Illinois 2025-2026 Regular Session

Illinois Senate Bill SB1836 Compare Versions

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

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1	1	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1836 Introduced 2/5/2025, by Sen. Chapin Rose SYNOPSIS AS INTRODUCED: 35 ILCS 105/935 ILCS 110/935 ILCS 115/9 from Ch. 120, par. 439.10935 ILCS 120/3425 ILCS 35/2 from Ch. 127 1/2, par. 128425 ILCS 35/2.2 Amends the Pyrotechnic Use Act. Provides that the provision prohibiting the sale and use of fireworks does not apply to D.O.T. Class C common fireworks. Provides that D.O.T. Class C common fireworks may only be purchased by individuals over the age of 18. Provides that fireworks may only be discharged by individuals over the age of 18. Repeals provisions concerning fireworks consumer display permits. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning on January 1, 2026, each month the Department of Revenue shall pay into the Fire Prevention Fund 50% of the net revenue realized for the preceding month from the tax imposed on the selling price of D.O.T. Class C common fireworks. Effective immediately, except that provisions amending the Pyrotechnic Use Act take effect on January 1, 2026. LRB104 03832 HLH 13856 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1836 Introduced 2/5/2025, by Sen. Chapin Rose SYNOPSIS AS INTRODUCED: 35 ILCS 105/935 ILCS 110/935 ILCS 115/9 from Ch. 120, par. 439.10935 ILCS 120/3425 ILCS 35/2 from Ch. 127 1/2, par. 128425 ILCS 35/2.2 35 ILCS 105/9 35 ILCS 110/9 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/3 425 ILCS 35/2 from Ch. 127 1/2, par. 128 425 ILCS 35/2.2 Amends the Pyrotechnic Use Act. Provides that the provision prohibiting the sale and use of fireworks does not apply to D.O.T. Class C common fireworks. Provides that D.O.T. Class C common fireworks may only be purchased by individuals over the age of 18. Provides that fireworks may only be discharged by individuals over the age of 18. Repeals provisions concerning fireworks consumer display permits. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning on January 1, 2026, each month the Department of Revenue shall pay into the Fire Prevention Fund 50% of the net revenue realized for the preceding month from the tax imposed on the selling price of D.O.T. Class C common fireworks. Effective immediately, except that provisions amending the Pyrotechnic Use Act take effect on January 1, 2026. LRB104 03832 HLH 13856 b LRB104 03832 HLH 13856 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1836 Introduced 2/5/2025, by Sen. Chapin Rose SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 105/935 ILCS 110/935 ILCS 115/9 from Ch. 120, par. 439.10935 ILCS 120/3425 ILCS 35/2 from Ch. 127 1/2, par. 128425 ILCS 35/2.2 35 ILCS 105/9 35 ILCS 110/9 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/3 425 ILCS 35/2 from Ch. 127 1/2, par. 128 425 ILCS 35/2.2
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	425 ILCS 35/2 from Ch. 127 1/2, par. 128
9	9	425 ILCS 35/2.2
10	10	Amends the Pyrotechnic Use Act. Provides that the provision prohibiting the sale and use of fireworks does not apply to D.O.T. Class C common fireworks. Provides that D.O.T. Class C common fireworks may only be purchased by individuals over the age of 18. Provides that fireworks may only be discharged by individuals over the age of 18. Repeals provisions concerning fireworks consumer display permits. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning on January 1, 2026, each month the Department of Revenue shall pay into the Fire Prevention Fund 50% of the net revenue realized for the preceding month from the tax imposed on the selling price of D.O.T. Class C common fireworks. Effective immediately, except that provisions amending the Pyrotechnic Use Act take effect on January 1, 2026.
11	11	LRB104 03832 HLH 13856 b LRB104 03832 HLH 13856 b
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13	13	A BILL FOR
14	14	SB1836LRB104 03832 HLH 13856 b SB1836 LRB104 03832 HLH 13856 b
15	15	SB1836 LRB104 03832 HLH 13856 b
16	16	1 AN ACT concerning revenue.
17	17	2 Be it enacted by the People of the State of Illinois,
18	18	3 represented in the General Assembly:
19	19	4 Section 5. The Use Tax Act is amended by changing Section 9
20	20	5 as follows:
21	21	6 (35 ILCS 105/9)
22	22	7 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
23	23	8 and trailers that are required to be registered with an agency
24	24	9 of this State, each retailer required or authorized to collect
25	25	10 the tax imposed by this Act shall pay to the Department the
26	26	11 amount of such tax (except as otherwise provided) at the time
27	27	12 when he is required to file his return for the period during
28	28	13 which such tax was collected, less a discount of 2.1% prior to
29	29	14 January 1, 1990, and 1.75% on and after January 1, 1990, or $5
30	30	15 per calendar year, whichever is greater, which is allowed to
31	31	16 reimburse the retailer for expenses incurred in collecting the
32	32	17 tax, keeping records, preparing and filing returns, remitting
33	33	18 the tax and supplying data to the Department on request.
34	34	19 Beginning with returns due on or after January 1, 2025, the
35	35	20 discount allowed in this Section, the Retailers' Occupation
36	36	21 Tax Act, the Service Occupation Tax Act, and the Service Use
37	37	22 Tax Act, including any local tax administered by the
38	38	23 Department and reported on the same return, shall not exceed
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42	42	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1836 Introduced 2/5/2025, by Sen. Chapin Rose SYNOPSIS AS INTRODUCED:
43	43	35 ILCS 105/935 ILCS 110/935 ILCS 115/9 from Ch. 120, par. 439.10935 ILCS 120/3425 ILCS 35/2 from Ch. 127 1/2, par. 128425 ILCS 35/2.2 35 ILCS 105/9 35 ILCS 110/9 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/3 425 ILCS 35/2 from Ch. 127 1/2, par. 128 425 ILCS 35/2.2
44	44	35 ILCS 105/9
45	45	35 ILCS 110/9
46	46	35 ILCS 115/9 from Ch. 120, par. 439.109
47	47	35 ILCS 120/3
48	48	425 ILCS 35/2 from Ch. 127 1/2, par. 128
49	49	425 ILCS 35/2.2
50	50	Amends the Pyrotechnic Use Act. Provides that the provision prohibiting the sale and use of fireworks does not apply to D.O.T. Class C common fireworks. Provides that D.O.T. Class C common fireworks may only be purchased by individuals over the age of 18. Provides that fireworks may only be discharged by individuals over the age of 18. Repeals provisions concerning fireworks consumer display permits. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning on January 1, 2026, each month the Department of Revenue shall pay into the Fire Prevention Fund 50% of the net revenue realized for the preceding month from the tax imposed on the selling price of D.O.T. Class C common fireworks. Effective immediately, except that provisions amending the Pyrotechnic Use Act take effect on January 1, 2026.
51	51	LRB104 03832 HLH 13856 b LRB104 03832 HLH 13856 b
52	52	LRB104 03832 HLH 13856 b
53	53	A BILL FOR
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59	59	35 ILCS 105/9
60	60	35 ILCS 110/9
61	61	35 ILCS 115/9 from Ch. 120, par. 439.109
62	62	35 ILCS 120/3
63	63	425 ILCS 35/2 from Ch. 127 1/2, par. 128
64	64	425 ILCS 35/2.2
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83	83	1 $1,000 per month in the aggregate for returns other than
84	84	2 transaction returns filed during the month. When determining
85	85	3 the discount allowed under this Section, retailers shall
86	86	4 include the amount of tax that would have been due at the 6.25%
87	87	5 rate but for the 1.25% rate imposed on sales tax holiday items
88	88	6 under Public Act 102-700. The discount under this Section is
89	89	7 not allowed for the 1.25% portion of taxes paid on aviation
90	90	8 fuel that is subject to the revenue use requirements of 49
91	91	9 U.S.C. 47107(b) and 49 U.S.C. 47133. When determining the
92	92	10 discount allowed under this Section, retailers shall include
93	93	11 the amount of tax that would have been due at the 1% rate but
94	94	12 for the 0% rate imposed under Public Act 102-700. In the case
95	95	13 of retailers who report and pay the tax on a transaction by
96	96	14 transaction basis, as provided in this Section, such discount
97	97	15 shall be taken with each such tax remittance instead of when
98	98	16 such retailer files his periodic return, but, beginning with
99	99	17 returns due on or after January 1, 2025, the discount allowed
100	100	18 under this Section and the Retailers' Occupation Tax Act,
101	101	19 including any local tax administered by the Department and
102	102	20 reported on the same transaction return, shall not exceed
103	103	21 $1,000 per month for all transaction returns filed during the
104	104	22 month. The discount allowed under this Section is allowed only
105	105	23 for returns that are filed in the manner required by this Act.
106	106	24 The Department may disallow the discount for retailers whose
107	107	25 certificate of registration is revoked at the time the return
108	108	26 is filed, but only if the Department's decision to revoke the
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119	119	1 certificate of registration has become final. A retailer need
120	120	2 not remit that part of any tax collected by him to the extent
121	121	3 that he is required to remit and does remit the tax imposed by
122	122	4 the Retailers' Occupation Tax Act, with respect to the sale of
123	123	5 the same property.
124	124	6 Where such tangible personal property is sold under a
125	125	7 conditional sales contract, or under any other form of sale
126	126	8 wherein the payment of the principal sum, or a part thereof, is
127	127	9 extended beyond the close of the period for which the return is
128	128	10 filed, the retailer, in collecting the tax (except as to motor
129	129	11 vehicles, watercraft, aircraft, and trailers that are required
130	130	12 to be registered with an agency of this State), may collect for
131	131	13 each tax return period, only the tax applicable to that part of
132	132	14 the selling price actually received during such tax return
133	133	15 period.
134	134	16 In the case of leases, except as otherwise provided in
135	135	17 this Act, the lessor, in collecting the tax, may collect for
136	136	18 each tax return period, only the tax applicable to that part of
137	137	19 the selling price actually received during such tax return
138	138	20 period.
139	139	21 Except as provided in this Section, on or before the
140	140	22 twentieth day of each calendar month, such retailer shall file
141	141	23 a return for the preceding calendar month. Such return shall
142	142	24 be filed on forms prescribed by the Department and shall
143	143	25 furnish such information as the Department may reasonably
144	144	26 require. The return shall include the gross receipts on food
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155	155	1 for human consumption that is to be consumed off the premises
156	156	2 where it is sold (other than alcoholic beverages, food
157	157	3 consisting of or infused with adult use cannabis, soft drinks,
158	158	4 and food that has been prepared for immediate consumption)
159	159	5 which were received during the preceding calendar month,
160	160	6 quarter, or year, as appropriate, and upon which tax would
161	161	7 have been due but for the 0% rate imposed under Public Act
162	162	8 102-700. The return shall also include the amount of tax that
163	163	9 would have been due on food for human consumption that is to be
164	164	10 consumed off the premises where it is sold (other than
165	165	11 alcoholic beverages, food consisting of or infused with adult
166	166	12 use cannabis, soft drinks, and food that has been prepared for
167	167	13 immediate consumption) but for the 0% rate imposed under
168	168	14 Public Act 102-700.
169	169	15 On and after January 1, 2018, except for returns required
170	170	16 to be filed prior to January 1, 2023 for motor vehicles,
171	171	17 watercraft, aircraft, and trailers that are required to be
172	172	18 registered with an agency of this State, with respect to
173	173	19 retailers whose annual gross receipts average $20,000 or more,
174	174	20 all returns required to be filed pursuant to this Act shall be
175	175	21 filed electronically. On and after January 1, 2023, with
176	176	22 respect to retailers whose annual gross receipts average
177	177	23 $20,000 or more, all returns required to be filed pursuant to
178	178	24 this Act, including, but not limited to, returns for motor
179	179	25 vehicles, watercraft, aircraft, and trailers that are required
180	180	26 to be registered with an agency of this State, shall be filed
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191	191	1 electronically. Retailers who demonstrate that they do not
192	192	2 have access to the Internet or demonstrate hardship in filing
193	193	3 electronically may petition the Department to waive the
194	194	4 electronic filing requirement.
195	195	5 The Department may require returns to be filed on a
196	196	6 quarterly basis. If so required, a return for each calendar
197	197	7 quarter shall be filed on or before the twentieth day of the
198	198	8 calendar month following the end of such calendar quarter. The
199	199	9 taxpayer shall also file a return with the Department for each
200	200	10 of the first two months of each calendar quarter, on or before
201	201	11 the twentieth day of the following calendar month, stating:
202	202	12 1. The name of the seller;
203	203	13 2. The address of the principal place of business from
204	204	14 which he engages in the business of selling tangible
205	205	15 personal property at retail in this State;
206	206	16 3. The total amount of taxable receipts received by
207	207	17 him during the preceding calendar month from sales of
208	208	18 tangible personal property by him during such preceding
209	209	19 calendar month, including receipts from charge and time
210	210	20 sales, but less all deductions allowed by law;
211	211	21 4. The amount of credit provided in Section 2d of this
212	212	22 Act;
213	213	23 5. The amount of tax due;
214	214	24 5-5. The signature of the taxpayer; and
215	215	25 6. Such other reasonable information as the Department
216	216	26 may require.
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227	227	1 Each retailer required or authorized to collect the tax
228	228	2 imposed by this Act on aviation fuel sold at retail in this
229	229	3 State during the preceding calendar month shall, instead of
230	230	4 reporting and paying tax on aviation fuel as otherwise
231	231	5 required by this Section, report and pay such tax on a separate
232	232	6 aviation fuel tax return. The requirements related to the
233	233	7 return shall be as otherwise provided in this Section.
234	234	8 Notwithstanding any other provisions of this Act to the
235	235	9 contrary, retailers collecting tax on aviation fuel shall file
236	236	10 all aviation fuel tax returns and shall make all aviation fuel
237	237	11 tax payments by electronic means in the manner and form
238	238	12 required by the Department. For purposes of this Section,
239	239	13 "aviation fuel" means jet fuel and aviation gasoline.
240	240	14 If a taxpayer fails to sign a return within 30 days after
241	241	15 the proper notice and demand for signature by the Department,
242	242	16 the return shall be considered valid and any amount shown to be
243	243	17 due on the return shall be deemed assessed.
244	244	18 Notwithstanding any other provision of this Act to the
245	245	19 contrary, retailers subject to tax on cannabis shall file all
246	246	20 cannabis tax returns and shall make all cannabis tax payments
247	247	21 by electronic means in the manner and form required by the
248	248	22 Department.
249	249	23 Beginning October 1, 1993, a taxpayer who has an average
250	250	24 monthly tax liability of $150,000 or more shall make all
251	251	25 payments required by rules of the Department by electronic
252	252	26 funds transfer. Beginning October 1, 1994, a taxpayer who has
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263	263	1 an average monthly tax liability of $100,000 or more shall
264	264	2 make all payments required by rules of the Department by
265	265	3 electronic funds transfer. Beginning October 1, 1995, a
266	266	4 taxpayer who has an average monthly tax liability of $50,000
267	267	5 or more shall make all payments required by rules of the
268	268	6 Department by electronic funds transfer. Beginning October 1,
269	269	7 2000, a taxpayer who has an annual tax liability of $200,000 or
270	270	8 more shall make all payments required by rules of the
271	271	9 Department by electronic funds transfer. The term "annual tax
272	272	10 liability" shall be the sum of the taxpayer's liabilities
273	273	11 under this Act, and under all other State and local occupation
274	274	12 and use tax laws administered by the Department, for the
275	275	13 immediately preceding calendar year. The term "average monthly
276	276	14 tax liability" means the sum of the taxpayer's liabilities
277	277	15 under this Act, and under all other State and local occupation
278	278	16 and use tax laws administered by the Department, for the
279	279	17 immediately preceding calendar year divided by 12. Beginning
280	280	18 on October 1, 2002, a taxpayer who has a tax liability in the
281	281	19 amount set forth in subsection (b) of Section 2505-210 of the
282	282	20 Department of Revenue Law shall make all payments required by
283	283	21 rules of the Department by electronic funds transfer.
284	284	22 Before August 1 of each year beginning in 1993, the
285	285	23 Department shall notify all taxpayers required to make
286	286	24 payments by electronic funds transfer. All taxpayers required
287	287	25 to make payments by electronic funds transfer shall make those
288	288	26 payments for a minimum of one year beginning on October 1.
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299	299	1 Any taxpayer not required to make payments by electronic
300	300	2 funds transfer may make payments by electronic funds transfer
301	301	3 with the permission of the Department.
302	302	4 All taxpayers required to make payment by electronic funds
303	303	5 transfer and any taxpayers authorized to voluntarily make
304	304	6 payments by electronic funds transfer shall make those
305	305	7 payments in the manner authorized by the Department.
306	306	8 The Department shall adopt such rules as are necessary to
307	307	9 effectuate a program of electronic funds transfer and the
308	308	10 requirements of this Section.
309	309	11 Before October 1, 2000, if the taxpayer's average monthly
310	310	12 tax liability to the Department under this Act, the Retailers'
311	311	13 Occupation Tax Act, the Service Occupation Tax Act, the
312	312	14 Service Use Tax Act was $10,000 or more during the preceding 4
313	313	15 complete calendar quarters, he shall file a return with the
314	314	16 Department each month by the 20th day of the month next
315	315	17 following the month during which such tax liability is
316	316	18 incurred and shall make payments to the Department on or
317	317	19 before the 7th, 15th, 22nd and last day of the month during
318	318	20 which such liability is incurred. On and after October 1,
319	319	21 2000, if the taxpayer's average monthly tax liability to the
320	320	22 Department under this Act, the Retailers' Occupation Tax Act,
321	321	23 the Service Occupation Tax Act, and the Service Use Tax Act was
322	322	24 $20,000 or more during the preceding 4 complete calendar
323	323	25 quarters, he shall file a return with the Department each
324	324	26 month by the 20th day of the month next following the month
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335	335	1 during which such tax liability is incurred and shall make
336	336	2 payment to the Department on or before the 7th, 15th, 22nd and
337	337	3 last day of the month during which such liability is incurred.
338	338	4 If the month during which such tax liability is incurred began
339	339	5 prior to January 1, 1985, each payment shall be in an amount
340	340	6 equal to 1/4 of the taxpayer's actual liability for the month
341	341	7 or an amount set by the Department not to exceed 1/4 of the
342	342	8 average monthly liability of the taxpayer to the Department
343	343	9 for the preceding 4 complete calendar quarters (excluding the
344	344	10 month of highest liability and the month of lowest liability
345	345	11 in such 4 quarter period). If the month during which such tax
346	346	12 liability is incurred begins on or after January 1, 1985, and
347	347	13 prior to January 1, 1987, each payment shall be in an amount
348	348	14 equal to 22.5% of the taxpayer's actual liability for the
349	349	15 month or 27.5% of the taxpayer's liability for the same
350	350	16 calendar month of the preceding year. If the month during
351	351	17 which such tax liability is incurred begins on or after
352	352	18 January 1, 1987, and prior to January 1, 1988, each payment
353	353	19 shall be in an amount equal to 22.5% of the taxpayer's actual
354	354	20 liability for the month or 26.25% of the taxpayer's liability
355	355	21 for the same calendar month of the preceding year. If the month
356	356	22 during which such tax liability is incurred begins on or after
357	357	23 January 1, 1988, and prior to January 1, 1989, or begins on or
358	358	24 after January 1, 1996, each payment shall be in an amount equal
359	359	25 to 22.5% of the taxpayer's actual liability for the month or
360	360	26 25% of the taxpayer's liability for the same calendar month of
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371	371	1 the preceding year. If the month during which such tax
372	372	2 liability is incurred begins on or after January 1, 1989, and
373	373	3 prior to January 1, 1996, each payment shall be in an amount
374	374	4 equal to 22.5% of the taxpayer's actual liability for the
375	375	5 month or 25% of the taxpayer's liability for the same calendar
376	376	6 month of the preceding year or 100% of the taxpayer's actual
377	377	7 liability for the quarter monthly reporting period. The amount
378	378	8 of such quarter monthly payments shall be credited against the
379	379	9 final tax liability of the taxpayer's return for that month.
380	380	10 Before October 1, 2000, once applicable, the requirement of
381	381	11 the making of quarter monthly payments to the Department shall
382	382	12 continue until such taxpayer's average monthly liability to
383	383	13 the Department during the preceding 4 complete calendar
384	384	14 quarters (excluding the month of highest liability and the
385	385	15 month of lowest liability) is less than $9,000, or until such
386	386	16 taxpayer's average monthly liability to the Department as
387	387	17 computed for each calendar quarter of the 4 preceding complete
388	388	18 calendar quarter period is less than $10,000. However, if a
389	389	19 taxpayer can show the Department that a substantial change in
390	390	20 the taxpayer's business has occurred which causes the taxpayer
391	391	21 to anticipate that his average monthly tax liability for the
392	392	22 reasonably foreseeable future will fall below the $10,000
393	393	23 threshold stated above, then such taxpayer may petition the
394	394	24 Department for change in such taxpayer's reporting status. On
395	395	25 and after October 1, 2000, once applicable, the requirement of
396	396	26 the making of quarter monthly payments to the Department shall
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407	407	1 continue until such taxpayer's average monthly liability to
408	408	2 the Department during the preceding 4 complete calendar
409	409	3 quarters (excluding the month of highest liability and the
410	410	4 month of lowest liability) is less than $19,000 or until such
411	411	5 taxpayer's average monthly liability to the Department as
412	412	6 computed for each calendar quarter of the 4 preceding complete
413	413	7 calendar quarter period is less than $20,000. However, if a
414	414	8 taxpayer can show the Department that a substantial change in
415	415	9 the taxpayer's business has occurred which causes the taxpayer
416	416	10 to anticipate that his average monthly tax liability for the
417	417	11 reasonably foreseeable future will fall below the $20,000
418	418	12 threshold stated above, then such taxpayer may petition the
419	419	13 Department for a change in such taxpayer's reporting status.
420	420	14 The Department shall change such taxpayer's reporting status
421	421	15 unless it finds that such change is seasonal in nature and not
422	422	16 likely to be long term. Quarter monthly payment status shall
423	423	17 be determined under this paragraph as if the rate reduction to
424	424	18 1.25% in Public Act 102-700 on sales tax holiday items had not
425	425	19 occurred. For quarter monthly payments due on or after July 1,
426	426	20 2023 and through June 30, 2024, "25% of the taxpayer's
427	427	21 liability for the same calendar month of the preceding year"
428	428	22 shall be determined as if the rate reduction to 1.25% in Public
429	429	23 Act 102-700 on sales tax holiday items had not occurred.
430	430	24 Quarter monthly payment status shall be determined under this
431	431	25 paragraph as if the rate reduction to 0% in Public Act 102-700
432	432	26 on food for human consumption that is to be consumed off the
433	433
434	434
435	435
436	436
437	437
438	438	SB1836 - 11 - LRB104 03832 HLH 13856 b
439	439
440	440
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442	442	SB1836 - 12 - LRB104 03832 HLH 13856 b
443	443	1 premises where it is sold (other than alcoholic beverages,
444	444	2 food consisting of or infused with adult use cannabis, soft
445	445	3 drinks, and food that has been prepared for immediate
446	446	4 consumption) had not occurred. For quarter monthly payments
447	447	5 due under this paragraph on or after July 1, 2023 and through
448	448	6 June 30, 2024, "25% of the taxpayer's liability for the same
449	449	7 calendar month of the preceding year" shall be determined as
450	450	8 if the rate reduction to 0% in Public Act 102-700 had not
451	451	9 occurred. If any such quarter monthly payment is not paid at
452	452	10 the time or in the amount required by this Section, then the
453	453	11 taxpayer shall be liable for penalties and interest on the
454	454	12 difference between the minimum amount due and the amount of
455	455	13 such quarter monthly payment actually and timely paid, except
456	456	14 insofar as the taxpayer has previously made payments for that
457	457	15 month to the Department in excess of the minimum payments
458	458	16 previously due as provided in this Section. The Department
459	459	17 shall make reasonable rules and regulations to govern the
460	460	18 quarter monthly payment amount and quarter monthly payment
461	461	19 dates for taxpayers who file on other than a calendar monthly
462	462	20 basis.
463	463	21 If any such payment provided for in this Section exceeds
464	464	22 the taxpayer's liabilities under this Act, the Retailers'
465	465	23 Occupation Tax Act, the Service Occupation Tax Act and the
466	466	24 Service Use Tax Act, as shown by an original monthly return,
467	467	25 the Department shall issue to the taxpayer a credit memorandum
468	468	26 no later than 30 days after the date of payment, which
469	469
470	470
471	471
472	472
473	473
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475	475
476	476
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478	478	SB1836 - 13 - LRB104 03832 HLH 13856 b
479	479	1 memorandum may be submitted by the taxpayer to the Department
480	480	2 in payment of tax liability subsequently to be remitted by the
481	481	3 taxpayer to the Department or be assigned by the taxpayer to a
482	482	4 similar taxpayer under this Act, the Retailers' Occupation Tax
483	483	5 Act, the Service Occupation Tax Act or the Service Use Tax Act,
484	484	6 in accordance with reasonable rules and regulations to be
485	485	7 prescribed by the Department, except that if such excess
486	486	8 payment is shown on an original monthly return and is made
487	487	9 after December 31, 1986, no credit memorandum shall be issued,
488	488	10 unless requested by the taxpayer. If no such request is made,
489	489	11 the taxpayer may credit such excess payment against tax
490	490	12 liability subsequently to be remitted by the taxpayer to the
491	491	13 Department under this Act, the Retailers' Occupation Tax Act,
492	492	14 the Service Occupation Tax Act or the Service Use Tax Act, in
493	493	15 accordance with reasonable rules and regulations prescribed by
494	494	16 the Department. If the Department subsequently determines that
495	495	17 all or any part of the credit taken was not actually due to the
496	496	18 taxpayer, the taxpayer's vendor's discount shall be reduced,
497	497	19 if necessary, to reflect the difference between the credit
498	498	20 taken and that actually due, and the taxpayer shall be liable
499	499	21 for penalties and interest on such difference.
500	500	22 If the retailer is otherwise required to file a monthly
501	501	23 return and if the retailer's average monthly tax liability to
502	502	24 the Department does not exceed $200, the Department may
503	503	25 authorize his returns to be filed on a quarter annual basis,
504	504	26 with the return for January, February, and March of a given
505	505
506	506
507	507
508	508
509	509
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511	511
512	512
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514	514	SB1836 - 14 - LRB104 03832 HLH 13856 b
515	515	1 year being due by April 20 of such year; with the return for
516	516	2 April, May and June of a given year being due by July 20 of
517	517	3 such year; with the return for July, August and September of a
518	518	4 given year being due by October 20 of such year, and with the
519	519	5 return for October, November and December of a given year
520	520	6 being due by January 20 of the following year.
521	521	7 If the retailer is otherwise required to file a monthly or
522	522	8 quarterly return and if the retailer's average monthly tax
523	523	9 liability to the Department does not exceed $50, the
524	524	10 Department may authorize his returns to be filed on an annual
525	525	11 basis, with the return for a given year being due by January 20
526	526	12 of the following year.
527	527	13 Such quarter annual and annual returns, as to form and
528	528	14 substance, shall be subject to the same requirements as
529	529	15 monthly returns.
530	530	16 Notwithstanding any other provision in this Act concerning
531	531	17 the time within which a retailer may file his return, in the
532	532	18 case of any retailer who ceases to engage in a kind of business
533	533	19 which makes him responsible for filing returns under this Act,
534	534	20 such retailer shall file a final return under this Act with the
535	535	21 Department not more than one month after discontinuing such
536	536	22 business.
537	537	23 In addition, with respect to motor vehicles, watercraft,
538	538	24 aircraft, and trailers that are required to be registered with
539	539	25 an agency of this State, except as otherwise provided in this
540	540	26 Section, every retailer selling this kind of tangible personal
541	541
542	542
543	543
544	544
545	545
546	546	SB1836 - 14 - LRB104 03832 HLH 13856 b
547	547
548	548
549	549	SB1836- 15 -LRB104 03832 HLH 13856 b SB1836 - 15 - LRB104 03832 HLH 13856 b
550	550	SB1836 - 15 - LRB104 03832 HLH 13856 b
551	551	1 property shall file, with the Department, upon a form to be
552	552	2 prescribed and supplied by the Department, a separate return
553	553	3 for each such item of tangible personal property which the
554	554	4 retailer sells, except that if, in the same transaction, (i) a
555	555	5 retailer of aircraft, watercraft, motor vehicles or trailers
556	556	6 transfers more than one aircraft, watercraft, motor vehicle or
557	557	7 trailer to another aircraft, watercraft, motor vehicle or
558	558	8 trailer retailer for the purpose of resale or (ii) a retailer
559	559	9 of aircraft, watercraft, motor vehicles, or trailers transfers
560	560	10 more than one aircraft, watercraft, motor vehicle, or trailer
561	561	11 to a purchaser for use as a qualifying rolling stock as
562	562	12 provided in Section 3-55 of this Act, then that seller may
563	563	13 report the transfer of all the aircraft, watercraft, motor
564	564	14 vehicles or trailers involved in that transaction to the
565	565	15 Department on the same uniform invoice-transaction reporting
566	566	16 return form. For purposes of this Section, "watercraft" means
567	567	17 a Class 2, Class 3, or Class 4 watercraft as defined in Section
568	568	18 3-2 of the Boat Registration and Safety Act, a personal
569	569	19 watercraft, or any boat equipped with an inboard motor.
570	570	20 In addition, with respect to motor vehicles, watercraft,
571	571	21 aircraft, and trailers that are required to be registered with
572	572	22 an agency of this State, every person who is engaged in the
573	573	23 business of leasing or renting such items and who, in
574	574	24 connection with such business, sells any such item to a
575	575	25 retailer for the purpose of resale is, notwithstanding any
576	576	26 other provision of this Section to the contrary, authorized to
577	577
578	578
579	579
580	580
581	581
582	582	SB1836 - 15 - LRB104 03832 HLH 13856 b
583	583
584	584
585	585	SB1836- 16 -LRB104 03832 HLH 13856 b SB1836 - 16 - LRB104 03832 HLH 13856 b
586	586	SB1836 - 16 - LRB104 03832 HLH 13856 b
587	587	1 meet the return-filing requirement of this Act by reporting
588	588	2 the transfer of all the aircraft, watercraft, motor vehicles,
589	589	3 or trailers transferred for resale during a month to the
590	590	4 Department on the same uniform invoice-transaction reporting
591	591	5 return form on or before the 20th of the month following the
592	592	6 month in which the transfer takes place. Notwithstanding any
593	593	7 other provision of this Act to the contrary, all returns filed
594	594	8 under this paragraph must be filed by electronic means in the
595	595	9 manner and form as required by the Department.
596	596	10 The transaction reporting return in the case of motor
597	597	11 vehicles or trailers that are required to be registered with
598	598	12 an agency of this State, shall be the same document as the
599	599	13 Uniform Invoice referred to in Section 5-402 of the Illinois
600	600	14 Vehicle Code and must show the name and address of the seller;
601	601	15 the name and address of the purchaser; the amount of the
602	602	16 selling price including the amount allowed by the retailer for
603	603	17 traded-in property, if any; the amount allowed by the retailer
604	604	18 for the traded-in tangible personal property, if any, to the
605	605	19 extent to which Section 2 of this Act allows an exemption for
606	606	20 the value of traded-in property; the balance payable after
607	607	21 deducting such trade-in allowance from the total selling
608	608	22 price; the amount of tax due from the retailer with respect to
609	609	23 such transaction; the amount of tax collected from the
610	610	24 purchaser by the retailer on such transaction (or satisfactory
611	611	25 evidence that such tax is not due in that particular instance,
612	612	26 if that is claimed to be the fact); the place and date of the
613	613
614	614
615	615
616	616
617	617
618	618	SB1836 - 16 - LRB104 03832 HLH 13856 b
619	619
620	620
621	621	SB1836- 17 -LRB104 03832 HLH 13856 b SB1836 - 17 - LRB104 03832 HLH 13856 b
622	622	SB1836 - 17 - LRB104 03832 HLH 13856 b
623	623	1 sale; a sufficient identification of the property sold; such
624	624	2 other information as is required in Section 5-402 of the
625	625	3 Illinois Vehicle Code, and such other information as the
626	626	4 Department may reasonably require.
627	627	5 The transaction reporting return in the case of watercraft
628	628	6 and aircraft must show the name and address of the seller; the
629	629	7 name and address of the purchaser; the amount of the selling
630	630	8 price including the amount allowed by the retailer for
631	631	9 traded-in property, if any; the amount allowed by the retailer
632	632	10 for the traded-in tangible personal property, if any, to the
633	633	11 extent to which Section 2 of this Act allows an exemption for
634	634	12 the value of traded-in property; the balance payable after
635	635	13 deducting such trade-in allowance from the total selling
636	636	14 price; the amount of tax due from the retailer with respect to
637	637	15 such transaction; the amount of tax collected from the
638	638	16 purchaser by the retailer on such transaction (or satisfactory
639	639	17 evidence that such tax is not due in that particular instance,
640	640	18 if that is claimed to be the fact); the place and date of the
641	641	19 sale, a sufficient identification of the property sold, and
642	642	20 such other information as the Department may reasonably
643	643	21 require.
644	644	22 Such transaction reporting return shall be filed not later
645	645	23 than 20 days after the date of delivery of the item that is
646	646	24 being sold, but may be filed by the retailer at any time sooner
647	647	25 than that if he chooses to do so. The transaction reporting
648	648	26 return and tax remittance or proof of exemption from the tax
649	649
650	650
651	651
652	652
653	653
654	654	SB1836 - 17 - LRB104 03832 HLH 13856 b
655	655
656	656
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658	658	SB1836 - 18 - LRB104 03832 HLH 13856 b
659	659	1 that is imposed by this Act may be transmitted to the
660	660	2 Department by way of the State agency with which, or State
661	661	3 officer with whom, the tangible personal property must be
662	662	4 titled or registered (if titling or registration is required)
663	663	5 if the Department and such agency or State officer determine
664	664	6 that this procedure will expedite the processing of
665	665	7 applications for title or registration.
666	666	8 With each such transaction reporting return, the retailer
667	667	9 shall remit the proper amount of tax due (or shall submit
668	668	10 satisfactory evidence that the sale is not taxable if that is
669	669	11 the case), to the Department or its agents, whereupon the
670	670	12 Department shall issue, in the purchaser's name, a tax receipt
671	671	13 (or a certificate of exemption if the Department is satisfied
672	672	14 that the particular sale is tax exempt) which such purchaser
673	673	15 may submit to the agency with which, or State officer with
674	674	16 whom, he must title or register the tangible personal property
675	675	17 that is involved (if titling or registration is required) in
676	676	18 support of such purchaser's application for an Illinois
677	677	19 certificate or other evidence of title or registration to such
678	678	20 tangible personal property.
679	679	21 No retailer's failure or refusal to remit tax under this
680	680	22 Act precludes a user, who has paid the proper tax to the
681	681	23 retailer, from obtaining his certificate of title or other
682	682	24 evidence of title or registration (if titling or registration
683	683	25 is required) upon satisfying the Department that such user has
684	684	26 paid the proper tax (if tax is due) to the retailer. The
685	685
686	686
687	687
688	688
689	689
690	690	SB1836 - 18 - LRB104 03832 HLH 13856 b
691	691
692	692
693	693	SB1836- 19 -LRB104 03832 HLH 13856 b SB1836 - 19 - LRB104 03832 HLH 13856 b
694	694	SB1836 - 19 - LRB104 03832 HLH 13856 b
695	695	1 Department shall adopt appropriate rules to carry out the
696	696	2 mandate of this paragraph.
697	697	3 If the user who would otherwise pay tax to the retailer
698	698	4 wants the transaction reporting return filed and the payment
699	699	5 of tax or proof of exemption made to the Department before the
700	700	6 retailer is willing to take these actions and such user has not
701	701	7 paid the tax to the retailer, such user may certify to the fact
702	702	8 of such delay by the retailer, and may (upon the Department
703	703	9 being satisfied of the truth of such certification) transmit
704	704	10 the information required by the transaction reporting return
705	705	11 and the remittance for tax or proof of exemption directly to
706	706	12 the Department and obtain his tax receipt or exemption
707	707	13 determination, in which event the transaction reporting return
708	708	14 and tax remittance (if a tax payment was required) shall be
709	709	15 credited by the Department to the proper retailer's account
710	710	16 with the Department, but without the vendor's discount
711	711	17 provided for in this Section being allowed. When the user pays
712	712	18 the tax directly to the Department, he shall pay the tax in the
713	713	19 same amount and in the same form in which it would be remitted
714	714	20 if the tax had been remitted to the Department by the retailer.
715	715	21 Where a retailer collects the tax with respect to the
716	716	22 selling price of tangible personal property which he sells and
717	717	23 the purchaser thereafter returns such tangible personal
718	718	24 property and the retailer refunds the selling price thereof to
719	719	25 the purchaser, such retailer shall also refund, to the
720	720	26 purchaser, the tax so collected from the purchaser. When
721	721
722	722
723	723
724	724
725	725
726	726	SB1836 - 19 - LRB104 03832 HLH 13856 b
727	727
728	728
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730	730	SB1836 - 20 - LRB104 03832 HLH 13856 b
731	731	1 filing his return for the period in which he refunds such tax
732	732	2 to the purchaser, the retailer may deduct the amount of the tax
733	733	3 so refunded by him to the purchaser from any other use tax
734	734	4 which such retailer may be required to pay or remit to the
735	735	5 Department, as shown by such return, if the amount of the tax
736	736	6 to be deducted was previously remitted to the Department by
737	737	7 such retailer. If the retailer has not previously remitted the
738	738	8 amount of such tax to the Department, he is entitled to no
739	739	9 deduction under this Act upon refunding such tax to the
740	740	10 purchaser.
741	741	11 Any retailer filing a return under this Section shall also
742	742	12 include (for the purpose of paying tax thereon) the total tax
743	743	13 covered by such return upon the selling price of tangible
744	744	14 personal property purchased by him at retail from a retailer,
745	745	15 but as to which the tax imposed by this Act was not collected
746	746	16 from the retailer filing such return, and such retailer shall
747	747	17 remit the amount of such tax to the Department when filing such
748	748	18 return.
749	749	19 If experience indicates such action to be practicable, the
750	750	20 Department may prescribe and furnish a combination or joint
751	751	21 return which will enable retailers, who are required to file
752	752	22 returns hereunder and also under the Retailers' Occupation Tax
753	753	23 Act, to furnish all the return information required by both
754	754	24 Acts on the one form.
755	755	25 Where the retailer has more than one business registered
756	756	26 with the Department under separate registration under this
757	757
758	758
759	759
760	760
761	761
762	762	SB1836 - 20 - LRB104 03832 HLH 13856 b
763	763
764	764
765	765	SB1836- 21 -LRB104 03832 HLH 13856 b SB1836 - 21 - LRB104 03832 HLH 13856 b
766	766	SB1836 - 21 - LRB104 03832 HLH 13856 b
767	767	1 Act, such retailer may not file each return that is due as a
768	768	2 single return covering all such registered businesses, but
769	769	3 shall file separate returns for each such registered business.
770	770	4 Beginning January 1, 1990, each month the Department shall
771	771	5 pay into the State and Local Sales Tax Reform Fund, a special
772	772	6 fund in the State Treasury which is hereby created, the net
773	773	7 revenue realized for the preceding month from the 1% tax
774	774	8 imposed under this Act.
775	775	9 Beginning January 1, 1990, each month the Department shall
776	776	10 pay into the County and Mass Transit District Fund 4% of the
777	777	11 net revenue realized for the preceding month from the 6.25%
778	778	12 general rate on the selling price of tangible personal
779	779	13 property which is purchased outside Illinois at retail from a
780	780	14 retailer and which is titled or registered by an agency of this
781	781	15 State's government.
782	782	16 Beginning January 1, 1990, each month the Department shall
783	783	17 pay into the State and Local Sales Tax Reform Fund, a special
784	784	18 fund in the State Treasury, 20% of the net revenue realized for
785	785	19 the preceding month from the 6.25% general rate on the selling
786	786	20 price of tangible personal property, other than (i) tangible
787	787	21 personal property which is purchased outside Illinois at
788	788	22 retail from a retailer and which is titled or registered by an
789	789	23 agency of this State's government and (ii) aviation fuel sold
790	790	24 on or after December 1, 2019. This exception for aviation fuel
791	791	25 only applies for so long as the revenue use requirements of 49
792	792	26 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
793	793
794	794
795	795
796	796
797	797
798	798	SB1836 - 21 - LRB104 03832 HLH 13856 b
799	799
800	800
801	801	SB1836- 22 -LRB104 03832 HLH 13856 b SB1836 - 22 - LRB104 03832 HLH 13856 b
802	802	SB1836 - 22 - LRB104 03832 HLH 13856 b
803	803	1 For aviation fuel sold on or after December 1, 2019, each
804	804	2 month the Department shall pay into the State Aviation Program
805	805	3 Fund 20% of the net revenue realized for the preceding month
806	806	4 from the 6.25% general rate on the selling price of aviation
807	807	5 fuel, less an amount estimated by the Department to be
808	808	6 required for refunds of the 20% portion of the tax on aviation
809	809	7 fuel under this Act, which amount shall be deposited into the
810	810	8 Aviation Fuel Sales Tax Refund Fund. The Department shall only
811	811	9 pay moneys into the State Aviation Program Fund and the
812	812	10 Aviation Fuels Sales Tax Refund Fund under this Act for so long
813	813	11 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
814	814	12 U.S.C. 47133 are binding on the State.
815	815	13 Beginning August 1, 2000, each month the Department shall
816	816	14 pay into the State and Local Sales Tax Reform Fund 100% of the
817	817	15 net revenue realized for the preceding month from the 1.25%
818	818	16 rate on the selling price of motor fuel and gasohol. If, in any
819	819	17 month, the tax on sales tax holiday items, as defined in
820	820	18 Section 3-6, is imposed at the rate of 1.25%, then the
821	821	19 Department shall pay 100% of the net revenue realized for that
822	822	20 month from the 1.25% rate on the selling price of sales tax
823	823	21 holiday items into the State and Local Sales Tax Reform Fund.
824	824	22 Beginning January 1, 1990, each month the Department shall
825	825	23 pay into the Local Government Tax Fund 16% of the net revenue
826	826	24 realized for the preceding month from the 6.25% general rate
827	827	25 on the selling price of tangible personal property which is
828	828	26 purchased outside Illinois at retail from a retailer and which
829	829
830	830
831	831
832	832
833	833
834	834	SB1836 - 22 - LRB104 03832 HLH 13856 b
835	835
836	836
837	837	SB1836- 23 -LRB104 03832 HLH 13856 b SB1836 - 23 - LRB104 03832 HLH 13856 b
838	838	SB1836 - 23 - LRB104 03832 HLH 13856 b
839	839	1 is titled or registered by an agency of this State's
840	840	2 government.
841	841	3 Beginning October 1, 2009, each month the Department shall
842	842	4 pay into the Capital Projects Fund an amount that is equal to
843	843	5 an amount estimated by the Department to represent 80% of the
844	844	6 net revenue realized for the preceding month from the sale of
845	845	7 candy, grooming and hygiene products, and soft drinks that had
846	846	8 been taxed at a rate of 1% prior to September 1, 2009 but that
847	847	9 are now taxed at 6.25%.
848	848	10 Beginning July 1, 2011, each month the Department shall
849	849	11 pay into the Clean Air Act Permit Fund 80% of the net revenue
850	850	12 realized for the preceding month from the 6.25% general rate
851	851	13 on the selling price of sorbents used in Illinois in the
852	852	14 process of sorbent injection as used to comply with the
853	853	15 Environmental Protection Act or the federal Clean Air Act, but
854	854	16 the total payment into the Clean Air Act Permit Fund under this
855	855	17 Act and the Retailers' Occupation Tax Act shall not exceed
856	856	18 $2,000,000 in any fiscal year.
857	857	19 Beginning on January 1, 2026, each month the Department
858	858	20 shall pay into the Fire Prevention Fund 50% of the net revenue
859	859	21 realized for the preceding month from the tax imposed on the
860	860	22 selling price of D.O.T. Class C common fireworks.
861	861	23 Beginning July 1, 2013, each month the Department shall
862	862	24 pay into the Underground Storage Tank Fund from the proceeds
863	863	25 collected under this Act, the Service Use Tax Act, the Service
864	864	26 Occupation Tax Act, and the Retailers' Occupation Tax Act an
865	865
866	866
867	867
868	868
869	869
870	870	SB1836 - 23 - LRB104 03832 HLH 13856 b
871	871
872	872
873	873	SB1836- 24 -LRB104 03832 HLH 13856 b SB1836 - 24 - LRB104 03832 HLH 13856 b
874	874	SB1836 - 24 - LRB104 03832 HLH 13856 b
875	875	1 amount equal to the average monthly deficit in the Underground
876	876	2 Storage Tank Fund during the prior year, as certified annually
877	877	3 by the Illinois Environmental Protection Agency, but the total
878	878	4 payment into the Underground Storage Tank Fund under this Act,
879	879	5 the Service Use Tax Act, the Service Occupation Tax Act, and
880	880	6 the Retailers' Occupation Tax Act shall not exceed $18,000,000
881	881	7 in any State fiscal year. As used in this paragraph, the
882	882	8 "average monthly deficit" shall be equal to the difference
883	883	9 between the average monthly claims for payment by the fund and
884	884	10 the average monthly revenues deposited into the fund,
885	885	11 excluding payments made pursuant to this paragraph.
886	886	12 Beginning July 1, 2015, of the remainder of the moneys
887	887	13 received by the Department under this Act, the Service Use Tax
888	888	14 Act, the Service Occupation Tax Act, and the Retailers'
889	889	15 Occupation Tax Act, each month the Department shall deposit
890	890	16 $500,000 into the State Crime Laboratory Fund.
891	891	17 Of the remainder of the moneys received by the Department
892	892	18 pursuant to this Act, (a) 1.75% thereof shall be paid into the
893	893	19 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
894	894	20 and after July 1, 1989, 3.8% thereof shall be paid into the
895	895	21 Build Illinois Fund; provided, however, that if in any fiscal
896	896	22 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
897	897	23 may be, of the moneys received by the Department and required
898	898	24 to be paid into the Build Illinois Fund pursuant to Section 3
899	899	25 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
900	900	26 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
901	901
902	902
903	903
904	904
905	905
906	906	SB1836 - 24 - LRB104 03832 HLH 13856 b
907	907
908	908
909	909	SB1836- 25 -LRB104 03832 HLH 13856 b SB1836 - 25 - LRB104 03832 HLH 13856 b
910	910	SB1836 - 25 - LRB104 03832 HLH 13856 b
911	911	1 Service Occupation Tax Act, such Acts being hereinafter called
912	912	2 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
913	913	3 may be, of moneys being hereinafter called the "Tax Act
914	914	4 Amount", and (2) the amount transferred to the Build Illinois
915	915	5 Fund from the State and Local Sales Tax Reform Fund shall be
916	916	6 less than the Annual Specified Amount (as defined in Section 3
917	917	7 of the Retailers' Occupation Tax Act), an amount equal to the
918	918	8 difference shall be immediately paid into the Build Illinois
919	919	9 Fund from other moneys received by the Department pursuant to
920	920	10 the Tax Acts; and further provided, that if on the last
921	921	11 business day of any month the sum of (1) the Tax Act Amount
922	922	12 required to be deposited into the Build Illinois Bond Account
923	923	13 in the Build Illinois Fund during such month and (2) the amount
924	924	14 transferred during such month to the Build Illinois Fund from
925	925	15 the State and Local Sales Tax Reform Fund shall have been less
926	926	16 than 1/12 of the Annual Specified Amount, an amount equal to
927	927	17 the difference shall be immediately paid into the Build
928	928	18 Illinois Fund from other moneys received by the Department
929	929	19 pursuant to the Tax Acts; and, further provided, that in no
930	930	20 event shall the payments required under the preceding proviso
931	931	21 result in aggregate payments into the Build Illinois Fund
932	932	22 pursuant to this clause (b) for any fiscal year in excess of
933	933	23 the greater of (i) the Tax Act Amount or (ii) the Annual
934	934	24 Specified Amount for such fiscal year; and, further provided,
935	935	25 that the amounts payable into the Build Illinois Fund under
936	936	26 this clause (b) shall be payable only until such time as the
937	937
938	938
939	939
940	940
941	941
942	942	SB1836 - 25 - LRB104 03832 HLH 13856 b
943	943
944	944
945	945	SB1836- 26 -LRB104 03832 HLH 13856 b SB1836 - 26 - LRB104 03832 HLH 13856 b
946	946	SB1836 - 26 - LRB104 03832 HLH 13856 b
947	947	1 aggregate amount on deposit under each trust indenture
948	948	2 securing Bonds issued and outstanding pursuant to the Build
949	949	3 Illinois Bond Act is sufficient, taking into account any
950	950	4 future investment income, to fully provide, in accordance with
951	951	5 such indenture, for the defeasance of or the payment of the
952	952	6 principal of, premium, if any, and interest on the Bonds
953	953	7 secured by such indenture and on any Bonds expected to be
954	954	8 issued thereafter and all fees and costs payable with respect
955	955	9 thereto, all as certified by the Director of the Bureau of the
956	956	10 Budget (now Governor's Office of Management and Budget). If on
957	957	11 the last business day of any month in which Bonds are
958	958	12 outstanding pursuant to the Build Illinois Bond Act, the
959	959	13 aggregate of the moneys deposited in the Build Illinois Bond
960	960	14 Account in the Build Illinois Fund in such month shall be less
961	961	15 than the amount required to be transferred in such month from
962	962	16 the Build Illinois Bond Account to the Build Illinois Bond
963	963	17 Retirement and Interest Fund pursuant to Section 13 of the
964	964	18 Build Illinois Bond Act, an amount equal to such deficiency
965	965	19 shall be immediately paid from other moneys received by the
966	966	20 Department pursuant to the Tax Acts to the Build Illinois
967	967	21 Fund; provided, however, that any amounts paid to the Build
968	968	22 Illinois Fund in any fiscal year pursuant to this sentence
969	969	23 shall be deemed to constitute payments pursuant to clause (b)
970	970	24 of the preceding sentence and shall reduce the amount
971	971	25 otherwise payable for such fiscal year pursuant to clause (b)
972	972	26 of the preceding sentence. The moneys received by the
973	973
974	974
975	975
976	976
977	977
978	978	SB1836 - 26 - LRB104 03832 HLH 13856 b
979	979
980	980
981	981	SB1836- 27 -LRB104 03832 HLH 13856 b SB1836 - 27 - LRB104 03832 HLH 13856 b
982	982	SB1836 - 27 - LRB104 03832 HLH 13856 b
983	983	1 Department pursuant to this Act and required to be deposited
984	984	2 into the Build Illinois Fund are subject to the pledge, claim
985	985	3 and charge set forth in Section 12 of the Build Illinois Bond
986	986	4 Act.
987	987	5 Subject to payment of amounts into the Build Illinois Fund
988	988	6 as provided in the preceding paragraph or in any amendment
989	989	7 thereto hereafter enacted, the following specified monthly
990	990	8 installment of the amount requested in the certificate of the
991	991	9 Chairman of the Metropolitan Pier and Exposition Authority
992	992	10 provided under Section 8.25f of the State Finance Act, but not
993	993	11 in excess of the sums designated as "Total Deposit", shall be
994	994	12 deposited in the aggregate from collections under Section 9 of
995	995	13 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
996	996	14 9 of the Service Occupation Tax Act, and Section 3 of the
997	997	15 Retailers' Occupation Tax Act into the McCormick Place
998	998	16 Expansion Project Fund in the specified fiscal years.
999	999	17Fiscal YearTotal Deposit181993 $0191994 53,000,000201995 58,000,000211996 61,000,000221997 64,000,000231998 68,000,000241999 71,000,000252000 75,000,000262001 80,000,000 17 Fiscal Year Total Deposit 18 1993 $0 19 1994 53,000,000 20 1995 58,000,000 21 1996 61,000,000 22 1997 64,000,000 23 1998 68,000,000 24 1999 71,000,000 25 2000 75,000,000 26 2001 80,000,000
1000	1000	17 Fiscal Year Total Deposit
1001	1001	18 1993 $0
1002	1002	19 1994 53,000,000
1003	1003	20 1995 58,000,000
1004	1004	21 1996 61,000,000
1005	1005	22 1997 64,000,000
1006	1006	23 1998 68,000,000
1007	1007	24 1999 71,000,000
1008	1008	25 2000 75,000,000
1009	1009	26 2001 80,000,000
1010	1010
1011	1011
1012	1012
1013	1013
1014	1014
1015	1015	SB1836 - 27 - LRB104 03832 HLH 13856 b
1016	1016
1017	1017
1018	1018	17 Fiscal Year Total Deposit
1019	1019	18 1993 $0
1020	1020	19 1994 53,000,000
1021	1021	20 1995 58,000,000
1022	1022	21 1996 61,000,000
1023	1023	22 1997 64,000,000
1024	1024	23 1998 68,000,000
1025	1025	24 1999 71,000,000
1026	1026	25 2000 75,000,000
1027	1027	26 2001 80,000,000
1028	1028
1029	1029
1030	1030	SB1836- 28 -LRB104 03832 HLH 13856 b SB1836 - 28 - LRB104 03832 HLH 13856 b
1031	1031	SB1836 - 28 - LRB104 03832 HLH 13856 b
1032	1032	12002 93,000,00022003 99,000,00032004103,000,00042005108,000,00052006113,000,00062007119,000,00072008126,000,00082009132,000,00092010139,000,000102011146,000,000112012153,000,000122013161,000,000132014170,000,000142015179,000,000152016189,000,000162017199,000,000172018210,000,000182019221,000,000192020233,000,000202021300,000,000212022300,000,000222023300,000,000232024 300,000,000242025 300,000,000252026 300,000,000262027 375,000,000 1 2002 93,000,000 2 2003 99,000,000 3 2004 103,000,000 4 2005 108,000,000 5 2006 113,000,000 6 2007 119,000,000 7 2008 126,000,000 8 2009 132,000,000 9 2010 139,000,000 10 2011 146,000,000 11 2012 153,000,000 12 2013 161,000,000 13 2014 170,000,000 14 2015 179,000,000 15 2016 189,000,000 16 2017 199,000,000 17 2018 210,000,000 18 2019 221,000,000 19 2020 233,000,000 20 2021 300,000,000 21 2022 300,000,000 22 2023 300,000,000 23 2024 300,000,000 24 2025 300,000,000 25 2026 300,000,000 26 2027 375,000,000
1033	1033	1 2002 93,000,000
1034	1034	2 2003 99,000,000
1035	1035	3 2004 103,000,000
1036	1036	4 2005 108,000,000
1037	1037	5 2006 113,000,000
1038	1038	6 2007 119,000,000
1039	1039	7 2008 126,000,000
1040	1040	8 2009 132,000,000
1041	1041	9 2010 139,000,000
1042	1042	10 2011 146,000,000
1043	1043	11 2012 153,000,000
1044	1044	12 2013 161,000,000
1045	1045	13 2014 170,000,000
1046	1046	14 2015 179,000,000
1047	1047	15 2016 189,000,000
1048	1048	16 2017 199,000,000
1049	1049	17 2018 210,000,000
1050	1050	18 2019 221,000,000
1051	1051	19 2020 233,000,000
1052	1052	20 2021 300,000,000
1053	1053	21 2022 300,000,000
1054	1054	22 2023 300,000,000
1055	1055	23 2024 300,000,000
1056	1056	24 2025 300,000,000
1057	1057	25 2026 300,000,000
1058	1058	26 2027 375,000,000
1059	1059
1060	1060
1061	1061
1062	1062
1063	1063
1064	1064	SB1836 - 28 - LRB104 03832 HLH 13856 b
1065	1065
1066	1066	1 2002 93,000,000
1067	1067	2 2003 99,000,000
1068	1068	3 2004 103,000,000
1069	1069	4 2005 108,000,000
1070	1070	5 2006 113,000,000
1071	1071	6 2007 119,000,000
1072	1072	7 2008 126,000,000
1073	1073	8 2009 132,000,000
1074	1074	9 2010 139,000,000
1075	1075	10 2011 146,000,000
1076	1076	11 2012 153,000,000
1077	1077	12 2013 161,000,000
1078	1078	13 2014 170,000,000
1079	1079	14 2015 179,000,000
1080	1080	15 2016 189,000,000
1081	1081	16 2017 199,000,000
1082	1082	17 2018 210,000,000
1083	1083	18 2019 221,000,000
1084	1084	19 2020 233,000,000
1085	1085	20 2021 300,000,000
1086	1086	21 2022 300,000,000
1087	1087	22 2023 300,000,000
1088	1088	23 2024 300,000,000
1089	1089	24 2025 300,000,000
1090	1090	25 2026 300,000,000
1091	1091	26 2027 375,000,000
1092	1092
1093	1093
1094	1094	SB1836- 29 -LRB104 03832 HLH 13856 b SB1836 - 29 - LRB104 03832 HLH 13856 b
1095	1095	SB1836 - 29 - LRB104 03832 HLH 13856 b
1096	1096	12028 375,000,00022029 375,000,00032030 375,000,00042031 375,000,00052032 375,000,00062033 375,000,000 72034375,000,00082035375,000,00092036450,000,00010and 11each fiscal year 12thereafter that bonds 13are outstanding under 14Section 13.2 of the 15Metropolitan Pier and 16Exposition Authority Act, 17but not after fiscal year 2060. 1 2028 375,000,000 2 2029 375,000,000 3 2030 375,000,000 4 2031 375,000,000 5 2032 375,000,000 6 2033 375,000,000 7 2034 375,000,000 8 2035 375,000,000 9 2036 450,000,000 10 and 11 each fiscal year 12 thereafter that bonds 13 are outstanding under 14 Section 13.2 of the 15 Metropolitan Pier and 16 Exposition Authority Act, 17 but not after fiscal year 2060.
1097	1097	1 2028 375,000,000
1098	1098	2 2029 375,000,000
1099	1099	3 2030 375,000,000
1100	1100	4 2031 375,000,000
1101	1101	5 2032 375,000,000
1102	1102	6 2033 375,000,000
1103	1103	7 2034 375,000,000
1104	1104	8 2035 375,000,000
1105	1105	9 2036 450,000,000
1106	1106	10 and
1107	1107	11 each fiscal year
1108	1108	12 thereafter that bonds
1109	1109	13 are outstanding under
1110	1110	14 Section 13.2 of the
1111	1111	15 Metropolitan Pier and
1112	1112	16 Exposition Authority Act,
1113	1113	17 but not after fiscal year 2060.
1114	1114	18 Beginning July 20, 1993 and in each month of each fiscal
1115	1115	19 year thereafter, one-eighth of the amount requested in the
1116	1116	20 certificate of the Chairman of the Metropolitan Pier and
1117	1117	21 Exposition Authority for that fiscal year, less the amount
1118	1118	22 deposited into the McCormick Place Expansion Project Fund by
1119	1119	23 the State Treasurer in the respective month under subsection
1120	1120	24 (g) of Section 13 of the Metropolitan Pier and Exposition
1121	1121	25 Authority Act, plus cumulative deficiencies in the deposits
1122	1122	26 required under this Section for previous months and years,
1123	1123
1124	1124
1125	1125
1126	1126
1127	1127
1128	1128	SB1836 - 29 - LRB104 03832 HLH 13856 b
1129	1129
1130	1130	1 2028 375,000,000
1131	1131	2 2029 375,000,000
1132	1132	3 2030 375,000,000
1133	1133	4 2031 375,000,000
1134	1134	5 2032 375,000,000
1135	1135	6 2033 375,000,000
1136	1136	7 2034 375,000,000
1137	1137	8 2035 375,000,000
1138	1138	9 2036 450,000,000
1139	1139	10 and
1140	1140	11 each fiscal year
1141	1141	12 thereafter that bonds
1142	1142	13 are outstanding under
1143	1143	14 Section 13.2 of the
1144	1144	15 Metropolitan Pier and
1145	1145	16 Exposition Authority Act,
1146	1146	17 but not after fiscal year 2060.
1147	1147
1148	1148
1149	1149	SB1836- 30 -LRB104 03832 HLH 13856 b SB1836 - 30 - LRB104 03832 HLH 13856 b
1150	1150	SB1836 - 30 - LRB104 03832 HLH 13856 b
1151	1151	1 shall be deposited into the McCormick Place Expansion Project
1152	1152	2 Fund, until the full amount requested for the fiscal year, but
1153	1153	3 not in excess of the amount specified above as "Total
1154	1154	4 Deposit", has been deposited.
1155	1155	5 Subject to payment of amounts into the Capital Projects
1156	1156	6 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
1157	1157	7 and the McCormick Place Expansion Project Fund pursuant to the
1158	1158	8 preceding paragraphs or in any amendments thereto hereafter
1159	1159	9 enacted, for aviation fuel sold on or after December 1, 2019,
1160	1160	10 the Department shall each month deposit into the Aviation Fuel
1161	1161	11 Sales Tax Refund Fund an amount estimated by the Department to
1162	1162	12 be required for refunds of the 80% portion of the tax on
1163	1163	13 aviation fuel under this Act. The Department shall only
1164	1164	14 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
1165	1165	15 under this paragraph for so long as the revenue use
1166	1166	16 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
1167	1167	17 binding on the State.
1168	1168	18 Subject to payment of amounts into the Build Illinois Fund
1169	1169	19 and the McCormick Place Expansion Project Fund pursuant to the
1170	1170	20 preceding paragraphs or in any amendments thereto hereafter
1171	1171	21 enacted, beginning July 1, 1993 and ending on September 30,
1172	1172	22 2013, the Department shall each month pay into the Illinois
1173	1173	23 Tax Increment Fund 0.27% of 80% of the net revenue realized for
1174	1174	24 the preceding month from the 6.25% general rate on the selling
1175	1175	25 price of tangible personal property.
1176	1176	26 Subject to payment of amounts into the Build Illinois
1177	1177
1178	1178
1179	1179
1180	1180
1181	1181
1182	1182	SB1836 - 30 - LRB104 03832 HLH 13856 b
1183	1183
1184	1184
1185	1185	SB1836- 31 -LRB104 03832 HLH 13856 b SB1836 - 31 - LRB104 03832 HLH 13856 b
1186	1186	SB1836 - 31 - LRB104 03832 HLH 13856 b
1187	1187	1 Fund, the McCormick Place Expansion Project Fund, the Illinois
1188	1188	2 Tax Increment Fund, and the Energy Infrastructure Fund
1189	1189	3 pursuant to the preceding paragraphs or in any amendments to
1190	1190	4 this Section hereafter enacted, beginning on the first day of
1191	1191	5 the first calendar month to occur on or after August 26, 2014
1192	1192	6 (the effective date of Public Act 98-1098), each month, from
1193	1193	7 the collections made under Section 9 of the Use Tax Act,
1194	1194	8 Section 9 of the Service Use Tax Act, Section 9 of the Service
1195	1195	9 Occupation Tax Act, and Section 3 of the Retailers' Occupation
1196	1196	10 Tax Act, the Department shall pay into the Tax Compliance and
1197	1197	11 Administration Fund, to be used, subject to appropriation, to
1198	1198	12 fund additional auditors and compliance personnel at the
1199	1199	13 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
1200	1200	14 the cash receipts collected during the preceding fiscal year
1201	1201	15 by the Audit Bureau of the Department under the Use Tax Act,
1202	1202	16 the Service Use Tax Act, the Service Occupation Tax Act, the
1203	1203	17 Retailers' Occupation Tax Act, and associated local occupation
1204	1204	18 and use taxes administered by the Department.
1205	1205	19 Subject to payments of amounts into the Build Illinois
1206	1206	20 Fund, the McCormick Place Expansion Project Fund, the Illinois
1207	1207	21 Tax Increment Fund, and the Tax Compliance and Administration
1208	1208	22 Fund as provided in this Section, beginning on July 1, 2018 the
1209	1209	23 Department shall pay each month into the Downstate Public
1210	1210	24 Transportation Fund the moneys required to be so paid under
1211	1211	25 Section 2-3 of the Downstate Public Transportation Act.
1212	1212	26 Subject to successful execution and delivery of a
1213	1213
1214	1214
1215	1215
1216	1216
1217	1217
1218	1218	SB1836 - 31 - LRB104 03832 HLH 13856 b
1219	1219
1220	1220
1221	1221	SB1836- 32 -LRB104 03832 HLH 13856 b SB1836 - 32 - LRB104 03832 HLH 13856 b
1222	1222	SB1836 - 32 - LRB104 03832 HLH 13856 b
1223	1223	1 public-private agreement between the public agency and private
1224	1224	2 entity and completion of the civic build, beginning on July 1,
1225	1225	3 2023, of the remainder of the moneys received by the
1226	1226	4 Department under the Use Tax Act, the Service Use Tax Act, the
1227	1227	5 Service Occupation Tax Act, and this Act, the Department shall
1228	1228	6 deposit the following specified deposits in the aggregate from
1229	1229	7 collections under the Use Tax Act, the Service Use Tax Act, the
1230	1230	8 Service Occupation Tax Act, and the Retailers' Occupation Tax
1231	1231	9 Act, as required under Section 8.25g of the State Finance Act
1232	1232	10 for distribution consistent with the Public-Private
1233	1233	11 Partnership for Civic and Transit Infrastructure Project Act.
1234	1234	12 The moneys received by the Department pursuant to this Act and
1235	1235	13 required to be deposited into the Civic and Transit
1236	1236	14 Infrastructure Fund are subject to the pledge, claim, and
1237	1237	15 charge set forth in Section 25-55 of the Public-Private
1238	1238	16 Partnership for Civic and Transit Infrastructure Project Act.
1239	1239	17 As used in this paragraph, "civic build", "private entity",
1240	1240	18 "public-private agreement", and "public agency" have the
1241	1241	19 meanings provided in Section 25-10 of the Public-Private
1242	1242	20 Partnership for Civic and Transit Infrastructure Project Act.
1243	1243	21 Fiscal Year............................Total Deposit
1244	1244	22 2024....................................$200,000,000
1245	1245	23 2025....................................$206,000,000
1246	1246	24 2026....................................$212,200,000
1247	1247	25 2027....................................$218,500,000
1248	1248	26 2028....................................$225,100,000
1249	1249
1250	1250
1251	1251
1252	1252
1253	1253
1254	1254	SB1836 - 32 - LRB104 03832 HLH 13856 b
1255	1255
1256	1256
1257	1257	SB1836- 33 -LRB104 03832 HLH 13856 b SB1836 - 33 - LRB104 03832 HLH 13856 b
1258	1258	SB1836 - 33 - LRB104 03832 HLH 13856 b
1259	1259	1 2029....................................$288,700,000
1260	1260	2 2030....................................$298,900,000
1261	1261	3 2031....................................$309,300,000
1262	1262	4 2032....................................$320,100,000
1263	1263	5 2033....................................$331,200,000
1264	1264	6 2034....................................$341,200,000
1265	1265	7 2035....................................$351,400,000
1266	1266	8 2036....................................$361,900,000
1267	1267	9 2037....................................$372,800,000
1268	1268	10 2038....................................$384,000,000
1269	1269	11 2039....................................$395,500,000
1270	1270	12 2040....................................$407,400,000
1271	1271	13 2041....................................$419,600,000
1272	1272	14 2042....................................$432,200,000
1273	1273	15 2043....................................$445,100,000
1274	1274	16 Beginning July 1, 2021 and until July 1, 2022, subject to
1275	1275	17 the payment of amounts into the State and Local Sales Tax
1276	1276	18 Reform Fund, the Build Illinois Fund, the McCormick Place
1277	1277	19 Expansion Project Fund, the Illinois Tax Increment Fund, and
1278	1278	20 the Tax Compliance and Administration Fund as provided in this
1279	1279	21 Section, the Department shall pay each month into the Road
1280	1280	22 Fund the amount estimated to represent 16% of the net revenue
1281	1281	23 realized from the taxes imposed on motor fuel and gasohol.
1282	1282	24 Beginning July 1, 2022 and until July 1, 2023, subject to the
1283	1283	25 payment of amounts into the State and Local Sales Tax Reform
1284	1284	26 Fund, the Build Illinois Fund, the McCormick Place Expansion
1285	1285
1286	1286
1287	1287
1288	1288
1289	1289
1290	1290	SB1836 - 33 - LRB104 03832 HLH 13856 b
1291	1291
1292	1292
1293	1293	SB1836- 34 -LRB104 03832 HLH 13856 b SB1836 - 34 - LRB104 03832 HLH 13856 b
1294	1294	SB1836 - 34 - LRB104 03832 HLH 13856 b
1295	1295	1 Project Fund, the Illinois Tax Increment Fund, and the Tax
1296	1296	2 Compliance and Administration Fund as provided in this
1297	1297	3 Section, the Department shall pay each month into the Road
1298	1298	4 Fund the amount estimated to represent 32% of the net revenue
1299	1299	5 realized from the taxes imposed on motor fuel and gasohol.
1300	1300	6 Beginning July 1, 2023 and until July 1, 2024, subject to the
1301	1301	7 payment of amounts into the State and Local Sales Tax Reform
1302	1302	8 Fund, the Build Illinois Fund, the McCormick Place Expansion
1303	1303	9 Project Fund, the Illinois Tax Increment Fund, and the Tax
1304	1304	10 Compliance and Administration Fund as provided in this
1305	1305	11 Section, the Department shall pay each month into the Road
1306	1306	12 Fund the amount estimated to represent 48% of the net revenue
1307	1307	13 realized from the taxes imposed on motor fuel and gasohol.
1308	1308	14 Beginning July 1, 2024 and until July 1, 2025, subject to the
1309	1309	15 payment of amounts into the State and Local Sales Tax Reform
1310	1310	16 Fund, the Build Illinois Fund, the McCormick Place Expansion
1311	1311	17 Project Fund, the Illinois Tax Increment Fund, and the Tax
1312	1312	18 Compliance and Administration Fund as provided in this
1313	1313	19 Section, the Department shall pay each month into the Road
1314	1314	20 Fund the amount estimated to represent 64% of the net revenue
1315	1315	21 realized from the taxes imposed on motor fuel and gasohol.
1316	1316	22 Beginning on July 1, 2025, subject to the payment of amounts
1317	1317	23 into the State and Local Sales Tax Reform Fund, the Build
1318	1318	24 Illinois Fund, the McCormick Place Expansion Project Fund, the
1319	1319	25 Illinois Tax Increment Fund, and the Tax Compliance and
1320	1320	26 Administration Fund as provided in this Section, the
1321	1321
1322	1322
1323	1323
1324	1324
1325	1325
1326	1326	SB1836 - 34 - LRB104 03832 HLH 13856 b
1327	1327
1328	1328
1329	1329	SB1836- 35 -LRB104 03832 HLH 13856 b SB1836 - 35 - LRB104 03832 HLH 13856 b
1330	1330	SB1836 - 35 - LRB104 03832 HLH 13856 b
1331	1331	1 Department shall pay each month into the Road Fund the amount
1332	1332	2 estimated to represent 80% of the net revenue realized from
1333	1333	3 the taxes imposed on motor fuel and gasohol. As used in this
1334	1334	4 paragraph "motor fuel" has the meaning given to that term in
1335	1335	5 Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
1336	1336	6 meaning given to that term in Section 3-40 of this Act.
1337	1337	7 Of the remainder of the moneys received by the Department
1338	1338	8 pursuant to this Act, 75% thereof shall be paid into the State
1339	1339	9 Treasury and 25% shall be reserved in a special account and
1340	1340	10 used only for the transfer to the Common School Fund as part of
1341	1341	11 the monthly transfer from the General Revenue Fund in
1342	1342	12 accordance with Section 8a of the State Finance Act.
1343	1343	13 As soon as possible after the first day of each month, upon
1344	1344	14 certification of the Department of Revenue, the Comptroller
1345	1345	15 shall order transferred and the Treasurer shall transfer from
1346	1346	16 the General Revenue Fund to the Motor Fuel Tax Fund an amount
1347	1347	17 equal to 1.7% of 80% of the net revenue realized under this Act
1348	1348	18 for the second preceding month. Beginning April 1, 2000, this
1349	1349	19 transfer is no longer required and shall not be made.
1350	1350	20 Net revenue realized for a month shall be the revenue
1351	1351	21 collected by the State pursuant to this Act, less the amount
1352	1352	22 paid out during that month as refunds to taxpayers for
1353	1353	23 overpayment of liability.
1354	1354	24 For greater simplicity of administration, manufacturers,
1355	1355	25 importers and wholesalers whose products are sold at retail in
1356	1356	26 Illinois by numerous retailers, and who wish to do so, may
1357	1357
1358	1358
1359	1359
1360	1360
1361	1361
1362	1362	SB1836 - 35 - LRB104 03832 HLH 13856 b
1363	1363
1364	1364
1365	1365	SB1836- 36 -LRB104 03832 HLH 13856 b SB1836 - 36 - LRB104 03832 HLH 13856 b
1366	1366	SB1836 - 36 - LRB104 03832 HLH 13856 b
1367	1367	1 assume the responsibility for accounting and paying to the
1368	1368	2 Department all tax accruing under this Act with respect to
1369	1369	3 such sales, if the retailers who are affected do not make
1370	1370	4 written objection to the Department to this arrangement.
1371	1371	5 (Source: P.A. 102-700, Article 60, Section 60-15, eff.
1372	1372	6 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
1373	1373	7 102-1019, eff. 1-1-23; 103-154, eff. 6-30-23; 103-363, eff.
1374	1374	8 7-28-23; 103-592, Article 75, Section 75-5, eff. 1-1-25;
1375	1375	9 103-592, Article 110, Section 110-5, eff. 6-7-24; revised
1376	1376	10 11-26-24.)
1377	1377	11 Section 10. The Service Use Tax Act is amended by changing
1378	1378	12 Section 9 as follows:
1379	1379	13 (35 ILCS 110/9)
1380	1380	14 Sec. 9. Each serviceman required or authorized to collect
1381	1381	15 the tax herein imposed shall pay to the Department the amount
1382	1382	16 of such tax (except as otherwise provided) at the time when he
1383	1383	17 is required to file his return for the period during which such
1384	1384	18 tax was collected, less a discount of 2.1% prior to January 1,
1385	1385	19 1990 and 1.75% on and after January 1, 1990, or $5 per calendar
1386	1386	20 year, whichever is greater, which is allowed to reimburse the
1387	1387	21 serviceman for expenses incurred in collecting the tax,
1388	1388	22 keeping records, preparing and filing returns, remitting the
1389	1389	23 tax, and supplying data to the Department on request.
1390	1390	24 Beginning with returns due on or after January 1, 2025, the
1391	1391
1392	1392
1393	1393
1394	1394
1395	1395
1396	1396	SB1836 - 36 - LRB104 03832 HLH 13856 b
1397	1397
1398	1398
1399	1399	SB1836- 37 -LRB104 03832 HLH 13856 b SB1836 - 37 - LRB104 03832 HLH 13856 b
1400	1400	SB1836 - 37 - LRB104 03832 HLH 13856 b
1401	1401	1 vendor's discount allowed in this Section, the Retailers'
1402	1402	2 Occupation Tax Act, the Service Occupation Tax Act, and the
1403	1403	3 Use Tax Act, including any local tax administered by the
1404	1404	4 Department and reported on the same return, shall not exceed
1405	1405	5 $1,000 per month in the aggregate. When determining the
1406	1406	6 discount allowed under this Section, servicemen shall include
1407	1407	7 the amount of tax that would have been due at the 1% rate but
1408	1408	8 for the 0% rate imposed under Public Act 102-700 this
1409	1409	9 amendatory Act of the 102nd General Assembly. The discount
1410	1410	10 under this Section is not allowed for the 1.25% portion of
1411	1411	11 taxes paid on aviation fuel that is subject to the revenue use
1412	1412	12 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
1413	1413	13 discount allowed under this Section is allowed only for
1414	1414	14 returns that are filed in the manner required by this Act. The
1415	1415	15 Department may disallow the discount for servicemen whose
1416	1416	16 certificate of registration is revoked at the time the return
1417	1417	17 is filed, but only if the Department's decision to revoke the
1418	1418	18 certificate of registration has become final. A serviceman
1419	1419	19 need not remit that part of any tax collected by him to the
1420	1420	20 extent that he is required to pay and does pay the tax imposed
1421	1421	21 by the Service Occupation Tax Act with respect to his sale of
1422	1422	22 service involving the incidental transfer by him of the same
1423	1423	23 property.
1424	1424	24 Except as provided hereinafter in this Section, on or
1425	1425	25 before the twentieth day of each calendar month, such
1426	1426	26 serviceman shall file a return for the preceding calendar
1427	1427
1428	1428
1429	1429
1430	1430
1431	1431
1432	1432	SB1836 - 37 - LRB104 03832 HLH 13856 b
1433	1433
1434	1434
1435	1435	SB1836- 38 -LRB104 03832 HLH 13856 b SB1836 - 38 - LRB104 03832 HLH 13856 b
1436	1436	SB1836 - 38 - LRB104 03832 HLH 13856 b
1437	1437	1 month in accordance with reasonable Rules and Regulations to
1438	1438	2 be promulgated by the Department. Such return shall be filed
1439	1439	3 on a form prescribed by the Department and shall contain such
1440	1440	4 information as the Department may reasonably require. The
1441	1441	5 return shall include the gross receipts which were received
1442	1442	6 during the preceding calendar month or quarter on the
1443	1443	7 following items upon which tax would have been due but for the
1444	1444	8 0% rate imposed under Public Act 102-700 this amendatory Act
1445	1445	9 of the 102nd General Assembly: (i) food for human consumption
1446	1446	10 that is to be consumed off the premises where it is sold (other
1447	1447	11 than alcoholic beverages, food consisting of or infused with
1448	1448	12 adult use cannabis, soft drinks, and food that has been
1449	1449	13 prepared for immediate consumption); and (ii) food prepared
1450	1450	14 for immediate consumption and transferred incident to a sale
1451	1451	15 of service subject to this Act or the Service Occupation Tax
1452	1452	16 Act by an entity licensed under the Hospital Licensing Act,
1453	1453	17 the Nursing Home Care Act, the Assisted Living and Shared
1454	1454	18 Housing Act, the ID/DD Community Care Act, the MC/DD Act, the
1455	1455	19 Specialized Mental Health Rehabilitation Act of 2013, or the
1456	1456	20 Child Care Act of 1969, or an entity that holds a permit issued
1457	1457	21 pursuant to the Life Care Facilities Act. The return shall
1458	1458	22 also include the amount of tax that would have been due on the
1459	1459	23 items listed in the previous sentence but for the 0% rate
1460	1460	24 imposed under Public Act 102-700 this amendatory Act of the
1461	1461	25 102nd General Assembly.
1462	1462	26 In the case of leases, except as otherwise provided in
1463	1463
1464	1464
1465	1465
1466	1466
1467	1467
1468	1468	SB1836 - 38 - LRB104 03832 HLH 13856 b
1469	1469
1470	1470
1471	1471	SB1836- 39 -LRB104 03832 HLH 13856 b SB1836 - 39 - LRB104 03832 HLH 13856 b
1472	1472	SB1836 - 39 - LRB104 03832 HLH 13856 b
1473	1473	1 this Act, the lessor, in collecting the tax, may collect for
1474	1474	2 each tax return period, only the tax applicable to that part of
1475	1475	3 the selling price actually received during such tax return
1476	1476	4 period.
1477	1477	5 On and after January 1, 2018, with respect to servicemen
1478	1478	6 whose annual gross receipts average $20,000 or more, all
1479	1479	7 returns required to be filed pursuant to this Act shall be
1480	1480	8 filed electronically. Servicemen who demonstrate that they do
1481	1481	9 not have access to the Internet or demonstrate hardship in
1482	1482	10 filing electronically may petition the Department to waive the
1483	1483	11 electronic filing requirement.
1484	1484	12 The Department may require returns to be filed on a
1485	1485	13 quarterly basis. If so required, a return for each calendar
1486	1486	14 quarter shall be filed on or before the twentieth day of the
1487	1487	15 calendar month following the end of such calendar quarter. The
1488	1488	16 taxpayer shall also file a return with the Department for each
1489	1489	17 of the first two months of each calendar quarter, on or before
1490	1490	18 the twentieth day of the following calendar month, stating:
1491	1491	19 1. The name of the seller;
1492	1492	20 2. The address of the principal place of business from
1493	1493	21 which he engages in business as a serviceman in this
1494	1494	22 State;
1495	1495	23 3. The total amount of taxable receipts received by
1496	1496	24 him during the preceding calendar month, including
1497	1497	25 receipts from charge and time sales, but less all
1498	1498	26 deductions allowed by law;
1499	1499
1500	1500
1501	1501
1502	1502
1503	1503
1504	1504	SB1836 - 39 - LRB104 03832 HLH 13856 b
1505	1505
1506	1506
1507	1507	SB1836- 40 -LRB104 03832 HLH 13856 b SB1836 - 40 - LRB104 03832 HLH 13856 b
1508	1508	SB1836 - 40 - LRB104 03832 HLH 13856 b
1509	1509	1 4. The amount of credit provided in Section 2d of this
1510	1510	2 Act;
1511	1511	3 5. The amount of tax due;
1512	1512	4 5-5. The signature of the taxpayer; and
1513	1513	5 6. Such other reasonable information as the Department
1514	1514	6 may require.
1515	1515	7 Each serviceman required or authorized to collect the tax
1516	1516	8 imposed by this Act on aviation fuel transferred as an
1517	1517	9 incident of a sale of service in this State during the
1518	1518	10 preceding calendar month shall, instead of reporting and
1519	1519	11 paying tax on aviation fuel as otherwise required by this
1520	1520	12 Section, report and pay such tax on a separate aviation fuel
1521	1521	13 tax return. The requirements related to the return shall be as
1522	1522	14 otherwise provided in this Section. Notwithstanding any other
1523	1523	15 provisions of this Act to the contrary, servicemen collecting
1524	1524	16 tax on aviation fuel shall file all aviation fuel tax returns
1525	1525	17 and shall make all aviation fuel tax payments by electronic
1526	1526	18 means in the manner and form required by the Department. For
1527	1527	19 purposes of this Section, "aviation fuel" means jet fuel and
1528	1528	20 aviation gasoline.
1529	1529	21 If a taxpayer fails to sign a return within 30 days after
1530	1530	22 the proper notice and demand for signature by the Department,
1531	1531	23 the return shall be considered valid and any amount shown to be
1532	1532	24 due on the return shall be deemed assessed.
1533	1533	25 Notwithstanding any other provision of this Act to the
1534	1534	26 contrary, servicemen subject to tax on cannabis shall file all
1535	1535
1536	1536
1537	1537
1538	1538
1539	1539
1540	1540	SB1836 - 40 - LRB104 03832 HLH 13856 b
1541	1541
1542	1542
1543	1543	SB1836- 41 -LRB104 03832 HLH 13856 b SB1836 - 41 - LRB104 03832 HLH 13856 b
1544	1544	SB1836 - 41 - LRB104 03832 HLH 13856 b
1545	1545	1 cannabis tax returns and shall make all cannabis tax payments
1546	1546	2 by electronic means in the manner and form required by the
1547	1547	3 Department.
1548	1548	4 Beginning October 1, 1993, a taxpayer who has an average
1549	1549	5 monthly tax liability of $150,000 or more shall make all
1550	1550	6 payments required by rules of the Department by electronic
1551	1551	7 funds transfer. Beginning October 1, 1994, a taxpayer who has
1552	1552	8 an average monthly tax liability of $100,000 or more shall
1553	1553	9 make all payments required by rules of the Department by
1554	1554	10 electronic funds transfer. Beginning October 1, 1995, a
1555	1555	11 taxpayer who has an average monthly tax liability of $50,000
1556	1556	12 or more shall make all payments required by rules of the
1557	1557	13 Department by electronic funds transfer. Beginning October 1,
1558	1558	14 2000, a taxpayer who has an annual tax liability of $200,000 or
1559	1559	15 more shall make all payments required by rules of the
1560	1560	16 Department by electronic funds transfer. The term "annual tax
1561	1561	17 liability" shall be the sum of the taxpayer's liabilities
1562	1562	18 under this Act, and under all other State and local occupation
1563	1563	19 and use tax laws administered by the Department, for the
1564	1564	20 immediately preceding calendar year. The term "average monthly
1565	1565	21 tax liability" means the sum of the taxpayer's liabilities
1566	1566	22 under this Act, and under all other State and local occupation
1567	1567	23 and use tax laws administered by the Department, for the
1568	1568	24 immediately preceding calendar year divided by 12. Beginning
1569	1569	25 on October 1, 2002, a taxpayer who has a tax liability in the
1570	1570	26 amount set forth in subsection (b) of Section 2505-210 of the
1571	1571
1572	1572
1573	1573
1574	1574
1575	1575
1576	1576	SB1836 - 41 - LRB104 03832 HLH 13856 b
1577	1577
1578	1578
1579	1579	SB1836- 42 -LRB104 03832 HLH 13856 b SB1836 - 42 - LRB104 03832 HLH 13856 b
1580	1580	SB1836 - 42 - LRB104 03832 HLH 13856 b
1581	1581	1 Department of Revenue Law shall make all payments required by
1582	1582	2 rules of the Department by electronic funds transfer.
1583	1583	3 Before August 1 of each year beginning in 1993, the
1584	1584	4 Department shall notify all taxpayers required to make
1585	1585	5 payments by electronic funds transfer. All taxpayers required
1586	1586	6 to make payments by electronic funds transfer shall make those
1587	1587	7 payments for a minimum of one year beginning on October 1.
1588	1588	8 Any taxpayer not required to make payments by electronic
1589	1589	9 funds transfer may make payments by electronic funds transfer
1590	1590	10 with the permission of the Department.
1591	1591	11 All taxpayers required to make payment by electronic funds
1592	1592	12 transfer and any taxpayers authorized to voluntarily make
1593	1593	13 payments by electronic funds transfer shall make those
1594	1594	14 payments in the manner authorized by the Department.
1595	1595	15 The Department shall adopt such rules as are necessary to
1596	1596	16 effectuate a program of electronic funds transfer and the
1597	1597	17 requirements of this Section.
1598	1598	18 If the serviceman is otherwise required to file a monthly
1599	1599	19 return and if the serviceman's average monthly tax liability
1600	1600	20 to the Department does not exceed $200, the Department may
1601	1601	21 authorize his returns to be filed on a quarter annual basis,
1602	1602	22 with the return for January, February, and March of a given
1603	1603	23 year being due by April 20 of such year; with the return for
1604	1604	24 April, May, and June of a given year being due by July 20 of
1605	1605	25 such year; with the return for July, August, and September of a
1606	1606	26 given year being due by October 20 of such year, and with the
1607	1607
1608	1608
1609	1609
1610	1610
1611	1611
1612	1612	SB1836 - 42 - LRB104 03832 HLH 13856 b
1613	1613
1614	1614
1615	1615	SB1836- 43 -LRB104 03832 HLH 13856 b SB1836 - 43 - LRB104 03832 HLH 13856 b
1616	1616	SB1836 - 43 - LRB104 03832 HLH 13856 b
1617	1617	1 return for October, November, and December of a given year
1618	1618	2 being due by January 20 of the following year.
1619	1619	3 If the serviceman is otherwise required to file a monthly
1620	1620	4 or quarterly return and if the serviceman's average monthly
1621	1621	5 tax liability to the Department does not exceed $50, the
1622	1622	6 Department may authorize his returns to be filed on an annual
1623	1623	7 basis, with the return for a given year being due by January 20
1624	1624	8 of the following year.
1625	1625	9 Such quarter annual and annual returns, as to form and
1626	1626	10 substance, shall be subject to the same requirements as
1627	1627	11 monthly returns.
1628	1628	12 Notwithstanding any other provision in this Act concerning
1629	1629	13 the time within which a serviceman may file his return, in the
1630	1630	14 case of any serviceman who ceases to engage in a kind of
1631	1631	15 business which makes him responsible for filing returns under
1632	1632	16 this Act, such serviceman shall file a final return under this
1633	1633	17 Act with the Department not more than one 1 month after
1634	1634	18 discontinuing such business.
1635	1635	19 Where a serviceman collects the tax with respect to the
1636	1636	20 selling price of property which he sells and the purchaser
1637	1637	21 thereafter returns such property and the serviceman refunds
1638	1638	22 the selling price thereof to the purchaser, such serviceman
1639	1639	23 shall also refund, to the purchaser, the tax so collected from
1640	1640	24 the purchaser. When filing his return for the period in which
1641	1641	25 he refunds such tax to the purchaser, the serviceman may
1642	1642	26 deduct the amount of the tax so refunded by him to the
1643	1643
1644	1644
1645	1645
1646	1646
1647	1647
1648	1648	SB1836 - 43 - LRB104 03832 HLH 13856 b
1649	1649
1650	1650
1651	1651	SB1836- 44 -LRB104 03832 HLH 13856 b SB1836 - 44 - LRB104 03832 HLH 13856 b
1652	1652	SB1836 - 44 - LRB104 03832 HLH 13856 b
1653	1653	1 purchaser from any other Service Use Tax, Service Occupation
1654	1654	2 Tax, retailers' occupation tax, or use tax which such
1655	1655	3 serviceman may be required to pay or remit to the Department,
1656	1656	4 as shown by such return, provided that the amount of the tax to
1657	1657	5 be deducted shall previously have been remitted to the
1658	1658	6 Department by such serviceman. If the serviceman shall not
1659	1659	7 previously have remitted the amount of such tax to the
1660	1660	8 Department, he shall be entitled to no deduction hereunder
1661	1661	9 upon refunding such tax to the purchaser.
1662	1662	10 Any serviceman filing a return hereunder shall also
1663	1663	11 include the total tax upon the selling price of tangible
1664	1664	12 personal property purchased for use by him as an incident to a
1665	1665	13 sale of service, and such serviceman shall remit the amount of
1666	1666	14 such tax to the Department when filing such return.
1667	1667	15 If experience indicates such action to be practicable, the
1668	1668	16 Department may prescribe and furnish a combination or joint
1669	1669	17 return which will enable servicemen, who are required to file
1670	1670	18 returns hereunder and also under the Service Occupation Tax
1671	1671	19 Act, to furnish all the return information required by both
1672	1672	20 Acts on the one form.
1673	1673	21 Where the serviceman has more than one business registered
1674	1674	22 with the Department under separate registration hereunder,
1675	1675	23 such serviceman shall not file each return that is due as a
1676	1676	24 single return covering all such registered businesses, but
1677	1677	25 shall file separate returns for each such registered business.
1678	1678	26 Beginning January 1, 1990, each month the Department shall
1679	1679
1680	1680
1681	1681
1682	1682
1683	1683
1684	1684	SB1836 - 44 - LRB104 03832 HLH 13856 b
1685	1685
1686	1686
1687	1687	SB1836- 45 -LRB104 03832 HLH 13856 b SB1836 - 45 - LRB104 03832 HLH 13856 b
1688	1688	SB1836 - 45 - LRB104 03832 HLH 13856 b
1689	1689	1 pay into the State and Local Tax Reform Fund, a special fund in
1690	1690	2 the State treasury Treasury, the net revenue realized for the
1691	1691	3 preceding month from the 1% tax imposed under this Act.
1692	1692	4 Beginning January 1, 1990, each month the Department shall
1693	1693	5 pay into the State and Local Sales Tax Reform Fund 20% of the
1694	1694	6 net revenue realized for the preceding month from the 6.25%
1695	1695	7 general rate on transfers of tangible personal property, other
1696	1696	8 than (i) tangible personal property which is purchased outside
1697	1697	9 Illinois at retail from a retailer and which is titled or
1698	1698	10 registered by an agency of this State's government and (ii)
1699	1699	11 aviation fuel sold on or after December 1, 2019. This
1700	1700	12 exception for aviation fuel only applies for so long as the
1701	1701	13 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1702	1702	14 47133 are binding on the State.
1703	1703	15 For aviation fuel sold on or after December 1, 2019, each
1704	1704	16 month the Department shall pay into the State Aviation Program
1705	1705	17 Fund 20% of the net revenue realized for the preceding month
1706	1706	18 from the 6.25% general rate on the selling price of aviation
1707	1707	19 fuel, less an amount estimated by the Department to be
1708	1708	20 required for refunds of the 20% portion of the tax on aviation
1709	1709	21 fuel under this Act, which amount shall be deposited into the
1710	1710	22 Aviation Fuel Sales Tax Refund Fund. The Department shall only
1711	1711	23 pay moneys into the State Aviation Program Fund and the
1712	1712	24 Aviation Fuel Sales Tax Refund Fund under this Act for so long
1713	1713	25 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
1714	1714	26 U.S.C. 47133 are binding on the State.
1715	1715
1716	1716
1717	1717
1718	1718
1719	1719
1720	1720	SB1836 - 45 - LRB104 03832 HLH 13856 b
1721	1721
1722	1722
1723	1723	SB1836- 46 -LRB104 03832 HLH 13856 b SB1836 - 46 - LRB104 03832 HLH 13856 b
1724	1724	SB1836 - 46 - LRB104 03832 HLH 13856 b
1725	1725	1 Beginning August 1, 2000, each month the Department shall
1726	1726	2 pay into the State and Local Sales Tax Reform Fund 100% of the
1727	1727	3 net revenue realized for the preceding month from the 1.25%
1728	1728	4 rate on the selling price of motor fuel and gasohol.
1729	1729	5 Beginning October 1, 2009, each month the Department shall
1730	1730	6 pay into the Capital Projects Fund an amount that is equal to
1731	1731	7 an amount estimated by the Department to represent 80% of the
1732	1732	8 net revenue realized for the preceding month from the sale of
1733	1733	9 candy, grooming and hygiene products, and soft drinks that had
1734	1734	10 been taxed at a rate of 1% prior to September 1, 2009 but that
1735	1735	11 are now taxed at 6.25%.
1736	1736	12 Beginning July 1, 2013, each month the Department shall
1737	1737	13 pay into the Underground Storage Tank Fund from the proceeds
1738	1738	14 collected under this Act, the Use Tax Act, the Service
1739	1739	15 Occupation Tax Act, and the Retailers' Occupation Tax Act an
1740	1740	16 amount equal to the average monthly deficit in the Underground
1741	1741	17 Storage Tank Fund during the prior year, as certified annually
1742	1742	18 by the Illinois Environmental Protection Agency, but the total
1743	1743	19 payment into the Underground Storage Tank Fund under this Act,
1744	1744	20 the Use Tax Act, the Service Occupation Tax Act, and the
1745	1745	21 Retailers' Occupation Tax Act shall not exceed $18,000,000 in
1746	1746	22 any State fiscal year. As used in this paragraph, the "average
1747	1747	23 monthly deficit" shall be equal to the difference between the
1748	1748	24 average monthly claims for payment by the fund and the average
1749	1749	25 monthly revenues deposited into the fund, excluding payments
1750	1750	26 made pursuant to this paragraph.
1751	1751
1752	1752
1753	1753
1754	1754
1755	1755
1756	1756	SB1836 - 46 - LRB104 03832 HLH 13856 b
1757	1757
1758	1758
1759	1759	SB1836- 47 -LRB104 03832 HLH 13856 b SB1836 - 47 - LRB104 03832 HLH 13856 b
1760	1760	SB1836 - 47 - LRB104 03832 HLH 13856 b
1761	1761	1 Beginning on January 1, 2026, each month the Department
1762	1762	2 shall pay into the Fire Prevention Fund 50% of the net revenue
1763	1763	3 realized for the preceding month from the tax imposed on the
1764	1764	4 selling price of D.O.T. Class C common fireworks.
1765	1765	5 Beginning July 1, 2015, of the remainder of the moneys
1766	1766	6 received by the Department under the Use Tax Act, this Act, the
1767	1767	7 Service Occupation Tax Act, and the Retailers' Occupation Tax
1768	1768	8 Act, each month the Department shall deposit $500,000 into the
1769	1769	9 State Crime Laboratory Fund.
1770	1770	10 Of the remainder of the moneys received by the Department
1771	1771	11 pursuant to this Act, (a) 1.75% thereof shall be paid into the
1772	1772	12 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
1773	1773	13 and after July 1, 1989, 3.8% thereof shall be paid into the
1774	1774	14 Build Illinois Fund; provided, however, that if in any fiscal
1775	1775	15 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
1776	1776	16 may be, of the moneys received by the Department and required
1777	1777	17 to be paid into the Build Illinois Fund pursuant to Section 3
1778	1778	18 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
1779	1779	19 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
1780	1780	20 Service Occupation Tax Act, such Acts being hereinafter called
1781	1781	21 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
1782	1782	22 may be, of moneys being hereinafter called the "Tax Act
1783	1783	23 Amount", and (2) the amount transferred to the Build Illinois
1784	1784	24 Fund from the State and Local Sales Tax Reform Fund shall be
1785	1785	25 less than the Annual Specified Amount (as defined in Section 3
1786	1786	26 of the Retailers' Occupation Tax Act), an amount equal to the
1787	1787
1788	1788
1789	1789
1790	1790
1791	1791
1792	1792	SB1836 - 47 - LRB104 03832 HLH 13856 b
1793	1793
1794	1794
1795	1795	SB1836- 48 -LRB104 03832 HLH 13856 b SB1836 - 48 - LRB104 03832 HLH 13856 b
1796	1796	SB1836 - 48 - LRB104 03832 HLH 13856 b
1797	1797	1 difference shall be immediately paid into the Build Illinois
1798	1798	2 Fund from other moneys received by the Department pursuant to
1799	1799	3 the Tax Acts; and further provided, that if on the last
1800	1800	4 business day of any month the sum of (1) the Tax Act Amount
1801	1801	5 required to be deposited into the Build Illinois Bond Account
1802	1802	6 in the Build Illinois Fund during such month and (2) the amount
1803	1803	7 transferred during such month to the Build Illinois Fund from
1804	1804	8 the State and Local Sales Tax Reform Fund shall have been less
1805	1805	9 than 1/12 of the Annual Specified Amount, an amount equal to
1806	1806	10 the difference shall be immediately paid into the Build
1807	1807	11 Illinois Fund from other moneys received by the Department
1808	1808	12 pursuant to the Tax Acts; and, further provided, that in no
1809	1809	13 event shall the payments required under the preceding proviso
1810	1810	14 result in aggregate payments into the Build Illinois Fund
1811	1811	15 pursuant to this clause (b) for any fiscal year in excess of
1812	1812	16 the greater of (i) the Tax Act Amount or (ii) the Annual
1813	1813	17 Specified Amount for such fiscal year; and, further provided,
1814	1814	18 that the amounts payable into the Build Illinois Fund under
1815	1815	19 this clause (b) shall be payable only until such time as the
1816	1816	20 aggregate amount on deposit under each trust indenture
1817	1817	21 securing Bonds issued and outstanding pursuant to the Build
1818	1818	22 Illinois Bond Act is sufficient, taking into account any
1819	1819	23 future investment income, to fully provide, in accordance with
1820	1820	24 such indenture, for the defeasance of or the payment of the
1821	1821	25 principal of, premium, if any, and interest on the Bonds
1822	1822	26 secured by such indenture and on any Bonds expected to be
1823	1823
1824	1824
1825	1825
1826	1826
1827	1827
1828	1828	SB1836 - 48 - LRB104 03832 HLH 13856 b
1829	1829
1830	1830
1831	1831	SB1836- 49 -LRB104 03832 HLH 13856 b SB1836 - 49 - LRB104 03832 HLH 13856 b
1832	1832	SB1836 - 49 - LRB104 03832 HLH 13856 b
1833	1833	1 issued thereafter and all fees and costs payable with respect
1834	1834	2 thereto, all as certified by the Director of the Bureau of the
1835	1835	3 Budget (now Governor's Office of Management and Budget). If on
1836	1836	4 the last business day of any month in which Bonds are
1837	1837	5 outstanding pursuant to the Build Illinois Bond Act, the
1838	1838	6 aggregate of the moneys deposited in the Build Illinois Bond
1839	1839	7 Account in the Build Illinois Fund in such month shall be less
1840	1840	8 than the amount required to be transferred in such month from
1841	1841	9 the Build Illinois Bond Account to the Build Illinois Bond
1842	1842	10 Retirement and Interest Fund pursuant to Section 13 of the
1843	1843	11 Build Illinois Bond Act, an amount equal to such deficiency
1844	1844	12 shall be immediately paid from other moneys received by the
1845	1845	13 Department pursuant to the Tax Acts to the Build Illinois
1846	1846	14 Fund; provided, however, that any amounts paid to the Build
1847	1847	15 Illinois Fund in any fiscal year pursuant to this sentence
1848	1848	16 shall be deemed to constitute payments pursuant to clause (b)
1849	1849	17 of the preceding sentence and shall reduce the amount
1850	1850	18 otherwise payable for such fiscal year pursuant to clause (b)
1851	1851	19 of the preceding sentence. The moneys received by the
1852	1852	20 Department pursuant to this Act and required to be deposited
1853	1853	21 into the Build Illinois Fund are subject to the pledge, claim
1854	1854	22 and charge set forth in Section 12 of the Build Illinois Bond
1855	1855	23 Act.
1856	1856	24 Subject to payment of amounts into the Build Illinois Fund
1857	1857	25 as provided in the preceding paragraph or in any amendment
1858	1858	26 thereto hereafter enacted, the following specified monthly
1859	1859
1860	1860
1861	1861
1862	1862
1863	1863
1864	1864	SB1836 - 49 - LRB104 03832 HLH 13856 b
1865	1865
1866	1866
1867	1867	SB1836- 50 -LRB104 03832 HLH 13856 b SB1836 - 50 - LRB104 03832 HLH 13856 b
1868	1868	SB1836 - 50 - LRB104 03832 HLH 13856 b
1869	1869	1 installment of the amount requested in the certificate of the
1870	1870	2 Chairman of the Metropolitan Pier and Exposition Authority
1871	1871	3 provided under Section 8.25f of the State Finance Act, but not
1872	1872	4 in excess of the sums designated as "Total Deposit", shall be
1873	1873	5 deposited in the aggregate from collections under Section 9 of
1874	1874	6 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
1875	1875	7 9 of the Service Occupation Tax Act, and Section 3 of the
1876	1876	8 Retailers' Occupation Tax Act into the McCormick Place
1877	1877	9 Expansion Project Fund in the specified fiscal years.
1878	1878	10Fiscal YearTotal Deposit111993 $0121994 53,000,000131995 58,000,000141996 61,000,000151997 64,000,000161998 68,000,000171999 71,000,000182000 75,000,000192001 80,000,000202002 93,000,000212003 99,000,000222004103,000,000232005108,000,000242006113,000,000252007119,000,000 10 Fiscal Year Total Deposit 11 1993 $0 12 1994 53,000,000 13 1995 58,000,000 14 1996 61,000,000 15 1997 64,000,000 16 1998 68,000,000 17 1999 71,000,000 18 2000 75,000,000 19 2001 80,000,000 20 2002 93,000,000 21 2003 99,000,000 22 2004 103,000,000 23 2005 108,000,000 24 2006 113,000,000 25 2007 119,000,000
1879	1879	10 Fiscal Year Total Deposit
1880	1880	11 1993 $0
1881	1881	12 1994 53,000,000
1882	1882	13 1995 58,000,000
1883	1883	14 1996 61,000,000
1884	1884	15 1997 64,000,000
1885	1885	16 1998 68,000,000
1886	1886	17 1999 71,000,000
1887	1887	18 2000 75,000,000
1888	1888	19 2001 80,000,000
1889	1889	20 2002 93,000,000
1890	1890	21 2003 99,000,000
1891	1891	22 2004 103,000,000
1892	1892	23 2005 108,000,000
1893	1893	24 2006 113,000,000
1894	1894	25 2007 119,000,000
1895	1895
1896	1896
1897	1897
1898	1898
1899	1899
1900	1900	SB1836 - 50 - LRB104 03832 HLH 13856 b
1901	1901
1902	1902
1903	1903	10 Fiscal Year Total Deposit
1904	1904	11 1993 $0
1905	1905	12 1994 53,000,000
1906	1906	13 1995 58,000,000
1907	1907	14 1996 61,000,000
1908	1908	15 1997 64,000,000
1909	1909	16 1998 68,000,000
1910	1910	17 1999 71,000,000
1911	1911	18 2000 75,000,000
1912	1912	19 2001 80,000,000
1913	1913	20 2002 93,000,000
1914	1914	21 2003 99,000,000
1915	1915	22 2004 103,000,000
1916	1916	23 2005 108,000,000
1917	1917	24 2006 113,000,000
1918	1918	25 2007 119,000,000
1919	1919
1920	1920
1921	1921	SB1836- 51 -LRB104 03832 HLH 13856 b SB1836 - 51 - LRB104 03832 HLH 13856 b
1922	1922	SB1836 - 51 - LRB104 03832 HLH 13856 b
1923	1923	12008126,000,00022009132,000,00032010139,000,00042011146,000,00052012153,000,00062013161,000,00072014170,000,00082015179,000,00092016189,000,000102017199,000,000112018210,000,000122019221,000,000132020233,000,000142021300,000,000 152022300,000,000162023300,000,000172024 300,000,000182025 300,000,000192026 300,000,000202027 375,000,000212028 375,000,000222029 375,000,000232030 375,000,000242031 375,000,000252032 375,000,000262033 375,000,000 1 2008 126,000,000 2 2009 132,000,000 3 2010 139,000,000 4 2011 146,000,000 5 2012 153,000,000 6 2013 161,000,000 7 2014 170,000,000 8 2015 179,000,000 9 2016 189,000,000 10 2017 199,000,000 11 2018 210,000,000 12 2019 221,000,000 13 2020 233,000,000 14 2021 300,000,000 15 2022 300,000,000 16 2023 300,000,000 17 2024 300,000,000 18 2025 300,000,000 19 2026 300,000,000 20 2027 375,000,000 21 2028 375,000,000 22 2029 375,000,000 23 2030 375,000,000 24 2031 375,000,000 25 2032 375,000,000 26 2033 375,000,000
1924	1924	1 2008 126,000,000
1925	1925	2 2009 132,000,000
1926	1926	3 2010 139,000,000
1927	1927	4 2011 146,000,000
1928	1928	5 2012 153,000,000
1929	1929	6 2013 161,000,000
1930	1930	7 2014 170,000,000
1931	1931	8 2015 179,000,000
1932	1932	9 2016 189,000,000
1933	1933	10 2017 199,000,000
1934	1934	11 2018 210,000,000
1935	1935	12 2019 221,000,000
1936	1936	13 2020 233,000,000
1937	1937	14 2021 300,000,000
1938	1938	15 2022 300,000,000
1939	1939	16 2023 300,000,000
1940	1940	17 2024 300,000,000
1941	1941	18 2025 300,000,000
1942	1942	19 2026 300,000,000
1943	1943	20 2027 375,000,000
1944	1944	21 2028 375,000,000
1945	1945	22 2029 375,000,000
1946	1946	23 2030 375,000,000
1947	1947	24 2031 375,000,000
1948	1948	25 2032 375,000,000
1949	1949	26 2033 375,000,000
1950	1950
1951	1951
1952	1952
1953	1953
1954	1954
1955	1955	SB1836 - 51 - LRB104 03832 HLH 13856 b
1956	1956
1957	1957	1 2008 126,000,000
1958	1958	2 2009 132,000,000
1959	1959	3 2010 139,000,000
1960	1960	4 2011 146,000,000
1961	1961	5 2012 153,000,000
1962	1962	6 2013 161,000,000
1963	1963	7 2014 170,000,000
1964	1964	8 2015 179,000,000
1965	1965	9 2016 189,000,000
1966	1966	10 2017 199,000,000
1967	1967	11 2018 210,000,000
1968	1968	12 2019 221,000,000
1969	1969	13 2020 233,000,000
1970	1970	14 2021 300,000,000
1971	1971	15 2022 300,000,000
1972	1972	16 2023 300,000,000
1973	1973	17 2024 300,000,000
1974	1974	18 2025 300,000,000
1975	1975	19 2026 300,000,000
1976	1976	20 2027 375,000,000
1977	1977	21 2028 375,000,000
1978	1978	22 2029 375,000,000
1979	1979	23 2030 375,000,000
1980	1980	24 2031 375,000,000
1981	1981	25 2032 375,000,000
1982	1982	26 2033 375,000,000
1983	1983
1984	1984
1985	1985	SB1836- 52 -LRB104 03832 HLH 13856 b SB1836 - 52 - LRB104 03832 HLH 13856 b
1986	1986	SB1836 - 52 - LRB104 03832 HLH 13856 b
1987	1987	12034375,000,00022035375,000,00032036450,000,0004and 5each fiscal year 6thereafter that bonds 7are outstanding under 8Section 13.2 of the 9Metropolitan Pier and 10Exposition Authority Act, 11but not after fiscal year 2060. 1 2034 375,000,000 2 2035 375,000,000 3 2036 450,000,000 4 and 5 each fiscal year 6 thereafter that bonds 7 are outstanding under 8 Section 13.2 of the 9 Metropolitan Pier and 10 Exposition Authority Act, 11 but not after fiscal year 2060.
1988	1988	1 2034 375,000,000
1989	1989	2 2035 375,000,000
1990	1990	3 2036 450,000,000
1991	1991	4 and
1992	1992	5 each fiscal year
1993	1993	6 thereafter that bonds
1994	1994	7 are outstanding under
1995	1995	8 Section 13.2 of the
1996	1996	9 Metropolitan Pier and
1997	1997	10 Exposition Authority Act,
1998	1998	11 but not after fiscal year 2060.
1999	1999	12 Beginning July 20, 1993 and in each month of each fiscal
2000	2000	13 year thereafter, one-eighth of the amount requested in the
2001	2001	14 certificate of the Chairman of the Metropolitan Pier and
2002	2002	15 Exposition Authority for that fiscal year, less the amount
2003	2003	16 deposited into the McCormick Place Expansion Project Fund by
2004	2004	17 the State Treasurer in the respective month under subsection
2005	2005	18 (g) of Section 13 of the Metropolitan Pier and Exposition
2006	2006	19 Authority Act, plus cumulative deficiencies in the deposits
2007	2007	20 required under this Section for previous months and years,
2008	2008	21 shall be deposited into the McCormick Place Expansion Project
2009	2009	22 Fund, until the full amount requested for the fiscal year, but
2010	2010	23 not in excess of the amount specified above as "Total
2011	2011	24 Deposit", has been deposited.
2012	2012	25 Subject to payment of amounts into the Capital Projects
2013	2013	26 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
2014	2014
2015	2015
2016	2016
2017	2017
2018	2018
2019	2019	SB1836 - 52 - LRB104 03832 HLH 13856 b
2020	2020
2021	2021	1 2034 375,000,000
2022	2022	2 2035 375,000,000
2023	2023	3 2036 450,000,000
2024	2024	4 and
2025	2025	5 each fiscal year
2026	2026	6 thereafter that bonds
2027	2027	7 are outstanding under
2028	2028	8 Section 13.2 of the
2029	2029	9 Metropolitan Pier and
2030	2030	10 Exposition Authority Act,
2031	2031	11 but not after fiscal year 2060.
2032	2032
2033	2033
2034	2034	SB1836- 53 -LRB104 03832 HLH 13856 b SB1836 - 53 - LRB104 03832 HLH 13856 b
2035	2035	SB1836 - 53 - LRB104 03832 HLH 13856 b
2036	2036	1 and the McCormick Place Expansion Project Fund pursuant to the
2037	2037	2 preceding paragraphs or in any amendments thereto hereafter
2038	2038	3 enacted, for aviation fuel sold on or after December 1, 2019,
2039	2039	4 the Department shall each month deposit into the Aviation Fuel
2040	2040	5 Sales Tax Refund Fund an amount estimated by the Department to
2041	2041	6 be required for refunds of the 80% portion of the tax on
2042	2042	7 aviation fuel under this Act. The Department shall only
2043	2043	8 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
2044	2044	9 under this paragraph for so long as the revenue use
2045	2045	10 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
2046	2046	11 binding on the State.
2047	2047	12 Subject to payment of amounts into the Build Illinois Fund
2048	2048	13 and the McCormick Place Expansion Project Fund pursuant to the
2049	2049	14 preceding paragraphs or in any amendments thereto hereafter
2050	2050	15 enacted, beginning July 1, 1993 and ending on September 30,
2051	2051	16 2013, the Department shall each month pay into the Illinois
2052	2052	17 Tax Increment Fund 0.27% of 80% of the net revenue realized for
2053	2053	18 the preceding month from the 6.25% general rate on the selling
2054	2054	19 price of tangible personal property.
2055	2055	20 Subject to payment of amounts into the Build Illinois
2056	2056	21 Fund, the McCormick Place Expansion Project Fund, the Illinois
2057	2057	22 Tax Increment Fund, pursuant to the preceding paragraphs or in
2058	2058	23 any amendments to this Section hereafter enacted, beginning on
2059	2059	24 the first day of the first calendar month to occur on or after
2060	2060	25 August 26, 2014 (the effective date of Public Act 98-1098),
2061	2061	26 each month, from the collections made under Section 9 of the
2062	2062
2063	2063
2064	2064
2065	2065
2066	2066
2067	2067	SB1836 - 53 - LRB104 03832 HLH 13856 b
2068	2068
2069	2069
2070	2070	SB1836- 54 -LRB104 03832 HLH 13856 b SB1836 - 54 - LRB104 03832 HLH 13856 b
2071	2071	SB1836 - 54 - LRB104 03832 HLH 13856 b
2072	2072	1 Use Tax Act, Section 9 of the Service Use Tax Act, Section 9 of
2073	2073	2 the Service Occupation Tax Act, and Section 3 of the
2074	2074	3 Retailers' Occupation Tax Act, the Department shall pay into
2075	2075	4 the Tax Compliance and Administration Fund, to be used,
2076	2076	5 subject to appropriation, to fund additional auditors and
2077	2077	6 compliance personnel at the Department of Revenue, an amount
2078	2078	7 equal to 1/12 of 5% of 80% of the cash receipts collected
2079	2079	8 during the preceding fiscal year by the Audit Bureau of the
2080	2080	9 Department under the Use Tax Act, the Service Use Tax Act, the
2081	2081	10 Service Occupation Tax Act, the Retailers' Occupation Tax Act,
2082	2082	11 and associated local occupation and use taxes administered by
2083	2083	12 the Department.
2084	2084	13 Subject to payments of amounts into the Build Illinois
2085	2085	14 Fund, the McCormick Place Expansion Project Fund, the Illinois
2086	2086	15 Tax Increment Fund, and the Tax Compliance and Administration
2087	2087	16 Fund as provided in this Section, beginning on July 1, 2018 the
2088	2088	17 Department shall pay each month into the Downstate Public
2089	2089	18 Transportation Fund the moneys required to be so paid under
2090	2090	19 Section 2-3 of the Downstate Public Transportation Act.
2091	2091	20 Subject to successful execution and delivery of a
2092	2092	21 public-private agreement between the public agency and private
2093	2093	22 entity and completion of the civic build, beginning on July 1,
2094	2094	23 2023, of the remainder of the moneys received by the
2095	2095	24 Department under the Use Tax Act, the Service Use Tax Act, the
2096	2096	25 Service Occupation Tax Act, and this Act, the Department shall
2097	2097	26 deposit the following specified deposits in the aggregate from
2098	2098
2099	2099
2100	2100
2101	2101
2102	2102
2103	2103	SB1836 - 54 - LRB104 03832 HLH 13856 b
2104	2104
2105	2105
2106	2106	SB1836- 55 -LRB104 03832 HLH 13856 b SB1836 - 55 - LRB104 03832 HLH 13856 b
2107	2107	SB1836 - 55 - LRB104 03832 HLH 13856 b
2108	2108	1 collections under the Use Tax Act, the Service Use Tax Act, the
2109	2109	2 Service Occupation Tax Act, and the Retailers' Occupation Tax
2110	2110	3 Act, as required under Section 8.25g of the State Finance Act
2111	2111	4 for distribution consistent with the Public-Private
2112	2112	5 Partnership for Civic and Transit Infrastructure Project Act.
2113	2113	6 The moneys received by the Department pursuant to this Act and
2114	2114	7 required to be deposited into the Civic and Transit
2115	2115	8 Infrastructure Fund are subject to the pledge, claim, and
2116	2116	9 charge set forth in Section 25-55 of the Public-Private
2117	2117	10 Partnership for Civic and Transit Infrastructure Project Act.
2118	2118	11 As used in this paragraph, "civic build", "private entity",
2119	2119	12 "public-private agreement", and "public agency" have the
2120	2120	13 meanings provided in Section 25-10 of the Public-Private
2121	2121	14 Partnership for Civic and Transit Infrastructure Project Act.
2122	2122	15 Fiscal Year............................Total Deposit
2123	2123	16 2024....................................$200,000,000
2124	2124	17 2025....................................$206,000,000
2125	2125	18 2026....................................$212,200,000
2126	2126	19 2027....................................$218,500,000
2127	2127	20 2028....................................$225,100,000
2128	2128	21 2029....................................$288,700,000
2129	2129	22 2030....................................$298,900,000
2130	2130	23 2031....................................$309,300,000
2131	2131	24 2032....................................$320,100,000
2132	2132	25 2033....................................$331,200,000
2133	2133	26 2034....................................$341,200,000
2134	2134
2135	2135
2136	2136
2137	2137
2138	2138
2139	2139	SB1836 - 55 - LRB104 03832 HLH 13856 b
2140	2140
2141	2141
2142	2142	SB1836- 56 -LRB104 03832 HLH 13856 b SB1836 - 56 - LRB104 03832 HLH 13856 b
2143	2143	SB1836 - 56 - LRB104 03832 HLH 13856 b
2144	2144	1 2035....................................$351,400,000
2145	2145	2 2036....................................$361,900,000
2146	2146	3 2037....................................$372,800,000
2147	2147	4 2038....................................$384,000,000
2148	2148	5 2039....................................$395,500,000
2149	2149	6 2040....................................$407,400,000
2150	2150	7 2041....................................$419,600,000
2151	2151	8 2042....................................$432,200,000
2152	2152	9 2043....................................$445,100,000
2153	2153	10 Beginning July 1, 2021 and until July 1, 2022, subject to
2154	2154	11 the payment of amounts into the State and Local Sales Tax
2155	2155	12 Reform Fund, the Build Illinois Fund, the McCormick Place
2156	2156	13 Expansion Project Fund, the Energy Infrastructure Fund, and
2157	2157	14 the Tax Compliance and Administration Fund as provided in this
2158	2158	15 Section, the Department shall pay each month into the Road
2159	2159	16 Fund the amount estimated to represent 16% of the net revenue
2160	2160	17 realized from the taxes imposed on motor fuel and gasohol.
2161	2161	18 Beginning July 1, 2022 and until July 1, 2023, subject to the
2162	2162	19 payment of amounts into the State and Local Sales Tax Reform
2163	2163	20 Fund, the Build Illinois Fund, the McCormick Place Expansion
2164	2164	21 Project Fund, the Illinois Tax Increment Fund, and the Tax
2165	2165	22 Compliance and Administration Fund as provided in this
2166	2166	23 Section, the Department shall pay each month into the Road
2167	2167	24 Fund the amount estimated to represent 32% of the net revenue
2168	2168	25 realized from the taxes imposed on motor fuel and gasohol.
2169	2169	26 Beginning July 1, 2023 and until July 1, 2024, subject to the
2170	2170
2171	2171
2172	2172
2173	2173
2174	2174
2175	2175	SB1836 - 56 - LRB104 03832 HLH 13856 b
2176	2176
2177	2177
2178	2178	SB1836- 57 -LRB104 03832 HLH 13856 b SB1836 - 57 - LRB104 03832 HLH 13856 b
2179	2179	SB1836 - 57 - LRB104 03832 HLH 13856 b
2180	2180	1 payment of amounts into the State and Local Sales Tax Reform
2181	2181	2 Fund, the Build Illinois Fund, the McCormick Place Expansion
2182	2182	3 Project Fund, the Illinois Tax Increment Fund, and the Tax
2183	2183	4 Compliance and Administration Fund as provided in this
2184	2184	5 Section, the Department shall pay each month into the Road
2185	2185	6 Fund the amount estimated to represent 48% of the net revenue
2186	2186	7 realized from the taxes imposed on motor fuel and gasohol.
2187	2187	8 Beginning July 1, 2024 and until July 1, 2025, subject to the
2188	2188	9 payment of amounts into the State and Local Sales Tax Reform
2189	2189	10 Fund, the Build Illinois Fund, the McCormick Place Expansion
2190	2190	11 Project Fund, the Illinois Tax Increment Fund, and the Tax
2191	2191	12 Compliance and Administration Fund as provided in this
2192	2192	13 Section, the Department shall pay each month into the Road
2193	2193	14 Fund the amount estimated to represent 64% of the net revenue
2194	2194	15 realized from the taxes imposed on motor fuel and gasohol.
2195	2195	16 Beginning on July 1, 2025, subject to the payment of amounts
2196	2196	17 into the State and Local Sales Tax Reform Fund, the Build
2197	2197	18 Illinois Fund, the McCormick Place Expansion Project Fund, the
2198	2198	19 Illinois Tax Increment Fund, and the Tax Compliance and
2199	2199	20 Administration Fund as provided in this Section, the
2200	2200	21 Department shall pay each month into the Road Fund the amount
2201	2201	22 estimated to represent 80% of the net revenue realized from
2202	2202	23 the taxes imposed on motor fuel and gasohol. As used in this
2203	2203	24 paragraph "motor fuel" has the meaning given to that term in
2204	2204	25 Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
2205	2205	26 meaning given to that term in Section 3-40 of the Use Tax Act.
2206	2206
2207	2207
2208	2208
2209	2209
2210	2210
2211	2211	SB1836 - 57 - LRB104 03832 HLH 13856 b
2212	2212
2213	2213
2214	2214	SB1836- 58 -LRB104 03832 HLH 13856 b SB1836 - 58 - LRB104 03832 HLH 13856 b
2215	2215	SB1836 - 58 - LRB104 03832 HLH 13856 b
2216	2216	1 Of the remainder of the moneys received by the Department
2217	2217	2 pursuant to this Act, 75% thereof shall be paid into the
2218	2218	3 General Revenue Fund of the State treasury Treasury and 25%
2219	2219	4 shall be reserved in a special account and used only for the
2220	2220	5 transfer to the Common School Fund as part of the monthly
2221	2221	6 transfer from the General Revenue Fund in accordance with
2222	2222	7 Section 8a of the State Finance Act.
2223	2223	8 As soon as possible after the first day of each month, upon
2224	2224	9 certification of the Department of Revenue, the Comptroller
2225	2225	10 shall order transferred and the Treasurer shall transfer from
2226	2226	11 the General Revenue Fund to the Motor Fuel Tax Fund an amount
2227	2227	12 equal to 1.7% of 80% of the net revenue realized under this Act
2228	2228	13 for the second preceding month. Beginning April 1, 2000, this
2229	2229	14 transfer is no longer required and shall not be made.
2230	2230	15 Net revenue realized for a month shall be the revenue
2231	2231	16 collected by the State pursuant to this Act, less the amount
2232	2232	17 paid out during that month as refunds to taxpayers for
2233	2233	18 overpayment of liability.
2234	2234	19 (Source: P.A. 102-700, eff. 4-19-22; 103-363, eff. 7-28-23;
2235	2235	20 103-592, Article 75, Section 75-10, eff. 1-1-25; 103-592,
2236	2236	21 Article 110, Section 110-10, eff. 6-7-24; revised 11-26-24.)
2237	2237	22 Section 15. The Service Occupation Tax Act is amended by
2238	2238	23 changing Section 9 as follows:
2239	2239	24 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
2240	2240
2241	2241
2242	2242
2243	2243
2244	2244
2245	2245	SB1836 - 58 - LRB104 03832 HLH 13856 b
2246	2246
2247	2247
2248	2248	SB1836- 59 -LRB104 03832 HLH 13856 b SB1836 - 59 - LRB104 03832 HLH 13856 b
2249	2249	SB1836 - 59 - LRB104 03832 HLH 13856 b
2250	2250	1 Sec. 9. Each serviceman required or authorized to collect
2251	2251	2 the tax herein imposed shall pay to the Department the amount
2252	2252	3 of such tax at the time when he is required to file his return
2253	2253	4 for the period during which such tax was collectible, less a
2254	2254	5 discount of 2.1% prior to January 1, 1990, and 1.75% on and
2255	2255	6 after January 1, 1990, or $5 per calendar year, whichever is
2256	2256	7 greater, which is allowed to reimburse the serviceman for
2257	2257	8 expenses incurred in collecting the tax, keeping records,
2258	2258	9 preparing and filing returns, remitting the tax, and supplying
2259	2259	10 data to the Department on request. Beginning with returns due
2260	2260	11 on or after January 1, 2025, the vendor's discount allowed in
2261	2261	12 this Section, the Retailers' Occupation Tax Act, the Use Tax
2262	2262	13 Act, and the Service Use Tax Act, including any local tax
2263	2263	14 administered by the Department and reported on the same
2264	2264	15 return, shall not exceed $1,000 per month in the aggregate.
2265	2265	16 When determining the discount allowed under this Section,
2266	2266	17 servicemen shall include the amount of tax that would have
2267	2267	18 been due at the 1% rate but for the 0% rate imposed under
2268	2268	19 Public Act 102-700. The discount under this Section is not
2269	2269	20 allowed for the 1.25% portion of taxes paid on aviation fuel
2270	2270	21 that is subject to the revenue use requirements of 49 U.S.C.
2271	2271	22 47107(b) and 49 U.S.C. 47133. The discount allowed under this
2272	2272	23 Section is allowed only for returns that are filed in the
2273	2273	24 manner required by this Act. The Department may disallow the
2274	2274	25 discount for servicemen whose certificate of registration is
2275	2275	26 revoked at the time the return is filed, but only if the
2276	2276
2277	2277
2278	2278
2279	2279
2280	2280
2281	2281	SB1836 - 59 - LRB104 03832 HLH 13856 b
2282	2282
2283	2283
2284	2284	SB1836- 60 -LRB104 03832 HLH 13856 b SB1836 - 60 - LRB104 03832 HLH 13856 b
2285	2285	SB1836 - 60 - LRB104 03832 HLH 13856 b
2286	2286	1 Department's decision to revoke the certificate of
2287	2287	2 registration has become final.
2288	2288	3 Where such tangible personal property is sold under a
2289	2289	4 conditional sales contract, or under any other form of sale
2290	2290	5 wherein the payment of the principal sum, or a part thereof, is
2291	2291	6 extended beyond the close of the period for which the return is
2292	2292	7 filed, the serviceman, in collecting the tax may collect, for
2293	2293	8 each tax return period, only the tax applicable to the part of
2294	2294	9 the selling price actually received during such tax return
2295	2295	10 period.
2296	2296	11 Except as provided hereinafter in this Section, on or
2297	2297	12 before the twentieth day of each calendar month, such
2298	2298	13 serviceman shall file a return for the preceding calendar
2299	2299	14 month in accordance with reasonable rules and regulations to
2300	2300	15 be promulgated by the Department of Revenue. Such return shall
2301	2301	16 be filed on a form prescribed by the Department and shall
2302	2302	17 contain such information as the Department may reasonably
2303	2303	18 require. The return shall include the gross receipts which
2304	2304	19 were received during the preceding calendar month or quarter
2305	2305	20 on the following items upon which tax would have been due but
2306	2306	21 for the 0% rate imposed under Public Act 102-700: (i) food for
2307	2307	22 human consumption that is to be consumed off the premises
2308	2308	23 where it is sold (other than alcoholic beverages, food
2309	2309	24 consisting of or infused with adult use cannabis, soft drinks,
2310	2310	25 and food that has been prepared for immediate consumption);
2311	2311	26 and (ii) food prepared for immediate consumption and
2312	2312
2313	2313
2314	2314
2315	2315
2316	2316
2317	2317	SB1836 - 60 - LRB104 03832 HLH 13856 b
2318	2318
2319	2319
2320	2320	SB1836- 61 -LRB104 03832 HLH 13856 b SB1836 - 61 - LRB104 03832 HLH 13856 b
2321	2321	SB1836 - 61 - LRB104 03832 HLH 13856 b
2322	2322	1 transferred incident to a sale of service subject to this Act
2323	2323	2 or the Service Use Tax Act by an entity licensed under the
2324	2324	3 Hospital Licensing Act, the Nursing Home Care Act, the
2325	2325	4 Assisted Living and Shared Housing Act, the ID/DD Community
2326	2326	5 Care Act, the MC/DD Act, the Specialized Mental Health
2327	2327	6 Rehabilitation Act of 2013, or the Child Care Act of 1969, or
2328	2328	7 an entity that holds a permit issued pursuant to the Life Care
2329	2329	8 Facilities Act. The return shall also include the amount of
2330	2330	9 tax that would have been due on the items listed in the
2331	2331	10 previous sentence but for the 0% rate imposed under Public Act
2332	2332	11 102-700.
2333	2333	12 On and after January 1, 2018, with respect to servicemen
2334	2334	13 whose annual gross receipts average $20,000 or more, all
2335	2335	14 returns required to be filed pursuant to this Act shall be
2336	2336	15 filed electronically. Servicemen who demonstrate that they do
2337	2337	16 not have access to the Internet or demonstrate hardship in
2338	2338	17 filing electronically may petition the Department to waive the
2339	2339	18 electronic filing requirement.
2340	2340	19 The Department may require returns to be filed on a
2341	2341	20 quarterly basis. If so required, a return for each calendar
2342	2342	21 quarter shall be filed on or before the twentieth day of the
2343	2343	22 calendar month following the end of such calendar quarter. The
2344	2344	23 taxpayer shall also file a return with the Department for each
2345	2345	24 of the first two months of each calendar quarter, on or before
2346	2346	25 the twentieth day of the following calendar month, stating:
2347	2347	26 1. The name of the seller;
2348	2348
2349	2349
2350	2350
2351	2351
2352	2352
2353	2353	SB1836 - 61 - LRB104 03832 HLH 13856 b
2354	2354
2355	2355
2356	2356	SB1836- 62 -LRB104 03832 HLH 13856 b SB1836 - 62 - LRB104 03832 HLH 13856 b
2357	2357	SB1836 - 62 - LRB104 03832 HLH 13856 b
2358	2358	1 2. The address of the principal place of business from
2359	2359	2 which he engages in business as a serviceman in this
2360	2360	3 State;
2361	2361	4 3. The total amount of taxable receipts received by
2362	2362	5 him during the preceding calendar month, including
2363	2363	6 receipts from charge and time sales, but less all
2364	2364	7 deductions allowed by law;
2365	2365	8 4. The amount of credit provided in Section 2d of this
2366	2366	9 Act;
2367	2367	10 5. The amount of tax due;
2368	2368	11 5-5. The signature of the taxpayer; and
2369	2369	12 6. Such other reasonable information as the Department
2370	2370	13 may require.
2371	2371	14 Each serviceman required or authorized to collect the tax
2372	2372	15 herein imposed on aviation fuel acquired as an incident to the
2373	2373	16 purchase of a service in this State during the preceding
2374	2374	17 calendar month shall, instead of reporting and paying tax as
2375	2375	18 otherwise required by this Section, report and pay such tax on
2376	2376	19 a separate aviation fuel tax return. The requirements related
2377	2377	20 to the return shall be as otherwise provided in this Section.
2378	2378	21 Notwithstanding any other provisions of this Act to the
2379	2379	22 contrary, servicemen transferring aviation fuel incident to
2380	2380	23 sales of service shall file all aviation fuel tax returns and
2381	2381	24 shall make all aviation fuel tax payments by electronic means
2382	2382	25 in the manner and form required by the Department. For
2383	2383	26 purposes of this Section, "aviation fuel" means jet fuel and
2384	2384
2385	2385
2386	2386
2387	2387
2388	2388
2389	2389	SB1836 - 62 - LRB104 03832 HLH 13856 b
2390	2390
2391	2391
2392	2392	SB1836- 63 -LRB104 03832 HLH 13856 b SB1836 - 63 - LRB104 03832 HLH 13856 b
2393	2393	SB1836 - 63 - LRB104 03832 HLH 13856 b
2394	2394	1 aviation gasoline.
2395	2395	2 If a taxpayer fails to sign a return within 30 days after
2396	2396	3 the proper notice and demand for signature by the Department,
2397	2397	4 the return shall be considered valid and any amount shown to be
2398	2398	5 due on the return shall be deemed assessed.
2399	2399	6 Notwithstanding any other provision of this Act to the
2400	2400	7 contrary, servicemen subject to tax on cannabis shall file all
2401	2401	8 cannabis tax returns and shall make all cannabis tax payments
2402	2402	9 by electronic means in the manner and form required by the
2403	2403	10 Department.
2404	2404	11 Prior to October 1, 2003, and on and after September 1,
2405	2405	12 2004 a serviceman may accept a Manufacturer's Purchase Credit
2406	2406	13 certification from a purchaser in satisfaction of Service Use
2407	2407	14 Tax as provided in Section 3-70 of the Service Use Tax Act if
2408	2408	15 the purchaser provides the appropriate documentation as
2409	2409	16 required by Section 3-70 of the Service Use Tax Act. A
2410	2410	17 Manufacturer's Purchase Credit certification, accepted prior
2411	2411	18 to October 1, 2003 or on or after September 1, 2004 by a
2412	2412	19 serviceman as provided in Section 3-70 of the Service Use Tax
2413	2413	20 Act, may be used by that serviceman to satisfy Service
2414	2414	21 Occupation Tax liability in the amount claimed in the
2415	2415	22 certification, not to exceed 6.25% of the receipts subject to
2416	2416	23 tax from a qualifying purchase. A Manufacturer's Purchase
2417	2417	24 Credit reported on any original or amended return filed under
2418	2418	25 this Act after October 20, 2003 for reporting periods prior to
2419	2419	26 September 1, 2004 shall be disallowed. Manufacturer's Purchase
2420	2420
2421	2421
2422	2422
2423	2423
2424	2424
2425	2425	SB1836 - 63 - LRB104 03832 HLH 13856 b
2426	2426
2427	2427
2428	2428	SB1836- 64 -LRB104 03832 HLH 13856 b SB1836 - 64 - LRB104 03832 HLH 13856 b
2429	2429	SB1836 - 64 - LRB104 03832 HLH 13856 b
2430	2430	1 Credit reported on annual returns due on or after January 1,
2431	2431	2 2005 will be disallowed for periods prior to September 1,
2432	2432	3 2004. No Manufacturer's Purchase Credit may be used after
2433	2433	4 September 30, 2003 through August 31, 2004 to satisfy any tax
2434	2434	5 liability imposed under this Act, including any audit
2435	2435	6 liability.
2436	2436	7 Beginning on July 1, 2023 and through December 31, 2032, a
2437	2437	8 serviceman may accept a Sustainable Aviation Fuel Purchase
2438	2438	9 Credit certification from an air common carrier-purchaser in
2439	2439	10 satisfaction of Service Use Tax as provided in Section 3-72 of
2440	2440	11 the Service Use Tax Act if the purchaser provides the
2441	2441	12 appropriate documentation as required by Section 3-72 of the
2442	2442	13 Service Use Tax Act. A Sustainable Aviation Fuel Purchase
2443	2443	14 Credit certification accepted by a serviceman in accordance
2444	2444	15 with this paragraph may be used by that serviceman to satisfy
2445	2445	16 service occupation tax liability (but not in satisfaction of
2446	2446	17 penalty or interest) in the amount claimed in the
2447	2447	18 certification, not to exceed 6.25% of the receipts subject to
2448	2448	19 tax from a sale of aviation fuel. In addition, for a sale of
2449	2449	20 aviation fuel to qualify to earn the Sustainable Aviation Fuel
2450	2450	21 Purchase Credit, servicemen must retain in their books and
2451	2451	22 records a certification from the producer of the aviation fuel
2452	2452	23 that the aviation fuel sold by the serviceman and for which a
2453	2453	24 sustainable aviation fuel purchase credit was earned meets the
2454	2454	25 definition of sustainable aviation fuel under Section 3-72 of
2455	2455	26 the Service Use Tax Act. The documentation must include detail
2456	2456
2457	2457
2458	2458
2459	2459
2460	2460
2461	2461	SB1836 - 64 - LRB104 03832 HLH 13856 b
2462	2462
2463	2463
2464	2464	SB1836- 65 -LRB104 03832 HLH 13856 b SB1836 - 65 - LRB104 03832 HLH 13856 b
2465	2465	SB1836 - 65 - LRB104 03832 HLH 13856 b
2466	2466	1 sufficient for the Department to determine the number of
2467	2467	2 gallons of sustainable aviation fuel sold.
2468	2468	3 If the serviceman's average monthly tax liability to the
2469	2469	4 Department does not exceed $200, the Department may authorize
2470	2470	5 his returns to be filed on a quarter annual basis, with the
2471	2471	6 return for January, February, and March of a given year being
2472	2472	7 due by April 20 of such year; with the return for April, May,
2473	2473	8 and June of a given year being due by July 20 of such year;
2474	2474	9 with the return for July, August, and September of a given year
2475	2475	10 being due by October 20 of such year, and with the return for
2476	2476	11 October, November, and December of a given year being due by
2477	2477	12 January 20 of the following year.
2478	2478	13 If the serviceman's average monthly tax liability to the
2479	2479	14 Department does not exceed $50, the Department may authorize
2480	2480	15 his returns to be filed on an annual basis, with the return for
2481	2481	16 a given year being due by January 20 of the following year.
2482	2482	17 Such quarter annual and annual returns, as to form and
2483	2483	18 substance, shall be subject to the same requirements as
2484	2484	19 monthly returns.
2485	2485	20 Notwithstanding any other provision in this Act concerning
2486	2486	21 the time within which a serviceman may file his return, in the
2487	2487	22 case of any serviceman who ceases to engage in a kind of
2488	2488	23 business which makes him responsible for filing returns under
2489	2489	24 this Act, such serviceman shall file a final return under this
2490	2490	25 Act with the Department not more than one month after
2491	2491	26 discontinuing such business.
2492	2492
2493	2493
2494	2494
2495	2495
2496	2496
2497	2497	SB1836 - 65 - LRB104 03832 HLH 13856 b
2498	2498
2499	2499
2500	2500	SB1836- 66 -LRB104 03832 HLH 13856 b SB1836 - 66 - LRB104 03832 HLH 13856 b
2501	2501	SB1836 - 66 - LRB104 03832 HLH 13856 b
2502	2502	1 Beginning October 1, 1993, a taxpayer who has an average
2503	2503	2 monthly tax liability of $150,000 or more shall make all
2504	2504	3 payments required by rules of the Department by electronic
2505	2505	4 funds transfer. Beginning October 1, 1994, a taxpayer who has
2506	2506	5 an average monthly tax liability of $100,000 or more shall
2507	2507	6 make all payments required by rules of the Department by
2508	2508	7 electronic funds transfer. Beginning October 1, 1995, a
2509	2509	8 taxpayer who has an average monthly tax liability of $50,000
2510	2510	9 or more shall make all payments required by rules of the
2511	2511	10 Department by electronic funds transfer. Beginning October 1,
2512	2512	11 2000, a taxpayer who has an annual tax liability of $200,000 or
2513	2513	12 more shall make all payments required by rules of the
2514	2514	13 Department by electronic funds transfer. The term "annual tax
2515	2515	14 liability" shall be the sum of the taxpayer's liabilities
2516	2516	15 under this Act, and under all other State and local occupation
2517	2517	16 and use tax laws administered by the Department, for the
2518	2518	17 immediately preceding calendar year. The term "average monthly
2519	2519	18 tax liability" means the sum of the taxpayer's liabilities
2520	2520	19 under this Act, and under all other State and local occupation
2521	2521	20 and use tax laws administered by the Department, for the
2522	2522	21 immediately preceding calendar year divided by 12. Beginning
2523	2523	22 on October 1, 2002, a taxpayer who has a tax liability in the
2524	2524	23 amount set forth in subsection (b) of Section 2505-210 of the
2525	2525	24 Department of Revenue Law shall make all payments required by
2526	2526	25 rules of the Department by electronic funds transfer.
2527	2527	26 Before August 1 of each year beginning in 1993, the
2528	2528
2529	2529
2530	2530
2531	2531
2532	2532
2533	2533	SB1836 - 66 - LRB104 03832 HLH 13856 b
2534	2534
2535	2535
2536	2536	SB1836- 67 -LRB104 03832 HLH 13856 b SB1836 - 67 - LRB104 03832 HLH 13856 b
2537	2537	SB1836 - 67 - LRB104 03832 HLH 13856 b
2538	2538	1 Department shall notify all taxpayers required to make
2539	2539	2 payments by electronic funds transfer. All taxpayers required
2540	2540	3 to make payments by electronic funds transfer shall make those
2541	2541	4 payments for a minimum of one year beginning on October 1.
2542	2542	5 Any taxpayer not required to make payments by electronic
2543	2543	6 funds transfer may make payments by electronic funds transfer
2544	2544	7 with the permission of the Department.
2545	2545	8 All taxpayers required to make payment by electronic funds
2546	2546	9 transfer and any taxpayers authorized to voluntarily make
2547	2547	10 payments by electronic funds transfer shall make those
2548	2548	11 payments in the manner authorized by the Department.
2549	2549	12 The Department shall adopt such rules as are necessary to
2550	2550	13 effectuate a program of electronic funds transfer and the
2551	2551	14 requirements of this Section.
2552	2552	15 Where a serviceman collects the tax with respect to the
2553	2553	16 selling price of tangible personal property which he sells and
2554	2554	17 the purchaser thereafter returns such tangible personal
2555	2555	18 property and the serviceman refunds the selling price thereof
2556	2556	19 to the purchaser, such serviceman shall also refund, to the
2557	2557	20 purchaser, the tax so collected from the purchaser. When
2558	2558	21 filing his return for the period in which he refunds such tax
2559	2559	22 to the purchaser, the serviceman may deduct the amount of the
2560	2560	23 tax so refunded by him to the purchaser from any other Service
2561	2561	24 Occupation Tax, Service Use Tax, Retailers' Occupation Tax, or
2562	2562	25 Use Tax which such serviceman may be required to pay or remit
2563	2563	26 to the Department, as shown by such return, provided that the
2564	2564
2565	2565
2566	2566
2567	2567
2568	2568
2569	2569	SB1836 - 67 - LRB104 03832 HLH 13856 b
2570	2570
2571	2571
2572	2572	SB1836- 68 -LRB104 03832 HLH 13856 b SB1836 - 68 - LRB104 03832 HLH 13856 b
2573	2573	SB1836 - 68 - LRB104 03832 HLH 13856 b
2574	2574	1 amount of the tax to be deducted shall previously have been
2575	2575	2 remitted to the Department by such serviceman. If the
2576	2576	3 serviceman shall not previously have remitted the amount of
2577	2577	4 such tax to the Department, he shall be entitled to no
2578	2578	5 deduction hereunder upon refunding such tax to the purchaser.
2579	2579	6 If experience indicates such action to be practicable, the
2580	2580	7 Department may prescribe and furnish a combination or joint
2581	2581	8 return which will enable servicemen, who are required to file
2582	2582	9 returns hereunder and also under the Retailers' Occupation Tax
2583	2583	10 Act, the Use Tax Act, or the Service Use Tax Act, to furnish
2584	2584	11 all the return information required by all said Acts on the one
2585	2585	12 form.
2586	2586	13 Where the serviceman has more than one business registered
2587	2587	14 with the Department under separate registrations hereunder,
2588	2588	15 such serviceman shall file separate returns for each
2589	2589	16 registered business.
2590	2590	17 Beginning January 1, 1990, each month the Department shall
2591	2591	18 pay into the Local Government Tax Fund the revenue realized
2592	2592	19 for the preceding month from the 1% tax imposed under this Act.
2593	2593	20 Beginning January 1, 1990, each month the Department shall
2594	2594	21 pay into the County and Mass Transit District Fund 4% of the
2595	2595	22 revenue realized for the preceding month from the 6.25%
2596	2596	23 general rate on sales of tangible personal property other than
2597	2597	24 aviation fuel sold on or after December 1, 2019. This
2598	2598	25 exception for aviation fuel only applies for so long as the
2599	2599	26 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2600	2600
2601	2601
2602	2602
2603	2603
2604	2604
2605	2605	SB1836 - 68 - LRB104 03832 HLH 13856 b
2606	2606
2607	2607
2608	2608	SB1836- 69 -LRB104 03832 HLH 13856 b SB1836 - 69 - LRB104 03832 HLH 13856 b
2609	2609	SB1836 - 69 - LRB104 03832 HLH 13856 b
2610	2610	1 47133 are binding on the State.
2611	2611	2 Beginning August 1, 2000, each month the Department shall
2612	2612	3 pay into the County and Mass Transit District Fund 20% of the
2613	2613	4 net revenue realized for the preceding month from the 1.25%
2614	2614	5 rate on the selling price of motor fuel and gasohol.
2615	2615	6 Beginning January 1, 1990, each month the Department shall
2616	2616	7 pay into the Local Government Tax Fund 16% of the revenue
2617	2617	8 realized for the preceding month from the 6.25% general rate
2618	2618	9 on transfers of tangible personal property other than aviation
2619	2619	10 fuel sold on or after December 1, 2019. This exception for
2620	2620	11 aviation fuel only applies for so long as the revenue use
2621	2621	12 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
2622	2622	13 binding on the State.
2623	2623	14 For aviation fuel sold on or after December 1, 2019, each
2624	2624	15 month the Department shall pay into the State Aviation Program
2625	2625	16 Fund 20% of the net revenue realized for the preceding month
2626	2626	17 from the 6.25% general rate on the selling price of aviation
2627	2627	18 fuel, less an amount estimated by the Department to be
2628	2628	19 required for refunds of the 20% portion of the tax on aviation
2629	2629	20 fuel under this Act, which amount shall be deposited into the
2630	2630	21 Aviation Fuel Sales Tax Refund Fund. The Department shall only
2631	2631	22 pay moneys into the State Aviation Program Fund and the
2632	2632	23 Aviation Fuel Sales Tax Refund Fund under this Act for so long
2633	2633	24 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
2634	2634	25 U.S.C. 47133 are binding on the State.
2635	2635	26 Beginning August 1, 2000, each month the Department shall
2636	2636
2637	2637
2638	2638
2639	2639
2640	2640
2641	2641	SB1836 - 69 - LRB104 03832 HLH 13856 b
2642	2642
2643	2643
2644	2644	SB1836- 70 -LRB104 03832 HLH 13856 b SB1836 - 70 - LRB104 03832 HLH 13856 b
2645	2645	SB1836 - 70 - LRB104 03832 HLH 13856 b
2646	2646	1 pay into the Local Government Tax Fund 80% of the net revenue
2647	2647	2 realized for the preceding month from the 1.25% rate on the
2648	2648	3 selling price of motor fuel and gasohol.
2649	2649	4 Beginning October 1, 2009, each month the Department shall
2650	2650	5 pay into the Capital Projects Fund an amount that is equal to
2651	2651	6 an amount estimated by the Department to represent 80% of the
2652	2652	7 net revenue realized for the preceding month from the sale of
2653	2653	8 candy, grooming and hygiene products, and soft drinks that had
2654	2654	9 been taxed at a rate of 1% prior to September 1, 2009 but that
2655	2655	10 are now taxed at 6.25%.
2656	2656	11 Beginning July 1, 2013, each month the Department shall
2657	2657	12 pay into the Underground Storage Tank Fund from the proceeds
2658	2658	13 collected under this Act, the Use Tax Act, the Service Use Tax
2659	2659	14 Act, and the Retailers' Occupation Tax Act an amount equal to
2660	2660	15 the average monthly deficit in the Underground Storage Tank
2661	2661	16 Fund during the prior year, as certified annually by the
2662	2662	17 Illinois Environmental Protection Agency, but the total
2663	2663	18 payment into the Underground Storage Tank Fund under this Act,
2664	2664	19 the Use Tax Act, the Service Use Tax Act, and the Retailers'
2665	2665	20 Occupation Tax Act shall not exceed $18,000,000 in any State
2666	2666	21 fiscal year. As used in this paragraph, the "average monthly
2667	2667	22 deficit" shall be equal to the difference between the average
2668	2668	23 monthly claims for payment by the fund and the average monthly
2669	2669	24 revenues deposited into the fund, excluding payments made
2670	2670	25 pursuant to this paragraph.
2671	2671	26 Beginning July 1, 2015, of the remainder of the moneys
2672	2672
2673	2673
2674	2674
2675	2675
2676	2676
2677	2677	SB1836 - 70 - LRB104 03832 HLH 13856 b
2678	2678
2679	2679
2680	2680	SB1836- 71 -LRB104 03832 HLH 13856 b SB1836 - 71 - LRB104 03832 HLH 13856 b
2681	2681	SB1836 - 71 - LRB104 03832 HLH 13856 b
2682	2682	1 received by the Department under the Use Tax Act, the Service
2683	2683	2 Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
2684	2684	3 each month the Department shall deposit $500,000 into the
2685	2685	4 State Crime Laboratory Fund.
2686	2686	5 Beginning on January 1, 2026, each month the Department
2687	2687	6 shall pay into the Fire Prevention Fund 50% of the net revenue
2688	2688	7 realized for the preceding month from the tax imposed on the
2689	2689	8 selling price of D.O.T. Class C common fireworks.
2690	2690	9 Of the remainder of the moneys received by the Department
2691	2691	10 pursuant to this Act, (a) 1.75% thereof shall be paid into the
2692	2692	11 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
2693	2693	12 and after July 1, 1989, 3.8% thereof shall be paid into the
2694	2694	13 Build Illinois Fund; provided, however, that if in any fiscal
2695	2695	14 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
2696	2696	15 may be, of the moneys received by the Department and required
2697	2697	16 to be paid into the Build Illinois Fund pursuant to Section 3
2698	2698	17 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
2699	2699	18 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
2700	2700	19 Service Occupation Tax Act, such Acts being hereinafter called
2701	2701	20 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
2702	2702	21 may be, of moneys being hereinafter called the "Tax Act
2703	2703	22 Amount", and (2) the amount transferred to the Build Illinois
2704	2704	23 Fund from the State and Local Sales Tax Reform Fund shall be
2705	2705	24 less than the Annual Specified Amount (as defined in Section 3
2706	2706	25 of the Retailers' Occupation Tax Act), an amount equal to the
2707	2707	26 difference shall be immediately paid into the Build Illinois
2708	2708
2709	2709
2710	2710
2711	2711
2712	2712
2713	2713	SB1836 - 71 - LRB104 03832 HLH 13856 b
2714	2714
2715	2715
2716	2716	SB1836- 72 -LRB104 03832 HLH 13856 b SB1836 - 72 - LRB104 03832 HLH 13856 b
2717	2717	SB1836 - 72 - LRB104 03832 HLH 13856 b
2718	2718	1 Fund from other moneys received by the Department pursuant to
2719	2719	2 the Tax Acts; and further provided, that if on the last
2720	2720	3 business day of any month the sum of (1) the Tax Act Amount
2721	2721	4 required to be deposited into the Build Illinois Account in
2722	2722	5 the Build Illinois Fund during such month and (2) the amount
2723	2723	6 transferred during such month to the Build Illinois Fund from
2724	2724	7 the State and Local Sales Tax Reform Fund shall have been less
2725	2725	8 than 1/12 of the Annual Specified Amount, an amount equal to
2726	2726	9 the difference shall be immediately paid into the Build
2727	2727	10 Illinois Fund from other moneys received by the Department
2728	2728	11 pursuant to the Tax Acts; and, further provided, that in no
2729	2729	12 event shall the payments required under the preceding proviso
2730	2730	13 result in aggregate payments into the Build Illinois Fund
2731	2731	14 pursuant to this clause (b) for any fiscal year in excess of
2732	2732	15 the greater of (i) the Tax Act Amount or (ii) the Annual
2733	2733	16 Specified Amount for such fiscal year; and, further provided,
2734	2734	17 that the amounts payable into the Build Illinois Fund under
2735	2735	18 this clause (b) shall be payable only until such time as the
2736	2736	19 aggregate amount on deposit under each trust indenture
2737	2737	20 securing Bonds issued and outstanding pursuant to the Build
2738	2738	21 Illinois Bond Act is sufficient, taking into account any
2739	2739	22 future investment income, to fully provide, in accordance with
2740	2740	23 such indenture, for the defeasance of or the payment of the
2741	2741	24 principal of, premium, if any, and interest on the Bonds
2742	2742	25 secured by such indenture and on any Bonds expected to be
2743	2743	26 issued thereafter and all fees and costs payable with respect
2744	2744
2745	2745
2746	2746
2747	2747
2748	2748
2749	2749	SB1836 - 72 - LRB104 03832 HLH 13856 b
2750	2750
2751	2751
2752	2752	SB1836- 73 -LRB104 03832 HLH 13856 b SB1836 - 73 - LRB104 03832 HLH 13856 b
2753	2753	SB1836 - 73 - LRB104 03832 HLH 13856 b
2754	2754	1 thereto, all as certified by the Director of the Bureau of the
2755	2755	2 Budget (now Governor's Office of Management and Budget). If on
2756	2756	3 the last business day of any month in which Bonds are
2757	2757	4 outstanding pursuant to the Build Illinois Bond Act, the
2758	2758	5 aggregate of the moneys deposited in the Build Illinois Bond
2759	2759	6 Account in the Build Illinois Fund in such month shall be less
2760	2760	7 than the amount required to be transferred in such month from
2761	2761	8 the Build Illinois Bond Account to the Build Illinois Bond
2762	2762	9 Retirement and Interest Fund pursuant to Section 13 of the
2763	2763	10 Build Illinois Bond Act, an amount equal to such deficiency
2764	2764	11 shall be immediately paid from other moneys received by the
2765	2765	12 Department pursuant to the Tax Acts to the Build Illinois
2766	2766	13 Fund; provided, however, that any amounts paid to the Build
2767	2767	14 Illinois Fund in any fiscal year pursuant to this sentence
2768	2768	15 shall be deemed to constitute payments pursuant to clause (b)
2769	2769	16 of the preceding sentence and shall reduce the amount
2770	2770	17 otherwise payable for such fiscal year pursuant to clause (b)
2771	2771	18 of the preceding sentence. The moneys received by the
2772	2772	19 Department pursuant to this Act and required to be deposited
2773	2773	20 into the Build Illinois Fund are subject to the pledge, claim
2774	2774	21 and charge set forth in Section 12 of the Build Illinois Bond
2775	2775	22 Act.
2776	2776	23 Subject to payment of amounts into the Build Illinois Fund
2777	2777	24 as provided in the preceding paragraph or in any amendment
2778	2778	25 thereto hereafter enacted, the following specified monthly
2779	2779	26 installment of the amount requested in the certificate of the
2780	2780
2781	2781
2782	2782
2783	2783
2784	2784
2785	2785	SB1836 - 73 - LRB104 03832 HLH 13856 b
2786	2786
2787	2787
2788	2788	SB1836- 74 -LRB104 03832 HLH 13856 b SB1836 - 74 - LRB104 03832 HLH 13856 b
2789	2789	SB1836 - 74 - LRB104 03832 HLH 13856 b
2790	2790	1 Chairman of the Metropolitan Pier and Exposition Authority
2791	2791	2 provided under Section 8.25f of the State Finance Act, but not
2792	2792	3 in excess of the sums designated as "Total Deposit", shall be
2793	2793	4 deposited in the aggregate from collections under Section 9 of
2794	2794	5 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
2795	2795	6 9 of the Service Occupation Tax Act, and Section 3 of the
2796	2796	7 Retailers' Occupation Tax Act into the McCormick Place
2797	2797	8 Expansion Project Fund in the specified fiscal years.
2798	2798	9Fiscal YearTotal Deposit101993 $0111994 53,000,000121995 58,000,000131996 61,000,000141997 64,000,000151998 68,000,000161999 71,000,000172000 75,000,000182001 80,000,000192002 93,000,000202003 99,000,000212004103,000,000222005108,000,000232006113,000,000242007119,000,000252008126,000,000 9 Fiscal Year Total Deposit 10 1993 $0 11 1994 53,000,000 12 1995 58,000,000 13 1996 61,000,000 14 1997 64,000,000 15 1998 68,000,000 16 1999 71,000,000 17 2000 75,000,000 18 2001 80,000,000 19 2002 93,000,000 20 2003 99,000,000 21 2004 103,000,000 22 2005 108,000,000 23 2006 113,000,000 24 2007 119,000,000 25 2008 126,000,000
2799	2799	9 Fiscal Year Total Deposit
2800	2800	10 1993 $0
2801	2801	11 1994 53,000,000
2802	2802	12 1995 58,000,000
2803	2803	13 1996 61,000,000
2804	2804	14 1997 64,000,000
2805	2805	15 1998 68,000,000
2806	2806	16 1999 71,000,000
2807	2807	17 2000 75,000,000
2808	2808	18 2001 80,000,000
2809	2809	19 2002 93,000,000
2810	2810	20 2003 99,000,000
2811	2811	21 2004 103,000,000
2812	2812	22 2005 108,000,000
2813	2813	23 2006 113,000,000
2814	2814	24 2007 119,000,000
2815	2815	25 2008 126,000,000
2816	2816
2817	2817
2818	2818
2819	2819
2820	2820
2821	2821	SB1836 - 74 - LRB104 03832 HLH 13856 b
2822	2822
2823	2823
2824	2824	9 Fiscal Year Total Deposit
2825	2825	10 1993 $0
2826	2826	11 1994 53,000,000
2827	2827	12 1995 58,000,000
2828	2828	13 1996 61,000,000
2829	2829	14 1997 64,000,000
2830	2830	15 1998 68,000,000
2831	2831	16 1999 71,000,000
2832	2832	17 2000 75,000,000
2833	2833	18 2001 80,000,000
2834	2834	19 2002 93,000,000
2835	2835	20 2003 99,000,000
2836	2836	21 2004 103,000,000
2837	2837	22 2005 108,000,000
2838	2838	23 2006 113,000,000
2839	2839	24 2007 119,000,000
2840	2840	25 2008 126,000,000
2841	2841
2842	2842
2843	2843	SB1836- 75 -LRB104 03832 HLH 13856 b SB1836 - 75 - LRB104 03832 HLH 13856 b
2844	2844	SB1836 - 75 - LRB104 03832 HLH 13856 b
2845	2845	12009132,000,00022010139,000,00032011146,000,00042012153,000,00052013161,000,00062014170,000,00072015179,000,00082016189,000,00092017199,000,000102018210,000,000112019221,000,000122020233,000,000132021300,000,000 142022300,000,000152023300,000,000162024 300,000,000172025 300,000,000182026 300,000,000192027 375,000,000202028 375,000,000212029 375,000,000222030 375,000,000232031 375,000,000242032 375,000,000252033 375,000,000262034375,000,000 1 2009 132,000,000 2 2010 139,000,000 3 2011 146,000,000 4 2012 153,000,000 5 2013 161,000,000 6 2014 170,000,000 7 2015 179,000,000 8 2016 189,000,000 9 2017 199,000,000 10 2018 210,000,000 11 2019 221,000,000 12 2020 233,000,000 13 2021 300,000,000 14 2022 300,000,000 15 2023 300,000,000 16 2024 300,000,000 17 2025 300,000,000 18 2026 300,000,000 19 2027 375,000,000 20 2028 375,000,000 21 2029 375,000,000 22 2030 375,000,000 23 2031 375,000,000 24 2032 375,000,000 25 2033 375,000,000 26 2034 375,000,000
2846	2846	1 2009 132,000,000
2847	2847	2 2010 139,000,000
2848	2848	3 2011 146,000,000
2849	2849	4 2012 153,000,000
2850	2850	5 2013 161,000,000
2851	2851	6 2014 170,000,000
2852	2852	7 2015 179,000,000
2853	2853	8 2016 189,000,000
2854	2854	9 2017 199,000,000
2855	2855	10 2018 210,000,000
2856	2856	11 2019 221,000,000
2857	2857	12 2020 233,000,000
2858	2858	13 2021 300,000,000
2859	2859	14 2022 300,000,000
2860	2860	15 2023 300,000,000
2861	2861	16 2024 300,000,000
2862	2862	17 2025 300,000,000
2863	2863	18 2026 300,000,000
2864	2864	19 2027 375,000,000
2865	2865	20 2028 375,000,000
2866	2866	21 2029 375,000,000
2867	2867	22 2030 375,000,000
2868	2868	23 2031 375,000,000
2869	2869	24 2032 375,000,000
2870	2870	25 2033 375,000,000
2871	2871	26 2034 375,000,000
2872	2872
2873	2873
2874	2874
2875	2875
2876	2876
2877	2877	SB1836 - 75 - LRB104 03832 HLH 13856 b
2878	2878
2879	2879	1 2009 132,000,000
2880	2880	2 2010 139,000,000
2881	2881	3 2011 146,000,000
2882	2882	4 2012 153,000,000
2883	2883	5 2013 161,000,000
2884	2884	6 2014 170,000,000
2885	2885	7 2015 179,000,000
2886	2886	8 2016 189,000,000
2887	2887	9 2017 199,000,000
2888	2888	10 2018 210,000,000
2889	2889	11 2019 221,000,000
2890	2890	12 2020 233,000,000
2891	2891	13 2021 300,000,000
2892	2892	14 2022 300,000,000
2893	2893	15 2023 300,000,000
2894	2894	16 2024 300,000,000
2895	2895	17 2025 300,000,000
2896	2896	18 2026 300,000,000
2897	2897	19 2027 375,000,000
2898	2898	20 2028 375,000,000
2899	2899	21 2029 375,000,000
2900	2900	22 2030 375,000,000
2901	2901	23 2031 375,000,000
2902	2902	24 2032 375,000,000
2903	2903	25 2033 375,000,000
2904	2904	26 2034 375,000,000
2905	2905
2906	2906
2907	2907	SB1836- 76 -LRB104 03832 HLH 13856 b SB1836 - 76 - LRB104 03832 HLH 13856 b
2908	2908	SB1836 - 76 - LRB104 03832 HLH 13856 b
2909	2909	12035375,000,00022036450,000,0003and 4each fiscal year 5thereafter that bonds 6are outstanding under 7Section 13.2 of the 8Metropolitan Pier and 9Exposition Authority Act, 10but not after fiscal year 2060. 1 2035 375,000,000 2 2036 450,000,000 3 and 4 each fiscal year 5 thereafter that bonds 6 are outstanding under 7 Section 13.2 of the 8 Metropolitan Pier and 9 Exposition Authority Act, 10 but not after fiscal year 2060.
2910	2910	1 2035 375,000,000
2911	2911	2 2036 450,000,000
2912	2912	3 and
2913	2913	4 each fiscal year
2914	2914	5 thereafter that bonds
2915	2915	6 are outstanding under
2916	2916	7 Section 13.2 of the
2917	2917	8 Metropolitan Pier and
2918	2918	9 Exposition Authority Act,
2919	2919	10 but not after fiscal year 2060.
2920	2920	11 Beginning July 20, 1993 and in each month of each fiscal
2921	2921	12 year thereafter, one-eighth of the amount requested in the
2922	2922	13 certificate of the Chairman of the Metropolitan Pier and
2923	2923	14 Exposition Authority for that fiscal year, less the amount
2924	2924	15 deposited into the McCormick Place Expansion Project Fund by
2925	2925	16 the State Treasurer in the respective month under subsection
2926	2926	17 (g) of Section 13 of the Metropolitan Pier and Exposition
2927	2927	18 Authority Act, plus cumulative deficiencies in the deposits
2928	2928	19 required under this Section for previous months and years,
2929	2929	20 shall be deposited into the McCormick Place Expansion Project
2930	2930	21 Fund, until the full amount requested for the fiscal year, but
2931	2931	22 not in excess of the amount specified above as "Total
2932	2932	23 Deposit", has been deposited.
2933	2933	24 Subject to payment of amounts into the Capital Projects
2934	2934	25 Fund, the Build Illinois Fund, and the McCormick Place
2935	2935	26 Expansion Project Fund pursuant to the preceding paragraphs or
2936	2936
2937	2937
2938	2938
2939	2939
2940	2940
2941	2941	SB1836 - 76 - LRB104 03832 HLH 13856 b
2942	2942
2943	2943	1 2035 375,000,000
2944	2944	2 2036 450,000,000
2945	2945	3 and
2946	2946	4 each fiscal year
2947	2947	5 thereafter that bonds
2948	2948	6 are outstanding under
2949	2949	7 Section 13.2 of the
2950	2950	8 Metropolitan Pier and
2951	2951	9 Exposition Authority Act,
2952	2952	10 but not after fiscal year 2060.
2953	2953
2954	2954
2955	2955	SB1836- 77 -LRB104 03832 HLH 13856 b SB1836 - 77 - LRB104 03832 HLH 13856 b
2956	2956	SB1836 - 77 - LRB104 03832 HLH 13856 b
2957	2957	1 in any amendments thereto hereafter enacted, for aviation fuel
2958	2958	2 sold on or after December 1, 2019, the Department shall each
2959	2959	3 month deposit into the Aviation Fuel Sales Tax Refund Fund an
2960	2960	4 amount estimated by the Department to be required for refunds
2961	2961	5 of the 80% portion of the tax on aviation fuel under this Act.
2962	2962	6 The Department shall only deposit moneys into the Aviation
2963	2963	7 Fuel Sales Tax Refund Fund under this paragraph for so long as
2964	2964	8 the revenue use requirements of 49 U.S.C. 47107(b) and 49
2965	2965	9 U.S.C. 47133 are binding on the State.
2966	2966	10 Subject to payment of amounts into the Build Illinois Fund
2967	2967	11 and the McCormick Place Expansion Project Fund pursuant to the
2968	2968	12 preceding paragraphs or in any amendments thereto hereafter
2969	2969	13 enacted, beginning July 1, 1993 and ending on September 30,
2970	2970	14 2013, the Department shall each month pay into the Illinois
2971	2971	15 Tax Increment Fund 0.27% of 80% of the net revenue realized for
2972	2972	16 the preceding month from the 6.25% general rate on the selling
2973	2973	17 price of tangible personal property.
2974	2974	18 Subject to payment of amounts into the Build Illinois
2975	2975	19 Fund, the McCormick Place Expansion Project Fund, and the
2976	2976	20 Illinois Tax Increment Fund pursuant to the preceding
2977	2977	21 paragraphs or in any amendments to this Section hereafter
2978	2978	22 enacted, beginning on the first day of the first calendar
2979	2979	23 month to occur on or after August 26, 2014 (the effective date
2980	2980	24 of Public Act 98-1098), each month, from the collections made
2981	2981	25 under Section 9 of the Use Tax Act, Section 9 of the Service
2982	2982	26 Use Tax Act, Section 9 of the Service Occupation Tax Act, and
2983	2983
2984	2984
2985	2985
2986	2986
2987	2987
2988	2988	SB1836 - 77 - LRB104 03832 HLH 13856 b
2989	2989
2990	2990
2991	2991	SB1836- 78 -LRB104 03832 HLH 13856 b SB1836 - 78 - LRB104 03832 HLH 13856 b
2992	2992	SB1836 - 78 - LRB104 03832 HLH 13856 b
2993	2993	1 Section 3 of the Retailers' Occupation Tax Act, the Department
2994	2994	2 shall pay into the Tax Compliance and Administration Fund, to
2995	2995	3 be used, subject to appropriation, to fund additional auditors
2996	2996	4 and compliance personnel at the Department of Revenue, an
2997	2997	5 amount equal to 1/12 of 5% of 80% of the cash receipts
2998	2998	6 collected during the preceding fiscal year by the Audit Bureau
2999	2999	7 of the Department under the Use Tax Act, the Service Use Tax
3000	3000	8 Act, the Service Occupation Tax Act, the Retailers' Occupation
3001	3001	9 Tax Act, and associated local occupation and use taxes
3002	3002	10 administered by the Department.
3003	3003	11 Subject to payments of amounts into the Build Illinois
3004	3004	12 Fund, the McCormick Place Expansion Project Fund, the Illinois
3005	3005	13 Tax Increment Fund, and the Tax Compliance and Administration
3006	3006	14 Fund as provided in this Section, beginning on July 1, 2018 the
3007	3007	15 Department shall pay each month into the Downstate Public
3008	3008	16 Transportation Fund the moneys required to be so paid under
3009	3009	17 Section 2-3 of the Downstate Public Transportation Act.
3010	3010	18 Subject to successful execution and delivery of a
3011	3011	19 public-private agreement between the public agency and private
3012	3012	20 entity and completion of the civic build, beginning on July 1,
3013	3013	21 2023, of the remainder of the moneys received by the
3014	3014	22 Department under the Use Tax Act, the Service Use Tax Act, the
3015	3015	23 Service Occupation Tax Act, and this Act, the Department shall
3016	3016	24 deposit the following specified deposits in the aggregate from
3017	3017	25 collections under the Use Tax Act, the Service Use Tax Act, the
3018	3018	26 Service Occupation Tax Act, and the Retailers' Occupation Tax
3019	3019
3020	3020
3021	3021
3022	3022
3023	3023
3024	3024	SB1836 - 78 - LRB104 03832 HLH 13856 b
3025	3025
3026	3026
3027	3027	SB1836- 79 -LRB104 03832 HLH 13856 b SB1836 - 79 - LRB104 03832 HLH 13856 b
3028	3028	SB1836 - 79 - LRB104 03832 HLH 13856 b
3029	3029	1 Act, as required under Section 8.25g of the State Finance Act
3030	3030	2 for distribution consistent with the Public-Private
3031	3031	3 Partnership for Civic and Transit Infrastructure Project Act.
3032	3032	4 The moneys received by the Department pursuant to this Act and
3033	3033	5 required to be deposited into the Civic and Transit
3034	3034	6 Infrastructure Fund are subject to the pledge, claim and
3035	3035	7 charge set forth in Section 25-55 of the Public-Private
3036	3036	8 Partnership for Civic and Transit Infrastructure Project Act.
3037	3037	9 As used in this paragraph, "civic build", "private entity",
3038	3038	10 "public-private agreement", and "public agency" have the
3039	3039	11 meanings provided in Section 25-10 of the Public-Private
3040	3040	12 Partnership for Civic and Transit Infrastructure Project Act.
3041	3041	13 Fiscal Year............................Total Deposit
3042	3042	14 2024....................................$200,000,000
3043	3043	15 2025....................................$206,000,000
3044	3044	16 2026....................................$212,200,000
3045	3045	17 2027....................................$218,500,000
3046	3046	18 2028....................................$225,100,000
3047	3047	19 2029....................................$288,700,000
3048	3048	20 2030....................................$298,900,000
3049	3049	21 2031....................................$309,300,000
3050	3050	22 2032....................................$320,100,000
3051	3051	23 2033....................................$331,200,000
3052	3052	24 2034....................................$341,200,000
3053	3053	25 2035....................................$351,400,000
3054	3054	26 2036....................................$361,900,000
3055	3055
3056	3056
3057	3057
3058	3058
3059	3059
3060	3060	SB1836 - 79 - LRB104 03832 HLH 13856 b
3061	3061
3062	3062
3063	3063	SB1836- 80 -LRB104 03832 HLH 13856 b SB1836 - 80 - LRB104 03832 HLH 13856 b
3064	3064	SB1836 - 80 - LRB104 03832 HLH 13856 b
3065	3065	1 2037....................................$372,800,000
3066	3066	2 2038....................................$384,000,000
3067	3067	3 2039....................................$395,500,000
3068	3068	4 2040....................................$407,400,000
3069	3069	5 2041....................................$419,600,000
3070	3070	6 2042....................................$432,200,000
3071	3071	7 2043....................................$445,100,000
3072	3072	8 Beginning July 1, 2021 and until July 1, 2022, subject to
3073	3073	9 the payment of amounts into the County and Mass Transit
3074	3074	10 District Fund, the Local Government Tax Fund, the Build
3075	3075	11 Illinois Fund, the McCormick Place Expansion Project Fund, the
3076	3076	12 Illinois Tax Increment Fund, and the Tax Compliance and
3077	3077	13 Administration Fund as provided in this Section, the
3078	3078	14 Department shall pay each month into the Road Fund the amount
3079	3079	15 estimated to represent 16% of the net revenue realized from
3080	3080	16 the taxes imposed on motor fuel and gasohol. Beginning July 1,
3081	3081	17 2022 and until July 1, 2023, subject to the payment of amounts
3082	3082	18 into the County and Mass Transit District Fund, the Local
3083	3083	19 Government Tax Fund, the Build Illinois Fund, the McCormick
3084	3084	20 Place Expansion Project Fund, the Illinois Tax Increment Fund,
3085	3085	21 and the Tax Compliance and Administration Fund as provided in
3086	3086	22 this Section, the Department shall pay each month into the
3087	3087	23 Road Fund the amount estimated to represent 32% of the net
3088	3088	24 revenue realized from the taxes imposed on motor fuel and
3089	3089	25 gasohol. Beginning July 1, 2023 and until July 1, 2024,
3090	3090	26 subject to the payment of amounts into the County and Mass
3091	3091
3092	3092
3093	3093
3094	3094
3095	3095
3096	3096	SB1836 - 80 - LRB104 03832 HLH 13856 b
3097	3097
3098	3098
3099	3099	SB1836- 81 -LRB104 03832 HLH 13856 b SB1836 - 81 - LRB104 03832 HLH 13856 b
3100	3100	SB1836 - 81 - LRB104 03832 HLH 13856 b
3101	3101	1 Transit District Fund, the Local Government Tax Fund, the
3102	3102	2 Build Illinois Fund, the McCormick Place Expansion Project
3103	3103	3 Fund, the Illinois Tax Increment Fund, and the Tax Compliance
3104	3104	4 and Administration Fund as provided in this Section, the
3105	3105	5 Department shall pay each month into the Road Fund the amount
3106	3106	6 estimated to represent 48% of the net revenue realized from
3107	3107	7 the taxes imposed on motor fuel and gasohol. Beginning July 1,
3108	3108	8 2024 and until July 1, 2025, subject to the payment of amounts
3109	3109	9 into the County and Mass Transit District Fund, the Local
3110	3110	10 Government Tax Fund, the Build Illinois Fund, the McCormick
3111	3111	11 Place Expansion Project Fund, the Illinois Tax Increment Fund,
3112	3112	12 and the Tax Compliance and Administration Fund as provided in
3113	3113	13 this Section, the Department shall pay each month into the
3114	3114	14 Road Fund the amount estimated to represent 64% of the net
3115	3115	15 revenue realized from the taxes imposed on motor fuel and
3116	3116	16 gasohol. Beginning on July 1, 2025, subject to the payment of
3117	3117	17 amounts into the County and Mass Transit District Fund, the
3118	3118	18 Local Government Tax Fund, the Build Illinois Fund, the
3119	3119	19 McCormick Place Expansion Project Fund, the Illinois Tax
3120	3120	20 Increment Fund, and the Tax Compliance and Administration Fund
3121	3121	21 as provided in this Section, the Department shall pay each
3122	3122	22 month into the Road Fund the amount estimated to represent 80%
3123	3123	23 of the net revenue realized from the taxes imposed on motor
3124	3124	24 fuel and gasohol. As used in this paragraph "motor fuel" has
3125	3125	25 the meaning given to that term in Section 1.1 of the Motor Fuel
3126	3126	26 Tax Law, and "gasohol" has the meaning given to that term in
3127	3127
3128	3128
3129	3129
3130	3130
3131	3131
3132	3132	SB1836 - 81 - LRB104 03832 HLH 13856 b
3133	3133
3134	3134
3135	3135	SB1836- 82 -LRB104 03832 HLH 13856 b SB1836 - 82 - LRB104 03832 HLH 13856 b
3136	3136	SB1836 - 82 - LRB104 03832 HLH 13856 b
3137	3137	1 Section 3-40 of the Use Tax Act.
3138	3138	2 Of the remainder of the moneys received by the Department
3139	3139	3 pursuant to this Act, 75% shall be paid into the General
3140	3140	4 Revenue Fund of the State treasury and 25% shall be reserved in
3141	3141	5 a special account and used only for the transfer to the Common
3142	3142	6 School Fund as part of the monthly transfer from the General
3143	3143	7 Revenue Fund in accordance with Section 8a of the State
3144	3144	8 Finance Act.
3145	3145	9 The Department may, upon separate written notice to a
3146	3146	10 taxpayer, require the taxpayer to prepare and file with the
3147	3147	11 Department on a form prescribed by the Department within not
3148	3148	12 less than 60 days after receipt of the notice an annual
3149	3149	13 information return for the tax year specified in the notice.
3150	3150	14 Such annual return to the Department shall include a statement
3151	3151	15 of gross receipts as shown by the taxpayer's last federal
3152	3152	16 income tax return. If the total receipts of the business as
3153	3153	17 reported in the federal income tax return do not agree with the
3154	3154	18 gross receipts reported to the Department of Revenue for the
3155	3155	19 same period, the taxpayer shall attach to his annual return a
3156	3156	20 schedule showing a reconciliation of the 2 amounts and the
3157	3157	21 reasons for the difference. The taxpayer's annual return to
3158	3158	22 the Department shall also disclose the cost of goods sold by
3159	3159	23 the taxpayer during the year covered by such return, opening
3160	3160	24 and closing inventories of such goods for such year, cost of
3161	3161	25 goods used from stock or taken from stock and given away by the
3162	3162	26 taxpayer during such year, pay roll information of the
3163	3163
3164	3164
3165	3165
3166	3166
3167	3167
3168	3168	SB1836 - 82 - LRB104 03832 HLH 13856 b
3169	3169
3170	3170
3171	3171	SB1836- 83 -LRB104 03832 HLH 13856 b SB1836 - 83 - LRB104 03832 HLH 13856 b
3172	3172	SB1836 - 83 - LRB104 03832 HLH 13856 b
3173	3173	1 taxpayer's business during such year and any additional
3174	3174	2 reasonable information which the Department deems would be
3175	3175	3 helpful in determining the accuracy of the monthly, quarterly
3176	3176	4 or annual returns filed by such taxpayer as hereinbefore
3177	3177	5 provided for in this Section.
3178	3178	6 If the annual information return required by this Section
3179	3179	7 is not filed when and as required, the taxpayer shall be liable
3180	3180	8 as follows:
3181	3181	9 (i) Until January 1, 1994, the taxpayer shall be
3182	3182	10 liable for a penalty equal to 1/6 of 1% of the tax due from
3183	3183	11 such taxpayer under this Act during the period to be
3184	3184	12 covered by the annual return for each month or fraction of
3185	3185	13 a month until such return is filed as required, the
3186	3186	14 penalty to be assessed and collected in the same manner as
3187	3187	15 any other penalty provided for in this Act.
3188	3188	16 (ii) On and after January 1, 1994, the taxpayer shall
3189	3189	17 be liable for a penalty as described in Section 3-4 of the
3190	3190	18 Uniform Penalty and Interest Act.
3191	3191	19 The chief executive officer, proprietor, owner, or highest
3192	3192	20 ranking manager shall sign the annual return to certify the
3193	3193	21 accuracy of the information contained therein. Any person who
3194	3194	22 willfully signs the annual return containing false or
3195	3195	23 inaccurate information shall be guilty of perjury and punished
3196	3196	24 accordingly. The annual return form prescribed by the
3197	3197	25 Department shall include a warning that the person signing the
3198	3198	26 return may be liable for perjury.
3199	3199
3200	3200
3201	3201
3202	3202
3203	3203
3204	3204	SB1836 - 83 - LRB104 03832 HLH 13856 b
3205	3205
3206	3206
3207	3207	SB1836- 84 -LRB104 03832 HLH 13856 b SB1836 - 84 - LRB104 03832 HLH 13856 b
3208	3208	SB1836 - 84 - LRB104 03832 HLH 13856 b
3209	3209	1 The foregoing portion of this Section concerning the
3210	3210	2 filing of an annual information return shall not apply to a
3211	3211	3 serviceman who is not required to file an income tax return
3212	3212	4 with the United States Government.
3213	3213	5 As soon as possible after the first day of each month, upon
3214	3214	6 certification of the Department of Revenue, the Comptroller
3215	3215	7 shall order transferred and the Treasurer shall transfer from
3216	3216	8 the General Revenue Fund to the Motor Fuel Tax Fund an amount
3217	3217	9 equal to 1.7% of 80% of the net revenue realized under this Act
3218	3218	10 for the second preceding month. Beginning April 1, 2000, this
3219	3219	11 transfer is no longer required and shall not be made.
3220	3220	12 Net revenue realized for a month shall be the revenue
3221	3221	13 collected by the State pursuant to this Act, less the amount
3222	3222	14 paid out during that month as refunds to taxpayers for
3223	3223	15 overpayment of liability.
3224	3224	16 For greater simplicity of administration, it shall be
3225	3225	17 permissible for manufacturers, importers and wholesalers whose
3226	3226	18 products are sold by numerous servicemen in Illinois, and who
3227	3227	19 wish to do so, to assume the responsibility for accounting and
3228	3228	20 paying to the Department all tax accruing under this Act with
3229	3229	21 respect to such sales, if the servicemen who are affected do
3230	3230	22 not make written objection to the Department to this
3231	3231	23 arrangement.
3232	3232	24 (Source: P.A. 102-700, eff. 4-19-22; 103-9, eff. 6-7-23;
3233	3233	25 103-363, eff. 7-28-23; 103-592, eff. 6-7-24; 103-605, eff.
3234	3234	26 7-1-24.)
3235	3235
3236	3236
3237	3237
3238	3238
3239	3239
3240	3240	SB1836 - 84 - LRB104 03832 HLH 13856 b
3241	3241
3242	3242
3243	3243	SB1836- 85 -LRB104 03832 HLH 13856 b SB1836 - 85 - LRB104 03832 HLH 13856 b
3244	3244	SB1836 - 85 - LRB104 03832 HLH 13856 b
3245	3245	1 Section 20. The Retailers' Occupation Tax Act is amended
3246	3246	2 by changing Section 3 as follows:
3247	3247	3 (35 ILCS 120/3)
3248	3248	4 Sec. 3. Except as provided in this Section, on or before
3249	3249	5 the twentieth day of each calendar month, every person engaged
3250	3250	6 in the business of selling, which, on and after January 1,
3251	3251	7 2025, includes leasing, tangible personal property at retail
3252	3252	8 in this State during the preceding calendar month shall file a
3253	3253	9 return with the Department, stating:
3254	3254	10 1. The name of the seller;
3255	3255	11 2. His residence address and the address of his
3256	3256	12 principal place of business and the address of the
3257	3257	13 principal place of business (if that is a different
3258	3258	14 address) from which he engages in the business of selling
3259	3259	15 tangible personal property at retail in this State;
3260	3260	16 3. Total amount of receipts received by him during the
3261	3261	17 preceding calendar month or quarter, as the case may be,
3262	3262	18 from sales of tangible personal property, and from
3263	3263	19 services furnished, by him during such preceding calendar
3264	3264	20 month or quarter;
3265	3265	21 4. Total amount received by him during the preceding
3266	3266	22 calendar month or quarter on charge and time sales of
3267	3267	23 tangible personal property, and from services furnished,
3268	3268	24 by him prior to the month or quarter for which the return
3269	3269
3270	3270
3271	3271
3272	3272
3273	3273
3274	3274	SB1836 - 85 - LRB104 03832 HLH 13856 b
3275	3275
3276	3276
3277	3277	SB1836- 86 -LRB104 03832 HLH 13856 b SB1836 - 86 - LRB104 03832 HLH 13856 b
3278	3278	SB1836 - 86 - LRB104 03832 HLH 13856 b
3279	3279	1 is filed;
3280	3280	2 5. Deductions allowed by law;
3281	3281	3 6. Gross receipts which were received by him during
3282	3282	4 the preceding calendar month or quarter and upon the basis
3283	3283	5 of which the tax is imposed, including gross receipts on
3284	3284	6 food for human consumption that is to be consumed off the
3285	3285	7 premises where it is sold (other than alcoholic beverages,
3286	3286	8 food consisting of or infused with adult use cannabis,
3287	3287	9 soft drinks, and food that has been prepared for immediate
3288	3288	10 consumption) which were received during the preceding
3289	3289	11 calendar month or quarter and upon which tax would have
3290	3290	12 been due but for the 0% rate imposed under Public Act
3291	3291	13 102-700;
3292	3292	14 7. The amount of credit provided in Section 2d of this
3293	3293	15 Act;
3294	3294	16 8. The amount of tax due, including the amount of tax
3295	3295	17 that would have been due on food for human consumption
3296	3296	18 that is to be consumed off the premises where it is sold
3297	3297	19 (other than alcoholic beverages, food consisting of or
3298	3298	20 infused with adult use cannabis, soft drinks, and food
3299	3299	21 that has been prepared for immediate consumption) but for
3300	3300	22 the 0% rate imposed under Public Act 102-700;
3301	3301	23 9. The signature of the taxpayer; and
3302	3302	24 10. Such other reasonable information as the
3303	3303	25 Department may require.
3304	3304	26 In the case of leases, except as otherwise provided in
3305	3305
3306	3306
3307	3307
3308	3308
3309	3309
3310	3310	SB1836 - 86 - LRB104 03832 HLH 13856 b
3311	3311
3312	3312
3313	3313	SB1836- 87 -LRB104 03832 HLH 13856 b SB1836 - 87 - LRB104 03832 HLH 13856 b
3314	3314	SB1836 - 87 - LRB104 03832 HLH 13856 b
3315	3315	1 this Act, the lessor must remit for each tax return period only
3316	3316	2 the tax applicable to that part of the selling price actually
3317	3317	3 received during such tax return period.
3318	3318	4 On and after January 1, 2018, except for returns required
3319	3319	5 to be filed prior to January 1, 2023 for motor vehicles,
3320	3320	6 watercraft, aircraft, and trailers that are required to be
3321	3321	7 registered with an agency of this State, with respect to
3322	3322	8 retailers whose annual gross receipts average $20,000 or more,
3323	3323	9 all returns required to be filed pursuant to this Act shall be
3324	3324	10 filed electronically. On and after January 1, 2023, with
3325	3325	11 respect to retailers whose annual gross receipts average
3326	3326	12 $20,000 or more, all returns required to be filed pursuant to
3327	3327	13 this Act, including, but not limited to, returns for motor
3328	3328	14 vehicles, watercraft, aircraft, and trailers that are required
3329	3329	15 to be registered with an agency of this State, shall be filed
3330	3330	16 electronically. Retailers who demonstrate that they do not
3331	3331	17 have access to the Internet or demonstrate hardship in filing
3332	3332	18 electronically may petition the Department to waive the
3333	3333	19 electronic filing requirement.
3334	3334	20 If a taxpayer fails to sign a return within 30 days after
3335	3335	21 the proper notice and demand for signature by the Department,
3336	3336	22 the return shall be considered valid and any amount shown to be
3337	3337	23 due on the return shall be deemed assessed.
3338	3338	24 Each return shall be accompanied by the statement of
3339	3339	25 prepaid tax issued pursuant to Section 2e for which credit is
3340	3340	26 claimed.
3341	3341
3342	3342
3343	3343
3344	3344
3345	3345
3346	3346	SB1836 - 87 - LRB104 03832 HLH 13856 b
3347	3347
3348	3348
3349	3349	SB1836- 88 -LRB104 03832 HLH 13856 b SB1836 - 88 - LRB104 03832 HLH 13856 b
3350	3350	SB1836 - 88 - LRB104 03832 HLH 13856 b
3351	3351	1 Prior to October 1, 2003 and on and after September 1,
3352	3352	2 2004, a retailer may accept a Manufacturer's Purchase Credit
3353	3353	3 certification from a purchaser in satisfaction of Use Tax as
3354	3354	4 provided in Section 3-85 of the Use Tax Act if the purchaser
3355	3355	5 provides the appropriate documentation as required by Section
3356	3356	6 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
3357	3357	7 certification, accepted by a retailer prior to October 1, 2003
3358	3358	8 and on and after September 1, 2004 as provided in Section 3-85
3359	3359	9 of the Use Tax Act, may be used by that retailer to satisfy
3360	3360	10 Retailers' Occupation Tax liability in the amount claimed in
3361	3361	11 the certification, not to exceed 6.25% of the receipts subject
3362	3362	12 to tax from a qualifying purchase. A Manufacturer's Purchase
3363	3363	13 Credit reported on any original or amended return filed under
3364	3364	14 this Act after October 20, 2003 for reporting periods prior to
3365	3365	15 September 1, 2004 shall be disallowed. Manufacturer's Purchase
3366	3366	16 Credit reported on annual returns due on or after January 1,
3367	3367	17 2005 will be disallowed for periods prior to September 1,
3368	3368	18 2004. No Manufacturer's Purchase Credit may be used after
3369	3369	19 September 30, 2003 through August 31, 2004 to satisfy any tax
3370	3370	20 liability imposed under this Act, including any audit
3371	3371	21 liability.
3372	3372	22 Beginning on July 1, 2023 and through December 31, 2032, a
3373	3373	23 retailer may accept a Sustainable Aviation Fuel Purchase
3374	3374	24 Credit certification from an air common carrier-purchaser in
3375	3375	25 satisfaction of Use Tax on aviation fuel as provided in
3376	3376	26 Section 3-87 of the Use Tax Act if the purchaser provides the
3377	3377
3378	3378
3379	3379
3380	3380
3381	3381
3382	3382	SB1836 - 88 - LRB104 03832 HLH 13856 b
3383	3383
3384	3384
3385	3385	SB1836- 89 -LRB104 03832 HLH 13856 b SB1836 - 89 - LRB104 03832 HLH 13856 b
3386	3386	SB1836 - 89 - LRB104 03832 HLH 13856 b
3387	3387	1 appropriate documentation as required by Section 3-87 of the
3388	3388	2 Use Tax Act. A Sustainable Aviation Fuel Purchase Credit
3389	3389	3 certification accepted by a retailer in accordance with this
3390	3390	4 paragraph may be used by that retailer to satisfy Retailers'
3391	3391	5 Occupation Tax liability (but not in satisfaction of penalty
3392	3392	6 or interest) in the amount claimed in the certification, not
3393	3393	7 to exceed 6.25% of the receipts subject to tax from a sale of
3394	3394	8 aviation fuel. In addition, for a sale of aviation fuel to
3395	3395	9 qualify to earn the Sustainable Aviation Fuel Purchase Credit,
3396	3396	10 retailers must retain in their books and records a
3397	3397	11 certification from the producer of the aviation fuel that the
3398	3398	12 aviation fuel sold by the retailer and for which a sustainable
3399	3399	13 aviation fuel purchase credit was earned meets the definition
3400	3400	14 of sustainable aviation fuel under Section 3-87 of the Use Tax
3401	3401	15 Act. The documentation must include detail sufficient for the
3402	3402	16 Department to determine the number of gallons of sustainable
3403	3403	17 aviation fuel sold.
3404	3404	18 The Department may require returns to be filed on a
3405	3405	19 quarterly basis. If so required, a return for each calendar
3406	3406	20 quarter shall be filed on or before the twentieth day of the
3407	3407	21 calendar month following the end of such calendar quarter. The
3408	3408	22 taxpayer shall also file a return with the Department for each
3409	3409	23 of the first 2 months of each calendar quarter, on or before
3410	3410	24 the twentieth day of the following calendar month, stating:
3411	3411	25 1. The name of the seller;
3412	3412	26 2. The address of the principal place of business from
3413	3413
3414	3414
3415	3415
3416	3416
3417	3417
3418	3418	SB1836 - 89 - LRB104 03832 HLH 13856 b
3419	3419
3420	3420
3421	3421	SB1836- 90 -LRB104 03832 HLH 13856 b SB1836 - 90 - LRB104 03832 HLH 13856 b
3422	3422	SB1836 - 90 - LRB104 03832 HLH 13856 b
3423	3423	1 which he engages in the business of selling tangible
3424	3424	2 personal property at retail in this State;
3425	3425	3 3. The total amount of taxable receipts received by
3426	3426	4 him during the preceding calendar month from sales of
3427	3427	5 tangible personal property by him during such preceding
3428	3428	6 calendar month, including receipts from charge and time
3429	3429	7 sales, but less all deductions allowed by law;
3430	3430	8 4. The amount of credit provided in Section 2d of this
3431	3431	9 Act;
3432	3432	10 5. The amount of tax due; and
3433	3433	11 6. Such other reasonable information as the Department
3434	3434	12 may require.
3435	3435	13 Every person engaged in the business of selling aviation
3436	3436	14 fuel at retail in this State during the preceding calendar
3437	3437	15 month shall, instead of reporting and paying tax as otherwise
3438	3438	16 required by this Section, report and pay such tax on a separate
3439	3439	17 aviation fuel tax return. The requirements related to the
3440	3440	18 return shall be as otherwise provided in this Section.
3441	3441	19 Notwithstanding any other provisions of this Act to the
3442	3442	20 contrary, retailers selling aviation fuel shall file all
3443	3443	21 aviation fuel tax returns and shall make all aviation fuel tax
3444	3444	22 payments by electronic means in the manner and form required
3445	3445	23 by the Department. For purposes of this Section, "aviation
3446	3446	24 fuel" means jet fuel and aviation gasoline.
3447	3447	25 Beginning on October 1, 2003, any person who is not a
3448	3448	26 licensed distributor, importing distributor, or manufacturer,
3449	3449
3450	3450
3451	3451
3452	3452
3453	3453
3454	3454	SB1836 - 90 - LRB104 03832 HLH 13856 b
3455	3455
3456	3456
3457	3457	SB1836- 91 -LRB104 03832 HLH 13856 b SB1836 - 91 - LRB104 03832 HLH 13856 b
3458	3458	SB1836 - 91 - LRB104 03832 HLH 13856 b
3459	3459	1 as defined in the Liquor Control Act of 1934, but is engaged in
3460	3460	2 the business of selling, at retail, alcoholic liquor shall
3461	3461	3 file a statement with the Department of Revenue, in a format
3462	3462	4 and at a time prescribed by the Department, showing the total
3463	3463	5 amount paid for alcoholic liquor purchased during the
3464	3464	6 preceding month and such other information as is reasonably
3465	3465	7 required by the Department. The Department may adopt rules to
3466	3466	8 require that this statement be filed in an electronic or
3467	3467	9 telephonic format. Such rules may provide for exceptions from
3468	3468	10 the filing requirements of this paragraph. For the purposes of
3469	3469	11 this paragraph, the term "alcoholic liquor" shall have the
3470	3470	12 meaning prescribed in the Liquor Control Act of 1934.
3471	3471	13 Beginning on October 1, 2003, every distributor, importing
3472	3472	14 distributor, and manufacturer of alcoholic liquor as defined
3473	3473	15 in the Liquor Control Act of 1934, shall file a statement with
3474	3474	16 the Department of Revenue, no later than the 10th day of the
3475	3475	17 month for the preceding month during which transactions
3476	3476	18 occurred, by electronic means, showing the total amount of
3477	3477	19 gross receipts from the sale of alcoholic liquor sold or
3478	3478	20 distributed during the preceding month to purchasers;
3479	3479	21 identifying the purchaser to whom it was sold or distributed;
3480	3480	22 the purchaser's tax registration number; and such other
3481	3481	23 information reasonably required by the Department. A
3482	3482	24 distributor, importing distributor, or manufacturer of
3483	3483	25 alcoholic liquor must personally deliver, mail, or provide by
3484	3484	26 electronic means to each retailer listed on the monthly
3485	3485
3486	3486
3487	3487
3488	3488
3489	3489
3490	3490	SB1836 - 91 - LRB104 03832 HLH 13856 b
3491	3491
3492	3492
3493	3493	SB1836- 92 -LRB104 03832 HLH 13856 b SB1836 - 92 - LRB104 03832 HLH 13856 b
3494	3494	SB1836 - 92 - LRB104 03832 HLH 13856 b
3495	3495	1 statement a report containing a cumulative total of that
3496	3496	2 distributor's, importing distributor's, or manufacturer's
3497	3497	3 total sales of alcoholic liquor to that retailer no later than
3498	3498	4 the 10th day of the month for the preceding month during which
3499	3499	5 the transaction occurred. The distributor, importing
3500	3500	6 distributor, or manufacturer shall notify the retailer as to
3501	3501	7 the method by which the distributor, importing distributor, or
3502	3502	8 manufacturer will provide the sales information. If the
3503	3503	9 retailer is unable to receive the sales information by
3504	3504	10 electronic means, the distributor, importing distributor, or
3505	3505	11 manufacturer shall furnish the sales information by personal
3506	3506	12 delivery or by mail. For purposes of this paragraph, the term
3507	3507	13 "electronic means" includes, but is not limited to, the use of
3508	3508	14 a secure Internet website, e-mail, or facsimile.
3509	3509	15 If a total amount of less than $1 is payable, refundable or
3510	3510	16 creditable, such amount shall be disregarded if it is less
3511	3511	17 than 50 cents and shall be increased to $1 if it is 50 cents or
3512	3512	18 more.
3513	3513	19 Notwithstanding any other provision of this Act to the
3514	3514	20 contrary, retailers subject to tax on cannabis shall file all
3515	3515	21 cannabis tax returns and shall make all cannabis tax payments
3516	3516	22 by electronic means in the manner and form required by the
3517	3517	23 Department.
3518	3518	24 Beginning October 1, 1993, a taxpayer who has an average
3519	3519	25 monthly tax liability of $150,000 or more shall make all
3520	3520	26 payments required by rules of the Department by electronic
3521	3521
3522	3522
3523	3523
3524	3524
3525	3525
3526	3526	SB1836 - 92 - LRB104 03832 HLH 13856 b
3527	3527
3528	3528
3529	3529	SB1836- 93 -LRB104 03832 HLH 13856 b SB1836 - 93 - LRB104 03832 HLH 13856 b
3530	3530	SB1836 - 93 - LRB104 03832 HLH 13856 b
3531	3531	1 funds transfer. Beginning October 1, 1994, a taxpayer who has
3532	3532	2 an average monthly tax liability of $100,000 or more shall
3533	3533	3 make all payments required by rules of the Department by
3534	3534	4 electronic funds transfer. Beginning October 1, 1995, a
3535	3535	5 taxpayer who has an average monthly tax liability of $50,000
3536	3536	6 or more shall make all payments required by rules of the
3537	3537	7 Department by electronic funds transfer. Beginning October 1,
3538	3538	8 2000, a taxpayer who has an annual tax liability of $200,000 or
3539	3539	9 more shall make all payments required by rules of the
3540	3540	10 Department by electronic funds transfer. The term "annual tax
3541	3541	11 liability" shall be the sum of the taxpayer's liabilities
3542	3542	12 under this Act, and under all other State and local occupation
3543	3543	13 and use tax laws administered by the Department, for the
3544	3544	14 immediately preceding calendar year. The term "average monthly
3545	3545	15 tax liability" shall be the sum of the taxpayer's liabilities
3546	3546	16 under this Act, and under all other State and local occupation
3547	3547	17 and use tax laws administered by the Department, for the
3548	3548	18 immediately preceding calendar year divided by 12. Beginning
3549	3549	19 on October 1, 2002, a taxpayer who has a tax liability in the
3550	3550	20 amount set forth in subsection (b) of Section 2505-210 of the
3551	3551	21 Department of Revenue Law shall make all payments required by
3552	3552	22 rules of the Department by electronic funds transfer.
3553	3553	23 Before August 1 of each year beginning in 1993, the
3554	3554	24 Department shall notify all taxpayers required to make
3555	3555	25 payments by electronic funds transfer. All taxpayers required
3556	3556	26 to make payments by electronic funds transfer shall make those
3557	3557
3558	3558
3559	3559
3560	3560
3561	3561
3562	3562	SB1836 - 93 - LRB104 03832 HLH 13856 b
3563	3563
3564	3564
3565	3565	SB1836- 94 -LRB104 03832 HLH 13856 b SB1836 - 94 - LRB104 03832 HLH 13856 b
3566	3566	SB1836 - 94 - LRB104 03832 HLH 13856 b
3567	3567	1 payments for a minimum of one year beginning on October 1.
3568	3568	2 Any taxpayer not required to make payments by electronic
3569	3569	3 funds transfer may make payments by electronic funds transfer
3570	3570	4 with the permission of the Department.
3571	3571	5 All taxpayers required to make payment by electronic funds
3572	3572	6 transfer and any taxpayers authorized to voluntarily make
3573	3573	7 payments by electronic funds transfer shall make those
3574	3574	8 payments in the manner authorized by the Department.
3575	3575	9 The Department shall adopt such rules as are necessary to
3576	3576	10 effectuate a program of electronic funds transfer and the
3577	3577	11 requirements of this Section.
3578	3578	12 Any amount which is required to be shown or reported on any
3579	3579	13 return or other document under this Act shall, if such amount
3580	3580	14 is not a whole-dollar amount, be increased to the nearest
3581	3581	15 whole-dollar amount in any case where the fractional part of a
3582	3582	16 dollar is 50 cents or more, and decreased to the nearest
3583	3583	17 whole-dollar amount where the fractional part of a dollar is
3584	3584	18 less than 50 cents.
3585	3585	19 If the retailer is otherwise required to file a monthly
3586	3586	20 return and if the retailer's average monthly tax liability to
3587	3587	21 the Department does not exceed $200, the Department may
3588	3588	22 authorize his returns to be filed on a quarter annual basis,
3589	3589	23 with the return for January, February, and March of a given
3590	3590	24 year being due by April 20 of such year; with the return for
3591	3591	25 April, May, and June of a given year being due by July 20 of
3592	3592	26 such year; with the return for July, August, and September of a
3593	3593
3594	3594
3595	3595
3596	3596
3597	3597
3598	3598	SB1836 - 94 - LRB104 03832 HLH 13856 b
3599	3599
3600	3600
3601	3601	SB1836- 95 -LRB104 03832 HLH 13856 b SB1836 - 95 - LRB104 03832 HLH 13856 b
3602	3602	SB1836 - 95 - LRB104 03832 HLH 13856 b
3603	3603	1 given year being due by October 20 of such year, and with the
3604	3604	2 return for October, November, and December of a given year
3605	3605	3 being due by January 20 of the following year.
3606	3606	4 If the retailer is otherwise required to file a monthly or
3607	3607	5 quarterly return and if the retailer's average monthly tax
3608	3608	6 liability with the Department does not exceed $50, the
3609	3609	7 Department may authorize his returns to be filed on an annual
3610	3610	8 basis, with the return for a given year being due by January 20
3611	3611	9 of the following year.
3612	3612	10 Such quarter annual and annual returns, as to form and
3613	3613	11 substance, shall be subject to the same requirements as
3614	3614	12 monthly returns.
3615	3615	13 Notwithstanding any other provision in this Act concerning
3616	3616	14 the time within which a retailer may file his return, in the
3617	3617	15 case of any retailer who ceases to engage in a kind of business
3618	3618	16 which makes him responsible for filing returns under this Act,
3619	3619	17 such retailer shall file a final return under this Act with the
3620	3620	18 Department not more than one month after discontinuing such
3621	3621	19 business.
3622	3622	20 Where the same person has more than one business
3623	3623	21 registered with the Department under separate registrations
3624	3624	22 under this Act, such person may not file each return that is
3625	3625	23 due as a single return covering all such registered
3626	3626	24 businesses, but shall file separate returns for each such
3627	3627	25 registered business.
3628	3628	26 In addition, with respect to motor vehicles, watercraft,
3629	3629
3630	3630
3631	3631
3632	3632
3633	3633
3634	3634	SB1836 - 95 - LRB104 03832 HLH 13856 b
3635	3635
3636	3636
3637	3637	SB1836- 96 -LRB104 03832 HLH 13856 b SB1836 - 96 - LRB104 03832 HLH 13856 b
3638	3638	SB1836 - 96 - LRB104 03832 HLH 13856 b
3639	3639	1 aircraft, and trailers that are required to be registered with
3640	3640	2 an agency of this State, except as otherwise provided in this
3641	3641	3 Section, every retailer selling this kind of tangible personal
3642	3642	4 property shall file, with the Department, upon a form to be
3643	3643	5 prescribed and supplied by the Department, a separate return
3644	3644	6 for each such item of tangible personal property which the
3645	3645	7 retailer sells, except that if, in the same transaction, (i) a
3646	3646	8 retailer of aircraft, watercraft, motor vehicles, or trailers
3647	3647	9 transfers more than one aircraft, watercraft, motor vehicle,
3648	3648	10 or trailer to another aircraft, watercraft, motor vehicle
3649	3649	11 retailer, or trailer retailer for the purpose of resale or
3650	3650	12 (ii) a retailer of aircraft, watercraft, motor vehicles, or
3651	3651	13 trailers transfers more than one aircraft, watercraft, motor
3652	3652	14 vehicle, or trailer to a purchaser for use as a qualifying
3653	3653	15 rolling stock as provided in Section 2-5 of this Act, then that
3654	3654	16 seller may report the transfer of all aircraft, watercraft,
3655	3655	17 motor vehicles, or trailers involved in that transaction to
3656	3656	18 the Department on the same uniform invoice-transaction
3657	3657	19 reporting return form. For purposes of this Section,
3658	3658	20 "watercraft" means a Class 2, Class 3, or Class 4 watercraft as
3659	3659	21 defined in Section 3-2 of the Boat Registration and Safety
3660	3660	22 Act, a personal watercraft, or any boat equipped with an
3661	3661	23 inboard motor.
3662	3662	24 In addition, with respect to motor vehicles, watercraft,
3663	3663	25 aircraft, and trailers that are required to be registered with
3664	3664	26 an agency of this State, every person who is engaged in the
3665	3665
3666	3666
3667	3667
3668	3668
3669	3669
3670	3670	SB1836 - 96 - LRB104 03832 HLH 13856 b
3671	3671
3672	3672
3673	3673	SB1836- 97 -LRB104 03832 HLH 13856 b SB1836 - 97 - LRB104 03832 HLH 13856 b
3674	3674	SB1836 - 97 - LRB104 03832 HLH 13856 b
3675	3675	1 business of leasing or renting such items and who, in
3676	3676	2 connection with such business, sells any such item to a
3677	3677	3 retailer for the purpose of resale is, notwithstanding any
3678	3678	4 other provision of this Section to the contrary, authorized to
3679	3679	5 meet the return-filing requirement of this Act by reporting
3680	3680	6 the transfer of all the aircraft, watercraft, motor vehicles,
3681	3681	7 or trailers transferred for resale during a month to the
3682	3682	8 Department on the same uniform invoice-transaction reporting
3683	3683	9 return form on or before the 20th of the month following the
3684	3684	10 month in which the transfer takes place. Notwithstanding any
3685	3685	11 other provision of this Act to the contrary, all returns filed
3686	3686	12 under this paragraph must be filed by electronic means in the
3687	3687	13 manner and form as required by the Department.
3688	3688	14 Any retailer who sells only motor vehicles, watercraft,
3689	3689	15 aircraft, or trailers that are required to be registered with
3690	3690	16 an agency of this State, so that all retailers' occupation tax
3691	3691	17 liability is required to be reported, and is reported, on such
3692	3692	18 transaction reporting returns and who is not otherwise
3693	3693	19 required to file monthly or quarterly returns, need not file
3694	3694	20 monthly or quarterly returns. However, those retailers shall
3695	3695	21 be required to file returns on an annual basis.
3696	3696	22 The transaction reporting return, in the case of motor
3697	3697	23 vehicles or trailers that are required to be registered with
3698	3698	24 an agency of this State, shall be the same document as the
3699	3699	25 Uniform Invoice referred to in Section 5-402 of the Illinois
3700	3700	26 Vehicle Code and must show the name and address of the seller;
3701	3701
3702	3702
3703	3703
3704	3704
3705	3705
3706	3706	SB1836 - 97 - LRB104 03832 HLH 13856 b
3707	3707
3708	3708
3709	3709	SB1836- 98 -LRB104 03832 HLH 13856 b SB1836 - 98 - LRB104 03832 HLH 13856 b
3710	3710	SB1836 - 98 - LRB104 03832 HLH 13856 b
3711	3711	1 the name and address of the purchaser; the amount of the
3712	3712	2 selling price including the amount allowed by the retailer for
3713	3713	3 traded-in property, if any; the amount allowed by the retailer
3714	3714	4 for the traded-in tangible personal property, if any, to the
3715	3715	5 extent to which Section 1 of this Act allows an exemption for
3716	3716	6 the value of traded-in property; the balance payable after
3717	3717	7 deducting such trade-in allowance from the total selling
3718	3718	8 price; the amount of tax due from the retailer with respect to
3719	3719	9 such transaction; the amount of tax collected from the
3720	3720	10 purchaser by the retailer on such transaction (or satisfactory
3721	3721	11 evidence that such tax is not due in that particular instance,
3722	3722	12 if that is claimed to be the fact); the place and date of the
3723	3723	13 sale; a sufficient identification of the property sold; such
3724	3724	14 other information as is required in Section 5-402 of the
3725	3725	15 Illinois Vehicle Code, and such other information as the
3726	3726	16 Department may reasonably require.
3727	3727	17 The transaction reporting return in the case of watercraft
3728	3728	18 or aircraft must show the name and address of the seller; the
3729	3729	19 name and address of the purchaser; the amount of the selling
3730	3730	20 price including the amount allowed by the retailer for
3731	3731	21 traded-in property, if any; the amount allowed by the retailer
3732	3732	22 for the traded-in tangible personal property, if any, to the
3733	3733	23 extent to which Section 1 of this Act allows an exemption for
3734	3734	24 the value of traded-in property; the balance payable after
3735	3735	25 deducting such trade-in allowance from the total selling
3736	3736	26 price; the amount of tax due from the retailer with respect to
3737	3737
3738	3738
3739	3739
3740	3740
3741	3741
3742	3742	SB1836 - 98 - LRB104 03832 HLH 13856 b
3743	3743
3744	3744
3745	3745	SB1836- 99 -LRB104 03832 HLH 13856 b SB1836 - 99 - LRB104 03832 HLH 13856 b
3746	3746	SB1836 - 99 - LRB104 03832 HLH 13856 b
3747	3747	1 such transaction; the amount of tax collected from the
3748	3748	2 purchaser by the retailer on such transaction (or satisfactory
3749	3749	3 evidence that such tax is not due in that particular instance,
3750	3750	4 if that is claimed to be the fact); the place and date of the
3751	3751	5 sale, a sufficient identification of the property sold, and
3752	3752	6 such other information as the Department may reasonably
3753	3753	7 require.
3754	3754	8 Such transaction reporting return shall be filed not later
3755	3755	9 than 20 days after the day of delivery of the item that is
3756	3756	10 being sold, but may be filed by the retailer at any time sooner
3757	3757	11 than that if he chooses to do so. The transaction reporting
3758	3758	12 return and tax remittance or proof of exemption from the
3759	3759	13 Illinois use tax may be transmitted to the Department by way of
3760	3760	14 the State agency with which, or State officer with whom the
3761	3761	15 tangible personal property must be titled or registered (if
3762	3762	16 titling or registration is required) if the Department and
3763	3763	17 such agency or State officer determine that this procedure
3764	3764	18 will expedite the processing of applications for title or
3765	3765	19 registration.
3766	3766	20 With each such transaction reporting return, the retailer
3767	3767	21 shall remit the proper amount of tax due (or shall submit
3768	3768	22 satisfactory evidence that the sale is not taxable if that is
3769	3769	23 the case), to the Department or its agents, whereupon the
3770	3770	24 Department shall issue, in the purchaser's name, a use tax
3771	3771	25 receipt (or a certificate of exemption if the Department is
3772	3772	26 satisfied that the particular sale is tax exempt) which such
3773	3773
3774	3774
3775	3775
3776	3776
3777	3777
3778	3778	SB1836 - 99 - LRB104 03832 HLH 13856 b
3779	3779
3780	3780
3781	3781	SB1836- 100 -LRB104 03832 HLH 13856 b SB1836 - 100 - LRB104 03832 HLH 13856 b
3782	3782	SB1836 - 100 - LRB104 03832 HLH 13856 b
3783	3783	1 purchaser may submit to the agency with which, or State
3784	3784	2 officer with whom, he must title or register the tangible
3785	3785	3 personal property that is involved (if titling or registration
3786	3786	4 is required) in support of such purchaser's application for an
3787	3787	5 Illinois certificate or other evidence of title or
3788	3788	6 registration to such tangible personal property.
3789	3789	7 No retailer's failure or refusal to remit tax under this
3790	3790	8 Act precludes a user, who has paid the proper tax to the
3791	3791	9 retailer, from obtaining his certificate of title or other
3792	3792	10 evidence of title or registration (if titling or registration
3793	3793	11 is required) upon satisfying the Department that such user has
3794	3794	12 paid the proper tax (if tax is due) to the retailer. The
3795	3795	13 Department shall adopt appropriate rules to carry out the
3796	3796	14 mandate of this paragraph.
3797	3797	15 If the user who would otherwise pay tax to the retailer
3798	3798	16 wants the transaction reporting return filed and the payment
3799	3799	17 of the tax or proof of exemption made to the Department before
3800	3800	18 the retailer is willing to take these actions and such user has
3801	3801	19 not paid the tax to the retailer, such user may certify to the
3802	3802	20 fact of such delay by the retailer and may (upon the Department
3803	3803	21 being satisfied of the truth of such certification) transmit
3804	3804	22 the information required by the transaction reporting return
3805	3805	23 and the remittance for tax or proof of exemption directly to
3806	3806	24 the Department and obtain his tax receipt or exemption
3807	3807	25 determination, in which event the transaction reporting return
3808	3808	26 and tax remittance (if a tax payment was required) shall be
3809	3809
3810	3810
3811	3811
3812	3812
3813	3813
3814	3814	SB1836 - 100 - LRB104 03832 HLH 13856 b
3815	3815
3816	3816
3817	3817	SB1836- 101 -LRB104 03832 HLH 13856 b SB1836 - 101 - LRB104 03832 HLH 13856 b
3818	3818	SB1836 - 101 - LRB104 03832 HLH 13856 b
3819	3819	1 credited by the Department to the proper retailer's account
3820	3820	2 with the Department, but without the vendor's discount
3821	3821	3 provided for in this Section being allowed. When the user pays
3822	3822	4 the tax directly to the Department, he shall pay the tax in the
3823	3823	5 same amount and in the same form in which it would be remitted
3824	3824	6 if the tax had been remitted to the Department by the retailer.
3825	3825	7 Refunds made by the seller during the preceding return
3826	3826	8 period to purchasers, on account of tangible personal property
3827	3827	9 returned to the seller, shall be allowed as a deduction under
3828	3828	10 subdivision 5 of his monthly or quarterly return, as the case
3829	3829	11 may be, in case the seller had theretofore included the
3830	3830	12 receipts from the sale of such tangible personal property in a
3831	3831	13 return filed by him and had paid the tax imposed by this Act
3832	3832	14 with respect to such receipts.
3833	3833	15 Where the seller is a corporation, the return filed on
3834	3834	16 behalf of such corporation shall be signed by the president,
3835	3835	17 vice-president, secretary, or treasurer or by the properly
3836	3836	18 accredited agent of such corporation.
3837	3837	19 Where the seller is a limited liability company, the
3838	3838	20 return filed on behalf of the limited liability company shall
3839	3839	21 be signed by a manager, member, or properly accredited agent
3840	3840	22 of the limited liability company.
3841	3841	23 Except as provided in this Section, the retailer filing
3842	3842	24 the return under this Section shall, at the time of filing such
3843	3843	25 return, pay to the Department the amount of tax imposed by this
3844	3844	26 Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
3845	3845
3846	3846
3847	3847
3848	3848
3849	3849
3850	3850	SB1836 - 101 - LRB104 03832 HLH 13856 b
3851	3851
3852	3852
3853	3853	SB1836- 102 -LRB104 03832 HLH 13856 b SB1836 - 102 - LRB104 03832 HLH 13856 b
3854	3854	SB1836 - 102 - LRB104 03832 HLH 13856 b
3855	3855	1 on and after January 1, 1990, or $5 per calendar year,
3856	3856	2 whichever is greater, which is allowed to reimburse the
3857	3857	3 retailer for the expenses incurred in keeping records,
3858	3858	4 preparing and filing returns, remitting the tax and supplying
3859	3859	5 data to the Department on request. On and after January 1,
3860	3860	6 2021, a certified service provider, as defined in the Leveling
3861	3861	7 the Playing Field for Illinois Retail Act, filing the return
3862	3862	8 under this Section on behalf of a remote retailer shall, at the
3863	3863	9 time of such return, pay to the Department the amount of tax
3864	3864	10 imposed by this Act less a discount of 1.75%. A remote retailer
3865	3865	11 using a certified service provider to file a return on its
3866	3866	12 behalf, as provided in the Leveling the Playing Field for
3867	3867	13 Illinois Retail Act, is not eligible for the discount.
3868	3868	14 Beginning with returns due on or after January 1, 2025, the
3869	3869	15 vendor's discount allowed in this Section, the Service
3870	3870	16 Occupation Tax Act, the Use Tax Act, and the Service Use Tax
3871	3871	17 Act, including any local tax administered by the Department
3872	3872	18 and reported on the same return, shall not exceed $1,000 per
3873	3873	19 month in the aggregate for returns other than transaction
3874	3874	20 returns filed during the month. When determining the discount
3875	3875	21 allowed under this Section, retailers shall include the amount
3876	3876	22 of tax that would have been due at the 1% rate but for the 0%
3877	3877	23 rate imposed under Public Act 102-700. When determining the
3878	3878	24 discount allowed under this Section, retailers shall include
3879	3879	25 the amount of tax that would have been due at the 6.25% rate
3880	3880	26 but for the 1.25% rate imposed on sales tax holiday items under
3881	3881
3882	3882
3883	3883
3884	3884
3885	3885
3886	3886	SB1836 - 102 - LRB104 03832 HLH 13856 b
3887	3887
3888	3888
3889	3889	SB1836- 103 -LRB104 03832 HLH 13856 b SB1836 - 103 - LRB104 03832 HLH 13856 b
3890	3890	SB1836 - 103 - LRB104 03832 HLH 13856 b
3891	3891	1 Public Act 102-700. The discount under this Section is not
3892	3892	2 allowed for the 1.25% portion of taxes paid on aviation fuel
3893	3893	3 that is subject to the revenue use requirements of 49 U.S.C.
3894	3894	4 47107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
3895	3895	5 Section 2d of this Act shall be included in the amount on which
3896	3896	6 such discount is computed. In the case of retailers who report
3897	3897	7 and pay the tax on a transaction by transaction basis, as
3898	3898	8 provided in this Section, such discount shall be taken with
3899	3899	9 each such tax remittance instead of when such retailer files
3900	3900	10 his periodic return, but, beginning with returns due on or
3901	3901	11 after January 1, 2025, the vendor's discount allowed under
3902	3902	12 this Section and the Use Tax Act, including any local tax
3903	3903	13 administered by the Department and reported on the same
3904	3904	14 transaction return, shall not exceed $1,000 per month for all
3905	3905	15 transaction returns filed during the month. The discount
3906	3906	16 allowed under this Section is allowed only for returns that
3907	3907	17 are filed in the manner required by this Act. The Department
3908	3908	18 may disallow the discount for retailers whose certificate of
3909	3909	19 registration is revoked at the time the return is filed, but
3910	3910	20 only if the Department's decision to revoke the certificate of
3911	3911	21 registration has become final.
3912	3912	22 Before October 1, 2000, if the taxpayer's average monthly
3913	3913	23 tax liability to the Department under this Act, the Use Tax
3914	3914	24 Act, the Service Occupation Tax Act, and the Service Use Tax
3915	3915	25 Act, excluding any liability for prepaid sales tax to be
3916	3916	26 remitted in accordance with Section 2d of this Act, was
3917	3917
3918	3918
3919	3919
3920	3920
3921	3921
3922	3922	SB1836 - 103 - LRB104 03832 HLH 13856 b
3923	3923
3924	3924
3925	3925	SB1836- 104 -LRB104 03832 HLH 13856 b SB1836 - 104 - LRB104 03832 HLH 13856 b
3926	3926	SB1836 - 104 - LRB104 03832 HLH 13856 b
3927	3927	1 $10,000 or more during the preceding 4 complete calendar
3928	3928	2 quarters, he shall file a return with the Department each
3929	3929	3 month by the 20th day of the month next following the month
3930	3930	4 during which such tax liability is incurred and shall make
3931	3931	5 payments to the Department on or before the 7th, 15th, 22nd and
3932	3932	6 last day of the month during which such liability is incurred.
3933	3933	7 On and after October 1, 2000, if the taxpayer's average
3934	3934	8 monthly tax liability to the Department under this Act, the
3935	3935	9 Use Tax Act, the Service Occupation Tax Act, and the Service
3936	3936	10 Use Tax Act, excluding any liability for prepaid sales tax to
3937	3937	11 be remitted in accordance with Section 2d of this Act, was
3938	3938	12 $20,000 or more during the preceding 4 complete calendar
3939	3939	13 quarters, he shall file a return with the Department each
3940	3940	14 month by the 20th day of the month next following the month
3941	3941	15 during which such tax liability is incurred and shall make
3942	3942	16 payment to the Department on or before the 7th, 15th, 22nd and
3943	3943	17 last day of the month during which such liability is incurred.
3944	3944	18 If the month during which such tax liability is incurred began
3945	3945	19 prior to January 1, 1985, each payment shall be in an amount
3946	3946	20 equal to 1/4 of the taxpayer's actual liability for the month
3947	3947	21 or an amount set by the Department not to exceed 1/4 of the
3948	3948	22 average monthly liability of the taxpayer to the Department
3949	3949	23 for the preceding 4 complete calendar quarters (excluding the
3950	3950	24 month of highest liability and the month of lowest liability
3951	3951	25 in such 4 quarter period). If the month during which such tax
3952	3952	26 liability is incurred begins on or after January 1, 1985 and
3953	3953
3954	3954
3955	3955
3956	3956
3957	3957
3958	3958	SB1836 - 104 - LRB104 03832 HLH 13856 b
3959	3959
3960	3960
3961	3961	SB1836- 105 -LRB104 03832 HLH 13856 b SB1836 - 105 - LRB104 03832 HLH 13856 b
3962	3962	SB1836 - 105 - LRB104 03832 HLH 13856 b
3963	3963	1 prior to January 1, 1987, each payment shall be in an amount
3964	3964	2 equal to 22.5% of the taxpayer's actual liability for the
3965	3965	3 month or 27.5% of the taxpayer's liability for the same
3966	3966	4 calendar month of the preceding year. If the month during
3967	3967	5 which such tax liability is incurred begins on or after
3968	3968	6 January 1, 1987 and prior to January 1, 1988, each payment
3969	3969	7 shall be in an amount equal to 22.5% of the taxpayer's actual
3970	3970	8 liability for the month or 26.25% of the taxpayer's liability
3971	3971	9 for the same calendar month of the preceding year. If the month
3972	3972	10 during which such tax liability is incurred begins on or after
3973	3973	11 January 1, 1988, and prior to January 1, 1989, or begins on or
3974	3974	12 after January 1, 1996, each payment shall be in an amount equal
3975	3975	13 to 22.5% of the taxpayer's actual liability for the month or
3976	3976	14 25% of the taxpayer's liability for the same calendar month of
3977	3977	15 the preceding year. If the month during which such tax
3978	3978	16 liability is incurred begins on or after January 1, 1989, and
3979	3979	17 prior to January 1, 1996, each payment shall be in an amount
3980	3980	18 equal to 22.5% of the taxpayer's actual liability for the
3981	3981	19 month or 25% of the taxpayer's liability for the same calendar
3982	3982	20 month of the preceding year or 100% of the taxpayer's actual
3983	3983	21 liability for the quarter monthly reporting period. The amount
3984	3984	22 of such quarter monthly payments shall be credited against the
3985	3985	23 final tax liability of the taxpayer's return for that month.
3986	3986	24 Before October 1, 2000, once applicable, the requirement of
3987	3987	25 the making of quarter monthly payments to the Department by
3988	3988	26 taxpayers having an average monthly tax liability of $10,000
3989	3989
3990	3990
3991	3991
3992	3992
3993	3993
3994	3994	SB1836 - 105 - LRB104 03832 HLH 13856 b
3995	3995
3996	3996
3997	3997	SB1836- 106 -LRB104 03832 HLH 13856 b SB1836 - 106 - LRB104 03832 HLH 13856 b
3998	3998	SB1836 - 106 - LRB104 03832 HLH 13856 b
3999	3999	1 or more as determined in the manner provided above shall
4000	4000	2 continue until such taxpayer's average monthly liability to
4001	4001	3 the Department during the preceding 4 complete calendar
4002	4002	4 quarters (excluding the month of highest liability and the
4003	4003	5 month of lowest liability) is less than $9,000, or until such
4004	4004	6 taxpayer's average monthly liability to the Department as
4005	4005	7 computed for each calendar quarter of the 4 preceding complete
4006	4006	8 calendar quarter period is less than $10,000. However, if a
4007	4007	9 taxpayer can show the Department that a substantial change in
4008	4008	10 the taxpayer's business has occurred which causes the taxpayer
4009	4009	11 to anticipate that his average monthly tax liability for the
4010	4010	12 reasonably foreseeable future will fall below the $10,000
4011	4011	13 threshold stated above, then such taxpayer may petition the
4012	4012	14 Department for a change in such taxpayer's reporting status.
4013	4013	15 On and after October 1, 2000, once applicable, the requirement
4014	4014	16 of the making of quarter monthly payments to the Department by
4015	4015	17 taxpayers having an average monthly tax liability of $20,000
4016	4016	18 or more as determined in the manner provided above shall
4017	4017	19 continue until such taxpayer's average monthly liability to
4018	4018	20 the Department during the preceding 4 complete calendar
4019	4019	21 quarters (excluding the month of highest liability and the
4020	4020	22 month of lowest liability) is less than $19,000 or until such
4021	4021	23 taxpayer's average monthly liability to the Department as
4022	4022	24 computed for each calendar quarter of the 4 preceding complete
4023	4023	25 calendar quarter period is less than $20,000. However, if a
4024	4024	26 taxpayer can show the Department that a substantial change in
4025	4025
4026	4026
4027	4027
4028	4028
4029	4029
4030	4030	SB1836 - 106 - LRB104 03832 HLH 13856 b
4031	4031
4032	4032
4033	4033	SB1836- 107 -LRB104 03832 HLH 13856 b SB1836 - 107 - LRB104 03832 HLH 13856 b
4034	4034	SB1836 - 107 - LRB104 03832 HLH 13856 b
4035	4035	1 the taxpayer's business has occurred which causes the taxpayer
4036	4036	2 to anticipate that his average monthly tax liability for the
4037	4037	3 reasonably foreseeable future will fall below the $20,000
4038	4038	4 threshold stated above, then such taxpayer may petition the
4039	4039	5 Department for a change in such taxpayer's reporting status.
4040	4040	6 The Department shall change such taxpayer's reporting status
4041	4041	7 unless it finds that such change is seasonal in nature and not
4042	4042	8 likely to be long term. Quarter monthly payment status shall
4043	4043	9 be determined under this paragraph as if the rate reduction to
4044	4044	10 0% in Public Act 102-700 on food for human consumption that is
4045	4045	11 to be consumed off the premises where it is sold (other than
4046	4046	12 alcoholic beverages, food consisting of or infused with adult
4047	4047	13 use cannabis, soft drinks, and food that has been prepared for
4048	4048	14 immediate consumption) had not occurred. For quarter monthly
4049	4049	15 payments due under this paragraph on or after July 1, 2023 and
4050	4050	16 through June 30, 2024, "25% of the taxpayer's liability for
4051	4051	17 the same calendar month of the preceding year" shall be
4052	4052	18 determined as if the rate reduction to 0% in Public Act 102-700
4053	4053	19 had not occurred. Quarter monthly payment status shall be
4054	4054	20 determined under this paragraph as if the rate reduction to
4055	4055	21 1.25% in Public Act 102-700 on sales tax holiday items had not
4056	4056	22 occurred. For quarter monthly payments due on or after July 1,
4057	4057	23 2023 and through June 30, 2024, "25% of the taxpayer's
4058	4058	24 liability for the same calendar month of the preceding year"
4059	4059	25 shall be determined as if the rate reduction to 1.25% in Public
4060	4060	26 Act 102-700 on sales tax holiday items had not occurred. If any
4061	4061
4062	4062
4063	4063
4064	4064
4065	4065
4066	4066	SB1836 - 107 - LRB104 03832 HLH 13856 b
4067	4067
4068	4068
4069	4069	SB1836- 108 -LRB104 03832 HLH 13856 b SB1836 - 108 - LRB104 03832 HLH 13856 b
4070	4070	SB1836 - 108 - LRB104 03832 HLH 13856 b
4071	4071	1 such quarter monthly payment is not paid at the time or in the
4072	4072	2 amount required by this Section, then the taxpayer shall be
4073	4073	3 liable for penalties and interest on the difference between
4074	4074	4 the minimum amount due as a payment and the amount of such
4075	4075	5 quarter monthly payment actually and timely paid, except
4076	4076	6 insofar as the taxpayer has previously made payments for that
4077	4077	7 month to the Department in excess of the minimum payments
4078	4078	8 previously due as provided in this Section. The Department
4079	4079	9 shall make reasonable rules and regulations to govern the
4080	4080	10 quarter monthly payment amount and quarter monthly payment
4081	4081	11 dates for taxpayers who file on other than a calendar monthly
4082	4082	12 basis.
4083	4083	13 The provisions of this paragraph apply before October 1,
4084	4084	14 2001. Without regard to whether a taxpayer is required to make
4085	4085	15 quarter monthly payments as specified above, any taxpayer who
4086	4086	16 is required by Section 2d of this Act to collect and remit
4087	4087	17 prepaid taxes and has collected prepaid taxes which average in
4088	4088	18 excess of $25,000 per month during the preceding 2 complete
4089	4089	19 calendar quarters, shall file a return with the Department as
4090	4090	20 required by Section 2f and shall make payments to the
4091	4091	21 Department on or before the 7th, 15th, 22nd and last day of the
4092	4092	22 month during which such liability is incurred. If the month
4093	4093	23 during which such tax liability is incurred began prior to
4094	4094	24 September 1, 1985 (the effective date of Public Act 84-221),
4095	4095	25 each payment shall be in an amount not less than 22.5% of the
4096	4096	26 taxpayer's actual liability under Section 2d. If the month
4097	4097
4098	4098
4099	4099
4100	4100
4101	4101
4102	4102	SB1836 - 108 - LRB104 03832 HLH 13856 b
4103	4103
4104	4104
4105	4105	SB1836- 109 -LRB104 03832 HLH 13856 b SB1836 - 109 - LRB104 03832 HLH 13856 b
4106	4106	SB1836 - 109 - LRB104 03832 HLH 13856 b
4107	4107	1 during which such tax liability is incurred begins on or after
4108	4108	2 January 1, 1986, each payment shall be in an amount equal to
4109	4109	3 22.5% of the taxpayer's actual liability for the month or
4110	4110	4 27.5% of the taxpayer's liability for the same calendar month
4111	4111	5 of the preceding calendar year. If the month during which such
4112	4112	6 tax liability is incurred begins on or after January 1, 1987,
4113	4113	7 each payment shall be in an amount equal to 22.5% of the
4114	4114	8 taxpayer's actual liability for the month or 26.25% of the
4115	4115	9 taxpayer's liability for the same calendar month of the
4116	4116	10 preceding year. The amount of such quarter monthly payments
4117	4117	11 shall be credited against the final tax liability of the
4118	4118	12 taxpayer's return for that month filed under this Section or
4119	4119	13 Section 2f, as the case may be. Once applicable, the
4120	4120	14 requirement of the making of quarter monthly payments to the
4121	4121	15 Department pursuant to this paragraph shall continue until
4122	4122	16 such taxpayer's average monthly prepaid tax collections during
4123	4123	17 the preceding 2 complete calendar quarters is $25,000 or less.
4124	4124	18 If any such quarter monthly payment is not paid at the time or
4125	4125	19 in the amount required, the taxpayer shall be liable for
4126	4126	20 penalties and interest on such difference, except insofar as
4127	4127	21 the taxpayer has previously made payments for that month in
4128	4128	22 excess of the minimum payments previously due.
4129	4129	23 The provisions of this paragraph apply on and after
4130	4130	24 October 1, 2001. Without regard to whether a taxpayer is
4131	4131	25 required to make quarter monthly payments as specified above,
4132	4132	26 any taxpayer who is required by Section 2d of this Act to
4133	4133
4134	4134
4135	4135
4136	4136
4137	4137
4138	4138	SB1836 - 109 - LRB104 03832 HLH 13856 b
4139	4139
4140	4140
4141	4141	SB1836- 110 -LRB104 03832 HLH 13856 b SB1836 - 110 - LRB104 03832 HLH 13856 b
4142	4142	SB1836 - 110 - LRB104 03832 HLH 13856 b
4143	4143	1 collect and remit prepaid taxes and has collected prepaid
4144	4144	2 taxes that average in excess of $20,000 per month during the
4145	4145	3 preceding 4 complete calendar quarters shall file a return
4146	4146	4 with the Department as required by Section 2f and shall make
4147	4147	5 payments to the Department on or before the 7th, 15th, 22nd,
4148	4148	6 and last day of the month during which the liability is
4149	4149	7 incurred. Each payment shall be in an amount equal to 22.5% of
4150	4150	8 the taxpayer's actual liability for the month or 25% of the
4151	4151	9 taxpayer's liability for the same calendar month of the
4152	4152	10 preceding year. The amount of the quarter monthly payments
4153	4153	11 shall be credited against the final tax liability of the
4154	4154	12 taxpayer's return for that month filed under this Section or
4155	4155	13 Section 2f, as the case may be. Once applicable, the
4156	4156	14 requirement of the making of quarter monthly payments to the
4157	4157	15 Department pursuant to this paragraph shall continue until the
4158	4158	16 taxpayer's average monthly prepaid tax collections during the
4159	4159	17 preceding 4 complete calendar quarters (excluding the month of
4160	4160	18 highest liability and the month of lowest liability) is less
4161	4161	19 than $19,000 or until such taxpayer's average monthly
4162	4162	20 liability to the Department as computed for each calendar
4163	4163	21 quarter of the 4 preceding complete calendar quarters is less
4164	4164	22 than $20,000. If any such quarter monthly payment is not paid
4165	4165	23 at the time or in the amount required, the taxpayer shall be
4166	4166	24 liable for penalties and interest on such difference, except
4167	4167	25 insofar as the taxpayer has previously made payments for that
4168	4168	26 month in excess of the minimum payments previously due.
4169	4169
4170	4170
4171	4171
4172	4172
4173	4173
4174	4174	SB1836 - 110 - LRB104 03832 HLH 13856 b
4175	4175
4176	4176
4177	4177	SB1836- 111 -LRB104 03832 HLH 13856 b SB1836 - 111 - LRB104 03832 HLH 13856 b
4178	4178	SB1836 - 111 - LRB104 03832 HLH 13856 b
4179	4179	1 If any payment provided for in this Section exceeds the
4180	4180	2 taxpayer's liabilities under this Act, the Use Tax Act, the
4181	4181	3 Service Occupation Tax Act, and the Service Use Tax Act, as
4182	4182	4 shown on an original monthly return, the Department shall, if
4183	4183	5 requested by the taxpayer, issue to the taxpayer a credit
4184	4184	6 memorandum no later than 30 days after the date of payment. The
4185	4185	7 credit evidenced by such credit memorandum may be assigned by
4186	4186	8 the taxpayer to a similar taxpayer under this Act, the Use Tax
4187	4187	9 Act, the Service Occupation Tax Act, or the Service Use Tax
4188	4188	10 Act, in accordance with reasonable rules and regulations to be
4189	4189	11 prescribed by the Department. If no such request is made, the
4190	4190	12 taxpayer may credit such excess payment against tax liability
4191	4191	13 subsequently to be remitted to the Department under this Act,
4192	4192	14 the Use Tax Act, the Service Occupation Tax Act, or the Service
4193	4193	15 Use Tax Act, in accordance with reasonable rules and
4194	4194	16 regulations prescribed by the Department. If the Department
4195	4195	17 subsequently determined that all or any part of the credit
4196	4196	18 taken was not actually due to the taxpayer, the taxpayer's %
4197	4197	19 vendor's discount shall be reduced, if necessary, to reflect
4198	4198	20 the difference between the credit taken and that actually due,
4199	4199	21 and that taxpayer shall be liable for penalties and interest
4200	4200	22 on such difference.
4201	4201	23 If a retailer of motor fuel is entitled to a credit under
4202	4202	24 Section 2d of this Act which exceeds the taxpayer's liability
4203	4203	25 to the Department under this Act for the month for which the
4204	4204	26 taxpayer is filing a return, the Department shall issue the
4205	4205
4206	4206
4207	4207
4208	4208
4209	4209
4210	4210	SB1836 - 111 - LRB104 03832 HLH 13856 b
4211	4211
4212	4212
4213	4213	SB1836- 112 -LRB104 03832 HLH 13856 b SB1836 - 112 - LRB104 03832 HLH 13856 b
4214	4214	SB1836 - 112 - LRB104 03832 HLH 13856 b
4215	4215	1 taxpayer a credit memorandum for the excess.
4216	4216	2 Beginning January 1, 1990, each month the Department shall
4217	4217	3 pay into the Local Government Tax Fund, a special fund in the
4218	4218	4 State treasury which is hereby created, the net revenue
4219	4219	5 realized for the preceding month from the 1% tax imposed under
4220	4220	6 this Act.
4221	4221	7 Beginning January 1, 1990, each month the Department shall
4222	4222	8 pay into the County and Mass Transit District Fund, a special
4223	4223	9 fund in the State treasury which is hereby created, 4% of the
4224	4224	10 net revenue realized for the preceding month from the 6.25%
4225	4225	11 general rate other than aviation fuel sold on or after
4226	4226	12 December 1, 2019. This exception for aviation fuel only
4227	4227	13 applies for so long as the revenue use requirements of 49
4228	4228	14 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
4229	4229	15 Beginning August 1, 2000, each month the Department shall
4230	4230	16 pay into the County and Mass Transit District Fund 20% of the
4231	4231	17 net revenue realized for the preceding month from the 1.25%
4232	4232	18 rate on the selling price of motor fuel and gasohol. If, in any
4233	4233	19 month, the tax on sales tax holiday items, as defined in
4234	4234	20 Section 2-8, is imposed at the rate of 1.25%, then the
4235	4235	21 Department shall pay 20% of the net revenue realized for that
4236	4236	22 month from the 1.25% rate on the selling price of sales tax
4237	4237	23 holiday items into the County and Mass Transit District Fund.
4238	4238	24 Beginning January 1, 1990, each month the Department shall
4239	4239	25 pay into the Local Government Tax Fund 16% of the net revenue
4240	4240	26 realized for the preceding month from the 6.25% general rate
4241	4241
4242	4242
4243	4243
4244	4244
4245	4245
4246	4246	SB1836 - 112 - LRB104 03832 HLH 13856 b
4247	4247
4248	4248
4249	4249	SB1836- 113 -LRB104 03832 HLH 13856 b SB1836 - 113 - LRB104 03832 HLH 13856 b
4250	4250	SB1836 - 113 - LRB104 03832 HLH 13856 b
4251	4251	1 on the selling price of tangible personal property other than
4252	4252	2 aviation fuel sold on or after December 1, 2019. This
4253	4253	3 exception for aviation fuel only applies for so long as the
4254	4254	4 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
4255	4255	5 47133 are binding on the State.
4256	4256	6 For aviation fuel sold on or after December 1, 2019, each
4257	4257	7 month the Department shall pay into the State Aviation Program
4258	4258	8 Fund 20% of the net revenue realized for the preceding month
4259	4259	9 from the 6.25% general rate on the selling price of aviation
4260	4260	10 fuel, less an amount estimated by the Department to be
4261	4261	11 required for refunds of the 20% portion of the tax on aviation
4262	4262	12 fuel under this Act, which amount shall be deposited into the
4263	4263	13 Aviation Fuel Sales Tax Refund Fund. The Department shall only
4264	4264	14 pay moneys into the State Aviation Program Fund and the
4265	4265	15 Aviation Fuel Sales Tax Refund Fund under this Act for so long
4266	4266	16 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
4267	4267	17 U.S.C. 47133 are binding on the State.
4268	4268	18 Beginning August 1, 2000, each month the Department shall
4269	4269	19 pay into the Local Government Tax Fund 80% of the net revenue
4270	4270	20 realized for the preceding month from the 1.25% rate on the
4271	4271	21 selling price of motor fuel and gasohol. If, in any month, the
4272	4272	22 tax on sales tax holiday items, as defined in Section 2-8, is
4273	4273	23 imposed at the rate of 1.25%, then the Department shall pay 80%
4274	4274	24 of the net revenue realized for that month from the 1.25% rate
4275	4275	25 on the selling price of sales tax holiday items into the Local
4276	4276	26 Government Tax Fund.
4277	4277
4278	4278
4279	4279
4280	4280
4281	4281
4282	4282	SB1836 - 113 - LRB104 03832 HLH 13856 b
4283	4283
4284	4284
4285	4285	SB1836- 114 -LRB104 03832 HLH 13856 b SB1836 - 114 - LRB104 03832 HLH 13856 b
4286	4286	SB1836 - 114 - LRB104 03832 HLH 13856 b
4287	4287	1 Beginning October 1, 2009, each month the Department shall
4288	4288	2 pay into the Capital Projects Fund an amount that is equal to
4289	4289	3 an amount estimated by the Department to represent 80% of the
4290	4290	4 net revenue realized for the preceding month from the sale of
4291	4291	5 candy, grooming and hygiene products, and soft drinks that had
4292	4292	6 been taxed at a rate of 1% prior to September 1, 2009 but that
4293	4293	7 are now taxed at 6.25%.
4294	4294	8 Beginning July 1, 2011, each month the Department shall
4295	4295	9 pay into the Clean Air Act Permit Fund 80% of the net revenue
4296	4296	10 realized for the preceding month from the 6.25% general rate
4297	4297	11 on the selling price of sorbents used in Illinois in the
4298	4298	12 process of sorbent injection as used to comply with the
4299	4299	13 Environmental Protection Act or the federal Clean Air Act, but
4300	4300	14 the total payment into the Clean Air Act Permit Fund under this
4301	4301	15 Act and the Use Tax Act shall not exceed $2,000,000 in any
4302	4302	16 fiscal year.
4303	4303	17 Beginning July 1, 2013, each month the Department shall
4304	4304	18 pay into the Underground Storage Tank Fund from the proceeds
4305	4305	19 collected under this Act, the Use Tax Act, the Service Use Tax
4306	4306	20 Act, and the Service Occupation Tax Act an amount equal to the
4307	4307	21 average monthly deficit in the Underground Storage Tank Fund
4308	4308	22 during the prior year, as certified annually by the Illinois
4309	4309	23 Environmental Protection Agency, but the total payment into
4310	4310	24 the Underground Storage Tank Fund under this Act, the Use Tax
4311	4311	25 Act, the Service Use Tax Act, and the Service Occupation Tax
4312	4312	26 Act shall not exceed $18,000,000 in any State fiscal year. As
4313	4313
4314	4314
4315	4315
4316	4316
4317	4317
4318	4318	SB1836 - 114 - LRB104 03832 HLH 13856 b
4319	4319
4320	4320
4321	4321	SB1836- 115 -LRB104 03832 HLH 13856 b SB1836 - 115 - LRB104 03832 HLH 13856 b
4322	4322	SB1836 - 115 - LRB104 03832 HLH 13856 b
4323	4323	1 used in this paragraph, the "average monthly deficit" shall be
4324	4324	2 equal to the difference between the average monthly claims for
4325	4325	3 payment by the fund and the average monthly revenues deposited
4326	4326	4 into the fund, excluding payments made pursuant to this
4327	4327	5 paragraph.
4328	4328	6 Beginning July 1, 2015, of the remainder of the moneys
4329	4329	7 received by the Department under the Use Tax Act, the Service
4330	4330	8 Use Tax Act, the Service Occupation Tax Act, and this Act, each
4331	4331	9 month the Department shall deposit $500,000 into the State
4332	4332	10 Crime Laboratory Fund.
4333	4333	11 Beginning on January 1, 2026, each month the Department
4334	4334	12 shall pay into the Fire Prevention Fund 50% of the net revenue
4335	4335	13 realized for the preceding month from the tax imposed on the
4336	4336	14 selling price of D.O.T. Class C common fireworks.
4337	4337	15 Of the remainder of the moneys received by the Department
4338	4338	16 pursuant to this Act, (a) 1.75% thereof shall be paid into the
4339	4339	17 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
4340	4340	18 and after July 1, 1989, 3.8% thereof shall be paid into the
4341	4341	19 Build Illinois Fund; provided, however, that if in any fiscal
4342	4342	20 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
4343	4343	21 may be, of the moneys received by the Department and required
4344	4344	22 to be paid into the Build Illinois Fund pursuant to this Act,
4345	4345	23 Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
4346	4346	24 Act, and Section 9 of the Service Occupation Tax Act, such Acts
4347	4347	25 being hereinafter called the "Tax Acts" and such aggregate of
4348	4348	26 2.2% or 3.8%, as the case may be, of moneys being hereinafter
4349	4349
4350	4350
4351	4351
4352	4352
4353	4353
4354	4354	SB1836 - 115 - LRB104 03832 HLH 13856 b
4355	4355
4356	4356
4357	4357	SB1836- 116 -LRB104 03832 HLH 13856 b SB1836 - 116 - LRB104 03832 HLH 13856 b
4358	4358	SB1836 - 116 - LRB104 03832 HLH 13856 b
4359	4359	1 called the "Tax Act Amount", and (2) the amount transferred to
4360	4360	2 the Build Illinois Fund from the State and Local Sales Tax
4361	4361	3 Reform Fund shall be less than the Annual Specified Amount (as
4362	4362	4 hereinafter defined), an amount equal to the difference shall
4363	4363	5 be immediately paid into the Build Illinois Fund from other
4364	4364	6 moneys received by the Department pursuant to the Tax Acts;
4365	4365	7 the "Annual Specified Amount" means the amounts specified
4366	4366	8 below for fiscal years 1986 through 1993:
4367	4367	9Fiscal YearAnnual Specified Amount101986$54,800,000111987$76,650,000121988$80,480,000131989$88,510,000141990$115,330,000151991$145,470,000161992$182,730,000171993$206,520,000; 9 Fiscal Year Annual Specified Amount 10 1986 $54,800,000 11 1987 $76,650,000 12 1988 $80,480,000 13 1989 $88,510,000 14 1990 $115,330,000 15 1991 $145,470,000 16 1992 $182,730,000 17 1993 $206,520,000;
4368	4368	9 Fiscal Year Annual Specified Amount
4369	4369	10 1986 $54,800,000
4370	4370	11 1987 $76,650,000
4371	4371	12 1988 $80,480,000
4372	4372	13 1989 $88,510,000
4373	4373	14 1990 $115,330,000
4374	4374	15 1991 $145,470,000
4375	4375	16 1992 $182,730,000
4376	4376	17 1993 $206,520,000;
4377	4377	18 and means the Certified Annual Debt Service Requirement (as
4378	4378	19 defined in Section 13 of the Build Illinois Bond Act) or the
4379	4379	20 Tax Act Amount, whichever is greater, for fiscal year 1994 and
4380	4380	21 each fiscal year thereafter; and further provided, that if on
4381	4381	22 the last business day of any month the sum of (1) the Tax Act
4382	4382	23 Amount required to be deposited into the Build Illinois Bond
4383	4383	24 Account in the Build Illinois Fund during such month and (2)
4384	4384	25 the amount transferred to the Build Illinois Fund from the
4385	4385	26 State and Local Sales Tax Reform Fund shall have been less than
4386	4386
4387	4387
4388	4388
4389	4389
4390	4390
4391	4391	SB1836 - 116 - LRB104 03832 HLH 13856 b
4392	4392
4393	4393
4394	4394	9 Fiscal Year Annual Specified Amount
4395	4395	10 1986 $54,800,000
4396	4396	11 1987 $76,650,000
4397	4397	12 1988 $80,480,000
4398	4398	13 1989 $88,510,000
4399	4399	14 1990 $115,330,000
4400	4400	15 1991 $145,470,000
4401	4401	16 1992 $182,730,000
4402	4402	17 1993 $206,520,000;
4403	4403
4404	4404
4405	4405	SB1836- 117 -LRB104 03832 HLH 13856 b SB1836 - 117 - LRB104 03832 HLH 13856 b
4406	4406	SB1836 - 117 - LRB104 03832 HLH 13856 b
4407	4407	1 1/12 of the Annual Specified Amount, an amount equal to the
4408	4408	2 difference shall be immediately paid into the Build Illinois
4409	4409	3 Fund from other moneys received by the Department pursuant to
4410	4410	4 the Tax Acts; and, further provided, that in no event shall the
4411	4411	5 payments required under the preceding proviso result in
4412	4412	6 aggregate payments into the Build Illinois Fund pursuant to
4413	4413	7 this clause (b) for any fiscal year in excess of the greater of
4414	4414	8 (i) the Tax Act Amount or (ii) the Annual Specified Amount for
4415	4415	9 such fiscal year. The amounts payable into the Build Illinois
4416	4416	10 Fund under clause (b) of the first sentence in this paragraph
4417	4417	11 shall be payable only until such time as the aggregate amount
4418	4418	12 on deposit under each trust indenture securing Bonds issued
4419	4419	13 and outstanding pursuant to the Build Illinois Bond Act is
4420	4420	14 sufficient, taking into account any future investment income,
4421	4421	15 to fully provide, in accordance with such indenture, for the
4422	4422	16 defeasance of or the payment of the principal of, premium, if
4423	4423	17 any, and interest on the Bonds secured by such indenture and on
4424	4424	18 any Bonds expected to be issued thereafter and all fees and
4425	4425	19 costs payable with respect thereto, all as certified by the
4426	4426	20 Director of the Bureau of the Budget (now Governor's Office of
4427	4427	21 Management and Budget). If on the last business day of any
4428	4428	22 month in which Bonds are outstanding pursuant to the Build
4429	4429	23 Illinois Bond Act, the aggregate of moneys deposited in the
4430	4430	24 Build Illinois Bond Account in the Build Illinois Fund in such
4431	4431	25 month shall be less than the amount required to be transferred
4432	4432	26 in such month from the Build Illinois Bond Account to the Build
4433	4433
4434	4434
4435	4435
4436	4436
4437	4437
4438	4438	SB1836 - 117 - LRB104 03832 HLH 13856 b
4439	4439
4440	4440
4441	4441	SB1836- 118 -LRB104 03832 HLH 13856 b SB1836 - 118 - LRB104 03832 HLH 13856 b
4442	4442	SB1836 - 118 - LRB104 03832 HLH 13856 b
4443	4443	1 Illinois Bond Retirement and Interest Fund pursuant to Section
4444	4444	2 13 of the Build Illinois Bond Act, an amount equal to such
4445	4445	3 deficiency shall be immediately paid from other moneys
4446	4446	4 received by the Department pursuant to the Tax Acts to the
4447	4447	5 Build Illinois Fund; provided, however, that any amounts paid
4448	4448	6 to the Build Illinois Fund in any fiscal year pursuant to this
4449	4449	7 sentence shall be deemed to constitute payments pursuant to
4450	4450	8 clause (b) of the first sentence of this paragraph and shall
4451	4451	9 reduce the amount otherwise payable for such fiscal year
4452	4452	10 pursuant to that clause (b). The moneys received by the
4453	4453	11 Department pursuant to this Act and required to be deposited
4454	4454	12 into the Build Illinois Fund are subject to the pledge, claim
4455	4455	13 and charge set forth in Section 12 of the Build Illinois Bond
4456	4456	14 Act.
4457	4457	15 Subject to payment of amounts into the Build Illinois Fund
4458	4458	16 as provided in the preceding paragraph or in any amendment
4459	4459	17 thereto hereafter enacted, the following specified monthly
4460	4460	18 installment of the amount requested in the certificate of the
4461	4461	19 Chairman of the Metropolitan Pier and Exposition Authority
4462	4462	20 provided under Section 8.25f of the State Finance Act, but not
4463	4463	21 in excess of sums designated as "Total Deposit", shall be
4464	4464	22 deposited in the aggregate from collections under Section 9 of
4465	4465	23 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
4466	4466	24 9 of the Service Occupation Tax Act, and Section 3 of the
4467	4467	25 Retailers' Occupation Tax Act into the McCormick Place
4468	4468	26 Expansion Project Fund in the specified fiscal years.
4469	4469
4470	4470
4471	4471
4472	4472
4473	4473
4474	4474	SB1836 - 118 - LRB104 03832 HLH 13856 b
4475	4475
4476	4476
4477	4477
4478	4478
4479	4479	SB1836- 119 -LRB104 03832 HLH 13856 b SB1836 - 119 - LRB104 03832 HLH 13856 b
4480	4480	SB1836 - 119 - LRB104 03832 HLH 13856 b
4481	4481	1Fiscal YearTotal Deposit21993 $031994 53,000,00041995 58,000,00051996 61,000,00061997 64,000,00071998 68,000,00081999 71,000,00092000 75,000,000102001 80,000,000112002 93,000,000122003 99,000,000132004103,000,000142005108,000,000152006113,000,000162007119,000,000172008126,000,000182009132,000,000192010139,000,000202011146,000,000212012153,000,000222013161,000,000232014170,000,000242015179,000,000252016189,000,000262017199,000,000 1 Fiscal Year Total Deposit 2 1993 $0 3 1994 53,000,000 4 1995 58,000,000 5 1996 61,000,000 6 1997 64,000,000 7 1998 68,000,000 8 1999 71,000,000 9 2000 75,000,000 10 2001 80,000,000 11 2002 93,000,000 12 2003 99,000,000 13 2004 103,000,000 14 2005 108,000,000 15 2006 113,000,000 16 2007 119,000,000 17 2008 126,000,000 18 2009 132,000,000 19 2010 139,000,000 20 2011 146,000,000 21 2012 153,000,000 22 2013 161,000,000 23 2014 170,000,000 24 2015 179,000,000 25 2016 189,000,000 26 2017 199,000,000
4482	4482	1 Fiscal Year Total Deposit
4483	4483	2 1993 $0
4484	4484	3 1994 53,000,000
4485	4485	4 1995 58,000,000
4486	4486	5 1996 61,000,000
4487	4487	6 1997 64,000,000
4488	4488	7 1998 68,000,000
4489	4489	8 1999 71,000,000
4490	4490	9 2000 75,000,000
4491	4491	10 2001 80,000,000
4492	4492	11 2002 93,000,000
4493	4493	12 2003 99,000,000
4494	4494	13 2004 103,000,000
4495	4495	14 2005 108,000,000
4496	4496	15 2006 113,000,000
4497	4497	16 2007 119,000,000
4498	4498	17 2008 126,000,000
4499	4499	18 2009 132,000,000
4500	4500	19 2010 139,000,000
4501	4501	20 2011 146,000,000
4502	4502	21 2012 153,000,000
4503	4503	22 2013 161,000,000
4504	4504	23 2014 170,000,000
4505	4505	24 2015 179,000,000
4506	4506	25 2016 189,000,000
4507	4507	26 2017 199,000,000
4508	4508
4509	4509
4510	4510
4511	4511
4512	4512
4513	4513	SB1836 - 119 - LRB104 03832 HLH 13856 b
4514	4514
4515	4515	1 Fiscal Year Total Deposit
4516	4516	2 1993 $0
4517	4517	3 1994 53,000,000
4518	4518	4 1995 58,000,000
4519	4519	5 1996 61,000,000
4520	4520	6 1997 64,000,000
4521	4521	7 1998 68,000,000
4522	4522	8 1999 71,000,000
4523	4523	9 2000 75,000,000
4524	4524	10 2001 80,000,000
4525	4525	11 2002 93,000,000
4526	4526	12 2003 99,000,000
4527	4527	13 2004 103,000,000
4528	4528	14 2005 108,000,000
4529	4529	15 2006 113,000,000
4530	4530	16 2007 119,000,000
4531	4531	17 2008 126,000,000
4532	4532	18 2009 132,000,000
4533	4533	19 2010 139,000,000
4534	4534	20 2011 146,000,000
4535	4535	21 2012 153,000,000
4536	4536	22 2013 161,000,000
4537	4537	23 2014 170,000,000
4538	4538	24 2015 179,000,000
4539	4539	25 2016 189,000,000
4540	4540	26 2017 199,000,000
4541	4541
4542	4542
4543	4543	SB1836- 120 -LRB104 03832 HLH 13856 b SB1836 - 120 - LRB104 03832 HLH 13856 b
4544	4544	SB1836 - 120 - LRB104 03832 HLH 13856 b
4545	4545	12018210,000,00022019221,000,00032020233,000,00042021300,000,00052022300,000,00062023300,000,00072024 300,000,00082025 300,000,00092026 300,000,000102027 375,000,000112028 375,000,000122029 375,000,000132030 375,000,000142031 375,000,000152032 375,000,000162033375,000,000172034375,000,000182035375,000,000192036450,000,00020and 21each fiscal year 22thereafter that bonds 23are outstanding under 24Section 13.2 of the 25Metropolitan Pier and 26Exposition Authority Act, 1 2018 210,000,000 2 2019 221,000,000 3 2020 233,000,000 4 2021 300,000,000 5 2022 300,000,000 6 2023 300,000,000 7 2024 300,000,000 8 2025 300,000,000 9 2026 300,000,000 10 2027 375,000,000 11 2028 375,000,000 12 2029 375,000,000 13 2030 375,000,000 14 2031 375,000,000 15 2032 375,000,000 16 2033 375,000,000 17 2034 375,000,000 18 2035 375,000,000 19 2036 450,000,000 20 and 21 each fiscal year 22 thereafter that bonds 23 are outstanding under 24 Section 13.2 of the 25 Metropolitan Pier and 26 Exposition Authority Act,
4546	4546	1 2018 210,000,000
4547	4547	2 2019 221,000,000
4548	4548	3 2020 233,000,000
4549	4549	4 2021 300,000,000
4550	4550	5 2022 300,000,000
4551	4551	6 2023 300,000,000
4552	4552	7 2024 300,000,000
4553	4553	8 2025 300,000,000
4554	4554	9 2026 300,000,000
4555	4555	10 2027 375,000,000
4556	4556	11 2028 375,000,000
4557	4557	12 2029 375,000,000
4558	4558	13 2030 375,000,000
4559	4559	14 2031 375,000,000
4560	4560	15 2032 375,000,000
4561	4561	16 2033 375,000,000
4562	4562	17 2034 375,000,000
4563	4563	18 2035 375,000,000
4564	4564	19 2036 450,000,000
4565	4565	20 and
4566	4566	21 each fiscal year
4567	4567	22 thereafter that bonds
4568	4568	23 are outstanding under
4569	4569	24 Section 13.2 of the
4570	4570	25 Metropolitan Pier and
4571	4571	26 Exposition Authority Act,
4572	4572
4573	4573
4574	4574
4575	4575
4576	4576
4577	4577	SB1836 - 120 - LRB104 03832 HLH 13856 b
4578	4578
4579	4579	1 2018 210,000,000
4580	4580	2 2019 221,000,000
4581	4581	3 2020 233,000,000
4582	4582	4 2021 300,000,000
4583	4583	5 2022 300,000,000
4584	4584	6 2023 300,000,000
4585	4585	7 2024 300,000,000
4586	4586	8 2025 300,000,000
4587	4587	9 2026 300,000,000
4588	4588	10 2027 375,000,000
4589	4589	11 2028 375,000,000
4590	4590	12 2029 375,000,000
4591	4591	13 2030 375,000,000
4592	4592	14 2031 375,000,000
4593	4593	15 2032 375,000,000
4594	4594	16 2033 375,000,000
4595	4595	17 2034 375,000,000
4596	4596	18 2035 375,000,000
4597	4597	19 2036 450,000,000
4598	4598	20 and
4599	4599	21 each fiscal year
4600	4600	22 thereafter that bonds
4601	4601	23 are outstanding under
4602	4602	24 Section 13.2 of the
4603	4603	25 Metropolitan Pier and
4604	4604	26 Exposition Authority Act,
4605	4605
4606	4606
4607	4607	SB1836- 121 -LRB104 03832 HLH 13856 b SB1836 - 121 - LRB104 03832 HLH 13856 b
4608	4608	SB1836 - 121 - LRB104 03832 HLH 13856 b
4609	4609	1but not after fiscal year 2060. 1 but not after fiscal year 2060.
4610	4610	1 but not after fiscal year 2060.
4611	4611	2 Beginning July 20, 1993 and in each month of each fiscal
4612	4612	3 year thereafter, one-eighth of the amount requested in the
4613	4613	4 certificate of the Chairman of the Metropolitan Pier and
4614	4614	5 Exposition Authority for that fiscal year, less the amount
4615	4615	6 deposited into the McCormick Place Expansion Project Fund by
4616	4616	7 the State Treasurer in the respective month under subsection
4617	4617	8 (g) of Section 13 of the Metropolitan Pier and Exposition
4618	4618	9 Authority Act, plus cumulative deficiencies in the deposits
4619	4619	10 required under this Section for previous months and years,
4620	4620	11 shall be deposited into the McCormick Place Expansion Project
4621	4621	12 Fund, until the full amount requested for the fiscal year, but
4622	4622	13 not in excess of the amount specified above as "Total
4623	4623	14 Deposit", has been deposited.
4624	4624	15 Subject to payment of amounts into the Capital Projects
4625	4625	16 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
4626	4626	17 and the McCormick Place Expansion Project Fund pursuant to the
4627	4627	18 preceding paragraphs or in any amendments thereto hereafter
4628	4628	19 enacted, for aviation fuel sold on or after December 1, 2019,
4629	4629	20 the Department shall each month deposit into the Aviation Fuel
4630	4630	21 Sales Tax Refund Fund an amount estimated by the Department to
4631	4631	22 be required for refunds of the 80% portion of the tax on
4632	4632	23 aviation fuel under this Act. The Department shall only
4633	4633	24 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
4634	4634	25 under this paragraph for so long as the revenue use
4635	4635	26 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
4636	4636
4637	4637
4638	4638
4639	4639
4640	4640
4641	4641	SB1836 - 121 - LRB104 03832 HLH 13856 b
4642	4642
4643	4643	1 but not after fiscal year 2060.
4644	4644
4645	4645
4646	4646	SB1836- 122 -LRB104 03832 HLH 13856 b SB1836 - 122 - LRB104 03832 HLH 13856 b
4647	4647	SB1836 - 122 - LRB104 03832 HLH 13856 b
4648	4648	1 binding on the State.
4649	4649	2 Subject to payment of amounts into the Build Illinois Fund
4650	4650	3 and the McCormick Place Expansion Project Fund pursuant to the
4651	4651	4 preceding paragraphs or in any amendments thereto hereafter
4652	4652	5 enacted, beginning July 1, 1993 and ending on September 30,
4653	4653	6 2013, the Department shall each month pay into the Illinois
4654	4654	7 Tax Increment Fund 0.27% of 80% of the net revenue realized for
4655	4655	8 the preceding month from the 6.25% general rate on the selling
4656	4656	9 price of tangible personal property.
4657	4657	10 Subject to payment of amounts into the Build Illinois
4658	4658	11 Fund, the McCormick Place Expansion Project Fund, and the
4659	4659	12 Illinois Tax Increment Fund pursuant to the preceding
4660	4660	13 paragraphs or in any amendments to this Section hereafter
4661	4661	14 enacted, beginning on the first day of the first calendar
4662	4662	15 month to occur on or after August 26, 2014 (the effective date
4663	4663	16 of Public Act 98-1098), each month, from the collections made
4664	4664	17 under Section 9 of the Use Tax Act, Section 9 of the Service
4665	4665	18 Use Tax Act, Section 9 of the Service Occupation Tax Act, and
4666	4666	19 Section 3 of the Retailers' Occupation Tax Act, the Department
4667	4667	20 shall pay into the Tax Compliance and Administration Fund, to
4668	4668	21 be used, subject to appropriation, to fund additional auditors
4669	4669	22 and compliance personnel at the Department of Revenue, an
4670	4670	23 amount equal to 1/12 of 5% of 80% of the cash receipts
4671	4671	24 collected during the preceding fiscal year by the Audit Bureau
4672	4672	25 of the Department under the Use Tax Act, the Service Use Tax
4673	4673	26 Act, the Service Occupation Tax Act, the Retailers' Occupation
4674	4674
4675	4675
4676	4676
4677	4677
4678	4678
4679	4679	SB1836 - 122 - LRB104 03832 HLH 13856 b
4680	4680
4681	4681
4682	4682	SB1836- 123 -LRB104 03832 HLH 13856 b SB1836 - 123 - LRB104 03832 HLH 13856 b
4683	4683	SB1836 - 123 - LRB104 03832 HLH 13856 b
4684	4684	1 Tax Act, and associated local occupation and use taxes
4685	4685	2 administered by the Department.
4686	4686	3 Subject to payments of amounts into the Build Illinois
4687	4687	4 Fund, the McCormick Place Expansion Project Fund, the Illinois
4688	4688	5 Tax Increment Fund, the Energy Infrastructure Fund, and the
4689	4689	6 Tax Compliance and Administration Fund as provided in this
4690	4690	7 Section, beginning on July 1, 2018 the Department shall pay
4691	4691	8 each month into the Downstate Public Transportation Fund the
4692	4692	9 moneys required to be so paid under Section 2-3 of the
4693	4693	10 Downstate Public Transportation Act.
4694	4694	11 Subject to successful execution and delivery of a
4695	4695	12 public-private agreement between the public agency and private
4696	4696	13 entity and completion of the civic build, beginning on July 1,
4697	4697	14 2023, of the remainder of the moneys received by the
4698	4698	15 Department under the Use Tax Act, the Service Use Tax Act, the
4699	4699	16 Service Occupation Tax Act, and this Act, the Department shall
4700	4700	17 deposit the following specified deposits in the aggregate from
4701	4701	18 collections under the Use Tax Act, the Service Use Tax Act, the
4702	4702	19 Service Occupation Tax Act, and the Retailers' Occupation Tax
4703	4703	20 Act, as required under Section 8.25g of the State Finance Act
4704	4704	21 for distribution consistent with the Public-Private
4705	4705	22 Partnership for Civic and Transit Infrastructure Project Act.
4706	4706	23 The moneys received by the Department pursuant to this Act and
4707	4707	24 required to be deposited into the Civic and Transit
4708	4708	25 Infrastructure Fund are subject to the pledge, claim and
4709	4709	26 charge set forth in Section 25-55 of the Public-Private
4710	4710
4711	4711
4712	4712
4713	4713
4714	4714
4715	4715	SB1836 - 123 - LRB104 03832 HLH 13856 b
4716	4716
4717	4717
4718	4718	SB1836- 124 -LRB104 03832 HLH 13856 b SB1836 - 124 - LRB104 03832 HLH 13856 b
4719	4719	SB1836 - 124 - LRB104 03832 HLH 13856 b
4720	4720	1 Partnership for Civic and Transit Infrastructure Project Act.
4721	4721	2 As used in this paragraph, "civic build", "private entity",
4722	4722	3 "public-private agreement", and "public agency" have the
4723	4723	4 meanings provided in Section 25-10 of the Public-Private
4724	4724	5 Partnership for Civic and Transit Infrastructure Project Act.
4725	4725	6 Fiscal Year.............................Total Deposit
4726	4726	7 2024.....................................$200,000,000
4727	4727	8 2025....................................$206,000,000
4728	4728	9 2026....................................$212,200,000
4729	4729	10 2027....................................$218,500,000
4730	4730	11 2028....................................$225,100,000
4731	4731	12 2029....................................$288,700,000
4732	4732	13 2030....................................$298,900,000
4733	4733	14 2031....................................$309,300,000
4734	4734	15 2032....................................$320,100,000
4735	4735	16 2033....................................$331,200,000
4736	4736	17 2034....................................$341,200,000
4737	4737	18 2035....................................$351,400,000
4738	4738	19 2036....................................$361,900,000
4739	4739	20 2037....................................$372,800,000
4740	4740	21 2038....................................$384,000,000
4741	4741	22 2039....................................$395,500,000
4742	4742	23 2040....................................$407,400,000
4743	4743	24 2041....................................$419,600,000
4744	4744	25 2042....................................$432,200,000
4745	4745	26 2043....................................$445,100,000
4746	4746
4747	4747
4748	4748
4749	4749
4750	4750
4751	4751	SB1836 - 124 - LRB104 03832 HLH 13856 b
4752	4752
4753	4753
4754	4754	SB1836- 125 -LRB104 03832 HLH 13856 b SB1836 - 125 - LRB104 03832 HLH 13856 b
4755	4755	SB1836 - 125 - LRB104 03832 HLH 13856 b
4756	4756	1 Beginning July 1, 2021 and until July 1, 2022, subject to
4757	4757	2 the payment of amounts into the County and Mass Transit
4758	4758	3 District Fund, the Local Government Tax Fund, the Build
4759	4759	4 Illinois Fund, the McCormick Place Expansion Project Fund, the
4760	4760	5 Illinois Tax Increment Fund, and the Tax Compliance and
4761	4761	6 Administration Fund as provided in this Section, the
4762	4762	7 Department shall pay each month into the Road Fund the amount
4763	4763	8 estimated to represent 16% of the net revenue realized from
4764	4764	9 the taxes imposed on motor fuel and gasohol. Beginning July 1,
4765	4765	10 2022 and until July 1, 2023, subject to the payment of amounts
4766	4766	11 into the County and Mass Transit District Fund, the Local
4767	4767	12 Government Tax Fund, the Build Illinois Fund, the McCormick
4768	4768	13 Place Expansion Project Fund, the Illinois Tax Increment Fund,
4769	4769	14 and the Tax Compliance and Administration Fund as provided in
4770	4770	15 this Section, the Department shall pay each month into the
4771	4771	16 Road Fund the amount estimated to represent 32% of the net
4772	4772	17 revenue realized from the taxes imposed on motor fuel and
4773	4773	18 gasohol. Beginning July 1, 2023 and until July 1, 2024,
4774	4774	19 subject to the payment of amounts into the County and Mass
4775	4775	20 Transit District Fund, the Local Government Tax Fund, the
4776	4776	21 Build Illinois Fund, the McCormick Place Expansion Project
4777	4777	22 Fund, the Illinois Tax Increment Fund, and the Tax Compliance
4778	4778	23 and Administration Fund as provided in this Section, the
4779	4779	24 Department shall pay each month into the Road Fund the amount
4780	4780	25 estimated to represent 48% of the net revenue realized from
4781	4781	26 the taxes imposed on motor fuel and gasohol. Beginning July 1,
4782	4782
4783	4783
4784	4784
4785	4785
4786	4786
4787	4787	SB1836 - 125 - LRB104 03832 HLH 13856 b
4788	4788
4789	4789
4790	4790	SB1836- 126 -LRB104 03832 HLH 13856 b SB1836 - 126 - LRB104 03832 HLH 13856 b
4791	4791	SB1836 - 126 - LRB104 03832 HLH 13856 b
4792	4792	1 2024 and until July 1, 2025, subject to the payment of amounts
4793	4793	2 into the County and Mass Transit District Fund, the Local
4794	4794	3 Government Tax Fund, the Build Illinois Fund, the McCormick
4795	4795	4 Place Expansion Project Fund, the Illinois Tax Increment Fund,
4796	4796	5 and the Tax Compliance and Administration Fund as provided in
4797	4797	6 this Section, the Department shall pay each month into the
4798	4798	7 Road Fund the amount estimated to represent 64% of the net
4799	4799	8 revenue realized from the taxes imposed on motor fuel and
4800	4800	9 gasohol. Beginning on July 1, 2025, subject to the payment of
4801	4801	10 amounts into the County and Mass Transit District Fund, the
4802	4802	11 Local Government Tax Fund, the Build Illinois Fund, the
4803	4803	12 McCormick Place Expansion Project Fund, the Illinois Tax
4804	4804	13 Increment Fund, and the Tax Compliance and Administration Fund
4805	4805	14 as provided in this Section, the Department shall pay each
4806	4806	15 month into the Road Fund the amount estimated to represent 80%
4807	4807	16 of the net revenue realized from the taxes imposed on motor
4808	4808	17 fuel and gasohol. As used in this paragraph "motor fuel" has
4809	4809	18 the meaning given to that term in Section 1.1 of the Motor Fuel
4810	4810	19 Tax Law, and "gasohol" has the meaning given to that term in
4811	4811	20 Section 3-40 of the Use Tax Act.
4812	4812	21 Of the remainder of the moneys received by the Department
4813	4813	22 pursuant to this Act, 75% thereof shall be paid into the State
4814	4814	23 treasury and 25% shall be reserved in a special account and
4815	4815	24 used only for the transfer to the Common School Fund as part of
4816	4816	25 the monthly transfer from the General Revenue Fund in
4817	4817	26 accordance with Section 8a of the State Finance Act.
4818	4818
4819	4819
4820	4820
4821	4821
4822	4822
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4828	4828	1 The Department may, upon separate written notice to a
4829	4829	2 taxpayer, require the taxpayer to prepare and file with the
4830	4830	3 Department on a form prescribed by the Department within not
4831	4831	4 less than 60 days after receipt of the notice an annual
4832	4832	5 information return for the tax year specified in the notice.
4833	4833	6 Such annual return to the Department shall include a statement
4834	4834	7 of gross receipts as shown by the retailer's last federal
4835	4835	8 income tax return. If the total receipts of the business as
4836	4836	9 reported in the federal income tax return do not agree with the
4837	4837	10 gross receipts reported to the Department of Revenue for the
4838	4838	11 same period, the retailer shall attach to his annual return a
4839	4839	12 schedule showing a reconciliation of the 2 amounts and the
4840	4840	13 reasons for the difference. The retailer's annual return to
4841	4841	14 the Department shall also disclose the cost of goods sold by
4842	4842	15 the retailer during the year covered by such return, opening
4843	4843	16 and closing inventories of such goods for such year, costs of
4844	4844	17 goods used from stock or taken from stock and given away by the
4845	4845	18 retailer during such year, payroll information of the
4846	4846	19 retailer's business during such year and any additional
4847	4847	20 reasonable information which the Department deems would be
4848	4848	21 helpful in determining the accuracy of the monthly, quarterly,
4849	4849	22 or annual returns filed by such retailer as provided for in
4850	4850	23 this Section.
4851	4851	24 If the annual information return required by this Section
4852	4852	25 is not filed when and as required, the taxpayer shall be liable
4853	4853	26 as follows:
4854	4854
4855	4855
4856	4856
4857	4857
4858	4858
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4860	4860
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4864	4864	1 (i) Until January 1, 1994, the taxpayer shall be
4865	4865	2 liable for a penalty equal to 1/6 of 1% of the tax due from
4866	4866	3 such taxpayer under this Act during the period to be
4867	4867	4 covered by the annual return for each month or fraction of
4868	4868	5 a month until such return is filed as required, the
4869	4869	6 penalty to be assessed and collected in the same manner as
4870	4870	7 any other penalty provided for in this Act.
4871	4871	8 (ii) On and after January 1, 1994, the taxpayer shall
4872	4872	9 be liable for a penalty as described in Section 3-4 of the
4873	4873	10 Uniform Penalty and Interest Act.
4874	4874	11 The chief executive officer, proprietor, owner, or highest
4875	4875	12 ranking manager shall sign the annual return to certify the
4876	4876	13 accuracy of the information contained therein. Any person who
4877	4877	14 willfully signs the annual return containing false or
4878	4878	15 inaccurate information shall be guilty of perjury and punished
4879	4879	16 accordingly. The annual return form prescribed by the
4880	4880	17 Department shall include a warning that the person signing the
4881	4881	18 return may be liable for perjury.
4882	4882	19 The provisions of this Section concerning the filing of an
4883	4883	20 annual information return do not apply to a retailer who is not
4884	4884	21 required to file an income tax return with the United States
4885	4885	22 Government.
4886	4886	23 As soon as possible after the first day of each month, upon
4887	4887	24 certification of the Department of Revenue, the Comptroller
4888	4888	25 shall order transferred and the Treasurer shall transfer from
4889	4889	26 the General Revenue Fund to the Motor Fuel Tax Fund an amount
4890	4890
4891	4891
4892	4892
4893	4893
4894	4894
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4896	4896
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4900	4900	1 equal to 1.7% of 80% of the net revenue realized under this Act
4901	4901	2 for the second preceding month. Beginning April 1, 2000, this
4902	4902	3 transfer is no longer required and shall not be made.
4903	4903	4 Net revenue realized for a month shall be the revenue
4904	4904	5 collected by the State pursuant to this Act, less the amount
4905	4905	6 paid out during that month as refunds to taxpayers for
4906	4906	7 overpayment of liability.
4907	4907	8 For greater simplicity of administration, manufacturers,
4908	4908	9 importers and wholesalers whose products are sold at retail in
4909	4909	10 Illinois by numerous retailers, and who wish to do so, may
4910	4910	11 assume the responsibility for accounting and paying to the
4911	4911	12 Department all tax accruing under this Act with respect to
4912	4912	13 such sales, if the retailers who are affected do not make
4913	4913	14 written objection to the Department to this arrangement.
4914	4914	15 Any person who promotes, organizes, or provides retail
4915	4915	16 selling space for concessionaires or other types of sellers at
4916	4916	17 the Illinois State Fair, DuQuoin State Fair, county fairs,
4917	4917	18 local fairs, art shows, flea markets, and similar exhibitions
4918	4918	19 or events, including any transient merchant as defined by
4919	4919	20 Section 2 of the Transient Merchant Act of 1987, is required to
4920	4920	21 file a report with the Department providing the name of the
4921	4921	22 merchant's business, the name of the person or persons engaged
4922	4922	23 in merchant's business, the permanent address and Illinois
4923	4923	24 Retailers Occupation Tax Registration Number of the merchant,
4924	4924	25 the dates and location of the event, and other reasonable
4925	4925	26 information that the Department may require. The report must
4926	4926
4927	4927
4928	4928
4929	4929
4930	4930
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4932	4932
4933	4933
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4935	4935	SB1836 - 130 - LRB104 03832 HLH 13856 b
4936	4936	1 be filed not later than the 20th day of the month next
4937	4937	2 following the month during which the event with retail sales
4938	4938	3 was held. Any person who fails to file a report required by
4939	4939	4 this Section commits a business offense and is subject to a
4940	4940	5 fine not to exceed $250.
4941	4941	6 Any person engaged in the business of selling tangible
4942	4942	7 personal property at retail as a concessionaire or other type
4943	4943	8 of seller at the Illinois State Fair, county fairs, art shows,
4944	4944	9 flea markets, and similar exhibitions or events, or any
4945	4945	10 transient merchants, as defined by Section 2 of the Transient
4946	4946	11 Merchant Act of 1987, may be required to make a daily report of
4947	4947	12 the amount of such sales to the Department and to make a daily
4948	4948	13 payment of the full amount of tax due. The Department shall
4949	4949	14 impose this requirement when it finds that there is a
4950	4950	15 significant risk of loss of revenue to the State at such an
4951	4951	16 exhibition or event. Such a finding shall be based on evidence
4952	4952	17 that a substantial number of concessionaires or other sellers
4953	4953	18 who are not residents of Illinois will be engaging in the
4954	4954	19 business of selling tangible personal property at retail at
4955	4955	20 the exhibition or event, or other evidence of a significant
4956	4956	21 risk of loss of revenue to the State. The Department shall
4957	4957	22 notify concessionaires and other sellers affected by the
4958	4958	23 imposition of this requirement. In the absence of notification
4959	4959	24 by the Department, the concessionaires and other sellers shall
4960	4960	25 file their returns as otherwise required in this Section.
4961	4961	26 (Source: P.A. 102-634, eff. 8-27-21; 102-700, Article 60,
4962	4962
4963	4963
4964	4964
4965	4965
4966	4966
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4972	4972	1 Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
4973	4973	2 65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
4974	4974	3 1-1-23; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-363,
4975	4975	4 eff. 7-28-23; 103-592, Article 75, Section 75-20, eff. 1-1-25;
4976	4976	5 103-592, Article 110, Section 110-20, eff. 6-7-24; 103-605,
4977	4977	6 eff. 7-1-24; revised 11-26-24.)
4978	4978	7 Section 25. The Pyrotechnic Use Act is amended by changing
4979	4979	8 Sections 2 and 2.2 as follows:
4980	4980	9 (425 ILCS 35/2) (from Ch. 127 1/2, par. 128)
4981	4981	10 Sec. 2. Possession, sale, and use of fireworks. Except for
4982	4982	11 D.O.T. Class C common fireworks and as otherwise as
4983	4983	12 hereinafter provided in this Act it shall be unlawful for any
4984	4984	13 person, firm, co-partnership, or corporation to knowingly
4985	4985	14 possess, offer for sale, expose for sale, sell at retail, or
4986	4986	15 use or explode any display fireworks, flame effects, or
4987	4987	16 consumer fireworks; provided that city councils in cities, the
4988	4988	17 president and board of trustees in villages and incorporated
4989	4989	18 towns, and outside the corporate limits of cities, villages
4990	4990	19 and incorporated towns, the county board, shall have power to
4991	4991	20 adopt reasonable rules and regulations for the granting of
4992	4992	21 permits for pyrotechnic and consumer displays. D.O.T. Class C
4993	4993	22 common fireworks may be purchased only by individuals over the
4994	4994	23 age of 18.
4995	4995	24 "D.O.T. Class C common fireworks" means all articles of
4996	4996
4997	4997
4998	4998
4999	4999
5000	5000
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5002	5002
5003	5003
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5006	5006	1 fireworks as are now or hereafter classified as D.O.T. Class C
5007	5007	2 common fireworks in the regulations of the United States
5008	5008	3 Department of Transportation for transportation of explosive
5009	5009	4 and other dangerous articles.
5010	5010	5 (Source: P.A. 93-263, eff. 7-22-03; 94-658, eff. 1-1-06.)
5011	5011	6 (425 ILCS 35/2.2)
5012	5012	7 Sec. 2.2. Private use. Consumer displays. Fireworks may be
5013	5013	8 discharged only by individuals over the age of 18. Each
5014	5014	9 consumer display shall be handled by a competent individual
5015	5015	10 who has received training from a consumer fireworks training
5016	5016	11 class approved by the Office of the State Fire Marshal.
5017	5017	12 Applications for consumer display permits shall be made in
5018	5018	13 writing at least 15 days in advance of the date of the display,
5019	5019	14 unless agreed to otherwise by the local jurisdiction issuing
5020	5020	15 the permit and the fire chief of the jurisdiction in which the
5021	5021	16 display will occur. After a permit has been granted, sales,
5022	5022	17 possession, use, and distribution of consumer fireworks for
5023	5023	18 display shall be lawful for that purpose only. No permit
5024	5024	19 granted hereunder shall be transferable.
5025	5025	20 Permits may be granted hereunder to any adult individual
5026	5026	21 applying for a permit who provides proof that he or she has
5027	5027	22 received the requisite training. The local jurisdiction
5028	5028	23 issuing the permit is authorized to conduct a criminal
5029	5029	24 background check of the applicant as a condition of issuing a
5030	5030	25 permit.
5031	5031
5032	5032
5033	5033
5034	5034
5035	5035
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5037	5037
5038	5038
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5041	5041	1 A permit shall be issued only after inspection of the
5042	5042	2 display site by the fire chief providing fire protection
5043	5043	3 coverage to the area of display, or his or her designee, to
5044	5044	4 determine that the display is in full compliance with the
5045	5045	5 rules adopted by the State Fire Marshal. Nothing in this
5046	5046	6 Section shall prohibit the issuer of a permit from adopting
5047	5047	7 more stringent rules.
5048	5048	8 (Source: P.A. 94-658, eff. 1-1-06.)
5049	5049
5050	5050
5051	5051
5052	5052
5053	5053
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