103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB3956

Introduced 5/21/2024, by Sen. Laura Ellman

SYNOPSIS AS INTRODUCED:

`20 ILCS 605/605-1115 new`
`30 ILCS 105/5.1015 new`
`35 ILCS 105/9`	`from Ch. 120, par. 439.9`
`35 ILCS 110/9`	`from Ch. 120, par. 439.39`
`35 ILCS 115/9`	`from Ch. 120, par. 439.109`
`35 ILCS 120/3`	`from Ch. 120, par. 442`

Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Provides that subject to appropriation, the Department of Commerce and Economic Opportunity shall administer a program to award use and occupation tax rebates to consumers who purchase firearm safety devices on or after January 1, 2025. Provides that the amount of the rebate shall be equal to the taxes paid by the consumer under the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act with respect to the purchase of a firearm safety device, but not to exceed $300 for any firearm safety device. Provides that participants shall apply to the Department in the form and manner prescribed by the Department by rule. Amends the State Finance Act. Creates the Firearm Safety Rebate Fund in the State treasury. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act to make conforming changes.

LRB103 40890 RLC 73861 b

A BILL FOR

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1 AN ACT concerning firearm safety.

2 Be it enacted by the People of the State of Illinois,

3 represented in the General Assembly:

4 Section 5. The Department of Commerce and Economic

5 Opportunity Law of the Civil Administrative Code of Illinois

6 is amended by adding Section 605-1115 as follows:

7 (20 ILCS 605/605-1115 new)

8 Sec. 605-1115. Firearm Safety Rebate Program.

9 (a) Subject to appropriation, the Department shall

10 administer a program to award use and occupation tax rebates

11 to consumers who purchase firearm safety devices on or after

12 January 1, 2025. The amount of the rebate shall be equal to the

13 taxes paid by the consumer under the Use Tax Act, the Service

14 Use Tax Act, the Service Occupation Tax Act, and the

15 Retailers' Occupation Tax Act with respect to the purchase of

16 a firearm safety device, but not to exceed $300 for any firearm

17 safety device. Participants shall apply to the Department in

18 the form and manner prescribed by the Department by rule.

19 (b) The Firearm Safety Rebate Fund is hereby created as a

20 special fund in the State treasury. Moneys in the Fund shall be

21 used by the Department to administer the program described in

22 subsection (a).

23 (c) As used in this Section, "firearm safety device" means

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1 a secured locked box or container designed as a gun safe or a

2 device or mechanism, other than the firearm safety, designed

3 to render a firearm temporarily inoperable.

4 Section 10. The State Finance Act is amended by adding

5 Section 5.1015 as follows:

6 (30 ILCS 105/5.1015 new)

7 Sec. 5.1015. The Firearm Safety Rebate Fund.

8 Section 15. The Use Tax Act is amended by changing Section

9 9 as follows:

10 (35 ILCS 105/9) (from Ch. 120, par. 439.9)

11 Sec. 9. Except as to motor vehicles, watercraft, aircraft,

12 and trailers that are required to be registered with an agency

13 of this State, each retailer required or authorized to collect

14 the tax imposed by this Act shall pay to the Department the

15 amount of such tax (except as otherwise provided) at the time

16 when he is required to file his return for the period during

17 which such tax was collected, less a discount of 2.1% prior to

18 January 1, 1990, and 1.75% on and after January 1, 1990, or $5

19 per calendar year, whichever is greater, which is allowed to

20 reimburse the retailer for expenses incurred in collecting the

21 tax, keeping records, preparing and filing returns, remitting

22 the tax and supplying data to the Department on request. When

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1 determining the discount allowed under this Section, retailers

2 shall include the amount of tax that would have been due at the

3 6.25% rate but for the 1.25% rate imposed on sales tax holiday

4 items under Public Act 102-700. The discount under this

5 Section is not allowed for the 1.25% portion of taxes paid on

6 aviation fuel that is subject to the revenue use requirements

7 of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. When determining

8 the discount allowed under this Section, retailers shall

9 include the amount of tax that would have been due at the 1%

10 rate but for the 0% rate imposed under Public Act 102-700. In

11 the case of retailers who report and pay the tax on a

12 transaction by transaction basis, as provided in this Section,

13 such discount shall be taken with each such tax remittance

14 instead of when such retailer files his periodic return. The

15 discount allowed under this Section is allowed only for

16 returns that are filed in the manner required by this Act. The

17 Department may disallow the discount for retailers whose

18 certificate of registration is revoked at the time the return

19 is filed, but only if the Department's decision to revoke the

20 certificate of registration has become final. A retailer need

21 not remit that part of any tax collected by him to the extent

22 that he is required to remit and does remit the tax imposed by

23 the Retailers' Occupation Tax Act, with respect to the sale of

24 the same property.

25 Where such tangible personal property is sold under a

26 conditional sales contract, or under any other form of sale

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1 wherein the payment of the principal sum, or a part thereof, is

2 extended beyond the close of the period for which the return is

3 filed, the retailer, in collecting the tax (except as to motor

4 vehicles, watercraft, aircraft, and trailers that are required

5 to be registered with an agency of this State), may collect for

6 each tax return period, only the tax applicable to that part of

7 the selling price actually received during such tax return

8 period.

9 Except as provided in this Section, on or before the

10 twentieth day of each calendar month, such retailer shall file

11 a return for the preceding calendar month. Such return shall

12 be filed on forms prescribed by the Department and shall

13 furnish such information as the Department may reasonably

14 require. The return shall include the gross receipts on food

15 for human consumption that is to be consumed off the premises

16 where it is sold (other than alcoholic beverages, food

17 consisting of or infused with adult use cannabis, soft drinks,

18 and food that has been prepared for immediate consumption)

19 which were received during the preceding calendar month,

20 quarter, or year, as appropriate, and upon which tax would

21 have been due but for the 0% rate imposed under Public Act

22 102-700. The return shall also include the amount of tax that

23 would have been due on food for human consumption that is to be

24 consumed off the premises where it is sold (other than

25 alcoholic beverages, food consisting of or infused with adult

26 use cannabis, soft drinks, and food that has been prepared for

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1 immediate consumption) but for the 0% rate imposed under

2 Public Act 102-700.

3 On and after January 1, 2018, except for returns required

4 to be filed prior to January 1, 2023 for motor vehicles,

5 watercraft, aircraft, and trailers that are required to be

6 registered with an agency of this State, with respect to

7 retailers whose annual gross receipts average $20,000 or more,

8 all returns required to be filed pursuant to this Act shall be

9 filed electronically. On and after January 1, 2023, with

10 respect to retailers whose annual gross receipts average

11 $20,000 or more, all returns required to be filed pursuant to

12 this Act, including, but not limited to, returns for motor

13 vehicles, watercraft, aircraft, and trailers that are required

14 to be registered with an agency of this State, shall be filed

15 electronically. Retailers who demonstrate that they do not

16 have access to the Internet or demonstrate hardship in filing

17 electronically may petition the Department to waive the

18 electronic filing requirement.

19 The Department may require returns to be filed on a

20 quarterly basis. If so required, a return for each calendar

21 quarter shall be filed on or before the twentieth day of the

22 calendar month following the end of such calendar quarter. The

23 taxpayer shall also file a return with the Department for each

24 of the first two months of each calendar quarter, on or before

25 the twentieth day of the following calendar month, stating:

26 1. The name of the seller;

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1 2. The address of the principal place of business from

2 which he engages in the business of selling tangible

3 personal property at retail in this State;

4 3. The total amount of taxable receipts received by

5 him during the preceding calendar month from sales of

6 tangible personal property by him during such preceding

7 calendar month, including receipts from charge and time

8 sales, but less all deductions allowed by law;

9 4. The amount of credit provided in Section 2d of this

10 Act;

11 5. The amount of tax due;

12 5-5. The signature of the taxpayer; and

13 6. Such other reasonable information as the Department

14 may require.

15 Each retailer required or authorized to collect the tax

16 imposed by this Act on aviation fuel sold at retail in this

17 State during the preceding calendar month shall, instead of

18 reporting and paying tax on aviation fuel as otherwise

19 required by this Section, report and pay such tax on a separate

20 aviation fuel tax return. The requirements related to the

21 return shall be as otherwise provided in this Section.

22 Notwithstanding any other provisions of this Act to the

23 contrary, retailers collecting tax on aviation fuel shall file

24 all aviation fuel tax returns and shall make all aviation fuel

25 tax payments by electronic means in the manner and form

26 required by the Department. For purposes of this Section,

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1 "aviation fuel" means jet fuel and aviation gasoline.

2 If a taxpayer fails to sign a return within 30 days after

3 the proper notice and demand for signature by the Department,

4 the return shall be considered valid and any amount shown to be

5 due on the return shall be deemed assessed.

6 Notwithstanding any other provision of this Act to the

7 contrary, retailers subject to tax on cannabis shall file all

8 cannabis tax returns and shall make all cannabis tax payments

9 by electronic means in the manner and form required by the

10 Department.

11 Beginning October 1, 1993, a taxpayer who has an average

12 monthly tax liability of $150,000 or more shall make all

13 payments required by rules of the Department by electronic

14 funds transfer. Beginning October 1, 1994, a taxpayer who has

15 an average monthly tax liability of $100,000 or more shall

16 make all payments required by rules of the Department by

17 electronic funds transfer. Beginning October 1, 1995, a

18 taxpayer who has an average monthly tax liability of $50,000

19 or more shall make all payments required by rules of the

20 Department by electronic funds transfer. Beginning October 1,

21 2000, a taxpayer who has an annual tax liability of $200,000 or

22 more shall make all payments required by rules of the

23 Department by electronic funds transfer. The term "annual tax

24 liability" shall be the sum of the taxpayer's liabilities

25 under this Act, and under all other State and local occupation

26 and use tax laws administered by the Department, for the

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1 immediately preceding calendar year. The term "average monthly

2 tax liability" means the sum of the taxpayer's liabilities

3 under this Act, and under all other State and local occupation

4 and use tax laws administered by the Department, for the

5 immediately preceding calendar year divided by 12. Beginning

6 on October 1, 2002, a taxpayer who has a tax liability in the

7 amount set forth in subsection (b) of Section 2505-210 of the

8 Department of Revenue Law shall make all payments required by

9 rules of the Department by electronic funds transfer.

10 Before August 1 of each year beginning in 1993, the

11 Department shall notify all taxpayers required to make

12 payments by electronic funds transfer. All taxpayers required

13 to make payments by electronic funds transfer shall make those

14 payments for a minimum of one year beginning on October 1.

15 Any taxpayer not required to make payments by electronic

16 funds transfer may make payments by electronic funds transfer

17 with the permission of the Department.

18 All taxpayers required to make payment by electronic funds

19 transfer and any taxpayers authorized to voluntarily make

20 payments by electronic funds transfer shall make those

21 payments in the manner authorized by the Department.

22 The Department shall adopt such rules as are necessary to

23 effectuate a program of electronic funds transfer and the

24 requirements of this Section.

25 Before October 1, 2000, if the taxpayer's average monthly

26 tax liability to the Department under this Act, the Retailers'

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1 Occupation Tax Act, the Service Occupation Tax Act, the

2 Service Use Tax Act was $10,000 or more during the preceding 4

3 complete calendar quarters, he shall file a return with the

4 Department each month by the 20th day of the month next

5 following the month during which such tax liability is

6 incurred and shall make payments to the Department on or

7 before the 7th, 15th, 22nd and last day of the month during

8 which such liability is incurred. On and after October 1,

9 2000, if the taxpayer's average monthly tax liability to the

10 Department under this Act, the Retailers' Occupation Tax Act,

11 the Service Occupation Tax Act, and the Service Use Tax Act was

12 $20,000 or more during the preceding 4 complete calendar

13 quarters, he shall file a return with the Department each

14 month by the 20th day of the month next following the month

15 during which such tax liability is incurred and shall make

16 payment to the Department on or before the 7th, 15th, 22nd and

17 last day of the month during which such liability is incurred.

18 If the month during which such tax liability is incurred began

19 prior to January 1, 1985, each payment shall be in an amount

20 equal to 1/4 of the taxpayer's actual liability for the month

21 or an amount set by the Department not to exceed 1/4 of the

22 average monthly liability of the taxpayer to the Department

23 for the preceding 4 complete calendar quarters (excluding the

24 month of highest liability and the month of lowest liability

25 in such 4 quarter period). If the month during which such tax

26 liability is incurred begins on or after January 1, 1985, and

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1 prior to January 1, 1987, each payment shall be in an amount

2 equal to 22.5% of the taxpayer's actual liability for the

3 month or 27.5% of the taxpayer's liability for the same

4 calendar month of the preceding year. If the month during

5 which such tax liability is incurred begins on or after

6 January 1, 1987, and prior to January 1, 1988, each payment

7 shall be in an amount equal to 22.5% of the taxpayer's actual

8 liability for the month or 26.25% of the taxpayer's liability

9 for the same calendar month of the preceding year. If the month

10 during which such tax liability is incurred begins on or after

11 January 1, 1988, and prior to January 1, 1989, or begins on or

12 after January 1, 1996, each payment shall be in an amount equal

13 to 22.5% of the taxpayer's actual liability for the month or

14 25% of the taxpayer's liability for the same calendar month of

15 the preceding year. If the month during which such tax

16 liability is incurred begins on or after January 1, 1989, and

17 prior to January 1, 1996, each payment shall be in an amount

18 equal to 22.5% of the taxpayer's actual liability for the

19 month or 25% of the taxpayer's liability for the same calendar

20 month of the preceding year or 100% of the taxpayer's actual

21 liability for the quarter monthly reporting period. The amount

22 of such quarter monthly payments shall be credited against the

23 final tax liability of the taxpayer's return for that month.

24 Before October 1, 2000, once applicable, the requirement of

25 the making of quarter monthly payments to the Department shall

26 continue until such taxpayer's average monthly liability to

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1 the Department during the preceding 4 complete calendar

2 quarters (excluding the month of highest liability and the

3 month of lowest liability) is less than $9,000, or until such

4 taxpayer's average monthly liability to the Department as

5 computed for each calendar quarter of the 4 preceding complete

6 calendar quarter period is less than $10,000. However, if a

7 taxpayer can show the Department that a substantial change in

8 the taxpayer's business has occurred which causes the taxpayer

9 to anticipate that his average monthly tax liability for the

10 reasonably foreseeable future will fall below the $10,000

11 threshold stated above, then such taxpayer may petition the

12 Department for change in such taxpayer's reporting status. On

13 and after October 1, 2000, once applicable, the requirement of

14 the making of quarter monthly payments to the Department shall

15 continue until such taxpayer's average monthly liability to

16 the Department during the preceding 4 complete calendar

17 quarters (excluding the month of highest liability and the

18 month of lowest liability) is less than $19,000 or until such

19 taxpayer's average monthly liability to the Department as

20 computed for each calendar quarter of the 4 preceding complete

21 calendar quarter period is less than $20,000. However, if a

22 taxpayer can show the Department that a substantial change in

23 the taxpayer's business has occurred which causes the taxpayer

24 to anticipate that his average monthly tax liability for the

25 reasonably foreseeable future will fall below the $20,000

26 threshold stated above, then such taxpayer may petition the

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1 Department for a change in such taxpayer's reporting status.

2 The Department shall change such taxpayer's reporting status

3 unless it finds that such change is seasonal in nature and not

4 likely to be long term. Quarter monthly payment status shall

5 be determined under this paragraph as if the rate reduction to

6 1.25% in Public Act 102-700 on sales tax holiday items had not

7 occurred. For quarter monthly payments due on or after July 1,

8 2023 and through June 30, 2024, "25% of the taxpayer's

9 liability for the same calendar month of the preceding year"

10 shall be determined as if the rate reduction to 1.25% in Public

11 Act 102-700 on sales tax holiday items had not occurred.

12 Quarter monthly payment status shall be determined under this

13 paragraph as if the rate reduction to 0% in Public Act 102-700

14 on food for human consumption that is to be consumed off the

15 premises where it is sold (other than alcoholic beverages,

16 food consisting of or infused with adult use cannabis, soft

17 drinks, and food that has been prepared for immediate

18 consumption) had not occurred. For quarter monthly payments

19 due under this paragraph on or after July 1, 2023 and through

20 June 30, 2024, "25% of the taxpayer's liability for the same

21 calendar month of the preceding year" shall be determined as

22 if the rate reduction to 0% in Public Act 102-700 had not

23 occurred. If any such quarter monthly payment is not paid at

24 the time or in the amount required by this Section, then the

25 taxpayer shall be liable for penalties and interest on the

26 difference between the minimum amount due and the amount of

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1 such quarter monthly payment actually and timely paid, except

2 insofar as the taxpayer has previously made payments for that

3 month to the Department in excess of the minimum payments

4 previously due as provided in this Section. The Department

5 shall make reasonable rules and regulations to govern the

6 quarter monthly payment amount and quarter monthly payment

7 dates for taxpayers who file on other than a calendar monthly

8 basis.

9 If any such payment provided for in this Section exceeds

10 the taxpayer's liabilities under this Act, the Retailers'

11 Occupation Tax Act, the Service Occupation Tax Act and the

12 Service Use Tax Act, as shown by an original monthly return,

13 the Department shall issue to the taxpayer a credit memorandum

14 no later than 30 days after the date of payment, which

15 memorandum may be submitted by the taxpayer to the Department

16 in payment of tax liability subsequently to be remitted by the

17 taxpayer to the Department or be assigned by the taxpayer to a

18 similar taxpayer under this Act, the Retailers' Occupation Tax

19 Act, the Service Occupation Tax Act or the Service Use Tax Act,

20 in accordance with reasonable rules and regulations to be

21 prescribed by the Department, except that if such excess

22 payment is shown on an original monthly return and is made

23 after December 31, 1986, no credit memorandum shall be issued,

24 unless requested by the taxpayer. If no such request is made,

25 the taxpayer may credit such excess payment against tax

26 liability subsequently to be remitted by the taxpayer to the

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1 Department under this Act, the Retailers' Occupation Tax Act,

2 the Service Occupation Tax Act or the Service Use Tax Act, in

3 accordance with reasonable rules and regulations prescribed by

4 the Department. If the Department subsequently determines that

5 all or any part of the credit taken was not actually due to the

6 taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall

7 be reduced by 2.1% or 1.75% of the difference between the

8 credit taken and that actually due, and the taxpayer shall be

9 liable for penalties and interest on such difference.

10 If the retailer is otherwise required to file a monthly

11 return and if the retailer's average monthly tax liability to

12 the Department does not exceed $200, the Department may

13 authorize his returns to be filed on a quarter annual basis,

14 with the return for January, February, and March of a given

15 year being due by April 20 of such year; with the return for

16 April, May and June of a given year being due by July 20 of

17 such year; with the return for July, August and September of a

18 given year being due by October 20 of such year, and with the

19 return for October, November and December of a given year

20 being due by January 20 of the following year.

21 If the retailer is otherwise required to file a monthly or

22 quarterly return and if the retailer's average monthly tax

23 liability to the Department does not exceed $50, the

24 Department may authorize his returns to be filed on an annual

25 basis, with the return for a given year being due by January 20

26 of the following year.

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1 Such quarter annual and annual returns, as to form and

2 substance, shall be subject to the same requirements as

3 monthly returns.

4 Notwithstanding any other provision in this Act concerning

5 the time within which a retailer may file his return, in the

6 case of any retailer who ceases to engage in a kind of business

7 which makes him responsible for filing returns under this Act,

8 such retailer shall file a final return under this Act with the

9 Department not more than one month after discontinuing such

10 business.

11 In addition, with respect to motor vehicles, watercraft,

12 aircraft, and trailers that are required to be registered with

13 an agency of this State, except as otherwise provided in this

14 Section, every retailer selling this kind of tangible personal

15 property shall file, with the Department, upon a form to be

16 prescribed and supplied by the Department, a separate return

17 for each such item of tangible personal property which the

18 retailer sells, except that if, in the same transaction, (i) a

19 retailer of aircraft, watercraft, motor vehicles or trailers

20 transfers more than one aircraft, watercraft, motor vehicle or

21 trailer to another aircraft, watercraft, motor vehicle or

22 trailer retailer for the purpose of resale or (ii) a retailer

23 of aircraft, watercraft, motor vehicles, or trailers transfers

24 more than one aircraft, watercraft, motor vehicle, or trailer

25 to a purchaser for use as a qualifying rolling stock as

26 provided in Section 3-55 of this Act, then that seller may

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1 report the transfer of all the aircraft, watercraft, motor

2 vehicles or trailers involved in that transaction to the

3 Department on the same uniform invoice-transaction reporting

4 return form. For purposes of this Section, "watercraft" means

5 a Class 2, Class 3, or Class 4 watercraft as defined in Section

6 3-2 of the Boat Registration and Safety Act, a personal

7 watercraft, or any boat equipped with an inboard motor.

8 In addition, with respect to motor vehicles, watercraft,

9 aircraft, and trailers that are required to be registered with

10 an agency of this State, every person who is engaged in the

11 business of leasing or renting such items and who, in

12 connection with such business, sells any such item to a

13 retailer for the purpose of resale is, notwithstanding any

14 other provision of this Section to the contrary, authorized to

15 meet the return-filing requirement of this Act by reporting

16 the transfer of all the aircraft, watercraft, motor vehicles,

17 or trailers transferred for resale during a month to the

18 Department on the same uniform invoice-transaction reporting

19 return form on or before the 20th of the month following the

20 month in which the transfer takes place. Notwithstanding any

21 other provision of this Act to the contrary, all returns filed

22 under this paragraph must be filed by electronic means in the

23 manner and form as required by the Department.

24 The transaction reporting return in the case of motor

25 vehicles or trailers that are required to be registered with

26 an agency of this State, shall be the same document as the

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1 Uniform Invoice referred to in Section 5-402 of the Illinois

2 Vehicle Code and must show the name and address of the seller;

3 the name and address of the purchaser; the amount of the

4 selling price including the amount allowed by the retailer for

5 traded-in property, if any; the amount allowed by the retailer

6 for the traded-in tangible personal property, if any, to the

7 extent to which Section 2 of this Act allows an exemption for

8 the value of traded-in property; the balance payable after

9 deducting such trade-in allowance from the total selling

10 price; the amount of tax due from the retailer with respect to

11 such transaction; the amount of tax collected from the

12 purchaser by the retailer on such transaction (or satisfactory

13 evidence that such tax is not due in that particular instance,

14 if that is claimed to be the fact); the place and date of the

15 sale; a sufficient identification of the property sold; such

16 other information as is required in Section 5-402 of the

17 Illinois Vehicle Code, and such other information as the

18 Department may reasonably require.

19 The transaction reporting return in the case of watercraft

20 and aircraft must show the name and address of the seller; the

21 name and address of the purchaser; the amount of the selling

22 price including the amount allowed by the retailer for

23 traded-in property, if any; the amount allowed by the retailer

24 for the traded-in tangible personal property, if any, to the

25 extent to which Section 2 of this Act allows an exemption for

26 the value of traded-in property; the balance payable after

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1 deducting such trade-in allowance from the total selling

2 price; the amount of tax due from the retailer with respect to

3 such transaction; the amount of tax collected from the

4 purchaser by the retailer on such transaction (or satisfactory

5 evidence that such tax is not due in that particular instance,

6 if that is claimed to be the fact); the place and date of the

7 sale, a sufficient identification of the property sold, and

8 such other information as the Department may reasonably

9 require.

10 Such transaction reporting return shall be filed not later

11 than 20 days after the date of delivery of the item that is

12 being sold, but may be filed by the retailer at any time sooner

13 than that if he chooses to do so. The transaction reporting

14 return and tax remittance or proof of exemption from the tax

15 that is imposed by this Act may be transmitted to the

16 Department by way of the State agency with which, or State

17 officer with whom, the tangible personal property must be

18 titled or registered (if titling or registration is required)

19 if the Department and such agency or State officer determine

20 that this procedure will expedite the processing of

21 applications for title or registration.

22 With each such transaction reporting return, the retailer

23 shall remit the proper amount of tax due (or shall submit

24 satisfactory evidence that the sale is not taxable if that is

25 the case), to the Department or its agents, whereupon the

26 Department shall issue, in the purchaser's name, a tax receipt

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1 (or a certificate of exemption if the Department is satisfied

2 that the particular sale is tax exempt) which such purchaser

3 may submit to the agency with which, or State officer with

4 whom, he must title or register the tangible personal property

5 that is involved (if titling or registration is required) in

6 support of such purchaser's application for an Illinois

7 certificate or other evidence of title or registration to such

8 tangible personal property.

9 No retailer's failure or refusal to remit tax under this

10 Act precludes a user, who has paid the proper tax to the

11 retailer, from obtaining his certificate of title or other

12 evidence of title or registration (if titling or registration

13 is required) upon satisfying the Department that such user has

14 paid the proper tax (if tax is due) to the retailer. The

15 Department shall adopt appropriate rules to carry out the

16 mandate of this paragraph.

17 If the user who would otherwise pay tax to the retailer

18 wants the transaction reporting return filed and the payment

19 of tax or proof of exemption made to the Department before the

20 retailer is willing to take these actions and such user has not

21 paid the tax to the retailer, such user may certify to the fact

22 of such delay by the retailer, and may (upon the Department

23 being satisfied of the truth of such certification) transmit

24 the information required by the transaction reporting return

25 and the remittance for tax or proof of exemption directly to

26 the Department and obtain his tax receipt or exemption

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1 determination, in which event the transaction reporting return

2 and tax remittance (if a tax payment was required) shall be

3 credited by the Department to the proper retailer's account

4 with the Department, but without the 2.1% or 1.75% discount

5 provided for in this Section being allowed. When the user pays

6 the tax directly to the Department, he shall pay the tax in the

7 same amount and in the same form in which it would be remitted

8 if the tax had been remitted to the Department by the retailer.

9 Where a retailer collects the tax with respect to the

10 selling price of tangible personal property which he sells and

11 the purchaser thereafter returns such tangible personal

12 property and the retailer refunds the selling price thereof to

13 the purchaser, such retailer shall also refund, to the

14 purchaser, the tax so collected from the purchaser. When

15 filing his return for the period in which he refunds such tax

16 to the purchaser, the retailer may deduct the amount of the tax

17 so refunded by him to the purchaser from any other use tax

18 which such retailer may be required to pay or remit to the

19 Department, as shown by such return, if the amount of the tax

20 to be deducted was previously remitted to the Department by

21 such retailer. If the retailer has not previously remitted the

22 amount of such tax to the Department, he is entitled to no

23 deduction under this Act upon refunding such tax to the

24 purchaser.

25 Any retailer filing a return under this Section shall also

26 include (for the purpose of paying tax thereon) the total tax

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LRB103 40890 RLC 73861 b

1 covered by such return upon the selling price of tangible

2 personal property purchased by him at retail from a retailer,

3 but as to which the tax imposed by this Act was not collected

4 from the retailer filing such return, and such retailer shall

5 remit the amount of such tax to the Department when filing such

6 return.

7 If experience indicates such action to be practicable, the

8 Department may prescribe and furnish a combination or joint

9 return which will enable retailers, who are required to file

10 returns hereunder and also under the Retailers' Occupation Tax

11 Act, to furnish all the return information required by both

12 Acts on the one form.

13 Where the retailer has more than one business registered

14 with the Department under separate registration under this

15 Act, such retailer may not file each return that is due as a

16 single return covering all such registered businesses, but

17 shall file separate returns for each such registered business.

18 Beginning January 1, 1990, each month the Department shall

19 pay into the State and Local Sales Tax Reform Fund, a special

20 fund in the State Treasury which is hereby created, the net

21 revenue realized for the preceding month from the 1% tax

22 imposed under this Act.

23 Beginning January 1, 1990, each month the Department shall

24 pay into the County and Mass Transit District Fund 4% of the

25 net revenue realized for the preceding month from the 6.25%

26 general rate on the selling price of tangible personal

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LRB103 40890 RLC 73861 b

1 property which is purchased outside Illinois at retail from a

2 retailer and which is titled or registered by an agency of this

3 State's government.

4 Beginning January 1, 1990, each month the Department shall

5 pay into the State and Local Sales Tax Reform Fund, a special

6 fund in the State Treasury, 20% of the net revenue realized for

7 the preceding month from the 6.25% general rate on the selling

8 price of tangible personal property, other than (i) tangible

9 personal property which is purchased outside Illinois at

10 retail from a retailer and which is titled or registered by an

11 agency of this State's government and (ii) aviation fuel sold

12 on or after December 1, 2019. This exception for aviation fuel

13 only applies for so long as the revenue use requirements of 49

14 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.

15 For aviation fuel sold on or after December 1, 2019, each

16 month the Department shall pay into the State Aviation Program

17 Fund 20% of the net revenue realized for the preceding month

18 from the 6.25% general rate on the selling price of aviation

19 fuel, less an amount estimated by the Department to be

20 required for refunds of the 20% portion of the tax on aviation

21 fuel under this Act, which amount shall be deposited into the

22 Aviation Fuel Sales Tax Refund Fund. The Department shall only

23 pay moneys into the State Aviation Program Fund and the

24 Aviation Fuels Sales Tax Refund Fund under this Act for so long

25 as the revenue use requirements of 49 U.S.C. 47107(b) and 49

26 U.S.C. 47133 are binding on the State.

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LRB103 40890 RLC 73861 b

1 Beginning August 1, 2000, each month the Department shall

2 pay into the State and Local Sales Tax Reform Fund 100% of the

3 net revenue realized for the preceding month from the 1.25%

4 rate on the selling price of motor fuel and gasohol. If, in any

5 month, the tax on sales tax holiday items, as defined in

6 Section 3-6, is imposed at the rate of 1.25%, then the

7 Department shall pay 100% of the net revenue realized for that

8 month from the 1.25% rate on the selling price of sales tax

9 holiday items into the State and Local Sales Tax Reform Fund.

10 Beginning January 1, 1990, each month the Department shall

11 pay into the Local Government Tax Fund 16% of the net revenue

12 realized for the preceding month from the 6.25% general rate

13 on the selling price of tangible personal property which is

14 purchased outside Illinois at retail from a retailer and which

15 is titled or registered by an agency of this State's

16 government.

17 Beginning October 1, 2009, each month the Department shall

18 pay into the Capital Projects Fund an amount that is equal to

19 an amount estimated by the Department to represent 80% of the

20 net revenue realized for the preceding month from the sale of

21 candy, grooming and hygiene products, and soft drinks that had

22 been taxed at a rate of 1% prior to September 1, 2009 but that

23 are now taxed at 6.25%.

24 Beginning July 1, 2011, each month the Department shall

25 pay into the Clean Air Act Permit Fund 80% of the net revenue

26 realized for the preceding month from the 6.25% general rate

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LRB103 40890 RLC 73861 b

1 on the selling price of sorbents used in Illinois in the

2 process of sorbent injection as used to comply with the

3 Environmental Protection Act or the federal Clean Air Act, but

4 the total payment into the Clean Air Act Permit Fund under this

5 Act and the Retailers' Occupation Tax Act shall not exceed

6 $2,000,000 in any fiscal year.

7 Beginning July 1, 2013, each month the Department shall

8 pay into the Underground Storage Tank Fund from the proceeds

9 collected under this Act, the Service Use Tax Act, the Service

10 Occupation Tax Act, and the Retailers' Occupation Tax Act an

11 amount equal to the average monthly deficit in the Underground

12 Storage Tank Fund during the prior year, as certified annually

13 by the Illinois Environmental Protection Agency, but the total

14 payment into the Underground Storage Tank Fund under this Act,

15 the Service Use Tax Act, the Service Occupation Tax Act, and

16 the Retailers' Occupation Tax Act shall not exceed $18,000,000

17 in any State fiscal year. As used in this paragraph, the

18 "average monthly deficit" shall be equal to the difference

19 between the average monthly claims for payment by the fund and

20 the average monthly revenues deposited into the fund,

21 excluding payments made pursuant to this paragraph.

22 Beginning July 1, 2015, of the remainder of the moneys

23 received by the Department under this Act, the Service Use Tax

24 Act, the Service Occupation Tax Act, and the Retailers'

25 Occupation Tax Act, each month the Department shall deposit

26 $500,000 into the State Crime Laboratory Fund.

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1 Beginning January 1, 2025, the remainder of the moneys

2 received by the Department under this Act, the Service Use Tax

3 Act, the Service Occupation Tax Act, and the Retailers'

4 Occupation Tax Act from the sale of

firearm safety devices, as

5 defined in subsection (c) of Section 605-1115 of the

6 Department of Commerce and Economic Opportunity Law of the

7 Civil Administrative Code of Illinois, shall be deposited into

8 the Firearm Safety Rebate Fund.

9 Of the remainder of the moneys received by the Department

10 pursuant to this Act, (a) 1.75% thereof shall be paid into the

11 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on

12 and after July 1, 1989, 3.8% thereof shall be paid into the

13 Build Illinois Fund; provided, however, that if in any fiscal

14 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case

15 may be, of the moneys received by the Department and required

16 to be paid into the Build Illinois Fund pursuant to Section 3

17 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax

18 Act, Section 9 of the Service Use Tax Act, and Section 9 of the

19 Service Occupation Tax Act, such Acts being hereinafter called

20 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case

21 may be, of moneys being hereinafter called the "Tax Act

22 Amount", and (2) the amount transferred to the Build Illinois

23 Fund from the State and Local Sales Tax Reform Fund shall be

24 less than the Annual Specified Amount (as defined in Section 3

25 of the Retailers' Occupation Tax Act), an amount equal to the

26 difference shall be immediately paid into the Build Illinois

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LRB103 40890 RLC 73861 b

1 Fund from other moneys received by the Department pursuant to

2 the Tax Acts; and further provided, that if on the last

3 business day of any month the sum of (1) the Tax Act Amount

4 required to be deposited into the Build Illinois Bond Account

5 in the Build Illinois Fund during such month and (2) the amount

6 transferred during such month to the Build Illinois Fund from

7 the State and Local Sales Tax Reform Fund shall have been less

8 than 1/12 of the Annual Specified Amount, an amount equal to

9 the difference shall be immediately paid into the Build

10 Illinois Fund from other moneys received by the Department

11 pursuant to the Tax Acts; and, further provided, that in no

12 event shall the payments required under the preceding proviso

13 result in aggregate payments into the Build Illinois Fund

14 pursuant to this clause (b) for any fiscal year in excess of

15 the greater of (i) the Tax Act Amount or (ii) the Annual

16 Specified Amount for such fiscal year; and, further provided,

17 that the amounts payable into the Build Illinois Fund under

18 this clause (b) shall be payable only until such time as the

19 aggregate amount on deposit under each trust indenture

20 securing Bonds issued and outstanding pursuant to the Build

21 Illinois Bond Act is sufficient, taking into account any

22 future investment income, to fully provide, in accordance with

23 such indenture, for the defeasance of or the payment of the

24 principal of, premium, if any, and interest on the Bonds

25 secured by such indenture and on any Bonds expected to be

26 issued thereafter and all fees and costs payable with respect

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LRB103 40890 RLC 73861 b

1 thereto, all as certified by the Director of the Bureau of the

2 Budget (now Governor's Office of Management and Budget). If on

3 the last business day of any month in which Bonds are

4 outstanding pursuant to the Build Illinois Bond Act, the

5 aggregate of the moneys deposited in the Build Illinois Bond

6 Account in the Build Illinois Fund in such month shall be less

7 than the amount required to be transferred in such month from

8 the Build Illinois Bond Account to the Build Illinois Bond

9 Retirement and Interest Fund pursuant to Section 13 of the

10 Build Illinois Bond Act, an amount equal to such deficiency

11 shall be immediately paid from other moneys received by the

12 Department pursuant to the Tax Acts to the Build Illinois

13 Fund; provided, however, that any amounts paid to the Build

14 Illinois Fund in any fiscal year pursuant to this sentence

15 shall be deemed to constitute payments pursuant to clause (b)

16 of the preceding sentence and shall reduce the amount

17 otherwise payable for such fiscal year pursuant to clause (b)

18 of the preceding sentence. The moneys received by the

19 Department pursuant to this Act and required to be deposited

20 into the Build Illinois Fund are subject to the pledge, claim

21 and charge set forth in Section 12 of the Build Illinois Bond

22 Act.

23 Subject to payment of amounts into the Build Illinois Fund

24 as provided in the preceding paragraph or in any amendment

25 thereto hereafter enacted, the following specified monthly

26 installment of the amount requested in the certificate of the

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LRB103 40890 RLC 73861 b

1 Chairman of the Metropolitan Pier and Exposition Authority

2 provided under Section 8.25f of the State Finance Act, but not

3 in excess of the sums designated as "Total Deposit", shall be

4 deposited in the aggregate from collections under Section 9 of

5 the Use Tax Act, Section 9 of the Service Use Tax Act, Section

6 9 of the Service Occupation Tax Act, and Section 3 of the

7 Retailers' Occupation Tax Act into the McCormick Place

8 Expansion Project Fund in the specified fiscal years.

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`
26	`2009`	`132,000,000`

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LRB103 40890 RLC 73861 b

1	`2010`	`139,000,000`
2	`2011`	`146,000,000`
3	`2012`	`153,000,000`
4	`2013`	`161,000,000`
5	`2014`	`170,000,000`
6	`2015`	`179,000,000`
7	`2016`	`189,000,000`
8	`2017`	`199,000,000`
9	`2018`	`210,000,000`
10	`2019`	`221,000,000`
11	`2020`	`233,000,000`
12	`2021`	`300,000,000`
13	`2022`	`300,000,000`
14	`2023`	`300,000,000`
15	`2024`	`300,000,000`
16	`2025`	`300,000,000`
17	`2026`	`300,000,000`
18	`2027`	`375,000,000`
19	`2028`	`375,000,000`
20	`2029`	`375,000,000`
21	`2030`	`375,000,000`
22	`2031`	`375,000,000`
23	`2032`	`375,000,000`
24	`2033`	`375,000,000`
25	`2034`	`375,000,000`
26	`2035`	`375,000,000`

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LRB103 40890 RLC 73861 b

1	`2036`	`450,000,000`
2	`and`
3	`each fiscal year`
4	`thereafter that bonds`
5	`are outstanding under`
6	`Section 13.2 of the`
7	`Metropolitan Pier and`
8	`Exposition Authority Act,`
9	`but not after fiscal year 2060.`

10 Beginning July 20, 1993 and in each month of each fiscal

11 year thereafter, one-eighth of the amount requested in the

12 certificate of the Chairman of the Metropolitan Pier and

13 Exposition Authority for that fiscal year, less the amount

14 deposited into the McCormick Place Expansion Project Fund by

15 the State Treasurer in the respective month under subsection

16 (g) of Section 13 of the Metropolitan Pier and Exposition

17 Authority Act, plus cumulative deficiencies in the deposits

18 required under this Section for previous months and years,

19 shall be deposited into the McCormick Place Expansion Project

20 Fund, until the full amount requested for the fiscal year, but

21 not in excess of the amount specified above as "Total

22 Deposit", has been deposited.

23 Subject to payment of amounts into the Capital Projects

24 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,

25 and the McCormick Place Expansion Project Fund pursuant to the

26 preceding paragraphs or in any amendments thereto hereafter

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LRB103 40890 RLC 73861 b

1 enacted, for aviation fuel sold on or after December 1, 2019,

2 the Department shall each month deposit into the Aviation Fuel

3 Sales Tax Refund Fund an amount estimated by the Department to

4 be required for refunds of the 80% portion of the tax on

5 aviation fuel under this Act. The Department shall only

6 deposit moneys into the Aviation Fuel Sales Tax Refund Fund

7 under this paragraph for so long as the revenue use

8 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are

9 binding on the State.

10 Subject to payment of amounts into the Build Illinois Fund

11 and the McCormick Place Expansion Project Fund pursuant to the

12 preceding paragraphs or in any amendments thereto hereafter

13 enacted, beginning July 1, 1993 and ending on September 30,

14 2013, the Department shall each month pay into the Illinois

15 Tax Increment Fund 0.27% of 80% of the net revenue realized for

16 the preceding month from the 6.25% general rate on the selling

17 price of tangible personal property.

18 Subject to payment of amounts into the Build Illinois

19 Fund, the McCormick Place Expansion Project Fund, the Illinois

20 Tax Increment Fund, and the Energy Infrastructure Fund

21 pursuant to the preceding paragraphs or in any amendments to

22 this Section hereafter enacted, beginning on the first day of

23 the first calendar month to occur on or after August 26, 2014

24 (the effective date of Public Act 98-1098), each month, from

25 the collections made under Section 9 of the Use Tax Act,

26 Section 9 of the Service Use Tax Act, Section 9 of the Service

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LRB103 40890 RLC 73861 b

1 Occupation Tax Act, and Section 3 of the Retailers' Occupation

2 Tax Act, the Department shall pay into the Tax Compliance and

3 Administration Fund, to be used, subject to appropriation, to

4 fund additional auditors and compliance personnel at the

5 Department of Revenue, an amount equal to 1/12 of 5% of 80% of

6 the cash receipts collected during the preceding fiscal year

7 by the Audit Bureau of the Department under the Use Tax Act,

8 the Service Use Tax Act, the Service Occupation Tax Act, the

9 Retailers' Occupation Tax Act, and associated local occupation

10 and use taxes administered by the Department.

11 Subject to payments of amounts into the Build Illinois

12 Fund, the McCormick Place Expansion Project Fund, the Illinois

13 Tax Increment Fund, and the Tax Compliance and Administration

14 Fund as provided in this Section, beginning on July 1, 2018 the

15 Department shall pay each month into the Downstate Public

16 Transportation Fund the moneys required to be so paid under

17 Section 2-3 of the Downstate Public Transportation Act.

18 Subject to successful execution and delivery of a

19 public-private agreement between the public agency and private

20 entity and completion of the civic build, beginning on July 1,

21 2023, of the remainder of the moneys received by the

22 Department under the Use Tax Act, the Service Use Tax Act, the

23 Service Occupation Tax Act, and this Act, the Department shall

24 deposit the following specified deposits in the aggregate from

25 collections under the Use Tax Act, the Service Use Tax Act, the

26 Service Occupation Tax Act, and the Retailers' Occupation Tax

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LRB103 40890 RLC 73861 b

1 Act, as required under Section 8.25g of the State Finance Act

2 for distribution consistent with the Public-Private

3 Partnership for Civic and Transit Infrastructure Project Act.

4 The moneys received by the Department pursuant to this Act and

5 required to be deposited into the Civic and Transit

6 Infrastructure Fund are subject to the pledge, claim, and

7 charge set forth in Section 25-55 of the Public-Private

8 Partnership for Civic and Transit Infrastructure Project Act.

9 As used in this paragraph, "civic build", "private entity",

10 "public-private agreement", and "public agency" have the

11 meanings provided in Section 25-10 of the Public-Private

12 Partnership for Civic and Transit Infrastructure Project Act.

13 Fiscal Year............................Total Deposit

14 2024....................................$200,000,000

15 2025....................................$206,000,000

16 2026....................................$212,200,000

17 2027....................................$218,500,000

18 2028....................................$225,100,000

19 2029....................................$288,700,000

20 2030....................................$298,900,000

21 2031....................................$309,300,000

22 2032....................................$320,100,000

23 2033....................................$331,200,000

24 2034....................................$341,200,000

25 2035....................................$351,400,000

26 2036....................................$361,900,000

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LRB103 40890 RLC 73861 b

1 2037....................................$372,800,000

2 2038....................................$384,000,000

3 2039....................................$395,500,000

4 2040....................................$407,400,000

5 2041....................................$419,600,000

6 2042....................................$432,200,000

7 2043....................................$445,100,000

8 Beginning July 1, 2021 and until July 1, 2022, subject to

9 the payment of amounts into the State and Local Sales Tax

10 Reform Fund, the Build Illinois Fund, the McCormick Place

11 Expansion Project Fund, the Illinois Tax Increment Fund, and

12 the Tax Compliance and Administration Fund as provided in this

13 Section, the Department shall pay each month into the Road

14 Fund the amount estimated to represent 16% of the net revenue

15 realized from the taxes imposed on motor fuel and gasohol.

16 Beginning July 1, 2022 and until July 1, 2023, subject to the

17 payment of amounts into the State and Local Sales Tax Reform

18 Fund, the Build Illinois Fund, the McCormick Place Expansion

19 Project Fund, the Illinois Tax Increment Fund, and the Tax

20 Compliance and Administration Fund as provided in this

21 Section, the Department shall pay each month into the Road

22 Fund the amount estimated to represent 32% of the net revenue

23 realized from the taxes imposed on motor fuel and gasohol.

24 Beginning July 1, 2023 and until July 1, 2024, subject to the

25 payment of amounts into the State and Local Sales Tax Reform

26 Fund, the Build Illinois Fund, the McCormick Place Expansion

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LRB103 40890 RLC 73861 b

1 Project Fund, the Illinois Tax Increment Fund, and the Tax

2 Compliance and Administration Fund as provided in this

3 Section, the Department shall pay each month into the Road

4 Fund the amount estimated to represent 48% of the net revenue

5 realized from the taxes imposed on motor fuel and gasohol.

6 Beginning July 1, 2024 and until July 1, 2025, subject to the

7 payment of amounts into the State and Local Sales Tax Reform

8 Fund, the Build Illinois Fund, the McCormick Place Expansion

9 Project Fund, the Illinois Tax Increment Fund, and the Tax

10 Compliance and Administration Fund as provided in this

11 Section, the Department shall pay each month into the Road

12 Fund the amount estimated to represent 64% of the net revenue

13 realized from the taxes imposed on motor fuel and gasohol.

14 Beginning on July 1, 2025, subject to the payment of amounts

15 into the State and Local Sales Tax Reform Fund, the Build

16 Illinois Fund, the McCormick Place Expansion Project Fund, the

17 Illinois Tax Increment Fund, and the Tax Compliance and

18 Administration Fund as provided in this Section, the

19 Department shall pay each month into the Road Fund the amount

20 estimated to represent 80% of the net revenue realized from

21 the taxes imposed on motor fuel and gasohol. As used in this

22 paragraph "motor fuel" has the meaning given to that term in

23 Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the

24 meaning given to that term in Section 3-40 of this Act.

25 Of the remainder of the moneys received by the Department

26 pursuant to this Act, 75% thereof shall be paid into the State

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LRB103 40890 RLC 73861 b

1 Treasury and 25% shall be reserved in a special account and

2 used only for the transfer to the Common School Fund as part of

3 the monthly transfer from the General Revenue Fund in

4 accordance with Section 8a of the State Finance Act.

5 As soon as possible after the first day of each month, upon

6 certification of the Department of Revenue, the Comptroller

7 shall order transferred and the Treasurer shall transfer from

8 the General Revenue Fund to the Motor Fuel Tax Fund an amount

9 equal to 1.7% of 80% of the net revenue realized under this Act

10 for the second preceding month. Beginning April 1, 2000, this

11 transfer is no longer required and shall not be made.

12 Net revenue realized for a month shall be the revenue

13 collected by the State pursuant to this Act, less the amount

14 paid out during that month as refunds to taxpayers for

15 overpayment of liability.

16 For greater simplicity of administration, manufacturers,

17 importers and wholesalers whose products are sold at retail in

18 Illinois by numerous retailers, and who wish to do so, may

19 assume the responsibility for accounting and paying to the

20 Department all tax accruing under this Act with respect to

21 such sales, if the retailers who are affected do not make

22 written objection to the Department to this arrangement.

23 (Source: P.A. 102-700, Article 60, Section 60-15, eff.

24 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;

25 102-1019, eff. 1-1-23; 103-154, eff. 6-30-23; 103-363, eff.

26 7-28-23.)

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LRB103 40890 RLC 73861 b

1 Section 20. The Service Use Tax Act is amended by changing

2 Section 9 as follows:

3 (35 ILCS 110/9) (from Ch. 120, par. 439.39)

4 Sec. 9. Each serviceman required or authorized to collect

5 the tax herein imposed shall pay to the Department the amount

6 of such tax (except as otherwise provided) at the time when he

7 is required to file his return for the period during which such

8 tax was collected, less a discount of 2.1% prior to January 1,

9 1990 and 1.75% on and after January 1, 1990, or $5 per calendar

10 year, whichever is greater, which is allowed to reimburse the

11 serviceman for expenses incurred in collecting the tax,

12 keeping records, preparing and filing returns, remitting the

13 tax and supplying data to the Department on request. When

14 determining the discount allowed under this Section,

15 servicemen shall include the amount of tax that would have

16 been due at the 1% rate but for the 0% rate imposed under this

17 amendatory Act of the 102nd General Assembly. The discount

18 under this Section is not allowed for the 1.25% portion of

19 taxes paid on aviation fuel that is subject to the revenue use

20 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The

21 discount allowed under this Section is allowed only for

22 returns that are filed in the manner required by this Act. The

23 Department may disallow the discount for servicemen whose

24 certificate of registration is revoked at the time the return

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LRB103 40890 RLC 73861 b

1 is filed, but only if the Department's decision to revoke the

2 certificate of registration has become final. A serviceman

3 need not remit that part of any tax collected by him to the

4 extent that he is required to pay and does pay the tax imposed

5 by the Service Occupation Tax Act with respect to his sale of

6 service involving the incidental transfer by him of the same

7 property.

8 Except as provided hereinafter in this Section, on or

9 before the twentieth day of each calendar month, such

10 serviceman shall file a return for the preceding calendar

11 month in accordance with reasonable Rules and Regulations to

12 be promulgated by the Department. Such return shall be filed

13 on a form prescribed by the Department and shall contain such

14 information as the Department may reasonably require. The

15 return shall include the gross receipts which were received

16 during the preceding calendar month or quarter on the

17 following items upon which tax would have been due but for the

18 0% rate imposed under this amendatory Act of the 102nd General

19 Assembly: (i) food for human consumption that is to be

20 consumed off the premises where it is sold (other than

21 alcoholic beverages, food consisting of or infused with adult

22 use cannabis, soft drinks, and food that has been prepared for

23 immediate consumption); and (ii) food prepared for immediate

24 consumption and transferred incident to a sale of service

25 subject to this Act or the Service Occupation Tax Act by an

26 entity licensed under the Hospital Licensing Act, the Nursing

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LRB103 40890 RLC 73861 b

1 Home Care Act, the Assisted Living and Shared Housing Act, the

2 ID/DD Community Care Act, the MC/DD Act, the Specialized

3 Mental Health Rehabilitation Act of 2013, or the Child Care

4 Act of 1969, or an entity that holds a permit issued pursuant

5 to the Life Care Facilities Act. The return shall also include

6 the amount of tax that would have been due on the items listed

7 in the previous sentence but for the 0% rate imposed under this

8 amendatory Act of the 102nd General Assembly.

9 On and after January 1, 2018, with respect to servicemen

10 whose annual gross receipts average $20,000 or more, all

11 returns required to be filed pursuant to this Act shall be

12 filed electronically. Servicemen who demonstrate that they do

13 not have access to the Internet or demonstrate hardship in

14 filing electronically may petition the Department to waive the

15 electronic filing requirement.

16 The Department may require returns to be filed on a

17 quarterly basis. If so required, a return for each calendar

18 quarter shall be filed on or before the twentieth day of the

19 calendar month following the end of such calendar quarter. The

20 taxpayer shall also file a return with the Department for each

21 of the first two months of each calendar quarter, on or before

22 the twentieth day of the following calendar month, stating:

23 1. The name of the seller;

24 2. The address of the principal place of business from

25 which he engages in business as a serviceman in this

26 State;

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LRB103 40890 RLC 73861 b

1 3. The total amount of taxable receipts received by

2 him during the preceding calendar month, including

3 receipts from charge and time sales, but less all

4 deductions allowed by law;

5 4. The amount of credit provided in Section 2d of this

6 Act;

7 5. The amount of tax due;

8 5-5. The signature of the taxpayer; and

9 6. Such other reasonable information as the Department

10 may require.

11 Each serviceman required or authorized to collect the tax

12 imposed by this Act on aviation fuel transferred as an

13 incident of a sale of service in this State during the

14 preceding calendar month shall, instead of reporting and

15 paying tax on aviation fuel as otherwise required by this

16 Section, report and pay such tax on a separate aviation fuel

17 tax return. The requirements related to the return shall be as

18 otherwise provided in this Section. Notwithstanding any other

19 provisions of this Act to the contrary, servicemen collecting

20 tax on aviation fuel shall file all aviation fuel tax returns

21 and shall make all aviation fuel tax payments by electronic

22 means in the manner and form required by the Department. For

23 purposes of this Section, "aviation fuel" means jet fuel and

24 aviation gasoline.

25 If a taxpayer fails to sign a return within 30 days after

26 the proper notice and demand for signature by the Department,

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1 the return shall be considered valid and any amount shown to be

2 due on the return shall be deemed assessed.

3 Notwithstanding any other provision of this Act to the

4 contrary, servicemen subject to tax on cannabis shall file all

5 cannabis tax returns and shall make all cannabis tax payments

6 by electronic means in the manner and form required by the

7 Department.

8 Beginning October 1, 1993, a taxpayer who has an average

9 monthly tax liability of $150,000 or more shall make all

10 payments required by rules of the Department by electronic

11 funds transfer. Beginning October 1, 1994, a taxpayer who has

12 an average monthly tax liability of $100,000 or more shall

13 make all payments required by rules of the Department by

14 electronic funds transfer. Beginning October 1, 1995, a

15 taxpayer who has an average monthly tax liability of $50,000

16 or more shall make all payments required by rules of the

17 Department by electronic funds transfer. Beginning October 1,

18 2000, a taxpayer who has an annual tax liability of $200,000 or

19 more shall make all payments required by rules of the

20 Department by electronic funds transfer. The term "annual tax

21 liability" shall be the sum of the taxpayer's liabilities

22 under this Act, and under all other State and local occupation

23 and use tax laws administered by the Department, for the

24 immediately preceding calendar year. The term "average monthly

25 tax liability" means the sum of the taxpayer's liabilities

26 under this Act, and under all other State and local occupation

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1 and use tax laws administered by the Department, for the

2 immediately preceding calendar year divided by 12. Beginning

3 on October 1, 2002, a taxpayer who has a tax liability in the

4 amount set forth in subsection (b) of Section 2505-210 of the

5 Department of Revenue Law shall make all payments required by

6 rules of the Department by electronic funds transfer.

7 Before August 1 of each year beginning in 1993, the

8 Department shall notify all taxpayers required to make

9 payments by electronic funds transfer. All taxpayers required

10 to make payments by electronic funds transfer shall make those

11 payments for a minimum of one year beginning on October 1.

12 Any taxpayer not required to make payments by electronic

13 funds transfer may make payments by electronic funds transfer

14 with the permission of the Department.

15 All taxpayers required to make payment by electronic funds

16 transfer and any taxpayers authorized to voluntarily make

17 payments by electronic funds transfer shall make those

18 payments in the manner authorized by the Department.

19 The Department shall adopt such rules as are necessary to

20 effectuate a program of electronic funds transfer and the

21 requirements of this Section.

22 If the serviceman is otherwise required to file a monthly

23 return and if the serviceman's average monthly tax liability

24 to the Department does not exceed $200, the Department may

25 authorize his returns to be filed on a quarter annual basis,

26 with the return for January, February and March of a given year

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1 being due by April 20 of such year; with the return for April,

2 May and June of a given year being due by July 20 of such year;

3 with the return for July, August and September of a given year

4 being due by October 20 of such year, and with the return for

5 October, November and December of a given year being due by

6 January 20 of the following year.

7 If the serviceman is otherwise required to file a monthly

8 or quarterly return and if the serviceman's average monthly

9 tax liability to the Department does not exceed $50, the

10 Department may authorize his returns to be filed on an annual

11 basis, with the return for a given year being due by January 20

12 of the following year.

13 Such quarter annual and annual returns, as to form and

14 substance, shall be subject to the same requirements as

15 monthly returns.

16 Notwithstanding any other provision in this Act concerning

17 the time within which a serviceman may file his return, in the

18 case of any serviceman who ceases to engage in a kind of

19 business which makes him responsible for filing returns under

20 this Act, such serviceman shall file a final return under this

21 Act with the Department not more than 1 month after

22 discontinuing such business.

23 Where a serviceman collects the tax with respect to the

24 selling price of property which he sells and the purchaser

25 thereafter returns such property and the serviceman refunds

26 the selling price thereof to the purchaser, such serviceman

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1 shall also refund, to the purchaser, the tax so collected from

2 the purchaser. When filing his return for the period in which

3 he refunds such tax to the purchaser, the serviceman may

4 deduct the amount of the tax so refunded by him to the

5 purchaser from any other Service Use Tax, Service Occupation

6 Tax, retailers' occupation tax or use tax which such

7 serviceman may be required to pay or remit to the Department,

8 as shown by such return, provided that the amount of the tax to

9 be deducted shall previously have been remitted to the

10 Department by such serviceman. If the serviceman shall not

11 previously have remitted the amount of such tax to the

12 Department, he shall be entitled to no deduction hereunder

13 upon refunding such tax to the purchaser.

14 Any serviceman filing a return hereunder shall also

15 include the total tax upon the selling price of tangible

16 personal property purchased for use by him as an incident to a

17 sale of service, and such serviceman shall remit the amount of

18 such tax to the Department when filing such return.

19 If experience indicates such action to be practicable, the

20 Department may prescribe and furnish a combination or joint

21 return which will enable servicemen, who are required to file

22 returns hereunder and also under the Service Occupation Tax

23 Act, to furnish all the return information required by both

24 Acts on the one form.

25 Where the serviceman has more than one business registered

26 with the Department under separate registration hereunder,

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1 such serviceman shall not file each return that is due as a

2 single return covering all such registered businesses, but

3 shall file separate returns for each such registered business.

4 Beginning January 1, 1990, each month the Department shall

5 pay into the State and Local Tax Reform Fund, a special fund in

6 the State Treasury, the net revenue realized for the preceding

7 month from the 1% tax imposed under this Act.

8 Beginning January 1, 1990, each month the Department shall

9 pay into the State and Local Sales Tax Reform Fund 20% of the

10 net revenue realized for the preceding month from the 6.25%

11 general rate on transfers of tangible personal property, other

12 than (i) tangible personal property which is purchased outside

13 Illinois at retail from a retailer and which is titled or

14 registered by an agency of this State's government and (ii)

15 aviation fuel sold on or after December 1, 2019. This

16 exception for aviation fuel only applies for so long as the

17 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.

18 47133 are binding on the State.

19 For aviation fuel sold on or after December 1, 2019, each

20 month the Department shall pay into the State Aviation Program

21 Fund 20% of the net revenue realized for the preceding month

22 from the 6.25% general rate on the selling price of aviation

23 fuel, less an amount estimated by the Department to be

24 required for refunds of the 20% portion of the tax on aviation

25 fuel under this Act, which amount shall be deposited into the

26 Aviation Fuel Sales Tax Refund Fund. The Department shall only

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1 pay moneys into the State Aviation Program Fund and the

2 Aviation Fuel Sales Tax Refund Fund under this Act for so long

3 as the revenue use requirements of 49 U.S.C. 47107(b) and 49

4 U.S.C. 47133 are binding on the State.

5 Beginning August 1, 2000, each month the Department shall

6 pay into the State and Local Sales Tax Reform Fund 100% of the

7 net revenue realized for the preceding month from the 1.25%

8 rate on the selling price of motor fuel and gasohol.

9 Beginning October 1, 2009, each month the Department shall

10 pay into the Capital Projects Fund an amount that is equal to

11 an amount estimated by the Department to represent 80% of the

12 net revenue realized for the preceding month from the sale of

13 candy, grooming and hygiene products, and soft drinks that had

14 been taxed at a rate of 1% prior to September 1, 2009 but that

15 are now taxed at 6.25%.

16 Beginning July 1, 2013, each month the Department shall

17 pay into the Underground Storage Tank Fund from the proceeds

18 collected under this Act, the Use Tax Act, the Service

19 Occupation Tax Act, and the Retailers' Occupation Tax Act an

20 amount equal to the average monthly deficit in the Underground

21 Storage Tank Fund during the prior year, as certified annually

22 by the Illinois Environmental Protection Agency, but the total

23 payment into the Underground Storage Tank Fund under this Act,

24 the Use Tax Act, the Service Occupation Tax Act, and the

25 Retailers' Occupation Tax Act shall not exceed $18,000,000 in

26 any State fiscal year. As used in this paragraph, the "average

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LRB103 40890 RLC 73861 b

1 monthly deficit" shall be equal to the difference between the

2 average monthly claims for payment by the fund and the average

3 monthly revenues deposited into the fund, excluding payments

4 made pursuant to this paragraph.

5 Beginning July 1, 2015, of the remainder of the moneys

6 received by the Department under the Use Tax Act, this Act, the

7 Service Occupation Tax Act, and the Retailers' Occupation Tax

8 Act, each month the Department shall deposit $500,000 into the

9 State Crime Laboratory Fund.

10 Beginning January 1, 2025, the remainder of the moneys

11 received by the Department under the Use Tax Act, this Act, the

12 Service Occupation Tax Act, and the Retailers' Occupation Tax

13 Act from the sale of firearm safety devices, as defined in

14 subsection (c) of Section 605-1115 of the Department of

15 Commerce and Economic Opportunity Law of the Civil

16 Administrative Code of Illinois, shall be deposited into the

17 Firearm Safety Rebate Fund.

18 Of the remainder of the moneys received by the Department

19 pursuant to this Act, (a) 1.75% thereof shall be paid into the

20 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on

21 and after July 1, 1989, 3.8% thereof shall be paid into the

22 Build Illinois Fund; provided, however, that if in any fiscal

23 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case

24 may be, of the moneys received by the Department and required

25 to be paid into the Build Illinois Fund pursuant to Section 3

26 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax

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LRB103 40890 RLC 73861 b

1 Act, Section 9 of the Service Use Tax Act, and Section 9 of the

2 Service Occupation Tax Act, such Acts being hereinafter called

3 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case

4 may be, of moneys being hereinafter called the "Tax Act

5 Amount", and (2) the amount transferred to the Build Illinois

6 Fund from the State and Local Sales Tax Reform Fund shall be

7 less than the Annual Specified Amount (as defined in Section 3

8 of the Retailers' Occupation Tax Act), an amount equal to the

9 difference shall be immediately paid into the Build Illinois

10 Fund from other moneys received by the Department pursuant to

11 the Tax Acts; and further provided, that if on the last

12 business day of any month the sum of (1) the Tax Act Amount

13 required to be deposited into the Build Illinois Bond Account

14 in the Build Illinois Fund during such month and (2) the amount

15 transferred during such month to the Build Illinois Fund from

16 the State and Local Sales Tax Reform Fund shall have been less

17 than 1/12 of the Annual Specified Amount, an amount equal to

18 the difference shall be immediately paid into the Build

19 Illinois Fund from other moneys received by the Department

20 pursuant to the Tax Acts; and, further provided, that in no

21 event shall the payments required under the preceding proviso

22 result in aggregate payments into the Build Illinois Fund

23 pursuant to this clause (b) for any fiscal year in excess of

24 the greater of (i) the Tax Act Amount or (ii) the Annual

25 Specified Amount for such fiscal year; and, further provided,

26 that the amounts payable into the Build Illinois Fund under

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LRB103 40890 RLC 73861 b

1 this clause (b) shall be payable only until such time as the

2 aggregate amount on deposit under each trust indenture

3 securing Bonds issued and outstanding pursuant to the Build

4 Illinois Bond Act is sufficient, taking into account any

5 future investment income, to fully provide, in accordance with

6 such indenture, for the defeasance of or the payment of the

7 principal of, premium, if any, and interest on the Bonds

8 secured by such indenture and on any Bonds expected to be

9 issued thereafter and all fees and costs payable with respect

10 thereto, all as certified by the Director of the Bureau of the

11 Budget (now Governor's Office of Management and Budget). If on

12 the last business day of any month in which Bonds are

13 outstanding pursuant to the Build Illinois Bond Act, the

14 aggregate of the moneys deposited in the Build Illinois Bond

15 Account in the Build Illinois Fund in such month shall be less

16 than the amount required to be transferred in such month from

17 the Build Illinois Bond Account to the Build Illinois Bond

18 Retirement and Interest Fund pursuant to Section 13 of the

19 Build Illinois Bond Act, an amount equal to such deficiency

20 shall be immediately paid from other moneys received by the

21 Department pursuant to the Tax Acts to the Build Illinois

22 Fund; provided, however, that any amounts paid to the Build

23 Illinois Fund in any fiscal year pursuant to this sentence

24 shall be deemed to constitute payments pursuant to clause (b)

25 of the preceding sentence and shall reduce the amount

26 otherwise payable for such fiscal year pursuant to clause (b)

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LRB103 40890 RLC 73861 b

1 of the preceding sentence. The moneys received by the

2 Department pursuant to this Act and required to be deposited

3 into the Build Illinois Fund are subject to the pledge, claim

4 and charge set forth in Section 12 of the Build Illinois Bond

5 Act.

6 Subject to payment of amounts into the Build Illinois Fund

7 as provided in the preceding paragraph or in any amendment

8 thereto hereafter enacted, the following specified monthly

9 installment of the amount requested in the certificate of the

10 Chairman of the Metropolitan Pier and Exposition Authority

11 provided under Section 8.25f of the State Finance Act, but not

12 in excess of the sums designated as "Total Deposit", shall be

13 deposited in the aggregate from collections under Section 9 of

14 the Use Tax Act, Section 9 of the Service Use Tax Act, Section

15 9 of the Service Occupation Tax Act, and Section 3 of the

16 Retailers' Occupation Tax Act into the McCormick Place

17 Expansion Project Fund in the specified fiscal years.

18	`Fiscal Year`	`Total Deposit`
19	`1993`	`$0`
20	`1994`	`53,000,000`
21	`1995`	`58,000,000`
22	`1996`	`61,000,000`
23	`1997`	`64,000,000`
24	`1998`	`68,000,000`
25	`1999`	`71,000,000`

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1	`2000`	`75,000,000`
2	`2001`	`80,000,000`
3	`2002`	`93,000,000`
4	`2003`	`99,000,000`
5	`2004`	`103,000,000`
6	`2005`	`108,000,000`
7	`2006`	`113,000,000`
8	`2007`	`119,000,000`
9	`2008`	`126,000,000`
10	`2009`	`132,000,000`
11	`2010`	`139,000,000`
12	`2011`	`146,000,000`
13	`2012`	`153,000,000`
14	`2013`	`161,000,000`
15	`2014`	`170,000,000`
16	`2015`	`179,000,000`
17	`2016`	`189,000,000`
18	`2017`	`199,000,000`
19	`2018`	`210,000,000`
20	`2019`	`221,000,000`
21	`2020`	`233,000,000`
22	`2021`	`300,000,000`
23	`2022`	`300,000,000`
24	`2023`	`300,000,000`
25	`2024`	`300,000,000`
26	`2025`	`300,000,000`

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1	`2026`	`300,000,000`
2	`2027`	`375,000,000`
3	`2028`	`375,000,000`
4	`2029`	`375,000,000`
5	`2030`	`375,000,000`
6	`2031`	`375,000,000`
7	`2032`	`375,000,000`
8	`2033`	`375,000,000`
9	`2034`	`375,000,000`
10	`2035`	`375,000,000`
11	`2036`	`450,000,000`
12	`and`
13	`each fiscal year`
14	`thereafter that bonds`
15	`are outstanding under`
16	`Section 13.2 of the`
17	`Metropolitan Pier and`
18	`Exposition Authority Act,`
19	`but not after fiscal year 2060.`

20 Beginning July 20, 1993 and in each month of each fiscal

21 year thereafter, one-eighth of the amount requested in the

22 certificate of the Chairman of the Metropolitan Pier and

23 Exposition Authority for that fiscal year, less the amount

24 deposited into the McCormick Place Expansion Project Fund by

25 the State Treasurer in the respective month under subsection

26 (g) of Section 13 of the Metropolitan Pier and Exposition

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LRB103 40890 RLC 73861 b

1 Authority Act, plus cumulative deficiencies in the deposits

2 required under this Section for previous months and years,

3 shall be deposited into the McCormick Place Expansion Project

4 Fund, until the full amount requested for the fiscal year, but

5 not in excess of the amount specified above as "Total

6 Deposit", has been deposited.

7 Subject to payment of amounts into the Capital Projects

8 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,

9 and the McCormick Place Expansion Project Fund pursuant to the

10 preceding paragraphs or in any amendments thereto hereafter

11 enacted, for aviation fuel sold on or after December 1, 2019,

12 the Department shall each month deposit into the Aviation Fuel

13 Sales Tax Refund Fund an amount estimated by the Department to

14 be required for refunds of the 80% portion of the tax on

15 aviation fuel under this Act. The Department shall only

16 deposit moneys into the Aviation Fuel Sales Tax Refund Fund

17 under this paragraph for so long as the revenue use

18 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are

19 binding on the State.

20 Subject to payment of amounts into the Build Illinois Fund

21 and the McCormick Place Expansion Project Fund pursuant to the

22 preceding paragraphs or in any amendments thereto hereafter

23 enacted, beginning July 1, 1993 and ending on September 30,

24 2013, the Department shall each month pay into the Illinois

25 Tax Increment Fund 0.27% of 80% of the net revenue realized for

26 the preceding month from the 6.25% general rate on the selling

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LRB103 40890 RLC 73861 b

1 price of tangible personal property.

2 Subject to payment of amounts into the Build Illinois

3 Fund, the McCormick Place Expansion Project Fund, the Illinois

4 Tax Increment Fund, pursuant to the preceding paragraphs or in

5 any amendments to this Section hereafter enacted, beginning on

6 the first day of the first calendar month to occur on or after

7 August 26, 2014 (the effective date of Public Act 98-1098),

8 each month, from the collections made under Section 9 of the

9 Use Tax Act, Section 9 of the Service Use Tax Act, Section 9 of

10 the Service Occupation Tax Act, and Section 3 of the

11 Retailers' Occupation Tax Act, the Department shall pay into

12 the Tax Compliance and Administration Fund, to be used,

13 subject to appropriation, to fund additional auditors and

14 compliance personnel at the Department of Revenue, an amount

15 equal to 1/12 of 5% of 80% of the cash receipts collected

16 during the preceding fiscal year by the Audit Bureau of the

17 Department under the Use Tax Act, the Service Use Tax Act, the

18 Service Occupation Tax Act, the Retailers' Occupation Tax Act,

19 and associated local occupation and use taxes administered by

20 the Department.

21 Subject to payments of amounts into the Build Illinois

22 Fund, the McCormick Place Expansion Project Fund, the Illinois

23 Tax Increment Fund, and the Tax Compliance and Administration

24 Fund as provided in this Section, beginning on July 1, 2018 the

25 Department shall pay each month into the Downstate Public

26 Transportation Fund the moneys required to be so paid under

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LRB103 40890 RLC 73861 b

1 Section 2-3 of the Downstate Public Transportation Act.

2 Subject to successful execution and delivery of a

3 public-private agreement between the public agency and private

4 entity and completion of the civic build, beginning on July 1,

5 2023, of the remainder of the moneys received by the

6 Department under the Use Tax Act, the Service Use Tax Act, the

7 Service Occupation Tax Act, and this Act, the Department shall

8 deposit the following specified deposits in the aggregate from

9 collections under the Use Tax Act, the Service Use Tax Act, the

10 Service Occupation Tax Act, and the Retailers' Occupation Tax

11 Act, as required under Section 8.25g of the State Finance Act

12 for distribution consistent with the Public-Private

13 Partnership for Civic and Transit Infrastructure Project Act.

14 The moneys received by the Department pursuant to this Act and

15 required to be deposited into the Civic and Transit

16 Infrastructure Fund are subject to the pledge, claim, and

17 charge set forth in Section 25-55 of the Public-Private

18 Partnership for Civic and Transit Infrastructure Project Act.

19 As used in this paragraph, "civic build", "private entity",

20 "public-private agreement", and "public agency" have the

21 meanings provided in Section 25-10 of the Public-Private

22 Partnership for Civic and Transit Infrastructure Project Act.

23 Fiscal Year............................Total Deposit

24 2024....................................$200,000,000

25 2025....................................$206,000,000

26 2026....................................$212,200,000

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LRB103 40890 RLC 73861 b

1 2027....................................$218,500,000

2 2028....................................$225,100,000

3 2029....................................$288,700,000

4 2030....................................$298,900,000

5 2031....................................$309,300,000

6 2032....................................$320,100,000

7 2033....................................$331,200,000

8 2034....................................$341,200,000

9 2035....................................$351,400,000

10 2036....................................$361,900,000

11 2037....................................$372,800,000

12 2038....................................$384,000,000

13 2039....................................$395,500,000

14 2040....................................$407,400,000

15 2041....................................$419,600,000

16 2042....................................$432,200,000

17 2043....................................$445,100,000

18 Beginning July 1, 2021 and until July 1, 2022, subject to

19 the payment of amounts into the State and Local Sales Tax

20 Reform Fund, the Build Illinois Fund, the McCormick Place

21 Expansion Project Fund, the Energy Infrastructure Fund, and

22 the Tax Compliance and Administration Fund as provided in this

23 Section, the Department shall pay each month into the Road

24 Fund the amount estimated to represent 16% of the net revenue

25 realized from the taxes imposed on motor fuel and gasohol.

26 Beginning July 1, 2022 and until July 1, 2023, subject to the

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LRB103 40890 RLC 73861 b

1 payment of amounts into the State and Local Sales Tax Reform

2 Fund, the Build Illinois Fund, the McCormick Place Expansion

3 Project Fund, the Illinois Tax Increment Fund, and the Tax

4 Compliance and Administration Fund as provided in this

5 Section, the Department shall pay each month into the Road

6 Fund the amount estimated to represent 32% of the net revenue

7 realized from the taxes imposed on motor fuel and gasohol.

8 Beginning July 1, 2023 and until July 1, 2024, subject to the

9 payment of amounts into the State and Local Sales Tax Reform

10 Fund, the Build Illinois Fund, the McCormick Place Expansion

11 Project Fund, the Illinois Tax Increment Fund, and the Tax

12 Compliance and Administration Fund as provided in this

13 Section, the Department shall pay each month into the Road

14 Fund the amount estimated to represent 48% of the net revenue

15 realized from the taxes imposed on motor fuel and gasohol.

16 Beginning July 1, 2024 and until July 1, 2025, subject to the

17 payment of amounts into the State and Local Sales Tax Reform

18 Fund, the Build Illinois Fund, the McCormick Place Expansion

19 Project Fund, the Illinois Tax Increment Fund, and the Tax

20 Compliance and Administration Fund as provided in this

21 Section, the Department shall pay each month into the Road

22 Fund the amount estimated to represent 64% of the net revenue

23 realized from the taxes imposed on motor fuel and gasohol.

24 Beginning on July 1, 2025, subject to the payment of amounts

25 into the State and Local Sales Tax Reform Fund, the Build

26 Illinois Fund, the McCormick Place Expansion Project Fund, the

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LRB103 40890 RLC 73861 b

1 Illinois Tax Increment Fund, and the Tax Compliance and

2 Administration Fund as provided in this Section, the

3 Department shall pay each month into the Road Fund the amount

4 estimated to represent 80% of the net revenue realized from

5 the taxes imposed on motor fuel and gasohol. As used in this

6 paragraph "motor fuel" has the meaning given to that term in

7 Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the

8 meaning given to that term in Section 3-40 of the Use Tax Act.

9 Of the remainder of the moneys received by the Department

10 pursuant to this Act, 75% thereof shall be paid into the

11 General Revenue Fund of the State Treasury and 25% shall be

12 reserved in a special account and used only for the transfer to

13 the Common School Fund as part of the monthly transfer from the

14 General Revenue Fund in accordance with Section 8a of the

15 State Finance Act.

16 As soon as possible after the first day of each month, upon

17 certification of the Department of Revenue, the Comptroller

18 shall order transferred and the Treasurer shall transfer from

19 the General Revenue Fund to the Motor Fuel Tax Fund an amount

20 equal to 1.7% of 80% of the net revenue realized under this Act

21 for the second preceding month. Beginning April 1, 2000, this

22 transfer is no longer required and shall not be made.

23 Net revenue realized for a month shall be the revenue

24 collected by the State pursuant to this Act, less the amount

25 paid out during that month as refunds to taxpayers for

26 overpayment of liability.

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LRB103 40890 RLC 73861 b

1 (Source: P.A. 102-700, eff. 4-19-22; 103-363, eff. 7-28-23.)

2 Section 25. The Service Occupation Tax Act is amended by

3 changing Section 9 as follows:

4 (35 ILCS 115/9) (from Ch. 120, par. 439.109)

5 Sec. 9. Each serviceman required or authorized to collect

6 the tax herein imposed shall pay to the Department the amount

7 of such tax at the time when he is required to file his return

8 for the period during which such tax was collectible, less a

9 discount of 2.1% prior to January 1, 1990, and 1.75% on and

10 after January 1, 1990, or $5 per calendar year, whichever is

11 greater, which is allowed to reimburse the serviceman for

12 expenses incurred in collecting the tax, keeping records,

13 preparing and filing returns, remitting the tax, and supplying

14 data to the Department on request. When determining the

15 discount allowed under this Section, servicemen shall include

16 the amount of tax that would have been due at the 1% rate but

17 for the 0% rate imposed under Public Act 102-700 ~~this~~

18 ~~amendatory Act of the 102nd General Assembly~~. The discount

19 under this Section is not allowed for the 1.25% portion of

20 taxes paid on aviation fuel that is subject to the revenue use

21 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The

22 discount allowed under this Section is allowed only for

23 returns that are filed in the manner required by this Act. The

24 Department may disallow the discount for servicemen whose

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LRB103 40890 RLC 73861 b

1 certificate of registration is revoked at the time the return

2 is filed, but only if the Department's decision to revoke the

3 certificate of registration has become final.

4 Where such tangible personal property is sold under a

5 conditional sales contract, or under any other form of sale

6 wherein the payment of the principal sum, or a part thereof, is

7 extended beyond the close of the period for which the return is

8 filed, the serviceman, in collecting the tax may collect, for

9 each tax return period, only the tax applicable to the part of

10 the selling price actually received during such tax return

11 period.

12 Except as provided hereinafter in this Section, on or

13 before the twentieth day of each calendar month, such

14 serviceman shall file a return for the preceding calendar

15 month in accordance with reasonable rules and regulations to

16 be promulgated by the Department of Revenue. Such return shall

17 be filed on a form prescribed by the Department and shall

18 contain such information as the Department may reasonably

19 require. The return shall include the gross receipts which

20 were received during the preceding calendar month or quarter

21 on the following items upon which tax would have been due but

22 for the 0% rate imposed under Public Act 102-700 ~~this~~

23 ~~amendatory Act of the 102nd General Assembly~~: (i) food for

24 human consumption that is to be consumed off the premises

25 where it is sold (other than alcoholic beverages, food

26 consisting of or infused with adult use cannabis, soft drinks,

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LRB103 40890 RLC 73861 b

1 and food that has been prepared for immediate consumption);

2 and (ii) food prepared for immediate consumption and

3 transferred incident to a sale of service subject to this Act

4 or the Service Use Tax Act by an entity licensed under the

5 Hospital Licensing Act, the Nursing Home Care Act, the

6 Assisted Living and Shared Housing Act, the ID/DD Community

7 Care Act, the MC/DD Act, the Specialized Mental Health

8 Rehabilitation Act of 2013, or the Child Care Act of 1969, or

9 an entity that holds a permit issued pursuant to the Life Care

10 Facilities Act. The return shall also include the amount of

11 tax that would have been due on the items listed in the

12 previous sentence but for the 0% rate imposed under Public Act

13 102-700 ~~this amendatory Act of the 102nd General Assembly~~.

14 On and after January 1, 2018, with respect to servicemen

15 whose annual gross receipts average $20,000 or more, all

16 returns required to be filed pursuant to this Act shall be

17 filed electronically. Servicemen who demonstrate that they do

18 not have access to the Internet or demonstrate hardship in

19 filing electronically may petition the Department to waive the

20 electronic filing requirement.

21 The Department may require returns to be filed on a

22 quarterly basis. If so required, a return for each calendar

23 quarter shall be filed on or before the twentieth day of the

24 calendar month following the end of such calendar quarter. The

25 taxpayer shall also file a return with the Department for each

26 of the first two months of each calendar quarter, on or before

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1 the twentieth day of the following calendar month, stating:

2 1. The name of the seller;

3 2. The address of the principal place of business from

4 which he engages in business as a serviceman in this

5 State;

6 3. The total amount of taxable receipts received by

7 him during the preceding calendar month, including

8 receipts from charge and time sales, but less all

9 deductions allowed by law;

10 4. The amount of credit provided in Section 2d of this

11 Act;

12 5. The amount of tax due;

13 5-5. The signature of the taxpayer; and

14 6. Such other reasonable information as the Department

15 may require.

16 Each serviceman required or authorized to collect the tax

17 herein imposed on aviation fuel acquired as an incident to the

18 purchase of a service in this State during the preceding

19 calendar month shall, instead of reporting and paying tax as

20 otherwise required by this Section, report and pay such tax on

21 a separate aviation fuel tax return. The requirements related

22 to the return shall be as otherwise provided in this Section.

23 Notwithstanding any other provisions of this Act to the

24 contrary, servicemen transferring aviation fuel incident to

25 sales of service shall file all aviation fuel tax returns and

26 shall make all aviation fuel tax payments by electronic means

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1 in the manner and form required by the Department. For

2 purposes of this Section, "aviation fuel" means jet fuel and

3 aviation gasoline.

4 If a taxpayer fails to sign a return within 30 days after

5 the proper notice and demand for signature by the Department,

6 the return shall be considered valid and any amount shown to be

7 due on the return shall be deemed assessed.

8 Notwithstanding any other provision of this Act to the

9 contrary, servicemen subject to tax on cannabis shall file all

10 cannabis tax returns and shall make all cannabis tax payments

11 by electronic means in the manner and form required by the

12 Department.

13 Prior to October 1, 2003, and on and after September 1,

14 2004 a serviceman may accept a Manufacturer's Purchase Credit

15 certification from a purchaser in satisfaction of Service Use

16 Tax as provided in Section 3-70 of the Service Use Tax Act if

17 the purchaser provides the appropriate documentation as

18 required by Section 3-70 of the Service Use Tax Act. A

19 Manufacturer's Purchase Credit certification, accepted prior

20 to October 1, 2003 or on or after September 1, 2004 by a

21 serviceman as provided in Section 3-70 of the Service Use Tax

22 Act, may be used by that serviceman to satisfy Service

23 Occupation Tax liability in the amount claimed in the

24 certification, not to exceed 6.25% of the receipts subject to

25 tax from a qualifying purchase. A Manufacturer's Purchase

26 Credit reported on any original or amended return filed under

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1 this Act after October 20, 2003 for reporting periods prior to

2 September 1, 2004 shall be disallowed. Manufacturer's Purchase

3 Credit reported on annual returns due on or after January 1,

4 2005 will be disallowed for periods prior to September 1,

5 2004. No Manufacturer's Purchase Credit may be used after

6 September 30, 2003 through August 31, 2004 to satisfy any tax

7 liability imposed under this Act, including any audit

8 liability.

9 Beginning on July 1, 2023 and through December 31, 2032, a

10 serviceman may accept a Sustainable Aviation Fuel Purchase

11 Credit certification from an air common carrier-purchaser in

12 satisfaction of Service Use Tax as provided in Section 3-72 of

13 the Service Use Tax Act if the purchaser provides the

14 appropriate documentation as required by Section 3-72 of the

15 Service Use Tax Act. A Sustainable Aviation Fuel Purchase

16 Credit certification accepted by a serviceman in accordance

17 with this paragraph may be used by that serviceman to satisfy

18 service occupation tax liability (but not in satisfaction of

19 penalty or interest) in the amount claimed in the

20 certification, not to exceed 6.25% of the receipts subject to

21 tax from a sale of aviation fuel. In addition, for a sale of

22 aviation fuel to qualify to earn the Sustainable Aviation Fuel

23 Purchase Credit, servicemen must retain in their books and

24 records a certification from the producer of the aviation fuel

25 that the aviation fuel sold by the serviceman and for which a

26 sustainable aviation fuel purchase credit was earned meets the

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1 definition of sustainable aviation fuel under Section 3-72 of

2 the Service Use Tax Act. The documentation must include detail

3 sufficient for the Department to determine the number of

4 gallons of sustainable aviation fuel sold.

5 If the serviceman's average monthly tax liability to the

6 Department does not exceed $200, the Department may authorize

7 his returns to be filed on a quarter annual basis, with the

8 return for January, February, and March of a given year being

9 due by April 20 of such year; with the return for April, May,

10 and June of a given year being due by July 20 of such year;

11 with the return for July, August, and September of a given year

12 being due by October 20 of such year, and with the return for

13 October, November, and December of a given year being due by

14 January 20 of the following year.

15 If the serviceman's average monthly tax liability to the

16 Department does not exceed $50, the Department may authorize

17 his returns to be filed on an annual basis, with the return for

18 a given year being due by January 20 of the following year.

19 Such quarter annual and annual returns, as to form and

20 substance, shall be subject to the same requirements as

21 monthly returns.

22 Notwithstanding any other provision in this Act concerning

23 the time within which a serviceman may file his return, in the

24 case of any serviceman who ceases to engage in a kind of

25 business which makes him responsible for filing returns under

26 this Act, such serviceman shall file a final return under this

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1 Act with the Department not more than one ~~1~~ month after

2 discontinuing such business.

3 Beginning October 1, 1993, a taxpayer who has an average

4 monthly tax liability of $150,000 or more shall make all

5 payments required by rules of the Department by electronic

6 funds transfer. Beginning October 1, 1994, a taxpayer who has

7 an average monthly tax liability of $100,000 or more shall

8 make all payments required by rules of the Department by

9 electronic funds transfer. Beginning October 1, 1995, a

10 taxpayer who has an average monthly tax liability of $50,000

11 or more shall make all payments required by rules of the

12 Department by electronic funds transfer. Beginning October 1,

13 2000, a taxpayer who has an annual tax liability of $200,000 or

14 more shall make all payments required by rules of the

15 Department by electronic funds transfer. The term "annual tax

16 liability" shall be the sum of the taxpayer's liabilities

17 under this Act, and under all other State and local occupation

18 and use tax laws administered by the Department, for the

19 immediately preceding calendar year. The term "average monthly

20 tax liability" means the sum of the taxpayer's liabilities

21 under this Act, and under all other State and local occupation

22 and use tax laws administered by the Department, for the

23 immediately preceding calendar year divided by 12. Beginning

24 on October 1, 2002, a taxpayer who has a tax liability in the

25 amount set forth in subsection (b) of Section 2505-210 of the

26 Department of Revenue Law shall make all payments required by

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1 rules of the Department by electronic funds transfer.

2 Before August 1 of each year beginning in 1993, the

3 Department shall notify all taxpayers required to make

4 payments by electronic funds transfer. All taxpayers required

5 to make payments by electronic funds transfer shall make those

6 payments for a minimum of one year beginning on October 1.

7 Any taxpayer not required to make payments by electronic

8 funds transfer may make payments by electronic funds transfer

9 with the permission of the Department.

10 All taxpayers required to make payment by electronic funds

11 transfer and any taxpayers authorized to voluntarily make

12 payments by electronic funds transfer shall make those

13 payments in the manner authorized by the Department.

14 The Department shall adopt such rules as are necessary to

15 effectuate a program of electronic funds transfer and the

16 requirements of this Section.

17 Where a serviceman collects the tax with respect to the

18 selling price of tangible personal property which he sells and

19 the purchaser thereafter returns such tangible personal

20 property and the serviceman refunds the selling price thereof

21 to the purchaser, such serviceman shall also refund, to the

22 purchaser, the tax so collected from the purchaser. When

23 filing his return for the period in which he refunds such tax

24 to the purchaser, the serviceman may deduct the amount of the

25 tax so refunded by him to the purchaser from any other Service

26 Occupation Tax, Service Use Tax, Retailers' Occupation Tax, or

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1 Use Tax which such serviceman may be required to pay or remit

2 to the Department, as shown by such return, provided that the

3 amount of the tax to be deducted shall previously have been

4 remitted to the Department by such serviceman. If the

5 serviceman shall not previously have remitted the amount of

6 such tax to the Department, he shall be entitled to no

7 deduction hereunder upon refunding such tax to the purchaser.

8 If experience indicates such action to be practicable, the

9 Department may prescribe and furnish a combination or joint

10 return which will enable servicemen, who are required to file

11 returns hereunder and also under the Retailers' Occupation Tax

12 Act, the Use Tax Act, or the Service Use Tax Act, to furnish

13 all the return information required by all said Acts on the one

14 form.

15 Where the serviceman has more than one business registered

16 with the Department under separate registrations hereunder,

17 such serviceman shall file separate returns for each

18 registered business.

19 Beginning January 1, 1990, each month the Department shall

20 pay into the Local Government Tax Fund the revenue realized

21 for the preceding month from the 1% tax imposed under this Act.

22 Beginning January 1, 1990, each month the Department shall

23 pay into the County and Mass Transit District Fund 4% of the

24 revenue realized for the preceding month from the 6.25%

25 general rate on sales of tangible personal property other than

26 aviation fuel sold on or after December 1, 2019. This

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1 exception for aviation fuel only applies for so long as the

2 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.

3 47133 are binding on the State.

4 Beginning August 1, 2000, each month the Department shall

5 pay into the County and Mass Transit District Fund 20% of the

6 net revenue realized for the preceding month from the 1.25%

7 rate on the selling price of motor fuel and gasohol.

8 Beginning January 1, 1990, each month the Department shall

9 pay into the Local Government Tax Fund 16% of the revenue

10 realized for the preceding month from the 6.25% general rate

11 on transfers of tangible personal property other than aviation

12 fuel sold on or after December 1, 2019. This exception for

13 aviation fuel only applies for so long as the revenue use

14 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are

15 binding on the State.

16 For aviation fuel sold on or after December 1, 2019, each

17 month the Department shall pay into the State Aviation Program

18 Fund 20% of the net revenue realized for the preceding month

19 from the 6.25% general rate on the selling price of aviation

20 fuel, less an amount estimated by the Department to be

21 required for refunds of the 20% portion of the tax on aviation

22 fuel under this Act, which amount shall be deposited into the

23 Aviation Fuel Sales Tax Refund Fund. The Department shall only

24 pay moneys into the State Aviation Program Fund and the

25 Aviation Fuel Sales Tax Refund Fund under this Act for so long

26 as the revenue use requirements of 49 U.S.C. 47107(b) and 49

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1 U.S.C. 47133 are binding on the State.

2 Beginning August 1, 2000, each month the Department shall

3 pay into the Local Government Tax Fund 80% of the net revenue

4 realized for the preceding month from the 1.25% rate on the

5 selling price of motor fuel and gasohol.

6 Beginning October 1, 2009, each month the Department shall

7 pay into the Capital Projects Fund an amount that is equal to

8 an amount estimated by the Department to represent 80% of the

9 net revenue realized for the preceding month from the sale of

10 candy, grooming and hygiene products, and soft drinks that had

11 been taxed at a rate of 1% prior to September 1, 2009 but that

12 are now taxed at 6.25%.

13 Beginning July 1, 2013, each month the Department shall

14 pay into the Underground Storage Tank Fund from the proceeds

15 collected under this Act, the Use Tax Act, the Service Use Tax

16 Act, and the Retailers' Occupation Tax Act an amount equal to

17 the average monthly deficit in the Underground Storage Tank

18 Fund during the prior year, as certified annually by the

19 Illinois Environmental Protection Agency, but the total

20 payment into the Underground Storage Tank Fund under this Act,

21 the Use Tax Act, the Service Use Tax Act, and the Retailers'

22 Occupation Tax Act shall not exceed $18,000,000 in any State

23 fiscal year. As used in this paragraph, the "average monthly

24 deficit" shall be equal to the difference between the average

25 monthly claims for payment by the fund and the average monthly

26 revenues deposited into the fund, excluding payments made

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1 pursuant to this paragraph.

2 Beginning July 1, 2015, of the remainder of the moneys

3 received by the Department under the Use Tax Act, the Service

4 Use Tax Act, this Act, and the Retailers' Occupation Tax Act,

5 each month the Department shall deposit $500,000 into the

6 State Crime Laboratory Fund.

7 Beginning January 1, 2025, the remainder of the moneys

8 received by the Department under the Use Tax Act, the Service

9 Use Tax Act, this Act, and the Retailers' Occupation Tax Act

10 from the sale of firearm safety devices, as defined in

11 subsection (c) of Section 605-1115 of the Department of

12 Commerce and Economic Opportunity Law of the Civil

13 Administrative Code of Illinois, shall be deposited into the

14 Firearm Safety Rebate Fund.

15 Of the remainder of the moneys received by the Department

16 pursuant to this Act, (a) 1.75% thereof shall be paid into the

17 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on

18 and after July 1, 1989, 3.8% thereof shall be paid into the

19 Build Illinois Fund; provided, however, that if in any fiscal

20 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case

21 may be, of the moneys received by the Department and required

22 to be paid into the Build Illinois Fund pursuant to Section 3

23 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax

24 Act, Section 9 of the Service Use Tax Act, and Section 9 of the

25 Service Occupation Tax Act, such Acts being hereinafter called

26 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case

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1 may be, of moneys being hereinafter called the "Tax Act

2 Amount", and (2) the amount transferred to the Build Illinois

3 Fund from the State and Local Sales Tax Reform Fund shall be

4 less than the Annual Specified Amount (as defined in Section 3

5 of the Retailers' Occupation Tax Act), an amount equal to the

6 difference shall be immediately paid into the Build Illinois

7 Fund from other moneys received by the Department pursuant to

8 the Tax Acts; and further provided, that if on the last

9 business day of any month the sum of (1) the Tax Act Amount

10 required to be deposited into the Build Illinois Account in

11 the Build Illinois Fund during such month and (2) the amount

12 transferred during such month to the Build Illinois Fund from

13 the State and Local Sales Tax Reform Fund shall have been less

14 than 1/12 of the Annual Specified Amount, an amount equal to

15 the difference shall be immediately paid into the Build

16 Illinois Fund from other moneys received by the Department

17 pursuant to the Tax Acts; and, further provided, that in no

18 event shall the payments required under the preceding proviso

19 result in aggregate payments into the Build Illinois Fund

20 pursuant to this clause (b) for any fiscal year in excess of

21 the greater of (i) the Tax Act Amount or (ii) the Annual

22 Specified Amount for such fiscal year; and, further provided,

23 that the amounts payable into the Build Illinois Fund under

24 this clause (b) shall be payable only until such time as the

25 aggregate amount on deposit under each trust indenture

26 securing Bonds issued and outstanding pursuant to the Build

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1 Illinois Bond Act is sufficient, taking into account any

2 future investment income, to fully provide, in accordance with

3 such indenture, for the defeasance of or the payment of the

4 principal of, premium, if any, and interest on the Bonds

5 secured by such indenture and on any Bonds expected to be

6 issued thereafter and all fees and costs payable with respect

7 thereto, all as certified by the Director of the Bureau of the

8 Budget (now Governor's Office of Management and Budget). If on

9 the last business day of any month in which Bonds are

10 outstanding pursuant to the Build Illinois Bond Act, the

11 aggregate of the moneys deposited in the Build Illinois Bond

12 Account in the Build Illinois Fund in such month shall be less

13 than the amount required to be transferred in such month from

14 the Build Illinois Bond Account to the Build Illinois Bond

15 Retirement and Interest Fund pursuant to Section 13 of the

16 Build Illinois Bond Act, an amount equal to such deficiency

17 shall be immediately paid from other moneys received by the

18 Department pursuant to the Tax Acts to the Build Illinois

19 Fund; provided, however, that any amounts paid to the Build

20 Illinois Fund in any fiscal year pursuant to this sentence

21 shall be deemed to constitute payments pursuant to clause (b)

22 of the preceding sentence and shall reduce the amount

23 otherwise payable for such fiscal year pursuant to clause (b)

24 of the preceding sentence. The moneys received by the

25 Department pursuant to this Act and required to be deposited

26 into the Build Illinois Fund are subject to the pledge, claim

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1 and charge set forth in Section 12 of the Build Illinois Bond

2 Act.

3 Subject to payment of amounts into the Build Illinois Fund

4 as provided in the preceding paragraph or in any amendment

5 thereto hereafter enacted, the following specified monthly

6 installment of the amount requested in the certificate of the

7 Chairman of the Metropolitan Pier and Exposition Authority

8 provided under Section 8.25f of the State Finance Act, but not

9 in excess of the sums designated as "Total Deposit", shall be

10 deposited in the aggregate from collections under Section 9 of

11 the Use Tax Act, Section 9 of the Service Use Tax Act, Section

12 9 of the Service Occupation Tax Act, and Section 3 of the

13 Retailers' Occupation Tax Act into the McCormick Place

14 Expansion Project Fund in the specified fiscal years.

15	`Fiscal Year`	`Total Deposit`
16	`1993`	`$0`
17	`1994`	`53,000,000`
18	`1995`	`58,000,000`
19	`1996`	`61,000,000`
20	`1997`	`64,000,000`
21	`1998`	`68,000,000`
22	`1999`	`71,000,000`
23	`2000`	`75,000,000`
24	`2001`	`80,000,000`
25	`2002`	`93,000,000`

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1	`2003`	`99,000,000`
2	`2004`	`103,000,000`
3	`2005`	`108,000,000`
4	`2006`	`113,000,000`
5	`2007`	`119,000,000`
6	`2008`	`126,000,000`
7	`2009`	`132,000,000`
8	`2010`	`139,000,000`
9	`2011`	`146,000,000`
10	`2012`	`153,000,000`
11	`2013`	`161,000,000`
12	`2014`	`170,000,000`
13	`2015`	`179,000,000`
14	`2016`	`189,000,000`
15	`2017`	`199,000,000`
16	`2018`	`210,000,000`
17	`2019`	`221,000,000`
18	`2020`	`233,000,000`
19	`2021`	`300,000,000`
20	`2022`	`300,000,000`
21	`2023`	`300,000,000`
22	`2024`	`300,000,000`
23	`2025`	`300,000,000`
24	`2026`	`300,000,000`
25	`2027`	`375,000,000`
26	`2028`	`375,000,000`

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1	`2029`	`375,000,000`
2	`2030`	`375,000,000`
3	`2031`	`375,000,000`
4	`2032`	`375,000,000`
5	`2033`	`375,000,000`
6	`2034`	`375,000,000`
7	`2035`	`375,000,000`
8	`2036`	`450,000,000`
9	`and`
10	`each fiscal year`
11	`thereafter that bonds`
12	`are outstanding under`
13	`Section 13.2 of the`
14	`Metropolitan Pier and`
15	`Exposition Authority Act,`
16	`but not after fiscal year 2060.`

17 Beginning July 20, 1993 and in each month of each fiscal

18 year thereafter, one-eighth of the amount requested in the

19 certificate of the Chairman of the Metropolitan Pier and

20 Exposition Authority for that fiscal year, less the amount

21 deposited into the McCormick Place Expansion Project Fund by

22 the State Treasurer in the respective month under subsection

23 (g) of Section 13 of the Metropolitan Pier and Exposition

24 Authority Act, plus cumulative deficiencies in the deposits

25 required under this Section for previous months and years,

26 shall be deposited into the McCormick Place Expansion Project

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1 Fund, until the full amount requested for the fiscal year, but

2 not in excess of the amount specified above as "Total

3 Deposit", has been deposited.

4 Subject to payment of amounts into the Capital Projects

5 Fund, the Build Illinois Fund, and the McCormick Place

6 Expansion Project Fund pursuant to the preceding paragraphs or

7 in any amendments thereto hereafter enacted, for aviation fuel

8 sold on or after December 1, 2019, the Department shall each

9 month deposit into the Aviation Fuel Sales Tax Refund Fund an

10 amount estimated by the Department to be required for refunds

11 of the 80% portion of the tax on aviation fuel under this Act.

12 The Department shall only deposit moneys into the Aviation

13 Fuel Sales Tax Refund Fund under this paragraph for so long as

14 the revenue use requirements of 49 U.S.C. 47107(b) and 49

15 U.S.C. 47133 are binding on the State.

16 Subject to payment of amounts into the Build Illinois Fund

17 and the McCormick Place Expansion Project Fund pursuant to the

18 preceding paragraphs or in any amendments thereto hereafter

19 enacted, beginning July 1, 1993 and ending on September 30,

20 2013, the Department shall each month pay into the Illinois

21 Tax Increment Fund 0.27% of 80% of the net revenue realized for

22 the preceding month from the 6.25% general rate on the selling

23 price of tangible personal property.

24 Subject to payment of amounts into the Build Illinois

25 Fund, the McCormick Place Expansion Project Fund, and the

26 Illinois Tax Increment Fund pursuant to the preceding

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1 paragraphs or in any amendments to this Section hereafter

2 enacted, beginning on the first day of the first calendar

3 month to occur on or after August 26, 2014 (the effective date

4 of Public Act 98-1098), each month, from the collections made

5 under Section 9 of the Use Tax Act, Section 9 of the Service

6 Use Tax Act, Section 9 of the Service Occupation Tax Act, and

7 Section 3 of the Retailers' Occupation Tax Act, the Department

8 shall pay into the Tax Compliance and Administration Fund, to

9 be used, subject to appropriation, to fund additional auditors

10 and compliance personnel at the Department of Revenue, an

11 amount equal to 1/12 of 5% of 80% of the cash receipts

12 collected during the preceding fiscal year by the Audit Bureau

13 of the Department under the Use Tax Act, the Service Use Tax

14 Act, the Service Occupation Tax Act, the Retailers' Occupation

15 Tax Act, and associated local occupation and use taxes

16 administered by the Department.

17 Subject to payments of amounts into the Build Illinois

18 Fund, the McCormick Place Expansion Project Fund, the Illinois

19 Tax Increment Fund, and the Tax Compliance and Administration

20 Fund as provided in this Section, beginning on July 1, 2018 the

21 Department shall pay each month into the Downstate Public

22 Transportation Fund the moneys required to be so paid under

23 Section 2-3 of the Downstate Public Transportation Act.

24 Subject to successful execution and delivery of a

25 public-private agreement between the public agency and private

26 entity and completion of the civic build, beginning on July 1,

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1 2023, of the remainder of the moneys received by the

2 Department under the Use Tax Act, the Service Use Tax Act, the

3 Service Occupation Tax Act, and this Act, the Department shall

4 deposit the following specified deposits in the aggregate from

5 collections under the Use Tax Act, the Service Use Tax Act, the

6 Service Occupation Tax Act, and the Retailers' Occupation Tax

7 Act, as required under Section 8.25g of the State Finance Act

8 for distribution consistent with the Public-Private

9 Partnership for Civic and Transit Infrastructure Project Act.

10 The moneys received by the Department pursuant to this Act and

11 required to be deposited into the Civic and Transit

12 Infrastructure Fund are subject to the pledge, claim and

13 charge set forth in Section 25-55 of the Public-Private

14 Partnership for Civic and Transit Infrastructure Project Act.

15 As used in this paragraph, "civic build", "private entity",

16 "public-private agreement", and "public agency" have the

17 meanings provided in Section 25-10 of the Public-Private

18 Partnership for Civic and Transit Infrastructure Project Act.

19 Fiscal Year............................Total Deposit

20 2024....................................$200,000,000

21 2025....................................$206,000,000

22 2026....................................$212,200,000

23 2027....................................$218,500,000

24 2028....................................$225,100,000

25 2029....................................$288,700,000

26 2030....................................$298,900,000

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1 2031....................................$309,300,000

2 2032....................................$320,100,000

3 2033....................................$331,200,000

4 2034....................................$341,200,000

5 2035....................................$351,400,000

6 2036....................................$361,900,000

7 2037....................................$372,800,000

8 2038....................................$384,000,000

9 2039....................................$395,500,000

10 2040....................................$407,400,000

11 2041....................................$419,600,000

12 2042....................................$432,200,000

13 2043....................................$445,100,000

14 Beginning July 1, 2021 and until July 1, 2022, subject to

15 the payment of amounts into the County and Mass Transit

16 District Fund, the Local Government Tax Fund, the Build

17 Illinois Fund, the McCormick Place Expansion Project Fund, the

18 Illinois Tax Increment Fund, and the Tax Compliance and

19 Administration Fund as provided in this Section, the

20 Department shall pay each month into the Road Fund the amount

21 estimated to represent 16% of the net revenue realized from

22 the taxes imposed on motor fuel and gasohol. Beginning July 1,

23 2022 and until July 1, 2023, subject to the payment of amounts

24 into the County and Mass Transit District Fund, the Local

25 Government Tax Fund, the Build Illinois Fund, the McCormick

26 Place Expansion Project Fund, the Illinois Tax Increment Fund,

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1 and the Tax Compliance and Administration Fund as provided in

2 this Section, the Department shall pay each month into the

3 Road Fund the amount estimated to represent 32% of the net

4 revenue realized from the taxes imposed on motor fuel and

5 gasohol. Beginning July 1, 2023 and until July 1, 2024,

6 subject to the payment of amounts into the County and Mass

7 Transit District Fund, the Local Government Tax Fund, the

8 Build Illinois Fund, the McCormick Place Expansion Project

9 Fund, the Illinois Tax Increment Fund, and the Tax Compliance

10 and Administration Fund as provided in this Section, the

11 Department shall pay each month into the Road Fund the amount

12 estimated to represent 48% of the net revenue realized from

13 the taxes imposed on motor fuel and gasohol. Beginning July 1,

14 2024 and until July 1, 2025, subject to the payment of amounts

15 into the County and Mass Transit District Fund, the Local

16 Government Tax Fund, the Build Illinois Fund, the McCormick

17 Place Expansion Project Fund, the Illinois Tax Increment Fund,

18 and the Tax Compliance and Administration Fund as provided in

19 this Section, the Department shall pay each month into the

20 Road Fund the amount estimated to represent 64% of the net

21 revenue realized from the taxes imposed on motor fuel and

22 gasohol. Beginning on July 1, 2025, subject to the payment of

23 amounts into the County and Mass Transit District Fund, the

24 Local Government Tax Fund, the Build Illinois Fund, the

25 McCormick Place Expansion Project Fund, the Illinois Tax

26 Increment Fund, and the Tax Compliance and Administration Fund

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1 as provided in this Section, the Department shall pay each

2 month into the Road Fund the amount estimated to represent 80%

3 of the net revenue realized from the taxes imposed on motor

4 fuel and gasohol. As used in this paragraph "motor fuel" has

5 the meaning given to that term in Section 1.1 of the Motor Fuel

6 Tax Law, and "gasohol" has the meaning given to that term in

7 Section 3-40 of the Use Tax Act.

8 Of the remainder of the moneys received by the Department

9 pursuant to this Act, 75% shall be paid into the General

10 Revenue Fund of the State treasury ~~Treasury~~ and 25% shall be

11 reserved in a special account and used only for the transfer to

12 the Common School Fund as part of the monthly transfer from the

13 General Revenue Fund in accordance with Section 8a of the

14 State Finance Act.

15 The Department may, upon separate written notice to a

16 taxpayer, require the taxpayer to prepare and file with the

17 Department on a form prescribed by the Department within not

18 less than 60 days after receipt of the notice an annual

19 information return for the tax year specified in the notice.

20 Such annual return to the Department shall include a statement

21 of gross receipts as shown by the taxpayer's last federal

22 ~~Federal~~ income tax return. If the total receipts of the

23 business as reported in the federal ~~Federal~~ income tax return

24 do not agree with the gross receipts reported to the

25 Department of Revenue for the same period, the taxpayer shall

26 attach to his annual return a schedule showing a

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1 reconciliation of the 2 amounts and the reasons for the

2 difference. The taxpayer's annual return to the Department

3 shall also disclose the cost of goods sold by the taxpayer

4 during the year covered by such return, opening and closing

5 inventories of such goods for such year, cost of goods used

6 from stock or taken from stock and given away by the taxpayer

7 during such year, pay roll information of the taxpayer's

8 business during such year and any additional reasonable

9 information which the Department deems would be helpful in

10 determining the accuracy of the monthly, quarterly or annual

11 returns filed by such taxpayer as hereinbefore provided for in

12 this Section.

13 If the annual information return required by this Section

14 is not filed when and as required, the taxpayer shall be liable

15 as follows:

16 (i) Until January 1, 1994, the taxpayer shall be

17 liable for a penalty equal to 1/6 of 1% of the tax due from

18 such taxpayer under this Act during the period to be

19 covered by the annual return for each month or fraction of

20 a month until such return is filed as required, the

21 penalty to be assessed and collected in the same manner as

22 any other penalty provided for in this Act.

23 (ii) On and after January 1, 1994, the taxpayer shall

24 be liable for a penalty as described in Section 3-4 of the

25 Uniform Penalty and Interest Act.

26 The chief executive officer, proprietor, owner, or highest

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1 ranking manager shall sign the annual return to certify the

2 accuracy of the information contained therein. Any person who

3 willfully signs the annual return containing false or

4 inaccurate information shall be guilty of perjury and punished

5 accordingly. The annual return form prescribed by the

6 Department shall include a warning that the person signing the

7 return may be liable for perjury.

8 The foregoing portion of this Section concerning the

9 filing of an annual information return shall not apply to a

10 serviceman who is not required to file an income tax return

11 with the United States Government.

12 As soon as possible after the first day of each month, upon

13 certification of the Department of Revenue, the Comptroller

14 shall order transferred and the Treasurer shall transfer from

15 the General Revenue Fund to the Motor Fuel Tax Fund an amount

16 equal to 1.7% of 80% of the net revenue realized under this Act

17 for the second preceding month. Beginning April 1, 2000, this

18 transfer is no longer required and shall not be made.

19 Net revenue realized for a month shall be the revenue

20 collected by the State pursuant to this Act, less the amount

21 paid out during that month as refunds to taxpayers for

22 overpayment of liability.

23 For greater simplicity of administration, it shall be

24 permissible for manufacturers, importers and wholesalers whose

25 products are sold by numerous servicemen in Illinois, and who

26 wish to do so, to assume the responsibility for accounting and

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1 paying to the Department all tax accruing under this Act with

2 respect to such sales, if the servicemen who are affected do

3 not make written objection to the Department to this

4 arrangement.

5 (Source: P.A. 102-700, eff. 4-19-22; 103-9, eff. 6-7-23;

6 103-363, eff. 7-28-23; revised 9-25-23.)

7 Section 30. The Retailers' Occupation Tax Act is amended

8 by changing Section 3 as follows:

9 (35 ILCS 120/3) (from Ch. 120, par. 442)

10 Sec. 3. Except as provided in this Section, on or before

11 the twentieth day of each calendar month, every person engaged

12 in the business of selling tangible personal property at

13 retail in this State during the preceding calendar month shall

14 file a return with the Department, stating:

15 1. The name of the seller;

16 2. His residence address and the address of his

17 principal place of business and the address of the

18 principal place of business (if that is a different

19 address) from which he engages in the business of selling

20 tangible personal property at retail in this State;

21 3. Total amount of receipts received by him during the

22 preceding calendar month or quarter, as the case may be,

23 from sales of tangible personal property, and from

24 services furnished, by him during such preceding calendar

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1 month or quarter;

2 4. Total amount received by him during the preceding

3 calendar month or quarter on charge and time sales of

4 tangible personal property, and from services furnished,

5 by him prior to the month or quarter for which the return

6 is filed;

7 5. Deductions allowed by law;

8 6. Gross receipts which were received by him during

9 the preceding calendar month or quarter and upon the basis

10 of which the tax is imposed, including gross receipts on

11 food for human consumption that is to be consumed off the

12 premises where it is sold (other than alcoholic beverages,

13 food consisting of or infused with adult use cannabis,

14 soft drinks, and food that has been prepared for immediate

15 consumption) which were received during the preceding

16 calendar month or quarter and upon which tax would have

17 been due but for the 0% rate imposed under Public Act

18 102-700;

19 7. The amount of credit provided in Section 2d of this

20 Act;

21 8. The amount of tax due, including the amount of tax

22 that would have been due on food for human consumption

23 that is to be consumed off the premises where it is sold

24 (other than alcoholic beverages, food consisting of or

25 infused with adult use cannabis, soft drinks, and food

26 that has been prepared for immediate consumption) but for

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1 the 0% rate imposed under Public Act 102-700;

2 9. The signature of the taxpayer; and

3 10. Such other reasonable information as the

4 Department may require.

5 On and after January 1, 2018, except for returns required

6 to be filed prior to January 1, 2023 for motor vehicles,

7 watercraft, aircraft, and trailers that are required to be

8 registered with an agency of this State, with respect to

9 retailers whose annual gross receipts average $20,000 or more,

10 all returns required to be filed pursuant to this Act shall be

11 filed electronically. On and after January 1, 2023, with

12 respect to retailers whose annual gross receipts average

13 $20,000 or more, all returns required to be filed pursuant to

14 this Act, including, but not limited to, returns for motor

15 vehicles, watercraft, aircraft, and trailers that are required

16 to be registered with an agency of this State, shall be filed

17 electronically. Retailers who demonstrate that they do not

18 have access to the Internet or demonstrate hardship in filing

19 electronically may petition the Department to waive the

20 electronic filing requirement.

21 If a taxpayer fails to sign a return within 30 days after

22 the proper notice and demand for signature by the Department,

23 the return shall be considered valid and any amount shown to be

24 due on the return shall be deemed assessed.

25 Each return shall be accompanied by the statement of

26 prepaid tax issued pursuant to Section 2e for which credit is

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1 claimed.

2 Prior to October 1, 2003~~,~~ and on and after September 1,

3 2004, a retailer may accept a Manufacturer's Purchase Credit

4 certification from a purchaser in satisfaction of Use Tax as

5 provided in Section 3-85 of the Use Tax Act if the purchaser

6 provides the appropriate documentation as required by Section

7 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit

8 certification, accepted by a retailer prior to October 1, 2003

9 and on and after September 1, 2004 as provided in Section 3-85

10 of the Use Tax Act, may be used by that retailer to satisfy

11 Retailers' Occupation Tax liability in the amount claimed in

12 the certification, not to exceed 6.25% of the receipts subject

13 to tax from a qualifying purchase. A Manufacturer's Purchase

14 Credit reported on any original or amended return filed under

15 this Act after October 20, 2003 for reporting periods prior to

16 September 1, 2004 shall be disallowed. Manufacturer's Purchase

17 Credit reported on annual returns due on or after January 1,

18 2005 will be disallowed for periods prior to September 1,

19 2004. No Manufacturer's Purchase Credit may be used after

20 September 30, 2003 through August 31, 2004 to satisfy any tax

21 liability imposed under this Act, including any audit

22 liability.

23 Beginning on July 1, 2023 and through December 31, 2032, a

24 retailer may accept a Sustainable Aviation Fuel Purchase

25 Credit certification from an air common carrier-purchaser in

26 satisfaction of Use Tax on aviation fuel as provided in

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1 Section 3-87 of the Use Tax Act if the purchaser provides the

2 appropriate documentation as required by Section 3-87 of the

3 Use Tax Act. A Sustainable Aviation Fuel Purchase Credit

4 certification accepted by a retailer in accordance with this

5 paragraph may be used by that retailer to satisfy Retailers'

6 Occupation Tax liability (but not in satisfaction of penalty

7 or interest) in the amount claimed in the certification, not

8 to exceed 6.25% of the receipts subject to tax from a sale of

9 aviation fuel. In addition, for a sale of aviation fuel to

10 qualify to earn the Sustainable Aviation Fuel Purchase Credit,

11 retailers must retain in their books and records a

12 certification from the producer of the aviation fuel that the

13 aviation fuel sold by the retailer and for which a sustainable

14 aviation fuel purchase credit was earned meets the definition

15 of sustainable aviation fuel under Section 3-87 of the Use Tax

16 Act. The documentation must include detail sufficient for the

17 Department to determine the number of gallons of sustainable

18 aviation fuel sold.

19 The Department may require returns to be filed on a

20 quarterly basis. If so required, a return for each calendar

21 quarter shall be filed on or before the twentieth day of the

22 calendar month following the end of such calendar quarter. The

23 taxpayer shall also file a return with the Department for each

24 of the first 2 ~~two~~ months of each calendar quarter, on or

25 before the twentieth day of the following calendar month,

26 stating:

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1 1. The name of the seller;

2 2. The address of the principal place of business from

3 which he engages in the business of selling tangible

4 personal property at retail in this State;

5 3. The total amount of taxable receipts received by

6 him during the preceding calendar month from sales of

7 tangible personal property by him during such preceding

8 calendar month, including receipts from charge and time

9 sales, but less all deductions allowed by law;

10 4. The amount of credit provided in Section 2d of this

11 Act;

12 5. The amount of tax due; and

13 6. Such other reasonable information as the Department

14 may require.

15 Every person engaged in the business of selling aviation

16 fuel at retail in this State during the preceding calendar

17 month shall, instead of reporting and paying tax as otherwise

18 required by this Section, report and pay such tax on a separate

19 aviation fuel tax return. The requirements related to the

20 return shall be as otherwise provided in this Section.

21 Notwithstanding any other provisions of this Act to the

22 contrary, retailers selling aviation fuel shall file all

23 aviation fuel tax returns and shall make all aviation fuel tax

24 payments by electronic means in the manner and form required

25 by the Department. For purposes of this Section, "aviation

26 fuel" means jet fuel and aviation gasoline.

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1 Beginning on October 1, 2003, any person who is not a

2 licensed distributor, importing distributor, or manufacturer,

3 as defined in the Liquor Control Act of 1934, but is engaged in

4 the business of selling, at retail, alcoholic liquor shall

5 file a statement with the Department of Revenue, in a format

6 and at a time prescribed by the Department, showing the total

7 amount paid for alcoholic liquor purchased during the

8 preceding month and such other information as is reasonably

9 required by the Department. The Department may adopt rules to

10 require that this statement be filed in an electronic or

11 telephonic format. Such rules may provide for exceptions from

12 the filing requirements of this paragraph. For the purposes of

13 this paragraph, the term "alcoholic liquor" shall have the

14 meaning prescribed in the Liquor Control Act of 1934.

15 Beginning on October 1, 2003, every distributor, importing

16 distributor, and manufacturer of alcoholic liquor as defined

17 in the Liquor Control Act of 1934, shall file a statement with

18 the Department of Revenue, no later than the 10th day of the

19 month for the preceding month during which transactions

20 occurred, by electronic means, showing the total amount of

21 gross receipts from the sale of alcoholic liquor sold or

22 distributed during the preceding month to purchasers;

23 identifying the purchaser to whom it was sold or distributed;

24 the purchaser's tax registration number; and such other

25 information reasonably required by the Department. A

26 distributor, importing distributor, or manufacturer of

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1 alcoholic liquor must personally deliver, mail, or provide by

2 electronic means to each retailer listed on the monthly

3 statement a report containing a cumulative total of that

4 distributor's, importing distributor's, or manufacturer's

5 total sales of alcoholic liquor to that retailer no later than

6 the 10th day of the month for the preceding month during which

7 the transaction occurred. The distributor, importing

8 distributor, or manufacturer shall notify the retailer as to

9 the method by which the distributor, importing distributor, or

10 manufacturer will provide the sales information. If the

11 retailer is unable to receive the sales information by

12 electronic means, the distributor, importing distributor, or

13 manufacturer shall furnish the sales information by personal

14 delivery or by mail. For purposes of this paragraph, the term

15 "electronic means" includes, but is not limited to, the use of

16 a secure Internet website, e-mail, or facsimile.

17 If a total amount of less than $1 is payable, refundable or

18 creditable, such amount shall be disregarded if it is less

19 than 50 cents and shall be increased to $1 if it is 50 cents or

20 more.

21 Notwithstanding any other provision of this Act to the

22 contrary, retailers subject to tax on cannabis shall file all

23 cannabis tax returns and shall make all cannabis tax payments

24 by electronic means in the manner and form required by the

25 Department.

26 Beginning October 1, 1993, a taxpayer who has an average

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1 monthly tax liability of $150,000 or more shall make all

2 payments required by rules of the Department by electronic

3 funds transfer. Beginning October 1, 1994, a taxpayer who has

4 an average monthly tax liability of $100,000 or more shall

5 make all payments required by rules of the Department by

6 electronic funds transfer. Beginning October 1, 1995, a

7 taxpayer who has an average monthly tax liability of $50,000

8 or more shall make all payments required by rules of the

9 Department by electronic funds transfer. Beginning October 1,

10 2000, a taxpayer who has an annual tax liability of $200,000 or

11 more shall make all payments required by rules of the

12 Department by electronic funds transfer. The term "annual tax

13 liability" shall be the sum of the taxpayer's liabilities

14 under this Act, and under all other State and local occupation

15 and use tax laws administered by the Department, for the

16 immediately preceding calendar year. The term "average monthly

17 tax liability" shall be the sum of the taxpayer's liabilities

18 under this Act, and under all other State and local occupation

19 and use tax laws administered by the Department, for the

20 immediately preceding calendar year divided by 12. Beginning

21 on October 1, 2002, a taxpayer who has a tax liability in the

22 amount set forth in subsection (b) of Section 2505-210 of the

23 Department of Revenue Law shall make all payments required by

24 rules of the Department by electronic funds transfer.

25 Before August 1 of each year beginning in 1993, the

26 Department shall notify all taxpayers required to make

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1 payments by electronic funds transfer. All taxpayers required

2 to make payments by electronic funds transfer shall make those

3 payments for a minimum of one year beginning on October 1.

4 Any taxpayer not required to make payments by electronic

5 funds transfer may make payments by electronic funds transfer

6 with the permission of the Department.

7 All taxpayers required to make payment by electronic funds

8 transfer and any taxpayers authorized to voluntarily make

9 payments by electronic funds transfer shall make those

10 payments in the manner authorized by the Department.

11 The Department shall adopt such rules as are necessary to

12 effectuate a program of electronic funds transfer and the

13 requirements of this Section.

14 Any amount which is required to be shown or reported on any

15 return or other document under this Act shall, if such amount

16 is not a whole-dollar amount, be increased to the nearest

17 whole-dollar amount in any case where the fractional part of a

18 dollar is 50 cents or more, and decreased to the nearest

19 whole-dollar amount where the fractional part of a dollar is

20 less than 50 cents.

21 If the retailer is otherwise required to file a monthly

22 return and if the retailer's average monthly tax liability to

23 the Department does not exceed $200, the Department may

24 authorize his returns to be filed on a quarter annual basis,

25 with the return for January, February, and March of a given

26 year being due by April 20 of such year; with the return for

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1 April, May, and June of a given year being due by July 20 of

2 such year; with the return for July, August, and September of a

3 given year being due by October 20 of such year, and with the

4 return for October, November, and December of a given year

5 being due by January 20 of the following year.

6 If the retailer is otherwise required to file a monthly or

7 quarterly return and if the retailer's average monthly tax

8 liability with the Department does not exceed $50, the

9 Department may authorize his returns to be filed on an annual

10 basis, with the return for a given year being due by January 20

11 of the following year.

12 Such quarter annual and annual returns, as to form and

13 substance, shall be subject to the same requirements as

14 monthly returns.

15 Notwithstanding any other provision in this Act concerning

16 the time within which a retailer may file his return, in the

17 case of any retailer who ceases to engage in a kind of business

18 which makes him responsible for filing returns under this Act,

19 such retailer shall file a final return under this Act with the

20 Department not more than one month after discontinuing such

21 business.

22 Where the same person has more than one business

23 registered with the Department under separate registrations

24 under this Act, such person may not file each return that is

25 due as a single return covering all such registered

26 businesses, but shall file separate returns for each such

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1 registered business.

2 In addition, with respect to motor vehicles, watercraft,

3 aircraft, and trailers that are required to be registered with

4 an agency of this State, except as otherwise provided in this

5 Section, every retailer selling this kind of tangible personal

6 property shall file, with the Department, upon a form to be

7 prescribed and supplied by the Department, a separate return

8 for each such item of tangible personal property which the

9 retailer sells, except that if, in the same transaction, (i) a

10 retailer of aircraft, watercraft, motor vehicles, or trailers

11 transfers more than one aircraft, watercraft, motor vehicle,

12 or trailer to another aircraft, watercraft, motor vehicle

13 retailer, or trailer retailer for the purpose of resale or

14 (ii) a retailer of aircraft, watercraft, motor vehicles, or

15 trailers transfers more than one aircraft, watercraft, motor

16 vehicle, or trailer to a purchaser for use as a qualifying

17 rolling stock as provided in Section 2-5 of this Act, then that

18 seller may report the transfer of all aircraft, watercraft,

19 motor vehicles, or trailers involved in that transaction to

20 the Department on the same uniform invoice-transaction

21 reporting return form. For purposes of this Section,

22 "watercraft" means a Class 2, Class 3, or Class 4 watercraft as

23 defined in Section 3-2 of the Boat Registration and Safety

24 Act, a personal watercraft, or any boat equipped with an

25 inboard motor.

26 In addition, with respect to motor vehicles, watercraft,

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1 aircraft, and trailers that are required to be registered with

2 an agency of this State, every person who is engaged in the

3 business of leasing or renting such items and who, in

4 connection with such business, sells any such item to a

5 retailer for the purpose of resale is, notwithstanding any

6 other provision of this Section to the contrary, authorized to

7 meet the return-filing requirement of this Act by reporting

8 the transfer of all the aircraft, watercraft, motor vehicles,

9 or trailers transferred for resale during a month to the

10 Department on the same uniform invoice-transaction reporting

11 return form on or before the 20th of the month following the

12 month in which the transfer takes place. Notwithstanding any

13 other provision of this Act to the contrary, all returns filed

14 under this paragraph must be filed by electronic means in the

15 manner and form as required by the Department.

16 Any retailer who sells only motor vehicles, watercraft,

17 aircraft, or trailers that are required to be registered with

18 an agency of this State, so that all retailers' occupation tax

19 liability is required to be reported, and is reported, on such

20 transaction reporting returns and who is not otherwise

21 required to file monthly or quarterly returns, need not file

22 monthly or quarterly returns. However, those retailers shall

23 be required to file returns on an annual basis.

24 The transaction reporting return, in the case of motor

25 vehicles or trailers that are required to be registered with

26 an agency of this State, shall be the same document as the

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1 Uniform Invoice referred to in Section 5-402 of the Illinois

2 Vehicle Code and must show the name and address of the seller;

3 the name and address of the purchaser; the amount of the

4 selling price including the amount allowed by the retailer for

5 traded-in property, if any; the amount allowed by the retailer

6 for the traded-in tangible personal property, if any, to the

7 extent to which Section 1 of this Act allows an exemption for

8 the value of traded-in property; the balance payable after

9 deducting such trade-in allowance from the total selling

10 price; the amount of tax due from the retailer with respect to

11 such transaction; the amount of tax collected from the

12 purchaser by the retailer on such transaction (or satisfactory

13 evidence that such tax is not due in that particular instance,

14 if that is claimed to be the fact); the place and date of the

15 sale; a sufficient identification of the property sold; such

16 other information as is required in Section 5-402 of the

17 Illinois Vehicle Code, and such other information as the

18 Department may reasonably require.

19 The transaction reporting return in the case of watercraft

20 or aircraft must show the name and address of the seller; the

21 name and address of the purchaser; the amount of the selling

22 price including the amount allowed by the retailer for

23 traded-in property, if any; the amount allowed by the retailer

24 for the traded-in tangible personal property, if any, to the

25 extent to which Section 1 of this Act allows an exemption for

26 the value of traded-in property; the balance payable after

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1 deducting such trade-in allowance from the total selling

2 price; the amount of tax due from the retailer with respect to

3 such transaction; the amount of tax collected from the

4 purchaser by the retailer on such transaction (or satisfactory

5 evidence that such tax is not due in that particular instance,

6 if that is claimed to be the fact); the place and date of the

7 sale, a sufficient identification of the property sold, and

8 such other information as the Department may reasonably

9 require.

10 Such transaction reporting return shall be filed not later

11 than 20 days after the day of delivery of the item that is

12 being sold, but may be filed by the retailer at any time sooner

13 than that if he chooses to do so. The transaction reporting

14 return and tax remittance or proof of exemption from the

15 Illinois use tax may be transmitted to the Department by way of

16 the State agency with which, or State officer with whom the

17 tangible personal property must be titled or registered (if

18 titling or registration is required) if the Department and

19 such agency or State officer determine that this procedure

20 will expedite the processing of applications for title or

21 registration.

22 With each such transaction reporting return, the retailer

23 shall remit the proper amount of tax due (or shall submit

24 satisfactory evidence that the sale is not taxable if that is

25 the case), to the Department or its agents, whereupon the

26 Department shall issue, in the purchaser's name, a use tax

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1 receipt (or a certificate of exemption if the Department is

2 satisfied that the particular sale is tax exempt) which such

3 purchaser may submit to the agency with which, or State

4 officer with whom, he must title or register the tangible

5 personal property that is involved (if titling or registration

6 is required) in support of such purchaser's application for an

7 Illinois certificate or other evidence of title or

8 registration to such tangible personal property.

9 No retailer's failure or refusal to remit tax under this

10 Act precludes a user, who has paid the proper tax to the

11 retailer, from obtaining his certificate of title or other

12 evidence of title or registration (if titling or registration

13 is required) upon satisfying the Department that such user has

14 paid the proper tax (if tax is due) to the retailer. The

15 Department shall adopt appropriate rules to carry out the

16 mandate of this paragraph.

17 If the user who would otherwise pay tax to the retailer

18 wants the transaction reporting return filed and the payment

19 of the tax or proof of exemption made to the Department before

20 the retailer is willing to take these actions and such user has

21 not paid the tax to the retailer, such user may certify to the

22 fact of such delay by the retailer and may (upon the Department

23 being satisfied of the truth of such certification) transmit

24 the information required by the transaction reporting return

25 and the remittance for tax or proof of exemption directly to

26 the Department and obtain his tax receipt or exemption

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