable to receive the sales information by
3547	3547	23 electronic means, the distributor, importing distributor, or
3548	3548	24 manufacturer shall furnish the sales information by personal
3549	3549	25 delivery or by mail. For purposes of this paragraph, the term
3550	3550	26 "electronic means" includes, but is not limited to, the use of
3551	3551
3552	3552
3553	3553
3554	3554
3555	3555
3556	3556	SB0137 - 93 - LRB104 06145 HLH 18218 b
3557	3557
3558	3558
3559	3559	SB0137- 94 -LRB104 06145 HLH 18218 b SB0137 - 94 - LRB104 06145 HLH 18218 b
3560	3560	SB0137 - 94 - LRB104 06145 HLH 18218 b
3561	3561	1 a secure Internet website, e-mail, or facsimile.
3562	3562	2 If a total amount of less than $1 is payable, refundable or
3563	3563	3 creditable, such amount shall be disregarded if it is less
3564	3564	4 than 50 cents and shall be increased to $1 if it is 50 cents or
3565	3565	5 more.
3566	3566	6 Notwithstanding any other provision of this Act to the
3567	3567	7 contrary, retailers subject to tax on cannabis shall file all
3568	3568	8 cannabis tax returns and shall make all cannabis tax payments
3569	3569	9 by electronic means in the manner and form required by the
3570	3570	10 Department.
3571	3571	11 Beginning October 1, 1993, a taxpayer who has an average
3572	3572	12 monthly tax liability of $150,000 or more shall make all
3573	3573	13 payments required by rules of the Department by electronic
3574	3574	14 funds transfer. Beginning October 1, 1994, a taxpayer who has
3575	3575	15 an average monthly tax liability of $100,000 or more shall
3576	3576	16 make all payments required by rules of the Department by
3577	3577	17 electronic funds transfer. Beginning October 1, 1995, a
3578	3578	18 taxpayer who has an average monthly tax liability of $50,000
3579	3579	19 or more shall make all payments required by rules of the
3580	3580	20 Department by electronic funds transfer. Beginning October 1,
3581	3581	21 2000, a taxpayer who has an annual tax liability of $200,000 or
3582	3582	22 more shall make all payments required by rules of the
3583	3583	23 Department by electronic funds transfer. The term "annual tax
3584	3584	24 liability" shall be the sum of the taxpayer's liabilities
3585	3585	25 under this Act, and under all other State and local occupation
3586	3586	26 and use tax laws administered by the Department, for the
3587	3587
3588	3588
3589	3589
3590	3590
3591	3591
3592	3592	SB0137 - 94 - LRB104 06145 HLH 18218 b
3593	3593
3594	3594
3595	3595	SB0137- 95 -LRB104 06145 HLH 18218 b SB0137 - 95 - LRB104 06145 HLH 18218 b
3596	3596	SB0137 - 95 - LRB104 06145 HLH 18218 b
3597	3597	1 immediately preceding calendar year. The term "average monthly
3598	3598	2 tax liability" shall be the sum of the taxpayer's liabilities
3599	3599	3 under this Act, and under all other State and local occupation
3600	3600	4 and use tax laws administered by the Department, for the
3601	3601	5 immediately preceding calendar year divided by 12. Beginning
3602	3602	6 on October 1, 2002, a taxpayer who has a tax liability in the
3603	3603	7 amount set forth in subsection (b) of Section 2505-210 of the
3604	3604	8 Department of Revenue Law shall make all payments required by
3605	3605	9 rules of the Department by electronic funds transfer.
3606	3606	10 Before August 1 of each year beginning in 1993, the
3607	3607	11 Department shall notify all taxpayers required to make
3608	3608	12 payments by electronic funds transfer. All taxpayers required
3609	3609	13 to make payments by electronic funds transfer shall make those
3610	3610	14 payments for a minimum of one year beginning on October 1.
3611	3611	15 Any taxpayer not required to make payments by electronic
3612	3612	16 funds transfer may make payments by electronic funds transfer
3613	3613	17 with the permission of the Department.
3614	3614	18 All taxpayers required to make payment by electronic funds
3615	3615	19 transfer and any taxpayers authorized to voluntarily make
3616	3616	20 payments by electronic funds transfer shall make those
3617	3617	21 payments in the manner authorized by the Department.
3618	3618	22 The Department shall adopt such rules as are necessary to
3619	3619	23 effectuate a program of electronic funds transfer and the
3620	3620	24 requirements of this Section.
3621	3621	25 Any amount which is required to be shown or reported on any
3622	3622	26 return or other document under this Act shall, if such amount
3623	3623
3624	3624
3625	3625
3626	3626
3627	3627
3628	3628	SB0137 - 95 - LRB104 06145 HLH 18218 b
3629	3629
3630	3630
3631	3631	SB0137- 96 -LRB104 06145 HLH 18218 b SB0137 - 96 - LRB104 06145 HLH 18218 b
3632	3632	SB0137 - 96 - LRB104 06145 HLH 18218 b
3633	3633	1 is not a whole-dollar amount, be increased to the nearest
3634	3634	2 whole-dollar amount in any case where the fractional part of a
3635	3635	3 dollar is 50 cents or more, and decreased to the nearest
3636	3636	4 whole-dollar amount where the fractional part of a dollar is
3637	3637	5 less than 50 cents.
3638	3638	6 If the retailer is otherwise required to file a monthly
3639	3639	7 return and if the retailer's average monthly tax liability to
3640	3640	8 the Department does not exceed $200, the Department may
3641	3641	9 authorize his returns to be filed on a quarter annual basis,
3642	3642	10 with the return for January, February, and March of a given
3643	3643	11 year being due by April 20 of such year; with the return for
3644	3644	12 April, May, and June of a given year being due by July 20 of
3645	3645	13 such year; with the return for July, August, and September of a
3646	3646	14 given year being due by October 20 of such year, and with the
3647	3647	15 return for October, November, and December of a given year
3648	3648	16 being due by January 20 of the following year.
3649	3649	17 If the retailer is otherwise required to file a monthly or
3650	3650	18 quarterly return and if the retailer's average monthly tax
3651	3651	19 liability with the Department does not exceed $50, the
3652	3652	20 Department may authorize his returns to be filed on an annual
3653	3653	21 basis, with the return for a given year being due by January 20
3654	3654	22 of the following year.
3655	3655	23 Such quarter annual and annual returns, as to form and
3656	3656	24 substance, shall be subject to the same requirements as
3657	3657	25 monthly returns.
3658	3658	26 Notwithstanding any other provision in this Act concerning
3659	3659
3660	3660
3661	3661
3662	3662
3663	3663
3664	3664	SB0137 - 96 - LRB104 06145 HLH 18218 b
3665	3665
3666	3666
3667	3667	SB0137- 97 -LRB104 06145 HLH 18218 b SB0137 - 97 - LRB104 06145 HLH 18218 b
3668	3668	SB0137 - 97 - LRB104 06145 HLH 18218 b
3669	3669	1 the time within which a retailer may file his return, in the
3670	3670	2 case of any retailer who ceases to engage in a kind of business
3671	3671	3 which makes him responsible for filing returns under this Act,
3672	3672	4 such retailer shall file a final return under this Act with the
3673	3673	5 Department not more than one month after discontinuing such
3674	3674	6 business.
3675	3675	7 Where the same person has more than one business
3676	3676	8 registered with the Department under separate registrations
3677	3677	9 under this Act, such person may not file each return that is
3678	3678	10 due as a single return covering all such registered
3679	3679	11 businesses, but shall file separate returns for each such
3680	3680	12 registered business.
3681	3681	13 In addition, with respect to motor vehicles, watercraft,
3682	3682	14 aircraft, and trailers that are required to be registered with
3683	3683	15 an agency of this State, except as otherwise provided in this
3684	3684	16 Section, every retailer selling this kind of tangible personal
3685	3685	17 property shall file, with the Department, upon a form to be
3686	3686	18 prescribed and supplied by the Department, a separate return
3687	3687	19 for each such item of tangible personal property which the
3688	3688	20 retailer sells, except that if, in the same transaction, (i) a
3689	3689	21 retailer of aircraft, watercraft, motor vehicles, or trailers
3690	3690	22 transfers more than one aircraft, watercraft, motor vehicle,
3691	3691	23 or trailer to another aircraft, watercraft, motor vehicle
3692	3692	24 retailer, or trailer retailer for the purpose of resale or
3693	3693	25 (ii) a retailer of aircraft, watercraft, motor vehicles, or
3694	3694	26 trailers transfers more than one aircraft, watercraft, motor
3695	3695
3696	3696
3697	3697
3698	3698
3699	3699
3700	3700	SB0137 - 97 - LRB104 06145 HLH 18218 b
3701	3701
3702	3702
3703	3703	SB0137- 98 -LRB104 06145 HLH 18218 b SB0137 - 98 - LRB104 06145 HLH 18218 b
3704	3704	SB0137 - 98 - LRB104 06145 HLH 18218 b
3705	3705	1 vehicle, or trailer to a purchaser for use as a qualifying
3706	3706	2 rolling stock as provided in Section 2-5 of this Act, then that
3707	3707	3 seller may report the transfer of all aircraft, watercraft,
3708	3708	4 motor vehicles, or trailers involved in that transaction to
3709	3709	5 the Department on the same uniform invoice-transaction
3710	3710	6 reporting return form. For purposes of this Section,
3711	3711	7 "watercraft" means a Class 2, Class 3, or Class 4 watercraft as
3712	3712	8 defined in Section 3-2 of the Boat Registration and Safety
3713	3713	9 Act, a personal watercraft, or any boat equipped with an
3714	3714	10 inboard motor.
3715	3715	11 In addition, with respect to motor vehicles, watercraft,
3716	3716	12 aircraft, and trailers that are required to be registered with
3717	3717	13 an agency of this State, every person who is engaged in the
3718	3718	14 business of leasing or renting such items and who, in
3719	3719	15 connection with such business, sells any such item to a
3720	3720	16 retailer for the purpose of resale is, notwithstanding any
3721	3721	17 other provision of this Section to the contrary, authorized to
3722	3722	18 meet the return-filing requirement of this Act by reporting
3723	3723	19 the transfer of all the aircraft, watercraft, motor vehicles,
3724	3724	20 or trailers transferred for resale during a month to the
3725	3725	21 Department on the same uniform invoice-transaction reporting
3726	3726	22 return form on or before the 20th of the month following the
3727	3727	23 month in which the transfer takes place. Notwithstanding any
3728	3728	24 other provision of this Act to the contrary, all returns filed
3729	3729	25 under this paragraph must be filed by electronic means in the
3730	3730	26 manner and form as required by the Department.
3731	3731
3732	3732
3733	3733
3734	3734
3735	3735
3736	3736	SB0137 - 98 - LRB104 06145 HLH 18218 b
3737	3737
3738	3738
3739	3739	SB0137- 99 -LRB104 06145 HLH 18218 b SB0137 - 99 - LRB104 06145 HLH 18218 b
3740	3740	SB0137 - 99 - LRB104 06145 HLH 18218 b
3741	3741	1 Any retailer who sells only motor vehicles, watercraft,
3742	3742	2 aircraft, or trailers that are required to be registered with
3743	3743	3 an agency of this State, so that all retailers' occupation tax
3744	3744	4 liability is required to be reported, and is reported, on such
3745	3745	5 transaction reporting returns and who is not otherwise
3746	3746	6 required to file monthly or quarterly returns, need not file
3747	3747	7 monthly or quarterly returns. However, those retailers shall
3748	3748	8 be required to file returns on an annual basis.
3749	3749	9 The transaction reporting return, in the case of motor
3750	3750	10 vehicles or trailers that are required to be registered with
3751	3751	11 an agency of this State, shall be the same document as the
3752	3752	12 Uniform Invoice referred to in Section 5-402 of the Illinois
3753	3753	13 Vehicle Code and must show the name and address of the seller;
3754	3754	14 the name and address of the purchaser; the amount of the
3755	3755	15 selling price including the amount allowed by the retailer for
3756	3756	16 traded-in property, if any; the amount allowed by the retailer
3757	3757	17 for the traded-in tangible personal property, if any, to the
3758	3758	18 extent to which Section 1 of this Act allows an exemption for
3759	3759	19 the value of traded-in property; the balance payable after
3760	3760	20 deducting such trade-in allowance from the total selling
3761	3761	21 price; the amount of tax due from the retailer with respect to
3762	3762	22 such transaction; the amount of tax collected from the
3763	3763	23 purchaser by the retailer on such transaction (or satisfactory
3764	3764	24 evidence that such tax is not due in that particular instance,
3765	3765	25 if that is claimed to be the fact); the place and date of the
3766	3766	26 sale; a sufficient identification of the property sold; such
3767	3767
3768	3768
3769	3769
3770	3770
3771	3771
3772	3772	SB0137 - 99 - LRB104 06145 HLH 18218 b
3773	3773
3774	3774
3775	3775	SB0137- 100 -LRB104 06145 HLH 18218 b SB0137 - 100 - LRB104 06145 HLH 18218 b
3776	3776	SB0137 - 100 - LRB104 06145 HLH 18218 b
3777	3777	1 other information as is required in Section 5-402 of the
3778	3778	2 Illinois Vehicle Code, and such other information as the
3779	3779	3 Department may reasonably require.
3780	3780	4 The transaction reporting return in the case of watercraft
3781	3781	5 or aircraft must show the name and address of the seller; the
3782	3782	6 name and address of the purchaser; the amount of the selling
3783	3783	7 price including the amount allowed by the retailer for
3784	3784	8 traded-in property, if any; the amount allowed by the retailer
3785	3785	9 for the traded-in tangible personal property, if any, to the
3786	3786	10 extent to which Section 1 of this Act allows an exemption for
3787	3787	11 the value of traded-in property; the balance payable after
3788	3788	12 deducting such trade-in allowance from the total selling
3789	3789	13 price; the amount of tax due from the retailer with respect to
3790	3790	14 such transaction; the amount of tax collected from the
3791	3791	15 purchaser by the retailer on such transaction (or satisfactory
3792	3792	16 evidence that such tax is not due in that particular instance,
3793	3793	17 if that is claimed to be the fact); the place and date of the
3794	3794	18 sale, a sufficient identification of the property sold, and
3795	3795	19 such other information as the Department may reasonably
3796	3796	20 require.
3797	3797	21 Such transaction reporting return shall be filed not later
3798	3798	22 than 20 days after the day of delivery of the item that is
3799	3799	23 being sold, but may be filed by the retailer at any time sooner
3800	3800	24 than that if he chooses to do so. The transaction reporting
3801	3801	25 return and tax remittance or proof of exemption from the
3802	3802	26 Illinois use tax may be transmitted to the Department by way of
3803	3803
3804	3804
3805	3805
3806	3806
3807	3807
3808	3808	SB0137 - 100 - LRB104 06145 HLH 18218 b
3809	3809
3810	3810
3811	3811	SB0137- 101 -LRB104 06145 HLH 18218 b SB0137 - 101 - LRB104 06145 HLH 18218 b
3812	3812	SB0137 - 101 - LRB104 06145 HLH 18218 b
3813	3813	1 the State agency with which, or State officer with whom the
3814	3814	2 tangible personal property must be titled or registered (if
3815	3815	3 titling or registration is required) if the Department and
3816	3816	4 such agency or State officer determine that this procedure
3817	3817	5 will expedite the processing of applications for title or
3818	3818	6 registration.
3819	3819	7 With each such transaction reporting return, the retailer
3820	3820	8 shall remit the proper amount of tax due (or shall submit
3821	3821	9 satisfactory evidence that the sale is not taxable if that is
3822	3822	10 the case), to the Department or its agents, whereupon the
3823	3823	11 Department shall issue, in the purchaser's name, a use tax
3824	3824	12 receipt (or a certificate of exemption if the Department is
3825	3825	13 satisfied that the particular sale is tax exempt) which such
3826	3826	14 purchaser may submit to the agency with which, or State
3827	3827	15 officer with whom, he must title or register the tangible
3828	3828	16 personal property that is involved (if titling or registration
3829	3829	17 is required) in support of such purchaser's application for an
3830	3830	18 Illinois certificate or other evidence of title or
3831	3831	19 registration to such tangible personal property.
3832	3832	20 No retailer's failure or refusal to remit tax under this
3833	3833	21 Act precludes a user, who has paid the proper tax to the
3834	3834	22 retailer, from obtaining his certificate of title or other
3835	3835	23 evidence of title or registration (if titling or registration
3836	3836	24 is required) upon satisfying the Department that such user has
3837	3837	25 paid the proper tax (if tax is due) to the retailer. The
3838	3838	26 Department shall adopt appropriate rules to carry out the
3839	3839
3840	3840
3841	3841
3842	3842
3843	3843
3844	3844	SB0137 - 101 - LRB104 06145 HLH 18218 b
3845	3845
3846	3846
3847	3847	SB0137- 102 -LRB104 06145 HLH 18218 b SB0137 - 102 - LRB104 06145 HLH 18218 b
3848	3848	SB0137 - 102 - LRB104 06145 HLH 18218 b
3849	3849	1 mandate of this paragraph.
3850	3850	2 If the user who would otherwise pay tax to the retailer
3851	3851	3 wants the transaction reporting return filed and the payment
3852	3852	4 of the tax or proof of exemption made to the Department before
3853	3853	5 the retailer is willing to take these actions and such user has
3854	3854	6 not paid the tax to the retailer, such user may certify to the
3855	3855	7 fact of such delay by the retailer and may (upon the Department
3856	3856	8 being satisfied of the truth of such certification) transmit
3857	3857	9 the information required by the transaction reporting return
3858	3858	10 and the remittance for tax or proof of exemption directly to
3859	3859	11 the Department and obtain his tax receipt or exemption
3860	3860	12 determination, in which event the transaction reporting return
3861	3861	13 and tax remittance (if a tax payment was required) shall be
3862	3862	14 credited by the Department to the proper retailer's account
3863	3863	15 with the Department, but without the vendor's discount
3864	3864	16 provided for in this Section being allowed. When the user pays
3865	3865	17 the tax directly to the Department, he shall pay the tax in the
3866	3866	18 same amount and in the same form in which it would be remitted
3867	3867	19 if the tax had been remitted to the Department by the retailer.
3868	3868	20 On and after January 1, 2025, with respect to the lease of
3869	3869	21 trailers, other than semitrailers as defined in Section 1-187
3870	3870	22 of the Illinois Vehicle Code, that are required to be
3871	3871	23 registered with an agency of this State and that are subject to
3872	3872	24 the tax on lease receipts under this Act, notwithstanding any
3873	3873	25 other provision of this Act to the contrary, for the purpose of
3874	3874	26 reporting and paying tax under this Act on those lease
3875	3875
3876	3876
3877	3877
3878	3878
3879	3879
3880	3880	SB0137 - 102 - LRB104 06145 HLH 18218 b
3881	3881
3882	3882
3883	3883	SB0137- 103 -LRB104 06145 HLH 18218 b SB0137 - 103 - LRB104 06145 HLH 18218 b
3884	3884	SB0137 - 103 - LRB104 06145 HLH 18218 b
3885	3885	1 receipts, lessors shall file returns in addition to and
3886	3886	2 separate from the transaction reporting return. Lessors shall
3887	3887	3 file those lease returns and make payment to the Department by
3888	3888	4 electronic means on or before the 20th day of each month
3889	3889	5 following the month, quarter, or year, as applicable, in which
3890	3890	6 lease receipts were received. All lease receipts received by
3891	3891	7 the lessor from the lease of those trailers during the same
3892	3892	8 reporting period shall be reported and tax shall be paid on a
3893	3893	9 single return form to be prescribed by the Department.
3894	3894	10 Refunds made by the seller during the preceding return
3895	3895	11 period to purchasers, on account of tangible personal property
3896	3896	12 returned to the seller, shall be allowed as a deduction under
3897	3897	13 subdivision 5 of his monthly or quarterly return, as the case
3898	3898	14 may be, in case the seller had theretofore included the
3899	3899	15 receipts from the sale of such tangible personal property in a
3900	3900	16 return filed by him and had paid the tax imposed by this Act
3901	3901	17 with respect to such receipts.
3902	3902	18 Where the seller is a corporation, the return filed on
3903	3903	19 behalf of such corporation shall be signed by the president,
3904	3904	20 vice-president, secretary, or treasurer or by the properly
3905	3905	21 accredited agent of such corporation.
3906	3906	22 Where the seller is a limited liability company, the
3907	3907	23 return filed on behalf of the limited liability company shall
3908	3908	24 be signed by a manager, member, or properly accredited agent
3909	3909	25 of the limited liability company.
3910	3910	26 Except as provided in this Section, the retailer filing
3911	3911
3912	3912
3913	3913
3914	3914
3915	3915
3916	3916	SB0137 - 103 - LRB104 06145 HLH 18218 b
3917	3917
3918	3918
3919	3919	SB0137- 104 -LRB104 06145 HLH 18218 b SB0137 - 104 - LRB104 06145 HLH 18218 b
3920	3920	SB0137 - 104 - LRB104 06145 HLH 18218 b
3921	3921	1 the return under this Section shall, at the time of filing such
3922	3922	2 return, pay to the Department the amount of tax imposed by this
3923	3923	3 Act less a vendor's discount of 2.1% prior to January 1, 1990
3924	3924	4 and 1.75% on and after January 1, 1990, or $5 per calendar
3925	3925	5 year, whichever is greater, which is allowed to reimburse the
3926	3926	6 retailer for the expenses incurred in keeping records,
3927	3927	7 preparing and filing returns, remitting the tax and supplying
3928	3928	8 data to the Department on request. For returns due before
3929	3929	9 January 1, 2026, the amount of the vendor's discount is 1.75%
3930	3930	10 of the amount collected or $5 per calendar year, whichever is
3931	3931	11 greater. For returns due on or after January 1, 2026, if the
3932	3932	12 retailer reports $50,000 or more in sales during the month for
3933	3933	13 which the return is filed, then the amount of the vendor's
3934	3934	14 discount shall be 1.75% of the amount collected or $5 per
3935	3935	15 calendar year, whichever is greater. For returns due on or
3936	3936	16 after January 1, 2026, if the retailer reports less than
3937	3937	17 $50,000 in sales during the month for which the return is
3938	3938	18 filed, then the amount of the vendor's discount shall be 3.5%
3939	3939	19 of the amount collected or $5 per calendar year, whichever is
3940	3940	20 greater. On and after January 1, 2021, a certified service
3941	3941	21 provider, as defined in the Leveling the Playing Field for
3942	3942	22 Illinois Retail Act, filing the return under this Section on
3943	3943	23 behalf of a remote retailer shall, at the time of such return,
3944	3944	24 pay to the Department the amount of tax imposed by this Act
3945	3945	25 less the applicable vendor's a discount of 1.75%. A remote
3946	3946	26 retailer using a certified service provider to file a return
3947	3947
3948	3948
3949	3949
3950	3950
3951	3951
3952	3952	SB0137 - 104 - LRB104 06145 HLH 18218 b
3953	3953
3954	3954
3955	3955	SB0137- 105 -LRB104 06145 HLH 18218 b SB0137 - 105 - LRB104 06145 HLH 18218 b
3956	3956	SB0137 - 105 - LRB104 06145 HLH 18218 b
3957	3957	1 on its behalf, as provided in the Leveling the Playing Field
3958	3958	2 for Illinois Retail Act, is not eligible for the discount.
3959	3959	3 Beginning with returns due on or after January 1, 2025, the
3960	3960	4 vendor's discount allowed in this Section, the Service
3961	3961	5 Occupation Tax Act, the Use Tax Act, and the Service Use Tax
3962	3962	6 Act, including any local tax administered by the Department
3963	3963	7 and reported on the same return, shall not exceed $1,000 per
3964	3964	8 month in the aggregate for returns other than transaction
3965	3965	9 returns filed during the month. When determining the discount
3966	3966	10 allowed under this Section, retailers shall include the amount
3967	3967	11 of tax that would have been due at the 1% rate but for the 0%
3968	3968	12 rate imposed under Public Act 102-700. When determining the
3969	3969	13 discount allowed under this Section, retailers shall include
3970	3970	14 the amount of tax that would have been due at the 6.25% rate
3971	3971	15 but for the 1.25% rate imposed on sales tax holiday items under
3972	3972	16 Public Act 102-700. The discount under this Section is not
3973	3973	17 allowed for the 1.25% portion of taxes paid on aviation fuel
3974	3974	18 that is subject to the revenue use requirements of 49 U.S.C.
3975	3975	19 47107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
3976	3976	20 Section 2d of this Act shall be included in the amount on which
3977	3977	21 such discount is computed. In the case of retailers who report
3978	3978	22 and pay the tax on a transaction by transaction basis, as
3979	3979	23 provided in this Section, such discount shall be taken with
3980	3980	24 each such tax remittance instead of when such retailer files
3981	3981	25 his periodic return, but, beginning with returns due on or
3982	3982	26 after January 1, 2025, the vendor's discount allowed under
3983	3983
3984	3984
3985	3985
3986	3986
3987	3987
3988	3988	SB0137 - 105 - LRB104 06145 HLH 18218 b
3989	3989
3990	3990
3991	3991	SB0137- 106 -LRB104 06145 HLH 18218 b SB0137 - 106 - LRB104 06145 HLH 18218 b
3992	3992	SB0137 - 106 - LRB104 06145 HLH 18218 b
3993	3993	1 this Section and the Use Tax Act, including any local tax
3994	3994	2 administered by the Department and reported on the same
3995	3995	3 transaction return, shall not exceed $1,000 per month for all
3996	3996	4 transaction returns filed during the month. The discount
3997	3997	5 allowed under this Section is allowed only for returns that
3998	3998	6 are filed in the manner required by this Act. The Department
3999	3999	7 may disallow the discount for retailers whose certificate of
4000	4000	8 registration is revoked at the time the return is filed, but
4001	4001	9 only if the Department's decision to revoke the certificate of
4002	4002	10 registration has become final.
4003	4003	11 Before October 1, 2000, if the taxpayer's average monthly
4004	4004	12 tax liability to the Department under this Act, the Use Tax
4005	4005	13 Act, the Service Occupation Tax Act, and the Service Use Tax
4006	4006	14 Act, excluding any liability for prepaid sales tax to be
4007	4007	15 remitted in accordance with Section 2d of this Act, was
4008	4008	16 $10,000 or more during the preceding 4 complete calendar
4009	4009	17 quarters, he shall file a return with the Department each
4010	4010	18 month by the 20th day of the month next following the month
4011	4011	19 during which such tax liability is incurred and shall make
4012	4012	20 payments to the Department on or before the 7th, 15th, 22nd and
4013	4013	21 last day of the month during which such liability is incurred.
4014	4014	22 On and after October 1, 2000, if the taxpayer's average
4015	4015	23 monthly tax liability to the Department under this Act, the
4016	4016	24 Use Tax Act, the Service Occupation Tax Act, and the Service
4017	4017	25 Use Tax Act, excluding any liability for prepaid sales tax to
4018	4018	26 be remitted in accordance with Section 2d of this Act, was
4019	4019
4020	4020
4021	4021
4022	4022
4023	4023
4024	4024	SB0137 - 106 - LRB104 06145 HLH 18218 b
4025	4025
4026	4026
4027	4027	SB0137- 107 -LRB104 06145 HLH 18218 b SB0137 - 107 - LRB104 06145 HLH 18218 b
4028	4028	SB0137 - 107 - LRB104 06145 HLH 18218 b
4029	4029	1 $20,000 or more during the preceding 4 complete calendar
4030	4030	2 quarters, he shall file a return with the Department each
4031	4031	3 month by the 20th day of the month next following the month
4032	4032	4 during which such tax liability is incurred and shall make
4033	4033	5 payment to the Department on or before the 7th, 15th, 22nd and
4034	4034	6 last day of the month during which such liability is incurred.
4035	4035	7 If the month during which such tax liability is incurred began
4036	4036	8 prior to January 1, 1985, each payment shall be in an amount
4037	4037	9 equal to 1/4 of the taxpayer's actual liability for the month
4038	4038	10 or an amount set by the Department not to exceed 1/4 of the
4039	4039	11 average monthly liability of the taxpayer to the Department
4040	4040	12 for the preceding 4 complete calendar quarters (excluding the
4041	4041	13 month of highest liability and the month of lowest liability
4042	4042	14 in such 4 quarter period). If the month during which such tax
4043	4043	15 liability is incurred begins on or after January 1, 1985 and
4044	4044	16 prior to January 1, 1987, each payment shall be in an amount
4045	4045	17 equal to 22.5% of the taxpayer's actual liability for the
4046	4046	18 month or 27.5% of the taxpayer's liability for the same
4047	4047	19 calendar month of the preceding year. If the month during
4048	4048	20 which such tax liability is incurred begins on or after
4049	4049	21 January 1, 1987 and prior to January 1, 1988, each payment
4050	4050	22 shall be in an amount equal to 22.5% of the taxpayer's actual
4051	4051	23 liability for the month or 26.25% of the taxpayer's liability
4052	4052	24 for the same calendar month of the preceding year. If the month
4053	4053	25 during which such tax liability is incurred begins on or after
4054	4054	26 January 1, 1988, and prior to January 1, 1989, or begins on or
4055	4055
4056	4056
4057	4057
4058	4058
4059	4059
4060	4060	SB0137 - 107 - LRB104 06145 HLH 18218 b
4061	4061
4062	4062
4063	4063	SB0137- 108 -LRB104 06145 HLH 18218 b SB0137 - 108 - LRB104 06145 HLH 18218 b
4064	4064	SB0137 - 108 - LRB104 06145 HLH 18218 b
4065	4065	1 after January 1, 1996, each payment shall be in an amount equal
4066	4066	2 to 22.5% of the taxpayer's actual liability for the month or
4067	4067	3 25% of the taxpayer's liability for the same calendar month of
4068	4068	4 the preceding year. If the month during which such tax
4069	4069	5 liability is incurred begins on or after January 1, 1989, and
4070	4070	6 prior to January 1, 1996, each payment shall be in an amount
4071	4071	7 equal to 22.5% of the taxpayer's actual liability for the
4072	4072	8 month or 25% of the taxpayer's liability for the same calendar
4073	4073	9 month of the preceding year or 100% of the taxpayer's actual
4074	4074	10 liability for the quarter monthly reporting period. The amount
4075	4075	11 of such quarter monthly payments shall be credited against the
4076	4076	12 final tax liability of the taxpayer's return for that month.
4077	4077	13 Before October 1, 2000, once applicable, the requirement of
4078	4078	14 the making of quarter monthly payments to the Department by
4079	4079	15 taxpayers having an average monthly tax liability of $10,000
4080	4080	16 or more as determined in the manner provided above shall
4081	4081	17 continue until such taxpayer's average monthly liability to
4082	4082	18 the Department during the preceding 4 complete calendar
4083	4083	19 quarters (excluding the month of highest liability and the
4084	4084	20 month of lowest liability) is less than $9,000, or until such
4085	4085	21 taxpayer's average monthly liability to the Department as
4086	4086	22 computed for each calendar quarter of the 4 preceding complete
4087	4087	23 calendar quarter period is less than $10,000. However, if a
4088	4088	24 taxpayer can show the Department that a substantial change in
4089	4089	25 the taxpayer's business has occurred which causes the taxpayer
4090	4090	26 to anticipate that his average monthly tax liability for the
4091	4091
4092	4092
4093	4093
4094	4094
4095	4095
4096	4096	SB0137 - 108 - LRB104 06145 HLH 18218 b
4097	4097
4098	4098
4099	4099	SB0137- 109 -LRB104 06145 HLH 18218 b SB0137 - 109 - LRB104 06145 HLH 18218 b
4100	4100	SB0137 - 109 - LRB104 06145 HLH 18218 b
4101	4101	1 reasonably foreseeable future will fall below the $10,000
4102	4102	2 threshold stated above, then such taxpayer may petition the
4103	4103	3 Department for a change in such taxpayer's reporting status.
4104	4104	4 On and after October 1, 2000, once applicable, the requirement
4105	4105	5 of the making of quarter monthly payments to the Department by
4106	4106	6 taxpayers having an average monthly tax liability of $20,000
4107	4107	7 or more as determined in the manner provided above shall
4108	4108	8 continue until such taxpayer's average monthly liability to
4109	4109	9 the Department during the preceding 4 complete calendar
4110	4110	10 quarters (excluding the month of highest liability and the
4111	4111	11 month of lowest liability) is less than $19,000 or until such
4112	4112	12 taxpayer's average monthly liability to the Department as
4113	4113	13 computed for each calendar quarter of the 4 preceding complete
4114	4114	14 calendar quarter period is less than $20,000. However, if a
4115	4115	15 taxpayer can show the Department that a substantial change in
4116	4116	16 the taxpayer's business has occurred which causes the taxpayer
4117	4117	17 to anticipate that his average monthly tax liability for the
4118	4118	18 reasonably foreseeable future will fall below the $20,000
4119	4119	19 threshold stated above, then such taxpayer may petition the
4120	4120	20 Department for a change in such taxpayer's reporting status.
4121	4121	21 The Department shall change such taxpayer's reporting status
4122	4122	22 unless it finds that such change is seasonal in nature and not
4123	4123	23 likely to be long term. Quarter monthly payment status shall
4124	4124	24 be determined under this paragraph as if the rate reduction to
4125	4125	25 0% in Public Act 102-700 on food for human consumption that is
4126	4126	26 to be consumed off the premises where it is sold (other than
4127	4127
4128	4128
4129	4129
4130	4130
4131	4131
4132	4132	SB0137 - 109 - LRB104 06145 HLH 18218 b
4133	4133
4134	4134
4135	4135	SB0137- 110 -LRB104 06145 HLH 18218 b SB0137 - 110 - LRB104 06145 HLH 18218 b
4136	4136	SB0137 - 110 - LRB104 06145 HLH 18218 b
4137	4137	1 alcoholic beverages, food consisting of or infused with adult
4138	4138	2 use cannabis, soft drinks, and food that has been prepared for
4139	4139	3 immediate consumption) had not occurred. For quarter monthly
4140	4140	4 payments due under this paragraph on or after July 1, 2023 and
4141	4141	5 through June 30, 2024, "25% of the taxpayer's liability for
4142	4142	6 the same calendar month of the preceding year" shall be
4143	4143	7 determined as if the rate reduction to 0% in Public Act 102-700
4144	4144	8 had not occurred. Quarter monthly payment status shall be
4145	4145	9 determined under this paragraph as if the rate reduction to
4146	4146	10 1.25% in Public Act 102-700 on sales tax holiday items had not
4147	4147	11 occurred. For quarter monthly payments due on or after July 1,
4148	4148	12 2023 and through June 30, 2024, "25% of the taxpayer's
4149	4149	13 liability for the same calendar month of the preceding year"
4150	4150	14 shall be determined as if the rate reduction to 1.25% in Public
4151	4151	15 Act 102-700 on sales tax holiday items had not occurred. If any
4152	4152	16 such quarter monthly payment is not paid at the time or in the
4153	4153	17 amount required by this Section, then the taxpayer shall be
4154	4154	18 liable for penalties and interest on the difference between
4155	4155	19 the minimum amount due as a payment and the amount of such
4156	4156	20 quarter monthly payment actually and timely paid, except
4157	4157	21 insofar as the taxpayer has previously made payments for that
4158	4158	22 month to the Department in excess of the minimum payments
4159	4159	23 previously due as provided in this Section. The Department
4160	4160	24 shall make reasonable rules and regulations to govern the
4161	4161	25 quarter monthly payment amount and quarter monthly payment
4162	4162	26 dates for taxpayers who file on other than a calendar monthly
4163	4163
4164	4164
4165	4165
4166	4166
4167	4167
4168	4168	SB0137 - 110 - LRB104 06145 HLH 18218 b
4169	4169
4170	4170
4171	4171	SB0137- 111 -LRB104 06145 HLH 18218 b SB0137 - 111 - LRB104 06145 HLH 18218 b
4172	4172	SB0137 - 111 - LRB104 06145 HLH 18218 b
4173	4173	1 basis.
4174	4174	2 The provisions of this paragraph apply before October 1,
4175	4175	3 2001. Without regard to whether a taxpayer is required to make
4176	4176	4 quarter monthly payments as specified above, any taxpayer who
4177	4177	5 is required by Section 2d of this Act to collect and remit
4178	4178	6 prepaid taxes and has collected prepaid taxes which average in
4179	4179	7 excess of $25,000 per month during the preceding 2 complete
4180	4180	8 calendar quarters, shall file a return with the Department as
4181	4181	9 required by Section 2f and shall make payments to the
4182	4182	10 Department on or before the 7th, 15th, 22nd and last day of the
4183	4183	11 month during which such liability is incurred. If the month
4184	4184	12 during which such tax liability is incurred began prior to
4185	4185	13 September 1, 1985 (the effective date of Public Act 84-221),
4186	4186	14 each payment shall be in an amount not less than 22.5% of the
4187	4187	15 taxpayer's actual liability under Section 2d. If the month
4188	4188	16 during which such tax liability is incurred begins on or after
4189	4189	17 January 1, 1986, each payment shall be in an amount equal to
4190	4190	18 22.5% of the taxpayer's actual liability for the month or
4191	4191	19 27.5% of the taxpayer's liability for the same calendar month
4192	4192	20 of the preceding calendar year. If the month during which such
4193	4193	21 tax liability is incurred begins on or after January 1, 1987,
4194	4194	22 each payment shall be in an amount equal to 22.5% of the
4195	4195	23 taxpayer's actual liability for the month or 26.25% of the
4196	4196	24 taxpayer's liability for the same calendar month of the
4197	4197	25 preceding year. The amount of such quarter monthly payments
4198	4198	26 shall be credited against the final tax liability of the
4199	4199
4200	4200
4201	4201
4202	4202
4203	4203
4204	4204	SB0137 - 111 - LRB104 06145 HLH 18218 b
4205	4205
4206	4206
4207	4207	SB0137- 112 -LRB104 06145 HLH 18218 b SB0137 - 112 - LRB104 06145 HLH 18218 b
4208	4208	SB0137 - 112 - LRB104 06145 HLH 18218 b
4209	4209	1 taxpayer's return for that month filed under this Section or
4210	4210	2 Section 2f, as the case may be. Once applicable, the
4211	4211	3 requirement of the making of quarter monthly payments to the
4212	4212	4 Department pursuant to this paragraph shall continue until
4213	4213	5 such taxpayer's average monthly prepaid tax collections during
4214	4214	6 the preceding 2 complete calendar quarters is $25,000 or less.
4215	4215	7 If any such quarter monthly payment is not paid at the time or
4216	4216	8 in the amount required, the taxpayer shall be liable for
4217	4217	9 penalties and interest on such difference, except insofar as
4218	4218	10 the taxpayer has previously made payments for that month in
4219	4219	11 excess of the minimum payments previously due.
4220	4220	12 The provisions of this paragraph apply on and after
4221	4221	13 October 1, 2001. Without regard to whether a taxpayer is
4222	4222	14 required to make quarter monthly payments as specified above,
4223	4223	15 any taxpayer who is required by Section 2d of this Act to
4224	4224	16 collect and remit prepaid taxes and has collected prepaid
4225	4225	17 taxes that average in excess of $20,000 per month during the
4226	4226	18 preceding 4 complete calendar quarters shall file a return
4227	4227	19 with the Department as required by Section 2f and shall make
4228	4228	20 payments to the Department on or before the 7th, 15th, 22nd,
4229	4229	21 and last day of the month during which the liability is
4230	4230	22 incurred. Each payment shall be in an amount equal to 22.5% of
4231	4231	23 the taxpayer's actual liability for the month or 25% of the
4232	4232	24 taxpayer's liability for the same calendar month of the
4233	4233	25 preceding year. The amount of the quarter monthly payments
4234	4234	26 shall be credited against the final tax liability of the
4235	4235
4236	4236
4237	4237
4238	4238
4239	4239
4240	4240	SB0137 - 112 - LRB104 06145 HLH 18218 b
4241	4241
4242	4242
4243	4243	SB0137- 113 -LRB104 06145 HLH 18218 b SB0137 - 113 - LRB104 06145 HLH 18218 b
4244	4244	SB0137 - 113 - LRB104 06145 HLH 18218 b
4245	4245	1 taxpayer's return for that month filed under this Section or
4246	4246	2 Section 2f, as the case may be. Once applicable, the
4247	4247	3 requirement of the making of quarter monthly payments to the
4248	4248	4 Department pursuant to this paragraph shall continue until the
4249	4249	5 taxpayer's average monthly prepaid tax collections during the
4250	4250	6 preceding 4 complete calendar quarters (excluding the month of
4251	4251	7 highest liability and the month of lowest liability) is less
4252	4252	8 than $19,000 or until such taxpayer's average monthly
4253	4253	9 liability to the Department as computed for each calendar
4254	4254	10 quarter of the 4 preceding complete calendar quarters is less
4255	4255	11 than $20,000. If any such quarter monthly payment is not paid
4256	4256	12 at the time or in the amount required, the taxpayer shall be
4257	4257	13 liable for penalties and interest on such difference, except
4258	4258	14 insofar as the taxpayer has previously made payments for that
4259	4259	15 month in excess of the minimum payments previously due.
4260	4260	16 If any payment provided for in this Section exceeds the
4261	4261	17 taxpayer's liabilities under this Act, the Use Tax Act, the
4262	4262	18 Service Occupation Tax Act, and the Service Use Tax Act, as
4263	4263	19 shown on an original monthly return, the Department shall, if
4264	4264	20 requested by the taxpayer, issue to the taxpayer a credit
4265	4265	21 memorandum no later than 30 days after the date of payment. The
4266	4266	22 credit evidenced by such credit memorandum may be assigned by
4267	4267	23 the taxpayer to a similar taxpayer under this Act, the Use Tax
4268	4268	24 Act, the Service Occupation Tax Act, or the Service Use Tax
4269	4269	25 Act, in accordance with reasonable rules and regulations to be
4270	4270	26 prescribed by the Department. If no such request is made, the
4271	4271
4272	4272
4273	4273
4274	4274
4275	4275
4276	4276	SB0137 - 113 - LRB104 06145 HLH 18218 b
4277	4277
4278	4278
4279	4279	SB0137- 114 -LRB104 06145 HLH 18218 b SB0137 - 114 - LRB104 06145 HLH 18218 b
4280	4280	SB0137 - 114 - LRB104 06145 HLH 18218 b
4281	4281	1 taxpayer may credit such excess payment against tax liability
4282	4282	2 subsequently to be remitted to the Department under this Act,
4283	4283	3 the Use Tax Act, the Service Occupation Tax Act, or the Service
4284	4284	4 Use Tax Act, in accordance with reasonable rules and
4285	4285	5 regulations prescribed by the Department. If the Department
4286	4286	6 subsequently determined that all or any part of the credit
4287	4287	7 taken was not actually due to the taxpayer, the taxpayer's
4288	4288	8 vendor's discount shall be reduced, if necessary, to reflect
4289	4289	9 the difference between the credit taken and that actually due,
4290	4290	10 and that taxpayer shall be liable for penalties and interest
4291	4291	11 on such difference.
4292	4292	12 If a retailer of motor fuel is entitled to a credit under
4293	4293	13 Section 2d of this Act which exceeds the taxpayer's liability
4294	4294	14 to the Department under this Act for the month for which the
4295	4295	15 taxpayer is filing a return, the Department shall issue the
4296	4296	16 taxpayer a credit memorandum for the excess.
4297	4297	17 Beginning January 1, 1990, each month the Department shall
4298	4298	18 pay into the Local Government Tax Fund, a special fund in the
4299	4299	19 State treasury which is hereby created, the net revenue
4300	4300	20 realized for the preceding month from the 1% tax imposed under
4301	4301	21 this Act.
4302	4302	22 Beginning January 1, 1990, each month the Department shall
4303	4303	23 pay into the County and Mass Transit District Fund, a special
4304	4304	24 fund in the State treasury which is hereby created, 4% of the
4305	4305	25 net revenue realized for the preceding month from the 6.25%
4306	4306	26 general rate other than aviation fuel sold on or after
4307	4307
4308	4308
4309	4309
4310	4310
4311	4311
4312	4312	SB0137 - 114 - LRB104 06145 HLH 18218 b
4313	4313
4314	4314
4315	4315	SB0137- 115 -LRB104 06145 HLH 18218 b SB0137 - 115 - LRB104 06145 HLH 18218 b
4316	4316	SB0137 - 115 - LRB104 06145 HLH 18218 b
4317	4317	1 December 1, 2019. This exception for aviation fuel only
4318	4318	2 applies for so long as the revenue use requirements of 49
4319	4319	3 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
4320	4320	4 Beginning August 1, 2000, each month the Department shall
4321	4321	5 pay into the County and Mass Transit District Fund 20% of the
4322	4322	6 net revenue realized for the preceding month from the 1.25%
4323	4323	7 rate on the selling price of motor fuel and gasohol. If, in any
4324	4324	8 month, the tax on sales tax holiday items, as defined in
4325	4325	9 Section 2-8, is imposed at the rate of 1.25%, then the
4326	4326	10 Department shall pay 20% of the net revenue realized for that
4327	4327	11 month from the 1.25% rate on the selling price of sales tax
4328	4328	12 holiday items into the County and Mass Transit District Fund.
4329	4329	13 Beginning January 1, 1990, each month the Department shall
4330	4330	14 pay into the Local Government Tax Fund 16% of the net revenue
4331	4331	15 realized for the preceding month from the 6.25% general rate
4332	4332	16 on the selling price of tangible personal property other than
4333	4333	17 aviation fuel sold on or after December 1, 2019. This
4334	4334	18 exception for aviation fuel only applies for so long as the
4335	4335	19 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
4336	4336	20 47133 are binding on the State.
4337	4337	21 For aviation fuel sold on or after December 1, 2019, each
4338	4338	22 month the Department shall pay into the State Aviation Program
4339	4339	23 Fund 20% of the net revenue realized for the preceding month
4340	4340	24 from the 6.25% general rate on the selling price of aviation
4341	4341	25 fuel, less an amount estimated by the Department to be
4342	4342	26 required for refunds of the 20% portion of the tax on aviation
4343	4343
4344	4344
4345	4345
4346	4346
4347	4347
4348	4348	SB0137 - 115 - LRB104 06145 HLH 18218 b
4349	4349
4350	4350
4351	4351	SB0137- 116 -LRB104 06145 HLH 18218 b SB0137 - 116 - LRB104 06145 HLH 18218 b
4352	4352	SB0137 - 116 - LRB104 06145 HLH 18218 b
4353	4353	1 fuel under this Act, which amount shall be deposited into the
4354	4354	2 Aviation Fuel Sales Tax Refund Fund. The Department shall only
4355	4355	3 pay moneys into the State Aviation Program Fund and the
4356	4356	4 Aviation Fuel Sales Tax Refund Fund under this Act for so long
4357	4357	5 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
4358	4358	6 U.S.C. 47133 are binding on the State.
4359	4359	7 Beginning August 1, 2000, each month the Department shall
4360	4360	8 pay into the Local Government Tax Fund 80% of the net revenue
4361	4361	9 realized for the preceding month from the 1.25% rate on the
4362	4362	10 selling price of motor fuel and gasohol. If, in any month, the
4363	4363	11 tax on sales tax holiday items, as defined in Section 2-8, is
4364	4364	12 imposed at the rate of 1.25%, then the Department shall pay 80%
4365	4365	13 of the net revenue realized for that month from the 1.25% rate
4366	4366	14 on the selling price of sales tax holiday items into the Local
4367	4367	15 Government Tax Fund.
4368	4368	16 Beginning October 1, 2009, each month the Department shall
4369	4369	17 pay into the Capital Projects Fund an amount that is equal to
4370	4370	18 an amount estimated by the Department to represent 80% of the
4371	4371	19 net revenue realized for the preceding month from the sale of
4372	4372	20 candy, grooming and hygiene products, and soft drinks that had
4373	4373	21 been taxed at a rate of 1% prior to September 1, 2009 but that
4374	4374	22 are now taxed at 6.25%.
4375	4375	23 Beginning July 1, 2011, each month the Department shall
4376	4376	24 pay into the Clean Air Act Permit Fund 80% of the net revenue
4377	4377	25 realized for the preceding month from the 6.25% general rate
4378	4378	26 on the selling price of sorbents used in Illinois in the
4379	4379
4380	4380
4381	4381
4382	4382
4383	4383
4384	4384	SB0137 - 116 - LRB104 06145 HLH 18218 b
4385	4385
4386	4386
4387	4387	SB0137- 117 -LRB104 06145 HLH 18218 b SB0137 - 117 - LRB104 06145 HLH 18218 b
4388	4388	SB0137 - 117 - LRB104 06145 HLH 18218 b
4389	4389	1 process of sorbent injection as used to comply with the
4390	4390	2 Environmental Protection Act or the federal Clean Air Act, but
4391	4391	3 the total payment into the Clean Air Act Permit Fund under this
4392	4392	4 Act and the Use Tax Act shall not exceed $2,000,000 in any
4393	4393	5 fiscal year.
4394	4394	6 Beginning July 1, 2013, each month the Department shall
4395	4395	7 pay into the Underground Storage Tank Fund from the proceeds
4396	4396	8 collected under this Act, the Use Tax Act, the Service Use Tax
4397	4397	9 Act, and the Service Occupation Tax Act an amount equal to the
4398	4398	10 average monthly deficit in the Underground Storage Tank Fund
4399	4399	11 during the prior year, as certified annually by the Illinois
4400	4400	12 Environmental Protection Agency, but the total payment into
4401	4401	13 the Underground Storage Tank Fund under this Act, the Use Tax
4402	4402	14 Act, the Service Use Tax Act, and the Service Occupation Tax
4403	4403	15 Act shall not exceed $18,000,000 in any State fiscal year. As
4404	4404	16 used in this paragraph, the "average monthly deficit" shall be
4405	4405	17 equal to the difference between the average monthly claims for
4406	4406	18 payment by the fund and the average monthly revenues deposited
4407	4407	19 into the fund, excluding payments made pursuant to this
4408	4408	20 paragraph.
4409	4409	21 Beginning July 1, 2015, of the remainder of the moneys
4410	4410	22 received by the Department under the Use Tax Act, the Service
4411	4411	23 Use Tax Act, the Service Occupation Tax Act, and this Act, each
4412	4412	24 month the Department shall deposit $500,000 into the State
4413	4413	25 Crime Laboratory Fund.
4414	4414	26 Of the remainder of the moneys received by the Department
4415	4415
4416	4416
4417	4417
4418	4418
4419	4419
4420	4420	SB0137 - 117 - LRB104 06145 HLH 18218 b
4421	4421
4422	4422
4423	4423	SB0137- 118 -LRB104 06145 HLH 18218 b SB0137 - 118 - LRB104 06145 HLH 18218 b
4424	4424	SB0137 - 118 - LRB104 06145 HLH 18218 b
4425	4425	1 pursuant to this Act, (a) 1.75% thereof shall be paid into the
4426	4426	2 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
4427	4427	3 and after July 1, 1989, 3.8% thereof shall be paid into the
4428	4428	4 Build Illinois Fund; provided, however, that if in any fiscal
4429	4429	5 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
4430	4430	6 may be, of the moneys received by the Department and required
4431	4431	7 to be paid into the Build Illinois Fund pursuant to this Act,
4432	4432	8 Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
4433	4433	9 Act, and Section 9 of the Service Occupation Tax Act, such Acts
4434	4434	10 being hereinafter called the "Tax Acts" and such aggregate of
4435	4435	11 2.2% or 3.8%, as the case may be, of moneys being hereinafter
4436	4436	12 called the "Tax Act Amount", and (2) the amount transferred to
4437	4437	13 the Build Illinois Fund from the State and Local Sales Tax
4438	4438	14 Reform Fund shall be less than the Annual Specified Amount (as
4439	4439	15 hereinafter defined), an amount equal to the difference shall
4440	4440	16 be immediately paid into the Build Illinois Fund from other
4441	4441	17 moneys received by the Department pursuant to the Tax Acts;
4442	4442	18 the "Annual Specified Amount" means the amounts specified
4443	4443	19 below for fiscal years 1986 through 1993:
4444	4444	20Fiscal YearAnnual Specified Amount211986$54,800,000221987$76,650,000231988$80,480,000241989$88,510,000251990$115,330,000261991$145,470,000 20 Fiscal Year Annual Specified Amount 21 1986 $54,800,000 22 1987 $76,650,000 23 1988 $80,480,000 24 1989 $88,510,000 25 1990 $115,330,000 26 1991 $145,470,000
4445	4445	20 Fiscal Year Annual Specified Amount
4446	4446	21 1986 $54,800,000
4447	4447	22 1987 $76,650,000
4448	4448	23 1988 $80,480,000
4449	4449	24 1989 $88,510,000
4450	4450	25 1990 $115,330,000
4451	4451	26 1991 $145,470,000
4452	4452
4453	4453
4454	4454
4455	4455
4456	4456
4457	4457	SB0137 - 118 - LRB104 06145 HLH 18218 b
4458	4458
4459	4459
4460	4460	20 Fiscal Year Annual Specified Amount
4461	4461	21 1986 $54,800,000
4462	4462	22 1987 $76,650,000
4463	4463	23 1988 $80,480,000
4464	4464	24 1989 $88,510,000
4465	4465	25 1990 $115,330,000
4466	4466	26 1991 $145,470,000
4467	4467
4468	4468
4469	4469	SB0137- 119 -LRB104 06145 HLH 18218 b SB0137 - 119 - LRB104 06145 HLH 18218 b
4470	4470	SB0137 - 119 - LRB104 06145 HLH 18218 b
4471	4471	11992$182,730,00021993$206,520,000; 1 1992 $182,730,000 2 1993 $206,520,000;
4472	4472	1 1992 $182,730,000
4473	4473	2 1993 $206,520,000;
4474	4474	3 and means the Certified Annual Debt Service Requirement (as
4475	4475	4 defined in Section 13 of the Build Illinois Bond Act) or the
4476	4476	5 Tax Act Amount, whichever is greater, for fiscal year 1994 and
4477	4477	6 each fiscal year thereafter; and further provided, that if on
4478	4478	7 the last business day of any month the sum of (1) the Tax Act
4479	4479	8 Amount required to be deposited into the Build Illinois Bond
4480	4480	9 Account in the Build Illinois Fund during such month and (2)
4481	4481	10 the amount transferred to the Build Illinois Fund from the
4482	4482	11 State and Local Sales Tax Reform Fund shall have been less than
4483	4483	12 1/12 of the Annual Specified Amount, an amount equal to the
4484	4484	13 difference shall be immediately paid into the Build Illinois
4485	4485	14 Fund from other moneys received by the Department pursuant to
4486	4486	15 the Tax Acts; and, further provided, that in no event shall the
4487	4487	16 payments required under the preceding proviso result in
4488	4488	17 aggregate payments into the Build Illinois Fund pursuant to
4489	4489	18 this clause (b) for any fiscal year in excess of the greater of
4490	4490	19 (i) the Tax Act Amount or (ii) the Annual Specified Amount for
4491	4491	20 such fiscal year. The amounts payable into the Build Illinois
4492	4492	21 Fund under clause (b) of the first sentence in this paragraph
4493	4493	22 shall be payable only until such time as the aggregate amount
4494	4494	23 on deposit under each trust indenture securing Bonds issued
4495	4495	24 and outstanding pursuant to the Build Illinois Bond Act is
4496	4496	25 sufficient, taking into account any future investment income,
4497	4497	26 to fully provide, in accordance with such indenture, for the
4498	4498
4499	4499
4500	4500
4501	4501
4502	4502
4503	4503	SB0137 - 119 - LRB104 06145 HLH 18218 b
4504	4504
4505	4505	1 1992 $182,730,000
4506	4506	2 1993 $206,520,000;
4507	4507
4508	4508
4509	4509	SB0137- 120 -LRB104 06145 HLH 18218 b SB0137 - 120 - LRB104 06145 HLH 18218 b
4510	4510	SB0137 - 120 - LRB104 06145 HLH 18218 b
4511	4511	1 defeasance of or the payment of the principal of, premium, if
4512	4512	2 any, and interest on the Bonds secured by such indenture and on
4513	4513	3 any Bonds expected to be issued thereafter and all fees and
4514	4514	4 costs payable with respect thereto, all as certified by the
4515	4515	5 Director of the Bureau of the Budget (now Governor's Office of
4516	4516	6 Management and Budget). If on the last business day of any
4517	4517	7 month in which Bonds are outstanding pursuant to the Build
4518	4518	8 Illinois Bond Act, the aggregate of moneys deposited in the
4519	4519	9 Build Illinois Bond Account in the Build Illinois Fund in such
4520	4520	10 month shall be less than the amount required to be transferred
4521	4521	11 in such month from the Build Illinois Bond Account to the Build
4522	4522	12 Illinois Bond Retirement and Interest Fund pursuant to Section
4523	4523	13 13 of the Build Illinois Bond Act, an amount equal to such
4524	4524	14 deficiency shall be immediately paid from other moneys
4525	4525	15 received by the Department pursuant to the Tax Acts to the
4526	4526	16 Build Illinois Fund; provided, however, that any amounts paid
4527	4527	17 to the Build Illinois Fund in any fiscal year pursuant to this
4528	4528	18 sentence shall be deemed to constitute payments pursuant to
4529	4529	19 clause (b) of the first sentence of this paragraph and shall
4530	4530	20 reduce the amount otherwise payable for such fiscal year
4531	4531	21 pursuant to that clause (b). The moneys received by the
4532	4532	22 Department pursuant to this Act and required to be deposited
4533	4533	23 into the Build Illinois Fund are subject to the pledge, claim
4534	4534	24 and charge set forth in Section 12 of the Build Illinois Bond
4535	4535	25 Act.
4536	4536	26 Subject to payment of amounts into the Build Illinois Fund
4537	4537
4538	4538
4539	4539
4540	4540
4541	4541
4542	4542	SB0137 - 120 - LRB104 06145 HLH 18218 b
4543	4543
4544	4544
4545	4545	SB0137- 121 -LRB104 06145 HLH 18218 b SB0137 - 121 - LRB104 06145 HLH 18218 b
4546	4546	SB0137 - 121 - LRB104 06145 HLH 18218 b
4547	4547	1 as provided in the preceding paragraph or in any amendment
4548	4548	2 thereto hereafter enacted, the following specified monthly
4549	4549	3 installment of the amount requested in the certificate of the
4550	4550	4 Chairman of the Metropolitan Pier and Exposition Authority
4551	4551	5 provided under Section 8.25f of the State Finance Act, but not
4552	4552	6 in excess of sums designated as "Total Deposit", shall be
4553	4553	7 deposited in the aggregate from collections under Section 9 of
4554	4554	8 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
4555	4555	9 9 of the Service Occupation Tax Act, and Section 3 of the
4556	4556	10 Retailers' Occupation Tax Act into the McCormick Place
4557	4557	11 Expansion Project Fund in the specified fiscal years.
4558	4558	12Fiscal YearTotal Deposit131993 $0141994 53,000,000151995 58,000,000161996 61,000,000171997 64,000,000181998 68,000,000191999 71,000,000202000 75,000,000212001 80,000,000222002 93,000,000232003 99,000,000242004103,000,000252005108,000,000262006113,000,000 12 Fiscal Year Total Deposit 13 1993 $0 14 1994 53,000,000 15 1995 58,000,000 16 1996 61,000,000 17 1997 64,000,000 18 1998 68,000,000 19 1999 71,000,000 20 2000 75,000,000 21 2001 80,000,000 22 2002 93,000,000 23 2003 99,000,000 24 2004 103,000,000 25 2005 108,000,000 26 2006 113,000,000
4559	4559	12 Fiscal Year Total Deposit
4560	4560	13 1993 $0
4561	4561	14 1994 53,000,000
4562	4562	15 1995 58,000,000
4563	4563	16 1996 61,000,000
4564	4564	17 1997 64,000,000
4565	4565	18 1998 68,000,000
4566	4566	19 1999 71,000,000
4567	4567	20 2000 75,000,000
4568	4568	21 2001 80,000,000
4569	4569	22 2002 93,000,000
4570	4570	23 2003 99,000,000
4571	4571	24 2004 103,000,000
4572	4572	25 2005 108,000,000
4573	4573	26 2006 113,000,000
4574	4574
4575	4575
4576	4576
4577	4577
4578	4578
4579	4579	SB0137 - 121 - LRB104 06145 HLH 18218 b
4580	4580
4581	4581
4582	4582	12 Fiscal Year Total Deposit
4583	4583	13 1993 $0
4584	4584	14 1994 53,000,000
4585	4585	15 1995 58,000,000
4586	4586	16 1996 61,000,000
4587	4587	17 1997 64,000,000
4588	4588	18 1998 68,000,000
4589	4589	19 1999 71,000,000
4590	4590	20 2000 75,000,000
4591	4591	21 2001 80,000,000
4592	4592	22 2002 93,000,000
4593	4593	23 2003 99,000,000
4594	4594	24 2004 103,000,000
4595	4595	25 2005 108,000,000
4596	4596	26 2006 113,000,000
4597	4597
4598	4598
4599	4599	SB0137- 122 -LRB104 06145 HLH 18218 b SB0137 - 122 - LRB104 06145 HLH 18218 b
4600	4600	SB0137 - 122 - LRB104 06145 HLH 18218 b
4601	4601	12007119,000,00022008126,000,00032009132,000,00042010139,000,00052011146,000,00062012153,000,00072013161,000,00082014170,000,00092015179,000,000102016189,000,000112017199,000,000122018210,000,000132019221,000,000142020233,000,000152021300,000,000162022300,000,000172023300,000,000182024 300,000,000192025 300,000,000202026 300,000,000212027 375,000,000222028 375,000,000232029 375,000,000242030 375,000,000252031 375,000,000262032 375,000,000 1 2007 119,000,000 2 2008 126,000,000 3 2009 132,000,000 4 2010 139,000,000 5 2011 146,000,000 6 2012 153,000,000 7 2013 161,000,000 8 2014 170,000,000 9 2015 179,000,000 10 2016 189,000,000 11 2017 199,000,000 12 2018 210,000,000 13 2019 221,000,000 14 2020 233,000,000 15 2021 300,000,000 16 2022 300,000,000 17 2023 300,000,000 18 2024 300,000,000 19 2025 300,000,000 20 2026 300,000,000 21 2027 375,000,000 22 2028 375,000,000 23 2029 375,000,000 24 2030 375,000,000 25 2031 375,000,000 26 2032 375,000,000
4602	4602	1 2007 119,000,000
4603	4603	2 2008 126,000,000
4604	4604	3 2009 132,000,000
4605	4605	4 2010 139,000,000
4606	4606	5 2011 146,000,000
4607	4607	6 2012 153,000,000
4608	4608	7 2013 161,000,000
4609	4609	8 2014 170,000,000
4610	4610	9 2015 179,000,000
4611	4611	10 2016 189,000,000
4612	4612	11 2017 199,000,000
4613	4613	12 2018 210,000,000
4614	4614	13 2019 221,000,000
4615	4615	14 2020 233,000,000
4616	4616	15 2021 300,000,000
4617	4617	16 2022 300,000,000
4618	4618	17 2023 300,000,000
4619	4619	18 2024 300,000,000
4620	4620	19 2025 300,000,000
4621	4621	20 2026 300,000,000
4622	4622	21 2027 375,000,000
4623	4623	22 2028 375,000,000
4624	4624	23 2029 375,000,000
4625	4625	24 2030 375,000,000
4626	4626	25 2031 375,000,000
4627	4627	26 2032 375,000,000
4628	4628
4629	4629
4630	4630
4631	4631
4632	4632
4633	4633	SB0137 - 122 - LRB104 06145 HLH 18218 b
4634	4634
4635	4635	1 2007 119,000,000
4636	4636	2 2008 126,000,000
4637	4637	3 2009 132,000,000
4638	4638	4 2010 139,000,000
4639	4639	5 2011 146,000,000
4640	4640	6 2012 153,000,000
4641	4641	7 2013 161,000,000
4642	4642	8 2014 170,000,000
4643	4643	9 2015 179,000,000
4644	4644	10 2016 189,000,000
4645	4645	11 2017 199,000,000
4646	4646	12 2018 210,000,000
4647	4647	13 2019 221,000,000
4648	4648	14 2020 233,000,000
4649	4649	15 2021 300,000,000
4650	4650	16 2022 300,000,000
4651	4651	17 2023 300,000,000
4652	4652	18 2024 300,000,000
4653	4653	19 2025 300,000,000
4654	4654	20 2026 300,000,000
4655	4655	21 2027 375,000,000
4656	4656	22 2028 375,000,000
4657	4657	23 2029 375,000,000
4658	4658	24 2030 375,000,000
4659	4659	25 2031 375,000,000
4660	4660	26 2032 375,000,000
4661	4661
4662	4662
4663	4663	SB0137- 123 -LRB104 06145 HLH 18218 b SB0137 - 123 - LRB104 06145 HLH 18218 b
4664	4664	SB0137 - 123 - LRB104 06145 HLH 18218 b
4665	4665	12033375,000,00022034375,000,00032035375,000,00042036450,000,0005and 6each fiscal year 7thereafter that bonds 8are outstanding under 9Section 13.2 of the 10Metropolitan Pier and 11Exposition Authority Act, 12but not after fiscal year 2060. 1 2033 375,000,000 2 2034 375,000,000 3 2035 375,000,000 4 2036 450,000,000 5 and 6 each fiscal year 7 thereafter that bonds 8 are outstanding under 9 Section 13.2 of the 10 Metropolitan Pier and 11 Exposition Authority Act, 12 but not after fiscal year 2060.
4666	4666	1 2033 375,000,000
4667	4667	2 2034 375,000,000
4668	4668	3 2035 375,000,000
4669	4669	4 2036 450,000,000
4670	4670	5 and
4671	4671	6 each fiscal year
4672	4672	7 thereafter that bonds
4673	4673	8 are outstanding under
4674	4674	9 Section 13.2 of the
4675	4675	10 Metropolitan Pier and
4676	4676	11 Exposition Authority Act,
4677	4677	12 but not after fiscal year 2060.
4678	4678	13 Beginning July 20, 1993 and in each month of each fiscal
4679	4679	14 year thereafter, one-eighth of the amount requested in the
4680	4680	15 certificate of the Chairman of the Metropolitan Pier and
4681	4681	16 Exposition Authority for that fiscal year, less the amount
4682	4682	17 deposited into the McCormick Place Expansion Project Fund by
4683	4683	18 the State Treasurer in the respective month under subsection
4684	4684	19 (g) of Section 13 of the Metropolitan Pier and Exposition
4685	4685	20 Authority Act, plus cumulative deficiencies in the deposits
4686	4686	21 required under this Section for previous months and years,
4687	4687	22 shall be deposited into the McCormick Place Expansion Project
4688	4688	23 Fund, until the full amount requested for the fiscal year, but
4689	4689	24 not in excess of the amount specified above as "Total
4690	4690	25 Deposit", has been deposited.
4691	4691	26 Subject to payment of amounts into the Capital Projects
4692	4692
4693	4693
4694	4694
4695	4695
4696	4696
4697	4697	SB0137 - 123 - LRB104 06145 HLH 18218 b
4698	4698
4699	4699	1 2033 375,000,000
4700	4700	2 2034 375,000,000
4701	4701	3 2035 375,000,000
4702	4702	4 2036 450,000,000
4703	4703	5 and
4704	4704	6 each fiscal year
4705	4705	7 thereafter that bonds
4706	4706	8 are outstanding under
4707	4707	9 Section 13.2 of the
4708	4708	10 Metropolitan Pier and
4709	4709	11 Exposition Authority Act,
4710	4710	12 but not after fiscal year 2060.
4711	4711
4712	4712
4713	4713	SB0137- 124 -LRB104 06145 HLH 18218 b SB0137 - 124 - LRB104 06145 HLH 18218 b
4714	4714	SB0137 - 124 - LRB104 06145 HLH 18218 b
4715	4715	1 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
4716	4716	2 and the McCormick Place Expansion Project Fund pursuant to the
4717	4717	3 preceding paragraphs or in any amendments thereto hereafter
4718	4718	4 enacted, for aviation fuel sold on or after December 1, 2019,
4719	4719	5 the Department shall each month deposit into the Aviation Fuel
4720	4720	6 Sales Tax Refund Fund an amount estimated by the Department to
4721	4721	7 be required for refunds of the 80% portion of the tax on
4722	4722	8 aviation fuel under this Act. The Department shall only
4723	4723	9 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
4724	4724	10 under this paragraph for so long as the revenue use
4725	4725	11 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
4726	4726	12 binding on the State.
4727	4727	13 Subject to payment of amounts into the Build Illinois Fund
4728	4728	14 and the McCormick Place Expansion Project Fund pursuant to the
4729	4729	15 preceding paragraphs or in any amendments thereto hereafter
4730	4730	16 enacted, beginning July 1, 1993 and ending on September 30,
4731	4731	17 2013, the Department shall each month pay into the Illinois
4732	4732	18 Tax Increment Fund 0.27% of 80% of the net revenue realized for
4733	4733	19 the preceding month from the 6.25% general rate on the selling
4734	4734	20 price of tangible personal property.
4735	4735	21 Subject to payment of amounts into the Build Illinois
4736	4736	22 Fund, the McCormick Place Expansion Project Fund, and the
4737	4737	23 Illinois Tax Increment Fund pursuant to the preceding
4738	4738	24 paragraphs or in any amendments to this Section hereafter
4739	4739	25 enacted, beginning on the first day of the first calendar
4740	4740	26 month to occur on or after August 26, 2014 (the effective date
4741	4741
4742	4742
4743	4743
4744	4744
4745	4745
4746	4746	SB0137 - 124 - LRB104 06145 HLH 18218 b
4747	4747
4748	4748
4749	4749	SB0137- 125 -LRB104 06145 HLH 18218 b SB0137 - 125 - LRB104 06145 HLH 18218 b
4750	4750	SB0137 - 125 - LRB104 06145 HLH 18218 b
4751	4751	1 of Public Act 98-1098), each month, from the collections made
4752	4752	2 under Section 9 of the Use Tax Act, Section 9 of the Service
4753	4753	3 Use Tax Act, Section 9 of the Service Occupation Tax Act, and
4754	4754	4 Section 3 of the Retailers' Occupation Tax Act, the Department
4755	4755	5 shall pay into the Tax Compliance and Administration Fund, to
4756	4756	6 be used, subject to appropriation, to fund additional auditors
4757	4757	7 and compliance personnel at the Department of Revenue, an
4758	4758	8 amount equal to 1/12 of 5% of 80% of the cash receipts
4759	4759	9 collected during the preceding fiscal year by the Audit Bureau
4760	4760	10 of the Department under the Use Tax Act, the Service Use Tax
4761	4761	11 Act, the Service Occupation Tax Act, the Retailers' Occupation
4762	4762	12 Tax Act, and associated local occupation and use taxes
4763	4763	13 administered by the Department.
4764	4764	14 Subject to payments of amounts into the Build Illinois
4765	4765	15 Fund, the McCormick Place Expansion Project Fund, the Illinois
4766	4766	16 Tax Increment Fund, the Energy Infrastructure Fund, and the
4767	4767	17 Tax Compliance and Administration Fund as provided in this
4768	4768	18 Section, beginning on July 1, 2018 the Department shall pay
4769	4769	19 each month into the Downstate Public Transportation Fund the
4770	4770	20 moneys required to be so paid under Section 2-3 of the
4771	4771	21 Downstate Public Transportation Act.
4772	4772	22 Subject to successful execution and delivery of a
4773	4773	23 public-private agreement between the public agency and private
4774	4774	24 entity and completion of the civic build, beginning on July 1,
4775	4775	25 2023, of the remainder of the moneys received by the
4776	4776	26 Department under the Use Tax Act, the Service Use Tax Act, the
4777	4777
4778	4778
4779	4779
4780	4780
4781	4781
4782	4782	SB0137 - 125 - LRB104 06145 HLH 18218 b
4783	4783
4784	4784
4785	4785	SB0137- 126 -LRB104 06145 HLH 18218 b SB0137 - 126 - LRB104 06145 HLH 18218 b
4786	4786	SB0137 - 126 - LRB104 06145 HLH 18218 b
4787	4787	1 Service Occupation Tax Act, and this Act, the Department shall
4788	4788	2 deposit the following specified deposits in the aggregate from
4789	4789	3 collections under the Use Tax Act, the Service Use Tax Act, the
4790	4790	4 Service Occupation Tax Act, and the Retailers' Occupation Tax
4791	4791	5 Act, as required under Section 8.25g of the State Finance Act
4792	4792	6 for distribution consistent with the Public-Private
4793	4793	7 Partnership for Civic and Transit Infrastructure Project Act.
4794	4794	8 The moneys received by the Department pursuant to this Act and
4795	4795	9 required to be deposited into the Civic and Transit
4796	4796	10 Infrastructure Fund are subject to the pledge, claim and
4797	4797	11 charge set forth in Section 25-55 of the Public-Private
4798	4798	12 Partnership for Civic and Transit Infrastructure Project Act.
4799	4799	13 As used in this paragraph, "civic build", "private entity",
4800	4800	14 "public-private agreement", and "public agency" have the
4801	4801	15 meanings provided in Section 25-10 of the Public-Private
4802	4802	16 Partnership for Civic and Transit Infrastructure Project Act.
4803	4803	17 Fiscal Year.............................Total Deposit
4804	4804	18 2024.....................................$200,000,000
4805	4805	19 2025....................................$206,000,000
4806	4806	20 2026....................................$212,200,000
4807	4807	21 2027....................................$218,500,000
4808	4808	22 2028....................................$225,100,000
4809	4809	23 2029....................................$288,700,000
4810	4810	24 2030....................................$298,900,000
4811	4811	25 2031....................................$309,300,000
4812	4812	26 2032....................................$320,100,000
4813	4813
4814	4814
4815	4815
4816	4816
4817	4817
4818	4818	SB0137 - 126 - LRB104 06145 HLH 18218 b
4819	4819
4820	4820
4821	4821	SB0137- 127 -LRB104 06145 HLH 18218 b SB0137 - 127 - LRB104 06145 HLH 18218 b
4822	4822	SB0137 - 127 - LRB104 06145 HLH 18218 b
4823	4823	1 2033....................................$331,200,000
4824	4824	2 2034....................................$341,200,000
4825	4825	3 2035....................................$351,400,000
4826	4826	4 2036....................................$361,900,000
4827	4827	5 2037....................................$372,800,000
4828	4828	6 2038....................................$384,000,000
4829	4829	7 2039....................................$395,500,000
4830	4830	8 2040....................................$407,400,000
4831	4831	9 2041....................................$419,600,000
4832	4832	10 2042....................................$432,200,000
4833	4833	11 2043....................................$445,100,000
4834	4834	12 Beginning July 1, 2021 and until July 1, 2022, subject to
4835	4835	13 the payment of amounts into the County and Mass Transit
4836	4836	14 District Fund, the Local Government Tax Fund, the Build
4837	4837	15 Illinois Fund, the McCormick Place Expansion Project Fund, the
4838	4838	16 Illinois Tax Increment Fund, and the Tax Compliance and
4839	4839	17 Administration Fund as provided in this Section, the
4840	4840	18 Department shall pay each month into the Road Fund the amount
4841	4841	19 estimated to represent 16% of the net revenue realized from
4842	4842	20 the taxes imposed on motor fuel and gasohol. Beginning July 1,
4843	4843	21 2022 and until July 1, 2023, subject to the payment of amounts
4844	4844	22 into the County and Mass Transit District Fund, the Local
4845	4845	23 Government Tax Fund, the Build Illinois Fund, the McCormick
4846	4846	24 Place Expansion Project Fund, the Illinois Tax Increment Fund,
4847	4847	25 and the Tax Compliance and Administration Fund as provided in
4848	4848	26 this Section, the Department shall pay each month into the
4849	4849
4850	4850
4851	4851
4852	4852
4853	4853
4854	4854	SB0137 - 127 - LRB104 06145 HLH 18218 b
4855	4855
4856	4856
4857	4857	SB0137- 128 -LRB104 06145 HLH 18218 b SB0137 - 128 - LRB104 06145 HLH 18218 b
4858	4858	SB0137 - 128 - LRB104 06145 HLH 18218 b
4859	4859	1 Road Fund the amount estimated to represent 32% of the net
4860	4860	2 revenue realized from the taxes imposed on motor fuel and
4861	4861	3 gasohol. Beginning July 1, 2023 and until July 1, 2024,
4862	4862	4 subject to the payment of amounts into the County and Mass
4863	4863	5 Transit District Fund, the Local Government Tax Fund, the
4864	4864	6 Build Illinois Fund, the McCormick Place Expansion Project
4865	4865	7 Fund, the Illinois Tax Increment Fund, and the Tax Compliance
4866	4866	8 and Administration Fund as provided in this Section, the
4867	4867	9 Department shall pay each month into the Road Fund the amount
4868	4868	10 estimated to represent 48% of the net revenue realized from
4869	4869	11 the taxes imposed on motor fuel and gasohol. Beginning July 1,
4870	4870	12 2024 and until July 1, 2025, subject to the payment of amounts
4871	4871	13 into the County and Mass Transit District Fund, the Local
4872	4872	14 Government Tax Fund, the Build Illinois Fund, the McCormick
4873	4873	15 Place Expansion Project Fund, the Illinois Tax Increment Fund,
4874	4874	16 and the Tax Compliance and Administration Fund as provided in
4875	4875	17 this Section, the Department shall pay each month into the
4876	4876	18 Road Fund the amount estimated to represent 64% of the net
4877	4877	19 revenue realized from the taxes imposed on motor fuel and
4878	4878	20 gasohol. Beginning on July 1, 2025, subject to the payment of
4879	4879	21 amounts into the County and Mass Transit District Fund, the
4880	4880	22 Local Government Tax Fund, the Build Illinois Fund, the
4881	4881	23 McCormick Place Expansion Project Fund, the Illinois Tax
4882	4882	24 Increment Fund, and the Tax Compliance and Administration Fund
4883	4883	25 as provided in this Section, the Department shall pay each
4884	4884	26 month into the Road Fund the amount estimated to represent 80%
4885	4885
4886	4886
4887	4887
4888	4888
4889	4889
4890	4890	SB0137 - 128 - LRB104 06145 HLH 18218 b
4891	4891
4892	4892
4893	4893	SB0137- 129 -LRB104 06145 HLH 18218 b SB0137 - 129 - LRB104 06145 HLH 18218 b
4894	4894	SB0137 - 129 - LRB104 06145 HLH 18218 b
4895	4895	1 of the net revenue realized from the taxes imposed on motor
4896	4896	2 fuel and gasohol. As used in this paragraph "motor fuel" has
4897	4897	3 the meaning given to that term in Section 1.1 of the Motor Fuel
4898	4898	4 Tax Law, and "gasohol" has the meaning given to that term in
4899	4899	5 Section 3-40 of the Use Tax Act.
4900	4900	6 Of the remainder of the moneys received by the Department
4901	4901	7 pursuant to this Act, 75% thereof shall be paid into the State
4902	4902	8 treasury and 25% shall be reserved in a special account and
4903	4903	9 used only for the transfer to the Common School Fund as part of
4904	4904	10 the monthly transfer from the General Revenue Fund in
4905	4905	11 accordance with Section 8a of the State Finance Act.
4906	4906	12 The Department may, upon separate written notice to a
4907	4907	13 taxpayer, require the taxpayer to prepare and file with the
4908	4908	14 Department on a form prescribed by the Department within not
4909	4909	15 less than 60 days after receipt of the notice an annual
4910	4910	16 information return for the tax year specified in the notice.
4911	4911	17 Such annual return to the Department shall include a statement
4912	4912	18 of gross receipts as shown by the retailer's last federal
4913	4913	19 income tax return. If the total receipts of the business as
4914	4914	20 reported in the federal income tax return do not agree with the
4915	4915	21 gross receipts reported to the Department of Revenue for the
4916	4916	22 same period, the retailer shall attach to his annual return a
4917	4917	23 schedule showing a reconciliation of the 2 amounts and the
4918	4918	24 reasons for the difference. The retailer's annual return to
4919	4919	25 the Department shall also disclose the cost of goods sold by
4920	4920	26 the retailer during the year covered by such return, opening
4921	4921
4922	4922
4923	4923
4924	4924
4925	4925
4926	4926	SB0137 - 129 - LRB104 06145 HLH 18218 b
4927	4927
4928	4928
4929	4929	SB0137- 130 -LRB104 06145 HLH 18218 b SB0137 - 130 - LRB104 06145 HLH 18218 b
4930	4930	SB0137 - 130 - LRB104 06145 HLH 18218 b
4931	4931	1 and closing inventories of such goods for such year, costs of
4932	4932	2 goods used from stock or taken from stock and given away by the
4933	4933	3 retailer during such year, payroll information of the
4934	4934	4 retailer's business during such year and any additional
4935	4935	5 reasonable information which the Department deems would be
4936	4936	6 helpful in determining the accuracy of the monthly, quarterly,
4937	4937	7 or annual returns filed by such retailer as provided for in
4938	4938	8 this Section.
4939	4939	9 If the annual information return required by this Section
4940	4940	10 is not filed when and as required, the taxpayer shall be liable
4941	4941	11 as follows:
4942	4942	12 (i) Until January 1, 1994, the taxpayer shall be
4943	4943	13 liable for a penalty equal to 1/6 of 1% of the tax due from
4944	4944	14 such taxpayer under this Act during the period to be
4945	4945	15 covered by the annual return for each month or fraction of
4946	4946	16 a month until such return is filed as required, the
4947	4947	17 penalty to be assessed and collected in the same manner as
4948	4948	18 any other penalty provided for in this Act.
4949	4949	19 (ii) On and after January 1, 1994, the taxpayer shall
4950	4950	20 be liable for a penalty as described in Section 3-4 of the
4951	4951	21 Uniform Penalty and Interest Act.
4952	4952	22 The chief executive officer, proprietor, owner, or highest
4953	4953	23 ranking manager shall sign the annual return to certify the
4954	4954	24 accuracy of the information contained therein. Any person who
4955	4955	25 willfully signs the annual return containing false or
4956	4956	26 inaccurate information shall be guilty of perjury and punished
4957	4957
4958	4958
4959	4959
4960	4960
4961	4961
4962	4962	SB0137 - 130 - LRB104 06145 HLH 18218 b
4963	4963
4964	4964
4965	4965	SB0137- 131 -LRB104 06145 HLH 18218 b SB0137 - 131 - LRB104 06145 HLH 18218 b
4966	4966	SB0137 - 131 - LRB104 06145 HLH 18218 b
4967	4967	1 accordingly. The annual return form prescribed by the
4968	4968	2 Department shall include a warning that the person signing the
4969	4969	3 return may be liable for perjury.
4970	4970	4 The provisions of this Section concerning the filing of an
4971	4971	5 annual information return do not apply to a retailer who is not
4972	4972	6 required to file an income tax return with the United States
4973	4973	7 Government.
4974	4974	8 As soon as possible after the first day of each month, upon
4975	4975	9 certification of the Department of Revenue, the Comptroller
4976	4976	10 shall order transferred and the Treasurer shall transfer from
4977	4977	11 the General Revenue Fund to the Motor Fuel Tax Fund an amount
4978	4978	12 equal to 1.7% of 80% of the net revenue realized under this Act
4979	4979	13 for the second preceding month. Beginning April 1, 2000, this
4980	4980	14 transfer is no longer required and shall not be made.
4981	4981	15 Net revenue realized for a month shall be the revenue
4982	4982	16 collected by the State pursuant to this Act, less the amount
4983	4983	17 paid out during that month as refunds to taxpayers for
4984	4984	18 overpayment of liability.
4985	4985	19 For greater simplicity of administration, manufacturers,
4986	4986	20 importers and wholesalers whose products are sold at retail in
4987	4987	21 Illinois by numerous retailers, and who wish to do so, may
4988	4988	22 assume the responsibility for accounting and paying to the
4989	4989	23 Department all tax accruing under this Act with respect to
4990	4990	24 such sales, if the retailers who are affected do not make
4991	4991	25 written objection to the Department to this arrangement.
4992	4992	26 Any person who promotes, organizes, or provides retail
4993	4993
4994	4994
4995	4995
4996	4996
4997	4997
4998	4998	SB0137 - 131 - LRB104 06145 HLH 18218 b
4999	4999
5000	5000
5001	5001	SB0137- 132 -LRB104 06145 HLH 18218 b SB0137 - 132 - LRB104 06145 HLH 18218 b
5002	5002	SB0137 - 132 - LRB104 06145 HLH 18218 b
5003	5003	1 selling space for concessionaires or other types of sellers at
5004	5004	2 the Illinois State Fair, DuQuoin State Fair, county fairs,
5005	5005	3 local fairs, art shows, flea markets, and similar exhibitions
5006	5006	4 or events, including any transient merchant as defined by
5007	5007	5 Section 2 of the Transient Merchant Act of 1987, is required to
5008	5008	6 file a report with the Department providing the name of the
5009	5009	7 merchant's business, the name of the person or persons engaged
5010	5010	8 in merchant's business, the permanent address and Illinois
5011	5011	9 Retailers Occupation Tax Registration Number of the merchant,
5012	5012	10 the dates and location of the event, and other reasonable
5013	5013	11 information that the Department may require. The report must
5014	5014	12 be filed not later than the 20th day of the month next
5015	5015	13 following the month during which the event with retail sales
5016	5016	14 was held. Any person who fails to file a report required by
5017	5017	15 this Section commits a business offense and is subject to a
5018	5018	16 fine not to exceed $250.
5019	5019	17 Any person engaged in the business of selling tangible
5020	5020	18 personal property at retail as a concessionaire or other type
5021	5021	19 of seller at the Illinois State Fair, county fairs, art shows,
5022	5022	20 flea markets, and similar exhibitions or events, or any
5023	5023	21 transient merchants, as defined by Section 2 of the Transient
5024	5024	22 Merchant Act of 1987, may be required to make a daily report of
5025	5025	23 the amount of such sales to the Department and to make a daily
5026	5026	24 payment of the full amount of tax due. The Department shall
5027	5027	25 impose this requirement when it finds that there is a
5028	5028	26 significant risk of loss of revenue to the State at such an
5029	5029
5030	5030
5031	5031
5032	5032
5033	5033
5034	5034	SB0137 - 132 - LRB104 06145 HLH 18218 b
5035	5035
5036	5036
5037	5037	SB0137- 133 -LRB104 06145 HLH 18218 b SB0137 - 133 - LRB104 06145 HLH 18218 b
5038	5038	SB0137 - 133 - LRB104 06145 HLH 18218 b
5039	5039	1 exhibition or event. Such a finding shall be based on evidence
5040	5040	2 that a substantial number of concessionaires or other sellers
5041	5041	3 who are not residents of Illinois will be engaging in the
5042	5042	4 business of selling tangible personal property at retail at
5043	5043	5 the exhibition or event, or other evidence of a significant
5044	5044	6 risk of loss of revenue to the State. The Department shall
5045	5045	7 notify concessionaires and other sellers affected by the
5046	5046	8 imposition of this requirement. In the absence of notification
5047	5047	9 by the Department, the concessionaires and other sellers shall
5048	5048	10 file their returns as otherwise required in this Section.
5049	5049	11 (Source: P.A. 102-634, eff. 8-27-21; 102-700, Article 60,
5050	5050	12 Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
5051	5051	13 65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
5052	5052	14 1-1-23; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-363,
5053	5053	15 eff. 7-28-23; 103-592, Article 75, Section 75-20, eff. 1-1-25;
5054	5054	16 103-592, Article 110, Section 110-20, eff. 6-7-24; 103-605,
5055	5055	17 eff. 7-1-24; 103-1055, eff. 12-20-24.)
5056	5056
5057	5057
5058	5058
5059	5059
5060	5060
5061	5061	SB0137 - 133 - LRB104 06145 HLH 18218 b