Bill Text: IL HB2453 | 2017-2018 | 100th General Assembly | Enrolled


Bill Title: Amends the Downstate Public Transportation Act, the Retailers' Occupation Tax Act, the Service Occupation Tax Act, the Use Tax Act, and the Service Use Tax Act. Beginning July 1, 2018, instead of use and occupation tax collections being deposited into the General Revenue Fund and then transferred monthly by the Comptroller from the General Revenue Fund to the Downstate Public Transportation Fund, requires the Department of Revenue to deposit the designated fraction of the net revenue realized from those collections directly into the Downstate Public Transportation Fund. Effective July 1, 2018.

Spectrum: Slight Partisan Bill (Democrat 22-8)

Status: (Enrolled) 2017-06-28 - Sent to the Governor [HB2453 Detail]

Download: Illinois-2017-HB2453-Enrolled.html



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1 AN ACT concerning transportation.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The Downstate Public Transportation Act is
5amended by changing Section 2-3 as follows:
6 (30 ILCS 740/2-3) (from Ch. 111 2/3, par. 663)
7 Sec. 2-3. (a) As soon as possible after the first day of
8each month, beginning July 1, 1984, upon certification of the
9Department of Revenue, the Comptroller shall order
10transferred, and the Treasurer shall transfer, from the General
11Revenue Fund to a special fund in the State Treasury which is
12hereby created, to be known as the "Downstate Public
13Transportation Fund", an amount equal to 2/32 (beginning July
141, 2005, 3/32) of the net revenue realized from the "Retailers'
15Occupation Tax Act", as now or hereafter amended, the "Service
16Occupation Tax Act", as now or hereafter amended, the "Use Tax
17Act", as now or hereafter amended, and the "Service Use Tax
18Act", as now or hereafter amended, from persons incurring
19municipal or county retailers' or service occupation tax
20liability for the benefit of any municipality or county located
21wholly within the boundaries of each participant other than any
22Metro-East Transit District participant certified pursuant to
23subsection (c) of this Section during the preceding month,

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1except that the Department shall pay into the Downstate Public
2Transportation Fund 2/32 (beginning July 1, 2005, 3/32) of 80%
3of the net revenue realized under the State tax Acts named
4above within any municipality or county located wholly within
5the boundaries of each participant, other than any Metro-East
6participant, for tax periods beginning on or after January 1,
71990. Net revenue realized for a month shall be the revenue
8collected by the State pursuant to such Acts during the
9previous month from persons incurring municipal or county
10retailers' or service occupation tax liability for the benefit
11of any municipality or county located wholly within the
12boundaries of a participant, less the amount paid out during
13that same month as refunds or credit memoranda to taxpayers for
14overpayment of liability under such Acts for the benefit of any
15municipality or county located wholly within the boundaries of
16a participant.
17 (b) As soon as possible after the first day of each month,
18beginning July 1, 1989, upon certification of the Department of
19Revenue, the Comptroller shall order transferred, and the
20Treasurer shall transfer, from the General Revenue Fund to a
21special fund in the State Treasury which is hereby created, to
22be known as the "Metro-East Public Transportation Fund", an
23amount equal to 2/32 of the net revenue realized, as above,
24from within the boundaries of Madison, Monroe, and St. Clair
25Counties, except that the Department shall pay into the
26Metro-East Public Transportation Fund 2/32 of 80% of the net

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1revenue realized under the State tax Acts specified in
2subsection (a) of this Section within the boundaries of
3Madison, Monroe and St. Clair Counties for tax periods
4beginning on or after January 1, 1990. A local match equivalent
5to an amount which could be raised by a tax levy at the rate of
6.05% on the assessed value of property within the boundaries of
7Madison County is required annually to cause a total of 2/32 of
8the net revenue to be deposited in the Metro-East Public
9Transportation Fund. Failure to raise the required local match
10annually shall result in only 1/32 being deposited into the
11Metro-East Public Transportation Fund after July 1, 1989, or
121/32 of 80% of the net revenue realized for tax periods
13beginning on or after January 1, 1990.
14 (b-5) As soon as possible after the first day of each
15month, beginning July 1, 2005, upon certification of the
16Department of Revenue, the Comptroller shall order
17transferred, and the Treasurer shall transfer, from the General
18Revenue Fund to the Downstate Public Transportation Fund, an
19amount equal to 3/32 of 80% of the net revenue realized from
20within the boundaries of Monroe and St. Clair Counties under
21the State Tax Acts specified in subsection (a) of this Section
22and provided further that, beginning July 1, 2005, the
23provisions of subsection (b) shall no longer apply with respect
24to such tax receipts from Monroe and St. Clair Counties.
25 (b-6) As soon as possible after the first day of each
26month, beginning July 1, 2008, upon certification by the

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1Department of Revenue, the Comptroller shall order transferred
2and the Treasurer shall transfer, from the General Revenue Fund
3to the Downstate Public Transportation Fund, an amount equal to
43/32 of 80% of the net revenue realized from within the
5boundaries of Madison County under the State Tax Acts specified
6in subsection (a) of this Section and provided further that,
7beginning July 1, 2008, the provisions of subsection (b) shall
8no longer apply with respect to such tax receipts from Madison
9County.
10 (b-7) Beginning July 1, 2018, notwithstanding the other
11provisions of this Section, instead of the Comptroller making
12monthly transfers from the General Revenue Fund to the
13Downstate Public Transportation Fund, the Department of
14Revenue shall deposit the designated fraction of the net
15revenue realized from collections under the Retailers'
16Occupation Tax Act, the Service Occupation Tax Act, the Use Tax
17Act, and the Service Use Tax Act directly into the Downstate
18Public Transportation Fund.
19 (c) The Department shall certify to the Department of
20Revenue the eligible participants under this Article and the
21territorial boundaries of such participants for the purposes of
22the Department of Revenue in subsections (a) and (b) of this
23Section.
24 (d) For the purposes of this Article, beginning in fiscal
25year 2009 the General Assembly shall appropriate an amount from
26the Downstate Public Transportation Fund equal to the sum total

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1funds projected to be paid to the participants pursuant to
2Section 2-7. If the General Assembly fails to make
3appropriations sufficient to cover the amounts projected to be
4paid pursuant to Section 2-7, this Act shall constitute an
5irrevocable and continuing appropriation from the Downstate
6Public Transportation Fund of all amounts necessary for those
7purposes.
8 (e) Notwithstanding anything in this Section to the
9contrary, amounts transferred from the General Revenue Fund to
10the Downstate Public Transportation Fund pursuant to this
11Section shall not exceed $169,000,000 in State fiscal year
122012.
13(Source: P.A. 97-641, eff. 12-19-11.)
14 Section 10. The Use Tax Act is amended by changing Section
159 as follows:
16 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
17 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
18and trailers that are required to be registered with an agency
19of this State, each retailer required or authorized to collect
20the tax imposed by this Act shall pay to the Department the
21amount of such tax (except as otherwise provided) at the time
22when he is required to file his return for the period during
23which such tax was collected, less a discount of 2.1% prior to
24January 1, 1990, and 1.75% on and after January 1, 1990, or $5

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

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

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1 may require.
2 If a taxpayer fails to sign a return within 30 days after
3the proper notice and demand for signature by the Department,
4the return shall be considered valid and any amount shown to be
5due on the return shall be deemed assessed.
6 Beginning October 1, 1993, a taxpayer who has an average
7monthly tax liability of $150,000 or more shall make all
8payments required by rules of the Department by electronic
9funds transfer. Beginning October 1, 1994, a taxpayer who has
10an average monthly tax liability of $100,000 or more shall make
11all payments required by rules of the Department by electronic
12funds transfer. Beginning October 1, 1995, a taxpayer who has
13an average monthly tax liability of $50,000 or more shall make
14all payments required by rules of the Department by electronic
15funds transfer. Beginning October 1, 2000, a taxpayer who has
16an annual tax liability of $200,000 or more shall make all
17payments required by rules of the Department by electronic
18funds transfer. The term "annual tax liability" shall be the
19sum of the taxpayer's liabilities under this Act, and under all
20other State and local occupation and use tax laws administered
21by the Department, for the immediately preceding calendar year.
22The term "average monthly tax liability" means the sum of the
23taxpayer's liabilities under this Act, and under all other
24State and local occupation and use tax laws administered by the
25Department, for the immediately preceding calendar year
26divided by 12. Beginning on October 1, 2002, a taxpayer who has

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

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1make payments to the Department on or before the 7th, 15th,
222nd and last day of the month during which such liability is
3incurred. On and after October 1, 2000, if the taxpayer's
4average monthly tax liability to the Department under this Act,
5the Retailers' Occupation Tax Act, the Service Occupation Tax
6Act, and the Service Use Tax Act was $20,000 or more during the
7preceding 4 complete calendar quarters, he shall file a return
8with the Department each month by the 20th day of the month
9next following the month during which such tax liability is
10incurred and shall make payment to the Department on or before
11the 7th, 15th, 22nd and last day of the month during which such
12liability is incurred. If the month during which such tax
13liability is incurred began prior to January 1, 1985, each
14payment shall be in an amount equal to 1/4 of the taxpayer's
15actual liability for the month or an amount set by the
16Department not to exceed 1/4 of the average monthly liability
17of the taxpayer to the Department for the preceding 4 complete
18calendar quarters (excluding the month of highest liability and
19the month of lowest liability in such 4 quarter period). If the
20month during which such tax liability is incurred begins on or
21after January 1, 1985, and prior to January 1, 1987, each
22payment shall be in an amount equal to 22.5% of the taxpayer's
23actual liability for the month or 27.5% of the taxpayer's
24liability for the same calendar month of the preceding year. If
25the month during which such tax liability is incurred begins on
26or after January 1, 1987, and prior to January 1, 1988, each

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1payment shall be in an amount equal to 22.5% of the taxpayer's
2actual liability for the month or 26.25% of the taxpayer's
3liability for the same calendar month of the preceding year. If
4the month during which such tax liability is incurred begins on
5or after January 1, 1988, and prior to January 1, 1989, or
6begins on or after January 1, 1996, each payment shall be in an
7amount equal to 22.5% of the taxpayer's actual liability for
8the month or 25% of the taxpayer's liability for the same
9calendar month of the preceding year. If the month during which
10such tax liability is incurred begins on or after January 1,
111989, and prior to January 1, 1996, each payment shall be in an
12amount equal to 22.5% of the taxpayer's actual liability for
13the month or 25% of the taxpayer's liability for the same
14calendar month of the preceding year or 100% of the taxpayer's
15actual liability for the quarter monthly reporting period. The
16amount of such quarter monthly payments shall be credited
17against the final tax liability of the taxpayer's return for
18that month. Before October 1, 2000, once applicable, the
19requirement of the making of quarter monthly payments to the
20Department shall continue until such taxpayer's average
21monthly liability to the Department during the preceding 4
22complete calendar quarters (excluding the month of highest
23liability and the month of lowest liability) is less than
24$9,000, or until such taxpayer's average monthly liability to
25the Department as computed for each calendar quarter of the 4
26preceding complete calendar quarter period is less than

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

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

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

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1following year.
2 Such quarter annual and annual returns, as to form and
3substance, shall be subject to the same requirements as monthly
4returns.
5 Notwithstanding any other provision in this Act concerning
6the time within which a retailer may file his return, in the
7case of any retailer who ceases to engage in a kind of business
8which makes him responsible for filing returns under this Act,
9such retailer shall file a final return under this Act with the
10Department not more than one month after discontinuing such
11business.
12 In addition, with respect to motor vehicles, watercraft,
13aircraft, and trailers that are required to be registered with
14an agency of this State, every retailer selling this kind of
15tangible personal property shall file, with the Department,
16upon a form to be prescribed and supplied by the Department, a
17separate return for each such item of tangible personal
18property which the retailer sells, except that if, in the same
19transaction, (i) a retailer of aircraft, watercraft, motor
20vehicles or trailers transfers more than one aircraft,
21watercraft, motor vehicle or trailer to another aircraft,
22watercraft, motor vehicle or trailer retailer for the purpose
23of resale or (ii) a retailer of aircraft, watercraft, motor
24vehicles, or trailers transfers more than one aircraft,
25watercraft, motor vehicle, or trailer to a purchaser for use as
26a qualifying rolling stock as provided in Section 3-55 of this

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

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

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

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

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

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1separate returns for each such registered business.
2 Beginning January 1, 1990, each month the Department shall
3pay into the State and Local Sales Tax Reform Fund, a special
4fund in the State Treasury which is hereby created, the net
5revenue realized for the preceding month from the 1% tax on
6sales of food for human consumption which is to be consumed off
7the premises where it is sold (other than alcoholic beverages,
8soft drinks and food which has been prepared for immediate
9consumption) and prescription and nonprescription medicines,
10drugs, medical appliances, products classified as Class III
11medical devices by the United States Food and Drug
12Administration that are used for cancer treatment pursuant to a
13prescription, as well as any accessories and components related
14to those devices, and insulin, urine testing materials,
15syringes and needles used by diabetics.
16 Beginning January 1, 1990, each month the Department shall
17pay into the County and Mass Transit District Fund 4% of the
18net revenue realized for the preceding month from the 6.25%
19general rate on the selling price of tangible personal property
20which is purchased outside Illinois at retail from a retailer
21and which is titled or registered by an agency of this State's
22government.
23 Beginning January 1, 1990, each month the Department shall
24pay into the State and Local Sales Tax Reform Fund, a special
25fund in the State Treasury, 20% of the net revenue realized for
26the preceding month from the 6.25% general rate on the selling

HB2453 Enrolled- 22 -LRB100 08384 HLH 18493 b
1price of tangible personal property, other than tangible
2personal property which is purchased outside Illinois at retail
3from a retailer and which is titled or registered by an agency
4of this State's government.
5 Beginning August 1, 2000, each month the Department shall
6pay into the State and Local Sales Tax Reform Fund 100% of the
7net revenue realized for the preceding month from the 1.25%
8rate on the selling price of motor fuel and gasohol. Beginning
9September 1, 2010, each month the Department shall pay into the
10State and Local Sales Tax Reform Fund 100% of the net revenue
11realized for the preceding month from the 1.25% rate on the
12selling price of sales tax holiday items.
13 Beginning January 1, 1990, each month the Department shall
14pay into the Local Government Tax Fund 16% of the net revenue
15realized for the preceding month from the 6.25% general rate on
16the selling price of tangible personal property which is
17purchased outside Illinois at retail from a retailer and which
18is titled or registered by an agency of this State's
19government.
20 Beginning October 1, 2009, each month the Department shall
21pay into the Capital Projects Fund an amount that is equal to
22an amount estimated by the Department to represent 80% of the
23net revenue realized for the preceding month from the sale of
24candy, grooming and hygiene products, and soft drinks that had
25been taxed at a rate of 1% prior to September 1, 2009 but that
26are now taxed at 6.25%.

HB2453 Enrolled- 23 -LRB100 08384 HLH 18493 b
1 Beginning July 1, 2011, each month the Department shall pay
2into the Clean Air Act (CAA) Permit Fund 80% of the net revenue
3realized for the preceding month from the 6.25% general rate on
4the selling price of sorbents used in Illinois in the process
5of sorbent injection as used to comply with the Environmental
6Protection Act or the federal Clean Air Act, but the total
7payment into the Clean Air Act (CAA) Permit Fund under this Act
8and the Retailers' Occupation Tax Act shall not exceed
9$2,000,000 in any fiscal year.
10 Beginning July 1, 2013, each month the Department shall pay
11into the Underground Storage Tank Fund from the proceeds
12collected under this Act, the Service Use Tax Act, the Service
13Occupation Tax Act, and the Retailers' Occupation Tax Act an
14amount equal to the average monthly deficit in the Underground
15Storage Tank Fund during the prior year, as certified annually
16by the Illinois Environmental Protection Agency, but the total
17payment into the Underground Storage Tank Fund under this Act,
18the Service Use Tax Act, the Service Occupation Tax Act, and
19the Retailers' Occupation Tax Act shall not exceed $18,000,000
20in any State fiscal year. As used in this paragraph, the
21"average monthly deficit" shall be equal to the difference
22between the average monthly claims for payment by the fund and
23the average monthly revenues deposited into the fund, excluding
24payments made pursuant to this paragraph.
25 Beginning July 1, 2015, of the remainder of the moneys
26received by the Department under this Act, the Service Use Tax

HB2453 Enrolled- 24 -LRB100 08384 HLH 18493 b
1Act, the Service Occupation Tax Act, and the Retailers'
2Occupation Tax Act, each month the Department shall deposit
3$500,000 into the State Crime Laboratory Fund.
4 Of the remainder of the moneys received by the Department
5pursuant to this Act, (a) 1.75% thereof shall be paid into the
6Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
7and after July 1, 1989, 3.8% thereof shall be paid into the
8Build Illinois Fund; provided, however, that if in any fiscal
9year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
10may be, of the moneys received by the Department and required
11to be paid into the Build Illinois Fund pursuant to Section 3
12of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
13Act, Section 9 of the Service Use Tax Act, and Section 9 of the
14Service Occupation Tax Act, such Acts being hereinafter called
15the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
16may be, of moneys being hereinafter called the "Tax Act
17Amount", and (2) the amount transferred to the Build Illinois
18Fund from the State and Local Sales Tax Reform Fund shall be
19less than the Annual Specified Amount (as defined in Section 3
20of the Retailers' Occupation Tax Act), an amount equal to the
21difference shall be immediately paid into the Build Illinois
22Fund from other moneys received by the Department pursuant to
23the Tax Acts; and further provided, that if on the last
24business day of any month the sum of (1) the Tax Act Amount
25required to be deposited into the Build Illinois Bond Account
26in the Build Illinois Fund during such month and (2) the amount

HB2453 Enrolled- 25 -LRB100 08384 HLH 18493 b
1transferred during such month to the Build Illinois Fund from
2the State and Local Sales Tax Reform Fund shall have been less
3than 1/12 of the Annual Specified Amount, an amount equal to
4the difference shall be immediately paid into the Build
5Illinois Fund from other moneys received by the Department
6pursuant to the Tax Acts; and, further provided, that in no
7event shall the payments required under the preceding proviso
8result in aggregate payments into the Build Illinois Fund
9pursuant to this clause (b) for any fiscal year in excess of
10the greater of (i) the Tax Act Amount or (ii) the Annual
11Specified Amount for such fiscal year; and, further provided,
12that the amounts payable into the Build Illinois Fund under
13this clause (b) shall be payable only until such time as the
14aggregate amount on deposit under each trust indenture securing
15Bonds issued and outstanding pursuant to the Build Illinois
16Bond Act is sufficient, taking into account any future
17investment income, to fully provide, in accordance with such
18indenture, for the defeasance of or the payment of the
19principal of, premium, if any, and interest on the Bonds
20secured by such indenture and on any Bonds expected to be
21issued thereafter and all fees and costs payable with respect
22thereto, all as certified by the Director of the Bureau of the
23Budget (now Governor's Office of Management and Budget). If on
24the last business day of any month in which Bonds are
25outstanding pursuant to the Build Illinois Bond Act, the
26aggregate of the moneys deposited in the Build Illinois Bond

HB2453 Enrolled- 26 -LRB100 08384 HLH 18493 b
1Account in the Build Illinois Fund in such month shall be less
2than the amount required to be transferred in such month from
3the Build Illinois Bond Account to the Build Illinois Bond
4Retirement and Interest Fund pursuant to Section 13 of the
5Build Illinois Bond Act, an amount equal to such deficiency
6shall be immediately paid from other moneys received by the
7Department pursuant to the Tax Acts to the Build Illinois Fund;
8provided, however, that any amounts paid to the Build Illinois
9Fund in any fiscal year pursuant to this sentence shall be
10deemed to constitute payments pursuant to clause (b) of the
11preceding sentence and shall reduce the amount otherwise
12payable for such fiscal year pursuant to clause (b) of the
13preceding sentence. The moneys received by the Department
14pursuant to this Act and required to be deposited into the
15Build Illinois Fund are subject to the pledge, claim and charge
16set forth in Section 12 of the Build Illinois Bond Act.
17 Subject to payment of amounts into the Build Illinois Fund
18as provided in the preceding paragraph or in any amendment
19thereto hereafter enacted, the following specified monthly
20installment of the amount requested in the certificate of the
21Chairman of the Metropolitan Pier and Exposition Authority
22provided under Section 8.25f of the State Finance Act, but not
23in excess of the sums designated as "Total Deposit", shall be
24deposited in the aggregate from collections under Section 9 of
25the Use Tax Act, Section 9 of the Service Use Tax Act, Section
269 of the Service Occupation Tax Act, and Section 3 of the

HB2453 Enrolled- 27 -LRB100 08384 HLH 18493 b
1Retailers' Occupation Tax Act into the McCormick Place
2Expansion Project Fund in the specified fiscal years.
3Fiscal YearTotal Deposit
41993 $0
51994 53,000,000
61995 58,000,000
71996 61,000,000
81997 64,000,000
91998 68,000,000
101999 71,000,000
112000 75,000,000
122001 80,000,000
132002 93,000,000
142003 99,000,000
152004103,000,000
162005108,000,000
172006113,000,000
182007119,000,000
192008126,000,000
202009132,000,000
212010139,000,000
222011146,000,000
232012153,000,000
242013161,000,000
252014170,000,000
262015179,000,000

HB2453 Enrolled- 28 -LRB100 08384 HLH 18493 b
12016189,000,000
22017199,000,000
32018210,000,000
42019221,000,000
52020233,000,000
62021246,000,000
72022260,000,000
82023275,000,000
92024 275,000,000
102025 275,000,000
112026 279,000,000
122027 292,000,000
132028 307,000,000
142029 322,000,000
152030 338,000,000
162031 350,000,000
172032 350,000,000
18and
19each fiscal year
20thereafter that bonds
21are outstanding under
22Section 13.2 of the
23Metropolitan Pier and
24Exposition Authority Act,
25but not after fiscal year 2060.
26 Beginning July 20, 1993 and in each month of each fiscal

HB2453 Enrolled- 29 -LRB100 08384 HLH 18493 b
1year thereafter, one-eighth of the amount requested in the
2certificate of the Chairman of the Metropolitan Pier and
3Exposition Authority for that fiscal year, less the amount
4deposited into the McCormick Place Expansion Project Fund by
5the State Treasurer in the respective month under subsection
6(g) of Section 13 of the Metropolitan Pier and Exposition
7Authority Act, plus cumulative deficiencies in the deposits
8required under this Section for previous months and years,
9shall be deposited into the McCormick Place Expansion Project
10Fund, until the full amount requested for the fiscal year, but
11not in excess of the amount specified above as "Total Deposit",
12has been deposited.
13 Subject to payment of amounts into the Build Illinois Fund
14and the McCormick Place Expansion Project Fund pursuant to the
15preceding paragraphs or in any amendments thereto hereafter
16enacted, beginning July 1, 1993 and ending on September 30,
172013, the Department shall each month pay into the Illinois Tax
18Increment Fund 0.27% of 80% of the net revenue realized for the
19preceding month from the 6.25% general rate on the selling
20price of tangible personal property.
21 Subject to payment of amounts into the Build Illinois Fund
22and the McCormick Place Expansion Project Fund pursuant to the
23preceding paragraphs or in any amendments thereto hereafter
24enacted, beginning with the receipt of the first report of
25taxes paid by an eligible business and continuing for a 25-year
26period, the Department shall each month pay into the Energy

HB2453 Enrolled- 30 -LRB100 08384 HLH 18493 b
1Infrastructure Fund 80% of the net revenue realized from the
26.25% general rate on the selling price of Illinois-mined coal
3that was sold to an eligible business. For purposes of this
4paragraph, the term "eligible business" means a new electric
5generating facility certified pursuant to Section 605-332 of
6the Department of Commerce and Economic Opportunity Law of the
7Civil Administrative Code of Illinois.
8 Subject to payment of amounts into the Build Illinois Fund,
9the McCormick Place Expansion Project Fund, the Illinois Tax
10Increment Fund, and the Energy Infrastructure Fund pursuant to
11the preceding paragraphs or in any amendments to this Section
12hereafter enacted, beginning on the first day of the first
13calendar month to occur on or after the effective date of this
14amendatory Act of the 98th General Assembly, each month, from
15the collections made under Section 9 of the Use Tax Act,
16Section 9 of the Service Use Tax Act, Section 9 of the Service
17Occupation Tax Act, and Section 3 of the Retailers' Occupation
18Tax Act, the Department shall pay into the Tax Compliance and
19Administration Fund, to be used, subject to appropriation, to
20fund additional auditors and compliance personnel at the
21Department of Revenue, an amount equal to 1/12 of 5% of 80% of
22the cash receipts collected during the preceding fiscal year by
23the Audit Bureau of the Department under the Use Tax Act, the
24Service Use Tax Act, the Service Occupation Tax Act, the
25Retailers' Occupation Tax Act, and associated local occupation
26and use taxes administered by the Department.

HB2453 Enrolled- 31 -LRB100 08384 HLH 18493 b
1 Subject to payments of amounts into the Build Illinois
2Fund, the McCormick Place Expansion Project Fund, the Illinois
3Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
4Compliance and Administration Fund as provided in this Section,
5beginning on July 1, 2018 the Department shall pay each month
6into the Downstate Public Transportation Fund the moneys
7required to be so paid under Section 2-3 of the Downstate
8Public Transportation Act.
9 Of the remainder of the moneys received by the Department
10pursuant to this Act, 75% thereof shall be paid into the State
11Treasury and 25% shall be reserved in a special account and
12used only for the transfer to the Common School Fund as part of
13the monthly transfer from the General Revenue Fund in
14accordance with Section 8a of the State Finance Act.
15 As soon as possible after the first day of each month, upon
16certification of the Department of Revenue, the Comptroller
17shall order transferred and the Treasurer shall transfer from
18the General Revenue Fund to the Motor Fuel Tax Fund an amount
19equal to 1.7% of 80% of the net revenue realized under this Act
20for the second preceding month. Beginning April 1, 2000, this
21transfer is no longer required and shall not be made.
22 Net revenue realized for a month shall be the revenue
23collected by the State pursuant to this Act, less the amount
24paid out during that month as refunds to taxpayers for
25overpayment of liability.
26 For greater simplicity of administration, manufacturers,

HB2453 Enrolled- 32 -LRB100 08384 HLH 18493 b
1importers and wholesalers whose products are sold at retail in
2Illinois by numerous retailers, and who wish to do so, may
3assume the responsibility for accounting and paying to the
4Department all tax accruing under this Act with respect to such
5sales, if the retailers who are affected do not make written
6objection to the Department to this arrangement.
7(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
898-496, eff. 1-1-14; 98-756, eff. 7-16-14; 98-1098, eff.
98-26-14; 99-352, eff. 8-12-15; 99-858, eff. 8-19-16.)
10 Section 15. The Service Use Tax Act is amended by changing
11Section 9 as follows:
12 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
13 Sec. 9. Each serviceman required or authorized to collect
14the tax herein imposed shall pay to the Department the amount
15of such tax (except as otherwise provided) at the time when he
16is required to file his return for the period during which such
17tax was collected, less a discount of 2.1% prior to January 1,
181990 and 1.75% on and after January 1, 1990, or $5 per calendar
19year, whichever is greater, which is allowed to reimburse the
20serviceman for expenses incurred in collecting the tax, keeping
21records, preparing and filing returns, remitting the tax and
22supplying data to the Department on request. The Department may
23disallow the discount for servicemen whose certificate of
24registration is revoked at the time the return is filed, but

HB2453 Enrolled- 33 -LRB100 08384 HLH 18493 b
1only if the Department's decision to revoke the certificate of
2registration has become final. A serviceman need not remit that
3part of any tax collected by him to the extent that he is
4required to pay and does pay the tax imposed by the Service
5Occupation Tax Act with respect to his sale of service
6involving the incidental transfer by him of the same property.
7 Except as provided hereinafter in this Section, on or
8before the twentieth day of each calendar month, such
9serviceman shall file a return for the preceding calendar month
10in accordance with reasonable Rules and Regulations to be
11promulgated by the Department. Such return shall be filed on a
12form prescribed by the Department and shall contain such
13information as the Department may reasonably require.
14 The Department may require returns to be filed on a
15quarterly basis. If so required, a return for each calendar
16quarter shall be filed on or before the twentieth day of the
17calendar month following the end of such calendar quarter. The
18taxpayer shall also file a return with the Department for each
19of the first two months of each calendar quarter, on or before
20the twentieth day of the following calendar month, stating:
21 1. The name of the seller;
22 2. The address of the principal place of business from
23 which he engages in business as a serviceman in this State;
24 3. The total amount of taxable receipts received by him
25 during the preceding calendar month, including receipts
26 from charge and time sales, but less all deductions allowed

HB2453 Enrolled- 34 -LRB100 08384 HLH 18493 b
1 by law;
2 4. The amount of credit provided in Section 2d of this
3 Act;
4 5. The amount of tax due;
5 5-5. The signature of the taxpayer; and
6 6. Such other reasonable information as the Department
7 may require.
8 If a taxpayer fails to sign a return within 30 days after
9the proper notice and demand for signature by the Department,
10the return shall be considered valid and any amount shown to be
11due on the return shall be deemed assessed.
12 Beginning October 1, 1993, a taxpayer who has an average
13monthly tax liability of $150,000 or more shall make all
14payments required by rules of the Department by electronic
15funds transfer. Beginning October 1, 1994, a taxpayer who has
16an average monthly tax liability of $100,000 or more shall make
17all payments required by rules of the Department by electronic
18funds transfer. Beginning October 1, 1995, a taxpayer who has
19an average monthly tax liability of $50,000 or more shall make
20all payments required by rules of the Department by electronic
21funds transfer. Beginning October 1, 2000, a taxpayer who has
22an annual tax liability of $200,000 or more shall make all
23payments required by rules of the Department by electronic
24funds transfer. The term "annual tax liability" shall be the
25sum of the taxpayer's liabilities under this Act, and under all
26other State and local occupation and use tax laws administered

HB2453 Enrolled- 35 -LRB100 08384 HLH 18493 b
1by the Department, for the immediately preceding calendar year.
2The term "average monthly tax liability" means the sum of the
3taxpayer's liabilities under this Act, and under all other
4State and local occupation and use tax laws administered by the
5Department, for the immediately preceding calendar year
6divided by 12. Beginning on October 1, 2002, a taxpayer who has
7a tax liability in the amount set forth in subsection (b) of
8Section 2505-210 of the Department of Revenue Law shall make
9all payments required by rules of the Department by electronic
10funds transfer.
11 Before August 1 of each year beginning in 1993, the
12Department shall notify all taxpayers required to make payments
13by electronic funds transfer. All taxpayers required to make
14payments by electronic funds transfer shall make those payments
15for a minimum of one year beginning on October 1.
16 Any taxpayer not required to make payments by electronic
17funds transfer may make payments by electronic funds transfer
18with the permission of the Department.
19 All taxpayers required to make payment by electronic funds
20transfer and any taxpayers authorized to voluntarily make
21payments by electronic funds transfer shall make those payments
22in the manner authorized by the Department.
23 The Department shall adopt such rules as are necessary to
24effectuate a program of electronic funds transfer and the
25requirements of this Section.
26 If the serviceman is otherwise required to file a monthly

HB2453 Enrolled- 36 -LRB100 08384 HLH 18493 b
1return and if the serviceman's average monthly tax liability to
2the Department does not exceed $200, the Department may
3authorize his returns to be filed on a quarter annual basis,
4with the return for January, February and March of a given year
5being due by April 20 of such year; with the return for April,
6May and June of a given year being due by July 20 of such year;
7with the return for July, August and September of a given year
8being due by October 20 of such year, and with the return for
9October, November and December of a given year being due by
10January 20 of the following year.
11 If the serviceman is otherwise required to file a monthly
12or quarterly return and if the serviceman's average monthly tax
13liability to the Department does not exceed $50, the Department
14may authorize his returns to be filed on an annual basis, with
15the return for a given year being due by January 20 of the
16following year.
17 Such quarter annual and annual returns, as to form and
18substance, shall be subject to the same requirements as monthly
19returns.
20 Notwithstanding any other provision in this Act concerning
21the time within which a serviceman may file his return, in the
22case of any serviceman who ceases to engage in a kind of
23business which makes him responsible for filing returns under
24this Act, such serviceman shall file a final return under this
25Act with the Department not more than 1 month after
26discontinuing such business.

HB2453 Enrolled- 37 -LRB100 08384 HLH 18493 b
1 Where a serviceman collects the tax with respect to the
2selling price of property which he sells and the purchaser
3thereafter returns such property and the serviceman refunds the
4selling price thereof to the purchaser, such serviceman shall
5also refund, to the purchaser, the tax so collected from the
6purchaser. When filing his return for the period in which he
7refunds such tax to the purchaser, the serviceman may deduct
8the amount of the tax so refunded by him to the purchaser from
9any other Service Use Tax, Service Occupation Tax, retailers'
10occupation tax or use tax which such serviceman may be required
11to pay or remit to the Department, as shown by such return,
12provided that the amount of the tax to be deducted shall
13previously have been remitted to the Department by such
14serviceman. If the serviceman shall not previously have
15remitted the amount of such tax to the Department, he shall be
16entitled to no deduction hereunder upon refunding such tax to
17the purchaser.
18 Any serviceman filing a return hereunder shall also include
19the total tax upon the selling price of tangible personal
20property purchased for use by him as an incident to a sale of
21service, and such serviceman shall remit the amount of such tax
22to the Department when filing such return.
23 If experience indicates such action to be practicable, the
24Department may prescribe and furnish a combination or joint
25return which will enable servicemen, who are required to file
26returns hereunder and also under the Service Occupation Tax

HB2453 Enrolled- 38 -LRB100 08384 HLH 18493 b
1Act, to furnish all the return information required by both
2Acts on the one form.
3 Where the serviceman has more than one business registered
4with the Department under separate registration hereunder,
5such serviceman shall not file each return that is due as a
6single return covering all such registered businesses, but
7shall file separate returns for each such registered business.
8 Beginning January 1, 1990, each month the Department shall
9pay into the State and Local Tax Reform Fund, a special fund in
10the State Treasury, the net revenue realized for the preceding
11month from the 1% tax on sales of food for human consumption
12which is to be consumed off the premises where it is sold
13(other than alcoholic beverages, soft drinks and food which has
14been prepared for immediate consumption) and prescription and
15nonprescription medicines, drugs, medical appliances, products
16classified as Class III medical devices, by the United States
17Food and Drug Administration that are used for cancer treatment
18pursuant to a prescription, as well as any accessories and
19components related to those devices, and insulin, urine testing
20materials, syringes and needles used by diabetics.
21 Beginning January 1, 1990, each month the Department shall
22pay into the State and Local Sales Tax Reform Fund 20% of the
23net revenue realized for the preceding month from the 6.25%
24general rate on transfers of tangible personal property, other
25than tangible personal property which is purchased outside
26Illinois at retail from a retailer and which is titled or

HB2453 Enrolled- 39 -LRB100 08384 HLH 18493 b
1registered by an agency of this State's government.
2 Beginning August 1, 2000, each month the Department shall
3pay into the State and Local Sales Tax Reform Fund 100% of the
4net revenue realized for the preceding month from the 1.25%
5rate on the selling price of motor fuel and gasohol.
6 Beginning October 1, 2009, each month the Department shall
7pay into the Capital Projects Fund an amount that is equal to
8an amount estimated by the Department to represent 80% of the
9net revenue realized for the preceding month from the sale of
10candy, grooming and hygiene products, and soft drinks that had
11been taxed at a rate of 1% prior to September 1, 2009 but that
12are now taxed at 6.25%.
13 Beginning July 1, 2013, each month the Department shall pay
14into the Underground Storage Tank Fund from the proceeds
15collected under this Act, the Use Tax Act, the Service
16Occupation Tax Act, and the Retailers' Occupation Tax Act an
17amount equal to the average monthly deficit in the Underground
18Storage Tank Fund during the prior year, as certified annually
19by the Illinois Environmental Protection Agency, but the total
20payment into the Underground Storage Tank Fund under this Act,
21the Use Tax Act, the Service Occupation Tax Act, and the
22Retailers' Occupation Tax Act shall not exceed $18,000,000 in
23any State fiscal year. As used in this paragraph, the "average
24monthly deficit" shall be equal to the difference between the
25average monthly claims for payment by the fund and the average
26monthly revenues deposited into the fund, excluding payments

HB2453 Enrolled- 40 -LRB100 08384 HLH 18493 b
1made pursuant to this paragraph.
2 Beginning July 1, 2015, of the remainder of the moneys
3received by the Department under the Use Tax Act, this Act, the
4Service Occupation Tax Act, and the Retailers' Occupation Tax
5Act, each month the Department shall deposit $500,000 into the
6State Crime Laboratory Fund.
7 Of the remainder of the moneys received by the Department
8pursuant to this Act, (a) 1.75% thereof shall be paid into the
9Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
10and after July 1, 1989, 3.8% thereof shall be paid into the
11Build Illinois Fund; provided, however, that if in any fiscal
12year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
13may be, of the moneys received by the Department and required
14to be paid into the Build Illinois Fund pursuant to Section 3
15of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
16Act, Section 9 of the Service Use Tax Act, and Section 9 of the
17Service Occupation Tax Act, such Acts being hereinafter called
18the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
19may be, of moneys being hereinafter called the "Tax Act
20Amount", and (2) the amount transferred to the Build Illinois
21Fund from the State and Local Sales Tax Reform Fund shall be
22less than the Annual Specified Amount (as defined in Section 3
23of the Retailers' Occupation Tax Act), an amount equal to the
24difference shall be immediately paid into the Build Illinois
25Fund from other moneys received by the Department pursuant to
26the Tax Acts; and further provided, that if on the last

HB2453 Enrolled- 41 -LRB100 08384 HLH 18493 b
1business day of any month the sum of (1) the Tax Act Amount
2required to be deposited into the Build Illinois Bond Account
3in the Build Illinois Fund during such month and (2) the amount
4transferred during such month to the Build Illinois Fund from
5the State and Local Sales Tax Reform Fund shall have been less
6than 1/12 of the Annual Specified Amount, an amount equal to
7the difference shall be immediately paid into the Build
8Illinois Fund from other moneys received by the Department
9pursuant to the Tax Acts; and, further provided, that in no
10event shall the payments required under the preceding proviso
11result in aggregate payments into the Build Illinois Fund
12pursuant to this clause (b) for any fiscal year in excess of
13the greater of (i) the Tax Act Amount or (ii) the Annual
14Specified Amount for such fiscal year; and, further provided,
15that the amounts payable into the Build Illinois Fund under
16this clause (b) shall be payable only until such time as the
17aggregate amount on deposit under each trust indenture securing
18Bonds issued and outstanding pursuant to the Build Illinois
19Bond Act is sufficient, taking into account any future
20investment income, to fully provide, in accordance with such
21indenture, for the defeasance of or the payment of the
22principal of, premium, if any, and interest on the Bonds
23secured by such indenture and on any Bonds expected to be
24issued thereafter and all fees and costs payable with respect
25thereto, all as certified by the Director of the Bureau of the
26Budget (now Governor's Office of Management and Budget). If on

HB2453 Enrolled- 42 -LRB100 08384 HLH 18493 b
1the last business day of any month in which Bonds are
2outstanding pursuant to the Build Illinois Bond Act, the
3aggregate of the moneys deposited in the Build Illinois Bond
4Account in the Build Illinois Fund in such month shall be less
5than the amount required to be transferred in such month from
6the Build Illinois Bond Account to the Build Illinois Bond
7Retirement and Interest Fund pursuant to Section 13 of the
8Build Illinois Bond Act, an amount equal to such deficiency
9shall be immediately paid from other moneys received by the
10Department pursuant to the Tax Acts to the Build Illinois Fund;
11provided, however, that any amounts paid to the Build Illinois
12Fund in any fiscal year pursuant to this sentence shall be
13deemed to constitute payments pursuant to clause (b) of the
14preceding sentence and shall reduce the amount otherwise
15payable for such fiscal year pursuant to clause (b) of the
16preceding sentence. The moneys received by the Department
17pursuant to this Act and required to be deposited into the
18Build Illinois Fund are subject to the pledge, claim and charge
19set forth in Section 12 of the Build Illinois Bond Act.
20 Subject to payment of amounts into the Build Illinois Fund
21as provided in the preceding paragraph or in any amendment
22thereto hereafter enacted, the following specified monthly
23installment of the amount requested in the certificate of the
24Chairman of the Metropolitan Pier and Exposition Authority
25provided under Section 8.25f of the State Finance Act, but not
26in excess of the sums designated as "Total Deposit", shall be

HB2453 Enrolled- 43 -LRB100 08384 HLH 18493 b
1deposited in the aggregate from collections under Section 9 of
2the Use Tax Act, Section 9 of the Service Use Tax Act, Section
39 of the Service Occupation Tax Act, and Section 3 of the
4Retailers' Occupation Tax Act into the McCormick Place
5Expansion Project Fund in the specified fiscal years.
6Fiscal YearTotal Deposit
71993 $0
81994 53,000,000
91995 58,000,000
101996 61,000,000
111997 64,000,000
121998 68,000,000
131999 71,000,000
142000 75,000,000
152001 80,000,000
162002 93,000,000
172003 99,000,000
182004103,000,000
192005108,000,000
202006113,000,000
212007119,000,000
222008126,000,000
232009132,000,000
242010139,000,000
252011146,000,000

HB2453 Enrolled- 44 -LRB100 08384 HLH 18493 b
12012153,000,000
22013161,000,000
32014170,000,000
42015179,000,000
52016189,000,000
62017199,000,000
72018210,000,000
82019221,000,000
92020233,000,000
102021246,000,000
112022260,000,000
122023275,000,000
132024 275,000,000
142025 275,000,000
152026 279,000,000
162027 292,000,000
172028 307,000,000
182029 322,000,000
192030 338,000,000
202031 350,000,000
212032 350,000,000
22and
23each fiscal year
24thereafter that bonds
25are outstanding under
26Section 13.2 of the

HB2453 Enrolled- 45 -LRB100 08384 HLH 18493 b
1Metropolitan Pier and
2Exposition Authority Act,
3but not after fiscal year 2060.
4 Beginning July 20, 1993 and in each month of each fiscal
5year thereafter, one-eighth of the amount requested in the
6certificate of the Chairman of the Metropolitan Pier and
7Exposition Authority for that fiscal year, less the amount
8deposited into the McCormick Place Expansion Project Fund by
9the State Treasurer in the respective month under subsection
10(g) of Section 13 of the Metropolitan Pier and Exposition
11Authority Act, plus cumulative deficiencies in the deposits
12required under this Section for previous months and years,
13shall be deposited into the McCormick Place Expansion Project
14Fund, until the full amount requested for the fiscal year, but
15not in excess of the amount specified above as "Total Deposit",
16has been deposited.
17 Subject to payment of amounts into the Build Illinois Fund
18and the McCormick Place Expansion Project Fund pursuant to the
19preceding paragraphs or in any amendments thereto hereafter
20enacted, beginning July 1, 1993 and ending on September 30,
212013, the Department shall each month pay into the Illinois Tax
22Increment Fund 0.27% of 80% of the net revenue realized for the
23preceding month from the 6.25% general rate on the selling
24price of tangible personal property.
25 Subject to payment of amounts into the Build Illinois Fund
26and the McCormick Place Expansion Project Fund pursuant to the

HB2453 Enrolled- 46 -LRB100 08384 HLH 18493 b
1preceding paragraphs or in any amendments thereto hereafter
2enacted, beginning with the receipt of the first report of
3taxes paid by an eligible business and continuing for a 25-year
4period, the Department shall each month pay into the Energy
5Infrastructure Fund 80% of the net revenue realized from the
66.25% general rate on the selling price of Illinois-mined coal
7that was sold to an eligible business. For purposes of this
8paragraph, the term "eligible business" means a new electric
9generating facility certified pursuant to Section 605-332 of
10the Department of Commerce and Economic Opportunity Law of the
11Civil Administrative Code of Illinois.
12 Subject to payment of amounts into the Build Illinois Fund,
13the McCormick Place Expansion Project Fund, the Illinois Tax
14Increment Fund, and the Energy Infrastructure Fund pursuant to
15the preceding paragraphs or in any amendments to this Section
16hereafter enacted, beginning on the first day of the first
17calendar month to occur on or after the effective date of this
18amendatory Act of the 98th General Assembly, each month, from
19the collections made under Section 9 of the Use Tax Act,
20Section 9 of the Service Use Tax Act, Section 9 of the Service
21Occupation Tax Act, and Section 3 of the Retailers' Occupation
22Tax Act, the Department shall pay into the Tax Compliance and
23Administration Fund, to be used, subject to appropriation, to
24fund additional auditors and compliance personnel at the
25Department of Revenue, an amount equal to 1/12 of 5% of 80% of
26the cash receipts collected during the preceding fiscal year by

HB2453 Enrolled- 47 -LRB100 08384 HLH 18493 b
1the Audit Bureau of the Department under the Use Tax Act, the
2Service Use Tax Act, the Service Occupation Tax Act, the
3Retailers' Occupation Tax Act, and associated local occupation
4and use taxes administered by the Department.
5 Subject to payments of amounts into the Build Illinois
6Fund, the McCormick Place Expansion Project Fund, the Illinois
7Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
8Compliance and Administration Fund as provided in this Section,
9beginning on July 1, 2018 the Department shall pay each month
10into the Downstate Public Transportation Fund the moneys
11required to be so paid under Section 2-3 of the Downstate
12Public Transportation Act.
13 Of the remainder of the moneys received by the Department
14pursuant to this Act, 75% thereof shall be paid into the
15General Revenue Fund of the State Treasury and 25% shall be
16reserved in a special account and used only for the transfer to
17the Common School Fund as part of the monthly transfer from the
18General Revenue Fund in accordance with Section 8a of the State
19Finance Act.
20 As soon as possible after the first day of each month, upon
21certification of the Department of Revenue, the Comptroller
22shall order transferred and the Treasurer shall transfer from
23the General Revenue Fund to the Motor Fuel Tax Fund an amount
24equal to 1.7% of 80% of the net revenue realized under this Act
25for the second preceding month. Beginning April 1, 2000, this
26transfer is no longer required and shall not be made.

HB2453 Enrolled- 48 -LRB100 08384 HLH 18493 b
1 Net revenue realized for a month shall be the revenue
2collected by the State pursuant to this Act, less the amount
3paid out during that month as refunds to taxpayers for
4overpayment of liability.
5(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
698-298, eff. 8-9-13; 98-496, eff. 1-1-14; 98-756, eff. 7-16-14;
798-1098, eff. 8-26-14; 99-352, eff. 8-12-15; 99-858, eff.
88-19-16.)
9 Section 20. The Service Occupation Tax Act is amended by
10changing 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
13the tax herein imposed shall pay to the Department the amount
14of such tax at the time when he is required to file his return
15for the period during which such tax was collectible, less a
16discount of 2.1% prior to January 1, 1990, and 1.75% on and
17after January 1, 1990, or $5 per calendar year, whichever is
18greater, which is allowed to reimburse the serviceman for
19expenses incurred in collecting the tax, keeping records,
20preparing and filing returns, remitting the tax and supplying
21data to the Department on request. The Department may disallow
22the discount for servicemen whose certificate of registration
23is revoked at the time the return is filed, but only if the
24Department's decision to revoke the certificate of

HB2453 Enrolled- 49 -LRB100 08384 HLH 18493 b
1registration has become final.
2 Where such tangible personal property is sold under a
3conditional sales contract, or under any other form of sale
4wherein the payment of the principal sum, or a part thereof, is
5extended beyond the close of the period for which the return is
6filed, the serviceman, in collecting the tax may collect, for
7each tax return period, only the tax applicable to the part of
8the selling price actually received during such tax return
9period.
10 Except as provided hereinafter in this Section, on or
11before the twentieth day of each calendar month, such
12serviceman shall file a return for the preceding calendar month
13in accordance with reasonable rules and regulations to be
14promulgated by the Department of Revenue. Such return shall be
15filed on a form prescribed by the Department and shall contain
16such information as the Department may reasonably require.
17 The Department may require returns to be filed on a
18quarterly basis. If so required, a return for each calendar
19quarter shall be filed on or before the twentieth day of the
20calendar month following the end of such calendar quarter. The
21taxpayer shall also file a return with the Department for each
22of the first two months of each calendar quarter, on or before
23the twentieth day of the following calendar month, stating:
24 1. The name of the seller;
25 2. The address of the principal place of business from
26 which he engages in business as a serviceman in this State;

HB2453 Enrolled- 50 -LRB100 08384 HLH 18493 b
1 3. The total amount of taxable receipts received by him
2 during the preceding calendar month, including receipts
3 from charge and time sales, but less all deductions allowed
4 by law;
5 4. The amount of credit provided in Section 2d of this
6 Act;
7 5. The amount of tax due;
8 5-5. The signature of the taxpayer; and
9 6. Such other reasonable information as the Department
10 may require.
11 If a taxpayer fails to sign a return within 30 days after
12the proper notice and demand for signature by the Department,
13the return shall be considered valid and any amount shown to be
14due on the return shall be deemed assessed.
15 Prior to October 1, 2003, and on and after September 1,
162004 a serviceman may accept a Manufacturer's Purchase Credit
17certification from a purchaser in satisfaction of Service Use
18Tax as provided in Section 3-70 of the Service Use Tax Act if
19the purchaser provides the appropriate documentation as
20required by Section 3-70 of the Service Use Tax Act. A
21Manufacturer's Purchase Credit certification, accepted prior
22to October 1, 2003 or on or after September 1, 2004 by a
23serviceman as provided in Section 3-70 of the Service Use Tax
24Act, may be used by that serviceman to satisfy Service
25Occupation Tax liability in the amount claimed in the
26certification, not to exceed 6.25% of the receipts subject to

HB2453 Enrolled- 51 -LRB100 08384 HLH 18493 b
1tax from a qualifying purchase. A Manufacturer's Purchase
2Credit reported on any original or amended return filed under
3this Act after October 20, 2003 for reporting periods prior to
4September 1, 2004 shall be disallowed. Manufacturer's Purchase
5Credit reported on annual returns due on or after January 1,
62005 will be disallowed for periods prior to September 1, 2004.
7No Manufacturer's Purchase Credit may be used after September
830, 2003 through August 31, 2004 to satisfy any tax liability
9imposed under this Act, including any audit liability.
10 If the serviceman's average monthly tax liability to the
11Department does not exceed $200, the Department may authorize
12his returns to be filed on a quarter annual basis, with the
13return for January, February and March of a given year being
14due by April 20 of such year; with the return for April, May
15and June of a given year being due by July 20 of such year; with
16the return for July, August and September of a given year being
17due by October 20 of such year, and with the return for
18October, November and December of a given year being due by
19January 20 of the following year.
20 If the serviceman's average monthly tax liability to the
21Department does not exceed $50, the Department may authorize
22his returns to be filed on an annual basis, with the return for
23a given year being due by January 20 of the following year.
24 Such quarter annual and annual returns, as to form and
25substance, shall be subject to the same requirements as monthly
26returns.

HB2453 Enrolled- 52 -LRB100 08384 HLH 18493 b
1 Notwithstanding any other provision in this Act concerning
2the time within which a serviceman may file his return, in the
3case of any serviceman who ceases to engage in a kind of
4business which makes him responsible for filing returns under
5this Act, such serviceman shall file a final return under this
6Act with the Department not more than 1 month after
7discontinuing such business.
8 Beginning October 1, 1993, a taxpayer who has an average
9monthly tax liability of $150,000 or more shall make all
10payments required by rules of the Department by electronic
11funds transfer. Beginning October 1, 1994, a taxpayer who has
12an average monthly tax liability of $100,000 or more shall make
13all payments required by rules of the Department by electronic
14funds transfer. Beginning October 1, 1995, a taxpayer who has
15an average monthly tax liability of $50,000 or more shall make
16all payments required by rules of the Department by electronic
17funds transfer. Beginning October 1, 2000, a taxpayer who has
18an annual tax liability of $200,000 or more shall make all
19payments required by rules of the Department by electronic
20funds transfer. The term "annual tax liability" shall be the
21sum of the taxpayer's liabilities under this Act, and under all
22other State and local occupation and use tax laws administered
23by the Department, for the immediately preceding calendar year.
24The term "average monthly tax liability" means the sum of the
25taxpayer's liabilities under this Act, and under all other
26State and local occupation and use tax laws administered by the

HB2453 Enrolled- 53 -LRB100 08384 HLH 18493 b
1Department, for the immediately preceding calendar year
2divided by 12. Beginning on October 1, 2002, a taxpayer who has
3a tax liability in the amount set forth in subsection (b) of
4Section 2505-210 of the Department of Revenue Law shall make
5all payments required by rules of the Department by electronic
6funds transfer.
7 Before August 1 of each year beginning in 1993, the
8Department shall notify all taxpayers required to make payments
9by electronic funds transfer. All taxpayers required to make
10payments by electronic funds transfer shall make those payments
11for a minimum of one year beginning on October 1.
12 Any taxpayer not required to make payments by electronic
13funds transfer may make payments by electronic funds transfer
14with the permission of the Department.
15 All taxpayers required to make payment by electronic funds
16transfer and any taxpayers authorized to voluntarily make
17payments by electronic funds transfer shall make those payments
18in the manner authorized by the Department.
19 The Department shall adopt such rules as are necessary to
20effectuate a program of electronic funds transfer and the
21requirements of this Section.
22 Where a serviceman collects the tax with respect to the
23selling price of tangible personal property which he sells and
24the purchaser thereafter returns such tangible personal
25property and the serviceman refunds the selling price thereof
26to the purchaser, such serviceman shall also refund, to the

HB2453 Enrolled- 54 -LRB100 08384 HLH 18493 b
1purchaser, the tax so collected from the purchaser. When filing
2his return for the period in which he refunds such tax to the
3purchaser, the serviceman may deduct the amount of the tax so
4refunded by him to the purchaser from any other Service
5Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
6Use Tax which such serviceman may be required to pay or remit
7to the Department, as shown by such return, provided that the
8amount of the tax to be deducted shall previously have been
9remitted to the Department by such serviceman. If the
10serviceman shall not previously have remitted the amount of
11such tax to the Department, he shall be entitled to no
12deduction hereunder upon refunding such tax to the purchaser.
13 If experience indicates such action to be practicable, the
14Department may prescribe and furnish a combination or joint
15return which will enable servicemen, who are required to file
16returns hereunder and also under the Retailers' Occupation Tax
17Act, the Use Tax Act or the Service Use Tax Act, to furnish all
18the return information required by all said Acts on the one
19form.
20 Where the serviceman has more than one business registered
21with the Department under separate registrations hereunder,
22such serviceman shall file separate returns for each registered
23business.
24 Beginning January 1, 1990, each month the Department shall
25pay into the Local Government Tax Fund the revenue realized for
26the preceding month from the 1% tax on sales of food for human

HB2453 Enrolled- 55 -LRB100 08384 HLH 18493 b
1consumption which is to be consumed off the premises where it
2is sold (other than alcoholic beverages, soft drinks and food
3which has been prepared for immediate consumption) and
4prescription and nonprescription medicines, drugs, medical
5appliances, products classified as Class III medical devices by
6the United States Food and Drug Administration that are used
7for cancer treatment pursuant to a prescription, as well as any
8accessories and components related to those devices, and
9insulin, urine testing materials, syringes and needles used by
10diabetics.
11 Beginning January 1, 1990, each month the Department shall
12pay into the County and Mass Transit District Fund 4% of the
13revenue realized for the preceding month from the 6.25% general
14rate.
15 Beginning August 1, 2000, each month the Department shall
16pay into the County and Mass Transit District Fund 20% of the
17net revenue realized for the preceding month from the 1.25%
18rate on the selling price of motor fuel and gasohol.
19 Beginning January 1, 1990, each month the Department shall
20pay into the Local Government Tax Fund 16% of the revenue
21realized for the preceding month from the 6.25% general rate on
22transfers of tangible personal property.
23 Beginning August 1, 2000, each month the Department shall
24pay into the Local Government Tax Fund 80% of the net revenue
25realized for the preceding month from the 1.25% rate on the
26selling price of motor fuel and gasohol.

HB2453 Enrolled- 56 -LRB100 08384 HLH 18493 b
1 Beginning October 1, 2009, each month the Department shall
2pay into the Capital Projects Fund an amount that is equal to
3an amount estimated by the Department to represent 80% of the
4net revenue realized for the preceding month from the sale of
5candy, grooming and hygiene products, and soft drinks that had
6been taxed at a rate of 1% prior to September 1, 2009 but that
7are now taxed at 6.25%.
8 Beginning July 1, 2013, each month the Department shall pay
9into the Underground Storage Tank Fund from the proceeds
10collected under this Act, the Use Tax Act, the Service Use Tax
11Act, and the Retailers' Occupation Tax Act an amount equal to
12the average monthly deficit in the Underground Storage Tank
13Fund during the prior year, as certified annually by the
14Illinois Environmental Protection Agency, but the total
15payment into the Underground Storage Tank Fund under this Act,
16the Use Tax Act, the Service Use Tax Act, and the Retailers'
17Occupation Tax Act shall not exceed $18,000,000 in any State
18fiscal year. As used in this paragraph, the "average monthly
19deficit" shall be equal to the difference between the average
20monthly claims for payment by the fund and the average monthly
21revenues deposited into the fund, excluding payments made
22pursuant to this paragraph.
23 Beginning July 1, 2015, of the remainder of the moneys
24received by the Department under the Use Tax Act, the Service
25Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
26each month the Department shall deposit $500,000 into the State

HB2453 Enrolled- 57 -LRB100 08384 HLH 18493 b
1Crime Laboratory Fund.
2 Of the remainder of the moneys received by the Department
3pursuant to this Act, (a) 1.75% thereof shall be paid into the
4Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
5and after July 1, 1989, 3.8% thereof shall be paid into the
6Build Illinois Fund; provided, however, that if in any fiscal
7year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
8may be, of the moneys received by the Department and required
9to be paid into the Build Illinois Fund pursuant to Section 3
10of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
11Act, Section 9 of the Service Use Tax Act, and Section 9 of the
12Service Occupation Tax Act, such Acts being hereinafter called
13the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
14may be, of moneys being hereinafter called the "Tax Act
15Amount", and (2) the amount transferred to the Build Illinois
16Fund from the State and Local Sales Tax Reform Fund shall be
17less than the Annual Specified Amount (as defined in Section 3
18of the Retailers' Occupation Tax Act), an amount equal to the
19difference shall be immediately paid into the Build Illinois
20Fund from other moneys received by the Department pursuant to
21the Tax Acts; and further provided, that if on the last
22business day of any month the sum of (1) the Tax Act Amount
23required to be deposited into the Build Illinois Account in the
24Build Illinois Fund during such month and (2) the amount
25transferred during such month to the Build Illinois Fund from
26the State and Local Sales Tax Reform Fund shall have been less

HB2453 Enrolled- 58 -LRB100 08384 HLH 18493 b
1than 1/12 of the Annual Specified Amount, an amount equal to
2the difference shall be immediately paid into the Build
3Illinois Fund from other moneys received by the Department
4pursuant to the Tax Acts; and, further provided, that in no
5event shall the payments required under the preceding proviso
6result in aggregate payments into the Build Illinois Fund
7pursuant to this clause (b) for any fiscal year in excess of
8the greater of (i) the Tax Act Amount or (ii) the Annual
9Specified Amount for such fiscal year; and, further provided,
10that the amounts payable into the Build Illinois Fund under
11this clause (b) shall be payable only until such time as the
12aggregate amount on deposit under each trust indenture securing
13Bonds issued and outstanding pursuant to the Build Illinois
14Bond Act is sufficient, taking into account any future
15investment income, to fully provide, in accordance with such
16indenture, for the defeasance of or the payment of the
17principal of, premium, if any, and interest on the Bonds
18secured by such indenture and on any Bonds expected to be
19issued thereafter and all fees and costs payable with respect
20thereto, all as certified by the Director of the Bureau of the
21Budget (now Governor's Office of Management and Budget). If on
22the last business day of any month in which Bonds are
23outstanding pursuant to the Build Illinois Bond Act, the
24aggregate of the moneys deposited in the Build Illinois Bond
25Account in the Build Illinois Fund in such month shall be less
26than the amount required to be transferred in such month from

HB2453 Enrolled- 59 -LRB100 08384 HLH 18493 b
1the Build Illinois Bond Account to the Build Illinois Bond
2Retirement and Interest Fund pursuant to Section 13 of the
3Build Illinois Bond Act, an amount equal to such deficiency
4shall be immediately paid from other moneys received by the
5Department pursuant to the Tax Acts to the Build Illinois Fund;
6provided, however, that any amounts paid to the Build Illinois
7Fund in any fiscal year pursuant to this sentence shall be
8deemed to constitute payments pursuant to clause (b) of the
9preceding sentence and shall reduce the amount otherwise
10payable for such fiscal year pursuant to clause (b) of the
11preceding sentence. The moneys received by the Department
12pursuant to this Act and required to be deposited into the
13Build Illinois Fund are subject to the pledge, claim and charge
14set forth in Section 12 of the Build Illinois Bond Act.
15 Subject to payment of amounts into the Build Illinois Fund
16as provided in the preceding paragraph or in any amendment
17thereto hereafter enacted, the following specified monthly
18installment of the amount requested in the certificate of the
19Chairman of the Metropolitan Pier and Exposition Authority
20provided under Section 8.25f of the State Finance Act, but not
21in excess of the sums designated as "Total Deposit", shall be
22deposited in the aggregate from collections under Section 9 of
23the Use Tax Act, Section 9 of the Service Use Tax Act, Section
249 of the Service Occupation Tax Act, and Section 3 of the
25Retailers' Occupation Tax Act into the McCormick Place
26Expansion Project Fund in the specified fiscal years.

HB2453 Enrolled- 60 -LRB100 08384 HLH 18493 b
1Fiscal YearTotal Deposit
21993 $0
31994 53,000,000
41995 58,000,000
51996 61,000,000
61997 64,000,000
71998 68,000,000
81999 71,000,000
92000 75,000,000
102001 80,000,000
112002 93,000,000
122003 99,000,000
132004103,000,000
142005108,000,000
152006113,000,000
162007119,000,000
172008126,000,000
182009132,000,000
192010139,000,000
202011146,000,000
212012153,000,000
222013161,000,000
232014170,000,000
242015179,000,000
252016189,000,000

HB2453 Enrolled- 61 -LRB100 08384 HLH 18493 b
12017199,000,000
22018210,000,000
32019221,000,000
42020233,000,000
52021246,000,000
62022260,000,000
72023275,000,000
82024 275,000,000
92025 275,000,000
102026 279,000,000
112027 292,000,000
122028 307,000,000
132029 322,000,000
142030 338,000,000
152031 350,000,000
162032 350,000,000
17and
18each fiscal year
19thereafter that bonds
20are outstanding under
21Section 13.2 of the
22Metropolitan Pier and
23Exposition Authority Act,
24but not after fiscal year 2060.
25 Beginning July 20, 1993 and in each month of each fiscal
26year thereafter, one-eighth of the amount requested in the

HB2453 Enrolled- 62 -LRB100 08384 HLH 18493 b
1certificate of the Chairman of the Metropolitan Pier and
2Exposition Authority for that fiscal year, less the amount
3deposited into the McCormick Place Expansion Project Fund by
4the State Treasurer in the respective month under subsection
5(g) of Section 13 of the Metropolitan Pier and Exposition
6Authority Act, plus cumulative deficiencies in the deposits
7required under this Section for previous months and years,
8shall be deposited into the McCormick Place Expansion Project
9Fund, until the full amount requested for the fiscal year, but
10not in excess of the amount specified above as "Total Deposit",
11has been deposited.
12 Subject to payment of amounts into the Build Illinois Fund
13and the McCormick Place Expansion Project Fund pursuant to the
14preceding paragraphs or in any amendments thereto hereafter
15enacted, beginning July 1, 1993 and ending on September 30,
162013, the Department shall each month pay into the Illinois Tax
17Increment Fund 0.27% of 80% of the net revenue realized for the
18preceding month from the 6.25% general rate on the selling
19price of tangible personal property.
20 Subject to payment of amounts into the Build Illinois Fund
21and the McCormick Place Expansion Project Fund pursuant to the
22preceding paragraphs or in any amendments thereto hereafter
23enacted, beginning with the receipt of the first report of
24taxes paid by an eligible business and continuing for a 25-year
25period, the Department shall each month pay into the Energy
26Infrastructure Fund 80% of the net revenue realized from the

HB2453 Enrolled- 63 -LRB100 08384 HLH 18493 b
16.25% general rate on the selling price of Illinois-mined coal
2that was sold to an eligible business. For purposes of this
3paragraph, the term "eligible business" means a new electric
4generating facility certified pursuant to Section 605-332 of
5the Department of Commerce and Economic Opportunity Law of the
6Civil Administrative Code of Illinois.
7 Subject to payment of amounts into the Build Illinois Fund,
8the McCormick Place Expansion Project Fund, the Illinois Tax
9Increment Fund, and the Energy Infrastructure Fund pursuant to
10the preceding paragraphs or in any amendments to this Section
11hereafter enacted, beginning on the first day of the first
12calendar month to occur on or after the effective date of this
13amendatory Act of the 98th General Assembly, each month, from
14the collections made under Section 9 of the Use Tax Act,
15Section 9 of the Service Use Tax Act, Section 9 of the Service
16Occupation Tax Act, and Section 3 of the Retailers' Occupation
17Tax Act, the Department shall pay into the Tax Compliance and
18Administration Fund, to be used, subject to appropriation, to
19fund additional auditors and compliance personnel at the
20Department of Revenue, an amount equal to 1/12 of 5% of 80% of
21the cash receipts collected during the preceding fiscal year by
22the Audit Bureau of the Department under the Use Tax Act, the
23Service Use Tax Act, the Service Occupation Tax Act, the
24Retailers' Occupation Tax Act, and associated local occupation
25and use taxes administered by the Department.
26 Subject to payments of amounts into the Build Illinois

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1Fund, the McCormick Place Expansion Project Fund, the Illinois
2Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
3Compliance and Administration Fund as provided in this Section,
4beginning on July 1, 2018 the Department shall pay each month
5into the Downstate Public Transportation Fund the moneys
6required to be so paid under Section 2-3 of the Downstate
7Public Transportation Act.
8 Of the remainder of the moneys received by the Department
9pursuant to this Act, 75% shall be paid into the General
10Revenue Fund of the State Treasury and 25% shall be reserved in
11a special account and used only for the transfer to the Common
12School Fund as part of the monthly transfer from the General
13Revenue Fund in accordance with Section 8a of the State Finance
14Act.
15 The Department may, upon separate written notice to a
16taxpayer, require the taxpayer to prepare and file with the
17Department on a form prescribed by the Department within not
18less than 60 days after receipt of the notice an annual
19information return for the tax year specified in the notice.
20Such annual return to the Department shall include a statement
21of gross receipts as shown by the taxpayer's last Federal
22income tax return. If the total receipts of the business as
23reported in the Federal income tax return do not agree with the
24gross receipts reported to the Department of Revenue for the
25same period, the taxpayer shall attach to his annual return a
26schedule showing a reconciliation of the 2 amounts and the

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1reasons for the difference. The taxpayer's annual return to the
2Department shall also disclose the cost of goods sold by the
3taxpayer during the year covered by such return, opening and
4closing inventories of such goods for such year, cost of goods
5used from stock or taken from stock and given away by the
6taxpayer during such year, pay roll information of the
7taxpayer's business during such year and any additional
8reasonable information which the Department deems would be
9helpful in determining the accuracy of the monthly, quarterly
10or annual returns filed by such taxpayer as hereinbefore
11provided for in this Section.
12 If the annual information return required by this Section
13is not filed when and as required, the taxpayer shall be liable
14as follows:
15 (i) Until January 1, 1994, the taxpayer shall be liable
16 for a penalty equal to 1/6 of 1% of the tax due from such
17 taxpayer under this Act during the period to be covered by
18 the annual return for each month or fraction of a month
19 until such return is filed as required, the penalty to be
20 assessed and collected in the same manner as any other
21 penalty provided for in this Act.
22 (ii) On and after January 1, 1994, the taxpayer shall
23 be liable for a penalty as described in Section 3-4 of the
24 Uniform Penalty and Interest Act.
25 The chief executive officer, proprietor, owner or highest
26ranking manager shall sign the annual return to certify the

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1accuracy of the information contained therein. Any person who
2willfully signs the annual return containing false or
3inaccurate information shall be guilty of perjury and punished
4accordingly. The annual return form prescribed by the
5Department shall include a warning that the person signing the
6return may be liable for perjury.
7 The foregoing portion of this Section concerning the filing
8of an annual information return shall not apply to a serviceman
9who is not required to file an income tax return with the
10United States Government.
11 As soon as possible after the first day of each month, upon
12certification of the Department of Revenue, the Comptroller
13shall order transferred and the Treasurer shall transfer from
14the General Revenue Fund to the Motor Fuel Tax Fund an amount
15equal to 1.7% of 80% of the net revenue realized under this Act
16for the second preceding month. Beginning April 1, 2000, this
17transfer is no longer required and shall not be made.
18 Net revenue realized for a month shall be the revenue
19collected by the State pursuant to this Act, less the amount
20paid out during that month as refunds to taxpayers for
21overpayment of liability.
22 For greater simplicity of administration, it shall be
23permissible for manufacturers, importers and wholesalers whose
24products are sold by numerous servicemen in Illinois, and who
25wish to do so, to assume the responsibility for accounting and
26paying to the Department all tax accruing under this Act with

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1respect to such sales, if the servicemen who are affected do
2not make written objection to the Department to this
3arrangement.
4(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
598-298, eff. 8-9-13; 98-496, eff. 1-1-14; 98-756, eff. 7-16-14;
698-1098, eff. 8-26-14; 99-352, eff. 8-12-15; 99-858, eff.
78-19-16.)
8 Section 25. The Retailers' Occupation Tax Act is amended by
9changing Section 3 as follows:
10 (35 ILCS 120/3) (from Ch. 120, par. 442)
11 Sec. 3. Except as provided in this Section, on or before
12the twentieth day of each calendar month, every person engaged
13in the business of selling tangible personal property at retail
14in this State during the preceding calendar month shall file a
15return with the Department, stating:
16 1. The name of the seller;
17 2. His residence address and the address of his
18 principal place of business and the address of the
19 principal place of business (if that is a different
20 address) from which he engages in the business of selling
21 tangible personal property at retail in this State;
22 3. Total amount of receipts received by him during the
23 preceding calendar month or quarter, as the case may be,
24 from sales of tangible personal property, and from services

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1 furnished, by him during such preceding calendar month or
2 quarter;
3 4. Total amount received by him during the preceding
4 calendar month or quarter on charge and time sales of
5 tangible personal property, and from services furnished,
6 by him prior to the month or quarter for which the return
7 is filed;
8 5. Deductions allowed by law;
9 6. Gross receipts which were received by him during the
10 preceding calendar month or quarter and upon the basis of
11 which the tax is imposed;
12 7. The amount of credit provided in Section 2d of this
13 Act;
14 8. The amount of tax due;
15 9. The signature of the taxpayer; and
16 10. Such other reasonable information as the
17 Department may require.
18 If a taxpayer fails to sign a return within 30 days after
19the proper notice and demand for signature by the Department,
20the return shall be considered valid and any amount shown to be
21due on the return shall be deemed assessed.
22 Each return shall be accompanied by the statement of
23prepaid tax issued pursuant to Section 2e for which credit is
24claimed.
25 Prior to October 1, 2003, and on and after September 1,
262004 a retailer may accept a Manufacturer's Purchase Credit

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1certification from a purchaser in satisfaction of Use Tax as
2provided in Section 3-85 of the Use Tax Act if the purchaser
3provides the appropriate documentation as required by Section
43-85 of the Use Tax Act. A Manufacturer's Purchase Credit
5certification, accepted by a retailer prior to October 1, 2003
6and on and after September 1, 2004 as provided in Section 3-85
7of the Use Tax Act, may be used by that retailer to satisfy
8Retailers' Occupation Tax liability in the amount claimed in
9the certification, not to exceed 6.25% of the receipts subject
10to tax from a qualifying purchase. A Manufacturer's Purchase
11Credit reported on any original or amended return filed under
12this Act after October 20, 2003 for reporting periods prior to
13September 1, 2004 shall be disallowed. Manufacturer's
14Purchaser Credit reported on annual returns due on or after
15January 1, 2005 will be disallowed for periods prior to
16September 1, 2004. No Manufacturer's Purchase Credit may be
17used after September 30, 2003 through August 31, 2004 to
18satisfy any tax liability imposed under this Act, including any
19audit liability.
20 The Department may require returns to be filed on a
21quarterly basis. If so required, a return for each calendar
22quarter shall be filed on or before the twentieth day of the
23calendar month following the end of such calendar quarter. The
24taxpayer shall also file a return with the Department for each
25of the first two months of each calendar quarter, on or before
26the twentieth day of the following calendar month, stating:

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1 1. The name of the seller;
2 2. The address of the principal place of business from
3 which he engages in the business of selling tangible
4 personal property at retail in this State;
5 3. The total amount of taxable receipts received by him
6 during the preceding calendar month from sales of tangible
7 personal property by him during such preceding calendar
8 month, including receipts from charge and time sales, but
9 less all deductions allowed by law;
10 4. The amount of credit provided in Section 2d of this
11 Act;
12 5. The amount of tax due; and
13 6. Such other reasonable information as the Department
14 may require.
15 Beginning on October 1, 2003, any person who is not a
16licensed distributor, importing distributor, or manufacturer,
17as defined in the Liquor Control Act of 1934, but is engaged in
18the business of selling, at retail, alcoholic liquor shall file
19a statement with the Department of Revenue, in a format and at
20a time prescribed by the Department, showing the total amount
21paid for alcoholic liquor purchased during the preceding month
22and such other information as is reasonably required by the
23Department. The Department may adopt rules to require that this
24statement be filed in an electronic or telephonic format. Such
25rules may provide for exceptions from the filing requirements
26of this paragraph. For the purposes of this paragraph, the term

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1"alcoholic liquor" shall have the meaning prescribed in the
2Liquor Control Act of 1934.
3 Beginning on October 1, 2003, every distributor, importing
4distributor, and manufacturer of alcoholic liquor as defined in
5the Liquor Control Act of 1934, shall file a statement with the
6Department of Revenue, no later than the 10th day of the month
7for the preceding month during which transactions occurred, by
8electronic means, showing the total amount of gross receipts
9from the sale of alcoholic liquor sold or distributed during
10the preceding month to purchasers; identifying the purchaser to
11whom it was sold or distributed; the purchaser's tax
12registration number; and such other information reasonably
13required by the Department. A distributor, importing
14distributor, or manufacturer of alcoholic liquor must
15personally deliver, mail, or provide by electronic means to
16each retailer listed on the monthly statement a report
17containing a cumulative total of that distributor's, importing
18distributor's, or manufacturer's total sales of alcoholic
19liquor to that retailer no later than the 10th day of the month
20for the preceding month during which the transaction occurred.
21The distributor, importing distributor, or manufacturer shall
22notify the retailer as to the method by which the distributor,
23importing distributor, or manufacturer will provide the sales
24information. If the retailer is unable to receive the sales
25information by electronic means, the distributor, importing
26distributor, or manufacturer shall furnish the sales

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1information by personal delivery or by mail. For purposes of
2this paragraph, the term "electronic means" includes, but is
3not limited to, the use of a secure Internet website, e-mail,
4or facsimile.
5 If a total amount of less than $1 is payable, refundable or
6creditable, such amount shall be disregarded if it is less than
750 cents and shall be increased to $1 if it is 50 cents or more.
8 Beginning October 1, 1993, a taxpayer who has an average
9monthly tax liability of $150,000 or more shall make all
10payments required by rules of the Department by electronic
11funds transfer. Beginning October 1, 1994, a taxpayer who has
12an average monthly tax liability of $100,000 or more shall make
13all payments required by rules of the Department by electronic
14funds transfer. Beginning October 1, 1995, a taxpayer who has
15an average monthly tax liability of $50,000 or more shall make
16all payments required by rules of the Department by electronic
17funds transfer. Beginning October 1, 2000, a taxpayer who has
18an annual tax liability of $200,000 or more shall make all
19payments required by rules of the Department by electronic
20funds transfer. The term "annual tax liability" shall be the
21sum of the taxpayer's liabilities under this Act, and under all
22other State and local occupation and use tax laws administered
23by the Department, for the immediately preceding calendar year.
24The term "average monthly tax liability" shall be the sum of
25the taxpayer's liabilities under this Act, and under all other
26State and local occupation and use tax laws administered by the

HB2453 Enrolled- 73 -LRB100 08384 HLH 18493 b
1Department, for the immediately preceding calendar year
2divided by 12. Beginning on October 1, 2002, a taxpayer who has
3a tax liability in the amount set forth in subsection (b) of
4Section 2505-210 of the Department of Revenue Law shall make
5all payments required by rules of the Department by electronic
6funds transfer.
7 Before August 1 of each year beginning in 1993, the
8Department shall notify all taxpayers required to make payments
9by electronic funds transfer. All taxpayers required to make
10payments by electronic funds transfer shall make those payments
11for a minimum of one year beginning on October 1.
12 Any taxpayer not required to make payments by electronic
13funds transfer may make payments by electronic funds transfer
14with the permission of the Department.
15 All taxpayers required to make payment by electronic funds
16transfer and any taxpayers authorized to voluntarily make
17payments by electronic funds transfer shall make those payments
18in the manner authorized by the Department.
19 The Department shall adopt such rules as are necessary to
20effectuate a program of electronic funds transfer and the
21requirements of this Section.
22 Any amount which is required to be shown or reported on any
23return or other document under this Act shall, if such amount
24is not a whole-dollar amount, be increased to the nearest
25whole-dollar amount in any case where the fractional part of a
26dollar is 50 cents or more, and decreased to the nearest

HB2453 Enrolled- 74 -LRB100 08384 HLH 18493 b
1whole-dollar amount where the fractional part of a dollar is
2less than 50 cents.
3 If the retailer is otherwise required to file a monthly
4return and if the retailer's average monthly tax liability to
5the Department does not exceed $200, the Department may
6authorize his returns to be filed on a quarter annual basis,
7with the return for January, February and March of a given year
8being due by April 20 of such year; with the return for April,
9May and June of a given year being due by July 20 of such year;
10with the return for July, August and September of a given year
11being due by October 20 of such year, and with the return for
12October, November and December of a given year being due by
13January 20 of the following year.
14 If the retailer is otherwise required to file a monthly or
15quarterly return and if the retailer's average monthly tax
16liability with the Department does not exceed $50, the
17Department may authorize his returns to be filed on an annual
18basis, with the return for a given year being due by January 20
19of the following year.
20 Such quarter annual and annual returns, as to form and
21substance, shall be subject to the same requirements as monthly
22returns.
23 Notwithstanding any other provision in this Act concerning
24the time within which a retailer may file his return, in the
25case of any retailer who ceases to engage in a kind of business
26which makes him responsible for filing returns under this Act,

HB2453 Enrolled- 75 -LRB100 08384 HLH 18493 b
1such retailer shall file a final return under this Act with the
2Department not more than one month after discontinuing such
3business.
4 Where the same person has more than one business registered
5with the Department under separate registrations under this
6Act, such person may not file each return that is due as a
7single return covering all such registered businesses, but
8shall file separate returns for each such registered business.
9 In addition, with respect to motor vehicles, watercraft,
10aircraft, and trailers that are required to be registered with
11an agency of this State, every retailer selling this kind of
12tangible personal property shall file, with the Department,
13upon a form to be prescribed and supplied by the Department, a
14separate return for each such item of tangible personal
15property which the retailer sells, except that if, in the same
16transaction, (i) a retailer of aircraft, watercraft, motor
17vehicles or trailers transfers more than one aircraft,
18watercraft, motor vehicle or trailer to another aircraft,
19watercraft, motor vehicle retailer or trailer retailer for the
20purpose of resale or (ii) a retailer of aircraft, watercraft,
21motor vehicles, or trailers transfers more than one aircraft,
22watercraft, motor vehicle, or trailer to a purchaser for use as
23a qualifying rolling stock as provided in Section 2-5 of this
24Act, then that seller may report the transfer of all aircraft,
25watercraft, motor vehicles or trailers involved in that
26transaction to the Department on the same uniform

HB2453 Enrolled- 76 -LRB100 08384 HLH 18493 b
1invoice-transaction reporting return form. For purposes of
2this Section, "watercraft" means a Class 2, Class 3, or Class 4
3watercraft as defined in Section 3-2 of the Boat Registration
4and Safety Act, a personal watercraft, or any boat equipped
5with an inboard motor.
6 Any retailer who sells only motor vehicles, watercraft,
7aircraft, or trailers that are required to be registered with
8an agency of this State, so that all retailers' occupation tax
9liability is required to be reported, and is reported, on such
10transaction reporting returns and who is not otherwise required
11to file monthly or quarterly returns, need not file monthly or
12quarterly returns. However, those retailers shall be required
13to file returns on an annual basis.
14 The transaction reporting return, in the case of motor
15vehicles or trailers that are required to be registered with an
16agency of this State, shall be the same document as the Uniform
17Invoice referred to in Section 5-402 of The Illinois Vehicle
18Code and must show the name and address of the seller; the name
19and address of the purchaser; the amount of the selling price
20including the amount allowed by the retailer for traded-in
21property, if any; the amount allowed by the retailer for the
22traded-in tangible personal property, if any, to the extent to
23which Section 1 of this Act allows an exemption for the value
24of traded-in property; the balance payable after deducting such
25trade-in allowance from the total selling price; the amount of
26tax due from the retailer with respect to such transaction; the

HB2453 Enrolled- 77 -LRB100 08384 HLH 18493 b
1amount of tax collected from the purchaser by the retailer on
2such transaction (or satisfactory evidence that such tax is not
3due in that particular instance, if that is claimed to be the
4fact); the place and date of the sale; a sufficient
5identification of the property sold; such other information as
6is required in Section 5-402 of The Illinois Vehicle Code, and
7such other information as the Department may reasonably
8require.
9 The transaction reporting return in the case of watercraft
10or aircraft must show the name and address of the seller; the
11name and address of the purchaser; the amount of the selling
12price including the amount allowed by the retailer for
13traded-in property, if any; the amount allowed by the retailer
14for the traded-in tangible personal property, if any, to the
15extent to which Section 1 of this Act allows an exemption for
16the value of traded-in property; the balance payable after
17deducting such trade-in allowance from the total selling price;
18the amount of tax due from the retailer with respect to such
19transaction; the amount of tax collected from the purchaser by
20the retailer on such transaction (or satisfactory evidence that
21such tax is not due in that particular instance, if that is
22claimed to be the fact); the place and date of the sale, a
23sufficient identification of the property sold, and such other
24information as the Department may reasonably require.
25 Such transaction reporting return shall be filed not later
26than 20 days after the day of delivery of the item that is

HB2453 Enrolled- 78 -LRB100 08384 HLH 18493 b
1being sold, but may be filed by the retailer at any time sooner
2than that if he chooses to do so. The transaction reporting
3return and tax remittance or proof of exemption from the
4Illinois use tax may be transmitted to the Department by way of
5the State agency with which, or State officer with whom the
6tangible personal property must be titled or registered (if
7titling or registration is required) if the Department and such
8agency or State officer determine that this procedure will
9expedite the processing of applications for title or
10registration.
11 With each such transaction reporting return, the retailer
12shall remit the proper amount of tax due (or shall submit
13satisfactory evidence that the sale is not taxable if that is
14the case), to the Department or its agents, whereupon the
15Department shall issue, in the purchaser's name, a use tax
16receipt (or a certificate of exemption if the Department is
17satisfied that the particular sale is tax exempt) which such
18purchaser may submit to the agency with which, or State officer
19with whom, he must title or register the tangible personal
20property that is involved (if titling or registration is
21required) in support of such purchaser's application for an
22Illinois certificate or other evidence of title or registration
23to such tangible personal property.
24 No retailer's failure or refusal to remit tax under this
25Act precludes a user, who has paid the proper tax to the
26retailer, from obtaining his certificate of title or other

HB2453 Enrolled- 79 -LRB100 08384 HLH 18493 b
1evidence of title or registration (if titling or registration
2is required) upon satisfying the Department that such user has
3paid the proper tax (if tax is due) to the retailer. The
4Department shall adopt appropriate rules to carry out the
5mandate of this paragraph.
6 If the user who would otherwise pay tax to the retailer
7wants the transaction reporting return filed and the payment of
8the tax or proof of exemption made to the Department before the
9retailer is willing to take these actions and such user has not
10paid the tax to the retailer, such user may certify to the fact
11of such delay by the retailer and may (upon the Department
12being satisfied of the truth of such certification) transmit
13the information required by the transaction reporting return
14and the remittance for tax or proof of exemption directly to
15the Department and obtain his tax receipt or exemption
16determination, in which event the transaction reporting return
17and tax remittance (if a tax payment was required) shall be
18credited by the Department to the proper retailer's account
19with the Department, but without the 2.1% or 1.75% discount
20provided for in this Section being allowed. When the user pays
21the tax directly to the Department, he shall pay the tax in the
22same amount and in the same form in which it would be remitted
23if the tax had been remitted to the Department by the retailer.
24 Refunds made by the seller during the preceding return
25period to purchasers, on account of tangible personal property
26returned to the seller, shall be allowed as a deduction under

HB2453 Enrolled- 80 -LRB100 08384 HLH 18493 b
1subdivision 5 of his monthly or quarterly return, as the case
2may be, in case the seller had theretofore included the
3receipts from the sale of such tangible personal property in a
4return filed by him and had paid the tax imposed by this Act
5with respect to such receipts.
6 Where the seller is a corporation, the return filed on
7behalf of such corporation shall be signed by the president,
8vice-president, secretary or treasurer or by the properly
9accredited agent of such corporation.
10 Where the seller is a limited liability company, the return
11filed on behalf of the limited liability company shall be
12signed by a manager, member, or properly accredited agent of
13the limited liability company.
14 Except as provided in this Section, the retailer filing the
15return under this Section shall, at the time of filing such
16return, pay to the Department the amount of tax imposed by this
17Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
18on and after January 1, 1990, or $5 per calendar year,
19whichever is greater, which is allowed to reimburse the
20retailer for the expenses incurred in keeping records,
21preparing and filing returns, remitting the tax and supplying
22data to the Department on request. Any prepayment made pursuant
23to Section 2d of this Act shall be included in the amount on
24which such 2.1% or 1.75% discount is computed. In the case of
25retailers who report and pay the tax on a transaction by
26transaction basis, as provided in this Section, such discount

HB2453 Enrolled- 81 -LRB100 08384 HLH 18493 b
1shall be taken with each such tax remittance instead of when
2such retailer files his periodic return. The Department may
3disallow the discount for retailers whose certificate of
4registration is revoked at the time the return is filed, but
5only if the Department's decision to revoke the certificate of
6registration has become final.
7 Before October 1, 2000, if the taxpayer's average monthly
8tax liability to the Department under this Act, the Use Tax
9Act, the Service Occupation Tax Act, and the Service Use Tax
10Act, excluding any liability for prepaid sales tax to be
11remitted in accordance with Section 2d of this Act, was $10,000
12or more during the preceding 4 complete calendar quarters, he
13shall file a return with the Department each month by the 20th
14day of the month next following the month during which such tax
15liability is incurred and shall make payments to the Department
16on or before the 7th, 15th, 22nd and last day of the month
17during which such liability is incurred. On and after October
181, 2000, if the taxpayer's average monthly tax liability to the
19Department under this Act, the Use Tax Act, the Service
20Occupation Tax Act, and the Service Use Tax Act, excluding any
21liability for prepaid sales tax to be remitted in accordance
22with Section 2d of this Act, was $20,000 or more during the
23preceding 4 complete calendar quarters, he shall file a return
24with the Department each month by the 20th day of the month
25next following the month during which such tax liability is
26incurred and shall make payment to the Department on or before

HB2453 Enrolled- 82 -LRB100 08384 HLH 18493 b
1the 7th, 15th, 22nd and last day of the month during which such
2liability is incurred. If the month during which such tax
3liability is incurred began prior to January 1, 1985, each
4payment shall be in an amount equal to 1/4 of the taxpayer's
5actual liability for the month or an amount set by the
6Department not to exceed 1/4 of the average monthly liability
7of the taxpayer to the Department for the preceding 4 complete
8calendar quarters (excluding the month of highest liability and
9the month of lowest liability in such 4 quarter period). If the
10month during which such tax liability is incurred begins on or
11after January 1, 1985 and prior to January 1, 1987, each
12payment shall be in an amount equal to 22.5% of the taxpayer's
13actual liability for the month or 27.5% of the taxpayer's
14liability for the same calendar month of the preceding year. If
15the month during which such tax liability is incurred begins on
16or after January 1, 1987 and prior to January 1, 1988, each
17payment shall be in an amount equal to 22.5% of the taxpayer's
18actual liability for the month or 26.25% of the taxpayer's
19liability for the same calendar month of the preceding year. If
20the month during which such tax liability is incurred begins on
21or after January 1, 1988, and prior to January 1, 1989, or
22begins on or after January 1, 1996, each payment shall be in an
23amount equal to 22.5% of the taxpayer's actual liability for
24the month or 25% of the taxpayer's liability for the same
25calendar month of the preceding year. If the month during which
26such tax liability is incurred begins on or after January 1,

HB2453 Enrolled- 83 -LRB100 08384 HLH 18493 b
11989, and prior to January 1, 1996, each payment shall be in an
2amount equal to 22.5% of the taxpayer's actual liability for
3the month or 25% of the taxpayer's liability for the same
4calendar month of the preceding year or 100% of the taxpayer's
5actual liability for the quarter monthly reporting period. The
6amount of such quarter monthly payments shall be credited
7against the final tax liability of the taxpayer's return for
8that month. Before October 1, 2000, once applicable, the
9requirement of the making of quarter monthly payments to the
10Department by taxpayers having an average monthly tax liability
11of $10,000 or more as determined in the manner provided above
12shall continue until such taxpayer's average monthly liability
13to the Department during the preceding 4 complete calendar
14quarters (excluding the month of highest liability and the
15month of lowest liability) is less than $9,000, or until such
16taxpayer's average monthly liability to the Department as
17computed for each calendar quarter of the 4 preceding complete
18calendar quarter period is less than $10,000. However, if a
19taxpayer can show the Department that a substantial change in
20the taxpayer's business has occurred which causes the taxpayer
21to anticipate that his average monthly tax liability for the
22reasonably foreseeable future will fall below the $10,000
23threshold stated above, then such taxpayer may petition the
24Department for a change in such taxpayer's reporting status. On
25and after October 1, 2000, once applicable, the requirement of
26the making of quarter monthly payments to the Department by

HB2453 Enrolled- 84 -LRB100 08384 HLH 18493 b
1taxpayers having an average monthly tax liability of $20,000 or
2more as determined in the manner provided above shall continue
3until such taxpayer's average monthly liability to the
4Department during the preceding 4 complete calendar quarters
5(excluding the month of highest liability and the month of
6lowest liability) is less than $19,000 or until such taxpayer's
7average monthly liability to the Department as computed for
8each calendar quarter of the 4 preceding complete calendar
9quarter period is less than $20,000. However, if a taxpayer can
10show the Department that a substantial change in the taxpayer's
11business has occurred which causes the taxpayer to anticipate
12that his average monthly tax liability for the reasonably
13foreseeable future will fall below the $20,000 threshold stated
14above, then such taxpayer may petition the Department for a
15change in such taxpayer's reporting status. The Department
16shall change such taxpayer's reporting status unless it finds
17that such change is seasonal in nature and not likely to be
18long term. If any such quarter monthly payment is not paid at
19the time or in the amount required by this Section, then the
20taxpayer shall be liable for penalties and interest on the
21difference between the minimum amount due as a payment and the
22amount of such quarter monthly payment actually and timely
23paid, except insofar as the taxpayer has previously made
24payments for that month to the Department in excess of the
25minimum payments previously due as provided in this Section.
26The Department shall make reasonable rules and regulations to

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1govern the quarter monthly payment amount and quarter monthly
2payment dates for taxpayers who file on other than a calendar
3monthly basis.
4 The provisions of this paragraph apply before October 1,
52001. Without regard to whether a taxpayer is required to make
6quarter monthly payments as specified above, any taxpayer who
7is required by Section 2d of this Act to collect and remit
8prepaid taxes and has collected prepaid taxes which average in
9excess of $25,000 per month during the preceding 2 complete
10calendar quarters, shall file a return with the Department as
11required by Section 2f and shall make payments to the
12Department on or before the 7th, 15th, 22nd and last day of the
13month during which such liability is incurred. If the month
14during which such tax liability is incurred began prior to the
15effective date of this amendatory Act of 1985, each payment
16shall be in an amount not less than 22.5% of the taxpayer's
17actual liability under Section 2d. If the month during which
18such tax liability is incurred begins on or after January 1,
191986, each payment shall be in an amount equal to 22.5% of the
20taxpayer's actual liability for the month or 27.5% of the
21taxpayer's liability for the same calendar month of the
22preceding calendar year. If the month during which such tax
23liability is incurred begins on or after January 1, 1987, each
24payment shall be in an amount equal to 22.5% of the taxpayer's
25actual liability for the month or 26.25% of the taxpayer's
26liability for the same calendar month of the preceding year.

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1The amount of such quarter monthly payments shall be credited
2against the final tax liability of the taxpayer's return for
3that month filed under this Section or Section 2f, as the case
4may be. Once applicable, the requirement of the making of
5quarter monthly payments to the Department pursuant to this
6paragraph shall continue until such taxpayer's average monthly
7prepaid tax collections during the preceding 2 complete
8calendar quarters is $25,000 or less. If any such quarter
9monthly payment is not paid at the time or in the amount
10required, the taxpayer shall be liable for penalties and
11interest on such difference, except insofar as the taxpayer has
12previously made payments for that month in excess of the
13minimum payments previously due.
14 The provisions of this paragraph apply on and after October
151, 2001. Without regard to whether a taxpayer is required to
16make quarter monthly payments as specified above, any taxpayer
17who is required by Section 2d of this Act to collect and remit
18prepaid taxes and has collected prepaid taxes that average in
19excess of $20,000 per month during the preceding 4 complete
20calendar quarters shall file a return with the Department as
21required by Section 2f and shall make payments to the
22Department on or before the 7th, 15th, 22nd and last day of the
23month during which the liability is incurred. Each payment
24shall be in an amount equal to 22.5% of the taxpayer's actual
25liability for the month or 25% of the taxpayer's liability for
26the same calendar month of the preceding year. The amount of

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

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1in accordance with reasonable rules and regulations to be
2prescribed by the Department. If no such request is made, the
3taxpayer may credit such excess payment against tax liability
4subsequently to be remitted to the Department under this Act,
5the Use Tax Act, the Service Occupation Tax Act or the Service
6Use Tax Act, in accordance with reasonable rules and
7regulations prescribed by the Department. If the Department
8subsequently determined that all or any part of the credit
9taken was not actually due to the taxpayer, the taxpayer's 2.1%
10and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
11of the difference between the credit taken and that actually
12due, and that taxpayer shall be liable for penalties and
13interest on such difference.
14 If a retailer of motor fuel is entitled to a credit under
15Section 2d of this Act which exceeds the taxpayer's liability
16to the Department under this Act for the month which the
17taxpayer is filing a return, the Department shall issue the
18taxpayer a credit memorandum for the excess.
19 Beginning January 1, 1990, each month the Department shall
20pay into the Local Government Tax Fund, a special fund in the
21State treasury which is hereby created, the net revenue
22realized for the preceding month from the 1% tax on sales of
23food for human consumption which is to be consumed off the
24premises where it is sold (other than alcoholic beverages, soft
25drinks and food which has been prepared for immediate
26consumption) and prescription and nonprescription medicines,

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1drugs, medical appliances, products classified as Class III
2medical devices by the United States Food and Drug
3Administration that are used for cancer treatment pursuant to a
4prescription, as well as any accessories and components related
5to those devices, and insulin, urine testing materials,
6syringes and needles used by diabetics.
7 Beginning January 1, 1990, each month the Department shall
8pay into the County and Mass Transit District Fund, a special
9fund in the State treasury which is hereby created, 4% of the
10net revenue realized for the preceding month from the 6.25%
11general rate.
12 Beginning August 1, 2000, each month the Department shall
13pay into the County and Mass Transit District Fund 20% of the
14net revenue realized for the preceding month from the 1.25%
15rate on the selling price of motor fuel and gasohol. Beginning
16September 1, 2010, each month the Department shall pay into the
17County and Mass Transit District Fund 20% of the net revenue
18realized for the preceding month from the 1.25% rate on the
19selling price of sales tax holiday items.
20 Beginning January 1, 1990, each month the Department shall
21pay into the Local Government Tax Fund 16% of the net revenue
22realized for the preceding month from the 6.25% general rate on
23the selling price of tangible personal property.
24 Beginning August 1, 2000, each month the Department shall
25pay into the Local Government Tax Fund 80% of the net revenue
26realized for the preceding month from the 1.25% rate on the

HB2453 Enrolled- 90 -LRB100 08384 HLH 18493 b
1selling price of motor fuel and gasohol. Beginning September 1,
22010, each month the Department shall pay into the Local
3Government Tax Fund 80% of the net revenue realized for the
4preceding month from the 1.25% rate on the selling price of
5sales tax holiday items.
6 Beginning October 1, 2009, each month the Department shall
7pay into the Capital Projects Fund an amount that is equal to
8an amount estimated by the Department to represent 80% of the
9net revenue realized for the preceding month from the sale of
10candy, grooming and hygiene products, and soft drinks that had
11been taxed at a rate of 1% prior to September 1, 2009 but that
12are now taxed at 6.25%.
13 Beginning July 1, 2011, each month the Department shall pay
14into the Clean Air Act (CAA) Permit Fund 80% of the net revenue
15realized for the preceding month from the 6.25% general rate on
16the selling price of sorbents used in Illinois in the process
17of sorbent injection as used to comply with the Environmental
18Protection Act or the federal Clean Air Act, but the total
19payment into the Clean Air Act (CAA) Permit Fund under this Act
20and the Use Tax Act shall not exceed $2,000,000 in any fiscal
21year.
22 Beginning July 1, 2013, each month the Department shall pay
23into the Underground Storage Tank Fund from the proceeds
24collected under this Act, the Use Tax Act, the Service Use Tax
25Act, and the Service Occupation Tax Act an amount equal to the
26average monthly deficit in the Underground Storage Tank Fund

HB2453 Enrolled- 91 -LRB100 08384 HLH 18493 b
1during the prior year, as certified annually by the Illinois
2Environmental Protection Agency, but the total payment into the
3Underground Storage Tank Fund under this Act, the Use Tax Act,
4the Service Use Tax Act, and the Service Occupation Tax Act
5shall not exceed $18,000,000 in any State fiscal year. As used
6in this paragraph, the "average monthly deficit" shall be equal
7to the difference between the average monthly claims for
8payment by the fund and the average monthly revenues deposited
9into the fund, excluding payments made pursuant to this
10paragraph.
11 Beginning July 1, 2015, of the remainder of the moneys
12received by the Department under the Use Tax Act, the Service
13Use Tax Act, the Service Occupation Tax Act, and this Act, each
14month the Department shall deposit $500,000 into the State
15Crime Laboratory Fund.
16 Of the remainder of the moneys received by the Department
17pursuant to this Act, (a) 1.75% thereof shall be paid into the
18Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
19and after July 1, 1989, 3.8% thereof shall be paid into the
20Build Illinois Fund; provided, however, that if in any fiscal
21year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
22may be, of the moneys received by the Department and required
23to be paid into the Build Illinois Fund pursuant to this Act,
24Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
25Act, and Section 9 of the Service Occupation Tax Act, such Acts
26being hereinafter called the "Tax Acts" and such aggregate of

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12.2% or 3.8%, as the case may be, of moneys being hereinafter
2called the "Tax Act Amount", and (2) the amount transferred to
3the Build Illinois Fund from the State and Local Sales Tax
4Reform Fund shall be less than the Annual Specified Amount (as
5hereinafter defined), an amount equal to the difference shall
6be immediately paid into the Build Illinois Fund from other
7moneys received by the Department pursuant to the Tax Acts; the
8"Annual Specified Amount" means the amounts specified below for
9fiscal years 1986 through 1993:
10Fiscal YearAnnual Specified Amount
111986$54,800,000
121987$76,650,000
131988$80,480,000
141989$88,510,000
151990$115,330,000
161991$145,470,000
171992$182,730,000
181993$206,520,000;
19and means the Certified Annual Debt Service Requirement (as
20defined in Section 13 of the Build Illinois Bond Act) or the
21Tax Act Amount, whichever is greater, for fiscal year 1994 and
22each fiscal year thereafter; and further provided, that if on
23the last business day of any month the sum of (1) the Tax Act
24Amount required to be deposited into the Build Illinois Bond
25Account in the Build Illinois Fund during such month and (2)
26the amount transferred to the Build Illinois Fund from the

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

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

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1Expansion Project Fund in the specified fiscal years.
2Fiscal YearTotal Deposit
31993 $0
41994 53,000,000
51995 58,000,000
61996 61,000,000
71997 64,000,000
81998 68,000,000
91999 71,000,000
102000 75,000,000
112001 80,000,000
122002 93,000,000
132003 99,000,000
142004103,000,000
152005108,000,000
162006113,000,000
172007119,000,000
182008126,000,000
192009132,000,000
202010139,000,000
212011146,000,000
222012153,000,000
232013161,000,000
242014170,000,000
252015179,000,000

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12016189,000,000
22017199,000,000
32018210,000,000
42019221,000,000
52020233,000,000
62021246,000,000
72022260,000,000
82023275,000,000
92024 275,000,000
102025 275,000,000
112026 279,000,000
122027 292,000,000
132028 307,000,000
142029 322,000,000
152030 338,000,000
162031 350,000,000
172032 350,000,000
18and
19each fiscal year
20thereafter that bonds
21are outstanding under
22Section 13.2 of the
23Metropolitan Pier and
24Exposition Authority Act,
25but not after fiscal year 2060.
26 Beginning July 20, 1993 and in each month of each fiscal

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1year thereafter, one-eighth of the amount requested in the
2certificate of the Chairman of the Metropolitan Pier and
3Exposition Authority for that fiscal year, less the amount
4deposited into the McCormick Place Expansion Project Fund by
5the State Treasurer in the respective month under subsection
6(g) of Section 13 of the Metropolitan Pier and Exposition
7Authority Act, plus cumulative deficiencies in the deposits
8required under this Section for previous months and years,
9shall be deposited into the McCormick Place Expansion Project
10Fund, until the full amount requested for the fiscal year, but
11not in excess of the amount specified above as "Total Deposit",
12has been deposited.
13 Subject to payment of amounts into the Build Illinois Fund
14and the McCormick Place Expansion Project Fund pursuant to the
15preceding paragraphs or in any amendments thereto hereafter
16enacted, beginning July 1, 1993 and ending on September 30,
172013, the Department shall each month pay into the Illinois Tax
18Increment Fund 0.27% of 80% of the net revenue realized for the
19preceding month from the 6.25% general rate on the selling
20price of tangible personal property.
21 Subject to payment of amounts into the Build Illinois Fund
22and the McCormick Place Expansion Project Fund pursuant to the
23preceding paragraphs or in any amendments thereto hereafter
24enacted, beginning with the receipt of the first report of
25taxes paid by an eligible business and continuing for a 25-year
26period, the Department shall each month pay into the Energy

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1Infrastructure Fund 80% of the net revenue realized from the
26.25% general rate on the selling price of Illinois-mined coal
3that was sold to an eligible business. For purposes of this
4paragraph, the term "eligible business" means a new electric
5generating facility certified pursuant to Section 605-332 of
6the Department of Commerce and Economic Opportunity Law of the
7Civil Administrative Code of Illinois.
8 Subject to payment of amounts into the Build Illinois Fund,
9the McCormick Place Expansion Project Fund, the Illinois Tax
10Increment Fund, and the Energy Infrastructure Fund pursuant to
11the preceding paragraphs or in any amendments to this Section
12hereafter enacted, beginning on the first day of the first
13calendar month to occur on or after the effective date of this
14amendatory Act of the 98th General Assembly, each month, from
15the collections made under Section 9 of the Use Tax Act,
16Section 9 of the Service Use Tax Act, Section 9 of the Service
17Occupation Tax Act, and Section 3 of the Retailers' Occupation
18Tax Act, the Department shall pay into the Tax Compliance and
19Administration Fund, to be used, subject to appropriation, to
20fund additional auditors and compliance personnel at the
21Department of Revenue, an amount equal to 1/12 of 5% of 80% of
22the cash receipts collected during the preceding fiscal year by
23the Audit Bureau of the Department under the Use Tax Act, the
24Service Use Tax Act, the Service Occupation Tax Act, the
25Retailers' Occupation Tax Act, and associated local occupation
26and use taxes administered by the Department.

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1 Subject to payments of amounts into the Build Illinois
2Fund, the McCormick Place Expansion Project Fund, the Illinois
3Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
4Compliance and Administration Fund as provided in this Section,
5beginning on July 1, 2018 the Department shall pay each month
6into the Downstate Public Transportation Fund the moneys
7required to be so paid under Section 2-3 of the Downstate
8Public Transportation Act.
9 Of the remainder of the moneys received by the Department
10pursuant to this Act, 75% thereof shall be paid into the State
11Treasury and 25% shall be reserved in a special account and
12used only for the transfer to the Common School Fund as part of
13the monthly transfer from the General Revenue Fund in
14accordance with Section 8a of the State Finance Act.
15 The Department may, upon separate written notice to a
16taxpayer, require the taxpayer to prepare and file with the
17Department on a form prescribed by the Department within not
18less than 60 days after receipt of the notice an annual
19information return for the tax year specified in the notice.
20Such annual return to the Department shall include a statement
21of gross receipts as shown by the retailer's last Federal
22income tax return. If the total receipts of the business as
23reported in the Federal income tax return do not agree with the
24gross receipts reported to the Department of Revenue for the
25same period, the retailer shall attach to his annual return a
26schedule showing a reconciliation of the 2 amounts and the

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1reasons for the difference. The retailer's annual return to the
2Department shall also disclose the cost of goods sold by the
3retailer during the year covered by such return, opening and
4closing inventories of such goods for such year, costs of goods
5used from stock or taken from stock and given away by the
6retailer during such year, payroll information of the
7retailer's business during such year and any additional
8reasonable information which the Department deems would be
9helpful in determining the accuracy of the monthly, quarterly
10or annual returns filed by such retailer as provided for in
11this Section.
12 If the annual information return required by this Section
13is not filed when and as required, the taxpayer shall be liable
14as follows:
15 (i) Until January 1, 1994, the taxpayer shall be liable
16 for a penalty equal to 1/6 of 1% of the tax due from such
17 taxpayer under this Act during the period to be covered by
18 the annual return for each month or fraction of a month
19 until such return is filed as required, the penalty to be
20 assessed and collected in the same manner as any other
21 penalty provided for in this Act.
22 (ii) On and after January 1, 1994, the taxpayer shall
23 be liable for a penalty as described in Section 3-4 of the
24 Uniform Penalty and Interest Act.
25 The chief executive officer, proprietor, owner or highest
26ranking manager shall sign the annual return to certify the

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1accuracy of the information contained therein. Any person who
2willfully signs the annual return containing false or
3inaccurate information shall be guilty of perjury and punished
4accordingly. The annual return form prescribed by the
5Department shall include a warning that the person signing the
6return may be liable for perjury.
7 The provisions of this Section concerning the filing of an
8annual information return do not apply to a retailer who is not
9required to file an income tax return with the United States
10Government.
11 As soon as possible after the first day of each month, upon
12certification of the Department of Revenue, the Comptroller
13shall order transferred and the Treasurer shall transfer from
14the General Revenue Fund to the Motor Fuel Tax Fund an amount
15equal to 1.7% of 80% of the net revenue realized under this Act
16for the second preceding month. Beginning April 1, 2000, this
17transfer is no longer required and shall not be made.
18 Net revenue realized for a month shall be the revenue
19collected by the State pursuant to this Act, less the amount
20paid out during that month as refunds to taxpayers for
21overpayment of liability.
22 For greater simplicity of administration, manufacturers,
23importers and wholesalers whose products are sold at retail in
24Illinois by numerous retailers, and who wish to do so, may
25assume the responsibility for accounting and paying to the
26Department all tax accruing under this Act with respect to such

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

HB2453 Enrolled- 103 -LRB100 08384 HLH 18493 b
1payment of the full amount of tax due. The Department shall
2impose this requirement when it finds that there is a
3significant risk of loss of revenue to the State at such an
4exhibition or event. Such a finding shall be based on evidence
5that a substantial number of concessionaires or other sellers
6who are not residents of Illinois will be engaging in the
7business of selling tangible personal property at retail at the
8exhibition or event, or other evidence of a significant risk of
9loss of revenue to the State. The Department shall notify
10concessionaires and other sellers affected by the imposition of
11this requirement. In the absence of notification by the
12Department, the concessionaires and other sellers shall file
13their returns as otherwise required in this Section.
14(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
1598-496, eff. 1-1-14; 98-756, eff. 7-16-14; 98-1098, eff.
168-26-14; 99-352, eff. 8-12-15; 99-858, eff. 8-19-16.)
17 Section 99. Effective date. This Act takes effect July 1,
182018.
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