Bill Text: IL SB1329 | 2013-2014 | 98th General Assembly | Chaptered
Bill Title: Amends the Department of Natural Resources (Conservation) Law of the Civil Administrative Code. Removes a memorial site designation. Amends the State Parks Designation Act. Adds a Section for State Wildlife Areas, State Trails, State Habitat Areas, and State Fish and Wildlife areas. Amends Sections regarding State Wildlife Areas and State Boat Access Areas. Provides that designated areas are under the care, control, supervision, and management of the Department of Natural Resources. Removes the Department's authority to acquire land around the Smithland Reservoir. Effective immediately.
Spectrum: Partisan Bill (Democrat 4-0)
Status: (Passed) 2013-06-19 - Public Act . . . . . . . . . 98-0024 [SB1329 Detail]
Download: Illinois-2013-SB1329-Chaptered.html
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Public Act 098-0024 | ||||
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AN ACT concerning State government.
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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. | ||||
SHORT TITLE; PURPOSE | ||||
Section 1-1. Short Title. This Act may be cited as the | ||||
FY2014 Budget Implementation Act.
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Section 1-5. Purpose. It is the purpose of this Act to make | ||||
changes in State programs that are necessary to implement the | ||||
Governor's Fiscal Year 2014 budget recommendations.
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ARTICLE 5. | ||||
AMENDATORY PROVISIONS | ||||
Section 5-10. The Department of Agriculture Law of the | ||||
Civil Administrative
Code of Illinois is amended by adding | ||||
Section 205-103 as follows:
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(20 ILCS 205/205-103 new) | ||||
Sec. 205-103. Forever Green Illinois Program. | ||||
(a) There is created within the Department the Forever | ||||
Green Illinois Program, to be administered by the Department as |
provided in this Section. | ||
(b) The Department has the power to engage in the | ||
maintenance and beautification of greenery on property owned or | ||
controlled by the State or a unit of local government. The | ||
Department may contract with private entities to perform the | ||
activities described in this subsection. | ||
(c) The Department shall promulgate rules for the | ||
administration, operation, and maintenance of the Program and | ||
may adopt emergency rules as soon as practicable to begin | ||
implementation of the Program. | ||
(d) For the purposes of this Section, "greenery" includes | ||
grass, weeds, trees, shrubs, bushes, plants, and other plant | ||
material.
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Section 5-15. The Illinois Criminal Justice Information | ||
Act is amended by changing Section 9.2 as follows:
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(20 ILCS 3930/9.2)
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Sec. 9.2.
The Juvenile Accountability Incentive Block | ||
Grant Fund is hereby
created as a special fund in the State | ||
treasury. Deposits to this Fund shall
consist of receipts from | ||
the federal government under the Juvenile
Accountability | ||
Incentive Block Grant program and interest earned from the
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investment of moneys in the Fund. Disbursements from the Fund | ||
shall be made,
subject to appropriation, through fiscal year | ||
2013 by the Illinois Criminal Justice Information
Authority and |
beginning in fiscal year 2014 by the Department of Human | ||
Services in accordance with the guidelines established by the | ||
federal
government for the Juvenile Accountability Incentive | ||
Block Grant Program.
Specifically, the Fund may be used to | ||
provide financial support to State
agencies (including the | ||
Illinois Criminal Justice Information Authority and the | ||
Department of Human Services ) and
units of local government and | ||
to pay the Authority's or Department's administrative costs
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associated with the Juvenile Accountability Incentive Block | ||
Grant Program.
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(Source: P.A. 90-587, eff. 7-1-98.)
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Section 5-20. The State Revenue Sharing Act is amended by | ||
changing Section 12 as follows:
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(30 ILCS 115/12) (from Ch. 85, par. 616)
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Sec. 12. Personal Property Tax Replacement Fund. There is | ||
hereby
created the Personal Property Tax Replacement Fund, a | ||
special fund in
the State Treasury into which shall be paid all | ||
revenue realized:
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(a) all amounts realized from the additional personal | ||
property tax
replacement income tax imposed by subsections (c) | ||
and (d) of Section 201 of the
Illinois Income Tax Act, except | ||
for those amounts deposited into the Income Tax
Refund Fund | ||
pursuant to subsection (c) of Section 901 of the Illinois | ||
Income
Tax Act; and
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(b) all amounts realized from the additional personal | ||
property replacement
invested capital taxes imposed by Section | ||
2a.1 of the Messages Tax
Act, Section 2a.1 of the Gas Revenue | ||
Tax Act, Section 2a.1 of the Public
Utilities Revenue Act, and | ||
Section 3 of the Water Company Invested Capital
Tax Act, and | ||
amounts payable to the Department of Revenue under the
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Telecommunications Infrastructure Maintenance Fee Act.
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As soon as may be after the end of each month, the | ||
Department of Revenue
shall certify to the Treasurer and the | ||
Comptroller the amount of all refunds
paid out of the General | ||
Revenue Fund through the preceding month on account
of | ||
overpayment of liability on taxes paid into the Personal | ||
Property Tax
Replacement Fund. Upon receipt of such | ||
certification, the Treasurer and
the Comptroller shall | ||
transfer the amount so certified from the Personal
Property Tax | ||
Replacement Fund into the General Revenue Fund.
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The payments of revenue into the Personal Property Tax | ||
Replacement Fund
shall be used exclusively for distribution to | ||
taxing districts, regional offices and officials for fiscal | ||
years 2012 and 2013 only , and local officials as provided
in | ||
this Section and in the School Code, payment of the ordinary | ||
and contingent expenses of the Property Tax Appeal Board, | ||
payment of the expenses of the Department of Revenue incurred
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in administering the collection and distribution of monies paid | ||
into the
Personal Property Tax Replacement Fund and transfers | ||
due to refunds to
taxpayers for overpayment of liability for |
taxes paid into the Personal
Property Tax Replacement Fund.
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In addition, moneys in the Personal Property Tax
| ||
Replacement Fund may be used to pay any of the following: (i) | ||
salary, stipends, and additional compensation as provided by | ||
law for chief election clerks, county clerks, and county | ||
recorders; (ii) costs associated with regional offices of | ||
education and educational service centers; (iii) | ||
reimbursements payable by the State Board of Elections under | ||
Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the | ||
Election Code; and (iv) expenses of the Illinois Educational | ||
Labor Relations Board. | ||
As soon as may be after the effective date of this | ||
amendatory Act of 1980,
the Department of Revenue shall certify | ||
to the Treasurer the amount of net
replacement revenue paid | ||
into the General Revenue Fund prior to that effective
date from | ||
the additional tax imposed by Section 2a.1 of the Messages Tax
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Act; Section 2a.1 of the Gas Revenue Tax Act; Section 2a.1 of | ||
the Public
Utilities Revenue Act; Section 3 of the Water | ||
Company Invested Capital Tax Act;
amounts collected by the | ||
Department of Revenue under the Telecommunications | ||
Infrastructure Maintenance Fee Act; and the
additional | ||
personal
property tax replacement income tax imposed by
the | ||
Illinois Income Tax Act, as amended by Public
Act 81-1st | ||
Special Session-1. Net replacement revenue shall be defined as
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the total amount paid into and remaining in the General Revenue | ||
Fund as a
result of those Acts minus the amount outstanding and |
obligated from the
General Revenue Fund in state vouchers or | ||
warrants prior to the effective
date of this amendatory Act of | ||
1980 as refunds to taxpayers for overpayment
of liability under | ||
those Acts.
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All interest earned by monies accumulated in the Personal | ||
Property
Tax Replacement Fund shall be deposited in such Fund. | ||
All amounts allocated
pursuant to this Section are appropriated | ||
on a continuing basis.
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Prior to December 31, 1980, as soon as may be after the end | ||
of each quarter
beginning with the quarter ending December 31, | ||
1979, and on and after
December 31, 1980, as soon as may be | ||
after January 1, March 1, April 1, May
1, July 1, August 1, | ||
October 1 and December 1 of each year, the Department
of | ||
Revenue shall allocate to each taxing district as defined in | ||
Section 1-150
of the Property Tax Code, in accordance with
the | ||
provisions of paragraph (2) of this Section the portion of the | ||
funds held
in the Personal Property Tax Replacement Fund which | ||
is required to be
distributed, as provided in paragraph (1), | ||
for each quarter. Provided,
however, under no circumstances | ||
shall any taxing district during each of the
first two years of | ||
distribution of the taxes imposed by this amendatory Act of
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1979 be entitled to an annual allocation which is less than the | ||
funds such
taxing district collected from the 1978 personal | ||
property tax. Provided further
that under no circumstances | ||
shall any taxing district during the third year of
distribution | ||
of the taxes imposed by this amendatory Act of 1979 receive |
less
than 60% of the funds such taxing district collected from | ||
the 1978 personal
property tax. In the event that the total of | ||
the allocations made as above
provided for all taxing | ||
districts, during either of such 3 years, exceeds the
amount | ||
available for distribution the allocation of each taxing | ||
district shall
be proportionately reduced. Except as provided | ||
in Section 13 of this Act, the
Department shall then certify, | ||
pursuant to appropriation, such allocations to
the State | ||
Comptroller who shall pay over to the several taxing districts | ||
the
respective amounts allocated to them.
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Any township which receives an allocation based in whole or | ||
in part upon
personal property taxes which it levied pursuant | ||
to Section 6-507 or 6-512
of the Illinois Highway Code and | ||
which was previously
required to be paid
over to a municipality | ||
shall immediately pay over to that municipality a
proportionate | ||
share of the personal property replacement funds which such
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township receives.
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Any municipality or township, other than a municipality | ||
with a population
in excess of 500,000, which receives an | ||
allocation based in whole or in
part on personal property taxes | ||
which it levied pursuant to Sections 3-1,
3-4 and 3-6 of the | ||
Illinois Local Library Act and which was
previously
required to | ||
be paid over to a public library shall immediately pay over
to | ||
that library a proportionate share of the personal property tax | ||
replacement
funds which such municipality or township | ||
receives; provided that if such
a public library has converted |
to a library organized under The Illinois
Public Library | ||
District Act, regardless of whether such conversion has
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occurred on, after or before January 1, 1988, such | ||
proportionate share
shall be immediately paid over to the | ||
library district which maintains and
operates the library. | ||
However, any library that has converted prior to January
1, | ||
1988, and which hitherto has not received the personal property | ||
tax
replacement funds, shall receive such funds commencing on | ||
January 1, 1988.
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Any township which receives an allocation based in whole or | ||
in part on
personal property taxes which it levied pursuant to | ||
Section 1c of the Public
Graveyards Act and which taxes were | ||
previously required to be paid
over to or used for such public | ||
cemetery or cemeteries shall immediately
pay over to or use for | ||
such public cemetery or cemeteries a proportionate
share of the | ||
personal property tax replacement funds which the township
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receives.
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Any taxing district which receives an allocation based in | ||
whole or in
part upon personal property taxes which it levied | ||
for another
governmental body or school district in Cook County | ||
in 1976 or for
another governmental body or school district in | ||
the remainder of the
State in 1977 shall immediately pay over | ||
to that governmental body or
school district the amount of | ||
personal property replacement funds which
such governmental | ||
body or school district would receive directly under
the | ||
provisions of paragraph (2) of this Section, had it levied its |
own
taxes.
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(1) The portion of the Personal Property Tax | ||
Replacement Fund required to
be
distributed as of the time | ||
allocation is required to be made shall be the
amount | ||
available in such Fund as of the time allocation is | ||
required to be made.
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The amount available for distribution shall be the | ||
total amount in the
fund at such time minus the necessary | ||
administrative and other authorized expenses as limited
by | ||
the appropriation and the amount determined by: (a) $2.8 | ||
million for
fiscal year 1981; (b) for fiscal year 1982, | ||
.54% of the funds distributed
from the fund during the | ||
preceding fiscal year; (c) for fiscal year 1983
through | ||
fiscal year 1988, .54% of the funds distributed from the | ||
fund during
the preceding fiscal year less .02% of such | ||
fund for fiscal year 1983 and
less .02% of such funds for | ||
each fiscal year thereafter; (d) for fiscal
year 1989 | ||
through fiscal year 2011 no more than 105% of the actual | ||
administrative expenses
of the prior fiscal year; (e) for | ||
fiscal year 2012 and beyond, a sufficient amount to pay (i) | ||
stipends, additional compensation, salary reimbursements, | ||
and other amounts directed to be paid out of this Fund for | ||
local officials as authorized or required by statute and | ||
(ii) no more than 105% of the actual administrative | ||
expenses of the prior fiscal year, including payment of the | ||
ordinary and contingent expenses of the Property Tax Appeal |
Board and payment of the expenses of the Department of | ||
Revenue incurred in administering the collection and | ||
distribution of moneys paid into the Fund; or (f) for | ||
fiscal years 2012 and 2013 only, a sufficient amount to pay | ||
stipends, additional compensation, salary reimbursements, | ||
and other amounts directed to be paid out of this Fund for | ||
regional offices and officials as authorized or required by | ||
statute. Such portion of the fund shall be determined after
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the transfer into the General Revenue Fund due to refunds, | ||
if any, paid
from the General Revenue Fund during the | ||
preceding quarter. If at any time,
for any reason, there is | ||
insufficient amount in the Personal Property
Tax | ||
Replacement Fund for payments for regional offices and | ||
officials or local officials or payment of costs of | ||
administration or for transfers
due to refunds at the end | ||
of any particular month, the amount of such
insufficiency | ||
shall be carried over for the purposes of payments for | ||
regional offices and officials, local officials, transfers | ||
into the
General Revenue Fund, and costs of administration | ||
to the
following month or months. Net replacement revenue | ||
held, and defined above,
shall be transferred by the | ||
Treasurer and Comptroller to the Personal Property
Tax | ||
Replacement Fund within 10 days of such certification.
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(2) Each quarterly allocation shall first be | ||
apportioned in the
following manner: 51.65% for taxing | ||
districts in Cook County and 48.35%
for taxing districts in |
the remainder of the State.
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The Personal Property Replacement Ratio of each taxing | ||
district
outside Cook County shall be the ratio which the Tax | ||
Base of that taxing
district bears to the Downstate Tax Base. | ||
The Tax Base of each taxing
district outside of Cook County is | ||
the personal property tax collections
for that taxing district | ||
for the 1977 tax year. The Downstate Tax Base
is the personal | ||
property tax collections for all taxing districts in the
State | ||
outside of Cook County for the 1977 tax year. The Department of
| ||
Revenue shall have authority to review for accuracy and | ||
completeness the
personal property tax collections for each | ||
taxing district outside Cook
County for the 1977 tax year.
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The Personal Property Replacement Ratio of each Cook County | ||
taxing
district shall be the ratio which the Tax Base of that | ||
taxing district
bears to the Cook County Tax Base. The Tax Base | ||
of each Cook County
taxing district is the personal property | ||
tax collections for that taxing
district for the 1976 tax year. | ||
The Cook County Tax Base is the
personal property tax | ||
collections for all taxing districts in Cook
County for the | ||
1976 tax year. The Department of Revenue shall have
authority | ||
to review for accuracy and completeness the personal property | ||
tax
collections for each taxing district within Cook County for | ||
the 1976 tax year.
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For all purposes of this Section 12, amounts paid to a | ||
taxing district
for such tax years as may be applicable by a | ||
foreign corporation under the
provisions of Section 7-202 of |
the Public Utilities Act, as amended,
shall be deemed to be | ||
personal property taxes collected by such taxing district
for | ||
such tax years as may be applicable. The Director shall | ||
determine from the
Illinois Commerce Commission, for any tax | ||
year as may be applicable, the
amounts so paid by any such | ||
foreign corporation to any and all taxing
districts. The | ||
Illinois Commerce Commission shall furnish such information to
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the Director. For all purposes of this Section 12, the Director | ||
shall deem such
amounts to be collected personal property taxes | ||
of each such taxing district
for the applicable tax year or | ||
years.
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Taxing districts located both in Cook County and in one or | ||
more other
counties shall receive both a Cook County allocation | ||
and a Downstate
allocation determined in the same way as all | ||
other taxing districts.
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If any taxing district in existence on July 1, 1979 ceases | ||
to exist,
or discontinues its operations, its Tax Base shall | ||
thereafter be deemed
to be zero. If the powers, duties and | ||
obligations of the discontinued
taxing district are assumed by | ||
another taxing district, the Tax Base of
the discontinued | ||
taxing district shall be added to the Tax Base of the
taxing | ||
district assuming such powers, duties and obligations.
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If two or more taxing districts in existence on July 1, | ||
1979, or a
successor or successors thereto shall consolidate | ||
into one taxing
district, the Tax Base of such consolidated | ||
taxing district shall be the
sum of the Tax Bases of each of |
the taxing districts which have consolidated.
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If a single taxing district in existence on July 1, 1979, | ||
or a
successor or successors thereto shall be divided into two | ||
or more
separate taxing districts, the tax base of the taxing | ||
district so
divided shall be allocated to each of the resulting | ||
taxing districts in
proportion to the then current equalized | ||
assessed value of each resulting
taxing district.
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If a portion of the territory of a taxing district is | ||
disconnected
and annexed to another taxing district of the same | ||
type, the Tax Base of
the taxing district from which | ||
disconnection was made shall be reduced
in proportion to the | ||
then current equalized assessed value of the disconnected
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territory as compared with the then current equalized assessed | ||
value within the
entire territory of the taxing district prior | ||
to disconnection, and the
amount of such reduction shall be | ||
added to the Tax Base of the taxing
district to which | ||
annexation is made.
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If a community college district is created after July 1, | ||
1979,
beginning on the effective date of this amendatory Act of | ||
1995, its Tax Base
shall be 3.5% of the sum of the personal | ||
property tax collected for the
1977 tax year within the | ||
territorial jurisdiction of the district.
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The amounts allocated and paid to taxing districts pursuant | ||
to
the provisions of this amendatory Act of 1979 shall be | ||
deemed to be
substitute revenues for the revenues derived from | ||
taxes imposed on
personal property pursuant to the provisions |
of the "Revenue Act of
1939" or "An Act for the assessment and | ||
taxation of private car line
companies", approved July 22, | ||
1943, as amended, or Section 414 of the
Illinois Insurance | ||
Code, prior to the abolition of such taxes and shall
be used | ||
for the same purposes as the revenues derived from ad valorem
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taxes on real estate.
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Monies received by any taxing districts from the Personal | ||
Property
Tax Replacement Fund shall be first applied toward | ||
payment of the proportionate
amount of debt service which was | ||
previously levied and collected from
extensions against | ||
personal property on bonds outstanding as of December 31,
1978 | ||
and next applied toward payment of the proportionate share of | ||
the pension
or retirement obligations of the taxing district | ||
which were previously levied
and collected from extensions | ||
against personal property. For each such
outstanding bond | ||
issue, the County Clerk shall determine the percentage of the
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debt service which was collected from extensions against real | ||
estate in the
taxing district for 1978 taxes payable in 1979, | ||
as related to the total amount
of such levies and collections | ||
from extensions against both real and personal
property. For | ||
1979 and subsequent years' taxes, the County Clerk shall levy
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and extend taxes against the real estate of each taxing | ||
district which will
yield the said percentage or percentages of | ||
the debt service on such
outstanding bonds. The balance of the | ||
amount necessary to fully pay such debt
service shall | ||
constitute a first and prior lien upon the monies
received by |
each such taxing district through the Personal Property Tax
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Replacement Fund and shall be first applied or set aside for | ||
such purpose.
In counties having fewer than 3,000,000 | ||
inhabitants, the amendments to
this paragraph as made by this | ||
amendatory Act of 1980 shall be first
applicable to 1980 taxes | ||
to be collected in 1981.
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(Source: P.A. 96-45, eff. 7-15-09; 97-72, eff. 7-1-11; 97-619, | ||
eff. 11-14-11; 97-732, eff. 6-30-12.)
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Section 5-25. The State Finance Act is amended by changing | ||
Sections 5.813, 5i, 6z-16, 6z-63, 6z-70, 6z-81, 6z-93, 8.3, | ||
8g-1, 13.2, and 25 as follows:
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(30 ILCS 105/5.813) | ||
Sec. 5.813. The FY13/FY14 FY13 Backlog Payment Fund. | ||
(Source: P.A. 97-732, eff. 6-30-12.)
| ||
(30 ILCS 105/5i new) | ||
Sec. 5i. Transfers. Each year, the Governor's Office of | ||
Management and Budget shall, at the time set forth for the | ||
submission of the State budget under Section 50-5 of the State | ||
Budget Law, provide to the Chairperson and the Minority | ||
Spokesperson of each of the appropriations
committees of the | ||
House of Representatives and the Senate a report of (i) all | ||
full fiscal year transfers from State general funds to any | ||
other special fund of the State in the previous fiscal year and |
during the current fiscal year to date, and (ii) all projected | ||
full fiscal year transfers from State general funds to those | ||
funds for the remainder of the current fiscal year and the next | ||
fiscal year, based on estimates prepared by the Governor's | ||
Office of Management and Budget. The report shall include a | ||
detailed summary of the estimates upon which the projected | ||
transfers are based. The report shall also indicate, for each | ||
transfer: | ||
(1) whether or not there is statutory authority for the | ||
transfer; | ||
(2) if there is statutory authority for the transfer, | ||
whether that statutory authority exists for the next fiscal | ||
year; and | ||
(3) whether there is debt service associated with the | ||
transfer. | ||
The General Assembly shall consider the report in the | ||
appropriations process.
| ||
(30 ILCS 105/6z-16) (from Ch. 127, par. 142z-16)
| ||
Sec. 6z-16. Illinois Tax Increment Fund. | ||
(a) The Illinois Tax Increment Fund is hereby created in
| ||
the State Treasury. All tax revenues which by law are required | ||
to be
deposited in the Illinois Tax Increment Fund shall be | ||
paid into the Illinois
Tax Increment Fund. All tax revenues | ||
paid into the Illinois Tax Increment
Fund shall be promptly | ||
invested by the State Treasurer in accordance with
law. Three |
percent of all deposits into the Illinois Tax Increment Fund
| ||
shall be appropriated to the Illinois Department of Revenue to | ||
pay costs
incurred by the Department in administering and | ||
enforcing the Tax Increment
Allocation Redevelopment Act. | ||
Appropriations from the Illinois Tax
Increment Fund shall also | ||
be made for proportional distributions to
municipalities. If no | ||
appropriations are made during any fiscal
year for distribution | ||
to municipalities, this Section shall constitute an
| ||
irrevocable and continuing appropriation for the distribution | ||
of those
funds, including those funds transferred under | ||
subsection (b) of this Section,
in accordance with the | ||
provisions of the Tax Increment Allocation Redevelopment
Act. | ||
Interest and other earnings accruing or received upon amounts | ||
in the
Illinois Tax Increment Fund shall be credited to and | ||
paid into the Illinois Tax
Increment Fund, and shall be used to | ||
pay amounts owing to eligible
municipalities pursuant to | ||
Sections 11-74.4-8a and 11-74.4-3(i), but only to
the extent | ||
there are not otherwise sufficient funds in such Illinois Tax
| ||
Increment Fund to pay all amounts so due.
| ||
(b) Prior to January 31, 1993, the Comptroller and the | ||
Treasurer shall
transfer $9,000,000 from the General Revenue | ||
Fund to the Illinois Tax
Increment Fund for distribution to | ||
municipalities within 60 days after
the effective date of this | ||
amendatory Act of 1993.
| ||
(c) Notwithstanding any other provision of law, on December | ||
31, 2013, or as soon thereafter as practical, the State |
Comptroller shall direct and the State Treasurer shall transfer | ||
the remaining balance from the Illinois Tax Increment Fund into | ||
the General Revenue Fund. Upon completion of the transfers, the | ||
Illinois Tax Increment Fund is dissolved, and any future | ||
deposits due to that Fund and any outstanding obligations or | ||
liabilities of that Fund pass to the General Revenue Fund. | ||
(Source: P.A. 87-14; 87-1258; 87-1272.)
| ||
(30 ILCS 105/6z-63) | ||
Sec. 6z-63. The Professional Services Fund. | ||
(a) The Professional Services Fund is created as a | ||
revolving fund in the State treasury. The following moneys | ||
shall be deposited into the Fund: | ||
(1) amounts authorized for transfer to the Fund from | ||
the General Revenue Fund and other State funds (except for | ||
funds classified by the Comptroller as federal trust funds | ||
or State trust funds) pursuant to State law or Executive | ||
Order; | ||
(2) federal funds received by the Department of Central | ||
Management Services (the "Department") as a result of | ||
expenditures from the Fund; | ||
(3) interest earned on moneys in the Fund; and | ||
(4) receipts or inter-fund transfers resulting from | ||
billings issued by the Department to State agencies for the | ||
cost of professional services rendered by the Department | ||
that are not compensated through the specific fund |
transfers authorized by this Section. | ||
(b) Moneys in the Fund may be used by the Department for | ||
reimbursement or payment for: | ||
(1) providing professional services to State agencies | ||
or other State entities; | ||
(2) rendering other services to State agencies at the | ||
Governor's direction or to other State entities upon | ||
agreement between the Director of Central Management | ||
Services and the appropriate official or governing body of | ||
the other State entity; or | ||
(3) providing for payment of administrative and other | ||
expenses incurred by the Department in providing | ||
professional services. | ||
(c) State agencies or other State entities may direct the | ||
Comptroller to process inter-fund
transfers or make payment | ||
through the voucher and warrant process to the Professional | ||
Services Fund in satisfaction of billings issued under | ||
subsection (a) of this Section. | ||
(d) Reconciliation. For the fiscal year beginning on July | ||
1, 2004 only, the Director of Central Management Services (the | ||
"Director") shall order that each State agency's payments and | ||
transfers made to the Fund be reconciled with actual Fund costs | ||
for professional services provided by the Department on no less | ||
than an annual basis. The Director may require reports from | ||
State agencies as deemed necessary to perform this | ||
reconciliation. |
(e) The following amounts are authorized for transfer into | ||
the
Professional Services Fund for the fiscal year beginning | ||
July 1, 2004: | ||
General Revenue Fund ...........................$5,440,431 | ||
Road Fund ........................................$814,468 | ||
Motor Fuel Tax Fund ..............................$263,500 | ||
Child Support Administrative Fund ................$234,013 | ||
Professions Indirect Cost Fund ...................$276,800 | ||
Capital Development Board Revolving Fund .........$207,610 | ||
Bank & Trust Company Fund ........................$200,214 | ||
State Lottery Fund ...............................$193,691 | ||
Insurance Producer Administration Fund ...........$174,672 | ||
Insurance Financial Regulation Fund ..............$168,327 | ||
Illinois Clean Water Fund ........................$124,675 | ||
Clean Air Act (CAA) Permit Fund ...................$91,803 | ||
Statistical Services Revolving Fund ...............$90,959 | ||
Financial Institution Fund .......................$109,428 | ||
Horse Racing Fund .................................$71,127 | ||
Health Insurance Reserve Fund .....................$66,577 | ||
Solid Waste Management Fund .......................$61,081 | ||
Guardianship and Advocacy Fund .....................$1,068 | ||
Agricultural Premium Fund ............................$493 | ||
Wildlife and Fish Fund ...............................$247 | ||
Radiation Protection Fund .........................$33,277 | ||
Nuclear Safety Emergency Preparedness Fund ........$25,652 | ||
Tourism Promotion Fund ............................$6,814
|
All of these transfers shall be made on July 1, 2004, or as | ||
soon thereafter as practical. These transfers shall be made | ||
notwithstanding any other provision of State law to the | ||
contrary.
| ||
(e-5) Notwithstanding any other provision of State law to | ||
the contrary, on or after July 1, 2005 and through June 30, | ||
2006, in addition to any other transfers that may be provided | ||
for by law, at the direction of and upon notification from the | ||
Director of Central Management Services, the State Comptroller | ||
shall direct and the State Treasurer shall transfer amounts | ||
into the Professional Services Fund from the designated funds | ||
not exceeding the following totals:
| ||
Food and Drug Safety Fund ..........................$3,249 | ||
Financial Institution Fund ........................$12,942 | ||
General Professions Dedicated Fund .................$8,579 | ||
Illinois Department of Agriculture | ||
Laboratory
Services Revolving Fund ...........$1,963 | ||
Illinois Veterans' Rehabilitation Fund ............$11,275 | ||
State Boating Act Fund ............................$27,000 | ||
State Parks Fund ..................................$22,007 | ||
Agricultural Premium Fund .........................$59,483 | ||
Fire Prevention Fund ..............................$29,862 | ||
Mental Health Fund ................................$78,213 | ||
Illinois State Pharmacy Disciplinary Fund ..........$2,744 | ||
Radiation Protection Fund .........................$16,034 | ||
Solid Waste Management Fund .......................$37,669 |
Illinois Gaming Law Enforcement Fund ...............$7,260 | ||
Subtitle D Management Fund .........................$4,659 | ||
Illinois State Medical Disciplinary Fund ...........$8,602 | ||
Department of Children and | ||
Family Services Training Fund .................$29,906 | ||
Facility Licensing Fund ............................$1,083 | ||
Youth Alcoholism and Substance | ||
Abuse Prevention Fund ..........................$2,783 | ||
Plugging and Restoration Fund ......................$1,105 | ||
State Crime Laboratory Fund ........................$1,353 | ||
Motor Vehicle Theft Prevention Trust Fund ..........$9,190 | ||
Weights and Measures Fund ..........................$4,932 | ||
Solid Waste Management Revolving | ||
Loan Fund ......................................$2,735 | ||
Illinois School Asbestos Abatement Fund ............$2,166 | ||
Violence Prevention Fund ...........................$5,176 | ||
Capital Development Board Revolving Fund ..........$14,777 | ||
DCFS Children's Services Fund ..................$1,256,594 | ||
State Police DUI Fund ..............................$1,434 | ||
Illinois Health Facilities Planning Fund ...........$3,191 | ||
Emergency Public Health Fund .......................$7,996 | ||
Fair and Exposition Fund ...........................$3,732 | ||
Nursing Dedicated and Professional Fund ............$5,792 | ||
Optometric Licensing and Disciplinary Board Fund ...$1,032 | ||
Underground Resources Conservation Enforcement Fund .$1,221 | ||
State Rail Freight Loan Repayment Fund .............$6,434 |
Drunk and Drugged Driving Prevention Fund ..........$5,473 | ||
Illinois Affordable Housing Trust Fund ...........$118,222 | ||
Community Water Supply Laboratory Fund ............$10,021 | ||
Used Tire Management Fund .........................$17,524 | ||
Natural Areas Acquisition Fund ....................$15,501 | ||
Open Space Lands Acquisition | ||
and Development Fund ..........................$49,105 | ||
Working Capital Revolving Fund ...................$126,344 | ||
State Garage Revolving Fund .......................$92,513 | ||
Statistical Services Revolving Fund ..............$181,949 | ||
Paper and Printing Revolving Fund ..................$3,632 | ||
Air Transportation Revolving Fund ..................$1,969 | ||
Communications Revolving Fund ....................$304,278 | ||
Environmental Laboratory Certification Fund ........$1,357 | ||
Public Health Laboratory Services Revolving Fund ...$5,892 | ||
Provider Inquiry Trust Fund ........................$1,742 | ||
Lead Poisoning Screening, | ||
Prevention, and Abatement Fund .................$8,200 | ||
Drug Treatment Fund ...............................$14,028 | ||
Feed Control Fund ..................................$2,472 | ||
Plumbing Licensure and Program Fund ................$3,521 | ||
Insurance Premium Tax Refund Fund ..................$7,872 | ||
Tax Compliance and Administration Fund .............$5,416 | ||
Appraisal Administration Fund ......................$2,924 | ||
Trauma Center Fund ................................$40,139 | ||
Alternate Fuels Fund ...............................$1,467 |
Illinois State Fair Fund ..........................$13,844 | ||
State Asset Forfeiture Fund ........................$8,210 | ||
Federal Asset Forfeiture Fund ......................$6,471 | ||
Department of Corrections Reimbursement | ||
and Education Fund ............................$78,965 | ||
Health Facility Plan Review Fund ...................$3,444 | ||
LEADS Maintenance Fund .............................$6,075 | ||
State Offender DNA Identification | ||
System Fund ....................................$1,712 | ||
Illinois Historic Sites Fund .......................$4,511 | ||
Public Pension Regulation Fund .....................$2,313 | ||
Workforce, Technology, and Economic | ||
Development Fund ...............................$5,357 | ||
Renewable Energy Resources Trust Fund .............$29,920 | ||
Energy Efficiency Trust Fund .......................$8,368 | ||
Pesticide Control Fund .............................$6,687 | ||
Conservation 2000 Fund ............................$30,764 | ||
Wireless Carrier Reimbursement Fund ...............$91,024 | ||
International Tourism Fund ........................$13,057 | ||
Public Transportation Fund .......................$701,837 | ||
Horse Racing Fund .................................$18,589 | ||
Death Certificate Surcharge Fund ...................$1,901 | ||
State Police Wireless Service | ||
Emergency Fund .................................$1,012 | ||
Downstate Public Transportation Fund .............$112,085 | ||
Motor Carrier Safety Inspection Fund ...............$6,543 |
State Police Whistleblower Reward | ||
and Protection Fund ............................$1,894 | ||
Illinois Standardbred Breeders Fund ................$4,412 | ||
Illinois Thoroughbred Breeders Fund ................$6,635 | ||
Illinois Clean Water Fund .........................$17,579 | ||
Independent Academic Medical Center Fund ...........$5,611 | ||
Child Support Administrative Fund ................$432,527 | ||
Corporate Headquarters Relocation | ||
Assistance Fund ................................$4,047 | ||
Local Initiative Fund .............................$58,762 | ||
Tourism Promotion Fund ............................$88,072 | ||
Digital Divide Elimination Fund ...................$11,593 | ||
Presidential Library and Museum Operating Fund .....$4,624 | ||
Metro-East Public Transportation Fund .............$47,787 | ||
Medical Special Purposes Trust Fund ...............$11,779 | ||
Dram Shop Fund ....................................$11,317 | ||
Illinois State Dental Disciplinary Fund ............$1,986 | ||
Hazardous Waste Research Fund ......................$1,333 | ||
Real Estate License Administration Fund ...........$10,886 | ||
Traffic and Criminal Conviction | ||
Surcharge Fund ................................$44,798 | ||
Criminal Justice Information | ||
Systems Trust Fund .............................$5,693 | ||
Design Professionals Administration | ||
and Investigation Fund .........................$2,036 | ||
State Surplus Property Revolving Fund ..............$6,829 |
Illinois Forestry Development Fund .................$7,012 | ||
State Police Services Fund ........................$47,072 | ||
Youth Drug Abuse Prevention Fund ...................$1,299 | ||
Metabolic Screening and Treatment Fund ............$15,947 | ||
Insurance Producer Administration Fund ............$30,870 | ||
Coal Technology Development Assistance Fund .......$43,692 | ||
Rail Freight Loan Repayment Fund ...................$1,016 | ||
Low-Level Radioactive Waste | ||
Facility
Development and Operation Fund ......$1,989 | ||
Environmental Protection Permit and Inspection Fund .$32,125 | ||
Park and Conservation Fund ........................$41,038 | ||
Local Tourism Fund ................................$34,492 | ||
Illinois Capital Revolving Loan Fund ..............$10,624 | ||
Illinois Equity Fund ...............................$1,929 | ||
Large Business Attraction Fund .....................$5,554 | ||
Illinois Beach Marina Fund .........................$5,053 | ||
International and Promotional Fund .................$1,466 | ||
Public Infrastructure Construction | ||
Loan Revolving Fund ............................$3,111 | ||
Insurance Financial Regulation Fund ...............$42,575 | ||
Total
$4,975,487
| ||
(e-7) Notwithstanding any other provision of State law to | ||
the contrary, on or after July 1, 2006 and through June 30, | ||
2007, in addition to any other transfers that may be provided | ||
for by law, at the direction of and upon notification from the | ||
Director of Central Management Services, the State Comptroller |
shall direct and the State Treasurer shall transfer amounts | ||
into the Professional Services Fund from the designated funds | ||
not exceeding the following totals: | ||
Food and Drug Safety Fund ..........................$3,300 | ||
Financial Institution Fund ........................$13,000 | ||
General Professions Dedicated Fund .................$8,600 | ||
Illinois Department of Agriculture | ||
Laboratory Services Revolving Fund .............$2,000 | ||
Illinois Veterans' Rehabilitation Fund ............$11,300 | ||
State Boating Act Fund ............................$27,200 | ||
State Parks Fund ..................................$22,100 | ||
Agricultural Premium Fund .........................$59,800 | ||
Fire Prevention Fund ..............................$30,000 | ||
Mental Health Fund ................................$78,700 | ||
Illinois State Pharmacy Disciplinary Fund ..........$2,800 | ||
Radiation Protection Fund .........................$16,100 | ||
Solid Waste Management Fund .......................$37,900 | ||
Illinois Gaming Law Enforcement Fund ...............$7,300 | ||
Subtitle D Management Fund .........................$4,700 | ||
Illinois State Medical Disciplinary Fund ...........$8,700 | ||
Facility Licensing Fund ............................$1,100 | ||
Youth Alcoholism and | ||
Substance Abuse Prevention Fund ................$2,800 | ||
Plugging and Restoration Fund ......................$1,100 | ||
State Crime Laboratory Fund ........................$1,400 | ||
Motor Vehicle Theft Prevention Trust Fund ..........$9,200 |
Weights and Measures Fund ..........................$5,000 | ||
Illinois School Asbestos Abatement Fund ............$2,200 | ||
Violence Prevention Fund ...........................$5,200 | ||
Capital Development Board Revolving Fund ..........$14,900 | ||
DCFS Children's Services Fund ..................$1,294,000 | ||
State Police DUI Fund ..............................$1,400 | ||
Illinois Health Facilities Planning Fund ...........$3,200 | ||
Emergency Public Health Fund .......................$8,000 | ||
Fair and Exposition Fund ...........................$3,800 | ||
Nursing Dedicated and Professional Fund ............$5,800 | ||
Optometric Licensing and Disciplinary Board Fund ...$1,000 | ||
Underground Resources Conservation | ||
Enforcement Fund ...............................$1,200 | ||
State Rail Freight Loan Repayment Fund .............$6,500 | ||
Drunk and Drugged Driving Prevention Fund ..........$5,500 | ||
Illinois Affordable Housing Trust Fund ...........$118,900 | ||
Community Water Supply Laboratory Fund ............$10,100 | ||
Used Tire Management Fund .........................$17,600 | ||
Natural Areas Acquisition Fund ....................$15,600 | ||
Open Space Lands Acquisition | ||
and Development Fund ..........................$49,400 | ||
Working Capital Revolving Fund ...................$127,100 | ||
State Garage Revolving Fund .......................$93,100 | ||
Statistical Services Revolving Fund ..............$183,000 | ||
Paper and Printing Revolving Fund ..................$3,700 | ||
Air Transportation Revolving Fund ..................$2,000 |
Communications Revolving Fund ....................$306,100 | ||
Environmental Laboratory Certification Fund ........$1,400 | ||
Public Health Laboratory Services | ||
Revolving Fund .................................$5,900 | ||
Provider Inquiry Trust Fund ........................$1,800 | ||
Lead Poisoning Screening, Prevention, | ||
and Abatement Fund .............................$8,200 | ||
Drug Treatment Fund ...............................$14,100 | ||
Feed Control Fund ..................................$2,500 | ||
Plumbing Licensure and Program Fund ................$3,500 | ||
Insurance Premium Tax Refund Fund ..................$7,900 | ||
Tax Compliance and Administration Fund .............$5,400 | ||
Appraisal Administration Fund ......................$2,900 | ||
Trauma Center Fund ................................$40,400 | ||
Alternate Fuels Fund ..............................$1,500
| ||
Illinois State Fair Fund ..........................$13,900 | ||
State Asset Forfeiture Fund ........................$8,300 | ||
Department of Corrections | ||
Reimbursement and Education Fund ..............$79,400 | ||
Health Facility Plan Review Fund ...................$3,500 | ||
LEADS Maintenance Fund .............................$6,100 | ||
State Offender DNA Identification System Fund ......$1,700 | ||
Illinois Historic Sites Fund .......................$4,500 | ||
Public Pension Regulation Fund .....................$2,300 | ||
Workforce, Technology, and Economic | ||
Development Fund ...............................$5,400 |
Renewable Energy Resources Trust Fund .............$30,100 | ||
Energy Efficiency Trust Fund .......................$8,400 | ||
Pesticide Control Fund .............................$6,700 | ||
Conservation 2000 Fund ............................$30,900 | ||
Wireless Carrier Reimbursement Fund ...............$91,600 | ||
International Tourism Fund ........................$13,100 | ||
Public Transportation Fund .......................$705,900 | ||
Horse Racing Fund .................................$18,700 | ||
Death Certificate Surcharge Fund ...................$1,900 | ||
State Police Wireless Service Emergency Fund .......$1,000 | ||
Downstate Public Transportation Fund .............$112,700 | ||
Motor Carrier Safety Inspection Fund ...............$6,600 | ||
State Police Whistleblower | ||
Reward and Protection Fund .....................$1,900 | ||
Illinois Standardbred Breeders Fund ................$4,400 | ||
Illinois Thoroughbred Breeders Fund ................$6,700 | ||
Illinois Clean Water Fund .........................$17,700 | ||
Child Support Administrative Fund ................$435,100 | ||
Tourism Promotion Fund ............................$88,600 | ||
Digital Divide Elimination Fund ...................$11,700 | ||
Presidential Library and Museum Operating Fund .....$4,700 | ||
Metro-East Public Transportation Fund .............$48,100 | ||
Medical Special Purposes Trust Fund ...............$11,800 | ||
Dram Shop Fund ....................................$11,400 | ||
Illinois State Dental Disciplinary Fund ............$2,000 | ||
Hazardous Waste Research Fund ......................$1,300 |
Real Estate License Administration Fund ...........$10,900 | ||
Traffic and Criminal Conviction Surcharge Fund ....$45,100 | ||
Criminal Justice Information Systems Trust Fund ....$5,700 | ||
Design Professionals Administration | ||
and Investigation Fund .........................$2,000 | ||
State Surplus Property Revolving Fund ..............$6,900 | ||
State Police Services Fund ........................$47,300 | ||
Youth Drug Abuse Prevention Fund ...................$1,300 | ||
Metabolic Screening and Treatment Fund ............$16,000 | ||
Insurance Producer Administration Fund ............$31,100 | ||
Coal Technology Development Assistance Fund .......$43,900 | ||
Low-Level Radioactive Waste Facility | ||
Development and Operation Fund .................$2,000 | ||
Environmental Protection Permit | ||
and Inspection Fund ...........................$32,300 | ||
Park and Conservation Fund ........................$41,300 | ||
Local Tourism Fund ................................$34,700 | ||
Illinois Capital Revolving Loan Fund ..............$10,700 | ||
Illinois Equity Fund ...............................$1,900 | ||
Large Business Attraction Fund .....................$5,600 | ||
Illinois Beach Marina Fund .........................$5,100 | ||
International and Promotional Fund .................$1,500 | ||
Public Infrastructure Construction | ||
Loan Revolving Fund ............................$3,100 | ||
Insurance Financial Regulation Fund ..............$42,800
| ||
Total $4,918,200
|
(e-10) Notwithstanding any other provision of State law to | ||
the contrary and in addition to any other transfers that may be | ||
provided for by law, on the first day of each calendar quarter | ||
of the fiscal year beginning July 1, 2005, or as soon as may be | ||
practical thereafter, the State Comptroller shall direct and | ||
the State Treasurer shall transfer from each designated fund | ||
into the Professional Services Fund amounts equal to one-fourth | ||
of each of the following totals:
| ||
General Revenue Fund ...........................$4,440,000 | ||
Road Fund ......................................$5,324,411 | ||
Total $9,764,411
| ||
(e-15) Notwithstanding any other provision of State law to | ||
the contrary and in addition to any other transfers that may be | ||
provided for by law, the State Comptroller shall direct and the | ||
State Treasurer shall transfer from the funds specified into | ||
the Professional Services Fund according to the schedule | ||
specified herein as follows:
| ||
General Revenue Fund ..........................$4,466,000
| ||
Road Fund .....................................$5,355,500
| ||
Total $9,821,500
| ||
One-fourth of the specified amount shall be transferred on | ||
each of July 1 and October 1, 2006, or as soon as may be | ||
practical thereafter, and one-half of the specified amount | ||
shall be transferred on January 1, 2007, or as soon as may be | ||
practical thereafter.
| ||
(e-20) Notwithstanding any other provision of State law to |
the contrary, on or after July 1, 2010 and through June 30, | ||
2011, in addition to any other transfers that may be provided | ||
for by law, at the direction of and upon notification from the | ||
Director of Central Management Services, the State Comptroller | ||
shall direct and the State Treasurer shall transfer amounts | ||
into the Professional Services Fund from the designated funds | ||
not exceeding the following totals: | ||
Grade Crossing Protection Fund ...................$55,300 | ||
Financial Institution Fund .......................$10,000 | ||
General Professions Dedicated Fund ...............$11,600 | ||
Illinois Veterans' Rehabilitation Fund ...........$10,800 | ||
State Boating Act Fund ...........................$23,500 | ||
State Parks Fund .................................$21,200 | ||
Agricultural Premium Fund ........................$55,400 | ||
Fire Prevention Fund .............................$46,100 | ||
Mental Health Fund ...............................$45,200 | ||
Illinois State Pharmacy Disciplinary Fund ...........$300 | ||
Radiation Protection Fund ........................$12,900 | ||
Solid Waste Management Fund ......................$48,100 | ||
Illinois Gaming Law Enforcement Fund ..............$2,900 | ||
Subtitle D Management Fund ........................$6,300 | ||
Illinois State Medical Disciplinary Fund ..........$9,200 | ||
Weights and Measures Fund .........................$6,700 | ||
Violence Prevention Fund ..........................$4,000 | ||
Capital Development Board Revolving Fund ..........$7,900 | ||
DCFS Children's Services Fund ...................$804,800 |
Illinois Health Facilities Planning Fund ..........$4,000 | ||
Emergency Public Health Fund ......................$7,600 | ||
Nursing Dedicated and Professional Fund ...........$5,600 | ||
State Rail Freight Loan Repayment Fund ............$1,700 | ||
Drunk and Drugged Driving Prevention Fund .........$4,600 | ||
Community Water Supply Laboratory Fund ............$3,100 | ||
Used Tire Management Fund ........................$15,200 | ||
Natural Areas Acquisition Fund ...................$33,400 | ||
Open Space Lands Acquisition | ||
and Development Fund .........................$62,100 | ||
Working Capital Revolving Fund ...................$91,700 | ||
State Garage Revolving Fund ......................$89,600 | ||
Statistical Services Revolving Fund .............$277,700 | ||
Communications Revolving Fund ...................$248,100 | ||
Facilities Management Revolving Fund ............$472,600 | ||
Public Health Laboratory Services | ||
Revolving Fund ................................$5,900 | ||
Lead Poisoning Screening, Prevention, | ||
and Abatement Fund ............................$7,900 | ||
Drug Treatment Fund ...............................$8,700 | ||
Tax Compliance and Administration Fund ............$8,300 | ||
Trauma Center Fund ...............................$34,800 | ||
Illinois State Fair Fund .........................$12,700 | ||
Department of Corrections | ||
Reimbursement and Education Fund .............$77,600 | ||
Illinois Historic Sites Fund ......................$4,200 |
Pesticide Control Fund ............................$7,000 | ||
Partners for Conservation Fund ...................$25,000 | ||
International Tourism Fund .......................$14,100 | ||
Horse Racing Fund ................................$14,800 | ||
Motor Carrier Safety Inspection Fund ..............$4,500 | ||
Illinois Standardbred Breeders Fund ...............$3,400 | ||
Illinois Thoroughbred Breeders Fund ...............$5,200 | ||
Illinois Clean Water Fund ........................$19,400 | ||
Child Support Administrative Fund ...............$398,000 | ||
Tourism Promotion Fund ...........................$75,300 | ||
Digital Divide Elimination Fund ..................$11,800 | ||
Presidential Library and Museum Operating Fund ...$25,900 | ||
Medical Special Purposes Trust Fund ..............$10,800 | ||
Dram Shop Fund ...................................$12,700 | ||
Cycle Rider Safety Training Fund ..................$7,100 | ||
State Police Services Fund .......................$43,600 | ||
Metabolic Screening and Treatment Fund ...........$23,900 | ||
Insurance Producer Administration Fund ...........$16,800 | ||
Coal Technology Development Assistance Fund ......$43,700 | ||
Environmental Protection Permit | ||
and Inspection Fund ..........................$21,600 | ||
Park and Conservation Fund .......................$38,100 | ||
Local Tourism Fund ...............................$31,800 | ||
Illinois Capital Revolving Loan Fund ..............$5,800 | ||
Large Business Attraction Fund ......................$300 | ||
Adeline Jay Geo-Karis Illinois |
Beach Marina Fund .............................$5,000 | ||
Insurance Financial Regulation Fund ..............$23,000 | ||
Total $3,547,900 | ||
(e-25) Notwithstanding any other provision of State law to | ||
the contrary and in addition to any other transfers that may be | ||
provided for by law, the State Comptroller shall direct and the | ||
State Treasurer shall transfer from the funds specified into | ||
the Professional Services Fund according to the schedule | ||
specified as follows: | ||
General Revenue Fund ..........................$4,600,000 | ||
Road Fund .....................................$4,852,500 | ||
Total $9,452,500 | ||
One fourth of the specified amount shall be transferred on | ||
each of July 1 and October 1, 2010, or as soon as may be | ||
practical thereafter, and one half of the specified amount | ||
shall be transferred on January 1, 2011, or as soon as may be | ||
practical thereafter. | ||
(e-30) Notwithstanding any other provision of State law to | ||
the contrary and in addition to any other transfers that may be | ||
provided for by law, the State Comptroller shall direct and the | ||
State Treasurer shall transfer from the funds specified into | ||
the Professional Services Fund according to the schedule | ||
specified as follows: | ||
General Revenue Fund ..........................$4,600,000 | ||
One-fourth of the specified amount shall be transferred on | ||
each of July 1 and October 1, 2011, or as soon as may be |
practical thereafter, and one-half of the specified amount | ||
shall be transferred on January 1, 2012, or as soon as may be | ||
practical thereafter. | ||
(e-35) Notwithstanding any other provision of State law to | ||
the contrary, on or after July 1, 2013 and through June 30, | ||
2014, in addition to any other transfers that may be provided | ||
for by law, at the direction of and upon notification from the | ||
Director of Central Management Services, the State Comptroller | ||
shall direct and the State Treasurer shall transfer amounts | ||
into the Professional Services Fund from the designated funds | ||
not exceeding the following totals: | ||
Financial Institution Fund .........................$2,500 | ||
General Professions Dedicated Fund .................$2,000 | ||
Illinois Veterans' Rehabilitation Fund .............$2,300 | ||
State Boating Act Fund .............................$5,500 | ||
State Parks Fund ...................................$4,800 | ||
Agricultural Premium Fund ..........................$9,900 | ||
Fire Prevention Fund ..............................$10,300 | ||
Mental Health Fund ................................$14,000 | ||
Illinois State Pharmacy Disciplinary Fund ............$600 | ||
Radiation Protection Fund ..........................$3,400 | ||
Solid Waste Management Fund ........................$7,600 | ||
Illinois Gaming Law Enforcement Fund .................$800 | ||
Subtitle D Management Fund ...........................$700 | ||
Illinois State Medical Disciplinary Fund ...........$2,000 | ||
Weights and Measures Fund .........................$20,300 |
ICJIA Violence Prevention Fund .......................$900 | ||
Capital Development Board Revolving Fund ...........$3,100 | ||
DCFS Children's Services Fund ....................$175,500 | ||
Illinois Health Facilities Planning Fund .............$800 | ||
Emergency Public Health Fund .......................$1,400 | ||
Nursing Dedicated and Professional Fund ............$1,200 | ||
State Rail Freight Loan Repayment Fund .............$2,300 | ||
Drunk and Drugged Driving Prevention Fund ............$800 | ||
Community Water Supply Laboratory Fund ...............$500 | ||
Used Tire Management Fund ..........................$2,700 | ||
Natural Areas Acquisition Fund .....................$3,000 | ||
Open Space Lands Acquisition and Development Fund ..$7,300 | ||
Working Capital Revolving Fund ....................$22,900 | ||
State Garage Revolving Fund .......................$22,100 | ||
Statistical Services Revolving Fund ...............$67,100 | ||
Communications Revolving Fund .................$56,900 | ||
Facilities Management Revolving Fund ..............$84,400 | ||
Public Health Laboratory Services Revolving Fund ....$300 | ||
Lead Poisoning Screening, Prevention, and | ||
Abatement Fund .................................$1,300 | ||
Tax Compliance and Administration Fund .............$1,700 | ||
Illinois State Fair Fund ...........................$2,300 | ||
Department of Corrections
Reimbursement | ||
and Education Fund ............................$14,700 | ||
Illinois Historic Sites Fund .........................$900 | ||
Pesticide Control Fund .............................$2,000 |
Partners for Conservation Fund .....................$3,300 | ||
International Tourism Fund .........................$1,200 | ||
Horse Racing Fund ..................................$3,100 | ||
Motor Carrier Safety Inspection Fund ...............$1,000 | ||
Illinois Thoroughbred Breeders Fund ................$1,000 | ||
Illinois Clean Water Fund ..........................$7,400 | ||
Child Support Administrative Fund .................$82,100 | ||
Tourism Promotion Fund ............................$15,200 | ||
Presidential Library and Museum | ||
Operating Fund .................................$4,600 | ||
Dram Shop Fund .....................................$3,200 | ||
Cycle Rider Safety Training Fund ...................$2,100 | ||
State Police Services Fund .........................$8,500 | ||
Metabolic Screening and Treatment Fund .............$6,000 | ||
Insurance Producer Administration Fund .............$6,700 | ||
Coal Technology Development Assistance Fund ........$6,900 | ||
Environmental Protection Permit | ||
and Inspection Fund ...........................$3,800 | ||
Park and Conservation Fund .........................$7,500 | ||
Local Tourism Fund .................................$5,100 | ||
Illinois Capital Revolving Loan Fund .................$400 | ||
Adeline Jay Geo-Karis Illinois | ||
Beach Marina Fund ...............................$500 | ||
Insurance Financial Regulation Fund ................$8,200 | ||
Total $740,600 | ||
(e-40) Notwithstanding any other provision of State law to |
the contrary and in addition to any other transfers that may be | ||
provided for by law, the State Comptroller shall direct and the | ||
State Treasurer shall transfer from the funds specified into | ||
the Professional Services Fund according to the schedule | ||
specified as follows: | ||
General Revenue Fund ...........................$6,000,000 | ||
Road Fund ......................................$1,161,700 | ||
Total $7,161,700 | ||
(f) The term "professional services" means services | ||
rendered on behalf of State agencies and other State entities
| ||
pursuant to Section 405-293 of the Department of Central | ||
Management Services Law of the Civil Administrative Code of | ||
Illinois.
| ||
(Source: P.A. 96-959, eff. 7-1-10; 97-641, eff. 12-19-11.)
| ||
(30 ILCS 105/6z-70) | ||
Sec. 6z-70. The Secretary of State Identification Security | ||
and Theft Prevention Fund. | ||
(a) The Secretary of State Identification Security and | ||
Theft Prevention Fund is created as a special fund in the State | ||
treasury. The Fund shall consist of any fund transfers, grants, | ||
fees, or moneys from other sources received for the purpose of | ||
funding identification security and theft prevention measures. | ||
(b) All moneys in the Secretary of State Identification | ||
Security and Theft Prevention Fund shall be used, subject to | ||
appropriation, for any costs related to implementing |
identification security and theft prevention measures. | ||
(c) Notwithstanding any other provision of State law to the | ||
contrary, on or after July 1, 2007, and until June 30, 2008, in | ||
addition to any other transfers that may be provided for by | ||
law, at the direction of and upon notification of the Secretary | ||
of State, the State Comptroller shall direct and the State | ||
Treasurer shall transfer amounts into the Secretary of State | ||
Identification Security and Theft Prevention Fund from the | ||
designated funds not exceeding the following totals: | ||
Lobbyist Registration Administration Fund .......$100,000 | ||
Registered Limited Liability Partnership Fund ....$75,000 | ||
Securities Investors Education Fund .............$500,000 | ||
Securities Audit and Enforcement Fund .........$5,725,000 | ||
Department of Business Services | ||
Special Operations Fund .......................$3,000,000 | ||
Corporate Franchise Tax Refund Fund ..........$3,000,000.
| ||
(d) Notwithstanding any other provision of State law to the | ||
contrary, on or after July 1, 2008, and until June 30, 2009, in | ||
addition to any other transfers that may be provided for by | ||
law, at the direction of and upon notification of the Secretary | ||
of State, the State Comptroller shall direct and the State | ||
Treasurer shall transfer amounts into the Secretary of State | ||
Identification Security and Theft Prevention Fund from the | ||
designated funds not exceeding the following totals: | ||
Lobbyist Registration Administration Fund ........$100,000 | ||
Registered Limited Liability Partnership Fund .....$75,000 |
Securities Investors Education Fund ..............$500,000 | ||
Securities Audit and Enforcement Fund ..........$5,725,000 | ||
Department of Business Services | ||
Special Operations Fund ...................$3,000,000 | ||
Corporate Franchise Tax Refund Fund ............$3,000,000 | ||
State Parking Facility Maintenance Fund .........$100,000 | ||
(e) Notwithstanding any other provision of State law to the | ||
contrary, on or after July 1, 2009, and until June 30, 2010, in | ||
addition to any other transfers that may be provided for by | ||
law, at the direction of and upon notification of the Secretary | ||
of State, the State Comptroller shall direct and the State | ||
Treasurer shall transfer amounts into the Secretary of State | ||
Identification Security and Theft Prevention Fund from the | ||
designated funds not exceeding the following totals: | ||
Lobbyist Registration Administration Fund .......$100,000 | ||
Registered Limited Liability Partnership Fund ...$175,000 | ||
Securities Investors Education Fund .............$750,000 | ||
Securities Audit and Enforcement Fund ...........$750,000 | ||
Department of Business Services | ||
Special Operations Fund ...................$3,000,000 | ||
Corporate Franchise Tax Refund Fund ...........$3,000,000 | ||
State Parking Facility Maintenance Fund .........$100,000 | ||
(f) Notwithstanding any other provision of State law to the | ||
contrary, on or after July 1, 2010, and until June 30, 2011, in | ||
addition to any other transfers that may be provided for by | ||
law, at the direction of and upon notification of the Secretary |
of State, the State Comptroller shall direct and the State | ||
Treasurer shall transfer amounts into the Secretary of State | ||
Identification Security and Theft Prevention Fund from the | ||
designated funds not exceeding the following totals: | ||
Registered Limited Liability Partnership Fund ...$287,000 | ||
Securities Investors Education Board ............$750,000 | ||
Securities Audit and Enforcement Fund ...........$750,000 | ||
Department of Business Services Special | ||
Operations Fund ...........................$3,000,000 | ||
Corporate Franchise Tax Refund Fund ...........$3,000,000 | ||
(g) Notwithstanding any other provision of State law to the | ||
contrary, on or after July 1, 2011, and until June 30, 2012, in | ||
addition to any other transfers that may be provided for by | ||
law, at the direction of and upon notification of the Secretary | ||
of State, the State Comptroller shall direct and the State | ||
Treasurer shall transfer amounts into the Secretary of State | ||
Identification Security and Theft Prevention Fund from the | ||
designated funds not exceeding the following totals: | ||
Division of Corporations Registered | ||
Limited Liability Partnership Fund ...........$287,000 | ||
Securities Investors Education Fund ..............$750,000 | ||
Securities Audit and Enforcement Fund ..........$3,500,000 | ||
Department of Business Services | ||
Special Operations Fund ....................$3,000,000 | ||
Corporate Franchise Tax Refund Fund ...........$3,000,000 | ||
(h) Notwithstanding any other provision of State law to the |
contrary, on or after the effective date of this amendatory Act | ||
of the 98th General Assembly, and until June 30, 2014, in | ||
addition to any other transfers that may be provided for by | ||
law, at the direction of and upon notification from the | ||
Secretary of State, the State Comptroller shall direct and the | ||
State Treasurer shall transfer amounts into the Secretary of | ||
State Identification Security and Theft Prevention Fund from | ||
the designated funds not exceeding the following totals: | ||
Division of Corporations Registered Limited | ||
Liability Partnership Fund ...................$287,000 | ||
Securities Investors Education Fund ............$1,500,000 | ||
Department of Business Services Special Operations Fund | ||
.. $3,000,000 | ||
Securities Audit and Enforcement Fund ..........$3,500,000 | ||
Corporate Franchise Tax Refund Fund ............$3,000,000 | ||
(Source: P.A. 96-45, eff. 7-15-09; 96-959, eff. 7-1-10; 97-72, | ||
eff. 7-1-11.)
| ||
(30 ILCS 105/6z-81) | ||
Sec. 6z-81. Healthcare Provider Relief Fund. | ||
(a) There is created in the State treasury a special fund | ||
to be known as the Healthcare Provider Relief Fund. | ||
(b) The Fund is created for the purpose of receiving and | ||
disbursing moneys in accordance with this Section. | ||
Disbursements from the Fund shall be made only as follows: | ||
(1) Subject to appropriation, for payment by the |
Department of Healthcare and
Family Services or by the | ||
Department of Human Services of medical bills and related | ||
expenses, including administrative expenses, for which the | ||
State is responsible under Titles XIX and XXI of the Social | ||
Security Act, the Illinois Public Aid Code, the Children's | ||
Health Insurance Program Act, the Covering ALL KIDS Health | ||
Insurance Act, and the Long Term Acute Care Hospital | ||
Quality Improvement Transfer Program Act. | ||
(2) For repayment of funds borrowed from other State
| ||
funds or from outside sources, including interest thereon. | ||
(c) The Fund shall consist of the following: | ||
(1) Moneys received by the State from short-term
| ||
borrowing pursuant to the Short Term Borrowing Act on or | ||
after the effective date of this amendatory Act of the 96th | ||
General Assembly. | ||
(2) All federal matching funds received by the
Illinois | ||
Department of Healthcare and Family Services as a result of | ||
expenditures made by the Department that are attributable | ||
to moneys deposited in the Fund. | ||
(3) All federal matching funds received by the
Illinois | ||
Department of Healthcare and Family Services as a result of | ||
federal approval of Title XIX State plan amendment | ||
transmittal number 07-09. | ||
(4) All other moneys received for the Fund from any
| ||
other source, including interest earned thereon. | ||
(5) All federal matching funds received by the
Illinois |
Department of Healthcare and Family Services as a result of | ||
expenditures made by the Department for Medical Assistance | ||
from the General Revenue Fund, the Tobacco Settlement | ||
Recovery Fund, the Long-Term Care Provider Fund, and the | ||
Drug Rebate Fund related to individuals eligible for | ||
medical assistance pursuant to the Patient Protection and | ||
Affordable Care Act (P.L. 111-148) and Section 5-2 of the | ||
Illinois Public Aid Code. | ||
(d) In addition to any other transfers that may be provided | ||
for by law, on the effective date of this amendatory Act of the | ||
97th General Assembly, or as soon thereafter as practical, the | ||
State Comptroller shall direct and the State Treasurer shall | ||
transfer the sum of $365,000,000 from the General Revenue Fund | ||
into the Healthcare Provider Relief Fund.
| ||
(e) In addition to any other transfers that may be provided | ||
for by law, on July 1, 2011, or as soon thereafter as | ||
practical, the State Comptroller shall direct and the State | ||
Treasurer shall transfer the sum of $160,000,000 from the | ||
General Revenue Fund to the Healthcare Provider Relief Fund. | ||
(f) Notwithstanding any other State law to the contrary, | ||
and in addition to any other transfers that may be provided for | ||
by law, the State Comptroller shall order transferred and the | ||
State Treasurer shall transfer $500,000,000 to the Healthcare | ||
Provider Relief Fund from the General Revenue Fund in equal | ||
monthly installments of $100,000,000, with the first transfer | ||
to be made on July 1, 2012, or as soon thereafter as practical, |
and with each of the remaining transfers to be made on August | ||
1, 2012, September 1, 2012, October 1, 2012, and November 1, | ||
2012, or as soon thereafter as practical. This transfer may | ||
assist the Department of Healthcare and Family Services in | ||
improving Medical Assistance bill processing timeframes or in | ||
meeting the possible requirements of Senate Bill 3397, or other | ||
similar legislation, of the 97th General Assembly should it | ||
become law. | ||
(g) Notwithstanding any other State law to the contrary, | ||
and in addition to any other transfers that may be provided for | ||
by law, on July 1, 2013, or as soon thereafter as may be | ||
practical, the State Comptroller shall direct and the State | ||
Treasurer shall transfer the sum of $601,000,000 from the | ||
General Revenue Fund to the Healthcare Provider Relief Fund. | ||
(Source: P.A. 96-820, eff. 11-18-09; 96-1100, eff. 1-1-11; | ||
97-44, eff. 6-28-11; 97-641, eff. 12-19-11; 97-689, eff. | ||
6-14-12; 97-732, eff. 6-30-12; revised 7-10-12.)
| ||
(30 ILCS 105/6z-93) | ||
Sec. 6z-93. FY13/FY14 FY 13 Backlog Payment Fund. The | ||
FY13/FY14 FY 13 Backlog Payment Fund is created as a special | ||
fund in the State treasury. Beginning July 1, 2012 and on or | ||
before December 31, 2013 2012 , the State Comptroller shall | ||
direct and the State Treasurer shall transfer funds from the | ||
FY13/FY14 FY 13 Backlog Payment Fund to the General Revenue | ||
Fund as needed for the payment of vouchers and transfers to |
other State funds obligated in State fiscal years year 2012 and | ||
2013 , other than costs incurred for claims under the Medical | ||
Assistance Program.
| ||
(Source: P.A. 97-732, eff. 6-30-12.)
| ||
(30 ILCS 105/8.3) (from Ch. 127, par. 144.3) | ||
Sec. 8.3. Money in the Road Fund shall, if and when the | ||
State of
Illinois incurs any bonded indebtedness for the | ||
construction of
permanent highways, be set aside and used for | ||
the purpose of paying and
discharging annually the principal | ||
and interest on that bonded
indebtedness then due and payable, | ||
and for no other purpose. The
surplus, if any, in the Road Fund | ||
after the payment of principal and
interest on that bonded | ||
indebtedness then annually due shall be used as
follows: | ||
first -- to pay the cost of administration of Chapters | ||
2 through 10 of
the Illinois Vehicle Code, except the cost | ||
of administration of Articles I and
II of Chapter 3 of that | ||
Code; and | ||
secondly -- for expenses of the Department of | ||
Transportation for
construction, reconstruction, | ||
improvement, repair, maintenance,
operation, and | ||
administration of highways in accordance with the
| ||
provisions of laws relating thereto, or for any purpose | ||
related or
incident to and connected therewith, including | ||
the separation of grades
of those highways with railroads | ||
and with highways and including the
payment of awards made |
by the Illinois Workers' Compensation Commission under the | ||
terms of
the Workers' Compensation Act or Workers' | ||
Occupational Diseases Act for
injury or death of an | ||
employee of the Division of Highways in the
Department of | ||
Transportation; or for the acquisition of land and the
| ||
erection of buildings for highway purposes, including the | ||
acquisition of
highway right-of-way or for investigations | ||
to determine the reasonably
anticipated future highway | ||
needs; or for making of surveys, plans,
specifications and | ||
estimates for and in the construction and maintenance
of | ||
flight strips and of highways necessary to provide access | ||
to military
and naval reservations, to defense industries | ||
and defense-industry
sites, and to the sources of raw | ||
materials and for replacing existing
highways and highway | ||
connections shut off from general public use at
military | ||
and naval reservations and defense-industry sites, or for | ||
the
purchase of right-of-way, except that the State shall | ||
be reimbursed in
full for any expense incurred in building | ||
the flight strips; or for the
operating and maintaining of | ||
highway garages; or for patrolling and
policing the public | ||
highways and conserving the peace; or for the operating | ||
expenses of the Department relating to the administration | ||
of public transportation programs; or, during fiscal year | ||
2012 only, for the purposes of a grant not to exceed | ||
$8,500,000 to the Regional Transportation Authority on | ||
behalf of PACE for the purpose of ADA/Para-transit |
expenses; or, during fiscal year 2013 only, for the | ||
purposes of a grant not to exceed $3,825,000 to the | ||
Regional Transportation Authority on behalf of PACE for the | ||
purpose of ADA/Para-transit expenses; or, during fiscal | ||
year 2014 only, for the purposes of a grant not to exceed | ||
$3,825,000 to the Regional Transportation Authority on | ||
behalf of PACE for the purpose of ADA/Para-transit | ||
expenses; or for any of
those purposes or any other purpose | ||
that may be provided by law. | ||
Appropriations for any of those purposes are payable from | ||
the Road
Fund. Appropriations may also be made from the Road | ||
Fund for the
administrative expenses of any State agency that | ||
are related to motor
vehicles or arise from the use of motor | ||
vehicles. | ||
Beginning with fiscal year 1980 and thereafter, no Road | ||
Fund monies
shall be appropriated to the following Departments | ||
or agencies of State
government for administration, grants, or | ||
operations; but this
limitation is not a restriction upon | ||
appropriating for those purposes any
Road Fund monies that are | ||
eligible for federal reimbursement; | ||
1. Department of Public Health; | ||
2. Department of Transportation, only with respect to | ||
subsidies for
one-half fare Student Transportation and | ||
Reduced Fare for Elderly, except during fiscal year 2012 | ||
only when no more than $40,000,000 may be expended and | ||
except during fiscal year 2013 only when no more than |
$17,570,300 may be expended and except during fiscal year | ||
2014 only when no more than $17,570,000 may be expended ; | ||
3. Department of Central Management
Services, except | ||
for expenditures
incurred for group insurance premiums of | ||
appropriate personnel; | ||
4. Judicial Systems and Agencies. | ||
Beginning with fiscal year 1981 and thereafter, no Road | ||
Fund monies
shall be appropriated to the following Departments | ||
or agencies of State
government for administration, grants, or | ||
operations; but this
limitation is not a restriction upon | ||
appropriating for those purposes any
Road Fund monies that are | ||
eligible for federal reimbursement: | ||
1. Department of State Police, except for expenditures | ||
with
respect to the Division of Operations; | ||
2. Department of Transportation, only with respect to | ||
Intercity Rail
Subsidies, except during fiscal year 2012 | ||
only when no more than $40,000,000 may be expended and | ||
except during fiscal year 2013 only when no more than | ||
$26,000,000 may be expended and except during fiscal year | ||
2014 only when no more than $38,000,000 may be expended , | ||
and Rail Freight Services. | ||
Beginning with fiscal year 1982 and thereafter, no Road | ||
Fund monies
shall be appropriated to the following Departments | ||
or agencies of State
government for administration, grants, or | ||
operations; but this
limitation is not a restriction upon | ||
appropriating for those purposes any
Road Fund monies that are |
eligible for federal reimbursement: Department
of Central | ||
Management Services, except for awards made by
the Illinois | ||
Workers' Compensation Commission under the terms of the | ||
Workers' Compensation Act
or Workers' Occupational Diseases | ||
Act for injury or death of an employee of
the Division of | ||
Highways in the Department of Transportation. | ||
Beginning with fiscal year 1984 and thereafter, no Road | ||
Fund monies
shall be appropriated to the following Departments | ||
or agencies of State
government for administration, grants, or | ||
operations; but this
limitation is not a restriction upon | ||
appropriating for those purposes any
Road Fund monies that are | ||
eligible for federal reimbursement: | ||
1. Department of State Police, except not more than 40% | ||
of the
funds appropriated for the Division of Operations; | ||
2. State Officers. | ||
Beginning with fiscal year 1984 and thereafter, no Road | ||
Fund monies
shall be appropriated to any Department or agency | ||
of State government
for administration, grants, or operations | ||
except as provided hereafter;
but this limitation is not a | ||
restriction upon appropriating for those
purposes any Road Fund | ||
monies that are eligible for federal
reimbursement. It shall | ||
not be lawful to circumvent the above
appropriation limitations | ||
by governmental reorganization or other
methods. | ||
Appropriations shall be made from the Road Fund only in
| ||
accordance with the provisions of this Section. | ||
Money in the Road Fund shall, if and when the State of |
Illinois
incurs any bonded indebtedness for the construction of | ||
permanent
highways, be set aside and used for the purpose of | ||
paying and
discharging during each fiscal year the principal | ||
and interest on that
bonded indebtedness as it becomes due and | ||
payable as provided in the
Transportation Bond Act, and for no | ||
other
purpose. The surplus, if any, in the Road Fund after the | ||
payment of
principal and interest on that bonded indebtedness | ||
then annually due
shall be used as follows: | ||
first -- to pay the cost of administration of Chapters | ||
2 through 10
of the Illinois Vehicle Code; and | ||
secondly -- no Road Fund monies derived from fees, | ||
excises, or
license taxes relating to registration, | ||
operation and use of vehicles on
public highways or to | ||
fuels used for the propulsion of those vehicles,
shall be | ||
appropriated or expended other than for costs of | ||
administering
the laws imposing those fees, excises, and | ||
license taxes, statutory
refunds and adjustments allowed | ||
thereunder, administrative costs of the
Department of | ||
Transportation, including, but not limited to, the | ||
operating expenses of the Department relating to the | ||
administration of public transportation programs, payment | ||
of debts and liabilities incurred
in construction and | ||
reconstruction of public highways and bridges,
acquisition | ||
of rights-of-way for and the cost of construction,
| ||
reconstruction, maintenance, repair, and operation of | ||
public highways and
bridges under the direction and |
supervision of the State, political
subdivision, or | ||
municipality collecting those monies, or during fiscal | ||
year 2012 only for the purposes of a grant not to exceed | ||
$8,500,000 to the Regional Transportation Authority on | ||
behalf of PACE for the purpose of ADA/Para-transit | ||
expenses , or during fiscal year 2013 only for the purposes | ||
of a grant not to exceed $3,825,000 to the Regional | ||
Transportation Authority on behalf of PACE for the purpose | ||
of ADA/Para-transit expenses, or during fiscal year 2014 | ||
only for the purposes of a grant not to exceed $3,825,000 | ||
to the Regional Transportation Authority on behalf of PACE | ||
for the purpose of ADA/Para-transit expenses , and the costs | ||
for
patrolling and policing the public highways (by State, | ||
political
subdivision, or municipality collecting that | ||
money) for enforcement of
traffic laws. The separation of | ||
grades of such highways with railroads
and costs associated | ||
with protection of at-grade highway and railroad
crossing | ||
shall also be permissible. | ||
Appropriations for any of such purposes are payable from | ||
the Road
Fund or the Grade Crossing Protection Fund as provided | ||
in Section 8 of
the Motor Fuel Tax Law. | ||
Except as provided in this paragraph, beginning with fiscal | ||
year 1991 and
thereafter, no Road Fund monies
shall be | ||
appropriated to the Department of State Police for the purposes | ||
of
this Section in excess of its total fiscal year 1990 Road | ||
Fund
appropriations for those purposes unless otherwise |
provided in Section 5g of
this Act.
For fiscal years 2003,
| ||
2004, 2005, 2006, and 2007 only, no Road Fund monies shall
be | ||
appropriated to the
Department of State Police for the purposes | ||
of this Section in excess of
$97,310,000.
For fiscal year 2008 | ||
only, no Road
Fund monies shall be appropriated to the | ||
Department of State Police for the purposes of
this Section in | ||
excess of $106,100,000. For fiscal year 2009 only, no Road Fund | ||
monies shall be appropriated to the Department of State Police | ||
for the purposes of this Section in excess of $114,700,000. | ||
Beginning in fiscal year 2010, no road fund moneys shall be | ||
appropriated to the Department of State Police. It shall not be | ||
lawful to circumvent this limitation on
appropriations by | ||
governmental reorganization or other methods unless
otherwise | ||
provided in Section 5g of this Act. | ||
In fiscal year 1994, no Road Fund monies shall be | ||
appropriated
to the
Secretary of State for the purposes of this | ||
Section in excess of the total
fiscal year 1991 Road Fund | ||
appropriations to the Secretary of State for
those purposes, | ||
plus $9,800,000. It
shall not be
lawful to circumvent
this | ||
limitation on appropriations by governmental reorganization or | ||
other
method. | ||
Beginning with fiscal year 1995 and thereafter, no Road | ||
Fund
monies
shall be appropriated to the Secretary of State for | ||
the purposes of this
Section in excess of the total fiscal year | ||
1994 Road Fund
appropriations to
the Secretary of State for | ||
those purposes. It shall not be lawful to
circumvent this |
limitation on appropriations by governmental reorganization
or | ||||||||||||||||||||||
other methods. | ||||||||||||||||||||||
Beginning with fiscal year 2000, total Road Fund | ||||||||||||||||||||||
appropriations to the
Secretary of State for the purposes of | ||||||||||||||||||||||
this Section shall not exceed the
amounts specified for the | ||||||||||||||||||||||
following fiscal years: | ||||||||||||||||||||||
| ||||||||||||||||||||||
For fiscal year 2010, no road fund moneys shall be | ||||||||||||||||||||||
appropriated to the Secretary of State. | ||||||||||||||||||||||
Beginning in fiscal year 2011, moneys in the Road Fund | ||||||||||||||||||||||
shall be appropriated to the Secretary of State for the | ||||||||||||||||||||||
exclusive purpose of paying refunds due to overpayment of fees | ||||||||||||||||||||||
related to Chapter 3 of the Illinois Vehicle Code unless | ||||||||||||||||||||||
otherwise provided for by law. | ||||||||||||||||||||||
It shall not be lawful to circumvent this limitation on | ||||||||||||||||||||||
appropriations by
governmental reorganization or other | ||||||||||||||||||||||
methods. |
No new program may be initiated in fiscal year 1991 and
| ||
thereafter that is not consistent with the limitations imposed | ||
by this
Section for fiscal year 1984 and thereafter, insofar as | ||
appropriation of
Road Fund monies is concerned. | ||
Nothing in this Section prohibits transfers from the Road | ||
Fund to the
State Construction Account Fund under Section 5e of | ||
this Act; nor to the
General Revenue Fund, as authorized by | ||
this amendatory Act of
the 93rd
General Assembly. | ||
The additional amounts authorized for expenditure in this | ||
Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
| ||
shall be repaid to the Road Fund
from the General Revenue Fund | ||
in the next succeeding fiscal year that the
General Revenue | ||
Fund has a positive budgetary balance, as determined by
| ||
generally accepted accounting principles applicable to | ||
government. | ||
The additional amounts authorized for expenditure by the | ||
Secretary of State
and
the Department of State Police in this | ||
Section by this amendatory Act of the
94th General Assembly | ||
shall be repaid to the Road Fund from the General Revenue Fund | ||
in the
next
succeeding fiscal year that the General Revenue | ||
Fund has a positive budgetary
balance,
as determined by | ||
generally accepted accounting principles applicable to
| ||
government. | ||
(Source: P.A. 96-34, eff. 7-13-09; 96-959, eff. 7-1-10; 97-72, | ||
eff. 7-1-11; 97-732, eff. 6-30-12.)
|
(30 ILCS 105/8g-1) | ||
Sec. 8g-1. FY13 fund transfers. | ||
(a) In addition to any other transfers that may be provided | ||
for by law, on and after July 1, 2012 and until May 1, 2013, at | ||
the direction of and upon notification from the Governor, the | ||
State Comptroller shall direct and the State Treasurer shall | ||
transfer amounts not exceeding a total of $80,000,000 from the | ||
General Revenue Fund to the Tobacco Settlement Recovery Fund. | ||
Any amounts so transferred shall be retransferred by the State | ||
Comptroller and the State Treasurer from the Tobacco Settlement | ||
Recovery Fund to the General Revenue Fund at the direction of | ||
and upon notification from the Governor, but in any event on or | ||
before June 30, 2013.
| ||
(b) In addition to any other transfers that may be provided | ||
for by law, on and after July 1, 2013 and until May 1, 2014, at | ||
the direction of and upon notification from the Governor, the | ||
State Comptroller shall direct and the State Treasurer shall | ||
transfer amounts not exceeding a total of $80,000,000 from the | ||
General Revenue Fund to the Tobacco Settlement Recovery Fund. | ||
Any amounts so transferred shall be retransferred by the State | ||
Comptroller and the State Treasurer from the Tobacco Settlement | ||
Recovery Fund to the General Revenue Fund at the direction of | ||
and upon notification from the Governor, but in any event on or | ||
before June 30, 2014. | ||
(c) In addition to any other transfers that may be provided | ||
for by law, on July 1, 2013, or as soon thereafter as |
practical, the State Comptroller shall direct and the State | ||
Treasurer shall transfer the sum of $1,400,000 from the General | ||
Revenue Fund to the ICJIA Violence Prevention Fund. | ||
(d) In addition to any other transfers that may be provided | ||
for by law, on July 1, 2013, or as soon thereafter as | ||
practical, the State Comptroller shall direct and the State | ||
Treasurer shall transfer the sum of $1,500,000 from the General | ||
Revenue Fund to the Illinois Veterans Assistance Fund. | ||
(e) In addition to any other transfers that may be provided | ||
for by law, on July 1, 2013, or as soon thereafter as | ||
practical, the State Comptroller shall direct and the State | ||
Treasurer shall transfer the sum of $500,000 from the General | ||
Revenue Fund to the Senior Citizens Real Estate Deferred Tax | ||
Revolving Fund. | ||
(f) In addition to any other transfers that may be provided | ||
for by law, on July 1, 2013, or as soon thereafter as | ||
practical, the State Comptroller shall direct and the State | ||
Treasurer shall transfer the sum of $4,000,000 from the General | ||
Revenue Fund to the Digital Divide Elimination Fund. | ||
(g) In addition to any other transfers that may be provided | ||
for by law, on July 1, 2013, or as soon thereafter as | ||
practical, the State Comptroller shall direct and the State | ||
Treasurer shall transfer the sum of $5,000,000 from the General | ||
Revenue Fund to the Communications Revolving Fund. | ||
(h) In addition to any other transfers that may be provided | ||
for by law, on July 1, 2013, or as soon thereafter as |
practical, the State Comptroller shall direct and the State | ||
Treasurer shall transfer the sum of $9,800,000 from the General | ||
Revenue Fund to the Presidential Library and Museum Operating | ||
Fund. | ||
(Source: P.A. 97-732, eff. 6-30-12.)
| ||
(30 ILCS 105/13.2) (from Ch. 127, par. 149.2)
| ||
Sec. 13.2. Transfers among line item appropriations. | ||
(a) Transfers among line item appropriations from the same
| ||
treasury fund for the objects specified in this Section may be | ||
made in
the manner provided in this Section when the balance | ||
remaining in one or
more such line item appropriations is | ||
insufficient for the purpose for
which the appropriation was | ||
made. | ||
(a-1) No transfers may be made from one
agency to another | ||
agency, nor may transfers be made from one institution
of | ||
higher education to another institution of higher education | ||
except as provided by subsection (a-4).
| ||
(a-2) Except as otherwise provided in this Section, | ||
transfers may be made only among the objects of expenditure | ||
enumerated
in this Section, except that no funds may be | ||
transferred from any
appropriation for personal services, from | ||
any appropriation for State
contributions to the State | ||
Employees' Retirement System, from any
separate appropriation | ||
for employee retirement contributions paid by the
employer, nor | ||
from any appropriation for State contribution for
employee |
group insurance. During State fiscal year 2005, an agency may | ||
transfer amounts among its appropriations within the same | ||
treasury fund for personal services, employee retirement | ||
contributions paid by employer, and State Contributions to | ||
retirement systems; notwithstanding and in addition to the | ||
transfers authorized in subsection (c) of this Section, the | ||
fiscal year 2005 transfers authorized in this sentence may be | ||
made in an amount not to exceed 2% of the aggregate amount | ||
appropriated to an agency within the same treasury fund. During | ||
State fiscal year 2007, the Departments of Children and Family | ||
Services, Corrections, Human Services, and Juvenile Justice | ||
may transfer amounts among their respective appropriations | ||
within the same treasury fund for personal services, employee | ||
retirement contributions paid by employer, and State | ||
contributions to retirement systems. During State fiscal year | ||
2010, the Department of Transportation may transfer amounts | ||
among their respective appropriations within the same treasury | ||
fund for personal services, employee retirement contributions | ||
paid by employer, and State contributions to retirement | ||
systems. During State fiscal years year 2010 and 2014 only, an | ||
agency may transfer amounts among its respective | ||
appropriations within the same treasury fund for personal | ||
services, employee retirement contributions paid by employer, | ||
and State contributions to retirement systems. | ||
Notwithstanding, and in addition to, the transfers authorized | ||
in subsection (c) of this Section, these transfers may be made |
in an amount not to exceed 2% of the aggregate amount | ||
appropriated to an agency within the same treasury fund.
| ||
(a-3) Further, if an agency receives a separate
| ||
appropriation for employee retirement contributions paid by | ||
the employer,
any transfer by that agency into an appropriation | ||
for personal services
must be accompanied by a corresponding | ||
transfer into the appropriation for
employee retirement | ||
contributions paid by the employer, in an amount
sufficient to | ||
meet the employer share of the employee contributions
required | ||
to be remitted to the retirement system. | ||
(a-4) Long-Term Care Rebalancing. The Governor may | ||
designate amounts set aside for institutional services | ||
appropriated from the General Revenue Fund or any other State | ||
fund that receives monies for long-term care services to be | ||
transferred to all State agencies responsible for the | ||
administration of community-based long-term care programs, | ||
including, but not limited to, community-based long-term care | ||
programs administered by the Department of Healthcare and | ||
Family Services, the Department of Human Services, and the | ||
Department on Aging, provided that the Director of Healthcare | ||
and Family Services first certifies that the amounts being | ||
transferred are necessary for the purpose of assisting persons | ||
in or at risk of being in institutional care to transition to | ||
community-based settings, including the financial data needed | ||
to prove the need for the transfer of funds. The total amounts | ||
transferred shall not exceed 4% in total of the amounts |
appropriated from the General Revenue Fund or any other State | ||
fund that receives monies for long-term care services for each | ||
fiscal year. A notice of the fund transfer must be made to the | ||
General Assembly and posted at a minimum on the Department of | ||
Healthcare and Family Services website, the Governor's Office | ||
of Management and Budget website, and any other website the | ||
Governor sees fit. These postings shall serve as notice to the | ||
General Assembly of the amounts to be transferred. Notice shall | ||
be given at least 30 days prior to transfer. | ||
(b) In addition to the general transfer authority provided | ||
under
subsection (c), the following agencies have the specific | ||
transfer authority
granted in this subsection: | ||
The Department of Healthcare and Family Services is | ||
authorized to make transfers
representing savings attributable | ||
to not increasing grants due to the
births of additional | ||
children from line items for payments of cash grants to
line | ||
items for payments for employment and social services for the | ||
purposes
outlined in subsection (f) of Section 4-2 of the | ||
Illinois Public Aid Code. | ||
The Department of Children and Family Services is | ||
authorized to make
transfers not exceeding 2% of the aggregate | ||
amount appropriated to it within
the same treasury fund for the | ||
following line items among these same line
items: Foster Home | ||
and Specialized Foster Care and Prevention, Institutions
and | ||
Group Homes and Prevention, and Purchase of Adoption and | ||
Guardianship
Services. |
The Department on Aging is authorized to make transfers not
| ||
exceeding 2% of the aggregate amount appropriated to it within | ||
the same
treasury fund for the following Community Care Program | ||
line items among these
same line items: purchase of services | ||
covered by the Community Care Program and Comprehensive Case | ||
Coordination Homemaker and Senior Companion Services, | ||
Alternative Senior Services, Case Coordination
Units, and | ||
Adult Day Care Services . | ||
The State Treasurer is authorized to make transfers among | ||
line item
appropriations
from the Capital Litigation Trust | ||
Fund, with respect to costs incurred in
fiscal years 2002 and | ||
2003 only, when the balance remaining in one or
more such
line | ||
item appropriations is insufficient for the purpose for which | ||
the
appropriation was
made, provided that no such transfer may | ||
be made unless the amount transferred
is no
longer required for | ||
the purpose for which that appropriation was made. | ||
The State Board of Education is authorized to make | ||
transfers from line item appropriations within the same | ||
treasury fund for General State Aid and General State Aid - | ||
Hold Harmless, provided that no such transfer may be made | ||
unless the amount transferred is no longer required for the | ||
purpose for which that appropriation was made, to the line item | ||
appropriation for Transitional Assistance when the balance | ||
remaining in such line item appropriation is insufficient for | ||
the purpose for which the appropriation was made. | ||
The State Board of Education is authorized to make |
transfers between the following line item appropriations | ||
within the same treasury fund: Disabled Student | ||
Services/Materials (Section 14-13.01 of the School Code), | ||
Disabled Student Transportation Reimbursement (Section | ||
14-13.01 of the School Code), Disabled Student Tuition - | ||
Private Tuition (Section 14-7.02 of the School Code), | ||
Extraordinary Special Education (Section 14-7.02b of the | ||
School Code), Reimbursement for Free Lunch/Breakfast Program, | ||
Summer School Payments (Section 18-4.3 of the School Code), and | ||
Transportation - Regular/Vocational Reimbursement (Section | ||
29-5 of the School Code). Such transfers shall be made only | ||
when the balance remaining in one or more such line item | ||
appropriations is insufficient for the purpose for which the | ||
appropriation was made and provided that no such transfer may | ||
be made unless the amount transferred is no longer required for | ||
the purpose for which that appropriation was made. | ||
The Department of Healthcare and Family Services is | ||
authorized to make transfers not exceeding 4% of the aggregate | ||
amount appropriated to it, within the same treasury fund, among | ||
the various line items appropriated for Medical Assistance. | ||
(c) The sum of such transfers for an agency in a fiscal | ||
year shall not
exceed 2% of the aggregate amount appropriated | ||
to it within the same treasury
fund for the following objects: | ||
Personal Services; Extra Help; Student and
Inmate | ||
Compensation; State Contributions to Retirement Systems; State
| ||
Contributions to Social Security; State Contribution for |
Employee Group
Insurance; Contractual Services; Travel; | ||
Commodities; Printing; Equipment;
Electronic Data Processing; | ||
Operation of Automotive Equipment;
Telecommunications | ||
Services; Travel and Allowance for Committed, Paroled
and | ||
Discharged Prisoners; Library Books; Federal Matching Grants | ||
for
Student Loans; Refunds; Workers' Compensation, | ||
Occupational Disease, and
Tort Claims; and, in appropriations | ||
to institutions of higher education,
Awards and Grants. | ||
Notwithstanding the above, any amounts appropriated for
| ||
payment of workers' compensation claims to an agency to which | ||
the authority
to evaluate, administer and pay such claims has | ||
been delegated by the
Department of Central Management Services | ||
may be transferred to any other
expenditure object where such | ||
amounts exceed the amount necessary for the
payment of such | ||
claims. | ||
(c-1) Special provisions for State fiscal year 2003. | ||
Notwithstanding any
other provision of this Section to the | ||
contrary, for State fiscal year 2003
only, transfers among line | ||
item appropriations to an agency from the same
treasury fund | ||
may be made provided that the sum of such transfers for an | ||
agency
in State fiscal year 2003 shall not exceed 3% of the | ||
aggregate amount
appropriated to that State agency for State | ||
fiscal year 2003 for the following
objects: personal services, | ||
except that no transfer may be approved which
reduces the | ||
aggregate appropriations for personal services within an | ||
agency;
extra help; student and inmate compensation; State
|
contributions to retirement systems; State contributions to | ||
social security;
State contributions for employee group | ||
insurance; contractual services; travel;
commodities; | ||
printing; equipment; electronic data processing; operation of
| ||
automotive equipment; telecommunications services; travel and | ||
allowance for
committed, paroled, and discharged prisoners; | ||
library books; federal matching
grants for student loans; | ||
refunds; workers' compensation, occupational disease,
and tort | ||
claims; and, in appropriations to institutions of higher | ||
education,
awards and grants. | ||
(c-2) Special provisions for State fiscal year 2005. | ||
Notwithstanding subsections (a), (a-2), and (c), for State | ||
fiscal year 2005 only, transfers may be made among any line | ||
item appropriations from the same or any other treasury fund | ||
for any objects or purposes, without limitation, when the | ||
balance remaining in one or more such line item appropriations | ||
is insufficient for the purpose for which the appropriation was | ||
made, provided that the sum of those transfers by a State | ||
agency shall not exceed 4% of the aggregate amount appropriated | ||
to that State agency for fiscal year 2005.
| ||
(d) Transfers among appropriations made to agencies of the | ||
Legislative
and Judicial departments and to the | ||
constitutionally elected officers in the
Executive branch | ||
require the approval of the officer authorized in Section 10
of | ||
this Act to approve and certify vouchers. Transfers among | ||
appropriations
made to the University of Illinois, Southern |
Illinois University, Chicago State
University, Eastern | ||
Illinois University, Governors State University, Illinois
| ||
State University, Northeastern Illinois University, Northern | ||
Illinois
University, Western Illinois University, the Illinois | ||
Mathematics and Science
Academy and the Board of Higher | ||
Education require the approval of the Board of
Higher Education | ||
and the Governor. Transfers among appropriations to all other
| ||
agencies require the approval of the Governor. | ||
The officer responsible for approval shall certify that the
| ||
transfer is necessary to carry out the programs and purposes | ||
for which
the appropriations were made by the General Assembly | ||
and shall transmit
to the State Comptroller a certified copy of | ||
the approval which shall
set forth the specific amounts | ||
transferred so that the Comptroller may
change his records | ||
accordingly. The Comptroller shall furnish the
Governor with | ||
information copies of all transfers approved for agencies
of | ||
the Legislative and Judicial departments and transfers | ||
approved by
the constitutionally elected officials of the | ||
Executive branch other
than the Governor, showing the amounts | ||
transferred and indicating the
dates such changes were entered | ||
on the Comptroller's records. | ||
(e) The State Board of Education, in consultation with the | ||
State Comptroller, may transfer line item appropriations for | ||
General State Aid between the Common School Fund and the | ||
Education Assistance Fund. With the advice and consent of the | ||
Governor's Office of Management and Budget, the State Board of |
Education, in consultation with the State Comptroller, may | ||
transfer line item appropriations between the General Revenue | ||
Fund and the Education Assistance Fund for the following | ||
programs: | ||
(1) Disabled Student Personnel Reimbursement (Section | ||
14-13.01 of the School Code); | ||
(2) Disabled Student Transportation Reimbursement | ||
(subsection (b) of Section 14-13.01 of the School Code); | ||
(3) Disabled Student Tuition - Private Tuition | ||
(Section 14-7.02 of the School Code); | ||
(4) Extraordinary Special Education (Section 14-7.02b | ||
of the School Code); | ||
(5) Reimbursement for Free Lunch/Breakfast Programs; | ||
(6) Summer School Payments (Section 18-4.3 of the | ||
School Code); | ||
(7) Transportation - Regular/Vocational Reimbursement | ||
(Section 29-5 of the School Code); | ||
(8) Regular Education Reimbursement (Section 18-3 of | ||
the School Code); and | ||
(9) Special Education Reimbursement (Section 14-7.03 | ||
of the School Code). | ||
(Source: P.A. 96-37, eff. 7-13-09; 96-820, eff. 11-18-09; | ||
96-959, eff. 7-1-10; 96-1086, eff. 7-16-10; 96-1501, eff. | ||
1-25-11; 97-689, eff. 7-1-12.)
| ||
(30 ILCS 105/25) (from Ch. 127, par. 161)
|
Sec. 25. Fiscal year limitations.
| ||
(a) All appropriations shall be
available for expenditure | ||
for the fiscal year or for a lesser period if the
Act making | ||
that appropriation so specifies. A deficiency or emergency
| ||
appropriation shall be available for expenditure only through | ||
June 30 of
the year when the Act making that appropriation is | ||
enacted unless that Act
otherwise provides.
| ||
(b) Outstanding liabilities as of June 30, payable from | ||
appropriations
which have otherwise expired, may be paid out of | ||
the expiring
appropriations during the 2-month period ending at | ||
the
close of business on August 31. Any service involving
| ||
professional or artistic skills or any personal services by an | ||
employee whose
compensation is subject to income tax | ||
withholding must be performed as of June
30 of the fiscal year | ||
in order to be considered an "outstanding liability as of
June | ||
30" that is thereby eligible for payment out of the expiring
| ||
appropriation.
| ||
(b-1) However, payment of tuition reimbursement claims | ||
under Section 14-7.03 or
18-3 of the School Code may be made by | ||
the State Board of Education from its
appropriations for those | ||
respective purposes for any fiscal year, even though
the claims | ||
reimbursed by the payment may be claims attributable to a prior
| ||
fiscal year, and payments may be made at the direction of the | ||
State
Superintendent of Education from the fund from which the | ||
appropriation is made
without regard to any fiscal year | ||
limitations, except as required by subsection (j) of this |
Section. Beginning on June 30, 2021, payment of tuition | ||
reimbursement claims under Section 14-7.03 or 18-3 of the | ||
School Code as of June 30, payable from appropriations that | ||
have otherwise expired, may be paid out of the expiring | ||
appropriation during the 4-month period ending at the close of | ||
business on October 31.
| ||
(b-2) All outstanding liabilities as of June 30, 2010, | ||
payable from appropriations that would otherwise expire at the | ||
conclusion of the lapse period for fiscal year 2010, and | ||
interest penalties payable on those liabilities under the State | ||
Prompt Payment Act, may be paid out of the expiring | ||
appropriations until December 31, 2010, without regard to the | ||
fiscal year in which the payment is made, as long as vouchers | ||
for the liabilities are received by the Comptroller no later | ||
than August 31, 2010. | ||
(b-2.5) All outstanding liabilities as of June 30, 2011, | ||
payable from appropriations that would otherwise expire at the | ||
conclusion of the lapse period for fiscal year 2011, and | ||
interest penalties payable on those liabilities under the State | ||
Prompt Payment Act, may be paid out of the expiring | ||
appropriations until December 31, 2011, without regard to the | ||
fiscal year in which the payment is made, as long as vouchers | ||
for the liabilities are received by the Comptroller no later | ||
than August 31, 2011. | ||
(b-2.6) All outstanding liabilities as of June 30, 2012, | ||
payable from appropriations that would otherwise expire at the |
conclusion of the lapse period for fiscal year 2012, and | ||
interest penalties payable on those liabilities under the State | ||
Prompt Payment Act, may be paid out of the expiring | ||
appropriations until December 31, 2012, without regard to the | ||
fiscal year in which the payment is made, as long as vouchers | ||
for the liabilities are received by the Comptroller no later | ||
than August 31, 2012. | ||
(b-2.7) For fiscal years 2012 , and 2013, and 2014, interest | ||
penalties payable under the State Prompt Payment Act associated | ||
with a voucher for which payment is issued after June 30 may be | ||
paid out of the next fiscal year's appropriation. The future | ||
year appropriation must be for the same purpose and from the | ||
same fund as the original payment. An interest penalty voucher | ||
submitted against a future year appropriation must be submitted | ||
within 60 days after the issuance of the associated voucher, | ||
and the Comptroller must issue the interest payment within 60 | ||
days after acceptance of the interest voucher. | ||
(b-3) Medical payments may be made by the Department of | ||
Veterans' Affairs from
its
appropriations for those purposes | ||
for any fiscal year, without regard to the
fact that the | ||
medical services being compensated for by such payment may have
| ||
been rendered in a prior fiscal year, except as required by | ||
subsection (j) of this Section. Beginning on June 30, 2021, | ||
medical payments payable from appropriations that have | ||
otherwise expired may be paid out of the expiring appropriation | ||
during the 4-month period ending at the close of business on |
October 31.
| ||
(b-4) Medical payments and child care
payments may be made | ||
by the Department of
Human Services (as successor to the | ||
Department of Public Aid) from
appropriations for those | ||
purposes for any fiscal year,
without regard to the fact that | ||
the medical or child care services being
compensated for by | ||
such payment may have been rendered in a prior fiscal
year; and | ||
payments may be made at the direction of the Department of
| ||
Healthcare and Family Services (or successor agency) from the | ||
Health Insurance Reserve Fund without regard to any fiscal
year | ||
limitations, except as required by subsection (j) of this | ||
Section. Beginning on June 30, 2021, medical and child care | ||
payments made by the Department of Human Services and payments | ||
made at the discretion of the Department of Healthcare and | ||
Family Services (or successor agency) from the Health Insurance | ||
Reserve Fund and payable from appropriations that have | ||
otherwise expired may be paid out of the expiring appropriation | ||
during the 4-month period ending at the close of business on | ||
October 31.
| ||
(b-5) Medical payments may be made by the Department of | ||
Human Services from its appropriations relating to substance | ||
abuse treatment services for any fiscal year, without regard to | ||
the fact that the medical services being compensated for by | ||
such payment may have been rendered in a prior fiscal year, | ||
provided the payments are made on a fee-for-service basis | ||
consistent with requirements established for Medicaid |
reimbursement by the Department of Healthcare and Family | ||
Services, except as required by subsection (j) of this Section. | ||
Beginning on June 30, 2021, medical payments made by the | ||
Department of Human Services relating to substance abuse | ||
treatment services payable from appropriations that have | ||
otherwise expired may be paid out of the expiring appropriation | ||
during the 4-month period ending at the close of business on | ||
October 31. | ||
(b-6) Additionally, payments may be made by the Department | ||
of Human Services from
its appropriations, or any other State | ||
agency from its appropriations with
the approval of the | ||
Department of Human Services, from the Immigration Reform
and | ||
Control Fund for purposes authorized pursuant to the | ||
Immigration Reform
and Control Act of 1986, without regard to | ||
any fiscal year limitations, except as required by subsection | ||
(j) of this Section. Beginning on June 30, 2021, payments made | ||
by the Department of Human Services from the Immigration Reform | ||
and Control Fund for purposes authorized pursuant to the | ||
Immigration Reform and Control Act of 1986 payable from | ||
appropriations that have otherwise expired may be paid out of | ||
the expiring appropriation during the 4-month period ending at | ||
the close of business on October 31.
| ||
(b-7) Payments may be made in accordance with a plan | ||
authorized by paragraph (11) or (12) of Section 405-105 of the | ||
Department of Central Management Services Law from | ||
appropriations for those payments without regard to fiscal year |
limitations. | ||
(b-9) Medical payments not exceeding $150,000,000 may be | ||
made by the Department on Aging from its appropriations | ||
relating to the Community Care Program for fiscal year 2014, | ||
without regard to the fact that the medical services being | ||
compensated for by such payment may have been rendered in a | ||
prior fiscal year, provided the payments are made on a | ||
fee-for-service basis consistent with requirements established | ||
for Medicaid reimbursement by the Department of Healthcare and | ||
Family Services, except as required by subsection (j) of this | ||
Section. | ||
(c) Further, payments may be made by the Department of | ||
Public Health and the
Department of Human Services (acting as | ||
successor to the Department of Public
Health under the | ||
Department of Human Services Act)
from their respective | ||
appropriations for grants for medical care to or on
behalf of | ||
premature and high-mortality risk infants and their mothers and
| ||
for grants for supplemental food supplies provided under the | ||
United States
Department of Agriculture Women, Infants and | ||
Children Nutrition Program,
for any fiscal year without regard | ||
to the fact that the services being
compensated for by such | ||
payment may have been rendered in a prior fiscal year, except | ||
as required by subsection (j) of this Section. Beginning on | ||
June 30, 2021, payments made by the Department of Public Health | ||
and the Department of Human Services from their respective | ||
appropriations for grants for medical care to or on behalf of |
premature and high-mortality risk infants and their mothers and | ||
for grants for supplemental food supplies provided under the | ||
United States Department of Agriculture Women, Infants and | ||
Children Nutrition Program payable from appropriations that | ||
have otherwise expired may be paid out of the expiring | ||
appropriations during the 4-month period ending at the close of | ||
business on October 31.
| ||
(d) The Department of Public Health and the Department of | ||
Human Services
(acting as successor to the Department of Public | ||
Health under the Department of
Human Services Act) shall each | ||
annually submit to the State Comptroller, Senate
President, | ||
Senate
Minority Leader, Speaker of the House, House Minority | ||
Leader, and the
respective Chairmen and Minority Spokesmen of | ||
the
Appropriations Committees of the Senate and the House, on | ||
or before
December 31, a report of fiscal year funds used to | ||
pay for services
provided in any prior fiscal year. This report | ||
shall document by program or
service category those | ||
expenditures from the most recently completed fiscal
year used | ||
to pay for services provided in prior fiscal years.
| ||
(e) The Department of Healthcare and Family Services, the | ||
Department of Human Services
(acting as successor to the | ||
Department of Public Aid), and the Department of Human Services | ||
making fee-for-service payments relating to substance abuse | ||
treatment services provided during a previous fiscal year shall | ||
each annually
submit to the State
Comptroller, Senate | ||
President, Senate Minority Leader, Speaker of the House,
House |
Minority Leader, the respective Chairmen and Minority | ||
Spokesmen of the
Appropriations Committees of the Senate and | ||
the House, on or before November
30, a report that shall | ||
document by program or service category those
expenditures from | ||
the most recently completed fiscal year used to pay for (i)
| ||
services provided in prior fiscal years and (ii) services for | ||
which claims were
received in prior fiscal years.
| ||
(f) The Department of Human Services (as successor to the | ||
Department of
Public Aid) shall annually submit to the State
| ||
Comptroller, Senate President, Senate Minority Leader, Speaker | ||
of the House,
House Minority Leader, and the respective | ||
Chairmen and Minority Spokesmen of
the Appropriations | ||
Committees of the Senate and the House, on or before
December | ||
31, a report
of fiscal year funds used to pay for services | ||
(other than medical care)
provided in any prior fiscal year. | ||
This report shall document by program or
service category those | ||
expenditures from the most recently completed fiscal
year used | ||
to pay for services provided in prior fiscal years.
| ||
(g) In addition, each annual report required to be | ||
submitted by the
Department of Healthcare and Family Services | ||
under subsection (e) shall include the following
information | ||
with respect to the State's Medicaid program:
| ||
(1) Explanations of the exact causes of the variance | ||
between the previous
year's estimated and actual | ||
liabilities.
| ||
(2) Factors affecting the Department of Healthcare and |
Family Services' liabilities,
including but not limited to | ||
numbers of aid recipients, levels of medical
service | ||
utilization by aid recipients, and inflation in the cost of | ||
medical
services.
| ||
(3) The results of the Department's efforts to combat | ||
fraud and abuse.
| ||
(h) As provided in Section 4 of the General Assembly | ||
Compensation Act,
any utility bill for service provided to a | ||
General Assembly
member's district office for a period | ||
including portions of 2 consecutive
fiscal years may be paid | ||
from funds appropriated for such expenditure in
either fiscal | ||
year.
| ||
(i) An agency which administers a fund classified by the | ||
Comptroller as an
internal service fund may issue rules for:
| ||
(1) billing user agencies in advance for payments or | ||
authorized inter-fund transfers
based on estimated charges | ||
for goods or services;
| ||
(2) issuing credits, refunding through inter-fund | ||
transfers, or reducing future inter-fund transfers
during
| ||
the subsequent fiscal year for all user agency payments or | ||
authorized inter-fund transfers received during the
prior | ||
fiscal year which were in excess of the final amounts owed | ||
by the user
agency for that period; and
| ||
(3) issuing catch-up billings to user agencies
during | ||
the subsequent fiscal year for amounts remaining due when | ||
payments or authorized inter-fund transfers
received from |
the user agency during the prior fiscal year were less than | ||
the
total amount owed for that period.
| ||
User agencies are authorized to reimburse internal service | ||
funds for catch-up
billings by vouchers drawn against their | ||
respective appropriations for the
fiscal year in which the | ||
catch-up billing was issued or by increasing an authorized | ||
inter-fund transfer during the current fiscal year. For the | ||
purposes of this Act, "inter-fund transfers" means transfers | ||
without the use of the voucher-warrant process, as authorized | ||
by Section 9.01 of the State Comptroller Act.
| ||
(i-1) Beginning on July 1, 2021, all outstanding | ||
liabilities, not payable during the 4-month lapse period as | ||
described in subsections (b-1), (b-3), (b-4), (b-5), (b-6), and | ||
(c) of this Section, that are made from appropriations for that | ||
purpose for any fiscal year, without regard to the fact that | ||
the services being compensated for by those payments may have | ||
been rendered in a prior fiscal year, are limited to only those | ||
claims that have been incurred but for which a proper bill or | ||
invoice as defined by the State Prompt Payment Act has not been | ||
received by September 30th following the end of the fiscal year | ||
in which the service was rendered. | ||
(j) Notwithstanding any other provision of this Act, the | ||
aggregate amount of payments to be made without regard for | ||
fiscal year limitations as contained in subsections (b-1), | ||
(b-3), (b-4), (b-5), (b-6), and (c) of this Section, and | ||
determined by using Generally Accepted Accounting Principles, |
shall not exceed the following amounts: | ||
(1) $6,000,000,000 for outstanding liabilities related | ||
to fiscal year 2012; | ||
(2) $5,300,000,000 for outstanding liabilities related | ||
to fiscal year 2013; | ||
(3) $4,600,000,000 for outstanding liabilities related | ||
to fiscal year 2014; | ||
(4) $4,000,000,000 for outstanding liabilities related | ||
to fiscal year 2015; | ||
(5) $3,300,000,000 for outstanding liabilities related | ||
to fiscal year 2016; | ||
(6) $2,600,000,000 for outstanding liabilities related | ||
to fiscal year 2017; | ||
(7) $2,000,000,000 for outstanding liabilities related | ||
to fiscal year 2018; | ||
(8) $1,300,000,000 for outstanding liabilities related | ||
to fiscal year 2019; | ||
(9) $600,000,000 for outstanding liabilities related | ||
to fiscal year 2020; and | ||
(10) $0 for outstanding liabilities related to fiscal | ||
year 2021 and fiscal years thereafter. | ||
(k) Department of Healthcare and Family Services Medical | ||
Assistance Payments. | ||
(1) Definition of Medical Assistance. | ||
For purposes of this subsection, the term "Medical | ||
Assistance" shall include, but not necessarily be |
limited to, medical programs and services authorized | ||
under Titles XIX and XXI of the Social Security Act, | ||
the Illinois Public Aid Code, the Children's Health | ||
Insurance Program Act, the Covering ALL KIDS Health | ||
Insurance Act, the Long Term Acute Care Hospital | ||
Quality Improvement Transfer Program Act, and medical | ||
care to or on behalf of persons suffering from chronic | ||
renal disease, persons suffering from hemophilia, and | ||
victims of sexual assault. | ||
(2) Limitations on Medical Assistance payments that | ||
may be paid from future fiscal year appropriations. | ||
(A) The maximum amounts of annual unpaid Medical | ||
Assistance bills received and recorded by the | ||
Department of Healthcare and Family Services on or | ||
before June 30th of a particular fiscal year | ||
attributable in aggregate to the General Revenue Fund, | ||
Healthcare Provider Relief Fund, Tobacco Settlement | ||
Recovery Fund, Long-Term Care Provider Fund, and the | ||
Drug Rebate Fund that may be paid in total by the | ||
Department from future fiscal year Medical Assistance | ||
appropriations to those funds are:
$700,000,000 for | ||
fiscal year 2013 and $100,000,000 for fiscal year 2014 | ||
and each fiscal year thereafter. | ||
(B) Bills for Medical Assistance services rendered | ||
in a particular fiscal year, but received and recorded | ||
by the Department of Healthcare and Family Services |
after June 30th of that fiscal year, may be paid from | ||
either appropriations for that fiscal year or future | ||
fiscal year appropriations for Medical Assistance. | ||
Such payments shall not be subject to the requirements | ||
of subparagraph (A). | ||
(C) Medical Assistance bills received by the | ||
Department of Healthcare and Family Services in a | ||
particular fiscal year, but subject to payment amount | ||
adjustments in a future fiscal year may be paid from a | ||
future fiscal year's appropriation for Medical | ||
Assistance. Such payments shall not be subject to the | ||
requirements of subparagraph (A). | ||
(D) Medical Assistance payments made by the | ||
Department of Healthcare and Family Services from | ||
funds other than those specifically referenced in | ||
subparagraph (A) may be made from appropriations for | ||
those purposes for any fiscal year without regard to | ||
the fact that the Medical Assistance services being | ||
compensated for by such payment may have been rendered | ||
in a prior fiscal year. Such payments shall not be | ||
subject to the requirements of subparagraph (A). | ||
(3) Extended lapse period for Department of Healthcare | ||
and Family Services Medical Assistance payments. | ||
Notwithstanding any other State law to the contrary, | ||
outstanding Department of Healthcare and Family Services | ||
Medical Assistance liabilities, as of June 30th, payable |
from appropriations which have otherwise expired, may be | ||
paid out of the expiring appropriations during the 6-month | ||
period ending at the close of business on December 31st. | ||
(l) The changes to this Section made by Public Act 97-691 | ||
shall be effective for payment of Medical Assistance bills | ||
incurred in fiscal year 2013 and future fiscal years. The | ||
changes to this Section made by Public Act 97-691 shall not be | ||
applied to Medical Assistance bills incurred in fiscal year | ||
2012 or prior fiscal years. | ||
(m) The Comptroller must issue payments against | ||
outstanding liabilities that were received prior to the lapse | ||
period deadlines set forth in this Section as soon thereafter | ||
as practical, but no payment may be issued after the 4 months | ||
following the lapse period deadline without the signed | ||
authorization of the Comptroller and the Governor. | ||
(Source: P.A. 97-75, eff. 6-30-11; 97-333, eff. 8-12-11; | ||
97-691, eff. 7-1-12; 97-732, eff. 6-30-12; 97-932, eff. | ||
8-10-12; 98-8, eff. 5-3-13.)
| ||
Section 5-35. The Illinois Income Tax Act is amended by | ||
changing Section 901 as follows:
| ||
(35 ILCS 5/901) (from Ch. 120, par. 9-901) | ||
Sec. 901. Collection Authority. | ||
(a) In general. | ||
The Department shall collect the taxes imposed by this Act. |
The Department
shall collect certified past due child support | ||
amounts under Section 2505-650
of the Department of Revenue Law | ||
(20 ILCS 2505/2505-650). Except as
provided in subsections (c), | ||
(e), (f), and (g) of this Section, money collected
pursuant to | ||
subsections (a) and (b) of Section 201 of this Act shall be
| ||
paid into the General Revenue Fund in the State treasury; money
| ||
collected pursuant to subsections (c) and (d) of Section 201 of | ||
this Act
shall be paid into the Personal Property Tax | ||
Replacement Fund, a special
fund in the State Treasury; and | ||
money collected under Section 2505-650 of the
Department of | ||
Revenue Law (20 ILCS 2505/2505-650) shall be paid
into the
| ||
Child Support Enforcement Trust Fund, a special fund outside | ||
the State
Treasury, or
to the State
Disbursement Unit | ||
established under Section 10-26 of the Illinois Public Aid
| ||
Code, as directed by the Department of Healthcare and Family | ||
Services. | ||
(b) Local Government Distributive Fund. | ||
Beginning August 1, 1969, and continuing through June 30, | ||
1994, the Treasurer
shall transfer each month from the General | ||
Revenue Fund to a special fund in
the State treasury, to be | ||
known as the "Local Government Distributive Fund", an
amount | ||
equal to 1/12 of the net revenue realized from the tax imposed | ||
by
subsections (a) and (b) of Section 201 of this Act during | ||
the preceding month.
Beginning July 1, 1994, and continuing | ||
through June 30, 1995, the Treasurer
shall transfer each month | ||
from the General Revenue Fund to the Local Government
|
Distributive Fund an amount equal to 1/11 of the net revenue | ||
realized from the
tax imposed by subsections (a) and (b) of | ||
Section 201 of this Act during the
preceding month. Beginning | ||
July 1, 1995 and continuing through January 31, 2011, the | ||
Treasurer shall transfer each
month from the General Revenue | ||
Fund to the Local Government Distributive Fund
an amount equal | ||
to the net of (i) 1/10 of the net revenue realized from the
tax | ||
imposed by
subsections (a) and (b) of Section 201 of the | ||
Illinois Income Tax Act during
the preceding month
(ii) minus, | ||
beginning July 1, 2003 and ending June 30, 2004, $6,666,666, | ||
and
beginning July 1,
2004,
zero. Beginning February 1, 2011, | ||
and continuing through January 31, 2015, the Treasurer shall | ||
transfer each month from the General Revenue Fund to the Local | ||
Government Distributive Fund an amount equal to the sum of (i) | ||
6% (10% of the ratio of the 3% individual income tax rate prior | ||
to 2011 to the 5% individual income tax rate after 2010) of the | ||
net revenue realized from the tax imposed by subsections (a) | ||
and (b) of Section 201 of this Act upon individuals, trusts, | ||
and estates during the preceding month and (ii) 6.86% (10% of | ||
the ratio of the 4.8% corporate income tax rate prior to 2011 | ||
to the 7% corporate income tax rate after 2010) of the net | ||
revenue realized from the tax imposed by subsections (a) and | ||
(b) of Section 201 of this Act upon corporations during the | ||
preceding month. Beginning February 1, 2015 and continuing | ||
through January 31, 2025, the Treasurer shall transfer each | ||
month from the General Revenue Fund to the Local Government |
Distributive Fund an amount equal to the sum of (i) 8% (10% of | ||
the ratio of the 3% individual income tax rate prior to 2011 to | ||
the 3.75% individual income tax rate after 2014) of the net | ||
revenue realized from the tax imposed by subsections (a) and | ||
(b) of Section 201 of this Act upon individuals, trusts, and | ||
estates during the preceding month and (ii) 9.14% (10% of the | ||
ratio of the 4.8% corporate income tax rate prior to 2011 to | ||
the 5.25% corporate income tax rate after 2014) of the net | ||
revenue realized from the tax imposed by subsections (a) and | ||
(b) of Section 201 of this Act upon corporations during the | ||
preceding month. Beginning February 1, 2025, the Treasurer | ||
shall transfer each month from the General Revenue Fund to the | ||
Local Government Distributive Fund an amount equal to the sum | ||
of (i) 9.23% (10% of the ratio of the 3% individual income tax | ||
rate prior to 2011 to the 3.25% individual income tax rate | ||
after 2024) of the net revenue realized from the tax imposed by | ||
subsections (a) and (b) of Section 201 of this Act upon | ||
individuals, trusts, and estates during the preceding month and | ||
(ii) 10% of the net revenue realized from the tax imposed by | ||
subsections (a) and (b) of Section 201 of this Act upon | ||
corporations during the preceding month. Net revenue realized | ||
for a month shall be defined as the
revenue from the tax | ||
imposed by subsections (a) and (b) of Section 201 of this
Act | ||
which is deposited in the General Revenue Fund, the Education | ||
Assistance
Fund, the Income Tax Surcharge Local Government | ||
Distributive Fund, the Fund for the Advancement of Education, |
and the Commitment to Human Services Fund during the
month | ||
minus the amount paid out of the General Revenue Fund in State | ||
warrants
during that same month as refunds to taxpayers for | ||
overpayment of liability
under the tax imposed by subsections | ||
(a) and (b) of Section 201 of this Act. | ||
(c) Deposits Into Income Tax Refund Fund. | ||
(1) Beginning on January 1, 1989 and thereafter, the | ||
Department shall
deposit a percentage of the amounts | ||
collected pursuant to subsections (a)
and (b)(1), (2), and | ||
(3), of Section 201 of this Act into a fund in the State
| ||
treasury known as the Income Tax Refund Fund. The | ||
Department shall deposit 6%
of such amounts during the | ||
period beginning January 1, 1989 and ending on June
30, | ||
1989. Beginning with State fiscal year 1990 and for each | ||
fiscal year
thereafter, the percentage deposited into the | ||
Income Tax Refund Fund during a
fiscal year shall be the | ||
Annual Percentage. For fiscal years 1999 through
2001, the | ||
Annual Percentage shall be 7.1%.
For fiscal year 2003, the | ||
Annual Percentage shall be 8%.
For fiscal year 2004, the | ||
Annual Percentage shall be 11.7%. Upon the effective date | ||
of this amendatory Act of the 93rd General Assembly, the | ||
Annual Percentage shall be 10% for fiscal year 2005. For | ||
fiscal year 2006, the Annual Percentage shall be 9.75%. For | ||
fiscal
year 2007, the Annual Percentage shall be 9.75%. For | ||
fiscal year 2008, the Annual Percentage shall be 7.75%. For | ||
fiscal year 2009, the Annual Percentage shall be 9.75%. For |
fiscal year 2010, the Annual Percentage shall be 9.75%. For | ||
fiscal year 2011, the Annual Percentage shall be 8.75%. For | ||
fiscal year 2012, the Annual Percentage shall be 8.75%. For | ||
fiscal year 2013, the Annual Percentage shall be 9.75%. For | ||
fiscal year 2014, the Annual Percentage shall be 9.5%. For | ||
all other
fiscal years, the
Annual Percentage shall be | ||
calculated as a fraction, the numerator of which
shall be | ||
the amount of refunds approved for payment by the | ||
Department during
the preceding fiscal year as a result of | ||
overpayment of tax liability under
subsections (a) and | ||
(b)(1), (2), and (3) of Section 201 of this Act plus the
| ||
amount of such refunds remaining approved but unpaid at the | ||
end of the
preceding fiscal year, minus the amounts | ||
transferred into the Income Tax
Refund Fund from the | ||
Tobacco Settlement Recovery Fund, and
the denominator of | ||
which shall be the amounts which will be collected pursuant
| ||
to subsections (a) and (b)(1), (2), and (3) of Section 201 | ||
of this Act during
the preceding fiscal year; except that | ||
in State fiscal year 2002, the Annual
Percentage shall in | ||
no event exceed 7.6%. The Director of Revenue shall
certify | ||
the Annual Percentage to the Comptroller on the last | ||
business day of
the fiscal year immediately preceding the | ||
fiscal year for which it is to be
effective. | ||
(2) Beginning on January 1, 1989 and thereafter, the | ||
Department shall
deposit a percentage of the amounts | ||
collected pursuant to subsections (a)
and (b)(6), (7), and |
(8), (c) and (d) of Section 201
of this Act into a fund in | ||
the State treasury known as the Income Tax
Refund Fund. The | ||
Department shall deposit 18% of such amounts during the
| ||
period beginning January 1, 1989 and ending on June 30, | ||
1989. Beginning
with State fiscal year 1990 and for each | ||
fiscal year thereafter, the
percentage deposited into the | ||
Income Tax Refund Fund during a fiscal year
shall be the | ||
Annual Percentage. For fiscal years 1999, 2000, and 2001, | ||
the
Annual Percentage shall be 19%.
For fiscal year 2003, | ||
the Annual Percentage shall be 27%. For fiscal year
2004, | ||
the Annual Percentage shall be 32%.
Upon the effective date | ||
of this amendatory Act of the 93rd General Assembly, the | ||
Annual Percentage shall be 24% for fiscal year 2005.
For | ||
fiscal year 2006, the Annual Percentage shall be 20%. For | ||
fiscal
year 2007, the Annual Percentage shall be 17.5%. For | ||
fiscal year 2008, the Annual Percentage shall be 15.5%. For | ||
fiscal year 2009, the Annual Percentage shall be 17.5%. For | ||
fiscal year 2010, the Annual Percentage shall be 17.5%. For | ||
fiscal year 2011, the Annual Percentage shall be 17.5%. For | ||
fiscal year 2012, the Annual Percentage shall be 17.5%. For | ||
fiscal year 2013, the Annual Percentage shall be 14%. For | ||
fiscal year 2014, the Annual Percentage shall be 13.4%. For | ||
all other fiscal years, the Annual
Percentage shall be | ||
calculated
as a fraction, the numerator of which shall be | ||
the amount of refunds
approved for payment by the | ||
Department during the preceding fiscal year as
a result of |
overpayment of tax liability under subsections (a) and | ||
(b)(6),
(7), and (8), (c) and (d) of Section 201 of this | ||
Act plus the
amount of such refunds remaining approved but | ||
unpaid at the end of the
preceding fiscal year, and the | ||
denominator of
which shall be the amounts which will be | ||
collected pursuant to subsections (a)
and (b)(6), (7), and | ||
(8), (c) and (d) of Section 201 of this Act during the
| ||
preceding fiscal year; except that in State fiscal year | ||
2002, the Annual
Percentage shall in no event exceed 23%. | ||
The Director of Revenue shall
certify the Annual Percentage | ||
to the Comptroller on the last business day of
the fiscal | ||
year immediately preceding the fiscal year for which it is | ||
to be
effective. | ||
(3) The Comptroller shall order transferred and the | ||
Treasurer shall
transfer from the Tobacco Settlement | ||
Recovery Fund to the Income Tax Refund
Fund (i) $35,000,000 | ||
in January, 2001, (ii) $35,000,000 in January, 2002, and
| ||
(iii) $35,000,000 in January, 2003. | ||
(d) Expenditures from Income Tax Refund Fund. | ||
(1) Beginning January 1, 1989, money in the Income Tax | ||
Refund Fund
shall be expended exclusively for the purpose | ||
of paying refunds resulting
from overpayment of tax | ||
liability under Section 201 of this Act, for paying
rebates | ||
under Section 208.1 in the event that the amounts in the | ||
Homeowners'
Tax Relief Fund are insufficient for that | ||
purpose,
and for
making transfers pursuant to this |
subsection (d). | ||
(2) The Director shall order payment of refunds | ||
resulting from
overpayment of tax liability under Section | ||
201 of this Act from the
Income Tax Refund Fund only to the | ||
extent that amounts collected pursuant
to Section 201 of | ||
this Act and transfers pursuant to this subsection (d)
and | ||
item (3) of subsection (c) have been deposited and retained | ||
in the
Fund. | ||
(3) As soon as possible after the end of each fiscal | ||
year, the Director
shall
order transferred and the State | ||
Treasurer and State Comptroller shall
transfer from the | ||
Income Tax Refund Fund to the Personal Property Tax
| ||
Replacement Fund an amount, certified by the Director to | ||
the Comptroller,
equal to the excess of the amount | ||
collected pursuant to subsections (c) and
(d) of Section | ||
201 of this Act deposited into the Income Tax Refund Fund
| ||
during the fiscal year over the amount of refunds resulting | ||
from
overpayment of tax liability under subsections (c) and | ||
(d) of Section 201
of this Act paid from the Income Tax | ||
Refund Fund during the fiscal year. | ||
(4) As soon as possible after the end of each fiscal | ||
year, the Director shall
order transferred and the State | ||
Treasurer and State Comptroller shall
transfer from the | ||
Personal Property Tax Replacement Fund to the Income Tax
| ||
Refund Fund an amount, certified by the Director to the | ||
Comptroller, equal
to the excess of the amount of refunds |
resulting from overpayment of tax
liability under | ||
subsections (c) and (d) of Section 201 of this Act paid
| ||
from the Income Tax Refund Fund during the fiscal year over | ||
the amount
collected pursuant to subsections (c) and (d) of | ||
Section 201 of this Act
deposited into the Income Tax | ||
Refund Fund during the fiscal year. | ||
(4.5) As soon as possible after the end of fiscal year | ||
1999 and of each
fiscal year
thereafter, the Director shall | ||
order transferred and the State Treasurer and
State | ||
Comptroller shall transfer from the Income Tax Refund Fund | ||
to the General
Revenue Fund any surplus remaining in the | ||
Income Tax Refund Fund as of the end
of such fiscal year; | ||
excluding for fiscal years 2000, 2001, and 2002
amounts | ||
attributable to transfers under item (3) of subsection (c) | ||
less refunds
resulting from the earned income tax credit. | ||
(5) This Act shall constitute an irrevocable and | ||
continuing
appropriation from the Income Tax Refund Fund | ||
for the purpose of paying
refunds upon the order of the | ||
Director in accordance with the provisions of
this Section. | ||
(e) Deposits into the Education Assistance Fund and the | ||
Income Tax
Surcharge Local Government Distributive Fund. | ||
On July 1, 1991, and thereafter, of the amounts collected | ||
pursuant to
subsections (a) and (b) of Section 201 of this Act, | ||
minus deposits into the
Income Tax Refund Fund, the Department | ||
shall deposit 7.3% into the
Education Assistance Fund in the | ||
State Treasury. Beginning July 1, 1991,
and continuing through |
January 31, 1993, of the amounts collected pursuant to
| ||
subsections (a) and (b) of Section 201 of the Illinois Income | ||
Tax Act, minus
deposits into the Income Tax Refund Fund, the | ||
Department shall deposit 3.0%
into the Income Tax Surcharge | ||
Local Government Distributive Fund in the State
Treasury. | ||
Beginning February 1, 1993 and continuing through June 30, | ||
1993, of
the amounts collected pursuant to subsections (a) and | ||
(b) of Section 201 of the
Illinois Income Tax Act, minus | ||
deposits into the Income Tax Refund Fund, the
Department shall | ||
deposit 4.4% into the Income Tax Surcharge Local Government
| ||
Distributive Fund in the State Treasury. Beginning July 1, | ||
1993, and
continuing through June 30, 1994, of the amounts | ||
collected under subsections
(a) and (b) of Section 201 of this | ||
Act, minus deposits into the Income Tax
Refund Fund, the | ||
Department shall deposit 1.475% into the Income Tax Surcharge
| ||
Local Government Distributive Fund in the State Treasury. | ||
(f) Deposits into the Fund for the Advancement of | ||
Education. Beginning February 1, 2015, the Department shall | ||
deposit the following portions of the revenue realized from the | ||
tax imposed upon individuals, trusts, and estates by | ||
subsections (a) and (b) of Section 201 of this Act during the | ||
preceding month, minus deposits into the Income Tax Refund | ||
Fund, into the Fund for the Advancement of Education: | ||
(1) beginning February 1, 2015, and prior to February | ||
1, 2025, 1/30; and | ||
(2) beginning February 1, 2025, 1/26. |
If the rate of tax imposed by subsection (a) and (b) of | ||
Section 201 is reduced pursuant to Section 201.5 of this Act, | ||
the Department shall not make the deposits required by this | ||
subsection (f) on or after the effective date of the reduction. | ||
(g) Deposits into the Commitment to Human Services Fund. | ||
Beginning February 1, 2015, the Department shall deposit the | ||
following portions of the revenue realized from the tax imposed | ||
upon individuals, trusts, and estates by subsections (a) and | ||
(b) of Section 201 of this Act during the preceding month, | ||
minus deposits into the Income Tax Refund Fund, into the | ||
Commitment to Human Services Fund: | ||
(1) beginning February 1, 2015, and prior to February | ||
1, 2025, 1/30; and | ||
(2) beginning February 1, 2025, 1/26. | ||
If the rate of tax imposed by subsection (a) and (b) of | ||
Section 201 is reduced pursuant to Section 201.5 of this Act, | ||
the Department shall not make the deposits required by this | ||
subsection (g) on or after the effective date of the reduction. | ||
(Source: P.A. 96-45, eff. 7-15-09; 96-328, eff. 8-11-09; | ||
96-959, eff. 7-1-10; 96-1496, eff. 1-13-11; 97-72, eff. 7-1-11; | ||
97-732, eff. 6-30-12.)
| ||
Section 5-40. 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. 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 | ||
is 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. | ||
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. | ||
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. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898, | ||
eff. 5-27-10; 96-1012, eff. 7-7-10; 97-95, eff. 7-12-11; | ||
97-333, eff. 8-12-11.)
| ||
Section 5-45. 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. 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 | ||
is now taxed at 6.25%. | ||
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. | ||
All remaining moneys received by the Department pursuant to | ||
this
Act shall be paid into the General Revenue Fund of the | ||
State Treasury. | ||
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. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898, | ||
eff. 5-27-10.)
| ||
Section 5-50. 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. | ||
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 | ||
is now taxed at 6.25%. | ||
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. | ||
Remaining moneys received by the Department pursuant to | ||
this
Act shall be paid into the General Revenue Fund of the | ||
State Treasury. | ||
The Department may, upon separate written notice to a | ||
taxpayer,
require the taxpayer to prepare and file with the | ||
Department on a form
prescribed by the Department within not | ||
less than 60 days after receipt
of the notice an annual | ||
information return for the tax year specified in
the notice. | ||
Such annual return to the Department shall include a
statement | ||
of gross receipts as shown by the 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. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898, | ||
eff. 5-27-10.)
| ||
Section 5-55. 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. | ||
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 | ||
is 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. | ||||||||||||
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. | ||
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. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898, | ||
eff. 5-27-10; 96-1012, eff. 7-7-10; 97-95, eff. 7-12-11; |
97-333, eff. 8-12-11.)
| ||
Section 5-60. The Motor Fuel Tax Law is amended by changing | ||
Section 8 as follows:
| ||
(35 ILCS 505/8) (from Ch. 120, par. 424)
| ||
Sec. 8. Except as provided in Section 8a, subdivision
| ||
(h)(1) of Section 12a, Section 13a.6, and items
13, 14, 15, and | ||
16 of Section 15, all money received by the Department under
| ||
this Act, including payments made to the Department by
member | ||
jurisdictions participating in the International Fuel Tax | ||
Agreement,
shall be deposited in a special fund in the State | ||
treasury, to be known as the
"Motor Fuel Tax Fund", and shall | ||
be used as follows:
| ||
(a) 2 1/2 cents per gallon of the tax collected on special | ||
fuel under
paragraph (b) of Section 2 and Section 13a of this | ||
Act shall be transferred
to the State Construction Account Fund | ||
in the State Treasury;
| ||
(b) $420,000 shall be transferred each month to the State | ||
Boating Act
Fund to be used by the Department of Natural | ||
Resources for the purposes
specified in Article X of the Boat | ||
Registration and Safety Act;
| ||
(c) $3,500,000 shall be transferred each month to the Grade | ||
Crossing
Protection Fund to be used as follows: not less than | ||
$12,000,000 each fiscal
year shall be used for the construction | ||
or reconstruction of rail highway grade
separation structures; |
$2,250,000 in fiscal years 2004 through 2009 and $3,000,000 in | ||
fiscal year 2010 and each fiscal
year
thereafter shall be | ||
transferred to the Transportation
Regulatory Fund and shall be | ||
accounted for as part of the rail carrier
portion of such funds | ||
and shall be used to pay the cost of administration
of the | ||
Illinois Commerce Commission's railroad safety program in | ||
connection
with its duties under subsection (3) of Section | ||
18c-7401 of the Illinois
Vehicle Code, with the remainder to be | ||
used by the Department of Transportation
upon order of the | ||
Illinois Commerce Commission, to pay that part of the
cost | ||
apportioned by such Commission to the State to cover the | ||
interest
of the public in the use of highways, roads, streets, | ||
or
pedestrian walkways in the
county highway system, township | ||
and district road system, or municipal
street system as defined | ||
in the Illinois Highway Code, as the same may
from time to time | ||
be amended, for separation of grades, for installation,
| ||
construction or reconstruction of crossing protection or | ||
reconstruction,
alteration, relocation including construction | ||
or improvement of any
existing highway necessary for access to | ||
property or improvement of any
grade crossing and grade | ||
crossing surface including the necessary highway approaches | ||
thereto of any
railroad across the highway or public road, or | ||
for the installation,
construction, reconstruction, or | ||
maintenance of a pedestrian walkway over or
under a railroad | ||
right-of-way, as provided for in and in
accordance with Section | ||
18c-7401 of the Illinois Vehicle Code.
The Commission may order |
up to $2,000,000 per year in Grade Crossing Protection Fund | ||
moneys for the improvement of grade crossing surfaces and up to | ||
$300,000 per year for the maintenance and renewal of 4-quadrant | ||
gate vehicle detection systems located at non-high speed rail | ||
grade crossings. The Commission shall not order more than | ||
$2,000,000 per year in Grade
Crossing Protection Fund moneys | ||
for pedestrian walkways.
In entering orders for projects for | ||
which payments from the Grade Crossing
Protection Fund will be | ||
made, the Commission shall account for expenditures
authorized | ||
by the orders on a cash rather than an accrual basis. For | ||
purposes
of this requirement an "accrual basis" assumes that | ||
the total cost of the
project is expended in the fiscal year in | ||
which the order is entered, while a
"cash basis" allocates the | ||
cost of the project among fiscal years as
expenditures are | ||
actually made. To meet the requirements of this subsection,
the | ||
Illinois Commerce Commission shall develop annual and 5-year | ||
project plans
of rail crossing capital improvements that will | ||
be paid for with moneys from
the Grade Crossing Protection | ||
Fund. The annual project plan shall identify
projects for the | ||
succeeding fiscal year and the 5-year project plan shall
| ||
identify projects for the 5 directly succeeding fiscal years. | ||
The Commission
shall submit the annual and 5-year project plans | ||
for this Fund to the Governor,
the President of the Senate, the | ||
Senate Minority Leader, the Speaker of the
House of | ||
Representatives, and the Minority Leader of the House of
| ||
Representatives on
the first Wednesday in April of each year;
|
(d) of the amount remaining after allocations provided for | ||
in
subsections (a), (b) and (c), a sufficient amount shall be | ||
reserved to
pay all of the following:
| ||
(1) the costs of the Department of Revenue in | ||
administering this
Act;
| ||
(2) the costs of the Department of Transportation in | ||
performing its
duties imposed by the Illinois Highway Code | ||
for supervising the use of motor
fuel tax funds apportioned | ||
to municipalities, counties and road districts;
| ||
(3) refunds provided for in Section 13, refunds for | ||
overpayment of decal fees paid under Section 13a.4 of this | ||
Act, and refunds provided for under the terms
of the | ||
International Fuel Tax Agreement referenced in Section | ||
14a;
| ||
(4) from October 1, 1985 until June 30, 1994, the | ||
administration of the
Vehicle Emissions Inspection Law, | ||
which amount shall be certified monthly by
the | ||
Environmental Protection Agency to the State Comptroller | ||
and shall promptly
be transferred by the State Comptroller | ||
and Treasurer from the Motor Fuel Tax
Fund to the Vehicle | ||
Inspection Fund, and for the period July 1, 1994 through
| ||
June 30, 2000, one-twelfth of $25,000,000 each month, for | ||
the period July 1, 2000 through June 30, 2003,
one-twelfth | ||
of
$30,000,000
each month,
and $15,000,000 on July 1, 2003, | ||
and $15,000,000 on January 1, 2004, and $15,000,000
on
each
| ||
July
1 and October 1, or as soon thereafter as may be |
practical, during the period July 1, 2004 through June 30, | ||
2012,
and $30,000,000 on June 1, 2013, or as soon | ||
thereafter as may be practical, and $15,000,000 on July 1 | ||
and October 1, or as soon thereafter as may be practical, | ||
during the period of July 1, 2013 through June 30, 2014, | ||
for the administration of the Vehicle Emissions Inspection | ||
Law of
2005, to be transferred by the State Comptroller and | ||
Treasurer from the Motor
Fuel Tax Fund into the Vehicle | ||
Inspection Fund;
| ||
(5) amounts ordered paid by the Court of Claims; and
| ||
(6) payment of motor fuel use taxes due to member | ||
jurisdictions under
the terms of the International Fuel Tax | ||
Agreement. The Department shall
certify these amounts to | ||
the Comptroller by the 15th day of each month; the
| ||
Comptroller shall cause orders to be drawn for such | ||
amounts, and the Treasurer
shall administer those amounts | ||
on or before the last day of each month;
| ||
(e) after allocations for the purposes set forth in | ||
subsections
(a), (b), (c) and (d), the remaining amount shall | ||
be apportioned as follows:
| ||
(1) Until January 1, 2000, 58.4%, and beginning January | ||
1, 2000, 45.6%
shall be deposited as follows:
| ||
(A) 37% into the State Construction Account Fund, | ||
and
| ||
(B) 63% into the Road Fund, $1,250,000 of which | ||
shall be reserved each
month for the Department of |
Transportation to be used in accordance with
the | ||
provisions of Sections 6-901 through 6-906 of the | ||
Illinois Highway Code;
| ||
(2) Until January 1, 2000, 41.6%, and beginning January | ||
1, 2000, 54.4%
shall be transferred to the Department of | ||
Transportation to be
distributed as follows:
| ||
(A) 49.10% to the municipalities of the State,
| ||
(B) 16.74% to the counties of the State having | ||
1,000,000 or more inhabitants,
| ||
(C) 18.27% to the counties of the State having less | ||
than 1,000,000 inhabitants,
| ||
(D) 15.89% to the road districts of the State.
| ||
As soon as may be after the first day of each month the | ||
Department of
Transportation shall allot to each municipality | ||
its share of the amount
apportioned to the several | ||
municipalities which shall be in proportion
to the population | ||
of such municipalities as determined by the last
preceding | ||
municipal census if conducted by the Federal Government or
| ||
Federal census. If territory is annexed to any municipality | ||
subsequent
to the time of the last preceding census the | ||
corporate authorities of
such municipality may cause a census | ||
to be taken of such annexed
territory and the population so | ||
ascertained for such territory shall be
added to the population | ||
of the municipality as determined by the last
preceding census | ||
for the purpose of determining the allotment for that
| ||
municipality. If the population of any municipality was not |
determined
by the last Federal census preceding any | ||
apportionment, the
apportionment to such municipality shall be | ||
in accordance with any
census taken by such municipality. Any | ||
municipal census used in
accordance with this Section shall be | ||
certified to the Department of
Transportation by the clerk of | ||
such municipality, and the accuracy
thereof shall be subject to | ||
approval of the Department which may make
such corrections as | ||
it ascertains to be necessary.
| ||
As soon as may be after the first day of each month the | ||
Department of
Transportation shall allot to each county its | ||
share of the amount
apportioned to the several counties of the | ||
State as herein provided.
Each allotment to the several | ||
counties having less than 1,000,000
inhabitants shall be in | ||
proportion to the amount of motor vehicle
license fees received | ||
from the residents of such counties, respectively,
during the | ||
preceding calendar year. The Secretary of State shall, on or
| ||
before April 15 of each year, transmit to the Department of
| ||
Transportation a full and complete report showing the amount of | ||
motor
vehicle license fees received from the residents of each | ||
county,
respectively, during the preceding calendar year. The | ||
Department of
Transportation shall, each month, use for | ||
allotment purposes the last
such report received from the | ||
Secretary of State.
| ||
As soon as may be after the first day of each month, the | ||
Department
of Transportation shall allot to the several | ||
counties their share of the
amount apportioned for the use of |
road districts. The allotment shall
be apportioned among the | ||
several counties in the State in the proportion
which the total | ||
mileage of township or district roads in the respective
| ||
counties bears to the total mileage of all township and | ||
district roads
in the State. Funds allotted to the respective | ||
counties for the use of
road districts therein shall be | ||
allocated to the several road districts
in the county in the | ||
proportion which the total mileage of such township
or district | ||
roads in the respective road districts bears to the total
| ||
mileage of all such township or district roads in the county. | ||
After
July 1 of any year prior to 2011, no allocation shall be | ||
made for any road district
unless it levied a tax for road and | ||
bridge purposes in an amount which
will require the extension | ||
of such tax against the taxable property in
any such road | ||
district at a rate of not less than either .08% of the value
| ||
thereof, based upon the assessment for the year immediately | ||
prior to the year
in which such tax was levied and as equalized | ||
by the Department of Revenue
or, in DuPage County, an amount | ||
equal to or greater than $12,000 per mile of
road under the | ||
jurisdiction of the road district, whichever is less. Beginning | ||
July 1, 2011 and each July 1 thereafter, an allocation shall be | ||
made for any road district
if it levied a tax for road and | ||
bridge purposes. In counties other than DuPage County, if the | ||
amount of the tax levy requires the extension of the tax | ||
against the taxable property in
the road district at a rate | ||
that is less than 0.08% of the value
thereof, based upon the |
assessment for the year immediately prior to the year
in which | ||
the tax was levied and as equalized by the Department of | ||
Revenue, then the amount of the allocation for that road | ||
district shall be a percentage of the maximum allocation equal | ||
to the percentage obtained by dividing the rate extended by the | ||
district by 0.08%. In DuPage County, if the amount of the tax | ||
levy requires the extension of the tax against the taxable | ||
property in
the road district at a rate that is less than the | ||
lesser of (i) 0.08% of the value
of the taxable property in the | ||
road district, based upon the assessment for the year | ||
immediately prior to the year
in which such tax was levied and | ||
as equalized by the Department of Revenue,
or (ii) a rate that | ||
will yield an amount equal to $12,000 per mile of
road under | ||
the jurisdiction of the road district, then the amount of the | ||
allocation for the road district shall be a percentage of the | ||
maximum allocation equal to the percentage obtained by dividing | ||
the rate extended by the district by the lesser of (i) 0.08% or | ||
(ii) the rate that will yield an amount equal to $12,000 per | ||
mile of
road under the jurisdiction of the road district. | ||
Prior to 2011, if any
road district has levied a special | ||
tax for road purposes
pursuant to Sections 6-601, 6-602 and | ||
6-603 of the Illinois Highway Code, and
such tax was levied in | ||
an amount which would require extension at a
rate of not less | ||
than .08% of the value of the taxable property thereof,
as | ||
equalized or assessed by the Department of Revenue,
or, in | ||
DuPage County, an amount equal to or greater than $12,000 per |
mile of
road under the jurisdiction of the road district, | ||
whichever is less,
such levy shall, however, be deemed a proper | ||
compliance with this
Section and shall qualify such road | ||
district for an allotment under this
Section. Beginning in 2011 | ||
and thereafter, if any
road district has levied a special tax | ||
for road purposes
under Sections 6-601, 6-602, and 6-603 of the | ||
Illinois Highway Code, and
the tax was levied in an amount that | ||
would require extension at a
rate of not less than 0.08% of the | ||
value of the taxable property of that road district,
as | ||
equalized or assessed by the Department of Revenue or, in | ||
DuPage County, an amount equal to or greater than $12,000 per | ||
mile of road under the jurisdiction of the road district, | ||
whichever is less, that levy shall be deemed a proper | ||
compliance with this
Section and shall qualify such road | ||
district for a full, rather than proportionate, allotment under | ||
this
Section. If the levy for the special tax is less than | ||
0.08% of the value of the taxable property, or, in DuPage | ||
County if the levy for the special tax is less than the lesser | ||
of (i) 0.08% or (ii) $12,000 per mile of road under the | ||
jurisdiction of the road district, and if the levy for the | ||
special tax is more than any other levy for road and bridge | ||
purposes, then the levy for the special tax qualifies the road | ||
district for a proportionate, rather than full, allotment under | ||
this Section. If the levy for the special tax is equal to or | ||
less than any other levy for road and bridge purposes, then any | ||
allotment under this Section shall be determined by the other |
levy for road and bridge purposes. | ||
Prior to 2011, if a township has transferred to the road | ||
and bridge fund
money which, when added to the amount of any | ||
tax levy of the road
district would be the equivalent of a tax | ||
levy requiring extension at a
rate of at least .08%, or, in | ||
DuPage County, an amount equal to or greater
than $12,000 per | ||
mile of road under the jurisdiction of the road district,
| ||
whichever is less, such transfer, together with any such tax | ||
levy,
shall be deemed a proper compliance with this Section and | ||
shall qualify
the road district for an allotment under this | ||
Section.
| ||
In counties in which a property tax extension limitation is | ||
imposed
under the Property Tax Extension Limitation Law, road | ||
districts may retain
their entitlement to a motor fuel tax | ||
allotment or, beginning in 2011, their entitlement to a full | ||
allotment if, at the time the property
tax
extension limitation | ||
was imposed, the road district was levying a road and
bridge | ||
tax at a rate sufficient to entitle it to a motor fuel tax | ||
allotment
and continues to levy the maximum allowable amount | ||
after the imposition of the
property tax extension limitation. | ||
Any road district may in all circumstances
retain its | ||
entitlement to a motor fuel tax allotment or, beginning in | ||
2011, its entitlement to a full allotment if it levied a road | ||
and
bridge tax in an amount that will require the extension of | ||
the tax against the
taxable property in the road district at a | ||
rate of not less than 0.08% of the
assessed value of the |
property, based upon the assessment for the year
immediately | ||
preceding the year in which the tax was levied and as equalized | ||
by
the Department of Revenue or, in DuPage County, an amount | ||
equal to or greater
than $12,000 per mile of road under the | ||
jurisdiction of the road district,
whichever is less.
| ||
As used in this Section the term "road district" means any | ||
road
district, including a county unit road district, provided | ||
for by the
Illinois Highway Code; and the term "township or | ||
district road"
means any road in the township and district road | ||
system as defined in the
Illinois Highway Code. For the | ||
purposes of this Section, "township or
district road" also | ||
includes such roads as are maintained by park
districts, forest | ||
preserve districts and conservation districts. The
Department | ||
of Transportation shall determine the mileage of all township
| ||
and district roads for the purposes of making allotments and | ||
allocations of
motor fuel tax funds for use in road districts.
| ||
Payment of motor fuel tax moneys to municipalities and | ||
counties shall
be made as soon as possible after the allotment | ||
is made. The treasurer
of the municipality or county may invest | ||
these funds until their use is
required and the interest earned | ||
by these investments shall be limited
to the same uses as the | ||
principal funds.
| ||
(Source: P.A. 96-34, eff. 7-13-09; 96-45, eff. 7-15-09; 96-959, | ||
eff. 7-1-10; 96-1000, eff. 7-2-10; 96-1024, eff. 7-12-10; | ||
96-1384, eff. 7-29-10; 97-72, eff. 7-1-11; 97-333, eff. | ||
8-12-11.)
|
Section 5-65. The Illinois Independent Tax Tribunal Act of | ||
2012 is amended by changing Section 1-15 as follows:
| ||
(35 ILCS 1010/1-15)
| ||
Sec. 1-15. Independent Tax Tribunal; establishment. | ||
(a) For the purpose of effectuating the policy declared in | ||
Section 1-5 of this Act, a State agency known as the Illinois | ||
Independent Tax Tribunal is created. The Tax Tribunal shall | ||
have the powers and duties enumerated in this Act, together | ||
with such others conferred upon it by law. The Tax Tribunal | ||
shall operate as an independent agency, and shall be separate | ||
from the authority of the Director of Revenue and the | ||
Department of Revenue. | ||
(b) Except as otherwise limited by this Act, the Tax | ||
Tribunal has all of the powers necessary or convenient to carry | ||
out the purposes and provisions of this Act, including , without | ||
limitation, each of the following: | ||
(1) To have a seal, and to alter that seal at pleasure, | ||
and to use it by causing it or a facsimile to be affixed or | ||
impressed or reproduced in any other manner. | ||
(2) To accept and expend appropriations. | ||
(3) To obtain and employ personnel as required in this | ||
Act, including any additional personnel necessary to | ||
fulfill the Tax Tribunal's purposes, and to make | ||
expenditures for personnel within the appropriations for |
that purpose. | ||
(4) To maintain offices at such places as required | ||
under this Act, and elsewhere as the Tax Tribunal may | ||
determine. | ||
(5) To engage in any activity or operation that is | ||
incidental to and in furtherance of efficient operation to | ||
accomplish the Tax Tribunal's purposes. | ||
(c) Unless otherwise stated, the Tax Tribunal is subject to | ||
the provisions of all applicable laws, including , but not | ||
limited to, each of the following: | ||
(1) The State Records Act. | ||
(2) The Illinois Procurement Code, except that the | ||
Illinois Procurement Code does not apply to the hiring of | ||
the chief administrative law judge or other administrative | ||
law judges pursuant to Section 1-25 of this Act. | ||
(3) The Freedom of Information Act, except as otherwise | ||
provided in Section 7 of that Act. | ||
(4) The State Property Control Act. | ||
(5) The State Officials and Employees Ethics Act. | ||
(6) The Illinois Administrative Procedure Act, to the | ||
extent not inconsistent with the provisions of this Act. | ||
(7) The Illinois State Auditing Act. For purposes of | ||
the Illinois State Auditing Act, the Tax Tribunal is a | ||
"State agency" within the meaning of the Act and is subject | ||
to the jurisdiction of the Auditor General. | ||
(d) Notwithstanding any provision in the tax statutes |
listed in Section 1-45 of this Act, the The Tax Tribunal shall | ||
exercise its jurisdiction on and after January 1, 2014, and any | ||
protests prior to that date shall continue to be filed with the | ||
Department, and the Department shall exercise jurisdiction | ||
over such matters July 1, 2013 , but the administrative law | ||
judges of the Tax Tribunal may be appointed prior to that date | ||
and may take any action prior to that date that is necessary to | ||
enable the Tax Tribunal to properly exercise its jurisdiction | ||
on or after that date. Any administrative proceeding commenced | ||
on or after June 1, 2013 prior to July 1, 2013 , that would | ||
otherwise be subject to the jurisdiction of the Illinois | ||
Independent Tax Tribunal may be conducted according to the | ||
procedures set forth in this Act if the taxpayer so elects. | ||
Such an election shall be irrevocable and may be made on or | ||
after January 1, 2014 July 1, 2013 , but no later than February | ||
1, 2014 30 days after the date on which the taxpayer's protest | ||
was filed .
| ||
(Source: P.A. 97-1129, eff. 8-28-12; revised 10-10-12.)
| ||
Section 5-70. The Illinois Pension Code is amended by | ||
changing Section 14-131 as follows:
| ||
(40 ILCS 5/14-131)
| ||
Sec. 14-131. Contributions by State.
| ||
(a) The State shall make contributions to the System by | ||
appropriations of
amounts which, together with other employer |
contributions from trust, federal,
and other funds, employee | ||
contributions, investment income, and other income,
will be | ||
sufficient to meet the cost of maintaining and administering | ||
the System
on a 90% funded basis in accordance with actuarial | ||
recommendations.
| ||
For the purposes of this Section and Section 14-135.08, | ||
references to State
contributions refer only to employer | ||
contributions and do not include employee
contributions that | ||
are picked up or otherwise paid by the State or a
department on | ||
behalf of the employee.
| ||
(b) The Board shall determine the total amount of State | ||
contributions
required for each fiscal year on the basis of the | ||
actuarial tables and other
assumptions adopted by the Board, | ||
using the formula in subsection (e).
| ||
The Board shall also determine a State contribution rate | ||
for each fiscal
year, expressed as a percentage of payroll, | ||
based on the total required State
contribution for that fiscal | ||
year (less the amount received by the System from
| ||
appropriations under Section 8.12 of the State Finance Act and | ||
Section 1 of the
State Pension Funds Continuing Appropriation | ||
Act, if any, for the fiscal year
ending on the June 30 | ||
immediately preceding the applicable November 15
certification | ||
deadline), the estimated payroll (including all forms of
| ||
compensation) for personal services rendered by eligible | ||
employees, and the
recommendations of the actuary.
| ||
For the purposes of this Section and Section 14.1 of the |
State Finance Act,
the term "eligible employees" includes | ||
employees who participate in the System,
persons who may elect | ||
to participate in the System but have not so elected,
persons | ||
who are serving a qualifying period that is required for | ||
participation,
and annuitants employed by a department as | ||
described in subdivision (a)(1) or
(a)(2) of Section 14-111.
| ||
(c) Contributions shall be made by the several departments | ||
for each pay
period by warrants drawn by the State Comptroller | ||
against their respective
funds or appropriations based upon | ||
vouchers stating the amount to be so
contributed. These amounts | ||
shall be based on the full rate certified by the
Board under | ||
Section 14-135.08 for that fiscal year.
From the effective date | ||
of this amendatory Act of the 93rd General
Assembly through the | ||
payment of the final payroll from fiscal year 2004
| ||
appropriations, the several departments shall not make | ||
contributions
for the remainder of fiscal year 2004 but shall | ||
instead make payments
as required under subsection (a-1) of | ||
Section 14.1 of the State Finance Act.
The several departments | ||
shall resume those contributions at the commencement of
fiscal | ||
year 2005.
| ||
(c-1) Notwithstanding subsection (c) of this Section, for | ||
fiscal years 2010, 2012, and 2013 , and 2014 only, contributions | ||
by the several departments are not required to be made for | ||
General Revenue Funds payrolls processed by the Comptroller. | ||
Payrolls paid by the several departments from all other State | ||
funds must continue to be processed pursuant to subsection (c) |
of this Section. | ||
(c-2) For State fiscal years 2010, 2012, and 2013 , and 2014 | ||
only, on or as soon as possible after the 15th day of each | ||
month, the Board shall submit vouchers for payment of State | ||
contributions to the System, in a total monthly amount of | ||
one-twelfth of the fiscal year General Revenue Fund | ||
contribution as certified by the System pursuant to Section | ||
14-135.08 of the Illinois Pension Code. | ||
(d) If an employee is paid from trust funds or federal | ||
funds, the
department or other employer shall pay employer | ||
contributions from those funds
to the System at the certified | ||
rate, unless the terms of the trust or the
federal-State | ||
agreement preclude the use of the funds for that purpose, in
| ||
which case the required employer contributions shall be paid by | ||
the State.
From the effective date of this amendatory
Act of | ||
the 93rd General Assembly through the payment of the final
| ||
payroll from fiscal year 2004 appropriations, the department or | ||
other
employer shall not pay contributions for the remainder of | ||
fiscal year
2004 but shall instead make payments as required | ||
under subsection (a-1) of
Section 14.1 of the State Finance | ||
Act. The department or other employer shall
resume payment of
| ||
contributions at the commencement of fiscal year 2005.
| ||
(e) For State fiscal years 2012 through 2045, the minimum | ||
contribution
to the System to be made by the State for each | ||
fiscal year shall be an amount
determined by the System to be | ||
sufficient to bring the total assets of the
System up to 90% of |
the total actuarial liabilities of the System by the end
of | ||
State fiscal year 2045. In making these determinations, the | ||
required State
contribution shall be calculated each year as a | ||
level percentage of payroll
over the years remaining to and | ||
including fiscal year 2045 and shall be
determined under the | ||
projected unit credit actuarial cost method.
| ||
For State fiscal years 1996 through 2005, the State | ||
contribution to
the System, as a percentage of the applicable | ||
employee payroll, shall be
increased in equal annual increments | ||
so that by State fiscal year 2011, the
State is contributing at | ||
the rate required under this Section; except that
(i) for State | ||
fiscal year 1998, for all purposes of this Code and any other
| ||
law of this State, the certified percentage of the applicable | ||
employee payroll
shall be 5.052% for employees earning eligible | ||
creditable service under Section
14-110 and 6.500% for all | ||
other employees, notwithstanding any contrary
certification | ||
made under Section 14-135.08 before the effective date of this
| ||
amendatory Act of 1997, and (ii)
in the following specified | ||
State fiscal years, the State contribution to
the System shall | ||
not be less than the following indicated percentages of the
| ||
applicable employee payroll, even if the indicated percentage | ||
will produce a
State contribution in excess of the amount | ||
otherwise required under this
subsection and subsection (a):
| ||
9.8% in FY 1999;
10.0% in FY 2000;
10.2% in FY 2001;
10.4% in FY | ||
2002;
10.6% in FY 2003; and
10.8% in FY 2004.
| ||
Notwithstanding any other provision of this Article, the |
total required State
contribution to the System for State | ||
fiscal year 2006 is $203,783,900.
| ||
Notwithstanding any other provision of this Article, the | ||
total required State
contribution to the System for State | ||
fiscal year 2007 is $344,164,400.
| ||
For each of State fiscal years 2008 through 2009, the State | ||
contribution to
the System, as a percentage of the applicable | ||
employee payroll, shall be
increased in equal annual increments | ||
from the required State contribution for State fiscal year | ||
2007, so that by State fiscal year 2011, the
State is | ||
contributing at the rate otherwise required under this Section.
| ||
Notwithstanding any other provision of this Article, the | ||
total required State General Revenue Fund contribution for | ||
State fiscal year 2010 is $723,703,100 and shall be made from | ||
the proceeds of bonds sold in fiscal year 2010 pursuant to | ||
Section 7.2 of the General Obligation Bond Act, less (i) the | ||
pro rata share of bond sale expenses determined by the System's | ||
share of total bond proceeds, (ii) any amounts received from | ||
the General Revenue Fund in fiscal year 2010, and (iii) any | ||
reduction in bond proceeds due to the issuance of discounted | ||
bonds, if applicable. | ||
Notwithstanding any other provision of this Article, the
| ||
total required State General Revenue Fund contribution for
| ||
State fiscal year 2011 is the amount recertified by the System | ||
on or before April 1, 2011 pursuant to Section 14-135.08 and | ||
shall be made from
the proceeds of bonds sold in fiscal year |
2011 pursuant to
Section 7.2 of the General Obligation Bond | ||
Act, less (i) the
pro rata share of bond sale expenses | ||
determined by the System's
share of total bond proceeds, (ii) | ||
any amounts received from
the General Revenue Fund in fiscal | ||
year 2011, and (iii) any
reduction in bond proceeds due to the | ||
issuance of discounted
bonds, if applicable. | ||
Beginning in State fiscal year 2046, the minimum State | ||
contribution for
each fiscal year shall be the amount needed to | ||
maintain the total assets of
the System at 90% of the total | ||
actuarial liabilities of the System.
| ||
Amounts received by the System pursuant to Section 25 of | ||
the Budget Stabilization Act or Section 8.12 of the State | ||
Finance Act in any fiscal year do not reduce and do not | ||
constitute payment of any portion of the minimum State | ||
contribution required under this Article in that fiscal year. | ||
Such amounts shall not reduce, and shall not be included in the | ||
calculation of, the required State contributions under this | ||
Article in any future year until the System has reached a | ||
funding ratio of at least 90%. A reference in this Article to | ||
the "required State contribution" or any substantially similar | ||
term does not include or apply to any amounts payable to the | ||
System under Section 25 of the Budget Stabilization Act.
| ||
Notwithstanding any other provision of this Section, the | ||
required State
contribution for State fiscal year 2005 and for | ||
fiscal year 2008 and each fiscal year thereafter, as
calculated | ||
under this Section and
certified under Section 14-135.08, shall |
not exceed an amount equal to (i) the
amount of the required | ||
State contribution that would have been calculated under
this | ||
Section for that fiscal year if the System had not received any | ||
payments
under subsection (d) of Section 7.2 of the General | ||
Obligation Bond Act, minus
(ii) the portion of the State's | ||
total debt service payments for that fiscal
year on the bonds | ||
issued in fiscal year 2003 for the purposes of that Section | ||
7.2, as determined
and certified by the Comptroller, that is | ||
the same as the System's portion of
the total moneys | ||
distributed under subsection (d) of Section 7.2 of the General
| ||
Obligation Bond Act. In determining this maximum for State | ||
fiscal years 2008 through 2010, however, the amount referred to | ||
in item (i) shall be increased, as a percentage of the | ||
applicable employee payroll, in equal increments calculated | ||
from the sum of the required State contribution for State | ||
fiscal year 2007 plus the applicable portion of the State's | ||
total debt service payments for fiscal year 2007 on the bonds | ||
issued in fiscal year 2003 for the purposes of Section 7.2 of | ||
the General
Obligation Bond Act, so that, by State fiscal year | ||
2011, the
State is contributing at the rate otherwise required | ||
under this Section.
| ||
(f) After the submission of all payments for eligible | ||
employees
from personal services line items in fiscal year 2004 | ||
have been made,
the Comptroller shall provide to the System a | ||
certification of the sum
of all fiscal year 2004 expenditures | ||
for personal services that would
have been covered by payments |
to the System under this Section if the
provisions of this | ||
amendatory Act of the 93rd General Assembly had not been
| ||
enacted. Upon
receipt of the certification, the System shall | ||
determine the amount
due to the System based on the full rate | ||
certified by the Board under
Section 14-135.08 for fiscal year | ||
2004 in order to meet the State's
obligation under this | ||
Section. The System shall compare this amount
due to the amount | ||
received by the System in fiscal year 2004 through
payments | ||
under this Section and under Section 6z-61 of the State Finance | ||
Act.
If the amount
due is more than the amount received, the | ||
difference shall be termed the
"Fiscal Year 2004 Shortfall" for | ||
purposes of this Section, and the
Fiscal Year 2004 Shortfall | ||
shall be satisfied under Section 1.2 of the State
Pension Funds | ||
Continuing Appropriation Act. If the amount due is less than | ||
the
amount received, the
difference shall be termed the "Fiscal | ||
Year 2004 Overpayment" for purposes of
this Section, and the | ||
Fiscal Year 2004 Overpayment shall be repaid by
the System to | ||
the Pension Contribution Fund as soon as practicable
after the | ||
certification.
| ||
(g) For purposes of determining the required State | ||
contribution to the System, the value of the System's assets | ||
shall be equal to the actuarial value of the System's assets, | ||
which shall be calculated as follows: | ||
As of June 30, 2008, the actuarial value of the System's | ||
assets shall be equal to the market value of the assets as of | ||
that date. In determining the actuarial value of the System's |
assets for fiscal years after June 30, 2008, any actuarial | ||
gains or losses from investment return incurred in a fiscal | ||
year shall be recognized in equal annual amounts over the | ||
5-year period following that fiscal year. | ||
(h) For purposes of determining the required State | ||
contribution to the System for a particular year, the actuarial | ||
value of assets shall be assumed to earn a rate of return equal | ||
to the System's actuarially assumed rate of return. | ||
(i) After the submission of all payments for eligible | ||
employees from personal services line items paid from the | ||
General Revenue Fund in fiscal year 2010 have been made, the | ||
Comptroller shall provide to the System a certification of the | ||
sum of all fiscal year 2010 expenditures for personal services | ||
that would have been covered by payments to the System under | ||
this Section if the provisions of this amendatory Act of the | ||
96th General Assembly had not been enacted. Upon receipt of the | ||
certification, the System shall determine the amount due to the | ||
System based on the full rate certified by the Board under | ||
Section 14-135.08 for fiscal year 2010 in order to meet the | ||
State's obligation under this Section. The System shall compare | ||
this amount due to the amount received by the System in fiscal | ||
year 2010 through payments under this Section. If the amount | ||
due is more than the amount received, the difference shall be | ||
termed the "Fiscal Year 2010 Shortfall" for purposes of this | ||
Section, and the Fiscal Year 2010 Shortfall shall be satisfied | ||
under Section 1.2 of the State Pension Funds Continuing |
Appropriation Act. If the amount due is less than the amount | ||
received, the difference shall be termed the "Fiscal Year 2010 | ||
Overpayment" for purposes of this Section, and the Fiscal Year | ||
2010 Overpayment shall be repaid by the System to the General | ||
Revenue Fund as soon as practicable after the certification. | ||
(j) After the submission of all payments for eligible | ||
employees from personal services line items paid from the | ||
General Revenue Fund in fiscal year 2011 have been made, the | ||
Comptroller shall provide to the System a certification of the | ||
sum of all fiscal year 2011 expenditures for personal services | ||
that would have been covered by payments to the System under | ||
this Section if the provisions of this amendatory Act of the | ||
96th General Assembly had not been enacted. Upon receipt of the | ||
certification, the System shall determine the amount due to the | ||
System based on the full rate certified by the Board under | ||
Section 14-135.08 for fiscal year 2011 in order to meet the | ||
State's obligation under this Section. The System shall compare | ||
this amount due to the amount received by the System in fiscal | ||
year 2011 through payments under this Section. If the amount | ||
due is more than the amount received, the difference shall be | ||
termed the "Fiscal Year 2011 Shortfall" for purposes of this | ||
Section, and the Fiscal Year 2011 Shortfall shall be satisfied | ||
under Section 1.2 of the State Pension Funds Continuing | ||
Appropriation Act. If the amount due is less than the amount | ||
received, the difference shall be termed the "Fiscal Year 2011 | ||
Overpayment" for purposes of this Section, and the Fiscal Year |
2011 Overpayment shall be repaid by the System to the General | ||
Revenue Fund as soon as practicable after the certification. | ||
(k) For fiscal years 2012 through 2014 and 2013 only, after | ||
the submission of all payments for eligible employees from | ||
personal services line items paid from the General Revenue Fund | ||
in the fiscal year have been made, the Comptroller shall | ||
provide to the System a certification of the sum of all | ||
expenditures in the fiscal year for personal services. Upon | ||
receipt of the certification, the System shall determine the | ||
amount due to the System based on the full rate certified by | ||
the Board under Section 14-135.08 for the fiscal year in order | ||
to meet the State's obligation under this Section. The System | ||
shall compare this amount due to the amount received by the | ||
System for the fiscal year. If the amount due is more than the | ||
amount received, the difference shall be termed the "Prior | ||
Fiscal Year Shortfall" for purposes of this Section, and the | ||
Prior Fiscal Year Shortfall shall be satisfied under Section | ||
1.2 of the State Pension Funds Continuing Appropriation Act. If | ||
the amount due is less than the amount received, the difference | ||
shall be termed the "Prior Fiscal Year Overpayment" for | ||
purposes of this Section, and the Prior Fiscal Year Overpayment | ||
shall be repaid by the System to the General Revenue Fund as | ||
soon as practicable after the certification. | ||
(Source: P.A. 96-43, eff. 7-15-09; 96-45, eff. 7-15-09; | ||
96-1000, eff. 7-2-10; 96-1497, eff. 1-14-11; 96-1511, eff. | ||
1-27-11; 96-1554, eff. 3-18-11; 97-72, eff. 7-1-11; 97-732, |
eff. 6-30-12.)
| ||
Section 5-75. The Illinois Police Training Act is amended | ||
by changing Section 9 as follows:
| ||
(50 ILCS 705/9) (from Ch. 85, par. 509)
| ||
Sec. 9.
A special fund is hereby established in the State | ||
Treasury to
be known as "The Traffic and Criminal Conviction | ||
Surcharge Fund" and shall
be financed as provided in Section | ||
9.1 of this Act and Section 5-9-1 of the
"Unified Code of | ||
Corrections", unless the fines, costs or additional
amounts | ||
imposed are subject to disbursement by the circuit clerk under
| ||
Section 27.5 of the Clerks of Courts Act. Moneys in this Fund | ||
shall be
expended as follows:
| ||
(1) A portion of the total amount deposited in the Fund | ||
may be used, as
appropriated by the General Assembly, for | ||
the ordinary and contingent expenses
of the Illinois Law | ||
Enforcement Training Standards Board;
| ||
(2) A portion of the total amount deposited in the Fund
| ||
shall be appropriated for the reimbursement of local | ||
governmental agencies
participating in training programs | ||
certified by the Board, in an amount
equaling 1/2 of the | ||
total sum paid by such agencies during the State's previous
| ||
fiscal year for mandated training for probationary police | ||
officers or
probationary county corrections officers and | ||
for optional advanced and
specialized law enforcement or |
county corrections training. These
reimbursements may | ||
include the costs for tuition at training schools, the
| ||
salaries of trainees while in schools, and the necessary | ||
travel and room
and board expenses for each trainee. If the | ||
appropriations under this
paragraph (2) are not sufficient | ||
to fully reimburse the participating local
governmental | ||
agencies, the available funds shall be apportioned among | ||
such
agencies, with priority first given to repayment of | ||
the costs of mandatory
training given to law enforcement | ||
officer or county corrections officer
recruits, then to | ||
repayment of costs of advanced or specialized training
for | ||
permanent police officers or permanent county corrections | ||
officers;
| ||
(3) A portion of the total amount deposited in the Fund | ||
may be used to
fund the "Intergovernmental Law Enforcement | ||
Officer's In-Service Training
Act", veto overridden | ||
October 29, 1981, as now or hereafter amended, at
a rate | ||
and method to be determined by the board;
| ||
(4) A portion of the Fund also may be used by the | ||
Illinois Department
of State Police for expenses incurred | ||
in the training of employees from
any State, county or | ||
municipal agency whose function includes enforcement
of | ||
criminal or traffic law;
| ||
(5) A portion of the Fund may be used by the Board to | ||
fund grant-in-aid
programs and services for the training of | ||
employees from any county or
municipal agency whose |
functions include corrections or the enforcement of
| ||
criminal or traffic
law; and
| ||
(6) For fiscal years year 2013 and 2014 only, a portion | ||
of the Fund also may be used by the
Department of State | ||
Police to finance any of its lawful purposes or functions. | ||
All payments from The Traffic and Criminal Conviction | ||
Surcharge Fund shall
be made each year from moneys appropriated | ||
for the purposes specified in
this Section. No more than 50% of | ||
any appropriation under this Act shall be
spent in any city | ||
having a population of more than 500,000. The State
Comptroller | ||
and the State Treasurer shall from time to time, at the
| ||
direction of the Governor, transfer from The Traffic and | ||
Criminal
Conviction Surcharge Fund to the General Revenue Fund | ||
in the State Treasury
such amounts as the Governor determines | ||
are in excess of the amounts
required to meet the obligations | ||
of The Traffic and Criminal Conviction
Surcharge Fund.
| ||
(Source: P.A. 97-732, eff. 6-30-12.)
| ||
Section 5-80. The Law Enforcement Camera Grant Act is | ||
amended by changing Section 10 as follows:
| ||
(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 installing | ||
video cameras in law enforcement vehicles and training 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. | ||
(c) 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) 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) No applications for grant money under this Section | ||
shall be accepted before January 1, 2007 or after January 1, | ||
2011.
| ||
(f) 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) 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. | ||
(Source: P.A. 97-732, eff. 6-30-12.)
| ||
Section 5-85. The School Code is amended by changing | ||
Sections 2-3.62, 3-2.5, and 18-5 as follows:
| ||
(105 ILCS 5/2-3.62) (from Ch. 122, par. 2-3.62)
| ||
Sec. 2-3.62. Educational Service Centers.
| ||
(a) A regional network of educational service centers shall | ||
be established
by the State Board of Education to coordinate | ||
and combine existing services in
a manner which is practical | ||
and efficient and to provide new services to
schools as | ||
provided in this Section. Services to be made available by such
| ||
centers shall include the planning, implementation and | ||
evaluation of:
|
(1) (blank);
| ||
(2) computer technology education;
| ||
(3) mathematics, science and reading resources for | ||
teachers including
continuing education, inservice | ||
training and staff development.
| ||
The centers may provide training, technical assistance, | ||
coordination and
planning in other program areas such as school | ||
improvement, school
accountability, financial planning, | ||
consultation, and services, career guidance, early childhood | ||
education, alcohol/drug
education and prevention, family life - | ||
sex education, electronic transmission
of data from school | ||
districts to the State, alternative education and regional
| ||
special education, and telecommunications systems that provide | ||
distance
learning. Such telecommunications systems may be | ||
obtained through the
Department of Central Management Services | ||
pursuant to Section 405-270 of the
Department of Central | ||
Management Services Law (20 ILCS 405/405-270). The programs and | ||
services of educational
service centers may be offered to | ||
private school teachers and private school
students within each | ||
service center area provided public schools have already
been | ||
afforded adequate access to such programs and services.
| ||
Upon the abolition of the office, removal from office, | ||
disqualification for office, resignation from office, or | ||
expiration of the current term of office of the regional | ||
superintendent of schools, whichever is earlier, centers | ||
serving that portion of a Class II county school unit outside |
of a city of 500,000 or more inhabitants shall have and | ||
exercise, in and with respect to each educational service | ||
region having a population of 2,000,000 or more inhabitants and | ||
in and with respect to each school district located in any such | ||
educational service region, all of the rights, powers, duties, | ||
and responsibilities theretofore vested by law in and exercised | ||
and performed by the regional superintendent of schools for | ||
that area under the provisions of this Code or any other laws | ||
of this State. | ||
The State Board of Education shall promulgate rules and | ||
regulations necessary
to implement this Section. The rules | ||
shall include detailed standards which
delineate the scope and | ||
specific content of programs to be provided by each
Educational | ||
Service Center, as well as the specific planning, | ||
implementation
and evaluation services to be provided by each | ||
Center relative to its programs.
The Board shall also provide | ||
the standards by which it will evaluate the
programs provided | ||
by each Center.
| ||
(b) Centers serving Class 1 county school units shall be | ||
governed by an
11-member board, 3 members of which shall be | ||
public school teachers
nominated by the local bargaining | ||
representatives to the appropriate regional
superintendent for | ||
appointment and no more than 3 members of which shall be
from | ||
each of the following categories, including but not limited to
| ||
superintendents, regional superintendents, school board | ||
members
and a representative of an institution of higher |
education. The members of
the board shall be appointed by the | ||
regional superintendents whose school
districts are served by | ||
the educational service center.
The composition of the board | ||
will reflect the revisions of this
amendatory Act of 1989 as | ||
the terms of office of current members expire.
| ||
(c) The centers shall be of sufficient size and number to | ||
assure delivery
of services to all local school districts in | ||
the State.
| ||
(d) From monies appropriated for this program the State | ||
Board of
Education shall provide grants paid from the Personal | ||
Property Tax Replacement Fund for fiscal year 2012 only, and | ||
from the General Revenue Fund for fiscal year 2013 and beyond | ||
to qualifying Educational Service Centers
applying for such | ||
grants in accordance with rules and regulations
promulgated by | ||
the State Board of Education to implement this Section.
| ||
(e) The governing authority of each of the 18 regional | ||
educational service
centers shall appoint a family life - sex | ||
education advisory board
consisting of 2 parents, 2 teachers, 2 | ||
school administrators, 2 school
board members, 2 health care | ||
professionals, one library system
representative, and the | ||
director of the regional educational service center
who shall | ||
serve as chairperson of the advisory board so appointed. | ||
Members
of the family life - sex education advisory boards | ||
shall serve without
compensation. Each of the advisory boards | ||
appointed pursuant to this
subsection shall develop a plan for | ||
regional teacher-parent family life - sex
education training |
sessions and shall file a written report of such plan
with the | ||
governing board of their regional educational service center. | ||
The
directors of each of the regional educational service
| ||
centers shall thereupon meet, review each of the reports | ||
submitted by the
advisory boards and combine those reports into | ||
a single written report which
they shall file with the Citizens | ||
Council on School Problems prior to the
end of the regular | ||
school term of the 1987-1988 school year.
| ||
(f) The 14 educational service centers serving Class I | ||
county school units
shall be disbanded on the first Monday of | ||
August, 1995, and their statutory
responsibilities and | ||
programs shall be assumed by the regional offices of
education, | ||
subject to rules and regulations developed by
the
State Board | ||
of Education. The regional superintendents of schools elected | ||
by
the voters residing in all Class I counties shall serve as | ||
the chief
administrators for these programs and services. By | ||
rule of the State Board of
Education, the 10 educational | ||
service regions of
lowest
population shall provide such | ||
services under cooperative agreements with larger
regions.
| ||
(Source: P.A. 96-893, eff. 7-1-10; 97-619, eff. 11-14-11.)
| ||
(105 ILCS 5/3-2.5)
| ||
Sec. 3-2.5. Salaries.
| ||
(a) Except as otherwise provided in this Section, the
| ||
regional superintendents of schools shall receive for their | ||
services an annual
salary according to the population, as |
determined by the last preceding federal
census, of the region | |||||||||||||||
they serve, as set out in the following schedule:
| |||||||||||||||
| |||||||||||||||
The changes made by Public Act 86-98 in the annual salary | |||||||||||||||
that the
regional superintendents of schools shall receive for | |||||||||||||||
their services shall
apply to the annual salary received by the | |||||||||||||||
regional superintendents of
schools during each of their | |||||||||||||||
elected terms of office that
commence after
July 26, 1989 and | |||||||||||||||
before the first Monday of August, 1995.
| |||||||||||||||
The changes made by Public Act 89-225 in the annual salary | |||||||||||||||
that
regional superintendents of schools shall receive for | |||||||||||||||
their services shall
apply to the annual salary received by the | |||||||||||||||
regional superintendents of schools
during their elected terms | |||||||||||||||
of office that
commence after August 4,
1995 and end on August | |||||||||||||||
1, 1999.
| |||||||||||||||
The changes made by this amendatory Act of the 91st General | |||||||||||||||
Assembly in the
annual salary that the regional superintendents | |||||||||||||||
of schools shall receive for
their services shall apply to the | |||||||||||||||
annual salary received by the regional
superintendents of | |||||||||||||||
schools during each of their elected terms of office that
|
commence on or after August 2, 1999.
| |||||||||||||||||||
Beginning July 1, 2000, the salary that the regional | |||||||||||||||||||
superintendent
of schools receives for his or her services | |||||||||||||||||||
shall be adjusted annually to
reflect the percentage increase, | |||||||||||||||||||
if any, in the most recent Consumer Price
Index, as defined and | |||||||||||||||||||
officially reported by the United States Department of
Labor, | |||||||||||||||||||
Bureau of Labor Statistics, except that no annual increment may | |||||||||||||||||||
exceed
2.9%. If the percentage of change in the
Consumer Price | |||||||||||||||||||
Index is a percentage decrease, the salary that the regional
| |||||||||||||||||||
superintendent of schools receives shall not be adjusted for | |||||||||||||||||||
that year.
| |||||||||||||||||||
When regional superintendents are authorized by the School | |||||||||||||||||||
Code to
appoint assistant regional superintendents, the | |||||||||||||||||||
assistant regional
superintendent shall receive an annual | |||||||||||||||||||
salary based on his or her
qualifications and computed as a | |||||||||||||||||||
percentage of the salary of the
regional superintendent to whom | |||||||||||||||||||
he or she is assistant, as set out in the
following schedule:
| |||||||||||||||||||
|
| ||||||||||||
However, in any region in which the appointment of more | ||||||||||||
than one
assistant regional superintendent is authorized, | ||||||||||||
whether by Section
3-15.10 of this Code or otherwise, not more | ||||||||||||
than one assistant may
be compensated at the 90% rate and any | ||||||||||||
other assistant shall be paid at
not exceeding the 75% rate, in | ||||||||||||
each case depending on the qualifications
of the assistant.
| ||||||||||||
The salaries provided in this Section plus an amount for | ||||||||||||
other employment-related compensation or benefits for regional | ||||||||||||
superintendents
and assistant regional superintendents are | ||||||||||||
payable monthly by the State Board of Education out of the | ||||||||||||
Personal Property Tax Replacement Fund through a specific | ||||||||||||
appropriation to that effect in the State Board of Education | ||||||||||||
budget for the fiscal years 2012 and 2013 only, and are payable | ||||||||||||
monthly from the Common School Fund for fiscal year 2014 and | ||||||||||||
beyond through a specific appropriation to that effect in the | ||||||||||||
State Board of Education budget. The State Comptroller in | ||||||||||||
making his or her warrant to
any county for the amount due it | ||||||||||||
from the Personal Property Tax Replacement Fund for the fiscal | ||||||||||||
years 2012 and 2013 only, and from the Common School Fund for | ||||||||||||
fiscal year 2014 and beyond shall deduct
from it the several | ||||||||||||
amounts for which warrants have been issued to the
regional |
superintendent, and any assistant regional superintendent, of
| ||
the educational service region encompassing the county since | ||
the
preceding apportionment from the Personal Property Tax | ||
Replacement Fund for the fiscal years 2012 and 2013 only, and | ||
from the Common School Fund for fiscal year 2014 and beyond .
| ||
County boards may provide for additional compensation for | ||
the
regional superintendent or the assistant regional | ||
superintendents, or
for each of them, to be paid quarterly from | ||
the county treasury.
| ||
(b) Upon abolition of the office of regional
superintendent | ||
of schools in educational service regions containing
2,000,000 | ||
or more inhabitants as provided in Section 3-0.01
of this Code, | ||
the funds provided under subsection (a) of this Section shall | ||
continue to be appropriated and reallocated, as provided for | ||
pursuant to subsection (b) of Section 3-0.01 of this Code, to | ||
the educational service centers established pursuant to | ||
Section 2-3.62 of this Code for an educational service region | ||
containing 2,000,000 or more inhabitants.
| ||
(c) If the State pays all or any portion of the employee | ||
contributions
required under Section 16-152 of the Illinois | ||
Pension Code for employees of the
State Board of Education, it | ||
shall also, subject to appropriation in the State Board of | ||
Education budget for such payments to Regional Superintendents | ||
and Assistant Regional Superintendents, pay the employee | ||
contributions required
of regional superintendents of schools | ||
and assistant regional superintendents
of schools on the same |
basis, but excluding any contributions based on
compensation | ||
that is paid by the county rather than the State.
| ||
This subsection (c) applies to contributions based on | ||
payments of salary
earned after the effective date of this | ||
amendatory Act of the 91st General
Assembly, except that in the | ||
case of an elected regional superintendent of
schools, this | ||
subsection does not apply to contributions based on payments of
| ||
salary earned during a term of office that commenced before the | ||
effective date
of this amendatory Act.
| ||
(Source: P.A. 96-893, eff. 7-1-10; 96-1086, eff. 7-16-10; | ||
97-333, eff. 8-12-11; 97-619, eff. 11-14-11; 97-732, eff. | ||
6-30-12.)
| ||
(105 ILCS 5/18-5) (from Ch. 122, par. 18-5)
| ||
Sec. 18-5. Compensation of regional superintendents and | ||
assistants. The State Board of Education
shall request an | ||
appropriation payable
from the Personal Property Tax | ||
Replacement Fund for fiscal years 2012 and 2013 only, and the | ||
common school fund for fiscal year 2014 and beyond as and for | ||
compensation for regional
superintendents of schools and the | ||
assistant regional superintendents of
schools authorized by | ||
Section 3-15.10 of this Act, and as provided in "An Act | ||
concerning
fees and salaries and to classify the several | ||
counties of this State with
reference thereto", approved March | ||
29, 1872 as amended, and shall present
vouchers to the | ||
Comptroller
monthly for the payment to the
several regional |
superintendents and such assistant regional superintendents
of | ||
their compensation as fixed by law. Such payments shall be made | ||
either
(1) monthly, at the close of the month, or (2) | ||
semimonthly on or around
the 15th of the month and at the close | ||
of the month, at the option of the
regional superintendent or | ||
assistant regional superintendent.
| ||
(Source: P.A. 97-619, eff. 11-14-11; 97-732, eff. 6-30-12.)
| ||
Section 5-90. The Illinois Public Aid Code is amended by | ||
changing Sections 5-5.4 and 12-9.1 and by adding Section | ||
12-10.10 as follows:
| ||
(305 ILCS 5/5-5.4) (from Ch. 23, par. 5-5.4) | ||
Sec. 5-5.4. Standards of Payment - Department of Healthcare | ||
and Family Services.
The Department of Healthcare and Family | ||
Services shall develop standards of payment of
nursing facility | ||
and ICF/DD services in facilities providing such services
under | ||
this Article which:
| ||
(1) Provide for the determination of a facility's payment
| ||
for nursing facility or ICF/DD services on a prospective basis.
| ||
The amount of the payment rate for all nursing facilities | ||
certified by the
Department of Public Health under the ID/DD | ||
Community Care Act or the Nursing Home Care Act as Intermediate
| ||
Care for the Developmentally Disabled facilities, Long Term | ||
Care for Under Age
22 facilities, Skilled Nursing facilities, | ||
or Intermediate Care facilities
under the
medical assistance |
program shall be prospectively established annually on the
| ||
basis of historical, financial, and statistical data | ||
reflecting actual costs
from prior years, which shall be | ||
applied to the current rate year and updated
for inflation, | ||
except that the capital cost element for newly constructed
| ||
facilities shall be based upon projected budgets. The annually | ||
established
payment rate shall take effect on July 1 in 1984 | ||
and subsequent years. No rate
increase and no
update for | ||
inflation shall be provided on or after July 1, 1994 and before
| ||
January 1, 2014 , unless specifically provided for in this
| ||
Section.
The changes made by Public Act 93-841
extending the | ||
duration of the prohibition against a rate increase or update | ||
for inflation are effective retroactive to July 1, 2004.
| ||
For facilities licensed by the Department of Public Health | ||
under the Nursing
Home Care Act as Intermediate Care for the | ||
Developmentally Disabled facilities
or Long Term Care for Under | ||
Age 22 facilities, the rates taking effect on July
1, 1998 | ||
shall include an increase of 3%. For facilities licensed by the
| ||
Department of Public Health under the Nursing Home Care Act as | ||
Skilled Nursing
facilities or Intermediate Care facilities, | ||
the rates taking effect on July 1,
1998 shall include an | ||
increase of 3% plus $1.10 per resident-day, as defined by
the | ||
Department. For facilities licensed by the Department of Public | ||
Health under the Nursing Home Care Act as Intermediate Care | ||
Facilities for the Developmentally Disabled or Long Term Care | ||
for Under Age 22 facilities, the rates taking effect on January |
1, 2006 shall include an increase of 3%.
For facilities | ||
licensed by the Department of Public Health under the Nursing | ||
Home Care Act as Intermediate Care Facilities for the | ||
Developmentally Disabled or Long Term Care for Under Age 22 | ||
facilities, the rates taking effect on January 1, 2009 shall | ||
include an increase sufficient to provide a $0.50 per hour wage | ||
increase for non-executive staff. | ||
For facilities licensed by the Department of Public Health | ||
under the
Nursing Home Care Act as Intermediate Care for the | ||
Developmentally Disabled
facilities or Long Term Care for Under | ||
Age 22 facilities, the rates taking
effect on July 1, 1999 | ||
shall include an increase of 1.6% plus $3.00 per
resident-day, | ||
as defined by the Department. For facilities licensed by the
| ||
Department of Public Health under the Nursing Home Care Act as | ||
Skilled Nursing
facilities or Intermediate Care facilities, | ||
the rates taking effect on July 1,
1999 shall include an | ||
increase of 1.6% and, for services provided on or after
October | ||
1, 1999, shall be increased by $4.00 per resident-day, as | ||
defined by
the Department.
| ||
For facilities licensed by the Department of Public Health | ||
under the
Nursing Home Care Act as Intermediate Care for the | ||
Developmentally Disabled
facilities or Long Term Care for Under | ||
Age 22 facilities, the rates taking
effect on July 1, 2000 | ||
shall include an increase of 2.5% per resident-day,
as defined | ||
by the Department. For facilities licensed by the Department of
| ||
Public Health under the Nursing Home Care Act as Skilled |
Nursing facilities or
Intermediate Care facilities, the rates | ||
taking effect on July 1, 2000 shall
include an increase of 2.5% | ||
per resident-day, as defined by the Department.
| ||
For facilities licensed by the Department of Public Health | ||
under the
Nursing Home Care Act as skilled nursing facilities | ||
or intermediate care
facilities, a new payment methodology must | ||
be implemented for the nursing
component of the rate effective | ||
July 1, 2003. The Department of Public Aid
(now Healthcare and | ||
Family Services) shall develop the new payment methodology | ||
using the Minimum Data Set
(MDS) as the instrument to collect | ||
information concerning nursing home
resident condition | ||
necessary to compute the rate. The Department
shall develop the | ||
new payment methodology to meet the unique needs of
Illinois | ||
nursing home residents while remaining subject to the | ||
appropriations
provided by the General Assembly.
A transition | ||
period from the payment methodology in effect on June 30, 2003
| ||
to the payment methodology in effect on July 1, 2003 shall be | ||
provided for a
period not exceeding 3 years and 184 days after | ||
implementation of the new payment
methodology as follows:
| ||
(A) For a facility that would receive a lower
nursing | ||
component rate per patient day under the new system than | ||
the facility
received
effective on the date immediately | ||
preceding the date that the Department
implements the new | ||
payment methodology, the nursing component rate per | ||
patient
day for the facility
shall be held at
the level in | ||
effect on the date immediately preceding the date that the
|
Department implements the new payment methodology until a | ||
higher nursing
component rate of
reimbursement is achieved | ||
by that
facility.
| ||
(B) For a facility that would receive a higher nursing | ||
component rate per
patient day under the payment | ||
methodology in effect on July 1, 2003 than the
facility | ||
received effective on the date immediately preceding the | ||
date that the
Department implements the new payment | ||
methodology, the nursing component rate
per patient day for | ||
the facility shall be adjusted.
| ||
(C) Notwithstanding paragraphs (A) and (B), the | ||
nursing component rate per
patient day for the facility | ||
shall be adjusted subject to appropriations
provided by the | ||
General Assembly.
| ||
For facilities licensed by the Department of Public Health | ||
under the
Nursing Home Care Act as Intermediate Care for the | ||
Developmentally Disabled
facilities or Long Term Care for Under | ||
Age 22 facilities, the rates taking
effect on March 1, 2001 | ||
shall include a statewide increase of 7.85%, as
defined by the | ||
Department.
| ||
Notwithstanding any other provision of this Section, for | ||
facilities licensed by the Department of Public Health under | ||
the
Nursing Home Care Act as skilled nursing facilities or | ||
intermediate care
facilities, except facilities participating | ||
in the Department's demonstration program pursuant to the | ||
provisions of Title 77, Part 300, Subpart T of the Illinois |
Administrative Code, the numerator of the ratio used by the | ||
Department of Healthcare and Family Services to compute the | ||
rate payable under this Section using the Minimum Data Set | ||
(MDS) methodology shall incorporate the following annual | ||
amounts as the additional funds appropriated to the Department | ||
specifically to pay for rates based on the MDS nursing | ||
component methodology in excess of the funding in effect on | ||
December 31, 2006: | ||
(i) For rates taking effect January 1, 2007, | ||
$60,000,000. | ||
(ii) For rates taking effect January 1, 2008, | ||
$110,000,000. | ||
(iii) For rates taking effect January 1, 2009, | ||
$194,000,000. | ||
(iv) For rates taking effect April 1, 2011, or the | ||
first day of the month that begins at least 45 days after | ||
the effective date of this amendatory Act of the 96th | ||
General Assembly, $416,500,000 or an amount as may be | ||
necessary to complete the transition to the MDS methodology | ||
for the nursing component of the rate. Increased payments | ||
under this item (iv) are not due and payable, however, | ||
until (i) the methodologies described in this paragraph are | ||
approved by the federal government in an appropriate State | ||
Plan amendment and (ii) the assessment imposed by Section | ||
5B-2 of this Code is determined to be a permissible tax | ||
under Title XIX of the Social Security Act. |
Notwithstanding any other provision of this Section, for | ||
facilities licensed by the Department of Public Health under | ||
the Nursing Home Care Act as skilled nursing facilities or | ||
intermediate care facilities, the support component of the | ||
rates taking effect on January 1, 2008 shall be computed using | ||
the most recent cost reports on file with the Department of | ||
Healthcare and Family Services no later than April 1, 2005, | ||
updated for inflation to January 1, 2006. | ||
For facilities licensed by the Department of Public Health | ||
under the
Nursing Home Care Act as Intermediate Care for the | ||
Developmentally Disabled
facilities or Long Term Care for Under | ||
Age 22 facilities, the rates taking
effect on April 1, 2002 | ||
shall include a statewide increase of 2.0%, as
defined by the | ||
Department.
This increase terminates on July 1, 2002;
beginning | ||
July 1, 2002 these rates are reduced to the level of the rates
| ||
in effect on March 31, 2002, as defined by the Department.
| ||
For facilities licensed by the Department of Public Health | ||
under the
Nursing Home Care Act as skilled nursing facilities | ||
or intermediate care
facilities, the rates taking effect on | ||
July 1, 2001 shall be computed using the most recent cost | ||
reports
on file with the Department of Public Aid no later than | ||
April 1, 2000,
updated for inflation to January 1, 2001. For | ||
rates effective July 1, 2001
only, rates shall be the greater | ||
of the rate computed for July 1, 2001
or the rate effective on | ||
June 30, 2001.
| ||
Notwithstanding any other provision of this Section, for |
facilities
licensed by the Department of Public Health under | ||
the Nursing Home Care Act
as skilled nursing facilities or | ||
intermediate care facilities, the Illinois
Department shall | ||
determine by rule the rates taking effect on July 1, 2002,
| ||
which shall be 5.9% less than the rates in effect on June 30, | ||
2002.
| ||
Notwithstanding any other provision of this Section, for | ||
facilities
licensed by the Department of Public Health under | ||
the Nursing Home Care Act as
skilled nursing
facilities or | ||
intermediate care facilities, if the payment methodologies | ||
required under Section 5A-12 and the waiver granted under 42 | ||
CFR 433.68 are approved by the United States Centers for | ||
Medicare and Medicaid Services, the rates taking effect on July | ||
1, 2004 shall be 3.0% greater than the rates in effect on June | ||
30, 2004. These rates shall take
effect only upon approval and
| ||
implementation of the payment methodologies required under | ||
Section 5A-12.
| ||
Notwithstanding any other provisions of this Section, for | ||
facilities licensed by the Department of Public Health under | ||
the Nursing Home Care Act as skilled nursing facilities or | ||
intermediate care facilities, the rates taking effect on | ||
January 1, 2005 shall be 3% more than the rates in effect on | ||
December 31, 2004.
| ||
Notwithstanding any other provision of this Section, for | ||
facilities licensed by the Department of Public Health under | ||
the Nursing Home Care Act as skilled nursing facilities or |
intermediate care facilities, effective January 1, 2009, the | ||
per diem support component of the rates effective on January 1, | ||
2008, computed using the most recent cost reports on file with | ||
the Department of Healthcare and Family Services no later than | ||
April 1, 2005, updated for inflation to January 1, 2006, shall | ||
be increased to the amount that would have been derived using | ||
standard Department of Healthcare and Family Services methods, | ||
procedures, and inflators. | ||
Notwithstanding any other provisions of this Section, for | ||
facilities licensed by the Department of Public Health under | ||
the Nursing Home Care Act as intermediate care facilities that | ||
are federally defined as Institutions for Mental Disease, or | ||
facilities licensed by the Department of Public Health under | ||
the Specialized Mental Health Rehabilitation Act, a | ||
socio-development component rate equal to 6.6% of the | ||
facility's nursing component rate as of January 1, 2006 shall | ||
be established and paid effective July 1, 2006. The | ||
socio-development component of the rate shall be increased by a | ||
factor of 2.53 on the first day of the month that begins at | ||
least 45 days after January 11, 2008 (the effective date of | ||
Public Act 95-707). As of August 1, 2008, the socio-development | ||
component rate shall be equal to 6.6% of the facility's nursing | ||
component rate as of January 1, 2006, multiplied by a factor of | ||
3.53. For services provided on or after April 1, 2011, or the | ||
first day of the month that begins at least 45 days after the | ||
effective date of this amendatory Act of the 96th General |
Assembly, whichever is later, the Illinois Department may by | ||
rule adjust these socio-development component rates, and may | ||
use different adjustment methodologies for those facilities | ||
participating, and those not participating, in the Illinois | ||
Department's demonstration program pursuant to the provisions | ||
of Title 77, Part 300, Subpart T of the Illinois Administrative | ||
Code, but in no case may such rates be diminished below those | ||
in effect on August 1, 2008.
| ||
For facilities
licensed
by the
Department of Public Health | ||
under the Nursing Home Care Act as Intermediate
Care for
the | ||
Developmentally Disabled facilities or as long-term care | ||
facilities for
residents under 22 years of age, the rates | ||
taking effect on July 1,
2003 shall
include a statewide | ||
increase of 4%, as defined by the Department.
| ||
For facilities licensed by the Department of Public Health | ||
under the
Nursing Home Care Act as Intermediate Care for the | ||
Developmentally Disabled
facilities or Long Term Care for Under | ||
Age 22 facilities, the rates taking
effect on the first day of | ||
the month that begins at least 45 days after the effective date | ||
of this amendatory Act of the 95th General Assembly shall | ||
include a statewide increase of 2.5%, as
defined by the | ||
Department. | ||
Notwithstanding any other provision of this Section, for | ||
facilities licensed by the Department of Public Health under | ||
the Nursing Home Care Act as skilled nursing facilities or | ||
intermediate care facilities, effective January 1, 2005, |
facility rates shall be increased by the difference between (i) | ||
a facility's per diem property, liability, and malpractice | ||
insurance costs as reported in the cost report filed with the | ||
Department of Public Aid and used to establish rates effective | ||
July 1, 2001 and (ii) those same costs as reported in the | ||
facility's 2002 cost report. These costs shall be passed | ||
through to the facility without caps or limitations, except for | ||
adjustments required under normal auditing procedures.
| ||
Rates established effective each July 1 shall govern | ||
payment
for services rendered throughout that fiscal year, | ||
except that rates
established on July 1, 1996 shall be | ||
increased by 6.8% for services
provided on or after January 1, | ||
1997. Such rates will be based
upon the rates calculated for | ||
the year beginning July 1, 1990, and for
subsequent years | ||
thereafter until June 30, 2001 shall be based on the
facility | ||
cost reports
for the facility fiscal year ending at any point | ||
in time during the previous
calendar year, updated to the | ||
midpoint of the rate year. The cost report
shall be on file | ||
with the Department no later than April 1 of the current
rate | ||
year. Should the cost report not be on file by April 1, the | ||
Department
shall base the rate on the latest cost report filed | ||
by each skilled care
facility and intermediate care facility, | ||
updated to the midpoint of the
current rate year. In | ||
determining rates for services rendered on and after
July 1, | ||
1985, fixed time shall not be computed at less than zero. The
| ||
Department shall not make any alterations of regulations which |
would reduce
any component of the Medicaid rate to a level | ||
below what that component would
have been utilizing in the rate | ||
effective on July 1, 1984.
| ||
(2) Shall take into account the actual costs incurred by | ||
facilities
in providing services for recipients of skilled | ||
nursing and intermediate
care services under the medical | ||
assistance program.
| ||
(3) Shall take into account the medical and psycho-social
| ||
characteristics and needs of the patients.
| ||
(4) Shall take into account the actual costs incurred by | ||
facilities in
meeting licensing and certification standards | ||
imposed and prescribed by the
State of Illinois, any of its | ||
political subdivisions or municipalities and by
the U.S. | ||
Department of Health and Human Services pursuant to Title XIX | ||
of the
Social Security Act.
| ||
The Department of Healthcare and Family Services
shall | ||
develop precise standards for
payments to reimburse nursing | ||
facilities for any utilization of
appropriate rehabilitative | ||
personnel for the provision of rehabilitative
services which is | ||
authorized by federal regulations, including
reimbursement for | ||
services provided by qualified therapists or qualified
| ||
assistants, and which is in accordance with accepted | ||
professional
practices. Reimbursement also may be made for | ||
utilization of other
supportive personnel under appropriate | ||
supervision.
| ||
The Department shall develop enhanced payments to offset |
the additional costs incurred by a
facility serving exceptional | ||
need residents and shall allocate at least $8,000,000 of the | ||
funds
collected from the assessment established by Section 5B-2 | ||
of this Code for such payments. For
the purpose of this | ||
Section, "exceptional needs" means, but need not be limited to, | ||
ventilator care, tracheotomy care,
bariatric care, complex | ||
wound care, and traumatic brain injury care. The enhanced | ||
payments for exceptional need residents under this paragraph | ||
are not due and payable, however, until (i) the methodologies | ||
described in this paragraph are approved by the federal | ||
government in an appropriate State Plan amendment and (ii) the | ||
assessment imposed by Section 5B-2 of this Code is determined | ||
to be a permissible tax under Title XIX of the Social Security | ||
Act. | ||
Beginning January 1, 2014 the methodologies for | ||
reimbursement of nursing facility services as provided under | ||
this Section 5-5.4 shall no longer be applicable for services | ||
provided on or after January 1, 2014. | ||
No payment increase under this Section for the MDS | ||
methodology, exceptional care residents, or the | ||
socio-development component rate established by Public Act | ||
96-1530 of the 96th General Assembly and funded by the | ||
assessment imposed under Section 5B-2 of this Code shall be due | ||
and payable until after the Department notifies the long-term | ||
care providers, in writing, that the payment methodologies to | ||
long-term care providers required under this Section have been |
approved by the Centers for Medicare and Medicaid Services of | ||
the U.S. Department of Health and Human Services and the | ||
waivers under 42 CFR 433.68 for the assessment imposed by this | ||
Section, if necessary, have been granted by the Centers for | ||
Medicare and Medicaid Services of the U.S. Department of Health | ||
and Human Services. Upon notification to the Department of | ||
approval of the payment methodologies required under this | ||
Section and the waivers granted under 42 CFR 433.68, all | ||
increased payments otherwise due under this Section prior to | ||
the date of notification shall be due and payable within 90 | ||
days of the date federal approval is received. | ||
On and after July 1, 2012, the Department shall reduce any | ||
rate of reimbursement for services or other payments or alter | ||
any methodologies authorized by this Code to reduce any rate of | ||
reimbursement for services or other payments in accordance with | ||
Section 5-5e. | ||
(Source: P.A. 96-45, eff. 7-15-09; 96-339, eff. 7-1-10; 96-959, | ||
eff. 7-1-10; 96-1000, eff. 7-2-10; 96-1530, eff. 2-16-11; | ||
97-10, eff. 6-14-11; 97-38, eff. 6-28-11; 97-227, eff. 1-1-12; | ||
97-584, eff. 8-26-11; 97-689, eff. 6-14-12; 97-813, eff. | ||
7-13-12.)
| ||
(305 ILCS 5/12-9.1)
| ||
Sec. 12-9.1. DHS Recoveries Trust Fund; uses. The DHS | ||
Recoveries Trust
Fund shall consist of (1) recoveries | ||
authorized by this Code in respect to
applicants or recipients |
under Articles III, IV, and VI, including recoveries
from the | ||
estates of deceased recipients, (2) and payments received by | ||
the Illinois
Department of Human Services under Sections | ||
10-3.1, 10-8, 10-10, 10-16, 10-19,
and 12-9 that are required | ||
by those Sections to be paid into the DHS Recoveries
Trust | ||
Fund , (3) federal financial participation revenue related to | ||
eligible disbursements made by the Illinois Department of Human | ||
Services from appropriations required by this Section, and (4) | ||
amounts received by the Illinois Department of Human Services | ||
directly from federal or State grants and intended to be used | ||
to pay a portion of the Department's administrative expenses | ||
associated with those grants . This Fund shall be held as a | ||
special fund in the State Treasury.
| ||
Disbursements from the Fund shall be only (1) for the | ||
reimbursement of
claims collected by the Illinois Department of | ||
Human Services through error
or mistake, (2) for payment to | ||
persons or agencies designated as payees or
co-payees on any | ||
instrument, whether or not negotiable, delivered to the
| ||
Illinois Department of Human Services as a recovery under this | ||
Section, such
payment to be in proportion to the respective | ||
interests of the payees in the
amount so collected, (3) for | ||
payments to non-recipients, or to former
recipients of | ||
financial aid of the collections which are made in their behalf
| ||
under Article X, (4) for payment to local governmental units of | ||
support
payments collected by the Illinois Department of Human | ||
Services pursuant to
an agreement under Section 10-3.1, (5) for |
payment of administrative expenses
incurred in performing the | ||
activities authorized by Article X, (6) for payment of | ||
administrative expenses associated with the administration of | ||
federal or State grants, (7) for payment
of fees to person or | ||
agencies in the performance of activities pursuant to the
| ||
collection of moneys owed the State, (8) (7) for payments of | ||
any amounts which are
reimbursable to the federal government | ||
which are required to be paid by State
warrant by either the | ||
State or federal government, and (9) (8) for disbursements to
| ||
attorneys or advocates for legal representation in an appeal of | ||
any claim for
federal Supplemental Security Income benefits | ||
before an administrative law
judge as provided for in Section | ||
3-13 of this Code. Disbursements from the
Fund for purposes of | ||
items (5), (6), (7), and (9) (8) of this paragraph shall be | ||
subject
to appropriations from the Fund to the Illinois | ||
Department of Human Services.
| ||
The balance in the Fund on the first day of each calendar | ||
quarter, after
payment therefrom of any amounts reimbursable to | ||
the federal government, and
minus the amount reasonably | ||
anticipated to be needed to make the disbursements
during that | ||
quarter authorized by this Section, shall be certified by the
| ||
Secretary of Human Services and transferred by the State | ||
Comptroller to the
General Revenue Fund within 30 days after | ||
the first day of each calendar
quarter.
| ||
(Source: P.A. 91-24, eff. 7-1-99.)
|
(305 ILCS 5/12-10.10 new) | ||
Sec. 12-10.10. DHS Technology Initiative Fund. | ||
(a) The DHS Technology Initiative Fund is hereby created as | ||
a trust fund within the State treasury with the State Treasurer | ||
as the ex-officio custodian of the Fund. | ||
(b) The Department of Human Services may accept and receive | ||
grants, awards, gifts, and bequests from any source, public or | ||
private, in support of information technology initiatives. | ||
Moneys received in support of information technology | ||
initiatives, and any interest earned thereon, shall be | ||
deposited into the DHS Technology Initiative Fund. | ||
(c) Moneys in the Fund may be used by the Department of | ||
Human Services for the purpose of making grants associated with | ||
the development and implementation of information technology | ||
projects or paying for operational expenses of the Department | ||
of Human Services related to such projects.
| ||
Section 5-95. The Illinois Vehicle Code is amended by | ||
changing Section 13C-10 as follows:
| ||
(625 ILCS 5/13C-10) | ||
Sec. 13C-10. Program. | ||
(a) The Agency shall establish a program to begin February | ||
1, 2007, to reduce the emission of pollutants by motor | ||
vehicles. This program shall be a replacement for and | ||
continuation of the program established under the Vehicle |
Emissions Inspection Law of 1995, Chapter 13B of this Code. | ||
At a minimum, this program shall provide for all of the | ||
following: | ||
(1) The inspection of certain motor vehicles every 2 | ||
years, as required under Section 13C-15. | ||
(2) The establishment and operation of official | ||
inspection stations. | ||
(3) The designation of official test equipment and | ||
testing procedures. | ||
(4)
The training and supervision of inspectors and | ||
other personnel. | ||
(5) Procedures to assure the correct operation, | ||
maintenance, and calibration of test equipment. | ||
(6) Procedures for certifying test results and for | ||
reporting and maintaining relevant data and records. | ||
(7) The funding of alternate fuel rebates and grants as | ||
authorized by Section 30 of the Alternate Fuels Act. | ||
(b) The Agency shall provide for the operation of a | ||
sufficient number of official inspection stations to prevent | ||
undue difficulty for motorists to obtain the inspections | ||
required under this Chapter. In the event that the Agency | ||
operates inspection stations or contracts with one or more | ||
parties to operate inspection stations on its behalf, the | ||
Agency shall endeavor to: (i) locate the stations so that the | ||
owners of vehicles subject to inspection reside within 12 miles | ||
of an official inspection station; and (ii) have sufficient |
inspection capacity at the stations so that the usual wait | ||||||||||||||||||
before the start of an inspection does not exceed 15 minutes.
| ||||||||||||||||||
(Source: P.A. 94-526, eff. 1-1-06.)
| ||||||||||||||||||
Section 5-100. The Clerks of Courts Act is amended by | ||||||||||||||||||
changing Section 27.3 as follows:
| ||||||||||||||||||
(705 ILCS 105/27.3) (from Ch. 25, par. 27.3)
| ||||||||||||||||||
Sec. 27.3. Compensation.
| ||||||||||||||||||
(a) The county board shall provide the
compensation of | ||||||||||||||||||
Clerks of
the Circuit Court, and the amount necessary for clerk | ||||||||||||||||||
hire, stationery,
fuel and other expenses. Beginning December | ||||||||||||||||||
1, 1989, the compensation
per annum for Clerks of the Circuit | ||||||||||||||||||
Court shall be as follows:
| ||||||||||||||||||
In counties where the population is:
| ||||||||||||||||||
| ||||||||||||||||||
(b) In counties in which the population is 3,000,000 or | ||||||||||||||||||
less,
"base salary" is the compensation paid for each Clerk of | ||||||||||||||||||
the Circuit Court,
respectively, before July 1, 1989.
|
(c) The Clerks of the Circuit Court, in counties in which | ||
the population
is 3,000,000 or less, shall be compensated as | ||
follows:
| ||
(1) Beginning December 1, 1989,
base salary plus at | ||
least 3% of base salary.
| ||
(2) Beginning December 1, 1990,
base salary plus at | ||
least 6% of base salary.
| ||
(3) Beginning December 1, 1991,
base salary plus at | ||
least 9% of base salary.
| ||
(4) Beginning December 1, 1992,
base salary plus at | ||
least 12% of base salary.
| ||
(d) In addition to the compensation provided by the county | ||
board, each
Clerk of the Circuit Court shall receive an award | ||
from
the State for the additional duties imposed by Sections | ||
5-9-1 and 5-9-1.2
of the Unified Code of Corrections, Section | ||
10 of the Violent Crime Victims
Assistance Act, Section 16-104a | ||
of the Illinois Vehicle Code, and
other
laws, in the
following | ||
amount:
| ||
(1) $3,500 per year before January 1, 1997.
| ||
(2) $4,500 per year beginning January 1, 1997.
| ||
(3) $5,500 per year beginning January 1, 1998.
| ||
(4) $6,500 per year beginning January 1, 1999.
| ||
The total
amount required for such awards shall be appropriated | ||
each year by the
General Assembly to the Supreme Court, which | ||
shall distribute such awards
in annual lump sum payments to the | ||
Clerks of the Circuit Court in all
counties. This annual award, |
and any other award or stipend paid out of
State funds to the | ||
Clerks of the Circuit Court, shall not affect any other
| ||
compensation provided by law to be paid to Clerks of the | ||
Circuit Court.
| ||
(e) (Blank). Also in addition to the compensation provided | ||
by the county board,
Clerks of the Circuit Court in counties in | ||
which one or more State
correctional institutions are located | ||
shall receive a minimum reimbursement
in the
amount of $2,500 | ||
per year for administrative assistance to perform services in
| ||
connection with the State correctional institution, payable
| ||
monthly from the State Treasury to the treasurer of the county | ||
in which the
additional staff is employed. Counties whose State | ||
correctional institution
inmate population exceeds 250
shall | ||
receive reimbursement in the amount of $2,500 per 250 inmates. | ||
This
subsection (e) shall not apply to staff
added before | ||
November 29, 1990.
| ||
For purposes of this subsection (e), "State correctional | ||
institution"
means any facility of the Department of | ||
Corrections, including without
limitation adult facilities, | ||
juvenile facilities, pre-release centers,
community correction | ||
centers, and work camps.
| ||
(f) No county board may reduce or otherwise impair the | ||
compensation
payable from county funds to a Clerk of the | ||
Circuit Court if the reduction or
impairment is the result of | ||
the Clerk of the Circuit Court receiving an
award or stipend | ||
payable from State funds.
|
(Source: P.A. 92-114, eff. 1-1-02.)
| ||
Section 5-105. The Uniform Disposition of Unclaimed | ||
Property Act is amended by changing Section 18 as follows:
| ||
(765 ILCS 1025/18) (from Ch. 141, par. 118)
| ||
Sec. 18. Deposit of funds received under the Act.
| ||
(a) The State Treasurer shall retain all funds received | ||
under this Act,
including the proceeds from
the sale of | ||
abandoned property under Section 17, in a trust fund. The State | ||
Treasurer may deposit any amount in the Trust Fund into the | ||
State Pensions Fund during the fiscal year at his or her | ||
discretion; however, he or she shall,
on April 15 and October | ||
15 of each year, deposit any amount in the trust fund
exceeding | ||
$2,500,000 into the State Pensions Fund. Beginning in State | ||
fiscal year 2015 2014 , all amounts in excess of $2,500,000 that | ||
are deposited into the State Pensions Fund from the unclaimed | ||
Property Trust Fund shall be apportioned to the designated | ||
retirement systems as provided in subsection (c-6) of Section | ||
8.12 of the State Finance Act to reduce their actuarial reserve | ||
deficiencies. He or she shall make prompt payment of claims he | ||
or she
duly allows as provided for in this Act for the trust | ||
fund.
Before making the deposit the State Treasurer
shall | ||
record the name and last known address of each person appearing | ||
from the
holders' reports to be entitled to the abandoned | ||
property. The record shall be
available for public inspection |
during reasonable business
hours.
| ||
(b) Before making any deposit to the credit of the State | ||
Pensions Fund,
the State Treasurer may deduct: (1) any costs in | ||
connection with sale of
abandoned property, (2) any costs of | ||
mailing and publication in connection with
any abandoned | ||
property, and (3) any costs in connection with the maintenance | ||
of
records or disposition of claims made pursuant to this Act. | ||
The State
Treasurer shall semiannually file an itemized report | ||
of all such expenses with
the Legislative Audit Commission.
| ||
(Source: P.A. 96-1000, eff. 7-2-10; 97-732, eff. 6-30-12.)
| ||
ARTICLE 10. | ||
RETIREMENT CONTRIBUTIONS | ||
Section 10-5. The State Finance Act is amended by changing | ||
Sections 8.12 and 14.1 as follows:
| ||
(30 ILCS 105/8.12)
(from Ch. 127, par. 144.12)
| ||
Sec. 8.12. State Pensions Fund.
| ||
(a) The moneys in the State Pensions Fund shall be used | ||
exclusively
for the administration of the Uniform Disposition | ||
of Unclaimed Property Act and
for the expenses incurred by the | ||
Auditor General for administering the provisions of Section | ||
2-8.1 of the Illinois State Auditing Act and for the funding of | ||
the unfunded liabilities of the designated retirement systems. | ||
Beginning in State fiscal year 2015 2014 , payments to the |
designated retirement systems under this Section shall be in | ||
addition to, and not in lieu of, any State contributions | ||
required under the Illinois Pension Code.
| ||
"Designated retirement systems" means:
| ||
(1) the State Employees' Retirement System of | ||
Illinois;
| ||
(2) the Teachers' Retirement System of the State of | ||
Illinois;
| ||
(3) the State Universities Retirement System;
| ||
(4) the Judges Retirement System of Illinois; and
| ||
(5) the General Assembly Retirement System.
| ||
(b) Each year the General Assembly may make appropriations | ||
from
the State Pensions Fund for the administration of the | ||
Uniform Disposition of
Unclaimed Property Act.
| ||
Each month, the Commissioner of the Office of Banks and | ||
Real Estate shall
certify to the State Treasurer the actual | ||
expenditures that the Office of
Banks and Real Estate incurred | ||
conducting unclaimed property examinations under
the Uniform | ||
Disposition of Unclaimed Property Act during the immediately
| ||
preceding month. Within a reasonable
time following the | ||
acceptance of such certification by the State Treasurer, the
| ||
State Treasurer shall pay from its appropriation from the State | ||
Pensions Fund
to the Bank and Trust Company Fund and the | ||
Savings and Residential Finance
Regulatory Fund an amount equal | ||
to the expenditures incurred by each Fund for
that month.
| ||
Each month, the Director of Financial Institutions shall
|
certify to the State Treasurer the actual expenditures that the | ||
Department of
Financial Institutions incurred conducting | ||
unclaimed property examinations
under the Uniform Disposition | ||
of Unclaimed Property Act during the immediately
preceding | ||
month. Within a reasonable time following the acceptance of | ||
such
certification by the State Treasurer, the State Treasurer | ||
shall pay from its
appropriation from the State Pensions Fund
| ||
to the Financial Institution Institutions Fund and the Credit | ||
Union Fund
an amount equal to the expenditures incurred by each | ||
Fund for
that month.
| ||
(c) As soon as possible after the effective date of this | ||
amendatory Act of the 93rd General Assembly, the General | ||
Assembly shall appropriate from the State Pensions Fund (1) to | ||
the State Universities Retirement System the amount certified | ||
under Section 15-165 during the prior year, (2) to the Judges | ||
Retirement System of Illinois the amount certified under | ||
Section 18-140 during the prior year, and (3) to the General | ||
Assembly Retirement System the amount certified under Section | ||
2-134 during the prior year as part of the required
State | ||
contributions to each of those designated retirement systems; | ||
except that amounts appropriated under this subsection (c) in | ||
State fiscal year 2005 shall not reduce the amount in the State | ||
Pensions Fund below $5,000,000. If the amount in the State | ||
Pensions Fund does not exceed the sum of the amounts certified | ||
in Sections 15-165, 18-140, and 2-134 by at least $5,000,000, | ||
the amount paid to each designated retirement system under this |
subsection shall be reduced in proportion to the amount | ||
certified by each of those designated retirement systems.
| ||
(c-5) For fiscal years 2006 through 2014 2013 , the General | ||
Assembly shall appropriate from the State Pensions Fund to the | ||
State Universities Retirement System the amount estimated to be | ||
available during the fiscal year in the State Pensions Fund; | ||
provided, however, that the amounts appropriated under this | ||
subsection (c-5) shall not reduce the amount in the State | ||
Pensions Fund below $5,000,000.
| ||
(c-6) For fiscal year 2015 2014 and each fiscal year | ||
thereafter, as soon as may be practical after any money is | ||
deposited into the State Pensions Fund from the Unclaimed | ||
Property Trust Fund, the State Treasurer shall apportion the | ||
deposited amount among the designated retirement systems as | ||
defined in subsection (a) to reduce their actuarial reserve | ||
deficiencies. The State Comptroller and State Treasurer shall | ||
pay the apportioned amounts to the designated retirement | ||
systems to fund the unfunded liabilities of the designated | ||
retirement systems. The amount apportioned to each designated | ||
retirement system shall constitute a portion of the amount | ||
estimated to be available for appropriation from the State | ||
Pensions Fund that is the same as that retirement system's | ||
portion of the total actual reserve deficiency of the systems, | ||
as determined annually by the Governor's Office of Management | ||
and Budget at the request of the State Treasurer. The amounts | ||
apportioned under this subsection shall not reduce the amount |
in the State Pensions Fund below $5,000,000. | ||
(d) The
Governor's Office of Management and Budget shall | ||
determine the individual and total
reserve deficiencies of the | ||
designated retirement systems. For this purpose,
the
| ||
Governor's Office of Management and Budget shall utilize the | ||
latest available audit and actuarial
reports of each of the | ||
retirement systems and the relevant reports and
statistics of | ||
the Public Employee Pension Fund Division of the Department of
| ||
Insurance.
| ||
(d-1) As soon as practicable after the effective date of | ||
this
amendatory Act of the 93rd General Assembly, the | ||
Comptroller shall
direct and the Treasurer shall transfer from | ||
the State Pensions Fund to
the General Revenue Fund, as funds | ||
become available, a sum equal to the
amounts that would have | ||
been paid
from the State Pensions Fund to the Teachers' | ||
Retirement System of the State
of Illinois,
the State | ||
Universities Retirement System, the Judges Retirement
System | ||
of Illinois, the
General Assembly Retirement System, and the | ||
State Employees'
Retirement System
of Illinois
after the | ||
effective date of this
amendatory Act during the remainder of | ||
fiscal year 2004 to the
designated retirement systems from the | ||
appropriations provided for in
this Section if the transfers | ||
provided in Section 6z-61 had not
occurred. The transfers | ||
described in this subsection (d-1) are to
partially repay the | ||
General Revenue Fund for the costs associated with
the bonds | ||
used to fund the moneys transferred to the designated
|
retirement systems under Section 6z-61.
| ||
(e) The changes to this Section made by this amendatory Act | ||
of 1994 shall
first apply to distributions from the Fund for | ||
State fiscal year 1996.
| ||
(Source: P.A. 96-959, eff. 7-1-10; 97-72, eff. 7-1-11; 97-732, | ||
eff. 6-30-12; revised 10-17-12.)
| ||
(30 ILCS 105/14.1)
(from Ch. 127, par. 150.1)
| ||
Sec. 14.1. Appropriations for State contributions to the | ||
State
Employees' Retirement System; payroll requirements. | ||
(a) Appropriations for State contributions to the State
| ||
Employees' Retirement System of Illinois shall be expended in | ||
the manner
provided in this Section.
Except as otherwise | ||
provided in subsections (a-1), (a-2), (a-3), and (a-4)
at the | ||
time of each payment of salary to an
employee under the | ||
personal services line item, payment shall be made to
the State | ||
Employees' Retirement System, from the amount appropriated for
| ||
State contributions to the State Employees' Retirement System, | ||
of an amount
calculated at the rate certified for the | ||
applicable fiscal year by the
Board of Trustees of the State | ||
Employees' Retirement System under Section
14-135.08 of the | ||
Illinois Pension Code. If a line item appropriation to an
| ||
employer for this purpose is exhausted or is unavailable due to | ||
any limitation on appropriations that may apply, (including, | ||
but not limited to, limitations on appropriations from the Road | ||
Fund under Section 8.3 of the State Finance Act), the amounts |
shall be
paid under the continuing appropriation for this | ||
purpose contained in the State
Pension Funds Continuing | ||
Appropriation Act.
| ||
(a-1) Beginning on the effective date of this amendatory | ||
Act of the 93rd
General Assembly through the payment of the | ||
final payroll from fiscal
year 2004 appropriations, | ||
appropriations for State contributions to the
State Employees' | ||
Retirement System of Illinois shall be expended in the
manner | ||
provided in this subsection (a-1). At the time of each payment | ||
of
salary to an employee under the personal services line item | ||
from a fund
other than the General Revenue Fund, payment shall | ||
be made for deposit
into the General Revenue Fund from the | ||
amount appropriated for State
contributions to the State | ||
Employees' Retirement System of an amount
calculated at the | ||
rate certified for fiscal year 2004 by the Board of
Trustees of | ||
the State Employees' Retirement System under Section
14-135.08 | ||
of the Illinois Pension Code. This payment shall be made to
the | ||
extent that a line item appropriation to an employer for this | ||
purpose is
available or unexhausted. No payment from | ||
appropriations for State
contributions shall be made in | ||
conjunction with payment of salary to an
employee under the | ||
personal services line item from the General Revenue
Fund.
| ||
(a-2) For fiscal year 2010 only, at the time of each | ||
payment of salary to an employee under the personal services | ||
line item from a fund other than the General Revenue Fund, | ||
payment shall be made for deposit into the State Employees' |
Retirement System of Illinois from the amount appropriated for | ||
State contributions to the State Employees' Retirement System | ||
of Illinois of an amount calculated at the rate certified for | ||
fiscal year 2010 by the Board of Trustees of the State | ||
Employees' Retirement System of Illinois under Section | ||
14-135.08 of the Illinois Pension Code. This payment shall be | ||
made to the extent that a line item appropriation to an | ||
employer for this purpose is available or unexhausted. For | ||
fiscal year 2010 only, no payment from appropriations for State | ||
contributions shall be made in conjunction with payment of | ||
salary to an employee under the personal services line item | ||
from the General Revenue Fund. | ||
(a-3) For fiscal year 2011 only, at the time of each | ||
payment of salary to an employee under the personal services | ||
line item from a fund other than the General Revenue Fund, | ||
payment shall be made for deposit into the State Employees' | ||
Retirement System of Illinois from the amount appropriated for | ||
State contributions to the State Employees' Retirement System | ||
of Illinois of an amount calculated at the rate certified for | ||
fiscal year 2011 by the Board of Trustees of the State | ||
Employees' Retirement System of Illinois under Section | ||
14-135.08 of the Illinois Pension Code. This payment shall be | ||
made to the extent that a line item appropriation to an | ||
employer for this purpose is available or unexhausted. For | ||
fiscal year 2011 only, no payment from appropriations for State | ||
contributions shall be made in conjunction with payment of |
salary to an employee under the personal services line item | ||
from the General Revenue Fund. | ||
(a-4) In fiscal years 2012 through 2014 and 2013 only, at | ||
the time of each payment of salary to an employee under the | ||
personal services line item from a fund other than the General | ||
Revenue Fund, payment shall be made for deposit into the State | ||
Employees' Retirement System of Illinois from the amount | ||
appropriated for State contributions to the State Employees' | ||
Retirement System of Illinois of an amount calculated at the | ||
rate certified for the applicable fiscal year by the Board of | ||
Trustees of the State Employees' Retirement System of Illinois | ||
under Section 14-135.08 of the Illinois Pension Code. In fiscal | ||
years 2012 through 2014 and 2013 only, no payment from | ||
appropriations for State contributions shall be made in | ||
conjunction with payment of salary to an employee under the | ||
personal services line item from the General Revenue Fund. | ||
(b) Except during the period beginning on the effective | ||
date of this
amendatory
Act of the 93rd General Assembly and | ||
ending at the time of the payment of the
final payroll from | ||
fiscal year 2004 appropriations, the State Comptroller
shall | ||
not approve for payment any payroll
voucher that (1) includes | ||
payments of salary to eligible employees in the
State | ||
Employees' Retirement System of Illinois and (2) does not | ||
include the
corresponding payment of State contributions to | ||
that retirement system at the
full rate certified under Section | ||
14-135.08 for that fiscal year for eligible
employees, unless |
the balance in the fund on which the payroll voucher is drawn
| ||
is insufficient to pay the total payroll voucher, or | ||
unavailable due to any limitation on appropriations that may | ||
apply, including, but not limited to, limitations on | ||
appropriations from the Road Fund under Section 8.3 of the | ||
State Finance Act. If the State Comptroller
approves a payroll | ||
voucher under this Section for which the fund balance is
| ||
insufficient to pay the full amount of the required State | ||
contribution to the
State Employees' Retirement System, the | ||
Comptroller shall promptly so notify
the Retirement System.
| ||
(b-1) For fiscal year 2010 and fiscal year 2011 only, the | ||
State Comptroller shall not approve for payment any non-General | ||
Revenue Fund payroll voucher that (1) includes payments of | ||
salary to eligible employees in the State Employees' Retirement | ||
System of Illinois and (2) does not include the corresponding | ||
payment of State contributions to that retirement system at the | ||
full rate certified under Section 14-135.08 for that fiscal | ||
year for eligible employees, unless the balance in the fund on | ||
which the payroll voucher is drawn is insufficient to pay the | ||
total payroll voucher, or unavailable due to any limitation on | ||
appropriations that may apply, including, but not limited to, | ||
limitations on appropriations from the Road Fund under Section | ||
8.3 of the State Finance Act. If the State Comptroller approves | ||
a payroll voucher under this Section for which the fund balance | ||
is insufficient to pay the full amount of the required State | ||
contribution to the State Employees' Retirement System of |
Illinois, the Comptroller shall promptly so notify the | ||
retirement system. | ||
(c) Notwithstanding any other provisions of law, beginning | ||
July 1, 2007, required State and employee contributions to the | ||
State Employees' Retirement System of Illinois relating to | ||
affected legislative staff employees shall be paid out of | ||
moneys appropriated for that purpose to the Commission on | ||
Government Forecasting and Accountability, rather than out of | ||
the lump-sum appropriations otherwise made for the payroll and | ||
other costs of those employees. | ||
These payments must be made pursuant to payroll vouchers | ||
submitted by the employing entity as part of the regular | ||
payroll voucher process. | ||
For the purpose of this subsection, "affected legislative | ||
staff employees" means legislative staff employees paid out of | ||
lump-sum appropriations made to the General Assembly, an | ||
Officer of the General Assembly, or the Senate Operations | ||
Commission, but does not include district-office staff or | ||
employees of legislative support services agencies. | ||
(Source: P.A. 96-45, eff. 7-15-09; 96-958, eff. 7-1-10; | ||
96-1497, eff. 1-14-11; 97-72, eff. 7-1-11; 97-732, eff. | ||
6-30-12.)
| ||
ARTICLE 15. GRANT FUNDS RECOVERY ACT | ||
Section 15-5. The Illinois Grant Funds Recovery Act is |
amended by changing Section 4.2 as follows:
| ||
(30 ILCS 705/4.2) | ||
Sec. 4.2. Suspension of grant making authority. Any grant | ||
funds and any grant program administered by a grantor agency | ||
subject to this Act are indefinitely suspended on June 30, 2014 | ||
2013 , and on July 1st of every 5th year thereafter, unless the | ||
General Assembly, by law, authorizes that grantor agency to | ||
make grants or lifts the suspension of the authorization of | ||
that grantor agency to make grants. In the case of a suspension | ||
of the authorization of a grantor agency to make grants, the | ||
authority of that grantor agency to make grants is suspended | ||
until the suspension is explicitly lifted by law by the General | ||
Assembly, even if an appropriation has been made for the | ||
explicit purpose of such grants. This suspension of grant | ||
making authority supersedes any other law or rule to the | ||
contrary.
| ||
(Source: P.A. 96-1529, eff. 2-16-11; 97-732, eff. 6-30-12; | ||
97-1144, eff. 12-28-12.)
| ||
ARTICLE 99. | ||
Section 99-97. Severability. The provisions of this Act are | ||
severable under Section 1.31 of the Statute on Statutes.
|