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1		AN ACT concerning State government.
2		Be it enacted by the People of the State of Illinois,
3		represented in the General Assembly:
4		ARTICLE 5. AMENDATORY PROVISIONS
5		Section 5-5. The State Finance Act is amended by changing
6		Section 8.3 as follows:
7		(30 ILCS 105/8.3) (from Ch. 127, par. 144.3)
8		Sec. 8.3. Money in the Road Fund shall, if and when the
9		State of Illinois incurs any bonded indebtedness for the
10		construction of permanent highways, be set aside and used for
11		the purpose of paying and discharging annually the principal
12		and interest on that bonded indebtedness then due and payable,
13		and for no other purpose. The surplus, if any, in the Road Fund
14		after the payment of principal and interest on that bonded
15		indebtedness then annually due shall be used as follows:
16		first -- to pay the cost of administration of Chapters
17		2 through 10 of the Illinois Vehicle Code, except the cost
18		of administration of Articles I and II of Chapter 3 of that
19		Code; and
20		secondly -- for expenses of the Department of
21		Transportation for construction, reconstruction,
22		improvement, repair, maintenance, operation, and

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1		administration of highways in accordance with the
2		provisions of laws relating thereto, or for any purpose
3		related or incident to and connected therewith, including
4		the separation of grades of those highways with railroads
5		and with highways and including the payment of awards made
6		by the Illinois Workers' Compensation Commission under the
7		terms of the Workers' Compensation Act or Workers'
8		Occupational Diseases Act for injury or death of an
9		employee of the Division of Highways in the Department of
10		Transportation; or for the acquisition of land and the
11		erection of buildings for highway purposes, including the
12		acquisition of highway right-of-way or for investigations
13		to determine the reasonably anticipated future highway
14		needs; or for making of surveys, plans, specifications and
15		estimates for and in the construction and maintenance of
16		flight strips and of highways necessary to provide access
17		to military and naval reservations, to defense industries
18		and defense-industry sites, and to the sources of raw
19		materials and for replacing existing highways and highway
20		connections shut off from general public use at military
21		and naval reservations and defense-industry sites, or for
22		the purchase of right-of-way, except that the State shall
23		be reimbursed in full for any expense incurred in building
24		the flight strips; or for the operating and maintaining of
25		highway garages; or for patrolling and policing the public
26		highways and conserving the peace; or for the operating

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1		expenses of the Department relating to the administration
2		of public transportation programs; or, during fiscal year
3		2012 only, for the purposes of a grant not to exceed
4		$8,500,000 to the Regional Transportation Authority on
5		behalf of PACE for the purpose of ADA/Para-transit
6		expenses; or, during fiscal year 2013 only, for the
7		purposes of a grant not to exceed $3,825,000 to the
8		Regional Transportation Authority on behalf of PACE for the
9		purpose of ADA/Para-transit expenses; or, during fiscal
10		year 2014 only, for the purposes of a grant not to exceed
11		$3,825,000 to the Regional Transportation Authority on
12		behalf of PACE for the purpose of ADA/Para-transit
13		expenses; or, during fiscal year 2015 only, for the
14		purposes of a grant not to exceed $3,825,000 to the
15		Regional Transportation Authority on behalf of PACE for the
16		purpose of ADA/Para-transit expenses; or for any of those
17		purposes or any other purpose that may be provided by law.
18		Appropriations for any of those purposes are payable from
19		the Road Fund. Appropriations may also be made from the Road
20		Fund for the administrative expenses of any State agency that
21		are related to motor vehicles or arise from the use of motor
22		vehicles.
23		Beginning with fiscal year 1980 and thereafter, no Road
24		Fund monies shall be appropriated to the following Departments
25		or agencies of State government for administration, grants, or
26		operations; but this limitation is not a restriction upon

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1		appropriating for those purposes any Road Fund monies that are
2		eligible for federal reimbursement;
3		1. Department of Public Health;
4		2. Department of Transportation, only with respect to
5		subsidies for one-half fare Student Transportation and
6		Reduced Fare for Elderly, except during fiscal year 2012
7		only when no more than $40,000,000 may be expended and
8		except during fiscal year 2013 only when no more than
9		$17,570,300 may be expended and except during fiscal year
10		2014 only when no more than $17,570,000 may be expended and
11		except during fiscal year 2015 only when no more than
12		$17,570,000 may be expended;
13		3. Department of Central Management Services, except
14		for expenditures incurred for group insurance premiums of
15		appropriate personnel;
16		4. Judicial Systems and Agencies.
17		Beginning with fiscal year 1981 and thereafter, no Road
18		Fund monies shall be appropriated to the following Departments
19		or agencies of State government for administration, grants, or
20		operations; but this limitation is not a restriction upon
21		appropriating for those purposes any Road Fund monies that are
22		eligible for federal reimbursement:
23		1. Department of State Police, except for expenditures
24		with respect to the Division of Operations;
25		2. Department of Transportation, only with respect to
26		Intercity Rail Subsidies, except during fiscal year 2012

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1		only when no more than $40,000,000 may be expended, and
2		except during fiscal year 2013 only when no more than
3		$26,000,000 may be expended, and except during fiscal year
4		2014 only when no more than $38,000,000 may be expended,
5		and except during fiscal years year 2015 and 2016 only when
6		no more than $42,000,000 may be expended in each of those
7		fiscal years, and Rail Freight Services.
8		Beginning with fiscal year 1982 and thereafter, no Road
9		Fund monies shall be appropriated to the following Departments
10		or agencies of State government for administration, grants, or
11		operations; but this limitation is not a restriction upon
12		appropriating for those purposes any Road Fund monies that are
13		eligible for federal reimbursement: Department of Central
14		Management Services, except for awards made by the Illinois
15		Workers' Compensation Commission under the terms of the
16		Workers' Compensation Act or Workers' Occupational Diseases
17		Act for injury or death of an employee of the Division of
18		Highways in the Department of Transportation.
19		Beginning with fiscal year 1984 and thereafter, no Road
20		Fund monies shall be appropriated to the following Departments
21		or agencies of State government for administration, grants, or
22		operations; but this limitation is not a restriction upon
23		appropriating for those purposes any Road Fund monies that are
24		eligible for federal reimbursement:
25		1. Department of State Police, except not more than 40%
26		of the funds appropriated for the Division of Operations;

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1		2. State Officers.
2		Beginning with fiscal year 1984 and thereafter, no Road
3		Fund monies shall be appropriated to any Department or agency
4		of State government for administration, grants, or operations
5		except as provided hereafter; but this limitation is not a
6		restriction upon appropriating for those purposes any Road Fund
7		monies that are eligible for federal reimbursement. It shall
8		not be lawful to circumvent the above appropriation limitations
9		by governmental reorganization or other methods.
10		Appropriations shall be made from the Road Fund only in
11		accordance with the provisions of this Section.
12		Money in the Road Fund shall, if and when the State of
13		Illinois incurs any bonded indebtedness for the construction of
14		permanent highways, be set aside and used for the purpose of
15		paying and discharging during each fiscal year the principal
16		and interest on that bonded indebtedness as it becomes due and
17		payable as provided in the Transportation Bond Act, and for no
18		other purpose. The surplus, if any, in the Road Fund after the
19		payment of principal and interest on that bonded indebtedness
20		then annually due shall be used as follows:
21		first -- to pay the cost of administration of Chapters
22		2 through 10 of the Illinois Vehicle Code; and
23		secondly -- no Road Fund monies derived from fees,
24		excises, or license taxes relating to registration,
25		operation and use of vehicles on public highways or to
26		fuels used for the propulsion of those vehicles, shall be

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1		appropriated or expended other than for costs of
2		administering the laws imposing those fees, excises, and
3		license taxes, statutory refunds and adjustments allowed
4		thereunder, administrative costs of the Department of
5		Transportation, including, but not limited to, the
6		operating expenses of the Department relating to the
7		administration of public transportation programs, payment
8		of debts and liabilities incurred in construction and
9		reconstruction of public highways and bridges, acquisition
10		of rights-of-way for and the cost of construction,
11		reconstruction, maintenance, repair, and operation of
12		public highways and bridges under the direction and
13		supervision of the State, political subdivision, or
14		municipality collecting those monies, or during fiscal
15		year 2012 only for the purposes of a grant not to exceed
16		$8,500,000 to the Regional Transportation Authority on
17		behalf of PACE for the purpose of ADA/Para-transit
18		expenses, or during fiscal year 2013 only for the purposes
19		of a grant not to exceed $3,825,000 to the Regional
20		Transportation Authority on behalf of PACE for the purpose
21		of ADA/Para-transit expenses, or during fiscal year 2014
22		only for the purposes of a grant not to exceed $3,825,000
23		to the Regional Transportation Authority on behalf of PACE
24		for the purpose of ADA/Para-transit expenses, or during
25		fiscal year 2015 only for the purposes of a grant not to
26		exceed $3,825,000 to the Regional Transportation Authority

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1		on behalf of PACE for the purpose of ADA/Para-transit
2		expenses, and the costs for patrolling and policing the
3		public highways (by State, political subdivision, or
4		municipality collecting that money) for enforcement of
5		traffic laws. The separation of grades of such highways
6		with railroads and costs associated with protection of
7		at-grade highway and railroad crossing shall also be
8		permissible.
9		Appropriations for any of such purposes are payable from
10		the Road Fund or the Grade Crossing Protection Fund as provided
11		in Section 8 of the Motor Fuel Tax Law.
12		Except as provided in this paragraph, beginning with fiscal
13		year 1991 and thereafter, no Road Fund monies shall be
14		appropriated to the Department of State Police for the purposes
15		of this Section in excess of its total fiscal year 1990 Road
16		Fund appropriations for those purposes unless otherwise
17		provided in Section 5g of this Act. For fiscal years 2003,
18		2004, 2005, 2006, and 2007 only, no Road Fund monies shall be
19		appropriated to the Department of State Police for the purposes
20		of this Section in excess of $97,310,000. For fiscal year 2008
21		only, no Road Fund monies shall be appropriated to the
22		Department of State Police for the purposes of this Section in
23		excess of $106,100,000. For fiscal year 2009 only, no Road Fund
24		monies shall be appropriated to the Department of State Police
25		for the purposes of this Section in excess of $114,700,000.
26		Beginning in fiscal year 2010, no road fund moneys shall be

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1		appropriated to the Department of State Police. It shall not be
2		lawful to circumvent this limitation on appropriations by
3		governmental reorganization or other methods unless otherwise
4		provided in Section 5g of this Act.
5		In fiscal year 1994, no Road Fund monies shall be
6		appropriated to the Secretary of State for the purposes of this
7		Section in excess of the total fiscal year 1991 Road Fund
8		appropriations to the Secretary of State for those purposes,
9		plus $9,800,000. It shall not be lawful to circumvent this
10		limitation on appropriations by governmental reorganization or
11		other method.
12		Beginning with fiscal year 1995 and thereafter, no Road
13		Fund monies shall be appropriated to the Secretary of State for
14		the purposes of this Section in excess of the total fiscal year
15		1994 Road Fund appropriations to the Secretary of State for
16		those purposes. It shall not be lawful to circumvent this
17		limitation on appropriations by governmental reorganization or
18		other methods.
19		Beginning with fiscal year 2000, total Road Fund
20		appropriations to the Secretary of State for the purposes of
21		this Section shall not exceed the amounts specified for the
22		following fiscal years:
23 Fiscal Year 2000 $80,500,000; 24 Fiscal Year 2001 $80,500,000; 25 Fiscal Year 2002 $80,500,000; 26 Fiscal Year 2003 $130,500,000;

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1 Fiscal Year 2004 $130,500,000; 2 Fiscal Year 2005 $130,500,000; 3 Fiscal Year 2006 $130,500,000; 4 Fiscal Year 2007 $130,500,000; 5 Fiscal Year 2008 $130,500,000; 6 Fiscal Year 2009 $130,500,000.
7		For fiscal year 2010, no road fund moneys shall be
8		appropriated to the Secretary of State.
9		Beginning in fiscal year 2011, moneys in the Road Fund
10		shall be appropriated to the Secretary of State for the
11		exclusive purpose of paying refunds due to overpayment of fees
12		related to Chapter 3 of the Illinois Vehicle Code unless
13		otherwise provided for by law.
14		It shall not be lawful to circumvent this limitation on
15		appropriations by governmental reorganization or other
16		methods.
17		No new program may be initiated in fiscal year 1991 and
18		thereafter that is not consistent with the limitations imposed
19		by this Section for fiscal year 1984 and thereafter, insofar as
20		appropriation of Road Fund monies is concerned.
21		Nothing in this Section prohibits transfers from the Road
22		Fund to the State Construction Account Fund under Section 5e of
23		this Act; nor to the General Revenue Fund, as authorized by
24		this amendatory Act of the 93rd General Assembly.
25		The additional amounts authorized for expenditure in this
26		Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91

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1		shall be repaid to the Road Fund from the General Revenue Fund
2		in the next succeeding fiscal year that the General Revenue
3		Fund has a positive budgetary balance, as determined by
4		generally accepted accounting principles applicable to
5		government.
6		The additional amounts authorized for expenditure by the
7		Secretary of State and the Department of State Police in this
8		Section by this amendatory Act of the 94th General Assembly
9		shall be repaid to the Road Fund from the General Revenue Fund
10		in the next succeeding fiscal year that the General Revenue
11		Fund has a positive budgetary balance, as determined by
12		generally accepted accounting principles applicable to
13		government.
14		(Source: P.A. 97-72, eff. 7-1-11; 97-732, eff. 6-30-12; 98-24,
15		eff. 6-19-13; 98-674, eff. 6-30-14.)
16		Section 5-10. The Use Tax Act is amended by changing
17		Section 9 as follows:
18		(35 ILCS 105/9) (from Ch. 120, par. 439.9)
19		Sec. 9. Except as to motor vehicles, watercraft, aircraft,
20		and trailers that are required to be registered with an agency
21		of this State, each retailer required or authorized to collect
22		the tax imposed by this Act shall pay to the Department the
23		amount of such tax (except as otherwise provided) at the time
24		when he is required to file his return for the period during

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1		which such tax was collected, less a discount of 2.1% prior to
2		January 1, 1990, and 1.75% on and after January 1, 1990, or $5
3		per calendar year, whichever is greater, which is allowed to
4		reimburse the retailer for expenses incurred in collecting the
5		tax, keeping records, preparing and filing returns, remitting
6		the tax and supplying data to the Department on request. In the
7		case of retailers who report and pay the tax on a transaction
8		by transaction basis, as provided in this Section, such
9		discount shall be taken with each such tax remittance instead
10		of when such retailer files his periodic return. The Department
11		may disallow the discount for retailers whose certificate of
12		registration is revoked at the time the return is filed, but
13		only if the Department's decision to revoke the certificate of
14		registration has become final. A retailer need not remit that
15		part of any tax collected by him to the extent that he is
16		required to remit and does remit the tax imposed by the
17		Retailers' Occupation Tax Act, with respect to the sale of the
18		same property.
19		Where such tangible personal property is sold under a
20		conditional sales contract, or under any other form of sale
21		wherein the payment of the principal sum, or a part thereof, is
22		extended beyond the close of the period for which the return is
23		filed, the retailer, in collecting the tax (except as to motor
24		vehicles, watercraft, aircraft, and trailers that are required
25		to be registered with an agency of this State), may collect for
26		each tax return period, only the tax applicable to that part of

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1		the selling price actually received during such tax return
2		period.
3		Except as provided in this Section, on or before the
4		twentieth day of each calendar month, such retailer shall file
5		a return for the preceding calendar month. Such return shall be
6		filed on forms prescribed by the Department and shall furnish
7		such information as the Department may reasonably require.
8		The Department may require returns to be filed on a
9		quarterly basis. If so required, a return for each calendar
10		quarter shall be filed on or before the twentieth day of the
11		calendar month following the end of such calendar quarter. The
12		taxpayer shall also file a return with the Department for each
13		of the first two months of each calendar quarter, on or before
14		the twentieth day of the following calendar month, stating:
15		1. The name of the seller;
16		2. The address of the principal place of business from
17		which he engages in the business of selling tangible
18		personal property at retail in this State;
19		3. The total amount of taxable receipts received by him
20		during the preceding calendar month from sales of tangible
21		personal property by him during such preceding calendar
22		month, including receipts from charge and time sales, but
23		less all 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;

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1		5-5. The signature of the taxpayer; and
2		6. Such other reasonable information as the Department
3		may require.
4		If a taxpayer fails to sign a return within 30 days after
5		the proper notice and demand for signature by the Department,
6		the return shall be considered valid and any amount shown to be
7		due on the return shall be deemed assessed.
8		Beginning October 1, 1993, a taxpayer who has an average
9		monthly tax liability of $150,000 or more shall make all
10		payments required by rules of the Department by electronic
11		funds transfer. Beginning October 1, 1994, a taxpayer who has
12		an average monthly tax liability of $100,000 or more shall make
13		all payments required by rules of the Department by electronic
14		funds transfer. Beginning October 1, 1995, a taxpayer who has
15		an average monthly tax liability of $50,000 or more shall make
16		all payments required by rules of the Department by electronic
17		funds transfer. Beginning October 1, 2000, a taxpayer who has
18		an annual tax liability of $200,000 or more shall make all
19		payments required by rules of the Department by electronic
20		funds transfer. The term "annual tax liability" shall be the
21		sum of the taxpayer's liabilities under this Act, and under all
22		other State and local occupation and use tax laws administered
23		by the Department, for the immediately preceding calendar year.
24		The term "average monthly tax liability" means the sum of the
25		taxpayer's liabilities under this Act, and under all other
26		State and local occupation and use tax laws administered by the

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1		Department, for the immediately preceding calendar year
2		divided by 12. Beginning on October 1, 2002, a taxpayer who has
3		a tax liability in the amount set forth in subsection (b) of
4		Section 2505-210 of the Department of Revenue Law shall make
5		all payments required by rules of the Department by electronic
6		funds transfer.
7		Before August 1 of each year beginning in 1993, the
8		Department shall notify all taxpayers required to make payments
9		by electronic funds transfer. All taxpayers required to make
10		payments by electronic funds transfer shall make those payments
11		for a minimum of one year beginning on October 1.
12		Any taxpayer not required to make payments by electronic
13		funds transfer may make payments by electronic funds transfer
14		with the permission of the Department.
15		All taxpayers required to make payment by electronic funds
16		transfer and any taxpayers authorized to voluntarily make
17		payments by electronic funds transfer shall make those payments
18		in the manner authorized by the Department.
19		The Department shall adopt such rules as are necessary to
20		effectuate a program of electronic funds transfer and the
21		requirements of this Section.
22		Before October 1, 2000, if the taxpayer's average monthly
23		tax liability to the Department under this Act, the Retailers'
24		Occupation Tax Act, the Service Occupation Tax Act, the Service
25		Use Tax Act was $10,000 or more during the preceding 4 complete
26		calendar quarters, he shall file a return with the Department

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1		each month by the 20th day of the month next following the
2		month during which such tax liability is incurred and shall
3		make payments to the Department on or before the 7th, 15th,
4		22nd and last day of the month during which such liability is
5		incurred. On and after October 1, 2000, if the taxpayer's
6		average monthly tax liability to the Department under this Act,
7		the Retailers' Occupation Tax Act, the Service Occupation Tax
8		Act, and the Service Use Tax Act was $20,000 or more during the
9		preceding 4 complete calendar quarters, he shall file a return
10		with the Department each month by the 20th day of the month
11		next following the month during which such tax liability is
12		incurred and shall make payment to the Department on or before
13		the 7th, 15th, 22nd and last day of the month during which such
14		liability is incurred. If the month during which such tax
15		liability is incurred began prior to January 1, 1985, each
16		payment shall be in an amount equal to 1/4 of the taxpayer's
17		actual liability for the month or an amount set by the
18		Department not to exceed 1/4 of the average monthly liability
19		of the taxpayer to the Department for the preceding 4 complete
20		calendar quarters (excluding the month of highest liability and
21		the month of lowest liability in such 4 quarter period). If the
22		month during which such tax liability is incurred begins on or
23		after January 1, 1985, and prior to January 1, 1987, each
24		payment shall be in an amount equal to 22.5% of the taxpayer's
25		actual liability for the month or 27.5% of the taxpayer's
26		liability for the same calendar month of the preceding year. If

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1		the month during which such tax liability is incurred begins on
2		or after January 1, 1987, and prior to January 1, 1988, each
3		payment shall be in an amount equal to 22.5% of the taxpayer's
4		actual liability for the month or 26.25% of the taxpayer's
5		liability for the same calendar month of the preceding year. If
6		the month during which such tax liability is incurred begins on
7		or after January 1, 1988, and prior to January 1, 1989, or
8		begins on or after January 1, 1996, each payment shall be in an
9		amount equal to 22.5% of the taxpayer's actual liability for
10		the month or 25% of the taxpayer's liability for the same
11		calendar month of the preceding year. If the month during which
12		such tax liability is incurred begins on or after January 1,
13		1989, and prior to January 1, 1996, each payment shall be in an
14		amount equal to 22.5% of the taxpayer's actual liability for
15		the month or 25% of the taxpayer's liability for the same
16		calendar month of the preceding year or 100% of the taxpayer's
17		actual liability for the quarter monthly reporting period. The
18		amount of such quarter monthly payments shall be credited
19		against the final tax liability of the taxpayer's return for
20		that month. Before October 1, 2000, once applicable, the
21		requirement of the making of quarter monthly payments to the
22		Department shall continue until such taxpayer's average
23		monthly liability to the Department during the preceding 4
24		complete calendar quarters (excluding the month of highest
25		liability and the month of lowest liability) is less than
26		$9,000, or until such taxpayer's average monthly liability to

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

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1		quarter monthly payment is not paid at the time or in the
2		amount required by this Section, then the taxpayer shall be
3		liable for penalties and interest on the difference between the
4		minimum amount due and the amount of such quarter monthly
5		payment actually and timely paid, except insofar as the
6		taxpayer has previously made payments for that month to the
7		Department in excess of the minimum payments previously due as
8		provided in this Section. The Department shall make reasonable
9		rules and regulations to govern the quarter monthly payment
10		amount and quarter monthly payment dates for taxpayers who file
11		on other than a calendar monthly basis.
12		If any such payment provided for in this Section exceeds
13		the taxpayer's liabilities under this Act, the Retailers'
14		Occupation Tax Act, the Service Occupation Tax Act and the
15		Service Use Tax Act, as shown by an original monthly return,
16		the Department shall issue to the taxpayer a credit memorandum
17		no later than 30 days after the date of payment, which
18		memorandum may be submitted by the taxpayer to the Department
19		in payment of tax liability subsequently to be remitted by the
20		taxpayer to the Department or be assigned by the taxpayer to a
21		similar taxpayer under this Act, the Retailers' Occupation Tax
22		Act, the Service Occupation Tax Act or the Service Use Tax Act,
23		in accordance with reasonable rules and regulations to be
24		prescribed by the Department, except that if such excess
25		payment is shown on an original monthly return and is made
26		after December 31, 1986, no credit memorandum shall be issued,

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1		unless requested by the taxpayer. If no such request is made,
2		the taxpayer may credit such excess payment against tax
3		liability subsequently to be remitted by the taxpayer to the
4		Department under this Act, the Retailers' Occupation Tax Act,
5		the Service Occupation Tax Act or the Service Use Tax Act, in
6		accordance with reasonable rules and regulations prescribed by
7		the Department. If the Department subsequently determines that
8		all or any part of the credit taken was not actually due to the
9		taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
10		be reduced by 2.1% or 1.75% of the difference between the
11		credit taken and that actually due, and the taxpayer shall be
12		liable for penalties and interest on such difference.
13		If the retailer is otherwise required to file a monthly
14		return and if the retailer's average monthly tax liability to
15		the Department does not exceed $200, the Department may
16		authorize his returns to be filed on a quarter annual basis,
17		with the return for January, February, and March of a given
18		year being due by April 20 of such year; with the return for
19		April, May and June of a given year being due by July 20 of such
20		year; with the return for July, August and September of a given
21		year being due by October 20 of such year, and with the return
22		for October, November and December of a given year being due by
23		January 20 of the following year.
24		If the retailer is otherwise required to file a monthly or
25		quarterly return and if the retailer's average monthly tax
26		liability to the Department does not exceed $50, the Department

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

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1		watercraft, motor vehicle, or trailer to a purchaser for use as
2		a qualifying rolling stock as provided in Section 3-55 of this
3		Act, then that seller may report the transfer of all the
4		aircraft, watercraft, motor vehicles or trailers involved in
5		that transaction to the Department on the same uniform
6		invoice-transaction reporting return form. For purposes of
7		this Section, "watercraft" means a Class 2, Class 3, or Class 4
8		watercraft as defined in Section 3-2 of the Boat Registration
9		and Safety Act, a personal watercraft, or any boat equipped
10		with an inboard motor.
11		The transaction reporting return in the case of motor
12		vehicles or trailers that are required to be registered with an
13		agency of this State, shall be the same document as the Uniform
14		Invoice referred to in Section 5-402 of the Illinois Vehicle
15		Code and must show the name and address of the seller; the name
16		and address of the purchaser; the amount of the selling price
17		including the amount allowed by the retailer for traded-in
18		property, if any; the amount allowed by the retailer for the
19		traded-in tangible personal property, if any, to the extent to
20		which Section 2 of this Act allows an exemption for the value
21		of traded-in property; the balance payable after deducting such
22		trade-in allowance from the total selling price; the amount of
23		tax due from the retailer with respect to such transaction; the
24		amount of tax collected from the purchaser by the retailer on
25		such transaction (or satisfactory evidence that such tax is not
26		due in that particular instance, if that is claimed to be the

SB1354 Enrolled - 23 - LRB099 09169 JLK 29367 b
1		fact); the place and date of the sale; a sufficient
2		identification of the property sold; such other information as
3		is required in Section 5-402 of the Illinois Vehicle Code, and
4		such other information as the Department may reasonably
5		require.
6		The transaction reporting return in the case of watercraft
7		and aircraft must show the name and address of the seller; the
8		name and address of the purchaser; the amount of the selling
9		price including the amount allowed by the retailer for
10		traded-in property, if any; the amount allowed by the retailer
11		for the traded-in tangible personal property, if any, to the
12		extent to which Section 2 of this Act allows an exemption for
13		the value of traded-in property; the balance payable after
14		deducting such trade-in allowance from the total selling price;
15		the amount of tax due from the retailer with respect to such
16		transaction; the amount of tax collected from the purchaser by
17		the retailer on such transaction (or satisfactory evidence that
18		such tax is not due in that particular instance, if that is
19		claimed to be the fact); the place and date of the sale, a
20		sufficient identification of the property sold, and such other
21		information as the Department may reasonably require.
22		Such transaction reporting return shall be filed not later
23		than 20 days after the date of delivery of the item that is
24		being sold, but may be filed by the retailer at any time sooner
25		than that if he chooses to do so. The transaction reporting
26		return and tax remittance or proof of exemption from the tax

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

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1		Department shall adopt appropriate rules to carry out the
2		mandate of this paragraph.
3		If the user who would otherwise pay tax to the retailer
4		wants the transaction reporting return filed and the payment of
5		tax or proof of exemption made to the Department before the
6		retailer is willing to take these actions and such user has not
7		paid the tax to the retailer, such user may certify to the fact
8		of such delay by the retailer, and may (upon the Department
9		being satisfied of the truth of such certification) transmit
10		the information required by the transaction reporting return
11		and the remittance for tax or proof of exemption directly to
12		the Department and obtain his tax receipt or exemption
13		determination, in which event the transaction reporting return
14		and tax remittance (if a tax payment was required) shall be
15		credited by the Department to the proper retailer's account
16		with the Department, but without the 2.1% or 1.75% discount
17		provided for in this Section being allowed. When the user pays
18		the tax directly to the Department, he shall pay the tax in the
19		same amount and in the same form in which it would be remitted
20		if the tax had been remitted to the Department by the retailer.
21		Where a retailer collects the tax with respect to the
22		selling price of tangible personal property which he sells and
23		the purchaser thereafter returns such tangible personal
24		property and the retailer refunds the selling price thereof to
25		the purchaser, such retailer shall also refund, to the
26		purchaser, the tax so collected from the purchaser. When filing

SB1354 Enrolled - 26 - LRB099 09169 JLK 29367 b
1		his return for the period in which he refunds such tax to the
2		purchaser, the retailer may deduct the amount of the tax so
3		refunded by him to the purchaser from any other use tax which
4		such retailer may be required to pay or remit to the
5		Department, as shown by such return, if the amount of the tax
6		to be deducted was previously remitted to the Department by
7		such retailer. If the retailer has not previously remitted the
8		amount of such tax to the Department, he is entitled to no
9		deduction under this Act upon refunding such tax to the
10		purchaser.
11		Any retailer filing a return under this Section shall also
12		include (for the purpose of paying tax thereon) the total tax
13		covered by such return upon the selling price of tangible
14		personal property purchased by him at retail from a retailer,
15		but as to which the tax imposed by this Act was not collected
16		from the retailer filing such return, and such retailer shall
17		remit the amount of such tax to the Department when filing such
18		return.
19		If experience indicates such action to be practicable, the
20		Department may prescribe and furnish a combination or joint
21		return which will enable retailers, who are required to file
22		returns hereunder and also under the Retailers' Occupation Tax
23		Act, to furnish all the return information required by both
24		Acts on the one form.
25		Where the retailer has more than one business registered
26		with the Department under separate registration under this Act,

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1		such retailer may not file each return that is due as a single
2		return covering all such registered businesses, but shall file
3		separate returns for each such registered business.
4		Beginning January 1, 1990, each month the Department shall
5		pay into the State and Local Sales Tax Reform Fund, a special
6		fund in the State Treasury which is hereby created, the net
7		revenue realized for the preceding month from the 1% tax on
8		sales of food for human consumption which is to be consumed off
9		the premises where it is sold (other than alcoholic beverages,
10		soft drinks and food which has been prepared for immediate
11		consumption) and prescription and nonprescription medicines,
12		drugs, medical appliances and insulin, urine testing
13		materials, syringes and needles used by diabetics.
14		Beginning January 1, 1990, each month the Department shall
15		pay into the County and Mass Transit District Fund 4% of the
16		net revenue realized for the preceding month from the 6.25%
17		general rate on the selling price of tangible personal property
18		which is purchased outside Illinois at retail from a retailer
19		and which is titled or registered by an agency of this State's
20		government.
21		Beginning January 1, 1990, each month the Department shall
22		pay into the State and Local Sales Tax Reform Fund, a special
23		fund in the State Treasury, 20% of the net revenue realized for
24		the preceding month from the 6.25% general rate on the selling
25		price of tangible personal property, other than tangible
26		personal property which is purchased outside Illinois at retail

SB1354 Enrolled - 28 - LRB099 09169 JLK 29367 b
1		from a retailer and which is titled or registered by an agency
2		of this State's government.
3		Beginning August 1, 2000, each month the Department shall
4		pay into the State and Local Sales Tax Reform Fund 100% of the
5		net revenue realized for the preceding month from the 1.25%
6		rate on the selling price of motor fuel and gasohol. Beginning
7		September 1, 2010, each month the Department shall pay into the
8		State and Local Sales Tax Reform Fund 100% of the net revenue
9		realized for the preceding month from the 1.25% rate on the
10		selling price of sales tax holiday items.
11		Beginning January 1, 1990, each month the Department shall
12		pay into the Local Government Tax Fund 16% of the net revenue
13		realized for the preceding month from the 6.25% general rate on
14		the selling price of tangible personal property which is
15		purchased outside Illinois at retail from a retailer and which
16		is titled or registered by an agency of this State's
17		government.
18		Beginning October 1, 2009, each month the Department shall
19		pay into the Capital Projects Fund an amount that is equal to
20		an amount estimated by the Department to represent 80% of the
21		net revenue realized for the preceding month from the sale of
22		candy, grooming and hygiene products, and soft drinks that had
23		been taxed at a rate of 1% prior to September 1, 2009 but that
24		are now taxed at 6.25%.
25		Beginning July 1, 2011, each month the Department shall pay
26		into the Clean Air Act (CAA) Permit Fund 80% of the net revenue

SB1354 Enrolled - 29 - LRB099 09169 JLK 29367 b
1		realized for the preceding month from the 6.25% general rate on
2		the selling price of sorbents used in Illinois in the process
3		of sorbent injection as used to comply with the Environmental
4		Protection Act or the federal Clean Air Act, but the total
5		payment into the Clean Air Act (CAA) Permit Fund under this Act
6		and the Retailers' Occupation Tax Act shall not exceed
7		$2,000,000 in any fiscal year.
8		Beginning July 1, 2013, each month the Department shall pay
9		into the Underground Storage Tank Fund from the proceeds
10		collected under this Act, the Service Use Tax Act, the Service
11		Occupation Tax Act, and the Retailers' Occupation Tax Act an
12		amount equal to the average monthly deficit in the Underground
13		Storage Tank Fund during the prior year, as certified annually
14		by the Illinois Environmental Protection Agency, but the total
15		payment into the Underground Storage Tank Fund under this Act,
16		the Service Use Tax Act, the Service Occupation Tax Act, and
17		the Retailers' Occupation Tax Act shall not exceed $18,000,000
18		in any State fiscal year. As used in this paragraph, the
19		"average monthly deficit" shall be equal to the difference
20		between the average monthly claims for payment by the fund and
21		the average monthly revenues deposited into the fund, excluding
22		payments made pursuant to this paragraph.
23		Beginning July 1, 2015, of the remainder of the moneys
24		received by the Department under this Act, the Service Use Tax
25		Act, the Service Occupation Tax Act, and the Retailers'
26		Occupation Tax Act, each month the Department shall deposit

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1		$500,000 into the State Crime Laboratory Fund.
2		Of the remainder of the moneys received by the Department
3		pursuant to this Act, (a) 1.75% thereof shall be paid into the
4		Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
5		and after July 1, 1989, 3.8% thereof shall be paid into the
6		Build Illinois Fund; provided, however, that if in any fiscal
7		year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
8		may be, of the moneys received by the Department and required
9		to be paid into the Build Illinois Fund pursuant to Section 3
10		of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
11		Act, Section 9 of the Service Use Tax Act, and Section 9 of the
12		Service Occupation Tax Act, such Acts being hereinafter called
13		the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
14		may be, of moneys being hereinafter called the "Tax Act
15		Amount", and (2) the amount transferred to the Build Illinois
16		Fund from the State and Local Sales Tax Reform Fund shall be
17		less than the Annual Specified Amount (as defined in Section 3
18		of the Retailers' Occupation Tax Act), an amount equal to the
19		difference shall be immediately paid into the Build Illinois
20		Fund from other moneys received by the Department pursuant to
21		the Tax Acts; and further provided, that if on the last
22		business day of any month the sum of (1) the Tax Act Amount
23		required to be deposited into the Build Illinois Bond Account
24		in the Build Illinois Fund during such month and (2) the amount
25		transferred during such month to the Build Illinois Fund from
26		the State and Local Sales Tax Reform Fund shall have been less

SB1354 Enrolled - 31 - LRB099 09169 JLK 29367 b
1		than 1/12 of the Annual Specified Amount, an amount equal to
2		the difference shall be immediately paid into the Build
3		Illinois Fund from other moneys received by the Department
4		pursuant to the Tax Acts; and, further provided, that in no
5		event shall the payments required under the preceding proviso
6		result in aggregate payments into the Build Illinois Fund
7		pursuant to this clause (b) for any fiscal year in excess of
8		the greater of (i) the Tax Act Amount or (ii) the Annual
9		Specified Amount for such fiscal year; and, further provided,
10		that the amounts payable into the Build Illinois Fund under
11		this clause (b) shall be payable only until such time as the
12		aggregate amount on deposit under each trust indenture securing
13		Bonds issued and outstanding pursuant to the Build Illinois
14		Bond Act is sufficient, taking into account any future
15		investment income, to fully provide, in accordance with such
16		indenture, for the defeasance of or the payment of the
17		principal of, premium, if any, and interest on the Bonds
18		secured by such indenture and on any Bonds expected to be
19		issued thereafter and all fees and costs payable with respect
20		thereto, all as certified by the Director of the Bureau of the
21		Budget (now Governor's Office of Management and Budget). If on
22		the last business day of any month in which Bonds are
23		outstanding pursuant to the Build Illinois Bond Act, the
24		aggregate of the moneys deposited in the Build Illinois Bond
25		Account in the Build Illinois Fund in such month shall be less
26		than the amount required to be transferred in such month from

SB1354 Enrolled - 32 - LRB099 09169 JLK 29367 b
1		the Build Illinois Bond Account to the Build Illinois Bond
2		Retirement and Interest Fund pursuant to Section 13 of the
3		Build Illinois Bond Act, an amount equal to such deficiency
4		shall be immediately paid from other moneys received by the
5		Department pursuant to the Tax Acts to the Build Illinois Fund;
6		provided, however, that any amounts paid to the Build Illinois
7		Fund in any fiscal year pursuant to this sentence shall be
8		deemed to constitute payments pursuant to clause (b) of the
9		preceding sentence and shall reduce the amount otherwise
10		payable for such fiscal year pursuant to clause (b) of the
11		preceding sentence. The moneys received by the Department
12		pursuant to this Act and required to be deposited into the
13		Build Illinois Fund are subject to the pledge, claim and charge
14		set forth in Section 12 of the Build Illinois Bond Act.
15		Subject to payment of amounts into the Build Illinois Fund
16		as provided in the preceding paragraph or in any amendment
17		thereto hereafter enacted, the following specified monthly
18		installment of the amount requested in the certificate of the
19		Chairman of the Metropolitan Pier and Exposition Authority
20		provided under Section 8.25f of the State Finance Act, but not
21		in excess of the sums designated as "Total Deposit", shall be
22		deposited in the aggregate from collections under Section 9 of
23		the Use Tax Act, Section 9 of the Service Use Tax Act, Section
24		9 of the Service Occupation Tax Act, and Section 3 of the
25		Retailers' Occupation Tax Act into the McCormick Place
26		Expansion Project Fund in the specified fiscal years.

SB1354 Enrolled - 33 - LRB099 09169 JLK 29367 b

1 Fiscal Year Total Deposit 2 1993 $0 3 1994 53,000,000 4 1995 58,000,000 5 1996 61,000,000 6 1997 64,000,000 7 1998 68,000,000 8 1999 71,000,000 9 2000 75,000,000 10 2001 80,000,000 11 2002 93,000,000 12 2003 99,000,000 13 2004 103,000,000 14 2005 108,000,000 15 2006 113,000,000 16 2007 119,000,000 17 2008 126,000,000 18 2009 132,000,000 19 2010 139,000,000 20 2011 146,000,000 21 2012 153,000,000 22 2013 161,000,000 23 2014 170,000,000 24 2015 179,000,000 25 2016 189,000,000 26 2017 199,000,000

SB1354 Enrolled - 34 - LRB099 09169 JLK 29367 b
1 2018 210,000,000 2 2019 221,000,000 3 2020 233,000,000 4 2021 246,000,000 5 2022 260,000,000 6 2023 275,000,000 7 2024 275,000,000 8 2025 275,000,000 9 2026 279,000,000 10 2027 292,000,000 11 2028 307,000,000 12 2029 322,000,000 13 2030 338,000,000 14 2031 350,000,000 15 2032 350,000,000 16 and 17 each fiscal year 18 thereafter that bonds 19 are outstanding under 20 Section 13.2 of the 21 Metropolitan Pier and 22 Exposition Authority Act, 23 but not after fiscal year 2060.
24		Beginning July 20, 1993 and in each month of each fiscal
25		year thereafter, one-eighth of the amount requested in the
26		certificate of the Chairman of the Metropolitan Pier and

SB1354 Enrolled - 35 - LRB099 09169 JLK 29367 b
1		Exposition Authority for that fiscal year, less the amount
2		deposited into the McCormick Place Expansion Project Fund by
3		the State Treasurer in the respective month under subsection
4		(g) of Section 13 of the Metropolitan Pier and Exposition
5		Authority Act, plus cumulative deficiencies in the deposits
6		required under this Section for previous months and years,
7		shall be deposited into the McCormick Place Expansion Project
8		Fund, until the full amount requested for the fiscal year, but
9		not in excess of the amount specified above as "Total Deposit",
10		has been deposited.
11		Subject to payment of amounts into the Build Illinois Fund
12		and the McCormick Place Expansion Project Fund pursuant to the
13		preceding paragraphs or in any amendments thereto hereafter
14		enacted, beginning July 1, 1993 and ending on September 30,
15		2013, the Department shall each month pay into the Illinois Tax
16		Increment Fund 0.27% of 80% of the net revenue realized for the
17		preceding month from the 6.25% general rate on the selling
18		price of tangible personal property.
19		Subject to payment of amounts into the Build Illinois Fund
20		and the McCormick Place Expansion Project Fund pursuant to the
21		preceding paragraphs or in any amendments thereto hereafter
22		enacted, beginning with the receipt of the first report of
23		taxes paid by an eligible business and continuing for a 25-year
24		period, the Department shall each month pay into the Energy
25		Infrastructure Fund 80% of the net revenue realized from the
26		6.25% general rate on the selling price of Illinois-mined coal

SB1354 Enrolled - 36 - LRB099 09169 JLK 29367 b
1		that was sold to an eligible business. For purposes of this
2		paragraph, the term "eligible business" means a new electric
3		generating facility certified pursuant to Section 605-332 of
4		the Department of Commerce and Economic Opportunity Law of the
5		Civil Administrative Code of Illinois.
6		Subject to payment of amounts into the Build Illinois Fund,
7		the McCormick Place Expansion Project Fund, the Illinois Tax
8		Increment Fund, and the Energy Infrastructure Fund pursuant to
9		the preceding paragraphs or in any amendments to this Section
10		hereafter enacted, beginning on the first day of the first
11		calendar month to occur on or after the effective date of this
12		amendatory Act of the 98th General Assembly, each month, from
13		the collections made under Section 9 of the Use Tax Act,
14		Section 9 of the Service Use Tax Act, Section 9 of the Service
15		Occupation Tax Act, and Section 3 of the Retailers' Occupation
16		Tax Act, the Department shall pay into the Tax Compliance and
17		Administration Fund, to be used, subject to appropriation, to
18		fund additional auditors and compliance personnel at the
19		Department of Revenue, an amount equal to 1/12 of 5% of 80% of
20		the cash receipts collected during the preceding fiscal year by
21		the Audit Bureau of the Department under the Use Tax Act, the
22		Service Use Tax Act, the Service Occupation Tax Act, the
23		Retailers' Occupation Tax Act, and associated local occupation
24		and use taxes administered by the Department.
25		Of the remainder of the moneys received by the Department
26		pursuant to this Act, 75% thereof shall be paid into the State

SB1354 Enrolled - 37 - LRB099 09169 JLK 29367 b
1		Treasury and 25% shall be reserved in a special account and
2		used only for the transfer to the Common School Fund as part of
3		the monthly transfer from the General Revenue Fund in
4		accordance with Section 8a of the State Finance Act.
5		As soon as possible after the first day of each month, upon
6		certification of the Department of Revenue, the Comptroller
7		shall order transferred and the Treasurer shall transfer from
8		the General Revenue Fund to the Motor Fuel Tax Fund an amount
9		equal to 1.7% of 80% of the net revenue realized under this Act
10		for the second preceding month. Beginning April 1, 2000, this
11		transfer is no longer required and shall not be made.
12		Net revenue realized for a month shall be the revenue
13		collected by the State pursuant to this Act, less the amount
14		paid out during that month as refunds to taxpayers for
15		overpayment of liability.
16		For greater simplicity of administration, manufacturers,
17		importers and wholesalers whose products are sold at retail in
18		Illinois by numerous retailers, and who wish to do so, may
19		assume the responsibility for accounting and paying to the
20		Department all tax accruing under this Act with respect to such
21		sales, if the retailers who are affected do not make written
22		objection to the Department to this arrangement.
23		(Source: P.A. 97-95, eff. 7-12-11; 97-333, eff. 8-12-11; 98-24,
24		eff. 6-19-13; 98-109, eff. 7-25-13; 98-496, eff. 1-1-14;
25		98-756, eff. 7-16-14; 98-1098, eff. 8-26-14.)

SB1354 Enrolled - 38 - LRB099 09169 JLK 29367 b
1		Section 5-15. The Service Use Tax Act is amended by
2		changing Section 9 as follows:
3		(35 ILCS 110/9) (from Ch. 120, par. 439.39)
4		Sec. 9. Each serviceman required or authorized to collect
5		the tax herein imposed shall pay to the Department the amount
6		of such tax (except as otherwise provided) at the time when he
7		is required to file his return for the period during which such
8		tax was collected, less a discount of 2.1% prior to January 1,
9		1990 and 1.75% on and after January 1, 1990, or $5 per calendar
10		year, whichever is greater, which is allowed to reimburse the
11		serviceman for expenses incurred in collecting the tax, keeping
12		records, preparing and filing returns, remitting the tax and
13		supplying data to the Department on request. The Department may
14		disallow the discount for servicemen whose certificate of
15		registration is revoked at the time the return is filed, but
16		only if the Department's decision to revoke the certificate of
17		registration has become final. A serviceman need not remit that
18		part of any tax collected by him to the extent that he is
19		required to pay and does pay the tax imposed by the Service
20		Occupation Tax Act with respect to his sale of service
21		involving the incidental transfer by him of the same property.
22		Except as provided hereinafter in this Section, on or
23		before the twentieth day of each calendar month, such
24		serviceman shall file a return for the preceding calendar month
25		in accordance with reasonable Rules and Regulations to be

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1		promulgated by the Department. Such return shall be filed on a
2		form prescribed by the Department and shall contain such
3		information as the Department may reasonably require.
4		The Department may require returns to be filed on a
5		quarterly basis. If so required, a return for each calendar
6		quarter shall be filed on or before the twentieth day of the
7		calendar month following the end of such calendar quarter. The
8		taxpayer shall also file a return with the Department for each
9		of the first two months of each calendar quarter, on or before
10		the twentieth day of the following calendar month, stating:
11		1. The name of the seller;
12		2. The address of the principal place of business from
13		which he engages in business as a serviceman in this State;
14		3. The total amount of taxable receipts received by him
15		during the preceding calendar month, including receipts
16		from charge and time sales, but less all deductions allowed
17		by law;
18		4. The amount of credit provided in Section 2d of this
19		Act;
20		5. The amount of tax due;
21		5-5. The signature of the taxpayer; and
22		6. Such other reasonable information as the Department
23		may require.
24		If a taxpayer fails to sign a return within 30 days after
25		the proper notice and demand for signature by the Department,
26		the return shall be considered valid and any amount shown to be

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1		due on the return shall be deemed assessed.
2		Beginning October 1, 1993, a taxpayer who has an average
3		monthly tax liability of $150,000 or more shall make all
4		payments required by rules of the Department by electronic
5		funds transfer. Beginning October 1, 1994, a taxpayer who has
6		an average monthly tax liability of $100,000 or more shall make
7		all payments required by rules of the Department by electronic
8		funds transfer. Beginning October 1, 1995, a taxpayer who has
9		an average monthly tax liability of $50,000 or more shall make
10		all payments required by rules of the Department by electronic
11		funds transfer. Beginning October 1, 2000, a taxpayer who has
12		an annual tax liability of $200,000 or more shall make all
13		payments required by rules of the Department by electronic
14		funds transfer. The term "annual tax liability" shall be the
15		sum of the taxpayer's liabilities under this Act, and under all
16		other State and local occupation and use tax laws administered
17		by the Department, for the immediately preceding calendar year.
18		The term "average monthly tax liability" means the sum of the
19		taxpayer's liabilities under this Act, and under all other
20		State and local occupation and use tax laws administered by the
21		Department, for the immediately preceding calendar year
22		divided by 12. Beginning on October 1, 2002, a taxpayer who has
23		a tax liability in the amount set forth in subsection (b) of
24		Section 2505-210 of the Department of Revenue Law shall make
25		all payments required by rules of the Department by electronic
26		funds transfer.

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1		Before August 1 of each year beginning in 1993, the
2		Department shall notify all taxpayers required to make payments
3		by electronic funds transfer. All taxpayers required to make
4		payments by electronic funds transfer shall make those payments
5		for a minimum of one year beginning on October 1.
6		Any taxpayer not required to make payments by electronic
7		funds transfer may make payments by electronic funds transfer
8		with the permission of the Department.
9		All taxpayers required to make payment by electronic funds
10		transfer and any taxpayers authorized to voluntarily make
11		payments by electronic funds transfer shall make those payments
12		in the manner authorized by the Department.
13		The Department shall adopt such rules as are necessary to
14		effectuate a program of electronic funds transfer and the
15		requirements of this Section.
16		If the serviceman is otherwise required to file a monthly
17		return and if the serviceman's average monthly tax liability to
18		the Department does not exceed $200, the Department may
19		authorize his returns to be filed on a quarter annual basis,
20		with the return for January, February and March of a given year
21		being due by April 20 of such year; with the return for April,
22		May and June of a given year being due by July 20 of such year;
23		with the return for July, August and September of a given year
24		being due by October 20 of such year, and with the return for
25		October, November and December of a given year being due by
26		January 20 of the following year.

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

SB1354 Enrolled - 43 - LRB099 09169 JLK 29367 b
1		to pay or remit to the Department, as shown by such return,
2		provided that the amount of the tax to be deducted shall
3		previously have been remitted to the Department by such
4		serviceman. If the serviceman shall not previously have
5		remitted the amount of such tax to the Department, he shall be
6		entitled to no deduction hereunder upon refunding such tax to
7		the purchaser.
8		Any serviceman filing a return hereunder shall also include
9		the total tax upon the selling price of tangible personal
10		property purchased for use by him as an incident to a sale of
11		service, and such serviceman shall remit the amount of such tax
12		to the Department when filing such return.
13		If experience indicates such action to be practicable, the
14		Department may prescribe and furnish a combination or joint
15		return which will enable servicemen, who are required to file
16		returns hereunder and also under the Service Occupation Tax
17		Act, to furnish all the return information required by both
18		Acts on the one form.
19		Where the serviceman has more than one business registered
20		with the Department under separate registration hereunder,
21		such serviceman shall not file each return that is due as a
22		single return covering all such registered businesses, but
23		shall file separate returns for each such registered business.
24		Beginning January 1, 1990, each month the Department shall
25		pay into the State and Local Tax Reform Fund, a special fund in
26		the State Treasury, the net revenue realized for the preceding

SB1354 Enrolled - 44 - LRB099 09169 JLK 29367 b
1		month from the 1% tax on sales of food for human consumption
2		which is to be consumed off the premises where it is sold
3		(other than alcoholic beverages, soft drinks and food which has
4		been prepared for immediate consumption) and prescription and
5		nonprescription medicines, drugs, medical appliances and
6		insulin, urine testing materials, syringes and needles used by
7		diabetics.
8		Beginning January 1, 1990, each month the Department shall
9		pay into the State and Local Sales Tax Reform Fund 20% of the
10		net revenue realized for the preceding month from the 6.25%
11		general rate on transfers of tangible personal property, other
12		than tangible personal property which is purchased outside
13		Illinois at retail from a retailer and which is titled or
14		registered by an agency of this State's government.
15		Beginning August 1, 2000, each month the Department shall
16		pay into the State and Local Sales Tax Reform Fund 100% of the
17		net revenue realized for the preceding month from the 1.25%
18		rate on the selling price of motor fuel and gasohol.
19		Beginning October 1, 2009, each month the Department shall
20		pay into the Capital Projects Fund an amount that is equal to
21		an amount estimated by the Department to represent 80% of the
22		net revenue realized for the preceding month from the sale of
23		candy, grooming and hygiene products, and soft drinks that had
24		been taxed at a rate of 1% prior to September 1, 2009 but that
25		are now taxed at 6.25%.
26		Beginning July 1, 2013, each month the Department shall pay

SB1354 Enrolled - 45 - LRB099 09169 JLK 29367 b
1		into the Underground Storage Tank Fund from the proceeds
2		collected under this Act, the Use Tax Act, the Service
3		Occupation Tax Act, and the Retailers' Occupation Tax Act an
4		amount equal to the average monthly deficit in the Underground
5		Storage Tank Fund during the prior year, as certified annually
6		by the Illinois Environmental Protection Agency, but the total
7		payment into the Underground Storage Tank Fund under this Act,
8		the Use Tax Act, the Service Occupation Tax Act, and the
9		Retailers' Occupation Tax Act shall not exceed $18,000,000 in
10		any State fiscal year. As used in this paragraph, the "average
11		monthly deficit" shall be equal to the difference between the
12		average monthly claims for payment by the fund and the average
13		monthly revenues deposited into the fund, excluding payments
14		made pursuant to this paragraph.
15		Beginning July 1, 2015, of the remainder of the moneys
16		received by the Department under the Use Tax Act, this Act, the
17		Service Occupation Tax Act, and the Retailers' Occupation Tax
18		Act, each month the Department shall deposit $500,000 into the
19		State Crime Laboratory Fund.
20		Of the remainder of the moneys received by the Department
21		pursuant to this Act, (a) 1.75% thereof shall be paid into the
22		Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
23		and after July 1, 1989, 3.8% thereof shall be paid into the
24		Build Illinois Fund; provided, however, that if in any fiscal
25		year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
26		may be, of the moneys received by the Department and required

SB1354 Enrolled - 46 - LRB099 09169 JLK 29367 b
1		to be paid into the Build Illinois Fund pursuant to Section 3
2		of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
3		Act, Section 9 of the Service Use Tax Act, and Section 9 of the
4		Service Occupation Tax Act, such Acts being hereinafter called
5		the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
6		may be, of moneys being hereinafter called the "Tax Act
7		Amount", and (2) the amount transferred to the Build Illinois
8		Fund from the State and Local Sales Tax Reform Fund shall be
9		less than the Annual Specified Amount (as defined in Section 3
10		of the Retailers' Occupation Tax Act), an amount equal to the
11		difference shall be immediately paid into the Build Illinois
12		Fund from other moneys received by the Department pursuant to
13		the Tax Acts; and further provided, that if on the last
14		business day of any month the sum of (1) the Tax Act Amount
15		required to be deposited into the Build Illinois Bond Account
16		in the Build Illinois Fund during such month and (2) the amount
17		transferred during such month to the Build Illinois Fund from
18		the State and Local Sales Tax Reform Fund shall have been less
19		than 1/12 of the Annual Specified Amount, an amount equal to
20		the difference shall be immediately paid into the Build
21		Illinois Fund from other moneys received by the Department
22		pursuant to the Tax Acts; and, further provided, that in no
23		event shall the payments required under the preceding proviso
24		result in aggregate payments into the Build Illinois Fund
25		pursuant to this clause (b) for any fiscal year in excess of
26		the greater of (i) the Tax Act Amount or (ii) the Annual

SB1354 Enrolled - 47 - LRB099 09169 JLK 29367 b
1		Specified Amount for such fiscal year; and, further provided,
2		that the amounts payable into the Build Illinois Fund under
3		this clause (b) shall be payable only until such time as the
4		aggregate amount on deposit under each trust indenture securing
5		Bonds issued and outstanding pursuant to the Build Illinois
6		Bond Act is sufficient, taking into account any future
7		investment income, to fully provide, in accordance with such
8		indenture, for the defeasance of or the payment of the
9		principal of, premium, if any, and interest on the Bonds
10		secured by such indenture and on any Bonds expected to be
11		issued thereafter and all fees and costs payable with respect
12		thereto, all as certified by the Director of the Bureau of the
13		Budget (now Governor's Office of Management and Budget). If on
14		the last business day of any month in which Bonds are
15		outstanding pursuant to the Build Illinois Bond Act, the
16		aggregate of the moneys deposited in the Build Illinois Bond
17		Account in the Build Illinois Fund in such month shall be less
18		than the amount required to be transferred in such month from
19		the Build Illinois Bond Account to the Build Illinois Bond
20		Retirement and Interest Fund pursuant to Section 13 of the
21		Build Illinois Bond Act, an amount equal to such deficiency
22		shall be immediately paid from other moneys received by the
23		Department pursuant to the Tax Acts to the Build Illinois Fund;
24		provided, however, that any amounts paid to the Build Illinois
25		Fund in any fiscal year pursuant to this sentence shall be
26		deemed to constitute payments pursuant to clause (b) of the

SB1354 Enrolled - 48 - LRB099 09169 JLK 29367 b
1		preceding sentence and shall reduce the amount otherwise
2		payable for such fiscal year pursuant to clause (b) of the
3		preceding sentence. The moneys received by the Department
4		pursuant to this Act and required to be deposited into the
5		Build Illinois Fund are subject to the pledge, claim and charge
6		set forth in Section 12 of the Build Illinois Bond Act.
7		Subject to payment of amounts into the Build Illinois Fund
8		as provided in the preceding paragraph or in any amendment
9		thereto hereafter enacted, the following specified monthly
10		installment of the amount requested in the certificate of the
11		Chairman of the Metropolitan Pier and Exposition Authority
12		provided under Section 8.25f of the State Finance Act, but not
13		in excess of the sums designated as "Total Deposit", shall be
14		deposited in the aggregate from collections under Section 9 of
15		the Use Tax Act, Section 9 of the Service Use Tax Act, Section
16		9 of the Service Occupation Tax Act, and Section 3 of the
17		Retailers' Occupation Tax Act into the McCormick Place
18		Expansion Project Fund in the specified fiscal years.
19 Fiscal Year Total Deposit 20 1993 $0 21 1994 53,000,000 22 1995 58,000,000 23 1996 61,000,000 24 1997 64,000,000 25 1998 68,000,000

SB1354 Enrolled - 49 - LRB099 09169 JLK 29367 b

1 1999 71,000,000 2 2000 75,000,000 3 2001 80,000,000 4 2002 93,000,000 5 2003 99,000,000 6 2004 103,000,000 7 2005 108,000,000 8 2006 113,000,000 9 2007 119,000,000 10 2008 126,000,000 11 2009 132,000,000 12 2010 139,000,000 13 2011 146,000,000 14 2012 153,000,000 15 2013 161,000,000 16 2014 170,000,000 17 2015 179,000,000 18 2016 189,000,000 19 2017 199,000,000 20 2018 210,000,000 21 2019 221,000,000 22 2020 233,000,000 23 2021 246,000,000 24 2022 260,000,000 25 2023 275,000,000 26 2024 275,000,000

SB1354 Enrolled - 50 - LRB099 09169 JLK 29367 b
1 2025 275,000,000 2 2026 279,000,000 3 2027 292,000,000 4 2028 307,000,000 5 2029 322,000,000 6 2030 338,000,000 7 2031 350,000,000 8 2032 350,000,000 9 and 10 each fiscal year 11 thereafter that bonds 12 are outstanding under 13 Section 13.2 of the 14 Metropolitan Pier and 15 Exposition Authority Act, 16 but not after fiscal year 2060.
17		Beginning July 20, 1993 and in each month of each fiscal
18		year thereafter, one-eighth of the amount requested in the
19		certificate of the Chairman of the Metropolitan Pier and
20		Exposition Authority for that fiscal year, less the amount
21		deposited into the McCormick Place Expansion Project Fund by
22		the State Treasurer in the respective month under subsection
23		(g) of Section 13 of the Metropolitan Pier and Exposition
24		Authority Act, plus cumulative deficiencies in the deposits
25		required under this Section for previous months and years,
26		shall be deposited into the McCormick Place Expansion Project

SB1354 Enrolled - 51 - LRB099 09169 JLK 29367 b
1		Fund, until the full amount requested for the fiscal year, but
2		not in excess of the amount specified above as "Total Deposit",
3		has been deposited.
4		Subject to payment of amounts into the Build Illinois Fund
5		and the McCormick Place Expansion Project Fund pursuant to the
6		preceding paragraphs or in any amendments thereto hereafter
7		enacted, beginning July 1, 1993 and ending on September 30,
8		2013, the Department shall each month pay into the Illinois Tax
9		Increment Fund 0.27% of 80% of the net revenue realized for the
10		preceding month from the 6.25% general rate on the selling
11		price of tangible personal property.
12		Subject to payment of amounts into the Build Illinois Fund
13		and the McCormick Place Expansion Project Fund pursuant to the
14		preceding paragraphs or in any amendments thereto hereafter
15		enacted, beginning with the receipt of the first report of
16		taxes paid by an eligible business and continuing for a 25-year
17		period, the Department shall each month pay into the Energy
18		Infrastructure Fund 80% of the net revenue realized from the
19		6.25% general rate on the selling price of Illinois-mined coal
20		that was sold to an eligible business. For purposes of this
21		paragraph, the term "eligible business" means a new electric
22		generating facility certified pursuant to Section 605-332 of
23		the Department of Commerce and Economic Opportunity Law of the
24		Civil Administrative Code of Illinois.
25		Subject to payment of amounts into the Build Illinois Fund,
26		the McCormick Place Expansion Project Fund, the Illinois Tax

SB1354 Enrolled - 52 - LRB099 09169 JLK 29367 b
1		Increment Fund, and the Energy Infrastructure Fund pursuant to
2		the preceding paragraphs or in any amendments to this Section
3		hereafter enacted, beginning on the first day of the first
4		calendar month to occur on or after the effective date of this
5		amendatory Act of the 98th General Assembly, each month, from
6		the collections made under Section 9 of the Use Tax Act,
7		Section 9 of the Service Use Tax Act, Section 9 of the Service
8		Occupation Tax Act, and Section 3 of the Retailers' Occupation
9		Tax Act, the Department shall pay into the Tax Compliance and
10		Administration Fund, to be used, subject to appropriation, to
11		fund additional auditors and compliance personnel at the
12		Department of Revenue, an amount equal to 1/12 of 5% of 80% of
13		the cash receipts collected during the preceding fiscal year by
14		the Audit Bureau of the Department under the Use Tax Act, the
15		Service Use Tax Act, the Service Occupation Tax Act, the
16		Retailers' Occupation Tax Act, and associated local occupation
17		and use taxes administered by the Department.
18		Of the remainder of the moneys received by the Department
19		pursuant to this Act, 75% thereof shall be paid into the
20		General Revenue Fund of the State Treasury and 25% shall be
21		reserved in a special account and used only for the transfer to
22		the Common School Fund as part of the monthly transfer from the
23		General Revenue Fund in accordance with Section 8a of the State
24		Finance Act.
25		As soon as possible after the first day of each month, upon
26		certification of the Department of Revenue, the Comptroller

SB1354 Enrolled - 53 - LRB099 09169 JLK 29367 b
1		shall order transferred and the Treasurer shall transfer from
2		the General Revenue Fund to the Motor Fuel Tax Fund an amount
3		equal to 1.7% of 80% of the net revenue realized under this Act
4		for the second preceding month. Beginning April 1, 2000, this
5		transfer is no longer required and shall not be made.
6		Net revenue realized for a month shall be the revenue
7		collected by the State pursuant to this Act, less the amount
8		paid out during that month as refunds to taxpayers for
9		overpayment of liability.
10		(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
11		98-298, eff. 8-9-13; 98-496, eff. 1-1-14; 98-756, eff. 7-16-14;
12		98-1098, eff. 8-26-14.)
13		Section 5-20. The Service Occupation Tax Act is amended by
14		changing Section 9 as follows:
15		(35 ILCS 115/9) (from Ch. 120, par. 439.109)
16		Sec. 9. Each serviceman required or authorized to collect
17		the tax herein imposed shall pay to the Department the amount
18		of such tax at the time when he is required to file his return
19		for the period during which such tax was collectible, less a
20		discount of 2.1% prior to January 1, 1990, and 1.75% on and
21		after January 1, 1990, or $5 per calendar year, whichever is
22		greater, which is allowed to reimburse the serviceman for
23		expenses incurred in collecting the tax, keeping records,
24		preparing and filing returns, remitting the tax and supplying

SB1354 Enrolled - 54 - LRB099 09169 JLK 29367 b
1		data to the Department on request. The Department may disallow
2		the discount for servicemen whose certificate of registration
3		is revoked at the time the return is filed, but only if the
4		Department's decision to revoke the certificate of
5		registration has become final.
6		Where such tangible personal property is sold under a
7		conditional sales contract, or under any other form of sale
8		wherein the payment of the principal sum, or a part thereof, is
9		extended beyond the close of the period for which the return is
10		filed, the serviceman, in collecting the tax may collect, for
11		each tax return period, only the tax applicable to the part of
12		the selling price actually received during such tax return
13		period.
14		Except as provided hereinafter in this Section, on or
15		before the twentieth day of each calendar month, such
16		serviceman shall file a return for the preceding calendar month
17		in accordance with reasonable rules and regulations to be
18		promulgated by the Department of Revenue. Such return shall be
19		filed on a form prescribed by the Department and shall contain
20		such information as the Department may reasonably require.
21		The Department may require returns to be filed on a
22		quarterly basis. If so required, a return for each calendar
23		quarter shall be filed on or before the twentieth day of the
24		calendar month following the end of such calendar quarter. The
25		taxpayer shall also file a return with the Department for each
26		of the first two months of each calendar quarter, on or before

SB1354 Enrolled - 55 - LRB099 09169 JLK 29367 b
1		the twentieth day of the following calendar month, stating:
2		1. The name of the seller;
3		2. The address of the principal place of business from
4		which he engages in business as a serviceman in this State;
5		3. The total amount of taxable receipts received by him
6		during the preceding calendar month, including receipts
7		from charge and time sales, but less all deductions allowed
8		by law;
9		4. The amount of credit provided in Section 2d of this
10		Act;
11		5. The amount of tax due;
12		5-5. The signature of the taxpayer; and
13		6. Such other reasonable information as the Department
14		may require.
15		If a taxpayer fails to sign a return within 30 days after
16		the proper notice and demand for signature by the Department,
17		the return shall be considered valid and any amount shown to be
18		due on the return shall be deemed assessed.
19		Prior to October 1, 2003, and on and after September 1,
20		2004 a serviceman may accept a Manufacturer's Purchase Credit
21		certification from a purchaser in satisfaction of Service Use
22		Tax as provided in Section 3-70 of the Service Use Tax Act if
23		the purchaser provides the appropriate documentation as
24		required by Section 3-70 of the Service Use Tax Act. A
25		Manufacturer's Purchase Credit certification, accepted prior
26		to October 1, 2003 or on or after September 1, 2004 by a

SB1354 Enrolled - 56 - LRB099 09169 JLK 29367 b
1		serviceman as provided in Section 3-70 of the Service Use Tax
2		Act, may be used by that serviceman to satisfy Service
3		Occupation Tax liability in the amount claimed in the
4		certification, not to exceed 6.25% of the receipts subject to
5		tax from a qualifying purchase. A Manufacturer's Purchase
6		Credit reported on any original or amended return filed under
7		this Act after October 20, 2003 for reporting periods prior to
8		September 1, 2004 shall be disallowed. Manufacturer's Purchase
9		Credit reported on annual returns due on or after January 1,
10		2005 will be disallowed for periods prior to September 1, 2004.
11		No Manufacturer's Purchase Credit may be used after September
12		30, 2003 through August 31, 2004 to satisfy any tax liability
13		imposed under this Act, including any audit liability.
14		If the serviceman's average monthly tax liability to the
15		Department does not exceed $200, the Department may authorize
16		his returns to be filed on a quarter annual basis, with the
17		return for January, February and March of a given year being
18		due by April 20 of such year; with the return for April, May
19		and June of a given year being due by July 20 of such year; with
20		the return for July, August and September of a given year being
21		due by October 20 of such year, and with the return for
22		October, November and December of a given year being due by
23		January 20 of the following year.
24		If the serviceman's average monthly tax liability to the
25		Department does not exceed $50, the Department may authorize
26		his returns to be filed on an annual basis, with the return for

SB1354 Enrolled - 57 - LRB099 09169 JLK 29367 b
1		a given year being due by January 20 of the following year.
2		Such quarter annual and annual returns, as to form and
3		substance, shall be subject to the same requirements as monthly
4		returns.
5		Notwithstanding any other provision in this Act concerning
6		the time within which a serviceman may file his return, in the
7		case of any serviceman who ceases to engage in a kind of
8		business which makes him responsible for filing returns under
9		this Act, such serviceman shall file a final return under this
10		Act with the Department not more than 1 month after
11		discontinuing such business.
12		Beginning October 1, 1993, a taxpayer who has an average
13		monthly tax liability of $150,000 or more shall make all
14		payments required by rules of the Department by electronic
15		funds transfer. Beginning October 1, 1994, a taxpayer who has
16		an average monthly tax liability of $100,000 or more shall make
17		all payments required by rules of the Department by electronic
18		funds transfer. Beginning October 1, 1995, a taxpayer who has
19		an average monthly tax liability of $50,000 or more shall make
20		all payments required by rules of the Department by electronic
21		funds transfer. Beginning October 1, 2000, a taxpayer who has
22		an annual tax liability of $200,000 or more shall make all
23		payments required by rules of the Department by electronic
24		funds transfer. The term "annual tax liability" shall be the
25		sum of the taxpayer's liabilities under this Act, and under all
26		other State and local occupation and use tax laws administered

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

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1		selling price of tangible personal property which he sells and
2		the purchaser thereafter returns such tangible personal
3		property and the serviceman refunds the selling price thereof
4		to the purchaser, such serviceman shall also refund, to the
5		purchaser, the tax so collected from the purchaser. When filing
6		his return for the period in which he refunds such tax to the
7		purchaser, the serviceman may deduct the amount of the tax so
8		refunded by him to the purchaser from any other Service
9		Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
10		Use Tax which such serviceman may be required to pay or remit
11		to the Department, as shown by such return, provided that the
12		amount of the tax to be deducted shall previously have been
13		remitted to the Department by such serviceman. If the
14		serviceman shall not previously have remitted the amount of
15		such tax to the Department, he shall be entitled to no
16		deduction hereunder upon refunding such tax to the purchaser.
17		If experience indicates such action to be practicable, the
18		Department may prescribe and furnish a combination or joint
19		return which will enable servicemen, who are required to file
20		returns hereunder and also under the Retailers' Occupation Tax
21		Act, the Use Tax Act or the Service Use Tax Act, to furnish all
22		the return information required by all said Acts on the one
23		form.
24		Where the serviceman has more than one business registered
25		with the Department under separate registrations hereunder,
26		such serviceman shall file separate returns for each registered

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1		business.
2		Beginning January 1, 1990, each month the Department shall
3		pay into the Local Government Tax Fund the revenue realized for
4		the preceding month from the 1% tax on sales of food for human
5		consumption which is to be consumed off the premises where it
6		is sold (other than alcoholic beverages, soft drinks and food
7		which has been prepared for immediate consumption) and
8		prescription and nonprescription medicines, drugs, medical
9		appliances and insulin, urine testing materials, syringes and
10		needles used by diabetics.
11		Beginning January 1, 1990, each month the Department shall
12		pay into the County and Mass Transit District Fund 4% of the
13		revenue realized for the preceding month from the 6.25% general
14		rate.
15		Beginning August 1, 2000, each month the Department shall
16		pay into the County and Mass Transit District Fund 20% of the
17		net revenue realized for the preceding month from the 1.25%
18		rate on the selling price of motor fuel and gasohol.
19		Beginning January 1, 1990, each month the Department shall
20		pay into the Local Government Tax Fund 16% of the revenue
21		realized for the preceding month from the 6.25% general rate on
22		transfers of tangible personal property.
23		Beginning August 1, 2000, each month the Department shall
24		pay into the Local Government Tax Fund 80% of the net revenue
25		realized for the preceding month from the 1.25% rate on the
26		selling price of motor fuel and gasohol.

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1		Beginning October 1, 2009, each month the Department shall
2		pay into the Capital Projects Fund an amount that is equal to
3		an amount estimated by the Department to represent 80% of the
4		net revenue realized for the preceding month from the sale of
5		candy, grooming and hygiene products, and soft drinks that had
6		been taxed at a rate of 1% prior to September 1, 2009 but that
7		are now taxed at 6.25%.
8		Beginning July 1, 2013, each month the Department shall pay
9		into the Underground Storage Tank Fund from the proceeds
10		collected under this Act, the Use Tax Act, the Service Use Tax
11		Act, and the Retailers' Occupation Tax Act an amount equal to
12		the average monthly deficit in the Underground Storage Tank
13		Fund during the prior year, as certified annually by the
14		Illinois Environmental Protection Agency, but the total
15		payment into the Underground Storage Tank Fund under this Act,
16		the Use Tax Act, the Service Use Tax Act, and the Retailers'
17		Occupation Tax Act shall not exceed $18,000,000 in any State
18		fiscal year. As used in this paragraph, the "average monthly
19		deficit" shall be equal to the difference between the average
20		monthly claims for payment by the fund and the average monthly
21		revenues deposited into the fund, excluding payments made
22		pursuant to this paragraph.
23		Beginning July 1, 2015, of the remainder of the moneys
24		received by the Department under the Use Tax Act, the Service
25		Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
26		each month the Department shall deposit $500,000 into the State

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

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

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

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1 Fiscal Year Total Deposit 2 1993 $0 3 1994 53,000,000 4 1995 58,000,000 5 1996 61,000,000 6 1997 64,000,000 7 1998 68,000,000 8 1999 71,000,000 9 2000 75,000,000 10 2001 80,000,000 11 2002 93,000,000 12 2003 99,000,000 13 2004 103,000,000 14 2005 108,000,000 15 2006 113,000,000 16 2007 119,000,000 17 2008 126,000,000 18 2009 132,000,000 19 2010 139,000,000 20 2011 146,000,000 21 2012 153,000,000 22 2013 161,000,000 23 2014 170,000,000 24 2015 179,000,000 25 2016 189,000,000

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1 2017 199,000,000 2 2018 210,000,000 3 2019 221,000,000 4 2020 233,000,000 5 2021 246,000,000 6 2022 260,000,000 7 2023 275,000,000 8 2024 275,000,000 9 2025 275,000,000 10 2026 279,000,000 11 2027 292,000,000 12 2028 307,000,000 13 2029 322,000,000 14 2030 338,000,000 15 2031 350,000,000 16 2032 350,000,000 17 and 18 each fiscal year 19 thereafter that bonds 20 are outstanding under 21 Section 13.2 of the 22 Metropolitan Pier and 23 Exposition Authority Act, 24 but not after fiscal year 2060.
25		Beginning July 20, 1993 and in each month of each fiscal
26		year thereafter, one-eighth of the amount requested in the

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1		certificate of the Chairman of the Metropolitan Pier and
2		Exposition Authority for that fiscal year, less the amount
3		deposited into the McCormick Place Expansion Project Fund by
4		the State Treasurer in the respective month under subsection
5		(g) of Section 13 of the Metropolitan Pier and Exposition
6		Authority Act, plus cumulative deficiencies in the deposits
7		required under this Section for previous months and years,
8		shall be deposited into the McCormick Place Expansion Project
9		Fund, until the full amount requested for the fiscal year, but
10		not in excess of the amount specified above as "Total Deposit",
11		has been deposited.
12		Subject to payment of amounts into the Build Illinois Fund
13		and the McCormick Place Expansion Project Fund pursuant to the
14		preceding paragraphs or in any amendments thereto hereafter
15		enacted, beginning July 1, 1993 and ending on September 30,
16		2013, the Department shall each month pay into the Illinois Tax
17		Increment Fund 0.27% of 80% of the net revenue realized for the
18		preceding month from the 6.25% general rate on the selling
19		price of tangible personal property.
20		Subject to payment of amounts into the Build Illinois Fund
21		and the McCormick Place Expansion Project Fund pursuant to the
22		preceding paragraphs or in any amendments thereto hereafter
23		enacted, beginning with the receipt of the first report of
24		taxes paid by an eligible business and continuing for a 25-year
25		period, the Department shall each month pay into the Energy
26		Infrastructure Fund 80% of the net revenue realized from the

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1		6.25% general rate on the selling price of Illinois-mined coal
2		that was sold to an eligible business. For purposes of this
3		paragraph, the term "eligible business" means a new electric
4		generating facility certified pursuant to Section 605-332 of
5		the Department of Commerce and Economic Opportunity Law of the
6		Civil Administrative Code of Illinois.
7		Subject to payment of amounts into the Build Illinois Fund,
8		the McCormick Place Expansion Project Fund, the Illinois Tax
9		Increment Fund, and the Energy Infrastructure Fund pursuant to
10		the preceding paragraphs or in any amendments to this Section
11		hereafter enacted, beginning on the first day of the first
12		calendar month to occur on or after the effective date of this
13		amendatory Act of the 98th General Assembly, each month, from
14		the collections made under Section 9 of the Use Tax Act,
15		Section 9 of the Service Use Tax Act, Section 9 of the Service
16		Occupation Tax Act, and Section 3 of the Retailers' Occupation
17		Tax Act, the Department shall pay into the Tax Compliance and
18		Administration Fund, to be used, subject to appropriation, to
19		fund additional auditors and compliance personnel at the
20		Department of Revenue, an amount equal to 1/12 of 5% of 80% of
21		the cash receipts collected during the preceding fiscal year by
22		the Audit Bureau of the Department under the Use Tax Act, the
23		Service Use Tax Act, the Service Occupation Tax Act, the
24		Retailers' Occupation Tax Act, and associated local occupation
25		and use taxes administered by the Department.
26		Of the remainder of the moneys received by the Department

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

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

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1		who is not required to file an income tax return with the
2		United States Government.
3		As soon as possible after the first day of each month, upon
4		certification of the Department of Revenue, the Comptroller
5		shall order transferred and the Treasurer shall transfer from
6		the General Revenue Fund to the Motor Fuel Tax Fund an amount
7		equal to 1.7% of 80% of the net revenue realized under this Act
8		for the second preceding month. Beginning April 1, 2000, this
9		transfer is no longer required and shall not be made.
10		Net revenue realized for a month shall be the revenue
11		collected by the State pursuant to this Act, less the amount
12		paid out during that month as refunds to taxpayers for
13		overpayment of liability.
14		For greater simplicity of administration, it shall be
15		permissible for manufacturers, importers and wholesalers whose
16		products are sold by numerous servicemen in Illinois, and who
17		wish to do so, to assume the responsibility for accounting and
18		paying to the Department all tax accruing under this Act with
19		respect to such sales, if the servicemen who are affected do
20		not make written objection to the Department to this
21		arrangement.
22		(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
23		98-298, eff. 8-9-13; 98-496, eff. 1-1-14; 98-756, eff. 7-16-14;
24		98-1098, eff. 8-26-14.)
25		Section 5-25. The Retailers' Occupation Tax Act is amended

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1		by changing Section 3 as follows:
2		(35 ILCS 120/3) (from Ch. 120, par. 442)
3		Sec. 3. Except as provided in this Section, on or before
4		the twentieth day of each calendar month, every person engaged
5		in the business of selling tangible personal property at retail
6		in this State during the preceding calendar month shall file a
7		return with the Department, stating:
8		1. The name of the seller;
9		2. His residence address and the address of his
10		principal place of business and the address of the
11		principal place of business (if that is a different
12		address) from which he engages in the business of selling
13		tangible personal property at retail in this State;
14		3. Total amount of receipts received by him during the
15		preceding calendar month or quarter, as the case may be,
16		from sales of tangible personal property, and from services
17		furnished, by him during such preceding calendar month or
18		quarter;
19		4. Total amount received by him during the preceding
20		calendar month or quarter on charge and time sales of
21		tangible personal property, and from services furnished,
22		by him prior to the month or quarter for which the return
23		is filed;
24		5. Deductions allowed by law;
25		6. Gross receipts which were received by him during the

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1		preceding calendar month or quarter and upon the basis of
2		which the tax is imposed;
3		7. The amount of credit provided in Section 2d of this
4		Act;
5		8. The amount of tax due;
6		9. The signature of the taxpayer; and
7		10. Such other reasonable information as the
8		Department may require.
9		If a taxpayer fails to sign a return within 30 days after
10		the proper notice and demand for signature by the Department,
11		the return shall be considered valid and any amount shown to be
12		due on the return shall be deemed assessed.
13		Each return shall be accompanied by the statement of
14		prepaid tax issued pursuant to Section 2e for which credit is
15		claimed.
16		Prior to October 1, 2003, and on and after September 1,
17		2004 a retailer may accept a Manufacturer's Purchase Credit
18		certification from a purchaser in satisfaction of Use Tax as
19		provided in Section 3-85 of the Use Tax Act if the purchaser
20		provides the appropriate documentation as required by Section
21		3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
22		certification, accepted by a retailer prior to October 1, 2003
23		and on and after September 1, 2004 as provided in Section 3-85
24		of the Use Tax Act, may be used by that retailer to satisfy
25		Retailers' Occupation Tax liability in the amount claimed in
26		the certification, not to exceed 6.25% of the receipts subject

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1		to tax from a qualifying purchase. A Manufacturer's Purchase
2		Credit reported on any original or amended return filed under
3		this Act after October 20, 2003 for reporting periods prior to
4		September 1, 2004 shall be disallowed. Manufacturer's
5		Purchaser Credit reported on annual returns due on or after
6		January 1, 2005 will be disallowed for periods prior to
7		September 1, 2004. No Manufacturer's Purchase Credit may be
8		used after September 30, 2003 through August 31, 2004 to
9		satisfy any tax liability imposed under this Act, including any
10		audit liability.
11		The Department may require returns to be filed on a
12		quarterly basis. If so required, a return for each calendar
13		quarter shall be filed on or before the twentieth day of the
14		calendar month following the end of such calendar quarter. The
15		taxpayer shall also file a return with the Department for each
16		of the first two months of each calendar quarter, on or before
17		the twentieth day of the following calendar month, stating:
18		1. The name of the seller;
19		2. The address of the principal place of business from
20		which he engages in the business of selling tangible
21		personal property at retail in this State;
22		3. The total amount of taxable receipts received by him
23		during the preceding calendar month from sales of tangible
24		personal property by him during such preceding calendar
25		month, including receipts from charge and time sales, but
26		less all deductions allowed by law;

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1		4. The amount of credit provided in Section 2d of this
2		Act;
3		5. The amount of tax due; and
4		6. Such other reasonable information as the Department
5		may require.
6		Beginning on October 1, 2003, any person who is not a
7		licensed distributor, importing distributor, or manufacturer,
8		as defined in the Liquor Control Act of 1934, but is engaged in
9		the business of selling, at retail, alcoholic liquor shall file
10		a statement with the Department of Revenue, in a format and at
11		a time prescribed by the Department, showing the total amount
12		paid for alcoholic liquor purchased during the preceding month
13		and such other information as is reasonably required by the
14		Department. The Department may adopt rules to require that this
15		statement be filed in an electronic or telephonic format. Such
16		rules may provide for exceptions from the filing requirements
17		of this paragraph. For the purposes of this paragraph, the term
18		"alcoholic liquor" shall have the meaning prescribed in the
19		Liquor Control Act of 1934.
20		Beginning on October 1, 2003, every distributor, importing
21		distributor, and manufacturer of alcoholic liquor as defined in
22		the Liquor Control Act of 1934, shall file a statement with the
23		Department of Revenue, no later than the 10th day of the month
24		for the preceding month during which transactions occurred, by
25		electronic means, showing the total amount of gross receipts
26		from the sale of alcoholic liquor sold or distributed during

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1		the preceding month to purchasers; identifying the purchaser to
2		whom it was sold or distributed; the purchaser's tax
3		registration number; and such other information reasonably
4		required by the Department. A distributor, importing
5		distributor, or manufacturer of alcoholic liquor must
6		personally deliver, mail, or provide by electronic means to
7		each retailer listed on the monthly statement a report
8		containing a cumulative total of that distributor's, importing
9		distributor's, or manufacturer's total sales of alcoholic
10		liquor to that retailer no later than the 10th day of the month
11		for the preceding month during which the transaction occurred.
12		The distributor, importing distributor, or manufacturer shall
13		notify the retailer as to the method by which the distributor,
14		importing distributor, or manufacturer will provide the sales
15		information. If the retailer is unable to receive the sales
16		information by electronic means, the distributor, importing
17		distributor, or manufacturer shall furnish the sales
18		information by personal delivery or by mail. For purposes of
19		this paragraph, the term "electronic means" includes, but is
20		not limited to, the use of a secure Internet website, e-mail,
21		or facsimile.
22		If a total amount of less than $1 is payable, refundable or
23		creditable, such amount shall be disregarded if it is less than
24		50 cents and shall be increased to $1 if it is 50 cents or more.
25		Beginning October 1, 1993, a taxpayer who has an average
26		monthly tax liability of $150,000 or more shall make all

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1		payments required by rules of the Department by electronic
2		funds transfer. Beginning October 1, 1994, a taxpayer who has
3		an average monthly tax liability of $100,000 or more shall make
4		all payments required by rules of the Department by electronic
5		funds transfer. Beginning October 1, 1995, a taxpayer who has
6		an average monthly tax liability of $50,000 or more shall make
7		all payments required by rules of the Department by electronic
8		funds transfer. Beginning October 1, 2000, a taxpayer who has
9		an annual tax liability of $200,000 or more shall make all
10		payments required by rules of the Department by electronic
11		funds transfer. The term "annual tax liability" shall be the
12		sum of the taxpayer's liabilities under this Act, and under all
13		other State and local occupation and use tax laws administered
14		by the Department, for the immediately preceding calendar year.
15		The term "average monthly tax liability" shall be the sum of
16		the taxpayer's liabilities under this Act, and under all other
17		State and local occupation and use tax laws administered by the
18		Department, for the immediately preceding calendar year
19		divided by 12. Beginning on October 1, 2002, a taxpayer who has
20		a tax liability in the amount set forth in subsection (b) of
21		Section 2505-210 of the Department of Revenue Law shall make
22		all payments required by rules of the Department by electronic
23		funds transfer.
24		Before August 1 of each year beginning in 1993, the
25		Department shall notify all taxpayers required to make payments
26		by electronic funds transfer. All taxpayers required to make

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1		payments by electronic funds transfer shall make those payments
2		for a minimum of one year beginning on October 1.
3		Any taxpayer not required to make payments by electronic
4		funds transfer may make payments by electronic funds transfer
5		with the permission of the Department.
6		All taxpayers required to make payment by electronic funds
7		transfer and any taxpayers authorized to voluntarily make
8		payments by electronic funds transfer shall make those payments
9		in the manner authorized by the Department.
10		The Department shall adopt such rules as are necessary to
11		effectuate a program of electronic funds transfer and the
12		requirements of this Section.
13		Any amount which is required to be shown or reported on any
14		return or other document under this Act shall, if such amount
15		is not a whole-dollar amount, be increased to the nearest
16		whole-dollar amount in any case where the fractional part of a
17		dollar is 50 cents or more, and decreased to the nearest
18		whole-dollar amount where the fractional part of a dollar is
19		less than 50 cents.
20		If the retailer is otherwise required to file a monthly
21		return and if the retailer's average monthly tax liability to
22		the Department does not exceed $200, the Department may
23		authorize his returns to be filed on a quarter annual basis,
24		with the return for January, February and March of a given year
25		being due by April 20 of such year; with the return for April,
26		May and June of a given year being due by July 20 of such year;

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1		with the return for July, August and September of a given year
2		being due by October 20 of such year, and with the return for
3		October, November and December of a given year being due by
4		January 20 of the following year.
5		If the retailer is otherwise required to file a monthly or
6		quarterly return and if the retailer's average monthly tax
7		liability with the Department does not exceed $50, the
8		Department may authorize his returns to be filed on an annual
9		basis, with the return for a given year being due by January 20
10		of the following year.
11		Such quarter annual and annual returns, as to form and
12		substance, shall be subject to the same requirements as monthly
13		returns.
14		Notwithstanding any other provision in this Act concerning
15		the time within which a retailer may file his return, in the
16		case of any retailer who ceases to engage in a kind of business
17		which makes him responsible for filing returns under this Act,
18		such retailer shall file a final return under this Act with the
19		Department not more than one month after discontinuing such
20		business.
21		Where the same person has more than one business registered
22		with the Department under separate registrations under this
23		Act, such person may not file each return that is due as a
24		single return covering all such registered businesses, but
25		shall file separate returns for each such registered business.
26		In addition, with respect to motor vehicles, watercraft,

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1		aircraft, and trailers that are required to be registered with
2		an agency of this State, every retailer selling this kind of
3		tangible personal property shall file, with the Department,
4		upon a form to be prescribed and supplied by the Department, a
5		separate return for each such item of tangible personal
6		property which the retailer sells, except that if, in the same
7		transaction, (i) a retailer of aircraft, watercraft, motor
8		vehicles or trailers transfers more than one aircraft,
9		watercraft, motor vehicle or trailer to another aircraft,
10		watercraft, motor vehicle retailer or trailer retailer for the
11		purpose of resale or (ii) a retailer of aircraft, watercraft,
12		motor vehicles, or trailers transfers more than one aircraft,
13		watercraft, motor vehicle, or trailer to a purchaser for use as
14		a qualifying rolling stock as provided in Section 2-5 of this
15		Act, then that seller may report the transfer of all aircraft,
16		watercraft, motor vehicles or trailers involved in that
17		transaction to the Department on the same uniform
18		invoice-transaction reporting return form. For purposes of
19		this Section, "watercraft" means a Class 2, Class 3, or Class 4
20		watercraft as defined in Section 3-2 of the Boat Registration
21		and Safety Act, a personal watercraft, or any boat equipped
22		with an inboard motor.
23		Any retailer who sells only motor vehicles, watercraft,
24		aircraft, or trailers that are required to be registered with
25		an agency of this State, so that all retailers' occupation tax
26		liability is required to be reported, and is reported, on such

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

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

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

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1		paid the tax to the retailer, such user may certify to the fact
2		of such delay by the retailer and may (upon the Department
3		being satisfied of the truth of such certification) transmit
4		the information required by the transaction reporting return
5		and the remittance for tax or proof of exemption directly to
6		the Department and obtain his tax receipt or exemption
7		determination, in which event the transaction reporting return
8		and tax remittance (if a tax payment was required) shall be
9		credited by the Department to the proper retailer's account
10		with the Department, but without the 2.1% or 1.75% discount
11		provided for in this Section being allowed. When the user pays
12		the tax directly to the Department, he shall pay the tax in the
13		same amount and in the same form in which it would be remitted
14		if the tax had been remitted to the Department by the retailer.
15		Refunds made by the seller during the preceding return
16		period to purchasers, on account of tangible personal property
17		returned to the seller, shall be allowed as a deduction under
18		subdivision 5 of his monthly or quarterly return, as the case
19		may be, in case the seller had theretofore included the
20		receipts from the sale of such tangible personal property in a
21		return filed by him and had paid the tax imposed by this Act
22		with respect to such receipts.
23		Where the seller is a corporation, the return filed on
24		behalf of such corporation shall be signed by the president,
25		vice-president, secretary or treasurer or by the properly
26		accredited agent of such corporation.

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1		Where the seller is a limited liability company, the return
2		filed on behalf of the limited liability company shall be
3		signed by a manager, member, or properly accredited agent of
4		the limited liability company.
5		Except as provided in this Section, the retailer filing the
6		return under this Section shall, at the time of filing such
7		return, pay to the Department the amount of tax imposed by this
8		Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
9		on and after January 1, 1990, or $5 per calendar year,
10		whichever is greater, which is allowed to reimburse the
11		retailer for the expenses incurred in keeping records,
12		preparing and filing returns, remitting the tax and supplying
13		data to the Department on request. Any prepayment made pursuant
14		to Section 2d of this Act shall be included in the amount on
15		which such 2.1% or 1.75% discount is computed. In the case of
16		retailers who report and pay the tax on a transaction by
17		transaction basis, as provided in this Section, such discount
18		shall be taken with each such tax remittance instead of when
19		such retailer files his periodic return. The Department may
20		disallow the discount for retailers whose certificate of
21		registration is revoked at the time the return is filed, but
22		only if the Department's decision to revoke the certificate of
23		registration has become final.
24		Before October 1, 2000, if the taxpayer's average monthly
25		tax liability to the Department under this Act, the Use Tax
26		Act, the Service Occupation Tax Act, and the Service Use Tax

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1		Act, excluding any liability for prepaid sales tax to be
2		remitted in accordance with Section 2d of this Act, was $10,000
3		or more during the preceding 4 complete calendar quarters, he
4		shall file a return with the Department each month by the 20th
5		day of the month next following the month during which such tax
6		liability is incurred and shall make payments to the Department
7		on or before the 7th, 15th, 22nd and last day of the month
8		during which such liability is incurred. On and after October
9		1, 2000, if the taxpayer's average monthly tax liability to the
10		Department under this Act, the Use Tax Act, the Service
11		Occupation Tax Act, and the Service Use Tax Act, excluding any
12		liability for prepaid sales tax to be remitted in accordance
13		with Section 2d of this Act, was $20,000 or more during the
14		preceding 4 complete calendar quarters, he shall file a return
15		with the Department each month by the 20th day of the month
16		next following the month during which such tax liability is
17		incurred and shall make payment to the Department on or before
18		the 7th, 15th, 22nd and last day of the month during which such
19		liability is incurred. If the month during which such tax
20		liability is incurred began prior to January 1, 1985, each
21		payment shall be in an amount equal to 1/4 of the taxpayer's
22		actual liability for the month or an amount set by the
23		Department not to exceed 1/4 of the average monthly liability
24		of the taxpayer to the Department for the preceding 4 complete
25		calendar quarters (excluding the month of highest liability and
26		the month of lowest liability in such 4 quarter period). If the

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1		month during which such tax liability is incurred begins on or
2		after January 1, 1985 and prior to January 1, 1987, each
3		payment shall be in an amount equal to 22.5% of the taxpayer's
4		actual liability for the month or 27.5% of the taxpayer's
5		liability for the same calendar month of the preceding year. If
6		the month during which such tax liability is incurred begins on
7		or after January 1, 1987 and prior to January 1, 1988, each
8		payment shall be in an amount equal to 22.5% of the taxpayer's
9		actual liability for the month or 26.25% of the taxpayer's
10		liability for the same calendar month of the preceding year. If
11		the month during which such tax liability is incurred begins on
12		or after January 1, 1988, and prior to January 1, 1989, or
13		begins on or after January 1, 1996, each payment shall be in an
14		amount equal to 22.5% of the taxpayer's actual liability for
15		the month or 25% of the taxpayer's liability for the same
16		calendar month of the preceding year. If the month during which
17		such tax liability is incurred begins on or after January 1,
18		1989, and prior to January 1, 1996, each payment shall be in an
19		amount equal to 22.5% of the taxpayer's actual liability for
20		the month or 25% of the taxpayer's liability for the same
21		calendar month of the preceding year or 100% of the taxpayer's
22		actual liability for the quarter monthly reporting period. The
23		amount of such quarter monthly payments shall be credited
24		against the final tax liability of the taxpayer's return for
25		that month. Before October 1, 2000, once applicable, the
26		requirement of the making of quarter monthly payments to the

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1		Department by taxpayers having an average monthly tax liability
2		of $10,000 or more as determined in the manner provided above
3		shall continue until such taxpayer's average monthly liability
4		to the Department during the preceding 4 complete calendar
5		quarters (excluding the month of highest liability and the
6		month of lowest liability) is less than $9,000, or until such
7		taxpayer's average monthly liability to the Department as
8		computed for each calendar quarter of the 4 preceding complete
9		calendar quarter period is less than $10,000. However, if a
10		taxpayer can show the Department that a substantial change in
11		the taxpayer's business has occurred which causes the taxpayer
12		to anticipate that his average monthly tax liability for the
13		reasonably foreseeable future will fall below the $10,000
14		threshold stated above, then such taxpayer may petition the
15		Department for a change in such taxpayer's reporting status. On
16		and after October 1, 2000, once applicable, the requirement of
17		the making of quarter monthly payments to the Department by
18		taxpayers having an average monthly tax liability of $20,000 or
19		more as determined in the manner provided above shall continue
20		until such taxpayer's average monthly liability to the
21		Department during the preceding 4 complete calendar quarters
22		(excluding the month of highest liability and the month of
23		lowest liability) is less than $19,000 or until such taxpayer's
24		average monthly liability to the Department as computed for
25		each calendar quarter of the 4 preceding complete calendar
26		quarter period is less than $20,000. However, if a taxpayer can

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1		show the Department that a substantial change in the taxpayer's
2		business has occurred which causes the taxpayer to anticipate
3		that his average monthly tax liability for the reasonably
4		foreseeable future will fall below the $20,000 threshold stated
5		above, then such taxpayer may petition the Department for a
6		change in such taxpayer's reporting status. The Department
7		shall change such taxpayer's reporting status unless it finds
8		that such change is seasonal in nature and not likely to be
9		long term. If any such quarter monthly payment is not paid at
10		the time or in the amount required by this Section, then the
11		taxpayer shall be liable for penalties and interest on the
12		difference between the minimum amount due as a payment and the
13		amount of such quarter monthly payment actually and timely
14		paid, except insofar as the taxpayer has previously made
15		payments for that month to the Department in excess of the
16		minimum payments previously due as provided in this Section.
17		The Department shall make reasonable rules and regulations to
18		govern the quarter monthly payment amount and quarter monthly
19		payment dates for taxpayers who file on other than a calendar
20		monthly basis.
21		The provisions of this paragraph apply before October 1,
22		2001. Without regard to whether a taxpayer is required to make
23		quarter monthly payments as specified above, any taxpayer who
24		is required by Section 2d of this Act to collect and remit
25		prepaid taxes and has collected prepaid taxes which average in
26		excess of $25,000 per month during the preceding 2 complete

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1		calendar quarters, shall file a return with the Department as
2		required by Section 2f and shall make payments to the
3		Department on or before the 7th, 15th, 22nd and last day of the
4		month during which such liability is incurred. If the month
5		during which such tax liability is incurred began prior to the
6		effective date of this amendatory Act of 1985, each payment
7		shall be in an amount not less than 22.5% of the taxpayer's
8		actual liability under Section 2d. If the month during which
9		such tax liability is incurred begins on or after January 1,
10		1986, each payment shall be in an amount equal to 22.5% of the
11		taxpayer's actual liability for the month or 27.5% of the
12		taxpayer's liability for the same calendar month of the
13		preceding calendar year. If the month during which such tax
14		liability is incurred begins on or after January 1, 1987, each
15		payment shall be in an amount equal to 22.5% of the taxpayer's
16		actual liability for the month or 26.25% of the taxpayer's
17		liability for the same calendar month of the preceding year.
18		The amount of such quarter monthly payments shall be credited
19		against the final tax liability of the taxpayer's return for
20		that month filed under this Section or Section 2f, as the case
21		may be. Once applicable, the requirement of the making of
22		quarter monthly payments to the Department pursuant to this
23		paragraph shall continue until such taxpayer's average monthly
24		prepaid tax collections during the preceding 2 complete
25		calendar quarters is $25,000 or less. If any such quarter
26		monthly payment is not paid at the time or in the amount

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1		required, the taxpayer shall be liable for penalties and
2		interest on such difference, except insofar as the taxpayer has
3		previously made payments for that month in excess of the
4		minimum payments previously due.
5		The provisions of this paragraph apply on and after October
6		1, 2001. Without regard to whether a taxpayer is required to
7		make quarter monthly payments as specified above, any taxpayer
8		who is required by Section 2d of this Act to collect and remit
9		prepaid taxes and has collected prepaid taxes that average in
10		excess of $20,000 per month during the preceding 4 complete
11		calendar quarters shall file a return with the Department as
12		required by Section 2f and shall make payments to the
13		Department on or before the 7th, 15th, 22nd and last day of the
14		month during which the liability is incurred. Each payment
15		shall be in an amount equal to 22.5% of the taxpayer's actual
16		liability for the month or 25% of the taxpayer's liability for
17		the same calendar month of the preceding year. The amount of
18		the quarter monthly payments shall be credited against the
19		final tax liability of the taxpayer's return for that month
20		filed under this Section or Section 2f, as the case may be.
21		Once applicable, the requirement of the making of quarter
22		monthly payments to the Department pursuant to this paragraph
23		shall continue until the taxpayer's average monthly prepaid tax
24		collections during the preceding 4 complete calendar quarters
25		(excluding the month of highest liability and the month of
26		lowest liability) is less than $19,000 or until such taxpayer's

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1		average monthly liability to the Department as computed for
2		each calendar quarter of the 4 preceding complete calendar
3		quarters is less than $20,000. If any such quarter monthly
4		payment is not paid at the time or in the amount required, the
5		taxpayer shall be liable for penalties and interest on such
6		difference, except insofar as the taxpayer has previously made
7		payments for that month in excess of the minimum payments
8		previously due.
9		If any payment provided for in this Section exceeds the
10		taxpayer's liabilities under this Act, the Use Tax Act, the
11		Service Occupation Tax Act and the Service Use Tax Act, as
12		shown on an original monthly return, the Department shall, if
13		requested by the taxpayer, issue to the taxpayer a credit
14		memorandum no later than 30 days after the date of payment. The
15		credit evidenced by such credit memorandum may be assigned by
16		the taxpayer to a similar taxpayer under this Act, the Use Tax
17		Act, the Service Occupation Tax Act or the Service Use Tax Act,
18		in accordance with reasonable rules and regulations to be
19		prescribed by the Department. If no such request is made, the
20		taxpayer may credit such excess payment against tax liability
21		subsequently to be remitted to the Department under this Act,
22		the Use Tax Act, the Service Occupation Tax Act or the Service
23		Use Tax Act, in accordance with reasonable rules and
24		regulations prescribed by the Department. If the Department
25		subsequently determined that all or any part of the credit
26		taken was not actually due to the taxpayer, the taxpayer's 2.1%

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1		and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
2		of the difference between the credit taken and that actually
3		due, and that taxpayer shall be liable for penalties and
4		interest on such difference.
5		If a retailer of motor fuel is entitled to a credit under
6		Section 2d of this Act which exceeds the taxpayer's liability
7		to the Department under this Act for the month which the
8		taxpayer is filing a return, the Department shall issue the
9		taxpayer a credit memorandum for the excess.
10		Beginning January 1, 1990, each month the Department shall
11		pay into the Local Government Tax Fund, a special fund in the
12		State treasury which is hereby created, the net revenue
13		realized for the preceding month from the 1% tax on sales of
14		food for human consumption which is to be consumed off the
15		premises where it is sold (other than alcoholic beverages, soft
16		drinks and food which has been prepared for immediate
17		consumption) and prescription and nonprescription medicines,
18		drugs, medical appliances and insulin, urine testing
19		materials, syringes and needles used by diabetics.
20		Beginning January 1, 1990, each month the Department shall
21		pay into the County and Mass Transit District Fund, a special
22		fund in the State treasury which is hereby created, 4% of the
23		net revenue realized for the preceding month from the 6.25%
24		general rate.
25		Beginning August 1, 2000, each month the Department shall
26		pay into the County and Mass Transit District Fund 20% of the

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1		net revenue realized for the preceding month from the 1.25%
2		rate on the selling price of motor fuel and gasohol. Beginning
3		September 1, 2010, each month the Department shall pay into the
4		County and Mass Transit District Fund 20% of the net revenue
5		realized for the preceding month from the 1.25% rate on the
6		selling price of sales tax holiday items.
7		Beginning January 1, 1990, each month the Department shall
8		pay into the Local Government Tax Fund 16% of the net revenue
9		realized for the preceding month from the 6.25% general rate on
10		the selling price of tangible personal property.
11		Beginning August 1, 2000, each month the Department shall
12		pay into the Local Government Tax Fund 80% of the net revenue
13		realized for the preceding month from the 1.25% rate on the
14		selling price of motor fuel and gasohol. Beginning September 1,
15		2010, each month the Department shall pay into the Local
16		Government Tax Fund 80% of the net revenue realized for the
17		preceding month from the 1.25% rate on the selling price of
18		sales tax holiday items.
19		Beginning October 1, 2009, each month the Department shall
20		pay into the Capital Projects Fund an amount that is equal to
21		an amount estimated by the Department to represent 80% of the
22		net revenue realized for the preceding month from the sale of
23		candy, grooming and hygiene products, and soft drinks that had
24		been taxed at a rate of 1% prior to September 1, 2009 but that
25		are now taxed at 6.25%.
26		Beginning July 1, 2011, each month the Department shall pay

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1		into the Clean Air Act (CAA) Permit Fund 80% of the net revenue
2		realized for the preceding month from the 6.25% general rate on
3		the selling price of sorbents used in Illinois in the process
4		of sorbent injection as used to comply with the Environmental
5		Protection Act or the federal Clean Air Act, but the total
6		payment into the Clean Air Act (CAA) Permit Fund under this Act
7		and the Use Tax Act shall not exceed $2,000,000 in any fiscal
8		year.
9		Beginning July 1, 2013, each month the Department shall pay
10		into the Underground Storage Tank Fund from the proceeds
11		collected under this Act, the Use Tax Act, the Service Use Tax
12		Act, and the Service Occupation Tax Act an amount equal to the
13		average monthly deficit in the Underground Storage Tank Fund
14		during the prior year, as certified annually by the Illinois
15		Environmental Protection Agency, but the total payment into the
16		Underground Storage Tank Fund under this Act, the Use Tax Act,
17		the Service Use Tax Act, and the Service Occupation Tax Act
18		shall not exceed $18,000,000 in any State fiscal year. As used
19		in this paragraph, the "average monthly deficit" shall be equal
20		to the difference between the average monthly claims for
21		payment by the fund and the average monthly revenues deposited
22		into the fund, excluding payments made pursuant to this
23		paragraph.
24		Beginning July 1, 2015, of the remainder of the moneys
25		received by the Department under the Use Tax Act, the Service
26		Use Tax Act, the Service Occupation Tax Act, and this Act, each

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1		month the Department shall deposit $500,000 into the State
2		Crime Laboratory Fund.
3		Of the remainder of the moneys received by the Department
4		pursuant to this Act, (a) 1.75% thereof shall be paid into the
5		Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
6		and after July 1, 1989, 3.8% thereof shall be paid into the
7		Build Illinois Fund; provided, however, that if in any fiscal
8		year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
9		may be, of the moneys received by the Department and required
10		to be paid into the Build Illinois Fund pursuant to this Act,
11		Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
12		Act, and Section 9 of the Service Occupation Tax Act, such Acts
13		being hereinafter called the "Tax Acts" and such aggregate of
14		2.2% or 3.8%, as the case may be, of moneys being hereinafter
15		called the "Tax Act Amount", and (2) the amount transferred to
16		the Build Illinois Fund from the State and Local Sales Tax
17		Reform Fund shall be less than the Annual Specified Amount (as
18		hereinafter defined), an amount equal to the difference shall
19		be immediately paid into the Build Illinois Fund from other
20		moneys received by the Department pursuant to the Tax Acts; the
21		"Annual Specified Amount" means the amounts specified below for
22		fiscal years 1986 through 1993:
23 Fiscal Year Annual Specified Amount 24 1986 $54,800,000 25 1987 $76,650,000 26 1988 $80,480,000

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1 1989 $88,510,000 2 1990 $115,330,000 3 1991 $145,470,000 4 1992 $182,730,000 5 1993 $206,520,000;
6		and means the Certified Annual Debt Service Requirement (as
7		defined in Section 13 of the Build Illinois Bond Act) or the
8		Tax Act Amount, whichever is greater, for fiscal year 1994 and
9		each fiscal year thereafter; and further provided, that if on
10		the last business day of any month the sum of (1) the Tax Act
11		Amount required to be deposited into the Build Illinois Bond
12		Account in the Build Illinois Fund during such month and (2)
13		the amount transferred to the Build Illinois Fund from the
14		State and Local Sales Tax Reform Fund shall have been less than
15		1/12 of the Annual Specified Amount, an amount equal to the
16		difference shall be immediately paid into the Build Illinois
17		Fund from other moneys received by the Department pursuant to
18		the Tax Acts; and, further provided, that in no event shall the
19		payments required under the preceding proviso result in
20		aggregate payments into the Build Illinois Fund pursuant to
21		this clause (b) for any fiscal year in excess of the greater of
22		(i) the Tax Act Amount or (ii) the Annual Specified Amount for
23		such fiscal year. The amounts payable into the Build Illinois
24		Fund under clause (b) of the first sentence in this paragraph
25		shall be payable only until such time as the aggregate amount
26		on deposit under each trust indenture securing Bonds issued and

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

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1		and charge set forth in Section 12 of the Build Illinois Bond
2		Act.
3		Subject to payment of amounts into the Build Illinois Fund
4		as provided in the preceding paragraph or in any amendment
5		thereto hereafter enacted, the following specified monthly
6		installment of the amount requested in the certificate of the
7		Chairman of the Metropolitan Pier and Exposition Authority
8		provided under Section 8.25f of the State Finance Act, but not
9		in excess of sums designated as "Total Deposit", shall be
10		deposited in the aggregate from collections under Section 9 of
11		the Use Tax Act, Section 9 of the Service Use Tax Act, Section
12		9 of the Service Occupation Tax Act, and Section 3 of the
13		Retailers' Occupation Tax Act into the McCormick Place
14		Expansion Project Fund in the specified fiscal years.
15 Fiscal Year Total Deposit 16 1993 $0 17 1994 53,000,000 18 1995 58,000,000 19 1996 61,000,000 20 1997 64,000,000 21 1998 68,000,000 22 1999 71,000,000 23 2000 75,000,000 24 2001 80,000,000 25 2002 93,000,000

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1 2003 99,000,000 2 2004 103,000,000 3 2005 108,000,000 4 2006 113,000,000 5 2007 119,000,000 6 2008 126,000,000 7 2009 132,000,000 8 2010 139,000,000 9 2011 146,000,000 10 2012 153,000,000 11 2013 161,000,000 12 2014 170,000,000 13 2015 179,000,000 14 2016 189,000,000 15 2017 199,000,000 16 2018 210,000,000 17 2019 221,000,000 18 2020 233,000,000 19 2021 246,000,000 20 2022 260,000,000 21 2023 275,000,000 22 2024 275,000,000 23 2025 275,000,000 24 2026 279,000,000 25 2027 292,000,000 26 2028 307,000,000

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1 2029 322,000,000 2 2030 338,000,000 3 2031 350,000,000 4 2032 350,000,000 5 and 6 each fiscal year 7 thereafter that bonds 8 are outstanding under 9 Section 13.2 of the 10 Metropolitan Pier and 11 Exposition Authority Act, 12 but not after fiscal year 2060.
13		Beginning July 20, 1993 and in each month of each fiscal
14		year thereafter, one-eighth of the amount requested in the
15		certificate of the Chairman of the Metropolitan Pier and
16		Exposition Authority for that fiscal year, less the amount
17		deposited into the McCormick Place Expansion Project Fund by
18		the State Treasurer in the respective month under subsection
19		(g) of Section 13 of the Metropolitan Pier and Exposition
20		Authority Act, plus cumulative deficiencies in the deposits
21		required under this Section for previous months and years,
22		shall be deposited into the McCormick Place Expansion Project
23		Fund, until the full amount requested for the fiscal year, but
24		not in excess of the amount specified above as "Total Deposit",
25		has been deposited.
26		Subject to payment of amounts into the Build Illinois Fund

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1		and the McCormick Place Expansion Project Fund pursuant to the
2		preceding paragraphs or in any amendments thereto hereafter
3		enacted, beginning July 1, 1993 and ending on September 30,
4		2013, the Department shall each month pay into the Illinois Tax
5		Increment Fund 0.27% of 80% of the net revenue realized for the
6		preceding month from the 6.25% general rate on the selling
7		price of tangible personal property.
8		Subject to payment of amounts into the Build Illinois Fund
9		and the McCormick Place Expansion Project Fund pursuant to the
10		preceding paragraphs or in any amendments thereto hereafter
11		enacted, beginning with the receipt of the first report of
12		taxes paid by an eligible business and continuing for a 25-year
13		period, the Department shall each month pay into the Energy
14		Infrastructure Fund 80% of the net revenue realized from the
15		6.25% general rate on the selling price of Illinois-mined coal
16		that was sold to an eligible business. For purposes of this
17		paragraph, the term "eligible business" means a new electric
18		generating facility certified pursuant to Section 605-332 of
19		the Department of Commerce and Economic Opportunity Law of the
20		Civil Administrative Code of Illinois.
21		Subject to payment of amounts into the Build Illinois Fund,
22		the McCormick Place Expansion Project Fund, the Illinois Tax
23		Increment Fund, and the Energy Infrastructure Fund pursuant to
24		the preceding paragraphs or in any amendments to this Section
25		hereafter enacted, beginning on the first day of the first
26		calendar month to occur on or after the effective date of this

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1		amendatory Act of the 98th General Assembly, each month, from
2		the collections made under Section 9 of the Use Tax Act,
3		Section 9 of the Service Use Tax Act, Section 9 of the Service
4		Occupation Tax Act, and Section 3 of the Retailers' Occupation
5		Tax Act, the Department shall pay into the Tax Compliance and
6		Administration Fund, to be used, subject to appropriation, to
7		fund additional auditors and compliance personnel at the
8		Department of Revenue, an amount equal to 1/12 of 5% of 80% of
9		the cash receipts collected during the preceding fiscal year by
10		the Audit Bureau of the Department under the Use Tax Act, the
11		Service Use Tax Act, the Service Occupation Tax Act, the
12		Retailers' Occupation Tax Act, and associated local occupation
13		and use taxes administered by the Department.
14		Of the remainder of the moneys received by the Department
15		pursuant to this Act, 75% thereof shall be paid into the State
16		Treasury and 25% shall be reserved in a special account and
17		used only for the transfer to the Common School Fund as part of
18		the monthly transfer from the General Revenue Fund in
19		accordance with Section 8a of the State Finance Act.
20		The Department may, upon separate written notice to a
21		taxpayer, require the taxpayer to prepare and file with the
22		Department on a form prescribed by the Department within not
23		less than 60 days after receipt of the notice an annual
24		information return for the tax year specified in the notice.
25		Such annual return to the Department shall include a statement
26		of gross receipts as shown by the retailer's last Federal

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1		income tax return. If the total receipts of the business as
2		reported in the Federal income tax return do not agree with the
3		gross receipts reported to the Department of Revenue for the
4		same period, the retailer shall attach to his annual return a
5		schedule showing a reconciliation of the 2 amounts and the
6		reasons for the difference. The retailer's annual return to the
7		Department shall also disclose the cost of goods sold by the
8		retailer during the year covered by such return, opening and
9		closing inventories of such goods for such year, costs of goods
10		used from stock or taken from stock and given away by the
11		retailer during such year, payroll information of the
12		retailer's business during such year and any additional
13		reasonable information which the Department deems would be
14		helpful in determining the accuracy of the monthly, quarterly
15		or annual returns filed by such retailer as provided for in
16		this Section.
17		If the annual information return required by this Section
18		is not filed when and as required, the taxpayer shall be liable
19		as follows:
20		(i) Until January 1, 1994, the taxpayer shall be liable
21		for a penalty equal to 1/6 of 1% of the tax due from such
22		taxpayer under this Act during the period to be covered by
23		the annual return for each month or fraction of a month
24		until such return is filed as required, the penalty to be
25		assessed and collected in the same manner as any other
26		penalty provided for in this Act.

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1		(ii) On and after January 1, 1994, the taxpayer shall
2		be liable for a penalty as described in Section 3-4 of the
3		Uniform Penalty and Interest Act.
4		The chief executive officer, proprietor, owner or highest
5		ranking manager shall sign the annual return to certify the
6		accuracy of the information contained therein. Any person who
7		willfully signs the annual return containing false or
8		inaccurate information shall be guilty of perjury and punished
9		accordingly. The annual return form prescribed by the
10		Department shall include a warning that the person signing the
11		return may be liable for perjury.
12		The provisions of this Section concerning the filing of an
13		annual information return do not apply to a retailer who is not
14		required to file an income tax return with the United States
15		Government.
16		As soon as possible after the first day of each month, upon
17		certification of the Department of Revenue, the Comptroller
18		shall order transferred and the Treasurer shall transfer from
19		the General Revenue Fund to the Motor Fuel Tax Fund an amount
20		equal to 1.7% of 80% of the net revenue realized under this Act
21		for the second preceding month. Beginning April 1, 2000, this
22		transfer is no longer required and shall not be made.
23		Net revenue realized for a month shall be the revenue
24		collected by the State pursuant to this Act, less the amount
25		paid out during that month as refunds to taxpayers for
26		overpayment of liability.

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1		For greater simplicity of administration, manufacturers,
2		importers and wholesalers whose products are sold at retail in
3		Illinois by numerous retailers, and who wish to do so, may
4		assume the responsibility for accounting and paying to the
5		Department all tax accruing under this Act with respect to such
6		sales, if the retailers who are affected do not make written
7		objection to the Department to this arrangement.
8		Any person who promotes, organizes, provides retail
9		selling space for concessionaires or other types of sellers at
10		the Illinois State Fair, DuQuoin State Fair, county fairs,
11		local fairs, art shows, flea markets and similar exhibitions or
12		events, including any transient merchant as defined by Section
13		2 of the Transient Merchant Act of 1987, is required to file a
14		report with the Department providing the name of the merchant's
15		business, the name of the person or persons engaged in
16		merchant's business, the permanent address and Illinois
17		Retailers Occupation Tax Registration Number of the merchant,
18		the dates and location of the event and other reasonable
19		information that the Department may require. The report must be
20		filed not later than the 20th day of the month next following
21		the month during which the event with retail sales was held.
22		Any person who fails to file a report required by this Section
23		commits a business offense and is subject to a fine not to
24		exceed $250.
25		Any person engaged in the business of selling tangible
26		personal property at retail as a concessionaire or other type

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1		of seller at the Illinois State Fair, county fairs, art shows,
2		flea markets and similar exhibitions or events, or any
3		transient merchants, as defined by Section 2 of the Transient
4		Merchant Act of 1987, may be required to make a daily report of
5		the amount of such sales to the Department and to make a daily
6		payment of the full amount of tax due. The Department shall
7		impose this requirement when it finds that there is a
8		significant risk of loss of revenue to the State at such an
9		exhibition or event. Such a finding shall be based on evidence
10		that a substantial number of concessionaires or other sellers
11		who are not residents of Illinois will be engaging in the
12		business of selling tangible personal property at retail at the
13		exhibition or event, or other evidence of a significant risk of
14		loss of revenue to the State. The Department shall notify
15		concessionaires and other sellers affected by the imposition of
16		this requirement. In the absence of notification by the
17		Department, the concessionaires and other sellers shall file
18		their returns as otherwise required in this Section.
19		(Source: P.A. 97-95, eff. 7-12-11; 97-333, eff. 8-12-11; 98-24,
20		eff. 6-19-13; 98-109, eff. 7-25-13; 98-496, eff. 1-1-14;
21		98-756, eff. 7-16-14; 98-1098, eff. 8-26-14.)
22		Section 5-30. The Motor Fuel Tax Law is amended by changing
23		Section 8 as follows:
24		(35 ILCS 505/8) (from Ch. 120, par. 424)

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1		Sec. 8. Except as provided in Section 8a, subdivision
2		(h)(1) of Section 12a, Section 13a.6, and items 13, 14, 15, and
3		16 of Section 15, all money received by the Department under
4		this Act, including payments made to the Department by member
5		jurisdictions participating in the International Fuel Tax
6		Agreement, shall be deposited in a special fund in the State
7		treasury, to be known as the "Motor Fuel Tax Fund", and shall
8		be used as follows:
9		(a) 2 1/2 cents per gallon of the tax collected on special
10		fuel under paragraph (b) of Section 2 and Section 13a of this
11		Act shall be transferred to the State Construction Account Fund
12		in the State Treasury;
13		(b) $420,000 shall be transferred each month to the State
14		Boating Act Fund to be used by the Department of Natural
15		Resources for the purposes specified in Article X of the Boat
16		Registration and Safety Act;
17		(c) $3,500,000 shall be transferred each month to the Grade
18		Crossing Protection Fund to be used as follows: not less than
19		$12,000,000 each fiscal year shall be used for the construction
20		or reconstruction of rail highway grade separation structures;
21		$2,250,000 in fiscal years 2004 through 2009 and $3,000,000 in
22		fiscal year 2010 and each fiscal year thereafter shall be
23		transferred to the Transportation Regulatory Fund and shall be
24		accounted for as part of the rail carrier portion of such funds
25		and shall be used to pay the cost of administration of the
26		Illinois Commerce Commission's railroad safety program in

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1		connection with its duties under subsection (3) of Section
2		18c-7401 of the Illinois Vehicle Code, with the remainder to be
3		used by the Department of Transportation upon order of the
4		Illinois Commerce Commission, to pay that part of the cost
5		apportioned by such Commission to the State to cover the
6		interest of the public in the use of highways, roads, streets,
7		or pedestrian walkways in the county highway system, township
8		and district road system, or municipal street system as defined
9		in the Illinois Highway Code, as the same may from time to time
10		be amended, for separation of grades, for installation,
11		construction or reconstruction of crossing protection or
12		reconstruction, alteration, relocation including construction
13		or improvement of any existing highway necessary for access to
14		property or improvement of any grade crossing and grade
15		crossing surface including the necessary highway approaches
16		thereto of any railroad across the highway or public road, or
17		for the installation, construction, reconstruction, or
18		maintenance of a pedestrian walkway over or under a railroad
19		right-of-way, as provided for in and in accordance with Section
20		18c-7401 of the Illinois Vehicle Code. The Commission may order
21		up to $2,000,000 per year in Grade Crossing Protection Fund
22		moneys for the improvement of grade crossing surfaces and up to
23		$300,000 per year for the maintenance and renewal of 4-quadrant
24		gate vehicle detection systems located at non-high speed rail
25		grade crossings. The Commission shall not order more than
26		$2,000,000 per year in Grade Crossing Protection Fund moneys

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1		for pedestrian walkways. In entering orders for projects for
2		which payments from the Grade Crossing Protection Fund will be
3		made, the Commission shall account for expenditures authorized
4		by the orders on a cash rather than an accrual basis. For
5		purposes of this requirement an "accrual basis" assumes that
6		the total cost of the project is expended in the fiscal year in
7		which the order is entered, while a "cash basis" allocates the
8		cost of the project among fiscal years as expenditures are
9		actually made. To meet the requirements of this subsection, the
10		Illinois Commerce Commission shall develop annual and 5-year
11		project plans of rail crossing capital improvements that will
12		be paid for with moneys from the Grade Crossing Protection
13		Fund. The annual project plan shall identify projects for the
14		succeeding fiscal year and the 5-year project plan shall
15		identify projects for the 5 directly succeeding fiscal years.
16		The Commission shall submit the annual and 5-year project plans
17		for this Fund to the Governor, the President of the Senate, the
18		Senate Minority Leader, the Speaker of the House of
19		Representatives, and the Minority Leader of the House of
20		Representatives on the first Wednesday in April of each year;
21		(d) of the amount remaining after allocations provided for
22		in subsections (a), (b) and (c), a sufficient amount shall be
23		reserved to pay all of the following:
24		(1) the costs of the Department of Revenue in
25		administering this Act;
26		(2) the costs of the Department of Transportation in

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1		performing its duties imposed by the Illinois Highway Code
2		for supervising the use of motor fuel tax funds apportioned
3		to municipalities, counties and road districts;
4		(3) refunds provided for in Section 13, refunds for
5		overpayment of decal fees paid under Section 13a.4 of this
6		Act, and refunds provided for under the terms of the
7		International Fuel Tax Agreement referenced in Section
8		14a;
9		(4) from October 1, 1985 until June 30, 1994, the
10		administration of the Vehicle Emissions Inspection Law,
11		which amount shall be certified monthly by the
12		Environmental Protection Agency to the State Comptroller
13		and shall promptly be transferred by the State Comptroller
14		and Treasurer from the Motor Fuel Tax Fund to the Vehicle
15		Inspection Fund, and for the period July 1, 1994 through
16		June 30, 2000, one-twelfth of $25,000,000 each month, for
17		the period July 1, 2000 through June 30, 2003, one-twelfth
18		of $30,000,000 each month, and $15,000,000 on July 1, 2003,
19		and $15,000,000 on January 1, 2004, and $15,000,000 on each
20		July 1 and October 1, or as soon thereafter as may be
21		practical, during the period July 1, 2004 through June 30,
22		2012, and $30,000,000 on June 1, 2013, or as soon
23		thereafter as may be practical, and $15,000,000 on July 1
24		and October 1, or as soon thereafter as may be practical,
25		during the period of July 1, 2013 through June 30, 2016
26		2015, for the administration of the Vehicle Emissions

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1		Inspection Law of 2005, to be transferred by the State
2		Comptroller and Treasurer from the Motor Fuel Tax Fund into
3		the Vehicle Inspection Fund;
4		(5) amounts ordered paid by the Court of Claims; and
5		(6) payment of motor fuel use taxes due to member
6		jurisdictions under the terms of the International Fuel Tax
7		Agreement. The Department shall certify these amounts to
8		the Comptroller by the 15th day of each month; the
9		Comptroller shall cause orders to be drawn for such
10		amounts, and the Treasurer shall administer those amounts
11		on or before the last day of each month;
12		(e) after allocations for the purposes set forth in
13		subsections (a), (b), (c) and (d), the remaining amount shall
14		be apportioned as follows:
15		(1) Until January 1, 2000, 58.4%, and beginning January
16		1, 2000, 45.6% shall be deposited as follows:
17		(A) 37% into the State Construction Account Fund,
18		and
19		(B) 63% into the Road Fund, $1,250,000 of which
20		shall be reserved each month for the Department of
21		Transportation to be used in accordance with the
22		provisions of Sections 6-901 through 6-906 of the
23		Illinois Highway Code;
24		(2) Until January 1, 2000, 41.6%, and beginning January
25		1, 2000, 54.4% shall be transferred to the Department of
26		Transportation to be distributed as follows:

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1		(A) 49.10% to the municipalities of the State,
2		(B) 16.74% to the counties of the State having
3		1,000,000 or more inhabitants,
4		(C) 18.27% to the counties of the State having less
5		than 1,000,000 inhabitants,
6		(D) 15.89% to the road districts of the State.
7		As soon as may be after the first day of each month the
8		Department of Transportation shall allot to each municipality
9		its share of the amount apportioned to the several
10		municipalities which shall be in proportion to the population
11		of such municipalities as determined by the last preceding
12		municipal census if conducted by the Federal Government or
13		Federal census. If territory is annexed to any municipality
14		subsequent to the time of the last preceding census the
15		corporate authorities of such municipality may cause a census
16		to be taken of such annexed territory and the population so
17		ascertained for such territory shall be added to the population
18		of the municipality as determined by the last preceding census
19		for the purpose of determining the allotment for that
20		municipality. If the population of any municipality was not
21		determined by the last Federal census preceding any
22		apportionment, the apportionment to such municipality shall be
23		in accordance with any census taken by such municipality. Any
24		municipal census used in accordance with this Section shall be
25		certified to the Department of Transportation by the clerk of
26		such municipality, and the accuracy thereof shall be subject to

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1		approval of the Department which may make such corrections as
2		it ascertains to be necessary.
3		As soon as may be after the first day of each month the
4		Department of Transportation shall allot to each county its
5		share of the amount apportioned to the several counties of the
6		State as herein provided. Each allotment to the several
7		counties having less than 1,000,000 inhabitants shall be in
8		proportion to the amount of motor vehicle license fees received
9		from the residents of such counties, respectively, during the
10		preceding calendar year. The Secretary of State shall, on or
11		before April 15 of each year, transmit to the Department of
12		Transportation a full and complete report showing the amount of
13		motor vehicle license fees received from the residents of each
14		county, respectively, during the preceding calendar year. The
15		Department of Transportation shall, each month, use for
16		allotment purposes the last such report received from the
17		Secretary of State.
18		As soon as may be after the first day of each month, the
19		Department of Transportation shall allot to the several
20		counties their share of the amount apportioned for the use of
21		road districts. The allotment shall be apportioned among the
22		several counties in the State in the proportion which the total
23		mileage of township or district roads in the respective
24		counties bears to the total mileage of all township and
25		district roads in the State. Funds allotted to the respective
26		counties for the use of road districts therein shall be

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1		allocated to the several road districts in the county in the
2		proportion which the total mileage of such township or district
3		roads in the respective road districts bears to the total
4		mileage of all such township or district roads in the county.
5		After July 1 of any year prior to 2011, no allocation shall be
6		made for any road district unless it levied a tax for road and
7		bridge purposes in an amount which will require the extension
8		of such tax against the taxable property in any such road
9		district at a rate of not less than either .08% of the value
10		thereof, based upon the assessment for the year immediately
11		prior to the year in which such tax was levied and as equalized
12		by the Department of Revenue or, in DuPage County, an amount
13		equal to or greater than $12,000 per mile of road under the
14		jurisdiction of the road district, whichever is less. Beginning
15		July 1, 2011 and each July 1 thereafter, an allocation shall be
16		made for any road district if it levied a tax for road and
17		bridge purposes. In counties other than DuPage County, if the
18		amount of the tax levy requires the extension of the tax
19		against the taxable property in the road district at a rate
20		that is less than 0.08% of the value thereof, based upon the
21		assessment for the year immediately prior to the year in which
22		the tax was levied and as equalized by the Department of
23		Revenue, then the amount of the allocation for that road
24		district shall be a percentage of the maximum allocation equal
25		to the percentage obtained by dividing the rate extended by the
26		district by 0.08%. In DuPage County, if the amount of the tax

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1		levy requires the extension of the tax against the taxable
2		property in the road district at a rate that is less than the
3		lesser of (i) 0.08% of the value of the taxable property in the
4		road district, based upon the assessment for the year
5		immediately prior to the year in which such tax was levied and
6		as equalized by the Department of Revenue, or (ii) a rate that
7		will yield an amount equal to $12,000 per mile of road under
8		the jurisdiction of the road district, then the amount of the
9		allocation for the road district shall be a percentage of the
10		maximum allocation equal to the percentage obtained by dividing
11		the rate extended by the district by the lesser of (i) 0.08% or
12		(ii) the rate that will yield an amount equal to $12,000 per
13		mile of road under the jurisdiction of the road district.
14		Prior to 2011, if any road district has levied a special
15		tax for road purposes pursuant to Sections 6-601, 6-602 and
16		6-603 of the Illinois Highway Code, and such tax was levied in
17		an amount which would require extension at a rate of not less
18		than .08% of the value of the taxable property thereof, as
19		equalized or assessed by the Department of Revenue, or, in
20		DuPage County, an amount equal to or greater than $12,000 per
21		mile of road under the jurisdiction of the road district,
22		whichever is less, such levy shall, however, be deemed a proper
23		compliance with this Section and shall qualify such road
24		district for an allotment under this Section. Beginning in 2011
25		and thereafter, if any road district has levied a special tax
26		for road purposes under Sections 6-601, 6-602, and 6-603 of the

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1		Illinois Highway Code, and the tax was levied in an amount that
2		would require extension at a rate of not less than 0.08% of the
3		value of the taxable property of that road district, as
4		equalized or assessed by the Department of Revenue or, in
5		DuPage County, an amount equal to or greater than $12,000 per
6		mile of road under the jurisdiction of the road district,
7		whichever is less, that levy shall be deemed a proper
8		compliance with this Section and shall qualify such road
9		district for a full, rather than proportionate, allotment under
10		this Section. If the levy for the special tax is less than
11		0.08% of the value of the taxable property, or, in DuPage
12		County if the levy for the special tax is less than the lesser
13		of (i) 0.08% or (ii) $12,000 per mile of road under the
14		jurisdiction of the road district, and if the levy for the
15		special tax is more than any other levy for road and bridge
16		purposes, then the levy for the special tax qualifies the road
17		district for a proportionate, rather than full, allotment under
18		this Section. If the levy for the special tax is equal to or
19		less than any other levy for road and bridge purposes, then any
20		allotment under this Section shall be determined by the other
21		levy for road and bridge purposes.
22		Prior to 2011, if a township has transferred to the road
23		and bridge fund money which, when added to the amount of any
24		tax levy of the road district would be the equivalent of a tax
25		levy requiring extension at a rate of at least .08%, or, in
26		DuPage County, an amount equal to or greater than $12,000 per

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1		mile of road under the jurisdiction of the road district,
2		whichever is less, such transfer, together with any such tax
3		levy, shall be deemed a proper compliance with this Section and
4		shall qualify the road district for an allotment under this
5		Section.
6		In counties in which a property tax extension limitation is
7		imposed under the Property Tax Extension Limitation Law, road
8		districts may retain their entitlement to a motor fuel tax
9		allotment or, beginning in 2011, their entitlement to a full
10		allotment if, at the time the property tax extension limitation
11		was imposed, the road district was levying a road and bridge
12		tax at a rate sufficient to entitle it to a motor fuel tax
13		allotment and continues to levy the maximum allowable amount
14		after the imposition of the property tax extension limitation.
15		Any road district may in all circumstances retain its
16		entitlement to a motor fuel tax allotment or, beginning in
17		2011, its entitlement to a full allotment if it levied a road
18		and bridge tax in an amount that will require the extension of
19		the tax against the taxable property in the road district at a
20		rate of not less than 0.08% of the assessed value of the
21		property, based upon the assessment for the year immediately
22		preceding the year in which the tax was levied and as equalized
23		by the Department of Revenue or, in DuPage County, an amount
24		equal to or greater than $12,000 per mile of road under the
25		jurisdiction of the road district, whichever is less.
26		As used in this Section the term "road district" means any

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1		road district, including a county unit road district, provided
2		for by the Illinois Highway Code; and the term "township or
3		district road" means any road in the township and district road
4		system as defined in the Illinois Highway Code. For the
5		purposes of this Section, "township or district road" also
6		includes such roads as are maintained by park districts, forest
7		preserve districts and conservation districts. The Department
8		of Transportation shall determine the mileage of all township
9		and district roads for the purposes of making allotments and
10		allocations of motor fuel tax funds for use in road districts.
11		Payment of motor fuel tax moneys to municipalities and
12		counties shall be made as soon as possible after the allotment
13		is made. The treasurer of the municipality or county may invest
14		these funds until their use is required and the interest earned
15		by these investments shall be limited to the same uses as the
16		principal funds.
17		(Source: P.A. 97-72, eff. 7-1-11; 97-333, eff. 8-12-11; 98-24,
18		eff. 6-19-13; 98-674, eff. 6-30-14.)
19		Section 5-35. The Illinois Police Training Act is amended
20		by changing Section 9 as follows:
21		(50 ILCS 705/9) (from Ch. 85, par. 509)
22		Sec. 9. A special fund is hereby established in the State
23		Treasury to be known as the "The Traffic and Criminal
24		Conviction Surcharge Fund" and shall be financed as provided in

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1		Section 9.1 of this Act and Section 5-9-1 of the "Unified Code
2		of Corrections", unless the fines, costs, or additional amounts
3		imposed are subject to disbursement by the circuit clerk under
4		Section 27.5 of the Clerks of Courts Act. Moneys in this Fund
5		shall be expended as follows:
6		(1) a A portion of the total amount deposited in the
7		Fund may be used, as appropriated by the General Assembly,
8		for the ordinary and contingent expenses of the Illinois
9		Law Enforcement Training Standards Board;
10		(2) a A portion of the total amount deposited in the
11		Fund shall be appropriated for the reimbursement of local
12		governmental agencies participating in training programs
13		certified by the Board, in an amount equaling 1/2 of the
14		total sum paid by such agencies during the State's previous
15		fiscal year for mandated training for probationary police
16		officers or probationary county corrections officers and
17		for optional advanced and specialized law enforcement or
18		county corrections training; these . These reimbursements
19		may include the costs for tuition at training schools, the
20		salaries of trainees while in schools, and the necessary
21		travel and room and board expenses for each trainee; if . If
22		the appropriations under this paragraph (2) are not
23		sufficient to fully reimburse the participating local
24		governmental agencies, the available funds shall be
25		apportioned among such agencies, with priority first given
26		to repayment of the costs of mandatory training given to

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1		law enforcement officer or county corrections officer
2		recruits, then to repayment of costs of advanced or
3		specialized training for permanent police officers or
4		permanent county corrections officers;
5		(3) a A portion of the total amount deposited in the
6		Fund may be used to fund the "Intergovernmental Law
7		Enforcement Officer's In-Service Training Act", veto
8		overridden October 29, 1981, as now or hereafter amended,
9		at a rate and method to be determined by the board;
10		(4) a A portion of the Fund also may be used by the
11		Illinois Department of State Police for expenses incurred
12		in the training of employees from any State, county or
13		municipal agency whose function includes enforcement of
14		criminal or traffic law;
15		(5) a A portion of the Fund may be used by the Board to
16		fund grant-in-aid programs and services for the training of
17		employees from any county or municipal agency whose
18		functions include corrections or the enforcement of
19		criminal or traffic law;
20		(6) for For fiscal years 2013, 2014, and 2015, and 2016
21		only, a portion of the Fund also may be used by the
22		Department of State Police to finance any of its lawful
23		purposes or functions; and
24		(7) a A portion of the Fund may be used by the Board,
25		subject to appropriation, to administer grants to local law
26		enforcement agencies for the purpose of purchasing

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1		bulletproof vests under the Law Enforcement Officer
2		Bulletproof Vest Act.
3		All payments from the Traffic and Criminal Conviction
4		Surcharge Fund shall be made each year from moneys appropriated
5		for the purposes specified in this Section. No more than 50% of
6		any appropriation under this Act shall be spent in any city
7		having a population of more than 500,000. The State Comptroller
8		and the State Treasurer shall from time to time, at the
9		direction of the Governor, transfer from the Traffic and
10		Criminal Conviction Surcharge Fund to the General Revenue Fund
11		in the State Treasury such amounts as the Governor determines
12		are in excess of the amounts required to meet the obligations
13		of the Traffic and Criminal Conviction Surcharge Fund.
14		(Source: P.A. 97-732, eff. 6-30-12; 98-24, eff. 6-19-13;
15		98-674, eff. 6-30-14; 98-743, eff. 1-1-15; revised 10-1-14.)
16		Section 5-40. The Law Enforcement Camera Grant Act is
17		amended by changing Section 10 as follows:
18		(50 ILCS 707/10)
19		Sec. 10. Law Enforcement Camera Grant Fund; creation,
20		rules.
21		(a) The Law Enforcement Camera Grant Fund is created as a
22		special fund in the State treasury. From appropriations to the
23		Board from the Fund, the Board must make grants to units of
24		local government in Illinois for the purpose of installing

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1		video cameras in law enforcement vehicles and training law
2		enforcement officers in the operation of the cameras.
3		Moneys received for the purposes of this Section,
4		including, without limitation, fee receipts and gifts, grants,
5		and awards from any public or private entity, must be deposited
6		into the Fund. Any interest earned on moneys in the Fund must
7		be deposited into the Fund.
8		(b) The Board may set requirements for the distribution of
9		grant moneys and determine which law enforcement agencies are
10		eligible.
11		(c) The Board shall develop model rules to be adopted by
12		law enforcement agencies that receive grants under this
13		Section. The rules shall include the following requirements:
14		(1) Cameras must be installed in the law enforcement
15		vehicles.
16		(2) Videotaping must provide audio of the officer when
17		the officer is outside of the vehicle.
18		(3) Camera access must be restricted to the supervisors
19		of the officer in the vehicle.
20		(4) Cameras must be turned on continuously throughout
21		the officer's shift.
22		(5) A copy of the videotape must be made available upon
23		request to personnel of the law enforcement agency, the
24		local State's Attorney, and any persons depicted in the
25		video. Procedures for distribution of the videotape must
26		include safeguards to protect the identities of

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1		individuals who are not a party to the requested stop.
2		(6) Law enforcement agencies that receive moneys under
3		this grant shall provide for storage of the tapes for a
4		period of not less than 2 years.
5		(d) Any law enforcement agency receiving moneys under this
6		Section must provide an annual report to the Board, the
7		Governor, and the General Assembly, which will be due on May 1
8		of the year following the receipt of the grant and each May 1
9		thereafter during the period of the grant. The report shall
10		include (i) the number of cameras received by the law
11		enforcement agency, (ii) the number of cameras actually
12		installed in law enforcement vehicles, (iii) a brief
13		description of the review process used by supervisors within
14		the law enforcement agency, (iv) a list of any criminal,
15		traffic, ordinance, and civil cases where video recordings were
16		used, including party names, case numbers, offenses charged,
17		and disposition of the matter, (this item applies, but is not
18		limited to, court proceedings, coroner's inquests, grand jury
19		proceedings, and plea bargains), and (v) any other information
20		relevant to the administration of the program.
21		(e) No applications for grant money under this Section
22		shall be accepted before January 1, 2007 or after January 1,
23		2011.
24		(f) Notwithstanding any other provision of law, in addition
25		to any other transfers that may be provided by law, on July 1,
26		2012 only, or as soon thereafter as practical, the State

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1		Comptroller shall direct and the State Treasurer shall transfer
2		any funds in excess of $1,000,000 held in the Law Enforcement
3		Camera Grant Fund to the State Police Operations Assistance
4		Fund.
5		(g) Notwithstanding any other provision of law, in addition
6		to any other transfers that may be provided by law, on July 1,
7		2013 only, or as soon thereafter as practical, the State
8		Comptroller shall direct and the State Treasurer shall transfer
9		the sum of $2,000,000 from the Law Enforcement Camera Grant
10		Fund to the Traffic and Criminal Conviction Surcharge Fund.
11		(h) Notwithstanding any other provision of law, in addition
12		to any other transfers that may be provided by law, the State
13		Comptroller shall direct and the State Treasurer shall transfer
14		the sum of $2,000,000 from the Law Enforcement Camera Grant
15		Fund to the Traffic and Criminal Conviction Surcharge Fund
16		according to the schedule specified as follows: one-half of the
17		specified amount shall be transferred on July 1, 2014, or as
18		soon thereafter as practical, and one-half of the specified
19		amount shall be transferred on June 1, 2015, or as soon
20		thereafter as practical.
21		(i) Notwithstanding any other provision of law, in addition
22		to any other transfers that may be provided by law, the State
23		Comptroller shall direct and the State Treasurer shall transfer
24		the sum of $2,000,000 from the Law Enforcement Camera Grant
25		Fund to the Traffic and Criminal Conviction Surcharge Fund
26		according to the schedule specified as follows: one-half of the

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1		specified amount shall be transferred on July 1, 2015, or as
2		soon thereafter as practical, and one-half of the specified
3		amount shall be transferred on June 1, 2016, or as soon
4		thereafter as practical.
5		(Source: P.A. 97-732, eff. 6-30-12; 98-24, eff. 6-19-13;
6		98-674, eff. 6-30-14.)
7		Section 5-45. The Unified Code of Corrections is amended by
8		changing Section 5-4-3a and by adding Section 5-4-3b as
9		follows:
10		(730 ILCS 5/5-4-3a)
11		Sec. 5-4-3a. DNA testing backlog accountability.
12		(a) On or before August 1 of each year, the Department of
13		State Police shall report to the Governor and both houses of
14		the General Assembly the following information:
15		(1) the extent of the backlog of cases awaiting testing
16		or awaiting DNA analysis by that Department, including but
17		not limited to those tests conducted under Section 5-4-3,
18		as of June 30 of the previous fiscal year, with the backlog
19		being defined as all cases awaiting forensic testing
20		whether in the physical custody of the State Police or in
21		the physical custody of local law enforcement, provided
22		that the State Police have written notice of any evidence
23		in the physical custody of local law enforcement prior to
24		June 1 of that year; and

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1		(2) what measures have been and are being taken to
2		reduce that backlog and the estimated costs or expenditures
3		in doing so.
4		(b) The information reported under subsection (a) of this
5		Section shall be made available to the public, at the time it
6		is reported, on the official web site of the Department of
7		State Police.
8		(c) Beginning January 1, 2016, the Department of State
9		Police shall quarterly report on the status of the processing
10		of forensic biology and DNA evidence submitted to the
11		Department of State Police Laboratory for analysis. The report
12		shall be submitted to the Governor and the General Assembly,
13		and shall be posted on the Department of State Police website.
14		The report shall include the following for each State Police
15		Laboratory location and any laboratory to which the Department
16		of State Police has outsourced evidence for testing:
17		(1) For forensic biology submissions, report both
18		total case and sexual assault or abuse case (as defined by
19		the Sexual Assault Evidence Submission Act) figures for:
20		(A) The number of cases received in the preceding
21		quarter.
22		(B) The number of cases completed in the preceding
23		quarter.
24		(C) The number of cases waiting analysis.
25		(D) The number of cases sent for outsourcing.
26		(E) The number of cases waiting analysis that were

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1		received within the past 30 days.
2		(F) The number of cases waiting analysis that were
3		received 31 to 90 days prior.
4		(G) The number of cases waiting analysis that were
5		received 91 to 180 days prior.
6		(H) The number of cases waiting analysis that were
7		received 181 to 365 days prior.
8		(I) The number of cases waiting analysis that were
9		received more than 365 days prior.
10		(2) For DNA submissions, report both total case and
11		sexual assault or abuse case (as defined by the Sexual
12		Assault Evidence Submission Act) figures for:
13		(A) The number of cases received in the preceding
14		quarter.
15		(B) The number of cases completed in the preceding
16		quarter.
17		(C) The number of cases waiting analysis.
18		(D) The number of cases sent for outsourcing.
19		(E) The number of cases waiting analysis that were
20		received within the past 30 days.
21		(F) The number of cases waiting analysis that were
22		received 31 to 90 days prior.
23		(G) The number of cases waiting analysis that were
24		received 91 to 180 days prior.
25		(H) The number of cases waiting analysis that were
26		received 181 to 365 days prior.

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1		(3) For all other categories of testing (e.g., drug
2		chemistry, firearms/toolmark, footwear/tire track, latent
3		prints, toxicology, and trace chemistry analysis):
4		(A) The number of cases received in the preceding
5		quarter.
6		(B) The number of cases completed in the preceding
7		quarter.
8		(C) The number of cases waiting analysis.
9		(4) For the Combined DNA Index System (CODIS), report
10		both total case and sexual assault or abuse case, (as
11		defined by the Sexual Assault Evidence Submission Act)
12		figures for subparagraphs (D), (E), and (F) of this
13		paragraph (4):
14		(A) The number of new offender samples received in
15		the preceding quarter.
16		(B) The number of offender samples uploaded to
17		CODIS in the preceding quarter.
18		(C) The number of offender samples awaiting
19		analysis.
20		(D) The number of unknown DNA case profiles
21		uploaded to CODIS in the preceding quarter.
22		(E) The number of CODIS hits in the preceding
23		quarter.
24		(F) The number of forensic evidence submissions
25		submitted to confirm a previously reported CODIS hit.
26		As used in this subsection (c), "completed" means

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1		completion of both the analysis of the evidence and the
2		provision of the results to the submitting law enforcement
3		agency.
4		(Source: P.A. 93-785, eff. 7-21-04; 94-761, eff. 5-12-06;
5		94-1018, eff. 1-1-07.)
6		(730 ILCS 5/5-4-3b new)
7		Sec. 5-4-3b. Laboratory Information Management System.
8		(a) The Department of State Police shall obtain, implement,
9		and maintain an electronic Laboratory Information Management
10		System (LIMS), to efficiently and effectively track all
11		evidence submitted for forensic testing. At a minimum, the LIMS
12		shall record:
13		(1) the criminal offense or suspected criminal offense
14		for which the evidence is being submitted;
15		(2) the law enforcement agency submitting the
16		evidence;
17		(3) the name of the victim;
18		(4) the law enforcement agency case number;
19		(5) the State Police Laboratory case number;
20		(6) the date the evidence was received by the State
21		Police Laboratory;
22		(7) if the State Police Laboratory sent the evidence
23		for analysis to another designated laboratory, the name of
24		the laboratory and the date the evidence was sent to that
25		laboratory; and

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1		(8) the date and description of any results or
2		information regarding the analysis sent to the submitting
3		law enforcement agency by the State Police Laboratory or
4		any other designated laboratory.
5		The LIMS shall also link multiple forensic evidence
6		submissions pertaining to a single criminal investigation such
7		that evidence submitted to confirm a previously reported
8		Combined DNA Index System (CODIS) hit in a state or federal
9		database can be linked to the initial evidence submission. The
10		LIMS shall be such that the system provides ease of
11		interoperability with law enforcement agencies for evidence
12		submission and reporting, as well as supports expansion
13		capabilities for future internal networking and laboratory
14		operations.
15		(b) The Department of State Police, in consultation with
16		and subject to the approval of the Chief Procurement Officer,
17		may procure a single contract or multiple contracts to
18		implement the provisions of this Section. A contract or
19		contracts under this subsection are not subject to the
20		provisions of the Illinois Procurement Code, except for
21		Sections 20-60, 20-65, 20-70, and 20-160 and Article 50 of that
22		Code, provided that the Chief Procurement Officer may, in
23		writing with justification, waive any certification required
24		under Article 50 of the Illinois Procurement Code. This
25		exemption is inoperative 2 years from the effective date of
26		this amendatory Act of the 99th General Assembly.

SB1354 Enrolled - 132 - LRB099 09169 JLK 29367 b
1		ARTICLE 99. EFFECTIVE DATE
2		Section 99-99. Effective date. This Act takes effect July
3		1, 2015.