102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB0238

Introduced , by Rep. Sonya M. Harper

SYNOPSIS AS INTRODUCED:
30 ILCS 105/5.935 new
35 ILCS 105/3-10
35 ILCS 105/9 from Ch. 120, par. 439.9
35 ILCS 110/3-10 from Ch. 120, par. 439.33-10
35 ILCS 110/9 from Ch. 120, par. 439.39
35 ILCS 115/3-10 from Ch. 120, par. 439.103-10
35 ILCS 115/9 from Ch. 120, par. 439.109
35 ILCS 120/2-10
35 ILCS 120/3 from Ch. 120, par. 442
105 ILCS 5/10-20.73 new
105 ILCS 5/34-18.67 new
110 ILCS 330/15 new
210 ILCS 85/6.28 new

Amends the State Finance Act to create the Trauma Response Fund as a special fund in the State treasury. Amends the School Code. Requires school boards to develop a trauma response protocol that shall be implemented in response to a traumatic event at a school, including, but not limited to, a shooting at the school. Sets forth various requirements for the protocol, including response by hospitals, trauma intervention services, and community engagement. Provides that all moneys in the Trauma Response Fund shall be paid as grants to school districts to implement the trauma response protocol. Amends the University of Illinois Hospital Act and Hospital Licensing Act to make conforming changes. Amends the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act. Imposes a 1% surcharge on firearm ammunition, which shall be deposited into the Trauma Response Fund. Effective immediately.
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FISCAL NOTE ACT MAY APPLY
STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT

A BILL FOR

HB0238LRB102 10056 CMG 15376 b
1 AN ACT concerning education.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The State Finance Act is amended by adding
5Section 5.935 as follows:
6 (30 ILCS 105/5.935 new)
7 Sec. 5.935. The Trauma Response Fund.
8 Section 10. The Use Tax Act is amended by changing
9Sections 3-10 and 9 as follows:
10 (35 ILCS 105/3-10)
11 Sec. 3-10. Rate of tax. Unless otherwise provided in this
12Section, the tax imposed by this Act is at the rate of 6.25% of
13either the selling price or the fair market value, if any, of
14the tangible personal property. In all cases where property
15functionally used or consumed is the same as the property that
16was purchased at retail, then the tax is imposed on the selling
17price of the property. In all cases where property
18functionally used or consumed is a by-product or waste product
19that has been refined, manufactured, or produced from property
20purchased at retail, then the tax is imposed on the lower of
21the fair market value, if any, of the specific property so used

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1in this State or on the selling price of the property purchased
2at retail. For purposes of this Section "fair market value"
3means the price at which property would change hands between a
4willing buyer and a willing seller, neither being under any
5compulsion to buy or sell and both having reasonable knowledge
6of the relevant facts. The fair market value shall be
7established by Illinois sales by the taxpayer of the same
8property as that functionally used or consumed, or if there
9are no such sales by the taxpayer, then comparable sales or
10purchases of property of like kind and character in Illinois.
11 Beginning on July 1, 2000 and through December 31, 2000,
12with respect to motor fuel, as defined in Section 1.1 of the
13Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
14the Use Tax Act, the tax is imposed at the rate of 1.25%.
15 Beginning on August 6, 2010 through August 15, 2010, with
16respect to sales tax holiday items as defined in Section 3-6 of
17this Act, the tax is imposed at the rate of 1.25%.
18 With respect to gasohol, the tax imposed by this Act
19applies to (i) 70% of the proceeds of sales made on or after
20January 1, 1990, and before July 1, 2003, (ii) 80% of the
21proceeds of sales made on or after July 1, 2003 and on or
22before July 1, 2017, and (iii) 100% of the proceeds of sales
23made thereafter. If, at any time, however, the tax under this
24Act on sales of gasohol is imposed at the rate of 1.25%, then
25the tax imposed by this Act applies to 100% of the proceeds of
26sales of gasohol made during that time.

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1 With respect to majority blended ethanol fuel, the tax
2imposed by this Act does not apply to the proceeds of sales
3made on or after July 1, 2003 and on or before December 31,
42023 but applies to 100% of the proceeds of sales made
5thereafter.
6 With respect to biodiesel blends with no less than 1% and
7no more than 10% biodiesel, the tax imposed by this Act applies
8to (i) 80% of the proceeds of sales made on or after July 1,
92003 and on or before December 31, 2018 and (ii) 100% of the
10proceeds of sales made thereafter. If, at any time, however,
11the tax under this Act on sales of biodiesel blends with no
12less than 1% and no more than 10% biodiesel is imposed at the
13rate of 1.25%, then the tax imposed by this Act applies to 100%
14of the proceeds of sales of biodiesel blends with no less than
151% and no more than 10% biodiesel made during that time.
16 With respect to 100% biodiesel and biodiesel blends with
17more than 10% but no more than 99% biodiesel, the tax imposed
18by this Act does not apply to the proceeds of sales made on or
19after July 1, 2003 and on or before December 31, 2023 but
20applies to 100% of the proceeds of sales made thereafter.
21 With respect to food for human consumption that is to be
22consumed off the premises where it is sold (other than
23alcoholic beverages, food consisting of or infused with adult
24use cannabis, soft drinks, and food that has been prepared for
25immediate consumption) and prescription and nonprescription
26medicines, drugs, medical appliances, products classified as

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1Class III medical devices by the United States Food and Drug
2Administration that are used for cancer treatment pursuant to
3a prescription, as well as any accessories and components
4related to those devices, modifications to a motor vehicle for
5the purpose of rendering it usable by a person with a
6disability, and insulin, urine testing materials, syringes,
7and needles used by diabetics, for human use, the tax is
8imposed at the rate of 1%. For the purposes of this Section,
9until September 1, 2009: the term "soft drinks" means any
10complete, finished, ready-to-use, non-alcoholic drink, whether
11carbonated or not, including but not limited to soda water,
12cola, fruit juice, vegetable juice, carbonated water, and all
13other preparations commonly known as soft drinks of whatever
14kind or description that are contained in any closed or sealed
15bottle, can, carton, or container, regardless of size; but
16"soft drinks" does not include coffee, tea, non-carbonated
17water, infant formula, milk or milk products as defined in the
18Grade A Pasteurized Milk and Milk Products Act, or drinks
19containing 50% or more natural fruit or vegetable juice.
20 Notwithstanding any other provisions of this Act,
21beginning September 1, 2009, "soft drinks" means non-alcoholic
22beverages that contain natural or artificial sweeteners. "Soft
23drinks" do not include beverages that contain milk or milk
24products, soy, rice or similar milk substitutes, or greater
25than 50% of vegetable or fruit juice by volume.
26 Until August 1, 2009, and notwithstanding any other

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1provisions of this Act, "food for human consumption that is to
2be consumed off the premises where it is sold" includes all
3food sold through a vending machine, except soft drinks and
4food products that are dispensed hot from a vending machine,
5regardless of the location of the vending machine. Beginning
6August 1, 2009, and notwithstanding any other provisions of
7this Act, "food for human consumption that is to be consumed
8off the premises where it is sold" includes all food sold
9through a vending machine, except soft drinks, candy, and food
10products that are dispensed hot from a vending machine,
11regardless of the location of the vending machine.
12 Notwithstanding any other provisions of this Act,
13beginning September 1, 2009, "food for human consumption that
14is to be consumed off the premises where it is sold" does not
15include candy. For purposes of this Section, "candy" means a
16preparation of sugar, honey, or other natural or artificial
17sweeteners in combination with chocolate, fruits, nuts or
18other ingredients or flavorings in the form of bars, drops, or
19pieces. "Candy" does not include any preparation that contains
20flour or requires refrigeration.
21 Notwithstanding any other provisions of this Act,
22beginning September 1, 2009, "nonprescription medicines and
23drugs" does not include grooming and hygiene products. For
24purposes of this Section, "grooming and hygiene products"
25includes, but is not limited to, soaps and cleaning solutions,
26shampoo, toothpaste, mouthwash, antiperspirants, and sun tan

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1lotions and screens, unless those products are available by
2prescription only, regardless of whether the products meet the
3definition of "over-the-counter-drugs". For the purposes of
4this paragraph, "over-the-counter-drug" means a drug for human
5use that contains a label that identifies the product as a drug
6as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
7label includes:
8 (A) A "Drug Facts" panel; or
9 (B) A statement of the "active ingredient(s)" with a
10 list of those ingredients contained in the compound,
11 substance or preparation.
12 Beginning on the effective date of this amendatory Act of
13the 98th General Assembly, "prescription and nonprescription
14medicines and drugs" includes medical cannabis purchased from
15a registered dispensing organization under the Compassionate
16Use of Medical Cannabis Program Act.
17 As used in this Section, "adult use cannabis" means
18cannabis subject to tax under the Cannabis Cultivation
19Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
20and does not include cannabis subject to tax under the
21Compassionate Use of Medical Cannabis Program Act.
22 Beginning July 1, 2021, in addition to all other rates of
23tax imposed under this Act, a surcharge of 1% is imposed on the
24selling price of firearm ammunition. "Firearm ammunition" has
25the meaning given to that term under Section 31A-0.1 of the
26Criminal Code of 2012.

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1 If the property that is purchased at retail from a
2retailer is acquired outside Illinois and used outside
3Illinois before being brought to Illinois for use here and is
4taxable under this Act, the "selling price" on which the tax is
5computed shall be reduced by an amount that represents a
6reasonable allowance for depreciation for the period of prior
7out-of-state use.
8(Source: P.A. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19;
9101-593, eff. 12-4-19.)
10 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
11 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
12and trailers that are required to be registered with an agency
13of this State, each retailer required or authorized to collect
14the tax imposed by this Act shall pay to the Department the
15amount of such tax (except as otherwise provided) at the time
16when he is required to file his return for the period during
17which such tax was collected, less a discount of 2.1% prior to
18January 1, 1990, and 1.75% on and after January 1, 1990, or $5
19per calendar year, whichever is greater, which is allowed to
20reimburse the retailer for expenses incurred in collecting the
21tax, keeping records, preparing and filing returns, remitting
22the tax and supplying data to the Department on request. The
23discount under this Section is not allowed for the 1.25%
24portion of taxes paid on aviation fuel that is subject to the
25revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.

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147133. In the case of retailers who report and pay the tax on a
2transaction by transaction basis, as provided in this Section,
3such discount shall be taken with each such tax remittance
4instead of when such retailer files his periodic return. The
5discount allowed under this Section is allowed only for
6returns that are filed in the manner required by this Act. The
7Department may disallow the discount for retailers whose
8certificate of registration is revoked at the time the return
9is filed, but only if the Department's decision to revoke the
10certificate of registration has become final. A retailer need
11not remit that part of any tax collected by him to the extent
12that he is required to remit and does remit the tax imposed by
13the Retailers' Occupation Tax Act, with respect to the sale of
14the same property.
15 Where such tangible personal property is sold under a
16conditional sales contract, or under any other form of sale
17wherein the payment of the principal sum, or a part thereof, is
18extended beyond the close of the period for which the return is
19filed, the retailer, in collecting the tax (except as to motor
20vehicles, watercraft, aircraft, and trailers that are required
21to be registered with an agency of this State), may collect for
22each tax return period, only the tax applicable to that part of
23the selling price actually received during such tax return
24period.
25 Except as provided in this Section, on or before the
26twentieth day of each calendar month, such retailer shall file

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1a return for the preceding calendar month. Such return shall
2be filed on forms prescribed by the Department and shall
3furnish such information as the Department may reasonably
4require. On and after January 1, 2018, except for returns for
5motor vehicles, watercraft, aircraft, and trailers that are
6required to be registered with an agency of this State, with
7respect to retailers whose annual gross receipts average
8$20,000 or more, all returns required to be filed pursuant to
9this Act shall be filed electronically. Retailers who
10demonstrate that they do not have access to the Internet or
11demonstrate hardship in filing electronically may petition the
12Department to waive the electronic filing requirement.
13 The Department may require returns to be filed on a
14quarterly basis. If so required, a return for each calendar
15quarter shall be filed on or before the twentieth day of the
16calendar month following the end of such calendar quarter. The
17taxpayer shall also file a return with the Department for each
18of the first two months of each calendar quarter, on or before
19the twentieth day of the following calendar month, stating:
20 1. The name of the seller;
21 2. The address of the principal place of business from
22 which he engages in the business of selling tangible
23 personal property at retail in this State;
24 3. The total amount of taxable receipts received by
25 him during the preceding calendar month from sales of
26 tangible personal property by him during such preceding

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1 calendar month, including receipts from charge and time
2 sales, but less all deductions allowed by law;
3 4. The amount of credit provided in Section 2d of this
4 Act;
5 5. The amount of tax due;
6 5-5. The signature of the taxpayer; and
7 6. Such other reasonable information as the Department
8 may require.
9 Each retailer required or authorized to collect the tax
10imposed by this Act on aviation fuel sold at retail in this
11State during the preceding calendar month shall, instead of
12reporting and paying tax on aviation fuel as otherwise
13required by this Section, report and pay such tax on a separate
14aviation fuel tax return. The requirements related to the
15return shall be as otherwise provided in this Section.
16Notwithstanding any other provisions of this Act to the
17contrary, retailers collecting tax on aviation fuel shall file
18all aviation fuel tax returns and shall make all aviation fuel
19tax payments by electronic means in the manner and form
20required by the Department. For purposes of this Section,
21"aviation fuel" means jet fuel and aviation gasoline.
22 If a taxpayer fails to sign a return within 30 days after
23the proper notice and demand for signature by the Department,
24the return shall be considered valid and any amount shown to be
25due on the return shall be deemed assessed.
26 Notwithstanding any other provision of this Act to the

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1contrary, retailers subject to tax on cannabis shall file all
2cannabis tax returns and shall make all cannabis tax payments
3by electronic means in the manner and form required by the
4Department.
5 Beginning October 1, 1993, a taxpayer who has an average
6monthly tax liability of $150,000 or more shall make all
7payments required by rules of the Department by electronic
8funds transfer. Beginning October 1, 1994, a taxpayer who has
9an average monthly tax liability of $100,000 or more shall
10make all payments required by rules of the Department by
11electronic funds transfer. Beginning October 1, 1995, a
12taxpayer who has an average monthly tax liability of $50,000
13or more shall make all payments required by rules of the
14Department by electronic funds transfer. Beginning October 1,
152000, a taxpayer who has an annual tax liability of $200,000 or
16more shall make all payments required by rules of the
17Department by electronic funds transfer. The term "annual tax
18liability" shall be the sum of the taxpayer's liabilities
19under this Act, and under all other State and local occupation
20and use tax laws administered by the Department, for the
21immediately preceding calendar year. The term "average monthly
22tax liability" means the sum of the taxpayer's liabilities
23under this Act, and under all other State and local occupation
24and use tax laws administered by the Department, for the
25immediately preceding calendar year divided by 12. Beginning
26on October 1, 2002, a taxpayer who has a tax liability in the

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1amount set forth in subsection (b) of Section 2505-210 of the
2Department of Revenue Law shall make all payments required by
3rules of the Department by electronic funds transfer.
4 Before August 1 of each year beginning in 1993, the
5Department shall notify all taxpayers required to make
6payments by electronic funds transfer. All taxpayers required
7to make payments by electronic funds transfer shall make those
8payments for a minimum of one year beginning on October 1.
9 Any taxpayer not required to make payments by electronic
10funds transfer may make payments by electronic funds transfer
11with the permission of the Department.
12 All taxpayers required to make payment by electronic funds
13transfer and any taxpayers authorized to voluntarily make
14payments by electronic funds transfer shall make those
15payments in the manner authorized by the Department.
16 The Department shall adopt such rules as are necessary to
17effectuate a program of electronic funds transfer and the
18requirements of this Section.
19 Before October 1, 2000, if the taxpayer's average monthly
20tax liability to the Department under this Act, the Retailers'
21Occupation Tax Act, the Service Occupation Tax Act, the
22Service Use Tax Act was $10,000 or more during the preceding 4
23complete calendar quarters, he shall file a return with the
24Department each month by the 20th day of the month next
25following the month during which such tax liability is
26incurred and shall make payments to the Department on or

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1before the 7th, 15th, 22nd and last day of the month during
2which such liability is incurred. On and after October 1,
32000, if the taxpayer's average monthly tax liability to the
4Department under this Act, the Retailers' Occupation Tax Act,
5the Service Occupation Tax Act, and the Service Use Tax Act was
6$20,000 or more during the preceding 4 complete calendar
7quarters, he shall file a return with the Department each
8month by the 20th day of the month next following the month
9during which such tax liability is incurred and shall make
10payment to the Department on or before the 7th, 15th, 22nd and
11last day of the month during which such liability is incurred.
12If the month during which such tax liability is incurred began
13prior to January 1, 1985, each payment shall be in an amount
14equal to 1/4 of the taxpayer's actual liability for the month
15or an amount set by the Department not to exceed 1/4 of the
16average monthly liability of the taxpayer to the Department
17for the preceding 4 complete calendar quarters (excluding the
18month of highest liability and the month of lowest liability
19in such 4 quarter period). If the month during which such tax
20liability is incurred begins on or after January 1, 1985, and
21prior to January 1, 1987, each payment shall be in an amount
22equal to 22.5% of the taxpayer's actual liability for the
23month or 27.5% of the taxpayer's liability for the same
24calendar month of the preceding year. If the month during
25which such tax liability is incurred begins on or after
26January 1, 1987, and prior to January 1, 1988, each payment

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1shall be in an amount equal to 22.5% of the taxpayer's actual
2liability for the month or 26.25% of the taxpayer's liability
3for the same calendar month of the preceding year. If the month
4during which such tax liability is incurred begins on or after
5January 1, 1988, and prior to January 1, 1989, or begins on or
6after January 1, 1996, each payment shall be in an amount equal
7to 22.5% of the taxpayer's actual liability for the month or
825% of the taxpayer's liability for the same calendar month of
9the preceding year. If the month during which such tax
10liability is incurred begins on or after January 1, 1989, and
11prior to January 1, 1996, each payment shall be in an amount
12equal to 22.5% of the taxpayer's actual liability for the
13month or 25% of the taxpayer's liability for the same calendar
14month of the preceding year or 100% of the taxpayer's actual
15liability for the quarter monthly reporting period. The amount
16of such quarter monthly payments shall be credited against the
17final tax liability of the taxpayer's return for that month.
18Before October 1, 2000, once applicable, the requirement of
19the making of quarter monthly payments to the Department shall
20continue until such taxpayer's average monthly liability to
21the Department during the preceding 4 complete calendar
22quarters (excluding the month of highest liability and the
23month of lowest liability) is less than $9,000, or until such
24taxpayer's average monthly liability to the Department as
25computed for each calendar quarter of the 4 preceding complete
26calendar quarter period is less than $10,000. However, if a

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1taxpayer can show the Department that a substantial change in
2the taxpayer's business has occurred which causes the taxpayer
3to anticipate that his average monthly tax liability for the
4reasonably foreseeable future will fall below the $10,000
5threshold stated above, then such taxpayer may petition the
6Department for change in such taxpayer's reporting status. On
7and after October 1, 2000, once applicable, the requirement of
8the making of quarter monthly payments to the Department shall
9continue until such taxpayer's average monthly liability to
10the Department during the preceding 4 complete calendar
11quarters (excluding the month of highest liability and the
12month of lowest liability) is less than $19,000 or until such
13taxpayer's average monthly liability to the Department as
14computed for each calendar quarter of the 4 preceding complete
15calendar quarter period is less than $20,000. However, if a
16taxpayer can show the Department that a substantial change in
17the taxpayer's business has occurred which causes the taxpayer
18to anticipate that his average monthly tax liability for the
19reasonably foreseeable future will fall below the $20,000
20threshold stated above, then such taxpayer may petition the
21Department for a change in such taxpayer's reporting status.
22The Department shall change such taxpayer's reporting status
23unless it finds that such change is seasonal in nature and not
24likely to be long term. If any such quarter monthly payment is
25not paid at the time or in the amount required by this Section,
26then the taxpayer shall be liable for penalties and interest

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1on the difference between the minimum amount due and the
2amount of such quarter monthly payment actually and timely
3paid, except insofar as the taxpayer has previously made
4payments for that month to the Department in excess of the
5minimum payments previously due as provided in this Section.
6The Department shall make reasonable rules and regulations to
7govern the quarter monthly payment amount and quarter monthly
8payment dates for taxpayers who file on other than a calendar
9monthly basis.
10 If any such payment provided for in this Section exceeds
11the taxpayer's liabilities under this Act, the Retailers'
12Occupation Tax Act, the Service Occupation Tax Act and the
13Service Use Tax Act, as shown by an original monthly return,
14the Department shall issue to the taxpayer a credit memorandum
15no later than 30 days after the date of payment, which
16memorandum may be submitted by the taxpayer to the Department
17in payment of tax liability subsequently to be remitted by the
18taxpayer to the Department or be assigned by the taxpayer to a
19similar taxpayer under this Act, the Retailers' Occupation Tax
20Act, the Service Occupation Tax Act or the Service Use Tax Act,
21in accordance with reasonable rules and regulations to be
22prescribed by the Department, except that if such excess
23payment is shown on an original monthly return and is made
24after December 31, 1986, no credit memorandum shall be issued,
25unless requested by the taxpayer. If no such request is made,
26the taxpayer may credit such excess payment against tax

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1liability subsequently to be remitted by the taxpayer to the
2Department under this Act, the Retailers' Occupation Tax Act,
3the Service Occupation Tax Act or the Service Use Tax Act, in
4accordance with reasonable rules and regulations prescribed by
5the Department. If the Department subsequently determines that
6all or any part of the credit taken was not actually due to the
7taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
8be reduced by 2.1% or 1.75% of the difference between the
9credit taken and that actually due, and the taxpayer shall be
10liable for penalties and interest on such difference.
11 If the retailer is otherwise required to file a monthly
12return and if the retailer's average monthly tax liability to
13the Department does not exceed $200, the Department may
14authorize his returns to be filed on a quarter annual basis,
15with the return for January, February, and March of a given
16year being due by April 20 of such year; with the return for
17April, May and June of a given year being due by July 20 of
18such year; with the return for July, August and September of a
19given year being due by October 20 of such year, and with the
20return for October, November and December of a given year
21being due by January 20 of the following year.
22 If the retailer is otherwise required to file a monthly or
23quarterly return and if the retailer's average monthly tax
24liability to the Department does not exceed $50, the
25Department may authorize his returns to be filed on an annual
26basis, with the return for a given year being due by January 20

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1of the following year.
2 Such quarter annual and annual returns, as to form and
3substance, shall be subject to the same requirements as
4monthly returns.
5 Notwithstanding any other provision in this Act concerning
6the time within which a retailer may file his return, in the
7case of any retailer who ceases to engage in a kind of business
8which makes him responsible for filing returns under this Act,
9such retailer shall file a final return under this Act with the
10Department not more than one month after discontinuing such
11business.
12 In addition, with respect to motor vehicles, watercraft,
13aircraft, and trailers that are required to be registered with
14an agency of this State, except as otherwise provided in this
15Section, every retailer selling this kind of tangible personal
16property shall file, with the Department, upon a form to be
17prescribed and supplied by the Department, a separate return
18for each such item of tangible personal property which the
19retailer sells, except that if, in the same transaction, (i) a
20retailer of aircraft, watercraft, motor vehicles or trailers
21transfers more than one aircraft, watercraft, motor vehicle or
22trailer to another aircraft, watercraft, motor vehicle or
23trailer retailer for the purpose of resale or (ii) a retailer
24of aircraft, watercraft, motor vehicles, or trailers transfers
25more than one aircraft, watercraft, motor vehicle, or trailer
26to a purchaser for use as a qualifying rolling stock as

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1provided in Section 3-55 of this Act, then that seller may
2report the transfer of all the aircraft, watercraft, motor
3vehicles or trailers involved in that transaction to the
4Department on the same uniform invoice-transaction reporting
5return form. For purposes of this Section, "watercraft" means
6a Class 2, Class 3, or Class 4 watercraft as defined in Section
73-2 of the Boat Registration and Safety Act, a personal
8watercraft, or any boat equipped with an inboard motor.
9 In addition, with respect to motor vehicles, watercraft,
10aircraft, and trailers that are required to be registered with
11an agency of this State, every person who is engaged in the
12business of leasing or renting such items and who, in
13connection with such business, sells any such item to a
14retailer for the purpose of resale is, notwithstanding any
15other provision of this Section to the contrary, authorized to
16meet the return-filing requirement of this Act by reporting
17the transfer of all the aircraft, watercraft, motor vehicles,
18or trailers transferred for resale during a month to the
19Department on the same uniform invoice-transaction reporting
20return form on or before the 20th of the month following the
21month in which the transfer takes place. Notwithstanding any
22other provision of this Act to the contrary, all returns filed
23under this paragraph must be filed by electronic means in the
24manner and form as required by the Department.
25 The transaction reporting return in the case of motor
26vehicles or trailers that are required to be registered with

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1an agency of this State, shall be the same document as the
2Uniform Invoice referred to in Section 5-402 of the Illinois
3Vehicle Code and must show the name and address of the seller;
4the name and address of the purchaser; the amount of the
5selling price including the amount allowed by the retailer for
6traded-in property, if any; the amount allowed by the retailer
7for the traded-in tangible personal property, if any, to the
8extent to which Section 2 of this Act allows an exemption for
9the value of traded-in property; the balance payable after
10deducting such trade-in allowance from the total selling
11price; the amount of tax due from the retailer with respect to
12such transaction; the amount of tax collected from the
13purchaser by the retailer on such transaction (or satisfactory
14evidence that such tax is not due in that particular instance,
15if that is claimed to be the fact); the place and date of the
16sale; a sufficient identification of the property sold; such
17other information as is required in Section 5-402 of the
18Illinois Vehicle Code, and such other information as the
19Department may reasonably require.
20 The transaction reporting return in the case of watercraft
21and aircraft must show the name and address of the seller; the
22name and address of the purchaser; the amount of the selling
23price including the amount allowed by the retailer for
24traded-in property, if any; the amount allowed by the retailer
25for the traded-in tangible personal property, if any, to the
26extent to which Section 2 of this Act allows an exemption for

HB0238- 21 -LRB102 10056 CMG 15376 b
1the value of traded-in property; the balance payable after
2deducting such trade-in allowance from the total selling
3price; the amount of tax due from the retailer with respect to
4such transaction; the amount of tax collected from the
5purchaser by the retailer on such transaction (or satisfactory
6evidence that such tax is not due in that particular instance,
7if that is claimed to be the fact); the place and date of the
8sale, a sufficient identification of the property sold, and
9such other information as the Department may reasonably
10require.
11 Such transaction reporting return shall be filed not later
12than 20 days after the date of delivery of the item that is
13being sold, but may be filed by the retailer at any time sooner
14than that if he chooses to do so. The transaction reporting
15return and tax remittance or proof of exemption from the tax
16that is imposed by this Act may be transmitted to the
17Department by way of the State agency with which, or State
18officer with whom, the tangible personal property must be
19titled or registered (if titling or registration is required)
20if the Department and such agency or State officer determine
21that this procedure will expedite the processing of
22applications for title or registration.
23 With each such transaction reporting return, the retailer
24shall remit the proper amount of tax due (or shall submit
25satisfactory evidence that the sale is not taxable if that is
26the case), to the Department or its agents, whereupon the

HB0238- 22 -LRB102 10056 CMG 15376 b
1Department shall issue, in the purchaser's name, a tax receipt
2(or a certificate of exemption if the Department is satisfied
3that the particular sale is tax exempt) which such purchaser
4may submit to the agency with which, or State officer with
5whom, he must title or register the tangible personal property
6that is involved (if titling or registration is required) in
7support of such purchaser's application for an Illinois
8certificate or other evidence of title or registration to such
9tangible personal property.
10 No retailer's failure or refusal to remit tax under this
11Act precludes a user, who has paid the proper tax to the
12retailer, from obtaining his certificate of title or other
13evidence of title or registration (if titling or registration
14is required) upon satisfying the Department that such user has
15paid the proper tax (if tax is due) to the retailer. The
16Department shall adopt appropriate rules to carry out the
17mandate of this paragraph.
18 If the user who would otherwise pay tax to the retailer
19wants the transaction reporting return filed and the payment
20of tax or proof of exemption made to the Department before the
21retailer is willing to take these actions and such user has not
22paid the tax to the retailer, such user may certify to the fact
23of such delay by the retailer, and may (upon the Department
24being satisfied of the truth of such certification) transmit
25the information required by the transaction reporting return
26and the remittance for tax or proof of exemption directly to

HB0238- 23 -LRB102 10056 CMG 15376 b
1the Department and obtain his tax receipt or exemption
2determination, in which event the transaction reporting return
3and tax remittance (if a tax payment was required) shall be
4credited by the Department to the proper retailer's account
5with the Department, but without the 2.1% or 1.75% discount
6provided for in this Section being allowed. When the user pays
7the tax directly to the Department, he shall pay the tax in the
8same amount and in the same form in which it would be remitted
9if the tax had been remitted to the Department by the retailer.
10 Where a retailer collects the tax with respect to the
11selling price of tangible personal property which he sells and
12the purchaser thereafter returns such tangible personal
13property and the retailer refunds the selling price thereof to
14the purchaser, such retailer shall also refund, to the
15purchaser, the tax so collected from the purchaser. When
16filing his return for the period in which he refunds such tax
17to the purchaser, the retailer may deduct the amount of the tax
18so refunded by him to the purchaser from any other use tax
19which such retailer may be required to pay or remit to the
20Department, as shown by such return, if the amount of the tax
21to be deducted was previously remitted to the Department by
22such retailer. If the retailer has not previously remitted the
23amount of such tax to the Department, he is entitled to no
24deduction under this Act upon refunding such tax to the
25purchaser.
26 Any retailer filing a return under this Section shall also

HB0238- 24 -LRB102 10056 CMG 15376 b
1include (for the purpose of paying tax thereon) the total tax
2covered by such return upon the selling price of tangible
3personal property purchased by him at retail from a retailer,
4but as to which the tax imposed by this Act was not collected
5from the retailer filing such return, and such retailer shall
6remit the amount of such tax to the Department when filing such
7return.
8 If experience indicates such action to be practicable, the
9Department may prescribe and furnish a combination or joint
10return which will enable retailers, who are required to file
11returns hereunder and also under the Retailers' Occupation Tax
12Act, to furnish all the return information required by both
13Acts on the one form.
14 Where the retailer has more than one business registered
15with the Department under separate registration under this
16Act, such retailer may not file each return that is due as a
17single return covering all such registered businesses, but
18shall file separate returns for each such registered business.
19 Beginning January 1, 1990, each month the Department shall
20pay into the State and Local Sales Tax Reform Fund, a special
21fund in the State Treasury which is hereby created, the net
22revenue realized for the preceding month from the 1% tax
23imposed under this Act.
24 Beginning January 1, 1990, each month the Department shall
25pay into the County and Mass Transit District Fund 4% of the
26net revenue realized for the preceding month from the 6.25%

HB0238- 25 -LRB102 10056 CMG 15376 b
1general rate on the selling price of tangible personal
2property which is purchased outside Illinois at retail from a
3retailer and which is titled or registered by an agency of this
4State's government.
5 Beginning January 1, 1990, each month the Department shall
6pay into the State and Local Sales Tax Reform Fund, a special
7fund in the State Treasury, 20% of the net revenue realized for
8the preceding month from the 6.25% general rate on the selling
9price of tangible personal property, other than (i) tangible
10personal property which is purchased outside Illinois at
11retail from a retailer and which is titled or registered by an
12agency of this State's government and (ii) aviation fuel sold
13on or after December 1, 2019. This exception for aviation fuel
14only applies for so long as the revenue use requirements of 49
15U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
16 For aviation fuel sold on or after December 1, 2019, each
17month the Department shall pay into the State Aviation Program
18Fund 20% of the net revenue realized for the preceding month
19from the 6.25% general rate on the selling price of aviation
20fuel, less an amount estimated by the Department to be
21required for refunds of the 20% portion of the tax on aviation
22fuel under this Act, which amount shall be deposited into the
23Aviation Fuel Sales Tax Refund Fund. The Department shall only
24pay moneys into the State Aviation Program Fund and the
25Aviation Fuels Sales Tax Refund Fund under this Act for so long
26as the revenue use requirements of 49 U.S.C. 47107(b) and 49

HB0238- 26 -LRB102 10056 CMG 15376 b
1U.S.C. 47133 are binding on the State.
2 Beginning August 1, 2000, each month the Department shall
3pay into the State and Local Sales Tax Reform Fund 100% of the
4net revenue realized for the preceding month from the 1.25%
5rate on the selling price of motor fuel and gasohol. Beginning
6September 1, 2010, each month the Department shall pay into
7the State and Local Sales Tax Reform Fund 100% of the net
8revenue realized for the preceding month from the 1.25% rate
9on the selling price of sales tax holiday items.
10 Beginning January 1, 1990, each month the Department shall
11pay into the Local Government Tax Fund 16% of the net revenue
12realized for the preceding month from the 6.25% general rate
13on the selling price of tangible personal property which is
14purchased outside Illinois at retail from a retailer and which
15is titled or registered by an agency of this State's
16government.
17 Beginning October 1, 2009, each month the Department shall
18pay into the Capital Projects Fund an amount that is equal to
19an amount estimated by the Department to represent 80% of the
20net revenue realized for the preceding month from the sale of
21candy, grooming and hygiene products, and soft drinks that had
22been taxed at a rate of 1% prior to September 1, 2009 but that
23are now taxed at 6.25%.
24 Beginning July 1, 2011, each month the Department shall
25pay into the Clean Air Act Permit Fund 80% of the net revenue
26realized for the preceding month from the 6.25% general rate

HB0238- 27 -LRB102 10056 CMG 15376 b
1on the selling price of sorbents used in Illinois in the
2process of sorbent injection as used to comply with the
3Environmental Protection Act or the federal Clean Air Act, but
4the total payment into the Clean Air Act Permit Fund under this
5Act 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
8pay into the Underground Storage Tank Fund from the proceeds
9collected under this Act, the Service Use Tax Act, the Service
10Occupation Tax Act, and the Retailers' Occupation Tax Act an
11amount equal to the average monthly deficit in the Underground
12Storage Tank Fund during the prior year, as certified annually
13by the Illinois Environmental Protection Agency, but the total
14payment into the Underground Storage Tank Fund under this Act,
15the Service Use Tax Act, the Service Occupation Tax Act, and
16the Retailers' Occupation Tax Act shall not exceed $18,000,000
17in any State fiscal year. As used in this paragraph, the
18"average monthly deficit" shall be equal to the difference
19between the average monthly claims for payment by the fund and
20the average monthly revenues deposited into the fund,
21excluding payments made pursuant to this paragraph.
22 Beginning July 1, 2015, of the remainder of the moneys
23received by the Department under this Act, the Service Use Tax
24Act, the Service Occupation Tax Act, and the Retailers'
25Occupation Tax Act, each month the Department shall deposit
26$500,000 into the State Crime Laboratory Fund.

HB0238- 28 -LRB102 10056 CMG 15376 b
1 Beginning July 1, 2021, the Department shall pay into the
2Trauma Response Fund 100% of the net revenue realized for the
3preceding month from the 1% surcharge on the selling price of
4firearm ammunition.
5 Of the remainder of the moneys received by the Department
6pursuant to this Act, (a) 1.75% thereof shall be paid into the
7Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
8and after July 1, 1989, 3.8% thereof shall be paid into the
9Build Illinois Fund; provided, however, that if in any fiscal
10year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
11may be, of the moneys received by the Department and required
12to be paid into the Build Illinois Fund pursuant to Section 3
13of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
14Act, Section 9 of the Service Use Tax Act, and Section 9 of the
15Service Occupation Tax Act, such Acts being hereinafter called
16the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
17may be, of moneys being hereinafter called the "Tax Act
18Amount", and (2) the amount transferred to the Build Illinois
19Fund from the State and Local Sales Tax Reform Fund shall be
20less than the Annual Specified Amount (as defined in Section 3
21of the Retailers' Occupation Tax Act), an amount equal to the
22difference shall be immediately paid into the Build Illinois
23Fund from other moneys received by the Department pursuant to
24the Tax Acts; and further provided, that if on the last
25business day of any month the sum of (1) the Tax Act Amount
26required to be deposited into the Build Illinois Bond Account

HB0238- 29 -LRB102 10056 CMG 15376 b
1in the Build Illinois Fund during such month and (2) the amount
2transferred during such month to the Build Illinois Fund from
3the State and Local Sales Tax Reform Fund shall have been less
4than 1/12 of the Annual Specified Amount, an amount equal to
5the difference shall be immediately paid into the Build
6Illinois Fund from other moneys received by the Department
7pursuant to the Tax Acts; and, further provided, that in no
8event shall the payments required under the preceding proviso
9result in aggregate payments into the Build Illinois Fund
10pursuant to this clause (b) for any fiscal year in excess of
11the greater of (i) the Tax Act Amount or (ii) the Annual
12Specified Amount for such fiscal year; and, further provided,
13that the amounts payable into the Build Illinois Fund under
14this clause (b) shall be payable only until such time as the
15aggregate amount on deposit under each trust indenture
16securing Bonds issued and outstanding pursuant to the Build
17Illinois Bond Act is sufficient, taking into account any
18future investment income, to fully provide, in accordance with
19such indenture, for the defeasance of or the payment of the
20principal of, premium, if any, and interest on the Bonds
21secured by such indenture and on any Bonds expected to be
22issued thereafter and all fees and costs payable with respect
23thereto, all as certified by the Director of the Bureau of the
24Budget (now Governor's Office of Management and Budget). If on
25the last business day of any month in which Bonds are
26outstanding pursuant to the Build Illinois Bond Act, the

HB0238- 30 -LRB102 10056 CMG 15376 b
1aggregate of the moneys deposited in the Build Illinois Bond
2Account in the Build Illinois Fund in such month shall be less
3than the amount required to be transferred in such month from
4the Build Illinois Bond Account to the Build Illinois Bond
5Retirement and Interest Fund pursuant to Section 13 of the
6Build Illinois Bond Act, an amount equal to such deficiency
7shall be immediately paid from other moneys received by the
8Department pursuant to the Tax Acts to the Build Illinois
9Fund; provided, however, that any amounts paid to the Build
10Illinois Fund in any fiscal year pursuant to this sentence
11shall be deemed to constitute payments pursuant to clause (b)
12of the preceding sentence and shall reduce the amount
13otherwise payable for such fiscal year pursuant to clause (b)
14of the preceding sentence. The moneys received by the
15Department pursuant to this Act and required to be deposited
16into the Build Illinois Fund are subject to the pledge, claim
17and charge set forth in Section 12 of the Build Illinois Bond
18Act.
19 Subject to payment of amounts into the Build Illinois Fund
20as provided in the preceding paragraph or in any amendment
21thereto hereafter enacted, the following specified monthly
22installment of the amount requested in the certificate of the
23Chairman of the Metropolitan Pier and Exposition Authority
24provided under Section 8.25f of the State Finance Act, but not
25in excess of the sums designated as "Total Deposit", shall be
26deposited in the aggregate from collections under Section 9 of

HB0238- 31 -LRB102 10056 CMG 15376 b
1the Use Tax Act, Section 9 of the Service Use Tax Act, Section
29 of the Service Occupation Tax Act, and Section 3 of the
3Retailers' Occupation Tax Act into the McCormick Place
4Expansion Project Fund in the specified fiscal years.
5Fiscal YearTotal Deposit
61993 $0
71994 53,000,000
81995 58,000,000
91996 61,000,000
101997 64,000,000
111998 68,000,000
121999 71,000,000
132000 75,000,000
142001 80,000,000
152002 93,000,000
162003 99,000,000
172004103,000,000
182005108,000,000
192006113,000,000
202007119,000,000
212008126,000,000
222009132,000,000
232010139,000,000
242011146,000,000
252012153,000,000
262013161,000,000

HB0238- 32 -LRB102 10056 CMG 15376 b
12014170,000,000
22015179,000,000
32016189,000,000
42017199,000,000
52018210,000,000
62019221,000,000
72020233,000,000
82021300,000,000
92022300,000,000
102023300,000,000
112024 300,000,000
122025 300,000,000
132026 300,000,000
142027 375,000,000
152028 375,000,000
162029 375,000,000
172030 375,000,000
182031 375,000,000
192032 375,000,000
202033 375,000,000
212034375,000,000
222035375,000,000
232036450,000,000
24and
25each fiscal year
26thereafter that bonds

HB0238- 33 -LRB102 10056 CMG 15376 b
1are outstanding under
2Section 13.2 of the
3Metropolitan Pier and
4Exposition Authority Act,
5but not after fiscal year 2060.
6 Beginning July 20, 1993 and in each month of each fiscal
7year thereafter, one-eighth of the amount requested in the
8certificate of the Chairman of the Metropolitan Pier and
9Exposition Authority for that fiscal year, less the amount
10deposited into the McCormick Place Expansion Project Fund by
11the State Treasurer in the respective month under subsection
12(g) of Section 13 of the Metropolitan Pier and Exposition
13Authority Act, plus cumulative deficiencies in the deposits
14required under this Section for previous months and years,
15shall be deposited into the McCormick Place Expansion Project
16Fund, until the full amount requested for the fiscal year, but
17not in excess of the amount specified above as "Total
18Deposit", has been deposited.
19 Subject to payment of amounts into the Capital Projects
20Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
21and the McCormick Place Expansion Project Fund pursuant to the
22preceding paragraphs or in any amendments thereto hereafter
23enacted, for aviation fuel sold on or after December 1, 2019,
24the Department shall each month deposit into the Aviation Fuel
25Sales Tax Refund Fund an amount estimated by the Department to
26be required for refunds of the 80% portion of the tax on

HB0238- 34 -LRB102 10056 CMG 15376 b
1aviation fuel under this Act. The Department shall only
2deposit moneys into the Aviation Fuel Sales Tax Refund Fund
3under this paragraph for so long as the revenue use
4requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
5binding on the State.
6 Subject to payment of amounts into the Build Illinois Fund
7and the McCormick Place Expansion Project Fund pursuant to the
8preceding paragraphs or in any amendments thereto hereafter
9enacted, beginning July 1, 1993 and ending on September 30,
102013, the Department shall each month pay into the Illinois
11Tax Increment Fund 0.27% of 80% of the net revenue realized for
12the preceding month from the 6.25% general rate on the selling
13price of tangible personal property.
14 Subject to payment of amounts into the Build Illinois Fund
15and the McCormick Place Expansion Project Fund pursuant to the
16preceding paragraphs or in any amendments thereto hereafter
17enacted, beginning with the receipt of the first report of
18taxes paid by an eligible business and continuing for a
1925-year period, the Department shall each month pay into the
20Energy Infrastructure Fund 80% of the net revenue realized
21from the 6.25% general rate on the selling price of
22Illinois-mined coal that was sold to an eligible business. For
23purposes of this paragraph, the term "eligible business" means
24a new electric generating facility certified pursuant to
25Section 605-332 of the Department of Commerce and Economic
26Opportunity Law of the Civil Administrative Code of Illinois.

HB0238- 35 -LRB102 10056 CMG 15376 b
1 Subject to payment of amounts into the Build Illinois
2Fund, the McCormick Place Expansion Project Fund, the Illinois
3Tax Increment Fund, and the Energy Infrastructure Fund
4pursuant to the preceding paragraphs or in any amendments to
5this Section hereafter enacted, beginning on the first day of
6the first calendar month to occur on or after August 26, 2014
7(the effective date of Public Act 98-1098), each month, from
8the collections made under Section 9 of the Use Tax Act,
9Section 9 of the Service Use Tax Act, Section 9 of the Service
10Occupation Tax Act, and Section 3 of the Retailers' Occupation
11Tax Act, the Department shall pay into the Tax Compliance and
12Administration Fund, to be used, subject to appropriation, to
13fund additional auditors and compliance personnel at the
14Department of Revenue, an amount equal to 1/12 of 5% of 80% of
15the cash receipts collected during the preceding fiscal year
16by the Audit Bureau of the Department under the Use Tax Act,
17the Service Use Tax Act, the Service Occupation Tax Act, the
18Retailers' Occupation Tax Act, and associated local occupation
19and use taxes administered by the Department.
20 Subject to payments of amounts into the Build Illinois
21Fund, the McCormick Place Expansion Project Fund, the Illinois
22Tax Increment Fund, the Energy Infrastructure Fund, and the
23Tax Compliance and Administration Fund as provided in this
24Section, beginning on July 1, 2018 the Department shall pay
25each month into the Downstate Public Transportation Fund the
26moneys required to be so paid under Section 2-3 of the

HB0238- 36 -LRB102 10056 CMG 15376 b
1Downstate Public Transportation Act.
2 Subject to successful execution and delivery of a
3public-private agreement between the public agency and private
4entity and completion of the civic build, beginning on July 1,
52023, of the remainder of the moneys received by the
6Department under the Use Tax Act, the Service Use Tax Act, the
7Service Occupation Tax Act, and this Act, the Department shall
8deposit the following specified deposits in the aggregate from
9collections under the Use Tax Act, the Service Use Tax Act, the
10Service Occupation Tax Act, and the Retailers' Occupation Tax
11Act, as required under Section 8.25g of the State Finance Act
12for distribution consistent with the Public-Private
13Partnership for Civic and Transit Infrastructure Project Act.
14The moneys received by the Department pursuant to this Act and
15required to be deposited into the Civic and Transit
16Infrastructure Fund are subject to the pledge, claim, and
17charge set forth in Section 25-55 of the Public-Private
18Partnership for Civic and Transit Infrastructure Project Act.
19As used in this paragraph, "civic build", "private entity",
20"public-private agreement", and "public agency" have the
21meanings provided in Section 25-10 of the Public-Private
22Partnership 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

HB0238- 37 -LRB102 10056 CMG 15376 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
19the payment of amounts into the State and Local Sales Tax
20Reform Fund, the Build Illinois Fund, the McCormick Place
21Expansion Project Fund, the Illinois Tax Increment Fund, the
22Energy Infrastructure Fund, and the Tax Compliance and
23Administration Fund as provided in this Section, the
24Department shall pay each month into the Road Fund the amount
25estimated to represent 16% of the net revenue realized from
26the taxes imposed on motor fuel and gasohol. Beginning July 1,

HB0238- 38 -LRB102 10056 CMG 15376 b
12022 and until July 1, 2023, subject to the payment of amounts
2into the State and Local Sales Tax Reform Fund, the Build
3Illinois Fund, the McCormick Place Expansion Project Fund, the
4Illinois Tax Increment Fund, the Energy Infrastructure Fund,
5and the Tax Compliance and Administration Fund as provided in
6this Section, the Department shall pay each month into the
7Road Fund the amount estimated to represent 32% of the net
8revenue realized from the taxes imposed on motor fuel and
9gasohol. Beginning July 1, 2023 and until July 1, 2024,
10subject to the payment of amounts into the State and Local
11Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
12Place Expansion Project Fund, the Illinois Tax Increment Fund,
13the Energy Infrastructure Fund, and the Tax Compliance and
14Administration Fund as provided in this Section, the
15Department shall pay each month into the Road Fund the amount
16estimated to represent 48% of the net revenue realized from
17the taxes imposed on motor fuel and gasohol. Beginning July 1,
182024 and until July 1, 2025, subject to the payment of amounts
19into the State and Local Sales Tax Reform Fund, the Build
20Illinois Fund, the McCormick Place Expansion Project Fund, the
21Illinois Tax Increment Fund, the Energy Infrastructure Fund,
22and the Tax Compliance and Administration Fund as provided in
23this Section, the Department shall pay each month into the
24Road Fund the amount estimated to represent 64% of the net
25revenue realized from the taxes imposed on motor fuel and
26gasohol. Beginning on July 1, 2025, subject to the payment of

HB0238- 39 -LRB102 10056 CMG 15376 b
1amounts into the State and Local Sales Tax Reform Fund, the
2Build Illinois Fund, the McCormick Place Expansion Project
3Fund, the Illinois Tax Increment Fund, the Energy
4Infrastructure Fund, and the Tax Compliance and Administration
5Fund as provided in this Section, the Department shall pay
6each month into the Road Fund the amount estimated to
7represent 80% of the net revenue realized from the taxes
8imposed on motor fuel and gasohol. As used in this paragraph
9"motor fuel" has the meaning given to that term in Section 1.1
10of the Motor Fuel Tax Act, and "gasohol" has the meaning given
11to that term in Section 3-40 of this Act.
12 Of the remainder of the moneys received by the Department
13pursuant to this Act, 75% thereof shall be paid into the State
14Treasury and 25% shall be reserved in a special account and
15used only for the transfer to the Common School Fund as part of
16the monthly transfer from the General Revenue Fund in
17accordance with Section 8a of the State Finance Act.
18 As soon as possible after the first day of each month, upon
19certification of the Department of Revenue, the Comptroller
20shall order transferred and the Treasurer shall transfer from
21the General Revenue Fund to the Motor Fuel Tax Fund an amount
22equal to 1.7% of 80% of the net revenue realized under this Act
23for the second preceding month. Beginning April 1, 2000, this
24transfer is no longer required and shall not be made.
25 Net revenue realized for a month shall be the revenue
26collected by the State pursuant to this Act, less the amount

HB0238- 40 -LRB102 10056 CMG 15376 b
1paid out during that month as refunds to taxpayers for
2overpayment of liability.
3 For greater simplicity of administration, manufacturers,
4importers and wholesalers whose products are sold at retail in
5Illinois by numerous retailers, and who wish to do so, may
6assume the responsibility for accounting and paying to the
7Department all tax accruing under this Act with respect to
8such sales, if the retailers who are affected do not make
9written objection to the Department to this arrangement.
10(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
11100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
1215, Section 15-10, eff. 6-5-19; 101-10, Article 25, Section
1325-105, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
146-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
15 Section 15. The Service Use Tax Act is amended by changing
16Sections 3-10 and 9 as follows:
17 (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
18 Sec. 3-10. Rate of tax. Unless otherwise provided in this
19Section, the tax imposed by this Act is at the rate of 6.25% of
20the selling price of tangible personal property transferred as
21an incident to the sale of service, but, for the purpose of
22computing this tax, in no event shall the selling price be less
23than the cost price of the property to the serviceman.
24 Beginning on July 1, 2000 and through December 31, 2000,

HB0238- 41 -LRB102 10056 CMG 15376 b
1with respect to motor fuel, as defined in Section 1.1 of the
2Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
3the Use Tax Act, the tax is imposed at the rate of 1.25%.
4 With respect to gasohol, as defined in the Use Tax Act, the
5tax imposed by this Act applies to (i) 70% of the selling price
6of property transferred as an incident to the sale of service
7on or after January 1, 1990, and before July 1, 2003, (ii) 80%
8of the selling price of property transferred as an incident to
9the sale of service on or after July 1, 2003 and on or before
10July 1, 2017, and (iii) 100% of the selling price thereafter.
11If, at any time, however, the tax under this Act on sales of
12gasohol, as defined in the Use Tax Act, is imposed at the rate
13of 1.25%, then the tax imposed by this Act applies to 100% of
14the proceeds of sales of gasohol made during that time.
15 With respect to majority blended ethanol fuel, as defined
16in the Use Tax Act, the tax imposed by this Act does not apply
17to the selling price of property transferred as an incident to
18the sale of service on or after July 1, 2003 and on or before
19December 31, 2023 but applies to 100% of the selling price
20thereafter.
21 With respect to biodiesel blends, as defined in the Use
22Tax Act, with no less than 1% and no more than 10% biodiesel,
23the tax imposed by this Act applies to (i) 80% of the selling
24price of property transferred as an incident to the sale of
25service on or after July 1, 2003 and on or before December 31,
262018 and (ii) 100% of the proceeds of the selling price

HB0238- 42 -LRB102 10056 CMG 15376 b
1thereafter. If, at any time, however, the tax under this Act on
2sales of biodiesel blends, as defined in the Use Tax Act, with
3no less than 1% and no more than 10% biodiesel is imposed at
4the rate of 1.25%, then the tax imposed by this Act applies to
5100% of the proceeds of sales of biodiesel blends with no less
6than 1% and no more than 10% biodiesel made during that time.
7 With respect to 100% biodiesel, as defined in the Use Tax
8Act, and biodiesel blends, as defined in the Use Tax Act, with
9more than 10% but no more than 99% biodiesel, the tax imposed
10by this Act does not apply to the proceeds of the selling price
11of property transferred as an incident to the sale of service
12on or after July 1, 2003 and on or before December 31, 2023 but
13applies to 100% of the selling price thereafter.
14 At the election of any registered serviceman made for each
15fiscal year, sales of service in which the aggregate annual
16cost price of tangible personal property transferred as an
17incident to the sales of service is less than 35%, or 75% in
18the case of servicemen transferring prescription drugs or
19servicemen engaged in graphic arts production, of the
20aggregate annual total gross receipts from all sales of
21service, the tax imposed by this Act shall be based on the
22serviceman's cost price of the tangible personal property
23transferred as an incident to the sale of those services.
24 The tax shall be imposed at the rate of 1% on food prepared
25for immediate consumption and transferred incident to a sale
26of service subject to this Act or the Service Occupation Tax

HB0238- 43 -LRB102 10056 CMG 15376 b
1Act by an entity licensed under the Hospital Licensing Act,
2the Nursing Home Care Act, the ID/DD Community Care Act, the
3MC/DD Act, the Specialized Mental Health Rehabilitation Act of
42013, or the Child Care Act of 1969. The tax shall also be
5imposed at the rate of 1% on food for human consumption that is
6to be consumed off the premises where it is sold (other than
7alcoholic beverages, food consisting of or infused with adult
8use cannabis, soft drinks, and food that has been prepared for
9immediate consumption and is not otherwise included in this
10paragraph) and prescription and nonprescription medicines,
11drugs, medical appliances, products classified as Class III
12medical devices by the United States Food and Drug
13Administration that are used for cancer treatment pursuant to
14a prescription, as well as any accessories and components
15related to those devices, modifications to a motor vehicle for
16the purpose of rendering it usable by a person with a
17disability, and insulin, urine testing materials, syringes,
18and needles used by diabetics, for human use. For the purposes
19of this Section, until September 1, 2009: the term "soft
20drinks" means any complete, finished, ready-to-use,
21non-alcoholic drink, whether carbonated or not, including but
22not limited to soda water, cola, fruit juice, vegetable juice,
23carbonated water, and all other preparations commonly known as
24soft drinks of whatever kind or description that are contained
25in any closed or sealed bottle, can, carton, or container,
26regardless of size; but "soft drinks" does not include coffee,

HB0238- 44 -LRB102 10056 CMG 15376 b
1tea, non-carbonated water, infant formula, milk or milk
2products as defined in the Grade A Pasteurized Milk and Milk
3Products Act, or drinks containing 50% or more natural fruit
4or vegetable juice.
5 Notwithstanding any other provisions of this Act,
6beginning September 1, 2009, "soft drinks" means non-alcoholic
7beverages that contain natural or artificial sweeteners. "Soft
8drinks" do not include beverages that contain milk or milk
9products, soy, rice or similar milk substitutes, or greater
10than 50% of vegetable or fruit juice by volume.
11 Until August 1, 2009, and notwithstanding any other
12provisions of this Act, "food for human consumption that is to
13be consumed off the premises where it is sold" includes all
14food sold through a vending machine, except soft drinks and
15food products that are dispensed hot from a vending machine,
16regardless of the location of the vending machine. Beginning
17August 1, 2009, and notwithstanding any other provisions of
18this Act, "food for human consumption that is to be consumed
19off the premises where it is sold" includes all food sold
20through a vending machine, except soft drinks, candy, and food
21products that are dispensed hot from a vending machine,
22regardless of the location of the vending machine.
23 Notwithstanding any other provisions of this Act,
24beginning September 1, 2009, "food for human consumption that
25is to be consumed off the premises where it is sold" does not
26include candy. For purposes of this Section, "candy" means a

HB0238- 45 -LRB102 10056 CMG 15376 b
1preparation of sugar, honey, or other natural or artificial
2sweeteners in combination with chocolate, fruits, nuts or
3other ingredients or flavorings in the form of bars, drops, or
4pieces. "Candy" does not include any preparation that contains
5flour or requires refrigeration.
6 Notwithstanding any other provisions of this Act,
7beginning September 1, 2009, "nonprescription medicines and
8drugs" does not include grooming and hygiene products. For
9purposes of this Section, "grooming and hygiene products"
10includes, but is not limited to, soaps and cleaning solutions,
11shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
12lotions and screens, unless those products are available by
13prescription only, regardless of whether the products meet the
14definition of "over-the-counter-drugs". For the purposes of
15this paragraph, "over-the-counter-drug" means a drug for human
16use that contains a label that identifies the product as a drug
17as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
18label includes:
19 (A) A "Drug Facts" panel; or
20 (B) A statement of the "active ingredient(s)" with a
21 list of those ingredients contained in the compound,
22 substance or preparation.
23 Beginning on January 1, 2014 (the effective date of Public
24Act 98-122), "prescription and nonprescription medicines and
25drugs" includes medical cannabis purchased from a registered
26dispensing organization under the Compassionate Use of Medical

HB0238- 46 -LRB102 10056 CMG 15376 b
1Cannabis Program Act.
2 As used in this Section, "adult use cannabis" means
3cannabis subject to tax under the Cannabis Cultivation
4Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
5and does not include cannabis subject to tax under the
6Compassionate Use of Medical Cannabis Program Act.
7 Beginning July 1, 2021, in addition to all other rates of
8tax imposed under this Act, a surcharge of 1% is imposed on the
9selling price of firearm ammunition. "Firearm ammunition" has
10the meaning given to that term under Section 31A-0.1 of the
11Criminal Code of 2012.
12 If the property that is acquired from a serviceman is
13acquired outside Illinois and used outside Illinois before
14being brought to Illinois for use here and is taxable under
15this Act, the "selling price" on which the tax is computed
16shall be reduced by an amount that represents a reasonable
17allowance for depreciation for the period of prior
18out-of-state use.
19(Source: P.A. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19;
20101-593, eff. 12-4-19.)
21 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
22 Sec. 9. Each serviceman required or authorized to collect
23the tax herein imposed shall pay to the Department the amount
24of such tax (except as otherwise provided) at the time when he
25is required to file his return for the period during which such

HB0238- 47 -LRB102 10056 CMG 15376 b
1tax was collected, less a discount of 2.1% prior to January 1,
21990 and 1.75% on and after January 1, 1990, or $5 per calendar
3year, whichever is greater, which is allowed to reimburse the
4serviceman for expenses incurred in collecting the tax,
5keeping records, preparing and filing returns, remitting the
6tax and supplying data to the Department on request. The
7discount under this Section is not allowed for the 1.25%
8portion of taxes paid on aviation fuel that is subject to the
9revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1047133. The discount allowed under this Section is allowed only
11for returns that are filed in the manner required by this Act.
12The Department may disallow the discount for servicemen whose
13certificate of registration is revoked at the time the return
14is filed, but only if the Department's decision to revoke the
15certificate of registration has become final. A serviceman
16need not remit that part of any tax collected by him to the
17extent that he is required to pay and does pay the tax imposed
18by the Service Occupation Tax Act with respect to his sale of
19service involving the incidental transfer by him of the same
20property.
21 Except as provided hereinafter in this Section, on or
22before the twentieth day of each calendar month, such
23serviceman shall file a return for the preceding calendar
24month in accordance with reasonable Rules and Regulations to
25be promulgated by the Department. Such return shall be filed
26on a form prescribed by the Department and shall contain such

HB0238- 48 -LRB102 10056 CMG 15376 b
1information as the Department may reasonably require. On and
2after January 1, 2018, with respect to servicemen whose annual
3gross receipts average $20,000 or more, all returns required
4to be filed pursuant to this Act shall be filed
5electronically. Servicemen who demonstrate that they do not
6have access to the Internet or demonstrate hardship in filing
7electronically may petition the Department to waive the
8electronic filing requirement.
9 The Department may require returns to be filed on a
10quarterly basis. If so required, a return for each calendar
11quarter shall be filed on or before the twentieth day of the
12calendar month following the end of such calendar quarter. The
13taxpayer shall also file a return with the Department for each
14of the first two months of each calendar quarter, on or before
15the twentieth day of the following calendar month, stating:
16 1. The name of the seller;
17 2. The address of the principal place of business from
18 which he engages in business as a serviceman in this
19 State;
20 3. The total amount of taxable receipts received by
21 him during the preceding calendar month, including
22 receipts from charge and time sales, but less all
23 deductions allowed by law;
24 4. The amount of credit provided in Section 2d of this
25 Act;
26 5. The amount of tax due;

HB0238- 49 -LRB102 10056 CMG 15376 b
1 5-5. The signature of the taxpayer; and
2 6. Such other reasonable information as the Department
3 may require.
4 Each serviceman required or authorized to collect the tax
5imposed by this Act on aviation fuel transferred as an
6incident of a sale of service in this State during the
7preceding calendar month shall, instead of reporting and
8paying tax on aviation fuel as otherwise required by this
9Section, report and pay such tax on a separate aviation fuel
10tax return. The requirements related to the return shall be as
11otherwise provided in this Section. Notwithstanding any other
12provisions of this Act to the contrary, servicemen collecting
13tax on aviation fuel shall file all aviation fuel tax returns
14and shall make all aviation fuel tax payments by electronic
15means in the manner and form required by the Department. For
16purposes of this Section, "aviation fuel" means jet fuel and
17aviation gasoline.
18 If a taxpayer fails to sign a return within 30 days after
19the proper notice and demand for signature by the Department,
20the return shall be considered valid and any amount shown to be
21due on the return shall be deemed assessed.
22 Notwithstanding any other provision of this Act to the
23contrary, servicemen subject to tax on cannabis shall file all
24cannabis tax returns and shall make all cannabis tax payments
25by electronic means in the manner and form required by the
26Department.

HB0238- 50 -LRB102 10056 CMG 15376 b
1 Beginning October 1, 1993, a taxpayer who has an average
2monthly tax liability of $150,000 or more shall make all
3payments required by rules of the Department by electronic
4funds transfer. Beginning October 1, 1994, a taxpayer who has
5an average monthly tax liability of $100,000 or more shall
6make all payments required by rules of the Department by
7electronic funds transfer. Beginning October 1, 1995, a
8taxpayer who has an average monthly tax liability of $50,000
9or more shall make all payments required by rules of the
10Department by electronic funds transfer. Beginning October 1,
112000, a taxpayer who has an annual tax liability of $200,000 or
12more shall make all payments required by rules of the
13Department by electronic funds transfer. The term "annual tax
14liability" shall be the sum of the taxpayer's liabilities
15under this Act, and under all other State and local occupation
16and use tax laws administered by the Department, for the
17immediately preceding calendar year. The term "average monthly
18tax liability" means the sum of the taxpayer's liabilities
19under this Act, and under all other State and local occupation
20and use tax laws administered by the Department, for the
21immediately preceding calendar year divided by 12. Beginning
22on October 1, 2002, a taxpayer who has a tax liability in the
23amount set forth in subsection (b) of Section 2505-210 of the
24Department of Revenue Law shall make all payments required by
25rules of the Department by electronic funds transfer.
26 Before August 1 of each year beginning in 1993, the

HB0238- 51 -LRB102 10056 CMG 15376 b
1Department shall notify all taxpayers required to make
2payments by electronic funds transfer. All taxpayers required
3to make payments by electronic funds transfer shall make those
4payments for a minimum of one year beginning on October 1.
5 Any taxpayer not required to make payments by electronic
6funds transfer may make payments by electronic funds transfer
7with the permission of the Department.
8 All taxpayers required to make payment by electronic funds
9transfer and any taxpayers authorized to voluntarily make
10payments by electronic funds transfer shall make those
11payments in the manner authorized by the Department.
12 The Department shall adopt such rules as are necessary to
13effectuate a program of electronic funds transfer and the
14requirements of this Section.
15 If the serviceman is otherwise required to file a monthly
16return and if the serviceman's average monthly tax liability
17to the Department does not exceed $200, the Department may
18authorize his returns to be filed on a quarter annual basis,
19with the return for January, February and March of a given year
20being due by April 20 of such year; with the return for April,
21May and June of a given year being due by July 20 of such year;
22with the return for July, August and September of a given year
23being due by October 20 of such year, and with the return for
24October, November and December of a given year being due by
25January 20 of the following year.
26 If the serviceman is otherwise required to file a monthly

HB0238- 52 -LRB102 10056 CMG 15376 b
1or quarterly return and if the serviceman's average monthly
2tax liability to the Department does not exceed $50, the
3Department may authorize his returns to be filed on an annual
4basis, with the return for a given year being due by January 20
5of the following year.
6 Such quarter annual and annual returns, as to form and
7substance, shall be subject to the same requirements as
8monthly returns.
9 Notwithstanding any other provision in this Act concerning
10the time within which a serviceman may file his return, in the
11case of any serviceman who ceases to engage in a kind of
12business which makes him responsible for filing returns under
13this Act, such serviceman shall file a final return under this
14Act with the Department not more than 1 month after
15discontinuing such business.
16 Where a serviceman collects the tax with respect to the
17selling price of property which he sells and the purchaser
18thereafter returns such property and the serviceman refunds
19the selling price thereof to the purchaser, such serviceman
20shall also refund, to the purchaser, the tax so collected from
21the purchaser. When filing his return for the period in which
22he refunds such tax to the purchaser, the serviceman may
23deduct the amount of the tax so refunded by him to the
24purchaser from any other Service Use Tax, Service Occupation
25Tax, retailers' occupation tax or use tax which such
26serviceman may be required to pay or remit to the Department,

HB0238- 53 -LRB102 10056 CMG 15376 b
1as shown by such return, provided that the amount of the tax to
2be deducted shall previously have been remitted to the
3Department by such serviceman. If the serviceman shall not
4previously have remitted the amount of such tax to the
5Department, he shall be entitled to no deduction hereunder
6upon refunding such tax to the purchaser.
7 Any serviceman filing a return hereunder shall also
8include the total tax upon the selling price of tangible
9personal property purchased for use by him as an incident to a
10sale of service, and such serviceman shall remit the amount of
11such tax to the Department when filing such return.
12 If experience indicates such action to be practicable, the
13Department may prescribe and furnish a combination or joint
14return which will enable servicemen, who are required to file
15returns hereunder and also under the Service Occupation Tax
16Act, to furnish all the return information required by both
17Acts on the one form.
18 Where the serviceman has more than one business registered
19with the Department under separate registration hereunder,
20such serviceman shall not file each return that is due as a
21single return covering all such registered businesses, but
22shall file separate returns for each such registered business.
23 Beginning January 1, 1990, each month the Department shall
24pay into the State and Local Tax Reform Fund, a special fund in
25the State Treasury, the net revenue realized for the preceding
26month from the 1% tax imposed under this Act.

HB0238- 54 -LRB102 10056 CMG 15376 b
1 Beginning January 1, 1990, each month the Department shall
2pay into the State and Local Sales Tax Reform Fund 20% of the
3net revenue realized for the preceding month from the 6.25%
4general rate on transfers of tangible personal property, other
5than (i) tangible personal property which is purchased outside
6Illinois at retail from a retailer and which is titled or
7registered by an agency of this State's government and (ii)
8aviation fuel sold on or after December 1, 2019. This
9exception for aviation fuel only applies for so long as the
10revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1147133 are binding on the State.
12 For aviation fuel sold on or after December 1, 2019, each
13month the Department shall pay into the State Aviation Program
14Fund 20% of the net revenue realized for the preceding month
15from the 6.25% general rate on the selling price of aviation
16fuel, less an amount estimated by the Department to be
17required for refunds of the 20% portion of the tax on aviation
18fuel under this Act, which amount shall be deposited into the
19Aviation Fuel Sales Tax Refund Fund. The Department shall only
20pay moneys into the State Aviation Program Fund and the
21Aviation Fuel Sales Tax Refund Fund under this Act for so long
22as the revenue use requirements of 49 U.S.C. 47107(b) and 49
23U.S.C. 47133 are binding on the State.
24 Beginning August 1, 2000, each month the Department shall
25pay into the State and Local Sales Tax Reform Fund 100% of the
26net revenue realized for the preceding month from the 1.25%

HB0238- 55 -LRB102 10056 CMG 15376 b
1rate on the selling price of motor fuel and gasohol.
2 Beginning October 1, 2009, each month the Department shall
3pay into the Capital Projects Fund an amount that is equal to
4an amount estimated by the Department to represent 80% of the
5net revenue realized for the preceding month from the sale of
6candy, grooming and hygiene products, and soft drinks that had
7been taxed at a rate of 1% prior to September 1, 2009 but that
8are now taxed at 6.25%.
9 Beginning July 1, 2013, each month the Department shall
10pay into the Underground Storage Tank Fund from the proceeds
11collected under this Act, the Use Tax Act, the Service
12Occupation Tax Act, and the Retailers' Occupation Tax Act an
13amount equal to the average monthly deficit in the Underground
14Storage Tank Fund during the prior year, as certified annually
15by the Illinois Environmental Protection Agency, but the total
16payment into the Underground Storage Tank Fund under this Act,
17the Use Tax Act, the Service Occupation Tax Act, and the
18Retailers' Occupation Tax Act shall not exceed $18,000,000 in
19any State fiscal year. As used in this paragraph, the "average
20monthly deficit" shall be equal to the difference between the
21average monthly claims for payment by the fund and the average
22monthly revenues deposited into the fund, excluding payments
23made pursuant to this paragraph.
24 Beginning July 1, 2015, of the remainder of the moneys
25received by the Department under the Use Tax Act, this Act, the
26Service Occupation Tax Act, and the Retailers' Occupation Tax

HB0238- 56 -LRB102 10056 CMG 15376 b
1Act, each month the Department shall deposit $500,000 into the
2State Crime Laboratory Fund.
3 Beginning July 1, 2021, the Department shall pay into the
4Trauma Response Fund 100% of the net revenue realized for the
5preceding month from the 1% surcharge on the selling price of
6firearm ammunition.
7 Of the remainder of the moneys received by the Department
8pursuant to this Act, (a) 1.75% thereof shall be paid into the
9Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
10and after July 1, 1989, 3.8% thereof shall be paid into the
11Build Illinois Fund; provided, however, that if in any fiscal
12year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
13may be, of the moneys received by the Department and required
14to be paid into the Build Illinois Fund pursuant to Section 3
15of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
16Act, Section 9 of the Service Use Tax Act, and Section 9 of the
17Service Occupation Tax Act, such Acts being hereinafter called
18the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
19may be, of moneys being hereinafter called the "Tax Act
20Amount", and (2) the amount transferred to the Build Illinois
21Fund from the State and Local Sales Tax Reform Fund shall be
22less than the Annual Specified Amount (as defined in Section 3
23of the Retailers' Occupation Tax Act), an amount equal to the
24difference shall be immediately paid into the Build Illinois
25Fund from other moneys received by the Department pursuant to
26the Tax Acts; and further provided, that if on the last

HB0238- 57 -LRB102 10056 CMG 15376 b
1business day of any month the sum of (1) the Tax Act Amount
2required to be deposited into the Build Illinois Bond Account
3in the Build Illinois Fund during such month and (2) the amount
4transferred during such month to the Build Illinois Fund from
5the State and Local Sales Tax Reform Fund shall have been less
6than 1/12 of the Annual Specified Amount, an amount equal to
7the difference shall be immediately paid into the Build
8Illinois Fund from other moneys received by the Department
9pursuant to the Tax Acts; and, further provided, that in no
10event shall the payments required under the preceding proviso
11result in aggregate payments into the Build Illinois Fund
12pursuant to this clause (b) for any fiscal year in excess of
13the greater of (i) the Tax Act Amount or (ii) the Annual
14Specified Amount for such fiscal year; and, further provided,
15that the amounts payable into the Build Illinois Fund under
16this clause (b) shall be payable only until such time as the
17aggregate amount on deposit under each trust indenture
18securing Bonds issued and outstanding pursuant to the Build
19Illinois Bond Act is sufficient, taking into account any
20future investment income, to fully provide, in accordance with
21such indenture, for the defeasance of or the payment of the
22principal of, premium, if any, and interest on the Bonds
23secured by such indenture and on any Bonds expected to be
24issued thereafter and all fees and costs payable with respect
25thereto, all as certified by the Director of the Bureau of the
26Budget (now Governor's Office of Management and Budget). If on

HB0238- 58 -LRB102 10056 CMG 15376 b
1the last business day of any month in which Bonds are
2outstanding pursuant to the Build Illinois Bond Act, the
3aggregate of the moneys deposited in the Build Illinois Bond
4Account in the Build Illinois Fund in such month shall be less
5than the amount required to be transferred in such month from
6the Build Illinois Bond Account to the Build Illinois Bond
7Retirement and Interest Fund pursuant to Section 13 of the
8Build Illinois Bond Act, an amount equal to such deficiency
9shall be immediately paid from other moneys received by the
10Department pursuant to the Tax Acts to the Build Illinois
11Fund; provided, however, that any amounts paid to the Build
12Illinois Fund in any fiscal year pursuant to this sentence
13shall be deemed to constitute payments pursuant to clause (b)
14of the preceding sentence and shall reduce the amount
15otherwise payable for such fiscal year pursuant to clause (b)
16of the preceding sentence. The moneys received by the
17Department pursuant to this Act and required to be deposited
18into the Build Illinois Fund are subject to the pledge, claim
19and charge set forth in Section 12 of the Build Illinois Bond
20Act.
21 Subject to payment of amounts into the Build Illinois Fund
22as provided in the preceding paragraph or in any amendment
23thereto hereafter enacted, the following specified monthly
24installment of the amount requested in the certificate of the
25Chairman of the Metropolitan Pier and Exposition Authority
26provided under Section 8.25f of the State Finance Act, but not

HB0238- 59 -LRB102 10056 CMG 15376 b
1in excess of the sums designated as "Total Deposit", shall be
2deposited in the aggregate from collections under Section 9 of
3the Use Tax Act, Section 9 of the Service Use Tax Act, Section
49 of the Service Occupation Tax Act, and Section 3 of the
5Retailers' Occupation Tax Act into the McCormick Place
6Expansion Project Fund in the specified fiscal years.
7Fiscal YearTotal Deposit
81993 $0
91994 53,000,000
101995 58,000,000
111996 61,000,000
121997 64,000,000
131998 68,000,000
141999 71,000,000
152000 75,000,000
162001 80,000,000
172002 93,000,000
182003 99,000,000
192004103,000,000
202005108,000,000
212006113,000,000
222007119,000,000
232008126,000,000
242009132,000,000
252010139,000,000

HB0238- 60 -LRB102 10056 CMG 15376 b
12011146,000,000
22012153,000,000
32013161,000,000
42014170,000,000
52015179,000,000
62016189,000,000
72017199,000,000
82018210,000,000
92019221,000,000
102020233,000,000
112021300,000,000
122022300,000,000
132023300,000,000
142024 300,000,000
152025 300,000,000
162026 300,000,000
172027 375,000,000
182028 375,000,000
192029 375,000,000
202030 375,000,000
212031 375,000,000
222032 375,000,000
232033 375,000,000
242034375,000,000
252035375,000,000
262036450,000,000

HB0238- 61 -LRB102 10056 CMG 15376 b
1and
2each fiscal year
3thereafter that bonds
4are outstanding under
5Section 13.2 of the
6Metropolitan Pier and
7Exposition Authority Act,
8but not after fiscal year 2060.
9 Beginning July 20, 1993 and in each month of each fiscal
10year thereafter, one-eighth of the amount requested in the
11certificate of the Chairman of the Metropolitan Pier and
12Exposition Authority for that fiscal year, less the amount
13deposited into the McCormick Place Expansion Project Fund by
14the State Treasurer in the respective month under subsection
15(g) of Section 13 of the Metropolitan Pier and Exposition
16Authority Act, plus cumulative deficiencies in the deposits
17required under this Section for previous months and years,
18shall be deposited into the McCormick Place Expansion Project
19Fund, until the full amount requested for the fiscal year, but
20not in excess of the amount specified above as "Total
21Deposit", has been deposited.
22 Subject to payment of amounts into the Capital Projects
23Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
24and the McCormick Place Expansion Project Fund pursuant to the
25preceding paragraphs or in any amendments thereto hereafter
26enacted, for aviation fuel sold on or after December 1, 2019,

HB0238- 62 -LRB102 10056 CMG 15376 b
1the Department shall each month deposit into the Aviation Fuel
2Sales Tax Refund Fund an amount estimated by the Department to
3be required for refunds of the 80% portion of the tax on
4aviation fuel under this Act. The Department shall only
5deposit moneys into the Aviation Fuel Sales Tax Refund Fund
6under this paragraph for so long as the revenue use
7requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
8binding on the State.
9 Subject to payment of amounts into the Build Illinois Fund
10and the McCormick Place Expansion Project Fund pursuant to the
11preceding paragraphs or in any amendments thereto hereafter
12enacted, beginning July 1, 1993 and ending on September 30,
132013, the Department shall each month pay into the Illinois
14Tax Increment Fund 0.27% of 80% of the net revenue realized for
15the preceding month from the 6.25% general rate on the selling
16price of tangible personal property.
17 Subject to payment of amounts into the Build Illinois Fund
18and the McCormick Place Expansion Project Fund pursuant to the
19preceding paragraphs or in any amendments thereto hereafter
20enacted, beginning with the receipt of the first report of
21taxes paid by an eligible business and continuing for a
2225-year period, the Department shall each month pay into the
23Energy Infrastructure Fund 80% of the net revenue realized
24from the 6.25% general rate on the selling price of
25Illinois-mined coal that was sold to an eligible business. For
26purposes of this paragraph, the term "eligible business" means

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1a new electric generating facility certified pursuant to
2Section 605-332 of the Department of Commerce and Economic
3Opportunity Law of the Civil Administrative Code of Illinois.
4 Subject to payment of amounts into the Build Illinois
5Fund, the McCormick Place Expansion Project Fund, the Illinois
6Tax Increment Fund, and the Energy Infrastructure Fund
7pursuant to the preceding paragraphs or in any amendments to
8this Section hereafter enacted, beginning on the first day of
9the first calendar month to occur on or after August 26, 2014
10(the effective date of Public Act 98-1098), each month, from
11the collections made under Section 9 of the Use Tax Act,
12Section 9 of the Service Use Tax Act, Section 9 of the Service
13Occupation Tax Act, and Section 3 of the Retailers' Occupation
14Tax Act, the Department shall pay into the Tax Compliance and
15Administration Fund, to be used, subject to appropriation, to
16fund additional auditors and compliance personnel at the
17Department of Revenue, an amount equal to 1/12 of 5% of 80% of
18the cash receipts collected during the preceding fiscal year
19by the Audit Bureau of the Department under the Use Tax Act,
20the Service Use Tax Act, the Service Occupation Tax Act, the
21Retailers' Occupation Tax Act, and associated local occupation
22and use taxes administered by the Department.
23 Subject to payments of amounts into the Build Illinois
24Fund, the McCormick Place Expansion Project Fund, the Illinois
25Tax Increment Fund, the Energy Infrastructure Fund, and the
26Tax Compliance and Administration Fund as provided in this

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1Section, beginning on July 1, 2018 the Department shall pay
2each month into the Downstate Public Transportation Fund the
3moneys required to be so paid under Section 2-3 of the
4Downstate Public Transportation Act.
5 Subject to successful execution and delivery of a
6public-private agreement between the public agency and private
7entity and completion of the civic build, beginning on July 1,
82023, of the remainder of the moneys received by the
9Department under the Use Tax Act, the Service Use Tax Act, the
10Service Occupation Tax Act, and this Act, the Department shall
11deposit the following specified deposits in the aggregate from
12collections under the Use Tax Act, the Service Use Tax Act, the
13Service Occupation Tax Act, and the Retailers' Occupation Tax
14Act, as required under Section 8.25g of the State Finance Act
15for distribution consistent with the Public-Private
16Partnership for Civic and Transit Infrastructure Project Act.
17The moneys received by the Department pursuant to this Act and
18required to be deposited into the Civic and Transit
19Infrastructure Fund are subject to the pledge, claim, and
20charge set forth in Section 25-55 of the Public-Private
21Partnership for Civic and Transit Infrastructure Project Act.
22As used in this paragraph, "civic build", "private entity",
23"public-private agreement", and "public agency" have the
24meanings provided in Section 25-10 of the Public-Private
25Partnership for Civic and Transit Infrastructure Project Act.
26 Fiscal Year............................Total Deposit

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1 2024....................................$200,000,000
2 2025....................................$206,000,000
3 2026....................................$212,200,000
4 2027....................................$218,500,000
5 2028....................................$225,100,000
6 2029....................................$288,700,000
7 2030....................................$298,900,000
8 2031....................................$309,300,000
9 2032....................................$320,100,000
10 2033....................................$331,200,000
11 2034....................................$341,200,000
12 2035....................................$351,400,000
13 2036....................................$361,900,000
14 2037....................................$372,800,000
15 2038....................................$384,000,000
16 2039....................................$395,500,000
17 2040....................................$407,400,000
18 2041....................................$419,600,000
19 2042....................................$432,200,000
20 2043....................................$445,100,000
21 Beginning July 1, 2021 and until July 1, 2022, subject to
22the payment of amounts into the State and Local Sales Tax
23Reform Fund, the Build Illinois Fund, the McCormick Place
24Expansion Project Fund, the Illinois Tax Increment Fund, the
25Energy Infrastructure Fund, and the Tax Compliance and
26Administration Fund as provided in this Section, the

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1Department shall pay each month into the Road Fund the amount
2estimated to represent 16% of the net revenue realized from
3the taxes imposed on motor fuel and gasohol. Beginning July 1,
42022 and until July 1, 2023, subject to the payment of amounts
5into the State and Local Sales Tax Reform Fund, the Build
6Illinois Fund, the McCormick Place Expansion Project Fund, the
7Illinois Tax Increment Fund, the Energy Infrastructure Fund,
8and the Tax Compliance and Administration Fund as provided in
9this Section, the Department shall pay each month into the
10Road Fund the amount estimated to represent 32% of the net
11revenue realized from the taxes imposed on motor fuel and
12gasohol. Beginning July 1, 2023 and until July 1, 2024,
13subject to the payment of amounts into the State and Local
14Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
15Place Expansion Project Fund, the Illinois Tax Increment Fund,
16the Energy Infrastructure Fund, and the Tax Compliance and
17Administration Fund as provided in this Section, the
18Department shall pay each month into the Road Fund the amount
19estimated to represent 48% of the net revenue realized from
20the taxes imposed on motor fuel and gasohol. Beginning July 1,
212024 and until July 1, 2025, subject to the payment of amounts
22into the State and Local Sales Tax Reform Fund, the Build
23Illinois Fund, the McCormick Place Expansion Project Fund, the
24Illinois Tax Increment Fund, the Energy Infrastructure Fund,
25and the Tax Compliance and Administration Fund as provided in
26this Section, the Department shall pay each month into the

HB0238- 67 -LRB102 10056 CMG 15376 b
1Road Fund the amount estimated to represent 64% of the net
2revenue realized from the taxes imposed on motor fuel and
3gasohol. Beginning on July 1, 2025, subject to the payment of
4amounts into the State and Local Sales Tax Reform Fund, the
5Build Illinois Fund, the McCormick Place Expansion Project
6Fund, the Illinois Tax Increment Fund, the Energy
7Infrastructure Fund, and the Tax Compliance and Administration
8Fund as provided in this Section, the Department shall pay
9each month into the Road Fund the amount estimated to
10represent 80% of the net revenue realized from the taxes
11imposed on motor fuel and gasohol. As used in this paragraph
12"motor fuel" has the meaning given to that term in Section 1.1
13of the Motor Fuel Tax Act, and "gasohol" has the meaning given
14to that term in Section 3-40 of the Use Tax Act.
15 Of the remainder of the moneys received by the Department
16pursuant to this Act, 75% thereof shall be paid into the
17General Revenue Fund of the State Treasury and 25% shall be
18reserved in a special account and used only for the transfer to
19the Common School Fund as part of the monthly transfer from the
20General Revenue Fund in accordance with Section 8a of the
21State Finance Act.
22 As soon as possible after the first day of each month, upon
23certification of the Department of Revenue, the Comptroller
24shall order transferred and the Treasurer shall transfer from
25the General Revenue Fund to the Motor Fuel Tax Fund an amount
26equal to 1.7% of 80% of the net revenue realized under this Act

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1for the second preceding month. Beginning April 1, 2000, this
2transfer is no longer required and shall not be made.
3 Net revenue realized for a month shall be the revenue
4collected by the State pursuant to this Act, less the amount
5paid out during that month as refunds to taxpayers for
6overpayment of liability.
7(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
8100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
915, Section 15-15, eff. 6-5-19; 101-10, Article 25, Section
1025-110, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
116-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
12 Section 20. The Service Occupation Tax Act is amended by
13changing Sections 3-10 and 9 as follows:
14 (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
15 Sec. 3-10. Rate of tax. Unless otherwise provided in this
16Section, the tax imposed by this Act is at the rate of 6.25% of
17the "selling price", as defined in Section 2 of the Service Use
18Tax Act, of the tangible personal property. For the purpose of
19computing this tax, in no event shall the "selling price" be
20less than the cost price to the serviceman of the tangible
21personal property transferred. The selling price of each item
22of tangible personal property transferred as an incident of a
23sale of service may be shown as a distinct and separate item on
24the serviceman's billing to the service customer. If the

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1selling price is not so shown, the selling price of the
2tangible personal property is deemed to be 50% of the
3serviceman's entire billing to the service customer. When,
4however, a serviceman contracts to design, develop, and
5produce special order machinery or equipment, the tax imposed
6by this Act shall be based on the serviceman's cost price of
7the tangible personal property transferred incident to the
8completion of the contract.
9 Beginning on July 1, 2000 and through December 31, 2000,
10with respect to motor fuel, as defined in Section 1.1 of the
11Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
12the Use Tax Act, the tax is imposed at the rate of 1.25%.
13 With respect to gasohol, as defined in the Use Tax Act, the
14tax imposed by this Act shall apply to (i) 70% of the cost
15price of property transferred as an incident to the sale of
16service on or after January 1, 1990, and before July 1, 2003,
17(ii) 80% of the selling price of property transferred as an
18incident to the sale of service on or after July 1, 2003 and on
19or before July 1, 2017, and (iii) 100% of the cost price
20thereafter. If, at any time, however, the tax under this Act on
21sales of gasohol, as defined in the Use Tax Act, is imposed at
22the rate of 1.25%, then the tax imposed by this Act applies to
23100% of the proceeds of sales of gasohol made during that time.
24 With respect to majority blended ethanol fuel, as defined
25in the Use Tax Act, the tax imposed by this Act does not apply
26to the selling price of property transferred as an incident to

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1the sale of service on or after July 1, 2003 and on or before
2December 31, 2023 but applies to 100% of the selling price
3thereafter.
4 With respect to biodiesel blends, as defined in the Use
5Tax Act, with no less than 1% and no more than 10% biodiesel,
6the tax imposed by this Act applies to (i) 80% of the selling
7price of property transferred as an incident to the sale of
8service on or after July 1, 2003 and on or before December 31,
92018 and (ii) 100% of the proceeds of the selling price
10thereafter. If, at any time, however, the tax under this Act on
11sales of biodiesel blends, as defined in the Use Tax Act, with
12no less than 1% and no more than 10% biodiesel is imposed at
13the rate of 1.25%, then the tax imposed by this Act applies to
14100% of the proceeds of sales of biodiesel blends with no less
15than 1% and no more than 10% biodiesel made during that time.
16 With respect to 100% biodiesel, as defined in the Use Tax
17Act, and biodiesel blends, as defined in the Use Tax Act, with
18more than 10% but no more than 99% biodiesel material, the tax
19imposed by this Act does not apply to the proceeds of the
20selling price of property transferred as an incident to the
21sale of service on or after July 1, 2003 and on or before
22December 31, 2023 but applies to 100% of the selling price
23thereafter.
24 At the election of any registered serviceman made for each
25fiscal year, sales of service in which the aggregate annual
26cost price of tangible personal property transferred as an

HB0238- 71 -LRB102 10056 CMG 15376 b
1incident to the sales of service is less than 35%, or 75% in
2the case of servicemen transferring prescription drugs or
3servicemen engaged in graphic arts production, of the
4aggregate annual total gross receipts from all sales of
5service, the tax imposed by this Act shall be based on the
6serviceman's cost price of the tangible personal property
7transferred incident to the sale of those services.
8 The tax shall be imposed at the rate of 1% on food prepared
9for immediate consumption and transferred incident to a sale
10of service subject to this Act or the Service Occupation Tax
11Act by an entity licensed under the Hospital Licensing Act,
12the Nursing Home Care Act, the ID/DD Community Care Act, the
13MC/DD Act, the Specialized Mental Health Rehabilitation Act of
142013, or the Child Care Act of 1969. The tax shall also be
15imposed at the rate of 1% on food for human consumption that is
16to be consumed off the premises where it is sold (other than
17alcoholic beverages, food consisting of or infused with adult
18use cannabis, soft drinks, and food that has been prepared for
19immediate consumption and is not otherwise included in this
20paragraph) and prescription and nonprescription medicines,
21drugs, medical appliances, products classified as Class III
22medical devices by the United States Food and Drug
23Administration that are used for cancer treatment pursuant to
24a prescription, as well as any accessories and components
25related to those devices, modifications to a motor vehicle for
26the purpose of rendering it usable by a person with a

HB0238- 72 -LRB102 10056 CMG 15376 b
1disability, and insulin, urine testing materials, syringes,
2and needles used by diabetics, for human use. For the purposes
3of this Section, until September 1, 2009: the term "soft
4drinks" means any complete, finished, ready-to-use,
5non-alcoholic drink, whether carbonated or not, including but
6not limited to soda water, cola, fruit juice, vegetable juice,
7carbonated water, and all other preparations commonly known as
8soft drinks of whatever kind or description that are contained
9in any closed or sealed can, carton, or container, regardless
10of size; but "soft drinks" does not include coffee, tea,
11non-carbonated water, infant formula, milk or milk products as
12defined in the Grade A Pasteurized Milk and Milk Products Act,
13or drinks containing 50% or more natural fruit or vegetable
14juice.
15 Notwithstanding any other provisions of this Act,
16beginning September 1, 2009, "soft drinks" means non-alcoholic
17beverages that contain natural or artificial sweeteners. "Soft
18drinks" do not include beverages that contain milk or milk
19products, soy, rice or similar milk substitutes, or greater
20than 50% of vegetable or fruit juice by volume.
21 Until August 1, 2009, and notwithstanding any other
22provisions of this Act, "food for human consumption that is to
23be consumed off the premises where it is sold" includes all
24food sold through a vending machine, except soft drinks and
25food products that are dispensed hot from a vending machine,
26regardless of the location of the vending machine. Beginning

HB0238- 73 -LRB102 10056 CMG 15376 b
1August 1, 2009, and notwithstanding any other provisions of
2this Act, "food for human consumption that is to be consumed
3off the premises where it is sold" includes all food sold
4through a vending machine, except soft drinks, candy, and food
5products that are dispensed hot from a vending machine,
6regardless of the location of the vending machine.
7 Notwithstanding any other provisions of this Act,
8beginning September 1, 2009, "food for human consumption that
9is to be consumed off the premises where it is sold" does not
10include candy. For purposes of this Section, "candy" means a
11preparation of sugar, honey, or other natural or artificial
12sweeteners in combination with chocolate, fruits, nuts or
13other ingredients or flavorings in the form of bars, drops, or
14pieces. "Candy" does not include any preparation that contains
15flour or requires refrigeration.
16 Notwithstanding any other provisions of this Act,
17beginning September 1, 2009, "nonprescription medicines and
18drugs" does not include grooming and hygiene products. For
19purposes of this Section, "grooming and hygiene products"
20includes, but is not limited to, soaps and cleaning solutions,
21shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
22lotions and screens, unless those products are available by
23prescription only, regardless of whether the products meet the
24definition of "over-the-counter-drugs". For the purposes of
25this paragraph, "over-the-counter-drug" means a drug for human
26use that contains a label that identifies the product as a drug

HB0238- 74 -LRB102 10056 CMG 15376 b
1as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
2label includes:
3 (A) A "Drug Facts" panel; or
4 (B) A statement of the "active ingredient(s)" with a
5 list of those ingredients contained in the compound,
6 substance or preparation.
7 Beginning on January 1, 2014 (the effective date of Public
8Act 98-122), "prescription and nonprescription medicines and
9drugs" includes medical cannabis purchased from a registered
10dispensing organization under the Compassionate Use of Medical
11Cannabis Program Act.
12 As used in this Section, "adult use cannabis" means
13cannabis subject to tax under the Cannabis Cultivation
14Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
15and does not include cannabis subject to tax under the
16Compassionate Use of Medical Cannabis Program Act.
17 Beginning July 1, 2021, in addition to all other rates of
18tax imposed under this Act, a surcharge of 1% is imposed on the
19selling price of firearm ammunition. "Firearm ammunition" has
20the meaning given to that term under Section 31A-0.1 of the
21Criminal Code of 2012.
22(Source: P.A. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19;
23101-593, eff. 12-4-19.)
24 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
25 Sec. 9. Each serviceman required or authorized to collect

HB0238- 75 -LRB102 10056 CMG 15376 b
1the tax herein imposed shall pay to the Department the amount
2of such tax at the time when he is required to file his return
3for the period during which such tax was collectible, less a
4discount of 2.1% prior to January 1, 1990, and 1.75% on and
5after January 1, 1990, or $5 per calendar year, whichever is
6greater, which is allowed to reimburse the serviceman for
7expenses incurred in collecting the tax, keeping records,
8preparing and filing returns, remitting the tax and supplying
9data to the Department on request. The discount under this
10Section is not allowed for the 1.25% portion of taxes paid on
11aviation fuel that is subject to the revenue use requirements
12of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The discount
13allowed under this Section is allowed only for returns that
14are filed in the manner required by this Act. The Department
15may disallow the discount for servicemen whose certificate of
16registration is revoked at the time the return is filed, but
17only if the Department's decision to revoke the certificate of
18registration has become final.
19 Where such tangible personal property is sold under a
20conditional sales contract, or under any other form of sale
21wherein the payment of the principal sum, or a part thereof, is
22extended beyond the close of the period for which the return is
23filed, the serviceman, in collecting the tax may collect, for
24each tax return period, only the tax applicable to the part of
25the selling price actually received during such tax return
26period.

HB0238- 76 -LRB102 10056 CMG 15376 b
1 Except as provided hereinafter in this Section, on or
2before the twentieth day of each calendar month, such
3serviceman shall file a return for the preceding calendar
4month in accordance with reasonable rules and regulations to
5be promulgated by the Department of Revenue. Such return shall
6be filed on a form prescribed by the Department and shall
7contain such information as the Department may reasonably
8require. On and after January 1, 2018, with respect to
9servicemen whose annual gross receipts average $20,000 or
10more, all returns required to be filed pursuant to this Act
11shall be filed electronically. Servicemen who demonstrate that
12they do not have access to the Internet or demonstrate
13hardship in filing electronically may petition the Department
14to waive the electronic filing requirement.
15 The Department may require returns to be filed on a
16quarterly basis. If so required, a return for each calendar
17quarter shall be filed on or before the twentieth day of the
18calendar month following the end of such calendar quarter. The
19taxpayer shall also file a return with the Department for each
20of the first two months of each calendar quarter, on or before
21the twentieth day of the following calendar month, stating:
22 1. The name of the seller;
23 2. The address of the principal place of business from
24 which he engages in business as a serviceman in this
25 State;
26 3. The total amount of taxable receipts received by

HB0238- 77 -LRB102 10056 CMG 15376 b
1 him during the preceding calendar month, including
2 receipts from charge and time sales, but less all
3 deductions allowed by law;
4 4. The amount of credit provided in Section 2d of this
5 Act;
6 5. The amount of tax due;
7 5-5. The signature of the taxpayer; and
8 6. Such other reasonable information as the Department
9 may require.
10 Each serviceman required or authorized to collect the tax
11herein imposed on aviation fuel acquired as an incident to the
12purchase of a service in this State during the preceding
13calendar month shall, instead of reporting and paying tax as
14otherwise required by this Section, report and pay such tax on
15a separate aviation fuel tax return. The requirements related
16to the return shall be as otherwise provided in this Section.
17Notwithstanding any other provisions of this Act to the
18contrary, servicemen transferring aviation fuel incident to
19sales of service shall file all aviation fuel tax returns and
20shall make all aviation fuel tax payments by electronic means
21in the manner and form required by the Department. For
22purposes of this Section, "aviation fuel" means jet fuel and
23aviation gasoline.
24 If a taxpayer fails to sign a return within 30 days after
25the proper notice and demand for signature by the Department,
26the return shall be considered valid and any amount shown to be

HB0238- 78 -LRB102 10056 CMG 15376 b
1due on the return shall be deemed assessed.
2 Notwithstanding any other provision of this Act to the
3contrary, servicemen subject to tax on cannabis shall file all
4cannabis tax returns and shall make all cannabis tax payments
5by electronic means in the manner and form required by the
6Department.
7 Prior to October 1, 2003, and on and after September 1,
82004 a serviceman may accept a Manufacturer's Purchase Credit
9certification from a purchaser in satisfaction of Service Use
10Tax as provided in Section 3-70 of the Service Use Tax Act if
11the purchaser provides the appropriate documentation as
12required by Section 3-70 of the Service Use Tax Act. A
13Manufacturer's Purchase Credit certification, accepted prior
14to October 1, 2003 or on or after September 1, 2004 by a
15serviceman as provided in Section 3-70 of the Service Use Tax
16Act, may be used by that serviceman to satisfy Service
17Occupation Tax liability in the amount claimed in the
18certification, not to exceed 6.25% of the receipts subject to
19tax from a qualifying purchase. A Manufacturer's Purchase
20Credit reported on any original or amended return filed under
21this Act after October 20, 2003 for reporting periods prior to
22September 1, 2004 shall be disallowed. Manufacturer's Purchase
23Credit reported on annual returns due on or after January 1,
242005 will be disallowed for periods prior to September 1,
252004. No Manufacturer's Purchase Credit may be used after
26September 30, 2003 through August 31, 2004 to satisfy any tax

HB0238- 79 -LRB102 10056 CMG 15376 b
1liability imposed under this Act, including any audit
2liability.
3 If the serviceman's average monthly tax liability to the
4Department does not exceed $200, the Department may authorize
5his returns to be filed on a quarter annual basis, with the
6return for January, February and March of a given year being
7due by April 20 of such year; with the return for April, May
8and June of a given year being due by July 20 of such year;
9with the return for July, August and September of a given year
10being due by October 20 of such year, and with the return for
11October, November and December of a given year being due by
12January 20 of the following year.
13 If the serviceman's average monthly tax liability to the
14Department does not exceed $50, the Department may authorize
15his returns to be filed on an annual basis, with the return for
16a given year being due by January 20 of the following year.
17 Such quarter annual and annual returns, as to form and
18substance, shall be subject to the same requirements as
19monthly returns.
20 Notwithstanding any other provision in this Act concerning
21the time within which a serviceman may file his return, in the
22case of any serviceman who ceases to engage in a kind of
23business which makes him responsible for filing returns under
24this Act, such serviceman shall file a final return under this
25Act with the Department not more than 1 month after
26discontinuing such business.

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1 Beginning October 1, 1993, a taxpayer who has an average
2monthly tax liability of $150,000 or more shall make all
3payments required by rules of the Department by electronic
4funds transfer. Beginning October 1, 1994, a taxpayer who has
5an average monthly tax liability of $100,000 or more shall
6make all payments required by rules of the Department by
7electronic funds transfer. Beginning October 1, 1995, a
8taxpayer who has an average monthly tax liability of $50,000
9or more shall make all payments required by rules of the
10Department by electronic funds transfer. Beginning October 1,
112000, a taxpayer who has an annual tax liability of $200,000 or
12more shall make all payments required by rules of the
13Department by electronic funds transfer. The term "annual tax
14liability" shall be the sum of the taxpayer's liabilities
15under this Act, and under all other State and local occupation
16and use tax laws administered by the Department, for the
17immediately preceding calendar year. The term "average monthly
18tax liability" means the sum of the taxpayer's liabilities
19under this Act, and under all other State and local occupation
20and use tax laws administered by the Department, for the
21immediately preceding calendar year divided by 12. Beginning
22on October 1, 2002, a taxpayer who has a tax liability in the
23amount set forth in subsection (b) of Section 2505-210 of the
24Department of Revenue Law shall make all payments required by
25rules of the Department by electronic funds transfer.
26 Before August 1 of each year beginning in 1993, the

HB0238- 81 -LRB102 10056 CMG 15376 b
1Department shall notify all taxpayers required to make
2payments by electronic funds transfer. All taxpayers required
3to make payments by electronic funds transfer shall make those
4payments for a minimum of one year beginning on October 1.
5 Any taxpayer not required to make payments by electronic
6funds transfer may make payments by electronic funds transfer
7with the permission of the Department.
8 All taxpayers required to make payment by electronic funds
9transfer and any taxpayers authorized to voluntarily make
10payments by electronic funds transfer shall make those
11payments in the manner authorized by the Department.
12 The Department shall adopt such rules as are necessary to
13effectuate a program of electronic funds transfer and the
14requirements of this Section.
15 Where a serviceman collects the tax with respect to the
16selling price of tangible personal property which he sells and
17the purchaser thereafter returns such tangible personal
18property and the serviceman refunds the selling price thereof
19to the purchaser, such serviceman shall also refund, to the
20purchaser, the tax so collected from the purchaser. When
21filing his return for the period in which he refunds such tax
22to the purchaser, the serviceman may deduct the amount of the
23tax so refunded by him to the purchaser from any other Service
24Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
25Use Tax which such serviceman may be required to pay or remit
26to the Department, as shown by such return, provided that the

HB0238- 82 -LRB102 10056 CMG 15376 b
1amount of the tax to be deducted shall previously have been
2remitted to the Department by such serviceman. If the
3serviceman shall not previously have remitted the amount of
4such tax to the Department, he shall be entitled to no
5deduction hereunder upon refunding such tax to the purchaser.
6 If experience indicates such action to be practicable, the
7Department may prescribe and furnish a combination or joint
8return which will enable servicemen, who are required to file
9returns hereunder and also under the Retailers' Occupation Tax
10Act, the Use Tax Act or the Service Use Tax Act, to furnish all
11the return information required by all said Acts on the one
12form.
13 Where the serviceman has more than one business registered
14with the Department under separate registrations hereunder,
15such serviceman shall file separate returns for each
16registered business.
17 Beginning January 1, 1990, each month the Department shall
18pay into the Local Government Tax Fund the revenue realized
19for the preceding month from the 1% tax imposed under this Act.
20 Beginning January 1, 1990, each month the Department shall
21pay into the County and Mass Transit District Fund 4% of the
22revenue realized for the preceding month from the 6.25%
23general rate on sales of tangible personal property other than
24aviation fuel sold on or after December 1, 2019. This
25exception for aviation fuel only applies for so long as the
26revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.

HB0238- 83 -LRB102 10056 CMG 15376 b
147133 are binding on the State.
2 Beginning August 1, 2000, each month the Department shall
3pay into the County and Mass Transit District Fund 20% of the
4net revenue realized for the preceding month from the 1.25%
5rate on the selling price of motor fuel and gasohol.
6 Beginning January 1, 1990, each month the Department shall
7pay into the Local Government Tax Fund 16% of the revenue
8realized for the preceding month from the 6.25% general rate
9on transfers of tangible personal property other than aviation
10fuel sold on or after December 1, 2019. This exception for
11aviation fuel only applies for so long as the revenue use
12requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
13binding on the State.
14 For aviation fuel sold on or after December 1, 2019, each
15month the Department shall pay into the State Aviation Program
16Fund 20% of the net revenue realized for the preceding month
17from the 6.25% general rate on the selling price of aviation
18fuel, less an amount estimated by the Department to be
19required for refunds of the 20% portion of the tax on aviation
20fuel under this Act, which amount shall be deposited into the
21Aviation Fuel Sales Tax Refund Fund. The Department shall only
22pay moneys into the State Aviation Program Fund and the
23Aviation Fuel Sales Tax Refund Fund under this Act for so long
24as the revenue use requirements of 49 U.S.C. 47107(b) and 49
25U.S.C. 47133 are binding on the State.
26 Beginning August 1, 2000, each month the Department shall

HB0238- 84 -LRB102 10056 CMG 15376 b
1pay into the Local Government Tax Fund 80% of the net revenue
2realized for the preceding month from the 1.25% rate on the
3selling price of motor fuel and gasohol.
4 Beginning October 1, 2009, each month the Department shall
5pay into the Capital Projects Fund an amount that is equal to
6an amount estimated by the Department to represent 80% of the
7net revenue realized for the preceding month from the sale of
8candy, grooming and hygiene products, and soft drinks that had
9been taxed at a rate of 1% prior to September 1, 2009 but that
10are now taxed at 6.25%.
11 Beginning July 1, 2013, each month the Department shall
12pay into the Underground Storage Tank Fund from the proceeds
13collected under this Act, the Use Tax Act, the Service Use Tax
14Act, and the Retailers' Occupation Tax Act an amount equal to
15the average monthly deficit in the Underground Storage Tank
16Fund during the prior year, as certified annually by the
17Illinois Environmental Protection Agency, but the total
18payment into the Underground Storage Tank Fund under this Act,
19the Use Tax Act, the Service Use Tax Act, and the Retailers'
20Occupation Tax Act shall not exceed $18,000,000 in any State
21fiscal year. As used in this paragraph, the "average monthly
22deficit" shall be equal to the difference between the average
23monthly claims for payment by the fund and the average monthly
24revenues deposited into the fund, excluding payments made
25pursuant to this paragraph.
26 Beginning July 1, 2015, of the remainder of the moneys

HB0238- 85 -LRB102 10056 CMG 15376 b
1received by the Department under the Use Tax Act, the Service
2Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
3each month the Department shall deposit $500,000 into the
4State Crime Laboratory Fund.
5 Beginning July 1, 2021, the Department shall pay into the
6Trauma Response Fund 100% of the net revenue realized for the
7preceding month from the 1% surcharge on the selling price of
8firearm ammunition.
9 Of the remainder of the moneys received by the Department
10pursuant to this Act, (a) 1.75% thereof shall be paid into the
11Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
12and after July 1, 1989, 3.8% thereof shall be paid into the
13Build Illinois Fund; provided, however, that if in any fiscal
14year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
15may be, of the moneys received by the Department and required
16to be paid into the Build Illinois Fund pursuant to Section 3
17of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
18Act, Section 9 of the Service Use Tax Act, and Section 9 of the
19Service Occupation Tax Act, such Acts being hereinafter called
20the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
21may be, of moneys being hereinafter called the "Tax Act
22Amount", and (2) the amount transferred to the Build Illinois
23Fund from the State and Local Sales Tax Reform Fund shall be
24less than the Annual Specified Amount (as defined in Section 3
25of the Retailers' Occupation Tax Act), an amount equal to the
26difference shall be immediately paid into the Build Illinois

HB0238- 86 -LRB102 10056 CMG 15376 b
1Fund from other moneys received by the Department pursuant to
2the Tax Acts; and further provided, that if on the last
3business day of any month the sum of (1) the Tax Act Amount
4required to be deposited into the Build Illinois Account in
5the Build Illinois Fund during such month and (2) the amount
6transferred during such month to the Build Illinois Fund from
7the State and Local Sales Tax Reform Fund shall have been less
8than 1/12 of the Annual Specified Amount, an amount equal to
9the difference shall be immediately paid into the Build
10Illinois Fund from other moneys received by the Department
11pursuant to the Tax Acts; and, further provided, that in no
12event shall the payments required under the preceding proviso
13result in aggregate payments into the Build Illinois Fund
14pursuant to this clause (b) for any fiscal year in excess of
15the greater of (i) the Tax Act Amount or (ii) the Annual
16Specified Amount for such fiscal year; and, further provided,
17that the amounts payable into the Build Illinois Fund under
18this clause (b) shall be payable only until such time as the
19aggregate amount on deposit under each trust indenture
20securing Bonds issued and outstanding pursuant to the Build
21Illinois Bond Act is sufficient, taking into account any
22future investment income, to fully provide, in accordance with
23such indenture, for the defeasance of or the payment of the
24principal of, premium, if any, and interest on the Bonds
25secured by such indenture and on any Bonds expected to be
26issued thereafter and all fees and costs payable with respect

HB0238- 87 -LRB102 10056 CMG 15376 b
1thereto, all as certified by the Director of the Bureau of the
2Budget (now Governor's Office of Management and Budget). If on
3the last business day of any month in which Bonds are
4outstanding pursuant to the Build Illinois Bond Act, the
5aggregate of the moneys deposited in the Build Illinois Bond
6Account in the Build Illinois Fund in such month shall be less
7than the amount required to be transferred in such month from
8the Build Illinois Bond Account to the Build Illinois Bond
9Retirement and Interest Fund pursuant to Section 13 of the
10Build Illinois Bond Act, an amount equal to such deficiency
11shall be immediately paid from other moneys received by the
12Department pursuant to the Tax Acts to the Build Illinois
13Fund; provided, however, that any amounts paid to the Build
14Illinois Fund in any fiscal year pursuant to this sentence
15shall be deemed to constitute payments pursuant to clause (b)
16of the preceding sentence and shall reduce the amount
17otherwise payable for such fiscal year pursuant to clause (b)
18of the preceding sentence. The moneys received by the
19Department pursuant to this Act and required to be deposited
20into the Build Illinois Fund are subject to the pledge, claim
21and charge set forth in Section 12 of the Build Illinois Bond
22Act.
23 Subject to payment of amounts into the Build Illinois Fund
24as provided in the preceding paragraph or in any amendment
25thereto hereafter enacted, the following specified monthly
26installment of the amount requested in the certificate of the

HB0238- 88 -LRB102 10056 CMG 15376 b
1Chairman of the Metropolitan Pier and Exposition Authority
2provided under Section 8.25f of the State Finance Act, but not
3in excess of the sums designated as "Total Deposit", shall be
4deposited in the aggregate from collections under Section 9 of
5the Use Tax Act, Section 9 of the Service Use Tax Act, Section
69 of the Service Occupation Tax Act, and Section 3 of the
7Retailers' Occupation Tax Act into the McCormick Place
8Expansion Project Fund in the specified fiscal years.
9Fiscal YearTotal Deposit
101993 $0
111994 53,000,000
121995 58,000,000
131996 61,000,000
141997 64,000,000
151998 68,000,000
161999 71,000,000
172000 75,000,000
182001 80,000,000
192002 93,000,000
202003 99,000,000
212004103,000,000
222005108,000,000
232006113,000,000
242007119,000,000
252008126,000,000

HB0238- 89 -LRB102 10056 CMG 15376 b
12009132,000,000
22010139,000,000
32011146,000,000
42012153,000,000
52013161,000,000
62014170,000,000
72015179,000,000
82016189,000,000
92017199,000,000
102018210,000,000
112019221,000,000
122020233,000,000
132021300,000,000
142022300,000,000
152023300,000,000
162024 300,000,000
172025 300,000,000
182026 300,000,000
192027 375,000,000
202028 375,000,000
212029 375,000,000
222030 375,000,000
232031 375,000,000
242032 375,000,000
252033 375,000,000
262034375,000,000

HB0238- 90 -LRB102 10056 CMG 15376 b
12035375,000,000
22036450,000,000
3and
4each fiscal year
5thereafter that bonds
6are outstanding under
7Section 13.2 of the
8Metropolitan Pier and
9Exposition Authority Act,
10but not after fiscal year 2060.
11 Beginning July 20, 1993 and in each month of each fiscal
12year thereafter, one-eighth of the amount requested in the
13certificate of the Chairman of the Metropolitan Pier and
14Exposition Authority for that fiscal year, less the amount
15deposited into the McCormick Place Expansion Project Fund by
16the State Treasurer in the respective month under subsection
17(g) of Section 13 of the Metropolitan Pier and Exposition
18Authority Act, plus cumulative deficiencies in the deposits
19required under this Section for previous months and years,
20shall be deposited into the McCormick Place Expansion Project
21Fund, until the full amount requested for the fiscal year, but
22not in excess of the amount specified above as "Total
23Deposit", has been deposited.
24 Subject to payment of amounts into the Capital Projects
25Fund, the Build Illinois Fund, and the McCormick Place
26Expansion Project Fund pursuant to the preceding paragraphs or

HB0238- 91 -LRB102 10056 CMG 15376 b
1in any amendments thereto hereafter enacted, for aviation fuel
2sold on or after December 1, 2019, the Department shall each
3month deposit into the Aviation Fuel Sales Tax Refund Fund an
4amount estimated by the Department to be required for refunds
5of the 80% portion of the tax on aviation fuel under this Act.
6The Department shall only deposit moneys into the Aviation
7Fuel Sales Tax Refund Fund under this paragraph for so long as
8the revenue use requirements of 49 U.S.C. 47107(b) and 49
9U.S.C. 47133 are binding on the State.
10 Subject to payment of amounts into the Build Illinois Fund
11and the McCormick Place Expansion Project Fund pursuant to the
12preceding paragraphs or in any amendments thereto hereafter
13enacted, beginning July 1, 1993 and ending on September 30,
142013, the Department shall each month pay into the Illinois
15Tax Increment Fund 0.27% of 80% of the net revenue realized for
16the preceding month from the 6.25% general rate on the selling
17price of tangible personal property.
18 Subject to payment of amounts into the Build Illinois Fund
19and the McCormick Place Expansion Project Fund pursuant to the
20preceding paragraphs or in any amendments thereto hereafter
21enacted, beginning with the receipt of the first report of
22taxes paid by an eligible business and continuing for a
2325-year period, the Department shall each month pay into the
24Energy Infrastructure Fund 80% of the net revenue realized
25from the 6.25% general rate on the selling price of
26Illinois-mined coal that was sold to an eligible business. For

HB0238- 92 -LRB102 10056 CMG 15376 b
1purposes of this paragraph, the term "eligible business" means
2a new electric generating facility certified pursuant to
3Section 605-332 of the Department of Commerce and Economic
4Opportunity Law of the Civil Administrative Code of Illinois.
5 Subject to payment of amounts into the Build Illinois
6Fund, the McCormick Place Expansion Project Fund, the Illinois
7Tax Increment Fund, and the Energy Infrastructure Fund
8pursuant to the preceding paragraphs or in any amendments to
9this Section hereafter enacted, beginning on the first day of
10the first calendar month to occur on or after August 26, 2014
11(the effective date of Public Act 98-1098), each month, from
12the collections made under Section 9 of the Use Tax Act,
13Section 9 of the Service Use Tax Act, Section 9 of the Service
14Occupation Tax Act, and Section 3 of the Retailers' Occupation
15Tax Act, the Department shall pay into the Tax Compliance and
16Administration Fund, to be used, subject to appropriation, to
17fund additional auditors and compliance personnel at the
18Department of Revenue, an amount equal to 1/12 of 5% of 80% of
19the cash receipts collected during the preceding fiscal year
20by the Audit Bureau of the Department under the Use Tax Act,
21the Service Use Tax Act, the Service Occupation Tax Act, the
22Retailers' Occupation Tax Act, and associated local occupation
23and use taxes administered by the Department.
24 Subject to payments of amounts into the Build Illinois
25Fund, the McCormick Place Expansion Project Fund, the Illinois
26Tax Increment Fund, the Energy Infrastructure Fund, and the

HB0238- 93 -LRB102 10056 CMG 15376 b
1Tax Compliance and Administration Fund as provided in this
2Section, beginning on July 1, 2018 the Department shall pay
3each month into the Downstate Public Transportation Fund the
4moneys required to be so paid under Section 2-3 of the
5Downstate Public Transportation Act.
6 Subject to successful execution and delivery of a
7public-private agreement between the public agency and private
8entity and completion of the civic build, beginning on July 1,
92023, of the remainder of the moneys received by the
10Department under the Use Tax Act, the Service Use Tax Act, the
11Service Occupation Tax Act, and this Act, the Department shall
12deposit the following specified deposits in the aggregate from
13collections under the Use Tax Act, the Service Use Tax Act, the
14Service Occupation Tax Act, and the Retailers' Occupation Tax
15Act, as required under Section 8.25g of the State Finance Act
16for distribution consistent with the Public-Private
17Partnership for Civic and Transit Infrastructure Project Act.
18The moneys received by the Department pursuant to this Act and
19required to be deposited into the Civic and Transit
20Infrastructure Fund are subject to the pledge, claim and
21charge set forth in Section 25-55 of the Public-Private
22Partnership for Civic and Transit Infrastructure Project Act.
23As used in this paragraph, "civic build", "private entity",
24"public-private agreement", and "public agency" have the
25meanings provided in Section 25-10 of the Public-Private
26Partnership for Civic and Transit Infrastructure Project Act.

HB0238- 94 -LRB102 10056 CMG 15376 b
1 Fiscal Year............................Total Deposit
2 2024....................................$200,000,000
3 2025....................................$206,000,000
4 2026....................................$212,200,000
5 2027....................................$218,500,000
6 2028....................................$225,100,000
7 2029....................................$288,700,000
8 2030....................................$298,900,000
9 2031....................................$309,300,000
10 2032....................................$320,100,000
11 2033....................................$331,200,000
12 2034....................................$341,200,000
13 2035....................................$351,400,000
14 2036....................................$361,900,000
15 2037....................................$372,800,000
16 2038....................................$384,000,000
17 2039....................................$395,500,000
18 2040....................................$407,400,000
19 2041....................................$419,600,000
20 2042....................................$432,200,000
21 2043....................................$445,100,000
22 Beginning July 1, 2021 and until July 1, 2022, subject to
23the payment of amounts into the County and Mass Transit
24District Fund, the Local Government Tax Fund, the Build
25Illinois Fund, the McCormick Place Expansion Project Fund, the
26Illinois Tax Increment Fund, the Energy Infrastructure Fund,

HB0238- 95 -LRB102 10056 CMG 15376 b
1and the Tax Compliance and Administration Fund as provided in
2this Section, the Department shall pay each month into the
3Road Fund the amount estimated to represent 16% of the net
4revenue realized from the taxes imposed on motor fuel and
5gasohol. Beginning July 1, 2022 and until July 1, 2023,
6subject to the payment of amounts into the County and Mass
7Transit District Fund, the Local Government Tax Fund, the
8Build Illinois Fund, the McCormick Place Expansion Project
9Fund, the Illinois Tax Increment Fund, the Energy
10Infrastructure Fund, and the Tax Compliance and Administration
11Fund as provided in this Section, the Department shall pay
12each month into the Road Fund the amount estimated to
13represent 32% of the net revenue realized from the taxes
14imposed on motor fuel and gasohol. Beginning July 1, 2023 and
15until July 1, 2024, subject to the payment of amounts into the
16County and Mass Transit District Fund, the Local Government
17Tax Fund, the Build Illinois Fund, the McCormick Place
18Expansion Project Fund, the Illinois Tax Increment Fund, the
19Energy Infrastructure Fund, and the Tax Compliance and
20Administration Fund as provided in this Section, the
21Department shall pay each month into the Road Fund the amount
22estimated to represent 48% of the net revenue realized from
23the taxes imposed on motor fuel and gasohol. Beginning July 1,
242024 and until July 1, 2025, subject to the payment of amounts
25into the County and Mass Transit District Fund, the Local
26Government Tax Fund, the Build Illinois Fund, the McCormick

HB0238- 96 -LRB102 10056 CMG 15376 b
1Place Expansion Project Fund, the Illinois Tax Increment Fund,
2the Energy Infrastructure Fund, and the Tax Compliance and
3Administration Fund as provided in this Section, the
4Department shall pay each month into the Road Fund the amount
5estimated to represent 64% of the net revenue realized from
6the taxes imposed on motor fuel and gasohol. Beginning on July
71, 2025, subject to the payment of amounts into the County and
8Mass Transit District Fund, the Local Government Tax Fund, the
9Build Illinois Fund, the McCormick Place Expansion Project
10Fund, the Illinois Tax Increment Fund, the Energy
11Infrastructure Fund, and the Tax Compliance and Administration
12Fund as provided in this Section, the Department shall pay
13each month into the Road Fund the amount estimated to
14represent 80% of the net revenue realized from the taxes
15imposed on motor fuel and gasohol. As used in this paragraph
16"motor fuel" has the meaning given to that term in Section 1.1
17of the Motor Fuel Tax Act, and "gasohol" has the meaning given
18to that term in Section 3-40 of the Use Tax Act.
19 Of the remainder of the moneys received by the Department
20pursuant to this Act, 75% shall be paid into the General
21Revenue Fund of the State Treasury and 25% shall be reserved in
22a special account and used only for the transfer to the Common
23School Fund as part of the monthly transfer from the General
24Revenue Fund in accordance with Section 8a of the State
25Finance Act.
26 The Department may, upon separate written notice to a

HB0238- 97 -LRB102 10056 CMG 15376 b
1taxpayer, require the taxpayer to prepare and file with the
2Department on a form prescribed by the Department within not
3less than 60 days after receipt of the notice an annual
4information return for the tax year specified in the notice.
5Such annual return to the Department shall include a statement
6of gross receipts as shown by the taxpayer's last Federal
7income tax return. If the total receipts of the business as
8reported in the Federal income tax return do not agree with the
9gross receipts reported to the Department of Revenue for the
10same period, the taxpayer shall attach to his annual return a
11schedule showing a reconciliation of the 2 amounts and the
12reasons for the difference. The taxpayer's annual return to
13the Department shall also disclose the cost of goods sold by
14the taxpayer during the year covered by such return, opening
15and closing inventories of such goods for such year, cost of
16goods used from stock or taken from stock and given away by the
17taxpayer during such year, pay roll information of the
18taxpayer's business during such year and any additional
19reasonable information which the Department deems would be
20helpful in determining the accuracy of the monthly, quarterly
21or annual returns filed by such taxpayer as hereinbefore
22provided for in this Section.
23 If the annual information return required by this Section
24is not filed when and as required, the taxpayer shall be liable
25as follows:
26 (i) Until January 1, 1994, the taxpayer shall be

HB0238- 98 -LRB102 10056 CMG 15376 b
1 liable for a penalty equal to 1/6 of 1% of the tax due from
2 such taxpayer under this Act during the period to be
3 covered by the annual return for each month or fraction of
4 a month until such return is filed as required, the
5 penalty to be assessed and collected in the same manner as
6 any other penalty provided for in this Act.
7 (ii) On and after January 1, 1994, the taxpayer shall
8 be liable for a penalty as described in Section 3-4 of the
9 Uniform Penalty and Interest Act.
10 The chief executive officer, proprietor, owner or highest
11ranking manager shall sign the annual return to certify the
12accuracy of the information contained therein. Any person who
13willfully signs the annual return containing false or
14inaccurate information shall be guilty of perjury and punished
15accordingly. The annual return form prescribed by the
16Department shall include a warning that the person signing the
17return may be liable for perjury.
18 The foregoing portion of this Section concerning the
19filing of an annual information return shall not apply to a
20serviceman who is not required to file an income tax return
21with the United States Government.
22 As soon as possible after the first day of each month, upon
23certification of the Department of Revenue, the Comptroller
24shall order transferred and the Treasurer shall transfer from
25the General Revenue Fund to the Motor Fuel Tax Fund an amount
26equal to 1.7% of 80% of the net revenue realized under this Act

HB0238- 99 -LRB102 10056 CMG 15376 b
1for the second preceding month. Beginning April 1, 2000, this
2transfer is no longer required and shall not be made.
3 Net revenue realized for a month shall be the revenue
4collected by the State pursuant to this Act, less the amount
5paid out during that month as refunds to taxpayers for
6overpayment of liability.
7 For greater simplicity of administration, it shall be
8permissible for manufacturers, importers and wholesalers whose
9products are sold by numerous servicemen in Illinois, and who
10wish to do so, to assume the responsibility for accounting and
11paying to the Department all tax accruing under this Act with
12respect to such sales, if the servicemen who are affected do
13not make written objection to the Department to this
14arrangement.
15(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
16100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
1715, Section 15-20, eff. 6-5-19; 101-10, Article 25, Section
1825-115, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
196-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
20 Section 25. The Retailers' Occupation Tax Act is amended
21by changing Sections 2-10 and 3 as follows:
22 (35 ILCS 120/2-10)
23 Sec. 2-10. Rate of tax. Unless otherwise provided in this
24Section, the tax imposed by this Act is at the rate of 6.25% of

HB0238- 100 -LRB102 10056 CMG 15376 b
1gross receipts from sales of tangible personal property made
2in the course of business.
3 Beginning on July 1, 2000 and through December 31, 2000,
4with respect to motor fuel, as defined in Section 1.1 of the
5Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
6the Use Tax Act, the tax is imposed at the rate of 1.25%.
7 Beginning on August 6, 2010 through August 15, 2010, with
8respect to sales tax holiday items as defined in Section 2-8 of
9this Act, the tax is imposed at the rate of 1.25%.
10 Within 14 days after the effective date of this amendatory
11Act of the 91st General Assembly, each retailer of motor fuel
12and gasohol shall cause the following notice to be posted in a
13prominently visible place on each retail dispensing device
14that is used to dispense motor fuel or gasohol in the State of
15Illinois: "As of July 1, 2000, the State of Illinois has
16eliminated the State's share of sales tax on motor fuel and
17gasohol through December 31, 2000. The price on this pump
18should reflect the elimination of the tax." The notice shall
19be printed in bold print on a sign that is no smaller than 4
20inches by 8 inches. The sign shall be clearly visible to
21customers. Any retailer who fails to post or maintain a
22required sign through December 31, 2000 is guilty of a petty
23offense for which the fine shall be $500 per day per each
24retail premises where a violation occurs.
25 With respect to gasohol, as defined in the Use Tax Act, the
26tax imposed by this Act applies to (i) 70% of the proceeds of

HB0238- 101 -LRB102 10056 CMG 15376 b
1sales made on or after January 1, 1990, and before July 1,
22003, (ii) 80% of the proceeds of sales made on or after July
31, 2003 and on or before July 1, 2017, and (iii) 100% of the
4proceeds of sales made thereafter. If, at any time, however,
5the tax under this Act on sales of gasohol, as defined in the
6Use Tax Act, is imposed at the rate of 1.25%, then the tax
7imposed by this Act applies to 100% of the proceeds of sales of
8gasohol made during that time.
9 With respect to majority blended ethanol fuel, as defined
10in the Use Tax Act, the tax imposed by this Act does not apply
11to the proceeds of sales made on or after July 1, 2003 and on
12or before December 31, 2023 but applies to 100% of the proceeds
13of sales made thereafter.
14 With respect to biodiesel blends, as defined in the Use
15Tax Act, with no less than 1% and no more than 10% biodiesel,
16the tax imposed by this Act applies to (i) 80% of the proceeds
17of sales made on or after July 1, 2003 and on or before
18December 31, 2018 and (ii) 100% of the proceeds of sales made
19thereafter. If, at any time, however, the tax under this Act on
20sales of biodiesel blends, as defined in the Use Tax Act, with
21no less than 1% and no more than 10% biodiesel is imposed at
22the rate of 1.25%, then the tax imposed by this Act applies to
23100% of the proceeds of sales of biodiesel blends with no less
24than 1% and no more than 10% biodiesel made during that time.
25 With respect to 100% biodiesel, as defined in the Use Tax
26Act, and biodiesel blends, as defined in the Use Tax Act, with

HB0238- 102 -LRB102 10056 CMG 15376 b
1more than 10% but no more than 99% biodiesel, the tax imposed
2by this Act does not apply to the proceeds of sales made on or
3after July 1, 2003 and on or before December 31, 2023 but
4applies to 100% of the proceeds of sales made thereafter.
5 With respect to food for human consumption that is to be
6consumed off the premises where it is sold (other than
7alcoholic beverages, food consisting of or infused with adult
8use cannabis, soft drinks, and food that has been prepared for
9immediate consumption) and prescription and nonprescription
10medicines, drugs, medical appliances, products classified as
11Class III medical devices by the United States Food and Drug
12Administration that are used for cancer treatment pursuant to
13a prescription, as well as any accessories and components
14related to those devices, modifications to a motor vehicle for
15the purpose of rendering it usable by a person with a
16disability, and insulin, urine testing materials, syringes,
17and needles used by diabetics, for human use, the tax is
18imposed at the rate of 1%. For the purposes of this Section,
19until September 1, 2009: the term "soft drinks" means any
20complete, finished, ready-to-use, non-alcoholic drink, whether
21carbonated or not, including but not limited to soda water,
22cola, fruit juice, vegetable juice, carbonated water, and all
23other preparations commonly known as soft drinks of whatever
24kind or description that are contained in any closed or sealed
25bottle, can, carton, or container, regardless of size; but
26"soft drinks" does not include coffee, tea, non-carbonated

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1water, infant formula, milk or milk products as defined in the
2Grade A Pasteurized Milk and Milk Products Act, or drinks
3containing 50% or more natural fruit or vegetable juice.
4 Notwithstanding any other provisions of this Act,
5beginning September 1, 2009, "soft drinks" means non-alcoholic
6beverages that contain natural or artificial sweeteners. "Soft
7drinks" do not include beverages that contain milk or milk
8products, soy, rice or similar milk substitutes, or greater
9than 50% of vegetable or fruit juice by volume.
10 Until August 1, 2009, and notwithstanding any other
11provisions of this Act, "food for human consumption that is to
12be consumed off the premises where it is sold" includes all
13food sold through a vending machine, except soft drinks and
14food products that are dispensed hot from a vending machine,
15regardless of the location of the vending machine. Beginning
16August 1, 2009, and notwithstanding any other provisions of
17this Act, "food for human consumption that is to be consumed
18off the premises where it is sold" includes all food sold
19through a vending machine, except soft drinks, candy, and food
20products that are dispensed hot from a vending machine,
21regardless of the location of the vending machine.
22 Notwithstanding any other provisions of this Act,
23beginning September 1, 2009, "food for human consumption that
24is to be consumed off the premises where it is sold" does not
25include candy. For purposes of this Section, "candy" means a
26preparation of sugar, honey, or other natural or artificial

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1sweeteners in combination with chocolate, fruits, nuts or
2other ingredients or flavorings in the form of bars, drops, or
3pieces. "Candy" does not include any preparation that contains
4flour or requires refrigeration.
5 Notwithstanding any other provisions of this Act,
6beginning September 1, 2009, "nonprescription medicines and
7drugs" does not include grooming and hygiene products. For
8purposes of this Section, "grooming and hygiene products"
9includes, but is not limited to, soaps and cleaning solutions,
10shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
11lotions and screens, unless those products are available by
12prescription only, regardless of whether the products meet the
13definition of "over-the-counter-drugs". For the purposes of
14this paragraph, "over-the-counter-drug" means a drug for human
15use that contains a label that identifies the product as a drug
16as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
17label includes:
18 (A) A "Drug Facts" panel; or
19 (B) A statement of the "active ingredient(s)" with a
20 list of those ingredients contained in the compound,
21 substance or preparation.
22 Beginning on the effective date of this amendatory Act of
23the 98th General Assembly, "prescription and nonprescription
24medicines and drugs" includes medical cannabis purchased from
25a registered dispensing organization under the Compassionate
26Use of Medical Cannabis Program Act.

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1 As used in this Section, "adult use cannabis" means
2cannabis subject to tax under the Cannabis Cultivation
3Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
4and does not include cannabis subject to tax under the
5Compassionate Use of Medical Cannabis Program Act.
6 Beginning July 1, 2021, in addition to all other rates of
7tax imposed under this Act, a surcharge of 1% is imposed on the
8selling price of firearm ammunition. "Firearm ammunition" has
9the meaning given to that term under Section 31A-0.1 of the
10Criminal Code of 2012.
11(Source: P.A. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19;
12101-593, eff. 12-4-19.)
13 (35 ILCS 120/3) (from Ch. 120, par. 442)
14 Sec. 3. Except as provided in this Section, on or before
15the twentieth day of each calendar month, every person engaged
16in the business of selling tangible personal property at
17retail in this State during the preceding calendar month shall
18file a return with the Department, stating:
19 1. The name of the seller;
20 2. His residence address and the address of his
21 principal place of business and the address of the
22 principal place of business (if that is a different
23 address) from which he engages in the business of selling
24 tangible personal property at retail in this State;
25 3. Total amount of receipts received by him during the

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1 preceding calendar month or quarter, as the case may be,
2 from sales of tangible personal property, and from
3 services furnished, by him during such preceding calendar
4 month or quarter;
5 4. Total amount received by him during the preceding
6 calendar month or quarter on charge and time sales of
7 tangible personal property, and from services furnished,
8 by him prior to the month or quarter for which the return
9 is filed;
10 5. Deductions allowed by law;
11 6. Gross receipts which were received by him during
12 the preceding calendar month or quarter and upon the basis
13 of which the tax is imposed;
14 7. The amount of credit provided in Section 2d of this
15 Act;
16 8. The amount of tax due;
17 9. The signature of the taxpayer; and
18 10. Such other reasonable information as the
19 Department may require.
20 On and after January 1, 2018, except for returns for motor
21vehicles, watercraft, aircraft, and trailers that are required
22to be registered with an agency of this State, with respect to
23retailers whose annual gross receipts average $20,000 or more,
24all returns required to be filed pursuant to this Act shall be
25filed electronically. Retailers who demonstrate that they do
26not have access to the Internet or demonstrate hardship in

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1filing electronically may petition the Department to waive the
2electronic filing requirement.
3 If a taxpayer fails to sign a return within 30 days after
4the proper notice and demand for signature by the Department,
5the return shall be considered valid and any amount shown to be
6due on the return shall be deemed assessed.
7 Each return shall be accompanied by the statement of
8prepaid tax issued pursuant to Section 2e for which credit is
9claimed.
10 Prior to October 1, 2003, and on and after September 1,
112004 a retailer may accept a Manufacturer's Purchase Credit
12certification from a purchaser in satisfaction of Use Tax as
13provided in Section 3-85 of the Use Tax Act if the purchaser
14provides the appropriate documentation as required by Section
153-85 of the Use Tax Act. A Manufacturer's Purchase Credit
16certification, accepted by a retailer prior to October 1, 2003
17and on and after September 1, 2004 as provided in Section 3-85
18of the Use Tax Act, may be used by that retailer to satisfy
19Retailers' Occupation Tax liability in the amount claimed in
20the certification, not to exceed 6.25% of the receipts subject
21to tax from a qualifying purchase. A Manufacturer's Purchase
22Credit reported on any original or amended return filed under
23this Act after October 20, 2003 for reporting periods prior to
24September 1, 2004 shall be disallowed. Manufacturer's
25Purchaser Credit reported on annual returns due on or after
26January 1, 2005 will be disallowed for periods prior to

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1September 1, 2004. No Manufacturer's Purchase Credit may be
2used after September 30, 2003 through August 31, 2004 to
3satisfy any tax liability imposed under this Act, including
4any audit liability.
5 The Department may require returns to be filed on a
6quarterly basis. If so required, a return for each calendar
7quarter shall be filed on or before the twentieth day of the
8calendar month following the end of such calendar quarter. The
9taxpayer shall also file a return with the Department for each
10of the first two months of each calendar quarter, on or before
11the twentieth day of the following calendar month, stating:
12 1. The name of the seller;
13 2. The address of the principal place of business from
14 which he engages in the business of selling tangible
15 personal property at retail in this State;
16 3. The total amount of taxable receipts received by
17 him during the preceding calendar month from sales of
18 tangible personal property by him during such preceding
19 calendar month, including receipts from charge and time
20 sales, but less all deductions allowed by law;
21 4. The amount of credit provided in Section 2d of this
22 Act;
23 5. The amount of tax due; and
24 6. Such other reasonable information as the Department
25 may require.
26 Every person engaged in the business of selling aviation

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1fuel at retail in this State during the preceding calendar
2month shall, instead of reporting and paying tax as otherwise
3required by this Section, report and pay such tax on a separate
4aviation fuel tax return. The requirements related to the
5return shall be as otherwise provided in this Section.
6Notwithstanding any other provisions of this Act to the
7contrary, retailers selling aviation fuel shall file all
8aviation fuel tax returns and shall make all aviation fuel tax
9payments by electronic means in the manner and form required
10by the Department. For purposes of this Section, "aviation
11fuel" means jet fuel and aviation gasoline.
12 Beginning on October 1, 2003, any person who is not a
13licensed distributor, importing distributor, or manufacturer,
14as defined in the Liquor Control Act of 1934, but is engaged in
15the business of selling, at retail, alcoholic liquor shall
16file a statement with the Department of Revenue, in a format
17and at a time prescribed by the Department, showing the total
18amount paid for alcoholic liquor purchased during the
19preceding month and such other information as is reasonably
20required by the Department. The Department may adopt rules to
21require that this statement be filed in an electronic or
22telephonic format. Such rules may provide for exceptions from
23the filing requirements of this paragraph. For the purposes of
24this paragraph, the term "alcoholic liquor" shall have the
25meaning prescribed in the Liquor Control Act of 1934.
26 Beginning on October 1, 2003, every distributor, importing

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1distributor, and manufacturer of alcoholic liquor as defined
2in the Liquor Control Act of 1934, shall file a statement with
3the Department of Revenue, no later than the 10th day of the
4month for the preceding month during which transactions
5occurred, by electronic means, showing the total amount of
6gross receipts from the sale of alcoholic liquor sold or
7distributed during the preceding month to purchasers;
8identifying the purchaser to whom it was sold or distributed;
9the purchaser's tax registration number; and such other
10information reasonably required by the Department. A
11distributor, importing distributor, or manufacturer of
12alcoholic liquor must personally deliver, mail, or provide by
13electronic means to each retailer listed on the monthly
14statement a report containing a cumulative total of that
15distributor's, importing distributor's, or manufacturer's
16total sales of alcoholic liquor to that retailer no later than
17the 10th day of the month for the preceding month during which
18the transaction occurred. The distributor, importing
19distributor, or manufacturer shall notify the retailer as to
20the method by which the distributor, importing distributor, or
21manufacturer will provide the sales information. If the
22retailer is unable to receive the sales information by
23electronic means, the distributor, importing distributor, or
24manufacturer shall furnish the sales information by personal
25delivery or by mail. For purposes of this paragraph, the term
26"electronic means" includes, but is not limited to, the use of

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1a secure Internet website, e-mail, or facsimile.
2 If a total amount of less than $1 is payable, refundable or
3creditable, such amount shall be disregarded if it is less
4than 50 cents and shall be increased to $1 if it is 50 cents or
5more.
6 Notwithstanding any other provision of this Act to the
7contrary, retailers subject to tax on cannabis shall file all
8cannabis tax returns and shall make all cannabis tax payments
9by electronic means in the manner and form required by the
10Department.
11 Beginning October 1, 1993, a taxpayer who has an average
12monthly tax liability of $150,000 or more shall make all
13payments required by rules of the Department by electronic
14funds transfer. Beginning October 1, 1994, a taxpayer who has
15an average monthly tax liability of $100,000 or more shall
16make all payments required by rules of the Department by
17electronic funds transfer. Beginning October 1, 1995, a
18taxpayer who has an average monthly tax liability of $50,000
19or more shall make all payments required by rules of the
20Department by electronic funds transfer. Beginning October 1,
212000, a taxpayer who has an annual tax liability of $200,000 or
22more shall make all payments required by rules of the
23Department by electronic funds transfer. The term "annual tax
24liability" shall be the sum of the taxpayer's liabilities
25under this Act, and under all other State and local occupation
26and use tax laws administered by the Department, for the

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1immediately preceding calendar year. The term "average monthly
2tax liability" shall be the sum of the taxpayer's liabilities
3under this Act, and under all other State and local occupation
4and use tax laws administered by the Department, for the
5immediately preceding calendar year divided by 12. Beginning
6on October 1, 2002, a taxpayer who has a tax liability in the
7amount set forth in subsection (b) of Section 2505-210 of the
8Department of Revenue Law shall make all payments required by
9rules of the Department by electronic funds transfer.
10 Before August 1 of each year beginning in 1993, the
11Department shall notify all taxpayers required to make
12payments by electronic funds transfer. All taxpayers required
13to make payments by electronic funds transfer shall make those
14payments for a minimum of one year beginning on October 1.
15 Any taxpayer not required to make payments by electronic
16funds transfer may make payments by electronic funds transfer
17with the permission of the Department.
18 All taxpayers required to make payment by electronic funds
19transfer and any taxpayers authorized to voluntarily make
20payments by electronic funds transfer shall make those
21payments in the manner authorized by the Department.
22 The Department shall adopt such rules as are necessary to
23effectuate a program of electronic funds transfer and the
24requirements of this Section.
25 Any amount which is required to be shown or reported on any
26return or other document under this Act shall, if such amount

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1is not a whole-dollar amount, be increased to the nearest
2whole-dollar amount in any case where the fractional part of a
3dollar is 50 cents or more, and decreased to the nearest
4whole-dollar amount where the fractional part of a dollar is
5less than 50 cents.
6 If the retailer is otherwise required to file a monthly
7return and if the retailer's average monthly tax liability to
8the Department does not exceed $200, the Department may
9authorize his returns to be filed on a quarter annual basis,
10with the return for January, February and March of a given year
11being due by April 20 of such year; with the return for April,
12May and June of a given year being due by July 20 of such year;
13with the return for July, August and September of a given year
14being due by October 20 of such year, and with the return for
15October, November and December of a given year being due by
16January 20 of the following year.
17 If the retailer is otherwise required to file a monthly or
18quarterly return and if the retailer's average monthly tax
19liability with the Department does not exceed $50, the
20Department may authorize his returns to be filed on an annual
21basis, with the return for a given year being due by January 20
22of the following year.
23 Such quarter annual and annual returns, as to form and
24substance, shall be subject to the same requirements as
25monthly returns.
26 Notwithstanding any other provision in this Act concerning

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1the time within which a retailer may file his return, in the
2case of any retailer who ceases to engage in a kind of business
3which makes him responsible for filing returns under this Act,
4such retailer shall file a final return under this Act with the
5Department not more than one month after discontinuing such
6business.
7 Where the same person has more than one business
8registered with the Department under separate registrations
9under this Act, such person may not file each return that is
10due as a single return covering all such registered
11businesses, but shall file separate returns for each such
12registered business.
13 In addition, with respect to motor vehicles, watercraft,
14aircraft, and trailers that are required to be registered with
15an agency of this State, except as otherwise provided in this
16Section, every retailer selling this kind of tangible personal
17property shall file, with the Department, upon a form to be
18prescribed and supplied by the Department, a separate return
19for each such item of tangible personal property which the
20retailer sells, except that if, in the same transaction, (i) a
21retailer of aircraft, watercraft, motor vehicles or trailers
22transfers more than one aircraft, watercraft, motor vehicle or
23trailer to another aircraft, watercraft, motor vehicle
24retailer or trailer retailer for the purpose of resale or (ii)
25a retailer of aircraft, watercraft, motor vehicles, or
26trailers transfers more than one aircraft, watercraft, motor

HB0238- 115 -LRB102 10056 CMG 15376 b
1vehicle, or trailer to a purchaser for use as a qualifying
2rolling stock as provided in Section 2-5 of this Act, then that
3seller may report the transfer of all aircraft, watercraft,
4motor vehicles or trailers involved in that transaction to the
5Department on the same uniform invoice-transaction reporting
6return form. For purposes of this Section, "watercraft" means
7a Class 2, Class 3, or Class 4 watercraft as defined in Section
83-2 of the Boat Registration and Safety Act, a personal
9watercraft, or any boat equipped with an inboard motor.
10 In addition, with respect to motor vehicles, watercraft,
11aircraft, and trailers that are required to be registered with
12an agency of this State, every person who is engaged in the
13business of leasing or renting such items and who, in
14connection with such business, sells any such item to a
15retailer for the purpose of resale is, notwithstanding any
16other provision of this Section to the contrary, authorized to
17meet the return-filing requirement of this Act by reporting
18the transfer of all the aircraft, watercraft, motor vehicles,
19or trailers transferred for resale during a month to the
20Department on the same uniform invoice-transaction reporting
21return form on or before the 20th of the month following the
22month in which the transfer takes place. Notwithstanding any
23other provision of this Act to the contrary, all returns filed
24under this paragraph must be filed by electronic means in the
25manner and form as required by the Department.
26 Any retailer who sells only motor vehicles, watercraft,

HB0238- 116 -LRB102 10056 CMG 15376 b
1aircraft, or trailers that are required to be registered with
2an agency of this State, so that all retailers' occupation tax
3liability is required to be reported, and is reported, on such
4transaction reporting returns and who is not otherwise
5required to file monthly or quarterly returns, need not file
6monthly or quarterly returns. However, those retailers shall
7be required to file returns on an annual basis.
8 The transaction reporting return, in the case of motor
9vehicles or trailers that are required to be registered with
10an agency of this State, shall be the same document as the
11Uniform Invoice referred to in Section 5-402 of the Illinois
12Vehicle Code and must show the name and address of the seller;
13the name and address of the purchaser; the amount of the
14selling price including the amount allowed by the retailer for
15traded-in property, if any; the amount allowed by the retailer
16for the traded-in tangible personal property, if any, to the
17extent to which Section 1 of this Act allows an exemption for
18the value of traded-in property; the balance payable after
19deducting such trade-in allowance from the total selling
20price; the amount of tax due from the retailer with respect to
21such transaction; the amount of tax collected from the
22purchaser by the retailer on such transaction (or satisfactory
23evidence that such tax is not due in that particular instance,
24if that is claimed to be the fact); the place and date of the
25sale; a sufficient identification of the property sold; such
26other information as is required in Section 5-402 of the

HB0238- 117 -LRB102 10056 CMG 15376 b
1Illinois Vehicle Code, and such other information as the
2Department may reasonably require.
3 The transaction reporting return in the case of watercraft
4or aircraft must show the name and address of the seller; the
5name and address of the purchaser; the amount of the selling
6price including the amount allowed by the retailer for
7traded-in property, if any; the amount allowed by the retailer
8for the traded-in tangible personal property, if any, to the
9extent to which Section 1 of this Act allows an exemption for
10the value of traded-in property; the balance payable after
11deducting such trade-in allowance from the total selling
12price; the amount of tax due from the retailer with respect to
13such transaction; the amount of tax collected from the
14purchaser by the retailer on such transaction (or satisfactory
15evidence that such tax is not due in that particular instance,
16if that is claimed to be the fact); the place and date of the
17sale, a sufficient identification of the property sold, and
18such other information as the Department may reasonably
19require.
20 Such transaction reporting return shall be filed not later
21than 20 days after the day of delivery of the item that is
22being sold, but may be filed by the retailer at any time sooner
23than that if he chooses to do so. The transaction reporting
24return and tax remittance or proof of exemption from the
25Illinois use tax may be transmitted to the Department by way of
26the State agency with which, or State officer with whom the

HB0238- 118 -LRB102 10056 CMG 15376 b
1tangible personal property must be titled or registered (if
2titling or registration is required) if the Department and
3such agency or State officer determine that this procedure
4will expedite the processing of applications for title or
5registration.
6 With each such transaction reporting return, the retailer
7shall remit the proper amount of tax due (or shall submit
8satisfactory evidence that the sale is not taxable if that is
9the case), to the Department or its agents, whereupon the
10Department shall issue, in the purchaser's name, a use tax
11receipt (or a certificate of exemption if the Department is
12satisfied that the particular sale is tax exempt) which such
13purchaser may submit to the agency with which, or State
14officer with whom, he must title or register the tangible
15personal property that is involved (if titling or registration
16is required) in support of such purchaser's application for an
17Illinois certificate or other evidence of title or
18registration to such tangible personal property.
19 No retailer's failure or refusal to remit tax under this
20Act precludes a user, who has paid the proper tax to the
21retailer, from obtaining his certificate of title or other
22evidence of title or registration (if titling or registration
23is required) upon satisfying the Department that such user has
24paid the proper tax (if tax is due) to the retailer. The
25Department shall adopt appropriate rules to carry out the
26mandate of this paragraph.

HB0238- 119 -LRB102 10056 CMG 15376 b
1 If the user who would otherwise pay tax to the retailer
2wants the transaction reporting return filed and the payment
3of the tax or proof of exemption made to the Department before
4the retailer is willing to take these actions and such user has
5not paid the tax to the retailer, such user may certify to the
6fact of such delay by the retailer and may (upon the Department
7being satisfied of the truth of such certification) transmit
8the information required by the transaction reporting return
9and the remittance for tax or proof of exemption directly to
10the Department and obtain his tax receipt or exemption
11determination, in which event the transaction reporting return
12and tax remittance (if a tax payment was required) shall be
13credited by the Department to the proper retailer's account
14with the Department, but without the 2.1% or 1.75% discount
15provided for in this Section being allowed. When the user pays
16the tax directly to the Department, he shall pay the tax in the
17same amount and in the same form in which it would be remitted
18if the tax had been remitted to the Department by the retailer.
19 Refunds made by the seller during the preceding return
20period to purchasers, on account of tangible personal property
21returned to the seller, shall be allowed as a deduction under
22subdivision 5 of his monthly or quarterly return, as the case
23may be, in case the seller had theretofore included the
24receipts from the sale of such tangible personal property in a
25return filed by him and had paid the tax imposed by this Act
26with respect to such receipts.

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1 Where the seller is a corporation, the return filed on
2behalf of such corporation shall be signed by the president,
3vice-president, secretary or treasurer or by the properly
4accredited agent of such corporation.
5 Where the seller is a limited liability company, the
6return filed on behalf of the limited liability company shall
7be signed by a manager, member, or properly accredited agent
8of the limited liability company.
9 Except as provided in this Section, the retailer filing
10the return under this Section shall, at the time of filing such
11return, pay to the Department the amount of tax imposed by this
12Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
13on and after January 1, 1990, or $5 per calendar year,
14whichever is greater, which is allowed to reimburse the
15retailer for the expenses incurred in keeping records,
16preparing and filing returns, remitting the tax and supplying
17data to the Department on request. The discount under this
18Section is not allowed for the 1.25% portion of taxes paid on
19aviation fuel that is subject to the revenue use requirements
20of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. Any prepayment made
21pursuant to Section 2d of this Act shall be included in the
22amount on which such 2.1% or 1.75% discount is computed. In the
23case of retailers who report and pay the tax on a transaction
24by transaction basis, as provided in this Section, such
25discount shall be taken with each such tax remittance instead
26of when such retailer files his periodic return. The discount

HB0238- 121 -LRB102 10056 CMG 15376 b
1allowed under this Section is allowed only for returns that
2are filed in the manner required by this Act. The Department
3may disallow the discount for retailers whose certificate of
4registration is revoked at the time the return is filed, but
5only if the Department's decision to revoke the certificate of
6registration has become final.
7 Before October 1, 2000, if the taxpayer's average monthly
8tax liability to the Department under this Act, the Use Tax
9Act, the Service Occupation Tax Act, and the Service Use Tax
10Act, excluding any liability for prepaid sales tax to be
11remitted in accordance with Section 2d of this Act, was
12$10,000 or more during the preceding 4 complete calendar
13quarters, he shall file a return with the Department each
14month by the 20th day of the month next following the month
15during which such tax liability is incurred and shall make
16payments to the Department on or before the 7th, 15th, 22nd and
17last day of the month during which such liability is incurred.
18On and after October 1, 2000, if the taxpayer's average
19monthly tax liability to the Department under this Act, the
20Use Tax Act, the Service Occupation Tax Act, and the Service
21Use Tax Act, excluding any liability for prepaid sales tax to
22be remitted in accordance with Section 2d of this Act, was
23$20,000 or more during the preceding 4 complete calendar
24quarters, he shall file a return with the Department each
25month by the 20th day of the month next following the month
26during which such tax liability is incurred and shall make

HB0238- 122 -LRB102 10056 CMG 15376 b
1payment to the Department on or before the 7th, 15th, 22nd and
2last day of the month during which such liability is incurred.
3If the month during which such tax liability is incurred began
4prior to January 1, 1985, each payment shall be in an amount
5equal to 1/4 of the taxpayer's actual liability for the month
6or an amount set by the Department not to exceed 1/4 of the
7average monthly liability of the taxpayer to the Department
8for the preceding 4 complete calendar quarters (excluding the
9month of highest liability and the month of lowest liability
10in such 4 quarter period). If the month during which such tax
11liability is incurred begins on or after January 1, 1985 and
12prior to January 1, 1987, each payment shall be in an amount
13equal to 22.5% of the taxpayer's actual liability for the
14month or 27.5% of the taxpayer's liability for the same
15calendar month of the preceding year. If the month during
16which such tax liability is incurred begins on or after
17January 1, 1987 and prior to January 1, 1988, each payment
18shall be in an amount equal to 22.5% of the taxpayer's actual
19liability for the month or 26.25% of the taxpayer's liability
20for the same calendar month of the preceding year. If the month
21during which such tax liability is incurred begins on or after
22January 1, 1988, and prior to January 1, 1989, or begins on or
23after January 1, 1996, each payment shall be in an amount equal
24to 22.5% of the taxpayer's actual liability for the month or
2525% of the taxpayer's liability for the same calendar month of
26the preceding year. If the month during which such tax

HB0238- 123 -LRB102 10056 CMG 15376 b
1liability is incurred begins on or after January 1, 1989, and
2prior to January 1, 1996, each payment shall be in an amount
3equal to 22.5% of the taxpayer's actual liability for the
4month or 25% of the taxpayer's liability for the same calendar
5month of the preceding year or 100% of the taxpayer's actual
6liability for the quarter monthly reporting period. The amount
7of such quarter monthly payments shall be credited against the
8final tax liability of the taxpayer's return for that month.
9Before October 1, 2000, once applicable, the requirement of
10the making of quarter monthly payments to the Department by
11taxpayers having an average monthly tax liability of $10,000
12or more as determined in the manner provided above shall
13continue until such taxpayer's average monthly liability to
14the Department during the preceding 4 complete calendar
15quarters (excluding the month of highest liability and the
16month of lowest liability) is less than $9,000, or until such
17taxpayer's average monthly liability to the Department as
18computed for each calendar quarter of the 4 preceding complete
19calendar quarter period is less than $10,000. However, if a
20taxpayer can show the Department that a substantial change in
21the taxpayer's business has occurred which causes the taxpayer
22to anticipate that his average monthly tax liability for the
23reasonably foreseeable future will fall below the $10,000
24threshold stated above, then such taxpayer may petition the
25Department for a change in such taxpayer's reporting status.
26On and after October 1, 2000, once applicable, the requirement

HB0238- 124 -LRB102 10056 CMG 15376 b
1of the making of quarter monthly payments to the Department by
2taxpayers having an average monthly tax liability of $20,000
3or more as determined in the manner provided above shall
4continue until such taxpayer's average monthly liability to
5the Department during the preceding 4 complete calendar
6quarters (excluding the month of highest liability and the
7month of lowest liability) is less than $19,000 or until such
8taxpayer's average monthly liability to the Department as
9computed for each calendar quarter of the 4 preceding complete
10calendar quarter period is less than $20,000. However, if a
11taxpayer can show the Department that a substantial change in
12the taxpayer's business has occurred which causes the taxpayer
13to anticipate that his average monthly tax liability for the
14reasonably foreseeable future will fall below the $20,000
15threshold stated above, then such taxpayer may petition the
16Department for a change in such taxpayer's reporting status.
17The Department shall change such taxpayer's reporting status
18unless it finds that such change is seasonal in nature and not
19likely to be long term. If any such quarter monthly payment is
20not paid at the time or in the amount required by this Section,
21then the taxpayer shall be liable for penalties and interest
22on the difference between the minimum amount due as a payment
23and the amount of such quarter monthly payment actually and
24timely paid, except insofar as the taxpayer has previously
25made payments for that month to the Department in excess of the
26minimum payments previously due as provided in this Section.

HB0238- 125 -LRB102 10056 CMG 15376 b
1The Department shall make reasonable rules and regulations to
2govern the quarter monthly payment amount and quarter monthly
3payment dates for taxpayers who file on other than a calendar
4monthly basis.
5 The provisions of this paragraph apply before October 1,
62001. Without regard to whether a taxpayer is required to make
7quarter monthly payments as specified above, any taxpayer who
8is required by Section 2d of this Act to collect and remit
9prepaid taxes and has collected prepaid taxes which average in
10excess of $25,000 per month during the preceding 2 complete
11calendar quarters, shall file a return with the Department as
12required by Section 2f and shall make payments to the
13Department on or before the 7th, 15th, 22nd and last day of the
14month during which such liability is incurred. If the month
15during which such tax liability is incurred began prior to
16September 1, 1985 (the effective date of Public Act 84-221),
17each payment shall be in an amount not less than 22.5% of the
18taxpayer's actual liability under Section 2d. If the month
19during which such tax liability is incurred begins on or after
20January 1, 1986, each payment shall be in an amount equal to
2122.5% of the taxpayer's actual liability for the month or
2227.5% of the taxpayer's liability for the same calendar month
23of the preceding calendar year. If the month during which such
24tax liability is incurred begins on or after January 1, 1987,
25each payment shall be in an amount equal to 22.5% of the
26taxpayer's actual liability for the month or 26.25% of the

HB0238- 126 -LRB102 10056 CMG 15376 b
1taxpayer's liability for the same calendar month of the
2preceding year. The amount of such quarter monthly payments
3shall be credited against the final tax liability of the
4taxpayer's return for that month filed under this Section or
5Section 2f, as the case may be. Once applicable, the
6requirement of the making of quarter monthly payments to the
7Department pursuant to this paragraph shall continue until
8such taxpayer's average monthly prepaid tax collections during
9the preceding 2 complete calendar quarters is $25,000 or less.
10If any such quarter monthly payment is not paid at the time or
11in the amount required, the taxpayer shall be liable for
12penalties and interest on such difference, except insofar as
13the taxpayer has previously made payments for that month in
14excess of the minimum payments previously due.
15 The provisions of this paragraph apply on and after
16October 1, 2001. Without regard to whether a taxpayer is
17required to make quarter monthly payments as specified above,
18any taxpayer who is required by Section 2d of this Act to
19collect and remit prepaid taxes and has collected prepaid
20taxes that average in excess of $20,000 per month during the
21preceding 4 complete calendar quarters shall file a return
22with the Department as required by Section 2f and shall make
23payments to the Department on or before the 7th, 15th, 22nd and
24last day of the month during which the liability is incurred.
25Each payment shall be in an amount equal to 22.5% of the
26taxpayer's actual liability for the month or 25% of the

HB0238- 127 -LRB102 10056 CMG 15376 b
1taxpayer's liability for the same calendar month of the
2preceding year. The amount of the quarter monthly payments
3shall be credited against the final tax liability of the
4taxpayer's return for that month filed under this Section or
5Section 2f, as the case may be. Once applicable, the
6requirement of the making of quarter monthly payments to the
7Department pursuant to this paragraph shall continue until the
8taxpayer's average monthly prepaid tax collections during the
9preceding 4 complete calendar quarters (excluding the month of
10highest liability and the month of lowest liability) is less
11than $19,000 or until such taxpayer's average monthly
12liability to the Department as computed for each calendar
13quarter of the 4 preceding complete calendar quarters is less
14than $20,000. If any such quarter monthly payment is not paid
15at the time or in the amount required, the taxpayer shall be
16liable for penalties and interest on such difference, except
17insofar as the taxpayer has previously made payments for that
18month in excess of the minimum payments previously due.
19 If any payment provided for in this Section exceeds the
20taxpayer's liabilities under this Act, the Use Tax Act, the
21Service Occupation Tax Act and the Service Use Tax Act, as
22shown on an original monthly return, the Department shall, if
23requested by the taxpayer, issue to the taxpayer a credit
24memorandum no later than 30 days after the date of payment. The
25credit evidenced by such credit memorandum may be assigned by
26the taxpayer to a similar taxpayer under this Act, the Use Tax

HB0238- 128 -LRB102 10056 CMG 15376 b
1Act, the Service Occupation Tax Act or the Service Use Tax Act,
2in accordance with reasonable rules and regulations to be
3prescribed by the Department. If no such request is made, the
4taxpayer may credit such excess payment against tax liability
5subsequently to be remitted to the Department under this Act,
6the Use Tax Act, the Service Occupation Tax Act or the Service
7Use Tax Act, in accordance with reasonable rules and
8regulations prescribed by the Department. If the Department
9subsequently determined that all or any part of the credit
10taken was not actually due to the taxpayer, the taxpayer's
112.1% and 1.75% vendor's discount shall be reduced by 2.1% or
121.75% of the difference between the credit taken and that
13actually due, and that taxpayer shall be liable for penalties
14and interest on such difference.
15 If a retailer of motor fuel is entitled to a credit under
16Section 2d of this Act which exceeds the taxpayer's liability
17to the Department under this Act for the month which the
18taxpayer is filing a return, the Department shall issue the
19taxpayer a credit memorandum for the excess.
20 Beginning January 1, 1990, each month the Department shall
21pay into the Local Government Tax Fund, a special fund in the
22State treasury which is hereby created, the net revenue
23realized for the preceding month from the 1% tax imposed under
24this Act.
25 Beginning January 1, 1990, each month the Department shall
26pay into the County and Mass Transit District Fund, a special

HB0238- 129 -LRB102 10056 CMG 15376 b
1fund in the State treasury which is hereby created, 4% of the
2net revenue realized for the preceding month from the 6.25%
3general rate other than aviation fuel sold on or after
4December 1, 2019. This exception for aviation fuel only
5applies for so long as the revenue use requirements of 49
6U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
7 Beginning August 1, 2000, each month the Department shall
8pay into the County and Mass Transit District Fund 20% of the
9net revenue realized for the preceding month from the 1.25%
10rate on the selling price of motor fuel and gasohol. Beginning
11September 1, 2010, each month the Department shall pay into
12the County and Mass Transit District Fund 20% of the net
13revenue realized for the preceding month from the 1.25% rate
14on the selling price of sales tax holiday items.
15 Beginning January 1, 1990, each month the Department shall
16pay into the Local Government Tax Fund 16% of the net revenue
17realized for the preceding month from the 6.25% general rate
18on the selling price of tangible personal property other than
19aviation fuel sold on or after December 1, 2019. This
20exception for aviation fuel only applies for so long as the
21revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2247133 are binding on the State.
23 For aviation fuel sold on or after December 1, 2019, each
24month the Department shall pay into the State Aviation Program
25Fund 20% of the net revenue realized for the preceding month
26from the 6.25% general rate on the selling price of aviation

HB0238- 130 -LRB102 10056 CMG 15376 b
1fuel, less an amount estimated by the Department to be
2required for refunds of the 20% portion of the tax on aviation
3fuel under this Act, which amount shall be deposited into the
4Aviation Fuel Sales Tax Refund Fund. The Department shall only
5pay moneys into the State Aviation Program Fund and the
6Aviation Fuel Sales Tax Refund Fund under this Act for so long
7as the revenue use requirements of 49 U.S.C. 47107(b) and 49
8U.S.C. 47133 are binding on the State.
9 Beginning August 1, 2000, each month the Department shall
10pay into the Local Government Tax Fund 80% of the net revenue
11realized for the preceding month from the 1.25% rate on the
12selling price of motor fuel and gasohol. Beginning September
131, 2010, each month the Department shall pay into the Local
14Government Tax Fund 80% of the net revenue realized for the
15preceding month from the 1.25% rate on the selling price of
16sales tax holiday items.
17 Beginning October 1, 2009, each month the Department shall
18pay into the Capital Projects Fund an amount that is equal to
19an amount estimated by the Department to represent 80% of the
20net revenue realized for the preceding month from the sale of
21candy, grooming and hygiene products, and soft drinks that had
22been taxed at a rate of 1% prior to September 1, 2009 but that
23are now taxed at 6.25%.
24 Beginning July 1, 2011, each month the Department shall
25pay into the Clean Air Act Permit Fund 80% of the net revenue
26realized for the preceding month from the 6.25% general rate

HB0238- 131 -LRB102 10056 CMG 15376 b
1on the selling price of sorbents used in Illinois in the
2process of sorbent injection as used to comply with the
3Environmental Protection Act or the federal Clean Air Act, but
4the total payment into the Clean Air Act Permit Fund under this
5Act and the Use Tax Act shall not exceed $2,000,000 in any
6fiscal year.
7 Beginning July 1, 2013, each month the Department shall
8pay into the Underground Storage Tank Fund from the proceeds
9collected under this Act, the Use Tax Act, the Service Use Tax
10Act, and the Service Occupation Tax Act an amount equal to the
11average monthly deficit in the Underground Storage Tank Fund
12during the prior year, as certified annually by the Illinois
13Environmental Protection Agency, but the total payment into
14the Underground Storage Tank Fund under this Act, the Use Tax
15Act, the Service Use Tax Act, and the Service Occupation Tax
16Act shall not exceed $18,000,000 in any State fiscal year. As
17used in this paragraph, the "average monthly deficit" shall be
18equal to the difference between the average monthly claims for
19payment by the fund and the average monthly revenues deposited
20into the fund, excluding payments made pursuant to this
21paragraph.
22 Beginning July 1, 2015, of the remainder of the moneys
23received by the Department under the Use Tax Act, the Service
24Use Tax Act, the Service Occupation Tax Act, and this Act, each
25month the Department shall deposit $500,000 into the State
26Crime Laboratory Fund.

HB0238- 132 -LRB102 10056 CMG 15376 b
1 Beginning July 1, 2021, the Department shall pay into the
2Trauma Response Fund 100% of the net revenue realized for the
3preceding month from the 1% surcharge on the selling price of
4firearm ammunition.
5 Of the remainder of the moneys received by the Department
6pursuant to this Act, (a) 1.75% thereof shall be paid into the
7Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
8and after July 1, 1989, 3.8% thereof shall be paid into the
9Build Illinois Fund; provided, however, that if in any fiscal
10year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
11may be, of the moneys received by the Department and required
12to be paid into the Build Illinois Fund pursuant to this Act,
13Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
14Act, and Section 9 of the Service Occupation Tax Act, such Acts
15being hereinafter called the "Tax Acts" and such aggregate of
162.2% or 3.8%, as the case may be, of moneys being hereinafter
17called the "Tax Act Amount", and (2) the amount transferred to
18the Build Illinois Fund from the State and Local Sales Tax
19Reform Fund shall be less than the Annual Specified Amount (as
20hereinafter defined), an amount equal to the difference shall
21be immediately paid into the Build Illinois Fund from other
22moneys received by the Department pursuant to the Tax Acts;
23the "Annual Specified Amount" means the amounts specified
24below for fiscal years 1986 through 1993:
25Fiscal YearAnnual Specified Amount
261986$54,800,000

HB0238- 133 -LRB102 10056 CMG 15376 b
11987$76,650,000
21988$80,480,000
31989$88,510,000
41990$115,330,000
51991$145,470,000
61992$182,730,000
71993$206,520,000;
8and means the Certified Annual Debt Service Requirement (as
9defined in Section 13 of the Build Illinois Bond Act) or the
10Tax Act Amount, whichever is greater, for fiscal year 1994 and
11each fiscal year thereafter; and further provided, that if on
12the last business day of any month the sum of (1) the Tax Act
13Amount required to be deposited into the Build Illinois Bond
14Account in the Build Illinois Fund during such month and (2)
15the amount transferred to the Build Illinois Fund from the
16State and Local Sales Tax Reform Fund shall have been less than
171/12 of the Annual Specified Amount, an amount equal to the
18difference shall be immediately paid into the Build Illinois
19Fund from other moneys received by the Department pursuant to
20the Tax Acts; and, further provided, that in no event shall the
21payments required under the preceding proviso result in
22aggregate payments into the Build Illinois Fund pursuant to
23this clause (b) for any fiscal year in excess of the greater of
24(i) the Tax Act Amount or (ii) the Annual Specified Amount for
25such fiscal year. The amounts payable into the Build Illinois
26Fund under clause (b) of the first sentence in this paragraph

HB0238- 134 -LRB102 10056 CMG 15376 b
1shall be payable only until such time as the aggregate amount
2on deposit under each trust indenture securing Bonds issued
3and outstanding pursuant to the Build Illinois Bond Act is
4sufficient, taking into account any future investment income,
5to fully provide, in accordance with such indenture, for the
6defeasance of or the payment of the principal of, premium, if
7any, and interest on the Bonds secured by such indenture and on
8any Bonds expected to be issued thereafter and all fees and
9costs payable with respect thereto, all as certified by the
10Director of the Bureau of the Budget (now Governor's Office of
11Management and Budget). If on the last business day of any
12month in which Bonds are outstanding pursuant to the Build
13Illinois Bond Act, the aggregate of moneys deposited in the
14Build Illinois Bond Account in the Build Illinois Fund in such
15month shall be less than the amount required to be transferred
16in such month from the Build Illinois Bond Account to the Build
17Illinois Bond Retirement and Interest Fund pursuant to Section
1813 of the Build Illinois Bond Act, an amount equal to such
19deficiency shall be immediately paid from other moneys
20received by the Department pursuant to the Tax Acts to the
21Build Illinois Fund; provided, however, that any amounts paid
22to the Build Illinois Fund in any fiscal year pursuant to this
23sentence shall be deemed to constitute payments pursuant to
24clause (b) of the first sentence of this paragraph and shall
25reduce the amount otherwise payable for such fiscal year
26pursuant to that clause (b). The moneys received by the

HB0238- 135 -LRB102 10056 CMG 15376 b
1Department pursuant to this Act and required to be deposited
2into the Build Illinois Fund are subject to the pledge, claim
3and charge set forth in Section 12 of the Build Illinois Bond
4Act.
5 Subject to payment of amounts into the Build Illinois Fund
6as provided in the preceding paragraph or in any amendment
7thereto hereafter enacted, the following specified monthly
8installment of the amount requested in the certificate of the
9Chairman of the Metropolitan Pier and Exposition Authority
10provided under Section 8.25f of the State Finance Act, but not
11in excess of sums designated as "Total Deposit", shall be
12deposited in the aggregate from collections under Section 9 of
13the Use Tax Act, Section 9 of the Service Use Tax Act, Section
149 of the Service Occupation Tax Act, and Section 3 of the
15Retailers' Occupation Tax Act into the McCormick Place
16Expansion Project Fund in the specified fiscal years.
17Fiscal YearTotal Deposit
181993 $0
191994 53,000,000
201995 58,000,000
211996 61,000,000
221997 64,000,000
231998 68,000,000
241999 71,000,000
252000 75,000,000

HB0238- 136 -LRB102 10056 CMG 15376 b
12001 80,000,000
22002 93,000,000
32003 99,000,000
42004103,000,000
52005108,000,000
62006113,000,000
72007119,000,000
82008126,000,000
92009132,000,000
102010139,000,000
112011146,000,000
122012153,000,000
132013161,000,000
142014170,000,000
152015179,000,000
162016189,000,000
172017199,000,000
182018210,000,000
192019221,000,000
202020233,000,000
212021300,000,000
222022300,000,000
232023300,000,000
242024 300,000,000
252025 300,000,000
262026 300,000,000

HB0238- 137 -LRB102 10056 CMG 15376 b
12027 375,000,000
22028 375,000,000
32029 375,000,000
42030 375,000,000
52031 375,000,000
62032 375,000,000
72033375,000,000
82034375,000,000
92035375,000,000
102036450,000,000
11and
12each fiscal year
13thereafter that bonds
14are outstanding under
15Section 13.2 of the
16Metropolitan Pier and
17Exposition Authority Act,
18but not after fiscal year 2060.
19 Beginning July 20, 1993 and in each month of each fiscal
20year thereafter, one-eighth of the amount requested in the
21certificate of the Chairman of the Metropolitan Pier and
22Exposition Authority for that fiscal year, less the amount
23deposited into the McCormick Place Expansion Project Fund by
24the State Treasurer in the respective month under subsection
25(g) of Section 13 of the Metropolitan Pier and Exposition
26Authority Act, plus cumulative deficiencies in the deposits

HB0238- 138 -LRB102 10056 CMG 15376 b
1required under this Section for previous months and years,
2shall be deposited into the McCormick Place Expansion Project
3Fund, until the full amount requested for the fiscal year, but
4not in excess of the amount specified above as "Total
5Deposit", has been deposited.
6 Subject to payment of amounts into the Capital Projects
7Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
8and the McCormick Place Expansion Project Fund pursuant to the
9preceding paragraphs or in any amendments thereto hereafter
10enacted, for aviation fuel sold on or after December 1, 2019,
11the Department shall each month deposit into the Aviation Fuel
12Sales Tax Refund Fund an amount estimated by the Department to
13be required for refunds of the 80% portion of the tax on
14aviation fuel under this Act. The Department shall only
15deposit moneys into the Aviation Fuel Sales Tax Refund Fund
16under this paragraph for so long as the revenue use
17requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
18binding on the State.
19 Subject to payment of amounts into the Build Illinois Fund
20and the McCormick Place Expansion Project Fund pursuant to the
21preceding paragraphs or in any amendments thereto hereafter
22enacted, beginning July 1, 1993 and ending on September 30,
232013, the Department shall each month pay into the Illinois
24Tax Increment Fund 0.27% of 80% of the net revenue realized for
25the preceding month from the 6.25% general rate on the selling
26price of tangible personal property.

HB0238- 139 -LRB102 10056 CMG 15376 b
1 Subject to payment of amounts into the Build Illinois Fund
2and the McCormick Place Expansion Project Fund pursuant to the
3preceding paragraphs or in any amendments thereto hereafter
4enacted, beginning with the receipt of the first report of
5taxes paid by an eligible business and continuing for a
625-year period, the Department shall each month pay into the
7Energy Infrastructure Fund 80% of the net revenue realized
8from the 6.25% general rate on the selling price of
9Illinois-mined coal that was sold to an eligible business. For
10purposes of this paragraph, the term "eligible business" means
11a new electric generating facility certified pursuant to
12Section 605-332 of the Department of Commerce and Economic
13Opportunity Law of the Civil Administrative Code of Illinois.
14 Subject to payment of amounts into the Build Illinois
15Fund, the McCormick Place Expansion Project Fund, the Illinois
16Tax Increment Fund, and the Energy Infrastructure Fund
17pursuant to the preceding paragraphs or in any amendments to
18this Section hereafter enacted, beginning on the first day of
19the first calendar month to occur on or after August 26, 2014
20(the effective date of Public Act 98-1098), each month, from
21the collections made under Section 9 of the Use Tax Act,
22Section 9 of the Service Use Tax Act, Section 9 of the Service
23Occupation Tax Act, and Section 3 of the Retailers' Occupation
24Tax Act, the Department shall pay into the Tax Compliance and
25Administration Fund, to be used, subject to appropriation, to
26fund additional auditors and compliance personnel at the

HB0238- 140 -LRB102 10056 CMG 15376 b
1Department of Revenue, an amount equal to 1/12 of 5% of 80% of
2the cash receipts collected during the preceding fiscal year
3by the Audit Bureau of the Department under the Use Tax Act,
4the Service Use Tax Act, the Service Occupation Tax Act, the
5Retailers' Occupation Tax Act, and associated local occupation
6and use taxes administered by the Department.
7 Subject to payments of amounts into the Build Illinois
8Fund, the McCormick Place Expansion Project Fund, the Illinois
9Tax Increment Fund, the Energy Infrastructure Fund, and the
10Tax Compliance and Administration Fund as provided in this
11Section, beginning on July 1, 2018 the Department shall pay
12each month into the Downstate Public Transportation Fund the
13moneys required to be so paid under Section 2-3 of the
14Downstate Public Transportation Act.
15 Subject to successful execution and delivery of a
16public-private agreement between the public agency and private
17entity and completion of the civic build, beginning on July 1,
182023, of the remainder of the moneys received by the
19Department under the Use Tax Act, the Service Use Tax Act, the
20Service Occupation Tax Act, and this Act, the Department shall
21deposit the following specified deposits in the aggregate from
22collections under the Use Tax Act, the Service Use Tax Act, the
23Service Occupation Tax Act, and the Retailers' Occupation Tax
24Act, as required under Section 8.25g of the State Finance Act
25for distribution consistent with the Public-Private
26Partnership for Civic and Transit Infrastructure Project Act.

HB0238- 141 -LRB102 10056 CMG 15376 b
1The moneys received by the Department pursuant to this Act and
2required to be deposited into the Civic and Transit
3Infrastructure Fund are subject to the pledge, claim and
4charge set forth in Section 25-55 of the Public-Private
5Partnership for Civic and Transit Infrastructure Project Act.
6As used in this paragraph, "civic build", "private entity",
7"public-private agreement", and "public agency" have the
8meanings provided in Section 25-10 of the Public-Private
9Partnership for Civic and Transit Infrastructure Project Act.
10 Fiscal Year.............................Total Deposit
11 2024.....................................$200,000,000
12 2025....................................$206,000,000
13 2026....................................$212,200,000
14 2027....................................$218,500,000
15 2028....................................$225,100,000
16 2029....................................$288,700,000
17 2030....................................$298,900,000
18 2031....................................$309,300,000
19 2032....................................$320,100,000
20 2033....................................$331,200,000
21 2034....................................$341,200,000
22 2035....................................$351,400,000
23 2036....................................$361,900,000
24 2037....................................$372,800,000
25 2038....................................$384,000,000
26 2039....................................$395,500,000

HB0238- 142 -LRB102 10056 CMG 15376 b
1 2040....................................$407,400,000
2 2041....................................$419,600,000
3 2042....................................$432,200,000
4 2043....................................$445,100,000
5 Beginning July 1, 2021 and until July 1, 2022, subject to
6the payment of amounts into the County and Mass Transit
7District Fund, the Local Government Tax Fund, the Build
8Illinois Fund, the McCormick Place Expansion Project Fund, the
9Illinois Tax Increment Fund, the Energy Infrastructure Fund,
10and the Tax Compliance and Administration Fund as provided in
11this Section, the Department shall pay each month into the
12Road Fund the amount estimated to represent 16% of the net
13revenue realized from the taxes imposed on motor fuel and
14gasohol. Beginning July 1, 2022 and until July 1, 2023,
15subject to the payment of amounts into the County and Mass
16Transit District Fund, the Local Government Tax Fund, the
17Build Illinois Fund, the McCormick Place Expansion Project
18Fund, the Illinois Tax Increment Fund, the Energy
19Infrastructure Fund, and the Tax Compliance and Administration
20Fund as provided in this Section, the Department shall pay
21each month into the Road Fund the amount estimated to
22represent 32% of the net revenue realized from the taxes
23imposed on motor fuel and gasohol. Beginning July 1, 2023 and
24until July 1, 2024, subject to the payment of amounts into the
25County and Mass Transit District Fund, the Local Government
26Tax Fund, the Build Illinois Fund, the McCormick Place

HB0238- 143 -LRB102 10056 CMG 15376 b
1Expansion Project Fund, the Illinois Tax Increment Fund, the
2Energy Infrastructure Fund, and the Tax Compliance and
3Administration Fund as provided in this Section, the
4Department shall pay each month into the Road Fund the amount
5estimated to represent 48% of the net revenue realized from
6the taxes imposed on motor fuel and gasohol. Beginning July 1,
72024 and until July 1, 2025, subject to the payment of amounts
8into the County and Mass Transit District Fund, the Local
9Government Tax Fund, the Build Illinois Fund, the McCormick
10Place Expansion Project Fund, the Illinois Tax Increment Fund,
11the Energy Infrastructure Fund, and the Tax Compliance and
12Administration Fund as provided in this Section, the
13Department shall pay each month into the Road Fund the amount
14estimated to represent 64% of the net revenue realized from
15the taxes imposed on motor fuel and gasohol. Beginning on July
161, 2025, subject to the payment of amounts into the County and
17Mass Transit District Fund, the Local Government Tax Fund, the
18Build Illinois Fund, the McCormick Place Expansion Project
19Fund, the Illinois Tax Increment Fund, the Energy
20Infrastructure Fund, and the Tax Compliance and Administration
21Fund as provided in this Section, the Department shall pay
22each month into the Road Fund the amount estimated to
23represent 80% of the net revenue realized from the taxes
24imposed on motor fuel and gasohol. As used in this paragraph
25"motor fuel" has the meaning given to that term in Section 1.1
26of the Motor Fuel Tax Act, and "gasohol" has the meaning given

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1to that term in Section 3-40 of the Use Tax Act.
2 Of the remainder of the moneys received by the Department
3pursuant to this Act, 75% thereof shall be paid into the State
4Treasury and 25% shall be reserved in a special account and
5used only for the transfer to the Common School Fund as part of
6the monthly transfer from the General Revenue Fund in
7accordance with Section 8a of the State Finance Act.
8 The Department may, upon separate written notice to a
9taxpayer, require the taxpayer to prepare and file with the
10Department on a form prescribed by the Department within not
11less than 60 days after receipt of the notice an annual
12information return for the tax year specified in the notice.
13Such annual return to the Department shall include a statement
14of gross receipts as shown by the retailer's last Federal
15income tax return. If the total receipts of the business as
16reported in the Federal income tax return do not agree with the
17gross receipts reported to the Department of Revenue for the
18same period, the retailer shall attach to his annual return a
19schedule showing a reconciliation of the 2 amounts and the
20reasons for the difference. The retailer's annual return to
21the Department shall also disclose the cost of goods sold by
22the retailer during the year covered by such return, opening
23and closing inventories of such goods for such year, costs of
24goods used from stock or taken from stock and given away by the
25retailer during such year, payroll information of the
26retailer's business during such year and any additional

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1reasonable information which the Department deems would be
2helpful in determining the accuracy of the monthly, quarterly
3or annual returns filed by such retailer as provided for in
4this Section.
5 If the annual information return required by this Section
6is not filed when and as required, the taxpayer shall be liable
7as follows:
8 (i) Until January 1, 1994, the taxpayer shall be
9 liable for a penalty equal to 1/6 of 1% of the tax due from
10 such taxpayer under this Act during the period to be
11 covered by the annual return for each month or fraction of
12 a month until such return is filed as required, the
13 penalty to be assessed and collected in the same manner as
14 any other penalty provided for in this Act.
15 (ii) On and after January 1, 1994, the taxpayer shall
16 be liable for a penalty as described in Section 3-4 of the
17 Uniform Penalty and Interest Act.
18 The chief executive officer, proprietor, owner or highest
19ranking manager shall sign the annual return to certify the
20accuracy of the information contained therein. Any person who
21willfully signs the annual return containing false or
22inaccurate information shall be guilty of perjury and punished
23accordingly. The annual return form prescribed by the
24Department shall include a warning that the person signing the
25return may be liable for perjury.
26 The provisions of this Section concerning the filing of an

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1annual information return do not apply to a retailer who is not
2required to file an income tax return with the United States
3Government.
4 As soon as possible after the first day of each month, upon
5certification of the Department of Revenue, the Comptroller
6shall order transferred and the Treasurer shall transfer from
7the General Revenue Fund to the Motor Fuel Tax Fund an amount
8equal to 1.7% of 80% of the net revenue realized under this Act
9for the second preceding month. Beginning April 1, 2000, this
10transfer is no longer required and shall not be made.
11 Net revenue realized for a month shall be the revenue
12collected by the State pursuant to this Act, less the amount
13paid out during that month as refunds to taxpayers for
14overpayment of liability.
15 For greater simplicity of administration, manufacturers,
16importers and wholesalers whose products are sold at retail in
17Illinois by numerous retailers, and who wish to do so, may
18assume the responsibility for accounting and paying to the
19Department all tax accruing under this Act with respect to
20such sales, if the retailers who are affected do not make
21written objection to the Department to this arrangement.
22 Any person who promotes, organizes, provides retail
23selling space for concessionaires or other types of sellers at
24the Illinois State Fair, DuQuoin State Fair, county fairs,
25local fairs, art shows, flea markets and similar exhibitions
26or events, including any transient merchant as defined by

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1Section 2 of the Transient Merchant Act of 1987, is required to
2file a report with the Department providing the name of the
3merchant's business, the name of the person or persons engaged
4in merchant's business, the permanent address and Illinois
5Retailers Occupation Tax Registration Number of the merchant,
6the dates and location of the event and other reasonable
7information that the Department may require. The report must
8be filed not later than the 20th day of the month next
9following the month during which the event with retail sales
10was held. Any person who fails to file a report required by
11this Section commits a business offense and is subject to a
12fine not to exceed $250.
13 Any person engaged in the business of selling tangible
14personal property at retail as a concessionaire or other type
15of seller at the Illinois State Fair, county fairs, art shows,
16flea markets and similar exhibitions or events, or any
17transient merchants, as defined by Section 2 of the Transient
18Merchant Act of 1987, may be required to make a daily report of
19the amount of such sales to the Department and to make a daily
20payment of the full amount of tax due. The Department shall
21impose this requirement when it finds that there is a
22significant risk of loss of revenue to the State at such an
23exhibition or event. Such a finding shall be based on evidence
24that a substantial number of concessionaires or other sellers
25who are not residents of Illinois will be engaging in the
26business of selling tangible personal property at retail at

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1the exhibition or event, or other evidence of a significant
2risk of loss of revenue to the State. The Department shall
3notify concessionaires and other sellers affected by the
4imposition of this requirement. In the absence of notification
5by the Department, the concessionaires and other sellers shall
6file their returns as otherwise required in this Section.
7(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
8100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
915, Section 15-25, eff. 6-5-19; 101-10, Article 25, Section
1025-120, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
116-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
12 Section 30. The School Code is amended by adding Sections
1310-20.73 and 34-18.67 as follows:
14 (105 ILCS 5/10-20.73 new)
15 Sec. 10-20.73. Trauma response protocol.
16 (a) Each school board shall develop a trauma response
17protocol that shall be implemented in response to a traumatic
18event at a school, including, but not limited to, a shooting at
19the school. The trauma response protocol shall include, but is
20not limited to, the following:
21 (1) As soon as practicable after the traumatic
22 incident triggering the implementation of the trauma
23 response protocol and after the scene is secured by law
24 enforcement, the hospital nearest to the scene of the

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1 traumatic incident shall send mental health first
2 responders to the school. Survivors of the shooting shall
3 be offered immediate grief and trauma-based counseling.
4 With respect to the requirements of this paragraph, the
5 school board shall establish an agreement with each nearby
6 hospital, and shall designate which hospital is considered
7 to be nearest to each school.
8 (2) Within 5 calendar days after a traumatic incident
9 triggering the implementation of the trauma response
10 protocol, the school or school district shall make
11 available trauma intervention services for the survivors
12 of the incident and others who may be impacted by the
13 incident. In areas with frequent gun violence, additional
14 psycho-emotional support services shall be developed that
15 include, but are not limited to, group counseling,
16 peer-to-peer support, and other measures. With respect to
17 the requirements of this paragraph, school districts may
18 partner with local community groups to implement these
19 requirements.
20 (3) School boards shall develop a plan of community
21 engagement and, if necessary, to recruit volunteers from
22 the communities experiencing gun violence. School boards
23 may partner with community members, the faith-based
24 community, and other organizations to engage in the
25 recruitment efforts.
26 (b) The Trauma Response Fund is created as a special fund

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1in the State treasury. All moneys in the Fund shall be paid,
2subject to appropriation by the General Assembly and
3distribution by the State Board of Education, as grants to
4school districts to implement trauma response protocols under
5this Section and Section 34-18.67.
6 (105 ILCS 5/34-18.67 new)
7 Sec. 34-18.67. Trauma response protocol. The board shall
8develop a trauma response protocol that shall be implemented
9in response to a traumatic event at a school, including, but
10not limited to, a shooting at the school. The trauma response
11protocol shall include, but is not limited to, the following:
12 (1) As soon as practicable after the traumatic
13 incident triggering the implementation of the trauma
14 response protocol and after the scene is secured by law
15 enforcement, the hospital nearest to the scene of the
16 traumatic incident shall send mental health first
17 responders to the school. Survivors of the shooting shall
18 be offered immediate grief and trauma-based counseling.
19 With respect to the requirements of this paragraph, the
20 board shall establish an agreement with each nearby
21 hospital, and shall designate which hospital is considered
22 to be nearest to each school.
23 (2) Within 5 calendar days after a traumatic incident
24 triggering the implementation of the trauma response
25 protocol, the school or the board shall make available

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1 trauma intervention services for the survivors of the
2 incident and others who may be impacted by the incident.
3 In areas with frequent gun violence, additional
4 psycho-emotional support services shall be developed that
5 include, but are not limited to, group counseling,
6 peer-to-peer support, and other measures. With respect to
7 the requirements of this paragraph, the board may partner
8 with local community groups to implement these
9 requirements.
10 (3) The board shall develop a plan of community
11 engagement and, if necessary, to recruit volunteers from
12 the communities experiencing gun violence. The board may
13 partner with community members, the faith-based community,
14 and other organizations to engage in the recruitment
15 efforts.
16 Section 35. The University of Illinois Hospital Act is
17amended by adding Section 15 as follows:
18 (110 ILCS 330/15 new)
19 Sec. 15. School trauma response protocol. The University
20of Illinois Hospital shall, pursuant to paragraph (1) of
21Section 10-20.73 or paragraph (1) of Section 34-18.67 of the
22School Code, as applicable, establish agreements with school
23districts in the development of a trauma response protocol.

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1 Section 40. The Hospital Licensing Act is amended by
2adding Section 6.28 as follows:
3 (210 ILCS 85/6.28 new)
4 Sec. 6.28. School trauma response protocol. Every hospital
5shall, pursuant to paragraph (1) of Section 10-20.73 or
6paragraph (1) of Section 34-18.67 of the School Code, as
7applicable, establish agreements with school districts in the
8development of a trauma response protocol.
9 Section 99. Effective date. This Act takes effect upon
10becoming law.