Bill Text: IL HB5225 | 2023-2024 | 103rd General Assembly | Introduced


Bill Title: Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, after certain deposits have been made, 0.25% of the remainder of the proceeds shall be deposited into the Partners for Conservation Fund. Effective July 1, 2024.

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Introduced) 2024-04-05 - Rule 19(a) / Re-referred to Rules Committee [HB5225 Detail]

Download: Illinois-2023-HB5225-Introduced.html

103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB5225

Introduced , by Rep. Ann M. Williams

SYNOPSIS AS INTRODUCED:
35 ILCS 105/9 from Ch. 120, par. 439.9
35 ILCS 110/9 from Ch. 120, par. 439.39
35 ILCS 115/9 from Ch. 120, par. 439.109
35 ILCS 120/3 from Ch. 120, par. 442

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, after certain deposits have been made, 0.25% of the remainder of the proceeds shall be deposited into the Partners for Conservation Fund. Effective July 1, 2024.
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A BILL FOR

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1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The Use Tax Act is amended by changing Section 9
5as follows:
6 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
7 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
8and trailers that are required to be registered with an agency
9of this State, each retailer required or authorized to collect
10the tax imposed by this Act shall pay to the Department the
11amount of such tax (except as otherwise provided) at the time
12when he is required to file his return for the period during
13which such tax was collected, less a discount of 2.1% prior to
14January 1, 1990, and 1.75% on and after January 1, 1990, or $5
15per calendar year, whichever is greater, which is allowed to
16reimburse the retailer for expenses incurred in collecting the
17tax, keeping records, preparing and filing returns, remitting
18the tax and supplying data to the Department on request. When
19determining the discount allowed under this Section, retailers
20shall include the amount of tax that would have been due at the
216.25% rate but for the 1.25% rate imposed on sales tax holiday
22items under Public Act 102-700. The discount under this
23Section is not allowed for the 1.25% portion of taxes paid on

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1aviation fuel that is subject to the revenue use requirements
2of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. When determining
3the discount allowed under this Section, retailers shall
4include the amount of tax that would have been due at the 1%
5rate but for the 0% rate imposed under Public Act 102-700. In
6the case of retailers who report and pay the tax on a
7transaction by transaction basis, as provided in this Section,
8such discount shall be taken with each such tax remittance
9instead of when such retailer files his periodic return. The
10discount allowed under this Section is allowed only for
11returns that are filed in the manner required by this Act. The
12Department may disallow the discount for retailers whose
13certificate of registration is revoked at the time the return
14is filed, but only if the Department's decision to revoke the
15certificate of registration has become final. A retailer need
16not remit that part of any tax collected by him to the extent
17that he is required to remit and does remit the tax imposed by
18the Retailers' Occupation Tax Act, with respect to the sale of
19the same property.
20 Where such tangible personal property is sold under a
21conditional sales contract, or under any other form of sale
22wherein the payment of the principal sum, or a part thereof, is
23extended beyond the close of the period for which the return is
24filed, the retailer, in collecting the tax (except as to motor
25vehicles, watercraft, aircraft, and trailers that are required
26to be registered with an agency of this State), may collect for

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1each tax return period, only the tax applicable to that part of
2the selling price actually received during such tax return
3period.
4 Except as provided in this Section, on or before the
5twentieth day of each calendar month, such retailer shall file
6a return for the preceding calendar month. Such return shall
7be filed on forms prescribed by the Department and shall
8furnish such information as the Department may reasonably
9require. The return shall include the gross receipts on food
10for human consumption that is to be consumed off the premises
11where it is sold (other than alcoholic beverages, food
12consisting of or infused with adult use cannabis, soft drinks,
13and food that has been prepared for immediate consumption)
14which were received during the preceding calendar month,
15quarter, or year, as appropriate, and upon which tax would
16have been due but for the 0% rate imposed under Public Act
17102-700. The return shall also include the amount of tax that
18would have been due on food for human consumption that is to be
19consumed off the premises where it is sold (other than
20alcoholic beverages, food consisting of or infused with adult
21use cannabis, soft drinks, and food that has been prepared for
22immediate consumption) but for the 0% rate imposed under
23Public Act 102-700.
24 On and after January 1, 2018, except for returns required
25to be filed prior to January 1, 2023 for motor vehicles,
26watercraft, aircraft, and trailers that are required to be

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1registered with an agency of this State, with respect to
2retailers whose annual gross receipts average $20,000 or more,
3all returns required to be filed pursuant to this Act shall be
4filed electronically. On and after January 1, 2023, with
5respect to retailers whose annual gross receipts average
6$20,000 or more, all returns required to be filed pursuant to
7this Act, including, but not limited to, returns for motor
8vehicles, watercraft, aircraft, and trailers that are required
9to be registered with an agency of this State, shall be filed
10electronically. Retailers who demonstrate that they do not
11have access to the Internet or demonstrate hardship in filing
12electronically may petition the Department to waive the
13electronic filing requirement.
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 the business of selling tangible
24 personal property at retail in this State;
25 3. The total amount of taxable receipts received by
26 him during the preceding calendar month from sales of

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

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1 Notwithstanding any other provision of this Act to the
2contrary, retailers subject to tax on cannabis shall file all
3cannabis tax returns and shall make all cannabis tax payments
4by electronic means in the manner and form required by the
5Department.
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
11make all payments required by rules of the Department by
12electronic funds transfer. Beginning October 1, 1995, a
13taxpayer who has an average monthly tax liability of $50,000
14or more shall make all payments required by rules of the
15Department by electronic funds transfer. Beginning October 1,
162000, a taxpayer who has an annual tax liability of $200,000 or
17more shall make all payments required by rules of the
18Department by electronic funds transfer. The term "annual tax
19liability" shall be the sum of the taxpayer's liabilities
20under this Act, and under all other State and local occupation
21and use tax laws administered by the Department, for the
22immediately preceding calendar year. The term "average monthly
23tax liability" means the sum of the taxpayer's liabilities
24under this Act, and under all other State and local occupation
25and use tax laws administered by the Department, for the
26immediately preceding calendar year divided by 12. Beginning

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1on October 1, 2002, a taxpayer who has a tax liability in the
2amount set forth in subsection (b) of Section 2505-210 of the
3Department of Revenue Law shall make all payments required by
4rules of the Department by electronic funds transfer.
5 Before August 1 of each year beginning in 1993, the
6Department shall notify all taxpayers required to make
7payments by electronic funds transfer. All taxpayers required
8to make payments by electronic funds transfer shall make those
9payments for 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
16payments in 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
23Service Use Tax Act was $10,000 or more during the preceding 4
24complete calendar quarters, he shall file a return with the
25Department each month by the 20th day of the month next
26following the month during which such tax liability is

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1incurred and shall make payments to the Department on or
2before the 7th, 15th, 22nd and last day of the month during
3which such liability is incurred. On and after October 1,
42000, if the taxpayer's average monthly tax liability to the
5Department under this Act, the Retailers' Occupation Tax Act,
6the Service Occupation Tax Act, and the Service Use Tax Act was
7$20,000 or more during the preceding 4 complete calendar
8quarters, he shall file a return with the Department each
9month by the 20th day of the month next following the month
10during which such tax liability is incurred and shall make
11payment to the Department on or before the 7th, 15th, 22nd and
12last day of the month during which such liability is incurred.
13If the month during which such tax liability is incurred began
14prior to January 1, 1985, each payment shall be in an amount
15equal to 1/4 of the taxpayer's actual liability for the month
16or an amount set by the Department not to exceed 1/4 of the
17average monthly liability of the taxpayer to the Department
18for the preceding 4 complete calendar quarters (excluding the
19month of highest liability and the month of lowest liability
20in such 4 quarter period). If the month during which such tax
21liability is incurred begins on or after January 1, 1985, and
22prior to January 1, 1987, each payment shall be in an amount
23equal to 22.5% of the taxpayer's actual liability for the
24month or 27.5% of the taxpayer's liability for the same
25calendar month of the preceding year. If the month during
26which such tax liability is incurred begins on or after

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1January 1, 1987, and prior to January 1, 1988, each payment
2shall be in an amount equal to 22.5% of the taxpayer's actual
3liability for the month or 26.25% of the taxpayer's liability
4for the same calendar month of the preceding year. If the month
5during which such tax liability is incurred begins on or after
6January 1, 1988, and prior to January 1, 1989, or begins on or
7after January 1, 1996, each payment shall be in an amount equal
8to 22.5% of the taxpayer's actual liability for the month or
925% of the taxpayer's liability for the same calendar month of
10the preceding year. If the month during which such tax
11liability is incurred begins on or after January 1, 1989, and
12prior to January 1, 1996, each payment shall be in an amount
13equal to 22.5% of the taxpayer's actual liability for the
14month or 25% of the taxpayer's liability for the same calendar
15month of the preceding year or 100% of the taxpayer's actual
16liability for the quarter monthly reporting period. The amount
17of such quarter monthly payments shall be credited against the
18final tax liability of the taxpayer's return for that month.
19Before October 1, 2000, once applicable, the requirement of
20the making of quarter monthly payments to the Department shall
21continue until such taxpayer's average monthly liability to
22the Department during the preceding 4 complete calendar
23quarters (excluding the month of highest liability and the
24month of lowest liability) is less than $9,000, or until such
25taxpayer's average monthly liability to the Department as
26computed for each calendar quarter of the 4 preceding complete

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

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11.25% in Public Act 102-700 on sales tax holiday items had not
2occurred. For quarter monthly payments due on or after July 1,
32023 and through June 30, 2024, "25% of the taxpayer's
4liability for the same calendar month of the preceding year"
5shall be determined as if the rate reduction to 1.25% in Public
6Act 102-700 on sales tax holiday items had not occurred.
7Quarter monthly payment status shall be determined under this
8paragraph as if the rate reduction to 0% in Public Act 102-700
9on food for human consumption that is to be consumed off the
10premises where it is sold (other than alcoholic beverages,
11food consisting of or infused with adult use cannabis, soft
12drinks, and food that has been prepared for immediate
13consumption) had not occurred. For quarter monthly payments
14due under this paragraph on or after July 1, 2023 and through
15June 30, 2024, "25% of the taxpayer's liability for the same
16calendar month of the preceding year" shall be determined as
17if the rate reduction to 0% in Public Act 102-700 had not
18occurred. 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 and the amount of
22such quarter monthly payment actually and timely paid, except
23insofar as the taxpayer has previously made payments for that
24month to the Department in excess of the minimum payments
25previously due as provided in this Section. The Department
26shall make reasonable rules and regulations to govern the

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1quarter monthly payment amount and quarter monthly payment
2dates for taxpayers who file on other than a calendar monthly
3basis.
4 If any such payment provided for in this Section exceeds
5the taxpayer's liabilities under this Act, the Retailers'
6Occupation Tax Act, the Service Occupation Tax Act and the
7Service Use Tax Act, as shown by an original monthly return,
8the Department shall issue to the taxpayer a credit memorandum
9no later than 30 days after the date of payment, which
10memorandum may be submitted by the taxpayer to the Department
11in payment of tax liability subsequently to be remitted by the
12taxpayer to the Department or be assigned by the taxpayer to a
13similar taxpayer under this Act, the Retailers' Occupation Tax
14Act, the Service Occupation Tax Act or the Service Use Tax Act,
15in accordance with reasonable rules and regulations to be
16prescribed by the Department, except that if such excess
17payment is shown on an original monthly return and is made
18after December 31, 1986, no credit memorandum shall be issued,
19unless requested by the taxpayer. If no such request is made,
20the taxpayer may credit such excess payment against tax
21liability subsequently to be remitted by the taxpayer to the
22Department under this Act, the Retailers' Occupation Tax Act,
23the Service Occupation Tax Act or the Service Use Tax Act, in
24accordance with reasonable rules and regulations prescribed by
25the Department. If the Department subsequently determines that
26all or any part of the credit taken was not actually due to the

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1taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
2be reduced by 2.1% or 1.75% of the difference between the
3credit taken and that actually due, and the taxpayer shall be
4liable for penalties and interest on such difference.
5 If the retailer is otherwise required to file a monthly
6return and if the retailer's average monthly tax liability to
7the Department does not exceed $200, the Department may
8authorize his returns to be filed on a quarter annual basis,
9with the return for January, February, and March of a given
10year being due by April 20 of such year; with the return for
11April, May and June of a given year being due by July 20 of
12such year; with the return for July, August and September of a
13given year being due by October 20 of such year, and with the
14return for October, November and December of a given year
15being due by January 20 of the following year.
16 If the retailer is otherwise required to file a monthly or
17quarterly return and if the retailer's average monthly tax
18liability to the Department does not exceed $50, the
19Department may authorize his returns to be filed on an annual
20basis, with the return for a given year being due by January 20
21of the following year.
22 Such quarter annual and annual returns, as to form and
23substance, shall be subject to the same requirements as
24monthly returns.
25 Notwithstanding any other provision in this Act concerning
26the time within which a retailer may file his return, in the

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1case of any retailer who ceases to engage in a kind of business
2which makes him responsible for filing returns under this Act,
3such retailer shall file a final return under this Act with the
4Department not more than one month after discontinuing such
5business.
6 In addition, with respect to motor vehicles, watercraft,
7aircraft, and trailers that are required to be registered with
8an agency of this State, except as otherwise provided in this
9Section, every retailer selling this kind of tangible personal
10property shall file, with the Department, upon a form to be
11prescribed and supplied by the Department, a separate return
12for each such item of tangible personal property which the
13retailer sells, except that if, in the same transaction, (i) a
14retailer of aircraft, watercraft, motor vehicles or trailers
15transfers more than one aircraft, watercraft, motor vehicle or
16trailer to another aircraft, watercraft, motor vehicle or
17trailer retailer for the purpose of resale or (ii) a retailer
18of aircraft, watercraft, motor vehicles, or trailers transfers
19more than one aircraft, watercraft, motor vehicle, or trailer
20to a purchaser for use as a qualifying rolling stock as
21provided in Section 3-55 of this Act, then that seller may
22report the transfer of all the aircraft, watercraft, motor
23vehicles or trailers involved in that transaction to the
24Department on the same uniform invoice-transaction reporting
25return form. For purposes of this Section, "watercraft" means
26a Class 2, Class 3, or Class 4 watercraft as defined in Section

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13-2 of the Boat Registration and Safety Act, a personal
2watercraft, or any boat equipped with an inboard motor.
3 In addition, with respect to motor vehicles, watercraft,
4aircraft, and trailers that are required to be registered with
5an agency of this State, every person who is engaged in the
6business of leasing or renting such items and who, in
7connection with such business, sells any such item to a
8retailer for the purpose of resale is, notwithstanding any
9other provision of this Section to the contrary, authorized to
10meet the return-filing requirement of this Act by reporting
11the transfer of all the aircraft, watercraft, motor vehicles,
12or trailers transferred for resale during a month to the
13Department on the same uniform invoice-transaction reporting
14return form on or before the 20th of the month following the
15month in which the transfer takes place. Notwithstanding any
16other provision of this Act to the contrary, all returns filed
17under this paragraph must be filed by electronic means in the
18manner and form as required by the Department.
19 The transaction reporting return in the case of motor
20vehicles or trailers that are required to be registered with
21an agency of this State, shall be the same document as the
22Uniform Invoice referred to in Section 5-402 of the Illinois
23Vehicle Code and must show the name and address of the seller;
24the name and address of the purchaser; the amount of the
25selling price including the amount allowed by the retailer for
26traded-in property, if any; the amount allowed by the retailer

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

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

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1support of such purchaser's application for an Illinois
2certificate or other evidence of title or registration to such
3tangible personal property.
4 No retailer's failure or refusal to remit tax under this
5Act precludes a user, who has paid the proper tax to the
6retailer, from obtaining his certificate of title or other
7evidence of title or registration (if titling or registration
8is required) upon satisfying the Department that such user has
9paid the proper tax (if tax is due) to the retailer. The
10Department shall adopt appropriate rules to carry out the
11mandate of this paragraph.
12 If the user who would otherwise pay tax to the retailer
13wants the transaction reporting return filed and the payment
14of tax or proof of exemption made to the Department before the
15retailer is willing to take these actions and such user has not
16paid the tax to the retailer, such user may certify to the fact
17of such delay by the retailer, and may (upon the Department
18being satisfied of the truth of such certification) transmit
19the information required by the transaction reporting return
20and the remittance for tax or proof of exemption directly to
21the Department and obtain his tax receipt or exemption
22determination, in which event the transaction reporting return
23and tax remittance (if a tax payment was required) shall be
24credited by the Department to the proper retailer's account
25with the Department, but without the 2.1% or 1.75% discount
26provided for in this Section being allowed. When the user pays

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1the tax directly to the Department, he shall pay the tax in the
2same amount and in the same form in which it would be remitted
3if the tax had been remitted to the Department by the retailer.
4 Where a retailer collects the tax with respect to the
5selling price of tangible personal property which he sells and
6the purchaser thereafter returns such tangible personal
7property and the retailer refunds the selling price thereof to
8the purchaser, such retailer shall also refund, to the
9purchaser, the tax so collected from the purchaser. When
10filing his return for the period in which he refunds such tax
11to the purchaser, the retailer may deduct the amount of the tax
12so refunded by him to the purchaser from any other use tax
13which such retailer may be required to pay or remit to the
14Department, as shown by such return, if the amount of the tax
15to be deducted was previously remitted to the Department by
16such retailer. If the retailer has not previously remitted the
17amount of such tax to the Department, he is entitled to no
18deduction under this Act upon refunding such tax to the
19purchaser.
20 Any retailer filing a return under this Section shall also
21include (for the purpose of paying tax thereon) the total tax
22covered by such return upon the selling price of tangible
23personal property purchased by him at retail from a retailer,
24but as to which the tax imposed by this Act was not collected
25from the retailer filing such return, and such retailer shall
26remit the amount of such tax to the Department when filing such

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

HB5225- 21 -LRB103 37315 HLH 67436 b
1fund in the State Treasury, 20% of the net revenue realized for
2the preceding month from the 6.25% general rate on the selling
3price of tangible personal property, other than (i) tangible
4personal property which is purchased outside Illinois at
5retail from a retailer and which is titled or registered by an
6agency of this State's government and (ii) aviation fuel sold
7on or after December 1, 2019. This exception for aviation fuel
8only applies for so long as the revenue use requirements of 49
9U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
10 For aviation fuel sold on or after December 1, 2019, each
11month the Department shall pay into the State Aviation Program
12Fund 20% of the net revenue realized for the preceding month
13from the 6.25% general rate on the selling price of aviation
14fuel, less an amount estimated by the Department to be
15required for refunds of the 20% portion of the tax on aviation
16fuel under this Act, which amount shall be deposited into the
17Aviation Fuel Sales Tax Refund Fund. The Department shall only
18pay moneys into the State Aviation Program Fund and the
19Aviation Fuels Sales Tax Refund Fund under this Act for so long
20as the revenue use requirements of 49 U.S.C. 47107(b) and 49
21U.S.C. 47133 are binding on the State.
22 Beginning August 1, 2000, each month the Department shall
23pay into the State and Local Sales Tax Reform Fund 100% of the
24net revenue realized for the preceding month from the 1.25%
25rate on the selling price of motor fuel and gasohol. If, in any
26month, the tax on sales tax holiday items, as defined in

HB5225- 22 -LRB103 37315 HLH 67436 b
1Section 3-6, is imposed at the rate of 1.25%, then the
2Department shall pay 100% of the net revenue realized for that
3month from the 1.25% rate on the selling price of sales tax
4holiday items into the State and Local Sales Tax Reform Fund.
5 Beginning January 1, 1990, each month the Department shall
6pay into the Local Government Tax Fund 16% of the net revenue
7realized for the preceding month from the 6.25% general rate
8on the selling price of tangible personal property which is
9purchased outside Illinois at retail from a retailer and which
10is titled or registered by an agency of this State's
11government.
12 Beginning October 1, 2009, each month the Department shall
13pay into the Capital Projects Fund an amount that is equal to
14an amount estimated by the Department to represent 80% of the
15net revenue realized for the preceding month from the sale of
16candy, grooming and hygiene products, and soft drinks that had
17been taxed at a rate of 1% prior to September 1, 2009 but that
18are now taxed at 6.25%.
19 Beginning July 1, 2011, each month the Department shall
20pay into the Clean Air Act Permit Fund 80% of the net revenue
21realized for the preceding month from the 6.25% general rate
22on the selling price of sorbents used in Illinois in the
23process of sorbent injection as used to comply with the
24Environmental Protection Act or the federal Clean Air Act, but
25the total payment into the Clean Air Act Permit Fund under this
26Act and the Retailers' Occupation Tax Act shall not exceed

HB5225- 23 -LRB103 37315 HLH 67436 b
1$2,000,000 in any fiscal year.
2 Beginning July 1, 2013, each month the Department shall
3pay into the Underground Storage Tank Fund from the proceeds
4collected under this Act, the Service Use Tax Act, the Service
5Occupation Tax Act, and the Retailers' Occupation Tax Act an
6amount equal to the average monthly deficit in the Underground
7Storage Tank Fund during the prior year, as certified annually
8by the Illinois Environmental Protection Agency, but the total
9payment into the Underground Storage Tank Fund under this Act,
10the Service Use Tax Act, the Service Occupation Tax Act, and
11the Retailers' Occupation Tax Act shall not exceed $18,000,000
12in any State fiscal year. As used in this paragraph, the
13"average monthly deficit" shall be equal to the difference
14between the average monthly claims for payment by the fund and
15the average monthly revenues deposited into the fund,
16excluding payments made pursuant to this paragraph.
17 Beginning July 1, 2015, of the remainder of the moneys
18received by the Department under this Act, the Service Use Tax
19Act, the Service Occupation Tax Act, and the Retailers'
20Occupation Tax Act, each month the Department shall deposit
21$500,000 into the State Crime Laboratory Fund.
22 Of the remainder of the moneys received by the Department
23pursuant to this Act, (a) 1.75% thereof shall be paid into the
24Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
25and after July 1, 1989, 3.8% thereof shall be paid into the
26Build Illinois Fund; provided, however, that if in any fiscal

HB5225- 24 -LRB103 37315 HLH 67436 b
1year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
2may be, of the moneys received by the Department and required
3to be paid into the Build Illinois Fund pursuant to Section 3
4of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
5Act, Section 9 of the Service Use Tax Act, and Section 9 of the
6Service Occupation Tax Act, such Acts being hereinafter called
7the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
8may be, of moneys being hereinafter called the "Tax Act
9Amount", and (2) the amount transferred to the Build Illinois
10Fund from the State and Local Sales Tax Reform Fund shall be
11less than the Annual Specified Amount (as defined in Section 3
12of the Retailers' Occupation Tax Act), an amount equal to the
13difference shall be immediately paid into the Build Illinois
14Fund from other moneys received by the Department pursuant to
15the Tax Acts; and further provided, that if on the last
16business day of any month the sum of (1) the Tax Act Amount
17required to be deposited into the Build Illinois Bond Account
18in the Build Illinois Fund during such month and (2) the amount
19transferred during such month to the Build Illinois Fund from
20the State and Local Sales Tax Reform Fund shall have been less
21than 1/12 of the Annual Specified Amount, an amount equal to
22the difference shall be immediately paid into the Build
23Illinois Fund from other moneys received by the Department
24pursuant to the Tax Acts; and, further provided, that in no
25event shall the payments required under the preceding proviso
26result in aggregate payments into the Build Illinois Fund

HB5225- 25 -LRB103 37315 HLH 67436 b
1pursuant to this clause (b) for any fiscal year in excess of
2the greater of (i) the Tax Act Amount or (ii) the Annual
3Specified Amount for such fiscal year; and, further provided,
4that the amounts payable into the Build Illinois Fund under
5this clause (b) shall be payable only until such time as the
6aggregate amount on deposit under each trust indenture
7securing Bonds issued and outstanding pursuant to the Build
8Illinois Bond Act is sufficient, taking into account any
9future investment income, to fully provide, in accordance with
10such indenture, for the defeasance of or the payment of the
11principal of, premium, if any, and interest on the Bonds
12secured by such indenture and on any Bonds expected to be
13issued thereafter and all fees and costs payable with respect
14thereto, all as certified by the Director of the Bureau of the
15Budget (now Governor's Office of Management and Budget). If on
16the last business day of any month in which Bonds are
17outstanding pursuant to the Build Illinois Bond Act, the
18aggregate of the moneys deposited in the Build Illinois Bond
19Account in the Build Illinois Fund in such month shall be less
20than the amount required to be transferred in such month from
21the Build Illinois Bond Account to the Build Illinois Bond
22Retirement and Interest Fund pursuant to Section 13 of the
23Build Illinois Bond Act, an amount equal to such deficiency
24shall be immediately paid from other moneys received by the
25Department pursuant to the Tax Acts to the Build Illinois
26Fund; provided, however, that any amounts paid to the Build

HB5225- 26 -LRB103 37315 HLH 67436 b
1Illinois Fund in any fiscal year pursuant to this sentence
2shall be deemed to constitute payments pursuant to clause (b)
3of the preceding sentence and shall reduce the amount
4otherwise payable for such fiscal year pursuant to clause (b)
5of the preceding sentence. The moneys received by the
6Department pursuant to this Act and required to be deposited
7into the Build Illinois Fund are subject to the pledge, claim
8and charge set forth in Section 12 of the Build Illinois Bond
9Act.
10 Subject to payment of amounts into the Build Illinois Fund
11as provided in the preceding paragraph or in any amendment
12thereto hereafter enacted, the following specified monthly
13installment of the amount requested in the certificate of the
14Chairman of the Metropolitan Pier and Exposition Authority
15provided under Section 8.25f of the State Finance Act, but not
16in excess of the sums designated as "Total Deposit", shall be
17deposited in the aggregate from collections under Section 9 of
18the Use Tax Act, Section 9 of the Service Use Tax Act, Section
199 of the Service Occupation Tax Act, and Section 3 of the
20Retailers' Occupation Tax Act into the McCormick Place
21Expansion Project Fund in the specified fiscal years.
22Fiscal YearTotal Deposit
231993 $0
241994 53,000,000
251995 58,000,000
261996 61,000,000

HB5225- 27 -LRB103 37315 HLH 67436 b
11997 64,000,000
21998 68,000,000
31999 71,000,000
42000 75,000,000
52001 80,000,000
62002 93,000,000
72003 99,000,000
82004103,000,000
92005108,000,000
102006113,000,000
112007119,000,000
122008126,000,000
132009132,000,000
142010139,000,000
152011146,000,000
162012153,000,000
172013161,000,000
182014170,000,000
192015179,000,000
202016189,000,000
212017199,000,000
222018210,000,000
232019221,000,000
242020233,000,000
252021300,000,000
262022300,000,000

HB5225- 28 -LRB103 37315 HLH 67436 b
12023300,000,000
22024 300,000,000
32025 300,000,000
42026 300,000,000
52027 375,000,000
62028 375,000,000
72029 375,000,000
82030 375,000,000
92031 375,000,000
102032 375,000,000
112033 375,000,000
122034375,000,000
132035375,000,000
142036450,000,000
15and
16each fiscal year
17thereafter that bonds
18are outstanding under
19Section 13.2 of the
20Metropolitan Pier and
21Exposition Authority Act,
22but not after fiscal year 2060.
23 Beginning July 20, 1993 and in each month of each fiscal
24year thereafter, one-eighth of the amount requested in the
25certificate of the Chairman of the Metropolitan Pier and
26Exposition Authority for that fiscal year, less the amount

HB5225- 29 -LRB103 37315 HLH 67436 b
1deposited into the McCormick Place Expansion Project Fund by
2the State Treasurer in the respective month under subsection
3(g) of Section 13 of the Metropolitan Pier and Exposition
4Authority Act, plus cumulative deficiencies in the deposits
5required under this Section for previous months and years,
6shall be deposited into the McCormick Place Expansion Project
7Fund, until the full amount requested for the fiscal year, but
8not in excess of the amount specified above as "Total
9Deposit", has been deposited.
10 Subject to payment of amounts into the Capital Projects
11Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
12and the McCormick Place Expansion Project Fund pursuant to the
13preceding paragraphs or in any amendments thereto hereafter
14enacted, for aviation fuel sold on or after December 1, 2019,
15the Department shall each month deposit into the Aviation Fuel
16Sales Tax Refund Fund an amount estimated by the Department to
17be required for refunds of the 80% portion of the tax on
18aviation fuel under this Act. The Department shall only
19deposit moneys into the Aviation Fuel Sales Tax Refund Fund
20under this paragraph for so long as the revenue use
21requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
22binding on the State.
23 Subject to payment of amounts into the Build Illinois Fund
24and the McCormick Place Expansion Project Fund pursuant to the
25preceding paragraphs or in any amendments thereto hereafter
26enacted, beginning July 1, 1993 and ending on September 30,

HB5225- 30 -LRB103 37315 HLH 67436 b
12013, the Department shall each month pay into the Illinois
2Tax Increment Fund 0.27% of 80% of the net revenue realized for
3the preceding month from the 6.25% general rate on the selling
4price of tangible personal property.
5 Subject to payment of amounts into the Build Illinois
6Fund, the McCormick Place Expansion Project Fund, the Illinois
7Tax Increment Fund, and the Energy Infrastructure Fund
8pursuant to the preceding paragraphs or in any amendments to
9this Section hereafter enacted, beginning on the first day of
10the first calendar month to occur on or after August 26, 2014
11(the effective date of Public Act 98-1098), each month, from
12the collections made under Section 9 of the Use Tax Act,
13Section 9 of the Service Use Tax Act, Section 9 of the Service
14Occupation Tax Act, and Section 3 of the Retailers' Occupation
15Tax Act, the Department shall pay into the Tax Compliance and
16Administration Fund, to be used, subject to appropriation, to
17fund additional auditors and compliance personnel at the
18Department of Revenue, an amount equal to 1/12 of 5% of 80% of
19the cash receipts collected during the preceding fiscal year
20by the Audit Bureau of the Department under the Use Tax Act,
21the Service Use Tax Act, the Service Occupation Tax Act, the
22Retailers' Occupation Tax Act, and associated local occupation
23and use taxes administered by the Department.
24 Subject to payments of amounts into the Build Illinois
25Fund, the McCormick Place Expansion Project Fund, the Illinois
26Tax Increment Fund, and the Tax Compliance and Administration

HB5225- 31 -LRB103 37315 HLH 67436 b
1Fund as provided in this Section, beginning on July 1, 2018 the
2Department shall pay each month into the Downstate Public
3Transportation Fund the moneys required to be so paid under
4Section 2-3 of the Downstate Public Transportation Act.
5 Subject to successful execution and delivery of a
6public-private agreement between the public agency and private
7entity and completion of the civic build, beginning on July 1,
82023, of the remainder of the moneys received by the
9Department under the Use Tax Act, the Service Use Tax Act, the
10Service Occupation Tax Act, and this Act, the Department shall
11deposit the following specified deposits in the aggregate from
12collections under the Use Tax Act, the Service Use Tax Act, the
13Service Occupation Tax Act, and the Retailers' Occupation Tax
14Act, as required under Section 8.25g of the State Finance Act
15for distribution consistent with the Public-Private
16Partnership for Civic and Transit Infrastructure Project Act.
17The moneys received by the Department pursuant to this Act and
18required to be deposited into the Civic and Transit
19Infrastructure Fund are subject to the pledge, claim, and
20charge set forth in Section 25-55 of the Public-Private
21Partnership for Civic and Transit Infrastructure Project Act.
22As used in this paragraph, "civic build", "private entity",
23"public-private agreement", and "public agency" have the
24meanings provided in Section 25-10 of the Public-Private
25Partnership for Civic and Transit Infrastructure Project Act.
26 Fiscal Year............................Total Deposit

HB5225- 32 -LRB103 37315 HLH 67436 b
1 2024....................................$200,000,000
2 2025....................................$206,000,000
3 2026....................................$212,200,000
4 2027....................................$218,500,000
5 2028....................................$225,100,000
6 2029....................................$288,700,000
7 2030....................................$298,900,000
8 2031....................................$309,300,000
9 2032....................................$320,100,000
10 2033....................................$331,200,000
11 2034....................................$341,200,000
12 2035....................................$351,400,000
13 2036....................................$361,900,000
14 2037....................................$372,800,000
15 2038....................................$384,000,000
16 2039....................................$395,500,000
17 2040....................................$407,400,000
18 2041....................................$419,600,000
19 2042....................................$432,200,000
20 2043....................................$445,100,000
21 Beginning July 1, 2021 and until July 1, 2022, subject to
22the payment of amounts into the State and Local Sales Tax
23Reform Fund, the Build Illinois Fund, the McCormick Place
24Expansion Project Fund, the Illinois Tax Increment Fund, and
25the Tax Compliance and Administration Fund as provided in this
26Section, the Department shall pay each month into the Road

HB5225- 33 -LRB103 37315 HLH 67436 b
1Fund the amount estimated to represent 16% of the net revenue
2realized from the taxes imposed on motor fuel and gasohol.
3Beginning July 1, 2022 and until July 1, 2023, subject to the
4payment of amounts into the State and Local Sales Tax Reform
5Fund, the Build Illinois Fund, the McCormick Place Expansion
6Project Fund, the Illinois Tax Increment Fund, and the Tax
7Compliance and Administration Fund as provided in this
8Section, the Department shall pay each month into the Road
9Fund the amount estimated to represent 32% of the net revenue
10realized from the taxes imposed on motor fuel and gasohol.
11Beginning July 1, 2023 and until July 1, 2024, subject to the
12payment of amounts into the State and Local Sales Tax Reform
13Fund, the Build Illinois Fund, the McCormick Place Expansion
14Project Fund, the Illinois Tax Increment Fund, and the Tax
15Compliance and Administration Fund as provided in this
16Section, the Department shall pay each month into the Road
17Fund the amount estimated to represent 48% of the net revenue
18realized from the taxes imposed on motor fuel and gasohol.
19Beginning July 1, 2024 and until July 1, 2025, subject to the
20payment of amounts into the State and Local Sales Tax Reform
21Fund, the Build Illinois Fund, the McCormick Place Expansion
22Project Fund, the Illinois Tax Increment Fund, and the Tax
23Compliance and Administration Fund as provided in this
24Section, the Department shall pay each month into the Road
25Fund the amount estimated to represent 64% of the net revenue
26realized from the taxes imposed on motor fuel and gasohol.

HB5225- 34 -LRB103 37315 HLH 67436 b
1Beginning on July 1, 2025, subject to the payment of amounts
2into the State and Local Sales Tax Reform Fund, the Build
3Illinois Fund, the McCormick Place Expansion Project Fund, the
4Illinois Tax Increment Fund, and the Tax Compliance and
5Administration Fund as provided in this Section, the
6Department shall pay each month into the Road Fund the amount
7estimated to represent 80% of the net revenue realized from
8the taxes imposed on motor fuel and gasohol. As used in this
9paragraph "motor fuel" has the meaning given to that term in
10Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
11meaning given to that term in Section 3-40 of this Act.
12 Of the remainder of the moneys received by the Department
13pursuant to this Act, 0.25% shall be paid into the Partners for
14Conservation Fund, 74.75% 75% thereof shall be paid into the
15General Revenue Fund in the State treasury, Treasury and 25%
16shall be reserved in a special account and used only for the
17transfer to the Common School Fund as part of the monthly
18transfer from the General Revenue Fund in accordance with
19Section 8a of the State Finance 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.

HB5225- 35 -LRB103 37315 HLH 67436 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 For greater simplicity of administration, manufacturers,
6importers and wholesalers whose products are sold at retail in
7Illinois by numerous retailers, and who wish to do so, may
8assume the responsibility for accounting and paying to the
9Department all tax accruing under this Act with respect to
10such sales, if the retailers who are affected do not make
11written objection to the Department to this arrangement.
12(Source: P.A. 102-700, Article 60, Section 60-15, eff.
134-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
14102-1019, eff. 1-1-23; 103-154, eff. 6-30-23; 103-363, eff.
157-28-23.)
16 Section 10. The Service Use Tax Act is amended by changing
17Section 9 as follows:
18 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
19 Sec. 9. Each serviceman required or authorized to collect
20the tax herein imposed shall pay to the Department the amount
21of such tax (except as otherwise provided) at the time when he
22is required to file his return for the period during which such
23tax was collected, less a discount of 2.1% prior to January 1,
241990 and 1.75% on and after January 1, 1990, or $5 per calendar

HB5225- 36 -LRB103 37315 HLH 67436 b
1year, whichever is greater, which is allowed to reimburse the
2serviceman for expenses incurred in collecting the tax,
3keeping records, preparing and filing returns, remitting the
4tax and supplying data to the Department on request. When
5determining the discount allowed under this Section,
6servicemen shall include the amount of tax that would have
7been due at the 1% rate but for the 0% rate imposed under this
8amendatory Act of the 102nd General Assembly. The discount
9under this Section is not allowed for the 1.25% portion of
10taxes paid on aviation fuel that is subject to the revenue use
11requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
12discount allowed under this Section is allowed only for
13returns that are filed in the manner required by this Act. The
14Department may disallow the discount for servicemen whose
15certificate of registration is revoked at the time the return
16is filed, but only if the Department's decision to revoke the
17certificate of registration has become final. A serviceman
18need not remit that part of any tax collected by him to the
19extent that he is required to pay and does pay the tax imposed
20by the Service Occupation Tax Act with respect to his sale of
21service involving the incidental transfer by him of the same
22property.
23 Except as provided hereinafter in this Section, on or
24before the twentieth day of each calendar month, such
25serviceman shall file a return for the preceding calendar
26month in accordance with reasonable Rules and Regulations to

HB5225- 37 -LRB103 37315 HLH 67436 b
1be promulgated by the Department. Such return shall be filed
2on a form prescribed by the Department and shall contain such
3information as the Department may reasonably require. The
4return shall include the gross receipts which were received
5during the preceding calendar month or quarter on the
6following items upon which tax would have been due but for the
70% rate imposed under this amendatory Act of the 102nd General
8Assembly: (i) food for human consumption that is to be
9consumed off the premises where it is sold (other than
10alcoholic beverages, food consisting of or infused with adult
11use cannabis, soft drinks, and food that has been prepared for
12immediate consumption); and (ii) food prepared for immediate
13consumption and transferred incident to a sale of service
14subject to this Act or the Service Occupation Tax Act by an
15entity licensed under the Hospital Licensing Act, the Nursing
16Home Care Act, the Assisted Living and Shared Housing Act, the
17ID/DD Community Care Act, the MC/DD Act, the Specialized
18Mental Health Rehabilitation Act of 2013, or the Child Care
19Act of 1969, or an entity that holds a permit issued pursuant
20to the Life Care Facilities Act. The return shall also include
21the amount of tax that would have been due on the items listed
22in the previous sentence but for the 0% rate imposed under this
23amendatory Act of the 102nd General Assembly.
24 On and after January 1, 2018, with respect to servicemen
25whose annual gross receipts average $20,000 or more, all
26returns required to be filed pursuant to this Act shall be

HB5225- 38 -LRB103 37315 HLH 67436 b
1filed electronically. Servicemen who demonstrate that they do
2not have access to the Internet or demonstrate hardship in
3filing electronically may petition the Department to waive the
4electronic filing requirement.
5 The Department may require returns to be filed on a
6quarterly basis. If so required, a return for each calendar
7quarter shall be filed on or before the twentieth day of the
8calendar month following the end of such calendar quarter. The
9taxpayer shall also file a return with the Department for each
10of the first two months of each calendar quarter, on or before
11the twentieth day of the following calendar month, stating:
12 1. The name of the seller;
13 2. The address of the principal place of business from
14 which he engages in business as a serviceman in this
15 State;
16 3. The total amount of taxable receipts received by
17 him during the preceding calendar month, including
18 receipts from charge and time sales, but less all
19 deductions allowed by law;
20 4. The amount of credit provided in Section 2d of this
21 Act;
22 5. The amount of tax due;
23 5-5. The signature of the taxpayer; and
24 6. Such other reasonable information as the Department
25 may require.
26 Each serviceman required or authorized to collect the tax

HB5225- 39 -LRB103 37315 HLH 67436 b
1imposed by this Act on aviation fuel transferred as an
2incident of a sale of service in this State during the
3preceding calendar month shall, instead of reporting and
4paying tax on aviation fuel as otherwise required by this
5Section, report and pay such tax on a separate aviation fuel
6tax return. The requirements related to the return shall be as
7otherwise provided in this Section. Notwithstanding any other
8provisions of this Act to the contrary, servicemen collecting
9tax on aviation fuel shall file all aviation fuel tax returns
10and shall make all aviation fuel tax payments by electronic
11means in the manner and form required by the Department. For
12purposes of this Section, "aviation fuel" means jet fuel and
13aviation gasoline.
14 If a taxpayer fails to sign a return within 30 days after
15the proper notice and demand for signature by the Department,
16the return shall be considered valid and any amount shown to be
17due on the return shall be deemed assessed.
18 Notwithstanding any other provision of this Act to the
19contrary, servicemen subject to tax on cannabis shall file all
20cannabis tax returns and shall make all cannabis tax payments
21by electronic means in the manner and form required by the
22Department.
23 Beginning October 1, 1993, a taxpayer who has an average
24monthly tax liability of $150,000 or more shall make all
25payments required by rules of the Department by electronic
26funds transfer. Beginning October 1, 1994, a taxpayer who has

HB5225- 40 -LRB103 37315 HLH 67436 b
1an average monthly tax liability of $100,000 or more shall
2make all payments required by rules of the Department by
3electronic funds transfer. Beginning October 1, 1995, a
4taxpayer who has an average monthly tax liability of $50,000
5or more shall make all payments required by rules of the
6Department by electronic funds transfer. Beginning October 1,
72000, a taxpayer who has an annual tax liability of $200,000 or
8more shall make all payments required by rules of the
9Department by electronic funds transfer. The term "annual tax
10liability" shall be the sum of the taxpayer's liabilities
11under this Act, and under all other State and local occupation
12and use tax laws administered by the Department, for the
13immediately preceding calendar year. The term "average monthly
14tax liability" means the sum of the taxpayer's liabilities
15under this Act, and under all other State and local occupation
16and use tax laws administered by the Department, for the
17immediately preceding calendar year divided by 12. Beginning
18on October 1, 2002, a taxpayer who has a tax liability in the
19amount set forth in subsection (b) of Section 2505-210 of the
20Department of Revenue Law shall make all payments required by
21rules of the Department by electronic funds transfer.
22 Before August 1 of each year beginning in 1993, the
23Department shall notify all taxpayers required to make
24payments by electronic funds transfer. All taxpayers required
25to make payments by electronic funds transfer shall make those
26payments for a minimum of one year beginning on October 1.

HB5225- 41 -LRB103 37315 HLH 67436 b
1 Any taxpayer not required to make payments by electronic
2funds transfer may make payments by electronic funds transfer
3with the permission of the Department.
4 All taxpayers required to make payment by electronic funds
5transfer and any taxpayers authorized to voluntarily make
6payments by electronic funds transfer shall make those
7payments in the manner authorized by the Department.
8 The Department shall adopt such rules as are necessary to
9effectuate a program of electronic funds transfer and the
10requirements of this Section.
11 If the serviceman is otherwise required to file a monthly
12return and if the serviceman's average monthly tax liability
13to the 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 year
16being due by April 20 of such year; with the return for April,
17May and June of a given year being due by July 20 of such year;
18with the return for July, August and September of a given year
19being due by October 20 of such year, and with the return for
20October, November and December of a given year being due by
21January 20 of the following year.
22 If the serviceman is otherwise required to file a monthly
23or quarterly return and if the serviceman's average monthly
24tax liability to the Department does not exceed $50, the
25Department may authorize his returns to be filed on an annual
26basis, with the return for a given year being due by January 20

HB5225- 42 -LRB103 37315 HLH 67436 b
1of the following year.
2 Such quarter annual and annual returns, as to form and
3substance, shall be subject to the same requirements as
4monthly returns.
5 Notwithstanding any other provision in this Act concerning
6the time within which a serviceman may file his return, in the
7case of any serviceman who ceases to engage in a kind of
8business which makes him responsible for filing returns under
9this Act, such serviceman shall file a final return under this
10Act with the Department not more than 1 month after
11discontinuing such business.
12 Where a serviceman collects the tax with respect to the
13selling price of property which he sells and the purchaser
14thereafter returns such property and the serviceman refunds
15the selling price thereof to the purchaser, such serviceman
16shall also refund, to the purchaser, the tax so collected from
17the purchaser. When filing his return for the period in which
18he refunds such tax to the purchaser, the serviceman may
19deduct the amount of the tax so refunded by him to the
20purchaser from any other Service Use Tax, Service Occupation
21Tax, retailers' occupation tax or use tax which such
22serviceman may be required to pay or remit to the Department,
23as shown by such return, provided that the amount of the tax to
24be deducted shall previously have been remitted to the
25Department by such serviceman. If the serviceman shall not
26previously have remitted the amount of such tax to the

HB5225- 43 -LRB103 37315 HLH 67436 b
1Department, he shall be entitled to no deduction hereunder
2upon refunding such tax to the purchaser.
3 Any serviceman filing a return hereunder shall also
4include the total tax upon the selling price of tangible
5personal property purchased for use by him as an incident to a
6sale of service, and such serviceman shall remit the amount of
7such tax to the Department when filing such return.
8 If experience indicates such action to be practicable, the
9Department may prescribe and furnish a combination or joint
10return which will enable servicemen, who are required to file
11returns hereunder and also under the Service Occupation Tax
12Act, to furnish all the return information required by both
13Acts on the one form.
14 Where the serviceman has more than one business registered
15with the Department under separate registration hereunder,
16such serviceman shall not file each return that is due as a
17single return covering all such registered businesses, but
18shall file separate returns for each such registered business.
19 Beginning January 1, 1990, each month the Department shall
20pay into the State and Local Tax Reform Fund, a special fund in
21the State Treasury, the net revenue realized for the preceding
22month from the 1% tax imposed under this Act.
23 Beginning January 1, 1990, each month the Department shall
24pay into the State and Local Sales Tax Reform Fund 20% of the
25net revenue realized for the preceding month from the 6.25%
26general rate on transfers of tangible personal property, other

HB5225- 44 -LRB103 37315 HLH 67436 b
1than (i) tangible personal property which is purchased outside
2Illinois at retail from a retailer and which is titled or
3registered by an agency of this State's government and (ii)
4aviation fuel sold on or after December 1, 2019. This
5exception for aviation fuel only applies for so long as the
6revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
747133 are binding on the State.
8 For aviation fuel sold on or after December 1, 2019, each
9month the Department shall pay into the State Aviation Program
10Fund 20% of the net revenue realized for the preceding month
11from the 6.25% general rate on the selling price of aviation
12fuel, less an amount estimated by the Department to be
13required for refunds of the 20% portion of the tax on aviation
14fuel under this Act, which amount shall be deposited into the
15Aviation Fuel Sales Tax Refund Fund. The Department shall only
16pay moneys into the State Aviation Program Fund and the
17Aviation Fuel Sales Tax Refund Fund under this Act for so long
18as the revenue use requirements of 49 U.S.C. 47107(b) and 49
19U.S.C. 47133 are binding on the State.
20 Beginning August 1, 2000, each month the Department shall
21pay into the State and Local Sales Tax Reform Fund 100% of the
22net revenue realized for the preceding month from the 1.25%
23rate on the selling price of motor fuel and gasohol.
24 Beginning October 1, 2009, each month the Department shall
25pay into the Capital Projects Fund an amount that is equal to
26an amount estimated by the Department to represent 80% of the

HB5225- 45 -LRB103 37315 HLH 67436 b
1net revenue realized for the preceding month from the sale of
2candy, grooming and hygiene products, and soft drinks that had
3been taxed at a rate of 1% prior to September 1, 2009 but that
4are now taxed at 6.25%.
5 Beginning July 1, 2013, each month the Department shall
6pay into the Underground Storage Tank Fund from the proceeds
7collected under this Act, the Use Tax Act, the Service
8Occupation Tax Act, and the Retailers' Occupation Tax Act an
9amount equal to the average monthly deficit in the Underground
10Storage Tank Fund during the prior year, as certified annually
11by the Illinois Environmental Protection Agency, but the total
12payment into the Underground Storage Tank Fund under this Act,
13the Use Tax Act, the Service Occupation Tax Act, and the
14Retailers' Occupation Tax Act shall not exceed $18,000,000 in
15any State fiscal year. As used in this paragraph, the "average
16monthly deficit" shall be equal to the difference between the
17average monthly claims for payment by the fund and the average
18monthly revenues deposited into the fund, excluding payments
19made pursuant to this paragraph.
20 Beginning July 1, 2015, of the remainder of the moneys
21received by the Department under the Use Tax Act, this Act, the
22Service Occupation Tax Act, and the Retailers' Occupation Tax
23Act, each month the Department shall deposit $500,000 into the
24State Crime Laboratory Fund.
25 Of the remainder of the moneys received by the Department
26pursuant to this Act, (a) 1.75% thereof shall be paid into the

HB5225- 46 -LRB103 37315 HLH 67436 b
1Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
2and after July 1, 1989, 3.8% thereof shall be paid into the
3Build Illinois Fund; provided, however, that if in any fiscal
4year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
5may be, of the moneys received by the Department and required
6to be paid into the Build Illinois Fund pursuant to Section 3
7of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
8Act, Section 9 of the Service Use Tax Act, and Section 9 of the
9Service Occupation Tax Act, such Acts being hereinafter called
10the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
11may be, of moneys being hereinafter called the "Tax Act
12Amount", and (2) the amount transferred to the Build Illinois
13Fund from the State and Local Sales Tax Reform Fund shall be
14less than the Annual Specified Amount (as defined in Section 3
15of the Retailers' Occupation Tax Act), an amount equal to the
16difference shall be immediately paid into the Build Illinois
17Fund from other moneys received by the Department pursuant to
18the Tax Acts; and further provided, that if on the last
19business day of any month the sum of (1) the Tax Act Amount
20required to be deposited into the Build Illinois Bond Account
21in the Build Illinois Fund during such month and (2) the amount
22transferred during such month to the Build Illinois Fund from
23the State and Local Sales Tax Reform Fund shall have been less
24than 1/12 of the Annual Specified Amount, an amount equal to
25the difference shall be immediately paid into the Build
26Illinois Fund from other moneys received by the Department

HB5225- 47 -LRB103 37315 HLH 67436 b
1pursuant to the Tax Acts; and, further provided, that in no
2event shall the payments required under the preceding proviso
3result in aggregate payments into the Build Illinois Fund
4pursuant to this clause (b) for any fiscal year in excess of
5the greater of (i) the Tax Act Amount or (ii) the Annual
6Specified Amount for such fiscal year; and, further provided,
7that the amounts payable into the Build Illinois Fund under
8this clause (b) shall be payable only until such time as the
9aggregate amount on deposit under each trust indenture
10securing Bonds issued and outstanding pursuant to the Build
11Illinois Bond Act is sufficient, taking into account any
12future investment income, to fully provide, in accordance with
13such indenture, for the defeasance of or the payment of the
14principal of, premium, if any, and interest on the Bonds
15secured by such indenture and on any Bonds expected to be
16issued thereafter and all fees and costs payable with respect
17thereto, all as certified by the Director of the Bureau of the
18Budget (now Governor's Office of Management and Budget). If on
19the last business day of any month in which Bonds are
20outstanding pursuant to the Build Illinois Bond Act, the
21aggregate of the moneys deposited in the Build Illinois Bond
22Account in the Build Illinois Fund in such month shall be less
23than the amount required to be transferred in such month from
24the Build Illinois Bond Account to the Build Illinois Bond
25Retirement and Interest Fund pursuant to Section 13 of the
26Build Illinois Bond Act, an amount equal to such deficiency

HB5225- 48 -LRB103 37315 HLH 67436 b
1shall be immediately paid from other moneys received by the
2Department pursuant to the Tax Acts to the Build Illinois
3Fund; provided, however, that any amounts paid to the Build
4Illinois Fund in any fiscal year pursuant to this sentence
5shall be deemed to constitute payments pursuant to clause (b)
6of the preceding sentence and shall reduce the amount
7otherwise payable for such fiscal year pursuant to clause (b)
8of the preceding sentence. The moneys received by the
9Department pursuant to this Act and required to be deposited
10into the Build Illinois Fund are subject to the pledge, claim
11and charge set forth in Section 12 of the Build Illinois Bond
12Act.
13 Subject to payment of amounts into the Build Illinois Fund
14as provided in the preceding paragraph or in any amendment
15thereto hereafter enacted, the following specified monthly
16installment of the amount requested in the certificate of the
17Chairman of the Metropolitan Pier and Exposition Authority
18provided under Section 8.25f of the State Finance Act, but not
19in excess of the sums designated as "Total Deposit", shall be
20deposited in the aggregate from collections under Section 9 of
21the Use Tax Act, Section 9 of the Service Use Tax Act, Section
229 of the Service Occupation Tax Act, and Section 3 of the
23Retailers' Occupation Tax Act into the McCormick Place
24Expansion Project Fund in the specified fiscal years.
25Fiscal YearTotal Deposit

HB5225- 49 -LRB103 37315 HLH 67436 b
11993 $0
21994 53,000,000
31995 58,000,000
41996 61,000,000
51997 64,000,000
61998 68,000,000
71999 71,000,000
82000 75,000,000
92001 80,000,000
102002 93,000,000
112003 99,000,000
122004103,000,000
132005108,000,000
142006113,000,000
152007119,000,000
162008126,000,000
172009132,000,000
182010139,000,000
192011146,000,000
202012153,000,000
212013161,000,000
222014170,000,000
232015179,000,000
242016189,000,000
252017199,000,000
262018210,000,000

HB5225- 50 -LRB103 37315 HLH 67436 b
12019221,000,000
22020233,000,000
32021300,000,000
42022300,000,000
52023300,000,000
62024 300,000,000
72025 300,000,000
82026 300,000,000
92027 375,000,000
102028 375,000,000
112029 375,000,000
122030 375,000,000
132031 375,000,000
142032 375,000,000
152033 375,000,000
162034375,000,000
172035375,000,000
182036450,000,000
19and
20each fiscal year
21thereafter that bonds
22are outstanding under
23Section 13.2 of the
24Metropolitan Pier and
25Exposition Authority Act,
26but not after fiscal year 2060.

HB5225- 51 -LRB103 37315 HLH 67436 b
1 Beginning July 20, 1993 and in each month of each fiscal
2year thereafter, one-eighth of the amount requested in the
3certificate of the Chairman of the Metropolitan Pier and
4Exposition Authority for that fiscal year, less the amount
5deposited into the McCormick Place Expansion Project Fund by
6the State Treasurer in the respective month under subsection
7(g) of Section 13 of the Metropolitan Pier and Exposition
8Authority Act, plus cumulative deficiencies in the deposits
9required under this Section for previous months and years,
10shall be deposited into the McCormick Place Expansion Project
11Fund, until the full amount requested for the fiscal year, but
12not in excess of the amount specified above as "Total
13Deposit", has been deposited.
14 Subject to payment of amounts into the Capital Projects
15Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
16and the McCormick Place Expansion Project Fund pursuant to the
17preceding paragraphs or in any amendments thereto hereafter
18enacted, for aviation fuel sold on or after December 1, 2019,
19the Department shall each month deposit into the Aviation Fuel
20Sales Tax Refund Fund an amount estimated by the Department to
21be required for refunds of the 80% portion of the tax on
22aviation fuel under this Act. The Department shall only
23deposit moneys into the Aviation Fuel Sales Tax Refund Fund
24under this paragraph for so long as the revenue use
25requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
26binding on the State.

HB5225- 52 -LRB103 37315 HLH 67436 b
1 Subject to payment of amounts into the Build Illinois Fund
2and the McCormick Place Expansion Project Fund pursuant to the
3preceding paragraphs or in any amendments thereto hereafter
4enacted, beginning July 1, 1993 and ending on September 30,
52013, the Department shall each month pay into the Illinois
6Tax Increment Fund 0.27% of 80% of the net revenue realized for
7the preceding month from the 6.25% general rate on the selling
8price of tangible personal property.
9 Subject to payment of amounts into the Build Illinois
10Fund, the McCormick Place Expansion Project Fund, the Illinois
11Tax Increment Fund, pursuant to the preceding paragraphs or in
12any amendments to this Section hereafter enacted, beginning on
13the first day of the first calendar month to occur on or after
14August 26, 2014 (the effective date of Public Act 98-1098),
15each month, from the collections made under Section 9 of the
16Use Tax Act, Section 9 of the Service Use Tax Act, Section 9 of
17the Service Occupation Tax Act, and Section 3 of the
18Retailers' Occupation Tax Act, the Department shall pay into
19the Tax Compliance and Administration Fund, to be used,
20subject to appropriation, to fund additional auditors and
21compliance personnel at the Department of Revenue, an amount
22equal to 1/12 of 5% of 80% of the cash receipts collected
23during the preceding fiscal year by the Audit Bureau of the
24Department under the Use Tax Act, the Service Use Tax Act, the
25Service Occupation Tax Act, the Retailers' Occupation Tax Act,
26and associated local occupation and use taxes administered by

HB5225- 53 -LRB103 37315 HLH 67436 b
1the Department.
2 Subject to payments of amounts into the Build Illinois
3Fund, the McCormick Place Expansion Project Fund, the Illinois
4Tax Increment Fund, and the Tax Compliance and Administration
5Fund as provided in this Section, beginning on July 1, 2018 the
6Department shall pay each month into the Downstate Public
7Transportation Fund the moneys required to be so paid under
8Section 2-3 of the Downstate Public Transportation Act.
9 Subject to successful execution and delivery of a
10public-private agreement between the public agency and private
11entity and completion of the civic build, beginning on July 1,
122023, of the remainder of the moneys received by the
13Department under the Use Tax Act, the Service Use Tax Act, the
14Service Occupation Tax Act, and this Act, the Department shall
15deposit the following specified deposits in the aggregate from
16collections under the Use Tax Act, the Service Use Tax Act, the
17Service Occupation Tax Act, and the Retailers' Occupation Tax
18Act, as required under Section 8.25g of the State Finance Act
19for distribution consistent with the Public-Private
20Partnership for Civic and Transit Infrastructure Project Act.
21The moneys received by the Department pursuant to this Act and
22required to be deposited into the Civic and Transit
23Infrastructure Fund are subject to the pledge, claim, and
24charge set forth in Section 25-55 of the Public-Private
25Partnership for Civic and Transit Infrastructure Project Act.
26As used in this paragraph, "civic build", "private entity",

HB5225- 54 -LRB103 37315 HLH 67436 b
1"public-private agreement", and "public agency" have the
2meanings provided in Section 25-10 of the Public-Private
3Partnership for Civic and Transit Infrastructure Project Act.
4 Fiscal Year............................Total Deposit
5 2024....................................$200,000,000
6 2025....................................$206,000,000
7 2026....................................$212,200,000
8 2027....................................$218,500,000
9 2028....................................$225,100,000
10 2029....................................$288,700,000
11 2030....................................$298,900,000
12 2031....................................$309,300,000
13 2032....................................$320,100,000
14 2033....................................$331,200,000
15 2034....................................$341,200,000
16 2035....................................$351,400,000
17 2036....................................$361,900,000
18 2037....................................$372,800,000
19 2038....................................$384,000,000
20 2039....................................$395,500,000
21 2040....................................$407,400,000
22 2041....................................$419,600,000
23 2042....................................$432,200,000
24 2043....................................$445,100,000
25 Beginning July 1, 2021 and until July 1, 2022, subject to
26the payment of amounts into the State and Local Sales Tax

HB5225- 55 -LRB103 37315 HLH 67436 b
1Reform Fund, the Build Illinois Fund, the McCormick Place
2Expansion Project Fund, the Energy Infrastructure Fund, and
3the Tax Compliance and Administration Fund as provided in this
4Section, the Department shall pay each month into the Road
5Fund the amount estimated to represent 16% of the net revenue
6realized from the taxes imposed on motor fuel and gasohol.
7Beginning July 1, 2022 and until July 1, 2023, subject to the
8payment of amounts into the State and Local Sales Tax Reform
9Fund, the Build Illinois Fund, the McCormick Place Expansion
10Project Fund, the Illinois Tax Increment Fund, and the Tax
11Compliance and Administration Fund as provided in this
12Section, the Department shall pay each month into the Road
13Fund the amount estimated to represent 32% of the net revenue
14realized from the taxes imposed on motor fuel and gasohol.
15Beginning July 1, 2023 and until July 1, 2024, subject to the
16payment of amounts into the State and Local Sales Tax Reform
17Fund, the Build Illinois Fund, the McCormick Place Expansion
18Project Fund, the Illinois Tax Increment Fund, and the Tax
19Compliance and Administration Fund as provided in this
20Section, the Department shall pay each month into the Road
21Fund the amount estimated to represent 48% of the net revenue
22realized from the taxes imposed on motor fuel and gasohol.
23Beginning July 1, 2024 and until July 1, 2025, subject to the
24payment of amounts into the State and Local Sales Tax Reform
25Fund, the Build Illinois Fund, the McCormick Place Expansion
26Project Fund, the Illinois Tax Increment Fund, and the Tax

HB5225- 56 -LRB103 37315 HLH 67436 b
1Compliance and Administration Fund as provided in this
2Section, the Department shall pay each month into the Road
3Fund the amount estimated to represent 64% of the net revenue
4realized from the taxes imposed on motor fuel and gasohol.
5Beginning on July 1, 2025, subject to the payment of amounts
6into the State and Local Sales Tax Reform Fund, the Build
7Illinois Fund, the McCormick Place Expansion Project Fund, the
8Illinois Tax Increment Fund, and the Tax Compliance and
9Administration Fund as provided in this Section, the
10Department shall pay each month into the Road Fund the amount
11estimated to represent 80% of the net revenue realized from
12the taxes imposed on motor fuel and gasohol. As used in this
13paragraph "motor fuel" has the meaning given to that term in
14Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
15meaning given to that term in Section 3-40 of the Use Tax Act.
16 Of the remainder of the moneys received by the Department
17pursuant to this Act, 0.25% shall be paid into the Partners for
18Conservation Fund, 74.75% 75% thereof shall be paid into the
19General Revenue Fund of the State treasury, Treasury and 25%
20shall be reserved in a special account and used only for the
21transfer to the Common School Fund as part of the monthly
22transfer from the General Revenue Fund in accordance with
23Section 8a of the State Finance Act.
24 As soon as possible after the first day of each month, upon
25certification of the Department of Revenue, the Comptroller
26shall order transferred and the Treasurer shall transfer from

HB5225- 57 -LRB103 37315 HLH 67436 b
1the General Revenue Fund to the Motor Fuel Tax Fund an amount
2equal to 1.7% of 80% of the net revenue realized under this Act
3for the second preceding month. Beginning April 1, 2000, this
4transfer is no longer required and shall not be made.
5 Net revenue realized for a month shall be the revenue
6collected by the State pursuant to this Act, less the amount
7paid out during that month as refunds to taxpayers for
8overpayment of liability.
9(Source: P.A. 102-700, eff. 4-19-22; 103-363, eff. 7-28-23.)
10 Section 15. The Service Occupation Tax Act is amended by
11changing Section 9 as follows:
12 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
13 Sec. 9. Each serviceman required or authorized to collect
14the tax herein imposed shall pay to the Department the amount
15of such tax at the time when he is required to file his return
16for the period during which such tax was collectible, less a
17discount of 2.1% prior to January 1, 1990, and 1.75% on and
18after January 1, 1990, or $5 per calendar year, whichever is
19greater, which is allowed to reimburse the serviceman for
20expenses incurred in collecting the tax, keeping records,
21preparing and filing returns, remitting the tax, and supplying
22data to the Department on request. When determining the
23discount allowed under this Section, servicemen shall include
24the amount of tax that would have been due at the 1% rate but

HB5225- 58 -LRB103 37315 HLH 67436 b
1for the 0% rate imposed under Public Act 102-700 this
2amendatory Act of the 102nd General Assembly. The discount
3under this Section is not allowed for the 1.25% portion of
4taxes paid on aviation fuel that is subject to the revenue use
5requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
6discount allowed under this Section is allowed only for
7returns that are filed in the manner required by this Act. The
8Department may disallow the discount for servicemen whose
9certificate of registration is revoked at the time the return
10is filed, but only if the Department's decision to revoke the
11certificate of registration has become final.
12 Where such tangible personal property is sold under a
13conditional sales contract, or under any other form of sale
14wherein the payment of the principal sum, or a part thereof, is
15extended beyond the close of the period for which the return is
16filed, the serviceman, in collecting the tax may collect, for
17each tax return period, only the tax applicable to the part of
18the selling price actually received during such tax return
19period.
20 Except as provided hereinafter in this Section, on or
21before the twentieth day of each calendar month, such
22serviceman shall file a return for the preceding calendar
23month in accordance with reasonable rules and regulations to
24be promulgated by the Department of Revenue. Such return shall
25be filed on a form prescribed by the Department and shall
26contain such information as the Department may reasonably

HB5225- 59 -LRB103 37315 HLH 67436 b
1require. The return shall include the gross receipts which
2were received during the preceding calendar month or quarter
3on the following items upon which tax would have been due but
4for the 0% rate imposed under Public Act 102-700 this
5amendatory Act of the 102nd General Assembly: (i) food for
6human consumption that is to be consumed off the premises
7where it is sold (other than alcoholic beverages, food
8consisting of or infused with adult use cannabis, soft drinks,
9and food that has been prepared for immediate consumption);
10and (ii) food prepared for immediate consumption and
11transferred incident to a sale of service subject to this Act
12or the Service Use Tax Act by an entity licensed under the
13Hospital Licensing Act, the Nursing Home Care Act, the
14Assisted Living and Shared Housing Act, the ID/DD Community
15Care Act, the MC/DD Act, the Specialized Mental Health
16Rehabilitation Act of 2013, or the Child Care Act of 1969, or
17an entity that holds a permit issued pursuant to the Life Care
18Facilities Act. The return shall also include the amount of
19tax that would have been due on the items listed in the
20previous sentence but for the 0% rate imposed under Public Act
21102-700 this amendatory Act of the 102nd General Assembly.
22 On and after January 1, 2018, with respect to servicemen
23whose annual gross receipts average $20,000 or more, all
24returns required to be filed pursuant to this Act shall be
25filed electronically. Servicemen who demonstrate that they do
26not have access to the Internet or demonstrate hardship in

HB5225- 60 -LRB103 37315 HLH 67436 b
1filing electronically may petition the Department to waive the
2electronic filing requirement.
3 The Department may require returns to be filed on a
4quarterly basis. If so required, a return for each calendar
5quarter shall be filed on or before the twentieth day of the
6calendar month following the end of such calendar quarter. The
7taxpayer shall also file a return with the Department for each
8of the first two months of each calendar quarter, on or before
9the twentieth day of the following calendar month, stating:
10 1. The name of the seller;
11 2. The address of the principal place of business from
12 which he engages in business as a serviceman in this
13 State;
14 3. The total amount of taxable receipts received by
15 him during the preceding calendar month, including
16 receipts from charge and time sales, but less all
17 deductions allowed by law;
18 4. The amount of credit provided in Section 2d of this
19 Act;
20 5. The amount of tax due;
21 5-5. The signature of the taxpayer; and
22 6. Such other reasonable information as the Department
23 may require.
24 Each serviceman required or authorized to collect the tax
25herein imposed on aviation fuel acquired as an incident to the
26purchase of a service in this State during the preceding

HB5225- 61 -LRB103 37315 HLH 67436 b
1calendar month shall, instead of reporting and paying tax as
2otherwise required by this Section, report and pay such tax on
3a separate aviation fuel tax return. The requirements related
4to the return shall be as otherwise provided in this Section.
5Notwithstanding any other provisions of this Act to the
6contrary, servicemen transferring aviation fuel incident to
7sales of service shall file all aviation fuel tax returns and
8shall make all aviation fuel tax payments by electronic means
9in the manner and form required by the Department. For
10purposes of this Section, "aviation fuel" means jet fuel and
11aviation gasoline.
12 If a taxpayer fails to sign a return within 30 days after
13the proper notice and demand for signature by the Department,
14the return shall be considered valid and any amount shown to be
15due on the return shall be deemed assessed.
16 Notwithstanding any other provision of this Act to the
17contrary, servicemen subject to tax on cannabis shall file all
18cannabis tax returns and shall make all cannabis tax payments
19by electronic means in the manner and form required by the
20Department.
21 Prior to October 1, 2003, and on and after September 1,
222004 a serviceman may accept a Manufacturer's Purchase Credit
23certification from a purchaser in satisfaction of Service Use
24Tax as provided in Section 3-70 of the Service Use Tax Act if
25the purchaser provides the appropriate documentation as
26required by Section 3-70 of the Service Use Tax Act. A

HB5225- 62 -LRB103 37315 HLH 67436 b
1Manufacturer's Purchase Credit certification, accepted prior
2to October 1, 2003 or on or after September 1, 2004 by a
3serviceman as provided in Section 3-70 of the Service Use Tax
4Act, may be used by that serviceman to satisfy Service
5Occupation Tax liability in the amount claimed in the
6certification, not to exceed 6.25% of the receipts subject to
7tax from a qualifying purchase. A Manufacturer's Purchase
8Credit reported on any original or amended return filed under
9this Act after October 20, 2003 for reporting periods prior to
10September 1, 2004 shall be disallowed. Manufacturer's Purchase
11Credit reported on annual returns due on or after January 1,
122005 will be disallowed for periods prior to September 1,
132004. No Manufacturer's Purchase Credit may be used after
14September 30, 2003 through August 31, 2004 to satisfy any tax
15liability imposed under this Act, including any audit
16liability.
17 Beginning on July 1, 2023 and through December 31, 2032, a
18serviceman may accept a Sustainable Aviation Fuel Purchase
19Credit certification from an air common carrier-purchaser in
20satisfaction of Service Use Tax as provided in Section 3-72 of
21the Service Use Tax Act if the purchaser provides the
22appropriate documentation as required by Section 3-72 of the
23Service Use Tax Act. A Sustainable Aviation Fuel Purchase
24Credit certification accepted by a serviceman in accordance
25with this paragraph may be used by that serviceman to satisfy
26service occupation tax liability (but not in satisfaction of

HB5225- 63 -LRB103 37315 HLH 67436 b
1penalty or interest) in the amount claimed in the
2certification, not to exceed 6.25% of the receipts subject to
3tax from a sale of aviation fuel. In addition, for a sale of
4aviation fuel to qualify to earn the Sustainable Aviation Fuel
5Purchase Credit, servicemen must retain in their books and
6records a certification from the producer of the aviation fuel
7that the aviation fuel sold by the serviceman and for which a
8sustainable aviation fuel purchase credit was earned meets the
9definition of sustainable aviation fuel under Section 3-72 of
10the Service Use Tax Act. The documentation must include detail
11sufficient for the Department to determine the number of
12gallons of sustainable aviation fuel sold.
13 If the serviceman's average monthly tax liability to the
14Department does not exceed $200, the Department may authorize
15his returns to be filed on a quarter annual basis, with the
16return for January, February, and March of a given year being
17due by April 20 of such year; with the return for April, May,
18and June of a given year being due by July 20 of such year;
19with the return for July, August, and September of a given year
20being due by October 20 of such year, and with the return for
21October, November, and December of a given year being due by
22January 20 of the following year.
23 If the serviceman's average monthly tax liability to the
24Department does not exceed $50, the Department may authorize
25his returns to be filed on an annual basis, with the return for
26a given year being due by January 20 of the following year.

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1 Such quarter annual and annual returns, as to form and
2substance, shall be subject to the same requirements as
3monthly returns.
4 Notwithstanding any other provision in this Act concerning
5the time within which a serviceman may file his return, in the
6case of any serviceman who ceases to engage in a kind of
7business which makes him responsible for filing returns under
8this Act, such serviceman shall file a final return under this
9Act with the Department not more than one 1 month after
10discontinuing such business.
11 Beginning October 1, 1993, a taxpayer who has an average
12monthly tax liability of $150,000 or more shall make all
13payments required by rules of the Department by electronic
14funds transfer. Beginning October 1, 1994, a taxpayer who has
15an average monthly tax liability of $100,000 or more shall
16make all payments required by rules of the Department by
17electronic funds transfer. Beginning October 1, 1995, a
18taxpayer who has an average monthly tax liability of $50,000
19or more shall make all payments required by rules of the
20Department by electronic funds transfer. Beginning October 1,
212000, a taxpayer who has an annual tax liability of $200,000 or
22more shall make all payments required by rules of the
23Department by electronic funds transfer. The term "annual tax
24liability" shall be the sum of the taxpayer's liabilities
25under this Act, and under all other State and local occupation
26and use tax laws administered by the Department, for the

HB5225- 65 -LRB103 37315 HLH 67436 b
1immediately preceding calendar year. The term "average monthly
2tax liability" means the sum of the taxpayer's liabilities
3under this Act, and under all other State and local occupation
4and use tax laws administered by the Department, for the
5immediately preceding calendar year divided by 12. Beginning
6on October 1, 2002, a taxpayer who has a tax liability in the
7amount set forth in subsection (b) of Section 2505-210 of the
8Department of Revenue Law shall make all payments required by
9rules of the Department by electronic funds transfer.
10 Before August 1 of each year beginning in 1993, the
11Department shall notify all taxpayers required to make
12payments by electronic funds transfer. All taxpayers required
13to make payments by electronic funds transfer shall make those
14payments for a minimum of one year beginning on October 1.
15 Any taxpayer not required to make payments by electronic
16funds transfer may make payments by electronic funds transfer
17with the permission of the Department.
18 All taxpayers required to make payment by electronic funds
19transfer and any taxpayers authorized to voluntarily make
20payments by electronic funds transfer shall make those
21payments in the manner authorized by the Department.
22 The Department shall adopt such rules as are necessary to
23effectuate a program of electronic funds transfer and the
24requirements of this Section.
25 Where a serviceman collects the tax with respect to the
26selling price of tangible personal property which he sells and

HB5225- 66 -LRB103 37315 HLH 67436 b
1the purchaser thereafter returns such tangible personal
2property and the serviceman refunds the selling price thereof
3to the purchaser, such serviceman shall also refund, to the
4purchaser, the tax so collected from the purchaser. When
5filing his return for the period in which he refunds such tax
6to the purchaser, the serviceman may deduct the amount of the
7tax so refunded by him to the purchaser from any other Service
8Occupation Tax, Service Use Tax, Retailers' Occupation Tax, or
9Use Tax which such serviceman may be required to pay or remit
10to the Department, as shown by such return, provided that the
11amount of the tax to be deducted shall previously have been
12remitted to the Department by such serviceman. If the
13serviceman shall not previously have remitted the amount of
14such tax to the Department, he shall be entitled to no
15deduction hereunder upon refunding such tax to the purchaser.
16 If experience indicates such action to be practicable, the
17Department may prescribe and furnish a combination or joint
18return which will enable servicemen, who are required to file
19returns hereunder and also under the Retailers' Occupation Tax
20Act, the Use Tax Act, or the Service Use Tax Act, to furnish
21all the return information required by all said Acts on the one
22form.
23 Where the serviceman has more than one business registered
24with the Department under separate registrations hereunder,
25such serviceman shall file separate returns for each
26registered business.

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1 Beginning January 1, 1990, each month the Department shall
2pay into the Local Government Tax Fund the revenue realized
3for the preceding month from the 1% tax imposed under this Act.
4 Beginning January 1, 1990, each month the Department shall
5pay into the County and Mass Transit District Fund 4% of the
6revenue realized for the preceding month from the 6.25%
7general rate on sales of tangible personal property other than
8aviation fuel sold on or after December 1, 2019. This
9exception for aviation fuel only applies for so long as the
10revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1147133 are binding on the State.
12 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.
16 Beginning January 1, 1990, each month the Department shall
17pay into the Local Government Tax Fund 16% of the revenue
18realized for the preceding month from the 6.25% general rate
19on transfers of tangible personal property other than aviation
20fuel sold on or after December 1, 2019. This exception for
21aviation fuel only applies for so long as the revenue use
22requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
23binding on the State.
24 For aviation fuel sold on or after December 1, 2019, each
25month the Department shall pay into the State Aviation Program
26Fund 20% of the net revenue realized for the preceding month

HB5225- 68 -LRB103 37315 HLH 67436 b
1from the 6.25% general rate on the selling price of aviation
2fuel, less an amount estimated by the Department to be
3required for refunds of the 20% portion of the tax on aviation
4fuel under this Act, which amount shall be deposited into the
5Aviation Fuel Sales Tax Refund Fund. The Department shall only
6pay moneys into the State Aviation Program Fund and the
7Aviation Fuel Sales Tax Refund Fund under this Act for so long
8as the revenue use requirements of 49 U.S.C. 47107(b) and 49
9U.S.C. 47133 are binding on the State.
10 Beginning August 1, 2000, each month the Department shall
11pay into the Local Government Tax Fund 80% of the net revenue
12realized for the preceding month from the 1.25% rate on the
13selling price of motor fuel and gasohol.
14 Beginning October 1, 2009, each month the Department shall
15pay into the Capital Projects Fund an amount that is equal to
16an amount estimated by the Department to represent 80% of the
17net revenue realized for the preceding month from the sale of
18candy, grooming and hygiene products, and soft drinks that had
19been taxed at a rate of 1% prior to September 1, 2009 but that
20are now taxed at 6.25%.
21 Beginning July 1, 2013, each month the Department shall
22pay into the Underground Storage Tank Fund from the proceeds
23collected under this Act, the Use Tax Act, the Service Use Tax
24Act, and the Retailers' Occupation Tax Act an amount equal to
25the average monthly deficit in the Underground Storage Tank
26Fund during the prior year, as certified annually by the

HB5225- 69 -LRB103 37315 HLH 67436 b
1Illinois Environmental Protection Agency, but the total
2payment into the Underground Storage Tank Fund under this Act,
3the Use Tax Act, the Service Use Tax Act, and the Retailers'
4Occupation Tax Act shall not exceed $18,000,000 in any State
5fiscal year. As used in this paragraph, the "average monthly
6deficit" shall be equal to the difference between the average
7monthly claims for payment by the fund and the average monthly
8revenues deposited into the fund, excluding payments made
9pursuant to this paragraph.
10 Beginning July 1, 2015, of the remainder of the moneys
11received by the Department under the Use Tax Act, the Service
12Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
13each month the Department shall deposit $500,000 into the
14State Crime Laboratory Fund.
15 Of the remainder of the moneys received by the Department
16pursuant to this Act, (a) 1.75% thereof shall be paid into the
17Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
18and after July 1, 1989, 3.8% thereof shall be paid into the
19Build Illinois Fund; provided, however, that if in any fiscal
20year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
21may be, of the moneys received by the Department and required
22to be paid into the Build Illinois Fund pursuant to Section 3
23of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
24Act, Section 9 of the Service Use Tax Act, and Section 9 of the
25Service Occupation Tax Act, such Acts being hereinafter called
26the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case

HB5225- 70 -LRB103 37315 HLH 67436 b
1may be, of moneys being hereinafter called the "Tax Act
2Amount", and (2) the amount transferred to the Build Illinois
3Fund from the State and Local Sales Tax Reform Fund shall be
4less than the Annual Specified Amount (as defined in Section 3
5of the Retailers' Occupation Tax Act), an amount equal to the
6difference shall be immediately paid into the Build Illinois
7Fund from other moneys received by the Department pursuant to
8the Tax Acts; and further provided, that if on the last
9business day of any month the sum of (1) the Tax Act Amount
10required to be deposited into the Build Illinois Account in
11the Build Illinois Fund during such month and (2) the amount
12transferred during such month to the Build Illinois Fund from
13the State and Local Sales Tax Reform Fund shall have been less
14than 1/12 of the Annual Specified Amount, an amount equal to
15the difference shall be immediately paid into the Build
16Illinois Fund from other moneys received by the Department
17pursuant to the Tax Acts; and, further provided, that in no
18event shall the payments required under the preceding proviso
19result in aggregate payments into the Build Illinois Fund
20pursuant to this clause (b) for any fiscal year in excess of
21the greater of (i) the Tax Act Amount or (ii) the Annual
22Specified Amount for such fiscal year; and, further provided,
23that the amounts payable into the Build Illinois Fund under
24this clause (b) shall be payable only until such time as the
25aggregate amount on deposit under each trust indenture
26securing Bonds issued and outstanding pursuant to the Build

HB5225- 71 -LRB103 37315 HLH 67436 b
1Illinois Bond Act is sufficient, taking into account any
2future investment income, to fully provide, in accordance with
3such indenture, for the defeasance of or the payment of the
4principal of, premium, if any, and interest on the Bonds
5secured by such indenture and on any Bonds expected to be
6issued thereafter and all fees and costs payable with respect
7thereto, all as certified by the Director of the Bureau of the
8Budget (now Governor's Office of Management and Budget). If on
9the last business day of any month in which Bonds are
10outstanding pursuant to the Build Illinois Bond Act, the
11aggregate of the moneys deposited in the Build Illinois Bond
12Account in the Build Illinois Fund in such month shall be less
13than the amount required to be transferred in such month from
14the Build Illinois Bond Account to the Build Illinois Bond
15Retirement and Interest Fund pursuant to Section 13 of the
16Build Illinois Bond Act, an amount equal to such deficiency
17shall be immediately paid from other moneys received by the
18Department pursuant to the Tax Acts to the Build Illinois
19Fund; provided, however, that any amounts paid to the Build
20Illinois Fund in any fiscal year pursuant to this sentence
21shall be deemed to constitute payments pursuant to clause (b)
22of the preceding sentence and shall reduce the amount
23otherwise payable for such fiscal year pursuant to clause (b)
24of the preceding sentence. The moneys received by the
25Department pursuant to this Act and required to be deposited
26into the Build Illinois Fund are subject to the pledge, claim

HB5225- 72 -LRB103 37315 HLH 67436 b
1and charge set forth in Section 12 of the Build Illinois Bond
2Act.
3 Subject to payment of amounts into the Build Illinois Fund
4as provided in the preceding paragraph or in any amendment
5thereto hereafter enacted, the following specified monthly
6installment of the amount requested in the certificate of the
7Chairman of the Metropolitan Pier and Exposition Authority
8provided under Section 8.25f of the State Finance Act, but not
9in excess of the sums designated as "Total Deposit", shall be
10deposited in the aggregate from collections under Section 9 of
11the Use Tax Act, Section 9 of the Service Use Tax Act, Section
129 of the Service Occupation Tax Act, and Section 3 of the
13Retailers' Occupation Tax Act into the McCormick Place
14Expansion Project Fund in the specified fiscal years.
15Fiscal YearTotal Deposit
161993 $0
171994 53,000,000
181995 58,000,000
191996 61,000,000
201997 64,000,000
211998 68,000,000
221999 71,000,000
232000 75,000,000
242001 80,000,000
252002 93,000,000

HB5225- 73 -LRB103 37315 HLH 67436 b
12003 99,000,000
22004103,000,000
32005108,000,000
42006113,000,000
52007119,000,000
62008126,000,000
72009132,000,000
82010139,000,000
92011146,000,000
102012153,000,000
112013161,000,000
122014170,000,000
132015179,000,000
142016189,000,000
152017199,000,000
162018210,000,000
172019221,000,000
182020233,000,000
192021300,000,000
202022300,000,000
212023300,000,000
222024 300,000,000
232025 300,000,000
242026 300,000,000
252027 375,000,000
262028 375,000,000

HB5225- 74 -LRB103 37315 HLH 67436 b
12029 375,000,000
22030 375,000,000
32031 375,000,000
42032 375,000,000
52033 375,000,000
62034375,000,000
72035375,000,000
82036450,000,000
9and
10each fiscal year
11thereafter that bonds
12are outstanding under
13Section 13.2 of the
14Metropolitan Pier and
15Exposition Authority Act,
16but not after fiscal year 2060.
17 Beginning July 20, 1993 and in each month of each fiscal
18year thereafter, one-eighth of the amount requested in the
19certificate of the Chairman of the Metropolitan Pier and
20Exposition Authority for that fiscal year, less the amount
21deposited into the McCormick Place Expansion Project Fund by
22the State Treasurer in the respective month under subsection
23(g) of Section 13 of the Metropolitan Pier and Exposition
24Authority Act, plus cumulative deficiencies in the deposits
25required under this Section for previous months and years,
26shall be deposited into the McCormick Place Expansion Project

HB5225- 75 -LRB103 37315 HLH 67436 b
1Fund, until the full amount requested for the fiscal year, but
2not in excess of the amount specified above as "Total
3Deposit", has been deposited.
4 Subject to payment of amounts into the Capital Projects
5Fund, the Build Illinois Fund, and the McCormick Place
6Expansion Project Fund pursuant to the preceding paragraphs or
7in any amendments thereto hereafter enacted, for aviation fuel
8sold on or after December 1, 2019, the Department shall each
9month deposit into the Aviation Fuel Sales Tax Refund Fund an
10amount estimated by the Department to be required for refunds
11of the 80% portion of the tax on aviation fuel under this Act.
12The Department shall only deposit moneys into the Aviation
13Fuel Sales Tax Refund Fund under this paragraph for so long as
14the revenue use requirements of 49 U.S.C. 47107(b) and 49
15U.S.C. 47133 are binding on the State.
16 Subject to payment of amounts into the Build Illinois Fund
17and the McCormick Place Expansion Project Fund pursuant to the
18preceding paragraphs or in any amendments thereto hereafter
19enacted, beginning July 1, 1993 and ending on September 30,
202013, the Department shall each month pay into the Illinois
21Tax Increment Fund 0.27% of 80% of the net revenue realized for
22the preceding month from the 6.25% general rate on the selling
23price of tangible personal property.
24 Subject to payment of amounts into the Build Illinois
25Fund, the McCormick Place Expansion Project Fund, and the
26Illinois Tax Increment Fund pursuant to the preceding

HB5225- 76 -LRB103 37315 HLH 67436 b
1paragraphs or in any amendments to this Section hereafter
2enacted, beginning on the first day of the first calendar
3month to occur on or after August 26, 2014 (the effective date
4of Public Act 98-1098), each month, from the collections made
5under Section 9 of the Use Tax Act, Section 9 of the Service
6Use Tax Act, Section 9 of the Service Occupation Tax Act, and
7Section 3 of the Retailers' Occupation Tax Act, the Department
8shall pay into the Tax Compliance and Administration Fund, to
9be used, subject to appropriation, to fund additional auditors
10and compliance personnel at the Department of Revenue, an
11amount equal to 1/12 of 5% of 80% of the cash receipts
12collected during the preceding fiscal year by the Audit Bureau
13of the Department under the Use Tax Act, the Service Use Tax
14Act, the Service Occupation Tax Act, the Retailers' Occupation
15Tax Act, and associated local occupation and use taxes
16administered by the Department.
17 Subject to payments of amounts into the Build Illinois
18Fund, the McCormick Place Expansion Project Fund, the Illinois
19Tax Increment Fund, and the Tax Compliance and Administration
20Fund as provided in this Section, beginning on July 1, 2018 the
21Department shall pay each month into the Downstate Public
22Transportation Fund the moneys required to be so paid under
23Section 2-3 of the Downstate Public Transportation Act.
24 Subject to successful execution and delivery of a
25public-private agreement between the public agency and private
26entity and completion of the civic build, beginning on July 1,

HB5225- 77 -LRB103 37315 HLH 67436 b
12023, of the remainder of the moneys received by the
2Department under the Use Tax Act, the Service Use Tax Act, the
3Service Occupation Tax Act, and this Act, the Department shall
4deposit the following specified deposits in the aggregate from
5collections under the Use Tax Act, the Service Use Tax Act, the
6Service Occupation Tax Act, and the Retailers' Occupation Tax
7Act, as required under Section 8.25g of the State Finance Act
8for distribution consistent with the Public-Private
9Partnership for Civic and Transit Infrastructure Project Act.
10The moneys received by the Department pursuant to this Act and
11required to be deposited into the Civic and Transit
12Infrastructure Fund are subject to the pledge, claim and
13charge set forth in Section 25-55 of the Public-Private
14Partnership for Civic and Transit Infrastructure Project Act.
15As used in this paragraph, "civic build", "private entity",
16"public-private agreement", and "public agency" have the
17meanings provided in Section 25-10 of the Public-Private
18Partnership for Civic and Transit Infrastructure Project Act.
19 Fiscal Year............................Total Deposit
20 2024....................................$200,000,000
21 2025....................................$206,000,000
22 2026....................................$212,200,000
23 2027....................................$218,500,000
24 2028....................................$225,100,000
25 2029....................................$288,700,000
26 2030....................................$298,900,000

HB5225- 78 -LRB103 37315 HLH 67436 b
1 2031....................................$309,300,000
2 2032....................................$320,100,000
3 2033....................................$331,200,000
4 2034....................................$341,200,000
5 2035....................................$351,400,000
6 2036....................................$361,900,000
7 2037....................................$372,800,000
8 2038....................................$384,000,000
9 2039....................................$395,500,000
10 2040....................................$407,400,000
11 2041....................................$419,600,000
12 2042....................................$432,200,000
13 2043....................................$445,100,000
14 Beginning July 1, 2021 and until July 1, 2022, subject to
15the payment of amounts into the County and Mass Transit
16District Fund, the Local Government Tax Fund, the Build
17Illinois Fund, the McCormick Place Expansion Project Fund, the
18Illinois Tax Increment Fund, and the Tax Compliance and
19Administration Fund as provided in this Section, the
20Department shall pay each month into the Road Fund the amount
21estimated to represent 16% of the net revenue realized from
22the taxes imposed on motor fuel and gasohol. Beginning July 1,
232022 and until July 1, 2023, subject to the payment of amounts
24into the County and Mass Transit District Fund, the Local
25Government Tax Fund, the Build Illinois Fund, the McCormick
26Place Expansion Project Fund, the Illinois Tax Increment Fund,

HB5225- 79 -LRB103 37315 HLH 67436 b
1and the Tax Compliance and Administration Fund as provided in
2this Section, the Department shall pay each month into the
3Road Fund the amount estimated to represent 32% of the net
4revenue realized from the taxes imposed on motor fuel and
5gasohol. Beginning July 1, 2023 and until July 1, 2024,
6subject to the payment of amounts into the County and Mass
7Transit District Fund, the Local Government Tax Fund, the
8Build Illinois Fund, the McCormick Place Expansion Project
9Fund, the Illinois Tax Increment Fund, and the Tax Compliance
10and Administration Fund as provided in this Section, the
11Department shall pay each month into the Road Fund the amount
12estimated to represent 48% of the net revenue realized from
13the taxes imposed on motor fuel and gasohol. Beginning July 1,
142024 and until July 1, 2025, subject to the payment of amounts
15into the County and Mass Transit District Fund, the Local
16Government Tax Fund, the Build Illinois Fund, the McCormick
17Place Expansion Project Fund, the Illinois Tax Increment Fund,
18and the Tax Compliance and Administration Fund as provided in
19this Section, the Department shall pay each month into the
20Road Fund the amount estimated to represent 64% of the net
21revenue realized from the taxes imposed on motor fuel and
22gasohol. Beginning on July 1, 2025, subject to the payment of
23amounts into the County and Mass Transit District Fund, the
24Local Government Tax Fund, the Build Illinois Fund, the
25McCormick Place Expansion Project Fund, the Illinois Tax
26Increment Fund, and the Tax Compliance and Administration Fund

HB5225- 80 -LRB103 37315 HLH 67436 b
1as provided in this Section, the Department shall pay each
2month into the Road Fund the amount estimated to represent 80%
3of the net revenue realized from the taxes imposed on motor
4fuel and gasohol. As used in this paragraph "motor fuel" has
5the meaning given to that term in Section 1.1 of the Motor Fuel
6Tax Law, and "gasohol" has the meaning given to that term in
7Section 3-40 of the Use Tax Act.
8 Of the remainder of the moneys received by the Department
9pursuant to this Act, 0.25% shall be paid into the Partners for
10Conservation Fund, 74.75% 75% shall be paid into the General
11Revenue Fund of the State treasury, Treasury and 25% shall be
12reserved in a special account and used only for the transfer to
13the Common School Fund as part of the monthly transfer from the
14General Revenue Fund in accordance with Section 8a of the
15State Finance Act.
16 The Department may, upon separate written notice to a
17taxpayer, require the taxpayer to prepare and file with the
18Department on a form prescribed by the Department within not
19less than 60 days after receipt of the notice an annual
20information return for the tax year specified in the notice.
21Such annual return to the Department shall include a statement
22of gross receipts as shown by the taxpayer's last federal
23Federal income tax return. If the total receipts of the
24business as reported in the federal Federal income tax return
25do not agree with the gross receipts reported to the
26Department of Revenue for the same period, the taxpayer shall

HB5225- 81 -LRB103 37315 HLH 67436 b
1attach to his annual return a schedule showing a
2reconciliation of the 2 amounts and the reasons for the
3difference. The taxpayer's annual return to the Department
4shall also disclose the cost of goods sold by the taxpayer
5during the year covered by such return, opening and closing
6inventories of such goods for such year, cost of goods used
7from stock or taken from stock and given away by the taxpayer
8during such year, pay roll information of the taxpayer's
9business during such year and any additional reasonable
10information which the Department deems would be helpful in
11determining the accuracy of the monthly, quarterly or annual
12returns filed by such taxpayer as hereinbefore provided for in
13this Section.
14 If the annual information return required by this Section
15is not filed when and as required, the taxpayer shall be liable
16as follows:
17 (i) Until January 1, 1994, the taxpayer shall be
18 liable for a penalty equal to 1/6 of 1% of the tax due from
19 such taxpayer under this Act during the period to be
20 covered by the annual return for each month or fraction of
21 a month until such return is filed as required, the
22 penalty to be assessed and collected in the same manner as
23 any other penalty provided for in this Act.
24 (ii) On and after January 1, 1994, the taxpayer shall
25 be liable for a penalty as described in Section 3-4 of the
26 Uniform Penalty and Interest Act.

HB5225- 82 -LRB103 37315 HLH 67436 b
1 The chief executive officer, proprietor, owner, or highest
2ranking manager shall sign the annual return to certify the
3accuracy of the information contained therein. Any person who
4willfully signs the annual return containing false or
5inaccurate information shall be guilty of perjury and punished
6accordingly. The annual return form prescribed by the
7Department shall include a warning that the person signing the
8return may be liable for perjury.
9 The foregoing portion of this Section concerning the
10filing of an annual information return shall not apply to a
11serviceman who is not required to file an income tax return
12with the United States Government.
13 As soon as possible after the first day of each month, upon
14certification of the Department of Revenue, the Comptroller
15shall order transferred and the Treasurer shall transfer from
16the General Revenue Fund to the Motor Fuel Tax Fund an amount
17equal to 1.7% of 80% of the net revenue realized under this Act
18for the second preceding month. Beginning April 1, 2000, this
19transfer is no longer required and shall not be made.
20 Net revenue realized for a month shall be the revenue
21collected by the State pursuant to this Act, less the amount
22paid out during that month as refunds to taxpayers for
23overpayment of liability.
24 For greater simplicity of administration, it shall be
25permissible for manufacturers, importers and wholesalers whose
26products are sold by numerous servicemen in Illinois, and who

HB5225- 83 -LRB103 37315 HLH 67436 b
1wish to do so, to assume the responsibility for accounting and
2paying to the Department all tax accruing under this Act with
3respect to such sales, if the servicemen who are affected do
4not make written objection to the Department to this
5arrangement.
6(Source: P.A. 102-700, eff. 4-19-22; 103-9, eff. 6-7-23;
7103-363, eff. 7-28-23; revised 9-25-23.)
8 Section 20. The Retailers' Occupation Tax Act is amended
9by changing 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
14retail in this State during the preceding calendar month shall
15file a return 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

HB5225- 84 -LRB103 37315 HLH 67436 b
1 services furnished, by him during such preceding calendar
2 month or 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
10 the preceding calendar month or quarter and upon the basis
11 of which the tax is imposed, including gross receipts on
12 food for human consumption that is to be consumed off the
13 premises where it is sold (other than alcoholic beverages,
14 food consisting of or infused with adult use cannabis,
15 soft drinks, and food that has been prepared for immediate
16 consumption) which were received during the preceding
17 calendar month or quarter and upon which tax would have
18 been due but for the 0% rate imposed under Public Act
19 102-700;
20 7. The amount of credit provided in Section 2d of this
21 Act;
22 8. The amount of tax due, including the amount of tax
23 that would have been due on food for human consumption
24 that is to be consumed off the premises where it is sold
25 (other than alcoholic beverages, food consisting of or
26 infused with adult use cannabis, soft drinks, and food

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1 that has been prepared for immediate consumption) but for
2 the 0% rate imposed under Public Act 102-700;
3 9. The signature of the taxpayer; and
4 10. Such other reasonable information as the
5 Department may require.
6 On and after January 1, 2018, except for returns required
7to be filed prior to January 1, 2023 for motor vehicles,
8watercraft, aircraft, and trailers that are required to be
9registered with an agency of this State, with respect to
10retailers whose annual gross receipts average $20,000 or more,
11all returns required to be filed pursuant to this Act shall be
12filed electronically. On and after January 1, 2023, with
13respect to retailers whose annual gross receipts average
14$20,000 or more, all returns required to be filed pursuant to
15this Act, including, but not limited to, returns for motor
16vehicles, watercraft, aircraft, and trailers that are required
17to be registered with an agency of this State, shall be filed
18electronically. Retailers who demonstrate that they do not
19have access to the Internet or demonstrate hardship in filing
20electronically may petition the Department to waive the
21electronic filing requirement.
22 If a taxpayer fails to sign a return within 30 days after
23the proper notice and demand for signature by the Department,
24the return shall be considered valid and any amount shown to be
25due on the return shall be deemed assessed.
26 Each return shall be accompanied by the statement of

HB5225- 86 -LRB103 37315 HLH 67436 b
1prepaid tax issued pursuant to Section 2e for which credit is
2claimed.
3 Prior to October 1, 2003, and on and after September 1,
42004, a retailer may accept a Manufacturer's Purchase Credit
5certification from a purchaser in satisfaction of Use Tax as
6provided in Section 3-85 of the Use Tax Act if the purchaser
7provides the appropriate documentation as required by Section
83-85 of the Use Tax Act. A Manufacturer's Purchase Credit
9certification, accepted by a retailer prior to October 1, 2003
10and on and after September 1, 2004 as provided in Section 3-85
11of the Use Tax Act, may be used by that retailer to satisfy
12Retailers' Occupation Tax liability in the amount claimed in
13the certification, not to exceed 6.25% of the receipts subject
14to tax from a qualifying purchase. A Manufacturer's Purchase
15Credit reported on any original or amended return filed under
16this Act after October 20, 2003 for reporting periods prior to
17September 1, 2004 shall be disallowed. Manufacturer's Purchase
18Credit reported on annual returns due on or after January 1,
192005 will be disallowed for periods prior to September 1,
202004. No Manufacturer's Purchase Credit may be used after
21September 30, 2003 through August 31, 2004 to satisfy any tax
22liability imposed under this Act, including any audit
23liability.
24 Beginning on July 1, 2023 and through December 31, 2032, a
25retailer may accept a Sustainable Aviation Fuel Purchase
26Credit certification from an air common carrier-purchaser in

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1satisfaction of Use Tax on aviation fuel as provided in
2Section 3-87 of the Use Tax Act if the purchaser provides the
3appropriate documentation as required by Section 3-87 of the
4Use Tax Act. A Sustainable Aviation Fuel Purchase Credit
5certification accepted by a retailer in accordance with this
6paragraph may be used by that retailer to satisfy Retailers'
7Occupation Tax liability (but not in satisfaction of penalty
8or interest) in the amount claimed in the certification, not
9to exceed 6.25% of the receipts subject to tax from a sale of
10aviation fuel. In addition, for a sale of aviation fuel to
11qualify to earn the Sustainable Aviation Fuel Purchase Credit,
12retailers must retain in their books and records a
13certification from the producer of the aviation fuel that the
14aviation fuel sold by the retailer and for which a sustainable
15aviation fuel purchase credit was earned meets the definition
16of sustainable aviation fuel under Section 3-87 of the Use Tax
17Act. The documentation must include detail sufficient for the
18Department to determine the number of gallons of sustainable
19aviation fuel sold.
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 2 two months of each calendar quarter, on or
26before the twentieth day of the following calendar month,

HB5225- 88 -LRB103 37315 HLH 67436 b
1stating:
2 1. The name of the seller;
3 2. The address of the principal place of business from
4 which he engages in the business of selling tangible
5 personal property at retail in this State;
6 3. The total amount of taxable receipts received by
7 him during the preceding calendar month from sales of
8 tangible personal property by him during such preceding
9 calendar month, including receipts from charge and time
10 sales, but less all deductions allowed by law;
11 4. The amount of credit provided in Section 2d of this
12 Act;
13 5. The amount of tax due; and
14 6. Such other reasonable information as the Department
15 may require.
16 Every person engaged in the business of selling aviation
17fuel at retail in this State during the preceding calendar
18month shall, instead of reporting and paying tax as otherwise
19required by this Section, report and pay such tax on a separate
20aviation fuel tax return. The requirements related to the
21return shall be as otherwise provided in this Section.
22Notwithstanding any other provisions of this Act to the
23contrary, retailers selling aviation fuel shall file all
24aviation fuel tax returns and shall make all aviation fuel tax
25payments by electronic means in the manner and form required
26by the Department. For purposes of this Section, "aviation

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

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1distributor, importing distributor, or manufacturer of
2alcoholic liquor must personally deliver, mail, or provide by
3electronic means to each retailer listed on the monthly
4statement a report containing a cumulative total of that
5distributor's, importing distributor's, or manufacturer's
6total sales of alcoholic liquor to that retailer no later than
7the 10th day of the month for the preceding month during which
8the transaction occurred. The distributor, importing
9distributor, or manufacturer shall notify the retailer as to
10the method by which the distributor, importing distributor, or
11manufacturer will provide the sales information. If the
12retailer is unable to receive the sales information by
13electronic means, the distributor, importing distributor, or
14manufacturer shall furnish the sales information by personal
15delivery or by mail. For purposes of this paragraph, the term
16"electronic means" includes, but is not limited to, the use of
17a secure Internet website, e-mail, or facsimile.
18 If a total amount of less than $1 is payable, refundable or
19creditable, such amount shall be disregarded if it is less
20than 50 cents and shall be increased to $1 if it is 50 cents or
21more.
22 Notwithstanding any other provision of this Act to the
23contrary, retailers subject to tax on cannabis shall file all
24cannabis tax returns and shall make all cannabis tax payments
25by electronic means in the manner and form required by the
26Department.

HB5225- 91 -LRB103 37315 HLH 67436 b
1 Beginning October 1, 1993, a taxpayer who has an average
2monthly tax liability of $150,000 or more shall make all
3payments required by rules of the Department by electronic
4funds transfer. Beginning October 1, 1994, a taxpayer who has
5an average monthly tax liability of $100,000 or more shall
6make all payments required by rules of the Department by
7electronic funds transfer. Beginning October 1, 1995, a
8taxpayer who has an average monthly tax liability of $50,000
9or more shall make all payments required by rules of the
10Department by electronic funds transfer. Beginning October 1,
112000, a taxpayer who has an annual tax liability of $200,000 or
12more shall make all payments required by rules of the
13Department by electronic funds transfer. The term "annual tax
14liability" shall be the sum of the taxpayer's liabilities
15under this Act, and under all other State and local occupation
16and use tax laws administered by the Department, for the
17immediately preceding calendar year. The term "average monthly
18tax liability" shall be the sum of the taxpayer's liabilities
19under this Act, and under all other State and local occupation
20and use tax laws administered by the Department, for the
21immediately preceding calendar year divided by 12. Beginning
22on October 1, 2002, a taxpayer who has a tax liability in the
23amount set forth in subsection (b) of Section 2505-210 of the
24Department of Revenue Law shall make all payments required by
25rules of the Department by electronic funds transfer.
26 Before August 1 of each year beginning in 1993, the

HB5225- 92 -LRB103 37315 HLH 67436 b
1Department shall notify all taxpayers required to make
2payments by electronic funds transfer. All taxpayers required
3to make payments by electronic funds transfer shall make those
4payments for a minimum of one year beginning on October 1.
5 Any taxpayer not required to make payments by electronic
6funds transfer may make payments by electronic funds transfer
7with the permission of the Department.
8 All taxpayers required to make payment by electronic funds
9transfer and any taxpayers authorized to voluntarily make
10payments by electronic funds transfer shall make those
11payments in the manner authorized by the Department.
12 The Department shall adopt such rules as are necessary to
13effectuate a program of electronic funds transfer and the
14requirements of this Section.
15 Any amount which is required to be shown or reported on any
16return or other document under this Act shall, if such amount
17is not a whole-dollar amount, be increased to the nearest
18whole-dollar amount in any case where the fractional part of a
19dollar is 50 cents or more, and decreased to the nearest
20whole-dollar amount where the fractional part of a dollar is
21less than 50 cents.
22 If the retailer is otherwise required to file a monthly
23return and if the retailer's average monthly tax liability to
24the Department does not exceed $200, the Department may
25authorize his returns to be filed on a quarter annual basis,
26with the return for January, February, and March of a given

HB5225- 93 -LRB103 37315 HLH 67436 b
1year being due by April 20 of such year; with the return for
2April, May, and June of a given year being due by July 20 of
3such year; with the return for July, August, and September of a
4given year being due by October 20 of such year, and with the
5return for October, November, and December of a given year
6being due by January 20 of the following year.
7 If the retailer is otherwise required to file a monthly or
8quarterly return and if the retailer's average monthly tax
9liability with the Department does not exceed $50, the
10Department may authorize his returns to be filed on an annual
11basis, with the return for a given year being due by January 20
12of the following year.
13 Such quarter annual and annual returns, as to form and
14substance, shall be subject to the same requirements as
15monthly returns.
16 Notwithstanding any other provision in this Act concerning
17the time within which a retailer may file his return, in the
18case of any retailer who ceases to engage in a kind of business
19which makes him responsible for filing returns under this Act,
20such retailer shall file a final return under this Act with the
21Department not more than one month after discontinuing such
22business.
23 Where the same person has more than one business
24registered with the Department under separate registrations
25under this Act, such person may not file each return that is
26due as a single return covering all such registered

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

HB5225- 95 -LRB103 37315 HLH 67436 b
1 In addition, with respect to motor vehicles, watercraft,
2aircraft, and trailers that are required to be registered with
3an agency of this State, every person who is engaged in the
4business of leasing or renting such items and who, in
5connection with such business, sells any such item to a
6retailer for the purpose of resale is, notwithstanding any
7other provision of this Section to the contrary, authorized to
8meet the return-filing requirement of this Act by reporting
9the transfer of all the aircraft, watercraft, motor vehicles,
10or trailers transferred for resale during a month to the
11Department on the same uniform invoice-transaction reporting
12return form on or before the 20th of the month following the
13month in which the transfer takes place. Notwithstanding any
14other provision of this Act to the contrary, all returns filed
15under this paragraph must be filed by electronic means in the
16manner and form as required by the Department.
17 Any retailer who sells only motor vehicles, watercraft,
18aircraft, or trailers that are required to be registered with
19an agency of this State, so that all retailers' occupation tax
20liability is required to be reported, and is reported, on such
21transaction reporting returns and who is not otherwise
22required to file monthly or quarterly returns, need not file
23monthly or quarterly returns. However, those retailers shall
24be required to file returns on an annual basis.
25 The transaction reporting return, in the case of motor
26vehicles or trailers that are required to be registered with

HB5225- 96 -LRB103 37315 HLH 67436 b
1an agency of this State, shall be the same document as the
2Uniform Invoice referred to in Section 5-402 of the Illinois
3Vehicle Code and must show the name and address of the seller;
4the name and address of the purchaser; the amount of the
5selling price including the amount allowed by the retailer for
6traded-in property, if any; the amount allowed by the retailer
7for the traded-in tangible personal property, if any, to the
8extent to which Section 1 of this Act allows an exemption for
9the value of traded-in property; the balance payable after
10deducting such trade-in allowance from the total selling
11price; the amount of tax due from the retailer with respect to
12such transaction; the amount of tax collected from the
13purchaser by the retailer on such transaction (or satisfactory
14evidence that such tax is not due in that particular instance,
15if that is claimed to be the fact); the place and date of the
16sale; a sufficient identification of the property sold; such
17other information as is required in Section 5-402 of the
18Illinois Vehicle Code, and such other information as the
19Department may reasonably require.
20 The transaction reporting return in the case of watercraft
21or aircraft must show the name and address of the seller; the
22name and address of the purchaser; the amount of the selling
23price including the amount allowed by the retailer for
24traded-in property, if any; the amount allowed by the retailer
25for the traded-in tangible personal property, if any, to the
26extent to which Section 1 of this Act allows an exemption for

HB5225- 97 -LRB103 37315 HLH 67436 b
1the value of traded-in property; the balance payable after
2deducting such trade-in allowance from the total selling
3price; the amount of tax due from the retailer with respect to
4such transaction; the amount of tax collected from the
5purchaser by the retailer on such transaction (or satisfactory
6evidence that such tax is not due in that particular instance,
7if that is claimed to be the fact); the place and date of the
8sale, a sufficient identification of the property sold, and
9such other information as the Department may reasonably
10require.
11 Such transaction reporting return shall be filed not later
12than 20 days after the day of delivery of the item that is
13being sold, but may be filed by the retailer at any time sooner
14than that if he chooses to do so. The transaction reporting
15return and tax remittance or proof of exemption from the
16Illinois use tax may be transmitted to the Department by way of
17the State agency with which, or State officer with whom the
18tangible personal property must be titled or registered (if
19titling or registration is required) if the Department and
20such agency or State officer determine that this procedure
21will expedite the processing of applications for title or
22registration.
23 With each such transaction reporting return, the retailer
24shall remit the proper amount of tax due (or shall submit
25satisfactory evidence that the sale is not taxable if that is
26the case), to the Department or its agents, whereupon the

HB5225- 98 -LRB103 37315 HLH 67436 b
1Department shall issue, in the purchaser's name, a use tax
2receipt (or a certificate of exemption if the Department is
3satisfied that the particular sale is tax exempt) which such
4purchaser may submit to the agency with which, or State
5officer with whom, he must title or register the tangible
6personal property that is involved (if titling or registration
7is required) in support of such purchaser's application for an
8Illinois certificate or other evidence of title or
9registration to such tangible personal property.
10 No retailer's failure or refusal to remit tax under this
11Act precludes a user, who has paid the proper tax to the
12retailer, from obtaining his certificate of title or other
13evidence of title or registration (if titling or registration
14is required) upon satisfying the Department that such user has
15paid the proper tax (if tax is due) to the retailer. The
16Department shall adopt appropriate rules to carry out the
17mandate of this paragraph.
18 If the user who would otherwise pay tax to the retailer
19wants the transaction reporting return filed and the payment
20of the tax or proof of exemption made to the Department before
21the retailer is willing to take these actions and such user has
22not paid the tax to the retailer, such user may certify to the
23fact of such delay by the retailer and may (upon the Department
24being satisfied of the truth of such certification) transmit
25the information required by the transaction reporting return
26and the remittance for tax or proof of exemption directly to

HB5225- 99 -LRB103 37315 HLH 67436 b
1the Department and obtain his tax receipt or exemption
2determination, in which event the transaction reporting return
3and tax remittance (if a tax payment was required) shall be
4credited by the Department to the proper retailer's account
5with the Department, but without the 2.1% or 1.75% discount
6provided for in this Section being allowed. When the user pays
7the tax directly to the Department, he shall pay the tax in the
8same amount and in the same form in which it would be remitted
9if the tax had been remitted to the Department by the retailer.
10 Refunds made by the seller during the preceding return
11period to purchasers, on account of tangible personal property
12returned to the seller, shall be allowed as a deduction under
13subdivision 5 of his monthly or quarterly return, as the case
14may be, in case the seller had theretofore included the
15receipts from the sale of such tangible personal property in a
16return filed by him and had paid the tax imposed by this Act
17with respect to such receipts.
18 Where the seller is a corporation, the return filed on
19behalf of such corporation shall be signed by the president,
20vice-president, secretary, or treasurer or by the properly
21accredited agent of such corporation.
22 Where the seller is a limited liability company, the
23return filed on behalf of the limited liability company shall
24be signed by a manager, member, or properly accredited agent
25of the limited liability company.
26 Except as provided in this Section, the retailer filing

HB5225- 100 -LRB103 37315 HLH 67436 b
1the return under this Section shall, at the time of filing such
2return, pay to the Department the amount of tax imposed by this
3Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
4on and after January 1, 1990, or $5 per calendar year,
5whichever is greater, which is allowed to reimburse the
6retailer for the expenses incurred in keeping records,
7preparing and filing returns, remitting the tax and supplying
8data to the Department on request. On and after January 1,
92021, a certified service provider, as defined in the Leveling
10the Playing Field for Illinois Retail Act, filing the return
11under this Section on behalf of a remote retailer shall, at the
12time of such return, pay to the Department the amount of tax
13imposed by this Act less a discount of 1.75%. A remote retailer
14using a certified service provider to file a return on its
15behalf, as provided in the Leveling the Playing Field for
16Illinois Retail Act, is not eligible for the discount. When
17determining the discount allowed under this Section, retailers
18shall include the amount of tax that would have been due at the
191% rate but for the 0% rate imposed under Public Act 102-700.
20When determining the discount allowed under this Section,
21retailers shall include the amount of tax that would have been
22due at the 6.25% rate but for the 1.25% rate imposed on sales
23tax holiday items under Public Act 102-700. The discount under
24this Section is not allowed for the 1.25% portion of taxes paid
25on aviation fuel that is subject to the revenue use
26requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. Any

HB5225- 101 -LRB103 37315 HLH 67436 b
1prepayment made pursuant to Section 2d of this Act shall be
2included in the amount on which such 2.1% or 1.75% discount is
3computed. In the case of retailers who report and pay the tax
4on a transaction by transaction basis, as provided in this
5Section, such discount shall be taken with each such tax
6remittance instead of when such retailer files his periodic
7return. The discount allowed under this Section is allowed
8only for returns that are filed in the manner required by this
9Act. The Department may disallow the discount for retailers
10whose certificate of registration is revoked at the time the
11return is filed, but only if the Department's decision to
12revoke the certificate of registration has become final.
13 Before October 1, 2000, if the taxpayer's average monthly
14tax liability to the Department under this Act, the Use Tax
15Act, the Service Occupation Tax Act, and the Service Use Tax
16Act, excluding any liability for prepaid sales tax to be
17remitted in accordance with Section 2d of this Act, was
18$10,000 or more during the preceding 4 complete calendar
19quarters, he shall file a return with the Department each
20month by the 20th day of the month next following the month
21during which such tax liability is incurred and shall make
22payments to the Department on or before the 7th, 15th, 22nd and
23last day of the month during which such liability is incurred.
24On and after October 1, 2000, if the taxpayer's average
25monthly tax liability to the Department under this Act, the
26Use Tax Act, the Service Occupation Tax Act, and the Service

HB5225- 102 -LRB103 37315 HLH 67436 b
1Use Tax Act, excluding any liability for prepaid sales tax to
2be remitted in accordance with Section 2d of this Act, was
3$20,000 or more during the preceding 4 complete calendar
4quarters, he shall file a return with the Department each
5month by the 20th day of the month next following the month
6during which such tax liability is incurred and shall make
7payment to the Department on or before the 7th, 15th, 22nd and
8last day of the month during which such liability is incurred.
9If the month during which such tax liability is incurred began
10prior to January 1, 1985, each payment shall be in an amount
11equal to 1/4 of the taxpayer's actual liability for the month
12or an amount set by the Department not to exceed 1/4 of the
13average monthly liability of the taxpayer to the Department
14for the preceding 4 complete calendar quarters (excluding the
15month of highest liability and the month of lowest liability
16in such 4 quarter period). If the month during which such tax
17liability is incurred begins on or after January 1, 1985 and
18prior to January 1, 1987, each payment shall be in an amount
19equal to 22.5% of the taxpayer's actual liability for the
20month or 27.5% of the taxpayer's liability for the same
21calendar month of the preceding year. If the month during
22which such tax liability is incurred begins on or after
23January 1, 1987 and prior to January 1, 1988, each payment
24shall be in an amount equal to 22.5% of the taxpayer's actual
25liability for the month or 26.25% of the taxpayer's liability
26for the same calendar month of the preceding year. If the month

HB5225- 103 -LRB103 37315 HLH 67436 b
1during which such tax liability is incurred begins on or after
2January 1, 1988, and prior to January 1, 1989, or begins on or
3after January 1, 1996, each payment shall be in an amount equal
4to 22.5% of the taxpayer's actual liability for the month or
525% of the taxpayer's liability for the same calendar month of
6the preceding year. If the month during which such tax
7liability is incurred begins on or after January 1, 1989, and
8prior to January 1, 1996, each payment shall be in an amount
9equal to 22.5% of the taxpayer's actual liability for the
10month or 25% of the taxpayer's liability for the same calendar
11month of the preceding year or 100% of the taxpayer's actual
12liability for the quarter monthly reporting period. The amount
13of such quarter monthly payments shall be credited against the
14final tax liability of the taxpayer's return for that month.
15Before October 1, 2000, once applicable, the requirement of
16the making of quarter monthly payments to the Department by
17taxpayers having an average monthly tax liability of $10,000
18or more as determined in the manner provided above shall
19continue until such taxpayer's average monthly liability to
20the Department during the preceding 4 complete calendar
21quarters (excluding the month of highest liability and the
22month of lowest liability) is less than $9,000, or until such
23taxpayer's average monthly liability to the Department as
24computed for each calendar quarter of the 4 preceding complete
25calendar quarter period is less than $10,000. However, if a
26taxpayer can show the Department that a substantial change in

HB5225- 104 -LRB103 37315 HLH 67436 b
1the taxpayer's business has occurred which causes the taxpayer
2to anticipate that his average monthly tax liability for the
3reasonably foreseeable future will fall below the $10,000
4threshold stated above, then such taxpayer may petition the
5Department for a change in such taxpayer's reporting status.
6On and after October 1, 2000, once applicable, the requirement
7of the making of quarter monthly payments to the Department by
8taxpayers having an average monthly tax liability of $20,000
9or more as determined in the manner provided above shall
10continue until such taxpayer's average monthly liability to
11the Department during the preceding 4 complete calendar
12quarters (excluding the month of highest liability and the
13month of lowest liability) is less than $19,000 or until such
14taxpayer's average monthly liability to the Department as
15computed for each calendar quarter of the 4 preceding complete
16calendar quarter period is less than $20,000. However, if a
17taxpayer can show the Department that a substantial change in
18the taxpayer's business has occurred which causes the taxpayer
19to anticipate that his average monthly tax liability for the
20reasonably foreseeable future will fall below the $20,000
21threshold stated above, then such taxpayer may petition the
22Department for a change in such taxpayer's reporting status.
23The Department shall change such taxpayer's reporting status
24unless it finds that such change is seasonal in nature and not
25likely to be long term. Quarter monthly payment status shall
26be determined under this paragraph as if the rate reduction to

HB5225- 105 -LRB103 37315 HLH 67436 b
10% in Public Act 102-700 on food for human consumption that is
2to be consumed off the premises where it is sold (other than
3alcoholic beverages, food consisting of or infused with adult
4use cannabis, soft drinks, and food that has been prepared for
5immediate consumption) had not occurred. For quarter monthly
6payments due under this paragraph on or after July 1, 2023 and
7through June 30, 2024, "25% of the taxpayer's liability for
8the same calendar month of the preceding year" shall be
9determined as if the rate reduction to 0% in Public Act 102-700
10had not occurred. Quarter monthly payment status shall be
11determined under this paragraph as if the rate reduction to
121.25% in Public Act 102-700 on sales tax holiday items had not
13occurred. For quarter monthly payments due on or after July 1,
142023 and through June 30, 2024, "25% of the taxpayer's
15liability for the same calendar month of the preceding year"
16shall be determined as if the rate reduction to 1.25% in Public
17Act 102-700 on sales tax holiday items had not occurred. If any
18such quarter monthly payment is not paid at the time or in the
19amount required by this Section, then the taxpayer shall be
20liable for penalties and interest on the difference between
21the minimum amount due as a payment and the amount of such
22quarter monthly payment actually and timely paid, except
23insofar as the taxpayer has previously made payments for that
24month to the Department in excess of the minimum payments
25previously due as provided in this Section. The Department
26shall make reasonable rules and regulations to govern the

HB5225- 106 -LRB103 37315 HLH 67436 b
1quarter monthly payment amount and quarter monthly payment
2dates for taxpayers who file on other than a calendar monthly
3basis.
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
15September 1, 1985 (the effective date of Public Act 84-221),
16each payment shall be in an amount not less than 22.5% of the
17taxpayer's actual liability under Section 2d. If the month
18during which such tax liability is incurred begins on or after
19January 1, 1986, each payment shall be in an amount equal to
2022.5% of the taxpayer's actual liability for the month or
2127.5% of the taxpayer's liability for the same calendar month
22of the preceding calendar year. If the month during which such
23tax liability is incurred begins on or after January 1, 1987,
24each payment shall be in an amount equal to 22.5% of the
25taxpayer's actual liability for the month or 26.25% of the
26taxpayer's liability for the same calendar month of the

HB5225- 107 -LRB103 37315 HLH 67436 b
1preceding year. The amount of such quarter monthly payments
2shall be credited against the final tax liability of the
3taxpayer's return for that month filed under this Section or
4Section 2f, as the case may be. Once applicable, the
5requirement of the making of quarter monthly payments to the
6Department pursuant to this paragraph shall continue until
7such taxpayer's average monthly prepaid tax collections during
8the preceding 2 complete calendar quarters is $25,000 or less.
9If any such quarter monthly payment is not paid at the time or
10in the amount required, the taxpayer shall be liable for
11penalties and interest on such difference, except insofar as
12the taxpayer has previously made payments for that month in
13excess of the minimum payments previously due.
14 The provisions of this paragraph apply on and after
15October 1, 2001. Without regard to whether a taxpayer is
16required to make quarter monthly payments as specified above,
17any taxpayer who is required by Section 2d of this Act to
18collect and remit prepaid taxes and has collected prepaid
19taxes that average in excess of $20,000 per month during the
20preceding 4 complete calendar quarters shall file a return
21with the Department as required by Section 2f and shall make
22payments to the Department on or before the 7th, 15th, 22nd,
23and last day of the month during which the liability is
24incurred. Each payment shall be in an amount equal to 22.5% of
25the taxpayer's actual liability for the month or 25% of the
26taxpayer's liability for the same calendar month of the

HB5225- 108 -LRB103 37315 HLH 67436 b
1preceding year. The amount of the quarter monthly payments
2shall be credited against the final tax liability of the
3taxpayer's return for that month filed under this Section or
4Section 2f, as the case may be. Once applicable, the
5requirement of the making of quarter monthly payments to the
6Department pursuant to this paragraph shall continue until the
7taxpayer's average monthly prepaid tax collections during the
8preceding 4 complete calendar quarters (excluding the month of
9highest liability and the month of lowest liability) is less
10than $19,000 or until such taxpayer's average monthly
11liability to the Department as computed for each calendar
12quarter of the 4 preceding complete calendar quarters is less
13than $20,000. If any such quarter monthly payment is not paid
14at the time or in the amount required, the taxpayer shall be
15liable for penalties and interest on such difference, except
16insofar as the taxpayer has previously made payments for that
17month in excess of the minimum payments previously 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

HB5225- 109 -LRB103 37315 HLH 67436 b
1Act, in 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
102.1% and 1.75% vendor's discount shall be reduced by 2.1% or
111.75% of the difference between the credit taken and that
12actually due, and that taxpayer shall be liable for penalties
13and interest 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 for 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 imposed under
23this Act.
24 Beginning January 1, 1990, each month the Department shall
25pay into the County and Mass Transit District Fund, a special
26fund in the State treasury which is hereby created, 4% of the

HB5225- 110 -LRB103 37315 HLH 67436 b
1net revenue realized for the preceding month from the 6.25%
2general rate other than aviation fuel sold on or after
3December 1, 2019. This exception for aviation fuel only
4applies for so long as the revenue use requirements of 49
5U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
6 Beginning August 1, 2000, each month the Department shall
7pay into the County and Mass Transit District Fund 20% of the
8net revenue realized for the preceding month from the 1.25%
9rate on the selling price of motor fuel and gasohol. If, in any
10month, the tax on sales tax holiday items, as defined in
11Section 2-8, is imposed at the rate of 1.25%, then the
12Department shall pay 20% of the net revenue realized for that
13month from the 1.25% rate on the selling price of sales tax
14holiday items into the County and Mass Transit District Fund.
15 Beginning January 1, 1990, each month the Department shall
16pay into the Local Government Tax Fund 16% of the net revenue
17realized for the preceding month from the 6.25% general rate
18on the selling price of tangible personal property other than
19aviation fuel sold on or after December 1, 2019. This
20exception for aviation fuel only applies for so long as the
21revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2247133 are binding on the State.
23 For aviation fuel sold on or after December 1, 2019, each
24month the Department shall pay into the State Aviation Program
25Fund 20% of the net revenue realized for the preceding month
26from the 6.25% general rate on the selling price of aviation

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1fuel, less an amount estimated by the Department to be
2required for refunds of the 20% portion of the tax on aviation
3fuel under this Act, which amount shall be deposited into the
4Aviation Fuel Sales Tax Refund Fund. The Department shall only
5pay moneys into the State Aviation Program Fund and the
6Aviation Fuel Sales Tax Refund Fund under this Act for so long
7as the revenue use requirements of 49 U.S.C. 47107(b) and 49
8U.S.C. 47133 are binding on the State.
9 Beginning August 1, 2000, each month the Department shall
10pay into the Local Government Tax Fund 80% of the net revenue
11realized for the preceding month from the 1.25% rate on the
12selling price of motor fuel and gasohol. If, in any month, the
13tax on sales tax holiday items, as defined in Section 2-8, is
14imposed at the rate of 1.25%, then the Department shall pay 80%
15of the net revenue realized for that month from the 1.25% rate
16on the selling price of sales tax holiday items into the Local
17Government Tax Fund.
18 Beginning October 1, 2009, each month the Department shall
19pay into the Capital Projects Fund an amount that is equal to
20an amount estimated by the Department to represent 80% of the
21net revenue realized for the preceding month from the sale of
22candy, grooming and hygiene products, and soft drinks that had
23been taxed at a rate of 1% prior to September 1, 2009 but that
24are now taxed at 6.25%.
25 Beginning July 1, 2011, each month the Department shall
26pay into the Clean Air Act Permit Fund 80% of the net revenue

HB5225- 112 -LRB103 37315 HLH 67436 b
1realized for the preceding month from the 6.25% general rate
2on the selling price of sorbents used in Illinois in the
3process of sorbent injection as used to comply with the
4Environmental Protection Act or the federal Clean Air Act, but
5the total payment into the Clean Air Act Permit Fund under this
6Act and the Use Tax Act shall not exceed $2,000,000 in any
7fiscal year.
8 Beginning July 1, 2013, each month the Department shall
9pay into the Underground Storage Tank Fund from the proceeds
10collected under this Act, the Use Tax Act, the Service Use Tax
11Act, and the Service Occupation Tax Act an amount equal to the
12average monthly deficit in the Underground Storage Tank Fund
13during the prior year, as certified annually by the Illinois
14Environmental Protection Agency, but the total payment into
15the Underground Storage Tank Fund under this Act, the Use Tax
16Act, the Service Use Tax Act, and the Service Occupation Tax
17Act shall not exceed $18,000,000 in any State fiscal year. As
18used in this paragraph, the "average monthly deficit" shall be
19equal to the difference between the average monthly claims for
20payment by the fund and the average monthly revenues deposited
21into the fund, excluding payments made pursuant to this
22paragraph.
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, the Service Occupation Tax Act, and this Act, each
26month the Department shall deposit $500,000 into the State

HB5225- 113 -LRB103 37315 HLH 67436 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 this Act,
10Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
11Act, and Section 9 of the Service Occupation Tax Act, such Acts
12being hereinafter called the "Tax Acts" and such aggregate of
132.2% or 3.8%, as the case may be, of moneys being hereinafter
14called the "Tax Act Amount", and (2) the amount transferred to
15the Build Illinois Fund from the State and Local Sales Tax
16Reform Fund shall be less than the Annual Specified Amount (as
17hereinafter defined), an amount equal to the difference shall
18be immediately paid into the Build Illinois Fund from other
19moneys received by the Department pursuant to the Tax Acts;
20the "Annual Specified Amount" means the amounts specified
21below for fiscal years 1986 through 1993:
22Fiscal YearAnnual Specified Amount
231986$54,800,000
241987$76,650,000
251988$80,480,000
261989$88,510,000

HB5225- 114 -LRB103 37315 HLH 67436 b
11990$115,330,000
21991$145,470,000
31992$182,730,000
41993$206,520,000;
5and means the Certified Annual Debt Service Requirement (as
6defined in Section 13 of the Build Illinois Bond Act) or the
7Tax Act Amount, whichever is greater, for fiscal year 1994 and
8each fiscal year thereafter; and further provided, that if on
9the last business day of any month the sum of (1) the Tax Act
10Amount required to be deposited into the Build Illinois Bond
11Account in the Build Illinois Fund during such month and (2)
12the amount transferred to the Build Illinois Fund from the
13State and Local Sales Tax Reform Fund shall have been less than
141/12 of the Annual Specified Amount, an amount equal to the
15difference shall be immediately paid into the Build Illinois
16Fund from other moneys received by the Department pursuant to
17the Tax Acts; and, further provided, that in no event shall the
18payments required under the preceding proviso result in
19aggregate payments into the Build Illinois Fund pursuant to
20this clause (b) for any fiscal year in excess of the greater of
21(i) the Tax Act Amount or (ii) the Annual Specified Amount for
22such fiscal year. The amounts payable into the Build Illinois
23Fund under clause (b) of the first sentence in this paragraph
24shall be payable only until such time as the aggregate amount
25on deposit under each trust indenture securing Bonds issued
26and outstanding pursuant to the Build Illinois Bond Act is

HB5225- 115 -LRB103 37315 HLH 67436 b
1sufficient, taking into account any future investment income,
2to fully provide, in accordance with such indenture, for the
3defeasance of or the payment of the principal of, premium, if
4any, and interest on the Bonds secured by such indenture and on
5any Bonds expected to be issued thereafter and all fees and
6costs payable with respect thereto, all as certified by the
7Director of the Bureau of the Budget (now Governor's Office of
8Management and Budget). If on the last business day of any
9month in which Bonds are outstanding pursuant to the Build
10Illinois Bond Act, the aggregate of moneys deposited in the
11Build Illinois Bond Account in the Build Illinois Fund in such
12month shall be less than the amount required to be transferred
13in such month from the Build Illinois Bond Account to the Build
14Illinois Bond Retirement and Interest Fund pursuant to Section
1513 of the Build Illinois Bond Act, an amount equal to such
16deficiency shall be immediately paid from other moneys
17received by the Department pursuant to the Tax Acts to the
18Build Illinois Fund; provided, however, that any amounts paid
19to the Build Illinois Fund in any fiscal year pursuant to this
20sentence shall be deemed to constitute payments pursuant to
21clause (b) of the first sentence of this paragraph and shall
22reduce the amount otherwise payable for such fiscal year
23pursuant to that clause (b). The moneys received by the
24Department pursuant to this Act and required to be deposited
25into the Build Illinois Fund are subject to the pledge, claim
26and charge set forth in Section 12 of the Build Illinois Bond

HB5225- 116 -LRB103 37315 HLH 67436 b
1Act.
2 Subject to payment of amounts into the Build Illinois Fund
3as provided in the preceding paragraph or in any amendment
4thereto hereafter enacted, the following specified monthly
5installment of the amount requested in the certificate of the
6Chairman of the Metropolitan Pier and Exposition Authority
7provided under Section 8.25f of the State Finance Act, but not
8in excess of sums designated as "Total Deposit", shall be
9deposited in the aggregate from collections under Section 9 of
10the Use Tax Act, Section 9 of the Service Use Tax Act, Section
119 of the Service Occupation Tax Act, and Section 3 of the
12Retailers' Occupation Tax Act into the McCormick Place
13Expansion Project Fund in the specified fiscal years.
14Fiscal YearTotal Deposit
151993 $0
161994 53,000,000
171995 58,000,000
181996 61,000,000
191997 64,000,000
201998 68,000,000
211999 71,000,000
222000 75,000,000
232001 80,000,000
242002 93,000,000
252003 99,000,000
262004103,000,000

HB5225- 117 -LRB103 37315 HLH 67436 b
12005108,000,000
22006113,000,000
32007119,000,000
42008126,000,000
52009132,000,000
62010139,000,000
72011146,000,000
82012153,000,000
92013161,000,000
102014170,000,000
112015179,000,000
122016189,000,000
132017199,000,000
142018210,000,000
152019221,000,000
162020233,000,000
172021300,000,000
182022300,000,000
192023300,000,000
202024 300,000,000
212025 300,000,000
222026 300,000,000
232027 375,000,000
242028 375,000,000
252029 375,000,000
262030 375,000,000

HB5225- 118 -LRB103 37315 HLH 67436 b
12031 375,000,000
22032 375,000,000
32033375,000,000
42034375,000,000
52035375,000,000
62036450,000,000
7and
8each fiscal year
9thereafter that bonds
10are outstanding under
11Section 13.2 of the
12Metropolitan Pier and
13Exposition Authority Act,
14but not after fiscal year 2060.
15 Beginning July 20, 1993 and in each month of each fiscal
16year thereafter, one-eighth of the amount requested in the
17certificate of the Chairman of the Metropolitan Pier and
18Exposition Authority for that fiscal year, less the amount
19deposited into the McCormick Place Expansion Project Fund by
20the State Treasurer in the respective month under subsection
21(g) of Section 13 of the Metropolitan Pier and Exposition
22Authority Act, plus cumulative deficiencies in the deposits
23required under this Section for previous months and years,
24shall be deposited into the McCormick Place Expansion Project
25Fund, until the full amount requested for the fiscal year, but
26not in excess of the amount specified above as "Total

HB5225- 119 -LRB103 37315 HLH 67436 b
1Deposit", has been deposited.
2 Subject to payment of amounts into the Capital Projects
3Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
4and the McCormick Place Expansion Project Fund pursuant to the
5preceding paragraphs or in any amendments thereto hereafter
6enacted, for aviation fuel sold on or after December 1, 2019,
7the Department shall each month deposit into the Aviation Fuel
8Sales Tax Refund Fund an amount estimated by the Department to
9be required for refunds of the 80% portion of the tax on
10aviation fuel under this Act. The Department shall only
11deposit moneys into the Aviation Fuel Sales Tax Refund Fund
12under this paragraph for so long as the revenue use
13requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
14binding on the State.
15 Subject to payment of amounts into the Build Illinois Fund
16and the McCormick Place Expansion Project Fund pursuant to the
17preceding paragraphs or in any amendments thereto hereafter
18enacted, beginning July 1, 1993 and ending on September 30,
192013, the Department shall each month pay into the Illinois
20Tax Increment Fund 0.27% of 80% of the net revenue realized for
21the preceding month from the 6.25% general rate on the selling
22price of tangible personal property.
23 Subject to payment of amounts into the Build Illinois
24Fund, the McCormick Place Expansion Project Fund, and the
25Illinois Tax Increment Fund pursuant to the preceding
26paragraphs or in any amendments to this Section hereafter

HB5225- 120 -LRB103 37315 HLH 67436 b
1enacted, beginning on the first day of the first calendar
2month to occur on or after August 26, 2014 (the effective date
3of Public Act 98-1098), each month, from the collections made
4under Section 9 of the Use Tax Act, Section 9 of the Service
5Use Tax Act, Section 9 of the Service Occupation Tax Act, and
6Section 3 of the Retailers' Occupation Tax Act, the Department
7shall pay into the Tax Compliance and Administration Fund, to
8be used, subject to appropriation, to fund additional auditors
9and compliance personnel at the Department of Revenue, an
10amount equal to 1/12 of 5% of 80% of the cash receipts
11collected during the preceding fiscal year by the Audit Bureau
12of the Department under the Use Tax Act, the Service Use Tax
13Act, the Service Occupation Tax Act, the Retailers' Occupation
14Tax Act, and associated local occupation and use taxes
15administered by the Department.
16 Subject to payments of amounts into the Build Illinois
17Fund, the McCormick Place Expansion Project Fund, the Illinois
18Tax Increment Fund, the Energy Infrastructure Fund, and the
19Tax Compliance and Administration Fund as provided in this
20Section, beginning on July 1, 2018 the Department shall pay
21each month into the Downstate Public Transportation Fund the
22moneys required to be so paid under Section 2-3 of the
23Downstate Public Transportation Act.
24 Subject to successful execution and delivery of a
25public-private agreement between the public agency and private
26entity and completion of the civic build, beginning on July 1,

HB5225- 121 -LRB103 37315 HLH 67436 b
12023, of the remainder of the moneys received by the
2Department under the Use Tax Act, the Service Use Tax Act, the
3Service Occupation Tax Act, and this Act, the Department shall
4deposit the following specified deposits in the aggregate from
5collections under the Use Tax Act, the Service Use Tax Act, the
6Service Occupation Tax Act, and the Retailers' Occupation Tax
7Act, as required under Section 8.25g of the State Finance Act
8for distribution consistent with the Public-Private
9Partnership for Civic and Transit Infrastructure Project Act.
10The moneys received by the Department pursuant to this Act and
11required to be deposited into the Civic and Transit
12Infrastructure Fund are subject to the pledge, claim and
13charge set forth in Section 25-55 of the Public-Private
14Partnership for Civic and Transit Infrastructure Project Act.
15As used in this paragraph, "civic build", "private entity",
16"public-private agreement", and "public agency" have the
17meanings provided in Section 25-10 of the Public-Private
18Partnership for Civic and Transit Infrastructure Project Act.
19 Fiscal Year.............................Total Deposit
20 2024.....................................$200,000,000
21 2025....................................$206,000,000
22 2026....................................$212,200,000
23 2027....................................$218,500,000
24 2028....................................$225,100,000
25 2029....................................$288,700,000
26 2030....................................$298,900,000

HB5225- 122 -LRB103 37315 HLH 67436 b
1 2031....................................$309,300,000
2 2032....................................$320,100,000
3 2033....................................$331,200,000
4 2034....................................$341,200,000
5 2035....................................$351,400,000
6 2036....................................$361,900,000
7 2037....................................$372,800,000
8 2038....................................$384,000,000
9 2039....................................$395,500,000
10 2040....................................$407,400,000
11 2041....................................$419,600,000
12 2042....................................$432,200,000
13 2043....................................$445,100,000
14 Beginning July 1, 2021 and until July 1, 2022, subject to
15the payment of amounts into the County and Mass Transit
16District Fund, the Local Government Tax Fund, the Build
17Illinois Fund, the McCormick Place Expansion Project Fund, the
18Illinois Tax Increment Fund, and the Tax Compliance and
19Administration Fund as provided in this Section, the
20Department shall pay each month into the Road Fund the amount
21estimated to represent 16% of the net revenue realized from
22the taxes imposed on motor fuel and gasohol. Beginning July 1,
232022 and until July 1, 2023, subject to the payment of amounts
24into the County and Mass Transit District Fund, the Local
25Government Tax Fund, the Build Illinois Fund, the McCormick
26Place Expansion Project Fund, the Illinois Tax Increment Fund,

HB5225- 123 -LRB103 37315 HLH 67436 b
1and the Tax Compliance and Administration Fund as provided in
2this Section, the Department shall pay each month into the
3Road Fund the amount estimated to represent 32% of the net
4revenue realized from the taxes imposed on motor fuel and
5gasohol. Beginning July 1, 2023 and until July 1, 2024,
6subject to the payment of amounts into the County and Mass
7Transit District Fund, the Local Government Tax Fund, the
8Build Illinois Fund, the McCormick Place Expansion Project
9Fund, the Illinois Tax Increment Fund, and the Tax Compliance
10and Administration Fund as provided in this Section, the
11Department shall pay each month into the Road Fund the amount
12estimated to represent 48% of the net revenue realized from
13the taxes imposed on motor fuel and gasohol. Beginning July 1,
142024 and until July 1, 2025, subject to the payment of amounts
15into the County and Mass Transit District Fund, the Local
16Government Tax Fund, the Build Illinois Fund, the McCormick
17Place Expansion Project Fund, the Illinois Tax Increment Fund,
18and the Tax Compliance and Administration Fund as provided in
19this Section, the Department shall pay each month into the
20Road Fund the amount estimated to represent 64% of the net
21revenue realized from the taxes imposed on motor fuel and
22gasohol. Beginning on July 1, 2025, subject to the payment of
23amounts into the County and Mass Transit District Fund, the
24Local Government Tax Fund, the Build Illinois Fund, the
25McCormick Place Expansion Project Fund, the Illinois Tax
26Increment Fund, and the Tax Compliance and Administration Fund

HB5225- 124 -LRB103 37315 HLH 67436 b
1as provided in this Section, the Department shall pay each
2month into the Road Fund the amount estimated to represent 80%
3of the net revenue realized from the taxes imposed on motor
4fuel and gasohol. As used in this paragraph "motor fuel" has
5the meaning given to that term in Section 1.1 of the Motor Fuel
6Tax Law, and "gasohol" has the meaning given to that term in
7Section 3-40 of the Use Tax Act.
8 Of the remainder of the moneys received by the Department
9pursuant to this Act, 0.25% shall be paid into the Partners for
10Conservation Fund, 74.75% 75% thereof shall be paid into the
11State treasury, and 25% shall be reserved in a special account
12and used only for the transfer to the Common School Fund as
13part of the 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
22Federal income tax return. If the total receipts of the
23business as reported in the federal Federal income tax return
24do not agree with the gross receipts reported to the
25Department of Revenue for the same period, the retailer shall
26attach to his annual return a schedule showing a

HB5225- 125 -LRB103 37315 HLH 67436 b
1reconciliation of the 2 amounts and the reasons for the
2difference. The retailer's annual return to the Department
3shall also disclose the cost of goods sold by the retailer
4during the year covered by such return, opening and closing
5inventories of such goods for such year, costs of goods used
6from stock or taken from stock and given away by the retailer
7during such year, payroll information of the retailer's
8business during such year and any additional reasonable
9information which the Department deems would be helpful in
10determining the accuracy of the monthly, quarterly, or annual
11returns filed by such retailer as provided for in this
12Section.
13 If the annual information return required by this Section
14is not filed when and as required, the taxpayer shall be liable
15as follows:
16 (i) Until January 1, 1994, the taxpayer shall be
17 liable for a penalty equal to 1/6 of 1% of the tax due from
18 such taxpayer under this Act during the period to be
19 covered by the annual return for each month or fraction of
20 a month until such return is filed as required, the
21 penalty to be assessed and collected in the same manner as
22 any other penalty provided for in this Act.
23 (ii) On and after January 1, 1994, the taxpayer shall
24 be liable for a penalty as described in Section 3-4 of the
25 Uniform Penalty and Interest Act.
26 The chief executive officer, proprietor, owner, or highest

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

HB5225- 127 -LRB103 37315 HLH 67436 b
1Department all tax accruing under this Act with respect to
2such sales, if the retailers who are affected do not make
3written objection to the Department to this arrangement.
4 Any person who promotes, organizes, or provides retail
5selling space for concessionaires or other types of sellers at
6the Illinois State Fair, DuQuoin State Fair, county fairs,
7local fairs, art shows, flea markets, and similar exhibitions
8or events, including any transient merchant as defined by
9Section 2 of the Transient Merchant Act of 1987, is required to
10file a report with the Department providing the name of the
11merchant's business, the name of the person or persons engaged
12in merchant's business, the permanent address and Illinois
13Retailers Occupation Tax Registration Number of the merchant,
14the dates and location of the event, and other reasonable
15information that the Department may require. The report must
16be filed not later than the 20th day of the month next
17following the month during which the event with retail sales
18was held. Any person who fails to file a report required by
19this Section commits a business offense and is subject to a
20fine not to exceed $250.
21 Any person engaged in the business of selling tangible
22personal property at retail as a concessionaire or other type
23of seller at the Illinois State Fair, county fairs, art shows,
24flea markets, and similar exhibitions or events, or any
25transient merchants, as defined by Section 2 of the Transient
26Merchant Act of 1987, may be required to make a daily report of

HB5225- 128 -LRB103 37315 HLH 67436 b
1the amount of such sales to the Department and to make a daily
2payment of the full amount of tax due. The Department shall
3impose this requirement when it finds that there is a
4significant risk of loss of revenue to the State at such an
5exhibition or event. Such a finding shall be based on evidence
6that a substantial number of concessionaires or other sellers
7who are not residents of Illinois will be engaging in the
8business of selling tangible personal property at retail at
9the exhibition or event, or other evidence of a significant
10risk of loss of revenue to the State. The Department shall
11notify concessionaires and other sellers affected by the
12imposition of this requirement. In the absence of notification
13by the Department, the concessionaires and other sellers shall
14file their returns as otherwise required in this Section.
15(Source: P.A. 102-634, eff. 8-27-21; 102-700, Article 60,
16Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
1765-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
181-1-23; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-363,
19eff. 7-28-23; revised 9-27-23.)
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