Bill Text: IL SB1132 | 2019-2020 | 101st General Assembly | Introduced
Bill Title: Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Cigarette Tax Act, the Cigarette Use Tax Act, the Hotel Operators' Occupation Tax Act, the Motor Fuel Tax Law, the Telecommunications Excise Tax Act, and the Liquor Control Act of 1934. Provides that the vendor discount amount under those Acts shall be 1.75%. Provides that the vendor discount may not exceed $1,000 per vendor in any calendar year. Effective immediately.
Spectrum: Partisan Bill (Democrat 13-0)
Status: (Failed) 2021-01-13 - Session Sine Die [SB1132 Detail]
Download: Illinois-2019-SB1132-Introduced.html
| ||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||
1 | AN ACT concerning revenue.
| |||||||||||||||||||||||||||||||||||||||||
2 | Be it enacted by the People of the State of Illinois,
| |||||||||||||||||||||||||||||||||||||||||
3 | represented in the General Assembly:
| |||||||||||||||||||||||||||||||||||||||||
4 | Section 5. The Use Tax Act is amended by changing Section 9 | |||||||||||||||||||||||||||||||||||||||||
5 | as follows:
| |||||||||||||||||||||||||||||||||||||||||
6 | (35 ILCS 105/9) (from Ch. 120, par. 439.9)
| |||||||||||||||||||||||||||||||||||||||||
7 | Sec. 9. Except as to motor vehicles, watercraft, aircraft, | |||||||||||||||||||||||||||||||||||||||||
8 | and
trailers that are required to be registered with an agency | |||||||||||||||||||||||||||||||||||||||||
9 | of this State,
each retailer
required or authorized to collect | |||||||||||||||||||||||||||||||||||||||||
10 | the tax imposed by this Act shall pay
to the Department the | |||||||||||||||||||||||||||||||||||||||||
11 | amount of such tax (except as otherwise provided)
at the time | |||||||||||||||||||||||||||||||||||||||||
12 | when he is required to file his return for the period during
| |||||||||||||||||||||||||||||||||||||||||
13 | which such tax was collected, less a discount of 2.1% prior to
| |||||||||||||||||||||||||||||||||||||||||
14 | January 1, 1990, and 1.75% on and after January 1, 1990 , or $5 | |||||||||||||||||||||||||||||||||||||||||
15 | per calendar
year, whichever is greater , which is allowed to | |||||||||||||||||||||||||||||||||||||||||
16 | reimburse the retailer
for expenses incurred in collecting the | |||||||||||||||||||||||||||||||||||||||||
17 | tax, keeping records, preparing
and filing returns, remitting | |||||||||||||||||||||||||||||||||||||||||
18 | the tax and supplying data to the
Department on request. On and | |||||||||||||||||||||||||||||||||||||||||
19 | after January 1, 1990 and prior to January 1, 2020, in no event | |||||||||||||||||||||||||||||||||||||||||
20 | shall the discount allowed to any vendor be less than $5 in any | |||||||||||||||||||||||||||||||||||||||||
21 | calendar year. On and after January 1, 2020, in no event shall | |||||||||||||||||||||||||||||||||||||||||
22 | the discount allowed to any vendor be less than $5 in any | |||||||||||||||||||||||||||||||||||||||||
23 | calendar year or more than $1,000 in any calendar year. In the |
| |||||||
| |||||||
1 | case of retailers who report and pay the
tax on a transaction | ||||||
2 | by transaction basis, as provided in this Section,
such | ||||||
3 | discount shall be taken with each such tax remittance instead | ||||||
4 | of
when such retailer files his periodic return. The discount | ||||||
5 | allowed under this Section is allowed only for returns that are | ||||||
6 | filed in the manner required by this Act. The Department may | ||||||
7 | disallow the discount for retailers whose certificate of | ||||||
8 | registration is revoked at the time the return is filed, but | ||||||
9 | only if the Department's decision to revoke the certificate of | ||||||
10 | registration has become final. A retailer need not remit
that | ||||||
11 | part of any tax collected by him to the extent that he is | ||||||
12 | required
to remit and does remit the tax imposed by the | ||||||
13 | Retailers' Occupation
Tax Act, with respect to the sale of the | ||||||
14 | same property. | ||||||
15 | Where such tangible personal property is sold under a | ||||||
16 | conditional
sales contract, or under any other form of sale | ||||||
17 | wherein the payment of
the principal sum, or a part thereof, is | ||||||
18 | extended beyond the close of
the period for which the return is | ||||||
19 | filed, the retailer, in collecting
the tax (except as to motor | ||||||
20 | vehicles, watercraft, aircraft, and
trailers that are required | ||||||
21 | to be registered with an agency of this State),
may collect for | ||||||
22 | each
tax return period, only the tax applicable to that part of | ||||||
23 | the selling
price actually received during such tax return | ||||||
24 | period. | ||||||
25 | Except as provided in this Section, on or before the | ||||||
26 | twentieth day of each
calendar month, such retailer shall file |
| |||||||
| |||||||
1 | a return for the preceding
calendar month. Such return shall be | ||||||
2 | filed on forms prescribed by the
Department and shall furnish | ||||||
3 | such information as the Department may
reasonably require. On | ||||||
4 | and after January 1, 2018, except for returns for motor | ||||||
5 | vehicles, watercraft, aircraft, and trailers that are required | ||||||
6 | to be registered with an agency of this State, with respect to | ||||||
7 | retailers whose annual gross receipts average $20,000 or more, | ||||||
8 | all returns required to be filed pursuant to this Act shall be | ||||||
9 | filed electronically. Retailers who demonstrate that they do | ||||||
10 | not have access to the Internet or demonstrate hardship in | ||||||
11 | filing electronically may petition the Department to waive the | ||||||
12 | electronic filing requirement. | ||||||
13 | The Department may require returns to be filed on a | ||||||
14 | quarterly basis.
If so required, a return for each calendar | ||||||
15 | quarter shall be filed on or
before the twentieth day of the | ||||||
16 | calendar month following the end of such
calendar quarter. The | ||||||
17 | taxpayer shall also file a return with the
Department for each | ||||||
18 | of the first two months of each calendar quarter, on or
before | ||||||
19 | the twentieth day of the following calendar month, stating: | ||||||
20 | 1. The name of the seller; | ||||||
21 | 2. The address of the principal place of business from | ||||||
22 | which he engages
in the business of selling tangible | ||||||
23 | personal property at retail in this State; | ||||||
24 | 3. The total amount of taxable receipts received by him | ||||||
25 | during the
preceding calendar month from sales of tangible | ||||||
26 | personal property by him
during such preceding calendar |
| |||||||
| |||||||
1 | month, including receipts from charge and
time sales, but | ||||||
2 | less all deductions allowed by law; | ||||||
3 | 4. The amount of credit provided in Section 2d of this | ||||||
4 | Act; | ||||||
5 | 5. The amount of tax due; | ||||||
6 | 5-5. The signature of the taxpayer; and | ||||||
7 | 6. Such other reasonable information as the Department | ||||||
8 | may
require. | ||||||
9 | If a taxpayer fails to sign a return within 30 days after | ||||||
10 | the proper notice
and demand for signature by the Department, | ||||||
11 | the return shall be considered
valid and any amount shown to be | ||||||
12 | due on the return shall be deemed assessed. | ||||||
13 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
14 | monthly tax
liability of $150,000 or more shall make all | ||||||
15 | payments required by rules of the
Department by electronic | ||||||
16 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
17 | an average monthly tax liability of $100,000 or more shall make | ||||||
18 | all
payments required by rules of the Department by electronic | ||||||
19 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
20 | an average monthly tax liability
of $50,000 or more shall make | ||||||
21 | all payments required by rules of the Department
by electronic | ||||||
22 | funds transfer. Beginning October 1, 2000, a taxpayer who has
| ||||||
23 | an annual tax liability of $200,000 or more shall make all | ||||||
24 | payments required by
rules of the Department by electronic | ||||||
25 | funds transfer. The term "annual tax
liability" shall be the | ||||||
26 | sum of the taxpayer's liabilities under this Act, and
under all |
| |||||||
| |||||||
1 | other State and local occupation and use tax laws administered | ||||||
2 | by the
Department, for the immediately preceding calendar year. | ||||||
3 | The term "average
monthly tax liability" means
the sum of the | ||||||
4 | taxpayer's liabilities under this Act, and under all other | ||||||
5 | State
and local occupation and use tax laws administered by the | ||||||
6 | Department, for the
immediately preceding calendar year | ||||||
7 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
8 | a tax liability in the
amount set forth in subsection (b) of | ||||||
9 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
10 | all payments required by rules of the Department by
electronic | ||||||
11 | funds transfer. | ||||||
12 | Before August 1 of each year beginning in 1993, the | ||||||
13 | Department shall notify
all taxpayers required to make payments | ||||||
14 | by electronic funds transfer. All
taxpayers required to make | ||||||
15 | payments by electronic funds transfer shall make
those payments | ||||||
16 | for a minimum of one year beginning on October 1. | ||||||
17 | Any taxpayer not required to make payments by electronic | ||||||
18 | funds transfer may
make payments by electronic funds transfer | ||||||
19 | with the permission of the
Department. | ||||||
20 | All taxpayers required to make payment by electronic funds | ||||||
21 | transfer and any
taxpayers authorized to voluntarily make | ||||||
22 | payments by electronic funds transfer
shall make those payments | ||||||
23 | in the manner authorized by the Department. | ||||||
24 | The Department shall adopt such rules as are necessary to | ||||||
25 | effectuate a
program of electronic funds transfer and the | ||||||
26 | requirements of this Section. |
| |||||||
| |||||||
1 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
2 | tax liability
to the Department
under this Act, the Retailers' | ||||||
3 | Occupation Tax Act, the Service
Occupation Tax Act, the Service | ||||||
4 | Use Tax Act was $10,000 or more
during
the preceding 4 complete | ||||||
5 | calendar quarters, he shall file a return with the
Department | ||||||
6 | each month by the 20th day of the month next following the | ||||||
7 | month
during which such tax liability is incurred and shall | ||||||
8 | make payments to the
Department on or before the 7th, 15th, | ||||||
9 | 22nd and last day of the month
during which such liability is | ||||||
10 | incurred.
On and after October 1, 2000, if the taxpayer's | ||||||
11 | average monthly tax liability
to the Department under this Act, | ||||||
12 | the Retailers' Occupation Tax Act,
the
Service Occupation Tax | ||||||
13 | Act, and the Service Use Tax Act was $20,000 or more
during the | ||||||
14 | preceding 4 complete calendar quarters, he shall file a return | ||||||
15 | with
the Department each month by the 20th day of the month | ||||||
16 | next following the month
during which such tax liability is | ||||||
17 | incurred and shall make payment to the
Department on or before | ||||||
18 | the 7th, 15th, 22nd and last day of the
month during
which such | ||||||
19 | liability is incurred.
If the month during which such tax
| ||||||
20 | liability is incurred began prior to January 1, 1985, each | ||||||
21 | payment shall be
in an amount equal to 1/4 of the taxpayer's
| ||||||
22 | actual liability for the month or an amount set by the | ||||||
23 | Department not to
exceed 1/4 of the average monthly liability | ||||||
24 | of the taxpayer to the
Department for the preceding 4 complete | ||||||
25 | calendar quarters (excluding the
month of highest liability and | ||||||
26 | the month of lowest liability in such 4
quarter period). If the |
| |||||||
| |||||||
1 | month during which such tax liability is incurred
begins on or | ||||||
2 | after January 1, 1985, and prior to January 1, 1987, each
| ||||||
3 | payment shall be in an amount equal to 22.5% of the taxpayer's | ||||||
4 | actual liability
for the month or 27.5% of the taxpayer's | ||||||
5 | liability for the same calendar
month of the preceding year. If | ||||||
6 | the month during which such tax liability
is incurred begins on | ||||||
7 | or after January 1, 1987, and prior to January 1,
1988, each | ||||||
8 | payment shall be in an amount equal to 22.5% of the taxpayer's
| ||||||
9 | actual liability for the month or 26.25% of the taxpayer's | ||||||
10 | liability for
the same calendar month of the preceding year. If | ||||||
11 | the month during which such
tax liability is incurred begins on | ||||||
12 | or after January 1, 1988, and prior to
January 1, 1989,
or | ||||||
13 | begins on or after January 1, 1996, each payment shall be in an | ||||||
14 | amount equal
to 22.5% of the taxpayer's actual liability for | ||||||
15 | the month or 25% of the
taxpayer's liability for the same | ||||||
16 | calendar month of the preceding year. If the
month during which | ||||||
17 | such tax liability is incurred begins on or after January 1,
| ||||||
18 | 1989,
and prior to January 1, 1996, each payment shall be in an | ||||||
19 | amount equal to 22.5%
of the taxpayer's actual liability for | ||||||
20 | the month or 25% of the taxpayer's
liability for the same | ||||||
21 | calendar month of the preceding year or 100% of the
taxpayer's | ||||||
22 | actual liability for the quarter monthly reporting period. The
| ||||||
23 | amount of such quarter monthly payments shall be credited | ||||||
24 | against the final tax
liability
of the taxpayer's return for | ||||||
25 | that month. Before October 1, 2000, once
applicable, the | ||||||
26 | requirement
of the making of quarter monthly payments to the |
| |||||||
| |||||||
1 | Department shall continue
until such taxpayer's average | ||||||
2 | monthly liability to the Department during
the preceding 4 | ||||||
3 | complete calendar quarters (excluding the month of highest
| ||||||
4 | liability and the month of lowest liability) is less than
| ||||||
5 | $9,000, or until
such taxpayer's average monthly liability to | ||||||
6 | the Department as computed for
each calendar quarter of the 4 | ||||||
7 | preceding complete calendar quarter period
is less than | ||||||
8 | $10,000. However, if a taxpayer can show the
Department that
a | ||||||
9 | substantial change in the taxpayer's business has occurred | ||||||
10 | which causes
the taxpayer to anticipate that his average | ||||||
11 | monthly tax liability for the
reasonably foreseeable future | ||||||
12 | will fall below the $10,000 threshold
stated above, then
such | ||||||
13 | taxpayer
may petition the Department for change in such | ||||||
14 | taxpayer's reporting status.
On and after October 1, 2000, once | ||||||
15 | applicable, the requirement of the making
of quarter monthly | ||||||
16 | payments to the Department shall continue until such
taxpayer's | ||||||
17 | average monthly liability to the Department during the | ||||||
18 | preceding 4
complete calendar quarters (excluding the month of | ||||||
19 | highest liability and the
month of lowest liability) is less | ||||||
20 | than $19,000 or until such taxpayer's
average monthly liability | ||||||
21 | to the Department as computed for each calendar
quarter of the | ||||||
22 | 4 preceding complete calendar quarter period is less than
| ||||||
23 | $20,000. However, if a taxpayer can show the Department that a | ||||||
24 | substantial
change in the taxpayer's business has occurred | ||||||
25 | which causes the taxpayer to
anticipate that his average | ||||||
26 | monthly tax liability for the reasonably
foreseeable future |
| |||||||
| |||||||
1 | will fall below the $20,000 threshold stated above, then
such | ||||||
2 | taxpayer may petition the Department for a change in such | ||||||
3 | taxpayer's
reporting status.
The Department shall change such | ||||||
4 | taxpayer's reporting status unless it
finds that such change is | ||||||
5 | seasonal in nature and not likely to be long
term. If any such | ||||||
6 | quarter monthly payment is not paid at the time or in
the | ||||||
7 | amount required by this Section, then the taxpayer shall be | ||||||
8 | liable for
penalties and interest on
the difference between the | ||||||
9 | minimum amount due and the amount of such
quarter monthly | ||||||
10 | payment actually and timely paid, except insofar as the
| ||||||
11 | taxpayer has previously made payments for that month to the | ||||||
12 | Department in
excess of the minimum payments previously due as | ||||||
13 | provided in this Section.
The Department shall make reasonable | ||||||
14 | rules and regulations to govern the
quarter monthly payment | ||||||
15 | amount and quarter monthly payment dates for
taxpayers who file | ||||||
16 | on other than a calendar monthly basis. | ||||||
17 | If any such payment provided for in this Section exceeds | ||||||
18 | the taxpayer's
liabilities under this Act, the Retailers' | ||||||
19 | Occupation Tax Act, the Service
Occupation Tax Act and the | ||||||
20 | Service Use Tax Act, as shown by an original
monthly return, | ||||||
21 | the Department shall issue to the taxpayer a credit
memorandum | ||||||
22 | no later than 30 days after the date of payment, which
| ||||||
23 | memorandum may be submitted by the taxpayer to the Department | ||||||
24 | in payment of
tax liability subsequently to be remitted by the | ||||||
25 | taxpayer to the Department
or be assigned by the taxpayer to a | ||||||
26 | similar taxpayer under this Act, the
Retailers' Occupation Tax |
| |||||||
| |||||||
1 | Act, the Service Occupation Tax Act or the
Service Use Tax Act, | ||||||
2 | in accordance with reasonable rules and regulations to
be | ||||||
3 | prescribed by the Department, except that if such excess | ||||||
4 | payment is
shown on an original monthly return and is made | ||||||
5 | after December 31, 1986, no
credit memorandum shall be issued, | ||||||
6 | unless requested by the taxpayer. If no
such request is made, | ||||||
7 | the taxpayer may credit such excess payment against
tax | ||||||
8 | liability subsequently to be remitted by the taxpayer to the | ||||||
9 | Department
under this Act, the Retailers' Occupation Tax Act, | ||||||
10 | the Service Occupation
Tax Act or the Service Use Tax Act, in | ||||||
11 | accordance with reasonable rules and
regulations prescribed by | ||||||
12 | the Department. If the Department subsequently
determines that | ||||||
13 | all or any part of the credit taken was not actually due to
the | ||||||
14 | taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall | ||||||
15 | be
reduced by 2.1% or 1.75% of the difference between the | ||||||
16 | credit taken and
that actually due multiplied by the vendor | ||||||
17 | discount amount , and the taxpayer shall be liable for penalties | ||||||
18 | and
interest on such difference. | ||||||
19 | If the retailer is otherwise required to file a monthly | ||||||
20 | return and if the
retailer's average monthly tax liability to | ||||||
21 | the Department
does not exceed $200, the Department may | ||||||
22 | authorize his returns to be
filed on a quarter annual basis, | ||||||
23 | with the return for January, February,
and March of a given | ||||||
24 | year being due by April 20 of such year; with the
return for | ||||||
25 | April, May and June of a given year being due by July 20 of
such | ||||||
26 | year; with the return for July, August and September of a given
|
| |||||||
| |||||||
1 | year being due by October 20 of such year, and with the return | ||||||
2 | for
October, November and December of a given year being due by | ||||||
3 | January 20
of the following year. | ||||||
4 | If the retailer is otherwise required to file a monthly or | ||||||
5 | quarterly
return and if the retailer's average monthly tax | ||||||
6 | liability to the
Department does not exceed $50, the Department | ||||||
7 | may authorize his returns to
be filed on an annual basis, with | ||||||
8 | the return for a given year being due by
January 20 of the | ||||||
9 | following year. | ||||||
10 | Such quarter annual and annual returns, as to form and | ||||||
11 | substance,
shall be subject to the same requirements as monthly | ||||||
12 | returns. | ||||||
13 | Notwithstanding any other provision in this Act concerning | ||||||
14 | the time
within which a retailer may file his return, in the | ||||||
15 | case of any retailer
who ceases to engage in a kind of business | ||||||
16 | which makes him responsible
for filing returns under this Act, | ||||||
17 | such retailer shall file a final
return under this Act with the | ||||||
18 | Department not more than one month after
discontinuing such | ||||||
19 | business. | ||||||
20 | In addition, with respect to motor vehicles, watercraft,
| ||||||
21 | aircraft, and trailers that are required to be registered with | ||||||
22 | an agency of
this State, except as otherwise provided in this | ||||||
23 | Section, every
retailer selling this kind of tangible personal | ||||||
24 | property shall file,
with the Department, upon a form to be | ||||||
25 | prescribed and supplied by the
Department, a separate return | ||||||
26 | for each such item of tangible personal
property which the |
| |||||||
| |||||||
1 | retailer sells, except that if, in the same
transaction, (i) a | ||||||
2 | retailer of aircraft, watercraft, motor vehicles or
trailers | ||||||
3 | transfers more than
one aircraft, watercraft, motor
vehicle or | ||||||
4 | trailer to another aircraft, watercraft, motor vehicle or
| ||||||
5 | trailer retailer for the purpose of resale
or (ii) a retailer | ||||||
6 | of aircraft, watercraft, motor vehicles, or trailers
transfers | ||||||
7 | more than one aircraft, watercraft, motor vehicle, or trailer | ||||||
8 | to a
purchaser for use as a qualifying rolling stock as | ||||||
9 | provided in Section 3-55 of
this Act, then
that seller may | ||||||
10 | report the transfer of all the
aircraft, watercraft, motor
| ||||||
11 | vehicles
or trailers involved in that transaction to the | ||||||
12 | Department on the same
uniform
invoice-transaction reporting | ||||||
13 | return form.
For purposes of this Section, "watercraft" means a | ||||||
14 | Class 2, Class 3, or
Class
4 watercraft as defined in Section | ||||||
15 | 3-2 of the Boat Registration and Safety Act,
a
personal | ||||||
16 | watercraft, or any boat equipped with an inboard motor. | ||||||
17 | In addition, with respect to motor vehicles, watercraft, | ||||||
18 | aircraft, and trailers that are required to be registered with | ||||||
19 | an agency of this State, every person who is engaged in the | ||||||
20 | business of leasing or renting such items and who, in | ||||||
21 | connection with such business, sells any such item to a | ||||||
22 | retailer for the purpose of resale is, notwithstanding any | ||||||
23 | other provision of this Section to the contrary, authorized to | ||||||
24 | meet the return-filing requirement of this Act by reporting the | ||||||
25 | transfer of all the aircraft, watercraft, motor vehicles, or | ||||||
26 | trailers transferred for resale during a month to the |
| |||||||
| |||||||
1 | Department on the same uniform invoice-transaction reporting | ||||||
2 | return form on or before the 20th of the month following the | ||||||
3 | month in which the transfer takes place. Notwithstanding any | ||||||
4 | other provision of this Act to the contrary, all returns filed | ||||||
5 | under this paragraph must be filed by electronic means in the | ||||||
6 | manner and form as required by the Department. | ||||||
7 | The transaction reporting return in the case of motor | ||||||
8 | vehicles
or trailers that are required to be registered with an | ||||||
9 | agency of this
State, shall
be the same document as the Uniform | ||||||
10 | Invoice referred to in Section 5-402
of the Illinois Vehicle | ||||||
11 | Code and must show the name and address of the
seller; the name | ||||||
12 | and address of the purchaser; the amount of the selling
price | ||||||
13 | including the amount allowed by the retailer for traded-in
| ||||||
14 | property, if any; the amount allowed by the retailer for the | ||||||
15 | traded-in
tangible personal property, if any, to the extent to | ||||||
16 | which Section 2 of
this Act allows an exemption for the value | ||||||
17 | of traded-in property; the
balance payable after deducting such | ||||||
18 | trade-in allowance from the total
selling price; the amount of | ||||||
19 | tax due from the retailer with respect to
such transaction; the | ||||||
20 | amount of tax collected from the purchaser by the
retailer on | ||||||
21 | such transaction (or satisfactory evidence that such tax is
not | ||||||
22 | due in that particular instance, if that is claimed to be the | ||||||
23 | fact);
the place and date of the sale; a sufficient | ||||||
24 | identification of the
property sold; such other information as | ||||||
25 | is required in Section 5-402 of
the Illinois Vehicle Code, and | ||||||
26 | such other information as the Department
may reasonably |
| |||||||
| |||||||
1 | require. | ||||||
2 | The transaction reporting return in the case of watercraft
| ||||||
3 | and aircraft must show
the name and address of the seller; the | ||||||
4 | name and address of the
purchaser; the amount of the selling | ||||||
5 | price including the amount allowed
by the retailer for | ||||||
6 | traded-in property, if any; the amount allowed by
the retailer | ||||||
7 | for the traded-in tangible personal property, if any, to
the | ||||||
8 | extent to which Section 2 of this Act allows an exemption for | ||||||
9 | the
value of traded-in property; the balance payable after | ||||||
10 | deducting such
trade-in allowance from the total selling price; | ||||||
11 | the amount of tax due
from the retailer with respect to such | ||||||
12 | transaction; the amount of tax
collected from the purchaser by | ||||||
13 | the retailer on such transaction (or
satisfactory evidence that | ||||||
14 | such tax is not due in that particular
instance, if that is | ||||||
15 | claimed to be the fact); the place and date of the
sale, a | ||||||
16 | sufficient identification of the property sold, and such other
| ||||||
17 | information as the Department may reasonably require. | ||||||
18 | Such transaction reporting return shall be filed not later | ||||||
19 | than 20
days after the date of delivery of the item that is | ||||||
20 | being sold, but may
be filed by the retailer at any time sooner | ||||||
21 | than that if he chooses to
do so. The transaction reporting | ||||||
22 | return and tax remittance or proof of
exemption from the tax | ||||||
23 | that is imposed by this Act may be transmitted to
the | ||||||
24 | Department by way of the State agency with which, or State | ||||||
25 | officer
with whom, the tangible personal property must be | ||||||
26 | titled or registered
(if titling or registration is required) |
| |||||||
| |||||||
1 | if the Department and such
agency or State officer determine | ||||||
2 | that this procedure will expedite the
processing of | ||||||
3 | applications for title or registration. | ||||||
4 | With each such transaction reporting return, the retailer | ||||||
5 | shall remit
the proper amount of tax due (or shall submit | ||||||
6 | satisfactory evidence that
the sale is not taxable if that is | ||||||
7 | the case), to the Department or its
agents, whereupon the | ||||||
8 | Department shall issue, in the purchaser's name, a
tax receipt | ||||||
9 | (or a certificate of exemption if the Department is
satisfied | ||||||
10 | that the particular sale is tax exempt) which such purchaser
| ||||||
11 | may submit to the agency with which, or State officer with | ||||||
12 | whom, he must
title or register the tangible personal property | ||||||
13 | that is involved (if
titling or registration is required) in | ||||||
14 | support of such purchaser's
application for an Illinois | ||||||
15 | certificate or other evidence of title or
registration to such | ||||||
16 | tangible personal property. | ||||||
17 | No retailer's failure or refusal to remit tax under this | ||||||
18 | Act
precludes a user, who has paid the proper tax to the | ||||||
19 | retailer, from
obtaining his certificate of title or other | ||||||
20 | evidence of title or
registration (if titling or registration | ||||||
21 | is required) upon satisfying
the Department that such user has | ||||||
22 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
23 | Department shall adopt appropriate rules to carry out
the | ||||||
24 | mandate of this paragraph. | ||||||
25 | If the user who would otherwise pay tax to the retailer | ||||||
26 | wants the
transaction reporting return filed and the payment of |
| |||||||
| |||||||
1 | tax or proof of
exemption made to the Department before the | ||||||
2 | retailer is willing to take
these actions and such user has not | ||||||
3 | paid the tax to the retailer, such
user may certify to the fact | ||||||
4 | of such delay by the retailer, and may
(upon the Department | ||||||
5 | being satisfied of the truth of such certification)
transmit | ||||||
6 | the information required by the transaction reporting return
| ||||||
7 | and the remittance for tax or proof of exemption directly to | ||||||
8 | the
Department and obtain his tax receipt or exemption | ||||||
9 | determination, in
which event the transaction reporting return | ||||||
10 | and tax remittance (if a
tax payment was required) shall be | ||||||
11 | credited by the Department to the
proper retailer's account | ||||||
12 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
13 | provided for in this Section being allowed. When the user pays
| ||||||
14 | the tax directly to the Department, he shall pay the tax in the | ||||||
15 | same
amount and in the same form in which it would be remitted | ||||||
16 | if the tax had
been remitted to the Department by the retailer. | ||||||
17 | Where a retailer collects the tax with respect to the | ||||||
18 | selling price
of tangible personal property which he sells and | ||||||
19 | the purchaser
thereafter returns such tangible personal | ||||||
20 | property and the retailer
refunds the selling price thereof to | ||||||
21 | the purchaser, such retailer shall
also refund, to the | ||||||
22 | purchaser, the tax so collected from the purchaser.
When filing | ||||||
23 | his return for the period in which he refunds such tax to
the | ||||||
24 | purchaser, the retailer may deduct the amount of the tax so | ||||||
25 | refunded
by him to the purchaser from any other use tax which | ||||||
26 | such retailer may
be required to pay or remit to the |
| |||||||
| |||||||
1 | Department, as shown by such return,
if the amount of the tax | ||||||
2 | to be deducted was previously remitted to the
Department by | ||||||
3 | such retailer. If the retailer has not previously
remitted the | ||||||
4 | amount of such tax to the Department, he is entitled to no
| ||||||
5 | deduction under this Act upon refunding such tax to the | ||||||
6 | purchaser. | ||||||
7 | Any retailer filing a return under this Section shall also | ||||||
8 | include
(for the purpose of paying tax thereon) the total tax | ||||||
9 | covered by such
return upon the selling price of tangible | ||||||
10 | personal property purchased by
him at retail from a retailer, | ||||||
11 | but as to which the tax imposed by this
Act was not collected | ||||||
12 | from the retailer filing such return, and such
retailer shall | ||||||
13 | remit the amount of such tax to the Department when
filing such | ||||||
14 | return. | ||||||
15 | If experience indicates such action to be practicable, the | ||||||
16 | Department
may prescribe and furnish a combination or joint | ||||||
17 | return which will
enable retailers, who are required to file | ||||||
18 | returns hereunder and also
under the Retailers' Occupation Tax | ||||||
19 | Act, to furnish all the return
information required by both | ||||||
20 | Acts on the one form. | ||||||
21 | Where the retailer has more than one business registered | ||||||
22 | with the
Department under separate registration under this Act, | ||||||
23 | such retailer may
not file each return that is due as a single | ||||||
24 | return covering all such
registered businesses, but shall file | ||||||
25 | separate returns for each such
registered business. | ||||||
26 | Beginning January 1, 1990, each month the Department shall |
| |||||||
| |||||||
1 | pay into the
State and Local Sales Tax Reform Fund, a special | ||||||
2 | fund in the State Treasury
which is hereby created, the net | ||||||
3 | revenue realized for the preceding month
from the 1% tax | ||||||
4 | imposed under this Act. | ||||||
5 | Beginning January 1, 1990, each month the Department shall | ||||||
6 | pay into
the County and Mass Transit District Fund 4% of the | ||||||
7 | net revenue realized
for the preceding month from the 6.25% | ||||||
8 | general rate
on the selling price of tangible personal property | ||||||
9 | which is purchased
outside Illinois at retail from a retailer | ||||||
10 | and which is titled or
registered by an agency of this State's | ||||||
11 | government. | ||||||
12 | Beginning January 1, 1990, each month the Department shall | ||||||
13 | pay into
the State and Local Sales Tax Reform Fund, a special | ||||||
14 | fund in the State
Treasury, 20% of the net revenue realized
for | ||||||
15 | the preceding month from the 6.25% general rate on the selling
| ||||||
16 | price of tangible personal property, other than tangible | ||||||
17 | personal property
which is purchased outside Illinois at retail | ||||||
18 | from a retailer and which is
titled or registered by an agency | ||||||
19 | of this State's government. | ||||||
20 | Beginning August 1, 2000, each
month the Department shall | ||||||
21 | pay into the
State and Local Sales Tax Reform Fund 100% of the | ||||||
22 | net revenue realized for the
preceding month from the 1.25% | ||||||
23 | rate on the selling price of motor fuel and
gasohol. Beginning | ||||||
24 | September 1, 2010, each
month the Department shall pay into the
| ||||||
25 | State and Local Sales Tax Reform Fund 100% of the net revenue | ||||||
26 | realized for the
preceding month from the 1.25% rate on the |
| |||||||
| |||||||
1 | selling price of sales tax holiday items. | ||||||
2 | Beginning January 1, 1990, each month the Department shall | ||||||
3 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
4 | realized for the
preceding month from the 6.25% general rate on | ||||||
5 | the selling price of
tangible personal property which is | ||||||
6 | purchased outside Illinois at retail
from a retailer and which | ||||||
7 | is titled or registered by an agency of this
State's | ||||||
8 | government. | ||||||
9 | Beginning October 1, 2009, each month the Department shall | ||||||
10 | pay into the Capital Projects Fund an amount that is equal to | ||||||
11 | an amount estimated by the Department to represent 80% of the | ||||||
12 | net revenue realized for the preceding month from the sale of | ||||||
13 | candy, grooming and hygiene products, and soft drinks that had | ||||||
14 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
15 | are now taxed at 6.25%. | ||||||
16 | Beginning July 1, 2011, each
month the Department shall pay | ||||||
17 | into the Clean Air Act Permit Fund 80% of the net revenue | ||||||
18 | realized for the
preceding month from the 6.25% general rate on | ||||||
19 | the selling price of sorbents used in Illinois in the process | ||||||
20 | of sorbent injection as used to comply with the Environmental | ||||||
21 | Protection Act or the federal Clean Air Act, but the total | ||||||
22 | payment into the Clean Air Act Permit Fund under this Act and | ||||||
23 | the Retailers' Occupation Tax Act shall not exceed $2,000,000 | ||||||
24 | in any fiscal year. | ||||||
25 | Beginning July 1, 2013, each month the Department shall pay | ||||||
26 | into the Underground Storage Tank Fund from the proceeds |
| |||||||
| |||||||
1 | collected under this Act, the Service Use Tax Act, the Service | ||||||
2 | Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||||||
3 | amount equal to the average monthly deficit in the Underground | ||||||
4 | Storage Tank Fund during the prior year, as certified annually | ||||||
5 | by the Illinois Environmental Protection Agency, but the total | ||||||
6 | payment into the Underground Storage Tank Fund under this Act, | ||||||
7 | the Service Use Tax Act, the Service Occupation Tax Act, and | ||||||
8 | the Retailers' Occupation Tax Act shall not exceed $18,000,000 | ||||||
9 | in any State fiscal year. As used in this paragraph, the | ||||||
10 | "average monthly deficit" shall be equal to the difference | ||||||
11 | between the average monthly claims for payment by the fund and | ||||||
12 | the average monthly revenues deposited into the fund, excluding | ||||||
13 | payments made pursuant to this paragraph. | ||||||
14 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
15 | received by the Department under this Act, the Service Use Tax | ||||||
16 | Act, the Service Occupation Tax Act, and the Retailers' | ||||||
17 | Occupation Tax Act, each month the Department shall deposit | ||||||
18 | $500,000 into the State Crime Laboratory Fund. | ||||||
19 | Of the remainder of the moneys received by the Department | ||||||
20 | pursuant to
this Act, (a) 1.75% thereof shall be paid
into the | ||||||
21 | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on | ||||||
22 | and after July 1, 1989, 3.8% thereof shall be paid into the
| ||||||
23 | Build Illinois Fund; provided, however, that if in any fiscal | ||||||
24 | year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case | ||||||
25 | may be, of the
moneys received by the Department and required | ||||||
26 | to be paid into the Build
Illinois Fund pursuant to Section 3 |
| |||||||
| |||||||
1 | of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax | ||||||
2 | Act, Section 9 of the Service Use
Tax Act, and Section 9 of the | ||||||
3 | Service Occupation Tax Act, such Acts being
hereinafter called | ||||||
4 | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case | ||||||
5 | may be, of moneys being hereinafter called the "Tax Act | ||||||
6 | Amount",
and (2) the amount transferred to the Build Illinois | ||||||
7 | Fund from the State
and Local Sales Tax Reform Fund shall be | ||||||
8 | less than the Annual Specified
Amount (as defined in Section 3 | ||||||
9 | of the Retailers' Occupation Tax Act), an
amount equal to the | ||||||
10 | difference shall be immediately paid into the Build
Illinois | ||||||
11 | Fund from other moneys received by the Department pursuant to | ||||||
12 | the
Tax Acts; and further provided, that if on the last | ||||||
13 | business day of any
month the sum of (1) the Tax Act Amount | ||||||
14 | required to be deposited into the
Build Illinois Bond Account | ||||||
15 | in the Build Illinois Fund during such month
and (2) the amount | ||||||
16 | transferred during such month to the Build Illinois Fund
from | ||||||
17 | the State and Local Sales Tax Reform Fund shall have been less | ||||||
18 | than
1/12 of the Annual Specified Amount, an amount equal to | ||||||
19 | the difference
shall be immediately paid into the Build | ||||||
20 | Illinois Fund from other moneys
received by the Department | ||||||
21 | pursuant to the Tax Acts; and,
further provided, that in no | ||||||
22 | event shall the payments required under the
preceding proviso | ||||||
23 | result in aggregate payments into the Build Illinois Fund
| ||||||
24 | pursuant to this clause (b) for any fiscal year in excess of | ||||||
25 | the greater
of (i) the Tax Act Amount or (ii) the Annual | ||||||
26 | Specified Amount for such
fiscal year; and, further provided, |
| |||||||
| |||||||
1 | that the amounts payable into the Build
Illinois Fund under | ||||||
2 | this clause (b) shall be payable only until such time
as the | ||||||
3 | aggregate amount on deposit under each trust
indenture securing | ||||||
4 | Bonds issued and outstanding pursuant to the Build
Illinois | ||||||
5 | Bond Act is sufficient, taking into account any future | ||||||
6 | investment
income, to fully provide, in accordance with such | ||||||
7 | indenture, for the
defeasance of or the payment of the | ||||||
8 | principal of, premium, if any, and
interest on the Bonds | ||||||
9 | secured by such indenture and on any Bonds expected
to be | ||||||
10 | issued thereafter and all fees and costs payable with respect | ||||||
11 | thereto,
all as certified by the Director of the
Bureau of the | ||||||
12 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
13 | the last
business day of any month in which Bonds are | ||||||
14 | outstanding pursuant to the
Build Illinois Bond Act, the | ||||||
15 | aggregate of the moneys deposited
in the Build Illinois Bond | ||||||
16 | Account in the Build Illinois Fund in such month
shall be less | ||||||
17 | than the amount required to be transferred in such month from
| ||||||
18 | the Build Illinois Bond Account to the Build Illinois Bond | ||||||
19 | Retirement and
Interest Fund pursuant to Section 13 of the | ||||||
20 | Build Illinois Bond Act, an
amount equal to such deficiency | ||||||
21 | shall be immediately paid
from other moneys received by the | ||||||
22 | Department pursuant to the Tax Acts
to the Build Illinois Fund; | ||||||
23 | provided, however, that any amounts paid to the
Build Illinois | ||||||
24 | Fund in any fiscal year pursuant to this sentence shall be
| ||||||
25 | deemed to constitute payments pursuant to clause (b) of the | ||||||
26 | preceding
sentence and shall reduce the amount otherwise |
| |||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||
1 | payable for such fiscal year
pursuant to clause (b) of the | ||||||||||||||||||||||||||||||||||||||||||||||
2 | preceding sentence. The moneys received by
the Department | ||||||||||||||||||||||||||||||||||||||||||||||
3 | pursuant to this Act and required to be deposited into the
| ||||||||||||||||||||||||||||||||||||||||||||||
4 | Build Illinois Fund are subject to the pledge, claim and charge | ||||||||||||||||||||||||||||||||||||||||||||||
5 | set forth
in Section 12 of the Build Illinois Bond Act. | ||||||||||||||||||||||||||||||||||||||||||||||
6 | Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||||||||||||||||||||||||||||||||
7 | as provided in
the preceding paragraph or in any amendment | ||||||||||||||||||||||||||||||||||||||||||||||
8 | thereto hereafter enacted, the
following specified monthly | ||||||||||||||||||||||||||||||||||||||||||||||
9 | installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||||||||||||||||||||||
10 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||||||||||||||||||||||
11 | provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||||||||||||||||||||||
12 | in
excess of the sums designated as "Total Deposit", shall be
| ||||||||||||||||||||||||||||||||||||||||||||||
13 | deposited in the aggregate from collections under Section 9 of | ||||||||||||||||||||||||||||||||||||||||||||||
14 | the Use Tax
Act, Section 9 of the Service Use Tax Act, Section | ||||||||||||||||||||||||||||||||||||||||||||||
15 | 9 of the Service
Occupation Tax Act, and Section 3 of the | ||||||||||||||||||||||||||||||||||||||||||||||
16 | Retailers' Occupation Tax Act into
the McCormick Place | ||||||||||||||||||||||||||||||||||||||||||||||
17 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||||||||||
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
15 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
16 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
17 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
18 | Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
19 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
20 | the
State Treasurer in the respective month under subsection | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
21 | (g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
22 | Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
23 | required under this Section for previous
months and years, | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
24 | shall be deposited into the McCormick Place Expansion
Project | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
25 | Fund, until the full amount requested for the fiscal year, but | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 | not
in excess of the amount specified above as "Total Deposit", |
| |||||||
| |||||||
1 | has been deposited. | ||||||
2 | Subject to payment of amounts into the Build Illinois Fund | ||||||
3 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
4 | preceding paragraphs or
in any amendments thereto
hereafter | ||||||
5 | enacted,
beginning July 1, 1993 and ending on September 30, | ||||||
6 | 2013, the Department shall each month pay into the Illinois
Tax | ||||||
7 | Increment Fund 0.27% of 80% of the net revenue realized for the | ||||||
8 | preceding
month from the 6.25% general rate on the selling | ||||||
9 | price of tangible personal
property. | ||||||
10 | Subject to payment of amounts into the Build Illinois Fund | ||||||
11 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
12 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
13 | enacted, beginning with the receipt of the first
report of | ||||||
14 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
15 | period, the Department shall each month pay into the Energy | ||||||
16 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
17 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
18 | that was sold to an eligible business.
For purposes of this | ||||||
19 | paragraph, the term "eligible business" means a new
electric | ||||||
20 | generating facility certified pursuant to Section 605-332 of | ||||||
21 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
22 | Civil Administrative
Code of Illinois. | ||||||
23 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
24 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
25 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
26 | the preceding paragraphs or in any amendments to this Section |
| |||||||
| |||||||
1 | hereafter enacted, beginning on the first day of the first | ||||||
2 | calendar month to occur on or after August 26, 2014 (the | ||||||
3 | effective date of Public Act 98-1098), each month, from the | ||||||
4 | collections made under Section 9 of the Use Tax Act, Section 9 | ||||||
5 | of the Service Use Tax Act, Section 9 of the Service Occupation | ||||||
6 | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, | ||||||
7 | the Department shall pay into the Tax Compliance and | ||||||
8 | Administration Fund, to be used, subject to appropriation, to | ||||||
9 | fund additional auditors and compliance personnel at the | ||||||
10 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
11 | the cash receipts collected during the preceding fiscal year by | ||||||
12 | the Audit Bureau of the Department under the Use Tax Act, the | ||||||
13 | Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
14 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
15 | and use taxes administered by the Department. | ||||||
16 | Subject to payments of amounts into the Build Illinois | ||||||
17 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
18 | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
19 | Compliance and Administration Fund as provided in this Section, | ||||||
20 | beginning on July 1, 2018 the Department shall pay each month | ||||||
21 | into the Downstate Public Transportation Fund the moneys | ||||||
22 | required to be so paid under Section 2-3 of the Downstate | ||||||
23 | Public Transportation Act. | ||||||
24 | Of the remainder of the moneys received by the Department | ||||||
25 | pursuant
to this Act, 75% thereof shall be paid into the State | ||||||
26 | Treasury and 25%
shall be reserved in a special account and |
| |||||||
| |||||||
1 | used only for the transfer to
the Common School Fund as part of | ||||||
2 | the monthly transfer from the General
Revenue Fund in | ||||||
3 | accordance with Section 8a of the State
Finance Act. | ||||||
4 | As soon as possible after the first day of each month, upon | ||||||
5 | certification
of the Department of Revenue, the Comptroller | ||||||
6 | shall order transferred and
the Treasurer shall transfer from | ||||||
7 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
8 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
9 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
10 | transfer is no longer required
and shall not be made. | ||||||
11 | Net revenue realized for a month shall be the revenue | ||||||
12 | collected
by the State pursuant to this Act, less the amount | ||||||
13 | paid out during that
month as refunds to taxpayers for | ||||||
14 | overpayment of liability. | ||||||
15 | For greater simplicity of administration, manufacturers, | ||||||
16 | importers
and wholesalers whose products are sold at retail in | ||||||
17 | Illinois by
numerous retailers, and who wish to do so, may | ||||||
18 | assume the responsibility
for accounting and paying to the | ||||||
19 | Department all tax accruing under this
Act with respect to such | ||||||
20 | sales, if the retailers who are affected do not
make written | ||||||
21 | objection to the Department to this arrangement. | ||||||
22 | (Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; | ||||||
23 | 99-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff. | ||||||
24 | 7-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
| ||||||
25 | Section 15. The Service Use Tax Act is amended by changing |
| |||||||
| |||||||
1 | Section 9 as follows:
| ||||||
2 | (35 ILCS 110/9) (from Ch. 120, par. 439.39)
| ||||||
3 | Sec. 9. Each serviceman required or authorized to collect | ||||||
4 | the tax
herein imposed shall pay to the Department the amount | ||||||
5 | of such tax
(except as otherwise provided) at the time when he | ||||||
6 | is required to file
his return for the period during which such | ||||||
7 | tax was collected, less a
discount of 2.1% prior to January 1, | ||||||
8 | 1990 and 1.75% on and after January 1,
1990 , or $5 per calendar | ||||||
9 | year, whichever is greater , which is allowed to
reimburse the | ||||||
10 | serviceman for expenses incurred in collecting the tax,
keeping | ||||||
11 | records, preparing and filing returns, remitting the tax and
| ||||||
12 | supplying data to the Department on request. On and after | ||||||
13 | January 1, 1990 and prior to January 1, 2020, in no event shall | ||||||
14 | the discount allowed to any vendor be less than $5 in any | ||||||
15 | calendar year. On and after January 1, 2020, in no event shall | ||||||
16 | the discount allowed to any vendor be less than $5 in any | ||||||
17 | calendar year or more than $1,000 in any calendar year. The | ||||||
18 | discount allowed under this Section is allowed only for returns | ||||||
19 | that are filed in the manner required by this Act. The | ||||||
20 | Department may disallow the discount for servicemen whose | ||||||
21 | certificate of registration is revoked at the time the return | ||||||
22 | is filed, but only if the Department's decision to revoke the | ||||||
23 | certificate of registration has become final. A serviceman need | ||||||
24 | not remit
that part of any tax collected by him to the extent | ||||||
25 | that he is required to
pay and does pay the tax imposed by the |
| |||||||
| |||||||
1 | Service Occupation Tax Act with
respect to his sale of service | ||||||
2 | involving the incidental transfer by him of
the same property. | ||||||
3 | Except as provided hereinafter in this Section, on or | ||||||
4 | before the twentieth
day of each calendar month, such | ||||||
5 | serviceman shall file a return for the
preceding calendar month | ||||||
6 | in accordance with reasonable Rules and
Regulations to be | ||||||
7 | promulgated by the Department. Such return shall be
filed on a | ||||||
8 | form prescribed by the Department and shall contain such
| ||||||
9 | information as the Department may reasonably require. On and | ||||||
10 | after January 1, 2018, with respect to servicemen whose annual | ||||||
11 | gross receipts average $20,000 or more, all returns required to | ||||||
12 | be filed pursuant to this Act shall be filed electronically. | ||||||
13 | Servicemen who demonstrate that they do not have access to the | ||||||
14 | Internet or demonstrate hardship in filing electronically may | ||||||
15 | petition the Department to waive the electronic filing | ||||||
16 | requirement. | ||||||
17 | The Department may require returns to be filed on a | ||||||
18 | quarterly basis.
If so required, a return for each calendar | ||||||
19 | quarter shall be filed on or
before the twentieth day of the | ||||||
20 | calendar month following the end of such
calendar quarter. The | ||||||
21 | taxpayer shall also file a return with the
Department for each | ||||||
22 | of the first two months of each calendar quarter, on or
before | ||||||
23 | the twentieth day of the following calendar month, stating: | ||||||
24 | 1. The name of the seller; | ||||||
25 | 2. The address of the principal place of business from | ||||||
26 | which he engages
in business as a serviceman in this State; |
| |||||||
| |||||||
1 | 3. The total amount of taxable receipts received by him | ||||||
2 | during the
preceding calendar month, including receipts | ||||||
3 | from charge and time sales,
but less all deductions allowed | ||||||
4 | by law; | ||||||
5 | 4. The amount of credit provided in Section 2d of this | ||||||
6 | Act; | ||||||
7 | 5. The amount of tax due; | ||||||
8 | 5-5. The signature of the taxpayer; and | ||||||
9 | 6. Such other reasonable information as the Department | ||||||
10 | may
require. | ||||||
11 | If a taxpayer fails to sign a return within 30 days after | ||||||
12 | the proper notice
and demand for signature by the Department, | ||||||
13 | the return shall be considered
valid and any amount shown to be | ||||||
14 | due on the return shall be deemed assessed. | ||||||
15 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
16 | monthly tax
liability of $150,000 or more shall make all | ||||||
17 | payments required by rules of
the Department by electronic | ||||||
18 | funds transfer. Beginning October 1, 1994, a
taxpayer who has | ||||||
19 | an average monthly tax liability of $100,000 or more shall
make | ||||||
20 | all payments required by rules of the Department by electronic | ||||||
21 | funds
transfer. Beginning October 1, 1995, a taxpayer who has | ||||||
22 | an average monthly
tax liability of $50,000 or more shall make | ||||||
23 | all payments required by rules
of the Department by electronic | ||||||
24 | funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||||||
25 | an annual tax liability of
$200,000 or more shall make all | ||||||
26 | payments required by rules of the Department by
electronic |
| |||||||
| |||||||
1 | funds transfer. The term "annual tax liability" shall be the | ||||||
2 | sum of
the taxpayer's liabilities under this Act, and under all | ||||||
3 | other State and local
occupation and use tax laws administered | ||||||
4 | by the Department, for the immediately
preceding calendar year.
| ||||||
5 | The term "average monthly tax
liability" means the sum of the | ||||||
6 | taxpayer's liabilities under this Act, and
under all other | ||||||
7 | State and local occupation and use tax laws administered by the
| ||||||
8 | Department, for the immediately preceding calendar year | ||||||
9 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
10 | a tax liability in the
amount set forth in subsection (b) of | ||||||
11 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
12 | all payments required by rules of the Department by
electronic | ||||||
13 | funds transfer. | ||||||
14 | Before August 1 of each year beginning in 1993, the | ||||||
15 | Department shall
notify all taxpayers required to make payments | ||||||
16 | by electronic funds transfer.
All taxpayers required to make | ||||||
17 | payments by electronic funds transfer shall
make those payments | ||||||
18 | for a minimum of one year beginning on October 1. | ||||||
19 | Any taxpayer not required to make payments by electronic | ||||||
20 | funds transfer
may make payments by electronic funds transfer | ||||||
21 | with the permission of the
Department. | ||||||
22 | All taxpayers required to make payment by electronic funds | ||||||
23 | transfer and
any taxpayers authorized to voluntarily make | ||||||
24 | payments by electronic funds
transfer shall make those payments | ||||||
25 | in the manner authorized by the Department. | ||||||
26 | The Department shall adopt such rules as are necessary to |
| |||||||
| |||||||
1 | effectuate a
program of electronic funds transfer and the | ||||||
2 | requirements of this Section. | ||||||
3 | If the serviceman is otherwise required to file a monthly | ||||||
4 | return and
if the serviceman's average monthly tax liability to | ||||||
5 | the Department
does not exceed $200, the Department may | ||||||
6 | authorize his returns to be
filed on a quarter annual basis, | ||||||
7 | with the return for January, February
and March of a given year | ||||||
8 | being due by April 20 of such year; with the
return for April, | ||||||
9 | May and June of a given year being due by July 20 of
such year; | ||||||
10 | with the return for July, August and September of a given
year | ||||||
11 | being due by October 20 of such year, and with the return for
| ||||||
12 | October, November and December of a given year being due by | ||||||
13 | January 20
of the following year. | ||||||
14 | If the serviceman is otherwise required to file a monthly | ||||||
15 | or quarterly
return and if the serviceman's average monthly tax | ||||||
16 | liability to the Department
does not exceed $50, the Department | ||||||
17 | may authorize his returns to be
filed on an annual basis, with | ||||||
18 | the return for a given year being due by
January 20 of the | ||||||
19 | following year. | ||||||
20 | Such quarter annual and annual returns, as to form and | ||||||
21 | substance,
shall be subject to the same requirements as monthly | ||||||
22 | returns. | ||||||
23 | Notwithstanding any other provision in this Act concerning | ||||||
24 | the time
within which a serviceman may file his return, in the | ||||||
25 | case of any
serviceman who ceases to engage in a kind of | ||||||
26 | business which makes him
responsible for filing returns under |
| |||||||
| |||||||
1 | this Act, such serviceman shall
file a final return under this | ||||||
2 | Act with the Department not more than 1
month after | ||||||
3 | discontinuing such business. | ||||||
4 | Where a serviceman collects the tax with respect to the | ||||||
5 | selling price of
property which he sells and the purchaser | ||||||
6 | thereafter returns such
property and the serviceman refunds the | ||||||
7 | selling price thereof to the
purchaser, such serviceman shall | ||||||
8 | also refund, to the purchaser, the tax
so collected from the | ||||||
9 | purchaser. When filing his return for the period
in which he | ||||||
10 | refunds such tax to the purchaser, the serviceman may deduct
| ||||||
11 | the amount of the tax so refunded by him to the purchaser from | ||||||
12 | any other
Service Use Tax, Service Occupation Tax, retailers' | ||||||
13 | occupation tax or
use tax which such serviceman may be required | ||||||
14 | to pay or remit to the
Department, as shown by such return, | ||||||
15 | provided that the amount of the tax
to be deducted shall | ||||||
16 | previously have been remitted to the Department by
such | ||||||
17 | serviceman. If the serviceman shall not previously have | ||||||
18 | remitted
the amount of such tax to the Department, he shall be | ||||||
19 | entitled to no
deduction hereunder upon refunding such tax to | ||||||
20 | the purchaser. | ||||||
21 | Any serviceman filing a return hereunder shall also include | ||||||
22 | the total
tax upon the selling price of tangible personal | ||||||
23 | property purchased for use
by him as an incident to a sale of | ||||||
24 | service, and such serviceman shall remit
the amount of such tax | ||||||
25 | to the Department when filing such return. | ||||||
26 | If experience indicates such action to be practicable, the |
| |||||||
| |||||||
1 | Department
may prescribe and furnish a combination or joint | ||||||
2 | return which will
enable servicemen, who are required to file | ||||||
3 | returns hereunder and also
under the Service Occupation Tax | ||||||
4 | Act, to furnish all the return
information required by both | ||||||
5 | Acts on the one form. | ||||||
6 | Where the serviceman has more than one business registered | ||||||
7 | with the
Department under separate registration hereunder, | ||||||
8 | such serviceman shall
not file each return that is due as a | ||||||
9 | single return covering all such
registered businesses, but | ||||||
10 | shall file separate returns for each such
registered business. | ||||||
11 | Beginning January 1, 1990, each month the Department shall | ||||||
12 | pay into
the State and Local Tax Reform Fund, a special fund in | ||||||
13 | the State Treasury,
the net revenue realized for the preceding | ||||||
14 | month from the 1% tax imposed under this Act. | ||||||
15 | Beginning January 1, 1990, each month the Department shall | ||||||
16 | pay into
the State and Local Sales Tax Reform Fund 20% of the | ||||||
17 | net revenue realized
for the preceding month from the 6.25% | ||||||
18 | general rate on transfers of
tangible personal property, other | ||||||
19 | than tangible personal property which is
purchased outside | ||||||
20 | Illinois at retail from a retailer and which is titled or
| ||||||
21 | registered by an agency of this State's government. | ||||||
22 | Beginning August 1, 2000, each
month the Department shall | ||||||
23 | pay into the
State and Local Sales Tax Reform Fund 100% of the | ||||||
24 | net revenue realized for the
preceding
month from the 1.25% | ||||||
25 | rate on the selling price of motor fuel and gasohol. | ||||||
26 | Beginning October 1, 2009, each month the Department shall |
| |||||||
| |||||||
1 | pay into the Capital Projects Fund an amount that is equal to | ||||||
2 | an amount estimated by the Department to represent 80% of the | ||||||
3 | net revenue realized for the preceding month from the sale of | ||||||
4 | candy, grooming and hygiene products, and soft drinks that had | ||||||
5 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
6 | are now taxed at 6.25%. | ||||||
7 | Beginning July 1, 2013, each month the Department shall pay | ||||||
8 | into the Underground Storage Tank Fund from the proceeds | ||||||
9 | collected under this Act, the Use Tax Act, the Service | ||||||
10 | Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||||||
11 | amount equal to the average monthly deficit in the Underground | ||||||
12 | Storage Tank Fund during the prior year, as certified annually | ||||||
13 | by the Illinois Environmental Protection Agency, but the total | ||||||
14 | payment into the Underground Storage Tank Fund under this Act, | ||||||
15 | the Use Tax Act, the Service Occupation Tax Act, and the | ||||||
16 | Retailers' Occupation Tax Act shall not exceed $18,000,000 in | ||||||
17 | any State fiscal year. As used in this paragraph, the "average | ||||||
18 | monthly deficit" shall be equal to the difference between the | ||||||
19 | average monthly claims for payment by the fund and the average | ||||||
20 | monthly revenues deposited into the fund, excluding payments | ||||||
21 | made pursuant to this paragraph. | ||||||
22 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
23 | received by the Department under the Use Tax Act, this Act, the | ||||||
24 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
25 | Act, each month the Department shall deposit $500,000 into the | ||||||
26 | State Crime Laboratory Fund. |
| |||||||
| |||||||
1 | Of the remainder of the moneys received by the Department | ||||||
2 | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||||||
3 | Build
Illinois Fund and (b) prior to July 1, 1989, 2.2% and on | ||||||
4 | and after July 1,
1989, 3.8% thereof shall be paid into the | ||||||
5 | Build Illinois Fund; provided,
however, that if in any fiscal | ||||||
6 | year the sum of (1) the aggregate of 2.2% or
3.8%, as the case | ||||||
7 | may be, of the moneys received by the Department and
required | ||||||
8 | to be paid into the Build Illinois Fund pursuant to Section 3 | ||||||
9 | of
the Retailers' Occupation Tax Act, Section 9 of the Use Tax | ||||||
10 | Act, Section 9
of the Service Use Tax Act, and Section 9 of the | ||||||
11 | Service Occupation Tax
Act, such Acts being hereinafter called | ||||||
12 | the "Tax Acts" and such aggregate
of 2.2% or 3.8%, as the case | ||||||
13 | may be, of moneys being hereinafter called the
"Tax Act | ||||||
14 | Amount", and (2) the amount transferred to the Build Illinois | ||||||
15 | Fund
from the State and Local Sales Tax Reform Fund shall be | ||||||
16 | less than the
Annual Specified Amount (as defined in Section 3 | ||||||
17 | of the Retailers'
Occupation Tax Act), an amount equal to the | ||||||
18 | difference shall be immediately
paid into the Build Illinois | ||||||
19 | Fund from other moneys received by the
Department pursuant to | ||||||
20 | the Tax Acts; and further provided, that if on the
last | ||||||
21 | business day of any month the sum of (1) the Tax Act Amount | ||||||
22 | required
to be deposited into the Build Illinois Bond Account | ||||||
23 | in the Build Illinois
Fund during such month and (2) the amount | ||||||
24 | transferred during such month to
the Build Illinois Fund from | ||||||
25 | the State and Local Sales Tax Reform Fund
shall have been less | ||||||
26 | than 1/12 of the Annual Specified Amount, an amount
equal to |
| |||||||
| |||||||
1 | the difference shall be immediately paid into the Build | ||||||
2 | Illinois
Fund from other moneys received by the Department | ||||||
3 | pursuant to the Tax Acts;
and, further provided, that in no | ||||||
4 | event shall the payments required under
the preceding proviso | ||||||
5 | result in aggregate payments into the Build Illinois
Fund | ||||||
6 | pursuant to this clause (b) for any fiscal year in excess of | ||||||
7 | the
greater of (i) the Tax Act Amount or (ii) the Annual | ||||||
8 | Specified Amount for
such fiscal year; and, further provided, | ||||||
9 | that the amounts payable into the
Build Illinois Fund under | ||||||
10 | this clause (b) shall be payable only until such
time as the | ||||||
11 | aggregate amount on deposit under each trust indenture securing
| ||||||
12 | Bonds issued and outstanding pursuant to the Build Illinois | ||||||
13 | Bond Act is
sufficient, taking into account any future | ||||||
14 | investment income, to fully
provide, in accordance with such | ||||||
15 | indenture, for the defeasance of or the
payment of the | ||||||
16 | principal of, premium, if any, and interest on the Bonds
| ||||||
17 | secured by such indenture and on any Bonds expected to be | ||||||
18 | issued thereafter
and all fees and costs payable with respect | ||||||
19 | thereto, all as certified by
the Director of the
Bureau of the | ||||||
20 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
21 | the last business day of
any month in which Bonds are | ||||||
22 | outstanding pursuant to the Build Illinois
Bond Act, the | ||||||
23 | aggregate of the moneys deposited in the Build Illinois Bond
| ||||||
24 | Account in the Build Illinois Fund in such month shall be less | ||||||
25 | than the
amount required to be transferred in such month from | ||||||
26 | the Build Illinois
Bond Account to the Build Illinois Bond |
| |||||||
| |||||||
1 | Retirement and Interest Fund
pursuant to Section 13 of the | ||||||
2 | Build Illinois Bond Act, an amount equal to
such deficiency | ||||||
3 | shall be immediately paid from other moneys received by the
| ||||||
4 | Department pursuant to the Tax Acts to the Build Illinois Fund; | ||||||
5 | provided,
however, that any amounts paid to the Build Illinois | ||||||
6 | Fund in any fiscal
year pursuant to this sentence shall be | ||||||
7 | deemed to constitute payments
pursuant to clause (b) of the | ||||||
8 | preceding sentence and shall reduce the
amount otherwise | ||||||
9 | payable for such fiscal year pursuant to clause (b) of the
| ||||||
10 | preceding sentence. The moneys received by the Department | ||||||
11 | pursuant to this
Act and required to be deposited into the | ||||||
12 | Build Illinois Fund are subject
to the pledge, claim and charge | ||||||
13 | set forth in Section 12 of the Build Illinois
Bond Act. | ||||||
14 | Subject to payment of amounts into the Build Illinois Fund | ||||||
15 | as provided in
the preceding paragraph or in any amendment | ||||||
16 | thereto hereafter enacted, the
following specified monthly | ||||||
17 | installment of the amount requested in the
certificate of the | ||||||
18 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||
19 | provided under Section 8.25f of the State Finance Act, but not | ||||||
20 | in
excess of the sums designated as "Total Deposit", shall be | ||||||
21 | deposited in the
aggregate from collections under Section 9 of | ||||||
22 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||
23 | 9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||
24 | Retailers' Occupation Tax Act into the McCormick Place
| ||||||
25 | Expansion Project Fund in the specified fiscal years. | ||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
25 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 | year thereafter,
one-eighth of the amount requested in the |
| |||||||
| |||||||
1 | certificate of the Chairman of
the Metropolitan Pier and | ||||||
2 | Exposition Authority for that fiscal year, less
the amount | ||||||
3 | deposited into the McCormick Place Expansion Project Fund by | ||||||
4 | the
State Treasurer in the respective month under subsection | ||||||
5 | (g) of Section 13
of the Metropolitan Pier and Exposition | ||||||
6 | Authority Act, plus cumulative
deficiencies in the deposits | ||||||
7 | required under this Section for previous
months and years, | ||||||
8 | shall be deposited into the McCormick Place Expansion
Project | ||||||
9 | Fund, until the full amount requested for the fiscal year, but | ||||||
10 | not
in excess of the amount specified above as "Total Deposit", | ||||||
11 | has been deposited. | ||||||
12 | Subject to payment of amounts into the Build Illinois Fund | ||||||
13 | and the
McCormick Place Expansion Project Fund
pursuant to the | ||||||
14 | preceding paragraphs or in any amendments thereto hereafter
| ||||||
15 | enacted, beginning July 1, 1993 and ending on September 30, | ||||||
16 | 2013, the Department shall each month pay into the
Illinois Tax | ||||||
17 | Increment Fund 0.27% of 80% of the net revenue realized for the
| ||||||
18 | preceding month from the 6.25% general rate on the selling | ||||||
19 | price of tangible
personal property. | ||||||
20 | Subject to payment of amounts into the Build Illinois Fund | ||||||
21 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
22 | preceding paragraphs or
in any
amendments thereto hereafter | ||||||
23 | enacted, beginning with the receipt of the first
report of | ||||||
24 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
25 | period, the Department shall each month pay into the Energy | ||||||
26 | Infrastructure
Fund 80% of the net revenue realized from the |
| |||||||
| |||||||
1 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
2 | that was sold to an eligible business.
For purposes of this | ||||||
3 | paragraph, the term "eligible business" means a new
electric | ||||||
4 | generating facility certified pursuant to Section 605-332 of | ||||||
5 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
6 | Civil Administrative
Code of Illinois. | ||||||
7 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
8 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
9 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
10 | the preceding paragraphs or in any amendments to this Section | ||||||
11 | hereafter enacted, beginning on the first day of the first | ||||||
12 | calendar month to occur on or after August 26, 2014 (the | ||||||
13 | effective date of Public Act 98-1098), each month, from the | ||||||
14 | collections made under Section 9 of the Use Tax Act, Section 9 | ||||||
15 | of the Service Use Tax Act, Section 9 of the Service Occupation | ||||||
16 | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, | ||||||
17 | the Department shall pay into the Tax Compliance and | ||||||
18 | Administration Fund, to be used, subject to appropriation, to | ||||||
19 | fund additional auditors and compliance personnel at the | ||||||
20 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
21 | the cash receipts collected during the preceding fiscal year by | ||||||
22 | the Audit Bureau of the Department under the Use Tax Act, the | ||||||
23 | Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
24 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
25 | and use taxes administered by the Department. | ||||||
26 | Subject to payments of amounts into the Build Illinois |
| |||||||
| |||||||
1 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
2 | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
3 | Compliance and Administration Fund as provided in this Section, | ||||||
4 | beginning on July 1, 2018 the Department shall pay each month | ||||||
5 | into the Downstate Public Transportation Fund the moneys | ||||||
6 | required to be so paid under Section 2-3 of the Downstate | ||||||
7 | Public Transportation Act. | ||||||
8 | Of the remainder of the moneys received by the Department | ||||||
9 | pursuant to this
Act, 75% thereof shall be paid into the | ||||||
10 | General Revenue Fund of the State Treasury and 25% shall be | ||||||
11 | reserved in a special account and used only for the transfer to | ||||||
12 | the Common School Fund as part of the monthly transfer from the | ||||||
13 | General Revenue Fund in accordance with Section 8a of the State | ||||||
14 | Finance Act. | ||||||
15 | As soon as possible after the first day of each month, upon | ||||||
16 | certification
of the Department of Revenue, the Comptroller | ||||||
17 | shall order transferred and
the Treasurer shall transfer from | ||||||
18 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
19 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
20 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
21 | transfer is no longer required
and shall not be made. | ||||||
22 | Net revenue realized for a month shall be the revenue | ||||||
23 | collected by the State
pursuant to this Act, less the amount | ||||||
24 | paid out during that month as refunds
to taxpayers for | ||||||
25 | overpayment of liability. | ||||||
26 | (Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; |
| |||||||
| |||||||
1 | 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff. | ||||||
2 | 8-14-18; 100-1171, eff. 1-4-19.)
| ||||||
3 | Section 20. The Service Occupation Tax Act is amended by | ||||||
4 | changing Section 9 as follows:
| ||||||
5 | (35 ILCS 115/9) (from Ch. 120, par. 439.109)
| ||||||
6 | Sec. 9. Each serviceman required or authorized to collect | ||||||
7 | the tax
herein imposed shall pay to the Department the amount | ||||||
8 | of such tax at the
time when he is required to file his return | ||||||
9 | for the period during which
such tax was collectible, less a | ||||||
10 | discount of 2.1% prior to
January 1, 1990, and 1.75% on and | ||||||
11 | after January 1, 1990 , or
$5 per calendar year, whichever is | ||||||
12 | greater , which is allowed to reimburse
the serviceman for | ||||||
13 | expenses incurred in collecting the tax, keeping
records, | ||||||
14 | preparing and filing returns, remitting the tax and supplying | ||||||
15 | data
to the Department on request. On and after January 1, 1990 | ||||||
16 | and prior to January 1, 2020, in no event shall the discount | ||||||
17 | allowed to any vendor be less than $5 in any calendar year. On | ||||||
18 | and after January 1, 2020, in no event shall the discount | ||||||
19 | allowed to any vendor be less than $5 in any calendar year or | ||||||
20 | more than $1,000 in any calendar year. The discount allowed | ||||||
21 | under this Section is allowed only for returns that are filed | ||||||
22 | in the manner required by this Act. The Department may disallow | ||||||
23 | the discount for servicemen whose certificate of registration | ||||||
24 | is revoked at the time the return is filed, but only if the |
| |||||||
| |||||||
1 | Department's decision to revoke the certificate of | ||||||
2 | registration has become final. | ||||||
3 | Where such tangible personal property is sold under a | ||||||
4 | conditional
sales contract, or under any other form of sale | ||||||
5 | wherein the payment of
the principal sum, or a part thereof, is | ||||||
6 | extended beyond the close of
the period for which the return is | ||||||
7 | filed, the serviceman, in collecting
the tax may collect, for | ||||||
8 | each tax return period, only the tax applicable
to the part of | ||||||
9 | the selling price actually received during such tax return
| ||||||
10 | period. | ||||||
11 | Except as provided hereinafter in this Section, on or | ||||||
12 | before the twentieth
day of each calendar month, such | ||||||
13 | serviceman shall file a
return for the preceding calendar month | ||||||
14 | in accordance with reasonable
rules and regulations to be | ||||||
15 | promulgated by the Department of Revenue.
Such return shall be | ||||||
16 | filed on a form prescribed by the Department and
shall contain | ||||||
17 | such information as the Department may reasonably require. On | ||||||
18 | and after January 1, 2018, with respect to servicemen whose | ||||||
19 | annual gross receipts average $20,000 or more, all returns | ||||||
20 | required to be filed pursuant to this Act shall be filed | ||||||
21 | electronically. Servicemen who demonstrate that they do not | ||||||
22 | have access to the Internet or demonstrate hardship in filing | ||||||
23 | electronically may petition the Department to waive the | ||||||
24 | electronic filing requirement. | ||||||
25 | The Department may require returns to be filed on a | ||||||
26 | quarterly basis.
If so required, a return for each calendar |
| |||||||
| |||||||
1 | quarter shall be filed on or
before the twentieth day of the | ||||||
2 | calendar month following the end of such
calendar quarter. The | ||||||
3 | taxpayer shall also file a return with the
Department for each | ||||||
4 | of the first two months of each calendar quarter, on or
before | ||||||
5 | the twentieth day of the following calendar month, stating: | ||||||
6 | 1. The name of the seller; | ||||||
7 | 2. The address of the principal place of business from | ||||||
8 | which he engages
in business as a serviceman in this State; | ||||||
9 | 3. The total amount of taxable receipts received by him | ||||||
10 | during the
preceding calendar month, including receipts | ||||||
11 | from charge and time sales,
but less all deductions allowed | ||||||
12 | by law; | ||||||
13 | 4. The amount of credit provided in Section 2d of this | ||||||
14 | Act; | ||||||
15 | 5. The amount of tax due; | ||||||
16 | 5-5. The signature of the taxpayer; and | ||||||
17 | 6. Such other reasonable information as the Department | ||||||
18 | may
require. | ||||||
19 | If a taxpayer fails to sign a return within 30 days after | ||||||
20 | the proper notice
and demand for signature by the Department, | ||||||
21 | the return shall be considered
valid and any amount shown to be | ||||||
22 | due on the return shall be deemed assessed. | ||||||
23 | Prior to October 1, 2003, and on and after September 1, | ||||||
24 | 2004 a serviceman may accept a Manufacturer's
Purchase Credit | ||||||
25 | certification
from a purchaser in satisfaction
of Service Use | ||||||
26 | Tax as provided in Section 3-70 of the
Service Use Tax Act if |
| |||||||
| |||||||
1 | the purchaser provides
the
appropriate
documentation as | ||||||
2 | required by Section 3-70 of the Service Use Tax Act.
A | ||||||
3 | Manufacturer's Purchase Credit certification, accepted prior | ||||||
4 | to October 1,
2003 or on or after September 1, 2004 by a | ||||||
5 | serviceman as
provided in Section 3-70 of the Service Use Tax | ||||||
6 | Act, may be used by that
serviceman to satisfy Service | ||||||
7 | Occupation Tax liability in the amount claimed in
the | ||||||
8 | certification, not to exceed 6.25% of the receipts subject to | ||||||
9 | tax from a
qualifying purchase. A Manufacturer's Purchase | ||||||
10 | Credit reported on any
original or amended return
filed under
| ||||||
11 | this Act after October 20, 2003 for reporting periods prior to | ||||||
12 | September 1, 2004 shall be disallowed. Manufacturer's Purchase | ||||||
13 | Credit reported on annual returns due on or after January 1, | ||||||
14 | 2005 will be disallowed for periods prior to September 1, 2004.
| ||||||
15 | No Manufacturer's
Purchase Credit may be used after September | ||||||
16 | 30, 2003 through August 31, 2004 to
satisfy any
tax liability | ||||||
17 | imposed under this Act, including any audit liability. | ||||||
18 | If the serviceman's average monthly tax liability to
the | ||||||
19 | Department does not exceed $200, the Department may authorize | ||||||
20 | his
returns to be filed on a quarter annual basis, with the | ||||||
21 | return for
January, February and March of a given year being | ||||||
22 | due by April 20 of
such year; with the return for April, May | ||||||
23 | and June of a given year being
due by July 20 of such year; with | ||||||
24 | the return for July, August and
September of a given year being | ||||||
25 | due by October 20 of such year, and with
the return for | ||||||
26 | October, November and December of a given year being due
by |
| |||||||
| |||||||
1 | January 20 of the following year. | ||||||
2 | If the serviceman's average monthly tax liability to
the | ||||||
3 | Department does not exceed $50, the Department may authorize | ||||||
4 | his
returns to be filed on an annual basis, with the return for | ||||||
5 | a given year
being due by January 20 of the following year. | ||||||
6 | Such quarter annual and annual returns, as to form and | ||||||
7 | substance,
shall be subject to the same requirements as monthly | ||||||
8 | returns. | ||||||
9 | Notwithstanding any other provision in this Act concerning | ||||||
10 | the time within
which a serviceman may file his return, in the | ||||||
11 | case of any serviceman who
ceases to engage in a kind of | ||||||
12 | business which makes him responsible for filing
returns under | ||||||
13 | this Act, such serviceman shall file a final return under this
| ||||||
14 | Act with the Department not more than 1 month after | ||||||
15 | discontinuing such
business. | ||||||
16 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
17 | monthly tax
liability of $150,000 or more shall make all | ||||||
18 | payments required by rules of the
Department by electronic | ||||||
19 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
20 | an average monthly tax liability of $100,000 or more shall make | ||||||
21 | all
payments required by rules of the Department by electronic | ||||||
22 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
23 | an average monthly tax liability
of $50,000 or more shall make | ||||||
24 | all payments required by rules of the Department
by electronic | ||||||
25 | funds transfer. Beginning October 1, 2000, a taxpayer who has
| ||||||
26 | an annual tax liability of $200,000 or more shall make all |
| |||||||
| |||||||
1 | payments required by
rules of the Department by electronic | ||||||
2 | funds transfer. The term "annual tax
liability" shall be the | ||||||
3 | sum of the taxpayer's liabilities under this Act, and
under all | ||||||
4 | other State and local occupation and use tax laws administered | ||||||
5 | by the
Department, for the immediately preceding calendar year. | ||||||
6 | The term "average
monthly tax liability" means
the sum of the | ||||||
7 | taxpayer's liabilities under this Act, and under all other | ||||||
8 | State
and local occupation and use tax laws administered by the | ||||||
9 | Department, for the
immediately preceding calendar year | ||||||
10 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
11 | a tax liability in the
amount set forth in subsection (b) of | ||||||
12 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
13 | all payments required by rules of the Department by
electronic | ||||||
14 | funds transfer. | ||||||
15 | Before August 1 of each year beginning in 1993, the | ||||||
16 | Department shall
notify all taxpayers required to make payments | ||||||
17 | by electronic funds transfer.
All taxpayers required to make | ||||||
18 | payments by electronic funds transfer shall make
those payments | ||||||
19 | for a minimum of one year beginning on October 1. | ||||||
20 | Any taxpayer not required to make payments by electronic | ||||||
21 | funds transfer may
make payments by electronic funds transfer | ||||||
22 | with the
permission of the Department. | ||||||
23 | All taxpayers required to make payment by electronic funds | ||||||
24 | transfer and
any taxpayers authorized to voluntarily make | ||||||
25 | payments by electronic funds
transfer shall make those payments | ||||||
26 | in the manner authorized by the Department. |
| |||||||
| |||||||
1 | The Department shall adopt such rules as are necessary to | ||||||
2 | effectuate a
program of electronic funds transfer and the | ||||||
3 | requirements of this Section. | ||||||
4 | Where a serviceman collects the tax with respect to the | ||||||
5 | selling price of
tangible personal property which he sells and | ||||||
6 | the purchaser thereafter returns
such tangible personal | ||||||
7 | property and the serviceman refunds the
selling price thereof | ||||||
8 | to the purchaser, such serviceman shall also refund,
to the | ||||||
9 | purchaser, the tax so collected from the purchaser. When
filing | ||||||
10 | his return for the period in which he refunds such tax to the
| ||||||
11 | purchaser, the serviceman may deduct the amount of the tax so | ||||||
12 | refunded by
him to the purchaser from any other Service | ||||||
13 | Occupation Tax, Service Use
Tax, Retailers' Occupation Tax or | ||||||
14 | Use Tax which such serviceman may be
required to pay or remit | ||||||
15 | to the Department, as shown by such return,
provided that the | ||||||
16 | amount of the tax to be deducted shall previously have
been | ||||||
17 | remitted to the Department by such serviceman. If the | ||||||
18 | serviceman shall
not previously have remitted the amount of | ||||||
19 | such tax to the Department,
he shall be entitled to no | ||||||
20 | deduction hereunder upon refunding such tax
to the purchaser. | ||||||
21 | If experience indicates such action to be practicable, the | ||||||
22 | Department
may prescribe and furnish a combination or joint | ||||||
23 | return which will
enable servicemen, who are required to file | ||||||
24 | returns
hereunder and also under the Retailers' Occupation Tax | ||||||
25 | Act, the Use
Tax Act or the Service Use Tax Act, to furnish all | ||||||
26 | the return
information required by all said Acts on the one |
| |||||||
| |||||||
1 | form. | ||||||
2 | Where the serviceman has more than one business
registered | ||||||
3 | with the Department under separate registrations hereunder,
| ||||||
4 | such serviceman shall file separate returns for each
registered | ||||||
5 | business. | ||||||
6 | Beginning January 1, 1990, each month the Department shall | ||||||
7 | pay into
the Local Government Tax Fund the revenue realized for | ||||||
8 | the
preceding month from the 1% tax imposed under this Act. | ||||||
9 | Beginning January 1, 1990, each month the Department shall | ||||||
10 | pay into
the County and Mass Transit District Fund 4% of the | ||||||
11 | revenue realized
for the preceding month from the 6.25% general | ||||||
12 | rate. | ||||||
13 | Beginning August 1, 2000, each
month the Department shall | ||||||
14 | pay into the
County and Mass Transit District Fund 20% of the | ||||||
15 | net revenue realized for the
preceding month from the 1.25% | ||||||
16 | rate on the selling price of motor fuel and
gasohol. | ||||||
17 | Beginning January 1, 1990, each month the Department shall | ||||||
18 | pay into
the Local Government Tax Fund 16% of the revenue | ||||||
19 | realized for the
preceding month from the 6.25% general rate on | ||||||
20 | transfers of
tangible personal property. | ||||||
21 | Beginning August 1, 2000, each
month the Department shall | ||||||
22 | pay into the
Local Government Tax Fund 80% of the net revenue | ||||||
23 | realized for the preceding
month from the 1.25% rate on the | ||||||
24 | selling price of motor fuel and gasohol. | ||||||
25 | Beginning October 1, 2009, each month the Department shall | ||||||
26 | pay into the Capital Projects Fund an amount that is equal to |
| |||||||
| |||||||
1 | an amount estimated by the Department to represent 80% of the | ||||||
2 | net revenue realized for the preceding month from the sale of | ||||||
3 | candy, grooming and hygiene products, and soft drinks that had | ||||||
4 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
5 | are now taxed at 6.25%. | ||||||
6 | Beginning July 1, 2013, each month the Department shall pay | ||||||
7 | into the Underground Storage Tank Fund from the proceeds | ||||||
8 | collected under this Act, the Use Tax Act, the Service Use Tax | ||||||
9 | Act, and the Retailers' Occupation Tax Act an amount equal to | ||||||
10 | the average monthly deficit in the Underground Storage Tank | ||||||
11 | Fund during the prior year, as certified annually by the | ||||||
12 | Illinois Environmental Protection Agency, but the total | ||||||
13 | payment into the Underground Storage Tank Fund under this Act, | ||||||
14 | the Use Tax Act, the Service Use Tax Act, and the Retailers' | ||||||
15 | Occupation Tax Act shall not exceed $18,000,000 in any State | ||||||
16 | fiscal year. As used in this paragraph, the "average monthly | ||||||
17 | deficit" shall be equal to the difference between the average | ||||||
18 | monthly claims for payment by the fund and the average monthly | ||||||
19 | revenues deposited into the fund, excluding payments made | ||||||
20 | pursuant to this paragraph. | ||||||
21 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
22 | received by the Department under the Use Tax Act, the Service | ||||||
23 | Use Tax Act, this Act, and the Retailers' Occupation Tax Act, | ||||||
24 | each month the Department shall deposit $500,000 into the State | ||||||
25 | Crime Laboratory Fund. | ||||||
26 | Of the remainder of the moneys received by the Department |
| |||||||
| |||||||
1 | pursuant to
this Act, (a) 1.75% thereof shall be paid into the | ||||||
2 | Build Illinois Fund and
(b) prior to July 1, 1989, 2.2% and on | ||||||
3 | and after July 1, 1989, 3.8% thereof
shall be paid into the | ||||||
4 | Build Illinois Fund; provided, however, that if in
any fiscal | ||||||
5 | year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
| ||||||
6 | may be, of the moneys received by the Department and required | ||||||
7 | to be paid
into the Build Illinois Fund pursuant to Section 3 | ||||||
8 | of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax | ||||||
9 | Act, Section 9 of the Service
Use Tax Act, and Section 9 of the | ||||||
10 | Service Occupation Tax Act, such Acts
being hereinafter called | ||||||
11 | the "Tax Acts" and such aggregate of 2.2% or 3.8%,
as the case | ||||||
12 | may be, of moneys being hereinafter called the "Tax Act
| ||||||
13 | Amount", and (2) the amount transferred to the Build Illinois | ||||||
14 | Fund from the
State and Local Sales Tax Reform Fund shall be | ||||||
15 | less than the Annual
Specified Amount (as defined in Section 3 | ||||||
16 | of the Retailers' Occupation Tax
Act), an amount equal to the | ||||||
17 | difference shall be immediately paid into the
Build Illinois | ||||||
18 | Fund from other moneys received by the Department pursuant
to | ||||||
19 | the Tax Acts; and further provided, that if on the last | ||||||
20 | business day of
any month the sum of (1) the Tax Act Amount | ||||||
21 | required to be deposited into
the Build Illinois Account in the | ||||||
22 | Build Illinois Fund during such month and
(2) the amount | ||||||
23 | transferred during such month to the Build Illinois Fund
from | ||||||
24 | the State and Local Sales Tax Reform Fund shall have been less | ||||||
25 | than
1/12 of the Annual Specified Amount, an amount equal to | ||||||
26 | the difference
shall be immediately paid into the Build |
| |||||||
| |||||||
1 | Illinois Fund from other moneys
received by the Department | ||||||
2 | pursuant to the Tax Acts; and, further provided,
that in no | ||||||
3 | event shall the payments required under the preceding proviso
| ||||||
4 | result in aggregate payments into the Build Illinois Fund | ||||||
5 | pursuant to this
clause (b) for any fiscal year in excess of | ||||||
6 | the greater of (i) the Tax Act
Amount or (ii) the Annual | ||||||
7 | Specified Amount for such fiscal year; and,
further provided, | ||||||
8 | that the amounts payable into the Build Illinois Fund
under | ||||||
9 | this clause (b) shall be payable only until such time as the
| ||||||
10 | aggregate amount on deposit under each trust indenture securing | ||||||
11 | Bonds
issued and outstanding pursuant to the Build Illinois | ||||||
12 | Bond Act is
sufficient, taking into account any future | ||||||
13 | investment income, to fully
provide, in accordance with such | ||||||
14 | indenture, for the defeasance of or the
payment of the | ||||||
15 | principal of, premium, if any, and interest on the Bonds
| ||||||
16 | secured by such indenture and on any Bonds expected to be | ||||||
17 | issued thereafter
and all fees and costs payable with respect | ||||||
18 | thereto, all as certified by
the Director of the
Bureau of the | ||||||
19 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
20 | the last business day of
any month in which Bonds are | ||||||
21 | outstanding pursuant to the Build Illinois
Bond Act, the | ||||||
22 | aggregate of the moneys deposited
in the Build Illinois Bond | ||||||
23 | Account in the Build Illinois Fund in such month
shall be less | ||||||
24 | than the amount required to be transferred in such month from
| ||||||
25 | the Build Illinois Bond Account to the Build Illinois Bond | ||||||
26 | Retirement and
Interest Fund pursuant to Section 13 of the |
| |||||||
| |||||||
1 | Build Illinois Bond Act, an
amount equal to such deficiency | ||||||
2 | shall be immediately paid
from other moneys received by the | ||||||
3 | Department pursuant to the Tax Acts
to the Build Illinois Fund; | ||||||
4 | provided, however, that any amounts paid to the
Build Illinois | ||||||
5 | Fund in any fiscal year pursuant to this sentence shall be
| ||||||
6 | deemed to constitute payments pursuant to clause (b) of the | ||||||
7 | preceding
sentence and shall reduce the amount otherwise | ||||||
8 | payable for such fiscal year
pursuant to clause (b) of the | ||||||
9 | preceding sentence. The moneys received by
the Department | ||||||
10 | pursuant to this Act and required to be deposited into the
| ||||||
11 | Build Illinois Fund are subject to the pledge, claim and charge | ||||||
12 | set forth
in Section 12 of the Build Illinois Bond Act. | ||||||
13 | Subject to payment of amounts into the Build Illinois Fund | ||||||
14 | as provided in
the preceding paragraph or in any amendment | ||||||
15 | thereto hereafter enacted, the
following specified monthly | ||||||
16 | installment of the amount requested in the
certificate of the | ||||||
17 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||
18 | provided under Section 8.25f of the State Finance Act, but not | ||||||
19 | in
excess of the sums designated as "Total Deposit", shall be | ||||||
20 | deposited in the
aggregate from collections under Section 9 of | ||||||
21 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||
22 | 9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||
23 | Retailers' Occupation Tax Act into the McCormick Place
| ||||||
24 | Expansion Project Fund in the specified fiscal years. | ||||||
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
23 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
24 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
25 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 | Exposition Authority for that fiscal year, less
the amount |
| |||||||
| |||||||
1 | deposited into the McCormick Place Expansion Project Fund by | ||||||
2 | the
State Treasurer in the respective month under subsection | ||||||
3 | (g) of Section 13
of the Metropolitan Pier and Exposition | ||||||
4 | Authority Act, plus cumulative
deficiencies in the deposits | ||||||
5 | required under this Section for previous
months and years, | ||||||
6 | shall be deposited into the McCormick Place Expansion
Project | ||||||
7 | Fund, until the full amount requested for the fiscal year, but | ||||||
8 | not
in excess of the amount specified above as "Total Deposit", | ||||||
9 | has been deposited. | ||||||
10 | Subject to payment of amounts into the Build Illinois Fund | ||||||
11 | and the
McCormick
Place Expansion Project Fund
pursuant to the | ||||||
12 | preceding paragraphs or in any amendments thereto hereafter
| ||||||
13 | enacted, beginning July 1, 1993 and ending on September 30, | ||||||
14 | 2013, the Department shall each month pay into the
Illinois Tax | ||||||
15 | Increment Fund 0.27% of 80% of the net revenue realized for the
| ||||||
16 | preceding month from the 6.25% general rate on the selling | ||||||
17 | price of tangible
personal property. | ||||||
18 | Subject to payment of amounts into the Build Illinois Fund | ||||||
19 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
20 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
21 | enacted, beginning with the receipt of the first
report of | ||||||
22 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
23 | period, the Department shall each month pay into the Energy | ||||||
24 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
25 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
26 | that was sold to an eligible business.
For purposes of this |
| |||||||
| |||||||
1 | paragraph, the term "eligible business" means a new
electric | ||||||
2 | generating facility certified pursuant to Section 605-332 of | ||||||
3 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
4 | Civil Administrative
Code of Illinois. | ||||||
5 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
6 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
7 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
8 | the preceding paragraphs or in any amendments to this Section | ||||||
9 | hereafter enacted, beginning on the first day of the first | ||||||
10 | calendar month to occur on or after August 26, 2014 (the | ||||||
11 | effective date of Public Act 98-1098), each month, from the | ||||||
12 | collections made under Section 9 of the Use Tax Act, Section 9 | ||||||
13 | of the Service Use Tax Act, Section 9 of the Service Occupation | ||||||
14 | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, | ||||||
15 | the Department shall pay into the Tax Compliance and | ||||||
16 | Administration Fund, to be used, subject to appropriation, to | ||||||
17 | fund additional auditors and compliance personnel at the | ||||||
18 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
19 | the cash receipts collected during the preceding fiscal year by | ||||||
20 | the Audit Bureau of the Department under the Use Tax Act, the | ||||||
21 | Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
22 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
23 | and use taxes administered by the Department. | ||||||
24 | Subject to payments of amounts into the Build Illinois | ||||||
25 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
26 | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax |
| |||||||
| |||||||
1 | Compliance and Administration Fund as provided in this Section, | ||||||
2 | beginning on July 1, 2018 the Department shall pay each month | ||||||
3 | into the Downstate Public Transportation Fund the moneys | ||||||
4 | required to be so paid under Section 2-3 of the Downstate | ||||||
5 | Public Transportation Act. | ||||||
6 | Of the remainder of the moneys received by the Department | ||||||
7 | pursuant to this
Act, 75% shall be paid into the General | ||||||
8 | Revenue Fund of the State Treasury and 25% shall be reserved in | ||||||
9 | a special account and used only for the transfer to the Common | ||||||
10 | School Fund as part of the monthly transfer from the General | ||||||
11 | Revenue Fund in accordance with Section 8a of the State Finance | ||||||
12 | Act. | ||||||
13 | The Department may, upon separate written notice to a | ||||||
14 | taxpayer,
require the taxpayer to prepare and file with the | ||||||
15 | Department on a form
prescribed by the Department within not | ||||||
16 | less than 60 days after receipt
of the notice an annual | ||||||
17 | information return for the tax year specified in
the notice. | ||||||
18 | Such annual return to the Department shall include a
statement | ||||||
19 | of gross receipts as shown by the taxpayer's last Federal | ||||||
20 | income
tax return. If the total receipts of the business as | ||||||
21 | reported in the
Federal income tax return do not agree with the | ||||||
22 | gross receipts reported to
the Department of Revenue for the | ||||||
23 | same period, the taxpayer shall attach
to his annual return a | ||||||
24 | schedule showing a reconciliation of the 2
amounts and the | ||||||
25 | reasons for the difference. The taxpayer's annual
return to the | ||||||
26 | Department shall also disclose the cost of goods sold by
the |
| |||||||
| |||||||
1 | taxpayer during the year covered by such return, opening and | ||||||
2 | closing
inventories of such goods for such year, cost of goods | ||||||
3 | used from stock
or taken from stock and given away by the | ||||||
4 | taxpayer during such year, pay
roll information of the | ||||||
5 | taxpayer's business during such year and any
additional | ||||||
6 | reasonable information which the Department deems would be
| ||||||
7 | helpful in determining the accuracy of the monthly, quarterly | ||||||
8 | or annual
returns filed by such taxpayer as hereinbefore | ||||||
9 | provided for in this
Section. | ||||||
10 | If the annual information return required by this Section | ||||||
11 | is not
filed when and as required, the taxpayer shall be liable | ||||||
12 | as follows: | ||||||
13 | (i) Until January 1, 1994, the taxpayer shall be liable
| ||||||
14 | for a penalty equal to 1/6 of 1% of the tax due from such | ||||||
15 | taxpayer
under this Act during the period to be covered by | ||||||
16 | the annual return
for each month or fraction of a month | ||||||
17 | until such return is filed as
required, the penalty to be | ||||||
18 | assessed and collected in the same manner
as any other | ||||||
19 | penalty provided for in this Act. | ||||||
20 | (ii) On and after January 1, 1994, the taxpayer shall | ||||||
21 | be liable for a
penalty as described in Section 3-4 of the | ||||||
22 | Uniform Penalty and Interest Act. | ||||||
23 | The chief executive officer, proprietor, owner or highest | ||||||
24 | ranking
manager shall sign the annual return to certify the | ||||||
25 | accuracy of the
information contained therein. Any person who | ||||||
26 | willfully signs the
annual return containing false or |
| |||||||
| |||||||
1 | inaccurate information shall be guilty
of perjury and punished | ||||||
2 | accordingly. The annual return form prescribed
by the | ||||||
3 | Department shall include a warning that the person signing the
| ||||||
4 | return may be liable for perjury. | ||||||
5 | The foregoing portion of this Section concerning the filing | ||||||
6 | of an
annual information return shall not apply to a serviceman | ||||||
7 | who is not
required to file an income tax return with the | ||||||
8 | United States Government. | ||||||
9 | As soon as possible after the first day of each month, upon | ||||||
10 | certification
of the Department of Revenue, the Comptroller | ||||||
11 | shall order transferred and
the Treasurer shall transfer from | ||||||
12 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
13 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
14 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
15 | transfer is no longer required
and shall not be made. | ||||||
16 | Net revenue realized for a month shall be the revenue | ||||||
17 | collected by the State
pursuant to this Act, less the amount | ||||||
18 | paid out during that month as
refunds to taxpayers for | ||||||
19 | overpayment of liability. | ||||||
20 | For greater simplicity of administration, it shall be | ||||||
21 | permissible for
manufacturers, importers and wholesalers whose | ||||||
22 | products are sold by numerous
servicemen in Illinois, and who | ||||||
23 | wish to do so, to
assume the responsibility for accounting and | ||||||
24 | paying to the Department
all tax accruing under this Act with | ||||||
25 | respect to such sales, if the
servicemen who are affected do | ||||||
26 | not make written objection to the
Department to this |
| |||||||
| |||||||
1 | arrangement. | ||||||
2 | (Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; | ||||||
3 | 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff. | ||||||
4 | 8-14-18; 100-1171, eff. 1-4-19.)
| ||||||
5 | Section 25. The Retailers' Occupation Tax Act is amended by | ||||||
6 | changing Section 3 as follows:
| ||||||
7 | (35 ILCS 120/3) (from Ch. 120, par. 442)
| ||||||
8 | Sec. 3. Except as provided in this Section, on or before | ||||||
9 | the twentieth
day of each calendar month, every person engaged | ||||||
10 | in the business of
selling tangible personal property at retail | ||||||
11 | in this State during the
preceding calendar month shall file a | ||||||
12 | return with the Department, stating: | ||||||
13 | 1. The name of the seller; | ||||||
14 | 2. His residence address and the address of his | ||||||
15 | principal place of
business and the address of the | ||||||
16 | principal place of business (if that is
a different | ||||||
17 | address) from which he engages in the business of selling
| ||||||
18 | tangible personal property at retail in this State; | ||||||
19 | 3. Total amount of receipts received by him during the | ||||||
20 | preceding
calendar month or quarter, as the case may be, | ||||||
21 | from sales of tangible
personal property, and from services | ||||||
22 | furnished, by him during such
preceding calendar month or | ||||||
23 | quarter; | ||||||
24 | 4. Total amount received by him during the preceding |
| |||||||
| |||||||
1 | calendar month or
quarter on charge and time sales of | ||||||
2 | tangible personal property, and from
services furnished, | ||||||
3 | by him prior to the month or quarter for which the return
| ||||||
4 | is filed; | ||||||
5 | 5. Deductions allowed by law; | ||||||
6 | 6. Gross receipts which were received by him during the | ||||||
7 | preceding
calendar month or quarter and upon the basis of | ||||||
8 | which the tax is imposed; | ||||||
9 | 7. The amount of credit provided in Section 2d of this | ||||||
10 | Act; | ||||||
11 | 8. The amount of tax due; | ||||||
12 | 9. The signature of the taxpayer; and | ||||||
13 | 10. Such other reasonable information as the | ||||||
14 | Department may require. | ||||||
15 | On and after January 1, 2018, except for returns for motor | ||||||
16 | vehicles, watercraft, aircraft, and trailers that are required | ||||||
17 | to be registered with an agency of this State, with respect to | ||||||
18 | retailers whose annual gross receipts average $20,000 or more, | ||||||
19 | all returns required to be filed pursuant to this Act shall be | ||||||
20 | filed electronically. Retailers who demonstrate that they do | ||||||
21 | not have access to the Internet or demonstrate hardship in | ||||||
22 | filing electronically may petition the Department to waive the | ||||||
23 | electronic filing requirement. | ||||||
24 | If a taxpayer fails to sign a return within 30 days after | ||||||
25 | the proper notice
and demand for signature by the Department, | ||||||
26 | the return shall be considered
valid and any amount shown to be |
| |||||||
| |||||||
1 | due on the return shall be deemed assessed. | ||||||
2 | Each return shall be accompanied by the statement of | ||||||
3 | prepaid tax issued
pursuant to Section 2e for which credit is | ||||||
4 | claimed. | ||||||
5 | Prior to October 1, 2003, and on and after September 1, | ||||||
6 | 2004 a retailer may accept a Manufacturer's Purchase
Credit
| ||||||
7 | certification from a purchaser in satisfaction of Use Tax
as | ||||||
8 | provided in Section 3-85 of the Use Tax Act if the purchaser | ||||||
9 | provides the
appropriate documentation as required by Section | ||||||
10 | 3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
| ||||||
11 | certification, accepted by a retailer prior to October 1, 2003 | ||||||
12 | and on and after September 1, 2004 as provided
in
Section 3-85 | ||||||
13 | of the Use Tax Act, may be used by that retailer to
satisfy | ||||||
14 | Retailers' Occupation Tax liability in the amount claimed in
| ||||||
15 | the certification, not to exceed 6.25% of the receipts
subject | ||||||
16 | to tax from a qualifying purchase. A Manufacturer's Purchase | ||||||
17 | Credit
reported on any original or amended return
filed under
| ||||||
18 | this Act after October 20, 2003 for reporting periods prior to | ||||||
19 | September 1, 2004 shall be disallowed. Manufacturer's | ||||||
20 | Purchaser Credit reported on annual returns due on or after | ||||||
21 | January 1, 2005 will be disallowed for periods prior to | ||||||
22 | September 1, 2004. No Manufacturer's
Purchase Credit may be | ||||||
23 | used after September 30, 2003 through August 31, 2004 to
| ||||||
24 | satisfy any
tax liability imposed under this Act, including any | ||||||
25 | audit liability. | ||||||
26 | The Department may require returns to be filed on a |
| |||||||
| |||||||
1 | quarterly basis.
If so required, a return for each calendar | ||||||
2 | quarter shall be filed on or
before the twentieth day of the | ||||||
3 | calendar month following the end of such
calendar quarter. The | ||||||
4 | taxpayer shall also file a return with the
Department for each | ||||||
5 | of the first two months of each calendar quarter, on or
before | ||||||
6 | the twentieth day of the following calendar month, stating: | ||||||
7 | 1. The name of the seller; | ||||||
8 | 2. The address of the principal place of business from | ||||||
9 | which he engages
in the business of selling tangible | ||||||
10 | personal property at retail in this State; | ||||||
11 | 3. The total amount of taxable receipts received by him | ||||||
12 | during the
preceding calendar month from sales of tangible | ||||||
13 | personal property by him
during such preceding calendar | ||||||
14 | month, including receipts from charge and
time sales, but | ||||||
15 | less all deductions allowed by law; | ||||||
16 | 4. The amount of credit provided in Section 2d of this | ||||||
17 | Act; | ||||||
18 | 5. The amount of tax due; and | ||||||
19 | 6. Such other reasonable information as the Department | ||||||
20 | may
require. | ||||||
21 | Beginning on October 1, 2003, any person who is not a | ||||||
22 | licensed
distributor, importing distributor, or manufacturer, | ||||||
23 | as defined in the Liquor
Control Act of 1934, but is engaged in | ||||||
24 | the business of
selling, at retail, alcoholic liquor
shall file | ||||||
25 | a statement with the Department of Revenue, in a format
and at | ||||||
26 | a time prescribed by the Department, showing the total amount |
| |||||||
| |||||||
1 | paid for
alcoholic liquor purchased during the preceding month | ||||||
2 | and such other
information as is reasonably required by the | ||||||
3 | Department.
The Department may adopt rules to require
that this | ||||||
4 | statement be filed in an electronic or telephonic format. Such | ||||||
5 | rules
may provide for exceptions from the filing requirements | ||||||
6 | of this paragraph. For
the
purposes of this
paragraph, the term | ||||||
7 | "alcoholic liquor" shall have the meaning prescribed in the
| ||||||
8 | Liquor Control Act of 1934. | ||||||
9 | Beginning on October 1, 2003, every distributor, importing | ||||||
10 | distributor, and
manufacturer of alcoholic liquor as defined in | ||||||
11 | the Liquor Control Act of 1934,
shall file a
statement with the | ||||||
12 | Department of Revenue, no later than the 10th day of the
month | ||||||
13 | for the
preceding month during which transactions occurred, by | ||||||
14 | electronic means,
showing the
total amount of gross receipts | ||||||
15 | from the sale of alcoholic liquor sold or
distributed during
| ||||||
16 | the preceding month to purchasers; identifying the purchaser to | ||||||
17 | whom it was
sold or
distributed; the purchaser's tax | ||||||
18 | registration number; and such other
information
reasonably | ||||||
19 | required by the Department. A distributor, importing | ||||||
20 | distributor, or manufacturer of alcoholic liquor must | ||||||
21 | personally deliver, mail, or provide by electronic means to | ||||||
22 | each retailer listed on the monthly statement a report | ||||||
23 | containing a cumulative total of that distributor's, importing | ||||||
24 | distributor's, or manufacturer's total sales of alcoholic | ||||||
25 | liquor to that retailer no later than the 10th day of the month | ||||||
26 | for the preceding month during which the transaction occurred. |
| |||||||
| |||||||
1 | The distributor, importing distributor, or manufacturer shall | ||||||
2 | notify the retailer as to the method by which the distributor, | ||||||
3 | importing distributor, or manufacturer will provide the sales | ||||||
4 | information. If the retailer is unable to receive the sales | ||||||
5 | information by electronic means, the distributor, importing | ||||||
6 | distributor, or manufacturer shall furnish the sales | ||||||
7 | information by personal delivery or by mail. For purposes of | ||||||
8 | this paragraph, the term "electronic means" includes, but is | ||||||
9 | not limited to, the use of a secure Internet website, e-mail, | ||||||
10 | or facsimile. | ||||||
11 | If a total amount of less than $1 is payable, refundable or | ||||||
12 | creditable,
such amount shall be disregarded if it is less than | ||||||
13 | 50 cents and shall be
increased to $1 if it is 50 cents or more. | ||||||
14 | Beginning October 1, 1993,
a taxpayer who has an average | ||||||
15 | monthly tax liability of $150,000 or more shall
make all | ||||||
16 | payments required by rules of the
Department by electronic | ||||||
17 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
18 | an average monthly tax liability of $100,000 or more shall make | ||||||
19 | all
payments required by rules of the Department by electronic | ||||||
20 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
21 | an average monthly tax liability
of $50,000 or more shall make | ||||||
22 | all
payments required by rules of the Department by electronic | ||||||
23 | funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||||||
24 | an annual tax liability of
$200,000 or more shall make all | ||||||
25 | payments required by rules of the Department by
electronic | ||||||
26 | funds transfer. The term "annual tax liability" shall be the |
| |||||||
| |||||||
1 | sum of
the taxpayer's liabilities under this Act, and under all | ||||||
2 | other State and local
occupation and use tax laws administered | ||||||
3 | by the Department, for the immediately
preceding calendar year.
| ||||||
4 | The term "average monthly tax liability" shall be the sum of | ||||||
5 | the
taxpayer's liabilities under this
Act, and under all other | ||||||
6 | State and local occupation and use tax
laws administered by the | ||||||
7 | Department, for the immediately preceding calendar
year | ||||||
8 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
9 | a tax liability in the
amount set forth in subsection (b) of | ||||||
10 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
11 | all payments required by rules of the Department by
electronic | ||||||
12 | funds transfer. | ||||||
13 | Before August 1 of each year beginning in 1993, the | ||||||
14 | Department shall
notify all taxpayers required to make payments | ||||||
15 | by electronic funds
transfer. All taxpayers
required to make | ||||||
16 | payments by electronic funds transfer shall make those
payments | ||||||
17 | for
a minimum of one year beginning on October 1. | ||||||
18 | Any taxpayer not required to make payments by electronic | ||||||
19 | funds transfer may
make payments by electronic funds transfer | ||||||
20 | with
the permission of the Department. | ||||||
21 | All taxpayers required to make payment by electronic funds | ||||||
22 | transfer and
any taxpayers authorized to voluntarily make | ||||||
23 | payments by electronic funds
transfer shall make those payments | ||||||
24 | in the manner authorized by the Department. | ||||||
25 | The Department shall adopt such rules as are necessary to | ||||||
26 | effectuate a
program of electronic funds transfer and the |
| |||||||
| |||||||
1 | requirements of this Section. | ||||||
2 | Any amount which is required to be shown or reported on any | ||||||
3 | return or
other document under this Act shall, if such amount | ||||||
4 | is not a whole-dollar
amount, be increased to the nearest | ||||||
5 | whole-dollar amount in any case where
the fractional part of a | ||||||
6 | dollar is 50 cents or more, and decreased to the
nearest | ||||||
7 | whole-dollar amount where the fractional part of a dollar is | ||||||
8 | less
than 50 cents. | ||||||
9 | If the retailer is otherwise required to file a monthly | ||||||
10 | return and if the
retailer's average monthly tax liability to | ||||||
11 | the Department does not exceed
$200, the Department may | ||||||
12 | authorize his returns to be filed on a quarter
annual basis, | ||||||
13 | with the return for January, February and March of a given
year | ||||||
14 | being due by April 20 of such year; with the return for April, | ||||||
15 | May and
June of a given year being due by July 20 of such year; | ||||||
16 | with the return for
July, August and September of a given year | ||||||
17 | being due by October 20 of such
year, and with the return for | ||||||
18 | October, November and December of a given
year being due by | ||||||
19 | January 20 of the following year. | ||||||
20 | If the retailer is otherwise required to file a monthly or | ||||||
21 | quarterly
return and if the retailer's average monthly tax | ||||||
22 | liability with the
Department does not exceed $50, the | ||||||
23 | Department may authorize his returns to
be filed on an annual | ||||||
24 | basis, with the return for a given year being due by
January 20 | ||||||
25 | of the following year. | ||||||
26 | Such quarter annual and annual returns, as to form and |
| |||||||
| |||||||
1 | substance,
shall be subject to the same requirements as monthly | ||||||
2 | returns. | ||||||
3 | Notwithstanding any other provision in this Act concerning | ||||||
4 | the time
within which a retailer may file his return, in the | ||||||
5 | case of any retailer
who ceases to engage in a kind of business | ||||||
6 | which makes him responsible
for filing returns under this Act, | ||||||
7 | such retailer shall file a final
return under this Act with the | ||||||
8 | Department not more than one month after
discontinuing such | ||||||
9 | business. | ||||||
10 | Where the same person has more than one business registered | ||||||
11 | with the
Department under separate registrations under this | ||||||
12 | Act, such person may
not file each return that is due as a | ||||||
13 | single return covering all such
registered businesses, but | ||||||
14 | shall file separate returns for each such
registered business. | ||||||
15 | In addition, with respect to motor vehicles, watercraft,
| ||||||
16 | aircraft, and trailers that are required to be registered with | ||||||
17 | an agency of
this State, except as otherwise provided in this | ||||||
18 | Section, every
retailer selling this kind of tangible personal | ||||||
19 | property shall file,
with the Department, upon a form to be | ||||||
20 | prescribed and supplied by the
Department, a separate return | ||||||
21 | for each such item of tangible personal
property which the | ||||||
22 | retailer sells, except that if, in the same
transaction, (i) a | ||||||
23 | retailer of aircraft, watercraft, motor vehicles or
trailers | ||||||
24 | transfers more than one aircraft, watercraft, motor
vehicle or | ||||||
25 | trailer to another aircraft, watercraft, motor vehicle
| ||||||
26 | retailer or trailer retailer for the purpose of resale
or (ii) |
| |||||||
| |||||||
1 | a retailer of aircraft, watercraft, motor vehicles, or trailers
| ||||||
2 | transfers more than one aircraft, watercraft, motor vehicle, or | ||||||
3 | trailer to a
purchaser for use as a qualifying rolling stock as | ||||||
4 | provided in Section 2-5 of
this Act, then
that seller may | ||||||
5 | report the transfer of all aircraft,
watercraft, motor vehicles | ||||||
6 | or trailers involved in that transaction to the
Department on | ||||||
7 | the same uniform invoice-transaction reporting return form. | ||||||
8 | For
purposes of this Section, "watercraft" means a Class 2, | ||||||
9 | Class 3, or Class 4
watercraft as defined in Section 3-2 of the | ||||||
10 | Boat Registration and Safety Act, a
personal watercraft, or any | ||||||
11 | boat equipped with an inboard motor. | ||||||
12 | In addition, with respect to motor vehicles, watercraft, | ||||||
13 | aircraft, and trailers that are required to be registered with | ||||||
14 | an agency of this State, every person who is engaged in the | ||||||
15 | business of leasing or renting such items and who, in | ||||||
16 | connection with such business, sells any such item to a | ||||||
17 | retailer for the purpose of resale is, notwithstanding any | ||||||
18 | other provision of this Section to the contrary, authorized to | ||||||
19 | meet the return-filing requirement of this Act by reporting the | ||||||
20 | transfer of all the aircraft, watercraft, motor vehicles, or | ||||||
21 | trailers transferred for resale during a month to the | ||||||
22 | Department on the same uniform invoice-transaction reporting | ||||||
23 | return form on or before the 20th of the month following the | ||||||
24 | month in which the transfer takes place. Notwithstanding any | ||||||
25 | other provision of this Act to the contrary, all returns filed | ||||||
26 | under this paragraph must be filed by electronic means in the |
| |||||||
| |||||||
1 | manner and form as required by the Department. | ||||||
2 | Any retailer who sells only motor vehicles, watercraft,
| ||||||
3 | aircraft, or trailers that are required to be registered with | ||||||
4 | an agency of
this State, so that all
retailers' occupation tax | ||||||
5 | liability is required to be reported, and is
reported, on such | ||||||
6 | transaction reporting returns and who is not otherwise
required | ||||||
7 | to file monthly or quarterly returns, need not file monthly or
| ||||||
8 | quarterly returns. However, those retailers shall be required | ||||||
9 | to
file returns on an annual basis. | ||||||
10 | The transaction reporting return, in the case of motor | ||||||
11 | vehicles
or trailers that are required to be registered with an | ||||||
12 | agency of this
State, shall
be the same document as the Uniform | ||||||
13 | Invoice referred to in Section 5-402
of the Illinois Vehicle | ||||||
14 | Code and must show the name and address of the
seller; the name | ||||||
15 | and address of the purchaser; the amount of the selling
price | ||||||
16 | including the amount allowed by the retailer for traded-in
| ||||||
17 | property, if any; the amount allowed by the retailer for the | ||||||
18 | traded-in
tangible personal property, if any, to the extent to | ||||||
19 | which Section 1 of
this Act allows an exemption for the value | ||||||
20 | of traded-in property; the
balance payable after deducting such | ||||||
21 | trade-in allowance from the total
selling price; the amount of | ||||||
22 | tax due from the retailer with respect to
such transaction; the | ||||||
23 | amount of tax collected from the purchaser by the
retailer on | ||||||
24 | such transaction (or satisfactory evidence that such tax is
not | ||||||
25 | due in that particular instance, if that is claimed to be the | ||||||
26 | fact);
the place and date of the sale; a sufficient |
| |||||||
| |||||||
1 | identification of the
property sold; such other information as | ||||||
2 | is required in Section 5-402 of
the Illinois Vehicle Code, and | ||||||
3 | such other information as the Department
may reasonably | ||||||
4 | require. | ||||||
5 | The transaction reporting return in the case of watercraft
| ||||||
6 | or aircraft must show
the name and address of the seller; the | ||||||
7 | name and address of the
purchaser; the amount of the selling | ||||||
8 | price including the amount allowed
by the retailer for | ||||||
9 | traded-in property, if any; the amount allowed by
the retailer | ||||||
10 | for the traded-in tangible personal property, if any, to
the | ||||||
11 | extent to which Section 1 of this Act allows an exemption for | ||||||
12 | the
value of traded-in property; the balance payable after | ||||||
13 | deducting such
trade-in allowance from the total selling price; | ||||||
14 | the amount of tax due
from the retailer with respect to such | ||||||
15 | transaction; the amount of tax
collected from the purchaser by | ||||||
16 | the retailer on such transaction (or
satisfactory evidence that | ||||||
17 | such tax is not due in that particular
instance, if that is | ||||||
18 | claimed to be the fact); the place and date of the
sale, a | ||||||
19 | sufficient identification of the property sold, and such other
| ||||||
20 | information as the Department may reasonably require. | ||||||
21 | Such transaction reporting return shall be filed not later | ||||||
22 | than 20
days after the day of delivery of the item that is | ||||||
23 | being sold, but may
be filed by the retailer at any time sooner | ||||||
24 | than that if he chooses to
do so. The transaction reporting | ||||||
25 | return and tax remittance or proof of
exemption from the | ||||||
26 | Illinois use tax may be transmitted to the Department
by way of |
| |||||||
| |||||||
1 | the State agency with which, or State officer with whom the
| ||||||
2 | tangible personal property must be titled or registered (if | ||||||
3 | titling or
registration is required) if the Department and such | ||||||
4 | agency or State
officer determine that this procedure will | ||||||
5 | expedite the processing of
applications for title or | ||||||
6 | registration. | ||||||
7 | With each such transaction reporting return, the retailer | ||||||
8 | shall remit
the proper amount of tax due (or shall submit | ||||||
9 | satisfactory evidence that
the sale is not taxable if that is | ||||||
10 | the case), to the Department or its
agents, whereupon the | ||||||
11 | Department shall issue, in the purchaser's name, a
use tax | ||||||
12 | receipt (or a certificate of exemption if the Department is
| ||||||
13 | satisfied that the particular sale is tax exempt) which such | ||||||
14 | purchaser
may submit to the agency with which, or State officer | ||||||
15 | with whom, he must
title or register the tangible personal | ||||||
16 | property that is involved (if
titling or registration is | ||||||
17 | required) in support of such purchaser's
application for an | ||||||
18 | Illinois certificate or other evidence of title or
registration | ||||||
19 | to such tangible personal property. | ||||||
20 | No retailer's failure or refusal to remit tax under this | ||||||
21 | Act
precludes a user, who has paid the proper tax to the | ||||||
22 | retailer, from
obtaining his certificate of title or other | ||||||
23 | evidence of title or
registration (if titling or registration | ||||||
24 | is required) upon satisfying
the Department that such user has | ||||||
25 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
26 | Department shall adopt appropriate rules to carry out
the |
| |||||||
| |||||||
1 | mandate of this paragraph. | ||||||
2 | If the user who would otherwise pay tax to the retailer | ||||||
3 | wants the
transaction reporting return filed and the payment of | ||||||
4 | the tax or proof
of exemption made to the Department before the | ||||||
5 | retailer is willing to
take these actions and such user has not | ||||||
6 | paid the tax to the retailer,
such user may certify to the fact | ||||||
7 | of such delay by the retailer and may
(upon the Department | ||||||
8 | being satisfied of the truth of such certification)
transmit | ||||||
9 | the information required by the transaction reporting return
| ||||||
10 | and the remittance for tax or proof of exemption directly to | ||||||
11 | the
Department and obtain his tax receipt or exemption | ||||||
12 | determination, in
which event the transaction reporting return | ||||||
13 | and tax remittance (if a
tax payment was required) shall be | ||||||
14 | credited by the Department to the
proper retailer's account | ||||||
15 | with the Department, but without the vendor's 2.1% or 1.75%
| ||||||
16 | discount provided for in this Section being allowed. When the | ||||||
17 | user pays
the tax directly to the Department, he shall pay the | ||||||
18 | tax in the same
amount and in the same form in which it would be | ||||||
19 | remitted if the tax had
been remitted to the Department by the | ||||||
20 | retailer. | ||||||
21 | Refunds made by the seller during the preceding return | ||||||
22 | period to
purchasers, on account of tangible personal property | ||||||
23 | returned to the
seller, shall be allowed as a deduction under | ||||||
24 | subdivision 5 of his monthly
or quarterly return, as the case | ||||||
25 | may be, in case the
seller had theretofore included the | ||||||
26 | receipts from the sale of such
tangible personal property in a |
| |||||||
| |||||||
1 | return filed by him and had paid the tax
imposed by this Act | ||||||
2 | with respect to such receipts. | ||||||
3 | Where the seller is a corporation, the return filed on | ||||||
4 | behalf of such
corporation shall be signed by the president, | ||||||
5 | vice-president, secretary
or treasurer or by the properly | ||||||
6 | accredited agent of such corporation. | ||||||
7 | Where the seller is a limited liability company, the return | ||||||
8 | filed on behalf
of the limited liability company shall be | ||||||
9 | signed by a manager, member, or
properly accredited agent of | ||||||
10 | the limited liability company. | ||||||
11 | Except as provided in this Section, the retailer filing the | ||||||
12 | return
under this Section shall, at the time of filing such | ||||||
13 | return, pay to the
Department the amount of tax imposed by this | ||||||
14 | Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% | ||||||
15 | on and after January 1, 1990 , or $5 per
calendar year, | ||||||
16 | whichever is greater , which is allowed to
reimburse the | ||||||
17 | retailer for the expenses incurred in keeping records,
| ||||||
18 | preparing and filing returns, remitting the tax and supplying | ||||||
19 | data to
the Department on request. On and after January 1, 1990 | ||||||
20 | and prior to January 1, 2020, in no event shall the discount | ||||||
21 | allowed to any vendor be less than $5 in any calendar year. On | ||||||
22 | and after January 1, 2020, in no event shall the discount | ||||||
23 | allowed to any vendor be less than $5 in any calendar year or | ||||||
24 | more than $1,000 in any calendar year. Any prepayment made | ||||||
25 | pursuant to Section 2d
of this Act shall be included in the | ||||||
26 | amount on which such
2.1% or 1.75% discount is computed. In the |
| |||||||
| |||||||
1 | case of retailers who report
and pay the tax on a transaction | ||||||
2 | by transaction basis, as provided in this
Section, such | ||||||
3 | discount shall be taken with each such tax remittance
instead | ||||||
4 | of when such retailer files his periodic return. The discount | ||||||
5 | allowed under this Section is allowed only for returns that are | ||||||
6 | filed in the manner required by this Act. The Department may | ||||||
7 | disallow the discount for retailers whose certificate of | ||||||
8 | registration is revoked at the time the return is filed, but | ||||||
9 | only if the Department's decision to revoke the certificate of | ||||||
10 | registration has become final. | ||||||
11 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
12 | tax liability
to the Department
under this Act, the Use Tax | ||||||
13 | Act, the Service Occupation Tax
Act, and the Service Use Tax | ||||||
14 | Act, excluding any liability for prepaid sales
tax to be | ||||||
15 | remitted in accordance with Section 2d of this Act, was
$10,000
| ||||||
16 | or more during the preceding 4 complete calendar quarters, he | ||||||
17 | shall file a
return with the Department each month by the 20th | ||||||
18 | day of the month next
following the month during which such tax | ||||||
19 | liability is incurred and shall
make payments to the Department | ||||||
20 | on or before the 7th, 15th, 22nd and last
day of the month | ||||||
21 | during which such liability is incurred.
On and after October | ||||||
22 | 1, 2000, if the taxpayer's average monthly tax liability
to the | ||||||
23 | Department under this Act, the Use Tax Act, the Service | ||||||
24 | Occupation Tax
Act, and the Service Use Tax Act, excluding any | ||||||
25 | liability for prepaid sales tax
to be remitted in accordance | ||||||
26 | with Section 2d of this Act, was $20,000 or more
during the |
| |||||||
| |||||||
1 | preceding 4 complete calendar quarters, he shall file a return | ||||||
2 | with
the Department each month by the 20th day of the month | ||||||
3 | next following the month
during which such tax liability is | ||||||
4 | incurred and shall make payment to the
Department on or before | ||||||
5 | the 7th, 15th, 22nd and last day of the month during
which such | ||||||
6 | liability is incurred.
If the month
during which such tax | ||||||
7 | liability is incurred began prior to January 1, 1985,
each | ||||||
8 | payment shall be in an amount equal to 1/4 of the taxpayer's | ||||||
9 | actual
liability for the month or an amount set by the | ||||||
10 | Department not to exceed
1/4 of the average monthly liability | ||||||
11 | of the taxpayer to the Department for
the preceding 4 complete | ||||||
12 | calendar quarters (excluding the month of highest
liability and | ||||||
13 | the month of lowest liability in such 4 quarter period). If
the | ||||||
14 | month during which such tax liability is incurred begins on or | ||||||
15 | after
January 1, 1985 and prior to January 1, 1987, each | ||||||
16 | payment shall be in an
amount equal to 22.5% of the taxpayer's | ||||||
17 | actual liability for the month or
27.5% of the taxpayer's | ||||||
18 | liability for the same calendar
month of the preceding year. If | ||||||
19 | the month during which such tax
liability is incurred begins on | ||||||
20 | or after January 1, 1987 and prior to
January 1, 1988, each | ||||||
21 | payment shall be in an amount equal to 22.5% of the
taxpayer's | ||||||
22 | actual liability for the month or 26.25% of the taxpayer's
| ||||||
23 | liability for the same calendar month of the preceding year. If | ||||||
24 | the month
during which such tax liability is incurred begins on | ||||||
25 | or after January 1,
1988, and prior to January 1, 1989, or | ||||||
26 | begins on or after January 1, 1996, each
payment shall be in an |
| |||||||
| |||||||
1 | amount
equal to 22.5% of the taxpayer's actual liability for | ||||||
2 | the month or 25% of
the taxpayer's liability for the same | ||||||
3 | calendar month of the preceding year. If
the month during which | ||||||
4 | such tax liability is incurred begins on or after
January 1, | ||||||
5 | 1989, and prior to January 1, 1996, each payment shall be in an
| ||||||
6 | amount equal to 22.5% of the
taxpayer's actual liability for | ||||||
7 | the month or 25% of the taxpayer's
liability for the same | ||||||
8 | calendar month of the preceding year or 100% of the
taxpayer's | ||||||
9 | actual liability for the quarter monthly reporting period. The
| ||||||
10 | amount of such quarter monthly payments shall be credited | ||||||
11 | against
the final tax liability of the taxpayer's return for | ||||||
12 | that month. Before
October 1, 2000, once
applicable, the | ||||||
13 | requirement of the making of quarter monthly payments to
the | ||||||
14 | Department by taxpayers having an average monthly tax liability | ||||||
15 | of
$10,000 or more as determined in the manner provided above
| ||||||
16 | shall continue
until such taxpayer's average monthly liability | ||||||
17 | to the Department during
the preceding 4 complete calendar | ||||||
18 | quarters (excluding the month of highest
liability and the | ||||||
19 | month of lowest liability) is less than
$9,000, or until
such | ||||||
20 | taxpayer's average monthly liability to the Department as | ||||||
21 | computed for
each calendar quarter of the 4 preceding complete | ||||||
22 | calendar quarter period
is less than $10,000. However, if a | ||||||
23 | taxpayer can show the
Department that
a substantial change in | ||||||
24 | the taxpayer's business has occurred which causes
the taxpayer | ||||||
25 | to anticipate that his average monthly tax liability for the
| ||||||
26 | reasonably foreseeable future will fall below the $10,000 |
| |||||||
| |||||||
1 | threshold
stated above, then
such taxpayer
may petition the | ||||||
2 | Department for a change in such taxpayer's reporting
status. On | ||||||
3 | and after October 1, 2000, once applicable, the requirement of
| ||||||
4 | the making of quarter monthly payments to the Department by | ||||||
5 | taxpayers having an
average monthly tax liability of $20,000 or | ||||||
6 | more as determined in the manner
provided above shall continue | ||||||
7 | until such taxpayer's average monthly liability
to the | ||||||
8 | Department during the preceding 4 complete calendar quarters | ||||||
9 | (excluding
the month of highest liability and the month of | ||||||
10 | lowest liability) is less than
$19,000 or until such taxpayer's | ||||||
11 | average monthly liability to the Department as
computed for | ||||||
12 | each calendar quarter of the 4 preceding complete calendar | ||||||
13 | quarter
period is less than $20,000. However, if a taxpayer can | ||||||
14 | show the Department
that a substantial change in the taxpayer's | ||||||
15 | business has occurred which causes
the taxpayer to anticipate | ||||||
16 | that his average monthly tax liability for the
reasonably | ||||||
17 | foreseeable future will fall below the $20,000 threshold stated
| ||||||
18 | above, then such taxpayer may petition the Department for a | ||||||
19 | change in such
taxpayer's reporting status. The Department | ||||||
20 | shall change such taxpayer's
reporting status
unless it finds | ||||||
21 | that such change is seasonal in nature and not likely to be
| ||||||
22 | long term. If any such quarter monthly payment is not paid at | ||||||
23 | the time or
in the amount required by this Section, then the | ||||||
24 | taxpayer shall be liable for
penalties and interest on the | ||||||
25 | difference
between the minimum amount due as a payment and the | ||||||
26 | amount of such quarter
monthly payment actually and timely |
| |||||||
| |||||||
1 | paid, except insofar as the
taxpayer has previously made | ||||||
2 | payments for that month to the Department in
excess of the | ||||||
3 | minimum payments previously due as provided in this Section.
| ||||||
4 | The Department shall make reasonable rules and regulations to | ||||||
5 | govern the
quarter monthly payment amount and quarter monthly | ||||||
6 | payment dates for
taxpayers who file on other than a calendar | ||||||
7 | monthly basis. | ||||||
8 | The provisions of this paragraph apply before October 1, | ||||||
9 | 2001.
Without regard to whether a taxpayer is required to make | ||||||
10 | quarter monthly
payments as specified above, any taxpayer who | ||||||
11 | is required by Section 2d
of this Act to collect and remit | ||||||
12 | prepaid taxes and has collected prepaid
taxes which average in | ||||||
13 | excess of $25,000 per month during the preceding
2 complete | ||||||
14 | calendar quarters, shall file a return with the Department as
| ||||||
15 | required by Section 2f and shall make payments to the | ||||||
16 | Department on or before
the 7th, 15th, 22nd and last day of the | ||||||
17 | month during which such liability
is incurred. If the month | ||||||
18 | during which such tax liability is incurred
began prior to | ||||||
19 | September 1, 1985 (the effective date of Public Act 84-221), | ||||||
20 | each
payment shall be in an amount not less than 22.5% of the | ||||||
21 | taxpayer's actual
liability under Section 2d. If the month | ||||||
22 | during which such tax liability
is incurred begins on or after | ||||||
23 | January 1, 1986, each payment shall be in an
amount equal to | ||||||
24 | 22.5% of the taxpayer's actual liability for the month or
27.5% | ||||||
25 | of the taxpayer's liability for the same calendar month of the
| ||||||
26 | preceding calendar year. If the month during which such tax |
| |||||||
| |||||||
1 | liability is
incurred begins on or after January 1, 1987, each | ||||||
2 | payment shall be in an
amount equal to 22.5% of the taxpayer's | ||||||
3 | actual liability for the month or
26.25% of the taxpayer's | ||||||
4 | liability for the same calendar month of the
preceding year. | ||||||
5 | The amount of such quarter monthly payments shall be
credited | ||||||
6 | against the final tax liability of the taxpayer's return for | ||||||
7 | that
month filed under this Section or Section 2f, as the case | ||||||
8 | may be. Once
applicable, the requirement of the making of | ||||||
9 | quarter monthly payments to
the Department pursuant to this | ||||||
10 | paragraph shall continue until such
taxpayer's average monthly | ||||||
11 | prepaid tax collections during the preceding 2
complete | ||||||
12 | calendar quarters is $25,000 or less. If any such quarter | ||||||
13 | monthly
payment is not paid at the time or in the amount | ||||||
14 | required, the taxpayer
shall be liable for penalties and | ||||||
15 | interest on such difference, except
insofar as the taxpayer has | ||||||
16 | previously made payments for that month in
excess of the | ||||||
17 | minimum payments previously due. | ||||||
18 | The provisions of this paragraph apply on and after October | ||||||
19 | 1, 2001.
Without regard to whether a taxpayer is required to | ||||||
20 | make quarter monthly
payments as specified above, any taxpayer | ||||||
21 | who is required by Section 2d of this
Act to collect and remit | ||||||
22 | prepaid taxes and has collected prepaid taxes that
average in | ||||||
23 | excess of $20,000 per month during the preceding 4 complete | ||||||
24 | calendar
quarters shall file a return with the Department as | ||||||
25 | required by Section 2f
and shall make payments to the | ||||||
26 | Department on or before the 7th, 15th, 22nd and
last day of the |
| |||||||
| |||||||
1 | month during which the liability is incurred. Each payment
| ||||||
2 | shall be in an amount equal to 22.5% of the taxpayer's actual | ||||||
3 | liability for the
month or 25% of the taxpayer's liability for | ||||||
4 | the same calendar month of the
preceding year. The amount of | ||||||
5 | the quarter monthly payments shall be credited
against the | ||||||
6 | final tax liability of the taxpayer's return for that month | ||||||
7 | filed
under this Section or Section 2f, as the case may be. | ||||||
8 | Once applicable, the
requirement of the making of quarter | ||||||
9 | monthly payments to the Department
pursuant to this paragraph | ||||||
10 | shall continue until the taxpayer's average monthly
prepaid tax | ||||||
11 | collections during the preceding 4 complete calendar quarters
| ||||||
12 | (excluding the month of highest liability and the month of | ||||||
13 | lowest liability) is
less than $19,000 or until such taxpayer's | ||||||
14 | average monthly liability to the
Department as computed for | ||||||
15 | each calendar quarter of the 4 preceding complete
calendar | ||||||
16 | quarters is less than $20,000. If any such quarter monthly | ||||||
17 | payment is
not paid at the time or in the amount required, the | ||||||
18 | taxpayer shall be liable
for penalties and interest on such | ||||||
19 | difference, except insofar as the taxpayer
has previously made | ||||||
20 | payments for that month in excess of the minimum payments
| ||||||
21 | previously due. | ||||||
22 | If any payment provided for in this Section exceeds
the | ||||||
23 | taxpayer's liabilities under this Act, the Use Tax Act, the | ||||||
24 | Service
Occupation Tax Act and the Service Use Tax Act, as | ||||||
25 | shown on an original
monthly return, the Department shall, if | ||||||
26 | requested by the taxpayer, issue to
the taxpayer a credit |
| |||||||
| |||||||
1 | memorandum no later than 30 days after the date of
payment. The | ||||||
2 | credit evidenced by such credit memorandum may
be assigned by | ||||||
3 | the taxpayer to a similar taxpayer under this Act, the
Use Tax | ||||||
4 | Act, the Service Occupation Tax Act or the Service Use Tax Act, | ||||||
5 | in
accordance with reasonable rules and regulations to be | ||||||
6 | prescribed by the
Department. If no such request is made, the | ||||||
7 | taxpayer may credit such excess
payment against tax liability | ||||||
8 | subsequently to be remitted to the Department
under this Act, | ||||||
9 | the Use Tax Act, the Service Occupation Tax Act or the
Service | ||||||
10 | Use Tax Act, in accordance with reasonable rules and | ||||||
11 | regulations
prescribed by the Department. If the Department | ||||||
12 | subsequently determined
that all or any part of the credit | ||||||
13 | taken was not actually due to the
taxpayer, the taxpayer's 2.1% | ||||||
14 | and 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% | ||||||
15 | of the difference between the credit taken and that
actually | ||||||
16 | due multiplied by the vendor discount amount , and that taxpayer | ||||||
17 | shall be liable for penalties and interest
on such difference. | ||||||
18 | If a retailer of motor fuel is entitled to a credit under | ||||||
19 | Section 2d of
this Act which exceeds the taxpayer's liability | ||||||
20 | to the Department under
this Act for the month which the | ||||||
21 | taxpayer is filing a return, the
Department shall issue the | ||||||
22 | taxpayer a credit memorandum for the excess. | ||||||
23 | Beginning January 1, 1990, each month the Department shall | ||||||
24 | pay into
the Local Government Tax Fund, a special fund in the | ||||||
25 | State treasury which
is hereby created, the net revenue | ||||||
26 | realized for the preceding month from
the 1% tax imposed under |
| |||||||
| |||||||
1 | this Act. | ||||||
2 | Beginning January 1, 1990, each month the Department shall | ||||||
3 | pay into
the County and Mass Transit District Fund, a special | ||||||
4 | fund in the State
treasury which is hereby created, 4% of the | ||||||
5 | net revenue realized
for the preceding month from the 6.25% | ||||||
6 | general rate. | ||||||
7 | Beginning August 1, 2000, each
month the Department shall | ||||||
8 | pay into the
County and Mass Transit District Fund 20% of the | ||||||
9 | net revenue realized for the
preceding month from the 1.25% | ||||||
10 | rate on the selling price of motor fuel and
gasohol. Beginning | ||||||
11 | September 1, 2010, each month the Department shall pay into the | ||||||
12 | County and Mass Transit District Fund 20% of the net revenue | ||||||
13 | realized for the preceding month from the 1.25% rate on the | ||||||
14 | selling price of sales tax holiday items. | ||||||
15 | Beginning January 1, 1990, each month the Department shall | ||||||
16 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
17 | realized for the
preceding month from the 6.25% general rate on | ||||||
18 | the selling price of
tangible personal property. | ||||||
19 | Beginning August 1, 2000, each
month the Department shall | ||||||
20 | pay into the
Local Government Tax Fund 80% of the net revenue | ||||||
21 | realized for the preceding
month from the 1.25% rate on the | ||||||
22 | selling price of motor fuel and gasohol. Beginning September 1, | ||||||
23 | 2010, each month the Department shall pay into the Local | ||||||
24 | Government Tax Fund 80% of the net revenue realized for the | ||||||
25 | preceding month from the 1.25% rate on the selling price of | ||||||
26 | sales tax holiday items. |
| |||||||
| |||||||
1 | Beginning October 1, 2009, each month the Department shall | ||||||
2 | pay into the Capital Projects Fund an amount that is equal to | ||||||
3 | an amount estimated by the Department to represent 80% of the | ||||||
4 | net revenue realized for the preceding month from the sale of | ||||||
5 | candy, grooming and hygiene products, and soft drinks that had | ||||||
6 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
7 | are now taxed at 6.25%. | ||||||
8 | Beginning July 1, 2011, each
month the Department shall pay | ||||||
9 | into the Clean Air Act Permit Fund 80% of the net revenue | ||||||
10 | realized for the
preceding month from the 6.25% general rate on | ||||||
11 | the selling price of sorbents used in Illinois in the process | ||||||
12 | of sorbent injection as used to comply with the Environmental | ||||||
13 | Protection Act or the federal Clean Air Act, but the total | ||||||
14 | payment into the Clean Air Act Permit Fund under this Act and | ||||||
15 | the Use Tax Act shall not exceed $2,000,000 in any fiscal year. | ||||||
16 | Beginning July 1, 2013, each month the Department shall pay | ||||||
17 | into the Underground Storage Tank Fund from the proceeds | ||||||
18 | collected under this Act, the Use Tax Act, the Service Use Tax | ||||||
19 | Act, and the Service Occupation Tax Act an amount equal to the | ||||||
20 | average monthly deficit in the Underground Storage Tank Fund | ||||||
21 | during the prior year, as certified annually by the Illinois | ||||||
22 | Environmental Protection Agency, but the total payment into the | ||||||
23 | Underground Storage Tank Fund under this Act, the Use Tax Act, | ||||||
24 | the Service Use Tax Act, and the Service Occupation Tax Act | ||||||
25 | shall not exceed $18,000,000 in any State fiscal year. As used | ||||||
26 | in this paragraph, the "average monthly deficit" shall be equal |
| |||||||
| |||||||
1 | to the difference between the average monthly claims for | ||||||
2 | payment by the fund and the average monthly revenues deposited | ||||||
3 | into the fund, excluding payments made pursuant to this | ||||||
4 | paragraph. | ||||||
5 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
6 | received by the Department under the Use Tax Act, the Service | ||||||
7 | Use Tax Act, the Service Occupation Tax Act, and this Act, each | ||||||
8 | month the Department shall deposit $500,000 into the State | ||||||
9 | Crime Laboratory Fund. | ||||||
10 | Of the remainder of the moneys received by the Department | ||||||
11 | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||||||
12 | Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on | ||||||
13 | and after July 1, 1989,
3.8% thereof shall be paid into the | ||||||
14 | Build Illinois Fund; provided, however,
that if in any fiscal | ||||||
15 | year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case | ||||||
16 | may be, of the moneys received by the Department and required | ||||||
17 | to
be paid into the Build Illinois Fund pursuant to this Act, | ||||||
18 | Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax | ||||||
19 | Act, and Section 9 of the
Service Occupation Tax Act, such Acts | ||||||
20 | being hereinafter called the "Tax
Acts" and such aggregate of | ||||||
21 | 2.2% or 3.8%, as the case may be, of moneys
being hereinafter | ||||||
22 | called the "Tax Act Amount", and (2) the amount
transferred to | ||||||
23 | the Build Illinois Fund from the State and Local Sales Tax
| ||||||
24 | Reform Fund shall be less than the Annual Specified Amount (as | ||||||
25 | hereinafter
defined), an amount equal to the difference shall | ||||||
26 | be immediately paid into
the Build Illinois Fund from other |
| ||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||
1 | moneys received by the Department
pursuant to the Tax Acts; the | |||||||||||||||||||||||||||||||||||||
2 | "Annual Specified Amount" means the amounts
specified below for | |||||||||||||||||||||||||||||||||||||
3 | fiscal years 1986 through 1993: | |||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||
13 | and means the Certified Annual Debt Service Requirement (as | |||||||||||||||||||||||||||||||||||||
14 | defined in
Section 13 of the Build Illinois Bond Act) or the | |||||||||||||||||||||||||||||||||||||
15 | Tax Act Amount, whichever
is greater, for fiscal year 1994 and | |||||||||||||||||||||||||||||||||||||
16 | each fiscal year thereafter; and
further provided, that if on | |||||||||||||||||||||||||||||||||||||
17 | the last business day of any month the sum of
(1) the Tax Act | |||||||||||||||||||||||||||||||||||||
18 | Amount required to be deposited into the Build Illinois
Bond | |||||||||||||||||||||||||||||||||||||
19 | Account in the Build Illinois Fund during such month and (2) | |||||||||||||||||||||||||||||||||||||
20 | the
amount transferred to the Build Illinois Fund from the | |||||||||||||||||||||||||||||||||||||
21 | State and Local
Sales Tax Reform Fund shall have been less than | |||||||||||||||||||||||||||||||||||||
22 | 1/12 of the Annual
Specified Amount, an amount equal to the | |||||||||||||||||||||||||||||||||||||
23 | difference shall be immediately
paid into the Build Illinois | |||||||||||||||||||||||||||||||||||||
24 | Fund from other moneys received by the
Department pursuant to | |||||||||||||||||||||||||||||||||||||
25 | the Tax Acts; and, further provided, that in no
event shall the | |||||||||||||||||||||||||||||||||||||
26 | payments required under the preceding proviso result in
|
| |||||||
| |||||||
1 | aggregate payments into the Build Illinois Fund pursuant to | ||||||
2 | this clause (b)
for any fiscal year in excess of the greater of | ||||||
3 | (i) the Tax Act Amount or
(ii) the Annual Specified Amount for | ||||||
4 | such fiscal year. The amounts payable
into the Build Illinois | ||||||
5 | Fund under clause (b) of the first sentence in this
paragraph | ||||||
6 | shall be payable only until such time as the aggregate amount | ||||||
7 | on
deposit under each trust indenture securing Bonds issued and | ||||||
8 | outstanding
pursuant to the Build Illinois Bond Act is | ||||||
9 | sufficient, taking into account
any future investment income, | ||||||
10 | to fully provide, in accordance with such
indenture, for the | ||||||
11 | defeasance of or the payment of the principal of,
premium, if | ||||||
12 | any, and interest on the Bonds secured by such indenture and on
| ||||||
13 | any Bonds expected to be issued thereafter and all fees and | ||||||
14 | costs payable
with respect thereto, all as certified by the | ||||||
15 | Director of the Bureau of the
Budget (now Governor's Office of | ||||||
16 | Management and Budget). If on the last
business day of any | ||||||
17 | month in which Bonds are
outstanding pursuant to the Build | ||||||
18 | Illinois Bond Act, the aggregate of
moneys deposited in the | ||||||
19 | Build Illinois Bond Account in the Build Illinois
Fund in such | ||||||
20 | month shall be less than the amount required to be transferred
| ||||||
21 | in such month from the Build Illinois Bond Account to the Build | ||||||
22 | Illinois
Bond Retirement and Interest Fund pursuant to Section | ||||||
23 | 13 of the Build
Illinois Bond Act, an amount equal to such | ||||||
24 | deficiency shall be immediately
paid from other moneys received | ||||||
25 | by the Department pursuant to the Tax Acts
to the Build | ||||||
26 | Illinois Fund; provided, however, that any amounts paid to the
|
| ||||||||||||||||||||||
| ||||||||||||||||||||||
1 | Build Illinois Fund in any fiscal year pursuant to this | |||||||||||||||||||||
2 | sentence shall be
deemed to constitute payments pursuant to | |||||||||||||||||||||
3 | clause (b) of the first sentence
of this paragraph and shall | |||||||||||||||||||||
4 | reduce the amount otherwise payable for such
fiscal year | |||||||||||||||||||||
5 | pursuant to that clause (b). The moneys received by the
| |||||||||||||||||||||
6 | Department pursuant to this Act and required to be deposited | |||||||||||||||||||||
7 | into the Build
Illinois Fund are subject to the pledge, claim | |||||||||||||||||||||
8 | and charge set forth in
Section 12 of the Build Illinois Bond | |||||||||||||||||||||
9 | Act. | |||||||||||||||||||||
10 | Subject to payment of amounts into the Build Illinois Fund | |||||||||||||||||||||
11 | as provided in
the preceding paragraph or in any amendment | |||||||||||||||||||||
12 | thereto hereafter enacted, the
following specified monthly | |||||||||||||||||||||
13 | installment of the amount requested in the
certificate of the | |||||||||||||||||||||
14 | Chairman of the Metropolitan Pier and Exposition
Authority | |||||||||||||||||||||
15 | provided under Section 8.25f of the State Finance Act, but not | |||||||||||||||||||||
16 | in
excess of sums designated as "Total Deposit", shall be | |||||||||||||||||||||
17 | deposited in the
aggregate from collections under Section 9 of | |||||||||||||||||||||
18 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | |||||||||||||||||||||
19 | 9 of the Service Occupation Tax Act, and
Section 3 of the | |||||||||||||||||||||
20 | Retailers' Occupation Tax Act into the McCormick Place
| |||||||||||||||||||||
21 | Expansion Project Fund in the specified fiscal years. | |||||||||||||||||||||
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
20 | Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
21 | year thereafter,
one-eighth of the amount requested in the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
22 | certificate of the Chairman of
the Metropolitan Pier and | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
23 | Exposition Authority for that fiscal year, less
the amount | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
24 | deposited into the McCormick Place Expansion Project Fund by | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
25 | the
State Treasurer in the respective month under subsection | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 | (g) of Section 13
of the Metropolitan Pier and Exposition |
| |||||||
| |||||||
1 | Authority Act, plus cumulative
deficiencies in the deposits | ||||||
2 | required under this Section for previous
months and years, | ||||||
3 | shall be deposited into the McCormick Place Expansion
Project | ||||||
4 | Fund, until the full amount requested for the fiscal year, but | ||||||
5 | not
in excess of the amount specified above as "Total Deposit", | ||||||
6 | has been deposited. | ||||||
7 | Subject to payment of amounts into the Build Illinois Fund | ||||||
8 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
9 | preceding paragraphs
or in any amendments
thereto hereafter | ||||||
10 | enacted, beginning July 1, 1993 and ending on September 30, | ||||||
11 | 2013, the Department shall each
month pay into the Illinois Tax | ||||||
12 | Increment Fund 0.27% of 80% of the net revenue
realized for the | ||||||
13 | preceding month from the 6.25% general rate on the selling
| ||||||
14 | price of tangible personal property. | ||||||
15 | Subject to payment of amounts into the Build Illinois Fund | ||||||
16 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
17 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
18 | enacted, beginning with the receipt of the first
report of | ||||||
19 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
20 | period, the Department shall each month pay into the Energy | ||||||
21 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
22 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
23 | that was sold to an eligible business.
For purposes of this | ||||||
24 | paragraph, the term "eligible business" means a new
electric | ||||||
25 | generating facility certified pursuant to Section 605-332 of | ||||||
26 | the
Department of Commerce and Economic Opportunity
Law of the |
| |||||||
| |||||||
1 | Civil Administrative Code of Illinois. | ||||||
2 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
3 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
4 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
5 | the preceding paragraphs or in any amendments to this Section | ||||||
6 | hereafter enacted, beginning on the first day of the first | ||||||
7 | calendar month to occur on or after August 26, 2014 (the | ||||||
8 | effective date of Public Act 98-1098), each month, from the | ||||||
9 | collections made under Section 9 of the Use Tax Act, Section 9 | ||||||
10 | of the Service Use Tax Act, Section 9 of the Service Occupation | ||||||
11 | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, | ||||||
12 | the Department shall pay into the Tax Compliance and | ||||||
13 | Administration Fund, to be used, subject to appropriation, to | ||||||
14 | fund additional auditors and compliance personnel at the | ||||||
15 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
16 | the cash receipts collected during the preceding fiscal year by | ||||||
17 | the Audit Bureau of the Department under the Use Tax Act, the | ||||||
18 | Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
19 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
20 | and use taxes administered by the Department. | ||||||
21 | Subject to payments of amounts into the Build Illinois | ||||||
22 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
23 | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
24 | Compliance and Administration Fund as provided in this Section, | ||||||
25 | beginning on July 1, 2018 the Department shall pay each month | ||||||
26 | into the Downstate Public Transportation Fund the moneys |
| |||||||
| |||||||
1 | required to be so paid under Section 2-3 of the Downstate | ||||||
2 | Public Transportation Act. | ||||||
3 | Of the remainder of the moneys received by the Department | ||||||
4 | pursuant to
this Act, 75% thereof shall be paid into the State | ||||||
5 | Treasury and 25% shall
be reserved in a special account and | ||||||
6 | used only for the transfer to the
Common School Fund as part of | ||||||
7 | the monthly transfer from the General Revenue
Fund in | ||||||
8 | accordance with Section 8a of the State Finance Act. | ||||||
9 | The Department may, upon separate written notice to a | ||||||
10 | taxpayer,
require the taxpayer to prepare and file with the | ||||||
11 | Department on a form
prescribed by the Department within not | ||||||
12 | less than 60 days after receipt
of the notice an annual | ||||||
13 | information return for the tax year specified in
the notice. | ||||||
14 | Such annual return to the Department shall include a
statement | ||||||
15 | of gross receipts as shown by the retailer's last Federal | ||||||
16 | income
tax return. If the total receipts of the business as | ||||||
17 | reported in the
Federal income tax return do not agree with the | ||||||
18 | gross receipts reported to
the Department of Revenue for the | ||||||
19 | same period, the retailer shall attach
to his annual return a | ||||||
20 | schedule showing a reconciliation of the 2
amounts and the | ||||||
21 | reasons for the difference. The retailer's annual
return to the | ||||||
22 | Department shall also disclose the cost of goods sold by
the | ||||||
23 | retailer during the year covered by such return, opening and | ||||||
24 | closing
inventories of such goods for such year, costs of goods | ||||||
25 | used from stock
or taken from stock and given away by the | ||||||
26 | retailer during such year,
payroll information of the |
| |||||||
| |||||||
1 | retailer's business during such year and any
additional | ||||||
2 | reasonable information which the Department deems would be
| ||||||
3 | helpful in determining the accuracy of the monthly, quarterly | ||||||
4 | or annual
returns filed by such retailer as provided for in | ||||||
5 | this Section. | ||||||
6 | If the annual information return required by this Section | ||||||
7 | is not
filed when and as required, the taxpayer shall be liable | ||||||
8 | as follows: | ||||||
9 | (i) Until January 1, 1994, the taxpayer shall be liable
| ||||||
10 | for a penalty equal to 1/6 of 1% of the tax due from such | ||||||
11 | taxpayer under
this Act during the period to be covered by | ||||||
12 | the annual return for each
month or fraction of a month | ||||||
13 | until such return is filed as required, the
penalty to be | ||||||
14 | assessed and collected in the same manner as any other
| ||||||
15 | penalty provided for in this Act. | ||||||
16 | (ii) On and after January 1, 1994, the taxpayer shall | ||||||
17 | be
liable for a penalty as described in Section 3-4 of the | ||||||
18 | Uniform Penalty and
Interest Act. | ||||||
19 | The chief executive officer, proprietor, owner or highest | ||||||
20 | ranking
manager shall sign the annual return to certify the | ||||||
21 | accuracy of the
information contained therein. Any person who | ||||||
22 | willfully signs the
annual return containing false or | ||||||
23 | inaccurate information shall be guilty
of perjury and punished | ||||||
24 | accordingly. The annual return form prescribed
by the | ||||||
25 | Department shall include a warning that the person signing the
| ||||||
26 | return may be liable for perjury. |
| |||||||
| |||||||
1 | The provisions of this Section concerning the filing of an | ||||||
2 | annual
information return do not apply to a retailer who is not | ||||||
3 | required to
file an income tax return with the United States | ||||||
4 | Government. | ||||||
5 | As soon as possible after the first day of each month, upon | ||||||
6 | certification
of the Department of Revenue, the Comptroller | ||||||
7 | shall order transferred and
the Treasurer shall transfer from | ||||||
8 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
9 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
10 | for the second preceding
month.
Beginning April 1, 2000, this | ||||||
11 | transfer is no longer required
and shall not be made. | ||||||
12 | Net revenue realized for a month shall be the revenue | ||||||
13 | collected by the
State pursuant to this Act, less the amount | ||||||
14 | paid out during that month as
refunds to taxpayers for | ||||||
15 | overpayment of liability. | ||||||
16 | For greater simplicity of administration, manufacturers, | ||||||
17 | importers
and wholesalers whose products are sold at retail in | ||||||
18 | Illinois by
numerous retailers, and who wish to do so, may | ||||||
19 | assume the responsibility
for accounting and paying to the | ||||||
20 | Department all tax accruing under this
Act with respect to such | ||||||
21 | sales, if the retailers who are affected do not
make written | ||||||
22 | objection to the Department to this arrangement. | ||||||
23 | Any person who promotes, organizes, provides retail | ||||||
24 | selling space for
concessionaires or other types of sellers at | ||||||
25 | the Illinois State Fair, DuQuoin
State Fair, county fairs, | ||||||
26 | local fairs, art shows, flea markets and similar
exhibitions or |
| |||||||
| |||||||
1 | events, including any transient merchant as defined by Section | ||||||
2 | 2
of the Transient Merchant Act of 1987, is required to file a | ||||||
3 | report with the
Department providing the name of the merchant's | ||||||
4 | business, the name of the
person or persons engaged in | ||||||
5 | merchant's business, the permanent address and
Illinois | ||||||
6 | Retailers Occupation Tax Registration Number of the merchant, | ||||||
7 | the
dates and location of the event and other reasonable | ||||||
8 | information that the
Department may require. The report must be | ||||||
9 | filed not later than the 20th day
of the month next following | ||||||
10 | the month during which the event with retail sales
was held. | ||||||
11 | Any person who fails to file a report required by this Section
| ||||||
12 | commits a business offense and is subject to a fine not to | ||||||
13 | exceed $250. | ||||||
14 | Any person engaged in the business of selling tangible | ||||||
15 | personal
property at retail as a concessionaire or other type | ||||||
16 | of seller at the
Illinois State Fair, county fairs, art shows, | ||||||
17 | flea markets and similar
exhibitions or events, or any | ||||||
18 | transient merchants, as defined by Section 2
of the Transient | ||||||
19 | Merchant Act of 1987, may be required to make a daily report
of | ||||||
20 | the amount of such sales to the Department and to make a daily | ||||||
21 | payment of
the full amount of tax due. The Department shall | ||||||
22 | impose this
requirement when it finds that there is a | ||||||
23 | significant risk of loss of
revenue to the State at such an | ||||||
24 | exhibition or event. Such a finding
shall be based on evidence | ||||||
25 | that a substantial number of concessionaires
or other sellers | ||||||
26 | who are not residents of Illinois will be engaging in
the |
| |||||||
| |||||||
1 | business of selling tangible personal property at retail at the
| ||||||
2 | exhibition or event, or other evidence of a significant risk of | ||||||
3 | loss of revenue
to the State. The Department shall notify | ||||||
4 | concessionaires and other sellers
affected by the imposition of | ||||||
5 | this requirement. In the absence of
notification by the | ||||||
6 | Department, the concessionaires and other sellers
shall file | ||||||
7 | their returns as otherwise required in this Section. | ||||||
8 | (Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; | ||||||
9 | 99-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff. | ||||||
10 | 7-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
| ||||||
11 | Section 30. The Cigarette Tax Act is amended by changing | ||||||
12 | Section 2 as follows:
| ||||||
13 | (35 ILCS 130/2) (from Ch. 120, par. 453.2)
| ||||||
14 | Sec. 2. Tax imposed; rate; collection, payment, and | ||||||
15 | distribution;
discount. | ||||||
16 | (a) A tax is imposed upon any person engaged in business as | ||||||
17 | a
retailer of cigarettes in this State at the rate of 5 1/2 | ||||||
18 | mills per
cigarette sold, or otherwise disposed of in the | ||||||
19 | course of such business in
this State. In addition to any other | ||||||
20 | tax imposed by this Act, a tax is
imposed upon any person | ||||||
21 | engaged in business as a retailer of cigarettes in
this State | ||||||
22 | at a rate of 1/2 mill per cigarette sold or otherwise disposed
| ||||||
23 | of in the course of such business in this State on and after | ||||||
24 | January 1,
1947, and shall be paid into the Metropolitan Fair |
| |||||||
| |||||||
1 | and Exposition Authority
Reconstruction Fund or as otherwise | ||||||
2 | provided in Section 29. On and after December 1, 1985, in | ||||||
3 | addition to any
other tax imposed by this Act, a tax is imposed | ||||||
4 | upon any person engaged in
business as a retailer of cigarettes | ||||||
5 | in this State at a rate of 4 mills per
cigarette sold or | ||||||
6 | otherwise disposed of in the course of such business in
this | ||||||
7 | State. Of the additional tax imposed by this amendatory Act of | ||||||
8 | 1985,
$9,000,000 of the moneys received by the Department of | ||||||
9 | Revenue pursuant to
this Act shall be paid each month into the | ||||||
10 | Common School Fund. On and after
the effective date of this | ||||||
11 | amendatory Act of 1989, in addition to any other tax
imposed by | ||||||
12 | this Act, a tax is imposed upon any person engaged in business | ||||||
13 | as a
retailer of cigarettes at the rate of 5 mills per | ||||||
14 | cigarette sold or
otherwise disposed of in the course of such | ||||||
15 | business in this State.
On and after the effective date of this | ||||||
16 | amendatory Act of 1993, in addition
to any other tax imposed by | ||||||
17 | this Act, a tax is imposed upon any person engaged
in business | ||||||
18 | as a retailer of cigarettes at the rate of 7 mills per | ||||||
19 | cigarette
sold or otherwise disposed of in the course of such | ||||||
20 | business in this State.
On and after December 15, 1997, in | ||||||
21 | addition
to any other tax imposed by this Act, a tax is imposed | ||||||
22 | upon any person engaged
in business as a retailer of cigarettes | ||||||
23 | at the rate of 7 mills per cigarette
sold or otherwise disposed | ||||||
24 | of in the course of such business of this State.
All of the | ||||||
25 | moneys received by the Department of Revenue pursuant to this | ||||||
26 | Act
and the Cigarette Use Tax Act from the additional taxes |
| |||||||
| |||||||
1 | imposed by this
amendatory Act of 1997, shall be paid each | ||||||
2 | month into the Common School Fund.
On and after July 1, 2002, | ||||||
3 | in addition to any other tax imposed by this Act,
a tax is | ||||||
4 | imposed upon any person engaged in business as a retailer of
| ||||||
5 | cigarettes at the rate of 20.0 mills per cigarette sold or | ||||||
6 | otherwise disposed
of
in the course of such business in this | ||||||
7 | State.
Beginning on June 24, 2012, in addition to any other tax | ||||||
8 | imposed by this Act, a tax is imposed upon any person engaged | ||||||
9 | in business as a retailer of cigarettes at the rate of 50 mills | ||||||
10 | per cigarette sold or otherwise disposed of in the course of | ||||||
11 | such business in this State. All moneys received by the | ||||||
12 | Department of Revenue under this Act and the Cigarette Use Tax | ||||||
13 | Act from the additional taxes imposed by this amendatory Act of | ||||||
14 | the 97th General Assembly shall be paid each month into the | ||||||
15 | Healthcare Provider Relief Fund. The payment of such taxes | ||||||
16 | shall be evidenced by a stamp affixed to
each original package | ||||||
17 | of cigarettes, or an authorized substitute for such stamp
| ||||||
18 | imprinted on each original package of such cigarettes | ||||||
19 | underneath the sealed
transparent outside wrapper of such | ||||||
20 | original package, as hereinafter provided.
However, such taxes | ||||||
21 | are not imposed upon any activity in such business in
| ||||||
22 | interstate commerce or otherwise, which activity may not under
| ||||||
23 | the Constitution and statutes of the United States be made the | ||||||
24 | subject of
taxation by this State.
| ||||||
25 | Beginning on the effective date of this amendatory Act of | ||||||
26 | the 92nd General
Assembly and through June 30, 2006,
all of the |
| |||||||
| |||||||
1 | moneys received by the Department of Revenue pursuant to this | ||||||
2 | Act
and the Cigarette Use Tax Act, other than the moneys that | ||||||
3 | are dedicated to the Common
School Fund, shall be distributed | ||||||
4 | each month as follows: first, there shall be
paid into the | ||||||
5 | General Revenue Fund an amount which, when added to the amount
| ||||||
6 | paid into the Common School Fund for that month, equals | ||||||
7 | $33,300,000, except that in the month of August of 2004, this | ||||||
8 | amount shall equal $83,300,000; then, from
the moneys | ||||||
9 | remaining, if any amounts required to be paid into the General
| ||||||
10 | Revenue Fund in previous months remain unpaid, those amounts | ||||||
11 | shall be paid into
the General Revenue Fund;
then, beginning on | ||||||
12 | April 1, 2003, from the moneys remaining, $5,000,000 per
month | ||||||
13 | shall be paid into the School Infrastructure Fund; then, if any | ||||||
14 | amounts
required to be paid into the School Infrastructure Fund | ||||||
15 | in previous months
remain unpaid, those amounts shall be paid | ||||||
16 | into the School Infrastructure
Fund;
then the moneys remaining, | ||||||
17 | if any, shall be paid into the Long-Term Care
Provider Fund.
To | ||||||
18 | the extent that more than $25,000,000 has been paid into the | ||||||
19 | General
Revenue Fund and Common School Fund per month for the | ||||||
20 | period of July 1, 1993
through the effective date of this | ||||||
21 | amendatory Act of 1994 from combined
receipts
of the Cigarette | ||||||
22 | Tax Act and the Cigarette Use Tax Act, notwithstanding the
| ||||||
23 | distribution provided in this Section, the Department of | ||||||
24 | Revenue is hereby
directed to adjust the distribution provided | ||||||
25 | in this Section to increase the
next monthly payments to the | ||||||
26 | Long Term Care Provider Fund by the amount paid to
the General |
| |||||||
| |||||||
1 | Revenue Fund and Common School Fund in excess of $25,000,000 | ||||||
2 | per
month and to decrease the next monthly payments to the | ||||||
3 | General Revenue Fund and
Common School Fund by that same excess | ||||||
4 | amount.
| ||||||
5 | Beginning on July 1, 2006, all of the moneys received by | ||||||
6 | the Department of Revenue pursuant to this Act and the | ||||||
7 | Cigarette Use Tax Act, other than the moneys that are dedicated | ||||||
8 | to the Common School Fund and, beginning on the effective date | ||||||
9 | of this amendatory Act of the 97th General Assembly, other than | ||||||
10 | the moneys from the additional taxes imposed by this amendatory | ||||||
11 | Act of the 97th General Assembly that must be paid each month | ||||||
12 | into the Healthcare Provider Relief Fund, shall be distributed | ||||||
13 | each month as follows: first, there shall be paid into the | ||||||
14 | General Revenue Fund an amount that, when added to the amount | ||||||
15 | paid into the Common School Fund for that month, equals | ||||||
16 | $29,200,000; then, from the moneys remaining, if any amounts | ||||||
17 | required to be paid into the General Revenue Fund in previous | ||||||
18 | months remain unpaid, those amounts shall be paid into the | ||||||
19 | General Revenue Fund; then from the moneys remaining, | ||||||
20 | $5,000,000 per month shall be paid into the School | ||||||
21 | Infrastructure Fund; then, if any amounts required to be paid | ||||||
22 | into the School Infrastructure Fund in previous months remain | ||||||
23 | unpaid, those amounts shall be paid into the School | ||||||
24 | Infrastructure Fund; then the moneys remaining, if any, shall | ||||||
25 | be paid into the Long-Term Care Provider Fund.
| ||||||
26 | Moneys collected from the tax imposed on little cigars |
| |||||||
| |||||||
1 | under Section 10-10 of the Tobacco Products Tax Act of 1995 | ||||||
2 | shall be included with the moneys collected under the Cigarette | ||||||
3 | Tax Act and the Cigarette Use Tax Act when making distributions | ||||||
4 | to the Common School Fund, the Healthcare Provider Relief Fund, | ||||||
5 | the General Revenue Fund, the School Infrastructure Fund, and | ||||||
6 | the Long-Term Care Provider Fund under this Section. | ||||||
7 | When any tax imposed herein terminates or has terminated, | ||||||
8 | distributors
who have bought stamps while such tax was in | ||||||
9 | effect and who therefore paid
such tax, but who can show, to | ||||||
10 | the Department's satisfaction, that they
sold the cigarettes to | ||||||
11 | which they affixed such stamps after such tax had
terminated | ||||||
12 | and did not recover the tax or its equivalent from purchasers,
| ||||||
13 | shall be allowed by the Department to take credit for such | ||||||
14 | absorbed tax
against subsequent tax stamp purchases from the | ||||||
15 | Department by such
distributor.
| ||||||
16 | The impact of the tax levied by this Act is imposed upon | ||||||
17 | the retailer
and shall be prepaid or pre-collected by the | ||||||
18 | distributor for the purpose of
convenience and facility only, | ||||||
19 | and the amount of the tax shall be added to
the price of the | ||||||
20 | cigarettes sold by such distributor. Collection of the tax
| ||||||
21 | shall be evidenced by a stamp or stamps affixed to each | ||||||
22 | original package of
cigarettes, as hereinafter provided. Any | ||||||
23 | distributor who purchases stamps may credit any excess payments | ||||||
24 | verified by the Department against amounts subsequently due for | ||||||
25 | the purchase of additional stamps, until such time as no excess | ||||||
26 | payment remains.
|
| |||||||
| |||||||
1 | Each distributor shall collect the tax from the retailer at | ||||||
2 | or before
the time of the sale, shall affix the stamps as | ||||||
3 | hereinafter required, and
shall remit the tax collected from | ||||||
4 | retailers to the Department, as
hereinafter provided. Any | ||||||
5 | distributor who fails to properly collect and pay
the tax | ||||||
6 | imposed by this Act shall be liable for the tax. Any | ||||||
7 | distributor having
cigarettes to which stamps have been affixed | ||||||
8 | in his possession for sale on the
effective date of this | ||||||
9 | amendatory Act of 1989 shall not be required to pay the
| ||||||
10 | additional tax imposed by this amendatory Act of 1989 on such | ||||||
11 | stamped
cigarettes. Any distributor having cigarettes to which | ||||||
12 | stamps have been affixed
in his or her possession for sale at | ||||||
13 | 12:01 a.m. on the effective date of this
amendatory Act of | ||||||
14 | 1993, is required to pay the additional tax imposed by this
| ||||||
15 | amendatory Act of 1993 on such stamped cigarettes. This | ||||||
16 | payment, less the
discount provided in subsection (b), shall be | ||||||
17 | due when the distributor first
makes a purchase of cigarette | ||||||
18 | tax stamps after the effective date of this
amendatory Act of | ||||||
19 | 1993, or on the first due date of a return under this Act
after | ||||||
20 | the effective date of this amendatory Act of 1993, whichever | ||||||
21 | occurs
first. Any distributor having cigarettes to which stamps | ||||||
22 | have been affixed
in his possession for sale on December 15, | ||||||
23 | 1997
shall not be required to pay the additional tax imposed by | ||||||
24 | this amendatory Act
of 1997 on such stamped cigarettes.
| ||||||
25 | Any distributor having cigarettes to which stamps have been | ||||||
26 | affixed in his
or her
possession for sale on July 1, 2002 shall |
| |||||||
| |||||||
1 | not be required to pay the additional
tax imposed by this | ||||||
2 | amendatory Act of the 92nd General Assembly on those
stamped
| ||||||
3 | cigarettes.
| ||||||
4 | Any retailer having cigarettes in his or her possession on | ||||||
5 | June 24, 2012 to which tax stamps have been affixed is not | ||||||
6 | required to pay the additional tax that begins on June 24, 2012 | ||||||
7 | imposed by this amendatory Act of the 97th General Assembly on | ||||||
8 | those stamped cigarettes. Any distributor having cigarettes in | ||||||
9 | his or her possession on June 24, 2012 to which tax stamps have | ||||||
10 | been affixed, and any distributor having stamps in his or her | ||||||
11 | possession on June 24, 2012 that have not been affixed to | ||||||
12 | packages of cigarettes before June 24, 2012, is required to pay | ||||||
13 | the additional tax that begins on June 24, 2012 imposed by this | ||||||
14 | amendatory Act of the 97th General Assembly to the extent the | ||||||
15 | calendar year 2012 average monthly volume of cigarette stamps | ||||||
16 | in the distributor's possession exceeds the average monthly | ||||||
17 | volume of cigarette stamps purchased by the distributor in | ||||||
18 | calendar year 2011. This payment, less the discount provided in | ||||||
19 | subsection (b), is due when the distributor first makes a | ||||||
20 | purchase of cigarette stamps on or after June 24, 2012 or on | ||||||
21 | the first due date of a return under this Act occurring on or | ||||||
22 | after June 24, 2012, whichever occurs first. Those distributors | ||||||
23 | may elect to pay the additional tax on packages of cigarettes | ||||||
24 | to which stamps have been affixed and on any stamps in the | ||||||
25 | distributor's possession that have not been affixed to packages | ||||||
26 | of cigarettes over a period not to exceed 12 months from the |
| |||||||
| |||||||
1 | due date of the additional tax by notifying the Department in | ||||||
2 | writing. The first payment for distributors making such | ||||||
3 | election is due when the distributor first makes a purchase of | ||||||
4 | cigarette tax stamps on or after June 24, 2012 or on the first | ||||||
5 | due date of a return under this Act occurring on or after June | ||||||
6 | 24, 2012, whichever occurs first. Distributors making such an | ||||||
7 | election are not entitled to take the discount provided in | ||||||
8 | subsection (b) on such payments. | ||||||
9 | Distributors making sales of cigarettes to secondary | ||||||
10 | distributors shall add the amount of the tax to the price of | ||||||
11 | the cigarettes sold by the distributors. Secondary | ||||||
12 | distributors making sales of cigarettes to retailers shall | ||||||
13 | include the amount of the tax in the price of the cigarettes | ||||||
14 | sold to retailers. The amount of tax shall not be less than the | ||||||
15 | amount of taxes imposed by the State and all local | ||||||
16 | jurisdictions. The amount of local taxes shall be calculated | ||||||
17 | based on the location of the retailer's place of business shown | ||||||
18 | on the retailer's certificate of registration or | ||||||
19 | sub-registration issued to the retailer pursuant to Section 2a | ||||||
20 | of the Retailers' Occupation Tax Act. The original packages of | ||||||
21 | cigarettes sold to the retailer shall bear all the required | ||||||
22 | stamps, or other indicia, for the taxes included in the price | ||||||
23 | of cigarettes. | ||||||
24 | The amount of the Cigarette Tax imposed by this Act shall | ||||||
25 | be separately
stated, apart from the price of the goods, by | ||||||
26 | distributors, manufacturer representatives, secondary |
| |||||||
| |||||||
1 | distributors, and
retailers, in all bills and sales invoices.
| ||||||
2 | (b) The distributor shall be required to collect the taxes | ||||||
3 | provided
under paragraph (a) hereof, and, to cover the costs of | ||||||
4 | such collection,
shall be allowed a discount during any year | ||||||
5 | commencing July 1st and ending
the following June 30th in | ||||||
6 | accordance with the schedule set out
hereinbelow, which | ||||||
7 | discount shall be allowed at the time of purchase of the
stamps | ||||||
8 | when purchase is required by this Act, or at the time when the | ||||||
9 | tax
is remitted to the Department without the purchase of | ||||||
10 | stamps from the
Department when that method of paying the tax | ||||||
11 | is required or authorized by
this Act. Prior to December 1, | ||||||
12 | 1985, a discount equal to 1 2/3% of
the amount of the tax up to | ||||||
13 | and including the first $700,000 paid hereunder by
such | ||||||
14 | distributor to the Department during any such year; 1 1/3% of | ||||||
15 | the next
$700,000 of tax or any part thereof, paid hereunder by | ||||||
16 | such distributor to the
Department during any such year; 1% of | ||||||
17 | the next $700,000 of tax, or any part
thereof, paid hereunder | ||||||
18 | by such distributor to the Department during any such
year, and | ||||||
19 | 2/3 of 1% of the amount of any additional tax paid hereunder by | ||||||
20 | such
distributor to the Department during any such year shall | ||||||
21 | apply. On and after
December 1, 1985, a discount equal to 1.75% | ||||||
22 | of the amount of the tax payable
under this Act up to and | ||||||
23 | including the first $3,000,000 paid hereunder by such
| ||||||
24 | distributor to the Department during any such year and 1.5% of | ||||||
25 | the amount of
any additional tax paid hereunder by such | ||||||
26 | distributor to the Department during
any such year shall apply. |
| |||||||
| |||||||
1 | On and after December 1, 1985 and until January 1, 2020, the | ||||||
2 | discount amount shall be 1.75% of the amount of the tax payable
| ||||||
3 | under this Act up to and including the first $3,000,000 paid | ||||||
4 | hereunder by such
distributor to the Department during any such | ||||||
5 | year and 1.5% of the amount of
any additional tax paid | ||||||
6 | hereunder by such distributor to the Department during
any the | ||||||
7 | year. On and after January 1, 2020, the discount amount shall | ||||||
8 | be 1.75% of the tax payable under this Act during the calendar | ||||||
9 | year; however, on and after January 1, 2020, in no event shall | ||||||
10 | the discount allowed to any distributor be less than $5 in any | ||||||
11 | calendar year or more than $1,000 in any calendar year.
| ||||||
12 | Two or more distributors that use a common means of | ||||||
13 | affixing revenue tax
stamps or that are owned or controlled by | ||||||
14 | the same interests shall be
treated as a single distributor for | ||||||
15 | the purpose of computing the discount.
| ||||||
16 | (c) The taxes herein imposed are in addition to all other | ||||||
17 | occupation or
privilege taxes imposed by the State of Illinois, | ||||||
18 | or by any political
subdivision thereof, or by any municipal | ||||||
19 | corporation.
| ||||||
20 | (Source: P.A. 100-1171, eff. 1-4-19.)
| ||||||
21 | Section 35. The Cigarette Use Tax Act is amended by | ||||||
22 | changing Section 3 as follows:
| ||||||
23 | (35 ILCS 135/3) (from Ch. 120, par. 453.33)
| ||||||
24 | Sec. 3. Stamp payment. The tax hereby imposed shall be |
| |||||||
| |||||||
1 | collected by a
distributor
maintaining a place of business in | ||||||
2 | this State or a distributor authorized
by the Department | ||||||
3 | pursuant to Section 7 hereof to collect the tax, and the
amount | ||||||
4 | of the tax shall be added to the price of the cigarettes sold | ||||||
5 | by
such distributor. Collection of the tax shall be evidenced | ||||||
6 | by a stamp or
stamps affixed to each original package of | ||||||
7 | cigarettes or by an authorized
substitute for such stamp | ||||||
8 | imprinted on each original package of such
cigarettes | ||||||
9 | underneath the sealed transparent outside wrapper of such
| ||||||
10 | original package, except as hereinafter provided. Each | ||||||
11 | distributor who is
required or authorized to collect the tax | ||||||
12 | herein imposed, before delivering
or causing to be delivered | ||||||
13 | any original packages of cigarettes in this
State to any | ||||||
14 | purchaser, shall firmly affix a proper stamp or stamps to each
| ||||||
15 | such package, or (in the case of manufacturers of cigarettes in | ||||||
16 | original
packages which are contained inside a sealed | ||||||
17 | transparent wrapper) shall
imprint the required language on the | ||||||
18 | original package of cigarettes beneath
such outside wrapper as | ||||||
19 | hereinafter provided. Such stamp or stamps need not
be affixed | ||||||
20 | to the original package of any cigarettes with respect to which
| ||||||
21 | the distributor is required to affix a like stamp or stamps by | ||||||
22 | virtue of
the Cigarette Tax Act, however, and no tax imprint | ||||||
23 | need be placed
underneath the sealed transparent wrapper of an | ||||||
24 | original package of
cigarettes with respect to which the | ||||||
25 | distributor is required or authorized
to employ a like tax | ||||||
26 | imprint by virtue of the Cigarette Tax Act. Any distributor who |
| |||||||
| |||||||
1 | purchases stamps may credit any excess payments verified by the | ||||||
2 | Department against amounts subsequently due for the purchase of | ||||||
3 | additional stamps, until such time as no excess payment | ||||||
4 | remains.
| ||||||
5 | No stamp or imprint may be affixed to, or made upon, any | ||||||
6 | package of
cigarettes unless that package complies with all | ||||||
7 | requirements of the federal
Cigarette Labeling and Advertising | ||||||
8 | Act, 15 U.S.C. 1331 and following, for the
placement of labels, | ||||||
9 | warnings, or any other information upon a package of
cigarettes | ||||||
10 | that is sold within the United States. Under the authority of
| ||||||
11 | Section 6, the Department shall revoke the license of any | ||||||
12 | distributor that is
determined to have violated this paragraph.
| ||||||
13 | A person may not affix a stamp on a package of cigarettes, | ||||||
14 | cigarette papers,
wrappers, or tubes if that individual package | ||||||
15 | has been marked for export
outside the United States with a | ||||||
16 | label or notice in compliance with Section
290.185 of Title 27 | ||||||
17 | of the Code of Federal Regulations. It is not a defense to
a | ||||||
18 | proceeding for violation of this paragraph that the label or | ||||||
19 | notice has been
removed, mutilated, obliterated, or altered in | ||||||
20 | any manner.
| ||||||
21 | Only distributors licensed under this Act and | ||||||
22 | transporters, as defined in Section 9c of the Cigarette Tax | ||||||
23 | Act, may possess unstamped original packages of cigarettes. | ||||||
24 | Prior to shipment to an Illinois retailer or secondary | ||||||
25 | distributor, a stamp shall be applied to each original package | ||||||
26 | of cigarettes sold to the retailer or secondary distributor. A |
| |||||||
| |||||||
1 | distributor may apply a tax stamp only to an original package | ||||||
2 | of cigarettes purchased or obtained directly from an in-state | ||||||
3 | maker, manufacturer, or fabricator licensed as a distributor | ||||||
4 | under Section 4 of this Act or an out-of-state maker, | ||||||
5 | manufacturer, or fabricator holding a permit under Section 7 of | ||||||
6 | this Act. A licensed distributor may ship or otherwise cause to | ||||||
7 | be delivered unstamped original packages of cigarettes in, | ||||||
8 | into, or from this State. A licensed distributor may transport | ||||||
9 | unstamped original packages of cigarettes to a facility, | ||||||
10 | wherever located, owned or controlled by such distributor; | ||||||
11 | however, a distributor may not transport unstamped original | ||||||
12 | packages of cigarettes to a facility where retail sales of | ||||||
13 | cigarettes take place or to a facility where a secondary | ||||||
14 | distributor makes sales for resale. Any licensed distributor | ||||||
15 | that ships or otherwise causes to be delivered unstamped | ||||||
16 | original packages of cigarettes into, within, or from this | ||||||
17 | State shall ensure that the invoice or equivalent documentation | ||||||
18 | and the bill of lading or freight bill for the shipment | ||||||
19 | identifies the true name and address of the consignor or | ||||||
20 | seller, the true name and address of the consignee or | ||||||
21 | purchaser, and the quantity by brand style of the cigarettes so | ||||||
22 | transported, provided that this Section shall not be construed | ||||||
23 | as to impose any requirement or liability upon any common or | ||||||
24 | contract carrier. | ||||||
25 | Distributors making sales of cigarettes to secondary | ||||||
26 | distributors shall add the amount of the tax to the price of |
| |||||||
| |||||||
1 | the cigarettes sold by the distributors. Secondary | ||||||
2 | distributors making sales of cigarettes to retailers shall | ||||||
3 | include the amount of the tax in the price of the cigarettes | ||||||
4 | sold to retailers. The amount of tax shall not be less than the | ||||||
5 | amount of taxes imposed by the State and all local | ||||||
6 | jurisdictions. The amount of local taxes shall be calculated | ||||||
7 | based on the location of the retailer's place of business shown | ||||||
8 | on the retailer's certificate of registration or | ||||||
9 | sub-registration issued to the retailer pursuant to Section 2a | ||||||
10 | of the Retailers' Occupation Tax Act. The original packages of | ||||||
11 | cigarettes sold by the retailer shall bear all the required | ||||||
12 | stamps, or other indicia, for the taxes included in the price | ||||||
13 | of cigarettes. | ||||||
14 | Stamps, when required hereunder, shall be purchased from | ||||||
15 | the Department, or
any person authorized by the Department, by | ||||||
16 | distributors. On and after July
1, 2003, payment for such | ||||||
17 | stamps must be made by means of
electronic funds transfer. The | ||||||
18 | Department may
refuse to sell stamps to any person who does not | ||||||
19 | comply with the provisions
of this Act. Beginning on June 6, | ||||||
20 | 2002 and through June 30, 2002,
persons holding valid licenses | ||||||
21 | as distributors may purchase cigarette tax
stamps up to an | ||||||
22 | amount equal to 115% of the distributor's average monthly
| ||||||
23 | cigarette tax stamp purchases over the 12 calendar months prior | ||||||
24 | to June
6, 2002.
| ||||||
25 | Prior to December 1, 1985, the Department shall
allow a | ||||||
26 | distributor
21 days in which to make final
payment of the |
| |||||||
| |||||||
1 | amount to be paid for such stamps, by allowing the
distributor | ||||||
2 | to make payment for the stamps at the time of purchasing them
| ||||||
3 | with a draft which shall be in such form as the Department | ||||||
4 | prescribes, and
which shall be payable within 21 days | ||||||
5 | thereafter: Provided that such
distributor has filed with the | ||||||
6 | Department, and has received the
Department's approval of, a | ||||||
7 | bond, which is in addition to the bond required
under Section 4 | ||||||
8 | of this Act, payable to the Department in an amount equal
to | ||||||
9 | 80% of such distributor's average monthly tax liability to
the | ||||||
10 | Department under this Act during the preceding calendar year or
| ||||||
11 | $500,000, whichever is less. The bond shall be joint and
| ||||||
12 | several and shall be in the form of a surety company bond in | ||||||
13 | such form as
the Department prescribes, or it may be in the | ||||||
14 | form of a bank certificate
of deposit or bank letter of credit. | ||||||
15 | The bond shall be conditioned upon the
distributor's payment of | ||||||
16 | the amount of any 21-day draft which the
Department accepts | ||||||
17 | from that distributor for the delivery of stamps to that
| ||||||
18 | distributor under this Act. The distributor's failure to pay | ||||||
19 | any such
draft, when due, shall also make such distributor | ||||||
20 | automatically liable to
the Department for a penalty equal to | ||||||
21 | 25% of the amount of such draft.
| ||||||
22 | On and after December 1, 1985 and until July 1, 2003, the | ||||||
23 | Department
shall allow a distributor
30 days in which to make
| ||||||
24 | final payment of the amount to be paid for such stamps, by | ||||||
25 | allowing the
distributor to make payment for the stamps at the | ||||||
26 | time of purchasing them
with a draft which shall be in such |
| |||||||
| |||||||
1 | form as the Department prescribes, and
which shall be payable | ||||||
2 | within 30 days thereafter, and beginning on January 1,
2003 and | ||||||
3 | thereafter, the draft shall be payable by means of electronic | ||||||
4 | funds
transfer: Provided that such
distributor has filed with | ||||||
5 | the Department, and has received the
Department's approval of, | ||||||
6 | a bond, which is in addition to the bond required
under Section | ||||||
7 | 4 of this Act, payable to the Department in an amount equal
to | ||||||
8 | 150% of such distributor's average monthly tax liability to the
| ||||||
9 | Department under this Act during the preceding calendar year or | ||||||
10 | $750,000,
whichever is less, except that as to bonds filed on | ||||||
11 | or after January 1,
1987, such additional bond shall be in an | ||||||
12 | amount equal to 100% of such
distributor's average monthly tax | ||||||
13 | liability under this Act during the
preceding calendar year or | ||||||
14 | $750,000, whichever is less. The bond shall be
joint and | ||||||
15 | several and shall be in the form of a surety company bond in | ||||||
16 | such
form as the Department prescribes, or it may be in the | ||||||
17 | form of a bank
certificate of deposit or bank letter of credit.
| ||||||
18 | The bond shall be conditioned upon the distributor's payment of | ||||||
19 | the amount
of any 30-day draft which the Department accepts | ||||||
20 | from that distributor for
the delivery of stamps to that | ||||||
21 | distributor under this Act. The
distributor's failure to pay | ||||||
22 | any such draft, when due, shall also make such
distributor | ||||||
23 | automatically liable to the Department for a penalty equal to
| ||||||
24 | 25% of the amount of such draft.
| ||||||
25 | Every prior continuous compliance taxpayer shall be exempt | ||||||
26 | from all
requirements under this Section concerning the |
| |||||||
| |||||||
1 | furnishing of such bond, as
defined in this Section, as a | ||||||
2 | condition precedent to his being authorized
to engage in the | ||||||
3 | business licensed under this Act. This exemption shall
continue | ||||||
4 | for each such taxpayer until such time as he may be determined | ||||||
5 | by
the Department to be delinquent in the filing of any | ||||||
6 | returns, or is
determined by the Department (either through the | ||||||
7 | Department's issuance of a
final assessment which has become | ||||||
8 | final under the Act, or by the taxpayer's
filing of a return | ||||||
9 | which admits tax to be due that is not paid) to be
delinquent | ||||||
10 | or deficient in the paying of any tax under this Act, at which
| ||||||
11 | time that taxpayer shall become subject to the bond | ||||||
12 | requirements of this
Section and, as a condition of being | ||||||
13 | allowed to continue to engage in the
business licensed under | ||||||
14 | this Act, shall be required to furnish bond to the
Department | ||||||
15 | in such form as provided in this Section. Such taxpayer shall
| ||||||
16 | furnish such bond for a period of 2 years, after which, if the | ||||||
17 | taxpayer has
not been delinquent in the filing of any returns, | ||||||
18 | or delinquent or
deficient in the paying of any tax under this | ||||||
19 | Act, the Department may
reinstate such person as a prior | ||||||
20 | continuance compliance taxpayer. Any
taxpayer who fails to pay | ||||||
21 | an admitted or established liability under this
Act may also be | ||||||
22 | required to post bond or other acceptable security with the
| ||||||
23 | Department guaranteeing the payment of such admitted or | ||||||
24 | established liability.
| ||||||
25 | Except as otherwise provided in this Section, any person | ||||||
26 | aggrieved by any decision of the Department under this
Section |
| |||||||
| |||||||
1 | may, within the time allowed by law, protest and request a | ||||||
2 | hearing before the Department,
whereupon the Department shall | ||||||
3 | give notice and shall hold a hearing in
conformity with the | ||||||
4 | provisions of this Act and then issue its final
administrative | ||||||
5 | decision in the matter to such person. Effective July 1, 2013, | ||||||
6 | protests concerning matters that are subject to the | ||||||
7 | jurisdiction of the Illinois Independent Tax Tribunal shall be | ||||||
8 | filed in accordance with the Illinois Independent Tax Tribunal | ||||||
9 | Act of 2012, and hearings concerning those matters shall be | ||||||
10 | held before the Tribunal in accordance with that Act. With | ||||||
11 | respect to protests filed with the Department prior to July 1, | ||||||
12 | 2013 that would otherwise be subject to the jurisdiction of the | ||||||
13 | Illinois Independent Tax Tribunal, the person filing the | ||||||
14 | protest may elect to be subject to the provisions of the | ||||||
15 | Illinois Independent Tax Tribunal Act of 2012 at any time on or | ||||||
16 | after July 1, 2013, but not later than 30 days after the date | ||||||
17 | on which the protest was filed. If made, the election shall be | ||||||
18 | irrevocable. In the absence of
such a protest filed within the | ||||||
19 | time allowed by law, the Department's
decision shall become | ||||||
20 | final without any further determination being made or
notice | ||||||
21 | given.
| ||||||
22 | The Department shall discharge any surety and shall release | ||||||
23 | and return
any bond or security deposited, assigned, pledged, | ||||||
24 | or otherwise provided to
it by a taxpayer under this Section | ||||||
25 | within 30 days after:
| ||||||
26 | (1) such Taxpayer becomes a prior continuous |
| |||||||
| |||||||
1 | compliance taxpayer; or
| ||||||
2 | (2) such taxpayer has ceased to collect receipts on | ||||||
3 | which he is
required to remit tax to the Department, has | ||||||
4 | filed a final tax return, and
has paid to the Department an | ||||||
5 | amount sufficient to discharge his remaining
tax liability | ||||||
6 | as determined by the Department under this Act. The
| ||||||
7 | Department shall make a final determination of the | ||||||
8 | taxpayer's outstanding
tax liability as expeditiously as | ||||||
9 | possible after his final tax return has
been filed. If the | ||||||
10 | Department cannot make such final determination within
45 | ||||||
11 | days after receiving the final tax return, within such | ||||||
12 | period it shall
so notify the taxpayer, stating its reasons | ||||||
13 | therefor.
| ||||||
14 | At the time of purchasing such stamps from the Department | ||||||
15 | when purchase
is required by this Act, or at the time when the | ||||||
16 | tax which he has collected
is remitted by a distributor to the | ||||||
17 | Department without the purchase of
stamps from the Department | ||||||
18 | when that method of remitting the tax that has
been collected | ||||||
19 | is required or authorized by this Act, the distributor shall
be | ||||||
20 | allowed a discount during any year commencing July 1 and ending | ||||||
21 | the
following June 30 in accordance with the schedule set out | ||||||
22 | hereinbelow, from
the amount to be paid by him to the | ||||||
23 | Department for such stamps, or to be
paid by him to the | ||||||
24 | Department on the basis of monthly remittances (as the
case may | ||||||
25 | be), to cover the cost, to such distributor, of collecting the | ||||||
26 | tax
herein imposed by affixing such stamps to the original |
| |||||||
| |||||||
1 | packages of
cigarettes sold by such distributor or by placing | ||||||
2 | tax imprints underneath
the sealed transparent wrapper of | ||||||
3 | original packages of cigarettes sold by
such distributor (as | ||||||
4 | the case may be) . : (1) Prior to December 1, 1985, a
discount | ||||||
5 | equal to 1-2/3% of the amount of the tax up to and including | ||||||
6 | the
first $700,000 paid hereunder by
such distributor to the | ||||||
7 | Department during any such year; 1-1/3% of the next
$700,000 of | ||||||
8 | tax or any part thereof, paid hereunder by such distributor to
| ||||||
9 | the Department during any such year; 1% of the next $700,000 of | ||||||
10 | tax, or any
part thereof, paid hereunder by such distributor to | ||||||
11 | the Department during
any such year; and 2/3 of 1% of the | ||||||
12 | amount of any additional tax paid
hereunder by such distributor | ||||||
13 | to the Department during any such year or
(2) On and after | ||||||
14 | December 1, 1985 and until January 1, 2020 , a discount equal to | ||||||
15 | 1.75% of the
amount of the tax payable under this Act up to and | ||||||
16 | including the first
$3,000,000 paid hereunder by such | ||||||
17 | distributor to the Department during any
such year and 1.5% of | ||||||
18 | the amount of any additional tax paid hereunder by
such | ||||||
19 | distributor to the Department during any such year. On and | ||||||
20 | after January 1, 2020, the discount shall be equal to 1.75% of | ||||||
21 | the tax paid by the distributor to the Department under this | ||||||
22 | Act during the calendar year; however, on and after January 1, | ||||||
23 | 2020, in no event shall the discount allowed to any distributor | ||||||
24 | be less than $5 in any calendar year or more than $1,000 in any | ||||||
25 | calendar year.
| ||||||
26 | Two or more distributors that use a common means of |
| |||||||
| |||||||
1 | affixing revenue tax
stamps or that are owned or controlled by | ||||||
2 | the same interests shall be
treated as a single distributor for | ||||||
3 | the purpose of computing the discount.
| ||||||
4 | Cigarette manufacturers who are distributors under Section | ||||||
5 | 7(a) of this Act, and who
place their cigarettes in original | ||||||
6 | packages which are contained inside a
sealed transparent | ||||||
7 | wrapper, shall be required to remit the tax which they
are | ||||||
8 | required to collect under this Act to the Department by | ||||||
9 | remitting the
amount thereof to the Department by the 5th day | ||||||
10 | of each month, covering
cigarettes shipped or otherwise | ||||||
11 | delivered to points in Illinois to
purchasers during the | ||||||
12 | preceding calendar month, but a distributor need not
remit to | ||||||
13 | the Department the tax so collected by him from purchasers | ||||||
14 | under
this Act to the extent to which such distributor is | ||||||
15 | required to remit the
tax imposed by the Cigarette Tax Act to | ||||||
16 | the Department with respect to the
same cigarettes. All taxes | ||||||
17 | upon cigarettes under this Act are a direct tax
upon the retail | ||||||
18 | consumer and shall conclusively be presumed to be
precollected | ||||||
19 | for the purpose of convenience and facility only.
Cigarette | ||||||
20 | manufacturers that are distributors licensed under Section | ||||||
21 | 7(a) of this Act and who place their cigarettes in original | ||||||
22 | packages which
are contained inside a sealed transparent | ||||||
23 | wrapper, before delivering such
cigarettes or causing such | ||||||
24 | cigarettes to be delivered in this State to
purchasers, shall | ||||||
25 | evidence their obligation to collect and remit the tax
due with | ||||||
26 | respect to such cigarettes by imprinting language to be |
| |||||||
| |||||||
1 | prescribed
by the Department on each original package of such | ||||||
2 | cigarettes underneath
the sealed transparent outside wrapper | ||||||
3 | of such original package, in such
place thereon and in such | ||||||
4 | manner as the Department may prescribe; provided
(as stated | ||||||
5 | hereinbefore) that this requirement does not apply when such
| ||||||
6 | distributor is required or authorized by the Cigarette Tax Act | ||||||
7 | to place the
tax imprint provided for in the last paragraph of | ||||||
8 | Section 3 of that Act
underneath the sealed transparent wrapper | ||||||
9 | of such original package of
cigarettes. Such imprinted language | ||||||
10 | shall acknowledge the manufacturer's
collection and payment of | ||||||
11 | or liability for the tax imposed by this Act with
respect to | ||||||
12 | such cigarettes.
| ||||||
13 | The Department shall adopt the design or designs of the tax | ||||||
14 | stamps and
shall procure the printing of such stamps in such | ||||||
15 | amounts and denominations
as it deems necessary to provide for | ||||||
16 | the affixation of the proper amount of
tax stamps to each | ||||||
17 | original package of cigarettes.
| ||||||
18 | Where tax stamps are required, the Department may authorize | ||||||
19 | distributors
to affix revenue tax stamps by imprinting tax | ||||||
20 | meter stamps upon original
packages of cigarettes. The | ||||||
21 | Department shall adopt rules and regulations
relating to the | ||||||
22 | imprinting of such tax meter stamps as will result in
payment | ||||||
23 | of the proper taxes as herein imposed. No distributor may affix
| ||||||
24 | revenue tax stamps to original packages of cigarettes by | ||||||
25 | imprinting meter
stamps thereon unless such distributor has | ||||||
26 | first obtained permission from
the Department to employ this |
| |||||||
| |||||||
1 | method of affixation. The Department shall
regulate the use of | ||||||
2 | tax meters and may, to assure the proper collection of
the | ||||||
3 | taxes imposed by this Act, revoke or suspend the privilege, | ||||||
4 | theretofore
granted by the Department to any distributor, to | ||||||
5 | imprint tax meter stamps
upon original packages of cigarettes.
| ||||||
6 | The tax hereby imposed and not paid pursuant to this | ||||||
7 | Section shall be
paid to the Department directly by any person | ||||||
8 | using such cigarettes within
this State, pursuant to Section 12 | ||||||
9 | hereof.
| ||||||
10 | A distributor shall not affix, or cause to be affixed, any | ||||||
11 | stamp or imprint
to a package
of cigarettes, as provided for in | ||||||
12 | this Section, if the tobacco product
manufacturer, as defined | ||||||
13 | in Section 10 of the Tobacco Product Manufacturers'
Escrow
Act, | ||||||
14 | that made or sold the cigarettes has failed to become a | ||||||
15 | participating
manufacturer, as defined in subdivision (a)(1) | ||||||
16 | of Section 15 of the Tobacco
Product Manufacturers' Escrow Act, | ||||||
17 | or has failed to create a qualified escrow
fund for any | ||||||
18 | cigarettes manufactured by the tobacco
product manufacturer | ||||||
19 | and sold in this State or otherwise failed to bring itself
into
| ||||||
20 | compliance with subdivision (a)(2) of Section 15 of the Tobacco | ||||||
21 | Product
Manufacturers' Escrow Act.
| ||||||
22 | (Source: P.A. 100-1171, eff. 1-4-19.)
| ||||||
23 | Section 40. The Hotel Operators' Occupation Tax Act is | ||||||
24 | amended by changing Section 6 as follows:
|
| |||||||
| |||||||
1 | (35 ILCS 145/6) (from Ch. 120, par. 481b.36)
| ||||||
2 | Sec. 6. Filing of returns and distribution of proceeds. | ||||||
3 | Except as provided hereinafter in this Section, on or | ||||||
4 | before
the last day of each calendar month, every person | ||||||
5 | engaged in the
business of renting, leasing or letting rooms in | ||||||
6 | a hotel in this State
during the preceding calendar month shall | ||||||
7 | file a return with the
Department, stating:
| ||||||
8 | 1. The name of the operator;
| ||||||
9 | 2. His residence address and the address of his | ||||||
10 | principal place of
business and the address of the | ||||||
11 | principal place of business (if that is
a different | ||||||
12 | address) from which he engages in the business of renting,
| ||||||
13 | leasing or letting rooms in a hotel in this State;
| ||||||
14 | 3. Total amount of rental receipts received by him | ||||||
15 | during the
preceding calendar month from renting, leasing | ||||||
16 | or letting rooms during
such preceding calendar month;
| ||||||
17 | 4. Total amount of rental receipts received by him | ||||||
18 | during the
preceding calendar month from renting, leasing | ||||||
19 | or letting rooms to
permanent residents during such | ||||||
20 | preceding calendar month;
| ||||||
21 | 5. Total amount of other exclusions from gross rental | ||||||
22 | receipts
allowed by this Act;
| ||||||
23 | 6. Gross rental receipts which were received by him | ||||||
24 | during the
preceding calendar month and upon the basis of | ||||||
25 | which the tax is imposed;
| ||||||
26 | 7. The amount of tax due;
|
| |||||||
| |||||||
1 | 8. Such other reasonable information as the Department | ||||||
2 | may require.
| ||||||
3 | If the operator's average monthly tax liability to the | ||||||
4 | Department
does not exceed $200, the Department may authorize | ||||||
5 | his returns to be
filed on a quarter annual basis, with the | ||||||
6 | return for January, February
and March of a given year being | ||||||
7 | due by April 30 of such year; with the
return for April, May | ||||||
8 | and June of a given year being due by July 31 of
such year; with | ||||||
9 | the return for July, August and September of a given
year being | ||||||
10 | due by October 31 of such year, and with the return for
| ||||||
11 | October, November and December of a given year being due by | ||||||
12 | January 31
of the following year.
| ||||||
13 | If the operator's average monthly tax liability to the | ||||||
14 | Department
does not exceed $50, the Department may authorize | ||||||
15 | his returns to be
filed on an annual basis, with the return for | ||||||
16 | a given year being due by
January 31 of the following year.
| ||||||
17 | Such quarter annual and annual returns, as to form and | ||||||
18 | substance,
shall be subject to the same requirements as monthly | ||||||
19 | returns.
| ||||||
20 | Notwithstanding any other provision in this Act concerning | ||||||
21 | the time
within which an operator may file his return, in the | ||||||
22 | case of any
operator who ceases to engage in a kind of business | ||||||
23 | which makes him
responsible for filing returns under this Act, | ||||||
24 | such operator shall file
a final return under this Act with the | ||||||
25 | Department not more than 1 month
after discontinuing such | ||||||
26 | business.
|
| |||||||
| |||||||
1 | Where the same person has more than 1 business registered | ||||||
2 | with the
Department under separate registrations under this | ||||||
3 | Act, such person
shall not file each return that is due as a | ||||||
4 | single return covering all
such registered businesses, but | ||||||
5 | shall file separate returns for each
such registered business.
| ||||||
6 | In his return, the operator shall determine the value of | ||||||
7 | any
consideration other than money received by him in | ||||||
8 | connection with the
renting, leasing or letting of rooms in the | ||||||
9 | course of his business and
he shall include such value in his | ||||||
10 | return. Such determination shall be
subject to review and | ||||||
11 | revision by the Department in the manner
hereinafter provided | ||||||
12 | for the correction of returns.
| ||||||
13 | Where the operator is a corporation, the return filed on | ||||||
14 | behalf of
such corporation shall be signed by the president, | ||||||
15 | vice-president,
secretary or treasurer or by the properly | ||||||
16 | accredited agent of such
corporation.
| ||||||
17 | The person filing the return herein provided for shall, at | ||||||
18 | the time of
filing such return, pay to the Department the | ||||||
19 | amount of tax herein imposed.
The operator filing the return | ||||||
20 | under this Section shall, at the time of
filing such return, | ||||||
21 | pay to the Department the amount of tax imposed by this
Act | ||||||
22 | less the vendor discount amount a discount of 2.1% or $25 per | ||||||
23 | calendar year, whichever is greater ,
which is allowed to | ||||||
24 | reimburse the operator for the expenses incurred in
keeping | ||||||
25 | records, preparing and filing returns, remitting the tax and
| ||||||
26 | supplying data to the Department on request. Prior to January |
| |||||||
| |||||||
1 | 1, 2020, the vendor discount amount shall be 2.1% or $25 per | ||||||
2 | calendar year, whichever is greater. On and after January 1, | ||||||
3 | 2020, the vendor discount amount shall be 1.75% of the proceeds | ||||||
4 | collected during the calendar year; however, on and after | ||||||
5 | January 1, 2020, in no event shall the discount allowed to any | ||||||
6 | person be less than $5 in any calendar year or more than $1,000 | ||||||
7 | in any calendar year.
| ||||||
8 | If any payment provided for in this Section exceeds the | ||||||
9 | operator's liabilities under this Act, as shown on an original | ||||||
10 | return, the Department may authorize the operator to credit | ||||||
11 | such excess payment against liability subsequently to be | ||||||
12 | remitted to the Department under this Act, in accordance with | ||||||
13 | reasonable rules adopted by the Department. If the Department | ||||||
14 | subsequently determines that all or any part of the credit | ||||||
15 | taken was not actually due to the operator, the operator's | ||||||
16 | discount shall be reduced by an amount equal to the difference | ||||||
17 | between the discount as applied to the credit taken and that | ||||||
18 | actually due, and that operator shall be liable for penalties | ||||||
19 | and interest on such difference. | ||||||
20 | There shall be deposited in the Build Illinois Fund in the | ||||||
21 | State
Treasury for each State fiscal year 40% of the amount of | ||||||
22 | total
net proceeds from the tax imposed by subsection (a) of | ||||||
23 | Section 3.
Of the remaining 60%, $5,000,000 shall be deposited | ||||||
24 | in the Illinois
Sports Facilities Fund and credited to the | ||||||
25 | Subsidy Account each fiscal
year by making monthly deposits in | ||||||
26 | the amount of 1/8 of $5,000,000 plus
cumulative deficiencies in |
| |||||||
| |||||||
1 | such deposits for prior months, and an
additional $8,000,000 | ||||||
2 | shall be deposited in the Illinois Sports Facilities
Fund and | ||||||
3 | credited to the Advance Account each fiscal year by making | ||||||
4 | monthly
deposits in the amount of 1/8 of $8,000,000 plus any | ||||||
5 | cumulative deficiencies
in such deposits for prior months; | ||||||
6 | provided, that for fiscal years ending
after June 30, 2001, the | ||||||
7 | amount to be so deposited into the Illinois
Sports Facilities | ||||||
8 | Fund and credited to the Advance Account each fiscal year
shall | ||||||
9 | be increased from $8,000,000 to the then applicable Advance | ||||||
10 | Amount and
the required monthly deposits beginning with July | ||||||
11 | 2001 shall be in the amount
of 1/8 of the then applicable | ||||||
12 | Advance Amount plus any cumulative deficiencies
in those | ||||||
13 | deposits for prior months. (The deposits of the additional | ||||||
14 | $8,000,000
or the then applicable Advance Amount, as | ||||||
15 | applicable,
during each fiscal year shall be treated as | ||||||
16 | advances
of funds to the Illinois Sports Facilities Authority | ||||||
17 | for its corporate
purposes to the extent paid to the Authority | ||||||
18 | or its trustee and shall be
repaid into the General Revenue | ||||||
19 | Fund in the State Treasury by the State
Treasurer on behalf of | ||||||
20 | the Authority pursuant to Section 19 of the Illinois
Sports | ||||||
21 | Facilities Authority Act, as amended. If in any fiscal year the | ||||||
22 | full
amount of the then applicable Advance Amount
is not repaid | ||||||
23 | into the General Revenue Fund, then the deficiency shall be | ||||||
24 | paid
from the amount in the Local Government Distributive Fund | ||||||
25 | that would otherwise
be allocated to the City of Chicago under | ||||||
26 | the State Revenue Sharing Act.)
|
| |||||||
| |||||||
1 | For purposes of the foregoing paragraph, the term "Advance | ||||||
2 | Amount"
means, for fiscal year 2002, $22,179,000, and for | ||||||
3 | subsequent fiscal years
through fiscal year 2032, 105.615% of | ||||||
4 | the Advance Amount for the immediately
preceding fiscal year, | ||||||
5 | rounded up to the nearest $1,000.
| ||||||
6 | Of the remaining 60% of the amount of total net proceeds | ||||||
7 | prior to August 1, 2011 from the tax
imposed by subsection (a) | ||||||
8 | of Section 3 after all required deposits in the
Illinois Sports | ||||||
9 | Facilities Fund, the amount equal to 8% of the net revenue
| ||||||
10 | realized from this Act plus an amount equal to
8% of the net | ||||||
11 | revenue realized from any tax imposed under Section 4.05 of the
| ||||||
12 | Chicago World's Fair-1992 Authority Act during the preceding | ||||||
13 | month shall be
deposited in the Local Tourism Fund each month | ||||||
14 | for purposes authorized by
Section 605-705 of the Department of | ||||||
15 | Commerce and Economic Opportunity Law (20 ILCS 605/605-705). Of | ||||||
16 | the remaining 60% of the amount of total net proceeds beginning | ||||||
17 | on August 1, 2011 from the tax imposed by subsection (a) of | ||||||
18 | Section 3 after all required deposits in the Illinois Sports | ||||||
19 | Facilities Fund, an amount equal to 8% of the net revenue | ||||||
20 | realized from this Act plus an amount equal to 8% of the net | ||||||
21 | revenue realized from any tax imposed under Section 4.05 of the | ||||||
22 | Chicago World's Fair-1992 Authority Act during the preceding | ||||||
23 | month shall be deposited as follows: 18% of such amount shall | ||||||
24 | be deposited into the Chicago Travel Industry Promotion Fund | ||||||
25 | for the purposes described in subsection (n) of Section 5 of | ||||||
26 | the Metropolitan Pier and Exposition Authority Act and the |
| |||||||
| |||||||
1 | remaining 82% of such amount shall be deposited into the Local | ||||||
2 | Tourism Fund each month for purposes authorized by Section | ||||||
3 | 605-705 of the Department of Commerce and Economic Opportunity | ||||||
4 | Law. Beginning on August 1, 1999 and ending on July 31, 2011, | ||||||
5 | an amount equal to 4.5% of the net revenue
realized from the | ||||||
6 | Hotel Operators' Occupation Tax Act during the preceding
month | ||||||
7 | shall be deposited into the International Tourism Fund for the | ||||||
8 | purposes
authorized in Section 605-707 of the Department of | ||||||
9 | Commerce
and Economic Opportunity Law. Beginning on August 1, | ||||||
10 | 2011, an amount equal to 4.5% of the net revenue realized from | ||||||
11 | this Act during the preceding month shall be deposited as | ||||||
12 | follows: 55% of such amount shall be deposited into the Chicago | ||||||
13 | Travel Industry Promotion Fund for the purposes described in | ||||||
14 | subsection (n) of Section 5 of the Metropolitan Pier and | ||||||
15 | Exposition Authority Act and the remaining 45% of such amount | ||||||
16 | deposited into the International Tourism Fund for the purposes | ||||||
17 | authorized in Section 605-707 of the Department of Commerce and | ||||||
18 | Economic Opportunity Law. "Net
revenue realized for a month" | ||||||
19 | means the revenue collected by the State under
that Act during | ||||||
20 | the previous month less the amount paid out during that same
| ||||||
21 | month as refunds to taxpayers for overpayment of liability | ||||||
22 | under that Act.
| ||||||
23 | After making all these deposits, all other proceeds of the | ||||||
24 | tax imposed under
subsection (a) of Section 3 shall be | ||||||
25 | deposited in the Tourism Promotion Fund in
the State Treasury. | ||||||
26 | All moneys received by the Department from the additional
tax |
| |||||||
| |||||||
1 | imposed under subsection (b) of Section 3 shall be deposited | ||||||
2 | into the Build
Illinois Fund in the State Treasury.
| ||||||
3 | The Department may, upon separate written notice to a | ||||||
4 | taxpayer, require
the taxpayer to prepare and file with the | ||||||
5 | Department on a form prescribed
by the Department within not | ||||||
6 | less than 60 days after receipt of the notice
an annual | ||||||
7 | information return for the tax year specified in the notice.
| ||||||
8 | Such annual return to the Department shall include a statement | ||||||
9 | of gross
receipts as shown by the operator's last State income | ||||||
10 | tax return. If the
total receipts of the business as reported | ||||||
11 | in the State income tax return
do not agree with the gross | ||||||
12 | receipts reported to the Department for the
same period, the | ||||||
13 | operator shall attach to his annual information return a
| ||||||
14 | schedule showing a reconciliation of the 2 amounts and the | ||||||
15 | reasons for the
difference. The operator's annual information | ||||||
16 | return to the Department
shall also disclose pay roll | ||||||
17 | information of the operator's business during
the year covered | ||||||
18 | by such return and any additional reasonable information
which | ||||||
19 | the Department deems would be helpful in determining the | ||||||
20 | accuracy of
the monthly, quarterly or annual tax returns by | ||||||
21 | such operator as
hereinbefore provided for in this Section.
| ||||||
22 | If the annual information return required by this Section | ||||||
23 | is not filed
when and as required the taxpayer shall be liable | ||||||
24 | for a penalty in an
amount determined in accordance with | ||||||
25 | Section 3-4 of the Uniform Penalty and
Interest Act until such | ||||||
26 | return is filed as required, the penalty to be
assessed and |
| |||||||
| |||||||
1 | collected in the same manner as any other penalty provided
for | ||||||
2 | in this Act.
| ||||||
3 | The chief executive officer, proprietor, owner or highest | ||||||
4 | ranking manager
shall sign the annual return to certify the | ||||||
5 | accuracy of the information
contained therein. Any person who | ||||||
6 | willfully signs the annual return containing
false or | ||||||
7 | inaccurate information shall be guilty of perjury and punished
| ||||||
8 | accordingly. The annual return form prescribed by the | ||||||
9 | Department shall
include a warning that the person signing the | ||||||
10 | return may be liable for perjury.
| ||||||
11 | The foregoing portion of this Section concerning the filing | ||||||
12 | of an annual
information return shall not apply to an operator | ||||||
13 | who is not required to
file an income tax return with the | ||||||
14 | United States Government.
| ||||||
15 | (Source: P.A. 100-23, eff. 7-6-17; 100-1171, eff. 1-4-19.)
| ||||||
16 | Section 45. The Motor Fuel Tax Law is amended by changing | ||||||
17 | Sections 2b, 6, and 6a as follows:
| ||||||
18 | (35 ILCS 505/2b) (from Ch. 120, par. 418b)
| ||||||
19 | Sec. 2b. Receiver's monthly return. In addition to the tax | ||||||
20 | collection and reporting responsibilities
imposed elsewhere in | ||||||
21 | this Act, a person who is required to pay the tax imposed
by | ||||||
22 | Section 2a of this Act shall pay the tax to the Department by | ||||||
23 | return showing
all fuel purchased, acquired or received and | ||||||
24 | sold, distributed or used during
the preceding calendar month
|
| |||||||
| |||||||
1 | including losses of fuel as the result of evaporation or | ||||||
2 | shrinkage due to
temperature variations, and such other | ||||||
3 | reasonable information as the
Department may require.
Losses of | ||||||
4 | fuel as the result of evaporation or shrinkage due to | ||||||
5 | temperature
variations may not exceed 1% of the total gallons | ||||||
6 | in
storage at the
beginning of the month, plus the receipts of | ||||||
7 | gallonage during the month, minus
the gallonage remaining in | ||||||
8 | storage at the end of the month. Any loss reported
that is in | ||||||
9 | excess of this amount shall be subject to the tax imposed by
| ||||||
10 | Section
2a of this Law.
On and after July 1, 2001, for each | ||||||
11 | 6-month period January through June, net
losses of fuel (for | ||||||
12 | each category of fuel that is required to be reported on a
| ||||||
13 | return) as the result of evaporation or shrinkage due to | ||||||
14 | temperature variations
may not exceed 1% of the total gallons | ||||||
15 | in storage at the beginning of each
January, plus the receipts | ||||||
16 | of gallonage each January through June, minus the
gallonage | ||||||
17 | remaining in storage at the end of each June. On and after July | ||||||
18 | 1,
2001, for each 6-month period July through December, net | ||||||
19 | losses of fuel (for
each category of fuel that is required to | ||||||
20 | be reported on a return) as the
result of evaporation or | ||||||
21 | shrinkage due to temperature variations may not exceed
1% of | ||||||
22 | the total gallons in storage at the beginning of each July, | ||||||
23 | plus the
receipts of gallonage each July through December, | ||||||
24 | minus the gallonage remaining
in storage at the end of each | ||||||
25 | December. Any net loss reported that is in
excess of this | ||||||
26 | amount shall be subject to the tax imposed by Section 2a of |
| |||||||
| |||||||
1 | this
Law. For purposes of this Section, "net loss" means the | ||||||
2 | number of gallons
gained through temperature variations minus | ||||||
3 | the number of gallons lost through
temperature variations or | ||||||
4 | evaporation for each of the respective 6-month
periods.
| ||||||
5 | The return shall be prescribed by the Department and shall | ||||||
6 | be filed
between the 1st and 20th days of each calendar month. | ||||||
7 | The Department may, in
its discretion, combine the returns | ||||||
8 | filed under this Section, Section 5, and
Section 5a of this | ||||||
9 | Act. The return must be accompanied by appropriate
| ||||||
10 | computer-generated magnetic media supporting schedule data in | ||||||
11 | the format
required by the Department, unless, as provided by | ||||||
12 | rule, the Department grants
an exception upon petition of a | ||||||
13 | taxpayer. If the return is filed timely, the
seller shall take | ||||||
14 | a discount of 2% through June 30, 2003 and 1.75%
thereafter | ||||||
15 | which is allowed to reimburse
the seller for
the expenses | ||||||
16 | incurred in keeping records, preparing and filing returns,
| ||||||
17 | collecting and remitting the tax and supplying data to the | ||||||
18 | Department on
request.
The discount, however, shall be | ||||||
19 | applicable only to the amount
of payment
which accompanies a | ||||||
20 | return that is filed timely in accordance with this
Section. | ||||||
21 | Prior to January 1, 2020, the vendor discount amount shall be | ||||||
22 | 1.75%. On and after January 1, 2020, the vendor discount amount | ||||||
23 | shall be 1.75% of the proceeds collected during the calendar | ||||||
24 | year; however, on and after January 1, 2020, in no event shall | ||||||
25 | the discount allowed to any person be less than $5 in any | ||||||
26 | calendar year or more than $1,000 in any calendar year.
|
| |||||||
| |||||||
1 | If any payment provided for in this Section exceeds the | ||||||
2 | receiver's liabilities under this Act, as shown on an original | ||||||
3 | return, the Department may authorize the receiver to credit | ||||||
4 | such excess payment against liability subsequently to be | ||||||
5 | remitted to the Department under this Act, in accordance with | ||||||
6 | reasonable rules adopted by the Department. If the Department | ||||||
7 | subsequently determines that all or any part of the credit | ||||||
8 | taken was not actually due to the receiver, the receiver's | ||||||
9 | discount shall be reduced by an amount equal to the difference | ||||||
10 | between the discount as applied to the credit taken and that | ||||||
11 | actually due, and that receiver shall be liable for penalties | ||||||
12 | and interest on such difference. | ||||||
13 | (Source: P.A. 100-1171, eff. 1-4-19.)
| ||||||
14 | (35 ILCS 505/6) (from Ch. 120, par. 422)
| ||||||
15 | Sec. 6. Collection of tax; distributors. A distributor who | ||||||
16 | sells or
distributes any motor fuel, which he is
required by | ||||||
17 | Section 5 to report to the Department when filing a return,
| ||||||
18 | shall (except as hereinafter provided) collect at the time of | ||||||
19 | such sale and
distribution, the amount of tax imposed under | ||||||
20 | this Act on all such motor
fuel sold and distributed, and at | ||||||
21 | the time of making a return, the
distributor shall pay to the | ||||||
22 | Department the amount so collected less a discount
of 2% | ||||||
23 | through June 30, 2003 and 1.75% thereafter which is allowed to
| ||||||
24 | reimburse the distributor for the
expenses incurred
in keeping | ||||||
25 | records, preparing and filing returns, collecting and |
| |||||||
| |||||||
1 | remitting
the tax and supplying data to the Department on | ||||||
2 | request, and shall also
pay to the Department an amount equal | ||||||
3 | to the amount that would be collectible
as a tax in the event | ||||||
4 | of a sale thereof on all such motor fuel used by said
| ||||||
5 | distributor during the period covered by the return.
Prior to | ||||||
6 | July 1, 2003, the discount amount shall be 2%. From July 1, | ||||||
7 | 2003 through December 31, 2019, the discount amount shall be | ||||||
8 | 1.75%. On and after January 1, 2020, the discount amount shall | ||||||
9 | be 1.75% of the proceeds collected during the calendar year; | ||||||
10 | however, on and after January 1, 2020, in no event shall the | ||||||
11 | discount allowed to any distributor be less than $5 in any | ||||||
12 | calendar year or more than $1,000 in any calendar year. | ||||||
13 | However, no payment shall be made based upon dyed diesel fuel | ||||||
14 | used
by the distributor for non-highway purposes.
The discount
| ||||||
15 | shall only be applicable to the amount of tax payment which | ||||||
16 | accompanies a
return which is filed timely in accordance with | ||||||
17 | Section 5 of this Act.
In each subsequent sale of motor fuel on | ||||||
18 | which the amount of tax imposed under
this Act has been | ||||||
19 | collected as provided in this Section, the amount so
collected | ||||||
20 | shall be added to the selling price, so that the amount of tax | ||||||
21 | is
paid ultimately by the user of the motor fuel. However, no | ||||||
22 | collection or
payment shall be made in the case of the sale or | ||||||
23 | use of any motor fuel to the
extent to which such sale or use of | ||||||
24 | motor fuel may not, under the constitution
and statutes of the | ||||||
25 | United States, be made the subject of taxation by this
State. A | ||||||
26 | person whose license to act as a distributor of fuel has been |
| |||||||
| |||||||
1 | revoked
shall, at the time of making a return, also pay to the | ||||||
2 | Department an amount
equal to the amount that would be | ||||||
3 | collectible as a tax in the event of a sale
thereof on all | ||||||
4 | motor fuel, which he is required by the second paragraph of
| ||||||
5 | Section 5 to report to the Department in making a return, and | ||||||
6 | which he had on
hand on the date on which the license was | ||||||
7 | revoked, and with respect to which no
tax had been previously | ||||||
8 | paid under this Act.
| ||||||
9 | A distributor may make tax free sales of motor fuel, with | ||||||
10 | respect to
which he is otherwise required to collect the tax, | ||||||
11 | only as specified in the following items 1 through 7.
| ||||||
12 | 1. When the sale is made to a person holding a valid | ||||||
13 | unrevoked license
as a distributor, by making a specific | ||||||
14 | notation thereof on invoices or sales
slip covering each | ||||||
15 | sale.
| ||||||
16 | 2. When the sale is made with delivery to a purchaser | ||||||
17 | outside of this
State.
| ||||||
18 | 3. When the sale is made to the Federal Government or | ||||||
19 | its
instrumentalities.
| ||||||
20 | 4. When the sale is made to a municipal corporation | ||||||
21 | owning and operating
a local transportation system for | ||||||
22 | public service in this State when an
official certificate | ||||||
23 | of exemption is obtained in lieu of the tax.
| ||||||
24 | 5. When the sale is made to a privately owned public | ||||||
25 | utility owning and
operating 2 axle vehicles designed and | ||||||
26 | used for transporting more than 7
passengers, which |
| |||||||
| |||||||
1 | vehicles are used as common carriers in general
| ||||||
2 | transportation of passengers, are not devoted to any | ||||||
3 | specialized purpose
and are operated entirely within the | ||||||
4 | territorial limits of a single
municipality or of any group | ||||||
5 | of contiguous municipalities, or in a close
radius thereof, | ||||||
6 | and the operations of which are subject to the regulations
| ||||||
7 | of the Illinois Commerce Commission, when an official | ||||||
8 | certificate of
exemption is obtained in lieu of the tax.
| ||||||
9 | 6. When a sale of special fuel is made to a person | ||||||
10 | holding a valid,
unrevoked license as a supplier, by making | ||||||
11 | a specific notation thereof on
the invoice or sales slip | ||||||
12 | covering each such sale.
| ||||||
13 | 7. When a sale of dyed diesel fuel is made to someone
| ||||||
14 | other than a licensed
distributor or a licensed supplier | ||||||
15 | for non-highway purposes and the fuel is (i) delivered from | ||||||
16 | a vehicle designed for the specific purpose of such sales | ||||||
17 | and delivered directly into a stationary bulk storage tank | ||||||
18 | that displays the notice required by Section 4f of this | ||||||
19 | Act, (ii) delivered from a vehicle designed for the | ||||||
20 | specific purpose of such sales and delivered directly into | ||||||
21 | the fuel supply tanks of non-highway vehicles that are not | ||||||
22 | required to be registered for highway use, or (iii) | ||||||
23 | dispensed from a dyed diesel fuel dispensing facility that | ||||||
24 | has withdrawal facilities that are not readily accessible | ||||||
25 | to and are not capable of dispensing dyed diesel fuel into | ||||||
26 | the fuel supply tank of a motor vehicle. |
| |||||||
| |||||||
1 | A specific notation is required on
the
invoice or sales | ||||||
2 | slip covering such sales, and any supporting
documentation | ||||||
3 | that may be required by the Department must be obtained by | ||||||
4 | the distributor.
The distributor shall obtain and
keep the | ||||||
5 | supporting documentation in such form as the Department may | ||||||
6 | require by
rule.
| ||||||
7 | For purposes of this item 7, a dyed diesel fuel | ||||||
8 | dispensing facility is considered to have withdrawal | ||||||
9 | facilities that are "not readily accessible to and not | ||||||
10 | capable of dispensing dyed diesel fuel into the fuel supply | ||||||
11 | tank of a motor vehicle" only if the dyed diesel fuel is | ||||||
12 | delivered from: (i) a dispenser hose that is short enough | ||||||
13 | so that it will not reach the fuel supply tank of a motor | ||||||
14 | vehicle or (ii) a dispenser that is enclosed by a fence or | ||||||
15 | other physical barrier so that a vehicle cannot pull | ||||||
16 | alongside the dispenser to permit fueling.
| ||||||
17 | 8. (Blank).
| ||||||
18 | All special fuel sold or used for non-highway purposes must | ||||||
19 | have a dye
added in accordance with Section 4d of this Law.
| ||||||
20 | All suits or other proceedings brought for the purpose of | ||||||
21 | recovering any
taxes, interest or penalties due the State of | ||||||
22 | Illinois under this Act may
be maintained in the name of the | ||||||
23 | Department.
| ||||||
24 | (Source: P.A. 96-1384, eff. 7-29-10.)
| ||||||
25 | (35 ILCS 505/6a) (from Ch. 120, par. 422a)
|
| |||||||
| |||||||
1 | Sec. 6a. Collection of tax; suppliers. A supplier, other | ||||||
2 | than a licensed
distributor, who sells or
distributes any | ||||||
3 | special fuel, which he is required by Section 5a to report
to | ||||||
4 | the Department when filing a return, shall (except as | ||||||
5 | hereinafter
provided) collect at the time of such sale and | ||||||
6 | distribution, the amount of
tax imposed under this Act on all | ||||||
7 | such special fuel sold and distributed,
and at the time of | ||||||
8 | making a return, the supplier shall pay to the
Department the | ||||||
9 | amount so collected less a discount of 2% through June 30,
2003 | ||||||
10 | and 1.75% thereafter which
is allowed
to reimburse the supplier | ||||||
11 | for the expenses incurred in keeping records,
preparing and | ||||||
12 | filing returns, collecting and remitting the tax and
supplying | ||||||
13 | data to the Department on request, and shall also pay to the
| ||||||
14 | Department an amount equal to the amount that would be | ||||||
15 | collectible as a tax
in the event of a sale thereof on all such | ||||||
16 | special fuel used by said
supplier during the period covered by | ||||||
17 | the return. Prior to July 1, 2003, the discount amount shall be | ||||||
18 | 2%. From July 1, 2003 through December 31, 2019, the discount | ||||||
19 | amount shall be 1.75%. On and after January 1, 2020, the | ||||||
20 | discount amount shall be 1.75% of the proceeds collected during | ||||||
21 | the calendar year; however, on and after January 1, 2020, in no | ||||||
22 | event shall the discount allowed to any distributor be less | ||||||
23 | than $5 in any calendar year or more than $1,000 in any | ||||||
24 | calendar year. However,
no payment shall be made based upon | ||||||
25 | dyed diesel fuel used by said
supplier for non-highway | ||||||
26 | purposes.
The discount
shall only be applicable to the amount |
| |||||||
| |||||||
1 | of tax payment which accompanies a
return which is filed timely | ||||||
2 | in accordance with Section 5(a) of this Act.
In each subsequent | ||||||
3 | sale of special fuel on which the amount of tax imposed
under | ||||||
4 | this Act has been collected as provided in this Section, the | ||||||
5 | amount
so collected shall be added to the selling price, so | ||||||
6 | that the amount of tax
is paid ultimately by the user of the | ||||||
7 | special fuel. However,
no collection or payment shall be made | ||||||
8 | in the case of the sale or use of
any special fuel to the extent | ||||||
9 | to which such sale or use of motor fuel
may not, under the | ||||||
10 | Constitution and statutes of the United States, be made
the | ||||||
11 | subject of taxation by this State.
| ||||||
12 | A person whose license to act as supplier of special fuel | ||||||
13 | has been revoked
shall, at the time of making a return, also | ||||||
14 | pay to the Department an amount
equal to the amount that would | ||||||
15 | be collectible as a tax in the event of a
sale thereof on all | ||||||
16 | special fuel, which he is required by the 1st paragraph
of | ||||||
17 | Section 5a to report to the Department in making a return.
| ||||||
18 | A supplier may make tax-free sales of special fuel, with | ||||||
19 | respect to which
he is otherwise required to collect the tax, | ||||||
20 | only as specified in the following items 1 through
7.
| ||||||
21 | 1. When the sale is made to the federal government or | ||||||
22 | its
instrumentalities.
| ||||||
23 | 2. When the sale is made to a municipal corporation | ||||||
24 | owning and operating
a local transportation system for | ||||||
25 | public service in this State when an
official certificate | ||||||
26 | of exemption is obtained in lieu of the tax.
|
| |||||||
| |||||||
1 | 3. When the sale is made to a privately owned public | ||||||
2 | utility owning and
operating 2 axle vehicles designed and | ||||||
3 | used for transporting more than 7
passengers, which | ||||||
4 | vehicles are used as common carriers in general
| ||||||
5 | transportation of passengers, are not devoted to any | ||||||
6 | specialized purpose
and are operated entirely within the | ||||||
7 | territorial limits of a single
municipality or of any group | ||||||
8 | of contiguous municipalities, or in a close
radius thereof, | ||||||
9 | and the operations of which are subject to the regulations
| ||||||
10 | of the Illinois Commerce Commission, when an official | ||||||
11 | certificate of
exemption is obtained in lieu of the tax.
| ||||||
12 | 4. When a sale is made to a person holding a valid
| ||||||
13 | unrevoked license as a supplier or a distributor by making | ||||||
14 | a specific
notation thereof on invoice or sales slip | ||||||
15 | covering each such sale.
| ||||||
16 | 5. When a sale of dyed diesel fuel is made to someone | ||||||
17 | other than a
licensed distributor or licensed supplier
for | ||||||
18 | non-highway purposes and the fuel is (i) delivered from a | ||||||
19 | vehicle designed for the specific purpose of such sales and | ||||||
20 | delivered directly into a stationary bulk storage tank that | ||||||
21 | displays the notice required by Section 4f of this Act, | ||||||
22 | (ii) delivered from a vehicle designed for the specific | ||||||
23 | purpose of such sales and delivered directly into the fuel | ||||||
24 | supply tanks of non-highway vehicles that are not required | ||||||
25 | to be registered for highway use, or (iii) dispensed from a | ||||||
26 | dyed diesel fuel dispensing facility that has withdrawal |
| |||||||
| |||||||
1 | facilities that are not readily accessible to and are not | ||||||
2 | capable of dispensing dyed diesel fuel into the fuel supply | ||||||
3 | tank of a motor vehicle. | ||||||
4 | A specific notation is required on the
invoice or sales | ||||||
5 | slip covering such sales, and any supporting
documentation | ||||||
6 | that may be required by the Department must be obtained by | ||||||
7 | the supplier.
The supplier shall obtain and
keep the | ||||||
8 | supporting documentation in such form as the Department may | ||||||
9 | require by
rule.
| ||||||
10 | For purposes of this item 5, a dyed diesel fuel | ||||||
11 | dispensing facility is considered to have withdrawal | ||||||
12 | facilities that are "not readily accessible to and not | ||||||
13 | capable of dispensing dyed diesel fuel into the fuel supply | ||||||
14 | tank of a motor vehicle" only if the dyed diesel fuel is | ||||||
15 | delivered from: (i) a dispenser hose that is short enough | ||||||
16 | so that it will not reach the fuel supply tank of a motor | ||||||
17 | vehicle or (ii) a dispenser that is enclosed by a fence or | ||||||
18 | other physical barrier so that a vehicle cannot pull | ||||||
19 | alongside the dispenser to permit fueling.
| ||||||
20 | 6. (Blank).
| ||||||
21 | 7. When a sale of special fuel is made to a person | ||||||
22 | where delivery is
made outside of this State.
| ||||||
23 | All special fuel sold or used for non-highway purposes must | ||||||
24 | have a dye
added
in accordance with Section 4d of this Law.
| ||||||
25 | All suits or other proceedings brought for the purpose of | ||||||
26 | recovering any
taxes, interest or penalties due the State of |
| |||||||
| |||||||
1 | Illinois under this Act may
be maintained in the name of the | ||||||
2 | Department.
| ||||||
3 | (Source: P.A. 96-1384, eff. 7-29-10.)
| ||||||
4 | Section 50. The Telecommunications Excise Tax Act is | ||||||
5 | amended by changing Section 6 as follows:
| ||||||
6 | (35 ILCS 630/6) (from Ch. 120, par. 2006)
| ||||||
7 | Sec. 6. Returns; payments. Except as provided hereinafter | ||||||
8 | in this Section, on or before
the last day of each month, each | ||||||
9 | retailer maintaining a place
of
business in
this State shall | ||||||
10 | make a return to the Department for the preceding calendar
| ||||||
11 | month, stating:
| ||||||
12 | 1. His name;
| ||||||
13 | 2. The address of his principal place of business, or | ||||||
14 | the
address of
the principal place of business (if that is | ||||||
15 | a different address) from which
he engages in the business | ||||||
16 | of transmitting telecommunications;
| ||||||
17 | 3. Total amount of gross charges billed by him during | ||||||
18 | the preceding
calendar month for providing | ||||||
19 | telecommunications during such calendar month;
| ||||||
20 | 4. Total amount received by him during the preceding | ||||||
21 | calendar month on
credit extended;
| ||||||
22 | 5. Deductions allowed by law;
| ||||||
23 | 6. Gross charges which were billed by him during the | ||||||
24 | preceding calendar
month and upon the basis of which the |
| |||||||
| |||||||
1 | tax is imposed;
| ||||||
2 | 7. Amount of tax (computed upon Item 6);
| ||||||
3 | 8. Such other reasonable information as the Department | ||||||
4 | may require.
| ||||||
5 | Any taxpayer required to make payments under this Section | ||||||
6 | may make the
payments by electronic funds transfer. The | ||||||
7 | Department shall adopt
rules
necessary to effectuate a program | ||||||
8 | of electronic funds transfer.
Any taxpayer who has average | ||||||
9 | monthly tax billings due to the Department under
this Act and | ||||||
10 | the Simplified Municipal Telecommunications Tax Act that | ||||||
11 | exceed
$1,000 shall
make all payments by electronic funds | ||||||
12 | transfer as required by rules of the
Department and shall file | ||||||
13 | the return required by this Section by electronic
means as | ||||||
14 | required by rules of the Department.
| ||||||
15 | If the retailer's average monthly tax billings due to the | ||||||
16 | Department under
this Act and the Simplified Municipal | ||||||
17 | Telecommunications Tax Act do
not exceed $1,000, the Department | ||||||
18 | may authorize his returns to be
filed on a
quarter annual | ||||||
19 | basis, with the return for January, February and March of a
| ||||||
20 | given year being due by April 30 of such year; with the return | ||||||
21 | for
April,
May and June of a given year being due by July 31st | ||||||
22 | of such year;
with
the
return for July, August and September of | ||||||
23 | a given year being due by October
31st of such year; and with | ||||||
24 | the return of October, November and
December of a
given year | ||||||
25 | being due by January 31st of the following year.
| ||||||
26 | If the retailer is otherwise required to file a monthly or |
| |||||||
| |||||||
1 | quarterly return
and if the retailer's average monthly tax | ||||||
2 | billings due to the Department
under this Act and the | ||||||
3 | Simplified Municipal Telecommunications Tax Act do
not
exceed | ||||||
4 | $400, the Department may authorize his or her return to be
| ||||||
5 | filed on an annual basis, with the return for a given year | ||||||
6 | being due by January
31st of the following year.
| ||||||
7 | Notwithstanding any other provision of this Article | ||||||
8 | containing the time
within which a retailer may file his | ||||||
9 | return, in the case of any retailer
who ceases to engage in a | ||||||
10 | kind of business which makes him responsible for
filing returns | ||||||
11 | under this Article, such retailer shall file a final return
| ||||||
12 | under this Article with the Department not more than one month | ||||||
13 | after
discontinuing such business.
| ||||||
14 | In making such return, the retailer shall determine the | ||||||
15 | value of any
consideration other than money received by him and | ||||||
16 | he shall include such
value in his return. Such determination | ||||||
17 | shall be subject to review and
revision by the Department in | ||||||
18 | the manner hereinafter provided for the
correction of returns.
| ||||||
19 | Each retailer whose average monthly liability to the | ||||||
20 | Department under
this Article and the Simplified Municipal | ||||||
21 | Telecommunications Tax Act was
$25,000 or more during the | ||||||
22 | preceding calendar year, excluding
the month of highest | ||||||
23 | liability and the month of lowest liability in such
calendar | ||||||
24 | year, and who is not operated by a unit of local government,
| ||||||
25 | shall make estimated payments to the Department on or before | ||||||
26 | the 7th, 15th,
22nd and last day of the month during which tax |
| |||||||
| |||||||
1 | collection liability to the
Department is incurred in an amount | ||||||
2 | not less than the lower of either 22.5%
of the retailer's | ||||||
3 | actual tax collections for the month or 25% of the
retailer's | ||||||
4 | actual tax collections for the same calendar month of the
| ||||||
5 | preceding year. The amount of such quarter monthly payments | ||||||
6 | shall be
credited against the final liability of the retailer's | ||||||
7 | return for that
month. Any outstanding credit, approved by the | ||||||
8 | Department, arising from
the retailer's overpayment of its | ||||||
9 | final liability for any month may be
applied to reduce the | ||||||
10 | amount of any subsequent quarter monthly payment or
credited | ||||||
11 | against the final liability of the retailer's return for any
| ||||||
12 | subsequent month. If any quarter monthly payment is not paid at | ||||||
13 | the time
or in the amount required by this Section, the | ||||||
14 | retailer shall be liable for
penalty and interest on the | ||||||
15 | difference between the minimum amount due as a
payment and the | ||||||
16 | amount of such payment actually and timely paid, except
insofar | ||||||
17 | as the retailer has previously made payments for that month to | ||||||
18 | the
Department in excess of the minimum payments previously | ||||||
19 | due.
| ||||||
20 | The retailer making the return herein provided for shall, | ||||||
21 | at the time of
making such return, pay to the Department the | ||||||
22 | amount of tax herein imposed,
less a discount of 1% which is | ||||||
23 | allowed to reimburse the retailer for the
expenses incurred in | ||||||
24 | keeping records, billing the customer, preparing and
filing | ||||||
25 | returns, remitting the tax, and supplying data to the | ||||||
26 | Department upon
request. No discount may be claimed by a |
| |||||||
| |||||||
1 | retailer on returns not timely filed
and for taxes not timely
| ||||||
2 | remitted.
On and after January 1, 2020, in no event shall the | ||||||
3 | discount allowed to any retailer be more than $1,000 in any | ||||||
4 | calendar year. | ||||||
5 | If any payment provided for in this Section exceeds the | ||||||
6 | retailer's liabilities under this Act, as shown on an original | ||||||
7 | return, the Department may authorize the retailer to credit | ||||||
8 | such excess payment against liability subsequently to be | ||||||
9 | remitted to the Department under this Act, in accordance with | ||||||
10 | reasonable rules adopted by the Department. If the Department | ||||||
11 | subsequently determines that all or any part of the credit | ||||||
12 | taken was not actually due to the retailer, the retailer's | ||||||
13 | discount shall be reduced by an amount equal to the difference | ||||||
14 | between the discount as applied to the credit taken and that | ||||||
15 | actually due, and that retailer shall be liable for penalties | ||||||
16 | and interest on such difference. | ||||||
17 | On and after the effective date of this Article of 1985,
of | ||||||
18 | the moneys received by the Department of Revenue pursuant to | ||||||
19 | this
Article, other than moneys received pursuant to the | ||||||
20 | additional
taxes imposed
by Public Act 90-548: | ||||||
21 | (1) $1,000,000 shall be paid each month into the Common | ||||||
22 | School Fund; | ||||||
23 | (2) beginning on the first day of the first calendar | ||||||
24 | month to occur on or after the effective date of this | ||||||
25 | amendatory Act of the 98th General Assembly, an amount | ||||||
26 | equal to 1/12 of 5% of the cash receipts collected during |
| |||||||
| |||||||
1 | the preceding fiscal year by the Audit Bureau of the | ||||||
2 | Department from the tax under this Act and the Simplified | ||||||
3 | Municipal Telecommunications Tax Act shall be paid each | ||||||
4 | month into the Tax Compliance and Administration Fund; | ||||||
5 | those moneys shall be used, subject to appropriation, to | ||||||
6 | fund additional auditors and compliance personnel at the | ||||||
7 | Department of Revenue; and | ||||||
8 | (3) the
remainder shall be deposited into the General | ||||||
9 | Revenue Fund. | ||||||
10 | On and after February 1, 1998,
however, of
the moneys | ||||||
11 | received by the Department of Revenue pursuant to the | ||||||
12 | additional
taxes imposed
by Public Act 90-548,
one-half shall | ||||||
13 | be deposited
into the School Infrastructure Fund and one-half | ||||||
14 | shall be deposited into the
Common School Fund.
On and after | ||||||
15 | the effective date of this amendatory Act of the 91st General
| ||||||
16 | Assembly, if in any fiscal year the total of the moneys | ||||||
17 | deposited into the
School Infrastructure Fund under this Act is | ||||||
18 | less than the total of the moneys
deposited into that Fund from | ||||||
19 | the additional taxes imposed by Public Act
90-548 during fiscal | ||||||
20 | year 1999, then, as soon as possible after the close of
the | ||||||
21 | fiscal year, the Comptroller shall order transferred
and the | ||||||
22 | Treasurer shall transfer from the General Revenue Fund to the | ||||||
23 | School
Infrastructure Fund an amount equal to the difference | ||||||
24 | between the fiscal year
total
deposits and the
total amount | ||||||
25 | deposited into the Fund in fiscal year 1999.
| ||||||
26 | (Source: P.A. 100-1171, eff. 1-4-19.)
|
| |||||||
| |||||||
1 | Section 55. The Liquor Control Act of 1934 is amended by | ||||||
2 | changing Section 8-2 as follows:
| ||||||
3 | (235 ILCS 5/8-2) (from Ch. 43, par. 159)
| ||||||
4 | Sec. 8-2. Payments; reports. It is the duty of each | ||||||
5 | manufacturer with respect to alcoholic
liquor produced or | ||||||
6 | imported by such manufacturer, or purchased tax-free by
such | ||||||
7 | manufacturer from another manufacturer or importing
| ||||||
8 | distributor, and of each importing distributor as to alcoholic | ||||||
9 | liquor
purchased by such importing distributor from foreign | ||||||
10 | importers or from
anyone from any point in the United States | ||||||
11 | outside of this State or
purchased tax-free from another | ||||||
12 | manufacturer or importing
distributor, to pay the tax imposed | ||||||
13 | by Section 8-1 to the
Department of Revenue on or before the | ||||||
14 | 15th day of the calendar month
following the calendar month in | ||||||
15 | which such alcoholic liquor is sold or used
by such | ||||||
16 | manufacturer or by such importing distributor other than in an
| ||||||
17 | authorized tax-free manner or to pay that tax electronically as | ||||||
18 | provided in
this Section.
| ||||||
19 | Each manufacturer and each importing distributor shall
| ||||||
20 | make payment under one of the following methods: (1) on or | ||||||
21 | before the
15th day of each calendar month, file in person or | ||||||
22 | by United States
first-class
mail, postage pre-paid,
with the | ||||||
23 | Department of Revenue, on
forms prescribed and furnished by the | ||||||
24 | Department, a report in writing in
such form as may be required |
| |||||||
| |||||||
1 | by the Department in order to compute, and
assure the accuracy | ||||||
2 | of, the tax due on all taxable sales and uses of
alcoholic | ||||||
3 | liquor occurring during the preceding month. Payment of the tax
| ||||||
4 | in the amount disclosed by the report shall accompany the | ||||||
5 | report or, (2) on
or
before the 15th day of each calendar | ||||||
6 | month, electronically file with the
Department of Revenue, on | ||||||
7 | forms prescribed and furnished by the Department, an
electronic | ||||||
8 | report in such form as may be required by the Department in | ||||||
9 | order to
compute,
and assure the accuracy of, the tax due on | ||||||
10 | all taxable sales and uses of
alcoholic liquor
occurring during | ||||||
11 | the preceding month. An electronic payment of the tax in the
| ||||||
12 | amount
disclosed by the report shall accompany the report. A | ||||||
13 | manufacturer or
distributor who
files an electronic report and | ||||||
14 | electronically pays the tax imposed pursuant to
Section 8-1
to | ||||||
15 | the Department of Revenue on or before the 15th day of the | ||||||
16 | calendar month
following
the calendar month in which such | ||||||
17 | alcoholic liquor is sold or used by that
manufacturer or
| ||||||
18 | importing distributor other than in an authorized tax-free | ||||||
19 | manner shall pay to
the
Department the amount of the tax | ||||||
20 | imposed pursuant to Section 8-1, less a
discount
which is | ||||||
21 | allowed to reimburse the manufacturer or importing distributor
| ||||||
22 | for the
expenses incurred in keeping and maintaining records, | ||||||
23 | preparing and filing the
electronic
returns, remitting the tax, | ||||||
24 | and supplying data to the Department upon
request.
| ||||||
25 | The discount shall be in an amount as follows:
| ||||||
26 | (1) For original returns due on or after January 1, |
| |||||||
| |||||||
1 | 2003 through
September 30, 2003, the discount shall be | ||||||
2 | 1.75% or $1,250 per return, whichever
is less;
| ||||||
3 | (2) For original returns due on or after October 1, | ||||||
4 | 2003 through September
30, 2004, the discount shall be 2% | ||||||
5 | or $3,000 per return, whichever is less; and
| ||||||
6 | (3) For original returns due on or after October 1, | ||||||
7 | 2004 through December 31, 2019 , the discount
shall
be 2% or | ||||||
8 | $2,000 per return, whichever is less ; and .
| ||||||
9 | (4) For original returns due on and after January 1, | ||||||
10 | 2020, 1.75% of the proceeds collected during the calendar | ||||||
11 | year; however, on and after January 1, 2020, in no event | ||||||
12 | shall the discount allowed to any manufacturer or | ||||||
13 | distributor be less than $5 in any calendar year or more | ||||||
14 | than $1,000 in any calendar year. | ||||||
15 | The Department may, if it deems it necessary in order to | ||||||
16 | insure the
payment of the tax imposed by this Article, require | ||||||
17 | returns to be made
more frequently than and covering periods of | ||||||
18 | less than a month. Such return
shall contain such further | ||||||
19 | information as the Department may reasonably
require.
| ||||||
20 | It shall be presumed that all alcoholic liquors acquired or | ||||||
21 | made by any
importing distributor or manufacturer have been | ||||||
22 | sold or used by him in this
State and are the basis for the tax | ||||||
23 | imposed by this Article unless proven,
to the satisfaction of | ||||||
24 | the Department, that such alcoholic liquors are (1)
still in | ||||||
25 | the possession of such importing distributor or manufacturer, | ||||||
26 | or
(2) prior to the termination of possession have been lost by |
| |||||||
| |||||||
1 | theft or
through unintentional destruction, or (3) that such | ||||||
2 | alcoholic liquors are
otherwise exempt from taxation under this | ||||||
3 | Act.
| ||||||
4 | If any payment provided for in this Section exceeds the | ||||||
5 | manufacturer's or importing distributor's liabilities under | ||||||
6 | this Act, as shown on an original report, the manufacturer or | ||||||
7 | importing distributor may credit such excess payment against | ||||||
8 | liability subsequently to be remitted to the Department under | ||||||
9 | this Act, in accordance with reasonable rules adopted by the | ||||||
10 | Department. If the Department subsequently determines that all | ||||||
11 | or any part of the credit taken was not actually due to the | ||||||
12 | manufacturer or importing distributor, the manufacturer's or | ||||||
13 | importing distributor's discount shall be reduced by an amount | ||||||
14 | equal to the difference between the discount as applied to the | ||||||
15 | credit taken and that actually due, and the manufacturer or | ||||||
16 | importing distributor shall be liable for penalties and | ||||||
17 | interest on such difference. | ||||||
18 | The Department may require any foreign importer to file | ||||||
19 | monthly
information returns, by the 15th day of the month | ||||||
20 | following the month which
any such return covers, if the | ||||||
21 | Department determines this to be necessary
to the proper | ||||||
22 | performance of the Department's functions and duties under
this | ||||||
23 | Act. Such return shall contain such information as the | ||||||
24 | Department may
reasonably require.
| ||||||
25 | Every manufacturer and importing distributor shall also | ||||||
26 | file, with the
Department, a bond in an amount not less than |
| |||||||
| |||||||
1 | $1,000 and not to exceed
$100,000 on a form to be approved by, | ||||||
2 | and with a surety or sureties
satisfactory to, the Department. | ||||||
3 | Such bond shall be conditioned upon the
manufacturer or | ||||||
4 | importing distributor paying to the Department all monies
| ||||||
5 | becoming due from such manufacturer or importing distributor | ||||||
6 | under this
Article. The Department shall fix the penalty of | ||||||
7 | such bond in each case,
taking into consideration the amount of | ||||||
8 | alcoholic liquor expected to be
sold and used by such | ||||||
9 | manufacturer or importing distributor, and the
penalty fixed by | ||||||
10 | the Department shall be sufficient, in the Department's
| ||||||
11 | opinion, to protect the State of Illinois against failure to | ||||||
12 | pay any amount
due under this Article, but the amount of the | ||||||
13 | penalty fixed by the
Department shall not exceed twice the | ||||||
14 | amount of tax liability of a monthly
return, nor shall the | ||||||
15 | amount of such penalty be less than $1,000. The
Department | ||||||
16 | shall notify the Commission of the Department's approval or
| ||||||
17 | disapproval of any such manufacturer's or importing | ||||||
18 | distributor's bond, or
of the termination or cancellation of | ||||||
19 | any such bond, or of the Department's
direction to a | ||||||
20 | manufacturer or importing distributor that he must file
| ||||||
21 | additional bond in order to comply with this Section. The | ||||||
22 | Commission shall
not issue a license to any applicant for a | ||||||
23 | manufacturer's or importing
distributor's license unless the | ||||||
24 | Commission has received a notification
from the Department | ||||||
25 | showing that such applicant has filed a satisfactory
bond with | ||||||
26 | the Department hereunder and that such bond has been approved |
| |||||||
| |||||||
1 | by
the Department. Failure by any licensed manufacturer or | ||||||
2 | importing
distributor to keep a satisfactory bond in effect | ||||||
3 | with the Department or to
furnish additional bond to the | ||||||
4 | Department, when required hereunder by the
Department to do so, | ||||||
5 | shall be grounds for the revocation or suspension of
such | ||||||
6 | manufacturer's or importing distributor's license by the | ||||||
7 | Commission.
If a manufacturer or importing distributor fails to | ||||||
8 | pay any amount due
under this Article, his bond with the | ||||||
9 | Department shall be deemed forfeited,
and the Department may | ||||||
10 | institute a suit in its own name on such bond.
| ||||||
11 | After notice and opportunity for a hearing the State | ||||||
12 | Commission may
revoke or suspend the license of any | ||||||
13 | manufacturer or importing distributor
who fails to comply with | ||||||
14 | the provisions of this Section. Notice of such
hearing and the | ||||||
15 | time and place thereof shall be in writing and shall
contain a | ||||||
16 | statement of the charges against the licensee. Such notice may | ||||||
17 | be
given by United States registered or certified mail with | ||||||
18 | return receipt
requested, addressed to the person concerned at | ||||||
19 | his last known address and
shall be given not less than 7 days | ||||||
20 | prior to the date fixed for the
hearing. An order revoking or | ||||||
21 | suspending a license under the provisions of
this Section may | ||||||
22 | be reviewed in the manner provided in Section 7-10
of this Act. | ||||||
23 | No new license shall be granted to a person
whose license has | ||||||
24 | been revoked for a violation of this Section or, in case
of | ||||||
25 | suspension, shall such suspension be terminated until he has | ||||||
26 | paid to the
Department all taxes and penalties which he owes |
| |||||||
| |||||||
1 | the State under the
provisions of this Act.
| ||||||
2 | Every manufacturer or importing distributor who has, as | ||||||
3 | verified by
the Department, continuously complied with the | ||||||
4 | conditions of the bond under
this Act for a period of 2 years | ||||||
5 | shall be considered to be a prior
continuous compliance | ||||||
6 | taxpayer. In determining the consecutive period of
time for | ||||||
7 | qualification as a prior continuous compliance taxpayer, any
| ||||||
8 | consecutive period of time of qualifying compliance | ||||||
9 | immediately prior to
the effective date of this amendatory Act | ||||||
10 | of 1987 shall be credited to any
manufacturer or importing | ||||||
11 | distributor.
| ||||||
12 | A manufacturer or importing distributor that is a prior | ||||||
13 | continuous compliance taxpayer under this Section and becomes a | ||||||
14 | successor as the result of an acquisition, merger, or | ||||||
15 | consolidation of a manufacturer or importing distributor shall | ||||||
16 | be deemed to be a prior continuous compliance taxpayer with | ||||||
17 | respect to the acquired, merged, or consolidated entity.
| ||||||
18 | Every prior continuous compliance taxpayer shall be exempt | ||||||
19 | from the bond
requirements of this Act until the Department has | ||||||
20 | determined the taxpayer
to be delinquent in the filing of any | ||||||
21 | return or deficient in the payment of
any tax under this Act. | ||||||
22 | Any taxpayer who fails to pay an admitted or
established | ||||||
23 | liability under this Act may also be required to post bond or
| ||||||
24 | other acceptable security with the Department guaranteeing the | ||||||
25 | payment of
such admitted or established liability.
| ||||||
26 | The Department shall discharge any surety and shall release |
| |||||||
| |||||||
1 | and return
any bond or security deposit assigned, pledged or | ||||||
2 | otherwise provided to it
by a taxpayer under this Section | ||||||
3 | within 30 days after: (1) such taxpayer
becomes a prior | ||||||
4 | continuous compliance taxpayer; or (2) such taxpayer has
ceased | ||||||
5 | to collect receipts on which he is required to remit tax to the
| ||||||
6 | Department, has filed a final tax return, and has paid to the | ||||||
7 | Department an
amount sufficient to discharge his remaining tax | ||||||
8 | liability as determined by
the Department under this Act.
| ||||||
9 | (Source: P.A. 100-1171, eff. 1-4-19.)
| ||||||
10 | Section 99. Effective date. This Act takes effect upon | ||||||
11 | becoming law.
|