Bill Text: IL HB0821 | 2017-2018 | 100th General Assembly | Enrolled
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, the Prepaid Wireless 9-1-1 Surcharge Act, the Public Utilities Act, and the Environmental Protection Act. Provides that certain tax returns filed under those Acts must be filed electronically. Provides that vendor discounts under those Acts are allowed only for returns that are filed electronically. Provides that the electronic return requirement does not apply to the Automobile Renting Occupation and Use Tax Act. Effective immediately.
Spectrum: Slight Partisan Bill (Republican 3-1)
Status: (Passed) 2017-08-24 - Public Act . . . . . . . . . 100-0303 [HB0821 Detail]
Download: Illinois-2017-HB0821-Enrolled.html
Bill Title: Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, the Prepaid Wireless 9-1-1 Surcharge Act, the Public Utilities Act, and the Environmental Protection Act. Provides that certain tax returns filed under those Acts must be filed electronically. Provides that vendor discounts under those Acts are allowed only for returns that are filed electronically. Provides that the electronic return requirement does not apply to the Automobile Renting Occupation and Use Tax Act. Effective immediately.
Spectrum: Slight Partisan Bill (Republican 3-1)
Status: (Passed) 2017-08-24 - Public Act . . . . . . . . . 100-0303 [HB0821 Detail]
Download: Illinois-2017-HB0821-Enrolled.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 3. The Illinois Income Tax Act is amended by | ||||||
5 | changing Section 704A as follows:
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6 | (35 ILCS 5/704A) | ||||||
7 | Sec. 704A. Employer's return and payment of tax withheld. | ||||||
8 | (a) In general, every employer who deducts and withholds or | ||||||
9 | is required to deduct and withhold tax under this Act on or | ||||||
10 | after January 1, 2008 shall make those payments and returns as | ||||||
11 | provided in this Section. | ||||||
12 | (b) Returns. Every employer shall, in the form and manner | ||||||
13 | required by the Department, make returns with respect to taxes | ||||||
14 | withheld or required to be withheld under this Article 7 for | ||||||
15 | each quarter beginning on or after January 1, 2008, on or | ||||||
16 | before the last day of the first month following the close of | ||||||
17 | that quarter. | ||||||
18 | (c) Payments. With respect to amounts withheld or required | ||||||
19 | to be withheld on or after January 1, 2008: | ||||||
20 | (1) Semi-weekly payments. For each calendar year, each | ||||||
21 | employer who withheld or was required to withhold more than | ||||||
22 | $12,000 during the one-year period ending on June 30 of the | ||||||
23 | immediately preceding calendar year, payment must be made: |
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1 | (A) on or before each Friday of the calendar year, | ||||||
2 | for taxes withheld or required to be withheld on the | ||||||
3 | immediately preceding Saturday, Sunday, Monday, or | ||||||
4 | Tuesday; | ||||||
5 | (B) on or before each Wednesday of the calendar | ||||||
6 | year, for taxes withheld or required to be withheld on | ||||||
7 | the immediately preceding Wednesday, Thursday, or | ||||||
8 | Friday. | ||||||
9 | Beginning with calendar year 2011, payments made under | ||||||
10 | this paragraph (1) of subsection (c) must be made by | ||||||
11 | electronic funds transfer. | ||||||
12 | (2) Semi-weekly payments. Any employer who withholds | ||||||
13 | or is required to withhold more than $12,000 in any quarter | ||||||
14 | of a calendar year is required to make payments on the | ||||||
15 | dates set forth under item (1) of this subsection (c) for | ||||||
16 | each remaining quarter of that calendar year and for the | ||||||
17 | subsequent calendar year.
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18 | (3) Monthly payments. Each employer, other than an | ||||||
19 | employer described in items (1) or (2) of this subsection, | ||||||
20 | shall pay to the Department, on or before the 15th day of | ||||||
21 | each month the taxes withheld or required to be withheld | ||||||
22 | during the immediately preceding month. | ||||||
23 | (4) Payments with returns. Each employer shall pay to | ||||||
24 | the Department, on or before the due date for each return | ||||||
25 | required to be filed under this Section, any tax withheld | ||||||
26 | or required to be withheld during the period for which the |
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1 | return is due and not previously paid to the Department. | ||||||
2 | (d) Regulatory authority. The Department may, by rule: | ||||||
3 | (1) Permit employers, in lieu of the requirements of | ||||||
4 | subsections (b) and (c), to file annual returns due on or | ||||||
5 | before January 31 of the year for taxes withheld or | ||||||
6 | required to be withheld during the previous calendar year | ||||||
7 | and, if the aggregate amounts required to be withheld by | ||||||
8 | the employer under this Article 7 (other than amounts | ||||||
9 | required to be withheld under Section 709.5) do not exceed | ||||||
10 | $1,000 for the previous calendar year, to pay the taxes | ||||||
11 | required to be shown on each such return no later than the | ||||||
12 | due date for such return. | ||||||
13 | (2) Provide that any payment required to be made under | ||||||
14 | subsection (c)(1) or (c)(2) is deemed to be timely to the | ||||||
15 | extent paid by electronic funds transfer on or before the | ||||||
16 | due date for deposit of federal income taxes withheld from, | ||||||
17 | or federal employment taxes due with respect to, the wages | ||||||
18 | from which the Illinois taxes were withheld. | ||||||
19 | (3) Designate one or more depositories to which payment | ||||||
20 | of taxes required to be withheld under this Article 7 must | ||||||
21 | be paid by some or all employers. | ||||||
22 | (4) Increase the threshold dollar amounts at which | ||||||
23 | employers are required to make semi-weekly payments under | ||||||
24 | subsection (c)(1) or (c)(2). | ||||||
25 | (e) Annual return and payment. Every employer who deducts | ||||||
26 | and withholds or is required to deduct and withhold tax from a |
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1 | person engaged in domestic service employment, as that term is | ||||||
2 | defined in Section 3510 of the Internal Revenue Code, may | ||||||
3 | comply with the requirements of this Section with respect to | ||||||
4 | such employees by filing an annual return and paying the taxes | ||||||
5 | required to be deducted and withheld on or before the 15th day | ||||||
6 | of the fourth month following the close of the employer's | ||||||
7 | taxable year. The Department may allow the employer's return to | ||||||
8 | be submitted with the employer's individual income tax return | ||||||
9 | or to be submitted with a return due from the employer under | ||||||
10 | Section 1400.2 of the Unemployment Insurance Act. | ||||||
11 | (f) Magnetic media and electronic filing. | ||||||
12 | With respect to taxes withheld in calendar years prior to | ||||||
13 | 2017, any Any W-2 Form that, under the Internal Revenue Code | ||||||
14 | and regulations promulgated thereunder, is required to be | ||||||
15 | submitted to the Internal Revenue Service on magnetic media or | ||||||
16 | electronically must also be submitted to the Department on | ||||||
17 | magnetic media or electronically for Illinois purposes, if | ||||||
18 | required by the Department. | ||||||
19 | With respect to taxes withheld in 2017 and subsequent | ||||||
20 | calendar years, the Department may, by rule, require that any | ||||||
21 | return (including any amended return) under this Section and | ||||||
22 | any W-2 Form that is required to be submitted to the Department | ||||||
23 | must be submitted on magnetic media or electronically. | ||||||
24 | The due date for submitting W-2 Forms shall be as | ||||||
25 | prescribed by the Department by rule. | ||||||
26 | (g) For amounts deducted or withheld after December 31, |
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1 | 2009, a taxpayer who makes an election under subsection (f) of | ||||||
2 | Section 5-15 of the Economic Development for a Growing Economy | ||||||
3 | Tax Credit Act for a taxable year shall be allowed a credit | ||||||
4 | against payments due under this Section for amounts withheld | ||||||
5 | during the first calendar year beginning after the end of that | ||||||
6 | taxable year equal to the amount of the credit for the | ||||||
7 | incremental income tax attributable to full-time employees of | ||||||
8 | the taxpayer awarded to the taxpayer by the Department of | ||||||
9 | Commerce and Economic Opportunity under the Economic | ||||||
10 | Development for a Growing Economy Tax Credit Act for the | ||||||
11 | taxable year and credits not previously claimed and allowed to | ||||||
12 | be carried forward under Section 211(4) of this Act as provided | ||||||
13 | in subsection (f) of Section 5-15 of the Economic Development | ||||||
14 | for a Growing Economy Tax Credit Act. The credit or credits may | ||||||
15 | not reduce the taxpayer's obligation for any payment due under | ||||||
16 | this Section to less than zero. If the amount of the credit or | ||||||
17 | credits exceeds the total payments due under this Section with | ||||||
18 | respect to amounts withheld during the calendar year, the | ||||||
19 | excess may be carried forward and applied against the | ||||||
20 | taxpayer's liability under this Section in the succeeding | ||||||
21 | calendar years as allowed to be carried forward under paragraph | ||||||
22 | (4) of Section 211 of this Act. The credit or credits shall be | ||||||
23 | applied to the earliest year for which there is a tax | ||||||
24 | liability. If there are credits from more than one taxable year | ||||||
25 | that are available to offset a liability, the earlier credit | ||||||
26 | shall be applied first. Each employer who deducts and withholds |
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1 | or is required to deduct and withhold tax under this Act and | ||||||
2 | who retains income tax withholdings under subsection (f) of | ||||||
3 | Section 5-15 of the Economic Development for a Growing Economy | ||||||
4 | Tax Credit Act must make a return with respect to such taxes | ||||||
5 | and retained amounts in the form and manner that the | ||||||
6 | Department, by rule, requires and pay to the Department or to a | ||||||
7 | depositary designated by the Department those withheld taxes | ||||||
8 | not retained by the taxpayer. For purposes of this subsection | ||||||
9 | (g), the term taxpayer shall include taxpayer and members of | ||||||
10 | the taxpayer's unitary business group as defined under | ||||||
11 | paragraph (27) of subsection (a) of Section 1501 of this Act. | ||||||
12 | This Section is exempt from the provisions of Section 250 of | ||||||
13 | this Act. | ||||||
14 | (h) An employer may claim a credit against payments due | ||||||
15 | under this Section for amounts withheld during the first | ||||||
16 | calendar year ending after the date on which a tax credit | ||||||
17 | certificate was issued under Section 35 of the Small Business | ||||||
18 | Job Creation Tax Credit Act. The credit shall be equal to the | ||||||
19 | amount shown on the certificate, but may not reduce the | ||||||
20 | taxpayer's obligation for any payment due under this Section to | ||||||
21 | less than zero. If the amount of the credit exceeds the total | ||||||
22 | payments due under this Section with respect to amounts | ||||||
23 | withheld during the calendar year, the excess may be carried | ||||||
24 | forward and applied against the taxpayer's liability under this | ||||||
25 | Section in the 5 succeeding calendar years. The credit shall be | ||||||
26 | applied to the earliest year for which there is a tax |
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1 | liability. If there are credits from more than one calendar | ||||||
2 | year that are available to offset a liability, the earlier | ||||||
3 | credit shall be applied first. This Section is exempt from the | ||||||
4 | provisions of Section 250 of this Act. | ||||||
5 | (Source: P.A. 96-834, eff. 12-14-09; 96-888, eff. 4-13-10; | ||||||
6 | 96-905, eff. 6-4-10; 96-1027, eff. 7-12-10; 97-333, eff. | ||||||
7 | 8-12-11; 97-507, eff. 8-23-11.)
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8 | Section 5. The Use Tax Act is amended by changing Section 9 | ||||||
9 | as follows:
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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
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17 | which such tax was collected, less a discount of 2.1% prior to
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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. In the | ||||||
23 | case of retailers who report and pay the
tax on a transaction | ||||||
24 | by transaction basis, as provided in this Section,
such |
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1 | discount shall be taken with each such tax remittance instead | ||||||
2 | of
when such retailer files his periodic return. The discount | ||||||
3 | allowed under this Section is allowed only for returns that are | ||||||
4 | filed in the manner required by this Act. The Department may | ||||||
5 | disallow the discount for retailers whose certificate of | ||||||
6 | registration is revoked at the time the return is filed, but | ||||||
7 | only if the Department's decision to revoke the certificate of | ||||||
8 | registration has become final. A retailer need not remit
that | ||||||
9 | part of any tax collected by him to the extent that he is | ||||||
10 | required
to remit and does remit the tax imposed by the | ||||||
11 | Retailers' Occupation
Tax Act, with respect to the sale of the | ||||||
12 | same property. | ||||||
13 | Where such tangible personal property is sold under a | ||||||
14 | conditional
sales contract, or under any other form of sale | ||||||
15 | wherein the payment of
the principal sum, or a part thereof, is | ||||||
16 | extended beyond the close of
the period for which the return is | ||||||
17 | filed, the retailer, in collecting
the tax (except as to motor | ||||||
18 | vehicles, watercraft, aircraft, and
trailers that are required | ||||||
19 | to be registered with an agency of this State),
may collect for | ||||||
20 | each
tax return period, only the tax applicable to that part of | ||||||
21 | the selling
price actually received during such tax return | ||||||
22 | period. | ||||||
23 | Except as provided in this Section, on or before the | ||||||
24 | twentieth day of each
calendar month, such retailer shall file | ||||||
25 | a return for the preceding
calendar month. Such return shall be | ||||||
26 | filed on forms prescribed by the
Department and shall furnish |
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1 | such information as the Department may
reasonably require. On | ||||||
2 | and after January 1, 2018, except for returns for motor | ||||||
3 | vehicles, watercraft, aircraft, and trailers that are required | ||||||
4 | to be registered with an agency of this State, with respect to | ||||||
5 | retailers whose annual gross receipts average $20,000 or more, | ||||||
6 | all returns required to be filed pursuant to this Act shall be | ||||||
7 | filed electronically. Retailers who demonstrate that they do | ||||||
8 | not have access to the Internet or demonstrate hardship in | ||||||
9 | filing electronically may petition the Department to waive the | ||||||
10 | electronic filing requirement. | ||||||
11 | The Department may require returns to be filed on a | ||||||
12 | quarterly basis.
If so required, a return for each calendar | ||||||
13 | quarter shall be filed on or
before the twentieth day of the | ||||||
14 | calendar month following the end of such
calendar quarter. The | ||||||
15 | taxpayer shall also file a return with the
Department for each | ||||||
16 | of the first two months of each calendar quarter, on or
before | ||||||
17 | the twentieth day of the following calendar month, stating: | ||||||
18 | 1. The name of the seller; | ||||||
19 | 2. The address of the principal place of business from | ||||||
20 | which he engages
in the business of selling tangible | ||||||
21 | personal property at retail in this State; | ||||||
22 | 3. The total amount of taxable receipts received by him | ||||||
23 | during the
preceding calendar month from sales of tangible | ||||||
24 | personal property by him
during such preceding calendar | ||||||
25 | month, including receipts from charge and
time sales, but | ||||||
26 | less all deductions allowed by law; |
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1 | 4. The amount of credit provided in Section 2d of this | ||||||
2 | Act; | ||||||
3 | 5. The amount of tax due; | ||||||
4 | 5-5. The signature of the taxpayer; and | ||||||
5 | 6. Such other reasonable information as the Department | ||||||
6 | may
require. | ||||||
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 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
12 | monthly tax
liability of $150,000 or more shall make all | ||||||
13 | payments required by rules of the
Department by electronic | ||||||
14 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
15 | an average monthly tax liability of $100,000 or more shall make | ||||||
16 | all
payments required by rules of the Department by electronic | ||||||
17 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
18 | an average monthly tax liability
of $50,000 or more shall make | ||||||
19 | all payments required by rules of the Department
by electronic | ||||||
20 | funds transfer. Beginning October 1, 2000, a taxpayer who has
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21 | an annual tax liability of $200,000 or more shall make all | ||||||
22 | payments required by
rules of the Department by electronic | ||||||
23 | funds transfer. The term "annual tax
liability" shall be the | ||||||
24 | sum of the taxpayer's liabilities under this Act, and
under all | ||||||
25 | other State and local occupation and use tax laws administered | ||||||
26 | by the
Department, for the immediately preceding calendar year. |
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1 | The term "average
monthly tax liability" means
the sum of the | ||||||
2 | taxpayer's liabilities under this Act, and under all other | ||||||
3 | State
and local occupation and use tax laws administered by the | ||||||
4 | Department, for the
immediately preceding calendar year | ||||||
5 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
6 | a tax liability in the
amount set forth in subsection (b) of | ||||||
7 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
8 | all payments required by rules of the Department by
electronic | ||||||
9 | funds transfer. | ||||||
10 | Before August 1 of each year beginning in 1993, the | ||||||
11 | Department shall notify
all taxpayers required to make payments | ||||||
12 | by electronic funds transfer. All
taxpayers required to make | ||||||
13 | payments by electronic funds transfer shall make
those payments | ||||||
14 | for a minimum of one year beginning on October 1. | ||||||
15 | Any taxpayer not required to make payments by electronic | ||||||
16 | funds transfer may
make payments by electronic funds transfer | ||||||
17 | with the permission of the
Department. | ||||||
18 | All taxpayers required to make payment by electronic funds | ||||||
19 | transfer and any
taxpayers authorized to voluntarily make | ||||||
20 | payments by electronic funds transfer
shall make those payments | ||||||
21 | in the manner authorized by the Department. | ||||||
22 | The Department shall adopt such rules as are necessary to | ||||||
23 | effectuate a
program of electronic funds transfer and the | ||||||
24 | requirements of this Section. | ||||||
25 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
26 | tax liability
to the Department
under this Act, the Retailers' |
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1 | Occupation Tax Act, the Service
Occupation Tax Act, the Service | ||||||
2 | Use Tax Act was $10,000 or more
during
the preceding 4 complete | ||||||
3 | calendar quarters, he shall file a return with the
Department | ||||||
4 | each month by the 20th day of the month next following the | ||||||
5 | month
during which such tax liability is incurred and shall | ||||||
6 | make payments to the
Department on or before the 7th, 15th, | ||||||
7 | 22nd and last day of the month
during which such liability is | ||||||
8 | incurred.
On and after October 1, 2000, if the taxpayer's | ||||||
9 | average monthly tax liability
to the Department under this Act, | ||||||
10 | the Retailers' Occupation Tax Act,
the
Service Occupation Tax | ||||||
11 | Act, and the Service Use Tax Act was $20,000 or more
during the | ||||||
12 | preceding 4 complete calendar quarters, he shall file a return | ||||||
13 | with
the Department each month by the 20th day of the month | ||||||
14 | next following the month
during which such tax liability is | ||||||
15 | incurred and shall make payment to the
Department on or before | ||||||
16 | the 7th, 15th, 22nd and last day of the
month during
which such | ||||||
17 | liability is incurred.
If the month during which such tax
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18 | liability is incurred began prior to January 1, 1985, each | ||||||
19 | payment shall be
in an amount equal to 1/4 of the taxpayer's
| ||||||
20 | actual liability for the month or an amount set by the | ||||||
21 | Department not to
exceed 1/4 of the average monthly liability | ||||||
22 | of the taxpayer to the
Department for the preceding 4 complete | ||||||
23 | calendar quarters (excluding the
month of highest liability and | ||||||
24 | the month of lowest liability in such 4
quarter period). If the | ||||||
25 | month during which such tax liability is incurred
begins on or | ||||||
26 | after January 1, 1985, and prior to January 1, 1987, each
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1 | payment shall be in an amount equal to 22.5% of the taxpayer's | ||||||
2 | actual liability
for the month or 27.5% of the taxpayer's | ||||||
3 | liability for the same calendar
month of the preceding year. If | ||||||
4 | the month during which such tax liability
is incurred begins on | ||||||
5 | or after January 1, 1987, and prior to January 1,
1988, each | ||||||
6 | payment shall be in an amount equal to 22.5% of the taxpayer's
| ||||||
7 | actual liability for the month or 26.25% of the taxpayer's | ||||||
8 | liability for
the same calendar month of the preceding year. If | ||||||
9 | the month during which such
tax liability is incurred begins on | ||||||
10 | or after January 1, 1988, and prior to
January 1, 1989,
or | ||||||
11 | begins on or after January 1, 1996, each payment shall be in an | ||||||
12 | amount equal
to 22.5% of the taxpayer's actual liability for | ||||||
13 | the month or 25% of the
taxpayer's liability for the same | ||||||
14 | calendar month of the preceding year. If the
month during which | ||||||
15 | such tax liability is incurred begins on or after January 1,
| ||||||
16 | 1989,
and prior to January 1, 1996, each payment shall be in an | ||||||
17 | amount equal to 22.5%
of the taxpayer's actual liability for | ||||||
18 | the month or 25% of the taxpayer's
liability for the same | ||||||
19 | calendar month of the preceding year or 100% of the
taxpayer's | ||||||
20 | actual liability for the quarter monthly reporting period. The
| ||||||
21 | amount of such quarter monthly payments shall be credited | ||||||
22 | against the final tax
liability
of the taxpayer's return for | ||||||
23 | that month. Before October 1, 2000, once
applicable, the | ||||||
24 | requirement
of the making of quarter monthly payments to the | ||||||
25 | Department shall continue
until such taxpayer's average | ||||||
26 | monthly liability to the Department during
the preceding 4 |
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1 | complete calendar quarters (excluding the month of highest
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2 | liability and the month of lowest liability) is less than
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3 | $9,000, or until
such taxpayer's average monthly liability to | ||||||
4 | the Department as computed for
each calendar quarter of the 4 | ||||||
5 | preceding complete calendar quarter period
is less than | ||||||
6 | $10,000. However, if a taxpayer can show the
Department that
a | ||||||
7 | substantial change in the taxpayer's business has occurred | ||||||
8 | which causes
the taxpayer to anticipate that his average | ||||||
9 | monthly tax liability for the
reasonably foreseeable future | ||||||
10 | will fall below the $10,000 threshold
stated above, then
such | ||||||
11 | taxpayer
may petition the Department for change in such | ||||||
12 | taxpayer's reporting status.
On and after October 1, 2000, once | ||||||
13 | applicable, the requirement of the making
of quarter monthly | ||||||
14 | payments to the Department shall continue until such
taxpayer's | ||||||
15 | average monthly liability to the Department during the | ||||||
16 | preceding 4
complete calendar quarters (excluding the month of | ||||||
17 | highest liability and the
month of lowest liability) is less | ||||||
18 | than $19,000 or until such taxpayer's
average monthly liability | ||||||
19 | to the Department as computed for each calendar
quarter of the | ||||||
20 | 4 preceding complete calendar quarter period is less than
| ||||||
21 | $20,000. However, if a taxpayer can show the Department that a | ||||||
22 | substantial
change in the taxpayer's business has occurred | ||||||
23 | which causes the taxpayer to
anticipate that his average | ||||||
24 | monthly tax liability for the reasonably
foreseeable future | ||||||
25 | will fall below the $20,000 threshold stated above, then
such | ||||||
26 | taxpayer may petition the Department for a change in such |
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1 | taxpayer's
reporting status.
The Department shall change such | ||||||
2 | taxpayer's reporting status unless it
finds that such change is | ||||||
3 | seasonal in nature and not likely to be long
term. If any such | ||||||
4 | quarter monthly payment is not paid at the time or in
the | ||||||
5 | amount required by this Section, then the taxpayer shall be | ||||||
6 | liable for
penalties and interest on
the difference between the | ||||||
7 | minimum amount due and the amount of such
quarter monthly | ||||||
8 | payment actually and timely paid, except insofar as the
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9 | taxpayer has previously made payments for that month to the | ||||||
10 | Department in
excess of the minimum payments previously due as | ||||||
11 | provided in this Section.
The Department shall make reasonable | ||||||
12 | rules and regulations to govern the
quarter monthly payment | ||||||
13 | amount and quarter monthly payment dates for
taxpayers who file | ||||||
14 | on other than a calendar monthly basis. | ||||||
15 | If any such payment provided for in this Section exceeds | ||||||
16 | the taxpayer's
liabilities under this Act, the Retailers' | ||||||
17 | Occupation Tax Act, the Service
Occupation Tax Act and the | ||||||
18 | Service Use Tax Act, as shown by an original
monthly return, | ||||||
19 | the Department shall issue to the taxpayer a credit
memorandum | ||||||
20 | no later than 30 days after the date of payment, which
| ||||||
21 | memorandum may be submitted by the taxpayer to the Department | ||||||
22 | in payment of
tax liability subsequently to be remitted by the | ||||||
23 | taxpayer to the Department
or be assigned by the taxpayer to a | ||||||
24 | similar taxpayer under this Act, the
Retailers' Occupation Tax | ||||||
25 | Act, the Service Occupation Tax Act or the
Service Use Tax Act, | ||||||
26 | in accordance with reasonable rules and regulations to
be |
| |||||||
| |||||||
1 | prescribed by the Department, except that if such excess | ||||||
2 | payment is
shown on an original monthly return and is made | ||||||
3 | after December 31, 1986, no
credit memorandum shall be issued, | ||||||
4 | unless requested by the taxpayer. If no
such request is made, | ||||||
5 | the taxpayer may credit such excess payment against
tax | ||||||
6 | liability subsequently to be remitted by the taxpayer to the | ||||||
7 | Department
under this Act, the Retailers' Occupation Tax Act, | ||||||
8 | the Service Occupation
Tax Act or the Service Use Tax Act, in | ||||||
9 | accordance with reasonable rules and
regulations prescribed by | ||||||
10 | the Department. If the Department subsequently
determines that | ||||||
11 | all or any part of the credit taken was not actually due to
the | ||||||
12 | taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall | ||||||
13 | be
reduced by 2.1% or 1.75% of the difference between the | ||||||
14 | credit taken and
that actually due, and the taxpayer shall be | ||||||
15 | liable for penalties and
interest on such difference. | ||||||
16 | If the retailer is otherwise required to file a monthly | ||||||
17 | return and if the
retailer's average monthly tax liability to | ||||||
18 | the Department
does not exceed $200, the Department may | ||||||
19 | authorize his returns to be
filed on a quarter annual basis, | ||||||
20 | with the return for January, February,
and March of a given | ||||||
21 | year being due by April 20 of such year; with the
return for | ||||||
22 | April, May and June of a given year being due by July 20 of
such | ||||||
23 | year; with the return for July, August and September of a given
| ||||||
24 | year being due by October 20 of such year, and with the return | ||||||
25 | for
October, November and December of a given year being due by | ||||||
26 | January 20
of the following year. |
| |||||||
| |||||||
1 | If the retailer is otherwise required to file a monthly or | ||||||
2 | quarterly
return and if the retailer's average monthly tax | ||||||
3 | liability to the
Department does not exceed $50, the Department | ||||||
4 | may authorize his returns to
be filed on an annual basis, with | ||||||
5 | the return for a given year being due by
January 20 of the | ||||||
6 | following year. | ||||||
7 | Such quarter annual and annual returns, as to form and | ||||||
8 | substance,
shall be subject to the same requirements as monthly | ||||||
9 | returns. | ||||||
10 | Notwithstanding any other provision in this Act concerning | ||||||
11 | the time
within which a retailer may file his return, in the | ||||||
12 | case of any retailer
who ceases to engage in a kind of business | ||||||
13 | which makes him responsible
for filing returns under this Act, | ||||||
14 | such retailer shall file a final
return under this Act with the | ||||||
15 | Department not more than one month after
discontinuing such | ||||||
16 | business. | ||||||
17 | In addition, with respect to motor vehicles, watercraft,
| ||||||
18 | aircraft, and trailers that are required to be registered with | ||||||
19 | an agency of
this State, every
retailer selling this kind of | ||||||
20 | tangible personal property shall file,
with the Department, | ||||||
21 | upon a form to be prescribed and supplied by the
Department, a | ||||||
22 | separate return for each such item of tangible personal
| ||||||
23 | property which the retailer sells, except that if, in the same
| ||||||
24 | transaction, (i) a retailer of aircraft, watercraft, motor | ||||||
25 | vehicles or
trailers transfers more than
one aircraft, | ||||||
26 | watercraft, motor
vehicle or trailer to another aircraft, |
| |||||||
| |||||||
1 | watercraft, motor vehicle or
trailer retailer for the purpose | ||||||
2 | of resale
or (ii) a retailer of aircraft, watercraft, motor | ||||||
3 | vehicles, or trailers
transfers more than one aircraft, | ||||||
4 | watercraft, motor vehicle, or trailer to a
purchaser for use as | ||||||
5 | a qualifying rolling stock as provided in Section 3-55 of
this | ||||||
6 | Act, then
that seller may report the transfer of all the
| ||||||
7 | aircraft, watercraft, motor
vehicles
or trailers involved in | ||||||
8 | that transaction to the Department on the same
uniform
| ||||||
9 | invoice-transaction reporting return form.
For purposes of | ||||||
10 | this Section, "watercraft" means a Class 2, Class 3, or
Class
4 | ||||||
11 | watercraft as defined in Section 3-2 of the Boat Registration | ||||||
12 | and Safety Act,
a
personal watercraft, or any boat equipped | ||||||
13 | with an inboard motor. | ||||||
14 | The transaction reporting return in the case of motor | ||||||
15 | vehicles
or trailers that are required to be registered with an | ||||||
16 | agency of this
State, shall
be the same document as the Uniform | ||||||
17 | Invoice referred to in Section 5-402
of the Illinois Vehicle | ||||||
18 | Code and must show the name and address of the
seller; the name | ||||||
19 | and address of the purchaser; the amount of the selling
price | ||||||
20 | including the amount allowed by the retailer for traded-in
| ||||||
21 | property, if any; the amount allowed by the retailer for the | ||||||
22 | traded-in
tangible personal property, if any, to the extent to | ||||||
23 | which Section 2 of
this Act allows an exemption for the value | ||||||
24 | of traded-in property; the
balance payable after deducting such | ||||||
25 | trade-in allowance from the total
selling price; the amount of | ||||||
26 | tax due from the retailer with respect to
such transaction; the |
| |||||||
| |||||||
1 | amount of tax collected from the purchaser by the
retailer on | ||||||
2 | such transaction (or satisfactory evidence that such tax is
not | ||||||
3 | due in that particular instance, if that is claimed to be the | ||||||
4 | fact);
the place and date of the sale; a sufficient | ||||||
5 | identification of the
property sold; such other information as | ||||||
6 | is required in Section 5-402 of
the Illinois Vehicle Code, and | ||||||
7 | such other information as the Department
may reasonably | ||||||
8 | require. | ||||||
9 | The transaction reporting return in the case of watercraft
| ||||||
10 | and aircraft must show
the name and address of the seller; the | ||||||
11 | name and address of the
purchaser; the amount of the selling | ||||||
12 | price including the amount allowed
by the retailer for | ||||||
13 | traded-in property, if any; the amount allowed by
the retailer | ||||||
14 | for the traded-in tangible personal property, if any, to
the | ||||||
15 | extent to which Section 2 of this Act allows an exemption for | ||||||
16 | the
value of traded-in property; the balance payable after | ||||||
17 | deducting such
trade-in allowance from the total selling price; | ||||||
18 | the amount of tax due
from the retailer with respect to such | ||||||
19 | transaction; the amount of tax
collected from the purchaser by | ||||||
20 | the retailer on such transaction (or
satisfactory evidence that | ||||||
21 | such tax is not due in that particular
instance, if that is | ||||||
22 | claimed to be the fact); the place and date of the
sale, a | ||||||
23 | sufficient identification of the property sold, and such other
| ||||||
24 | information as the Department may reasonably require. | ||||||
25 | Such transaction reporting return shall be filed not later | ||||||
26 | than 20
days after the date of delivery of the item that is |
| |||||||
| |||||||
1 | being sold, but may
be filed by the retailer at any time sooner | ||||||
2 | than that if he chooses to
do so. The transaction reporting | ||||||
3 | return and tax remittance or proof of
exemption from the tax | ||||||
4 | that is imposed by this Act may be transmitted to
the | ||||||
5 | Department by way of the State agency with which, or State | ||||||
6 | officer
with whom, the tangible personal property must be | ||||||
7 | titled or registered
(if titling or registration is required) | ||||||
8 | if the Department and such
agency or State officer determine | ||||||
9 | that this procedure will expedite the
processing of | ||||||
10 | applications for title or registration. | ||||||
11 | With each such transaction reporting return, the retailer | ||||||
12 | shall remit
the proper amount of tax due (or shall submit | ||||||
13 | satisfactory evidence that
the sale is not taxable if that is | ||||||
14 | the case), to the Department or its
agents, whereupon the | ||||||
15 | Department shall issue, in the purchaser's name, a
tax receipt | ||||||
16 | (or a certificate of exemption if the Department is
satisfied | ||||||
17 | that the particular sale is tax exempt) which such purchaser
| ||||||
18 | may submit to the agency with which, or State officer with | ||||||
19 | whom, he must
title or register the tangible personal property | ||||||
20 | that is involved (if
titling or registration is required) in | ||||||
21 | support of such purchaser's
application for an Illinois | ||||||
22 | certificate or other evidence of title or
registration to such | ||||||
23 | tangible personal property. | ||||||
24 | No retailer's failure or refusal to remit tax under this | ||||||
25 | Act
precludes a user, who has paid the proper tax to the | ||||||
26 | retailer, from
obtaining his certificate of title or other |
| |||||||
| |||||||
1 | evidence of title or
registration (if titling or registration | ||||||
2 | is required) upon satisfying
the Department that such user has | ||||||
3 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
4 | Department shall adopt appropriate rules to carry out
the | ||||||
5 | mandate of this paragraph. | ||||||
6 | If the user who would otherwise pay tax to the retailer | ||||||
7 | wants the
transaction reporting return filed and the payment of | ||||||
8 | tax or proof of
exemption made to the Department before the | ||||||
9 | retailer is willing to take
these actions and such user has not | ||||||
10 | paid the tax to the retailer, such
user may certify to the fact | ||||||
11 | of such delay by the retailer, and may
(upon the Department | ||||||
12 | being satisfied of the truth of such certification)
transmit | ||||||
13 | the information required by the transaction reporting return
| ||||||
14 | and the remittance for tax or proof of exemption directly to | ||||||
15 | the
Department and obtain his tax receipt or exemption | ||||||
16 | determination, in
which event the transaction reporting return | ||||||
17 | and tax remittance (if a
tax payment was required) shall be | ||||||
18 | credited by the Department to the
proper retailer's account | ||||||
19 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
20 | provided for in this Section being allowed. When the user pays
| ||||||
21 | the tax directly to the Department, he shall pay the tax in the | ||||||
22 | same
amount and in the same form in which it would be remitted | ||||||
23 | if the tax had
been remitted to the Department by the retailer. | ||||||
24 | Where a retailer collects the tax with respect to the | ||||||
25 | selling price
of tangible personal property which he sells and | ||||||
26 | the purchaser
thereafter returns such tangible personal |
| |||||||
| |||||||
1 | property and the retailer
refunds the selling price thereof to | ||||||
2 | the purchaser, such retailer shall
also refund, to the | ||||||
3 | purchaser, the tax so collected from the purchaser.
When filing | ||||||
4 | his return for the period in which he refunds such tax to
the | ||||||
5 | purchaser, the retailer may deduct the amount of the tax so | ||||||
6 | refunded
by him to the purchaser from any other use tax which | ||||||
7 | such retailer may
be required to pay or remit to the | ||||||
8 | Department, as shown by such return,
if the amount of the tax | ||||||
9 | to be deducted was previously remitted to the
Department by | ||||||
10 | such retailer. If the retailer has not previously
remitted the | ||||||
11 | amount of such tax to the Department, he is entitled to no
| ||||||
12 | deduction under this Act upon refunding such tax to the | ||||||
13 | purchaser. | ||||||
14 | Any retailer filing a return under this Section shall also | ||||||
15 | include
(for the purpose of paying tax thereon) the total tax | ||||||
16 | covered by such
return upon the selling price of tangible | ||||||
17 | personal property purchased by
him at retail from a retailer, | ||||||
18 | but as to which the tax imposed by this
Act was not collected | ||||||
19 | from the retailer filing such return, and such
retailer shall | ||||||
20 | remit the amount of such tax to the Department when
filing such | ||||||
21 | return. | ||||||
22 | If experience indicates such action to be practicable, the | ||||||
23 | Department
may prescribe and furnish a combination or joint | ||||||
24 | return which will
enable retailers, who are required to file | ||||||
25 | returns hereunder and also
under the Retailers' Occupation Tax | ||||||
26 | Act, to furnish all the return
information required by both |
| |||||||
| |||||||
1 | Acts on the one form. | ||||||
2 | Where the retailer has more than one business registered | ||||||
3 | with the
Department under separate registration under this Act, | ||||||
4 | such retailer may
not file each return that is due as a single | ||||||
5 | return covering all such
registered businesses, but shall file | ||||||
6 | separate returns for each such
registered business. | ||||||
7 | Beginning January 1, 1990, each month the Department shall | ||||||
8 | pay into the
State and Local Sales Tax Reform Fund, a special | ||||||
9 | fund in the State Treasury
which is hereby created, the net | ||||||
10 | revenue realized for the preceding month
from the 1% tax on | ||||||
11 | sales of food for human consumption which is to be
consumed off | ||||||
12 | the premises where it is sold (other than alcoholic beverages,
| ||||||
13 | soft drinks and food which has been prepared for immediate | ||||||
14 | consumption) and
prescription and nonprescription medicines, | ||||||
15 | drugs, medical appliances, products classified as Class III | ||||||
16 | medical devices by the United States Food and Drug | ||||||
17 | Administration that are used for cancer treatment pursuant to a | ||||||
18 | prescription, as well as any accessories and components related | ||||||
19 | to those devices, and
insulin, urine testing materials, | ||||||
20 | syringes and needles used by diabetics. | ||||||
21 | Beginning January 1, 1990, each month the Department shall | ||||||
22 | pay into
the County and Mass Transit District Fund 4% of the | ||||||
23 | net revenue realized
for the preceding month from the 6.25% | ||||||
24 | general rate
on the selling price of tangible personal property | ||||||
25 | which is purchased
outside Illinois at retail from a retailer | ||||||
26 | and which is titled or
registered by an agency of this State's |
| |||||||
| |||||||
1 | government. | ||||||
2 | Beginning January 1, 1990, each month the Department shall | ||||||
3 | pay into
the State and Local Sales Tax Reform Fund, a special | ||||||
4 | fund in the State
Treasury, 20% of the net revenue realized
for | ||||||
5 | the preceding month from the 6.25% general rate on the selling
| ||||||
6 | price of tangible personal property, other than tangible | ||||||
7 | personal property
which is purchased outside Illinois at retail | ||||||
8 | from a retailer and which is
titled or registered by an agency | ||||||
9 | of this State's government. | ||||||
10 | Beginning August 1, 2000, each
month the Department shall | ||||||
11 | pay into the
State and Local Sales Tax Reform Fund 100% of the | ||||||
12 | net revenue realized for the
preceding month from the 1.25% | ||||||
13 | rate on the selling price of motor fuel and
gasohol. Beginning | ||||||
14 | September 1, 2010, each
month the Department shall pay into the
| ||||||
15 | State and Local Sales Tax Reform Fund 100% of the net revenue | ||||||
16 | realized for the
preceding month from the 1.25% rate on the | ||||||
17 | selling price of sales tax holiday items. | ||||||
18 | Beginning January 1, 1990, each month the Department shall | ||||||
19 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
20 | realized for the
preceding month from the 6.25% general rate on | ||||||
21 | the selling price of
tangible personal property which is | ||||||
22 | purchased outside Illinois at retail
from a retailer and which | ||||||
23 | is titled or registered by an agency of this
State's | ||||||
24 | government. | ||||||
25 | Beginning October 1, 2009, each month the Department shall | ||||||
26 | pay into the Capital Projects Fund an amount that is equal to |
| |||||||
| |||||||
1 | an amount estimated by the Department to represent 80% of the | ||||||
2 | net revenue realized for the preceding month from the sale of | ||||||
3 | candy, grooming and hygiene products, and soft drinks that had | ||||||
4 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
5 | are now taxed at 6.25%. | ||||||
6 | Beginning July 1, 2011, each
month the Department shall pay | ||||||
7 | into the Clean Air Act Permit Fund 80% of the net revenue | ||||||
8 | realized for the
preceding month from the 6.25% general rate on | ||||||
9 | the selling price of sorbents used in Illinois in the process | ||||||
10 | of sorbent injection as used to comply with the Environmental | ||||||
11 | Protection Act or the federal Clean Air Act, but the total | ||||||
12 | payment into the Clean Air Act Permit Fund under this Act and | ||||||
13 | the Retailers' Occupation Tax Act shall not exceed $2,000,000 | ||||||
14 | in any fiscal year. | ||||||
15 | Beginning July 1, 2013, each month the Department shall pay | ||||||
16 | into the Underground Storage Tank Fund from the proceeds | ||||||
17 | collected under this Act, the Service Use Tax Act, the Service | ||||||
18 | Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||||||
19 | amount equal to the average monthly deficit in the Underground | ||||||
20 | Storage Tank Fund during the prior year, as certified annually | ||||||
21 | by the Illinois Environmental Protection Agency, but the total | ||||||
22 | payment into the Underground Storage Tank Fund under this Act, | ||||||
23 | the Service Use Tax Act, the Service Occupation Tax Act, and | ||||||
24 | the Retailers' Occupation Tax Act shall not exceed $18,000,000 | ||||||
25 | in any State fiscal year. As used in this paragraph, the | ||||||
26 | "average monthly deficit" shall be equal to the difference |
| |||||||
| |||||||
1 | between the average monthly claims for payment by the fund and | ||||||
2 | the average monthly revenues deposited into the fund, excluding | ||||||
3 | payments made pursuant to this paragraph. | ||||||
4 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
5 | received by the Department under this Act, the Service Use Tax | ||||||
6 | Act, the Service Occupation Tax Act, and the Retailers' | ||||||
7 | Occupation Tax Act, each month the Department shall deposit | ||||||
8 | $500,000 into the State Crime Laboratory Fund. | ||||||
9 | Of the remainder of the moneys received by the Department | ||||||
10 | pursuant to
this Act, (a) 1.75% thereof shall be paid
into the | ||||||
11 | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on | ||||||
12 | and after July 1, 1989, 3.8% thereof shall be paid into the
| ||||||
13 | Build Illinois Fund; provided, however, that if in any fiscal | ||||||
14 | year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case | ||||||
15 | may be, of the
moneys received by the Department and required | ||||||
16 | to be paid into the Build
Illinois Fund pursuant to Section 3 | ||||||
17 | of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax | ||||||
18 | Act, Section 9 of the Service Use
Tax Act, and Section 9 of the | ||||||
19 | Service Occupation Tax Act, such Acts being
hereinafter called | ||||||
20 | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case | ||||||
21 | may be, of moneys being hereinafter called the "Tax Act | ||||||
22 | Amount",
and (2) the amount transferred to the Build Illinois | ||||||
23 | Fund from the State
and Local Sales Tax Reform Fund shall be | ||||||
24 | less than the Annual Specified
Amount (as defined in Section 3 | ||||||
25 | of the Retailers' Occupation Tax Act), an
amount equal to the | ||||||
26 | difference shall be immediately paid into the Build
Illinois |
| |||||||
| |||||||
1 | Fund from other moneys received by the Department pursuant to | ||||||
2 | the
Tax Acts; and further provided, that if on the last | ||||||
3 | business day of any
month the sum of (1) the Tax Act Amount | ||||||
4 | required to be deposited into the
Build Illinois Bond Account | ||||||
5 | in the Build Illinois Fund during such month
and (2) the amount | ||||||
6 | transferred during such month to the Build Illinois Fund
from | ||||||
7 | the State and Local Sales Tax Reform Fund shall have been less | ||||||
8 | than
1/12 of the Annual Specified Amount, an amount equal to | ||||||
9 | the difference
shall be immediately paid into the Build | ||||||
10 | Illinois Fund from other moneys
received by the Department | ||||||
11 | pursuant to the Tax Acts; and,
further provided, that in no | ||||||
12 | event shall the payments required under the
preceding proviso | ||||||
13 | result in aggregate payments into the Build Illinois Fund
| ||||||
14 | pursuant to this clause (b) for any fiscal year in excess of | ||||||
15 | the greater
of (i) the Tax Act Amount or (ii) the Annual | ||||||
16 | Specified Amount for such
fiscal year; and, further provided, | ||||||
17 | that the amounts payable into the Build
Illinois Fund under | ||||||
18 | this clause (b) shall be payable only until such time
as the | ||||||
19 | aggregate amount on deposit under each trust
indenture securing | ||||||
20 | Bonds issued and outstanding pursuant to the Build
Illinois | ||||||
21 | Bond Act is sufficient, taking into account any future | ||||||
22 | investment
income, to fully provide, in accordance with such | ||||||
23 | indenture, for the
defeasance of or the payment of the | ||||||
24 | principal of, premium, if any, and
interest on the Bonds | ||||||
25 | secured by such indenture and on any Bonds expected
to be | ||||||
26 | issued thereafter and all fees and costs payable with respect |
| |||||||
| |||||||
1 | thereto,
all as certified by the Director of the
Bureau of the | ||||||
2 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
3 | the last
business day of any month in which Bonds are | ||||||
4 | outstanding pursuant to the
Build Illinois Bond Act, the | ||||||
5 | aggregate of the moneys deposited
in the Build Illinois Bond | ||||||
6 | Account in the Build Illinois Fund in such month
shall be less | ||||||
7 | than the amount required to be transferred in such month from
| ||||||
8 | the Build Illinois Bond Account to the Build Illinois Bond | ||||||
9 | Retirement and
Interest Fund pursuant to Section 13 of the | ||||||
10 | Build Illinois Bond Act, an
amount equal to such deficiency | ||||||
11 | shall be immediately paid
from other moneys received by the | ||||||
12 | Department pursuant to the Tax Acts
to the Build Illinois Fund; | ||||||
13 | provided, however, that any amounts paid to the
Build Illinois | ||||||
14 | Fund in any fiscal year pursuant to this sentence shall be
| ||||||
15 | deemed to constitute payments pursuant to clause (b) of the | ||||||
16 | preceding
sentence and shall reduce the amount otherwise | ||||||
17 | payable for such fiscal year
pursuant to clause (b) of the | ||||||
18 | preceding sentence. The moneys received by
the Department | ||||||
19 | pursuant to this Act and required to be deposited into the
| ||||||
20 | Build Illinois Fund are subject to the pledge, claim and charge | ||||||
21 | set forth
in Section 12 of the Build Illinois Bond Act. | ||||||
22 | Subject to payment of amounts into the Build Illinois Fund | ||||||
23 | as provided in
the preceding paragraph or in any amendment | ||||||
24 | thereto hereafter enacted, the
following specified monthly | ||||||
25 | installment of the amount requested in the
certificate of the | ||||||
26 | Chairman of the Metropolitan Pier and Exposition
Authority |
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1 | provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | in
excess of the sums designated as "Total Deposit", shall be
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3 | deposited in the aggregate from collections under Section 9 of | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4 | the Use Tax
Act, Section 9 of the Service Use Tax Act, Section | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5 | 9 of the Service
Occupation Tax Act, and Section 3 of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6 | Retailers' Occupation Tax Act into
the McCormick Place | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
7 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
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| ||||||||||||||||||||||
5 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||
6 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||
7 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||
8 | Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||
9 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||
10 | the
State Treasurer in the respective month under subsection | |||||||||||||||||||||
11 | (g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||
12 | Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||||||||||||
13 | required under this Section for previous
months and years, | |||||||||||||||||||||
14 | shall be deposited into the McCormick Place Expansion
Project | |||||||||||||||||||||
15 | Fund, until the full amount requested for the fiscal year, but | |||||||||||||||||||||
16 | not
in excess of the amount specified above as "Total Deposit", | |||||||||||||||||||||
17 | has been deposited. | |||||||||||||||||||||
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 |
| |||||||
| |||||||
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) this amendatory Act of | ||||||
20 | the 98th General Assembly , each month, from the collections | ||||||
21 | made under Section 9 of the Use Tax Act, Section 9 of the | ||||||
22 | Service Use Tax Act, Section 9 of the Service Occupation Tax | ||||||
23 | Act, and Section 3 of the Retailers' Occupation Tax Act, the | ||||||
24 | Department shall pay into the Tax Compliance and Administration | ||||||
25 | Fund, to be used, subject to appropriation, to fund additional | ||||||
26 | auditors and compliance personnel at the Department of Revenue, |
| |||||||
| |||||||
1 | an amount equal to 1/12 of 5% of 80% of the cash receipts | ||||||
2 | collected during the preceding fiscal year by the Audit Bureau | ||||||
3 | of the Department under the Use Tax Act, the Service Use Tax | ||||||
4 | Act, the Service Occupation Tax Act, the Retailers' Occupation | ||||||
5 | Tax Act, and associated local occupation and use taxes | ||||||
6 | administered by the Department. | ||||||
7 | Of the remainder of the moneys received by the Department | ||||||
8 | pursuant
to this Act, 75% thereof shall be paid into the State | ||||||
9 | Treasury and 25%
shall be reserved in a special account and | ||||||
10 | used only for the transfer to
the Common School Fund as part of | ||||||
11 | the monthly transfer from the General
Revenue Fund in | ||||||
12 | accordance with Section 8a of the State
Finance Act. | ||||||
13 | As soon as possible after the first day of each month, upon | ||||||
14 | certification
of the Department of Revenue, the Comptroller | ||||||
15 | shall order transferred and
the Treasurer shall transfer from | ||||||
16 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
17 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
18 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
19 | transfer is no longer required
and shall not be made. | ||||||
20 | Net revenue realized for a month shall be the revenue | ||||||
21 | collected
by the State pursuant to this Act, less the amount | ||||||
22 | paid out during that
month as refunds to taxpayers for | ||||||
23 | overpayment of liability. | ||||||
24 | For greater simplicity of administration, manufacturers, | ||||||
25 | importers
and wholesalers whose products are sold at retail in | ||||||
26 | Illinois by
numerous retailers, and who wish to do so, may |
| |||||||
| |||||||
1 | assume the responsibility
for accounting and paying to the | ||||||
2 | Department all tax accruing under this
Act with respect to such | ||||||
3 | sales, if the retailers who are affected do not
make written | ||||||
4 | objection to the Department to this arrangement. | ||||||
5 | (Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13; | ||||||
6 | 98-496, eff. 1-1-14; 98-756, eff. 7-16-14; 98-1098, eff. | ||||||
7 | 8-26-14; 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; 99-933, | ||||||
8 | eff. 1-27-17; revised 2-3-17.)
| ||||||
9 | Section 10. The Service Use Tax Act is amended by changing | ||||||
10 | Section 9 as follows:
| ||||||
11 | (35 ILCS 110/9) (from Ch. 120, par. 439.39) | ||||||
12 | Sec. 9. Each serviceman required or authorized to collect | ||||||
13 | the tax
herein imposed shall pay to the Department the amount | ||||||
14 | of such tax
(except as otherwise provided) at the time when he | ||||||
15 | is required to file
his return for the period during which such | ||||||
16 | tax was collected, less a
discount of 2.1% prior to January 1, | ||||||
17 | 1990 and 1.75% on and after January 1,
1990, or $5 per calendar | ||||||
18 | year, whichever is greater, which is allowed to
reimburse the | ||||||
19 | serviceman for expenses incurred in collecting the tax,
keeping | ||||||
20 | records, preparing and filing returns, remitting the tax and
| ||||||
21 | supplying data to the Department on request. The discount | ||||||
22 | allowed under this Section is allowed only for returns that are | ||||||
23 | filed in the manner required by this Act. The Department may | ||||||
24 | disallow the discount for servicemen whose certificate of |
| |||||||
| |||||||
1 | registration is revoked at the time the return is filed, but | ||||||
2 | only if the Department's decision to revoke the certificate of | ||||||
3 | registration has become final. A serviceman need not remit
that | ||||||
4 | part of any tax collected by him to the extent that he is | ||||||
5 | required to
pay and does pay the tax imposed by the Service | ||||||
6 | Occupation Tax Act with
respect to his sale of service | ||||||
7 | involving the incidental transfer by him of
the same property. | ||||||
8 | Except as provided hereinafter in this Section, on or | ||||||
9 | before the twentieth
day of each calendar month, such | ||||||
10 | serviceman shall file a return for the
preceding calendar month | ||||||
11 | in accordance with reasonable Rules and
Regulations to be | ||||||
12 | promulgated by the Department. Such return shall be
filed on a | ||||||
13 | form prescribed by the Department and shall contain such
| ||||||
14 | information as the Department may reasonably require. On and | ||||||
15 | after January 1, 2018, with respect to servicemen whose annual | ||||||
16 | gross receipts average $20,000 or more, all returns required to | ||||||
17 | be filed pursuant to this Act shall be filed electronically. | ||||||
18 | Servicemen who demonstrate that they do not have access to the | ||||||
19 | Internet or demonstrate hardship in filing electronically may | ||||||
20 | petition the Department to waive the electronic filing | ||||||
21 | requirement. | ||||||
22 | The Department may require returns to be filed on a | ||||||
23 | quarterly basis.
If so required, a return for each calendar | ||||||
24 | quarter shall be filed on or
before the twentieth day of the | ||||||
25 | calendar month following the end of such
calendar quarter. The | ||||||
26 | taxpayer shall also file a return with the
Department for each |
| |||||||
| |||||||
1 | of the first two months of each calendar quarter, on or
before | ||||||
2 | the twentieth day of the following calendar month, stating: | ||||||
3 | 1. The name of the seller; | ||||||
4 | 2. The address of the principal place of business from | ||||||
5 | which he engages
in business as a serviceman in this State; | ||||||
6 | 3. The total amount of taxable receipts received by him | ||||||
7 | during the
preceding calendar month, including receipts | ||||||
8 | from charge and time sales,
but less all deductions allowed | ||||||
9 | by law; | ||||||
10 | 4. The amount of credit provided in Section 2d of this | ||||||
11 | Act; | ||||||
12 | 5. The amount of tax due; | ||||||
13 | 5-5. The signature of the taxpayer; and | ||||||
14 | 6. Such other reasonable information as the Department | ||||||
15 | may
require. | ||||||
16 | If a taxpayer fails to sign a return within 30 days after | ||||||
17 | the proper notice
and demand for signature by the Department, | ||||||
18 | the return shall be considered
valid and any amount shown to be | ||||||
19 | due on the return shall be deemed assessed. | ||||||
20 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
21 | monthly tax
liability of $150,000 or more shall make all | ||||||
22 | payments required by rules of
the Department by electronic | ||||||
23 | funds transfer. Beginning October 1, 1994, a
taxpayer who has | ||||||
24 | an average monthly tax liability of $100,000 or more shall
make | ||||||
25 | all payments required by rules of the Department by electronic | ||||||
26 | funds
transfer. Beginning October 1, 1995, a taxpayer who has |
| |||||||
| |||||||
1 | an average monthly
tax liability of $50,000 or more shall make | ||||||
2 | all payments required by rules
of the Department by electronic | ||||||
3 | funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||||||
4 | an annual tax liability of
$200,000 or more shall make all | ||||||
5 | payments required by rules of the Department by
electronic | ||||||
6 | funds transfer. The term "annual tax liability" shall be the | ||||||
7 | sum of
the taxpayer's liabilities under this Act, and under all | ||||||
8 | other State and local
occupation and use tax laws administered | ||||||
9 | by the Department, for the immediately
preceding calendar year.
| ||||||
10 | The term "average monthly tax
liability" means the sum of the | ||||||
11 | taxpayer's liabilities under this Act, and
under all other | ||||||
12 | State and local occupation and use tax laws administered by the
| ||||||
13 | Department, for the immediately preceding calendar year | ||||||
14 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
15 | a tax liability in the
amount set forth in subsection (b) of | ||||||
16 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
17 | all payments required by rules of the Department by
electronic | ||||||
18 | funds transfer. | ||||||
19 | Before August 1 of each year beginning in 1993, the | ||||||
20 | Department shall
notify all taxpayers required to make payments | ||||||
21 | by electronic funds transfer.
All taxpayers required to make | ||||||
22 | payments by electronic funds transfer shall
make those payments | ||||||
23 | for a minimum of one year beginning on October 1. | ||||||
24 | Any taxpayer not required to make payments by electronic | ||||||
25 | funds transfer
may make payments by electronic funds transfer | ||||||
26 | with the permission of the
Department. |
| |||||||
| |||||||
1 | All taxpayers required to make payment by electronic funds | ||||||
2 | transfer and
any taxpayers authorized to voluntarily make | ||||||
3 | payments by electronic funds
transfer shall make those payments | ||||||
4 | in the manner authorized by the Department. | ||||||
5 | The Department shall adopt such rules as are necessary to | ||||||
6 | effectuate a
program of electronic funds transfer and the | ||||||
7 | requirements of this Section. | ||||||
8 | If the serviceman is otherwise required to file a monthly | ||||||
9 | return and
if the serviceman's average monthly tax liability to | ||||||
10 | the Department
does not exceed $200, the Department may | ||||||
11 | authorize his returns to be
filed on a quarter annual basis, | ||||||
12 | with the return for January, February
and March of a given year | ||||||
13 | being due by April 20 of such year; with the
return for April, | ||||||
14 | May and June of a given year being due by July 20 of
such year; | ||||||
15 | with the return for July, August and September of a given
year | ||||||
16 | being due by October 20 of such year, and with the return for
| ||||||
17 | October, November and December of a given year being due by | ||||||
18 | January 20
of the following year. | ||||||
19 | If the serviceman is otherwise required to file a monthly | ||||||
20 | or quarterly
return and if the serviceman's average monthly tax | ||||||
21 | liability to the Department
does not exceed $50, the Department | ||||||
22 | may authorize his returns to be
filed on an annual basis, with | ||||||
23 | the return for a given year being due by
January 20 of the | ||||||
24 | following year. | ||||||
25 | Such quarter annual and annual returns, as to form and | ||||||
26 | substance,
shall be subject to the same requirements as monthly |
| |||||||
| |||||||
1 | returns. | ||||||
2 | Notwithstanding any other provision in this Act concerning | ||||||
3 | the time
within which a serviceman may file his return, in the | ||||||
4 | case of any
serviceman who ceases to engage in a kind of | ||||||
5 | business which makes him
responsible for filing returns under | ||||||
6 | this Act, such serviceman shall
file a final return under this | ||||||
7 | Act with the Department not more than 1
month after | ||||||
8 | discontinuing such business. | ||||||
9 | Where a serviceman collects the tax with respect to the | ||||||
10 | selling price of
property which he sells and the purchaser | ||||||
11 | thereafter returns such
property and the serviceman refunds the | ||||||
12 | selling price thereof to the
purchaser, such serviceman shall | ||||||
13 | also refund, to the purchaser, the tax
so collected from the | ||||||
14 | purchaser. When filing his return for the period
in which he | ||||||
15 | refunds such tax to the purchaser, the serviceman may deduct
| ||||||
16 | the amount of the tax so refunded by him to the purchaser from | ||||||
17 | any other
Service Use Tax, Service Occupation Tax, retailers' | ||||||
18 | occupation tax or
use tax which such serviceman may be required | ||||||
19 | to pay or remit to the
Department, as shown by such return, | ||||||
20 | provided that the amount of the tax
to be deducted shall | ||||||
21 | previously have been remitted to the Department by
such | ||||||
22 | serviceman. If the serviceman shall not previously have | ||||||
23 | remitted
the amount of such tax to the Department, he shall be | ||||||
24 | entitled to no
deduction hereunder upon refunding such tax to | ||||||
25 | the purchaser. | ||||||
26 | Any serviceman filing a return hereunder shall also include |
| |||||||
| |||||||
1 | the total
tax upon the selling price of tangible personal | ||||||
2 | property purchased for use
by him as an incident to a sale of | ||||||
3 | service, and such serviceman shall remit
the amount of such tax | ||||||
4 | to the Department when filing such return. | ||||||
5 | If experience indicates such action to be practicable, the | ||||||
6 | Department
may prescribe and furnish a combination or joint | ||||||
7 | return which will
enable servicemen, who are required to file | ||||||
8 | returns hereunder and also
under the Service Occupation Tax | ||||||
9 | Act, to furnish all the return
information required by both | ||||||
10 | Acts on the one form. | ||||||
11 | Where the serviceman has more than one business registered | ||||||
12 | with the
Department under separate registration hereunder, | ||||||
13 | such serviceman shall
not file each return that is due as a | ||||||
14 | single return covering all such
registered businesses, but | ||||||
15 | shall file separate returns for each such
registered business. | ||||||
16 | Beginning January 1, 1990, each month the Department shall | ||||||
17 | pay into
the State and Local Tax Reform Fund, a special fund in | ||||||
18 | the State Treasury,
the net revenue realized for the preceding | ||||||
19 | month from the 1% tax on sales
of food for human consumption | ||||||
20 | which is to be consumed off the premises
where it is sold | ||||||
21 | (other than alcoholic beverages, soft drinks and food
which has | ||||||
22 | been prepared for immediate consumption) and prescription and
| ||||||
23 | nonprescription medicines, drugs, medical appliances, products | ||||||
24 | classified as Class III medical devices, by the United States | ||||||
25 | Food and Drug Administration that are used for cancer treatment | ||||||
26 | pursuant to a prescription, as well as any accessories and |
| |||||||
| |||||||
1 | components related to those devices, and insulin, urine
testing | ||||||
2 | materials, syringes and needles used by diabetics. | ||||||
3 | Beginning January 1, 1990, each month the Department shall | ||||||
4 | pay into
the State and Local Sales Tax Reform Fund 20% of the | ||||||
5 | net revenue realized
for the preceding month from the 6.25% | ||||||
6 | general rate on transfers of
tangible personal property, other | ||||||
7 | than tangible personal property which is
purchased outside | ||||||
8 | Illinois at retail from a retailer and which is titled or
| ||||||
9 | registered by an agency of this State's government. | ||||||
10 | Beginning August 1, 2000, each
month the Department shall | ||||||
11 | pay into the
State and Local Sales Tax Reform Fund 100% of the | ||||||
12 | net revenue realized for the
preceding
month from the 1.25% | ||||||
13 | rate on the selling price of motor fuel and gasohol. | ||||||
14 | Beginning October 1, 2009, each month the Department shall | ||||||
15 | pay into the Capital Projects Fund an amount that is equal to | ||||||
16 | an amount estimated by the Department to represent 80% of the | ||||||
17 | net revenue realized for the preceding month from the sale of | ||||||
18 | candy, grooming and hygiene products, and soft drinks that had | ||||||
19 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
20 | are now taxed at 6.25%. | ||||||
21 | Beginning July 1, 2013, each month the Department shall pay | ||||||
22 | into the Underground Storage Tank Fund from the proceeds | ||||||
23 | collected under this Act, the Use Tax Act, the Service | ||||||
24 | Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||||||
25 | amount equal to the average monthly deficit in the Underground | ||||||
26 | Storage Tank Fund during the prior year, as certified annually |
| |||||||
| |||||||
1 | by the Illinois Environmental Protection Agency, but the total | ||||||
2 | payment into the Underground Storage Tank Fund under this Act, | ||||||
3 | the Use Tax Act, the Service Occupation Tax Act, and the | ||||||
4 | Retailers' Occupation Tax Act shall not exceed $18,000,000 in | ||||||
5 | any State fiscal year. As used in this paragraph, the "average | ||||||
6 | monthly deficit" shall be equal to the difference between the | ||||||
7 | average monthly claims for payment by the fund and the average | ||||||
8 | monthly revenues deposited into the fund, excluding payments | ||||||
9 | made pursuant to this paragraph. | ||||||
10 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
11 | received by the Department under the Use Tax Act, this Act, the | ||||||
12 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
13 | Act, each month the Department shall deposit $500,000 into the | ||||||
14 | State Crime Laboratory Fund. | ||||||
15 | Of the remainder of the moneys received by the Department | ||||||
16 | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||||||
17 | Build
Illinois Fund and (b) prior to July 1, 1989, 2.2% and on | ||||||
18 | and after July 1,
1989, 3.8% thereof shall be paid into the | ||||||
19 | Build Illinois Fund; provided,
however, that if in any fiscal | ||||||
20 | year the sum of (1) the aggregate of 2.2% or
3.8%, as the case | ||||||
21 | may be, of the moneys received by the Department and
required | ||||||
22 | to be paid into the Build Illinois Fund pursuant to Section 3 | ||||||
23 | of
the Retailers' Occupation Tax Act, Section 9 of the Use Tax | ||||||
24 | Act, Section 9
of the Service Use Tax Act, and Section 9 of the | ||||||
25 | Service Occupation Tax
Act, such Acts being hereinafter called | ||||||
26 | the "Tax Acts" and such aggregate
of 2.2% or 3.8%, as the case |
| |||||||
| |||||||
1 | may be, of moneys being hereinafter called the
"Tax Act | ||||||
2 | Amount", and (2) the amount transferred to the Build Illinois | ||||||
3 | Fund
from the State and Local Sales Tax Reform Fund shall be | ||||||
4 | less than the
Annual Specified Amount (as defined in Section 3 | ||||||
5 | of the Retailers'
Occupation Tax Act), an amount equal to the | ||||||
6 | difference shall be immediately
paid into the Build Illinois | ||||||
7 | Fund from other moneys received by the
Department pursuant to | ||||||
8 | the Tax Acts; and further provided, that if on the
last | ||||||
9 | business day of any month the sum of (1) the Tax Act Amount | ||||||
10 | required
to be deposited into the Build Illinois Bond Account | ||||||
11 | in the Build Illinois
Fund during such month and (2) the amount | ||||||
12 | transferred during such month to
the Build Illinois Fund from | ||||||
13 | the State and Local Sales Tax Reform Fund
shall have been less | ||||||
14 | than 1/12 of the Annual Specified Amount, an amount
equal to | ||||||
15 | the difference shall be immediately paid into the Build | ||||||
16 | Illinois
Fund from other moneys received by the Department | ||||||
17 | pursuant to the Tax Acts;
and, further provided, that in no | ||||||
18 | event shall the payments required under
the preceding proviso | ||||||
19 | result in aggregate payments into the Build Illinois
Fund | ||||||
20 | pursuant to this clause (b) for any fiscal year in excess of | ||||||
21 | the
greater of (i) the Tax Act Amount or (ii) the Annual | ||||||
22 | Specified Amount for
such fiscal year; and, further provided, | ||||||
23 | that the amounts payable into the
Build Illinois Fund under | ||||||
24 | this clause (b) shall be payable only until such
time as the | ||||||
25 | aggregate amount on deposit under each trust indenture securing
| ||||||
26 | Bonds issued and outstanding pursuant to the Build Illinois |
| |||||||
| |||||||
1 | Bond Act is
sufficient, taking into account any future | ||||||
2 | investment income, to fully
provide, in accordance with such | ||||||
3 | indenture, for the defeasance of or the
payment of the | ||||||
4 | principal of, premium, if any, and interest on the Bonds
| ||||||
5 | secured by such indenture and on any Bonds expected to be | ||||||
6 | issued thereafter
and all fees and costs payable with respect | ||||||
7 | thereto, all as certified by
the Director of the
Bureau of the | ||||||
8 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
9 | the last business day of
any month in which Bonds are | ||||||
10 | outstanding pursuant to the Build Illinois
Bond Act, the | ||||||
11 | aggregate of the moneys deposited in the Build Illinois Bond
| ||||||
12 | Account in the Build Illinois Fund in such month shall be less | ||||||
13 | than the
amount required to be transferred in such month from | ||||||
14 | the Build Illinois
Bond Account to the Build Illinois Bond | ||||||
15 | Retirement and Interest Fund
pursuant to Section 13 of the | ||||||
16 | Build Illinois Bond Act, an amount equal to
such deficiency | ||||||
17 | shall be immediately paid from other moneys received by the
| ||||||
18 | Department pursuant to the Tax Acts to the Build Illinois Fund; | ||||||
19 | provided,
however, that any amounts paid to the Build Illinois | ||||||
20 | Fund in any fiscal
year pursuant to this sentence shall be | ||||||
21 | deemed to constitute payments
pursuant to clause (b) of the | ||||||
22 | preceding sentence and shall reduce the
amount otherwise | ||||||
23 | payable for such fiscal year pursuant to clause (b) of the
| ||||||
24 | preceding sentence. The moneys received by the Department | ||||||
25 | pursuant to this
Act and required to be deposited into the | ||||||
26 | Build Illinois Fund are subject
to the pledge, claim and charge |
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1 | set forth in Section 12 of the Build Illinois
Bond Act. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | Subject to payment of amounts into the Build Illinois Fund | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3 | as provided in
the preceding paragraph or in any amendment | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4 | thereto hereafter enacted, the
following specified monthly | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5 | installment of the amount requested in the
certificate of the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6 | Chairman of the Metropolitan Pier and Exposition
Authority | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
7 | provided under Section 8.25f of the State Finance Act, but not | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
8 | in
excess of the sums designated as "Total Deposit", shall be | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
9 | deposited in the
aggregate from collections under Section 9 of | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
10 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
11 | 9 of the Service Occupation Tax Act, and
Section 3 of the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
12 | Retailers' Occupation Tax Act into the McCormick Place
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
13 | Expansion Project Fund in the specified fiscal years. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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12 | Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
13 | year thereafter,
one-eighth of the amount requested in the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
14 | certificate of the Chairman of
the Metropolitan Pier and | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
15 | Exposition Authority for that fiscal year, less
the amount | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
16 | deposited into the McCormick Place Expansion Project Fund by | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
17 | the
State Treasurer in the respective month under subsection | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
18 | (g) of Section 13
of the Metropolitan Pier and Exposition | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
19 | Authority Act, plus cumulative
deficiencies in the deposits | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
20 | required under this Section for previous
months and years, | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
21 | shall be deposited into the McCormick Place Expansion
Project | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
22 | Fund, until the full amount requested for the fiscal year, but | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
23 | not
in excess of the amount specified above as "Total Deposit", | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
24 | has been deposited. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
25 | Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 | and the
McCormick Place Expansion Project Fund
pursuant to the |
| |||||||
| |||||||
1 | preceding paragraphs or in any amendments thereto hereafter
| ||||||
2 | enacted, beginning July 1, 1993 and ending on September 30, | ||||||
3 | 2013, the Department shall each month pay into the
Illinois Tax | ||||||
4 | Increment Fund 0.27% of 80% of the net revenue realized for the
| ||||||
5 | preceding month from the 6.25% general rate on the selling | ||||||
6 | price of tangible
personal property. | ||||||
7 | Subject to payment of amounts into 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, beginning with the receipt of the first
report of | ||||||
11 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
12 | period, the Department shall each month pay into the Energy | ||||||
13 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
14 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
15 | that was sold to an eligible business.
For purposes of this | ||||||
16 | paragraph, the term "eligible business" means a new
electric | ||||||
17 | generating facility certified pursuant to Section 605-332 of | ||||||
18 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
19 | Civil Administrative
Code of Illinois. | ||||||
20 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
21 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
22 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
23 | the preceding paragraphs or in any amendments to this Section | ||||||
24 | hereafter enacted, beginning on the first day of the first | ||||||
25 | calendar month to occur on or after the effective date of this | ||||||
26 | amendatory Act of the 98th General Assembly, each month, from |
| |||||||
| |||||||
1 | the collections made under Section 9 of the Use Tax Act, | ||||||
2 | Section 9 of the Service Use Tax Act, Section 9 of the Service | ||||||
3 | Occupation Tax Act, and Section 3 of the Retailers' Occupation | ||||||
4 | Tax Act, the Department shall pay into the Tax Compliance and | ||||||
5 | Administration Fund, to be used, subject to appropriation, to | ||||||
6 | fund additional auditors and compliance personnel at the | ||||||
7 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
8 | the cash receipts collected during the preceding fiscal year by | ||||||
9 | the Audit Bureau of the Department under the Use Tax Act, the | ||||||
10 | Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
11 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
12 | and use taxes administered by the Department. | ||||||
13 | Of the remainder of the moneys received by the Department | ||||||
14 | pursuant to this
Act, 75% thereof shall be paid into the | ||||||
15 | General Revenue Fund of the State Treasury and 25% shall be | ||||||
16 | reserved in a special account and used only for the transfer to | ||||||
17 | the Common School Fund as part of the monthly transfer from the | ||||||
18 | General Revenue Fund in accordance with Section 8a of the State | ||||||
19 | Finance Act. | ||||||
20 | As soon as possible after the first day of each month, upon | ||||||
21 | certification
of the Department of Revenue, the Comptroller | ||||||
22 | shall order transferred and
the Treasurer shall transfer from | ||||||
23 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
24 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
25 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
26 | transfer is no longer required
and shall not be made. |
| |||||||
| |||||||
1 | Net revenue realized for a month shall be the revenue | ||||||
2 | collected by the State
pursuant to this Act, less the amount | ||||||
3 | paid out during that month as refunds
to taxpayers for | ||||||
4 | overpayment of liability. | ||||||
5 | (Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13; | ||||||
6 | 98-298, eff. 8-9-13; 98-496, eff. 1-1-14; 98-756, eff. 7-16-14; | ||||||
7 | 98-1098, eff. 8-26-14; 99-352, eff. 8-12-15; 99-858, eff. | ||||||
8 | 8-19-16.)
| ||||||
9 | Section 15. The Service Occupation Tax Act is amended by | ||||||
10 | changing Section 9 as follows:
| ||||||
11 | (35 ILCS 115/9) (from Ch. 120, par. 439.109) | ||||||
12 | Sec. 9. Each serviceman required or authorized to collect | ||||||
13 | the tax
herein imposed shall pay to the Department the amount | ||||||
14 | of such tax at the
time when he is required to file his return | ||||||
15 | for the period during which
such tax was collectible, less a | ||||||
16 | discount of 2.1% prior to
January 1, 1990, and 1.75% on and | ||||||
17 | after January 1, 1990, or
$5 per calendar year, whichever is | ||||||
18 | greater, which is allowed to reimburse
the serviceman for | ||||||
19 | expenses incurred in collecting the tax, keeping
records, | ||||||
20 | preparing and filing returns, remitting the tax and supplying | ||||||
21 | data
to the Department on request. The discount allowed under | ||||||
22 | this Section is allowed only for returns that are filed in the | ||||||
23 | manner required by this Act. The Department may disallow the | ||||||
24 | discount for servicemen whose certificate of registration is |
| |||||||
| |||||||
1 | revoked at the time the return is filed, but only if the | ||||||
2 | Department's decision to revoke the certificate of | ||||||
3 | registration has become final. | ||||||
4 | Where such tangible personal property is sold under a | ||||||
5 | conditional
sales contract, or under any other form of sale | ||||||
6 | wherein the payment of
the principal sum, or a part thereof, is | ||||||
7 | extended beyond the close of
the period for which the return is | ||||||
8 | filed, the serviceman, in collecting
the tax may collect, for | ||||||
9 | each tax return period, only the tax applicable
to the part of | ||||||
10 | the selling price actually received during such tax return
| ||||||
11 | period. | ||||||
12 | Except as provided hereinafter in this Section, on or | ||||||
13 | before the twentieth
day of each calendar month, such | ||||||
14 | serviceman shall file a
return for the preceding calendar month | ||||||
15 | in accordance with reasonable
rules and regulations to be | ||||||
16 | promulgated by the Department of Revenue.
Such return shall be | ||||||
17 | filed on a form prescribed by the Department and
shall contain | ||||||
18 | such information as the Department may reasonably require. On | ||||||
19 | and after January 1, 2018, with respect to servicemen whose | ||||||
20 | annual gross receipts average $20,000 or more, all returns | ||||||
21 | required to be filed pursuant to this Act shall be filed | ||||||
22 | electronically. Servicemen who demonstrate that they do not | ||||||
23 | have access to the Internet or demonstrate hardship in filing | ||||||
24 | electronically may petition the Department to waive the | ||||||
25 | electronic filing requirement. | ||||||
26 | The Department may require returns to be filed on a |
| |||||||
| |||||||
1 | quarterly basis.
If so required, a return for each calendar | ||||||
2 | quarter shall be filed on or
before the twentieth day of the | ||||||
3 | calendar month following the end of such
calendar quarter. The | ||||||
4 | taxpayer shall also file a return with the
Department for each | ||||||
5 | of the first two months of each calendar quarter, on or
before | ||||||
6 | the twentieth day of the following calendar month, stating: | ||||||
7 | 1. The name of the seller; | ||||||
8 | 2. The address of the principal place of business from | ||||||
9 | which he engages
in business as a serviceman in this State; | ||||||
10 | 3. The total amount of taxable receipts received by him | ||||||
11 | during the
preceding calendar month, including receipts | ||||||
12 | from charge and time sales,
but less all deductions allowed | ||||||
13 | by law; | ||||||
14 | 4. The amount of credit provided in Section 2d of this | ||||||
15 | Act; | ||||||
16 | 5. The amount of tax due; | ||||||
17 | 5-5. The signature of the taxpayer; and | ||||||
18 | 6. Such other reasonable information as the Department | ||||||
19 | may
require. | ||||||
20 | If a taxpayer fails to sign a return within 30 days after | ||||||
21 | the proper notice
and demand for signature by the Department, | ||||||
22 | the return shall be considered
valid and any amount shown to be | ||||||
23 | due on the return shall be deemed assessed. | ||||||
24 | Prior to October 1, 2003, and on and after September 1, | ||||||
25 | 2004 a serviceman may accept a Manufacturer's
Purchase Credit | ||||||
26 | certification
from a purchaser in satisfaction
of Service Use |
| |||||||
| |||||||
1 | Tax as provided in Section 3-70 of the
Service Use Tax Act if | ||||||
2 | the purchaser provides
the
appropriate
documentation as | ||||||
3 | required by Section 3-70 of the Service Use Tax Act.
A | ||||||
4 | Manufacturer's Purchase Credit certification, accepted prior | ||||||
5 | to October 1,
2003 or on or after September 1, 2004 by a | ||||||
6 | serviceman as
provided in Section 3-70 of the Service Use Tax | ||||||
7 | Act, may be used by that
serviceman to satisfy Service | ||||||
8 | Occupation Tax liability in the amount claimed in
the | ||||||
9 | certification, not to exceed 6.25% of the receipts subject to | ||||||
10 | tax from a
qualifying purchase. A Manufacturer's Purchase | ||||||
11 | Credit reported on any
original or amended return
filed under
| ||||||
12 | this Act after October 20, 2003 for reporting periods prior to | ||||||
13 | September 1, 2004 shall be disallowed. Manufacturer's Purchase | ||||||
14 | Credit reported on annual returns due on or after January 1, | ||||||
15 | 2005 will be disallowed for periods prior to September 1, 2004.
| ||||||
16 | No Manufacturer's
Purchase Credit may be used after September | ||||||
17 | 30, 2003 through August 31, 2004 to
satisfy any
tax liability | ||||||
18 | imposed under this Act, including any audit liability. | ||||||
19 | If the serviceman's average monthly tax liability to
the | ||||||
20 | Department does not exceed $200, the Department may authorize | ||||||
21 | his
returns to be filed on a quarter annual basis, with the | ||||||
22 | return for
January, February and March of a given year being | ||||||
23 | due by April 20 of
such year; with the return for April, May | ||||||
24 | and June of a given year being
due by July 20 of such year; with | ||||||
25 | the return for July, August and
September of a given year being | ||||||
26 | due by October 20 of such year, and with
the return for |
| |||||||
| |||||||
1 | October, November and December of a given year being due
by | ||||||
2 | January 20 of the following year. | ||||||
3 | If the serviceman's average monthly tax liability to
the | ||||||
4 | Department does not exceed $50, the Department may authorize | ||||||
5 | his
returns to be filed on an annual basis, with the return for | ||||||
6 | a given year
being due by January 20 of the following year. | ||||||
7 | Such quarter annual and annual returns, as to form and | ||||||
8 | substance,
shall be subject to the same requirements as monthly | ||||||
9 | returns. | ||||||
10 | Notwithstanding any other provision in this Act concerning | ||||||
11 | the time within
which a serviceman may file his return, in the | ||||||
12 | case of any serviceman who
ceases to engage in a kind of | ||||||
13 | business which makes him responsible for filing
returns under | ||||||
14 | this Act, such serviceman shall file a final return under this
| ||||||
15 | Act with the Department not more than 1 month after | ||||||
16 | discontinuing such
business. | ||||||
17 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
18 | monthly tax
liability of $150,000 or more shall make all | ||||||
19 | payments required by rules of the
Department by electronic | ||||||
20 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
21 | an average monthly tax liability of $100,000 or more shall make | ||||||
22 | all
payments required by rules of the Department by electronic | ||||||
23 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
24 | an average monthly tax liability
of $50,000 or more shall make | ||||||
25 | all payments required by rules of the Department
by electronic | ||||||
26 | funds transfer. Beginning October 1, 2000, a taxpayer who has
|
| |||||||
| |||||||
1 | an annual tax liability of $200,000 or more shall make all | ||||||
2 | payments required by
rules of the Department by electronic | ||||||
3 | funds transfer. The term "annual tax
liability" shall be the | ||||||
4 | sum of the taxpayer's liabilities under this Act, and
under all | ||||||
5 | other State and local occupation and use tax laws administered | ||||||
6 | by the
Department, for the immediately preceding calendar year. | ||||||
7 | The term "average
monthly tax liability" means
the sum of the | ||||||
8 | taxpayer's liabilities under this Act, and under all other | ||||||
9 | State
and local occupation and use tax laws administered by the | ||||||
10 | Department, for the
immediately preceding calendar year | ||||||
11 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
12 | a tax liability in the
amount set forth in subsection (b) of | ||||||
13 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
14 | all payments required by rules of the Department by
electronic | ||||||
15 | funds transfer. | ||||||
16 | Before August 1 of each year beginning in 1993, the | ||||||
17 | Department shall
notify all taxpayers required to make payments | ||||||
18 | by electronic funds transfer.
All taxpayers required to make | ||||||
19 | payments by electronic funds transfer shall make
those payments | ||||||
20 | for a minimum of one year beginning on October 1. | ||||||
21 | Any taxpayer not required to make payments by electronic | ||||||
22 | funds transfer may
make payments by electronic funds transfer | ||||||
23 | with the
permission of the Department. | ||||||
24 | All taxpayers required to make payment by electronic funds | ||||||
25 | transfer and
any taxpayers authorized to voluntarily make | ||||||
26 | payments by electronic funds
transfer shall make those payments |
| |||||||
| |||||||
1 | in the manner authorized by the Department. | ||||||
2 | The Department shall adopt such rules as are necessary to | ||||||
3 | effectuate a
program of electronic funds transfer and the | ||||||
4 | requirements of this Section. | ||||||
5 | Where a serviceman collects the tax with respect to the | ||||||
6 | selling price of
tangible personal property which he sells and | ||||||
7 | the purchaser thereafter returns
such tangible personal | ||||||
8 | property and the serviceman refunds the
selling price thereof | ||||||
9 | to the purchaser, such serviceman shall also refund,
to the | ||||||
10 | purchaser, the tax so collected from the purchaser. When
filing | ||||||
11 | his return for the period in which he refunds such tax to the
| ||||||
12 | purchaser, the serviceman may deduct the amount of the tax so | ||||||
13 | refunded by
him to the purchaser from any other Service | ||||||
14 | Occupation Tax, Service Use
Tax, Retailers' Occupation Tax or | ||||||
15 | Use Tax which such serviceman may be
required to pay or remit | ||||||
16 | to the Department, as shown by such return,
provided that the | ||||||
17 | amount of the tax to be deducted shall previously have
been | ||||||
18 | remitted to the Department by such serviceman. If the | ||||||
19 | serviceman shall
not previously have remitted the amount of | ||||||
20 | such tax to the Department,
he shall be entitled to no | ||||||
21 | deduction hereunder upon refunding such tax
to the purchaser. | ||||||
22 | If experience indicates such action to be practicable, the | ||||||
23 | Department
may prescribe and furnish a combination or joint | ||||||
24 | return which will
enable servicemen, who are required to file | ||||||
25 | returns
hereunder and also under the Retailers' Occupation Tax | ||||||
26 | Act, the Use
Tax Act or the Service Use Tax Act, to furnish all |
| |||||||
| |||||||
1 | the return
information required by all said Acts on the one | ||||||
2 | form. | ||||||
3 | Where the serviceman has more than one business
registered | ||||||
4 | with the Department under separate registrations hereunder,
| ||||||
5 | such serviceman shall file separate returns for each
registered | ||||||
6 | business. | ||||||
7 | Beginning January 1, 1990, each month the Department shall | ||||||
8 | pay into
the Local Government Tax Fund the revenue realized for | ||||||
9 | the
preceding month from the 1% tax on sales of food for human | ||||||
10 | consumption
which is to be consumed off the premises where it | ||||||
11 | is sold (other than
alcoholic beverages, soft drinks and food | ||||||
12 | which has been prepared for
immediate consumption) and | ||||||
13 | prescription and nonprescription medicines,
drugs, medical | ||||||
14 | appliances, products classified as Class III medical devices by | ||||||
15 | the United States Food and Drug Administration that are used | ||||||
16 | for cancer treatment pursuant to a prescription, as well as any | ||||||
17 | accessories and components related to those devices, and | ||||||
18 | insulin, urine testing materials, syringes
and needles used by | ||||||
19 | diabetics. | ||||||
20 | Beginning January 1, 1990, each month the Department shall | ||||||
21 | pay into
the County and Mass Transit District Fund 4% of the | ||||||
22 | revenue realized
for the preceding month from the 6.25% general | ||||||
23 | rate. | ||||||
24 | Beginning August 1, 2000, each
month the Department shall | ||||||
25 | pay into the
County and Mass Transit District Fund 20% of the | ||||||
26 | net revenue realized for the
preceding month from the 1.25% |
| |||||||
| |||||||
1 | rate on the selling price of motor fuel and
gasohol. | ||||||
2 | Beginning January 1, 1990, each month the Department shall | ||||||
3 | pay into
the Local Government Tax Fund 16% of the revenue | ||||||
4 | realized for the
preceding month from the 6.25% general rate on | ||||||
5 | transfers of
tangible personal property. | ||||||
6 | Beginning August 1, 2000, each
month the Department shall | ||||||
7 | pay into the
Local Government Tax Fund 80% of the net revenue | ||||||
8 | realized for the preceding
month from the 1.25% rate on the | ||||||
9 | selling price of motor fuel and gasohol. | ||||||
10 | Beginning October 1, 2009, each month the Department shall | ||||||
11 | pay into the Capital Projects Fund an amount that is equal to | ||||||
12 | an amount estimated by the Department to represent 80% of the | ||||||
13 | net revenue realized for the preceding month from the sale of | ||||||
14 | candy, grooming and hygiene products, and soft drinks that had | ||||||
15 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
16 | are now taxed at 6.25%. | ||||||
17 | Beginning July 1, 2013, each month the Department shall pay | ||||||
18 | into the Underground Storage Tank Fund from the proceeds | ||||||
19 | collected under this Act, the Use Tax Act, the Service Use Tax | ||||||
20 | Act, and the Retailers' Occupation Tax Act an amount equal to | ||||||
21 | the average monthly deficit in the Underground Storage Tank | ||||||
22 | Fund during the prior year, as certified annually by the | ||||||
23 | Illinois Environmental Protection Agency, but the total | ||||||
24 | payment into the Underground Storage Tank Fund under this Act, | ||||||
25 | the Use Tax Act, the Service Use Tax Act, and the Retailers' | ||||||
26 | Occupation Tax Act shall not exceed $18,000,000 in any State |
| |||||||
| |||||||
1 | fiscal year. As used in this paragraph, the "average monthly | ||||||
2 | deficit" shall be equal to the difference between the average | ||||||
3 | monthly claims for payment by the fund and the average monthly | ||||||
4 | revenues deposited into the fund, excluding payments made | ||||||
5 | pursuant to this paragraph. | ||||||
6 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
7 | received by the Department under the Use Tax Act, the Service | ||||||
8 | Use Tax Act, this Act, and the Retailers' Occupation Tax Act, | ||||||
9 | each month the Department shall deposit $500,000 into the State | ||||||
10 | Crime Laboratory Fund. | ||||||
11 | Of the remainder of the moneys received by the Department | ||||||
12 | pursuant to
this Act, (a) 1.75% thereof shall be paid into the | ||||||
13 | Build Illinois Fund and
(b) prior to July 1, 1989, 2.2% and on | ||||||
14 | and after July 1, 1989, 3.8% thereof
shall be paid into the | ||||||
15 | Build Illinois Fund; provided, however, that if in
any fiscal | ||||||
16 | year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
| ||||||
17 | may be, of the moneys received by the Department and required | ||||||
18 | to be paid
into the Build Illinois Fund pursuant to Section 3 | ||||||
19 | of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax | ||||||
20 | Act, Section 9 of the Service
Use Tax Act, and Section 9 of the | ||||||
21 | Service Occupation Tax Act, such Acts
being hereinafter called | ||||||
22 | the "Tax Acts" and such aggregate of 2.2% or 3.8%,
as the case | ||||||
23 | may be, of moneys being hereinafter called the "Tax Act
| ||||||
24 | Amount", and (2) the amount transferred to the Build Illinois | ||||||
25 | Fund from the
State and Local Sales Tax Reform Fund shall be | ||||||
26 | less than the Annual
Specified Amount (as defined in Section 3 |
| |||||||
| |||||||
1 | of the Retailers' Occupation Tax
Act), an amount equal to the | ||||||
2 | difference shall be immediately paid into the
Build Illinois | ||||||
3 | Fund from other moneys received by the Department pursuant
to | ||||||
4 | the Tax Acts; and further provided, that if on the last | ||||||
5 | business day of
any month the sum of (1) the Tax Act Amount | ||||||
6 | required to be deposited into
the Build Illinois Account in the | ||||||
7 | Build Illinois Fund during such month and
(2) the amount | ||||||
8 | transferred during such month to the Build Illinois Fund
from | ||||||
9 | the State and Local Sales Tax Reform Fund shall have been less | ||||||
10 | than
1/12 of the Annual Specified Amount, an amount equal to | ||||||
11 | the difference
shall be immediately paid into the Build | ||||||
12 | Illinois Fund from other moneys
received by the Department | ||||||
13 | pursuant to the Tax Acts; and, further provided,
that in no | ||||||
14 | event shall the payments required under the preceding proviso
| ||||||
15 | result in aggregate payments into the Build Illinois Fund | ||||||
16 | pursuant to this
clause (b) for any fiscal year in excess of | ||||||
17 | the greater of (i) the Tax Act
Amount or (ii) the Annual | ||||||
18 | Specified Amount for such fiscal year; and,
further provided, | ||||||
19 | that the amounts payable into the Build Illinois Fund
under | ||||||
20 | this clause (b) shall be payable only until such time as the
| ||||||
21 | aggregate amount on deposit under each trust indenture securing | ||||||
22 | Bonds
issued and outstanding pursuant to the Build Illinois | ||||||
23 | Bond Act is
sufficient, taking into account any future | ||||||
24 | investment income, to fully
provide, in accordance with such | ||||||
25 | indenture, for the defeasance of or the
payment of the | ||||||
26 | principal of, premium, if any, and interest on the Bonds
|
| |||||||
| |||||||
1 | secured by such indenture and on any Bonds expected to be | ||||||
2 | issued thereafter
and all fees and costs payable with respect | ||||||
3 | thereto, all as certified by
the Director of the
Bureau of the | ||||||
4 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
5 | the last business day of
any month in which Bonds are | ||||||
6 | outstanding pursuant to the Build Illinois
Bond Act, the | ||||||
7 | aggregate of the moneys deposited
in the Build Illinois Bond | ||||||
8 | Account in the Build Illinois Fund in such month
shall be less | ||||||
9 | than the amount required to be transferred in such month from
| ||||||
10 | the Build Illinois Bond Account to the Build Illinois Bond | ||||||
11 | Retirement and
Interest Fund pursuant to Section 13 of the | ||||||
12 | Build Illinois Bond Act, an
amount equal to such deficiency | ||||||
13 | shall be immediately paid
from other moneys received by the | ||||||
14 | Department pursuant to the Tax Acts
to the Build Illinois Fund; | ||||||
15 | provided, however, that any amounts paid to the
Build Illinois | ||||||
16 | Fund in any fiscal year pursuant to this sentence shall be
| ||||||
17 | deemed to constitute payments pursuant to clause (b) of the | ||||||
18 | preceding
sentence and shall reduce the amount otherwise | ||||||
19 | payable for such fiscal year
pursuant to clause (b) of the | ||||||
20 | preceding sentence. The moneys received by
the Department | ||||||
21 | pursuant to this Act and required to be deposited into the
| ||||||
22 | Build Illinois Fund are subject to the pledge, claim and charge | ||||||
23 | set forth
in Section 12 of the Build Illinois Bond Act. | ||||||
24 | Subject to payment of amounts into the Build Illinois Fund | ||||||
25 | as provided in
the preceding paragraph or in any amendment | ||||||
26 | thereto hereafter enacted, the
following specified monthly |
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1 | installment of the amount requested in the
certificate of the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | Chairman of the Metropolitan Pier and Exposition
Authority | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3 | provided under Section 8.25f of the State Finance Act, but not | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4 | in
excess of the sums designated as "Total Deposit", shall be | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5 | deposited in the
aggregate from collections under Section 9 of | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
7 | 9 of the Service Occupation Tax Act, and
Section 3 of the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
8 | Retailers' Occupation Tax Act into the McCormick Place
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
9 | Expansion Project Fund in the specified fiscal years. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
| |||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||
8 | Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||||||||||||||||||||||||
9 | year thereafter,
one-eighth of the amount requested in the | ||||||||||||||||||||||||||||||||||||
10 | certificate of the Chairman of
the Metropolitan Pier and | ||||||||||||||||||||||||||||||||||||
11 | Exposition Authority for that fiscal year, less
the amount | ||||||||||||||||||||||||||||||||||||
12 | deposited into the McCormick Place Expansion Project Fund by | ||||||||||||||||||||||||||||||||||||
13 | the
State Treasurer in the respective month under subsection | ||||||||||||||||||||||||||||||||||||
14 | (g) of Section 13
of the Metropolitan Pier and Exposition | ||||||||||||||||||||||||||||||||||||
15 | Authority Act, plus cumulative
deficiencies in the deposits | ||||||||||||||||||||||||||||||||||||
16 | required under this Section for previous
months and years, | ||||||||||||||||||||||||||||||||||||
17 | shall be deposited into the McCormick Place Expansion
Project | ||||||||||||||||||||||||||||||||||||
18 | Fund, until the full amount requested for the fiscal year, but | ||||||||||||||||||||||||||||||||||||
19 | not
in excess of the amount specified above as "Total Deposit", | ||||||||||||||||||||||||||||||||||||
20 | has been deposited. | ||||||||||||||||||||||||||||||||||||
21 | Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||||||||||||||||||||||
22 | and the
McCormick
Place Expansion Project Fund
pursuant to the | ||||||||||||||||||||||||||||||||||||
23 | preceding paragraphs or in any amendments thereto hereafter
| ||||||||||||||||||||||||||||||||||||
24 | enacted, beginning July 1, 1993 and ending on September 30, | ||||||||||||||||||||||||||||||||||||
25 | 2013, the Department shall each month pay into the
Illinois Tax | ||||||||||||||||||||||||||||||||||||
26 | Increment Fund 0.27% of 80% of the net revenue realized for the
|
| |||||||
| |||||||
1 | preceding month from the 6.25% general rate on the selling | ||||||
2 | price of tangible
personal property. | ||||||
3 | Subject to payment of amounts into the Build Illinois Fund | ||||||
4 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
5 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
6 | enacted, beginning with the receipt of the first
report of | ||||||
7 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
8 | period, the Department shall each month pay into the Energy | ||||||
9 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
10 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
11 | that was sold to an eligible business.
For purposes of this | ||||||
12 | paragraph, the term "eligible business" means a new
electric | ||||||
13 | generating facility certified pursuant to Section 605-332 of | ||||||
14 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
15 | Civil Administrative
Code of Illinois. | ||||||
16 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
17 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
18 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
19 | the preceding paragraphs or in any amendments to this Section | ||||||
20 | hereafter enacted, beginning on the first day of the first | ||||||
21 | calendar month to occur on or after the effective date of this | ||||||
22 | amendatory Act of the 98th General Assembly, each month, from | ||||||
23 | the collections made under Section 9 of the Use Tax Act, | ||||||
24 | Section 9 of the Service Use Tax Act, Section 9 of the Service | ||||||
25 | Occupation Tax Act, and Section 3 of the Retailers' Occupation | ||||||
26 | Tax Act, the Department shall pay into the Tax Compliance and |
| |||||||
| |||||||
1 | Administration Fund, to be used, subject to appropriation, to | ||||||
2 | fund additional auditors and compliance personnel at the | ||||||
3 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
4 | the cash receipts collected during the preceding fiscal year by | ||||||
5 | the Audit Bureau of the Department under the Use Tax Act, the | ||||||
6 | Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
7 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
8 | and use taxes administered by the Department. | ||||||
9 | Of the remainder of the moneys received by the Department | ||||||
10 | pursuant to this
Act, 75% shall be paid into the General | ||||||
11 | Revenue Fund of the State Treasury and 25% shall be reserved in | ||||||
12 | a special account and used only for the transfer to the Common | ||||||
13 | School Fund as part of the monthly transfer from the General | ||||||
14 | Revenue Fund in accordance with Section 8a of the State Finance | ||||||
15 | Act. | ||||||
16 | The Department may, upon separate written notice to a | ||||||
17 | taxpayer,
require the taxpayer to prepare and file with the | ||||||
18 | Department on a form
prescribed by the Department within not | ||||||
19 | less than 60 days after receipt
of the notice an annual | ||||||
20 | information return for the tax year specified in
the notice. | ||||||
21 | Such annual return to the Department shall include a
statement | ||||||
22 | of gross receipts as shown by the taxpayer's last Federal | ||||||
23 | income
tax return. If the total receipts of the business as | ||||||
24 | reported in the
Federal income tax return do not agree with the | ||||||
25 | gross receipts reported to
the Department of Revenue for the | ||||||
26 | same period, the taxpayer shall attach
to his annual return a |
| |||||||
| |||||||
1 | schedule showing a reconciliation of the 2
amounts and the | ||||||
2 | reasons for the difference. The taxpayer's annual
return to the | ||||||
3 | Department shall also disclose the cost of goods sold by
the | ||||||
4 | taxpayer during the year covered by such return, opening and | ||||||
5 | closing
inventories of such goods for such year, cost of goods | ||||||
6 | used from stock
or taken from stock and given away by the | ||||||
7 | taxpayer during such year, pay
roll information of the | ||||||
8 | taxpayer's business during such year and any
additional | ||||||
9 | reasonable information which the Department deems would be
| ||||||
10 | helpful in determining the accuracy of the monthly, quarterly | ||||||
11 | or annual
returns filed by such taxpayer as hereinbefore | ||||||
12 | provided for in this
Section. | ||||||
13 | If the annual information return required by this Section | ||||||
14 | is not
filed when and as required, the taxpayer shall be liable | ||||||
15 | as follows: | ||||||
16 | (i) Until January 1, 1994, the taxpayer shall be liable
| ||||||
17 | for a penalty equal to 1/6 of 1% of the tax due from such | ||||||
18 | taxpayer
under this Act during the period to be covered by | ||||||
19 | the annual return
for each month or fraction of a month | ||||||
20 | until such return is filed as
required, the penalty to be | ||||||
21 | assessed and collected in the same manner
as any other | ||||||
22 | penalty provided for in this Act. | ||||||
23 | (ii) On and after January 1, 1994, the taxpayer shall | ||||||
24 | be liable for a
penalty as described in Section 3-4 of the | ||||||
25 | Uniform Penalty and Interest Act. | ||||||
26 | The chief executive officer, proprietor, owner or highest |
| |||||||
| |||||||
1 | ranking
manager shall sign the annual return to certify the | ||||||
2 | accuracy of the
information contained therein. Any person who | ||||||
3 | willfully signs the
annual return containing false or | ||||||
4 | inaccurate information shall be guilty
of perjury and punished | ||||||
5 | accordingly. The annual return form prescribed
by the | ||||||
6 | Department shall include a warning that the person signing the
| ||||||
7 | return may be liable for perjury. | ||||||
8 | The foregoing portion of this Section concerning the filing | ||||||
9 | of an
annual information return shall not apply to a serviceman | ||||||
10 | who is not
required to file an income tax return with the | ||||||
11 | United States Government. | ||||||
12 | As soon as possible after the first day of each month, upon | ||||||
13 | certification
of the Department of Revenue, the Comptroller | ||||||
14 | shall order transferred and
the Treasurer shall transfer from | ||||||
15 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
16 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
17 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
18 | transfer is no longer required
and shall not be made. | ||||||
19 | Net revenue realized for a month shall be the revenue | ||||||
20 | collected by the State
pursuant to this Act, less the amount | ||||||
21 | paid out during that month as
refunds to taxpayers for | ||||||
22 | overpayment of liability. | ||||||
23 | For greater simplicity of administration, it shall be | ||||||
24 | permissible for
manufacturers, importers and wholesalers whose | ||||||
25 | products are sold by numerous
servicemen in Illinois, and who | ||||||
26 | wish to do so, to
assume the responsibility for accounting and |
| |||||||
| |||||||
1 | paying to the Department
all tax accruing under this Act with | ||||||
2 | respect to such sales, if the
servicemen who are affected do | ||||||
3 | not make written objection to the
Department to this | ||||||
4 | arrangement. | ||||||
5 | (Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13; | ||||||
6 | 98-298, eff. 8-9-13; 98-496, eff. 1-1-14; 98-756, eff. 7-16-14; | ||||||
7 | 98-1098, eff. 8-26-14; 99-352, eff. 8-12-15; 99-858, eff. | ||||||
8 | 8-19-16.)
| ||||||
9 | Section 20. The Retailers' Occupation Tax Act is amended by | ||||||
10 | changing Sections 2a and 3 as follows:
| ||||||
11 | (35 ILCS 120/2a) (from Ch. 120, par. 441a) | ||||||
12 | Sec. 2a. It is unlawful for any person to engage in the | ||||||
13 | business of
selling tangible personal property at retail in | ||||||
14 | this State without a
certificate of registration from the | ||||||
15 | Department. Application
for a certificate of registration | ||||||
16 | shall be made to the Department upon
forms furnished by it. | ||||||
17 | Each such application shall be signed and verified
and shall | ||||||
18 | state: (1) the name and social security number of the
| ||||||
19 | applicant; (2) the address of his principal place
of business; | ||||||
20 | (3) the address of the principal place of business from which
| ||||||
21 | he engages in the business of selling tangible personal | ||||||
22 | property at retail
in this State and the addresses of all other | ||||||
23 | places of business, if any
(enumerating such addresses, if any, | ||||||
24 | in a separate list attached to and
made a part of the |
| |||||||
| |||||||
1 | application), from which he engages in the business of
selling | ||||||
2 | tangible personal property at retail in this State; (4)
the
| ||||||
3 | name and address of the person or persons who will be | ||||||
4 | responsible for
filing returns and payment of taxes due under | ||||||
5 | this Act; (5) in the case of a publicly traded corporation, the | ||||||
6 | name and title of the Chief Financial Officer, Chief Operating | ||||||
7 | Officer, and any other officer or employee with responsibility | ||||||
8 | for preparing tax returns under this Act, along with the last 4 | ||||||
9 | digits of each of their social security numbers, and, in the
| ||||||
10 | case of
all other corporations, the name, title, and social | ||||||
11 | security number of
each corporate officer; (6) in the case of a | ||||||
12 | limited liability
company, the
name, social security number, | ||||||
13 | and FEIN number of
each
manager and member; and (7) such other | ||||||
14 | information
as the Department may reasonably require. The | ||||||
15 | application shall contain
an acceptance of responsibility | ||||||
16 | signed by the person or persons who will be
responsible for | ||||||
17 | filing returns and payment of the taxes due under this
Act. If | ||||||
18 | the applicant will sell tangible personal property at retail
| ||||||
19 | through vending machines, his application to register shall | ||||||
20 | indicate the
number of vending machines to be so operated. If | ||||||
21 | requested by the Department at any time, that person shall | ||||||
22 | verify the total number of vending machines he or she uses in | ||||||
23 | his or her business of selling tangible personal property at | ||||||
24 | retail. | ||||||
25 | The Department may deny a certificate of registration to | ||||||
26 | any applicant
if a person who is named as the owner, a partner, |
| |||||||
| |||||||
1 | a manager or member of a limited liability
company, or a | ||||||
2 | corporate officer of the applicant on the application for the | ||||||
3 | certificate of registration is or
has been named as the owner, | ||||||
4 | a partner, a manager or member of a limited
liability company, | ||||||
5 | or a corporate officer on the application for the certificate | ||||||
6 | of registration of another retailer
that is in default for | ||||||
7 | moneys due under this Act or any other tax or fee Act | ||||||
8 | administered by the Department. For purposes of this paragraph | ||||||
9 | only, in determining whether a person is in default for moneys | ||||||
10 | due, the Department shall include only amounts established as a | ||||||
11 | final liability within the 20 years prior to the date of the | ||||||
12 | Department's notice of denial of a certificate of registration. | ||||||
13 | The Department may require an applicant for a certificate | ||||||
14 | of registration hereunder to, at
the time of filing such | ||||||
15 | application, furnish a bond from a surety company
authorized to | ||||||
16 | do business in the State of Illinois, or an irrevocable
bank | ||||||
17 | letter of credit or a bond signed by 2
personal sureties who | ||||||
18 | have filed, with the Department, sworn statements
disclosing | ||||||
19 | net assets equal to at least 3 times the amount of the bond to
| ||||||
20 | be required of such applicant, or a bond secured by an | ||||||
21 | assignment of a bank
account or certificate of deposit, stocks | ||||||
22 | or bonds, conditioned upon the
applicant paying to the State of | ||||||
23 | Illinois all moneys becoming due under
this Act and under any | ||||||
24 | other State tax law or municipal or county tax
ordinance or | ||||||
25 | resolution under which the certificate of registration that is
| ||||||
26 | issued to the applicant under this Act will permit the |
| |||||||
| |||||||
1 | applicant to engage
in business without registering separately | ||||||
2 | under such other law, ordinance
or resolution. In making a | ||||||
3 | determination as to whether to require a bond or other | ||||||
4 | security, the Department shall take into consideration whether | ||||||
5 | the owner, any partner, any manager or member of a limited | ||||||
6 | liability company, or a corporate officer of the applicant is | ||||||
7 | or has been the owner, a partner, a manager or member of a | ||||||
8 | limited liability company, or a corporate officer of another | ||||||
9 | retailer that is in default for moneys due under this Act or | ||||||
10 | any other tax or fee Act administered by the Department; and | ||||||
11 | whether the owner, any partner, any manager or member of a | ||||||
12 | limited liability company, or a corporate officer of the | ||||||
13 | applicant is or has been the owner, a partner, a manager or | ||||||
14 | member of a limited liability company, or a corporate officer | ||||||
15 | of another retailer whose certificate of registration has been | ||||||
16 | revoked within the previous 5 years under this Act or any other | ||||||
17 | tax or fee Act administered by the Department. If a bond or | ||||||
18 | other security is required, the Department shall fix the amount | ||||||
19 | of the bond or other security, taking into consideration the | ||||||
20 | amount of money expected to become due from the applicant under | ||||||
21 | this Act and under any other State tax law or municipal or | ||||||
22 | county tax ordinance or resolution under which the certificate | ||||||
23 | of registration that is issued to the applicant under this Act | ||||||
24 | will permit the applicant to engage in business without | ||||||
25 | registering separately under such other law, ordinance, or | ||||||
26 | resolution. The amount of security required by
the Department |
| |||||||
| |||||||
1 | shall be such as, in its opinion, will protect the State of
| ||||||
2 | Illinois against failure to pay the amount which may become due | ||||||
3 | from the
applicant under this Act and under any other State tax | ||||||
4 | law or municipal or
county tax ordinance or resolution under | ||||||
5 | which the certificate of
registration that is issued to the | ||||||
6 | applicant under this Act will permit the
applicant to engage in | ||||||
7 | business without registering separately under such
other law, | ||||||
8 | ordinance or resolution, but the amount of the security | ||||||
9 | required
by the Department shall not exceed three times the | ||||||
10 | amount of the
applicant's average monthly tax liability, or | ||||||
11 | $50,000.00, whichever amount
is lower. | ||||||
12 | No certificate of registration under this Act shall be | ||||||
13 | issued by the
Department until the applicant provides the | ||||||
14 | Department with satisfactory
security, if required, as herein | ||||||
15 | provided for. | ||||||
16 | Upon receipt of the application for certificate of | ||||||
17 | registration in
proper form, and upon approval by the | ||||||
18 | Department of the security furnished
by the applicant, if | ||||||
19 | required, the Department shall issue to such applicant a
| ||||||
20 | certificate of registration which shall permit the person to | ||||||
21 | whom it is
issued to engage in the business of selling tangible | ||||||
22 | personal property at
retail in this State. The certificate of | ||||||
23 | registration shall be
conspicuously displayed at the place of | ||||||
24 | business which the person so
registered states in his | ||||||
25 | application to be the principal place of business
from which he | ||||||
26 | engages in the business of selling tangible personal property
|
| |||||||
| |||||||
1 | at retail in this State. | ||||||
2 | No certificate of registration issued to a taxpayer who | ||||||
3 | files returns
required by this Act on a monthly basis shall be | ||||||
4 | valid after the expiration
of 5 years from the date of its | ||||||
5 | issuance or last renewal. The expiration
date of a | ||||||
6 | sub-certificate of registration shall be that of the | ||||||
7 | certificate
of registration to which the sub-certificate | ||||||
8 | relates. A certificate of
registration shall automatically be | ||||||
9 | renewed, subject to revocation as
provided by this Act, for an | ||||||
10 | additional 5 years from the date of its
expiration unless | ||||||
11 | otherwise notified by the Department as provided by this
| ||||||
12 | paragraph. Where a taxpayer to whom a certificate of | ||||||
13 | registration is
issued under this Act is in default to the | ||||||
14 | State of Illinois for delinquent
returns or for moneys due
| ||||||
15 | under this Act or any other State tax law or municipal or | ||||||
16 | county ordinance
administered or enforced by the Department, | ||||||
17 | the Department shall, not less
than 60 days before the | ||||||
18 | expiration date of such certificate of
registration, give | ||||||
19 | notice to the taxpayer to whom the certificate was
issued of | ||||||
20 | the account period of the delinquent returns, the amount of
| ||||||
21 | tax,
penalty and interest due and owing from the
taxpayer, and | ||||||
22 | that the certificate of registration shall not be
automatically | ||||||
23 | renewed upon its expiration date unless the taxpayer, on or
| ||||||
24 | before the date of expiration, has filed and paid the | ||||||
25 | delinquent returns or
paid the defaulted amount in full. A
| ||||||
26 | taxpayer to whom such a notice is issued shall be deemed an |
| |||||||
| |||||||
1 | applicant for
renewal. The Department shall promulgate | ||||||
2 | regulations establishing
procedures for taxpayers who file | ||||||
3 | returns on a monthly basis but desire and
qualify to change to | ||||||
4 | a quarterly or yearly filing basis and will no longer
be | ||||||
5 | subject to renewal under this Section, and for taxpayers who | ||||||
6 | file
returns on a yearly or quarterly basis but who desire or | ||||||
7 | are required to
change to a monthly filing basis and will be | ||||||
8 | subject to renewal under
this Section. | ||||||
9 | The Department may in its discretion approve renewal by an | ||||||
10 | applicant
who is in default if, at the time of application for | ||||||
11 | renewal, the applicant
files all of the delinquent returns or | ||||||
12 | pays to the Department such
percentage of the defaulted amount | ||||||
13 | as may be
determined by the Department and agrees in writing to | ||||||
14 | waive all limitations
upon the Department for collection of the | ||||||
15 | remaining defaulted amount to the
Department over a period not | ||||||
16 | to exceed 5 years from the date of renewal of
the certificate; | ||||||
17 | however, no renewal application submitted by an applicant
who | ||||||
18 | is in default shall be approved if the immediately preceding | ||||||
19 | renewal by
the applicant was conditioned upon the installment | ||||||
20 | payment
agreement described in this Section. The payment | ||||||
21 | agreement herein provided
for shall be in addition to and not | ||||||
22 | in lieu of the security that may be required by
this Section of | ||||||
23 | a taxpayer who is no longer considered a prior continuous
| ||||||
24 | compliance taxpayer. The execution of the payment agreement as | ||||||
25 | provided in
this Act shall not toll the accrual of interest at | ||||||
26 | the statutory rate. |
| |||||||
| |||||||
1 | The Department may suspend a certificate of registration if | ||||||
2 | the Department finds that the person to whom the certificate of | ||||||
3 | registration has been issued knowingly sold contraband | ||||||
4 | cigarettes. | ||||||
5 | A certificate of registration issued under this Act more | ||||||
6 | than 5 years
before the effective date of this amendatory Act | ||||||
7 | of 1989 shall expire and
be subject to the renewal provisions | ||||||
8 | of this Section on the next
anniversary of the date of issuance | ||||||
9 | of such certificate which occurs more
than 6 months after the | ||||||
10 | effective date of this amendatory Act of 1989. A
certificate of | ||||||
11 | registration issued less than 5 years before the effective
date | ||||||
12 | of this amendatory Act of 1989 shall expire and be subject to | ||||||
13 | the
renewal provisions of this Section on the 5th anniversary | ||||||
14 | of the issuance
of the certificate. | ||||||
15 | If the person so registered states that he operates other | ||||||
16 | places of
business from which he engages in the business of | ||||||
17 | selling tangible personal
property at retail in this State, the | ||||||
18 | Department shall furnish him with a
sub-certificate of | ||||||
19 | registration for each such place of business, and the
applicant | ||||||
20 | shall display the appropriate sub-certificate of registration | ||||||
21 | at
each such place of business. All sub-certificates of | ||||||
22 | registration shall
bear the same registration number as that | ||||||
23 | appearing upon the certificate of
registration to which such | ||||||
24 | sub-certificates relate. | ||||||
25 | If the applicant will sell tangible personal property at | ||||||
26 | retail through
vending machines, the Department shall furnish |
| |||||||
| |||||||
1 | him with a sub-certificate
of registration for each such | ||||||
2 | vending machine, and the applicant shall
display the | ||||||
3 | appropriate sub-certificate of registration on each such
| ||||||
4 | vending machine by attaching the sub-certificate of | ||||||
5 | registration to a
conspicuous part of such vending machine. If | ||||||
6 | a person who is registered to sell tangible personal property | ||||||
7 | at retail through vending machines adds an additional vending | ||||||
8 | machine or additional vending machines to the number of vending | ||||||
9 | machines he or she uses in his or her business of selling | ||||||
10 | tangible personal property at retail, he or she shall notify | ||||||
11 | the Department, on a form prescribed by the Department, to | ||||||
12 | request an additional sub-certificate or additional | ||||||
13 | sub-certificates of registration, as applicable. With each | ||||||
14 | such request, the applicant shall report the number of | ||||||
15 | sub-certificates of registration he or she is requesting as | ||||||
16 | well as the total number of vending machines from which he or | ||||||
17 | she makes retail sales. | ||||||
18 | Where the same person engages in 2 or more businesses of | ||||||
19 | selling
tangible personal property at retail in this State, | ||||||
20 | which businesses are
substantially different in character or | ||||||
21 | engaged in under different trade
names or engaged in under | ||||||
22 | other substantially dissimilar circumstances (so
that it is | ||||||
23 | more practicable, from an accounting, auditing or bookkeeping
| ||||||
24 | standpoint, for such businesses to be separately registered), | ||||||
25 | the
Department may require or permit such person (subject to | ||||||
26 | the same
requirements concerning the furnishing of security as |
| |||||||
| |||||||
1 | those that are
provided for hereinbefore in this Section as to | ||||||
2 | each application for a
certificate of registration) to apply | ||||||
3 | for and obtain a separate certificate
of registration for each | ||||||
4 | such business or for any of such businesses, under
a single | ||||||
5 | certificate of registration supplemented by related
| ||||||
6 | sub-certificates of registration. | ||||||
7 | Any person who is registered under the "Retailers' | ||||||
8 | Occupation Tax Act"
as of March 8, 1963, and who, during the | ||||||
9 | 3-year period immediately prior to
March 8, 1963, or during a | ||||||
10 | continuous 3-year period part of which passed
immediately | ||||||
11 | before and the remainder of which passes immediately after
| ||||||
12 | March 8, 1963, has been so registered continuously and who is | ||||||
13 | determined by
the Department not to have been either delinquent | ||||||
14 | or deficient in the
payment of tax liability during that period | ||||||
15 | under this Act or under any
other State tax law or municipal or | ||||||
16 | county tax ordinance or resolution
under which the certificate | ||||||
17 | of registration that is issued to the
registrant under this Act | ||||||
18 | will permit the registrant to engage in business
without | ||||||
19 | registering separately under such other law, ordinance or
| ||||||
20 | resolution, shall be considered to be a Prior Continuous | ||||||
21 | Compliance
taxpayer. Also any taxpayer who has, as verified by | ||||||
22 | the Department,
faithfully and continuously complied with the | ||||||
23 | condition of his bond or
other security under the provisions of | ||||||
24 | this Act for a period of 3
consecutive years shall be | ||||||
25 | considered to be a Prior Continuous Compliance
taxpayer. | ||||||
26 | Every Prior Continuous Compliance taxpayer shall be exempt |
| |||||||
| |||||||
1 | from all
requirements under this Act concerning the furnishing | ||||||
2 | of a bond or other security as a
condition precedent to his | ||||||
3 | being authorized to engage in the business of
selling tangible | ||||||
4 | personal property at retail in this State. This exemption
shall | ||||||
5 | continue for each such taxpayer until such time as he may be
| ||||||
6 | determined by the Department to be delinquent in the filing of | ||||||
7 | any returns,
or is determined by the Department (either through | ||||||
8 | the Department's
issuance of a final assessment which has | ||||||
9 | become final under the Act, or by
the taxpayer's filing of a | ||||||
10 | return which admits tax that is not paid to be
due) to be | ||||||
11 | delinquent or deficient in the paying of any tax under this Act
| ||||||
12 | or under any other State tax law or municipal or county tax | ||||||
13 | ordinance or
resolution under which the certificate of | ||||||
14 | registration that is issued to
the registrant under this Act | ||||||
15 | will permit the registrant to engage in
business without | ||||||
16 | registering separately under such other law, ordinance or
| ||||||
17 | resolution, at which time that taxpayer shall become subject to | ||||||
18 | all the
financial responsibility requirements of this Act and, | ||||||
19 | as a condition of
being allowed to continue to engage in the | ||||||
20 | business of selling tangible
personal property at retail, may | ||||||
21 | be required to post bond or other
acceptable security with the | ||||||
22 | Department covering liability which such
taxpayer may | ||||||
23 | thereafter incur. Any taxpayer who fails to pay an admitted or
| ||||||
24 | established liability under this Act may also be required to | ||||||
25 | post bond or
other acceptable security with this Department | ||||||
26 | guaranteeing the payment of
such admitted or established |
| |||||||
| |||||||
1 | liability. | ||||||
2 | No certificate of registration shall be issued to any | ||||||
3 | person who is in
default to the State of Illinois for moneys | ||||||
4 | due under this Act or under any
other State tax law or | ||||||
5 | municipal or county tax ordinance or resolution
under which the | ||||||
6 | certificate of registration that is issued to the applicant
| ||||||
7 | under this Act will permit the applicant to engage in business | ||||||
8 | without
registering separately under such other law, ordinance | ||||||
9 | or resolution. | ||||||
10 | Any person aggrieved by any decision of the Department | ||||||
11 | under this
Section may, within 20 days after notice of such | ||||||
12 | decision, protest and
request a hearing, whereupon the | ||||||
13 | Department shall give notice to such
person of the time and | ||||||
14 | place fixed for such hearing and shall hold a
hearing in | ||||||
15 | conformity with the provisions of this Act and then issue its
| ||||||
16 | final administrative decision in the matter to such person. In | ||||||
17 | the absence
of such a protest within 20 days, the Department's | ||||||
18 | decision shall become
final without any further determination | ||||||
19 | being made or notice given. | ||||||
20 | With respect to security other than bonds (upon which the | ||||||
21 | Department may
sue in the event of a forfeiture), if the | ||||||
22 | taxpayer fails to pay, when due,
any amount whose payment such | ||||||
23 | security guarantees, the Department shall,
after such | ||||||
24 | liability is admitted by the taxpayer or established by the
| ||||||
25 | Department through the issuance of a final assessment that has | ||||||
26 | become final
under the law, convert the security which that |
| |||||||
| |||||||
1 | taxpayer has furnished into
money for the State, after first | ||||||
2 | giving the taxpayer at least 10 days'
written notice, by | ||||||
3 | registered or certified mail, to pay the liability or
forfeit | ||||||
4 | such security to the Department. If the security consists of | ||||||
5 | stocks
or bonds or other securities which are listed on a | ||||||
6 | public exchange, the
Department shall sell such securities | ||||||
7 | through such public exchange. If
the security consists of an | ||||||
8 | irrevocable bank letter of credit, the
Department shall convert | ||||||
9 | the security in the manner provided for in the
Uniform | ||||||
10 | Commercial Code. If the security consists of a bank certificate | ||||||
11 | of
deposit, the Department shall convert the security into | ||||||
12 | money by demanding
and collecting the amount of such bank | ||||||
13 | certificate of deposit from the bank
which issued such | ||||||
14 | certificate. If the security consists of a type of stocks
or | ||||||
15 | other securities which are not listed on a public exchange, the
| ||||||
16 | Department shall sell such security to the highest and best | ||||||
17 | bidder after
giving at least 10 days' notice of the date, time | ||||||
18 | and place of the intended
sale by publication in the "State | ||||||
19 | Official Newspaper". If the Department
realizes more than the | ||||||
20 | amount of such liability from the security, plus the
expenses | ||||||
21 | incurred by the Department in converting the security into | ||||||
22 | money,
the Department shall pay such excess to the taxpayer who | ||||||
23 | furnished such
security, and the balance shall be paid into the | ||||||
24 | State Treasury. | ||||||
25 | The Department shall discharge any surety and shall release | ||||||
26 | and return
any security deposited, assigned, pledged or |
| |||||||
| |||||||
1 | otherwise provided to it by
a taxpayer under this Section | ||||||
2 | within 30 days after: | ||||||
3 | (1) such taxpayer becomes a Prior Continuous | ||||||
4 | Compliance taxpayer; or | ||||||
5 | (2) such taxpayer has ceased to collect receipts on | ||||||
6 | which he is required
to remit tax to the Department, has | ||||||
7 | filed a final tax return, and has paid
to the Department an | ||||||
8 | amount sufficient to discharge his remaining tax
| ||||||
9 | liability, as determined by the Department, under this Act | ||||||
10 | and under every
other State tax law or municipal or county | ||||||
11 | tax ordinance or resolution
under which the certificate of | ||||||
12 | registration issued under this Act permits
the registrant | ||||||
13 | to engage in business without registering separately under
| ||||||
14 | such other law, ordinance or resolution. The Department | ||||||
15 | shall make a final
determination of the taxpayer's | ||||||
16 | outstanding tax liability as expeditiously
as possible | ||||||
17 | after his final tax return has been filed; if the | ||||||
18 | Department
cannot make such final determination within 45 | ||||||
19 | days after receiving the
final tax return, within such | ||||||
20 | period it shall so notify the taxpayer,
stating its reasons | ||||||
21 | therefor. | ||||||
22 | (Source: P.A. 97-335, eff. 1-1-12; 98-496, eff. 1-1-14; 98-583, | ||||||
23 | eff. 1-1-14; 98-756, eff. 7-16-14; 98-974, eff. 1-1-15 .)
| ||||||
24 | (35 ILCS 120/3) (from Ch. 120, par. 442)
| ||||||
25 | Sec. 3. Except as provided in this Section, on or before |
| |||||||
| |||||||
1 | the twentieth
day of each calendar month, every person engaged | ||||||
2 | in the business of
selling tangible personal property at retail | ||||||
3 | in this State during the
preceding calendar month shall file a | ||||||
4 | return with the Department, stating: | ||||||
5 | 1. The name of the seller; | ||||||
6 | 2. His residence address and the address of his | ||||||
7 | principal place of
business and the address of the | ||||||
8 | principal place of business (if that is
a different | ||||||
9 | address) from which he engages in the business of selling
| ||||||
10 | tangible personal property at retail in this State; | ||||||
11 | 3. Total amount of receipts received by him during the | ||||||
12 | preceding
calendar month or quarter, as the case may be, | ||||||
13 | from sales of tangible
personal property, and from services | ||||||
14 | furnished, by him during such
preceding calendar month or | ||||||
15 | quarter; | ||||||
16 | 4. Total amount received by him during the preceding | ||||||
17 | calendar month or
quarter on charge and time sales of | ||||||
18 | tangible personal property, and from
services furnished, | ||||||
19 | by him prior to the month or quarter for which the return
| ||||||
20 | is filed; | ||||||
21 | 5. Deductions allowed by law; | ||||||
22 | 6. Gross receipts which were received by him during the | ||||||
23 | preceding
calendar month or quarter and upon the basis of | ||||||
24 | which the tax is imposed; | ||||||
25 | 7. The amount of credit provided in Section 2d of this | ||||||
26 | Act; |
| |||||||
| |||||||
1 | 8. The amount of tax due; | ||||||
2 | 9. The signature of the taxpayer; and | ||||||
3 | 10. Such other reasonable information as the | ||||||
4 | Department may require. | ||||||
5 | On and after January 1, 2018, except for returns for motor | ||||||
6 | vehicles, watercraft, aircraft, and trailers that are required | ||||||
7 | to be registered with an agency of this State, with respect to | ||||||
8 | retailers whose annual gross receipts average $20,000 or more, | ||||||
9 | all returns required to be filed pursuant to this Act shall be | ||||||
10 | filed electronically. Retailers who demonstrate that they do | ||||||
11 | not have access to the Internet or demonstrate hardship in | ||||||
12 | filing electronically may petition the Department to waive the | ||||||
13 | electronic filing requirement. | ||||||
14 | If a taxpayer fails to sign a return within 30 days after | ||||||
15 | the proper notice
and demand for signature by the Department, | ||||||
16 | the return shall be considered
valid and any amount shown to be | ||||||
17 | due on the return shall be deemed assessed. | ||||||
18 | Each return shall be accompanied by the statement of | ||||||
19 | prepaid tax issued
pursuant to Section 2e for which credit is | ||||||
20 | claimed. | ||||||
21 | Prior to October 1, 2003, and on and after September 1, | ||||||
22 | 2004 a retailer may accept a Manufacturer's Purchase
Credit
| ||||||
23 | certification from a purchaser in satisfaction of Use Tax
as | ||||||
24 | provided in Section 3-85 of the Use Tax Act if the purchaser | ||||||
25 | provides the
appropriate documentation as required by Section | ||||||
26 | 3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
|
| |||||||
| |||||||
1 | certification, accepted by a retailer prior to October 1, 2003 | ||||||
2 | and on and after September 1, 2004 as provided
in
Section 3-85 | ||||||
3 | of the Use Tax Act, may be used by that retailer to
satisfy | ||||||
4 | Retailers' Occupation Tax liability in the amount claimed in
| ||||||
5 | the certification, not to exceed 6.25% of the receipts
subject | ||||||
6 | to tax from a qualifying purchase. A Manufacturer's Purchase | ||||||
7 | Credit
reported on any original or amended return
filed under
| ||||||
8 | this Act after October 20, 2003 for reporting periods prior to | ||||||
9 | September 1, 2004 shall be disallowed. Manufacturer's | ||||||
10 | Purchaser Credit reported on annual returns due on or after | ||||||
11 | January 1, 2005 will be disallowed for periods prior to | ||||||
12 | September 1, 2004. No Manufacturer's
Purchase Credit may be | ||||||
13 | used after September 30, 2003 through August 31, 2004 to
| ||||||
14 | satisfy any
tax liability imposed under this Act, including any | ||||||
15 | audit liability. | ||||||
16 | The Department may require returns to be filed on a | ||||||
17 | quarterly basis.
If so required, a return for each calendar | ||||||
18 | quarter shall be filed on or
before the twentieth day of the | ||||||
19 | calendar month following the end of such
calendar quarter. The | ||||||
20 | taxpayer shall also file a return with the
Department for each | ||||||
21 | of the first two months of each calendar quarter, on or
before | ||||||
22 | the twentieth day of the following calendar month, stating: | ||||||
23 | 1. The name of the seller; | ||||||
24 | 2. The address of the principal place of business from | ||||||
25 | which he engages
in the business of selling tangible | ||||||
26 | personal property at retail in this State; |
| |||||||
| |||||||
1 | 3. The total amount of taxable receipts received by him | ||||||
2 | during the
preceding calendar month from sales of tangible | ||||||
3 | personal property by him
during such preceding calendar | ||||||
4 | month, including receipts from charge and
time sales, but | ||||||
5 | less all deductions allowed by law; | ||||||
6 | 4. The amount of credit provided in Section 2d of this | ||||||
7 | Act; | ||||||
8 | 5. The amount of tax due; and | ||||||
9 | 6. Such other reasonable information as the Department | ||||||
10 | may
require. | ||||||
11 | Beginning on October 1, 2003, any person who is not a | ||||||
12 | licensed
distributor, importing distributor, or manufacturer, | ||||||
13 | as defined in the Liquor
Control Act of 1934, but is engaged in | ||||||
14 | the business of
selling, at retail, alcoholic liquor
shall file | ||||||
15 | a statement with the Department of Revenue, in a format
and at | ||||||
16 | a time prescribed by the Department, showing the total amount | ||||||
17 | paid for
alcoholic liquor purchased during the preceding month | ||||||
18 | and such other
information as is reasonably required by the | ||||||
19 | Department.
The Department may adopt rules to require
that this | ||||||
20 | statement be filed in an electronic or telephonic format. Such | ||||||
21 | rules
may provide for exceptions from the filing requirements | ||||||
22 | of this paragraph. For
the
purposes of this
paragraph, the term | ||||||
23 | "alcoholic liquor" shall have the meaning prescribed in the
| ||||||
24 | Liquor Control Act of 1934. | ||||||
25 | Beginning on October 1, 2003, every distributor, importing | ||||||
26 | distributor, and
manufacturer of alcoholic liquor as defined in |
| |||||||
| |||||||
1 | the Liquor Control Act of 1934,
shall file a
statement with the | ||||||
2 | Department of Revenue, no later than the 10th day of the
month | ||||||
3 | for the
preceding month during which transactions occurred, by | ||||||
4 | electronic means,
showing the
total amount of gross receipts | ||||||
5 | from the sale of alcoholic liquor sold or
distributed during
| ||||||
6 | the preceding month to purchasers; identifying the purchaser to | ||||||
7 | whom it was
sold or
distributed; the purchaser's tax | ||||||
8 | registration number; and such other
information
reasonably | ||||||
9 | required by the Department. A distributor, importing | ||||||
10 | distributor, or manufacturer of alcoholic liquor must | ||||||
11 | personally deliver, mail, or provide by electronic means to | ||||||
12 | each retailer listed on the monthly statement a report | ||||||
13 | containing a cumulative total of that distributor's, importing | ||||||
14 | distributor's, or manufacturer's total sales of alcoholic | ||||||
15 | liquor to that retailer no later than the 10th day of the month | ||||||
16 | for the preceding month during which the transaction occurred. | ||||||
17 | The distributor, importing distributor, or manufacturer shall | ||||||
18 | notify the retailer as to the method by which the distributor, | ||||||
19 | importing distributor, or manufacturer will provide the sales | ||||||
20 | information. If the retailer is unable to receive the sales | ||||||
21 | information by electronic means, the distributor, importing | ||||||
22 | distributor, or manufacturer shall furnish the sales | ||||||
23 | information by personal delivery or by mail. For purposes of | ||||||
24 | this paragraph, the term "electronic means" includes, but is | ||||||
25 | not limited to, the use of a secure Internet website, e-mail, | ||||||
26 | or facsimile. |
| |||||||
| |||||||
1 | If a total amount of less than $1 is payable, refundable or | ||||||
2 | creditable,
such amount shall be disregarded if it is less than | ||||||
3 | 50 cents and shall be
increased to $1 if it is 50 cents or more. | ||||||
4 | Beginning October 1, 1993,
a taxpayer who has an average | ||||||
5 | monthly tax liability of $150,000 or more shall
make all | ||||||
6 | payments required by rules of the
Department by electronic | ||||||
7 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
8 | an average monthly tax liability of $100,000 or more shall make | ||||||
9 | all
payments required by rules of the Department by electronic | ||||||
10 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
11 | an average monthly tax liability
of $50,000 or more shall make | ||||||
12 | all
payments required by rules of the Department by electronic | ||||||
13 | funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||||||
14 | an annual tax liability of
$200,000 or more shall make all | ||||||
15 | payments required by rules of the Department by
electronic | ||||||
16 | funds transfer. The term "annual tax liability" shall be the | ||||||
17 | sum of
the taxpayer's liabilities under this Act, and under all | ||||||
18 | other State and local
occupation and use tax laws administered | ||||||
19 | by the Department, for the immediately
preceding calendar year.
| ||||||
20 | The term "average monthly tax liability" shall be the sum of | ||||||
21 | the
taxpayer's liabilities under this
Act, and under all other | ||||||
22 | State and local occupation and use tax
laws administered by the | ||||||
23 | Department, for the immediately preceding calendar
year | ||||||
24 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
25 | a tax liability in the
amount set forth in subsection (b) of | ||||||
26 | Section 2505-210 of the Department of
Revenue Law shall make |
| |||||||
| |||||||
1 | all payments required by rules of the Department by
electronic | ||||||
2 | funds transfer. | ||||||
3 | Before August 1 of each year beginning in 1993, the | ||||||
4 | Department shall
notify all taxpayers required to make payments | ||||||
5 | by electronic funds
transfer. All taxpayers
required to make | ||||||
6 | payments by electronic funds transfer shall make those
payments | ||||||
7 | for
a minimum of one year beginning on October 1. | ||||||
8 | Any taxpayer not required to make payments by electronic | ||||||
9 | funds transfer may
make payments by electronic funds transfer | ||||||
10 | with
the permission of the Department. | ||||||
11 | All taxpayers required to make payment by electronic funds | ||||||
12 | transfer and
any taxpayers authorized to voluntarily make | ||||||
13 | payments by electronic funds
transfer shall make those payments | ||||||
14 | in the manner authorized by the Department. | ||||||
15 | The Department shall adopt such rules as are necessary to | ||||||
16 | effectuate a
program of electronic funds transfer and the | ||||||
17 | requirements of this Section. | ||||||
18 | Any amount which is required to be shown or reported on any | ||||||
19 | return or
other document under this Act shall, if such amount | ||||||
20 | is not a whole-dollar
amount, be increased to the nearest | ||||||
21 | whole-dollar amount in any case where
the fractional part of a | ||||||
22 | dollar is 50 cents or more, and decreased to the
nearest | ||||||
23 | whole-dollar amount where the fractional part of a dollar is | ||||||
24 | less
than 50 cents. | ||||||
25 | If the retailer is otherwise required to file a monthly | ||||||
26 | return and if the
retailer's average monthly tax liability to |
| |||||||
| |||||||
1 | the Department does not exceed
$200, the Department may | ||||||
2 | authorize his returns to be filed on a quarter
annual basis, | ||||||
3 | with the return for January, February and March of a given
year | ||||||
4 | being due by April 20 of such year; with the return for April, | ||||||
5 | May and
June of a given year being due by July 20 of such year; | ||||||
6 | with the return for
July, August and September of a given year | ||||||
7 | being due by October 20 of such
year, and with the return for | ||||||
8 | October, November and December of a given
year being due by | ||||||
9 | January 20 of the following year. | ||||||
10 | If the retailer is otherwise required to file a monthly or | ||||||
11 | quarterly
return and if the retailer's average monthly tax | ||||||
12 | liability with the
Department does not exceed $50, the | ||||||
13 | Department may authorize his returns to
be filed on an annual | ||||||
14 | basis, with the return for a given year being due by
January 20 | ||||||
15 | of the following year. | ||||||
16 | Such quarter annual and annual returns, as to form and | ||||||
17 | substance,
shall be subject to the same requirements as monthly | ||||||
18 | returns. | ||||||
19 | Notwithstanding any other provision in this Act concerning | ||||||
20 | the time
within which a retailer may file his return, in the | ||||||
21 | case of any retailer
who ceases to engage in a kind of business | ||||||
22 | which makes him responsible
for filing returns under this Act, | ||||||
23 | such retailer shall file a final
return under this Act with the | ||||||
24 | Department not more than one month after
discontinuing such | ||||||
25 | business. | ||||||
26 | Where the same person has more than one business registered |
| |||||||
| |||||||
1 | with the
Department under separate registrations under this | ||||||
2 | Act, such person may
not file each return that is due as a | ||||||
3 | single return covering all such
registered businesses, but | ||||||
4 | shall file separate returns for each such
registered business. | ||||||
5 | In addition, with respect to motor vehicles, watercraft,
| ||||||
6 | aircraft, and trailers that are required to be registered with | ||||||
7 | an agency of
this State, every
retailer selling this kind of | ||||||
8 | tangible personal property shall file,
with the Department, | ||||||
9 | upon a form to be prescribed and supplied by the
Department, a | ||||||
10 | separate return for each such item of tangible personal
| ||||||
11 | property which the retailer sells, except that if, in the same
| ||||||
12 | transaction, (i) a retailer of aircraft, watercraft, motor | ||||||
13 | vehicles or
trailers transfers more than one aircraft, | ||||||
14 | watercraft, motor
vehicle or trailer to another aircraft, | ||||||
15 | watercraft, motor vehicle
retailer or trailer retailer for the | ||||||
16 | purpose of resale
or (ii) a retailer of aircraft, watercraft, | ||||||
17 | motor vehicles, or trailers
transfers more than one aircraft, | ||||||
18 | watercraft, motor vehicle, or trailer to a
purchaser for use as | ||||||
19 | a qualifying rolling stock as provided in Section 2-5 of
this | ||||||
20 | Act, then
that seller may report the transfer of all aircraft,
| ||||||
21 | watercraft, motor vehicles or trailers involved in that | ||||||
22 | transaction to the
Department on the same uniform | ||||||
23 | invoice-transaction reporting return form. For
purposes of | ||||||
24 | this Section, "watercraft" means a Class 2, Class 3, or Class 4
| ||||||
25 | watercraft as defined in Section 3-2 of the Boat Registration | ||||||
26 | and Safety Act, a
personal watercraft, or any boat equipped |
| |||||||
| |||||||
1 | with an inboard motor. | ||||||
2 | Any retailer who sells only motor vehicles, watercraft,
| ||||||
3 | aircraft, or trailers that are required to be registered with | ||||||
4 | an agency of
this State, so that all
retailers' occupation tax | ||||||
5 | liability is required to be reported, and is
reported, on such | ||||||
6 | transaction reporting returns and who is not otherwise
required | ||||||
7 | to file monthly or quarterly returns, need not file monthly or
| ||||||
8 | quarterly returns. However, those retailers shall be required | ||||||
9 | to
file returns on an annual basis. | ||||||
10 | The transaction reporting return, in the case of motor | ||||||
11 | vehicles
or trailers that are required to be registered with an | ||||||
12 | agency of this
State, shall
be the same document as the Uniform | ||||||
13 | Invoice referred to in Section 5-402
of The Illinois Vehicle | ||||||
14 | Code and must show the name and address of the
seller; the name | ||||||
15 | and address of the purchaser; the amount of the selling
price | ||||||
16 | including the amount allowed by the retailer for traded-in
| ||||||
17 | property, if any; the amount allowed by the retailer for the | ||||||
18 | traded-in
tangible personal property, if any, to the extent to | ||||||
19 | which Section 1 of
this Act allows an exemption for the value | ||||||
20 | of traded-in property; the
balance payable after deducting such | ||||||
21 | trade-in allowance from the total
selling price; the amount of | ||||||
22 | tax due from the retailer with respect to
such transaction; the | ||||||
23 | amount of tax collected from the purchaser by the
retailer on | ||||||
24 | such transaction (or satisfactory evidence that such tax is
not | ||||||
25 | due in that particular instance, if that is claimed to be the | ||||||
26 | fact);
the place and date of the sale; a sufficient |
| |||||||
| |||||||
1 | identification of the
property sold; such other information as | ||||||
2 | is required in Section 5-402 of
The Illinois Vehicle Code, and | ||||||
3 | such other information as the Department
may reasonably | ||||||
4 | require. | ||||||
5 | The transaction reporting return in the case of watercraft
| ||||||
6 | or aircraft must show
the name and address of the seller; the | ||||||
7 | name and address of the
purchaser; the amount of the selling | ||||||
8 | price including the amount allowed
by the retailer for | ||||||
9 | traded-in property, if any; the amount allowed by
the retailer | ||||||
10 | for the traded-in tangible personal property, if any, to
the | ||||||
11 | extent to which Section 1 of this Act allows an exemption for | ||||||
12 | the
value of traded-in property; the balance payable after | ||||||
13 | deducting such
trade-in allowance from the total selling price; | ||||||
14 | the amount of tax due
from the retailer with respect to such | ||||||
15 | transaction; the amount of tax
collected from the purchaser by | ||||||
16 | the retailer on such transaction (or
satisfactory evidence that | ||||||
17 | such tax is not due in that particular
instance, if that is | ||||||
18 | claimed to be the fact); the place and date of the
sale, a | ||||||
19 | sufficient identification of the property sold, and such other
| ||||||
20 | information as the Department may reasonably require. | ||||||
21 | Such transaction reporting return shall be filed not later | ||||||
22 | than 20
days after the day of delivery of the item that is | ||||||
23 | being sold, but may
be filed by the retailer at any time sooner | ||||||
24 | than that if he chooses to
do so. The transaction reporting | ||||||
25 | return and tax remittance or proof of
exemption from the | ||||||
26 | Illinois use tax may be transmitted to the Department
by way of |
| |||||||
| |||||||
1 | the State agency with which, or State officer with whom the
| ||||||
2 | tangible personal property must be titled or registered (if | ||||||
3 | titling or
registration is required) if the Department and such | ||||||
4 | agency or State
officer determine that this procedure will | ||||||
5 | expedite the processing of
applications for title or | ||||||
6 | registration. | ||||||
7 | With each such transaction reporting return, the retailer | ||||||
8 | shall remit
the proper amount of tax due (or shall submit | ||||||
9 | satisfactory evidence that
the sale is not taxable if that is | ||||||
10 | the case), to the Department or its
agents, whereupon the | ||||||
11 | Department shall issue, in the purchaser's name, a
use tax | ||||||
12 | receipt (or a certificate of exemption if the Department is
| ||||||
13 | satisfied that the particular sale is tax exempt) which such | ||||||
14 | purchaser
may submit to the agency with which, or State officer | ||||||
15 | with whom, he must
title or register the tangible personal | ||||||
16 | property that is involved (if
titling or registration is | ||||||
17 | required) in support of such purchaser's
application for an | ||||||
18 | Illinois certificate or other evidence of title or
registration | ||||||
19 | to such tangible personal property. | ||||||
20 | No retailer's failure or refusal to remit tax under this | ||||||
21 | Act
precludes a user, who has paid the proper tax to the | ||||||
22 | retailer, from
obtaining his certificate of title or other | ||||||
23 | evidence of title or
registration (if titling or registration | ||||||
24 | is required) upon satisfying
the Department that such user has | ||||||
25 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
26 | Department shall adopt appropriate rules to carry out
the |
| |||||||
| |||||||
1 | mandate of this paragraph. | ||||||
2 | If the user who would otherwise pay tax to the retailer | ||||||
3 | wants the
transaction reporting return filed and the payment of | ||||||
4 | the tax or proof
of exemption made to the Department before the | ||||||
5 | retailer is willing to
take these actions and such user has not | ||||||
6 | paid the tax to the retailer,
such user may certify to the fact | ||||||
7 | of such delay by the retailer and may
(upon the Department | ||||||
8 | being satisfied of the truth of such certification)
transmit | ||||||
9 | the information required by the transaction reporting return
| ||||||
10 | and the remittance for tax or proof of exemption directly to | ||||||
11 | the
Department and obtain his tax receipt or exemption | ||||||
12 | determination, in
which event the transaction reporting return | ||||||
13 | and tax remittance (if a
tax payment was required) shall be | ||||||
14 | credited by the Department to the
proper retailer's account | ||||||
15 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
16 | provided for in this Section being allowed. When the user pays
| ||||||
17 | the tax directly to the Department, he shall pay the tax in the | ||||||
18 | same
amount and in the same form in which it would be remitted | ||||||
19 | if the tax had
been remitted to the Department by the retailer. | ||||||
20 | Refunds made by the seller during the preceding return | ||||||
21 | period to
purchasers, on account of tangible personal property | ||||||
22 | returned to the
seller, shall be allowed as a deduction under | ||||||
23 | subdivision 5 of his monthly
or quarterly return, as the case | ||||||
24 | may be, in case the
seller had theretofore included the | ||||||
25 | receipts from the sale of such
tangible personal property in a | ||||||
26 | return filed by him and had paid the tax
imposed by this Act |
| |||||||
| |||||||
1 | with respect to such receipts. | ||||||
2 | Where the seller is a corporation, the return filed on | ||||||
3 | behalf of such
corporation shall be signed by the president, | ||||||
4 | vice-president, secretary
or treasurer or by the properly | ||||||
5 | accredited agent of such corporation. | ||||||
6 | Where the seller is a limited liability company, the return | ||||||
7 | filed on behalf
of the limited liability company shall be | ||||||
8 | signed by a manager, member, or
properly accredited agent of | ||||||
9 | the limited liability company. | ||||||
10 | Except as provided in this Section, the retailer filing the | ||||||
11 | return
under this Section shall, at the time of filing such | ||||||
12 | return, pay to the
Department the amount of tax imposed by this | ||||||
13 | Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% | ||||||
14 | on and after January 1, 1990, or $5 per
calendar year, | ||||||
15 | whichever is greater, which is allowed to
reimburse the | ||||||
16 | retailer for the expenses incurred in keeping records,
| ||||||
17 | preparing and filing returns, remitting the tax and supplying | ||||||
18 | data to
the Department on request. Any prepayment made pursuant | ||||||
19 | to Section 2d
of this Act shall be included in the amount on | ||||||
20 | which such
2.1% or 1.75% discount is computed. In the case of | ||||||
21 | retailers who report
and pay the tax on a transaction by | ||||||
22 | transaction basis, as provided in this
Section, such discount | ||||||
23 | shall be taken with each such tax remittance
instead of when | ||||||
24 | such retailer files his periodic return. The discount allowed | ||||||
25 | under this Section is allowed only for returns that are filed | ||||||
26 | in the manner required by this Act. The Department may disallow |
| |||||||
| |||||||
1 | the discount for retailers whose certificate of registration is | ||||||
2 | revoked at the time the return is filed, but only if the | ||||||
3 | Department's decision to revoke the certificate of | ||||||
4 | registration has become final. | ||||||
5 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
6 | tax liability
to the Department
under this Act, the Use Tax | ||||||
7 | Act, the Service Occupation Tax
Act, and the Service Use Tax | ||||||
8 | Act, excluding any liability for prepaid sales
tax to be | ||||||
9 | remitted in accordance with Section 2d of this Act, was
$10,000
| ||||||
10 | or more during the preceding 4 complete calendar quarters, he | ||||||
11 | shall file a
return with the Department each month by the 20th | ||||||
12 | day of the month next
following the month during which such tax | ||||||
13 | liability is incurred and shall
make payments to the Department | ||||||
14 | on or before the 7th, 15th, 22nd and last
day of the month | ||||||
15 | during which such liability is incurred.
On and after October | ||||||
16 | 1, 2000, if the taxpayer's average monthly tax liability
to the | ||||||
17 | Department under this Act, the Use Tax Act, the Service | ||||||
18 | Occupation Tax
Act, and the Service Use Tax Act, excluding any | ||||||
19 | liability for prepaid sales tax
to be remitted in accordance | ||||||
20 | with Section 2d of this Act, was $20,000 or more
during the | ||||||
21 | preceding 4 complete calendar quarters, he shall file a return | ||||||
22 | with
the Department each month by the 20th day of the month | ||||||
23 | next following the month
during which such tax liability is | ||||||
24 | incurred and shall make payment to the
Department on or before | ||||||
25 | the 7th, 15th, 22nd and last day of the month during
which such | ||||||
26 | liability is incurred.
If the month
during which such tax |
| |||||||
| |||||||
1 | liability is incurred began prior to January 1, 1985,
each | ||||||
2 | payment shall be in an amount equal to 1/4 of the taxpayer's | ||||||
3 | actual
liability for the month or an amount set by the | ||||||
4 | Department not to exceed
1/4 of the average monthly liability | ||||||
5 | of the taxpayer to the Department for
the preceding 4 complete | ||||||
6 | calendar quarters (excluding the month of highest
liability and | ||||||
7 | the month of lowest liability in such 4 quarter period). If
the | ||||||
8 | month during which such tax liability is incurred begins on or | ||||||
9 | after
January 1, 1985 and prior to January 1, 1987, each | ||||||
10 | payment shall be in an
amount equal to 22.5% of the taxpayer's | ||||||
11 | actual liability for the month or
27.5% of the taxpayer's | ||||||
12 | liability for the same calendar
month of the preceding year. If | ||||||
13 | the month during which such tax
liability is incurred begins on | ||||||
14 | or after January 1, 1987 and prior to
January 1, 1988, each | ||||||
15 | payment shall be in an amount equal to 22.5% of the
taxpayer's | ||||||
16 | actual liability for the month or 26.25% of the taxpayer's
| ||||||
17 | liability for the same calendar month of the preceding year. If | ||||||
18 | the month
during which such tax liability is incurred begins on | ||||||
19 | or after January 1,
1988, and prior to January 1, 1989, or | ||||||
20 | begins on or after January 1, 1996, each
payment shall be in an | ||||||
21 | amount
equal to 22.5% of the taxpayer's actual liability for | ||||||
22 | the month or 25% of
the taxpayer's liability for the same | ||||||
23 | calendar month of the preceding year. If
the month during which | ||||||
24 | such tax liability is incurred begins on or after
January 1, | ||||||
25 | 1989, and prior to January 1, 1996, each payment shall be in an
| ||||||
26 | amount equal to 22.5% of the
taxpayer's actual liability for |
| |||||||
| |||||||
1 | the month or 25% of the taxpayer's
liability for the same | ||||||
2 | calendar month of the preceding year or 100% of the
taxpayer's | ||||||
3 | actual liability for the quarter monthly reporting period. The
| ||||||
4 | amount of such quarter monthly payments shall be credited | ||||||
5 | against
the final tax liability of the taxpayer's return for | ||||||
6 | that month. Before
October 1, 2000, once
applicable, the | ||||||
7 | requirement of the making of quarter monthly payments to
the | ||||||
8 | Department by taxpayers having an average monthly tax liability | ||||||
9 | of
$10,000 or more as determined in the manner provided above
| ||||||
10 | shall continue
until such taxpayer's average monthly liability | ||||||
11 | to the Department during
the preceding 4 complete calendar | ||||||
12 | quarters (excluding the month of highest
liability and the | ||||||
13 | month of lowest liability) is less than
$9,000, or until
such | ||||||
14 | taxpayer's average monthly liability to the Department as | ||||||
15 | computed for
each calendar quarter of the 4 preceding complete | ||||||
16 | calendar quarter period
is less than $10,000. However, if a | ||||||
17 | taxpayer can show the
Department that
a substantial change in | ||||||
18 | the taxpayer's business has occurred which causes
the taxpayer | ||||||
19 | to anticipate that his average monthly tax liability for the
| ||||||
20 | reasonably foreseeable future will fall below the $10,000 | ||||||
21 | threshold
stated above, then
such taxpayer
may petition the | ||||||
22 | Department for a change in such taxpayer's reporting
status. On | ||||||
23 | and after October 1, 2000, once applicable, the requirement of
| ||||||
24 | the making of quarter monthly payments to the Department by | ||||||
25 | taxpayers having an
average monthly tax liability of $20,000 or | ||||||
26 | more as determined in the manner
provided above shall continue |
| |||||||
| |||||||
1 | until such taxpayer's average monthly liability
to the | ||||||
2 | Department during the preceding 4 complete calendar quarters | ||||||
3 | (excluding
the month of highest liability and the month of | ||||||
4 | lowest liability) is less than
$19,000 or until such taxpayer's | ||||||
5 | average monthly liability to the Department as
computed for | ||||||
6 | each calendar quarter of the 4 preceding complete calendar | ||||||
7 | quarter
period is less than $20,000. However, if a taxpayer can | ||||||
8 | show the Department
that a substantial change in the taxpayer's | ||||||
9 | business has occurred which causes
the taxpayer to anticipate | ||||||
10 | that his average monthly tax liability for the
reasonably | ||||||
11 | foreseeable future will fall below the $20,000 threshold stated
| ||||||
12 | above, then such taxpayer may petition the Department for a | ||||||
13 | change in such
taxpayer's reporting status. The Department | ||||||
14 | shall change such taxpayer's
reporting status
unless it finds | ||||||
15 | that such change is seasonal in nature and not likely to be
| ||||||
16 | long term. If any such quarter monthly payment is not paid at | ||||||
17 | the time or
in the amount required by this Section, then the | ||||||
18 | taxpayer shall be liable for
penalties and interest on the | ||||||
19 | difference
between the minimum amount due as a payment and the | ||||||
20 | amount of such quarter
monthly payment actually and timely | ||||||
21 | paid, except insofar as the
taxpayer has previously made | ||||||
22 | payments for that month to the Department in
excess of the | ||||||
23 | minimum payments previously due as provided in this Section.
| ||||||
24 | The Department shall make reasonable rules and regulations to | ||||||
25 | govern the
quarter monthly payment amount and quarter monthly | ||||||
26 | payment dates for
taxpayers who file on other than a calendar |
| |||||||
| |||||||
1 | monthly basis. | ||||||
2 | The provisions of this paragraph apply before October 1, | ||||||
3 | 2001.
Without regard to whether a taxpayer is required to make | ||||||
4 | quarter monthly
payments as specified above, any taxpayer who | ||||||
5 | is required by Section 2d
of this Act to collect and remit | ||||||
6 | prepaid taxes and has collected prepaid
taxes which average in | ||||||
7 | excess of $25,000 per month during the preceding
2 complete | ||||||
8 | calendar quarters, shall file a return with the Department as
| ||||||
9 | required by Section 2f and shall make payments to the | ||||||
10 | Department on or before
the 7th, 15th, 22nd and last day of the | ||||||
11 | month during which such liability
is incurred. If the month | ||||||
12 | during which such tax liability is incurred
began prior to | ||||||
13 | September 1, 1985 ( the effective date of Public Act 84-221) | ||||||
14 | this amendatory Act of 1985 , each
payment shall be in an amount | ||||||
15 | not less than 22.5% of the taxpayer's actual
liability under | ||||||
16 | Section 2d. If the month during which such tax liability
is | ||||||
17 | incurred begins on or after January 1, 1986, each payment shall | ||||||
18 | be in an
amount equal to 22.5% of the taxpayer's actual | ||||||
19 | liability for the month or
27.5% of the taxpayer's liability | ||||||
20 | for the same calendar month of the
preceding calendar year. If | ||||||
21 | the month during which such tax liability is
incurred begins on | ||||||
22 | or after January 1, 1987, each payment shall be in an
amount | ||||||
23 | equal to 22.5% of the taxpayer's actual liability for the month | ||||||
24 | or
26.25% of the taxpayer's liability for the same calendar | ||||||
25 | month of the
preceding year. The amount of such quarter monthly | ||||||
26 | payments shall be
credited against the final tax liability of |
| |||||||
| |||||||
1 | the taxpayer's return for that
month filed under this Section | ||||||
2 | or Section 2f, as the case may be. Once
applicable, the | ||||||
3 | requirement of the making of quarter monthly payments to
the | ||||||
4 | Department pursuant to this paragraph shall continue until such
| ||||||
5 | taxpayer's average monthly prepaid tax collections during the | ||||||
6 | preceding 2
complete calendar quarters is $25,000 or less. If | ||||||
7 | any such quarter monthly
payment is not paid at the time or in | ||||||
8 | the amount required, the taxpayer
shall be liable for penalties | ||||||
9 | and interest on such difference, except
insofar as the taxpayer | ||||||
10 | has previously made payments for that month in
excess of the | ||||||
11 | minimum payments previously due. | ||||||
12 | The provisions of this paragraph apply on and after October | ||||||
13 | 1, 2001.
Without regard to whether a taxpayer is required to | ||||||
14 | make quarter monthly
payments as specified above, any taxpayer | ||||||
15 | who is required by Section 2d of this
Act to collect and remit | ||||||
16 | prepaid taxes and has collected prepaid taxes that
average in | ||||||
17 | excess of $20,000 per month during the preceding 4 complete | ||||||
18 | calendar
quarters shall file a return with the Department as | ||||||
19 | required by Section 2f
and shall make payments to the | ||||||
20 | Department on or before the 7th, 15th, 22nd and
last day of the | ||||||
21 | month during which the liability is incurred. Each payment
| ||||||
22 | shall be in an amount equal to 22.5% of the taxpayer's actual | ||||||
23 | liability for the
month or 25% of the taxpayer's liability for | ||||||
24 | the same calendar month of the
preceding year. The amount of | ||||||
25 | the quarter monthly payments shall be credited
against the | ||||||
26 | final tax liability of the taxpayer's return for that month |
| |||||||
| |||||||
1 | filed
under this Section or Section 2f, as the case may be. | ||||||
2 | Once applicable, the
requirement of the making of quarter | ||||||
3 | monthly payments to the Department
pursuant to this paragraph | ||||||
4 | shall continue until the taxpayer's average monthly
prepaid tax | ||||||
5 | collections during the preceding 4 complete calendar quarters
| ||||||
6 | (excluding the month of highest liability and the month of | ||||||
7 | lowest liability) is
less than $19,000 or until such taxpayer's | ||||||
8 | average monthly liability to the
Department as computed for | ||||||
9 | each calendar quarter of the 4 preceding complete
calendar | ||||||
10 | quarters is less than $20,000. If any such quarter monthly | ||||||
11 | payment is
not paid at the time or in the amount required, the | ||||||
12 | taxpayer shall be liable
for penalties and interest on such | ||||||
13 | difference, except insofar as the taxpayer
has previously made | ||||||
14 | payments for that month in excess of the minimum payments
| ||||||
15 | previously due. | ||||||
16 | If any payment provided for in this Section exceeds
the | ||||||
17 | taxpayer's liabilities under this Act, the Use Tax Act, the | ||||||
18 | Service
Occupation Tax Act and the Service Use Tax Act, as | ||||||
19 | shown on an original
monthly return, the Department shall, if | ||||||
20 | requested by the taxpayer, issue to
the taxpayer a credit | ||||||
21 | memorandum no later than 30 days after the date of
payment. The | ||||||
22 | credit evidenced by such credit memorandum may
be assigned by | ||||||
23 | the taxpayer to a similar taxpayer under this Act, the
Use Tax | ||||||
24 | Act, the Service Occupation Tax Act or the Service Use Tax Act, | ||||||
25 | in
accordance with reasonable rules and regulations to be | ||||||
26 | prescribed by the
Department. If no such request is made, the |
| |||||||
| |||||||
1 | taxpayer may credit such excess
payment against tax liability | ||||||
2 | subsequently to be remitted to the Department
under this Act, | ||||||
3 | the Use Tax Act, the Service Occupation Tax Act or the
Service | ||||||
4 | Use Tax Act, in accordance with reasonable rules and | ||||||
5 | regulations
prescribed by the Department. If the Department | ||||||
6 | subsequently determined
that all or any part of the credit | ||||||
7 | taken was not actually due to the
taxpayer, the taxpayer's 2.1% | ||||||
8 | and 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% | ||||||
9 | of the difference between the credit taken and that
actually | ||||||
10 | due, and that taxpayer shall be liable for penalties and | ||||||
11 | interest
on such difference. | ||||||
12 | If a retailer of motor fuel is entitled to a credit under | ||||||
13 | Section 2d of
this Act which exceeds the taxpayer's liability | ||||||
14 | to the Department under
this Act for the month which the | ||||||
15 | taxpayer is filing a return, the
Department shall issue the | ||||||
16 | taxpayer a credit memorandum for the excess. | ||||||
17 | Beginning January 1, 1990, each month the Department shall | ||||||
18 | pay into
the Local Government Tax Fund, a special fund in the | ||||||
19 | State treasury which
is hereby created, the net revenue | ||||||
20 | realized for the preceding month from
the 1% tax on sales of | ||||||
21 | food for human consumption which is to be consumed
off the | ||||||
22 | premises where it is sold (other than alcoholic beverages, soft
| ||||||
23 | drinks and food which has been prepared for immediate | ||||||
24 | consumption) and
prescription and nonprescription medicines, | ||||||
25 | drugs, medical appliances, products classified as Class III | ||||||
26 | medical devices by the United States Food and Drug |
| |||||||
| |||||||
1 | Administration that are used for cancer treatment pursuant to a | ||||||
2 | prescription, as well as any accessories and components related | ||||||
3 | to those devices, and
insulin, urine testing materials, | ||||||
4 | syringes and needles used by diabetics. | ||||||
5 | Beginning January 1, 1990, each month the Department shall | ||||||
6 | pay into
the County and Mass Transit District Fund, a special | ||||||
7 | fund in the State
treasury which is hereby created, 4% of the | ||||||
8 | net revenue realized
for the preceding month from the 6.25% | ||||||
9 | general rate. | ||||||
10 | Beginning August 1, 2000, each
month the Department shall | ||||||
11 | pay into the
County and Mass Transit District Fund 20% of the | ||||||
12 | net revenue realized for the
preceding month from the 1.25% | ||||||
13 | rate on the selling price of motor fuel and
gasohol. Beginning | ||||||
14 | September 1, 2010, each month the Department shall pay into the | ||||||
15 | County and Mass Transit District Fund 20% of the net revenue | ||||||
16 | realized for the preceding month from the 1.25% rate on the | ||||||
17 | selling price of sales tax holiday items. | ||||||
18 | Beginning January 1, 1990, each month the Department shall | ||||||
19 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
20 | realized for the
preceding month from the 6.25% general rate on | ||||||
21 | the selling price of
tangible personal property. | ||||||
22 | Beginning August 1, 2000, each
month the Department shall | ||||||
23 | pay into the
Local Government Tax Fund 80% of the net revenue | ||||||
24 | realized for the preceding
month from the 1.25% rate on the | ||||||
25 | selling price of motor fuel and gasohol. Beginning September 1, | ||||||
26 | 2010, each month the Department shall pay into the Local |
| |||||||
| |||||||
1 | Government Tax Fund 80% of the net revenue realized for the | ||||||
2 | preceding month from the 1.25% rate on the selling price of | ||||||
3 | sales tax holiday items. | ||||||
4 | Beginning October 1, 2009, each month the Department shall | ||||||
5 | pay into the Capital Projects Fund an amount that is equal to | ||||||
6 | an amount estimated by the Department to represent 80% of the | ||||||
7 | net revenue realized for the preceding month from the sale of | ||||||
8 | candy, grooming and hygiene products, and soft drinks that had | ||||||
9 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
10 | are now taxed at 6.25%. | ||||||
11 | Beginning July 1, 2011, each
month the Department shall pay | ||||||
12 | into the Clean Air Act Permit Fund 80% of the net revenue | ||||||
13 | realized for the
preceding month from the 6.25% general rate on | ||||||
14 | the selling price of sorbents used in Illinois in the process | ||||||
15 | of sorbent injection as used to comply with the Environmental | ||||||
16 | Protection Act or the federal Clean Air Act, but the total | ||||||
17 | payment into the Clean Air Act Permit Fund under this Act and | ||||||
18 | the Use Tax Act shall not exceed $2,000,000 in any fiscal year. | ||||||
19 | Beginning July 1, 2013, each month the Department shall pay | ||||||
20 | into the Underground Storage Tank Fund from the proceeds | ||||||
21 | collected under this Act, the Use Tax Act, the Service Use Tax | ||||||
22 | Act, and the Service Occupation Tax Act an amount equal to the | ||||||
23 | average monthly deficit in the Underground Storage Tank Fund | ||||||
24 | during the prior year, as certified annually by the Illinois | ||||||
25 | Environmental Protection Agency, but the total payment into the | ||||||
26 | Underground Storage Tank Fund under this Act, the Use Tax Act, |
| |||||||
| |||||||
1 | the Service Use Tax Act, and the Service Occupation Tax Act | ||||||
2 | shall not exceed $18,000,000 in any State fiscal year. As used | ||||||
3 | in this paragraph, the "average monthly deficit" shall be equal | ||||||
4 | to the difference between the average monthly claims for | ||||||
5 | payment by the fund and the average monthly revenues deposited | ||||||
6 | into the fund, excluding payments made pursuant to this | ||||||
7 | paragraph. | ||||||
8 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
9 | received by the Department under the Use Tax Act, the Service | ||||||
10 | Use Tax Act, the Service Occupation Tax Act, and this Act, each | ||||||
11 | month the Department shall deposit $500,000 into the State | ||||||
12 | Crime Laboratory Fund. | ||||||
13 | Of the remainder of the moneys received by the Department | ||||||
14 | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||||||
15 | Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on | ||||||
16 | and after July 1, 1989,
3.8% thereof shall be paid into the | ||||||
17 | Build Illinois Fund; provided, however,
that if in any fiscal | ||||||
18 | year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case | ||||||
19 | may be, of the moneys received by the Department and required | ||||||
20 | to
be paid into the Build Illinois Fund pursuant to this Act, | ||||||
21 | Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax | ||||||
22 | Act, and Section 9 of the
Service Occupation Tax Act, such Acts | ||||||
23 | being hereinafter called the "Tax
Acts" and such aggregate of | ||||||
24 | 2.2% or 3.8%, as the case may be, of moneys
being hereinafter | ||||||
25 | called the "Tax Act Amount", and (2) the amount
transferred to | ||||||
26 | the Build Illinois Fund from the State and Local Sales Tax
|
| ||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||
1 | Reform Fund shall be less than the Annual Specified Amount (as | |||||||||||||||||||||||||||||||||||||
2 | hereinafter
defined), an amount equal to the difference shall | |||||||||||||||||||||||||||||||||||||
3 | be immediately paid into
the Build Illinois Fund from other | |||||||||||||||||||||||||||||||||||||
4 | moneys received by the Department
pursuant to the Tax Acts; the | |||||||||||||||||||||||||||||||||||||
5 | "Annual Specified Amount" means the amounts
specified below for | |||||||||||||||||||||||||||||||||||||
6 | fiscal years 1986 through 1993: | |||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||
16 | and means the Certified Annual Debt Service Requirement (as | |||||||||||||||||||||||||||||||||||||
17 | defined in
Section 13 of the Build Illinois Bond Act) or the | |||||||||||||||||||||||||||||||||||||
18 | Tax Act Amount, whichever
is greater, for fiscal year 1994 and | |||||||||||||||||||||||||||||||||||||
19 | each fiscal year thereafter; and
further provided, that if on | |||||||||||||||||||||||||||||||||||||
20 | the last business day of any month the sum of
(1) the Tax Act | |||||||||||||||||||||||||||||||||||||
21 | Amount required to be deposited into the Build Illinois
Bond | |||||||||||||||||||||||||||||||||||||
22 | Account in the Build Illinois Fund during such month and (2) | |||||||||||||||||||||||||||||||||||||
23 | the
amount transferred to the Build Illinois Fund from the | |||||||||||||||||||||||||||||||||||||
24 | State and Local
Sales Tax Reform Fund shall have been less than | |||||||||||||||||||||||||||||||||||||
25 | 1/12 of the Annual
Specified Amount, an amount equal to the | |||||||||||||||||||||||||||||||||||||
26 | difference shall be immediately
paid into the Build Illinois |
| |||||||
| |||||||
1 | Fund from other moneys received by the
Department pursuant to | ||||||
2 | the Tax Acts; and, further provided, that in no
event shall the | ||||||
3 | payments required under the preceding proviso result in
| ||||||
4 | aggregate payments into the Build Illinois Fund pursuant to | ||||||
5 | this clause (b)
for any fiscal year in excess of the greater of | ||||||
6 | (i) the Tax Act Amount or
(ii) the Annual Specified Amount for | ||||||
7 | such fiscal year. The amounts payable
into the Build Illinois | ||||||
8 | Fund under clause (b) of the first sentence in this
paragraph | ||||||
9 | shall be payable only until such time as the aggregate amount | ||||||
10 | on
deposit under each trust indenture securing Bonds issued and | ||||||
11 | outstanding
pursuant to the Build Illinois Bond Act is | ||||||
12 | sufficient, taking into account
any future investment income, | ||||||
13 | to fully provide, in accordance with such
indenture, for the | ||||||
14 | defeasance of or the payment of the principal of,
premium, if | ||||||
15 | any, and interest on the Bonds secured by such indenture and on
| ||||||
16 | any Bonds expected to be issued thereafter and all fees and | ||||||
17 | costs payable
with respect thereto, all as certified by the | ||||||
18 | Director of the Bureau of the
Budget (now Governor's Office of | ||||||
19 | Management and Budget). If on the last
business day of any | ||||||
20 | month in which Bonds are
outstanding pursuant to the Build | ||||||
21 | Illinois Bond Act, the aggregate of
moneys deposited in the | ||||||
22 | Build Illinois Bond Account in the Build Illinois
Fund in such | ||||||
23 | month shall be less than the amount required to be transferred
| ||||||
24 | in such month from the Build Illinois Bond Account to the Build | ||||||
25 | Illinois
Bond Retirement and Interest Fund pursuant to Section | ||||||
26 | 13 of the Build
Illinois Bond Act, an amount equal to such |
| |||||||
| |||||||
1 | deficiency shall be immediately
paid from other moneys received | ||||||
2 | by the Department pursuant to the Tax Acts
to the Build | ||||||
3 | Illinois Fund; provided, however, that any amounts paid to the
| ||||||
4 | Build Illinois Fund in any fiscal year pursuant to this | ||||||
5 | sentence shall be
deemed to constitute payments pursuant to | ||||||
6 | clause (b) of the first sentence
of this paragraph and shall | ||||||
7 | reduce the amount otherwise payable for such
fiscal year | ||||||
8 | pursuant to that clause (b). The moneys received by the
| ||||||
9 | Department pursuant to this Act and required to be deposited | ||||||
10 | into the Build
Illinois Fund are subject to the pledge, claim | ||||||
11 | and charge set forth in
Section 12 of the Build Illinois Bond | ||||||
12 | Act. | ||||||
13 | Subject to payment of amounts into the Build Illinois Fund | ||||||
14 | as provided in
the preceding paragraph or in any amendment | ||||||
15 | thereto hereafter enacted, the
following specified monthly | ||||||
16 | installment of the amount requested in the
certificate of the | ||||||
17 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||
18 | provided under Section 8.25f of the State Finance Act, but not | ||||||
19 | in
excess of sums designated as "Total Deposit", shall be | ||||||
20 | deposited in the
aggregate from collections under Section 9 of | ||||||
21 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||
22 | 9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||
23 | Retailers' Occupation Tax Act into the McCormick Place
| ||||||
24 | Expansion Project Fund in the specified fiscal years. | ||||||
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
23 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
24 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
25 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 | Exposition Authority for that fiscal year, less
the amount |
| |||||||
| |||||||
1 | deposited into the McCormick Place Expansion Project Fund by | ||||||
2 | the
State Treasurer in the respective month under subsection | ||||||
3 | (g) of Section 13
of the Metropolitan Pier and Exposition | ||||||
4 | Authority Act, plus cumulative
deficiencies in the deposits | ||||||
5 | required under this Section for previous
months and years, | ||||||
6 | shall be deposited into the McCormick Place Expansion
Project | ||||||
7 | Fund, until the full amount requested for the fiscal year, but | ||||||
8 | not
in excess of the amount specified above as "Total Deposit", | ||||||
9 | has been deposited. | ||||||
10 | Subject to payment of amounts into the Build Illinois Fund | ||||||
11 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
12 | preceding paragraphs
or in any amendments
thereto hereafter | ||||||
13 | enacted, beginning July 1, 1993 and ending on September 30, | ||||||
14 | 2013, the Department shall each
month pay into the Illinois Tax | ||||||
15 | Increment Fund 0.27% of 80% of the net revenue
realized for the | ||||||
16 | preceding month from the 6.25% general rate on the selling
| ||||||
17 | price of tangible personal property. | ||||||
18 | Subject to payment of amounts into the Build Illinois Fund | ||||||
19 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
20 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
21 | enacted, beginning with the receipt of the first
report of | ||||||
22 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
23 | period, the Department shall each month pay into the Energy | ||||||
24 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
25 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
26 | that was sold to an eligible business.
For purposes of this |
| |||||||
| |||||||
1 | paragraph, the term "eligible business" means a new
electric | ||||||
2 | generating facility certified pursuant to Section 605-332 of | ||||||
3 | the
Department of Commerce and Economic Opportunity
Law of the | ||||||
4 | Civil Administrative Code of Illinois. | ||||||
5 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
6 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
7 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
8 | the preceding paragraphs or in any amendments to this Section | ||||||
9 | hereafter enacted, beginning on the first day of the first | ||||||
10 | calendar month to occur on or after August 26, 2014 ( the | ||||||
11 | effective date of Public Act 98-1098) this amendatory Act of | ||||||
12 | the 98th General Assembly , each month, from the collections | ||||||
13 | made under Section 9 of the Use Tax Act, Section 9 of the | ||||||
14 | Service Use Tax Act, Section 9 of the Service Occupation Tax | ||||||
15 | Act, and Section 3 of the Retailers' Occupation Tax Act, the | ||||||
16 | Department shall pay into the Tax Compliance and Administration | ||||||
17 | Fund, to be used, subject to appropriation, to fund additional | ||||||
18 | auditors and compliance personnel at the Department of Revenue, | ||||||
19 | an amount equal to 1/12 of 5% of 80% of the cash receipts | ||||||
20 | collected during the preceding fiscal year by the Audit Bureau | ||||||
21 | of the Department under the Use Tax Act, the Service Use Tax | ||||||
22 | Act, the Service Occupation Tax Act, the Retailers' Occupation | ||||||
23 | Tax Act, and associated local occupation and use taxes | ||||||
24 | administered by the Department. | ||||||
25 | Of the remainder of the moneys received by the Department | ||||||
26 | pursuant to
this Act, 75% thereof shall be paid into the State |
| |||||||
| |||||||
1 | Treasury and 25% shall
be reserved in a special account and | ||||||
2 | used only for the transfer to the
Common School Fund as part of | ||||||
3 | the monthly transfer from the General Revenue
Fund in | ||||||
4 | accordance with Section 8a of the State Finance Act. | ||||||
5 | The Department may, upon separate written notice to a | ||||||
6 | taxpayer,
require the taxpayer to prepare and file with the | ||||||
7 | Department on a form
prescribed by the Department within not | ||||||
8 | less than 60 days after receipt
of the notice an annual | ||||||
9 | information return for the tax year specified in
the notice. | ||||||
10 | Such annual return to the Department shall include a
statement | ||||||
11 | of gross receipts as shown by the retailer's last Federal | ||||||
12 | income
tax return. If the total receipts of the business as | ||||||
13 | reported in the
Federal income tax return do not agree with the | ||||||
14 | gross receipts reported to
the Department of Revenue for the | ||||||
15 | same period, the retailer shall attach
to his annual return a | ||||||
16 | schedule showing a reconciliation of the 2
amounts and the | ||||||
17 | reasons for the difference. The retailer's annual
return to the | ||||||
18 | Department shall also disclose the cost of goods sold by
the | ||||||
19 | retailer during the year covered by such return, opening and | ||||||
20 | closing
inventories of such goods for such year, costs of goods | ||||||
21 | used from stock
or taken from stock and given away by the | ||||||
22 | retailer during such year,
payroll information of the | ||||||
23 | retailer's business during such year and any
additional | ||||||
24 | reasonable information which the Department deems would be
| ||||||
25 | helpful in determining the accuracy of the monthly, quarterly | ||||||
26 | or annual
returns filed by such retailer as provided for in |
| |||||||
| |||||||
1 | this Section. | ||||||
2 | If the annual information return required by this Section | ||||||
3 | is not
filed when and as required, the taxpayer shall be liable | ||||||
4 | as follows: | ||||||
5 | (i) Until January 1, 1994, the taxpayer shall be liable
| ||||||
6 | for a penalty equal to 1/6 of 1% of the tax due from such | ||||||
7 | taxpayer under
this Act during the period to be covered by | ||||||
8 | the annual return for each
month or fraction of a month | ||||||
9 | until such return is filed as required, the
penalty to be | ||||||
10 | assessed and collected in the same manner as any other
| ||||||
11 | penalty provided for in this Act. | ||||||
12 | (ii) On and after January 1, 1994, the taxpayer shall | ||||||
13 | be
liable for a penalty as described in Section 3-4 of the | ||||||
14 | Uniform Penalty and
Interest Act. | ||||||
15 | The chief executive officer, proprietor, owner or highest | ||||||
16 | ranking
manager shall sign the annual return to certify the | ||||||
17 | accuracy of the
information contained therein. Any person who | ||||||
18 | willfully signs the
annual return containing false or | ||||||
19 | inaccurate information shall be guilty
of perjury and punished | ||||||
20 | accordingly. The annual return form prescribed
by the | ||||||
21 | Department shall include a warning that the person signing the
| ||||||
22 | return may be liable for perjury. | ||||||
23 | The provisions of this Section concerning the filing of an | ||||||
24 | annual
information return do not apply to a retailer who is not | ||||||
25 | required to
file an income tax return with the United States | ||||||
26 | Government. |
| |||||||
| |||||||
1 | As soon as possible after the first day of each month, upon | ||||||
2 | certification
of the Department of Revenue, the Comptroller | ||||||
3 | shall order transferred and
the Treasurer shall transfer from | ||||||
4 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
5 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
6 | for the second preceding
month.
Beginning April 1, 2000, this | ||||||
7 | transfer is no longer required
and shall not be made. | ||||||
8 | Net revenue realized for a month shall be the revenue | ||||||
9 | collected by the
State pursuant to this Act, less the amount | ||||||
10 | paid out during that month as
refunds to taxpayers for | ||||||
11 | overpayment of liability. | ||||||
12 | For greater simplicity of administration, manufacturers, | ||||||
13 | importers
and wholesalers whose products are sold at retail in | ||||||
14 | Illinois by
numerous retailers, and who wish to do so, may | ||||||
15 | assume the responsibility
for accounting and paying to the | ||||||
16 | Department all tax accruing under this
Act with respect to such | ||||||
17 | sales, if the retailers who are affected do not
make written | ||||||
18 | objection to the Department to this arrangement. | ||||||
19 | Any person who promotes, organizes, provides retail | ||||||
20 | selling space for
concessionaires or other types of sellers at | ||||||
21 | the Illinois State Fair, DuQuoin
State Fair, county fairs, | ||||||
22 | local fairs, art shows, flea markets and similar
exhibitions or | ||||||
23 | events, including any transient merchant as defined by Section | ||||||
24 | 2
of the Transient Merchant Act of 1987, is required to file a | ||||||
25 | report with the
Department providing the name of the merchant's | ||||||
26 | business, the name of the
person or persons engaged in |
| |||||||
| |||||||
1 | merchant's business, the permanent address and
Illinois | ||||||
2 | Retailers Occupation Tax Registration Number of the merchant, | ||||||
3 | the
dates and location of the event and other reasonable | ||||||
4 | information that the
Department may require. The report must be | ||||||
5 | filed not later than the 20th day
of the month next following | ||||||
6 | the month during which the event with retail sales
was held. | ||||||
7 | Any person who fails to file a report required by this Section
| ||||||
8 | commits a business offense and is subject to a fine not to | ||||||
9 | exceed $250. | ||||||
10 | Any person engaged in the business of selling tangible | ||||||
11 | personal
property at retail as a concessionaire or other type | ||||||
12 | of seller at the
Illinois State Fair, county fairs, art shows, | ||||||
13 | flea markets and similar
exhibitions or events, or any | ||||||
14 | transient merchants, as defined by Section 2
of the Transient | ||||||
15 | Merchant Act of 1987, may be required to make a daily report
of | ||||||
16 | the amount of such sales to the Department and to make a daily | ||||||
17 | payment of
the full amount of tax due. The Department shall | ||||||
18 | impose this
requirement when it finds that there is a | ||||||
19 | significant risk of loss of
revenue to the State at such an | ||||||
20 | exhibition or event. Such a finding
shall be based on evidence | ||||||
21 | that a substantial number of concessionaires
or other sellers | ||||||
22 | who are not residents of Illinois will be engaging in
the | ||||||
23 | business of selling tangible personal property at retail at the
| ||||||
24 | exhibition or event, or other evidence of a significant risk of | ||||||
25 | loss of revenue
to the State. The Department shall notify | ||||||
26 | concessionaires and other sellers
affected by the imposition of |
| |||||||
| |||||||
1 | this requirement. In the absence of
notification by the | ||||||
2 | Department, the concessionaires and other sellers
shall file | ||||||
3 | their returns as otherwise required in this Section. | ||||||
4 | (Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13; | ||||||
5 | 98-496, eff. 1-1-14; 98-756, eff. 7-16-14; 98-1098, eff. | ||||||
6 | 8-26-14; 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; 99-933, | ||||||
7 | eff. 1-27-17; revised 2-3-17.)
| ||||||
8 | Section 25. The Automobile Renting Occupation and Use Tax | ||||||
9 | Act is amended by changing Sections 3 and 4 as follows:
| ||||||
10 | (35 ILCS 155/3) (from Ch. 120, par. 1703)
| ||||||
11 | Sec. 3.
A tax is imposed upon persons engaged in this State | ||||||
12 | in the business
of renting automobiles in Illinois at the rate | ||||||
13 | of 5% of the gross receipts
received from such business. The | ||||||
14 | tax herein imposed does not apply to the
renting of automobiles | ||||||
15 | to any governmental body, nor to any corporation,
society, | ||||||
16 | association, foundation or institution organized and operated
| ||||||
17 | exclusively for charitable, religious or educational purposes, | ||||||
18 | nor to any
not for profit corporation, society, association, | ||||||
19 | foundation, institution
or organization which has no | ||||||
20 | compensated officers or employees and which is
organized and | ||||||
21 | operated primarily for the recreation of persons 55 years of
| ||||||
22 | age or older. Every person engaged in this State in the | ||||||
23 | business of renting
automobiles shall apply to the Department | ||||||
24 | (upon a form prescribed and
furnished by the Department) for a |
| |||||||
| |||||||
1 | certificate of registration under this
Act. The certificate of | ||||||
2 | registration which is issued by the Department to a
retailer | ||||||
3 | under the Retailers' Occupation Tax Act shall permit such | ||||||
4 | rentor
to engage in a business which is taxable under this | ||||||
5 | Section without
registering separately with the Department.
| ||||||
6 | The Department shall have full power to administer and | ||||||
7 | enforce this Section,
to collect all taxes and penalties due | ||||||
8 | hereunder, to dispose of taxes and
penalties so collected in | ||||||
9 | the manner hereinafter provided, and to determine
all rights to | ||||||
10 | credit memoranda, arising on account of the erroneous payment
| ||||||
11 | of tax or penalty hereunder. In the administration of, and | ||||||
12 | compliance with,
this Section, the Department and persons who | ||||||
13 | are subject to this Section
shall have the same rights, | ||||||
14 | remedies, privileges, immunities, powers and
duties, and be | ||||||
15 | subject to the same conditions, restrictions, limitations,
| ||||||
16 | penalties and definitions of terms, and employ the same modes | ||||||
17 | of procedure,
as are prescribed in Sections 1, 1a, 2 through | ||||||
18 | 2-65 (in respect to all
provisions therein other than the State | ||||||
19 | rate of tax), 2a, 2b, 2c, 3 (except
provisions relating to | ||||||
20 | transaction returns , electronic filing of returns, and quarter | ||||||
21 | monthly payments),
4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, | ||||||
22 | 6a, 6b, 6c, 7, 8, 9, 10, 11,
11a, 12 and 13 of the Retailers' | ||||||
23 | Occupation Tax Act and Section 3-7 of the
Uniform Penalty and | ||||||
24 | Interest Act as fully as if those provisions were set
forth | ||||||
25 | herein.
| ||||||
26 | (Source: P.A. 86-1475; 87-205; 87-895 .)
|
| |||||||
| |||||||
1 | (35 ILCS 155/4) (from Ch. 120, par. 1704)
| ||||||
2 | Sec. 4.
A tax is imposed upon the privilege of using, in | ||||||
3 | this State,
an automobile which is rented from a rentor. Such | ||||||
4 | tax is at the rate of
4% of the rental price of such automobile | ||||||
5 | prior to July 1, 1985 and at
the rate of 5% of the rental price | ||||||
6 | of such automobile on and after July 1,
1985 paid to the rentor | ||||||
7 | under any rental agreement. The tax herein imposed
shall not | ||||||
8 | apply to any governmental body, nor to any corporation, | ||||||
9 | society,
association, foundation or institution, organized and | ||||||
10 | operated exclusively
for charitable, religious or educational | ||||||
11 | purposes, nor to any not for
profit corporation, society, | ||||||
12 | association, foundation, institution or
organization which has | ||||||
13 | no compensated officers or employees and which is
organized and | ||||||
14 | operated primarily for the recreation of persons 55 years of
| ||||||
15 | age or older, when using tangible personal property as a | ||||||
16 | rentee.
| ||||||
17 | The tax hereby imposed shall be collected from the rentee | ||||||
18 | by a rentor
maintaining a place of business in this State and | ||||||
19 | remitted to the Department.
| ||||||
20 | The tax hereby imposed and not paid to a rentor pursuant to | ||||||
21 | the preceding
paragraph of this Section shall be paid to the | ||||||
22 | Department directly by any
person using such automobile within | ||||||
23 | this State.
| ||||||
24 | Rentors shall collect the tax from rentees by adding the | ||||||
25 | tax to the rental
price of the automobile, when rented for use, |
| |||||||
| |||||||
1 | in the manner prescribed by
the Department. The Department | ||||||
2 | shall have the power to adopt and promulgate
reasonable rules | ||||||
3 | and regulations for the adding of such tax by rentors to
rental | ||||||
4 | prices by prescribing bracket systems for the purpose of | ||||||
5 | enabling
such rentors to add and collect, as far as | ||||||
6 | practicable, the amount of such tax.
| ||||||
7 | The tax imposed by this Section shall, when collected, be | ||||||
8 | stated as a
distinct item separate and apart from the rental | ||||||
9 | price of the automobile.
| ||||||
10 | The Department shall have full power to administer and | ||||||
11 | enforce this Section;
to collect all taxes, penalties and | ||||||
12 | interest due hereunder; to dispose of
taxes, penalties and | ||||||
13 | interest so collected in the manner hereinafter provided,
and | ||||||
14 | to determine all rights to credit memoranda or refunds arising | ||||||
15 | on account
of the erroneous payment of tax, penalty or interest | ||||||
16 | hereunder. In the
administration of, and compliance with, this | ||||||
17 | Section, the Department and
persons who are subject to this | ||||||
18 | Section shall have the same rights,
remedies, privileges, | ||||||
19 | immunities, powers and duties, and be subject to the
same | ||||||
20 | conditions, restrictions, limitations, penalties and | ||||||
21 | definitions of
terms, and employ the same modes of procedure, | ||||||
22 | as are prescribed in
Sections 2, 3 through 3-80, 4, 6, 7, 8, 9 | ||||||
23 | (except provisions relating to
transaction returns , electronic | ||||||
24 | filing of returns, and quarter monthly payments), 10, 11, 12, | ||||||
25 | 12a, 12b,
13, 14, 15, 19, 20, 21 and 22 of the Use Tax Act, and | ||||||
26 | are not inconsistent
with this Section, as fully as if those |
| |||||||
| |||||||
1 | provisions were set forth herein.
| ||||||
2 | (Source: P.A. 86-1475.)
| ||||||
3 | Section 30. The Prepaid Wireless 9-1-1 Surcharge Act is | ||||||
4 | amended by changing Section 20 as follows:
| ||||||
5 | (50 ILCS 753/20) | ||||||
6 | Sec. 20. Administration of prepaid wireless 9-1-1 | ||||||
7 | surcharge. | ||||||
8 | (a) In the administration and enforcement of this Act, the | ||||||
9 | provisions of Sections 2a, 2b, 2c, 3, 4, 5, 5a, 5b, 5c, 5d, 5e, | ||||||
10 | 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, and 12 of the | ||||||
11 | Retailers' Occupation Tax Act that are not inconsistent with | ||||||
12 | this Act, and Section 3-7 of the Uniform Penalty and Interest | ||||||
13 | Act shall apply, as far as practicable, to the subject matter | ||||||
14 | of this Act to the same extent as if those provisions were | ||||||
15 | included in this Act. References to "taxes" in these | ||||||
16 | incorporated Sections shall be construed to apply to the | ||||||
17 | administration, payment, and remittance of all surcharges | ||||||
18 | under this Act. The Department shall establish registration and | ||||||
19 | payment procedures that substantially coincide with the | ||||||
20 | registration and payment procedures that apply to the | ||||||
21 | Retailers' Occupation Tax Act.
| ||||||
22 | (b) A seller shall be permitted to deduct and retain 3% of | ||||||
23 | prepaid wireless 9-1-1 surcharges that are collected by the | ||||||
24 | seller from consumers and that are remitted and timely filed |
| |||||||
| |||||||
1 | with the Department. Beginning January 1, 2018, the seller is | ||||||
2 | allowed to deduct and retain a portion of the prepaid wireless | ||||||
3 | 9-1-1 surcharges as authorized by this subsection only if the | ||||||
4 | return is filed electronically as provided in Section 3 of the | ||||||
5 | Retailers' Occupation Tax Act. Sellers who demonstrate that | ||||||
6 | they do not have access to the Internet or demonstrate hardship | ||||||
7 | in filing electronically may petition the Department to waive | ||||||
8 | the electronic filing requirement. | ||||||
9 | (c) Other than the amounts for deposit into the Municipal | ||||||
10 | Wireless Service Emergency Fund, the Department shall pay to | ||||||
11 | the State Treasurer all prepaid wireless E911 charges, | ||||||
12 | penalties, and interest collected under this Act for deposit | ||||||
13 | into the Statewide 9-1-1 Fund. On or before the 25th day of | ||||||
14 | each calendar month, the Department shall prepare and certify | ||||||
15 | to the Comptroller the amount available to the Department of | ||||||
16 | State Police for distribution out of the Statewide 9-1-1 Fund. | ||||||
17 | The amount certified shall be the amount (not including credit | ||||||
18 | memoranda) collected during the second preceding calendar | ||||||
19 | month by the Department plus an amount the Department | ||||||
20 | determines is necessary to offset any amounts which were | ||||||
21 | erroneously paid to a different taxing body. The amount paid to | ||||||
22 | the Statewide 9-1-1 Fund shall not include any amount equal to | ||||||
23 | the amount of refunds made during the second preceding calendar | ||||||
24 | month by the Department of Revenue to retailers under this Act | ||||||
25 | or any amount that the Department determines is necessary to | ||||||
26 | offset any amounts which were payable to a different taxing |
| |||||||
| |||||||
1 | body but were erroneously paid to the Statewide 9-1-1 Fund. The | ||||||
2 | Department of State Police shall distribute the funds in | ||||||
3 | accordance with Section 30 of the Emergency Telephone Safety | ||||||
4 | Act. The Department may deduct an amount, not to exceed 2% of | ||||||
5 | remitted charges, to be transferred into the Tax Compliance and | ||||||
6 | Administration Fund to reimburse the Department for its direct | ||||||
7 | costs of administering the collection and remittance of prepaid | ||||||
8 | wireless 9-1-1 surcharges.
| ||||||
9 | (d) The Department shall administer the collection of all | ||||||
10 | 9-1-1 surcharges and may adopt and enforce reasonable rules | ||||||
11 | relating to the administration and enforcement of the | ||||||
12 | provisions of this Act as may be deemed expedient. The | ||||||
13 | Department shall require all surcharges collected under this | ||||||
14 | Act to be reported on existing forms or combined forms, | ||||||
15 | including, but not limited to, Form ST-1. Any overpayments | ||||||
16 | received by the Department for liabilities reported on existing | ||||||
17 | or combined returns shall be applied as an overpayment of | ||||||
18 | retailers' occupation tax, use tax, service occupation tax, or | ||||||
19 | service use tax liability.
| ||||||
20 | (e) If a home rule municipality having a population in | ||||||
21 | excess of 500,000 as of the effective date of this amendatory | ||||||
22 | Act of the 97th General Assembly imposes an E911 surcharge | ||||||
23 | under subsection (a-5) of Section 15 of this Act, then the | ||||||
24 | Department shall pay to the State Treasurer all prepaid | ||||||
25 | wireless E911 charges, penalties, and interest collected for | ||||||
26 | deposit into the Municipal Wireless Service Emergency Fund. All |
| |||||||
| |||||||
1 | deposits into the Municipal Wireless Service Emergency Fund | ||||||
2 | shall be held by the State Treasurer as ex officio custodian | ||||||
3 | apart from all public moneys or funds of this State. Any | ||||||
4 | interest attributable to moneys in the Fund must be deposited | ||||||
5 | into the Fund. Moneys in the Municipal Wireless Service | ||||||
6 | Emergency Fund are not subject to appropriation. On or before | ||||||
7 | the 25th day of each calendar month, the Department shall | ||||||
8 | prepare and certify to the Comptroller the amount available for | ||||||
9 | disbursement to the home rule municipality out of the Municipal | ||||||
10 | Wireless Service Emergency Fund. The amount to be paid to the | ||||||
11 | Municipal Wireless Service Emergency Fund shall be the amount | ||||||
12 | (not including credit memoranda) collected during the second | ||||||
13 | preceding calendar month by the Department plus an amount the | ||||||
14 | Department determines is necessary to offset any amounts which | ||||||
15 | were erroneously paid to a different taxing body. The amount | ||||||
16 | paid to the Municipal Wireless Service Emergency Fund shall not | ||||||
17 | include any amount equal to the amount of refunds made during | ||||||
18 | the second preceding calendar month by the Department to | ||||||
19 | retailers under this Act or any amount that the Department | ||||||
20 | determines is necessary to offset any amounts which were | ||||||
21 | payable to a different taxing body but were erroneously paid to | ||||||
22 | the Municipal Wireless Service Emergency Fund. Within 10 days | ||||||
23 | after receipt by the Comptroller of the certification provided | ||||||
24 | for in this subsection, the Comptroller shall cause the orders | ||||||
25 | to be drawn for the respective amounts in accordance with the | ||||||
26 | directions in the certification. The Department may deduct an |
| |||||||
| |||||||
1 | amount, not to exceed 2% of remitted charges, to be transferred | ||||||
2 | into the Tax Compliance and Administration Fund to reimburse | ||||||
3 | the Department for its direct costs of administering the | ||||||
4 | collection and remittance of prepaid wireless 9-1-1 | ||||||
5 | surcharges. | ||||||
6 | (Source: P.A. 99-6, eff. 1-1-16 .)
| ||||||
7 | Section 35. The Public Utilities Act is amended by changing | ||||||
8 | Section 13-703 as follows:
| ||||||
9 | (220 ILCS 5/13-703) (from Ch. 111 2/3, par. 13-703)
| ||||||
10 | (Section scheduled to be repealed on July 1, 2017)
| ||||||
11 | Sec. 13-703.
(a) The Commission shall design and implement | ||||||
12 | a program
whereby each telecommunications carrier providing | ||||||
13 | local exchange service
shall provide a telecommunications | ||||||
14 | device capable of servicing the needs of
those persons with a | ||||||
15 | hearing or speech disability together with a
single party line, | ||||||
16 | at no charge additional to the basic exchange rate, to
any | ||||||
17 | subscriber who is certified as having a hearing or speech | ||||||
18 | disability by a hearing care professional, as defined in the | ||||||
19 | Hearing Instrument Consumer Protection Act, a speech-language | ||||||
20 | pathologist, or a qualified
State agency and to any subscriber | ||||||
21 | which is an organization serving the needs
of those persons | ||||||
22 | with a hearing or speech disability as determined and
specified | ||||||
23 | by the Commission pursuant to subsection (d).
| ||||||
24 | (b) The Commission shall design and implement a program, |
| |||||||
| |||||||
1 | whereby each
telecommunications carrier providing local | ||||||
2 | exchange service shall provide a
telecommunications relay | ||||||
3 | system, using third party intervention to connect
those persons | ||||||
4 | having a hearing or speech disability with persons of normal
| ||||||
5 | hearing by way of intercommunications devices and the telephone | ||||||
6 | system, making
available reasonable access to all phases of | ||||||
7 | public telephone service to
persons who have a hearing or | ||||||
8 | speech disability. In order to design a
telecommunications | ||||||
9 | relay system which will meet the requirements of those
persons | ||||||
10 | with a hearing or speech disability available at a reasonable | ||||||
11 | cost, the
Commission shall initiate an investigation and | ||||||
12 | conduct public hearings to
determine the most cost-effective | ||||||
13 | method of providing telecommunications relay
service to those | ||||||
14 | persons who have a hearing or speech disability when using
| ||||||
15 | telecommunications devices and therein solicit the advice, | ||||||
16 | counsel, and
physical assistance of Statewide nonprofit | ||||||
17 | consumer organizations that serve
persons with hearing or | ||||||
18 | speech disabilities in such hearings and during the
development | ||||||
19 | and implementation of the system. The Commission shall phase
in | ||||||
20 | this program, on a geographical basis, as soon as is | ||||||
21 | practicable, but
no later than June 30, 1990.
| ||||||
22 | (c) The Commission shall establish a competitively neutral | ||||||
23 | rate recovery mechanism that establishes charges in an amount | ||||||
24 | to be determined by the Commission
for each line of a | ||||||
25 | subscriber to allow telecommunications carriers
providing | ||||||
26 | local exchange service to recover costs as they are incurred
|
| |||||||
| |||||||
1 | under this Section. Beginning no later than April 1, 2016, and | ||||||
2 | on a yearly basis thereafter, the Commission shall initiate a | ||||||
3 | proceeding to establish the competitively neutral amount to be | ||||||
4 | charged or assessed to subscribers of telecommunications | ||||||
5 | carriers and wireless carriers, Interconnected VoIP service | ||||||
6 | providers, and consumers of prepaid wireless | ||||||
7 | telecommunications service in a manner consistent with this | ||||||
8 | subsection (c) and subsection (f) of this Section. The | ||||||
9 | Commission shall issue its order establishing the | ||||||
10 | competitively neutral amount to be charged or assessed to | ||||||
11 | subscribers of telecommunications carriers and wireless | ||||||
12 | carriers, Interconnected VoIP service providers, and | ||||||
13 | purchasers of prepaid wireless telecommunications service on | ||||||
14 | or prior to June 1 of each year, and such amount shall take | ||||||
15 | effect June 1 of each year.
| ||||||
16 | Telecommunications carriers, wireless carriers, | ||||||
17 | Interconnected VoIP service providers, and sellers of prepaid | ||||||
18 | wireless telecommunications service shall have 60 days from the | ||||||
19 | date the Commission files its order to implement the new rate | ||||||
20 | established by the order. | ||||||
21 | (d) The Commission shall determine and specify those | ||||||
22 | organizations serving
the needs of those persons having a | ||||||
23 | hearing or speech disability that shall
receive a | ||||||
24 | telecommunications device and in which offices the equipment | ||||||
25 | shall be
installed in the case of an organization having more | ||||||
26 | than one office. For the
purposes of this Section, |
| |||||||
| |||||||
1 | "organizations serving the needs of those persons
with hearing | ||||||
2 | or speech disabilities" means centers for independent living as
| ||||||
3 | described in Section 12a of the Rehabilitation of Persons with | ||||||
4 | Disabilities Act and
not-for-profit organizations whose | ||||||
5 | primary purpose is serving the needs of
those persons with | ||||||
6 | hearing or speech disabilities. The Commission shall direct
the | ||||||
7 | telecommunications carriers subject to its jurisdiction and | ||||||
8 | this
Section to comply with its determinations and | ||||||
9 | specifications in this regard.
| ||||||
10 | (e) As used in this Section: | ||||||
11 | "Prepaid wireless telecommunications service" has the | ||||||
12 | meaning given to that term under Section 10 of the Prepaid | ||||||
13 | Wireless 9-1-1 Surcharge Act. | ||||||
14 | "Retail transaction" has the meaning given to that term | ||||||
15 | under Section 10 of the Prepaid Wireless 9-1-1 Surcharge Act. | ||||||
16 | "Seller" has the meaning given to that term under Section | ||||||
17 | 10 of the Prepaid Wireless 9-1-1 Surcharge Act. | ||||||
18 | "Telecommunications carrier
providing local exchange | ||||||
19 | service" includes, without otherwise limiting the
meaning of | ||||||
20 | the term, telecommunications carriers which are purely mutual
| ||||||
21 | concerns, having no rates or charges for services, but paying | ||||||
22 | the operating
expenses by assessment upon the members of such a | ||||||
23 | company and no other
person.
| ||||||
24 | "Wireless carrier" has the meaning given to that term under | ||||||
25 | Section 10 of the Wireless Emergency Telephone Safety Act. | ||||||
26 | (f) Interconnected VoIP service providers, sellers of |
| |||||||
| |||||||
1 | prepaid wireless telecommunications service, and wireless | ||||||
2 | carriers in Illinois shall collect and remit assessments | ||||||
3 | determined in accordance with this Section in a competitively | ||||||
4 | neutral manner in the same manner as a telecommunications | ||||||
5 | carrier providing local exchange service. However, the | ||||||
6 | assessment imposed on consumers of prepaid wireless | ||||||
7 | telecommunications service shall be collected by the seller | ||||||
8 | from the consumer and imposed per retail transaction as a | ||||||
9 | percentage of that retail transaction on all retail | ||||||
10 | transactions occurring in this State. The assessment on | ||||||
11 | subscribers of wireless carriers and consumers of prepaid | ||||||
12 | wireless telecommunications service shall not be imposed or | ||||||
13 | collected prior to June 1, 2016. | ||||||
14 | Sellers of prepaid wireless telecommunications service | ||||||
15 | shall remit the assessments to the Department of Revenue on the | ||||||
16 | same form and in the same manner which they remit the fee | ||||||
17 | collected under the Prepaid Wireless 9-1-1 Surcharge Act. For | ||||||
18 | the purposes of display on the consumers' receipts, the rates | ||||||
19 | of the fee collected under the Prepaid Wireless 9-1-1 Surcharge | ||||||
20 | Act and the assessment under this Section may be combined. In | ||||||
21 | administration and enforcement of this Section, the provisions | ||||||
22 | of Sections 15 and 20 of the Prepaid Wireless 9-1-1 Surcharge | ||||||
23 | Act (except subsections (a), (a-5), (b-5), (e), and (e-5) of | ||||||
24 | Section 15 and subsections (c) and (e) of Section 20 of the | ||||||
25 | Prepaid Wireless 9-1-1 Surcharge Act and, from June 29, 2015 | ||||||
26 | (the effective date of Public Act 99-6), the seller shall be |
| |||||||
| |||||||
1 | permitted to deduct and retain 3% of the assessments that are | ||||||
2 | collected by the seller from consumers and that are remitted | ||||||
3 | and timely filed with the Department) that are not inconsistent | ||||||
4 | with this Section, shall apply, as far as practicable, to the | ||||||
5 | subject matter of this Section to the same extent as if those | ||||||
6 | provisions were included in this Section. Beginning on January | ||||||
7 | 1, 2018, the seller is allowed to deduct and retain 3% of the | ||||||
8 | assessments that are collected by the seller from consumers and | ||||||
9 | that are remitted timely and timely filed with the Department, | ||||||
10 | but only if the return is filed electronically as provided in | ||||||
11 | Section 3 of the Retailers' Occupation Tax Act. Sellers who | ||||||
12 | demonstrate that they do not have access to the Internet or | ||||||
13 | demonstrate hardship in filing electronically may petition the | ||||||
14 | Department to waive the electronic filing requirement. The | ||||||
15 | Department shall deposit all assessments and penalties | ||||||
16 | collected under this Section into the Illinois | ||||||
17 | Telecommunications Access Corporation Fund, a special fund | ||||||
18 | created in the State treasury. On or before the 25th day of | ||||||
19 | each calendar month, the Department shall prepare and certify | ||||||
20 | to the Comptroller the amount available to the Commission for | ||||||
21 | distribution out of the Illinois Telecommunications Access | ||||||
22 | Corporation Fund. The amount certified shall be the amount (not | ||||||
23 | including credit memoranda) collected during the second | ||||||
24 | preceding calendar month by the Department, plus an amount the | ||||||
25 | Department determines is necessary to offset any amounts which | ||||||
26 | were erroneously paid to a different taxing body or fund. The |
| |||||||
| |||||||
1 | amount paid to the Illinois Telecommunications Access | ||||||
2 | Corporation Fund shall not include any amount equal to the | ||||||
3 | amount of refunds made during the second preceding calendar | ||||||
4 | month by the Department to retailers under this Section or any | ||||||
5 | amount that the Department determines is necessary to offset | ||||||
6 | any amounts which were payable to a different taxing body or | ||||||
7 | fund but were erroneously paid to the Illinois | ||||||
8 | Telecommunications Access Corporation Fund. The Commission | ||||||
9 | shall distribute all the funds to the Illinois | ||||||
10 | Telecommunications Access Corporation and the funds may only be | ||||||
11 | used in accordance with the provisions of this Section. The | ||||||
12 | Department shall deduct 2% of all amounts deposited in the | ||||||
13 | Illinois Telecommunications Access Corporation Fund during | ||||||
14 | every year of remitted assessments. Of the 2% deducted by the | ||||||
15 | Department, one-half shall be transferred into the Tax | ||||||
16 | Compliance and Administration Fund to reimburse the Department | ||||||
17 | for its direct costs of administering the collection and | ||||||
18 | remittance of the assessment. The remaining one-half shall be | ||||||
19 | transferred into the Public Utility Fund to reimburse the | ||||||
20 | Commission for its costs of distributing to the Illinois | ||||||
21 | Telecommunications Access Corporation the amount certified by | ||||||
22 | the Department for distribution. The amount to be charged or | ||||||
23 | assessed under subsections (c) and (f) is not imposed on a | ||||||
24 | provider or the consumer for wireless Lifeline service where | ||||||
25 | the consumer does not pay the provider for the service. Where | ||||||
26 | the consumer purchases from the provider optional minutes, |
| |||||||
| |||||||
1 | texts, or other services in addition to the federally funded | ||||||
2 | Lifeline benefit, a consumer must pay the charge or assessment, | ||||||
3 | and it must be collected by the seller according to this | ||||||
4 | subsection (f). | ||||||
5 | Interconnected VoIP services shall not be considered an | ||||||
6 | intrastate telecommunications service for the purposes of this | ||||||
7 | Section in a manner inconsistent with federal law or Federal | ||||||
8 | Communications Commission regulation. | ||||||
9 | (g) The provisions of this Section are severable under | ||||||
10 | Section 1.31 of the Statute on Statutes. | ||||||
11 | (h) The Commission may adopt rules necessary to implement | ||||||
12 | this Section. | ||||||
13 | (Source: P.A. 99-6, eff. 6-29-15; 99-143, eff. 7-27-15; 99-642, | ||||||
14 | eff. 7-28-16; 99-847, eff. 8-19-16; 99-933, eff. 1-27-17; | ||||||
15 | revised 2-15-17.)
| ||||||
16 | Section 40. The Environmental Protection Act is amended by | ||||||
17 | changing Sections 55.8 and 55.10 as follows:
| ||||||
18 | (415 ILCS 5/55.8) (from Ch. 111 1/2, par. 1055.8)
| ||||||
19 | Sec. 55.8. Tire retailers.
| ||||||
20 | (a) Any person selling new or used tires at
retail or | ||||||
21 | offering new or used tires for retail sale in this State shall:
| ||||||
22 | (1) beginning on June 20, 2003 (the effective date of | ||||||
23 | Public Act
93-32), collect from retail customers a fee of | ||||||
24 | $2 per new or used
tire sold and delivered in this State, |
| |||||||
| |||||||
1 | to be paid to the Department of
Revenue and deposited into | ||||||
2 | the Used Tire Management Fund, less a collection
allowance | ||||||
3 | of 10 cents per tire to be retained by the retail seller | ||||||
4 | and a
collection allowance of 10 cents per tire to be | ||||||
5 | retained by the Department of
Revenue and paid into the | ||||||
6 | General Revenue Fund; the collection allowance for retail | ||||||
7 | sellers, however, shall be allowed only if the return is | ||||||
8 | filed timely and in the manner required by this Title XIV | ||||||
9 | and only for the amount that is paid timely in accordance | ||||||
10 | with this Title XIV;
| ||||||
11 | (1.5) beginning on July 1, 2003, collect from retail | ||||||
12 | customers an
additional 50 cents per new or used tire sold | ||||||
13 | and delivered in this State;
the money collected from this | ||||||
14 | fee shall be deposited into the Emergency Public
Health | ||||||
15 | Fund;
| ||||||
16 | (2) accept for recycling used tires from customers, at | ||||||
17 | the point of
transfer, in a quantity equal to the number of | ||||||
18 | new tires purchased; and
| ||||||
19 | (3) post in a conspicuous place a written notice at | ||||||
20 | least 8.5 by 11
inches in size that includes the universal | ||||||
21 | recycling symbol and the
following statements: "DO NOT put | ||||||
22 | used tires in the trash.";
"Recycle your used tires."; and | ||||||
23 | "State law requires us to accept used tires
for recycling, | ||||||
24 | in exchange for new tires purchased.".
| ||||||
25 | (b) A person who accepts used tires for recycling under | ||||||
26 | subsection (a)
shall not allow the tires to accumulate for |
| |||||||
| |||||||
1 | periods of more than 90 days.
| ||||||
2 | (c) The requirements of subsection (a) of this Section do | ||||||
3 | not apply
to mail order sales nor shall the retail sale of a | ||||||
4 | motor vehicle be considered
to be the sale of tires at retail | ||||||
5 | or offering of tires for retail sale.
Instead of filing | ||||||
6 | returns, retailers of tires may remit the tire user fee to | ||||||
7 | their suppliers of tires if the supplier of tires is a
| ||||||
8 | registered retailer of tires and agrees or otherwise arranges | ||||||
9 | to collect
and remit the tire fee to the Department of Revenue, | ||||||
10 | notwithstanding the fact
that the sale of the tire is a sale | ||||||
11 | for resale and not a sale at retail. A
tire supplier who enters | ||||||
12 | into such an arrangement with a tire retailer shall
be liable | ||||||
13 | for the tax on all tires sold to the tire retailer and must (i)
| ||||||
14 | provide the tire retailer with a receipt that separately | ||||||
15 | reflects the tire
tax collected from the retailer on each | ||||||
16 | transaction and (ii) accept used tires
for recycling from the | ||||||
17 | retailer's customers. The tire supplier shall be
entitled to | ||||||
18 | the collection allowance of 10 cents per tire, but only if the | ||||||
19 | return is filed timely and only for the amount that is paid | ||||||
20 | timely in accordance with this Title XIV.
| ||||||
21 | The retailer of the tires must maintain in its books and | ||||||
22 | records evidence
that the appropriate fee was paid to the tire | ||||||
23 | supplier and that the tire
supplier has agreed to remit the fee | ||||||
24 | to the Department of Revenue for each tire
sold by the | ||||||
25 | retailer. Otherwise, the tire retailer shall be directly liable
| ||||||
26 | for the fee on all tires sold at retail. Tire retailers paying |
| |||||||
| |||||||
1 | the fee to
their suppliers are not entitled to the collection | ||||||
2 | allowance of 10 cents per
tire. The collection allowance for | ||||||
3 | suppliers, however, shall be allowed only if the return is | ||||||
4 | filed timely and in the manner required by this Title XIV and | ||||||
5 | only for the amount that is paid timely in accordance with this | ||||||
6 | Title XIV.
| ||||||
7 | (d) The requirements of subsection (a) of this Section | ||||||
8 | shall apply
exclusively to tires to be used for vehicles | ||||||
9 | defined in Section 1-217 of
the Illinois Vehicle Code, aircraft | ||||||
10 | tires, special mobile equipment, and
implements of husbandry.
| ||||||
11 | (e) The requirements of paragraph (1) of subsection (a) do | ||||||
12 | not
apply to the sale of reprocessed tires. For purposes of | ||||||
13 | this Section,
"reprocessed tire" means a used tire that has | ||||||
14 | been recapped, retreaded,
or regrooved and that has not been | ||||||
15 | placed on a vehicle wheel rim.
| ||||||
16 | (Source: P.A. 98-584, eff. 8-27-13; 98-962, eff. 8-15-14.)
| ||||||
17 | (415 ILCS 5/55.10) (from Ch. 111 1/2, par. 1055.10)
| ||||||
18 | Sec. 55.10. Tax returns by retailer. | ||||||
19 | (a) Except as otherwise provided in this Section, for | ||||||
20 | returns due on or before January 31, 2010, each retailer of | ||||||
21 | tires
maintaining a place of business in this State
shall make | ||||||
22 | a return to the Department of Revenue on a quarter annual | ||||||
23 | basis,
with the return for January, February and March of a | ||||||
24 | given year being due
by April 30 of that year; with the return | ||||||
25 | for April, May and June of a
given year being due by July 31 of |
| |||||||
| |||||||
1 | that year; with the return for July, August
and September of a | ||||||
2 | given year being due by October 31 of that year; and
with the | ||||||
3 | return for October, November and December of a given year being | ||||||
4 | due
by January 31 of the following year.
| ||||||
5 | For returns due after January 31, 2010, each retailer of | ||||||
6 | tires maintaining a place of business in this State shall make | ||||||
7 | a return to the Department of Revenue on a quarter annual | ||||||
8 | basis, with the return for January, February, and March of a | ||||||
9 | given year being due by April 20 of that year; with the return | ||||||
10 | for April, May, and June of a given year being due by July 20 of | ||||||
11 | that year; with the return for July, August, and September of a | ||||||
12 | given year being due by October 20 of that year; and with the | ||||||
13 | return for October, November, and December of a given year | ||||||
14 | being due by January 20 of the following year. | ||||||
15 | Notwithstanding any other provision of this Section to the | ||||||
16 | contrary, the return for October, November, and December of | ||||||
17 | 2009 is due by February 20, 2010. | ||||||
18 | On and after January 1, 2018, tire retailers and suppliers | ||||||
19 | required to file electronically under Section 3 of the | ||||||
20 | Retailers' Occupation Tax Act or Section 9 of the Use Tax Act | ||||||
21 | must electronically file all returns pursuant to this Act. Tire | ||||||
22 | retailers and suppliers who demonstrate that they do not have | ||||||
23 | access to the Internet or demonstrate hardship in filing | ||||||
24 | electronically may petition the Department to waive the | ||||||
25 | electronic filing requirement. | ||||||
26 | (b) Each return made to the Department of Revenue shall |
| |||||||
| |||||||
1 | state:
| ||||||
2 | (1) the name of the retailer;
| ||||||
3 | (2) the address of the retailer's principal place of | ||||||
4 | business, and the
address of the principal place of | ||||||
5 | business (if that is a different address)
from which the | ||||||
6 | retailer engages in the business of making retail sales of
| ||||||
7 | tires;
| ||||||
8 | (3) total number of tires sold at retail for the | ||||||
9 | preceding calendar
quarter;
| ||||||
10 | (4) the amount of tax due; and
| ||||||
11 | (5) such other reasonable information as the | ||||||
12 | Department of Revenue
may require.
| ||||||
13 | Notwithstanding any other provision of this Act concerning | ||||||
14 | the time
within which a retailer may file his return, in the | ||||||
15 | case of any retailer
who ceases to engage in the retail sale of | ||||||
16 | tires, the retailer shall file
a final return under this Act | ||||||
17 | with the Department of Revenue not more than
one month after | ||||||
18 | discontinuing that business.
| ||||||
19 | (Source: P.A. 96-520, eff. 8-14-09.)
| ||||||
20 | Section 99. Effective date. This Act takes effect upon | ||||||
21 | becoming law.
|