Bill Text: IL SB1304 | 2015-2016 | 99th General Assembly | Chaptered
Bill Title: Amends the Code of Criminal Procedure of 1963. In provision regarding refund of costs, fines, or fees upon reversal of conviction on a finding of actual innocence, the refund shall be determined by the judge and paid by the clerk of the court based upon the availability of funds in the subject fund account.
Spectrum: Moderate Partisan Bill (Democrat 42-9)
Status: (Passed) 2015-08-12 - Public Act . . . . . . . . . 99-0352 [SB1304 Detail]
Download: Illinois-2015-SB1304-Chaptered.html
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Public Act 099-0352 | ||||
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AN ACT concerning criminal law.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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ARTICLE 1. | ||||
Section 1-1. Short title. This Article may be cited as the | ||||
Police and Community Relations Improvement Act. References in | ||||
this Article to "this Act" mean this Article.
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Section 1-5. Definitions. As used in this Act: | ||||
"Law enforcement agency" means an agency of this State or | ||||
unit of local government which is vested by law or ordinance | ||||
with the duty to maintain public order and to enforce criminal | ||||
laws or ordinances. | ||||
"Law enforcement officer" or "officer" means any person | ||||
employed by a State, county, or municipality as a policeman, | ||||
peace officer, or in some like position involving the | ||||
enforcement of the law and protection of public interest at the | ||||
risk of the person's life. | ||||
"Officer-involved death" means any death of an individual | ||||
that results directly from an action or directly from an | ||||
intentional omission, including unreasonable delay involving a | ||||
person in custody or intentional failure to seek medical | ||||
attention when the need for treatment is apparent, of a law |
enforcement officer while the officer is on duty, or otherwise | ||
acting within the scope of his or her employment, or while the | ||
officer is off duty, but performing activities that are within | ||
the scope of his or her law enforcement duties. | ||
"Officer-involved death" includes any death resulting from a | ||
motor vehicle accident, if the law enforcement officer was | ||
engaged in law enforcement activity involving the individual or | ||
the individual's vehicle in the process of apprehension or | ||
attempt to apprehend.
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Section 1-10. Investigation of officer-involved deaths; | ||
requirements.
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(a) Each law enforcement agency shall have a written policy | ||
regarding the investigation of officer-involved deaths that | ||
involve a law enforcement officer employed by that law | ||
enforcement agency. | ||
(b) Each officer-involved death investigation shall be | ||
conducted by at least 2 investigators, or an entity or agency | ||
comprised of at least 2 investigators, one of whom is the lead | ||
investigator. The lead investigator shall be a person certified | ||
by the Illinois Law Enforcement Training Standards Board as a | ||
Lead Homicide Investigator, or similar training approved by the | ||
Illinois Law Enforcement Training Standards Board or the | ||
Department of State Police, or similar training provided at an | ||
Illinois Law Enforcement Training Standards Board certified | ||
school. No
investigator involved in the investigation may be |
employed by the law enforcement agency that employs the officer | ||
involved in the officer-involved death, unless the | ||
investigator is employed by the Department of State Police and | ||
is not assigned to the same division or unit as the officer | ||
involved in the death. | ||
(c) In addition to the requirements of subsection (b) of | ||
this Section, if the officer-involved death being investigated | ||
involves a motor vehicle accident, at least one investigator | ||
shall be certified by the Illinois Law Enforcement Training | ||
Standards Board as a Crash Reconstruction Specialist, or | ||
similar training approved by the Illinois Law Enforcement | ||
Training Standards Board or the Department of State Police, or | ||
similar training provided at an Illinois Law Enforcement | ||
Training Standards Board certified school. Notwithstanding the | ||
requirements of subsection (b) of this Section, the policy for | ||
a law enforcement agency, when the officer-involved death being | ||
investigated involves a motor vehicle collision, may allow the | ||
use of an investigator who is employed by that law enforcement | ||
agency and who is certified by the Illinois Law Enforcement | ||
Training Standards Board as a Crash Reconstruction Specialist, | ||
or similar training approved by the Illinois Law Enforcement | ||
Training and Standards Board, or similar certified training | ||
approved by the Department of State Police, or similar training | ||
provided at an Illinois Law Enforcement Training and Standards | ||
Board certified school. | ||
(d) The investigators conducting the investigation shall, |
in an expeditious manner, provide a complete report to the | ||
State's Attorney of the county in which the officer-involved | ||
death occurred. | ||
(e) If the State's Attorney, or a designated special | ||
prosecutor, determines there is no basis to prosecute the law | ||
enforcement officer involved in the officer-involved death, or | ||
if the law enforcement officer is not otherwise charged or | ||
indicted, the investigators shall publicly release a report.
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Section 1-15. Intra-agency investigations.
This Act does | ||
not prohibit any law enforcement agency from conducting an | ||
internal investigation into the officer-involved death if the | ||
internal investigation does not interfere with the | ||
investigation conducted under the requirements of Section 1-10 | ||
of this Act.
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Section 1-20. Compensation for investigations. | ||
Compensation for participation in an investigation of an | ||
officer-involved death under Section 1-10 of this Act may be | ||
determined in an intergovernmental or interagency agreement.
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ARTICLE 5. | ||
Section 5-1. Short title. This Article may be cited as the | ||
Uniform Crime Reporting Act. References in this Article to | ||
"this Act" mean this Article.
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Section 5-5. Definitions. As used in this Act: | ||
"Arrest-related death" means any death of an individual | ||
while the individual's freedom to leave is restricted by a law | ||
enforcement officer while the officer is on duty, or otherwise | ||
acting within the scope of his or her employment, including any | ||
death resulting from a motor vehicle accident, if the law | ||
enforcement officer was engaged in direct action against the | ||
individual or the individual's vehicle during the process of | ||
apprehension. "Arrest-related death" does not include the | ||
death of law enforcement personnel.
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"Department" means the Department of State Police. | ||
"Domestic crime" means any crime attempted or committed | ||
between a victim and offender who have a domestic relationship, | ||
both current and past. | ||
"Hate crime" has the same meaning as defined under Section | ||
12-7.1 of the Criminal Code of 2012. | ||
"Law enforcement agency" means an agency of this State or | ||
unit of local government which is vested by law or ordinance | ||
with the duty to maintain public order and to enforce criminal | ||
law or ordinances. | ||
"Law enforcement officer" or "officer" means any officer, | ||
agent, or employee of this State or a unit of local government | ||
authorized by law or by a government agency to engage in or | ||
supervise the prevention, detection, or investigation of any | ||
violation of criminal law, or authorized by law to supervise |
accused persons or sentenced criminal offenders.
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Section 5-10. Central repository of crime statistics. The | ||
Department of State Police shall be a central repository and | ||
custodian of crime statistics for the State and shall have all | ||
the power necessary to carry out the purposes of this Act, | ||
including the power to demand and receive cooperation in the | ||
submission of crime statistics from all law enforcement | ||
agencies. All data and information provided to the Department | ||
under this Act must be provided in a manner and form prescribed | ||
by the Department. On an annual basis, the Department shall | ||
make available compilations of crime statistics required to be | ||
reported by each law enforcement agency.
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Section 5-12. Monthly Reporting. All law enforcement | ||
agencies shall submit to the Department of State Police on a | ||
monthly basis the following: | ||
(1) beginning January 1, 2016, a report on any | ||
arrest-related death that shall include information regarding | ||
the deceased, the officer, any weapon used by the officer or | ||
the deceased, and the circumstances of the incident. The | ||
Department shall submit on a quarterly basis all information | ||
collected under this paragraph (1) to the Illinois Criminal | ||
Justice Information Authority, contingent upon updated federal | ||
guidelines regarding the Uniform Crime Reporting Program; | ||
(2) beginning January 1, 2017, a report on any instance |
when a law enforcement officer discharges his or her firearm | ||
causing a non-fatal injury to a person, during the performance | ||
of his or her official duties or in the line of duty; | ||
(3) a report of incident-based information on hate crimes | ||
including information describing the offense, location of the | ||
offense, type of victim, offender, and bias motivation. If no | ||
hate crime incidents occurred during a reporting month, the law | ||
enforcement agency must submit a no incident record, as | ||
required by the Department; | ||
(4) a report on any incident of an alleged commission of a | ||
domestic crime, that shall include information regarding the | ||
victim, offender, date and time of the incident, any injury | ||
inflicted, any weapons involved in the commission of the | ||
offense, and the relationship between the victim and the | ||
offender; | ||
(5) data on an index of offenses selected by the Department | ||
based on the seriousness of the offense, frequency of | ||
occurrence of the offense, and likelihood of being reported to | ||
law enforcement. The data shall include the number of index | ||
crime offenses committed and number of associated arrests; and | ||
(6) data on offenses and incidents reported by schools to | ||
local law enforcement. The data shall include offenses defined | ||
as an attack against school personnel, intimidation offenses, | ||
drug incidents, and incidents involving weapons.
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Section 5-15. Supplemental homicide reporting. Beginning |
July 1, 2016, each law enforcement agency shall submit to the | ||
Department incident-based information on any criminal | ||
homicide. The data shall be provided quarterly by law | ||
enforcement agencies containing information as specified by | ||
the Department.
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Section 5-20. Reporting compliance. The Department of | ||
State Police shall annually report to the Illinois Law | ||
Enforcement Training Standards Board any law enforcement | ||
agency not in compliance with the reporting requirements under | ||
this Act. A law enforcement agency's compliance with the | ||
reporting requirements under this Act shall be a factor | ||
considered by the Illinois Law Enforcement Training Standards | ||
Board in awarding grant funding under the Law Enforcement | ||
Camera Grant Act.
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Section 5-30. Rulemaking authority. The Department is | ||
vested with the full power to adopt and prescribe reasonable | ||
rules for the purpose of administering the provisions of this | ||
Act and conditions under which all data is collected.
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ARTICLE 10. | ||
Section 10-1. Short title. This Act may be cited as the Law | ||
Enforcement Officer-Worn Body Camera Act. References in this | ||
Article to "this Act" mean this Article.
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Section 10-5. Purpose.
The General Assembly recognizes | ||
that trust and mutual respect between law enforcement agencies | ||
and the communities they protect and serve are essential to | ||
effective policing and the integrity of our criminal justice | ||
system. The General Assembly recognizes that officer-worn body | ||
cameras have developed as a technology that has been used and | ||
experimented with by police departments. Officer-worn body | ||
cameras will provide state-of-the-art evidence collection and | ||
additional opportunities for training and instruction. | ||
Further, officer-worn body cameras may provide impartial | ||
evidence and documentation to settle disputes and allegations | ||
of officer misconduct. Ultimately, the uses of officer-worn | ||
body cameras will help collect evidence while improving | ||
transparency and accountability, and strengthening public | ||
trust. The General Assembly creates these standardized | ||
protocols and procedures for the use of officer-worn body | ||
cameras to ensure that this technology is used in furtherance | ||
of these goals while protecting individual privacy and | ||
providing consistency in its use across this State.
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Section 10-10. Definitions. As used is this Act: | ||
"Badge" means an officer's department issued | ||
identification number associated with his or her position as a | ||
police officer with that department. | ||
"Board" means the Illinois Law Enforcement Training |
Standards Board created by the Illinois Police Training Act. | ||
"Business offense" means a petty offense for which the fine | ||
is in excess of $1,000. | ||
"Community caretaking function" means a task undertaken by | ||
a law enforcement officer in which the officer is performing an | ||
articulable act unrelated to the investigation of a crime. | ||
"Community caretaking function" includes, but is not limited | ||
to, participating in town halls or other community outreach, | ||
helping a child find his or her parents, providing death | ||
notifications, and performing in-home or hospital well-being | ||
checks on the sick, elderly, or persons presumed missing. | ||
"Fund" means the Law Enforcement Camera Grant Fund.
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"In uniform" means a law enforcement officer who is wearing | ||
any officially authorized uniform designated by a law | ||
enforcement agency, or a law enforcement officer who is visibly | ||
wearing articles of clothing, a badge, tactical gear, gun belt, | ||
a patch, or other insignia that he or she is a law enforcement | ||
officer acting in the course of his or her duties. | ||
"Law enforcement officer" or "officer" means any person | ||
employed by a State, county, municipality, special district, | ||
college, unit of government, or any other entity authorized by | ||
law to employ peace officers or exercise police authority and | ||
who is primarily responsible for the prevention or detection of | ||
crime and the enforcement of the laws of this State. | ||
"Law enforcement agency" means all State agencies with law | ||
enforcement officers, county sheriff's offices, municipal, |
special district, college, or unit of local government police | ||
departments. | ||
"Law enforcement-related encounters or activities" | ||
include, but are not limited to, traffic stops, pedestrian | ||
stops, arrests, searches, interrogations, investigations, | ||
pursuits, crowd control, traffic control, non-community | ||
caretaking interactions with an individual while on patrol, or | ||
any other instance in which the officer is enforcing the laws | ||
of the municipality, county, or State. "Law | ||
enforcement-related encounter or activities" does not include | ||
when the officer is completing paperwork alone or only in the | ||
presence of another law enforcement officer. | ||
"Minor traffic offense" means a petty offense, business | ||
offense, or Class C misdemeanor under the Illinois Vehicle Code | ||
or a similar provision of a municipal or local ordinance. | ||
"Officer-worn body camera" means an electronic camera | ||
system for creating, generating, sending, receiving, storing, | ||
displaying, and processing audiovisual recordings that may be | ||
worn about the person of a law enforcement officer. | ||
"Peace officer" has the meaning provided in Section 2-13 of | ||
the Criminal Code of 2012. | ||
"Petty offense" means any offense for which a sentence of | ||
imprisonment is not an authorized disposition. | ||
"Recording" means the process of capturing data or | ||
information stored on a recording medium as required under this | ||
Act.
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"Recording medium" means any recording medium authorized | ||
by the Board for the retention and playback of recorded audio | ||
and video including, but not limited to, VHS, DVD, hard drive, | ||
cloud storage, solid state, digital, flash memory technology, | ||
or any other electronic medium.
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Section 10-15. Applicability. Any law enforcement agency | ||
which employs the use of officer-worn body cameras is subject | ||
to the provisions of this Act, whether or not the agency | ||
receives or has received monies from the Law Enforcement Camera | ||
Grant Fund.
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Section 10-20. Requirements. | ||
(a) The Board shall develop basic guidelines for the use of | ||
officer-worn body cameras by law enforcement agencies. The | ||
guidelines developed by the Board shall be the basis for the | ||
written policy which must be adopted by each law enforcement | ||
agency which employs the use of officer-worn body cameras. The | ||
written policy adopted by the law enforcement agency must | ||
include, at a minimum, all of the following: | ||
(1) Cameras must be equipped with pre-event recording, | ||
capable of recording at least the 30 seconds prior to | ||
camera activation, unless the officer-worn body camera was | ||
purchased and acquired by the law enforcement agency prior | ||
to July 1, 2015. | ||
(2) Cameras must be capable of recording for a period |
of 10 hours or more, unless the officer-worn body camera | ||
was purchased and acquired by the law enforcement agency | ||
prior to July 1, 2015. | ||
(3) Cameras must be turned on at all times when the | ||
officer is in uniform and is responding to calls for | ||
service or engaged in any law enforcement-related | ||
encounter or activity, that occurs while the officer is | ||
on-duty. | ||
(A) If exigent circumstances exist which prevent | ||
the camera from being turned on, the camera must be | ||
turned on as soon as practicable. | ||
(B) Officer-worn body cameras may be turned off | ||
when the officer is inside of a patrol car which is | ||
equipped with a functioning in-car camera; however, | ||
the officer must turn on the camera upon exiting the | ||
patrol vehicle for law enforcement-related encounters. | ||
(4) Cameras must be turned off when:
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(A) the victim of a crime requests that the camera | ||
be turned off, and unless impractical or impossible, | ||
that request is made on the recording; | ||
(B) a witness of a crime or a community member who | ||
wishes to report a crime requests that the camera be | ||
turned off, and unless impractical or impossible that | ||
request is made on the recording; or
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(C) the officer is interacting with a confidential | ||
informant used by the law enforcement agency. |
However, an officer may continue to record or resume | ||
recording a victim or a witness, if exigent circumstances | ||
exist, or if the officer has reasonable articulable | ||
suspicion that a victim or witness, or confidential | ||
informant has committed or is in the process of committing | ||
a crime. Under these circumstances, and unless impractical | ||
or impossible, the officer must indicate on the recording | ||
the reason for continuing to record despite the request of | ||
the victim or witness. | ||
(4.5) Cameras may be turned off when the officer is | ||
engaged in community caretaking functions. However, the | ||
camera must be turned on when the officer has reason to | ||
believe that the person on whose behalf the officer is | ||
performing a community caretaking function has committed | ||
or is in the process of committing a crime. If exigent | ||
circumstances exist which prevent the camera from being | ||
turned on, the camera must be turned on as soon as | ||
practicable. | ||
(5) The officer must provide notice of recording to any | ||
person if the person has a reasonable expectation of | ||
privacy and proof of notice must be evident in the | ||
recording.
If exigent circumstances exist which prevent | ||
the officer from providing notice, notice must be provided | ||
as soon as practicable. | ||
(6) For the purposes of redaction, labeling, or | ||
duplicating recordings, access to camera recordings shall |
be restricted to only those personnel responsible for those | ||
purposes. The recording officer and his or her supervisor | ||
may access and review recordings prior to completing | ||
incident reports or other documentation, provided that the | ||
officer or his or her supervisor discloses that fact in the | ||
report or documentation. | ||
(7) Recordings made on officer-worn cameras must be | ||
retained by the law enforcement agency or by the camera | ||
vendor used by the agency, on a recording medium for a | ||
period of 90 days. | ||
(A) Under no circumstances shall any recording | ||
made with an officer-worn body camera be altered, | ||
erased, or destroyed prior to the expiration of the | ||
90-day storage period.
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(B) Following the 90-day storage period, any and | ||
all recordings made with an officer-worn body camera | ||
must be destroyed, unless any encounter captured on the | ||
recording has been flagged. An encounter is deemed to | ||
be flagged when:
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(i) a formal or informal complaint has been | ||
filed; | ||
(ii) the officer discharged his or her firearm | ||
or used force during the encounter;
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(iii) death or great bodily harm occurred to | ||
any person in the recording;
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(iv) the encounter resulted in a detention or |
an arrest, excluding traffic stops which resulted | ||
in only a minor traffic offense or business | ||
offense; | ||
(v) the officer is the subject of an internal | ||
investigation or otherwise being investigated for | ||
possible misconduct;
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(vi) the supervisor of the officer, | ||
prosecutor, defendant, or court determines that | ||
the encounter has evidentiary value in a criminal | ||
prosecution; or | ||
(vii) the recording officer requests that the | ||
video be flagged for official purposes related to | ||
his or her official duties. | ||
(C) Under no circumstances shall any recording | ||
made with an officer-worn body camera relating to a | ||
flagged encounter be altered or destroyed prior to 2 | ||
years after the recording was flagged. If the flagged | ||
recording was used in a criminal, civil, or | ||
administrative proceeding, the recording shall not be | ||
destroyed except upon a final disposition and order | ||
from the court. | ||
(8) Following the 90-day storage period, recordings | ||
may be retained if a supervisor at the law enforcement | ||
agency designates the recording for training purposes. If | ||
the recording is designated for training purposes, the | ||
recordings may be viewed by officers, in the presence of a |
supervisor or training instructor, for the purposes of | ||
instruction, training, or ensuring compliance with agency | ||
policies.
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(9) Recordings shall not be used to discipline law | ||
enforcement officers unless: | ||
(A) a formal or informal complaint of misconduct | ||
has been made; | ||
(B) a use of force incident has occurred; | ||
(C) the encounter on the recording could result in | ||
a formal investigation under the Uniform Peace | ||
Officers' Disciplinary Act; or | ||
(D) as corroboration of other evidence of | ||
misconduct. | ||
Nothing in this paragraph (9) shall be construed to | ||
limit or prohibit a law enforcement officer from being | ||
subject to an action that does not amount to discipline. | ||
(10) The law enforcement agency shall ensure proper | ||
care and maintenance of officer-worn body cameras. Upon | ||
becoming aware, officers must as soon as practical document | ||
and notify the appropriate supervisor of any technical | ||
difficulties, failures, or problems with the officer-worn | ||
body camera or associated equipment. Upon receiving | ||
notice, the appropriate supervisor shall make every | ||
reasonable effort to correct and repair any of the | ||
officer-worn body camera equipment. | ||
(11) No officer may hinder or prohibit any person, not |
a law enforcement officer, from recording a law enforcement | ||
officer in the performance of his or her duties in a public | ||
place or when the officer has no reasonable expectation of | ||
privacy.
The law enforcement agency's written policy shall | ||
indicate the potential criminal penalties, as well as any | ||
departmental discipline, which may result from unlawful | ||
confiscation or destruction of the recording medium of a | ||
person who is not a law enforcement officer. However, an | ||
officer may take reasonable action to maintain safety and | ||
control, secure crime scenes and accident sites, protect | ||
the integrity and confidentiality of investigations, and | ||
protect the public safety and order. | ||
(b) Recordings made with the use of an officer-worn body | ||
camera are not subject to disclosure under the Freedom of | ||
Information Act, except that: | ||
(1) if the subject of the encounter has a reasonable | ||
expectation of privacy, at the time of the recording, any | ||
recording which is flagged, due to the filing of a | ||
complaint, discharge of a firearm, use of force, arrest or | ||
detention, or resulting death or bodily harm, shall be | ||
disclosed in accordance with the Freedom of Information Act | ||
if: | ||
(A) the subject of the encounter captured on the | ||
recording is a victim or witness; and | ||
(B) the law enforcement agency obtains written | ||
permission of the subject or the subject's legal |
representative; | ||
(2) except as provided in paragraph (1) of this | ||
subsection (b), any recording which is flagged due to the | ||
filing of a complaint, discharge of a firearm, use of | ||
force, arrest or detention, or resulting death or bodily | ||
harm shall be disclosed in accordance with the Freedom of | ||
Information Act; and | ||
(3) upon request, the law enforcement agency shall | ||
disclose, in accordance with the Freedom of Information | ||
Act, the recording to the subject of the encounter captured | ||
on the recording or to the subject's attorney, or the | ||
officer or his or her legal representative. | ||
For the purposes of paragraph (1) of this subsection (b), | ||
the subject of the encounter does not have a reasonable | ||
expectation of privacy if the subject was arrested as a result | ||
of the encounter. For purposes of subparagraph (A) of paragraph | ||
(1) of this subsection (b), "witness" does not include a person | ||
who is a victim or who was arrested as a result of the | ||
encounter.
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Only recordings or portions of recordings responsive to the | ||
request shall be available for inspection or reproduction. Any | ||
recording disclosed under the Freedom of Information Act shall | ||
be redacted to remove identification of any person that appears | ||
on the recording and is not the officer, a subject of the | ||
encounter, or directly involved in the encounter. Nothing in | ||
this subsection (b) shall require the disclosure of any |
recording or portion of any recording which would be exempt | ||
from disclosure under the Freedom of Information Act. | ||
(c) Nothing in this Section shall limit access to a camera | ||
recording for the purposes of complying with Supreme Court | ||
rules or the rules of evidence.
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Section 10-25. Reporting. | ||
(a) Each law enforcement agency which employs the use of | ||
officer-worn body cameras must provide an annual report to the | ||
Board, on or before May 1 of the year. The report shall | ||
include:
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(1) a brief overview of the makeup of the agency, | ||
including the number of officers utilizing officer-worn | ||
body cameras; | ||
(2) the number of officer-worn body cameras utilized by | ||
the law enforcement agency; | ||
(3) any technical issues with the equipment and how | ||
those issues were remedied; | ||
(4) a brief description of the review process used by | ||
supervisors within the law enforcement agency; | ||
(5) for each recording used in prosecutions of | ||
conservation, criminal, or traffic offenses or municipal | ||
ordinance violations: | ||
(A) the time, date, location, and precinct of the | ||
incident; | ||
(B) the offense charged and the date charges were |
filed; and | ||
(6) any other information relevant to the | ||
administration of the program. | ||
(b) On or before July 30 of each year, the Board must | ||
analyze the law enforcement agency reports and provide an | ||
annual report to the General Assembly and the Governor.
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Section 10-30. Evidence. The recordings may be used as | ||
evidence in any administrative, judicial, legislative, or | ||
disciplinary proceeding. If a court or other finder of fact | ||
finds by a preponderance of the evidence that a recording was | ||
intentionally not captured, destroyed, altered, or | ||
intermittently captured in violation of this Act, then the | ||
court or other finder of fact shall consider or be instructed | ||
to consider that violation in weighing the evidence, unless the | ||
State provides a reasonable justification.
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Section 10-35. Authorized eavesdropping. Nothing in this | ||
Act shall be construed to limit or prohibit law enforcement | ||
officers from recording in accordance with Article 14 of the | ||
Criminal Code of 2012 or Article 108A or Article 108B of the | ||
Code of Criminal Procedure of 1963.
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ARTICLE 20. | ||
Section 20-105. The Freedom of Information Act is amended |
by changing Section 7.5 as follows:
| ||
(5 ILCS 140/7.5) | ||
Sec. 7.5. Statutory exemptions Exemptions . To the extent | ||
provided for by the statutes referenced below, the following | ||
shall be exempt from inspection and copying: | ||
(a) All information determined to be confidential | ||
under Section 4002 of the Technology Advancement and | ||
Development Act. | ||
(b) Library circulation and order records identifying | ||
library users with specific materials under the Library | ||
Records Confidentiality Act. | ||
(c) Applications, related documents, and medical | ||
records received by the Experimental Organ Transplantation | ||
Procedures Board and any and all documents or other records | ||
prepared by the Experimental Organ Transplantation | ||
Procedures Board or its staff relating to applications it | ||
has received. | ||
(d) Information and records held by the Department of | ||
Public Health and its authorized representatives relating | ||
to known or suspected cases of sexually transmissible | ||
disease or any information the disclosure of which is | ||
restricted under the Illinois Sexually Transmissible | ||
Disease Control Act. | ||
(e) Information the disclosure of which is exempted | ||
under Section 30 of the Radon Industry Licensing Act. |
(f) Firm performance evaluations under Section 55 of | ||
the Architectural, Engineering, and Land Surveying | ||
Qualifications Based Selection Act. | ||
(g) Information the disclosure of which is restricted | ||
and exempted under Section 50 of the Illinois Prepaid | ||
Tuition Act. | ||
(h) Information the disclosure of which is exempted | ||
under the State Officials and Employees Ethics Act, and | ||
records of any lawfully created State or local inspector | ||
general's office that would be exempt if created or | ||
obtained by an Executive Inspector General's office under | ||
that Act. | ||
(i) Information contained in a local emergency energy | ||
plan submitted to a municipality in accordance with a local | ||
emergency energy plan ordinance that is adopted under | ||
Section 11-21.5-5 of the Illinois Municipal Code. | ||
(j) Information and data concerning the distribution | ||
of surcharge moneys collected and remitted by wireless | ||
carriers under the Wireless Emergency Telephone Safety | ||
Act. | ||
(k) Law enforcement officer identification information | ||
or driver identification information compiled by a law | ||
enforcement agency or the Department of Transportation | ||
under Section 11-212 of the Illinois Vehicle Code. | ||
(l) Records and information provided to a residential | ||
health care facility resident sexual assault and death |
review team or the Executive Council under the Abuse | ||
Prevention Review Team Act. | ||
(m) Information provided to the predatory lending | ||
database created pursuant to Article 3 of the Residential | ||
Real Property Disclosure Act, except to the extent | ||
authorized under that Article. | ||
(n) Defense budgets and petitions for certification of | ||
compensation and expenses for court appointed trial | ||
counsel as provided under Sections 10 and 15 of the Capital | ||
Crimes Litigation Act. This subsection (n) shall apply | ||
until the conclusion of the trial of the case, even if the | ||
prosecution chooses not to pursue the death penalty prior | ||
to trial or sentencing. | ||
(o) Information that is prohibited from being | ||
disclosed under Section 4 of the Illinois Health and | ||
Hazardous Substances Registry Act. | ||
(p) Security portions of system safety program plans, | ||
investigation reports, surveys, schedules, lists, data, or | ||
information compiled, collected, or prepared by or for the | ||
Regional Transportation Authority under Section 2.11 of | ||
the Regional Transportation Authority Act or the St. Clair | ||
County Transit District under the Bi-State Transit Safety | ||
Act. | ||
(q) Information prohibited from being disclosed by the | ||
Personnel Records Review Act. | ||
(r) Information prohibited from being disclosed by the |
Illinois School Student Records Act. | ||
(s) Information the disclosure of which is restricted | ||
under Section 5-108 of the Public Utilities Act.
| ||
(t) All identified or deidentified health information | ||
in the form of health data or medical records contained in, | ||
stored in, submitted to, transferred by, or released from | ||
the Illinois Health Information Exchange, and identified | ||
or deidentified health information in the form of health | ||
data and medical records of the Illinois Health Information | ||
Exchange in the possession of the Illinois Health | ||
Information Exchange Authority due to its administration | ||
of the Illinois Health Information Exchange. The terms | ||
"identified" and "deidentified" shall be given the same | ||
meaning as in the Health Insurance Accountability and | ||
Portability Act of 1996, Public Law 104-191, or any | ||
subsequent amendments thereto, and any regulations | ||
promulgated thereunder. | ||
(u) Records and information provided to an independent | ||
team of experts under Brian's Law. | ||
(v) Names and information of people who have applied | ||
for or received Firearm Owner's Identification Cards under | ||
the Firearm Owners Identification Card Act or applied for | ||
or received a concealed carry license under the Firearm | ||
Concealed Carry Act, unless otherwise authorized by the | ||
Firearm Concealed Carry Act; and databases under the | ||
Firearm Concealed Carry Act, records of the Concealed Carry |
Licensing Review Board under the Firearm Concealed Carry | ||
Act, and law enforcement agency objections under the | ||
Firearm Concealed Carry Act. | ||
(w) Personally identifiable information which is | ||
exempted from disclosure under subsection (g) of Section | ||
19.1 of the Toll Highway Act. | ||
(x) Information which is exempted from disclosure | ||
under Section 5-1014.3 of the Counties Code or Section | ||
8-11-21 of the Illinois Municipal Code. | ||
(y) Confidential information under the Adult | ||
Protective Services Act and its predecessor enabling | ||
statute, the Elder Abuse and Neglect Act, including | ||
information about the identity and administrative finding | ||
against any caregiver of a verified and substantiated | ||
decision of abuse, neglect, or financial exploitation of an | ||
eligible adult maintained in the Registry established | ||
under Section 7.5 of the Adult Protective Services Act . | ||
(z) Records and information provided to a fatality | ||
review team or the Illinois Fatality Review Team Advisory | ||
Council under Section 15 of the Adult Protective Services | ||
Act. | ||
(aa) Information which is exempted from disclosure | ||
under Section 2.37 of the Wildlife Code. | ||
(bb) Recordings made under the Law Enforcement | ||
Officer-Worn Body Camera Act, except to the extent | ||
authorized under that Act. |
(Source: P.A. 97-80, eff. 7-5-11; 97-333, eff. 8-12-11; 97-342, | ||
eff. 8-12-11; 97-813, eff. 7-13-12; 97-976, eff. 1-1-13; 98-49, | ||
eff. 7-1-13; 98-63, eff. 7-9-13; 98-756, eff. 7-16-14; 98-1039, | ||
eff. 8-25-14; 98-1045, eff. 8-25-14; revised 10-1-14.)
| ||
Section 20-110. The Department of State Police Law of the
| ||
Civil Administrative Code of Illinois is amended by changing | ||
Section 2605-390 as follows:
| ||
(20 ILCS 2605/2605-390) (was 20 ILCS 2605/55a in part)
| ||
Sec. 2605-390. Hate crimes.
| ||
(a) (Blank). To collect and disseminate information | ||
relating to
"hate crimes" as defined under Section 12-7.1 of | ||
the Criminal Code of 2012
contingent upon the availability of | ||
State or
federal funds to revise and upgrade the Illinois | ||
Uniform Crime Reporting
System. All law enforcement agencies | ||
shall report monthly to the Department concerning those | ||
offenses in the
form and in the manner prescribed by rules and | ||
regulations adopted by the Department. The information shall be | ||
compiled by the Department and
be
disseminated upon request to | ||
any local law enforcement agency, unit of
local government, or | ||
State agency. Dissemination of the
information shall
be subject | ||
to all confidentiality requirements otherwise imposed by law.
| ||
(b) The Department shall provide training for State
Police
| ||
officers in identifying, responding to, and reporting all hate | ||
crimes.
The Illinois Law Enforcement Training Standards Board
|
shall develop and certify a course of such training to be made | ||
available to
local law enforcement officers.
| ||
(Source: P.A. 97-1150, eff. 1-25-13.)
| ||
Section 20-115. The State Police Act is amended by adding | ||
Section 35 as follows:
| ||
(20 ILCS 2610/35 new) | ||
Sec. 35. Officer-worn body cameras; policy; training. | ||
(a) For the purposes of this Section, "officer-worn body | ||
camera" shall have the same meaning as defined in Section 10 of | ||
the Law Enforcement Officer-Worn Body Camera Act. | ||
(b) If the Department employs the use of officer-worn body | ||
cameras, the Department shall develop a written policy which | ||
must include, at a minimum, the guidelines established by the | ||
Law Enforcement Officer-Worn Body Camera Act. | ||
(c) The Department shall provide training to those officers | ||
who utilize officer-worn body cameras.
| ||
(20 ILCS 2630/5.1 rep.) | ||
Section 20-120. The Criminal Identification Act is amended | ||
by repealing Section 5.1.
| ||
Section 20-125. The Racial Profiling Prevention and Data | ||
Oversight Act is amended by changing Sections 10 and 40 as | ||
follows:
|
(20 ILCS 2715/10)
| ||
Sec. 10. Definitions. As used in this Act: | ||
(a) "Oversight Board" means the Racial Profiling | ||
Prevention and Data Oversight Board established under this Act. | ||
(b) "Department" means the Illinois Department of | ||
Transportation. | ||
(c) "Traffic and Pedestrian Stop Statistical Study Act" | ||
means Section 11-212 of the Illinois Vehicle Code.
| ||
(Source: P.A. 94-997, eff. 1-1-08 .)
| ||
(20 ILCS 2715/40)
| ||
Sec. 40. Powers and Duties of the Oversight Board. The | ||
Oversight Board shall have the following powers, duties, and | ||
responsibilities: | ||
(a) To operate purely as an advisory body. Any changes to | ||
rules and policy promoted by the Oversight Board are only | ||
recommendations, which may be reported to the Governor, the | ||
Secretary of State, and the General Assembly or to appropriate | ||
law enforcement agencies. | ||
(b) To coordinate the development, adoption, and | ||
implementation of plans and strategies to eliminate racial | ||
profiling in Illinois and to coordinate the development, | ||
adoption, and implementation of plans and strategies to create | ||
public awareness programs in minority communities, designed to | ||
educate individuals regarding racial profiling and their civil |
rights. | ||
(c) To promulgate model policies for police agencies that | ||
are designed to protect individuals' civil rights related to | ||
police traffic enforcement and to recommend to law enforcement | ||
agencies model rules as may be necessary to effectuate training | ||
regarding data collection and mechanisms to engage those | ||
agencies who willfully fail to comply with the requirements of | ||
the Traffic and Pedestrian Stop Statistical Study Act.
| ||
(d) To study and to issue reports and recommendations to | ||
the Governor, the Secretary of State, and the General Assembly | ||
regarding the following subjects by the following dates: | ||
(1) no later than July 1, 2008, regarding strategies to | ||
improve the benchmark data available to identify the race, | ||
ethnicity, and geographical residence of the Illinois | ||
driving population, beginning on August 1, 2008, with the | ||
collection of race and ethnicity data on new and renewal | ||
applicants for driver's licenses. This data shall be | ||
available for statistical benchmark comparison purposes | ||
only; | ||
(2) no later than January 1, 2009, regarding data | ||
collection requirements with respect to additional race | ||
and ethnicity categories to be added to the traffic stop | ||
statistical study in order to improve data collection among | ||
unreported and under-reported minority populations. The | ||
Board shall study, and recommend if required, at a minimum, | ||
data collection strategies, categories, and benchmarks for |
persons of Middle-Eastern origin. The Board shall also | ||
study stops lasting over 30 minutes and define categorical | ||
reasons for the extended stops; | ||
(3) no later than July 1, 2009, regarding technological | ||
solutions to aid in the identification, elimination, and | ||
prevention of racial profiling and to recommend funding | ||
sources for statewide implementation of the technological | ||
solutions; | ||
(4) no later than January 1, 2010, regarding whether | ||
Illinois should continue the mandatory data collection | ||
required under this Act, as well as the best practices of | ||
data collection as related to the identification, | ||
elimination, and prevention of bias-based policing; and | ||
(5) on or before April 1 of each year, regarding the | ||
Oversight Board's activities during the previous fiscal | ||
year.
| ||
(Source: P.A. 94-997, eff. 1-1-08 .)
| ||
Section 20-126. The Use Tax Act is amended by changing | ||
Section 9 as follows:
| ||
(35 ILCS 105/9) (from Ch. 120, par. 439.9) | ||
Sec. 9. Except as to motor vehicles, watercraft, aircraft, | ||
and
trailers that are required to be registered with an agency | ||
of this State,
each retailer
required or authorized to collect | ||
the tax imposed by this Act shall pay
to the Department the |
amount of such tax (except as otherwise provided)
at the time | ||
when he is required to file his return for the period during
| ||
which such tax was collected, less a discount of 2.1% prior to
| ||
January 1, 1990, and 1.75% on and after January 1, 1990, or $5 | ||
per calendar
year, whichever is greater, which is allowed to | ||
reimburse the retailer
for expenses incurred in collecting the | ||
tax, keeping records, preparing
and filing returns, remitting | ||
the tax and supplying data to the
Department on request. In the | ||
case of retailers who report and pay the
tax on a transaction | ||
by transaction basis, as provided in this Section,
such | ||
discount shall be taken with each such tax remittance instead | ||
of
when such retailer files his periodic return. The Department | ||
may disallow the discount for retailers whose certificate of | ||
registration is revoked at the time the return is filed, but | ||
only if the Department's decision to revoke the certificate of | ||
registration has become final. A retailer need not remit
that | ||
part of any tax collected by him to the extent that he is | ||
required
to remit and does remit the tax imposed by the | ||
Retailers' Occupation
Tax Act, with respect to the sale of the | ||
same property. | ||
Where such tangible personal property is sold under a | ||
conditional
sales contract, or under any other form of sale | ||
wherein the payment of
the principal sum, or a part thereof, is | ||
extended beyond the close of
the period for which the return is | ||
filed, the retailer, in collecting
the tax (except as to motor | ||
vehicles, watercraft, aircraft, and
trailers that are required |
to be registered with an agency of this State),
may collect for | ||
each
tax return period, only the tax applicable to that part of | ||
the selling
price actually received during such tax return | ||
period. | ||
Except as provided in this Section, on or before the | ||
twentieth day of each
calendar month, such retailer shall file | ||
a return for the preceding
calendar month. Such return shall be | ||
filed on forms prescribed by the
Department and shall furnish | ||
such information as the Department may
reasonably require. | ||
The Department may require returns to be filed on a | ||
quarterly basis.
If so required, a return for each calendar | ||
quarter shall be filed on or
before the twentieth day of the | ||
calendar month following the end of such
calendar quarter. The | ||
taxpayer shall also file a return with the
Department for each | ||
of the first two months of each calendar quarter, on or
before | ||
the twentieth day of the following calendar month, stating: | ||
1. The name of the seller; | ||
2. The address of the principal place of business from | ||
which he engages
in the business of selling tangible | ||
personal property at retail in this State; | ||
3. The total amount of taxable receipts received by him | ||
during the
preceding calendar month from sales of tangible | ||
personal property by him
during such preceding calendar | ||
month, including receipts from charge and
time sales, but | ||
less all deductions allowed by law; | ||
4. The amount of credit provided in Section 2d of this |
Act; | ||
5. The amount of tax due; | ||
5-5. The signature of the taxpayer; and | ||
6. Such other reasonable information as the Department | ||
may
require. | ||
If a taxpayer fails to sign a return within 30 days after | ||
the proper notice
and demand for signature by the Department, | ||
the return shall be considered
valid and any amount shown to be | ||
due on the return shall be deemed assessed. | ||
Beginning October 1, 1993, a taxpayer who has an average | ||
monthly tax
liability of $150,000 or more shall make all | ||
payments required by rules of the
Department by electronic | ||
funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||
an average monthly tax liability of $100,000 or more shall make | ||
all
payments required by rules of the Department by electronic | ||
funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||
an average monthly tax liability
of $50,000 or more shall make | ||
all payments required by rules of the Department
by electronic | ||
funds transfer. Beginning October 1, 2000, a taxpayer who has
| ||
an annual tax liability of $200,000 or more shall make all | ||
payments required by
rules of the Department by electronic | ||
funds transfer. The term "annual tax
liability" shall be the | ||
sum of the taxpayer's liabilities under this Act, and
under all | ||
other State and local occupation and use tax laws administered | ||
by the
Department, for the immediately preceding calendar year. | ||
The term "average
monthly tax liability" means
the sum of the |
taxpayer's liabilities under this Act, and under all other | ||
State
and local occupation and use tax laws administered by the | ||
Department, for the
immediately preceding calendar year | ||
divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||
a tax liability in the
amount set forth in subsection (b) of | ||
Section 2505-210 of the Department of
Revenue Law shall make | ||
all payments required by rules of the Department by
electronic | ||
funds transfer. | ||
Before August 1 of each year beginning in 1993, the | ||
Department shall notify
all taxpayers required to make payments | ||
by electronic funds transfer. All
taxpayers required to make | ||
payments by electronic funds transfer shall make
those payments | ||
for a minimum of one year beginning on October 1. | ||
Any taxpayer not required to make payments by electronic | ||
funds transfer may
make payments by electronic funds transfer | ||
with the permission of the
Department. | ||
All taxpayers required to make payment by electronic funds | ||
transfer and any
taxpayers authorized to voluntarily make | ||
payments by electronic funds transfer
shall make those payments | ||
in the manner authorized by the Department. | ||
The Department shall adopt such rules as are necessary to | ||
effectuate a
program of electronic funds transfer and the | ||
requirements of this Section. | ||
Before October 1, 2000, if the taxpayer's average monthly | ||
tax liability
to the Department
under this Act, the Retailers' | ||
Occupation Tax Act, the Service
Occupation Tax Act, the Service |
Use Tax Act was $10,000 or more
during
the preceding 4 complete | ||
calendar quarters, he shall file a return with the
Department | ||
each month by the 20th day of the month next following the | ||
month
during which such tax liability is incurred and shall | ||
make payments to the
Department on or before the 7th, 15th, | ||
22nd and last day of the month
during which such liability is | ||
incurred.
On and after October 1, 2000, if the taxpayer's | ||
average monthly tax liability
to the Department under this Act, | ||
the Retailers' Occupation Tax Act,
the
Service Occupation Tax | ||
Act, and the Service Use Tax Act was $20,000 or more
during the | ||
preceding 4 complete calendar quarters, he shall file a return | ||
with
the Department each month by the 20th day of the month | ||
next following the month
during which such tax liability is | ||
incurred and shall make payment to the
Department on or before | ||
the 7th, 15th, 22nd and last day of the
month during
which such | ||
liability is incurred.
If the month during which such tax
| ||
liability is incurred began prior to January 1, 1985, each | ||
payment shall be
in an amount equal to 1/4 of the taxpayer's
| ||
actual liability for the month or an amount set by the | ||
Department not to
exceed 1/4 of the average monthly liability | ||
of the taxpayer to the
Department for the preceding 4 complete | ||
calendar quarters (excluding the
month of highest liability and | ||
the month of lowest liability in such 4
quarter period). If the | ||
month during which such tax liability is incurred
begins on or | ||
after January 1, 1985, and prior to January 1, 1987, each
| ||
payment shall be in an amount equal to 22.5% of the taxpayer's |
actual liability
for the month or 27.5% of the taxpayer's | ||
liability for the same calendar
month of the preceding year. If | ||
the month during which such tax liability
is incurred begins on | ||
or after January 1, 1987, and prior to January 1,
1988, each | ||
payment shall be in an amount equal to 22.5% of the taxpayer's
| ||
actual liability for the month or 26.25% of the taxpayer's | ||
liability for
the same calendar month of the preceding year. If | ||
the month during which such
tax liability is incurred begins on | ||
or after January 1, 1988, and prior to
January 1, 1989,
or | ||
begins on or after January 1, 1996, each payment shall be in an | ||
amount equal
to 22.5% of the taxpayer's actual liability for | ||
the month or 25% of the
taxpayer's liability for the same | ||
calendar month of the preceding year. If the
month during which | ||
such tax liability is incurred begins on or after January 1,
| ||
1989,
and prior to January 1, 1996, each payment shall be in an | ||
amount equal to 22.5%
of the taxpayer's actual liability for | ||
the month or 25% of the taxpayer's
liability for the same | ||
calendar month of the preceding year or 100% of the
taxpayer's | ||
actual liability for the quarter monthly reporting period. The
| ||
amount of such quarter monthly payments shall be credited | ||
against the final tax
liability
of the taxpayer's return for | ||
that month. Before October 1, 2000, once
applicable, the | ||
requirement
of the making of quarter monthly payments to the | ||
Department shall continue
until such taxpayer's average | ||
monthly liability to the Department during
the preceding 4 | ||
complete calendar quarters (excluding the month of highest
|
liability and the month of lowest liability) is less than
| ||
$9,000, or until
such taxpayer's average monthly liability to | ||
the Department as computed for
each calendar quarter of the 4 | ||
preceding complete calendar quarter period
is less than | ||
$10,000. However, if a taxpayer can show the
Department that
a | ||
substantial change in the taxpayer's business has occurred | ||
which causes
the taxpayer to anticipate that his average | ||
monthly tax liability for the
reasonably foreseeable future | ||
will fall below the $10,000 threshold
stated above, then
such | ||
taxpayer
may petition the Department for change in such | ||
taxpayer's reporting status.
On and after October 1, 2000, once | ||
applicable, the requirement of the making
of quarter monthly | ||
payments to the Department shall continue until such
taxpayer's | ||
average monthly liability to the Department during the | ||
preceding 4
complete calendar quarters (excluding the month of | ||
highest liability and the
month of lowest liability) is less | ||
than $19,000 or until such taxpayer's
average monthly liability | ||
to the Department as computed for each calendar
quarter of the | ||
4 preceding complete calendar quarter period is less than
| ||
$20,000. However, if a taxpayer can show the Department that a | ||
substantial
change in the taxpayer's business has occurred | ||
which causes the taxpayer to
anticipate that his average | ||
monthly tax liability for the reasonably
foreseeable future | ||
will fall below the $20,000 threshold stated above, then
such | ||
taxpayer may petition the Department for a change in such | ||
taxpayer's
reporting status.
The Department shall change such |
taxpayer's reporting status unless it
finds that such change is | ||
seasonal in nature and not likely to be long
term. If any such | ||
quarter monthly payment is not paid at the time or in
the | ||
amount required by this Section, then the taxpayer shall be | ||
liable for
penalties and interest on
the difference between the | ||
minimum amount due and the amount of such
quarter monthly | ||
payment actually and timely paid, except insofar as the
| ||
taxpayer has previously made payments for that month to the | ||
Department in
excess of the minimum payments previously due as | ||
provided in this Section.
The Department shall make reasonable | ||
rules and regulations to govern the
quarter monthly payment | ||
amount and quarter monthly payment dates for
taxpayers who file | ||
on other than a calendar monthly basis. | ||
If any such payment provided for in this Section exceeds | ||
the taxpayer's
liabilities under this Act, the Retailers' | ||
Occupation Tax Act, the Service
Occupation Tax Act and the | ||
Service Use Tax Act, as shown by an original
monthly return, | ||
the Department shall issue to the taxpayer a credit
memorandum | ||
no later than 30 days after the date of payment, which
| ||
memorandum may be submitted by the taxpayer to the Department | ||
in payment of
tax liability subsequently to be remitted by the | ||
taxpayer to the Department
or be assigned by the taxpayer to a | ||
similar taxpayer under this Act, the
Retailers' Occupation Tax | ||
Act, the Service Occupation Tax Act or the
Service Use Tax Act, | ||
in accordance with reasonable rules and regulations to
be | ||
prescribed by the Department, except that if such excess |
payment is
shown on an original monthly return and is made | ||
after December 31, 1986, no
credit memorandum shall be issued, | ||
unless requested by the taxpayer. If no
such request is made, | ||
the taxpayer may credit such excess payment against
tax | ||
liability subsequently to be remitted by the taxpayer to the | ||
Department
under this Act, the Retailers' Occupation Tax Act, | ||
the Service Occupation
Tax Act or the Service Use Tax Act, in | ||
accordance with reasonable rules and
regulations prescribed by | ||
the Department. If the Department subsequently
determines that | ||
all or any part of the credit taken was not actually due to
the | ||
taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall | ||
be
reduced by 2.1% or 1.75% of the difference between the | ||
credit taken and
that actually due, and the taxpayer shall be | ||
liable for penalties and
interest on such difference. | ||
If the retailer is otherwise required to file a monthly | ||
return and if the
retailer's average monthly tax liability to | ||
the Department
does not exceed $200, the Department may | ||
authorize his returns to be
filed on a quarter annual basis, | ||
with the return for January, February,
and March of a given | ||
year being due by April 20 of such year; with the
return for | ||
April, May and June of a given year being due by July 20 of
such | ||
year; with the return for July, August and September of a given
| ||
year being due by October 20 of such year, and with the return | ||
for
October, November and December of a given year being due by | ||
January 20
of the following year. | ||
If the retailer is otherwise required to file a monthly or |
quarterly
return and if the retailer's average monthly tax | ||
liability to the
Department does not exceed $50, the Department | ||
may authorize his returns to
be filed on an annual basis, with | ||
the return for a given year being due by
January 20 of the | ||
following year. | ||
Such quarter annual and annual returns, as to form and | ||
substance,
shall be subject to the same requirements as monthly | ||
returns. | ||
Notwithstanding any other provision in this Act concerning | ||
the time
within which a retailer may file his return, in the | ||
case of any retailer
who ceases to engage in a kind of business | ||
which makes him responsible
for filing returns under this Act, | ||
such retailer shall file a final
return under this Act with the | ||
Department not more than one month after
discontinuing such | ||
business. | ||
In addition, with respect to motor vehicles, watercraft,
| ||
aircraft, and trailers that are required to be registered with | ||
an agency of
this State, every
retailer selling this kind of | ||
tangible personal property shall file,
with the Department, | ||
upon a form to be prescribed and supplied by the
Department, a | ||
separate return for each such item of tangible personal
| ||
property which the retailer sells, except that if, in the same
| ||
transaction, (i) a retailer of aircraft, watercraft, motor | ||
vehicles or
trailers transfers more than
one aircraft, | ||
watercraft, motor
vehicle or trailer to another aircraft, | ||
watercraft, motor vehicle or
trailer retailer for the purpose |
of resale
or (ii) a retailer of aircraft, watercraft, motor | ||
vehicles, or trailers
transfers more than one aircraft, | ||
watercraft, motor vehicle, or trailer to a
purchaser for use as | ||
a qualifying rolling stock as provided in Section 3-55 of
this | ||
Act, then
that seller may report the transfer of all the
| ||
aircraft, watercraft, motor
vehicles
or trailers involved in | ||
that transaction to the Department on the same
uniform
| ||
invoice-transaction reporting return form.
For purposes of | ||
this Section, "watercraft" means a Class 2, Class 3, or
Class
4 | ||
watercraft as defined in Section 3-2 of the Boat Registration | ||
and Safety Act,
a
personal watercraft, or any boat equipped | ||
with an inboard motor. | ||
The transaction reporting return in the case of motor | ||
vehicles
or trailers that are required to be registered with an | ||
agency of this
State, shall
be the same document as the Uniform | ||
Invoice referred to in Section 5-402
of the Illinois Vehicle | ||
Code and must show the name and address of the
seller; the name | ||
and address of the purchaser; the amount of the selling
price | ||
including the amount allowed by the retailer for traded-in
| ||
property, if any; the amount allowed by the retailer for the | ||
traded-in
tangible personal property, if any, to the extent to | ||
which Section 2 of
this Act allows an exemption for the value | ||
of traded-in property; the
balance payable after deducting such | ||
trade-in allowance from the total
selling price; the amount of | ||
tax due from the retailer with respect to
such transaction; the | ||
amount of tax collected from the purchaser by the
retailer on |
such transaction (or satisfactory evidence that such tax is
not | ||
due in that particular instance, if that is claimed to be the | ||
fact);
the place and date of the sale; a sufficient | ||
identification of the
property sold; such other information as | ||
is required in Section 5-402 of
the Illinois Vehicle Code, and | ||
such other information as the Department
may reasonably | ||
require. | ||
The transaction reporting return in the case of watercraft
| ||
and aircraft must show
the name and address of the seller; the | ||
name and address of the
purchaser; the amount of the selling | ||
price including the amount allowed
by the retailer for | ||
traded-in property, if any; the amount allowed by
the retailer | ||
for the traded-in tangible personal property, if any, to
the | ||
extent to which Section 2 of this Act allows an exemption for | ||
the
value of traded-in property; the balance payable after | ||
deducting such
trade-in allowance from the total selling price; | ||
the amount of tax due
from the retailer with respect to such | ||
transaction; the amount of tax
collected from the purchaser by | ||
the retailer on such transaction (or
satisfactory evidence that | ||
such tax is not due in that particular
instance, if that is | ||
claimed to be the fact); the place and date of the
sale, a | ||
sufficient identification of the property sold, and such other
| ||
information as the Department may reasonably require. | ||
Such transaction reporting return shall be filed not later | ||
than 20
days after the date of delivery of the item that is | ||
being sold, but may
be filed by the retailer at any time sooner |
than that if he chooses to
do so. The transaction reporting | ||
return and tax remittance or proof of
exemption from the tax | ||
that is imposed by this Act may be transmitted to
the | ||
Department by way of the State agency with which, or State | ||
officer
with whom, the tangible personal property must be | ||
titled or registered
(if titling or registration is required) | ||
if the Department and such
agency or State officer determine | ||
that this procedure will expedite the
processing of | ||
applications for title or registration. | ||
With each such transaction reporting return, the retailer | ||
shall remit
the proper amount of tax due (or shall submit | ||
satisfactory evidence that
the sale is not taxable if that is | ||
the case), to the Department or its
agents, whereupon the | ||
Department shall issue, in the purchaser's name, a
tax receipt | ||
(or a certificate of exemption if the Department is
satisfied | ||
that the particular sale is tax exempt) which such purchaser
| ||
may submit to the agency with which, or State officer with | ||
whom, he must
title or register the tangible personal property | ||
that is involved (if
titling or registration is required) in | ||
support of such purchaser's
application for an Illinois | ||
certificate or other evidence of title or
registration to such | ||
tangible personal property. | ||
No retailer's failure or refusal to remit tax under this | ||
Act
precludes a user, who has paid the proper tax to the | ||
retailer, from
obtaining his certificate of title or other | ||
evidence of title or
registration (if titling or registration |
is required) upon satisfying
the Department that such user has | ||
paid the proper tax (if tax is due) to
the retailer. The | ||
Department shall adopt appropriate rules to carry out
the | ||
mandate of this paragraph. | ||
If the user who would otherwise pay tax to the retailer | ||
wants the
transaction reporting return filed and the payment of | ||
tax or proof of
exemption made to the Department before the | ||
retailer is willing to take
these actions and such user has not | ||
paid the tax to the retailer, such
user may certify to the fact | ||
of such delay by the retailer, and may
(upon the Department | ||
being satisfied of the truth of such certification)
transmit | ||
the information required by the transaction reporting return
| ||
and the remittance for tax or proof of exemption directly to | ||
the
Department and obtain his tax receipt or exemption | ||
determination, in
which event the transaction reporting return | ||
and tax remittance (if a
tax payment was required) shall be | ||
credited by the Department to the
proper retailer's account | ||
with the Department, but without the 2.1% or 1.75%
discount | ||
provided for in this Section being allowed. When the user pays
| ||
the tax directly to the Department, he shall pay the tax in the | ||
same
amount and in the same form in which it would be remitted | ||
if the tax had
been remitted to the Department by the retailer. | ||
Where a retailer collects the tax with respect to the | ||
selling price
of tangible personal property which he sells and | ||
the purchaser
thereafter returns such tangible personal | ||
property and the retailer
refunds the selling price thereof to |
the purchaser, such retailer shall
also refund, to the | ||
purchaser, the tax so collected from the purchaser.
When filing | ||
his return for the period in which he refunds such tax to
the | ||
purchaser, the retailer may deduct the amount of the tax so | ||
refunded
by him to the purchaser from any other use tax which | ||
such retailer may
be required to pay or remit to the | ||
Department, as shown by such return,
if the amount of the tax | ||
to be deducted was previously remitted to the
Department by | ||
such retailer. If the retailer has not previously
remitted the | ||
amount of such tax to the Department, he is entitled to no
| ||
deduction under this Act upon refunding such tax to the | ||
purchaser. | ||
Any retailer filing a return under this Section shall also | ||
include
(for the purpose of paying tax thereon) the total tax | ||
covered by such
return upon the selling price of tangible | ||
personal property purchased by
him at retail from a retailer, | ||
but as to which the tax imposed by this
Act was not collected | ||
from the retailer filing such return, and such
retailer shall | ||
remit the amount of such tax to the Department when
filing such | ||
return. | ||
If experience indicates such action to be practicable, the | ||
Department
may prescribe and furnish a combination or joint | ||
return which will
enable retailers, who are required to file | ||
returns hereunder and also
under the Retailers' Occupation Tax | ||
Act, to furnish all the return
information required by both | ||
Acts on the one form. |
Where the retailer has more than one business registered | ||
with the
Department under separate registration under this Act, | ||
such retailer may
not file each return that is due as a single | ||
return covering all such
registered businesses, but shall file | ||
separate returns for each such
registered business. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into the
State and Local Sales Tax Reform Fund, a special | ||
fund in the State Treasury
which is hereby created, the net | ||
revenue realized for the preceding month
from the 1% tax on | ||
sales of food for human consumption which is to be
consumed off | ||
the premises where it is sold (other than alcoholic beverages,
| ||
soft drinks and food which has been prepared for immediate | ||
consumption) and
prescription and nonprescription medicines, | ||
drugs, medical appliances and
insulin, urine testing | ||
materials, syringes and needles used by diabetics. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the County and Mass Transit District Fund 4% of the | ||
net revenue realized
for the preceding month from the 6.25% | ||
general rate
on the selling price of tangible personal property | ||
which is purchased
outside Illinois at retail from a retailer | ||
and which is titled or
registered by an agency of this State's | ||
government. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the State and Local Sales Tax Reform Fund, a special | ||
fund in the State
Treasury, 20% of the net revenue realized
for | ||
the preceding month from the 6.25% general rate on the selling
|
price of tangible personal property, other than tangible | ||
personal property
which is purchased outside Illinois at retail | ||
from a retailer and which is
titled or registered by an agency | ||
of this State's government. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
State and Local Sales Tax Reform Fund 100% of the | ||
net revenue realized for the
preceding month from the 1.25% | ||
rate on the selling price of motor fuel and
gasohol. Beginning | ||
September 1, 2010, each
month the Department shall pay into the
| ||
State and Local Sales Tax Reform Fund 100% of the net revenue | ||
realized for the
preceding month from the 1.25% rate on the | ||
selling price of sales tax holiday items. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the Local Government Tax Fund 16% of the net revenue | ||
realized for the
preceding month from the 6.25% general rate on | ||
the selling price of
tangible personal property which is | ||
purchased outside Illinois at retail
from a retailer and which | ||
is titled or registered by an agency of this
State's | ||
government. | ||
Beginning October 1, 2009, each month the Department shall | ||
pay into the Capital Projects Fund an amount that is equal to | ||
an amount estimated by the Department to represent 80% of the | ||
net revenue realized for the preceding month from the sale of | ||
candy, grooming and hygiene products, and soft drinks that had | ||
been taxed at a rate of 1% prior to September 1, 2009 but that | ||
are now taxed at 6.25%. |
Beginning July 1, 2011, each
month the Department shall pay | ||
into the Clean Air Act (CAA) Permit Fund 80% of the net revenue | ||
realized for the
preceding month from the 6.25% general rate on | ||
the selling price of sorbents used in Illinois in the process | ||
of sorbent injection as used to comply with the Environmental | ||
Protection Act or the federal Clean Air Act, but the total | ||
payment into the Clean Air Act (CAA) Permit Fund under this Act | ||
and the Retailers' Occupation Tax Act shall not exceed | ||
$2,000,000 in any fiscal year. | ||
Beginning July 1, 2013, each month the Department shall pay | ||
into the Underground Storage Tank Fund from the proceeds | ||
collected under this Act, the Service Use Tax Act, the Service | ||
Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||
amount equal to the average monthly deficit in the Underground | ||
Storage Tank Fund during the prior year, as certified annually | ||
by the Illinois Environmental Protection Agency, but the total | ||
payment into the Underground Storage Tank Fund under this Act, | ||
the Service Use Tax Act, the Service Occupation Tax Act, and | ||
the Retailers' Occupation Tax Act shall not exceed $18,000,000 | ||
in any State fiscal year. As used in this paragraph, the | ||
"average monthly deficit" shall be equal to the difference | ||
between the average monthly claims for payment by the fund and | ||
the average monthly revenues deposited into the fund, excluding | ||
payments made pursuant to this paragraph. | ||
Beginning July 1, 2015, of the remainder of the moneys | ||
received by the Department under this Act, the Service Use Tax |
Act, the Service Occupation Tax Act, and the Retailers' | ||
Occupation Tax Act, each month the Department shall deposit | ||
$500,000 into the State Crime Laboratory Fund. | ||
Of the remainder of the moneys received by the Department | ||
pursuant to
this Act, (a) 1.75% thereof shall be paid
into the | ||
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on | ||
and after July 1, 1989, 3.8% thereof shall be paid into the
| ||
Build Illinois Fund; provided, however, that if in any fiscal | ||
year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case | ||
may be, of the
moneys received by the Department and required | ||
to be paid into the Build
Illinois Fund pursuant to Section 3 | ||
of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax | ||
Act, Section 9 of the Service Use
Tax Act, and Section 9 of the | ||
Service Occupation Tax Act, such Acts being
hereinafter called | ||
the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case | ||
may be, of moneys being hereinafter called the "Tax Act | ||
Amount",
and (2) the amount transferred to the Build Illinois | ||
Fund from the State
and Local Sales Tax Reform Fund shall be | ||
less than the Annual Specified
Amount (as defined in Section 3 | ||
of the Retailers' Occupation Tax Act), an
amount equal to the | ||
difference shall be immediately paid into the Build
Illinois | ||
Fund from other moneys received by the Department pursuant to | ||
the
Tax Acts; and further provided, that if on the last | ||
business day of any
month the sum of (1) the Tax Act Amount | ||
required to be deposited into the
Build Illinois Bond Account | ||
in the Build Illinois Fund during such month
and (2) the amount |
transferred during such month to the Build Illinois Fund
from | ||
the State and Local Sales Tax Reform Fund shall have been less | ||
than
1/12 of the Annual Specified Amount, an amount equal to | ||
the difference
shall be immediately paid into the Build | ||
Illinois Fund from other moneys
received by the Department | ||
pursuant to the Tax Acts; and,
further provided, that in no | ||
event shall the payments required under the
preceding proviso | ||
result in aggregate payments into the Build Illinois Fund
| ||
pursuant to this clause (b) for any fiscal year in excess of | ||
the greater
of (i) the Tax Act Amount or (ii) the Annual | ||
Specified Amount for such
fiscal year; and, further provided, | ||
that the amounts payable into the Build
Illinois Fund under | ||
this clause (b) shall be payable only until such time
as the | ||
aggregate amount on deposit under each trust
indenture securing | ||
Bonds issued and outstanding pursuant to the Build
Illinois | ||
Bond Act is sufficient, taking into account any future | ||
investment
income, to fully provide, in accordance with such | ||
indenture, for the
defeasance of or the payment of the | ||
principal of, premium, if any, and
interest on the Bonds | ||
secured by such indenture and on any Bonds expected
to be | ||
issued thereafter and all fees and costs payable with respect | ||
thereto,
all as certified by the Director of the
Bureau of the | ||
Budget (now Governor's Office of Management and Budget). If
on | ||
the last
business day of any month in which Bonds are | ||
outstanding pursuant to the
Build Illinois Bond Act, the | ||
aggregate of the moneys deposited
in the Build Illinois Bond |
Account in the Build Illinois Fund in such month
shall be less | ||
than the amount required to be transferred in such month from
| ||
the Build Illinois Bond Account to the Build Illinois Bond | ||
Retirement and
Interest Fund pursuant to Section 13 of the | ||
Build Illinois Bond Act, an
amount equal to such deficiency | ||
shall be immediately paid
from other moneys received by the | ||
Department pursuant to the Tax Acts
to the Build Illinois Fund; | ||
provided, however, that any amounts paid to the
Build Illinois | ||
Fund in any fiscal year pursuant to this sentence shall be
| ||
deemed to constitute payments pursuant to clause (b) of the | ||
preceding
sentence and shall reduce the amount otherwise | ||
payable for such fiscal year
pursuant to clause (b) of the | ||
preceding sentence. The moneys received by
the Department | ||
pursuant to this Act and required to be deposited into the
| ||
Build Illinois Fund are subject to the pledge, claim and charge | ||
set forth
in Section 12 of the Build Illinois Bond Act. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
as provided in
the preceding paragraph or in any amendment | ||
thereto hereafter enacted, the
following specified monthly | ||
installment of the amount requested in the
certificate of the | ||
Chairman of the Metropolitan Pier and Exposition
Authority | ||
provided under Section 8.25f of the State Finance Act, but not | ||
in
excess of the sums designated as "Total Deposit", shall be
| ||
deposited in the aggregate from collections under Section 9 of | ||
the Use Tax
Act, Section 9 of the Service Use Tax Act, Section | ||
9 of the Service
Occupation Tax Act, and Section 3 of the |
Retailers' Occupation Tax Act into
the McCormick Place | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Beginning July 20, 1993 and in each month of each fiscal |
year thereafter,
one-eighth of the amount requested in the | ||
certificate of the Chairman of
the Metropolitan Pier and | ||
Exposition Authority for that fiscal year, less
the amount | ||
deposited into the McCormick Place Expansion Project Fund by | ||
the
State Treasurer in the respective month under subsection | ||
(g) of Section 13
of the Metropolitan Pier and Exposition | ||
Authority Act, plus cumulative
deficiencies in the deposits | ||
required under this Section for previous
months and years, | ||
shall be deposited into the McCormick Place Expansion
Project | ||
Fund, until the full amount requested for the fiscal year, but | ||
not
in excess of the amount specified above as "Total Deposit", | ||
has been deposited. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs or
in any amendments thereto
hereafter | ||
enacted,
beginning July 1, 1993 and ending on September 30, | ||
2013, the Department shall each month pay into the Illinois
Tax | ||
Increment Fund 0.27% of 80% of the net revenue realized for the | ||
preceding
month from the 6.25% general rate on the selling | ||
price of tangible personal
property. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs or in any
amendments thereto hereafter | ||
enacted, beginning with the receipt of the first
report of | ||
taxes paid by an eligible business and continuing for a 25-year
| ||
period, the Department shall each month pay into the Energy |
Infrastructure
Fund 80% of the net revenue realized from the | ||
6.25% general rate on the
selling price of Illinois-mined coal | ||
that was sold to an eligible business.
For purposes of this | ||
paragraph, the term "eligible business" means a new
electric | ||
generating facility certified pursuant to Section 605-332 of | ||
the
Department of Commerce and
Economic Opportunity Law of the | ||
Civil Administrative
Code of Illinois. | ||
Subject to payment of amounts into the Build Illinois Fund, | ||
the McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, and the Energy Infrastructure Fund pursuant to | ||
the preceding paragraphs or in any amendments to this Section | ||
hereafter enacted, beginning on the first day of the first | ||
calendar month to occur on or after the effective date of this | ||
amendatory Act of the 98th General Assembly, each month, from | ||
the collections made under Section 9 of the Use Tax Act, | ||
Section 9 of the Service Use Tax Act, Section 9 of the Service | ||
Occupation Tax Act, and Section 3 of the Retailers' Occupation | ||
Tax Act, the Department shall pay into the Tax Compliance and | ||
Administration Fund, to be used, subject to appropriation, to | ||
fund additional auditors and compliance personnel at the | ||
Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||
the cash receipts collected during the preceding fiscal year by | ||
the Audit Bureau of the Department under the Use Tax Act, the | ||
Service Use Tax Act, the Service Occupation Tax Act, the | ||
Retailers' Occupation Tax Act, and associated local occupation | ||
and use taxes administered by the Department. |
Of the remainder of the moneys received by the Department | ||
pursuant
to this Act, 75% thereof shall be paid into the State | ||
Treasury and 25%
shall be reserved in a special account and | ||
used only for the transfer to
the Common School Fund as part of | ||
the monthly transfer from the General
Revenue Fund in | ||
accordance with Section 8a of the State
Finance Act. | ||
As soon as possible after the first day of each month, upon | ||
certification
of the Department of Revenue, the Comptroller | ||
shall order transferred and
the Treasurer shall transfer from | ||
the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||
equal to 1.7% of 80% of the net revenue realized
under this Act | ||
for the second preceding month.
Beginning April 1, 2000, this | ||
transfer is no longer required
and shall not be made. | ||
Net revenue realized for a month shall be the revenue | ||
collected
by the State pursuant to this Act, less the amount | ||
paid out during that
month as refunds to taxpayers for | ||
overpayment of liability. | ||
For greater simplicity of administration, manufacturers, | ||
importers
and wholesalers whose products are sold at retail in | ||
Illinois by
numerous retailers, and who wish to do so, may | ||
assume the responsibility
for accounting and paying to the | ||
Department all tax accruing under this
Act with respect to such | ||
sales, if the retailers who are affected do not
make written | ||
objection to the Department to this arrangement. | ||
(Source: P.A. 97-95, eff. 7-12-11; 97-333, eff. 8-12-11; 98-24, | ||
eff. 6-19-13; 98-109, eff. 7-25-13; 98-496, eff. 1-1-14; |
98-756, eff. 7-16-14; 98-1098, eff. 8-26-14.)
| ||
Section 20-127. The Service Use Tax Act is amended by | ||
changing Section 9 as follows:
| ||
(35 ILCS 110/9) (from Ch. 120, par. 439.39) | ||
Sec. 9. Each serviceman required or authorized to collect | ||
the tax
herein imposed shall pay to the Department the amount | ||
of such tax
(except as otherwise provided) at the time when he | ||
is required to file
his return for the period during which such | ||
tax was collected, less a
discount of 2.1% prior to January 1, | ||
1990 and 1.75% on and after January 1,
1990, or $5 per calendar | ||
year, whichever is greater, which is allowed to
reimburse the | ||
serviceman for expenses incurred in collecting the tax,
keeping | ||
records, preparing and filing returns, remitting the tax and
| ||
supplying data to the Department on request. The Department may | ||
disallow the discount for servicemen whose certificate of | ||
registration is revoked at the time the return is filed, but | ||
only if the Department's decision to revoke the certificate of | ||
registration has become final. A serviceman need not remit
that | ||
part of any tax collected by him to the extent that he is | ||
required to
pay and does pay the tax imposed by the Service | ||
Occupation Tax Act with
respect to his sale of service | ||
involving the incidental transfer by him of
the same property. | ||
Except as provided hereinafter in this Section, on or | ||
before the twentieth
day of each calendar month, such |
serviceman shall file a return for the
preceding calendar month | ||
in accordance with reasonable Rules and
Regulations to be | ||
promulgated by the Department. Such return shall be
filed on a | ||
form prescribed by the Department and shall contain such
| ||
information as the Department may reasonably require. | ||
The Department may require returns to be filed on a | ||
quarterly basis.
If so required, a return for each calendar | ||
quarter shall be filed on or
before the twentieth day of the | ||
calendar month following the end of such
calendar quarter. The | ||
taxpayer shall also file a return with the
Department for each | ||
of the first two months of each calendar quarter, on or
before | ||
the twentieth day of the following calendar month, stating: | ||
1. The name of the seller; | ||
2. The address of the principal place of business from | ||
which he engages
in business as a serviceman in this State; | ||
3. The total amount of taxable receipts received by him | ||
during the
preceding calendar month, including receipts | ||
from charge and time sales,
but less all deductions allowed | ||
by law; | ||
4. The amount of credit provided in Section 2d of this | ||
Act; | ||
5. The amount of tax due; | ||
5-5. The signature of the taxpayer; and | ||
6. Such other reasonable information as the Department | ||
may
require. | ||
If a taxpayer fails to sign a return within 30 days after |
the proper notice
and demand for signature by the Department, | ||
the return shall be considered
valid and any amount shown to be | ||
due on the return shall be deemed assessed. | ||
Beginning October 1, 1993, a taxpayer who has an average | ||
monthly tax
liability of $150,000 or more shall make all | ||
payments required by rules of
the Department by electronic | ||
funds transfer. Beginning October 1, 1994, a
taxpayer who has | ||
an average monthly tax liability of $100,000 or more shall
make | ||
all payments required by rules of the Department by electronic | ||
funds
transfer. Beginning October 1, 1995, a taxpayer who has | ||
an average monthly
tax liability of $50,000 or more shall make | ||
all payments required by rules
of the Department by electronic | ||
funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||
an annual tax liability of
$200,000 or more shall make all | ||
payments required by rules of the Department by
electronic | ||
funds transfer. The term "annual tax liability" shall be the | ||
sum of
the taxpayer's liabilities under this Act, and under all | ||
other State and local
occupation and use tax laws administered | ||
by the Department, for the immediately
preceding calendar year.
| ||
The term "average monthly tax
liability" means the sum of the | ||
taxpayer's liabilities under this Act, and
under all other | ||
State and local occupation and use tax laws administered by the
| ||
Department, for the immediately preceding calendar year | ||
divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||
a tax liability in the
amount set forth in subsection (b) of | ||
Section 2505-210 of the Department of
Revenue Law shall make |
all payments required by rules of the Department by
electronic | ||
funds transfer. | ||
Before August 1 of each year beginning in 1993, the | ||
Department shall
notify all taxpayers required to make payments | ||
by electronic funds transfer.
All taxpayers required to make | ||
payments by electronic funds transfer shall
make those payments | ||
for a minimum of one year beginning on October 1. | ||
Any taxpayer not required to make payments by electronic | ||
funds transfer
may make payments by electronic funds transfer | ||
with the permission of the
Department. | ||
All taxpayers required to make payment by electronic funds | ||
transfer and
any taxpayers authorized to voluntarily make | ||
payments by electronic funds
transfer shall make those payments | ||
in the manner authorized by the Department. | ||
The Department shall adopt such rules as are necessary to | ||
effectuate a
program of electronic funds transfer and the | ||
requirements of this Section. | ||
If the serviceman is otherwise required to file a monthly | ||
return and
if the serviceman's average monthly tax liability to | ||
the Department
does not exceed $200, the Department may | ||
authorize his returns to be
filed on a quarter annual basis, | ||
with the return for January, February
and March of a given year | ||
being due by April 20 of such year; with the
return for April, | ||
May and June of a given year being due by July 20 of
such year; | ||
with the return for July, August and September of a given
year | ||
being due by October 20 of such year, and with the return for
|
October, November and December of a given year being due by | ||
January 20
of the following year. | ||
If the serviceman is otherwise required to file a monthly | ||
or quarterly
return and if the serviceman's average monthly tax | ||
liability to the Department
does not exceed $50, the Department | ||
may authorize his returns to be
filed on an annual basis, with | ||
the return for a given year being due by
January 20 of the | ||
following year. | ||
Such quarter annual and annual returns, as to form and | ||
substance,
shall be subject to the same requirements as monthly | ||
returns. | ||
Notwithstanding any other provision in this Act concerning | ||
the time
within which a serviceman may file his return, in the | ||
case of any
serviceman who ceases to engage in a kind of | ||
business which makes him
responsible for filing returns under | ||
this Act, such serviceman shall
file a final return under this | ||
Act with the Department not more than 1
month after | ||
discontinuing such business. | ||
Where a serviceman collects the tax with respect to the | ||
selling price of
property which he sells and the purchaser | ||
thereafter returns such
property and the serviceman refunds the | ||
selling price thereof to the
purchaser, such serviceman shall | ||
also refund, to the purchaser, the tax
so collected from the | ||
purchaser. When filing his return for the period
in which he | ||
refunds such tax to the purchaser, the serviceman may deduct
| ||
the amount of the tax so refunded by him to the purchaser from |
any other
Service Use Tax, Service Occupation Tax, retailers' | ||
occupation tax or
use tax which such serviceman may be required | ||
to pay or remit to the
Department, as shown by such return, | ||
provided that the amount of the tax
to be deducted shall | ||
previously have been remitted to the Department by
such | ||
serviceman. If the serviceman shall not previously have | ||
remitted
the amount of such tax to the Department, he shall be | ||
entitled to no
deduction hereunder upon refunding such tax to | ||
the purchaser. | ||
Any serviceman filing a return hereunder shall also include | ||
the total
tax upon the selling price of tangible personal | ||
property purchased for use
by him as an incident to a sale of | ||
service, and such serviceman shall remit
the amount of such tax | ||
to the Department when filing such return. | ||
If experience indicates such action to be practicable, the | ||
Department
may prescribe and furnish a combination or joint | ||
return which will
enable servicemen, who are required to file | ||
returns hereunder and also
under the Service Occupation Tax | ||
Act, to furnish all the return
information required by both | ||
Acts on the one form. | ||
Where the serviceman has more than one business registered | ||
with the
Department under separate registration hereunder, | ||
such serviceman shall
not file each return that is due as a | ||
single return covering all such
registered businesses, but | ||
shall file separate returns for each such
registered business. | ||
Beginning January 1, 1990, each month the Department shall |
pay into
the State and Local Tax Reform Fund, a special fund in | ||
the State Treasury,
the net revenue realized for the preceding | ||
month from the 1% tax on sales
of food for human consumption | ||
which is to be consumed off the premises
where it is sold | ||
(other than alcoholic beverages, soft drinks and food
which has | ||
been prepared for immediate consumption) and prescription and
| ||
nonprescription medicines, drugs, medical appliances and | ||
insulin, urine
testing materials, syringes and needles used by | ||
diabetics. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the State and Local Sales Tax Reform Fund 20% of the | ||
net revenue realized
for the preceding month from the 6.25% | ||
general rate on transfers of
tangible personal property, other | ||
than tangible personal property which is
purchased outside | ||
Illinois at retail from a retailer and which is titled or
| ||
registered by an agency of this State's government. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
State and Local Sales Tax Reform Fund 100% of the | ||
net revenue realized for the
preceding
month from the 1.25% | ||
rate on the selling price of motor fuel and gasohol. | ||
Beginning October 1, 2009, each month the Department shall | ||
pay into the Capital Projects Fund an amount that is equal to | ||
an amount estimated by the Department to represent 80% of the | ||
net revenue realized for the preceding month from the sale of | ||
candy, grooming and hygiene products, and soft drinks that had | ||
been taxed at a rate of 1% prior to September 1, 2009 but that |
are now taxed at 6.25%. | ||
Beginning July 1, 2013, each month the Department shall pay | ||
into the Underground Storage Tank Fund from the proceeds | ||
collected under this Act, the Use Tax Act, the Service | ||
Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||
amount equal to the average monthly deficit in the Underground | ||
Storage Tank Fund during the prior year, as certified annually | ||
by the Illinois Environmental Protection Agency, but the total | ||
payment into the Underground Storage Tank Fund under this Act, | ||
the Use Tax Act, the Service Occupation Tax Act, and the | ||
Retailers' Occupation Tax Act shall not exceed $18,000,000 in | ||
any State fiscal year. As used in this paragraph, the "average | ||
monthly deficit" shall be equal to the difference between the | ||
average monthly claims for payment by the fund and the average | ||
monthly revenues deposited into the fund, excluding payments | ||
made pursuant to this paragraph. | ||
Beginning July 1, 2015, of the remainder of the moneys | ||
received by the Department under the Use Tax Act, this Act, the | ||
Service Occupation Tax Act, and the Retailers' Occupation Tax | ||
Act, each month the Department shall deposit $500,000 into the | ||
State Crime Laboratory Fund. | ||
Of the remainder of the moneys received by the Department | ||
pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||
Build
Illinois Fund and (b) prior to July 1, 1989, 2.2% and on | ||
and after July 1,
1989, 3.8% thereof shall be paid into the | ||
Build Illinois Fund; provided,
however, that if in any fiscal |
year the sum of (1) the aggregate of 2.2% or
3.8%, as the case | ||
may be, of the moneys received by the Department and
required | ||
to be paid into the Build Illinois Fund pursuant to Section 3 | ||
of
the Retailers' Occupation Tax Act, Section 9 of the Use Tax | ||
Act, Section 9
of the Service Use Tax Act, and Section 9 of the | ||
Service Occupation Tax
Act, such Acts being hereinafter called | ||
the "Tax Acts" and such aggregate
of 2.2% or 3.8%, as the case | ||
may be, of moneys being hereinafter called the
"Tax Act | ||
Amount", and (2) the amount transferred to the Build Illinois | ||
Fund
from the State and Local Sales Tax Reform Fund shall be | ||
less than the
Annual Specified Amount (as defined in Section 3 | ||
of the Retailers'
Occupation Tax Act), an amount equal to the | ||
difference shall be immediately
paid into the Build Illinois | ||
Fund from other moneys received by the
Department pursuant to | ||
the Tax Acts; and further provided, that if on the
last | ||
business day of any month the sum of (1) the Tax Act Amount | ||
required
to be deposited into the Build Illinois Bond Account | ||
in the Build Illinois
Fund during such month and (2) the amount | ||
transferred during such month to
the Build Illinois Fund from | ||
the State and Local Sales Tax Reform Fund
shall have been less | ||
than 1/12 of the Annual Specified Amount, an amount
equal to | ||
the difference shall be immediately paid into the Build | ||
Illinois
Fund from other moneys received by the Department | ||
pursuant to the Tax Acts;
and, further provided, that in no | ||
event shall the payments required under
the preceding proviso | ||
result in aggregate payments into the Build Illinois
Fund |
pursuant to this clause (b) for any fiscal year in excess of | ||
the
greater of (i) the Tax Act Amount or (ii) the Annual | ||
Specified Amount for
such fiscal year; and, further provided, | ||
that the amounts payable into the
Build Illinois Fund under | ||
this clause (b) shall be payable only until such
time as the | ||
aggregate amount on deposit under each trust indenture securing
| ||
Bonds issued and outstanding pursuant to the Build Illinois | ||
Bond Act is
sufficient, taking into account any future | ||
investment income, to fully
provide, in accordance with such | ||
indenture, for the defeasance of or the
payment of the | ||
principal of, premium, if any, and interest on the Bonds
| ||
secured by such indenture and on any Bonds expected to be | ||
issued thereafter
and all fees and costs payable with respect | ||
thereto, all as certified by
the Director of the
Bureau of the | ||
Budget (now Governor's Office of Management and Budget). If
on | ||
the last business day of
any month in which Bonds are | ||
outstanding pursuant to the Build Illinois
Bond Act, the | ||
aggregate of the moneys deposited in the Build Illinois Bond
| ||
Account in the Build Illinois Fund in such month shall be less | ||
than the
amount required to be transferred in such month from | ||
the Build Illinois
Bond Account to the Build Illinois Bond | ||
Retirement and Interest Fund
pursuant to Section 13 of the | ||
Build Illinois Bond Act, an amount equal to
such deficiency | ||
shall be immediately paid from other moneys received by the
| ||
Department pursuant to the Tax Acts to the Build Illinois Fund; | ||
provided,
however, that any amounts paid to the Build Illinois |
Fund in any fiscal
year pursuant to this sentence shall be | |||||||||||||||||
deemed to constitute payments
pursuant to clause (b) of the | |||||||||||||||||
preceding sentence and shall reduce the
amount otherwise | |||||||||||||||||
payable for such fiscal year pursuant to clause (b) of the
| |||||||||||||||||
preceding sentence. The moneys received by the Department | |||||||||||||||||
pursuant to this
Act and required to be deposited into the | |||||||||||||||||
Build Illinois Fund are subject
to the pledge, claim and charge | |||||||||||||||||
set forth in Section 12 of the Build Illinois
Bond Act. | |||||||||||||||||
Subject to payment of amounts into the Build Illinois Fund | |||||||||||||||||
as provided in
the preceding paragraph or in any amendment | |||||||||||||||||
thereto hereafter enacted, the
following specified monthly | |||||||||||||||||
installment of the amount requested in the
certificate of the | |||||||||||||||||
Chairman of the Metropolitan Pier and Exposition
Authority | |||||||||||||||||
provided under Section 8.25f of the State Finance Act, but not | |||||||||||||||||
in
excess of the sums designated as "Total Deposit", shall be | |||||||||||||||||
deposited in the
aggregate from collections under Section 9 of | |||||||||||||||||
the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | |||||||||||||||||
9 of the Service Occupation Tax Act, and
Section 3 of the | |||||||||||||||||
Retailers' Occupation Tax Act into the McCormick Place
| |||||||||||||||||
Expansion Project Fund in the specified fiscal years. | |||||||||||||||||
|
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
year thereafter,
one-eighth of the amount requested in the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
certificate of the Chairman of
the Metropolitan Pier and | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Exposition Authority for that fiscal year, less
the amount | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
deposited into the McCormick Place Expansion Project Fund by | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
the
State Treasurer in the respective month under subsection | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(g) of Section 13
of the Metropolitan Pier and Exposition | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Authority Act, plus cumulative
deficiencies in the deposits |
required under this Section for previous
months and years, | ||
shall be deposited into the McCormick Place Expansion
Project | ||
Fund, until the full amount requested for the fiscal year, but | ||
not
in excess of the amount specified above as "Total Deposit", | ||
has been deposited. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund
pursuant to the | ||
preceding paragraphs or in any amendments thereto hereafter
| ||
enacted, beginning July 1, 1993 and ending on September 30, | ||
2013, the Department shall each month pay into the
Illinois Tax | ||
Increment Fund 0.27% of 80% of the net revenue realized for the
| ||
preceding month from the 6.25% general rate on the selling | ||
price of tangible
personal property. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs or
in any
amendments thereto hereafter | ||
enacted, beginning with the receipt of the first
report of | ||
taxes paid by an eligible business and continuing for a 25-year
| ||
period, the Department shall each month pay into the Energy | ||
Infrastructure
Fund 80% of the net revenue realized from the | ||
6.25% general rate on the
selling price of Illinois-mined coal | ||
that was sold to an eligible business.
For purposes of this | ||
paragraph, the term "eligible business" means a new
electric | ||
generating facility certified pursuant to Section 605-332 of | ||
the
Department of Commerce and
Economic Opportunity Law of the | ||
Civil Administrative
Code of Illinois. |
Subject to payment of amounts into the Build Illinois Fund, | ||
the McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, and the Energy Infrastructure Fund pursuant to | ||
the preceding paragraphs or in any amendments to this Section | ||
hereafter enacted, beginning on the first day of the first | ||
calendar month to occur on or after the effective date of this | ||
amendatory Act of the 98th General Assembly, each month, from | ||
the collections made under Section 9 of the Use Tax Act, | ||
Section 9 of the Service Use Tax Act, Section 9 of the Service | ||
Occupation Tax Act, and Section 3 of the Retailers' Occupation | ||
Tax Act, the Department shall pay into the Tax Compliance and | ||
Administration Fund, to be used, subject to appropriation, to | ||
fund additional auditors and compliance personnel at the | ||
Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||
the cash receipts collected during the preceding fiscal year by | ||
the Audit Bureau of the Department under the Use Tax Act, the | ||
Service Use Tax Act, the Service Occupation Tax Act, the | ||
Retailers' Occupation Tax Act, and associated local occupation | ||
and use taxes administered by the Department. | ||
Of the remainder of the moneys received by the Department | ||
pursuant to this
Act, 75% thereof shall be paid into the | ||
General Revenue Fund of the State Treasury and 25% shall be | ||
reserved in a special account and used only for the transfer to | ||
the Common School Fund as part of the monthly transfer from the | ||
General Revenue Fund in accordance with Section 8a of the State | ||
Finance Act. |
As soon as possible after the first day of each month, upon | ||
certification
of the Department of Revenue, the Comptroller | ||
shall order transferred and
the Treasurer shall transfer from | ||
the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||
equal to 1.7% of 80% of the net revenue realized
under this Act | ||
for the second preceding month.
Beginning April 1, 2000, this | ||
transfer is no longer required
and shall not be made. | ||
Net revenue realized for a month shall be the revenue | ||
collected by the State
pursuant to this Act, less the amount | ||
paid out during that month as refunds
to taxpayers for | ||
overpayment of liability. | ||
(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13; | ||
98-298, eff. 8-9-13; 98-496, eff. 1-1-14; 98-756, eff. 7-16-14; | ||
98-1098, eff. 8-26-14.)
| ||
Section 20-128. The Service Occupation Tax Act is amended | ||
by changing Section 9 as follows:
| ||
(35 ILCS 115/9) (from Ch. 120, par. 439.109) | ||
Sec. 9. Each serviceman required or authorized to collect | ||
the tax
herein imposed shall pay to the Department the amount | ||
of such tax at the
time when he is required to file his return | ||
for the period during which
such tax was collectible, less a | ||
discount of 2.1% prior to
January 1, 1990, and 1.75% on and | ||
after January 1, 1990, or
$5 per calendar year, whichever is | ||
greater, which is allowed to reimburse
the serviceman for |
expenses incurred in collecting the tax, keeping
records, | ||
preparing and filing returns, remitting the tax and supplying | ||
data
to the Department on request. The Department may disallow | ||
the discount for servicemen whose certificate of registration | ||
is revoked at the time the return is filed, but only if the | ||
Department's decision to revoke the certificate of | ||
registration has become final. | ||
Where such tangible personal property is sold under a | ||
conditional
sales contract, or under any other form of sale | ||
wherein the payment of
the principal sum, or a part thereof, is | ||
extended beyond the close of
the period for which the return is | ||
filed, the serviceman, in collecting
the tax may collect, for | ||
each tax return period, only the tax applicable
to the part of | ||
the selling price actually received during such tax return
| ||
period. | ||
Except as provided hereinafter in this Section, on or | ||
before the twentieth
day of each calendar month, such | ||
serviceman shall file a
return for the preceding calendar month | ||
in accordance with reasonable
rules and regulations to be | ||
promulgated by the Department of Revenue.
Such return shall be | ||
filed on a form prescribed by the Department and
shall contain | ||
such information as the Department may reasonably require. | ||
The Department may require returns to be filed on a | ||
quarterly basis.
If so required, a return for each calendar | ||
quarter shall be filed on or
before the twentieth day of the | ||
calendar month following the end of such
calendar quarter. The |
taxpayer shall also file a return with the
Department for each | ||
of the first two months of each calendar quarter, on or
before | ||
the twentieth day of the following calendar month, stating: | ||
1. The name of the seller; | ||
2. The address of the principal place of business from | ||
which he engages
in business as a serviceman in this State; | ||
3. The total amount of taxable receipts received by him | ||
during the
preceding calendar month, including receipts | ||
from charge and time sales,
but less all deductions allowed | ||
by law; | ||
4. The amount of credit provided in Section 2d of this | ||
Act; | ||
5. The amount of tax due; | ||
5-5. The signature of the taxpayer; and | ||
6. Such other reasonable information as the Department | ||
may
require. | ||
If a taxpayer fails to sign a return within 30 days after | ||
the proper notice
and demand for signature by the Department, | ||
the return shall be considered
valid and any amount shown to be | ||
due on the return shall be deemed assessed. | ||
Prior to October 1, 2003, and on and after September 1, | ||
2004 a serviceman may accept a Manufacturer's
Purchase Credit | ||
certification
from a purchaser in satisfaction
of Service Use | ||
Tax as provided in Section 3-70 of the
Service Use Tax Act if | ||
the purchaser provides
the
appropriate
documentation as | ||
required by Section 3-70 of the Service Use Tax Act.
A |
Manufacturer's Purchase Credit certification, accepted prior | ||
to October 1,
2003 or on or after September 1, 2004 by a | ||
serviceman as
provided in Section 3-70 of the Service Use Tax | ||
Act, may be used by that
serviceman to satisfy Service | ||
Occupation Tax liability in the amount claimed in
the | ||
certification, not to exceed 6.25% of the receipts subject to | ||
tax from a
qualifying purchase. A Manufacturer's Purchase | ||
Credit reported on any
original or amended return
filed under
| ||
this Act after October 20, 2003 for reporting periods prior to | ||
September 1, 2004 shall be disallowed. Manufacturer's Purchase | ||
Credit reported on annual returns due on or after January 1, | ||
2005 will be disallowed for periods prior to September 1, 2004.
| ||
No Manufacturer's
Purchase Credit may be used after September | ||
30, 2003 through August 31, 2004 to
satisfy any
tax liability | ||
imposed under this Act, including any audit liability. | ||
If the serviceman's average monthly tax liability to
the | ||
Department does not exceed $200, the Department may authorize | ||
his
returns to be filed on a quarter annual basis, with the | ||
return for
January, February and March of a given year being | ||
due by April 20 of
such year; with the return for April, May | ||
and June of a given year being
due by July 20 of such year; with | ||
the return for July, August and
September of a given year being | ||
due by October 20 of such year, and with
the return for | ||
October, November and December of a given year being due
by | ||
January 20 of the following year. | ||
If the serviceman's average monthly tax liability to
the |
Department does not exceed $50, the Department may authorize | ||
his
returns to be filed on an annual basis, with the return for | ||
a given year
being due by January 20 of the following year. | ||
Such quarter annual and annual returns, as to form and | ||
substance,
shall be subject to the same requirements as monthly | ||
returns. | ||
Notwithstanding any other provision in this Act concerning | ||
the time within
which a serviceman may file his return, in the | ||
case of any serviceman who
ceases to engage in a kind of | ||
business which makes him responsible for filing
returns under | ||
this Act, such serviceman shall file a final return under this
| ||
Act with the Department not more than 1 month after | ||
discontinuing such
business. | ||
Beginning October 1, 1993, a taxpayer who has an average | ||
monthly tax
liability of $150,000 or more shall make all | ||
payments required by rules of the
Department by electronic | ||
funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||
an average monthly tax liability of $100,000 or more shall make | ||
all
payments required by rules of the Department by electronic | ||
funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||
an average monthly tax liability
of $50,000 or more shall make | ||
all payments required by rules of the Department
by electronic | ||
funds transfer. Beginning October 1, 2000, a taxpayer who has
| ||
an annual tax liability of $200,000 or more shall make all | ||
payments required by
rules of the Department by electronic | ||
funds transfer. The term "annual tax
liability" shall be the |
sum of the taxpayer's liabilities under this Act, and
under all | ||
other State and local occupation and use tax laws administered | ||
by the
Department, for the immediately preceding calendar year. | ||
The term "average
monthly tax liability" means
the sum of the | ||
taxpayer's liabilities under this Act, and under all other | ||
State
and local occupation and use tax laws administered by the | ||
Department, for the
immediately preceding calendar year | ||
divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||
a tax liability in the
amount set forth in subsection (b) of | ||
Section 2505-210 of the Department of
Revenue Law shall make | ||
all payments required by rules of the Department by
electronic | ||
funds transfer. | ||
Before August 1 of each year beginning in 1993, the | ||
Department shall
notify all taxpayers required to make payments | ||
by electronic funds transfer.
All taxpayers required to make | ||
payments by electronic funds transfer shall make
those payments | ||
for a minimum of one year beginning on October 1. | ||
Any taxpayer not required to make payments by electronic | ||
funds transfer may
make payments by electronic funds transfer | ||
with the
permission of the Department. | ||
All taxpayers required to make payment by electronic funds | ||
transfer and
any taxpayers authorized to voluntarily make | ||
payments by electronic funds
transfer shall make those payments | ||
in the manner authorized by the Department. | ||
The Department shall adopt such rules as are necessary to | ||
effectuate a
program of electronic funds transfer and the |
requirements of this Section. | ||
Where a serviceman collects the tax with respect to the | ||
selling price of
tangible personal property which he sells and | ||
the purchaser thereafter returns
such tangible personal | ||
property and the serviceman refunds the
selling price thereof | ||
to the purchaser, such serviceman shall also refund,
to the | ||
purchaser, the tax so collected from the purchaser. When
filing | ||
his return for the period in which he refunds such tax to the
| ||
purchaser, the serviceman may deduct the amount of the tax so | ||
refunded by
him to the purchaser from any other Service | ||
Occupation Tax, Service Use
Tax, Retailers' Occupation Tax or | ||
Use Tax which such serviceman may be
required to pay or remit | ||
to the Department, as shown by such return,
provided that the | ||
amount of the tax to be deducted shall previously have
been | ||
remitted to the Department by such serviceman. If the | ||
serviceman shall
not previously have remitted the amount of | ||
such tax to the Department,
he shall be entitled to no | ||
deduction hereunder upon refunding such tax
to the purchaser. | ||
If experience indicates such action to be practicable, the | ||
Department
may prescribe and furnish a combination or joint | ||
return which will
enable servicemen, who are required to file | ||
returns
hereunder and also under the Retailers' Occupation Tax | ||
Act, the Use
Tax Act or the Service Use Tax Act, to furnish all | ||
the return
information required by all said Acts on the one | ||
form. | ||
Where the serviceman has more than one business
registered |
with the Department under separate registrations hereunder,
| ||
such serviceman shall file separate returns for each
registered | ||
business. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the Local Government Tax Fund the revenue realized for | ||
the
preceding month from the 1% tax on sales of food for human | ||
consumption
which is to be consumed off the premises where it | ||
is sold (other than
alcoholic beverages, soft drinks and food | ||
which has been prepared for
immediate consumption) and | ||
prescription and nonprescription medicines,
drugs, medical | ||
appliances and insulin, urine testing materials, syringes
and | ||
needles used by diabetics. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the County and Mass Transit District Fund 4% of the | ||
revenue realized
for the preceding month from the 6.25% general | ||
rate. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
County and Mass Transit District Fund 20% of the | ||
net revenue realized for the
preceding month from the 1.25% | ||
rate on the selling price of motor fuel and
gasohol. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the Local Government Tax Fund 16% of the revenue | ||
realized for the
preceding month from the 6.25% general rate on | ||
transfers of
tangible personal property. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
Local Government Tax Fund 80% of the net revenue |
realized for the preceding
month from the 1.25% rate on the | ||
selling price of motor fuel and gasohol. | ||
Beginning October 1, 2009, each month the Department shall | ||
pay into the Capital Projects Fund an amount that is equal to | ||
an amount estimated by the Department to represent 80% of the | ||
net revenue realized for the preceding month from the sale of | ||
candy, grooming and hygiene products, and soft drinks that had | ||
been taxed at a rate of 1% prior to September 1, 2009 but that | ||
are now taxed at 6.25%. | ||
Beginning July 1, 2013, each month the Department shall pay | ||
into the Underground Storage Tank Fund from the proceeds | ||
collected under this Act, the Use Tax Act, the Service Use Tax | ||
Act, and the Retailers' Occupation Tax Act an amount equal to | ||
the average monthly deficit in the Underground Storage Tank | ||
Fund during the prior year, as certified annually by the | ||
Illinois Environmental Protection Agency, but the total | ||
payment into the Underground Storage Tank Fund under this Act, | ||
the Use Tax Act, the Service Use Tax Act, and the Retailers' | ||
Occupation Tax Act shall not exceed $18,000,000 in any State | ||
fiscal year. As used in this paragraph, the "average monthly | ||
deficit" shall be equal to the difference between the average | ||
monthly claims for payment by the fund and the average monthly | ||
revenues deposited into the fund, excluding payments made | ||
pursuant to this paragraph. | ||
Beginning July 1, 2015, of the remainder of the moneys | ||
received by the Department under the Use Tax Act, the Service |
Use Tax Act, this Act, and the Retailers' Occupation Tax Act, | ||
each month the Department shall deposit $500,000 into the State | ||
Crime Laboratory Fund. | ||
Of the remainder of the moneys received by the Department | ||
pursuant to
this Act, (a) 1.75% thereof shall be paid into the | ||
Build Illinois Fund and
(b) prior to July 1, 1989, 2.2% and on | ||
and after July 1, 1989, 3.8% thereof
shall be paid into the | ||
Build Illinois Fund; provided, however, that if in
any fiscal | ||
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
| ||
may be, of the moneys received by the Department and required | ||
to be paid
into the Build Illinois Fund pursuant to Section 3 | ||
of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax | ||
Act, Section 9 of the Service
Use Tax Act, and Section 9 of the | ||
Service Occupation Tax Act, such Acts
being hereinafter called | ||
the "Tax Acts" and such aggregate of 2.2% or 3.8%,
as the case | ||
may be, of moneys being hereinafter called the "Tax Act
| ||
Amount", and (2) the amount transferred to the Build Illinois | ||
Fund from the
State and Local Sales Tax Reform Fund shall be | ||
less than the Annual
Specified Amount (as defined in Section 3 | ||
of the Retailers' Occupation Tax
Act), an amount equal to the | ||
difference shall be immediately paid into the
Build Illinois | ||
Fund from other moneys received by the Department pursuant
to | ||
the Tax Acts; and further provided, that if on the last | ||
business day of
any month the sum of (1) the Tax Act Amount | ||
required to be deposited into
the Build Illinois Account in the | ||
Build Illinois Fund during such month and
(2) the amount |
transferred during such month to the Build Illinois Fund
from | ||
the State and Local Sales Tax Reform Fund shall have been less | ||
than
1/12 of the Annual Specified Amount, an amount equal to | ||
the difference
shall be immediately paid into the Build | ||
Illinois Fund from other moneys
received by the Department | ||
pursuant to the Tax Acts; and, further provided,
that in no | ||
event shall the payments required under the preceding proviso
| ||
result in aggregate payments into the Build Illinois Fund | ||
pursuant to this
clause (b) for any fiscal year in excess of | ||
the greater of (i) the Tax Act
Amount or (ii) the Annual | ||
Specified Amount for such fiscal year; and,
further provided, | ||
that the amounts payable into the Build Illinois Fund
under | ||
this clause (b) shall be payable only until such time as the
| ||
aggregate amount on deposit under each trust indenture securing | ||
Bonds
issued and outstanding pursuant to the Build Illinois | ||
Bond Act is
sufficient, taking into account any future | ||
investment income, to fully
provide, in accordance with such | ||
indenture, for the defeasance of or the
payment of the | ||
principal of, premium, if any, and interest on the Bonds
| ||
secured by such indenture and on any Bonds expected to be | ||
issued thereafter
and all fees and costs payable with respect | ||
thereto, all as certified by
the Director of the
Bureau of the | ||
Budget (now Governor's Office of Management and Budget). If
on | ||
the last business day of
any month in which Bonds are | ||
outstanding pursuant to the Build Illinois
Bond Act, the | ||
aggregate of the moneys deposited
in the Build Illinois Bond |
Account in the Build Illinois Fund in such month
shall be less | ||
than the amount required to be transferred in such month from
| ||
the Build Illinois Bond Account to the Build Illinois Bond | ||
Retirement and
Interest Fund pursuant to Section 13 of the | ||
Build Illinois Bond Act, an
amount equal to such deficiency | ||
shall be immediately paid
from other moneys received by the | ||
Department pursuant to the Tax Acts
to the Build Illinois Fund; | ||
provided, however, that any amounts paid to the
Build Illinois | ||
Fund in any fiscal year pursuant to this sentence shall be
| ||
deemed to constitute payments pursuant to clause (b) of the | ||
preceding
sentence and shall reduce the amount otherwise | ||
payable for such fiscal year
pursuant to clause (b) of the | ||
preceding sentence. The moneys received by
the Department | ||
pursuant to this Act and required to be deposited into the
| ||
Build Illinois Fund are subject to the pledge, claim and charge | ||
set forth
in Section 12 of the Build Illinois Bond Act. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
as provided in
the preceding paragraph or in any amendment | ||
thereto hereafter enacted, the
following specified monthly | ||
installment of the amount requested in the
certificate of the | ||
Chairman of the Metropolitan Pier and Exposition
Authority | ||
provided under Section 8.25f of the State Finance Act, but not | ||
in
excess of the sums designated as "Total Deposit", shall be | ||
deposited in the
aggregate from collections under Section 9 of | ||
the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||
9 of the Service Occupation Tax Act, and
Section 3 of the |
Retailers' Occupation Tax Act into the McCormick Place
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Expansion Project Fund in the specified fiscal years. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
|
Beginning July 20, 1993 and in each month of each fiscal | ||
year thereafter,
one-eighth of the amount requested in the | ||
certificate of the Chairman of
the Metropolitan Pier and | ||
Exposition Authority for that fiscal year, less
the amount | ||
deposited into the McCormick Place Expansion Project Fund by | ||
the
State Treasurer in the respective month under subsection | ||
(g) of Section 13
of the Metropolitan Pier and Exposition | ||
Authority Act, plus cumulative
deficiencies in the deposits | ||
required under this Section for previous
months and years, | ||
shall be deposited into the McCormick Place Expansion
Project | ||
Fund, until the full amount requested for the fiscal year, but | ||
not
in excess of the amount specified above as "Total Deposit", | ||
has been deposited. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick
Place Expansion Project Fund
pursuant to the | ||
preceding paragraphs or in any amendments thereto hereafter
| ||
enacted, beginning July 1, 1993 and ending on September 30, | ||
2013, the Department shall each month pay into the
Illinois Tax | ||
Increment Fund 0.27% of 80% of the net revenue realized for the
| ||
preceding month from the 6.25% general rate on the selling | ||
price of tangible
personal property. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs or in any
amendments thereto hereafter | ||
enacted, beginning with the receipt of the first
report of | ||
taxes paid by an eligible business and continuing for a 25-year
|
period, the Department shall each month pay into the Energy | ||
Infrastructure
Fund 80% of the net revenue realized from the | ||
6.25% general rate on the
selling price of Illinois-mined coal | ||
that was sold to an eligible business.
For purposes of this | ||
paragraph, the term "eligible business" means a new
electric | ||
generating facility certified pursuant to Section 605-332 of | ||
the
Department of Commerce and
Economic Opportunity Law of the | ||
Civil Administrative
Code of Illinois. | ||
Subject to payment of amounts into the Build Illinois Fund, | ||
the McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, and the Energy Infrastructure Fund pursuant to | ||
the preceding paragraphs or in any amendments to this Section | ||
hereafter enacted, beginning on the first day of the first | ||
calendar month to occur on or after the effective date of this | ||
amendatory Act of the 98th General Assembly, each month, from | ||
the collections made under Section 9 of the Use Tax Act, | ||
Section 9 of the Service Use Tax Act, Section 9 of the Service | ||
Occupation Tax Act, and Section 3 of the Retailers' Occupation | ||
Tax Act, the Department shall pay into the Tax Compliance and | ||
Administration Fund, to be used, subject to appropriation, to | ||
fund additional auditors and compliance personnel at the | ||
Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||
the cash receipts collected during the preceding fiscal year by | ||
the Audit Bureau of the Department under the Use Tax Act, the | ||
Service Use Tax Act, the Service Occupation Tax Act, the | ||
Retailers' Occupation Tax Act, and associated local occupation |
and use taxes administered by the Department. | ||
Of the remainder of the moneys received by the Department | ||
pursuant to this
Act, 75% shall be paid into the General | ||
Revenue Fund of the State Treasury and 25% shall be reserved in | ||
a special account and used only for the transfer to the Common | ||
School Fund as part of the monthly transfer from the General | ||
Revenue Fund in accordance with Section 8a of the State Finance | ||
Act. | ||
The Department may, upon separate written notice to a | ||
taxpayer,
require the taxpayer to prepare and file with the | ||
Department on a form
prescribed by the Department within not | ||
less than 60 days after receipt
of the notice an annual | ||
information return for the tax year specified in
the notice. | ||
Such annual return to the Department shall include a
statement | ||
of gross receipts as shown by the taxpayer's last Federal | ||
income
tax return. If the total receipts of the business as | ||
reported in the
Federal income tax return do not agree with the | ||
gross receipts reported to
the Department of Revenue for the | ||
same period, the taxpayer shall attach
to his annual return a | ||
schedule showing a reconciliation of the 2
amounts and the | ||
reasons for the difference. The taxpayer's annual
return to the | ||
Department shall also disclose the cost of goods sold by
the | ||
taxpayer during the year covered by such return, opening and | ||
closing
inventories of such goods for such year, cost of goods | ||
used from stock
or taken from stock and given away by the | ||
taxpayer during such year, pay
roll information of the |
taxpayer's business during such year and any
additional | ||
reasonable information which the Department deems would be
| ||
helpful in determining the accuracy of the monthly, quarterly | ||
or annual
returns filed by such taxpayer as hereinbefore | ||
provided for in this
Section. | ||
If the annual information return required by this Section | ||
is not
filed when and as required, the taxpayer shall be liable | ||
as follows: | ||
(i) Until January 1, 1994, the taxpayer shall be liable
| ||
for a penalty equal to 1/6 of 1% of the tax due from such | ||
taxpayer
under this Act during the period to be covered by | ||
the annual return
for each month or fraction of a month | ||
until such return is filed as
required, the penalty to be | ||
assessed and collected in the same manner
as any other | ||
penalty provided for in this Act. | ||
(ii) On and after January 1, 1994, the taxpayer shall | ||
be liable for a
penalty as described in Section 3-4 of the | ||
Uniform Penalty and Interest Act. | ||
The chief executive officer, proprietor, owner or highest | ||
ranking
manager shall sign the annual return to certify the | ||
accuracy of the
information contained therein. Any person who | ||
willfully signs the
annual return containing false or | ||
inaccurate information shall be guilty
of perjury and punished | ||
accordingly. The annual return form prescribed
by the | ||
Department shall include a warning that the person signing the
| ||
return may be liable for perjury. |
The foregoing portion of this Section concerning the filing | ||
of an
annual information return shall not apply to a serviceman | ||
who is not
required to file an income tax return with the | ||
United States Government. | ||
As soon as possible after the first day of each month, upon | ||
certification
of the Department of Revenue, the Comptroller | ||
shall order transferred and
the Treasurer shall transfer from | ||
the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||
equal to 1.7% of 80% of the net revenue realized
under this Act | ||
for the second preceding month.
Beginning April 1, 2000, this | ||
transfer is no longer required
and shall not be made. | ||
Net revenue realized for a month shall be the revenue | ||
collected by the State
pursuant to this Act, less the amount | ||
paid out during that month as
refunds to taxpayers for | ||
overpayment of liability. | ||
For greater simplicity of administration, it shall be | ||
permissible for
manufacturers, importers and wholesalers whose | ||
products are sold by numerous
servicemen in Illinois, and who | ||
wish to do so, to
assume the responsibility for accounting and | ||
paying to the Department
all tax accruing under this Act with | ||
respect to such sales, if the
servicemen who are affected do | ||
not make written objection to the
Department to this | ||
arrangement. | ||
(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13; | ||
98-298, eff. 8-9-13; 98-496, eff. 1-1-14; 98-756, eff. 7-16-14; | ||
98-1098, eff. 8-26-14.)
|
Section 20-129. The Retailers' Occupation Tax Act is | ||
amended by changing Section 3 as follows:
| ||
(35 ILCS 120/3) (from Ch. 120, par. 442)
| ||
Sec. 3. Except as provided in this Section, on or before | ||
the twentieth
day of each calendar month, every person engaged | ||
in the business of
selling tangible personal property at retail | ||
in this State during the
preceding calendar month shall file a | ||
return with the Department, stating: | ||
1. The name of the seller; | ||
2. His residence address and the address of his | ||
principal place of
business and the address of the | ||
principal place of business (if that is
a different | ||
address) from which he engages in the business of selling
| ||
tangible personal property at retail in this State; | ||
3. Total amount of receipts received by him during the | ||
preceding
calendar month or quarter, as the case may be, | ||
from sales of tangible
personal property, and from services | ||
furnished, by him during such
preceding calendar month or | ||
quarter; | ||
4. Total amount received by him during the preceding | ||
calendar month or
quarter on charge and time sales of | ||
tangible personal property, and from
services furnished, | ||
by him prior to the month or quarter for which the return
| ||
is filed; |
5. Deductions allowed by law; | ||
6. Gross receipts which were received by him during the | ||
preceding
calendar month or quarter and upon the basis of | ||
which the tax is imposed; | ||
7. The amount of credit provided in Section 2d of this | ||
Act; | ||
8. The amount of tax due; | ||
9. The signature of the taxpayer; and | ||
10. Such other reasonable information as the | ||
Department may require. | ||
If a taxpayer fails to sign a return within 30 days after | ||
the proper notice
and demand for signature by the Department, | ||
the return shall be considered
valid and any amount shown to be | ||
due on the return shall be deemed assessed. | ||
Each return shall be accompanied by the statement of | ||
prepaid tax issued
pursuant to Section 2e for which credit is | ||
claimed. | ||
Prior to October 1, 2003, and on and after September 1, | ||
2004 a retailer may accept a Manufacturer's Purchase
Credit
| ||
certification from a purchaser in satisfaction of Use Tax
as | ||
provided in Section 3-85 of the Use Tax Act if the purchaser | ||
provides the
appropriate documentation as required by Section | ||
3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
| ||
certification, accepted by a retailer prior to October 1, 2003 | ||
and on and after September 1, 2004 as provided
in
Section 3-85 | ||
of the Use Tax Act, may be used by that retailer to
satisfy |
Retailers' Occupation Tax liability in the amount claimed in
| ||
the certification, not to exceed 6.25% of the receipts
subject | ||
to tax from a qualifying purchase. A Manufacturer's Purchase | ||
Credit
reported on any original or amended return
filed under
| ||
this Act after October 20, 2003 for reporting periods prior to | ||
September 1, 2004 shall be disallowed. Manufacturer's | ||
Purchaser Credit reported on annual returns due on or after | ||
January 1, 2005 will be disallowed for periods prior to | ||
September 1, 2004. No Manufacturer's
Purchase Credit may be | ||
used after September 30, 2003 through August 31, 2004 to
| ||
satisfy any
tax liability imposed under this Act, including any | ||
audit liability. | ||
The Department may require returns to be filed on a | ||
quarterly basis.
If so required, a return for each calendar | ||
quarter shall be filed on or
before the twentieth day of the | ||
calendar month following the end of such
calendar quarter. The | ||
taxpayer shall also file a return with the
Department for each | ||
of the first two months of each calendar quarter, on or
before | ||
the twentieth day of the following calendar month, stating: | ||
1. The name of the seller; | ||
2. The address of the principal place of business from | ||
which he engages
in the business of selling tangible | ||
personal property at retail in this State; | ||
3. The total amount of taxable receipts received by him | ||
during the
preceding calendar month from sales of tangible | ||
personal property by him
during such preceding calendar |
month, including receipts from charge and
time sales, but | ||
less all deductions allowed by law; | ||
4. The amount of credit provided in Section 2d of this | ||
Act; | ||
5. The amount of tax due; and | ||
6. Such other reasonable information as the Department | ||
may
require. | ||
Beginning on October 1, 2003, any person who is not a | ||
licensed
distributor, importing distributor, or manufacturer, | ||
as defined in the Liquor
Control Act of 1934, but is engaged in | ||
the business of
selling, at retail, alcoholic liquor
shall file | ||
a statement with the Department of Revenue, in a format
and at | ||
a time prescribed by the Department, showing the total amount | ||
paid for
alcoholic liquor purchased during the preceding month | ||
and such other
information as is reasonably required by the | ||
Department.
The Department may adopt rules to require
that this | ||
statement be filed in an electronic or telephonic format. Such | ||
rules
may provide for exceptions from the filing requirements | ||
of this paragraph. For
the
purposes of this
paragraph, the term | ||
"alcoholic liquor" shall have the meaning prescribed in the
| ||
Liquor Control Act of 1934. | ||
Beginning on October 1, 2003, every distributor, importing | ||
distributor, and
manufacturer of alcoholic liquor as defined in | ||
the Liquor Control Act of 1934,
shall file a
statement with the | ||
Department of Revenue, no later than the 10th day of the
month | ||
for the
preceding month during which transactions occurred, by |
electronic means,
showing the
total amount of gross receipts | ||
from the sale of alcoholic liquor sold or
distributed during
| ||
the preceding month to purchasers; identifying the purchaser to | ||
whom it was
sold or
distributed; the purchaser's tax | ||
registration number; and such other
information
reasonably | ||
required by the Department. A distributor, importing | ||
distributor, or manufacturer of alcoholic liquor must | ||
personally deliver, mail, or provide by electronic means to | ||
each retailer listed on the monthly statement a report | ||
containing a cumulative total of that distributor's, importing | ||
distributor's, or manufacturer's total sales of alcoholic | ||
liquor to that retailer no later than the 10th day of the month | ||
for the preceding month during which the transaction occurred. | ||
The distributor, importing distributor, or manufacturer shall | ||
notify the retailer as to the method by which the distributor, | ||
importing distributor, or manufacturer will provide the sales | ||
information. If the retailer is unable to receive the sales | ||
information by electronic means, the distributor, importing | ||
distributor, or manufacturer shall furnish the sales | ||
information by personal delivery or by mail. For purposes of | ||
this paragraph, the term "electronic means" includes, but is | ||
not limited to, the use of a secure Internet website, e-mail, | ||
or facsimile. | ||
If a total amount of less than $1 is payable, refundable or | ||
creditable,
such amount shall be disregarded if it is less than | ||
50 cents and shall be
increased to $1 if it is 50 cents or more. |
Beginning October 1, 1993,
a taxpayer who has an average | ||
monthly tax liability of $150,000 or more shall
make all | ||
payments required by rules of the
Department by electronic | ||
funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||
an average monthly tax liability of $100,000 or more shall make | ||
all
payments required by rules of the Department by electronic | ||
funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||
an average monthly tax liability
of $50,000 or more shall make | ||
all
payments required by rules of the Department by electronic | ||
funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||
an annual tax liability of
$200,000 or more shall make all | ||
payments required by rules of the Department by
electronic | ||
funds transfer. The term "annual tax liability" shall be the | ||
sum of
the taxpayer's liabilities under this Act, and under all | ||
other State and local
occupation and use tax laws administered | ||
by the Department, for the immediately
preceding calendar year.
| ||
The term "average monthly tax liability" shall be the sum of | ||
the
taxpayer's liabilities under this
Act, and under all other | ||
State and local occupation and use tax
laws administered by the | ||
Department, for the immediately preceding calendar
year | ||
divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||
a tax liability in the
amount set forth in subsection (b) of | ||
Section 2505-210 of the Department of
Revenue Law shall make | ||
all payments required by rules of the Department by
electronic | ||
funds transfer. | ||
Before August 1 of each year beginning in 1993, the |
Department shall
notify all taxpayers required to make payments | ||
by electronic funds
transfer. All taxpayers
required to make | ||
payments by electronic funds transfer shall make those
payments | ||
for
a minimum of one year beginning on October 1. | ||
Any taxpayer not required to make payments by electronic | ||
funds transfer may
make payments by electronic funds transfer | ||
with
the permission of the Department. | ||
All taxpayers required to make payment by electronic funds | ||
transfer and
any taxpayers authorized to voluntarily make | ||
payments by electronic funds
transfer shall make those payments | ||
in the manner authorized by the Department. | ||
The Department shall adopt such rules as are necessary to | ||
effectuate a
program of electronic funds transfer and the | ||
requirements of this Section. | ||
Any amount which is required to be shown or reported on any | ||
return or
other document under this Act shall, if such amount | ||
is not a whole-dollar
amount, be increased to the nearest | ||
whole-dollar amount in any case where
the fractional part of a | ||
dollar is 50 cents or more, and decreased to the
nearest | ||
whole-dollar amount where the fractional part of a dollar is | ||
less
than 50 cents. | ||
If the retailer is otherwise required to file a monthly | ||
return and if the
retailer's average monthly tax liability to | ||
the Department does not exceed
$200, the Department may | ||
authorize his returns to be filed on a quarter
annual basis, | ||
with the return for January, February and March of a given
year |
being due by April 20 of such year; with the return for April, | ||
May and
June of a given year being due by July 20 of such year; | ||
with the return for
July, August and September of a given year | ||
being due by October 20 of such
year, and with the return for | ||
October, November and December of a given
year being due by | ||
January 20 of the following year. | ||
If the retailer is otherwise required to file a monthly or | ||
quarterly
return and if the retailer's average monthly tax | ||
liability with the
Department does not exceed $50, the | ||
Department may authorize his returns to
be filed on an annual | ||
basis, with the return for a given year being due by
January 20 | ||
of the following year. | ||
Such quarter annual and annual returns, as to form and | ||
substance,
shall be subject to the same requirements as monthly | ||
returns. | ||
Notwithstanding any other provision in this Act concerning | ||
the time
within which a retailer may file his return, in the | ||
case of any retailer
who ceases to engage in a kind of business | ||
which makes him responsible
for filing returns under this Act, | ||
such retailer shall file a final
return under this Act with the | ||
Department not more than one month after
discontinuing such | ||
business. | ||
Where the same person has more than one business registered | ||
with the
Department under separate registrations under this | ||
Act, such person may
not file each return that is due as a | ||
single return covering all such
registered businesses, but |
shall file separate returns for each such
registered business. | ||
In addition, with respect to motor vehicles, watercraft,
| ||
aircraft, and trailers that are required to be registered with | ||
an agency of
this State, every
retailer selling this kind of | ||
tangible personal property shall file,
with the Department, | ||
upon a form to be prescribed and supplied by the
Department, a | ||
separate return for each such item of tangible personal
| ||
property which the retailer sells, except that if, in the same
| ||
transaction, (i) a retailer of aircraft, watercraft, motor | ||
vehicles or
trailers transfers more than one aircraft, | ||
watercraft, motor
vehicle or trailer to another aircraft, | ||
watercraft, motor vehicle
retailer or trailer retailer for the | ||
purpose of resale
or (ii) a retailer of aircraft, watercraft, | ||
motor vehicles, or trailers
transfers more than one aircraft, | ||
watercraft, motor vehicle, or trailer to a
purchaser for use as | ||
a qualifying rolling stock as provided in Section 2-5 of
this | ||
Act, then
that seller may report the transfer of all aircraft,
| ||
watercraft, motor vehicles or trailers involved in that | ||
transaction to the
Department on the same uniform | ||
invoice-transaction reporting return form. For
purposes of | ||
this Section, "watercraft" means a Class 2, Class 3, or Class 4
| ||
watercraft as defined in Section 3-2 of the Boat Registration | ||
and Safety Act, a
personal watercraft, or any boat equipped | ||
with an inboard motor. | ||
Any retailer who sells only motor vehicles, watercraft,
| ||
aircraft, or trailers that are required to be registered with |
an agency of
this State, so that all
retailers' occupation tax | ||
liability is required to be reported, and is
reported, on such | ||
transaction reporting returns and who is not otherwise
required | ||
to file monthly or quarterly returns, need not file monthly or
| ||
quarterly returns. However, those retailers shall be required | ||
to
file returns on an annual basis. | ||
The transaction reporting return, in the case of motor | ||
vehicles
or trailers that are required to be registered with an | ||
agency of this
State, shall
be the same document as the Uniform | ||
Invoice referred to in Section 5-402
of The Illinois Vehicle | ||
Code and must show the name and address of the
seller; the name | ||
and address of the purchaser; the amount of the selling
price | ||
including the amount allowed by the retailer for traded-in
| ||
property, if any; the amount allowed by the retailer for the | ||
traded-in
tangible personal property, if any, to the extent to | ||
which Section 1 of
this Act allows an exemption for the value | ||
of traded-in property; the
balance payable after deducting such | ||
trade-in allowance from the total
selling price; the amount of | ||
tax due from the retailer with respect to
such transaction; the | ||
amount of tax collected from the purchaser by the
retailer on | ||
such transaction (or satisfactory evidence that such tax is
not | ||
due in that particular instance, if that is claimed to be the | ||
fact);
the place and date of the sale; a sufficient | ||
identification of the
property sold; such other information as | ||
is required in Section 5-402 of
The Illinois Vehicle Code, and | ||
such other information as the Department
may reasonably |
require. | ||
The transaction reporting return in the case of watercraft
| ||
or aircraft must show
the name and address of the seller; the | ||
name and address of the
purchaser; the amount of the selling | ||
price including the amount allowed
by the retailer for | ||
traded-in property, if any; the amount allowed by
the retailer | ||
for the traded-in tangible personal property, if any, to
the | ||
extent to which Section 1 of this Act allows an exemption for | ||
the
value of traded-in property; the balance payable after | ||
deducting such
trade-in allowance from the total selling price; | ||
the amount of tax due
from the retailer with respect to such | ||
transaction; the amount of tax
collected from the purchaser by | ||
the retailer on such transaction (or
satisfactory evidence that | ||
such tax is not due in that particular
instance, if that is | ||
claimed to be the fact); the place and date of the
sale, a | ||
sufficient identification of the property sold, and such other
| ||
information as the Department may reasonably require. | ||
Such transaction reporting return shall be filed not later | ||
than 20
days after the day of delivery of the item that is | ||
being sold, but may
be filed by the retailer at any time sooner | ||
than that if he chooses to
do so. The transaction reporting | ||
return and tax remittance or proof of
exemption from the | ||
Illinois use tax may be transmitted to the Department
by way of | ||
the State agency with which, or State officer with whom the
| ||
tangible personal property must be titled or registered (if | ||
titling or
registration is required) if the Department and such |
agency or State
officer determine that this procedure will | ||
expedite the processing of
applications for title or | ||
registration. | ||
With each such transaction reporting return, the retailer | ||
shall remit
the proper amount of tax due (or shall submit | ||
satisfactory evidence that
the sale is not taxable if that is | ||
the case), to the Department or its
agents, whereupon the | ||
Department shall issue, in the purchaser's name, a
use tax | ||
receipt (or a certificate of exemption if the Department is
| ||
satisfied that the particular sale is tax exempt) which such | ||
purchaser
may submit to the agency with which, or State officer | ||
with whom, he must
title or register the tangible personal | ||
property that is involved (if
titling or registration is | ||
required) in support of such purchaser's
application for an | ||
Illinois certificate or other evidence of title or
registration | ||
to such tangible personal property. | ||
No retailer's failure or refusal to remit tax under this | ||
Act
precludes a user, who has paid the proper tax to the | ||
retailer, from
obtaining his certificate of title or other | ||
evidence of title or
registration (if titling or registration | ||
is required) upon satisfying
the Department that such user has | ||
paid the proper tax (if tax is due) to
the retailer. The | ||
Department shall adopt appropriate rules to carry out
the | ||
mandate of this paragraph. | ||
If the user who would otherwise pay tax to the retailer | ||
wants the
transaction reporting return filed and the payment of |
the tax or proof
of exemption made to the Department before the | ||
retailer is willing to
take these actions and such user has not | ||
paid the tax to the retailer,
such user may certify to the fact | ||
of such delay by the retailer and may
(upon the Department | ||
being satisfied of the truth of such certification)
transmit | ||
the information required by the transaction reporting return
| ||
and the remittance for tax or proof of exemption directly to | ||
the
Department and obtain his tax receipt or exemption | ||
determination, in
which event the transaction reporting return | ||
and tax remittance (if a
tax payment was required) shall be | ||
credited by the Department to the
proper retailer's account | ||
with the Department, but without the 2.1% or 1.75%
discount | ||
provided for in this Section being allowed. When the user pays
| ||
the tax directly to the Department, he shall pay the tax in the | ||
same
amount and in the same form in which it would be remitted | ||
if the tax had
been remitted to the Department by the retailer. | ||
Refunds made by the seller during the preceding return | ||
period to
purchasers, on account of tangible personal property | ||
returned to the
seller, shall be allowed as a deduction under | ||
subdivision 5 of his monthly
or quarterly return, as the case | ||
may be, in case the
seller had theretofore included the | ||
receipts from the sale of such
tangible personal property in a | ||
return filed by him and had paid the tax
imposed by this Act | ||
with respect to such receipts. | ||
Where the seller is a corporation, the return filed on | ||
behalf of such
corporation shall be signed by the president, |
vice-president, secretary
or treasurer or by the properly | ||
accredited agent of such corporation. | ||
Where the seller is a limited liability company, the return | ||
filed on behalf
of the limited liability company shall be | ||
signed by a manager, member, or
properly accredited agent of | ||
the limited liability company. | ||
Except as provided in this Section, the retailer filing the | ||
return
under this Section shall, at the time of filing such | ||
return, pay to the
Department the amount of tax imposed by this | ||
Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% | ||
on and after January 1, 1990, or $5 per
calendar year, | ||
whichever is greater, which is allowed to
reimburse the | ||
retailer for the expenses incurred in keeping records,
| ||
preparing and filing returns, remitting the tax and supplying | ||
data to
the Department on request. Any prepayment made pursuant | ||
to Section 2d
of this Act shall be included in the amount on | ||
which such
2.1% or 1.75% discount is computed. In the case of | ||
retailers who report
and pay the tax on a transaction by | ||
transaction basis, as provided in this
Section, such discount | ||
shall be taken with each such tax remittance
instead of when | ||
such retailer files his periodic return. The Department may | ||
disallow the discount for retailers whose certificate of | ||
registration is revoked at the time the return is filed, but | ||
only if the Department's decision to revoke the certificate of | ||
registration has become final. | ||
Before October 1, 2000, if the taxpayer's average monthly |
tax liability
to the Department
under this Act, the Use Tax | ||
Act, the Service Occupation Tax
Act, and the Service Use Tax | ||
Act, excluding any liability for prepaid sales
tax to be | ||
remitted in accordance with Section 2d of this Act, was
$10,000
| ||
or more during the preceding 4 complete calendar quarters, he | ||
shall file a
return with the Department each month by the 20th | ||
day of the month next
following the month during which such tax | ||
liability is incurred and shall
make payments to the Department | ||
on or before the 7th, 15th, 22nd and last
day of the month | ||
during which such liability is incurred.
On and after October | ||
1, 2000, if the taxpayer's average monthly tax liability
to the | ||
Department under this Act, the Use Tax Act, the Service | ||
Occupation Tax
Act, and the Service Use Tax Act, excluding any | ||
liability for prepaid sales tax
to be remitted in accordance | ||
with Section 2d of this Act, was $20,000 or more
during the | ||
preceding 4 complete calendar quarters, he shall file a return | ||
with
the Department each month by the 20th day of the month | ||
next following the month
during which such tax liability is | ||
incurred and shall make payment to the
Department on or before | ||
the 7th, 15th, 22nd and last day of the month during
which such | ||
liability is incurred.
If the month
during which such tax | ||
liability is incurred began prior to January 1, 1985,
each | ||
payment shall be in an amount equal to 1/4 of the taxpayer's | ||
actual
liability for the month or an amount set by the | ||
Department not to exceed
1/4 of the average monthly liability | ||
of the taxpayer to the Department for
the preceding 4 complete |
calendar quarters (excluding the month of highest
liability and | ||
the month of lowest liability in such 4 quarter period). If
the | ||
month during which such tax liability is incurred begins on or | ||
after
January 1, 1985 and prior to January 1, 1987, each | ||
payment shall be in an
amount equal to 22.5% of the taxpayer's | ||
actual liability for the month or
27.5% of the taxpayer's | ||
liability for the same calendar
month of the preceding year. If | ||
the month during which such tax
liability is incurred begins on | ||
or after January 1, 1987 and prior to
January 1, 1988, each | ||
payment shall be in an amount equal to 22.5% of the
taxpayer's | ||
actual liability for the month or 26.25% of the taxpayer's
| ||
liability for the same calendar month of the preceding year. If | ||
the month
during which such tax liability is incurred begins on | ||
or after January 1,
1988, and prior to January 1, 1989, or | ||
begins on or after January 1, 1996, each
payment shall be in an | ||
amount
equal to 22.5% of the taxpayer's actual liability for | ||
the month or 25% of
the taxpayer's liability for the same | ||
calendar month of the preceding year. If
the month during which | ||
such tax liability is incurred begins on or after
January 1, | ||
1989, and prior to January 1, 1996, each payment shall be in an
| ||
amount equal to 22.5% of the
taxpayer's actual liability for | ||
the month or 25% of the taxpayer's
liability for the same | ||
calendar month of the preceding year or 100% of the
taxpayer's | ||
actual liability for the quarter monthly reporting period. The
| ||
amount of such quarter monthly payments shall be credited | ||
against
the final tax liability of the taxpayer's return for |
that month. Before
October 1, 2000, once
applicable, the | ||
requirement of the making of quarter monthly payments to
the | ||
Department by taxpayers having an average monthly tax liability | ||
of
$10,000 or more as determined in the manner provided above
| ||
shall continue
until such taxpayer's average monthly liability | ||
to the Department during
the preceding 4 complete calendar | ||
quarters (excluding the month of highest
liability and the | ||
month of lowest liability) is less than
$9,000, or until
such | ||
taxpayer's average monthly liability to the Department as | ||
computed for
each calendar quarter of the 4 preceding complete | ||
calendar quarter period
is less than $10,000. However, if a | ||
taxpayer can show the
Department that
a substantial change in | ||
the taxpayer's business has occurred which causes
the taxpayer | ||
to anticipate that his average monthly tax liability for the
| ||
reasonably foreseeable future will fall below the $10,000 | ||
threshold
stated above, then
such taxpayer
may petition the | ||
Department for a change in such taxpayer's reporting
status. On | ||
and after October 1, 2000, once applicable, the requirement of
| ||
the making of quarter monthly payments to the Department by | ||
taxpayers having an
average monthly tax liability of $20,000 or | ||
more as determined in the manner
provided above shall continue | ||
until such taxpayer's average monthly liability
to the | ||
Department during the preceding 4 complete calendar quarters | ||
(excluding
the month of highest liability and the month of | ||
lowest liability) is less than
$19,000 or until such taxpayer's | ||
average monthly liability to the Department as
computed for |
each calendar quarter of the 4 preceding complete calendar | ||
quarter
period is less than $20,000. However, if a taxpayer can | ||
show the Department
that a substantial change in the taxpayer's | ||
business has occurred which causes
the taxpayer to anticipate | ||
that his average monthly tax liability for the
reasonably | ||
foreseeable future will fall below the $20,000 threshold stated
| ||
above, then such taxpayer may petition the Department for a | ||
change in such
taxpayer's reporting status. The Department | ||
shall change such taxpayer's
reporting status
unless it finds | ||
that such change is seasonal in nature and not likely to be
| ||
long term. If any such quarter monthly payment is not paid at | ||
the time or
in the amount required by this Section, then the | ||
taxpayer shall be liable for
penalties and interest on the | ||
difference
between the minimum amount due as a payment and the | ||
amount of such quarter
monthly payment actually and timely | ||
paid, except insofar as the
taxpayer has previously made | ||
payments for that month to the Department in
excess of the | ||
minimum payments previously due as provided in this Section.
| ||
The Department shall make reasonable rules and regulations to | ||
govern the
quarter monthly payment amount and quarter monthly | ||
payment dates for
taxpayers who file on other than a calendar | ||
monthly basis. | ||
The provisions of this paragraph apply before October 1, | ||
2001.
Without regard to whether a taxpayer is required to make | ||
quarter monthly
payments as specified above, any taxpayer who | ||
is required by Section 2d
of this Act to collect and remit |
prepaid taxes and has collected prepaid
taxes which average in | ||
excess of $25,000 per month during the preceding
2 complete | ||
calendar quarters, shall file a return with the Department as
| ||
required by Section 2f and shall make payments to the | ||
Department on or before
the 7th, 15th, 22nd and last day of the | ||
month during which such liability
is incurred. If the month | ||
during which such tax liability is incurred
began prior to the | ||
effective date of this amendatory Act of 1985, each
payment | ||
shall be in an amount not less than 22.5% of the taxpayer's | ||
actual
liability under Section 2d. If the month during which | ||
such tax liability
is incurred begins on or after January 1, | ||
1986, each payment shall be in an
amount equal to 22.5% of the | ||
taxpayer's actual liability for the month or
27.5% of the | ||
taxpayer's liability for the same calendar month of the
| ||
preceding calendar year. If the month during which such tax | ||
liability is
incurred begins on or after January 1, 1987, each | ||
payment shall be in an
amount equal to 22.5% of the taxpayer's | ||
actual liability for the month or
26.25% of the taxpayer's | ||
liability for the same calendar month of the
preceding year. | ||
The amount of such quarter monthly payments shall be
credited | ||
against the final tax liability of the taxpayer's return for | ||
that
month filed under this Section or Section 2f, as the case | ||
may be. Once
applicable, the requirement of the making of | ||
quarter monthly payments to
the Department pursuant to this | ||
paragraph shall continue until such
taxpayer's average monthly | ||
prepaid tax collections during the preceding 2
complete |
calendar quarters is $25,000 or less. If any such quarter | ||
monthly
payment is not paid at the time or in the amount | ||
required, the taxpayer
shall be liable for penalties and | ||
interest on such difference, except
insofar as the taxpayer has | ||
previously made payments for that month in
excess of the | ||
minimum payments previously due. | ||
The provisions of this paragraph apply on and after October | ||
1, 2001.
Without regard to whether a taxpayer is required to | ||
make quarter monthly
payments as specified above, any taxpayer | ||
who is required by Section 2d of this
Act to collect and remit | ||
prepaid taxes and has collected prepaid taxes that
average in | ||
excess of $20,000 per month during the preceding 4 complete | ||
calendar
quarters shall file a return with the Department as | ||
required by Section 2f
and shall make payments to the | ||
Department on or before the 7th, 15th, 22nd and
last day of the | ||
month during which the liability is incurred. Each payment
| ||
shall be in an amount equal to 22.5% of the taxpayer's actual | ||
liability for the
month or 25% of the taxpayer's liability for | ||
the same calendar month of the
preceding year. The amount of | ||
the quarter monthly payments shall be credited
against the | ||
final tax liability of the taxpayer's return for that month | ||
filed
under this Section or Section 2f, as the case may be. | ||
Once applicable, the
requirement of the making of quarter | ||
monthly payments to the Department
pursuant to this paragraph | ||
shall continue until the taxpayer's average monthly
prepaid tax | ||
collections during the preceding 4 complete calendar quarters
|
(excluding the month of highest liability and the month of | ||
lowest liability) is
less than $19,000 or until such taxpayer's | ||
average monthly liability to the
Department as computed for | ||
each calendar quarter of the 4 preceding complete
calendar | ||
quarters is less than $20,000. If any such quarter monthly | ||
payment is
not paid at the time or in the amount required, the | ||
taxpayer shall be liable
for penalties and interest on such | ||
difference, except insofar as the taxpayer
has previously made | ||
payments for that month in excess of the minimum payments
| ||
previously due. | ||
If any payment provided for in this Section exceeds
the | ||
taxpayer's liabilities under this Act, the Use Tax Act, the | ||
Service
Occupation Tax Act and the Service Use Tax Act, as | ||
shown on an original
monthly return, the Department shall, if | ||
requested by the taxpayer, issue to
the taxpayer a credit | ||
memorandum no later than 30 days after the date of
payment. The | ||
credit evidenced by such credit memorandum may
be assigned by | ||
the taxpayer to a similar taxpayer under this Act, the
Use Tax | ||
Act, the Service Occupation Tax Act or the Service Use Tax Act, | ||
in
accordance with reasonable rules and regulations to be | ||
prescribed by the
Department. If no such request is made, the | ||
taxpayer may credit such excess
payment against tax liability | ||
subsequently to be remitted to the Department
under this Act, | ||
the Use Tax Act, the Service Occupation Tax Act or the
Service | ||
Use Tax Act, in accordance with reasonable rules and | ||
regulations
prescribed by the Department. If the Department |
subsequently determined
that all or any part of the credit | ||
taken was not actually due to the
taxpayer, the taxpayer's 2.1% | ||
and 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% | ||
of the difference between the credit taken and that
actually | ||
due, and that taxpayer shall be liable for penalties and | ||
interest
on such difference. | ||
If a retailer of motor fuel is entitled to a credit under | ||
Section 2d of
this Act which exceeds the taxpayer's liability | ||
to the Department under
this Act for the month which the | ||
taxpayer is filing a return, the
Department shall issue the | ||
taxpayer a credit memorandum for the excess. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the Local Government Tax Fund, a special fund in the | ||
State treasury which
is hereby created, the net revenue | ||
realized for the preceding month from
the 1% tax on sales of | ||
food for human consumption which is to be consumed
off the | ||
premises where it is sold (other than alcoholic beverages, soft
| ||
drinks and food which has been prepared for immediate | ||
consumption) and
prescription and nonprescription medicines, | ||
drugs, medical appliances and
insulin, urine testing | ||
materials, syringes and needles used by diabetics. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the County and Mass Transit District Fund, a special | ||
fund in the State
treasury which is hereby created, 4% of the | ||
net revenue realized
for the preceding month from the 6.25% | ||
general rate. |
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
County and Mass Transit District Fund 20% of the | ||
net revenue realized for the
preceding month from the 1.25% | ||
rate on the selling price of motor fuel and
gasohol. Beginning | ||
September 1, 2010, each month the Department shall pay into the | ||
County and Mass Transit District Fund 20% of the net revenue | ||
realized for the preceding month from the 1.25% rate on the | ||
selling price of sales tax holiday items. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the Local Government Tax Fund 16% of the net revenue | ||
realized for the
preceding month from the 6.25% general rate on | ||
the selling price of
tangible personal property. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
Local Government Tax Fund 80% of the net revenue | ||
realized for the preceding
month from the 1.25% rate on the | ||
selling price of motor fuel and gasohol. Beginning September 1, | ||
2010, each month the Department shall pay into the Local | ||
Government Tax Fund 80% of the net revenue realized for the | ||
preceding month from the 1.25% rate on the selling price of | ||
sales tax holiday items. | ||
Beginning October 1, 2009, each month the Department shall | ||
pay into the Capital Projects Fund an amount that is equal to | ||
an amount estimated by the Department to represent 80% of the | ||
net revenue realized for the preceding month from the sale of | ||
candy, grooming and hygiene products, and soft drinks that had | ||
been taxed at a rate of 1% prior to September 1, 2009 but that |
are now taxed at 6.25%. | ||
Beginning July 1, 2011, each
month the Department shall pay | ||
into the Clean Air Act (CAA) Permit Fund 80% of the net revenue | ||
realized for the
preceding month from the 6.25% general rate on | ||
the selling price of sorbents used in Illinois in the process | ||
of sorbent injection as used to comply with the Environmental | ||
Protection Act or the federal Clean Air Act, but the total | ||
payment into the Clean Air Act (CAA) Permit Fund under this Act | ||
and the Use Tax Act shall not exceed $2,000,000 in any fiscal | ||
year. | ||
Beginning July 1, 2013, each month the Department shall pay | ||
into the Underground Storage Tank Fund from the proceeds | ||
collected under this Act, the Use Tax Act, the Service Use Tax | ||
Act, and the Service Occupation Tax Act an amount equal to the | ||
average monthly deficit in the Underground Storage Tank Fund | ||
during the prior year, as certified annually by the Illinois | ||
Environmental Protection Agency, but the total payment into the | ||
Underground Storage Tank Fund under this Act, the Use Tax Act, | ||
the Service Use Tax Act, and the Service Occupation Tax Act | ||
shall not exceed $18,000,000 in any State fiscal year. As used | ||
in this paragraph, the "average monthly deficit" shall be equal | ||
to the difference between the average monthly claims for | ||
payment by the fund and the average monthly revenues deposited | ||
into the fund, excluding payments made pursuant to this | ||
paragraph. | ||
Beginning July 1, 2015, of the remainder of the moneys |
received by the Department under the Use Tax Act, the Service | ||||||
Use Tax Act, the Service Occupation Tax Act, and this Act, each | ||||||
month the Department shall deposit $500,000 into the State | ||||||
Crime Laboratory Fund. | ||||||
Of the remainder of the moneys received by the Department | ||||||
pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||||||
Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on | ||||||
and after July 1, 1989,
3.8% thereof shall be paid into the | ||||||
Build Illinois Fund; provided, however,
that if in any fiscal | ||||||
year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case | ||||||
may be, of the moneys received by the Department and required | ||||||
to
be paid into the Build Illinois Fund pursuant to this Act, | ||||||
Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax | ||||||
Act, and Section 9 of the
Service Occupation Tax Act, such Acts | ||||||
being hereinafter called the "Tax
Acts" and such aggregate of | ||||||
2.2% or 3.8%, as the case may be, of moneys
being hereinafter | ||||||
called the "Tax Act Amount", and (2) the amount
transferred to | ||||||
the Build Illinois Fund from the State and Local Sales Tax
| ||||||
Reform Fund shall be less than the Annual Specified Amount (as | ||||||
hereinafter
defined), an amount equal to the difference shall | ||||||
be immediately paid into
the Build Illinois Fund from other | ||||||
moneys received by the Department
pursuant to the Tax Acts; the | ||||||
"Annual Specified Amount" means the amounts
specified below for | ||||||
fiscal years 1986 through 1993: | ||||||
|
| ||||||||||||||||
and means the Certified Annual Debt Service Requirement (as | ||||||||||||||||
defined in
Section 13 of the Build Illinois Bond Act) or the | ||||||||||||||||
Tax Act Amount, whichever
is greater, for fiscal year 1994 and | ||||||||||||||||
each fiscal year thereafter; and
further provided, that if on | ||||||||||||||||
the last business day of any month the sum of
(1) the Tax Act | ||||||||||||||||
Amount required to be deposited into the Build Illinois
Bond | ||||||||||||||||
Account in the Build Illinois Fund during such month and (2) | ||||||||||||||||
the
amount transferred to the Build Illinois Fund from the | ||||||||||||||||
State and Local
Sales Tax Reform Fund shall have been less than | ||||||||||||||||
1/12 of the Annual
Specified Amount, an amount equal to the | ||||||||||||||||
difference shall be immediately
paid into the Build Illinois | ||||||||||||||||
Fund from other moneys received by the
Department pursuant to | ||||||||||||||||
the Tax Acts; and, further provided, that in no
event shall the | ||||||||||||||||
payments required under the preceding proviso result in
| ||||||||||||||||
aggregate payments into the Build Illinois Fund pursuant to | ||||||||||||||||
this clause (b)
for any fiscal year in excess of the greater of | ||||||||||||||||
(i) the Tax Act Amount or
(ii) the Annual Specified Amount for | ||||||||||||||||
such fiscal year. The amounts payable
into the Build Illinois | ||||||||||||||||
Fund under clause (b) of the first sentence in this
paragraph |
shall be payable only until such time as the aggregate amount | ||
on
deposit under each trust indenture securing Bonds issued and | ||
outstanding
pursuant to the Build Illinois Bond Act is | ||
sufficient, taking into account
any future investment income, | ||
to fully provide, in accordance with such
indenture, for the | ||
defeasance of or the payment of the principal of,
premium, if | ||
any, and interest on the Bonds secured by such indenture and on
| ||
any Bonds expected to be issued thereafter and all fees and | ||
costs payable
with respect thereto, all as certified by the | ||
Director of the Bureau of the
Budget (now Governor's Office of | ||
Management and Budget). If on the last
business day of any | ||
month in which Bonds are
outstanding pursuant to the Build | ||
Illinois Bond Act, the aggregate of
moneys deposited in the | ||
Build Illinois Bond Account in the Build Illinois
Fund in such | ||
month shall be less than the amount required to be transferred
| ||
in such month from the Build Illinois Bond Account to the Build | ||
Illinois
Bond Retirement and Interest Fund pursuant to Section | ||
13 of the Build
Illinois Bond Act, an amount equal to such | ||
deficiency shall be immediately
paid from other moneys received | ||
by the Department pursuant to the Tax Acts
to the Build | ||
Illinois Fund; provided, however, that any amounts paid to the
| ||
Build Illinois Fund in any fiscal year pursuant to this | ||
sentence shall be
deemed to constitute payments pursuant to | ||
clause (b) of the first sentence
of this paragraph and shall | ||
reduce the amount otherwise payable for such
fiscal year | ||
pursuant to that clause (b). The moneys received by the
|
Department pursuant to this Act and required to be deposited | |||||||||||||||||||||||||||||
into the Build
Illinois Fund are subject to the pledge, claim | |||||||||||||||||||||||||||||
and charge set forth in
Section 12 of the Build Illinois Bond | |||||||||||||||||||||||||||||
Act. | |||||||||||||||||||||||||||||
Subject to payment of amounts into the Build Illinois Fund | |||||||||||||||||||||||||||||
as provided in
the preceding paragraph or in any amendment | |||||||||||||||||||||||||||||
thereto hereafter enacted, the
following specified monthly | |||||||||||||||||||||||||||||
installment of the amount requested in the
certificate of the | |||||||||||||||||||||||||||||
Chairman of the Metropolitan Pier and Exposition
Authority | |||||||||||||||||||||||||||||
provided under Section 8.25f of the State Finance Act, but not | |||||||||||||||||||||||||||||
in
excess of sums designated as "Total Deposit", shall be | |||||||||||||||||||||||||||||
deposited in the
aggregate from collections under Section 9 of | |||||||||||||||||||||||||||||
the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | |||||||||||||||||||||||||||||
9 of the Service Occupation Tax Act, and
Section 3 of the | |||||||||||||||||||||||||||||
Retailers' Occupation Tax Act into the McCormick Place
| |||||||||||||||||||||||||||||
Expansion Project Fund in the specified fiscal years. | |||||||||||||||||||||||||||||
|
|
| ||||||||||||||||||||||||||||||||||||||||||||
Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||||||||||||||||||||||||||||||||
year thereafter,
one-eighth of the amount requested in the | ||||||||||||||||||||||||||||||||||||||||||||
certificate of the Chairman of
the Metropolitan Pier and | ||||||||||||||||||||||||||||||||||||||||||||
Exposition Authority for that fiscal year, less
the amount | ||||||||||||||||||||||||||||||||||||||||||||
deposited into the McCormick Place Expansion Project Fund by | ||||||||||||||||||||||||||||||||||||||||||||
the
State Treasurer in the respective month under subsection | ||||||||||||||||||||||||||||||||||||||||||||
(g) of Section 13
of the Metropolitan Pier and Exposition | ||||||||||||||||||||||||||||||||||||||||||||
Authority Act, plus cumulative
deficiencies in the deposits | ||||||||||||||||||||||||||||||||||||||||||||
required under this Section for previous
months and years, | ||||||||||||||||||||||||||||||||||||||||||||
shall be deposited into the McCormick Place Expansion
Project | ||||||||||||||||||||||||||||||||||||||||||||
Fund, until the full amount requested for the fiscal year, but | ||||||||||||||||||||||||||||||||||||||||||||
not
in excess of the amount specified above as "Total Deposit", |
has been deposited. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs
or in any amendments
thereto hereafter | ||
enacted, beginning July 1, 1993 and ending on September 30, | ||
2013, the Department shall each
month pay into the Illinois Tax | ||
Increment Fund 0.27% of 80% of the net revenue
realized for the | ||
preceding month from the 6.25% general rate on the selling
| ||
price of tangible personal property. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs or in any
amendments thereto hereafter | ||
enacted, beginning with the receipt of the first
report of | ||
taxes paid by an eligible business and continuing for a 25-year
| ||
period, the Department shall each month pay into the Energy | ||
Infrastructure
Fund 80% of the net revenue realized from the | ||
6.25% general rate on the
selling price of Illinois-mined coal | ||
that was sold to an eligible business.
For purposes of this | ||
paragraph, the term "eligible business" means a new
electric | ||
generating facility certified pursuant to Section 605-332 of | ||
the
Department of Commerce and Economic Opportunity
Law of the | ||
Civil Administrative Code of Illinois. | ||
Subject to payment of amounts into the Build Illinois Fund, | ||
the McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, and the Energy Infrastructure Fund pursuant to | ||
the preceding paragraphs or in any amendments to this Section |
hereafter enacted, beginning on the first day of the first | ||
calendar month to occur on or after the effective date of this | ||
amendatory Act of the 98th General Assembly, each month, from | ||
the collections made under Section 9 of the Use Tax Act, | ||
Section 9 of the Service Use Tax Act, Section 9 of the Service | ||
Occupation Tax Act, and Section 3 of the Retailers' Occupation | ||
Tax Act, the Department shall pay into the Tax Compliance and | ||
Administration Fund, to be used, subject to appropriation, to | ||
fund additional auditors and compliance personnel at the | ||
Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||
the cash receipts collected during the preceding fiscal year by | ||
the Audit Bureau of the Department under the Use Tax Act, the | ||
Service Use Tax Act, the Service Occupation Tax Act, the | ||
Retailers' Occupation Tax Act, and associated local occupation | ||
and use taxes administered by the Department. | ||
Of the remainder of the moneys received by the Department | ||
pursuant to
this Act, 75% thereof shall be paid into the State | ||
Treasury and 25% shall
be reserved in a special account and | ||
used only for the transfer to the
Common School Fund as part of | ||
the monthly transfer from the General Revenue
Fund in | ||
accordance with Section 8a of the State Finance Act. | ||
The Department may, upon separate written notice to a | ||
taxpayer,
require the taxpayer to prepare and file with the | ||
Department on a form
prescribed by the Department within not | ||
less than 60 days after receipt
of the notice an annual | ||
information return for the tax year specified in
the notice. |
Such annual return to the Department shall include a
statement | ||
of gross receipts as shown by the retailer's last Federal | ||
income
tax return. If the total receipts of the business as | ||
reported in the
Federal income tax return do not agree with the | ||
gross receipts reported to
the Department of Revenue for the | ||
same period, the retailer shall attach
to his annual return a | ||
schedule showing a reconciliation of the 2
amounts and the | ||
reasons for the difference. The retailer's annual
return to the | ||
Department shall also disclose the cost of goods sold by
the | ||
retailer during the year covered by such return, opening and | ||
closing
inventories of such goods for such year, costs of goods | ||
used from stock
or taken from stock and given away by the | ||
retailer during such year,
payroll information of the | ||
retailer's business during such year and any
additional | ||
reasonable information which the Department deems would be
| ||
helpful in determining the accuracy of the monthly, quarterly | ||
or annual
returns filed by such retailer as provided for in | ||
this Section. | ||
If the annual information return required by this Section | ||
is not
filed when and as required, the taxpayer shall be liable | ||
as follows: | ||
(i) Until January 1, 1994, the taxpayer shall be liable
| ||
for a penalty equal to 1/6 of 1% of the tax due from such | ||
taxpayer under
this Act during the period to be covered by | ||
the annual return for each
month or fraction of a month | ||
until such return is filed as required, the
penalty to be |
assessed and collected in the same manner as any other
| ||
penalty provided for in this Act. | ||
(ii) On and after January 1, 1994, the taxpayer shall | ||
be
liable for a penalty as described in Section 3-4 of the | ||
Uniform Penalty and
Interest Act. | ||
The chief executive officer, proprietor, owner or highest | ||
ranking
manager shall sign the annual return to certify the | ||
accuracy of the
information contained therein. Any person who | ||
willfully signs the
annual return containing false or | ||
inaccurate information shall be guilty
of perjury and punished | ||
accordingly. The annual return form prescribed
by the | ||
Department shall include a warning that the person signing the
| ||
return may be liable for perjury. | ||
The provisions of this Section concerning the filing of an | ||
annual
information return do not apply to a retailer who is not | ||
required to
file an income tax return with the United States | ||
Government. | ||
As soon as possible after the first day of each month, upon | ||
certification
of the Department of Revenue, the Comptroller | ||
shall order transferred and
the Treasurer shall transfer from | ||
the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||
equal to 1.7% of 80% of the net revenue realized
under this Act | ||
for the second preceding
month.
Beginning April 1, 2000, this | ||
transfer is no longer required
and shall not be made. | ||
Net revenue realized for a month shall be the revenue | ||
collected by the
State pursuant to this Act, less the amount |
paid out during that month as
refunds to taxpayers for | ||
overpayment of liability. | ||
For greater simplicity of administration, manufacturers, | ||
importers
and wholesalers whose products are sold at retail in | ||
Illinois by
numerous retailers, and who wish to do so, may | ||
assume the responsibility
for accounting and paying to the | ||
Department all tax accruing under this
Act with respect to such | ||
sales, if the retailers who are affected do not
make written | ||
objection to the Department to this arrangement. | ||
Any person who promotes, organizes, provides retail | ||
selling space for
concessionaires or other types of sellers at | ||
the Illinois State Fair, DuQuoin
State Fair, county fairs, | ||
local fairs, art shows, flea markets and similar
exhibitions or | ||
events, including any transient merchant as defined by Section | ||
2
of the Transient Merchant Act of 1987, is required to file a | ||
report with the
Department providing the name of the merchant's | ||
business, the name of the
person or persons engaged in | ||
merchant's business, the permanent address and
Illinois | ||
Retailers Occupation Tax Registration Number of the merchant, | ||
the
dates and location of the event and other reasonable | ||
information that the
Department may require. The report must be | ||
filed not later than the 20th day
of the month next following | ||
the month during which the event with retail sales
was held. | ||
Any person who fails to file a report required by this Section
| ||
commits a business offense and is subject to a fine not to | ||
exceed $250. |
Any person engaged in the business of selling tangible | ||
personal
property at retail as a concessionaire or other type | ||
of seller at the
Illinois State Fair, county fairs, art shows, | ||
flea markets and similar
exhibitions or events, or any | ||
transient merchants, as defined by Section 2
of the Transient | ||
Merchant Act of 1987, may be required to make a daily report
of | ||
the amount of such sales to the Department and to make a daily | ||
payment of
the full amount of tax due. The Department shall | ||
impose this
requirement when it finds that there is a | ||
significant risk of loss of
revenue to the State at such an | ||
exhibition or event. Such a finding
shall be based on evidence | ||
that a substantial number of concessionaires
or other sellers | ||
who are not residents of Illinois will be engaging in
the | ||
business of selling tangible personal property at retail at the
| ||
exhibition or event, or other evidence of a significant risk of | ||
loss of revenue
to the State. The Department shall notify | ||
concessionaires and other sellers
affected by the imposition of | ||
this requirement. In the absence of
notification by the | ||
Department, the concessionaires and other sellers
shall file | ||
their returns as otherwise required in this Section. | ||
(Source: P.A. 97-95, eff. 7-12-11; 97-333, eff. 8-12-11; 98-24, | ||
eff. 6-19-13; 98-109, eff. 7-25-13; 98-496, eff. 1-1-14; | ||
98-756, eff. 7-16-14; 98-1098, eff. 8-26-14.)
| ||
Section 20-130. The Illinois Police Training Act is amended | ||
by changing Sections 6 and 7 and by adding Section 6.2 as |
follows:
| ||
(50 ILCS 705/6) (from Ch. 85, par. 506)
| ||
Sec. 6. Powers and duties of the Board; selection Selection | ||
and certification of schools. The Board shall select
and | ||
certify schools within the State of
Illinois for the purpose of | ||
providing basic training for probationary
police officers, | ||
probationary county corrections officers, and
court security | ||
officers and
of providing advanced or in-service training for | ||
permanent police officers
or permanent
county corrections | ||
officers, which schools may be either publicly or
privately | ||
owned and operated. In addition, the Board has the following
| ||
power and duties:
| ||
a. To require local governmental units to furnish such | ||
reports and
information as the Board deems necessary to | ||
fully implement this Act.
| ||
b. To establish appropriate mandatory minimum | ||
standards
relating to the training of probationary local | ||
law enforcement officers
or probationary county | ||
corrections officers , and in-service training of permanent | ||
police officers .
| ||
c. To provide appropriate certification to those | ||
probationary
officers who successfully complete the | ||
prescribed minimum standard basic
training course.
| ||
d. To review and approve annual training curriculum for | ||
county sheriffs.
|
e. To review and approve applicants to ensure that no | ||
applicant is admitted
to a certified academy unless the | ||
applicant is a person of good character
and has not been | ||
convicted of a felony offense, any of the
misdemeanors in | ||
Sections 11-1.50, 11-6, 11-9.1, 11-14, 11-17, 11-19, 12-2, | ||
12-15, 16-1,
17-1, 17-2, 28-3, 29-1, 31-1, 31-6, 31-7, | ||
32-4a, or 32-7 of the Criminal Code
of
1961 or the Criminal | ||
Code of 2012, subdivision (a)(1) or (a)(2)(C) of Section | ||
11-14.3 of the Criminal Code of 1961 or the Criminal Code | ||
of 2012, or subsection (a) of Section 17-32 of the Criminal | ||
Code of 1961 or the Criminal Code of 2012, or Section 5 or | ||
5.2 of the Cannabis Control Act, or a crime involving
moral
| ||
turpitude under the laws of this State or any other state | ||
which if
committed in this State would be punishable as a | ||
felony or a crime of
moral turpitude. The Board may appoint | ||
investigators who shall enforce
the duties conferred upon | ||
the Board by this Act.
| ||
(Source: P.A. 96-1551, eff. 7-1-11; 97-1150, eff. 1-25-13.)
| ||
(50 ILCS 705/6.2 new)
| ||
Sec. 6.2. Officer professional conduct database.
| ||
(a) All law enforcement agencies shall notify the Board of | ||
any final determination of willful violation of department or | ||
agency policy, official misconduct, or violation of law when:
| ||
(1) the officer is discharged or dismissed as a result | ||
of the violation; or
|
(2) the officer resigns during the course of an | ||
investigation and after the officer has been served notice | ||
that he or she is under investigation that is based on the | ||
commission of a Class 2 or greater felony.
| ||
The agency shall report to the Board within 30 days of a | ||
final decision of discharge or dismissal and final exhaustion | ||
of any appeal, or resignation, and shall provide information | ||
regarding the nature of the violation.
| ||
(b) Upon receiving notification from a law enforcement | ||
agency, the Board must notify the law enforcement officer of | ||
the report and his or her right to provide a statement | ||
regarding the reported violation. | ||
(c) The Board shall maintain a database readily available | ||
to any chief administrative officer, or his or her designee, of | ||
a law enforcement agency that shall show each reported | ||
instance, including the name of the officer, the nature of the | ||
violation, reason for the final decision of discharge or | ||
dismissal, and any statement provided by the officer.
| ||
(50 ILCS 705/7) (from Ch. 85, par. 507)
| ||
Sec. 7. Rules and standards for schools. The Board shall | ||
adopt rules and
minimum standards for such schools which shall | ||
include but not be limited to
the following:
| ||
a. The curriculum for probationary police officers which | ||
shall be
offered by all certified schools shall include but not | ||
be limited to
courses of procedural justice, arrest and use and |
control tactics , search and seizure, including temporary | ||
questioning, civil rights, human rights, human relations,
| ||
cultural competency
diversity , including implicit bias and | ||
racial and ethnic sensitivity,
criminal law, law of criminal | ||
procedure, constitutional and proper use of law enforcement | ||
authority, vehicle and traffic law including
uniform and | ||
non-discriminatory enforcement of the Illinois Vehicle Code,
| ||
traffic control and accident investigation, techniques of | ||
obtaining
physical evidence, court testimonies, statements, | ||
reports, firearms
training, training in the use of electronic | ||
control devices, including the psychological and physiological | ||
effects of the use of those devices on humans, first-aid | ||
(including cardiopulmonary resuscitation), handling of
| ||
juvenile offenders, recognition of
mental conditions , | ||
including, but not limited to, the disease of addiction, which | ||
require immediate assistance and methods to
safeguard and | ||
provide assistance to a person in need of mental
treatment, | ||
recognition of abuse, neglect, financial exploitation, and | ||
self-neglect of adults with disabilities and older adults, as | ||
defined in Section 2 of the Adult Protective Services Act, | ||
crimes against the elderly, law of evidence, the hazards of | ||
high-speed police vehicle
chases with an emphasis on | ||
alternatives to the high-speed chase, and
physical training. | ||
The curriculum shall include specific training in
techniques | ||
for immediate response to and investigation of cases of | ||
domestic
violence and of sexual assault of adults and children , |
including cultural perceptions and common myths of rape as well | ||
as interview techniques that are trauma informed, victim | ||
centered, and victim sensitive . The curriculum shall include
| ||
training in techniques designed to promote effective
| ||
communication at the initial contact with crime victims and | ||
ways to comprehensively
explain to victims and witnesses their | ||
rights under the Rights
of Crime Victims and Witnesses Act and | ||
the Crime
Victims Compensation Act. The curriculum shall also | ||
include a block of instruction aimed at identifying and | ||
interacting with persons with autism and other developmental or | ||
physical disabilities, reducing barriers to reporting crimes | ||
against persons with autism, and addressing the unique | ||
challenges presented by cases involving victims or witnesses | ||
with autism and other developmental disabilities. The | ||
curriculum for
permanent police officers shall include but not | ||
be limited to (1) refresher
and in-service training in any of | ||
the courses listed above in this
subparagraph, (2) advanced | ||
courses in any of the subjects listed above in
this | ||
subparagraph, (3) training for supervisory personnel, and (4)
| ||
specialized training in subjects and fields to be selected by | ||
the board. The training in the use of electronic control | ||
devices shall be conducted for probationary police officers, | ||
including University police officers.
| ||
b. Minimum courses of study, attendance requirements and | ||
equipment
requirements.
| ||
c. Minimum requirements for instructors.
|
d. Minimum basic training requirements, which a | ||
probationary police
officer must satisfactorily complete | ||
before being eligible for permanent
employment as a local law | ||
enforcement officer for a participating local
governmental | ||
agency. Those requirements shall include training in first aid
| ||
(including cardiopulmonary resuscitation).
| ||
e. Minimum basic training requirements, which a | ||
probationary county
corrections officer must satisfactorily | ||
complete before being eligible for
permanent employment as a | ||
county corrections officer for a participating
local | ||
governmental agency.
| ||
f. Minimum basic training requirements which a | ||
probationary court
security officer must satisfactorily | ||
complete before being eligible for
permanent employment as a | ||
court security officer for a participating local
governmental | ||
agency. The Board shall
establish those training requirements | ||
which it considers appropriate for court
security officers and | ||
shall certify schools to conduct that training.
| ||
A person hired to serve as a court security officer must | ||
obtain from the
Board a certificate (i) attesting to his or her | ||
successful completion of the
training course; (ii) attesting to | ||
his or her satisfactory
completion of a training program of | ||
similar content and number of hours that
has been found | ||
acceptable by the Board under the provisions of this Act; or
| ||
(iii) attesting to the Board's determination that the training
| ||
course is unnecessary because of the person's extensive prior |
law enforcement
experience.
| ||
Individuals who currently serve as court security officers | ||
shall be deemed
qualified to continue to serve in that capacity | ||
so long as they are certified
as provided by this Act within 24 | ||
months of the effective date of this
amendatory Act of 1996. | ||
Failure to be so certified, absent a waiver from the
Board, | ||
shall cause the officer to forfeit his or her position.
| ||
All individuals hired as court security officers on or | ||
after the effective
date of this amendatory Act of 1996 shall | ||
be certified within 12 months of the
date of their hire, unless | ||
a waiver has been obtained by the Board, or they
shall forfeit | ||
their positions.
| ||
The Sheriff's Merit Commission, if one exists, or the | ||
Sheriff's Office if
there is no Sheriff's Merit Commission, | ||
shall maintain a list of all
individuals who have filed | ||
applications to become court security officers and
who meet the | ||
eligibility requirements established under this Act. Either
| ||
the Sheriff's Merit Commission, or the Sheriff's Office if no | ||
Sheriff's Merit
Commission exists, shall establish a schedule | ||
of reasonable intervals for
verification of the applicants' | ||
qualifications under
this Act and as established by the Board.
| ||
g. Minimum in-service training requirements, which a | ||
police officer must satisfactorily complete every 3 years. | ||
Those requirements shall include constitutional and proper use | ||
of law enforcement authority, procedural justice, civil | ||
rights, human rights, and cultural competency. |
h. Minimum in-service training requirements, which a | ||
police officer must satisfactorily complete at least annually. | ||
Those requirements shall include law updates and use of force | ||
training which shall include scenario based training, or | ||
similar training approved by the Board. | ||
(Source: P.A. 97-815, eff. 1-1-13; 97-862, eff. 1-1-13; 98-49, | ||
eff. 7-1-13; 98-358, eff. 1-1-14; 98-463, eff. 8-16-13; 98-756, | ||
eff. 7-16-14.)
| ||
Section 20-135. The Law Enforcement Camera Grant Act is | ||
amended by changing Sections 5 and 10 and by adding Sections | ||
15, 20, and 25 as follows:
| ||
(50 ILCS 707/5)
| ||
Sec. 5. Definitions. As used in this Act: | ||
"Board" means the Illinois Law Enforcement Training | ||
Standards Board
created by the Illinois Police Training Act. | ||
"In-car video camera" means a video camera located in a law | ||
enforcement patrol vehicle. | ||
"In-car video camera recording equipment" means a video | ||
camera recording system located in a law enforcement patrol | ||
vehicle consisting of a camera assembly, recording mechanism, | ||
and an in-car video recording medium. | ||
"In uniform" means a law enforcement officer who is wearing | ||
any officially authorized uniform designated by a law | ||
enforcement agency, or a law enforcement officer who is visibly |
wearing articles of clothing, badge, tactical gear, gun belt, a | ||
patch, or other insignia indicating that he or she is a law | ||
enforcement officer acting in the course of his or her duties. | ||
"Law enforcement officer" or "officer" means any person | ||
employed by a
county, municipality or township as a policeman, | ||
peace officer or in some
like position involving the | ||
enforcement of the law and protection of the
public interest at | ||
the risk of that person's life. | ||
"Officer-worn body camera" means an electronic camera | ||
system for creating, generating, sending, receiving, storing, | ||
displaying, and processing audiovisual recordings that may be | ||
worn about the person of a law enforcement officer. | ||
"Recording" means the process of capturing data or | ||
information stored on a recording medium as required under this | ||
Act. | ||
"Recording medium" means any recording medium authorized | ||
by the Board for the retention and playback of recorded audio | ||
and video including, but not limited to, VHS, DVD, hard drive, | ||
cloud storage, solid state, digital, flash memory technology, | ||
or any other electronic medium.
| ||
(Source: P.A. 94-987, eff. 6-30-06.)
| ||
(50 ILCS 707/10)
| ||
Sec. 10. Law Enforcement Camera Grant Fund; creation, | ||
rules. | ||
(a) The Law Enforcement Camera Grant Fund is created as a |
special fund in the State treasury. From appropriations to the | ||
Board from the Fund, the Board must make grants to units of | ||
local government in Illinois for the purpose of (1) purchasing | ||
in-car installing video cameras for use in law enforcement | ||
vehicles , (2) purchasing officer-worn body cameras and | ||
associated technology for law enforcement officers, and (3) | ||
training for law enforcement officers in the operation of the | ||
cameras. | ||
Moneys received for the purposes of this Section, | ||
including, without limitation, fee receipts and gifts, grants, | ||
and awards from any public or private entity, must be deposited | ||
into the Fund. Any interest earned on moneys in the Fund must | ||
be deposited into the Fund. | ||
(b) The Board may set requirements for the distribution of | ||
grant moneys and determine which law enforcement agencies are | ||
eligible. | ||
(b-5) The Board shall consider compliance with the Uniform | ||
Crime Reporting Act as a factor in awarding grant moneys. | ||
(c) (Blank). The Board shall develop model rules to be | ||
adopted by law enforcement agencies that receive grants under | ||
this Section. The rules shall include the following | ||
requirements: | ||
(1) Cameras must be installed in the law enforcement | ||
vehicles. | ||
(2) Videotaping must provide audio of the officer when | ||
the officer is outside of the vehicle. |
(3) Camera access must be restricted to the supervisors | ||
of the officer in the vehicle. | ||
(4) Cameras must be turned on continuously throughout | ||
the officer's shift. | ||
(5) A copy of the videotape must be made available upon | ||
request to personnel of the law enforcement agency, the | ||
local State's Attorney, and any persons depicted in the | ||
video. Procedures for distribution of the videotape must | ||
include safeguards to protect the identities of | ||
individuals who are not a party to the requested stop. | ||
(6) Law enforcement agencies that receive moneys under | ||
this grant shall provide for storage of the tapes for a | ||
period of not less than 2 years. | ||
(d) (Blank). Any law enforcement agency receiving moneys | ||
under this Section must provide an annual report to the Board, | ||
the Governor, and the General Assembly, which will be due on | ||
May 1 of the year following the receipt of the grant and each | ||
May 1 thereafter during the period of the grant. The report | ||
shall include (i) the number of cameras received by the law | ||
enforcement agency, (ii) the number of cameras actually | ||
installed in law enforcement vehicles, (iii) a brief | ||
description of the review process used by supervisors within | ||
the law enforcement agency, (iv) a list of any criminal, | ||
traffic, ordinance, and civil cases where video recordings were | ||
used, including party names, case numbers, offenses charged, | ||
and disposition of the matter, (this item applies, but is not |
limited to, court proceedings, coroner's inquests, grand jury | ||
proceedings, and plea bargains), and (v) any other information | ||
relevant to the administration of the program. | ||
(e) (Blank). No applications for grant money under this | ||
Section shall be accepted before January 1, 2007 or after | ||
January 1, 2011.
| ||
(f) (Blank). Notwithstanding any other provision of law, in | ||
addition to any other transfers that may be provided by law, on | ||
July 1, 2012 only, or as soon thereafter as practical, the | ||
State Comptroller shall direct and the State Treasurer shall | ||
transfer any funds in excess of $1,000,000 held in the Law | ||
Enforcement Camera Grant Fund to the State Police Operations | ||
Assistance Fund. | ||
(g) (Blank). Notwithstanding any other provision of law, in | ||
addition to any other transfers that may be provided by law, on | ||
July 1, 2013 only, or as soon thereafter as practical, the | ||
State Comptroller shall direct and the State Treasurer shall | ||
transfer the sum of $2,000,000 from the Law Enforcement Camera | ||
Grant Fund to the Traffic and Criminal Conviction Surcharge | ||
Fund. | ||
(h) (Blank). Notwithstanding any other provision of law, in | ||
addition to any other transfers that may be provided by law, | ||
the State Comptroller shall direct and the State Treasurer | ||
shall transfer the sum of $2,000,000 from the Law Enforcement | ||
Camera Grant Fund to the Traffic and Criminal Conviction | ||
Surcharge Fund according to the schedule specified as follows: |
one-half of the specified amount shall be transferred on July | ||
1, 2014, or as soon thereafter as practical, and one-half of | ||
the specified amount shall be transferred on June 1, 2015, or | ||
as soon thereafter as practical. | ||
(Source: P.A. 97-732, eff. 6-30-12; 98-24, eff. 6-19-13; | ||
98-674, eff. 6-30-14.)
| ||
(50 ILCS 707/15 new) | ||
Sec. 15. Rules; in-car video camera grants. | ||
(a) The Board shall develop model rules for the use of | ||
in-car video cameras to be adopted by law enforcement agencies | ||
that receive grants under Section 10 of this Act. The rules | ||
shall include all of the following requirements: | ||
(1) Cameras must be installed in the law enforcement | ||
agency vehicles. | ||
(2) Video recording must provide audio of the officer | ||
when the officer is outside of the vehicle. | ||
(3) Camera access must be restricted to the supervisors | ||
of the officer in the vehicle. | ||
(4) Cameras must be turned on continuously throughout | ||
the officer's shift. | ||
(5) A copy of the video record must be made available | ||
upon request to personnel of the law enforcement agency, | ||
the local State's Attorney, and any persons depicted in the | ||
video. Procedures for distribution of the video record must | ||
include safeguards to protect the identities of |
individuals who are not a party to the requested stop. | ||
(6) Law enforcement agencies that receive moneys under | ||
this grant shall provide for storage of the video records | ||
for a period of not less than 2 years. | ||
(b) Each law enforcement agency receiving a grant for | ||
in-car video cameras under Section 10 of this Act must provide | ||
an annual report to the Board, the Governor, and the General | ||
Assembly on or before May 1 of the year following the receipt | ||
of the grant and by each May 1 thereafter during the period of | ||
the grant. The report shall include the following: | ||
(1) the number of cameras received by the law | ||
enforcement agency; | ||
(2) the number of cameras actually installed in law | ||
enforcement agency vehicles; | ||
(3) a brief description of the review process used by | ||
supervisors within the law enforcement agency; | ||
(4) a list of any criminal, traffic, ordinance, and | ||
civil cases in which in-car video recordings were used, | ||
including party names, case numbers, offenses charged, and | ||
disposition of the matter. Proceedings to which this | ||
paragraph (4) applies include, but are not limited to, | ||
court proceedings, coroner's inquests, grand jury | ||
proceedings, and plea bargains; and | ||
(5) any other information relevant to the | ||
administration of the program.
|
(50 ILCS 707/20 new) | ||
Sec. 20. Rules; officer body-worn camera grants. | ||
(a) The Board shall develop model rules for the use of | ||
officer body-worn cameras to be adopted by law enforcement | ||
agencies that receive grants under Section 10 of this Act. The | ||
rules shall comply with the Law Enforcement Officer-Worn Body | ||
Camera Act. | ||
(b) Each law enforcement agency receiving a grant for | ||
officer-worn body cameras under Section 10 of this Act must | ||
provide an annual report to the Board, the Governor, and the | ||
General Assembly on or before May 1 of the year following the | ||
receipt of the grant and by each May 1 thereafter during the | ||
period of the grant. The report shall include: | ||
(1) a brief overview of the makeup of the agency, | ||
including the number of officers utilizing officer-worn | ||
body cameras; | ||
(2) the number of officer-worn body cameras utilized by | ||
the law enforcement agency; | ||
(3) any technical issues with the equipment and how | ||
those issues were remedied; | ||
(4) a brief description of the review process used by | ||
supervisors within the law enforcement agency; | ||
(5) for each recording used in prosecutions of | ||
conservation, criminal, or traffic offenses or municipal | ||
ordinance violations: | ||
(A) the time, date, and location of the incident; |
and | ||
(B) the offenses charged and the date charges were | ||
filed; | ||
(6) for a recording used in a civil proceeding or | ||
internal affairs investigation: | ||
(A) the number of pending civil proceedings and | ||
internal investigations; | ||
(B) in resolved civil proceedings and pending | ||
investigations: | ||
(i) the nature of the complaint or | ||
allegations; | ||
(ii) the disposition, if known; and | ||
(iii) the date, time and location of the | ||
incident; and | ||
(7) any other information relevant to the | ||
administration of the program. | ||
(c) On or before July 30 of each year, the Board must | ||
analyze the law enforcement agency reports and provide an | ||
annual report to the General Assembly and the Governor.
| ||
(50 ILCS 707/25 new) | ||
Sec. 25. No fund sweep. Notwithstanding any other provision | ||
of law, moneys in the Law Enforcement Camera Grant Fund may not | ||
be appropriated, assigned, or transferred to another State | ||
fund.
|
Section 20-140. The Uniform Peace Officers' Disciplinary | ||
Act is amended by adding Section 8 as follows:
| ||
(50 ILCS 725/8 new) | ||
Sec. 8. Commission on Police Professionalism. | ||
(a) Recognizing the need to review performance standards | ||
governing the professionalism of law enforcement agencies and | ||
officers in the 21st century, the General Assembly hereby | ||
creates the Commission on Police Professionalism. | ||
(b) The Commission on Policing Standards and | ||
Professionalism shall be composed of the following members: | ||
(1) one member of the Senate appointed by the President | ||
of the Senate; | ||
(2) one member of the Senate appointed by the Senate | ||
Minority Leader; | ||
(3) one member of the House of Representatives | ||
appointed by the Speaker of the House of Representatives; | ||
(4) one member of the House of Representatives | ||
appointed by the House Minority Leader; | ||
(5) one active duty law enforcement officer who is a | ||
member of a certified collective bargaining unit appointed | ||
by the Governor; | ||
(6) one active duty law enforcement officer who is a | ||
member of a certified collective bargaining unit appointed | ||
by the President of the Senate; | ||
(7) one active duty law enforcement officer who is a |
member of a certified collective bargaining unit appointed | ||
by the Senate Minority Leader; | ||
(8) one active duty law enforcement officer who is a | ||
member of a certified collective bargaining unit appointed | ||
by the Speaker of the House of Representatives; | ||
(9) one active duty law enforcement officer who is a | ||
member of a certified collective bargaining unit appointed | ||
by the House Minority Leader; | ||
(10) the Director of State Police, or his or her | ||
designee; | ||
(11) the Executive Director of the Law Enforcement | ||
Training Standards Board, or his or her designee; | ||
(12) the Director of a statewide organization | ||
representing Illinois sheriffs; | ||
(13) the Director of a statewide organization | ||
representing Illinois chiefs of police; | ||
(14) the Director of a statewide fraternal | ||
organization representing sworn law enforcement officers | ||
in this State; | ||
(15) the Director of a benevolent association | ||
representing sworn police officers in this State; | ||
(16) the Director of a fraternal organization | ||
representing sworn law enforcement officers within the | ||
City of Chicago; and | ||
(17) the Director of a fraternal organization | ||
exclusively representing sworn Illinois State Police |
officers. | ||
(c)
The President of the Senate and the Speaker of the | ||
House of Representatives shall each appoint a joint chairperson | ||
to the Commission. The Law Enforcement Training Standards Board | ||
shall provide administrative support to the Commission. | ||
(d) The Commission shall meet regularly to review the | ||
current training and certification process for law enforcement | ||
officers, review the duties of the various types of law | ||
enforcement officers, including auxiliary officers, review the | ||
standards for the issuance of badges, shields, and other police | ||
and agency identification, and examine whether law enforcement | ||
officers should be licensed. For the purposes of this | ||
subsection (d), "badge" means an officer's department issued | ||
identification number associated with his or her position as a | ||
police officer with that Department. | ||
(e) The Commission shall submit a report of its findings | ||
and legislative recommendations to the General Assembly and | ||
Governor on or before January 31, 2016. | ||
(f) This Section is repealed on February 1, 2016.
| ||
Section 20-145. The Counties Code is amended by changing | ||
Section 3-9008 as follows:
| ||
(55 ILCS 5/3-9008) (from Ch. 34, par. 3-9008)
| ||
Sec. 3-9008. Appointment of attorney to perform duties. | ||
(a) (Blank). Whenever the State's attorney is sick or
|
absent, or unable to attend, or is interested in any cause or
| ||
proceeding, civil or criminal, which it is or may be his duty | ||
to
prosecute or defend, the court in which said cause or | ||
proceeding is
pending may appoint some competent attorney to | ||
prosecute or defend such
cause or proceeding, and the attorney | ||
so appointed shall have the same
power and authority in | ||
relation to such cause or proceeding as the State's
attorney | ||
would have had if present and
attending to the same. Prior to | ||
appointing a private attorney under this subsection (a), the | ||
court shall contact public agencies, including but not limited | ||
to the Office of Attorney General, Office of the State's | ||
Attorneys Appellate Prosecutor, and local State's Attorney's | ||
Offices throughout the State, to determine a public | ||
prosecutor's availability to serve as a special prosecutor at | ||
no cost to the county. | ||
(a-5) The court on its own motion, or an interested person | ||
in a cause or proceeding, civil or criminal, may file a | ||
petition alleging that the State's Attorney is sick, absent, or | ||
unable to fulfill his or her duties. The court shall consider | ||
the petition, any documents filed in response, and if | ||
necessary, grant a hearing to determine whether the State's | ||
Attorney is sick, absent, or otherwise unable to fulfill his or | ||
her duties. If the court finds that the State's Attorney is | ||
sick, absent, or otherwise unable to fulfill his or her duties, | ||
the court may appoint some competent attorney to prosecute or | ||
defend the cause or proceeding. |
(a-10) The court on its own motion, or an interested person | ||
in a cause or proceeding, civil or criminal, may file a | ||
petition alleging that the State's Attorney has an actual | ||
conflict of interest in the cause or proceeding. The court | ||
shall consider the petition, any documents filed in response, | ||
and if necessary, grant a hearing to determine whether the | ||
State's Attorney has an actual conflict of interest in the | ||
cause or proceeding. If the court finds that the petitioner has | ||
proven by sufficient facts and evidence that the State's | ||
Attorney has an actual conflict of interest in a specific case, | ||
the court may appoint some competent attorney to prosecute or | ||
defend the cause or proceeding. | ||
(a-15) Notwithstanding subsections (a-5) and (a-10) of | ||
this Section, the State's Attorney may file a petition to | ||
recuse himself or herself from a cause or proceeding for any | ||
other reason he or she deems appropriate and the court shall | ||
appoint a special prosecutor as provided in this Section. | ||
(a-20) Prior to appointing a private attorney under this | ||
Section, the court shall contact public agencies, including, | ||
but not limited to, the Office of Attorney General, Office of | ||
the State's Attorneys Appellate Prosecutor, or local State's | ||
Attorney's Offices throughout the State, to determine a public | ||
prosecutor's availability to serve as a special prosecutor at | ||
no cost to the county and shall appoint a public agency if they | ||
are able and willing to accept the appointment. An attorney so | ||
appointed shall have the same power and authority in relation |
to the cause or proceeding as the State's Attorney would have | ||
if present and attending to the cause or proceedings. | ||
(b) In case of a vacancy of more than one year
occurring in | ||
any county in the office of State's attorney, by death,
| ||
resignation or otherwise, and it becomes necessary for the | ||
transaction
of the public business, that some competent | ||
attorney act as State's
attorney in and for such county during | ||
the period between the time of
the occurrence of such vacancy | ||
and the election and qualification of a
State's attorney, as | ||
provided by law, the vacancy shall be filled upon
the written | ||
request of a majority of the circuit judges of the circuit
in | ||
which is located the county where such vacancy exists, by | ||
appointment
as provided in The Election Code of some competent | ||
attorney to perform
and discharge all the duties of a State's | ||
attorney in the said county,
such appointment and all authority | ||
thereunder to cease upon the election
and qualification of a | ||
State's attorney, as provided by law. Any
attorney appointed | ||
for any reason under this Section shall
possess all the powers | ||
and discharge all the
duties of a regularly elected State's | ||
attorney under the laws of the
State to the extent necessary to | ||
fulfill the purpose of such
appointment, and shall be paid by | ||
the county he serves not to exceed in
any one period of 12 | ||
months, for the reasonable amount of time actually
expended in | ||
carrying out the purpose of such appointment, the same | ||
compensation
as provided by law for the State's attorney of the | ||
county, apportioned,
in the case of lesser amounts of |
compensation,
as to the time of service reasonably and actually | ||
expended. The county shall participate in all agreements on the | ||
rate of compensation of a special prosecutor.
| ||
(c) An order granting authority to a special prosecutor | ||
must be construed strictly and narrowly by the court. The power | ||
and authority of a special prosecutor shall not be expanded | ||
without prior notice to the county. In the case of the proposed | ||
expansion of a special prosecutor's power and authority, a | ||
county may provide the court with information on the financial | ||
impact of an expansion on the county. Prior to the signing of | ||
an order requiring a county to pay for attorney's fees or | ||
litigation expenses, the county shall be provided with a | ||
detailed copy of the invoice describing the fees, and the | ||
invoice shall include all activities performed in relation to | ||
the case and the amount of time spent on each activity. | ||
(Source: P.A. 97-982, eff. 8-17-12.)
| ||
Section 20-150. The Illinois Vehicle Code is amended by | ||
changing Section 11-212 as follows:
| ||
(625 ILCS 5/11-212)
| ||
(Section scheduled to be repealed on July 1, 2019)
| ||
Sec. 11-212. Traffic and pedestrian stop statistical | ||
study.
| ||
(a) Whenever a State or local law enforcement officer | ||
issues a
uniform traffic citation or warning citation for an |
alleged
violation of the Illinois Vehicle Code, he or she shall
| ||
record at least the following:
| ||
(1) the name, address, gender, and
the officer's | ||
subjective determination of the race of
the person
stopped; | ||
the person's race shall be selected from the following | ||
list:
American Indian or Alaska Native, Asian, Black or | ||
African American, Hispanic or Latino, Native Hawaiian or | ||
Other Pacific Islander, or White;
| ||
(2) the alleged traffic violation that led to the
stop | ||
of the motorist;
| ||
(3) the make and year of the vehicle
stopped;
| ||
(4) the date and time of the stop, beginning when the | ||
vehicle was stopped and ending when the driver is free to | ||
leave or taken into physical custody;
| ||
(5) the location of the traffic stop; | ||
(5.5) whether or not a consent search contemporaneous | ||
to the stop was requested of the vehicle, driver, | ||
passenger, or passengers; and, if so, whether consent was | ||
given or denied;
| ||
(6) whether or not a search contemporaneous to the stop | ||
was conducted of
the
vehicle, driver, passenger, or | ||
passengers; and, if so, whether it was with
consent or by | ||
other means; | ||
(6.2) whether or not a police dog performed a sniff of | ||
the vehicle; and, if so, whether or not the dog alerted to | ||
the presence of contraband; and, if so, whether or not an |
officer searched the vehicle; and, if so, whether or not | ||
contraband was discovered; and, if so, the type and amount | ||
of contraband; | ||
(6.5) whether or not contraband was found during a | ||
search; and, if so, the type and amount of contraband | ||
seized; and
| ||
(7) the name and badge number of the issuing officer.
| ||
(b) Whenever a State or local law enforcement officer stops | ||
a
motorist for an alleged violation of the Illinois Vehicle | ||
Code
and does not issue a uniform traffic citation or
warning | ||
citation for an alleged violation of the Illinois
Vehicle Code, | ||
he or she shall complete a uniform stop card, which includes
| ||
field
contact cards, or any other existing form currently used | ||
by law enforcement
containing
information required pursuant to | ||
this Act,
that records
at least the following:
| ||
(1) the name, address, gender,
and
the officer's | ||
subjective determination of the race of the person
stopped; | ||
the person's race shall be selected from the following | ||
list:
American Indian or Alaska Native, Asian, Black or | ||
African American, Hispanic or Latino, Native Hawaiian or | ||
Other Pacific Islander, or White;
| ||
(2) the reason that led to the stop of the
motorist;
| ||
(3) the make and year of the vehicle
stopped;
| ||
(4) the date and time of the stop, beginning when the | ||
vehicle was stopped and ending when the driver is free to | ||
leave or taken into physical custody;
|
(5) the location of the traffic stop; | ||
(5.5) whether or not a consent search contemporaneous | ||
to the stop was requested of the vehicle, driver, | ||
passenger, or passengers; and, if so, whether consent was | ||
given or denied;
| ||
(6) whether or not a search contemporaneous to the stop | ||
was conducted of
the
vehicle, driver, passenger, or | ||
passengers; and, if so, whether it was with
consent or by | ||
other means; | ||
(6.2) whether or not a police dog performed a sniff of | ||
the vehicle; and, if so, whether or not the dog alerted to | ||
the presence of contraband; and, if so, whether or not an | ||
officer searched the vehicle; and, if so, whether or not | ||
contraband was discovered; and, if so, the type and amount | ||
of contraband; | ||
(6.5) whether or not contraband was found during a | ||
search; and, if so, the type and amount of contraband | ||
seized; and
| ||
(7) the name and badge number of the issuing
officer.
| ||
(b-5) For purposes of this subsection (b-5), "detention" | ||
means all frisks, searches, summons, and arrests. Whenever a | ||
law enforcement officer subjects a pedestrian to detention in a | ||
public place, he or she shall complete a uniform pedestrian | ||
stop card, which includes any existing form currently used by | ||
law enforcement containing all the information required under | ||
this Section, that records at least the following: |
(1) the gender, and the officer's subjective | ||
determination of the race of the person stopped; the | ||
person's race shall be selected from the following list: | ||
American Indian or Alaska Native, Asian, Black or African | ||
American, Hispanic or Latino, Native Hawaiian or Other | ||
Pacific Islander, or White; | ||
(2) all the alleged reasons that led to the stop of the | ||
person; | ||
(3) the date and time of the stop; | ||
(4) the location of the stop; | ||
(5) whether or not a protective pat down or frisk was | ||
conducted of the person; and, if so, all the alleged | ||
reasons that led to the protective pat down or frisk, and | ||
whether it was with consent or by other means; | ||
(6) whether or not contraband was found during the | ||
protective pat down or frisk; and, if so, the type and | ||
amount of contraband seized; | ||
(7) whether or not a search beyond a protective pat | ||
down or frisk was conducted of the person or his or her | ||
effects; and, if so, all the alleged reasons that led to | ||
the search, and whether it was with consent or by other | ||
means; | ||
(8) whether or not contraband was found during the | ||
search beyond a protective pat down or frisk; and, if so, | ||
the type and amount of contraband seized; | ||
(9) the disposition of the stop, such as a warning, a |
ticket, a summons, or an arrest; | ||
(10) if a summons or ticket was issued, or an arrest | ||
made, a record of the violations, offenses, or crimes | ||
alleged or charged; and | ||
(11) the name and badge number of the officer who | ||
conducted the detention. | ||
This subsection (b-5) does not apply to searches or | ||
inspections for compliance authorized under the Fish and | ||
Aquatic Life Code, the Wildlife Code, the Herptiles-Herps Act, | ||
or searches or inspections during routine security screenings | ||
at facilities or events. | ||
(c) The Illinois Department of Transportation shall | ||
provide a
standardized law
enforcement data compilation form on | ||
its website.
| ||
(d) Every law enforcement agency shall, by March 1 with | ||
regard to data collected during July through December of the | ||
previous calendar year and by August 1 with regard to data | ||
collected during January through June of the current calendar | ||
year, compile the data described in subsections (a) , and (b) , | ||
and (b-5) on
the
standardized law enforcement data compilation | ||
form provided by the Illinois
Department
of Transportation and | ||
transmit the data to the Department.
| ||
(e) The Illinois Department of Transportation shall | ||
analyze the data
provided
by law
enforcement agencies required | ||
by this Section and submit a report of the
previous year's
| ||
findings to the
Governor, the General Assembly, the Racial |
Profiling Prevention and Data Oversight Board, and each law | ||
enforcement agency no later than
July 1
of each year. The | ||
Illinois Department of
Transportation may contract with
an | ||
outside entity for the analysis of the data provided. In | ||
analyzing the data
collected
under this Section, the analyzing | ||
entity shall scrutinize the data for evidence
of statistically
| ||
significant aberrations. The following list, which
is | ||
illustrative, and not exclusive, contains examples of areas in | ||
which
statistically
significant aberrations may be found:
| ||
(1) The percentage of minority drivers , or passengers , | ||
or pedestrians being stopped in a
given
area
is | ||
substantially higher than the proportion of the overall | ||
population in or
traveling
through the area that the | ||
minority constitutes.
| ||
(2) A substantial number of false stops including stops | ||
not resulting in
the
issuance of a traffic ticket or the | ||
making of an arrest.
| ||
(3) A disparity between the proportion of citations | ||
issued to minorities
and
proportion of minorities in the | ||
population.
| ||
(4) A disparity among the officers of the same law | ||
enforcement agency with
regard to the number of minority | ||
drivers , or passengers , or pedestrians being stopped in a | ||
given
area.
| ||
(5) A disparity between the frequency of searches | ||
performed on minority
drivers or pedestrians
and the |
frequency of searches performed on non-minority drivers or | ||
pedestrians .
| ||
(f) Any law enforcement officer identification information | ||
and or driver or pedestrian
identification information
that is
| ||
compiled by any law enforcement agency or the Illinois | ||
Department of
Transportation
pursuant to this Act for
the | ||
purposes of fulfilling the requirements of this Section shall | ||
be
confidential and exempt
from
public inspection and copying, | ||
as provided under Section 7 of the Freedom of
Information
Act,
| ||
and the information shall not be transmitted to anyone except | ||
as needed to
comply with
this Section. This Section shall not | ||
exempt those materials that, prior to the
effective date of | ||
this
amendatory Act of the 93rd General Assembly, were | ||
available under the Freedom
of
Information Act. This subsection | ||
(f) shall not preclude law enforcement agencies from reviewing | ||
data to perform internal reviews.
| ||
(g) Funding to implement this Section shall come from | ||
federal highway
safety
funds available to Illinois, as directed | ||
by the Governor.
| ||
(h) The Illinois Department of Transportation, in | ||
consultation with
law enforcement agencies, officials, and | ||
organizations, including Illinois
chiefs of police,
the | ||
Department of State Police, the Illinois Sheriffs Association, | ||
and the
Chicago Police
Department, and community groups and | ||
other experts, shall undertake a study to
determine the best | ||
use of technology to collect, compile, and analyze the
traffic |
stop
statistical study data required by this Section. The | ||
Department shall report
its findings
and recommendations to the | ||
Governor and the General Assembly by March 1,
2004. | ||
(h-5) For purposes of this Section: | ||
(1) "American Indian or Alaska Native" means a person | ||
having origins in any of the original peoples of North and | ||
South America, including Central America, and who | ||
maintains tribal affiliation or community attachment. | ||
(2) "Asian" means a person having origins in any of the | ||
original peoples of the Far East, Southeast Asia, or the | ||
Indian subcontinent, including, but not limited to, | ||
Cambodia, China, India, Japan, Korea, Malaysia, Pakistan, | ||
the Philippine Islands, Thailand, and Vietnam. | ||
(2.5) "Badge" means an officer's department issued | ||
identification number associated with his or her position | ||
as a police officer with that department. | ||
(3) "Black or African American" means a person having | ||
origins in any of the black racial groups of Africa. Terms | ||
such as "Haitian" or "Negro" can be used in addition to | ||
"Black or African American". | ||
(4) "Hispanic or Latino" means a person of Cuban, | ||
Mexican, Puerto Rican, South or Central American, or other | ||
Spanish culture or origin, regardless of race. | ||
(5) "Native Hawaiian or Other Pacific Islander" means a | ||
person having origins in any of the original peoples of | ||
Hawaii, Guam, Samoa, or other Pacific Islands. |
(6) "White" means a person having origins in any of the | ||
original peoples of Europe, the Middle East, or North | ||
Africa. | ||
(i) This Section is repealed on July 1, 2019.
| ||
(Source: P.A. 97-396, eff. 1-1-12; 97-469, eff. 7-1-12; 97-813, | ||
eff. 7-13-12; 98-686, eff. 6-30-14.)
| ||
Section 20-155. The Criminal Code of 2012 is amended by | ||
changing Section 14-2 and by adding Section 7-5.5 as follows:
| ||
(720 ILCS 5/7-5.5 new) | ||
Sec. 7-5.5. Prohibited use of force by a peace officer. | ||
(a) A peace officer shall not use a chokehold in the | ||
performance of his or her duties, unless deadly force is | ||
justified under Article 7 of this Code. | ||
(b) A peace officer shall not use a chokehold, or any | ||
lesser contact with the throat or neck area of another in order | ||
to prevent the destruction of evidence by ingestion. | ||
(c)
As used in this Section, "chokehold" means applying any | ||
direct pressure to the throat, windpipe, or airway of another | ||
with the intent to reduce or prevent the intake of air. | ||
"Chokehold" does not include any holding involving contact with | ||
the neck that is not intended to reduce the intake of air.
| ||
(720 ILCS 5/14-2) (from Ch. 38, par. 14-2)
| ||
Sec. 14-2. Elements of the offense; affirmative defense.
|
(a) A person commits eavesdropping when he or she knowingly | ||
and intentionally:
| ||
(1) Uses an
eavesdropping device, in a surreptitious | ||
manner, for the purpose of overhearing, transmitting, or | ||
recording all or any part of
any private conversation to | ||
which he or she is not a party unless he or she does so with | ||
the consent of all of
the parties to the private
| ||
conversation;
| ||
(2) Uses an eavesdropping device, in a surreptitious | ||
manner, for the purpose of transmitting or recording all or | ||
any part of any private conversation to which he or she is | ||
a party unless he or she does so with the consent of all | ||
other parties to the private conversation; | ||
(3) Intercepts, records, or transcribes, in a | ||
surreptitious manner, any private electronic communication | ||
to which he or she is not a party unless he or she does so | ||
with the consent of all parties to the private electronic | ||
communication; | ||
(4) Manufactures, assembles, distributes, or possesses | ||
any electronic,
mechanical, eavesdropping, or other device | ||
knowing that or having reason to
know
that the design of | ||
the device renders it primarily useful for the purpose of
| ||
the surreptitious overhearing, transmitting, or recording | ||
of private conversations or the
interception, or | ||
transcription of private electronic communications and the
| ||
intended or actual use of the device is contrary to the |
provisions of this
Article; or
| ||
(5) Uses or discloses any information
which he or she | ||
knows or reasonably should know was obtained from a private | ||
conversation or private electronic communication in | ||
violation of this Article, unless he or she does so with | ||
the consent of all of the parties. | ||
(a-5) It does not constitute a violation of this Article to | ||
surreptitiously use an eavesdropping device to overhear, | ||
transmit, or record a private conversation, or to | ||
surreptitiously intercept, record, or transcribe a private | ||
electronic communication, if the overhearing, transmitting, | ||
recording, interception, or transcription is done in | ||
accordance with Article 108A or Article 108B of the Code of | ||
Criminal Procedure of 1963.
| ||
(b) It is an affirmative defense to a charge brought under | ||
this
Article relating to the interception of a privileged | ||
communication that the
person charged:
| ||
1. was a law enforcement officer acting pursuant to an | ||
order of
interception, entered pursuant to Section 108A-1 | ||
or 108B-5 of the Code of
Criminal Procedure of 1963; and
| ||
2. at the time the communication was intercepted, the | ||
officer was
unaware that the communication was privileged; | ||
and
| ||
3. stopped the interception within a reasonable time | ||
after discovering
that the communication was privileged; | ||
and
|
4. did not disclose the contents of the communication.
| ||
(c) It is not unlawful for a manufacturer or a supplier of
| ||
eavesdropping devices, or a provider of wire or electronic | ||
communication
services, their agents, employees, contractors, | ||
or venders to manufacture,
assemble, sell, or possess an | ||
eavesdropping device within the normal course of
their business | ||
for purposes not contrary to this Article or for law | ||
enforcement
officers and employees of the Illinois Department | ||
of Corrections to
manufacture, assemble, purchase, or possess | ||
an eavesdropping device
in preparation for or within the course | ||
of their official duties.
| ||
(d) The interception, recording, or transcription of an | ||
electronic
communication by an employee of a penal institution | ||
is not
prohibited under this Act, provided that the | ||
interception, recording, or
transcription is:
| ||
(1) otherwise legally permissible under Illinois law;
| ||
(2) conducted with the approval of the penal | ||
institution
for the purpose of investigating or enforcing a | ||
State criminal law or a
penal institution rule or | ||
regulation with respect to inmates in the institution; and
| ||
(3) within the scope of the employee's official duties. | ||
For the purposes of this subsection (d), "penal | ||
institution" has the meaning ascribed to it in clause (c)(1) of | ||
Section 31A-1.1.
| ||
(e) Nothing in this Article shall prohibit any individual, | ||
not a law enforcement officer, from recording a law enforcement |
officer in the performance of his or her duties in a public | ||
place or in circumstances in which the officer has no | ||
reasonable expectation of privacy. However, an officer may take | ||
reasonable action to maintain safety and control, secure crime | ||
scenes and accident sites, protect the integrity and | ||
confidentiality of investigations, and protect the public | ||
safety and order. | ||
(Source: P.A. 98-1142, eff. 12-30-14.)
| ||
Section 20-160. The Code of Criminal Procedure of 1963 is | ||
amended by changing Section 107-14 as follows:
| ||
(725 ILCS 5/107-14) (from Ch. 38, par. 107-14)
| ||
Sec. 107-14. Temporary questioning without arrest. | ||
(a) A peace officer, after having identified himself as a | ||
peace officer, may
stop any person in a public place for a | ||
reasonable period of time when the
officer reasonably infers | ||
from the circumstances that the person is
committing, is about | ||
to commit or has committed an offense as defined in
Section | ||
102-15 of this Code, and may demand the name and address of the
| ||
person and an explanation of his actions. Such detention and | ||
temporary
questioning will be conducted in the vicinity of | ||
where the person was
stopped.
| ||
(b) Upon completion of any stop under subsection (a) | ||
involving a frisk or search, and unless impractical, | ||
impossible, or under exigent circumstances, the officer shall |
provide the person with a stop receipt which provides the | ||
reason for the stop and contains the officer's name and badge | ||
number. This subsection (b) does not apply to searches or | ||
inspections for compliance with the Fish and Aquatic Life Code, | ||
the Wildlife Code, the Herptiles-Herps Act, or searches or | ||
inspections for routine security screenings at facilities or | ||
events. For the purposes of this subsection (b), "badge" means | ||
an officer's department issued identification number | ||
associated with his or her position as a police officer with | ||
that department. | ||
(Source: Laws 1968, p. 218 .)
| ||
Section 20-165. The Unified Code of Corrections is amended | ||
by changing Sections 5-4-3a and 5-9-1 and by adding Section | ||
5-4-3b as follows:
| ||
(730 ILCS 5/5-4-3a) | ||
Sec. 5-4-3a. DNA testing backlog accountability. | ||
(a) On or before August 1 of each year, the Department of | ||
State Police shall report to the Governor and both houses of | ||
the General Assembly the following information: | ||
(1) the extent of the backlog of cases awaiting testing | ||
or awaiting DNA analysis by that Department, including but | ||
not limited to those tests conducted under Section 5-4-3, | ||
as of June 30 of the previous fiscal year, with the backlog | ||
being defined as all cases awaiting forensic testing |
whether in the physical custody of the State Police or in | ||
the physical custody of local law enforcement, provided | ||
that the State Police have written notice of any evidence | ||
in the physical custody of local law enforcement prior to | ||
June 1 of that year; and | ||
(2) what measures have been and are being taken to | ||
reduce that backlog and the estimated costs or expenditures | ||
in doing so. | ||
(b) The information reported under this Section shall be | ||
made available to the public, at the time it is reported, on | ||
the official web site of the Department of State Police.
| ||
(c) Beginning January 1, 2016, the Department of State | ||
Police shall quarterly report on the status of the processing | ||
of forensic biology and DNA evidence submitted to the | ||
Department of State Police Laboratory for analysis. The report | ||
shall be submitted to the Governor and the General Assembly, | ||
and shall be posted on the Department of State Police website. | ||
The report shall include the following for each State Police | ||
Laboratory location and any laboratory to which the Department | ||
of State Police has outsourced evidence for testing: | ||
(1) For forensic biology submissions, report both | ||
total case and sexual assault or abuse case (as defined by | ||
the Sexual Assault Evidence Submission Act) figures for: | ||
(A) The number of cases received in the preceding | ||
quarter. | ||
(B) The number of cases completed in the preceding |
quarter. | ||
(C) The number of cases waiting analysis. | ||
(D) The number of cases sent for outsourcing. | ||
(E) The number of cases waiting analysis that were | ||
received within the past 30 days. | ||
(F) The number of cases waiting analysis that were | ||
received 31 to 90 days prior. | ||
(G) The number of cases waiting analysis that were | ||
received 91 to 180 days prior. | ||
(H) The number of cases waiting analysis that were | ||
received 181 to 365 days prior. | ||
(I) The number of cases waiting analysis that were | ||
received more than 365 days prior. | ||
(J) The number of cases forwarded for DNA analyses. | ||
(2) For DNA submissions, report both total case and | ||
sexual assault or abuse case (as defined by the Sexual | ||
Assault Evidence Submission Act) figures for: | ||
(A) The number of cases received in the preceding | ||
quarter. | ||
(B) The number of cases completed in the preceding | ||
quarter. | ||
(C) The number of cases waiting analysis. | ||
(D) The number of cases sent for outsourcing. | ||
(E) The number of cases waiting analysis that were | ||
received within the past 30 days. | ||
(F) The number of cases waiting analysis that were |
received 31 to 90 days prior. | ||
(G) The number of cases waiting analysis that were | ||
received 91 to 180 days prior. | ||
(H) The number of cases waiting analysis that were | ||
received 181 to 365 days prior. | ||
(I) The number of cases waiting analysis that were | ||
received more than 365 days prior. | ||
(3) For all other categories of testing (e.g., drug | ||
chemistry, firearms/toolmark, footwear/tire track, latent | ||
prints, toxicology, and trace chemistry analysis): | ||
(A) The number of cases received in the preceding | ||
quarter. | ||
(B) The number of cases completed in the preceding | ||
quarter. | ||
(C) The number of cases waiting analysis. | ||
(4) For the Combined DNA Index System (CODIS), report | ||
both total case and sexual assault or abuse case (as | ||
defined by the Sexual Assault Evidence Submission Act) | ||
figures for subparagraphs (D), (E), and (F) of this | ||
paragraph (4): | ||
(A) The number of new offender samples received in | ||
the preceding quarter. | ||
(B) The number of offender samples uploaded to | ||
CODIS in the preceding quarter. | ||
(C) The number of offender samples awaiting | ||
analysis. |
(D) The number of unknown DNA case profiles | ||
uploaded to CODIS in the preceding quarter. | ||
(E) The number of CODIS hits in the preceding | ||
quarter. | ||
(F) The number of forensic evidence submissions | ||
submitted to confirm a previously reported CODIS hit. | ||
As used in this subsection (c), "completed" means | ||
completion of both the analysis of the evidence and the | ||
provision of the results to the submitting law enforcement | ||
agency. | ||
(Source: P.A. 93-785, eff. 7-21-04; 94-761, eff. 5-12-06; | ||
94-1018, eff. 1-1-07.)
| ||
(730 ILCS 5/5-4-3b new) | ||
Sec. 5-4-3b. Electronic Laboratory Information Management | ||
System. | ||
(a) The Department of State Police shall obtain, implement, | ||
and maintain an Electronic Laboratory Information Management | ||
System (LIMS), to efficiently and effectively track all | ||
evidence submitted for forensic testing. At a minimum, the LIMS | ||
shall record: | ||
(1) the criminal offense or suspected criminal offense | ||
for which the evidence is being submitted; | ||
(2) the law enforcement agency submitting the | ||
evidence; | ||
(3) the name of the victim; |
(4) the law enforcement agency case number; | ||
(5) the State Police Laboratory case number; | ||
(6) the date the evidence was received by the State | ||
Police Laboratory; | ||
(7) if the State Police Laboratory sent the evidence | ||
for analysis to another designated laboratory, the name of | ||
the laboratory and the date the evidence was sent to that | ||
laboratory; and | ||
(8) the date and description of any results or | ||
information regarding the analysis sent to the submitting | ||
law enforcement agency by the State Police Laboratory or | ||
any other designated laboratory. | ||
The LIMS shall also link multiple forensic evidence | ||
submissions pertaining to a single criminal investigation such | ||
that evidence submitted to confirm a previously reported | ||
Combined DNA Index System (CODIS) hit in a State or federal | ||
database can be linked to the initial evidence submission. The | ||
LIMS shall be such that the system provides ease of | ||
interoperability with law enforcement agencies for evidence | ||
submission and reporting, as well as supports expansion | ||
capabilities for future internal networking and laboratory | ||
operations. | ||
(b) The Department of State Police, in consultation with | ||
and subject to the approval of the Chief Procurement Officer, | ||
may procure a single contract or multiple contracts to | ||
implement the provisions of this Section. A contract or |
contracts under this subsection are not subject to the | ||
provisions of the Illinois Procurement Code, except for | ||
Sections 20-60, 20-65, 20-70, and 20-160 and Article 50 of that | ||
Code, provided that the Chief Procurement Officer may, in | ||
writing with justification, waive any certification required | ||
under Article 50 of the Illinois Procurement Code. This | ||
exemption is inoperative 2 years from the effective date of | ||
this amendatory Act of the 99th General Assembly.
| ||
(730 ILCS 5/5-9-1) (from Ch. 38, par. 1005-9-1)
| ||
Sec. 5-9-1. Authorized fines.
| ||
(a) An offender may be sentenced to pay a
fine as provided | ||
in Article 4.5 of Chapter V.
| ||
(b) (Blank.)
| ||
(c) There shall be added to every fine imposed in | ||
sentencing for a
criminal or traffic offense, except an offense | ||
relating to parking or
registration, or offense by a | ||
pedestrian, an additional penalty of $15 $10 for
each $40, or | ||
fraction thereof, of fine imposed.
The additional penalty of | ||
$15 $10 for each $40, or fraction thereof, of fine
imposed, if | ||
not otherwise assessed, shall also be added to every fine
| ||
imposed upon a plea of guilty, stipulation of facts or findings | ||
of guilty,
resulting in a judgment of conviction, or order of | ||
supervision in criminal,
traffic, local ordinance, county | ||
ordinance, and conservation cases (except
parking, | ||
registration, or pedestrian violations), or upon
a sentence of |
probation without entry of judgment under Section 10 of the
| ||
Cannabis Control Act, Section 410 of the Illinois Controlled | ||
Substances Act, or Section 70 of the Methamphetamine Control | ||
and Community Protection Act.
| ||
Such additional amounts shall be assessed by the court | ||
imposing
the fine and shall be collected by the Circuit Clerk | ||
in addition to the
fine and costs in the case. Each such | ||
additional penalty shall be
remitted by the Circuit Clerk | ||
within one month after receipt to the State
Treasurer. The | ||
State Treasurer shall deposit $1 for each $40, or fraction
| ||
thereof, of fine imposed into the LEADS Maintenance Fund. The | ||
State Treasurer shall deposit $3 $1 for each $40, or fraction
| ||
thereof, of fine imposed into the Law Enforcement Camera Grant | ||
Fund. The remaining
surcharge amount shall be deposited into | ||
the Traffic and Criminal Conviction
Surcharge
Fund, unless the | ||
fine, costs or additional amounts are subject to
disbursement | ||
by the circuit clerk under Section 27.5 of the Clerks of
Courts | ||
Act. Such additional penalty shall not be considered a part of | ||
the fine
for purposes of any reduction in the fine for time | ||
served either before or
after sentencing.
Not later than March | ||
1 of each year the Circuit Clerk
shall submit a report of the | ||
amount of funds remitted to the State
Treasurer under this | ||
subsection (c) during the preceding calendar year.
Except as | ||
otherwise provided by Supreme Court Rules, if a court in | ||
imposing
a fine against an offender levies a gross
amount for | ||
fine, costs, fees and penalties, the amount of the additional
|
penalty provided for herein shall be computed on the amount | ||
remaining after
deducting from the gross amount levied all fees | ||
of the Circuit Clerk, the
State's Attorney and the Sheriff. | ||
After deducting from the gross amount
levied the fees and | ||
additional penalty provided for herein, less any other
| ||
additional penalties provided by law, the clerk shall remit the | ||
net balance
remaining to the entity authorized by law to | ||
receive the fine imposed in
the case. For purposes of this | ||
Section "fees of the Circuit Clerk" shall
include, if | ||
applicable, the fee provided for under Section 27.3a of the
| ||
Clerks of Courts Act and the fee, if applicable, payable to the | ||
county in
which the violation occurred pursuant to Section | ||
5-1101 of the Counties Code.
| ||
(c-5) In addition to the fines imposed by subsection (c), | ||
any person
convicted or receiving an order of supervision for | ||
driving under the influence
of alcohol or drugs shall pay an | ||
additional $100 fee to the clerk.
This
additional fee, less 2 | ||
1/2% that shall be
used to defray administrative costs incurred | ||
by the clerk, shall be remitted by
the clerk to the Treasurer | ||
within 60 days after receipt for deposit into the
Trauma Center | ||
Fund. This additional fee of $100 shall not be
considered a | ||
part of
the
fine for purposes of any reduction in the fine for | ||
time served either before or
after sentencing.
Not later than | ||
March 1 of each year the Circuit Clerk
shall submit a report of | ||
the amount of funds remitted to the State
Treasurer under this | ||
subsection (c-5) during the preceding calendar year.
|
The Circuit Clerk may accept payment of fines and costs by | ||
credit card
from an offender who has been convicted of a | ||
traffic offense, petty offense
or misdemeanor and may charge | ||
the service fee permitted where fines and
costs are paid by | ||
credit card provided for in Section 27.3b of the Clerks
of | ||
Courts Act.
| ||
(c-7) In addition to the fines imposed by subsection (c), | ||
any person
convicted or receiving an order of supervision for | ||
driving under the influence
of alcohol or drugs shall pay an | ||
additional $5 fee to the clerk. This
additional fee, less 2 | ||
1/2% that shall be
used to defray administrative costs incurred | ||
by the clerk, shall be remitted by
the clerk to the Treasurer | ||
within 60 days after receipt for deposit into the
Spinal Cord | ||
Injury Paralysis Cure Research Trust Fund. This additional fee | ||
of
$5 shall not be
considered a part of
the
fine for purposes | ||
of any reduction in the fine for time served either before or
| ||
after sentencing.
Not later than March 1 of each year the | ||
Circuit Clerk
shall submit a report of the amount of funds | ||
remitted to the State
Treasurer under this subsection (c-7) | ||
during the preceding calendar year.
| ||
(c-9) (Blank).
| ||
(d) In determining the amount and method of payment of a | ||
fine, except
for those fines established for violations of | ||
Chapter 15 of the Illinois
Vehicle Code, the court shall | ||
consider:
| ||
(1) the financial resources and future ability of the |
offender to pay
the fine; and
| ||
(2) whether the fine will prevent the offender from | ||
making court ordered
restitution or reparation to the | ||
victim of the offense; and
| ||
(3) in a case where the accused is a dissolved | ||
corporation and the
court has appointed counsel to | ||
represent the corporation, the costs
incurred either by the | ||
county or the State for such representation.
| ||
(e) The court may order the fine to be paid forthwith or | ||
within a
specified period of time or in installments.
| ||
(f) All fines, costs and additional amounts imposed under | ||
this Section
for any violation of Chapters 3, 4, 6, and 11 of | ||
the Illinois Vehicle Code,
or a similar provision of a local | ||
ordinance, and any violation of the Child
Passenger Protection | ||
Act, or a similar provision of a local ordinance,
shall be | ||
collected and disbursed by the circuit clerk as provided under
| ||
Section 27.5 of the Clerks of Courts Act.
| ||
(Source: P.A. 94-556, eff. 9-11-05; 94-652, eff. 8-22-05; | ||
94-987, eff. 6-30-06; 95-1052, eff. 7-1-09 .)
| ||
ARTICLE 25. | ||
Section 25-999. Effective date. This Section, Sections | ||
20-126, 20-127, 20-128, and 20-129, and the changes made in | ||
Section 20-140 of Article 20 of this amendatory Act of the 99th | ||
General Assembly adding Section 8 to the Uniform Peace | ||
Officers' Disciplinary Act take effect upon becoming law.
|