Bill Text: IL SB0485 | 2019-2020 | 101st General Assembly | Engrossed

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Bill Title: Amends the Metropolitan Pier and Exposition Authority Act. Changes the name of the Act and Authority to the Metropolitan Public Exposition Authority Act and the Metropolitan Public Exposition Authority. Provides that the Authority may enter into installment payments contracts or lease purchase agreements for specified purposes. In provisions regarding the Metropolitan Public Exposition Authority's ability to levy taxes on persons engaged in the business of selling tangible personal property at retail, changes the areas in which the tax may be imposed and prohibits the tax from being imposed on any food, alcoholic beverage, or soft drink sold at a stadium or arena having a seating capacity in excess of 20,000 and used primarily for the purpose of holding sports and amusement events. Increases specified bonding authority of the Authority from $2,850,000,000 to $3,450,000,000. Increases the minimum contract amount requiring a contract to be competitively bid or require a request for proposal. Makes other changes relating to minority-owned, women-owned, and veteran-owned businesses and contractors, contracts for professional services, and contracts entered into pursuant to the Governmental Joint Purchasing Act. Amends various Acts, Laws, and Codes making conforming changes concerning the Act's title and Authority's name. Amends the State Finance Act, Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act. Increases the amounts that may be deposited into the McCormick Place Expansion Project Fund through the year 2036 (currently, through 2032), allowing for increases each fiscal year thereafter that bonds are outstanding, but not after fiscal year 2070 (currently, 2060). Effective immediately.

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Failed) 2021-01-13 - Session Sine Die [SB0485 Detail]

Download: Illinois-2019-SB0485-Engrossed.html

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AN ACT concerning finance.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Illinois Governmental Ethics Act is amended
by changing Section 4A-101 as follows:
(5 ILCS 420/4A-101) (from Ch. 127, par. 604A-101)
Sec. 4A-101. Persons required to file. The following
persons shall file verified written statements of economic
interests, as provided in this Article:
(a) Members of the General Assembly and candidates for
nomination or election to the General Assembly.
(b) Persons holding an elected office in the Executive
Branch of this State, and candidates for nomination or
election to these offices.
(c) Members of a Commission or Board created by the
Illinois Constitution, and candidates for nomination or
election to such Commission or Board.
(d) Persons whose appointment to office is subject to
confirmation by the Senate and persons appointed by the
Governor to any other position on a board or commission
described in subsection (a) of Section 15 of the
Gubernatorial Boards and Commissions Act.
(e) Holders of, and candidates for nomination or

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election to, the office of judge or associate judge of the
Circuit Court and the office of judge of the Appellate or
Supreme Court.
(f) Persons who are employed by any branch, agency,
authority or board of the government of this State,
including but not limited to, the Illinois State Toll
Highway Authority, the Illinois Housing Development
Authority, the Illinois Community College Board, and
institutions under the jurisdiction of the Board of
Trustees of the University of Illinois, Board of Trustees
of Southern Illinois University, Board of Trustees of
Chicago State University, Board of Trustees of Eastern
Illinois University, Board of Trustees of Governors
Governor's State University, Board of Trustees of Illinois
State University, Board of Trustees of Northeastern
Illinois University, Board of Trustees of Northern
Illinois University, Board of Trustees of Western Illinois
University, or Board of Trustees of the Illinois
Mathematics and Science Academy, and are compensated for
services as employees and not as independent contractors
and who:
(1) are, or function as, the head of a department,
commission, board, division, bureau, authority or
other administrative unit within the government of
this State, or who exercise similar authority within
the government of this State;

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(2) have direct supervisory authority over, or
direct responsibility for the formulation,
negotiation, issuance or execution of contracts
entered into by the State in the amount of $5,000 or
more;
(3) have authority for the issuance or
promulgation of rules and regulations within areas
under the authority of the State;
(4) have authority for the approval of
professional licenses;
(5) have responsibility with respect to the
financial inspection of regulated nongovernmental
entities;
(6) adjudicate, arbitrate, or decide any judicial
or administrative proceeding, or review the
adjudication, arbitration or decision of any judicial
or administrative proceeding within the authority of
the State;
(7) have supervisory responsibility for 20 or more
employees of the State;
(8) negotiate, assign, authorize, or grant naming
rights or sponsorship rights regarding any property or
asset of the State, whether real, personal, tangible,
or intangible; or
(9) have responsibility with respect to the
procurement of goods or services.

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(g) Persons who are elected to office in a unit of
local government, and candidates for nomination or
election to that office, including regional
superintendents of school districts.
(h) Persons appointed to the governing board of a unit
of local government, or of a special district, and persons
appointed to a zoning board, or zoning board of appeals, or
to a regional, county, or municipal plan commission, or to
a board of review of any county, and persons appointed to
the Board of the Metropolitan Public Pier and Exposition
Authority and any Trustee appointed under Section 22 of the
Metropolitan Public Pier and Exposition Authority Act, and
persons appointed to a board or commission of a unit of
local government who have authority to authorize the
expenditure of public funds. This subsection does not apply
to members of boards or commissions who function in an
advisory capacity.
(i) Persons who are employed by a unit of local
government and are compensated for services as employees
and not as independent contractors and who:
(1) are, or function as, the head of a department,
division, bureau, authority or other administrative
unit within the unit of local government, or who
exercise similar authority within the unit of local
government;
(2) have direct supervisory authority over, or

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direct responsibility for the formulation,
negotiation, issuance or execution of contracts
entered into by the unit of local government in the
amount of $1,000 or greater;
(3) have authority to approve licenses and permits
by the unit of local government; this item does not
include employees who function in a ministerial
capacity;
(4) adjudicate, arbitrate, or decide any judicial
or administrative proceeding, or review the
adjudication, arbitration or decision of any judicial
or administrative proceeding within the authority of
the unit of local government;
(5) have authority to issue or promulgate rules and
regulations within areas under the authority of the
unit of local government; or
(6) have supervisory responsibility for 20 or more
employees of the unit of local government.
(j) Persons on the Board of Trustees of the Illinois
Mathematics and Science Academy.
(k) Persons employed by a school district in positions
that require that person to hold an administrative or a
chief school business official endorsement.
(l) Special government agents. A "special government
agent" is a person who is directed, retained, designated,
appointed, or employed, with or without compensation, by or

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on behalf of a statewide executive branch constitutional
officer to make an ex parte communication under Section
5-50 of the State Officials and Employees Ethics Act or
Section 5-165 of the Illinois Administrative Procedure
Act.
(m) Members of the board of commissioners of any flood
prevention district created under the Flood Prevention
District Act or the Beardstown Regional Flood Prevention
District Act.
(n) Members of the board of any retirement system or
investment board established under the Illinois Pension
Code, if not required to file under any other provision of
this Section.
(o) Members of the board of any pension fund
established under the Illinois Pension Code, if not
required to file under any other provision of this Section.
(p) Members of the investment advisory panel created
under Section 20 of the Illinois Prepaid Tuition Act.
This Section shall not be construed to prevent any unit of
local government from enacting financial disclosure
requirements that mandate more information than required by
this Act.
(Source: P.A. 96-6, eff. 4-3-09; 96-543, eff. 8-17-09; 96-555,
eff. 8-18-09; 96-1000, eff. 7-2-10; 97-309, eff. 8-11-11;
97-754, eff. 7-6-12; revised 10-10-18.)

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Section 10. The Illinois State Auditing Act is amended by
changing Section 3-1 as follows:
(30 ILCS 5/3-1) (from Ch. 15, par. 303-1)
Sec. 3-1. Jurisdiction of Auditor General. The Auditor
General has jurisdiction over all State agencies to make post
audits and investigations authorized by or under this Act or
the Constitution.
The Auditor General has jurisdiction over local government
agencies and private agencies only:
(a) to make such post audits authorized by or under
this Act as are necessary and incidental to a post audit of
a State agency or of a program administered by a State
agency involving public funds of the State, but this
jurisdiction does not include any authority to review local
governmental agencies in the obligation, receipt,
expenditure or use of public funds of the State that are
granted without limitation or condition imposed by law,
other than the general limitation that such funds be used
for public purposes;
(b) to make investigations authorized by or under this
Act or the Constitution; and
(c) to make audits of the records of local government
agencies to verify actual costs of state-mandated programs
when directed to do so by the Legislative Audit Commission
at the request of the State Board of Appeals under the

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State Mandates Act.
In addition to the foregoing, the Auditor General may
conduct an audit of the Metropolitan Public Pier and Exposition
Authority, the Regional Transportation Authority, the Suburban
Bus Division, the Commuter Rail Division and the Chicago
Transit Authority and any other subsidized carrier when
authorized by the Legislative Audit Commission. Such audit may
be a financial, management or program audit, or any combination
thereof.
The audit shall determine whether they are operating in
accordance with all applicable laws and regulations. Subject to
the limitations of this Act, the Legislative Audit Commission
may by resolution specify additional determinations to be
included in the scope of the audit.
In addition to the foregoing, the Auditor General must also
conduct a financial audit of the Illinois Sports Facilities
Authority's expenditures of public funds in connection with the
reconstruction, renovation, remodeling, extension, or
improvement of all or substantially all of any existing
"facility", as that term is defined in the Illinois Sports
Facilities Authority Act.
The Auditor General may also conduct an audit, when
authorized by the Legislative Audit Commission, of any hospital
which receives 10% or more of its gross revenues from payments
from the State of Illinois, Department of Healthcare and Family
Services (formerly Department of Public Aid), Medical

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Assistance Program.
The Auditor General is authorized to conduct financial and
compliance audits of the Illinois Distance Learning Foundation
and the Illinois Conservation Foundation.
As soon as practical after the effective date of this
amendatory Act of 1995, the Auditor General shall conduct a
compliance and management audit of the City of Chicago and any
other entity with regard to the operation of Chicago O'Hare
International Airport, Chicago Midway Airport and Merrill C.
Meigs Field. The audit shall include, but not be limited to, an
examination of revenues, expenses, and transfers of funds;
purchasing and contracting policies and practices; staffing
levels; and hiring practices and procedures. When completed,
the audit required by this paragraph shall be distributed in
accordance with Section 3-14.
The Auditor General shall conduct a financial and
compliance and program audit of distributions from the
Municipal Economic Development Fund during the immediately
preceding calendar year pursuant to Section 8-403.1 of the
Public Utilities Act at no cost to the city, village, or
incorporated town that received the distributions.
The Auditor General must conduct an audit of the Health
Facilities and Services Review Board pursuant to Section 19.5
of the Illinois Health Facilities Planning Act.
The Auditor General of the State of Illinois shall annually
conduct or cause to be conducted a financial and compliance

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audit of the books and records of any county water commission
organized pursuant to the Water Commission Act of 1985 and
shall file a copy of the report of that audit with the Governor
and the Legislative Audit Commission. The filed audit shall be
open to the public for inspection. The cost of the audit shall
be charged to the county water commission in accordance with
Section 6z-27 of the State Finance Act. The county water
commission shall make available to the Auditor General its
books and records and any other documentation, whether in the
possession of its trustees or other parties, necessary to
conduct the audit required. These audit requirements apply only
through July 1, 2007.
The Auditor General must conduct audits of the Rend Lake
Conservancy District as provided in Section 25.5 of the River
Conservancy Districts Act.
The Auditor General must conduct financial audits of the
Southeastern Illinois Economic Development Authority as
provided in Section 70 of the Southeastern Illinois Economic
Development Authority Act.
The Auditor General shall conduct a compliance audit in
accordance with subsections (d) and (f) of Section 30 of the
Innovation Development and Economy Act.
(Source: P.A. 95-331, eff. 8-21-07; 96-31, eff. 6-30-09;
96-939, eff. 6-24-10.)
Section 15. The State Finance Act is amended by changing

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Sections 8.25 and 8.25f as follows:
(30 ILCS 105/8.25) (from Ch. 127, par. 144.25)
Sec. 8.25. Build Illinois Fund; uses.
(A) All moneys in the Build Illinois Fund shall be
transferred, appropriated, and used only for the purposes
authorized by and subject to the limitations and conditions
prescribed by this Section. There are established the following
accounts in the Build Illinois Fund: the McCormick Place
Account, the Build Illinois Bond Account, the Build Illinois
Purposes Account, the Park and Conservation Fund Account, and
the Tourism Advertising and Promotion Account. Amounts
deposited into the Build Illinois Fund consisting of 1.55%
before July 1, 1986, and 1.75% on and after July 1, 1986, of
moneys received by the Department of Revenue under Section 9 of
the Use Tax Act, Section 9 of the Service Use Tax Act, Section
9 of the Service Occupation Tax Act, and Section 3 of the
Retailers' Occupation Tax Act, and all amounts deposited
therein under Section 28 of the Illinois Horse Racing Act of
1975, Section 4.05 of the Chicago World's Fair - 1992 Authority
Act, and Sections 3 and 6 of the Hotel Operators' Occupation
Tax Act, shall be credited initially to the McCormick Place
Account and all other amounts deposited into the Build Illinois
Fund shall be credited initially to the Build Illinois Bond
Account. Of the amounts initially so credited to the McCormick
Place Account in each month, the amount that is to be

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transferred in that month to the Metropolitan Fair and
Exposition Authority Improvement Bond Fund, as provided below,
shall remain credited to the McCormick Place Account, and all
amounts initially so credited in that month in excess thereof
shall next be credited to the Build Illinois Bond Account. Of
the amounts credited to the Build Illinois Bond Account in each
month, the amount that is to be transferred in that month to
the Build Illinois Bond Retirement and Interest Fund, as
provided below, shall remain credited to the Build Illinois
Bond Account, and all amounts so credited in each month in
excess thereof shall next be credited monthly to the other
accounts in the following order of priority: first, to the
Build Illinois Purposes Account, (a) 1/12, or in the case of
fiscal year 1986, 1/9, of the fiscal year amounts authorized to
be transferred to the Build Illinois Purposes Fund as provided
below plus (b) any cumulative deficiency in those transfers for
prior months; second, 1/12 of $10,000,000, plus any cumulative
deficiency in those transfers for prior months, to the Park and
Conservation Fund Account; and third, to the General Revenue
Fund in the State Treasury all amounts that remain in the Build
Illinois Fund on the last day of each month and are not
credited to any account in that Fund.
Transfers from the McCormick Place Account in the Build
Illinois Fund shall be made as follows:
Beginning with fiscal year 1985 and continuing for each
fiscal year thereafter, the Metropolitan Public Pier and

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Exposition Authority shall annually certify to the State
Comptroller and State Treasurer the amount necessary and
required during the fiscal year with respect to which the
certification is made to pay the debt service requirements
(including amounts to be paid with respect to arrangements to
provide additional security or liquidity) on all outstanding
bonds and notes, including refunding bonds (herein
collectively referred to as bonds) of issues in the aggregate
amount (excluding the amount of any refunding bonds issued by
that Authority after January 1, 1986) of not more than
$312,500,000 issued after July 1, 1984, by that Authority for
the purposes specified in Sections 10.1 and 13.1 of the
Metropolitan Public Pier and Exposition Authority Act. In each
month of the fiscal year in which there are bonds outstanding
with respect to which the annual certification is made, the
Comptroller shall order transferred and the Treasurer shall
transfer from the McCormick Place Account in the Build Illinois
Fund to the Metropolitan Fair and Exposition Authority
Improvement Bond Fund an amount equal to 150% of the certified
amount for that fiscal year divided by the number of months
during that fiscal year in which bonds of the Authority are
outstanding, plus any cumulative deficiency in those transfers
for prior months; provided, that the maximum amount that may be
so transferred in fiscal year 1985 shall not exceed $15,000,000
or a lesser sum as is actually necessary and required to pay
the debt service requirements for that fiscal year after giving

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effect to net operating revenues of that Authority available
for that purpose as certified by that Authority, and provided
further that the maximum amount that may be so transferred in
fiscal year 1986 shall not exceed $30,000,000 and in each
fiscal year thereafter shall not exceed $33,500,000 in any
fiscal year or a lesser sum as is actually necessary and
required to pay the debt service requirements for that fiscal
year after giving effect to net operating revenues of that
Authority available for that purpose as certified by that
Authority.
When an amount equal to 100% of the aggregate amount of
principal and interest in each fiscal year with respect to
bonds issued after July 1, 1984, that by their terms are
payable from the Metropolitan Fair and Exposition Authority
Improvement Bond Fund, including under sinking fund
requirements, has been so paid and deficiencies in reserves
established from bond proceeds shall have been remedied, and at
the time that those amounts have been transferred to the
Authority as provided in Section 13.1 of the Metropolitan
Public Pier and Exposition Authority Act, the remaining moneys,
if any, deposited and to be deposited during each fiscal year
to the Metropolitan Fair and Exposition Authority Improvement
Bond Fund shall be transferred to the Metropolitan Fair and
Exposition Authority Completion Note Subordinate Fund.
Transfers from the Build Illinois Bond Account in the Build
Illinois Fund shall be made as follows:

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Beginning with fiscal year 1986 and continuing for each
fiscal year thereafter so long as limited obligation bonds of
the State issued under the Build Illinois Bond Act remain
outstanding, the Comptroller shall order transferred and the
Treasurer shall transfer in each month, commencing in October,
1985, on the last day of that month, from the Build Illinois
Bond Account to the Build Illinois Bond Retirement and Interest
Fund in the State Treasury the amount required to be so
transferred in that month under Section 13 of the Build
Illinois Bond Act.
Transfers from the remaining accounts in the Build Illinois
Fund shall be made in the following amounts and in the
following order of priority:
Beginning with fiscal year 1986 and continuing each fiscal
year thereafter, as soon as practicable after the first day of
each month, commencing in October, 1985, the Comptroller shall
order transferred and the Treasurer shall transfer from the
Build Illinois Purposes Account in the Build Illinois Fund to
the Build Illinois Purposes Fund 1/12th (or in the case of
fiscal year 1986 1/9) of the amounts specified below for the
following fiscal years:
Fiscal Year Amount
1986 $35,000,000
1987 $45,000,000
1988 $50,000,000
1989 $55,000,000

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1990 $55,000,000
1991 $50,000,000
1992 $16,200,000
1993 $16,200,000,
plus any cumulative deficiency in those transfers for prior
months.
As soon as may be practicable after the first day of each
month beginning after July 1, 1984, the Comptroller shall order
transferred and the Treasurer shall transfer from the Park and
Conservation Fund Account in the Build Illinois Fund to the
Park and Conservation Fund 1/12 of $10,000,000, plus any
cumulative deficiency in those transfers for prior months, for
conservation and park purposes as enumerated in Section 805-420
of the Department of Natural Resources (Conservation) Law (20
ILCS 805/805-420), and to pay the debt service requirements on
all outstanding bonds of an issue in the aggregate amount of
not more than $40,000,000 issued after January 1, 1985, by the
State of Illinois for the purposes specified in Section 3(c) of
the Capital Development Bond Act of 1972, or for the same
purposes as specified in any other State general obligation
bond Act enacted after November 1, 1984. Transfers from the
Park and Conservation Fund to the Capital Development Bond
Retirement and Interest Fund to pay those debt service
requirements shall be made in accordance with Section 8.25b of
this Act.
All funds remaining in the Build Illinois Fund on the last

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day of any month and not credited to any account in that Fund
shall be transferred by the State Treasurer to the General
Revenue Fund.
(B) For the purpose of this Section, "cumulative
deficiency" shall include all deficiencies in those transfers
that have occurred since July 1, 1984, as specified in
subsection (A) of this Section.
(C) In addition to any other permitted use of moneys in the
Fund, and notwithstanding any restriction on the use of the
Fund, moneys in the Park and Conservation Fund may be
transferred to the General Revenue Fund as authorized by Public
Act 87-14. The General Assembly finds that an excess of moneys
existed in the Fund on July 30, 1991, and the Governor's order
of July 30, 1991, requesting the Comptroller and Treasurer to
transfer an amount from the Fund to the General Revenue Fund is
hereby validated.
(D) (Blank).
(Source: P.A. 90-26, eff. 7-1-97; 90-372, eff. 7-1-98; 90-655,
eff. 7-30-98; 91-239, eff. 1-1-00.)
(30 ILCS 105/8.25f) (from Ch. 127, par. 144.25f)
Sec. 8.25f. McCormick Place Expansion Project Fund.
(a) Deposits. The following amounts shall be deposited into
the McCormick Place Expansion Project Fund in the State
Treasury: (i) the moneys required to be deposited into the Fund
under Section 9 of the Use Tax Act, Section 9 of the Service

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Occupation Tax Act, Section 9 of the Service Use Tax Act, and
Section 3 of the Retailers' Occupation Tax Act and (ii) the
moneys required to be deposited into the Fund under subsection
(g) of Section 13 of the Metropolitan Public Pier and
Exposition Authority Act. Notwithstanding the foregoing, the
maximum amount that may be deposited into the McCormick Place
Expansion Project Fund from item (i) shall not exceed the Total
Deposit amounts with respect to the following fiscal years:
Fiscal Year Total Deposit
1993 $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004 103,000,000
2005 108,000,000
2006 113,000,000
2007 119,000,000
2008 126,000,000

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2009 132,000,000
2010 139,000,000
2011 146,000,000
2012 153,000,000
2013 161,000,000
2014 170,000,000
2015 179,000,000
2016 189,000,000
2017 199,000,000
2018 210,000,000
2019 221,000,000
2020 233,000,000
2021 300,000,000 246,000,000
2022 300,000,000 260,000,000
2023 300,000,000 275,000,000
2024 300,000,000 275,000,000
2025 300,000,000 275,000,000
2026 300,000,000 279,000,000
2027 375,000,000 292,000,000
2028 375,000,000 307,000,000
2029 375,000,000 322,000,000
2030 375,000,000 338,000,000
2031 375,000,000 350,000,000
2032 375,000,000 350,000,000
2033 375,000,000
2034 375,000,000

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2035 375,000,000
2036 450,000,000
and
each fiscal year thereafter
that bonds are outstanding
under Section 13.2 of the
Metropolitan Public Pier and Exposition
Authority Act, but not after
fiscal year 2070 2060.
Provided that all amounts deposited in the Fund and
requested in the Authority's certificate have been paid to the
Authority, all amounts remaining in the McCormick Place
Expansion Project Fund on the last day of any month shall be
transferred to the General Revenue Fund.
(b) Authority certificate. Beginning with fiscal year 1994
and continuing for each fiscal year thereafter, the Chairman of
the Metropolitan Public Pier and Exposition Authority shall
annually certify to the State Comptroller and the State
Treasurer the amount necessary and required, during the fiscal
year with respect to which the certification is made, to pay
the debt service requirements (including amounts to be paid
with respect to arrangements to provide additional security or
liquidity) on all outstanding bonds and notes, including
refunding bonds, (collectively referred to as "bonds") in an
amount issued by the Authority pursuant to Section 13.2 of the
Metropolitan Public Pier and Exposition Authority Act. The

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certificate may be amended from time to time as necessary.
(Source: P.A. 96-898, eff. 5-27-10.)
Section 20. The Metropolitan Civic Center Support Act is
amended by changing Section 2 as follows:
(30 ILCS 355/2) (from Ch. 85, par. 1392)
Sec. 2. When used in this Act:
"Authority" means the River Forest Metropolitan
Exposition, Auditorium and Office Building Authority, the
Village Board of Trustees of the Village of Rosemont for the
sole purposes of rehabilitating, developing and making
improvements to the O'Hare Exposition Center, or any
Metropolitan Exposition Auditorium and Office Building
Authority, Metropolitan Exposition and Auditorium Authority or
Civic Center Authority created prior to the effective date of
this amendatory Act of 1983 or hereafter created pursuant to
the statutes of the State of Illinois, except those created
pursuant to the Metropolitan Public Pier and Exposition
Authority Act.
"Bonds" means any limited obligation revenue bonds issued
by the Department before July 1, 1989 and by the Bureau (now
Office) on or after July 1, 1989 pursuant to Section 7 of this
Act.
"Bond Fund" means the Illinois Civic Center Bond Fund, as
provided in this Act.

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"Bond Retirement Fund" means the Illinois Civic Center Bond
Retirement and Interest Fund, as provided in this Act.
"Bond Sale Order" means any order authorizing the issuance
and sale of Bonds, which order shall be approved by the
Director of the Governor's Office of Management and Budget.
"Budget Director" means the Director of the Governor's
Office of Management and Budget.
"Bureau" means the Bureau of the Budget, (now Governor's
Office of Management and Budget).
"Department" means the Department of Commerce and Economic
Opportunity.
"Director" means the Director of Commerce and Economic
Opportunity.
"Local Bonds" means any bonds subject to State Financial
Support under subparagraph (i) of paragraph (b) of subsection
(3) of Section 4 of this Act.
"MEAOB Fund" means the Metropolitan Exposition, Auditorium
and Office Building Fund, as provided in this Act.
"Office" means the Governor's Office of Management and
Budget.
"State Financial Support" means either the payment of debt
service on bonds issued by an Authority or a unit of local
government or the grant to an Authority of the proceeds of
Bonds issued by the Department before July 1, 1989 and by the
Bureau (now Office) on or after July 1, 1989, all in accordance
with subsection (3) of Section 4 of this Act.

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(Source: P.A. 94-793, eff. 5-19-06.)
Section 25. The Build Illinois Act is amended by changing
Section 1-3 as follows:
(30 ILCS 750/1-3) (from Ch. 127, par. 2701-3)
Sec. 1-3. The following agencies, boards and entities of
State government may expend appropriations for the purposes
contained in this Act: Department of Natural Resources;
Department of Agriculture; Illinois Finance Authority; Capital
Development Board; Department of Transportation; Department of
Central Management Services; Illinois Arts Council;
Environmental Protection Agency; State Board of Higher
Education; the Metropolitan Public Pier and Exposition
Authority; State Board of Education; Illinois Community
College Board; Board of Trustees of the University of Illinois;
Board of Trustees of Chicago State University; Board of
Trustees of Eastern Illinois University; Board of Trustees of
Governors State University; Board of Trustees of Illinois State
University; Board of Trustees of Northeastern Illinois
University; Board of Trustees of Northern Illinois University;
Board of Trustees of Western Illinois University; and Board of
Trustees of Southern Illinois University.
(Source: P.A. 100-695, eff. 8-3-18.)
Section 30. The Use Tax Act is amended by changing Section

SB0485 Engrossed - 24 - LRB101 04248 RJF 49256 b
9 as follows:
(35 ILCS 105/9) (from Ch. 120, par. 439.9)
Sec. 9. Except as to motor vehicles, watercraft, aircraft,
and trailers that are required to be registered with an agency
of this State, each retailer required or authorized to collect
the tax imposed by this Act shall pay to the Department the
amount of such tax (except as otherwise provided) at the time
when he is required to file his return for the period during
which such tax was collected, less a discount of 2.1% prior to
January 1, 1990, and 1.75% on and after January 1, 1990, or $5
per calendar year, whichever is greater, which is allowed to
reimburse the retailer for expenses incurred in collecting the
tax, keeping records, preparing and filing returns, remitting
the tax and supplying data to the Department on request. In the
case of retailers who report and pay the tax on a transaction
by transaction basis, as provided in this Section, such
discount shall be taken with each such tax remittance instead
of when such retailer files his periodic return. The discount
allowed under this Section is allowed only for returns that are
filed in the manner required by this Act. The Department may
disallow the discount for retailers whose certificate of
registration is revoked at the time the return is filed, but
only if the Department's decision to revoke the certificate of
registration has become final. A retailer need not remit that
part of any tax collected by him to the extent that he is

SB0485 Engrossed - 25 - LRB101 04248 RJF 49256 b
required to remit and does remit the tax imposed by the
Retailers' Occupation Tax Act, with respect to the sale of the
same property.
Where such tangible personal property is sold under a
conditional sales contract, or under any other form of sale
wherein the payment of the principal sum, or a part thereof, is
extended beyond the close of the period for which the return is
filed, the retailer, in collecting the tax (except as to motor
vehicles, watercraft, aircraft, and trailers that are required
to be registered with an agency of this State), may collect for
each tax return period, only the tax applicable to that part of
the selling price actually received during such tax return
period.
Except as provided in this Section, on or before the
twentieth day of each calendar month, such retailer shall file
a return for the preceding calendar month. Such return shall be
filed on forms prescribed by the Department and shall furnish
such information as the Department may reasonably require. On
and after January 1, 2018, except for returns for motor
vehicles, watercraft, aircraft, and trailers that are required
to be registered with an agency of this State, with respect to
retailers whose annual gross receipts average $20,000 or more,
all returns required to be filed pursuant to this Act shall be
filed electronically. Retailers who demonstrate that they do
not have access to the Internet or demonstrate hardship in
filing electronically may petition the Department to waive the

SB0485 Engrossed - 26 - LRB101 04248 RJF 49256 b
electronic filing requirement.
The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter. The
taxpayer shall also file a return with the Department for each
of the first two months of each calendar quarter, on or before
the twentieth day of the following calendar month, stating:
1. The name of the seller;
2. The address of the principal place of business from
which he engages in the business of selling tangible
personal property at retail in this State;
3. The total amount of taxable receipts received by him
during the preceding calendar month from sales of tangible
personal property by him during such preceding calendar
month, including receipts from charge and time sales, but
less all deductions allowed by law;
4. The amount of credit provided in Section 2d of this
Act;
5. The amount of tax due;
5-5. The signature of the taxpayer; and
6. Such other reasonable information as the Department
may require.
If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to be

SB0485 Engrossed - 27 - LRB101 04248 RJF 49256 b
due on the return shall be deemed assessed.
Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who has
an average monthly tax liability of $100,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1995, a taxpayer who has
an average monthly tax liability of $50,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 2000, a taxpayer who has
an annual tax liability of $200,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. The term "annual tax liability" shall be the
sum of the taxpayer's liabilities under this Act, and under all
other State and local occupation and use tax laws administered
by the Department, for the immediately preceding calendar year.
The term "average monthly tax liability" means the sum of the
taxpayer's liabilities under this Act, and under all other
State and local occupation and use tax laws administered by the
Department, for the immediately preceding calendar year
divided by 12. Beginning on October 1, 2002, a taxpayer who has
a tax liability in the amount set forth in subsection (b) of
Section 2505-210 of the Department of Revenue Law shall make
all payments required by rules of the Department by electronic
funds transfer.

SB0485 Engrossed - 28 - LRB101 04248 RJF 49256 b
Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make payments
by electronic funds transfer. All taxpayers required to make
payments by electronic funds transfer shall make those payments
for a minimum of one year beginning on October 1.
Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
All taxpayers required to make payment by electronic funds
transfer and any taxpayers authorized to voluntarily make
payments by electronic funds transfer shall make those payments
in the manner authorized by the Department.
The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
Before October 1, 2000, if the taxpayer's average monthly
tax liability to the Department under this Act, the Retailers'
Occupation Tax Act, the Service Occupation Tax Act, the Service
Use Tax Act was $10,000 or more during the preceding 4 complete
calendar quarters, he shall file a return with the Department
each month by the 20th day of the month next following the
month during which such tax liability is incurred and shall
make payments to the Department on or before the 7th, 15th,
22nd and last day of the month during which such liability is
incurred. On and after October 1, 2000, if the taxpayer's
average monthly tax liability to the Department under this Act,

SB0485 Engrossed - 29 - LRB101 04248 RJF 49256 b
the Retailers' Occupation Tax Act, the Service Occupation Tax
Act, and the Service Use Tax Act was $20,000 or more during the
preceding 4 complete calendar quarters, he shall file a return
with the Department each month by the 20th day of the month
next following the month during which such tax liability is
incurred and shall make payment to the Department on or before
the 7th, 15th, 22nd and last day of the month during which such
liability is incurred. If the month during which such tax
liability is incurred began prior to January 1, 1985, each
payment shall be in an amount equal to 1/4 of the taxpayer's
actual liability for the month or an amount set by the
Department not to exceed 1/4 of the average monthly liability
of the taxpayer to the Department for the preceding 4 complete
calendar quarters (excluding the month of highest liability and
the month of lowest liability in such 4 quarter period). If the
month during which such tax liability is incurred begins on or
after January 1, 1985, and prior to January 1, 1987, each
payment shall be in an amount equal to 22.5% of the taxpayer's
actual liability for the month or 27.5% of the taxpayer's
liability for the same calendar month of the preceding year. If
the month during which such tax liability is incurred begins on
or after January 1, 1987, and prior to January 1, 1988, each
payment shall be in an amount equal to 22.5% of the taxpayer's
actual liability for the month or 26.25% of the taxpayer's
liability for the same calendar month of the preceding year. If
the month during which such tax liability is incurred begins on

SB0485 Engrossed - 30 - LRB101 04248 RJF 49256 b
or after January 1, 1988, and prior to January 1, 1989, or
begins on or after January 1, 1996, each payment shall be in an
amount equal to 22.5% of the taxpayer's actual liability for
the month or 25% of the taxpayer's liability for the same
calendar month of the preceding year. If the month during which
such tax liability is incurred begins on or after January 1,
1989, and prior to January 1, 1996, each payment shall be in an
amount equal to 22.5% of the taxpayer's actual liability for
the month or 25% of the taxpayer's liability for the same
calendar month of the preceding year or 100% of the taxpayer's
actual liability for the quarter monthly reporting period. The
amount of such quarter monthly payments shall be credited
against the final tax liability of the taxpayer's return for
that month. Before October 1, 2000, once applicable, the
requirement of the making of quarter monthly payments to the
Department shall continue until such taxpayer's average
monthly liability to the Department during the preceding 4
complete calendar quarters (excluding the month of highest
liability and the month of lowest liability) is less than
$9,000, or until such taxpayer's average monthly liability to
the Department as computed for each calendar quarter of the 4
preceding complete calendar quarter period is less than
$10,000. However, if a taxpayer can show the Department that a
substantial change in the taxpayer's business has occurred
which causes the taxpayer to anticipate that his average
monthly tax liability for the reasonably foreseeable future

SB0485 Engrossed - 31 - LRB101 04248 RJF 49256 b
will fall below the $10,000 threshold stated above, then such
taxpayer may petition the Department for change in such
taxpayer's reporting status. On and after October 1, 2000, once
applicable, the requirement of the making of quarter monthly
payments to the Department shall continue until such taxpayer's
average monthly liability to the Department during the
preceding 4 complete calendar quarters (excluding the month of
highest liability and the month of lowest liability) is less
than $19,000 or until such taxpayer's average monthly liability
to the Department as computed for each calendar quarter of the
4 preceding complete calendar quarter period is less than
$20,000. However, if a taxpayer can show the Department that a
substantial change in the taxpayer's business has occurred
which causes the taxpayer to anticipate that his average
monthly tax liability for the reasonably foreseeable future
will fall below the $20,000 threshold stated above, then such
taxpayer may petition the Department for a change in such
taxpayer's reporting status. The Department shall change such
taxpayer's reporting status unless it finds that such change is
seasonal in nature and not likely to be long term. If any such
quarter monthly payment is not paid at the time or in the
amount required by this Section, then the taxpayer shall be
liable for penalties and interest on the difference between the
minimum amount due and the amount of such quarter monthly
payment actually and timely paid, except insofar as the
taxpayer has previously made payments for that month to the

SB0485 Engrossed - 32 - LRB101 04248 RJF 49256 b
Department in excess of the minimum payments previously due as
provided in this Section. The Department shall make reasonable
rules and regulations to govern the quarter monthly payment
amount and quarter monthly payment dates for taxpayers who file
on other than a calendar monthly basis.
If any such payment provided for in this Section exceeds
the taxpayer's liabilities under this Act, the Retailers'
Occupation Tax Act, the Service Occupation Tax Act and the
Service Use Tax Act, as shown by an original monthly return,
the Department shall issue to the taxpayer a credit memorandum
no later than 30 days after the date of payment, which
memorandum may be submitted by the taxpayer to the Department
in payment of tax liability subsequently to be remitted by the
taxpayer to the Department or be assigned by the taxpayer to a
similar taxpayer under this Act, the Retailers' Occupation Tax
Act, the Service Occupation Tax Act or the Service Use Tax Act,
in accordance with reasonable rules and regulations to be
prescribed by the Department, except that if such excess
payment is shown on an original monthly return and is made
after December 31, 1986, no credit memorandum shall be issued,
unless requested by the taxpayer. If no such request is made,
the taxpayer may credit such excess payment against tax
liability subsequently to be remitted by the taxpayer to the
Department under this Act, the Retailers' Occupation Tax Act,
the Service Occupation Tax Act or the Service Use Tax Act, in
accordance with reasonable rules and regulations prescribed by

SB0485 Engrossed - 33 - LRB101 04248 RJF 49256 b
the Department. If the Department subsequently determines that
all or any part of the credit taken was not actually due to the
taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
be reduced by 2.1% or 1.75% of the difference between the
credit taken and that actually due, and the taxpayer shall be
liable for penalties and interest on such difference.
If the retailer is otherwise required to file a monthly
return and if the retailer's average monthly tax liability to
the Department does not exceed $200, the Department may
authorize his returns to be filed on a quarter annual basis,
with the return for January, February, and March of a given
year being due by April 20 of such year; with the return for
April, May and June of a given year being due by July 20 of such
year; with the return for July, August and September of a given
year being due by October 20 of such year, and with the return
for October, November and December of a given year being due by
January 20 of the following year.
If the retailer is otherwise required to file a monthly or
quarterly return and if the retailer's average monthly tax
liability to the Department does not exceed $50, the Department
may authorize his returns to be filed on an annual basis, with
the return for a given year being due by January 20 of the
following year.
Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as monthly
returns.

SB0485 Engrossed - 34 - LRB101 04248 RJF 49256 b
Notwithstanding any other provision in this Act concerning
the time within which a retailer may file his return, in the
case of any retailer who ceases to engage in a kind of business
which makes him responsible for filing returns under this Act,
such retailer shall file a final return under this Act with the
Department not more than one month after discontinuing such
business.
In addition, with respect to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered with
an agency of this State, except as otherwise provided in this
Section, every retailer selling this kind of tangible personal
property shall file, with the Department, upon a form to be
prescribed and supplied by the Department, a separate return
for each such item of tangible personal property which the
retailer sells, except that if, in the same transaction, (i) a
retailer of aircraft, watercraft, motor vehicles or trailers
transfers more than one aircraft, watercraft, motor vehicle or
trailer to another aircraft, watercraft, motor vehicle or
trailer retailer for the purpose of resale or (ii) a retailer
of aircraft, watercraft, motor vehicles, or trailers transfers
more than one aircraft, watercraft, motor vehicle, or trailer
to a purchaser for use as a qualifying rolling stock as
provided in Section 3-55 of this Act, then that seller may
report the transfer of all the aircraft, watercraft, motor
vehicles or trailers involved in that transaction to the
Department on the same uniform invoice-transaction reporting

SB0485 Engrossed - 35 - LRB101 04248 RJF 49256 b
return form. For purposes of this Section, "watercraft" means a
Class 2, Class 3, or Class 4 watercraft as defined in Section
3-2 of the Boat Registration and Safety Act, a personal
watercraft, or any boat equipped with an inboard motor.
In addition, with respect to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered with
an agency of this State, every person who is engaged in the
business of leasing or renting such items and who, in
connection with such business, sells any such item to a
retailer for the purpose of resale is, notwithstanding any
other provision of this Section to the contrary, authorized to
meet the return-filing requirement of this Act by reporting the
transfer of all the aircraft, watercraft, motor vehicles, or
trailers transferred for resale during a month to the
Department on the same uniform invoice-transaction reporting
return form on or before the 20th of the month following the
month in which the transfer takes place. Notwithstanding any
other provision of this Act to the contrary, all returns filed
under this paragraph must be filed by electronic means in the
manner and form as required by the Department.
The transaction reporting return in the case of motor
vehicles or trailers that are required to be registered with an
agency of this State, shall be the same document as the Uniform
Invoice referred to in Section 5-402 of the Illinois Vehicle
Code and must show the name and address of the seller; the name
and address of the purchaser; the amount of the selling price

SB0485 Engrossed - 36 - LRB101 04248 RJF 49256 b
including the amount allowed by the retailer for traded-in
property, if any; the amount allowed by the retailer for the
traded-in tangible personal property, if any, to the extent to
which Section 2 of this Act allows an exemption for the value
of traded-in property; the balance payable after deducting such
trade-in allowance from the total selling price; the amount of
tax due from the retailer with respect to such transaction; the
amount of tax collected from the purchaser by the retailer on
such transaction (or satisfactory evidence that such tax is not
due in that particular instance, if that is claimed to be the
fact); the place and date of the sale; a sufficient
identification of the property sold; such other information as
is required in Section 5-402 of the Illinois Vehicle Code, and
such other information as the Department may reasonably
require.
The transaction reporting return in the case of watercraft
and aircraft must show the name and address of the seller; the
name and address of the purchaser; the amount of the selling
price including the amount allowed by the retailer for
traded-in property, if any; the amount allowed by the retailer
for the traded-in tangible personal property, if any, to the
extent to which Section 2 of this Act allows an exemption for
the value of traded-in property; the balance payable after
deducting such trade-in allowance from the total selling price;
the amount of tax due from the retailer with respect to such
transaction; the amount of tax collected from the purchaser by

SB0485 Engrossed - 37 - LRB101 04248 RJF 49256 b
the retailer on such transaction (or satisfactory evidence that
such tax is not due in that particular instance, if that is
claimed to be the fact); the place and date of the sale, a
sufficient identification of the property sold, and such other
information as the Department may reasonably require.
Such transaction reporting return shall be filed not later
than 20 days after the date of delivery of the item that is
being sold, but may be filed by the retailer at any time sooner
than that if he chooses to do so. The transaction reporting
return and tax remittance or proof of exemption from the tax
that is imposed by this Act may be transmitted to the
Department by way of the State agency with which, or State
officer with whom, the tangible personal property must be
titled or registered (if titling or registration is required)
if the Department and such agency or State officer determine
that this procedure will expedite the processing of
applications for title or registration.
With each such transaction reporting return, the retailer
shall remit the proper amount of tax due (or shall submit
satisfactory evidence that the sale is not taxable if that is
the case), to the Department or its agents, whereupon the
Department shall issue, in the purchaser's name, a tax receipt
(or a certificate of exemption if the Department is satisfied
that the particular sale is tax exempt) which such purchaser
may submit to the agency with which, or State officer with
whom, he must title or register the tangible personal property

SB0485 Engrossed - 38 - LRB101 04248 RJF 49256 b
that is involved (if titling or registration is required) in
support of such purchaser's application for an Illinois
certificate or other evidence of title or registration to such
tangible personal property.
No retailer's failure or refusal to remit tax under this
Act precludes a user, who has paid the proper tax to the
retailer, from obtaining his certificate of title or other
evidence of title or registration (if titling or registration
is required) upon satisfying the Department that such user has
paid the proper tax (if tax is due) to the retailer. The
Department shall adopt appropriate rules to carry out the
mandate of this paragraph.
If the user who would otherwise pay tax to the retailer
wants the transaction reporting return filed and the payment of
tax or proof of exemption made to the Department before the
retailer is willing to take these actions and such user has not
paid the tax to the retailer, such user may certify to the fact
of such delay by the retailer, and may (upon the Department
being satisfied of the truth of such certification) transmit
the information required by the transaction reporting return
and the remittance for tax or proof of exemption directly to
the Department and obtain his tax receipt or exemption
determination, in which event the transaction reporting return
and tax remittance (if a tax payment was required) shall be
credited by the Department to the proper retailer's account
with the Department, but without the 2.1% or 1.75% discount

SB0485 Engrossed - 39 - LRB101 04248 RJF 49256 b
provided for in this Section being allowed. When the user pays
the tax directly to the Department, he shall pay the tax in the
same amount and in the same form in which it would be remitted
if the tax had been remitted to the Department by the retailer.
Where a retailer collects the tax with respect to the
selling price of tangible personal property which he sells and
the purchaser thereafter returns such tangible personal
property and the retailer refunds the selling price thereof to
the purchaser, such retailer shall also refund, to the
purchaser, the tax so collected from the purchaser. When filing
his return for the period in which he refunds such tax to the
purchaser, the retailer may deduct the amount of the tax so
refunded by him to the purchaser from any other use tax which
such retailer may be required to pay or remit to the
Department, as shown by such return, if the amount of the tax
to be deducted was previously remitted to the Department by
such retailer. If the retailer has not previously remitted the
amount of such tax to the Department, he is entitled to no
deduction under this Act upon refunding such tax to the
purchaser.
Any retailer filing a return under this Section shall also
include (for the purpose of paying tax thereon) the total tax
covered by such return upon the selling price of tangible
personal property purchased by him at retail from a retailer,
but as to which the tax imposed by this Act was not collected
from the retailer filing such return, and such retailer shall

SB0485 Engrossed - 40 - LRB101 04248 RJF 49256 b
remit the amount of such tax to the Department when filing such
return.
If experience indicates such action to be practicable, the
Department may prescribe and furnish a combination or joint
return which will enable retailers, who are required to file
returns hereunder and also under the Retailers' Occupation Tax
Act, to furnish all the return information required by both
Acts on the one form.
Where the retailer has more than one business registered
with the Department under separate registration under this Act,
such retailer may not file each return that is due as a single
return covering all such registered businesses, but shall file
separate returns for each such registered business.
Beginning January 1, 1990, each month the Department shall
pay into the State and Local Sales Tax Reform Fund, a special
fund in the State Treasury which is hereby created, the net
revenue realized for the preceding month from the 1% tax
imposed under this Act.
Beginning January 1, 1990, each month the Department shall
pay into the County and Mass Transit District Fund 4% of the
net revenue realized for the preceding month from the 6.25%
general rate on the selling price of tangible personal property
which is purchased outside Illinois at retail from a retailer
and which is titled or registered by an agency of this State's
government.
Beginning January 1, 1990, each month the Department shall

SB0485 Engrossed - 41 - LRB101 04248 RJF 49256 b
pay into the State and Local Sales Tax Reform Fund, a special
fund in the State Treasury, 20% of the net revenue realized for
the preceding month from the 6.25% general rate on the selling
price of tangible personal property, other than tangible
personal property which is purchased outside Illinois at retail
from a retailer and which is titled or registered by an agency
of this State's government.
Beginning August 1, 2000, each month the Department shall
pay into the State and Local Sales Tax Reform Fund 100% of the
net revenue realized for the preceding month from the 1.25%
rate on the selling price of motor fuel and gasohol. Beginning
September 1, 2010, each month the Department shall pay into the
State and Local Sales Tax Reform Fund 100% of the net revenue
realized for the preceding month from the 1.25% rate on the
selling price of sales tax holiday items.
Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund 16% of the net revenue
realized for the preceding month from the 6.25% general rate on
the selling price of tangible personal property which is
purchased outside Illinois at retail from a retailer and which
is titled or registered by an agency of this State's
government.
Beginning October 1, 2009, each month the Department shall
pay into the Capital Projects Fund an amount that is equal to
an amount estimated by the Department to represent 80% of the
net revenue realized for the preceding month from the sale of

SB0485 Engrossed - 42 - LRB101 04248 RJF 49256 b
candy, grooming and hygiene products, and soft drinks that had
been taxed at a rate of 1% prior to September 1, 2009 but that
are now taxed at 6.25%.
Beginning July 1, 2011, each month the Department shall pay
into the Clean Air Act Permit Fund 80% of the net revenue
realized for the preceding month from the 6.25% general rate on
the selling price of sorbents used in Illinois in the process
of sorbent injection as used to comply with the Environmental
Protection Act or the federal Clean Air Act, but the total
payment into the Clean Air Act Permit Fund under this Act and
the Retailers' Occupation Tax Act shall not exceed $2,000,000
in any fiscal year.
Beginning July 1, 2013, each month the Department shall pay
into the Underground Storage Tank Fund from the proceeds
collected under this Act, the Service Use Tax Act, the Service
Occupation Tax Act, and the Retailers' Occupation Tax Act an
amount equal to the average monthly deficit in the Underground
Storage Tank Fund during the prior year, as certified annually
by the Illinois Environmental Protection Agency, but the total
payment into the Underground Storage Tank Fund under this Act,
the Service Use Tax Act, the Service Occupation Tax Act, and
the Retailers' Occupation Tax Act shall not exceed $18,000,000
in any State fiscal year. As used in this paragraph, the
"average monthly deficit" shall be equal to the difference
between the average monthly claims for payment by the fund and
the average monthly revenues deposited into the fund, excluding

SB0485 Engrossed - 43 - LRB101 04248 RJF 49256 b
payments made pursuant to this paragraph.
Beginning July 1, 2015, of the remainder of the moneys
received by the Department under this Act, the Service Use Tax
Act, the Service Occupation Tax Act, and the Retailers'
Occupation Tax Act, each month the Department shall deposit
$500,000 into the State Crime Laboratory Fund.
Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into the
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
and after July 1, 1989, 3.8% thereof shall be paid into the
Build Illinois Fund; provided, however, that if in any fiscal
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
may be, of the moneys received by the Department and required
to be paid into the Build Illinois Fund pursuant to Section 3
of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
Act, Section 9 of the Service Use Tax Act, and Section 9 of the
Service Occupation Tax Act, such Acts being hereinafter called
the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
may be, of moneys being hereinafter called the "Tax Act
Amount", and (2) the amount transferred to the Build Illinois
Fund from the State and Local Sales Tax Reform Fund shall be
less than the Annual Specified Amount (as defined in Section 3
of the Retailers' Occupation Tax Act), an amount equal to the
difference shall be immediately paid into the Build Illinois
Fund from other moneys received by the Department pursuant to
the Tax Acts; and further provided, that if on the last

SB0485 Engrossed - 44 - LRB101 04248 RJF 49256 b
business day of any month the sum of (1) the Tax Act Amount
required to be deposited into the Build Illinois Bond Account
in the Build Illinois Fund during such month and (2) the amount
transferred during such month to the Build Illinois Fund from
the State and Local Sales Tax Reform Fund shall have been less
than 1/12 of the Annual Specified Amount, an amount equal to
the difference shall be immediately paid into the Build
Illinois Fund from other moneys received by the Department
pursuant to the Tax Acts; and, further provided, that in no
event shall the payments required under the preceding proviso
result in aggregate payments into the Build Illinois Fund
pursuant to this clause (b) for any fiscal year in excess of
the greater of (i) the Tax Act Amount or (ii) the Annual
Specified Amount for such fiscal year; and, further provided,
that the amounts payable into the Build Illinois Fund under
this clause (b) shall be payable only until such time as the
aggregate amount on deposit under each trust indenture securing
Bonds issued and outstanding pursuant to the Build Illinois
Bond Act is sufficient, taking into account any future
investment income, to fully provide, in accordance with such
indenture, for the defeasance of or the payment of the
principal of, premium, if any, and interest on the Bonds
secured by such indenture and on any Bonds expected to be
issued thereafter and all fees and costs payable with respect
thereto, all as certified by the Director of the Bureau of the
Budget (now Governor's Office of Management and Budget). If on

SB0485 Engrossed - 45 - LRB101 04248 RJF 49256 b
the last business day of any month in which Bonds are
outstanding pursuant to the Build Illinois Bond Act, the
aggregate of the moneys deposited in the Build Illinois Bond
Account in the Build Illinois Fund in such month shall be less
than the amount required to be transferred in such month from
the Build Illinois Bond Account to the Build Illinois Bond
Retirement and Interest Fund pursuant to Section 13 of the
Build Illinois Bond Act, an amount equal to such deficiency
shall be immediately paid from other moneys received by the
Department pursuant to the Tax Acts to the Build Illinois Fund;
provided, however, that any amounts paid to the Build Illinois
Fund in any fiscal year pursuant to this sentence shall be
deemed to constitute payments pursuant to clause (b) of the
preceding sentence and shall reduce the amount otherwise
payable for such fiscal year pursuant to clause (b) of the
preceding sentence. The moneys received by the Department
pursuant to this Act and required to be deposited into the
Build Illinois Fund are subject to the pledge, claim and charge
set forth in Section 12 of the Build Illinois Bond Act.
Subject to payment of amounts into the Build Illinois Fund
as provided in the preceding paragraph or in any amendment
thereto hereafter enacted, the following specified monthly
installment of the amount requested in the certificate of the
Chairman of the Metropolitan Public Pier and Exposition
Authority provided under Section 8.25f of the State Finance
Act, but not in excess of the sums designated as "Total

SB0485 Engrossed - 46 - LRB101 04248 RJF 49256 b
Deposit", shall be deposited in the aggregate from collections
under Section 9 of the Use Tax Act, Section 9 of the Service
Use Tax Act, Section 9 of the Service Occupation Tax Act, and
Section 3 of the Retailers' Occupation Tax Act into the
McCormick Place Expansion Project Fund in the specified fiscal
years.
Fiscal Year Total Deposit
1993 $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004 103,000,000
2005 108,000,000
2006 113,000,000
2007 119,000,000
2008 126,000,000
2009 132,000,000
2010 139,000,000
2011 146,000,000

SB0485 Engrossed - 47 - LRB101 04248 RJF 49256 b
2012 153,000,000
2013 161,000,000
2014 170,000,000
2015 179,000,000
2016 189,000,000
2017 199,000,000
2018 210,000,000
2019 221,000,000
2020 233,000,000
2021 300,000,000 246,000,000
2022 300,000,000 260,000,000
2023 300,000,000 275,000,000
2024 300,000,000 275,000,000
2025 300,000,000 275,000,000
2026 300,000,000 279,000,000
2027 375,000,000 292,000,000
2028 375,000,000 307,000,000
2029 375,000,000 322,000,000
2030 375,000,000 338,000,000
2031 375,000,000 350,000,000
2032 375,000,000 350,000,000
2033 375,000,000
2034 375,000,000
2035 375,000,000
2036 450,000,000
and

SB0485 Engrossed - 48 - LRB101 04248 RJF 49256 b
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Public Pier and
Exposition Authority Act,
but not after fiscal year 2070
2060.
Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Public Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act, plus cumulative deficiencies in the deposits
required under this Section for previous months and years,
shall be deposited into the McCormick Place Expansion Project
Fund, until the full amount requested for the fiscal year, but
not in excess of the amount specified above as "Total Deposit",
has been deposited.
Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning July 1, 1993 and ending on September 30,
2013, the Department shall each month pay into the Illinois Tax

SB0485 Engrossed - 49 - LRB101 04248 RJF 49256 b
Increment Fund 0.27% of 80% of the net revenue realized for the
preceding month from the 6.25% general rate on the selling
price of tangible personal property.
Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning with the receipt of the first report of
taxes paid by an eligible business and continuing for a 25-year
period, the Department shall each month pay into the Energy
Infrastructure Fund 80% of the net revenue realized from the
6.25% general rate on the selling price of Illinois-mined coal
that was sold to an eligible business. For purposes of this
paragraph, the term "eligible business" means a new electric
generating facility certified pursuant to Section 605-332 of
the Department of Commerce and Economic Opportunity Law of the
Civil Administrative Code of Illinois.
Subject to payment of amounts into the Build Illinois Fund,
the McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, and the Energy Infrastructure Fund pursuant to
the preceding paragraphs or in any amendments to this Section
hereafter enacted, beginning on the first day of the first
calendar month to occur on or after August 26, 2014 (the
effective date of Public Act 98-1098), each month, from the
collections made under Section 9 of the Use Tax Act, Section 9
of the Service Use Tax Act, Section 9 of the Service Occupation
Tax Act, and Section 3 of the Retailers' Occupation Tax Act,

SB0485 Engrossed - 50 - LRB101 04248 RJF 49256 b
the Department shall pay into the Tax Compliance and
Administration Fund, to be used, subject to appropriation, to
fund additional auditors and compliance personnel at the
Department of Revenue, an amount equal to 1/12 of 5% of 80% of
the cash receipts collected during the preceding fiscal year by
the Audit Bureau of the Department under the Use Tax Act, the
Service Use Tax Act, the Service Occupation Tax Act, the
Retailers' Occupation Tax Act, and associated local occupation
and use taxes administered by the Department.
Subject to payments of amounts into the Build Illinois
Fund, the McCormick Place Expansion Project Fund, the Illinois
Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
beginning on July 1, 2018 the Department shall pay each month
into the Downstate Public Transportation Fund the moneys
required to be so paid under Section 2-3 of the Downstate
Public Transportation Act.
Of the remainder of the moneys received by the Department
pursuant to this Act, 75% thereof shall be paid into the State
Treasury and 25% shall be reserved in a special account and
used only for the transfer to the Common School Fund as part of
the monthly transfer from the General Revenue Fund in
accordance with Section 8a of the State Finance Act.
As soon as possible after the first day of each month, upon
certification of the Department of Revenue, the Comptroller
shall order transferred and the Treasurer shall transfer from

SB0485 Engrossed - 51 - LRB101 04248 RJF 49256 b
the General Revenue Fund to the Motor Fuel Tax Fund an amount
equal to 1.7% of 80% of the net revenue realized under this Act
for the second preceding month. Beginning April 1, 2000, this
transfer is no longer required and shall not be made.
Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
For greater simplicity of administration, manufacturers,
importers and wholesalers whose products are sold at retail in
Illinois by numerous retailers, and who wish to do so, may
assume the responsibility for accounting and paying to the
Department all tax accruing under this Act with respect to such
sales, if the retailers who are affected do not make written
objection to the Department to this arrangement.
(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
99-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
7-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
Section 35. The Service Use Tax Act is amended by changing
Section 9 as follows:
(35 ILCS 110/9) (from Ch. 120, par. 439.39)
Sec. 9. Each serviceman required or authorized to collect
the tax herein imposed shall pay to the Department the amount
of such tax (except as otherwise provided) at the time when he

SB0485 Engrossed - 52 - LRB101 04248 RJF 49256 b
is required to file his return for the period during which such
tax was collected, less a discount of 2.1% prior to January 1,
1990 and 1.75% on and after January 1, 1990, or $5 per calendar
year, whichever is greater, which is allowed to reimburse the
serviceman for expenses incurred in collecting the tax, keeping
records, preparing and filing returns, remitting the tax and
supplying data to the Department on request. The discount
allowed under this Section is allowed only for returns that are
filed in the manner required by this Act. The Department may
disallow the discount for servicemen whose certificate of
registration is revoked at the time the return is filed, but
only if the Department's decision to revoke the certificate of
registration has become final. A serviceman need not remit that
part of any tax collected by him to the extent that he is
required to pay and does pay the tax imposed by the Service
Occupation Tax Act with respect to his sale of service
involving the incidental transfer by him of the same property.
Except as provided hereinafter in this Section, on or
before the twentieth day of each calendar month, such
serviceman shall file a return for the preceding calendar month
in accordance with reasonable Rules and Regulations to be
promulgated by the Department. Such return shall be filed on a
form prescribed by the Department and shall contain such
information as the Department may reasonably require. On and
after January 1, 2018, with respect to servicemen whose annual
gross receipts average $20,000 or more, all returns required to

SB0485 Engrossed - 53 - LRB101 04248 RJF 49256 b
be filed pursuant to this Act shall be filed electronically.
Servicemen who demonstrate that they do not have access to the
Internet or demonstrate hardship in filing electronically may
petition the Department to waive the electronic filing
requirement.
The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter. The
taxpayer shall also file a return with the Department for each
of the first two months of each calendar quarter, on or before
the twentieth day of the following calendar month, stating:
1. The name of the seller;
2. The address of the principal place of business from
which he engages in business as a serviceman in this State;
3. The total amount of taxable receipts received by him
during the preceding calendar month, including receipts
from charge and time sales, but less all deductions allowed
by law;
4. The amount of credit provided in Section 2d of this
Act;
5. The amount of tax due;
5-5. The signature of the taxpayer; and
6. Such other reasonable information as the Department
may require.
If a taxpayer fails to sign a return within 30 days after

SB0485 Engrossed - 54 - LRB101 04248 RJF 49256 b
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to be
due on the return shall be deemed assessed.
Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who has
an average monthly tax liability of $100,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1995, a taxpayer who has
an average monthly tax liability of $50,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 2000, a taxpayer who has
an annual tax liability of $200,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. The term "annual tax liability" shall be the
sum of the taxpayer's liabilities under this Act, and under all
other State and local occupation and use tax laws administered
by the Department, for the immediately preceding calendar year.
The term "average monthly tax liability" means the sum of the
taxpayer's liabilities under this Act, and under all other
State and local occupation and use tax laws administered by the
Department, for the immediately preceding calendar year
divided by 12. Beginning on October 1, 2002, a taxpayer who has
a tax liability in the amount set forth in subsection (b) of
Section 2505-210 of the Department of Revenue Law shall make

SB0485 Engrossed - 55 - LRB101 04248 RJF 49256 b
all payments required by rules of the Department by electronic
funds transfer.
Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make payments
by electronic funds transfer. All taxpayers required to make
payments by electronic funds transfer shall make those payments
for a minimum of one year beginning on October 1.
Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
All taxpayers required to make payment by electronic funds
transfer and any taxpayers authorized to voluntarily make
payments by electronic funds transfer shall make those payments
in the manner authorized by the Department.
The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
If the serviceman is otherwise required to file a monthly
return and if the serviceman's average monthly tax liability to
the Department does not exceed $200, the Department may
authorize his returns to be filed on a quarter annual basis,
with the return for January, February and March of a given year
being due by April 20 of such year; with the return for April,
May and June of a given year being due by July 20 of such year;
with the return for July, August and September of a given year
being due by October 20 of such year, and with the return for

SB0485 Engrossed - 56 - LRB101 04248 RJF 49256 b
October, November and December of a given year being due by
January 20 of the following year.
If the serviceman is otherwise required to file a monthly
or quarterly return and if the serviceman's average monthly tax
liability to the Department does not exceed $50, the Department
may authorize his returns to be filed on an annual basis, with
the return for a given year being due by January 20 of the
following year.
Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as monthly
returns.
Notwithstanding any other provision in this Act concerning
the time within which a serviceman may file his return, in the
case of any serviceman who ceases to engage in a kind of
business which makes him responsible for filing returns under
this Act, such serviceman shall file a final return under this
Act with the Department not more than 1 month after
discontinuing such business.
Where a serviceman collects the tax with respect to the
selling price of property which he sells and the purchaser
thereafter returns such property and the serviceman refunds the
selling price thereof to the purchaser, such serviceman shall
also refund, to the purchaser, the tax so collected from the
purchaser. When filing his return for the period in which he
refunds such tax to the purchaser, the serviceman may deduct
the amount of the tax so refunded by him to the purchaser from

SB0485 Engrossed - 57 - LRB101 04248 RJF 49256 b
any other Service Use Tax, Service Occupation Tax, retailers'
occupation tax or use tax which such serviceman may be required
to pay or remit to the Department, as shown by such return,
provided that the amount of the tax to be deducted shall
previously have been remitted to the Department by such
serviceman. If the serviceman shall not previously have
remitted the amount of such tax to the Department, he shall be
entitled to no deduction hereunder upon refunding such tax to
the purchaser.
Any serviceman filing a return hereunder shall also include
the total tax upon the selling price of tangible personal
property purchased for use by him as an incident to a sale of
service, and such serviceman shall remit the amount of such tax
to the Department when filing such return.
If experience indicates such action to be practicable, the
Department may prescribe and furnish a combination or joint
return which will enable servicemen, who are required to file
returns hereunder and also under the Service Occupation Tax
Act, to furnish all the return information required by both
Acts on the one form.
Where the serviceman has more than one business registered
with the Department under separate registration hereunder,
such serviceman shall not file each return that is due as a
single return covering all such registered businesses, but
shall file separate returns for each such registered business.
Beginning January 1, 1990, each month the Department shall

SB0485 Engrossed - 58 - LRB101 04248 RJF 49256 b
pay into the State and Local Tax Reform Fund, a special fund in
the State Treasury, the net revenue realized for the preceding
month from the 1% tax imposed under this Act.
Beginning January 1, 1990, each month the Department shall
pay into the State and Local Sales Tax Reform Fund 20% of the
net revenue realized for the preceding month from the 6.25%
general rate on transfers of tangible personal property, other
than tangible personal property which is purchased outside
Illinois at retail from a retailer and which is titled or
registered by an agency of this State's government.
Beginning August 1, 2000, each month the Department shall
pay into the State and Local Sales Tax Reform Fund 100% of the
net revenue realized for the preceding month from the 1.25%
rate on the selling price of motor fuel and gasohol.
Beginning October 1, 2009, each month the Department shall
pay into the Capital Projects Fund an amount that is equal to
an amount estimated by the Department to represent 80% of the
net revenue realized for the preceding month from the sale of
candy, grooming and hygiene products, and soft drinks that had
been taxed at a rate of 1% prior to September 1, 2009 but that
are now taxed at 6.25%.
Beginning July 1, 2013, each month the Department shall pay
into the Underground Storage Tank Fund from the proceeds
collected under this Act, the Use Tax Act, the Service
Occupation Tax Act, and the Retailers' Occupation Tax Act an
amount equal to the average monthly deficit in the Underground

SB0485 Engrossed - 59 - LRB101 04248 RJF 49256 b
Storage Tank Fund during the prior year, as certified annually
by the Illinois Environmental Protection Agency, but the total
payment into the Underground Storage Tank Fund under this Act,
the Use Tax Act, the Service Occupation Tax Act, and the
Retailers' Occupation Tax Act shall not exceed $18,000,000 in
any State fiscal year. As used in this paragraph, the "average
monthly deficit" shall be equal to the difference between the
average monthly claims for payment by the fund and the average
monthly revenues deposited into the fund, excluding payments
made pursuant to this paragraph.
Beginning July 1, 2015, of the remainder of the moneys
received by the Department under the Use Tax Act, this Act, the
Service Occupation Tax Act, and the Retailers' Occupation Tax
Act, each month the Department shall deposit $500,000 into the
State Crime Laboratory Fund.
Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into the
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
and after July 1, 1989, 3.8% thereof shall be paid into the
Build Illinois Fund; provided, however, that if in any fiscal
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
may be, of the moneys received by the Department and required
to be paid into the Build Illinois Fund pursuant to Section 3
of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
Act, Section 9 of the Service Use Tax Act, and Section 9 of the
Service Occupation Tax Act, such Acts being hereinafter called

SB0485 Engrossed - 60 - LRB101 04248 RJF 49256 b
the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
may be, of moneys being hereinafter called the "Tax Act
Amount", and (2) the amount transferred to the Build Illinois
Fund from the State and Local Sales Tax Reform Fund shall be
less than the Annual Specified Amount (as defined in Section 3
of the Retailers' Occupation Tax Act), an amount equal to the
difference shall be immediately paid into the Build Illinois
Fund from other moneys received by the Department pursuant to
the Tax Acts; and further provided, that if on the last
business day of any month the sum of (1) the Tax Act Amount
required to be deposited into the Build Illinois Bond Account
in the Build Illinois Fund during such month and (2) the amount
transferred during such month to the Build Illinois Fund from
the State and Local Sales Tax Reform Fund shall have been less
than 1/12 of the Annual Specified Amount, an amount equal to
the difference shall be immediately paid into the Build
Illinois Fund from other moneys received by the Department
pursuant to the Tax Acts; and, further provided, that in no
event shall the payments required under the preceding proviso
result in aggregate payments into the Build Illinois Fund
pursuant to this clause (b) for any fiscal year in excess of
the greater of (i) the Tax Act Amount or (ii) the Annual
Specified Amount for such fiscal year; and, further provided,
that the amounts payable into the Build Illinois Fund under
this clause (b) shall be payable only until such time as the
aggregate amount on deposit under each trust indenture securing

SB0485 Engrossed - 61 - LRB101 04248 RJF 49256 b
Bonds issued and outstanding pursuant to the Build Illinois
Bond Act is sufficient, taking into account any future
investment income, to fully provide, in accordance with such
indenture, for the defeasance of or the payment of the
principal of, premium, if any, and interest on the Bonds
secured by such indenture and on any Bonds expected to be
issued thereafter and all fees and costs payable with respect
thereto, all as certified by the Director of the Bureau of the
Budget (now Governor's Office of Management and Budget). If on
the last business day of any month in which Bonds are
outstanding pursuant to the Build Illinois Bond Act, the
aggregate of the moneys deposited in the Build Illinois Bond
Account in the Build Illinois Fund in such month shall be less
than the amount required to be transferred in such month from
the Build Illinois Bond Account to the Build Illinois Bond
Retirement and Interest Fund pursuant to Section 13 of the
Build Illinois Bond Act, an amount equal to such deficiency
shall be immediately paid from other moneys received by the
Department pursuant to the Tax Acts to the Build Illinois Fund;
provided, however, that any amounts paid to the Build Illinois
Fund in any fiscal year pursuant to this sentence shall be
deemed to constitute payments pursuant to clause (b) of the
preceding sentence and shall reduce the amount otherwise
payable for such fiscal year pursuant to clause (b) of the
preceding sentence. The moneys received by the Department
pursuant to this Act and required to be deposited into the

SB0485 Engrossed - 62 - LRB101 04248 RJF 49256 b
Build Illinois Fund are subject to the pledge, claim and charge
set forth in Section 12 of the Build Illinois Bond Act.
Subject to payment of amounts into the Build Illinois Fund
as provided in the preceding paragraph or in any amendment
thereto hereafter enacted, the following specified monthly
installment of the amount requested in the certificate of the
Chairman of the Metropolitan Public Pier and Exposition
Authority provided under Section 8.25f of the State Finance
Act, but not in excess of the sums designated as "Total
Deposit", shall be deposited in the aggregate from collections
under Section 9 of the Use Tax Act, Section 9 of the Service
Use Tax Act, Section 9 of the Service Occupation Tax Act, and
Section 3 of the Retailers' Occupation Tax Act into the
McCormick Place Expansion Project Fund in the specified fiscal
years.
Fiscal Year Total Deposit
1993 $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000

SB0485 Engrossed - 63 - LRB101 04248 RJF 49256 b
2002 93,000,000
2003 99,000,000
2004 103,000,000
2005 108,000,000
2006 113,000,000
2007 119,000,000
2008 126,000,000
2009 132,000,000
2010 139,000,000
2011 146,000,000
2012 153,000,000
2013 161,000,000
2014 170,000,000
2015 179,000,000
2016 189,000,000
2017 199,000,000
2018 210,000,000
2019 221,000,000
2020 233,000,000
2021 300,000,000 246,000,000
2022 300,000,000 260,000,000
2023 300,000,000 275,000,000
2024 300,000,000 275,000,000
2025 300,000,000 275,000,000
2026 300,000,000 279,000,000
2027 375,000,000 292,000,000

SB0485 Engrossed - 64 - LRB101 04248 RJF 49256 b
2028 375,000,000 307,000,000
2029 375,000,000 322,000,000
2030 375,000,000 338,000,000
2031 375,000,000 350,000,000
2032 375,000,000 350,000,000
2033 375,000,000
2034 375,000,000
2035 375,000,000
2036 450,000,000
and
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Public Pier and
Exposition Authority Act,
but not after fiscal year 2070
2060.
Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Public Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Public Pier and
Exposition Authority Act, plus cumulative deficiencies in the

SB0485 Engrossed - 65 - LRB101 04248 RJF 49256 b
deposits required under this Section for previous months and
years, shall be deposited into the McCormick Place Expansion
Project Fund, until the full amount requested for the fiscal
year, but not in excess of the amount specified above as "Total
Deposit", has been deposited.
Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning July 1, 1993 and ending on September 30,
2013, the Department shall each month pay into the Illinois Tax
Increment Fund 0.27% of 80% of the net revenue realized for the
preceding month from the 6.25% general rate on the selling
price of tangible personal property.
Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning with the receipt of the first report of
taxes paid by an eligible business and continuing for a 25-year
period, the Department shall each month pay into the Energy
Infrastructure Fund 80% of the net revenue realized from the
6.25% general rate on the selling price of Illinois-mined coal
that was sold to an eligible business. For purposes of this
paragraph, the term "eligible business" means a new electric
generating facility certified pursuant to Section 605-332 of
the Department of Commerce and Economic Opportunity Law of the
Civil Administrative Code of Illinois.

SB0485 Engrossed - 66 - LRB101 04248 RJF 49256 b
Subject to payment of amounts into the Build Illinois Fund,
the McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, and the Energy Infrastructure Fund pursuant to
the preceding paragraphs or in any amendments to this Section
hereafter enacted, beginning on the first day of the first
calendar month to occur on or after August 26, 2014 (the
effective date of Public Act 98-1098), each month, from the
collections made under Section 9 of the Use Tax Act, Section 9
of the Service Use Tax Act, Section 9 of the Service Occupation
Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
the Department shall pay into the Tax Compliance and
Administration Fund, to be used, subject to appropriation, to
fund additional auditors and compliance personnel at the
Department of Revenue, an amount equal to 1/12 of 5% of 80% of
the cash receipts collected during the preceding fiscal year by
the Audit Bureau of the Department under the Use Tax Act, the
Service Use Tax Act, the Service Occupation Tax Act, the
Retailers' Occupation Tax Act, and associated local occupation
and use taxes administered by the Department.
Subject to payments of amounts into the Build Illinois
Fund, the McCormick Place Expansion Project Fund, the Illinois
Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
beginning on July 1, 2018 the Department shall pay each month
into the Downstate Public Transportation Fund the moneys
required to be so paid under Section 2-3 of the Downstate

SB0485 Engrossed - 67 - LRB101 04248 RJF 49256 b
Public Transportation Act.
Of the remainder of the moneys received by the Department
pursuant to this Act, 75% thereof shall be paid into the
General Revenue Fund of the State Treasury and 25% shall be
reserved in a special account and used only for the transfer to
the Common School Fund as part of the monthly transfer from the
General Revenue Fund in accordance with Section 8a of the State
Finance Act.
As soon as possible after the first day of each month, upon
certification of the Department of Revenue, the Comptroller
shall order transferred and the Treasurer shall transfer from
the General Revenue Fund to the Motor Fuel Tax Fund an amount
equal to 1.7% of 80% of the net revenue realized under this Act
for the second preceding month. Beginning April 1, 2000, this
transfer is no longer required and shall not be made.
Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff.
8-14-18; 100-1171, eff. 1-4-19.)
Section 40. The Service Occupation Tax Act is amended by
changing Section 9 as follows:

SB0485 Engrossed - 68 - LRB101 04248 RJF 49256 b
(35 ILCS 115/9) (from Ch. 120, par. 439.109)
Sec. 9. Each serviceman required or authorized to collect
the tax herein imposed shall pay to the Department the amount
of such tax at the time when he is required to file his return
for the period during which such tax was collectible, less a
discount of 2.1% prior to January 1, 1990, and 1.75% on and
after January 1, 1990, or $5 per calendar year, whichever is
greater, which is allowed to reimburse the serviceman for
expenses incurred in collecting the tax, keeping records,
preparing and filing returns, remitting the tax and supplying
data to the Department on request. The discount allowed under
this Section is allowed only for returns that are filed in the
manner required by this Act. The Department may disallow the
discount for servicemen whose certificate of registration is
revoked at the time the return is filed, but only if the
Department's decision to revoke the certificate of
registration has become final.
Where such tangible personal property is sold under a
conditional sales contract, or under any other form of sale
wherein the payment of the principal sum, or a part thereof, is
extended beyond the close of the period for which the return is
filed, the serviceman, in collecting the tax may collect, for
each tax return period, only the tax applicable to the part of
the selling price actually received during such tax return
period.
Except as provided hereinafter in this Section, on or

SB0485 Engrossed - 69 - LRB101 04248 RJF 49256 b
before the twentieth day of each calendar month, such
serviceman shall file a return for the preceding calendar month
in accordance with reasonable rules and regulations to be
promulgated by the Department of Revenue. Such return shall be
filed on a form prescribed by the Department and shall contain
such information as the Department may reasonably require. On
and after January 1, 2018, with respect to servicemen whose
annual gross receipts average $20,000 or more, all returns
required to be filed pursuant to this Act shall be filed
electronically. Servicemen who demonstrate that they do not
have access to the Internet or demonstrate hardship in filing
electronically may petition the Department to waive the
electronic filing requirement.
The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter. The
taxpayer shall also file a return with the Department for each
of the first two months of each calendar quarter, on or before
the twentieth day of the following calendar month, stating:
1. The name of the seller;
2. The address of the principal place of business from
which he engages in business as a serviceman in this State;
3. The total amount of taxable receipts received by him
during the preceding calendar month, including receipts
from charge and time sales, but less all deductions allowed

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by law;
4. The amount of credit provided in Section 2d of this
Act;
5. The amount of tax due;
5-5. The signature of the taxpayer; and
6. Such other reasonable information as the Department
may require.
If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to be
due on the return shall be deemed assessed.
Prior to October 1, 2003, and on and after September 1,
2004 a serviceman may accept a Manufacturer's Purchase Credit
certification from a purchaser in satisfaction of Service Use
Tax as provided in Section 3-70 of the Service Use Tax Act if
the purchaser provides the appropriate documentation as
required by Section 3-70 of the Service Use Tax Act. A
Manufacturer's Purchase Credit certification, accepted prior
to October 1, 2003 or on or after September 1, 2004 by a
serviceman as provided in Section 3-70 of the Service Use Tax
Act, may be used by that serviceman to satisfy Service
Occupation Tax liability in the amount claimed in the
certification, not to exceed 6.25% of the receipts subject to
tax from a qualifying purchase. A Manufacturer's Purchase
Credit reported on any original or amended return filed under
this Act after October 20, 2003 for reporting periods prior to

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September 1, 2004 shall be disallowed. Manufacturer's Purchase
Credit reported on annual returns due on or after January 1,
2005 will be disallowed for periods prior to September 1, 2004.
No Manufacturer's Purchase Credit may be used after September
30, 2003 through August 31, 2004 to satisfy any tax liability
imposed under this Act, including any audit liability.
If the serviceman's average monthly tax liability to the
Department does not exceed $200, the Department may authorize
his returns to be filed on a quarter annual basis, with the
return for January, February and March of a given year being
due by April 20 of such year; with the return for April, May
and June of a given year being due by July 20 of such year; with
the return for July, August and September of a given year being
due by October 20 of such year, and with the return for
October, November and December of a given year being due by
January 20 of the following year.
If the serviceman's average monthly tax liability to the
Department does not exceed $50, the Department may authorize
his returns to be filed on an annual basis, with the return for
a given year being due by January 20 of the following year.
Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as monthly
returns.
Notwithstanding any other provision in this Act concerning
the time within which a serviceman may file his return, in the
case of any serviceman who ceases to engage in a kind of

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business which makes him responsible for filing returns under
this Act, such serviceman shall file a final return under this
Act with the Department not more than 1 month after
discontinuing such business.
Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who has
an average monthly tax liability of $100,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1995, a taxpayer who has
an average monthly tax liability of $50,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 2000, a taxpayer who has
an annual tax liability of $200,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. The term "annual tax liability" shall be the
sum of the taxpayer's liabilities under this Act, and under all
other State and local occupation and use tax laws administered
by the Department, for the immediately preceding calendar year.
The term "average monthly tax liability" means the sum of the
taxpayer's liabilities under this Act, and under all other
State and local occupation and use tax laws administered by the
Department, for the immediately preceding calendar year
divided by 12. Beginning on October 1, 2002, a taxpayer who has
a tax liability in the amount set forth in subsection (b) of

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Section 2505-210 of the Department of Revenue Law shall make
all payments required by rules of the Department by electronic
funds transfer.
Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make payments
by electronic funds transfer. All taxpayers required to make
payments by electronic funds transfer shall make those payments
for a minimum of one year beginning on October 1.
Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
All taxpayers required to make payment by electronic funds
transfer and any taxpayers authorized to voluntarily make
payments by electronic funds transfer shall make those payments
in the manner authorized by the Department.
The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
Where a serviceman collects the tax with respect to the
selling price of tangible personal property which he sells and
the purchaser thereafter returns such tangible personal
property and the serviceman refunds the selling price thereof
to the purchaser, such serviceman shall also refund, to the
purchaser, the tax so collected from the purchaser. When filing
his return for the period in which he refunds such tax to the
purchaser, the serviceman may deduct the amount of the tax so

SB0485 Engrossed - 74 - LRB101 04248 RJF 49256 b
refunded by him to the purchaser from any other Service
Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
Use Tax which such serviceman may be required to pay or remit
to the Department, as shown by such return, provided that the
amount of the tax to be deducted shall previously have been
remitted to the Department by such serviceman. If the
serviceman shall not previously have remitted the amount of
such tax to the Department, he shall be entitled to no
deduction hereunder upon refunding such tax to the purchaser.
If experience indicates such action to be practicable, the
Department may prescribe and furnish a combination or joint
return which will enable servicemen, who are required to file
returns hereunder and also under the Retailers' Occupation Tax
Act, the Use Tax Act or the Service Use Tax Act, to furnish all
the return information required by all said Acts on the one
form.
Where the serviceman has more than one business registered
with the Department under separate registrations hereunder,
such serviceman shall file separate returns for each registered
business.
Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund the revenue realized for
the preceding month from the 1% tax imposed under this Act.
Beginning January 1, 1990, each month the Department shall
pay into the County and Mass Transit District Fund 4% of the
revenue realized for the preceding month from the 6.25% general

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rate.
Beginning August 1, 2000, each month the Department shall
pay into the County and Mass Transit District Fund 20% of the
net revenue realized for the preceding month from the 1.25%
rate on the selling price of motor fuel and gasohol.
Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund 16% of the revenue
realized for the preceding month from the 6.25% general rate on
transfers of tangible personal property.
Beginning August 1, 2000, each month the Department shall
pay into the Local Government Tax Fund 80% of the net revenue
realized for the preceding month from the 1.25% rate on the
selling price of motor fuel and gasohol.
Beginning October 1, 2009, each month the Department shall
pay into the Capital Projects Fund an amount that is equal to
an amount estimated by the Department to represent 80% of the
net revenue realized for the preceding month from the sale of
candy, grooming and hygiene products, and soft drinks that had
been taxed at a rate of 1% prior to September 1, 2009 but that
are now taxed at 6.25%.
Beginning July 1, 2013, each month the Department shall pay
into the Underground Storage Tank Fund from the proceeds
collected under this Act, the Use Tax Act, the Service Use Tax
Act, and the Retailers' Occupation Tax Act an amount equal to
the average monthly deficit in the Underground Storage Tank
Fund during the prior year, as certified annually by the

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Illinois Environmental Protection Agency, but the total
payment into the Underground Storage Tank Fund under this Act,
the Use Tax Act, the Service Use Tax Act, and the Retailers'
Occupation Tax Act shall not exceed $18,000,000 in any State
fiscal year. As used in this paragraph, the "average monthly
deficit" shall be equal to the difference between the average
monthly claims for payment by the fund and the average monthly
revenues deposited into the fund, excluding payments made
pursuant to this paragraph.
Beginning July 1, 2015, of the remainder of the moneys
received by the Department under the Use Tax Act, the Service
Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
each month the Department shall deposit $500,000 into the State
Crime Laboratory Fund.
Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into the
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
and after July 1, 1989, 3.8% thereof shall be paid into the
Build Illinois Fund; provided, however, that if in any fiscal
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
may be, of the moneys received by the Department and required
to be paid into the Build Illinois Fund pursuant to Section 3
of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
Act, Section 9 of the Service Use Tax Act, and Section 9 of the
Service Occupation Tax Act, such Acts being hereinafter called
the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case

SB0485 Engrossed - 77 - LRB101 04248 RJF 49256 b
may be, of moneys being hereinafter called the "Tax Act
Amount", and (2) the amount transferred to the Build Illinois
Fund from the State and Local Sales Tax Reform Fund shall be
less than the Annual Specified Amount (as defined in Section 3
of the Retailers' Occupation Tax Act), an amount equal to the
difference shall be immediately paid into the Build Illinois
Fund from other moneys received by the Department pursuant to
the Tax Acts; and further provided, that if on the last
business day of any month the sum of (1) the Tax Act Amount
required to be deposited into the Build Illinois Account in the
Build Illinois Fund during such month and (2) the amount
transferred during such month to the Build Illinois Fund from
the State and Local Sales Tax Reform Fund shall have been less
than 1/12 of the Annual Specified Amount, an amount equal to
the difference shall be immediately paid into the Build
Illinois Fund from other moneys received by the Department
pursuant to the Tax Acts; and, further provided, that in no
event shall the payments required under the preceding proviso
result in aggregate payments into the Build Illinois Fund
pursuant to this clause (b) for any fiscal year in excess of
the greater of (i) the Tax Act Amount or (ii) the Annual
Specified Amount for such fiscal year; and, further provided,
that the amounts payable into the Build Illinois Fund under
this clause (b) shall be payable only until such time as the
aggregate amount on deposit under each trust indenture securing
Bonds issued and outstanding pursuant to the Build Illinois

SB0485 Engrossed - 78 - LRB101 04248 RJF 49256 b
Bond Act is sufficient, taking into account any future
investment income, to fully provide, in accordance with such
indenture, for the defeasance of or the payment of the
principal of, premium, if any, and interest on the Bonds
secured by such indenture and on any Bonds expected to be
issued thereafter and all fees and costs payable with respect
thereto, all as certified by the Director of the Bureau of the
Budget (now Governor's Office of Management and Budget). If on
the last business day of any month in which Bonds are
outstanding pursuant to the Build Illinois Bond Act, the
aggregate of the moneys deposited in the Build Illinois Bond
Account in the Build Illinois Fund in such month shall be less
than the amount required to be transferred in such month from
the Build Illinois Bond Account to the Build Illinois Bond
Retirement and Interest Fund pursuant to Section 13 of the
Build Illinois Bond Act, an amount equal to such deficiency
shall be immediately paid from other moneys received by the
Department pursuant to the Tax Acts to the Build Illinois Fund;
provided, however, that any amounts paid to the Build Illinois
Fund in any fiscal year pursuant to this sentence shall be
deemed to constitute payments pursuant to clause (b) of the
preceding sentence and shall reduce the amount otherwise
payable for such fiscal year pursuant to clause (b) of the
preceding sentence. The moneys received by the Department
pursuant to this Act and required to be deposited into the
Build Illinois Fund are subject to the pledge, claim and charge

SB0485 Engrossed - 79 - LRB101 04248 RJF 49256 b
set forth in Section 12 of the Build Illinois Bond Act.
Subject to payment of amounts into the Build Illinois Fund
as provided in the preceding paragraph or in any amendment
thereto hereafter enacted, the following specified monthly
installment of the amount requested in the certificate of the
Chairman of the Metropolitan Public Pier and Exposition
Authority provided under Section 8.25f of the State Finance
Act, but not in excess of the sums designated as "Total
Deposit", shall be deposited in the aggregate from collections
under Section 9 of the Use Tax Act, Section 9 of the Service
Use Tax Act, Section 9 of the Service Occupation Tax Act, and
Section 3 of the Retailers' Occupation Tax Act into the
McCormick Place Expansion Project Fund in the specified fiscal
years.
Fiscal Year Total Deposit
1993 $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000

SB0485 Engrossed - 80 - LRB101 04248 RJF 49256 b
2003 99,000,000
2004 103,000,000
2005 108,000,000
2006 113,000,000
2007 119,000,000
2008 126,000,000
2009 132,000,000
2010 139,000,000
2011 146,000,000
2012 153,000,000
2013 161,000,000
2014 170,000,000
2015 179,000,000
2016 189,000,000
2017 199,000,000
2018 210,000,000
2019 221,000,000
2020 233,000,000
2021 300,000,000 246,000,000
2022 300,000,000 260,000,000
2023 300,000,000 275,000,000
2024 300,000,000 275,000,000
2025 300,000,000 275,000,000
2026 300,000,000 279,000,000
2027 375,000,000 292,000,000
2028 375,000,000 307,000,000

SB0485 Engrossed - 81 - LRB101 04248 RJF 49256 b
2029 375,000,000 322,000,000
2030 375,000,000 338,000,000
2031 375,000,000 350,000,000
2032 375,000,000 350,000,000
2033 375,000,000
2034 375,000,000
2035 375,000,000
2036 450,000,000
and
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Public Pier and
Exposition Authority Act,
but not after fiscal year 2070
2060.
Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Public Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Public Pier and
Exposition Authority Act, plus cumulative deficiencies in the
deposits required under this Section for previous months and

SB0485 Engrossed - 82 - LRB101 04248 RJF 49256 b
years, shall be deposited into the McCormick Place Expansion
Project Fund, until the full amount requested for the fiscal
year, but not in excess of the amount specified above as "Total
Deposit", has been deposited.
Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning July 1, 1993 and ending on September 30,
2013, the Department shall each month pay into the Illinois Tax
Increment Fund 0.27% of 80% of the net revenue realized for the
preceding month from the 6.25% general rate on the selling
price of tangible personal property.
Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning with the receipt of the first report of
taxes paid by an eligible business and continuing for a 25-year
period, the Department shall each month pay into the Energy
Infrastructure Fund 80% of the net revenue realized from the
6.25% general rate on the selling price of Illinois-mined coal
that was sold to an eligible business. For purposes of this
paragraph, the term "eligible business" means a new electric
generating facility certified pursuant to Section 605-332 of
the Department of Commerce and Economic Opportunity Law of the
Civil Administrative Code of Illinois.
Subject to payment of amounts into the Build Illinois Fund,

SB0485 Engrossed - 83 - LRB101 04248 RJF 49256 b
the McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, and the Energy Infrastructure Fund pursuant to
the preceding paragraphs or in any amendments to this Section
hereafter enacted, beginning on the first day of the first
calendar month to occur on or after August 26, 2014 (the
effective date of Public Act 98-1098), each month, from the
collections made under Section 9 of the Use Tax Act, Section 9
of the Service Use Tax Act, Section 9 of the Service Occupation
Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
the Department shall pay into the Tax Compliance and
Administration Fund, to be used, subject to appropriation, to
fund additional auditors and compliance personnel at the
Department of Revenue, an amount equal to 1/12 of 5% of 80% of
the cash receipts collected during the preceding fiscal year by
the Audit Bureau of the Department under the Use Tax Act, the
Service Use Tax Act, the Service Occupation Tax Act, the
Retailers' Occupation Tax Act, and associated local occupation
and use taxes administered by the Department.
Subject to payments of amounts into the Build Illinois
Fund, the McCormick Place Expansion Project Fund, the Illinois
Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
beginning on July 1, 2018 the Department shall pay each month
into the Downstate Public Transportation Fund the moneys
required to be so paid under Section 2-3 of the Downstate
Public Transportation Act.

SB0485 Engrossed - 84 - LRB101 04248 RJF 49256 b
Of the remainder of the moneys received by the Department
pursuant to this Act, 75% shall be paid into the General
Revenue Fund of the State Treasury and 25% shall be reserved in
a special account and used only for the transfer to the Common
School Fund as part of the monthly transfer from the General
Revenue Fund in accordance with Section 8a of the State Finance
Act.
The Department may, upon separate written notice to a
taxpayer, require the taxpayer to prepare and file with the
Department on a form prescribed by the Department within not
less than 60 days after receipt of the notice an annual
information return for the tax year specified in the notice.
Such annual return to the Department shall include a statement
of gross receipts as shown by the taxpayer's last Federal
income tax return. If the total receipts of the business as
reported in the Federal income tax return do not agree with the
gross receipts reported to the Department of Revenue for the
same period, the taxpayer shall attach to his annual return a
schedule showing a reconciliation of the 2 amounts and the
reasons for the difference. The taxpayer's annual return to the
Department shall also disclose the cost of goods sold by the
taxpayer during the year covered by such return, opening and
closing inventories of such goods for such year, cost of goods
used from stock or taken from stock and given away by the
taxpayer during such year, pay roll information of the
taxpayer's business during such year and any additional

SB0485 Engrossed - 85 - LRB101 04248 RJF 49256 b
reasonable information which the Department deems would be
helpful in determining the accuracy of the monthly, quarterly
or annual returns filed by such taxpayer as hereinbefore
provided for in this Section.
If the annual information return required by this Section
is not filed when and as required, the taxpayer shall be liable
as follows:
(i) Until January 1, 1994, the taxpayer shall be liable
for a penalty equal to 1/6 of 1% of the tax due from such
taxpayer under this Act during the period to be covered by
the annual return for each month or fraction of a month
until such return is filed as required, the penalty to be
assessed and collected in the same manner as any other
penalty provided for in this Act.
(ii) On and after January 1, 1994, the taxpayer shall
be liable for a penalty as described in Section 3-4 of the
Uniform Penalty and Interest Act.
The chief executive officer, proprietor, owner or highest
ranking manager shall sign the annual return to certify the
accuracy of the information contained therein. Any person who
willfully signs the annual return containing false or
inaccurate information shall be guilty of perjury and punished
accordingly. The annual return form prescribed by the
Department shall include a warning that the person signing the
return may be liable for perjury.
The foregoing portion of this Section concerning the filing

SB0485 Engrossed - 86 - LRB101 04248 RJF 49256 b
of an annual information return shall not apply to a serviceman
who is not required to file an income tax return with the
United States Government.
As soon as possible after the first day of each month, upon
certification of the Department of Revenue, the Comptroller
shall order transferred and the Treasurer shall transfer from
the General Revenue Fund to the Motor Fuel Tax Fund an amount
equal to 1.7% of 80% of the net revenue realized under this Act
for the second preceding month. Beginning April 1, 2000, this
transfer is no longer required and shall not be made.
Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
For greater simplicity of administration, it shall be
permissible for manufacturers, importers and wholesalers whose
products are sold by numerous servicemen in Illinois, and who
wish to do so, to assume the responsibility for accounting and
paying to the Department all tax accruing under this Act with
respect to such sales, if the servicemen who are affected do
not make written objection to the Department to this
arrangement.
(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff.
8-14-18; 100-1171, eff. 1-4-19.)

SB0485 Engrossed - 87 - LRB101 04248 RJF 49256 b
Section 45. The Retailers' Occupation Tax Act is amended by
changing Section 3 as follows:
(35 ILCS 120/3) (from Ch. 120, par. 442)
Sec. 3. Except as provided in this Section, on or before
the twentieth day of each calendar month, every person engaged
in the business of selling tangible personal property at retail
in this State during the preceding calendar month shall file a
return with the Department, stating:
1. The name of the seller;
2. His residence address and the address of his
principal place of business and the address of the
principal place of business (if that is a different
address) from which he engages in the business of selling
tangible personal property at retail in this State;
3. Total amount of receipts received by him during the
preceding calendar month or quarter, as the case may be,
from sales of tangible personal property, and from services
furnished, by him during such preceding calendar month or
quarter;
4. Total amount received by him during the preceding
calendar month or quarter on charge and time sales of
tangible personal property, and from services furnished,
by him prior to the month or quarter for which the return
is filed;
5. Deductions allowed by law;

SB0485 Engrossed - 88 - LRB101 04248 RJF 49256 b
6. Gross receipts which were received by him during the
preceding calendar month or quarter and upon the basis of
which the tax is imposed;
7. The amount of credit provided in Section 2d of this
Act;
8. The amount of tax due;
9. The signature of the taxpayer; and
10. Such other reasonable information as the
Department may require.
On and after January 1, 2018, except for returns for motor
vehicles, watercraft, aircraft, and trailers that are required
to be registered with an agency of this State, with respect to
retailers whose annual gross receipts average $20,000 or more,
all returns required to be filed pursuant to this Act shall be
filed electronically. Retailers who demonstrate that they do
not have access to the Internet or demonstrate hardship in
filing electronically may petition the Department to waive the
electronic filing requirement.
If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to be
due on the return shall be deemed assessed.
Each return shall be accompanied by the statement of
prepaid tax issued pursuant to Section 2e for which credit is
claimed.
Prior to October 1, 2003, and on and after September 1,

SB0485 Engrossed - 89 - LRB101 04248 RJF 49256 b
2004 a retailer may accept a Manufacturer's Purchase Credit
certification from a purchaser in satisfaction of Use Tax as
provided in Section 3-85 of the Use Tax Act if the purchaser
provides the appropriate documentation as required by Section
3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
certification, accepted by a retailer prior to October 1, 2003
and on and after September 1, 2004 as provided in Section 3-85
of the Use Tax Act, may be used by that retailer to satisfy
Retailers' Occupation Tax liability in the amount claimed in
the certification, not to exceed 6.25% of the receipts subject
to tax from a qualifying purchase. A Manufacturer's Purchase
Credit reported on any original or amended return filed under
this Act after October 20, 2003 for reporting periods prior to
September 1, 2004 shall be disallowed. Manufacturer's
Purchaser Credit reported on annual returns due on or after
January 1, 2005 will be disallowed for periods prior to
September 1, 2004. No Manufacturer's Purchase Credit may be
used after September 30, 2003 through August 31, 2004 to
satisfy any tax liability imposed under this Act, including any
audit liability.
The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter. The
taxpayer shall also file a return with the Department for each
of the first two months of each calendar quarter, on or before

SB0485 Engrossed - 90 - LRB101 04248 RJF 49256 b
the twentieth day of the following calendar month, stating:
1. The name of the seller;
2. The address of the principal place of business from
which he engages in the business of selling tangible
personal property at retail in this State;
3. The total amount of taxable receipts received by him
during the preceding calendar month from sales of tangible
personal property by him during such preceding calendar
month, including receipts from charge and time sales, but
less all deductions allowed by law;
4. The amount of credit provided in Section 2d of this
Act;
5. The amount of tax due; and
6. Such other reasonable information as the Department
may require.
Beginning on October 1, 2003, any person who is not a
licensed distributor, importing distributor, or manufacturer,
as defined in the Liquor Control Act of 1934, but is engaged in
the business of selling, at retail, alcoholic liquor shall file
a statement with the Department of Revenue, in a format and at
a time prescribed by the Department, showing the total amount
paid for alcoholic liquor purchased during the preceding month
and such other information as is reasonably required by the
Department. The Department may adopt rules to require that this
statement be filed in an electronic or telephonic format. Such
rules may provide for exceptions from the filing requirements

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of this paragraph. For the purposes of this paragraph, the term
"alcoholic liquor" shall have the meaning prescribed in the
Liquor Control Act of 1934.
Beginning on October 1, 2003, every distributor, importing
distributor, and manufacturer of alcoholic liquor as defined in
the Liquor Control Act of 1934, shall file a statement with the
Department of Revenue, no later than the 10th day of the month
for the preceding month during which transactions occurred, by
electronic means, showing the total amount of gross receipts
from the sale of alcoholic liquor sold or distributed during
the preceding month to purchasers; identifying the purchaser to
whom it was sold or distributed; the purchaser's tax
registration number; and such other information reasonably
required by the Department. A distributor, importing
distributor, or manufacturer of alcoholic liquor must
personally deliver, mail, or provide by electronic means to
each retailer listed on the monthly statement a report
containing a cumulative total of that distributor's, importing
distributor's, or manufacturer's total sales of alcoholic
liquor to that retailer no later than the 10th day of the month
for the preceding month during which the transaction occurred.
The distributor, importing distributor, or manufacturer shall
notify the retailer as to the method by which the distributor,
importing distributor, or manufacturer will provide the sales
information. If the retailer is unable to receive the sales
information by electronic means, the distributor, importing

SB0485 Engrossed - 92 - LRB101 04248 RJF 49256 b
distributor, or manufacturer shall furnish the sales
information by personal delivery or by mail. For purposes of
this paragraph, the term "electronic means" includes, but is
not limited to, the use of a secure Internet website, e-mail,
or facsimile.
If a total amount of less than $1 is payable, refundable or
creditable, such amount shall be disregarded if it is less than
50 cents and shall be increased to $1 if it is 50 cents or more.
Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who has
an average monthly tax liability of $100,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1995, a taxpayer who has
an average monthly tax liability of $50,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 2000, a taxpayer who has
an annual tax liability of $200,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. The term "annual tax liability" shall be the
sum of the taxpayer's liabilities under this Act, and under all
other State and local occupation and use tax laws administered
by the Department, for the immediately preceding calendar year.
The term "average monthly tax liability" shall be the sum of
the taxpayer's liabilities under this Act, and under all other

SB0485 Engrossed - 93 - LRB101 04248 RJF 49256 b
State and local occupation and use tax laws administered by the
Department, for the immediately preceding calendar year
divided by 12. Beginning on October 1, 2002, a taxpayer who has
a tax liability in the amount set forth in subsection (b) of
Section 2505-210 of the Department of Revenue Law shall make
all payments required by rules of the Department by electronic
funds transfer.
Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make payments
by electronic funds transfer. All taxpayers required to make
payments by electronic funds transfer shall make those payments
for a minimum of one year beginning on October 1.
Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
All taxpayers required to make payment by electronic funds
transfer and any taxpayers authorized to voluntarily make
payments by electronic funds transfer shall make those payments
in the manner authorized by the Department.
The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
Any amount which is required to be shown or reported on any
return or other document under this Act shall, if such amount
is not a whole-dollar amount, be increased to the nearest
whole-dollar amount in any case where the fractional part of a

SB0485 Engrossed - 94 - LRB101 04248 RJF 49256 b
dollar is 50 cents or more, and decreased to the nearest
whole-dollar amount where the fractional part of a dollar is
less than 50 cents.
If the retailer is otherwise required to file a monthly
return and if the retailer's average monthly tax liability to
the Department does not exceed $200, the Department may
authorize his returns to be filed on a quarter annual basis,
with the return for January, February and March of a given year
being due by April 20 of such year; with the return for April,
May and June of a given year being due by July 20 of such year;
with the return for July, August and September of a given year
being due by October 20 of such year, and with the return for
October, November and December of a given year being due by
January 20 of the following year.
If the retailer is otherwise required to file a monthly or
quarterly return and if the retailer's average monthly tax
liability with the Department does not exceed $50, the
Department may authorize his returns to be filed on an annual
basis, with the return for a given year being due by January 20
of the following year.
Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as monthly
returns.
Notwithstanding any other provision in this Act concerning
the time within which a retailer may file his return, in the
case of any retailer who ceases to engage in a kind of business

SB0485 Engrossed - 95 - LRB101 04248 RJF 49256 b
which makes him responsible for filing returns under this Act,
such retailer shall file a final return under this Act with the
Department not more than one month after discontinuing such
business.
Where the same person has more than one business registered
with the Department under separate registrations under this
Act, such person may not file each return that is due as a
single return covering all such registered businesses, but
shall file separate returns for each such registered business.
In addition, with respect to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered with
an agency of this State, except as otherwise provided in this
Section, every retailer selling this kind of tangible personal
property shall file, with the Department, upon a form to be
prescribed and supplied by the Department, a separate return
for each such item of tangible personal property which the
retailer sells, except that if, in the same transaction, (i) a
retailer of aircraft, watercraft, motor vehicles or trailers
transfers more than one aircraft, watercraft, motor vehicle or
trailer to another aircraft, watercraft, motor vehicle
retailer or trailer retailer for the purpose of resale or (ii)
a retailer of aircraft, watercraft, motor vehicles, or trailers
transfers more than one aircraft, watercraft, motor vehicle, or
trailer to a purchaser for use as a qualifying rolling stock as
provided in Section 2-5 of this Act, then that seller may
report the transfer of all aircraft, watercraft, motor vehicles

SB0485 Engrossed - 96 - LRB101 04248 RJF 49256 b
or trailers involved in that transaction to the Department on
the same uniform invoice-transaction reporting return form.
For purposes of this Section, "watercraft" means a Class 2,
Class 3, or Class 4 watercraft as defined in Section 3-2 of the
Boat Registration and Safety Act, a personal watercraft, or any
boat equipped with an inboard motor.
In addition, with respect to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered with
an agency of this State, every person who is engaged in the
business of leasing or renting such items and who, in
connection with such business, sells any such item to a
retailer for the purpose of resale is, notwithstanding any
other provision of this Section to the contrary, authorized to
meet the return-filing requirement of this Act by reporting the
transfer of all the aircraft, watercraft, motor vehicles, or
trailers transferred for resale during a month to the
Department on the same uniform invoice-transaction reporting
return form on or before the 20th of the month following the
month in which the transfer takes place. Notwithstanding any
other provision of this Act to the contrary, all returns filed
under this paragraph must be filed by electronic means in the
manner and form as required by the Department.
Any retailer who sells only motor vehicles, watercraft,
aircraft, or trailers that are required to be registered with
an agency of this State, so that all retailers' occupation tax
liability is required to be reported, and is reported, on such

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

SB0485 Engrossed - 98 - LRB101 04248 RJF 49256 b
or aircraft must show the name and address of the seller; the
name and address of the purchaser; the amount of the selling
price including the amount allowed by the retailer for
traded-in property, if any; the amount allowed by the retailer
for the traded-in tangible personal property, if any, to the
extent to which Section 1 of this Act allows an exemption for
the value of traded-in property; the balance payable after
deducting such trade-in allowance from the total selling price;
the amount of tax due from the retailer with respect to such
transaction; the amount of tax collected from the purchaser by
the retailer on such transaction (or satisfactory evidence that
such tax is not due in that particular instance, if that is
claimed to be the fact); the place and date of the sale, a
sufficient identification of the property sold, and such other
information as the Department may reasonably require.
Such transaction reporting return shall be filed not later
than 20 days after the day of delivery of the item that is
being sold, but may be filed by the retailer at any time sooner
than that if he chooses to do so. The transaction reporting
return and tax remittance or proof of exemption from the
Illinois use tax may be transmitted to the Department by way of
the State agency with which, or State officer with whom the
tangible personal property must be titled or registered (if
titling or registration is required) if the Department and such
agency or State officer determine that this procedure will
expedite the processing of applications for title or

SB0485 Engrossed - 99 - LRB101 04248 RJF 49256 b
registration.
With each such transaction reporting return, the retailer
shall remit the proper amount of tax due (or shall submit
satisfactory evidence that the sale is not taxable if that is
the case), to the Department or its agents, whereupon the
Department shall issue, in the purchaser's name, a use tax
receipt (or a certificate of exemption if the Department is
satisfied that the particular sale is tax exempt) which such
purchaser may submit to the agency with which, or State officer
with whom, he must title or register the tangible personal
property that is involved (if titling or registration is
required) in support of such purchaser's application for an
Illinois certificate or other evidence of title or registration
to such tangible personal property.
No retailer's failure or refusal to remit tax under this
Act precludes a user, who has paid the proper tax to the
retailer, from obtaining his certificate of title or other
evidence of title or registration (if titling or registration
is required) upon satisfying the Department that such user has
paid the proper tax (if tax is due) to the retailer. The
Department shall adopt appropriate rules to carry out the
mandate of this paragraph.
If the user who would otherwise pay tax to the retailer
wants the transaction reporting return filed and the payment of
the tax or proof of exemption made to the Department before the
retailer is willing to take these actions and such user has not

SB0485 Engrossed - 100 - LRB101 04248 RJF 49256 b
paid the tax to the retailer, such user may certify to the fact
of such delay by the retailer and may (upon the Department
being satisfied of the truth of such certification) transmit
the information required by the transaction reporting return
and the remittance for tax or proof of exemption directly to
the Department and obtain his tax receipt or exemption
determination, in which event the transaction reporting return
and tax remittance (if a tax payment was required) shall be
credited by the Department to the proper retailer's account
with the Department, but without the 2.1% or 1.75% discount
provided for in this Section being allowed. When the user pays
the tax directly to the Department, he shall pay the tax in the
same amount and in the same form in which it would be remitted
if the tax had been remitted to the Department by the retailer.
Refunds made by the seller during the preceding return
period to purchasers, on account of tangible personal property
returned to the seller, shall be allowed as a deduction under
subdivision 5 of his monthly or quarterly return, as the case
may be, in case the seller had theretofore included the
receipts from the sale of such tangible personal property in a
return filed by him and had paid the tax imposed by this Act
with respect to such receipts.
Where the seller is a corporation, the return filed on
behalf of such corporation shall be signed by the president,
vice-president, secretary or treasurer or by the properly
accredited agent of such corporation.

SB0485 Engrossed - 101 - LRB101 04248 RJF 49256 b
Where the seller is a limited liability company, the return
filed on behalf of the limited liability company shall be
signed by a manager, member, or properly accredited agent of
the limited liability company.
Except as provided in this Section, the retailer filing the
return under this Section shall, at the time of filing such
return, pay to the Department the amount of tax imposed by this
Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
on and after January 1, 1990, or $5 per calendar year,
whichever is greater, which is allowed to reimburse the
retailer for the expenses incurred in keeping records,
preparing and filing returns, remitting the tax and supplying
data to the Department on request. Any prepayment made pursuant
to Section 2d of this Act shall be included in the amount on
which such 2.1% or 1.75% discount is computed. In the case of
retailers who report and pay the tax on a transaction by
transaction basis, as provided in this Section, such discount
shall be taken with each such tax remittance instead of when
such retailer files his periodic return. The discount allowed
under this Section is allowed only for returns that are filed
in the manner required by this Act. The Department may disallow
the discount for retailers whose certificate of registration is
revoked at the time the return is filed, but only if the
Department's decision to revoke the certificate of
registration has become final.
Before October 1, 2000, if the taxpayer's average monthly

SB0485 Engrossed - 102 - LRB101 04248 RJF 49256 b
tax liability to the Department under this Act, the Use Tax
Act, the Service Occupation Tax Act, and the Service Use Tax
Act, excluding any liability for prepaid sales tax to be
remitted in accordance with Section 2d of this Act, was $10,000
or more during the preceding 4 complete calendar quarters, he
shall file a return with the Department each month by the 20th
day of the month next following the month during which such tax
liability is incurred and shall make payments to the Department
on or before the 7th, 15th, 22nd and last day of the month
during which such liability is incurred. On and after October
1, 2000, if the taxpayer's average monthly tax liability to the
Department under this Act, the Use Tax Act, the Service
Occupation Tax Act, and the Service Use Tax Act, excluding any
liability for prepaid sales tax to be remitted in accordance
with Section 2d of this Act, was $20,000 or more during the
preceding 4 complete calendar quarters, he shall file a return
with the Department each month by the 20th day of the month
next following the month during which such tax liability is
incurred and shall make payment to the Department on or before
the 7th, 15th, 22nd and last day of the month during which such
liability is incurred. If the month during which such tax
liability is incurred began prior to January 1, 1985, each
payment shall be in an amount equal to 1/4 of the taxpayer's
actual liability for the month or an amount set by the
Department not to exceed 1/4 of the average monthly liability
of the taxpayer to the Department for the preceding 4 complete

SB0485 Engrossed - 103 - LRB101 04248 RJF 49256 b
calendar quarters (excluding the month of highest liability and
the month of lowest liability in such 4 quarter period). If the
month during which such tax liability is incurred begins on or
after January 1, 1985 and prior to January 1, 1987, each
payment shall be in an amount equal to 22.5% of the taxpayer's
actual liability for the month or 27.5% of the taxpayer's
liability for the same calendar month of the preceding year. If
the month during which such tax liability is incurred begins on
or after January 1, 1987 and prior to January 1, 1988, each
payment shall be in an amount equal to 22.5% of the taxpayer's
actual liability for the month or 26.25% of the taxpayer's
liability for the same calendar month of the preceding year. If
the month during which such tax liability is incurred begins on
or after January 1, 1988, and prior to January 1, 1989, or
begins on or after January 1, 1996, each payment shall be in an
amount equal to 22.5% of the taxpayer's actual liability for
the month or 25% of the taxpayer's liability for the same
calendar month of the preceding year. If the month during which
such tax liability is incurred begins on or after January 1,
1989, and prior to January 1, 1996, each payment shall be in an
amount equal to 22.5% of the taxpayer's actual liability for
the month or 25% of the taxpayer's liability for the same
calendar month of the preceding year or 100% of the taxpayer's
actual liability for the quarter monthly reporting period. The
amount of such quarter monthly payments shall be credited
against the final tax liability of the taxpayer's return for

SB0485 Engrossed - 104 - LRB101 04248 RJF 49256 b
that month. Before October 1, 2000, once applicable, the
requirement of the making of quarter monthly payments to the
Department by taxpayers having an average monthly tax liability
of $10,000 or more as determined in the manner provided above
shall continue until such taxpayer's average monthly liability
to the Department during the preceding 4 complete calendar
quarters (excluding the month of highest liability and the
month of lowest liability) is less than $9,000, or until such
taxpayer's average monthly liability to the Department as
computed for each calendar quarter of the 4 preceding complete
calendar quarter period is less than $10,000. However, if a
taxpayer can show the Department that a substantial change in
the taxpayer's business has occurred which causes the taxpayer
to anticipate that his average monthly tax liability for the
reasonably foreseeable future will fall below the $10,000
threshold stated above, then such taxpayer may petition the
Department for a change in such taxpayer's reporting status. On
and after October 1, 2000, once applicable, the requirement of
the making of quarter monthly payments to the Department by
taxpayers having an average monthly tax liability of $20,000 or
more as determined in the manner provided above shall continue
until such taxpayer's average monthly liability to the
Department during the preceding 4 complete calendar quarters
(excluding the month of highest liability and the month of
lowest liability) is less than $19,000 or until such taxpayer's
average monthly liability to the Department as computed for

SB0485 Engrossed - 105 - LRB101 04248 RJF 49256 b
each calendar quarter of the 4 preceding complete calendar
quarter period is less than $20,000. However, if a taxpayer can
show the Department that a substantial change in the taxpayer's
business has occurred which causes the taxpayer to anticipate
that his average monthly tax liability for the reasonably
foreseeable future will fall below the $20,000 threshold stated
above, then such taxpayer may petition the Department for a
change in such taxpayer's reporting status. The Department
shall change such taxpayer's reporting status unless it finds
that such change is seasonal in nature and not likely to be
long term. If any such quarter monthly payment is not paid at
the time or in the amount required by this Section, then the
taxpayer shall be liable for penalties and interest on the
difference between the minimum amount due as a payment and the
amount of such quarter monthly payment actually and timely
paid, except insofar as the taxpayer has previously made
payments for that month to the Department in excess of the
minimum payments previously due as provided in this Section.
The Department shall make reasonable rules and regulations to
govern the quarter monthly payment amount and quarter monthly
payment dates for taxpayers who file on other than a calendar
monthly basis.
The provisions of this paragraph apply before October 1,
2001. Without regard to whether a taxpayer is required to make
quarter monthly payments as specified above, any taxpayer who
is required by Section 2d of this Act to collect and remit

SB0485 Engrossed - 106 - LRB101 04248 RJF 49256 b
prepaid taxes and has collected prepaid taxes which average in
excess of $25,000 per month during the preceding 2 complete
calendar quarters, shall file a return with the Department as
required by Section 2f and shall make payments to the
Department on or before the 7th, 15th, 22nd and last day of the
month during which such liability is incurred. If the month
during which such tax liability is incurred began prior to
September 1, 1985 (the effective date of Public Act 84-221),
each payment shall be in an amount not less than 22.5% of the
taxpayer's actual liability under Section 2d. If the month
during which such tax liability is incurred begins on or after
January 1, 1986, each payment shall be in an amount equal to
22.5% of the taxpayer's actual liability for the month or 27.5%
of the taxpayer's liability for the same calendar month of the
preceding calendar year. If the month during which such tax
liability is incurred begins on or after January 1, 1987, each
payment shall be in an amount equal to 22.5% of the taxpayer's
actual liability for the month or 26.25% of the taxpayer's
liability for the same calendar month of the preceding year.
The amount of such quarter monthly payments shall be credited
against the final tax liability of the taxpayer's return for
that month filed under this Section or Section 2f, as the case
may be. Once applicable, the requirement of the making of
quarter monthly payments to the Department pursuant to this
paragraph shall continue until such taxpayer's average monthly
prepaid tax collections during the preceding 2 complete

SB0485 Engrossed - 107 - LRB101 04248 RJF 49256 b
calendar quarters is $25,000 or less. If any such quarter
monthly payment is not paid at the time or in the amount
required, the taxpayer shall be liable for penalties and
interest on such difference, except insofar as the taxpayer has
previously made payments for that month in excess of the
minimum payments previously due.
The provisions of this paragraph apply on and after October
1, 2001. Without regard to whether a taxpayer is required to
make quarter monthly payments as specified above, any taxpayer
who is required by Section 2d of this Act to collect and remit
prepaid taxes and has collected prepaid taxes that average in
excess of $20,000 per month during the preceding 4 complete
calendar quarters shall file a return with the Department as
required by Section 2f and shall make payments to the
Department on or before the 7th, 15th, 22nd and last day of the
month during which the liability is incurred. Each payment
shall be in an amount equal to 22.5% of the taxpayer's actual
liability for the month or 25% of the taxpayer's liability for
the same calendar month of the preceding year. The amount of
the quarter monthly payments shall be credited against the
final tax liability of the taxpayer's return for that month
filed under this Section or Section 2f, as the case may be.
Once applicable, the requirement of the making of quarter
monthly payments to the Department pursuant to this paragraph
shall continue until the taxpayer's average monthly prepaid tax
collections during the preceding 4 complete calendar quarters

SB0485 Engrossed - 108 - LRB101 04248 RJF 49256 b
(excluding the month of highest liability and the month of
lowest liability) is less than $19,000 or until such taxpayer's
average monthly liability to the Department as computed for
each calendar quarter of the 4 preceding complete calendar
quarters is less than $20,000. If any such quarter monthly
payment is not paid at the time or in the amount required, the
taxpayer shall be liable for penalties and interest on such
difference, except insofar as the taxpayer has previously made
payments for that month in excess of the minimum payments
previously due.
If any payment provided for in this Section exceeds the
taxpayer's liabilities under this Act, the Use Tax Act, the
Service Occupation Tax Act and the Service Use Tax Act, as
shown on an original monthly return, the Department shall, if
requested by the taxpayer, issue to the taxpayer a credit
memorandum no later than 30 days after the date of payment. The
credit evidenced by such credit memorandum may be assigned by
the taxpayer to a similar taxpayer under this Act, the Use Tax
Act, the Service Occupation Tax Act or the Service Use Tax Act,
in accordance with reasonable rules and regulations to be
prescribed by the Department. If no such request is made, the
taxpayer may credit such excess payment against tax liability
subsequently to be remitted to the Department under this Act,
the Use Tax Act, the Service Occupation Tax Act or the Service
Use Tax Act, in accordance with reasonable rules and
regulations prescribed by the Department. If the Department

SB0485 Engrossed - 109 - LRB101 04248 RJF 49256 b
subsequently determined that all or any part of the credit
taken was not actually due to the taxpayer, the taxpayer's 2.1%
and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
of the difference between the credit taken and that actually
due, and that taxpayer shall be liable for penalties and
interest on such difference.
If a retailer of motor fuel is entitled to a credit under
Section 2d of this Act which exceeds the taxpayer's liability
to the Department under this Act for the month which the
taxpayer is filing a return, the Department shall issue the
taxpayer a credit memorandum for the excess.
Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund, a special fund in the
State treasury which is hereby created, the net revenue
realized for the preceding month from the 1% tax imposed under
this Act.
Beginning January 1, 1990, each month the Department shall
pay into the County and Mass Transit District Fund, a special
fund in the State treasury which is hereby created, 4% of the
net revenue realized for the preceding month from the 6.25%
general rate.
Beginning August 1, 2000, each month the Department shall
pay into the County and Mass Transit District Fund 20% of the
net revenue realized for the preceding month from the 1.25%
rate on the selling price of motor fuel and gasohol. Beginning
September 1, 2010, each month the Department shall pay into the

SB0485 Engrossed - 110 - LRB101 04248 RJF 49256 b
County and Mass Transit District Fund 20% of the net revenue
realized for the preceding month from the 1.25% rate on the
selling price of sales tax holiday items.
Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund 16% of the net revenue
realized for the preceding month from the 6.25% general rate on
the selling price of tangible personal property.
Beginning August 1, 2000, each month the Department shall
pay into the Local Government Tax Fund 80% of the net revenue
realized for the preceding month from the 1.25% rate on the
selling price of motor fuel and gasohol. Beginning September 1,
2010, each month the Department shall pay into the Local
Government Tax Fund 80% of the net revenue realized for the
preceding month from the 1.25% rate on the selling price of
sales tax holiday items.
Beginning October 1, 2009, each month the Department shall
pay into the Capital Projects Fund an amount that is equal to
an amount estimated by the Department to represent 80% of the
net revenue realized for the preceding month from the sale of
candy, grooming and hygiene products, and soft drinks that had
been taxed at a rate of 1% prior to September 1, 2009 but that
are now taxed at 6.25%.
Beginning July 1, 2011, each month the Department shall pay
into the Clean Air Act Permit Fund 80% of the net revenue
realized for the preceding month from the 6.25% general rate on
the selling price of sorbents used in Illinois in the process

SB0485 Engrossed - 111 - LRB101 04248 RJF 49256 b
of sorbent injection as used to comply with the Environmental
Protection Act or the federal Clean Air Act, but the total
payment into the Clean Air Act Permit Fund under this Act and
the Use Tax Act shall not exceed $2,000,000 in any fiscal year.
Beginning July 1, 2013, each month the Department shall pay
into the Underground Storage Tank Fund from the proceeds
collected under this Act, the Use Tax Act, the Service Use Tax
Act, and the Service Occupation Tax Act an amount equal to the
average monthly deficit in the Underground Storage Tank Fund
during the prior year, as certified annually by the Illinois
Environmental Protection Agency, but the total payment into the
Underground Storage Tank Fund under this Act, the Use Tax Act,
the Service Use Tax Act, and the Service Occupation Tax Act
shall not exceed $18,000,000 in any State fiscal year. As used
in this paragraph, the "average monthly deficit" shall be equal
to the difference between the average monthly claims for
payment by the fund and the average monthly revenues deposited
into the fund, excluding payments made pursuant to this
paragraph.
Beginning July 1, 2015, of the remainder of the moneys
received by the Department under the Use Tax Act, the Service
Use Tax Act, the Service Occupation Tax Act, and this Act, each
month the Department shall deposit $500,000 into the State
Crime Laboratory Fund.
Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into the

SB0485 Engrossed - 112 - LRB101 04248 RJF 49256 b
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
and after July 1, 1989, 3.8% thereof shall be paid into the
Build Illinois Fund; provided, however, that if in any fiscal
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
may be, of the moneys received by the Department and required
to be paid into the Build Illinois Fund pursuant to this Act,
Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
Act, and Section 9 of the Service Occupation Tax Act, such Acts
being hereinafter called the "Tax Acts" and such aggregate of
2.2% or 3.8%, as the case may be, of moneys being hereinafter
called the "Tax Act Amount", and (2) the amount transferred to
the Build Illinois Fund from the State and Local Sales Tax
Reform Fund shall be less than the Annual Specified Amount (as
hereinafter defined), an amount equal to the difference shall
be immediately paid into the Build Illinois Fund from other
moneys received by the Department pursuant to the Tax Acts; the
"Annual Specified Amount" means the amounts specified below for
fiscal years 1986 through 1993:
Fiscal Year Annual Specified Amount
1986 $54,800,000
1987 $76,650,000
1988 $80,480,000
1989 $88,510,000
1990 $115,330,000
1991 $145,470,000
1992 $182,730,000

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1993 $206,520,000;
and means the Certified Annual Debt Service Requirement (as
defined in Section 13 of the Build Illinois Bond Act) or the
Tax Act Amount, whichever is greater, for fiscal year 1994 and
each fiscal year thereafter; and further provided, that if on
the last business day of any month the sum of (1) the Tax Act
Amount required to be deposited into the Build Illinois Bond
Account in the Build Illinois Fund during such month and (2)
the amount transferred to the Build Illinois Fund from the
State and Local Sales Tax Reform Fund shall have been less than
1/12 of the Annual Specified Amount, an amount equal to the
difference shall be immediately paid into the Build Illinois
Fund from other moneys received by the Department pursuant to
the Tax Acts; and, further provided, that in no event shall the
payments required under the preceding proviso result in
aggregate payments into the Build Illinois Fund pursuant to
this clause (b) for any fiscal year in excess of the greater of
(i) the Tax Act Amount or (ii) the Annual Specified Amount for
such fiscal year. The amounts payable into the Build Illinois
Fund under clause (b) of the first sentence in this paragraph
shall be payable only until such time as the aggregate amount
on deposit under each trust indenture securing Bonds issued and
outstanding pursuant to the Build Illinois Bond Act is
sufficient, taking into account any future investment income,
to fully provide, in accordance with such indenture, for the
defeasance of or the payment of the principal of, premium, if

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any, and interest on the Bonds secured by such indenture and on
any Bonds expected to be issued thereafter and all fees and
costs payable with respect thereto, all as certified by the
Director of the Bureau of the Budget (now Governor's Office of
Management and Budget). If on the last business day of any
month in which Bonds are outstanding pursuant to the Build
Illinois Bond Act, the aggregate of moneys deposited in the
Build Illinois Bond Account in the Build Illinois Fund in such
month shall be less than the amount required to be transferred
in such month from the Build Illinois Bond Account to the Build
Illinois Bond Retirement and Interest Fund pursuant to Section
13 of the Build Illinois Bond Act, an amount equal to such
deficiency shall be immediately paid from other moneys received
by the Department pursuant to the Tax Acts to the Build
Illinois Fund; provided, however, that any amounts paid to the
Build Illinois Fund in any fiscal year pursuant to this
sentence shall be deemed to constitute payments pursuant to
clause (b) of the first sentence of this paragraph and shall
reduce the amount otherwise payable for such fiscal year
pursuant to that clause (b). The moneys received by the
Department pursuant to this Act and required to be deposited
into the Build Illinois Fund are subject to the pledge, claim
and charge set forth in Section 12 of the Build Illinois Bond
Act.
Subject to payment of amounts into the Build Illinois Fund
as provided in the preceding paragraph or in any amendment

SB0485 Engrossed - 115 - LRB101 04248 RJF 49256 b
thereto hereafter enacted, the following specified monthly
installment of the amount requested in the certificate of the
Chairman of the Metropolitan Public Pier and Exposition
Authority provided under Section 8.25f of the State Finance
Act, but not in excess of sums designated as "Total Deposit",
shall be deposited in the aggregate from collections under
Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
Act, Section 9 of the Service Occupation Tax Act, and Section 3
of the Retailers' Occupation Tax Act into the McCormick Place
Expansion Project Fund in the specified fiscal years.
Fiscal Year Total Deposit
1993 $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004 103,000,000
2005 108,000,000
2006 113,000,000

SB0485 Engrossed - 116 - LRB101 04248 RJF 49256 b
2007 119,000,000
2008 126,000,000
2009 132,000,000
2010 139,000,000
2011 146,000,000
2012 153,000,000
2013 161,000,000
2014 170,000,000
2015 179,000,000
2016 189,000,000
2017 199,000,000
2018 210,000,000
2019 221,000,000
2020 233,000,000
2021 300,000,000 246,000,000
2022 300,000,000 260,000,000
2023 300,000,000 275,000,000
2024 300,000,000 275,000,000
2025 300,000,000 275,000,000
2026 300,000,000 279,000,000
2027 375,000,000 292,000,000
2028 375,000,000 307,000,000
2029 375,000,000 322,000,000
2030 375,000,000 338,000,000
2031 375,000,000 350,000,000
2032 375,000,000 350,000,000

SB0485 Engrossed - 117 - LRB101 04248 RJF 49256 b
2033 375,000,000
2034 375,000,000
2035 375,000,000
2036 450,000,000
and
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Public Pier and
Exposition Authority Act,
but not after fiscal year 2070
2060.
Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Public Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Public Pier and
Exposition Authority Act, plus cumulative deficiencies in the
deposits required under this Section for previous months and
years, shall be deposited into the McCormick Place Expansion
Project Fund, until the full amount requested for the fiscal
year, but not in excess of the amount specified above as "Total
Deposit", has been deposited.

SB0485 Engrossed - 118 - LRB101 04248 RJF 49256 b
Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning July 1, 1993 and ending on September 30,
2013, the Department shall each month pay into the Illinois Tax
Increment Fund 0.27% of 80% of the net revenue realized for the
preceding month from the 6.25% general rate on the selling
price of tangible personal property.
Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning with the receipt of the first report of
taxes paid by an eligible business and continuing for a 25-year
period, the Department shall each month pay into the Energy
Infrastructure Fund 80% of the net revenue realized from the
6.25% general rate on the selling price of Illinois-mined coal
that was sold to an eligible business. For purposes of this
paragraph, the term "eligible business" means a new electric
generating facility certified pursuant to Section 605-332 of
the Department of Commerce and Economic Opportunity Law of the
Civil Administrative Code of Illinois.
Subject to payment of amounts into the Build Illinois Fund,
the McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, and the Energy Infrastructure Fund pursuant to
the preceding paragraphs or in any amendments to this Section
hereafter enacted, beginning on the first day of the first

SB0485 Engrossed - 119 - LRB101 04248 RJF 49256 b
calendar month to occur on or after August 26, 2014 (the
effective date of Public Act 98-1098), each month, from the
collections made under Section 9 of the Use Tax Act, Section 9
of the Service Use Tax Act, Section 9 of the Service Occupation
Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
the Department shall pay into the Tax Compliance and
Administration Fund, to be used, subject to appropriation, to
fund additional auditors and compliance personnel at the
Department of Revenue, an amount equal to 1/12 of 5% of 80% of
the cash receipts collected during the preceding fiscal year by
the Audit Bureau of the Department under the Use Tax Act, the
Service Use Tax Act, the Service Occupation Tax Act, the
Retailers' Occupation Tax Act, and associated local occupation
and use taxes administered by the Department.
Subject to payments of amounts into the Build Illinois
Fund, the McCormick Place Expansion Project Fund, the Illinois
Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
beginning on July 1, 2018 the Department shall pay each month
into the Downstate Public Transportation Fund the moneys
required to be so paid under Section 2-3 of the Downstate
Public Transportation Act.
Of the remainder of the moneys received by the Department
pursuant to this Act, 75% thereof shall be paid into the State
Treasury and 25% shall be reserved in a special account and
used only for the transfer to the Common School Fund as part of

SB0485 Engrossed - 120 - LRB101 04248 RJF 49256 b
the monthly transfer from the General Revenue Fund in
accordance with Section 8a of the State Finance Act.
The Department may, upon separate written notice to a
taxpayer, require the taxpayer to prepare and file with the
Department on a form prescribed by the Department within not
less than 60 days after receipt of the notice an annual
information return for the tax year specified in the notice.
Such annual return to the Department shall include a statement
of gross receipts as shown by the retailer's last Federal
income tax return. If the total receipts of the business as
reported in the Federal income tax return do not agree with the
gross receipts reported to the Department of Revenue for the
same period, the retailer shall attach to his annual return a
schedule showing a reconciliation of the 2 amounts and the
reasons for the difference. The retailer's annual return to the
Department shall also disclose the cost of goods sold by the
retailer during the year covered by such return, opening and
closing inventories of such goods for such year, costs of goods
used from stock or taken from stock and given away by the
retailer during such year, payroll information of the
retailer's business during such year and any additional
reasonable information which the Department deems would be
helpful in determining the accuracy of the monthly, quarterly
or annual returns filed by such retailer as provided for in
this Section.
If the annual information return required by this Section

SB0485 Engrossed - 121 - LRB101 04248 RJF 49256 b
is not filed when and as required, the taxpayer shall be liable
as follows:
(i) Until January 1, 1994, the taxpayer shall be liable
for a penalty equal to 1/6 of 1% of the tax due from such
taxpayer under this Act during the period to be covered by
the annual return for each month or fraction of a month
until such return is filed as required, the penalty to be
assessed and collected in the same manner as any other
penalty provided for in this Act.
(ii) On and after January 1, 1994, the taxpayer shall
be liable for a penalty as described in Section 3-4 of the
Uniform Penalty and Interest Act.
The chief executive officer, proprietor, owner or highest
ranking manager shall sign the annual return to certify the
accuracy of the information contained therein. Any person who
willfully signs the annual return containing false or
inaccurate information shall be guilty of perjury and punished
accordingly. The annual return form prescribed by the
Department shall include a warning that the person signing the
return may be liable for perjury.
The provisions of this Section concerning the filing of an
annual information return do not apply to a retailer who is not
required to file an income tax return with the United States
Government.
As soon as possible after the first day of each month, upon
certification of the Department of Revenue, the Comptroller

SB0485 Engrossed - 122 - LRB101 04248 RJF 49256 b
shall order transferred and the Treasurer shall transfer from
the General Revenue Fund to the Motor Fuel Tax Fund an amount
equal to 1.7% of 80% of the net revenue realized under this Act
for the second preceding month. Beginning April 1, 2000, this
transfer is no longer required and shall not be made.
Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
For greater simplicity of administration, manufacturers,
importers and wholesalers whose products are sold at retail in
Illinois by numerous retailers, and who wish to do so, may
assume the responsibility for accounting and paying to the
Department all tax accruing under this Act with respect to such
sales, if the retailers who are affected do not make written
objection to the Department to this arrangement.
Any person who promotes, organizes, provides retail
selling space for concessionaires or other types of sellers at
the Illinois State Fair, DuQuoin State Fair, county fairs,
local fairs, art shows, flea markets and similar exhibitions or
events, including any transient merchant as defined by Section
2 of the Transient Merchant Act of 1987, is required to file a
report with the Department providing the name of the merchant's
business, the name of the person or persons engaged in
merchant's business, the permanent address and Illinois
Retailers Occupation Tax Registration Number of the merchant,

SB0485 Engrossed - 123 - LRB101 04248 RJF 49256 b
the dates and location of the event and other reasonable
information that the Department may require. The report must be
filed not later than the 20th day of the month next following
the month during which the event with retail sales was held.
Any person who fails to file a report required by this Section
commits a business offense and is subject to a fine not to
exceed $250.
Any person engaged in the business of selling tangible
personal property at retail as a concessionaire or other type
of seller at the Illinois State Fair, county fairs, art shows,
flea markets and similar exhibitions or events, or any
transient merchants, as defined by Section 2 of the Transient
Merchant Act of 1987, may be required to make a daily report of
the amount of such sales to the Department and to make a daily
payment of the full amount of tax due. The Department shall
impose this requirement when it finds that there is a
significant risk of loss of revenue to the State at such an
exhibition or event. Such a finding shall be based on evidence
that a substantial number of concessionaires or other sellers
who are not residents of Illinois will be engaging in the
business of selling tangible personal property at retail at the
exhibition or event, or other evidence of a significant risk of
loss of revenue to the State. The Department shall notify
concessionaires and other sellers affected by the imposition of
this requirement. In the absence of notification by the
Department, the concessionaires and other sellers shall file

SB0485 Engrossed - 124 - LRB101 04248 RJF 49256 b
their returns as otherwise required in this Section.
(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
99-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
7-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
Section 50. The Cigarette Tax Act is amended by changing
Section 29 as follows:
(35 ILCS 130/29) (from Ch. 120, par. 453.29)
Sec. 29. All moneys received by the Department from the
one-half mill tax imposed by the Sixty-fourth General Assembly
and all interest and penalties, received in connection
therewith under the provisions of this Act shall be paid into
the Metropolitan Fair and Exposition Authority Reconstruction
Fund. All other moneys received by the Department under this
Act shall be paid into the General Revenue Fund in the State
treasury. After there has been paid into the Metropolitan Fair
and Exposition Authority Reconstruction Fund sufficient money
to pay in full both principal and interest, all of the
outstanding bonds issued pursuant to the "Fair and Exposition
Authority Reconstruction Act", the State Treasurer and
Comptroller shall transfer to the General Revenue Fund the
balance of moneys remaining in the Metropolitan Fair and
Exposition Authority Reconstruction Fund except for $2,500,000
which shall remain in the Metropolitan Fair and Exposition
Authority Reconstruction Fund and which may be appropriated by

SB0485 Engrossed - 125 - LRB101 04248 RJF 49256 b
the General Assembly for the corporate purposes of the
Metropolitan Public Pier and Exposition Authority. All monies
received by the Department in fiscal year 1978 and thereafter
from the one-half mill tax imposed by the Sixty-fourth General
Assembly, and all interest and penalties received in connection
therewith under the provisions of this Act, shall be paid into
the General Revenue Fund, except that the Department shall pay
the first $4,800,000 received in fiscal years 1979 through 2001
from that one-half mill tax into the Metropolitan Fair and
Exposition Authority Reconstruction Fund which monies may be
appropriated by the General Assembly for the corporate purposes
of the Metropolitan Public Pier and Exposition Authority.
In fiscal year 2002 and fiscal year 2003, the first
$4,800,000 from the one-half mill tax shall be paid into the
Statewide Economic Development Fund.
All moneys received by the Department in fiscal year 2006
and thereafter from the one-half mill tax imposed by the 64th
General Assembly and all interest and penalties received in
connection with that tax under the provisions of this Act shall
be paid into the General Revenue Fund.
(Source: P.A. 93-22, eff. 6-20-03; 94-91, eff. 7-1-05.)
Section 55. The Hotel Operators' Occupation Tax Act is
amended by changing Sections 3 and 6 as follows:
(35 ILCS 145/3) (from Ch. 120, par. 481b.33)

SB0485 Engrossed - 126 - LRB101 04248 RJF 49256 b
Sec. 3. Rate; exemptions.
(a) A tax is imposed upon persons engaged in the business
of renting, leasing or letting rooms in a hotel at the rate of
5% of 94% of the gross rental receipts from such renting,
leasing or letting, excluding, however, from gross rental
receipts, the proceeds of such renting, leasing or letting to
permanent residents of that hotel and proceeds from the tax
imposed under subsection (c) of Section 13 of the Metropolitan
Public Pier and Exposition Authority Act.
(b) There shall be imposed an additional tax upon persons
engaged in the business of renting, leasing or letting rooms in
a hotel at the rate of 1% of 94% of the gross rental receipts
from such renting, leasing or letting, excluding, however, from
gross rental receipts, the proceeds of such renting, leasing or
letting to permanent residents of that hotel and proceeds from
the tax imposed under subsection (c) of Section 13 of the
Metropolitan Public Pier and Exposition Authority Act.
(c) No funds received pursuant to this Act shall be used to
advertise for or otherwise promote new competition in the hotel
business.
(d) However, such tax is not imposed upon the privilege of
engaging in any business in Interstate Commerce or otherwise,
which business may not, under the Constitution and Statutes of
the United States, be made the subject of taxation by this
State. In addition, the tax is not imposed upon gross rental
receipts for which the hotel operator is prohibited from

SB0485 Engrossed - 127 - LRB101 04248 RJF 49256 b
obtaining reimbursement for the tax from the customer by reason
of a federal treaty.
(d-5) On and after July 1, 2017, the tax imposed by this
Act shall not apply to gross rental receipts received by an
entity that is organized and operated exclusively for religious
purposes and possesses an active Exemption Identification
Number issued by the Department pursuant to the Retailers'
Occupation Tax Act when acting as a hotel operator renting,
leasing, or letting rooms:
(1) in furtherance of the purposes for which it is
organized; or
(2) to entities that (i) are organized and operated
exclusively for religious purposes, (ii) possess an active
Exemption Identification Number issued by the Department
pursuant to the Retailers' Occupation Tax Act, and (iii)
rent the rooms in furtherance of the purposes for which
they are organized.
No gross rental receipts are exempt under paragraph (2) of
this subsection (d-5) unless the hotel operator obtains the
active Exemption Identification Number from the exclusively
religious entity to whom it is renting and maintains that
number in its books and records. Gross rental receipts from all
rentals other than those described in items (1) or (2) of this
subsection (d-5) are subject to the tax imposed by this Act
unless otherwise exempt under this Act.
This subsection (d-5) is exempt from the sunset provisions

SB0485 Engrossed - 128 - LRB101 04248 RJF 49256 b
of Section 3-5 of this Act.
(e) Persons subject to the tax imposed by this Act may
reimburse themselves for their tax liability under this Act by
separately stating such tax as an additional charge, which
charge may be stated in combination, in a single amount, with
any tax imposed pursuant to Sections 8-3-13 and 8-3-14 of the
Illinois Municipal Code, and Section 25.05-10 of "An Act to
revise the law in relation to counties".
(f) If any hotel operator collects an amount (however
designated) which purports to reimburse such operator for hotel
operators' occupation tax liability measured by receipts which
are not subject to hotel operators' occupation tax, or if any
hotel operator, in collecting an amount (however designated)
which purports to reimburse such operator for hotel operators'
occupation tax liability measured by receipts which are subject
to tax under this Act, collects more from the customer than the
operators' hotel operators' occupation tax liability in the
transaction is, the customer shall have a legal right to claim
a refund of such amount from such operator. However, if such
amount is not refunded to the customer for any reason, the
hotel operator is liable to pay such amount to the Department.
(Source: P.A. 100-213, eff. 8-18-17.)
(35 ILCS 145/6) (from Ch. 120, par. 481b.36)
Sec. 6. Filing of returns and distribution of proceeds.
Except as provided hereinafter in this Section, on or

SB0485 Engrossed - 129 - LRB101 04248 RJF 49256 b
before the last day of each calendar month, every person
engaged in the business of renting, leasing or letting rooms in
a hotel in this State during the preceding calendar month shall
file a return with the Department, stating:
1. The name of the operator;
2. His residence address and the address of his
principal place of business and the address of the
principal place of business (if that is a different
address) from which he engages in the business of renting,
leasing or letting rooms in a hotel in this State;
3. Total amount of rental receipts received by him
during the preceding calendar month from renting, leasing
or letting rooms during such preceding calendar month;
4. Total amount of rental receipts received by him
during the preceding calendar month from renting, leasing
or letting rooms to permanent residents during such
preceding calendar month;
5. Total amount of other exclusions from gross rental
receipts allowed by this Act;
6. Gross rental receipts which were received by him
during the preceding calendar month and upon the basis of
which the tax is imposed;
7. The amount of tax due;
8. Such other reasonable information as the Department
may require.
If the operator's average monthly tax liability to the

SB0485 Engrossed - 130 - LRB101 04248 RJF 49256 b
Department does not exceed $200, the Department may authorize
his returns to be filed on a quarter annual basis, with the
return for January, February and March of a given year being
due by April 30 of such year; with the return for April, May
and June of a given year being due by July 31 of such year; with
the return for July, August and September of a given year being
due by October 31 of such year, and with the return for
October, November and December of a given year being due by
January 31 of the following year.
If the operator's average monthly tax liability to the
Department does not exceed $50, the Department may authorize
his returns to be filed on an annual basis, with the return for
a given year being due by January 31 of the following year.
Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as monthly
returns.
Notwithstanding any other provision in this Act concerning
the time within which an operator may file his return, in the
case of any operator who ceases to engage in a kind of business
which makes him responsible for filing returns under this Act,
such operator shall file a final return under this Act with the
Department not more than 1 month after discontinuing such
business.
Where the same person has more than 1 business registered
with the Department under separate registrations under this
Act, such person shall not file each return that is due as a

SB0485 Engrossed - 131 - LRB101 04248 RJF 49256 b
single return covering all such registered businesses, but
shall file separate returns for each such registered business.
In his return, the operator shall determine the value of
any consideration other than money received by him in
connection with the renting, leasing or letting of rooms in the
course of his business and he shall include such value in his
return. Such determination shall be subject to review and
revision by the Department in the manner hereinafter provided
for the correction of returns.
Where the operator is a corporation, the return filed on
behalf of such corporation shall be signed by the president,
vice-president, secretary or treasurer or by the properly
accredited agent of such corporation.
The person filing the return herein provided for shall, at
the time of filing such return, pay to the Department the
amount of tax herein imposed. The operator filing the return
under this Section shall, at the time of filing such return,
pay to the Department the amount of tax imposed by this Act
less a discount of 2.1% or $25 per calendar year, whichever is
greater, which is allowed to reimburse the operator for the
expenses incurred in keeping records, preparing and filing
returns, remitting the tax and supplying data to the Department
on request.
If any payment provided for in this Section exceeds the
operator's liabilities under this Act, as shown on an original
return, the Department may authorize the operator to credit

SB0485 Engrossed - 132 - LRB101 04248 RJF 49256 b
such excess payment against liability subsequently to be
remitted to the Department under this Act, in accordance with
reasonable rules adopted by the Department. If the Department
subsequently determines that all or any part of the credit
taken was not actually due to the operator, the operator's
discount shall be reduced by an amount equal to the difference
between the discount as applied to the credit taken and that
actually due, and that operator shall be liable for penalties
and interest on such difference.
There shall be deposited in the Build Illinois Fund in the
State Treasury for each State fiscal year 40% of the amount of
total net proceeds from the tax imposed by subsection (a) of
Section 3. Of the remaining 60%, $5,000,000 shall be deposited
in the Illinois Sports Facilities Fund and credited to the
Subsidy Account each fiscal year by making monthly deposits in
the amount of 1/8 of $5,000,000 plus cumulative deficiencies in
such deposits for prior months, and an additional $8,000,000
shall be deposited in the Illinois Sports Facilities Fund and
credited to the Advance Account each fiscal year by making
monthly deposits in the amount of 1/8 of $8,000,000 plus any
cumulative deficiencies in such deposits for prior months;
provided, that for fiscal years ending after June 30, 2001, the
amount to be so deposited into the Illinois Sports Facilities
Fund and credited to the Advance Account each fiscal year shall
be increased from $8,000,000 to the then applicable Advance
Amount and the required monthly deposits beginning with July

SB0485 Engrossed - 133 - LRB101 04248 RJF 49256 b
2001 shall be in the amount of 1/8 of the then applicable
Advance Amount plus any cumulative deficiencies in those
deposits for prior months. (The deposits of the additional
$8,000,000 or the then applicable Advance Amount, as
applicable, during each fiscal year shall be treated as
advances of funds to the Illinois Sports Facilities Authority
for its corporate purposes to the extent paid to the Authority
or its trustee and shall be repaid into the General Revenue
Fund in the State Treasury by the State Treasurer on behalf of
the Authority pursuant to Section 19 of the Illinois Sports
Facilities Authority Act, as amended. If in any fiscal year the
full amount of the then applicable Advance Amount is not repaid
into the General Revenue Fund, then the deficiency shall be
paid from the amount in the Local Government Distributive Fund
that would otherwise be allocated to the City of Chicago under
the State Revenue Sharing Act.)
For purposes of the foregoing paragraph, the term "Advance
Amount" means, for fiscal year 2002, $22,179,000, and for
subsequent fiscal years through fiscal year 2032, 105.615% of
the Advance Amount for the immediately preceding fiscal year,
rounded up to the nearest $1,000.
Of the remaining 60% of the amount of total net proceeds
prior to August 1, 2011 from the tax imposed by subsection (a)
of Section 3 after all required deposits in the Illinois Sports
Facilities Fund, the amount equal to 8% of the net revenue
realized from this Act plus an amount equal to 8% of the net

SB0485 Engrossed - 134 - LRB101 04248 RJF 49256 b
revenue realized from any tax imposed under Section 4.05 of the
Chicago World's Fair-1992 Authority Act during the preceding
month shall be deposited in the Local Tourism Fund each month
for purposes authorized by Section 605-705 of the Department of
Commerce and Economic Opportunity Law (20 ILCS 605/605-705). Of
the remaining 60% of the amount of total net proceeds beginning
on August 1, 2011 from the tax imposed by subsection (a) of
Section 3 after all required deposits in the Illinois Sports
Facilities Fund, an amount equal to 8% of the net revenue
realized from this Act plus an amount equal to 8% of the net
revenue realized from any tax imposed under Section 4.05 of the
Chicago World's Fair-1992 Authority Act during the preceding
month shall be deposited as follows: 18% of such amount shall
be deposited into the Chicago Travel Industry Promotion Fund
for the purposes described in subsection (n) of Section 5 of
the Metropolitan Public Pier and Exposition Authority Act and
the remaining 82% of such amount shall be deposited into the
Local Tourism Fund each month for purposes authorized by
Section 605-705 of the Department of Commerce and Economic
Opportunity Law. Beginning on August 1, 1999 and ending on July
31, 2011, an amount equal to 4.5% of the net revenue realized
from the Hotel Operators' Occupation Tax Act during the
preceding month shall be deposited into the International
Tourism Fund for the purposes authorized in Section 605-707 of
the Department of Commerce and Economic Opportunity Law.
Beginning on August 1, 2011, an amount equal to 4.5% of the net

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revenue realized from this Act during the preceding month shall
be deposited as follows: 55% of such amount shall be deposited
into the Chicago Travel Industry Promotion Fund for the
purposes described in subsection (n) of Section 5 of the
Metropolitan Public Pier and Exposition Authority Act and the
remaining 45% of such amount deposited into the International
Tourism Fund for the purposes authorized in Section 605-707 of
the Department of Commerce and Economic Opportunity Law. "Net
revenue realized for a month" means the revenue collected by
the State under that Act during the previous month less the
amount paid out during that same month as refunds to taxpayers
for overpayment of liability under that Act.
After making all these deposits, all other proceeds of the
tax imposed under subsection (a) of Section 3 shall be
deposited in the Tourism Promotion Fund in the State Treasury.
All moneys received by the Department from the additional tax
imposed under subsection (b) of Section 3 shall be deposited
into the Build Illinois Fund in the State Treasury.
The Department may, upon separate written notice to a
taxpayer, require the taxpayer to prepare and file with the
Department on a form prescribed by the Department within not
less than 60 days after receipt of the notice an annual
information return for the tax year specified in the notice.
Such annual return to the Department shall include a statement
of gross receipts as shown by the operator's last State income
tax return. If the total receipts of the business as reported

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in the State income tax return do not agree with the gross
receipts reported to the Department for the same period, the
operator shall attach to his annual information return a
schedule showing a reconciliation of the 2 amounts and the
reasons for the difference. The operator's annual information
return to the Department shall also disclose pay roll
information of the operator's business during the year covered
by such return and any additional reasonable information which
the Department deems would be helpful in determining the
accuracy of the monthly, quarterly or annual tax returns by
such operator as hereinbefore provided for in this Section.
If the annual information return required by this Section
is not filed when and as required the taxpayer shall be liable
for a penalty in an amount determined in accordance with
Section 3-4 of the Uniform Penalty and Interest Act until such
return is filed as required, the penalty to be assessed and
collected in the same manner as any other penalty provided for
in this Act.
The chief executive officer, proprietor, owner or highest
ranking manager shall sign the annual return to certify the
accuracy of the information contained therein. Any person who
willfully signs the annual return containing false or
inaccurate information shall be guilty of perjury and punished
accordingly. The annual return form prescribed by the
Department shall include a warning that the person signing the
return may be liable for perjury.

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The foregoing portion of this Section concerning the filing
of an annual information return shall not apply to an operator
who is not required to file an income tax return with the
United States Government.
(Source: P.A. 100-23, eff. 7-6-17; 100-1171, eff. 1-4-19.)
Section 60. The Illinois Municipal Code is amended by
changing Sections 8-3-13, 8-3-14, 8-3-14a, and 11-74.3-6 as
follows:
(65 ILCS 5/8-3-13) (from Ch. 24, par. 8-3-13)
Sec. 8-3-13. The corporate authorities of any municipality
containing 500,000 or more inhabitants may impose a tax prior
to July 1, 1969, upon all persons engaged in the municipality
in the business of renting, leasing or letting rooms in a
hotel, as defined in the Hotel Operators' Occupation Tax Act,
at a rate not to exceed 1% of the gross rental receipts from
the renting, leasing or letting, excluding, however, from gross
rental receipts, the proceeds of the renting, leasing or
letting to permanent residents of that hotel and proceeds from
the tax imposed under subsection (c) of Section 13 of the
Metropolitan Public Pier and Exposition Authority Act.
The tax imposed by a municipality under this Section and
all civil penalties that may be assessed as an incident thereof
shall be collected and enforced by the State Department of
Revenue. The certificate of registration that is issued by the

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Department to a lessor under the Hotel Operators' Occupation
Tax Act shall permit the registrant to engage in a business
that is taxable under any ordinance or resolution enacted under
this Section without registering separately with the
Department under the ordinance or resolution or under this
Section. The Department shall have full power to administer and
enforce this Section; to collect all taxes and penalties due
hereunder; to dispose of taxes and penalties so collected in
the manner provided in this Section; and to determine all
rights to credit memoranda arising on account of the erroneous
payment of tax or penalty hereunder. In the administration of
and compliance with this Section, the Department and persons
who are subject to this Section shall have the same rights,
remedies, privileges, immunities, powers and duties, and be
subject to the same conditions, restrictions, limitations,
penalties and definitions of terms, and employ the same modes
of procedure, as are prescribed in the Hotel Operators'
Occupation Tax Act and the Uniform Penalty and Interest Act, as
fully as if the provisions contained in those Acts were set
forth herein.
Whenever the Department determines that a refund should be
made under this Section to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause the warrant to be drawn for the
amount specified, and to the person named, in the notification
from the Department. The refund shall be paid by the State

SB0485 Engrossed - 139 - LRB101 04248 RJF 49256 b
Treasurer out of the Illinois tourism tax fund.
Persons subject to any tax imposed under authority granted
by this Section may reimburse themselves for their tax
liability for that tax by separately stating the tax as an
additional charge, which charge may be stated in combination,
in a single amount, with State tax imposed under the Hotel
Operators' Occupation Tax Act.
The Department shall forthwith pay over to the State
Treasurer, ex-officio, as trustee, all taxes and penalties
collected hereunder. On or before the 25th day of each calendar
month, the Department shall prepare and certify to the
Comptroller the disbursement of stated sums of money to named
municipalities from which lessors have paid taxes or penalties
hereunder to the Department during the second preceding
calendar month. The amount to be paid to each municipality
shall be the amount (not including credit memoranda) collected
hereunder during the second preceding calendar month by the
Department, and not including an amount equal to the amount of
refunds made during the second preceding calendar month by the
Department on behalf of the municipality, less 4% of the
balance, which sum shall be retained by the State Treasurer to
cover the costs incurred by the Department in administering and
enforcing the provisions of this Section, as provided herein.
The Department, at the time of each monthly disbursement to the
municipalities, shall prepare and certify to the Comptroller
the amount so retained by the State Treasurer, which shall be

SB0485 Engrossed - 140 - LRB101 04248 RJF 49256 b
paid into the General Revenue Fund of the State Treasury.
Within 10 days after receipt by the Comptroller of the
disbursement certification to the municipalities and the
General Revenue Fund provided for in this Section to be given
to the Comptroller by the Department, the Comptroller shall
cause the warrants to be drawn for the respective amounts in
accordance with the directions contained in the certification.
Nothing in this Section shall be construed to authorize a
municipality to impose a tax upon the privilege of engaging in
any business that, under the Constitution of the United States,
may not be made the subject of taxation by this State.
An ordinance or resolution imposing a tax hereunder or
effecting a change in the rate thereof shall be effective on
the first day of the calendar month next following the
expiration of the publication period provided in Section 1-2-4
in respect to municipalities governed by that Section.
The corporate authorities of any municipality that levies a
tax authorized by this Section shall transmit to the Department
of Revenue on or not later than 5 days after the effective date
of the ordinance or resolution a certified copy of the
ordinance or resolution imposing the tax; whereupon, the
Department of Revenue shall proceed to administer and enforce
this Section on behalf of the municipality as of the effective
date of the ordinance or resolution. Upon a change in rate of a
tax levied hereunder, or upon the discontinuance of the tax,
the corporate authorities of the municipality shall, on or not

SB0485 Engrossed - 141 - LRB101 04248 RJF 49256 b
later than 5 days after the effective date of the ordinance or
resolution discontinuing the tax or effecting a change in rate,
transmit to the Department of Revenue a certified copy of the
ordinance or resolution effecting the change or
discontinuance. The amounts disbursed to any municipality
under this Section shall be expended by the municipality solely
to promote tourism, conventions and other special events within
that municipality or otherwise to attract nonresidents to visit
the municipality.
Any municipality receiving and disbursing money under this
Section shall report on or before the first Monday in January
of each year to the Advisory Committee of the Illinois Tourism
Promotion Fund, created by Section 12 of the Illinois Promotion
Act. The reports shall specify the purposes for which the
disbursements were made and shall contain detailed amounts of
all receipts and disbursements under this Section.
This Section may be cited as the Tourism, Conventions and
Other Special Events Promotion Act of 1967.
(Source: P.A. 87-205; 87-733; 87-895.)
(65 ILCS 5/8-3-14) (from Ch. 24, par. 8-3-14)
Sec. 8-3-14. Municipal hotel operators' occupation tax.
The corporate authorities of any municipality may impose a tax
upon all persons engaged in such municipality in the business
of renting, leasing or letting rooms in a hotel, as defined in
"The Hotel Operators' Occupation Tax Act," at a rate not to

SB0485 Engrossed - 142 - LRB101 04248 RJF 49256 b
exceed 6% in the City of East Peoria and in the Village of
Morton and 5% in all other municipalities of the gross rental
receipts from such renting, leasing or letting, excluding,
however, from gross rental receipts, the proceeds of such
renting, leasing or letting to permanent residents of that
hotel and proceeds from the tax imposed under subsection (c) of
Section 13 of the Metropolitan Public Pier and Exposition
Authority Act, and may provide for the administration and
enforcement of the tax, and for the collection thereof from the
persons subject to the tax, as the corporate authorities
determine to be necessary or practicable for the effective
administration of the tax. The municipality may not impose a
tax under this Section if it imposes a tax under Section
8-3-14a.
Persons subject to any tax imposed pursuant to authority
granted by this Section may reimburse themselves for their tax
liability for such tax by separately stating such tax as an
additional charge, which charge may be stated in combination,
in a single amount, with State tax imposed under "The Hotel
Operators' Occupation Tax Act".
Nothing in this Section shall be construed to authorize a
municipality to impose a tax upon the privilege of engaging in
any business which under the constitution of the United States
may not be made the subject of taxation by this State.
The amounts collected by any municipality pursuant to this
Section shall be expended by the municipality solely to promote

SB0485 Engrossed - 143 - LRB101 04248 RJF 49256 b
tourism and conventions within that municipality or otherwise
to attract nonresident overnight visitors to the municipality.
No funds received pursuant to this Section shall be used to
advertise for or otherwise promote new competition in the hotel
business.
(Source: P.A. 95-967, eff. 9-23-08; 96-238, eff. 8-11-09.)
(65 ILCS 5/8-3-14a)
Sec. 8-3-14a. Municipal hotel use tax.
(a) The corporate authorities of any municipality may
impose a tax upon the privilege of renting or leasing rooms in
a hotel within the municipality at a rate not to exceed 5% of
the rental or lease payment. The corporate authorities may
provide for the administration and enforcement of the tax and
for the collection thereof from the persons subject to the tax,
as the corporate authorities determine to be necessary or
practical for the effective administration of the tax.
(b) Each hotel in the municipality shall collect the tax
from the person making the rental or lease payment at the time
that the payment is tendered to the hotel. The hotel shall, as
trustee, remit the tax to the municipality.
(c) The tax authorized under this Section does not apply to
any rental or lease payment by a permanent resident of that
hotel or to any payment made to any hotel that is subject to
the tax imposed under subsection (c) of Section 13 of the
Metropolitan Public Pier and Exposition Authority Act. A

SB0485 Engrossed - 144 - LRB101 04248 RJF 49256 b
municipality may not impose a tax under this Section if it
imposes a tax under Section 8-3-14. Nothing in this Section may
be construed to authorize a municipality to impose a tax upon
the privilege of engaging in any business that under the
Constitution of the United States may not be made the subject
of taxation by this State.
(d) The moneys collected by a municipality under this
Section may be expended solely to promote tourism and
conventions within that municipality or otherwise to attract
nonresident overnight visitors to the municipality. No moneys
received under this Section may be used to advertise for or
otherwise promote new competition in the hotel business.
(e) As used in this Section, "hotel" has the meaning set
forth in Section 2 of the Hotel Operators' Occupation Tax Act.
(Source: P.A. 96-238, eff. 8-11-09.)
(65 ILCS 5/11-74.3-6)
Sec. 11-74.3-6. Business district revenue and obligations;
business district tax allocation fund.
(a) If the corporate authorities of a municipality have
approved a business district plan, have designated a business
district, and have elected to impose a tax by ordinance
pursuant to subsection (10) or (11) of Section 11-74.3-3, then
each year after the date of the approval of the ordinance but
terminating upon the date all business district project costs
and all obligations paying or reimbursing business district

SB0485 Engrossed - 145 - LRB101 04248 RJF 49256 b
project costs, if any, have been paid, but in no event later
than the dissolution date, all amounts generated by the
retailers' occupation tax and service occupation tax shall be
collected and the tax shall be enforced by the Department of
Revenue in the same manner as all retailers' occupation taxes
and service occupation taxes imposed in the municipality
imposing the tax and all amounts generated by the hotel
operators' occupation tax shall be collected and the tax shall
be enforced by the municipality in the same manner as all hotel
operators' occupation taxes imposed in the municipality
imposing the tax. The corporate authorities of the municipality
shall deposit the proceeds of the taxes imposed under
subsections (10) and (11) of Section 11-74.3-3 into a special
fund of the municipality called the "[Name of] Business
District Tax Allocation Fund" for the purpose of paying or
reimbursing business district project costs and obligations
incurred in the payment of those costs.
(b) The corporate authorities of a municipality that has
designated a business district under this Law may, by
ordinance, impose a Business District Retailers' Occupation
Tax upon all persons engaged in the business of selling
tangible personal property, other than an item of tangible
personal property titled or registered with an agency of this
State's government, at retail in the business district at a
rate not to exceed 1% of the gross receipts from the sales made
in the course of such business, to be imposed only in 0.25%

SB0485 Engrossed - 146 - LRB101 04248 RJF 49256 b
increments. The tax may not be imposed on tangible personal
property taxed at the rate of 1% under the Retailers'
Occupation Tax Act.
The tax imposed under this subsection and all civil
penalties that may be assessed as an incident thereof shall be
collected and enforced by the Department of Revenue. The
certificate of registration that is issued by the Department to
a retailer under the Retailers' Occupation Tax Act shall permit
the retailer to engage in a business that is taxable under any
ordinance or resolution enacted pursuant to this subsection
without registering separately with the Department under such
ordinance or resolution or under this subsection. The
Department of Revenue shall have full power to administer and
enforce this subsection; to collect all taxes and penalties due
under this subsection in the manner hereinafter provided; and
to determine all rights to credit memoranda arising on account
of the erroneous payment of tax or penalty under this
subsection. In the administration of, and compliance with, this
subsection, the Department and persons who are subject to this
subsection shall have the same rights, remedies, privileges,
immunities, powers and duties, and be subject to the same
conditions, restrictions, limitations, penalties, exclusions,
exemptions, and definitions of terms and employ the same modes
of procedure, as are prescribed in Sections 1, 1a through 1o, 2
through 2-65 (in respect to all provisions therein other than
the State rate of tax), 2c through 2h, 3 (except as to the

SB0485 Engrossed - 147 - LRB101 04248 RJF 49256 b
disposition of taxes and penalties collected), 4, 5, 5a, 5c,
5d, 5e, 5f, 5g, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11,
12, 13, and 14 of the Retailers' Occupation Tax Act and all
provisions of the Uniform Penalty and Interest Act, as fully as
if those provisions were set forth herein.
Persons subject to any tax imposed under this subsection
may reimburse themselves for their seller's tax liability under
this subsection by separately stating the tax as an additional
charge, which charge may be stated in combination, in a single
amount, with State taxes that sellers are required to collect
under the Use Tax Act, in accordance with such bracket
schedules as the Department may prescribe.
Whenever the Department determines that a refund should be
made under this subsection to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause the order to be drawn for the
amount specified and to the person named in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the business district retailers' occupation
tax fund.
The Department shall immediately pay over to the State
Treasurer, ex officio, as trustee, all taxes, penalties, and
interest collected under this subsection for deposit into the
business district retailers' occupation tax fund.
As soon as possible after the first day of each month,
beginning January 1, 2011, upon certification of the Department

SB0485 Engrossed - 148 - LRB101 04248 RJF 49256 b
of Revenue, the Comptroller shall order transferred, and the
Treasurer shall transfer, to the STAR Bonds Revenue Fund the
local sales tax increment, as defined in the Innovation
Development and Economy Act, collected under this subsection
during the second preceding calendar month for sales within a
STAR bond district.
After the monthly transfer to the STAR Bonds Revenue Fund,
on or before the 25th day of each calendar month, the
Department shall prepare and certify to the Comptroller the
disbursement of stated sums of money to named municipalities
from the business district retailers' occupation tax fund, the
municipalities to be those from which retailers have paid taxes
or penalties under this subsection to the Department during the
second preceding calendar month. The amount to be paid to each
municipality shall be the amount (not including credit
memoranda) collected under this subsection during the second
preceding calendar month by the Department plus an amount the
Department determines is necessary to offset any amounts that
were erroneously paid to a different taxing body, and not
including an amount equal to the amount of refunds made during
the second preceding calendar month by the Department, less 2%
of that amount, which shall be deposited into the Tax
Compliance and Administration Fund and shall be used by the
Department, subject to appropriation, to cover the costs of the
Department in administering and enforcing the provisions of
this subsection, on behalf of such municipality, and not

SB0485 Engrossed - 149 - LRB101 04248 RJF 49256 b
including any amount that the Department determines is
necessary to offset any amounts that were payable to a
different taxing body but were erroneously paid to the
municipality, and not including any amounts that are
transferred to the STAR Bonds Revenue Fund. Within 10 days
after receipt by the Comptroller of the disbursement
certification to the municipalities provided for in this
subsection to be given to the Comptroller by the Department,
the Comptroller shall cause the orders to be drawn for the
respective amounts in accordance with the directions contained
in the certification. The proceeds of the tax paid to
municipalities under this subsection shall be deposited into
the Business District Tax Allocation Fund by the municipality.
An ordinance imposing or discontinuing the tax under this
subsection or effecting a change in the rate thereof shall
either (i) be adopted and a certified copy thereof filed with
the Department on or before the first day of April, whereupon
the Department, if all other requirements of this subsection
are met, shall proceed to administer and enforce this
subsection as of the first day of July next following the
adoption and filing; or (ii) be adopted and a certified copy
thereof filed with the Department on or before the first day of
October, whereupon, if all other requirements of this
subsection are met, the Department shall proceed to administer
and enforce this subsection as of the first day of January next
following the adoption and filing.

SB0485 Engrossed - 150 - LRB101 04248 RJF 49256 b
The Department of Revenue shall not administer or enforce
an ordinance imposing, discontinuing, or changing the rate of
the tax under this subsection, until the municipality also
provides, in the manner prescribed by the Department, the
boundaries of the business district and each address in the
business district in such a way that the Department can
determine by its address whether a business is located in the
business district. The municipality must provide this boundary
and address information to the Department on or before April 1
for administration and enforcement of the tax under this
subsection by the Department beginning on the following July 1
and on or before October 1 for administration and enforcement
of the tax under this subsection by the Department beginning on
the following January 1. The Department of Revenue shall not
administer or enforce any change made to the boundaries of a
business district or address change, addition, or deletion
until the municipality reports the boundary change or address
change, addition, or deletion to the Department in the manner
prescribed by the Department. The municipality must provide
this boundary change information or address change, addition,
or deletion to the Department on or before April 1 for
administration and enforcement by the Department of the change
beginning on the following July 1 and on or before October 1
for administration and enforcement by the Department of the
change beginning on the following January 1. The retailers in
the business district shall be responsible for charging the tax

SB0485 Engrossed - 151 - LRB101 04248 RJF 49256 b
imposed under this subsection. If a retailer is incorrectly
included or excluded from the list of those required to collect
the tax under this subsection, both the Department of Revenue
and the retailer shall be held harmless if they reasonably
relied on information provided by the municipality.
A municipality that imposes the tax under this subsection
must submit to the Department of Revenue any other information
as the Department may require for the administration and
enforcement of the tax.
When certifying the amount of a monthly disbursement to a
municipality under this subsection, the Department shall
increase or decrease the amount by an amount necessary to
offset any misallocation of previous disbursements. The offset
amount shall be the amount erroneously disbursed within the
previous 6 months from the time a misallocation is discovered.
Nothing in this subsection shall be construed to authorize
the municipality to impose a tax upon the privilege of engaging
in any business which under the Constitution of the United
States may not be made the subject of taxation by this State.
If a tax is imposed under this subsection (b), a tax shall
also be imposed under subsection (c) of this Section.
(c) If a tax has been imposed under subsection (b), a
Business District Service Occupation Tax shall also be imposed
upon all persons engaged, in the business district, in the
business of making sales of service, who, as an incident to
making those sales of service, transfer tangible personal

SB0485 Engrossed - 152 - LRB101 04248 RJF 49256 b
property within the business district, either in the form of
tangible personal property or in the form of real estate as an
incident to a sale of service. The tax shall be imposed at the
same rate as the tax imposed in subsection (b) and shall not
exceed 1% of the selling price of tangible personal property so
transferred within the business district, to be imposed only in
0.25% increments. The tax may not be imposed on tangible
personal property taxed at the 1% rate under the Service
Occupation Tax Act.
The tax imposed under this subsection and all civil
penalties that may be assessed as an incident thereof shall be
collected and enforced by the Department of Revenue. The
certificate of registration which is issued by the Department
to a retailer under the Retailers' Occupation Tax Act or under
the Service Occupation Tax Act shall permit such registrant to
engage in a business which is taxable under any ordinance or
resolution enacted pursuant to this subsection without
registering separately with the Department under such
ordinance or resolution or under this subsection. The
Department of Revenue shall have full power to administer and
enforce this subsection; to collect all taxes and penalties due
under this subsection; to dispose of taxes and penalties so
collected in the manner hereinafter provided; and to determine
all rights to credit memoranda arising on account of the
erroneous payment of tax or penalty under this subsection. In
the administration of, and compliance with this subsection, the

SB0485 Engrossed - 153 - LRB101 04248 RJF 49256 b
Department and persons who are subject to this subsection shall
have the same rights, remedies, privileges, immunities, powers
and duties, and be subject to the same conditions,
restrictions, limitations, penalties, exclusions, exemptions,
and definitions of terms and employ the same modes of procedure
as are prescribed in Sections 2, 2a through 2d, 3 through 3-50
(in respect to all provisions therein other than the State rate
of tax), 4 (except that the reference to the State shall be to
the business district), 5, 7, 8 (except that the jurisdiction
to which the tax shall be a debt to the extent indicated in
that Section 8 shall be the municipality), 9 (except as to the
disposition of taxes and penalties collected, and except that
the returned merchandise credit for this tax may not be taken
against any State tax), 10, 11, 12 (except the reference
therein to Section 2b of the Retailers' Occupation Tax Act), 13
(except that any reference to the State shall mean the
municipality), the first paragraph of Section 15, and Sections
16, 17, 18, 19 and 20 of the Service Occupation Tax Act and all
provisions of the Uniform Penalty and Interest Act, as fully as
if those provisions were set forth herein.
Persons subject to any tax imposed under the authority
granted in this subsection may reimburse themselves for their
serviceman's tax liability hereunder by separately stating the
tax as an additional charge, which charge may be stated in
combination, in a single amount, with State tax that servicemen
are authorized to collect under the Service Use Tax Act, in

SB0485 Engrossed - 154 - LRB101 04248 RJF 49256 b
accordance with such bracket schedules as the Department may
prescribe.
Whenever the Department determines that a refund should be
made under this subsection to a claimant instead of issuing
credit memorandum, the Department shall notify the State
Comptroller, who shall cause the order to be drawn for the
amount specified, and to the person named, in such notification
from the Department. Such refund shall be paid by the State
Treasurer out of the business district retailers' occupation
tax fund.
The Department shall forthwith pay over to the State
Treasurer, ex-officio, as trustee, all taxes, penalties, and
interest collected under this subsection for deposit into the
business district retailers' occupation tax fund.
As soon as possible after the first day of each month,
beginning January 1, 2011, upon certification of the Department
of Revenue, the Comptroller shall order transferred, and the
Treasurer shall transfer, to the STAR Bonds Revenue Fund the
local sales tax increment, as defined in the Innovation
Development and Economy Act, collected under this subsection
during the second preceding calendar month for sales within a
STAR bond district.
After the monthly transfer to the STAR Bonds Revenue Fund,
on or before the 25th day of each calendar month, the
Department shall prepare and certify to the Comptroller the
disbursement of stated sums of money to named municipalities

SB0485 Engrossed - 155 - LRB101 04248 RJF 49256 b
from the business district retailers' occupation tax fund, the
municipalities to be those from which suppliers and servicemen
have paid taxes or penalties under this subsection to the
Department during the second preceding calendar month. The
amount to be paid to each municipality shall be the amount (not
including credit memoranda) collected under this subsection
during the second preceding calendar month by the Department,
less 2% of that amount, which shall be deposited into the Tax
Compliance and Administration Fund and shall be used by the
Department, subject to appropriation, to cover the costs of the
Department in administering and enforcing the provisions of
this subsection, and not including an amount equal to the
amount of refunds made during the second preceding calendar
month by the Department on behalf of such municipality, and not
including any amounts that are transferred to the STAR Bonds
Revenue Fund. Within 10 days after receipt, by the Comptroller,
of the disbursement certification to the municipalities,
provided for in this subsection to be given to the Comptroller
by the Department, the Comptroller shall cause the orders to be
drawn for the respective amounts in accordance with the
directions contained in such certification. The proceeds of the
tax paid to municipalities under this subsection shall be
deposited into the Business District Tax Allocation Fund by the
municipality.
An ordinance imposing or discontinuing the tax under this
subsection or effecting a change in the rate thereof shall

SB0485 Engrossed - 156 - LRB101 04248 RJF 49256 b
either (i) be adopted and a certified copy thereof filed with
the Department on or before the first day of April, whereupon
the Department, if all other requirements of this subsection
are met, shall proceed to administer and enforce this
subsection as of the first day of July next following the
adoption and filing; or (ii) be adopted and a certified copy
thereof filed with the Department on or before the first day of
October, whereupon, if all other conditions of this subsection
are met, the Department shall proceed to administer and enforce
this subsection as of the first day of January next following
the adoption and filing.
The Department of Revenue shall not administer or enforce
an ordinance imposing, discontinuing, or changing the rate of
the tax under this subsection, until the municipality also
provides, in the manner prescribed by the Department, the
boundaries of the business district in such a way that the
Department can determine by its address whether a business is
located in the business district. The municipality must provide
this boundary and address information to the Department on or
before April 1 for administration and enforcement of the tax
under this subsection by the Department beginning on the
following July 1 and on or before October 1 for administration
and enforcement of the tax under this subsection by the
Department beginning on the following January 1. The Department
of Revenue shall not administer or enforce any change made to
the boundaries of a business district or address change,

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addition, or deletion until the municipality reports the
boundary change or address change, addition, or deletion to the
Department in the manner prescribed by the Department. The
municipality must provide this boundary change information or
address change, addition, or deletion to the Department on or
before April 1 for administration and enforcement by the
Department of the change beginning on the following July 1 and
on or before October 1 for administration and enforcement by
the Department of the change beginning on the following January
1. The retailers in the business district shall be responsible
for charging the tax imposed under this subsection. If a
retailer is incorrectly included or excluded from the list of
those required to collect the tax under this subsection, both
the Department of Revenue and the retailer shall be held
harmless if they reasonably relied on information provided by
the municipality.
A municipality that imposes the tax under this subsection
must submit to the Department of Revenue any other information
as the Department may require for the administration and
enforcement of the tax.
Nothing in this subsection shall be construed to authorize
the municipality to impose a tax upon the privilege of engaging
in any business which under the Constitution of the United
States may not be made the subject of taxation by the State.
If a tax is imposed under this subsection (c), a tax shall
also be imposed under subsection (b) of this Section.

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(d) By ordinance, a municipality that has designated a
business district under this Law may impose an occupation tax
upon all persons engaged in the business district in the
business of renting, leasing, or letting rooms in a hotel, as
defined in the Hotel Operators' Occupation Tax Act, at a rate
not to exceed 1% of the gross rental receipts from the renting,
leasing, or letting of hotel rooms within the business
district, to be imposed only in 0.25% increments, excluding,
however, from gross rental receipts the proceeds of renting,
leasing, or letting to permanent residents of a hotel, as
defined in the Hotel Operators' Occupation Tax Act, and
proceeds from the tax imposed under subsection (c) of Section
13 of the Metropolitan Public Pier and Exposition Authority
Act.
The tax imposed by the municipality under this subsection
and all civil penalties that may be assessed as an incident to
that tax shall be collected and enforced by the municipality
imposing the tax. The municipality shall have full power to
administer and enforce this subsection, to collect all taxes
and penalties due under this subsection, to dispose of taxes
and penalties so collected in the manner provided in this
subsection, and to determine all rights to credit memoranda
arising on account of the erroneous payment of tax or penalty
under this subsection. In the administration of and compliance
with this subsection, the municipality and persons who are
subject to this subsection shall have the same rights,

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remedies, privileges, immunities, powers, and duties, shall be
subject to the same conditions, restrictions, limitations,
penalties, and definitions of terms, and shall employ the same
modes of procedure as are employed with respect to a tax
adopted by the municipality under Section 8-3-14 of this Code.
Persons subject to any tax imposed under the authority
granted in this subsection may reimburse themselves for their
tax liability for that tax by separately stating that tax as an
additional charge, which charge may be stated in combination,
in a single amount, with State taxes imposed under the Hotel
Operators' Occupation Tax Act, and with any other tax.
Nothing in this subsection shall be construed to authorize
a municipality to impose a tax upon the privilege of engaging
in any business which under the Constitution of the United
States may not be made the subject of taxation by this State.
The proceeds of the tax imposed under this subsection shall
be deposited into the Business District Tax Allocation Fund.
(e) Obligations secured by the Business District Tax
Allocation Fund may be issued to provide for the payment or
reimbursement of business district project costs. Those
obligations, when so issued, shall be retired in the manner
provided in the ordinance authorizing the issuance of those
obligations by the receipts of taxes imposed pursuant to
subsections (10) and (11) of Section 11-74.3-3 and by other
revenue designated or pledged by the municipality. A
municipality may in the ordinance pledge, for any period of

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time up to and including the dissolution date, all or any part
of the funds in and to be deposited in the Business District
Tax Allocation Fund to the payment of business district project
costs and obligations. Whenever a municipality pledges all of
the funds to the credit of a business district tax allocation
fund to secure obligations issued or to be issued to pay or
reimburse business district project costs, the municipality
may specifically provide that funds remaining to the credit of
such business district tax allocation fund after the payment of
such obligations shall be accounted for annually and shall be
deemed to be "surplus" funds, and such "surplus" funds shall be
expended by the municipality for any business district project
cost as approved in the business district plan. Whenever a
municipality pledges less than all of the monies to the credit
of a business district tax allocation fund to secure
obligations issued or to be issued to pay or reimburse business
district project costs, the municipality shall provide that
monies to the credit of the business district tax allocation
fund and not subject to such pledge or otherwise encumbered or
required for payment of contractual obligations for specific
business district project costs shall be calculated annually
and shall be deemed to be "surplus" funds, and such "surplus"
funds shall be expended by the municipality for any business
district project cost as approved in the business district
plan.
No obligation issued pursuant to this Law and secured by a

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pledge of all or any portion of any revenues received or to be
received by the municipality from the imposition of taxes
pursuant to subsection (10) of Section 11-74.3-3, shall be
deemed to constitute an economic incentive agreement under
Section 8-11-20, notwithstanding the fact that such pledge
provides for the sharing, rebate, or payment of retailers'
occupation taxes or service occupation taxes imposed pursuant
to subsection (10) of Section 11-74.3-3 and received or to be
received by the municipality from the development or
redevelopment of properties in the business district.
Without limiting the foregoing in this Section, the
municipality may further secure obligations secured by the
business district tax allocation fund with a pledge, for a
period not greater than the term of the obligations and in any
case not longer than the dissolution date, of any part or any
combination of the following: (i) net revenues of all or part
of any business district project; (ii) taxes levied or imposed
by the municipality on any or all property in the municipality,
including, specifically, taxes levied or imposed by the
municipality in a special service area pursuant to the Special
Service Area Tax Law; (iii) the full faith and credit of the
municipality; (iv) a mortgage on part or all of the business
district project; or (v) any other taxes or anticipated
receipts that the municipality may lawfully pledge.
Such obligations may be issued in one or more series, bear
such date or dates, become due at such time or times as therein

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provided, but in any case not later than (i) 20 years after the
date of issue or (ii) the dissolution date, whichever is
earlier, bear interest payable at such intervals and at such
rate or rates as set forth therein, except as may be limited by
applicable law, which rate or rates may be fixed or variable,
be in such denominations, be in such form, either coupon,
registered, or book-entry, carry such conversion, registration
and exchange privileges, be subject to defeasance upon such
terms, have such rank or priority, be executed in such manner,
be payable in such medium or payment at such place or places
within or without the State, make provision for a corporate
trustee within or without the State with respect to such
obligations, prescribe the rights, powers, and duties thereof
to be exercised for the benefit of the municipality and the
benefit of the owners of such obligations, provide for the
holding in trust, investment, and use of moneys, funds, and
accounts held under an ordinance, provide for assignment of and
direct payment of the moneys to pay such obligations or to be
deposited into such funds or accounts directly to such trustee,
be subject to such terms of redemption with or without premium,
and be sold at such price, all as the corporate authorities
shall determine. No referendum approval of the electors shall
be required as a condition to the issuance of obligations
pursuant to this Law except as provided in this Section.
In the event the municipality authorizes the issuance of
obligations pursuant to the authority of this Law secured by

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the full faith and credit of the municipality, or pledges ad
valorem taxes pursuant to this subsection, which obligations
are other than obligations which may be issued under home rule
powers provided by Section 6 of Article VII of the Illinois
Constitution or which ad valorem taxes are other than ad
valorem taxes which may be pledged under home rule powers
provided by Section 6 of Article VII of the Illinois
Constitution or which are levied in a special service area
pursuant to the Special Service Area Tax Law, the ordinance
authorizing the issuance of those obligations or pledging those
taxes shall be published within 10 days after the ordinance has
been adopted, in a newspaper having a general circulation
within the municipality. The publication of the ordinance shall
be accompanied by a notice of (i) the specific number of voters
required to sign a petition requesting the question of the
issuance of the obligations or pledging such ad valorem taxes
to be submitted to the electors; (ii) the time within which the
petition must be filed; and (iii) the date of the prospective
referendum. The municipal clerk shall provide a petition form
to any individual requesting one.
If no petition is filed with the municipal clerk, as
hereinafter provided in this Section, within 21 days after the
publication of the ordinance, the ordinance shall be in effect.
However, if within that 21-day period a petition is filed with
the municipal clerk, signed by electors numbering not less than
15% of the number of electors voting for the mayor or president

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at the last general municipal election, asking that the
question of issuing obligations using full faith and credit of
the municipality as security for the cost of paying or
reimbursing business district project costs, or of pledging
such ad valorem taxes for the payment of those obligations, or
both, be submitted to the electors of the municipality, the
municipality shall not be authorized to issue obligations of
the municipality using the full faith and credit of the
municipality as security or pledging such ad valorem taxes for
the payment of those obligations, or both, until the
proposition has been submitted to and approved by a majority of
the voters voting on the proposition at a regularly scheduled
election. The municipality shall certify the proposition to the
proper election authorities for submission in accordance with
the general election law.
The ordinance authorizing the obligations may provide that
the obligations shall contain a recital that they are issued
pursuant to this Law, which recital shall be conclusive
evidence of their validity and of the regularity of their
issuance.
In the event the municipality authorizes issuance of
obligations pursuant to this Law secured by the full faith and
credit of the municipality, the ordinance authorizing the
obligations may provide for the levy and collection of a direct
annual tax upon all taxable property within the municipality
sufficient to pay the principal thereof and interest thereon as

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it matures, which levy may be in addition to and exclusive of
the maximum of all other taxes authorized to be levied by the
municipality, which levy, however, shall be abated to the
extent that monies from other sources are available for payment
of the obligations and the municipality certifies the amount of
those monies available to the county clerk.
A certified copy of the ordinance shall be filed with the
county clerk of each county in which any portion of the
municipality is situated, and shall constitute the authority
for the extension and collection of the taxes to be deposited
in the business district tax allocation fund.
A municipality may also issue its obligations to refund, in
whole or in part, obligations theretofore issued by the
municipality under the authority of this Law, whether at or
prior to maturity. However, the last maturity of the refunding
obligations shall not be expressed to mature later than the
dissolution date.
In the event a municipality issues obligations under home
rule powers or other legislative authority, the proceeds of
which are pledged to pay or reimburse business district project
costs, the municipality may, if it has followed the procedures
in conformance with this Law, retire those obligations from
funds in the business district tax allocation fund in amounts
and in such manner as if those obligations had been issued
pursuant to the provisions of this Law.
No obligations issued pursuant to this Law shall be

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regarded as indebtedness of the municipality issuing those
obligations or any other taxing district for the purpose of any
limitation imposed by law.
Obligations issued pursuant to this Law shall not be
subject to the provisions of the Bond Authorization Act.
(f) When business district project costs, including,
without limitation, all obligations paying or reimbursing
business district project costs have been paid, any surplus
funds then remaining in the Business District Tax Allocation
Fund shall be distributed to the municipal treasurer for
deposit into the general corporate fund of the municipality.
Upon payment of all business district project costs and
retirement of all obligations paying or reimbursing business
district project costs, but in no event more than 23 years
after the date of adoption of the ordinance imposing taxes
pursuant to subsection (10) or (11) of Section 11-74.3-3, the
municipality shall adopt an ordinance immediately rescinding
the taxes imposed pursuant to subsection (10) or (11) of
Section 11-74.3-3.
(Source: P.A. 99-143, eff. 7-27-15; 100-1171, eff. 1-4-19.)
Section 65. The Metropolitan Pier and Exposition Authority
Act is amended by changing Sections 1, 2, 3, 5, 5.4, 13, 13.1,
13.2, 14, 23.1, 24, 25.1, and 25.4 and by adding Section 10.3
as follows:

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(70 ILCS 210/1) (from Ch. 85, par. 1221)
Sec. 1. This Act shall be known and may be cited as the
Metropolitan Public Pier and Exposition Authority Act.
(Source: P.A. 86-17.)
(70 ILCS 210/2) (from Ch. 85, par. 1222)
Sec. 2. When used in this Act:
"Authority" means Metropolitan Public Pier and Exposition
Authority.
"Governmental agency" means the Federal government, State
government, and any unit of local government, and any agency or
instrumentality, corporate or otherwise, thereof.
"Person" means any individual, firm, partnership,
corporation, both domestic and foreign, company, association
or joint stock association; and includes any trustee, receiver,
assignee or personal representative thereof.
"Board" means the governing body of the Metropolitan Public
Pier and Exposition Authority or the Trustee. "Board" does
include the interim board.
"Governor" means the Governor of the State of Illinois.
"Mayor" means the Mayor of the City of Chicago.
"Metropolitan area" means all that territory in the State
of Illinois lying within the corporate boundaries of the County
of Cook.
"Navy Pier" means the real property, structures,
facilities and improvements located in the City of Chicago

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commonly known as Navy Pier, as well as property adjacent or
appurtenant thereto which may be necessary or convenient for
carrying out the purposes of the Authority at that location.
"Park District President" means the President of the Board
of Commissioners of the Chicago Park District.
"Project" means the expansion of existing fair and
exposition grounds and facilities of the Authority by additions
to the present facilities, by acquisition of the land described
below and by the addition of a structure having a floor area of
approximately 1,100,000 square feet, or any part thereof, and
such other improvements to be located on land to be acquired,
including but not limited to all or a portion of Site A, by
connecting walkways or passageways between the present
facilities and additional structures, and by acquisition and
improvement of Navy Pier.
"Expansion Project" means the further expansion of the
grounds, buildings, and facilities of the Authority for its
corporate purposes, including, but not limited to, the
acquisition of land and interests in land, the relocation of
persons and businesses located on land acquired by the
Authority, and the construction, equipping, and operation of
new exhibition and convention space, meeting rooms, support
facilities, and facilities providing retail uses, commercial
uses, and goods and services for the persons attending
conventions, meetings, exhibits, and events at the grounds,
buildings, and facilities of the Authority. "Expansion

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Project" also includes improvements to land, highways, mass
transit facilities, and infrastructure, whether or not located
on land owned by the Authority, that in the determination of
the Authority are appropriate on account of the improvement of
the Authority's grounds, buildings, and facilities. "Expansion
Project" also includes the renovation and improvement of the
existing grounds, buildings, and facilities of the Authority,
including Navy Pier.
"State" means the State of Illinois.
"Trustee" means the person serving as Trustee of the
Authority in accordance with the provisions of this amendatory
Act of the 96th General Assembly.
"Site A" means the tract of land comprised of a part of the
Illinois Central Railroad Company right-of-way (now known as
the "Illinois Central Gulf Railroad") and a part of the
submerged lands reclaimed by said Railroad as described in the
1919 Lake Front Ordinance, in the Southeast Fractional Quarter
of Section 22, the Southwest Fractional Quarter of Section 22
and the Northeast Fractional Quarter of Section 27, Township 39
North, Range 14 East of the Third Principal Meridian, said
tract of land being described as follows:
PARCEL A - NORTH AIR RIGHTS PARCEL
All of the real property and space, at and above a
horizontal plane at an elevation of 33.51 feet above
Chicago City Datum, the horizontal limits of which are the
planes formed by projecting vertically upward and downward

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from the surface of the Earth the boundaries of the
following described parcel of land:
Beginning on the westerly line of said Illinois Central
Railroad Company right-of-way at the intersection of the
northerly line of the 23rd Street viaduct, being a line 60
feet (measured perpendicularly) northerly of and parallel
with the centerline of the existing structure, and running
thence northwardly along said westerly right-of-way line,
a distance of 1500.00 feet; thence eastwardly along a line
perpendicular to said westerly right-of-way line, a
distance of 418.419 feet; thence southwardly along an arc
of a circle, convex to the East, with a radius of 915.13
feet, a distance of 207.694 feet to a point which is
364.092 feet (measured perpendicularly) easterly from said
westerly right-of-way line and 1300.00 feet (measured
perpendicularly) northerly of said northerly line of the
23rd Street viaduct; thence continuing along an arc of a
circle, convex to the East, with a radius of 2008.70 feet,
a distance of 154.214 feet to a point which is 301.631 feet
(measured perpendicularly) easterly from said westerly
right-of-way line and 1159.039 feet (measured
perpendicularly) northerly of said northerly line of the
23rd Street viaduct; thence southwardly along a straight
line a distance of 184.018 feet to a point which is 220.680
feet (measured perpendicularly) easterly from said
westerly right-of-way line and 993.782 feet (measured

SB0485 Engrossed - 171 - LRB101 04248 RJF 49256 b
perpendicularly) northerly of said northerly line of the
23rd Street viaduct; thence southwardly along a straight
line, a distance of 66.874 feet to a point which is 220.719
feet (measured perpendicularly) easterly from said
westerly right-of-way line and 926.908 feet (measured
perpendicularly) northerly from the northerly line of the
23rd Street viaduct; thence southwardly along a straight
line, a distance of 64.946 feet to a point which is 199.589
feet (measured perpendicularly) easterly from said
westerly right-of-way line and 865.496 feet (measured
perpendicularly) northerly from said northerly line of the
23rd Street viaduct; thence southwardly along a straight
line, a distance of 865.496 feet to a point on said
northerly line of the 23rd Street viaduct; which point is
200.088 feet easterly from said westerly right-of-way
line, and thence westwardly along the northerly line of
said 23rd Street viaduct, said distance of 200.088 feet to
the point of beginning.
There is reserved from the above described parcel of land a
corridor for railroad freight and passenger operations,
said corridor is to be limited in width to a distance of 10
feet normally distant to the left and to the right of the
centerline of Grantor's Northbound Freight Track, and 10
feet normally distant to the left and to the right of the
centerline of Grantor's Southbound Freight Track, the
uppermost limits, or roof, of the railroad freight and

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passenger corridor shall be established at an elevation of
18 feet above the existing Top of Rail of the aforesaid
Northbound and Southbound freight trackage.
PARCEL B - 23RD ST. AIR RIGHTS PARCEL
All of the real property and space, at and above a
horizontal plane which is common with the bottom of the
bottom flange of the E. 23rd Street viaduct as it spans
Grantor's operating commuter, freight and passenger
trackage, the horizontal limits of which are the planes
formed by projecting vertically upward and downward from
the surface of the Earth the boundaries of the following
described parcel of land:
Beginning on the westerly line of said Illinois Central
Railroad Company right-of-way at the intersection of the
northerly line of the 23rd Street viaduct, being a line 60
feet (measured perpendicularly) northerly of and parallel
with the centerline of the existing structure, and running
thence eastwardly along said northerly line of the 23rd
Street viaduct, a distance of 200.088 feet; thence
southwardly along a straight line, a distance of 120.00
feet to a point on the southerly line of said 23rd Street
viaduct (being the southerly line of the easement granted
to the South Park Commissioners dated September 25, 1922 as
document No. 7803194), which point is 199.773 feet easterly
of said westerly right-of-way line; thence westwardly
along said southerly line of the 23rd Street viaduct, said

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distance of 199.773 feet to the westerly right-of-way line
and thence northwardly along said westerly right-of-way
line, a distance of 120.00 feet to the point of beginning.
PARCEL C - SOUTH AIR RIGHTS PARCEL
All of the real property and space, at and above a
horizontal plane at an elevation of 34.51 feet above
Chicago City Datum, the horizontal limits of which are the
planes formed by projecting vertically upward and downward
from the surface of the Earth the boundaries of the
following described parcel of land:
Beginning on the westerly line of said Illinois Central
Railroad Company right-of-way at the intersection of the
southerly line of the 23rd Street viaduct, being the
southerly line of the easement granted to the South Park
Commissioners dated September 25, 1922 as document No.
7803194) and running thence eastwardly along said South
line of the 23rd Street viaduct, a distance of 199.773
feet; thence southerly along a straight line, a distance of
169.071 feet to a point which is 199.328 feet (measured
perpendicularly) easterly from said westerly right-of-way
line thence southerly along a straight line, whose
southerly terminus is a point which is 194.66 feet
(measured perpendicularly) easterly from said westerly
right-of-way line and 920.105 feet (measured a distance of
493.34 feet; thence westwardly along a straight line,
perpendicular to said westerly right-of-way line, a

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distance of 196.263 feet to said westerly right-of-way line
and thence northwardly along the westerly right-of-way, a
distance of 662.40 feet to the point of beginning.
Parcels A, B and C herein above described containing
525,228 square feet (12.0576 acres) of land, more or less.
AND,
SOUTH FEE PARCEL - SOUTH OF NORTH LINE OF I-55
A tract of land comprised of a part of the Illinois Central
Railroad Company right-of-way (now known as the "Illinois
Central Gulf Railroad") and a part of the submerged lands
reclaimed by said Railroads as described in the 1919 Lake
Front Ordinance, in the Northeast Fractional Quarter and
the Southeast Fractional Quarter of Section 27, Township 39
North, Range 14 East of the Third Principal Meridian, said
tract of land being described as follows:
Beginning at a point on the North line of the 31st Street
viaduct, being a line 50.00 feet (measured
perpendicularly) northerly of and parallel with the South
line of said Southeast Fractional Quarter of Section 27,
which point is 163.518 feet (measured along the northerly
line of said viaduct) easterly of the westerly line of said
Illinois Central Railroad Company, and running thence
northwardly along a straight line, a distance of 1903.228
feet, to a point which is 156.586 feet easterly, and
1850.555 feet northerly of the intersection of said
westerly right-of-way line with the northerly line of said

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31st Street viaduct, as measured along said westerly line
and a line perpendicular thereto; thence northwardly along
a straight line, a distance of 222.296 feet, to a point
which is 148.535 feet easterly, and 2078.705 feet northerly
of the intersection of said westerly right-of-way line with
the northerly line of said 31st Street viaduct, as measured
along said westerly line and a line perpendicular thereto;
thence northwardly along a straight line, a distance of
488.798 feet, to a point which is 126.789 feet easterly,
and 2567.019 feet northerly of the intersection of said
westerly right-of-way line with the northerly line of said
31st Street viaduct, as measured along said westerly line
and a line perpendicular thereto; thence northwardly along
a straight line, a distance of 458.564 feet, to a point
which is 126.266 feet easterly and 3025.583 feet northerly
of the intersection of said westerly right-of-way line with
the northerly line of said 31st Street viaduct, as measured
along said westerly line and a line perpendicular thereto;
thence northwardly along a straight line, a distance of
362.655 feet, to a point which is 143.70 feet easterly, and
3387.819 feet northerly of the intersection of said
westerly right-of-way line with the northerly line of said
31st street viaduct, as measured along said westerly line
and a line perpendicular thereto; thence northwardly along
a straight line, whose northerly terminus is a point which
is 194.66 feet (measured perpendicularly) easterly from

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said westerly right-of-way line and 920.105 feet (measured
perpendicularly) South from the southerly line of the 23rd
Street viaduct (being the southerly line of the easement
granted to the South Park Commissioners dated September 25,
1922 as document No. 7803194) a distance of 335.874 feet to
an intersection with a northerly line of the easement for
the overhead structure of the Southwest Expressway System
(as described in Judgement Order No. 67 L 13579 in the
Circuit Court of Cook County), said northerly line
extending from a point on said westerly right-of-way line,
142.47 feet (measured perpendicularly) North of the
intersection of said line with the easterly extension of
the North line of East 25th Street (as shown in Walker
Bros. Addition to Chicago, a subdivision in the Northeast
Fractional Quarter of Section 27 aforesaid) to a point
which is 215.07 feet (measured perpendicularly) North of
said easterly extension of the North line of E. 25th Street
and 396.19 feet (measured perpendicularly) westerly of the
westerly line of Burnham Park (as said westerly line is
described by the City of Chicago by ordinance passed July
21, 1919 and recorded on March 5, 1920 in the Office of the
Recorder of Deeds of Cook County, Illinois as document No.
6753370); thence northeastwardly along the northerly line
of the easement aforesaid, a distance of 36.733 feet to
said point which is 215.07 feet (measured perpendicularly)
North of said easterly extension of the North line of E.

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25th Street and 396.19 feet (measured perpendicularly)
westerly of said westerly line of Burnham Park; thence
northeastwardly continuing along said easement line, being
a straight line, a distance of 206.321 feet to a point
which is 352.76 feet (measured perpendicularly) North of
said easterly extension of the North line of E. 25th Street
and 211.49 feet (measured perpendicularly) westerly of
said westerly line of Burnham Park; thence northeastwardly
continuing along said easement line, being a straight line,
a distance of 206.308 feet to a point which is 537.36 feet
(measured perpendicularly) North of said easterly
extension of the North line of E. 25th Street and 73.66
feet (measured perpendicularly) westerly of said westerly
line of Burnham Park; thence northeastwardly continuing
along said easement line, being a straight line, a distance
of 219.688 feet to a point on said westerly line of Burnham
Park, which point is 756.46 feet (measured
perpendicularly) North of said easterly extension of the
North line of E. 25th Street; thence southwardly along said
westerly line of Burnham Park, being here a straight line
whose southerly terminus is that point which is 308.0 feet
(measured along said line) South of the intersection of
said line with the North line of 29th Street, extended
East, a distance of 3185.099 feet to a point which is 89.16
feet North of aforesaid southerly terminus; thence
southwestwardly along an arc of a circle, convex to the

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Southeast, tangent to last described line and having a
radius of 635.34 feet, a distance of 177.175 feet to a
point on that westerly line of Burnham Park which extends
southerly from aforesaid point 308.0 feet South of the
North line of 29th Street, extended East, to a point on the
North line of East 31st Street extended East, which is
250.00 feet (measured perpendicularly) easterly of said
westerly right-of-way line; thence southwardly along said
last described westerly line of Burnham Park, a distance of
857.397 feet to a point which is 86.31 feet (measured along
said line) northerly of aforesaid point on the North line
of East 31st Street extended East; thence southeastwardly
along the arc of a circle, convex to the West, tangent to
last described line and having a radius of 573.69 feet, a
distance of 69.426 feet to a point on the north line of the
aforementioned 31st Street viaduct, and thence West along
said North line, a distance of 106.584 feet to the point of
beginning, in Cook County, Illinois.
Containing 1,527,996 square feet (35.0780 acres) of land,
more or less.
AND
NORTH FEE PARCEL-NORTH OF NORTH LINE OF I-55
A tract of land comprised of a part of the Illinois Central
Railroad Company right-of-way (now known as the "Illinois
Central Gulf Railroad") and a part of the submerged lands
reclaimed by said Railroad as described in the 1919 Lake

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Front Ordinance, in the Northwest Fractional Quarter of
Section 22, the Southwest Fractional Quarter of Section 22,
the Southeast Fractional Quarter of Section 22 and the
Northwest Fractional Quarter of Section 27, Township 39
North, Range 14 East of the Third Principal Meridian, said
tract of land being described as follows:
PARCEL A-NORTH OF 23RD STREET
Beginning on the easterly line of said Illinois Central
Railroad Company right-of-way (being also the westerly
line of Burnham Park as said westerly line is described in
the 1919 Lake Front Ordinance), at the intersection of the
northerly line of the 23rd Street viaduct, being a line
60.00 feet (measured perpendicularly) northerly of and
parallel with the centerline of the existing structure, and
running thence northwardly along said easterly
right-of-way line, a distance of 2270.472 feet to an
intersection with the North line of E. 18th Street,
extended East, a point 708.495 feet (as measured along said
North line of E. 18th Street, extended East) East from the
westerly right-of-way line of said railroad; thence
continuing northwardly along said easterly right-of-way
line, on a straight line which forms an angle to the left
of 00 degrees 51 minutes 27 seconds with last described
course, a distance of 919.963 feet; thence westwardly along
a straight line which forms an angle of 73 degrees 40
minutes 14 seconds from North to West with last described

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line, a distance of 86.641 feet; thence southwardly along
the arc of a circle, convex to the East with a radius of
2448.29 feet, a distance of 86.233 feet to a point which is
100.767 feet westerly and 859.910 feet northerly of the
intersection of said easterly right-of-way line with the
North line of E. 18th Street, extended East, as measured
along said easterly line and a line perpendicular thereto;
thence southwardly along a straight line, tangent to last
described arc of a circle, a distance of 436.277 feet to a
point which is 197.423 feet westerly and 434.475 feet
northerly of the intersection of said easterly
right-of-way line with the North line of E. 18th Street,
extended East, as measured along said easterly line and a
line perpendicular thereto; thence southeastwardly along
the arc of a circle, convex to the West, tangent to last
described straight line and having a radius of 1343.75
feet, a distance of 278.822 feet to a point which is
230.646 feet westerly and 158.143 feet northerly of the
intersection of said easterly right-of-way line with the
North line of E. 18th Street, extended East, as measured
along said easterly line and a line perpendicular thereto;
thence southwardly along a straight line, tangent to last
described arc of a circle, a distance of 722.975 feet to a
point which is 434.030 feet (measured perpendicularly)
easterly from the westerly line of said Illinois Central
Railroad right-of-way and 1700.466 feet (measured

SB0485 Engrossed - 181 - LRB101 04248 RJF 49256 b
perpendicular) northerly of the aforementioned northerly
line of the 23rd Street viaduct; thence southwardly along
the arc of a circle, convex to the East, tangent to last
described straight line, with a radius of 2008.70 feet, a
distance of 160.333 feet to a point which is 424.314 feet
(reassured perpendicularly) easterly from said westerly
right-of-way line and 1546.469 feet (measured
perpendicularly) northerly of said North line of the 23rd
Street viaduct; thence southwardly along an arc of a
circle, convex to the East with a radius of 915.13 feet, a
distance of 254.54 feet to a point which is 364.092 feet
(measured perpendicularly) easterly from said westerly
right-of-way line and 1300.00 feet (measured
perpendicularly) northerly of said northerly line of the
23rd Street viaduct; thence continuing along an arc of a
circle, convex to the East, with a radius of 2008.70 feet,
a distance of 154.214 feet to a point which is 301.631 feet
(measured perpendicularly) easterly from said westerly
right-of-way line and 1159.039 feet (measured
perpendicularly) northerly of said northerly line of the
23rd Street viaduct; thence southwardly along a straight
line, a distance of 184.018 feet to a point which is
220.680 feet (measured perpendicularly) easterly from said
westerly right-of-way line and 993.782 feet (measured
perpendicularly) northerly from said northerly line of the
23rd Street viaduct; thence southwardly along a straight

SB0485 Engrossed - 182 - LRB101 04248 RJF 49256 b
line, a distance of 66.874 feet to a point which is 220.719
feet (measured perpendicularly) easterly from said
westerly right-of-way line and 926.908 feet (measured
perpendicularly) northerly from the northerly line of the
23rd Street viaduct; thence southwardly along a straight
line, a distance of 64.946 feet to a point which is 199.589
feet (measured perpendicularly) easterly from said
westerly right-of-way line and 865.496 feet (measured
perpendicularly) northerly from said northerly line of the
23rd Street viaduct; thence southwardly along a straight
line, a distance of 865.496 feet to a point on said
northerly line of the 23rd Street viaduct, which is 200.088
feet easterly from said westerly right-of-way line; and
thence eastwardly along the northerly line of said 23rd
Street viaduct, a distance of 433.847 feet to the point of
beginning.
PARCEL B - WEST 23RD STREET
Beginning on the easterly line of said Illinois Central
Railroad Company right-of-way (being also the westerly
line of Burnham Park, as said westerly line is described in
the 1919 Lake Front Ordinance), at the intersection of the
northerly line of the 23rd Street viaduct, being a line
60.00 feet (measured perpendicularly) northerly of and
parallel with the centerline of the existing structure; and
running thence westwardly along the northerly line of said
23rd Street viaduct, a distance of 433.847 feet, to a point

SB0485 Engrossed - 183 - LRB101 04248 RJF 49256 b
200.088 feet easterly from the westerly line of said
Illinois Central Railroad right-of-way; thence southwardly
along a straight line, a distance of 120.00 feet to a point
on the southerly line of said 23rd Street viaduct (being
the southerly line of the easement granted to the South
Park Commissioners dated September 25, 1922 as document No.
7803194), which point is 199.773 feet easterly of said
westerly right-of-way line; thence eastwardly along said
southerly line of the 23rd Street viaduct, a distance of
431.789 feet to said easterly right-of-way line; and thence
northwardly along said easterly right-of-way line a
distance of 120.024 feet to the point of beginning,
excepting therefrom that part of the land, property and
space conveyed to Amalgamated Trust and Savings Bank by
deed recorded September 21, 1970 as document No. 21270060,
in Cook County, Illinois.
PARCEL C - SOUTH OF 23RD STREET AND NORTH OF NORTH LINE OF
I-55
Beginning on the easterly line of said Illinois Central
Railroad Company right-of-way at the intersection of the
southerly line of the 23rd Street viaduct (being the
southerly line of the easement granted to the South Park
Commissioners dated September 25, 1922 as document No.
7803194); and running thence westwardly along said
southerly line of the 23rd Street viaduct, a distance of
431.789 feet, to a point 199.773 feet easterly from the

SB0485 Engrossed - 184 - LRB101 04248 RJF 49256 b
westerly line of said Illinois Central Railroad
right-of-way; thence southwardly along a straight line, a
distance of 169.071 feet to a point which is 199.328 feet
(measured perpendicularly) easterly from said westerly
right-of-way line; thence southwardly along a straight
line, a distance of 751.05 feet to a point which is 194.66
feet (measured perpendicularly) easterly from said
westerly right-of-way line and 920.105 feet (measured
perpendicularly) southerly from said southerly line of the
23rd Street viaduct; thence southwardly along a straight
line whose southerly terminus is a point which is 143.70
feet easterly from said westerly right-of-way line and
3387.819 feet northerly of the intersection of said
westerly right-of-way line with the northerly line of the
31st Street viaduct, (being a line 50.00 feet, measured
perpendicularly, northerly of and parallel with the South
line of the Southeast Fractional Quarter of said Section
27), as measured along said westerly line and a line
perpendicular thereto, a distance of 179.851 feet to an
intersection with a northerly line of the easement for the
overhead bridge structure of the Southwest Expressway
System (as described in Judgment Order No. 67 L 13579 in
the Circuit Court of Cook County), said northerly line
extending from a point of said westerly right-of-way line,
which is 142.47 feet (measured perpendicularly) North of
the easterly extension of the North line of E. 25th Street

SB0485 Engrossed - 185 - LRB101 04248 RJF 49256 b
(as shown in Walker Bros. Addition to Chicago, a
subdivision in the Northeast Fractional Quarter of Section
27 aforesaid) to a point which is 215.07 feet (measured
perpendicularly) North of said easterly extension of the
North line of E. 25th Street and 396.19 feet (measured
perpendicularly) westerly of the easterly line of said
Illinois central Railroad right-of-way (being also the
westerly line of Burnham Park, as said westerly line is
described by the City of Chicago by ordinance passed July
21, 1919 and recorded on March 5, 1920 in the Office of the
Recorder of Deeds of Cook County, Illinois, as document No.
6753370); thence northeastwardly along the northerly line
of the easement aforesaid, a distance of 36.733 feet to a
said point which is 215.07 feet (measured perpendicularly)
North of said easterly extension of the North line of E.
25th Street and 396.19 feet (measured perpendicularly)
westerly of said easterly right-of-way line; thence
northeastwardly continuing along said easement line, being
a straight line, a distance of 206.321 feet to a point
which is 352.76 feet (measured perpendicularly) North of
said easterly extension of the North line of E. 25th Street
and 211.49 feet (measured perpendicularly) westerly of
said easterly right-of-way line; thence northeastwardly
continuing along said easement line, being a straight line,
a distance of 206.308 feet to a point which is 537.36 feet
(measured perpendicularly) North of said easterly

SB0485 Engrossed - 186 - LRB101 04248 RJF 49256 b
extension of the North line of E. 25th Street and 73.66
feet (measured perpendicularly) westerly of said easterly
right-of-way line; thence northeastwardly continuing along
said easement line, being a straight line, a distance of
219.688 feet to a point on said easterly right-of-way line,
which point is 756.46 feet (measured perpendicularly)
North of said easterly extension of the North line of E.
25th Street; and thence northwardly along said easterly
right-of-way line, a distance of 652.596 feet, to the point
of beginning. Excepting therefrom that part of the land,
property and space conveyed to Amalgamated Trust Savings
Bank, as Trustee, under a trust agreement dated January 12,
1978 and known as Trust No. 3448, in Cook County, Illinois.
PARCEL D
All the space within the boundaries of the following
described perimeter between the horizontal plane of plus
27.00 feet and plus 47.3 feet Chicago City Datum:
Commencing at the Northeast corner of Lot 3 in Block 1 in
McCormick City Subdivision being a resubdivision of
McCormick Inn Subdivision (recorded September 26, 1962 as
Document No. 18601678) and a subdivision of adjacent lands
recorded January 12, 1971 as Document No. 21369281 in
Section 27, Township 39 North, Range 14, East of the Third
Principal Meridian, thence Westerly along the Northerly
line of said McCormick Inn Subdivision to a point which is
77 feet East of the Westerly line of McCormick Inn

SB0485 Engrossed - 187 - LRB101 04248 RJF 49256 b
Subdivision (lying at +27.00 feet C.C.D.) for a place of
beginning; thence Westerly a distance of 77.00 feet above
the horizontal plane +27.00 feet above Chicago City Datum
and below +47.3 feet above Chicago City Datum to the
Northwest corner of McCormick Inn Subdivision; thence
South along the West line of McCormick Inn Subdivision a
distance of 36 feet to a point; thence East 23 feet to a
point along a line which is perpendicular to the last
described line; thence North 12 feet to a point along a
line which is perpendicular to the last described line;
thence East 54 feet to a point along a line which is
perpendicular to the last described line; thence North 24
feet along a line which is perpendicular to the last
described line to the place of beginning. (Parcel D has
been included in this Act to provide a means for the
Authority to acquire an easement or fee title to a part of
McCormick Inn to permit the construction of the pedestrian
spine to connect the Project with Donnelley Hall.)
Containing 1,419,953 square feet (32.5970 acres) of land,
more or less.
"Site B" means an area of land (including all air rights
related thereto) in the City of Chicago, Cook County, Illinois,
within the following boundaries:
Beginning at the intersection of the north line of East
Cermak Road and the center line of South Indiana Avenue;
thence east along the north line of East Cermak Road and

SB0485 Engrossed - 188 - LRB101 04248 RJF 49256 b
continuing along said line as said north line of East
Cermak Road is extended, to its intersection with the
westerly line of the right-of-way of the Illinois Central
Gulf Railroad; thence southeasterly along said line to its
intersection with the north line of the Twenty-third Street
viaduct; thence northeasterly along said line to its
intersection with the easterly line of the right-of-way of
the Illinois Central Gulf Railroad; thence southeasterly
along said line to the point of intersection with the west
line of the right-of-way of the Adlai E. Stevenson
Expressway; thence southwesterly along said line and then
west along the inside curve of the west and north lines of
the right-of-way of the Adlai E. Stevenson Expressway,
following the curve of said right-of-way, and continuing
along the north line of the right-of-way of the Adlai E.
Stevenson Expressway to its intersection with the center
line of South Indiana Avenue; thence northerly along said
line to the point of beginning.
ALSO
Beginning at the intersection of the center line of
East Cermak Road at its intersection with the center line
of South Indiana Avenue; thence northerly along the center
line of South Indiana Avenue to its intersection with the
center line of East Twenty-first Street; thence easterly
along said line to its intersection with the center line of
South Prairie Avenue; thence south along said line to its

SB0485 Engrossed - 189 - LRB101 04248 RJF 49256 b
intersection with the center line of East Cermak Road;
thence westerly along said line to the point of beginning.
(Source: P.A. 96-898, eff. 5-27-10.)
(70 ILCS 210/3) (from Ch. 85, par. 1223)
Sec. 3. There is hereby created a political subdivision,
unit of local government with only those powers authorized by
law, body politic and municipal corporation by the name and
style of Metropolitan Public Pier and Exposition Authority in
the metropolitan area.
The Authority may sue and be sued in its corporate name but
execution shall not in any case issue against any real property
of the Authority. It may adopt a common seal and change the
same at pleasure. The principal office of the Authority shall
be in the City of Chicago.
(Source: P.A. 86-17; 87-733.)
(70 ILCS 210/5) (from Ch. 85, par. 1225)
Sec. 5. The Metropolitan Public Pier and Exposition
Authority shall also have the following rights and powers:
(a) To accept from Chicago Park Fair, a corporation, an
assignment of whatever sums of money it may have received
from the Fair and Exposition Fund, allocated by the
Department of Agriculture of the State of Illinois, and
Chicago Park Fair is hereby authorized to assign, set over
and transfer any of those funds to the Metropolitan Public

SB0485 Engrossed - 190 - LRB101 04248 RJF 49256 b
Pier and Exposition Authority. The Authority has the right
and power hereafter to receive sums as may be distributed
to it by the Department of Agriculture of the State of
Illinois from the Fair and Exposition Fund pursuant to the
provisions of Sections 5, 6i, and 28 of the State Finance
Act. All sums received by the Authority shall be held in
the sole custody of the secretary-treasurer of the
Metropolitan Public Pier and Exposition Board.
(b) To accept the assignment of, assume and execute any
contracts heretofore entered into by Chicago Park Fair.
(c) To acquire, own, construct, equip, lease, operate
and maintain grounds, buildings and facilities to carry out
its corporate purposes and duties, and to carry out or
otherwise provide for the recreational, cultural,
commercial or residential development of Navy Pier,
including, but not limited to, the right to enter into a
lease, license, or management agreement with any person to
provide for the recreational, cultural, commercial or
residential development of Navy Pier, and to fix and
collect just, reasonable and nondiscriminatory charges for
the use thereof. The charges so collected shall be made
available to defray the reasonable expenses of the
Authority and to pay the principal of and the interest upon
any revenue bonds issued by the Authority. The Authority
shall be subject to and comply with the Lake Michigan and
Chicago Lakefront Protection Ordinance, the Chicago

SB0485 Engrossed - 191 - LRB101 04248 RJF 49256 b
Building Code, the Chicago Zoning Ordinance, and all
ordinances and regulations of the City of Chicago contained
in the following Titles of the Municipal Code of Chicago:
Businesses, Occupations and Consumer Protection; Health
and Safety; Fire Prevention; Public Peace, Morals and
Welfare; Utilities and Environmental Protection; Streets,
Public Ways, Parks, Airports and Harbors; Electrical
Equipment and Installation; Housing and Economic
Development (only Chapter 5-4 thereof); and Revenue and
Finance (only so far as such Title pertains to the
Authority's duty to collect taxes on behalf of the City of
Chicago).
(d) To enter into contracts treating in any manner with
the objects and purposes of this Act.
(e) To lease any buildings to the Adjutant General of
the State of Illinois for the use of the Illinois National
Guard or the Illinois Naval Militia.
(f) To exercise the right of eminent domain by
condemnation proceedings in the manner provided by the
Eminent Domain Act, including, with respect to Site B only,
the authority to exercise quick take condemnation by
immediate vesting of title under Article 20 of the Eminent
Domain Act, to acquire any privately owned real or personal
property and, with respect to Site B only, public property
used for rail transportation purposes (but no such taking
of such public property shall, in the reasonable judgment

SB0485 Engrossed - 192 - LRB101 04248 RJF 49256 b
of the owner, interfere with such rail transportation) for
the lawful purposes of the Authority in Site A, at Navy
Pier, and at Site B. Just compensation for property taken
or acquired under this paragraph shall be paid in money or,
notwithstanding any other provision of this Act and with
the agreement of the owner of the property to be taken or
acquired, the Authority may convey substitute property or
interests in property or enter into agreements with the
property owner, including leases, licenses, or
concessions, with respect to any property owned by the
Authority, or may provide for other lawful forms of just
compensation to the owner. Any property acquired in
condemnation proceedings shall be used only as provided in
this Act. Except as otherwise provided by law, the City of
Chicago shall have a right of first refusal prior to any
sale of any such property by the Authority to a third party
other than substitute property. The Authority shall
develop and implement a relocation plan for businesses
displaced as a result of the Authority's acquisition of
property. The relocation plan shall be substantially
similar to provisions of the Uniform Relocation Assistance
and Real Property Acquisition Act and regulations
promulgated under that Act relating to assistance to
displaced businesses. To implement the relocation plan the
Authority may acquire property by purchase or gift or may
exercise the powers authorized in this subsection (f),

SB0485 Engrossed - 193 - LRB101 04248 RJF 49256 b
except the immediate vesting of title under Article 20 of
the Eminent Domain Act, to acquire substitute private
property within one mile of Site B for the benefit of
displaced businesses located on property being acquired by
the Authority. However, no such substitute property may be
acquired by the Authority unless the mayor of the
municipality in which the property is located certifies in
writing that the acquisition is consistent with the
municipality's land use and economic development policies
and goals. The acquisition of substitute property is
declared to be for public use. In exercising the powers
authorized in this subsection (f), the Authority shall use
its best efforts to relocate businesses within the area of
McCormick Place or, failing that, within the City of
Chicago.
(g) To enter into contracts relating to construction
projects which provide for the delivery by the contractor
of a completed project, structure, improvement, or
specific portion thereof, for a fixed maximum price, which
contract may provide that the delivery of the project,
structure, improvement, or specific portion thereof, for
the fixed maximum price is insured or guaranteed by a third
party capable of completing the construction.
(h) To enter into agreements with any person with
respect to the use and occupancy of the grounds, buildings,
and facilities of the Authority, including concession,

SB0485 Engrossed - 194 - LRB101 04248 RJF 49256 b
license, and lease agreements on terms and conditions as
the Authority determines. Notwithstanding Section 24,
agreements with respect to the use and occupancy of the
grounds, buildings, and facilities of the Authority for a
term of more than one year shall be entered into in
accordance with the procurement process provided for in
Section 25.1.
(i) To enter into agreements with any person with
respect to the operation and management of the grounds,
buildings, and facilities of the Authority or the provision
of goods and services on terms and conditions as the
Authority determines.
(j) After conducting the procurement process provided
for in Section 25.1, to enter into one or more contracts to
provide for the design and construction of all or part of
the Authority's Expansion Project grounds, buildings, and
facilities. Any contract for design and construction of the
Expansion Project shall be in the form authorized by
subsection (g), shall be for a fixed maximum price not in
excess of the funds that are authorized to be made
available for those purposes during the term of the
contract, and shall be entered into before commencement of
construction.
(k) To enter into agreements, including project
agreements with labor unions, that the Authority deems
necessary to complete the Expansion Project or any other

SB0485 Engrossed - 195 - LRB101 04248 RJF 49256 b
construction or improvement project in the most timely and
efficient manner and without strikes, picketing, or other
actions that might cause disruption or delay and thereby
add to the cost of the project.
(l) To provide incentives to organizations and
entities that agree to make use of the grounds, buildings,
and facilities of the Authority for conventions, meetings,
or trade shows. The incentives may take the form of
discounts from regular fees charged by the Authority,
subsidies for or assumption of the costs incurred with
respect to the convention, meeting, or trade show, or other
inducements. The Authority shall award incentives to
attract large conventions, meetings, and trade shows to its
facilities under the terms set forth in this subsection (l)
from amounts appropriated to the Authority from the
Metropolitan Pier and Exposition Authority Incentive Fund
for this purpose.
No later than May 15 of each year, the Chief Executive
Officer of the Metropolitan Pier and Exposition Authority
shall certify to the State Comptroller and the State
Treasurer the amounts of incentive grant funds used during
the current fiscal year to provide incentives for
conventions, meetings, or trade shows that (i) have been
approved by the Authority, in consultation with an
organization meeting the qualifications set out in Section
5.6 of this Act, provided the Authority has entered into a

SB0485 Engrossed - 196 - LRB101 04248 RJF 49256 b
marketing agreement with such an organization, (ii)
demonstrate registered attendance in excess of 5,000
individuals or in excess of 10,000 individuals, as
appropriate, and (iii) but for the incentive, would not
have used the facilities of the Authority for the
convention, meeting, or trade show. The State Comptroller
may request that the Auditor General conduct an audit of
the accuracy of the certification. If the State Comptroller
determines by this process of certification that incentive
funds, in whole or in part, were disbursed by the Authority
by means other than in accordance with the standards of
this subsection (l), then any amount transferred to the
Metropolitan Pier and Exposition Authority Incentive Fund
shall be reduced during the next subsequent transfer in
direct proportion to that amount determined to be in
violation of the terms set forth in this subsection (l).
On July 15, 2012, the Comptroller shall order
transferred, and the Treasurer shall transfer, into the
Metropolitan Pier and Exposition Authority Incentive Fund
from the General Revenue Fund the sum of $7,500,000 plus an
amount equal to the incentive grant funds certified by the
Chief Executive Officer as having been lawfully paid under
the provisions of this Section in the previous 2 fiscal
years that have not otherwise been transferred into the
Metropolitan Pier and Exposition Authority Incentive Fund,
provided that transfers in excess of $15,000,000 shall not

SB0485 Engrossed - 197 - LRB101 04248 RJF 49256 b
be made in any fiscal year.
On July 15, 2013, the Comptroller shall order
transferred, and the Treasurer shall transfer, into the
Metropolitan Pier and Exposition Authority Incentive Fund
from the General Revenue Fund the sum of $7,500,000 plus an
amount equal to the incentive grant funds certified by the
Chief Executive Officer as having been lawfully paid under
the provisions of this Section in the previous fiscal year
that have not otherwise been transferred into the
Metropolitan Pier and Exposition Authority Incentive Fund,
provided that transfers in excess of $15,000,000 shall not
be made in any fiscal year.
On July 15, 2014, and every year thereafter, the
Comptroller shall order transferred, and the Treasurer
shall transfer, into the Metropolitan Pier and Exposition
Authority Incentive Fund from the General Revenue Fund an
amount equal to the incentive grant funds certified by the
Chief Executive Officer as having been lawfully paid under
the provisions of this Section in the previous fiscal year
that have not otherwise been transferred into the
Metropolitan Pier and Exposition Authority Incentive Fund,
provided that (1) no transfers with respect to any previous
fiscal year shall be made after the transfer has been made
with respect to the 2017 fiscal year and (2) transfers in
excess of $15,000,000 shall not be made in any fiscal year.
After a transfer has been made under this subsection

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(l), the Chief Executive Officer shall file a request for
payment with the Comptroller evidencing that the incentive
grants have been made and the Comptroller shall thereafter
order paid, and the Treasurer shall pay, the requested
amounts to the Metropolitan Pier and Exposition Authority.
In no case shall more than $5,000,000 be used in any
one year by the Authority for incentives granted
conventions, meetings, or trade shows with a registered
attendance of more than 5,000 and less than 10,000. Amounts
in the Metropolitan Pier and Exposition Authority
Incentive Fund shall only be used by the Authority for
incentives paid to attract large conventions, meetings,
and trade shows to its facilities as provided in this
subsection (l).
(l-5) The Village of Rosemont shall provide incentives
from amounts transferred into the Convention Center
Support Fund to retain and attract conventions, meetings,
or trade shows to the Donald E. Stephens Convention Center
under the terms set forth in this subsection (l-5).
No later than May 15 of each year, the Mayor of the
Village of Rosemont or his or her designee shall certify to
the State Comptroller and the State Treasurer the amounts
of incentive grant funds used during the previous fiscal
year to provide incentives for conventions, meetings, or
trade shows that (1) have been approved by the Village, (2)
demonstrate registered attendance in excess of 5,000

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individuals, and (3) but for the incentive, would not have
used the Donald E. Stephens Convention Center facilities
for the convention, meeting, or trade show. The State
Comptroller may request that the Auditor General conduct an
audit of the accuracy of the certification.
If the State Comptroller determines by this process of
certification that incentive funds, in whole or in part,
were disbursed by the Village by means other than in
accordance with the standards of this subsection (l-5),
then the amount transferred to the Convention Center
Support Fund shall be reduced during the next subsequent
transfer in direct proportion to that amount determined to
be in violation of the terms set forth in this subsection
(l-5).
On July 15, 2012, and each year thereafter, the
Comptroller shall order transferred, and the Treasurer
shall transfer, into the Convention Center Support Fund
from the General Revenue Fund the amount of $5,000,000 for
(i) incentives to attract large conventions, meetings, and
trade shows to the Donald E. Stephens Convention Center,
and (ii) to be used by the Village of Rosemont for the
repair, maintenance, and improvement of the Donald E.
Stephens Convention Center and for debt service on debt
instruments issued for those purposes by the village. No
later than 30 days after the transfer, the Comptroller
shall order paid, and the Treasurer shall pay, to the

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Village of Rosemont the amounts transferred.
(m) To enter into contracts with any person conveying
the naming rights or other intellectual property rights
with respect to the grounds, buildings, and facilities of
the Authority.
(n) To enter into grant agreements with the Chicago
Convention and Tourism Bureau providing for the marketing
of the convention facilities to large and small
conventions, meetings, and trade shows and the promotion of
the travel industry in the City of Chicago, provided such
agreements meet the requirements of Section 5.6 of this
Act. Receipts of the Authority from the increase in the
airport departure tax authorized by Section 13(f) of this
amendatory Act of the 96th General Assembly and, subject to
appropriation to the Authority, funds deposited in the
Chicago Travel Industry Promotion Fund pursuant to Section
6 of the Hotel Operators' Occupation Tax Act shall be
granted to the Bureau for such purposes.
(Source: P.A. 100-23, eff. 7-6-17.)
(70 ILCS 210/5.4)
Sec. 5.4. Exhibitor rights and work rule reforms.
(a) Legislative findings.
(1) The Authority is a political subdivision of the
State of Illinois subject to the plenary authority of the

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General Assembly and was created for the benefit of the
general public to promote business, industry, commerce,
and tourism within the City of Chicago and the State of
Illinois.
(2) The Authority owns and operates McCormick Place and
Navy Pier, which have collectively 2.8 million square feet
of exhibit hall space, 700,000 square feet of meeting room
space.
(3) The Authority is a vital economic engine that
annually generates 65,000 jobs and $8 billion of economic
activity for the State of Illinois through the trade shows,
conventions, and other meetings held and attended at
McCormick Place and Navy Pier.
(4) The Authority supports the operation of McCormick
Place and Navy Pier through not only fees on the rental of
exhibit and meeting room space, electrical and utility
service, food and beverage services, and parking, but also
hotel room rates paid by persons staying at the
Authority-owned hotel.
(5) The Authority has a compelling and proprietary
interest in the success, competitiveness, and continued
viability of McCormick Place and Navy Pier as the owner and
operator of the convention facilities and its obligation to
ensure that these facilities produce sufficient operating
revenues.
(6) The Authority's convention facilities were

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constructed and renovated through the issuance of public
bonds that are directly repaid by State hotel, auto rental,
food and beverage, and airport and departure taxes paid
principally by persons who attend, work at, exhibit, and
provide goods and services to conventions, shows,
exhibitions, and meetings at McCormick Place and Navy Pier.
(7) State law also dedicates State occupation and use
tax revenues to fulfill debt service obligations on these
bonds should State hotel, auto rental, food and beverage,
and airport and departure taxes fail to generate sufficient
revenue.
(8) Through fiscal year 2010, $55 million in State
occupation and use taxes will have been allocated to make
debt service payments on the Authority's bonds due to
shortfalls in State hotel, auto rental, food and beverage,
and airport and departure taxes. These shortfalls are
expected to continue in future fiscal years and would
require the annual dedication of approximately $40 million
in State occupation and use taxes to fulfill debt service
payments.
(9) In 2009, managers of the International Plastics
Showcase announced that 2009 was the last year they would
host their exhibition at McCormick Place, as they had since
1971, because union labor work rules and electric and food
service costs make it uneconomical for the show managers
and exhibitors to use McCormick Place as a convention venue

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as compared to convention facilities in Orlando, Florida
and Las Vegas, Nevada. The exhibition used over 740,000
square feet of exhibit space, attracted over 43,000
attendees, generated $4.8 million of revenues to McCormick
Place, and raised over $200,000 in taxes to pay debt
service on convention facility bonds.
(10) After the International Plastics Showcase
exhibition announced its departure, other conventions and
exhibitions managers and exhibitors also stated that they
would not return to McCormick Place and Navy Pier for the
same reasons cited by the International Plastics Showcase
exhibition. In addition, still other managers and
exhibitors stated that they would not select McCormick
Place as a convention venue unless the union labor work
rules and electrical and food service costs were made
competitive with those in Orlando and Las Vegas.
(11) The General Assembly created the Joint Committee
on the Metropolitan Pier and Exposition Authority to
conduct hearings and obtain facts to determine how union
labor work rules and electrical and food service costs make
McCormick Place and Navy Pier uneconomical as a convention
venue.
(12) Witness testimony and fact-gathering revealed
that while the skilled labor provided by trade unions at
McCormick Place and Navy Pier is second to none and is
actually "exported" to work on conventions and exhibitions

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held in Orlando and Las Vegas, restrictive work rules on
the activities show exhibitors may perform present
exhibitors and show managers with an uninviting atmosphere
and result in significantly higher costs than competing
convention facilities.
(13) Witness testimony and fact-gathering also
revealed that the mark-up on electrical and food service
imposed by the Authority to generate operating revenue for
McCormick Place and Navy Pier also substantially increased
exhibitor and show organizer costs to the point of excess
when compared to competing convention facilities.
(14) Witness testimony and fact-gathering further
revealed that the additional departure of conventions,
exhibitions, and trade shows from Authority facilities
threatens the continued economic viability of these
facilities and the stability of sufficient tax revenues
necessary to support debt service.
(15) In order to safeguard the Authority's and State of
Illinois' shared compelling and proprietary interests in
McCormick Place and Navy Pier and in response to local
economic needs, the provisions contained in this Section
set forth mandated changes and reforms to restore and
ensure that (i) the Authority's facilities remain
economically competitive with other convention venues and
(ii) conventions, exhibitions, trade shows, and other
meetings are attracted to and retained at Authority

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facilities by producing an exhibitor-friendly environment
and by reducing costs for exhibitors and show managers.
(16) The provisions set forth in this Section are
reasonable, necessary, and narrowly tailored to safeguard
the Authority's and State of Illinois' shared and
compelling proprietary interests and respond to local
economic needs as compared to the available alternative set
forth in House Bill 4900 of the 96th General Assembly and
proposals submitted to the Joint Committee on the
Metropolitan Pier and Exposition Authority. Action by the
State offers the only comprehensive means to remedy the
circumstances set forth in these findings, despite the
concerted and laudable voluntary efforts of the Authority,
labor unions, show contractors, show managers, and
exhibitors.
(b) Definitions. As used in this Section:
"Booth" means the demarcated exhibit space of an
exhibitor on Authority premises.
"Contractor" or "show contractor" means any person who
contracts with the Authority, an exhibitor, or with the
manager of a show to provide any services related to
drayage, rigging, carpentry, decorating, electrical,
maintenance, mechanical, and food and beverage services or
related trades and duties for shows on Authority premises.
"Exhibitor" or "show exhibitor" means any person who

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contracts with the Authority or with a manager or
contractor of a show held or to be held on Authority
premises.
"Exhibitor employee" means any person who has been
employed by the exhibitor as a full-time employee for a
minimum of 6 months before the show's opening date.
"Hand tools" means cordless tools, power tools, and
other tools as determined by the Authority.
"Licensee" means any entity that uses the Authority's
premises.
"Manager" or "show manager" means any person that owns
or manages a show held or to be held on Authority premises.
"Personally owned vehicles" means the vehicles owned
by show exhibitors or the show management, excluding
commercially registered trucks, vans, and other vehicles
as determined by the Authority.
"Premises" means grounds, buildings, and facilities of
the Authority.
"Show" means a convention, exposition, trade show,
event, or meeting held on Authority premises by a show
manager or show contractor on behalf of a show manager.
"2011 Settlement Agreement" means the agreement that
the Authority made and entered into with the Chicago
Regional Council of Carpenters, not including any
revisions or amendments, and filed with the Illinois
Secretary of State Index Department and designated as

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97-GA-A01.
"Union employees" means workers represented by a labor
organization, as defined in the National Labor Relations
Act, providing skilled labor services to exhibitors, a show
manager, or a show contractor on Authority premises.
(c) Exhibitor rights.
In order to control costs, increase the
competitiveness, and promote and provide for the economic
stability of Authority premises, all Authority contracts
with exhibitors, contractors, and managers shall include
the following minimum terms and conditions:
(1) Consistent with safety and the skills and training
necessary to perform the task, as determined by the
Authority, an exhibitor and exhibitor employees are
permitted in a booth of any size with the use of the
exhibitor's ladders and hand tools to:
(i) set-up and dismantle exhibits displayed on
Authority premises;
(ii) assemble and disassemble materials,
machinery, or equipment on Authority premises; and
(iii) install all signs, graphics, props,
balloons, other decorative items, and the exhibitor's
own drapery, including the skirting of exhibitor
tables, on the Authority's premises.
(2) An exhibitor and exhibitor employees are permitted

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in a booth of any size to deliver, set-up, plug in,
interconnect, and operate an exhibitor's electrical
equipment, computers, audio-visual devices, and other
equipment.
(3) An exhibitor and exhibitor employees are permitted
in a booth of any size to skid, position, and re-skid all
exhibitor material, machinery, and equipment on Authority
premises.
(4) An exhibitor and exhibitor employees are
prohibited at any time from using scooters, forklifts,
pallet jacks, condors, scissors lifts, motorized dollies,
or similar motorized or hydraulic equipment on Authority
premises.
(5) The Authority shall designate areas, in its
discretion, where exhibitors may unload and load exhibitor
materials from privately owned vehicles at Authority
premises with the use of non-motorized hand trucks and
dollies.
(6) On Monday through Friday for any consecutive 8-hour
period during the hours of 6:00 a.m. and 10:00 p.m., union
employees on Authority premises shall be paid
straight-time hourly wages plus fringe benefits. Union
employees shall be paid straight-time and a half hourly
wages plus fringe benefits for labor services provided
after any consecutive 8-hour period; provided, however,
that between the hours of midnight and 6:00 a.m. union

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employees shall be paid double straight-time wages plus
fringe benefits for labor services.
(7) On Monday through Friday for any consecutive 8-hour
period during the hours of 6:00 a.m. and 10:00 p.m., a show
manager or contractor shall charge an exhibitor only for
labor services provided by union employees on Authority
premises based on straight-time hourly wages plus fringe
benefits along with a reasonable mark-up. After any
consecutive 8-hour period, a show manager or contractor
shall charge an exhibitor only for labor services provided
by union employees based on straight-time and a half hourly
wages plus fringe benefits along with a reasonable mark-up;
provided, however, that between the hours of midnight and
6:00 a.m. a show manager or contractor shall charge an
exhibitor only for labor services provided by union
employees based on double straight-time wages plus fringe
benefits along with a reasonable mark-up.
(8) (Blank).
(9) (Blank).
(10) (Blank).
(11) (Blank).
(12) The Authority has the power to determine, after
consultation with the Advisory Council, the work
jurisdiction and scope of work of union employees on
Authority premises during the move-in, move-out, and run of
a show, provided that any affected labor organization may

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contest the Authority's determination through a binding
decision of an independent, third-party arbitrator. When
making the determination, the Authority or arbitrator, as
the case may be, shall consider the training and skills
required to perform the task, past practices on Authority
premises, safety, and the need for efficiency and exhibitor
satisfaction. These factors shall be considered in their
totality and not in isolation. The Authority's
determination must be made in writing, set forth an
explanation and statement of the reason or reasons
supporting the determination, and be provided to each
affected labor organization. The changes in this item (12)
by this amendatory Act of the 97th General Assembly are
declarative of existing law and shall not be construed as a
new enactment. Nothing in this item permits the Authority
to eliminate any labor organization representing union
employees that provide labor services on the move-in,
move-out, and run of the show as of the effective date of
this amendatory Act of the 96th General Assembly.
(13) (Blank).
(14) An exhibitor or show manager may request by name
specific union employees to provide labor services on
Authority premises consistent with all State and federal
laws. Union employees requested by an exhibitor shall take
priority over union employees requested by a show manager.
(15) A show manager or show contractor on behalf of a

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show manager may retain an electrical contractor approved
by the Authority or Authority-provisioned electrical
services to provide electrical services on the premises. If
a show manager or show contractor on behalf of a show
manager retains Authority-provisioned electrical services,
then the Authority shall offer these services at a rate not
to exceed the cost of providing those services.
(16) Crew sizes for any task or operation shall not
exceed 2 persons unless, after consultation with the
Advisory Council, the Authority determines otherwise based
on the task, skills, and training required to perform the
task and on safety.
(17) An exhibitor may bring food and beverages on the
premises of the Authority for personal consumption.
(18) Show managers and contractors shall comply with
any audit performed under subsection (e) of this Section.
(19) A show manager or contractor shall charge an
exhibitor only for labor services provided by union
employees on Authority premises on a minimum half-hour
basis.
The Authority has the power to implement, enforce, and
administer the exhibitor rights set forth in this subsection,
including the promulgation of rules. The Authority also has the
power to determine violations of this subsection and implement
appropriate remedies, including, but not limited to, barring
violators from Authority premises. The provisions set forth in

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this Section are binding and equally applicable to any show
conducted at Navy Pier, and this statement of the law is
declarative of existing law and shall not be construed as a new
enactment. The Authority may waive the applicability of only
item (6) of this subsection (c) to the extent necessary and
required to comply with paragraph 1 of Section F of the 2011
Settlement Agreement, as set forth on Page 12 of that
Agreement.
(d) Advisory Council.
(1) An Advisory Council is hereby established to ensure
an active and productive dialogue between all affected
stakeholders to ensure exhibitor satisfaction for
conventions, exhibitions, trade shows, and meetings held
on Authority premises.
(2) The composition of the Council shall be determined
by the Authority consistent with its existing practice for
labor-management relations.
(3) The Council shall hold meetings no less than once
every 90 days.
(e) Audit of exhibitor rights.
The Authority shall retain the services of a person to
complete, at least once per calendar year, a financial
statement audit and compliance attestation engagement that may
consist of an examination or an agreed-upon procedures

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engagement that, in the opinion of the licensed public
accounting firm selected by the Authority in accordance with
the provisions of this Act and with the concurrence of the
Authority, is better suited to determine and verify compliance
with the exhibitor rights set forth in this Section, and that
cost reductions or other efficiencies resulting from the
exhibitor rights have been fairly passed along to exhibitors.
In the event an agreed-upon procedures engagement is performed,
the Authority shall first consult with the Advisory Committee
and solicit its suggestions and advice with respect to the
specific procedures to be agreed upon in the engagement.
Thereafter, the public accounting firm and the Authority shall
agree upon the specific procedures to be followed in the
engagement. It is intended that the design of the engagement
and the procedures to be followed shall allow for flexibility
in targeting specific areas for examination and to revise the
procedures where appropriate for achieving the purpose of the
engagement. The financial statement audit shall be performed in
accordance with generally accepted auditing standards. The
compliance attestation engagement shall be (i) performed in
accordance with attestation standards established by the
American Institute of Certified Public Accountants and shall
examine the compliance with the requirements set forth in this
Section and (ii) conducted by a licensed public accounting
firm, selected by the Authority from a list of firms
prequalified to do business with the Illinois Auditor General.

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Upon request, a show contractor or manager shall provide the
Authority or person retained to provide attestation services
with any information and other documentation reasonably
necessary to perform the obligations set forth in this
subsection. Upon completion, the report shall be submitted to
the Authority and made publicly available on the Authority's
website.
Within 30 days of the next regularly scheduled meeting of
the Advisory Committee following the effective date of this
amendatory Act of the 98th General Assembly, the Authority, in
conjunction with the Advisory Committee, shall adopt a uniform
set of procedures to expeditiously investigate and address
exhibitor complaints and concerns. The procedures shall
require full disclosure and cooperation among the Authority,
show managers, show contractors, exhibitor-appointed
contractors, professional service providers, and labor unions.
(f) Exhibitor service reforms. The Authority shall make every
effort to substantially reduce exhibitor's costs for
participating in shows.
(1) Any contract to provide food or beverage services
in the buildings and facilities of the Authority, except
Navy Pier, shall be provided at a rate not to exceed the
cost established in the contract. The Board shall
periodically review all food and beverage contracts.
(2) A department or unit of the Authority shall not

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serve as the exclusive provider of electrical services.
(3) Exhibitors shall receive a detailed statement of
all costs associated with utility services, including the
cost of labor, equipment, and materials.
(g) Severability. If any provision of this Section or its
application to any person or circumstance is held invalid, the
invalidity of that provision or application does not affect
other provisions or applications of this Section that can be
given effect without the invalid provision or application.
(Source: P.A. 97-629, eff. 11-30-11; 98-109, eff. 7-25-13.)
(70 ILCS 210/10.3 new)
Sec. 10.3. Contracts and leases for energy conservation
measures.
(a) As used in this Section, "energy conservation measure"
means any improvement, repair, alteration, or betterment of any
building or facility owned or operated by the Authority or any
equipment, fixture, or furnishing to be added to or used in any
such building or facility that is designed to reduce energy
consumption or operating costs.
(b) The Authority may enter into an installment payment
contract or lease purchase agreement with any party for the
funding or financing of the purchase and installation of energy
conservation measures and may execute a mortgage on, grant a
lien on, or grant any other security interest in the energy

SB0485 Engrossed - 216 - LRB101 04248 RJF 49256 b
conservation measure.
(70 ILCS 210/13) (from Ch. 85, par. 1233)
Sec. 13. (a) The Authority shall not have power to levy
taxes for any purpose, except as provided in subsections (b),
(c), (d), (e), and (f).
(b) By ordinance the Authority shall, as soon as
practicable after July 1, 1992 (the effective date of Public
Act 87-733), impose a Metropolitan Pier and Exposition
Authority Retailers' Occupation Tax upon all persons engaged in
the business of selling tangible personal property at retail
within the territory described in this subsection at the rate
of 1.0% of the gross receipts (i) from the sale of food,
alcoholic beverages, and soft drinks sold for consumption on
the premises where sold and (ii) from the sale of food,
alcoholic beverages, and soft drinks sold for consumption off
the premises where sold by a retailer whose principal source of
gross receipts is from the sale of food, alcoholic beverages,
and soft drinks prepared for immediate consumption.
The tax imposed under this subsection and all civil
penalties that may be assessed as an incident to that tax shall
be collected and enforced by the Illinois Department of
Revenue. The Department shall have full power to administer and
enforce this subsection, to collect all taxes and penalties so
collected in the manner provided in this subsection, and to
determine all rights to credit memoranda arising on account of

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the erroneous payment of tax or penalty under this subsection.
In the administration of and compliance with this subsection,
the Department and persons who are subject to this subsection
shall have the same rights, remedies, privileges, immunities,
powers, and duties, shall be subject to the same conditions,
restrictions, limitations, penalties, exclusions, exemptions,
and definitions of terms, and shall employ the same modes of
procedure applicable to this Retailers' Occupation Tax as are
prescribed in Sections 1, 2 through 2-65 (in respect to all
provisions of those Sections other than the State rate of
taxes), 2c, 2h, 2i, 3 (except as to the disposition of taxes
and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i,
5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and, until January
1, 1994, 13.5 of the Retailers' Occupation Tax Act, and, on and
after January 1, 1994, all applicable provisions of the Uniform
Penalty and Interest Act that are not inconsistent with this
Act, as fully as if provisions contained in those Sections of
the Retailers' Occupation Tax Act were set forth in this
subsection.
Persons subject to any tax imposed under the authority
granted in this subsection may reimburse themselves for their
seller's tax liability under this subsection by separately
stating that tax as an additional charge, which charge may be
stated in combination, in a single amount, with State taxes
that sellers are required to collect under the Use Tax Act,
pursuant to bracket schedules as the Department may prescribe.

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The retailer filing the return shall, at the time of filing the
return, pay to the Department the amount of tax imposed under
this subsection, less a discount of 1.75%, which is allowed to
reimburse the retailer for the expenses incurred in keeping
records, preparing and filing returns, remitting the tax, and
supplying data to the Department on request.
Whenever the Department determines that a refund should be
made under this subsection to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause a warrant to be drawn for the
amount specified and to the person named in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the Metropolitan Public Pier and Exposition
Authority trust fund held by the State Treasurer as trustee for
the Authority.
Nothing in this subsection authorizes the Authority to
impose a tax upon the privilege of engaging in any business
that under the Constitution of the United States may not be
made the subject of taxation by this State.
The Department shall forthwith pay over to the State
Treasurer, ex officio, as trustee for the Authority, all taxes
and penalties collected under this subsection for deposit into
a trust fund held outside of the State Treasury.
As soon as possible after the first day of each month,
beginning January 1, 2011, upon certification of the Department
of Revenue, the Comptroller shall order transferred, and the

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Treasurer shall transfer, to the STAR Bonds Revenue Fund the
local sales tax increment, as defined in the Innovation
Development and Economy Act, collected under this subsection
during the second preceding calendar month for sales within a
STAR bond district.
After the monthly transfer to the STAR Bonds Revenue Fund,
on or before the 25th day of each calendar month, the
Department shall prepare and certify to the Comptroller the
amounts to be paid under subsection (g) of this Section, which
shall be the amounts, not including credit memoranda, collected
under this subsection during the second preceding calendar
month by the Department, less any amounts determined by the
Department to be necessary for the payment of refunds, less
1.5% of such balance, which sum shall be deposited by the State
Treasurer into the Tax Compliance and Administration Fund in
the State Treasury from which it shall be appropriated to the
Department to cover the costs of the Department in
administering and enforcing the provisions of this subsection,
and less any amounts that are transferred to the STAR Bonds
Revenue Fund. Within 10 days after receipt by the Comptroller
of the certification, the Comptroller shall cause the orders to
be drawn for the remaining amounts, and the Treasurer shall
administer those amounts as required in subsection (g).
A certificate of registration issued by the Illinois
Department of Revenue to a retailer under the Retailers'
Occupation Tax Act shall permit the registrant to engage in a

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business that is taxed under the tax imposed under this
subsection, and no additional registration shall be required
under the ordinance imposing the tax or under this subsection.
A certified copy of any ordinance imposing or discontinuing
any tax under this subsection or effecting a change in the rate
of that tax shall be filed with the Department, whereupon the
Department shall proceed to administer and enforce this
subsection on behalf of the Authority as of the first day of
the third calendar month following the date of filing.
The tax authorized to be levied under this subsection may
be levied within all or any part of the following described
portions of the metropolitan area:
(1) that portion of the City of Chicago located within
the following area: Beginning at the point of intersection
of the Cook County - DuPage County line and York Road, then
North along York Road to its intersection with Touhy
Avenue, then east along Touhy Avenue to its intersection
with the Northwest Tollway, then southeast along the
Northwest Tollway to its intersection with Lee Street, then
south along Lee Street to Higgins Road, then south and east
along Higgins Road to its intersection with Mannheim Road,
then south along Mannheim Road to its intersection with
Irving Park Road, then west along Irving Park Road to its
intersection with the Cook County - DuPage County line,
then north and west along the county line to the point of
beginning; and

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(2) that portion of the City of Chicago located within
the following area: Beginning at the intersection of West
55th Street with Central Avenue, then east along West 55th
Street to its intersection with South Cicero Avenue, then
south along South Cicero Avenue to its intersection with
West 63rd Street, then west along West 63rd Street to its
intersection with South Central Avenue, then north along
South Central Avenue to the point of beginning; and
(3) that portion of the City of Chicago located within
the following area: Beginning at the point 150 feet west of
the intersection of the west line of North Western Ashland
Avenue and the north line of West Irving Park Road Diversey
Avenue, then north 150 feet, then east along a line 150
feet north of the north line of West Irving Park Road
Diversey Avenue extended to the shoreline of Lake Michigan,
then following the shoreline of Lake Michigan (including
Navy Pier and all other improvements fixed to land, docks,
or piers) to a point 150 feet south of the point where the
shoreline of Lake Michigan and East 55th Street the Adlai
E. Stevenson Expressway extended east to that shoreline
intersect, then west along a line 150 feet south of the
south line of East 55th Street to a point 150 feet west of
the west line of South Cottage Grove Avenue, then north
along a line 150 feet west of the west line of South
Cottage Grove Avenue to a point 150 feet south of the south
line of East 51st Street, then west along a line 150 feet

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south of the south line of East and West 51st Street to the
Dan Ryan Expressway, then north along the Dan Ryan
Expressway to a point 150 feet south of the south line of
West Pershing Road, then west along a line 150 feet south
of the south line of West Pershing Road the Adlai E.
Stevenson Expressway to a point 150 feet west of the west
line of South Western Ashland Avenue, then north along a
line 150 feet west of the west line of South and North
Western Ashland Avenue to the point of beginning.
The tax authorized to be levied under this subsection may
also be levied on food, alcoholic beverages, and soft drinks
sold on boats and other watercraft departing from and returning
to the shoreline of Lake Michigan (including Navy Pier and all
other improvements fixed to land, docks, or piers) described in
item (3). The tax authorized to be levied under this subsection
shall not be levied on any food, alcoholic beverage, or soft
drink sold at a stadium or arena having a seating capacity in
excess of 20,000 and used primarily for the purpose of holding
sports and amusement events.
(c) By ordinance the Authority shall, as soon as
practicable after July 1, 1992 (the effective date of Public
Act 87-733), impose an occupation tax upon all persons engaged
in the corporate limits of the City of Chicago in the business
of renting, leasing, or letting rooms in a hotel, as defined in
the Hotel Operators' Occupation Tax Act, at a rate of 2.5% of
the gross rental receipts from the renting, leasing, or letting

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of hotel rooms within the City of Chicago, excluding, however,
from gross rental receipts the proceeds of renting, leasing, or
letting to permanent residents of a hotel, as defined in that
Act. Gross rental receipts shall not include charges that are
added on account of the liability arising from any tax imposed
by the State or any governmental agency on the occupation of
renting, leasing, or letting rooms in a hotel.
The tax imposed by the Authority under this subsection and
all civil penalties that may be assessed as an incident to that
tax shall be collected and enforced by the Illinois Department
of Revenue. The certificate of registration that is issued by
the Department to a lessor under the Hotel Operators'
Occupation Tax Act shall permit that registrant to engage in a
business that is taxable under any ordinance enacted under this
subsection without registering separately with the Department
under that ordinance or under this subsection. The Department
shall have full power to administer and enforce this
subsection, to collect all taxes and penalties due under this
subsection, to dispose of taxes and penalties so collected in
the manner provided in this subsection, and to determine all
rights to credit memoranda arising on account of the erroneous
payment of tax or penalty under this subsection. In the
administration of and compliance with this subsection, the
Department and persons who are subject to this subsection shall
have the same rights, remedies, privileges, immunities,
powers, and duties, shall be subject to the same conditions,

SB0485 Engrossed - 224 - LRB101 04248 RJF 49256 b
restrictions, limitations, penalties, and definitions of
terms, and shall employ the same modes of procedure as are
prescribed in the Hotel Operators' Occupation Tax Act (except
where that Act is inconsistent with this subsection), as fully
as if the provisions contained in the Hotel Operators'
Occupation Tax Act were set out in this subsection.
Whenever the Department determines that a refund should be
made under this subsection to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause a warrant to be drawn for the
amount specified and to the person named in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the Metropolitan Public Pier and Exposition
Authority trust fund held by the State Treasurer as trustee for
the Authority.
Persons subject to any tax imposed under the authority
granted in this subsection may reimburse themselves for their
tax liability for that tax by separately stating that tax as an
additional charge, which charge may be stated in combination,
in a single amount, with State taxes imposed under the Hotel
Operators' Occupation Tax Act, the municipal tax imposed under
Section 8-3-13 of the Illinois Municipal Code, and the tax
imposed under Section 19 of the Illinois Sports Facilities
Authority Act.
The person filing the return shall, at the time of filing
the return, pay to the Department the amount of tax, less a

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discount of 2.1% or $25 per calendar year, whichever is
greater, which is allowed to reimburse the operator for the
expenses incurred in keeping records, preparing and filing
returns, remitting the tax, and supplying data to the
Department on request.
Except as otherwise provided in this paragraph, the
Department shall forthwith pay over to the State Treasurer, ex
officio, as trustee for the Authority, all taxes and penalties
collected under this subsection for deposit into a trust fund
held outside the State Treasury. On or before the 25th day of
each calendar month, the Department shall certify to the
Comptroller the amounts to be paid under subsection (g) of this
Section, which shall be the amounts (not including credit
memoranda) collected under this subsection during the second
preceding calendar month by the Department, less any amounts
determined by the Department to be necessary for payment of
refunds, less 1.5% of the remainder, which the Department shall
transfer into the Tax Compliance and Administration Fund. The
Department, at the time of each monthly disbursement to the
Authority, shall prepare and certify to the State Comptroller
the amount to be transferred into the Tax Compliance and
Administration Fund under this subsection. Within 10 days after
receipt by the Comptroller of the Department's certification,
the Comptroller shall cause the orders to be drawn for such
amounts, and the Treasurer shall administer the amounts
distributed to the Authority as required in subsection (g).

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A certified copy of any ordinance imposing or discontinuing
a tax under this subsection or effecting a change in the rate
of that tax shall be filed with the Illinois Department of
Revenue, whereupon the Department shall proceed to administer
and enforce this subsection on behalf of the Authority as of
the first day of the third calendar month following the date of
filing.
(d) By ordinance the Authority shall, as soon as
practicable after July 1, 1992 (the effective date of Public
Act 87-733), impose a tax upon all persons engaged in the
business of renting automobiles in the metropolitan area at the
rate of 6% of the gross receipts from that business, except
that no tax shall be imposed on the business of renting
automobiles for use as taxicabs or in livery service. The tax
imposed under this subsection and all civil penalties that may
be assessed as an incident to that tax shall be collected and
enforced by the Illinois Department of Revenue. The certificate
of registration issued by the Department to a retailer under
the Retailers' Occupation Tax Act or under the Automobile
Renting Occupation and Use Tax Act shall permit that person to
engage in a business that is taxable under any ordinance
enacted under this subsection without registering separately
with the Department under that ordinance or under this
subsection. The Department shall have full power to administer
and enforce this subsection, to collect all taxes and penalties
due under this subsection, to dispose of taxes and penalties so

SB0485 Engrossed - 227 - LRB101 04248 RJF 49256 b
collected in the manner provided in this subsection, and to
determine all rights to credit memoranda arising on account of
the erroneous payment of tax or penalty under this subsection.
In the administration of and compliance with this subsection,
the Department and persons who are subject to this subsection
shall have the same rights, remedies, privileges, immunities,
powers, and duties, be subject to the same conditions,
restrictions, limitations, penalties, and definitions of
terms, and employ the same modes of procedure as are prescribed
in Sections 2 and 3 (in respect to all provisions of those
Sections other than the State rate of tax; and in respect to
the provisions of the Retailers' Occupation Tax Act referred to
in those Sections, except as to the disposition of taxes and
penalties collected, except for the provision allowing
retailers a deduction from the tax to cover certain costs, and
except that credit memoranda issued under this subsection may
not be used to discharge any State tax liability) of the
Automobile Renting Occupation and Use Tax Act, as fully as if
provisions contained in those Sections of that Act were set
forth in this subsection.
Persons subject to any tax imposed under the authority
granted in this subsection may reimburse themselves for their
tax liability under this subsection by separately stating that
tax as an additional charge, which charge may be stated in
combination, in a single amount, with State tax that sellers
are required to collect under the Automobile Renting Occupation

SB0485 Engrossed - 228 - LRB101 04248 RJF 49256 b
and Use Tax Act, pursuant to bracket schedules as the
Department may prescribe.
Whenever the Department determines that a refund should be
made under this subsection to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause a warrant to be drawn for the
amount specified and to the person named in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the Metropolitan Public Pier and Exposition
Authority trust fund held by the State Treasurer as trustee for
the Authority.
Except as otherwise provided in this paragraph, the
Department shall forthwith pay over to the State Treasurer, ex
officio, as trustee, all taxes and penalties collected under
this subsection for deposit into a trust fund held outside the
State Treasury. On or before the 25th day of each calendar
month, the Department shall certify to the Comptroller the
amounts to be paid under subsection (g) of this Section (not
including credit memoranda) collected under this subsection
during the second preceding calendar month by the Department,
less any amount determined by the Department to be necessary
for payment of refunds, less 1.5% of the remainder, which the
Department shall transfer into the Tax Compliance and
Administration Fund. The Department, at the time of each
monthly disbursement to the Authority, shall prepare and
certify to the State Comptroller the amount to be transferred

SB0485 Engrossed - 229 - LRB101 04248 RJF 49256 b
into the Tax Compliance and Administration Fund under this
subsection. Within 10 days after receipt by the Comptroller of
the Department's certification, the Comptroller shall cause
the orders to be drawn for such amounts, and the Treasurer
shall administer the amounts distributed to the Authority as
required in subsection (g).
Nothing in this subsection authorizes the Authority to
impose a tax upon the privilege of engaging in any business
that under the Constitution of the United States may not be
made the subject of taxation by this State.
A certified copy of any ordinance imposing or discontinuing
a tax under this subsection or effecting a change in the rate
of that tax shall be filed with the Illinois Department of
Revenue, whereupon the Department shall proceed to administer
and enforce this subsection on behalf of the Authority as of
the first day of the third calendar month following the date of
filing.
(e) By ordinance the Authority shall, as soon as
practicable after July 1, 1992 (the effective date of Public
Act 87-733), impose a tax upon the privilege of using in the
metropolitan area an automobile that is rented from a rentor
outside Illinois and is titled or registered with an agency of
this State's government at a rate of 6% of the rental price of
that automobile, except that no tax shall be imposed on the
privilege of using automobiles rented for use as taxicabs or in
livery service. The tax shall be collected from persons whose

SB0485 Engrossed - 230 - LRB101 04248 RJF 49256 b
Illinois address for titling or registration purposes is given
as being in the metropolitan area. The tax shall be collected
by the Department of Revenue for the Authority. The tax must be
paid to the State or an exemption determination must be
obtained from the Department of Revenue before the title or
certificate of registration for the property may be issued. The
tax or proof of exemption may be transmitted to the Department
by way of the State agency with which or State officer with
whom the tangible personal property must be titled or
registered if the Department and that agency or State officer
determine that this procedure will expedite the processing of
applications for title or registration.
The Department shall have full power to administer and
enforce this subsection, to collect all taxes, penalties, and
interest due under this subsection, to dispose of taxes,
penalties, and interest so collected in the manner provided in
this subsection, and to determine all rights to credit
memoranda or refunds arising on account of the erroneous
payment of tax, penalty, or interest under this subsection. In
the administration of and compliance with this subsection, the
Department and persons who are subject to this subsection shall
have the same rights, remedies, privileges, immunities,
powers, and duties, be subject to the same conditions,
restrictions, limitations, penalties, and definitions of
terms, and employ the same modes of procedure as are prescribed
in Sections 2 and 4 (except provisions pertaining to the State

SB0485 Engrossed - 231 - LRB101 04248 RJF 49256 b
rate of tax; and in respect to the provisions of the Use Tax
Act referred to in that Section, except provisions concerning
collection or refunding of the tax by retailers, except the
provisions of Section 19 pertaining to claims by retailers,
except the last paragraph concerning refunds, and except that
credit memoranda issued under this subsection may not be used
to discharge any State tax liability) of the Automobile Renting
Occupation and Use Tax Act, as fully as if provisions contained
in those Sections of that Act were set forth in this
subsection.
Whenever the Department determines that a refund should be
made under this subsection to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause a warrant to be drawn for the
amount specified and to the person named in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the Metropolitan Public Pier and Exposition
Authority trust fund held by the State Treasurer as trustee for
the Authority.
Except as otherwise provided in this paragraph, the
Department shall forthwith pay over to the State Treasurer, ex
officio, as trustee, all taxes, penalties, and interest
collected under this subsection for deposit into a trust fund
held outside the State Treasury. On or before the 25th day of
each calendar month, the Department shall certify to the State
Comptroller the amounts to be paid under subsection (g) of this

SB0485 Engrossed - 232 - LRB101 04248 RJF 49256 b
Section, which shall be the amounts (not including credit
memoranda) collected under this subsection during the second
preceding calendar month by the Department, less any amounts
determined by the Department to be necessary for payment of
refunds, less 1.5% of the remainder, which the Department shall
transfer into the Tax Compliance and Administration Fund. The
Department, at the time of each monthly disbursement to the
Authority, shall prepare and certify to the State Comptroller
the amount to be transferred into the Tax Compliance and
Administration Fund under this subsection. Within 10 days after
receipt by the State Comptroller of the Department's
certification, the Comptroller shall cause the orders to be
drawn for such amounts, and the Treasurer shall administer the
amounts distributed to the Authority as required in subsection
(g).
A certified copy of any ordinance imposing or discontinuing
a tax or effecting a change in the rate of that tax shall be
filed with the Illinois Department of Revenue, whereupon the
Department shall proceed to administer and enforce this
subsection on behalf of the Authority as of the first day of
the third calendar month following the date of filing.
(f) By ordinance the Authority shall, as soon as
practicable after July 1, 1992 (the effective date of Public
Act 87-733), impose an occupation tax on all persons, other
than a governmental agency, engaged in the business of
providing ground transportation for hire to passengers in the

SB0485 Engrossed - 233 - LRB101 04248 RJF 49256 b
metropolitan area at a rate of (i) $4 per taxi or livery
vehicle departure with passengers for hire from commercial
service airports in the metropolitan area, (ii) for each
departure with passengers for hire from a commercial service
airport in the metropolitan area in a bus or van operated by a
person other than a person described in item (iii): $18 per bus
or van with a capacity of 1-12 passengers, $36 per bus or van
with a capacity of 13-24 passengers, and $54 per bus or van
with a capacity of over 24 passengers, and (iii) for each
departure with passengers for hire from a commercial service
airport in the metropolitan area in a bus or van operated by a
person regulated by the Interstate Commerce Commission or
Illinois Commerce Commission, operating scheduled service from
the airport, and charging fares on a per passenger basis: $2
per passenger for hire in each bus or van. The term "commercial
service airports" means those airports receiving scheduled
passenger service and enplaning more than 100,000 passengers
per year.
In the ordinance imposing the tax, the Authority may
provide for the administration and enforcement of the tax and
the collection of the tax from persons subject to the tax as
the Authority determines to be necessary or practicable for the
effective administration of the tax. The Authority may enter
into agreements as it deems appropriate with any governmental
agency providing for that agency to act as the Authority's
agent to collect the tax.

SB0485 Engrossed - 234 - LRB101 04248 RJF 49256 b
In the ordinance imposing the tax, the Authority may
designate a method or methods for persons subject to the tax to
reimburse themselves for the tax liability arising under the
ordinance (i) by separately stating the full amount of the tax
liability as an additional charge to passengers departing the
airports, (ii) by separately stating one-half of the tax
liability as an additional charge to both passengers departing
from and to passengers arriving at the airports, or (iii) by
some other method determined by the Authority.
All taxes, penalties, and interest collected under any
ordinance adopted under this subsection, less any amounts
determined to be necessary for the payment of refunds and less
the taxes, penalties, and interest attributable to any increase
in the rate of tax authorized by Public Act 96-898, shall be
paid forthwith to the State Treasurer, ex officio, for deposit
into a trust fund held outside the State Treasury and shall be
administered by the State Treasurer as provided in subsection
(g) of this Section. All taxes, penalties, and interest
attributable to any increase in the rate of tax authorized by
Public Act 96-898 shall be paid by the State Treasurer as
follows: 25% for deposit into the Convention Center Support
Fund, to be used by the Village of Rosemont for the repair,
maintenance, and improvement of the Donald E. Stephens
Convention Center and for debt service on debt instruments
issued for those purposes by the village and 75% to the
Authority to be used for grants to an organization meeting the

SB0485 Engrossed - 235 - LRB101 04248 RJF 49256 b
qualifications set out in Section 5.6 of this Act, provided the
Metropolitan Pier and Exposition Authority has entered into a
marketing agreement with such an organization.
(g) Amounts deposited from the proceeds of taxes imposed by
the Authority under subsections (b), (c), (d), (e), and (f) of
this Section and amounts deposited under Section 19 of the
Illinois Sports Facilities Authority Act shall be held in a
trust fund outside the State Treasury and, other than the
amounts transferred into the Tax Compliance and Administration
Fund under subsections (b), (c), (d), and (e), shall be
administered by the Treasurer as follows:
(1) An amount necessary for the payment of refunds with
respect to those taxes shall be retained in the trust fund
and used for those payments.
(2) On July 20 and on the 20th of each month
thereafter, provided that the amount requested in the
annual certificate of the Chairman of the Authority filed
under Section 8.25f of the State Finance Act has been
appropriated for payment to the Authority, 1/8 of the local
tax transfer amount, together with any cumulative
deficiencies in the amounts transferred into the McCormick
Place Expansion Project Fund under this subparagraph (2)
during the fiscal year for which the certificate has been
filed, shall be transferred from the trust fund into the
McCormick Place Expansion Project Fund in the State
treasury until 100% of the local tax transfer amount has

SB0485 Engrossed - 236 - LRB101 04248 RJF 49256 b
been so transferred. "Local tax transfer amount" shall mean
the amount requested in the annual certificate, minus the
reduction amount. "Reduction amount" shall mean $41.7
million in fiscal year 2011, $36.7 million in fiscal year
2012, $36.7 million in fiscal year 2013, $36.7 million in
fiscal year 2014, and $31.7 million in each fiscal year
thereafter until 2032, provided that the reduction amount
shall be reduced by (i) the amount certified by the
Authority to the State Comptroller and State Treasurer
under Section 8.25 of the State Finance Act, as amended,
with respect to that fiscal year and (ii) in any fiscal
year in which the amounts deposited in the trust fund under
this Section exceed $343,300,000 $318.3 million, exclusive
of amounts set aside for refunds and for the reserve
account, one dollar for each dollar of the deposits in the
trust fund above $343,300,000 $318.3 million with respect
to that year, exclusive of amounts set aside for refunds
and for the reserve account.
(3) On July 20, 2010, the Comptroller shall certify to
the Governor, the Treasurer, and the Chairman of the
Authority the 2010 deficiency amount, which means the
cumulative amount of transfers that were due from the trust
fund to the McCormick Place Expansion Project Fund in
fiscal years 2008, 2009, and 2010 under Section 13(g) of
this Act, as it existed prior to May 27, 2010 (the
effective date of Public Act 96-898), but not made. On July

SB0485 Engrossed - 237 - LRB101 04248 RJF 49256 b
20, 2011 and on July 20 of each year through July 20, 2014,
the Treasurer shall calculate for the previous fiscal year
the surplus revenues in the trust fund and pay that amount
to the Authority. On July 20, 2015 and on July 20 of each
year thereafter to and including July 20, 2017, as long as
bonds and notes issued under Section 13.2 or bonds and
notes issued to refund those bonds and notes are
outstanding, the Treasurer shall calculate for the
previous fiscal year the surplus revenues in the trust fund
and pay one-half of that amount to the State Treasurer for
deposit into the General Revenue Fund until the 2010
deficiency amount has been paid and shall pay the balance
of the surplus revenues to the Authority. On July 20, 2018
and on July 20 of each year thereafter, the Treasurer shall
calculate for the previous fiscal year the surplus revenues
in the trust fund and pay all of such surplus revenues to
the State Treasurer for deposit into the General Revenue
Fund until the 2010 deficiency amount has been paid. After
the 2010 deficiency amount has been paid, the Treasurer
shall pay the balance of the surplus revenues to the
Authority. "Surplus revenues" means the amounts remaining
in the trust fund on June 30 of the previous fiscal year
(A) after the State Treasurer has set aside in the trust
fund (i) amounts retained for refunds under subparagraph
(1) and (ii) any amounts necessary to meet the reserve
account amount and (B) after the State Treasurer has

SB0485 Engrossed - 238 - LRB101 04248 RJF 49256 b
transferred from the trust fund to the General Revenue Fund
100% of any post-2010 deficiency amount. "Reserve account
amount" means $15 million in fiscal year 2011 and $30
million in each fiscal year thereafter. The reserve account
amount shall be set aside in the trust fund and used as a
reserve to be transferred to the McCormick Place Expansion
Project Fund in the event the proceeds of taxes imposed
under this Section 13 are not sufficient to fund the
transfer required in subparagraph (2). "Post-2010
deficiency amount" means any deficiency in transfers from
the trust fund to the McCormick Place Expansion Project
Fund with respect to fiscal years 2011 and thereafter. It
is the intention of this subparagraph (3) that no surplus
revenues shall be paid to the Authority with respect to any
year in which a post-2010 deficiency amount has not been
satisfied by the Authority.
Moneys received by the Authority as surplus revenues may be
used (i) for the purposes of paying debt service on the bonds
and notes issued by the Authority, including early redemption
of those bonds or notes, (ii) for the purposes of repair,
replacement, and improvement of the grounds, buildings, and
facilities of the Authority, and (iii) for the corporate
purposes of the Authority in fiscal years 2011 through 2015 in
an amount not to exceed $20,000,000 annually or $80,000,000
total, which amount shall be reduced $0.75 for each dollar of
the receipts of the Authority in that year from any contract

SB0485 Engrossed - 239 - LRB101 04248 RJF 49256 b
entered into with respect to naming rights at McCormick Place
under Section 5(m) of this Act. When bonds and notes issued
under Section 13.2, or bonds or notes issued to refund those
bonds and notes, are no longer outstanding, the balance in the
trust fund shall be paid to the Authority.
(h) The ordinances imposing the taxes authorized by this
Section shall be repealed when bonds and notes issued under
Section 13.2 or bonds and notes issued to refund those bonds
and notes are no longer outstanding.
(Source: P.A. 100-23, Article 5, Section 5-35, eff. 7-6-17;
100-23, Article 35, Section 35-25, eff. 7-6-17; 100-587, eff.
6-4-18; 100-863, eff. 8-14-18.)
(70 ILCS 210/13.1) (from Ch. 85, par. 1233.1)
Sec. 13.1. There is hereby created the Metropolitan Fair
and Exposition Authority Improvement Bond Fund and the
Metropolitan Fair and Exposition Authority Completion Note
Subordinate Fund in the State Treasury. All moneys transferred
from the McCormick Place Account in the Build Illinois Fund to
the Metropolitan Fair and Exposition Authority Improvement
Bond Fund and all moneys transferred from the Metropolitan Fair
and Exposition Authority Improvement Bond Fund to the
Metropolitan Fair and Exposition Authority Completion Note
Subordinate Fund may be appropriated by law for the purpose of
paying the debt service requirements on all bonds and notes
issued under this Section, including refunding bonds, (herein

SB0485 Engrossed - 240 - LRB101 04248 RJF 49256 b
collectively referred to as bonds) to be issued by the
Authority subsequent to July 1, 1984 in an aggregate amount
(excluding the amount of any refunding bonds issued by the
Authority subsequent to January 1, 1986), not to exceed
$312,500,000, with such aggregate amount comprised of (i) an
amount not to exceed $259,000,000 for the purpose of paying
costs of the Project and (ii) the balance for the purpose of
refunding those bonds of the Authority that were issued prior
to July 1, 1984 and for the purpose of establishing necessary
reserves on, paying capitalized interest on, and paying costs
of issuance of bonds, other than refunding bonds issued
subsequent to January 1, 1986, issued for those purposes,
provided that any proceeds of bonds, other than refunding bonds
issued subsequent to January 1, 1986, and interest or other
investment earnings thereon not used for the purposes stated in
items (i) and (ii) above shall be used solely to redeem
outstanding bonds, other than bonds which have been refunded or
advance refunded, of the Authority. The Authority will use its
best efforts to cause all bonds issued pursuant to this
Section, other than bonds which have been refunded or advance
refunded, to be or to become on a parity with one another.
Notwithstanding any provision of any prior ordinance or trust
agreement authorizing the issuance of outstanding bonds
payable or to become payable from the Metropolitan Fair and
Exposition Authority Improvement Bond Fund, refunding or
advance refunding bonds may be issued subsequent to January 1,

SB0485 Engrossed - 241 - LRB101 04248 RJF 49256 b
1986, payable from the Metropolitan Fair and Exposition
Authority Improvement Bond Fund on a parity with any such prior
bonds which remain outstanding provided, that in the event of
any such partial refunding (i) the debt service requirements
after such refunding for all bonds payable from the
Metropolitan Fair and Exposition Authority Improvement Bond
Fund issued after July 1, 1984, by the Authority which shall be
outstanding after such refunding shall not have been increased
by reason of such refunding in any then current or future
fiscal year in which such prior outstanding bonds shall remain
outstanding and (ii) such parity refunding bonds shall be
deemed to be parity bonds issued to pay costs of the Project
for purposes of such prior ordinance or trust agreement. It is
hereby found and determined that (i) the issuance of such
parity refunding bonds shall further the purposes of this Act
and (ii) the contractual rights of the bondholders under any
such prior ordinance or trust agreement will not be impaired or
adversely affected by such issuance.
No amounts in excess of the sum of $250,000,000 plus all
interest and other investment income earned prior to the
effective date of this amendatory Act of 1985 on all proceeds
of all bonds issued for the purpose of paying costs of the
Project shall be obligated or expended with respect to the
costs of the Project without prior written approval from the
Director of the Governor's Office of Management and Budget.
Such approval shall be based upon factors including, but not

SB0485 Engrossed - 242 - LRB101 04248 RJF 49256 b
limited to, the necessity, in relation to the Authority's
ability to complete the Project and open the facility to the
public in a timely manner, of incurring the costs, and the
appropriateness of using bond funds for such purpose. The
Director of the Governor's Office of Management and Budget may,
in his discretion, consider other reasonable factors in
determining whether to approve payment of costs of the Project.
The Authority shall furnish to the Governor's Office of
Management and Budget such information as may from time to time
be requested. The Director of the Governor's Office of
Management and Budget or any duly authorized employee of the
Governor's Office of Management and Budget shall, for the
purpose of securing such information, have access to, and the
right to examine, all books, documents, papers and records of
the Authority.
On the first day of each month commencing after July of
1984, moneys, if any, on deposit in the Metropolitan Fair and
Exposition Authority Improvement Bond Fund shall, subject to
appropriation by law, be paid in full to the Authority or upon
its direction to the trustee or trustees for bond holders of
bonds which by their terms are payable from the moneys received
from the Metropolitan Fair and Exposition Authority
Improvement Bond Fund issued by the Metropolitan Pier and
Exposition Authority subsequent to July 1, 1984, for the
purposes specified in the first paragraph of this Section and
in Section 10.1 of this Act, such trustee or trustees having

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been designated pursuant to ordinance of the Authority, until
an amount equal to 100% of the aggregate amount of such
principal and interest in such fiscal year, including pursuant
to sinking fund requirements, has been so paid and deficiencies
in reserves established from bond proceeds shall have been
remedied.
On the first day of each month commencing after October of
1985, moneys, if any, on deposit in the Metropolitan Fair and
Exposition Authority Completion Note Subordinate Fund shall,
subject to appropriation by law, be paid in full to the
Authority or upon its direction to the trustee or trustees for
bond holders of bonds issued by the Metropolitan Pier and
Exposition Authority subsequent to September of 1985 which by
their terms are payable from moneys received from the
Metropolitan Fair and Exposition Authority Completion Note
Subordinate Fund for the purposes specified in the first
paragraph of this Section and in Section 10.1 of this Act, such
trustee or trustees having been designated pursuant to
ordinance of the Authority, until an amount equal to 100% of
the aggregate amount of such principal and interest in such
fiscal year, including pursuant to sinking fund requirements,
has been so paid and deficiencies in reserves established from
bond proceeds shall have been remedied.
The State of Illinois pledges to and agrees with the
holders of the bonds of the Metropolitan Pier and Exposition
Authority issued pursuant to this Section that the State will

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not limit or alter the rights and powers vested in the
Metropolitan Pier and Exposition Authority by this Act so as to
impair the terms of any contract made by the Metropolitan Pier
and Exposition Authority with such holders or in any way impair
the rights and remedies of such holders until such bonds,
together with interest thereon, with interest on any unpaid
installments of interest, and all costs and expenses in
connection with any action or proceedings by or on behalf of
such holders, are fully met and discharged. In addition, the
State pledges to and agrees with the holders of the bonds of
the Metropolitan Pier and Exposition Authority issued pursuant
to this Act that the State will not limit or alter the basis on
which State funds are to be paid to the Metropolitan Pier and
Exposition Authority as provided in this Act, or the use of
such funds, so as to impair the terms of any such contract. The
Metropolitan Pier and Exposition Authority is authorized to
include these pledges and agreements of the State in any
contract with the holders of bonds issued pursuant to this
Section.
The State shall not be liable on bonds of the Metropolitan
Pier and Exposition Authority issued under this Act, and such
bonds shall not be a debt of the State, nor shall this Act be
construed as a guarantee by the State of the debts of the
Metropolitan Pier and Exposition Authority. The bonds shall
contain a statement to such effect on the face thereof.
(Source: P.A. 94-793, eff. 5-19-06.)

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(70 ILCS 210/13.2) (from Ch. 85, par. 1233.2)
Sec. 13.2. The McCormick Place Expansion Project Fund is
created in the State Treasury. All moneys in the McCormick
Place Expansion Project Fund are allocated to and shall be
appropriated and used only for the purposes authorized by and
subject to the limitations and conditions of this Section.
Those amounts may be appropriated by law to the Authority for
the purposes of paying the debt service requirements on all
bonds and notes, including bonds and notes issued to refund or
advance refund bonds and notes issued under this Section,
Section 13.1, or issued to refund or advance refund bonds and
notes otherwise issued under this Act, (collectively referred
to as "bonds") to be issued by the Authority under this Section
in an aggregate original principal amount (excluding the amount
of any bonds and notes issued to refund or advance refund bonds
or notes issued under this Section and Section 13.1) not to
exceed $3,450,000,000 $2,850,000,000 for the purposes of
carrying out and performing its duties and exercising its
powers under this Act. The increased debt authorization of
$450,000,000 provided by Public Act 96-898 shall be used solely
for the purpose of: (i) hotel construction and related
necessary capital improvements; (ii) other needed capital
improvements to existing facilities; and (iii) land
acquisition for and construction of one multi-use facility on
property bounded by East Cermak Road on the south, East 21st

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Street on the north, South Indiana Avenue on the west, and
South Prairie Avenue on the east in the City of Chicago, Cook
County, Illinois; these limitations do not apply to the
increased debt authorization provided by Public Act 100-23 or
this amendatory Act of the 101st General Assembly this
amendatory Act of the 100th General Assembly. No bonds issued
to refund or advance refund bonds issued under this Section may
mature later than 40 years from the date of issuance of the
refunding or advance refunding bonds. After the aggregate
original principal amount of bonds authorized in this Section
has been issued, the payment of any principal amount of such
bonds does not authorize the issuance of additional bonds
(except refunding bonds). Any bonds and notes issued under this
Section in any year in which there is an outstanding "post-2010
deficiency amount" as that term is defined in Section 13 (g)(3)
of this Act shall provide for the payment to the State
Treasurer of the amount of that deficiency. Proceeds from the
sale of bonds issued pursuant to the increased debt
authorization provided by Public Act 100-23 or this amendatory
Act of the 101st General Assembly this amendatory Act of the
100th General Assembly may be used for the payment to the State
Treasurer of any unpaid amounts described in paragraph (3) of
subsection (g) of Section 13 of this Act as part of the "2010
deficiency amount" or the "Post-2010 deficiency amount".
On the first day of each month commencing after July 1,
1993, amounts, if any, on deposit in the McCormick Place

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Expansion Project Fund shall, subject to appropriation, be paid
in full to the Authority or, upon its direction, to the trustee
or trustees for bondholders of bonds that by their terms are
payable from the moneys received from the McCormick Place
Expansion Project Fund, until an amount equal to 100% of the
aggregate amount of the principal and interest in the fiscal
year, including that pursuant to sinking fund requirements, has
been so paid and deficiencies in reserves shall have been
remedied.
The State of Illinois pledges to and agrees with the
holders of the bonds of the Metropolitan Pier and Exposition
Authority issued under this Section that the State will not
limit or alter the rights and powers vested in the Authority by
this Act so as to impair the terms of any contract made by the
Authority with those holders or in any way impair the rights
and remedies of those holders until the bonds, together with
interest thereon, interest on any unpaid installments of
interest, and all costs and expenses in connection with any
action or proceedings by or on behalf of those holders are
fully met and discharged; provided that any increase in the Tax
Act Amounts specified in Section 3 of the Retailers' Occupation
Tax Act, Section 9 of the Use Tax Act, Section 9 of the Service
Use Tax Act, and Section 9 of the Service Occupation Tax Act
required to be deposited into the Build Illinois Bond Account
in the Build Illinois Fund pursuant to any law hereafter
enacted shall not be deemed to impair the rights of such

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holders so long as the increase does not result in the
aggregate debt service payable in the current or any future
fiscal year of the State on all bonds issued pursuant to the
Build Illinois Bond Act and the Metropolitan Public Pier and
Exposition Authority Act and payable from tax revenues
specified in Section 3 of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
Act, and Section 9 of the Service Occupation Tax Act exceeding
33 1/3% of such tax revenues for the most recently completed
fiscal year of the State at the time of such increase. In
addition, the State pledges to and agrees with the holders of
the bonds of the Authority issued under this Section that the
State will not limit or alter the basis on which State funds
are to be paid to the Authority as provided in this Act or the
use of those funds so as to impair the terms of any such
contract; provided that any increase in the Tax Act Amounts
specified in Section 3 of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
Act, and Section 9 of the Service Occupation Tax Act required
to be deposited into the Build Illinois Bond Account in the
Build Illinois Fund pursuant to any law hereafter enacted shall
not be deemed to impair the terms of any such contract so long
as the increase does not result in the aggregate debt service
payable in the current or any future fiscal year of the State
on all bonds issued pursuant to the Build Illinois Bond Act and
the Metropolitan Public Pier and Exposition Authority Act and

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payable from tax revenues specified in Section 3 of the
Retailers' Occupation Tax Act, Section 9 of the Use Tax Act,
Section 9 of the Service Use Tax Act, and Section 9 of the
Service Occupation Tax Act exceeding 33 1/3% of such tax
revenues for the most recently completed fiscal year of the
State at the time of such increase. The Authority is authorized
to include these pledges and agreements with the State in any
contract with the holders of bonds issued under this Section.
The State shall not be liable on bonds of the Authority
issued under this Section those bonds shall not be a debt of
the State, and this Act shall not be construed as a guarantee
by the State of the debts of the Authority. The bonds shall
contain a statement to this effect on the face of the bonds.
(Source: P.A. 100-23, eff. 7-6-17.)
(70 ILCS 210/14) (from Ch. 85, par. 1234)
Sec. 14. Board; compensation. The governing and
administrative body of the Authority shall be a board known as
the Metropolitan Public Pier and Exposition Board. On the
effective date of this amendatory Act of the 96th General
Assembly, the Trustee shall assume the duties and powers of the
Board for a period of 18 months or until the Board is fully
constituted, whichever is later. Any action requiring Board
approval shall be deemed approved by the Board if the Trustee
approves the action in accordance with Section 14.5. Beginning
the first Monday of the month occurring 18 months after the

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effective date of this amendatory Act of the 96th General
Assembly, the Board shall consist of 9 members. The Governor
shall appoint 4 members to the Board, subject to the advice and
consent of the Senate. The Mayor shall appoint 4 members to the
Board. At least one member of the Board shall represent the
interests of labor and at least one member of the Board shall
represent the interests of the convention industry. A majority
of the members appointed by the Governor and Mayor shall
appoint a ninth member to serve as the chairperson. The Board
shall be fully constituted when a quorum has been appointed.
The members of the board shall be individuals of generally
recognized ability and integrity. No member of the Board may be
(i) an officer or employee of, or a member of a board,
commission or authority of, the State, any unit of local
government or any school district or (ii) a person who served
on the Board prior to the effective date of this amendatory Act
of the 96th General Assembly.
Of the initial members appointed by the Governor, one shall
serve for a term expiring June 1, 2013, one shall serve for a
term expiring June 1, 2014, one shall serve for a term expiring
June 1, 2015, and one shall serve for a term expiring June 1,
2016, as determined by the Governor. Of the initial members
appointed by the Mayor, one shall serve for a term expiring
June 1, 2013, one shall serve for a term expiring June 1, 2014,
one shall serve for a term expiring June 1, 2015, and one shall
serve for a term expiring June 1, 2016, as determined by the

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Mayor. The initial chairperson appointed by the Board shall
serve a term for a term expiring June 1, 2015. Successors shall
be appointed to 4-year terms. No person may be appointed to
more than 3 terms.
Members of the Board shall serve without compensation, but
shall be reimbursed for actual expenses incurred by them in the
performance of their duties. All members of the Board and
employees of the Authority are subject to the Illinois
Governmental Ethics Act, in accordance with its terms.
(Source: P.A. 100-1116, eff. 11-28-18.)
(70 ILCS 210/23.1) (from Ch. 85, par. 1243.1)
Sec. 23.1. Affirmative action.
(a) The Authority shall, within 90 days after the effective
date of this amendatory Act of 1984, establish and maintain an
affirmative action program designed to promote equal
employment opportunity and eliminate the effects of past
discrimination. Such program shall include a plan, including
timetables where appropriate, which shall specify goals and
methods for increasing participation by women and minorities in
employment, including employment related to the planning,
organization, and staging of the games, by the Authority and by
parties which contract with the Authority. The Authority shall
submit a detailed plan with the General Assembly prior to
September 1 of each year. Such program shall also establish
procedures and sanctions, which the Authority shall enforce to

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ensure compliance with the plan established pursuant to this
Section and with State and federal laws and regulations
relating to the employment of women and minorities. A
determination by the Authority as to whether a party to a
contract with the Authority has achieved the goals or employed
the methods for increasing participation by women and
minorities shall be determined in accordance with the terms of
such contracts or the applicable provisions of rules and
regulations of the Authority existing at the time such contract
was executed, including any provisions for consideration of
good faith efforts at compliance which the Authority may
reasonably adopt.
(b) The Authority shall adopt and maintain minority-owned
and women-owned business enterprise procurement programs under
the affirmative action program described in subsection (a) for
any and all work, including all contracting related to the
planning, organization, and staging of the games, undertaken by
the Authority. That work shall include, but is not limited to,
the purchase of professional services, construction services,
supplies, materials, and equipment. The programs shall
establish goals of awarding not less than 25% of the annual
dollar value of all contracts, purchase orders, or other
agreements (collectively referred to as "contracts") to
minority-owned businesses and 5% of the annual dollar value of
all contracts to women-owned businesses. Without limiting the
generality of the foregoing, the programs shall require in

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connection with the prequalification or consideration of
vendors for professional service contracts, construction
contracts, and contracts for supplies, materials, equipment,
and services that each proposer or bidder submit as part of his
or her proposal or bid a commitment detailing how he or she
will expend 25% or more of the dollar value of his or her
contracts with one or more minority-owned businesses and 5% or
more of the dollar value with one or more women-owned
businesses. Bids or proposals that do not include such detailed
commitments are not responsive and shall be rejected unless the
Authority deems it appropriate to grant a waiver of these
requirements. The Authority may consider waivers based on the
scope of work and availability of certified minority-owned and
women-owned businesses. In addition the Authority may, in
connection with the selection of providers of professional
services, reserve the right to select a minority-owned or
women-owned business or businesses to fulfill the commitment to
minority and woman business participation. The commitment to
minority and woman business participation may be met by the
contractor or professional service provider's status as a
minority-owned or women-owned business, by joint venture or by
subcontracting a portion of the work with or purchasing
materials for the work from one or more such businesses, or by
any combination thereof. Each contract shall require the
contractor or provider to submit a certified monthly report
detailing the status of that contractor or provider's

SB0485 Engrossed - 254 - LRB101 04248 RJF 49256 b
compliance with the Authority's minority-owned and women-owned
business enterprise procurement program. The Authority, after
reviewing the monthly reports of the contractors and providers,
shall compile a comprehensive report regarding compliance with
this procurement program and file it quarterly with the General
Assembly. If, in connection with a particular contract, the
Authority determines that it is impracticable or excessively
costly to obtain minority-owned or women-owned businesses to
perform sufficient work to fulfill the commitment required by
this subsection, the Authority shall reduce or waive the
commitment in the contract, as may be appropriate. The
Authority shall establish rules and regulations setting forth
the standards to be used in determining whether or not a
reduction or waiver is appropriate. The terms "minority-owned
business" and "women-owned business" have the meanings given to
those terms in the Business Enterprise for Minorities, Women,
and Persons with Disabilities Act.
(c) The Authority shall adopt and maintain an affirmative
action program in connection with the hiring of minorities and
women on the Expansion Project and on any and all construction
projects, including all contracting related to the planning,
organization, and staging of the games, undertaken by the
Authority. The program shall be designed to promote equal
employment opportunity and shall specify the goals and methods
for increasing the participation of minorities and women in a
representative mix of job classifications required to perform

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the respective contracts awarded by the Authority.
(d) In connection with the Expansion Project, the Authority
shall incorporate the following elements into its
minority-owned and women-owned business procurement programs
to the extent feasible: (1) a major contractors program that
permits minority-owned businesses and women-owned businesses
to bear significant responsibility and risk for a portion of
the project; (2) a mentor/protege program that provides
financial, technical, managerial, equipment, and personnel
support to minority-owned businesses and women-owned
businesses; (3) an emerging firms program that includes
minority-owned businesses and women-owned businesses that
would not otherwise qualify for the project due to inexperience
or limited resources; (4) a small projects program that
includes participation by smaller minority-owned businesses
and women-owned businesses on jobs where the total dollar value
is $5,000,000 or less; and (5) a set-aside program that will
identify contracts requiring the expenditure of funds less than
$50,000 for bids to be submitted solely by minority-owned
businesses and women-owned businesses.
(e) The Authority is authorized to enter into agreements
with contractors' associations, labor unions, and the
contractors working on the Expansion Project to establish an
Apprenticeship Preparedness Training Program to provide for an
increase in the number of minority and women journeymen and
apprentices in the building trades and to enter into agreements

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with Community College District 508 to provide readiness
training. The Authority is further authorized to enter into
contracts with public and private educational institutions and
persons in the hospitality industry to provide training for
employment in the hospitality industry.
(f) McCormick Place Advisory Board. There is created a
McCormick Place Advisory Board composed as follows: 2 members
shall be appointed by the Mayor of Chicago; 2 members shall be
appointed by the Governor; 2 members shall be State Senators
appointed by the President of the Senate; 2 members shall be
State Senators appointed by the Minority Leader of the Senate;
2 members shall be State Representatives appointed by the
Speaker of the House of Representatives; and 2 members shall be
State Representatives appointed by the Minority Leader of the
House of Representatives. The terms of all previously appointed
members of the Advisory Board expire on the effective date of
this amendatory Act of the 92nd General Assembly. A State
Senator or State Representative member may appoint a designee
to serve on the McCormick Place Advisory Board in his or her
absence.
A "member of a minority group" shall mean a person who is a
citizen or lawful permanent resident of the United States and
who is any of the following:
(1) American Indian or Alaska Native (a person having
origins in any of the original peoples of North and South
America, including Central America, and who maintains

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tribal affiliation or community attachment).
(2) Asian (a person having origins in any of the
original peoples of the Far East, Southeast Asia, or the
Indian subcontinent, including, but not limited to,
Cambodia, China, India, Japan, Korea, Malaysia, Pakistan,
the Philippine Islands, Thailand, and Vietnam).
(3) Black or African American (a person having origins
in any of the black racial groups of Africa). Terms such as
"Haitian" or "Negro" can be used in addition to "Black or
African American".
(4) Hispanic or Latino (a person of Cuban, Mexican,
Puerto Rican, South or Central American, or other Spanish
culture or origin, regardless of race).
(5) Native Hawaiian or Other Pacific Islander (a person
having origins in any of the original peoples of Hawaii,
Guam, Samoa, or other Pacific Islands).
Members of the McCormick Place Advisory Board shall serve
2-year terms and until their successors are appointed, except
members who serve as a result of their elected position whose
terms shall continue as long as they hold their designated
elected positions. Vacancies shall be filled by appointment for
the unexpired term in the same manner as original appointments
are made. The McCormick Place Advisory Board shall elect its
own chairperson.
Members of the McCormick Place Advisory Board shall serve
without compensation but, at the Authority's discretion, shall

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be reimbursed for necessary expenses in connection with the
performance of their duties.
The McCormick Place Advisory Board shall meet quarterly, or
as needed, shall produce any reports it deems necessary, and
shall:
(1) Work with the Authority on ways to improve the area
physically and economically;
(2) Work with the Authority regarding potential means
for providing increased economic opportunities to
minorities and women produced indirectly or directly from
the construction and operation of the Expansion Project;
(3) Work with the Authority to minimize any potential
impact on the area surrounding the McCormick Place
Expansion Project, including any impact on minority-owned
or women-owned businesses, resulting from the construction
and operation of the Expansion Project;
(4) Work with the Authority to find candidates for
building trades apprenticeships, for employment in the
hospitality industry, and to identify job training
programs;
(5) Work with the Authority to implement the provisions
of subsections (a) through (e) of this Section in the
construction of the Expansion Project, including the
Authority's goal of awarding not less than 25% and 5% of
the annual dollar value of contracts to minority-owned and
women-owned businesses, the outreach program for

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minorities and women, and the mentor/protege program for
providing assistance to minority-owned and women-owned
businesses.
(g) The Authority shall comply with subsection (e) of
Section 5-42 of the Olympic Games and Paralympic Games (2016)
Law. For purposes of this Section, the term "games" has the
meaning set forth in the Olympic Games and Paralympic Games
(2016) Law.
(h) In addition to the requirements specified in
subsections (a) through (e) of this Section, the Authority may
implement programs to encourage participation on its contracts
let for competitive bid by businesses owned by lesbian, gay,
bisexual, or transgender persons, businesses owned by persons
with disabilities, and veteran-owned businesses.
(Source: P.A. 100-391, eff. 8-25-17.)
(70 ILCS 210/24) (from Ch. 85, par. 1244)
Sec. 24. All contracts for the sale of property of the
value of more than $10,000 or for any concession in or lease of
property of the Authority for a term of more than one year
shall be awarded to the highest responsible bidder, after
advertising for bids, except as may be otherwise authorized by
this Act. All construction contracts, when the cost will exceed
$100,000 $30,000, and contracts for supplies, materials,
equipment and services, when the cost thereof will exceed
$100,000 $10,000, shall be let to the lowest responsible

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bidder, after advertising for bids, excepting (1) when repair
parts, accessories, equipment or services are required for
equipment or services previously furnished or contracted for,
(2) professional services contracted for in accordance with
Section 25.1 of this Act, (3) when services such as water,
light, heat, power, telephone (other than long-distance
service) or telegraph are required, (4) when contracts for the
use, purchase, delivery, movement, or installation of data
processing equipment, software, or services and
telecommunications equipment, software, and services are
required, and (5) when the immediate delivery of supplies,
materials, equipment, or services is required and (i) the chief
executive officer determines that an emergency situation
exists; (ii) the contract accepted is based on the lowest
responsible bid after the Authority has made a diligent effort
to solicit multiple bids by telephone, facsimile, or other
efficient means; and (iii) the chief executive officer submits
a report at the next regular Board meeting, to be ratified by
the Board and entered into the official record, stating the
chief executive officer's reason for declaring an emergency
situation, the names of the other parties solicited and their
bids, and a copy of the contract awarded.
All construction contracts involving less than $100,000
$30,000 and all other contracts involving less than $100,000
$10,000 shall be let by competitive bidding whenever possible,
and in any event in a manner calculated to insure the best

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interests of the public.
Each bidder shall disclose in his bid the name of each
individual having a beneficial interest, directly or
indirectly, of more than 7 1/2% in such bidding entity and, if
such bidding entity is a corporation, the names of each of its
officers and directors. The bidder shall notify the Board of
any changes in its ownership or its officers or directors at
the time such changes occur if the change occurs during the
pendency of a proposal or a contract.
In determining the responsibility of any bidder, the Board
may take into account past record of dealings with the bidder,
experience, adequacy of equipment, ability to complete
performance within the time set, and other factors besides
financial responsibility, but in no case shall any such
contracts be awarded to any other than the highest bidder (in
case of sale or concession or lease) or the lowest bidder (in
case of purchase or expenditure) unless authorized or approved
by a vote of at least three-fourths of the members of the
Board, and unless such action is accompanied by a statement in
writing setting forth the reasons for not awarding the contract
to the highest or lowest bidder, as the case may be, which
statement shall be kept on file in the principal office of the
Authority and open to public inspection.
From the group of responsible bidders the lowest bidder
shall be selected in the following manner: to all bids for
sales the gross receipts of which are not taxable under the

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"Retailers' Occupation Tax Act", approved June 28, 1933, as
amended, there shall be added an amount equal to the tax which
would be payable under said Act, if applicable, and the lowest
in amount of said adjusted bids and bids for sales the gross
receipts of which are taxable under said Act shall be
considered the lowest bid; provided, that, if said lowest bid
relates to a sale not taxable under said Act, any contract
entered into thereon shall be in the amount of the original bid
not adjusted as aforesaid.
Contracts shall not be split into parts involving
expenditures of less than $100,000 $10,000 (or $30,000 in the
case of construction contracts) for the purposes of avoiding
the provisions of this Section, and all such split contracts
shall be void. If any collusion occurs among bidders or
prospective bidders in restraint of freedom of competition, by
agreement to bid a fixed amount or to refrain from bidding, or
otherwise, the bids of such bidders shall be void. Each bidder
shall accompany his bid with a sworn statement that he has not
been a party to any such agreement.
The Board shall have the right to reject all bids and to
readvertise for bids. If after any such readvertisement no
responsible and satisfactory bid, within the terms of the
advertisement, shall be received, the Board may award such
contract without competitive bidding, provided that it shall
not be less advantageous to the Authority than any valid bid
received pursuant to advertisement.

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The Board shall adopt rules and regulations of general
application within 90 days of the effective date of this
amendatory Act of 1985 to carry into effect the provisions of
this Section.
This Section does not apply to any contract entered into by
the Authority under the Governmental Joint Purchasing Act if
the chief executive officer approves and executes the contract
and submits a report at the next regular Board meeting, to be
ratified by the Board and entered into the official record,
stating the terms and conditions of the contract.
(Source: P.A. 91-422, eff. 1-1-00.)
(70 ILCS 210/25.1) (from Ch. 85, par. 1245.1)
Sec. 25.1. (a) This Section applies to agreements described
in Section 5(h) and contracts described in Section 5(j).
(b) When the Authority proposes to enter into a contract or
agreement under this Section, the Authority shall give public
notice soliciting proposals for the contract or agreement by
publication at least twice in one or more daily newspapers in
general circulation in the metropolitan area. The second notice
shall be published not less than 10 days before the date on
which the Authority expects to select the contractor. The
notice shall include a general description of the nature of the
contract or agreement which the Authority is seeking and the
procedure by which a person or firm interested in the contract
or agreement may make its proposal to the Authority for

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consideration for the contract or agreement.
A request for proposals must be extended to a sufficient
number of prospective providers of the required services or
prospective bidders to assure that public interest in
competition is adequately served.
The provisions of this subsection (b) do not apply if:
(1) the Authority concludes that there is a single
source of the expertise or knowledge required or that one
person can clearly perform the required tasks more
satisfactorily because of the person's prior work;
however, this exemption shall be narrowly construed and
applies only if a written report that details the reasons
for the exemption is entered into the minutes of the
Authority and the Chairman has authorized in writing
contract negotiations with the single source; or
(2) the service is to be provided by or the agreement
is with a State agency, a federal agency, a political
subdivision of the State, or a corporation organized under
the General Not For Profit Corporation Act of 1986; or
(3) within 60 days of the effective date of this
amendatory Act of 1985, the Authority enters into a written
contract for professional services of the same kind with
any person providing such professional services as of such
effective date.
A request for proposals must contain a description of the
work to be performed under the contract and the terms under

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which the work is to be performed or a description of the terms
of the agreement with respect to the use or occupancy of the
grounds, buildings, or facilities. A request for proposals must
contain that information necessary for a prospective
contractor or bidder to submit a response or contain references
to any information that cannot reasonably be included with the
request. The request for proposals must provide a description
of the factors that will be considered by the Authority when it
evaluates the proposals received.
Nothing in this subsection limits the power of the
Authority to use additional means that it may consider
appropriate to notify prospective contractors or bidders that
it proposes to enter into a contract or agreement.
(c) After the responses are submitted, the Authority shall
evaluate them. Each proposal received must be evaluated using
the same factors as those set out in the request for proposals.
Any person that submits a response to a request for
proposals under this Section shall disclose in the response the
name of each individual having a beneficial interest directly
or indirectly of more than 7 1/2% in such person and, if such
person is a corporation, the names of each of its officers and
directors. The person shall notify the Board of any changes in
its ownership or its officers or directors at the time such
changes occur if the change occurs during the pendency of a
proposal or a contract.
(d) All contracts and agreements under this Section,

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whether or not exempted hereunder, shall be authorized and
approved by the Board and shall be set forth in a writing
executed by the contractor and the Authority. No payment shall
be made under this Section until a written contract or
agreement shall be so authorized, approved and executed,
provided that payments for professional services may be made
without a written contract to persons providing such services
to the Authority as of the effective date of this amendatory
Act of 1985 for sixty days from such date.
(e) A copy of each contract or agreement (whether or not
exempted hereunder) and the response, if any, to the request
for proposals upon which the contract was awarded must be filed
with the Secretary of the Authority and is required to be open
for public inspection. The request for proposals and the name
and address of each person who submitted a response to it must
also accompany the filed copies.
(Source: P.A. 96-898, eff. 5-27-10.)
(70 ILCS 210/25.4)
Sec. 25.4. Contracts for professional services.
(a) When the Authority proposes to enter into a contract or
agreement for professional services, other than the marketing
agreement required in Section 5.6, the Authority shall use a
request for proposal process in accordance with the Illinois
Procurement Code.
(b) Any person that submits a response to a request for

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proposals under this Section shall disclose in the response the
name of each individual having a beneficial interest directly
or indirectly of more than 7 1/2% in such person and, if such
person is a corporation, the names of each of its officers and
directors. The person shall notify the Board of any changes in
its ownership or its officers or directors at the time such
changes occur if the change occurs during the pendency of a
proposal or a contract.
(c) All contracts and agreements under this Section shall
be authorized and approved by the Board and shall be set forth
in a writing executed by the contractor and the Authority. No
payment shall be made under this Section until a written
contract or agreement shall be so authorized, approved, and
executed. A copy of each contract or agreement (whether or not
exempted under this Section) and the response, if any, to the
request for proposals upon which the contract was awarded must
be filed with the Secretary of the Authority and is required to
be open for public inspection.
(d) This Section applies to (i) contracts in excess of
$100,000 $25,000 for professional services provided to the
Authority, including the services of accountants, architects,
attorneys, engineers, physicians, superintendents of
construction, financial advisors, bond trustees, and other
similar professionals possessing a high degree of skill and
(ii) contracts or bond purchase agreements in excess of $10,000
with underwriters or investment bankers with respect to sale of

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the Authority's bonds under this Act. This Section shall not
apply to contracts for professional services to be provided by,
or the agreement is with, a State agency, federal agency, or
unit of local government.
(Source: P.A. 96-898, eff. 5-27-10; 96-899, eff. 5-28-10.)
Section 70. The Fair and Exposition Authority
Reconstruction Act is amended by changing Sections 2, 3, and 8
as follows:
(70 ILCS 215/2) (from Ch. 85, par. 1250.2)
Sec. 2. As used in this Act:
"Authority" means the Metropolitan Public Pier and
Exposition Authority created by the Metropolitan Public Pier
and Exposition Authority Act.
"Board" means the governing and administrative body of the
Metropolitan Public Pier and Exposition Authority.
(Source: P.A. 87-895.)
(70 ILCS 215/3) (from Ch. 85, par. 1250.3)
Sec. 3. The Metropolitan Public Pier and Exposition
Authority is authorized to borrow money and issue bonds in a
total amount not to exceed $40,000,000 for the purpose of
reconstructing the convention hall and exposition building
known as McCormick Place. Such bonds shall be payable solely
from funds received by the Authority from appropriations, if

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any, to be made to said Authority from time to time by future
General Assemblies of the State of Illinois.
(Source: P.A. 94-91, eff. 7-1-05.)
(70 ILCS 215/8) (from Ch. 85, par. 1250.8)
Sec. 8. Appropriations may be made from time to time by the
General Assembly to the Metropolitan Public Pier and Exposition
Authority for the payment of principal and interest of bonds of
the Authority issued under the provisions of this Act and for
any other lawful purpose of the Authority. Any and all of the
funds so received shall be kept separate and apart from any and
all other funds of the Authority. After there has been paid
into the Metropolitan Fair and Exposition Authority
Reconstruction Fund in the State Treasury sufficient money,
pursuant to this Section and Sections 2 and 29 of the Cigarette
Tax Act, to retire all bonds payable from that Fund, the taxes
derived from Section 28 of the Illinois Horse Racing Act of
1975 which were required to be paid into that Fund pursuant to
that Act shall thereafter be paid into the Metropolitan
Exposition, Auditorium and Office Building Fund in the State
Treasury.
(Source: P.A. 94-91, eff. 7-1-05.)
Section 75. The Joliet Arsenal Development Authority Act is
amended by changing Section 40 as follows:

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(70 ILCS 508/40)
Sec. 40. Acquisition.
(a) The Authority may, but need not, acquire title to any
project with respect to which it exercises its authority.
(b) The Authority shall have power to acquire by purchase,
lease, gift, or otherwise any property or rights therein from
any person, the State of Illinois, any municipal corporation,
any local unit of government, the government of the United
States, any agency or instrumentality of the United States, any
body politic, or any county useful for its purposes, whether
improved for the purposes of any prospective project or
unimproved. The Authority may also accept any donation of funds
for its purposes from any of those sources.
(c) The Authority shall have power to develop, construct,
and improve, either under its own direction or through
collaboration with any approved applicant, or to acquire
through purchase or otherwise any project, using for that
purpose the proceeds derived from its sale of revenue bonds,
notes, or other evidences of indebtedness or governmental loans
or grants, and to hold title in the name of the Authority to
those projects.
(d) The Authority shall have the power to enter into
intergovernmental agreements with the State of Illinois, the
county of Will, the Illinois Finance Authority, the
Metropolitan Public Pier and Exposition Authority, the United
States government, any agency or instrumentality of the United

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States, any unit of local government located within the
territory of the Authority, or any other unit of government to
the extent allowed by Article VII, Section 10 of the Illinois
Constitution and the Intergovernmental Cooperation Act.
(e) The Authority shall have the power to share employees
with other units of government, including agencies of the
United States, agencies of the State of Illinois, and agencies
or personnel of any unit of local government.
(f) Subject to subsection (i) of Section 35 of this Act,
the Authority shall have the power to exercise powers and issue
revenue bonds as if it were a municipality so authorized in
Divisions 12.1, 74, 74.1, 74.3, and 74.5 of Article 11 of the
Illinois Municipal Code.
(g) All property owned by the Joliet Arsenal Development
Authority is exempt from property taxes. Any property owned by
the Joliet Arsenal Development Authority and leased to an
entity that is not exempt shall remain exempt. The leasehold
interest of the lessee shall be assessed under Section 9-195 of
the Property Tax Code.
(Source: P.A. 95-331, eff. 8-21-07.)
Section 80. The Southwestern Illinois Development
Authority Act is amended by changing Section 8 as follows:
(70 ILCS 520/8) (from Ch. 85, par. 6158)
Sec. 8. (a) The Authority may, but need not, acquire title

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to any project with respect to which it exercises its
authority.
(b) The Authority shall have power to acquire by purchase,
lease, gift or otherwise any property or rights therein from
any person or persons, the State of Illinois, any municipal
corporation, any local unit of government, the government of
the United States and any agency or instrumentality of the
United States, any body politic or any county useful for its
purposes, whether improved for the purposes of any prospective
project or unimproved. The Authority may also accept any
donation of funds for its purposes from any such source. The
Authority may acquire any real property, or rights therein,
upon condemnation. The acquisition by eminent domain of such
real property or any interest therein by the Authority shall be
in the manner provided by the Eminent Domain Act, including
Article 20 thereof (quick-take power).
The Authority shall not exercise any quick-take eminent
domain powers granted by State law within the corporate limits
of a municipality unless the governing authority of the
municipality authorizes the Authority to do so. The Authority
shall not exercise any quick-take eminent domain powers granted
by State law within the unincorporated areas of a county unless
the county board authorizes the Authority to do so.
(c) The Authority shall have power to develop, construct
and improve, either under its own direction or through
collaboration with any approved applicant, or to acquire

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through purchase or otherwise any project, using for such
purpose the proceeds derived from its sale of revenue bonds,
notes or other evidences of indebtedness or governmental loans
or grants and to hold title in the name of the Authority to
such projects.
(d) The Authority shall have the power to enter into
intergovernmental agreements with the State of Illinois, the
counties of Madison or St. Clair, the Southwest Regional Port
District, the Illinois Finance Authority, the Illinois Housing
Development Authority, the Metropolitan Public Pier and
Exposition Authority, the United States government and any
agency or instrumentality of the United States, the city of
East St. Louis, any unit of local government located within the
territory of the Authority or any other unit of government to
the extent allowed by Article VII, Section 10 of the Illinois
Constitution and the Intergovernmental Cooperation Act.
(e) The Authority shall have the power to share employees
with other units of government, including agencies of the
United States, agencies of the State of Illinois and agencies
or personnel of any unit of local government.
(f) The Authority shall have the power to exercise powers
and issue bonds as if it were a municipality so authorized in
Divisions 12.1, 74, 74.1, 74.3 and 74.5 of Article 11 of the
Illinois Municipal Code.
(Source: P.A. 93-205, eff. 1-1-04; 94-1055, eff. 1-1-07.)

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Section 85. The Tri-County River Valley Development
Authority Law is amended by changing Section 2008 as follows:
(70 ILCS 525/2008) (from Ch. 85, par. 7508)
Sec. 2008. Acquisition.
(a) The Authority may, but need not, acquire title to any
project with respect to which it exercises its authority.
(b) The Authority shall have power to acquire by purchase,
lease, gift or otherwise any property or rights therein from
any person or persons, the State of Illinois, any municipal
corporation, any local unit of government, the government of
the United States and any agency or instrumentality of the
United States, any body politic or any county useful for its
purposes, whether improved for the purposes of any prospective
project or unimproved. The Authority may also accept any
donation of funds for its purposes from any such source.
(c) The Authority shall have power to develop, construct
and improve, either under its own direction or through
collaboration with any approved applicant, or to acquire
through purchase or otherwise any project, using for such
purpose the proceeds derived from its sale of revenue bonds,
notes or other evidences of indebtedness or governmental loans
or grants and to hold title in the name of the Authority to
such projects.
(d) The Authority shall have the power to enter into
intergovernmental agreements with the State of Illinois, the

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counties of Peoria, Tazewell or Woodford, the Illinois Finance
Authority, the Illinois Housing Development Authority, the
Metropolitan Public Pier and Exposition Authority, the United
States government and any agency or instrumentality of the
United States, any unit of local government located within the
territory of the Authority or any other unit of government to
the extent allowed by Article VII, Section 10 of the Illinois
Constitution and the Intergovernmental Cooperation Act.
(e) The Authority shall have the power to share employees
with other units of government, including agencies of the
United States, agencies of the State of Illinois and agencies
or personnel of any unit of local government.
(f) The Authority shall have the power to exercise powers
and issue bonds as if it were a municipality so authorized in
Divisions 12.1, 74, 74.1, 74.3 and 74.5 of Article 11 of the
Illinois Municipal Code.
(Source: P.A. 93-205, eff. 1-1-04.)
Section 90. The Upper Illinois River Valley Development
Authority Act is amended by changing Section 8 as follows:
(70 ILCS 530/8) (from Ch. 85, par. 7158)
Sec. 8. Acquisition.
(a) The Authority may, but need not, acquire title to any
project with respect to which it exercises its authority.
(b) The Authority shall have power to acquire by purchase,

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lease, gift or otherwise any property or rights therein from
any person or persons, the State of Illinois, any municipal
corporation, any local unit of government, the government of
the United States and any agency or instrumentality of the
United States, any body politic or any county useful for its
purposes, whether improved for the purposes of any prospective
project or unimproved. The Authority may also accept any
donation of funds for its purposes from any such source.
(c) The Authority shall have power to develop, construct
and improve, either under its own direction or through
collaboration with any approved applicant, or to acquire
through purchase or otherwise any project, using for such
purpose the proceeds derived from its sale of revenue bonds,
notes or other evidences of indebtedness or governmental loans
or grants and to hold title in the name of the Authority to
such projects.
(d) The Authority shall have the power to enter into
intergovernmental agreements with the State of Illinois, the
counties of Grundy, LaSalle, Bureau, Putnam or Marshall, the
Illinois Finance Authority, the Illinois Housing Development
Authority, the Metropolitan Public Pier and Exposition
Authority, the United States government and any agency or
instrumentality of the United States, any unit of local
government located within the territory of the Authority or any
other unit of government to the extent allowed by Article VII,
Section 10 of the Illinois Constitution and the

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Intergovernmental Cooperation Act.
(e) The Authority shall have the power to share employees
with other units of government, including agencies of the
United States, agencies of the State of Illinois and agencies
or personnel of any unit of local government.
(f) The Authority shall have the power to exercise powers
and issue bonds as if it were a municipality so authorized in
Divisions 12.1, 74, 74.1, 74.3 and 74.5 of Article 11 of the
Illinois Municipal Code.
(Source: P.A. 93-205, eff. 1-1-04.)
Section 95. The Will-Kankakee Regional Development
Authority Law is amended by changing Section 8 as follows:
(70 ILCS 535/8) (from Ch. 85, par. 7458)
Sec. 8. Acquisition.
(a) The Authority may, but need not, acquire title to any
project with respect to which it exercises its authority.
(b) The Authority shall have power to acquire by purchase,
lease, gift or otherwise any property or rights therein from
any person or persons, the State of Illinois, any municipal
corporation, any local unit of government, the government of
the United States and any agency or instrumentality of the
United States, any body politic or any county useful for its
purposes, whether improved for the purposes of any prospective
project or unimproved. The Authority may also accept any

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donation of funds for its purposes from any such source.
(c) The Authority shall have power to develop, construct
and improve, either under its own direction or through
collaboration with any approved applicant, or to acquire
through purchase or otherwise any project, using for such
purpose the proceeds derived from its sale of revenue bonds,
notes or other evidences of indebtedness or governmental loans
or grants and to hold title in the name of the Authority to
such projects.
(d) The Authority shall have the power to enter into
intergovernmental agreements with the State of Illinois, the
counties of Will and Kankakee, the Illinois Finance Authority,
the Metropolitan Public Pier and Exposition Authority, the
United States government and any agency or instrumentality of
the United States, any unit of local government located within
the territory of the Authority or any other unit of government
to the extent allowed by Article VII, Section 10 of the
Illinois Constitution and the Intergovernmental Cooperation
Act.
(e) The Authority shall have the power to share employees
with other units of government, including agencies of the
United States, agencies of the State of Illinois and agencies
or personnel of any unit of local government.
(f) The Authority shall have the power to exercise powers
and issue bonds as if it were a municipality so authorized in
Divisions 12.1, 74, 74.1, 74.3 and 74.5 of Article 11 of the

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Illinois Municipal Code.
(Source: P.A. 93-205, eff. 1-1-04.)
Section 100. The Park District Exposition Authority Lease
Act is amended by changing Sections 1 and 2 as follows:
(70 ILCS 1560/1) (from Ch. 105, par. 327v6)
Sec. 1. The Commissioners of any park district located in
whole or in part in any city having a population of 500,000 or
more are hereby authorized and empowered to lease to a
Metropolitan Public Pier and Exposition Authority, for a term
not exceeding 40 years, any parcel or parcels of land, not
exceeding 25% of the total park area of the park district, to
be maintained and operated by the Metropolitan Public Pier and
Exposition Authority for its lawful corporate purposes,
including the construction, operation and maintenance of
auditoriums or exposition buildings. The park district shall
not thereby divest itself of ownership of the land demised or
of its power to regulate the land. The Commissioners of the
Chicago Park District shall not lease any park property under
the provisions of this Act except property located in Burnham
Park and shall not so lease more than 180 acres. The lease
shall set out the terms and conditions, consistent with the
statutory powers and duties of the lessor and lessee, upon
which the land so demised may be used by the Authority, and may
provide for its renegotiation and renewal for terms not to

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exceed 40 years. Neither the lease nor any renewal thereof
shall be finally terminated while there is outstanding against
the Authority any unfunded bonded debt.
(Source: P.A. 87-895.)
(70 ILCS 1560/2) (from Ch. 105, par. 327v7)
Sec. 2. Upon the final termination of the original lease or
of any renewal thereof, and subject to the provisions of
Section 1 of this Act, the Authority, at the election of the
park district, shall cause to be removed from the demised
premises the improvements constructed or installed thereon by
it, and shall cause the demised premises to be returned, as
nearly as practicably possible, to their condition at the
inception of the original lease. If, at such time, the park
district elects to preserve the improvements, it is hereby
authorized to maintain and operate the improvements for the
same purposes as the Metropolitan Public Pier and Exposition
Authority may be authorized to maintain and operate the
improvements at that time.
(Source: P.A. 87-895.)
Section 105. The Illinois Sports Facilities Authority Act
is amended by changing Section 19 as follows:
(70 ILCS 3205/19) (from Ch. 85, par. 6019)
Sec. 19. Tax. The Authority may impose an occupation tax

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upon all persons engaged in the City of Chicago in the business
of renting, leasing or letting rooms in a hotel, as defined in
The Hotel Operators' Occupation Tax Act, at a rate not to
exceed 2% of the gross rental receipts from the renting,
leasing or letting of hotel rooms located within the City of
Chicago, excluding, however, from gross rental receipts, the
proceeds of such renting, leasing or letting to permanent
residents of that hotel and proceeds from the tax imposed under
subsection (c) of Section 13 of the Metropolitan Public Pier
and Exposition Authority Act.
The tax imposed by the Authority pursuant to this Section
and all civil penalties that may be assessed as an incident
thereof shall be collected and enforced by the State Department
of Revenue. The certificate of registration which is issued by
the Department to a lessor under The Hotel Operators'
Occupation Tax Act shall permit such registrant to engage in a
business which is taxable under any ordinance or resolution
enacted pursuant to this Section without registering
separately with the Department under such ordinance or
resolution or under this Section. The Department shall have
full power to administer and enforce this Section; to collect
all taxes and penalties due hereunder; to dispose of taxes and
penalties so collected in the manner provided in this Section,
and to determine all rights to credit memoranda, arising on
account of the erroneous payment of tax or penalty hereunder.
In the administration of, and compliance with, this Section,

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the Department and persons who are subject to this Section
shall have the same rights, remedies, privileges, immunities,
powers and duties, and be subject to the same conditions,
restrictions, limitations, penalties and definitions of terms,
and employ the same modes of procedure, as are prescribed in
The Hotel Operators' Occupation Tax Act (except where that Act
is inconsistent herewith), as the same is now or may hereafter
be amended, as fully as if the provisions contained in The
Hotel Operators' Occupation Tax Act were set forth herein.
Whenever the Department determines that a refund should be
made under this Section to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause the warrant to be drawn for the
amount specified, and to the person named, in such notification
from the Department. Such refund shall be paid by the State
Treasurer out of the amounts held by the State Treasurer as
trustee for the Authority.
Persons subject to any tax imposed pursuant to authority
granted by this Section may reimburse themselves for their tax
liability for such tax by separately stating such tax as an
additional charge, which charge may be stated in combination,
in a single amount, with State tax imposed under The Hotel
Operators' Occupation Tax Act, the municipal tax imposed under
Section 8-3-13 of the Illinois Municipal Code, and the tax
imposed under Section 13 of the Metropolitan Public Pier and
Exposition Authority Act.

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The Department shall forthwith pay over to the State
Treasurer, ex-officio, as trustee for the Authority, all taxes
and penalties collected hereunder for deposit in a trust fund
outside the State Treasury. On or before the 25th day of each
calendar month, the Department shall certify to the Comptroller
the amount to be paid to or on behalf of the Authority from
amounts collected hereunder by the Department, and deposited
into such trust fund during the second preceding calendar
month. The amount to be paid to or on behalf of the Authority
shall be the amount (not including credit memoranda) collected
hereunder during such second preceding calendar month by the
Department, less an amount equal to the amount of refunds
authorized during such second preceding calendar month by the
Department on behalf of the Authority, and less 4% of such
balance, which sum shall be retained by the State Treasurer to
cover the costs incurred by the Department in administering and
enforcing the provisions of this Section, as provided herein.
Each such monthly certification by the Department shall also
certify to the Comptroller the amount to be so retained by the
State Treasurer for payment into the General Revenue Fund of
the State Treasury.
Each monthly certification by the Department shall
certify, of the amount paid to or on behalf of the Authority,
(i) the portion to be paid to the Authority, (ii) the portion
to be paid into the General Revenue Fund of the State Treasury
on behalf of the Authority as repayment of amounts advanced to

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the Authority pursuant to appropriation from the Illinois
Sports Facilities Fund.
With respect to each State fiscal year, of the total amount
to be paid to or on behalf of the Authority, the Department
shall certify that payments shall first be made directly to the
Authority in an amount equal to any difference between the
annual amount certified by the Chairman of the Authority
pursuant to Section 8.25-4 of the State Finance Act and the
amount appropriated to the Authority from the Illinois Sports
Facilities Fund. Next, the Department shall certify that
payment shall be made into the General Revenue Fund of the
State Treasury in an amount equal to the difference between (i)
the lesser of (x) the amount appropriated from the Illinois
Sports Facilities Fund to the Authority and (y) the annual
amount certified by the Chairman of the Authority pursuant to
Section 8.25-4 of the State Finance Act and (ii) $10,000,000.
The Department shall certify that all additional amounts shall
be paid to the Authority and used for its corporate purposes.
Within 10 days after receipt, by the Comptroller, of the
Department's monthly certification of amounts to be paid to or
on behalf of the Authority and amounts to be paid into the
General Revenue Fund, the Comptroller shall cause the warrants
to be drawn for the respective amounts in accordance with the
directions contained in such certification.
Amounts collected by the Department and paid to the
Authority pursuant to this Section shall be used for the

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corporate purposes of the Authority. On June 15, 1992 and on
each June 15 thereafter, the Authority shall repay to the State
Treasurer all amounts paid to it under this Section and
otherwise remaining available to the Authority after providing
for (i) payment of principal and interest on, and other
payments related to, its obligations issued or to be issued
under Section 13 of the Act, including any deposits required to
reserve funds created under any indenture or resolution
authorizing issuance of the obligations and payments to
providers of credit enhancement, (ii) payment of obligations
under the provisions of any management agreement with respect
to a facility or facilities owned by the Authority or of any
assistance agreement with respect to any facility for which
financial assistance is provided under this Act, and payment of
other capital and operating expenses of the Authority,
including any deposits required to reserve funds created for
repair and replacement of capital assets and to meet the
obligations of the Authority under any management agreement or
assistance agreement. Amounts repaid by the Authority to the
State Treasurer hereunder shall be treated as repayment of
amounts deposited into the Illinois Sports Facilities Fund and
credited to the Subsidy Account and used for the corporate
purposes of the Authority. The State Treasurer shall deposit
$5,000,000 of the amount received into the General Revenue
Fund; thereafter, at the beginning of each fiscal year the
State Treasurer shall certify to the State Comptroller for all

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prior fiscal years the cumulative amount of any deficiencies in
repayments to the City of Chicago of amounts in the Local
Government Distributive Fund that would otherwise have been
allocated to the City of Chicago under the State Revenue
Sharing Act but instead were paid into the General Revenue Fund
under Section 6 of the Hotel Operators' Occupation Tax Act and
that have not been reimbursed, and the Comptroller shall,
during the fiscal year at the beginning of which the
certification was made, cause warrants to be drawn from the
amount received for the repayment of that cumulative amount to
the City of Chicago until that cumulative amount has been fully
reimbursed; thereafter, the State Treasurer shall deposit the
balance of the amount received into the trust fund established
outside the State Treasury under subsection (g) of Section 13
of the Metropolitan Public Pier and Exposition Authority Act.
Nothing in this Section shall be construed to authorize the
Authority to impose a tax upon the privilege of engaging in any
business which under the constitution of the United States may
not be made the subject of taxation by this State.
An ordinance or resolution imposing or discontinuing a tax
hereunder or effecting a change in the rate thereof shall be
effective on the first day of the second calendar month next
following the month in which the ordinance or resolution is
passed.
If the Authority levies a tax authorized by this Section it
shall transmit to the Department of Revenue not later than 5

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days after the adoption of the ordinance or resolution a
certified copy of the ordinance or resolution imposing such tax
whereupon the Department of Revenue shall proceed to administer
and enforce this Section on behalf of the Authority. Upon a
change in rate of a tax levied hereunder, or upon the
discontinuance of the tax, the Authority shall not later than 5
days after the effective date of the ordinance or resolution
discontinuing the tax or effecting a change in rate transmit to
the Department of Revenue a certified copy of the ordinance or
resolution effecting such change or discontinuance.
(Source: P.A. 91-935, eff. 6-1-01.)
Section 110. The Liquor Control Act of 1934 is amended by
changing Section 6-15 as follows:
(235 ILCS 5/6-15) (from Ch. 43, par. 130)
Sec. 6-15. No alcoholic liquors shall be sold or delivered
in any building belonging to or under the control of the State
or any political subdivision thereof except as provided in this
Act. The corporate authorities of any city, village,
incorporated town, township, or county may provide by
ordinance, however, that alcoholic liquor may be sold or
delivered in any specifically designated building belonging to
or under the control of the municipality, township, or county,
or in any building located on land under the control of the
municipality, township, or county; provided that such township

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or county complies with all applicable local ordinances in any
incorporated area of the township or county. Alcoholic liquor
may be delivered to and sold under the authority of a special
use permit on any property owned by a conservation district
organized under the Conservation District Act, provided that
(i) the alcoholic liquor is sold only at an event authorized by
the governing board of the conservation district, (ii) the
issuance of the special use permit is authorized by the local
liquor control commissioner of the territory in which the
property is located, and (iii) the special use permit
authorizes the sale of alcoholic liquor for one day or less.
Alcoholic liquors may be delivered to and sold at any airport
belonging to or under the control of a municipality of more
than 25,000 inhabitants, or in any building or on any golf
course owned by a park district organized under the Park
District Code, subject to the approval of the governing board
of the district, or in any building or on any golf course owned
by a forest preserve district organized under the Downstate
Forest Preserve District Act, subject to the approval of the
governing board of the district, or on the grounds within 500
feet of any building owned by a forest preserve district
organized under the Downstate Forest Preserve District Act
during times when food is dispensed for consumption within 500
feet of the building from which the food is dispensed, subject
to the approval of the governing board of the district, or in a
building owned by a Local Mass Transit District organized under

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the Local Mass Transit District Act, subject to the approval of
the governing Board of the District, or in Bicentennial Park,
or on the premises of the City of Mendota Lake Park located
adjacent to Route 51 in Mendota, Illinois, or on the premises
of Camden Park in Milan, Illinois, or in the community center
owned by the City of Loves Park that is located at 1000 River
Park Drive in Loves Park, Illinois, or, in connection with the
operation of an established food serving facility during times
when food is dispensed for consumption on the premises, and at
the following aquarium and museums located in public parks: Art
Institute of Chicago, Chicago Academy of Sciences, Chicago
Historical Society, Field Museum of Natural History, Museum of
Science and Industry, DuSable Museum of African American
History, John G. Shedd Aquarium and Adler Planetarium, or at
Lakeview Museum of Arts and Sciences in Peoria, or in
connection with the operation of the facilities of the Chicago
Zoological Society or the Chicago Horticultural Society on land
owned by the Forest Preserve District of Cook County, or on any
land used for a golf course or for recreational purposes owned
by the Forest Preserve District of Cook County, subject to the
control of the Forest Preserve District Board of Commissioners
and applicable local law, provided that dram shop liability
insurance is provided at maximum coverage limits so as to hold
the District harmless from all financial loss, damage, and
harm, or in any building located on land owned by the Chicago
Park District if approved by the Park District Commissioners,

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or on any land used for a golf course or for recreational
purposes and owned by the Illinois International Port District
if approved by the District's governing board, or at any
airport, golf course, faculty center, or facility in which
conference and convention type activities take place belonging
to or under control of any State university or public community
college district, provided that with respect to a facility for
conference and convention type activities alcoholic liquors
shall be limited to the use of the convention or conference
participants or participants in cultural, political or
educational activities held in such facilities, and provided
further that the faculty or staff of the State university or a
public community college district, or members of an
organization of students, alumni, faculty or staff of the State
university or a public community college district are active
participants in the conference or convention, or in Memorial
Stadium on the campus of the University of Illinois at
Urbana-Champaign during games in which the Chicago Bears
professional football team is playing in that stadium during
the renovation of Soldier Field, not more than one and a half
hours before the start of the game and not after the end of the
third quarter of the game, or in the Pavilion Facility on the
campus of the University of Illinois at Chicago during games in
which the Chicago Storm professional soccer team is playing in
that facility, not more than one and a half hours before the
start of the game and not after the end of the third quarter of

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the game, or in the Pavilion Facility on the campus of the
University of Illinois at Chicago during games in which the
WNBA professional women's basketball team is playing in that
facility, not more than one and a half hours before the start
of the game and not after the 10-minute mark of the second half
of the game, or by a catering establishment which has rented
facilities from a board of trustees of a public community
college district, or in a restaurant that is operated by a
commercial tenant in the North Campus Parking Deck building
that (1) is located at 1201 West University Avenue, Urbana,
Illinois and (2) is owned by the Board of Trustees of the
University of Illinois, or, if approved by the District board,
on land owned by the Metropolitan Sanitary District of Greater
Chicago and leased to others for a term of at least 20 years.
Nothing in this Section precludes the sale or delivery of
alcoholic liquor in the form of original packaged goods in
premises located at 500 S. Racine in Chicago belonging to the
University of Illinois and used primarily as a grocery store by
a commercial tenant during the term of a lease that predates
the University's acquisition of the premises; but the
University shall have no power or authority to renew, transfer,
or extend the lease with terms allowing the sale of alcoholic
liquor; and the sale of alcoholic liquor shall be subject to
all local laws and regulations. After the acquisition by
Winnebago County of the property located at 404 Elm Street in
Rockford, a commercial tenant who sold alcoholic liquor at

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retail on a portion of the property under a valid license at
the time of the acquisition may continue to do so for so long
as the tenant and the County may agree under existing or future
leases, subject to all local laws and regulations regarding the
sale of alcoholic liquor. Alcoholic liquors may be delivered to
and sold at Memorial Hall, located at 211 North Main Street,
Rockford, under conditions approved by Winnebago County and
subject to all local laws and regulations regarding the sale of
alcoholic liquor. Each facility shall provide dram shop
liability in maximum insurance coverage limits so as to save
harmless the State, municipality, State university, airport,
golf course, faculty center, facility in which conference and
convention type activities take place, park district, Forest
Preserve District, public community college district,
aquarium, museum, or sanitary district from all financial loss,
damage or harm. Alcoholic liquors may be sold at retail in
buildings of golf courses owned by municipalities or Illinois
State University in connection with the operation of an
established food serving facility during times when food is
dispensed for consumption upon the premises. Alcoholic liquors
may be delivered to and sold at retail in any building owned by
a fire protection district organized under the Fire Protection
District Act, provided that such delivery and sale is approved
by the board of trustees of the district, and provided further
that such delivery and sale is limited to fundraising events
and to a maximum of 6 events per year. However, the limitation

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to fundraising events and to a maximum of 6 events per year
does not apply to the delivery, sale, or manufacture of
alcoholic liquors at the building located at 59 Main Street in
Oswego, Illinois, owned by the Oswego Fire Protection District
if the alcoholic liquor is sold or dispensed as approved by the
Oswego Fire Protection District and the property is no longer
being utilized for fire protection purposes.
Alcoholic liquors may be served or sold in buildings under
the control of the Board of Trustees of the University of
Illinois for events that the Board may determine are public
events and not related student activities. The Board of
Trustees shall issue a written policy within 6 months of August
15, 2008 (the effective date of Public Act 95-847) concerning
the types of events that would be eligible for an exemption.
Thereafter, the Board of Trustees may issue revised, updated,
new, or amended policies as it deems necessary and appropriate.
In preparing its written policy, the Board of Trustees shall,
among other factors it considers relevant and important, give
consideration to the following: (i) whether the event is a
student activity or student related activity; (ii) whether the
physical setting of the event is conducive to control of liquor
sales and distribution; (iii) the ability of the event operator
to ensure that the sale or serving of alcoholic liquors and the
demeanor of the participants are in accordance with State law
and University policies; (iv) regarding the anticipated
attendees at the event, the relative proportion of individuals

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under the age of 21 to individuals age 21 or older; (v) the
ability of the venue operator to prevent the sale or
distribution of alcoholic liquors to individuals under the age
of 21; (vi) whether the event prohibits participants from
removing alcoholic beverages from the venue; and (vii) whether
the event prohibits participants from providing their own
alcoholic liquors to the venue. In addition, any policy
submitted by the Board of Trustees to the Illinois Liquor
Control Commission must require that any event at which
alcoholic liquors are served or sold in buildings under the
control of the Board of Trustees shall require the prior
written approval of the Office of the Chancellor for the
University campus where the event is located. The Board of
Trustees shall submit its policy, and any subsequently revised,
updated, new, or amended policies, to the Illinois Liquor
Control Commission, and any University event, or location for
an event, exempted under such policies shall apply for a
license under the applicable Sections of this Act.
Alcoholic liquors may be served or sold in buildings under
the control of the Board of Trustees of Northern Illinois
University for events that the Board may determine are public
events and not student-related activities. The Board of
Trustees shall issue a written policy within 6 months after
June 28, 2011 (the effective date of Public Act 97-45)
concerning the types of events that would be eligible for an
exemption. Thereafter, the Board of Trustees may issue revised,

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updated, new, or amended policies as it deems necessary and
appropriate. In preparing its written policy, the Board of
Trustees shall, in addition to other factors it considers
relevant and important, give consideration to the following:
(i) whether the event is a student activity or student-related
activity; (ii) whether the physical setting of the event is
conducive to control of liquor sales and distribution; (iii)
the ability of the event operator to ensure that the sale or
serving of alcoholic liquors and the demeanor of the
participants are in accordance with State law and University
policies; (iv) the anticipated attendees at the event and the
relative proportion of individuals under the age of 21 to
individuals age 21 or older; (v) the ability of the venue
operator to prevent the sale or distribution of alcoholic
liquors to individuals under the age of 21; (vi) whether the
event prohibits participants from removing alcoholic beverages
from the venue; and (vii) whether the event prohibits
participants from providing their own alcoholic liquors to the
venue.
Alcoholic liquors may be served or sold in buildings under
the control of the Board of Trustees of Chicago State
University for events that the Board may determine are public
events and not student-related activities. The Board of
Trustees shall issue a written policy within 6 months after
August 2, 2013 (the effective date of Public Act 98-132)
concerning the types of events that would be eligible for an

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exemption. Thereafter, the Board of Trustees may issue revised,
updated, new, or amended policies as it deems necessary and
appropriate. In preparing its written policy, the Board of
Trustees shall, in addition to other factors it considers
relevant and important, give consideration to the following:
(i) whether the event is a student activity or student-related
activity; (ii) whether the physical setting of the event is
conducive to control of liquor sales and distribution; (iii)
the ability of the event operator to ensure that the sale or
serving of alcoholic liquors and the demeanor of the
participants are in accordance with State law and University
policies; (iv) the anticipated attendees at the event and the
relative proportion of individuals under the age of 21 to
individuals age 21 or older; (v) the ability of the venue
operator to prevent the sale or distribution of alcoholic
liquors to individuals under the age of 21; (vi) whether the
event prohibits participants from removing alcoholic beverages
from the venue; and (vii) whether the event prohibits
participants from providing their own alcoholic liquors to the
venue.
Alcoholic liquors may be served or sold in buildings under
the control of the Board of Trustees of Illinois State
University for events that the Board may determine are public
events and not student-related activities. The Board of
Trustees shall issue a written policy within 6 months after
March 1, 2013 (the effective date of Public Act 97-1166)

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concerning the types of events that would be eligible for an
exemption. Thereafter, the Board of Trustees may issue revised,
updated, new, or amended policies as it deems necessary and
appropriate. In preparing its written policy, the Board of
Trustees shall, in addition to other factors it considers
relevant and important, give consideration to the following:
(i) whether the event is a student activity or student-related
activity; (ii) whether the physical setting of the event is
conducive to control of liquor sales and distribution; (iii)
the ability of the event operator to ensure that the sale or
serving of alcoholic liquors and the demeanor of the
participants are in accordance with State law and University
policies; (iv) the anticipated attendees at the event and the
relative proportion of individuals under the age of 21 to
individuals age 21 or older; (v) the ability of the venue
operator to prevent the sale or distribution of alcoholic
liquors to individuals under the age of 21; (vi) whether the
event prohibits participants from removing alcoholic beverages
from the venue; and (vii) whether the event prohibits
participants from providing their own alcoholic liquors to the
venue.
Alcoholic liquors may be served or sold in buildings under
the control of the Board of Trustees of Southern Illinois
University for events that the Board may determine are public
events and not student-related activities. The Board of
Trustees shall issue a written policy within 6 months after

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August 12, 2016 (the effective date of Public Act 99-795)
concerning the types of events that would be eligible for an
exemption. Thereafter, the Board of Trustees may issue revised,
updated, new, or amended policies as it deems necessary and
appropriate. In preparing its written policy, the Board of
Trustees shall, in addition to other factors it considers
relevant and important, give consideration to the following:
(i) whether the event is a student activity or student-related
activity; (ii) whether the physical setting of the event is
conducive to control of liquor sales and distribution; (iii)
the ability of the event operator to ensure that the sale or
serving of alcoholic liquors and the demeanor of the
participants are in accordance with State law and University
policies; (iv) the anticipated attendees at the event and the
relative proportion of individuals under the age of 21 to
individuals age 21 or older; (v) the ability of the venue
operator to prevent the sale or distribution of alcoholic
liquors to individuals under the age of 21; (vi) whether the
event prohibits participants from removing alcoholic beverages
from the venue; and (vii) whether the event prohibits
participants from providing their own alcoholic liquors to the
venue.
Alcoholic liquors may be served or sold in buildings under
the control of the Board of Trustees of a public university for
events that the Board of Trustees of that public university may
determine are public events and not student-related

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activities. If the Board of Trustees of a public university has
not issued a written policy pursuant to an exemption under this
Section on or before July 15, 2016 (the effective date of
Public Act 99-550), then that Board of Trustees shall issue a
written policy within 6 months after July 15, 2016 (the
effective date of Public Act 99-550) concerning the types of
events that would be eligible for an exemption. Thereafter, the
Board of Trustees may issue revised, updated, new, or amended
policies as it deems necessary and appropriate. In preparing
its written policy, the Board of Trustees shall, in addition to
other factors it considers relevant and important, give
consideration to the following: (i) whether the event is a
student activity or student-related activity; (ii) whether the
physical setting of the event is conducive to control of liquor
sales and distribution; (iii) the ability of the event operator
to ensure that the sale or serving of alcoholic liquors and the
demeanor of the participants are in accordance with State law
and University policies; (iv) the anticipated attendees at the
event and the relative proportion of individuals under the age
of 21 to individuals age 21 or older; (v) the ability of the
venue operator to prevent the sale or distribution of alcoholic
liquors to individuals under the age of 21; (vi) whether the
event prohibits participants from removing alcoholic beverages
from the venue; and (vii) whether the event prohibits
participants from providing their own alcoholic liquors to the
venue. As used in this paragraph, "public university" means the

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University of Illinois, Illinois State University, Chicago
State University, Governors State University, Southern
Illinois University, Northern Illinois University, Eastern
Illinois University, Western Illinois University, and
Northeastern Illinois University.
Alcoholic liquors may be served or sold in buildings under
the control of the Board of Trustees of a community college
district for events that the Board of Trustees of that
community college district may determine are public events and
not student-related activities. The Board of Trustees shall
issue a written policy within 6 months after July 15, 2016 (the
effective date of Public Act 99-550) concerning the types of
events that would be eligible for an exemption. Thereafter, the
Board of Trustees may issue revised, updated, new, or amended
policies as it deems necessary and appropriate. In preparing
its written policy, the Board of Trustees shall, in addition to
other factors it considers relevant and important, give
consideration to the following: (i) whether the event is a
student activity or student-related activity; (ii) whether the
physical setting of the event is conducive to control of liquor
sales and distribution; (iii) the ability of the event operator
to ensure that the sale or serving of alcoholic liquors and the
demeanor of the participants are in accordance with State law
and community college district policies; (iv) the anticipated
attendees at the event and the relative proportion of
individuals under the age of 21 to individuals age 21 or older;

SB0485 Engrossed - 301 - LRB101 04248 RJF 49256 b
(v) the ability of the venue operator to prevent the sale or
distribution of alcoholic liquors to individuals under the age
of 21; (vi) whether the event prohibits participants from
removing alcoholic beverages from the venue; and (vii) whether
the event prohibits participants from providing their own
alcoholic liquors to the venue. This paragraph does not apply
to any community college district authorized to sell or serve
alcoholic liquor under any other provision of this Section.
Alcoholic liquor may be delivered to and sold at retail in
the Dorchester Senior Business Center owned by the Village of
Dolton if the alcoholic liquor is sold or dispensed only in
connection with organized functions for which the planned
attendance is 20 or more persons, and if the person or facility
selling or dispensing the alcoholic liquor has provided dram
shop liability insurance in maximum limits so as to hold
harmless the Village of Dolton and the State from all financial
loss, damage and harm.
Alcoholic liquors may be delivered to and sold at retail in
any building used as an Illinois State Armory provided:
(i) the Adjutant General's written consent to the
issuance of a license to sell alcoholic liquor in such
building is filed with the Commission;
(ii) the alcoholic liquor is sold or dispensed only in
connection with organized functions held on special
occasions;
(iii) the organized function is one for which the

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planned attendance is 25 or more persons; and
(iv) the facility selling or dispensing the alcoholic
liquors has provided dram shop liability insurance in
maximum limits so as to save harmless the facility and the
State from all financial loss, damage or harm.
Alcoholic liquors may be delivered to and sold at retail in
the Chicago Civic Center, provided that:
(i) the written consent of the Public Building
Commission which administers the Chicago Civic Center is
filed with the Commission;
(ii) the alcoholic liquor is sold or dispensed only in
connection with organized functions held on special
occasions;
(iii) the organized function is one for which the
planned attendance is 25 or more persons;
(iv) the facility selling or dispensing the alcoholic
liquors has provided dram shop liability insurance in
maximum limits so as to hold harmless the Civic Center, the
City of Chicago and the State from all financial loss,
damage or harm; and
(v) all applicable local ordinances are complied with.
Alcoholic liquors may be delivered or sold in any building
belonging to or under the control of any city, village or
incorporated town where more than 75% of the physical
properties of the building is used for commercial or
recreational purposes, and the building is located upon a pier

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extending into or over the waters of a navigable lake or stream
or on the shore of a navigable lake or stream. In accordance
with a license issued under this Act, alcoholic liquor may be
sold, served, or delivered in buildings and facilities under
the control of the Department of Natural Resources during
events or activities lasting no more than 7 continuous days
upon the written approval of the Director of Natural Resources
acting as the controlling government authority. The Director of
Natural Resources may specify conditions on that approval,
including but not limited to requirements for insurance and
hours of operation. Notwithstanding any other provision of this
Act, alcoholic liquor sold by a United States Army Corps of
Engineers or Department of Natural Resources concessionaire
who was operating on June 1, 1991 for on-premises consumption
only is not subject to the provisions of Articles IV and IX.
Beer and wine may be sold on the premises of the Joliet Park
District Stadium owned by the Joliet Park District when written
consent to the issuance of a license to sell beer and wine in
such premises is filed with the local liquor commissioner by
the Joliet Park District. Beer and wine may be sold in
buildings on the grounds of State veterans' homes when written
consent to the issuance of a license to sell beer and wine in
such buildings is filed with the Commission by the Department
of Veterans' Affairs, and the facility shall provide dram shop
liability in maximum insurance coverage limits so as to save
the facility harmless from all financial loss, damage or harm.

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Such liquors may be delivered to and sold at any property owned
or held under lease by a Metropolitan Public Pier and
Exposition Authority or Metropolitan Exposition and Auditorium
Authority.
Beer and wine may be sold and dispensed at professional
sporting events and at professional concerts and other
entertainment events conducted on premises owned by the Forest
Preserve District of Kane County, subject to the control of the
District Commissioners and applicable local law, provided that
dram shop liability insurance is provided at maximum coverage
limits so as to hold the District harmless from all financial
loss, damage and harm.
Nothing in this Section shall preclude the sale or delivery
of beer and wine at a State or county fair or the sale or
delivery of beer or wine at a city fair in any otherwise lawful
manner.
Alcoholic liquors may be sold at retail in buildings in
State parks under the control of the Department of Natural
Resources, provided:
a. the State park has overnight lodging facilities with
some restaurant facilities or, not having overnight
lodging facilities, has restaurant facilities which serve
complete luncheon and dinner or supper meals,
b. (blank), and
c. the alcoholic liquors are sold by the State park
lodge or restaurant concessionaire only during the hours

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from 11 o'clock a.m. until 12 o'clock midnight.
Notwithstanding any other provision of this Act, alcoholic
liquor sold by the State park or restaurant concessionaire
is not subject to the provisions of Articles IV and IX.
Alcoholic liquors may be sold at retail in buildings on
properties under the control of the Division of Historic
Preservation of the Department of Natural Resources or the
Abraham Lincoln Presidential Library and Museum provided:
a. the property has overnight lodging facilities with
some restaurant facilities or, not having overnight
lodging facilities, has restaurant facilities which serve
complete luncheon and dinner or supper meals,
b. consent to the issuance of a license to sell
alcoholic liquors in the buildings has been filed with the
commission by the Division of Historic Preservation of the
Department of Natural Resources or the Abraham Lincoln
Presidential Library and Museum, and
c. the alcoholic liquors are sold by the lodge or
restaurant concessionaire only during the hours from 11
o'clock a.m. until 12 o'clock midnight.
The sale of alcoholic liquors pursuant to this Section does
not authorize the establishment and operation of facilities
commonly called taverns, saloons, bars, cocktail lounges, and
the like except as a part of lodge and restaurant facilities in
State parks or golf courses owned by Forest Preserve Districts
with a population of less than 3,000,000 or municipalities or

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park districts.
Alcoholic liquors may be sold at retail in the Springfield
Administration Building of the Department of Transportation
and the Illinois State Armory in Springfield; provided, that
the controlling government authority may consent to such sales
only if
a. the request is from a not-for-profit organization;
b. such sales would not impede normal operations of the
departments involved;
c. the not-for-profit organization provides dram shop
liability in maximum insurance coverage limits and agrees
to defend, save harmless and indemnify the State of
Illinois from all financial loss, damage or harm;
d. no such sale shall be made during normal working
hours of the State of Illinois; and
e. the consent is in writing.
Alcoholic liquors may be sold at retail in buildings in
recreational areas of river conservancy districts under the
control of, or leased from, the river conservancy districts.
Such sales are subject to reasonable local regulations as
provided in Article IV; however, no such regulations may
prohibit or substantially impair the sale of alcoholic liquors
on Sundays or Holidays.
Alcoholic liquors may be provided in long term care
facilities owned or operated by a county under Division 5-21 or
5-22 of the Counties Code, when approved by the facility

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operator and not in conflict with the regulations of the
Illinois Department of Public Health, to residents of the
facility who have had their consumption of the alcoholic
liquors provided approved in writing by a physician licensed to
practice medicine in all its branches.
Alcoholic liquors may be delivered to and dispensed in
State housing assigned to employees of the Department of
Corrections. No person shall furnish or allow to be furnished
any alcoholic liquors to any prisoner confined in any jail,
reformatory, prison or house of correction except upon a
physician's prescription for medicinal purposes.
Alcoholic liquors may be sold at retail or dispensed at the
Willard Ice Building in Springfield, at the State Library in
Springfield, and at Illinois State Museum facilities by (1) an
agency of the State, whether legislative, judicial or
executive, provided that such agency first obtains written
permission to sell or dispense alcoholic liquors from the
controlling government authority, or by (2) a not-for-profit
organization, provided that such organization:
a. Obtains written consent from the controlling
government authority;
b. Sells or dispenses the alcoholic liquors in a manner
that does not impair normal operations of State offices
located in the building;
c. Sells or dispenses alcoholic liquors only in
connection with an official activity in the building;

SB0485 Engrossed - 308 - LRB101 04248 RJF 49256 b
d. Provides, or its catering service provides, dram
shop liability insurance in maximum coverage limits and in
which the carrier agrees to defend, save harmless and
indemnify the State of Illinois from all financial loss,
damage or harm arising out of the selling or dispensing of
alcoholic liquors.
Nothing in this Act shall prevent a not-for-profit
organization or agency of the State from employing the services
of a catering establishment for the selling or dispensing of
alcoholic liquors at authorized functions.
The controlling government authority for the Willard Ice
Building in Springfield shall be the Director of the Department
of Revenue. The controlling government authority for Illinois
State Museum facilities shall be the Director of the Illinois
State Museum. The controlling government authority for the
State Library in Springfield shall be the Secretary of State.
Alcoholic liquors may be delivered to and sold at retail or
dispensed at any facility, property or building under the
jurisdiction of the Division of Historic Preservation of the
Department of Natural Resources or the Abraham Lincoln
Presidential Library and Museum where the delivery, sale or
dispensing is by (1) an agency of the State, whether
legislative, judicial or executive, provided that such agency
first obtains written permission to sell or dispense alcoholic
liquors from a controlling government authority, or by (2) an
individual or organization provided that such individual or

SB0485 Engrossed - 309 - LRB101 04248 RJF 49256 b
organization:
a. Obtains written consent from the controlling
government authority;
b. Sells or dispenses the alcoholic liquors in a manner
that does not impair normal workings of State offices or
operations located at the facility, property or building;
c. Sells or dispenses alcoholic liquors only in
connection with an official activity of the individual or
organization in the facility, property or building;
d. Provides, or its catering service provides, dram
shop liability insurance in maximum coverage limits and in
which the carrier agrees to defend, save harmless and
indemnify the State of Illinois from all financial loss,
damage or harm arising out of the selling or dispensing of
alcoholic liquors.
The controlling government authority for the Division of
Historic Preservation of the Department of Natural Resources
shall be the Director of Natural Resources, and the controlling
government authority for the Abraham Lincoln Presidential
Library and Museum shall be the Executive Director of the
Abraham Lincoln Presidential Library and Museum.
Alcoholic liquors may be delivered to and sold at retail or
dispensed for consumption at the Michael Bilandic Building at
160 North LaSalle Street, Chicago IL 60601, after the normal
business hours of any day care or child care facility located
in the building, by (1) a commercial tenant or subtenant

SB0485 Engrossed - 310 - LRB101 04248 RJF 49256 b
conducting business on the premises under a lease made pursuant
to Section 405-315 of the Department of Central Management
Services Law (20 ILCS 405/405-315), provided that such tenant
or subtenant who accepts delivery of, sells, or dispenses
alcoholic liquors shall procure and maintain dram shop
liability insurance in maximum coverage limits and in which the
carrier agrees to defend, indemnify, and save harmless the
State of Illinois from all financial loss, damage, or harm
arising out of the delivery, sale, or dispensing of alcoholic
liquors, or by (2) an agency of the State, whether legislative,
judicial, or executive, provided that such agency first obtains
written permission to accept delivery of and sell or dispense
alcoholic liquors from the Director of Central Management
Services, or by (3) a not-for-profit organization, provided
that such organization:
a. obtains written consent from the Department of
Central Management Services;
b. accepts delivery of and sells or dispenses the
alcoholic liquors in a manner that does not impair normal
operations of State offices located in the building;
c. accepts delivery of and sells or dispenses alcoholic
liquors only in connection with an official activity in the
building; and
d. provides, or its catering service provides, dram
shop liability insurance in maximum coverage limits and in
which the carrier agrees to defend, save harmless, and

SB0485 Engrossed - 311 - LRB101 04248 RJF 49256 b
indemnify the State of Illinois from all financial loss,
damage, or harm arising out of the selling or dispensing of
alcoholic liquors.
Nothing in this Act shall prevent a not-for-profit
organization or agency of the State from employing the services
of a catering establishment for the selling or dispensing of
alcoholic liquors at functions authorized by the Director of
Central Management Services.
Alcoholic liquors may be sold at retail or dispensed at the
James R. Thompson Center in Chicago, subject to the provisions
of Section 7.4 of the State Property Control Act, and 222 South
College Street in Springfield, Illinois by (1) a commercial
tenant or subtenant conducting business on the premises under a
lease or sublease made pursuant to Section 405-315 of the
Department of Central Management Services Law (20 ILCS
405/405-315), provided that such tenant or subtenant who sells
or dispenses alcoholic liquors shall procure and maintain dram
shop liability insurance in maximum coverage limits and in
which the carrier agrees to defend, indemnify and save harmless
the State of Illinois from all financial loss, damage or harm
arising out of the sale or dispensing of alcoholic liquors, or
by (2) an agency of the State, whether legislative, judicial or
executive, provided that such agency first obtains written
permission to sell or dispense alcoholic liquors from the
Director of Central Management Services, or by (3) a
not-for-profit organization, provided that such organization:

SB0485 Engrossed - 312 - LRB101 04248 RJF 49256 b
a. Obtains written consent from the Department of
Central Management Services;
b. Sells or dispenses the alcoholic liquors in a manner
that does not impair normal operations of State offices
located in the building;
c. Sells or dispenses alcoholic liquors only in
connection with an official activity in the building;
d. Provides, or its catering service provides, dram
shop liability insurance in maximum coverage limits and in
which the carrier agrees to defend, save harmless and
indemnify the State of Illinois from all financial loss,
damage or harm arising out of the selling or dispensing of
alcoholic liquors.
Nothing in this Act shall prevent a not-for-profit
organization or agency of the State from employing the services
of a catering establishment for the selling or dispensing of
alcoholic liquors at functions authorized by the Director of
Central Management Services.
Alcoholic liquors may be sold or delivered at any facility
owned by the Illinois Sports Facilities Authority provided that
dram shop liability insurance has been made available in a
form, with such coverage and in such amounts as the Authority
reasonably determines is necessary.
Alcoholic liquors may be sold at retail or dispensed at the
Rockford State Office Building by (1) an agency of the State,
whether legislative, judicial or executive, provided that such

SB0485 Engrossed - 313 - LRB101 04248 RJF 49256 b
agency first obtains written permission to sell or dispense
alcoholic liquors from the Department of Central Management
Services, or by (2) a not-for-profit organization, provided
that such organization:
a. Obtains written consent from the Department of
Central Management Services;
b. Sells or dispenses the alcoholic liquors in a manner
that does not impair normal operations of State offices
located in the building;
c. Sells or dispenses alcoholic liquors only in
connection with an official activity in the building;
d. Provides, or its catering service provides, dram
shop liability insurance in maximum coverage limits and in
which the carrier agrees to defend, save harmless and
indemnify the State of Illinois from all financial loss,
damage or harm arising out of the selling or dispensing of
alcoholic liquors.
Nothing in this Act shall prevent a not-for-profit
organization or agency of the State from employing the services
of a catering establishment for the selling or dispensing of
alcoholic liquors at functions authorized by the Department of
Central Management Services.
Alcoholic liquors may be sold or delivered in a building
that is owned by McLean County, situated on land owned by the
county in the City of Bloomington, and used by the McLean
County Historical Society if the sale or delivery is approved

SB0485 Engrossed - 314 - LRB101 04248 RJF 49256 b
by an ordinance adopted by the county board, and the
municipality in which the building is located may not prohibit
that sale or delivery, notwithstanding any other provision of
this Section. The regulation of the sale and delivery of
alcoholic liquor in a building that is owned by McLean County,
situated on land owned by the county, and used by the McLean
County Historical Society as provided in this paragraph is an
exclusive power and function of the State and is a denial and
limitation under Article VII, Section 6, subsection (h) of the
Illinois Constitution of the power of a home rule municipality
to regulate that sale and delivery.
Alcoholic liquors may be sold or delivered in any building
situated on land held in trust for any school district
organized under Article 34 of the School Code, if the building
is not used for school purposes and if the sale or delivery is
approved by the board of education.
Alcoholic liquors may be delivered to and sold at retail in
any building owned by a public library district, provided that
the delivery and sale is approved by the board of trustees of
that public library district and is limited to library
fundraising events or programs of a cultural or educational
nature. Before the board of trustees of a public library
district may approve the delivery and sale of alcoholic
liquors, the board of trustees of the public library district
must have a written policy that has been approved by the board
of trustees of the public library district governing when and

SB0485 Engrossed - 315 - LRB101 04248 RJF 49256 b
under what circumstances alcoholic liquors may be delivered to
and sold at retail on property owned by that public library
district. The written policy must (i) provide that no alcoholic
liquor may be sold, distributed, or consumed in any area of the
library accessible to the general public during the event or
program, (ii) prohibit the removal of alcoholic liquor from the
venue during the event, and (iii) require that steps be taken
to prevent the sale or distribution of alcoholic liquor to
persons under the age of 21. Any public library district that
has alcoholic liquor delivered to or sold at retail on property
owned by the public library district shall provide dram shop
liability insurance in maximum insurance coverage limits so as
to save harmless the public library districts from all
financial loss, damage, or harm.
Alcoholic liquors may be sold or delivered in buildings
owned by the Community Building Complex Committee of Boone
County, Illinois if the person or facility selling or
dispensing the alcoholic liquor has provided dram shop
liability insurance with coverage and in amounts that the
Committee reasonably determines are necessary.
Alcoholic liquors may be sold or delivered in the building
located at 1200 Centerville Avenue in Belleville, Illinois and
occupied by either the Belleville Area Special Education
District or the Belleville Area Special Services Cooperative.
Alcoholic liquors may be delivered to and sold at the Louis
Joliet Renaissance Center, City Center Campus, located at 214

SB0485 Engrossed - 316 - LRB101 04248 RJF 49256 b
N. Ottawa Street, Joliet, and the Food Services/Culinary Arts
Department facilities, Main Campus, located at 1215 Houbolt
Road, Joliet, owned by or under the control of Joliet Junior
College, Illinois Community College District No. 525.
Alcoholic liquors may be delivered to and sold at Triton
College, Illinois Community College District No. 504.
Alcoholic liquors may be delivered to and sold at the
College of DuPage, Illinois Community College District No. 502.
Alcoholic liquors may be delivered to and sold on any
property owned, operated, or controlled by Lewis and Clark
Community College, Illinois Community College District No.
536.
Alcoholic liquors may be delivered to and sold at the
building located at 446 East Hickory Avenue in Apple River,
Illinois, owned by the Apple River Fire Protection District,
and occupied by the Apple River Community Association if the
alcoholic liquor is sold or dispensed only in connection with
organized functions approved by the Apple River Community
Association for which the planned attendance is 20 or more
persons and if the person or facility selling or dispensing the
alcoholic liquor has provided dram shop liability insurance in
maximum limits so as to hold harmless the Apple River Fire
Protection District, the Village of Apple River, and the Apple
River Community Association from all financial loss, damage,
and harm.
Alcoholic liquors may be delivered to and sold at the Sikia

SB0485 Engrossed - 317 - LRB101 04248 RJF 49256 b
Restaurant, Kennedy King College Campus, located at 740 West
63rd Street, Chicago, and at the Food Services in the Great
Hall/Washburne Culinary Institute Department facility, Kennedy
King College Campus, located at 740 West 63rd Street, Chicago,
owned by or under the control of City Colleges of Chicago,
Illinois Community College District No. 508.
(Source: P.A. 99-78, eff. 7-20-15; 99-484, eff. 10-30-15;
99-550, eff. 7-15-16; 99-559, eff. 7-15-16; 99-795, eff.
8-12-16; 100-120, eff. 8-18-17; 100-201, eff. 8-18-17;
100-695, eff. 8-3-18.)
Section 115. The Eminent Domain Act is amended by changing
Sections 10-5-10, 15-5-15, 20-5-5, and 25-7-103.27 as follows:
(735 ILCS 30/10-5-10) (was 735 ILCS 5/7-102)
Sec. 10-5-10. Parties.
(a) When the right (i) to take private property for public
use, without the owner's consent, (ii) to construct or maintain
any public road, railroad, plankroad, turnpike road, canal, or
other public work or improvement, or (iii) to damage property
not actually taken has been or is conferred by general law or
special charter upon any corporate or municipal authority,
public body, officer or agent, person, commissioner, or
corporation and when (i) the compensation to be paid for or in
respect of the property sought to be appropriated or damaged
for the purposes mentioned cannot be agreed upon by the parties

SB0485 Engrossed - 318 - LRB101 04248 RJF 49256 b
interested, (ii) the owner of the property is incapable of
consenting, (iii) the owner's name or residence is unknown, or
(iv) the owner is a nonresident of the State, then the party
authorized to take or damage the property so required, or to
construct, operate, and maintain any public road, railroad,
plankroad, turnpike road, canal, or other public work or
improvement, may apply to the circuit court of the county where
the property or any part of the property is situated, by filing
with the clerk a complaint. The complaint shall set forth, by
reference, (i) the complainant's authority in the premises,
(ii) the purpose for which the property is sought to be taken
or damaged, (iii) a description of the property, and (iv) the
names of all persons interested in the property as owners or
otherwise, as appearing of record, if known, or if not known
stating that fact; and shall pray the court to cause the
compensation to be paid to the owner to be assessed.
(b) If it appears that any person not in being, upon coming
into being, is, or may become or may claim to be, entitled to
any interest in the property sought to be appropriated or
damaged, the court shall appoint some competent and
disinterested person as guardian ad litem to appear for and
represent that interest in the proceeding and to defend the
proceeding on behalf of the person not in being. Any judgment
entered in the proceeding shall be as effectual for all
purposes as though the person was in being and was a party to
the proceeding.

SB0485 Engrossed - 319 - LRB101 04248 RJF 49256 b
(c) If the proceeding seeks to affect the property of
persons under guardianship, the guardians shall be made parties
defendant.
(d) Any interested persons whose names are unknown may be
made parties defendant by the same descriptions and in the same
manner as provided in other civil cases.
(e) When the property to be taken or damaged is a common
element of property subject to a declaration of condominium
ownership, pursuant to the Condominium Property Act, or of a
common interest community, the complaint shall name the unit
owners' association in lieu of naming the individual unit
owners and lienholders on individual units. Unit owners,
mortgagees, and other lienholders may intervene as parties
defendant. For the purposes of this Section, "common interest
community" has the same meaning as set forth in subsection (c)
of Section 9-102 of the Code of Civil Procedure. "Unit owners'
association" or "association" shall refer to both the
definition contained in Section 2 of the Condominium Property
Act and subsection (c) of Section 9-102 of the Code of Civil
Procedure.
(f) When the property is sought to be taken or damaged by
the State for the purposes of establishing, operating, or
maintaining any State house or State charitable or other
institutions or improvements, the complaint shall be signed by
the Governor, or the Governor's designee, or as otherwise
provided by law.

SB0485 Engrossed - 320 - LRB101 04248 RJF 49256 b
(g) No property, except property described in Section 3 of
the Sports Stadium Act, property to be acquired in furtherance
of actions under Article 11, Divisions 124, 126, 128, 130, 135,
136, and 139, of the Illinois Municipal Code, property to be
acquired in furtherance of actions under Section 3.1 of the
Intergovernmental Cooperation Act, property to be acquired
that is a water system or waterworks pursuant to the home rule
powers of a unit of local government, and property described as
Site B in Section 2 of the Metropolitan Public Pier and
Exposition Authority Act, and property that may be taken as
provided in the Public-Private Agreements for the South
Suburban Airport Act belonging to a railroad or other public
utility subject to the jurisdiction of the Illinois Commerce
Commission may be taken or damaged, pursuant to the provisions
of this Act, without the prior approval of the Illinois
Commerce Commission.
(Source: P.A. 98-109, eff. 7-25-13.)
(735 ILCS 30/15-5-15)
Sec. 15-5-15. Eminent domain powers in ILCS Chapters 70
through 75. The following provisions of law may include express
grants of the power to acquire property by condemnation or
eminent domain:
(70 ILCS 5/8.02 and 5/9); Airport Authorities Act; airport
authorities; for public airport facilities.

SB0485 Engrossed - 321 - LRB101 04248 RJF 49256 b
(70 ILCS 5/8.05 and 5/9); Airport Authorities Act; airport
authorities; for removal of airport hazards.
(70 ILCS 5/8.06 and 5/9); Airport Authorities Act; airport
authorities; for reduction of the height of objects or
structures.
(70 ILCS 10/4); Interstate Airport Authorities Act; interstate
airport authorities; for general purposes.
(70 ILCS 15/3); Kankakee River Valley Area Airport Authority
Act; Kankakee River Valley Area Airport Authority; for
acquisition of land for airports.
(70 ILCS 200/2-20); Civic Center Code; civic center
authorities; for grounds, centers, buildings, and parking.
(70 ILCS 200/5-35); Civic Center Code; Aledo Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/10-15); Civic Center Code; Aurora Metropolitan
Exposition, Auditorium and Office Building Authority; for
grounds, centers, buildings, and parking.
(70 ILCS 200/15-40); Civic Center Code; Benton Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/20-15); Civic Center Code; Bloomington Civic
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/35-35); Civic Center Code; Brownstown Park
District Civic Center Authority; for grounds, centers,
buildings, and parking.
(70 ILCS 200/40-35); Civic Center Code; Carbondale Civic Center

SB0485 Engrossed - 322 - LRB101 04248 RJF 49256 b
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/55-60); Civic Center Code; Chicago South Civic
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/60-30); Civic Center Code; Collinsville
Metropolitan Exposition, Auditorium and Office Building
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/70-35); Civic Center Code; Crystal Lake Civic
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/75-20); Civic Center Code; Decatur Metropolitan
Exposition, Auditorium and Office Building Authority; for
grounds, centers, buildings, and parking.
(70 ILCS 200/80-15); Civic Center Code; DuPage County
Metropolitan Exposition, Auditorium and Office Building
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/85-35); Civic Center Code; Elgin Metropolitan
Exposition, Auditorium and Office Building Authority; for
grounds, centers, buildings, and parking.
(70 ILCS 200/95-25); Civic Center Code; Herrin Metropolitan
Exposition, Auditorium and Office Building Authority; for
grounds, centers, buildings, and parking.
(70 ILCS 200/110-35); Civic Center Code; Illinois Valley Civic
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/115-35); Civic Center Code; Jasper County Civic

SB0485 Engrossed - 323 - LRB101 04248 RJF 49256 b
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/120-25); Civic Center Code; Jefferson County
Metropolitan Exposition, Auditorium and Office Building
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/125-15); Civic Center Code; Jo Daviess County
Civic Center Authority; for grounds, centers, buildings,
and parking.
(70 ILCS 200/130-30); Civic Center Code; Katherine Dunham
Metropolitan Exposition, Auditorium and Office Building
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/145-35); Civic Center Code; Marengo Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/150-35); Civic Center Code; Mason County Civic
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/155-15); Civic Center Code; Matteson Metropolitan
Civic Center Authority; for grounds, centers, buildings,
and parking.
(70 ILCS 200/160-35); Civic Center Code; Maywood Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/165-35); Civic Center Code; Melrose Park
Metropolitan Exposition Auditorium and Office Building
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/170-20); Civic Center Code; certain Metropolitan
Exposition, Auditorium and Office Building Authorities;

SB0485 Engrossed - 324 - LRB101 04248 RJF 49256 b
for general purposes.
(70 ILCS 200/180-35); Civic Center Code; Normal Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/185-15); Civic Center Code; Oak Park Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/195-35); Civic Center Code; Ottawa Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/200-15); Civic Center Code; Pekin Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/205-15); Civic Center Code; Peoria Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/210-35); Civic Center Code; Pontiac Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/215-15); Civic Center Code; Illinois Quad City
Civic Center Authority; for grounds, centers, buildings,
and parking.
(70 ILCS 200/220-30); Civic Center Code; Quincy Metropolitan
Exposition, Auditorium and Office Building Authority; for
grounds, centers, buildings, and parking.
(70 ILCS 200/225-35); Civic Center Code; Randolph County Civic
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/230-35); Civic Center Code; River Forest
Metropolitan Exposition, Auditorium and Office Building
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/235-40); Civic Center Code; Riverside Civic Center

SB0485 Engrossed - 325 - LRB101 04248 RJF 49256 b
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/245-35); Civic Center Code; Salem Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/255-20); Civic Center Code; Springfield
Metropolitan Exposition and Auditorium Authority; for
grounds, centers, and parking.
(70 ILCS 200/260-35); Civic Center Code; Sterling Metropolitan
Exposition, Auditorium and Office Building Authority; for
grounds, centers, buildings, and parking.
(70 ILCS 200/265-20); Civic Center Code; Vermilion County
Metropolitan Exposition, Auditorium and Office Building
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/270-35); Civic Center Code; Waukegan Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/275-35); Civic Center Code; West Frankfort Civic
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/280-20); Civic Center Code; Will County
Metropolitan Exposition and Auditorium Authority; for
grounds, centers, and parking.
(70 ILCS 210/5); Metropolitan Public Pier and Exposition
Authority Act; Metropolitan Public Pier and Exposition
Authority; for general purposes, including quick-take
power.
(70 ILCS 405/22.04); Soil and Water Conservation Districts Act;
soil and water conservation districts; for general

SB0485 Engrossed - 326 - LRB101 04248 RJF 49256 b
purposes.
(70 ILCS 410/10 and 410/12); Conservation District Act;
conservation districts; for open space, wildland, scenic
roadway, pathway, outdoor recreation, or other
conservation benefits.
(70 ILCS 503/25); Chanute-Rantoul National Aviation Center
Redevelopment Commission Act; Chanute-Rantoul National
Aviation Center Redevelopment Commission; for general
purposes.
(70 ILCS 507/15); Fort Sheridan Redevelopment Commission Act;
Fort Sheridan Redevelopment Commission; for general
purposes or to carry out comprehensive or redevelopment
plans.
(70 ILCS 520/8); Southwestern Illinois Development Authority
Act; Southwestern Illinois Development Authority; for
general purposes, including quick-take power.
(70 ILCS 605/4-17 and 605/5-7); Illinois Drainage Code;
drainage districts; for general purposes.
(70 ILCS 615/5 and 615/6); Chicago Drainage District Act;
corporate authorities; for construction and maintenance of
works.
(70 ILCS 705/10); Fire Protection District Act; fire protection
districts; for general purposes.
(70 ILCS 750/20); Flood Prevention District Act; flood
prevention districts; for general purposes.
(70 ILCS 805/6); Downstate Forest Preserve District Act;

SB0485 Engrossed - 327 - LRB101 04248 RJF 49256 b
certain forest preserve districts; for general purposes.
(70 ILCS 805/18.8); Downstate Forest Preserve District Act;
certain forest preserve districts; for recreational and
cultural facilities.
(70 ILCS 810/8); Cook County Forest Preserve District Act;
Forest Preserve District of Cook County; for general
purposes.
(70 ILCS 810/38); Cook County Forest Preserve District Act;
Forest Preserve District of Cook County; for recreational
facilities.
(70 ILCS 910/15 and 910/16); Hospital District Law; hospital
districts; for hospitals or hospital facilities.
(70 ILCS 915/3); Illinois Medical District Act; Illinois
Medical District Commission; for general purposes.
(70 ILCS 915/4.5); Illinois Medical District Act; Illinois
Medical District Commission; quick-take power for the
Illinois State Police Forensic Science Laboratory
(obsolete).
(70 ILCS 920/5); Tuberculosis Sanitarium District Act;
tuberculosis sanitarium districts; for tuberculosis
sanitariums.
(70 ILCS 925/20); Mid-Illinois Medical District Act;
Mid-Illinois Medical District; for general purposes.
(70 ILCS 930/20); Mid-America Medical District Act;
Mid-America Medical District Commission; for general
purposes.

SB0485 Engrossed - 328 - LRB101 04248 RJF 49256 b
(70 ILCS 935/20); Roseland Community Medical District Act;
medical district; for general purposes.
(70 ILCS 1005/7); Mosquito Abatement District Act; mosquito
abatement districts; for general purposes.
(70 ILCS 1105/8); Museum District Act; museum districts; for
general purposes.
(70 ILCS 1205/7-1); Park District Code; park districts; for
streets and other purposes.
(70 ILCS 1205/8-1); Park District Code; park districts; for
parks.
(70 ILCS 1205/9-2 and 1205/9-4); Park District Code; park
districts; for airports and landing fields.
(70 ILCS 1205/11-2 and 1205/11-3); Park District Code; park
districts; for State land abutting public water and certain
access rights.
(70 ILCS 1205/11.1-3); Park District Code; park districts; for
harbors.
(70 ILCS 1225/2); Park Commissioners Land Condemnation Act;
park districts; for street widening.
(70 ILCS 1230/1 and 1230/1-a); Park Commissioners Water Control
Act; park districts; for parks, boulevards, driveways,
parkways, viaducts, bridges, or tunnels.
(70 ILCS 1250/2); Park Commissioners Street Control (1889) Act;
park districts; for boulevards or driveways.
(70 ILCS 1290/1); Park District Aquarium and Museum Act;
municipalities or park districts; for aquariums or

SB0485 Engrossed - 329 - LRB101 04248 RJF 49256 b
museums.
(70 ILCS 1305/2); Park District Airport Zoning Act; park
districts; for restriction of the height of structures.
(70 ILCS 1310/5); Park District Elevated Highway Act; park
districts; for elevated highways.
(70 ILCS 1505/15); Chicago Park District Act; Chicago Park
District; for parks and other purposes.
(70 ILCS 1505/25.1); Chicago Park District Act; Chicago Park
District; for parking lots or garages.
(70 ILCS 1505/26.3); Chicago Park District Act; Chicago Park
District; for harbors.
(70 ILCS 1570/5); Lincoln Park Commissioners Land Condemnation
Act; Lincoln Park Commissioners; for land and interests in
land, including riparian rights.
(70 ILCS 1801/30); Alexander-Cairo Port District Act;
Alexander-Cairo Port District; for general purposes.
(70 ILCS 1805/8); Havana Regional Port District Act; Havana
Regional Port District; for general purposes.
(70 ILCS 1810/7); Illinois International Port District Act;
Illinois International Port District; for general
purposes.
(70 ILCS 1815/13); Illinois Valley Regional Port District Act;
Illinois Valley Regional Port District; for general
purposes.
(70 ILCS 1820/4); Jackson-Union Counties Regional Port
District Act; Jackson-Union Counties Regional Port

SB0485 Engrossed - 330 - LRB101 04248 RJF 49256 b
District; for removal of airport hazards or reduction of
the height of objects or structures.
(70 ILCS 1820/5); Jackson-Union Counties Regional Port
District Act; Jackson-Union Counties Regional Port
District; for general purposes.
(70 ILCS 1825/4.9); Joliet Regional Port District Act; Joliet
Regional Port District; for removal of airport hazards.
(70 ILCS 1825/4.10); Joliet Regional Port District Act; Joliet
Regional Port District; for reduction of the height of
objects or structures.
(70 ILCS 1825/4.18); Joliet Regional Port District Act; Joliet
Regional Port District; for removal of hazards from ports
and terminals.
(70 ILCS 1825/5); Joliet Regional Port District Act; Joliet
Regional Port District; for general purposes.
(70 ILCS 1830/7.1); Kaskaskia Regional Port District Act;
Kaskaskia Regional Port District; for removal of hazards
from ports and terminals.
(70 ILCS 1830/14); Kaskaskia Regional Port District Act;
Kaskaskia Regional Port District; for general purposes.
(70 ILCS 1831/30); Massac-Metropolis Port District Act;
Massac-Metropolis Port District; for general purposes.
(70 ILCS 1835/5.10); Mt. Carmel Regional Port District Act; Mt.
Carmel Regional Port District; for removal of airport
hazards.
(70 ILCS 1835/5.11); Mt. Carmel Regional Port District Act; Mt.

SB0485 Engrossed - 331 - LRB101 04248 RJF 49256 b
Carmel Regional Port District; for reduction of the height
of objects or structures.
(70 ILCS 1835/6); Mt. Carmel Regional Port District Act; Mt.
Carmel Regional Port District; for general purposes.
(70 ILCS 1837/30); Ottawa Port District Act; Ottawa Port
District; for general purposes.
(70 ILCS 1845/4.9); Seneca Regional Port District Act; Seneca
Regional Port District; for removal of airport hazards.
(70 ILCS 1845/4.10); Seneca Regional Port District Act; Seneca
Regional Port District; for reduction of the height of
objects or structures.
(70 ILCS 1845/5); Seneca Regional Port District Act; Seneca
Regional Port District; for general purposes.
(70 ILCS 1850/4); Shawneetown Regional Port District Act;
Shawneetown Regional Port District; for removal of airport
hazards or reduction of the height of objects or
structures.
(70 ILCS 1850/5); Shawneetown Regional Port District Act;
Shawneetown Regional Port District; for general purposes.
(70 ILCS 1855/4); Southwest Regional Port District Act;
Southwest Regional Port District; for removal of airport
hazards or reduction of the height of objects or
structures.
(70 ILCS 1855/5); Southwest Regional Port District Act;
Southwest Regional Port District; for general purposes.
(70 ILCS 1860/4); Tri-City Regional Port District Act; Tri-City

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Regional Port District; for removal of airport hazards.
(70 ILCS 1860/5); Tri-City Regional Port District Act; Tri-City
Regional Port District; for the development of facilities.
(70 ILCS 1863/11); Upper Mississippi River International Port
District Act; Upper Mississippi River International Port
District; for general purposes.
(70 ILCS 1865/4.9); Waukegan Port District Act; Waukegan Port
District; for removal of airport hazards.
(70 ILCS 1865/4.10); Waukegan Port District Act; Waukegan Port
District; for restricting the height of objects or
structures.
(70 ILCS 1865/5); Waukegan Port District Act; Waukegan Port
District; for the development of facilities.
(70 ILCS 1870/8); White County Port District Act; White County
Port District; for the development of facilities.
(70 ILCS 1905/16); Railroad Terminal Authority Act; Railroad
Terminal Authority (Chicago); for general purposes.
(70 ILCS 1915/25); Grand Avenue Railroad Relocation Authority
Act; Grand Avenue Railroad Relocation Authority; for
general purposes, including quick-take power (now
obsolete).
(70 ILCS 1935/25); Elmwood Park Grade Separation Authority Act;
Elmwood Park Grade Separation Authority; for general
purposes.
(70 ILCS 2105/9b); River Conservancy Districts Act; river
conservancy districts; for general purposes.

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(70 ILCS 2105/10a); River Conservancy Districts Act; river
conservancy districts; for corporate purposes.
(70 ILCS 2205/15); Sanitary District Act of 1907; sanitary
districts; for corporate purposes.
(70 ILCS 2205/18); Sanitary District Act of 1907; sanitary
districts; for improvements and works.
(70 ILCS 2205/19); Sanitary District Act of 1907; sanitary
districts; for access to property.
(70 ILCS 2305/8); North Shore Water Reclamation District Act;
North Shore Water Reclamation District; for corporate
purposes.
(70 ILCS 2305/15); North Shore Water Reclamation District Act;
North Shore Water Reclamation District; for improvements.
(70 ILCS 2405/7.9); Sanitary District Act of 1917; Sanitary
District of Decatur; for carrying out agreements to sell,
convey, or disburse treated wastewater to a private entity.
(70 ILCS 2405/8); Sanitary District Act of 1917; sanitary
districts; for corporate purposes.
(70 ILCS 2405/15); Sanitary District Act of 1917; sanitary
districts; for improvements.
(70 ILCS 2405/16.9 and 2405/16.10); Sanitary District Act of
1917; sanitary districts; for waterworks.
(70 ILCS 2405/17.2); Sanitary District Act of 1917; sanitary
districts; for public sewer and water utility treatment
works.
(70 ILCS 2405/18); Sanitary District Act of 1917; sanitary

SB0485 Engrossed - 334 - LRB101 04248 RJF 49256 b
districts; for dams or other structures to regulate water
flow.
(70 ILCS 2605/8); Metropolitan Water Reclamation District Act;
Metropolitan Water Reclamation District; for corporate
purposes.
(70 ILCS 2605/16); Metropolitan Water Reclamation District
Act; Metropolitan Water Reclamation District; quick-take
power for improvements.
(70 ILCS 2605/17); Metropolitan Water Reclamation District
Act; Metropolitan Water Reclamation District; for bridges.
(70 ILCS 2605/35); Metropolitan Water Reclamation District
Act; Metropolitan Water Reclamation District; for widening
and deepening a navigable stream.
(70 ILCS 2805/10); Sanitary District Act of 1936; sanitary
districts; for corporate purposes.
(70 ILCS 2805/24); Sanitary District Act of 1936; sanitary
districts; for improvements.
(70 ILCS 2805/26i and 2805/26j); Sanitary District Act of 1936;
sanitary districts; for drainage systems.
(70 ILCS 2805/27); Sanitary District Act of 1936; sanitary
districts; for dams or other structures to regulate water
flow.
(70 ILCS 2805/32k); Sanitary District Act of 1936; sanitary
districts; for water supply.
(70 ILCS 2805/32l); Sanitary District Act of 1936; sanitary
districts; for waterworks.

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(70 ILCS 2905/2-7); Metro-East Sanitary District Act of 1974;
Metro-East Sanitary District; for corporate purposes.
(70 ILCS 2905/2-8); Metro-East Sanitary District Act of 1974;
Metro-East Sanitary District; for access to property.
(70 ILCS 3010/10); Sanitary District Revenue Bond Act; sanitary
districts; for sewerage systems.
(70 ILCS 3205/12); Illinois Sports Facilities Authority Act;
Illinois Sports Facilities Authority; quick-take power for
its corporate purposes (obsolete).
(70 ILCS 3405/16); Surface Water Protection District Act;
surface water protection districts; for corporate
purposes.
(70 ILCS 3605/7); Metropolitan Transit Authority Act; Chicago
Transit Authority; for transportation systems.
(70 ILCS 3605/8); Metropolitan Transit Authority Act; Chicago
Transit Authority; for general purposes.
(70 ILCS 3605/10); Metropolitan Transit Authority Act; Chicago
Transit Authority; for general purposes, including
railroad property.
(70 ILCS 3610/3 and 3610/5); Local Mass Transit District Act;
local mass transit districts; for general purposes.
(70 ILCS 3615/2.13); Regional Transportation Authority Act;
Regional Transportation Authority; for general purposes.
(70 ILCS 3705/8 and 3705/12); Public Water District Act; public
water districts; for waterworks.
(70 ILCS 3705/23a); Public Water District Act; public water

SB0485 Engrossed - 336 - LRB101 04248 RJF 49256 b
districts; for sewerage properties.
(70 ILCS 3705/23e); Public Water District Act; public water
districts; for combined waterworks and sewerage systems.
(70 ILCS 3715/6); Water Authorities Act; water authorities; for
facilities to ensure adequate water supply.
(70 ILCS 3715/27); Water Authorities Act; water authorities;
for access to property.
(75 ILCS 5/4-7); Illinois Local Library Act; boards of library
trustees; for library buildings.
(75 ILCS 16/30-55.80); Public Library District Act of 1991;
public library districts; for general purposes.
(75 ILCS 65/1 and 65/3); Libraries in Parks Act; corporate
authorities of city or park district, or board of park
commissioners; for free public library buildings.
(Source: Incorporates 98-564, eff. 8-27-13; P.A. 98-756, eff.
7-16-14; 99-669, eff. 7-29-16.)
(735 ILCS 30/20-5-5) (was 735 ILCS 5/7-103)
Sec. 20-5-5. Quick-take.
(a) This Section applies only to proceedings under this
Article that are authorized in this Article and in Article 25
of this Act.
(b) In a proceeding subject to this Section, the plaintiff,
at any time after the complaint has been filed and before
judgment is entered in the proceeding, may file a written
motion requesting that, immediately or at some specified later

SB0485 Engrossed - 337 - LRB101 04248 RJF 49256 b
date, the plaintiff either: (i) be vested with the fee simple
title (or such lesser estate, interest, or easement, as may be
required) to the real property, or a specified portion of that
property, which is the subject of the proceeding, and be
authorized to take possession of and use the property; or (ii)
only be authorized to take possession of and to use the
property, if possession and use, without the vesting of title,
are sufficient to permit the plaintiff to proceed with the
project until the final ascertainment of compensation. No land
or interests in land now or hereafter owned, leased,
controlled, or operated and used by, or necessary for the
actual operation of, any common carrier engaged in interstate
commerce, or any other public utility subject to the
jurisdiction of the Illinois Commerce Commission, shall be
taken or appropriated under this Section by the State of
Illinois, the Illinois Toll Highway Authority, the sanitary
district, the St. Louis Metropolitan Area Airport Authority, or
the Board of Trustees of the University of Illinois without
first securing the approval of the Illinois Commerce
Commission.
Except as otherwise provided in this Article, the motion
for taking shall state: (1) an accurate description of the
property to which the motion relates and the estate or interest
sought to be acquired in that property; (2) the formally
adopted schedule or plan of operation for the execution of the
plaintiff's project; (3) the situation of the property to which

SB0485 Engrossed - 338 - LRB101 04248 RJF 49256 b
the motion relates, with respect to the schedule or plan; (4)
the necessity for taking the property in the manner requested
in the motion; and (5) if the property (except property
described in Section 3 of the Sports Stadium Act or property
described as Site B in Section 2 of the Metropolitan Public
Pier and Exposition Authority Act) to be taken is owned,
leased, controlled, or operated and used by, or necessary for
the actual operation of, any interstate common carrier or other
public utility subject to the jurisdiction of the Illinois
Commerce Commission, a statement to the effect that the
approval of the proposed taking has been secured from the
Commission, and attaching to the motion a certified copy of the
order of the Illinois Commerce Commission granting approval. If
the schedule or plan of operation is not set forth fully in the
motion, a copy of the schedule or plan shall be attached to the
motion.
(Source: P.A. 94-1055, eff. 1-1-07.)
(735 ILCS 30/25-7-103.27) (was 735 ILCS 5/7-103.27)
Sec. 25-7-103.27. Quick-take; Metropolitan Public Pier and
Exposition Authority purposes. Quick-take proceedings under
Article 20 may be used for the acquisition by the Metropolitan
Public Pier and Exposition Authority of property described in
subsection (f) of Section 5 of the Metropolitan Public Pier and
Exposition Authority Act for the purposes of providing
additional grounds, buildings, and facilities related to the

SB0485 Engrossed - 339 - LRB101 04248 RJF 49256 b
purposes of the Metropolitan Public Pier and Exposition
Authority.
(Source: P.A. 94-1055, eff. 1-1-07.)
Section 999. Effective date. This Act takes effect upon
becoming law.