101ST GENERAL ASSEMBLY State of Illinois 2019 and 2020 HB4234

Introduced , by Rep. Maurice A. West, II

SYNOPSIS AS INTRODUCED:

`30 ILCS 105/5.930 new`
`30 ILCS 105/6z-114 new`
`35 ILCS 105/3-10`
`35 ILCS 105/9`	`from Ch. 120, par. 439.9`
`35 ILCS 110/3-10`	`from Ch. 120, par. 439.33-10`
`35 ILCS 110/9`	`from Ch. 120, par. 439.39`
`35 ILCS 115/3-10`	`from Ch. 120, par. 439.103-10`
`35 ILCS 115/9`	`from Ch. 120, par. 439.109`
`35 ILCS 120/2-10`
`35 ILCS 120/3`	`from Ch. 120, par. 442`

Amends the State Finance Act to create the Mental Health Services Fund as a special fund in the State treasury. Provides that moneys in the Mental Health Services Fund shall be distributed each month to the counties of the State for certain specified purposes. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Imposes a surcharge of 1% of the selling price on firearm ammunition. Provides that moneys from the surcharge shall be deposited into the Mental Health Services Fund. Effective immediately.

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FISCAL NOTE ACT MAY APPLY

A BILL FOR

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1 AN ACT concerning revenue.

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

3 represented in the General Assembly:

4 Section 5. The State Finance Act is amended by adding

5 Sections 5.930 and 6z-114 as follows:

6 (30 ILCS 105/5.930 new)

7 Sec. 5.930. The Mental Health Services Fund.

8 (30 ILCS 105/6z-114 new)

9 Sec. 6z-114. The Mental Health Services Fund; creation. The

10 Mental Health Services Fund is created as a special fund in the

11 State treasury. Moneys in the Fund shall be distributed each

12 month to the counties of the State based on each county's

13 proportionate share of total ammunition sales for the previous

14 month. On and after August 1, 2020, as soon as possible after

15 the first day of each month, the Department of Revenue shall

16 certify to the State Comptroller and the State Treasurer the

17 amount to be distributed to each county under this Section.

18 Moneys distributed to counties under this Section shall be used

19 as follows: (i) 50% of the funds shall be used to support

20 programs that address mental health issues affecting children,

21 teens, and young adults, with preference given to programs that

22 are led by child and adolescent psychologists or child and

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1 adolescent psychiatrists; and (ii) 50% of the funds shall be

2 used to support programs that are targeted towards adults with

3 serious and persistent mental illnesses, including, but not

4 limited to, schizophrenia, depression, and bipolar disorder,

5 with equal consideration given to programs providing

6 medium-to-long-term psychiatric rehabilitation services and

7 programs providing short-term crisis intervention services.

8 Programs within juvenile detention centers and adult jails that

9 meet the criteria of this Section may be considered for funding

10 under this Section.

11 Section 10. The Use Tax Act is amended by changing Sections

12 3-10 and 9 as follows:

13 (35 ILCS 105/3-10)

14 Sec. 3-10. Rate of tax. Unless otherwise provided in this

15 Section, the tax imposed by this Act is at the rate of 6.25% of

16 either the selling price or the fair market value, if any, of

17 the tangible personal property. In all cases where property

18 functionally used or consumed is the same as the property that

19 was purchased at retail, then the tax is imposed on the selling

20 price of the property. In all cases where property functionally

21 used or consumed is a by-product or waste product that has been

22 refined, manufactured, or produced from property purchased at

23 retail, then the tax is imposed on the lower of the fair market

24 value, if any, of the specific property so used in this State

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1 or on the selling price of the property purchased at retail.

2 For purposes of this Section "fair market value" means the

3 price at which property would change hands between a willing

4 buyer and a willing seller, neither being under any compulsion

5 to buy or sell and both having reasonable knowledge of the

6 relevant facts. The fair market value shall be established by

7 Illinois sales by the taxpayer of the same property as that

8 functionally used or consumed, or if there are no such sales by

9 the taxpayer, then comparable sales or purchases of property of

10 like kind and character in Illinois.

11 Beginning on July 1, 2000 and through December 31, 2000,

12 with respect to motor fuel, as defined in Section 1.1 of the

13 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of

14 the Use Tax Act, the tax is imposed at the rate of 1.25%.

15 Beginning on August 6, 2010 through August 15, 2010, with

16 respect to sales tax holiday items as defined in Section 3-6 of

17 this Act, the tax is imposed at the rate of 1.25%.

18 With respect to gasohol, the tax imposed by this Act

19 applies to (i) 70% of the proceeds of sales made on or after

20 January 1, 1990, and before July 1, 2003, (ii) 80% of the

21 proceeds of sales made on or after July 1, 2003 and on or

22 before July 1, 2017, and (iii) 100% of the proceeds of sales

23 made thereafter. If, at any time, however, the tax under this

24 Act on sales of gasohol is imposed at the rate of 1.25%, then

25 the tax imposed by this Act applies to 100% of the proceeds of

26 sales of gasohol made during that time.

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1 With respect to majority blended ethanol fuel, the tax

2 imposed by this Act does not apply to the proceeds of sales

3 made on or after July 1, 2003 and on or before December 31,

4 2023 but applies to 100% of the proceeds of sales made

5 thereafter.

6 With respect to biodiesel blends with no less than 1% and

7 no more than 10% biodiesel, the tax imposed by this Act applies

8 to (i) 80% of the proceeds of sales made on or after July 1,

9 2003 and on or before December 31, 2018 and (ii) 100% of the

10 proceeds of sales made thereafter. If, at any time, however,

11 the tax under this Act on sales of biodiesel blends with no

12 less than 1% and no more than 10% biodiesel is imposed at the

13 rate of 1.25%, then the tax imposed by this Act applies to 100%

14 of the proceeds of sales of biodiesel blends with no less than

15 1% and no more than 10% biodiesel made during that time.

16 With respect to 100% biodiesel and biodiesel blends with

17 more than 10% but no more than 99% biodiesel, the tax imposed

18 by this Act does not apply to the proceeds of sales made on or

19 after July 1, 2003 and on or before December 31, 2023 but

20 applies to 100% of the proceeds of sales made thereafter.

21 With respect to food for human consumption that is to be

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

23 alcoholic beverages, food consisting of or infused with adult

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

25 immediate consumption) and prescription and nonprescription

26 medicines, drugs, medical appliances, products classified as

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1 Class III medical devices by the United States Food and Drug

2 Administration that are used for cancer treatment pursuant to a

3 prescription, as well as any accessories and components related

4 to those devices, modifications to a motor vehicle for the

5 purpose of rendering it usable by a person with a disability,

6 and insulin, urine testing materials, syringes, and needles

7 used by diabetics, for human use, the tax is imposed at the

8 rate of 1%. For the purposes of this Section, until September

9 1, 2009: the term "soft drinks" means any complete, finished,

10 ready-to-use, non-alcoholic drink, whether carbonated or not,

11 including but not limited to soda water, cola, fruit juice,

12 vegetable juice, carbonated water, and all other preparations

13 commonly known as soft drinks of whatever kind or description

14 that are contained in any closed or sealed bottle, can, carton,

15 or container, regardless of size; but "soft drinks" does not

16 include coffee, tea, non-carbonated water, infant formula,

17 milk or milk products as defined in the Grade A Pasteurized

18 Milk and Milk Products Act, or drinks containing 50% or more

19 natural fruit or vegetable juice.

20 Notwithstanding any other provisions of this Act,

21 beginning September 1, 2009, "soft drinks" means non-alcoholic

22 beverages that contain natural or artificial sweeteners. "Soft

23 drinks" do not include beverages that contain milk or milk

24 products, soy, rice or similar milk substitutes, or greater

25 than 50% of vegetable or fruit juice by volume.

26 Until August 1, 2009, and notwithstanding any other

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1 provisions of this Act, "food for human consumption that is to

2 be consumed off the premises where it is sold" includes all

3 food sold through a vending machine, except soft drinks and

4 food products that are dispensed hot from a vending machine,

5 regardless of the location of the vending machine. Beginning

6 August 1, 2009, and notwithstanding any other provisions of

7 this Act, "food for human consumption that is to be consumed

8 off the premises where it is sold" includes all food sold

9 through a vending machine, except soft drinks, candy, and food

10 products that are dispensed hot from a vending machine,

11 regardless of the location of the vending machine.

12 Notwithstanding any other provisions of this Act,

13 beginning September 1, 2009, "food for human consumption that

14 is to be consumed off the premises where it is sold" does not

15 include candy. For purposes of this Section, "candy" means a

16 preparation of sugar, honey, or other natural or artificial

17 sweeteners in combination with chocolate, fruits, nuts or other

18 ingredients or flavorings in the form of bars, drops, or

19 pieces. "Candy" does not include any preparation that contains

20 flour or requires refrigeration.

21 Notwithstanding any other provisions of this Act,

22 beginning September 1, 2009, "nonprescription medicines and

23 drugs" does not include grooming and hygiene products. For

24 purposes of this Section, "grooming and hygiene products"

25 includes, but is not limited to, soaps and cleaning solutions,

26 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan

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1 lotions and screens, unless those products are available by

2 prescription only, regardless of whether the products meet the

3 definition of "over-the-counter-drugs". For the purposes of

4 this paragraph, "over-the-counter-drug" means a drug for human

5 use that contains a label that identifies the product as a drug

6 as required by 21 C.F.R. � 201.66. The "over-the-counter-drug"

7 label includes:

8 (A) A "Drug Facts" panel; or

9 (B) A statement of the "active ingredient(s)" with a

10 list of those ingredients contained in the compound,

11 substance or preparation.

12 Beginning on the effective date of this amendatory Act of

13 the 98th General Assembly, "prescription and nonprescription

14 medicines and drugs" includes medical cannabis purchased from a

15 registered dispensing organization under the Compassionate Use

16 of Medical Cannabis Program Act.

17 As used in this Section, "adult use cannabis" means

18 cannabis subject to tax under the Cannabis Cultivation

19 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law and

20 does not include cannabis subject to tax under the

21 Compassionate Use of Medical Cannabis Program Act.

22 Beginning July 1, 2020, in addition to all other rates of

23 tax imposed under this Act, a surcharge of 1% is imposed on the

24 selling price of firearm ammunition. "Firearm ammunition" has

25 the meaning given to that term under Section 31A-0.1 of the

26 Criminal Code of 2012.

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1 If the property that is purchased at retail from a retailer

2 is acquired outside Illinois and used outside Illinois before

3 being brought to Illinois for use here and is taxable under

4 this Act, the "selling price" on which the tax is computed

5 shall be reduced by an amount that represents a reasonable

6 allowance for depreciation for the period of prior out-of-state

7 use.

8 (Source: P.A. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19;

9 101-593, eff. 12-4-19.)

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

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

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

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

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

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

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

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

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

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

20 reimburse the retailer for expenses incurred in collecting the

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

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

23 discount under this Section is not allowed for the 1.25%

24 portion of taxes paid on aviation fuel that is subject to the

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

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1 47133. In the case of retailers who report and pay the tax on a

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

3 such discount shall be taken with each such tax remittance

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

5 discount allowed under this Section is allowed only for returns

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

7 Department may disallow the discount for retailers whose

8 certificate of registration is revoked at the time the return

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

10 certificate of registration has become final. A retailer need

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

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

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

14 the same property.

15 Where such tangible personal property is sold under a

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

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

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

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

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

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

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

23 the selling price actually received during such tax return

24 period.

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

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

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1 a return for the preceding calendar month. Such return shall be

2 filed on forms prescribed by the Department and shall furnish

3 such information as the Department may reasonably require. On

4 and after January 1, 2018, except for returns for motor

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

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

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

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

9 filed electronically. Retailers who demonstrate that they do

10 not have access to the Internet or demonstrate hardship in

11 filing electronically may petition the Department to waive the

12 electronic filing requirement.

13 The Department may require returns to be filed on a

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

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

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

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

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

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

20 1. The name of the seller;

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

22 which he engages in the business of selling tangible

23 personal property at retail in this State;

24 3. The total amount of taxable receipts received by him

25 during the preceding calendar month from sales of tangible

26 personal property by him during such preceding calendar

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1 month, including receipts from charge and time sales, but

2 less all deductions allowed by law;

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

4 Act;

5 5. The amount of tax due;

6 5-5. The signature of the taxpayer; and

7 6. Such other reasonable information as the Department

8 may require.

9 Each retailer required or authorized to collect the tax

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

11 State during the preceding calendar month shall, instead of

12 reporting and paying tax on aviation fuel as otherwise required

13 by this Section, report and pay such tax on a separate aviation

14 fuel tax return. The requirements related to the return shall

15 be as otherwise provided in this Section. Notwithstanding any

16 other provisions of this Act to the contrary, retailers

17 collecting tax on aviation fuel shall file all aviation fuel

18 tax returns and shall make all aviation fuel tax payments by

19 electronic means in the manner and form required by the

20 Department. For purposes of this Section, "aviation fuel" means

21 jet fuel and aviation gasoline.

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

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

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

25 due on the return shall be deemed assessed.

26 Notwithstanding any other provision of this Act to the

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

2 cannabis tax returns and shall make all cannabis tax payments

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

4 Department.

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

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

7 payments required by rules of the Department by electronic

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

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

10 all payments required by rules of the Department by electronic

11 funds transfer. Beginning October 1, 1995, a taxpayer who has

12 an average monthly tax liability of $50,000 or more shall make

13 all payments required by rules of the Department by electronic

14 funds transfer. Beginning October 1, 2000, a taxpayer who has

15 an annual tax liability of $200,000 or more shall make all

16 payments required by rules of the Department by electronic

17 funds transfer. The term "annual tax liability" shall be the

18 sum of the taxpayer's liabilities under this Act, and under all

19 other State and local occupation and use tax laws administered

20 by the Department, for the immediately preceding calendar year.

21 The term "average monthly tax liability" means the sum of the

22 taxpayer's liabilities under this Act, and under all other

23 State and local occupation and use tax laws administered by the

24 Department, for the immediately preceding calendar year

25 divided by 12. Beginning on October 1, 2002, a taxpayer who has

26 a tax liability in the amount set forth in subsection (b) of

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1 Section 2505-210 of the Department of Revenue Law shall make

2 all payments required by rules of the Department by electronic

3 funds transfer.

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

5 Department shall notify all taxpayers required to make payments

6 by electronic funds transfer. All taxpayers required to make

7 payments by electronic funds transfer shall make those payments

8 for a minimum of one year beginning on October 1.

9 Any taxpayer not required to make payments by electronic

10 funds transfer may make payments by electronic funds transfer

11 with the permission of the Department.

12 All taxpayers required to make payment by electronic funds

13 transfer and any taxpayers authorized to voluntarily make

14 payments by electronic funds transfer shall make those payments

15 in the manner authorized by the Department.

16 The Department shall adopt such rules as are necessary to

17 effectuate a program of electronic funds transfer and the

18 requirements of this Section.

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

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

21 Occupation Tax Act, the Service Occupation Tax Act, the Service

22 Use Tax Act was $10,000 or more during the preceding 4 complete

23 calendar quarters, he shall file a return with the Department

24 each month by the 20th day of the month next following the

25 month during which such tax liability is incurred and shall

26 make payments to the Department on or before the 7th, 15th,

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1 22nd and last day of the month during which such liability is

2 incurred. On and after October 1, 2000, if the taxpayer's

3 average monthly tax liability to the Department under this Act,

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

5 Act, and the Service Use Tax Act was $20,000 or more during the

6 preceding 4 complete calendar quarters, he shall file a return

7 with the Department each month by the 20th day of the month

8 next following the month during which such tax liability is

9 incurred and shall make payment to the Department on or before

10 the 7th, 15th, 22nd and last day of the month during which such

11 liability is incurred. If the month during which such tax

12 liability is incurred began prior to January 1, 1985, each

13 payment shall be in an amount equal to 1/4 of the taxpayer's

14 actual liability for the month or an amount set by the

15 Department not to exceed 1/4 of the average monthly liability

16 of the taxpayer to the Department for the preceding 4 complete

17 calendar quarters (excluding the month of highest liability and

18 the month of lowest liability in such 4 quarter period). If the

19 month during which such tax liability is incurred begins on or

20 after January 1, 1985, and prior to January 1, 1987, each

21 payment shall be in an amount equal to 22.5% of the taxpayer's

22 actual liability for the month or 27.5% of the taxpayer's

23 liability for the same calendar month of the preceding year. If

24 the month during which such tax liability is incurred begins on

25 or after January 1, 1987, and prior to January 1, 1988, each

26 payment shall be in an amount equal to 22.5% of the taxpayer's

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1 actual liability for the month or 26.25% of the taxpayer's

2 liability for the same calendar month of the preceding year. If

3 the month during which such tax liability is incurred begins on

4 or after January 1, 1988, and prior to January 1, 1989, or

5 begins on or after January 1, 1996, each payment shall be in an

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

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

8 calendar month of the preceding year. If the month during which

9 such tax liability is incurred begins on or after January 1,

10 1989, and prior to January 1, 1996, each payment shall be in an

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

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

13 calendar month of the preceding year or 100% of the taxpayer's

14 actual liability for the quarter monthly reporting period. The

15 amount of such quarter monthly payments shall be credited

16 against the final tax liability of the taxpayer's return for

17 that month. Before October 1, 2000, once applicable, the

18 requirement of the making of quarter monthly payments to the

19 Department shall continue until such taxpayer's average

20 monthly liability to the Department during the preceding 4

21 complete calendar quarters (excluding the month of highest

22 liability and the month of lowest liability) is less than

23 $9,000, or until such taxpayer's average monthly liability to

24 the Department as computed for each calendar quarter of the 4

25 preceding complete calendar quarter period is less than

26 $10,000. However, if a taxpayer can show the Department that a

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1 substantial change in the taxpayer's business has occurred

2 which causes the taxpayer to anticipate that his average

3 monthly tax liability for the reasonably foreseeable future

4 will fall below the $10,000 threshold stated above, then such

5 taxpayer may petition the Department for change in such

6 taxpayer's reporting status. On and after October 1, 2000, once

7 applicable, the requirement of the making of quarter monthly

8 payments to the Department shall continue until such taxpayer's

9 average monthly liability to the Department during the

10 preceding 4 complete calendar quarters (excluding the month of

11 highest liability and the month of lowest liability) is less

12 than $19,000 or until such taxpayer's average monthly liability

13 to the Department as computed for each calendar quarter of the

14 4 preceding complete calendar quarter period is less than

15 $20,000. However, if a taxpayer can show the Department that a

16 substantial change in the taxpayer's business has occurred

17 which causes the taxpayer to anticipate that his average

18 monthly tax liability for the reasonably foreseeable future

19 will fall below the $20,000 threshold stated above, then such

20 taxpayer may petition the Department for a change in such

21 taxpayer's reporting status. The Department shall change such

22 taxpayer's reporting status unless it finds that such change is

23 seasonal in nature and not likely to be long term. If any such

24 quarter monthly payment is not paid at the time or in the

25 amount required by this Section, then the taxpayer shall be

26 liable for penalties and interest on the difference between the

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1 minimum amount due and the amount of such quarter monthly

2 payment actually and timely paid, except insofar as the

3 taxpayer has previously made payments for that month to the

4 Department in excess of the minimum payments previously due as

5 provided in this Section. The Department shall make reasonable

6 rules and regulations to govern the quarter monthly payment

7 amount and quarter monthly payment dates for taxpayers who file

8 on other than a calendar monthly basis.

9 If any such payment provided for in this Section exceeds

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

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

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

13 the Department shall issue to the taxpayer a credit memorandum

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

15 memorandum may be submitted by the taxpayer to the Department

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

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

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

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

20 in accordance with reasonable rules and regulations to be

21 prescribed by the Department, except that if such excess

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

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

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

25 the taxpayer may credit such excess payment against tax

26 liability subsequently to be remitted by the taxpayer to the

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

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

3 accordance with reasonable rules and regulations prescribed by

4 the Department. If the Department subsequently determines that

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

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

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

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

9 liable for penalties and interest on such difference.

10 If the retailer is otherwise required to file a monthly

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

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

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

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

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

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

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

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

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

20 January 20 of the following year.

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

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

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

24 may authorize his returns to be filed on an annual basis, with

25 the return for a given year being due by January 20 of the

26 following year.

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

2 substance, shall be subject to the same requirements as monthly

3 returns.

4 Notwithstanding any other provision in this Act concerning

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

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

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

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

9 Department not more than one month after discontinuing such

10 business.

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

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

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

14 Section, every retailer selling this kind of tangible personal

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

16 prescribed and supplied by the Department, a separate return

17 for each such item of tangible personal property which the

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

19 retailer of aircraft, watercraft, motor vehicles or trailers

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

21 trailer to another aircraft, watercraft, motor vehicle or

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

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

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

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

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

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

2 vehicles or trailers involved in that transaction to the

3 Department on the same uniform invoice-transaction reporting

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

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

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

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

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

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

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

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

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

13 retailer for the purpose of resale is, notwithstanding any

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

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

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

17 trailers transferred for resale during a month to the

18 Department on the same uniform invoice-transaction reporting

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

20 month in which the transfer takes place. Notwithstanding any

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

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

23 manner and form as required by the Department.

24 The transaction reporting return in the case of motor

25 vehicles or trailers that are required to be registered with an

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

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

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

3 and address of the purchaser; the amount of the selling price

4 including the amount allowed by the retailer for traded-in

5 property, if any; the amount allowed by the retailer for the

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

7 which Section 2 of this Act allows an exemption for the value

8 of traded-in property; the balance payable after deducting such

9 trade-in allowance from the total selling price; the amount of

10 tax due from the retailer with respect to such transaction; the

11 amount of tax collected from the purchaser by the retailer on

12 such transaction (or satisfactory evidence that such tax is not

13 due in that particular instance, if that is claimed to be the

14 fact); the place and date of the sale; a sufficient

15 identification of the property sold; such other information as

16 is required in Section 5-402 of the Illinois Vehicle Code, and

17 such other information as the Department may reasonably

18 require.

19 The transaction reporting return in the case of watercraft

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

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

22 price including the amount allowed by the retailer for

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

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

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

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

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1 deducting such trade-in allowance from the total selling price;

2 the amount of tax due from the retailer with respect to such

3 transaction; the amount of tax collected from the purchaser by

4 the retailer on such transaction (or satisfactory evidence that

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

6 claimed to be the fact); the place and date of the sale, a

7 sufficient identification of the property sold, and such other

8 information as the Department may reasonably require.

9 Such transaction reporting return shall be filed not later

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

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

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

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

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

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

16 officer with whom, the tangible personal property must be

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

18 if the Department and such agency or State officer determine

19 that this procedure will expedite the processing of

20 applications for title or registration.

21 With each such transaction reporting return, the retailer

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

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

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

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

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

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

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

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

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

5 support of such purchaser's application for an Illinois

6 certificate or other evidence of title or registration to such

7 tangible personal property.

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

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

10 retailer, from obtaining his certificate of title or other

11 evidence of title or registration (if titling or registration

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

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

14 Department shall adopt appropriate rules to carry out the

15 mandate of this paragraph.

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

17 wants the transaction reporting return filed and the payment of

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

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

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

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

22 being satisfied of the truth of such certification) transmit

23 the information required by the transaction reporting return

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

25 the Department and obtain his tax receipt or exemption

26 determination, in which event the transaction reporting return

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

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

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

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

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

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

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

8 Where a retailer collects the tax with respect to the

9 selling price of tangible personal property which he sells and

10 the purchaser thereafter returns such tangible personal

11 property and the retailer refunds the selling price thereof to

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

13 purchaser, the tax so collected from the purchaser. When filing

14 his return for the period in which he refunds such tax to the

15 purchaser, the retailer may deduct the amount of the tax so

16 refunded by him to the purchaser from any other use tax which

17 such retailer may be required to pay or remit to the

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

19 to be deducted was previously remitted to the Department by

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

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

22 deduction under this Act upon refunding such tax to the

23 purchaser.

24 Any retailer filing a return under this Section shall also

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

26 covered by such return upon the selling price of tangible

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

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

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

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

5 return.

6 If experience indicates such action to be practicable, the

7 Department may prescribe and furnish a combination or joint

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

9 returns hereunder and also under the Retailers' Occupation Tax

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

11 Acts on the one form.

12 Where the retailer has more than one business registered

13 with the Department under separate registration under this Act,

14 such retailer may not file each return that is due as a single

15 return covering all such registered businesses, but shall file

16 separate returns for each such registered business.

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

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

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

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

21 imposed under this Act.

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

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

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

25 general rate on the selling price of tangible personal property

26 which is purchased outside Illinois at retail from a retailer

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1 and which is titled or registered by an agency of this State's

2 government.

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

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

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

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

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

8 personal property which is purchased outside Illinois at retail

9 from a retailer and which is titled or registered by an agency

10 of this State's government and (ii) aviation fuel sold on or

11 after December 1, 2019. This exception for aviation fuel only

12 applies for so long as the revenue use requirements of 49

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

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

15 month the Department shall pay into the State Aviation Program

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

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

18 fuel, less an amount estimated by the Department to be required

19 for refunds of the 20% portion of the tax on aviation fuel

20 under this Act, which amount shall be deposited into the

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

22 pay moneys into the State Aviation Program Fund and the

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

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

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

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

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

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

3 rate on the selling price of motor fuel and gasohol. Beginning

4 September 1, 2010, each month the Department shall pay into the

5 State and Local Sales Tax Reform Fund 100% of the net revenue

6 realized for the preceding month from the 1.25% rate on the

7 selling price of sales tax holiday items.

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

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

10 realized for the preceding month from the 6.25% general rate on

11 the selling price of tangible personal property which is

12 purchased outside Illinois at retail from a retailer and which

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

14 government.

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

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

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

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

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

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

21 are now taxed at 6.25%.

22 Beginning July 1, 2011, each month the Department shall pay

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

24 realized for the preceding month from the 6.25% general rate on

25 the selling price of sorbents used in Illinois in the process

26 of sorbent injection as used to comply with the Environmental

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1 Protection Act or the federal Clean Air Act, but the total

2 payment into the Clean Air Act Permit Fund under this Act and

3 the Retailers' Occupation Tax Act shall not exceed $2,000,000

4 in any fiscal year.

5 Beginning July 1, 2013, each month the Department shall pay

6 into the Underground Storage Tank Fund from the proceeds

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

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

9 amount equal to the average monthly deficit in the Underground

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

11 by the Illinois Environmental Protection Agency, but the total

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

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

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

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

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

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

18 the average monthly revenues deposited into the fund, excluding

19 payments made pursuant to this paragraph.

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

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

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

23 Occupation Tax Act, each month the Department shall deposit

24 $500,000 into the State Crime Laboratory Fund.

25 Beginning July 1, 2020, the Department shall pay into the

26 Mental Health Services Fund 100% of the net revenue realized

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1 for the preceding month from the 1% surcharge on the selling

2 price of firearm ammunition.

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 Section 3

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

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

13 Service Occupation Tax Act, such Acts being hereinafter called

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

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

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

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

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

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

20 difference shall be immediately paid into the Build Illinois

21 Fund from other moneys received by the Department pursuant to

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

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

24 required to be deposited into the Build Illinois Bond Account

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

26 transferred during such month to the Build Illinois Fund from

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

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

3 the difference shall be immediately paid into the Build

4 Illinois Fund from other moneys received by the Department

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

6 event shall the payments required under the preceding proviso

7 result in aggregate payments into the Build Illinois Fund

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

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

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

11 that the amounts payable into the Build Illinois Fund under

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

13 aggregate amount on deposit under each trust indenture securing

14 Bonds issued and outstanding pursuant to the Build Illinois

15 Bond Act is sufficient, taking into account any future

16 investment income, to fully provide, in accordance with such

17 indenture, for the defeasance of or the payment of the

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

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

20 issued thereafter and all fees and costs payable with respect

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

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

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

24 outstanding pursuant to the Build Illinois Bond Act, the

25 aggregate of the moneys deposited in the Build Illinois Bond

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

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

2 the Build Illinois Bond Account to the Build Illinois Bond

3 Retirement and Interest Fund pursuant to Section 13 of the

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

5 shall be immediately paid from other moneys received by the

6 Department pursuant to the Tax Acts to the Build Illinois Fund;

7 provided, however, that any amounts paid to the Build Illinois

8 Fund in any fiscal year pursuant to this sentence shall be

9 deemed to constitute payments pursuant to clause (b) of the

10 preceding sentence and shall reduce the amount otherwise

11 payable for such fiscal year pursuant to clause (b) of the

12 preceding sentence. The moneys received by the Department

13 pursuant to this Act and required to be deposited into the

14 Build Illinois Fund are subject to the pledge, claim and charge

15 set forth in Section 12 of the Build Illinois Bond Act.

16 Subject to payment of amounts into the Build Illinois Fund

17 as provided in the preceding paragraph or in any amendment

18 thereto hereafter enacted, the following specified monthly

19 installment of the amount requested in the certificate of the

20 Chairman of the Metropolitan Pier and Exposition Authority

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

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

23 deposited in the aggregate from collections under Section 9 of

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

25 9 of the Service Occupation Tax Act, and Section 3 of the

26 Retailers' Occupation Tax Act into the McCormick Place

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1 Expansion Project Fund in the specified fiscal years.

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

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

14 and the McCormick Place Expansion Project Fund pursuant to the

15 preceding paragraphs or in any amendments thereto hereafter

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

17 the Department shall each month deposit into the Aviation Fuel

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

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

20 aviation fuel under this Act. The Department shall only deposit

21 moneys into the Aviation Fuel Sales Tax Refund Fund under this

22 paragraph for so long as the revenue use requirements of 49

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

24 Subject to payment of amounts into the Build Illinois Fund

25 and the McCormick Place Expansion Project Fund pursuant to the

26 preceding paragraphs or in any amendments thereto hereafter

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

2 2013, the Department shall each month pay into the Illinois Tax

3 Increment Fund 0.27% of 80% of the net revenue realized for the

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

5 price of tangible personal property.

6 Subject to payment of amounts into the Build Illinois Fund

7 and the McCormick Place Expansion Project Fund pursuant to the

8 preceding paragraphs or in any amendments thereto hereafter

9 enacted, beginning with the receipt of the first report of

10 taxes paid by an eligible business and continuing for a 25-year

11 period, the Department shall each month pay into the Energy

12 Infrastructure Fund 80% of the net revenue realized from the

13 6.25% general rate on the selling price of Illinois-mined coal

14 that was sold to an eligible business. For purposes of this

15 paragraph, the term "eligible business" means a new electric

16 generating facility certified pursuant to Section 605-332 of

17 the Department of Commerce and Economic Opportunity Law of the

18 Civil Administrative Code of Illinois.

19 Subject to payment of amounts into the Build Illinois Fund,

20 the McCormick Place Expansion Project Fund, the Illinois Tax

21 Increment Fund, and the Energy Infrastructure Fund pursuant to

22 the preceding paragraphs or in any amendments to this Section

23 hereafter enacted, beginning on the first day of the first

24 calendar month to occur on or after August 26, 2014 (the

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

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

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

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

3 the Department shall pay into the Tax Compliance and

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

5 fund additional auditors and compliance personnel at the

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

7 the cash receipts collected during the preceding fiscal year by

8 the Audit Bureau of the Department under the Use Tax Act, the

9 Service Use Tax Act, the Service Occupation Tax Act, the

10 Retailers' Occupation Tax Act, and associated local occupation

11 and use taxes administered by the Department.

12 Subject to payments of amounts into the Build Illinois

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

14 Tax Increment Fund, the Energy Infrastructure Fund, and the Tax

15 Compliance and Administration Fund as provided in this Section,

16 beginning on July 1, 2018 the Department shall pay each month

17 into the Downstate Public Transportation Fund the moneys

18 required to be so paid under Section 2-3 of the Downstate

19 Public Transportation Act.

20 Subject to successful execution and delivery of a

21 public-private agreement between the public agency and private

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

23 2023, of the remainder of the moneys received by the Department

24 under the Use Tax Act, the Service Use Tax Act, the Service

25 Occupation Tax Act, and this Act, the Department shall deposit

26 the following specified deposits in the aggregate from

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

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

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

4 for distribution consistent with the Public-Private

5 Partnership for Civic and Transit Infrastructure Project Act.

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

7 required to be deposited into the Civic and Transit

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

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

10 Partnership for Civic and Transit Infrastructure Project Act.

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

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

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

14 Partnership for Civic and Transit Infrastructure Project Act.

15 Fiscal Year............................Total Deposit

16 2024....................................$200,000,000

17 2025....................................$206,000,000

18 2026....................................$212,200,000

19 2027....................................$218,500,000

20 2028....................................$225,100,000

21 2029....................................$288,700,000

22 2030....................................$298,900,000

23 2031....................................$309,300,000

24 2032....................................$320,100,000

25 2033....................................$331,200,000

26 2034....................................$341,200,000

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1 2035....................................$351,400,000

2 2036....................................$361,900,000

3 2037....................................$372,800,000

4 2038....................................$384,000,000

5 2039....................................$395,500,000

6 2040....................................$407,400,000

7 2041....................................$419,600,000

8 2042....................................$432,200,000

9 2043....................................$445,100,000

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

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

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

13 Expansion Project Fund, the Illinois Tax Increment Fund, the

14 Energy Infrastructure Fund, and the Tax Compliance and

15 Administration Fund as provided in this Section, the Department

16 shall pay each month into the Road Fund the amount estimated to

17 represent 16% of the net revenue realized from the taxes

18 imposed on motor fuel and gasohol. Beginning July 1, 2022 and

19 until July 1, 2023, subject to the payment of amounts into the

20 State and Local Sales Tax Reform Fund, the Build Illinois Fund,

21 the McCormick Place Expansion Project Fund, the Illinois Tax

22 Increment Fund, the Energy Infrastructure Fund, and the Tax

23 Compliance and Administration Fund as provided in this Section,

24 the Department shall pay each month into the Road Fund the

25 amount estimated to represent 32% of the net revenue realized

26 from the taxes imposed on motor fuel and gasohol. Beginning

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1 July 1, 2023 and until July 1, 2024, subject to the payment of

2 amounts into the State and Local Sales Tax Reform Fund, the

3 Build Illinois Fund, the McCormick Place Expansion Project

4 Fund, the Illinois Tax Increment Fund, the Energy

5 Infrastructure Fund, and the Tax Compliance and Administration

6 Fund as provided in this Section, the Department shall pay each

7 month into the Road Fund the amount estimated to represent 48%

8 of the net revenue realized from the taxes imposed on motor

9 fuel and gasohol. Beginning July 1, 2024 and until July 1,

10 2025, subject to the payment of amounts into the State and

11 Local Sales Tax Reform Fund, the Build Illinois Fund, the

12 McCormick Place Expansion Project Fund, the Illinois Tax

13 Increment Fund, the Energy Infrastructure Fund, and the Tax

14 Compliance and Administration Fund as provided in this Section,

15 the Department shall pay each month into the Road Fund the

16 amount estimated to represent 64% of the net revenue realized

17 from the taxes imposed on motor fuel and gasohol. Beginning on

18 July 1, 2025, subject to the payment of amounts into the State

19 and Local Sales Tax Reform Fund, the Build Illinois Fund, the

20 McCormick Place Expansion Project Fund, the Illinois Tax

21 Increment Fund, the Energy Infrastructure Fund, and the Tax

22 Compliance and Administration Fund as provided in this Section,

23 the Department shall pay each month into the Road Fund the

24 amount estimated to represent 80% of the net revenue realized

25 from the taxes imposed on motor fuel and gasohol. As used in

26 this paragraph "motor fuel" has the meaning given to that term

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1 in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the

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

3 Of the remainder of the moneys received by the Department

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

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

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

7 the monthly transfer from the General Revenue Fund in

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

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

10 certification of the Department of Revenue, the Comptroller

11 shall order transferred and the Treasurer shall transfer from

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

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

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

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

16 Net revenue realized for a month shall be the revenue

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

18 paid out during that month as refunds to taxpayers for

19 overpayment of liability.

20 For greater simplicity of administration, manufacturers,

21 importers and wholesalers whose products are sold at retail in

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

23 assume the responsibility for accounting and paying to the

24 Department all tax accruing under this Act with respect to such

25 sales, if the retailers who are affected do not make written

26 objection to the Department to this arrangement.

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1 (Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;

2 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article

3 15, Section 15-10, eff. 6-5-19; 101-10, Article 25, Section

4 25-105, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.

5 6-28-19; 101-604, eff. 12-13-19.)

6 Section 15. The Service Use Tax Act is amended by changing

7 Sections 3-10 and 9 as follows:

8 (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)

9 Sec. 3-10. Rate of tax. Unless otherwise provided in this

10 Section, the tax imposed by this Act is at the rate of 6.25% of

11 the selling price of tangible personal property transferred as

12 an incident to the sale of service, but, for the purpose of

13 computing this tax, in no event shall the selling price be less

14 than the cost price of the property to the serviceman.

15 Beginning on July 1, 2000 and through December 31, 2000,

16 with respect to motor fuel, as defined in Section 1.1 of the

17 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of

18 the Use Tax Act, the tax is imposed at the rate of 1.25%.

19 With respect to gasohol, as defined in the Use Tax Act, the

20 tax imposed by this Act applies to (i) 70% of the selling price

21 of property transferred as an incident to the sale of service

22 on or after January 1, 1990, and before July 1, 2003, (ii) 80%

23 of the selling price of property transferred as an incident to

24 the sale of service on or after July 1, 2003 and on or before

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1 July 1, 2017, and (iii) 100% of the selling price thereafter.

2 If, at any time, however, the tax under this Act on sales of

3 gasohol, as defined in the Use Tax Act, is imposed at the rate

4 of 1.25%, then the tax imposed by this Act applies to 100% of

5 the proceeds of sales of gasohol made during that time.

6 With respect to majority blended ethanol fuel, as defined

7 in the Use Tax Act, the tax imposed by this Act does not apply

8 to the selling price of property transferred as an incident to

9 the sale of service on or after July 1, 2003 and on or before

10 December 31, 2023 but applies to 100% of the selling price

11 thereafter.

12 With respect to biodiesel blends, as defined in the Use Tax

13 Act, with no less than 1% and no more than 10% biodiesel, the

14 tax imposed by this Act applies to (i) 80% of the selling price

15 of property transferred as an incident to the sale of service

16 on or after July 1, 2003 and on or before December 31, 2018 and

17 (ii) 100% of the proceeds of the selling price thereafter. If,

18 at any time, however, the tax under this Act on sales of

19 biodiesel blends, as defined in the Use Tax Act, with no less

20 than 1% and no more than 10% biodiesel is imposed at the rate

21 of 1.25%, then the tax imposed by this Act applies to 100% of

22 the proceeds of sales of biodiesel blends with no less than 1%

23 and no more than 10% biodiesel made during that time.

24 With respect to 100% biodiesel, as defined in the Use Tax

25 Act, and biodiesel blends, as defined in the Use Tax Act, with

26 more than 10% but no more than 99% biodiesel, the tax imposed

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1 by this Act does not apply to the proceeds of the selling price

2 of property transferred as an incident to the sale of service

3 on or after July 1, 2003 and on or before December 31, 2023 but

4 applies to 100% of the selling price thereafter.

5 At the election of any registered serviceman made for each

6 fiscal year, sales of service in which the aggregate annual

7 cost price of tangible personal property transferred as an

8 incident to the sales of service is less than 35%, or 75% in

9 the case of servicemen transferring prescription drugs or

10 servicemen engaged in graphic arts production, of the aggregate

11 annual total gross receipts from all sales of service, the tax

12 imposed by this Act shall be based on the serviceman's cost

13 price of the tangible personal property transferred as an

14 incident to the sale of those services.

15 The tax shall be imposed at the rate of 1% on food prepared

16 for immediate consumption and transferred incident to a sale of

17 service subject to this Act or the Service Occupation Tax Act

18 by an entity licensed under the Hospital Licensing Act, the

19 Nursing Home Care Act, the ID/DD Community Care Act, the MC/DD

20 Act, the Specialized Mental Health Rehabilitation Act of 2013,

21 or the Child Care Act of 1969. The tax shall also be imposed at

22 the rate of 1% on food for human consumption that is to be

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

24 alcoholic beverages, food consisting of or infused with adult

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

26 immediate consumption and is not otherwise included in this

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1 paragraph) and prescription and nonprescription medicines,

2 drugs, medical appliances, products classified as Class III

3 medical devices by the United States Food and Drug

4 Administration that are used for cancer treatment pursuant to a

5 prescription, as well as any accessories and components related

6 to those devices, modifications to a motor vehicle for the

7 purpose of rendering it usable by a person with a disability,

8 and insulin, urine testing materials, syringes, and needles

9 used by diabetics, for human use. For the purposes of this

10 Section, until September 1, 2009: the term "soft drinks" means

11 any complete, finished, ready-to-use, non-alcoholic drink,

12 whether carbonated or not, including but not limited to soda

13 water, cola, fruit juice, vegetable juice, carbonated water,

14 and all other preparations commonly known as soft drinks of

15 whatever kind or description that are contained in any closed

16 or sealed bottle, can, carton, or container, regardless of

17 size; but "soft drinks" does not include coffee, tea,

18 non-carbonated water, infant formula, milk or milk products as

19 defined in the Grade A Pasteurized Milk and Milk Products Act,

20 or drinks containing 50% or more natural fruit or vegetable

21 juice.

22 Notwithstanding any other provisions of this Act,

23 beginning September 1, 2009, "soft drinks" means non-alcoholic

24 beverages that contain natural or artificial sweeteners. "Soft

25 drinks" do not include beverages that contain milk or milk

26 products, soy, rice or similar milk substitutes, or greater

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1 than 50% of vegetable or fruit juice by volume.

2 Until August 1, 2009, and notwithstanding any other

3 provisions of this Act, "food for human consumption that is to

4 be consumed off the premises where it is sold" includes all

5 food sold through a vending machine, except soft drinks and

6 food products that are dispensed hot from a vending machine,

7 regardless of the location of the vending machine. Beginning

8 August 1, 2009, and notwithstanding any other provisions of

9 this Act, "food for human consumption that is to be consumed

10 off the premises where it is sold" includes all food sold

11 through a vending machine, except soft drinks, candy, and food

12 products that are dispensed hot from a vending machine,

13 regardless of the location of the vending machine.

14 Notwithstanding any other provisions of this Act,

15 beginning September 1, 2009, "food for human consumption that

16 is to be consumed off the premises where it is sold" does not

17 include candy. For purposes of this Section, "candy" means a

18 preparation of sugar, honey, or other natural or artificial

19 sweeteners in combination with chocolate, fruits, nuts or other

20 ingredients or flavorings in the form of bars, drops, or

21 pieces. "Candy" does not include any preparation that contains

22 flour or requires refrigeration.

23 Notwithstanding any other provisions of this Act,

24 beginning September 1, 2009, "nonprescription medicines and

25 drugs" does not include grooming and hygiene products. For

26 purposes of this Section, "grooming and hygiene products"

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1 includes, but is not limited to, soaps and cleaning solutions,

2 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan

3 lotions and screens, unless those products are available by

4 prescription only, regardless of whether the products meet the

5 definition of "over-the-counter-drugs". For the purposes of

6 this paragraph, "over-the-counter-drug" means a drug for human

7 use that contains a label that identifies the product as a drug

8 as required by 21 C.F.R. � 201.66. The "over-the-counter-drug"

9 label includes:

10 (A) A "Drug Facts" panel; or

11 (B) A statement of the "active ingredient(s)" with a

12 list of those ingredients contained in the compound,

13 substance or preparation.

14 Beginning on January 1, 2014 (the effective date of Public

15 Act 98-122), "prescription and nonprescription medicines and

16 drugs" includes medical cannabis purchased from a registered

17 dispensing organization under the Compassionate Use of Medical

18 Cannabis Program Act.

19 As used in this Section, "adult use cannabis" means

20 cannabis subject to tax under the Cannabis Cultivation

21 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law and

22 does not include cannabis subject to tax under the

23 Compassionate Use of Medical Cannabis Program Act.

24 Beginning July 1, 2020, in addition to all other rates of

25 tax imposed under this Act, a surcharge of 1% is imposed on the

26 selling price of firearm ammunition. "Firearm ammunition" has

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1 the meaning given to that term under Section 31A-0.1 of the

2 Criminal Code of 2012.

3 If the property that is acquired from a serviceman is

4 acquired outside Illinois and used outside Illinois before

5 being brought to Illinois for use here and is taxable under

6 this Act, the "selling price" on which the tax is computed

7 shall be reduced by an amount that represents a reasonable

8 allowance for depreciation for the period of prior out-of-state

9 use.

10 (Source: P.A. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19;

11 101-593, eff. 12-4-19.)

12 (35 ILCS 110/9) (from Ch. 120, par. 439.39)

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

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

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

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

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

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

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

20 serviceman for expenses incurred in collecting the tax, keeping

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

22 supplying data to the Department on request. The discount under

23 this Section is not allowed for the 1.25% portion of taxes paid

24 on aviation fuel that is subject to the revenue use

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

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1 discount allowed under this Section is allowed only for returns

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

3 Department may disallow the discount for servicemen whose

4 certificate of registration is revoked at the time the return

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

6 certificate of registration has become final. A serviceman need

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

8 that he is required to pay and does pay the tax imposed by the

9 Service Occupation Tax Act with respect to his sale of service

10 involving the incidental transfer by him of the same property.

11 Except as provided hereinafter in this Section, on or

12 before the twentieth day of each calendar month, such

13 serviceman shall file a return for the preceding calendar month

14 in accordance with reasonable Rules and Regulations to be

15 promulgated by the Department. Such return shall be filed on a

16 form prescribed by the Department and shall contain such

17 information as the Department may reasonably require. On and

18 after January 1, 2018, with respect to servicemen whose annual

19 gross receipts average $20,000 or more, all returns required to

20 be filed pursuant to this Act shall be filed electronically.

21 Servicemen who demonstrate that they do not have access to the

22 Internet or demonstrate hardship in filing electronically may

23 petition the Department to waive the electronic filing

24 requirement.

25 The Department may require returns to be filed on a

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

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

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

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

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

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

6 1. The name of the seller;

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

8 which he engages in business as a serviceman in this State;

9 3. The total amount of taxable receipts received by him

10 during the preceding calendar month, including receipts

11 from charge and time sales, but less all deductions allowed

12 by law;

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

14 Act;

15 5. The amount of tax due;

16 5-5. The signature of the taxpayer; and

17 6. Such other reasonable information as the Department

18 may require.

19 Each serviceman required or authorized to collect the tax

20 imposed by this Act on aviation fuel transferred as an incident

21 of a sale of service in this State during the preceding

22 calendar month shall, instead of reporting and paying tax on

23 aviation fuel as otherwise required by this Section, report and

24 pay such tax on a separate aviation fuel tax return. The

25 requirements related to the return shall be as otherwise

26 provided in this Section. Notwithstanding any other provisions

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1 of this Act to the contrary, servicemen collecting tax on

2 aviation fuel shall file all aviation fuel tax returns and

3 shall make all aviation fuel tax payments by electronic means

4 in the manner and form required by the Department. For purposes

5 of this Section, "aviation fuel" means jet fuel and aviation

6 gasoline.

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

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

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

10 due on the return shall be deemed assessed.

11 Notwithstanding any other provision of this Act to the

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

13 cannabis tax returns and shall make all cannabis tax payments

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

15 Department.

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

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

18 payments required by rules of the Department by electronic

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

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

21 all payments required by rules of the Department by electronic

22 funds transfer. Beginning October 1, 1995, a taxpayer who has

23 an average monthly tax liability of $50,000 or more shall make

24 all payments required by rules of the Department by electronic

25 funds transfer. Beginning October 1, 2000, a taxpayer who has

26 an annual tax liability of $200,000 or more shall make all

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1 payments required by rules of the Department by electronic

2 funds transfer. The term "annual tax liability" shall be the

3 sum of the taxpayer's liabilities under this Act, and under all

4 other State and local occupation and use tax laws administered

5 by the Department, for the immediately preceding calendar year.

6 The term "average monthly tax liability" means the sum of the

7 taxpayer's liabilities under this Act, and under all other

8 State and local occupation and use tax laws administered by the

9 Department, for the immediately preceding calendar year

10 divided by 12. Beginning on October 1, 2002, a taxpayer who has

11 a tax liability in the amount set forth in subsection (b) of

12 Section 2505-210 of the Department of Revenue Law shall make

13 all payments required by rules of the Department by electronic

14 funds transfer.

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

16 Department shall notify all taxpayers required to make payments

17 by electronic funds transfer. All taxpayers required to make

18 payments by electronic funds transfer shall make those payments

19 for a minimum of one year beginning on October 1.

20 Any taxpayer not required to make payments by electronic

21 funds transfer may make payments by electronic funds transfer

22 with the permission of the Department.

23 All taxpayers required to make payment by electronic funds

24 transfer and any taxpayers authorized to voluntarily make

25 payments by electronic funds transfer shall make those payments

26 in the manner authorized by the Department.

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1 The Department shall adopt such rules as are necessary to

2 effectuate a program of electronic funds transfer and the

3 requirements of this Section.

4 If the serviceman is otherwise required to file a monthly

5 return and if the serviceman's average monthly tax liability to

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

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

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

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

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

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

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

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

14 January 20 of the following year.

15 If the serviceman is otherwise required to file a monthly

16 or quarterly return and if the serviceman's average monthly tax

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

18 may authorize his returns to be filed on an annual basis, with

19 the return for a given year being due by January 20 of the

20 following year.

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

22 substance, shall be subject to the same requirements as monthly

23 returns.

24 Notwithstanding any other provision in this Act concerning

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

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

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1 business which makes him responsible for filing returns under

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

3 Act with the Department not more than 1 month after

4 discontinuing such business.

5 Where a serviceman collects the tax with respect to the

6 selling price of property which he sells and the purchaser

7 thereafter returns such property and the serviceman refunds the

8 selling price thereof to the purchaser, such serviceman shall

9 also refund, to the purchaser, the tax so collected from the

10 purchaser. When filing his return for the period in which he

11 refunds such tax to the purchaser, the serviceman may deduct

12 the amount of the tax so refunded by him to the purchaser from

13 any other Service Use Tax, Service Occupation Tax, retailers'

14 occupation tax or use tax which such serviceman may be required

15 to pay or remit to the Department, as shown by such return,

16 provided that the amount of the tax to be deducted shall

17 previously have been remitted to the Department by such

18 serviceman. If the serviceman shall not previously have

19 remitted the amount of such tax to the Department, he shall be

20 entitled to no deduction hereunder upon refunding such tax to

21 the purchaser.

22 Any serviceman filing a return hereunder shall also include

23 the total tax upon the selling price of tangible personal

24 property purchased for use by him as an incident to a sale of

25 service, and such serviceman shall remit the amount of such tax

26 to the Department when filing such return.

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1 If experience indicates such action to be practicable, the

2 Department may prescribe and furnish a combination or joint

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

4 returns hereunder and also under the Service Occupation Tax

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

6 Acts on the one form.

7 Where the serviceman has more than one business registered

8 with the Department under separate registration hereunder,

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

10 single return covering all such registered businesses, but

11 shall file separate returns for each such registered business.

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

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

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

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

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

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

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

19 general rate on transfers of tangible personal property, other

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

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

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

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

24 for aviation fuel only applies for so long as the revenue use

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

26 binding on the State.

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

2 month the Department shall pay into the State Aviation Program

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

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

5 fuel, less an amount estimated by the Department to be required

6 for refunds of the 20% portion of the tax on aviation fuel

7 under this Act, which amount shall be deposited into the

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

9 pay moneys into the State Aviation Program Fund and the

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

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

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

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

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

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

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

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

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

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

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

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

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

23 are now taxed at 6.25%.

24 Beginning July 1, 2013, each month the Department shall pay

25 into the Underground Storage Tank Fund from the proceeds

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

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

2 amount equal to the average monthly deficit in the Underground

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

4 by the Illinois Environmental Protection Agency, but the total

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

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

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

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

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

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

11 monthly revenues deposited into the fund, excluding payments

12 made pursuant to this paragraph.

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

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

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

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

17 State Crime Laboratory Fund.

18 Beginning July 1, 2020, the Department shall pay into the

19 Mental Health Services Fund 100% of the net revenue realized

20 for the preceding month from the 1% surcharge on the selling

21 price of firearm ammunition.

22 Of the remainder of the moneys received by the Department

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

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

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

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

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

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

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

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

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

6 Service Occupation Tax Act, such Acts being hereinafter called

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

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

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

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

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

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

13 difference shall be immediately paid into the Build Illinois

14 Fund from other moneys received by the Department pursuant to

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

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

17 required to be deposited into the Build Illinois Bond Account

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

19 transferred during such month to the Build Illinois Fund from

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

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

22 the difference shall be immediately paid into the Build

23 Illinois Fund from other moneys received by the Department

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

25 event shall the payments required under the preceding proviso

26 result in aggregate payments into the Build Illinois Fund

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

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

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

4 that the amounts payable into the Build Illinois Fund under

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

6 aggregate amount on deposit under each trust indenture securing

7 Bonds issued and outstanding pursuant to the Build Illinois

8 Bond Act is sufficient, taking into account any future

9 investment income, to fully provide, in accordance with such

10 indenture, for the defeasance of or the payment of the

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

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

13 issued thereafter and all fees and costs payable with respect

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

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

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

17 outstanding pursuant to the Build Illinois Bond Act, the

18 aggregate of the moneys deposited in the Build Illinois Bond

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

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

21 the Build Illinois Bond Account to the Build Illinois Bond

22 Retirement and Interest Fund pursuant to Section 13 of the

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

24 shall be immediately paid from other moneys received by the

25 Department pursuant to the Tax Acts to the Build Illinois Fund;

26 provided, however, that any amounts paid to the Build Illinois

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1 Fund in any fiscal year pursuant to this sentence shall be

2 deemed to constitute payments pursuant to clause (b) of the

3 preceding sentence and shall reduce the amount otherwise

4 payable for such fiscal year pursuant to clause (b) of the

5 preceding sentence. The moneys received by the Department

6 pursuant to this Act and required to be deposited into the

7 Build Illinois Fund are subject to the pledge, claim and charge

8 set forth in Section 12 of the Build Illinois Bond Act.

9 Subject to payment of amounts into the Build Illinois Fund

10 as provided in the preceding paragraph or in any amendment

11 thereto hereafter enacted, the following specified monthly

12 installment of the amount requested in the certificate of the

13 Chairman of the Metropolitan Pier and Exposition Authority

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

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

16 deposited in the aggregate from collections under Section 9 of

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

18 9 of the Service Occupation Tax Act, and Section 3 of the

19 Retailers' Occupation Tax Act into the McCormick Place

20 Expansion Project Fund in the specified fiscal years.

21	`Fiscal Year`	`Total Deposit`
22	`1993`	`$0`
23	`1994`	`53,000,000`
24	`1995`	`58,000,000`
25	`1996`	`61,000,000`

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1	`1997`	`64,000,000`
2	`1998`	`68,000,000`
3	`1999`	`71,000,000`
4	`2000`	`75,000,000`
5	`2001`	`80,000,000`
6	`2002`	`93,000,000`
7	`2003`	`99,000,000`
8	`2004`	`103,000,000`
9	`2005`	`108,000,000`
10	`2006`	`113,000,000`
11	`2007`	`119,000,000`
12	`2008`	`126,000,000`
13	`2009`	`132,000,000`
14	`2010`	`139,000,000`
15	`2011`	`146,000,000`
16	`2012`	`153,000,000`
17	`2013`	`161,000,000`
18	`2014`	`170,000,000`
19	`2015`	`179,000,000`
20	`2016`	`189,000,000`
21	`2017`	`199,000,000`
22	`2018`	`210,000,000`
23	`2019`	`221,000,000`
24	`2020`	`233,000,000`
25	`2021`	`246,000,000`
26	`2022`	`260,000,000`

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1	`2023`	`275,000,000`
2	`2024`	`275,000,000`
3	`2025`	`275,000,000`
4	`2026`	`279,000,000`
5	`2027`	`292,000,000`
6	`2028`	`307,000,000`
7	`2029`	`322,000,000`
8	`2030`	`338,000,000`
9	`2031`	`350,000,000`
10	`2032`	`350,000,000`
11	`and`
12	`each fiscal year`
13	`thereafter that bonds`
14	`are outstanding under`
15	`Section 13.2 of the`
16	`Metropolitan Pier and`
17	`Exposition Authority Act,`
18	`but not after fiscal year 2060.`

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

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

21 certificate of the Chairman of the Metropolitan Pier and

22 Exposition Authority for that fiscal year, less the amount

23 deposited into the McCormick Place Expansion Project Fund by

24 the State Treasurer in the respective month under subsection

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

26 Authority Act, plus cumulative deficiencies in the deposits

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1 required under this Section for previous months and years,

2 shall be deposited into the McCormick Place Expansion Project

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

4 not in excess of the amount specified above as "Total Deposit",

5 has been deposited.

6 Subject to payment of amounts into the Capital Projects

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

8 and the McCormick Place Expansion Project Fund pursuant to the

9 preceding paragraphs or in any amendments thereto hereafter

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

11 the Department shall each month deposit into the Aviation Fuel

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

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

14 aviation fuel under this Act. The Department shall only deposit

15 moneys into the Aviation Fuel Sales Tax Refund Fund under this

16 paragraph for so long as the revenue use requirements of 49

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

18 Subject to payment of amounts into the Build Illinois Fund

19 and the McCormick Place Expansion Project Fund pursuant to the

20 preceding paragraphs or in any amendments thereto hereafter

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

22 2013, the Department shall each month pay into the Illinois Tax

23 Increment Fund 0.27% of 80% of the net revenue realized for the

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

25 price of tangible personal property.

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 with the receipt of the first report of

4 taxes paid by an eligible business and continuing for a 25-year

5 period, the Department shall each month pay into the Energy

6 Infrastructure Fund 80% of the net revenue realized from the

7 6.25% general rate on the selling price of Illinois-mined coal

8 that was sold to an eligible business. For purposes of this

9 paragraph, the term "eligible business" means a new electric

10 generating facility certified pursuant to Section 605-332 of

11 the Department of Commerce and Economic Opportunity Law of the

12 Civil Administrative Code of Illinois.

13 Subject to payment of amounts into the Build Illinois Fund,

14 the McCormick Place Expansion Project Fund, the Illinois Tax

15 Increment Fund, and the Energy Infrastructure Fund pursuant to

16 the preceding paragraphs or in any amendments to this Section

17 hereafter enacted, beginning on the first day of the first

18 calendar month to occur on or after August 26, 2014 (the

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

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

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

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

23 the Department shall pay into the Tax Compliance and

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

25 fund additional auditors and compliance personnel at the

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

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1 the cash receipts collected during the preceding fiscal year by

2 the Audit Bureau of the Department under the Use Tax Act, the

3 Service Use Tax Act, the Service Occupation Tax Act, the

4 Retailers' Occupation Tax Act, and associated local occupation

5 and use taxes administered by the Department.

6 Subject to payments of amounts into the Build Illinois

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

8 Tax Increment Fund, the Energy Infrastructure Fund, and the Tax

9 Compliance and Administration Fund as provided in this Section,

10 beginning on July 1, 2018 the Department shall pay each month

11 into the Downstate Public Transportation Fund the moneys

12 required to be so paid under Section 2-3 of the Downstate

13 Public Transportation Act.

14 Subject to successful execution and delivery of a

15 public-private agreement between the public agency and private

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

17 2023, of the remainder of the moneys received by the Department

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

19 Occupation Tax Act, and this Act, the Department shall deposit

20 the following specified deposits in the aggregate from

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

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

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

24 for distribution consistent with the Public-Private

25 Partnership for Civic and Transit Infrastructure Project Act.

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

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1 required to be deposited into the Civic and Transit

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

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

4 Partnership for Civic and Transit Infrastructure Project Act.

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

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

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

8 Partnership for Civic and Transit Infrastructure Project Act.

9 Fiscal Year............................Total Deposit

10 2024....................................$200,000,000

11 2025....................................$206,000,000

12 2026....................................$212,200,000

13 2027....................................$218,500,000

14 2028....................................$225,100,000

15 2029....................................$288,700,000

16 2030....................................$298,900,000

17 2031....................................$309,300,000

18 2032....................................$320,100,000

19 2033....................................$331,200,000

20 2034....................................$341,200,000

21 2035....................................$351,400,000

22 2036....................................$361,900,000

23 2037....................................$372,800,000

24 2038....................................$384,000,000

25 2039....................................$395,500,000

26 2040....................................$407,400,000

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1 2041....................................$419,600,000

2 2042....................................$432,200,000

3 2043....................................$445,100,000

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

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

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

7 Expansion Project Fund, the Illinois Tax Increment Fund, the

8 Energy Infrastructure Fund, and the Tax Compliance and

9 Administration Fund as provided in this Section, the Department

10 shall pay each month into the Road Fund the amount estimated to

11 represent 16% of the net revenue realized from the taxes

12 imposed on motor fuel and gasohol. Beginning July 1, 2022 and

13 until July 1, 2023, subject to the payment of amounts into the

14 State and Local Sales Tax Reform Fund, the Build Illinois Fund,

15 the McCormick Place Expansion Project Fund, the Illinois Tax

16 Increment Fund, the Energy Infrastructure Fund, and the Tax

17 Compliance and Administration Fund as provided in this Section,

18 the Department shall pay each month into the Road Fund the

19 amount estimated to represent 32% of the net revenue realized

20 from the taxes imposed on motor fuel and gasohol. Beginning

21 July 1, 2023 and until July 1, 2024, subject to the payment of

22 amounts into the State and Local Sales Tax Reform Fund, the

23 Build Illinois Fund, the McCormick Place Expansion Project

24 Fund, the Illinois Tax Increment Fund, the Energy

25 Infrastructure Fund, and the Tax Compliance and Administration

26 Fund as provided in this Section, the Department shall pay each

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1 month into the Road Fund the amount estimated to represent 48%

2 of the net revenue realized from the taxes imposed on motor

3 fuel and gasohol. Beginning July 1, 2024 and until July 1,

4 2025, subject to the payment of amounts into the State and

5 Local Sales Tax Reform Fund, the Build Illinois Fund, the

6 McCormick Place Expansion Project Fund, the Illinois Tax

7 Increment Fund, the Energy Infrastructure Fund, and the Tax

8 Compliance and Administration Fund as provided in this Section,

9 the Department shall pay each month into the Road Fund the

10 amount estimated to represent 64% of the net revenue realized

11 from the taxes imposed on motor fuel and gasohol. Beginning on

12 July 1, 2025, subject to the payment of amounts into the State

13 and Local Sales Tax Reform Fund, the Build Illinois Fund, the

14 McCormick Place Expansion Project Fund, the Illinois Tax

15 Increment Fund, the Energy Infrastructure Fund, and the Tax

16 Compliance and Administration Fund as provided in this Section,

17 the Department shall pay each month into the Road Fund the

18 amount estimated to represent 80% of the net revenue realized

19 from the taxes imposed on motor fuel and gasohol. As used in

20 this paragraph "motor fuel" has the meaning given to that term

21 in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the

22 meaning given to that term in Section 3-40 of the Use Tax Act.

23 Of the remainder of the moneys received by the Department

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

25 General Revenue Fund of the State Treasury and 25% shall be

26 reserved in a special account and used only for the transfer to

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1 the Common School Fund as part of the monthly transfer from the

2 General Revenue Fund in accordance with Section 8a of the State

3 Finance Act.

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

5 certification of the Department of Revenue, the Comptroller

6 shall order transferred and the Treasurer shall transfer from

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

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

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

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

11 Net revenue realized for a month shall be the revenue

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

13 paid out during that month as refunds to taxpayers for

14 overpayment of liability.

15 (Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;

16 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article

17 15, Section 15-15, eff. 6-5-19; 101-10, Article 25, Section

18 25-110, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.

19 6-28-19; 101-604, eff. 12-13-19.)

20 Section 20. The Service Occupation Tax Act is amended by

21 changing Sections 3-10 and 9 as follows:

22 (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)

23 Sec. 3-10. Rate of tax. Unless otherwise provided in this

24 Section, the tax imposed by this Act is at the rate of 6.25% of

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1 the "selling price", as defined in Section 2 of the Service Use

2 Tax Act, of the tangible personal property. For the purpose of

3 computing this tax, in no event shall the "selling price" be

4 less than the cost price to the serviceman of the tangible

5 personal property transferred. The selling price of each item

6 of tangible personal property transferred as an incident of a

7 sale of service may be shown as a distinct and separate item on

8 the serviceman's billing to the service customer. If the

9 selling price is not so shown, the selling price of the

10 tangible personal property is deemed to be 50% of the

11 serviceman's entire billing to the service customer. When,

12 however, a serviceman contracts to design, develop, and produce

13 special order machinery or equipment, the tax imposed by this

14 Act shall be based on the serviceman's cost price of the

15 tangible personal property transferred incident to the

16 completion of the contract.

17 Beginning on July 1, 2000 and through December 31, 2000,

18 with respect to motor fuel, as defined in Section 1.1 of the

19 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of

20 the Use Tax Act, the tax is imposed at the rate of 1.25%.

21 With respect to gasohol, as defined in the Use Tax Act, the

22 tax imposed by this Act shall apply to (i) 70% of the cost

23 price of property transferred as an incident to the sale of

24 service on or after January 1, 1990, and before July 1, 2003,

25 (ii) 80% of the selling price of property transferred as an

26 incident to the sale of service on or after July 1, 2003 and on

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1 or before July 1, 2017, and (iii) 100% of the cost price

2 thereafter. If, at any time, however, the tax under this Act on

3 sales of gasohol, as defined in the Use Tax Act, is imposed at

4 the rate of 1.25%, then the tax imposed by this Act applies to

5 100% of the proceeds of sales of gasohol made during that time.